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2012-12-31 Management Ltr.
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2012-12-31 Management Ltr.
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City of Centerville <br />March 20, 2013 <br />Page 11 <br />Enterprise Funds <br /> <br /> <br />Water Fund <br /> <br />The results of the operations and cash position of the Water fund for the past three years are as follows: <br /> <br />201020112012 <br />PercentPercentPercent <br />TotalTotalTotal <br />Operating revenues$ 305,056100.0%$ 277,217100.0%$ 320,631 100.0% <br />Operating expenses 345,071113.1 373,184134.6 349,521 109.0 <br />Operating loss (40,015)(13.1) (95,967) (34.6) (28,890) (9.0) <br />Nonoperating revenues 175,70957.6 16,0575.8 15,599 4.9 <br />Income (loss) before <br />contributions and transfers 135,69444.5 (79,910) (28.8) (13,291) (4.1) <br />Capital contributions from <br />other funds/developers - - 59,698 21.5 62,294 19.4 <br />Change in net position$ 135,69444.5%$ (20,212) (7.3)%$ 49,003 15.3% <br />Cash and temporary <br />investments$ 961,881$ 1,074,848$ 1,288,411 <br />Water Fund Operations <br /> $1,400,000 <br /> $1,200,000 <br /> $1,000,000 <br /> $800,000 <br /> $600,000 <br /> $400,000 <br /> $200,000 <br /> $- <br /> $(200,000) <br />201020112012 <br />Operating revenuesOperating expensesNonoperating revenues <br />Change in net positionCash and temporary investments <br /> <br /> <br />The Water fund operated at a loss in 2012, primarily due to depreciation expense. The cash balance, however, has increased over <br />the prior two years due to positive cash flows from operations. Rates are analyzed each year by staff. This is a good practiceand <br />should be continued. <br /> <br />
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