2025 Annual Comprehensive Report

Schedule 13 Page 1 of 4

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

STATE

GENERAL CAPITAL

GENERAL CAPITAL

STREET AND SIDEWALK

HIGHWAY

ALLOCATION

IMPROVEMENTS

IMPROVEMENTS II

Revenues:

Intergovernmental

$

6,253,987 3,979,479 289,219

$

$

$

Charges for Current Services Investment Income (Loss)

3,515 31,566

1,539,399

Miscellaneous

43

Total Revenues

10,522,728

35,081

1,539,399

Expenditures: Current:

General Government

216,103 1,676,208

Public Safety Transportation

15,084,401

5,783,073

Engineering and Building Maintenance Culture and Recreation Neighborhood Development Interest, Fees on Long-Term Debt Total Expenditures

85,550

4,787,126 800,591

15,084,401

5,783,073

7,565,578

Excess of Revenues Over (Under) Expenditures

(4,561,673)

(5,783,073)

35,081

(6,026,179)

Other Financing Sources (Uses): Debt Issuances: General Obligation Bonds Issued Limited Obligation Bonds Issued Premium on Bonds Transfers In

133,801

2,793,000

4,191,500

Transfers Out

Total Other Financing Sources (Uses)

133,801

2,793,000

4,191,500

Net Change in Fund Balances

(4,427,872)

(2,990,073)

35,081

(1,834,679)

Fund Balances - July 1

7,086,582

5,703,591

205,872

27,077,209

Restatement for Error Correction

Fund Balances - July 1, restated

7,086,582

5,703,591

205,872

27,077,209

Fund Balances - June 30

$

2,658,710

$

2,713,518

$

240,953

$

25,242,530

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