PDF The City of New York

THE CITY OF

NEW YORK

NEW YORK

COMPREHENSIVE ANNUAL FINANCIAL REPORT

OF THE

COMPTROLLER

FOR THE FISCAL YEAR ENDED JUNE 30, 2015

SCOTT M. STRINGER

Comptroller

Compliments of

SCOTT M. STRINGER Comptroller

The City of

New York

Comprehensive Annual Financial Report

of the

Comptroller

for the Fiscal Year Ended June 30, 2015

SCOTT M. STRINGER Comptroller

MICHELE MARK LEVINE, CPA Deputy Comptroller/Chief Accountant

SCOTT M. STRINGER

Comptroller

Comprehensive Annual Financial Report of the Comptroller of The City of New York for the Fiscal Year Ended June 30, 2015 ________________

Table of Contents

INTRODUCTORY SECTION--PART I

Comptroller's Letter of Transmittal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Certificate of Achievement for Excellence in Financial Reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Government of The City of New York . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Principal Officials of The City of New York . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

FINANCIAL SECTION--PART II

Independent Auditors' Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Management's Discussion and Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

BASIC FINANCIAL STATEMENTS--PART II-A

Government-wide Financial Statements: Statement of Net Position--June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Statement of Net Position--June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Statement of Activities--for the year ended June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Statement of Activities--for the year ended June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Fund Financial Statements: Governmental Funds--Balance Sheet--June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Governmental Funds--Balance Sheet--June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position-- June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position-- June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Governmental Funds--Statement of Revenues, Expenditures, and Changes in Fund Balances-- for the year ended June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Governmental Funds--Statement of Revenues, Expenditures, and Changes in Fund Balances-- for the year ended June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities--for the year ended June 30, 2015 . . . . . . . . . . . . . . . . . . Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities--for the year ended June 30, 2014 . . . . . . . . . . . . . . . . . . General Fund--Statement of Revenues, Expenditures, and Changes in Fund Balance--Budget and Actual--for the year ended June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General Fund--Statement of Revenues, Expenditures, and Changes in Fund Balance--Budget and Actual--for the year ended June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fiduciary Funds--Statement of Fiduciary Net Position--June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fiduciary Funds--Statement of Fiduciary Net Position--June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fiduciary Funds--Statement of Changes in Fiduciary Net Position--for the year ended June 30, 2015 . . . . . . . . Fiduciary Funds--Statement of Changes in Fiduciary Net Position--for the year ended June 30, 2014 . . . . . . . . Component Units--Statement of Net Position--June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Component Units--Statement of Net Position--June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Component Units--Statement of Activities--for the year ended June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . Component Units--Statement of Activities--for the year ended June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . .

xiii xxxvii xxxviii xxxix

3 7

38 39 40 41

42 43

44

45

46

47

48

49

50

51 52 53 54 55 56 57 58 59

v

Notes to Financial Statements:

A. Summary of Significant Accounting Policies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

60

B. Reconciliation of Government-Wide and Fund Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

78

C. Stewardship, Compliance, and Accountability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

79

D. Detailed Notes on All Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

79

E. Other Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

98

REQUIRED SUPPLEMENTARY INFORMATION--PART II-B

A. Schedule of Changes in the City's Net Pension Liability and Related Ratios for

Single-Employer Pension Plans at June 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

129

B. Schedule of the City's Proportionate Share of the Net Pension Liabilities of Cost-Sharing

Multiple-Employer Pension Plans at June 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

130

C. Schedule of City Contributions for All Pension Plans for the Fiscal Years ended June 30 . . . . . . . . . . . . . .

131

D. Schedule of Funding Progress for the New York City Other Postemployment Benefits Plan . . . . . . . . . . . .

135

SUPPLEMENTARY INFORMATION COMBINING FINANCIAL INFORMATION--GOVERNMENTAL FUNDS--PART II-C

Nonmajor Governmental Funds--Combining Balance Sheet--June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

140

Nonmajor Governmental Funds--Combining Balance Sheet--June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

141

Nonmajor Governmental Funds--Combining Statement of Revenues, Expenditures,

and Changes in Fund Balances--for the year ended June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

142

Nonmajor Governmental Funds--Combining Statement of Revenues, Expenditures,

and Changes in Fund Balances--for the year ended June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

143

Schedule NGF1--Nonmajor Capital Projects Funds--Combining Balance Sheet Schedule--June 30, 2015 . . . . .

