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Condensed Statements of Activities <br />For the Fiscal Years Deded June 30,2017 and 2016 <br />Revenues: <br />Program revenues: <br />Charges for services <br />Operating grants and contributions <br />Capital grants and contributions <br />General revenues: <br />Property taxes <br />Other taxes <br />Grants and contributions, unrestricted <br />Investment earnings <br />Other <br />Expenses: <br />General government <br />Public safety <br />Highways and streets <br />Health, education and welfare <br />Culture and recreation <br />Sanitation <br />Interest on long-term debt <br />Total expenses <br />Increase (Decrease) in net position (61,149,246) 37,016,379 28,906 48,878 (61,120,340) 37,065,257 <br />Net position at beginning of year 495,606,500 472,181,912 1,517,909 1,469,031 497,124,409 473,650,943 <br />Cumulative effect of accounting change - (13,591,791) - - (13,591,791) <br />Net position at beginning of year, <br />as restated 495,606,500 458,590,121 1,517,909 1,469,031 497,124,409 460,059,152 <br />Net position at end of year S 434,457,254 S 495,606,500 $ 1,546,815 $ 1,517,909 $ 436,004,069 $ 497,124,409 <br />W_116HIMEM ON <br />A_A r <br />J"M jv"ppxm I JWJ <br />to decreases in highways and streets projects, and was offset by a $20.5 million increase in <br />property taxes. The increase in property taxes was due to increases in the value of net taxable <br />real property, of which the most notable was an $832.7 million increase in the residential classes <br />that represented an I I percent increase from the prior year. <br />Primary Government <br />Governmental Activities <br />Business -type Activities <br />Total <br />2Q17 <br />ML -M <br />ZQ17 MiLk <br />2 1 <br />ZUb--al <br />re tate <br />fated <br />$ 49,289,344 <br />S 46,706,482 <br />$ 469,082 $ 457,842 <br />$ 49,758,426 <br />$ 47,164,324 <br />52,897,945 <br />47,234,458 <br />132,435 133,932 <br />53,030,380 <br />47,368,390 <br />14,784,692 <br />60,230,846 <br />- - <br />14,784,692 <br />60,230,846 <br />268,869,322 <br />248,353,113 <br />268,869,322 <br />248,353,113 <br />24,662,766 <br />26,739,088 <br />24,662,766 <br />26,739,088 <br />19,810,090 <br />19,557,513 <br />19,810,090 <br />19,557,513 <br />661,184 <br />316,593 <br />1,243 1,912 <br />662,427 <br />318,505 <br />7,092,071 <br />12,081,055 <br />- - <br />7,092,071 <br />12,081,055 <br />_743_8,067,414 <br />46_1,219,148 <br />6-02,760 5-93,686 <br />-43-8,670,174 <br />4_61,812,834 <br />72,836,020 <br />65,064,440 <br />- <br />72,836,020 <br />65,064,440 <br />229,507,091 <br />187,160,903 <br />229,507,091 <br />187,160,903 <br />51,368,841 <br />45,255,305 <br />51,368,841 <br />45,255,305 <br />40,299,077 <br />39,722,480 <br />573,854 544,808 <br />40,872,931 <br />40,267,288 <br />35,213,973 <br />27,315,451 <br />35,213,973 <br />27,315,451 <br />56,605,864 <br />48,521,434 <br />56,605,864 <br />48,521,434 <br />13,385,794 <br />11,162,756 <br />13,385,794 <br />11,162,756 <br />_4_99,_216,660 <br />4_24,202,769 <br />5-73,854 5-44,808 <br />499,790,514 --72-4,747,577 <br />Increase (Decrease) in net position (61,149,246) 37,016,379 28,906 48,878 (61,120,340) 37,065,257 <br />Net position at beginning of year 495,606,500 472,181,912 1,517,909 1,469,031 497,124,409 473,650,943 <br />Cumulative effect of accounting change - (13,591,791) - - (13,591,791) <br />Net position at beginning of year, <br />as restated 495,606,500 458,590,121 1,517,909 1,469,031 497,124,409 460,059,152 <br />Net position at end of year S 434,457,254 S 495,606,500 $ 1,546,815 $ 1,517,909 $ 436,004,069 $ 497,124,409 <br />W_116HIMEM ON <br />A_A r <br />J"M jv"ppxm I JWJ <br />to decreases in highways and streets projects, and was offset by a $20.5 million increase in <br />property taxes. The increase in property taxes was due to increases in the value of net taxable <br />real property, of which the most notable was an $832.7 million increase in the residential classes <br />that represented an I I percent increase from the prior year. <br />