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City of Hopkins Power Point Financial Report 2009Financial Report City of Hopkins An Overview of the 2009 Comprehensive Annual Financial Report Economic Condition is Valuation of new non-residential construction was $36.7 million in 2009. • There remains an viable economic development and redevelopment market within the City of Hopkins. • An additional $218 million of construction is projected over the next several years. Future Projects IIS Atlas Site Redevelopment $62 million Is 8th Avenue Redevelopment $60 million • Marketplace & Main Apts $56 million • 5th Avenue Flats $40 million City of Hopkins The City of Hopkins presents its Comprehensive Annual Financial Report This presentation provides a broad overview of our financial performance and position. All information is public i Economic Condition Major Initiatives Revenues by fund types Expenditures by fund types Statement of Net Assets Statement ofActivities Significant Projects in 2009 • Excelsior Crossing III $40.0 million • Eisenhower Community Center $ 4.3 million Maj or Municipal Initiatives • Street repair and improvements - $1,139,000 • Utility improvement projects - $526,000 • Moline & Well #1 Improvements - $84,000 • Nine Mile Creek bank stabilization - $144,000 • Park Improvements — $94,000 • City Hall roof replacement — $21,800 • Pavilion refrigeration system - $30,400 • Conversion of large commercial - water meters to radio read 3 system. I Financial Highlights • Assets exceeded liabilities by approximately $61.4 million — About 74% is capital assets ($45.1 m) — $4.2 million can be used for ongoing obligations • Governmental funds fund balances totaled $14.9 million, an increase of $2.1 million • Unreserved fund balance of the General Fund totaled $3.9 million or 39% of expenditures • Debt increased $3.85 million due to the 2009 bond sale and refinancing. Revenues and Other Financing Sources by Fund Type $428,235 $5,485,916 $10,049,877 ■ Genera/ ■ Specia/ R­ $5,728, evenue $5,728,08 ■ Capita/ ■ Debt ■ Enterprise 010,729 /ntema/ Service $1,530,788 $3, Financial Highlights - cont • Governmental Activities — Property tax revenues decreased due to unallotment of MVHC. — Program grants were received for specific programs • Business Type Activities — Charges for service increased due to rate increases — Program grants increased • Primarily for HRA programs Expenditures and Other Financing Uses by Fund Type $547,661 $5,082,564 $9,918,206 ■ Genera/ ■ Special Revenue ■ Capita/ ■ Debt $2,901,231 ■ Enterprise $1,648,040 ■ /nt_, Service $3,652,758 W Statement of Activities Proprietary Fund Types, (in thousands) 2009 2008 Revenues —Charges for services $5,209 $4,809 —Operating g.nts & contributions 151 252 —capital grants & contnbutions 142 395 —Other revenues 14 22 Total Revenues and Other Sources $5,517 $5,477 Expenditures —Stor. sevier 403 418 —Refuse 787 771 —Pavilion/Ice Arena 402 411 & Redevelopment Authority 528 680 —Transfers 145 145 Total Expenditures and Other Uses $5,228 $5,537 Excess Revenues over Expenditures $ 289 $ (60) CAFR— Changes in Reporting� •|n2OO8weimplemented GASB No. 46 Other Post Employment Benefits (]PEB) dioo|oouva — Disclose liability for post employment benefits (health care) •|n2O1Ovvewill implement GASB No. 64 regarding classification of fund balances Fund Equity Fund Balance/ Fund Type Equity Incr/(Decr) • General Fund $4,127,786 $ 131,671 • Special Revenue Funds $3,503,572 ($ 642,029) • Capital Project Funds $1,264,405 ($ 117,252) • Debt Service funds $6,021,748 $2,771,546 • Enterprise Funds $16,650,238 $ 288,815 • Internal Service Funds $ 3,988,073 ($ 119,426) �