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The City of Edgar reports the following revenues for the fiscal year (all numbers in $1,000s): Real estate and personal property taxes $119,944 Motor vehicle

The City of Edgar reports the following revenues for the fiscal year (all numbers in $1,000s):

Real estate and personal property taxes$119,944
Motor vehicle and other excise taxes6,248
Grants and contributions not restricted6,149
Total general revenues and transfers$132,341


The City also reports the following revenues from fees it charges for services and operating grants and contributions it has received during the year as well as expenses it has incurred, categorized by governmental activity:

Functions/ProgramsCharges for
services
Operating
Grants and
Contributions
Expenses
Primary government


Governmental activities


General government$594$981$11,794
Public safety1,98952113,939
Education1,8489,34897,761
Public works1473305,863
Human services1,4392333,406
Library1121632,187
Pension and benefits-5,5409,361
Interest--2,158
Total governmental activities$6,129$17,116$146,469


The City manages two business-type activities: a sanitation department which oversees solid and liquid waste disposal and a municipal pool. Both of these activities charge users a fee that is set at the beginning of the year at a level that is anticipated to cover the costs of providing the service. These fees cannot be changed during the year. As a result, these activities may produce a net profit or loss for the year, depending on the level of operating costs. The revenues and expenses for these services are provided in the following table:

Functions/ProgramsCharges for
services
Expenses
Business-type activities:

Water and sewer treatment center$7,817$5,766
Municipal airport5,8874,652

$13,704$10,418



Prepare the City of Edgar Statement of Activities for the year (assume a beginning balance for Net Position of $379,401 for Governmental activities and $60,168 for Business-type activities).


City of Edgar
Statement of Activities
($ in 1,000s)

ExpensesCharges for
Services
Operating
Grants and
Contributions
Government
Activities
Business Type
Activities
Total
Primary Government









Governmental Activities:








GENERAL GOVERNMENT





PUBLIC SAFETY





EDUCATION





PUBLIC WORKS





HUMAN SERVICES





LIBRARY





PENSION & BENEFITS





INTEREST





TOTAL GOVERNMENTAL ACTIVITIES





Business-Type Activities:








WATER AND SEWER TREATMENT CENTER





MUNICIPAL AIRPORT





Total business type activities





Total Primary Government





General Revenues:









REAL ESTATE AND PERSONAL PROPERTY TAXES



MOTOR VEHICLE AND OTHER EXCISE TAXES



GRANTS AND CONTRIBUTIONS NOT RESTRICTED


TOTAL GENERAL REVENUES AND TRANSFERS



Change in Net Position






Net Position:










Beginning of Year






End of Year







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