CITY OF NAPOLEON
Fund Balance for the Year Ended Dec. 31, 2025
 Beginning   Transfers Ending
 Balance Revenues Expenses In (Out) Balance
100 General 348,954.88 438,246.42 258,298.54  528,902.76
201 Highway Distribution (13,361.97) 79,146.70 90,815.38  (25,030.65)
202 CARES Act 33,065.11    33,065.11
203 City Share Specials 85,142.87 4,400.25   89,543.12
204 Special Assessment Def. 151,014.39 6,925.91   157,940.30 
206 Emergency (9,477.97) 5,899.20 2,187.50  (5,766.27)
211 Insurance - 1,857.00 1,719.40  137.60
212 Job Development 2,500.00    2,500.00
220 Interest Income 87,287.31 12,606.97   99,894.28
222 Sales Tax- Ec. Development 285,934.12 74,627.49 66,396.35  294,165.26
223 Sales Tax  213,049.84 74,627.49 55,000.00  232,677.33
226 Airport 1,255.78 9,437.93 8,948.88  1,744.83
227 ARPA 89,407.41    89,407.41
228 Lodging Tax - 2,181.96   2,181.96 
229 Mosquito Control 64,222.37 19,050.94 19,790.09  63,483.22
 Tot Special Revenue 990,039.26 290,761.84 244,857.60 - 1,035,943.50
300 Water & Sewer 2008-1 (54,442.23) 70,640.22 82,550.00  (66,352.01)
225 Sales Tax-2006-1 379,886.55 149,254.84 72,653.00  456,488.39
302 Storm Sewer 2014-1 252,010.25 35,487.12 100,109.00  187,388.37
 Total Debt Service 577,454.57 255,382.18 255,312.00 - 577,524.75 
400 Capital Projects 416,258.27  74,831.00  341,427.27
401 Municipal Infrastuc. 114,609.49 142,138.78 193,413.75  63,334.52
405 TIF District (39,070.30) 21,492.88 22,757.63  (40,335.05)
405 4th Street  1,455,037.79 1,458,814.67  (3,776.88)
610 USDA Reserve 45,305.00    45,305.00
620 USDA Reserve 48,100.00    48,100.00
508 Water System 11,215.33 46,862.61   58,077.94 
508 Sewer 15,407.25    15,407.25
200 2003 Street (39,493.03) 1,087.09 15,183.81  (53,589.75)
221 Walking Path 112,208.84 883,209.10 992,332.95  3,084.99
505 2021-1 Sewer 10,988.95 44,990.27   55,979.22
 Total Capital Project 695,529.90 2,594,818.52 2,757,333.81 - 533,014.51
 Total Fund Balance 2,611,978.51 3,579,208.96 3,515,801.95 - 2,675,385.52
601 Water 470,664.17 240,021.27 129,659.31  581,026.13
602 Sewer 303,860,86 121,768.98 58,907.16  366,722.68 
603 Garbage 73,572.87 149,981.89 124,758.25  98,796.51
604 Recycling 809.48 11,290.84 11,374.35  725.97
605 Lagoon 69,079.83 12,661.46 (53,658.26)  135,399.55
 Total Enterprise 917,987.21 535,724.44 271,040.81 - 1,182,670.84
 3,529,965.72 4,114,933.40 3,786,842.76 - 3,858,056.36 
Prepared by Harold Rotunda, CPA
Submitted by Colleen Fettig, City Auditor