Complete Document - City of Auburn

41City of Auburn ~ General Fund ~ Six Year HistoryAudited AmountsUnaudited FY 02 > FY 01Six-Year ChangeFY 1996 FY 1997 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Amount As % Amount As % Avg %Population (projected from Census data) 39,324 40,240 41,156 42,071 42,987 44,179 45,095 916 2.1% 5,771 14.68% 2.4%RevenuesSales taxes $ 9,545,803 $ 9,739,125 $ 10,334,783 $ 11,313,849 $ 12,154,032 $ 12,554,602 12,982,299 427,697 3.4% $ 3,436,496 36.00% 6.0%Occupation license fees 3,503,339 3,715,925 3,969,148 4,253,353 4,654,854 5,063,472 5,102,558 39,086 0.8% 1,599,219 45.65% 7.6%Business license fees 3,129,159 3,284,727 3,479,638 3,674,222 4,122,191 4,752,050 4,755,828 3,778 0.1% 1,626,669 51.98% 8.7%Solid waste collection fees 1,105,324 1,226,380 1,382,085 1,587,285 1,745,808 1,975,982 2,106,984 131,002 6.6% 1,001,660 90.62% 15.1%Property taxes 1,362,525 1,282,067 1,428,755 1,537,655 1,761,488 1,844,582 1,930,709 86,127 4.7% 568,184 41.70% 7.0%Court and parking fines 660,466 746,696 675,476 693,541 752,607 816,976 806,154 (10,822) -1.3% 145,688 22.06% 3.7%Other revenues 3,259,240 3,133,737 3,142,648 5,157,294 3,998,241 3,968,843 5,244,999 1,276,156 32.2% 1,985,759 60.93% 10.2%Total revenues 22,565,856 23,128,657 24,412,533 28,217,199 29,189,221 30,976,507 32,929,531 1,953,024 6.3% 10,363,675 45.93% 7.7%Other financing sources -Transfers in from other fds 84,138 347,098 459,374 321,465 745,031 526,750 678,350 151,600 28.8% 594,212 706.23% 117.7%Borrowing proceeds 168,323 492,645 6,576,379 1,044,013 3,810,608 5,149,620 1,937,000 (3,212,620) -62.4% 1,768,677 1050.76% 175.1%Total OFS 252,461 839,743 7,035,753 1,365,478 4,555,639 5,676,370 2,615,350 (3,061,020) -53.9% 2,362,889 935.94% 156.0%Total revenues and OFS 22,818,317 23,968,400 31,448,286 29,582,677 33,744,860 36,652,877 35,544,881 (1,107,996) -3.0% 12,726,564 55.77% 9.3%ExpendituresGeneral government 2,461,687 2,717,182 3,015,775 2,429,832 3,009,853 2,841,878 2,995,366 153,488 5.4% 533,679 21.68% 3.6%Public works 1,103,355 1,270,040 1,467,240 1,383,577 1,527,151 1,686,608 1,670,146 (16,462) -1.0% 566,791 51.37% 8.6%Environmental services 1,512,963 1,865,715 1,716,139 2,608,180 2,918,925 2,974,879 2,919,371 (55,508) -1.9% 1,406,408 92.96% 15.5%Public safety 5,646,631 6,147,784 6,813,788 7,105,414 7,261,944 7,762,650 8,124,980 362,330 4.7% 2,478,349 43.89% 7.3%Library 354,015 367,581 358,274 405,091 524,062 598,854 737,572 138,718 23.2% 383,557 108.34% 18.1%Parks and recreation 1,983,656 2,069,850 2,342,526 2,562,971 2,840,584 2,840,715 2,956,591 115,876 4.1% 972,935 49.05% 8.2%Planning 353,385 332,435 328,312 297,658 317,167 315,014 382,794 67,780 21.5% 29,409 8.32% 1.4%Economic development 177,110 206,533 261,766 390,174 316,925 329,237 351,377 