CAFR 2017

-9- Exhibit A-5

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES Governmental Funds For the Fiscal Year Ended June 30, 2017

OTHER

TOTAL

DEBT

GOVERNMENTAL

GOVERNMENTAL

GENERAL

SERVICE

FUNDS

FUNDS

Revenues: Taxes

$

203,120,010

$

$

8,027,905

$

211,147,915

Assessments

953

953

Intergovernmental Licenses and Permits Fines and Forfeitures

32,033,180 4,281,430 2,019,877 16,901,319

20,580,196

52,613,376 4,281,430 2,019,877 24,204,933

Charges for Current Services

7,303,614

Investment Income

1,489,938 (408,968) 1,080,970

194,023

1,683,961 (408,968) 1,274,993

Net Increase (Decrease) in the Fair Value of Investments

Total Investment Income

194,023

Miscellaneous

3,457,032

130,519

1,031,988

4,619,539

Total Revenues

261,812,848

1,211,489

37,138,679

300,163,016

Expenditures: Current:

General Government

20,224,131 123,109,020

221,661

889,250

21,335,042 130,577,926 38,862,903 15,857,908 34,952,060 33,074,001 6,130,725 7,723,808 2,042,687 138,194

Public Safety Transportation

7,468,906 28,939,104

9,923,799

Environmental Services

138,194 552,510

Engineering and Building Maintenance

15,305,398 34,952,060 26,571,445

Field Operations

Culture and Recreation

6,502,556 6,009,215 6,768,045

Neighborhood Development

121,510 955,763

Economic Opportunity

Intergovernmental

2,042,687

Debt Service: Principal Retirement

11,612,462 5,574,821

900,000

12,512,462 6,868,225

Interest, Fees on Long-Term Debt

1,293,404

Total Expenditures

233,205,813

17,408,944

59,461,184

310,075,941

Excess of Revenues Over (Under) Expenditures

28,607,035

(16,197,455)

(22,322,505)

(9,912,925)

Other Financing Sources (Uses): Debt Issuances: General Obligation Bonds Issued General Obligation BANs Issued

62,590,000

62,590,000 37,474,308 10,265,798 10,276,032 (72,555,141) 32,497,178 (55,152,033)

37,474,308 10,265,798

Limited Obligation BAN Issued

Premium on Debt

10,500,223 (72,555,141) 21,240,623

(224,191)

Payment to Escrow Agent for Refunding of Debt

Transfers In Transfers Out

6,119,000

5,137,555

(35,935,725)

(19,216,308)

Total Other Financing Sources (Uses)

(29,816,725)

21,775,705

33,437,162

25,396,142

Net Change in Fund Balances

(1,209,690)

5,578,250

11,114,657

15,483,217

Fund Balances - July 1 Prior Period Restatement

77,173,159 (6,365,576) 70,807,583

10,909,425

47,030,911

135,113,495

(6,365,576)

Fund Balances - July 1, (restated)

10,909,425

47,030,911

128,747,919

Fund Balances - June 30

$

69,597,893

$

16,487,675

$

58,145,568

$

144,231,136

The notes to the financial statements are an integral part of this statement.