2022 Annual Comprehensive Financial Report

CITY OF SHAKOPEE

MANAGEMENT’S DISCUSSION AND ANALYSIS December 31, 2022

During the current year, the City’s net position increased $8.2 million. Governmental activities increased as a result of significant intergovernmental revenues, park dedication revenues, building permit revenues and contributed assets from outside developers. The business-type activities increased as a result of contributed assets from outside developers during the year.

(Expressed in Thousands) Changes in Net Position

Governmental Activities

Business-Type Activities

Total

2022

2021

2022

2021

2022

2021

REVENUES: Program Revenues:

Charges for Services Operating Grants and Contributions Capital Grants and Contributions

$

15,018

$

12,343

$

6,283

$

5,805

$

21,301

$

18,148

2,203

7,555

2

-

2,205

7,555

11,106

13,015

4,095

7,999

15,201

21,014

General Revenues:

Property Taxes Franchise Taxes Tax Increment

23,061 1,706 2,516 (2,196) 53,414

21,725 1,312 2,680

- - -

- - -

23,061 1,706 2,516 (2,845) 63,145

21,725 1,312 2,680

Other

38

(649)

(151)

(113)

Total Revenues

58,668

9,731

13,653

72,321

EXPENSES: General Government

5,989 15,639 14,572 5,944

5,477 12,374 13,880 5,174

- - - - - - -

- - - - - - -

5,989 15,639 14,572 5,944

5,477 12,374 13,880 5,174

Public Safety Public Works

Culture and Recreation Natural Resources Economic Development Interest on Long-Term Debt

55

73

55

73

5,003 1,273

3,052 1,169

5,003 1,273 4,340 1,777

3,052 1,169 4,390 1,863

Sewer Storm Refuse

- - -

- - -

4,340 1,777

4,390 1,863

355

121

355

121

Total Expenses

48,475

41,199

6,472

6,374

54,947

47,573

Increase (Decrease) in Net Position before Transfers

4,939

17,469

3,259

7,279

8,198

24,748

Transfers

(856)

114

856

(114)

-

-

4,083

17,583

4,115

7,165

8,198

24,748

Change in Net Position

NET POSTION: January 1 December 31

181,791

164,208

119,769

112,604

301,560

276,812

$ 185,874

$ 181,791

$ 123,884

$ 119,769

$ 309,758

$ 301,560

18

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