MARSHALL — The city of Marshall’s general fund spending was under budget in 2024, according to an audit presentation Tuesday.

According to slides presented during a city council work session, expenditures for general government, public safety, public works and the Marshall airport were each lower than originally budgeted. The total expenditures were $361,793 less what was in the city’s 2024 budget.

At the same time, revenues from taxes and charges for services were also lower than budgeted in 2024, audit presentation slides said.

Members of the Marshall City Council heard a presentation on the city’s 2024 audited financial statements during a work session Tuesday afternoon. Certified Public Accountant Aaron Dahl, of BerganKDV, went over the audit presentation.

According to presentation materials included in the work session agenda, the auditor had an unmodified opinion on Marshall’s basic financial statements. An unmodified opinion is the most positive outcome for an audit, Dahl said.

Presentation materials from Tuesday’s work session said Marshall had a fund balance of about $10.27 million in 2024, and a cash and investment balance of about $9.8 million. The city had about $15.9 million in general fund revenues in 2024, and $14.62 million in expenditures. Both revenues and expenditures had increased from what they were in 2020, presentation materials said.

The largest sources of general fund revenues for the city in 2024 were taxes, at about $6.665 million, and intergovernmental revenue, at about $5 million, the presentation said.

The biggest area of general fund expenditures was public safety, which had expenditures of about $4.64 million in 2024. General government and public works expenditures were the next largest areas, with each at about $3.3 million in expenditures.

Presentation materials also covered city enterprise funds, like Marshall’s wastewater treatment fund, surface water management fund, and municipal liquor store.

In 2024, the wastewater treatment fund had about $6 million in operating revenues and $4.68 million in operating expenses. The surface water management fund had $1.3 million in operating revenues, and $1.2 million in operating expenses.

Presentation materials also said municipal liquor store operations had about $2.22 million in gross profit in 2024, and $1.06 million in operating expenses.