Page 194 - 2018 Comprehensive Annual Financial Report - City of Winston-Salem

City of Winston-Salem, North Carolina
Changes in Net Position

Last Ten Fiscal Years
(accrual basis of accounting)

Fiscal Year
2018 2017 2016 2015 2014
Expenses
Governmental activities:
General government (2) $ 32,345,702 $ 32,646,249 $ 30,553,493 $ 28,112,510 $ 30,214,307
Public protection 108,272,672 106,739,938 100,928,955 91,609,111 91,570,853
Environmental health 19,666,634 17,720,245 17,002,328 16,270,988 17,082,112
Transportation (3) 19,935,391 20,544,652 20,025,048 21,006,107 19,891,162
Culture and recreation 13,191,936 12,069,446 11,751,922 10,835,392 18,849,037
Community and economic development 23,993,835 36,064,551 21,981,252 19,105,095 20,425,689
Human resources - - - - -
Interest and fiscal charges 12,828,440 10,191,248 7,937,451 9,807,798 9,357,090
Total governmental activities 230,234,610 235,976,329 210,180,449 196,747,001 207,390,250

Business-type activities:
Water and sewer utility 88,763,212 87,583,208 82,994,364 81,924,268 81,004,734
Solid waste disposal 12,159,440 13,579,703 10,717,746 10,288,446 10,460,084
Cemeteries (2) - - - - 531,689
Stormwater management 7,112,538 11,675,062 6,081,683 5,541,532 5,235,017
Parking 1,537,324 1,647,350 3,568,917 1,863,836 1,989,466
Transit Authority (3) 19,691,541 18,890,589 17,142,451 16,222,267 15,708,892
Public assembly facilities management (1) 8,939,682 7,761,968 7,261,379 7,405,950 13,426,524
Fairgrounds (1) - - - - -
Risk Acceptance Management Corporation 3,351,881 2,628,391 2,326,714 4,350,212 2,899,891
Total business-type activities 141,555,618 143,766,271 130,093,254 127,596,511 131,256,297
Total primary government expenses $ 371,790,228 $ 379,742,600 $ 340,273,703 $ 324,343,512 $ 338,646,547

Note:
(1) The City began reporting the Fairgrounds fund under Public Assemby Facilties fund in fiscal year 2014.
(2) The City began reporting the Cemeteries fund as a general fund in fiscal year 2015. Prior to that, the
operations were included as part of the City's enterprise fund.
(3) The City began reporting the Mass Transit Tax fund as an enterprise fund in fiscal year 2015. Prior
to that, the operations were included as part of the City's special revenue fund.

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