Edmond Popular Annual Financial Report 2016

Page 1

CUSTOMER SERVICE

INNOVATION

INCLUSION

INTEGRITY

2016

CITIZEN'S REPORT COMMUNICATION

TEAMWORK

PROFESSIONALISM

CORE

ACCOUNTABILITY

8 VA L U ES

E XCELLENCE IN REPORTING

City of Edmond, Oklahoma • Fiscal Year Ending June 30, 2016


N

ATION

CITY OF EDMOND

COUNCIL

CORE INNOVATION

8 VA L U ES

E XCEL L EN CE IN REP OR T ING

CUSTOMER SERVICE

INTEGRITY

TEAMWORK


TA B L E O F

CONTENTS

Director’s Letter

2

Edmond's Numbers

14

City Council & Ward Map

4

General Fund

16

Statement of Net Position

6

Long-Term Debt

20

Change in Net Position

8

Taxable Sales

22

Economic Outlook

24

Pension/OPEB 10

Edmond's Sales Tax

12

1


LETTER TO

EDMOND CITIZENS

Dear Citizens of Edmond, We are pleased to present our Citizens Report for the fiscal year ending June 30, 2016. This report is a condensed version of our Comprehensive Annual Financial Report (CAFR), both of which are located on our website, www.edmondok.com/annualreport. The details in the Citizen’s report summarize our financial position based on the audited financial documents contained within the 2016 CAFR. The CAFR is prepared in accordance with generally accepted accounting principles; this report is in summary form and excludes the City’s discretely presented component units; the Edmond Economic Development Authority (EEDA) and the Edmond Historical Preservation Trust (EHPT). The City of Edmond provides a wide range of municipal services, including police and fire protection, the construction and maintenance of streets, highways and other infrastructure, and a multitude of recreational and cultural events throughout the year. The City also provides electric, water, wastewater, drainage and solid waste services to its residents under the legal entity of the Edmond Public Works Authority. Additional detailed financial information on these operations may be found in the City’s CAFR in Notes 1. within the notes section to the financial statements.

Plans are underway from major infrastructure enhancements for the Water and Wastewater utilities. In July 2016, bond financing was completed for improvements to the wastewater pumping and collection systems, and for the construction of two additional water towers. Major construction activities will occur during the next two years at both the water and wastewater plants to serve both future growth within the community and to meet current and expected environmental regulations. The City of Edmond completed major intersection improvements at South Broadway and 33rd Avenue plus continued planning for enhancements to the Intelligent Transportation System. The Public Safety Center opened in November 2015 and construction has begun on the I-35 & Covel Hotel/ Conference Center and the Covel corridor. Additional commercial developments for the area have been announced. Additionally, Edmond voters renewed two sales taxes in April 2016, a 1% general sales tax and a 0.5% Capital Improvements tax that will replace the Public Safety Center tax. As you review the report, we invite you to share any questions, concerns or comments with us. You may contact the Financial Services Department at (405) 359-4521 or visit the City Manager’s office at 24 E. First Street. Further information is available at www.edmondok.com. Respectfully,

The City has two primary sources of revenue, utility revenues and sales tax. For FY15-16, the City had an increase in utility revenues. Sales tax had a very slight increase over previous year, 0.7% above FY14-15. Although sales tax increase was slowed from the previous year increase of 4.3%, the collections set another record. More information about the City’s sales tax collections can be found in the CAFR.

Warren Porter Director of Finance


PROFESSIONAL

The City of Edmond provides a wide range of municipal services, including police and fire protection, the construction and maintenance of streets, highways and other infrastructure, and a multitude of recreational and cultural events throughout the year.

3


CITY OF EDMOND

COUNCIL

OUR VISION Edmond strives to be a diverse and innovative hometown committed to excellence through leadership, balanced growth and cooperation. These high standards will only be accomplished in full partnership with the community.

OUR MISSION

Charles Lamb Mayor | May 2015–17 charles.lamb@edmondok.com

The Edmond City Council leads by setting policy for City direction, by balancing growth and by serving as stewards of assets for today’s, as well as tomorrow’s, community and citizens.

