The government-wide financial statements for the City of Arborland for a three-year period are presented.

Additional information follows: Population: Year 2023: 28,420, Year 2022: 28,291, Year 2021: 26,374. Debt limit remained at $20,000,000 for each of the three years. Net cash from operations is generally 80 percent of total revenues each year.

Calculate those ratios identified in part a for FY 2023. Show your computations. (Round your answers to the nearest whole dollar amount. Enter your answer in thousands except for Bonded debt per Capita, Available Legal Debt Limit, and Property Taxes per Capita whose values should be entered in dollars and not in thousands. Use ending values if the averages are not available. Use Property tax revenues instead of Property tax levy in your computation.)

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CITY OF ARBORLAND Statements of Net Position As of December 31 (in thousands) 2023 Business -type Governmental Activities Total Activities 2022 Business -type Activities 2021 Business -type Activities Governmental Activities Governmental Activities Total Total $ 4,540 733 2,747 253 26 8,299 $ 1,300 291 1,309 8 58 2,966 $ 5,840 1,024 4,056 261 84 11,265 $ 3,531 638 2,447 251 101 6,968 $ 1,163 181 1,108 6 48 2,506 | $ 4,694 819 3,555 257 149 9,474 $ 3,052 769 1,865 171 167 6,024 $ 1,187 179 1,072 5 49 2,492 $ 4,239 948 2,937 176 216 8,516 | 3,180 37,600 (15,039) 25,741 34,040 3,101 14,455 (5,782) 11,774 14,740 6,281 52,055 (20,821) 37,515 48,780 3,070 37,683 (16,732) 24,021 30,989 2,804 17,775 (9,776) 10,803 13,309 5,874 55,458 (26,508) 34,824 44,298 2,370 39,347 (19,680) 22,037 28,061 2,304 14,801 (7,402) 9,703 12, 195 4,674 54, 148 (27,082) 31,740 40, 256 Assets Current assets: Cash Investments Receivables (net) Prepaid expenses Inventories Total current assets Capital assets: Land Depreciable assets Accumulated depreciation Total capital assets (net) Total assets Liabilities Accounts payable Deferred revenue Other, current Total current liabilities Bonds payable Total liabilities Net Position Net investment in capital assets Restricted for: Capital projects Debt service Unrestricted (deficit) Total net position 467 376 295 1,580 32 1,754 3,366 15,900 200 667 6,500 7,167 2,047 32 1,954 4,033 22,400 26,433 412 30 1,443 1,885 16,900 18,785 190 566 7,500 8,066 788 30 1,633 2,451 24,400 26,851 1,633 42 1,489 3,164 15,900 19,064 170 465 6,500 6,965 1,928 42 1,659 3,629 22,400 26,029 19,266 10,104 5,027 15, 131 9,445 4,065 1 13,510 5,766 2,767 8,533 140 933 3,597 $ 14,774 2,546 $ 7,573 140 933 6,143 $ 22,347 151 1,033 1,575 $ 12,204 1,178 $ 5,243 151 1,033 2,753 $ 17,447 130 818 2,283 $ 8,997 2,463 $ 5,230 130 818 4,746 $ 14,227 CITY OF ARBORLAND Statement of Activities For the Year Ended December 31, 2023 (in thousands) Net (Expense) Revenue and Program Revenues Changes in Net Position Charges Operating Capital Business for Grants and Grants and Governmental type Expenses Services Contributions Contributions Activities Activities Total $ -1 99 168 Functions/Programs Governmental Activities: General government Judicial Public safety Health and sanitation Culture and recreation Road maintenance Interest on long-term debt Total governmental activities Business-type activities Total government $ 5,716 1,926 7,958 2,804 2,166 2,455 948 $ 531 716 1,530 524 554 5 $ 495 $ (5,185) (1,111) (6,260) (2,280) (1,117) (831) (948) (17,732) 1,619 $ (5,185) (1,111) (6,260) (2,280 (1,117) (831) (948) (17,732) 2,330 $(15,402) 23,973 1,886 2,895 $26,868 3,860 5,218 $9,078 495 7 $ 502 $2,330 $2,330 $ 1,886 $(17,732) 17,296 17,296 General Revenues: Property taxes Grants and contributions not restricted to specific programs Investment earnings Special item-gain on sale of land Total general revenues and special items Change in net position Net position-January 1 Net position-December 31 2,190 716 100 20,302 2,190 716 100 20,302 4,900 17,447 $ 22,347 2,570 2,330 12,204 $ 14,774 