Overview
Chilton County closed FY2025 with total net position of $78,895,365.70, up $11,685,080.88 from $67,210,284.82 at the start of the year. Governmental funds took in $36,953,282.03 and spent $44,049,105.13 — a $7,095,823.10 operating gap that, with $201,962.48 from the sale of capital assets, produced a net fund-balance decrease of $6,893,860.62, from $56,800,336.23 to $49,906,475.61. The gap is largely capital outlay of $18,838,499.27, which the government-wide statements spread over asset lives as depreciation rather than expensing at once — which is why net position rose while fund balances fell. The Commission is a seven-member body elected by the citizens of Chilton County, providing general administration, public safety, road and bridge construction and maintenance, sanitation, health and welfare, and educational services.
Source: Chilton County Commission audit FY2025, report 26-509, Summary and Exhibits 1–5.
At a glance
Source: Chilton County Commission audit FY2025, report 26-509, Exhibits 1, 3 and 5.
Financial position
Assets of $124,154,238.87 plus deferred outflows of $2,527,962.23, less liabilities of $34,335,469.95 and deferred inflows of $13,451,365.45, equal total net position of $78,895,365.70. Cash and cash equivalents were $19,273,266.64, cash with fiscal agent $15,943,495.80, and investments $18,029,304.21; capital assets (nondepreciable $31,539,234.07 plus depreciable net $28,083,484.62) were $59,622,718.69.
| Net investment in capital assets | $43,924,615.03 |
| Restricted — highways and roads | $3,959,132.38 |
| Restricted — debt service | $1,019,142.36 |
| Restricted — other purposes | $12,913,692.71 |
| Unrestricted | $17,078,783.22 |
| Total net position | $78,895,365.70 |
Government-wide: total expenses $25,380,569.81, net program expense −$12,257,949.25, total general revenues $23,943,030.13, change in net position $11,685,080.88. General revenues re-add exactly: property taxes for general purposes $8,440,664.58 + property taxes for specific purposes $3,335,294.54 + general sales tax $6,456,662.44 + miscellaneous taxes $2,773,456.08 + investment earnings $1,930,977.81 + donation of assets $68,735.00 + gain on sale of assets $43,633.66 + miscellaneous $893,606.02 = $23,943,030.13.
Source: Chilton County Commission audit FY2025, report 26-509, Exhibits 1 and 2.
Revenues and expenditures
Each fund row below re-adds to the printed total, and the fund-balance walk re-adds: beginning $56,800,336.23 − $6,893,860.62 = ending $49,906,475.61. The General Fund fell $5,546,731.49 (from $40,365,826.10 to $34,819,094.61); the Gasoline Tax Fund fell $559,407.03 (from $4,518,539.41 to $3,959,132.38).
| Fund | Revenues | Expenditures | Ending fund balance |
|---|---|---|---|
| General Fund | $23,293,603.85 | $25,126,421.31 | $34,819,094.61 |
| Trade School and Industrial Development | $1,249,408.09 | $312,343.68 | $4,110,193.07 |
| Gasoline Tax | $4,172,496.95 | $6,187,261.46 | $3,959,132.38 |
| Other governmental funds | $8,237,773.14 | $12,423,078.68 | $7,018,055.55 |
| Total | $36,953,282.03 | $44,049,105.13 | $49,906,475.61 |
Disclosure — why fund balances fell while net position rose: capital outlay of $18,838,499.27 is an expenditure in the fund statements but is capitalized government-wide, where only $2,293,391.32 of depreciation was charged in FY2025. Disclosure — scope: the audit covers the Commission’s governmental activities and funds only; fiduciary activities are reported separately (Exhibits 7–8) and are not in the totals above. Disclosure — rounding: the printed net program expense and general revenues differ from the change in net position by $0.01 in the extracted text ($−12,257,949.25 + $23,943,030.13 = $11,685,080.88 as printed); the page uses the printed change figure.
Source: Chilton County Commission audit FY2025, report 26-509, Exhibits 5 and 6.
Debt and long-term liabilities
Total long-term liabilities in the Statement of Net Position are $29,802,384.92: portion due within one year $1,067,518.81 plus portion due after one year $28,734,866.11. The reconciliation lists, as components of those liabilities, warrants payable $19,454,410.83 ($659,410.83 within one year + $18,795,000.00 after), notes from direct borrowing $1,554,478.50 ($376,143.42 + $1,178,335.08), compensated absences $319,645.59 ($31,964.56 + $287,681.03), net pension liability $5,116,363.00, and OPEB liability $3,357,487.00, plus accrued interest payable $6,833.91.
Disclosure — do not re-add the components to the total: the reconciliation’s within-one-year subtotal as extracted ($1,074,352.72) differs from both the Statement of Net Position figure ($1,067,518.81) and the sum of the listed within-one-year components ($1,094,352.72); the page therefore reports the Statement of Net Position total and the components as printed, without forcing them to a single sum. Debt service paid in FY2025 was principal retirement $2,024,456.55 plus interest and fiscal charges $747,875.65.
Source: Chilton County Commission audit FY2025, report 26-509, Exhibits 1 and 4.
Sources & notes
- Source used: Chilton County Commission, Chilton County, Alabama, audit for October 1, 2024 through September 30, 2025, report 26-509 (Department of Examiners of Public Accounts; auditor’s report dated August 31, 2026; filed October 2, 2026; unmodified opinion) Read the source document.
- Sum checks: assets $124,154,238.87 + deferred outflows $2,527,962.23 − liabilities $34,335,469.95 − deferred inflows $13,451,365.45 = $78,895,365.70; net-position components sum to $78,895,365.70; fund revenues, expenditures and ending balances re-add to the printed totals; fund walk $56,800,336.23 − $6,893,860.62 = $49,906,475.61.
- Identity: this is the Chilton County Commission, Chilton County, Alabama; the auditor’s report is addressed to Clanton, Alabama.
- Jurisdiction palette: no verified palette was established for this jurisdiction, so this page uses the neutral Hometown Numbers dark-glass theme rather than a jurisdiction color.
- Hero photo: none — no freely-licensed photo of Clanton/Chilton County with a verified photographer and license was confirmed in this pass, so the page ships photo-less rather than with a substitute image.
- Dated basis: FY2025 audited actuals only; no adopted FY2026/FY2027 budget figures appear on this page.