Overview
Brewton closed FY2025 with total primary-government net position of $16,997,263 — $4,354,815 in governmental activities and $12,642,448 in business-type activities — down $459,452 on the governmental side and up $1,698,718 on the business side from the prior year. The governmental funds as a whole ended at $1,620,153, down just $55,999, but the General Fund itself ended at only $73,411: it took in $13,202,585, spent $15,580,458, and was kept positive only by $2,447,125 of net other financing sources, including $775,079 transferred in from the Water Works component unit and $3,102,838 of transfers in, against $1,752,472 transferred out. Governmental unrestricted net position is negative, at -$5,203,807, a structural fact the audit reports without qualification — it reflects long-term pension and debt obligations, not a cash shortfall in the year.
At a glance
Source: City of Brewton FY2025 ACFR, Statements of Net Position and Activities.
General Fund
General Fund revenues beat the amended budget by $3,059,485 ($13,202,585 actual against a $10,143,100 budget), driven by taxes $1,641,169 over budget, intergovernmental revenue $444,363 over, and fines and forfeitures $253,954 over. Expenditures came in $17,553,872 under the $33,134,330 budget — but that budget figure itself is presented in the audit with a $13,620,250 general-government budget line and a $9,000,000 capital-expenditure budget line, against actuals of $2,346,879 and $453,558 respectively, so the variance is a budgeting-presentation fact as printed, not evidence of $17.5M of savings in the year. The fund walk is exact: beginning balance $4,159 + net change $69,252 = ending balance $73,411, of which $38,877 is nonspendable and $34,534 unassigned.
| General Fund revenue | FY2025 actual |
|---|---|
| Taxes | $10,133,669 |
| Licenses and permits | $1,138,604 |
| Intergovernmental | $585,563 |
| Fines and forfeitures | $300,454 |
| Fees and charges | $185,847 |
| Revenue from city property | $44,669 |
| Interest | $102,647 |
| Donations | $224,840 |
| Other | $486,292 |
| Total General Fund revenues | $13,202,585 |
Governmental funds
Across all governmental funds, revenues of $13,308,763 against expenditures of $16,698,034 left a $3,389,271 deficiency, covered by $3,333,272 of net other financing sources (including $321,680 of debt issued and $775,079 transferred in from the component unit), for a net fund-balance decrease of $55,999: $1,676,152 beginning − $55,999 = $1,620,153 ending. The largest single expenditure is public safety at $5,128,360, followed by payments to the Brewton City Board of Education at $2,798,071 — the audit treats the school board payment as a governmental expenditure of the city, and this page reports it as printed rather than consolidating the school system into the city.
| Governmental expenditures | FY2025 actual |
|---|---|
| General government | $2,346,879 |
| Public safety | $5,128,360 |
| Public works | $2,110,661 |
| Payments to Brewton City Board of Education | $2,798,071 |
| Other departments | $2,138,577 |
| Capital expenditures | $453,558 |
| Debt service — principal | $990,425 |
| Debt service — interest | $731,503 |
| Total governmental expenditures | $16,698,034 |
Business-type & debt
Business-type activities are dominated by the natural gas fund: charges for services of $29,840,994 out of $32,008,928 in total business-type operating revenues, with operating income of $4,287,001 in gas against small operating losses in sewer (-$43,727), sanitation (-$51,568), the airport (-$168,182), and the Development Authority (-$170,011). After non-operating items and transfers, business-type net position rose $1,698,718 to $12,642,448. The discretely presented Water Works Board — net position $7,479,993 — is reported in a separate column and is NOT included in any primary-government total on this page.
Long-term obligations behind the governmental net position include general obligation debt of $16,775,825, notes payable of $975,772, a net pension liability of $4,581,489, and compensated absences of $767,453, as reconciled in the audit. Governmental activities also carry a $1,059,473 line of credit in current liabilities. The city's S&P rating is stated in the transmittal letter as "A+".
Sources & notes
- Source used: City of Brewton, Alabama, Annual Comprehensive Financial Report for the fiscal year ended September 30, 2025 (Avizo Group, Inc., auditors' report dated March 27, 2026), published on cityofbrewton.org and uploaded August 2026 Read the source document. The document's own header names the City of Brewton, Alabama throughout, and its overlapping-rate source cites the Escambia County Commission and Tax Collector, confirming Alabama jurisdiction.
- Sum checks: General Fund revenues re-add to $13,202,585; governmental expenditures re-add to $16,698,034; governmental fund walk $1,676,152 − $55,999 = $1,620,153; General Fund walk $4,159 + $69,252 = $73,411; net position $4,354,815 + $12,642,448 = $16,997,263.
- Dated basis: all figures are FY2025 audited actuals. The FY2026 budget (Resolution 25-1124-1, November 25, 2025) was not retrieved as a document, so no FY2026 figures are shown; it is cited only as corroboration that this government adopts budgets.
- Scope gaps: the Water Works Board ($7,479,993 net position) is a discretely presented component unit and is excluded from primary-government totals; the Brewton City Board of Education payment ($2,798,071) is a city expenditure as printed, not a consolidation of the school system.
- Identity: this is the City of Brewton, Alabama, seat of Escambia County. It is not Escambia County, Florida, and not the City of Evergreen or Andalusia, Alabama — the FY2026 resolution article that appears in searches for those cities is Brewton's, and it is not used as a figure basis here.
- Jurisdiction palette: no verified palette was on file for this jurisdiction — the official site's theme information could not be confirmed as a government-specific palette rather than a platform default — so this page uses the neutral Hometown Numbers dark-glass theme rather than a jurisdiction color.
- Photo: none. No freely-licensed photo with a confirmed license name could be verified for Brewton, Alabama in this pass, so this page ships without a hero photo rather than with a substitute image.