Overview
Placerville's governmental funds recorded revenues of $24,216,894 against expenditures of $21,779,343 for the year ended June 30, 2025, with total governmental fund balances of $18,483,189 at year-end. The General Fund ended the year at $4,286,950, up $261,226 from its restated beginning balance of $4,025,724: actual revenues of $11,276,758 less actual expenditures of $10,635,106, plus other financing sources (uses) of −$380,426 (transfers in $333,339 less transfers out $713,765). Net position of governmental activities is $74,844,248.
Source: City of Placerville Annual Financial Report, fiscal year ended June 30, 2025, governmental-funds statements and General Fund budget comparison schedule (p. 81).
At a glance — FY ended June 30, 2025 (audited actuals)
Source: City of Placerville Annual Financial Report, FY ended June 30, 2025.
Governmental funds — expenditures by function
| Function | FY 2024-25 actual |
|---|---|
| General government | $3,087,690 |
| Public safety | $6,043,410 |
| Highways and streets | $1,822,011 |
| Community development | $794,038 |
| Parks and recreation | $2,155,028 |
| Capital outlay | $7,743,751 |
| Debt service — principal | $110,968 |
| Interest and fiscal charges | $22,447 |
| Total governmental-funds expenditures | $21,779,343 |
The eight rows sum exactly to $21,779,343, against total governmental-funds revenues of $24,216,894.
Source: City of Placerville Annual Financial Report, FY ended June 30, 2025, governmental-funds statement.
General Fund — budget comparison schedule (p. 81)
General Fund figures below are taken from the report's budget comparison schedule, which reconciles exactly, because the fund-statement pages extract with interleaved columns.
| General Fund revenues | Actual |
|---|---|
| Property taxes | $401,482 |
| Sales tax | $6,166,953 |
| Transient occupancy taxes | $215,923 |
| Other taxes | $502,840 |
| Franchise fees | $498,501 |
| Licenses and permits | $284,869 |
| Fines and forfeitures | $96,161 |
| Use of money and property | $138,075 |
| Intergovernmental | $1,219,855 |
| Charges for services | $1,175,082 |
| Other revenues | $577,017 |
| Total revenues (budgeted $11,302,762; variance −$26,004) | $11,276,758 |
| General Fund expenditures | Actual |
|---|---|
| General government | $2,909,431 |
| Public safety | $3,358,402 |
| Highways and streets | $1,316,670 |
| Community development | $792,463 |
| Parks and recreation | $2,098,975 |
| Capital outlay | $27,196 |
| Debt service — principal | $110,968 |
| Interest and fiscal charges | $21,001 |
| Total expenditures (budgeted $10,830,265; $195,159 under budget) | $10,635,106 |
Both tables sum exactly to their printed totals. Fund-balance walk: revenues $11,276,758 − expenditures $10,635,106 = $641,652; other financing sources (uses) −$380,426; change in fund balance +$261,226; beginning fund balance (as restated) $4,025,724; ending fund balance $4,286,950.
Source: City of Placerville Annual Financial Report, FY ended June 30, 2025, General Fund budget comparison schedule (p. 81).
Debt & pensions
Long-term debt (government-wide reconciliation): due within one year $76,073 plus due in more than one year $697,544, for a total of $773,617. Net pension liability (measurement period year ended June 30, 2024): Miscellaneous plan $14,948,487 plus Safety plan $9,799,596, for a total of $24,748,083. Net position of governmental activities is $74,844,248.
Source: City of Placerville Annual Financial Report, FY ended June 30, 2025, government-wide reconciliation and pension notes.
Sources & notes
- Only source used: City of Placerville Annual Financial Report, fiscal year ended June 30, 2025 (audited; unmodified opinion). Read the Annual Financial Report.
- Sum checks: governmental expenditures sum exactly to $21,779,343; General Fund revenues sum exactly to $11,276,758 and expenditures exactly to $10,635,106; $11,276,758 − $10,635,106 − $380,426 = $261,226; $4,025,724 + $261,226 = $4,286,950; debt $76,073 + $697,544 = $773,617; pension $14,948,487 + $9,799,596 = $24,748,083.
- Disclosed, not smoothed: (1) beginning balances restated (GASB 101 implementation + accounts-receivable error correction; opinion not modified); (2) General Fund figures from the p. 81 budget comparison schedule because fund-statement pages extract interleaved; (3) FY 2025-26 operating-budget adoption figures ($24,982,533 / General Fund $11,262,645) reported elsewhere are not used — the cited document is this AFR; (4) auditor report date and firm name not captured, not stated.
- Fiscal-year label: fiscal year ended June 30, 2025 (July 1, 2024–June 30, 2025); audited actuals, not a budget.
- Jurisdiction palette: no verified City of Placerville palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a city color.