On the agenda: Dekalb meeting — public safety camera (Aug 18)

SPECIAL JOINT MEETING
OF THE
CITY COUNCIL
&
FINANCE ADVISORY COMMITTEE
AUGUST 18, 2025
6:00 P.M.
DeKalb Public Library
Yusunas Meeting Room
309 Oak Street
DeKalb, Illinois 60115
A. CALL TO ORDER
1. City Council Committee of the Whole Call to Order and Roll Call.
2. Finance Advisory Committee Call to Order and Roll Call.
B. APPROVAL OF AGENDA
C. PUBLIC PARTICIPATION
D. CONSIDERATIONS
1. Consideration of Key Assumptions for the Fiscal Year 2026 City Budget.
E. ADJOURNMENT

Notice of a Special Meeting of the City Council and Finance Advisory Committee for August 18,
2025, at 6:00 p.m., called pursuant to Chapter 2 “City Council”, Section 2.05 “Special Meetings”,
of the Municipal Code of the City of DeKalb, Illinois.

Assistive services, including hearing assistance devices, available upon request.

SPECIAL JOINT MEETING
OF THE
CITY COUNCIL
&
FINANCE ADVISORY COMMITTEE
AUGUST 18, 2025
6:00 P.M.
DeKalb Public Library
Yusunas Meeting Room
309 Oak Street
DeKalb, Illinois 60115
A. CALL TO ORDER
1. City Council Committee of the Whole Call to Order and Roll Call.
2. Finance Advisory Committee Call to Order and Roll Call.
B. APPROVAL OF AGENDA
C. PUBLIC PARTICIPATION
D. CONSIDERATIONS
Consideration of Key Assumptions for the Fiscal Year 2026 City Budget.
City Manager’s Summary: At this point in the City’s fiscal year (which runs with the calendar
year), the City staff have sifted through the Annual Comprehensive Financial Report (ACFR),
for 2024, published in mid-June 2025, which reports financials for the fiscal year that ended
on December 31, 2024. Additionally, the City staff have studied financial trends gleaned from
state-shared revenue reports since January 2025. Forecasting 2026 revenues from these
records is very speculative each year, in no small part because state reports of key revenues
collected locally and remitted to the state (e.g., 1% sales tax, local use tax, state income tax,
and home rule tax) are received by the City after a typical two to three month interval. In brief,
our City officials are looking at key income categories that reflect consumer spending in April
and May of 2025.
Nevertheless, our financial staff are accustomed to the revenue forecasting challenges and
have developed working predictions for FY2026 City revenues impacting spending by the
City’s operating departments. More detailed revenue and spending projections will be
available at the mid-October Finance Advisory Committee (FAC) meeting. The focus of this
August meeting is traditionally the City’s General Fund, which comprises the operating
departments whose services our local residents encounter more regularly than any other in a
given fiscal year. Some attention will also be given to the general capital funds, which support
local infrastructure and City fleets.
GENERAL FUND OVERVIEW
A. General Fund Revenue Assumptions
Although all General Fund revenue line items have been analyzed year-to-date, the principal
assumptions will need to be further reviewed as general revenues are recorded through the
Assistive services, including hearing assistance devices, available upon request.

Special Joint Meeting
City Council Committee of the Whole & Finance Advisory Committee
August 18, 2025
Page 2 of 18

third quarter of 2025. The table below identifies the major General Fund revenue sources,
which comprise $40,213,628 or 74.03% of the total general projected revenues:
Table 1
Major General Fund Revenues – 2026
FY2022
Actual

FY2023
Actual

FY2024
Actual

FY2025
Budget

FY2026
Proposed

2026/2025
Amt. Chg.

% of Total
FY26 Rev.

