Fiscal Crossroads Workbook: City of Radford Audited Fiscal Data and Reconciliations, FY2011-FY2024

The reproducibility workbook behind the Radford fiscal-distress research. It assembles the City of Radford, Virginia's audited financial record into a single citable dataset: the year-by-year municipal electric fund and general fund figures from fiscal year 2011 through fiscal year 2024, the electric-fund-to-general-fund transfer series, the unassigned general-fund balance trajectory, and the GASB 68/75 net-position reconciliations that separate accounting restatements from operating results. It carries the FY2024 figures and the $52.04 million cumulative transfer total that anchor the comparative analysis. The electric-fund arc and the GASB reconciliation are the quantitative spine of The Quiet Option; the FY2024 figures and the cumulative total feed Two Cities, One Machine. Every figure is sourced to the City's Annual Comprehensive Financial Reports and adopted budgets, so any reader can check the numbers in the papers against the underlying record.