By Aberdeen Insider - March 27, 2025 in BROWN COUNTY COMMISSION
| ANNUAL REPORT FOR BROWN COUNTY |
| AS OF AND FOR THE YEAR ENDED December 31, 2024 |
| GOVERNMENTAL FUNDS–MODIFIED CASH BASIS | |||||
| Other | |||||
| Road and Bridge | 401 – BOND | Governmental | Total | ||
| General Fund | Fund | Fund | Funds | Governmental Funds | |
| Beginning Balance | 21,040,799.10 | 85,596.41 | 3,108.59 | 1,088,449.93 | 22,217,954.03 |
| Revenues and Other Sources (minor level): | |||||
| Taxes: | |||||
| Current Property Taxes | 17,031,852.06 | 0.00 | 959,018.34 | 0.00 | 17,990,870.40 |
| Delinquent Property Taxes | 107,796.38 | 0.00 | 0.00 | 0.00 | 107,796.38 |
| Penalties and Interest | 35,352.23 | 0.00 | 0.00 | 0.00 | 35,352.23 |
| Mobile Home Tax | 864.39 | 0.00 | 0.00 | 0.00 | 864.39 |
| Wheel Tax | 0.00 | 825,055.48 | 0.00 | 0.00 | 825,055.48 |
| Tax Deed Revenue | 6,996.01 | 0.00 | 0.00 | 0.00 | 6,996.01 |
| Licenses and Permits | 147,135.24 | 2,670.00 | 0.00 | 7,320.00 | 157,125.24 |
| Intergovernmental Revenue: | |||||
| Federal Grants | 519,334.12 | 33,002.75 | 0.00 | 99,432.36 | 651,769.23 |
| Federal Shared Revenue | 16,926.60 | 0.00 | 0.00 | 0.00 | 16,926.60 |
| Federal Payments in Lieu of Taxes | 268.00 | 0.00 | 0.00 | 0.00 | 268.00 |
| State Grants | 27,700.00 | 1,966,926.06 | 0.00 | 84,060.13 | 2,078,686.19 |
| State Shared Revenue | 599,705.65 | 4,071,263.93 | 0.00 | 698,509.36 | 5,369,478.94 |
| Other Payments in Lieu of Taxes | 6,430.33 | 0.00 | 0.00 | 0.00 | 6,430.33 |
| Other Intergovernmental Revenue | 0.00 | 0.00 | 0.00 | 453,000.00 | 453,000.00 |
| Charges for Goods and Services: | |||||
| General Government | 853,488.16 | 0.00 | 0.00 | 20,227.49 | 873,715.65 |
| Public Safety | 671,555.44 | 0.00 | 0.00 | 85,466.50 | 757,021.94 |
| Public Works | 0.00 | 914,231.98 | 0.00 | 0.00 | 914,231.98 |
| Health and Welfare | 71,030.31 | 0.00 | 0.00 | 0.00 | 71,030.31 |
| Culture and Recreation | 1,718,614.75 | 0.00 | 0.00 | 0.00 | 1,718,614.75 |
| Conservation of Natural Resources | 49,497.57 | 0.00 | 0.00 | 0.00 | 49,497.57 |
| Other Charges | 11,374.09 | 0.00 | 0.00 | 0.00 | 11,374.09 |
| Fines and Forfeits: | |||||
| Fines | 1,110.12 | 0.00 | 0.00 | 0.00 | 1,110.12 |
| Costs | 43,841.01 | 0.00 | 0.00 | 0.00 | 43,841.01 |
| Miscellaneous Revenue and Other Sources: | |||||
| Investment Earnings | 434,841.44 | 48,421.01 | 1,718.89 | 17,232.15 | 502,213.49 |
| Rent | 173,675.12 | 251.88 | 0.00 | 0.00 | 173,927.00 |
| Contributions and Donations | 10,653.00 | 0.00 | 0.00 | 0.00 | 10,653.00 |
| Other Miscellaneous Revenue | 36,367.12 | 6,521.08 | 0.00 | 1,779.97 | 44,668.17 |
| Insurance Proceeds | 9,700.77 | 5,122.24 | 0.00 | 0.00 | 14,823.01 |
| Sale of County Property | 823.40 | 54,910.35 | 0.00 | 0.00 | 55,733.75 |
