CITY OF REVERE, MASSACHUSETTS

Combined Statement of Revenues, Expenditures and Changes in Fund Equity
All Governmental Fund Types and Expendable Trust Funds

Year ended June 30, 1997

Governmental Fund Type

Fiduciary
Fund Type
General Special
Revenue
Capital
Projects
Expendable
Trust
Total
(Memorandum Only)
Revenues:
Real and personal property taxes $33,885,719 -    - - 33,885,719
Motor vehicle excise 2,022,161 - - - 2,022,161
Licenses and permits 492,770 - - - 492,770
Investment income 422,527 1,391 - 2,465 426,383
Intergovernmental 25,850,601 7,985,398 140,985 - 33,976,984
Water and sewer 7,533,481 - - - 7,533,481
Fines and forfeitures 981,515 - - - 981,515
Departmental and other revenue 363,978 388,760 - 39,499 792,237

Total revenues

71,552,752 8,375,549 140,985 41,964 80,111,250
Expenditures:
Current:
Education 27,727,024 4,541,021 - - 32,268,045
General government 12,043,783 654,886 - - 12,698,669
Public safety 10,654,456 890,727 - - 11,545,183
Public works 11,960,421 - - - 11,960,421
Culture and recreation 476,226 42,032 - - 518,258
State and district assessments 3,683,865 - - - 3,683,865
Pension and fringe 5,773,937 - - - 5,773,937
Miscellaneous - 2,222,573 - - 2,222,573
Capital outlay - - 3,051,003 - 3,051,003
Debt service 1,071,981 - - - 1,071,981

Total expenditures

73,391,693 8,351,239 3,051,003 - 84,793,935

Excess (deficiency) of revenues over expenditures

(1,838,941) 24,310 (2,910,018) 41,964 (4,682,685)
Other financing sources (uses):
Bond proceeds (note 7) - - 9,015,000 - 9,015,000
Operating transfers in (out), net (note 8) 256,911 (362,468) 100,000 5,557 -
Total other financing sources (uses), net 256,911 (362,468) 9,115,000 5,557 9,015,000
Excess (deficiency) of revenues and other
      Financing sources over expenditures
and other financing uses
(1,582,030) (338,158) 6,204,982 47,521 4,332,315
Fund equity, beginning of year 2,114,796 2,387,701 493,678 16,849 5,013,024
Fund equity, end of year 532,766 2,049,543 6,698,660 64,370 9,345,339

See accompanying notes to general purpose financial statements.