Governmental Activities
(In Thousands)
Total Cost ofServices Net Cost of Services
2021 2020 2021 2020
General government $ 27.675 $§ 39590 $ 12,106 $ 28,901
Police 42,345 38,682 38,763 36,529
Fire 33,418 28,524 31,666 26,974
Water fire protection
services 3,173 3,053 3,173 3,053
Education 191,548 178,945 128,459 121,617
Public works 16,592 15,824 12,979 10,654
Heaith and human services 4,074 3,596 2,128 2,361
Culture and recreation 6,595 7,641 4,602 6,627
Community development 35,619 10,964 25,292 2,959
Communications 1,527 1,390 1,505 1,044
Hydroelectric 891 941 (136) (362)
$ 363,457 $ 329,150 $ 260,537 $ 240,357
Business-Type Activities
Overall, business-type activities increased the City’s net position by $2.9 million or 2.7%.
Key elements of this change are as follows:
The Wastewater Fund increased its total net position by $0.8 million. Wastewater operations
generated an operating income of $0.1 million. Capital contributions less transfers out account
for the remaining $0.7 million. The operating income is largely due to a 20% user rate increase
effective January 1, 2021 for both demand and flow charges. An additional 15% increase will be
effective January |, 2022.
The Solid Waste Fund increased its total net position by $2.1 million resulting in an overall
positive net position. This increase is largely due to the subsidy provided by the City to
supplement Solid Waste operations. The subsidy is raised through property taxation for the
residential costs of collection and disposal. There is currently no separate fee charged to the City’s
residential population.
The Solid Waste Fund negative unrestricted net position of $4.8 million is primarily due to the
fund’s non-capital (landfill closure costs) related debt, as well as the GAAP requirement to
record closure and post closure care liability (the amount the City would be required to spend
should the landfill cease operations).
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