The Docket · Government Meeting · DKT-2026-001693

On the agenda: Wellington Board of Trustees Budget Work Session — Flock Safety (Oct 2)

Name: On the agenda: Wellington Board of Trustees Budget Work Session — Flock Safety (Oct 2)
Start: 2026-10-02
End: 2026-10-02
Location: Board of Trustees Budget Work Session

⚠ Agenda Watch Wellington, Colorado · Friday, October 2, 2026 — tomorrow

About this record

The published agenda for this October 2 meeting contains: "Flock Safety". This is the public record BEFORE the vote — read the document, then show up. Public comment is where cancellations start.

WhenFriday, October 2, 2026
Check the agenda document for the meeting time.

WhereWellington, Colorado

BodyBoard of Trustees Budget Work Session

Money$2,000,000 on the table

On the record“Flock Safety”

The agenda, word for word

Government public record — the full text of the published document, archived October 1, 2026. Gold highlighting of key terms is ours, not the original’s. Read the original document ↗

55 pages · scroll to read

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Board of Trustees
FY2027 Budget Workday

Friday, October 2, 2026; 9:00 AM – 2:00 PM
Wellington Boys & Girls Club
8445 3rd St, Wellington, CO 80549
Agenda:
•

8:30 AM

Arrival, set-up, breakfast snacks

•

9:00 AM

2025 – 2029 Strategic Plan and FY2027 Budget
o Nic Redavid
▪ Fund Balance Review
o Kelly Houghteling, MPA, CPFO
▪ Department budgets and strategic plan alignment
o Patti Garcia, ICMA-CM
▪ Board direction

•

10:00 AM

Larimer County Sheriff’s Office Contract
o Sheriff Feyen, Lt. Vanhook, Sgt. Downing

•

10:30 AM

Human Resources, Professional Development, Recognition
o Stephanie Anderson, SHRM-CP
▪ Benefits
o Patti Garcia, ICMA-CM
▪ Professional Development
▪ COLA/Merit and Staff Recognition

•

11:30 AM

Working lunch with pizza from Pizza Palace
Capital Project Review

•

1:30 PM

Wrap Up, Follow-Up Items, Board Direction

8225 Third Street | PO Box 127 | Wellington, CO 80549 | WellingtonColorado.gov
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Board of Trustees
FY2027 Budget Workday

Fund Balance Review:




2026 Estimated ENDING Fund Balance
o Beginning fund balance from the audited ﬁnancial statements for FY 2025
o Enterprise fund (Water, Sewer, Drainage) beginning balances are calculated
using available working capital rather than total net position
 Enterprise funds report net position, which includes investment in
capital assets that are not available for expenditure
 Finance and the Town's ﬁnancial consultant, Don Rhoads, calculated
available working capital in the audited ﬁnancial statements
 Working capital includes cash, receivables, and other assets
expected to be available within the next 12 months
o NEW – Finance and Public Works Utilities are proposing a delay in Sewer
Fund Overhead Transfers to meet debt service coverage ratio reporting
requirements
 FY2026 overhead transfer split into two payments in FY2027 and FY2028
 The full overhead transfer will be paid; no loss to the General Fund
 Regular overhead transfers will continue in FY2027 and FY2028 in
addition to the deferred FY2026 payments
 The adjustment will occur once every three years, allowing the Sewer
Fund to maintain debt service coverage ratio requirements without
additional costs to ratepayers or impacts to the General Fund
o NEW – Finance and Public Works Utilities are proposing a one-time interfund
loan of $2,000,000 from the General Fund to the Sewer Fund to support net
position and reserve requirements
 15-year term, 2026 – 2040
 No interest or debt service expense
 Repayments will begin in 2030 and follow the same schedule as
overhead transfers (two payments of $250,000 every three years)
 Will require Board adoption by resolution
 Does not change FY2026 expenses or adopted budget
2027 Estimated BEGINNING Fund Balance
o Beginning fund balance from the estimated FY2026 yearend revenues and
expenditures/expenses
o NEW – Elimination of overhead transfers within governmental funds
 Tax-supported Street and Parks Funds, receive the same revenue
sources as the General Fund and are not required to operate
independently, like the enterprise funds

8225 Third Street | PO Box 127 | Wellington, CO 80549 | WellingtonColorado.gov
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2026 Estimated ENDING Fund Balance
General Fund
Street Fund
Water Fund
Sewer Fund
Drainage Fund
Parks Fund
Trust Funds
$
8,912,785 $
4,949,287 $
14,103,912 $
1,551,066 $
1,290,550 $
1,596,894 $
2,168,860 $

Beginning Fund Balance
Operations
Revenue
Transfers In

Total
34,573,354

1,748,934
100,000
1,848,934

6,447,298
6,447,298

3,690,289
3,690,289

829,190
829,190

1,398,494
450,000
1,848,494

224,905
224,905

21,473,366
1,905,226
23,378,592

Expenditures
Public Safety - LCSO
Debt Service
Transfers Out - Overhead
Total Expenditure

5,949,372
2,268,328
100,000
8,317,700

953,063
442,349
1,395,412

3,084,031
1,321,951
496,797
4,902,779

1,301,201
2,470,492
3,771,693

514,783
134,267
649,050

1,568,831
256,480
1,825,311

475,333
475,333

13,371,280
2,268,328
3,792,443
1,905,226
21,337,276

Net Operations

171,782

453,522

1,544,519

(81,404)

180,140

23,183

(250,428)

2,041,316

Net Capital

10,000
60,000
(50,000)

2,183,644
2,864,536
(680,892)

440,738
2,265,655
(1,824,917)

717,973
738,574
(20,601)

1,349,462
1,598,579
(249,117)

631,330
(631,330)

717,973
3,983,844
8,158,674
(3,456,857)

Rev over Exp & Trans

121,782

(227,369)

(280,398)

(102,005)

(68,977)

(608,147)

(250,428)

(1,415,541)

(2,000,000)

2,000,000

4,721,918 $

13,823,514 $

1,221,573 $

988,747 $

1,918,432 $

Interfund Loan
15 Year (2026-2040)

Ending Fund Balance

D
R

Capital
Loan Proceeds
Capital Grants
Capital Projects

AF
T

Total Revenue

7,134,256
1,355,226
8,489,482

7,034,567 $

3,449,061 $

33,157,813

As of 2026-09-28

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2027 Estimated BEGINNING Fund Balance
General Fund
Street Fund
Water Fund
Sewer Fund
Drainage Fund
Parks Fund
Trust Funds
$
7,034,567 $
4,721,918 $
13,823,514 $
3,449,061 $
1,221,573 $
988,747 $
1,918,432 $

Beginning Fund Balance
Operations
Revenue
Transfers In

Total
33,157,813

1,679,804
1,679,804

6,077,177
6,077,177

3,797,220
3,797,220

830,977
830,977

1,388,232
1,388,232

222,059
222,059

21,090,195
1,331,788
22,421,983

Expenditures
Public Safety - LCSO
Debt Service
Transfers Out - Overhead
Total Expenditure

5,890,725
2,392,844
8,283,569

1,169,231
1,169,231

2,902,971
1,366,478
498,505
4,767,954

1,454,356
2,466,884
700,076
4,621,315

517,410
133,207
650,617

1,565,416
1,565,416

13,500,109
2,392,844
3,833,362
1,331,788
21,058,103

Net Operations

142,944

510,573

1,309,223

(824,095)

180,360

(177,185)

222,059

1,363,880

Net Capital

240,000
660,000
(420,000)

910,980
4,947,035
(4,036,055)

3,579,260
(3,579,260)

409,234
(409,234)

706,609
(706,609)

119,147
(119,147)

1,150,980
10,421,285
(9,270,305)

Revenue Over Expenditure

(277,056)

(3,525,482)

(2,270,037)

(1,233,329)

(526,249)

(296,332)

222,059

(7,906,426)

695,324 $
129,352

692,415 $
516,587

2,140,492 $

25,251,387

Ending Fund Balance

D
R

Capital
Loan Proceeds
Capital Grants
Capital Projects

AF
T

Total Revenue

7,094,725
1,331,788
8,426,513

Reserve Requirement

6,757,511 $
1,196,436 $
1,943,939
385,846
33% Operating Expenditures

11,553,477 $
2,215,732 $
725,743
363,589
90 Days Operating Expenditures

As of 2026-09-28

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Board of Trustees
FY2027 Budget Workday

Department Budgets and Strategic Plan Alignment:


Administration
o The Administration budget supports implementation of the Wellington Board
Strategic Plan by providing resources for organizational leadership, strategic
planning, budgeting, grant management, and coordination of Town priorities.
It also supports transparent communication and community engagement
through the Town’s website, social media, newsletters, public meetings, and
events. Administration supports the Wellington Main Street Program, and
Town-wide events.



Finance
o The Finance Department's operational budget advances the Board's
Strategic Plan by enabling transparent ﬁnancial management, ﬁscal
stewardship, and regulatory compliance that support e icient Town
operations and informed decision-making. Through collaboration across the
organization, Finance helps ensure investment in community priorities,
responsible growth, and the Town's long-term ﬁscal sustainability for current
and future generations.



Town Clerk
o The Town Clerk budget supports the Strategic Plan by ensuring strong town
operations through transparent governance, public records management,
elections, licensing, and e ective communication with residents, directly
advancing goals related to strategic communication, sta support, and
e icient municipal services. It also supports responsible growth and
economic vibrancy by maintaining regulatory processes, preserving o icial
records, facilitating public engagement, and providing the administrative
foundation needed for development, business activity, and community trust.



Human Resources
o Human Resources aligns with the Wellington Board Strategic Plan by
supporting a strong, accountable, and well-equipped workforce through
e ective recruitment, employee development, competitive compensation
and beneﬁts, sound personnel policies, and consistent compliance and
performance management.

8225 Third Street | PO Box 127 | Wellington, CO 80549 | WellingtonColorado.gov
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

IT Division
o The IT operating budget invests in reliable infrastructure, modern
cybersecurity services, and up to date workplace tools to enhance strong
town operations across all departments. Those same investments extend
into our community meeting and gathering spaces with reliable public wi-ﬁ
and accessible meeting technology.



Planning & Building
o The proposed 2027 Planning & Building Department budget supports the
Town’s responsible growth and advances the Board of Trustees’ priorities to
advance cohesive and holistic new developments, improve housing diversity,
and ensure strong town operations. Department e orts include long-range
planning and development review, implementation of housing strategies
identiﬁed through the Housing Needs & A ordability Assessment. Planning
Sta will be administering several grant-funded initiatives to meet State
legislative requirements that will also advance community housing and
development goals. Building permit review and inspections promote life
safety and security, while the Neighborhood Services O ice promotes safe,
well-maintained neighborhoods and protects Wellington’s quality of life.



Public Works
o The funding provided by the ﬁve operating funds managed by Public Works
(Water, Wastewater, Street, Drainage, and Public Works Administration),
allows Public Works to provide the personnel, materials, and other
operational resources necessary to maintain, operate, and improve
Wellington’s critical infrastructure. This contributes directly to the success of
the Town’s Strategic Plan, with signiﬁcant contribution to all four categories
of goals: Grow Responsibly, Cultivate Community Spaces, Foster Economic
Vibrancy, and Ensure Strong Town Operations.



Economic Development
o The 2027 Economic Development operations budget is proposed to advance
the Board of Trustees’ priority of fostering economic vibrancy and strengthen
the Town’s economic base. Building on the recently adopted Economic
Development Incentive Policy, sta will continue working with existing
businesses, prospective employers, developers, and regional partners to
attract investment, support business retention and expansion, and
encourage projects that provide public beneﬁts. The proposed increase in
funding will enable additional business and community marketing as well as
additional resources for subscription-based software resources, allowing
sta to quickly and e ectively tailor property and business information to
meet unique needs of new and existing businesses.

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

Library
o The Library Department directly reﬂects and supports the Town of Wellington
and its' mission to provide outstanding municipal services for our community
of today and tomorrow. The library serves as a vital and necessary point of
access, information, local and state stakeholder connection, and support for
our marginalized and socioeconomically vulnerable population ensuring
engagement for ALL residents. The library develops programming, resource
curation, and inter-departmental collaborative support demonstrating an
intent focus on all strategic plan categories and goals.



Parks and Recreation
o The proposed 2027 Parks & Recreation Department Operational and CIP
budget request advances the Board of Trustees' priorities by supporting highquality parks, recreation services, trails, and community spaces and events.
These initiatives contribute to Wellington's quality of life, safety, and sense of
community. The Parks and Recreation Department e orts will continue to
focus on stewardship of public assets and implementation of Strategic and
Comprehensive Plan goals related to active living, community connectivity,
sustainable growth, and economic vitality. Through maintenance, capital
improvements, recreation programming, and community events, the
Department will continue providing safe and accessible amenities that
enhance resident and visitor experiences, generate community activity, and
support Wellington's long-term economic and community development
objectives.

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Board of Trustees
FY2027 Budget Workday

Board Direction – Operations Budget:
•

Legislative Budget
o The proposed budget reduces funding for Community Events to $87,800.
Which events and programs does the Board want to prioritize?
▪ Proposed reductions include:
• Eliminating the St. Paddy’s Parade while continuing to host a
St. Paddy’s festival.
• Eliminating the rental of the large stage and live music for the
Fourth of July celebration.
• Reducing the fireworks budget from $56,230 to $40,000, with
$40,000 serving as the not-to-exceed amount for the fireworks
bid; this does not include video or sound for fireworks.
• Removing the two Town Cleanup Days, which include access
to dumpsters.
• Maintaining the Parade of Lights at its current funding level.
o Is the Board comfortable eliminating the Board Discretionary Fund in 2027
while maintaining funding for the Hardship Utility Grant Program?
o Is the Board comfortable carrying forward $10,000 for Cleveland Avenue
Business Support into 2027? The current budget for 2026 is $35,000, so we
would reduce this to $25,000 in 2026.
o Is the Board comfortable maintaining funding for Board Professional
Development, including attendance at the CML Annual Conference, while
eliminating the Professional Services line item currently available for
facilitated Board training and strategic planning?

