Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Item 6B - Memo
CITY OF SOUTHLAKE Item 6B MEMORANDUM August 24, 2026 To: Alison Ortowski, City Manager From: Sharen Jackson, Chief Financial Officer Subject: Ordinance No. 1302 1st Reading, Approving, and adopting the Annual Budget for the Fiscal Year 2027, and approving the revised budget figures for the Fiscal Year 2026. Action Requested: The purpose of this item is to seek Council approval and adoption of the FY 2027 annual budget and the revised budget figures for the FY 2026 annual budget. Background Information: The FY 2027 budget and the revised budget for FY 2026 are presented to the City Council for consideration. This budget summarizes the plan for municipal operations for the fiscal year beginning October 1, 2026. The proposed budget was presented to the City Council during the work session on August 18th, and through the budget materials delivered on August 14tn The summary budget information presented and attached to Ordinance No. 1302 reflects the information presented during the budget work session. Financial Considerations: The proposed budget includes many funds. The attached fund summary details the funds, including revenue projections, proposed expenditures, and ending fund balance. The FY 2027 total proposed budget for all funds includes projected revenues (all funds) of $159,001,964 and total expenditures of$133,650,043, which is a 2.9% decrease over the FY 2026 adopted budget. The budget proposes a $0.005 tax rate reduction, bringing the proposed tax rate to $0.29. 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 1st and September 15tn Legal Review: None required Alternatives: In the absence of approving and adopting the proposed budget for FY 2027, 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. 1302 Fiscal Year 2027 Proposed Budget and Revised Fiscal Year 2026 Budget Summary Staff Recommendation: Approval of Ordinance No. 1302, 1st reading, adopting, and approving the Annual Budget for Fiscal Year 2027 and approving the revised budget figures for the Fiscal Year 2026. ORDINANCE NO. 1302 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SOUTHLAKE, TEXAS, APPROVING REVISED BUDGET FIGURES FOR FISCAL YEAR 2026; APPROVING AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2026, AND TERMINATING SEPTEMBER 30, 2027, 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 2026 budget and submitted the 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, 2026, and ending September 30, 2027, (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 15, 2026, 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 2026 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, 2026 and ending September 30, 2027; 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 , 2026. Shawn McCaskill, Mayor ATTEST: Amy Shelley City Secretary PASSED AND APPROVED ON second reading this day of , 2026. Shawn McCaskill, Mayor ATTEST: Amy Shelley City Secretary APPROVED AS TO FORM: City Attorney Date: Adopted: Effective: ALL FUNDS SUMMARY 2027 Proposed and 2026 Revised Budget 09:45 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase/ 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease REVENUES Ad Valorem Taxes $34,044,339 $34,920,033 $33,990,150 ($929,883) -2.7% $33,323,883 ($1,596,150) -4.6% Sales Tax 43,300,653 45,163,040 48,204,802 3,041,762 6.7% 48,917,600 3,754,560 8.3% Hotel Tax 2,528,060 2,600,000 2,700,000 100,000 3.8% 2,800,000 200,000 7.7% Franchise Fees 3,367,322 3,384,208 3,641,294 257,076 7.6% 3,525,000 140,792 4.2% Fines 1,054,066 918,500 918,500 0 0.0% 918,500 (0) 0.0% Charges for Services 6,815,083 6,452,033 6,788,600 336,567 5.2% 6,949,186 497,153 7.7% Rental Income 166,641 153,824 153,824 0 0.0% 153,824 0 0.0% Permits/Fees 2,354,136 1,614,600 1,734,900 120,300 7.5% 1,647,100 32,500 2.0% Miscellaneous 1,467,332 986,400 970,470 (15,930) -1.6% 925,800 (60,600) -6.1% Water Sales-residential 17,196,375 20,140,000 18,490,000 (1,650,000) -8.2% 20,125,065 (14,935) -0.1% Water Sales-commercial 5,323,574 5,745,000 5,550,000 (195,000) -3.4% 5,740,300 (4,700) -0.1% Stormwater-residential 928,675 928,000 928,000 0 0.0% 1,164,400 236,400 25.5% Stormwater-commercial 695,090 694,000 711,000 17,000 2.4% 1,262,970 568,970 82.0% Wastewater Sales 11,340,275 11,500,000 11,500,000 0 0.0% 12,075,000 575,000 5.0% Sanitation Sales 2,998,063 3,185,000 3,146,000 (39,000) -1.2% 3,223,000 38,000 1.2% Other Utility Charges 401,600 305,800 317,000 11,200 3.7% 305,000 (800) -0.3% TIF District 10,685,868 10,376,956 10,637,298 260,342 2.5% 10,680,636 303,680 2.9% Interest Income 7,018,420 5,336,900 5,281,700 (55,200) -1.0% 5,264,700 02,200) -1.4% Total Revenues E151.665.572 $15CAULM 515.E663528 e112592 0.8% 1159,001.964 S4-597- 3.0% EXPENDITURES City Secretary $624,869 $696,630 $666,630 ($30,000) -4.3% $627,547 ($69,083) -9.9% Human Resources 754,749 1,101,296 901,296 (200,000) -18.2% 1,121,351 20,055 1.8% City Manager 1,220,635 1,378,621 1,378,621 - 0.0% 1,373,648 -4,973 -0.4% Information Technology 5,062,997 5,007,125 5,008,350 1,225 0.0% 5,882,179 875,054 17.5% Communications 851,068 896,549 895,806 (743) -0.1% 903,272 6,723 0.7% Support Services 2,285,128 2,776,058 2,747,083 (28,975) -1.0% 2,834,958 58,900 2.1% General Gov Total $10,799.446 $11,856.279 $11,597,786 ($258.4931 -2.2% $12,742,955 $886.676 7.5% Finance 2,201,964 2,370,637 2,330,587 (40,050) -1.7% 2,295,196 (75,441) -3.2% Municipal Court 787,438 819,121 819,121 0 0.0% 840,336 21,215 2.6% Teen Court 164465 186,964 186,964 0 0.0% 191,525 4,561 2.4% Finance Total $3,153, $3,376, $3,336,672 ($40.0501 -1.2% $3,327,057 ($49.6651 -1.5% Fire 12,703,957 13,341,883 14,077,058 735,175 5.5% 14,073,884 732,001 5.5% Police 9,227,835 9,811,691 9,636,691 (175,000) -1.8% 10,119,369 307,678 3.1% Public Safety Support 1,799,980 1,932,556 1,932,556 0 0.0% 2,571,789 639,233 33.1% Public Safely Total $23,731.772 $25,086.130 $25,646,305 $560,175 2.2% $26,765,042 $1,678.912 6.7% Streets/Drainage 1,423,545 1,503,490 1,481,720 (21,770) -1.4% 1,527,481 23,991 1.6% Public Works Admin 2,392,488 2,713,809 2,540,574 (173,235) -6.4% 2,932,313 218,504 8.1% Facility Maintenance 1,835,598 1,891,401 1,898,401 7,000 0.4% 1,885,296 (6,105) -0.3% Utility Billing 618,115 748,820 746,473 (2,347) -0.3% 774,924 26,104 3.5% Water 12,383,344 16,201,119 15,258,984 (942,135) -5.8% 16,388,693 187,574 1.2% Wastewater 5,660,988 7,964,937 7,964,937 (0) 0.0% 9,148,690 1,183,753 14.9% Sanitation 2,311,202 2,415,500 2,415,500 0 0.0% 2,482,100 66,600 2.8% Public Works Total $26,625.280 $33,439.076 $32,306,589 ($1.132.48A -3.4% $35,139,497 $1,700,421 5.1% Building Inspections 1,341,058 1,472,047 1,432,047 (40,000) -2.7% 1,418,915 (53,132) -3.6% Planning 1,091,451 1,235,006 1,200,006 (35,000) -2.8% 1,260,131 25,125 2.0% Planning and Dev Total $2,432, $2,707, $2,632,053 ($75.0001 -2.8% $2,679,046 ($28.007) -1.0% Economic Development 470,711 526,230 506,230 (20,000) -3.8% 509,816 (16,414) -3.1% Economic Dev.Total $470,711 $526.230 $506,230 ($20.0001 -3.8% $509,816 1 414 3.1% Community Services 1,448,094 1,545,228 1,508,863 (36,365) -2.4% 1,528,080 (17,148) -1.1% Parks and Recreation 7,620,856 8,233,097 8,128,922 (104,175) -1.3% 7,387,716 (845,381) -10.3% Library Services 1,271,408 1,330,426 1,324,785 (5,641) -0.4% 1,348,344 17,918 1.3% Community Svcs.Total $10,340.358 $11,108,751 $10,962,570 IiAullwi -1.3% $10,264,140 1 (844.611) -7.6% EXPENDITURES.cont. TIF District 9,227,669 10,401,059 9,801,155 (599,904) 100.0% 9,007,678 (1,393,381) -13.4% Crime Control District 2,632,822 2,699,896 2,699,896 0 0.0% 3,054,004 354,108 13.1% Vehicle Replacement 2,115,744 6,058,612 2,173,035 (3,885,577) -64.1% 2,772,000 (3,286,612) -54.2% Court