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Condensed Statements of Activities <br /> For the Fiscal Years Ended June 30,2019 avid 2018 <br /> Primary Government <br /> --governmental Activities Business-type Activities Total <br /> 2019 201$ 2019 Z-OA 2-Q12 2018 <br /> 18 <br /> Revenues. <br /> Prograrn revenues: <br /> Charges for services $ 55,359,674 50,576,723 $ 510,352 503,597 55,870,026 $ 51,080,320 <br /> Operating grants and contributions 64,285,842 57,600,066 261,848 224,921 64,547,690 57,600,066 <br /> Capital grants and contributions 28,375,566 31,530,719 - 28,375,566 31,530,719 <br /> General revenues: <br /> Property taxes 315,969,118 304,294,883 - 315,969,118 304,294,883 <br /> Other taxes 47,796,847 29,285,662 - 47,796,847 29,285,662 <br /> Grants and contributions,unrestricted 19,748,211 19,678,289 - - 19,7418,211 19,678,289 <br /> Investment earnings 3,420,693 1,84 1,356 8,234 5,561 3,428,927 1,846,917 <br /> Other 1,848,245 2,339,248 - - 1,848,245 2,339,248 <br /> 497,146,946 780,435 734,059 537,584,630 97,881,025 <br /> Total revenues 536,804,196 <br /> Expenses: <br /> General government 88,660,088 75,740,262 - 88,660,098 75,740,262 <br /> Public surety 248,111,465 245,139,168 248,111,465 245,139,168 <br /> Highways and streets 62,066,700 54,728,332 - 62,066,700 54,728,332 <br /> Health,education and welfare 37,919,675 35,597,718 609,486 566,864 38,529,161 36,164,582 <br /> Culture and recreation 35,908,061 35,834,512 - - 35,908,061 35,834,512 <br /> Sanitation 62,775,074 55,025,011 - 62,775,074 55,025,011 <br /> Interest on long-term debt 13,277,652 15,493,678 - 13,277,652 15,493,678 <br /> Total expenses --548,718,715 517,558,681 609,487 566,864 549,328,201 518,125,545 <br /> Increase(Decrease)in net position (11,914,519) (20,411,735) 170,948 167,2715 (11,743,571) 0,244,520) <br /> Net position at beginning of year 140,019,016 434,457,254 1,714,030 1,546,815 1 11,73 3,04 6 43 6,004,069 <br /> Prior period adjustment (274,026,503) - - -- (274,026,503) <br /> Net position at beginning ol'year, <br /> as restated 140,019,016 160,430,751* 1,714,030 1,546,815 141,733,046 161,977,566 <br /> Net position at end of year 128,104,497 $ 140,019,016 1,884,978 $ 1,714,030 $ 129,989,475 $ 141,733,046 <br /> *Due to the implementation of GASB 75, a prior period adjustment to governmental <br /> activities of$274,026,503 is reflected ill June 2018. The restated beginning balance for <br /> fiscal year 2018 is $160,430,751 for governmental activities. See Note I for details. <br /> Analysis of Changes in Net Position <br /> Governmental activities. Governmental activities decreased the County's net position by$11,9 <br /> million, which represented all of the total decrease in net position of the County. <br /> Tile primary reasons for the $39,7 million (8 percent) increase in total revenues was due to <br /> property taxes increasing by approximately$11.7 million, which was due to increases in the value <br /> of net taxable real property, of which the most notable was a $634.9 million increase in the <br /> homeowners class that represented all 9 percent increase frorn the prior year, and then followed <br /> by a $466.1 million increase in tile residential class(5 percent increase). Other taxes in General <br /> Revenues increased by approximately$18.5 million, which related the newly assessed general <br /> excise tax surcharge that was restricted to uses relating to the highways and streets projects. <br /> Total expenses increased by $31.2 million, which represented a 6 percent change from the prior <br /> year. There were the typical increases ill salaries and wages and related employment benefit costs <br /> across all functions in the Current fiscal year. <br /> _ 20 - <br />