Statement of Activities

Colusa County has a general fund, several special revenue funds, and a water utility reported in an enterprise fund. Below is information for the year ended June 30, 2020 (in thousands):

Property tax revenues	$50,200
Occupancy tax revenues	9,600
Unrestricted investment income	500
General government expenses	11,800
Public safety expenses	30,900
Education expenses	23,100
Transportation expenses	800
General government charges for services	1,800
Public safety charges for services	5,300
Education grants received	350
Water utility expenses	11,900
Water utility charges for services	13,200
Net positiongovernmental activities, beginning	7,600
Net positionbusiness-type activities, beginning	15,400

Required

Prepare a fiscal 2020 government-wide statement of activities for Colusa County, in good form.

Use negative signs with answers in the Net (Expense) Revenue and Changes in Net Position columns, when appropriate.

Colusa County Statement of Activities For the Year Ended June 30, 2020 (amounts in thousands)
		Program Revenues			Net (Expense) Revenue and Changes in Net Position
Functions/Programs	Expenses	Charges for Services	Grants & Contributions		Governmental Activities	Business-Type Activities	Total
Governmental activities:
General government	$Answer	$Answer	$Answer		$Answer	$Answer	$Answer
Public safety	Answer	Answer	Answer		Answer	Answer	Answer
Education	Answer	Answer	Answer		Answer	Answer	Answer
Transportation	Answer	Answer	Answer		Answer	Answer	Answer
Total governmental activities	Answer	Answer	Answer		Answer	Answer	Answer
Business-type activities:
Water utility	Answer	Answer	Answer		Answer	Answer	Answer
Total primary government	$Answer	$Answer	$Answer		$Answer	$Answer	$Answer
	General Revenues
	Property taxes				$Answer	$Answer	$Answer
	Occupancy taxes				Answer	Answer	Answer
	Investment income				Answer	Answer	Answer
	Total general revenues				Answer	Answer	Answer
	Excess (deficiency) of revenues over expenses				Answer	Answer	Answer
	Net position-beginning				Answer	Answer	Answer
	Net position-ending				Answer	Answer	Answer