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CITY OF ST. ANTHONY, MINNESOTA <br />CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS <br />Last Ten Fiscal Years <br />(Modified Accrual Basis of Accounting) <br />2006 2007 2008 2009 2010 <br />Revenues: <br />General property taxes $3,649,764 $3,957,749 $4,097,493 $4,407,221 $4,787,076 <br />Tax increment collections 851,309 1,469,532 1,682,549 1,903,840 1,911,678 <br />Licenses, fees and permits 244,170 213,842 247,878 358,381 224,096 <br />Intergovernmental 954,911 706,080 2,039,592 1,430,366 1,239,053 <br />Special assessments 589,812 441,327 385,197 506,262 398,895 <br />Charges for services 1,113,298 1,403,419 1,451,925 1,519,427 1,528,210 <br />Cable franchise fees 70,737 85,162 92,606 92,309 92,786 <br />Fines and forfeits 135,960 164,788 139,421 122,870 128,165 <br />Investment income 507,615 689,428 400,038 184,053 224,598 <br />Contributions and donations 6,300 37,100 3,950 3,450 2,834 <br />Miscellaneous 511,851 404,611 186,449 53,354 708,181 <br /> Total revenues 8,635,727 9,573,038 10,727,098 10,581,533 11,245,572 <br />Expenditures: <br /> Current: <br /> General government 952,291 945,295 1,076,699 1,017,405 1,170,630 <br /> Public safety 2,255,783 2,165,891 2,446,434 2,654,708 2,615,752 <br /> Public works 759,254 809,751 679,269 761,530 726,064 <br /> Parks and recreation 783,791 428,341 394,673 401,787 388,808 <br /> Services to other cities 649,625 911,419 940,807 1,026,842 1,016,479 <br /> Nondepartmental 1,501 48,735 23,387 6,798 6,940 <br /> Housing and redevelopment 439,422 173,098 212,583 191,608 183,513 <br /> Capital outlay: <br /> General government 6,389 125 - - - <br /> Public safety 229,174 12,993 - - 67,850 <br /> Public works 21,056 316,264 318,668 271,459 212,029 <br /> Parks and recreation 19,712 - - - - <br /> Debt service: <br /> Principal retirement 4,765,000 2,195,000 2,305,000 1,970,000 4,255,000 <br /> Interest 1,022,069 1,313,578 1,450,248 1,369,280 1,392,608 <br /> Paying agent fees 9,373 11,501 10,601 9,519 8,763 <br /> Professional service 9,140 1,901 5,080 5,077 3,117 <br /> Issuance costs - 208,545 - 49,420 - <br />Construction/acquisition costs 2,108,395 5,366,376 3,419,607 4,789,180 2,420,767 <br />Developer incentives 2,769,938 3,592,385 323,485 443,092 470,632 <br />District decertified - repayment <br />of tax increments 36,580 - - - - <br /> Total expenditures 16,838,493 18,501,198 13,606,541 14,967,705 14,938,952 <br />Revenues over (under) expenditures (8,202,766) (8,928,160) (2,879,443) (4,386,172) (3,693,380) <br />Other financing sources (uses): <br /> Bonds issued 8,165,000 6,690,000 1,910,000 3,965,000 1,375,000 <br /> Refunding bonds issued - - - 2,855,000 - <br /> Redemption of refunded bonds - - - (1,210,000) - <br /> Payment to refunded bond escrow agent - - - - - <br /> Premium on debt issued 30,669 - 8,749 140,492 402 <br /> Discount on debt issued (3,069) (213) - - - <br /> Sale of capital assets 18,855 8,744 14,705 12,056 15,347 <br /> Transfers in 1,775,848 4,275,129 1,832,828 1,307,574 3,634,584 <br /> Transfers out (1,290,848) (3,827,825) (1,207,828) (829,574) (3,156,584) <br />Total other financing <br />sources(uses) 8,696,455 7,145,835 2,558,454 6,240,548 1,868,749 <br />Net change in fund balance $493,689 ($1,782,325) ($320,989) $1,854,376 ($1,824,631) <br />Debt service as a percentage of <br />noncapital expenditures 40.0% 27.4% 38.1% 33.7% 46.1% <br />Debt service as percentage of total expenditures <br />34.4% 19.0% 27.6% 22.3% 37.8% <br />(1) 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 />Fiscal Year <br />156