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CITY OF SUNNY ISLES BEACH, FLORIDA <br />STATEMENT OF ACTIVITIES <br />FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023 <br />The accompanying notes to basic financial statements are an integral part of these statements. <br />18 <br />Net Revenue (Expense) and <br />Program Revenues <br />Changes in Net Position <br />Charges <br />Operating Capital <br />Business - <br />for <br />Grants and Grants and <br />Governmental <br />Type <br />Expenses <br />Services <br />Contributions Contributions <br />Activities <br />Activities <br />Total <br />Functions/Programs: <br />Governmental Activities: <br />General government <br />$ 13,833,399 <br />$ 9,773,837 <br />$ 4,574,905 $ <br />$ 515,343 <br />$ <br />$ 515,343 <br />Public safety <br />20,977,245 <br />1,977,237 <br />48,516 <br />(18,951,492) <br />(18,951,492) <br />Physical environment <br />8,378,702 <br />-- <br />-- <br />(8,378,702) <br />(8,378,702) <br />Cultural and human services <br />10,419,302 <br />1,071,350 <br />-- <br />(9,347,952) <br />(9,347,952) <br />Transportation <br />2,834,818 <br />-- <br />1,617,926 <br />(1,216,892) <br />(1,216,892) <br />Interest on long-term debt <br />450,849 <br />(450,849) <br />(450,849) <br />Total Governmental Activities <br />56,894,316 <br />12,822,424 <br />6,241,347 <br />(37,830,545) <br />(37,830,545) <br />Business -Type Activities: <br />Stormwater <br />1,044,307 <br />1,308,002 <br />263,695 <br />263,695 <br />Total Business -Type Activities <br />1,044,307 <br />1,308,002 <br />-- <br />263,695 <br />263,695 <br />Total Primary Government <br />$ 57,938,623 <br />$ 14,130,426 <br />$ 6,241,347 $ <br />(37,830,545) <br />263,695 <br />(37,566,850) <br />General revenues: <br />Property taxes <br />26,375,504 <br />-- <br />26,375,504 <br />Utility taxes <br />6,054,242 <br />6,054,242 <br />Franchise taxes on gross receipts <br />3,780,100 <br />-- <br />3,780,100 <br />Intergovernmental, unrestricted <br />3,605,819 <br />87,569 <br />3,693,388 <br />Investment income <br />3,295,486 <br />61,199 <br />3,356,685 <br />Impact fees <br />13,224 <br />-- <br />13,224 <br />Gain on sale of capital assets <br />26,973 <br />26,973 <br />Miscellaneous <br />405,537 <br />405,537 <br />Total General Revenues <br />43,556,885 <br />148,768 <br />43,705,653 <br />Change in Net Position <br />5,726,340 <br />412,463 <br />6,138,803 <br />Net Position - Beginning <br />306,673,253 <br />16,459,347 <br />323,132,600 <br />Net Position - Ending <br />$ 312,399,593 <br />$ 16,871,810 <br />$ 329,271,403 <br />The accompanying notes to basic financial statements are an integral part of these statements. <br />18 <br />