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2011 CAFRComprehensive Annual Financial Report For the Fiscal Year December 31, 2011 • Golden Valley, Minnesota photo by Kate Larson, 2011 Views of the Valley INTRODUCTORY SECTION -i- Term Expires Linda Loomis Mayor 12/31/2011 Mike Freiberg Councilmember 12/31/2011 Paula Pentel Councilmember 12/31/2013 DeDe Scanlon Councilmember 12/31/2013 Bob Shaffer Councilmember 12/31/2011 Thomas Burt City Manager Appointed Sue Virnig Finance Director Appointed Best and Flanagan City Attorney Appointed Springsted, Inc. Bond Consultants Appointed CITY COUNCIL CITY OFFICIALS CITY CONSULTANTS CITY OF GOLDEN VALLEY HENNEPIN COUNTY, MINNESOTA City Council and Other Officials Year Ended December 31, 2011 FINANCIAL SECTION CITY OF GOLDEN VALLEY Management’s Discussion and Analysis Year Ended December 31, 2011 -3- As management of the City of Golden Valley, Minnesota (the City), we have provided readers of the City’s financial statements with this narrative overview and analysis of the financial activities of the City for the fiscal year ended December 31, 2011. We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal, located earlier in this report. FINANCIAL HIGHLIGHTS The assets of the City exceeded its liabilities at the close of the most recent fiscal year by $96,586,174 (net assets). At year-end, the City was able to report a positive balance in all categories of net assets. At the end of the fiscal year, the unassigned fund balance for the City’s General Fund was $7,395,646, which represents 48.9 percent of total General Fund expenditures and transfers out for 2011. The City sold two new bond issues and refinanced a previous issue in 2011 for a total amount of $7,365,000. The total long-term bonded debt decreased by $11,655,000 at the end of 2011. OVERVIEW OF THE FINANCIAL STATEMENTS Management’s Discussion and Analysis (MD&A) is intended to serve as an introduction to the City’s basic financial statements, which are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to basic financial statements. This report also contains other supplementary information in addition to the basic financial statements. Government-Wide Financial Statements – The government-wide financial statements are designed to provide readers with a broad overview of the City’s finances, in a manner similar to private sector businesses. The Statement of Net Assets presents information on all of the City’s assets and liabilities, with the difference between the two reported as net assets. Over time, increases or decreases in net assets may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. The Statement of Activities presents information showing how the City’s net assets changed during the most recent fiscal year. All changes in net assets are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (delinquent taxes and special assessments). Both of the government-wide financial statements distinguish functions of the City that are principally supported by property taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities include general government, public safety, public works, and parks and recreation. The business-type activities of the City include enterprises for water and sewer, storm sewer, golf course, motor vehicle licensing, and recycling. -4- The government-wide statements include not only the City itself (known as the primary government), but also the Golden Valley Housing and Redevelopment Authority (HRA). The HRA is a legally separate entity which functions, in essence, as a department of the City, to provide housing and redevelopment assistance through the administration of various programs. Therefore, the HRA has been included as an integral part of the City’s financial statements. Fund Financial Statements – A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the City can be divided into two categories: governmental funds and proprietary funds. Governmental Funds – Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as the balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental funds Balance Sheet and Statement of Revenue, Expenditures, and Changes in Fund Balances provide a reconciliation to facilitate the comparison between governmental funds and governmental activities. The City maintains 19 individual governmental funds. Information is presented separately in the governmental funds Balance Sheet and Statement of Revenue, Expenditures, and Changes in Fund Balances for the General, Golden Hills Tax Increment Special Revenue, Street Reconstruction Debt Service, Golden Hills Tax Increment Debt Service, and Street Reconstruction Capital Project Funds, all of which are considered to be major funds. Data from the other nonmajor governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements elsewhere in this report. The City adopts an annual appropriated budget for the General Fund. Budget-to-actual comparisons are provided in this financial report for this fund. Proprietary Funds – The City maintains two different types of proprietary funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City uses enterprise funds to account for its water and sewer (utility), storm sewer, golf course, motor vehicle licensing, and recycling operations. Internal service funds are an accounting device used to accumulate and allocate costs internally among the City’s various functions. The City uses internal service funds to account for workers’ compensation, payroll benefits, and vehicle maintenance activities. Because these internal service fund activities predominantly benefit governmental rather than business-type functions, they have been included within governmental activities in the government-wide financial statements. Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the water and sewer, storm sewer, golf course, motor vehicle licensing, and recycling operations, all of which are considered to be major funds of the City. -5- The internal service funds are combined into a single, aggregated presentation in the proprietary fund financial statements. Individual fund data for the internal service funds is provided in the form of combining statements elsewhere in this report. Notes to Basic Financial Statements – The notes to basic financial statements provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. Other Information – Required supplementary information (RSI) on the City’s pension plan is presented following the notes to basic financial statements. Combining and individual fund statements and schedules for nonmajor funds are presented immediately following the RSI. Statistical tables are presented as the last section in this report. GOVERNMENT-WIDE FINANCIAL ANALYSIS As noted earlier, net assets may serve over time as a useful indicator of the City’s financial position. In the case of the City, assets exceeded liabilities by $96,586,174 at the end of the 2011 fiscal year. This represents an overall improvement in the City’s net assets of $4,879,748 from the previous year. Net Assets – The City has 51.9 percent of its total net assets invested in capital assets (land, land improvements, buildings and improvements, machinery and equipment, infrastructure, and construction in progress) less any related debt used to acquire those assets that is still outstanding. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City’s investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot liquidate these liabilities. An additional 23.9 percent of the City’s net assets represent resources that are subject to external restrictions on how they may be used. The remaining 24.2 percent of net assets are unrestricted and may be used to meet the City’s ongoing obligations. The following is a summary of the City’s net assets: 2011 2010 2011 2010 2011 2010 Current and other assets 57,330,244$ 56,154,709$ 18,089,795$ 18,057,440$ 75,420,039$ 74,212,149$ Capital assets 77,581,763 79,790,662 30,532,678 28,308,885 108,114,441 108,099,547 Total assets 134,912,007 135,945,371 48,622,473 46,366,325 183,534,480 182,311,696 Noncurrent liabilities (including current portion) 79,137,789 82,520,938 3,175,000 3,470,000 82,312,789 85,990,938 Other liabilities 3,004,627 3,788,568 1,630,890 825,764 4,635,517 4,614,332 Total liabilities 82,142,416 86,309,506 4,805,890 4,295,764 86,948,306 90,605,270 Net assets Invested in capital assets, net of related debt 22,753,481 21,635,548 27,357,678 24,838,885 50,111,159 46,474,433 Restricted 23,045,045 22,187,677 – – 23,045,045 22,187,677 Unrestricted 6,971,065 5,812,640 16,458,905 17,231,676 23,429,970 23,044,316 Total net assets 52,769,591$ 49,635,865$ 43,816,583$ 42,070,561$ 96,586,174$ 91,706,426$ Governmental Activities Business-Type Activities Total -6- The following is a summary of the City’s changes in net assets: 2011 2010 2011 2010 2011 2010 Revenues Program revenues Charges for services 2,686,158$ 2,301,734$ 12,022,612$ 12,099,352$ 14,708,770$ 14,401,086$ Operating grants and contributions 413,826 410,767 463,650 177,601 877,476 588,368 Capital grants and contributions 2,498,297 1,831,662 191,686 – 2,689,983 1,831,662 General revenues Property taxes 19,752,048 20,143,891 – – 19,752,048 20,143,891 Franchise taxes 581,600 – – – 581,600 – Grants and contributions not restricted to specific programs 27,386 27,386 – – 27,386 27,386 Other general revenues 336,139 350,183 – – 336,139 350,183 Investment earnings 300,813 250,723 142,204 101,243 443,017 351,966 Gain on sale of capital assets 156,161 44,330 558 5,330 156,719 49,660 Total revenues 26,752,428 25,360,676 12,820,710 12,383,526 39,573,138 37,744,202 Expenses General government 3,319,661 3,801,269 – – 3,319,661 3,801,269 Public safety 6,490,371 6,585,990 – – 6,490,371 6,585,990 Public works 9,720,753 9,864,540 – – 9,720,753 9,864,540 Parks and recreation 1,335,562 1,338,155 – – 1,335,562 1,338,155 Interest and fiscal charges 2,950,955 3,272,726 – – 2,950,955 3,272,726 Water and sewer – – 7,505,786 6,561,335 7,505,786 6,561,335 Storm sewer – – 1,182,590 1,239,080 1,182,590 1,239,080 Golf course – – 1,708,984 1,736,551 1,708,984 1,736,551 Motor vehicle licensing – – 260,583 423,423 260,583 423,423 Recycling – – 218,145 290,818 218,145 290,818 Total expenses 23,817,302 24,862,680 10,876,088 10,251,207 34,693,390 35,113,887 Increase in net assets before transfers 2,935,126 497,996 1,944,622 2,132,319 4,879,748 2,630,315 Transfers 198,600 198,600 (198,600) (198,600) – – Increase in net assets 3,133,726 696,596 1,746,022 1,933,719 4,879,748 2,630,315 Net assets – beginning 49,635,865 48,939,269 42,070,561 40,136,842 91,706,426 89,076,111 Net assets – ending 52,769,591$ 49,635,865$ 43,816,583$ 42,070,561$ 96,586,174$ 91,706,426$ TotalGovernmental Activities Business-Type Activities Governmental Activities – Governmental activities increased net assets by $3,133,726, accounting for 64.2 percent of the total growth in the City’s net assets. Key elements of this net increase include:  Capital grants and contributions increased $666,635 from the prior year, mainly due to a $400,000 county grant received to improve the City’s youth baseball fields.  