City of Charleston WV Financial Statements 06302017.pdf
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The City of Charleston, West Virginia's audited financial statements for the fiscal year ended June 30, 2017 present a comprehensive overview of the city's financial position through government-wide and fund-level financial statements, including balance sheets, statements of activities, revenues and expenditures, and cash flows across governmental, proprietary, and fiduciary funds. The document includes management's discussion and analysis along with detailed reconciliations between fund-based and government-wide financial reporting standards. No specific budget figures or policy changes are evident from the table of contents alone.
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The City of Charleston approved its municipal budget for the fiscal year July 1, 2025 through June 30, 2026 on March 17, 2025, under Mayor Amy Shuler Goodwin. The budget document outlines revenue sources including property taxes ($18.2 million), business and occupation taxes ($54.1 million), utility taxes ($3 million), and hotel occupancy taxes ($3.35 million), along with departmental expenditures, capital projects, staffing levels, and pay grade schedules across city departments. The general fund includes a fund balance of $4 million, with revenues and expenditures detailed across multiple sections covering departmental budgets, capital expenditure schedules, and levy rates.
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