Where does municipal finance data come from?

Municipal finance data comes from the Illinois Comptroller's Annual Financial Reports (AFR). Every municipality in Illinois is required to file an annual report detailing revenue, expenditures, fund balances, and debt. These reports are public record.

What are the main revenue sources for a municipality?

Most Illinois municipalities rely on property taxes, sales taxes, state income tax sharing, utility taxes, permits and fees, and fines. The mix varies by town. Some municipalities also receive revenue from TIF districts, enterprise funds (water/sewer), and intergovernmental transfers.

What is a General Fund and why does it matter?

The General Fund is the municipality's primary operating fund. It covers core services like police, fire, public works, and administration. A healthy General Fund balance (typically 25-50% of annual expenditures) indicates the town can handle unexpected expenses without raising taxes or cutting services.

How current is this financial data?

The Illinois Comptroller's data warehouse typically lags 6-12 months behind the current fiscal year. The most recent year with complete data is usually one to two fiscal years prior. Data is refreshed monthly as new filings are processed.

Ephraim, UT Municipal Budget — Revenue & Spending Breakdown

Showing latest fiscal year with year-over-year changes. Full budget history available with a paid plan. View plans →

Finances — FY 2026

IL Comptroller

Total Revenuei

$13.7M

-26.8%YoY

Total Expenditurei

$18.8M

+15.3%YoY

Revenue vs Expenditurei

$13.7M

$18.8M

Revenue

Expenditure

$5.1M deficit

Revenue Sources — vs prior yeari

Utility Revenue

-21.3%50.8%$7.0M

Taxes

-26%14.9%$2.0M

Charges For Services

+13.6%10.2%$1.4M

Interest, Other Revenue

-60.4%9.8%$1.3M

Highway Option Sales Tax

-22.2%3.4%$463K

Intergovernmental Revenue

-48.9%3%$407K

Revenue Reduction

+140.2%2.4%$330K

Class "C" Road Fund Allotment

-23.2%2.1%$291K

Impact Fee Funds

-3.4%1.6%$215K

Fines And Forfeitures

-33%0.8%$109K

Miscellaneous Revenue

-48%0.6%$79K

Licenses And Permits

+99.2%0.4%$56K

Aviation Fuel Tax Distribution

+69.5%0%$94

Expenditure Categories — vs prior yeari

Fund Expenditures

+411.2%20.3%$3.8M

Electric Fund Expenditures

-16.5%19.6%$3.7M

Natural Gas Power Plant

10.7%$2.0M

Capital Outlay

-4%8.7%$1.6M

Police Department

-14.9%7.8%$1.5M

Water Fund Expenditures

-4.3%7.3%$1.4M

Administrative

-17.2%4.7%$893K

Sewer Fund Expenditures

-13%4.4%$820K

General Government Buildings

-2.5%2.1%$394K

Community Development

-22.4%1.7%$317K

Fire Protection

-7%1.6%$300K

Parks

-36.8%1.5%$289K

Airport Fund Expenditures

-15.7%1.5%$278K

Rap Projects

+218.9%1.2%$223K

Library

-31.8%1%$191K

Garbage Fund Expenditures

-21.2%1%$189K

Justice Court

-29.2%0.8%$160K

Salaries And Wages

-21.9%0.7%$131K

Transfers

-26.9%0.6%$109K

Cemetery

-28.7%0.5%$91K

Legislative

-7.5%0.4%$83K

Economic Development

+411.7%0.4%$76K

Insurance Benefits

-13.8%0.2%$35K

750 S Intersection West Phase1

0.2%$31K

Retirement Benefits

-23.7%0.2%$30K

Community Events

-15.7%0.1%$26K

Capital Outlay - Equipment

+337.1%0.1%$20K

Pickleball Courts

0.1%$15K

Employee Benefits

-21.5%0.1%$14K

Gbeec Power Line

-62.5%0.1%$12K

Community Center

-16.6%0.1%$11K

Department Supplies

-50.1%0.1%$10K

Street Projects

-4.2%0.1%$10K

Scandinavian Festival

-83%0.1%$10K

Equip. Supplies & Maintenance

-35.1%0.1%$9K

Insurance

+3.6%0%$8K

Professional & Technical

+1.2%0%$6K

Echa Fund Expenditures

-19.4%0%$6K

Capital Outlay - Curb & Gutter

-91.5%0%$6K

Fuel

-33.8%0%$5K

Capital Outlay - Improvements

-81.7%0%$4K

Temporary Employees

-37%0%$4K

Utilities

-16.6%0%$1K

Telephone

-36.3%0%$1K

Donations

-99.1%0%$800

Equipment Rental

0%$395

Clothing Allowance

-83%0%$174

Training & Membership

-49.9%0%$152

Office Supplies And Expense

-87.3%0%$17

Bldgs Supplies & Maintenance

-97.4%0%$4