Drug Fund
Explore this fund’s reported income, spending, and balances. The summary shows audited FY2025 figures; each section identifies its own years.
Local shared-data review: FY2024 and FY2025 audited figures below use Drug Fund. Snapshot 33271581e01acf552ce4f76a7cf41f9d5dda88f5b3ed2e04f501fccc2e4e2e11. Later budget books and earlier history retain their separate sources.
Fund balance is the reported amount remaining, not necessarily cash available to spend.
Financial historyAudited 2017-2018 through 2024-2025 revenue, financing, and balances.
Separately reported throughout the eight audits, FY2017–18 through FY2024–25. This is the start of our reviewed range, not the fund’s establishment date.
These are governmental fund statements, not cash-flow statements. Fund balance includes more than cash on hand. A dash means no separate amount reported; it is not a fabricated historical value.
| Measure | Actual2017-2018 | Actual2018-2019 | Actual2019-2020 | Actual2020-2021 | Actual2021-2022 | Actual2022-2023 | Actual2023-2024 | Actual2024-2025 |
|---|---|---|---|---|---|---|---|---|
| Beginning fund balance | 217,660 | 228,999 | 137,895 | 131,516 | 91,793 | 107,309 | 128,230 | 168,686 |
| Revenue | 25,263 | 27,348 | 43,399 | 34,419 | 25,526 | 32,660 | 42,045 | 63,786 |
| Expenditures | 13,924 | 118,452 | 49,778 | 74,142 | 10,010 | 11,739 | 1,589 | 25,223 |
| Ending fund balance | 228,999 | 137,895 | 131,516 | 91,793 | 107,309 | 128,230 | 168,686 | 207,249 |
Beginning balance + revenue − expenditures + transfers received − transfers sent + net transfers + debt issued + other financing = ending balance. Unreported activity contributes no separately reported amount to this schedule check. Matching arithmetic does not resolve conflicting schedules.
Year-specific source notes
- 2017-2018: Drug Fund. PDF page 119
- 2018-2019: Drug Fund. PDF page 133
- 2019-2020: Drug Fund. PDF page 137
- 2020-2021: Drug Fund. PDF page 133
- 2021-2022: Drug Fund. PDF page 137
- 2022-2023: Drug Fund. PDF page 136
- 2023-2024: Drug Fund. Shared audited schedule; snapshot 33271581e01acf552ce4f76a7cf41f9d5dda88f5b3ed2e04f501fccc2e4e2e11. PDF page 149
- 2024-2025: Drug Fund. Drug fines and forfeitures: $56,828; investment income: $6,958. The audit groups awareness, education and training together ($375); this does not establish a separately reported Drug Awareness amount. Shared audited schedule; snapshot 33271581e01acf552ce4f76a7cf41f9d5dda88f5b3ed2e04f501fccc2e4e2e11. PDF page 148
Transfers and borrowing are separate from revenue. Do not add these fund totals to department spending or count internal transfers twice.
Revenue detailCompare income across fiscal years, with the latest year's detailed sources below.
Audited revenue, not cash receipts. Transfers and borrowing are separate. A dash means the category is not separately reported here.
| Revenue source | ActualFY2018 | ActualFY2019 | ActualFY2020 | ActualFY2021 | ActualFY2022 | ActualFY2023 | ActualFY2024 | ActualFY2025 |
|---|---|---|---|---|---|---|---|---|
| Fines and forfeitures | 22,918 | 23,569 | 41,460 | 34,300 | 25,426 | 30,831 | 36,440 | 56,828 |
| Investment and interest income | 2,345 | 3,779 | 1,939 | 119 | 100 | 1,829 | 5,605 | 6,958 |
| Total revenue | 25,263 | 27,348 | 43,399 | 34,419 | 25,526 | 32,660 | 42,045 | 63,786 |
Source notes
- FY2018: Audited budget-to-actual revenue categories.
- FY2019: Audited budget-to-actual revenue categories.
- FY2020: Audited budget-to-actual revenue categories.
- FY2021: Audited budget-to-actual revenue categories.
- FY2022: Audited nonmajor governmental-fund revenue categories recovered from the scanned statement.
- FY2023: Audited nonmajor governmental-fund revenue categories recovered from the scanned statement.
- FY2024: Audited budget-to-actual revenue categories. Shared audited schedule; snapshot 33271581e01acf552ce4f76a7cf41f9d5dda88f5b3ed2e04f501fccc2e4e2e11.
- FY2025: Audited budget-to-actual revenue categories. Shared audited schedule; snapshot 33271581e01acf552ce4f76a7cf41f9d5dda88f5b3ed2e04f501fccc2e4e2e11.
FY2025 revenue detail
Actual revenue on the audit’s accounting basis. Transfers and borrowing are separate from these totals.
Audited revenue: $63,786
Total revenue: $63,786
Audited budget and actual detailFY2024 and FY2025 original budget, final budget, actual, and reported variance from the shared source schedules.
A printed dash is not treated as zero. “Not listed” means the source does not contain that row for that year. Totals and their component rows must not be added together.
