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2013 CAFR
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Annual Comprehensive Financial Report
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2013
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2013 CAFR
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Business -Type Activities — The following graph illustrate the City's business -type activities: <br />Revenues By Source — Business -Type Activities <br />/ArOt adn <br />C§'rub §CT ems❑ <br />h'6. 4a <br />Aur <br />I' o■CAj GimET <br />�? ks'❑ <br />1Mbolln6mcz <br />Auf <br />I' o■CAj Ci.ET <br />[Bog §�Cs�E <br />The business -type activities, which represent the Utility Funds, all received revenues in excess of expenses. <br />Charges for services are the main source of revenue (95.45%) for all Utility Funds. <br />Governmental Funds — At the end of the fiscal year, the City's Governmental Funds reported combined ending <br />fund balances of $37,285,485, an increase of $2,501,910 in comparison with the prior year. The increase was <br />mostly attributable to the Tax Increment Special Revenue Fund which recognized tax increment revenues in <br />excess of current year expenditures. <br />General Fund — The General Fund operating results can be summarized as follows: <br />Revenue <br />Over (Under) % Over <br />Original Budget Final Budget Actual Final Budget (Under) Budget <br />$ 9,072,079 $ 9,026,405 $ 9,030,710 $ 4,305 0.05% <br />Expenditures 10,293,837 8,971,121 8,964,460 (6,661) -0.07% <br />Excess (deficiency) of revenue <br />over expenditures (1,221,758) <br />Other financing sources (uses) 1,221,758 <br />55,284 <br />(55,284) <br />Net change in fund balances $ $ <br />Fund balances <br />Beginning of year <br />66,250 10,966 <br />(20,139) 34,145 <br />46,111 $ 46,111 <br />6,725,283 <br />End of year $ 6,771,394 <br />The actual operating results ended close to the amount projected in the final budget. The change in budget from <br />the original to the final can be attributed to decisions made by city council throughout the year. <br />33 <br />
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