Property Taxes
Fire Pension Levy

3,672,401

3,865,258

4,210,990

4,552,883

4,917,114

364,231

9.05%

Police Pension Levy

3,083,738

3,245,669

3,503,961

3,788,453

4,091,529

303,076

7.53%

Total

6,756,139

7,110,927

7,714,951

8,341,336

9,008,643

667,307

16.58%

Sales & Use Taxes
State Sales Tax

6,626,891

6,976,228

7,190,557

7,530,521

8,184,170

653,649

15.07%

Home Rule Sales Tax

8,592,479

8,859,855

8,731,654

9,480,387

10,155,628

675,241

18.70%

2,847,312

4,754,039

1,906,727

8.75%

500,000

755,000

255,000

1.39%

Gross Receipts Taxes
Municipal Utility Tax

2,463,148

2,723,375

3,601,545
Other Income

Investment Interest

304,166

1,242,953

1,615,829

Intergovernmental
Federal – ARPA

1,997,435

1,837,285

1,194,389

-

-

-

0.00%

SAFER

771,938

908,602

925,943

-

-

-

0.00%

State Income Tax

6,565,145

6,435,093

6,842,062

7,087,414

7,356,148

268,734

13.54%

Summary
Total Major Revenues

34,077,341

36,094,318

37,816,930

35,786,970

40,213,628

74.03%

Other Rev Sources

13,002,189

13,244,945

14,740,940

15,215,196

14,106,824

25.97%

Total Gen Fund Rev

47,079,530

49,339,263

52,557,870

51,002,166

54,320,452

100.00%

Comments:
a) Police and Fire Property Tax Levies. The 2025 legislative Spring session in Springfield
failed, once again, to produce a bill that would address the long-term structural problem in the
unfunded state pension obligations. Even the rumored possibility of bringing the assets of the
Police and Fire downstate public safety pension funds to a 90% funding level by 2050 or 2055
instead of 2040 through an agreed bill at the eleventh hour failed to materialize. As a result,
no state legislative action in the veto session this fall will alter the City’s actuarial
responsibilities as laid out in the annual actuarial reports for the active and retired “lives”
covered by the City’s police and fire pension boards. There will be an upward spike in the
City’s pension obligations, partly owing to new hires but primarily owing (in 2025) to the
imperatives of the closed amortization system.

Assistive services, including hearing assistance devices, available upon request.

Special Joint Meeting
City Council Committee of the Whole & Finance Advisory Committee
August 18, 2025
Page 3 of 18

The City will meet 100% of its current pension obligations, but the City levies will not
cover the entirety of that obligation. The balance will be paid from other General Fund
revenues as indicated in the table below:
Table 2
Actual City Pension Funding and Pension Obligations

Fire Pension

2023 Actuarial
Obligation
$4,933,015

2023 Levy
Funding
$3,869,713

Shortfall*
$1,128,342

Shortfall %
22.87%

Police Pension

$3,901,382

$3,249,417

$622,654

15.96%

$1,750,996

19.82%

Shortfall*
$1,128,342

Shortfall %
21.11%

Total

$8,834,397

$7,119,130

Increase over PY

8.75%

4.00%

Fire Pension

2024 Actuarial
Obligation
$5,343,974

2024 Levy
Funding
$4,215,632

Police Pension

$4,130,481

$3,507,827

$622,654

15.07%

Total

$9,474,455

$7,723,459

$1,750,996

18.48%

Increase over PY

7.25%

8.49%

Fire Pension

2025 Actuarial
Obligation
$5,802,043

2025 Levy
Funding
$4,552,883

Shortfall*
$1,249,160

Shortfall %
21.53%

Police Pension

$4,615,568

$3,788,453

$827,115

17.92%

Total

$10,417,611

$8,341,336

$2,076,275

19.93%

Increase over PY

9.95%

8.00%

Fire Pension

2026 Actuarial
Obligation
$6,010,761

2026 Levy
Funding
$4,917,114

Shortfall*
$1,093,647

Shortfall %
18.19%

Police Pension

$4,858,896

$4,091,529

$767,367

15.79%

Total

$10,869,657

$9,008,643

$1,861,014

17.12%

Increase over PY

4.34%

8.00%

*Paid from General Fund revenues other than property taxes.

As in every fiscal year since 2013, the City of DeKalb’s 2025 property tax levy will be entirely
dedicated toward the funding of Fire and Police pensions. In terms of the total General Fund
revenues, in 2003, 12% of all operating revenues were dedicated toward state Fire and Police
pensions; the total in 2026 will be 20%.
Actuarial reports for the City’s public safety obligations will not be completed until later this
year. In 2025, DeKalb’s unfunded liabilities are as follows:
Fire: $57,789,765 (44.0% funded, up from 41.6% in 2024)
Police: $46,391,645 (54.4% funded, up from 52.8% in 2024)
Total: $104,181,410 (the total in 2024 was $105,321,467)
The pension “ramp” flattened for DeKalb in 2024 because of favorable interest rates. Yet, with
a fiduciary obligation of such enormous magnitude, one truly feels that the City’s annual
contribution is like paying only interest on a growing credit card debt.