Security 47,250 73,172 73,172 0 0.0% 73,059 (113) -0.2% Court Technology 28,547 91,365 91,365 0 0.0% 48,275 (43,090) -47.2% Stormwater Utility District 618,892 628,087 627,620 (467) -0.1% 789,727 161.640 25.7% ALL FUNDS SUMMARY 2027 Proposed and 2026 Revised Budget 09:45 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase/ 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease Strategic Initiative 197,588 1,616,834 1,616,834 0 0.0% 525,000 (1,091,834) -67.5% Hotel Occupancy Tax 1,367,036 1,451,896 1,451,896 0 0.0% 1,555,055 103,159 7.1% Public Art 59,792 74,340 74,340 0 0.0% 68,340 (6,000) -8.1% Red Light Camera 49,487 50,000 50,000 0 0.0% 26,892 (23,108) -46.2% Facility Maintenance 697,008 1,162,747 1,162,747 0 0.0% 771,211 (391,536) -33.7% Commercial Vehicle Enforcement 150,399 174,017 174,017 0 0.0% 141,587 (32,430) -18.6% Economic lnvestmest 0 0 0 0 0.0% 0 0 0.0% Community Enhancment Dev Corp 6,291,905 8,299,154 8,264,411 (34,743) -0.4% 7,172,410 (1,126,744) -13.6% Debt Service 15,743,740 16.801Al2 16,801,412 0 0.0% 16,217,252 58( 4,160) -3.5% Total Expenditures 5116.781.822 $137.682.833 1132,050.105 115,597.9941 -4.1% 1133,650.043 !$4.032.7891 -2.9% Net Revenues &U,903 75n $16.721.462 123,613.423 16,991.961 125 351 92n Bond/Insurance Proceeds $0 $0 $0 $0 $0 $0 Transfers In $22,605,052 $18,884,184 $25,783,162 $6,898,978 $21,259,009 $2,374,825 Transfers Out ($41 405 052) ($36.009.185) ($42.908.163) ($6.898.978) ($42.309.0091 ($6.299.824) Total other Sources(Uses) ($18.800.0001 !$17.125.0011 ($17.125.001) ($21.050.000) ($3.924.9991 Not change in w/c componeno $0 $0 $0 $0 Beginning Fund Balance $152,265,347 $168,369,097 $168,369,097 $174,857,518 Prior Period Adjustment so so $0 $0 Residual Equity Transfer so it) $0 LO Ending Fund Balance $168,369,097 $167.965.558 $174.857,518 $179.12AN PROPOSED BUDGET2027 ALL FUNDS SUMMARY Special Special Technology Public Special Revenue Revenue Special Storm Strategic Facility Infrastructure/ Economic Commercial Hotel Court Court Red Light Police Safety General Utility Debt Service Revenue Park Parks/ Revenue TIF Operating Crime Control Vehicle Water Initiative Maintenance Security Investment Vehicle Occupancy Security Technology Camera Public Art Services Replacement Recycling Fund Fund Fund Reforestation Dedication Recreation Library Fund District Fund Replacement District Fund Fund Fund Fund Enforcement Fund Fund Fund Fund Fund Fund Fund Fund CEDC Funds SPDC Funds Total Projected Revenues $61,275,801 $42,422,865 $6,370,126 $26,000 $150,000 $47,000 $4,500 $10,980,636 $3,071,800 $400,000 $2,477,370 $110,000 $450,000 $737,400 $120,000 $22,000 $2,925,000 $10,000 $6,000 $1,500 $17,000 $1,200 $20,000 $8,500 $14,426,321 $12,920,945 $159,001,964 Projected Expenditures $57,554,637 $33,257,081 $7,271,123 $35,000 $0 $47,000 $8,000 $9,007,678 $3,054,004 $2,772,000 $789,727 $525,000 $771,211 $1,411,005 $0 $141,587 $1,555,055 $73,059 $48,275 $26,892 $68,340 $3,500 $492,773 $4,600 $9,621,841 $5,110,655 $133,650,043 Net Revenues $3,721.164 $9,165.754 3900,9971 39,0001 $150,000 jQ 33,5001 $1,972,958 $17.796 32,372,0001 $1,687,643 3415,0001 3321,2111 3673,6051 $120,000 ($119,5871 $1,369.945 ($63,059) 342.2751 325.3921 451,3401 ($2,3001 3472.7731 $3.900 $4,804,480 $7,810,290 $25,351,920 Total Other Sources(Uses) ($3,482,428) ($9,696,915) $504,832 $0 ($300,000) $0 $0 $0 ($122,872) $1,500,000 ($1,353,927) ($2,650,000) $2,000,000 $1,000,000 $150,000 $100,000 ($755,750) $0 $0 $0 $138,750 $0 $2,000,000 $0 (3,568,053) (6,513,638) (21,050,000) Estimated Fund Balance/ Working Capital 9/30/26 $14,598,687 $26,310,943 $1,040,819 $220,406 $1,897,114 $234,856 $16,714 $14,703,563 $5,693,385 $13,965,794 $2,449,138 $6,682,697 $15,613,663 $9,504,705 $4,115,657 $232,682 $5,566,485 $389,481 $230,938 $34,796 $561,074 $64,179 $1,500,000 $89,925 $32,714,846 $16,424,971 $174,857,518 Estimated Fund Balance/ Working Capital9/30/27 $14,837,423 $25,779,812 $644,654 $211,406 $1,747,114 $234,856 $13,214 $16,676,521 $5,588,309 $13,093,794 $2,782,854 $3,617,697 $17,292,452 $9,831,100 $4,385,657 $213,095 $6,180,680 $326,422 $188,663 $9,404 $648,484 $61,879 $3,027,227 $93,825 $33,951,273 $17,721,624 $179,159,439 PROPOSED BUDGET 2027 ALL FUNDS SUMMARY EXPENDITURES BY FUND/DIVISION/CATEGORY 2026 2026 2027 $ Increase/ % Increase/ 2025 Adopted Amended Proposed (Decrease) -Decrease GENERAL FUND Actual Budget Budget Budget Adopted Adopted City Secretary/Mayor/Council Personnel 521,902 550,648 520,648 482,985 (67,663) -12.3% Operations 102,967 145,982 145,982 144,562 (1,420) -1.0% Capital Outlay 0 0 0 0 0 0.0% Total 624,869 696,630 666,630 627,547 (69,083) -9.9% Human Resources Personnel 570,404 883,734 684,484 911,086 27,352 3.1% Operations 184,345 217,562 216,812 210,265 (7,297) -3.4% Capital Outlay 0 0 0 0 0 0.0% Total 754,749 1,101,296 901,296 1,121,351 20,055 1.8% City Manager's Office Personnel 1,189,628 1,330,586 1,330,586 1,327,261 (3,325) -0.2% Operations 31,007 48,035 48,035 46,387 (1,648) -3.4% Capital Outlay 0 0 0 0 0 0.0% Total 1,220,635 1,378,621 1,378,621 1,373,648 (4,973) -0.4% Support Services Personnel 903,184 1,050,021 980,021 1,064,170 14,149 1.3% Operations 1,381,944 1,726,037 1,767,062 1,770,788 44,751 2.6% Capital Outlay 0 0 0 0 0 0.0% Total 2,285,128 2,776,058 2,747,083 2,834,958 58,900 2.1% Communications Personnel 683,821 718,364 718,364 736,402 18,038 2.5% Operations 167,247 178,185 177,442 166,870 (11,315) -6.4% Capital Outlay 0 0 0 0 0 0.0% Total 851,068 896,549 895,806 903,272 6,723 0.7% Information Technologv Personnel 1,221,532 1,322,022 1,322,022 1,371,899 49,877 3.8% Operations 2,457,595 3,028,103 3,029,328 3,099,275 71,172 2.4% Capital Outlay 0 0 0 0 0 0.0% Total 3,679,127 4,350,125 4,351,350 4,471,174 121,049 2.8% Finance Personnel 1,769,000 1,894,562 1,854,512 1,835,424 (59,138) -3.1% Operations 432,964 476,075 476,075 459,772 (16,303) -3.4% Capital Outlay 0 0 0 0 0 0.0% Total 2,201,964 2,370,637 2,330,587 2,295,196 (75,441) -3.2% Municipal Court Personnel 668,405 722,286 722,286 744,382 22,096 3.1% Operations 119,033 96,835 96,835 95,954 (881) -0.9% Capital Outlay 0 0 0 0 0 0.0% Total 787,438 819,121 819,121 840,336 21,215 2.6% Teen Court Personnel 152,778 172,499 172,499 178,559 6,060 3.5% Operations 11,687 14,465 14,465 12,966 (1,499) -10.4% Capital Outlay 0 0 0 0 0 0.0% Total 164,465 186,964 186,964 191,525 4,561 2.4% PROPOSED BUDGET 2027 ALL FUNDS SUMMARY EXPENDITURES BY FUND/DIVISION/CATEGORY 2026 2026 2027 $ Increase/ % Increase/ 2025 Adopted Amended Proposed (Decrease) -Decrease GENERAL FUND Actual Budget Budget Budget Adopted Adopted Fire Services Personnel 11,595,318 12,225,631 12,924,077 12,677,162 451,531 3.7% Operations 1,108,639 1,116,252 1,152,981 1,396,722 280,470 25.1% Capital Outlay 0 0 0 0 0 0.0% Total 12,703,957 13,341,883 14,077,058 14,073,884 732,001 5.5% Police Services Personnel 8,100,434 8,603,600 8,428,600 8,872,072 268,472 3.1% Operations 1,111,297 1,202,111 1,202,111 1,243,797 41,686 3.5% Capital Outlay 0 0 0 0 0 0.0% Total 9,211,731 9,805,711 9,630,711 10,115,869 310,158 3.2% Public Safety Support Personnel 0 0 0 0 0 0.0% Operations 1,799,980 1,932,556 1,932,556 2,079,016 146,460 7.6% Capital Outlay 0 0 0 0 0 0.0% Total 1,799,980 1,932,556 1,932,556 2,079,016 146,460 7.6% Building Inspection Personnel 1,291,245 1,368,761 1,328,761 1,319,599 (49,162) -3.6% Operations 49,813 103,286 103,286 99,316 (3,970) -3.8% Capital Outlay 0 0 0 0 0 0.0% Total 1,341,058 1,472,047 1,432,047 1,418,915 (53,132) -3.6% Streets/Drainage Personnel 906,932 985,799 965,799 1,018,498 32,699 3.3% Operations 506,113 517,691 515,921 508,983 (8,708) -1.7% Capital Outlay 10,500 0 0 0 0 0.0% Total 1,423,545 1,503,490 1,481,720 1,527,481 23,991 1.6% Facility