Details for CITY OF WINONA - Ad from 2020-06-27

City of Winona - Summary Financial Report

The purpose of this report is to provide a summary of financial information concerning the City of Winona to interested citizens. The complete financial statements
may be reviewed online at www.cityofwinona-mn.com. Questions about this report should be directed to the City Finance Department at (507) 457-8262.
Revenues and Expenditures for General Operations (Governmental Funds)
REVENUES:
Total 2019
Total 2018
Percent Increase (Decrease)
Property Taxes
$7,289,649
$6,853,872
6.36%
Franchise Fees
1,446,196
1,485,669
-2.66%
Special Assessments
12,664
127,590
-90.07%
Licenses and Permits
203,249
198,675
2.30%
Intergovernmental
10,041,266
10,511,025
-4.47%
Charges for Services
1,120,254
1,038,844
7.84%
Fines and Forfeits
180,579
192,157
-6.03%
Investment Earnings
534,278
445,098
20.04%
Contributions
189,932
352,542
-46.13%
Total Revenues
$21,018,067
$21,205,472
-0.88%
Per Capita
773
779
-0.88%
EXPENDITURES:
Current:
General Government
$3,389,184
$3,244,297
4.47%
Public Safety
9,005,573
8,674,315
3.82%
Streets and Highways
3,262,294
2,815,196
15.88%
Sanitation
26,326
52,481
-49.84%
Economic Development
383,157
337,158
13.64%
Park Maintenance
2,066,434
1,877,356
10.07%
Debt Service:
Principal
805,000
560,000
43.75%
Interest and Other Charges
164,675
216,059
-23.78%
Capital outlay
1,424,508
5,226,235
-72.74%
Total Expenditures
$20,527,151
$23,003,097
-10.76%
Per Capita
754
845
-10.76%
Total Long-term Indebtedness
$10,770,000
$12,370,000
-12.93%
Per Capita
396
455
-12.93%
General and Special Revenue Funds Committed,
Assigned and Unassigned
Fund Balance - December 31
$9,213,471
$9,363,665
-1.60%
Per Capita
339
344
-1.60%
CITY OF WINONA, MINNESOTA
STATEMENT OF NET POSITION—PROPRIETARY FUNDS AS OF DECEMBER 31, 2019

ASSETS
CURRENT ASSETS:
Cash and cash equivalents
Receivables—net:
Billed
Unbilled
Other
Due from other governmental units
Prepaid items
Accrued interest on investments
Inventories
Total current assets
PROPERTY AND EQUIPMENT—CAPITAL ASSETS:
Nondepreciable:
Land
Collections
Construction in progress
Depreciable:
Buildings
Improvements other than buildings
Machinery and equipment
Infrastructure
Books
Accumulated depreciation
Total capital assets
TOTAL ASSETS
DEFERRED OUTFLOWS OF RESOURCES:
Deferred outflow - pension
LIABILITIES AND NET POSITION
CURRENT LIABILITIES:
Accounts payable
Cash written against future deposits
Accrued salaries and compensated absences
Bonds payable
Accrued interest payable
Due to other funds
Unearned revenue
Outstanding and incurred, but not reported claims
Total current liabilities
NONCURRENT LIABILITIES:
Net pension liability
Revenue bonds payable (net of unamortized premiums and discounts)
Total noncurrent liabilities
Total liabilities
DEFERRED INFLOWS OF RESOURCES:
Deferred inflow - pension
NET POSITION:
Net investment in capital assets
Restricted for:
Commitments
Bond requirements
Internal service funds
Unrestricted
TOTAL NET POSITION
Adjustment to reflect the consolidation of internal service fund activities
related to enterprise funds
Net position of business-type activities.

