Revenues, expenditures, fund balances, debt, and department spending, drawn from the City's Annual Comprehensive Financial Reports.
Governmental fund revenues by source, flowing through each fund, to expenditures by function. FY2021–FY2025 are audited actuals; FY2026–FY2027 are planned years with narrower fund coverage.
Click a rectangle to drill in; click the breadcrumb to back out. Width is proportional to dollars at every level. FY2021–FY2025 are audited actuals; FY2026–FY2027 are planned years with narrower fund coverage.
Fund → revenue source, down to the most granular level disclosed.
Fund → function → department (General Fund only, where disclosed).
Citywide governmental-fund totals, FY2016–FY2025.
Composition of governmental-fund revenue by source.
Composition of governmental-fund expenditure by function.
"Taxes" broken out by source, citywide, FY2016–FY2025.
The budget book's own "Top Revenue Sources" table — a narrower set of categories than the ACFR-based charts above. FY2021–FY2025 actual, FY2026 projected, FY2027 proposed. Source: FY2027 Proposed Annual Budget.
GASB fund-balance classification, FY2016–FY2025.
Combined balance of every fund outside the General Fund.
Unassigned General Fund balance as a share of General Fund revenue, vs. the City's 11.5% policy floor. FY2021–FY2025 (General Fund revenue isn't broken out separately before FY2021 in the data on hand).
Primary government, all debt types, FY2015–FY2025.
Total outstanding debt divided by City population.
Annual capital spending and debt service (principal + interest), FY2016–FY2025.
Debt service as a percentage of noncapital expenditures (as reported in the ACFR statistical section).
Population, total revenue, and total expenditure, indexed to FY2016 = 100.
Citywide totals divided by City population estimates each year.
FY2021–FY2025. Click a group below to see its departments, then a department to see its Personnel / Operating / Capital split.
Covers the "General Fund - General Fund" budgetary fund; a few small blended component funds (Health & Life Benefits, etc.) aren't broken out by department, so totals here run slightly under the Budget Flow view's General Fund figure. "Special Appropriations" lines and Debt Service aren't split into Personnel/Operating/Capital in the source schedule.
FY2025 actual, FY2026 revised budget, FY2027 proposed budget. Click a group below to see its departments, then a department to see its Personnel / Operating / Capital split.
Source: FY2027 Proposed Annual Budget. "General Operations" (a catch-all General Government line) isn't broken into Personnel/Operating/Capital in the proposed budget book, so it's carried as a single line here. "Special Appropriations" isn't broken out by functional group either — see the Special Appropriations tab for that detail.
The FY2021–2025 actuals in General Fund by Department only report "Special Appropriations" as a single lump per functional group. No historical budget book is archived, but the City's budget books itemize every nonprofit/agency award — General Fund awards by category, Library funding, and the Lodging & Liquor Tax Fund's support for local museums and cultural institutions.
The Huntsville City Board of Education is a legally separate state agency, not a City department — but the City funds a meaningful share of it (see the "Taxes" and "Intergovernmental Assistance" pass-throughs in the Budget Flow view) and issues bonds on its behalf for capital projects. Figures below come from HCS's own audited financial statements, FY2019–FY2024, filed separately from the City's ACFR.
Government-wide (Statement of Activities) totals, FY2019–FY2024.
Total revenue and expense divided by enrollment. Enrollment is essentially flat over this period, so nearly all of the growth here is real cost-per-student growth, not a bigger student body.
Ad valorem (property) tax revenue more than doubled starting FY2022, even as enrollment stayed flat.
By function, per each year's Management's Discussion & Analysis.
Net position roughly doubled FY2021–FY2024, but a large share of that is an actuarial artifact of the OPEB liability swing below, not new operating strength.
The OPEB liability collapses seen in FY2020 and again FY2023 aren't benefit cuts — they're the State's PEEHIP retiree health plan re-rating its discount-rate assumption (the "Single Equivalent Interest Rate"), which swings the reported liability by tens of millions with no change in HCS's actual cash obligations.
Bonds, warrants, and leases on HCS's own balance sheet — steadily amortizing down, with no new HCS-issued debt since FY2019.
Serviced from HCS's share of local property tax but issued by the City on HCS's behalf (par value; only years with a disclosed balance shown — refunding activity makes this non-monotonic).
Combined ending balance across all governmental funds, FY2019–FY2024. The FY2023 jump reflects a new bond issuance funding the Central Office/Career Tech construction program (see Capital Projects Fund).
GASB fund-balance classification. FY2021 fund-level detail wasn't available in the audits reviewed, so the line interpolates across that gap — FY2020, FY2022–FY2024 are real data points.
Special Revenue, Capital Projects, Debt Service, and Other funds combined.
Average daily attendance count, FY2006–FY2024 (excludes Pre-K). Essentially flat for two decades, even as the City of Huntsville's population grew from 180,105 (2010 census) to 215,006 (2020 census).