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CITY OF ST. ANTHONY, MINNESOTA <br />CHANGES IN NET POSITION <br />Last Ten Fiscal Years <br />(Accrual Basis of Accounting) <br />2010 2011 (1)2012 <br />Net (expense) revenue: <br />Governmental activities ($6,009,477) ($6,051,940) ($5,940,229) <br />Business-type activities 258,443 85,228 298,870 <br />Total primary government <br />net (expense) revenue (5,751,034) (5,966,712) (5,641,359) <br />General revenues and other changes in net position: <br />Governmental activities: <br />Taxes: <br />Property taxes $4,750,440 $4,872,840 $5,408,188 <br />Tax increment collections 1,807,388 1,746,766 1,335,674 <br />Grants and contributions 22,827 24,673 10,639 <br />Unrestricted investment earnings 224,693 6,803 55,206 <br />Other 61,866 148,500 208,525 <br />Gain on sale of capital assets - - 46,195 <br />Transfers 478,000 595,200 610,000 <br />Total governmental activities 7,345,214 7,394,782 7,674,427 <br />Business-type activities: <br />Unrestricted investment earnings (336) 52,659 122,833 <br />Other 3,454 3,976 17,569 <br />Transfers (478,000) (595,200) (610,000) <br />Total business-type activities (474,882) (538,565) (469,598) <br />Total primary government $6,870,332 $6,856,217 $7,204,829 <br />Change in net position: <br />Governmental activities $1,335,737 $1,342,842 $1,734,198 <br />Business-type activities (216,439) (453,337) (170,728) <br />Total primary government $1,119,298 $889,505 $1,563,470 <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 />Note: GASB 65 was implemented in 2013. Governmental activity expenses were restated for 2012 <br /> to reflect the expensing of bond issuance costs in the year of issuance. Expenses for years prior to 2012 were not restated. <br />Note: GASB 68 was implemented for 2015. Expenses for years prior to 2015 were not restated. <br />Note: The City closed the Stormwater Improvement Capital Project Fund during 2015 and transferred the majority <br /> of the net position to the Stormwater Utility Fund. <br />Note: The City closed the Water Filtration and Purification Fund during 2016 and transferred the majority of the net position <br /> to governmental activities. <br />Fiscal Year <br />150