In 2011, the City began planning for an upcoming Douglas Drive improvement project which is being funded through a new franchise tax, from which the City received $581,600 during the year.  Expenses decreased by $1,045,378 from the previous year. General government expenses decreased $481,608 due to the decertification of the Valley Square Tax Increment District in 2010. Interest and fiscal charges were also $321,771 lower than last year due to a decrease in outstanding city debt. -7- Expenses and Program Revenues – Governmental Activities $– $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 $9,000,000 $10,000,000 General Government Public Safety Public Works Parks and Recreation Interest and Fiscal Charges Expenses Program Revenues Revenue by Source – Governmental Activities Charges for Services 10% Operating Grants and Contributions 2% Other 3% Capital Grants and Contributions 9% Taxes 76% -8- Business-Type Activities – Business-type activities increased the City’s net assets by $1,746,022, accounting for 35.8 percent of the total growth in the City’s net assets from operations. Water and Sewer Utility Fund net assets increased by $497,433. The City’s water rates were increased 3.8 percent in 2011 to offset the increased cost of water purchased from the City of Minneapolis through the Joint Water Commission, and to pay for planned infrastructure improvements. Sanitary sewer rates remained the same for those residential users under 20,000 gallons of usage during the winter quarter. Those using more during the winter did see an increase in sewer rates based on usage. Commercial sewer accounts received a 33 percent increase on the rate per 1,000 gallons of water billed. Sanitary sewer infrastructure improvements for inflow and infiltration, and higher disposal costs charged by the Metropolitan Council Environment Services (MCES), have increased expenses for the City. Also, $1,723,570 of the capitalized cost of water and sewer projects was financed with user fees. Storm Sewer Utility Fund net assets increased by $1,575,918. No adjustments to rates were made in 2011. The 2010 planned infrastructure improvements that coincided with the City’s pavement management program were less than the budget. A portion of the resources of this fund will also be needed to pay the debt service of the storm sewer utility revenue bonds sold in 2004 and 2006. The proceeds of these issues financed the storm sewer costs associated with the Trunk Highway 55/General Mills Boulevard/Boone Avenue North Intersection and Flood Proofing Improvement Project. Motor Vehicle Operating Fund net assets decreased by $233,704. The City experienced a theft by an employee of the Motor Vehicle Department in March 2011. The office was closed for internal review. Golden Valley’s Motor Vehicle Licensing Department is a deputy registrar for the state of Minnesota Department of Vehicle Services and contracts with the state to operate the office. Since closing, the City has fully complied with recommendations from both state and independent reviews and will be reopening in July/August of 2012. Other business-type activities did not have a significant impact on net assets in 2011. -9- Expenses and Program Revenues – Business-Type Activities $– $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 Water and Sewer Storm Sewer Brookview Golf Course Motor Vehicle Recycling Expenses Program Revenues Revenue by Source – Business-Type Activities Charges for Services 94% Operating Grants and Contributions 4% Capital Grants and Contributions 1% Other 1% -10- FINANCIAL ANALYSIS OF THE CITY’S FUNDS Governmental Funds – At the end of the fiscal year, the City’s governmental funds reported combined ending fund balances of $46,965,554, an increase of $1,264,452 in comparison with the prior year. The use of $29,472,220 of fund balance is restricted by various externally imposed constraints. Additional amounts of $928,337 and $9,124,351 are committed and assigned, respectively, for internally imposed spending constraints. Fund balance of $45,000 represents assets that are considered to be in nonspendable form. Finally, the remaining $7,395,646 of fund balance is unassigned and may be used for any approved public purpose. General Fund – The fund balance of the General Fund increased by $215,575 to $9,218,998 at December 31, 2011. The unassigned fund balance at December 31, 2011 of $7,395,646 is equal to 48.9 percent of total expenditures and other uses in the General Fund, which puts the General Fund in an excellent financial position. The reserves help pay for expenditures until property tax dollars are received by the City in July and December. General Fund operating results can be summarized as follows: 2011 2010 Fund balance – beginning of year 9,003,423$ 8,985,030$ Additions Revenue 15,166,020 14,698,598 Other sources 175,000 175,000 Total additions 15,341,020 14,873,598 Deductions Expenditures 13,860,475 13,515,235 Other uses 1,264,970 1,339,970 Total deductions 15,125,445 14,855,205 Fund balance – end of year 9,218,998$ 9,003,423$ At year-end, $45,000 of nonspendable fund balance in the General Fund is for the long-term portion of an advance to the Brookview Operating Enterprise Fund. Of the remaining fund balance, $278,352 was assigned for budget stabilization. This amount is for temporary revenue shortfalls or unpredicted expenditures and provides the City time to react to permanent changes in the City’s operating environment. Also, $1,500,000 was assigned for self-insurance to highlight the continued use of the fund balance as a reserve for insurance deductibles as opposed to purchasing additional umbrella liability insurance. The remaining unassigned fund balance, $7,395,646, is for working capital. This is the amount needed to provide for General Fund operations during the first half of the year, since the City does not receive any significant money from its main revenue source—property taxes—until July of each year. -11- General Fund Revenues – The following is an analysis of 2011 General Fund revenue: Original and Final Over (Under) Revenue 2011 Budget 2011 Actual Budget Ad valorem taxes 11,702,050$ 11,600,785$ (101,265)$ (0.9) % Licenses 166,865 213,564 46,699 28.0 Permits 576,400 948,342 371,942 64.5 Intergovernmental 10,500 158,380 147,880 1,408.4 Charges for services 1,725,540 1,598,648 (126,892) (7.4) Fines and forfeits 250,000 303,908 53,908 21.6 Investment income 100,000 64,533 (35,467) (35.5) Other revenue 214,140 277,860 63,720 29.8 Totals 14,745,495$ 15,166,020$ 420,525$ 2.9 (Under) Budget Percent Over Ad valorem taxes were under budget due to abatements of tax payments from previous years. Permits were over budget due to an increase in building construction. Intergovernmental revenue exceeded budget due to several small grants from the state and federal government. Charges for services were lower due to less project activity for streets. Interest on investments came in under budget because of lower interest rates and market value adjustments on the City’s investment portfolio. General Fund Expenditures – The following is an analysis of 2011 General Fund expenditures: Original and Final Over (Under) Category 2011 Budget 2011 Actual Budget General government 1,155,065$ 1,164,211$ 9,146$ 0.8 % Administrative services 1,524,180 1,460,704 (63,476) (4.2) Casualty insurance 280,000 255,536 (24,464) (8.7) Building operations 570,680 501,636 (69,044) (12.1) Public safety 6,212,050 6,010,214 (201,836) (3.2) Public works 3,263,205 3,089,258 (173,947) (5.3) Planning and development 322,315 310,914 (11,401) (3.5) Parks and recreation 1,153,030 1,068,002 (85,028) (7.4) Totals 14,480,525$ 13,860,475$ (620,050)$ (4.3) (Under) Budget Percent Over Administrative services were lower due to less telephone costs; less mailings, which reduced postage costs; lower maintenance on computer systems; and reduced cost of supplies. Casualty insurance was lower than budget due to the cost of coverage based on total expenditures of the City. Public safety was under budget due to lower total salaries from not being fully staffed, lower dispatch costs, and lower fuel costs. Public works was under budget due to lower fuel prices, less supplies and services, and salary savings with some staff positions due to retirements or reclassifications. Planning and development costs were under budget due to reduced consulting fees for studies. Programs for parks and recreation were under budget due to lower program costs and reduced printing costs. -12- Other Major Governmental Funds – The City reported four other major governmental funds for 2011. Two of these funds relate to the City’s Golden Hills Tax Increment District. The Golden Hills Tax Increment Special Revenue Fund is used to account for the tax increment revenue collected on public improvements within the tax increment district. These revenues are primarily used, via transfers to the Golden Hills Tax Increment Debt Service Fund, to pay debt service on the tax increment bonds sold to finance the improvements. Fund balances increased $1,984,035 as tax increment revenue collected exceeded transfers for debt service and administrative costs. At December 31, 2011, this fund had a net equity of $6,155,289. The Golden Hills Tax Increment Debt Service Fund ended the year with a fund balance of $1,819,102, a decrease of $1,078,149. Transfers in to this fund were less than scheduled debt service payments, as the City is spending down the fund balance in anticipation of the final debt service payments due in 2015. The two other major governmental funds relate to the City’s ongoing street reconstruction plan. The Street Reconstruction Debt Service Fund is used to account for the debt service on the general obligation improvement bonds issued to finance street improvements. At year-end, this fund had a fund balance of $13,351,651 accumulated for future debt service. Fund balance declined by $715,524 in 2011, mainly due to a crossover refunding that retired $5.42 million on outstanding debt this year. The Street Reconstruction Capital Project Fund ended the year with a fund balance of $4,210,156, which increased $131,559 from the prior year as capital expenditures were slightly less than the proceeds from the improvement bonds issued this year. Proprietary Funds – The City’s proprietary funds provide the same information for the business-type activities found in the government-wide financial statements, but in more detail. Unrestricted net assets of the City’s enterprise funds totaled $17,167,295 at the end of the fiscal year. The Utility Fund had an increase in net assets of $497,443 due to the timing of improvements that coincide with the pavement management projects. The Storm Sewer Utility Fund had an increase in net assets of $1,575,918 due to fewer improvements than anticipated to coincide with the pavement management project areas and a few project delays. The Brookview Operating (Golf Course) Fund