OUR CORE VALUES Truth | We seek the truth and allow for fair and thorough deliberation. Integrity | We operate on the foundation of trust by honoring honest and open discussion with each other and our citizens. Proactive | We believe in visionary leadership by creating opportunities for the citizens of Edmond to grow and define their community. Communication | We provide opportunities for diverse expression of thought and dialogue. Service | We believe in nurturing and advancing a united partnership between the Council, the City Staff and our Citizens. Accountability | We have high standards with regard to our monetary responsibilities, actions and performance and we hold ourselves accountable to these high standards.

4

Victoria Caldwell

Elizabeth Waner

Darrell Davis

Nick Massey

Council Member Ward 1 May 2015–19 victoria.caldwell@edmondok.com

Council Member Ward 2 May 2015–19 elizabeth.waner@edmondok.com

Council Member Ward 3 May 2013–17 darrell.davis@edmondok.com

Council Member Ward 4 May 2013–17 nick.massey@edmondok.com


Choctaw

Henney

Hiwassee

Anderson

Westminster

Post

Douglas

Midwest

Air Depot

Sooner

Coltrane

Bryant

Boulevard

Kelly

Santa Fe

Br o ad

w ay E

x t ens

I-35 ion

WARD 3 33rd

WARD 2 WARD 4 Covell

Western

Pennsylvania

Sorghum Mill

WA R D M A P CITY OF EDMOND

Waterloo

Coffee Creek

Danforth

WARD 1 Edmond

15th

Memorial

5


S TAT E M E N T I N

NET POSITION

The governmental activities net position for fiscal year ending June 30, 2016, reflect an increase over prior year's net position. The business-type activities also reflect an increase in net position. The full disclosed Statement of Net Position can be located in our CAFR located at edmondok.com/budget/reports. Unrestricted net position refers to all other net position that is not restricted or net investments in capital assets. This represents the amount of unexpended and available resources the City has in funds combined at a point in time to fund emergencies, shortfalls or other unexpected needs. This allows management to track the City's financial position over time.

Governmental Activities

Business-Type Activities

Totals

$ in Thousands

2016

2015

2016

2015

2016

2015

Current assets

$95,399

$10 4,320

$ 141 , 1 0 3

$110,575

$236,502

$ 2 14 , 8 9 5

Capital assets, net

313,579

2 9 9, 5 7 8

2 3 2 ,7 2 5

2 24 , 8 6 4

546,304

5 24 , 4 42

9, 8 0 1

10,871

4,06 8

4,109

13,869

14 , 9 8 0

41 8 ,7 7 9

414 ,76 9

3 7 7, 8 9 6

3 3 9, 5 4 8

796,675

7 5 4 , 3 17

9, 6 7 0

6,690

2,61 2

1,578

796,675

8,268

2 7, 4 3 0

28,822

20,384

1 6 , 47 0

47, 8 14

45,292

108,194

1 0 7, 6 6 6

45,830

49, 6 2 5

1 5 4 , 0 24

1 5 7, 2 9 1

Total liabilities

1 3 5 , 6 24

13 6,4 8 8

6 6 , 2 14

66,095

201,838

202,583

Deferred Inflows

5,808

13,816

706

1,6 4 3

6 , 514

15,4 59

255,087

250,996

18 6,4 8 6

17 8 , 1 2 9

4 41 , 5 7 3

42 9, 1 2 5

6 2 , 14 3

72,919

11,122

10,16 4

73,265

83,083

(3 0 , 2 1 3)

( 5 2 ,7 5 9)

115,980

85,095

8 5 ,76 7

32,336

$ 2 8 7, 0 17

$271,156

$313,588

$273,388

$600,605

$544,544

Other non-current assets Total assets

Deferred Outflows

Current liabilities Non-current liabilities

Net position Net Investment in capital assets Restricted Unrestricted Total net position 6


NET POSITION

UNRESTRICTED

( 30.2 ( $

g ov e r n m e n ta l ac t i v i t i e s Sales tax, franchise fees, fines, state and federal grants finance most of the City's services.

