2025 Annual Comprehensive Report

Schedule 12 Page 1 of 4

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

STATE

HOTEL/MOTEL OCCUPANCY

SPECIAL

HIGHWAY

TAX

ALLOCATION

CEMETERY

TAX

DISTRICTS

Revenues: Taxes

$

$

$

6,234,806

$

1,674,350

Intergovernmental

9,985,418

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

554,045 186,154

718,335

314,301

79,104

46,626

215,000

39,065

Total Revenues

10,750,379

740,199

6,764,107

1,792,519

Expenditures: Current:

Public Safety Transportation

Environmental Services Culture and Recreation Neighborhood Development Economic Opportunity

1,063,370

275,662

1,476,174

Debt Service:

Principal Maturities

2,535,000 1,341,814

Interest

Fees and Other

8,250

Total Expenditures

1,063,370

4,160,726

1,476,174

Excess of Revenues Over (Under) Expenditures Other Financing Sources (Uses): Debt Issuances: Lease Liability Issued IT Subscription Liability Issued Transfers In

10,750,379

(323,171)

2,603,381

316,345

383,061 (33,112) 349,949

Transfers Out

(8,439,000) (8,439,000)

(500,000) (500,000)

Total Other Financing Sources (Uses)

Net Change in Fund Balances

2,311,379

26,778

2,103,381

316,345

Fund Balances - July 1

416,413

604,905

5,447,975

1,414,127

Restatement for Error Correction Fund Balances - July 1, (restated)

416,413

604,905

5,447,975

1,414,127

Fund Balances - June 30

$

2,727,792

$

631,683

$

7,551,356

$

1,730,472

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