had a decrease in net assets of $138,099 due to reduced revenue caused by bad weather, which reduced the number of playable golf days. The Motor Vehicle Operating Fund had a decrease in net assets of $233,704, due to the closure mid-year. The Recycling Fund had an increase in net assets of $88,612 due to the increase in rates for the recycling program and market for recyclable material. -13- Capital Assets – The City’s investment in capital assets (net of accumulated depreciation) for its governmental and business-type activities as of December 31, 2011 amounts to $108,114,441. This balance represents a net increase of $14,894 from the prior year. The City’s capital assets for the last two years are as follows: 2011 2010 2011 2010 2011 2010 Land 3,527,684$ 3,527,684$ 857,044$ 857,044$ 4,384,728$ 4,384,728$ Land improvements 4,118,676 4,072,692 2,941,207 2,911,153 7,059,883 6,983,845 Buildings and improvements 11,683,530 11,683,561 667,657 667,657 12,351,187 12,351,218 Machinery and equipment 9,714,438 9,874,086 3,379,717 3,180,489 13,094,155 13,054,575 Infrastructure 101,202,931 97,242,392 34,338,591 31,997,386 135,541,522 129,239,778 Construction in progress 3,367,588 4,566,640 2,857,279 1,848,847 6,224,867 6,415,487 Less accumulated depreciation (56,033,084) (51,176,393) (14,508,817) (13,153,691) (70,541,901) (64,330,084) Net total 77,581,763$ 79,790,662$ 30,532,678$ 28,308,885$ 108,114,441$ 108,099,547$ Governmental Activities Business-Type Activities Total Because of the completion of some street reconstruction projects, the costs were moved from construction in progress to infrastructure. Also, this has increased depreciation now that those projects are complete. Additional details of the City’s capital asset activity for the year can be found in Note 4 of the notes to basic financial statements. Long-Term Debt – The debt service funds account for the accumulation of resources to finance all of the City’s governmental activity general obligation debt. The revenue sources for these funds include annual tax levies, tax increment transferred from the HRA General Special Revenue Fund, and special assessments. At year-end, there was $16,425,889 of fund balance restricted for debt service in the governmental funds. The revenue bonds will be paid from the designated business activity for storm water. The following table presents the City’s bonded debt and certificates of indebtedness as of the last two year-ends: 2011 2010 2011 2010 2011 2010 G.O. special assessment bonds 56,640,000$ 58,205,000$–$ –$ 56,640,000$ 58,205,000$ G.O. tax increment bonds 12,735,000 14,940,000 – – 12,735,000 14,940,000 G.O. tax abatement bonds 2,750,000 3,080,000 – – 2,750,000 3,080,000 G.O. certificates of indebtedness 2,100,000 2,190,000 – – 2,100,000 2,190,000 G.O. state-aid street bonds 2,190,000 2,290,000 – – 2,190,000 2,290,000 Unamortized premiums 785,719 590,508 – – 785,719 590,508 Compensated absences 1,560,275 1,517,473 – – 1,560,275 1,517,473 Net OPEB obligation 376,795 298,465 – – 376,795 298,465 Revenue bonds – – 3,175,000 3,470,000 3,175,000 3,470,000 Total 79,137,789$ 83,111,446$ 3,175,000$ 3,470,000$ 82,312,789$ 86,581,446$ TotalGovernmental Activities Business-Type Activities -14- In 2011, the City sold the following bond issues: 1) $1,840,000 G.O. Improvement Bonds, Series 2011A – The proceeds of this issue will finance the improvements with the 2011 pavement management program. 2) $655,000 G.O. Equipment Certificates of Indebtedness, Series 2011B – The proceeds of these certificates will finance the purchases of various pieces of public works and public safety equipment included in the City’s 2008–2012 capital improvement program. 3) $4,870,000 G.O. Improvement Refunding Bonds, Series 2011C – The proceeds of this issue and interest earned thereon will be used to refund the 2013 through 2019 maturities of the City’s G.O. Improvement Bonds, Services 2003C on their February 1, 2012 call date. Additional details of long-term debt activity for the year can be found in Note 5 of the notes to basic financial statements. REQUESTS FOR INFORMATION Questions concerning any of the information provided in this report or requests for additional information should be addressed by writing to the City of Golden Valley, Attention: Finance Director, 7800 Golden Valley Road, Golden Valley, Minnesota 55427 or by calling (763) 593–8010. GOVERNMENT-WIDE FINANCIAL STATEMENTS FUND FINANCIAL STATEMENTS Go l d e n H i l l s St r e e t Go l d e n H i l l s St r e e t Ta x I n c r e m e n t R e c o n s t r u c t i o n T a x I n c r e m e n t R e c o n s t r u c t i o n Ge n e r a l S p e c i a l R e v e n u e D e b t S e r v i c e D e b t S e r v i c e C a p i t a l P r o j e c t N o n m a j o r Totals As s e t s Ca s h a n d t e m p o r a r y i n v e s t m e n t s 9, 8 3 5 , 0 5 5 $ 6, 1 7 1 , 8 6 2 $ 8, 2 8 9 , 1 7 1 $ 1, 8 1 9 , 1 0 2 $ 4, 3 2 0 , 4 6 5 $ 12,386,003 $ 42,821,658 $ Ca s h h e l d w i t h t r u s t e e – – 5, 0 6 4 , 1 3 5 – – – 5,064,135 Re c e i v a b l e s De l i n q u e n t t a x e s 1 3 0 , 3 1 1 – – – – – 130,311 De l i n q u e n t s p e c i a l a s s e s s m e n t s 8 , 3 4 6 – 31 , 9 1 3 – – 284 4 0 , 5 4 3 De f e r r e d s p e c i a l a s s e s s m e n t s 2 6 , 0 4 2 – 3, 7 4 0 , 4 7 5 – – 72,355 3 , 8 3 8 , 8 7 2 De f e r r e d c o n t i n g e n t s p e c i a l a s s e s s m e n t s – – 59 3 , 4 6 7 – – 12,765 6 0 6 , 2 3 2 Ac c o u n t s 8 2 , 3 7 2 – – – – 135,212 2 1 7 , 5 8 4 Ac c r u e d i n t e r e s t 2 3 3 , 8 3 8 – 3, 3 4 2 – – 19,035 2 5 6 , 2 1 5 Du e f r o m o t h e r f u n d s 8 2 , 7 1 8 – – – – 55,000 1 3 7 , 7 1 8 Ad v a n c e s t o o t h e r f u n d s 4 5 , 0 0 0 – – – – – 45,000 Du e f r o m o t h e r g o v e r n m e n t a l u n i t s 1 4 6 , 0 3 2 – – – – 695 1 4 6 , 7 2 7 To t a l a s s e t s 1 0 , 5 8 9 , 7 1 4 $ 6 , 1 7 1 , 8 6 2 $ 1 7 , 7 2 2 , 5 0 3 $ 1 , 8 1 9 , 1 0 2 $ 4 , 3 2 0 , 4 6 5 $ 1 2 , 6 8 1 , 3 4 9 $ 5 3 , 3 0 4 , 9 9 5 $ Li a b i l i t i e s a n d F u n d B a l a n c e s Li a b i l i t i e s Ac c o u n t s p a y a b l e 2 5 4 , 3 6 6 $ – $ – $ – $ 21 , 1 1 5 $ 138,471 $ 413,952 $ Co n t r a c t s p a y a b l e 43 7 – – – 59 , 0 6 9 66,955 126,461 Ac c r u e d s a l a r i e s p a y a b l e 56 0 , 0 7 1 – – – – – 560,071 Du e t o o t h e r g o v e r n m e n t a l u n i t s 1 1 0 , 9 8 2 – – – – 34,437 1 4 5 , 4 1 9 De p o s i t s 2 8 0 , 1 6 1 – 5, 0 0 0 – 30 , 1 2 5 69,579 384,865 Du e t o o t h e r f u n d s – 16 , 5 7 3 – – – 76,145 9 2 , 7 1 8 De f e r r e d r e v e n u e 1 6 4 , 6 9 9 – 4, 3 6 5 , 8 5 2 – – 85,404 4 , 6 1 5 , 9 5 5 To t a l l i a b i l i t i e s 1 , 3 7 0 , 7 1 6 1 6 , 5 7 3 4 , 3 7 0 , 8 5 2 – 11 0 , 3 0 9 470,991 6,339,441 Fu n d b a l a n c e s No n s p e n d a b l e 45 , 0 0 0 – – – – – 45,000 Re s t r i c t e d – 6, 1 5 5 , 2 8 9 1 3 , 3 5 1 , 6 5 1 1 , 8 1 9 , 1 0 2 3 , 7 8 4 , 2 4 1 4 , 3 6 1 , 9 3 7 2 9 , 4 7 2 , 2 2 0 Co m m i t t e d – – – – – 928,337 9 2 8 , 3 3 7 As s i g n e d 1, 7 7 8 , 3 5 2 – – – 42 5 , 9 1 5 6,920,084 9,124,351 Un a s s i g n e d 7, 3 9 5 , 6 4 6 – – – – – 7,395,646 To t a l f u n d b a l a n c e s 9 , 2 1 8 , 9 9 8 6 , 1 5 5 , 2 8 9 1 3 , 3 5 1 , 6 5 1 1 , 8 1 9 , 1 0 2 4 , 2 1 0 , 1 5 6 1 2 , 2 1 0 , 3 5 8 4 6 , 9 6 5 , 5 5 4 To t a l l i a b i l i t i e s a n d f u n d b a l a n c e s 1 0 , 5 8 9 , 7 1 4 $ 6 , 1 7 1 , 8 6 2 $ 1 7 , 7 2 2 , 5 0 3 $ 1 , 8 1 9 , 1 0 2 $ 4 , 3 2 0 , 4 6 5 $ 1 2 , 6 8 1 , 3 4 9 $ 5 3 , 3 0 4 , 9 9 5 $ Se e n o t e s t o b a s i c f i n a n c i a l s t a t e m e n t s De c e m b e r 3 1 , 2 0 1 1 CI T Y O F G O L D E N V A L L E Y Ba l a n c e S h e e t Go v e r n m e n t a l F u n d s Pa g e s 1 7 a n d 1 8 Go l d e n H i l l s St r e e t Go l d e n H i l l s St r e e t Ta x I n c r e m e n t Re c o n s t r u c t i o n Ta x I n c r e m e n t Re c o n s t r u c t i o n Ge n e r a l Sp e c i a l R e v e n u e De b t S e r v i c e D e b t S e r v i c e C a p i t a l P r o j e c t Nonmajor Total s Re v e n u e Ad v a l o r e m t a x e s 11 , 6 0 0 , 7 8 5 $ – $ 3, 0 8 5 , 9 8 6 $ – $ – $ 1,104,365 $ 15,791,136 $ Ta x i n c r e m e n t s – 3, 9 1 8 , 5 2 7 – – – 75,458 3,993,985 Sp e c i a l a s s e s s m e n t s 26 , 2 0 9 – 1, 3 3 4 , 9 5 9 – – 28,032 1,389,200 Fr a n c h i s e t a x e s – – – – 581,600 581,600 Li c e n s e s a n d p e r m i t s 1, 1 6 1 , 9 0 6 – – – – – 1,161,906 In t e r g o v e r n m e n t a l r e v e n u e 1 5 8 , 3 8 0 – – – – 792,905 951,285 Ch a r g e s f o r s e r v i c e s 1, 5 9 8 , 6 4 8 – – – – 32,462 1,631,110 Fi n e s a n d f o r f e i t s 30 3 , 9 0 8 – – – – – 303,908 In v e s t m e n t i n c o m e 64 , 5 3 3 10 , 1 3 4 65 , 8 3 3 7, 5 4 7 40 , 2 0 3 93,520 281,770 Ot h e r r e v e n u e 25 1 , 6 5 1 – 21 , 0 0 3 – 1, 9 5 6 362,996 637,606 To t a l r e v e n u e 15 , 1 6 6 , 0 2 0 3 , 9 2 8 , 6 6 1 4 , 5 0 7 , 7 8 1 7 , 5 4 7 4 2 , 1 5 9 3 , 0 7 1 , 3 3 8 26,723,506 Ex p e n d i t u r e s Cu r r e n t Ge n e r a l g o v e r n m e n t 1, 1 6 4 , 2 1 1 5, 6 2 6 – – – 209,783 1,379,620 Ad m i n i s t r a t i v e s e r v i c e s 1, 4 6 0 , 7 0 4 – – – – – 1,460,704 Ca s u a l t y i n s u r a n c e 25 5 , 5 3 6 – – – – – 255,536 Bu i l d i n g o p e r a t i o n s 50 1 , 6 3 6 – – – – – 501,636 Pu b l i c s a f e t y 6, 0 1 0 , 2 1 4 – – – – – 6,010,214 Pu b l i c w o r k s 3 , 0 8 9 , 2 5 8 – – – – – 3,089,258 Pl a n n i n g a n d d e v e l o p m e n t 31 0 , 9 1 4 – – – – – 310,914 Pa r k s a n d r e c r e a t i o n 1, 0 6 8 , 0 0 2 – – – – – 1,068,002 Ca p i t a l o u t l a y – – – – 1, 6 7 7 , 3 4 0 3,031,514 4,708,854 De b t s e r v i c e Pr i n c i p a l – – 2, 8 5 5 , 0 0 0 2, 2 0 5 , 0 0 0 – 1,175,000 6,235,000 In t e r e s t a n d f i s c a l c h a r g e s – – 2, 1 8 2 , 6 8 2 66 0 , 6 9 6 – 267,248 3,110,626 To t a l e x p e n d i t u r e s 13 , 8 6 0 , 4 7 5 5 , 6 2 6 5 , 0 3 7 , 6 8 2 2 , 8 6 5 , 6 9 6 1 , 6 7 7 , 3 4 0 4 , 6 8 3 , 5 4 5 28,130,364 Ex c e s s ( d e f i c i e n c y ) o f r e v e n u e o v e r e x p e n d i t u r e s 1, 3 0 5 , 5 4 5 3 , 9 2 3 , 0 3 5 ( 5 2 9 , 9 0 1 ) ( 2 , 8 5 8 , 1 4 9 ) ( 1 , 6 3 5 , 1 8 1 ) ( 1 , 6 1 2 , 2 0 7 ) (1,406,858) Ot h e r f i n a n c i n g s o u r c e s ( u s e s ) Sa l e o f c a p i t a l a s s e t s – – – – – 236,593 236,593 Bo n d s i s s u e d – – 98 , 8 2 2 – 1, 7 4 1 , 1 7 8 655,000 2,495,000 Re f u n d i n g b o n d s i s s u e d – – 4, 8 7 0 , 0 0 0 – – – 4,870,000 Pr e m i u m s o n b o n d s i s s u e d – – 26 5 , 5 5 5 – 25 , 5 6 2 – 291,117 Pa i d t o r e f u n d e d b o n d e s c r o w a g e n t – – (5 , 4 2 0 , 0 0 0 ) – – – (5,420,000) Tr a n s f e r s i n 17 5 , 0 0 0 – – 1, 7 8 0 , 0 0 0 – 1,447,570 3,402,570 Tr a n s f e r s ( o u t ) ( 1 , 2 6 4 , 9 7 0 ) ( 1 , 9 3 9 , 0 0 0 ) – – – – (3,203,970) To t a l o t h e r f i n a n c i n g s o u r c e s ( u s e s ) ( 1 , 0 8 9 , 9 7 0 ) ( 1 , 9 3 9 , 0 0 0 ) ( 1 8 5 , 6 2 3 ) 1 , 7 8 0 , 0 0 0 1 , 7 6 6 , 7 4 0 2 , 3 3 9 , 1 6 3 2,671,310 Ne t c h a n g e i n f u n d b a l a n c e s 2 1 5 , 5 7 5 1 , 9 8 4 , 0 3 5 ( 7 1 5 , 5 2 4 ) ( 1 , 0 7 8 , 1 4 9 ) 1 3 1 , 5 5 9 7 2 6 , 9 5 6 1,264,452 