Assets Current assets Cash Investants Seceivables (ret) Prepaid expenses Inventories Total current assets Capital assets Land Depreciable ALLE 2011 CITY OF LA Statements of Penleess A Dent type Activities Atinitia ELI 3,197 1,418 " 370 5 Activities A Total Activities Activities Patal Accumulated depreciation 10,00 05.500) 14 (5.8) 17,400 Total capital assets (at) TRAS DN1) 79.765 10,413 Total s Liabilities Accounts payable Deferred revenue 1.00 43 937 41 other, current 32709 24 1.85 258 13,409 Total current liabilities 17634 3,42 bonds pye Me 25,100 Total Liabilities 20,414 0530 BATT 25,44) EN Net Position Net Savestent in capital assets Restricted for Capital projects 54 143 8,545 JUME Debt service estricted (deficit) 3,474 " LUND MU CITY OF ARBORLAND Statement of Activities For the Year Ended December 31, 2023 (in thousands) $11,104 0,514 Net (Expense) Revenue and Changes in Net Position Business Charges for Program Revenues Operating Grants and Capital Grants and Services Contributions Contributions Activities Functions/Programs Governmental Activities: General government Judicial Public safety Expenses $5,726 1,935 $ 621 Health and sanitation Culture and recreation Road maintenance Interest on long-term debt Total governmental activities Business-type activities. Total government Govermental type Activities Total $ (5,105) $ (5,105) 1,166 $ 108 7.907 1,980 (199) 618 (5.369) 2,849 614 2,616 (2,235) 563 (661) (5,369) (2,235) $945 (1.108) 2,500 95 2,069 (336) 957 (1,108) (336) (957) (957) 24,550 5,039 2,795 3,345 7,018 945 99 (15,971) (15,771) $27,095 $12,057 $2,795 $1,042 5(15,771) $3,770 $1,770 3,77 5(12,001) General Revenues: Property taxes 18,646 Grants and contributions not restricted to specific programs 3,315 3,325 Investment earnings 1,636 1,616 Special itee-gain on sale of land 550 Total general revenues and special items 24,127 550 24,127 Change in net position 8,356 Net position-January 1 16,686 3,770 10,427 12,12 27,113 Net position-December 31 $25,042 $14, 197 $39,239 CITY OF ARBORLAND Statement of Activities. For the Year Ended December 31, 2022 (in thousands) Set (Expense) Revenue and Changes in Net Position CITY OF ARBORLAND Statement of Activities For the Year Ended December 31, 2022) (in thousands) Program Revenues Net (Expense) Revenue and Changes in Net Position Charges for Functions/Programs Governmental Activities: General government Judicial Public safety Health and sanitation: Expenses Operating Grants and Services Contributions Contributions Activities. Capital Grants and Governmental Business- type Activities. Total $ 4,178 $157 $ (4,021) $ (4,021) 1,746 218 $ 5,248 1,952 287 210 (1,241) (1,241) (3,086) (3,086) 2,309 156 Culture and recreation (2,153) (2,153) 4,662 340 $359 (3,963) Road maintenance: (3.963) 1,505 726 (779) (729) Interest on long-term debt 1,479 (1,479) (1,479) Total governmental activities 21,127 2,823 1,223 359 (16,722) (16,722) Business-type activities 4,296 5,198 19 $ 913 913 Total government $25,423 $8,013 $1,223 $378 $(16,722) $ 923 5(15,809) General Revenues: Property taxes 15,419 15,419 Grants and contributions not restricted to specific programs 4,339 4,339 Investment earnings 1,366 1,366 Special item-gain on sale of land 1,100 1,100 Total general revenues and special items 22,224 22,224 Change in net position. 5,502 913 6,415 Net position-January 1 11,184 9,514 20,690 $ 16,686 $10,427 $27,113 Functions/Programs Governmental Activities: General government Judicial Public safety Health and sanitation Net position-December 311 CITY OF ARBORLAND Statement of Activities For the Year Ended December 31, 2021 (in thousands) Charges for Progras Revenues Operating Grants and Capital Grants and Expenses Net (Expense) Revenue and Changes in Net Position Business- Governmental type Activities Services Contributions Contributions Activities Total $4,347 $ 338 $ (4,029) $ (4,029) 2,321 216 $ 66 (2,039) (2,039) 4,563 1,732 19 (3.812) 3,221 646 (2,555) (3,555) 3,889 679 $860 (2,350) (2.350) 1,753 478 (1,275) (1,275) (1.196) (1.398) 54,147 2,321 Health and sanitation 4,561 3,221 Culture and recreation Functions/Progra Governmental Activities: General government Public safety Net (Expense) Revenue and Changes in het Position Program Revenues Charges for Capital Govermental Operating Grusts and Expenses Services Contributions Contributions Business Activities Activitie $(4,029) Sing $138 216 $(429) $ 66 (2,029) 1,732 19 (2012) (2.555) 3,000 (2,555) 679 Road maintenance 1,753 Interest on long-term debt 470 (1,275) H (275) 1394 Total governmental activities 0.15) (3) 21,293 3,411 543 (16,458) (14,458) Business-type activities 3,939 $375 Total government $24,379 17,344 $303 $16,458) General Revenues: Property taxes 14,000 specific programs Investment earnings Grants and contributions not restricted to Special Ite-gain on sale of land Total general revenues and special items i Change in net position Het position-January 1 125 3,72 2,263 $11, Additional information follows: net position-December 31 Population Year 2023 30,470, Year 2022 28.341 Year 2021 26,424. Debt limit remained at $20,250.000 for each of the three years. Net cash from operations is generally 80 percent of total revenues each year Required D a. Select X for the financial performance measures in Ilustration 10-4 that can be calculated for the City of Arborland based on the information provided. Pacformance Measales Hely Seve Che Additional information follows: Population Year 2023: 30.470, Year 2022 28,341, Year 2021 26.424. Debt limit remained at $20,250,000 for each of the three years Net cash from operations is generally 80 percent of total revenues each year. Required a. Select X for the financial performance measures in Illustration 10-4 that can be calculated for the City of Arboriand based on the information provided Performance Measures 1 Unrestricted net position 2 Debt ratio 3 Current ratio 4. Change in net position 5. Interperiod equity 6 Business-type activities self-sufficiency 7 Capital asset condition $9,514 $20,695