|
CITY OF CASSELBERRY, FLORIDA
<br />MANAGEMENT'S DISCUSSION AND ANALYSIS Continued
<br />September 30, 2018
<br />Governmental Activities
<br />Governmental activities increased the City's net position by $2,693,605 thereby affecting 37.06% of the total
<br />increase in the net position of the City. This increase is due to the addition of several large transportation
<br />projects in the City. The public safety function (primarily police) has the largest percentage of governmental
<br />activity expenses (36.96%) and it presents the largest deficit from associated program revenues. Public safety
<br />expenses are primarily covered by general revenues of the City.
<br />City of Casselberry, Florida
<br />Changes in Net Position
<br />9
<br />Governmental Activities
<br />Business -type
<br />Activities
<br />Total
<br />2018
<br />2017
<br />2018
<br />2017
<br />2018
<br />2017
<br />REVENUES
<br />Program Revenues:
<br />Charges for Services
<br />$ 5,005,643
<br />$ 5,243,210
<br />$ 19,528,133
<br />$ 19,843,452
<br />$ 24,533,776 $
<br />25,086,662
<br />Operating Grants and Contributions
<br />619,693
<br />177,318
<br />1,808
<br />20,771
<br />621,501
<br />198,089
<br />Capital Grants and Contributions
<br />606,533
<br />581,132
<br />78,024
<br />316,921
<br />684,557
<br />898,053
<br />General Revenues:
<br />Property Taxes
<br />3,863,887
<br />3,642,618
<br />-
<br />-
<br />3,863,887
<br />3,642,618
<br />Other Taxes
<br />8,222,427
<br />7,888,740
<br />-
<br />-
<br />8,222,427
<br />7,888,740
<br />Other
<br />4,079,936
<br />3,899,077
<br />278,018
<br />284,011
<br />4,357,954
<br />4,183,088
<br />Total Revenues
<br />22,398,119
<br />21,432,095
<br />19,885,983
<br />20,465,155
<br />42,284,102
<br />41,897,250
<br />EXPENSES
<br />General Government
<br />3,186,612
<br />2,842,728
<br />-
<br />-
<br />3,186,612
<br />2,842,728
<br />Public Safety
<br />7,628,779
<br />7,312,223
<br />7,628,779
<br />7,312,223
<br />Physical Environment
<br />3,673,470
<br />3,357,673
<br />3,673,470
<br />3,357,673
<br />Transportation
<br />3,156,259
<br />2,789,917
<br />3,156,259
<br />2,789,917
<br />Economic Environment
<br />444,771
<br />508,643
<br />444,771
<br />508,643
<br />Culture/Recreation
<br />2,227,600
<br />2,225,677
<br />2,227,600
<br />2,225,677
<br />Interest on Long-term Debt
<br />323,555
<br />324,371
<br />-
<br />-
<br />323,555
<br />324,371
<br />Water and Wastewater
<br />-
<br />-
<br />13,416,587
<br />12,586,024
<br />13,416,587
<br />12,586,024
<br />Golf Course
<br />957,864
<br />782,835
<br />957,864
<br />782,835
<br />Total Expenses
<br />20,641,046
<br />19,361,232
<br />14,374,451
<br />13,368,859
<br />35,015,497
<br />32,730,091
<br />Excess (Deficiency) Before Special
<br />Items and Transfers
<br />1,757,073
<br />2,070,863
<br />5,511,532
<br />7,096,296
<br />7,268,605
<br />9,167,159
<br />Transfers
<br />936,532
<br />(152,056)
<br />(936,532)
<br />152,056
<br />-
<br />-
<br />Change in Net Position
<br />2,693,605
<br />1,918,807
<br />4,575,000
<br />7,248,352
<br />7,268,605
<br />9,167,159
<br />Net Position Beginning, restated
<br />61,816,027
<br />59,897,220
<br />70,456,537
<br />63,208,185
<br />132,272,564
<br />123,105,405
<br />Net Position Ending
<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 />9
<br />
|