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Exhibit A-5
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
Governmental Funds
For the Fiscal Year Ended June 30, 2016
OTHER
TOTAL
DEBT
GOVERNMENTAL
GOVERNMENTAL
GENERAL
SERVICE
FUNDS
FUNDS
Revenues:
Taxes
198,820,594
$
$
7,761,665
$
206,582,259
$
Assessments
8,247
8,247
Intergovernmental
32,518,231
22,870,325
55,388,556
Licenses and Permits
4,390,773
4,390,773
Fines and Forfeitures
1,864,116
1,864,116
Charges for Current Services
17,343,516
2,575,882
19,919,398
Investment Income
72,689
1,124,463
332,493
1,529,645
Net Increase (Decrease) in the Fair Value of Investments
235,743
235,743
Total Investment Income
72,689
1,360,206
332,493
1,765,388
Miscellaneous
2,574,694
187,199
954,460
3,716,353
Total Revenues
257,584,613
1,547,405
34,503,072
293,635,090
Expenditures:
Current:
General Government
20,071,990
213,274
2,064,651
22,349,915
Public Safety
122,709,166
4,191,406
126,900,572
Transportation
9,371,974
24,341,840
33,713,814
Environmental Services
656,831
656,831
Engineering and Building Maintenance
14,777,214
14,777,214
Field Operations
33,754,392
33,754,392
Culture and Recreation
25,969,977
2,563,192
28,533,169
Neighborhood Development
371,129
8,896,396
9,267,525
Economic Opportunity
1,506,405
7,116,117
8,622,522
Intergovernmental
2,032,220
2,032,220
Debt Service:
Principal Retirement
11,390,844
870,000
12,260,844
Interest, Fees on Long-Term Debt
5,185,003
1,316,971
6,501,974
Total Expenditures
230,564,467
16,789,121
52,017,404
299,370,992
Excess of Revenues Over (Under)
Expenditures
27,020,146
(15,241,716)
(17,514,332)
(5,735,902)
Other Financing Sources (Uses):
Debt Issuances:
General Obligation BANs Issued
17,387,644
17,387,644
Limited Obligation BAN Issued
1,057,318
1,057,318
Transfers In
6,939,642
18,272,570
7,448,156
32,660,368
Transfers Out
(30,077,668)
(10,600,209)
(40,677,877)
Total Other Financing Sources (Uses)
(23,138,026)
18,272,570
15,292,909
10,427,453
Net Change in Fund Balances
3,882,120
3,030,854
(2,221,423)
4,691,551
Fund Balances - July 1
66,911,414
7,878,571
49,252,334
124,042,319
Prior Period Adjustment
6,379,625
6,379,625
Fund Balances - July 1, (restated)
73,291,039
7,878,571
49,252,334
130,421,944
Fund Balances - June 30
77,173,159
$
10,909,425
$
47,030,911
$
135,113,495
$
The notes to the financial statements are an integral part of this statement.