Presented below is the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances for the Trinity TRINITY PARISH FIRE DISTRICT

Governmental Funds: Statement of Revenues, Expenditures, and Changes in Fund Balances or Statement of Activities

$\backslash$table$[[$For the Year Ended December $31,2024],[,\backslash$table$[[$General$],[$Fund$]],\backslash$table$[[$Special Revenue$],[$Fund$]],$Total,$\backslash$table$[[$Adjustments to$],[$Government$-$wide$]],\backslash$table$[[$Statement of$],[$Activities$]]],[$Revenues$],[$Property Taxes,,$290,000,,,$$$,290,000,,],[$Intergovernmental Revenues,,$29,100,$$$,18,900,,48,000,,48,000],[$Miscellaneous$,,5,300,,,,5,300,,5,300],[$Total Revenues,,$324,400,,18,900,,343,300,0,53,300],[$Expenditures or Expenses$],[$Current$],[$Personnel Services,,$150,000,,13,800,,163,800,,163,800],[$Supplies$,,24,500,,,,24,500,,24,500],[$Depreciation$,,,,,,,57,800,57,800],[$Capital Outlay,,$123,800,,,,123,800,(123,800),],[$Debt Service$],[$Principal$,,4,700,,,,4,700,(4,700),],[$Interest$,,7,400,,,,7,400,,7,400],[$Total Expenditures,$$,310,400,$$$,13,800,$$$,324,200,$$$(70,700),$$ $253,500],[$Excess $($Deficiency$)$ of Revenues Over Expenditures,,$14,000,,5,100,,19,100,,],[$Other Financing Sources $($Uses$)$:$],[$Issuance of debt,,$32,400,,,,32,400,(32,400),],[$Transfers from Other Funds,,,,$7,000,,7,000,(7,000),],[$Transfers to Other Funds,,$(7,000),,,,(7,000),7,000,],[$Total Other Financing Sources $($Uses$),,25,400,,7,000,,32,400,(32,400),],[$Net change in Fund Balance or Net Position,,$39,400,,12,100,,51,500,,],[$Fund Balance or Net Position, January $1,,21,800,,8,700,,30,500,,]]$

Parish Fire District, a special$-$purpose entity engaged in a single governmental activity.

Additional information:

a$.$ Property taxes expected to be collected more than $60$ days following year$-$end are deferred in the fund$-$basis statements. Deferred

taxes totaled $$36,700$ at the end of $2023$ and $$39,800$ at the end of $2024.$

b$.$ The current year's provision for depreciation totaled $$57,800.$

c$.$ Interest on long$-$term notes payable is paid monthly $($no accrual is necessary$).$

d$.$ Total Net Position on December $31,2023,$ Statement of Net Position totaled $$126,700.$