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Governmental activities. Governmental activities decreased the City's net position by$69,040. Key elements of this decrease are as
<br /> follows:
<br /> • Capital grants and contributions decrease due to the decrease in special assessment revenue.
<br /> • Gain on sale of capital assets increased$177,377 due to the sale of the public works site.
<br /> City of Centerville's Changes in Net position
<br /> Governmental Activities Business-type Activities
<br /> Increase Increase
<br /> 2014 2013 (Decrease) 2014 2013 (Decrease)
<br /> Revenues
<br /> Program revenues
<br /> Charges for services $ 325,007 $ 377,142 $ (52,135) $ 815,029 $ 813,789 $ 1,240
<br /> Operating grants and contributions 130,617 87,737 42,880 9,945 2,625 7,320
<br /> Capital grants and contributions 139,381 337,928 (198,547) 700,282 635,760 64,522
<br /> General revenues
<br /> Taxes
<br /> Property taxes/tax increments 1,734,708 1,742,742 (8,034) - _ _
<br /> Property taxes,levied for debt service 531,574 528.766 2,808
<br /> Othertaxes 3,123 6,280 (3,157)
<br /> Grants and contributions
<br /> not restricted to specific programs 54,875 1,431 53,444 - - _
<br /> Unrestricted investment earnings 33,080 6,862 26,218 52,169 35,094 17,075
<br /> Gain on sale of capital assets 187,377 10,000 177,377 - _ _
<br /> Total revenues 3,139,742 3,098,888 40,854 1,577,425 1,487,268 90,157
<br /> Expenses
<br /> General government 397,951 454,273 (56,322) - - _
<br /> Public safety 1,068,879 1,056,282 12,597
<br /> Public works 1,232,431 1,188,538 43,893 _
<br /> Culture and recreation 203,022 203,827 (805)
<br /> Economic development - 2,038 (2,038) _
<br /> Interest on long-term debt 306,499 265,393 41,106 - - _
<br /> Water - - - 749,629 487,667 261,962
<br /> Sewer - 418,082 481,188 (63,106)
<br /> Storm Water - - - 82,109 103,829 (21,720)
<br /> Total expenses 3,208,782 3,170,351 38,431 1,249,820 1,072,684 177,136
<br /> Increase(decrease)in
<br /> net position before transfers (69,040) (71,463) 2,423 327,605 414,584 (86,979)
<br /> Transfers 388,296 (388,296) - (388,296) 388,296
<br /> Change in net position (69,040) 316,833 (385,873) 327,605 26,288 301,317
<br /> Net position,January 1 10,691,179 10,374,346 316,833 10,995,003 10,968,715 26,288
<br /> Net position,December 31 $10,622,139 $10,691,179 $ (69,0401 $11,322,608 $10,995,003 $ 327,605
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