•

Parks and Recreation
o As part of the FY2027 budget reduction strategy, the Parks & Recreation
Department has evaluated services and amenities to identify opportunities
to reduce costs while maintaining core community services. One proposed
reduction is the closure of the Batting Cages, which generated
approximately $3,700 in revenue this season while requiring more than
$16,700 in combined operating, maintenance, closure, and seasonal staffing
costs, not including future repairs to aging equipment. While the Batting
Cages provide a valued recreational amenity, they operate at a net cost to

8225 Third Street | PO Box 127 | Wellington, CO 80549 | WellingtonColorado.gov
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the Town and serve a relatively limited user base. Closure of the facility
would contribute to the Department's overall budget reduction efforts and
allow resources to be redirected toward higher-priority parks, recreation,
maintenance, and safety needs that benefit a broader segment of the
community. The Parks and Recreation Department is requesting guidance on
whether or not the Board agrees with this reduction in services that is
reflected in the proposed budget for 2027.

8225 Third Street | PO Box 127 | Wellington, CO 80549 | WellingtonColorado.gov
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Costs for Wellington 2027
***These are preliminary estimates and could change as addition information is available***

Salary (Wages + Full Benefits)
179,423
Overtime
10,000
Vehicle Lease (fuel,
13,413
maintenance, etc)
Equipment Replacement Cost
5,500
Administrative Costs (Computer,
5,501
Network, Cell phone, etc.)

158,546
10,000

DEPUTIES
(6)
879,141
40,000

14,944

88,415

LCSO Overhead Costs
LCSO Insurance Costs
Office Space - trash
Copy Machine Rental
Mental Health
Bicycle Maintenance
Flock Safety Camera (6)
Dispatch Services ^
*Larimer County Indirect cost
(11.01% of salary and benefits)
Total with Larimer County
Indirect Costs

6,129
9,328
-

6,129
9,328

SGT

CPL

5,500
5,501

33000
33,003

DESK
DEPUTY
146,524
500

INVEST

OTHER

TOTAL

87,914
5,000

158,546
10,000

1,610,094
75,500

$ 1,580,713
$
75,500

2%
0%

7,926

14,944

139,643

4,035

2,750

5,039

55,824

$
$

133,326
55,825

5%
0%

3,895

2,750

5,726

4,176

60,551

$
$
$
$
$
$
$
$
$

59,228
63,205
87,801
572
1,911
10,000
300
17,100
-

2%
2%
12%
12%
0%
0%
0%
9%
100% ^

182,846

$ 2,268,328

36,775
55,971
-

6,129
9,328
-

3,065
4,664
-

6,129
9,328
-

20,856

18,557

101,197

16,187

10,230

250,151

228,505

1,267,503

186,598

124,300

640
1,911
10,000
300
18,600
71,891

64,357
97,949
640
1,911
10,000
300
18,600
71,891

18,557

185,584

228,269

107,518

2,392,844

*** This cost is Wellington's share of the SRO position. Poudre School District covers 50% of the costs
for the SRO for the School year. Wellington covers the other half, plus the cost for the summer
months.
Equipment replacement costs include cost of Axon (Body worn cameras)
Jan – Mar

^ Service previously provided at no charge

% Change
for 27

SRO***

Apr - June
July – Sept
Oct – Dec

2026

Quarterly
Payments
$598,210.99
$598,210.99
$598,210.99
$598,210.99

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2027 Benefit Overview
Budget Workday 10.2.2026

CEBT Premiums
• 2022: Town joined CEBT
• 2023: 4.5% increase
• 2024: 5% increase
• 2025: 13.5% increase
• 2026: 13.5% increase
• 2027: 12.6% increase (10%-13% based on plan 12.6% overall)
Over the past 10 years, the average increase has been 6.5%

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2026 Benefits Budget

The Town Budgeted $1,030,102 for Medical benefits in 2026
Other Benefits:
• 401a match: $331,900
• Taxes- SS/SUTA/Medicare: $442,560
• Long Term Disability: $20,000
• Workers Compensation: $88,300

Total 2026 Benefit Budget: $1,915,350

Plan Considerations
Without a change, nearly
$87,000 would need to be
covered by the Town and mostly
by staff.

PPO6 Plan

2026 Premium

2027 Premium

Amount Increase
monthly/annual

EE Only

$955.00/ $11,460.00

$1,079.00/ $12,948.00

$124.00/ $1,488.00

EE + Spouse

$1,948.00/ $23,376.00

$2,201.00/ $26,412.00

$253.00/ $3,036.00

EE + Children

$1,801.00/ $21,612.00

$2,035.00/ $24,420.00

$234.00/ $2,808.00

EE + Family

$2,337.00/ $28,044.00

$2,641.00/ $31,692.00

$304.00/ $3,648.00

HDHP4

2026 Premium

2027 Premium

Amount Increase

EE Only

$915.00/ $10,980.00

$1,007.00/ $12,084.00

$92.00/ $1,104.00

EE + Spouse

$1,867.00/ $22,404.00

$2,054.00/ $24,648.00

$187.00/ $2,244.00

EE + Children

$1,724.00/ $20,688.00

$1,896.00/ $22,752.00

$172.00/ $2,064.00

EE + Family

$2,243.00/ $26,916.00

$2,467.00/ $29,604.00

$224.00/ $2,688.00

Kaiser HDHP 2500

2026 Monthly Premium

2027 Premium

Amount Increase

EE Only

$875.00/ $10,500.00

$963.00/ $11,556.00

$88.00/ $1,056.00

EE + Spouse

$1,782.00/ $21,384.00

$1,960.00/ $23,520.00

$178.00/ $2,136.00

EE + Children

$1,735.00/ $20,820.00

$1,909.00/ $22,908.00

$174.00/ $2,088.00

EE + Family

$2,230.00/ $26,760.00

$2,453.00/ $29,436.00

$223.00/ $2,676.00

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Plan Considerations
• In Order to cover the increase in cost, all employees would pay:
o $412.00-$2,992.80 more annually
o as much as an increase per paycheck of $124.00.
• Based on polling last year, 78% of staff said they would rather have a lower-level plan than pay
more each month and with the current increase, every employee would pay more.
• The Town cannot sustain taking on significantly more liability, and by significantly increasing
employee expense, the plans would be perceived as less valuable.
• CEBT is allowing 4 medical plan options to give staff more options and find plans that could save
money.
• The Town will also reduce the $1,000 HSA match down to $750 in the 2027 year.

Plan Changes

PP06

PP07

HDHP4

HDHP5

Kaiser
HDHP
2500 
Kaiser
HDHP
4000

PPO
Select
4 Plan
(new)

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Cost

PPO Cost Comparison for Employee

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HDHP and Kaiser Cost Comparison

2027 Comparison of Town Contributions
• Based on current enrollment, if staff do not switch to the new plan options, the Town would pay $10,224.48 more
in 2027 than in 2026.

• Based on current plan enrollment, by dropping the HSA match from $1,000 to $750, the Town would spend
$5,750 less on HSA contributions than in 2026.

• If half of staff that are on a family plan move to a new plan, the Town would spend $4,730 less than in 2026.

• 2027 Draft budget is assuming that staff do not change plans, or the dependents that they currently cover.

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In Summary
• Health care prices are rising, and we need to increase employee premiums as the Town cannot absorb the
increase.
• We have provided plans that would save money without greatly impacting overall out of pocket maximums.
• There are still similar plans available to what has been used in the past.
• Benefits are important to staff, and we are taking these changes very seriously and want to be as transparent as
possible.

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Board of Trustees
FY2027 Budget Workday

Capital Projects:
•

Capital projects are presented by fund
o Water Source Development is a component of Water Fund

•

Staff will review FY2027 capital projects budgets and five year summary of capital
projects, including current, updated, and new projects

Board Direction – Capital Projects:
•

Staff is requesting Board direction on whether the Board agrees with the five year
plan that is reflected in the proposed Capital Projects Summary, or if there are other
projects to be considered.

8225 Third Street | PO Box 127 | Wellington, CO 80549 | WellingtonColorado.gov
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Capital Projects
FY2027 Expenditures/Expenses
& Five Year Summary

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Capital Projects | General Fund
Five Year Summary
GL
201-80-5015

201-80-5070
201-80-5071
201-80-5750
201-80-5945
201-80-5975
NEW
NEW

FINANCE
(as of 7/21)
Budget
2026

Project Name
ADA Self- Evaluation & Transition Plan:
Facilities/Parks/Programming/Events
ADA Self- Evaluation & Transition Plan: Right-ofway
Housing Action Plan and Comprehensive Plan
Elements for Water Supply and Strategic Growth
(required by SB24-174)
Housing Affordability - Local Planning Capacity
Grant
Tract F
6th Street Elec. Underground
Update Landscape and Irrigation Standards
(required for compliance with HB25-1113)

FINANCE
(as of 7/21)
2026 through
6/30/2026

COMPLETE THIS
COLUMN
2026 EOY
Estimate

DO NOT EDIT
2027
Budget

COMPLETE THIS COMPLETE THIS COMPLETE THIS COMPLETE THIS
COLUMN
COLUMN
COLUMN
COLUMN
2028

2029

2030

80,000

(80,000)

55,000

120,000

30,000

90,000

50,000

30,000

20,000

55,000
75,000

65,000

10,000

75,000

15,000

75,000

165,000

200,000

766,200

846,200

1,067,600

45,120

56,400

64,296

250,000

1,000,000

400,000

480,000

31,000

160,000

75,000

Engineering Standards and Specificiatons Update
Subarea Development Plan & Economic Feasibility
Study
Colorado Energy Office Local IMPACT Accelerator
Grant
General Fund Contribution
Saddleback Subdivision
Public Works and Parks Admin Facility
Community Facility Development, Property
Acquisition, and Grant Matching Funds
Cemetery Mapping - Cemetery Land & Survey
Initiative
Cemetery - Columbarium
Comprehensive Plan Update
Downtown Entry Monumentation Design and
Engagement
Downtown Entry Monumentation Construction
Housing Needs Assessment Update
TOTAL: $

DO NOT EDIT
2026
Remaining

COMPLETE THIS
COLUMN
2027
Requests

445,000 $

60,000 $

385,000 $

275,000
2027 TOTAL: $

2031

75,000

65,424

80,000

525,000

1,892,320 $

2,907,600 $

75,000
2,361,896 $

65,424

660,000

Page 20 of 55

Page 21 of 55

Capital Projects | Street Fund
Five Year Summary

Project Name

203-80-4009
203-80-5023
203-80-5024
203-80-5062
203-80-5064
203-80-5070
203-80-5851
203-80-5878
203-80-5879
203-80-5881
203-80-5884
203-80-5997

Pavement Condition Assessment
Street and Sidewalk Safety Imp (CACP - HSIP)
Transportation Master Plan
Cleveland Ave Imp. - Construct
Main Street Alley North Paving
Railroad Improvements Sage 2nd
Pavement Preventive Maintenance
Used Dump Truck / Snow Plow
Front End Loader Boxer / Clams
Snow Blade for Loader
Street Rehabilitation
CLEVELAND AVE IMP. - DESIGN
Street Fund Contribution
Saddleback Subdivision
Old Town Sidewalk Pedestrian Improvements
Vehicle Replacement - Street Fund
Street Striping Equipment
Safe Routes to School Infrastructure Project
Skag Mower
Scissor Lift
New Mini Excavator (R-2 Series or larger)
Street Standards and Specifications Update
Salt Shed
Intersection Safety Improvements
Jefferson Ave Improvements
Street Safety Equipment
Motor Grader
Public Works and Parks Admin Facility
TOTAL: $

FINANCE
(as of 7/21)

COMPLETE THIS
COLUMN

Budget
2026

2026 through
6/30/2026

2026 EOY
Estimate

115,000
374,850
150,000
5,529,754
55,538
7,402
157,500
85,000
35,000
40,000
750,000
257,341

97,893
301,297
13,473
7,402
60,899
121,188

107,200
141,825
2,076,444
16,973
7,402
156,500
60,899
23,060
16,892
257,341

7,557,385 $

602,153 $

2,864,536 $

DO NOT EDIT

COMPLETE THIS
COLUMN

DO NOT EDIT

2026
Remaining

2027
Requests

2027
Budget

115,000
267,650
8,175
3,453,310
38,565
1,000
24,101
11,940
23,108
750,000
-

(115,000)
31,725
(38,565)
10,800
164,375
(24,101)
(11,940)
(23,108)
-

75,000
135,000
15,000
35,000
254,186
2027 TOTAL: $

4,692,849 $

COMPLETE THIS COMPLETE THIS COMPLETE THIS COMPLETE THIS
COLUMN
COLUMN
COLUMN
COLUMN

2028

2029

2030

2031

267,650
39,900
3,453,310
10,800
165,375
750,000
-

40,000

10,800
173,644

182,326

191,442
110,000

201,014

866,250

909,563

955,041

1,002,793

48,000

60,000

68,400

69,600

75,000
135,000
15,000
35,000
-

525,000

551,250
68,000

578,813

607,754

150,000
-

150,000
30,000
-

25,000

75,000
45,000
45,000

200,000

375,000
2,531,138 $

160,000
375,000
2,663,696 $

115,000
30,000
25,000

1,943,694 $

1,921,161

4,947,035

Page 21 of 55

Page 22 of 55

Capital Projects | Water Fund
Five Year Summary
GL

Project Name

204-80-5013
204-80-5032
204-80-5065
204-80-5066
204-80-5067
204-80-5069
204-80-5070
204-80-5716
204-80-5719
204-80-5748
204-80-5853
204-80-5886
204-80-6012

Advanced Metering Infrastructure
Secure Water Intake Facility
WTP Admin & Lab Exp. - Design
WTP Admin & Lab Exp.- Construct
Water Pump Station Switch
Fluoride/Caustic Inj Automatio
Alt. Water Source & Planning
Flow Meter - 1 MG tank
Distrib System Improv Master
Buffalo Creek Booster Station
UTV w/ Plow
Wilson Wellhouses Improvements
Utilities Rate and Fee Update - Water
Reservoir Management Project
Water Oversizing Cost Share Agreement
Saddleback Subdivision
Skid Steer
Source Water Redundancy - Engineering
Source Water Redundancy - Construction

FINANCE
(as of 7/21)
Budget
2026

FINANCE
(as of 7/21)
2026 through
6/30/2026

COMPLETE THIS
COLUMN
2026 EOY
Estimate

68,883
8,232
22,266
47,350
30,691
-

1,181,740

DO NOT EDIT
2026
Remaining

DO NOT EDIT
2027
Budget

2028

2029

105,000
200,000
-

Distribution System rehabilitation and Upgrades

Wilson Well South Well House #3 Improvements

25,000

PRV Coating
Old Town Fire Hydrant Replacement
Water line replacement - 3rd Street
Vehicle Replacement
Municipal Water Efficiency Plan Update
Vehicle Replacement - C&D
Sage Meadows 2nd PRV (5330 Zone)
Water Standards and Specifications Update

