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Program Revenues <br />Operating Capital <br />Grants and Grants and <br />Contributions Contributions <br />$1,460 <br />351,258 <br />661,302 <br />91,994 <br />4,141,383 <br />1,106,014 4,141,383 <br />0 <br />421,608 <br />414,421 <br />836,029 <br />$1,106,014 $4,977,412 <br />General revenues: <br />General property taxes <br />Tax increment <br />Grants and contributions not <br />restricted to specific programs <br />Unrestricted investment earnings <br />Gain on disposal of capital assets <br />Transfers <br />Total general revenues and transfers <br />Change in net position <br />Net position - January 1, as previously reported <br />Prior period adjustment <br />Net position - January 1, as restated <br />Net position - December 31 <br />Statement 2 <br />Net (Expense) Revenue and <br />Changes in Net Position <br />Primary Government <br />Governmental Business -Type <br />Activities Activities Total <br />($1,844,056) <br />(2,566,128) <br />111,923 <br />(108,022) <br />(459,455) <br />(518,897) <br />(5,384,635) <br />0 <br />(5,384,635) <br />- ($1,844,056) <br />- (2,566,128) <br />- 111,923 <br />- (108,022) <br />- (459,455) <br />- (518,897) <br />0 (5,384,635) <br />327,193 <br />327,193 <br />211,563 <br />211,563 <br />538,756 <br />538,756 <br />538,756 (4,845,879) <br />9,441,819 - 9,441,819 <br />312,152 - 312,152 <br />181,712 <br />- <br />181,712 <br />207,792 <br />106,488 <br />314,280 <br />38,022 <br />- <br />38,022 <br />(308,694) <br />308,694 <br />- <br />9,872,803 <br />415,182 <br />10,287,985 <br />4,488,168 <br />953,938 <br />5,442,106 <br />42,819,930 <br />45,724,057 <br />88,543,987 <br />(692,480) <br />- <br />(692,480) <br />42,127,450 <br />45,724,057 <br />87,851,507 <br />$46,615,618 <br />$46,677,995 <br />$93,293,613 <br />The accompanying notes are an integral part of these financial statements. <br />35 <br />