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2026 Adopted Budget 1/1/2026 (Document Updated 01/21/2026)
Jan 1, 2026
·Evanston, IL
Budget
The 2026 Adopted Budget for the City of Evanston, effective January 1, 2026, is a comprehensive 420-page document outlining all revenue sources, expenditures, and fund structures. The document includes updates to revenue and expenditure schedules, fund balance projections with explanations of significant changes, and corrected pension funding policy language. The budget encompasses multiple funds including the General Fund, Parks and Recreation, various Tax Increment Financing (TIF) districts, utility funds (Water, Sewer, Solid Waste), and special purpose funds such as the American Rescue Plan Act Fund and Reparations Fund.
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TOWNSHIP OF BETHLEHEM 2026 BUDGET ASSUMPTIONS AS OF DECEMBER 15, 2025

Dec 15, 2025

·Bethlehem, PA

Budget

The Township of Bethlehem 2026 Budget Assumptions document, dated December 15, 2025, outlines wage increases, staffing changes, and fee proposals for the upcoming fiscal year. Wage increases include AFSCME at 3.00%, Police at 4.00%, Teamsters at 3.25%, non-bargaining employees at 4.00%, and medical insurance at 20.00%, with all relevant collective bargaining agreements expiring on December 31, 2026. The Police Department has two open officer positions and Public Works has two open truck driver positions budgeted for 2026. The township proposes no increase to the property tax millage rate (8.04 mills) or sewer billing rates, but proposes a 10% stormwater fee increase. The 2026 tax millage rate of 8.04 mills represents 9.80% of the total property tax burden, with County of Northampton at 10.80 mills and Bethlehem Area School District at 63.17 mills. The budget adoption was scheduled for December 15, 2025, preceded by public hearings beginning October 23, 2025.

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TOWNSHIP OF BETHLEHEM 2026 BUDGET ASSUMPTIONS AS OF DECEMBER 15, 2025

Dec 15, 2025

Budget

The Township of Bethlehem presented its 2026 budget assumptions as of December 15, 2025, with key decisions including wage increases for bargaining units (3.00–4.00%) and non-bargaining employees (4.00%), a 20% medical insurance rate increase, and no proposed increases to the millage rate or sewer billing rate. Notable staffing changes include two open police officer positions and two open truck driver positions in Public Works, while a 10% stormwater fee increase was proposed. The township's total tax millage rate remained at 8.04 mills (9.80% of total tax burden), with a tentative budget hearing schedule spanning October through December 2025 and formal adoption scheduled for December 15th.

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budget wage increase tax millage stormwater fee staffing

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Fiscal Year 2026 Adopted Budget July 1, 2025 – June 30, 2026

Jul 1, 2025

·Louisville, KY

Budget

The Louisville/Jefferson County Metropolitan Sewer District adopted its Fiscal Year 2026 budget for the period July 1, 2025 through June 30, 2026. The document serves as a comprehensive policy and financial planning document for the sewer district, following the organization's receipt of a Distinguished Budget Presentation Award from the Government Finance Officers Association for its FY 2025 budget. The budget document includes strategic planning information, organizational structure, and program descriptions for the district's operations.

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sewer infrastructure budget fiscal planning

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DECEMBER 31, 2024 EASTON AREA JOINT SEWER AUTHORITY AUDIT REPORT

Dec 31, 2024

Budget

This audit report presents the Easton Area Joint Sewer Authority's financial statements for the fiscal year ended December 31, 2024, with an unqualified opinion that the financial statements fairly present the Authority's financial position and changes in net position in accordance with generally accepted accounting principles. The audit was conducted in accordance with generally accepted auditing standards and includes a Statement of Net Position, Statement of Revenues, Expenses, and Changes in Net Position, Statement of Cash Flows, and related notes to the financial statements. The report covers business-type activities of the Authority located in Easton, Pennsylvania, and was issued on September 23, 2025.

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TOWNSHIP OF MIDDLETOWN DECEMBER 31, 2024 BASIC FINANCIAL STATEMENTS WITH

Dec 31, 2024

·Minersville, PA

Budget

The Township of Middletown's basic financial statements for the year ended December 31, 2024, were audited and presented fairly in all material respects, covering governmental activities, business-type activities, and multiple fund types including general, special revenue, highway aid, proprietary, and fiduciary funds. The document includes entity-wide and fund-specific financial statements along with required supplementary information on pension liabilities and contributions for both the non-uniformed pension plan and sewer authority plan. The audit was completed on April 23, 2025, by independent auditors who also evaluated internal control and compliance with applicable government auditing standards.

