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Total fund balance for the General Fund consisted of the following reservations and designations: <br />Fund balance <br />Reserved for prepaid items <br />Unreserved <br />Designated for compensated absences <br />Designated for working capital <br />Undesignated <br />1998 .1997 <br />$ 3,533 $ 22,576 <br />195,313 182,291 <br />1,807,470 1,610,135 <br />784,839 326,542 <br />$ 2,791,155 $ 2,141,544 <br />The following table presents a comparative analysis of General Fund Revenues and Other Financing Sources <br />for 1998 and 1997, respectively: <br />Property taxes <br />Licenses and permits <br />Intergovernmental revenue <br />Charges for services <br />Fines and penalties <br />Other revenue <br />Interest earned on investments <br />Miscellaneous <br />Proceeds from sale of fixed assets <br />Transfers from other funds <br />Total revenue and <br />other financing sources <br />1.998 1997 <br />Amount Percent Amount Percent <br /> of Total of Total <br /> <br />$ 2,254,944 44.6 % $ 2,044,749 48.3 <br />404,718 8.0 385,481 9.1 <br />1,088,576 21.6 1,093,109 25.8 <br />280,858 5.6 299,418 7.1 <br />47,987 0.9 47,358 1.1 <br />167,193 3.3 <br />8,350 0.2 <br />6,983 0.1 <br />792,354 15.7 <br />164,374 3.9 <br />7,944 0.2 <br />188,557 4.5 <br />$ 5,051,963 100.0 % $ 4,230,990 100.0 <br />Current tax collections for 1998, for general and debt service levies, are 99.4% of the tax levy, compared to <br />99.01 % in 1997. The ratio of total collections (current, delinquent and tax forfeit sales) exclusive of tax <br />increments, to the current tax levy was 98.5%, a decrease of 0.3%, compared to 1997. <br />The distribution of the tax levy, by purpose expressed as tax capacity rates for the years payable 1994 to <br />1998, are as follows: <br />General Fund Debt Service Funds Total City Share <br />Year Tax Capacity Rate Tax Capaci , Rate Tax Capacity Rate <br />1998 21.526 0.004 21.530 <br />1997 20.347 0.107 20.454 <br />1996 20.254 0.113 20.367 <br />1995 19.175 0.243 19.418 <br />1994 18.352 0.332 18.684 <br />-xii- <br />