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CITY OF CASSELBERRY, FLORIDA
<br />MANAGEMENT'S DISCUSSION AND ANALYSIS Continued
<br />September 30, 2016
<br />City of Casselberry, Florida
<br />Net Position
<br />Governmental Activities
<br />Business -type Activities
<br />Total
<br />2016
<br />2015
<br />2016
<br />2015
<br />2016
<br />2015
<br />Current and Other Assets $ 29,391,077
<br />$ 30,063,979
<br />$ 17,295,811
<br />$ 16,542,960
<br />$ 46,686,888 $
<br />46,606,939
<br />Capital Assets (Net) 53,673,336
<br />52,412,509
<br />56,155,083
<br />53,102,520
<br />109,828,419
<br />105,515,029
<br />Total Assets 83,064,413
<br />82,476,488
<br />73,450,894
<br />69,645,480
<br />156,515,307
<br />152,121,968
<br />Deferred Outflows of Resources
<br />Deferred Contributions for Pensions 37,052 56,249 7,500 7,967 44,552 64,216
<br />Deferred Outflows for Pensions 1,760,556 3,001,313 150,339 116,485 1,910,895 3,117,798
<br />Total Deferred Outflows of Resources 1,797,608 3,057,562 157,839 124,452 1,955,447 3,182,014
<br />Current and Other Liabilities 6,342,465 4,240,349 2,825,984 3,603,917 9,168,449 7,844,266
<br />Long-term Liabilities 18,678,414 20,757,481 7,714,537 8,563,003 26,392,951 29,320,484
<br />Total Liabilities 25,020,879 24,997,830 10,540,521 12,166,920 35,561,400 37,164,750
<br />Deferred Inflows of Resources
<br />Deferred Inflows for Pensions 709,520 62,572 124,846 12,816 834,366 75,388
<br />Total Deferred Inflows of Resources 709,520 62,572 124,846 12,816 834,366 75,388
<br />Net Position:
<br />Net Investment in
<br />Capital Assets
<br />42,377,080
<br />45,818,091
<br />48,179,369
<br />43,836,847
<br />90,556,449
<br />89,654,938
<br />Restricted
<br />9,498,303
<br />8,471,838
<br />2,269,490
<br />2,217,575
<br />11,767,793
<br />10,689,413
<br />Unrestricted
<br />7,256,239
<br />6,183,719
<br />12,494,507
<br />11,535,774
<br />19,750,746
<br />17,719,493
<br />Total Net Position
<br />$ 59,131,622
<br />$ 60,473,648
<br />$ 62,943,366
<br />$ 57,590,196
<br />$ 122,074,988
<br />$ 118,063,844
<br />There was an increase of $4,011,144 in the City's net position from the prior fiscal year. There was an
<br />increase of $5,353,170 in net position reported in connection with the City's business -type activities for the
<br />current year. This increase represents 42.8% of total unrestricted net position for business -type activities at
<br />year end. Governmental activities decreased the City's net position by $(1,342,026). This decrease
<br />represents 18.5% of the total unrestricted net position for governmental activities at year-end. Key reasons for
<br />changes in net position are presented in the following pages for governmental and business -type activities.
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