City of Oakwood, Ohio
Statement of Revenues, Expenses and Changes in Fund Net Position
Proprietary Funds
For the Fiscal Year Ended December 31, 2024
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Business-Type Activities Governmental Activities-
Enterprise Funds Total
Business-Type Activities
Water Sanitary
Sewer		 Stormwater Internal Service
Funds
Operating Revenues:
Charges for Services $1,788,312 $2,291,155 $462,408 $4,541,875 $722,471
Special Assessments 15,149 18,739 4,741 38,629 0
Other Revenues 13,129 411 228 13,768 20,305
Total Operating Revenues 1,816,590 2,310,305 467,377 4,594,272 742,776
Operating Expenses:
Personal Services 592,546 534,493 185,517 1,312,556 274,242
Contractual Services 327,624 1,465,749 64,697 1,858,070 81,293
Materials and Supplies 385,214 89,718 28,139 503,071 247,985
Depreciation 83,320 95,934 20,853 200,107 220,610
Other Expense 2,830 0 0 2,830 100
Claims 0 0 0 0 6,969
Total Operating Expenses 1,391,534 2,185,894 299,206 3,876,634 831,199
Operating Income (Loss) 425,056 124,411 168,171 717,638 (88,423)
Non-Operating Revenues (Expenses):
Investment Earnings 50,812 73,318 34,658 158,788 0
Total Non-Operating Revenues (Expenses) 50,812 73,318 34,658 158,788 0
Change in Net Position 475,868 197,729 202,829 876,426 (88,423)
Net Position-Beginning of Year, As Previously Reported 2,192,158 3,007,812 2,048,514 7,248,484 2,200,686
Change in Accounting Principal (49,671) (36,007) (14,695) (100,373) (24,671)
Net Position-Beginning of Year, As Restated 2,142,487 2,971,805 2,033,819 7,148,111 2,176,015
Net Position - End of Year $2,618,355 $3,169,534 $2,236,648 $8,024,537 $2,087,592
Adjustment to reflect the consolidation of Internal Service
Fund activities related to Business-Type Activities 		($36,991)
Change in Net Position - Total Business-Type Activities $839,435

See accompanying notes to the basic financial statements.

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