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Memo Financial Report• CITY OF HOPKINS MEMORANDUM Date: July 31, 1996 To: Honorable Mayor and Members of the City Council From: John Schedler Subject: 1995 Financial Report overview General Fund (pg. 45) Revenues fell $45,000 short of however expenditures were $136,000 under budget. Use of $127,560 fund reserves for 2 projects (Maetzold Field and Oakes Tennis Court) resulted in a net decrease of fund balance for 1995 of $36,000. The current balance is $2,870,206, of which $185,693 is reserved, leaving a cash flow balance slightly in excess of the $2.6 million target. Special Revenue Funds (pg.'s 56 -76) These funds were created to account for dedicated dollars for a specific purpose. The main revenue sources are tax increment, other governments and charges. All of these funds have a positive fund balance. Debt Service (pg.'s 77 -80) There was only one bond issue in 1995.-Housing Bonds to rehab common areas of Meadow Creek Condominiums. The 1995 bonds will be repaid with fees from property owners. No issues matured or were called. All full faith and credit levies were canceled as other intended revenue sources were sufficient to service the debt. Capital Projects (pg.'s 81 -84) Project activity was reduced from prior years. Outstanding deferred special assessments were reduced by a half million, giving the P.I.R. fund a chance to revolve some dollars for future projects. Enterprise Funds (pg.'s 87 -88) Operating revenues and expenses reduced by nearly the same amount, thus operating income increased only very slightly. Cash positions increased in every fund while liabilities decreased, thus all funds had an improvement in working capital. Investments (pg. 11) The average monthly idle cash balance declined in 1995 to $9,446,000 from $10,426,000 in 1994. However, average investing rates improved from 3% to 5.6 %, (1994 vs. 1995). Investment earnings were $530,589 in 1995 compared to 1994 earnings of $313,261. Statistical Tables (pg.'s 146 -165) The tables present a 10 years history for certain financial data and selected general information about the city.