1. From the Statement of Revenues, Expenditures, and Changes in Fund Balances for Governmental Funds, identify the names of the the major governmental funds. List the net change in fund balance for each major fund.
2. From the governmental fund statements, take one major fund (other than the General Fund) and prove, using the 10 percent and 5 percent criteria, that the fund is required to be reported as a major fund.
3. From the Statement of Revenues, Expenses, and Changes in Fund Net Position, list the major enterprise funds, if any. For each, list the (a) operating income, (b) income or loss before contributions and transfers, and (c) the change in net position. (second pictures)
County Services Other Governmental Total Governmental Coneral Fundi $ $ 1,018.905 $ $ 36,484 152 21,070,529 408,107 10,767,711 2.456,870 3,481,978 325.05 28,997,482 11,345,082 17,969,566 15,656,726 625,649 17,548 37.503.057 21.070,529 11,175,818 2.456,870 3.481,978 325,305 28,997,482 11,345,082 21,557,013 15,714,840 735,862 8,109,909 168,045 29,107,164 30,000 1,911,038 644,040 284,818 745,452 3,597,447 58,114 110.213 8,092,361 168,045 2,632.404 30,000 1,907,205 355,330 170,780 525,354 26,474,760 4,556 3,833 284,154 114,038 220,098 133,186,964 26,479,316 36,698,022 196,364,302 744,132 REVENUES General property taxes Local option sales tax Hospitality and admission taxes Accommodations tax Tourism development fee Liquor permit foe Licenses and permits Franchise fees Intergovernmental revenue Charges for services Fines and forfeitures Federal government State government County government Promotions Private grants Interest Rental income Other revenues Total revenues EXPENDITURES Current General government Judicial Finance department Planning and development Public safety Parks and recreation Public services General services Tourism and community development Community promotions Debt service Principal payment on bonds Interest on bonds Debt issuance costs Fiscal agent charges Capital outlay Capital outlay Total expenditures Excess deficiency) of revenues over (under) expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers (out) Proceeds from sale of general capital assets Issuance of capital leases Issuance of bonds Insurance recoveries Total other financing sources (uses) Net change in fund balance Beginning fund balances (deficits) Ending fund balances (deficits) 12,598,270 3,179,221 1,965,276 4,423,602 70,873,259 12,364.534 16,069,069 2,611,303 4,247,000 328,597 24,251,594 77,113 1,637,183 12,832 4,597,226 13,342.402 3,179,221 1.965,276 4.500,715 96.762,038 12,377.366 20.666.285 2,611,303 19,424,706 328,597 15,177.706 4,353,406 427,712 6.770,000 2.448,604 44,500 15.938 11.123.406 2.876,316 44,500 15.938 8,141,394 7.456,708 15,597,102 141.582.633 24 251.594 38.980.0-42 204.815.189 (8,395,669) 2.227.722 3.282.920) 19.450,867) 22,367.847 (17,218,097) 133,516 9,250,000 (128,844) 11,991,816 (11.915,982) 34,359.463 (29,262,923) 133,516 9.250,000 4.200.000 272.000 4.200.000 272,000 (128.844) 4.275,834 18,952, 136 14,805, 146 6,409,477 2,098,878 992.914 9,501,269 41,498,009 (3,424 942) 26.490,832 64,561,899 47,905,486 (1,326.064) 27.483.746 $ 74,063,168 Water/Sewer Facilities Fund Business-lype Activities - Enterprise Fuilds Parking Nonmajor Facilities Enterprise Fund Funds Activities Internal Service Funds Total $ 158,320,026 $ 5.873,384 $ $ 16,308,492 18,275 935,740 6,809,124 $ 180,499,902 18.275 935,740 181,453.917 51,970,705 29,786 24,581 52,025,072 158,320,026 16,324,767 42,218,585 12,609,345 29,880.114 6,283,599 40,316,022 2,873,824 202,095 1,172,468 240,251 1.715,684 