32,000
45,000

86,000
37,000
150,000

115,000
15,000

32,000
45,000
115,000
15,000

50,000

3,086,900 $

177,421 $

132,845
26,000
48,700
213,024
50,000
25,000
55,000
30,691
15,000

1,778,000 $

118,260
874,000
276,300
9,031
25,000
5,000
1,309
-

COMPLETE THIS COMPLETE THIS COMPLETE THIS COMPLETE THIS
COLUMN
COLUMN
COLUMN
COLUMN

118,260
1,774,000
125,000
-

Chemical Building Air Quality fixes - Air unit fixes
Nano Upgrade Projects
Water Model Update
Additional Looping in South Zone
TOTAL: $

1,300,000
132,845
900,000
325,000
222,055
75,000
30,000
55,000
32,000
15,000
-

COMPLETE THIS
COLUMN
2027
Requests

1,308,900 $

900,000
(276,300)
(9,031)
100,000
(5,000)
(1,309)

1,270,360
2027 TOTAL: $

2030

2031

50,000

100,000

145,000

45,000
100,000
78,000

97,500

111,150

113,100

1,000,000

500,000

127,500

894,110

131,533

40,000

44,000

45,000

265,700

162,500
42,000
1,600,000
2,739,133

45,000
85,000
90,000

751,000 $

120,000

480,000 $

200,000
2,559,960 $

2,579,260

Page 22 of 55

Page 23 of 55

Capital Projects | Water Source Development
Five Year Summary

FINANCE
(as of 7/21)

COMPLETE THIS
COLUMN

Project Name

Budget
2026

2026 through
6/30/2026

2026 EOY
Estimate

204-80-5035

Water Source Development Plan

204-80-6013

Raw Water Purchase

17,655

TOTAL: $

1,000,000
1,017,655 $

DO NOT EDIT

COMPLETE THIS
COLUMN

DO NOT EDIT

2026
Remaining

2027
Requests

2027
Budget

17,655

470,000
487,655 $

530,000
530,000 $

470,000
470,000
2027 TOTAL: $

COMPLETE THIS COMPLETE THIS COMPLETE THIS COMPLETE THIS
COLUMN
COLUMN
COLUMN
COLUMN

2028

2029

2030

2031

1,000,000
1,000,000 $

1,000,000
1,000,000

1,000,000
$
1,000,000

Page 23 of 55

Page 24 of 55

Capital Projects | Sewer Fund
Five Year Summary

Project Name

205-80-5089

Viewpoint Lift Station
Sewer Oversizing Cost Share Agreement
Sage Meadows Second Subdivision
WRF Expansion - Construction
Utilities Rate and Fee Update - Sewer
Collection System Improvements
Water Reclamation Facility Risk & Resiliency
Assessment and Emergency Response Plan
Sewer Oversizing Cost Share Agreement
Saddleback Subdivision
Roof Replacement for Existing Buildings
Emergency Radio Services Radio System
Vehicle Replacement
West Interceptor Design and Construction
Orbal Restart
Gator w/Plow
Sewer Standards and Specifications Update
TOTAL: $

205-80-5719
205-80-5927
205-80-6012

NEW
NEW

FINANCE
(as of 7/21)

COMPLETE THIS
COLUMN

Budget
2026

2026 through
6/30/2026

2026 EOY
Estimate

137,500

20,601

912,000
-

DO NOT EDIT

COMPLETE THIS
COLUMN

DO NOT EDIT

2026
Remaining

2027
Requests

2027
Budget

2029

137,500

500,000

20,601

13,734

717,973

194,027
-

(91,027)
-

103,000
-

90,000

9,600

20,601 $

2028

137,500

1,070,101 $

COMPLETE THIS COMPLETE THIS COMPLETE THIS COMPLETE THIS
COLUMN
COLUMN
COLUMN
COLUMN

738,574 $

50,000
90,000
15,000
331,527 $
77,707
2027 TOTAL: $

50,000
90,000
15,000

50,000

2030

2031

500,000

45,000
100,000

300,000

12,000

13,680

13,920

50,000
-

462,000

1,250,000
40,000

663,334 $

562,000 $

620,680 $

1,603,920

409,234

Page 24 of 55

Page 25 of 55

Capital Projects | Drainage Fund
Five Year Summary
GL

Project Name

207-80-4065
207-80-5028
207-80-5125
207-80-5126
207-80-5884
207-80-6012

B-Dams Improvement
Outfall for Cleveland Ave Imp
Regional Drainage Improvements
Storm Drain & Pan Replacement
Street Rehabilitation
Utilities Rate and Fee Update - Sewer
Drainage Oversizing Cost Share Agreement
Saddleback Subdivision

FINANCE
(as of 7/21)
Budget
2026

FINANCE
(as of 7/21)
2026 through
6/30/2026

COMPLETE THIS
COLUMN
2026 EOY
Estimate

DO NOT EDIT
2026
Remaining

93,534
-

93,534
1,505,045
-

475,000
61,500
90,000
-

93,534
1,505,045
475,000
61,500
90,000
-

COMPLETE THIS
COLUMN
2027
Requests

Stormwater Standards and Specifications Update

93,534
(28,425)
-

DO NOT EDIT
2027
Budget

2028

93,534
475,000
33,075
90,000
-

15,000

Rice Drainage Pond Improvements

COMPLETE THIS COMPLETE THIS COMPLETE THIS COMPLETE THIS
COLUMN
COLUMN
COLUMN
COLUMN

TOTAL: $

2,225,079 $

93,534 $

1,598,579 $

626,500 $

80,109
2027 TOTAL: $

2029

2030

2031

93,534

12,403

1,635,000
34,729
94,500

1,570,000
36,465
99,225

1,350,000
38,288
104,186
45,000

775,000
40,203
109,396

16,000

20,000

22,800

23,200

1,873,763 $

1,738,093 $

70,000
1,642,678 $

350,000
1,297,798

706,609

Page 25 of 55

Page 26 of 55

Capital Projects | Park Fund
Five Year Summary
GL

Project Name

210-80-5465

Mower Replacement
Parks Master Plan and Community Center
Feasibility Study
Centennial Park Expansions
Vehicle Replacement - Park
UTV Replacement
Replace Soft Trails
Vehicle Replacement - Recreation
Wellville Pump
ADA Bridge across Boxelder Creek
Shade Structure
Nexus Study - Impact Fees and CC Fees
Library Park Irrigation
Park Shop Restructure
Land Purchase - Trails
Land Purchase - Parks
Mobile Stage
Event Generator
Viewpoint Park - Playground, Pour & Place, Shade
Structure
Cost Recovery Analysis
Viewpointe Court Renovation - Multi-use
East-Side Multi-use Courts
Wellington Community Park Playground Surfacing
Replacement
TOTAL: $

210-80-5721
210-80-5730
210-80-5831
210-80-5853
210-80-5950

FINANCE
(as of 7/21)
Budget
2026

FINANCE
(as of 7/21)
2026 through
6/30/2026

COMPLETE THIS
COLUMN
2026 EOY
Estimate

30,000

29,638

149,054
450,000
55,000
10,000

694,054 $

DO NOT EDIT
2026
Remaining

COMPLETE THIS
COLUMN
2027
Requests

DO NOT EDIT
2027
Budget

29,638

362

(362)

110,839

38,215

(38,215)

326,994
54,731
5,010

426,122

23,878
269
-

40,000
35,000
-

23,878
269
40,000
35,000
-

20,000
-

527,212 $

54,731
10,000

631,330 $

62,724 $

56,423
2027 TOTAL: $

COMPLETE THIS COMPLETE THIS COMPLETE THIS COMPLETE THIS
COLUMN
COLUMN
COLUMN
COLUMN
2028

2029

2030

2031

35,000

165,000

35,000

75,000
25,000
10,000
60,000

50,000
10,000

50,000
10,000
35,000
85,000

25,000
10,000

215,000 $

70,000

50,000
65,000
500,000
100,000
100,000
40,000
405,000
75,000
65,000
200,000
$

1,400,000 $

630,000 $

119,147

Page 26 of 55

Page 27 of 55

DRAFT FY2027 BUDGET
Operations by Fund and Department

Page 27 of 55

Page 28 of 55

Beginning Fund Balance
Operations
Revenue
Transfers In

Total
33,157,813

1,679,804
1,679,804

6,077,177
6,077,177

3,797,220
3,797,220

830,977
830,977

1,388,232
1,388,232

222,059
222,059

21,090,195
1,331,788
22,421,983

Expenditures
Public Safety - LCSO
Debt Service
Transfers Out - Overhead
Total Expenditure

5,890,725
2,392,844
8,283,569

1,169,231
1,169,231

2,902,971
1,366,478
498,505
4,767,954

1,454,356
2,466,884
700,076
4,621,315

517,410
133,207
650,617

1,565,416
1,565,416

13,500,109
2,392,844
3,833,362
1,331,788
21,058,103

Net Operations

142,944

510,573

1,309,223

(824,095)

180,360

(177,185)

222,059

1,363,880

Net Capital

240,000
660,000
(420,000)

910,980
4,947,035
(4,036,055)

3,579,260
(3,579,260)

409,234
(409,234)

706,609
(706,609)

119,147
(119,147)

1,150,980
10,421,285
(9,270,305)

Revenue Over Expenditure

(277,056)

(3,525,482)

(2,270,037)

(1,233,329)

(526,249)

(296,332)

222,059

(7,906,426)

695,324 $
129,352

692,415 $
516,587

2,140,492 $

25,251,387

Ending Fund Balance

D
R

Capital
Loan Proceeds
Capital Grants
Capital Projects

AF
T

Total Revenue

7,094,725
1,331,788
8,426,513

Reserve Requirement

6,757,511 $
1,196,436 $
1,943,939
385,846
33% Operating Expenditures

11,553,477 $
2,215,732 $
725,743
363,589
90 Days Operating Expenditures

As of 2026-09-28

Page 28 of 55

Page 29 of 55

General Fund
Revenues

Page 29 of 55

Page 30 of 55

Title
Property Taxes
Sales Tax
Severance Tax
Use Tax - Building Materials
Occupational Tax
Motor Vehicle Use Tax
Cigarette Tax
Retail Marijuana Sales Tax
Town Plan Review Fees
Fire Inspection Fees
County Tax Vendors Fee
Fire Dept. Vendor Fee
Bldg. Admin. Fee
Bldg. Inspection Fees
Franchise Fee-Communications
Franchise Fee-Electricity
Franchise Fee-Natural Gas
Business License
Liquor License
Contractor License
Retail Marijuana Store License
Land Use Fees
Payment Convenience Fee
Community Center User Fees
Weed / Refuse Removal
Court Fines & Costs
LCSO Administrative Fees
Cemetery - Disinterment
Cemetery - Opening & Closing
Cemetery - Perpetual Care
Cemetery - Grave Space
Grants
Grants - July 4th Celebration
Grants - Main Street Program
Grants - Library
Library Contrib./Fines/Misc.
Main Street Contrib/Grants

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

4,638,857.88
2,701,468.92
14,930.24
302,073.41
156.92
-

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

2,193,245.00
2,773,581.00
15,000.00
200,010.00
-

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

12,405.00
4,066.57
4,494.17
24,214.73
303,012.50
24,001.84
209,874.36
28,104.62
14,250.00
3,582.50
23,250.00
1,500.00
23,052.35
1,627.46
3,280.00
8,334.34
20,360.00
800.00
5,600.00
937.50
5,812.50
195,075.00
2,500.00
40,000.00
5,895.00
7,444.53
-

15,000.00
3,000.00
1,500.00
20,000.00
250,000.00
25,000.00
199,301.00
20,000.00
3,750.00
3,000.00
18,000.00
3,000.00
15,000.00
6,499.00
3,000.00
8,000.00
12,000.00
1,000.00
3,120.00
1,125.00
3,375.00
15,000.00
6,000.00
5,000.00
-

D
R

Type
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue

As of
8/31/2026
2,047,179.23
1,844,998.39
21,680.73
113,249.88
83.02
452,687.79

EOY
Projection
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

2,193,245.00
2,832,870.19
21,680.73
165,838.40
83.02
544,809.06

Requested
2027
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

2,148,537.92
2,889,527.59
18,305.49
137,705.85
50.00
555,705.25

%
NOTES

-2%
4%
22%
-31%
-5%
-6%
-20%
-17%
-50%
-29%
-12%
-24%
30%
350%
33%
-17%
0%
117%
0%
-100%
-100%
150%
25%
0%
-20%
-11%
-26%
-80%
0%
20%
-

AF
T

GENERAL FUND - Revenue
Account #
201-01-3110
201-01-3130
201-01-3135
201-01-3140
201-01-3145
201-01-3315
201-01-3320
201-01-3330
201-02-3155
201-02-3425
201-02-3430
201-02-3435
201-02-3450
201-02-3462
201-03-3150
201-03-3160
201-03-3170
201-04-3200
201-04-3210
201-04-3220
201-04-3250
201-05-3420
201-05-3465
201-05-3510
201-05-3520
201-06-3550
201-06-3555
201-07-3460
201-07-3470
201-07-3480
201-07-3490
201-08-3350
201-08-3351
201-08-3353
201-08-3354
201-08-3373
201-08-3505

Budget Year
Ending
12/31/2026

As of
12/31/2025

9,235.00
1,815.22
1,480.00
12,153.21
148,811.48
17,700.15
192,044.89
59,953.12
5,050.00
1,902.50
11,750.00
6,500.00
5,330.00
5,332.59
12,695.92
24,453.00
800.00
3,650.00
687.50
2,062.50
2,109.58
5,948.00
6,139.65
-

12,000.00
2,500.00
1,480.00
15,000.00
225,000.00
21,462.38
299,899.10
74,941.40
5,000.00
2,000.00
14,000.00
6,500.00
10,000.00
7,950.00
20,000.00
14,000.00
1,000.00
3,000.00
1,000.00
2,000.00
10,000.00
4,978.00
5,948.00
7,000.00
-

12,000.00
2,500.00
750.00
14,250.00
220,000.00
18,950.15
258,850.29
89,929.68
5,000.00
2,500.00
18,000.00
6,500.00
15,000.00
20,000.00
15,000.00
1,000.00
2,500.00
1,000.00
2,500.00
240,000.00
3,000.00
6,000.00
6,000.00
-

