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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 />2011 (1) 2012 2013 (2) 2014 <br />Revenues: <br />General property taxes $4,877,268 $5,416,328 $5,657,416 $6,053,119 <br />Tax increment collections 1,708,873 1,364,881 1,398,000 1,117,824 <br />Licenses, fees and permits 195,563 290,985 342,390 351,102 <br />Intergovernmental 861,744 1,530,983 792,477 1,464,479 <br />Special assessments 517,678 427,467 587,191 491,988 <br />Charges for services 1,573,975 1,736,274 1,932,268 1,787,611 <br />Cable franchise fees 96,608 101,403 104,089 109,009 <br />Fines and forfeits 117,835 130,560 129,363 126,584 <br />Investment income 6,792 55,201 24,197 189,216 <br />Contributions and donations 610 2,778 16,134 45,640 <br />Miscellaneous 148,500 194,052 375,719 104,113 <br /> Total revenues 10,105,446 11,250,912 11,359,244 11,840,685 <br />Expenditures: <br /> Current: <br /> General government 883,478 1,059,361 836,190 926,501 <br /> Public safety 2,700,328 2,671,890 4,174,754 4,357,563 <br /> Public works 684,761 818,851 1,042,876 1,001,378 <br /> Parks and recreation 366,153 344,702 420,826 463,057 <br /> Services to other cities 1,039,009 1,039,504 - - <br /> Nondepartmental 22,283 160,513 56,117 59,265 <br /> Housing and redevelopment 227,921 240,097 150,070 143,863 <br /> Capital outlay 277,224 346,644 284,392 <br /> Debt service: <br /> Principal retirement 3,120,000 4,255,000 4,245,000 7,785,000 <br /> Interest 1,271,549 1,299,266 1,308,344 1,139,216 <br /> Paying agent fees 11,582 18,811 16,387 7,853 <br /> Professional service 30,109 3,480 6,682 17,104 <br /> Issuance costs 67,278 132,217 66,035 185,800 <br />Construction/acquisition costs 1,953,923 2,253,448 1,618,986 2,959,264 <br />Developer incentives 444,013 409,007 415,233 431,875 <br /> Total expenditures 13,099,611 15,052,791 14,641,892 19,902,361 <br />Revenues over (under) expenditures (2,994,165)(3,801,879)(3,282,648)(8,061,676) <br />Other financing sources (uses): <br /> Bonds issued 1,940,000 2,195,000 1,775,000 2,070,000 <br /> Refunding bonds issued 3,225,000 7,300,000 - 4,970,000 <br /> Redemption of refunded bonds (1,030,000) - - - <br /> Payment to refunded bond escrow agent - (4,015,373) - - <br /> Premium on debt issued 105,598 190,221 42,080 158,044 <br /> Sale of capital assets 9,982 10,962 25,244 13,390 <br /> Transfers in 1,603,430 1,626,372 2,021,913 1,908,166 <br /> Transfers out (1,008,230)(1,016,372)(1,482,913)(1,514,667) <br />Total other financing <br />sources(uses)4,845,780 6,290,810 2,381,324 7,604,933 <br />Net change in fund balance $1,851,615 $2,488,931 ($901,324)($456,743) <br />Debt service as a percentage of <br />noncapital expenditures 40.4%44.6%43.6%54.2% <br />Debt service as percentage of total expenditures <br />33.5%36.9%37.9%44.8% <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 />152