Fu n d b a l a n c e s Be g i n n i n g o f y e a r 9, 0 0 3 , 4 2 3 4, 1 7 1 , 2 5 4 14 , 0 6 7 , 1 7 5 2, 8 9 7 , 2 5 1 4, 0 7 8 , 5 9 7 11,483,402 45,701,102 En d o f y e a r 9, 2 1 8 , 9 9 8 $ 6 , 1 5 5 , 2 8 9 $ 1 3 , 3 5 1 , 6 5 1 $ 1 , 8 1 9 , 1 0 2 $ 4 , 2 1 0 , 1 5 6 $ 1 2 , 2 1 0 , 3 5 8 $ 46,965,554 $ Se e n o t e s t o b a s i c f i n a n c i a l s t a t e m e n t s Ye a r E n d e d D e c e m b e r 3 1 , 2 0 1 1 CI T Y O F G O L D E N V A L L E Y St a t e m e n t o f R e v e n u e , E x p e n d i t u r e s , a n d C h a n g e s i n F u n d B a l a n c e s Go v e r n m e n t a l F u n d s Pa g e s 2 0 a n d 2 1 Governmenta l St o r m S e w e r Br o o k v i e w Mo t o r V e h i c l e Activities Ut i l i t y Ut i l i t y Op e r a t i n g Op e r a t i n g R e c y c l i n g Totals Internal Servic e Op e r a t i n g r e v e n u e Ch a r g e s f o r s e r v i c e s 7 , 7 4 8 , 5 3 2 $ 2 , 2 7 9 , 6 3 3 $ 1 , 1 1 2 , 9 3 6 $ 1 3 8 , 9 3 6 $ 2 6 6 , 8 5 8 $ 1 1 , 5 4 6 , 8 9 5 $ 6,226,706 $ Sa l e s a n d r e n t a l s 7 , 6 9 9 – 49 9 , 4 1 5 – – 507,114 – Le s s s a l e s t a x a n d c r e d i t c a r d f e e s – – (3 1 , 3 9 7 ) – – (31,397) – To t a l o p e r a t i n g r e v e n u e 7 , 7 5 6 , 2 3 1 2 , 2 7 9 , 6 3 3 1 , 5 8 0 , 9 5 4 1 3 8 , 9 3 6 2 6 6 , 8 5 8 12,022,612 6,226,706 Op e r a t i n g e x p e n s e s En t e r p r i s e o p e r a t i o n s 6, 8 5 0 , 8 6 2 52 0 , 9 7 9 1, 5 2 0 , 8 7 6 25 4 , 9 8 6 21 8 , 1 4 5 9,365,848 – Ot h e r s e r v i c e s – – – – – – 6,948,780 De p r e c i a t i o n 64 7 , 0 4 9 51 6 , 9 6 5 15 7 , 0 8 3 – – 1,321,097 2,734 To t a l o p e r a t i n g e x p e n s e s 7, 4 9 7 , 9 1 1 1, 0 3 7 , 9 4 4 1, 6 7 7 , 9 5 9 25 4 , 9 8 6 21 8 , 1 4 5 10,686,945 6,951,514 Op e r a t i n g i n c o m e ( l o s s ) 25 8 , 3 2 0 1, 2 4 1 , 6 8 9 (9 7 , 0 0 5 ) (1 1 6 , 0 5 0 ) 48 , 7 1 3 1,335,667 (724,808) No n o p e r a t i n g r e v e n u e ( e x p e n s e ) Ad v a l o r e m t a x e s – – – – – – 66,000 In t e r g o v e r n m e n t a l r e v e n u e 18 2 , 3 5 2 1 9 1 , 6 8 6 – – 56 , 0 2 6 430,064 320,801 In v e s t m e n t i n c o m e 56 , 2 0 3 6 1 , 5 7 3 9 , 6 0 9 7 , 3 4 6 7 , 4 7 3 142,204 19,043 Ot h e r i n c o m e – 22 2 , 9 3 7 2, 3 3 5 – – 225,272 42,739 Ga i n o n s a l e o f c a p i t a l a s s e t s 55 8 – – – – 558 – In t e r e s t e x p e n s e – (1 4 1 , 9 6 7 ) (3 , 0 3 8 ) – – (145,005) – To t a l n o n o p e r a t i n g r e v e n u e ( e x p e n s e ) 2 3 9 , 1 1 3 3 3 4 , 2 2 9 8 , 9 0 6 7 , 3 4 6 6 3 , 4 9 9 653,093 448,583 In c o m e ( l o s s ) b e f o r e c o n t r i b u t i o n s a n d t r a n s f e r s 49 7 , 4 3 3 1 , 5 7 5 , 9 1 8 ( 8 8 , 0 9 9 ) ( 1 0 8 , 7 0 4 ) 1 1 2 , 2 1 2 1,988,760 (276,225) Tr a n s f e r s ( o u t ) – – (5 0 , 0 0 0 ) (1 2 5 , 0 0 0 ) (2 3 , 6 0 0 ) (198,600) – Ch a n g e i n n e t a s s e t s 4 9 7 , 4 3 3 1 , 5 7 5 , 9 1 8 ( 1 3 8 , 0 9 9 ) ( 2 3 3 , 7 0 4 ) 8 8 , 6 1 2 1,790,160 (276,225) Ne t a s s e t s Be g i n n i n g o f y e a r 21 , 5 1 6 , 1 3 0 1 6 , 4 7 8 , 9 3 1 2 , 8 9 5 , 2 6 8 9 7 6 , 5 1 5 8 6 7 , 9 6 9 42,734,813 585,769 En d o f y e a r 22 , 0 1 3 , 5 6 3 $ 1 8 , 0 5 4 , 8 4 9 $ 2 , 7 5 7 , 1 6 9 $ 7 4 2 , 8 1 1 $ 9 5 6 , 5 8 1 $ 4 4 , 5 2 4 , 9 7 3 $ 309,544 $ Ch a n g e i n n e t a s s e t s – e n t e r p r i s e f u n d s 1 , 7 9 0 , 1 6 0 $ Ad j u s t m e n t t o r e f l e c t t h e c o n s o l i d a t i o n o f i n t e r n a l s e r v i c e f u n d a c t i v i t i e s r e l a t e d t o t h e e n t e r p r i s e f u n d s ( 4 4 , 1 3 8 ) Ch a n g e i n n e t a s s e t s – b u s i n e s s - t y p e a c t i v i t i e s 1 , 7 4 6 , 0 2 2 $ Se e n o t e s t o b a s i c f i n a n c i a l s t a t e m e n t s Pr o p r i e t a r y F u n d s Ye a r E n d e d D e c e m b e r 3 1 , 2 0 1 1 Bu s i n e s s - T y p e A c t i v i t i e s – E n t e r p r i s e F u n d s CI T Y O F G O L D E N V A L L E Y St a t e m e n t o f R e v e n u e , E x p e n s e s , a n d C h a n g e s i n N e t A s s e t s Pa g e s 2 6 a n d 2 7 Governmental St o r m S e w e r B r o o k v i e w M o t o r V e h i c l e A c t i v i t i e s Ut i l i t y Ut i l i t y Op e r a t i n g Op e r a t i n g Re c y c l i n g Totals Internal Service Ca s h f l o w s f r o m o p e r a t i n g a c t i v i t i e s Re c e i p t s f r o m c u s t o m e r s a n d u s e r s 7, 7 0 2 , 2 9 1 $ 2, 5 0 2 , 5 7 0 $ 1, 6 1 2 , 9 2 1 $ 15 2 , 0 9 4 $ 26 6 , 8 5 8 $ 12,236,734 $ 4,660,608 $ Re c e i p t s f r o m i n t e r f u n d s e r v i c e s p r o v i d e d – – – – – – 1,601,253 Pa i d t o s u p p l i e r s / s e r v i c e p r o v i d e r s (4 , 5 6 3 , 7 8 4 ) (5 3 8 , 9 2 6 ) (5 5 1 , 7 3 0 ) (4 7 , 4 6 9 ) (1 6 8 , 3 9 9 ) (5,870,308) (4,729,131) Pa i d t o e m p l o y e e s (8 8 8 , 8 7 8 ) (2 0 8 , 9 2 7 ) (9 0 9 , 1 3 3 ) (1 6 6 , 5 9 1 ) – (2,173,529) (2,028,863) Pa y m e n t s f o r i n t e r f u n d s e r v i c e s ( 2 7 5 , 0 0 0 ) ( 1 0 0 , 0 0 0 ) ( 8 5 , 0 0 0 ) ( 3 0 , 0 0 0 ) ( 5 1 , 5 0 0 ) ( 5 4 1 , 5 0 0 ) – Ne t c a s h f l o w s f r o m b y o p e r a t i n g a c t i v i t i e s 1 , 9 7 4 , 6 2 9 1 , 6 5 4 , 7 1 7 6 7 , 0 5 8 ( 9 1 , 9 6 6 ) 4 6 , 9 5 9 3 , 6 5 1 , 3 9 7 (496,133) Ca s h f l o w s f r o m c a p i t a l a n d r e l a t e d f i n a n c i n g a c t i v i t i e s Ac q u i s i t i o n o f c a p i t a l a s s e t s ( 2 , 3 7 0 , 6 1 9 ) ( 1 , 1 7 4 , 2 7 2 ) – – – (3,544,891) (38,390) Re p a y m e n t o f a d v a n c e s f r o m o t h e r f u n d s – – (4 5 , 0 0 0 ) – – (45,000) – Pr o c e e d s f r o m s a l e o f c a p i t a l a s s e t s 5 5 8 – – – – 558 – Pr i n c i p a l p a i d o n c a p i t a l d e b t – (2 9 5 , 0 0 0 ) – – – (295,000) – In t e r e s t p a i d o n c a p i t a l d e b t – (1 4 0 , 8 9 8 ) (4 , 0 5 1 ) – – (144,949) – Ne t c a s h f l o w s f r o m c a p i t a l a n d r e l a t e d f i n a n c i n g a c t i v i t i e s ( 2 , 3 7 0 , 0 6 1 ) ( 1 , 6 1 0 , 1 7 0 ) ( 4 9 , 0 5 1 ) – – (4,029,282) (38,390) Ca s h f l o w s f r o m i n v e s t i n g a c t i v i t i e s In t e r e s t r e c e i v e d o n i n v e s t m e n t s 5 6 , 2 0 3 6 1 , 5 7 3 9 , 6 0 9 7 , 3 4 6 7 , 4 7 3 1 4 2 , 2 0 4 19,043 Ca s h f l o w s f r o m n o n c a p i t a l f i n a n c i n g a c t i v i t i e s In t e r g o v e r n m e n t a l r e v e n u e 1 8 2 , 3 5 2 1 9 1 , 6 8 6 – – 56 , 0 2 6 430,064 320,801 Ad v a l o r e m t a x e s – – – – – – 66,000 Tr a n s f e r s ( o u t ) – – (5 0 , 0 0 0 ) (1 2 5 , 0 0 0 ) (2 3 , 6 0 0 ) (198,600) – Ne t c a s h f l o w s f r o m n o n c a p i t a l f i n a n c i n g a c t i v i t i e s 1 8 2 , 3 5 2 1 9 1 , 6 8 6 ( 5 0 , 0 0 0 ) ( 1 2 5 , 0 0 0 ) 3 2 , 4 2 6 2 3 1 , 4 6 4 386,801 Ne t i n c r e a s e ( d e c r e a s e ) i n c a s h a n d t e m p o r a r y i n v e s t m e n t s / c a s h e q u i v a l e n t s ( 1 5 6 , 8 7 7 ) 2 9 7 , 8 0 6 ( 2 2 , 3 8 4 ) ( 2 0 9 , 6 2 0 ) 8 6 , 8 5 8 ( 4 , 2 1 7 ) (128,679) Ca s h a n d t e m p o r a r y i n v e s t m e n t s / c a s h e q u i v a l e n t s Be g i n n i n g o f y e a r 6, 3 4 2 , 2 9 3 7 , 4 9 2 , 3 8 9 1 , 1 6 9 , 8 4 7 9 6 3 , 3 5 7 8 7 5 , 2 1 0 1 6 , 8 4 3 , 0 9 6 2,296,458 En d o f y e a r 6, 1 8 5 , 4 1 6 $ 7 , 7 9 0 , 1 9 5 $ 1 , 1 4 7 , 4 6 3 $ 7 5 3 , 7 3 7 $ 9 6 2 , 0 6 8 $ 1 6 , 8 3 8 , 8 7 9 $ 2,167,779 $ Re c o n c i l i a t i o n o f o p e r a t i n g i n c o m e ( l o s s ) t o n e t c a s h f l o w s f r o m o p e r a t i n g a c t i v i t i e s Op e r a t i n g i n c o m e ( l o s s ) 2 5 8 , 3 2 0 $ 1 , 2 4 1 , 6 8 9 $ ( 9 7 , 0 0 5 ) $ ( 1 1 6 , 0 5 0 ) $ 4 8 , 7 1 3 $ 1 , 3 3 5 , 6 6 7 $ (724,808)$ Ad j u s t m e n t s t o r e c o n c i l e o p e r a t i n g i n c o m e ( l o s s ) t o n e t c a s h p r o v i d e d ( u s e d ) b y o p e r a t i n g a c t i v i t i e s De p r e c i a t i o n 64 7 , 0 4 9 5 1 6 , 9 6 5 1 5 7 , 0 8 3 – – 1,321,097 2,734 Ot h e r i n c o m e – 22 2 , 9 3 7 2, 3 3 5 – – 225,272 42,739 Ch a n g e i n a s s e t s a n d l i a b i l i t i e s Re c e i v a b l e s De l i n q u e n t s p e c i a l a s s e s s m e n t s 2, 2 8 8 – – – – 2,288 – De f e r r e d s p e c i a l a s s e s s m e n t s 3 , 0 8 1 – – – – 3,081 – Ac c o u n t s 12 , 5 9 4 – 10 2 13 , 1 5 8 – 25,854 (8,918) Du e f r o m o t h e r g o v e r n m e n t a l u n i t s (7 1 , 9 0 3 ) – – – – (71,903) 1,334 In v e n t o r y 85 0 – (1 , 8 6 7 ) – – (1,017) (14,931) Ac c o u n t s p a y a b l e 17 , 3 5 2 33 , 1 0 6 2 , 3 8 8 1 0 , 9 2 6 ( 1 , 7 5 4 ) 6 2 , 0 1 8 17,895 Co n t r a c t s p a y a b l e ( 2 0 , 2 9 9 ) ( 3 5 , 9 8 0 ) 3 , 5 7 4 – – (52,705) – Ne t O P E B o b l i g a t i o n – – – – – – 78,330 Ac c r u e d c o m p e n s a t e d a b s e n c e s – – – – – – 42,802 Du e t o o t h e r g o v e r n m e n t a l u n i t s 25 4 , 3 0 2 (3 2 4 , 0 0 0 ) 44 8 – – (69,250) (794) De p o s i t s 87 0 , 9 9 5 – – – – 870,995 67,484 Ne t c a s h f l o w s f r o m o p e r a t i n g a c t i v i t i e s 1, 9 7 4 , 6 2 9 $ 1, 6 5 4 , 7 1 7 $ 67 , 0 5 8 $ (9 1 , 9 6 6 ) $ 46 , 9 5 9 $ 3,651,397 $ (496,133)$ Se e n o t e s t o b a s i c f i n a n c i a l s t a t e m e n t s Ye a r E n d e d D e c e m b e r 3 1 , 2 0 1 1 Bu s i n e s s - T y p e A c t i v i t i e s – E n t e r p r i s e F u n d s CI T Y O F G O L D E N V A L L E Y St a t e m e n t o f C a s h F l o w s Pr o p r i e t a r y F u n d s Pa g e s 2 8 a n d 2 9 COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES Ca p i t a l P a r k C a p i t a l E q u i p m e n t S t a t e - A i d D o u g l a s D r i v e H R A C a p i t a l G o l d e n H i l l s N o r t h W i r t h N o . 