Maintenance Personnel 571,099 631,787 631,787 643,235 11,448 1.8% Operations 1,264,499 1,259,614 1,266,614 1,242,061 (17,553) -1.4% Capital Outlay 0 0 0 0 0 0.0% Total 1,835,598 1,891,401 1,898,401 1,885,296 (6,105) -0.3% Public Works Administration Personnel 1,638,684 1,961,913 1,779,913 2,006,655 44,742 2.3% Operations 753,804 751,896 760,661 925,658 173,762 23.1% Capital Outlay 0 0 0 0 0 0.0% Total 2,392,488 2,713,809 2,540,574 2,932,313 218,504 8.1% Planning Personnel 1,050,243 1,180,288 1,145,288 1,207,781 27,493 2.3% Operations 41,208 54,718 54,718 52,350 (2,368) -4.3% Capital Outlay 0 0 0 0 0 0.0% Total 1,091,451 1,235,006 1,200,006 1,260,131 25,125 2.0% Economic Development Personnel 414,965 459,884 439,884 455,460 (4,424) -1.0% Operations 55,746 66,346 66,346 54,356 (11,990) -18.1% Capital Outlay 0 0 0 0 0 0.0% Total 470,711 526,230 506,230 509,816 (16,414) -3.1% Community Services Personnel 1,108,084 1,209,859 1,179,859 1,220,631 10,772 0.9% Operations 340,010 335,369 329,004 307,449 (27,920) -8.3% Capital Outlay 0 0 0 0 0 0.0% Total 1,448,094 1,545,228 1,508,863 1,528,080 (17,148) -1.1% PROPOSED BUDGET 2027 ALL FUNDS SUMMARY EXPENDITURES BY FUND/DIVISION/CATEGORY 2026 2026 2027 $ Increase/ % Increase/ 2025 Adopted Amended Proposed (Decrease) -Decrease GENERAL FUND Actual Budget Budget Budget Adopted Adopted Parks and Recreation Personnel 2,499,758 2,857,898 2,757,898 2,859,509 1,611 0.1% Operations 1,634,921 1,690,152 1,686,857 1,364,976 (325,176) -19.2% Capital Outlay 0 0 0 0 0 0.0% Total 4,134,679 4,548,050 4,444,755 4,224,485 (323,565) -7.1% Library Services Personnel 885,865 934,195 934,195 956,913 22,718 2.4% Operations 370,544 388,231 382,590 383,431 (4,800) -1.2% Capital Outlay 0 0 0 0 0 0.0% Total 1,256,409 1,322,426 1,316,785 1,340,344 17,918 1.4% TOTAL GENERAL FUND 51,679,144 56,413,838 56,247,164 57,554,637 1,140,799 2.0% PROPOSED BUDGET 2027 ALL FUNDS SUMMARY EXPENDITURES BY FUND/DIVISION/CATEGORY 2026 2026 2027 $Increase/ %Increase/ 2025 Adopted Amended Proposed (Decrease) -Decrease Actual Budget Budget Budget Adopted Adopted UTILITY FUND Utility Billing Personnel 541,939 568,778 568,778 572,880 4,102 0.7% Operations 73,949 177,042 174,695 197,444 20,402 11.5% Capital Outlay 0 0 0 0 0 0.0% Total 615,888 745,820 743,473 770,324 24,504 3.3% Water Utilities Personnel 1,814,131 2,027,941 2,027,941 2,205,473 177,532 8.8% Operations 10,549,980 14,173,178 13,231,043 14,183,220 10,042 0.1% Capital Outlay 19,233 0 0 0 0 0.0% Total 12,383,344 16,201,119 15,258,984 16,388,693 187,574 1.2% Wastewater Utilities Personnel 563,895 673,838 673,838 690,757 16,919 2.5% Operations 5,007,776 7,291,099 7,291,099 8,457,933 1,166,834 16.0% Capital Outlay 89,317 0 0 0 0 0.0% Total 5,660,988 7,964,937 7,964,937 9,148,690 1,183,753 14.9% Sanitation Operations 2,311,202 2,415,500 2,415,500 2,482,100 66,600 2.8% Total 2,311,202 2,415,500 2,415,500 2,482,100 66,600 2.8% Non-Departmentalized Debt Service 3,633,848 4,465,287 4,465,287 4,467,274 1 987 0.0% Total 3,633,848 4,465,287 4,465,287 4,467,274 1,987 0.0% TOTAL UTILITY FUND 24,605,270 31,792,663 30,848,181 33,257,081 1,464,418 4.6% STORM WATER DISTRICT Personnel 286,310 275,602 275,602 267,444 (8,158) -3.0% Operations 332,582 352,485 352,018 522,283 169,798 48.2% Capital Outlay 0 0 0 0 0 0.0% Total 618,892 628,087 627,620 789,727 161,640 25.7% DEBT SERVICE FUND Principal 6,123,304 6,346,251 6,346,251 5,583,198 (763,053) -12.0% Interest 925,965 1,250,546 1,250,546 1,668,425 417,879 33.4% Administrative Expenses 7,532 19,500 19,500 19,500 0 0.0% Total 7,056,801 7,616,297 7,616,297 7,271,123 (345,174) -4.5% SPECIAL REVENUE REFORESTATION FUND Operations 34,640 69,800 69,800 35,000 (34,800) -49.9% Capital Outlay 0 0 0 0 0 0.0% Total 34,640 69,800 69,800 35,000 (34,800) -49.9% FACILITY MAINTENANCE Operations 565,031 0 0 0 0 0.0% Capital Outlay 131,977 1,162,747 1,162,747 771,211 39( 1.536) -33.7% Total 697,008 1,162,747 1,162,747 771,211 (391,536) -33.7% SPECIAL REVENUE PARK DEDICATION FUND Operations 0 0 0 0 0 0.0% Capital Outlay 60,000 0 0 0 0 0.0% Total 60,000 0 0 0 0 0.0% SPECIAL REVENUE PARK AND RECREATION Operations 48,772 44,000 44,000 47,000 3,000 6.8% Capital Outlay 0 0 0 0 0 0.0% Total 48,772 44,000 44,000 47,000 3,000 6.8% PROPOSED BUDGET2027 ALL FUNDS SUMMARY EXPENDITURES BY FUND/DIVISION/CATEGORY 2026 2026 2027 $Increase/ %Increase/ 2025 Adopted Amended Proposed (Decrease) -Decrease Actual Budget Budget Budget Adopted Adopted SPECIAL REVENUE LIBRARY DONATION FUND Operations 14,999 8,000 8,000 8,000 0 0.0% Capital Outlay 0 0 0 0 0 0.0% Total 14,999 8,000 8,000 8,000 0 0.0% TIF FUND Personnel 368,151 364,375 364,375 388,474 24,099 6.6% Operations 8,159,518 10,036,684 9,436,780 8,619,204 (1,417,480) -14.1% Capital Outlay 700,000 0 - - (0) 0.0% Total 9,227,669 10,401,059 9,801,155 9,007,678 (1,393,381) -13.4% CRIME CONTROL DISTRICT FUND Personnel 2,156,927 2,268,657 2,268,657 2,366,535 97,878 4.3% Operations 475,895 431,239 431,239 687,469 256,230 59.4% Capital Outlay 0 0 0 0 0 0.0% Total 2,632,822 2,699,896 2,699,896 3,054,004 354,108 13.1% SPDC FUND Personnel 611,955 659,426 659,426 666,444 7,018 1.1% Operations&Maintenance 1,661,797 1,891,321 1,890,441 2,414,787 523,466 27.7% Capital Outlay 1,069,013 1,020,500 1,020,500 0 (1,020,500) -100.0% Debt Service 2,610,910 2,275,022 2,275,022 2,029,424 24( 5.598) -10.8% Total 5,953,675 5,846,269 5,845,389 5,110,655 (735,614) -12.6% STRATEGIC INITIATIVE FUND Capital Outlay 197,588 1,616,834 1,616,834 525,000 (1,091,834) -67.5% Total 197,588 1,616,834 1,616,834 525,000 (1,091,834) -67.5% VEHICLE REPLACEMENT Capital 2,115,744 6,058,612 2,173,035 2,772,000 (3,286,612) -54.2% Total 2,115,744 6,058,612 2,173,035 2,772,000 (3,286,612) -54.2% HOTEL OCCUPANCY FUND Personnel 337,951 325,621 325,621 397,362 71,741 22.0% Operations 1,029,085 1,126,275 1,126,275 1,157,693 31,418 2.8% Capital 0 0 0 0 0 0.0% Total 1,367,036 1,451,896 1,451,896 1,555,055 103,159 7.1% COURT SECURITY FUND Personnel 33,869 57,612 57,612 59,379 1,767 3.1% Operations 13,381 15,560 15,560 13,680 (1,880) -12.1% Capital Outlay 0 0 0 0 0 0.0% Total 47,250 73,172 73,172 73,059 (113) -0.2% COURT TECHNOLOGY FUND Operations 28,547 91,365 91,365 48,275 (43,090) -47.2% Capital Outlay 0 0 0 0 0 0.0% Total 28,547 91,365 91,365 48,275 (43,090) -47.2% RECYCLING FUND Operations 2,227 3,000 3 000 4 600 1,600 53.3% Total 2,227 3,000 3,000 4,600 1,600 53.3% PROPOSED BUDGET2027 ALL FUNDS SUMMARY EXPENDITURES BY FUND/DIVISION/CATEGORY 2026 2026 2027 $Increase/ %Increase/ 2025 Adopted Amended Proposed (Decrease) -Decrease Actual Budget Budget Budget Adopted Adopted RED LIGHT CAMERA FUND Personnel 0 0 0 0 0 0.0% Operations 49,487 50,000 50,000 26,892 (23,108) -46.2% Capital Outlay 0 0 0 0 0 0.0% Total 49,487 50,000 50,000 26,892 (23,108) -46.2% PUBLIC ART FUND Operations 59,792 74,340 74,340 68,340 (6,000) -8.1% Capital 0 0 0 0 0 0.0% Total 59,792 74,340 74,340 68,340 (6,000) -8.1% COMMVERICAL VEHICLE ENFORCEMENT Personnel 137,318 153,192 153,192 120,762 (32,430) -21.2% Operations 13,081 20,825 20,825 20,825 0 0.0% Capital Outlay 0 0 0 0 0 0.0% Total 150,399 174,017 174,017 141,587 (32,430) -18.6% CEDC FUND Personnel 3,385,219 3,732,340 3,732,340 3,803,014 70,674 1.9% Operations&Maintenance 2,598,664 2,721,768 2,687,025 2,650,445 (71,323) -2.6% Capital Outlay 0 0 0 0 0 0.0% Debt Service 2,442,181 2,444,806 2,444,806 2,449,431 4 625 0.2% Total 8,426,064 8,898,914 8,864,171 8,902,890 3,976 0.0% CEDC REPLACEMENT Operations 25,775 0 0 0 0 Capital 282,247 1,845,046 1,845,046 718,951 (1,126,095) -61.0% Total 308,022 1,845,046 1,845,046 718,951 (1,126,095) -61.0% 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% PUBLIC SAFETY REPLACEMENT