m i lli o n

General Administrative Services Fire Police Street Construction & Repair Park Maintenance

$

116

b u s i n e s s - t y p e ac t i v i t i e s Income from resident utility bills, public golf course and

m i lli o n

lake fees finance business-type operations. Electricity

Solid Waste

Water

KickingBird Golf Course

Drainage

Arcadia Lake

Wastewater

Transportation Services

This number represent the Unrestricted Net Position to pay for emergencies, shortfalls or other unexpected needs in both the Governmental and Business Type Activities for the fiscal year ended June 30, 2016. New reporting standards implemented this year caused our Governmental Activities to report a negative in Unrestricted Net Position. For full disclosure, refer to our CAFR, Note 4 located at www.www.edmondok.com/budget/reports .

7


CHANGE IN

NET POSITION

NOTES

g ov e r n m e n ta l ac t i v i t i e s *

The results indicate the City, as a whole, increased in total net position of $56.1 million is a combination of overall expense staying relatively in line with revenue collections.

The City’s governmental activities’ increase in net position of $15.9 million represents a 36% decrease from the prior year’s change in net position and is primarily the result of increased expenses related to pension expense.

*Does not include transfers.

100,000 90,000 80,000 70,000 60,000 50,000 40,000

This summary report excludes transfers. Transfers are used to support Government services. For full disclosure see our CAFR note section 3.F Interfund Balances and Activities.

30,000 20,000 10,000 In Thousands

$0 2012

2013

2014

2015

Revenues

b u s i n e s s - t y p e ac t i v i t i e s * The City's business type activities reported an increase in net position of $40.2 million for the year. All individual activities reported net revenue for the year. The increase is largely attributable to the increase of grant contributions and increase rate fees and less transfers out along with expenses staying in line with prior year.

2016

Expenses

180,000

150,000

120,000

90,000

60,000

30,000

In Thousands $0 2012

2013

2014

2015

Revenues 8

2016

Expenses


ALISM

ACCOUNTABILITY

I N C R E A S E I N T O TA L

$

NET POSITION

56.1

million

A combination of less grant contributing and expenses staying in line with revenue collections.

9


PENSION/OPEB Pension Liability Reported

Oklahoma Firefighters Pension and Retirement System reported:

Liability of $37,851,799

As of June 30, 2016

Oklahoma Police Pension and Retirement System reported:

Liability of $127,846

City of Edmond Employees’ Retirement System reported:

Liability of $13,350,635

a n n ua l o p e b c o s t a n d n e t o p e b o b l i g at i o n The City’s annual other post employment benefit (OPEB)

Annual required contribution

$772,339

cost (expense) is calculated based on the annual required

Interest on net OPEB obligation

$101,4 80

contribution of the employer (ARC), an amount actuarially

Adjustment to annual required contribution

determined in accordance with the parameters of GASB Statement 45. See more details in our CAFR report, Note 4.

Annual OPEB cost (expense) Contributions made Increase in net OPEB obligation

10

$ (3 2 0 ,7 7 8) $ 5 5 3 , 0 41 $(162,3 26) $ 3 9 0 ,7 1 5

Net OPEB obligation-beginning of year

$ 2 ,7 5 7, 4 6 5

Net OPEB obligation-end of year

$ 3 , 14 8 , 1 8 0


PENSION/OPEB The City’s annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the net unfunded OPEB obligation for 2016 was as follows:

