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-- Special assessments totaled $193 million
<br />and accounted for 10.3% of the total revenue
<br />compared with $164.3 million or 9.4% in 1985.
<br />The percentage of total revenue from this source
<br />ranged from 2.6% in the over 100,000 population
<br />class to 16.4% in the 20,000 to 100,000 population
<br />class.
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<br />Interest earnings on Investments, which were
<br />the fourth largest revenue source for cities in
<br />1986, increased $18.2 million from 1985. Interest
<br />earnings accounted for 8.5% of total revenue
<br />compared with 8% in 1985.
<br />Miscellaneous revenues, which totaled $103.7
<br />million, were $11.4 million or 9.9% less than in
<br />1985. Miscellaneous revenues represented 5.8%
<br />of total revenue in the 20,000 to 100,000
<br />population class, compared to an average of 5.4%
<br />in the other population classes.
<br />Transfers from public service enterprises
<br />totaled $45.3 million. These transfers, which are
<br />shown as "Other Financing "Sources," are an im-
<br />portant financing source for the under 2,500 pop-
<br />ulation class where they account for $7.8 million.
<br />EXPENDITURES
<br />Expenditures for governmental functions by
<br />all cities In 1986 totaled $2.03
<br />billion. This should not be directly compared to
<br />years before 1981 due to the accounting changes
<br />mentioned on page 3.
<br />Principal payments in debt service funds have
<br />been included in expenditures starting in 1985 to
<br />more nearly conform to governmental accounts
<br />standards.Total expenditures (including principal
<br />should not be compared to years prior to 1985, or
<br />distortions will result.
<br />Public safety was the costliest govern-
<br />- mental function In 1986, totaling $399.7
<br />million. This was an Increase of $27.7 million
<br />or 7.4% higher than 1985i
<br />Expenditures for streets and highways totaled
<br />�- $396.1 million. This was $29.5 million or 8.1%
<br />higher than in 1985. Approximately $226.7 million
<br />or 57.2% of street and highway expenditures was
<br />for new equipment or other construction.
<br />In conformance with NCGA Statement No. 3,
<br />"Defining the Governmental Reporting Entity ", all
<br />city functions over which city officials exercise
<br />oversight responsibility are included In their
<br />city's financial statements. As a result of apply-
<br />"- ing the criteria of Statement No. 3, some cities
<br />have included HRA and economic development in
<br />their financial statements. HRA and economic
<br />development expenditures totaled $222 million
<br />and were 4.6% higher than In 1985. Approximately
<br />$134 million or 60.4% of the expenditures was
<br />for capital outlay.
<br />Expenditures for general government were up
<br />$15.4 million or 8.8% in 1986. Total general
<br />government expenditures were $191.7 million and
<br />accounted for 9.9% of the total expenditures com-
<br />pared with $176.3 million or 10.1% in 1985.
<br />Miscellaneous expenditures totaling $180.4
<br />million Increased 27.5% over the preceding year.
<br />Total miscellaneous expenditures accounted for
<br />9.3% of the total expenditures compared with
<br />$141.5 million or 8.1% in 1985.
<br />Figures 1 and 2 depict the percentage of
<br />total revenues or expenditures that each gov-
<br />mental function provides. Figure 3 shows the
<br />change In the total amount of governmental
<br />revenues and expenditures in the last 10 years.
<br />5
<br />OPERATION OF PUBLIC SERVICE ENTERPRISES
<br />Municipalities in Minnesota operate many
<br />types of public service enterprises. Nine are
<br />presented on separate tables and others are
<br />combined in one table as "Other Service
<br />Enterprises." In this report electric utilities
<br />that operate generation and distribution systems
<br />are combined with those operating distribution
<br />systems only.
<br />When possible, the financial operations of
<br />these enterprises are presented on the accrual
<br />basis rather than cash basis. The basis of
<br />accounting Is disclosed in footnotes in Tables 6
<br />through 15.
<br />The following two -year summary of operations
<br />by type of public service enterprise is presented
<br />for the purpose of comparison.
<br />1986 1985
<br />Amount Amount
<br />Water Utilities
<br />Operating Revenues 157,388,554 151,404,367
<br />Operating Expenses 147,995,986 141,294,493
<br />Income from Operations 9,392,568 10,109,874
<br />Sewer Utilities
<br />Operating Revenues 148,531,401 136,634,814
<br />Operating Expenses 142,772,280 133,910,209
<br />Income from Operations 5,759,121 2,724,605
<br />Electric Utilities
<br />Operating Revenues 290,380,189 286,101,854
<br />Operating Expenses 261,016,947 258,029,338
<br />Income from Operations 29,363,242 28,072,516
<br />Hospitals
<br />Operating Revenues 127,147,847 119,237,050
<br />Operating Expenses 122,999,391 116,707,865
<br />Income from Operations 4,148,456 2,529,185
<br />Nursing Homes
<br />Operating Revenues 31,819,590 32,328,706
<br />Operating Expenses 30,799,332 31,173,295
<br />Income from Operations 1,020,258 1,155,411
<br />Heat Utilities
<br />Operating Revenues 11,920,214
<br />Operating Expenses 11,369,452
<br />Income from Operations 550,762
<br />Gas Utilities
<br />Operating Revenues
<br />Operating Expenses
<br />14,000,467
<br />13,703,760
<br />296,707
<br />37,391,580 38,483,715
<br />30,140,587 34,360,149
<br />Income from Operations 7,250,993 4,123,566
<br />Garbage
<br />Operating Revenues 12,423,223 11,247,337
<br />Operating Expenses 12,096,268 11,086,871
<br />Income from Operations 326,955 160,466
<br />Other Service Enterprises
<br />Operating Revenues 72,450,737
<br />Operating Expenses 75,441,551
<br />Loss from Operations
<br />(2,990,814)
<br />68,530,028
<br />70,768,451
<br />(2,238,423)
<br />The "Other Service Enterprises" Include several
<br />Enterprise Funds that were shown in city
<br />Governmental Funds prior to 1981. These include
<br />airports, arenas, swimming pools, golf courses and
<br />other enterprises.
<br />
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