DCED-CLGS-30 (12/2025) 2025 MUNICIPAL ANNUAL AUDIT AND FINANCIAL REPORT | CONDENSED REPORT Annual Audit and Financial Report of Halfmoon Township of Centre County, Pennsylvania for the year ended December 31, 2025 The condensed presentation is published in accordance with Section 904 of the Township Code. A complete copy of the audit report for the year ended December 31, 2025 is on file and available for inspection at the Township office. FUND BALANCE, All Funds, January 1, 2025 $ 2,777,197 REVENUES AND OTHER FINANCING SOURCES 1,318,119 Taxes 33,363 Licenses & Permits 1,429 Fines & Forfeits 127,740 Interest, Rents & Royalties 177,879 Intergovernmental Revenues 36,357 Charges for Services 5,972 Unclassified Operating Revenues Other Financing Sources 421,110 Total Revenues and Other Financing Sources EXPENDITURES AND OTHER FINANCING USES General Government Public Safety Public Works 170,988 --Sanitation 318,574 --Highway, Roads and Streets 559,658 Culture and Recreation 21,913 Community Development 90,687 Employer Paid Benefits & Withholding Items 54,817 Insurance 27,898 Unclassified Operating Expenditures 29,674 Other Financing Uses 418,918 Total Expenditures and Other Financing Uses 1,702,841 EXCESS (DEFICIENCY) OF REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES 419,128 FUND BALANCE, All Funds, December 31, 2025 $ 3,196,325 TOTAL ASSETS, All Funds, December 31, 2025 $ 3,204,186 TOTAL LIABILITIES, All Funds, December 31, 2025 $ 7,861 FUND BALANCE, All Funds, December 31, 2025 $ 3,196,325 The Assessed Valuation of the Township at December 31, 2025 $ 83,901,665