3 Bu i l d i n g I m p r o v e m e n t I m p r o v e m e n t R e p l a c e m e n t C o n s t r u c t i o n I m p r o v e m e n t P r o j e c t T a x I n c r e m e n t T a x I n c r e m e n t T o t a l s As s e t s Ca s h a n d t e m p o r a r y i n v e s t m e n t s 2 , 1 5 0 , 3 5 2 $ 1 , 5 3 9 , 8 3 6 $ 1 , 0 4 5 , 1 6 5 $ 2 , 9 8 9 , 2 6 9 $ 2 , 7 9 2 , 3 4 2 $ 3 2 7 $ 1 0 3 , 6 6 5 $ 3 0 0 , 1 6 2 $ 2 9 , 0 6 5 $ 10,950,183 $ Re c e i v a b l e s De l i n q u e n t s p e c i a l a s s e s s m e n t s – 2 8 4 – – – – – – – 284 De f e r r e d s p e c i a l a s s e s s m e n t s – – – – 7 2 , 3 5 5 – – – – 72,355 De f e r r e d c o n t i n g e n t s p e c i a l a s s e s s m e n t s – – – – 1 2 , 7 6 5 – – – – 12,765 Ac c o u n t s – – – – – 1 3 2 , 5 5 5 – – – 132,555 Du e f r o m o t h e r f u n d s – 5 5 , 0 0 0 – – – – – – – 55,000 Du e f r o m o t h e r g o v e r n m e n t a l u n i t s – – – – – – – – 6 9 5 695 To t a l a s s e t s 2 , 1 5 0 , 3 5 2 $ 1 , 5 9 5 , 1 2 0 $ 1 , 0 4 5 , 1 6 5 $ 2 , 9 8 9 , 2 6 9 $ 2 , 8 7 7 , 4 6 2 $ 1 3 2 , 8 8 2 $ 1 0 3 , 6 6 5 $ 3 0 0 , 1 6 2 $ 2 9 , 7 6 0 $ 11,223,837 $ Li a b i l i t i e s a n d F u n d B a l a n c e s Li a b i l i t i e s Ac c o u n t s p a y a b l e 5 , 2 8 9 $ 3 0 , 9 4 6 $ 2 4 , 0 0 6 $ 2 4 , 7 9 5 $ 4 8 , 8 6 0 $ 1 , 7 0 0 $ – $ – $ –$ 135,596 $ Co n t r a c t s p a y a b l e 8, 9 1 9 3, 5 0 0 33 , 1 7 5 – 21 , 3 6 1 – – – – 66,955 Du e t o o t h e r g o v e r n m e n t a l u n i t s – 32 , 7 8 1 – 1, 6 5 6 – – – – – 34,437 De p o s i t s – 59 , 7 3 9 2, 7 4 4 – – – – (1 , 0 1 7 ) 8,113 69,579 Du e t o o t h e r f u n d s – – – – – 55 , 0 0 0 – 14 , 4 0 1 5,426 74,827 De f e r r e d r e v e n u e – 28 4 – – 85 , 1 2 0 – – – – 85,404 To t a l l i a b i l i t i e s 14 , 2 0 8 12 7 , 2 5 0 59 , 9 2 5 26 , 4 5 1 15 5 , 3 4 1 56 , 7 0 0 – 13 , 3 8 4 13,539 466,798 Fu n d b a l a n c e s Re s t r i c t e d f o r s t a t e - a i d s t r e e t i m p r o v e m e n t s – – – – 2 , 5 2 9 , 9 3 0 – – – – 2,529,930 Re s t r i c t e d f o r D o u g l a s D r i v e i m p r o v e m e n t s – – – – – 75 , 3 6 1 – – – 75,361 Re s t r i c t e d f o r r e d e v e l o p m e n t – – – – – – 1 0 3 , 6 6 5 28 6 , 7 7 8 16,221 406,664 Co m m i t t e d f o r p a r k i m p r o v e m e n t s – – 2 5 0 , 0 0 0 – – – – – – 250,000 Co m m i t t e d f o r e q u i p m e n t r e p l a c e m e n t – – – 5 7 5 , 0 0 0 – – – – – 575,000 As s i g n e d f o r p a r k i m p r o v e m e n t s – – 7 3 5 , 2 4 0 – – – – – – 735,240 As s i g n e d f o r e q u i p m e n t r e p l a c e m e n t – – – 2 , 3 8 7 , 8 1 8 – – – – – 2,387,818 As s i g n e d f o r s t r e e t i m p r o v e m e n t s – – – – 1 9 2 , 1 9 1 82 1 – – – 193,012 As s i g n e d f o r c a p i t a l i m p r o v e m e n t s 2, 1 3 6 , 1 4 4 1, 4 6 7 , 8 7 0 – – – – – – – 3,604,014 To t a l f u n d b a l a n c e s 2, 1 3 6 , 1 4 4 1, 4 6 7 , 8 7 0 98 5 , 2 4 0 2, 9 6 2 , 8 1 8 2, 7 2 2 , 1 2 1 76 , 1 8 2 10 3 , 6 6 5 28 6 , 7 7 8 16,221 10,757,039 To t a l l i a b i l i t i e s a n d f u n d b a l a n c e s 2, 1 5 0 , 3 5 2 $ 1 , 5 9 5 , 1 2 0 $ 1 , 0 4 5 , 1 6 5 $ 2 , 9 8 9 , 2 6 9 $ 2 , 8 7 7 , 4 6 2 $ 1 3 2 , 8 8 2 $ 1 0 3 , 6 6 5 $ 3 0 0 , 1 6 2 $ 2 9 , 7 6 0 $ 11,223,837 $ CI T Y O F G O L D E N V A L L E Y No n m a j o r C a p i t a l P r o j e c t F u n d s Co m b i n i n g B a l a n c e S h e e t De c e m b e r 3 1 , 2 0 1 1 Pa g e s 6 4 a n d 6 5 Ca p i t a l P a r k C a p i t a l E q u i p m e n t S t a t e - A i d D o u g l a s D r i v e H R A C a p i t a l G o l d e n H i l l s N o r t h W i r t h N o . 3 Bu i l d i n g I m p r o v e m e n t I m p r o v e m e n t R e p l a c e m e n t C o n s t r u c t i o n I m p r o v e m e n t P r o j e c t T a x I n c r e m e n t T a x I n c r e m e n t T o t a l s Re v e n u e Ta x i n c r e m e n t s – $ – $ – $ – $ – $ – $ – $ – $ 7 5 , 4 5 8 $ 75,458 $ Sp e c i a l a s s e s s m e n t s – 1 8 , 9 5 0 – – 9 , 0 8 2 – – – – 28,032 Fr a n c h i s e t a x e s – – – – – 5 8 1 , 6 0 0 – – – 581,600 In t e r g o v e r n m e n t a l r e v e n u e 1 8 , 1 7 8 – 4 0 0 , 0 0 0 – 3 7 4 , 7 2 7 – – – – 792,905 Ch a r g e s f o r s e r v i c e s – 3 2 , 4 6 2 – – – – – – – 32,462 In v e s t m e n t i n c o m e 1 8 , 6 0 2 1 2 , 6 7 3 5 , 6 7 6 2 2 , 5 0 4 2 4 , 9 9 9 8 2 1 2 2 2 6 5 7 7 4 86,228 Ot h e r r e v e n u e Mi s c e l l a n e o u s 4 8 , 4 3 3 – 2 4 , 6 6 9 1 9 , 9 8 4 – – – – – 93,086 To t a l r e v e n u e 8 5 , 2 1 3 6 4 , 0 8 5 4 3 0 , 3 4 5 4 2 , 4 8 8 4 0 8 , 8 0 8 5 8 2 , 4 2 1 2 2 2 6 5 7 7 5 , 5 3 2 1,689,771 Ex p e n d i t u r e s Ca p i t a l o u t l a y St r e e t – 1 1 7 , 7 0 3 – – 3 2 8 , 9 7 1 5 0 6 , 2 3 9 – – – 952,913 Ci t y b u i l d i n g s a n d g r o u n d s 26 8 , 1 9 4 – 6 2 1 , 0 3 8 – – – – – – 889,232 Eq u i p m e n t – – – 1 , 0 9 3 , 3 2 6 – – – – – 1,093,326 HR A p r o j e c t s – – – – – – – – 96,043 96,043 To t a l c a p i t a l o u t l a y 26 8 , 1 9 4 11 7 , 7 0 3 62 1 , 0 3 8 1, 0 9 3 , 3 2 6 32 8 , 9 7 1 50 6 , 2 3 9 – – 96,043 3,031,514 De b t s e r v i c e Pr i n c i p a l r e t i r e m e n t – – – – 1 0 0 , 0 0 0 – – – – 100,000 In t e r e s t a n d f i s c a l c h a r g e s – – – 5, 3 1 3 91 , 4 6 2 – – – – 96,775 To t a l d e b t s e r v i c e – – – 5, 3 1 3 19 1 , 4 6 2 – – – – 196,775 To t a l e x p e n d i t u r e s 26 8 , 1 9 4 11 7 , 7 0 3 62 1 , 0 3 8 1, 0 9 8 , 6 3 9 52 0 , 4 3 3 50 6 , 2 3 9 – – 96,043 3,228,289 Ex c e s s ( d e f i c i e n c y ) o f r e v e n u e o v e r e x p e n d i t u r e s (1 8 2 , 9 8 1 ) (5 3 , 6 1 8 ) (1 9 0 , 6 9 3 ) (1 , 0 5 6 , 1 5 1 ) (1 1 1 , 6 2 5 ) 76 , 1 8 2 22 2 65 7 (20,511) (1,538,518) Ot h e r f i n a n c i n g s o u r c e s Sa l e o f c a p i t a l a s s e t s – – – 2 3 6 , 5 9 3 – – – – – 236,593 Bo n d s i s s u e d – – – 6 3 2 , 3 2 0 – – – – – 632,320 Tr a n s f e r s i n 18 9 , 9 7 0 – 5 0 0 , 0 0 0 59 8 , 6 0 0 – – – – – 1,288,570 To t a l o t h e r f i n a n c i n g s o u r c e s 18 9 , 9 7 0 – 5 0 0 , 0 0 0 1, 4 6 7 , 5 1 3 – – – – – 2,157,483 Ne t c h a n g e i n f u n d b a l a n c e s 6, 9 8 9 (5 3 , 6 1 8 ) 30 9 , 3 0 7 41 1 , 3 6 2 (1 1 1 , 6 2 5 ) 76 , 1 8 2 22 2 65 7 (20,511) 618,965 Fu n d b a l a n c e s Be g i n n i n g o f y e a r 2, 1 2 9 , 1 5 5 1, 5 2 1 , 4 8 8 67 5 , 9 3 3 2, 5 5 1 , 4 5 6 2, 8 3 3 , 7 4 6 – 1 0 3 , 4 4 3 28 6 , 1 2 1 36,732 10,138,074 En d o f y e a r 2, 1 3 6 , 1 4 4 $ 1 , 4 6 7 , 8 7 0 $ 9 8 5 , 2 4 0 $ 2 , 9 6 2 , 8 1 8 $ 2 , 7 2 2 , 1 2 1 $ 7 6 , 1 8 2 $ 1 0 3 , 6 6 5 $ 2 8 6 , 7 7 8 $ 1 6 , 2 2 1 $ 10,757,039 $ CI T Y O F G O L D E N V A L L E Y No n m a j o r C a p i t a l P r o j e c t F u n d s Co m b i n i n g S t a t e m e n t o f R e v e n u e , E x p e n d i t u r e s , a n d C h a n g e s i n F u n d B a l a n c e s Ye a r E n d e d D e c e m b e r 3 1 , 2 0 1 1 Pa g e s 6 6 a n d 6 7 2010 Pe r s o n a l S u p p l i e s a n d O v e r ( U n d e r ) Bu d g e t S e r v i c e s S e r v i c e s C a p i t a l O u t l a y T o t a l B u d g e t A c t u a l Ex p e n d i t u r e s Ge n e r a l g o v e r n m e n t Ci t y C o u n c i l 2 8 7 , 9 7 0 $ 1 3 2 , 8 3 8 $ 1 5 4 , 9 4 9 $ – $ 2 8 7 , 7 8 7 $ ( 1 8 3 ) $ 2 6 8 , 9 0 1 $ Ci t y m a n a g e r 7 4 7 , 0 9 5 6 5 7 , 4 2 5 6 7 , 3 2 8 – 7 2 4 , 7 5 3 ( 2 2 , 3 4 2 ) 7 1 6 , 1 0 8 Le g a l s e r v i c e 1 2 0 , 0 0 0 1 5 1 , 6 7 1 – – 1 5 1 , 6 7 1 3 1 , 6 7 1 1 4 7 , 0 5 1 To t a l g e n e r a l g o v e r n m e n t 1 , 1 5 5 , 0 6 5 9 4 1 , 9 3 4 2 2 2 , 2 7 7 – 1 , 1 6 4 , 2 1 1 9 , 1 4 6 1 , 1 3 2 , 0 6 0 Ad m i n i s t r a t i v e s e r v i c e s 1 , 5 2 4 , 1 8 0 7 4 6 , 6 7 7 7 1 4 , 0 2 7 – 1 , 4 6 0 , 7 0 4 ( 6 3 , 4 7 6 ) 1 , 4 6 0 , 0 6 3 Ca s u a l t y i n s u r a n c e 2 8 0 , 0 0 0 – 2 5 5 , 5 3 6 – 2 5 5 , 5 3 6 ( 2 4 , 4 6 4 ) 2 7 7 , 0 1 6 Bu i l d i n g o p e r a t i o n s 5 7 0 , 6 8 0 2 1 , 5 0 6 4 6 4 , 0 2 6 1 6 , 1 0 4 5 0 1 , 6 3 6 ( 6 9 , 0 4 4 ) 5 1 2 , 6 7 1 Pu b l i c s a f e t y Ad m i n i s t r a t i o n 8 2 8 , 5 8 5 7 8 2 , 6 4 4 2 0 , 7 1 0 – 8 0 3 , 3 5 4 ( 2 5 , 2 3 1 ) 7 8 9 , 8 2 5 Po l i c e 3 , 6 2 0 , 9 2 5 2 , 9 3 9 , 3 9 3 5 5 1 , 7 7 0 – 3 , 4 9 1 , 1 6 3 ( 1 2 9 , 7 6 2 ) 3 , 4 5 2 , 8 3 9 Fi r e a n d i n s p e c t i o n s 1 , 5 1 6 , 7 3 0 1 , 2 8 8 , 7 1 4 1 9 6 , 4 0 5 – 1 , 4 8 5 , 1 1 9 ( 3 1 , 6 1 1 ) 1 , 4 2 2 , 3 4 5 Pr o s e c u t i o n a n d c o u r t 2 4 5 , 8 1 0 3 1 , 8 4 6 1 9 8 , 7 3 2 – 2 3 0 , 5 7 8 ( 1 5 , 2 3 2 ) 2 1 4 , 9 4 8 To t a l p u b l i c s a f e t y 6 , 2 1 2 , 0 5 0 5 , 0 4 2 , 5 9 7 9 6 7 , 6 1 7 – 6 , 0 1 0 , 2 1 4 ( 2 0 1 , 8 3 6 ) 5 , 8 7 9 , 9 5 7 Pu b l i c w o r k s Ad m i n i s t r a t i o n 31 9 , 8 3 0 29 7 , 0 6 7 14 , 9 4 1 – 31 2 , 0 0 8 (7,822) 308,227 En g i n e e r i n g 61 3 , 5 1 5 18 4 , 0 1 7 27 9 , 3 0 7 – 46 3 , 3 2 4 (150,191) 507,125 St r e e t m a i n t e n a n c e 1, 3 3 3 , 3 7 5 75 4 , 9 8 9 54 1 , 6 3 0 7, 4 5 3 1, 3 0 4 , 0 7 2 (29,303) 1,225,024 Pa r k m a i n t e n a n c e 99 6 , 4 8 5 70 2 , 7 5 7 30 7 , 0 9 7 – 1, 0 0 9 , 8 5 4 13,369 899,892 To t a l p u b l i c w o r k s 3, 2 6 3 , 2 0 5 22 , 2 8 9 1, 1 4 2 , 9 7 5 7, 4 5 3 3, 0 8 9 , 2 5 8 (173,947) 2,940,268 Pl a n n i n g a n d d e v e l o p m e n t 32 2 , 3 1 5 29 5 , 8 6 4 15 , 0 5 0 – 31 0 , 9 1 4 (11,401) 279,607 Pa r k s a n d r e c r e a t i o n Ad m i n i s t r a t i o n 67 2 , 4 6 0 57 4 , 6 0 7 74 , 5 0 5 – 64 9 , 1 1 2 (23,348) 613,362 Co m m u n i t y c e n t e r 71 , 4 0 0 41 , 3 4 2 16 , 1 9 8 – 57 , 5 4 0 (13,860) 56,756 Re c r e a t i o n p r o g r a m s 40 9 , 1 7 0 14 8 , 2 8 5 21 3 , 0 6 5 – 36 1 , 3 5 0 (47,820) 363,475 To t a l p a r k s a n d r e c r e a t i o n 1, 1 5 3 , 0 3 0 76 4 , 2 3 4 30 3 , 7 6 8 – 1, 0 6 8 , 0 0 2 (85,028) 1,033,593 To t a l e x p e n d i t u r e s 14 , 4 8 0 , 5 2 5 $ 7 , 8 3 5 , 1 0 1 $ 4 , 0 8 5 , 2 7 6 $ 2 3 , 5 5 7 $ 1 3 , 8 6 0 , 4 7 5 $ ( 6 2 0 , 0 5 0 ) $ 1 3 , 5 1 5 , 2 3 5 $ Sc h e d u l e o f E x p e n d i t u r e s – B u d g e t a n d A c t u a l Ye a r E n d e d D e c e m b e r 3 1 , 2 0 1 1 (W i t h C o m p a r a t i v e A c t u a l A m o u n t s f o r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 1 0 ) 20 1 1 Ac t u a l CI T Y O F G O L D E N V A L L E Y Ge n e r a l F u n d Pa g e s 6 9 a n d 7 0 STATISTICAL SECTION (UNAUDITED) 20 0 3 20 0 4 20 0 5 20 0 6 20 0 7 20 0 8 20 0 9 2010 2011 Go v e r n m e n t a l a c t i v i t i e s In v e s t e d i n c a p i t a l a s s e t s , n e t o f r e l a t e d d e b t 4, 6 9 6 , 3 5 3 $ 6 , 3 3 0 , 9 8 2 $ 1 0 , 9 8 0 , 4 8 5 $ 1 2 , 2 9 0 , 0 7 6 $ 2 1 , 0 6 2 , 5 9 3 $ 2 3 , 6 1 3 , 3 0 1 $ 2 4 , 3 8 8 , 0 0 8 $ 2 1 , 6 3 5 , 5 4 8 $ 22,753,481 $ Re s t r i c t e d 29 , 1 5 1 , 3 2 0 2 9 , 4 0 3 , 1 4 2 2 6 , 8 7 2 , 8 2 9 2 6 , 8 0 9 , 3 0 9 2 8 , 5 9 9 , 2 3 5 3 0 , 1 9 2 , 4 5 6 2 8 , 0 6 1 , 6 2 4 2 2 , 1 8 7 , 6 7 7 23,045,045 Un r e s t r i c t e d (2 5 , 7 9 8 , 8 6 6 ) ( 2 0 , 8 9 4 , 5 0 4 ) ( 1 7 , 8 1 3 , 7 1 8 ) ( 1 3 , 4 5 1 , 5 8 8 ) ( 1 1 , 0 9 8 , 2 7 2 ) ( 7 , 3 7 7 , 5 9 9 ) ( 3 , 5 1 0 , 3 6 3 ) 5 , 8 1 2 , 6 4 0 6,971,065 To t a l g o v e r n m e n t a l a c t i v i t i e s n e t a s s e t s 8, 0 4 8 , 8 0 7 $ 1 4 , 8 3 9 , 6 2 0 $ 2 0 , 0 3 9 , 5 9 6 $ 2 5 , 6 4 7 , 7 9 7 $ 3 8 , 5 6 3 , 5 5 6 $ 4 6 , 4 2 8 , 1 5 8 $ 4 8 , 9 3 9 , 2 6 9 $ 4 9 , 6 3 5 , 8 6 5 $ 52,769,591 $ Bu s i n e s s - t y p e a c t i v i t i e s In v e s t e d i n c a p i t a l a s s e t s , n e t o f r e l a t e d d e b t 14 , 3 8 8 , 5 4 2 $ 1 8 , 8 9 7 , 1 5 5 $ 1 8 , 7 7 2 , 9 2 4 $ 1 9 , 5 0 5 , 9 4 2 $ 2 0 , 7 8 6 , 5 2 6 $ 2 2 , 4 2 7 , 6 1 9 $ 2 3 , 5 6 4 , 1 8 4 $ 2 4 , 8 3 8 , 8 8 5 $ 27,357,678 $ Un r e s t r i c t e d 7, 5 1 6 , 4 3 2 7 , 5 1 3 , 5 0 1 1 0 , 1 4 0 , 3 1 5 1 1 , 9 0 7 , 9 9 0 1 3 , 7 8 7 , 4 8 3 1 5 , 9 6 2 , 6 7 6 1 6 , 5 7 2 , 6 5 8 1 7 , 2 3 1 , 6 7 6 16,458,905 To t a l b u s i n e s s - t y p e a c t i v i t i e s n e t a s s e t s 21 , 9 0 4 , 9 7 4 $ 2 6 , 4 1 0 , 6 5 6 $ 2 8 , 9 1 3 , 2 3 9 $ 3 1 , 4 1 3 , 9 3 2 $ 3 4 , 5 7 4 , 0 0 9 $ 3 8 , 3 9 0 , 2 9 5 $ 4 0 , 1 3 6 , 8 4 2 $ 4 2 , 0 7 0 , 5 6 1 $ 43,816,583 $ Pr i m a r y g o v e r n m e n t In v e s t e d i n c a p i t a l a s s e t s , n e t o f r e l a t e d d e b t 19 , 0 8 4 , 8 9 5 $ 2 5 , 2 2 8 , 1 3 7 $ 2 9 , 7 5 3 , 4 0 9 $ 3 1 , 7 9 6 , 0 1 8 $ 4 1 , 8 4 9 , 1 1 9 $ 4 6 , 0 4 0 , 9 2 0 $ 4 7 , 9 5 2 , 1 9 2 $ 4 6 , 4 7 4 , 4 3 3 $ 50,111,159 $ Re s t r i c t e d 29 , 1 5 1 , 3 2 0 2 9 , 4 0 3 , 1 4 2 2 6 , 8 7 2 , 8 2 9 2 6 , 8 0 9 , 3 0 9 2 8 , 5 9 9 , 2 3 5 3 0 , 1 9 2 , 4 5 6 2 8 , 0 6 1 , 6 2 4 2 2 , 1 8 7 , 6 7 7 23,045,045 Un r e s t r i c t e d (1 8 , 2 8 2 , 4 3 4 ) ( 1 3 , 3 8 1 , 0 0 3 ) ( 7 , 6 7 3 , 4 0 3 ) ( 1 , 5 4 3 , 5 9 8 ) 2 , 6 8 9 , 2 1 1 8 , 5 8 5 , 0 7 7 1 3 , 0 6 2 , 2 9 5 2 3 , 0 4 4 , 3 1 6 23,429,970 To t a l p r i m a r y g o v e r n m e n t n e t a s s e t s 29 , 9 5 3 , 7 8 1 $ 4 1 , 2 5 0 , 2 7 6 $ 4 8 , 9 5 2 , 8 3 5 $ 5 7 , 0 6 1 , 7 2 9 $ 7 3 , 1 3 7 , 5 6 5 $ 8 4 , 8 1 8 , 4 5 3 $ 8 9 , 0 7 6 , 1 1 1 $ 9 1 , 7 0 6 , 4 2 6 $ 96,586,174 $ No t e : (A c c r u a l B a s i s o f A c c o u n t i n g ) Th e C i t y i m p l e m e n t e d G A S B S t a t e m e n t N o . 