Page 30 of 55

Page 31 of 55

Main Street DOLA Mini Grant
Investment Earnings-General
Carryout Bag Fee
Community Events
Miscellaneous Revenue
Sale of Assets
Community Event Sponsorships

$
$
$
$
$
$
$

310,214.50
204.48
6,565.00
6,203.02
1,724.10
6,275.00

$
$
$
$
$
$
$
$

10,000.00
305,836.00
2,400.00
5,000.00
5,000.00
500.00
2,500.00
6,515,749.00

$
$
$
$
$
$
$

179,568.55
88.14
260.00
759.62
224.00
1,500.00

$
$
$
$
$
$
$
$

2,000.00
246,906.76
200.00
300.00
1,800.00
300.00
1,500.00
7,144,256.03

$
$
$
$
$
$
$
$

15,000.00
263,352.83
200.00
500.00
1,000.00
500.00
1,000.00
7,334,725.28

50%
-14%
-92%
-90%
-80%
0%
-60%
13%

AF
T

Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue

D
R

201-08-3506
201-08-3610
201-08-3620
201-08-3640
201-08-3690
201-08-3910
201-08-3913

Page 31 of 55

Page 32 of 55

General Fund
Expenditures
(by department)

Page 32 of 55

Page 33 of 55

As of
12/31/2025

Type
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure

Title
Benefits
Elected Official Compensation
Community Events
Office Supplies
Printing Services
Dues & Subscriptions
Municipal Legal Services
R&M Computer/Office Equipment
PROFESSIONAL DEVELOPMENT
Insurance Deductible
Cleveland Ave Business Support
Board Discretionary Fund
Hardship Utility Grant

$
$
$
$
$
$
$
$
$
$
$
$
$

201-12-5109
201-12-5214
201-12-5356
201-12-5359
201-12-5380
201-12-5381
201-12-5394
201-12-5498
201-12-5499

Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure

Magistrate
Office Supplies
Professional Services
Prosecuting Attorney
PROFESSIONAL DEVELOPMENT
Mileage Reimbursement
Jury Fees
Court Appointed Counsel
Translator Fees

$
$
$
$
$
$
$
$
$

(880.92) $
(10,781.53) $
(115,286.75) $
(270.00) $
(278.80) $
(5,381.00) $
(39,271.48) $
$
(7,646.72) $
$
$
(29,738.00) $
(24,300.00) $
$
(7,500.00) $
(111.18) $
$
(14,706.27) $
(590.41) $
$
$
$
(723.60) $
$

(910.00) $
(10,800.00) $
(116,275.00) $
(1,200.00) $
(300.00) $
(5,500.00) $
(45,000.00) $
(4,800.00) $
(8,000.00) $
(5,000.00) $
(35,000.00) $
(15,000.00) $
(25,000.00) $
(272,785.00)
(12,000.00) $
(500.00) $
$
(13,000.00) $
(1,650.00) $
(100.00) $
(1,000.00) $
(1,000.00) $
(1,000.00) $
(30,250.00)

D
R

Account #
201-11-5102
201-11-5107
201-11-5192
201-11-5214
201-11-5321
201-11-5335
201-11-5352
201-11-5363
201-11-5380
201-11-5513
201-11-5940
201-11-5951
201-11-5952

As of
8/31/2026
(613.32) $
(7,200.00) $
(91,351.87) $
(962.49) $
(300.00) $
(5,649.00) $
(27,837.69) $
(4,785.27) $
(11,168.66) $
$
(16,427.06) $
(3,858.30) $
(15,900.00) $
$
(5,300.00) $
(512.91) $
(43.00) $
(15,544.94) $
(1,376.33) $
$
$
$
(360.00) $
$

EOY
Projection
(889.00) $
(10,800.00) $
(116,275.00) $
(500.00) $
(300.00) $
(5,649.00) $
(35,000.00) $
(4,785.27) $
(8,000.00) $
(5,000.00) $
(25,000.00) $
(3,858.30) $
(25,000.00) $
(241,056.57) $
(10,000.00) $
(512.91) $
(100.00) $
(21,000.00) $
(1,650.00) $
$
$
$
(800.00) $
(34,062.91) $

Requested
2027
(910.00)
(10,800.00)
(87,800.00)
(100.00)
(300.00)
(6,356.00)
(45,000.00)
(12,000.00)
(5,000.00)
(10,000.00)
(25,000.00)
(203,266.00)
(12,000.00)
(650.00)
(250.00)
(20,000.00)
(2,500.00)
(100.00)
(1,000.00)
(1,000.00)
(1,200.00)
(38,700.00)

%
NOTES

0%
0%
-24%
-92%
0%
16%
0%
-100%
50%
0%
-71%
-100%
0%
-25%
0%
30%
54%
52%
0%
0%
0%
20%
28%

AF
T

GENERAL FUND - Legislative & Judicial

Budget Year
Ending
12/31/2026

Page 33 of 55

Page 34 of 55

As of
12/31/2025

Type
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure

Title
Wages & Salaries
Benefits
Office Supplies
Dues & Subscription
Legal Services
Professional Services
Prof. Services - Home Rule
R&M Computer/Office Equipment
PROFESSIONAL DEVELOPMENT
Mileage Reimbursement
Communications Division
Grant Programs Expenditures
Wellington Senior Resource Cen

$
$
$
$
$
$
$
$
$
$
$
$
$

201-14-5100
201-14-5102
201-14-5214
201-14-5311
201-14-5321
201-14-5335
201-14-5338
201-14-5353
201-14-5356
201-14-5363
201-14-5380
201-14-5381
201-14-5510
201-14-5560
201-14-5640
201-14-5950
201-14-5960

Wages & Salaries
Benefits
Office Supplies
Postage
Printing Services
Dues and Subscriptions
Bank Service Charge
Accounting & Auditing
Professional Services
R&M Computer/Office Equip
PROFESSIONAL DEVELOPMENT
Mileage Reimbursement
Insurance & Bonds
County Treas. Fees
Paying Agent Fees
Document Shredding
Over/Short

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

(551,989.55) $
(592,358.00) $
(172,161.05) $
(193,406.00) $
(874.20) $
(500.00) $
(3,700.02) $
(5,000.00) $
(30,173.50) $
(65,000.00) $
(2,222.09) $
(10,000.00) $
$
(110,000.00) $
(53.68) $
(1,000.00) $
(5,979.12) $
(5,000.00) $
$
(100.00) $
(9,896.37) $
(9,000.00) $
(49,554.55) $
$
(15,417.91) $
(16,500.00) $
$ (1,007,864.00)
(328,359.02) $
(353,495.00) $
(89,258.40) $
(99,613.00) $
(669.94) $
(1,000.00) $
(5,203.77) $
(4,649.00) $
(697.09) $
(900.00) $
(886.88) $
(1,200.00) $
(4,291.54) $
(8,750.00) $
(64,700.00) $
(37,100.00) $
(29,408.41) $
(35,000.00) $
(1,300.57) $
(2,250.00) $
(4,949.22) $
(6,000.00) $
$
(200.00) $
(275,047.17) $
(254,830.00) $
$
$
$
(500.00) $
(288.00) $
(350.00) $
20,023.00 $
$
$
(805,837.00)

D
R

Account #
201-13-5100
201-13-5102
201-13-5214
201-13-5335
201-13-5352
201-13-5356
201-13-5357
201-13-5363
201-13-5380
201-13-5381
201-13-5496
201-13-5903
201-13-5933

As of
8/31/2026
(384,910.00) $
(103,629.77) $
(209.90) $
(3,913.00) $
(11,336.03) $
(30,758.80) $
(12,500.00) $
(108.00) $
(3,578.99) $
$
(2,702.74) $
$
(14,181.50) $
$
(230,626.66) $
(62,946.48) $
(124.54) $
(5,256.21) $
(819.20) $
(1,009.00) $
(8,350.35) $
(30,800.00) $
(4,917.21) $
(2,581.88) $
(1,052.59) $
$
(190,607.69) $
$
$
(191.00) $
$
$

EOY
Projection
(586,590.00) $
(162,210.00) $
(300.00) $
(3,468.00) $
(25,000.00) $
(25,000.00) $
(20,500.00) $
(108.00) $
(4,741.24) $
$
(9,000.00) $
$
(16,500.00) $
(853,417.24) $
(352,195.00) $
(99,160.00) $
(500.00) $
(7,000.00) $
(850.00) $
(1,197.00) $
(11,467.50) $
(30,800.00) $
(20,000.00) $
(2,680.00) $
(5,250.00) $
(100.00) $
(254,314.00) $
$
$
(360.00) $
(100.00) $
(785,973.50) $

Requested
2027
(597,787.08)
(154,644.26)
(200.00)
(4,500.00)
(40,000.00)
(10,000.00)
(1,500.00)
(5,000.00)
(100.00)
(9,000.00)
(17,100.00)
(839,831.34)
(359,662.99)
(98,832.80)
(500.00)
(7,000.00)
(1,000.00)
(1,250.00)
(2,200.00)
(40,000.00)
(25,000.00)
(500.00)
(4,000.00)
(100.00)
(135,679.21)
(500.00)
(360.00)
(676,585.00)

%
NOTES

1%
-20%
-60%
-10%
-38%
0%
-100%
50%
0%
0%
0%
4%
-17%
2%
-1%
-50%
51%
11%
4%
-75%
8%
-29%
-78%
-33%
-50%
-47%
0%
3%
-16%

AF
T

GENERAL FUND - Administration & Finance

Budget Year
Ending
12/31/2026

Page 34 of 55

Page 35 of 55

As of
12/31/2025

Type
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure

Title
Wages & Salaries
Benefits
Office Supplies
Publishing & Legal Notices
Dues & Subscriptions
Professional Services
R&M Computer/Office Equip.
PROFESSIONAL DEVELOPMENT
Mileage Reimbursement
ELECTION EXPENSES
CODE REVIEW & UPDATE

$
$
$
$
$
$
$
$
$
$
$

201-16-5100
201-16-5102
201-16-5103
201-16-5214
201-16-5226
201-16-5335
201-16-5356
201-16-5363
201-16-5380
201-16-5381
201-16-5580
201-16-5582
201-16-5583
201-16-5948
201-16-5949

Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure

Wages & Salaries
Benefits
TEMPORARY EMPLOYMENT SERVICES
OFFICE SUPPLIES
Executive Search
Dues & Subscriptions
Professional Fees
R&M Computer/Office Equip.
PROFESSIONAL DEVELOPMENT
Mileage Reimbursement
Employee Drug Testing
Employee Relations
Background Check
Employee Apparel
Employee Advertising

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

(184,555.92) $
(58,518.78) $
(1,222.29) $
(3,308.80) $
(99.00) $
(7,950.00) $
(1,907.92) $
(3,078.61) $
(240.10) $
(503.15) $
$
$
(219,426.78) $
(68,552.29) $
$
(302.47) $
$
(8,614.00) $
(5,435.00) $
(540.47) $
(1,287.54) $
$
(158.88) $
(6,428.70) $
(2,896.00) $
(704.35) $
(69.05) $
$

(190,323.00) $
(60,682.00) $
(1,000.00) $
(4,500.00) $
(500.00) $
(1,000.00) $
(3,500.00) $
(6,000.00) $
(300.00) $
(60,000.00) $
(5,900.00) $
(333,705.00)
(228,430.00) $
(73,039.00) $
(3,000.00) $
(350.00) $
$
(9,500.00) $
(5,000.00) $
(1,400.00) $
(3,500.00) $
(100.00) $
(1,000.00) $
(8,000.00) $
(2,500.00) $
(1,000.00) $
(2,000.00) $
(338,819.00)

D
R

Account #
201-15-5100
201-15-5102
201-15-5214
201-15-5331
201-15-5335
201-15-5356
201-15-5363
201-15-5380
201-15-5381
201-15-5414
201-15-5530

As of
8/31/2026
(124,226.95) $
(39,336.92) $
(932.33) $
(452.32) $
(48.00) $
(617.00) $
$
(3,417.34) $
$
(38,592.65) $
$
$
(147,004.38) $
(45,958.01) $
$
(48.91) $
$
(4,294.00) $
(612.76) $
(69.99) $
(237.14) $
$
(141.00) $
(4,259.11) $
(1,202.00) $
$
(560.47) $
$

EOY
Projection
(189,682.00) $
(61,848.00) $
(1,000.00) $
(3,000.00) $
(150.00) $
(800.00) $
$
(6,000.00) $
$
(66,000.00) $
(2,000.00) $
(330,480.00) $
(224,825.00) $
(72,132.00) $
(3,000.00) $
(350.00) $
$
(7,500.00) $
(3,000.00) $
(300.00) $
(1,000.00) $
(100.00) $
(300.00) $
(8,000.00) $
(1,500.00) $
(1,000.00) $
(1,500.00) $
(324,507.00) $

Requested
2027
(193,406.48)
(61,449.56)
(1,000.00)
(4,500.00)
(865.00)
(3,050.00)
(4,500.00)
(100.00)
(24,000.00)
(5,000.00)
(297,871.04)
(227,968.90)
(71,214.26)
(150.00)
(1,000.00)
(6,000.00)
(2,000.00)
(200.00)
(1,000.00)
(100.00)
(500.00)
(7,500.00)
(1,800.00)
(500.00)
(2,000.00)
(321,933.16)

%
NOTES

2%
1%
0%
0%
73%
205%
-100%
-25%
-67%
-60%
-15%
-11%
0%
-2%
-100%
-57%
-37%
-60%
-86%
-71%
0%
-50%
-6%
-28%
-50%
0%
-5%

AF
T

GENERAL FUND - Town Clerk & Human Resources

Budget Year
Ending
12/31/2026

Page 35 of 55

Page 36 of 55

As of
12/31/2025

Type
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure

Title
Wages & Salaries
Benefits
OFFICE SUPPLIES
Telephone Services
Professional Services
R&M Computer/Office Equip.
PROFESSIONAL DEVELOPMENT
Mileage Reimbursement
Internet Services
Software License/Support
Website Maintenance
Copier Expense

$
$
$
$
$
$
$
$
$
$
$
$

201-18-5100
201-18-5102
201-18-5214
201-18-5220
201-18-5231
201-18-5233
201-18-5331
201-18-5335
201-18-5350
201-18-5355
201-18-5356
201-18-5363
201-18-5370
201-18-5372
201-18-5374
201-18-5375
201-18-5380
201-18-5381
201-18-5579

Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure

Wages & Salaries
Benefits
Office Supplies
Abatements & Nuisances
Fuel, Oil, Grease
Vehicle R&M
Recording & Legal Publishing
Dues & Subscriptions
Building Insp. Fee Remittance
Reimbursable Services
Professional Services
R&M Computer/Office Equip
Safety Supplies & Equipment
Uniforms
NOCO Humane
PROTECTIVE INSP. EQUIPMENT
PROFESSIONAL DEVELOPMENT
Mileage Reimbursement
Software License Support

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

(129,410.76) $
(123,040.00) $
(44,789.64) $
(36,988.00) $
(861.16) $
(800.00) $
(47,252.86) $
(44,100.00) $
(29,789.67) $
(15,000.00) $
(2,969.62) $
(12,600.00) $
(558.00) $
(2,650.00) $
$
(50.00) $
(35,901.42) $
(32,900.00) $
(131,611.67) $
(179,900.00) $
(15,239.29) $
(19,600.00) $
(14,810.07) $
(14,700.00) $
$
(482,328.00)
(609,840.47) $
(717,944.00) $
(149,318.98) $
(198,309.00) $
(894.15) $
(1,000.00) $
$
$
(759.31) $
(750.00) $
(333.89) $
(1,750.00) $
(682.28) $
(750.00) $
(1,718.20) $
(3,159.00) $
(181,484.13) $
(162,000.00) $
(13,325.00) $
(15,000.00) $
(12,948.00) $
(25,000.00) $
(1,133.21) $
(1,590.00) $
$
(270.00) $
(448.90) $
(525.00) $
(35,367.96) $
(42,986.00) $
$
(170.00) $
(5,548.28) $
(8,337.00) $
$
(300.00) $
(1,156.71) $
(2,309.00) $
$ (1,182,149.00)

D
R

Account #
201-17-5100
201-17-5102
201-17-5214
201-17-5345
201-17-5356
201-17-5363
201-17-5380
201-17-5381
201-17-5384
201-17-5579
201-17-5585
201-17-5947

As of
8/31/2026

EOY
Projection

Requested
2027

(79,287.61) $
(121,221.00) $
(128,833.44)
(24,123.18) $
(37,993.00) $
(37,120.09)
(349.35) $
(750.00) $
(800.00)
(28,054.08) $
(40,000.00) $
(32,500.00)
(6,534.50) $
(9,000.00) $
(12,000.00)
(9,856.23) $
(12,600.00) $
(8,800.00)
(225.00) $
(2,500.00) $
(1,650.00)
$
$
(50.00)
(24,986.23) $
(37,317.00) $
(37,000.00)
(126,931.15) $
(165,000.00) $
(181,900.00)
(16,780.61) $
(17,500.00) $
(22,500.00)
(11,183.00) $
(16,057.00) $
(16,700.00)
$
(459,938.00) $
(479,853.53)
(463,644.41) $
(708,322.00) $
(739,850.61)
(124,527.78) $
(197,228.00) $
(217,860.20)
(460.60) $
(500.00) $
(500.00)
(4,453.25) $
(16,508.25) $
(20,000.00)
(727.52) $
(900.00) $
(900.00)
(200.00) $
(1,750.00) $
(1,750.00)
(260.01) $
(600.00) $
(500.00)
(804.00) $
(2,000.00) $
(2,785.40)
(91,676.55) $
(120,000.00) $
(120,000.00)
(8,415.00) $
(2,500.00) $
(10,000.00)
(2,195.29) $
(5,000.00) $
(20,000.00)
(1,563.18) $
(1,563.18) $
(1,540.00)
$
$
(463.05) $
(595.29) $
(600.00)
(28,657.36) $
(42,986.00) $
(39,525.00)
$
$
(50.00)
(4,006.76) $
(6,000.00) $
(6,492.75)
$
(300.00) $
(300.00)
(1,829.00) $
(1,829.00) $
$ (1,108,581.72) $ (1,182,653.96)

%
NOTES

5%
0%
0%
-26%
-20%
-30%
-38%
0%
12%
1%
15%
14%
-1%
3%
10%
-50%
20%
0%
-33%
-12%
-26%
-33%
-20%
-3%
-100%
14%
-8%
-71%
-22%
0%
-100%
0%

AF
T

GENERAL FUND - IT & Building and Planning

Budget Year
Ending
12/31/2026

Page 36 of 55

Page 37 of 55

As of
12/31/2025

Type
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure

Title
Wages & Salaries
Benefits
Fuel, Oil & Grease
R&M- Machinery & Equip. Parts
Shop Supplies
Dues & Subscriptions
Professional Services
R&M Computer/Office Equip.
Safety Workwear & Equipment
Uniforms
PROFESSIONAL DEVELOPMENT
Mileage Reimbursement
Small Tools
Mosquito Control
Insurance-Property Related
Software Subscriptions
Employee Drug Testing
PW office Supplies
Copier Expense

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

201-42-5356
201-42-5365
201-42-5382
201-42-5423
201-42-5454

Expenditure
Expenditure
Expenditure
Expenditure
Expenditure

Professional Services
Toilet Rental
Grounds Maintenance Service
Sand & Gravel & Road Base
Survey

$
$
$
$
$

(740,171.20) $
(806,929.00) $
(196,807.16) $
(220,868.00) $
(20,234.62) $
(20,000.00) $
(58,118.34) $
(49,500.00) $
(50.62) $
$
(8,522.50) $
(6,500.00) $
(19,540.00) $
(18,000.00) $
(7,229.95) $
(4,000.00) $
(1,186.88) $
(2,000.00) $
(16,751.70) $
(14,850.00) $
(6,734.72) $
(7,500.00) $
$
(500.00) $
(128.72) $
(1,000.00) $
(14,000.00) $
(20,000.00) $
$
$
(8,493.72) $
(12,500.00) $
$
(2,750.00) $
(3,484.44) $
(7,750.00) $
(206.71) $
$
$ (1,194,647.00)
$
$
$
$
$
(5,000.00) $
$
(5,000.00) $
$
$
$
(10,000.00)

D
R

Account #
201-34-5100
201-34-5102
201-34-5231
201-34-5233
201-34-5241
201-34-5335
201-34-5356
201-34-5363
201-34-5370
201-34-5372
201-34-5380
201-34-5381
201-34-5422
201-34-5456
201-34-5512
201-34-5579
201-34-5580
201-34-5941
201-34-5947

As of
8/31/2026

EOY
Projection

Requested
2027

(502,629.55) $
(768,725.00) $
(783,173.66)
(133,184.60) $
(207,773.00) $
(206,847.23)
(11,270.99) $
(19,000.00) $
(2,200.00)
(26,845.35) $
(45,000.00) $
(3,500.00)
$
$
(6,541.88) $
(6,541.88) $
(7,000.00)
(625.00) $
(15,000.00) $
(18,000.00)
(4,013.27) $
(4,273.70) $
(3,350.00)
(554.98) $
(750.00) $
(1,800.00)
(13,698.08) $
(14,500.00) $
(1,400.00)
(7,128.29) $
(7,290.00) $
(5,000.00)
(345.56) $
(500.00) $
(500.00)
$
(800.00) $
(500.00)
(14,500.00) $
(14,500.00) $
(20,000.00)
$
$
(12,033.60) $
(12,950.00) $
(643.40) $
(1,000.00) $
(5,455.99) $
(7,000.00) $
(7,000.00)
(54.23) $
$
$ (1,125,603.58) $ (1,060,270.89)
$
$
$
$
(3,000.00)
(287.86) $
(3,000.00) $
(3,500.00)
$
(3,000.00) $
(3,500.00)
$
$
$
(6,000.00) $
(10,000.00)

%
NOTES

-3%
-6%
-89%
-93%
8%
0%
-16%
-10%
-91%
-33%
0%
-50%
0%
-100%
-100%
-10%
-11%
-30%
-30%
0%

AF
T

GENERAL FUND - Public Works Admin & Cemetery

Budget Year
Ending
12/31/2026

Page 37 of 55

Page 38 of 55

As of
12/31/2025

Type
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure

Title
HOA Fees
Electricity
Water
Sewer
Natural Gas - Heat
Storm Drainage
R&M Serv./Supplies - Buildings
Janitorial Service
General Building Supplies
Leeper Center Supplies
Trash
Parking Lot Lease Payments
ADA Community Improvements
Insurance Deductible

$
$
$
$
$
$
$
$
$
$
$
$
$
$

201-51-5214
201-51-5356
201-51-5379
201-51-5401
201-51-5579
201-51-5903
201-51-5904

Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure

Office Supplies
Professional Services
Professional Development
Marketing Services
Data Analytics
MSP Grant Expenditures
MSP Admin Expenditures

$
$
$
$
$
$
$

$
(17,026.52) $
(3,855.89) $
(2,631.33) $
(7,360.08) $
(2,327.88) $
(45,842.36) $
(17,840.40) $
(6,199.49) $
(1,675.33) $
(11,169.88) $
(1,500.00) $
1,506.17 $
(1,000.00) $
$
(10.53) $
$
58.70 $
(3,250.00) $
$
(40,000.00) $
$
$

(1,000.00) $
(15,500.00) $
(3,500.00) $
(2,500.00) $
(10,000.00) $
(2,500.00) $
(40,000.00) $
(20,000.00) $
(6,000.00) $
(1,500.00) $
(5,300.00) $
(1,500.00) $
(10,000.00) $
(5,000.00) $
(124,300.00)
(200.00) $
(20,000.00) $
$
(5,000.00) $
$
(15,000.00) $
(3,000.00) $
(43,200.00)

D
R

Account #
201-49-5329
201-49-5341
201-49-5342
201-49-5343
201-49-5344
201-49-5346
201-49-5367
201-49-5369
201-49-5370
201-49-5375
201-49-5398
201-49-5405
201-49-5508
201-49-5513

As of
8/31/2026
$
(12,966.30) $
(2,116.87) $
(1,572.70) $
(3,446.63) $
(1,642.47) $
(17,215.69) $
(14,650.92) $
(4,338.33) $
(629.46) $
(3,733.20) $
(1,600.00) $
(161.76) $
$
$
$
$
$
(2,101.35) $
$
$
(2,109.58) $
$

EOY
Projection
$
(16,274.40) $
(3,076.77) $
(2,267.69) $
(5,620.05) $
(2,452.06) $
(37,000.00) $
(20,000.00) $
(6,492.12) $
(944.19) $
(5,594.80) $
(1,600.00) $
(3,500.00) $
$
(104,822.08) $
$
(10,000.00) $
$
(4,000.00) $
$
$
(3,000.00) $
(17,000.00) $

Requested
2027
(17,088.12)
(3,230.60)
(2,381.08)
(5,901.05)
(2,574.67)
(40,000.00)
(23,000.00)
(6,816.73)
(991.40)
(5,584.80)
(1,800.00)
(2,500.00)
(5,000.00)
(116,868.44)
(30,000.00)
(7,500.00)
(30,000.00)
(6,000.00)
(3,000.00)
(76,500.00)

%
NOTES

-100%
10%
-8%
-5%
-41%
3%
0%
15%
14%
-34%
5%
20%
-75%
0%
-6%
-100%
50%
50%
-60%
0%
77%

AF
T

GENERAL FUND - Town Facilities & Economic Development

Budget Year
Ending
12/31/2026

Page 38 of 55

Page 39 of 55

As of
12/31/2025

Title
Wages & Salaries
Seasonal - Library
Benefits
Office Supplies
Postage
Printing Services
Dues
Programs
Story Time Supplies
R&M Computer/Office Equip.
PROFESSIONAL DEVELOPMENT
Mileage Reimbursement
Internet Service
Special Event Supplies
Software License/Support
Multi Media
E-Books - Subscription/Misc.
Library Books
Library Shelving & Furnishings
Courier Service
Grant Programs Expenditures

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

(363,289.47) $
(12,464.93) $
(78,618.01) $
(7,275.45) $
(4.40) $
(518.70) $
(155.00) $
(5,312.33) $
(357.15) $
$
(3,592.01) $
$
$
(640.60) $
(2,809.66) $
(2,402.85) $
(3,750.00) $
(18,268.43) $
(1,524.94) $
(1,927.36) $
(5,895.00) $
$

(373,049.00) $
(25,000.00) $
(99,873.00) $
(10,000.00) $
(200.00) $
(1,000.00) $
(400.00) $
(10,000.00) $
(1,000.00) $
(750.00) $
(3,500.00) $
(300.00) $
$
(1,000.00) $
(10,000.00) $
(3,500.00) $
(5,500.00) $
(20,000.00) $
(1,700.00) $
(2,000.00) $
(6,000.00) $
(574,772.00)

D
R

Account #
201-55-5100
201-55-5101
201-55-5102
201-55-5214
201-55-5311
201-55-5321
201-55-5333
201-55-5337
201-55-5347
201-55-5363
201-55-5380
201-55-5381
201-55-5384
201-55-5387
201-55-5579
201-55-5792
201-55-5793
201-55-5900
201-55-5901
201-55-5902
201-55-5903

As of
8/31/2026
(246,301.58) $
(8,026.84) $
(53,803.64) $
(4,735.27) $
(6.72) $
$
(300.00) $
(7,133.62) $
(570.97) $
$
(1,290.13) $
$
$
(243.74) $
(4,622.99) $
(1,363.37) $
(3,750.00) $
(18,974.05) $
(1,016.07) $
$
$
$

EOY
Projection
(375,005.00) $
(25,000.00) $
(86,752.00) $
(8,000.00) $
$
$
(400.00) $
(10,000.00) $
(1,000.00) $
(1,200.00) $
(2,500.00) $
$
$
(1,000.00) $
(10,000.00) $
(2,500.00) $
(5,500.00) $
(20,000.00) $
(1,100.00) $
(2,024.00) $
(5,948.00) $
(557,929.00) $

Requested
2027
(385,577.72)
(25,000.00)
(101,863.13)
(10,000.00)
(400.00)
(10,000.00)
(1,000.00)
(1,500.00)
(3,000.00)
(100.00)
(750.00)
(10,000.00)
(2,500.00)
(5,500.00)
(20,000.00)
(1,200.00)
(2,001.00)
(6,000.00)
(586,391.85)

%
NOTES

3%
0%
2%
0%
-100%
-100%
0%
0%
0%
100%
-14%
-67%
-25%
0%
-29%
0%
0%
-29%
0%
0%
2%

AF
T

GENERAL FUND - Library

Budget Year
Ending
12/31/2026

Page 39 of 55

Page 40 of 55

Street Fund
Revenues & Expenditures

Page 40 of 55

Page 41 of 55

203-34-5100
203-34-5102
203-34-5110
203-34-5231
203-34-5233
203-34-5240
203-34-5241
203-34-5341
203-34-5342
203-34-5344
203-34-5370
203-34-5372
203-34-5380
203-34-5397
203-34-5422
203-34-5424
203-34-5426
203-34-5427
203-34-5428
203-34-5458
203-34-5533

