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CITY OF CASSELBERRY, FLORIDA
<br />MANAGEMENT'S DISCUSSION AND ANALYSIS Continued
<br />September 30, 2018
<br />City of Casselberry, Florida
<br />48,485,241
<br />51,759,237
<br />51,593,224
<br />Net Position
<br />28,228 32,847
<br />5,376
<br />7,259 33,604 40,106
<br />Governmental Activities Business -type Activities
<br />Total
<br />96,324
<br />2018 2017 2018
<br />2017
<br />2018
<br />2017
<br />Current and Other Assets $ 25,108,957 $ 25,736,196 $ 26,852,301
<br />$ 21,772,285
<br />$ 51,961,258 $
<br />47,508,481
<br />Capital Assets (Net) 59,202,228 58,889,598 57,803,805
<br />58,560,183
<br />117,006,033
<br />117,449,781
<br />Total Assets 84,311,185 84,625,794 84,656,106
<br />80,332,468
<br />168,967,291
<br />164,958,262
<br />Deferred Outflows of Resources
<br />48,485,241
<br />51,759,237
<br />51,593,224
<br />Deferred Contributions for Pensions
<br />28,228 32,847
<br />5,376
<br />7,259 33,604 40,106
<br />Deferred Outflows for Pensions
<br />864,800 1,010,302
<br />96,324
<br />126,340 961,124 1,136,642
<br />Deferred Outflows for OPEB
<br />19,897 -
<br />5,970
<br />- 25,867 -
<br />Total Deferred Outflows of Resources
<br />912,925 1,043,149
<br />107,670
<br />133,599 1,020,595 1,176,748
<br />Current and Other Liabilities
<br />Long-term Liabilities
<br />Total Liabilities
<br />Deferred Inflows of Resources
<br />Deferred Inflows for Pensions
<br />Deferred Inflows for OPEB
<br />Total Deferred Inflows of Resources
<br />Net Position:
<br />Net Investment in
<br />Capital Assets
<br />Restricted
<br />Unrestricted
<br />Total Net Position, restated
<br />4,232,350 5,861,612 3,463,136 3,556,330 7,695,486 9,417,942
<br />14,633,361 17,522,201 6,066,679 6,537,746 20,700,040 24,059,947
<br />18,865,711 23,383,813 9,529,815 10,094,076 28,395,526 33,477,889
<br />1,815,311 1,234,701 190,851 180,273 2,006,162 1,414,974
<br />33,456 11,573 45,029 -
<br />1,848,767 1,234,701 202,424 180,273 2,051,191 1,414,974
<br />50,467,884
<br />48,485,241
<br />51,759,237
<br />51,593,224
<br />102,227,121
<br />100,078,465
<br />7,652,254
<br />6,604,173
<br />6,059,855
<br />2,928,449
<br />13,712,109
<br />9,532,622
<br />6,389,494
<br />6,726,613
<br />17,212,445
<br />15,934,864
<br />23,601,939
<br />22,661,477
<br />$ 64,509,632
<br />$ 61,816,027
<br />$ 75,031,537
<br />$ 70,456,537
<br />$ 139,541,169
<br />$ 132,272,564
<br />There was an increase of $7,268,605 in the City's net position from the prior fiscal year. There was an
<br />increase of $4,575,000 in net position reported in connection with the City's business -type activities for the
<br />current year. This increase represents 26.58% of total unrestricted net position for business -type activities at
<br />year end. Governmental activities increased the City's net position by $2,693,605. This increase represents
<br />42.16% of the total unrestricted net position for governmental activities at year-end. Key reasons for changes
<br />in net position are presented in the following pages for governmental and business -type activities.
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