3 4 i n 2 0 0 3 . T h i s i n f o r m a t i o n i s n o t a v a i l a b l e f o r p r e v i o u s y e a r s Fi s c a l Y e a r CI T Y O F G O L D E N V A L L E Y Ne t A s s e t s b y C o m p o n e n t La s t N i n e F i s c a l Y e a r s Pa g e s 7 8 a n d 7 9 20 0 3 20 0 4 20 0 5 20 0 6 20 0 7 20 0 8 20 0 9 2010 2011 Ex p e n s e s Go v e r n m e n t a l a c t i v i t i e s Ge n e r a l g o v e r n m e n t 2, 3 6 2 , 3 0 6 $ 3 , 0 9 6 , 1 4 8 $ 2 , 5 0 4 , 1 0 4 $ 3 , 4 5 5 , 7 6 4 $ 3 , 3 2 5 , 4 5 8 $ 3, 2 6 5 , 9 4 0 $ 3 , 2 7 1 , 3 5 2 $ 3 , 8 0 1 , 2 6 9 $ 3,319,661 $ Pu b l i c s a f e t y 5 , 1 5 0 , 3 9 6 5 , 0 3 9 , 7 3 9 5 , 0 6 6 , 4 8 9 5 , 6 8 0 , 2 8 4 5 , 7 6 3 , 0 3 4 6 , 0 9 1 , 8 6 6 6 , 2 9 8 , 4 3 1 6 , 5 8 5 , 9 9 0 6,490,371 Pu b l i c w o r k s 3, 8 1 1 , 3 1 2 4 , 1 0 8 , 5 2 8 5 , 5 0 4 , 7 4 2 5 , 5 0 1 , 8 2 9 6 , 3 3 0 , 9 1 7 8 , 2 8 2 , 5 0 4 8 , 3 2 2 , 0 9 9 9 , 8 6 4 , 5 4 0 9,720,753 Pa r k s a n d r e c r e a t i o n 1 , 1 4 7 , 4 2 5 1 , 2 8 1 , 2 0 6 1 , 1 5 0 , 3 1 4 1 , 2 9 9 , 8 4 0 1 , 2 9 2 , 9 1 2 1 , 3 3 1 , 1 8 0 1 , 4 7 6 , 7 7 1 1 , 3 3 8 , 1 5 5 1,335,562 In t e r e s t a n d f i s c a l c h a r g e s 3 , 6 2 4 , 4 2 0 3 , 5 0 0 , 0 5 7 3 , 3 1 8 , 6 6 6 2 , 9 7 0 , 6 2 2 3 , 5 6 0 , 2 1 5 3 , 3 2 9 , 6 6 2 3 , 5 4 4 , 1 1 7 3 , 2 7 2 , 7 2 6 2,950,955 To t a l g o v e r n m e n t a l a c t i v i t i e s e x p e n s e s 1 6 , 0 9 5 , 8 5 9 1 7 , 0 2 5 , 6 7 8 1 7 , 5 4 4 , 3 1 5 1 8 , 9 0 8 , 3 3 9 2 0 , 2 7 2 , 5 3 6 2 2 , 3 0 1 , 1 5 2 2 2 , 9 1 2 , 7 7 0 2 4 , 8 6 2 , 6 8 0 23,817,302 Bu s i n e s s - t y p e a c t i v i t i e s Wa t e r a n d s e w e r 6, 5 3 7 , 5 5 5 4 , 9 9 2 , 6 0 9 5 , 1 5 5 , 3 5 3 5 , 8 6 9 , 0 4 5 6 , 3 1 0 , 1 3 3 6 , 0 3 8 , 7 8 3 6 , 9 5 2 , 0 4 7 6 , 5 6 1 , 3 3 5 7,505,786 St o r m s e w e r 47 6 , 0 7 9 6 9 5 , 7 4 1 7 9 8 , 5 8 5 1 , 0 0 9 , 0 0 9 1 , 1 1 4 , 0 8 7 1 , 3 1 3 , 1 7 3 1 , 2 9 9 , 8 1 3 1 , 2 3 9 , 0 8 0 1,182,590 Go l f c o u r s e 1 , 8 4 3 , 9 1 7 1 , 8 2 6 , 1 3 9 1 , 8 2 7 , 3 3 9 1 , 8 0 9 , 8 4 3 1 , 7 9 7 , 0 5 5 1 , 8 1 9 , 5 5 7 1 , 7 7 0 , 4 9 1 1 , 7 3 6 , 5 5 1 1,708,984 Mo t o r v e h i c l e l i c e n s i n g 37 7 , 1 5 3 3 9 1 , 0 4 9 4 0 8 , 7 3 3 3 7 4 , 0 8 9 3 8 7 , 6 1 3 4 2 0 , 9 1 1 4 0 9 , 0 3 2 4 2 3 , 4 2 3 260,583 Re c y c l i n g 20 3 , 6 3 6 1 8 5 , 3 8 4 1 5 9 , 9 0 8 1 5 5 , 7 3 9 1 7 2 , 3 2 4 1 3 9 , 9 7 0 3 4 9 , 1 0 0 2 9 0 , 8 1 8 218,145 To t a l b u s i n e s s - t y p e a c t i v i t i e s e x p e n s e s 9 , 4 3 8 , 3 4 0 8 , 0 9 0 , 9 2 2 8 , 3 4 9 , 9 1 8 9 , 2 1 7 , 7 2 5 9 , 7 8 1 , 2 1 2 9 , 7 3 2 , 3 9 4 1 0 , 7 8 0 , 4 8 3 1 0 , 2 5 1 , 2 0 7 10,876,088 To t a l p r i m a r y g o v e r n m e n t e x p e n s e s 2 5 , 5 3 4 , 1 9 9 $ 2 5 , 1 1 6 , 6 0 0 $ 2 5 , 8 9 4 , 2 3 3 $ 2 8 , 1 2 6 , 0 6 4 $ 3 0 , 0 5 3 , 7 4 8 $ 3 2 , 0 3 3 , 5 4 6 $ 3 3 , 6 9 3 , 2 5 3 $ 3 5 , 1 1 3 , 8 8 7 $ 34,693,390 $ Pr o g r a m r e v e n u e s Go v e r n m e n t a l a c t i v i t i e s Ch a r g e s f o r s e r v i c e s Ge n e r a l g o v e r n m e n t 28 2 , 6 1 1 $ 2 8 2 , 8 8 8 $ 2 5 5 , 0 4 8 $ 1 9 6 , 6 6 1 $ 2 1 7 , 9 6 1 $ 2 5 5 , 2 4 9 $ 2 6 4 , 3 5 7 $ 2 7 3 , 3 1 8 $ 277,901 $ Pu b l i c s a f e t y 1 , 3 3 9 , 0 7 2 1 , 6 5 1 , 4 3 1 2 , 1 5 9 , 7 2 7 1 , 7 3 3 , 0 1 4 1 , 7 2 8 , 3 2 5 1 , 8 2 7 , 8 2 0 1 , 1 9 4 , 4 8 4 1 , 3 1 1 , 9 1 4 1,609,601 Pu b l i c w o r k s 31 1 , 6 0 6 2 6 0 , 3 5 8 2 2 2 , 3 5 4 5 4 3 , 5 2 0 3 9 4 , 1 4 6 3 3 5 , 9 0 6 3 5 2 , 6 3 0 3 3 7 , 1 4 6 360,307 Pa r k s a n d r e c r e a t i o n 2 6 3 , 4 1 9 3 8 0 , 1 4 3 3 0 0 , 9 2 0 2 9 2 , 3 0 5 3 1 4 , 5 0 2 3 4 8 , 5 3 6 3 4 0 , 0 7 2 3 7 9 , 3 5 6 438,349 Op e r a t i n g g r a n t s a n d c o n t r i b u t i o n s 2 7 4 , 5 7 7 2 9 6 , 5 0 1 2 9 7 , 5 5 6 2 9 2 , 2 1 3 3 0 6 , 0 5 5 2 8 5 , 5 7 6 2 9 4 , 9 0 2 4 1 0 , 7 6 7 413,826 Ca p i t a l g r a n t s a n d c o n t r i b u t i o n s 2 , 8 1 7 , 8 3 7 4 , 4 6 6 , 3 9 4 1 , 9 6 3 , 5 3 0 2 , 5 7 6 , 5 4 7 3 , 0 9 3 , 7 7 1 3 , 2 8 8 , 5 9 4 1 , 0 9 7 , 0 9 7 1 , 8 3 1 , 6 6 2 2,498,297 To t a l g o v e r n m e n t a l a c t i v i t i e s p r o g r a m r e v e n u e s 5, 2 8 9 , 1 2 2 7 , 3 3 7 , 7 1 5 5 , 1 9 9 , 1 3 5 5 , 6 3 4 , 2 6 0 6 , 0 5 4 , 7 6 0 6 , 3 4 1 , 6 8 1 3 , 5 4 3 , 5 4 2 4 , 5 4 4 , 1 6 3 5,598,281 Bu s i n e s s - t y p e a c t i v i t i e s Ch a r g e s f o r s e r v i c e s Wa t e r a n d s e w e r 5, 9 1 2 , 2 3 5 5 , 9 5 1 , 4 7 0 6 , 1 5 5 , 6 8 3 6 , 5 5 8 , 6 0 5 7 , 2 6 8 , 1 4 6 7 , 4 2 8 , 7 2 1 7 , 6 3 8 , 3 1 4 7 , 3 9 1 , 4 9 3 7,756,231 St o r m s e w e r 1, 7 9 6 , 1 4 2 1 , 9 2 9 , 7 2 7 2 , 0 3 7 , 8 1 4 2 , 1 1 6 , 7 9 4 2 , 2 3 3 , 2 1 1 2 , 2 4 5 , 0 0 5 2 , 2 6 5 , 9 3 7 2 , 2 7 9 , 8 4 0 2,279,633 Go l f c o u r s e 1 , 6 8 9 , 2 9 9 1 , 6 8 7 , 5 5 1 1 , 6 9 3 , 5 0 7 1 , 7 0 3 , 7 5 0 1 , 7 4 2 , 6 5 0 1 , 7 6 6 , 7 1 4 1 , 7 1 9 , 6 1 1 1 , 6 7 6 , 1 3 6 1,580,954 Mo t o r v e h i c l e l i c e n s i n g 50 5 , 7 1 2 5 1 0 , 0 6 2 5 3 1 , 2 4 3 6 0 9 , 5 2 2 6 2 4 , 3 8 1 5 9 8 , 6 3 5 5 3 4 , 5 5 9 5 3 1 , 0 7 4 138,936 Re c y c l i n g 21 8 , 7 1 9 2 1 9 , 0 8 2 2 2 0 , 2 5 8 2 2 0 , 7 3 0 2 2 1 , 4 4 9 2 2 1 , 2 6 1 2 2 0 , 8 2 9 2 2 0 , 8 0 9 266,858 Op e r a t i n g g r a n t s a n d c o n t r i b u t i o n s 5 3 , 7 7 5 2 6 6 , 2 4 0 5 2 , 0 5 2 5 1 , 4 2 4 1 2 3 , 7 0 1 7 6 , 0 3 9 1 3 9 , 4 3 2 1 7 7 , 6 0 1 463,650 Ca p i t a l g r a n t s a n d c o n t r i b u t i o n s – 16 2 , 8 6 8 – – 42 7 , 3 5 3 84 6 , 1 6 4 56 , 0 8 1 – 191,686 To t a l b u s i n e s s - t y p e a c t i v i t i e s p r o g r a m r e v e n u e s 10 , 1 7 5 , 8 8 2 10 , 7 2 7 , 0 0 0 10 , 6 9 0 , 5 5 7 11 , 2 6 0 , 8 2 5 12 , 6 4 0 , 8 9 1 13 , 1 8 2 , 5 3 9 12 , 5 7 4 , 7 6 3 12,276,953 12,677,948 To t a l p r i m a r y g o v e r n m e n t p r o g r a m r e v e n u e s 15 , 4 6 5 , 0 0 4 $ 1 8 , 0 6 4 , 7 1 5 $ 1 5 , 8 8 9 , 6 9 2 $ 1 6 , 8 9 5 , 0 8 5 $ 1 8 , 6 9 5 , 6 5 1 $ 1 9 , 5 2 4 , 2 2 0 $ 1 6 , 1 1 8 , 3 0 5 $ 1 6 , 8 2 1 , 1 1 6 $ 18,276,229 $ (continued) Fi s c a l Y e a r CI T Y O F G O L D E N V A L L E Y Ch a n g e s i n N e t A s s e t s La s t N i n e F i s c a l Y e a r s (A c c r u a l B a s i s o f A c c o u n t i n g ) Pa g e s 8 0 a n d 8 1 20 0 3 20 0 4 20 0 5 20 0 6 20 0 7 20 0 8 20 0 9 2010 2011 N et ( e x p e n s e ) r e v e n u e Go v e r n m e n t a l a c t i v i t i e s (1 0 , 8 0 6 , 7 3 7 ) $ ( 9 , 6 8 7 , 9 6 3 ) $ ( 1 2 , 3 4 5 , 1 8 0 ) $ ( 1 3 , 2 7 4 , 0 7 9 ) $ ( 1 4 , 2 1 7 , 7 7 6 ) $ ( 1 5 , 9 5 9 , 4 7 1 ) $ ( 1 9 , 3 6 9 , 2 2 8 ) $ ( 2 0 , 3 1 8 , 5 1 7 ) $ (18,219,021)$ Bu s i n e s s - t y p e a c t i v i t i e s 73 7 , 5 4 2 2 , 6 3 6 , 0 7 8 2 , 3 4 0 , 6 3 9 2 , 0 4 3 , 1 0 0 2 , 8 5 9 , 6 7 9 3 , 4 5 0 , 1 4 5 1 , 7 9 4 , 2 8 0 2 , 0 2 5 , 7 4 6 1,801,860 To t a l p r i m a r y g o v e r n m e n t n e t e x p e n s e ( 1 0 , 0 6 9 , 1 9 5 ) $ ( 7 , 0 5 1 , 8 8 5 ) $ ( 1 0 , 0 0 4 , 5 4 1 ) $ ( 1 1 , 2 3 0 , 9 7 9 ) $ ( 1 1 , 3 5 8 , 0 9 7 ) $ ( 1 2 , 5 0 9 , 3 2 6 ) $ ( 1 7 , 5 7 4 , 9 4 8 ) $ ( 1 8 , 2 9 2 , 7 7 1 ) $ (16,417,161)$ Ge n e r a l r e v e n u e s a n d o t h e r c h a n g e s i n n e t a s s e t s Go v e r n m e n t a l a c t i v i t i e s Pr o p e r t y t a x e s 14 , 4 9 6 , 6 5 1 $ 1 5 , 2 6 2 , 3 3 3 $ 1 5 , 9 7 7 , 5 3 9 $ 1 6 , 9 5 8 , 5 4 7 $ 1 7 , 3 8 5 , 4 1 3 $ 1 9 , 4 6 4 , 1 6 3 $ 2 0 , 7 2 7 , 4 9 8 $ 2 0 , 1 4 3 , 8 9 1 $ 19,752,048 $ Fr a n c h i s e t a x e s – – – – – – – – 581,600 Un r e s t r i c t e d g r a n t s a n d c o n t r i b u t i o n s 27 , 3 8 9 27 , 3 8 6 27 , 3 8 6 27 , 3 8 6 27 , 3 8 6 27 , 3 8 5 13 , 6 9 3 27,386 27,386 Ot h e r g e n e r a l r e v e n u e s 54 , 0 4 9 35 7 , 7 5 7 33 2 , 2 3 2 27 7 , 3 1 9 55 7 , 9 5 5 49 8 , 5 2 3 26 3 , 7 0 2 350,183 336,139 In v e s t m e n t e a r n i n g s 55 3 , 7 8 8 43 2 , 2 0 2 80 6 , 0 0 6 1, 2 9 9 , 5 2 3 1, 7 7 1 , 3 8 4 1, 3 2 8 , 6 4 2 55 2 , 8 3 5 250,723 300,813 Ga i n o n s a l e o f c a p i t a l a s s e t s 42 , 3 0 0 70 3 , 9 9 1 27 6 , 9 9 3 14 4 , 5 0 5 18 , 5 9 7 54 , 0 2 5 55 , 6 1 1 44,330 156,161 Tr a n s f e r s (6 4 , 5 5 0 ) (3 0 4 , 8 9 3 ) 12 5 , 0 0 0 17 5 , 0 0 0 17 5 , 0 0 0 17 5 , 0 0 0 26 7 , 0 0 0 198,600 198,600 To t a l g o v e r n m e n t a l a c t i v i t i e s 15 , 1 0 9 , 6 2 7 1 6 , 4 7 8 , 7 7 6 1 7 , 5 4 5 , 1 5 6 1 8 , 8 8 2 , 2 8 0 1 9 , 9 3 5 , 7 3 5 2 1 , 5 4 7 , 7 3 8 2 1 , 8 8 0 , 3 3 9 2 1 , 0 1 5 , 1 1 3 21,352,747 Bu s i n e s s - t y p e a c t i v i t i e s Ot h e r g e n e r a l r e v e n u e s 93 , 9 3 9 16 9 , 0 3 8 15 , 8 6 1 5 , 6 1 1 5 9 , 8 9 8 – – 101,243 142,204 In v e s t m e n t e a r n i n g s 21 1 , 4 6 2 16 9 , 3 7 2 27 1 , 0 8 3 62 6 , 9 8 2 61 5 , 5 0 0 54 1 , 1 4 1 21 9 , 2 6 7 5,330 558 Tr a n s f e r s 64 , 5 5 0 30 4 , 8 9 3 (1 2 5 , 0 0 0 ) (1 7 5 , 0 0 0 ) (1 7 5 , 0 0 0 ) (1 7 5 , 0 0 0 ) (2 6 7 , 0 0 0 ) (198,600) (198,600) To t a l b u s i n e s s - t y p e a c t i v i t i e s 36 9 , 9 5 1 64 3 , 3 0 3 16 1 , 9 4 4 45 7 , 5 9 3 50 0 , 3 9 8 36 6 , 1 4 1 (4 7 , 7 3 3 ) (92,027) (55,838) To t a l p r i m a r y g o v e r n m e n t 15 , 4 7 9 , 5 7 8 $ 1 7 , 1 2 2 , 0 7 9 $ 1 7 , 7 0 7 , 1 0 0 $ 1 9 , 3 3 9 , 8 7 3 $ 2 0 , 4 3 6 , 1 3 3 $ 2 1 , 9 1 3 , 8 7 9 $ 2 1 , 8 3 2 , 6 0 6 $ 2 0 , 9 2 3 , 0 8 6 $ 21,296,909 $ Ch a n g e s i n n e t a s s e t s Go v e r n m e n t a l a c t i v i t i e s 4, 3 0 2 , 8 9 0 $ 6 , 7 9 0 , 8 1 3 $ 5 , 1 9 9 , 9 7 6 $ 5 , 6 0 8 , 2 0 1 $ 5 , 7 1 7 , 9 5 9 $ 5 , 5 8 8 , 2 6 7 $ 2 , 5 1 1 , 1 1 1 $ 6 9 6 , 5 9 6 $ 3,133,726 $ Bu s i n e s s - t y p e a c t i v i t i e s 1, 1 0 7 , 4 9 3 3 , 2 7 9 , 3 8 1 2 , 5 0 2 , 5 8 3 2 , 5 0 0 , 6 9 3 3 , 3 6 0 , 0 7 7 3 , 8 1 6 , 2 8 6 1 , 7 4 6 , 5 4 7 1 , 9 3 3 , 7 1 9 1,746,022 To t a l p r i m a r y g o v e r n m e n t 5, 4 1 0 , 3 8 3 $ 1 0 , 0 7 0 , 1 9 4 $ 7 , 7 0 2 , 5 5 9 $ 8 , 1 0 8 , 8 9 4 $ 9 , 0 7 8 , 0 3 6 $ 9 , 4 0 4 , 5 5 3 $ 4 , 2 5 7 , 6 5 8 $ 2 , 6 3 0 , 3 1 5 $ 4,879,748 $ CI T Y O F G O L D E N V A L L E Y No t e : Ch a n g e s i n N e t A s s e t s ( c o n t i n u e d ) La s t N i n e F i s c a l Y e a r s (A c c r u a l B a s i s o f A c c o u n t i n g ) Fi s c a l Y e a r Th e C i t y i m p l e m e n t e d G A S B S t a t e m e n t N o . 