Hampshire County, West Virginia
Statement of Revenues, Expenditures and Changes in Fund Balances
Governmental Funds
For the Fiscal Year Ended June 30, 2025
Other
Coal Nonmajor Total
Severance Fire American Governmental Government General Tax CDBG Excess Levy Rescue Act Funds Funds
Revenues:
Taxes:
Ad valorem property taxes $ 6,287,588 $ — $ — $ 665,748 $ — $ 267,867 $ 7,221,203
Other taxes 843,300 — — — — 400,707 1,244,007
Coal serverance tax — 68,119 — — — — 68,119
Licenses and permits 90,183 — — — — 8,195 98,378
Intergovernmental:
Federal 80,434 — 2,287,867 — 887,715 142,563 3,398,579
State 312,185 — — — — 339,000 651,185
Local 41,824 — — — — 542,308 584,132
Charges for services 584,974 — — 3,935 — 3,867,033 4,455,942
Fines and forfeits 30,307 — — — — 63,180 93,487
Interest and investment earnings 56,302 54 — 3,981 2,728 13,791 76,856
Miscellaneous 49,129 5,093 — — — 420,692 474,914
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Total revenues 8,376,226 73,266 2,287,867 673,664 890,443 6,065,336 18,366,802
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Expenditures:
Current:
General government 7,133,697 35,992 2,104,584 — 675,097 431,347 10,380,717
Public safety 3,100,535 — — 416,705 — 3,419,526 6,936,766
Health and sanitation 207,979 — — — 473,844 — 207,979
Culture and recreation 237,633 63,069 — — — 268,208 568,910
Social Services 5,000 — — — — — 5,000
Capital Outlay 484,794 — — — — 50,000 534,794
Debt service:
Principal — — — — — 320,000 320,000
Interest — — — — — 162,221 162,221
Bond insurance costs — — — — — 4,568 4,568
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Total expenditures 11,169,638 99,061 2,104,584 416,705 675,097 4,655,870 19,120,955
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Excess (deficiency) of revenues
over expenditures (2,793,412) (25,795) 183,283 256,959 215,346 1,409,466 (754,153)
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Other Financing Sources (Uses)
Transfers in 2,142,635 2,192 — — — 542,453 2,687,280
Transfers (out) (484,172) — (843) — (212,618) (1,989,647) (2,687,280)
Proceeds from the sale of assets 4,000 — — — — — 4,000
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Total other financing sources (uses) 1,662,463 2,192 (843) — (212,618) (1,447,194) 4,000
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Net change in fund balances (1,130,949) (23,603) 182,440 256,959 2,728 (37,728) (750,153)
Fund balances-beginning (See Note III-I) 2,676,330 41,062 — 601,917 19,525 1,998,449 5,337,283
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Fund balances-ending $ 1,545,381 $ 17,459 $ 182,440 $ 858,876 $ 22,253 $ 1,960,721 $ 4,587,130
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