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General Fund Budgetary Highlights <br />The City's General fund budget was not amended during the year. Revenues had a positive budget variance and expenditures had <br />positive budget variance, and overall the General fund had a net positive budget variance of $50,000. <br />Some of the significant variances can be briefly summarized as follows: <br />• Total revenue had a positive budget variance of $26,843. <br />• Total expenditures had a positive budget variance of $60,687. Capital outlay had a positive budgetary variance of $75,627 <br />due to an expectation of purchasing capital outlay in 2011, which was actually purchased in late 2010. <br />Capital Asset and Debt Administration <br />Capital assets. The City's investment in capital assets for its governmental and business -type activities as of December 31, 2011, <br />amounts to $31,614,633 (net of accumulated depreciation). This investment in capital assets includes land, structures, improvements, <br />machinery and equipment, park facilities, roads, highways and bridges. <br />Major capital asset events during the current fiscal year included the following: <br />• Fire Hydrant Valve Replacement <br />• Radio Read Devices and Upgrades <br />Additional information on the City's capital assets can be found in Note 3C start on page 60 of this report. <br />City of Centerville's Capital Assets <br />(net of depreciation) <br />-23- <br />Governmental Activities <br />Business -type Activities <br />Increase <br />Increase <br />2011 <br />2010 <br />(Decrease) <br />2011 <br />2010 (Decrease) <br />Land <br />$ 3,308,023 <br />$ 3,308,023 <br />$ - <br />$ 196,255 <br />$ 196,255 $ - <br />Buildings <br />1,627,438 <br />1,627,438 <br />- <br />414,000 <br />414,000 - <br />Constructioninprogress <br />1,391,196 <br />4,038,169 <br />(2,646,973) <br />- <br />- - <br />Infrastructure <br />14,434,520 <br />10,349,656 <br />4,084,864 <br />9,105,729 <br />9,105,729 - <br />Machinery and equipment <br />797,104 <br />797,104 <br />- <br />340,368 <br />283,942 56,426 <br />Total <br />$21,558,281 <br />$20,120,390 <br />$ 1 <br />$10,056,352 <br />$ 9 $ 56,426 <br />-23- <br />