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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 />
<br />
<br />Capital grants and contributions decrease due to the decrease in special assessment revenue.
<br />
<br />
<br />Gain on sale of capital assets increased $177,377 due to the sale of the public works site.
<br />
<br />City of Centerville’s Changes inNet position
<br />Governmental ActivitiesBusiness-type Activities
<br />IncreaseIncrease
<br />20142013(Decrease)20142013(Decrease)
<br />Revenues
<br />Program revenues
<br />Charges for services$ 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 />Other taxes 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$ (69,040) $ 11,322,608$ 10,995,003$ 327,605
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