STATISTICAL SECTION

This part of the City of Fayetteville’s comprehensive financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City’s overall financial health.

contain information to help the reader assess the City’s most significant local revenue source, the property tax.

contain information to help the reader assess the affordability of the City’s current levels of outstanding debt and the City’s ability to issue additional debt in the future.

offer demographic and economic indicators to help the reader understand the environment within which the City’s financial activities take place.

These schedules contain service and infrastructure data to help the reader understand how the information in the City’s financial report relates to the services the City provides and the activities it performs.

Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive financial reports for the relevant year.

CITY OF FAYETTEVILLE, GEORGIA

NET POSITION BY COMPONENT

Last Ten Fiscal Years

CITY OF FAYETTEVILLE, GEORGIA

LAST TEN FISCAL YEARS (ACCRUAL BASIS OF ACCOUNTING)

FAYETTEVILLE, GEORGIA

LAST TEN FISCAL YEARS

(ACCRUAL BASIS OF ACCOUNTING)

(3) Reclassification of impact fees (program revenues) from public works to housing and development.

(4) Multiple transportation and sidewalk construction projects.

(5) State of Georgia Local Assistance Road Program (LARP) for street maintenance.

(6) Decrease in residential and commercial building; therefore, decrease in impact fees collected.

(8) Drastic decrease in interest rates due to the current economic recession.

(12) Public Safety SAFER grant received by the City.

(13) Renewed contractual services through RFP and bid process, resulting in lower cost.

(14) One time payment for prior years rent owed on downtown tower.

(15) Veterans Memorial Park Fund opened.

CITY OF FAYETTEVILLE, GEORGIA

GOVERNMENTAL ACTIVITIES TAX REVENUES BY SOURCE LAST TEN FISCAL YEARS (ACCRUAL BASIS OF ACCOUNTING)

(1) Beginning in 2009, Special Purpose Local Option Sales Taxes received from the County were reclassified as Capital Contributions.

CITY OF FAYETTEVILLE, GEORGIA

FUND BALANCES OF GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS

(MODIFIED ACCRUAL BASIS OF ACCOUNTING)

CITY OF FAYETTEVILLE, GEORGIA

CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS

LAST TEN FISCAL YEARS (MODIFIED ACCRUAL BASIS OF ACCOUNTING)

(5) The decrease in impact fees and permits is due to the continual decline in new construction during fiscal years 2009 and 2010.

(6) The City received a federal grant for Downtown Pedestrian Improvements.

(8) Drastic decrease in interest rates due to the current economic recession.

(9) Costs associated with the Downtown Pedestrian Improvements project and other transportation and sidewalk projects.

(10) Beginning in 2009, Special Purpose Local Option Sales Taxes received from the County were reclassified as Intergovernmental revenues.

(11) Increase in fine fees and confiscated assets.

(12) Collection adjustment of tower rental.

(13) No major cost associated with transportation or sidewalk projects.

(14) The City has received several grants for transportation and sidewalk projects.

(15) Cost associated with transportation and sidewalk projects.

(16) Veterans Memorial Park Fund opened.