9321-R4_ML&P_TownOfBuxton_2024-2025

TABLE 1 TABLE 1

TOWN OF BUXTON, MAINE NET POSITION (EXCERPT FROM MANAGEMENT’S DISCUSSION AND ANALYSIS) JUNE 30, 2025 and 2024 TOWN OF BUXTON, MAINE NET POSITION (EXCERPT FROM MANAGEMENT’S DISCUSSION AND ANALYSIS) JUNE 30, 2025 and 2024

2024 2024 (Restated) (Restated) $ 9,280,915 $ 9,280,915 8,908,210

2025 2025

Assets: Current Assets Assets: Current Assets Total Assets Total Assets Noncurrent Assets - Capital Assets Noncurrent Assets - Capital Assets Deferred Outflows of Resources: Deferred Outflows Related to OPEB Deferred Outflows Related to Pension Total Deferred Outflows of Resources Deferred Outflows of Resources: Deferred Outflows Related to OPEB Deferred Outflows Related to Pension Total Deferred Outflows of Resources Deferred Inflows of Resources: Prepaid Taxes Deferred Revenue - ARPA Deferred Inflows Related to OPEB Deferred Inflows Related to Pension Total Deferred Inflows of Resources Deferred Inflows of Resources: Prepaid Taxes Deferred Revenue - ARPA Deferred Inflows Related to OPEB Deferred Inflows Related to Pension Total Deferred Inflows of Resources Net Position: Net Investment in Capital Assets Restricted: Nonexpendable Net Position: Net Investment in Capital Assets Restricted: Nonexpendable Expendable Unrestricted Liabilities: Current Liabilities Noncurrent Liabilities Liabilities: Current Liabilities Noncurrent Liabilities Total Liabilities Total Liabilities

$ 8,865,801 $ 8,865,801 9,248,595

9,248,595 18,114,396 18,189,125 18,114,396 18,189,125 8,908,210

73,868 675,843 749,711 73,868 675,843 749,711 666,809

91,697 519,729 611,426 91,697 519,729 611,426 992,135

666,809 1,678,621 2,345,430 1,678,621 2,345,430

992,135 1,583,937 2,576,072 1,583,937 2,576,072

41,053 41,053 - 149,234 149,237 339,524 - 149,234 149,237 339,524

32,366 184,565 158,838 162,227 537,996 32,366 184,565 158,838 162,227 537,996

8,831,405 8,831,405 60,705 172,085 7,114,958 60,705 172,085 7,114,958

8,237,312 8,237,312 55,100 150,371 7,243,700 55,100 150,371 7,243,700

Expendable

Unrestricted Total Net Position Total Net Position

$ 16,179,153 15,686,483 $ $ 16,179,153 15,686,483 $

See accompanying independent auditor’s report and notes to financial statements. See accompanying independent auditor’s report and notes to financial statements.

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