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2003-12-31 Year End Financial Audit
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2003-12-31 Year End Financial Audit
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<br />Management Discussion and Analysis <br />February 6,2004 <br />Page V <br /> <br />Governmental activities: Governmental activities increased the City's net assets by $1,266,427, thereby accounting for <br />36.8 percent of the total growth in the net assets of the City. Key elements of this increase are as follows: <br /> <br />. Property tax revenue increased by $58,559 over last year. All of this increase is attributed to a surplus TIF <br />payment resulting from the closing ofTIF District 1-3. <br /> <br />. Investment earnings increased by $25,901 for governmental activities because of more aggressive investment <br />strategies and an overall increase in the size of the investment portfolio (due, in part, to the temporary <br />investment of debt proceeds.) <br /> <br />. Entries made to accommodate the capital asset and debt related provisions ofGASB Statement No. 34 account <br />for the most significant portion of the increase. <br /> <br />. Net assets increased, in part, due to the delay of budgeted street projects, resulting in a positive variance of <br />approximately $298,000 in the capital asset budget accounts. <br /> <br />Expenses and Program Revenue - Governmental Activities <br /> <br />Expenses by Function <br /> <br />Economic Development <br />547,037 <br /> <br /> <br />Culture & Recreation <br />576,067 <br /> <br />Public Works <br />5390,644 <br /> <br />General Government <br />$1,123,551 <br /> <br />Public Safety <br />5820,296 <br />
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