5,243 $7,573 CITY OF ARBORLAND Statement of Activities For the Year Ended December 31, 2022 (in thousands) Net (Expense) Revenue and Program Revenues Changes in Net Position Charges Operating Capital Business for Grants and Grants and Governmental type Expenses Services Contributions Contributions Activities Activities Total $ Functions/Programs Governmental Activities: General government Judicial Public safety Health and sanitation Culture and recreation Road maintenance Interest on long-term debt Total governmental activities Business-type activities Total government $ 4,133 1,737 5,239 2,129 3,762 $ 148 209 1,943 147 322 17 30 $ 350 $ (3,985) (1,511) (3,266) (1,982) (3,090) (554) (804) (15,192) 1,055 501 $ (3,985) (1,511) (3,266) (1,982) (3,090) (554 (804) (15,192) 13 $(15,179) 804 18,859 548 4,287 2,769 4,290 $7,959 350 10 $ 360 $ $ 13 13 $23,146 $ 548 $(15,192) 13,619 13,619 General Revenues: Property taxes Grants and contributions not restricted to specific programs Investment earnings Special item-gain on sale of land Total general revenues and special items Change in net position Net position-January 1 Net position-December 31 3,664 916 200 3,664 916 200 18,399 18,399 3,207 8,997 13 5,230 $5,243 3,220 14,227 $ 17,447 $ 12,204 CITY OF ARBORLAND Statement of Activities For the Year Ended December 31, 2021 (in thousands) Net (Expense) Revenue and Program Revenues Changes in Net Position Charges Operating Capital Business for Grants and Grants and Governmental type Expenses Services Contributions Contributions Activities Activities Total $ Functions/Programs Governmental Activities: General government Judicial Public safety Health and sanitation Culture and recreation Road maintenance Interest on long-term debt Total governmental activities Business-type activities Total government $ 3,922 1,601 4,113 2,096 3,484 $ 109 198 1,723 216 364 57 10 $ 320 $ (3,813) (1,346) (2,380) (1,880) (2,800) (978) (948) (14,145) $ (3,813) (1,346) (2,380) (1,880 (2,800) (978) (948) (14,145) 1,438 460 527 948 17,602 2,637 $20,239 2,610 3,708 $6,318 320 20 $ 340 $1,091 $1,091 1,091 $ 527 $(14,145) $(13,054) 13,100 13,100 General Revenues: Property taxes Grants and contributions not restricted to specific programs Investment earnings Special item-gain on sale of land Total general revenues and special items Change in net position Net position-January 1 Net position-December 31 2,990 681 150 16,921 2,776 6,221 $ 8,997 2,990 681 150 16,921 3,867 10,360 $ 14,227 1,091 4,139 $5,230 Choose Numerator Unrestricted Net Position Unrestricted Net Position Choose Denominator Total Revenue Governmental Activities II Unrestricted Net Position 2023 2022 2021 NaN% NaN % NaN % Business-Type Activities 2023 2022 2021 NaN % NaN% NaN % Choose Numerator Total Liabilities Debt ratio Choose Denominator Total Assets Governmental Activities = = Debt to Assets 2023 2022 2021 NaN% NaN% NaN% Business-Type Activities 2023 2022 2021 NaN% NaN% NaN% Choose Numerator Current Assets Current Ratio Choose Numerator Current Liabilities Governmental Activities = Current Ratio 2023 2022 NaN times NaN times NaN times 2021 Business-Type Activities 2023 2022 2021 NaN times NaN times NaN times Change in Net Position Ratio Choose Denominator Choose Numerator 1. = 2023 2022 2021 = Change in Net Position Ratio NaN% NaN% NaN% Interperiod Equity Choose Denominator = Total Expenses = Interperiod Equity Choose Numerator Net Revenues 2023 2022 2021 II II NaN times NaN times NaN times . II BTA Self-Sufficiency Choose Denominator - BTA Total Expenses = BTA self-sufficiency Choose Numerator BTA Service Charge Revenues 2023 2022 2021 Il II II NaN times NaN times NaN times Choose Numerator Accumulated Depreciation Capital Asset Condition Choose Denominator Average Cost of Depreciable Capital Assets - Capital Asset Condition Governmental Activities 2023 2022 2021 NaN% NaN% NaN% Business-Type Activities 11 2023 2022 2021 NaN% NaN % NaN % Bonded Debt per Capita Choose