Page 196 - 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
Program Revenues
Governmental activities:
Charges for services
General government (2) $ 17,411,013 $ 20,112,693 $ 17,938,963 $ 20,515,345 $ 20,756,381
Public protection 5,248,085 4,236,530 3,861,336 3,808,576 3,834,986
Environmental health 2,296,645 2,306,884 2,285,788 2,425,703 2,287,169
Transportation (3) 5,152,192 3,632,920 2,591,367 3,325,676 5,342,862
Culture and recreation 1,281,661 953,931 1,010,177 1,458,330 19,390
Community and economic development 6,985,681 6,869,820 6,464,175 6,293,171 8,144,703
Human resources - - - - -
Operating Grants and Contributions 17,446,122 18,328,564 15,560,775 15,607,683 13,436,029
Capital Grants and Contributions 2,753,420 3,408,596 2,527,339 3,265,941 6,858,599
Total governmental activities 58,574,819 59,849,938 52,239,920 56,700,425 60,680,119

Business-type activities:
Charges for Services
Water and sewer utility 109,226,819 104,398,204 100,834,307 93,221,504 86,858,828
Solid waste disposal 11,472,389 10,510,422 10,575,534 9,382,726 10,372,085
Cemeteries (2) - - - - 469,031
Stormwater management 10,939,477 10,822,681 10,715,512 10,539,003 10,523,395
Parking 826,606 745,034 1,196,763 1,178,191 1,113,134
Transit Authority (3) 2,068,708 2,078,733 2,543,903 2,670,064 2,665,718
Public assembly facilities management (1) 6,145,508 5,826,359 5,500,973 9,765,453 6,330,938
Fairgrounds (1) - - - - -
Risk Acceptance Management Corporation 1,065,510 1,044,620 1,166,490 115,235 3,162,985
Operating Grants and Contributions 11,683,732 8,795,420 8,481,848 8,261,599 8,227,850
Capital Grants and Contributions 10,209,381 5,899,105 11,496,645 3,177,283 5,449,000
Total business-type activities 163,638,130 150,120,578 152,511,975 138,311,058 135,172,964
Total primary government program revenues 222,212,949 209,970,516 204,751,895 195,011,483 195,853,083
Net (Expense) Revenue
Governmental activities (171,659,791) (176,126,391) (157,940,529) (140,046,576) (146,710,131)
Business activities 22,082,512 6,354,307 22,418,721 10,714,547 3,916,667
Total primary government net expense $ (149,577,279) $ (169,772,084) $ (135,521,808) $ (129,332,029) $ (142,793,464)
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.

190