3,674,001 210.789 5,108,117 48.766.390 13,022.229 36,160,697 6,503,850 43,883.068 46.441 25,830 2,001,231 7,328,534 10,123,175 4,321,997 3.755 119,837 49,519 31,390, 191 1,851,382 46.441 25,830 2,001,231 131,313,475 8,204,300 12,891.961 150,409,736 53,337,008 27,006,551 804 824 3,432 806 31,044,181 (1.311.936) 1,408,940 875,296 Operating revenues Charges for service Intergovernmental revenue Other operating revenue Total operating revenues Operating expenses Personnel services Materials and supplies Other services and charges Heat, light and power Depreciation Repairs and maintenance Claims and premiums Loan bad debt expense Total operating expenses Operating income foss) Nonoperating revenues (expenses) Investment income Rental income Insurance recoveries Other nonoperating revenue Federal grant revenue State grant revenue Gain (loss) from sale of assets Interest expense Bond related costs Amortization of deferred charges Total nonoperating revenues (expenses) Income (loss) before contributions and transfers Capital contributions and transfers Transfers in Transfers out Capital grants Development contributions Total capital contributions and transfers 106,757 456,520 280 15,366 1,687,197 6,495,347 189,412 73.628 73.780 723,148 84.798 (189,869) (5,539,418) (2.933.900) (1,750,475) (2.773,549) 8,011.044 844.932 73.908 89,146 2,410,345 84.798 (171,879) (8,745,089) (2,937,090) (1.762.974) (2,302,859) 3,240 (1.506.216) 14.750 (1,700.455) (3.190) (12.499) (936,552) 1,407 242 875,296 24,233.002 (331,728) 4,840,048 28,741,322 (436,640) 7,285,037 (890,183) 2,812.427 (922.268) (13,381,553) 18,380 6,958,105 2,812.427 (15,194,004) 18,380 6,958, 106 (6,405,068) (890,183) 1,890. 159 (5,405.092) 7,285,037 17,827.934 6,730,207 23,336,230 Change in net position Net position - beginning of period (1,221,911) 23,304,280 6,848,397 (76.152.891) 499,622,759 79,525,581 $ 22.082,369 $ 88.255.788 (69.304,494) Net position - ending $ 517,450,693 Adjustment for the net effect of the current year activity between the internal service funds and the enterprise funds Change in net position of business-type activities (590,782) $ 22,745,448 County Services Other Governmental Total Governmental Coneral Fundi $ $ 1,018.905 $ $ 36,484 152 21,070,529 408,107 10,767,711 2.456,870 3,481,978 325.05 28,997,482 11,345,082 17,969,566 15,656,726 625,649 17,548 37.503.057 21.070,529 11,175,818 2.456,870 3.481,978 325,305 28,997,482 11,345,082 21,557,013 15,714,840 735,862 8,109,909 168,045 29,107,164 30,000 1,911,038 644,040 284,818 745,452 3,597,447 58,114 110.213 8,092,361 168,045 2,632.404 30,000 1,907,205 355,330 170,780 525,354 26,474,760 4,556 3,833 284,154 114,038 220,098 133,186,964 26,479,316 36,698,022 196,364,302 744,132 REVENUES General property taxes Local option sales tax Hospitality and admission taxes Accommodations tax Tourism development fee Liquor permit foe Licenses and permits Franchise fees Intergovernmental revenue Charges for services Fines and forfeitures Federal government State government County government Promotions Private grants Interest Rental income Other revenues Total revenues EXPENDITURES Current General government Judicial Finance department Planning and development Public safety Parks and recreation Public services General services Tourism and community development Community promotions Debt service Principal payment on bonds Interest on bonds Debt issuance costs Fiscal agent charges Capital outlay Capital outlay Total expenditures Excess deficiency) of revenues over (under) expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers (out) Proceeds