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Governmental activities. Governmental activities decreased the City's net position by $970,036. Key elements of this decrease are
<br />as follows:
<br />• Public works expenditures increased $770,429 from the prior year due to expenses related to a cost share agreement with
<br />Anoka County for the improvements to Centerville road.
<br />• Gain on sale of capital assets decreased $171,268 from the prior year relating to the sale of old public works site in 2014.
<br />Revenues
<br />Program revenues
<br />Charges for services
<br />Operating grants and contributions
<br />Capital grants and contributions
<br />General revenues
<br />Taxes
<br />Property taxes/tax increments
<br />Property taxes, levied for debt service
<br />Other taxes
<br />Grants and contributions
<br />not restricted to specific programs
<br />Unrestricted investment earnings
<br />Gain on sale of capital assets
<br />Total revenues
<br />Expenses
<br />General government
<br />Public safety
<br />Public works
<br />Culture and recreation
<br />Interest on long-term debt
<br />Water
<br />Sewer
<br />Storm Water
<br />Total expenses
<br />Change in net position
<br />City of Centerville's Changes in Net position
<br />Governmental Activities Business -type Activities
<br />Increase Increase
<br />2015 2014 (Decrease) 2015 2014 (Decrease)
<br />$ 352,896 $ 325,007 $ 27,889 $ 862,656 $ 815,029 $ 47,627
<br />125,643 130,617 (4,974) 9,945 9,945 -
<br />179,664 139,381 40,283 522,149 700,282 (178,133)
<br />1,800,648 1,734,708 65,940 - - -
<br />591,496 531,574 59,922 - -
<br />6,752 3,123 3,629 - - -
<br />61,999 54,875 7,124 - - -
<br />29,336 33,080 (3,744) 49,385 52,169 (2,784)
<br />16,109 187,377 (171,268) - - -
<br />3,164,543 3,139,742 24,801 1,444,135 1,577,425 (133,290)
<br />479,175
<br />397,951
<br />81,224 - - -
<br />1,113,185
<br />1,068,879
<br />44,306 - - -
<br />2,002,860
<br />1,232,431
<br />770,429 - - -
<br />236,418
<br />203,022
<br />33,396 - - -
<br />302,941
<br />306,499
<br />(3,558) - - -
<br />-
<br />-
<br />- 353,091 749,629 (396,538)
<br />-
<br />-
<br />- 433,338 418,082 15,256
<br />-
<br />-
<br />- 83,249 82,109 1,140
<br />4,134,579 3,208,782 925,797 869,678 1,249,820 (380,142)
<br />(970,036) (69,040) (900,996) 574,457 327,605 246,852
<br />Net position, January 1 as restated (Note 7) 10,274,573 10,691,179 (416,606) 11,185,583 10,995,003 190,580
<br />Net position, December 31 $ 9,304,537 $10,622,139 $ (1,317,602) $11,760,040 $11,322,608 $ 437,432
<br />* GASB Statement No. 68 was implemented for the year ended December 31, 2015 and required a restatement of beginning
<br />governmental and business -type activity net position. Prior year amounts were not restated causing a variance in ending net position at
<br />December 31, 2014 and beginning net position on January 1, 2015. See Note 7.
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