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GOVERNMENT -WIDE FINANCIAL ANALYSIS (CONTINUED) At the end of the current fiscal year, the City is able to report positive balances in all three categories of net position, both for the government as a whole, as well as for its separate governmental and business -type activities. Changes in the City's proportionate share of state-wide pension obligations contributed to the differences in amounts presented as deferred outflows, noncurrent liabilities, and deferred inflows in the previous table. The City also issued debt in the prior year to finance a portion of the construction of a new public works facility, which changed assets from current and other assets, to capital assets, net of depreciation. The following is a summary of the City's changes in net position: Changes in Net Position Govermnental Business -Type Activities Activities Total 2021 2020 2021 2020 2021 2020 Revenues Program revenues Charges for services $ 3.022.077 $ 2.142.064 $ 6.723.121 $ 5.957.197 $ 9.745.198 $ 8.099.261 Operating grants and contnbutions 774.960 603.389 73.524 57.865 848.484 661.254 Capital grants and contributions 5.637.619 4.930.496 3.756.359 1.683.338 9.393.978 6.613.834 General revenues Property taxes 14.761.012 13.744.948 - - 14.761.012 13.744.948 Franchise fees 2.071.476 423.045 - - 2.071.476 423.045 General grants and contributions 2.963 2.053.933 - 2.963 2.053.933 Investment eanungs (charges) (164.122) 1.035.274 (220.914) 1391.802 (385.036) 2.427.076 Gain on sale of capital assets 22.325 2.372 - 22.325 2.372 Total revenues 26.128.310 24.935.521 10332.090 9.090_202 36.460.400 34.025.723 Expenses General govermnent 4.568.229 5.640.679 - - 4.568.229 5.640.679 Public safety 6363.724 6.468.397 - - 6363.724 6.468.397 Highways and streets 4.686.416 4.028.294 - - 4.686.416 4.028.294 Culture and recreation 1.834.153 1.917.228 - - 1.834.153 1.917.228 Economic development 2.140_267 481.858 - - 2.140.267 481.858 Interest and fiscal charges 883.504 839.444 883.504 839.444 Water utility 1.772.358 1.657.356 1.772.358 1.657.356 Sewer utility - - 1.742.380 1.723.238 1.742.380 1.723.238 Street light utility - - 178.576 169.463 178.576 169.463 Recycling utility - - 507.067 366.764 507.067 366.764 Stonn water utility 715.349 777.252 715.349 777.252 Total expenses 20.476_293 19.375.900 4.915.730 4.694.073 25.392.023 24.069.973 Changes in net position before transfers Transfers 5.652.017 5.559.621 85.147 6.229.699 5.416.360 4396.129 (85.147) (6.229.699) 11.068.377 9.955.750 Changes In net position 5.737.164 11.789320 5.331.213 (1.833.570) 11.068.377 9.955.750 Net position - beginning 94.213.435 82.424.115 100.735.434 102.569.004 194.948.869 184.993.119 Net position - ending $ 99.950.599 $ 94.2 13.435 $ 106.066.647 $ 100.735.434 $ 206.017.246 $ 194.948.869 Governmental Activities - Governmental activities account for a $5,737,164 increase in the City's net position. Charges for services increased by $880,013 to reflect the increase in park dedication fees collected. 30