CITY OF LAWRENCE, KANSAS
Statement of Revenues, Expenses and Changes in Fund Equity
Proprietary Funds
For the Year Ended December 31, 2005
																		Governmental
								Business-type Activities-Enterprise Funds										Activities-
												Storm		Nonmajor				Internal
								Water and				Water		Enterprise				Service
								Sewer		Sanitation		Utility		Funds		Total		Funds
Operating revenues:
	Charges for services						$	24,536,054		8,167,598		2,767,975		1,807,468		37,279,095		8,932,918
	Other sales							130,535		182,543		—		—		313,078		—
					Total operating revenues			24,666,589		8,350,141		2,767,975		1,807,468		37,592,173		8,932,918
Operating expenses:
	Continuing operations							—		7,848,495		938,487		1,492,117		10,279,099		2,455,457
	Transmission and distribution							10,237,438		—		—		—		10,237,438		—
	General administration							1,952,645		—		—		—		1,952,645		484,448
	Health insurance claims							—		—		—		—		—		4,377,650
	Depreciation and amortization							4,313,868		765,283		283,755		357,789		5,720,695		33,763
		Total operating expenses						16,503,951		8,613,778		1,222,242		1,849,906		28,189,877		7,351,318
		Operating income (loss)						8,162,638		(263,637)		1,545,733		(42,438)		9,402,296		1,581,600
Nonoperating revenues (expenses)
	Interest income							1,186,608		111,356		97,093		11,312		1,406,369		131,370
	Interest expense and fiscal charges							(2,168,281)		—		(328,789)		(144,585)		(2,641,655)		—
	Gain (loss) on sale of capital assets							(926)		5,716		—		—		4,790		—
	Federal and state grant							—		—		60,944		—		60,944		—
	Other							134,919		170,062		7,137		1,450		313,568		14,183
		Total nonoperating
			revenues (expenses)					(847,680)		287,134		(163,615)		(131,823)		(855,984)		145,553
			Income (loss) before
						transfers		7,314,958		23,497		1,382,118		(174,261)		8,546,312		1,727,153
	Transfers out							(1,251,025)		(187,500)		(450,000)		—		(1,888,525)		(7,000)
			Net income (loss)					6,063,933		(164,003)		932,118		(174,261)		6,657,787		1,720,153
Fund equity (deficit), beginning
	of year							115,267,797		6,902,730		6,930,942		2,924,376				3,808,930
Fund equity (deficit), end of
	year						$	121,331,730		6,738,727		7,863,060		2,750,115				5,529,083
			Adjustments to reflect the consolidation of internal service fund activities
			related to enterprise funds													552,811
			Change in net assets of business-type activities												$	7,210,598
The notes to the basic financial statements are an integral part of this statement