Denominator = Population = Bonded Debt per Capita Choose Numerator General Bonded Debt 2023 2022 2021 = NaN NaN NaN Available Legal Debt Limit Choose Denominator - Legal Debt Limit Choose Numerator General Bonded Debt 2023 2022 2021 = Available Legal Debt Limit NaN% NaN% NaN% 11 Property Taxes per Capita Choose Denominator Population : Choose Numerator Property Tax Levy 2023 2022 = Property Taxes per Capita NaN = NaN 2021 NaN CITY OF ARBORLAND Statements of Net Position As of December 31 (in thousands) 2023 Business -type Governmental Activities Total Activities 2022 Business -type Activities 2021 Business -type Activities Governmental Activities Governmental Activities Total Total $ 4,540 733 2,747 253 26 8,299 $ 1,300 291 1,309 8 58 2,966 $ 5,840 1,024 4,056 261 84 11,265 $ 3,531 638 2,447 251 101 6,968 $ 1,163 181 1,108 6 48 2,506 | $ 4,694 819 3,555 257 149 9,474 $ 3,052 769 1,865 171 167 6,024 $ 1,187 179 1,072 5 49 2,492 $ 4,239 948 2,937 176 216 8,516 | 3,180 37,600 (15,039) 25,741 34,040 3,101 14,455 (5,782) 11,774 14,740 6,281 52,055 (20,821) 37,515 48,780 3,070 37,683 (16,732) 24,021 30,989 2,804 17,775 (9,776) 10,803 13,309 5,874 55,458 (26,508) 34,824 44,298 2,370 39,347 (19,680) 22,037 28,061 2,304 14,801 (7,402) 9,703 12, 195 4,674 54, 148 (27,082) 31,740 40, 256 Assets Current assets: Cash Investments Receivables (net) Prepaid expenses Inventories Total current assets Capital assets: Land Depreciable assets Accumulated depreciation Total capital assets (net) Total assets Liabilities Accounts payable Deferred revenue Other, current Total current liabilities Bonds payable Total liabilities Net Position Net investment in capital assets Restricted for: Capital projects Debt service Unrestricted (deficit) Total net position 467 376 295 1,580 32 1,754 3,366 15,900 200 667 6,500 7,167 2,047 32 1,954 4,033 22,400 26,433 412 30 1,443 1,885 16,900 18,785 190 566 7,500 8,066 788 30 1,633 2,451 24,400 26,851 1,633 42 1,489 3,164 15,900 19,064 170 465 6,500 6,965 1,928 42 1,659 3,629 22,400 26,029 19,266 10,104 5,027 15, 131 9,445 4,065 1 13,510 5,766 2,767 8,533 140 933 3,597 $ 14,774 2,546 $ 7,573 140 933 6,143 $ 22,347 151 1,033 1,575 $ 12,204 1,178 $ 5,243 151 1,033 2,753 $ 17,447 130 818 2,283 $ 8,997 2,463 $ 5,230 130 818 4,746 $ 14,227 CITY OF ARBORLAND Statement of Activities For the Year Ended December 31, 2023 (in thousands) Net (Expense) Revenue and Program Revenues Changes in Net Position Charges Operating Capital Business for Grants and Grants and Governmental type Expenses Services Contributions Contributions Activities Activities Total $ -1 99 168 Functions/Programs Governmental Activities: General government Judicial Public safety Health and sanitation Culture and recreation Road maintenance Interest on long-term debt Total governmental activities Business-type activities Total government $ 5,716 1,926 7,958 2,804 2,166 2,455 948 $ 531 716 1,530 524 554 5 $ 495 $ (5,185) (1,111) (6,260) (2,280) (1,117) (831) (948) (17,732) 1,619 $ (5,185) (1,111) (6,260) (2,280 (1,117) (831) (948) (17,732) 2,330 $(15,402) 23,973 1,886 2,895 $26,868 3,860 5,218 $9,078 495 7 $ 502 $2,330 $2,330 $ 1,886 $(17,732) 17,296 17,296 General Revenues: Property taxes Grants and contributions not restricted to specific programs Investment earnings Special item-gain on sale of land Total general revenues and special items Change in net position Net position-January 1 Net position-December 31 2,190 716 100 20,302 2,190 716 100 20,302 4,900 17,447 $ 22,347 2,570 2,330 12,204 $ 14,774 5,243 $7,573 CITY OF ARBORLAND Statement of Activities For the Year Ended December 31, 2022 (in thousands) Net (Expense) Revenue and Program Revenues Changes in Net Position Charges Operating Capital Business for Grants and Grants and Governmental type Expenses Services Contributions Contributions Activities Activities Total $ Functions/Programs Governmental Activities: General government Judicial Public safety Health and