The City's position in three pictures
Circle areas are drawn to scale and use the same scale every year, so you can watch them grow, shrink and pull apart as you move the slider.
What the City owns and what it owes
Total assets against total liabilities at each June 30. The gap between the lines, adjusted for deferred items, is the City's net position.
Money in and money out
Total revenue against total expenses for each fiscal year, on the full accrual basis used in the Statement of Activities.
Did the year end ahead or behind?
Change in net position: revenue minus expenses.
Where the money comes from
Revenue by source. Program revenues are fees, fines and grants tied to a specific service.
The rainy-day reserve
Unassigned General Fund balance: money with no strings attached that the City could spend on anything. Below zero means more had been promised than the fund held.
How long the reserve would last
The unassigned balance measured in months of General Fund spending at that year's pace.
Long-term obligations
Bonds, notes and leases are the debt the City borrowed. Pension, retiree health and unused employee leave are obligations it has earned over time.
Cash on hand
Cash at June 30. Restricted cash can only be used for a stated purpose. From FY 2022 the audits show it as restricted for capital projects.
What net position is made of
Most of a city's net position is roads, buildings and equipment, net of the debt that paid for them. Only the unrestricted part is available to spend.
Spending by function
Expenses as each audit groups and labels them. The groupings changed over the years, so compare within a year more than across years.
Every figure, every year
The same data as the charts. Select a year's column heading to jump to it.
How to read these numbers
- Fiscal year. Fairview's year runs July 1 through June 30. FY 2025 ended June 30, 2025.
- Assets, liabilities and net position are the totals on the government-wide Statement of Net Position. The City has no business-type activities, so these are governmental activities only.
- Revenue and expenses are from the Statement of Activities. Total revenue is program revenues plus general revenues.
- Sales tax is local option sales tax plus the City's share of state sales tax. Through FY 2015 the audits reported the state share, and in FY 2011 and FY 2012 part of the local tax, inside "Intergovernmental revenues". Those amounts are taken from the General Fund statement in the same audit and shown here as sales tax.
- Unassigned General Fund balance is the line of that name on the governmental funds balance sheet. Months of spending divides it by one-twelfth of that year's General Fund expenditures.
- Long-term debt is the year-end principal of bonds, notes and leases from the long-term debt note. It leaves out bond premiums, unused employee leave, pension and retiree health obligations, which are charted separately.
- Built and borrowed. The third circle picture compares capital assets with debt including bond premium. The overlap is capital assets minus "net investment in capital assets" as printed. Debt outside the overlap is debt not yet matched by capital assets.
- Checks. Each year was extracted twice, independently, and tied out: assets plus deferred outflows minus liabilities minus deferred inflows equals net position, and revenue minus expenses equals the change in net position. Differences of a dollar or two are rounding inside the audits themselves.