| Total Revenue and Other Sources | 22,586,933.31 | 7,928,376.76 | 960,737.23 | 1,467,027.96 | 32,943,075.26 |
| Expenditures and Other Uses (subfunction level): | |||||
| Legislative | 253,531.86 | 0.00 | 0.00 | 0.00 | 253,531.86 |
| Elections | 199,190.33 | 0.00 | 0.00 | 0.00 | 199,190.33 |
| Judicial System | 61,249.09 | 0.00 | 0.00 | 0.00 | 61,249.09 |
| Financial Administration | 971,995.77 | 0.00 | 0.00 | 0.00 | 971,995.77 |
| Legal Services | 2,208,187.60 | 0.00 | 0.00 | 20,282.31 | 2,228,469.91 |
| Other General Government | 3,428,012.59 | 0.00 | 0.00 | 21,117.66 | 3,449,130.25 |
| Law Enforcement | 7,027,251.76 | 0.00 | 0.00 | 151,678.94 | 7,178,930.70 |
| Protective and Emergency Services | 17,000.00 | 0.00 | 0.00 | 1,649,956.76 | 1,666,956.76 |
| Highways and Bridges | 0.00 | 11,616,398.69 | 0.00 | 0.00 | 11,616,398.69 |
| Economic Assistance | 105,571.50 | 0.00 | 0.00 | 0.00 | 105,571.50 |
| Health Assistance | 21,293.00 | 0.00 | 0.00 | 0.00 | 21,293.00 |
| Social Services | 0.00 | 0.00 | 0.00 | 11,193.17 | 11,193.17 |
| Mental Health Services | 199,837.32 | 0.00 | 0.00 | 0.00 | 199,837.32 |
| Culture | 476,407.24 | 0.00 | 0.00 | 0.00 | 476,407.24 |
| Recreation | 2,348,401.44 | 0.00 | 0.00 | 0.00 | 2,348,401.44 |
| Soil Conservation | 310,214.86 | 0.00 | 0.00 | 0.00 | 310,214.86 |
| Urban Development | 685,063.04 | 0.00 | 0.00 | 0.00 | 685,063.04 |
| Debt Service | 0.00 | 0.00 | 903,956.85 | 0.00 | 903,956.85 |
| Total Expenditures and Other Uses | 18,313,207.40 | 11,616,398.69 | 903,956.85 | 1,854,228.84 | 32,687,791.78 |
| Transfers In (Out) | (4,935,478.85) | 4,251,293.65 | 0.00 | 684,185.20 | 0.00 |
| Special Items (specify) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Extraordinary Items (specify) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Increase/Decrease in Fund Balance | (661,752.94) | 563,271.72 | 56,780.38 | 296,984.32 | 255,283.48 |
| Ending Fund Balance: | |||||
| Restricted | 509,575.53 | 231,883.27 | 59,888.97 | 1,316,572.27 | 2,117,920.04 |
| Assigned | 14,582,510.00 | 416,984.86 | 0.00 | 68,861.98 | 15,068,356.84 |
| Unassigned | 5,287,309.27 | 0.00 | 0.00 | 0.00 | 5,287,309.27 |
| Total Ending Fund Balance | 20,379,394.80 | 648,868.13 | 59,888.97 | 1,385,434.25 | 22,473,586.15 |
|
Governmental Long-term Debt
| Transfers In (Out) | 0.00 |
| Ending Balance: | |
| Restricted For: | |
| Landfill Closure and Post Closure Costs | 1,894,495.06 |
| Unrestricted | 4,988,815.96 |
| Enterprise Long-term Debt | 1,894,495.06 |
| The preceding financial data does not include fiduciary funds or component units. Information pertaining to those activites may be |
| obtained by contacting the County Auditor at (605) 626-7110. |
Published once on March 27, 2025, at the total approximate cost of $184.80 and may be viewed free of charge at www.sdpublicnotices.com and www.aberdeeninsider.com