Wages & Salaries
Benefits
On-Call Stipend
Fuel, Oil & Grease
R&M- Machinery Equip. & Parts
Street Paint, Signs, & Parts
Shop Supplies
Electricity for Street Lights
Water
Natural Gas
Safety Workwear & Equipment
Uniforms
Professional Development
Weed Control
Small Tools
Street Construction Material
WEATHER RESPONSE MANAGEMENT
SNOW MANAGEMENT MATERIALS
STREET MAINTENANCE
R&M Landscape
Equipment Rental

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

797,225.93
28,556.75
778,742.83
536,801.95
70,084.81
7,401.95
75,751.37
7,321.40
87,695.79
1,871.86

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
(491,013.51) $
(176,467.24) $
(7,800.00) $
$
(525.92) $
(15,467.56) $
(570.30) $
(205,619.57) $
(693.33) $
(5,836.18) $
(2,073.62) $
$
$
(756.26) $
(2,654.59) $
(9,688.84) $
(1,029.49) $
(15,442.33) $
(2,483.87) $
(4,875.00) $
(2,185.26) $

746,257.00 $
54,990.00 $
$
$
857,506.00 $
385,732.00 $
$
1,500.00 $
14,400.00 $
73,636.00 $
$
3,094,624.00 $
83,227.00 $
$
1,000.00 $
5,312,872.00
(509,567.00) $
(203,476.00) $
(8,600.00) $
$
$
(40,000.00) $
$
(219,267.00) $
(1,000.00) $
(8,000.00) $
(7,000.00) $
$
$
(5,000.00) $
(9,000.00) $
(10,000.00) $
(8,000.00) $
(30,000.00) $
(35,000.00) $
(5,000.00) $
(3,000.00) $

As of
8/31/2026
507,256.94
28,060.66
106,260.84
31,643.33
124,460.29
254,329.12
37,539.89
200.00
6,600.00
46,100.00
360.00
279,375.05
52,831.76
631.00
2,482.59

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
(312,712.12) $
(117,412.75) $
(5,200.00) $
$
525.92 $
(12,789.31) $
$
(128,397.71) $
(572.44) $
(3,002.39) $
(2,965.14) $
$
$
(1,409.37) $
(3,401.71) $
(1,666.68) $
(5,603.48) $
(1,033.38) $
(5,737.20) $
(397.36) $
(1,251.13) $

EOY
Projection

Requested
2027

779,039.30 $
45,605.56 $
156,633.33 $
47,720.00 $
149,822.49 $
388,487.93 $
50,053.19 $
300.00 $
10,800.00 $
53,800.00 $
360.00 $
2,183,644.00 $
63,181.25 $
631.00 $
2,500.00 $
3,932,578.05 $
(488,401.00) $
(185,645.00) $
(6,800.00) $
$
$
(20,000.00) $
$
(168,820.40) $
(663.83) $
(4,300.01) $
(5,500.00) $
$
$
(3,500.00) $
(6,000.00) $
(10,000.00) $
(7,500.00) $
(7,500.00) $
(30,000.00) $
(3,500.00) $
(1,800.00) $

794,620.09
37,869.11
124,343.33
38,602.00
152,818.94
391,201.26
49,812.19
1,500.00
10,800.00
19,800.00
910,980.00
57,437.50
1,000.00
2,590,784.42
(505,186.20)
(204,022.66)
(9,632.00)
(18,750.00)
(45,000.00)
(30,000.00)
(230,230.35)
(1,050.00)
(8,400.00)
(7,000.00)
(3,500.00)
(3,000.00)
(3,500.00)
(18,000.00)
(10,000.00)
(8,000.00)
(21,500.00)
(28,500.00)
(3,500.00)
(2,000.00)

AF
T

Type
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue

Budget Year
Ending
12/31/2026

D
R

Account #
203-01-3130
203-01-3140
203-01-3312
203-01-3313
203-01-3315
203-01-3335
203-01-3337
203-04-3343
203-04-3350
203-04-3376
203-05-3420
203-08-3350
203-08-3610
203-08-3690
203-08-3910

STREET FUND
Title
Sales Tax
Use Tax-Building Materials
Motor Vehicle Spec. Ownership
Motor Vehicle Registration Tax
Motor Vehicle Use Tax
Highway Users Tax
Road & Bridge Tax
Street Cut Permits
Developer Road Fee Escrow
BP Road Impact Fee
Land Use Fees
Grants
Investment Earnings
Miscellaneous Revenue
Sale of Assets

As of
12/31/2025

%
NOTES

6%
-31%
-82%
1%
0%
-25%
-73%
-71%
-31%
0%
-51%
-1%
0%
12%
-25%
5%
5%
5%
0%
-30%
100%
0%
0%
-28%
-19%
-30%
-33%

Page 41 of 55

Page 42 of 55

Software License/Support
Employee Drug Testing
Safety & First Aid Kits

$
$
$

$
$
$
$
(2,685.08) $
(3,000.00) $
$ (1,104,910.00)

$
$
(2,438.09) $
$

$
(2,760.00)
$
(3,000.00)
(3,132.50) $
(2,700.00)
(953,062.73) $ (1,169,231.21)

-10%
6%

AF
T

Expenditure
Expenditure
Expenditure

D
R

203-34-5579
203-34-5580
203-34-5941

Page 42 of 55

Page 43 of 55

Water Fund
Revenues & Expenses

Page 43 of 55

Page 44 of 55

204-34-5100
204-34-5102
204-34-5110
204-34-5221
204-34-5227
204-34-5229
204-34-5231
204-34-5233
204-34-5241
204-34-5321
204-34-5334
204-34-5339
204-34-5341
204-34-5345
204-34-5352
204-34-5353
204-34-5356
204-34-5363
204-34-5370
204-34-5371
204-34-5372

Wages & Salaries
Benefits
On-Call Stipend
Chemicals
Propane
Permit and Program Fees
Fleet Fuel, Oil & Grease
R&M Fleet & Machinery
Shop & Office Supplies
Utility Billing Printing
Water Testing
On-Line Utility Bill Pay-Fees
Electricity
Telephone Service
Water Resource Legal Services
Water Efficiency Program
Professional Services
Computer Equipment
Safety Workwear & Equipment
Cell Phone/Accessories
Uniforms

$
$
$
$
$
$
$
$
$
$
$

1,062,838.00
385,480.00
4,928,018.59
93,162.81
22,069.84
1,938.00
55,813.63
750.00
237,917.47
-

$
$
$

9,165.54 $
782.00 $
2,440.47 $
$
(475,385.03) $
(176,230.39) $
(11,150.00) $
(219,121.13) $
(48,000.06) $
(2,270.70) $
(6,350.60) $
(12,494.55) $
(1,081.33) $
(33,048.04) $
(29,065.05) $
(40,404.36) $
(135,423.83) $
(802.91) $
(22,344.00) $
(6,253.39) $
(75,985.19) $
(9,053.14) $
(4,516.97) $
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$

1,253,837.00
407,349.00
4,925,000.00
75,600.00
2,000.00
26,250.00
177,188.00
-

$
$
$
$
$
$
$
$
$
$
$

As of
8/31/2026

EOY
Projection

Requested
2027

508,810.00
266,899.00
3,447,581.76
84,462.89
6,407.77
50,543.67
2,250.00
143,944.16
-

$
730,810.00 $
308,089.00 $
5,050,664.00 $
105,000.00 $
7,000.00 $
$
70,000.00 $
2,250.00 $
171,875.00 $
$
440,738.00 $
1,000.00 $
$
610.00 $
6,888,036.00 $
(568,951.00) $
(214,777.00) $
(11,800.00) $
(209,000.00) $
(78,800.00) $
(5,000.00) $
(11,000.00) $
(7,200.00) $
(900.00) $
(13,074.87) $
(27,000.00) $
(40,499.26) $
(152,105.46) $
$
(25,000.00) $
(10,000.00) $
(45,000.00) $
(8,200.00) $
(8,500.00) $
$

499,500.00
198,792.00
5,083,635.00
75,000.00
63,000.00
156,250.00
1,000.00
6,077,177.00
(360,787.42)
(224,088.22)
(12,100.00)
(225,000.00)
(81,164.00)
(5,000.00)
(8,000.00)
(17,000.00)
(2,000.00)
(24,600.00)
(22,000.00)
(57,204.00)
(114,000.00)
(3,643.00)
(50,000.00)
(10,000.00)
(40,000.00)
(9,800.00)
(7,000.00)

$
$
$
$
$
$
$
$
$
$
$
503.08 $
$
610.00 $
$
(364,557.62) $
(137,577.72) $
(7,900.00) $
(176,136.05) $
(40,897.91) $
(2,480.94) $
(8,166.06) $
(6,832.84) $
(990.30) $
(12,462.88) $
(24,077.95) $
(26,171.42) $
(102,301.38) $
55.42 $
(14,310.50) $
(5,505.83) $
(26,417.81) $
(8,109.29) $
(3,611.20) $
$
$

%
NOTES

-60%
-51%
3%
-1%
-100%
140%
-12%
-100%
-12%
-37%
2%
3%
0%
35%
67%
-20%
-13%
-20%
-18%
10%
51%
-20%
355%
100%
-33%
-11%
40%
-13%
-

AF
T

Type
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue

$
750.00 $
$
6,867,974.00
(570,246.00) $
(220,218.00) $
(11,800.00) $
(225,000.00) $
(60,000.00) $
(3,000.00) $
(10,000.00) $
(19,600.00) $
(2,500.00) $
(30,049.00) $
(20,000.00) $
(37,890.00) $
(142,710.00) $
(800.00) $
(25,000.00) $
(15,000.00) $
(45,000.00) $
(7,000.00) $
(8,000.00) $
$
$

D
R

Account #
204-02-3350
204-02-3444
204-02-3446
204-03-3441
204-03-3442
204-03-3443
204-03-3445
204-03-3447
204-03-3448
204-04-3610
204-04-3650
204-04-3675
204-04-3690
204-04-3910
204-05-3420

WATER FUND
Title
Developer Water Fee Escrow
BP Raw Water Fee
Tap Fees
Water Sales
Municipal Utilities Fees
Hydrant Water Sales
Raw Water Leases
Bulk Water Sales
Water Meter Fee
Investment Earnings
Loan Proceeds
Grants/Loans
Miscellaneous Revenue
Sale of Assets
Land Use Fees

Budget Year
Ending
12/31/2026

As of
12/31/2025

(3,000.00)

New vendor; Reallocation of expenses 51% to 60%
New vendor; Reallocation of expenses 51% to 60%

Page 44 of 55

Page 45 of 55

204-53-5231
204-53-5233
204-53-5241
204-53-5334
204-53-5341
204-53-5345
204-53-5356
204-53-5363
204-53-5370
204-53-5372
204-53-5380
204-53-5422
204-53-5423
204-53-5430
204-53-5434
204-53-5533
204-53-5579
204-53-5841

PROFESSIONAL DEVELOPMENT
Mileage Reimbursement
Internet Service
Trash
Small Tools & Equipment
Site & Facility Maintenance
Distribution Sys Emr Repair
R&M NANO & WELLS
R&M Plant
R&M Distribution
R&M SCADA
Biosolids Management
Lab Supplies
Insurance & Bonds-Personnel
Insurance Deductible
Equipment Rental
Software License & Support
NPIC Water Lease Agreement
RAW WATER FEES AND ASSESSMENTS
Water Meters - New Homes
First Aid Kits & AEDs
Lab Equipment
OPERATIONS & MAINTENANCE
Fleet Fuel, Oil & Grease
R&M Fleet & Machinery
Shop & Office Supplies
Water Testing
Electricity
Telephone Service
Professional Services
Computer Equipment
Safety Workwear & Equipment
Uniforms
PROFESSIONAL DEVELOPMENT
Small Tools & Equipment
Site & Facility Maintenance
Distribution Sys Emr Repair
R&M Distribution
Equipment Rental
Software License & Support
Distribution Locates

$
(7,260.63) $
(12,000.00) $
$
$
(100.00) $
$
(2,335.77) $
(1,400.00) $
$
$
(1,330.00) $
$
(4,920.57) $
(8,000.00) $
$
(6,105.46) $
(8,000.00) $
$
(3,507.96) $
(20,000.00) $
$
$
(15,000.00) $
$
(83,131.31) $
(60,000.00) $
$
(47,121.25) $
(60,000.00) $
$
(14,499.00) $
(30,000.00) $
$
(2,202.00) $
(10,000.00) $
$
(7,262.66) $
(12,000.00) $
$
$
$
$
$
(5,000.00) $
$
(3,533.18) $
(2,500.00) $
$
(20,521.05) $
(15,000.00) $
$ (1,074,260.06) $ (1,500,000.00) $
$
(16,783.00) $
(20,000.00) $
$
(13,320.00) $
(14,000.00) $
$
(2,362.09) $
(3,000.00) $
$
(25,186.28) $
(25,000.00) $
$ (3,276,143.00)
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

(7,275.32) $
(12,000.00) $
(10,500.00)
$
$
(100.00)
(1,558.80) $
(2,500.00) $
(6,800.00)
(880.80) $
(1,216.20) $
(503.10)
(4,939.85) $
(8,000.00) $
(5,000.00)
(3,806.71) $
(8,000.00) $
(15,000.00)
$
$
(12,642.73) $
(15,000.00) $
(15,000.00)
(45,492.45) $
(68,500.00) $
(55,000.00)
(20,252.46) $
(18,524.00) $
(5,640.00) $
(30,000.00) $
(16,000.00)
(2,875.13) $
(9,000.00) $
(10,000.00)
(5,466.97) $
(9,300.00) $
(10,000.00)
$
$
(48,919.95)
(5,000.00) $
(5,000.00) $
(5,000.00)
$
(2,500.00) $
(1,500.00)
(14,434.52) $
(28,000.00) $
(28,150.00)
(10,759.00) $ (1,375,000.00) $ (1,250,000.00)
(17,183.00) $
(17,183.00) $
(20,000.00)
(5,520.00) $
(11,000.00) $
(1,197.88) $
(1,500.00) $
(1,300.00)
(5,970.21) $
(25,000.00) $
(20,000.00)
$ (3,084,030.79) $ (2,795,159.68)
$
$
(4,000.00)
$
$
(1,500.00)
$
$
(500.00)
$
$
(7,000.00)
$
$
(12,000.00)
$
$
(1,055.00)
$
$
(1,000.00)
$
$
(600.00)
$
$
(1,500.00)
$
$
(750.00)
$
$
(1,750.00)
$
$
(1,500.00)
$
$
(1,500.00)
$
$
(20,000.00)
$
$
(35,000.00)
$
$
(2,000.00)
$
$
(6,600.00)
$
$
(2,500.00)

