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GENERAL FUND OVERVIEW <br />This section of the report focuses specifically on the financial trends and activities of the General Fund, <br />which accounts for the financial activity of the basic services provided to the community. The primary <br />services included within this fund include the administration of municipal operations, police and fire <br />protection, permitting and building inspection, streets and highway maintenance, culture and recreation, <br />and economic development. <br />GENERAL FUND FINANCIAL POSITION <br />The graph below illustrates the change in the General Fund financial position over the last five years. We <br />have also included a line representing annual revenues to reflect the change in the size of the General <br />Fund operation over the same period. <br />General Fund Financial Position <br />Year Ended December 31, <br />J L3,wv,000 <br />$20, 000,000 <br />$15,000,000 <br />$10, 000,000 <br />$5,000,000 <br />$- <br />2021 <br />2022 <br />2023 <br />2024 <br />2025 <br />Fund Balance <br />$10,449,489 <br />$11,095,052 <br />$12,265,915 <br />$13,324,373 <br />$14,462,749 <br />$10,548,733 <br />$10,850,120 <br />$12,382,617 <br />$13,542,157 <br />$14,619,900 <br />o Cash (Net) <br />$13,613,351 <br />$14,718,976 <br />$16,896,225 <br />$18,919,100 <br />$20,688,086 <br />Revenue <br />The City's General Fund cash and investments balance on December 31, 2025, was $14,619,900, an <br />increase of $1,077,743 from the previous year. Total fund balance at year-end was $14,462,749, an <br />increase of $1,138,376 from the prior year. <br />As the graph illustrates, the City has generally been able to maintain healthy cash and fund balance levels <br />as the volume of financial activity has fluctuated. <br />-10- <br />