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Of the City’s total net position, $51.6 million represents resources that are subject to external restrictions. <br />The remaining balance of ($44.6) million represents an unrestricted net position, which may be used to <br />meet the City’s ongoing obligations to citizens and creditors within the restrictions set forth by various <br />funding sources. <br />2021 2020 <br />% Change 2021 2020 <br />% Change 2021 2020 <br />% Change <br />Revenues <br />Program revenues: <br /> Charges for Services 15,588$ 17,866$ -12.8% 24,819$ 17,163$ 44.6% 40,407$ 35,029$ 15.4% <br /> Operating grants and 15,532 7,533 106.2% 350 258 35.7% 15,882 7,791 103.9% <br /> contributions <br /> Capital grants and 7,878 17,774 -55.7% 3,645 473 670.6% 11,523 18,247 -36.8% <br /> contributions <br />General revenues: <br /> Property taxes 26,664 26,308 1.4% - - 0.0% 26,664 26,308 1.4% <br /> Sales tax 49,575 44,655 11.0% - - 0.0% 49,575 44,655 11.0% <br /> Franchise Fee 5,844 5,649 3.5% - - 0.0% 5,844 5,649 3.5% <br /> Utility users Tax 10,831 10,530 2.9% - - 0.0% 10,831 10,530 2.9% <br /> Property Transfer Tax 9,559 3,788 152.3% - - 0.0% 9,559 3,788 152.3% <br /> 911 communication 3,255 3,123 4.2% - - 0.0% 3,255 3,123 4.2% <br /> Access Tax <br /> Other taxes 1,813 1,822 -0.5% 441 661 -33.3% 2,254 2,483 -9.2% <br /> Investment Earnings 1,404 4,484 -68.7% 161 1,215 -86.7% 1,565 5,699 -72.5% <br /> Gain or loss on sale of assets 1,221 2 60950.0%-0.0% 1,221 2 60950.0% <br /> Miscellaneous 770 878 -12.3%-0.0% 770 878 -12.3% <br />Total Revenues 149,934 144,412 3.8% 29,416 19,770 48.8% 179,350 164,182 9.2% <br />Expe n se s <br /> General Government 10,695 13,980 -23.5% - - 0.0% 10,695 13,980 -23.5% <br /> Public safety 78,812 73,022 7.9% - - 0.0% 78,812 73,022 7.9% <br /> Engineering & Transportatio 23,380 32,594 -28.3% - - 0.0% 23,380 32,594 -28.3% <br /> Recreation and Culture 11,114 13,337 -16.7% - - 0.0% 11,114 13,337 -16.7% <br /> Community Development 17,850 15,377 16.1% - - 0.0% 17,850 15,377 16.1% <br /> Interest on Long-Term Debt 2,202 1,828 20.5% - - 0.0% 2,202 1,828 20.5% <br /> Water Pollution Control - - 0.0% 14,588 15,234 -4.2% 14,588 15,234 -4.2% <br /> Shoreline - - 0.0% 5,393 2,094 157.5% 5,393 2,094 157.5% <br /> Storm Water Utility - - 0.0% 1,552 1,417 9.5% 1,552 1,417 9.5% <br /> Environmental Services - - 0.0% 808 1,082 -25.3% 808 1,082 -25.3% <br />Total Expenses 144,053 150,138 -4.1% 22,341 19,827 12.7% 166,394 169,965 -2.1% <br />Excess(deficiency)of revenues <br /> over expenses before transfe 5,881 (5,726) -202.7% 7,075 (57) -12512.3% 12,956 (5,783) -324.0% <br />Transfer -112 100.0% - (112)-100.0%0 0 0.0% <br />Increase in net position 5,881 (5,614) -204.8% 7,075 (169) -4286.4% 12,956 (5,783) -324.0% <br />Beginning net position 121,594 127,208 -4.4% 58,584 58,753 -0.3% 180,177 185,961 -3.1% <br />Ending net position 127,474$ 121,594$ 4.8% 65,659$ 58,584$ 12.1% 193,133$ 180,178$ 7.2% <br />Changes in Net Activities <br />Year Ended June 30, 2021 <br />(in thousands) <br />Governmental Activities Business-Type Activities Total <br />9270