Assistive services, including hearing assistance devices, available upon request.

Special Joint Meeting
City Council Committee of the Whole & Finance Advisory Committee
August 18, 2025
Page 4 of 18

DeKalb is not alone. Across the entire state, the combined total of Fire and Police liabilities in
2018 was about $960,000,000. Currently, it is well over a billion dollars. The solution is beyond
local municipal resources. The answer, which cannot come soon enough, is a different
amortization model. Amortizing a pension system as if every obligation needs to be
paid on a certain date – whether it is 2040 or 2050 – is fiscally and politically foolhardy.
The resolution of this fiscal challenge rests with the State of Illinois and will require the
collaboration of the Associated Fire Fighters of Illinois (AFFI), Fraternal Order of Police (FOP),
municipalities across the state (aligned with the Illinois Municipal League (IML)), and the
Illinois legislature. Negotiations within and between such large, vested interests need to begin
– the outcome will be years away, but the clock is ticking.
The City’s operating reserve will diminish as the annual pension obligation increases and the
City meets the 100% funding target each year. It is estimated that the City’s General Fund
balance will steadily diminish over the next 10 years to a point where it will no longer exceed
the policy threshold of 25% of the annual General Fund expenditures (see table below).
Table 3
$80,000,000

$70,000,000

$60,000,000

Million

$50,000,000

$40,000,000

$30,000,000

$20,000,000

$10,000,000

$0

2023

2024

2025*

2026

2027

2028

2029

2030

2031

2032

2033

2034

-$10,000,000

Revenues

All Other

State Pensions

End Fund Balance

Although the annual, in-depth levy discussion is several months away, working assumptions
are needed at this early date because of the importance of property tax as a general revenue
for the City. The City’s emphasis on local property tax reduction, spearheaded in recent years
by Mayor Barnes, has informed the proposed levies highlighted in the list of major General
Fund revenues herein. The City has provided leadership since 2018 when the Council realized
Assistive services, including hearing assistance devices, available upon request.

Special Joint Meeting
City Council Committee of the Whole & Finance Advisory Committee
August 18, 2025
Page 5 of 18

the community was at an economic crossroad: if unaddressed the property tax burden on
local businesses, homeowners, and renters alike would put DeKalb in a non-competitive
economic position. At that time, DeKalb’s aggregate tax rate was nearly 20% higher than the
aggregate rates of the City’s nearest geographical competitors, which averaged about
$9.0009 per $100 EAV. The progress, led by the City of DeKalb in reducing the aggregate
property tax rate, is illustrated in the table below:
Table 4
Reduction:
2020 to 2024

Levy Year
DeKalb (DeKalb Township)

2020
11.49927

2021
11.06613

2022
10.10570

2023
9.41308

2024
7.96687

Sycamore (Sycamore Twp.)

9.77037

9.64824

9.47706

9.04633

8.68536

-11.11%

Sycamore (Cortland Township)

9.64770

9.52282

9.35187

8.93058

8.56060

-11.27%

Geneva (Kane County)

8.53759

8.49917

8.41604

8.26989

7.79199

-8.73%

St Charles (Kane County)

8.23009

8.15575

8.07417

8.00342

7.34247

-12.0%

Batavia (Kane County)

8.82520

8.82710

8.73170

8.58089

7.60023

-13.88%

Bloomington (McLean County)

8.95227

8.94064

8.83602

8.47261

8.35796

-6.64%

-30.72%

More than any other factor including the substantial “equalization factors” applied to the EAV
of properties in DeKalb Township in recent years, the ability of local taxing bodies to realize
the benefit of new construction in their levy decisions while lowering their property tax rates is
the continuing development of industrial values on DeKalb’s southside. The impact of Meta
alone on local taxing bodies is portrayed in the table below:
Table 5
2022

