2025 Annual Comprehensive Report

-7 Exhibit A-3 Page 1 of 2

BALANCE SHEET Governmental Funds June 30, 2025

DEBT

GENERAL

SERVICE

ASSETS

Cash and Cash Equivalents/Investments

$

82,152,520

$

39,780,352

Receivables: Taxes

3,649,277 3,958,558

Accounts, Notes and Mortgages

Interest Receivable Rent Intergovernmental Real Estate Foreclosed Prepaid Expense - Other

79,963

264,231

34,597,858 1,162,409

401,679

Internal Receivables Due from Component Unit

865,776 1,841,017 101,353

Inventories

Prepaid Assets

Assets Held for Resale Lease Receivable Restricted Assets:

11,107,226

Cash and Cash Equivalents/Investments

1,835,246

Receivables:

Accounts, Notes and Mortgages Total Assets

$

141,351,203

$

40,446,262

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

Accounts Payable

$

7,367,822 420,090 4,153,155 1,040,400

$

2,735

Contracts/Retainage Payable Intergovernmental Payable Customer Deposits Payable

Interest Payable Internal Payables Miscellaneous Prepaid Privilege License Fees/Permits

16,716

Prepaid Assessments Prepaid Taxes

89,745

Unearned Grant Revenues Unearned Contributions/Donations Liabilities Payable From Restricted Assets: Contracts/Retainage Payable Miscellaneous

326,576

1,835,246 15,249,750

Total Liabilities

2,735

Deferred Inflows of Resources: Unavailable Grant Revenue Unavailable Property Taxes

3,649,277

Unavailable Notes and Mortgages Leases Other Accounts Receivable Total Deferred Inflows of Resources

10,723,209 1,141,259 15,513,745

Fund Balances:

Non-Spendable: Inventories

1,841,017 101,353 384,017

Miscellaneous Prepaid Expenditures

Leases

Perpetual Maintenance

Total Non-Spendable Fund Balance

2,326,387

Restricted:

Stabilization by State Statute

50,438,948

677,610

Debt Covenants Grantor Requirements - Highway Improvements Grantor Requirements - Environmental Services Total Restricted Fund Balance

50,438,948

677,610

Committed:

For 911 Program For Public Safety

For Cemetery Maintenance For Special Tax Districts For Neighborhood Development For Debt Service/Capital Projects

Total Committed Fund Balance

Assigned: Appropriated for Subsequent Year's Expenditures

13,389,188

For Debt Service

39,765,917

Assigned For ARPA-Enabled Projects

1,185,000 3,606,252

For Capital Projects

For Neighborhood Development

Total Assigned Fund Balance

18,180,440 39,641,933 110,587,708 141,351,203

39,765,917

Unassigned

Total Fund Balances

40,443,527 40,446,262

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

$

The notes to the financial statements are an integral part of this statement.