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TOWNSHIP OF BETHLEHEM 2025 BUDGET ASSUMPTIONS AS OF OCTOBER 18, 2024

Oct 18, 2024

·Bethlehem, PA

Budget

The Township of Bethlehem 2025 budget assumptions document, dated October 18, 2024, outlines wage increases, staffing changes, and revenue assumptions for the upcoming fiscal year. Wage and fringe benefit increases include 3.0% for AFSCME and Teamsters employees (CBAs expiring 12/31/26), 3.5% for police and non-bargaining staff, 5.9% for library staff, 17.7% for medical insurance, and 55.57% for pension mandatory minimum obligations. The township is hiring two police officers and two truck drivers in 2025. The budget proposes no increases to the millage rate, sewer billing rate, or stormwater fees, with stormwater in year 4 of a 4-year model with a proposed rate lock. Current debt service from Series 2021 bonds matures in Spring 2027, with no new debt service proposed for 2025. Budget hearings are scheduled for October 24, October 29, and November 7, with first public reading on November 18 and final adoption on December 16.

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ANNUAL COMPREHENSIVE FINANCIAL REPORT YEAR ENDED JUNE 30, 2023

Jun 30, 2023

Budget

This Annual Comprehensive Financial Report for the City of West Columbia, South Carolina covers the fiscal year ended June 30, 2023, and includes government-wide and fund financial statements prepared by the Finance Department under City Administrator Brian E. Carter and City Treasurer Justin R. Black. The report contains audited financial statements, management's discussion and analysis, required supplementary information on pension and OPEB liabilities, and detailed supplementary schedules for governmental and proprietary funds including the General Fund, Hospitality Tax Fund, and Water and Sewer operations.

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ANNUAL COMPREHENSIVE FINANCIAL REPORT YEAR ENDED JUNE 30, 2022

Jun 30, 2022

Budget

The City of West Columbia, South Carolina's Annual Comprehensive Financial Report for the fiscal year ended June 30, 2022 provides a complete accounting of the city's financial position, including government-wide and fund financial statements, management's discussion and analysis, and supplementary information on pension and other post-employment benefit (OPEB) liabilities. The report presents comparative financial data across multiple funds including the General Fund, Hospitality Tax Fund, and Water and Sewer Proprietary Fund, and includes independent auditor verification of the city's financial statements. The document demonstrates the city's financial reporting practices and received a Certificate of Achievement for Excellence in Financial Reporting.

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financial reporting budget water infrastructure pension liabilities municipal accounting

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Borough of State College - 2023 Adopted Budget

State College, PA

Budget

The Borough of State College adopted its 2023 budget on December 19, 2022, which totals $80.6 million in expenditures funded by $63 million in recurring revenues and $17.6 million from fund balances. The budget includes rate increases for sewer and refuse services, a 1.5 mill increase in the real estate tax rate to address inflation, and covers all municipal departments and services including police, public works, planning, parking, and regional programs. The document serves as a comprehensive financial plan encompassing the General Fund, Capital Fund, Asset Replacement Fund, and various enterprise funds with detailed departmental budgets and fee schedules.

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budget tax increase municipal services sewer services capital fund

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TOWNSHIP OF BETHLEHEM NORTHAMPTON COUNTY, PA 2025 ADOPTED BUDGET (ALL FUNDS)

Budget

The Township of Bethlehem's 2025 Adopted Budget documents all fund allocations as of December 16, 2024, across six fund categories: General Fund, Sewer Fund, Liquid Fuels Fund, Capital Reserve Fund, Fire Tax Fund, and Stormwater Fund. General Fund tax revenue totals $16,882,000, comprised of earned income tax ($6,145,000), real estate tax current year ($7,230,000), mercantile/business privilege tax ($1,350,000), local service tax ($745,000), and real estate transfer tax ($1,275,000). Licenses and permits revenue is projected at $628,500, representing a decline from $712,500 in 2024, with building permits decreasing from $200,000 to $150,000 and cable franchise fees declining from $375,000 to $345,000. The budget document spans 69 pages and provides detailed expenditure breakdowns for each fund section including minor equipment, stormwater allocations, and capital reserve allocations.