2023

2024

39,444,591

197,515,525

394,479,735

Actual Meta Taxes Paid
2022
2023
Taxing Body Levy Year
Levy Year
School District 428
2,403,524
7,111,507

2024
Levy Year
19,060,957

Total
28,575,988

Taxable Value (EAV) with Abatements

Total

County

381,690

1,127,593

3,106,567

4,615,850

City of DeKalb

353,412

1,016,194

2,457,056

3,826,662

DeKalb Park District

-

-

1,938,750

1,938,750

Afton Township

43,141

99,031

198,344

340,516

Afton Road & Bridge

147,736

340,235

765,409

1,253,380

Kishwaukee College

240,115

732,348

2,165,141

3,137,604

DeKalb Public Library

194,111

445,757

1,204,781

1,844,649

DeKalb County Forest Preserve

27,276

80,247

227,220

334,743

KWRD

56,508

119,193

298,503

474,204

Total*
*Does not include Afton-Pierce Multi-Twp.

3,847,513

11,072,105

31,422,729

46,342,347

Assistive services, including hearing assistance devices, available upon request.

Special Joint Meeting
City Council Committee of the Whole & Finance Advisory Committee
August 18, 2025
Page 6 of 18

b) States Sales Tax and Home Rule Sales Tax. Both categories of sales tax were strong
again in 2024, according to the June audit. As noted in Table 2, above, it is expected that the
City’s 1% sales tax will increase by about $314,776 to $8,184,170 (about 4.2%) over the
revised FY2025 estimate of $7,869,394 million. The home rule tax will increase by about
3.62% in FY2026 over the revised 2025 estimate of $9,812,201. The projections for the
approved 2025 budget as well as the 2024 budget were overly conservative.
c) Municipal Utility Tax. This category includes electric (ComEd) and gas (Nicor) tax
receipts. The tax is based on kilowatt hours (electric) and therms (gas). The estimated 2026
revenues are partly based on the monthly averages for the past five years but also anticipate
higher kilowatt hours generated from Meta buildings just now being energized. The Meta
discount of about 50% will begin in 2027.
d) State Income Tax. This tax is allocated on a per capita basis by the State of Illinois. The
population number used since 2022 is 40,290. The IML's per capita estimate of $179.00 was
used to formulate the projected 2026 amount. Municipal distributions are made from the Illinois
Treasurer’s Local Government Distributive Fund (LGDF), which currently distributes about
6.47% of all collected state income taxes to municipalities on a per capita basis. The City of
DeKalb and the other 1,295 municipalities in Illinois are united in seeking the restoration of
the 10% rate that prevailed for decades until the housing crisis of 2008.
B. General Fund Expenditure Assumptions
a) Personnel. An historical overview of the City’s staffing plan over the past four years is
shown in the following table:
Table 6
2023

2024

2025

2026

FT

PT

FT

PT

FT

PT

FT

PT

City Manager's Office

5

0

5

0

4

0

4

0

Human Resources Department

3

1

3

1

4

1

4

0

Finance Department

6

0

6

0

6

0

6

0

Information Technology Department

3

1

3

1

3

1

4

1

Police Department

91

9

95

8

98

7

98

6

Fire Department

64

0

73

0

76

0

80

0

Public Works Department

36

18

39

18

39

16

38

15

Community Development Dept

7

0

7

0

7

0

7

0

TOTAL

215

29

231

28

237

25

241

FTE

229

245

249

22
252

With respect to Fire and Police staffing levels, there is no question that actual budgeted levels
have increased in recent years, in accordance with Council direction, as shown in the following
table:
Table 7
2020

2024

2025

2026

Police (FT Sworn)

60

73

75

75

Fire (Union FF/P & Officers)

54

68

71

75

Assistive services, including hearing assistance devices, available upon request.

