2025 Annual Comprehensive Report

-10 Exhibit A-5 Page 1 of 2

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES Governmental Funds For the Fiscal Year Ended June 30, 2025

DEBT

GENERAL

SERVICE

Revenues: Taxes

$

335,828,907 36,373,534 5,267,128 1,226,821 25,382,649

$

Intergovernmental Licenses and Permits Fines and Forfeitures Opioid Settlement Funds Investment Income Charges for Current Services

5,813,066 761,832 6,574,898

Net Increase in the Fair Value of Investments

Total Investment Income

Miscellaneous

4,842,489

118,822

Total Revenues

408,921,528

6,693,720

Expenditures: Current:

General Government

41,792,488 196,964,564 22,026,727 19,741,769 29,455,711 45,658,976

328,473

Public Safety Transportation

Environmental Services Engineering and Building Maintenance

Field Operations

Culture and Recreation Neighborhood Development Economic Opportunity ARPA-Enabled Projects

100,000 4,266,954 3,214,980 2,745,670

Intergovernmental

Debt Service:

Principal Maturities

909,806 127,064

24,085,800 14,012,215

Interest, Fees on Long-Term Debt

Total Expenditures

367,004,709

38,426,488

Excess of Revenues Over (Under) Expenditures

41,916,819

(31,732,768)

Other Financing Sources (Uses): Debt Issuances: Limited Obligation Bonds Issued Proceeds of Refunding Bonds General Obligation Bonds Issued Premium on Debt

5,630,000

546,467

Payment to Escrow Agent Lease Liability Issued IT Subscription Liability Issued

(6,139,597)

525,677 254,868 6,988,239

44,269

Transfers In Transfers Out

43,097,349

(62,714,009)

Total Other Financing Sources (Uses)

(54,945,225)

43,178,488

(13,028,406)

11,445,720

Net Change in Fund Balances

Fund Balances - July 1

123,616,114

28,997,807

Restatement for Error Correction

Fund Balances - July 1, (restated)

123,616,114

28,997,807

Fund Balances - June 30

$

110,587,708

$

40,443,527

The notes to the financial statements are an integral part of this statement.