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BOROUGH OF EAST STROUDSBURG East Stroudsburg, Pennsylvania Monroe County

Stroudsburg, PA

Budget

The Borough of East Stroudsburg's financial statements for the year ended December 31, 2023, present a comprehensive audit including independent auditor reports, management's discussion and analysis, and detailed financial statements covering governmental activities, business-type activities, and multiple funds. The document includes budgetary comparison schedules for various funds such as the General Fund, Sewer Fund, Water Fund, and Golf Course Fund, as well as required supplementary information on pension liabilities and contributions. Statistical information is provided on property tax levies, collections, tax rates, assessed property values, and principal taxpayers for the municipality located in Monroe County, Pennsylvania.

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budget property tax water infrastructure sewer infrastructure pension liabilities

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Penn Township Financial Statements and Supplementary Information

Budget

Penn Township's financial statements for the year ended December 31, 2017 include government-wide and fund-level financial statements prepared on a modified cash basis, accompanied by an independent auditor's report. The document presents statements of net position, activities, receipts and disbursements across governmental funds, proprietary funds (water and sewer), and fiduciary funds, along with budgetary comparison schedules for the general fund, state liquid fuels, storm water management, and capital improvements. The audit was conducted in accordance with modified cash basis accounting standards, with management responsible for the preparation and fair presentation of the financial statements.

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financial statements water infrastructure budget comparison sewer management capital improvements

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City of Columbia FY 2022/2023 Budget

Budget

The City of Columbia's FY 2022/2023 Budget document, prepared as of June 14, 2022, outlines the city's financial plan and fund structure for the fiscal year running July 1, 2022 through June 30, 2023. The budget is organized across multiple fund types including the General Fund (the principal operating fund supported primarily by property taxes, licenses, and permits), Special Revenues (for specific designated taxes and grants), and Enterprise Funds (for business-type operations such as Water & Sewer, Storm Water, and Parking). The document describes the budget framework, revenue components with designated and unrestricted uses, and notes that South Carolina law requires the city to adopt a balanced budget by ordinance with a public hearing before each fiscal year begins.

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budget property tax water infrastructure public hearing enterprise funds

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Fiscal Year 2024/2025 Approved Budget

Budget

The FY 2024/2025 Approved Budget, approved in August 2024, totals $444.9 million in operating funds across multiple categories, with the General Fund at $188.8 million (43%) and Water & Sewer Fund at $202 million (45%) representing the largest allocations. The Capital Improvement Program dedicates $97.1 million, primarily for wastewater infrastructure ($63 million) and water systems ($30 million). Strategic priorities outlined in the budget include economic growth initiatives focused on real estate development and small business support, enhanced public safety through technology and partnerships, and organizational effectiveness through employee retention and professional development.

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budget water infrastructure public safety economic development capital improvement

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12/15/23 2024 Budget | Revenue Stroudsburg Borough

Stroudsburg, PA

Budget

Stroudsburg Borough's 2024 budget revenue document, dated December 15, 2023, outlines projected revenues across multiple fund categories including General Fund, Street, Fire, Capital Equipment, Sewer, Recreation, and others. Major revenue sources include property taxes totaling $3.8 million, Act 511 taxes of $875,000, fines and violations of $665,500, and state grants for parking deck improvements totaling $1 million. The borough also budgeted $589,000 from the ARPA Local Fiscal Recovery Account and anticipated interest income of $102,617 distributed across various funds.

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budget property taxes revenue state grants infrastructure funding

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borough of east stroudsburg

Stroudsburg, PA

Budget

This document is the table of contents and opening pages of the Borough of East Stroudsburg's 2020 annual financial audit report, which includes an independent auditor's report and comprehensive financial statements covering governmental activities, business-type activities, and various fund types. The report contains basic financial statements such as the Statement of Net Position and Statement of Activities, along with budgetary comparison schedules for the General Fund, Sewer Fund, Water Fund, and Golf Course Fund, plus supplemental information on property taxes and principal taxpayers. The audit was conducted in accordance with generally accepted accounting principles and government auditing standards for the fiscal year ended December 31, 2020.

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financial audit budget water infrastructure sewer fund property taxes

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2016 Budget Proposed 101 S. George St. York, PA 17401 www.YorkCity.org

Budget

The City of York's 2016 Proposed Budget document provides a comprehensive financial operations plan for the municipality. The document is structured with an introduction from Mayor C. Kim Bracey, a summary section containing highlights and financial charts comparing revenue and expenditures, and detailed departmental breakdowns organized by fund and account codes across six main city categories. The budget book serves as a guide for understanding York's anticipated financial allocations and operations for the fiscal year, with detailed information on various funds including the General Fund, Recreation Fund, Sewer Fund, and multiple bond issues, along with departmental expenses organized by cost center codes.