Net OPEB Obligation

Fiscal Year

Annual OPEB Cost

Net Employer Contribution

Percentage of Annual OPEB Cost Contributed

6/30/09

$ 4 4 5 , 9 42

$ 1 3 7, 5 5 2

3 1%

$308,390

6/30/10

$ 4 61,3 62

$ 142 , 3 6 6

3 1%

$ 6 2 7, 3 8 6

6/30/11

$ 4 4 3 , 17 9

$ 14 4 , 4 0 3

33%

$9 26,162

6/30/12

$520,8 82

$ 14 4 , 4 0 2

28%

$ 1 , 3 0 2 , 6 41

6/30/13

$ 5 9 7, 0 6 2

$188,856

32%

$ 1 ,7 1 0 , 8 47

6 / 3 0 / 14

$600,226

$188,858

3 1%

$2,122,215

6/30/15

$ 74 0 , 9 3 7

$105,686

14%

$ 2 ,7 5 7, 4 6 5

6/3 0/16

$ 5 5 3 , 0 41

$162,3 26

29%

$ 3 , 14 8 , 1 8 0

11


E D M O N D ' S S A L E S TA X CI T Y S ERV I C ES The City provides a wide range of municipal services, including police and fire protection, the construction and maintenance of highways, streets, and other infrastructure. The City also provides electric, water, wastewater, drainage and solid waste services to its residents under the legal entity of the Edmond Public Works Authority (EPWA). The City also provides a multitude of recreational and cultural events throughout the year. The City’s Kickingbird Golf Course, Arcadia Lake and many City parks provides hours of entertainment to our citizens. An ordinance passed and approved by the citizens of Edmond requires that 30% of General Fund revenues (defined as taxes, licenses and permits, fines and forfeitures, charges for services, interest and miscellaneous revenues) be used for funding fire department operations and that 36.8% of these same General Fund revenues be used for funding police department operations.

12

SUPPORTS CITY SERVICES

8.25

%

surrounding cities

8.85% Mustang

8.85% Yukon

8.375%

8.35%

Oklahoma City

8.50% Moore

8.75% Norman

Midwest City

s a l e s ta x b r e a k d ow n The State of Oklahoma tax rate is 4.5% and is added to the 3.75% City’s sales tax rate that is levied on all taxable sales within the City. It is recorded as follows:

One quarter cent recorded as revenue within the Fire Public Safety Limited Tax Fund to account for improvements to the fire department per voter approval.

Two cents recorded within the General Fund.

One eighth cent recorded as revenue within the Police Public Safety Limited Tax Fund to account for improvements to the police department per voter approval.

One eighth cent recorded as revenue within the Park Sales Tax Fund to account for operations and facility improvement costs of the City’s park and recreation system. Three quarter cent recorded as revenue within the 2000 Capital Improvement Tax Fund to account for capital improvements as recommended to the City Council by the Capital Projects & Financing Task Force.

One half cent recorded as revenue within the 2012 Capital Improvement Tax Fund-Public Safety Center to account for building the Public Safety Center per voter approval.


MONEY COMES AND MONEY GOES WHERE DOES THE MONEY COME FROM?

WHERE DOES THE MONEY GO?

g ov e r n m e n ta l r e v e n u e by s o u r c e

g ov e r n m e n ta l ac t i v i t i e s u s e s

3%

3% 2%

3% 9%

10%

1 1%

16%

68%

56%

19%

Sales and Use Taxes

Public Safety

Grants

Streets & Highways

Charges of Service

General Government

Franchise & Hotel/Motel Taxes

Culture, Parks and Recreation

Other

Interest on Long-Term Debt Health & Welfare

13


36

CITY OF EDMOND

COUNCIL

m e d i a n ag e o f p o p u l at i o n

4.4 u n e m p l oy m e n t r at e

14

%


CITY OF EDMOND

259

WA R D M A P

fires extinguished

51

%

residents with c o l l eg e d eg r e e s o r h i g h e r

15


GENERAL

NOTES

FUND

general fund revenues *

The General Fund is the primary operating fund for City services. It is used for all activities except those legally or administratively required to be accounted for in other funds.

