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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 />2010 2011 (1) 2012 2013 (2) <br />Revenues: <br />General property taxes $4,787,076 $4,877,268 $5,416,328 $5,657,416 <br />Tax increment collections 1,911,678 1,708,873 1,364,881 1,398,000 <br />Licenses, fees and permits 224,096 195,563 290,985 342,390 <br />Intergovernmental 1,239,053 861,744 1,530,983 792,477 <br />Special assessments 398,895 517,678 427,467 587,191 <br />Charges for services 1,528,210 1,573,975 1,736,274 1,932,268 <br />Cable franchise fees 92,786 96,608 101,403 104,089 <br />Fines and forfeits 128,165 117,835 130,560 129,363 <br />Investment income 224,598 6,792 55,201 24,197 <br />Contributions and donations 2,834 610 2,778 16,134 <br />Miscellaneous 708,181 148,500 194,052 375,719 <br /> Total revenues 11,245,572 10,105,446 11,250,912 11,359,244 <br />Expenditures: <br /> Current: <br /> General government 1,170,630 883,478 1,059,361 836,190 <br /> Public safety 2,615,752 2,700,328 2,671,890 4,174,754 <br /> Public works 726,064 684,761 818,851 1,042,876 <br /> Parks and recreation 388,808 366,153 344,702 420,826 <br /> Services to other cities 1,016,479 1,039,009 1,039,504 - <br /> Nondepartmental 6,940 22,283 160,513 56,117 <br /> Housing and redevelopment 183,513 227,921 240,097 150,070 <br /> Capital outlay: <br /> General government - 12,661 46,588 8,157 <br /> Public safety 67,850 152,405 130,000 5,792 <br /> Public works 212,029 112,158 170,056 270,443 <br /> Parks and recreation - - - - <br /> Debt service: <br /> Principal retirement 4,255,000 3,120,000 4,255,000 4,245,000 <br /> Interest 1,392,608 1,271,549 1,299,266 1,308,344 <br /> Paying agent fees 8,763 11,582 18,811 16,387 <br /> Professional service 3,117 30,109 3,480 6,682 <br /> Issuance costs - 67,278 132,217 66,035 <br />Construction/acquisition costs 2,420,767 1,953,923 2,253,448 1,618,986 <br />Developer incentives 470,632 444,013 409,007 415,233 <br /> Total expenditures 14,938,952 13,099,611 15,052,791 14,641,892 <br />Revenues over (under) expenditures (3,693,380)(2,994,165)(3,801,879)(3,282,648) <br />Other financing sources (uses): <br /> Bonds issued 1,375,000 1,940,000 2,195,000 1,775,000 <br /> Refunding bonds issued - 3,225,000 7,300,000 - <br /> Redemption of refunded bonds - (1,030,000) - - <br /> Payment to refunded bond escrow agent - - (4,015,373) - <br /> Premium on debt issued 402 105,598 190,221 42,080 <br /> Sale of capital assets 15,347 9,982 10,962 25,244 <br /> Transfers in 3,634,584 1,603,430 1,626,372 2,021,913 <br /> Transfers out (3,156,584)(1,008,230)(1,016,372)(1,482,913) <br />Total other financing <br />sources(uses)1,868,749 4,845,780 6,290,810 2,381,324 <br />Net change in fund balance ($1,824,631)$1,851,615 $2,488,931 ($901,324) <br />Debt service as a percentage of <br />noncapital expenditures 46.1%40.4%44.6%43.6% <br />Debt service as percentage of total expenditures <br />37.8%33.5%36.9%37.9% <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 />154