2025 Annual Comprehensive Report

Table V Page 1 of 2

Changes in Fund Balances, Governmental Funds Fiscal Years Ended June 30, 2016-2025 (Modified Accrual Basis of Accounting)

Fiscal Year

2016

2017

2018

2019

Revenues Taxes

$

206,582,259

$ 211,147,915

$ 221,901,851

$

229,191,371

Assessments

8,247

953

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

55,388,556 4,390,773 1,864,116 19,919,398 1,765,388 3,716,353 293,635,090 22,309,954 126,161,699 16,729,929 14,759,223 33,494,216 27,105,089 9,267,525 8,622,522 2,032,220 19,468,966 12,260,844 6,192,385 656,831

52,613,376 4,281,430 2,019,877 24,204,933 1,274,993 4,619,539 300,163,016 21,312,210 128,622,392 17,261,722 15,624,399 34,952,060 28,328,706 6,130,725 7,723,808 2,042,687 28,558,351 12,512,462 6,459,003 138,194

54,571,310 4,192,073 1,756,927 25,997,545 1,499,914 5,343,052 315,262,672 22,206,431 132,403,711 18,796,525 16,094,437 35,224,790 30,834,007 7,490,605 6,894,254 2,174,038 23,782,654 14,837,666 7,731,436 101,411

56,923,120 3,683,537 1,896,318 25,177,520 5,798,602 4,302,840 326,973,308 21,690,617 135,571,469 25,859,803 15,583,310 37,426,292 31,192,322 11,156,464 8,325,104 2,055,904 27,528,689 15,048,932 10,364,500 207,579

Total Revenues

Expenditures Current:

General Government

Public Safety Transportation

Engineering and Building Maintenance

Field Operations

Environmental Services Culture and Recreation Neighborhood Development Economic Opportunity

ARPA-Enabled Projects Intergovernmental

Capital Outlay Debt Service:

Principal Retirement

Interest

Fees/Arbitrage Rebates Total Expenditures

309,589

409,222

226,730

828,272

299,370,992

310,075,941

318,798,695

342,839,257

Excess of Revenues Over (Under) Expenditures

(5,735,902)

(9,912,925)

(3,536,023)

(15,865,949)

Other Financing Sources (Uses) Debt Issuances: General Obligation Bonds General Obligation BANS Limited Obligation Bonds/BANs Premium, (Discount) on Debt Proceeds of Capitalized Leases IT Subscription Liability Issued Lease Liability Issued Federal Loan Program Proceeds from Installment Financing Transfers Out Transfers In Refunding Bonds

62,590,000 37,474,308 10,265,798 10,276,032

147,119,042

17,387,644

32,124,607

5,335,000 26,760,000 11,455,963

1,057,318

41,668

566,690

32,660,368

32,497,178

36,974,598

33,445,794

(40,677,877)

(55,152,033) (72,555,141) 25,396,142

(51,791,232)

(59,841,428) (71,386,210) 93,454,851

Payment to Escrow Agent for Refunded Debt Total Other Financing Sources (Uses)

10,427,453

17,349,641

Net Change in Fund Balances

$

4,691,551

$

15,483,217

$

13,813,618

$

77,588,902

Debt Service as a Percentage of Noncapital Expenditures

6.59%

6.74%

7.65%

8.06%

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