87 of 214
Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:
Charges for Services $ - $ 1,600 $ 1,600
Total Revenues 1,600 1,600
Expenditures:
Current:
Parks and Recreation 5,000 5,000
Total Expenditures 5,000 5,000
Net Change in Fund Balance (5,000) 1,600 6,600
Fund Balance - July 1, 2024 (201,595) (201,595)
Fund Balance - June 30, 2025 $ (206,595) $ (199,995) $ 6,600
CITY OF HUGHSON
PARKS DEVELOPMENT IMPACT FEES CAPITAL PROJECTS FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES
IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2025
88 of 214
90 NONMAJOR PROPRIETARY FUNDS
PROPRIETARY FUNDS
______________________________
Proprietary funds are used to account for operations that are financed and operated in a manner similar to private business enterprises - for these funds, it is the intent of the City Council that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. ______________________________
Community Center Operations - This fund is used to account for revenues and expenses associated with the maintenance and operations of the City’s Community Centers.
USF Community Center - This fund is used to account for funds designated for maintenance and operations of the City’s Community Centers.
Community USF Total
Center Community Nonmajor
Operations Center
Fund Fund
Assets
Current Assets:
Cash and Investments $ 20,356 $ - $ 20,356
Total Current Assets 20,356 20,356
Noncurrent Assets:
Capital Assets:
Land 105,073 105,073
Buildings 725,283 725,283
Less:
Accumulated Depreciation (640,666) (640,666)
Total Noncurrent Assets 189,690 189,690
Total Assets 210,046 210,046
Liabilities
Current Liabilities:
Accounts Payable 3,263 265 3,528
Due to Other Funds 28,200 28,200
Deposits Payable 3,548 3,548
Total Current Liabilities 6,811 28,465 35,276
Total Liabilities 6,811 28,465 35,276
Net Position
Net Investment in Capital Assets 189,690 189,690
Unrestricted 13,545 (28,465) (14,920)
Total Net Position $ 203,235 $ (28,465) $ 174,770
Enterprise Funds
Enterprise
Funds
91 CITY OF HUGHSON
NONMAJOR PROPRIETARY FUNDS
COMBINING STATEMENT OF NET POSITION
June 30, 2025
Community USF Total
Center Community Nonmajor
Operations Center
Fund Fund
Operating Revenues
Charges for Services $ 16,892 $ 1,305 $ 18,197
Total Operating Revenues 16,892 1,305 18,197
Operating Expenses
Materials and Supplies 20,207 3,735 23,942
Maintenance 669 869 1,538
Depreciation 24,176 24,176
Total Operating Expenses 45,052 4,604 49,656
Operating Income (Loss) (28,160) (3,299) (31,459)
Income (Loss) Before Transfers (28,160) (3,299) (31,459) Transfers
Transfers In 8,025 8,025
Transfers Out (8,153) (8,153)
Changes in Net Position (20,135) (11,452) (31,587)
Net Position - Beginning of Fiscal Year 223,370 (17,013) 206,357 Net Position - End of Fiscal Year $ 203,235 $ (28,465) $ 174,770 Funds
92 NONMAJOR PROPRIETARY FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION FOR THE FISCAL YEAR ENDED JUNE 30, 2025
Enterprise Funds
Enterprise
CITY OF HUGHSON
Community USF Total
Center Community Nonmajor
Operations Center
Fund Fund
CASH FLOWS FROM OPERATING ACTIVITIES:
Cash Received from Users $ 16,944 $ 2,269 $ 19,213
Cash Payments to Suppliers and Contractors (21,005) (4,452) (25,457) Net Cash Provided (Used) By Operating Activities (4,061) (2,183) (6,244)
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Transfers in (out) 8,025 (8,153) (128)
Interfund Borrowing 10,336 10,336
Net Cash Provided (Used) By Noncapital Financing Activities 8,025 2,183 10,208
NET INCREASE (DECREASE) IN CASH AND CASH
EQUIVALENTS 3,964 3,964
CASH AND CASH EQUIVALENTS, BEGINNING OF FISCAL YEAR 16,392 16,392 CASH AND CASH EQUIVALENTS, END OF FISCAL YEAR $ 20,356 $ - $ 20,356 Reconciliation to Statement of Net Position:
Cash and Cash Equivalents $ 20,356 $ - $ 20,356
CASH FLOWS FROM OPERATING ACTIVITIES:
Operating Income (Loss) $ (28,160) $ (3,299) $ (31,459) Adjustment to Reconcile Operating Income
(Loss) to Net Cash Provided (Used) by Operating
Activities:
Depreciation Expense 24,176 24,176
Changes in Assets and Liabilities:
(Increase) Decrease in Accounts Receivable 964 964
Increase (Decrease) in Accounts Payable (129) 152 23
Increase (Decrease) in Deposits Payable 52 52
Total Adjustments 24,099 1,116 25,215
Net Cash Provided (Used) By Operating Activities $ (4,061) $ (2,183) $ (6,244) FOR THE FISCAL YEAR ENDED JUNE 30, 2025
Enterprise Funds
Enterprise
Funds
93 CITY OF HUGHSON
NONMAJOR PROPRIETARY FUNDS
COMBINING STATEMENT OF CASH FLOWS