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Fiscal Year <br />2013 2014 2015 2016 <br />Revenues <br />Taxes <br />General property tax 3,086,064$ 3,210,025$ 3,203,004$ 3,260,537$ <br />Tax increments 466,280 565,422 697,898 242,544 <br />Special assessments 382,366 304,315 908,964 373,415 <br />Licenses and permits 382,039 327,727 518,846 598,686 <br />Intergovernmental 316,859 1,408,240 1,396,269 396,275 <br />Charges for services 410,995 400,224 496,908 577,041 <br />Fines and forfeits 32,055 29,569 32,792 31,868 <br />Earnings on investments (164,535) 433,402 236,947 148,679 <br />Franchise taxes 96,820 103,711 72,837 132,548 <br />Antenna lease rental fees 76,574 110,144 189,534 123,815 <br />Miscellaneous/other 43,777 89,482 241,463 94,442 <br />Total revenues 5,129,294 6,982,261 7,995,462 5,979,850 <br />Expenditures <br /> Current <br />General government 1,054,852 1,155,120 1,143,037 1,194,579 <br />Public safety 1,779,549 1,826,098 1,920,280 1,981,506 <br />Public works 391,711 580,872 336,398 479,814 <br />Parks and recreation 675,073 648,214 573,587 621,832 <br />Economic development 90,222 286,991 249,484 229,688 <br />Capital outlay <br />General government 9,545 5,559 – – <br />Public safety 170,511 66,079 52,936 47,880 <br />Public works 1,017,328 1,833,535 6,198,264 786,873 <br />Parks and recreation 68,493 18,883 – – <br />Economic development 328,248 231,025 502,842 151,306 <br />Debt service <br />Principal 260,000 270,000 280,000 – <br />Interest and paying agent fees 23,520 14,773 4,900 – <br />Total expenditures 5,869,052 6,937,149 11,261,728 5,493,478 <br />Revenues over (under) expenditures (739,758) 45,112 (3,266,266) 486,372 <br />Other financing sources (uses) <br />Sale of capital assets – – – – <br />Transfers in 230,765 230,765 230,765 230,765 <br />Total other financing sources (uses)230,765 230,765 230,765 230,765 <br />Net change in fund balances (508,993)$ 275,877$ (3,035,501)$ 717,137$ <br />Debt service as a percentage of <br /> noncapital expenditures 5.82%5.73%6.20%– % <br />CITY OF ARDEN HILLS <br />Changes in Fund Balances of Governmental Funds <br />Last Ten Fiscal Years <br />(Modified Accrual Basis of Accounting) <br />-79-