Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Item 6M - Staff Report
CITY OF SOUTHLAKE MEMORANDUM August 25, 2025 To: Alison Ortowski, City Manager From: Sharen Jackson, Chief Financial Officer Item 6M Subject: Ordinance No. 1296 1st Reading, Approving, and adopting the Annual Budget for the Fiscal Year 2026 and approving the revised budget figures for the Fiscal Year 2025. Action Requested: The purpose of this item is to seek Council approval and adoption of the FY 2026 annual budget and the revised budget figures for the FY 2025 annual budget. Background Information: The FY 2026 budget and the revised budget for FY 2025 are presented to the City Council for consideration. This budget summarizes the plan of municipal operations for the fiscal year that begins October 1, 2025. The proposed budget was presented to the City Council during the City Council work session on August 19th and via the budget material delivered on August 15t" The summary budget information presented and attached to Ordinance No. 1295 reflects the information presented during the budget work session. Financial Considerations: The proposed budget consists of many funds. The attached fund summary details the funds, including revenue projections, proposed expenditures, and ending fund balance. The FY 2025 total proposed budget for all funds includes projected revenues (all funds) of $154,402,294 and total expenditures of $137,682,832 which is a 5.5% increase over FY 2025 adopted budget. The budget proposes a tax rate reduction of $0.01 with a proposed tax rate of $0.295. Strategic Link: F1 Safeguarding the public trust through a commitment to thoughtful planning and responsible, conservative financial management. F2 Investing to provide and maintain high quality public assets. L3 Attracting , developing and retaining a talented and motivated workforce for lasting world -class performance. Citizen Input/ Board Review: Public hearing is scheduled for September 2nd and September 16th Legal Review: None required Alternatives: In the absence of approving and adopting the proposed budget for FY 2026, per the City Charter, the amount appropriated for the current fiscal year shall be deemed adopted for the ensuing fiscal year on a month -to -month basis with all items in it pro -rated accordingly until such time as the Council adopts a budget for the ensuing fiscal year. Supporting Documents: Ordinance No. 1295 Fiscal Year 2026 Proposed Budget and Revised Fiscal Year 2025 Budget Summary Staff Recommendation: Approval of Ordinance No. 1295, 1st reading, adopting, and approving the Annual Budget for Fiscal Year 2026 and approving the revised budget figures for the Fiscal Year 2025. ORDINANCE NO. 1296 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SOUTHLAKE, TEXAS, APPROVING REVISED BUDGET FIGURES FOR FISCAL YEAR 2025; APPROVING AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2025, AND TERMINATING SEPTEMBER 30, 2026, AND MAKING APPROPRIATIONS FOR EACH DEPARTMENT, PROJECT, AND ACCOUNT; REPEALING CONFLICTING ORDINANCES; PROVIDING A SAVINGS AND SEVERABILITY CLAUSE; AND DECLARING AN EFFECTIVE DATE. WHEREAS, the City Manager has prepared a revision of certain figures in the 2025 budget and submitted same to the City Council; and, WHEREAS, the City Manager of the City of Southlake, Texas (hereinafter referred to as the "City") has caused to be filed with the City Secretary a budget to cover all proposed expenditures of the government of the City for the fiscal year beginning October 1, 2025, and ending September 30, 2026, (hereinafter referred to as the "Budget"); and WHEREAS, the Budget, a copy of which is attached hereto and incorporated herein for all purposes, shows as definitely as possible each of the various projects for which appropriations are set up in the Budget, and the estimated amount of money carried in the Budget for each of such projects; and WHEREAS, the Budget has been filed with the City Secretary for at least thirty (30) days and available for inspection by any taxpayer; and WHEREAS public notice of public hearing on the proposed annual budget, stating the date, time, place, and subject matter of said public hearing, was given as required by the Charter of the City of Southlake and the laws of the State of Texas; and WHEREAS, such public hearing was held on September 16, 2025, prior approval of such date being hereby ratified and confirmed by the City Council, and all those wishing to speak on the Budget were heard; and WHEREAS, the City Council has studied the Budget and listened to the comments of the taxpayers at the public hearing held therefore and has determined that the Budget attached hereto is in the best interest of the city. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SOUTHLAKE, TEXAS: Section 1. That all the above premises are found to be true and correct and are incorporated into the body of this Ordinance as if copied in their entirety. Section 2. That the revised figures, prepared and submitted by the City Manager for the 2024 budget, be, and the same are hereby, in all things, approved and appropriated, and any necessary transfers between accounts and departments are hereby authorized, approved, and appropriated. Section 3. That the Budget attached hereto and incorporated herein for all purposes is adopted for the Fiscal Year beginning October 1, 2025 and ending September 30, 2026; and there is hereby appropriated from the funds indicated such projects, operations, activities, purchases and other expenditures as proposed in the Budget. Section 4. That the City Manager shall file or cause to be filed a true and correct copy of the approved Budget, along with this ordinance, with the City Secretary and in the office of the County Clerks of Denton and Tarrant County, Texas, as required by State law. Section 5. That all ordinances, resolutions, rules, regulations, policies, or provisions in conflict with the provisions of this Ordinance are hereby repealed and rescinded to the extent of conflict herewith. Section 6. If any section, article, paragraph, sentence, clause, phrase or word in this Ordinance, or application thereto any person or circumstances is held invalid or unconstitutional by a Court of competent jurisdiction, such holding shall not affect the validity of the remaining portions of this Ordinance; and the City Council hereby declares it would have passed such remaining portions of this Ordinance despite such invalidity, which remaining portions shall remain in full force and effect. Section 7. That the necessity of adopting and approving a proposed budget for the next fiscal year as required by the laws of the State of Texas requires that this Ordinance shall take effect immediately from and after its passage, and it is accordingly so ordained. PASSED AND APPROVED on first reading this day of , 2025. Shawn McCaskill, Mayor ATTEST: Amy Shelley City Secretary PASSED AND APPROVED ON second reading this day of , 2025. Shawn McCaskill, Mayor ATTEST: Amy Shelley City Secretary APPROVED AS TO FORM: City Attorney Date: Adopted: Effective: REVENUES Ad Valorem Taxes Sales Tax Hotel Tax Franchise Fees Fines Charges for Services Rental Income Permits/Fees Miscellaneous Water Sales -residential Water Sales -commercial Stormwater-residential Stormwater-commercial Wastewater Sales Sanitation Sales Other Utility Charges TIF District Interest Income Total Revenues EXPENDITURES City Secretary Human Resources City Manager Information Technology Communications Support Services General Gov Total Finance Municipal Court Teen Court Finance Total Fire Police Public Safety Support Public Safety Total Streets/Drainage Public Works Admin Facility Maintenance Utility Billing Water Wastewater Sanitation Public Works Total Building Inspections Planning Planning and Dev Total Economic Development Economic Dev. Total Community Services Parks and Recreation Library Services Community Svcs. Total EXPENDITURES. cont. TIF District Crime Control District Vehicle Replacement Court Security Court Technology Stormwater Utility District ALL FUNDS SUMMARY 2026 Proposed and 2025 Revised Budget 09:04 AM 08125/25 2024 Actual 2025 Adopted 2025 Amended $ Increase/ (Decrease) Adopted % Increase/ -Decrease 2026 Proposed $ Increase/ (Decrease) Adopted % Increase/ -Decrease $32,880,517 $34,741,025 $33,557,689 ($1,183,336) -3.4% $34,920,033 $179,008 0.5% 42,438,197 43,739,684 44,477,000 737,316 1.7% 45,163,040 1,423,356 3.3% 2,403,888 2,347,250 2,500,000 152,750 6.5% 2,600,000 252,750 10.8% 3,445,058 3,453,329 3,330,744 (122,585) -3.5% 3,384,208 (69,121) -2.0% 877,041 806,500 961,000 154,500 19.2% 918,500 112,000 13.9% 6,516,171 6,326,081 6,191,803 (134,278) -2.1% 6,452,033 125,952 2.0% 139,534 153,824 153,824 0 0.0% 153,824 0 0.0% 2,298,173 1,509,100 1,910,100 401,000 26.6% 1,614,600 105,500 7.0% 1,382,792 997,000 1,256,156 259,156 26.0% 986,400 (10,600) -1.1% 17,402,892 19,000,400 19,000,400 0 0.0% 20,140,000 1,139,600 6.0% 5,514,961 5,400,200 5,400,200 0 0.0% 5,745,000 344,800 6.4% 923,361 927,050 926,000 (1,050) -0.1% 928,000 950 0.1% 689,715 692,500 692,500 0 0.0% 694,000 1,500 0.2% 9,331,998 11,000,000 11,000,000 0 0.0% 11,500,000 500,000 4.5% 2,899,864 2,856,450 2,977,250 120,800 4.2% 3,185,000 328,550 11.5% 497,369 280,800 298,000 17,200 6.1% 305,800 25,000 8.9% 10,470,200 9,605,358 10,685,868 1,080,510 11.2% 10,376,956 771,598 8.0% 7,842,989 5,442,900 5,686,500 243600600 4.5% 5,334,900 10( 8,000) -2.0% 1147.954.720 $149279, 51 $151.005,034 11,725.58 1.2% 1154,402-2 S5-M-$4 3.4% $621,952 $672,400 $672,400 $0 0.0% $696,630 $24,230 3.6% 905,102 1,074,739 924,739 (150,000) -14.0% 1,101,296 26,557 2.5% 1,226,411 1,282,875 1,282,875 - 0.0% 1,378,621 95,746 7.5% 4,895,966 6,210,561 6,110,561 (100,000) -1.6% 5,007,125 -1,203,436 -19.4% 728,870 905,509 905,509 0 0.0% 896,549 (8,960) -1.0% 2,534,924 2,429,092 2,444,092 15000 0.6% 2,776,058 346,966 14.3% $10,913.225 $12,575.176 $12,340,176 235000 -1.9% $11,856,279 71 -5.7% 2,131,938 2,265,952 2,265,952 0 0.0% 2,370,637 104,685 4.6% 790,603 794,143 844,143 50,000 6.3% 819,121 24,978 3.1 % 114 58 114 485 1844,485 0 0.0% 186,964 2,479 1.3 % $3,087.499 $3.244.580 $3,294,580 $50,000 1.5% $3,376,722 $132.142 4.1 % 12,194,910 12,640,044 13,040,394 400,350 3.2% 13,341,883 701,839 5.6% 8,966,541 9,393,419 9,247,419 (146,000) -1.6% 9,811,691 418,272 4.5% 1,702,592 1,865,056 1,865,056 4 0.0% 1,932,556 67,500 3.6% $22,864.043 $23,898.519 $24,152,869 $254,350 1.1% $25,086,130 $1,187,611 5.0% 1,489,550 1,466,904 1,526,904 60,000 4.1% 1,503,490 36,586 2.5% 2,422,436 2,643,173 2,645,873 2,700 0.1% 2,713,809 70,636 2.7% 1,813,146 1,833,403 1,835,403 2,000 0.1% 1,891,401 57,998 3.2% 537,496 729,291 728,666 (625) -0.1% 748,820 19,529 2.7 % 13,229,875 15,099,544 15,100,991 1,447 0.0% 16,201,119 1,101,575 7.3% 6,894,610 7,905,091 7,907,996 2,905 0.0% 7,964,937 59,846 0.8% 2,085,548 2,222,785 2,312,500 89715 4.0% 2,415,500 192715 8.7% $28,472,661 $31.900.191 $32,058,333 $158,142 0.5% $33,439,076 $1,538,885 4.8% 1,266,686 1,436,730 1,440,730 4,000 0.3% 1,472,047 35,317 2.5% 1,221,948 1,227,780 1,225,030 (2,750) -0.2% 1,235,006 7,226 0.6% $2,488.634 $2,664.510 $2,665,760 ILM 0.0% $2,707,053 $42.543 1.6% 444,623 583�2 583,6226 4 0.0% 526,230 (57,396) -9.8 % 444,E $583.6 62 $583.E 6 29 0.0% 2 2 ($57.3961 -9.8% 1,586,315 1,531,077 1,531,577 500 0.0% 1,545,228 14,151 0.9% 6,855,661 8,427,437 8,290,307 (137,130) -1.6% 8,233,097 (194,340) -2.3% 1,310,222 1,280,886 1,291,586 10700 0.8% 1,330,426 49,,540 3.9% $9,752.1 $11,239.400 $11,113,470 112k930 -1.1% $11.108. 551 (130.6491 -1.2% 7,726,821 8,148,391 9,345,830 1,197,439 100.0% 10,401,059 2,252,668 27.6% 2,405,688 2,742,607 2,742,607 0 0.0% 2,699,896 (42,711) -1.6% 1,840,854 6,869,876 2,477,299 (4,392,577) -63.9% 6,058,612 (811,264) -11.8% 51,150 82,406 82,406 (0) 0.0% 73,172 (9,234) -11.2% 22,364 35,280 35,280 0 0.0% 91,365 56,085 159.0% 602,947 617,842 617,842 0 0.0% 628,087 10,245 1.7% Strategic Initiative Hotel Occupancy Tax Public Art Red Light Camera Facility Maintenance Commercial Vehicle Enforcement Economic Investmest Community Enhancment Dev Corp Debt Service Total Expenditures Net Revenues Bond/Insurance Proceeds Transfers In Transfers Out Total Other Sources (Uses) Nat change in w/c components Beginning Fund Balance Prior Period Adjustment Residual Equity Transfer Ending Fund Balance ALL FUNDS SUMMARY 2026 Proposed and 2025 Revised Budget 09:04 AM 08/25/25 2024 Actual 2025 Adopted 2025 Amended $ Increase/ (Decrease) Adopted % Increase/ -Decrease 2026 Proposed $ Increase/ (Decrease) Adopted % Increase/ -Decrease 430,073 262,928 262,928 0 0.0% 1,616,834 1,353,906 514.9% 892,205 1,548,118 1,548,118 0 0.0% 1,451,896 (96,222) -6.2% 59,747 75,800 75,800 0 0.0% 74,340 (1,460) -1.9% 122,099 50,000 50,000 0 0.0% 50,000 0 0.0% 708,644 799,000 799,000 0 0.0% 1,162,747 363,747 45.5% 172,482 205,660 205,660 0 0.0% 174,017 (31,643) -15.4% 0 0 0 0 0.0% 0 0 0.0% 6,230,874 7,210,086 6,791,004 (419,082) -5.8% 8,299,154 1,089,068 15.1% 15,493,613 15759438 15,759,438 0 0.0% 16,801,412 1,041,974 6.6% 1114.792A44 P.3317997e $130,513,434 1127,002.026 124,003.008 113,0923261 15,236,991 -2.4% 1137,682-932 116,719.462 97-169- qg 5.5% $0 918.766.017 $0 $0 $0 $0 $0 $23,264,782 $19,306,337 $22,605,052 $3,298,716 $18,884,184 ($422,152) ($46.495.539) ($23230.7581 ($37.806.336) ($18.500.000) ($41.405.053) ($18.800.0011 ($3.598.717) ($300.0011 ($36.009.1841 ($17.125.0001 $1,797,152 ] 37;t $0 $0 $0 $0 $146,069,062 $156,010,580 $156,010,580 $161,213,587 so $0 $0 $0 so U0 $00 LO $156,010,580 5156276M 1161.213,587 $160.808.049 PROPOSED BUDGET2026 ALL FUNDS SUMMARY EXPENDITURES BY FUND/CATEGORY 2025 2025 2026 $Increase/ % Increase/ 2024 Adopted Amended Proposed (Decrease) -Decrease FUND Actual Budget Budget Budget AdoMed Adopted General Fund Personnel 37,184,141 39,481,545 39,338,645 41,064,337 1,582,792 4.0% Operations 14,030,689 15,008,306 15,151,206 15,349,501 341,195 2.3% Capital Outlay 10,500 0 0 0 0 0.0% Total 51,225,330 54,489,851 54,489,851 56,413,838 1,923,987 3.5% Utility Fund Personnel 2,864,064 3,217,748 3,217,748 3,270,557 52,809 1.6% Operations 19,854,171 22,611,963 22,705,405 24,056,819 1,444,856 6.4% Capital Outlay 25,533 121,000 121,000 0 (121,000) -100.0% Debt Service 3,277,304 3,633,848 3,633,848 4,465,287 831,439 22.9% Total 26,021,072 29,584,559 29,678,001 31,792,663 2,208,104 7.5% Stormwater District Personnel 269,314 279,857 279,857 275,602 (4,255) -1.5% Operations 333,633 337,985 337,985 352,485 14,500 4.3% Capital Outlay 0 0 0 0 0 0.0% Total 602,947 617,842 617,842 628,087 10,245 1.7% Debt Service Fund Debt Service 6,981,038 7,068,770 7,068,770 7,616,297 547,527 7.7% Total 6,981,038 7,068,770 7,068,770 7,616,297 547,527 7.7% Special Revenue - Reforestation Fund Operations 32,147 35,000 35,000 69,800 34,800 99.4% Capital Outlay 0 0 0 0 0 0.0% Total 32,147 35,000 35,000 69,800 34,800 99.4% Facility Maintenance Operations 702,786 0 0 0 0 0.0% Capital Outlay 5 858 799,000 799,000 1,162,747 363,747 45.5% Total 708,644 799,000 799,000 1,162,747 363,747 45.5% Special Revenue - Park Dedication Operations 0 0 0 0 0 0.0% Capital Outlay 0 60,000 60,000 0 (60,000) 0.0% Total 0 60,000 60,000 0 (60,000) -100.0% Special Revenue - Parks and Recreation Operations 31,327 87,500 87,500 44,000 (43,500) -49.7% Capital Outlay 0 0 0 0 0 0.0% Total 31,327 87,500 87,500 44,000 (43,500) -49.7% Special Revenue - Library Donation Fund Operations 7,888 15,000 15,000 8,000 (7,000) -46.7% Capital Outlay 0 0 0 0 0 0.0% Total 7,888 15,000 15,000 8,000 (7,000) -46.7% TIF Fund Personnel 340,660 344,695 344,695 364,375 19,680 5.7% Operations 7,386,161 7,803,696 8,301,135 10,036,684 2,232,988 28.6% Capital Outlay 0 0 700,000 0 (0) 0.0% Total 7,726,821 8,148,391 9,345,830 10,401,059 2,252,668 27.6% PROPOSED BUDGET2026 ALL FUNDS SUMMARY EXPENDITURES BY FUND/CATEGORY 2025 2025 2026 $Increase/ % Increase/ 2024 Adopted Amended Proposed (Decrease) -Decrease FUND Actual Budaet Budget Budaet Adopted Adopted Crime Control District Fund Personnel 2,014,210 2,177,551 2,177,551 2,268,657 91,106 4.2% Operations 358,931 565,056 565,056 431,239 (133,817) -23.7% Capital Outlay 32,547 0 0 0 (0) 100.0% Total 2,405,688 2,742,607 2,742,607 2,699,896 (42,711) -1.6% SPDC Fund Personnel 576,980 646,846 646,846 659,426 12,580 1.9% Operations 1,451,717 1,890,676 1,900,046 1,891,321 645 0.0% Capital Outlay 381,447 1,082,000 1,082,000 1,020,500 (61,500) -5.7% Debt Service 2,787,565 2,611,789 2,611,789 2,275,022 (336,767) -12.9% Total 5,197,709 6,231,311 6,240,681 5,846,269 (385,042) -6.2% Strategic Initiative Fund Capital Outlay 430,073 262,928 262,928 1,616,834 1,353,906 514.9% Total 430,073 262,928 262,928 1,616,834 1,353,906 514.9% Vehicle Replacement Capital Outlay 1,840,854 6,869,876 2,477,299 6,058,612 81( 1,264) -11.8% Total 1,840,854 6,869,876 2,477,299 6,058,612 (811,264) -11.8% Hotel Occupancy Fund Personnel 249,665 290,823 290,823 325,621 34,798 12.0% Operations 642,540 1,257,295 1,257,295 1,126,275 (131,020) -10.4% Capital Outlay 0 0 0 0 0 0.0% Total 892,205 1,548,118 1,548,118 1,451,896 (96,222) -6.2% Court Security Fund Personnel 41,552 66,846 66,846 57,612 (9,234) -13.8% Operations 9,598 15,560 15,560 15,560 0 0.0% Capital Outlay 0 0 0 0 0 0.0% Total 51,150 82,406 82,406 73,172 (9,234) -11.2% Court Technology Fund Operations 22,364 35,280 35,280 91,365 56,085 159.0% Capital Outlay 0 0 0 0 0 0.0% Total 22,364 35,280 35,280 91,365 56,085 159.0% Recycling Fund Operations 3 761 6 000 6 000 3 000 (3,000) -50.0% Total 3,761 6,000 6,000 3,000 (3,000) -50.0% Red Light Camera Fund Personnel 0 0 0 0 0 0.0% Operations 122,099 50,000 50,000 50,000 0 0.0% Capital Outlay 0 0 0 0 0 0.0% Total 122,099 50,000 50,000 50,000 0 0.0% Public Art Fund Operations 59,747 75,800 75,800 74,340 (1,460) -1.9% Capital 0 0 0 0 0 0.0% Total 59,747 75,800 75,800 74,340 (1,460) -1.9% Commercial Vehicle Enforcement Fund Personnel 165,041 181,335 181,335 153,192 (28,143) -15.5% Operations 7,441 24,325 24,325 20,825 (3,500) -14.4% Capital Outlay 0 0 0 0 0 0.0% Total 172,482 205,660 205,660 174,017 (31,643) -15.4% CEDC Fund Personnel 2,998,604 3,575,322 3,575,322 3,732,340 157,018 4.4% Operations 2,276,214 2,891,268 2,873,311 2,721,768 (169,500) -5.9% Capital Outlay 0 0 0 0 0 0.0% Debt Service 2,447,706 2,445,031 2,445,031 2.444.806 225 0.0% Total 7,722,524 8,911,621 8,893,664 8,898,914 (12,707) -0.1% CEDC REPLACEMENT Capital 0 743,496 342,371 1,845,046 1,101,550 148.2% Total 0 743,496 342,371 1,845,046 1,101,550 148.2% PROPOSED BUDGET2026 ALL FUNDS SUMMARY EXPENDITURES BY FUND/CATEGORY 2025 2025 2026 $Increase/ % Increase/ 2024 Adopted Amended Proposed (Decrease) -Decrease FUND Actual Budget Budaet Budaet AdoMed Adopted Economic Investment Fund Operations 0 0 0 0 0 0.0% Capital 0 0 0 0 0 0.0% Total 0 0 0 0 0 0.0% Special Revenue - Police Services Operations 42,109 21,030 21,030 5,980 (15,050) -71.6% Capital 0 0 0 0 0 0.0% Total 42,109 21,030 21,030 5,980 (15,050) -71.6% Technology Infrastructure and Security Fund Operations 632,378 1,186,973 1,186,973 657,000 (529,973) -44.6% Capital 894,031 634,415 634,415 0 (634,415) -100.0% Total 1,526,409 1,821,388 1,821,388 657,000 (1,164,388) -63.9% GRAND TOTAL ALL FUNDS 113,826,388 130,513,434 127,002,026 137,682,832 7,169,398 5.5% EXPENDITURE CATEGORY Personnel 46,704,231 50,262,568 50,119,668 52,171,719 1,909,151 3.8% Operations 48,007,701 53,918,713 54,643,907 57,005,962 3,087,249 5.7% Capital Outlay 3,620,843 10,572,715 6,479,013 11,703,739 1,131,024 10.7% Debt Service 15,493,613 15,759,438 15,759,438 16,801,412 1.041.974 6.6% GRAND TOTAL ALL FUNDS 113,826,388 130,513,434 127,002,026 137,682,832 7,169,398 5.5% PROPOSED BUDGET 2026 ALL FUNDS SUMMARY EXPENDITURES BY FUND/DIVISION/CATEGORY 2025 2025 2026 $ Increase/ % Increase/ 2024 Adopted Amended Proposed (Decrease) -Decrease GENERAL FUND Actual Budget Budget Budget Adopted Adopted City Secretary/Mayor/Council Personnel 499,248 522,147 522,147 550,648 28,501 5.5% Operations 122,704 150,253 150,253 145,982 (4,271) -2.8% Capital Outlay 0 0 0 0 0 0.0% Total 621,952 672,400 672,400 696,630 24,230 3.6% Human Resources Personnel 720,831 839,978 689,978 883,734 43,756 5.2% Operations 184,271 234,761 234,761 217,562 (17,199) -7.3% Capital Outlay 0 0 0 0 0 0.0% Total 905,102 1,074,739 924,739 1,101,296 26,557 2.5% City Manager's Office Personnel 1,185,140 1,235,493 1,235,493 1,330,586 95,093 7.7% Operations 41,271 47,382 47,382 48,035 653 1.4% Capital Outlay 0 0 0 0 0 0.0% Total 1,226,411 1,282,875 1,282,875 1,378,621 95,746 7.5% Support Services Personnel 819,292 889,555 904,555 1,050,021 160,466 18.0% Operations 1,715,632 1,539,537 1,539,537 1,726,037 186,500 12.1 % Capital Outlay 0 0 0 0 0 0.0% Total 2,534,924 2,429,092 2,444,092 2,776,058 346,966 14.3% Communications Personnel 598,499 715,898 715,898 718,364 2,466 0.3% Operations 130,371 189,611 189,611 178,185 (11,426) -6.0% Capital Outlay 0 0 0 0 0 0.0% Total 728,870 905,509 905,509 896,549 (8,960) -1.0% Information Technology Personnel 1,229,947 1,464,829 1,364,829 1,322,022 (142,807) -9.7% Operations 2,139,610 2,924,344 2,924,344 3,028,103 103,759 3.5% Capital Outlay 0 0 0 0 0 0.0% Total 3,369,557 4,389,173 4,289,173 4,350,125 (39,048) -0.9% Finance Personnel 1,689,391 1,825,427 1,825,427 1,894,562 69,135 3.8% Operations 442,547 440,525 440,525 476,075 35,550 8.1 % Capital Outlay 0 0 0 0 0 0.0% Total 2,131,938 2,265,952 2,265,952 2,370,637 104,685 4.6% Municipal Court Personnel 659,147 697,308 697,308 722,286 24,978 3.6% Operations 131,456 96,835 146,835 96,835 0 0.0% Capital Outlay 0 0 0 0 0 0.0% Total 790,603 794,143 844,143 819,121 24,978 3.1 % Teen Court Personnel 151,719 169,745 169,745 172,499 2,754 1.6% Operations 13,239 14,740 14,740 14,465 (275) -1.9% Capital Outlay 0 0 0 0 0 0.0% Total 164,958 184,485 184,485 186,964 2,479 1.3% GENERALFUND Fire Services Personnel Operations Capital Outlay Total Police Services Personnel Operations Capital Outlay Total Public Safety Support Personnel Operations Capital Outlay Total Building Inspection Personnel Operations Capital Outlay Total Streets/Drainage Personnel Operations Capital Outlay Total Facility Maintenance Personnel Operations Capital Outlay Total Public Works Administration Personnel Operations Capital Outlay Total Planning Personnel Operations Capital Outlay Total Economic Development Personnel Operations Capital Outlay Total Community Services Personnel Operations Capital Outlay Total PROPOSED BUDGET 2026 ALL FUNDS SUMMARY EXPENDITURES BY FUND/DIVISION/CATEGORY 2025 2025 2026 $ Increase/ % Increase/ 2024 Adopted Amended Proposed (Decrease) -Decrease Actual Budget Budget Budget Adopted Adopted 11,235,469 11,572,774 11,926,874 12,225,631 652,857 5.6% 959,441 1,067,270 1,113,520 1,116,252 48,982 4.6% 0 0 0 0 0 0.0% 12,194,910 12,640,044 13,040,394 13,341,883 701,839 5.6% 7,812,218 8,163,333 8,083,333 8,603,600 440,267 5.4% 1,112,214 1,209,056 1,143,056 1,202,111 (6,945) -0.6% 0 0 0 0 0 0.0% 8,924,432 9,372,389 9,226,389 9,805,711 433,322 4.6% 0 0 0 0 0 0.0% 1,702,592 1,865,056 1,865,056 1,932,556 67,500 3.6% 0 0 0 0 0 0.0% 1,702,592 1,865,056 1,865,056 1,932,556 67,500 3.6% 1,214,985 1,321,765 1,329,765 1,368,761 46,996 3.6% 51,701 114,965 110,965 103,286 (11,679) -10.2% 0 0 0 0 0 0.0% 1,266,686 1,436,730 1,440,730 1,472,047 35,317 2.5% 884,629 928,737 594,421 538,167 10,500 0 1,489,550 1,466,904 572,458 608,090 1,240,688 1,225,313 0 0 1,813,146 1,833,403 928,737 985,799 598,167 517,691 0 0 1,526,904 1,503,490 608,090 631,787 1,227,313 1,259,614 0 0 1,835,403 1,891,401 57,062 (20,476) 0 36,586 23,697 34,301 0 57,998 6.1 % -3.8% 0.0% 2.5% 3.9% 2.8% 0.0% 3.2 % 1,693,172 1,904,252 1,854,252 1,961,913 57,661 3.0% 729,264 738,921 791,621 751,896 12,975 1.8% 0 0 0 0 0 0.0% 2,422,436 2,643,173 2,645,873 2,713,809 70,636 2.7% 1,175,917 1,169,312 1,169,312 1,180,288 10,976 0.9% 46,031 58,468 55,718 54,718 (3,750) -6.4% 0 0 0 0 0 0.0% 1,221,948 1,227,780 1,225,030 1,235,006 7,226 0.6% 385,263 503,256 503,256 459,884 (43,372) -8.6% 59,360 80,370 80,370 66,346 (14,024) -17.4% 0 0 0 0 0 0.0% 444,623 583,626 583,626 526,230 (57,396) -9.8% 1,145,168 1,170,638 441,147 360,439 0 0 1,586,315 1,531,077 1,170,638 1,209,859 360,939 335,369 0 0 1,531,577 1,545,228 39,221 3.4% (25,070) -7.0% 0 0.0% 14,151 0.9% PROPOSED BUDGET 2026 ALL FUNDS SUMMARY EXPENDITURES BY FUND/DIVISION/CATEGORY 2025 2025 2026 $ Increase/ % Increase/ 2024 Adopted Amended Proposed (Decrease) -Decrease GENERAL FUND Actual Budget Budget Budget Adopted Adopted Parks and Recreation Personnel 2,670,031 2,899,718 2,749,718 2,857,898 (41,820) -1.4% Operations 1,712,012 1,725,697 1,729,197 1,690,152 (35,545) -2.1% Capital Outlay 0 0 0 0 0 0.0% Total 4,382,043 4,625,415 4,478,915 4,548,050 (77,365) -1.7% Library Services Personnel 841,617 879,290 889,290 934,195 54,905 6.2% Operations 