3 4 i n 2 0 0 3 . T h i s i n f o r m a t i o n i s n o t a v a i l a b l e f o r p r e v i o u s y e a r s .Pa g e s 8 2 a n d 8 3 20 0 2 20 0 3 20 0 4 20 0 5 20 0 6 20 0 7 20 0 8 20 0 9 2010 2011 Ge n e r a l F u n d Re s e r v e d – $ – $ – $ – $ – $ – $ – $ – $ 90,000 $ –$ Un r e s e r v e d 8, 6 0 0 , 7 5 1 8 , 3 2 5 , 8 6 1 8 , 1 5 4 , 4 5 2 8 , 6 7 8 , 6 5 7 8 , 6 5 2 , 1 9 9 8 , 8 0 7 , 1 3 0 8 , 8 9 4 , 9 9 0 8 , 9 8 5 , 0 3 0 8 , 9 1 3 , 4 2 3 – N on s p e n d a b l e – – – – – – – – – 45,000 As s i g n e d – – – – – – – – – 1,778,352 Un a s s i g n e d – – – – – – – – – 7,395,646 To t a l G e n e r a l F u n d 51 7 , 7 4 4 $ 4 8 5 , 9 8 0 $ 6 1 1 , 0 1 3 $ 7 5 3 , 3 6 1 $ 8 2 7 , 2 5 9 $ 9 7 9 , 2 3 7 $ 1 , 1 5 8 , 3 2 8 $ 1 , 4 1 5 , 5 2 8 $ 1 , 6 0 7 , 4 3 9 $ 9,218,998 $ Al l o t h e r g o v e r n m e n t a l f u n d s Re s e r v e d 3, 2 5 4 , 6 4 5 $ 1 , 7 5 9 , 4 4 7 $ 1 , 4 6 8 , 2 1 7 $ 1 2 0 , 1 2 9 $ 1 , 1 4 1 , 7 3 3 $ 1 , 0 2 1 , 2 8 1 $ 1 , 7 9 5 , 6 7 7 $ 1 3 , 5 9 8 , 7 3 6 $ 9 , 6 7 3 , 5 4 2 $ –$ Un r e s e r v e d , r e p o r t e d i n Sp e c i a l r e v e n u e f u n d s 28 9 , 4 8 2 2 3 7 , 9 4 9 ( 8 6 3 , 2 1 3 ) ( 1 , 0 5 6 , 1 4 9 ) 9 6 , 2 1 3 1 1 5 , 3 9 5 1 4 5 , 5 1 9 1 5 9 , 2 4 3 1 8 3 , 0 6 5 – Ca p i t a l p r o j e c t f u n d s 8, 4 0 2 , 7 2 7 1 3 , 5 4 2 , 9 0 1 1 1 , 8 6 7 , 7 4 8 1 0 , 7 2 6 , 2 2 8 1 0 , 5 2 4 , 7 4 3 1 2 , 8 8 3 , 6 8 2 1 4 , 3 0 4 , 0 7 2 1 4 , 2 9 6 , 9 6 1 1 4 , 2 1 6 , 6 7 1 – De b t s e r v i c e f u n d s 16 , 2 4 0 , 9 9 3 1 5 , 9 5 0 , 3 9 4 1 4 , 4 6 3 , 2 7 5 1 3 , 6 1 3 , 8 3 6 1 3 , 2 7 5 , 7 2 8 1 2 , 9 3 0 , 9 2 5 1 3 , 1 0 6 , 1 7 2 1 4 , 3 9 1 , 1 5 1 1 2 , 6 2 4 , 4 0 1 – Re s t r i c t e d – – – – – – – – – 29,472,220 Co m m i t t e d – – – – – – – – – 928,337 As s i g n e d – – – – – – – – – 7,345,999 To t a l a l l o t h e r g o v e r n m e n t a l f u n d s 28 , 1 8 7 , 8 4 7 $ 3 1 , 4 9 0 , 6 9 1 $ 2 6 , 9 3 6 , 0 2 7 $ 2 3 , 4 0 4 , 0 4 4 $ 2 5 , 0 3 8 , 4 1 7 $ 2 6 , 9 5 1 , 2 8 3 $ 2 9 , 3 5 1 , 4 4 0 $ 4 2 , 4 4 6 , 0 9 1 $ 3 6 , 6 9 7 , 6 7 9 $ 37,746,556 $ N ot e : T h e C i t y i m p l e m e n t e d G A S B S t a t e m e n t N o . 5 4 i n 2 0 1 1 , w h i c h c h a n g e d f u n d b a l a n c e c l a s s i f i c a t i o n s La s t T e n F i s c a l Y e a r s (M o d i f i e d A c c r u a l B a s i s o f A c c o u n t i n g ) Fi s c a l Y e a r CI T Y O F G O L D E N V A L L E Y Fu n d B a l a n c e s o f G o v e r n m e n t a l F u n d s Pa g e s 8 5 a n d 8 6 20 0 2 20 0 4 20 0 5 20 0 6 20 0 7 20 0 8 20 0 9 2010 2011 Re v e n u e s Ta x e s 10 , 0 9 5 , 0 8 3 $ 1 0 , 7 3 0 , 1 6 9 $ 1 1 , 8 8 0 , 7 3 0 $ 1 2 , 6 8 8 , 2 8 7 $ 1 3 , 7 3 9 , 1 1 6 $ 1 4 , 8 4 2 , 1 8 7 $ 1 5 , 3 1 6 , 4 9 5 $ 15,760,353 $ 15,791,136 $ Ta x i n c r e m e n t s 3, 3 6 3 , 1 1 0 4 , 4 4 6 , 2 0 4 4 , 0 9 5 , 9 8 7 4 , 1 8 8 , 5 6 3 3 , 6 5 2 , 5 6 3 4 , 6 6 3 , 3 6 5 5 , 3 2 2 , 2 4 0 4 , 3 4 4 , 7 3 9 3,993,985 Sp e c i a l a s s e s s m e n t s 1, 4 4 8 , 6 0 2 1 , 3 7 7 , 9 7 2 1 , 8 9 5 , 0 1 8 1 , 9 1 5 , 2 1 6 1 , 4 6 9 , 9 8 4 1 , 6 9 3 , 6 3 2 1 , 7 8 1 , 8 0 4 1 , 4 1 5 , 9 3 5 1,389,200 Fr a n c h i s e t a x e s – – – – – – – – 581,600 Li c e n s e s a n d p e r m i t s 1, 4 0 1 , 1 7 4 1 , 1 7 6 , 6 2 5 1 , 6 3 4 , 4 1 6 1 , 1 3 1 , 0 4 7 1 , 2 0 4 , 7 5 0 1 , 4 3 2 , 3 5 1 8 3 9 , 3 0 6 8 7 2 , 6 6 9 1,161,906 In t e r g o v e r n m e n t a l 3, 1 5 7 , 4 0 5 2 , 3 5 9 , 0 4 1 2 0 9 , 4 0 5 5 6 7 , 3 8 1 2 , 0 8 5 , 0 6 8 4 1 7 , 4 6 3 7 4 1 , 4 9 6 6 4 3 , 3 2 8 951,285 Ch a r g e s f o r s e r v i c e s 1, 8 1 0 , 4 9 3 1 , 7 3 7 , 2 7 2 1 , 7 2 1 , 6 0 5 1 , 9 1 3 , 7 2 6 1 , 8 3 2 , 6 6 6 1 , 7 6 9 , 0 6 4 1 , 8 0 8 , 3 2 5 1 , 7 2 2 , 6 9 7 1,631,110 Fi n e s a n d f o r f e i t s 25 4 , 0 3 8 3 2 0 , 9 0 0 3 3 0 , 3 0 5 3 6 2 , 4 0 9 2 5 3 , 5 9 4 2 2 3 , 3 1 7 2 1 0 , 1 8 1 2 8 4 , 6 0 0 303,908 In v e s t m e n t i n c o m e 95 3 , 4 0 6 3 9 4 , 4 5 8 7 2 1 , 9 3 2 1 , 1 5 2 , 6 2 8 1 , 5 8 5 , 0 6 7 1 , 1 9 5 , 4 5 3 5 1 0 , 0 2 8 2 3 6 , 0 8 6 281,770 Ot h e r r e v e n u e 46 8 , 1 3 7 1 , 8 4 9 , 8 3 7 8 7 2 , 8 8 4 7 4 4 , 2 2 2 7 0 6 , 2 3 4 6 8 1 , 1 8 5 5 5 5 , 0 8 8 6 7 8 , 2 4 9 637,606 To t a l r e v e n u e s 22 , 9 5 1 , 4 4 8 2 4 , 3 9 2 , 4 7 8 2 3 , 3 6 2 , 2 8 2 2 4 , 6 6 3 , 4 7 9 2 6 , 5 2 9 , 0 4 2 2 6 , 9 1 8 , 0 1 7 2 7 , 0 8 4 , 9 6 3 2 5 , 9 5 8 , 6 5 6 26,723,506 Ex p e n d i t u r e s Ge n e r a l g o v e r n m e n t 1, 2 7 6 , 1 6 6 1 , 1 7 8 , 8 5 2 1 , 2 3 4 , 6 9 5 1 , 2 9 8 , 9 2 3 1 , 3 2 9 , 5 6 8 1 , 3 2 2 , 1 1 7 1 , 3 7 7 , 3 4 7 1 , 7 7 4 , 4 3 9 1,379,620 Ad m i n i s t r a t i v e s e r v i c e s 1, 1 6 6 , 5 0 1 1 , 2 6 1 , 1 6 7 1 , 3 4 3 , 1 1 4 1 , 2 6 6 , 2 8 7 1 , 3 2 5 , 1 1 1 1 , 3 7 4 , 9 4 2 1 , 4 2 3 , 0 8 4 1 , 4 6 0 , 0 6 3 1,460,704 Ca s u a l t y i n s u r a n c e 10 7 , 5 9 7 1 7 2 , 3 5 0 1 5 8 , 4 9 6 2 0 4 , 5 7 9 3 0 0 , 4 8 9 2 1 4 , 6 0 0 2 2 3 , 2 0 9 2 7 7 , 0 1 6 255,536 Bu i l d i n g o p e r a t i o n s 49 4 , 7 9 7 4 5 3 , 2 7 0 4 8 2 , 1 5 2 4 6 8 , 8 6 4 5 0 2 , 9 5 3 6 2 4 , 1 3 7 4 9 5 , 0 5 2 5 1 2 , 6 7 1 501,636 Pu b l i c s a f e t y 4, 5 6 0 , 9 5 0 4 , 7 3 7 , 5 7 6 5 , 1 0 9 , 3 4 1 5 , 2 5 0 , 5 9 8 5 , 4 8 6 , 7 9 3 5 , 7 2 2 , 2 9 0 5 , 8 2 4 , 9 7 1 5 , 8 7 9 , 9 5 7 6,010,214 Pu b l i c w o r k s 2, 2 1 3 , 3 0 9 2 , 3 6 0 , 8 1 9 2 , 6 5 0 , 6 3 0 2 , 6 5 5 , 9 8 2 2 , 8 7 0 , 7 5 4 2 , 9 2 3 , 8 1 3 2 , 9 8 9 , 0 1 7 2 , 9 4 0 , 2 6 8 3,089,258 Pl a n n i n g a n d d e v e l o p m e n t 24 8 , 0 4 2 2 1 5 , 7 4 2 2 8 2 , 4 3 1 2 6 1 , 7 4 7 3 3 6 , 2 9 3 3 0 5 , 1 2 5 3 7 0 , 2 6 2 2 7 9 , 6 0 7 310,914 Pa r k s a n d r e c r e a t i o n 78 3 , 6 9 5 8 9 6 , 6 3 3 9 3 4 , 8 5 0 9 1 9 , 5 1 9 9 7 1 , 2 2 2 1 , 0 6 6 , 2 3 2 1 , 0 3 9 , 3 5 3 1 , 0 3 3 , 5 9 3 1,068,002 Ca p i t a l o u t l a y – n o t c a p i t a l i z e d 73 9 , 3 5 3 1 , 6 0 8 , 7 9 3 7 0 7 , 1 2 1 1 , 6 2 2 , 6 4 2 6 0 9 , 7 6 1 8 2 2 , 1 6 5 4 2 0 , 7 5 3 1 , 4 3 2 , 6 0 8 1,049,696 Co n s t r u c t i o n / a c q u i s i t i o n o f c a p i t a l a s s e t s 11 , 7 5 5 , 9 3 8 1 1 , 0 3 3 , 8 5 4 9 , 6 7 5 , 5 8 5 8 , 5 7 1 , 6 6 3 8 , 5 2 0 , 1 7 8 7 , 5 1 9 , 9 4 9 8 , 3 3 6 , 6 2 6 4 , 6 4 6 , 4 9 5 3,659,158 De b t s e r v i c e Pr i n c i p a l r e t i r e m e n t 5, 5 1 9 , 3 9 3 7 , 4 1 6 , 1 3 1 7 , 4 6 0 , 0 0 0 6 , 4 5 0 , 0 0 0 6 , 5 1 5 , 0 0 0 6 , 9 3 0 , 0 0 0 7 , 0 8 5 , 0 0 0 7 , 6 2 0 , 0 0 0 6,235,000 In t e r e s t a n d f i s c a l c h a r g e s 3, 4 0 4 , 0 8 4 3 , 6 9 4 , 7 2 7 3 , 4 4 5 , 1 6 2 3 , 0 5 9 , 2 7 5 3 , 3 4 1 , 3 1 1 3 , 3 6 3 , 0 7 5 3 , 5 2 0 , 7 7 6 3 , 5 1 7 , 2 3 9 3,110,626 To t a l e x p e n d i t u r e s 32 , 2 6 9 , 8 2 5 3 5 , 0 2 9 , 9 1 4 3 3 , 4 8 3 , 5 7 7 3 2 , 0 3 0 , 0 7 9 3 2 , 1 0 9 , 4 3 3 3 2 , 1 8 8 , 4 4 5 3 3 , 1 0 5 , 4 5 0 3 1 , 3 7 3 , 9 5 6 28,130,364 Ex c e s s o f r e v e n u e s o v e r ( u n d e r ) e x p e n d i t u r e s (9 , 3 1 8 , 3 7 7 ) ( 1 0 , 6 3 7 , 4 3 6 ) ( 1 0 , 1 2 1 , 2 9 5 ) ( 7 , 3 6 6 , 6 0 0 ) ( 5 , 5 8 0 , 3 9 1 ) ( 5 , 2 7 0 , 4 2 8 ) ( 6 , 0 2 0 , 4 8 7 ) ( 5 , 4 1 5 , 3 0 0 ) (1,406,858) Ot h e r f i n a n c i n g s o u r c e s ( u s e s ) Pr o c e e d s f r o m s a l e o f c a p i t a l a s s e t s 11 7 , 2 6 9 7 5 9 , 3 1 1 2 9 3 , 3 3 9 7 1 6 , 3 4 9 4 7 , 7 6 6 7 2 , 9 1 5 9 0 , 0 7 5 8 2 , 4 2 0 236,593 Bo n d s i s s u e d 10 , 8 1 3 , 7 3 4 5 , 4 1 0 , 0 0 0 6 , 6 9 0 , 0 0 0 8 , 0 2 0 , 0 0 0 7 , 3 9 5 , 0 0 0 7 , 4 3 0 , 0 0 0 8 , 0 5 5 , 0 0 0 4 , 5 3 0 , 0 0 0 2,495,000 Re f u n d i n g b o n d s i s s u e d – 1 , 2 6 0 , 0 0 0 6 , 0 4 0 , 0 0 0 1 1 , 9 3 5 , 0 0 0 – – 1 0 , 3 4 5 , 0 0 0 – 4,870,000 Pr e m i u m s ( d i s c o u n t s ) o n d e b t i s s u e s 77 , 5 7 8 4 6 , 9 4 5 1 0 , 2 4 3 ( 7 5 , 2 3 4 ) 3 0 , 4 2 2 8 0 , 5 3 0 4 4 8 , 1 0 3 1 0 9 , 2 6 1 291,117 Pa y m e n t s t o r e f u n d e d b o n d e s c r o w a g e n t – ( 1 , 2 6 0 , 0 0 0 ) ( 6 , 0 4 5 , 0 6 5 ) ( 1 1 , 7 9 6 , 6 0 0 ) – – – ( 4 , 9 3 5 , 0 0 0 ) (5,420,000) Tr a n s f e r s i n 20 , 6 5 6 , 8 4 7 1 5 , 3 2 2 , 5 6 6 8 , 0 6 8 , 8 6 9 5 , 0 0 2 , 2 2 5 5 , 9 2 8 , 6 2 4 6 , 1 7 7 , 0 0 0 6 , 2 9 0 , 9 7 0 4 , 6 5 0 , 3 8 5 3,402,570 Tr a n s f e r s ( o u t ) ( 2 0 , 4 4 6 , 8 4 7 ) ( 1 5 , 6 2 7 , 4 5 9 ) ( 7 , 9 4 3 , 8 6 9 ) ( 4 , 8 2 7 , 2 2 5 ) ( 5 , 7 5 3 , 6 2 4 ) ( 6 , 0 0 2 , 0 0 0 ) ( 6 , 0 2 3 , 9 7 0 ) ( 4 , 7 5 1 , 7 8 5 ) (3,203,970) To t a l o t h e r f i n a n c i n g s o u r c e s ( u s e s ) 11 , 2 1 8 , 5 8 1 5 , 9 1 1 , 3 6 3 7 , 1 1 3 , 5 1 7 8 , 9 7 4 , 5 1 5 7 , 6 4 8 , 1 8 8 7 , 7 5 8 , 4 4 5 1 9 , 2 0 5 , 1 7 8 ( 3 1 4 , 7 1 9 ) 2,671,310 N et c h a n g e i n f u n d b a l a n c e s 1, 9 0 0 , 2 0 4 $ ( 4 , 7 2 6 , 0 7 3 ) $ ( 3 , 0 0 7 , 7 7 8 ) $ 1 , 6 0 7 , 9 1 5 $ 2 , 0 6 7 , 7 9 7 $ 2 , 4 8 8 , 0 1 7 $ 1 3 , 1 8 4 , 6 9 1 $ ( 5 , 7 3 0 , 0 1 9 ) $ 1,264,452 $ De b t s e r v i c e a s a p e r c e n t a g e o f n o n c a p i t a l e x p e n d i t u r e s 43 . 5 % 46 . 3 % 45 . 8 % 40 . 5 % 41 . 8 % 41 . 7 % 42 . 8 % 41.7%38.2% Fi s c a l Y e a r Ch a n g e s i n F u n d B a l a n c e s o f G o v e r n m e n t a l F u n d s La s t T e n F i s c a l Y e a r s (M o d i f i e d A c c r u a l B a s i s o f A c c o u n t i n g ) CI T Y O F G O L D E N V A L L E Y Pa g e s 8 7 a n d 8 8 Ne t D e c r e a s e To t a l C i t y T a x Fr o m F i s c a l De c r e a s e F r o m Ap p l i e d Ca p a c i t y Es t i m a t e d A c t u a l Re a l P r o p e r t y Pe r s o n a l P r o p e r t y Di s p a r i t i e s Ta x I n c r e m e n t s Ta x C a p a c i t y Ra t e A p p l i e d Ta x a b l e V a l u e 20 0 2 2 5 , 7 3 6 , 9 9 9 $ 3 0 3 , 5 1 0 $ ( 2 , 5 0 5 , 3 0 4 ) $ ( 2 , 6 6 4 , 3 8 0 ) $ 2 0 , 8 7 0 , 8 2 5 $ 51 . 4 9 2, 0 4 9 , 4 8 4 , 8 0 0 $ 1 . 0 2 % 20 0 3 28 , 3 9 2 , 5 1 1 2 8 8 , 5 4 0 ( 1 , 8 6 1 , 4 0 0 ) ( 3 , 5 1 3 , 0 2 7 ) 2 3 , 3 0 6 , 6 2 4 4 6 . 9 5 2 , 3 2 8 , 6 2 3 , 0 0 0 1.00 20 0 4 31 , 1 8 1 , 4 0 7 29 8 , 4 8 6 (2 , 9 5 5 , 4 5 7 ) (3 , 5 8 1 , 9 4 9 ) 24 , 9 4 2 , 4 8 7 45 . 4 5 2, 5 7 5 , 0 5 2 , 1 0 0 0.97 20 0 5 33 , 9 5 3 , 3 1 0 31 3 , 9 3 6 (4 , 3 8 9 , 0 0 8 ) (3 , 5 3 0 , 0 1 3 ) 26 , 3 4 8 , 2 2 5 45 . 3 0 2, 6 7 9 , 9 5 7 , 5 0 0 0.98 20 0 6 37 , 3 0 6 , 5 6 9 31 7 , 6 7 3 (4 , 7 3 4 , 2 0 1 ) (3 , 6 7 1 , 6 9 7 ) 29 , 2 1 8 , 3 4 4 43 . 3 1 2, 9 5 5 , 6 9 9 , 0 0 0 0.99 20 0 7 40 , 6 6 2 , 3 9 8 32 6 , 7 2 4 (5 , 0 0 0 , 4 7 4 ) (3 , 4 2 9 , 7 1 1 ) 32 , 5 5 8 , 9 3 7 41 . 2 8 3, 2 1 3 , 7 0 2 , 6 0 0 1.01 20 0 8 43 , 5 0 8 , 4 9 5 30 2 , 6 0 1 (5 , 7 6 6 , 5 4 4 ) (4 , 3 0 3 , 3 1 0 ) 33 , 7 4 1 , 2 4 2 42 . 9 9 3, 4 0 0 , 1 5 7 , 3 0 0 0.99 20 0 9 44 , 3 5 2 , 9 1 9 29 4 , 4 1 9 (6 , 5 8 6 , 6 8 5 ) (4 , 7 3 9 , 8 6 5 ) 33 , 3 2 0 , 7 8 8 45 . 9 1 3, 4 2 5 , 7 1 4 , 7 0 0 0.97 20 1 0 42 , 0 4 9 , 8 3 8 28 4 , 7 8 9 (6 , 7 9 6 , 2 7 8 ) (3 , 5 3 6 , 2 0 3 ) 32 , 0 0 2 , 1 4 6 48 . 2 0 3, 2 7 4 , 2 6 3 , 5 0 0 0.98 20 1 1 38 , 3 7 1 , 2 1 8 31 1 , 5 0 2 (6 , 2 2 0 , 7 3 3 ) (3 , 2 2 7 , 5 0 8 ) 29 , 2 3 4 , 4 7 9 53 . 0 6 3, 0 0 4 , 9 0 8 , 6 0 0 0.97 (1 ) So u r c e : H e n n e p i n C o u n t y Value as aAssessed Ta x C a p a c i t i e s ( 1 ) CI T Y O F G O L D E N V A L L E Y As s e s s e d V a l u e a n d E s t i m a t e d A c t u a l V a l u e o f T a x a b l e P r o p e r t y La s t T e n F i s c a l Y e a r s Actual Value in F i s c a l Y e a r Le v y C o l l e c t i b l e Percentage of Ta x r a t e s a r e e x p r e s s e d i n t e r m s o f “ n e t t a x c a p a c i t y . ” A p r o p e r t y ’ s t a x c a p a c i t y i s d e t e r m i n e d b y m u l t i p l y i n g i t s t a x a b l e m a r k e t v a l u e b y a s t a t e d e t e r m i n e d c l a s s r a t e . C l a s s r a t e s v a r y b y p r o p e r t y t y p e a n d c h a n g e p er i o d i c a l l y b a s e d o n s t a t e l e g is l a t i o n . Pa g e s 9 0 a n d 9 1 Bu s i n e s s - T y p e Sp e c i a l T a x C e r t i f i c a t e s T a x As s e s s m e n t I n c r e m e n t o f Ab a t e m e n t S t a t e - A i d U t i l i t y To t a l P r i m a r y Bo n d s B o n d s I n d e b t e d n e s s C a p i t a l L e a s e s B o n d s S t r e e t B o n d s R e v e n u e B o n d s G o v e r n m e n t Per Capita (1) 30 , 1 5 5 , 0 0 0 $ 35 , 1 4 0 , 0 0 0 $ 57 0 , 0 0 0 $ 46 8 , 8 9 4 $ – $ – $ – $ 6 6 , 3 3 3 , 8 9 4 $ 7 . 