FUND Operations 0 0 0 0 0 0.0% Capital 0 0 0 492,773 492,773 4927729900.0% Total 0 0 0 492,773 492,773 2463864950.0% SPECIAL REVENUE POLICE SERVICES Operations 16,104 5,980 5,980 3,500 (2,480) -41.5% Capital 0 0 0 0 0 0.0% Total 16,104 5,980 5,980 3,500 (2,480) -41.5% TECHNOLOGY INFRASTRUCTURE AND SECURITY FUND Operations 709,237 657,000 657,000 828,846 171,846 26.2% Capital 674,633 0 0 582,159 582,159 2910794900.0% Total 1,383,870 657,000 657,000 1,411,005 754,005 114.8% GRAND TOTAL-ALL FUNDS 116,781,822 137,682,832 132,050,105 133,650,043 (4,032,789) -2.9% PROPOSED BUDGET 2027 ALL FUNDS SUMMARY EXPENDITURES BY FUND/CATEGORY 2026 2026 2027 $Increase/ %Increase/ 2025 Adopted Amended Proposed (Decrease) -Decrease FUND Actual Budaet Budaet Budaet AdoMed Adopted General Fund Personnel 37,743,281 41,064,337 40,821,483 41,889,683 825,346 2.0% Operations 13,925,363 15,349,501 15,425,681 15,664,954 315,453 2.1% Capital Outlay 10,500 0 0 0 0 0.0% Total 51,679,144 56,413,838 56,247,164 57,554,637 1,140,799 2.0% Utility Fund Personnel 2,919,965 3,270,557 3,270,557 3,469,110 198,553 6.1% Operations 17,942,907 24,056,819 23,112,337 25,320,697 1,263,878 5.3% Capital Outlay 108,550 0 0 0 0 0.0% Debt Service 3,633,848 4,465,287 4,465,287 4,467,274 1 987 0.0% Total 24,605,270 31,792,663 30,848,181 33,257,081 1,464,418 4.6% Stormwater District Personnel 286,310 275,602 275,602 267,444 (8,158) -3.0% Operations 332,582 352,485 352,018 522,283 169,798 48.2% Capital Outlay 0 0 0 0 0 0.0% Total 618,892 628,087 627,620 789,727 161,640 25.7% Debt Service Fund Debt Service 7,056,801 7,616,297 7,616,297 7,271,123 34( 5,174) -4.5% Total 7,056,801 7,616,297 7,616,297 7,271,123 (345,174) 4.5% Special Revenue- Reforestation Fund Operations 34,640 69,800 69,800 35,000 (34,800) -49.9% Capital Outlay 0 0 0 0 0 0.0% Total 34,640 69,800 69,800 35,000 (34,800) -49.9% Facility Maintenance Operations 565,031 0 0 0 0 0.0% Capital Outlay 131,977 1,162,747 1,162,747 771,211 39( 1.536) -33.7% Total 697,008 1,162,747 1,162,747 771,211 (391,536) -33.7% Special Revenue- Park Dedication Operations 0 0 0 0 0 0.0% Capital Outlay 60,000 0 0 0 0 0.0% Total 60,000 0 0 0 0 0.0% Special Revenue- Parks and Recreation Operations 48,772 44,000 44,000 47,000 3,000 6.8% Capital Outlay 0 0 0 0 0 0.0% Total 48,772 44,000 44,000 47,000 3,000 6.8% Special Revenue- Library Donation Fund Operations 14,999 8,000 8,000 8,000 0 0.0% Capital Outlay 0 0 0 0 0 0.0% Total 14,999 8,000 8,000 8,000 0 0.0% TIF Fund Personnel 368,151 364,375 364,375 388,474 24,099 6.6% Operations 8,159,518 10,036,684 9,436,780 8,619,204 (1,417,480) -14.1% Capital Outlay 700,000 0 0 0 (0) 0.0% Total 9,227,669 10,401,059 9,801,155 9,007,678 (1,393,381) -13.4% PROPOSED BUDGET 2027 ALL FUNDS SUMMARY EXPENDITURES BY FUND/CATEGORY 2026 2026 2027 $Increase/ %Increase/ 2025 Adopted Amended Proposed (Decrease) -Decrease FUND Actual Budaet Budaet Budaet Adopted Adopted Crime Control District Fund Personnel 2,156,927 2,268,657 2,268,657 2,366,535 97,878 4.3% Operations 475,895 431,239 431,239 687,469 256,230 59.4% Capital Outlay 0 0 0 0 0 100.0% Total 2,632,822 2,699,896 2,699,896 3,054,004 354,108 13.1% SPDC Fund Personnel 611,955 659,426 659,426 666,444 7,018 1.1% Operations 1,661,797 1,891,321 1,890,441 2,414,787 523,466 27.7% Capital Outlay 1,069,013 1,020,500 1,020,500 0 (1,020,500) -100.0% Debt Service 2,610,910 2,275,022 2,275,022 2,029,424 (245,598) -10.8% Total 5,953,675 5,846,269 5,845,389 5,110,655 (735,614) -12.6% Strategic Initiative Fund Capital Outlay 197,588 1,616,834 1,616,834 525,000 (1,091,834) -67.5% Total 197,588 1,616,834 1,616,834 525,000 (1,091,834) -67.5% Vehicle Replacement Capital Outlay 2,115,744 6,058,612 2,173,035 2,772,000 (3,286,612) -54.2% Total 2,115,744 6,058,612 2,173,035 2,772,000 (3,286,612) -54.2% Hotel Occupancy Fund Personnel 337,951 325,621 325,621 397,362 71,741 22.0% Operations 1,029,085 1,126,275 1,126,275 1,157,693 31,418 2.8% Capital Outlay 0 0 0 0 0 0.0% Total 1,367,036 1,451,896 1,451,896 1,555,055 103,159 7.1% Court Security Fund Personnel 33,869 57,612 57,612 59,379 1,767 3.1% Operations 13,381 15,560 15,560 13,680 (1,880) -12.1% Capital Outlay 0 0 0 0 0 0.0% Total 47,250 73,172 73,172 73,059 (113) -0.2% Court Technology Fund Operations 28,547 91,365 91,365 48,275 (43,090) -47.2% Capital Outlay 0 0 0 0 0 0.0% Total 28,547 91,365 91,365 48,275 (43,090) -47.2% Recycling Fund Operations 2 227 3 000 3 000 4 600 1 600 53.3% Total 2,227 3,000 3,000 4,600 1,600 53.3% Red Light Camera Fund Personnel 0 0 0 0 0 0.0% Operations 49,487 50,000 50,000 26,892 (23,108) -46.2% Capital Outlay 0 0 0 0 0 0.0% Total 49,487 50,000 50,000 26,892 (23,108) -46.2% Public Art Fund Operations 59,792 74,340 74,340 68,340 (6,000) -8.1% Capital 0 0 0 0 0 0.0% Total 59,792 74,340 74,340 68,340 (6,000) -8.1% Commercial Vehicle Enforcement Fund Personnel 137,318 153,192 153,192 120,762 (32,430) -21.2% Operations 13,081 20,825 20,825 20,825 0 0.0% Capital Outlay 0 0 0 0 0 0.0% Total 150,399 174,017 174,017 141,587 (32,430) -18.6% CEDC Fund Personnel 3,385,219 3,732,340 3,732,340 3,803,014 70,674 1.9% Operations 2,598,664 2,721,768 2,687,025 2,650,445 (71,323) -2.6% Capital Outlay 0 0 0 0 0 0.0% Debt Service 2,442,181 2.444.806 2.444.806 2.449.431 4 625 0.2% Total 8,426,064 8,898,914 8,864,171 8,902,890 3,976 0.0% CEDC REPLACEMENT Operations 25,775 0 0 0 0 Capital 282,247 1,845,046 1,845,046 718,951 (1,126,095) -61.0% Total 308,022 1,845,046 1,845,046 718,951 (1,126,095) -61.0% PROPOSED BUDGET 2027 ALL FUNDS SUMMARY EXPENDITURES BY FUND/CATEGORY 2026 2026 2027 $Increase/ %Increase/ 2025 Adopted Amended Proposed (Decrease) -Decrease FUND Actual Budaet Budaet Budaet Adopted 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% PUBLIC SAFETY REPLACEMENT FUND Operations 0 0 0 0 0 0.0% Capital 0 0 0 492,773 492,773 4927729900.0% Total 0 0 0 492,773 492,773 2463864950.0% Special Revenue- Police Services Operations 16,104 5,980 5,980 3,500 (2,480) -41.5% Capital 0 0 0 0 0 0.0% Total 16,104 5,980 5,980 3,500 (2,480) -41.5% Technology Infrastructure and Security Fund Operations 709,237 657,000 657,000 828,846 171,846 26.2% Capital 674,633 0 0 582,159 582,159 2910794900.0% Total 1,383,870 657,000 657,000 1,411,005 754,005 114.8% GRAND TOTAL ALL FUNDS 116,781,822 137,682,833 132,050,105 133,650,043 (4,032,789) -2.9% EXPENDITURE CATEGORY Personnel 47,980,946 52,171,719 51,928,865 53,428,207 1,256,488 2.4% Operations 47,706,884 57,005,962 55,501,666 58,142,490 1,136,528 2.0% Capital Outlay 5,350,252 11,703,739 7,818,162 5,862,094 (5,841,645) -49.9% Debt Service 15,743,740 16,801,412 16,801,412 16,217,252 (584,160) -3.5% GRAND TOTAL ALL FUNDS 116,781,822 137,682,833 132,050,105 133,650,043 (4,032,789) -2.9% GENERAL FUND 2027 Proposed and 2026 Revised Budget 09:45 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase/ 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease REVENUES Ad Valorem Taxes $27,911,529 $28,423,309 $27,675,000 ($748,309) -2.6% $27,018,757 ($1,404,552) -4.9% Sales Tax 21,850,509 22,665,500 24,310,000 1,644,500 7.3% 24,664,500 1,999,000 8.8% Franchise Taxes 3,367,322 3,384,208 3,641,284 257,076 7.6% 3,525,000 140,792 4.2% Fines 994,308 903,500 903,500 0 0.0% 903,500 0 0.0% Charges for Services 2,103,954 1,814,336 2,147,933 333,597 18.4% 2,327,044 512,708 28.3% Permits/Fees 2,000,118 1,519,600 1,564,900 45,300 3.0% 1,537,100 17,500 1.2% Miscellaneous 643,300 369,900 374,900 5,000 1.4% 374,900 5,000 1.4% Interest Income 1,094,410 925,000 925,000 0 0.0% 925,000 0 0.0% Total Revenues $59,965,450 $60,005,352 $61,542,517 $1,537,165 2.6% $61,275,801 $1,270,449 2.1% EXPENDITURES City Secretary $624,869 $696,630 $666,630 ($30,000) -4.3% $627,547 ($69,083) -9.9% Human