2025 Annual Comprehensive Report

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Combining Statement of Cash Flows ............................................................................73............................................. 154 Schedule of Changes in Long-Term Debt ...................................................................... 74 ............................................. 156 Schedules of Revenues, Expenses, and Changes in Fund Balance-Budget and Actual (Non-GAAP): Equipment Services .......................................................................................................75............................................. 158 Technical Services ......................................................................................................... 76 ............................................. 160 Technical Services Capital Project . ...............................................................................77............................................. 162 Information Systems ...................................................................................................... 78 ............................................. 163 Graphic Services ...........................................................................................................79............................................. 165 Guilford Metro Communications .................................................................................... 80 ............................................. 167 Employee Risk Retention .............................................................................................. 81 ............................................. 169 General Risk Retention . ................................................................................................ 82 ............................................. 171 Capital Leasing .............................................................................................................. 83 ............................................. 173 Fiduciary Funds: Statement of Fiduciary Net Position – Fiduciary Funds ................................................. 84 ............................................. 176 Statement of Changes in Fiduciary Net Position – Fiduciary Funds . ............................ 85 ............................................. 177 General Capital and Debt Schedules: Schedule of Long-Term Debt ......................................................................................... 86 ............................................. 178 I. Financial Trends: Net Position by Component ...................................................................................................I............................................. 181 Changes in Net Position, Expenses, Program Revenues, and Net (Expenses)/Revenue . .......................................................II............................................. 183 Changes in Net Position, General Revenues and Total Changes in Net Position ................................................................III............................................. 185 Fund Balances, Governmental Funds . ............................................................................... IV............................................. 187 Changes in Fund Balances, Governmental Funds .............................................................. V............................................. 189 II. Revenue Capacity: Tax Revenues by Source, Governmental Funds . ............................................................... VI............................................. 191 Schedule of Ad Valorem Taxes Receivable ........................................................................ VII............................................. 192 Analysis of Current Tax Levy . ........................................................................................... VIII............................................. 193 Assessed Value and Estimated Actual Value of All Taxable Property ................................. IX............................................. 194 Direct and Overlapping Property Tax Rates ......................................................................... X............................................. 196 Principal Property Taxpayers .............................................................................................. XI............................................. 197

Statistical Section (unaudited)