Packet: Tiffin City Council Work Session (01/20/2026)

City of Tiffin Financial Analysis Capital Projects Funds The following graph shows the cash balance of the Capital Projects Funds: $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $- $(500,000) $(1,000,000) $(1,500,000) $(2,000,000) $(2,500,000) 2022 2023 2024 2025 Capital Projects Fund $893,451 $(2,314,662) $611,623 $2,209,894 This fund is a combination of over 30 individual capital project funds. Some of these funds have negative balances totaling $6,172,957 that is offset by capital project funds that have positive balances of $8,382,851. We recommend monitoring this fund and closing out capital project funds that are completed and resolving negative balances. 13