Resources 754,749 1,101,296 $901,296 (200,000) -18.2% 1,121,351 20,055 1.8% City Manager 1,220,635 1,378,621 1,378,621 0 0.0% 1,373,648 (4,973) -0.4% Information Technology 3,679,127 4,350,125 4,351,350 1,225 0.0% 4,471,174 121,049 2.8% Communications 851,068 896,549 895,806 (743) -0.1% 903,272 6,723 0.7% Support Services 2,285,128 2,776,058 2,747,083 (28,975) -1.0% 2,834,958 58900 2.1% General Gov.Total $9,415,576 $11,199.279 $10,940,786 258493 -2.3% $11,331, $132,671 1.2% Finance 2,201,964 2,370,637 2,330,587 (40,050) -1.7% 2,295,196 (75,441) -3.2% Municipal Court 787,438 819,121 819,121 0 0.0% 840,336 21,215 2.6% Teen Court 164,465 186,964 186,964 0 0.0% 191,525 4 561 2.4% Finance Total $3,153,867 $3,376, $3,336,672 050 -1.2% $3,327,057 9 665 -1.5% Fire 12,703,957 13,341,883 14,077,058 735,175 5.5% 14,073,884 732,001 5.5% Police 9,211,731 9,805,711 9,630,711 (175,000) -1.8% 10,115,869 310,158 3.2% Public Safety Support 1,799,980 1,932,556 1,932,556 0 0.0% 2,079,016 146,460 7.6% Public Safety Total $23,715,668 $25,080.150 $25,640, $560,175 2.2% $26,268, $1,188,619 4.7% Streets/Drainage 1,423,545 1,503,490 1,481,720 (21,770) -1.4% 1,527,481 23,991 1.6% Facility Maintenance 1,835,598 1,891,401 1,898,401 7,000 0.4% 1,885,296 (6,105) -0.3% Public Works Admin 2,392,488 2,713,809 2,540,574 17( 3,235) -6.4% 2,932,313 218,504 8.1% Public Works Total $5,651,631 $6,108, $5,920.695 188 005 -3.1% $6,345,090 $236,390 3.9% Building Inspections 1,341,058 1,472,047 1,432,047 (40,000) -2.7% 1,418,915 (53,132) -3.6% Planning 1,091,451 1,235,006 1,200,006 (35,000) -2.8% 1,260,131 25125 2.0% Planning and Dev Total $2,432,509 $2,707, $2,632,053 75 000 -2.8% $2,679,046 28 007 -1.0% Economic Development 470,711 526,230 506,230 (20,000) -3.8% 509,816 (16,414) -3.1% Economic Dev.Total $470,711 $526, $506,230 20 000 -3.8% $509.816 16 414 -3.1% Community Services 1,448,094 1,545,228 1,508,863 (36,365) -2.4% 1,528,080 (17,148) -1.1% Parks and Recreation 4,134,679 4,548,050 4,444,755 (103,295) -2.3% 4,224,485 (323,565) -7.1% Library Services 1,256,409 1,322,426 1,316,785 (5,641) -0.4% 1,340,344 17918 1.4% Community Svcs.Total $6,839,182 $7,415, $7,270,403 145 301 -2.0% $7,092,909 322 795 -4.4% Total Expenditures $51,679,144 $56,413,838 $56,247,164 ($166,674) -0.3% $57,554,637 $1,140,799 2.0% Net Revenues S8.286.306 1 14 $5.295.353 1 703 839 721 1 129 650 Lease Proceeds $0 $0 $0 $0 $0 Transfers In 2,883,720 2,986,054 2,970,032 (16,022) 3,117,572 Transfers Out ($10.250.000) ($6.250.000) ($11.650.000) (5,400,000) ($6.600.000) Total Other Sources(Uses) (57.366.280) ($3.263.9461 ($8.679.9681 (55.416.022) ($3.482.4281 Beginning Fund Balance $17,063,277 $17,983,303 $17,983,303 $14,598,687 Residual Equity Transfer $0 $0 $0 Ending Fund Balance $17,983.303 $18,310,871 $14,598.687 $14,837,423 Fund balance percentage 34.80% 32.46% 25.95% 25.78% GENERALFUND Public Safety Replacement Fund 2027 Proposed and 2026 Revised Budget 09:45 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase/ 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease REVENUES Interest 0 0 0 0 0.0% 20,000 20 000 199999900.0% Total Revenues $0 $0 $0 $0 0.0% $20,000 $20,000 199999900.0% EXPENDITURES Operations $0 $0 $0 $0 0.0% $0 0 0.0% Capital 0 0 0 0 0.0% 492,773 492,773 4927729900.0% Total Expenditures $0 $0 $0 $0 0.0% $492,773 $492,773 2463864950.0% Net Revenues -0 WO) $�0 $0 472 773 72 773 Transfer from other funds $0 $0 $1,500,000 $2,000,000 Transfer to other funds ($0) ($0) ($0) ($0) Total Other Sources/(Uses) 0)0 $W0 1 500 000 2 000 000 Beginning Fund Balance $0 ($0) ($0) $1,500,000 Ending Fund Balance 0)0 $W0 1 500 000 3 027 227 GENERALFUND Strategic Initiative Fund 2027 Proposed and 2026 Revised Budget 09:45 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase/ 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease REVENUES Interest 118,856 110,000 110,000 0 0.0% 110,000 0 0.0% Total Revenues $118,856 $110,000 $110,000 $0 0.0% $110,000 $0 0.0% EXPENDITURES Infrastructure Maintenance $0 $0 $0 $0 0.0% $0 0 0.0% Community Enhancement 140,875 216,491 216,491 0 0.0% 425,000 208,509 96.3% Technology Infrastructure 0 596,843 596,843 0 0.0% 0 (596,843) -100.0% Capital Acquisition 56713 803,500 803,500 0 0.0% 100,000 (703,500) -87.6% Total Expenditures $197,588 $1,616,834 $1,616,834 $0 0.0% $525,000 ($1,091,834) -67.5% Net Revenues 78 732 ($1.506.8341 ($1.506.8341 $4 415 000 $1.091.834 Transfer from other funds $5,600,000 $4,000,000 $9,400,000 $4,850,000 Transfer to other funds (6,000,000) (4,500,000) (6,000,000) (7,500,000) Total Ottw Sources/(Uses) 00 000 ($500.0001 $3.400.000 ($2.650.0001 Beginning Fund Balance $5,268,263 $4,789,531 $4,789,531 $6,682,697 Ending Fund Balance 94,789,531 $2,782,697 $6,682,697 $3,617.697 GENERAL FUND Facility Maintenance 2027 Proposed and 2026 Revised Budget 09:45 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase/ 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease REVENUES Interest 589,162 432,000 450,000 18,000 4.2% 450,000 18,000 4.2% Total Revenues $589,162 $432,000 $450,000 $18,000 0.0% $450,000 $18,000 4.2% EXPENDITURES Operations $565,031 $0 $0 $0 0.0% $0 0 0.0% Capital 131,977 1,162,747 1,162,747 0 0.0% 771,211 (391,536) -33.7% Total Expenditures $697,008 $1,162,747 $1,162,747 $0 0.0% $771,211 ($391,536) -33.7% Net Revenues ($107.8461 7 747 ($712.7471 $18 000Q00 (5321.2111 Transfer from other funds $1,500,000 $2,000,000 $2,000,000 $2,000,000 Transfer to other funds ($0) ($0) ($0) ($0) Total Other Sources/(Uses) $1.500.000 $2.000.000 $2.000.000 $2.000.000 Beginning Fund Balance $12,934,256 $14,326,410 $14,326,410 $15,613,663 Ending Fund Balance $14,326,410 $15,595.663 $15.613.663 $17.292.452 GENERAL FUND Economic Investment Fund 2027 Proposed and 2026 Revised Budget 09:45 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase/ 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease REVENUES Interest 153,868 120,000 120,000 0 0.0% 120,000 0 0.0% Total Revenues $153,868 $120,000 $120,000 $0 0.0% $120,000 $0 0.0% EXPENDITURES Operations $0 $0 $0 $0 0.0% $0 0 0.0% Capital 0 0 0 0 0.0% 0 0 0.0% Total Expenditures $0 $0 $0 $0 0.0% $0 $0 0.0% Net Revenues Q153.868 $120.000Q0 $124 QQ $0 $124 QO $4 Transfer from other funds $150,000 $150,000 $150,000 $150,000 Transfer to other funds ($0) ($0) ($0) ($0) Total Other Sources/(Uses) 5150.000 $150.000 $150.000 5150.000 Beginning Fund Balance $3,541,789 $3,845,657 $3,845,657 $4,115,657 Ending Fund Balance �4.115.657 $4.115.657 $5 GENERAL FUND Technology Infrastructure and Security Fund 2027 Proposed and 2026 Revised Budget 09:45 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase/ 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease REVENUES Miscellaneous 458,202 480,000 480,000 0 0.0% 412,400 (67,600) -14.1% Interest 360,707 325,000 325,000 0 0.0% 325,000 0 0.0% Total Revenues $818,909 $805,000 $805,000 $0 0.0% $737,400 ($67,600) -8.4% EXPENDITURES Customer Enhancements 18,840 0 0 0 0.0% 0 0 0.0% Information Security 21,160 145,000 145,000 0 0.0% 270,083 125,083 86.3% Business Continuity 669,237 512,000 512,000 0 0.0% 558,763 46,763 9.1% Security Equipment and Infrastructure 0 0 0 0.0% 121,000 121,000 1209999900.0% Technology Infrastructure 674,633 0 0 0 0.0% 461,159 461,159 4611589900.0% Total Expenditures $1,383,870 $657,000 $657,000 $0 0.0% 1,411,005 $754,005 114.8% Net Revenues (Q564.9611 148.000 148.000 $o ($673.6051 (Qg21.6051 Transfer from other funds $1,000,000 $1,000,000 $1,000,000 $1,000,000 Transfer to other funds Total Other Sources/(Uses) 1,000,000 $1.000.000 $1.000.000 $1.000.000 Beginning Fund Balance $7,921,666 $8,356,705 $8,356,705 $9,504,705 Ending Fund Balance $8.356.705 47 $9.504ZQ5 $9.831.100 UTILITY FUND 