Hampshire County, West Virginia
Balance Sheet – Governmental Funds
June 30, 2025
Other
Coal Nonmajor Total
Severance Fire American Governmental Government General Tax CDBG Excess Levy Rescue Act Funds Funds
ASSETS
Current:
Cash and cash equivalents $ 1,573,246 $ 2,451 $182,440 $ 854,604 $ 93,463 $ 1,780,689 $ 4,486,894
Receivables:
Taxes 218,422 — — 22,911 — 8,906 250,239
Lease — — — — — 221,213 221,213
Due from:
Other governments 12,160 20,571 — — — — 32,731
Restricted cash — — — — — 252,673 252,673
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Total assets $ 1,803,828 $ 23,022 $182,440 $ 877,516 $ 93,463 $ 2,263,481 $ 5,243,750
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LIABILITIES, DEFERRED INFLOWS AND FUND BALANCES
Liabilities:
Accounts payable 80,755 5,563 — — — — 86,318
Accrued interest payable — — — — — 81,392 81,392
Unearned revenue:
Grants — — — — 71,210 — 71,210
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Total liabilities 80,755 5,563 — — 71,210 81,392 238,920
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Deferred Inflows:
Unavailable revenue – taxes 177,692 — — 18,640 — 7,194 203,526
Unavailable revenue – leases receivable — — — — — 214,174 214,174
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Total deferred inflows of resources 177,692 — — 18,640 — 221,368 417,700
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Fund balances:
Restricted — — 182,440 858,876 22,253 1,960,721 3,024,290
Committed 692,525 — — — — — 692,525
Assigned — 17,459 — — — — 17,459
Unassigned 852,856 — — — — — 852,856
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Total fund balances 1,545,381 17,459 182,440 858,876 22,253 1,960,721 4,587,130
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Total liabilities, deferred inflows and $ 1,803,828 $ 23,022 $182,440 $ 877,516 $ 93,463 $ 2,263,481 $ 5,243,750
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fund balances