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MANAGEMENT'S DISCUSSION AND ANALYSIS <br />SUMMARIZED FINANCIAL INFORMATION <br />Current and other assets <br />Capital assets <br />Total assets <br />TABLE I <br />Governmental Activities <br />2010 <br />2009 <br />Current Liabilities <br />Long -term liabilities <br />Total liabilities <br />Net Assets: <br />Invested in capital assets, net of related debt <br />Restricted <br />Unrestricted <br />Total net assets (deficit) <br />Revenues: <br />General Revenues: <br />Incremental property taxes <br />Other <br />Investment earnings <br />Total general revenues <br />Expenses: <br />Community Development <br />Interest on long -term debt <br />Total expenses <br />Increase in net assets before transfers <br />Transfers (net) <br />Increase in net assets <br />Net assets (deficit) beginning <br />Net assets (deficit) ending <br />$ 37,263,217 $ 49,740,240 <br />8,596,138 8,028,447 <br />45,859,355 57,768,687 <br />7,892,222 9,494,602 <br />57,984,420 60,428,142 <br />65,876,642 69,922,744 <br />8,596,138 8,028,447 <br />18,550,418 28,879,558 <br />(47,163,843) (49,062,062) <br />$ (20,017,287) $ (12,154,057) <br />TABLE 2 <br />Governmental Activities <br />2010 2009 <br />$ 10,969,052 $ 10,957,140 <br />698,220 1,624,106 <br />191,276 696,735 <br />11,858,548 13,277,981 <br />16,630,638 <br />22,612,740 <br />3,091,140 <br />3,826,593 <br />19,721,778 <br />26,439,333 <br />(7,863,230) <br />(13,161,352) <br />- <br />(140,500) <br />(7,863,230) <br />(13,301,852) <br />(12,154,057) <br />1,147,795 <br />$ (20,017,287) $ <br />(12,154,057) <br />4 <br />