2027 Proposed and 2026 Revised Budget 09:45 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase/ 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease REVENUES Miscellaneous $40,285 $29,500 $34,500 $5,000 16.9% $29,500 $0 0.0% Interest Income 1,116,540 925,000 925,000 0 0.0% 925,000 0 0.0% Water Sales-residential 17,196,375 20,140,000 18,490,000 (1,650,000) -8.2% 20,125,065 (14,935) -0.1% Water Sales-commercial 5,323,574 5,745,000 5,550,000 (195,000) -3.4% 5,740,300 (4,700) -0.1% Sewer Sales 11,340,275 11,500,000 11,500,000 0 0.0% 12,075,000 575,000 5.0% Sanitation Sales 2,998,063 3,185,000 3,146,000 (39,000) -1.2% 3,223,000 38,000 1.2% Other utility charges 401,600 305,800 317,000 11,200 3.7% 305,000 (800) -0.3% Total Revenues $38,416,712 $41,830,300 $39,962,500 ($1,867,800) -4.5% $42,422,865 $592,565 1.4% EXPENSES Debt Service 3,633,848 4,465,287 4,465,287 0 0.0% 4,467,274 1,987 0.0% Utility Billing 615,888 745,820 743,473 (2,347) -0.3% 770,324 24,504 3.3% Water 12,383,344 16,201,119 15,258,984 (942,135) -5.8% 16,388,693 187,574 1.2% Wastewater 5,660,988 7,964,937 7,964,937 (0) 0.0% 9,148,690 1,183,753 14.9% Sanitation 2,311,202 2,415,500 2,415,500 0 0.0% 2,482,100 66,600 2.8% Total Expenses $24,605,270 $31,792,663 $30,848,181 ($944,482) -3.0% $33,257,081 $1,464,418 4.6% Net Revenues $13.811.442 $10.037.637 $9.114.319 2 1 1 7 ($g71.g531 Transfers In $0 $0 $0 $0 Transfers Out (9,588,614) (9,673,212) (9,598,500) (74,712) (9,696,915) Total Other Sources(Uses) ($9.588.6141 ($9.6732121 ($9.598.5001 ($9.696.9151 Beginning working capital $22,572,296 $26,795,124 $26,795,124 $26,310,943 Ending fund balance $26.795.124 $27.159.549 $26.310.943 $25372112 No.of days working capital 397 312 311 283 DEBT SERVICE FUND 2027 Proposed and 2026 Revised Budget 09:45 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase/ 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease REVENUES Ad Valorem Taxes $6,132,810 $6,496,725 $6,315,150 ($181,575) -2.8% $6,305,126 ($191,599) -2.9% Miscellaneous Income $0 $0 $0 $0 0.0% $0 $0 0.0% Interest Income 123,425 85 000 72 000 (13,000) -15.3% 65 000 (20.000) -23.5% Total Revenues $6,256,235 $6,581,725 $6,387,150 ($194,575) -3.0% $6,370,126 ($211,599) 3.2% EXPENDITURES Principal $6,123,304 $6,346,251 $6,346,251 $0 0.0% $5,583,198 ($763,053) -12.0% Interest $925,965 $1,250,546 $1,250,546 0 0.0% $1,668,425 417,879 33.4% Admin.Expenses $7,532 $19,500 $19,500 0 0.0% $19,500 0 0.0% Total Expenditures $7,056,801 $7,616,297 $7,616,297 $0 0.0% $7,271,123 ($345,174) -4.5% Net Revenues (5800.5661 /$1.034.5721 ($1.229.1471 1 4 7 (3900.9971 $133.575 Transfers In 401,762 400,552 400,552 0 504,832 Transfer Out 0 0 0 0 Total other Sources/(Uses) Ql Z62 Qo�42 _QO Sz2 Q42 Beginning Fund Balance $2,268,218 $1,869,414 $1,869,414 $1,040,819 Ending Fund Balance $1.869.414 $1.235.394 $1.040.819 $& . STORM WATER UTILITY DISTRICT 2027 Proposed and 2026 Revised Budget 09:45 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase/ 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease REVENUES Stormwater-residential $928,675 $928,000 $928,000 $0 0.0% $1,164,400 $236,400 25.5% Stormwater-commercial 695,090 694,000 711,000 17,000 2.4% 1,262,970 568,970 82.0% Interest 69 612 50,000 50 000 0 0.0% 50 000 0 0.0% Total Revenues $1,693,377 $1,672,000 $1,689,000 $17,000 1.0% $2,477,370 $805,370 48.2% EXPENDITURES Personnel $286,310 $275,602 $275,602 $0 0.0% $267,444 ($8,158) -3.0% Operations $332,582 $352,485 $352,018 (467) -0.1% $522,283 169,798 48.2% Capital $0 $0 $0 0 0 $0 0 0.0% Total Expenditures $618,892 $628,087 $627,620 ($467) -0.1% $789,727 $161,640 25.7% Net Revenues 1 074 485 1 043 913 1 061 380 17 467 1 687 643 643 730 Transfers Out (869,142) (967,432) (968,112) $680 (1,353,927) 386,495 Proceeds from C.O.Sale 0 0 0 0 Total Other Sources(Uses) 869 142 967 432 968 112 ($1.353.9271 Beginning Fund Balance $2,150,527 $2,355,870 $2,355,870 $2,449,138 Ending Fund Balance 2 355 870 2 432 351 2 449 138 2 782 854 SPECIAL REVENUE FUND Reforestation 2027 Proposed and 2026 Revised Budget 09:45 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase/ 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease REVENUES Permits/Fees $85,088 $5,000 $65,000 $60,000 1200.0% $20,000 $15,000 300.0% Miscellaneous 0 0 0 (0) -100.0% 0 0 0.0% Interest 8 400 6 000 6 000 0 0.0% 6 000 0 0.0% Total Revenues $93,488 $11,000 $71,000 $60,000 545.5% $26,000 $15,000 136.4% EXPENDITURES Parks and Recreation $0 $0 $0 $0 0.0% $0 0 0.0% Reforestation 34,640 69,800 69,800 0 0.0% 35,000 (34,800) -49.9% Capital 0 0 0 0 0.0% 0 0 0.0% Total Expenditures $34,640 $69,800 $69,800 $0 0.0% $35,000 ($34,800) -49.9% Net Revenues 58 4 ($5g.g001 1 0 0 00 ($9.0001 $ Transfer to other funds L0 L0 L0 $0 Total Other Sources/(Uses) �Q SD so $4 Beginning Fund Balance $160,358 $219,206 $219,206 $220,406 Ending Fund Balance 21920 160.40 220 0 211.406 SPECIAL REVENUE FUND Library Donations 2027 Proposed and 2026 Revised Budget 0945 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase/ 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease REVENUES Donations $9,370 $4,000 $7,600 $3,600 90.0% $4,000 $0 0.0% Interest 838 700 500 (200) -28.6% 500 (200) -28.6% Total Revenues $10,208 $4,700 $8,100 $3,400 72.3% $4,500 ($200) -4.3% EXPENDITURES Special Projects $14,999 $8,000 $8,000 $0 0.0% $8,000 0 0.0% Library supplies 0 0 0 0 0.0% 0 0 0.0% Capital 0 0 0 0 0.0% 0 0 0.0% Total Expenditures $14,999 $8,000 $8,000 $0 0% $8,000 $0 0.0% Net Revenues ($4.7911 ($3.3001 $140 $3 400 ($3.5001 ($2001 Transfer to other funds LO $0 LO LO Total Other Sources/(Uses) $0 $0 $0 $0 Beginning Fund Balance $21,405 $16,614 $16,614 $16,714 Ending Fund Balance 16.61 1 14 16.71 1 21 SPECIAL REVENUE FUND Park Dedication 2027 Proposed and 2026 Revised Budget 09:45 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase/ 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease REVENUES Permits/Fees $268,930 $90,000 $105,000 $15,000 16.7% $90,000 $0 0.0 Miscellaneous 0 0 0 0 0.0% 0 0 0.0 Interest 91,370 60,000 60,000 0 0.0% 60,000 0 0.0 Total Revenues $360,300 $150,000 $165,000 $15,000 10.0% $150,000 $0 0.0% EXPENDITURES Parks and Recreation $0 $0 $0 $0 0.0% $0 0 0.0 Park Improvements 60,000 0 0 (0) 0.0% 0 0 0.0 Land 0 0 0 0 0.0% 0 0 0.0 Total Expenditures $60,000 $0 $0 ($0) 0.0% $0 $0 0.0% Net Revenues 99 0 150.000 1 00 1 00 150.000 s0 Transfer from other funds $0 $0 $0 $0 Transfer to other funds 300 000 300 000 300 000 300 000 Total Other Sources/(Uses) (�300.0001 ($300.0001 (�300.0001 ($300.0001 Beginning Fund Balance $2,031,814 $2,032,114 $2,032,114 $1,897,114 Ending Fund Balance 2.032.11 1.882.11 1.897.11 1.747.11 SPECIAL REVENUE FUND Park and Recreation 2027 Proposed and 2026 Revised Budget 09:45 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase/ 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease REVENUES Donations/Sponsorships $41,510 $37,000 $37,000 $0 0.0% $39,000 $2,000 5.4% Miscellaneous 0 0 0 0 0.0% 0 0 0.0% Interest 10,132 8 000 8 000 0 0.0% 8 000 0 0.0% Total Revenues $51,642 $45,000 $45,000 $0 0.0% $47,000 $2,000 4.4% EXPENDITURES Parks and Recreation $48,772 $44,000 $44,000 $0 0.0% $47,000 3,000 6.8% Park Improvements 0 0 0 0 0.0% 0 0 0.0% Land 0 0 0 0 0.0% 0 0 0.0% Total Expenditures $48,772 $44,000 $44,000 $0 0.0% $47,000 $3,000 6.8% Net Revenues 2 770 1 000 1 000 $_0 $0 1 000 Transfer from other funds $0 $0 $0 $0 Transfer to other funds $0 $0 $0 $0 Total Other Sources/(Uses) $_0 $_0 $_0 Wo Beginning Fund Balance $230,986 $233,856 $233,856 $234,856 Ending Fund Balance 233 856 234 856 234 856 234 TIF OPERATING FUND 2027 Proposed and 2026 Revised Budget 09:45 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase/ 