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107 <br />2008 2009 2010 2011 <br />Expenses <br />Governmental activities: <br /> General government 3,286,350$ 2,777,568$ 3,028,102$ 3,495,458$ <br /> Public safety 6,715,607 6,106,181 6,011,477 6,238,611 <br /> Public works 5,875,992 5,397,058 5,447,282 5,720,759 <br /> Culture and recreation 3,549,637 3,767,312 3,702,671 3,851,181 <br /> Economic development 1,893,707 1,569,432 1,438,742 1,451,109 <br /> Interest and fiscal charges 1,315,275 1,252,493 1,138,414 1,045,905 <br />Total governmental activities expenses 22,636,568 20,870,044 20,766,688 21,803,023 <br />Business-type activities: <br /> Municipal Liquor 5,464,819 5,374,453 5,267,041 5,366,557 <br /> Garbage 1,166,709 1,256,177 1,331,514 1,304,238 <br /> Sewer 1,849,031 1,781,804 1,962,431 2,130,287 <br /> Storm Water - - - - <br /> Water 2,506,510 2,334,388 2,089,889 2,108,499 <br /> Electric 22,036,471 23,258,383 25,452,567 26,726,349 <br />Total business-type activities expenses 33,023,540 34,005,205 36,103,442 37,635,930 <br />Total primary government expenses 55,660,108$ 54,875,249$ 56,870,130$ 59,438,953$ <br />Program Revenues <br />Governmental activities: <br /> Charges for services: <br /> General government 371,911$ 334,100$ 301,509$ 425,954$ <br /> Public safety 962,275 634,242 722,073 787,884 <br /> Public works 159,664 47,860 61,605 79,073 <br /> Culture and recreation 1,084,067 1,074,266 1,089,058 1,102,630 <br /> Economic development 65,999 60,335 125,759 70,976 <br /> Operating grants and contributions 977,411 758,958 763,551 954,831 <br /> Capital grants and contributions 4,302,760 2,599,593 1,318,660 1,750,824 <br />Total governmental activities program revenues 7,924,087 5,509,354 4,382,215 5,172,172 <br />Business-type activities: <br /> Charges for services: <br /> Municipal Liquor 6,213,657 6,094,058 5,953,626 6,145,692 <br /> Garbage 1,160,774 1,194,937 1,282,013 1,310,014 <br /> Sewer 1,511,165 1,504,785 1,483,120 1,491,460 <br /> Storm Water - - - - <br /> Water 2,139,046 2,218,816 1,961,760 1,917,384 <br /> Electric 22,941,903 24,258,120 26,840,983 28,657,698 <br /> Operating grants and contributions 149,327 92,957 103,324 38,550 <br /> Capital grants and contributions 888,925 267,233 397,989 482,319 <br />Total business-type activities program revenues 35,004,797 35,630,906 38,022,815 40,043,117 <br />Total primary government program revenues 42,928,884$ 41,140,260$ 42,405,030$ 45,215,289$ <br />Net (expense)/revenue <br />Governmental activities (14,712,481)$ (15,360,690)$ (16,384,473)$ (16,630,851)$ <br />Business-type activities 1,981,257 1,625,701 1,919,373 2,407,187 <br />Total primary government net (expense)/revenue (12,731,224)$ (13,734,989)$ (14,465,100)$ (14,223,664)$ <br />Note: The City implemented GASB Statement No. 63 and GASB Statement No. 65 in fiscal year 2012. Net position <br />information has been restated for 2011 for this accounting change. Years prior to 2011 have not been restated. <br />Fiscal Year <br />CITY OF ELK RIVER, MINNESOTA <br />CHANGES IN NET POSITION <br />LAST TEN FISCAL YEARS <br />(accrual basis of accounting)