Page 348 - FY 2025 Adopted Operating Budget and Business Plan

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FUND BALANCES
The table below shows the FY 2025 budgeted ending balances for the funds listed, as well as the difference from the previous
year. Any fund with a change in balance greater than 10% includes an explanation for the change.

Fund FY 2024 FY 2025 Variance % Change
General Fund

Given the FY 2025 expenditure budget of over $335
million in the General Fund, it's difficult to identify any
one factor that led to the slightly smaller ending balance $64,701 $38,374 -$26,327 -40.7%
in FY 2025 compared to FY 2024. Additionally, General
Fund ending balance is swept at year-end annually and
used in subsequent years for one-time expenditures.
Water Utilities Fund
At year-end any remaining fund balance is transferred to
$53,594 $10,506 -$43,088 -80.4%
Water's cash funded capital account; the beginning
balance starts over at $0 each year.
Aviation Fund
The Aviation Fund was created mid-year in FY 2024. The
company that previously supplied and sold fuel at the
Arlington Municipal Airport pulled its operations and the
City assumed this role instead of continuing to outsource
this function. With the significant increase in revenue $39,105 $899,093 $859,988 2199.2%
generated from fuel sales, the Airport became fully self-
supporting and a separate fund was created to account
for its operations. The increase in ending balance in FY
2025 is primarly due to anticipated increases in revenue
from fuel sales and hangar rental at the airport.
Convention and Event Services Fund
FY 2025 Budgeted revenues in the fund were nearly $800k
higher than in FY 2024. With FY 2024 expenditures
estimated to be about $2.7 million under the FY 2024
budget due to deferred facility improvements, and with $2,063 $302,247 $300,184 14550.8%
decreased transfers out of the fund, this gave room to
increase the FY 2025 budget for expenditures by about
$2.5 while shoring up the ending balance in the fund by
a little over $300k.
Park Performance Fund
The decrease in ending balance from FY 2024 to FY 2025
is the result of growth in expenditure requirements $267,710 $64,609 -$203,101 -75.9%
outpacing revenue growth, requiring the appropriation of
fund balance.
Street Maintenance Fund
This is a special revenue fund that is funded by quarter-
cent sales tax option. FY 2024 Sales tax collections were
estimated to be below budget and an increased transfer $418,987 $287,203 -$131,784 -31.5%
was needed to bolster the operating reserve for the
fund. This required a somewhat larger portion of fund
balance to be appropriated in FY 2025 to help meet the
expenditure requirements of the fund.
Storm Water Utility Fund
At year-end, most remaining fund balance is transferred $72,649 $36,383 -$36,266 -49.9%
into Storm Water Pay-Go Capital Project funding.
Debt Service Fund $3,231,537 $2,257,891 -$973,646 -30.1%

FY 2025 Adopted Budget and Business Plan 339 City of Arlington, Texas