By Aberdeen Insider - March 5, 2026 in ANNUAL REPORT FOR BROWN COUNTY
AS OF AND FOR THE YEAR ENDED December 31, 2025
GOVERNMENTAL FUNDS–MODIFIED CASH BASIS
|
General Fund |
Road and Bridge
Fund |
Debt Service Fund
Fund |
Governmental
Funds |
Total
Governmental Funds |
|
| Beginning Balance | 20,379,394.80 | 648,868.13 | 59,888.97 | 1,385,434.25 | 22,473,586.15 |
| Revenues and Other Sources (minor level): | |||||
| Taxes: | |||||
| Current Property Taxes | 17,778,816.56 | 1,821,518.61 | 940,316.87 | 0.00 | 20,540,652.04 |
| Delinquent Property Taxes | 168,231.87 | 0.00 | 0.00 | 0.00 | 168,231.87 |
| Penalties and Interest | 42,812.95 | 2,441.12 | 3,999.83 | 0.00 | 49,253.90 |
| Telephone Tax (Outside) | 3,159.02 | 0.00 | 0.00 | 0.00 | 3,159.02 |
| Mobile Home Tax | 530.94 | 14.10 | 0.00 | 0.00 | 545.04 |
| Wheel Tax | 0.00 | 836,209.44 | 0.00 | 0.00 | 836,209.44 |
| Licenses and Permits | 297,026.04 | 3,216.00 | 0.00 | 6,990.00 | 307,232.04 |
| Intergovernmental Revenue: | |||||
| Federal Grants | 103,049.19 | 0.00 | 0.00 | 22,578.01 | 125,627.20 |
| Federal Shared Revenue | 15,127.70 | 1,744.83 | 0.00 | 0.00 | 16,872.53 |
| State Grants | 117,063.78 | 593,984.34 | 0.00 | 65,683.87 | 776,731.99 |
| State Shared Revenue | 491,089.58 | 4,133,936.91 | 0.00 | 721,098.92 | 5,346,125.41 |
| Other Intergovernmental Revenue | 19,941.17 | 0.00 | 0.00 | 500,000.00 | 519,941.17 |
| Charges for Goods and Services: | |||||
| General Government | 810,061.31 | 0.00 | 0.00 | 20,796.02 | 830,857.33 |
| Public Safety | 634,283.09 | 0.00 | 0.00 | 95,081.81 | 729,364.90 |
| Health and Welfare | 47,974.54 | 0.00 | 0.00 | 0.00 | 47,974.54 |
| Culture and Recreation | 1,815,819.42 | 0.00 | 0.00 | 0.00 | 1,815,819.42 |
| Urban and Economic Development | 8,708.90 | 0.00 | 0.00 | 0.00 | 8,708.90 |
| Conservation of Natural Resources | 64,882.65 | 0.00 | 0.00 | 0.00 | 64,882.65 |
| Other Charges | 13,927.87 | 0.00 | 0.00 | 0.00 | 13,927.87 |
| Fines and Forfeits: | |||||
| Fines | 211.60 | 0.00 | 0.00 | 0.00 | 211.60 |
| Costs | 38,259.82 | 0.00 | 0.00 | 0.00 | 38,259.82 |
| Forfeits | 4,500.00 | 0.00 | 0.00 | 0.00 | 4,500.00 |
| Miscellaneous Revenue and Other Sources: | |||||
| Investment Earnings | 471,873.97 | 54,101.56 | 2,845.52 | 30,763.99 | 559,585.04 |
| Rent | 171,905.42 | 0.00 | 0.00 | 0.00 | 171,905.42 |
| Contributions and Donations | 78,085.00 | 0.00 | 0.00 | 0.00 | 78,085.00 |
| Refund of Prior Year’s Expenditures | 2,642.77 | 0.00 | 0.00 | 0.00 | 2,642.77 |
| Other Miscellaneous Revenue | 190,651.11 | 1,968.68 | 0.00 | 10,603.39 | 203,223.18 |
| Insurance Proceeds | 15,925.49 | 42,812.97 | 0.00 | 0.00 | 58,738.46 |
| Sale of County Property | 0.00 | 24,560.60 | 0.00 | 0.00 | 24,560.60 |