22,140 6.7% 174,267 98.39% 16.4%Total departmental 13,592,802 14,977,120 16,303,820 17,182,897 18,716,611 19,349,835 20,138,197 788,362 4.1% 6,545,395 48.15% 8.0%General operations 532,797 232,535 346,634 583,137 723,764 728,298 873,580 145,282 19.9% 340,783 63.96% 10.7%Disaster recovery 1,187,325 - - - - - - - (1,187,325) -100.00% -16.7%Education 2,273,325 2,504,616 2,713,718 3,679,997 3,302,260 4,132,014 4,061,925 (70,089) -1.7% 1,788,600 78.68% 13.1%Agency operations 622,742 680,746 846,374 816,976 728,522 782,616 805,748 23,132 3.0% 183,006 29.39% 4.9%Debt service 1,650,188 1,331,134 978,861 1,173,521 1,676,478 4,117,381 2,336,865 (1,780,516) -43.2% 686,677 41.61% 6.9%Capital outlay 1,001,957 2,473,347 4,633,582 4,197,981 6,998,086 5,808,867 2,306,254 (3,502,613) -60.3% 1,304,297 130.17% 21.7%Total expenditures 20,861,136 22,199,498 25,822,989 27,634,509 32,145,721 34,919,011 30,522,569 (4,396,442) -12.6% 9,661,433 46.31% 7.7%Other financing usesTo refunded bond escrow - - 3,314,600 - - - - - -Transfers to component units 190,059 350,481 401,559 406,091 857,911 1,413,512 1,024,604 (388,908) -27.5% 834,545 439.10% 73.2%Transfers to other funds 78,724 515,208 441,129 583,925 216,000 1,000 621,668 620,668 62067% 542,944 689.68% 114.9%Total OFU 268,783 865,689 4,157,288 990,016 1,073,911 1,414,512 1,646,272 231,760 16.4% 1,377,489 512.49% 85.4%Total expenditures and OFU 21,129,919 23,065,187 29,980,277 28,624,525 33,219,632 36,333,523 32,168,841 (4,164,682) -11.5% 11,038,922 52.24% 8.7%Excess (deficit) of revenues andOFS over expends and OFU 1,688,398 903,213 1,468,009 958,152 525,228 319,354 3,376,040 3,056,686 957.1% 1,687,642 99.96% 16.7%Beginning fund balance 1,566,797 3,255,195 4,158,408 5,684,710 6,852,931 7,302,533 9,777,794 2,475,261 33.9% 8,210,997 524.06% 87.3%Residual equity transfers - - - 6,845 (75,626) - - - -Prior period adjustments - - 58,293 203,224 - 2,155,907 - (2,155,907) -100.0% -Beginning fund bal, as restated 1,566,797 3,255,195 4,216,701 5,894,779 6,777,305 9,458,440 9,777,794 319,354 3.4% 8,210,997 524.06% 87.3%Ending fund balance 3,255,195 4,158,408 5,684,710 6,852,931 7,302,533 9,777,794 13,153,834 3,376,040 34.5% 9,898,639 304.09% 50.7%Ending fund bal as % of expends 15.41% 18.03% 18.96% 23.94% 21.98% 26.91% 40.89% 0 51.9% 25.5% 165.42% 27.6%as number of months expends 1.85 2.16 2.28 2.87 2.64 3.23 4.91 2 51.9% 3.06 165.42% 27.6%Revenues per capita$ 573.84 $ 574.77 $ 593.17 $ 670.70 $ 679.02 $ 701.16 $ 730.23 $ 29.07 4.1% $ 1,795.82 312.95% 52.2%Expenditures per capita $ 530.49 $ 551.68 $ 627.44 $ 656.85 $ 747.80 $ 790.40 $ 676.85 (114) -14.4% $ 1,674.13 315.58% 52.6%Debt proceeds as % of capital outlay 16.8% 19.9% 141.9% 24.9% 54.5% 88.7% 84.0% -4.7% -5.3% 135.6% 807.19% 134.5%City of Auburn Financial Overview