FY2024 audited schedule
| Line item | Original budget | Final budget | Actual | Variance with final budget |
|---|---|---|---|---|
| Drug fines and forfeitures | $20,000 | $20,000 | $36,440 | $16,440 |
| Investment and interest income | Printed dash | Printed dash | $5,605 | $5,605 |
| Total revenues | $20,000 | $20,000 | $42,045 | $22,045 |
| Capital outlay | Not listed | Not listed | Not listed | Not listed |
| Drug investigation | $5,000 | $5,000 | Printed dash | $5,000 |
| Awareness, education and training | $7,000 | $7,000 | Printed dash | $7,000 |
| Professional supplies | Printed dash | Printed dash | $1,589 | -$1,589 |
| Total expenditures | $12,000 | $12,000 | $1,589 | $10,411 |
| Revenues over (under) expenditures | $8,000 | $8,000 | $40,456 | $32,456 |
| Fund balance, beginning of year | $128,230 | $128,230 | $128,230 | Printed dash |
| Fund balance, end of year | $136,230 | $136,230 | $168,686 | $32,456 |
FY2025 audited schedule
| Line item | Original budget | Final budget | Actual | Variance with final budget |
|---|---|---|---|---|
| Drug fines and forfeitures | $20,000 | $20,000 | $56,828 | $36,828 |
| Investment and interest income | Printed dash | Printed dash | $6,958 | $6,958 |
| Total revenues | $20,000 | $20,000 | $63,786 | $43,786 |
| Capital outlay | $20,000 | $20,000 | $22,760 | -$2,760 |
| Drug investigation | $5,000 | $5,000 | Printed dash | $5,000 |
| Awareness, education and training | $9,000 | $9,000 | $375 | $8,625 |
| Professional supplies | Printed dash | Printed dash | $2,088 | -$2,088 |
| Total expenditures | $34,000 | $34,000 | $25,223 | $8,777 |
| Revenues over (under) expenditures | -$14,000 | -$14,000 | $38,563 | $52,563 |
| Fund balance, beginning of year | $168,686 | $168,686 | $168,686 | Printed dash |
| Fund balance, end of year | $154,686 | $154,686 | $207,249 | $52,563 |
Original budget-book spending historySeparate source versions retained, including older years. These are not substituted for audited schedule amounts.
View original budget-book figures and older history
| Expenditure | Actual2022-2023 | Actual2023-2024 | Actual2024-2025 |
|---|---|---|---|
| Personnel | |||
| Employee Education & Training | 7,000 | — | 375 |
| Subtotal — Personnel | 7,000 | — | 375 |
| Operations | |||
| Professional Supplies | 3,739 | 1,589 | 2,089 |
| Drug Awareness | — | — | — |
| Subtotal — Operations | 3,739 | 1,589 | 2,089 |
| Capital | |||
| Fixed Assets | — | — | 22,759 |
| Drug Investigation Activities | 1,000 | — | — |
| Subtotal — Capital | 1,000 | — | 22,759 |
| Total Drug Fund Expenditures | 11,739 | 1,589 | 25,223 |
Latest budget — FY 2026-2027Compare the proposed budget with the amount Council approved.
Approved amounts authorize spending; they are not actual expenditure. These are the stages printed in the budget book, which may not include later amendments.
| Budget | Budgeted / amendedFY 2025-2026 | Manager proposedFY 2026-2027 | Council approvedFY 2026-2027 |
|---|---|---|---|
| Department total | 35,000 | 107,500 | 107,500 |
Budget line items
| Expenditure | Budgeted / amendedFY 2025-2026 | Manager proposedFY 2026-2027 | Council approvedFY 2026-2027 |
|---|---|---|---|
| Employee Education & Training | 7,000 | 7,000 | 7,000 |
| Professional Supplies | 3,000 | 1,000 | 1,000 |
| Drug Awareness | 2,000 | 2,000 | 2,000 |
| Drug Investigation Activities | 5,000 | 5,000 | 5,000 |
| Fixed Assets | 18,000 | 92,500 | 92,500 |
A dash means no numeric amount is shown in that source cell. No proposal is substituted for a missing approved amount.
Sources and downloadsOriginal reports, available coverage, and notes about the figures.
FY2025 audited statement · PDF page 148 · Download audited fund figures
Special Revenue Drug Fund expenditures only. Revenue, fund balance, and financing-source rows are excluded.
Actual expenditure detail is available for 2022-2023 through 2024-2025. The FY2022-23 and FY2024-25 books show budget summaries rather than the 2019-2020 through 2021-2022 actual account detail needed for this history, so no earlier values are fabricated.
Download original spending history
- FY 2022-2023: PDF page 93
- FY 2023-2024: PDF page 93
- FY 2024-2025: PDF page 95
Spending source notes
- All retained columns are explicitly labeled ACTUAL in the original annual budgets. Numeric zero and printed dash are preserved distinctly; subtotal rows are excluded to avoid double counting.
- FY2025-26 supplies ACTUAL 2022-2023 and ACTUAL 2023-2024; FY2026-27 supplies ACTUAL 2024-2025. Every source PDF was hash-verified and every cited expenditure page was rendered for visual review.
- Special Revenue Drug Fund expenditures only. Revenue, fund balance, and financing-source rows are excluded.
- Actual expenditure detail is available for 2022-2023 through 2024-2025. The FY2022-23 and FY2024-25 books show budget summaries rather than the 2019-2020 through 2021-2022 actual account detail needed for this history, so no earlier values are fabricated.