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CITY OF CASSELBERRY, FLORIDA
<br />MANAGEMENT'S DISCUSSION AND ANALYSIS Continued
<br />September 30, 2019
<br />City of Casselberry, Florida
<br />36,969
<br />28,228
<br />8,534
<br />Net Position
<br />45,503
<br />33,604
<br />Deferred Outflows for Pensions
<br />Governmental Activities Business -type Activities
<br />Total
<br />85,502
<br />2019 2018 2019
<br />2018
<br />2019
<br />2018
<br />Current and Other Assets $ 30,744,517 $ 25,108,957 $ 28,929,768
<br />$ 26,852,301
<br />$ 59,674,285 $
<br />51,961,258
<br />Capital Assets (Net) 61,300,137 59,202,228 60,031,766
<br />57,803,805
<br />121,331,903
<br />117,006,033
<br />Total Assets 92,044,654 84,311,185 88,961,534
<br />84,656,106
<br />181,006,188
<br />168,967,291
<br />Deferred Outflows of Resources
<br />Deferred Contributions for Pensions
<br />36,969
<br />28,228
<br />8,534
<br />5,376
<br />45,503
<br />33,604
<br />Deferred Outflows for Pensions
<br />888,124
<br />864,800
<br />85,502
<br />96,324
<br />973,626
<br />961,124
<br />Deferred Outflows for OPEB
<br />69,133
<br />19,897
<br />21,026
<br />5,970
<br />90,159
<br />25,867
<br />Total Deferred Outflows of Resources
<br />994,226
<br />912,925
<br />115,062
<br />107,670
<br />1,109,288
<br />1,020,595
<br />Current and Other Liabilities
<br />4,640,549
<br />4,232,350
<br />4,838,663
<br />3,463,136
<br />9,479,212
<br />7,695,486
<br />Long-term Liabilities
<br />14,738,977
<br />14,633,361
<br />4,832,286
<br />6,066,679
<br />19,571,263
<br />20,700,040
<br />Total Liabilities
<br />19,379,526
<br />18,865,711
<br />9,670,949
<br />9,529,815
<br />29,050,475
<br />28,395,526
<br />Deferred Inflows of Resources
<br />Deferred Inflows for Pensions
<br />1,507,690
<br />1,815,311
<br />137,873
<br />190,851
<br />1,645,563
<br />2,006,162
<br />Deferred Inflows for OPEB
<br />91,749
<br />33,456
<br />27,530
<br />11,573
<br />119,279
<br />45,029
<br />Total Deferred Inflows of Resources
<br />1,599,439
<br />1,848,767
<br />165,403
<br />202,424
<br />1,764,842
<br />2,051,191
<br />Net Position:
<br />Net Investment in
<br />Capital Assets
<br />51,906,199
<br />50,467,884
<br />53,458,694
<br />51,759,237
<br />105,364,893
<br />102,227,121
<br />Restricted
<br />9,400,516
<br />7,652,254
<br />6,656,072
<br />6,059,855
<br />16,056,588
<br />13,712,109
<br />Unrestricted
<br />10,753,200
<br />6,389,494
<br />19,125,478
<br />17,212,445
<br />29,878,678
<br />23,601,939
<br />Total Net Position
<br />$ 72,059,915
<br />$ 64,509,632
<br />$ 79,240,244
<br />$ 75,031,537
<br />$ 151,300,159
<br />$ 139,541,169
<br />There was an increase of $11,758,990 in the City's net position from the prior fiscal year. There was an
<br />increase of $4,208,707 in net position reported in connection with the City's business -type activities for the
<br />current year. This increase represents 22.01% of total unrestricted net position for business -type activities at
<br />year end. Governmental activities increased the City's net position by $7,550,283. This increase represents
<br />70.21 % 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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