FY 2017 - 2018 Audit

The total business type activities cash balance increased from a year ago, increasing from $13,373,423 to $14,128,599. The analysis that follows focuses on the changes in cash basis net position of business type activities. Changes in Cash Basis Net Position of Business Type Activities

For the Year

For the Year

Ended

Ended

Increase (Decrease)

June 30, 2018

June 30, 2017

Receipts:

Program receipts: Charges for services:

Sanitary sewer ................................................. Solid waste ....................................................... Landfill .............................................................. Airport .............................................................. Golf course ...................................................... Operating grants and contributions .................... . Capital grants and contributions ........................ .. General receipts: Bond proceeds .................................................... Use of money and property ................................ . Unrestricted miscellaneous ................................ . Total receipts Disbursements: Sanitary sewer ........................................................ Solid waste ............................................................. Landfill .................................................................... Airport ..................................................................... Golf course ............................................................. Capital projects: Sanitary sewer ..................................................... Landfill ................................................................. Airport .................................................................. Golf Course ......................................................... Total disbursements Change in cash basis net position before transfers Net transfers .............................................................. Change in cash basis net position Cash basis net position - beginning of year .............. .

$ 2,778,415 2,195,833 1,728,040

$ 2,876,124 2,193,866 1,890,127 167,469 391,987 62,153 1,493,201 2,993,136 190,435 174,945 12,433,443

(97,709) 1,967 (162,087) 2,781 (39,462) (2,830) (1,351,649) (2,422,272) 6,876 (32,912) (4,097,297) 635,111 (188,035) 192,877 11,728 (108,656) (3,731,859) 626,981 (5,823) 4,256 (2,563.420) (1,533,877) 531,786 (1,002,091 ) 1,757,267

$

170,250 352,525 59,323 141,552

570,864 197,311 142,033 8,336,146 2,364,434 933,031 845,789 124,071 349,733

1,729,323 1,121,066

652,912 112,343 458,389

631,245 666,901 63,329 4,256

4,363,104 39,920 69,152 8,546,209 3,887,234 (2,129,967) 1,757,267 11,616,156

5,982,789 2,353,357 (1,598,181) 755,176 13,373,423

$ 755176

$14128.599

Cash basis net position - end of year

$13.373423

Individual Major Governmental Fund Analysis

The City's governmental funds showed a combined cash basis fund balance of $18,218,874 at June 30, 2018 which was $1,939,550 more than last year. A summary of the changes is as follows:

Cash Balances June 30, 2018

Cash Balances June 30, 2017

Increase

General ...................................................................... Road use tax .............................................................. Local option sales tax .............................................. .. Debt service ............................................................... Capital projects .......................................................... Total nonmajor governmental funds ........................ ..

$12,445,780 897,097 178,483 476,615 134,301 2,147,048

$ 1,439,873 103,796 167,577 (454) 18,830 209,928

$13,885,653 1,000,893

346,060 476,161 153,131 2,356,976

Total

$18218874

$ 1.939.550

$16.279324

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