$40,000,000

$35,000,000

2016

2015

2014

2013

2012

Sales and Use Taxes

3 8 ,18 6 , 53 5

37,777, 579

3 6 , 0 65 ,782

34 ,4 0 3 , 578

31, 299, 3 51 5 , 6 46 ,4 3 3

Charges for Services

5 , 397,4 8 0

5 ,921, 0 07

5 , 84 0 ,15 4

5 , 8 50 , 591

Fines and Forfeitures

1, 6 41, 28 3

1, 8 0 9, 016

2, 0 99,73 5

2, 0 53 ,9 31

2, 0 68 ,170

Franchise & Public Service Tax

2, 281,49 0

2, 371,750

2, 311,150

2,199,4 8 8

2,10 6 , 551

Intergovernmental

1,9 82, 59 0

2,4 53 , 3 69

2,155 , 268

2, 299,771

2, 394 , 576

Licenses and Permits

1,412, 552

1,769, 3 55

1, 6 0 8 , 68 0

1, 3 89, 282

1,4 50 ,110

** Hotel/Motel Taxes 30,000,000 25,000,000

391, 66 4

Miscellaneous

24 3 , 3 55

241,99 0

23 8 , 6 0 5

296 ,14 4

23 3 ,175

Investment Income

73 ,131

10 0 ,4 32

91, 653

5 4 ,923

77,9 04

51, 218 ,416

52,4 4 4 ,49 8

50 ,411, 0 27

4 8 , 5 47,70 8

4 5 , 667,9 34

2014

20,000,000

general fund expenditures *

15,000,000

2016

2015

General Government

5 , 2 52, 0 37

5 , 68 6 , 69 0

Public Safety

2,9 8 8 , 821

2, 566 , 68 6

Health and Welfare

6 47, 276

466 , 3 3 8

4 4 8 , 63 0

10,000,000 5,000,000 $0 2012

2013

Sales and Use Taxes All other Revenues

2014

2015

2016

2013

2012

5 , 20 9, 315

5 , 0 0 2,157

4 , 551,4 0 3

2,4 3 0 , 5 4 0

2, 34 0 ,4 81

2,173 , 0 0 6

1, 8 89, 896

1, 891, 82 5

Culture, Parks and Recreation

3 , 6 0 9, 872

4 , 239,9 5 4

4 , 204 , 3 3 3

4 ,13 5 , 376

3 ,784 ,739

Streets and Highways

6 , 3 5 4 , 224

4 , 84 3 ,9 89

4 ,4 3 6 ,18 6

4 , 3 50 ,720

4 ,16 4 ,797

Capital Outlay

9 37,712

1, 6 49,799

66 0 , 012

399, 249

1, 020 ,4 51

19,789,942

19,4 53 ,4 56

17, 3 89, 016

18 ,117, 879

17, 58 6 , 221

* These graphs do not include transfers. Chart reflects direct operating revenues and expenses. **Hotel/Motel revenues beginning in 2013 are now being reported in it own newly created fund. ** *Per City ordinance, 30% of General Fund revenues are transferred and used for funding the fire department operations and 36.8% of these same revenues will be used for funding police department operations. Beginning in 2014, Citylink Transportation has been removed from the General Fund and is now an Enterprise Fund, both Revenues and Expenditures were moved.

16


GENERAL FUND general fund revenues Sales and Use Taxes Of the 3 3/4 cent sales tax on taxable sales within the City, 2 cents is recorded as revenue in the General Fund. Use tax is if you have purchased items for use in Oklahoma from retailers who do not collect Oklahoma from retailers who do not collect Oklahoma sales tax, you owe Oklahoma use tax on those items. Use tax is paid by the buyer when the Oklahoma sales tax has not been collected by the seller. This includes purchases made from an out-of-state retailer whether by mail order, catalog, television shopping networks, radio, Internet, phone or in person. Charges for Services Includes all revenues collected on services provided through the General Fund, such as planning filing fees, cemetery revenues, right of way, animal welfare welfare fees, 911 service fee, aquatic center admissions season passes, recreation program fees and other miscellaneous charges. Fines and Forfeitures Includes all court fines and fees, and building code violations.

E X P L A N AT I O N O F T E R M S

Licenses and Permits Includes all permits and licenses required by the City including engineering inspections fees, occupational licenses, oil and gas feed, public safety revenues including plumbing, building, electrical, heat/air, furniture stocking, fixture stocking, fire permits, miscellaneous permits, contractor registration, re-inspection fees, temporary certificate of occupancy, building inspection feed, sign permits, and commercial plan review fees Miscellaneous Items that are not covered by any of the aforementioned categories. Investment Income Revenue earned from our investment portfolio.