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease REVENUES Ad Valorem $10,685,868 $10,376,956 $10,637,298 $260,342 2.5% $10,680,636 $303,680 2.9% Charges for Services $10,856 $0 $0 $0 0.0% $0 0.0% Interest Income $533,359 $300,000 $300,000 LO 0.0% $300,000 Lo 0.0% Total Revenues $11,230,083 $10,676,956 $10,937,298 $260,342 2.4% $10,980,636 $303,680 2.8% EXPENDITURES Personnel $368,151 $364,375 $364,375 $0 0.0% $388,474 $24,099 6.6% Operations $8,159,518 $10,036,684 $9,436,780 (599,904) -6.0% $8,619,204 (1,417,480) -14.1% Capital $700,000 LO L0 iQ 0.0% $0 L) 0.0% Total Expenditures $9,227,669 $10,401,059 $9,801,155 ($599,904) -5.8% $9,007,678 ($1,393,381) -13.4% Net Revenues $2.002.414 275 897 $1.136.143 860 246 $1.972.958 $1.697.061 Transfers Out-General Fund 0 0 0 0 Transfers Out-Debt Service 0 0 0 0 Total Other Sources(Uses) $_0_ i0 Beginning Fund Balance $11,565,006 $13,567,420 $13,567,420 $14,703,563 Prior period adjustment Ending Fund Balance $13.567.420 $13.843.317 $14.703.563 $16.676.521 CRIME CONTROL DISTRICT FUND 2027 Proposed and 2026 Revised Budget 09:45 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase/ 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease REVENUES Sales Tax $2,602,813 $2,705,040 $2,854,000 $148,960 5.5% $2,896,800 $191,760 7.1% Miscellaneous Income $33,948 $0 $0 $0 0.0% $0 ($0) 0.0% Interest Income $219,586 $175,000 $175,000 $_0 0.0% $175,000 $_0 0.0% Total Revenues $2,856,347 $2,880,040 $3,029,000 $148,960 5.2% $3,071,800 $191,760 6.7% EXPENDITURES Personnel $2,156,927 $2,268,657 $2,268,657 $0 0.0% $2,366,535 $97,878 4.3% Operations $475,895 $431,239 $431,239 0 0.0% $687,469 256,230 59.4% Capital $_0 $0 $0 0 0.0% $0 0 0.0% Total Expenditures $2,632,822 $2,699,896 $2,699,896 $0 0.0% $3,054,004 $354,108 13.1% Net Revenues 22 2 1 144 329 104 14 17 7 162 348 Finance Proceeds $0 $0 $0 $0 Transfer out-Crime Control CIP $0 $0 $0 $0 Transfers Out-General Fund 11( 3.480) 11( 5.202) 12( 1.160) 12( 2,872) Total Other Sources(Uses) 11 4 11 2 2 121 1 122 872 Beginning Fund Balance $5,375,396 $5,485,441 $5,485,441 $5,693,385 Ending Fund Balance SPDC - OPERATING FUND Parks/Recreation 2027 Proposed and 2026 Revised Budget 09:45 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase/ 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease REVENUES Sales Tax $10,827,190 $11,368,000 $12,085,002 $717,002 6.3% $12,266,300 $898,300 7.9% Rental Income 166,641 153,824 153,824 0 0.0% 153,824 0 0.0% Charges for Service 196,169 187,090 187,090 0 0.0% 170,821 (16,269) -8.7% Interest 375,479 300,000 250,000 (50,000) -16.7% 250,000 (50,000) -16.7% Total Revenues $11,565,479 $12,008,914 $12,675,916 $667,002 5.6% $12,840,945 $832,031 6.9% EXPENDITURES Personnel $611,955 $659,426 $659,426 $0 0.0% $666,444 $7,018 1.1% Operations $1,661,797 $1,891,321 $1,890,441 (880) 0.0% $2,414,787 523,466 27.7% Capital $1,069,013 $1,020,500 $1,020,500 0 0.0% E0 (1,020,500) -100.0% Total Expenditures $3,342,765 $3,571,247 $3,570,367 ($880) 0.0% $3,081,231 ($490,016) -13.7% Net Revenues $8.222.714 $8.437.667 $9.105.549 $66 $9.759.714 $1.322.047 Transfers Out (9,079,258) (8,749,379) (8,776,059) $26,680 (8,537,062) (212,317) Proceeds from C.O.Sale 0 0 0 0 Total Other Sources(Uses) ($9.079.258) I$8.749.379) ($8.776.0591 ($8.537.0621 Beginning Fund Balance $14,616,798 $13,760,254 $13,760,254 $14,089,744 Ending Fund Balance $13,760,254 $13.448.542 $14.089.744 $15.312.397 SPDC - DEBT SERVICE FUND Parks/Recreation 2027 Proposed and 2026 Revised Budget 09:45 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase/ 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease REVENUES Interest Income $137,792 $84,000 $84,000 L0 0.0% $80,000 4 000 -4.8 Total Revenues $137,792 $84,000 $84,000 $0 0.0% $80,000 ($4,000) 4.8% EXPENDITURES Principal $2,309,000 $2,044,000 $2,044,000 $0 0.0% $1,864,000 ($180,000) -8.8% Interest 296,789 225,022 225,022 0 0.0% 159,424 (65,598) -29.2% Admin.Expenses 5 121 6 000 6 000 0 0.0% 6 000 0 0.0% Total Expenditures $2,610,910 $2,275,022 $2,275,022 $0 0.0% $2,029,424 ($245,598) -10.8% Net Revenues ($2.473.1181 ($2.191.0221 ($2.191.0221 so ($1.949.4241 ($245.5981 Bond Proceeds $0 $0 $0 $0 Transfers In $2,605,789 $2,269,022 $2,269,022 0 $2,023,424 Total Other Sources(Uses) 2.605.7g9 2 2 Q 2 2 2 2 QZ 4 Beginning Fund Balance $2,124,556 $2,257,227 $2,257,227 $2,335,227 Ending Fund Balance 2257= 2335 Z 233 2 240 2 SPECIAL REVENUE FUND Court Technology 2027 Proposed and 2026 Revised Budget 09:45 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease REVENUES Fines and forfeitures $19,908 $0 $0 $0 0.0% $0 ($0) -100.0% Interest 13,804 8 000 8 000 0 0.0% 6 000 (2,000) -25.0% Total Revenues $33,712 $8,000 $8,000 $0 0.0% $6,000 ($2,000) -25.0% EXPENDITURES Personnel $0 $0 $0 $0 0.0% $0 0 0.0% Operations 28,547 91,365 91,365 0 0.0% 48,275 (43,090) -47.2% Capital 0 0 0 0 0.0% 0 0 0.0% Total Expenditures $28,547 $91,365 $91,365 $0 0.0% $48,275 ($43,090) -47.2% Net Revenues 5 165 83 365 $83.365) $_0 42 275 41 090 Transfer to other funds LO LO Lo LO Total Other Sources/(Uses) $0 $0 $Q $0 Beginning Fund Balance $309,138 $314,303 $314,303 $230,938 Ending Fund Balance $29 $1$$S SPECIAL REVENUE FUND Court Security 2027 Proposed and 2026 Revised Budget 09:45 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease REVENUES Fines and forfeitures $24,190 $0 $0 $0 0.0% $0 ($0) -100.0% Interest 19,786 12,000 12,000 0 0.0% 10,000 (2,000) -16.7% Total Revenues $43,976 $12,000 $12,000 $0 0.0% $10,000 ($2,000) -16.7% EXPENDITURES Personnel $33,869 $57,612 $57,612 $0 0.0% $59,379 1,767 3.1% Operations 13,381 15,560 15,560 0 0.0% 13,680 (1,880) -12.1% Capital 0 0 0 0 0.0% 0 0 0.0% Total Expenditures $47,250 $73,172 $73,172 $0 0.0% $73,059 ($113) -0.2% Net Revenues 3 274 61 172 61 172 W0 $ 0 1 7 Finance Proceeds L0 L0 L0 L0 Total Other Sources/(Uses) $_0 $0 $Q $0 Beginning Fund Balance $453,927 $450,653 $450,653 $389,481 Ending Fund Balance 4 065 3 4 1 4 1 26422 SPECIAL REVENUE FUND Commercial Vehicle Enforcement 2027 Proposed and 2026 Revised Budget 09:45 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase/ 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease REVENUES Fines and forfeitures $15,660 $15,000 $15,000 $0 0.0% $15,000 $0 0.0% Interest 14,904 7 000 7 000 0 0.0% 7 000 0 0.0% Total Revenues $30,564 $22,000 $22,000 $0 0.0% $22,000 $0 0.0% EXPENDITURES Personnel $137,318 $153,192 $153,192 $0 0.0% $120,762 (32,430) -21.2% Operations 13,081 20,825 20,825 0 0.0% 20,825 0 0.0% Capital 0 0 0 0 0.0% 0 0 0.0% Total Expenditures $150,399 $174,017 $174,017 $0 0.0% $141,587 ($32,430) -18.6% Net Revenues 119 835 152 017 152 017 i0 119 587 32 430 Transfer from other funds $250.000 $100,000 $100,000 0 $100,000 Total Other Sources/(Uses) 250 000 100 000 100 000 100 000 Beginning Fund Balance $154,534 $284,699 $284,699 $232,682 Ending Fund Balance 284 699 232 682 232 682 213 095 SPECIAL REVENUE FUND Hotel Occupancy 2027 Proposed and 2026 Revised Budget 09:45 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease REVENUES Taxes $2,528,060 $2,600,000 $2,700,000 $100,000 3.8% $2,800,000 $200,000 7.7% Miscellaneous $56,363 $0 $0 $0 $0 $0 0.0% Interest 188,379 125,000 125,000 0 0.0% 125,000 0 0.0% Total Revenues $2,772,802 $2,725,000 $2,825,000 $100,000 3.7% $2,925,000 $200,000 7.3% EXPENDITURES Personnel $337,951 $325,621 $325,621 $0 0.0% $397,362 71,741 22.0% Operations 1,029,085 1,126,275 1,126,275 0 0.0% 1,157,693 31,418 2.8% Capital 0 0 0 0 0.0% 0 0 0.0% Total Expenditures $1,367,036 $1,451,896 $1,451,896 $0 0.0% $1,555,055 $103,159 7.1% Net Revenues $1.405.766 $1.273.104 $1.373.104 1 04 $1.369.945 41 Transfer to other funds 698 750 (717,750) (736,751) (755,750) Total Other