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13 CITY OF LAKE WALES, FLORIDA MANAGEMENT S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2005 Revenues and Expenses - Governmental Activities Program Revenue Program Expense General government Public safety Physical environment Transportation Economic environment Human services Culture & recreation The following graph shows the composition of revenues for the City s governmental activities: Revenue by Source - Governmental Activities 27.4 % Property Taxes 19.4% Other Taxes 19.6% 0.9% 2.0% 27.4% 1.5% Transfers 6.5 % Intergovernmental revenue 16.6% Charges for services 2.1% 3.9% 16.6% 6.5% 1.5% 19.4% 3.9% Operating grants and contributions 2.1% Capital grants and contributions 0.9% Investment earnings 19.6% Insurance Recoveries 2.0% Miscellaneous revenue Governmental Activities Revenues The revenue source that grew the largest over the prior year was charges for services by $935,883 (48.6 percent) over 2004 because of new construction (building permit fees and impact fees). Property taxes grew by $515,130 (12.2 percent increase) over 2004 due to new construction and increased property value. The millage rate was 9.44 mills for 2004 and (Gain on disposal of assets excluded from charts.) 8
14 CITY OF LAKE WALES, FLORIDA MANAGEMENT S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2005 The chart below compares revenues by source for fiscal years 2004 and 2005: 5,000,000 Governmental Activities Revenues 4,500,000 4,000,000 3,500,000 3,000, ,500,000 2,000,000 1,500,000 1,000, ,000 0 Business-type activities Property Taxes Other Taxes Transfers Intergovernmental revenue Charges for services Operating grants and contributions Capital grants and contributions Investment earnings Miscellaneous revenue Business-type activities increased the City s net assets by $1,155,108 (after transfers) accounting for 39.2% of the total growth in the City's net assets. The following chart compares expenses with program revenues for the City's business-type activities for fiscal years 2004 and 2005: Revenues and Expenses - Business-type Activities $5,450,000 $5,200,000 $4,950,000 $4,700,000 $4,450,000 $4,200,000 $3,950,000 $3,700,000 $3,450,000 $3,200, Program Revenue $5,052,686 $5,210,137 Program Expense $3,953,710 $4,030,470 9
15 CITY OF LAKE WALES, FLORIDA MANAGEMENT S DISCUSSION AND ANALYSIS SEPTEMBER 30, Revenue by Source - Business-type Activities 2005 Revenue by Source - Business-type Activities 2.44% 0.17% 2.68% 5.19% 89.52% 4.60% 0.92% 2.19% 8.90% 83.39% % Charges for services 5.19% Capital grants and contributions 2.68% Operating grants 0.17% Investment earnings 2.44% Miscellaneous revenue % Charges for services 8.90% Capital grants and contributions 2.19% Operating Grants 0.92% Investment earnings 4.60% Miscellaneous revenue Business-type Activities Key Factors Program revenues exceeded expenses by $1,179,667 compared to $1,098,976 in prior year. Charges for services decreased by $45,895. Consumption was down due to the three Hurricanes that battered Lake Wales in August and September Many homes and businesses were damaged and/or destroyed. Program expenses increased by $76,760. Net transfers out to governmental activities of $261,286. Financial Analysis of the City s Funds As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with financerelated legal requirements. Governmental funds. The focus of the City s governmental funds is to provide information on near-term inflows, outflows and balances of spendable resources. Such information is useful in assessing the City s financing requirements. In particular, unreserved fund balance may serve as a useful measure of a government s net resources available for spending at the end of the fiscal year. As of September 30, 2005, the City s governmental funds reported combined ending fund balances of $4,375,459 an increase of $2,285,751 in comparison with the prior year. Approximately 53 percent of this total amount, $2,310,286, constitutes unreserved fund balance, which is available for spending at the City s discretion. The remainder of fund balance, $2,065,173, is reserved to indicate that it is not available for new spending because it has already been committed to debt service, inventory, prepaids, and redevelopment. The General Fund is the chief operating fund of the City. At September 30, 2005, the unreserved fund balance of the General Fund was $555,751 while the total fund balance was $690,586. As a measure of the General Fund s liquidity, it may be useful to compare both unreserved fund balance and total fund balance to total fund expenditures. Unreserved fund balance represents 4.2 percent of total General Fund expenditures, while total fund balance represents 5.3 percent of that same amount. Proprietary funds. The City s proprietary funds provide the same type of information found in the government-wide financial statements, but in more detail. Unrestricted net assets of the Public Utilities Enterprise Fund at September 30, 2005 amounted to $3,864,
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