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budget municipal finance revenue and expenditure

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C I T Y O F A K R O N , O H I O 2021 BUDGET PLAN 2021 WWW.AKRONOHIO.GOV 2021

Budget

The City of Akron, Ohio 2021 Budget Plan document outlines the city's comprehensive financial plan for fiscal year 2021, including detailed analyses of revenues, expenditures, debt service, and capital investments across multiple funds (General, Sewer, and Water). The budget was recognized with the Government Finance Officers Association's Distinguished Budget Presentation Award for January 1, 2020. The document contains extensive tables and data addressing fiscal performance goals, fund balances, departmental budgets, and long-range financial planning, though specific revenue and expenditure figures are referenced through chart numbers rather than stated in this table of contents excerpt.

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budget planning municipal finance capital investments debt service fiscal year

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City of Columbia FY 2023/2024 Approved Budget

Budget

The City of Columbia approved its FY 2023/2024 budget totaling $425.8 million across multiple funds, with the General Fund at $170.6 million and Water & Sewer at $199.5 million representing the largest allocations. The budget allocates 38% toward personnel services ($161.7 million), 22% to service expenses, 17% to debt service, and includes $111.9 million in capital improvement projects focused primarily on wastewater infrastructure ($64.5 million). The budget framework prioritizes City Council strategic outcomes including workforce stability, critical infrastructure projects, affordable housing and homeless services, and economic development initiatives.

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budget water infrastructure capital improvements affordable housing economic development

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City of Springfield FY 2027 Proposed Budget Presented by: Mayor Misty Buscher

Springfield, IL

Budget

Mayor Misty Buscher and the Office of Budget and Management presented Springfield's FY 2027 proposed budget, projecting total corporate fund revenues of $176.7 million. The revenue forecast reflects a slight decline from FY26 estimates ($177.5 million), with local taxes comprising 67% of corporate fund revenues, followed by state tax shares (13%) and grants (6%). The budget documents detail revenues across multiple city funds including enterprise funds for sewers, parking, and motor fuel tax, along with various tax increment financing (TIF) districts and special purpose funds.

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budget municipal revenue tax planning enterprise funds

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CAPITAL BUDGET 2026 passed 2-9-26

Budget

On February 9, 2026, the Akron City Council passed the 2026 Capital Investment and Community Development Program. Key allocations include $6.5 million for road resurfacing covering approximately 52 centerline miles, $1 million for the sidewalk program to address repair requests, and ongoing investments in major infrastructure projects including renovation work on the Stubbs Justice Center police headquarters. The budget prioritizes public safety, transportation, water and sewer systems, parks and recreation, and economic development initiatives.

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capital budget road resurfacing infrastructure public safety water sewer

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JACKSON TOWNSHIP BUDGET - 2026 Account Description 2025 Budget 2025 Projected

Budget

Jackson Township's 2026 budget projects total general fund revenue of $8,830,855, an increase from the 2025 budgeted amount of $8,270,882, with significant revenue sources including earned income taxes ($1.4 million), real estate taxes ($1.135 million), and sewer authority payments ($498,993). The unreserved fund balance is projected to grow from $4,760,502 in 2025 to $5,052,239 by the end of 2026. The document also references American Rescue Plan Act (ARPA) funds received in 2021 and subsequent expenditures for various township projects and initiatives.

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budget revenue fund balance

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ORDINANCE CITY COUNCIL CITY AND COUNTY OF HONOLULU HONOLULU. HAWAII BILL

Budget

Bill 19 (2020) is a legislative budget ordinance for the City and County of Honolulu appropriating revenues for fiscal year July 1, 2020 to June 30, 2021. Total revenues appropriated across operating funds amount to $23,427,190, with the General Fund (GN) accounting for $23,293,190. The appropriations fund the General Government—Legislative function across five main entities: City Council (69.00 full-time equivalent positions, $8,021,817 total), Office of Council Services (26.00 FTE, $2,828,550), City Clerk (42.00 FTE, $4,825,286), City Auditor (13.00 FTE, $1,867,966), and provisional accounts including Retirement System Contribution—Employers Share ($2,541,963) and FICA Tax—Employers Share ($926,999). Additional special fund allocations include $12,000 each for Solid Waste and Housing Development, $50,000 for Bus Transportation, and $60,000 for Sewer.

