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2011 CAFR
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7/30/2015 10:07:36 AM
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CAFR 2011
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Business -type activities. Business -type activities decreased net assets by $453,337. The key <br />factor for the decrease was that charges for sewer are not sufficient to cover depreciation. Rate <br />increases for all utility services were made for 2012 billings. <br />Revenues by Source - <br />Business -Type Activities <br />Miscellaneous <br />1% <br />Charges for <br />services 99% <br />Financial Analysis of the City's Funds <br />As noted earlier, the City of St. Anthony uses fund accounting to ensure and demonstrate <br />compliance with finance -related legal requirements. <br />Governmental funds. The focus of the City of St. Anthony, Minnesota's governmental funds is <br />to provide information on near-term inflows, outflows, and balances of spendable resources. <br />Such information is useful in assessing the City of St. Anthony, Minnesota's financing <br />requirements. <br />As of the end of the current fiscal year, the City of St. Anthony, Minnesota's governmental funds <br />reported combined ending fund balances of $8,305,131, an increase of $1,851,615 in comparison <br />with the prior year restated amounts. <br />The ending fund balance by GASB 54 designation is as follows: <br />Nonspendable <br />$55,403 <br />Restricted <br />6,868,120 <br />Committed <br />210,953 <br />Assigned <br />763,667 <br />Unassigned <br />406,988 <br />Total <br />$8,305,131 <br />19 <br />L <br />
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