2025 Annual Comprehensive Report

Schedule 11

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

PERMANENT

TOTAL

SPECIAL REVENUE

CAPITAL PROJECTS

FUND

NONMAJOR

PERPETUAL

GOVERNMENTAL

FUNDS

FUNDS

CARE

FUNDS

Revenues: Taxes

$

11,835,418 43,340,665 7,108,269 2,472,177

$

$

$

11,835,418 49,594,652 11,337,748 5,874,714

Intergovernmental

6,253,987 4,229,479 3,402,537

Charges for Current Services Investment Income (Loss) Opioid Settlement Funds

599,632 344,647

599,632 390,244

Miscellaneous

45,597

Total Revenues

65,700,808

13,931,600

79,632,408

Expenditures: Current:

General Government

8,001,269 8,696,699 25,876,321

8,001,269 16,207,638 28,072,731

Public Safety Transportation

7,510,939 2,196,410 352,970 1,763,863 12,241,428 4,329,795

Environmental Services

352,970 85,550

Engineering and Building Maintenance

85,550

Culture and Recreation Neighborhood Development Economic Opportunity

14,079,924 5,522,994

15,843,787 17,764,422 4,329,795 3,064,665 1,452,360 510,083

Debt Service:

Principal Maturities

3,064,665 1,452,360

Interest

501,833

Fees and Other

8,250

Total Expenditures

32,920,680

62,764,590

95,685,270

Excess of Revenues Over (Under) Expenditures

32,780,128

(48,832,990)

(16,052,862)

Other Financing Sources (Uses): Debt Issuances: Limited Obligation Bonds Issued General Obligation Bonds Issued

61,785,000 48,289,999 10,801,520

61,785,000 48,289,999 10,801,520

Premium on Bonds Lease Liability Issued

15,713 4,016 632,252

15,713 4,016

IT Subscription Liability Issued

Transfers In Transfers Out

7,118,301 (5,404,564)

33,112

7,783,665

(9,440,777)

(14,845,341)

Total Other Financing Sources (Uses)

(8,788,796)

122,590,256

33,112

113,834,572

Net Change in Fund Balances

23,991,332

73,757,266

33,112

97,781,710

Fund Balances - July 1

37,892,679

121,558,802

2,707,405

162,158,886

Restatement for Error Correction

1,776,807

(1,513,878)

262,929

Fund Balances - July 1, (restated)

39,669,486

120,044,924

2,707,405

162,421,815

Fund Balances - June 30

$

63,660,818

$

193,802,190

$

2,740,517

$

260,203,525

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