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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 />2013 (1) 2014 2015 2016 <br />Revenues: <br />General property taxes $5,657,416 $6,053,119 $5,897,070 $6,161,036 <br />Tax increment collections 1,398,000 1,117,824 1,106,582 1,476,275 <br />Licenses, fees and permits 342,390 351,102 296,465 304,079 <br />Intergovernmental 792,477 1,464,479 1,644,481 2,283,016 <br />Special assessments 587,191 491,988 621,931 570,549 <br />Charges for services 1,932,268 1,787,611 1,879,520 1,701,246 <br />Cable franchise fees 104,089 109,009 108,104 113,672 <br />Fines and forfeits 129,363 126,584 130,823 93,529 <br />Investment income 24,197 189,216 145,447 252,830 <br />Contributions and donations 16,134 45,640 15,903 4,120 <br />Miscellaneous 375,719 104,113 172,913 11,637,694 <br /> Total revenues 11,359,244 11,840,685 12,019,239 24,598,046 <br />Expenditures: <br /> Current: <br /> General government 836,190 926,501 948,089 1,066,236 <br /> Public safety 4,174,754 4,357,563 4,352,048 5,164,270 <br /> Public works 1,042,876 1,001,378 1,043,791 1,051,747 <br /> Parks and recreation 420,826 463,057 446,684 409,979 <br /> Services to other cities - - - - <br /> Nondepartmental 56,117 59,265 40,139 38,421 <br /> Housing and redevelopment 150,070 143,863 119,294 156,312 <br /> Capital outlay 284,392 386,652 398,844 <br /> Debt service: <br /> Principal retirement 4,245,000 7,785,000 3,750,000 2,620,000 <br /> Interest 1,308,344 1,139,216 1,020,262 820,607 <br /> Paying agent fees 16,387 7,853 10,386 14,793 <br /> Professional service 6,682 17,104 16,971 16,339 <br /> Issuance costs 66,035 185,800 142,682 80,294 <br />Construction/acquisition costs 1,618,986 2,959,264 3,750,269 4,867,870 <br />Developer incentives 415,233 431,875 475,886 627,639 <br /> Total expenditures 14,641,892 19,902,361 16,503,153 17,333,351 <br />Revenues over (under) expenditures (3,282,648) (8,061,676) (4,483,914) 7,264,695 <br />Other financing sources (uses): <br /> Bonds issued 1,775,000 2,070,000 2,580,000 2,900,000 <br /> Refunding bonds issued - 4,970,000 4,310,000 - <br /> Redemption of refunded bonds - - - - <br /> Payment to refunded bond escrow agent - - (4,332,935) - <br /> Premium on debt issued 42,080 158,044 188,693 69,485 <br /> Sale of capital assets 25,244 13,390 25,860 15,186 <br /> Transfers in 2,021,913 1,908,166 2,069,259 4,003,953 <br /> Transfers out (1,482,913) (1,514,667) (1,900,647) (959,368) <br />Total other financing <br />sources(uses) 2,381,324 7,604,933 2,940,230 6,029,256 <br />Net change in fund balance ($901,324) ($456,743) ($1,543,684) $13,293,951 <br />Debt service as a percentage of <br />noncapital expenditures 43.6% 54.2% 36.5% 25.7% <br />Debt service as percentage of total expenditures <br />37.9% 44.8% 28.9% 19.8% <br />(1) In 2013, services to other cities were reclassified to public safety expense. <br />Fiscal Year <br />148