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<br />6/02/2025 <br />Existing Conditions Report <br />Castlewood County Service Area (CCSA) <br /> <br />6 <br /> <br />Table 2 Summary of CCSA General Fund <br /> <br />General Fund Expenditures <br />Significant increases in salaries, professional services (administration, applied overhead, financial and audit), and <br />legal fees resulted in CCSA General Fund operating shortfalls beginning in FY2021-22. <br />Administrative, financial and legal costs are not allocated to the road, sewer or water operations, and therefore are <br />not funded by charges for those services. Applied overhead is distributed among several funds. <br />General Fund Revenues <br />Property taxes are the primary funding source for administrative and overhead costs reported in the General Fund. <br />Interest earnings are a significant revenue source in certain years depending on prevailing interest rates and fund <br />balances. The interest on balances in other funds appears to be allocated entirely to the General Fund. <br /> <br /> <br />