Special Joint Meeting
City Council Committee of the Whole & Finance Advisory Committee
August 18, 2025
Page 7 of 18

The projected staffing in Table 8 reflects the Council’s prior commitments to a fourth Fire
station and Police shift levels sufficient to meet patrol, investigative, and community policing
objectives:
Table 8
2025

2026

2027

Police (FT Sworn)

75

75

80

Fire (Union FF/P & Officers)

71

75

78

The 2024-2027 Fire contract projects a gradual rise in minimum shift coverage to establish
the full staffing of Station 4 over time. On October 1, 2024, the minimum daily department shift
was 16; by April 1, 2025, the minimum daily department shift increased to 19; by October 1,
2026, the minimum daily department shift will be 20; and by October 1, 2027, the minimum
daily department shift will be 21.
b) General Obligation Debt.
Table 9
Outstanding General Obligation Debt
Fiscal
Year

General Fund
Debt Service*

2023
2024
2025
2026
2027
2028
2029
2030

$1,851,919
$1,862,841
$1,861,121
$1,863,782
$1,865,256
$1,458,244
$1,457,211
$1,458,000

2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
Total

$13,678,374

Principal
1-Jan

Assumed Assumed
Rate
Yield

Assumed
Interest
1/1 & 7/1

Total Debt
Service

Aggregate
Debt Service

$135,656
$400,625
$400,625
$400,125
$399,125
$397,625
$395,625

$1,851,919
$1,998,497
$2,261,746
$2,264,407
$2,265,381
$1,857,369
$1,854,836
$1,853,625

$195,000
$205,000
$215,000
$225,000
$235,000
$245,000

5.00%
5.00%
5.00%
5.00%
5.00%
5.00%

4.14%
4.09%
4.05%
4.00%
4.01%
4.07%

$135,656
$205,625
$195,625
$185,125
$174,125
$162,625
$150,625

$260,000
$275,000
$290,000
$300,000
$320,000
$335,000
$350,000
$370,000
$390,000

5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%

4.12%
4.16%
4.21%
4.35%
4.35%
4.59%
4.59%
4.75%
4.75%

$138,000
$124,625
$110,500
$95,750
$80,250
$63,875
$46,750
$28,750
$9,750

$398,000
$399,625
$400,500
$395,750
$400,250
$398,875
$396,750
$398,750
$399,750

$398,000
$399,625
$400,500
$395,750
$400,250
$398,875
$396,750
$398,750
$399,750

$1,907,656

$6,117,656

$19,796,030

$4,210,000

The City’s Ground Emergency Medical Transportation (GEMT) Fund is reimbursing the
General Fund for a number of years to cover a slight increase in overall general obligation
debt related to the construction of Fire Station 4, which will only last through 2027, when an
equivalent amount of debt falls off as other general obligation bond notes are retired.
At this preliminary stage, the working draft of the FY2026 General Fund budget is
balanced for FY2026. The FY2027, FY2028, and FY2029 General Fund projections in Table
10, below, are based on this preliminary draft:

Assistive services, including hearing assistance devices, available upon request.

Special Joint Meeting
City Council Committee of the Whole & Finance Advisory Committee
August 18, 2025
Page 8 of 18

Table 10

FY24 Actual

FY25 Amended
Budget
FY25 Projected FY26 Projected FY27 Projected FY28 Projected FY29 Projected

$ 31,944,118

$ 35,715,931

$ 35,715,931

$ 34,362,037

$ 34,661,039

$ 34,667,800

$ 33,073,202

Property Taxes

$ 7,714,951

$ 8,341,336

$ 8,341,336

$ 9,008,643

$ 9,729,334

$ 10,507,681

$ 11,348,296

Sales & Us e Taxes

$ 20,433,775

$ 22,133,689

$ 22,534,965

$ 23,177,907

$ 23,613,402

$ 24,062,497

$ 24,525,547

Gros s Receipts Taxes

$ 4,244,500

$ 3,681,733

$ 4,961,966

$ 5,400,353

$ 5,402,640

$ 5,409,093

$ 5,415,675

$

$

-

$

-

$

-

$

-

$

-

$

-

Starting Fund Balance
Revenues by Category

Intergovernmental
CARES Act

-

ARPA Grant

$ 1,194,389

$

-

$

-

$

-

$

-

$

-

$

-

SAFER Grant

$

$

-

$

114,774

$

-

$

-

$

-

$

-

All Other (Inc. Income Tax)

