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CITY OF ARDEN HILLS
<br />Governmental activities
<br />Investment in capital assets
<br />Restricted
<br />Unrestricted
<br />Total governmental activities net position
<br />Business -type activities
<br />Investment in capital assets
<br />Unrestricted
<br />Total business -type activities net position
<br />Primary government
<br />Investment in capital assets
<br />Restricted
<br />Unrestricted
<br />Total primary government net position
<br />Net Position by Component
<br />Last Ten Fiscal Years
<br />(Accrual Basis of Accounting)
<br />Fiscal Year
<br />2014 2015 2016 2017
<br />$
<br />18,837,904
<br />$
<br />24,909,453
<br />$
<br />25,178,721
<br />$
<br />22,750,377
<br />917,300
<br />675,052
<br />786,678
<br />898,739
<br />11,472,102
<br />8,765,793
<br />8,249,560
<br />10,678,219
<br />$
<br />31,227,306
<br />$
<br />34,350,298
<br />$
<br />34,214,959
<br />$
<br />34,327,335
<br />$
<br />14,464,713
<br />$
<br />16,167,536
<br />$
<br />16,306,381
<br />$
<br />16,292,000
<br />1,793,112
<br />238,381
<br />1,116,957
<br />1,298,744
<br />$
<br />16,257,825
<br />$
<br />16,405,917
<br />$
<br />17,423,338
<br />$
<br />17,590,744
<br />$
<br />33,302,617
<br />$
<br />41,076,989
<br />$
<br />41,485,102
<br />$
<br />39,042,377
<br />917,300
<br />675,052
<br />786,678
<br />898,739
<br />13,265,214
<br />9,004,174
<br />9,366,517
<br />11,976,963
<br />$
<br />47,485,131
<br />$
<br />50,756,215
<br />$
<br />51,638,297
<br />$
<br />51,918,079
<br />Note: The City implemented GASB Statement No. 68 in fiscal 2015. The City reported a change in accounting principle, as a
<br />result of implementing this standard, which decreased unrestricted net position. Prior year information has not been
<br />restated.
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