Table of Contents
Executive Summary
PART I
The Quantifiable Factors of Financial Condition
Revenue Indicators
Operating Revenue Per Capita
Sales Tax Revenue Per Capita
Change in Sales Tax Revenue
Intergovernmental Revenues
Property Tax Revenue Per Capita
Restricted Revenues
Uncollected Property Taxes
Expenditure Indicators
Expenditures Per Capita
Employees Per Capita
Fringe Benefits
Operating Position Indicators
Operating Results – General Fund
Operating Results for Enterprise Operations – Solid Waste
Operating Results for Enterprise Operations – Water
Operating Results for Enterprise Operations – Wastewater
General Fund Unreserved Fund Balance
Liquidity
Debt Indicators
Current Liabilities
General Obligation Debt as Percentage of Assessed Value
General Obligation Debt Per Capita
Debt Service
Community Needs and Resources Indicators
Population
Percentage Change in Population
Assessed Property Value Per Capita
Residential Development
Unemployment
Business Activity
Unfunded Liability Indicators
Pension Funding
Accumulated Employee Leave
Capital Plant Indicators
Depreciation
PART II
The Non-Quantifiable Factors
External Economic Conditions
Intergovernmental Constraints
Natural Disasters and Emergencies
Political Culture
Financial Management Practices and Policies
Appendix
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