Sanitary
Sewer

Water

Inspections

Public
Transportation

Airport

Recreation

Library

Storm
Sewer

Total

$11,515,770

$11,341,432

$1,336,332

$2,418,863

$950,382

$-

$184,410

$1,642,193

$29,389,382

$17,584,755

174,451
527,885
16,360
1,567
249,679
12,485,712

131,634
398,179
213,601
1,604
12,086,450

2,826
1,635
1,340,793

1,557
220,825
40
2,641,285

64,634
138,342
502
1,153,860

6,679
1,583
8,262

7
4,789
583
189,789

18,719
31,535
1,853
1,694,300

306,085
926,064
317,704
402,170
9,367
249,679
31,600,451

788
17,585,543

16,600
1,180,926

11,900
1,240,836

-

458,840
134,278

-

210,751

5,286
175,800
-

363,193
-

855,819
175,800
2,766,791

-

7,877,257
11,519,222
2,806,730
7,205,647
(15,440,339)
15,166,043
27,651,755

5,742,387
21,061,862
1,375,747
7,501,630
(19,970,943)
16,963,419
29,049,869

101,100
(75,518)
25,582
1,366,375

2,077,271
14,123,979
252,064
(4,334,478)
12,711,954
15,353,239

211,455
62,746
954,013
(741,236)
486,978
1,640,838

1,705,842
2,115,540
146,037
(2,952,901)
1,225,269
1,233,531

466,844
230,805
49,425
460,038
(809,859)
578,339
768,128

50,000
3,613,036
(1,612,569)
2,413,660
4,107,960

18,081,056
49,114,154
5,735,116
18,320,313
460,038
(45,937,843)
49,571,244
81,171,695

17,585,543

101,650

152,608

35,366

-

-

95,449

125,174

-

510,247

5,902,439

127,161
390,980
699
518,840

211,233
473,573
355,000
45,188
1,084,994

10,172
97,898
3,000
111,070

3,730
49,373
110,000
5,143
168,246

53,208
240
53,448

45,136
61,724
230,496
11,413
348,769

32,831
246,017
90,000
2,000
370,848

12,679
18,346
31,025

496,150
61,724
1,506,923
465,000
50,331
90,000
17,112
2,687,240

313,592
2,788,226
148,000
3,249,818

413,139
413,139
931,979

525,707
3,794,843
4,320,550
5,405,544

160,022
160,022
271,092

477,525
477,525
645,771

53,448

448,431
448,431
797,200

446,691
446,691
817,539

31,025

1,993,990
4,272,368
6,266,358
8,953,598

8,616,217
8,616,217
11,866,035

112,186

157,420

43,001

-

-

116,757

123,840

-

553,204

8,362,278

15,166,043

12,813,576

25,582

12,124,429

486,978

1,225,269

578,339

2,413,660

44,833,876

-

179,000
11,364,197
$26,709,240

518,496
429,690
9,877,751
$23,639,513

29,089
1,032,977
$1,087,648

122,000
2,461,039
$14,707,468

188,597
911,815
$1,587,390

4,000
(814,246)
$415,023

75,500
(701,916)
$(48,077)

19,500
1,643,775
$4,076,935

1,014,182
551,690
25,775,392
72,175,140

14,335,725
(11,076,056)
$3,259,669

5,894
$72,181,034

CITY OF WINONA, MINNESOTA
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION—PROPRIETARY FUNDS FOR THE YEAR ENDED DECEMBER 31, 2019

OPERATING REVENUES:
Water sales
Sewer and storm sewer charges
Permits and licenses
Athletic fees and memberships
Fares and passes
Rents
Charges to city departments
Other charges and services
Tap fees
Library sales
Refunds and reimbursements
Other
Total operating revenues
OPERATING EXPENSES:
Salaries and employee benefits
Health insurance stop-loss premium
Health insurance claims and fees
Contractual services
Supplies
Maintenance of equipment
Utilities
Depreciation
Other expense
Total operating expenses
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES):
General property taxes
Contributions
Investment earnings
Intergovernmental revenues:
Federal grants
State market value credits and LGA
State grants
County
Interest expense
Other revenue
Other expense
Nonoperating (expenses) revenues
INCOME (LOSS) BEFORE TRANSFERS
CAPITAL CONTRIBUTIONS
TRANSFERS IN
TRANSFERS OUT
INCREASE (DECREASE) IN NET POSITION
NET POSITION—Beginning of year
NET POSITION—End of year