from sale of general capital assets Issuance of capital leases Issuance of bonds Insurance recoveries Total other financing sources (uses) Net change in fund balance Beginning fund balances (deficits) Ending fund balances (deficits) 12,598,270 3,179,221 1,965,276 4,423,602 70,873,259 12,364.534 16,069,069 2,611,303 4,247,000 328,597 24,251,594 77,113 1,637,183 12,832 4,597,226 13,342.402 3,179,221 1.965,276 4.500,715 96.762,038 12,377.366 20.666.285 2,611,303 19,424,706 328,597 15,177.706 4,353,406 427,712 6.770,000 2.448,604 44,500 15.938 11.123.406 2.876,316 44,500 15.938 8,141,394 7.456,708 15,597,102 141.582.633 24 251.594 38.980.0-42 204.815.189 (8,395,669) 2.227.722 3.282.920) 19.450,867) 22,367.847 (17,218,097) 133,516 9,250,000 (128,844) 11,991,816 (11.915,982) 34,359.463 (29,262,923) 133,516 9.250,000 4.200.000 272.000 4.200.000 272,000 (128.844) 4.275,834 18,952, 136 14,805, 146 6,409,477 2,098,878 992.914 9,501,269 41,498,009 (3,424 942) 26.490,832 64,561,899 47,905,486 (1,326.064) 27.483.746 $ 74,063,168 Water/Sewer Facilities Fund Business-lype Activities - Enterprise Fuilds Parking Nonmajor Facilities Enterprise Fund Funds Activities Internal Service Funds Total $ 158,320,026 $ 5.873,384 $ $ 16,308,492 18,275 935,740 6,809,124 $ 180,499,902 18.275 935,740 181,453.917 51,970,705 29,786 24,581 52,025,072 158,320,026 16,324,767 42,218,585 12,609,345 29,880.114 6,283,599 40,316,022 2,873,824 202,095 1,172,468 240,251 1.715,684 3,674,001 210.789 5,108,117 48.766.390 13,022.229 36,160,697 6,503,850 43,883.068 46.441 25,830 2,001,231 7,328,534 10,123,175 4,321,997 3.755 119,837 49,519 31,390, 191 1,851,382 46.441 25,830 2,001,231 131,313,475 8,204,300 12,891.961 150,409,736 53,337,008 27,006,551 804 824 3,432 806 31,044,181 (1.311.936) 1,408,940 875,296 Operating revenues Charges for service Intergovernmental revenue Other operating revenue Total operating revenues Operating expenses Personnel services Materials and supplies Other services and charges Heat, light and power Depreciation Repairs and maintenance Claims and premiums Loan bad debt expense Total operating expenses Operating income foss) Nonoperating revenues (expenses) Investment income Rental income Insurance recoveries Other nonoperating revenue Federal grant revenue State grant revenue Gain (loss) from sale of assets Interest expense Bond related costs Amortization of deferred charges Total nonoperating revenues (expenses) Income (loss) before contributions and transfers Capital contributions and transfers Transfers in Transfers out Capital grants Development contributions Total capital contributions and transfers 106,757 456,520 280 15,366 1,687,197 6,495,347 189,412 73.628 73.780 723,148 84.798 (189,869) (5,539,418) (2.933.900) (1,750,475) (2.773,549) 8,011.044 844.932 73.908 89,146 2,410,345 84.798 (171,879) (8,745,089) (2,937,090) (1.762.974) (2,302,859) 3,240 (1.506.216) 14.750 (1,700.455) (3.190) (12.499) (936,552) 1,407 242 875,296 24,233.002 (331,728) 4,840,048 28,741,322 (436,640) 7,285,037 (890,183) 2,812.427 (922.268) (13,381,553) 18,380 6,958,105 2,812.427 (15,194,004) 18,380 6,958, 106 (6,405,068) (890,183) 1,890. 159 (5,405.092) 7,285,037 17,827.934 6,730,207 23,336,230 Change in net position Net position - beginning of period (1,221,911) 23,304,280 6,848,397 (76.152.891) 499,622,759 79,525,581 $ 22.082,369 $ 88.255.788 (69.304,494) Net position - ending $ 517,450,693 Adjustment for the net effect of the current year activity between the internal service funds and the enterprise funds Change in net position of business-type activities (590,782) $ 22,745,448