| Total Revenue and Other Sources | 23,406,561.76 | 7,516,509.16 | 947,162.22 | 1,473,596.01 | 33,343,829.15 |
| Expenditures and Other Uses (subfunction level): | |||||
| Legislative | 272,025.40 | 0.00 | 0.00 | 0.00 | 272,025.40 |
| Elections | 104,074.88 | 0.00 | 0.00 | 0.00 | 104,074.88 |
| Judicial System | 66,367.97 | 0.00 | 0.00 | 0.00 | 66,367.97 |
| Financial Administration | 1,073,042.97 | 0.00 | 0.00 | 0.00 | 1,073,042.97 |
| Legal Services | 2,253,574.73 | 0.00 | 0.00 | 21,981.82 | 2,275,556.55 |
| Other General Government | 3,634,507.13 | 0.00 | 0.00 | 36,084.68 | 3,670,591.81 |
| Law Enforcement | 7,172,309.66 | 0.00 | 0.00 | 154,551.93 | 7,326,861.59 |
| Protective and Emergency Services | 17,013.15 | 0.00 | 0.00 | 1,804,302.14 | 1,821,315.29 |
| Highways and Bridges | 0.00 | 12,055,165.75 | 0.00 | 0.00 | 12,055,165.75 |
| Economic Assistance | 66,614.25 | 0.00 | 0.00 | 0.00 | 66,614.25 |
| Health Assistance | 21,293.00 | 0.00 | 0.00 | 0.00 | 21,293.00 |
| Social Services | 0.00 | 0.00 | 0.00 | 10,727.07 | 10,727.07 |
| Mental Health Services | 188,457.05 | 0.00 | 0.00 | 0.00 | 188,457.05 |
| Culture | 523,254.51 | 0.00 | 0.00 | 0.00 | 523,254.51 |
| Recreation | 2,259,520.34 | 0.00 | 0.00 | 0.00 | 2,259,520.34 |
| Soil Conservation | 316,949.12 | 0.00 | 0.00 | 0.00 | 316,949.12 |
| Urban Development | 354,114.91 | 0.00 | 0.00 | 0.00 | 354,114.91 |
| Debt Service | 0.00 | 0.00 | 904,894.27 | 0.00 | 904,894.27 |
| Total Expenditures and Other Uses | 18,323,119.07 | 12,055,165.75 | 904,894.27 | 2,027,647.64 | 33,310,826.73 |
| Transfers In (Out) | (7,486,423.61) | 6,507,098.42 | 0.00 | 585,296.25 | (394,028.94) |
| Increase/Decrease in Fund Balance | (2,402,980.92) | 1,968,441.83 | 42,267.95 | 31,244.62 | (361,026.52) |
| Ending Fund Balance: | |||||
| Restricted | 188,042.47 | 231,883.27 | 102,156.92 | 1,355,436.24 | 1,877,518.90 |
| Assigned | 17,632,163.19 | 2,385,426.69 | 0.00 | 61,242.63 | 20,078,832.51 |
| Unassigned | 156,208.22 | 0.00 | 0.00 | 0.00 | 156,208.22 |
| Total Ending Fund Balance | 17,976,413.88 | 2,617,309.96 | 102,156.92 | 1,416,678.87 | 22,112,559.63 |
|
Governmental Long-term Debt
504 – SW / Landfill
Fund
Beginning Balance 6,883,311.02
Revenues 4,003,554.18
Expenses 3,270,142.66
Ending Balance:
Restricted For:
Landfill Closure and Post Closure Costs 1,894,495.06
Unrestricted 5,722,227.48
|
Enterprise Long-term Debt
The preceding financial data does not include fiduciary funds or component units. Information pertaining to those activities may be obtained by contacting the County Auditor at (605) 626-7110.
Published once on March 5, 2026, at the total approximate cost of $99.42 and may be viewed free of charge at www.sdpublicnotices.com and www.aberdeeninsider.com