sanitation Culture and recreation Road maintenance Interest on long-term debt Total governmental activities Business-type activities Total government $ 4,133 1,737 5,239 2,129 3,762 $ 148 209 1,943 147 322 17 30 $ 350 $ (3,985) (1,511) (3,266) (1,982) (3,090) (554) (804) (15,192) 1,055 501 $ (3,985) (1,511) (3,266) (1,982) (3,090) (554 (804) (15,192) 13 $(15,179) 804 18,859 548 4,287 2,769 4,290 $7,959 350 10 $ 360 $ $ 13 13 $23,146 $ 548 $(15,192) 13,619 13,619 General Revenues: Property taxes Grants and contributions not restricted to specific programs Investment earnings Special item-gain on sale of land Total general revenues and special items Change in net position Net position-January 1 Net position-December 31 3,664 916 200 3,664 916 200 18,399 18,399 3,207 8,997 13 5,230 $5,243 3,220 14,227 $ 17,447 $ 12,204 CITY OF ARBORLAND Statement of Activities For the Year Ended December 31, 2021 (in thousands) Net (Expense) Revenue and Program Revenues Changes in Net Position Charges Operating Capital Business for Grants and Grants and Governmental type Expenses Services Contributions Contributions Activities Activities Total $ Functions/Programs Governmental Activities: General government Judicial Public safety Health and sanitation Culture and recreation Road maintenance Interest on long-term debt Total governmental activities Business-type activities Total government $ 3,922 1,601 4,113 2,096 3,484 $ 109 198 1,723 216 364 57 10 $ 320 $ (3,813) (1,346) (2,380) (1,880) (2,800) (978) (948) (14,145) $ (3,813) (1,346) (2,380) (1,880 (2,800) (978) (948) (14,145) 1,438 460 527 948 17,602 2,637 $20,239 2,610 3,708 $6,318 320 20 $ 340 $1,091 $1,091 1,091 $ 527 $(14,145) $(13,054) 13,100 13,100 General Revenues: Property taxes Grants and contributions not restricted to specific programs Investment earnings Special item-gain on sale of land Total general revenues and special items Change in net position Net position-January 1 Net position-December 31 2,990 681 150 16,921 2,776 6,221 $ 8,997 2,990 681 150 16,921 3,867 10,360 $ 14,227 1,091 4,139 $5,230 Choose Numerator Unrestricted Net Position Unrestricted Net Position Choose Denominator Total Revenue Governmental Activities II Unrestricted Net Position 2023 2022 2021 NaN% NaN % NaN % Business-Type Activities 2023 2022 2021 NaN % NaN% NaN % Choose Numerator Total Liabilities Debt ratio Choose Denominator Total Assets Governmental Activities = = Debt to Assets 2023 2022 2021 NaN% NaN% NaN% Business-Type Activities 2023 2022 2021 NaN% NaN% NaN% Choose Numerator Current Assets Current Ratio Choose Numerator Current Liabilities Governmental Activities = Current Ratio 2023 2022 NaN times NaN times NaN times 2021 Business-Type Activities 2023 2022 2021 NaN times NaN times NaN times Change in Net Position Ratio Choose Denominator Choose Numerator 1. = 2023 2022 2021 = Change in Net Position Ratio NaN% NaN% NaN% Interperiod Equity Choose Denominator = Total Expenses = Interperiod Equity Choose Numerator Net Revenues 2023 2022 2021 II II NaN times NaN times NaN times . II BTA Self-Sufficiency Choose Denominator - BTA Total Expenses = BTA self-sufficiency Choose Numerator BTA Service Charge Revenues 2023 2022 2021 Il II II NaN times NaN times NaN times Choose Numerator Accumulated Depreciation Capital Asset Condition Choose Denominator Average Cost of Depreciable Capital Assets - Capital Asset Condition Governmental Activities 2023 2022 2021 NaN% NaN% NaN% Business-Type Activities 11 2023 2022 2021 NaN% NaN % NaN % Bonded Debt per Capita Choose Denominator = Population = Bonded Debt per Capita Choose Numerator General Bonded Debt 2023 2022 2021 = NaN NaN NaN Available Legal Debt Limit Choose Denominator - Legal Debt Limit Choose Numerator General Bonded Debt 2023 2022 2021 = Available Legal Debt Limit NaN% NaN% NaN% 11 Property Taxes per Capita Choose Denominator Population : Choose Numerator Property Tax Levy 2023 2022 = Property Taxes per Capita NaN = NaN 2021 NaN