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Increase (decrease) in net assets 75,648,663 55,618,503 13,280 (41,990) 75,661,943 55,576,513 <br />Net assets at beginning ofyear 606,436,981 550,818,47E 943,634 985,624 607,380,615 551,804,102 <br />Net assets at end of year 682,x$5,644 606,436,981 956,914 943,634 683,042,558 S 607,380,615 <br />Analysis of Changes in Net Assets <br />Governmental activities. Governmental activities increased the County's net assets by <br />$75.6 million or basically all of the total growth in net assets of the County. <br />Total revenues increased b $26.5 million percent). The combined total revenues for both the <br />Operating and Capital grants and contributions also increased by approximately $42.9 million, <br />which related mostly to sanitation and highways and streets projects. This increase in grants and <br />contributions revenue was offset by decreases in the other revenue sources. The most significant <br />decrease of $15.2 million was in real property taxes, which was due to a slight decline in the <br />value ofnt taxable real property as evidenced in the accompanying statistical tables. <br />Total expenses increased by $6.4 million 2 percent), The major reason for the increase was due <br />to the rising cost of labor. The cost of employees' health care increased specifically relating to <br />future health benefits for employees by approximately $1.3 million and overall salaries and gages <br />increased b 2.6 million as a result of a reduction in the number of furlough days that employees <br />in several bargaining grits were required to take each month. <br />�1 . <br />Condensed Statement of Activities <br />For the <br />Fiscal Years Ended June <br />30, 2012 and 2011 <br />Primary Government <br />Governmental Activities <br />Business-type Activities <br />Total <br />2012 <br />2011 <br />2012 2011 <br />2012 <br />2011 <br />Revenues: <br />Program revenues: <br />Charges for services <br />$ 34,875,798 <br />$ 34,044,547 <br />393,464 372,599 <br />$ 35,269,262 S 34,417,146 <br />Operating grants and contributions <br />45,767,655 <br />50,820,951 <br />1312227 133,215 <br />45,898,882 <br />50,954,166 <br />Capital grants and contributions <br />86,754,033 <br />38,810,806 <br />- - <br />86,754,033 <br />38,8 l OP806 <br />General revenues: <br />Property taxes <br />209,894,427 <br />225,055,099 <br />- - <br />209,894,427 <br />225,055,099 <br />Other tars <br />29,255,027 <br />265315,977 <br />- - <br />29,255,027 <br />26,315,977 <br />Grants and contributions, unrestricted <br />19,074,105 <br />19,533,165 <br />- - <br />19,074,105 <br />19,533P165 <br />Investment earnings <br />230,804 <br />609,617 <br />5,641 2,997 <br />236,445 <br />612,614 <br />Other <br />1,773,258 <br />5,973,275 <br />- - <br />1,773,258 <br />5,973,275 <br />Total revenues <br />427,625,107 <br />401,163,437 <br />530,332 508,811 <br />428,155,439 <br />4017672,248 <br />Expenses: <br />General government <br />56,115,599 <br />53,439,428 <br />- - <br />56, 115,599 <br />53,439,428 <br />Public safety <br />152,288,979 <br />154,008,027 <br />- - <br />152,288,979 <br />154,008,027 <br />Highways and streets <br />42,462,299 <br />34,812,1 5 <br />- - <br />4274627299 <br />34PS 122165 <br />Health, education and welfare <br />28,127,691 <br />30,336,420 <br />517,052 550P801 <br />28,644,743 <br />30,887,221 <br />Culture and recreation <br />237412,948 <br />222167,818 <br />- - <br />23,412,948 <br />22,167,8 18 <br />Sanitation <br />35,049,546 <br />3504,394 <br />- - <br />35,049,546 <br />35,604,394 <br />Interest on long-term debt <br />14,519,382 <br />15,176,6 2 <br />- <br />147519,382 <br />15,176,682 <br />Total expenses <br />351,976,44 <br />345,544,934 <br />517,052 550,801 <br />352,493,496 <br />346,095,735 <br />Increase (decrease) in net assets 75,648,663 55,618,503 13,280 (41,990) 75,661,943 55,576,513 <br />Net assets at beginning ofyear 606,436,981 550,818,47E 943,634 985,624 607,380,615 551,804,102 <br />Net assets at end of year 682,x$5,644 606,436,981 956,914 943,634 683,042,558 S 607,380,615 <br />Analysis of Changes in Net Assets <br />Governmental activities. Governmental activities increased the County's net assets by <br />$75.6 million or basically all of the total growth in net assets of the County. <br />Total revenues increased b $26.5 million percent). The combined total revenues for both the <br />Operating and Capital grants and contributions also increased by approximately $42.9 million, <br />which related mostly to sanitation and highways and streets projects. This increase in grants and <br />contributions revenue was offset by decreases in the other revenue sources. The most significant <br />decrease of $15.2 million was in real property taxes, which was due to a slight decline in the <br />value ofnt taxable real property as evidenced in the accompanying statistical tables. <br />Total expenses increased by $6.4 million 2 percent), The major reason for the increase was due <br />to the rising cost of labor. The cost of employees' health care increased specifically relating to <br />future health benefits for employees by approximately $1.3 million and overall salaries and gages <br />increased b 2.6 million as a result of a reduction in the number of furlough days that employees <br />in several bargaining grits were required to take each month. <br />�1 . <br />