460,717 386,596 387,296 388,231 1,635 0.4% Capital Outlay 0 0 0 0 0 0.0% Total 1,302,334 1,265,886 1,276,586 1,322,426 56,540 4.5% TOTAL GENERAL FUND 51,225,330 54,489,851 54,489,851 56,413,838 1,923,987 3.5% PROPOSED BUDGET 2026 ALL FUNDS SUMMARY EXPENDITURES BY FUND/DIVISION/CATEGORY 2025 2025 2026 $ Increase/ % Increase/ 2024 Adopted Amended Proposed (Decrease) -Decrease Actual Budget Budget Budget Adopted Adopted UTILITY FUND Utility Billing Personnel 482,479 556,315 556,315 568,778 12,463 2.2% Operations 51,256 166,976 166,351 177,042 10,066 6.0% Capital Outlay 0 0 0 0 0 0.0% Total 533,735 723,291 722,666 745,820 22,529 3.1% Water Utilities Personnel 1,786,906 2,027,216 2,027,216 2,027,941 725 0.0% Operations 11,417,436 13,057,328 13,058,775 14,173,178 1,115,850 8.5% Capital Outlay 25,533 15,000 15,000 0 (15,000) -100.0% Total 13,229,875 15,099,544 15,100,991 16,201,119 1,101,575 7.3% Wastewater Utilities Personnel 594,679 634,217 634,217 673,838 39,621 6.2% Operations 6,299,931 7,164,874 7,167,779 7,291,099 126,225 1.8% Capital Outlay 0 106,000 106,000 0 10( 6.000) -100.0% Total 6,894,610 7,905,091 7,907,996 7,964,937 59,846 0.8% Sanitation Operations 2,085,548 2,222,785 2,312,500 2,415,500 192,715 8.7% Total 2,085,548 2,222,785 2,312,500 2,415,500 192,715 8.7% Non -Departmentalized Debt Service 3,277,304 3,633,848 3,633,848 4,465,287 831,439 22.9% Total 3,277,304 3,633,848 3,633,848 4,465,287 831,439 22.9% TOTAL UTILITY FUND 26,021,072 29,584,559 29,678,001 31,792,663 2,208,104 7.5% STORM WATER DISTRICT Personnel 269,314 279,857 279,857 275,602 (4,255) -1.5% Operations 333,633 337,985 337,985 352,485 14,500 4.3% Capital Outlay 0 0 0 0 0 0.0% Total 602,947 617,842 617,842 628,087 10,245 1.7% DEBT SERVICE FUND Principal 5,771,358 6,123,304 6,123,304 6,346,251 222,947 3.6% Interest 1,202,050 925,966 925,966 1,250,546 324,580 35.1% Administrative Expenses 7,630 19,500 19,500 19,500 0 0.0% Total 6,981,038 7,068,770 7,068,770 7,616,297 547,527 7.7% SPECIAL REVENUE REFORESTATION FUND Operations 32,147 35,000 35,000 69,800 34,800 99.4% Capital Outlay 0 0 0 0 0 0.0% Total 32,147 35,000 35,000 69,800 34,800 99.4% FACILITY MAINTENANCE Operations 702,786 0 0 0 0 0.0% Capital Outlay 5,858 799,000 799,000 1,162,747 363,747 45.5% Total 708,644 799,000 799,000 1,162,747 363,747 45.5% SPECIAL REVENUE PARK DEDICATION FUND Operations 0 0 0 0 0 0.0% Capital Outlay 0 60,000 60,000 0 (60,000) 0.0% Total 0 60,000 60,000 0 (60,000) -100.0% SPECIAL REVENUE PARK AND RECREATION Operations 31,327 87,500 87,500 44,000 (43,500) -49.7% Capital Outlay 0 0 0 0 0 0.0% Total 31,327 87,500 87,500 44,000 (43,500) -49.7% PROPOSED BUDGET2026 ALL FUNDS SUMMARY EXPENDITURES BY FUND/DIVISION/CATEGORY 2025 2025 2026 $ Increase/ % Increase/ 2024 Adopted Amended Proposed (Decrease) -Decrease Actual Budget Budget Budget Adopted Adopted SPECIAL REVENUE LIBRARY DONATION FUND Operations 7,888 15,000 15,000 8,000 (7,000) -46.7% Capital Outlay 0 0 0 0 0 0.0% Total 7,888 15,000 15,000 8,000 (7,000) -46.7% TIF FUND Personnel 340,660 344,695 344,695 364,375 19,680 5.7% Operations 7,386,161 7,803,696 8,301,135 10,036,684 2,232,988 28.6% Capital Outlay - 0 700,000 - (0) 0.0% Total 7,726,821 8,148,391 9,345,830 10,401,059 2,252,668 27.6% CRIME CONTROL DISTRICT FUND Personnel 2,014,210 2,177,551 2,177,551 2,268,657 91,106 4.2% Operations 358,931 565,056 565,056 431,239 (133,817) -23.7% Capital Outlay 32,547 0 0 0 (0) 0.0% Total 2,405,688 2,742,607 2,742,607 2,699,896 (42,711) -1.6% SPDC FUND Personnel 576,980 646,846 646,846 659,426 12,580 1.9% Operations & Maintenance 1,451,717 1,890,676 1,900,046 1,891,321 645 0.0% Capital Outlay 381,447 1,082,000 1,082,000 1,020,500 (61,500) -5.7% Debt Service 2,787,565 2,611,789 2,611,789 2,275,022 33( 6.767) -12.9% Total 5,197,709 6,231,311 6,240,681 5,846,269 (385,042) -6.2% STRATEGIC INITIATIVE FUND Capital Outlay 430,073 262,928 262,928 1,616,834 1,353,906 514.9% Total 430,073 262,928 262,928 1,616,834 1,353,906 514.9% VEHICLE REPLACEMENT Capital 1,840,854 6,869,876 2,477,299 6,058,612 81( 1,264) -11.8% Total 1,840,854 6,869,876 2,477,299 6,058,612 (811,264) -11.8% HOTEL OCCUPANCY FUND Personnel 249,665 290,823 290,823 325,621 34,798 12.0% Operations 642,540 1,257,295 1,257,295 1,126,275 (131,020) -10.4% Capital 0 0 0 0 0 0.0% Total 892,205 1,548,118 1,548,118 1,451,896 (96,222) -6.2% COURT SECURITY FUND Personnel 41,552 66,846 66,846 57,612 (9,234) -13.8% Operations 9,598 15,560 15,560 15,560 0 0.0% Capital Outlay 0 0 0 0 0 0.0% Total 51,150 82,406 82,406 73,172 (9,234) -11.2% COURT TECHNOLOGY FUND Operations 22,364 35,280 35,280 91,365 56,085 159.0% Capital Outlay 0 0 0 0 0 0.0% Total 22,364 35,280 35,280 91,365 56,085 159.0% RECYCLING FUND Operations 3,761 6,000 6 000 3 000 (3,000) -50.0% Total 3,761 6,000 6,000 3,000 (3,000) -50.0% PROPOSED BUDGET 2026 ALL FUNDS SUMMARY EXPENDITURES BY FUND/DIVISION/CATEGORY 2025 2025 2026 $ Increase/ % Increase/ 2024 Adopted Amended Proposed (Decrease) -Decrease Actual Budget Budget Budget Adopted Adopted RED LIGHT CAMERA FUND Personnel 0 0 0 0 0 0.0% Operations 122,099 50,000 50,000 50,000 0 0.0% Capital Outlay 0 0 0 0 0 0.0% Total 122,099 50,000 50,000 50,000 0 0.0% PUBLIC ART FUND Operations 59,747 75,800 75,800 74,340 (1,460) -1.9% Capital 0 0 0 0 0 0.0% Total 59,747 75,800 75,800 74,340 (1,460) -1.9% COMMVERICAL VEHICLE ENFORCEMENT Personnel 165,041 181,335 181,335 153,192 (28,143) -15.5% Operations 7,441 24,325 24,325 20,825 (3,500) -14.4% Capital Outlay 0 0 0 0 0 0.0% Total 172,482 205,660 205,660 174,017 (31,643) -15.4% CEDC FUND Personnel 2,998,604 3,575,322 3,575,322 3,732,340 157,018 4.4% Operations & Maintenance 2,276,214 2,891,268 2,873,311 2,721,768 (169,500) -5.9% Capital Outlay 0 0 0 0 0 0.0% Debt Service 2,447,706 2,445,031 2,445,031 2,444,806 2225) 0.0% Total 7,722,524 8,911,621 8,893,664 8,898,914 (12,707) -0.1% CEDC REPLACEMENT Capital 0 743,496 342,371 1,845,046 1,101,550 148.2% Total 0 743,496 342,371 1,845,046 1,101,550 148.2% ECONOMIC INVESTMENT FUND Operations 0 0 0 0 0 0.0% Capital 0 0 0 0 0 0.0% Total 0 0 0 0 0 0.0% SPECIAL REVENUE POLICE SERVICES Operations 42,109 21,030 21,030 5,980 (15,050) -71.6% Capital 0 0 0 0 0 0.0% Total 42,109 21,030 21,030 5,980 (15,050) -71.6% TECHNOLOGY INFRASTRUCTURE AND SECURITY FUND Operations 632,378 1,186,973 1,186,973 657,000 (529,973) -44.6% Capital 894,031 634,415 634,415 0 63( 4.415) -100.0% Total 1,526,409 1,821,388 1,821,388 657,000 (1,164,388) -63.9% GRAND TOTAL - ALL FUNDS 113,826,388 130,513,434 127,002,026 137,682,832 7,169,398 5.5% PROPOSED BUDGET2026 ALL FUNDS SUMMARY Special Special Special Revenue Revenue Special Storm General Utility Debt Service Revenue Park Parks/ Revenue TIF Operating Crime Control Vehicle Water Fund Fund Fund Reforestation Dedication Recreation Library Fund District Fund Replacement District Projected Revenues $60,005,352 $41,830,300 $6,581,725 $11,000 $150,000 $45,000 $4,700 $10,676,956 $2,880,040 $420,000 $1,672,000 Projected Expenditures $56,413,838 $31,792,663 $7,616,297 $69,800 $0 $44,000 $8,000 $10,401,059 $2,699,896 $6,058,612 $628,087 Net Revenues $3,591,514 $10,037,637 ($1.034.5721 ($58.800) $150,000 $1,000 (53.300) $275.89 $180,144 ($5.638.612) $1,043,913 Total Other Sources (Uses) ($3,263,946) ($9,673,212) $400,552 $0 ($300,000) $0 $0 $0 ($115,202) $2,000,000 ($967,432) Estimated Fund Balance/ Working Capital9/30/25 $14,114,254 $24,582,110 $1,801,010 $203,358 $1,916,814 $193,086 $16,305 $13,280,044 $5,356,309 $15,222,490 $2,348,043 Estimated Fund Balance/ Working Capital9/30/26 $14,441,822 $24,946,535 $1,166,990 $144,558 $1,766,814 $194,086 $13,005 $13,555,941 $5,421,251 $11,583,878 $2,424,524 Technology Strategic Facility Infrastructure/ Economic Commercial Hotel Court Court Red Light Police Initiative Maintenance Security Investment Vehicle Occupancy Security Technology Camera Public Art Services Recycling Fund Fund Fund Fund Enforcement Fund Fund Fund Fund Fund Fund Fund CEDC Funds SPDC Funds Total $110,000 $432,000 $805,000 $120,000 $22,000 $2,725,000 $12,000 $8,000 $1,500 $17,000 $1,200 $8,500 $13,770,107 $12,092,914 $154,402,294 $1,616,834 $1,162,747 $657,000 $0 $174,017 $1,451,896 $73,172 $91,365 $50,000 $74,340 $5,980 $3,000 $10,743,960 $5,846,269 $137,682,832 ($1.506.834) 7 747) $148,000 $120,0001 2 1 1 27 1 1 172 ($83.36Q ($48.500) (557.340) ($4.780) $5.500 $3,026.147 24 $16,719,462 ($500,000) $2,000,000 $1,000,000 $150,000 $100,000 ($717,750) $0 $0 $0 $108,750 $0 $0 ($866,404) ($6,480,357) ($17,125,000) $4,760,335 $14,067,256 $7,905,278 $3,811,789 $220,874 $4,601,247 $410,521 $304,858 $79,346 $476,005 $57,548 $79,862 $29,445,913 $15,958,933 $161,213,587 $2,753,501 $15,336,509 $9,053,278 $4,081,789 $168,857 $5,156,601 $349,349 $221,493 $30,846 $527,415 $52,768 $85,362 $31,605,656 $15,725,221 $160,808,049 REVENUES Ad Valorem Taxes Sales Tax Franchise Taxes Fines Charges for Services Permits/Fees Miscellaneous Interest Income Total Revenues EXPENDITURES City Secretary Human Resources City Manager Information Technology Communications Support Services General Gov. Total Finance Municipal Court Teen Court Finance Total Fire Police Public Safety Support Public Safety Total Streets/Drainage Facility Maintenance Public Works Admin Public Works Total Building Inspections Planning Planning and Dev Total Economic Development Economic Dev. Total Community Services Parks and Recreation Library Services Community Svcs. Total Total Expenditures Net Revenues Lease Proceeds Transfers In Transfers Out Total Other Sources (Uses) Beginning Fund Balance Residual Equity Transfer Ending Fund Balance Fund balance percentage GENERAL FUND 2026 Proposed and 2025 Revised Budget 09:04 AM n 25/25 2024 Actual 2025 Adopted 2025 Amended $ Increase/ (Decrease) Adopted % Increase/ -Decrease 2026 Proposed $ Increase/ (Decrease) Adopted % Increase/ -Decrease $27,190,295 $28,487,889 $27,487,889 ($1,000,000) -3.5% $28,423,309 ($64,580) -0.2% 21,278,207 21,978,469 22,325,000 346,531 1.6% 22,665,500 687,031 3.1% 3,445,058 3,453,329 3,330,744 (122,585) -3.5% 3,384,208 (69,121) -2.0% 808,361 743,500 903,000 159,500 21.5% 903,500 160,000 21.5% 1,842,840 1,598,336 1,639,475 41,139 2.6% 1,814,336 216,000 13.5% 1,925,889 1,414,100 1,653,100 239,000 16.9% 1,519,600 105,500 7.5% 704,334 349,900 642,900 293,000 83.7% 369,900 20,000 5.7% 1,322,931 925,000 925,000 0 0.0% 925,000 0 0.0% $58,517,915 $58,950,523 $58,907,108 ($43,415) -0.1% $60,005,352 $1,054,829 1.8% $621,952 $672,400 $672,400 $0 0.0% $696,630 $24,230 3.6% 905,102 1,074,739 $924,739 (150,000) -14.0% 1,101,296 26,557 2.5% 1,226,411 1,282,875 1,282,875 0 0.0% 1,378,621 95,746 7.5% 3,369,557 4,389,173 4,289,173 (100,000) -2.3% 4,350,125 (39,048) -0.9% 728,870 905,509 905,509 0 0.0% 896,549 (8,960) -1.0% 2,534,924 2,429,092 2,444,092 15 000 0.6% 2,776,058 346,966 14.3% 9386816 $10,753.788 $10,518.788 235000 -2.2% $11,199,279 $445,491 4.1% 2,131,938 2,265,952 2,265,952 0 0.0% 2,370,637 104,685 4.6% 790,603 794,143 844,143 50,000 6.3% 819,121 24,978 3.1% 164,958 184,485 184,485 0 0.0% 186,964 2 479 1.3 % 3 087 499 $3,244, $3,294, $50,000 1.5% $3,376,722 $132,142 4.1% 12,194,910 12,640,044 13,040,394 400,350 3.2% 13,341,883 701,839 5.6% 8,924,432 9,372,389 9,226,389 (146,000) -1.6% 9,805,711 433,322 4.6% 1,702,592 1,865,056 1,865,056 0 0.0% 1,932,556 67500 3.6% $22,821,934 $23,877.489 $24,131, $254,350 1.1% $25,080.1 $1,202,661 5.0% 1,489,550 1,466,904 1,526,904 60,000 4.1% 1,503,490 36,586 2.5% 1,813,146 1,833,403 1,835,403 2,000 0.1% 1,891,401 57,998 3.2% 2,422,436 2,643,173 2,645,873 2700 0.1% 2,713,809 70636 2.7% 5 725132 $5,943 $6,008,180 $64,700 1.1 % $6,108, $165,220 2.8% 1,266,686 1,436,730 1,440,730 4,000 0.3% 1,472,047 35,317 2.5% 1,221,948 1,227,780 1,225,030 (2,750) -0.2% 1,235,006 7226 0.6% 2 488 634 $2,664.510 2 665 11M 0.0% $2,707,053 $42,543 1.6% 444,623 583,626 583,626 0 0.0% 526,230 (57,396) -9.8% $444,623 $583.626 583 626 $0 0.0% $526.230 7 396 -9.8% 1,586,315 1,531,077 1,531,577 500 0.0% 1,545,228 14,151 0.9% 4,382,043 4,625,415 4,478,915 (146,500) -3.2% 4,548,050 (77,365) -1.7% 1,302,334 1,265,886 1,276,586 10700 0.8% 1,322,426 56540 4.5% 7 270 692 $7,422, $7,287,078 135 300 -1.8% $7,415,704 674 -0.1% $51,225,330 $54,489,851 $54,489,851 $0 0.0% $56,413,838 $1,923,987 3.5% $7.292.585 4 72 417 257 41 3 591 514 869 1 $0 $0 $0 $0 $0 2,768,830 2,857,917 2,883,720 25,803 2,986,054 ($10.583.486) ($7,000.000) ($10.250.000) (3,250,000) ($6.250.000) ($7.814.6561 ($4.142.0831 ($7.366.2801 ($3.224.1971 ($3.263.9461 $17,585,348 $17,063,277 $17,063,277 $14,114,254 $17,063.277 $0 $17,381.866 $0 $14,114.254 $0 $14,441.822 33.31 % 31.90 % 25.90 % 25.60% REVENUES Interest Total Revenues EXPENDITURES Infrastructure Maintenance Community Enhancement Technology Infrastructure Capital Acquisition Total Expenditures Net Revenues Transfer from other funds Transfer to other funds Total Other Sources/(Uses) Beginning Fund Balance Ending Fund Balance GENERALFUND Strategic Initiative Fund 2026 Proposed and 2025 Revised Budget 09:04 AM 08/25/25 2024 Actual LAdd 2025 Amended $ Increase/ (Decrease) Adopted % Increase/ -Decrease 2026 Proposed $ Increase/ (Decrease) Adopted % Increase/ -Decrease 241,379 198,000 155,000 4( 3,000) -21.7% 110,000 8( 8,000) -44.4% $241,379 $198,000 $155,000 ($43,000) 0.0% $110,000 ($88,000) -44.4% $0 $0 $0 $0 0.0% $0 0 0.0% 104,199 202,000 202,000 0 0.0% 216,491 14,491 7.2% 0 0 0 0 0.0% 596,843 596,843 5968429900.0% 325,874 60928 60928 0 0.0% 803,500 742,572 1218.8% $430,073 $262,928 $262,928 $0 0.0% $1,616,834 $1,353,906 514.9% ($188.6941 ($64.9281 1 7 2 3 000 ($1.506.8341 ($1.441.9061 $7,800,000 $3,600,000 $5,600,000 $4,000,000 (10,700,000) (6,000,000) (6,000,000) (4,500,000) r$z.soo.0001 ($z.aoo.00m o0 00o soo 000 $8,356,957 $5,268,263 $5,268,263 $2,803.335 $5,268,263 S4.760.335 $4,760,335 $2,753,501 REVENUES Interest Total Revenues EXPENDITURES Operations Capital Total Expenditures Net Revenues Transfer from other funds Transfer to other funds Total Other Sources/(Uses) Beginning Fund Balance Ending Fund Balance GENERAL FUND Facility Maintenance 2026 Proposed and 2025 Revised Budget 09:04 AM 08/25/25 2024 Actual 2025 Adopted 2025 Amended $ Increase/ (Decrease) Adopted % Increase/ -Decrease 2026 Proposed $ Increase/ (Decrease) Adopted % Increase/ -Decrease 599,602 432,000 432,000 0 0.0% 432,000 0 0.0% $599,602 $432,000 $432,000 $0 0.0% $432,000 $0 0.0% $702,786 $0 $0 $0 0.0% $0 0 0.0% 5858 799,000 799,000 0 0.0% 1,162,747 363,747 45.5% $708,644 $799,000 $799,000 $0 0.0% $1,162,747 $363,747 45.5% ($109.0421 ($367.0001 ($367.0001 $Q ($730.7471 747 $1,200,000 $1,500,000 $1,500,000 $2,000,000 ($0) ($0) ($0) ($0) 24Q Q $1 5U0 U00 $1 �44 Q44 $? 999 �0 $11,843,298 $12,934,256 $12,934,256 $14,067,256 $12,934,256 $14,067.256 $14.067.256 $15.336.509 REVENUES Interest Total Revenues EXPENDITURES Operations Capital Total Expenditures Net Revenues Transfer from other funds Transfer to other funds Total Other Sources/(Uses) Beginning Fund Balance Ending Fund Balance GENERAL FUND Economic Investment Fund 2026 Proposed and 2025 Revised Budget 09:04 AM 08/25/25 2024 Actual 2025 Adopted 2025 Amended $ Increase/ (Decrease) Adopted % Increase/ -Decrease 2026 Proposed $ Increase/ (Decrease) Adopted % Increase/ -Decrease 166,311 120,000 120,000 0 0.0% 120,000 0 0.0% $166,311 $120,000 $120,000 $0 0.0% $120,000 $0 0.0% $0 $0 $0 $0 0.0% $0 0 0.0% 0 0 0 0 0.0% 0 0 0.0% $0 $0 $0 $0 0.0% $0 $0 0.0% $129 9000 $124 QQ $0 $124 QO $0 $150,000 $150,000 $150,000 $150,000 ($0) ($0) ($0) ($0) $3,225,478 � $3,541,789 11 $3,541,789 11 $3,811,789 2>31 Z REVENUES Miscellaneous Interest Total Revenues EXPENDITURES Customer Enhancements Information Security Business Continuity Security Equipment and Infrastructure Technology Infrastructure Total Expenditures Net Revenues Transfer from other funds Transfer to other funds Total Other Sources/(Uses) Beginning Fund Balance Ending Fund Balance GENERAL FUND Technology Infrastructure and Security Fund 2026 Proposed and 2025 Revised Budget 09:04 AM 08/25/25 $ Increase/ $ Increase/ 2024 2025 2025 (Decrease) % Increase/ 2026 (Decrease) % Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease 482,758 500,000 480,000 (20,000) -4.0% 480,000 (20,000) -4.0% 377,316 285,000 325,000 40,000 14.0% 325,000 40,000 14.0% $860,074 $785,000 $805,000 $20,000 0.0% $805,000 $20,000 2.5% 59,680 364,303 364,303 0 0.0% - (364,303) -100.0% 175,000 145,000 145,000 0 0.0% 145,000 0 0.0% 397,698 677,670 677,670 0 0.0% 512,000 (165,670) -24.4% 64,702 150,000 150,000 0 0.0% 0 (150,000) -100.0% 829,329 484,415 $1,821,388 484,415 $1,821,388 0 $0 0.0% 0.0% 0 657,000 (484,415) ($1,164,388) -100.0% -63.9% $1,526,409 {Q666.3351 ($1.036.3881 (51.016.3881 $2p 000Q0Q 148.000 1.184.3gg $1,500,000 $1,000,000 $1,000,000 $1.000.000 $7,921,666 $1,000,000 1,500,000 $1.000.000 $7,921,666 $1.000.000 $7,905,278 $7,088,001 7.921.666 7 27 7.905.278 $9.053.27 REVENUES Miscellaneous Interest Income Water Sales -residential Water Sales -commercial Sewer Sales Sanitation Sales Other utility charges Total Revenues EXPENSES Debt Service Utility Billing Water Wastewater Sanitation Total Expenses Net Revenues Transfers In Transfers Out Total Other Sources (Uses) Beginning working capital Ending fund balance No. of days working capital UTILITY FUND 2026 Proposed and 2025 Revised Budget 09:04 AM 08/25/25 2024 Actual 2025 Adopted 2025 Amended $ Increase/ (Decrease) Adopted % Increase/ -Decrease 2026 Proposed $ Increase/ (Decrease) Adopted % Increase/ -Decrease $46,886 $14,500 $39,500 $25,000 0.0% $29,500 $15,000 0.0% 1,402,293 890,000 1,000,000 110,000 12.4% 925,000 35,000 3.9% 17,402,892 19,000,400 19,000,400 0 0.0% 20,140,000 1,139,600 6.0% 5,514,961 5,400,200 5,400,200 0 0.0% 5,745,000 344,800 6.4% 9,331,998 11,000,000 11,000,000 0 0.0% 11,500,000 500,000 4.5% 2,899,864 2,856,450 2,977,250 120,800 4.2% 3,185,000 328,550 11.5% 497,369 280,800 298,000 17,200 6.1% 305,800 25,000 8.9% $37,096,263 $39,442,350 $39,715,350 $273,000 0.7% $41,830,300 $2,387,950 6.1% 3,277,304 3,633,848 3,633,848 0 0.0% 4,465,287 831,439 22.9% 533,735 723,291 722,666 (625) -0.1% 745,820 22,529 3.1% 13,229,875 15,099,544 15,100,991 1,447 0.0% 16,201,119 1,101,575 7.3% 6,894,610 7,905,091 7,907,996 2,905 0.0% 7,964,937 59,846 0.8% 2,085,548 2,222,785 2,312,500 89,715 4.0% 2,415,500 192,715 8.7% $26,021,072 $29,584,559 $29,678,001 $93,442 0.3% $31,792,663 $2,208,104 7.5% $11.075.191 $9.857.791 $10.037.349 17 $10.037.637 $jam $0 $0 $0 $0 (9,514,112) ($9.514.1121 (9,577,694) ($9.577.6941 (9,588,614) ($9.588.6141 10,920 (9,673,212) ($9.6732121 $22,572,296 $24.133.375 $24,133,375 $24.413.472 $24,133,375 $24.582.110 $24,582,110 $24.946.535 339 301 302 286 REVENUES Ad Valorem Taxes Miscellaneous Income Interest Income Total Revenues EXPENDITURES Principal Interest Admin. Expenses Total Expenditures Net Revenues Transfers In Transfer Out Total other Sources/(Uses) Beginning Fund Balance Ending Fund Balance DEBT SERVICE FUND 2026 Proposed and 2025 Revised Budget 09:04 AM 08/25/25 2024 Actual 2025 Adopted 2025 Amended $ Increase/ (Decrease) Adopted % Increase/ -Decrease 2026 Proposed $ Increase/ (Decrease) Adopted % Increase/ -Decrease $5,690,222 $6,253,136 $6,069,800 ($183,336) -2.9% $6,496,725 $243,589 3.9% $0 $0 $0 $0 0.0% $0 $0 0.0% 168,430 130,000 130,000 0 0.0% 85000 (45.000) -34.6% $5,858,652 $6,383,136 $6,199,800 ($183,336) -2.9% $6,581,725 $198,589 3.1% $5,771,358 $6,123,304 $6,123,304 $0 0.0% $6,346,251 $222,947 3.6% $1,202,050 $925,966 $925,966 0 0.0% $1,250,546 324,580 35.1% 7 630 $19,500 19 500 0 0.0% $19,500 0 0.0% $6,981,038 $7,068,770 $7,068,770 $0 0.0% $7,616,297 $547,527 7.7% (E1.122.3861 ($868.9701 ($183.3361 ($1.034.5721 ($348.9381 397,341 401,762 401,762 0 400,552 0 97 341 0 Ql Z62 0 1. Z62 0 Q9 �2 $2,993,263 $2.268.218 $2,268,218 $1.984.346 $2,268,218 $1.801.010 $1,801,010 $1.166.990 REVENUES Stormwater-residential Stormwater-commercial Interest Total Revenues EXPENDITURES Personnel Operations Capital Total Expenditures Net Revenues Transfers Out Proceeds from C.O. Sale Total Other Sources (Uses) Beginning Fund Balance Ending Fund Balance STORM WATER UTILITY DISTRICT 2026 Proposed and 2025 Revised Budget 09:04 AM 08/25/25 2024 Actual 2025 Adopted 2025 Amended $ Increase/ (Decrease) Adopted % Increase/ -Decrease 2026 Proposed $ Increase/ (Decrease) Adopted % Increase/ -Decrease $923,361 $927,050 $926,000 ($1,050) -0.1% $928,000 $950 0.1% 689,715 692,500 692,500 0 0.0% 694,000 1,500 0.2% 92,412 66,000 66,000 0 0.0% 50,000 (16,000) -24.2% $1,705,488 $1,685,550 $1,684,500 ($1,050) -0.1% $1,672,000 ($13,550) -0.8% $269,314 $279,857 $279,857 $0 0.0% $275,602 ($4,255) -1.5% $333,633 $337,985 $337,985 0 0.0% $352,485 14,500 4.3% $0 $0 $_0 0 0 $0 0 0.0% $602,947 $617,842 $617,842 $0 0.0% $628,087 $10,245 1.7% 1 102 541 1 067 708 1 066 658 1 O50 1 043 913 23 795 (1,114,585) (869,184) (869,142) ($42) (967,432) 98,248 0 0 0 0 ($1.114.5851 $869.1841 142 9 7 432 $2,162,571 $2,150,527 $2,150,527 $2,348,043 21 27 2 1 $2 2 424 24 REVENUES Permits/Fees Miscellaneous Interest Total Revenues EXPENDITURES Parks and Recreation Reforestation Capital Total Expenditures Net Revenues Transfer to other funds Total Other Sources/(Uses) Beginning Fund Balance Ending Fund Balance SPECIAL REVENUE FUND Reforestation 2026 Proposed and 2025 Revised Budget 09:04 AM 08/25/25 2024 Actual 2025 Adopted 2025 Amended $ Increase/ (Decrease) Adopted % Increase/ -Decrease 2026 Proposed $ Increase/ (Decrease) Adopted % Increase/ -Decrease $29,974 $5,000 $72,000 $67,000 1340.0% $5,000 $0 0.0% 0 0 0 (0) -100.0 % 0 0 0.0% 8 614 6 000 6 000 0 0.0% 6 000 0 0.0% $38,588 $11,000 $78,000 $67,000 609.1% $11,000 $0 0.0% $0 $0 $0 $0 0.0% $0 0 0.0% 32,147 35,000 35,000 0 0.0% 69,800 34,800 99.4% 0 0 0 0 0.0% 0 0 0.0% $32,147 $F 441 $35,000 $2�.Q0� $35,000 43 00 $0 fi7 00 0.0% $69,800 58 800 $34,800 $31 4 80 99.4% $D LO $D LO �0 S0 s0 S0 $153,917 169 ' $160,358 1 3 8 $160,358 203 358 $203,358 t 5 REVENUES Donations Interest Total Revenues EXPENDITURES Special Projects Library supplies Capital Total Expenditures Net Revenues Transfer to other funds Total Other Sources/(Uses) Beginning Fund Balance Ending Fund Balance SPECIAL REVENUE FUND Library Donations 2026 Proposed and 2025 Revised Budget 09:04 AM 08/25/25 2024 Actual 2025 Adopted 2025 Amended $ Increase/ (Decrease) Adopted % Increase/ -Decrease 2026 Proposed $ Increase/ (Decrease) Adopted % Increase/ -Decrease $8,719 $4,000 $9,200 $5,200 130.0% $4,000 $0 0.0% 1039 700 700 0 0.0% 700 0 0.0% $9,758 $4,700 $9,900 $5,200 110.6% $4,700 $0 0.0% $7,888 $15,000 $15,000 $0 0.0% $8,000 (7,000) -46.7% 0 0 0 0 0.0% 0 0 0.0% 0 0 0 0 0.0% 0 0 0.0% $7,888 $15,000 $15,000 $0 0% $8,000 ($7,000) 46.7% $1$7- $iL Q.3-0 1 LQQ $5 200 49� QQ LO $0 LO LO $0 $0 $0 $0 $19,535 2] �0 $21,405 1110 $21,405 16 �0 $16,305 ] QQ REVENUES Permits/Fees Miscellaneous Interest Total Revenues EXPENDITURES Parks and Recreation Park Improvements Land Total Expenditures Net Revenues Transfer from other funds Transfer to other funds Total Other Sources/(Uses) Beginning Fund Balance Ending Fund Balance SPECIAL REVENUE FUND Park Dedication 2026 Proposed and 2025 Revised Budget 09:04 AM 08/25/25 2024 Actual 2025 Adopted 2025 Amended $ Increase/ (Decrease) Adopted % Increase/ -Decrease 2026 Proposed $ Increase/ (Decrease) Adopted % Increase/ -Decrease $342,310 $90,000 $185,000 $95,000 105.6 % $90,000 $0 0.0% 0 0 0 0 0.0% 0 0 0.0% 88,135 60,000 60,000 0 0.0% 60,000 0 0.0% $430,445 $150,000 $245,000 $95,000 63.3% $150,000 $0 0.0% $0 $0 $0 $0 0.0% $0 0 0.0% 0 60,000 60,000 0 0.0% 0 (60,000) -100.0 % 0 0 0 0 0.0% 0 0 0.0% $0 $60,000 $60,000 $0 0.0% $0 ($60,000) -100.0% 4�9 5 $0 90 40 $0 185 40 $0 $95 000 15 0 $0 fi0 00 $D 300 000 300 000 s0 SD $1,601,369 2031�4 $2,031,814 2121 4 $2,031,814 1 1 $1,916,814 1 S_4 REVENUES Donations/S ponsorships Miscellaneous Interest Total Revenues EXPENDITURES Parks and Recreation Park Improvements Land Total Expenditures Net Revenues Transfer from other funds Transfer to other funds Total Other Sources/(Uses) Beginning Fund Balance Ending Fund Balance SPECIAL REVENUE FUND Park and Recreation 2026 Proposed and 2025 Revised Budget 09:04 AM 08/25/25 2024 Actual 2025 Adopted 2025 Amended $ Increase/ (Decrease) Adopted % Increase/ -Decrease 2026 Proposed $ Increase/ (Decrease) Adopted % Increase/ -Decrease $34,310 $62,600 $41,600 ($21,000) -33.5% $37,000 ($25,600) -40.9% 0 0 0 0 0.0% 0 0 0.0% 11,493 8 000 8 000 0 0.0% 8 000 0 0.0% $45,803 $70,600 $49,600 ($21,000) -29.7% $45,000 ($25,600) -36.3% $31,327 $87,500 $87,500 $0 0.0% $44,000 (43,500) -49.7% 0 0 0 0 0.0% 0 0 0.0% 0 0 0 0 0.0% 0 0 0.0% $31,327 $87,500 $87,500 $0 0.0% $44,000 ($43,500) -49.7% 14 476 16 900 7 900 21 000 1 0 0 17 900 $0 $0 $0 $0 $0 $0 $0 $0 Wo $216,510 $230,986 $230,986 $193,086 230 986 214 086 193 086 1 0 TIF OPERATING FUND REVENUES