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GOVERNMENT -WIDE FINANCIAL ANALYSIS (CONTINUED)
<br />At the end of the current fiscal year, the City is able to report positive balances in all three categories of net
<br />position, both for the government as a whole, as well as for its separate governmental and business -type
<br />activities.
<br />Increases in the City's proportionate share of state-wide pension obligations contributed to the changes in
<br />amounts presented as deferred outflows, noncurrent liabilities, and deferred inflows in the previous table.
<br />The following is a summary of the City's changes in net position:
<br />Changes m Net Position
<br />Governmental Busmess-Type
<br />Activities Activities
<br />Total
<br />2016 2015 2016 2015 2016 2015
<br />Revenues
<br />Program revenues
<br />Charges for services $ 1,901,596 $ 2,640,202 $ 4,950,585 $ 4,706,138 $ 6,852,181 $ 7,346,340
<br />Operating grants and contnbutions 508,694 9.999.527 67,100 39,423 575,794 10,035 950
<br />Capital grants and contnbutions 3,809 965 3,124,565 1,799,057 1,185,135 5,609,022 4,309,700
<br />General revenues
<br />Property taxes 10,674,696 10,064,621 - - 10,674,696 10,064,621
<br />General grants and contnbutions 3,905 4,204 - - 3,905 4,204
<br />Investment earnings 280,597 422,405 325,628 385,490 606,225 807,895
<br />Gain on sale of capital assets 8,914 8,914
<br />Total revenues 17,179,453 26,264,438 7,142,370 6,316,186 24,321,823 32,580,624
<br />Expenses
<br />General government 4,528 920 4,075,505 - - 4,528 920 4,075,505
<br />Public safety 5,875 567 4,349,763 - - 5,875 567 4,349,763
<br />Highways and streets 3,826,143 3,197,571 - - 3,826,143 3,197,571
<br />Culture and recreahon 1,931,537 1,867,274 - - 1,931,537 1,867,274
<br />Interest and fiscal charges 890,305 953,37o 590,305 953,379
<br />Water utility - - 1,489,070 1,278,204 1,489,070 1,278,204
<br />Sewer utility - - 4438441 1,291,509 4438,141 1,291,509
<br />Street light utility - - 176,732 178,666 176,732 178,666
<br />Recychng utility - - 359,418 320,901 359,418 320,901
<br />Storm water utility - - 742,043 557,267 742,043 557,267
<br />Total expenses 17,052,472 14,473,492 4,205,404 3,626,547 21,257,876 18,100,039
<br />Changes m net position before transfers
<br />Transfers
<br />Changes m net position
<br />Net position - beginning, as previously reported
<br />Pnor penod adjustment
<br />Net position - beginning, restated
<br />Net position - ending
<br />126,981 11,790,946 ' 936,966 2,689,639
<br />14,445 124,000 (214,445) (124,000)
<br />341,426 11,914,946
<br />72, 939, 801 61,024,855
<br />2,722,521 2,565,639
<br />83,546,821 80,981,1 S'-
<br />1,045,874 1,643,793
<br />73,985,675 61,024,855
<br />85,190,614 80,981,182
<br />3,063 947 14,480,585
<br />3,063 947 14,480,585
<br />156,486,622
<br />2,689,667
<br />142,006,037
<br />159,176,289 142,006,037
<br />$ 74,327,101 $ 72,939,801 $ 87,011,115 $ 83,546,821 $ 162,240,236 $ 156,486,6"
<br />Governmental Activities - Governmental activities account for $341,426 of the increase in the City's net
<br />position net of the prior period adjustment as previously noted. The public safety function experienced a
<br />$1,525,804 increase or 35% due to an increase in the reporting of pension expense related to the Public
<br />Employees Police and Fire Fund (PEPFF). Highways and streets increased $628,572 due to the related non -
<br />capitalized street improvements to Jarvis Street.
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