Water

Governmental
Activities—
Internal
Service Funds

Sanitary
Sewer

Inspections

Public
Transportation

Airport

Recreation

Storm
Sewer

Library

Total

Governmental
Activities—
Internal
Service Funds

$3,358,379
97,158
18,460
3,473,997

$3,261,494
42,526
18,460
3,322,480

$829,590
16,133
845,723

$27,580
1,835
29,415

$131,911
117,897
249,808

$521,019
521,019

$1,133
19,960
21,093

$408,663
408,663

$3,358,379
3,670,157
829,590
521,019
131,911
27,580
274,847
36,920
19,960
1,835
8,872,198

$2,683,153
880,715
298,581
3,862,449

869,881
526,914
436,846
45,049
211,416
762,144
50
2,852,300
621,697

1,041,895
495,721
247,716
107,184
257,987
915,107
3,065,610
256,870

441,003
99,032
4,156
15,141
559,332
286,391

100,643
56,718
12,604
10,189
732,596
912,750
(883,335)

14,724
646,473
166,980
76,193
1,733
123,280
19,984
1,049,367
(799,559)

1,317,443
276,637
115,698
38,543
157,321
112,074
208
2,017,924
(1,496,905)

851,645
159,788
81,266
1,977
20,765
116,714
1,232,155
(1,211,062)

101,817
95,025
101
76,337
273,280
135,383

4,739,051
2,356,308
1,065,367
268,946
659,411
2,853,393
20,242
11,962,718
(3,090,520)

1,398,894
431,625
1,525,089
652,217
4,007,825
(145,376)

231,838

242,081

24,609

163,889
127,350
43,803

20,049

647,478
99,328
-

464,184
12,095
977

31,757

1,275,551
238,773
595,114

229,613

(567)
13,799
(1,150)
243,920
865,617

(109,313)
14,561
(2,675)
144,654
401,524

24,609
311,000

177,732
110,680
55,977
(12,472)
(4,944)
662,015
(221,320)

125,195
714,995
2,553
862,792
63,233

690,000
221,895
6,320
1,665,021
168,116

379,600
229,672
40
1,086,568
(124,494)

31,535
63,292
198,675

302,927
1,180,280
1,024,402
235,992
(122,352)
30,913
(8,729)
4,752,871
1,662,351

229,613
84,237

865,617
25,843,623
$26,709,240

401,524
23,237,989
$23,639,513

47,459
215,575
199,448
$415,023

10,159
(114,335)
66,258
$(48,077)

(81,055)
117,620
3,959,315
$4,076,935

57,618
(81,055)
1,638,914
70,536,226
$72,175,140

460,004
(536,221)
8,020
3,251,649
$3,259,669

CASH FLOWS FROM OPERATING ACTIVITIES:
Receipts from customers
Payments to employees
Payments to other funds
Payments to suppliers
Service charges
Net cash provided by (used in) operating activities
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:
County grants
Unearned revenue-increase (decrease)
Due to (from) other funds
Federal grants
State grants
State LGA and market value credits
Taxes
Contributions
Transfers from other funds
Transfers to other funds
Other
Cash written against future deposits
Net cash provided by (used in) noncapital financing activities
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES:
Acquisition of capital assets
Federal grants
State grants
Interest paid on capital debt
Other fiscal agent charges
Payments on capital debt
Proceeds from capital debt
Restriction of proceeds from capital debt
Contributions
Net cash provided by (used in) capital & related financing activities
CASH FLOWS FROM INVESTING ACTIVITIES—Interest received
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS—Beginning of year
CASH AND CASH EQUIVALENTS—End of year
RECONCILIATION OF OPERATING INCOME (LOSS) TO NET
CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES:
Operating income (loss)
Adjustments to reconcile operating income (loss) to net cash provided
by (used in) operating activities:
Depreciation
Changes in assets and liabilities:
Accounts payable
Deferred outflow - pension
Net pension liability
Deferred inflow - pension
Compensated absences
Customer receivables
Inventory
Other accrued liabilities
Salaries and benefits payable
Net cash provided by (used in) operating activities