Culture, Parks and Recreation Includes maintenance and administration of 26 parks/ playgrounds, pool, splash pad, sports fields, Festival Marketplace, recreation programs, Senior Center, Gracelawn Cemetery, and Edmond Historical Preservation and Trust Streets and Highways Street rehabilitation and resurfacing, and upkeep of the medians. Capital Outlay Expenditures for assets that are intended to be held or used for a extended period of time. Includes land, land improvements, building, building improvements, machinery, equipment, and furniture and fixtures. Also includes infrastructure such as streets, sidewalks, culverts, curbs, roads and bridges.

general fund expenditures General Government Includes city council, municipal court, planning, Downtown Community Center and airport maintenance and repairs.

Franchise and Public Service Taxes Includes fees assessed for private use of public property.

Public Safety Expenditures within the funds that supports the safety of our citizens, such as police, fire, emergency management, and animal welfare.

Intergovernmental Activities of two or more governments including revenues such as alcoholic beverage tax, cigarette tax, county-property resale, grants, commercial vehicle tax, and gasoline excise tax.

Health and Welfare Includes code enforcement, family services, and social services.

17


GENERAL FUND N OT ES The ‘unassigned’ fund balance is an indication of the amount of available resources the City has at a point in time to fund emergencies, shortfalls or other unexpected needs. In this analysis only the General Fund information is reported. In our model, 10% is considered a minimum responsible level, while 30% is considered responsible. As you can see by the above chart, we have tightened up and were able to exceed that 10% responsible level. We continue to strive toward the 30% level. See our complete disclosed information in our CAFR Basic Financial Statements.

UNASSIGNED FUND BALANCE

15

12

9

6

3

0%

18

2012

2013

2014

2015

2016


COMMUNICATION

GOING ABOVE

A N D B E YO N D

6.14

PROFES

%

The City of Edmond's goal is to maintain a 10% balance on the General Fund Unassigned Fund Balance.

19


L O N G -T E R M

N OT ES At fiscal year end, the City had $104 million in long-term debt outstanding which represents a $9.0 million or 8% decrease from the prior year. In 2015, the City issued series 2014B Sales and Utility Revenue Funding bonds to advance refund the 2005 Sales and Utility Revenue bond series. The City also issued series 2015 Sales and Utility Revenue Refunding bonds to advance refund 2005 Utility Revenue bonds.

DEBT b u s i n e s s -t y p e activities

g o v e r n m e n ta l activities

Totals

2 0 1 6 2 0 1 5 2 0 1 6 2 0 1 5 2 0 1 6

2015

Accrued absences

$ 3 ,610

$3,299

$ 71 9

$656

$ 4, 3 2 9

$ 3 ,9 5 5

9%

Revenue bonds*

5 5 ,78 8

62 , 15 3

2 8 ,717

3 0 ,4 4 4

8 4, 5 0 5

9 2 , 59 7

-9%

Note payable

14,9 9 9

16 , 2 7 5

14,9 9 9

16 , 2 7 5

-8%

Capital Lease

39

$1 1 2 , 8 2 7

-8%

Total (Thousands)

See our complete disclosed information in our CAFR, Notes section 3E, Longterm Debt.

$ 59, 3 9 8

$ 6 5 ,4 52

$ 4 4,474

39 $ 47, 3 7 5

$10 3 , 8 72

r e v e n u e b o n d s paya b l e : g ov e r n m e n ta l ac t i v i t i e s * All bonds are secured by utility revenues and pledged sales tax

