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<br /> <br />Governmental Activities. Governmental activities increased the City’s net position by <br />$105,988 compared to prior year increase of $248,923. The key elements of this change are that <br />current year's governmental net activities costs increased by $58,457 and the current year's <br />general revenues and transfers decreased $84,478, which yields a decreased change in net <br />position of $142,935. <br /> <br /> <br /> <br />Additionally, increases in Governmental Activities expenses, for the most part, closely paralleled <br />the combining factors of inflation and growth in the demand for services. <br /> <br /> <br />21