Ad Valorem Interest Income Total Revenues EXPENDITURES Personnel Operations Capital Total Expenditures Net Revenues Transfers Out -General Fund Transfers Out -Debt Service Total Other Sources (Uses) Beginning Fund Balance Prior period adjustment Ending Fund Balance 2026 Proposed and 2025 Revised Budget 09:04 AM 08/25/25 2024 Actual 2025 Adopted 2025 Amended $ Increase/ (Decrease) Adopted % Increase/ -Decrease 2026 Proposed $ Increase/ (Decrease) Adopted % Increase/ -Decrease $10,470,200 $9,605,358 $10,685,868 $1,080,510 11.2% $10,376,956 $771,598 8.0% 474 432 $300,000 $375,000 $75,000 25.0% $300,000 L0 0.0% $10,944,632 $9,905,358 $11,060,868 $1,155,510 11.7% $10,676,956 $771,598 7.8% $340,660 $344,695 $344,695 $0 0.0% $364,375 $19,680 5.7% $7,386,161 $7,803,696 $8,301,135 497,439 6.4% $10,036,684 2,232,988 28.6% L0 L0 $700,000 700,000 0.0% L0 u 0.0% $7,726,821 $8,148,391 $9,345,830 $1,197,439 14.7% $10,401,059 $2,252,668 27.6% 3.217.811 $1.756.967 $1.715.038 41929 275 97 ($1.481.070) 0 0 0 0 0 0 0 0 SO $0 $D $0 $8,347,195 $11,565,006 $11,565,006 $13,280,044 $11.565.006 $13.321.973 $13.280.044 $13.555.941 REVENUES Sales Tax Miscellaneous Income Interest Income Total Revenues EXPENDITURES Personnel Operations Capital Total Expenditures Net Revenues Finance Proceeds Transfer out -Crime Control CIP Transfers Out -General Fund Total Other Sources (Uses) Beginning Fund Balance Ending Fund Balance CRIME CONTROL DISTRICT FUND 2026 Proposed and 2025 Revised Budget 09:04 AM 08/25/25 2024 Actual 2025 Adopted 2025 Amended $ Increase/ (Decrease) Adopted % Increase/ -Decrease 2026 Proposed $ Increase/ (Decrease) Adopted % Increase/ -Decrease $2,600,691 $2,652,000 $2,652,000 $0 0.0% $2,705,040 $53,040 2.0% $0 $0 $0 $0 0.0% $0 ($0) 0.0% $250,002 $185,000 $185,000 $_0 0.0% $175,000 10000 -5.4% $2,850,693 $2,837,000 $2,837,000 $0 0.0% $2,880,040 $43,040 1.5% $2,014,210 $2,177,551 $2,177,551 $0 0.0% $2,268,657 $91,106 4.2% $358,931 $565,056 $565,056 0 0.0% $431,239 (133,817) -23.7% $32,547 $0 $0 0 0.0% $0 n -100.0% $2,405,688 $2,742,607 $2,742,607 $0 0.0% $2,699,896 ($42,711) -1.6% 445 005 $$ 4$ 4 9 $Q 1 144 7 1 $0 $0 $0 $0 ($334,500) $0 $0 $0 11f 1,400) 11! 3.480) 11f 3,480) 11f 5.202) f$445.9001 11 4 11 4 11 2 2 $5,376,291 $5,375,396 $5,375,396 $5,356,309 $5.375.396 �¢ $5.356.309 4212 1 REVENUES Sales Tax Rental Income Charges for Service Interest Total Revenues EXPENDITURES Personnel Operations Capital Total Expenditures Net Revenues Transfers Out Proceeds from C.O. Sale Total Other Sources (Uses) Beginning Fund Balance Ending Fund Balance SPDC - OPERATING FUND Parks/Recreation 2026 Proposed and 2025 Revised Budget 09:04 AM 08/25/25 2024 Actual 2025 Adopted 2025 Amended $ Increase/ (Decrease) Adopted % Increase/ -Decrease 2026 Proposed $ Increase/ (Decrease) Adopted % Increase/ -Decrease $10,661,725 $10,962,603 $11,200,000 $237,397 2.2% $11,368,000 $405,397 3.7% 139,534 153,824 153,824 0 0.0% 153,824 0 0.0% 115,798 135,045 157,905 22,860 16.9% 187,090 52,045 38.5% 599,793 420,000 325,000 (95,000) -22.6% 300,000 12( 0.000) -28.6% $11,516,850 $11,671,472 $11,836,729 $165,257 1.4% $12,008,914 $337,442 2.9% $576,980 $646,846 $646,846 $0 0.0% $659,426 $12,580 1.9% $1,451,717 $1,890,676 $1,900,046 9,370 0.5% $1,891,321 645 0.0% 381447 $1,082,000 $1,082,000 0 0.0% $1,020,500 (61,500) -5.7% $2,410,144 $3,619,522 $3,628,892 $9,370 0.3% $3,571,247 ($48,275) -1.3% 9.106.706 $8.051.950 $8.207.837 $1�4. $8.437.667 385 717 (8,738,795) (9,072,648) (9,079,258) $6,610 (8,749,379) (323,269) 0 0 0 0 ($8.738.795) I$9.072.648) ($9.079.2581 ($8.749.3791 $14,248,887 $14,616,798 $14,616,798 $13,745,377 $14,616,798 $13.596.100 $13.745.377 $13.433.665 REVENUES Interest Income Total Revenues EXPENDITURES Principal Interest Admin. Expenses Total Expenditures Net Revenues Bond Proceeds Transfers In Total Other Sources (Uses) Beginning Fund Balance Ending Fund Balance SPDC - DEBT SERVICE FUND Parks/Recreation 2026 Proposed and 2025 Revised Budget 09:04 AM 08/25/25 2024 Actual 2025 Adopted 2025 Amended $ Increase/ (Decrease) Adopted % Increase/ -Decrease 2026 Proposed $ Increase/ (Decrease) Adopted % Increase/ -Decrease 106 554 $69,000 $95,000 $26,000 37.7 % $84,000 $15,000 21.7 $106,554 $69,000 $95,000 $26,000 37.7% $84,000 $15,000 21.7% $2,409,000 $2,309,000 $2,309,000 $0 0.0% $2,044,000 ($265,000) -11.5% 373,446 296,789 296,789 0 0.0% 225,022 (71,767) -24.2% 5 119 6 000 6 000 0 0.0% 6 000 0 0.0 $2,787,565 $2,611,789 $2,611,789 $0 0.0% $2,275,022 ($336,767) -12.9% ($2.681.0111 ($2.542J891 /$2.516J891 $0 ($2.191.0221 ($336.7671 $0 $0 $0 $0 $2,782,576 82 576 $2,605,789 2 Q5� $2,605,789 $2.605.789 0 $2,269,022 2 69 Q $2,022,991 124 5 $2,124,556 2 8 5 $2,124,556 $2213.556 $2,213,556 , 2 29j REVENUES Fines and forfeitures Interest Total Revenues EXPENDITURES Personnel Operations Capital Total Expenditures Net Revenues Transfer to other funds Total Other Sources/(Uses) Beginning Fund Balance Ending Fund Balance SPECIAL REVENUE FUND Court Technology 2026 Proposed and 2025 Revised Budget 09:04 AM 08/25/25 2024 Actual 2025 Adopted 2025 Amended $ Increase/ (Decrease) Adopted % Increase -Decrease 2026 Proposed $ Increase/ (Decrease) Adopted % Increase/ -Decrease $25,769 $20,000 $20,000 $0 0.0% $0 ($20,000) -100.0% 15,337 11,000 11,000 0 0.0% 8 000 (3,000) -27.3% $41,106 $31,000 $31,000 $0 0.0% $8,000 ($23,000) -74.2% $0 $0 $0 $0 0.0% $0 0 0.0% 22,364 35,280 35,280 0 0.0% 91,365 56,085 159.0% 0 0 0 0 0.0% 0 0 0.0% $22,364 $35,280 $35,280 $0 0.0% $91,365 $56,085 159.0% 1 742 4 280 4 2 0 $_0 ($83.365) 7 0 LO LO LO $0 $0 $_0 w $290,396 $309,138 $344 8 $309,138 $344 8 $304,858 $22l4 REVENUES Fines and forfeitures Interest Total Revenues EXPENDITURES Personnel Operations Capital Total Expenditures Net Revenues Finance Proceeds Total Other Sources/(Uses) Beginning Fund Balance Ending Fund Balance SPECIAL REVENUE FUND Court Security 2026 Proposed and 2025 Revised Budget 09:04 AM 08/25/25 2024 Actual 2025 Adopted 2025 Amended $ Increase/ (Decrease) Adopted % Increase -Decrease 2026 Proposed $ Increase/ (Decrease) Adopted % Increase/ -Decrease $31,390 $23,000 $23,000 $0 0.0% $0 ($23,000) -100.0% 22,828 16,000 16,000 0 0.0% 12,000 (4,000) -25.0% $54,218 $39,000 $39,000 $0 0.0% $12,000 ($27,000) -69.2% $41,552 $66,846 $66,846 $0 0.0% $57,612 (9,234) -13.8% 9,598 15,560 15,560 0 0.0% 15,560 0 0.0% 0 0 0 n -100.0% 0 0 0.0% $51,150 $82,406 $82,406 ($0) 0.0% $73,172 ($9,234) -11.2% 3 0 43 406 43 406 $_0 1 172 17 7 6 Lo U0 Lo LO $_0 Wo $0 $_0 $450,859 $453,927 $453,927 $410,521 4 3 27 410 521 410 21 34 REVENUES Fines and forfeitures Interest Total Revenues EXPENDITURES Personnel Operations Capital Total Expenditures Net Revenues Transfer from other funds Total Other Sources/(Uses) Beginning Fund Balance Ending Fund Balance SPECIAL REVENUE FUND Commercial Vehicle Enforcement 2026 Proposed and 2025 Revised Budget 09:04 AM 08/25/25 2024 Actual 2025 Adopted 2025 Amended $ Increase/ (Decrease) Adopted % Increase/ -Decrease 2026 Proposed $ Increase/ (Decrease) Adopted % Increase/ -Decrease $11,521 $20,000 $15,000 ($5,000) -25.0% $15,000 ($5,000) -25.0% 9 509 7 000 7 000 0 0.0% 7 000 0 0.0% $21,030 $27,000 $22,000 ($5,000) -18.5% $22,000 ($5,000) -18.5% $165,041 $181,335 $181,335 $0 0.0% $153,192 (28,143) -15.5% 7,441 24,325 24,325 0 0.0% 20,825 (3,500) -14.4% 0 0 0 0 0.0% 0 0 0.0% $172,482 $205,660 $205,660 $0 0.0% $174,017 ($31,643) -15.4% 151 452 178 660 183 660 5 000 152 017 26 643 100 000 $250,000 $250,000 0 $100,000 100 000 250 000 250 000 100 000 $205,986 $154,534 $154,534 $220,874 154 534 225 874 220 874 168 857 REVENUES Taxes Interest Total Revenues EXPENDITURES Personnel Operations Capital Total Expenditures Net Revenues Transfer to other funds Total Other Sources/(Uses) Beginning Fund Balance Ending Fund Balance SPECIAL REVENUE FUND Hotel Occupancy 2026 Proposed and 2025 Revised Budget 09:04 AM 08/25/25 2024 Actual 2025 Adopted 2025 Amended $ Increase/ (Decrease) Adopted % Increase -Decrease 2026 Proposed $ Increase/ (Decrease) Adopted % Increase/ -Decrease $2,403,888 $2,347,250 $2,500,000 $152,750 6.5% $2,600,000 $252,750 10.8% 185,121 125,000 125,000 0 0.0% 125,000 0 0.0% $2,589,009 $2,472,250 $2,625,000 $152,750 6.2% $2,725,000 $252,750 10.2% $249,665 $290,823 $290,823 $0 0.0% $325,621 34,798 12.0% 