-13%
0%
386%
-62%
-38%
88%
-100%
0%
-8%
-100%
-47%
0%
-17%
0%
-40%
88%
-17%
0%
-100%
-57%
-20%
-15%
-

AF
T

D
R

204-34-5380
204-34-5381
204-34-5384
204-34-5398
204-34-5422
204-34-5423
204-34-5430
204-34-5432
204-34-5433
204-34-5434
204-34-5437
204-34-5440
204-34-5455
204-34-5510
204-34-5513
204-34-5533
204-34-5579
204-34-5593
204-34-5597
204-34-5903
204-34-5941
204-34-5969

Moved to 204-53

Page 45 of 55

Page 46 of 55

Water Meters - New Homes
DISTRIBUTION
TOTAL WATER FUND

$
$
$
$ (3,276,143.00)

$
$
(7,056.00)
$
$
(107,811.00)
$ (3,084,030.79) $ (2,902,970.68)

-11%

AF
T

Expenditure

D
R

204-53-5903

Page 46 of 55

Page 47 of 55

Sewer Fund
Revenues & Expenses

Page 47 of 55

Page 48 of 55

205-34-5100
205-34-5102
205-34-5110
205-34-5221
205-34-5228
205-34-5231
205-34-5233
205-34-5241
205-34-5321
205-34-5339
205-34-5341
205-34-5342
205-34-5344
205-34-5345
205-34-5356
205-34-5363
205-34-5370
205-34-5371
205-34-5372
205-34-5380
205-34-5381
205-34-5384
205-34-5398
205-34-5422
205-34-5423
205-34-5431
205-34-5432

Wages & Salaries
Benefits
On-Call Stipend
Chemicals
Permit and Program Fees
Fleet Fuel, Oil & Grease
R&M Fleet & Machinery
Shop & Office Supplies
Utility Billing Printing
On-Line Utility Bill Pay Fees
Electricity
Water
Natural Gas
Telephone Service
Professional Services
Computer Equipment
Safety Workwear & Equipment
Cell Phone/Accessories
Uniforms
PROFESSIONAL DEVELOPMENT
Mileage Reimbursement
Internet Service
Trash
Small Tools & Equipment
Site & Facility Maintenance
R&M PUMPS
R&M SCADA

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

20,601.00 $
339,342.00 $
2,580,752.42 $
353,002.62 $
(0.09) $
$
$
215.00 $
8,541.64 $
$
(540,253.56) $
(194,068.96) $
(12,650.00) $
(35,237.45) $
(3,464.06) $
(6,045.76) $
(26,527.46) $
(714.64) $
(22,958.29) $
(28,624.95) $
(233,461.27) $
(4,325.76) $
(46,900.68) $
(2,020.14) $
(34,758.03) $
(3,473.51) $
(5,007.73) $
$
$
(6,501.99) $
$
(4,214.72) $
$
(1,707.56) $
$
(23,533.25) $
(2,910.00) $

18,312.00 $
379,126.00 $
2,653,716.00 $
202,980.00 $
172,000.00 $
$
$
$
$
3,426,134.00
(539,082.00) $
(211,038.00) $
(11,800.00) $
(65,000.00) $
(5,000.00) $
(10,000.00) $
(35,000.00) $
(1,500.00) $
(20,545.00) $
(26,863.00) $
(235,683.00) $
(4,032.00) $
(60,000.00) $
(2,100.00) $
(20,000.00) $
(8,000.00) $
(10,000.00) $
$
$
(6,500.00) $
(100.00) $
(8,000.00) $
(3,620.00) $
(7,500.00) $
(1,000.00) $
(25,000.00) $
(18,000.00) $

As of
8/31/2026

EOY
Projection

Requested
2027

8,393.00
296,807.00
1,962,977.03
127,298.94
342,886.54
503.08
928.50

13,734.00 $
395,499.00 $
3,075,876.00 $
151,250.00 $
717,973.00 $
$
$
53,000.00 $
930.00 $
4,408,262.00 $
(499,790.00) $
(177,970.00) $
(11,800.00) $
(25,000.00) $
(3,500.00) $
(11,700.00) $
(20,000.00) $
(1,000.00) $
(9,229.32) $
(28,587.72) $
(200,000.00) $
(5,500.00) $
(37,700.00) $
(500.00) $
(15,000.00) $
(5,600.00) $
(5,000.00) $
$
$
(6,500.00) $
$
(2,400.00) $
(4,214.00) $
(7,500.00) $
(1,000.00) $
(5,000.00) $
(18,000.00) $

13,734.00
184,832.00
3,461,154.00
137,500.00
3,797,220.00
(506,279.04)
(188,089.82)
(11,800.00)
(30,000.00)
(5,000.00)
(8,500.00)
(20,000.00)
(1,500.00)
(13,120.00)
(30,508.80)
(205,000.00)
(5,500.00)
(40,000.00)
(2,520.00)
(15,000.00)
(1,200.00)
(6,500.00)
(3,700.00)
(6,000.00)
(100.00)
(3,100.00)
(4,334.40)
(7,500.00)
(10,000.00)
(25,000.00)
(20,000.00)

$
$
$
$
$
$
$
$
$
$
(318,856.53) $
(113,732.78) $
(7,100.00) $
(12,538.79) $
(803.27) $
(8,227.40) $
(25,529.63) $
(955.92) $
(8,797.34) $
(18,474.47) $
(137,794.08) $
(3,534.79) $
(19,891.28) $
(170.95) $
(13,010.78) $
(5,472.87) $
(2,403.24) $
$
$
(4,706.87) $
$
(1,578.30) $
(2,769.20) $
(5,832.67) $
(25.58) $
(453.59) $
(3,475.09) $

%
NOTES

-25%
-51%
30%
-32%
-100%
11%
-6%
-11%
0%
-54%
0%
-15%
-43%
0%
-36%
14%
-13%
36%
-33%
20%
-25%
-85%
-35%
-8%
0%
-61%
20%
0%
900%
0%
11%

AF
T

Type
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue

Budget Year
Ending
12/31/2026

D
R

Account #
205-02-3350
205-02-3446
205-03-3445
205-04-3610
205-04-3650
205-04-3675
205-04-3690
205-04-3910
205-05-3420

SEWER FUND
Title
Developer Sewer Fee Escrow
Tap Fees
Sewer User Fees
Investment Earnings
Bond/Loan Proceeds
Intergovernmental Grants/Loans
Miscellaneous Revenue
Sale of Assets
Land Use Fees

As of
12/31/2025

New vendor; Reallocation of expenses 36% to 32%
New vendor; Reallocation of expenses 36% to 32%

Page 48 of 55

Page 49 of 55

205-53-5231
205-53-5233
205-53-5241
205-53-5341
205-53-5345
205-53-5356
205-53-5363
205-53-5370
205-53-5372
205-53-5380
205-53-5422
205-53-5423
205-53-5434
205-53-5436
205-53-5533
205-53-5579
205-53-5841

R&M Plant
$
R&M Collections
$
Collection Sys Emr Repair
$
Biosolids Management
$
Lab Supplies
$
Insurance & Bonds
$
Insurance-Property Related
$
Insurance Deductible
$
Equipment Rental
$
Sewer Testing
$
Software License & Support
$
First Aid Kits & AEDs
$
Lab Equipment
$
OPERATIONS & MAINTENANCE
Fleet Fuel, Oil & Grease
$
R&M Fleet & Machinery
$
Shop & Office Supplies
$
Electricity
$
Telephone Service
$
Professional Services
$
Computer Equipment
$
Safety Workwear & Equipment
$
Uniforms
$
PROFESSIONAL DEVELOPMENT
$
Small Tools & Equipment
$
Site & Facility Maintenance
$
R&M Collection
$
Collection Sys Emr Repair
$
Equipment Rental
$
Software License & Support
$
Collection Locates
$
COLLECTION
TOTAL SEWER FUND

(58,239.66) $
(40,000.00) $
(7,674.33) $
(15,000.00) $
$
(15,000.00) $
(44,792.00) $
(50,000.00) $
(6,061.06) $
(7,500.00) $
$
$
$
$
$
(5,000.00) $
$
(3,000.00) $
(50,065.00) $
(40,000.00) $
(33,394.47) $
(45,000.00) $
(4,971.71) $
(4,500.00) $
(997.13) $
(5,000.00) $
$ (1,565,363.00)
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$ (1,565,363.00)

(64,626.68) $
(76,265.00) $
(65,000.00)
(4,208.82) $
(9,645.00) $
$
$
(26,900.00) $
(35,000.00) $
(35,000.00)
(2,901.93) $
(4,500.00) $
(5,000.00)
$
$
(50,748.73)
$
$
$
(5,000.00) $
(5,000.00)
(1,060.72) $
(1,500.00) $
(3,000.00)
(18,623.50) $
(35,000.00) $
(35,000.00)
(14,766.00) $
(26,300.00) $
(27,500.00)
(1,504.26) $
(2,000.00) $
(2,600.00)
(3,484.73) $
(3,500.00) $
(3,500.00)
$ (1,301,201.04) $ (1,454,355.79)
$
$
(4,000.00)
$
$
(1,500.00)
$
$
(500.00)
$
$
(5,000.00)
$
$
(1,055.00)
$
$
(1,000.00)
$
$
(600.00)
$
$
(1,500.00)
$
$
(750.00)
$
$
(1,750.00)
$
$
(1,500.00)
$
$
(1,000.00)
$
$
(10,000.00)
$
$
(15,000.00)
$
$
(2,000.00)
$
$
(2,100.00)
$
$
(2,500.00)
$
$
(51,755.00)
$ (1,301,201.04) $ (1,506,110.79)

63%
-100%
-100%
-30%
-33%
0%
0%
-13%
-39%
-42%
-30%
-7%
-4%

Moved to 205-53
Moved to 205-53

AF
T

Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure

D
R

205-34-5433
205-34-5434
205-34-5436
205-34-5440
205-34-5455
205-34-5510
205-34-5512
205-34-5513
205-34-5533
205-34-5554
205-34-5579
205-34-5941
205-34-5969

Page 49 of 55

Page 50 of 55

Drainage Fund
Revenues & Expenses

Page 50 of 55

Page 51 of 55

207-34-5231
207-34-5233
207-34-5321
207-34-5339
207-34-5341
207-34-5356
207-34-5459
207-34-5522
207-34-5524
207-34-5533

Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure

Fleet Fuel, Oil & Grease
R&M Fleet & Machinery
Utility Billing Printing
On-Line Utility Bill Pay-Fee
Electricity
Professional Services
R&M Drainage Facilities
Authority Utilities Payments
Authority Impact Fees
Equipment Rental

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

21,760.16
33,440.33
279,441.71
427,436.58
8,541.64
47,949.63
100.00

$
$
$
$
$
$
$
$
$
$
(2,321.24) $
$
(8,290.49) $
(10,340.63) $
(623.52) $
(34,758.05) $
(13,125.23) $
(849,061.61) $
(51,480.00) $
$
$

$
15,200.00 $
16,720.00 $
276,000.00 $
420,000.00 $
$
1,349,462.00 $
57,482.00 $
$
2,134,864.00
(3,500.00) $
(10,000.00) $
(7,420.00) $
(9,705.00) $
(578.00) $
(20,000.00) $
(30,000.00) $
(426,441.00) $
(17,545.00) $
(1,500.00) $
(526,689.00)

As of
8/31/2026
12,400.00
13,640.00
217,133.66
288,765.90
680.00
28,886.93
-

$
$
$
$
$
$
$
$
$
$
$
(3,176.82) $
(6,671.38) $
(556.09) $
(2,506.99) $
(1,151.47) $
(428,536.21) $
(33,440.33) $
$
$

EOY
Projection
$
15,200.00 $
16,720.00 $
334,446.00 $
427,769.00 $
680.00 $
1,349,462.00 $
34,375.00 $
$
2,178,652.00 $
(1,000.00) $
(7,500.00) $
(3,332.81) $
(10,323.34) $
(650.00) $
(5,000.00) $
(25,000.00) $
(428,536.21) $
(33,440.33) $
$
(514,782.69) $

Requested
2027
7,200.00
7,920.00
354,211.00
430,396.00
31,250.00
830,977.00
(3,500.00)
(10,000.00)
(3,690.00)
(8,580.60)
(650.00)
(20,000.00)
(25,000.00)
(427,769.00)
(16,720.00)
(1,500.00)
(517,409.60)

NOTES

-53%
-53%
28%
2%
-100%
-46%
-61%
0%
0%
-50%
-12%
12%
0%
-17%
0%
-5%
0%
-2%

AF
T

Type
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue

Budget Year
Ending
12/31/2026

New vendor; Reallocation of expenses 13% to 9%
New vendor; Reallocation of expenses 13% to 9%

D
R

Account #
207-02-3350
207-02-3451
207-02-3453
207-03-3449
207-03-3452
207-05-3420
207-08-3364
207-08-3610
207-08-3690

DRAINAGE FUND
Title
Developer Storm Fee Escrow
TOW Strm Drn BP Impact
AUTH Storm Drn BP Impact
TOW Storm Drain Utility fees
AUTH Storm Drain Utility Fees
Land Use Fees
Grant
Investment Earnings
Miscellaneous Revenue

As of
12/31/2025

Page 51 of 55

Page 52 of 55

Parks Fund
Revenues & Expenditures

Page 52 of 55

Page 53 of 55

210-34-5100
210-34-5101
210-34-5102
210-34-5110
210-34-5111
210-34-5112
210-34-5221
210-34-5231
210-34-5233
210-34-5237
210-34-5239

Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure

210-34-5241
210-34-5251
210-34-5252
210-34-5253

Expenditure
Expenditure
Expenditure
Expenditure

Wages & Salaries
Seasonals - Parks & Rec
Benefits
On-Call Stipend
Vandalism
Horticulture
Pond Chemicals
Fuel, Oil & Grease
R&M- Machinery & Equip. Parts
Irrig. Sys. Supplies/Repairs
Wells & Well Houses
R&M Splashpad
Shop Supplies
Tree Care
Tree Replacement & Trimming
Tree Spraying