3 3 % 3,214 $ 38 , 8 3 0 , 0 0 0 36 , 1 0 5 , 0 0 0 1, 1 8 5 , 0 0 0 16 1 , 1 3 1 – – – 7 6 , 2 8 1 , 1 3 1 8 . 1 5 3,697 35 , 9 1 5 , 0 0 0 31 , 9 5 0 , 0 0 0 1, 6 2 5 , 0 0 0 – 4 , 7 8 5 , 0 0 0 – 2 , 9 9 5 , 0 0 0 7 7 , 2 7 0 , 0 0 0 7 . 8 5 3,768 38 , 7 6 5 , 0 0 0 28 , 2 1 5 , 0 0 0 1, 9 3 5 , 0 0 0 – 4 , 6 7 5 , 0 0 0 – 2 , 7 9 0 , 0 0 0 7 6 , 3 8 0 , 0 0 0 7 . 4 5 3,694 42 , 9 8 0 , 0 0 0 26 , 6 6 5 , 0 0 0 2, 0 3 0 , 0 0 0 – 4 , 3 6 0 , 0 0 0 – 4 , 5 7 5 , 0 0 0 8 0 , 6 1 0 , 0 0 0 7 . 8 0 3,930 44 , 0 0 0 , 0 0 0 24 , 1 9 0 , 0 0 0 2, 1 2 0 , 0 0 0 – 4 , 0 4 5 , 0 0 0 2 , 5 6 0 , 0 0 0 4 , 2 8 5 , 0 0 0 8 1 , 2 0 0 , 0 0 0 7 . 5 4 3,989 47 , 6 1 0 , 0 0 0 21 , 4 1 0 , 0 0 0 2, 1 9 5 , 0 0 0 – 3 , 7 2 5 , 0 0 0 2 , 4 7 5 , 0 0 0 4 , 0 2 0 , 0 0 0 8 1 , 4 3 5 , 0 0 0 7 . 1 1 3,999 62 , 1 2 5 , 0 0 0 18 , 5 8 0 , 0 0 0 2, 2 3 5 , 0 0 0 – 3 , 4 0 5 , 0 0 0 2 , 3 8 5 , 0 0 0 3 , 7 5 0 , 0 0 0 9 2 , 4 8 0 , 0 0 0 8 . 0 4 4,550 58 , 2 0 5 , 0 0 0 14 , 9 4 0 , 0 0 0 2, 1 9 0 , 0 0 0 – 3 , 0 8 0 , 0 0 0 2 , 2 9 0 , 0 0 0 3 , 4 7 0 , 0 0 0 8 4 , 1 7 5 , 0 0 0 7 . 3 2 4,141 56 , 6 4 0 , 0 0 0 12 , 7 3 5 , 0 0 0 2, 1 0 0 , 0 0 0 – 2 , 7 5 0 , 0 0 0 2 , 1 9 0 , 0 0 0 3 , 1 7 5 , 0 0 0 7 9 , 5 9 0 , 0 0 0 6 . 9 2 3,916 (1 ) S e e t h e S c h e d u l e o f D e m o g r a p h i c a n d E c o n o m i c S t a t i s t i c s o n p a g e 1 0 3 f o r p e r s o n a l i n c o m e a n d p o p u l a t i o n d a t a . No t e : D e t a i l s r e g a r d i n g t h e C i t y ’ s o u t s t a n d i n g d e b t c a n b e f o u n d i n t h e n o t e s t o b a s i c f i n a n c i a l s t a t e m e n t s . In c o m e ( 1 ) of P e r s o n a lPercentage Fi s c a l Y e a r 20 1 0 20 0 4 20 0 2 20 0 3 Go v e r n m e n t a l A c t i v i t i e s Ac t i v i t i e s CI T Y O F G O L D E N V A L L E Y Ra t i o s o f O u t s t a n d i n g D e b t b y T y p e La s t T e n F i s c a l Y e a r s 20 0 9 20 0 5 20 0 8 20 0 6 20 0 7 20 1 1 Pa g e s 9 5 a n d 9 6 20 0 2 20 0 3 20 0 4 20 0 5 20 0 6 20 0 7 20 0 8 20 0 9 2010 2011 40 , 9 8 9 , 6 9 6 $ 46 , 5 7 2 , 4 6 0 $ 51 , 5 0 1 , 0 4 2 $ 53 , 5 9 9 , 1 5 0 $ 59 , 1 1 3 , 9 8 0 $ 64 , 2 7 4 , 0 5 2 $ 10 2 , 0 0 4 , 7 1 9 $ 10 2 , 7 7 1 , 4 4 1 $ 98,227,905 $ 90,147,258 $ 24 7 , 4 9 6 95 2 , 9 9 6 1, 4 2 3 , 3 5 0 1, 7 3 8 , 9 0 8 1, 8 1 8 , 8 9 6 1, 9 1 1 , 0 5 4 1, 9 6 4 , 3 1 6 1, 9 8 7 , 5 6 8 1,918,389 1,793,550 40 , 7 4 2 , 2 0 0 $ 45 , 6 1 9 , 4 6 4 $ 50 , 0 7 7 , 6 9 2 $ 51 , 8 6 0 , 2 4 2 $ 57 , 2 9 5 , 0 8 4 $ 62 , 3 6 2 , 9 9 8 $ 10 0 , 0 4 0 , 4 0 3 $ 10 0 , 7 8 3 , 8 7 3 $ 96,309,516 $ 88,353,708 $ To t a l n e t d e b t a p p l i c a b l e t o t h e l i m i t 0. 6 0 % 2. 0 5 % 2. 7 6 % 3. 2 4 % 3. 0 8 % 2. 9 7 % 1. 9 3 % 1. 9 3 % 1.95% 1.99% Ma r k e t v a l u e 3,004,908,600 $ De b t l i m i t ( 3 % o f m a r k e t v a l u e ) 90,147,258 To t a l b o n d e d d e b t 79,590,000 $ Le s s De b t n o t p a y a b l e p r i m a r i l y f r o m t a x l e v i e s Sp e c i a l a s s e s s m e n t b o n d s 56,640,000 Ta x i n c r e m e n t b o n d s 1 2 , 7 3 5 , 0 0 0 Ta x a b a t e m e n t b o n d s 2 , 7 5 0 , 0 0 0 St a t e - a i d s t r e e t b o n d s 2 , 1 9 0 , 0 0 0 Ut i l i t y r e v e n u e b o n d s 3,175,000 Fu n d b a l a n c e s a v a i l a b l e f o r t a x s u p p o r t e d d e b t 306,450 To t a l n e t d e b t a p p l i c a b l e t o l i m i t 1,793,550 Le g a l d e b t m a r g i n 88,353,708 $ No t e : CI T Y O F G O L D E N V A L L E Y Le g a l D e b t M a r g i n I n f o r m a t i o n La s t T e n F i s c a l Y e a r s Un d e r s t a t e f i n a n c e l a w , t h e C i t y ’ s o u t s t a n d i n g g e n e r a l o b l i g a t i o n d e b t s h o u l d n o t e x c e e d 3 p e r c e n t ( 2 p e r c e n t f o r y e a r s p r i o r t o 2 0 0 8 ) o f t o t a l m a r k e t p r o p e r t y v a l u e . B y l a w , t h e g e n e r a l o b l i g a t i o n d e b t s u b j e c t t o t h e l i m i t a t i o n m a y b e o f f s e t b y am o u n t s s e t a s i d e f o r r e p a y i n g g e n e r a l o b l i g a t i o n b o n d s . Le g a l D e b t M a r g i n C a l c u l a t i o n f o r F i s c a l Y e a r 2 0 1 1 De b t l i m i t To t a l n e t d e b t a p p l i c a b l e t o l i m i t Le g a l d e b t m a r g i n a s a p e r c e n t a g e o f d e b t l i m i t Fi s c a l Y e a r Pa g e s 9 9 a n d 1 0 0 Sp e c i a l Le s s O p e r a t i n g Ne t A v a i l a b l e As s e s s m e n t Gr o s s R e v e n u e Ex p e n s e s R e v e n u e P r i n c i p a l In t e r e s t Co v e r a g e C o l l e c t i o n s P r i n c i p a l Interest Coverage 20 0 2 – $ – $ – $ – $ – $ – $ 1 , 2 2 4 , 7 9 2 $ 2 , 2 1 5 , 0 0 0 $ 9 7 2 , 5 8 6 $ 0.38 20 0 3 – – – – – – 1 , 3 4 1 , 9 8 4 2 , 2 1 5 , 0 0 0 1 , 3 9 7 , 6 8 9 0.37 20 0 4 2 , 4 1 7 , 8 4 6 5 2 7 , 0 3 9 1 , 8 9 0 , 8 0 7 – ( 1 ) 2 3 , 0 7 5 8 1 . 9 4 1 , 3 2 5 , 2 7 9 2 , 9 1 5 , 0 0 0 1 , 6 3 4 , 4 9 1 0.29 20 0 5 2 , 1 2 2 , 6 1 4 5 0 4 , 6 9 9 1 , 6 1 7 , 9 1 5 2 0 5 , 0 0 0 ( 1 ) 1 2 7 , 9 3 8 4 . 8 6 1 , 4 9 8 , 5 6 6 3 , 1 4 0 , 0 0 0 1 , 4 6 4 , 9 2 2 0.33 20 0 6 2 , 2 6 8 , 3 8 2 8 5 1 , 8 4 9 1 , 4 1 6 , 5 3 3 1 6 0 , 0 0 0 ( 1 ) 1 4 8 , 0 7 6 4 . 6 0 1 , 9 1 5 , 2 1 5 3 , 1 0 5 , 0 0 0 1 , 6 1 6 , 2 6 0 0.41 20 0 7 2 , 9 6 2 , 3 1 3 9 4 5 , 8 7 7 2 , 0 1 6 , 4 3 6 2 9 0 , 0 0 0 ( 1 ) 1 8 6 , 3 8 7 4 . 2 3 1 , 3 2 9 , 9 5 2 3 , 0 8 5 , 0 0 0 1 , 7 8 5 , 7 3 6 0.27 20 0 8 3 , 2 9 9 , 3 7 0 1 , 1 2 2 , 2 5 0 2 , 1 7 7 , 1 2 0 2 6 5 , 0 0 0 ( 1 ) 1 7 5 , 5 6 2 4 . 9 4 1 , 5 9 4 , 6 2 7 3 , 0 7 0 , 0 0 0 1 , 8 4 6 , 0 8 4 0.32 20 0 9 2 , 3 5 0 , 9 8 2 1 , 1 2 1 , 7 1 5 1 , 2 2 9 , 2 6 7 2 7 0 , 0 0 0 ( 1 ) 1 6 5 , 2 2 7 2 . 8 2 1 , 7 3 3 , 8 7 9 3 , 1 3 5 , 0 0 0 2 , 0 0 8 , 6 4 8 0.34 20 1 0 2 , 3 2 1 , 9 8 3 1 , 0 7 4 , 1 9 1 1 , 2 4 7 , 7 9 2 2 8 0 , 0 0 0 ( 1 ) 1 5 4 , 5 9 5 2 . 8 7 1 , 3 6 4 , 3 8 1 2 , 8 3 0 , 0 0 0 2 , 3 4 3 , 3 4 5 0.26 20 1 1 2 , 7 5 5 , 8 2 9 1 , 0 3 7 , 9 4 4 1 , 7 1 7 , 8 8 5 2 9 5 , 0 0 0 ( 1 ) 1 4 0 , 2 9 9 3 . 9 5 1 , 3 3 4 , 9 5 9 2 , 8 5 5 , 0 0 0 2 , 0 5 1 , 6 5 1 0.27 (1 ) No t e : Ut i l i t y r e v e n u e b o n d s , p a y a b l e f r o m t h e S t o r m S e w e r U t i l i t y F u n d . Sp e c i a l A s s e s s m e n t B o n d s Re v e n u e B o n d s De b t S e r v i c e CI T Y O F G O L D E N V A L L E Y Pl e d g e d R e v e n u e C o v e r a g e La s t T e n F i s c a l Y e a r s De t a i l s r e g a r d i n g t h e C i t y ’ s o u t s t a n d i n g d e b t c a n b e f o u n d i n t h e n o t e s t o b a s i c f i n a n c i a l s t a t e m e n t s . G r o s s r e v e n u e i n c l u d e s i n v e s t m e n t e a r n i n g s . O p e r a t i n g e x p e n s e s d o n o t i n c l u d e i n t e r e s t . Fi s c a l Y e a r De b t S e r v i c e Pa g e s 1 0 1 a n d 1 0 2 20 0 2 20 0 3 20 0 4 20 0 5 20 0 6 20 0 7 20 0 8 20 0 9 2010 2011 Fu n c t i o n 16 . 5 0 18 . 0 0 16 . 0 0 16 . 1 0 16 . 1 0 16 . 1 0 18 . 1 0 18 . 1 0 18.10 17.60 51 . 8 0 51 . 8 0 49 . 3 0 50 . 3 0 50 . 0 0 50 . 2 5 52 . 2 5 51 . 2 5 52.25 50.75 31 . 6 6 31 . 6 6 30 . 6 6 31 . 4 1 31 . 4 1 31 . 9 1 31 . 9 1 31 . 9 1 30.91 29.91 5. 8 0 5. 8 0 5. 8 0 5. 8 0 5. 8 0 5. 8 0 5. 8 0 5. 8 0 5.80 5.50 9. 3 4 9. 3 4 9. 3 4 9. 3 4 9. 3 4 10 . 5 9 10 . 5 9 10 . 5 9 10.59 10.59 1. 0 0 1. 0 0 1. 0 0 1. 0 0 1. 0 0 1. 0 0 1. 0 0 1. 0 0 1.00 1.00 8. 0 0 8. 0 0 8. 0 0 7. 0 0 7. 0 0 7. 0 0 7. 0 0 7. 0 0 7.00 7.00 6. 0 0 6. 0 0 6. 0 0 5. 0 0 5. 7 5 5. 7 5 5. 7 5 5. 0 0 5.00 5.00 To t a l 13 0 . 1 0 1 3 1 . 6 0 1 2 6 . 1 0 1 2 5 . 9 5 1 2 6 . 4 0 1 2 8 . 4 0 1 3 2 . 4 0 1 3 0 . 6 5 1 3 0 . 6 5 1 2 7 . 3 5 So u r c e : V a r i o u s c i t y d e p ar t m e n t s Ge n e r a l g o v e r n m e n t Pu b l i c s a f e t y Pu b l i c w o r k s Mo t o r v e h i c l e l i c e n s i n g St o r m s e w e r Pa r k s a n d r e c r e a t i o n Wa t e r a n d s e w e r Go l f c o u r s e Fu l l - T i m e E q u i v a l e n t E m p l o y e e s a s o f Y e a r E n d e d D e c e m b e r 3 1 , CI T Y O F G O L D E N V A L L E Y Fu l l - T i m e E q u i v a l e n t C i t y G o v e r n m e n t E m p l o y e e s b y F u n c t i o n La s t T e n F i s c a l Y e a r s Pa g e s 1 0 5 a n d 1 0 6 20 0 2 2 0 0 3 2 0 0 4 2 0 0 5 2 0 0 6 2 0 0 7 2 0 0 8 2 0 0 9 2 0 1 0 2 0 1 1 Fu n c t i o n N/ A N/ A 1, 5 8 3 1, 4 2 9 1, 4 2 3 1, 0 7 9 1, 0 2 5 1, 0 2 5 1,338 1,177 N/ A N/ A 88 10 2 16 3 11 3 10 6 10 6 80 107 Ci t a t i o n s w r i t t e n N/ A N/ A 2, 3 3 8 1, 9 0 5 3, 1 9 4 2, 8 9 0 2, 8 4 7 2, 8 4 7 3,184 5,036 Fi r e 75 0 75 4 74 3 70 1 76 2 75 4 69 3 69 3 715 726 N/ A N/ A N/ A 5. 1 3. 3 3. 8 4. 2 4. 2 2.7 1.1 Wa t e r Ne w ( r e m o v e d ) c o n n e c t i o n s 33 – 56 59 (3 ) (1 5 0 ) 11 11 (7)1 Wa t e r m a i n b r e a k s 23 22 31 31 26 18 18 18 17 27 Av e r a g e d a i l y c o n s u m p t i o n ( t h o u s a n d s o f g a l l o n s ) 2, 8 9 1 2, 6 6 6 2, 6 7 7 2, 7 6 7 2, 8 5 1 2, 8 1 6 2, 7 5 9 2, 7 5 9 2,433 2,561 So u r c e s : V a r i o u s c i t y d e p a r t m e n t s Fi s c a l Y e a r CI T Y O F G O L D E N V A L L E Y Op e r a t i n g I n d i c a t o r s b y F u n c t i o n La s t T e n F i s c a l Y e a r s N/ A – N o t A v a i l a b l e St r e e t r e s u r f a c i n g ( m i l e s ) Ad u l t a r r e s t s Ju v e n i l e a r r e s t s Nu m b e r o f c a l l s a n s w e r e d Hi g h w a y s a n d s t r e e t s Po l i c e Pa g e s 1 0 7 a n d 1 0 8 20 0 2 2 0 0 3 2 0 0 4 2 0 0 5 2 0 0 6 2 0 0 7 2 0 0 8 2 0 0 9 2 0 1 0 2 0 1 1 Fu n c t i o n Pu b l i c s a f e t y 1 1 1 1 1 1 1 1 1 1 9 10 8 8 8 8 8 8 8 8 Fi r e s t a t i o n s 3 3 3 3 3 3 3 3 3 3 Hi g h w a y s a n d s t r e e t s St r e e t s ( m i l e s ) 14 4 14 4 14 4 14 4 14 4 14 4 14 4 14 4 144 144 St r e e t l i g h t s 1, 2 2 8 1, 2 2 8 1, 2 2 8 1, 8 3 0 1, 8 3 0 1, 8 3 0 1, 8 3 0 1, 8 3 0 1,830 1,830 Pa r k s a n d r e c r e a t i o n Pa r k s a c r e a g e 46 2 46 2 46 2 46 2 46 2 46 2 46 2 46 2 462 462 Pa r k s a n d n a t u r e a r e a s 30 30 30 30 30 30 30 30 30 30 Te n n i s c o u r t l o c a t i o n s 9 9 9 9 9 9 9 9 9 9 Co m m u n i t y c e n t e r s 2 2 2 2 2 2 2 2 2 2 Wa t e r Co n n e c t i o n s 7, 1 7 4 7, 2 0 7 7, 2 0 7 7, 2 6 3 7, 3 2 2 7, 3 1 9 7, 1 6 9 7, 1 8 0 7,173 7,174 Se w e r Co n n e c t i o n s 7, 2 8 4 7, 3 6 8 7, 3 6 8 7, 1 0 5 7, 1 6 0 7, 1 5 2 7, 1 6 4 7, 1 7 2 7,175 7,174 So u r c e s : V a r i o u s c i t y d e p a r t m e n t s Ca p i t a l A s s e t S t a t i s t i c s b y F u n c t i o n La s t T e n F i s c a l Y e a r s Pa t r o l u n i t s Po l i c e St a t i o n s Fi s c a l Y e a r CI T Y O F G O L D E N V A L L E Y Pa g e s 1 0 9 a n d 1 1 0