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Special is totaled 0155.8 million
<br />and accounted for 103% of the total revenue
<br />compared with *156.7 million or 11.3% in 1982.
<br />The percentage of total revenue from this source
<br />ranged from 2.7% in the over 100,000 population
<br />class to 17.1% in the 20,000 to 100,000 population
<br />claaa.
<br />Interest earnings on investments, which were
<br />the fourth largest revenue source for cities in
<br />1983, were down *4.9 ■illion from 1982. Interest
<br />earnings accounted for 7.4% of total revenue
<br />coapared with 8.5X in 1982.
<br />Charges for services, which totaled *76.5
<br />million, were *7.8 million or 11.3% higher than in
<br />1982. Service charges represented 7.1% of total
<br />revenue in the under 2,500 population class,
<br />compared to an average of only 5.0% in the other
<br />population cl
<br />Transfers from public service enterprises
<br />totaled *28.3 million. These transfers, which are
<br />shown ea "Other Financing Sources," are an
<br />important financing source for the under 2,500
<br />claaa where they account for *7.4 million.
<br />EXPENDITURES
<br />Expenditures for governmental functions by
<br />all municipalities in 1983 totaled *1.45
<br />billion. This should not be directly compared to
<br />years before 1981 due to the accounting changes
<br />mentioned previously.
<br />Public safety was the costliest govern-
<br />mental function in 1983, totaling *321.8
<br />million. This this was *13.5 million or 4.4%
<br />higher than 1982.
<br />Expenditures for streets and highways totaled
<br />*311.1 million. This was *11.8 million or
<br />3.9x higher than in 1982. Approximately
<br />*164.5 million or 52.9% of street and highway
<br />e xpenditures ware for new equipment or other
<br />construction.
<br />low
<br />Expenditures of *19.1 million for sanitation
<br />were down *2.8 million or 12.7% due to many
<br />cities changing their presentation of the sanitary
<br />• sewer function from a Governmental Fund to an
<br />Enterprise Fund in the city financial statements.
<br />In addition to reporting sanitary sewer operations
<br />as an Enterprise Fund, storm sewer expenditures
<br />are reported as a highway expenditure as defined in
<br />"Governmental Accounting and Financial Reporting"
<br />[GAAFR] (November 1980). The sanitary sewer
<br />operations are shown in Table 7.
<br />Expenditures for recreation, including parks,
<br />totaled *120.6 million and accounted for 8.3% of
<br />the total expenditures compared with *114.3
<br />million or 8.5% in 1982. The cities that
<br />reported recreational activities as an enterprise
<br />fund are shown in Table 13.
<br />Interest and fiscal charges totaling *139.5
<br />million increased 14.2% 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 />e xpenditures in the last 10 years.
<br />5
<br />OPERATION OF PUBLIC SERVICE ENTERPRISES
<br />Municipalities in Minnesota operate several
<br />types of public service enterprises. Eight 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 14.
<br />The following two-year summary of operation&
<br />by type of public service enterprise is presented
<br />for the purpose of comparison.
<br />Water Utilities
<br />Operating Revenues
<br />Operating Expenses
<br />Income from Operations
<br />Sewer Utilities
<br />Operating Revenues
<br />Operating Expenses
<br />Loss from Operations
<br />Electric Utilities
<br />Operating Revenues
<br />Operating Expenses
<br />Income from Operations
<br />Hospitals
<br />Operating Revenues
<br />Operating Expense.
<br />Income from Operations
<br />Nursing Homes
<br />Operating Revenues
<br />Operating Expenses
<br />Income from Operations
<br />Heat Utilities
<br />Operating Revenues
<br />Operating Expenses
<br />Income from Operations
<br />Gas Utilities
<br />Operating Revenues
<br />Operating Expenses
<br />Income from Operations
<br />Other Service Enterprises
<br />Operating Revenues
<br />Operating Expenses
<br />Income from Operations
<br />1982
<br />Amount
<br />123,962,995
<br />116,441,569
<br />7,521,426
<br />103,874,766
<br />110,876,908
<br />(7,002,142)
<br />227,420,474
<br />201,210,029
<br />26,210,445
<br />111,161,958
<br />111,145,512
<br />16,446
<br />29,648,781
<br />29,303,339
<br />345,442
<br />14,148,215
<br />14,065,743
<br />82,472
<br />54,116,407
<br />51,168,289
<br />2,948,118
<br />47,449,657
<br />44,922,900
<br />2,526,757
<br />1983
<br />Amount
<br />128,666,523
<br />121,185,502
<br />7,481,021
<br />116,439,371
<br />117,997,899
<br />(1,558,528)
<br />268,859,113
<br />242,978,381
<br />25,880,732
<br />112,480,133
<br />112,942,917
<br />(462,784)
<br />29,130,391
<br />28,262,643
<br />867,748
<br />13,739,848
<br />13,701,905
<br />(37,943)
<br />36,322,855
<br />35,697,101
<br />625,754
<br />60,123,806
<br />63,883,051
<br />(3,759,245)
<br />The "Other Service Enterpriaea" include several
<br />Enterprise Funds that were shown in city
<br />Governmental Funds prior to 1981. These include
<br />airports, arenas, refuse collection, &winning
<br />pools, golf courses and several other enterprises.
<br />
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