Sources/(Uses) $69g.750) $717.750) $736.7511 $755.7501 Beginning Fund Balance $4,223,116 $4,930,132 $4,930,132 $5,566,485 Ending Fund Balance 4.930.13 $ 4$54$6 $5.5 6.180.680 SPECIAL REVENUE FUND Police Services 2027 Proposed and 2026 Revised Budget 09:45 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase/ 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease REVENUES Miscellaneous/Forfeitures $21,956 $0 $5,470 $5,470 54699900.0% $0 ($0) -100.0% Interest 2 815 1 200 1 200 0 0.0% 1 200 0 0.0% Total Revenues $24,771 $1,200 $6,670 $5,470 455.8% $1,200 ($0) 0.0% EXPENDITURES Operations $16,104 $5,980 $5,980 $0 0.0% $3,500 (2,480) -41.5% Capital 0 0 0 0 0.0% 0 0 0.0% Total Expenditures $16,104 $5,980 $5,980 $0 0.0% $3,500 ($2,480) -41.5% Net Revenues $ & f$4.7801 SIM 47 ($2.3001 $24$ Transfer to other funds Lo Lo Lo Lo Total Other Sources/(Uses) IQ IQ SO $Q Beginning Fund Balance $54,822 $63,489 $63,489 $64,179 Ending Fund Balance 48 ZQ $64179 $61g79 GENERAL FUND Recycling 2027 Proposed and 2026 Revised Budget 09:45 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease REVENUES Recycling Recovery $6,000 $6,000 $6,000 $0 0.0% $6,000 $0 0.0% Interest 3 290 2 500 2 500 0 0.0% 2 500 0 0.0% Total Revenues $9,290 $8,500 $8,500 $0 0.0% $8,500 $0 0.0% EXPENDITURES Special Projects $2,227 $3,000 $3,000 $0 0.0% $4,600 1,600 53.3% Recycling Supplies 0 0 0 0 0.0% 0 0 0.0% Capital 0 0 0 0 0.0% 0 0 0.0% Total Expenditures $2,227 $3,000 $3,000 $0 0.0% $4,600 $1,600 53.3% Net Revenues 7 663 5 500 5 500 $_0 3 000 1 600 Transfer to other funds $_0 LO U0 U0 Total Other Sources/(Uses) Beginning Fund Balance $77,362 $84,425 $84,425 $89,925 Ending Fund Balance 84 425 89 925 89 925 93 825 Red Light Camera Fund 2027 Proposed and 2026 Revised Budget 09:45 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase/ 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease REVENUES Fines and forfeitures $0 $0 $0 $0 0% $0 $0 0.0% Interest Income 4,937 1,500 1,500 Lo 0% 1,500 $_0 0.0% Total Revenues $4,937 $1,500 $1,500 $0 $1,500 $0 EXPENDITURES Personnel $0 $0 $0 0 0% $0 0 0.0% Operations 49,487 50,000 50,000 0 0% 26,892 (23,108) -46.2% Capital 0 0 0 0% 0 0 0.0% Total Expenditures $49,487 $50,000 $50,000 $0 0% $26,892 ($23,108) -46.2% Net Revenues $44.5501 $48.5001 ($4g.5001 S0 ($25.3921 23.108 Transfers In- $0 0 0 0 $0 Transfers Out- 0 0 0 0 0 $0 Total Other Sources(Uses) $4 $4 S0 S0 W0 Beginning Fund Balance $127,846 $83,296 $83,296 $34,796 0 0 0 0 Ending Fund Balance $83.296 $34 796796 $34796 9 0 Public Art 2027 Proposed and 2026 Revised Budget 09:45 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease)JiDecreas, Increas 2027 (Decrease) %Increase/ Actual Adopted Amended AdoptedProposed Adopted -Decrease REVENUES Miscellaneous $0 $0 $0 $0 0.0% $0 $0 0.0% Interest Income $19,651 $19,000 $19,000 LO 0.0% $17,000 2 000 -10.5% Total Revenues $19,651 $19,000 $19,000 $0 $17,000 $0 EXPENDITURES Operations $59,792 $74,340 $74,340 $0 0.0% $68,340 ($6,000) -8.1% Capital LO LO $_0 0 0.0% $_0 0 0.0% Total Expenditures $59,792 $74,340 $74,340 $0 0.0% $68,340 ($6,000) -8.1% Net Revenues 40 141 f$55.3401 f$55.340) $_0 1 4 4 000 Transfers In-Hotel $393,750 408,750 423,750 15,000 438,750 $30,000 Transfers Out- 40j 0,000) 30j 0,000) 30j 0,000) 0 30j 0,000) $0 Total Other Sources(Uses) f$6.2501 $14$Z $12 Z $0 $13$Z Beginning Fund Balance $539,055 $492,664 $492,664 $561,074 0 0 0 0 Ending Fund Balance $492 6 QZ $SSl O 648 484 CEDC - OPERATING FUND Parks/Recreation 2027 Proposed and 2026 Revised Budget 09:45 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase/ 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease REVENUES Sales Tax $8,020,141 $8,424,500 $8,955,800 $531,300 6.3% $9,090,000 $665,500 7.9% Charges for Services 4,504,104 4,450,607 4,453,577 2,970 0.1% 4,451,321 714 0.0 Interest 864,093 660,000 660,000 0 0.0% 660,000 0 0.0 Total Revenues $13,388,338 $13,535,107 $14,069,377 $534,270 3.9% $14,201,321 $666,214 4.9% EXPENDITURES Personnel $3,385,219 $3,732,340 $3,732,340 $0 0.0% $3,803,014 $70,674 1.9% Operations $2,598,664 $2,721,768 $2,687,025 (34,743) -1.3% $2,650,445 (71,323) -2.6% Capital L0 U0 $_0 0 0.0% N0 0 0.0 Total Expenditures $5,983,883 $6,454,108 $6,419,365 ($34,743) -0.5% $6,453,459 ($649) 0.0% Net Revenues $569,013 Transfers Out (535,777) (541,404) (562,775) $21,371 (568,053) 26,649 Transfer out-Replacement Fund (1,125,000) (1,125,000) (1,125,000) $0 (1,125,000) 0 Transfer out-CIP 0 (325,000) (325,000) $0 (3,000,000) 2,675,000 Transfer Debt Service (2,445,031) (2,444,806) (2,444,806) $0 (2,449,431) 4,625 Total Other Sources(Uses) /$4.105.8081 1$4.436.2101 ($4.457.5811 $7 IS7.142.4841 $2.706.274 Beginning Fund Balance $20,171,119 $23,469,766 $23,469,766 $26,662,197 Ending Fund Balance 523.469.766 $26.114.555 $26.662.197 $27.267.575 CEDC - REPLACEMENT FUND Parks/Recreation 2027 Proposed and 2026 Revised Budget 09:45 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase/ 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease REVENUES Interest 235,281 200,000 175,000 (25,000) -12.5% 175.000 (25,000) -12.5% Total Revenues $235,281 $200,000 $175,000 ($25,000) 0.0% $175,000 ($25,000) -12.5% EXPENDITURES Operations $25,775 $0 $0 $0 0.0% $0 0 0.0% Capital 282,247 1,845,046 1,845,046 0 0.0% 718,951 (171267095) -61.0% Total Expenditures $308,022 $1,845,046 $1,845,046 $0 0.0% $718,951 ($1,126,095) -61.0% Net Revenues $72.7411 ($1.645.0461 ($1.670.0461 525.0001 $543.9511 $1.101.095 Transfer from other funds $1,125,000 $1,125,000 $1,125,000 $1,125,000 Transfer to other funds ($0) ($0) ($0) ($0) Total Other Sources/(Uses) Beginning Fund Balance $4,757,886 $5,810,145 $5,810,145 $5,265,099 Ending Fund Balance S265099 CEDC - DEBT SERVICE FUND Parks/Recreation 2027 Proposed and 2026 Revised Budget 09:45 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase/ 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease REVENUES Interest Income $75,403 $35,000 $50,000 $15,000 42.9% $50,000 $15,000 42.9% Total Revenues $75,403 $35,000 $50,000 $15,000 42.9% $50,000 $15,000 42.9% EXPENDITURES Principal $1,695,000 1,770,000 $1,770,000 $0 0.0% $1,835,000 $65,000 3.7% Interest 742,031 666,806 666,806 0 0.0% 606,431 (60,375) -9.1% Admin.Expenses 5 150 8 000 8 000 0 0.0% 8 000 0 0.0% Total Expenditures $2,442,181 $2,444,806 $2,444,806 $0 0.0% $2,449,431 $4,625 0.2% Net Revenues (52.366.7781 ($2.409.8061 (52.394.8061 $o (s2.3ss.a311 62 Bond Proceeds $0 $0 $0 $0 Transfers In $2,445,031 $2,444,806 $2,444,806 0 $2,449,431 Total Other Sources(Uses) $2945 Q31 $T 494$0 $2494$QSz $24�1 Beginning Fund Balance $659,297 $737,550 $737,550 $787,550 Ending Fund Balance 737 550 Z72 t Z$Z $$3 VEHICLE REPLACEMENT 2027 Proposed and 2026 Revised Budget 0945 PM 08/23/26 $Increase/ $Increase/ 2025 2026 2026 (Decrease) %Increase/ 2027 (Decrease) %Increase/ Actual Adopted Amended Adopted -Decrease Proposed Adopted -Decrease REVENUES Miscellaneous $156,398 $60,000 $25,000 ($35,000) -58.3% $60,000 $0 0.0% Interest Income $572,541 $360,000 $360,000 LO 0.0% $340,000 20 000 -5.6% Total Revenues $728,939 $420,000 $385,000 ($35,000) $400,000 ($20,000) EXPENDITURES Capital $2,115,744 $6,058,612 $2,173,035 (3,885,577) -64.1% $2,772,000 (3,286,612) -54.2% Total Expenditures $2,115,744 $6,058,612 $2,173,035 ($3,885,577) -64.1% $2,772,000 ($3,286,612) -54.2% Net Revenues ($1.386.8051 ($5.638.6121 ($1.788.0351 $3.850.577 ($2.372.0001 2¢6 Transfers In-General Fund $4,250,000 2,000,000 2,000,000 0 1,500,000 ($500,000) Transfers In-Utility Fund 0 0 0 0 0 $0 Total Other Sources(Uses) $4.250.000 $2.000.000 $2.000.000 $0 44 $Q Beginning Fund Balance $10,890,634 $13,753,829 $13,753,829 $13,965,794 Ending Fund Balance $13.753.829 $10.115.217 �13.965.794 �13.093.794