203625 City of Moscow Annual Road and Street Financial Report FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 2025 Line 1 BEGINNING BALANCE - Balance from Previous Year's Report 1,417,898 RECEIPTS LOCAL FUNDING SOURCES Line 2 Property tax levy (for roads, streets and bridges) 1,022,529 Line 3 Sale of assets - Line 4 Interest income 98,641 Line 5 Fund transfers from non-highway accounts 748,806 Line 6 Proceeds from sale of bonds (include LIDs) - Line 7 Proceeds from issue of notes (include loans) - Line 8 Local impact fees - Line 9 Local option registration fee - Line 10 All other LOCAL receipts or transfers in 506,239 Line 11 Total Local Funding (sum lines 2 through 10) 2,376,215 STATE FUNDING SOURCES Line 12 Highway user revenue 1,306,317 Line 13 Sales tax 212,343 Line 14 General fund/Leading Idaho 621,102 Line 15 Sales tax/Inventory replacement tax 0 Line 16 Sales tax/Revenue sharing 0 Line 17 State Exchanged funds 0 Line 18 All other STATE receipts or transfers 0 Line 19 Total State Funding (sum lines 12 through 19) 2,139,762 FEDERAL FUNDING SOURCES Line 20a Secure Rural Schools (Title I Funds) 0 Line 20b Secure Rural Schools (Title III Funds) 0 Line 21 Federal-aid Bridge 0 Line 22 Federal-aid Rural 2,618,842 Line 23 Federal-aid Urban - Line 24 Federal Lands Access Funds and All other FEDERAL receipts or transfers - Line 25 Total Federal Funding (sum lines 20 through 25) 2,618,842 Line 26 TOTAL RECEIPTS (sum lines 11, 19, 25) 7,134,819 DISBURSEMENTS NEW CONSTRUCTION (include salary and benefits on each line) Total lane miles constructed in the last year 0 Total square feet of bridge deck constructed in the last year 0 Line 27 Roads 0 Line 28 Bridges, culverts and storm drainage 0 Line 29 RR Crossing 0 Line 30 Other (signs, signals or traffic control) 0 Line 31 Total New Construction (sum lines 27 through 30) - RECONSTRUCTION/REPLACEMENT/REHABILITATION (include salary and benefits on each line) Total lane miles rebuilt, realigned, or overlay in the last year 1.51 Total square feet of bridge deck reconstructed or rehabilitated in the last year 0 Line 32 Roads (rebuilt, realign, or overlay upgrade) 3,856,683 Line 33 Bridges, culverts and storm drainage 106,059 Line 34 RR Crossing - Line 35 Other (signs, signals or traffic control) - Line 36 Total Reconstruction/Replacement (sum lines 32 through 35) 3,962,742 ROUTINE MAINTENANCE (include salary and benefits on each line) Total lane miles with surface treatments, chip sealed, - seal coated etc. on line 37 15.53 Total lane miles graded or bladed on line 40 45 Line 37 Chip sealing or seal coating 296,163 Line 38 Patching 393,769 Line 39 Winter Maintenance 83,149 Line 40 Grading/blading 28,950 Line 41 Bridge - Line 42 Other (signs, signals or traffic control) 559,167 Line 43 Total Routine Maintenance (sum lines 37 through 42) 1,361,198 EQUIPMENT Line 44 Equipment purchase - automotive, heavy, other 923,827 Line 45 Equipment lease/purchase - Line 46 Equipment maintenance 394,835 Line 47 Other (specify) - Line 48 Total Equipment (sum lines 44 through 47) 1,318,662 ADMINISTRATION Line 49 Administrative salaries and expenses 62,134 OTHER EXPENDITURES Line 50 Right-of-way and property purchases 17,370 Line 51 Property leases - Line 52 Street lighting 289,098 Line 53 Professional services - audit, clerical, and legal - Line 54 Professional services - engineering 7,637 Line 55 Interest - bond (include LIDs) - Line 56 Interest - notes (include loans) - Line 57 Redemption - bond (include LIDs) - Line 58 Redemption - notes (include loans) - Line 59 Payments to other local government - Line 60 Fund transfers to non-highway accounts - Line 61 All other local expenditures - Line 62 Total Other (sum lines 50 through 61) 314,105 Line 63 TOTAL DISBURSEMENTS (sum lines 31, 36, 43, 48, 49, 62) 7,018,841 Line 64 RECEIPTS OVER DISBURSEMENTS (line 26 - line 63) 115,978 Line 65 OTHER ADJUSTMENTS (Audit adjustment and etc) - Line 66 CLOSING BALANCE (sum lines 1, 64, 65) 1,533,876 Line 67 Funds on Line 66 obligated for specific future projects & reserves 651,362 Line 68 Funds on Line 66 retained for general funds and operations 882,514 Line 69 ENDING BALANCE (line 66 minus the sum of lines 67, 68) - PROJECTS FUTURE PROJECTS & RESERVE DESCRIPTIONS Project List Start Year Projected Cost Sand Road Bridge Replacement 2026 3,590,100 Pavement Surface Treatment Program 2026 350,000 F Street Reconstruction Project 2027 405,746 Taylor Ave Surface Restoration 2027 363,836 Morton Street Surface Restoration 2027 350,373 Pavement Surface Treatment Program 2027 250,000 City Hall Parking Lot Reconstruction 2027 273,182 Walenta Reconstruction Project 2028 232,902 D Street Surface Restoration 2028 332,032 Pavement Surface Treatment Program 2028 250,000 Main Street Surface Restoration 2029 571,902 Deferred maintenance costs over the last 5 years (in dollars). 8,929,590 Sarah L. Decker Laurie M. Hopkins Director of Finance and Employee Services City Clerk