COG Comprehensive Annual Financial Report

Table V Page 1 of 2

Changes in Fund Balances, Governmental Funds Fiscal Years Ended June 30, 2009-2018 (Modified Accrual Basis of Accounting)

Fiscal Year

2009

2010

2011

2012

Revenues Taxes

$ 184,757,654 181,950 46,676,173

$ 184,224,700

$

184,148,620 141,068 56,630,157 6,356,164 1,553,735 23,483,628 1,225,943 3,624,088 277,163,403 24,031,524 113,829,736 5,036,501 21,024,528 34,080,164 1,011,909 30,890,582 11,685,605 4,692,662 1,703,911 22,002,797 19,941,595 6,126,685 502,571 296,560,770

$

187,893,049 16,669 58,929,767 6,556,073 1,474,556 23,147,373 1,498,778 3,562,884 283,079,149 23,187,727 113,392,924 8,469,754 21,837,270 34,605,433 879,887 28,977,862 12,705,079 4,794,271 1,632,793 20,117,422 19,350,990 6,639,669 296,211 296,887,292

Assessments Intergovernmental

152,466 52,735,531 6,054,678 968,660 24,898,485 2,610,546 4,179,530 275,824,596 23,119,333 115,330,430 5,542,868 19,917,509 35,458,081 893,909 31,208,104 11,279,526 5,952,251 1,700,955 17,795,361 19,659,424 6,102,910 372,788 294,333,449

Licenses and Permits Fines and Forfeitures Charges for Current Services Investment Income Miscellaneous Total Revenues

6,715,858 1,136,282 26,261,928 4,238,455 4,646,577 274,614,877 18,634,814 118,598,096 7,883,202 16,067,259 38,102,465 887,908 30,625,884 10,707,088

Expenditures Current:

General Government Public Safety Transportation Engineering and Building Maintenance Field Operations

Environmental Services Culture and Recreation Neighborhood Development Economic Opportunity Intergovernmental

3,873,908 1,724,188 8,764,932

Capital Outlay Debt Service:

Principal Retirement Interest Fees/Arbitrage Rebates Total Expenditures

19,290,436 7,532,470 256,978 282,949,628

Excess of Revenues Over (Under) Expenditures

(8,334,751)

(18,508,853)

(19,397,367)

(13,808,143)

Other Financing Sources (Uses) Debt Issuances:

General Obligation Bonds General Obligation BANS Limited Obligation Bonds/BANs Premium, (Discount) on Debt Federal Loan Program Loan Assumption Transfers In Ban Retirement Transfers Out Payment to Escrow Agent for Refunded Debt Total Other Financing Sources (Uses)

3,745,000

49,505,000

10,000,000 310,000

900

4,826,862 378,000

152,180

217,000

29,402,517

27,150,808

29,051,887 (3,745,000) (35,116,087) (17,843,191) 27,057,471

32,675,924

(33,509,776)

(33,537,613)

(40,842,078)

(3,890,259)

(2,640,905)

2,296,026

Net Change in Fund Balances

$

(12,225,010)

$ (21,149,758)

$

7,660,104

$

(11,512,117)

Debt Service as a Percentage of Noncapital Expenditures

9.79%

9.33%

9.49%

9.39%

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