HORSESHOE BEND FORWARD

High contrast close-up shot of official 2026 municipal financial review documents and ledger balance sheets on a polished wooden desk
High contrast close-up shot of official 2026 municipal financial review documents and ledger balance sheets on a polished wooden desk
City of Horseshoe Bend

2026 Parks & Rec Review - January Thru Marh

Evaluating the financial and operational structure of municipal recreational funds, amenity fee classifications, and Parks & Recreation obligations entering 2026.

2026 Adopted Budget - A
2026 Bill pay roster
2026 Budget vs Operational Transactions
2026 Check Register & BILL PAY
2026 Daniel Taylor - Tournament Manager
2026 Jan - Feb with comparison to budget
2026 March Revenue with comparison to budget
2026 Sam Maintenance Invoices & Payments
2026 Capital One Credit Card - A
2026 Capital One Credit Card - March
2026 Capital One Credit Card - b
2026 Capital One Credit Card - c
2026 Capital One Credit Card - d
2026 Capital One Credit Card - f
2025 Year-End Analysis

Reported Balances and Fund Totals

$1,232,917.92

Total Reported Revenue

$777,368.43

Total Reported Expenses

$565,098.92

Ending Fund Balance

$191,859.44

Recorded Liabilities

Fund Structure

Breakdown of Revenue Sources

A positive ending balance does not indicate equivalent operational surplus. Revenue streams require separation by legal character and recurrence.

Assessment Revenue
Operating Income
Inherited Transfer
Tax Allocation

Amenity Fees

Pro Shop Receipts

Initial MRID Deposit

Appropriated Sales Tax

Generated $531,856.86 in direct collections following municipal administrative expansion and property fee structures.

Accounted for $270,572.12 in ongoing revenue generated through Turkey Mountain Golf Course and Pro Shop activities.

Represented $167,053.02 in transferred balances upon city assumption of improvement district responsibilities.

Contributed $107,223.18 in dedicated municipal sales-tax appropriations to support department operations.

Wide shot of empty public council meeting room with chairs, podium, and daylight filtering through windows
Wide shot of empty public council meeting room with chairs, podium, and daylight filtering through windows
Administrative Oversight

Distinguishing Operating Income

The 2026 financial evaluation emphasizes that reported cash reserves must be distinguished between recurring operational earnings and nonrecurring transfers, dedicated assessments, or inherited balances.

Proper classification, accounting treatment, and ongoing legal review ensure transparent municipal administration and protect public recreational assets across Horseshoe Bend.