Popular Annual Financial Report

FISCAL YEAR 2025 FINANCIAL RESULTS: GENERAL FUND SUMMARY

General Fund Expenditures The county’s largest spending category is education, representing 47% of spending, including transfers to other funds. Transfers to other funds are for the purpose of funding activities outside of the General Fund. Other expenditures reported in the general fund include public safety (12%), general government (6%), health and welfare (5%) and parks, recreation and culture (4%) Actual expenditures and transfers ($2.8 billion) were 2.6% less than the total amended budget amount of $2.9 billion.

Most of the expenditure savings were in operations and maintenance areas. The areas of operations included contractual services for $32.5 million less than budgeted due to delays and underspending in American Rescue Plan Act (ARPA) funding, transportation, information technology, family services, mental health and substance abuse contracts. Other charges of $10.1 million, and materials and supplies of $6.9 million contributed to expenditure savings. Total expenditures and transfers grew by 11.2%, or $285.2 million. Major areas of increase in expenditures over were education, public safety, and general government administration.

FY 2025 EXPENDITURES & OTHER FINANCING USES BY ACTIVITY

GENERAL FUND EXPENDITURES & OTHER FINANCING USES 2023-2025

2%

$2,650,000,000

1% 1%

3%

4%

$2,150,000,000

5%

$1,650,000,000

6%

47%

$1,150,000,000

$650,000,000

12%

$150,000,000

19%

2023

2024

2025

Education 47% Public Safety 12%

Transfers to Other Funds 19%

Education

Transfers to Other Funds

General Government Administration Health and Welfare

General Government Administration 6%

Health and Welfare 5%

Parks, Recreation and Culture 4%

Community Development

Public Works

Public Works 1%

Community Development 3% Judicial Administration 1%

Parks, Recreation and Culture

Public Safety

Capital Outlay, Leases & IT Subscriptions 2%

Judicial Administration

GENERAL FUND EXPENDITURES & OTHER FINANCING USES

FY 2024

FY 2025

Variance

Actual

Actual

Final Budget

General Fund Expenditures & Other Financing Uses General Government Administration Judicial Administration Public Safety Public Works Health and Welfare Parks, Recreation and Culture Community Development Capital Outlay, Leases & IT Subscriptions Education Transfers to Other Funds Total

$156,500,700 31,985,614 326,691,138 33,912,554 137,575,604 106,590,248 93,306,156 82,545,646 1,328,647,449 529,936,274 $2,827,691,383

$199,840,984 33,268,683 352,678,764 45,795,409 172,217,219 121,360,367 118,692,630 32,991 1,328,610,735 529,922,139 $2,902,419,921

$43,340,284 1,283,069 25,987,626 11,882,855 34,641,615 14,770,119 25,386,474 (82,512,655) (36,714) (14,135) $74,728,538

$131,206,912 28,428,384 292,838,299 30,406,303 125,369,338 93,194,855 83,458,305 62,455,978

1,235,777,857 459,392,415 $2,542,528,646

14

Powered by