144

Schedule NGF2--Nonmajor Capital Projects Funds--Combining Balance Sheet Schedule--June 30, 2014 . . . . .

145

Schedule NGF3--Nonmajor Capital Projects Funds--Combining Schedule of Revenues, Expenditures

and Changes in Fund Balances--for the year ended June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

146

Schedule NGF4--Nonmajor Capital Projects Funds--Combining Schedule of Revenues, Expenditures

and Changes in Fund Balances--for the year ended June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

147

Schedule NGF5--Nonmajor Debt Service Funds--Combining Balance Sheet Schedule--June 30, 2015 . . . . . . . .

148

Schedule NGF6--Nonmajor Debt Service Funds--Combining Balance Sheet Schedule--June 30, 2014 . . . . . . . .

149

Schedule NGF7--Nonmajor Debt Service Funds--Combining Schedule of Revenues, Expenditures

and Changes in Fund Balances--for the year ended June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

150

Schedule NGF8--Nonmajor Debt Service Funds--Combining Schedule of Revenues, Expenditures

and Changes in Fund Balances--for the year ended June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

151

Schedule NGF9--Nonmajor Debt Service Funds--New York City Tax Lien Trusts--Combining Balance

Sheet Schedule--June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

152

Schedule NGF10--Nonmajor Debt Service Funds--New York City Tax Lien Trusts--Combining Balance

Sheet Schedule--June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

153

Schedule NGF11--Nonmajor Debt Service Funds--New York City Tax Lien Trusts--Combining Schedule

of Revenues, Expenditures and Changes in Fund Balances--for the year ended June 30, 2015 . . . . . . . . . . .

154

Schedule NGF12--Nonmajor Debt Service Funds--New York City Tax Lien Trusts--Combining Schedule

of Revenues, Expenditures and Changes in Fund Balances--for the year ended June 30, 2014 . . . . . . . . . . .

155

Schedule NGF13--Nonmajor Special Revenue Funds--Combining Balance Sheet Schedule--June 30, 2015 . . . .

156

Schedule NGF14--Nonmajor Special Revenue Funds--Combining Balance Sheet Schedule--June 30, 2014 . . . .

157

Schedule NGF15--Nonmajor Special Revenue Funds--Combining Schedule of Revenues, Expenditures

and Changes in Fund Balances--for the year ended June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

158

Schedule NGF16--Nonmajor Special Revenue Funds--Combining Schedule of Revenues, Expenditures

and Changes in Fund Balances--for the year ended June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

159

Schedule NGF17--Nonmajor Special Revenue Funds--New York City Tax Lien Trusts--Combining

Balance Sheet Schedule--June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

160

Schedule NGF18--Nonmajor Special Revenue Funds--New York City Tax Lien Trusts--Combining

Balance Sheet Schedule--June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

161

Schedule NGF19--Nonmajor Special Revenue Funds--New York City Tax Lien Trusts--Combining

Schedule of Revenues, Expenditures and Changes in Fund Balances--for the year ended June 30, 2015 . . .

162

Schedule NGF20--Nonmajor Special Revenue Funds--New York City Tax Lien Trusts--Combining

Schedule of Revenues, Expenditures and Changes in Fund Balances--for the year ended June 30, 2014 . . .