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

667,290.72
23,368.87
144,605.18
440,841.49
12,600.00
28,000.00
10,250.00
130,576.32
2,900.00
2,258.39
2,111.00
40,215.00
126,586.66
5,000.00
2,433.00
1,450.00

$
$
$
$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
(289,156.62) $
(4,268.65) $
(113,634.32) $
(5,600.00) $
(6,310.24) $
(1,498.87) $
(2,997.51) $
(14,346.23) $
(21,980.75) $
(36,226.62) $
(10,005.53) $

635,572.00 $
45,000.00 $
143,724.00 $
405,000.00 $
$
$
17,100.00 $
38,000.00 $
6,000.00 $
118,374.00 $
$
2,000.00 $
2,000.00 $
$
$
120,198.00 $
$
$
1,000.00 $
500.00 $
1,534,468.00
(297,237.00) $
(118,000.00) $
(125,574.00) $
(5,200.00) $
(10,000.00) $
(3,000.00) $
(3,100.00) $
(15,000.00) $
(24,000.00) $
(41,000.00) $
(10,000.00) $

$
$
$
$

(1,231.61) $
$
(15,690.00) $
(4,899.00) $

(2,000.00) $
(45,000.00) $
$
$

As of
8/31/2026
415,103.89
22,962.85
101,849.66
285,601.52
13,950.00
31,000.00
7,252.50
76,840.54
3,501.01
1,857.64
155.50
76,449.61
4,500.00
4,968.50
200.00

EOY
Projection
$
$
$
$
$
$
$
$
$
$

637,395.79
37,313.64
122,582.04
428,402.28
17,100.00
38,000.00
6,000.00
105,000.00

Requested
2027
$
$
$
$
$
$
$
$
$
$

650,143.71
30,983.82
125,033.68
436,970.33
8,100.00
18,000.00
5,500.00
110,000.00

3,500.00 $
2,000.00 $
1,000.00 $
200.00 $
1,398,493.75 $
(299,633.00) $
(110,000.00) $
(136,190.00) $
(5,200.00) $
(6,000.00) $
(3,000.00) $
(3,000.00) $
(16,500.00) $
(20,000.00) $
(38,000.00) $
(10,000.00) $
$
(1,500.00) $
(43,000.00) $
$
$

2,000.00

NOTES

2%
-31%
-13%
8%
-53%
-53%
-8%
-7%
-100%
0%
-100%
0%
0%
-10%
2%
-19%
12%
0%
0%
-17%
0%
20%
0%
-15%
-20%
0%
-22%
-

AF
T

Type
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue

Budget Year
Ending
12/31/2026

D
R

Account #
210-01-3130
210-01-3140
210-01-3315
210-01-3700
210-02-3350
210-02-3351
210-02-3381
210-02-3620
210-05-3174
210-05-3175
210-05-3176
210-05-3177
210-05-3178
210-08-3190
210-08-3505
210-08-3610
210-08-3623
210-08-3690
210-08-3910
210-08-3913

PARKS FUND
Title
Sales Tax
Use Tax Building Materials
Motor Vehicle Use Tax
Open Space Sales Tax
Developer Park Fee Escrow
Developer Trail Fee Escrow
Trail Impact Fee
BP Park Impact Fee
Field & Building Rentals
Recreation Fees
Recreation Rentals
Batting Cages Fees/Sales
Card Processing Fee Recovery
WCP Veterans Memorial Plaza
Misc. Grants / Contributions
Investment Earnings
Cash-In-Lieu of Public Lands
Miscellaneous Revenue
Sale of Assets
Parks & Rec Sponsorships

As of
12/31/2025

$
$
$
$
$
$
$
$
$
$
(203,934.10) $
(59,420.48) $
(87,619.79) $
(3,800.00) $
(743.43) $
(1,612.00) $
(1,567.20) $
(13,788.08) $
(14,430.60) $
(25,342.58) $
(5,252.70) $
$
(127.73) $
(28,985.00) $
$
$

1,000.00
500.00
1,388,231.53
(302,151.23)
(95,000.00)
(140,688.98)
(5,200.00)
(10,000.00)
(2,500.00)
(3,100.00)
(18,000.00)
(24,000.00)
(35,000.00)
(8,000.00)
(4,000.00)
(2,000.00)
(35,000.00)
-

New GL

Page 53 of 55

Page 54 of 55

210-34-5256
210-34-5329
210-34-5341
210-34-5342
210-34-5343
210-34-5344
210-34-5346
210-34-5356
210-34-5365
210-34-5366
210-34-5370
210-34-5372
210-34-5380
210-34-5381
210-34-5397
210-34-5422
210-34-5423

210-34-5512
210-34-5513
210-34-5533
210-34-5941
210-34-5942

Expenditure
Expenditure
Expenditure
Expenditure
Expenditure

210-51-5100
210-51-5101
210-51-5102
210-51-5110
210-51-5130
210-51-5131
210-51-5132
210-51-5133

Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure

210-51-5135
210-51-5140
210-51-5142
210-51-5144

Expenditure
Expenditure
Expenditure
Expenditure

R&M Parks & Playground
R&M Playground
R&M Parks
Splash Pad Chemicals
HOA Fees
Irrigation Electricity
Water
Sewer
Natural Gas
Storm Drainage
Professional Services
Toilet Rental
Services - Parks & Lawn Care
Safety Workwear & Equipment
Uniforms
PROFESSIONAL DEVELOPMENT
Mileage Reimbursement
Weed Control
Small Tools
Sand, Gravel, Mulch, Seed
Sand, Gravel, Mulch
Seed and Fertilizer
Insurance-Property Related
Insurance Deductible
Equipment Rental
Safety & First Aid Kits
Minor Park Improvements
OPERATIONS & MAINTENANCE
Wages & Salaries
Seasonals - Rec
Benefits
On-Call Stipend
Start Smart Baseball
Start Smart Basketball
Start Smart Flag Football
Start Smart Soccer
Lil' Recys
Youth Sports Apparel
Youth Soccer
Youth Football
Youth Baseball

(30,932.31) $

(32,000.00) $

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

(1,762.11) $
$
(7,306.45) $
(25,959.73) $
(1,699.98) $
(3,825.16) $
(3,489.96) $
(1,884.93) $
(27,085.93) $
(61,724.00) $
(1,120.86) $
(1,928.65) $
(4,746.84) $
$
(327.30) $
(10,250.55) $
(6,564.58) $

(1,600.00) $
$
(7,000.00) $
(40,000.00) $
(1,800.00) $
(4,500.00) $
(3,500.00) $
$
(30,750.00) $
(50,000.00) $
(1,500.00) $
(2,750.00) $
(5,500.00) $
(100.00) $
(600.00) $
(11,000.00) $
(11,000.00) $

$
$
$
$
$

$
$
$
$
$
$
$
$

$
(5,000.00) $
(1,403.80) $
(1,846.39) $
(72,724.32) $
$
(278,424.31) $
(73,328.23) $
(113,197.77) $
(4,800.00) $
(800.00) $
(640.00) $
(960.00) $
(1,800.00) $

$
(5,000.00) $
(3,000.00) $
(4,000.00) $
(65,000.00) $
(979,711.00)
(293,687.00) $
$
(118,878.00) $
(5,200.00) $
(1,000.00) $
(750.00) $
(1,050.00) $
(2,000.00) $

$
$
$
$

(4,514.79) $
(2,569.55) $
(1,064.92) $
(6,509.82) $

(5,300.00) $
(3,500.00) $
(1,500.00) $
(8,000.00) $

(36,151.22) $
$
$
(1,927.45) $
(2,509.00) $
(7,613.26) $
(32,343.14) $
(2,000.20) $
(2,058.83) $
(2,409.81) $
(85.00) $
(20,400.00) $
(28,501.50) $
(182.67) $
(476.02) $
(2,853.67) $
$
(179.98) $
(11,482.29) $
(8,697.50) $
$
$
$
$
(825.29) $
(1,885.68) $
(28,490.02) $
$
(182,320.24) $
$
(71,317.99) $
(2,600.00) $
$
$
$
$
$
(5,056.21) $
(2,161.91) $
(191.93) $
(1,574.31) $

(33,000.00) $
$
$
(2,000.00) $
(5,000.00) $
(11,245.00) $
(38,500.00) $
(1,700.00) $
(4,000.00) $
(3,500.00) $
$
(32,000.00) $
(49,000.00) $
(1,500.00) $
(2,700.00) $
(5,500.00) $
$
(500.00) $
(11,500.00) $
(10,800.00) $
$
$
$
(5,000.00) $
(2,500.00) $
(4,200.00) $
(64,000.00) $
(980,168.00) $
(287,316.90) $
$
(113,246.00) $
(5,200.00) $
$
$
$
$
$
(5,300.00) $
(3,500.00) $
(1,300.00) $
(6,500.00) $

(20,000.00)
(15,000.00)
(2,000.00)
(5,000.00)
(11,812.50)
(40,000.00)
(1,800.00)
(4,500.00)
(3,500.00)
(2,000.00)
(33,000.00)
(5,000.00)
(1,500.00)
(2,000.00)
(4,000.00)
(100.00)
(600.00)
(6,000.00)
(10,000.00)
(15,000.00)
(5,000.00)
(2,500.00)
(4,000.00)
(65,000.00)
(943,952.71)
(303,837.63)
(122,826.03)
(5,200.00)
(1,500.00)
(5,500.00)
(2,500.00)
(1,250.00)
(6,000.00)

-100%
25%
69%
0%
0%
0%
0%
7%
-90%
0%
-27%
-27%
0%
0%
-45%
-100%
0%
-17%
0%
0%
-4%
3%
3%
0%
-100%
-100%
-100%
-100%
4%
-29%
-17%
-25%

AF
T

Expenditure

D
R

210-34-5254

Split to new GLs
New GL
New GL

Combined with Operations FY2026

New GL

Page 54 of 55

Page 55 of 55

210-51-5181
210-51-5183
210-51-5185
210-51-5186
210-51-5190
210-51-5193
210-51-5223
210-51-5335
210-51-5338
210-51-5372
210-51-5380
210-51-5392
210-51-5401
210-51-5513

Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure

Youth Softball
$
Youth Basketball
$
Youth Volleyball
$
Youth Tennis
$
External Programming Subsidy
$
Senior Programs
$
Adult Basketball
$
Adult Kickball
$
Adult Tennis
$
Adult Softball
$
Adult Volleyball
$
NCSO Referees Admin Fee
$
Instructor/Official Fees
$
Computer Equip./Software
$
Computers and Equipment
Computer Software / Subscriptions
Rec. Prog. Supplies/Exp.
$
Batting Cages - Maint. & Oper.
$
Ball Field/Cage Electricity
$
Infield Mix
$
Yoga Classes
$
Zumba Classes
$
Operating Supplies
$
Dues & Subscriptions
$
Bank Service Charges
$
Staff Uniforms
$
PROFESSIONAL DEVELOPMENT
$
Gym Rental
$
Marketing Services
$
Insurance Deductible
$
RECREATION
TOTAL PARKS FUND

(7,481.74) $
(91.24) $
(2,149.38) $
(93.12) $
$
$
$
$
(202.14) $
(4,681.05) $
(927.70) $
(6,875.00) $
(24,502.00) $
(16,981.80) $

(8,000.00) $
(1,050.00) $
(3,000.00) $
(600.00) $
(4,000.00) $
(2,000.00) $
(800.00) $
(500.00) $
(500.00) $
(4,500.00) $
(1,000.00) $
(8,000.00) $
(30,000.00) $
(18,000.00) $

(2,194.65) $
(6,500.00) $
(6,000.00)
(141.96) $
(1,000.00) $
(1,100.00)
(321.76) $
(3,000.00) $
(2,800.00)
$
(250.00) $
(500.00)
(405.00) $
(1,000.00) $
(2,000.00)
$
(1,000.00) $
(2,000.00)
$
(250.00) $
(500.00)
$
$
$
(500.00) $
(500.00)
(171.86) $
(4,000.00) $
(3,750.00)
(330.47) $
(750.00) $
(1,000.00)
(5,625.00) $
(7,200.00) $
(8,000.00)
(13,778.00) $
(22,000.00) $
(25,000.00)
(13,433.90) $
(18,000.00) $
$
$
(4,500.00)
$
$
(15,000.00)
(8,588.02) $
(14,000.00) $
(14,000.00)
(4,778.49) $
(10,500.00) $
(20,311.10) $
(18,500.00) $
(19,000.00)
(2,770.20) $
(10,000.00) $
(6,000.00)
(29.32) $
(500.00) $
(500.00)
(72.70) $
(500.00) $
(500.00)
(680.68) $
(1,200.00) $
(2,000.00)
(1,775.00) $
(2,900.00) $
(3,500.00)
$
$
(7,200.00)
(35.98) $
(3,250.00) $
(2,500.00)
(329.45) $
(5,000.00) $
(4,000.00)
(7,539.75) $
(19,000.00) $
(25,000.00)
(7,164.72) $
(10,500.00) $
(11,000.00)
$
(5,000.00) $
(5,000.00)
$
(588,662.90) $
(621,463.66)
$ (1,568,830.90) $ (1,565,416.36)

-25%
5%
-7%
-17%
-50%
0%
-38%
-100%
0%
-17%
0%
0%
-17%
-100%
-13%
-100%
-5%
-40%
0%
0%
0%
17%
-23%
-20%
79%
0%
0%
0%
-2%

AF
T

Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure
Expenditure

(14,329.32) $
(16,000.00) $
(6,603.08) $
(11,000.00) $
(22,063.03) $
(20,000.00) $
(6,385.60) $
(10,000.00) $
(296.20) $
(500.00) $
$
(500.00) $
(1,728.64) $
(2,000.00) $
(1,151.40) $
(3,000.00) $
$
$
(970.79) $
(3,250.00) $
(4,824.72) $
(5,000.00) $
(9,678.00) $
(14,000.00) $
(7,028.75) $
(11,000.00) $
$
(5,000.00) $
$
(624,065.00)
$ (1,603,776.00)

D
R

210-51-5145
210-51-5146
210-51-5148
210-51-5149
210-51-5155
210-51-5156
210-51-5157
210-51-5158
210-51-5161
210-51-5162
210-51-5164
210-51-5165
210-51-5166
210-51-5168

Split to new GLs
New GL
New GL

Page 55 of 55

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