Columbiana, Alabama

Overview

Columbiana closed fiscal 2025 with total net position of $19,311,072, up $3,065,350 from $16,245,722 at October 1, 2024. Governmental activities added $364,784 and the sewer business-type activity added $2,700,566 — the sewer gain driven by $2,461,536 of capital grants. Total governmental fund balances stood at $5,217,631. The General Fund alone took in $8,001,300 against expenditures of $7,252,167, and after $525,787 of net other financing uses its fund balance rose $223,346 for the year. Governmental activities spent $8,259,611, with streets ($1,674,954) and police ($1,617,814) the largest functions.

Source: City of Columbiana, AL financial statements, year ended September 30, 2025 (EMMA), Statement of Activities, Statement of Net Position, and Budgetary Comparison Schedule – General Fund.

At a glance

Source: City of Columbiana FY2025 audited financial statements.

General Fund

General Fund walk: revenues $8,001,300 − expenditures $7,252,167 = $749,133 excess, less $525,787 of net other financing uses = net change +$223,346. Against the final budget, revenues beat budget by $240,260 ($8,001,300 vs $7,761,040) and expenditures came in $932,972 under budget ($7,252,167 vs $8,185,139). The audit explains the two largest variances: capital expenditures were far under budget because ARPA project spending did not occur in the year, while donations ran over budget because of donated fire equipment, and street spending ran over because grant road work moved faster than expected. The City is not legally required to adopt budgets for any fund other than the General Fund.

Revenue lines re-add exactly to $8,001,300. Note the Statement of Activities reports a different tax presentation: government-wide general revenues show sales taxes of $3,361,522 plus property and ad valorem taxes of $655,596 and other taxes of $316,163 — those are government-wide general revenues, not the General Fund's $4,259,456 tax revenue line, and the two are not added together here.

Source: City of Columbiana FY2025 audited financial statements, Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds and Budgetary Comparison Schedule – General Fund.

Government-wide & sewer

Government-wide walk: net position October 1, 2024 $16,245,722 + change $3,065,350 = September 30, 2025 $19,311,072, split as governmental activities $9,897,035 (up $364,784 from $9,532,251) and business-type activities $9,414,037 (up $2,700,566 from $6,713,471). Governmental activities: expenses $8,259,611 against program revenues of $3,955,278 (charges $1,821,313 + operating grants $1,766,718 + capital grants $367,247) for a net expense of $4,304,333, covered by $4,669,117 of general revenues. The table below shows the largest governmental functions; net = program revenues − expenses as reported on the Statement of Activities.

Disclosure — largest lines only: the functions above are the largest lines, not the full $8,259,611 of governmental expenses, so they are not totaled here. Sewer (the only business-type activity): charges for services $1,089,656 − operating expenses $855,217 = operating income $234,439; plus capital grants $2,461,536 and interest income $6,549, less interest expense $1,958, = change in net position $2,700,566. Note the Statement of Activities shows sewer expenses of $857,175 rather than $855,217 — the $1,958 difference is the interest expense, presented as nonoperating in the proprietary statement.

Source: City of Columbiana FY2025 audited financial statements, Statement of Activities and Statement of Revenues, Expenses, and Changes in Fund Net Position – Proprietary Funds.

Debt & notes

Walk: $13,298,902 + $319,105 + $101,061 = $13,719,068; $115,000 + $2,545,000 = $2,660,000 sewer; $13,719,068 + $2,660,000 = $16,379,068. Not in that total: net OPEB liability $1,453,798 (reported separately) and the pension position, which at year-end was a net pension asset of $109,112, not a liability — it is not subtracted from or added to the debt total. Shelby County's finances are separate; nothing on this page consolidates the county.

Source: City of Columbiana FY2025 audited financial statements, Reconciliation of the Balance Sheet – Governmental Funds, Statement of Net Position – Proprietary Funds, and Schedule of Changes in the Net OPEB Liability.

Sources & notes

• Source used: City of Columbiana, Alabama, financial statements with independent auditor's report, year ended September 30, 2025 (auditor's report dated September 25, 2026) Read the source document (EMMA).
• Sum checks: General Fund revenues re-add to $8,001,300; $8,001,300 − $7,252,167 = $749,133, less $525,787 = $223,346; government-wide $16,245,722 + $3,065,350 = $19,311,072; governmental −$4,304,333 + $4,669,117 = $364,784; sewer $234,439 + $2,461,536 + $6,549 − $1,958 = $2,700,566; debt $13,298,902 + $319,105 + $101,061 = $13,719,068 and $13,719,068 + $2,660,000 = $16,379,068.
• Identity: this is the City of Columbiana, Alabama, seat of Shelby County. No consolidation with Shelby County (separate governments).
• Disclosures: management's discussion and analysis omitted (opinion unaffected); internal-control material weaknesses 2025-001 through 2025-002 identified by the auditor; sewer interest-expense presentation differs between the two statements by $1,958 as explained above.
• Jurisdiction palette: no verified jurisdiction palette was established for this page (the city's site uses a platform default), so this page uses the neutral Hometown Numbers dark-glass theme rather than a jurisdiction color.
• Photo: none — no Columbiana photograph with a license confirmed on its source file page was found within the attempt cap.

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