** These series represent refundings that have benefitted the City in an economic gain.

Series Sales Tax & Utility System Bonds 2010 2012 2013 2 0 14 2 0 14 b

Original Issue Amount 13,900 13,255 1 3 ,7 1 0 12,6 4 5 20,280

Original Date

Final Maturity Total

12 /30/2010 8/16/201 2 5 / 14 / 2 0 1 3 4 / 3 / 2 0 14 1 2 / 9/ 2 0 14

7/ 1 / 2 0 2 1 7, 1 5 0 7/ 1 / 2 0 2 3 9, 4 4 0 7/ 1 / 2 0 2 3 9, 9 2 5 7/ 1 / 2 0 24 1 0 , 5 3 3 7/ 1 / 2 0 2 6 1 8 ,74 0

$ 5 5 ,7 8 8 $ in Thousands

r e v e n u e b o n d s paya b l e : b u s i n e s s - t y p e ac t i v i t i e s * All bonds are secured by utility revenues

Utility System Refunding Bonds

2 0 14 2015

Original Issue Amount 10,085 20,4 56

Original Date

Final Maturity Total

4 / 3 / 2 0 14 7/ 1 / 2 0 24 9, 1 0 2 4 / 2 / 2 0 1 5 7/ 1 / 2 0 2 3 1 9, 6 1 5

$ 2 8 ,7 17 $ in Thousands

20

% of Change


H E A LT H Y G R O W T H I N

E D U C AT I O N

24,407 F Y16

school enrollment

The City of Edmond had an increase in enrollment of 442 students from FY15 to FY16.

INNOVATION

INCLUSION

21


$

13

m i lli o n

c i t y s a l e s ta x r ec e i v e d f r o m r e ta i l g e n e r a l m e r c h a n d i s e

$

7.5

m i lli o n

c i t y s a l e s ta x r ec e i v e d f r o m r e s ta u r a n t a n d b a r s

22


6.6

$

m i lli o n

c i t y s a l e s ta x r ec e i v e d f r o m r e ta i l b u i l d i n g m at e r i a l s

6.1

$

m i lli o n

c i t y s a l e s ta x r ec e i v e d f r o m r e ta i l g r o c e r y

23


ECONOMIC OUTLOOK N OT ES

F Y12

This chart reflect the actual amount of sales tax for the

F Y13

F Y14

F Y 1 2 -17 G E N E R A L F U N D ' S S A L E S TA X | A C T U A L S

F Y15

F Y16

F Y17

3.25

General Fund received for the last 5 fiscal years ending June 30, 2016. The sales tax revenues collected for 2017 thus far has shown a slight increase compared to last year for the first 6 months actuals. The City beginning in July of 2013 has experienced an exceptional increase in sales

3.0

tax collections which is a result of the economy bouncing back. More retail shops and restaurants have moved into the Edmond area boosting the economy. Single family building permits have increased causing an increase in

2.5

sales of lumber, concrete, hardware and appliances. For more information, the MD&A of our CAFR will provide more detailed information on our economic growth.

2.0

$ In Millions

1.5 JUL

24

AUG

SEP

OCT

NOV

DEC

JAN

FEB

MAR

APR

MAY

JUN


O U T S TA N D I N G

ACHIEVEMENT The Government Finance Officers Association of the United States and Canada (GFOA) has given an Award for Outstanding Achievement in Popular Annual Financial Reporting to the City of Edmond, Oklahoma for its Popular Annual Financial Report for the fiscal year ended June 30, 2015 . The Award for Outstanding Achievement in Popular Annual Financial Reporting is a prestigious national award recognizing conformance with the highest standards for preparation of state and local government popular reports. In order to receive an Award for Outstanding Achievement in Popular Annual Financial Reporting, a government unit must publish a Popular Annual Financial Report, whose contents conform to program standards of creativity, presentation, understandability and reader appeal. An Award for Outstanding Achievement in Popular Annual Financial Reporting is valid for a period of one year. City of Edmond, Oklahoma has received a Popular Award for the last six consecutive years (fiscal years ended 2010-2015). We believe our current report continues to conform to the Popular Annual Financial Reporting requirements, and we are submitting it to GFOA.

25


2016

CITIZEN'S REPORT

City of Edmond, Oklahoma • Fiscal Year Ending June 30, 2016

7 North Broadway • Edmond, Oklahoma 73034 • (4 05) 359 – 4 521 • edmondok.com


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