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CITY OF MOUNDS VIEW <br />Changes in Fund Balances of Governmental Funds <br />Last Ten Fiscal Years <br />(Modified Accrual Basis of Accounting) <br />Revenues <br />Taxes <br />Special assessments <br />Licenses and permits <br />Intergovernmental <br />Charges for services <br />Fines and forfeits <br />Investment earnings (charges) <br />Miscellaneous <br />Total revenues <br />Expenditures <br />General government <br />Public safety <br />Streets and highways <br />Sanitation <br />Culture and recreation <br />Economic development <br />Capital outlay <br />Debt service <br />Principal <br />Interest and fiscal charges <br />Total expenditures <br />Excess (deficiency) of revenues <br />over expenditures <br />Other financing sources (uses) <br />Fiscal Year <br />2014 2015 2016 2017 <br />$ 7,197,519 <br />$ 6,805,517 <br />$ 6,676,733 <br />$ 7,007,896 <br />54,396 <br />67,085 <br />41,923 <br />27,670 <br />246,970 <br />204,844 <br />184,499 <br />310,965 <br />1,315,314 <br />1,416,279 <br />1,624,550 <br />1,512,865 <br />264,865 <br />281,039 <br />298,003 <br />309,373 <br />69,101 <br />50,179 <br />35,683 <br />43,837 <br />1,025,931 <br />212,392 <br />171,852 <br />208,491 <br />622,087 <br />346,562 <br />348,177 <br />383,946 <br />10,796,183 <br />9,383,897 <br />9,381,420 <br />9,805,043 <br />937,782 <br />989,052 <br />1,007,715 <br />1,091,571 <br />2,849,814 <br />3,098,543 <br />3,136,469 <br />3,235,510 <br />694,781 <br />576,629 <br />604,294 <br />873,006 <br />26,033 <br />24,868 <br />27,563 <br />19,196 <br />987,599 <br />1,012,160 <br />1,077,863 <br />926,124 <br />1,888,217 <br />1,879,212 <br />1,906,076 <br />2,059,441 <br />3,343,582 <br />5,279,794 <br />4,742,796 <br />7,740,035 <br />280,636 <br />383,864 <br />180,658 <br />143,296 <br />122,504 <br />60,576 <br />43,733 <br />106,489 <br />11,130,948 <br />13,304,698 <br />12,727,167 <br />16,194,668 <br />(334,765) <br />(3,920,801) <br />(3,345,747) <br />(6,389,625) <br />Transfers in <br />1,809,766 <br />1,008,313 <br />1,202,981 <br />1,006,678 <br />Transfers out <br />(1,420,781) <br />(812,783) <br />(905,456) <br />(901,098) <br />Debt issued, net of premium/discount <br />- <br />781,756 <br />- <br />6,286,630 <br />Total other financing sources (uses) <br />388,985 <br />977,286 <br />297,525 <br />6,392,210 <br />Net change in fund balances <br />$ 54,220 <br />$ (2,943,515) <br />$ (3,048,222) <br />$ 2,585 <br />Debt service as a percentage of noncapital <br />expenditures <br />5.2% <br />5.5% <br />2.8% <br />3.0% <br />-94- <br />