Overview
At June 30, 2025, Amador County's total net position was $94,976,077: $73,374,689 invested in capital assets net of related debt, $70,848,863 restricted for specific purposes, and negative $49,247,475 unrestricted. Total revenues and transfers were $146,799,230 against total expenses of $130,074,538, a $16,724,692 operating increase before the accounting-principle restatement. Governmental funds ended the year with combined fund balances of $96,646,230, up $5,353,120, of which $20,500,535 (21.2%) was available (assigned plus unassigned).
Source: County of Amador Annual Financial Report, year ended June 30, 2025, Management's Discussion and Analysis and condensed statements.
At a glance — year ended June 30, 2025
Source: County of Amador Annual Financial Report, year ended June 30, 2025, MD&A.
General Fund — year ended June 30, 2025
The General Fund is the county's chief operating fund. Its total fund balance reached $40,938,216 at June 30, 2025, of which available fund balance was $21,812,221 — 29% of total General Fund expenditures, with total fund balance about 55% of those expenditures. The General Fund balance increased by $280,249 during the year. The report's budgetary comparison schedule (p. 77) was not separately extracted, so no original-vs.-final budget variance is claimed here; the figures below are the MD&A's stated fund-balance measures, not a revenue/expenditure table.
The MD&A also reports the final amended General Fund budget grew over the original budget by: general government +$9,844,011; public protection +$2,039,935; public assistance +$71,624; education +$168,478; recreation and cultural services +$9,100; capital outlay +$514,570; contingency +$13,751; debt service principal and interest +$0.
Source: County of Amador Annual Financial Report, year ended June 30, 2025, MD&A, Financial Analysis of the Governmental Funds and General Fund Budgetary Highlights.
Funds & activities — FY 2024-25
| Governmental activity expense | FY 2024-25 |
|---|---|
| Public protection | $67,075,214 |
| Public assistance | $22,257,246 |
| Health and welfare | $20,259,011 |
| General government | $10,104,239 |
| Public ways and facilities | $7,625,493 |
| Education | $1,428,712 |
| Culture and recreation | $363,686 |
| Interest and fiscal charges | $55,004 |
| Total governmental expenses | $129,168,605 |
Governmental revenues: program revenues were fees, fines and charges $18,515,244, operating grants $71,836,906, and capital grants $10,889,231; general revenues were property taxes $29,335,507, sales and use taxes $3,854,804, other taxes and fees $1,456,835, interest and investment earnings $3,949,077, other revenue $2,245,687, and gain on sale of capital assets $135,545 — totaling $142,218,836 for governmental activities. Business-type activities (the County Airport) added $4,580,394 in revenues against $905,933 in expenses.
Major governmental funds, FY 2024-25 revenues and expenditures as summarized in the MD&A: Social Services revenues $19.2M, expenditures $20.9M; Mental Health revenues $17.2M, expenditures $12.4M; Road revenues $8.6M, expenditures $7.1M; AB 118 County Local Revenue revenues $9.2M, expenditures $8.1M; County Improvement revenues $10.1M, expenditures $13.6M (Jail Expansion Project in full force, with over $7.2M in State reimbursements). These are rounded MD&A summaries, not the audited fund statements, and are labeled as such.
Source: County of Amador Annual Financial Report, year ended June 30, 2025, condensed Statement of Activities and MD&A fund analysis.
Debt & liabilities
Total long-term obligations at June 30, 2025 were $128,557,368, up $13,369,813 from the prior year, primarily from increased right-to-use liabilities. The components sum exactly to the total:
| Long-term obligation | June 30, 2025 |
|---|---|
| Net pension liability | $83,225,909 |
| Right-to-use asset liability | $21,550,496 |
| Landfill closure / postclosure | $10,854,317 |
| Compensated absences | $4,884,428 |
| Net liability for other postemployment benefits | $4,358,820 |
| Loans payable | $2,791,863 |
| Certificates of participation | $629,000 |
| Subscription-based information technology arrangements | $212,391 |
| Financed purchases | $50,144 |
| Total long-term obligations | $128,557,368 |
Source: County of Amador Annual Financial Report, year ended June 30, 2025, MD&A, Debt Administration.
Sources & notes
- Only source used: County of Amador Annual Financial Report for the year ended June 30, 2025 (Smith & Newell CPAs, unmodified opinion). Read the report (county site).
- Sum checks: net position components $73,374,689 + $70,848,863 − $49,247,475 = $94,976,077; revenues $146,799,230 − expenses $130,074,538 = $16,724,692; restated beginning $78,251,385 + $16,724,692 = $94,976,077; governmental expenses sum to $129,168,605; long-term obligations sum to $128,557,368; fund-balance remainder $96,646,230 − $20,500,535 = $76,145,695 (nonspendable $6,045,252 + restricted $66,087,674 + committed $4,012,769).
- Disclosed, not smoothed: (1) the $18,014,065 "increase" in the highlights includes the $1,289,373 accounting-principle restatement — see the basis notice; (2) major-fund revenue/expenditure figures are rounded MD&A summaries; (3) the General Fund budgetary comparison schedule was not separately extracted, so no budget-vs.-actual variance is claimed.
- Fiscal-year label: year ended June 30, 2025 (FY 2024-25 actuals); audit adopted GASB Statement No. 101, Compensated Absences, in 2024-25, with no modification to the opinion.
- Jurisdiction palette: no verified Amador County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.