CITY OF LAWRENCE, KANSAS
Statement of Activities
For the Year Ended December 31, 2005
							Program Revenues						Net (Expense) Revenue and Changes in Net Assets
									Operating		Capital		Primary Government
							Charges for		Grants and		Grants and		Governmental		Business-type				Component
Functions/Programs					Expenses		Services		Contributions		Contributions		Activities		Activities		Total		Units
Primary government:
	Governmental activities:
		General government		$	15,787,385		1,164,158		1,362,196		3,843		(13,257,188)		—		(13,257,188)		—
		Public safety			23,958,869		6,523,480		625,123		230		(16,810,036)		—		(16,810,036)		—
		Public works			13,152,884		212,454		2,728,779		876,571		(9,335,080)		—		(9,335,080)		—
		Health			897,509		186,038		—		—		(711,471)		—		(711,471)		—
		Social services			3,330,734		170,684		2,618,914		—		(541,136)		—		(541,136)		—
		Culture and recreation			7,145,971		1,554,583		591,571		—		(4,999,817)		—		(4,999,817)		—
		Tourism			680,490		—		719,356		—		38,866		—		38,866		—
		Airport			188,284		29,712						(158,572)		—		(158,572)		—
		Interest on long-term debt			2,838,234		—		—		1,283,187		(1,555,047)		—		(1,555,047)		—
			Total governmental activities		67,980,360		9,841,109		8,645,939		2,163,831		(47,329,481)		—		(47,329,481)		—
	Business-type activities:
		Water & sewer			18,439,977		24,666,589		—		—		—		6,226,612		6,226,612		—
		Sanitation			8,395,807		8,350,141		—		—		—		(45,666)		(45,666)		—
		Parking			962,303		871,504		—		—		—		(90,799)		(90,799)		—
		Stormwater			1,527,637		2,767,975		—		60,944		—		1,301,282		1,301,282		—
		Golf course			992,548		935,964		—		—		—		(56,584)		(56,584)		—
			Total business-type activities		30,318,272		37,592,173		—		60,944		—		7,334,845		7,334,845		—
Total primary government				$	98,298,632		47,433,282		8,645,939		2,224,775		(47,329,481)		7,334,845		(39,994,636)		—
Component units:
	Lawrence Housing Authority			$	6,173,715		1,072,978		4,994,066		119,695		—		—		—		13,024
	Lawrence Memorial Hospital				103,381,220		110,771,368		—		175,323		—		—		—		7,565,471
	Lawrence Public Library				2,703,788		123,473		2,717,658		—		—		—		—		137,343
Total component units				$	112,258,723		111,967,819		7,711,724		295,018		—		—		—		7,715,838
					General Revenues
					Taxes
					Property taxes, levied for general purposes								16,550,651				16,550,651		—
					Property taxes, levied for debt service								8,081,284				8,081,284		—
					Franchise taxes								3,754,184				3,754,184		—
					Sales taxes								21,318,108				21,318,108		—
					Grants and contributions not restriced to specific programs								530,707				530,707		—
					Unrestricted investment earnings								1,912,596		1,449,433		3,362,029		2,126,243
					Miscellaneous								98,035		318,358		416,393		155,097
					Transfers								1,892,038		(1,892,038)		—		—
					Total general revenues and transfers								54,137,603		(124,247)		54,013,356		2,281,340
					Change in net assets								6,808,122		7,210,598		14,018,720		9,997,178
					Net assets-beginning								161,732,385		133,361,701		295,094,086		85,085,571
					Net assets-ending							$	168,540,507		140,572,299		309,112,806		95,082,749
	The notes to the basic financial statements are an integral part of this statement