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Special assessments totaled 8164.3 million
<br />and accounted for 9.4% of the total revenue
<br />compared with 8163.2 million or 9.7% in 1984.
<br />The percentage of total revenue from this source
<br />ranged from 2.4% in the over 100,000 population
<br />class to 14.9% in the 10,000 to 20,000 population
<br />class.
<br />Interest earnings on investments, which were
<br />the fourth largest revenue source for cities in
<br />1985, were down 8696 thousand from 1984. Interest
<br />earnings accounted for 8% of total revenue
<br />compared with 8.4% in 1984.
<br />Miscellaneous revenues, which totaled 8115
<br />million, were 86.2 million or 5.7% higher than in
<br />1984. Miscellaneous revenues represented 7.9% of
<br />total revenue in the over 100,000 population
<br />class, compared to an average of 5.5% in the other
<br />population classes.
<br />Transfers from public service enterprises
<br />totaled 834.3 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 88.3 million.
<br />EXPENDITURES
<br />Expenditures for governmental functions b
<br />all cities in 1985 totaled 91.83
<br />billion. This should not be directly compared to
<br />years before 1981 due to the accounting changes
<br />mentioned previously.
<br />Principal payments in debt service funds have
<br />been included in expenditures starting in 1985 to
<br />more nearly conform to governmental accounting
<br />standards.Total expenditures (including principal)
<br />should not be compared to prior years, or
<br />distortions will occur.
<br />Public safety was the costliest govern-
<br />mental function in 1985, totaling 8372
<br />million. This was a significant increase of 832.4
<br />million or 9.5% higher than 1984.
<br />Expenditures for streets and highways totaled
<br />8366.6 million. This was 834.2 million or 10.3%
<br />higher than in 1984. Approximately 8200.6 million
<br />or 54.7% of street and highway expenditures were
<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 8212.3 million
<br />and were 13.2% higher than in 1984. Approximately
<br />895.2 million or 44.8% of the expenditures were
<br />for capital outlay.
<br />Expenditures for general government were up
<br />811.3 million or 6.8% in 1985. Total general
<br />government expenditures were 8176.3 million and
<br />accounted for 9.6% of the total expenditures com-
<br />pared with 8165 million or 10.1% in 1984.
<br />Interest and fiscal charges totaling 8159.1
<br />million increased 9% over the preceding year.
<br />This is accounted for by higher interest rates on
<br />bonds issued in recent years and by the increase
<br />of outstanding indebtedness.
<br />Figure 1 depicts the percentage of total
<br />revenue or expenditure that each governmental
<br />function provides. Figure 2 shows the change in
<br />the total amount of governmental revenues and
<br />expenditures in the last 12 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 by appropriate footnotes
<br />in Tables 6 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 />1985 1984
<br />Amount Amount
<br />Water Utilities
<br />Operating Revenues 151,404,367 137,189,714
<br />Operating Expenses 141,294,493 126,043,830
<br />Income from Operations 10,109,874 11,145,884
<br />Sewer Utilities
<br />Operating Revenues 136,634,814 131,219,968
<br />Operating Expenses 133,910,209 132,613,772
<br />Income from Operations 2,724,605 (1,393,804)
<br />Electric Utilities
<br />Operating Revenues 286,101,854 279,044,626
<br />Operating Expenses 258,029,338 248,232,847
<br />Income from Operations 28,072,516 30,811,779
<br />Hospitals
<br />Operating Revenues 119,237,050 115,449,591
<br />Operating Expenses 116,707,865 112,852,483
<br />Income from Operations 2,529,185 2,597,108
<br />Nursing Homes
<br />Operating Revenues 32,328,706 24,221,823
<br />Operating Expenses 31,173,295 23,343,882
<br />Income from Operations 1,155,411 877,941
<br />Heat Utilities
<br />Operating Revenues
<br />Operating Expenses
<br />14,000,467 14,117,621
<br />13,703,760 12,874,832
<br />Income from Operations 296,707 1,242,789
<br />Gas Utilities
<br />Operating Revenues 38,483,715 37,726,232
<br />Operating Expenses 34,360,149 35,144,075
<br />Income from Operations 4,123,566 2,582,157
<br />Garbage
<br />Operating Revenues 11,247,337 10,036,125
<br />Operating Expenses 11,086,871 9,924,424
<br />Income from Operations 160,466 111,701
<br />Other Service Enterprises
<br />Operating Revenues 68,530,028 59,054,527
<br />Operating Expenses 70,768,451 60,926,933
<br />Loss from Operations (2,238,423) (1,872,406)
<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 />several other enterprises.
<br />
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