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CITY OF SAN MARCOS, TEXAS
<br />STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND NET ASSET
<br />PROPRIETARY FUNDS
<br />FOR THE YEAR ENDED SEPTEMBER 30, 2007
<br />OPERATING REVENUES
<br />Charges for services $
<br />Employer contributions
<br />Employee contributions
<br />Retiree contribution
<br />Pharmacy rebates
<br />Other refunds
<br />Total operating revenues
<br />OPERATING EXPENSES
<br />Purchased power
<br />Franchise taxes
<br />Personnel service;
<br />Contracted service,,
<br />Materials and supplies
<br />Indirect cost
<br />Claims
<br />Other charges
<br />Depreciation
<br />Total operating expenses
<br />OPERATING INCOME
<br />NON - OPERATING REVENUES (EXPENSES)
<br />Interest on investment
<br />Interest and fiscal charges
<br />Capital recovery fees
<br />Other
<br />Total non - operating revenue (expenses)
<br />INCOME BEFORE TRANSFERS
<br />Transfers in
<br />Transfers out
<br />CHANGE IN NET ASSETS
<br />TOTAL NET ASSETS, BEGINNING
<br />Business -type Activities - Enterprise Funds
<br />Water and Other
<br />45,038,579 $ 24,138,588 $ 2,906,999 $
<br />Governmental
<br />72,084,166 $ -
<br />- 2,398,485
<br />- 660,301
<br />- 103,020
<br />- 10,809
<br />29,650,982
<br />-
<br />-
<br />29,650,982
<br />-
<br />4,036,090
<br />2,006,228
<br />309,307
<br />6,042,318
<br />-
<br />2,797,625
<br />2,090,904
<br />130,893
<br />5,019,422
<br />-
<br />713,693
<br />5,322,902
<br />1,578,899
<br />7,615,494
<br />-
<br />344,218
<br />746,325
<br />27,002
<br />1,117,545
<br />-
<br />1,270,589
<br />3,153,390
<br />81,806
<br />4,505,785
<br />-
<br />-
<br />-
<br />-
<br />-
<br />2,466,636
<br />673,066
<br />486,350
<br />33,548
<br />1,192,964
<br />300,276
<br />648,605
<br />3,990,601
<br />677,690
<br />5,316,896
<br />-
<br />40,134,868
<br />17,796,700
<br />2,529,838
<br />60,461,406
<br />2,766,912
<br />4,903,711
<br />6,341,888
<br />377,161
<br />11,622,760
<br />427,500
<br />789,729
<br />2,871,706
<br />402,209
<br />( 502,762)
<br />( 3,861,104)
<br />( 290,152)
<br />-
<br />309,307
<br />-
<br />6,299
<br />242,500
<br />12,124
<br />293,266
<br />( 437,591)
<br />124,181
<br />5,196,977
<br />5,904,297
<br />-
<br />-
<br />50,000
<br />354,500
<br />( 25,000)
<br />-
<br />-
<br />5,171,977
<br />5,954,297
<br />855,842
<br />19,355,832
<br />66,731,737
<br />10,655,950
<br />TOTAL NET ASSETS, ENDING $ 24,527,809 $ 72,686,034 $ 11,511,792
<br />Change in net assets, per above
<br />Internal service funds are used by management to charge the costs of certain activities 1
<br />individual funds. The net revenue (expense) of certain internal service funds is reported with
<br />Business Activities.
<br />Change in business -type activities in net assets per government -wide financial statements
<br />4,063,644
<br />102,493
<br />( 4,654,018)
<br />-
<br />309,307
<br />-
<br />260,923
<br />95
<br />( 20,144)
<br />102,588
<br />11,602,616
<br />530,088
<br />404,500
<br />-
<br />( 25,000)
<br />-
<br />11,982,116
<br />530,088
<br />96,743,519
<br />1,502,870
<br />108,725,635 $
<br />2,032,958
<br />11,982,116
<br />97,992
<br />$ 12,080,108
<br />The accompanying notes are an integral part of these financial statements.
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