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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 />2009 2010 2011 (1) 2012 <br />Revenues: <br />General property taxes $4,407,221 $4,787,076 $4,877,268 $5,416,328 <br />Tax increment collections 1,903,840 1,911,678 1,708,873 1,364,881 <br />Licenses, fees and permits 358,381 224,096 195,563 290,985 <br />Intergovernmental 1,430,366 1,239,053 861,744 1,530,983 <br />Special assessments 506,262 398,895 517,678 427,467 <br />Charges for services 1,519,427 1,528,210 1,573,975 1,736,274 <br />Cable franchise fees 92,309 92,786 96,608 101,403 <br />Fines and forfeits 122,870 128,165 117,835 130,560 <br />Investment income 184,053 224,598 6,792 55,201 <br />Contributions and donations 3,450 2,834 610 2,778 <br />Miscellaneous 53,354 708,181 148,500 194,052 <br /> Total revenues 10,581,533 11,245,572 10,105,446 11,250,912 <br />Expenditures: <br /> Current: <br /> General government 1,017,405 1,170,630 883,478 1,059,361 <br /> Public safety 2,654,708 2,615,752 2,700,328 2,671,890 <br /> Public works 761,530 726,064 684,761 818,851 <br /> Parks and recreation 401,787 388,808 366,153 344,702 <br /> Services to other cities 1,026,842 1,016,479 1,039,009 1,039,504 <br /> Nondepartmental 6,798 6,940 22,283 160,513 <br /> Housing and redevelopment 191,608 183,513 227,921 240,097 <br /> Capital outlay: <br /> General government - - 12,661 46,588 <br /> Public safety - 67,850 152,405 130,000 <br /> Public works 271,459 212,029 112,158 170,056 <br /> Parks and recreation - - - - <br /> Debt service: <br /> Principal retirement 1,970,000 4,255,000 3,120,000 4,255,000 <br /> Interest 1,369,280 1,392,608 1,271,549 1,299,266 <br /> Paying agent fees 9,519 8,763 11,582 18,811 <br /> Professional service 5,077 3,117 30,109 3,480 <br /> Issuance costs 49,420 - 67,278 132,217 <br />Construction/acquisition costs 4,789,180 2,420,767 1,953,923 2,253,448 <br />Developer incentives 443,092 470,632 444,013 409,007 <br /> Total expenditures 14,967,705 14,938,952 13,099,611 15,052,791 <br />Revenues over (under) expenditures (4,386,172)(3,693,380)(2,994,165)(3,801,879) <br />Other financing sources (uses): <br /> Bonds issued 3,965,000 1,375,000 1,940,000 2,195,000 <br /> Refunding bonds issued 2,855,000 - 3,225,000 7,300,000 <br /> Redemption of refunded bonds (1,210,000) - (1,030,000) - <br /> Payment to refunded bond escrow agent - - - (4,015,373) <br /> Premium on debt issued 140,492 402 105,598 190,221 <br /> Sale of capital assets 12,056 15,347 9,982 10,962 <br /> Transfers in 1,307,574 3,634,584 1,603,430 1,626,372 <br /> Transfers out (829,574)(3,156,584)(1,008,230)(1,016,372) <br />Total other financing <br />sources(uses)6,240,548 1,868,749 4,845,780 6,290,810 <br />Net change in fund balance $1,854,376 ($1,824,631)$1,851,615 $2,488,931 <br />Debt service as a percentage of <br />noncapital expenditures 33.7%46.1%40.4%44.6% <br />Debt service as percentage of total expenditures <br />22.3%37.8%33.5%36.9% <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 />160