Statement of Net Position
Combining Statement of Revenues, Expenditures and Changes in Fund Balances -
Nonmajor Governmental Funds
Year Ended December 31, 2025
Scroll horizontally to view all fund columns.
| Special Revenue |
Debt Service |
Capital Projects |
Total | |
|---|---|---|---|---|
| Revenues | ||||
| Taxes: | ||||
| Property | $4,613,363 |
$89,908 |
$8,124,484 |
$12,827,755 |
| Income | 196,159 | - | - | 196,159 |
| Intergovernmental | 34,210,063 | - | 838,948 | 35,049,011 |
| Charges for services | 5,048,636 | - | - | 5,048,636 |
| Fines and forfeits | 227,876 | - | - | 227,876 |
| Investment earnings | 1,417,433 | - | - | 1,417,433 |
| Other: | ||||
| Miscellaneous | 1,624,982 | - | 331,323 | 1,956,305 |
| Total revenues | 47,338,512 | 89,908 | 9,294,755 | 56,723,175 |
| Expenditures | ||||
| Current: | ||||
| General government | 5,080,992 | - | - | 5,080,992 |
| Public safety | 8,050,780 | - | - | 8,050,780 |
| Economic development | 5,222,475 | - | 2,317,419 | 7,539,894 |
| Highways and streets | 5,530,118 | - | 2,107,233 | 7,637,351 |
| Health and welfare | 5,316,132 | - | - | 5,316,132 |
| Culture and recreation | 412,394 | - | - | 412,394 |
| Debt service: | ||||
| Principal | 2,857,800 | - | 917,889 | 3,775,689 |
| Interest | 1,836,944 | - | 403,259 | 2,240,203 |
| Capital lease | 120,743 | - | 116,961 | 237,704 |
| Capital outlay: | ||||
| General government | 51,617 | - | - | 51,617 |
| Public safety | 3,715,541 | - | - | 3,715,541 |
| Highways and streets | 1,238,948 | - | 815,428 | 2,054,376 |
| Health and welfare | 159,223 | - | - | 159,223 |
| Culture and recreation | 9,356 | - | - | 9,356 |
| Total expenditures | 39,603,063 | - | 6,678,189 | 46,281,252 |
|
Excess (deficiency) of revenues over (under) expenditures |
7,735,449 | 89,908 | 2,616,566 | 10,441,923 |
| Other Financing Sources (Uses) | ||||
| Transfers in | 589,854 | - | - | 589,854 |
| Transfers out | (144,683) | - | (28,625) | (173,308) |
| Total other financing sources and uses | 445,171 | - | (28,625) | 416,546 |
| Net change in fund balances | 8,180,620 | 89,908 | 2,587,941 | 10,858,469 |
| Fund Balances, Beginning | 36,251,788 | 703,113 | 12,792,781 | 49,747,682 |
| Fund Balances, Ending | $44,432,408 |
$793,021 |
$15,380,722 |
$60,606,151 |