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CITY OF HUGO, MINNESOTA <br />CHANGES IN NET POSITION <br />LAST TEN FISCAL YEARS <br />(Accrual Basis of Accounting) <br />Net(Expense)Revenue <br />Governmental Activities <br />Business -type activities <br />Total primary government net revenue <br />General Revenues and Other Changes <br />In Net Position <br />Governmental activities: <br />General property taxes <br />Grants and contributions not restricted <br />to specific programs <br />Interest income <br />Net increase (decrease) in the fair <br />value of investments <br />Miscellaneous <br />Transfers <br />Total governmental activities <br />Business -type activities: <br />General property taxes <br />Grants and contributions not restricted <br />to specific programs <br />Interest income <br />Net increase (decrease) in the fair <br />value of investments <br />Miscellaneous <br />Transfers <br />Total business -type activities <br />Total primary government <br />Change in Net Position <br />Fiscal Year <br />2015 2014 2013 <br />$ (3,048,257) $ (2,712,674) $ (5,023,171) <br />1,320,709 1,225,776 522,835 <br />$ (1,727,548) $ (1,486,898) $ (4,500,336) <br />$ 5,930,619 $ 5,169,220 $ 4,957,502 <br />12,987 <br />8,351 <br />7,692 <br />63,745 <br />97,122 <br />123,271 <br />14,946 <br />165,934 <br />(249,734) <br />10,600 <br />21,566 <br />9,657 <br />107,839 <br />108,279 <br />104,097 <br />6,140,736 <br />5,570,472 <br />4,952,485 <br />74,066 98,298 129,708 <br />17,670 194,271 (286,689) <br />225,393 139,692 107,704 <br />(107,839) (108,279) (104,097) <br />209,290 323,982 (153,374) <br />$ 6,350,026 $ 5,894,454 $ 4,799,111 <br />Governmental activities $ 3,092,479 $ 2,857,798 $ (70,686) <br />Business -type activities 1,529,999 1,549,758 369,461 <br />Total primary government $ 4,622,478 $ 4,407,556 $ 298,775 <br />Note: The City adopted GASB Statement No 65 in 2013. Amounts in this schedule prior to 2012 have <br />not been restated for GASB Statement No. 65. <br />,YA <br />