163

vi

SUPPLEMENTARY INFORMATION COMBINING FINANCIAL INFORMATION--FIDUCIARY FUNDS--PART II-D

Pension and Other Employee Benefit Trust Funds--Combining Statement of Fiduciary

Net Position--June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

168

Pension and Other Employee Benefit Trust Funds--Combining Statement of Fiduciary

Net Position--June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

169

Pension and Other Employee Benefit Trust Funds--Combining Statement of Changes

in Fiduciary Net Position--for the year ended June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

170

Pension and Other Employee Benefit Trust Funds--Combining Statement of Changes

in Fiduciary Net Position--for the year ended June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

171

Schedule F1--Pension Trust Funds--Combining Schedule of Fiduciary Net Position--June 30, 2015 . . . . . . . . . .

172

Schedule F2--Pension Trust Funds--Combining Schedule of Fiduciary Net Position--June 30, 2014 . . . . . . . . . .

173

Schedule F3--Pension Trust Funds--Combining Schedule of Changes in Fiduciary Net Position--

for the year ended June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

174

Schedule F4--Pension Trust Funds--Combining Schedule of Changes in Fiduciary Net Position--

for the year ended June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

175

Schedule F5--Pension Trust Funds--New York City Employees' Retirement System--

Combining Schedule of Fiduciary Net Position--June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

176

Schedule F6--Pension Trust Funds--New York City Employees' Retirement System--

Combining Schedule of Fiduciary Net Position--June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

177

Schedule F7--Pension Trust Funds--New York City Employees' Retirement System--

Combining Schedule of Changes in Fiduciary Net Position--for the year ended June 30, 2015 . . . . . . . . . .

178

Schedule F8--Pension Trust Funds--New York City Employees' Retirement System--

Combining Schedule of Changes in Fiduciary Net Position--for the year ended June 30, 2014. . . . . . . . . . .

179

Schedule F9--Pension Trust Funds--Teachers' Retirement System--Combining Schedule of Fiduciary

Net Position--June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

180

Schedule F10--Pension Trust Funds--Teachers' Retirement System--Combining Schedule of Fiduciary

Net Position--June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

181

Schedule F11--Pension Trust Funds--Teachers' Retirement System--Combining Schedule of Changes in

Fiduciary Net Position--for the year ended June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

182

Schedule F12--Pension Trust Funds--Teachers' Retirement System--Combining Schedule of Changes in

Fiduciary Net Position--for the year ended June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

183

Schedule F13--Pension Trust Funds--Board of Education Retirement System--Combining Schedule of

Fiduciary Net Position--June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

184

Schedule F14--Pension Trust Funds--Board of Education Retirement System--Combining Schedule of

Fiduciary Net Position--June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

185

Schedule F15--Pension Trust Funds--Board of Education Retirement System--Combining Schedule of

Changes in Fiduciary Net Position--for the year ended June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

186

Schedule F16--Pension Trust Funds--Board of Education Retirement System--Combining Schedule of

Changes in Fiduciary Net Position--for the year ended June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

187

Schedule F17--Pension Trust Funds--New York City Police Pension Funds--Combining Schedule of

Fiduciary Net Position--June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

188

Schedule F18--Pension Trust Funds--New York City Police Pension Funds--Combining Schedule of

Fiduciary Net Position--June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

189

Schedule F19--Pension Trust Funds--New York City Police Pension Funds--Combining Schedule of

Changes in Fiduciary Net Position--for the year ended June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

190

Schedule F20--Pension Trust Funds--New York City Police Pension Funds--Combining Schedule of

Changes in Fiduciary Net Position--for the year ended June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

191

Schedule F21--Pension Trust Funds--New York City Fire Pension Funds--Combining Schedule of

Fiduciary Net Position--June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

192

Schedule F22--Pension Trust Funds--New York City Fire Pension Funds--Combining Schedule of

Fiduciary Net Position--June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

193

Schedule F23--Pension Trust Funds--New York City Fire Pension Funds--Combining Schedule of

Changes in Fiduciary Net Position--for the year ended June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

