July 2020
Intermediate to advanced
288 pages
5h 54m
English
Content preview from Fundamentals of Governmental Accounting and Reporting
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Appendix CCITY OF CHARLOTTESVILLE — MD&A AND STATISTICAL SECTION
CITY OF CHARLOTTESVILLE, VIRGINIA
Management’s Discussion and Analysis
Year Ended June 30, 2019
As management of the City of Charlottesville, Virginia, we offer readers this narrative overview and analysis of the financial activities of the City of Charlottesville, Virginia for the fiscal year ended June 30, 2019. Please read it in conjunction with the transmittal letter at the front of this report and the City’s financial statements, which follow this section. The intent of this discussion and analysis is to evaluate the City’s financial performance as a whole.
FINANCIAL HIGHLIGHTS
Government-wide
- The City’s total net position, on a government-wide basis excluding component units, totaled $196.0 million at June 30, 2019. Of this amount, $1.8 million is unrestricted.
- The City’s total net position increased by $10.8 million over the prior year. This increase is the sum of a $6.6 million increase, as restated, for the governmental net position and a $43 million increase in business-type net position.
Government Funds
- At June 30, 2019, the City’s governmental funds reported combined ending fund balances of $77.6 million, an increase of $3.4 million over the prior year. Approximately 38.0 percent, or $33.5 million, of this amount is unassigned.
- The General Fund, on a current financial resource measurement focus and ...
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