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CITY OF ST. ANTHONY, MINNESOTA <br />CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS Table 4 <br />Last Ten Fiscal Years Page 2 of 2 <br />(Modified Accrual Basis of Accounting) <br />Fiscal Year <br />2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 <br />Other financing sources (uses): <br />Bonds issued <br />$1,695,000 <br />$8,165,000 <br />$6,690,000 <br />$1,910,000 <br />$3,965,000 <br />$1,375,000 <br />$1,940,000 <br />$2,195,000 <br />$1,775,000 <br />$2,070,000 <br />Refunding bonds issued <br />2,855,000 <br />3,225,000 <br />7,300,000 <br />4,970,000 <br />Redemption of refunded bonds <br />(1,210,000) <br />(1,030,000) <br />- <br />- <br />Payment to refunded bond escrow agent <br />- <br />- <br />(4,015,373) <br />- <br />Premium on debt issued <br />30,669 <br />- <br />8,749 <br />140,492 <br />402 <br />105,598 <br />190;221 <br />42,080 <br />158,044 <br />Discount on debt issued <br />- <br />(3,069) <br />(213) <br />- <br />- <br />- <br />- <br />- <br />- <br />- <br />Sale of capital assets <br />12,852 <br />18,855 <br />8,744 <br />14,705 <br />12,056 <br />15,347 <br />9,982 <br />10,962 <br />25,244 <br />13,390 <br />Transfers in <br />467,022 <br />1,775,848 <br />4,275,129 <br />1,832,828 <br />1,307,574 <br />3,634,584 <br />1,603,430 <br />1,626,372 <br />2,021,913 <br />1,908,166 <br />Transfers out <br />(118,772) <br />(1,290,848) <br />(3,827,825) <br />(1,207,828) <br />(829,574) <br />(3,156,584) <br />(1,008,230) <br />(1,016,372) <br />(1,482,913) <br />(1,514,667) <br />Total other financing <br />sources(uses) <br />2,056,102 <br />8,696,455 <br />7,145,835 <br />2,558;454 <br />6,240,548 <br />1,868,749 <br />4,845,780 <br />6,290,810 <br />2,381,324 <br />7,604,933 <br />Net change in fund balance <br />($447,616) <br />$493,689 <br />($1,782,325) <br />($320,989) <br />$1,854,376 <br />($1,824,631) <br />$1,851,615 <br />$2,488,931 <br />($901,324) <br />($456,743) <br />Debt service as a percentage of <br />noncapital expenditures <br />28.7% <br />40.0% <br />27.4% <br />38.1% <br />33.7% <br />46.1% <br />40.4% <br />44.6% <br />43.6% <br />54.2% <br />Debt service as percentage of total expenditures <br />21.2% <br />34.4% <br />19.0% <br />27.6% <br />22.3% <br />37.8% <br />33.5% <br />36.9% <br />37.9% <br />44.8% <br />Comparable GASB Statement 34 information is available for years beginning in 2005; the City has chosen to provide <br />information for that year forward. Ultimately, this table will contain information for ten years. <br />"'In 2011 the Water Filtration and Purification fund was reclassified to the Water and Sewer Proprietary Fund. <br />(2) In 2013, services to other cities were reclassified to public safety expense. <br />135 <br />