311,000
(221,320)
63,233
776,648
14,928,788
1,524,157
$1,087,648
$14,707,468
$1,587,390
CITY OF WINONA, MINNESOTA
STATEMENT OF CASH FLOWS—PROPRIETARY FUNDS
FOR THE YEAR ENDED DECEMBER 31, 2019

Water

Sanitary
Sewer

Inspections

Airport

Public
Transporation

Recreation

Library

Storm
Sewer

Total

Governmental
Activities—
Internal
Service Funds

$3,425,195
(821,738)
(128,100)
(1,109,653)
(50)
1,365,654

$3,263,686
(969,292)
(1,212,428)
1,081,966

$851,507
(425,119)
(60,000)
(43,395)
322,993

$(171,632)
(96,599)
(97,691)
(365,922)

$256,115
(14,920)
(920,256)
(679,061)

$527,009
(1,284,731)
(594,271)
(1,351,993)

$19,682
(816,571)
(261,611)
(1,058,500)

$372,761
(100,015)
(83,592)
189,154

$8,544,323
(4,528,985)
(188,100)
(4,322,897)
(50)
(495,709)

$2,592,506
(4,163,193)
1,372,454
(198,233)

(6,717)
(6,717)

(7,719)
(7,719)

-

(280)
(53,000)
177,732
55,977
110,680
163,889
127,350
618
582,966

(50,775)
125,195
714,995
789,415

6,320
4,246
221,895
690,000
647,478
47,459
99,328
(51,048)
1,665,678

229,672
2,000
(15,000)
379,600
464,184
10,159
12,095
1,082,710

31,535
(81,055)
(49,520)

235,992
5,966
(118,775)
302,927
1,024,402
1,180,280
1,275,551
127,350
57,618
(81,055)
97,605
(51,048)
4,056,813

(66,208)
153,000
360,004
(536,221)
(89,425)

(1,537,956)
(3,400)
8,865
(340,000)
(1,872,491)
231,838
(281,716)
11,797,486
$11,515,770

(2,899,288)
(113,625)
9,065
(345,000)
(3,348,848)
242,081
(2,032,520)
13,373,952
$11,341,432

24,609
347,602
988,730
$1,336,332

(153,936)
(13,113)
(4,944)
(110,000)
(281,993)
43,803
(21,146)
2,440,009
$2,418,863

2,553
2,553
20,049
132,956
817,426
$950,382

(313,685)
(313,685)
$-

(57,907)
(57,907)
976
(32,721)
217,131
$184,410

31,757
171,391
1,470,802
$1,642,193

(4,960,219)
(130,138)
12,986
(795,000)
(5,872,371)
595,113
(1,716,154)
31,105,536
$29,389,382

229,613
(58,045)
17,642,800
$17,584,755

$621,697

$256,870

$286,391

$(883,335)

$(799,559)

$(1,496,905)

$(1,211,062)

$135,383

$(3,090,520)

$(145,376)

762,144

915,107

15,141

732,596

123,280

112,074

116,714

76,337

2,853,393

-

(28,121)
73,933
6,316
(64,730)
24,419
(47,703)
10,593
7,106
$1,365,654

(103,820)
92,416
7,895
(80,912)
39,783
(57,421)
12,048
$1,081,966

(206)
36,966
3,158
(32,365)
2,814
6,333
4,761
$322,993

(18,180)
3,179
(201,047)
865
$(365,922)

(8,893)
(5,863)
92,416
7,895
(80,912)
4,894
6,306
7,363
(195)
7,045
$(679,061) $(1,351,993)

2,185
73,933
6,316
(64,730)
10,517
(312)
7,939
$(1,058,500)

11,533
1,374
(35,901)
428
$189,154

(151,365)
(181,808)
369,664
2,927,901
31,580
259,241
(323,649)
(3,231,603)
86,980
(322,382)
(304)
10,593
173,716
39,997
$(495,709)
$(198,233)
06/27 58822-1

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