194

Schedule F24--Pension Trust Funds--New York City Fire Pension Funds--Combining Schedule of

Changes in Fiduciary Net Position--for the year ended June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

195

Schedule F25--Other Employee Benefit Trust Funds--Deferred Compensation Plans--

Combining Schedule of Fiduciary Net Position--December 31, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

196

vii

Schedule F26--Other Employee Benefit Trust Funds--Deferred Compensation Plans--

Combining Schedule of Fiduciary Net Position--December 31, 2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

197

Schedule F27--Other Employee Benefit Trust Funds--Deferred Compensation Plans--

Combining Schedule of Changes in Fiduciary Net Position--for the year ended December 31, 2014 . . . . . .

198

Schedule F28--Other Employee Benefit Trust Funds--Deferred Compensation Plans--

Combining Schedule of Changes in Fiduciary Net Position--for the year ended December 31, 2013 . . . . . .

199

Schedule F29--Agency Funds--Schedule of Changes in Assets and Liabilities--

for the year ended June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

200

Schedule F30--Agency Funds--Schedule of Changes in Assets and Liabilities--

for the year ended June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

201

SUPPLEMENTARY INFORMATION COMBINING FINANCIAL INFORMATION--COMPONENT UNITS--PART II-E

Nonmajor Component Units--Combining Statement of Net Position--June 30, 2015 . . . . . . . . . . . . . . . . . . . . . . .

206

Nonmajor Component Units--Combining Statement of Net Position--June 30, 2014 . . . . . . . . . . . . . . . . . . . . . . .

207

Nonmajor Component Units--Combining Statement of Activities--for the year ended June 30, 2015 . . . . . . . . . .

208

Nonmajor Component Units--Combining Statement of Activities--for the year ended June 30, 2014 . . . . . . . . . .

209

OTHER SUPPLEMENTARY INFORMATION--PART II-F

General Fund:

Schedule G1--Summary of Federal, State and Other Aid Receivables at June 30, 2015 . . . . . . . . . . . . . . . . . .

214

Schedule G2--Revenues vs. Budget by Category . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

215

Schedule G3--Revenues vs. Budget by Agency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

218

Schedule G4--Expenditures and Transfers vs. Budget by Agency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

258

Schedule G5--Expenditures and Transfers vs. Budget by Unit of Appropriation Within Agency . . . . . . . . . . .

263

Schedule G6--Expenditures and Transfers by Object . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

297

Capital Projects Fund:

Schedule CP1--Aid Revenues by Agency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

308

Schedule CP2--Expenditures by Agency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

309

Schedule CP3--Expenditures and Commitments vs. Authorizations by Agency Through Fiscal Year 2015 . . .

310

Schedule CP4--Expenditures by Purpose . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

312

Capital Assets Used in the Operation of Governmental Funds:

Schedule CA1--Capital Assets Used in the Operation of Governmental Funds by Source . . . . . . . . . . . . . . . .

317

Schedule CA2--Capital Assets Used in the Operation of Governmental Funds by Function . . . . . . . . . . . . . .

318

Schedule CA3--Schedule of Changes by Function . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

318

STATISTICAL SECTION--PART III

Schedules of Financial Trends Information:

Net Position by Category--Ten Year Trend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

323

Changes in Net Position--Ten Year Trend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

324

Fund Balances--Governmental Funds--Ten Year Trend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

326

Changes in Fund Balances--Governmental Funds--Ten Year Trend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

327

General Fund Revenues and Other Financing Sources--Ten Year Trend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

330

General Fund Expenditures and Other Financing Uses--Ten Year Trend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

335

Capital Projects Fund Aid Revenues--Ten Year Trend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

346

Capital Projects Fund Expenditures--Ten Year Trend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

348

General Fund and Capital Projects Fund--Sources and Uses of Cash--Ten Year Trend . . . . . . . . . . . . . . . . . .

350

viii

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