642,540 1,257,295 1,257,295 0 0.0% 1,126,275 (131,020) -10.4% 0 0 0 0 0.0% 0 0 0.0% $892,205 1 &96. $1,548,118 13 $1,548,118 107-6 8 $0 152 0.0% $1,451,896 ] 2Z ]- ($96,222) -6.2% 658 850 ($658.8501 (669,728) (698,751) (717,750) ($669.7281 ($698.7511 ($717.7501 $3,185,162 $4,223,116 $4.477.520 $4,223,116 $4,601,247 � REVENUES M iscella neous/Forfeitu res Interest Total Revenues EXPENDITURES Operations Capital Total Expenditures Net Revenues Transfer to other funds Total Other Sources/(Uses) Beginning Fund Balance Ending Fund Balance SPECIAL REVENUE FUND Police Services 2026 Proposed and 2025 Revised Budget 09:04 AM 08/25/25 2024 Actual 2025 Adopted 2025 Amended $ Increase/ (Decrease) Adopted % Increase/ -Decrease 2026 Proposed $ Increase/ (Decrease) Adopted % Increase/ -Decrease $4,917 $0 $21,956 $21,956 219559900.0% $0 ($0) -100.0% 3 428 1 200 1 800 600 50.0 % 1 200 0 0.0% $8,345 $1,200 $23,756 $22,556 1879.7% $1,200 ($0) 0.0% $42,109 $21,030 $21,030 $0 0.0% $5,980 (15,050) -71.6% 0 0 0 0 0.0% 0 0 0.0% $42,109 $21,030 $21,030 $0 0.0% $5,980 ($15,050) -71.6% $33.7641 ($19.8301 2 72 $ f$4.7801 $15.050Q50 $0 $0 $0 Lo 10 $4 $4 $D $88,586 $54,822 $54,822 $57,548 $54 82 4 2 7 45_4_8 2 ZS� REVENUES Recycling Recovery Interest Total Revenues EXPENDITURES Special Projects Recycling Supplies Capital Total Expenditures Net Revenues Transfer to other funds Total Other Sources/(Uses) Beginning Fund Balance Ending Fund Balance GENERAL FUND Recycling 2026 Proposed and 2025 Revised Budget 09:04 AM 08/25/25 2024 Actual 2025 Adopted 2025 Amended $ Increase/ (Decrease) Adopted % Increase -Decrease 2026 Proposed $ Increase/ (Decrease) Adopted % Increase/ -Decrease $6,647 $6,000 $6,000 $0 0.0% $6,000 $0 0.0% 3 498 2 500 2 500 0 0.0% 2 500 0 0.0% $10,145 $8,500 $8,500 $0 0.0% $8,500 $0 0.0% $3,761 $6,000 $6,000 $0 0.0% $3,000 (3,000) -50.0% 0 0 0 0 0.0% 0 0 0.0% 0 0 0 0 0.0% 0 0 0.0% $3,761 $6,000 $6,000 $0 0.0% $3,000 ($3,000) -50.0% 6 384 2 500 2 500 _0 5 500 3 000 U0 U0 $D $D $70,978 $77,362 $77,362 $79,862 77 362 79 862 79 862 85 362 REVENUES Fines and forfeitures Interest Income Total Revenues EXPENDITURES Personnel Operations Capital Total Expenditures Net Revenues Transfers In - Transfers Out - Total Other Sources (Uses) Beginning Fund Balance Ending Fund Balance Red Light Camera Fund 2026 Proposed and 2025 Revised Budget 09:04 AM 08/25/25 $ Increase/ $ Increase/ 2024 2025 2025 (Decrease) % Increase/ 2026 (Decrease) % Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease $0 $0 $0 $0 0% $0 $0 0.0% 10,447 1500 1,500 Lo $0 0% 1,500 $_0 $0 0.0% $10,447 $1,500 $1,500 $1,500 $0 $0 $0 0 0% $0 0 0.0% 122,099 50,000 50,000 0 0% 50,000 0 0.0% 0 0 0 $0 0% 0% 0 0 $0 0.0% 0.0% $122,099 $50,000 $50,000 $50,000 ($111.6521 f$4g 5001 ($4g.5001 SO �4L 8 50 $4 $0 0 0 0 $0 0 0 0 0 0 $0 SO $O SO SO SO $239,498 $127,846 $127,846 $79,346 0 0 0 0 122 4 $79 M VIM 3O 84 REVENUES Miscellaneous Interest Income Total Revenues EXPENDITURES Operations Capital Total Expenditures Net Revenues Transfers In -Hotel Transfers Out - Total Other Sources (Uses) Beginning Fund Balance Ending Fund Balance Public Art 2026 Proposed and 2025 Revised Budget 09:04 AM 08/25/25 2024 Actual 2025 Adopted 2025 Amended $ Increase/ (Decrease)JiDecreas, AdoptedProposed Increas 2026 $ Increase/ (Decrease) Adopted % Increase/ -Decrease $80 $0 $0 $0 0.0% $0 $0 0.0% 26 033 $19,000 $19,000 LO 0.0% $17,000 2 000 -10.5% $26,113 $19,000 $19,000 $0 $17,000 $0 $59,747 $75,800 $75,800 $0 0.0% $74,340 ($1,460) -1.9% LO LO LO 0 0.0% LO 0 0.0% $59,747 $75,800 $75,800 $0 0.0% $74,340 ($1,460) -1.9% 33 6 4 56 800 ($56.8001 $0 LSE4W $362,250 370,838 393,750 22,913 408,750 $37,913 40( 0,000) 40j 0,000) 40j 0,000) 0 30j 0,000) $100,000 f$37.7501 ($29.1631 f$6.2501 $0 $610,439 $539,055 $539,055 $476,005 0 0 0 0 055 45 $4Z& QO $527 4_ REVENUES Sales Tax Charges for Services Interest Total Revenues EXPENDITURES Personnel Operations Capital Total Expenditures Net Revenues Transfers Out Transfer out -Replacement Fund Transfer out-CIP Transfer Debt Service Total Other Sources (Uses) Beginning Fund Balance Ending Fund Balance CEDC - OPERATING FUND Parks/Recreation 2026 Proposed and 2025 Revised Budget 09:04 AM 08/25/25 2024 Actual 2025 Adopted 2025 Amended $ Increase/ (Decrease) Adopted % Increase/ -Decrease 2026 Proposed $ Increase/ (Decrease) Adopted % Increase/ -Decrease $7,897,574 $8,146,612 $8,300,000 $153,388 1.9% $8,424,500 $277,888 3.4% 4,557,533 4,592,700 4,394,423 (198,277) -4.3% 4,450,607 (142,093) -3.1 % 865,197 600,000 700,000 100,000 16.7% 660,000 60000 10.0% $13,320,304 $13,339,312 $13,394,423 $55,111 0.4% $13,535,107 $195,795 1.5% $2,998,604 $3,575,322 $3,575,322 $0 0.0% $3,732,340 $157,018 4.4% $2,276,214 $2,891,268 $2,873,311 (17,957) -0.6% $2,721,768 (169,500) -5.9% Lo Lo LO 0 0.0% Lo 0 0.0% $5,274,818 $6,466,590 $6,448,633 ($17,957) -0.3% $6,454,108 ($12,482) -0.2% 58.045.486 56.872.722 $6.945.790 68 $7.080.999 $20$ 27Q7 (523,255) (533,572) (535,777) $2,205 (541,404) 7,832 (1,125,000) (1,125,000) (1,125,000) $0 (1,125,000) 0 (241,000) 0 0 $0 (325,000) 325,000 (2,450,556) (2,445,031) (2,445,031) $0 (2,444,806) (225) 1$4.339.8111 /$4.103.6031 (54.105.8081 $2 2. 5 IS4.436.2101 &OZ $16,465,444 $20.171.119 $20,171,119 $22.940.238 $20,171,119 $23.011.101 $23,011,101 $25.655.890 REVENUES Interest Total Revenues EXPENDITURES Operations Capital Total Expenditures Net Revenues Transfer from other funds Transfer to other funds Total Other Sources/(Uses) Beginning Fund Balance Ending Fund Balance CEDC - REPLACEMENT FUND Parks/Recreation 2026 Proposed and 2025 Revised Budget 09:04 AM 08/25/25 2024 Actual 2025 Adopted 2025 Amended $ Increase/ (Decrease) Adopted % Increase/ -Decrease 2026 Proposed $ Increase/ (Decrease) Adopted % Increase/ -Decrease 246,752 170,000 200,000 30,000 17.6% 200,000 30,000 17.6% $246,752 $170,000 $200,000 $30,000 0.0% $200,000 $30,000 17.6% $956,056 $0 $0 $0 0.0 % $0 0 0.0 % 0 743,496 342,371 40( 1,125) -54.0% 1,845,046 1,101,550 148.2% $956,056 $743,496 $342,371 ($401,125) -54.0% $1,845,046 $1,101,550 148.2% Q709.3041 $573.4961 $142.3711 j2 ($1.645.046) (51.071.5501 $1,125,000 $1,125,000 $1,125,000 $1,125,000 ($0) 51.125.000 ($0) ($0) ($0) 51.125.000 $4,342,190 Z�Z- $4,757,886 49�2Q $4,757,886 49 $5,740,515 24 - REVENUES Interest Income Total Revenues EXPENDITURES Principal Interest Admin. Expenses Total Expenditures Net Revenues Bond Proceeds Transfers In Total Other Sources (Uses) Beginning Fund Balance Ending Fund Balance CEDC - DEBT SERVICE FUND Parks/Recreation 2026 Proposed and 2025 Revised Budget 09:04 AM 08/25/25 2024 Actual 2025 Adopted 2025 Amended $ Increase/ (Decrease) Adopted % Increase/ -Decrease 2026 Proposed $ Increase/ (Decrease) Adopted % Increase/ -Decrease 40 677 $35,000 $35.000 $_0 0.0% $35,000 $D 0.0% $40,677 $35,000 $35,000 $0 0.0% $35,000 $0 0.0% $1,620,000 1,695,000 $1,695,000 $0 0.0% $1,770,000 $75,000 4.4% 822,556 742,031 742,031 0 0.0% 666,806 (75,225) -10.1% 5 150 8 000 8 000 0 0.0% 8 000 0 0.0% $2,447,706 $2,445,031 $2,445,031 $0 0.0% $2,444,806 ($225) 0.0% (E2.407.0291 ($2.410.0311 (52.410.0311 so (52.409.sas1 ($2251 $0 $0 $0 $0 $2,450,556 $2,445,031 $2,445,031 0 $2,444,806 $615,770 - 26-Z $659,297 6 20 $659,297 6 267 $694,297 72 267 REVENUES Miscellaneous Interest Income Total Revenues EXPENDITURES Capital Total Expenditures Net Revenues Transfers In -General Fund Transfers In -Utility Fund Total Other Sources (Uses) Beginning Fund Balance Ending Fund Balance VEHICLE REPLACEMENT 2026 Proposed and 2025 Revised Budget 09:04 AM 08/25/25 2024 Actual 2025 Adopted 2025 Amended $ Increase/ (Decrease) Adopted Increas Decreasi 2026 Proposed $ Increase/ (Decrease) Adopted % Increase/ -Decrease $94,141 $60,000 $15,000 ($45,000) -75.0% $60,000 $0 0.0% 503 426 $360,000 $360,000 LO 0.0% $360,000 LO 0.0% $597,567 $420,000 $375,000 ($45,000) $420,000 $0 $1,840,854 $6,869,876 $2,477,299 (4,392,577) -63.9% $6,058,612 81( 1.264) -11.8% $1,840,854 $6,869,876 $2,477,299 ($4,392,577) -63.9% $6,058,612 ($811,264) -11.8% ($1.243.2871 $2,533,486 ($6.449.8761 3,000,000 ($2.102.2991 4,250,000 $4.347.577 1,250,000 ($5.638.6121 2,000,000 $$� ($1,000,000) 94,743 0 0 0 0 $0 44 $4 20 Q44 $4 $0 $11,689,847 $13.074.789 $13,074,789 $9.624.913 $13,074,789 $15.222.490 $15,222,490 $11.583.878