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CITY OF ELK RIVER,MINNESOTA <br /> CHANGES IN NET POSITION <br /> LAST TEN FISCAL YEARS <br /> (accrual basis of accounting) <br /> Fiscal Year <br /> 2003 2004 2005 2006 <br /> Expenses <br /> Governmental activities: <br /> General government $ 3,290,711 $ 2,440,200 $ 2,503,826 $ 2,560,213 <br /> Public safety 4,229,109 4,988,424 5,255,974 5,606,438 <br /> Public works 3,737,678 4,277,071 4,281,725 6,169,030 <br /> Culture and recreation 1,747,322 2,058,882 2,535,955 2,859,058 <br /> Economic development 549,149 912,698 938,164 631,437 <br /> Interest on long-term debt 1,050,823 936,515 881,001 764,725 <br /> Total governmental activities expenses 14,604,792 15,613,790 16,396,645 18,590,901 <br /> Business-type activities: <br /> Municipal Liquor 3,621,087 3,760,156 4,348,673 5,202,087 <br /> Garbage 884,532 953,432 1,047,479 1,094,788 <br /> Sewer 1,406,713 1,457,386 1,633,276 1,721,522 <br /> Water 1,713,217 1,783,081 2,091,723 2,104,827 <br /> Electric 11,929,596 13,362,081 14,877,986 16,588,510 <br /> Total business-type activities expenses 19,555,145 21,316,136 23,999,137 26,711,734 <br /> Total primary government expenses $ 34,159,937 $ 36,929,926 $40,395,782 $45,302,635 <br /> Program Revenues <br /> Governmental activities: <br /> Charges for services: <br /> General government $ 194,246 $ 308,781 $ 288,032 $ 246,541 <br /> Public safety 1,897,883 1,956,967 2,050,437 2,403,601 <br /> Public works 148,904 226,907 280,583 617,099 <br /> Culture and recreation 729,932 812,401 877,789 1,065,218 <br /> Economic development 71,379 96,396 379,002 178,217 <br /> Operating grants and contributions 487,560 427,513 480,649 387,584 <br /> Capital grants and contributions 6,064,491 11,879,536 7,573,752 8,117,032 <br /> Total governmental activities program revenues 9,594,395 15,708,501 11,930,244 13,015,292 <br /> Business-type activities: <br /> Charges for services: <br /> Municipal Liquor 4,156,276 4,345,702 4,806,061 5,906,768 <br /> Garbage 820,278 973,176 1,055,753 1,106,268 <br /> Sewer 1,808,817 2,365,262 1,261,853 1,352,647 <br /> Water 1,807,334 2,095,018 1,365,136 1,770,819 <br /> Electric 13,774,777 14,765,479 15,955,440 17,143,485 <br /> Operating grants and contributions 10,530 8,615 9,255 504,168 <br /> Capital grants and contributions 1,053,994 3,028,454 3,654,383 4,297,666 <br /> Total business-type activities program revenues 23,432,006 27,581,706 28,107,881 32,081,821 <br /> Total primary government program revenues $ 33,026,401 $43,290,207 $40,038,125 $ 45,097,113 <br /> Net(expense)/revenue <br /> Governmental activities $ (5,010,397) $ 94,711 $ (4,466,401) $ (5,575,609) <br /> Business-type activities 3,876,861 6,265,570 4,108,744 5,370,087 <br /> Total primary government net(expense)/revenue $ (1,133,536) $ 6,360,281 $ (357,657) $ (205,522) <br /> i <br /> 89 <br />