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2l
Table A-4
Net Cost – Governmental Activities
(In thousands of dollars)
%
%
Change
Change
2016
2015
2016
2015
General Government
24,892
$
23,345
$
6.6% (16,894)
$
(11,049)
$
-52.9%
Public Safety
139,583
130,123
7.3% (129,273)
(118,793) -8.8%
Transportation
22,713
16,964
33.9% (16,942)
(12,070) -40.4%
Engineering and Building
Maintenance
15,642
15,074
3.8% (12,781)
(12,301) -3.9%
Field Operations
33,525
33,341
0.6% (19,096)
(18,767) -1.8%
Environmental Services
660
430
53.5% 509
338 50.6%
Culture and Recreation
30,901
31,937
-3.2% (26,120)
(26,021) -0.4%
Neighborhood Development
8,722
8,387
4.0% (3,510)
(3,593) 2.3%
Economic Opportunity
8,659
6,466
33.9% (2,557)
(2,070) -23.5%
Total
285,297
$
266,067
$
7.2% (226,664)
$
(204,326)
$
-10.9%
Total Cost
of Services
Net Cost
of Services
B. Business-Type Activities
Business-type activities increased the City of Greensboro’s net position by $25.8 million, largely
attributable to net income generated in the City’s water and sewer utility, primarily from developer
contributions of water and sewer lines, rate increases and continued cost containments compared to
budget. The General Fund continued to support the Coliseum and solid waste operations; however,
stormwater fees were sufficient to cover operations. Challenges are present in the business activities
due to ongoing significant infrastructure and capital needs for the City’s utility and waste disposal
issues relating to closure and post-closure care costs for certain of the City’s landfill facilities which
are required to be closed, capped and monitored for a number of years.
1)
Enterprise Funds
There are five separate and distinct operations accounted for in the Enterprise Funds: the Water
Resources Utility Operations, Stormwater Management Services, War Memorial Coliseum
Complex, Solid Waste Management and Parking Facilities (Other Non-Major Fund).
Depreciation is computed on all depreciable plant and equipment and is reflected as an operating
expense. Depreciation expense also includes amortization of software and licenses and other
intangible assets, such as water rights. The following schedule reflects the change in net position
before and after depreciation/amortization for each of the enterprises compared to the preceding
year.