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budget fiscal year appropriations city council funding

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Budget Review 2023-24 City of Portland BUDGET HIGHLIGHTS •

Budget

The City of Portland adopted a $7.1 billion budget for FY 2023-24, representing a 1% decrease from the previous year, with the expenditure-only portion increasing 2% to $4.2 billion due to growth in personnel services and capital projects, particularly in the Water and Sewer funds. The budget prioritizes public safety (45 new FTE including 43 police officers), charter implementation ($2.5 million), and economic recovery and livability ($59.1 million combined for trash removal, small business support, and homeless services). The city characterized FY 2023-24 as a "pinch year" for the General Fund, with expiration of one-time pandemic relief funds and American Rescue Plan dollars creating budgetary pressure, while utility rate increases are held to 4.9% for water/sewer and parking fees increase 20 cents.

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budget public safety water infrastructure homelessness services economic recovery

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CHARTER TOWNSHIP OF DELTA Public Meeting Room A ...

Budget

The Charter Township of Delta Board held a regular meeting on October 21, 2024, at 6:00 p.m. to adopt the fiscal year 2025 budget. Acting Supervisor Mary R. Clark presided, with four of five trustees present. The board adopted the FY 2025 budget appropriating $23,862,900 for the general fund, $6,017,000 for the public safety fund, $9,956,440 for the sewer enterprise fund, and $7,030,000 for the water enterprise fund, among other fund appropriations totaling approximately $49.1 million. The motion passed 5–0 with Trustee Karen J. Mojica absent. No public comments were made during the public hearing on the budget.

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2026 Proposed Budget | Borough of State College

State College, PA

Budget

The Borough of State College's 2026 Proposed Budget is a comprehensive 406-page document outlining the municipality's financial plan across multiple departments and funds, including General Fund, Capital Fund, Asset Replacement Fund, and Debt services. The budget covers diverse areas such as police, public works, parking, planning, public health, and regional programs, with detailed capital improvement projects including parking garage repairs, street reconstruction, sanitary sewer work, and park improvements. The document includes financial policies, demographic information, organizational structure, departmental budgets with receipt details, and a fee resolution appendix covering various municipal services and licenses.

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budget capital improvements public works police municipal services

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Borough of State College 2026-2030 Capital Improvements Plan Proposed Version

State College, PA

Budget

The Borough of State College has proposed a 2026-2030 Capital Improvements Plan recommending 34 capital projects totaling $59.9 million over five years, with $38.4 million allocated for 2026. The plan requires General Fund contributions ranging from $3 million to $4.5 million annually across the five-year period and includes infrastructure maintenance and improvements, new equipment purchases, facility rehabilitation, and projects addressing regulatory mandates. The plan encompasses multiple service areas including information technology, parking, public works facilities, fleet services, sanitary sewer systems, streets, and parks.

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capital improvements infrastructure budget public works sewer systems

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LEON COUNTY, FLORIDA FISCAL YEAR 2024/2025 BUDGET IN BRIEF PEOPLE FOCUSED.

Tallahassee, FL

Budget

Leon County, Florida adopted a fiscal year 2024/2025 budget of $377,886,993, representing an 8.1% increase from the prior year, while maintaining a constant property tax millage rate for the thirteenth consecutive year. The budget encompasses the county's 702 square miles and population of approximately 301,724 people, with 99,891 in unincorporated areas and 201,833 in city limits. The County Administrator and Board of County Commissioners, led by Chair Carolyn D. Cummings, structured the budget around the FY 2022–2026 Strategic Plan priorities, including septic-to-sewer conversion in the Primary Springs Protection Zone, sidewalk and trail construction, parks and community center enhancements, affordable housing support, and homelessness reduction. The budget reflects the county's commitment to maintaining low per-capita spending and employee counts relative to comparable counties.

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budget property tax infrastructure affordable housing homelessness

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Penn Township Financial Statements and Supplementary Information

Budget

Penn Township's financial statements for the year ended December 31, 2017 include an independent auditor's report and comprehensive financial documentation using the modified cash basis of accounting. The statements encompass governmental activities, business-type activities, and fiduciary funds, along with budgetary comparisons and supplementary information for various funds including the General Fund, Water and Sewer Fund, State Liquid Fuels Fund, Storm Water Management Fund, and Capital Improvements Fund. The audited financial statements present the Township's net position, activities, fund balances, and changes in fund net positions across all operational and proprietary funds for the fiscal year.

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financial statements budget water infrastructure fund management municipal accounting

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