2025 Annual Comprehensive Report

Schedule 72 Page 1 of 2

Internal Service Funds For the Fiscal Year Ended June 30, 2025

Combining Statement of Revenues, Expenses and Changes in Net Position

Equipment

Technical Services

Information

Services

Systems

Operating Revenues: Charges for Current Services-Internal Charges for Current Services-External Total Charges for Current Services

$ 24,355,933

$

3,457,468

$

9,101,674

24,355,933

3,457,468

9,101,674

Other Operating Revenues Total Operating Revenues

50,771

2,008,175 5,465,643

24,406,704

9,101,674

Operating Expenses: Personal Services

2,954,757 1,387,549 5,721,542 487,377 12,139,707 22,690,932

840,394 405,321 1,658,693 2,075,639 4,989,567 9,520

2,118,195 967,445 3,017,289 296,645 3,996,857 10,396,431

Fringe Benefits

Maintenance and Operations Claims and Expenses Depreciation/Amortization Total Operating Expenses

Operating Income (Loss)

1,715,772

476,076

(1,294,757)

Nonoperating Revenues(Expenses): Investment Income (Loss)

621,807 155,435 777,242

299,185 53,443 352,628

168,010 52,927 220,937

Net Increase (Decrease) in the Fair Value of Investments

Total Investment Income

Miscellaneous Nonoperating Revenue

263,843

Interest Expense

(20,735)

(208,368) (19,651)

Inventory Gain (Loss)

1,830

Gain (Loss) on Disposal of Capital Assets Total Nonoperating Revenues (Expenses)

282,337 1,325,252

12,474 5,392

331,893

Income (Loss) Before Transfers

3,041,024

807,969

(1,289,365)

Transfers In Transfers Out

320,800

(55,503) (55,503)

(500,000) (500,000)

Total Transfers

320,800

Change in Net Position

3,361,824

752,466

(1,789,365)

Net Position - July 1

55,068,130

10,966,458

3,832,381

Restatement for Implementation of New Accounting Standard

16,622

5,187

12,735

Net Position - July 1, restated

55,084,752

10,971,645

3,845,116

$

2,055,751

Net Position - June 30

$ 58,446,576

$ 11,724,111

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