925,943

$ 8,629,854

$ 8,596,881

$ 8,430,722

$ 8,743,692

$ 8,893,372

$ 9,075,712

$ 9,285,255

Licens es & Permits

$

$

$

$

$

$

$

Service Charges

$ 4,520,120

$ 4,515,972

$ 4,608,955

$ 4,691,445

$ 4,749,761

$ 4,865,183

$ 4,958,536

Fines

$

515,518

$

509,211

$

$

$

$

$

Other Income

$ 2,522,942

$

909,495

$ 1,340,521

$ 1,346,001

$ 1,352,031

$ 1,357,631

$ 1,363,792

Trans fers In

$ 1,007,949

$ 1,313,889

$ 1,313,889

$

569,016

$ 1,574,272

$ 1,179,659

$ 1,185,180

$ 52,557,870

$ 51,002,166

$ 53,029,518

$ 54,320,452

$ 56,702,348

$ 57,853,727

$ 59,487,271

Pers onnel

$ 38,474,928

$ 42,160,327

$ 42,059,918

$ 44,926,859

$ 47,743,549

$ 50,772,585

$ 54,030,332

Commodities

$ 1,091,779

$ 1,128,910

$ 1,129,660

$ 1,129,867

$ 1,152,464

$ 1,175,514

$ 1,199,024

Contractual Services

$ 3,865,827

$ 4,636,567

$ 4,770,232

$ 4,803,314

$ 4,865,105

$ 4,954,985

$ 5,046,663

Equipment

$

150,179

$

185,750

$

185,750

$

186,290

$

190,000

$

193,784

$

197,643

Debt Service *

$

504,849

$

470,748

$

475,475

$

508,538

$

479,088

$

494,088

$

504,088

Trans fers Out #

$ 4,698,497

$ 5,762,376

$ 5,762,376

$ 2,466,582

$ 2,265,381

$ 1,857,369

$ 1,854,836

Total Expenditures $ 48,786,059

$ 54,344,678

$ 54,383,412

$ 54,021,450

$ 56,695,587

$ 59,448,325

$ 62,832,587

299,003

$

6,761

$ (1,594,598) $ (3,345,316)

-

$

-

Total Revenues

847,929

999,960

881,100
501,291

881,100
502,296

874,000
513,535

874,000
522,272

874,000
530,989

Expenditures by Category

Net Change

$ 3,771,811

$ (3,342,512) $ (1,353,894) $

Prior Period Adjus tment

$

$

Ending Fund Balance

$ 35,715,931

$ 32,373,421

$ 34,362,037

$ 34,661,039

$ 34,667,800

$ 33,073,202

$ 29,727,886

73.21%

59.57%

63.18%

64.16%

61.15%

55.63%

47.31%

vs . Res erve Policy 25%

-

-

$

-

$

$

Assistive services, including hearing assistance devices, available upon request.

-

$

-

Special Joint Meeting
City Council Committee of the Whole & Finance Advisory Committee
August 18, 2025
Page 9 of 18

Table 11, below, offers a sharper view of the projected FY2026 Budget revenues and
expenditures in relation to the General Fund balance and the FY2025 Amended Budget:
Table 11

Starting Fund Balance

$

Revenues

Amended
Budget
2025
35,715,931 $

Projected
2025
35,715,931 $

Projected Budget
2026
34,362,037

Property Taxes
Sales & Use Taxes
Gross Receipts Taxes
Intergovernmental
CARES Act
ARPA Grant
SAFER Grant
All Other (Inc. Income Tax)
Licenses & Permits
Service Charges
Fines
Other Income
General Fund Operating Revenue

8,341,336
22,133,689
3,681,733

8,341,336
22,534,965
4,961,966

9,008,643
23,177,907
5,400,353

8,596,881
999,960
4,515,972
509,211
909,495
49,688,277

114,774
8,430,722
881,100
4,608,955
501,291
1,340,521
51,715,630

8,743,692
881,100
4,691,445
502,296
1,346,001
53,751,437

Transfer from GEMT Fund
Transfer from Transportation Fund
Transfer from SSA #3 Fund
Transfer from SSA #4 Fund
Transfer from SSA #6 Fund
Transfer from SSA #14 Fund
Transfer from CDBG Fund
Transfer from Water Fund
Transfer from Refuse Fund
Total Revenues

750,000
53,802
500
500
500
500
77,297
279,500
151,290
51,002,166

750,000
53,802
500
500
500
500
77,297
279,500
151,290
53,029,518

55,147
500
500
500
500
77,297
279,500
155,072
54,320,452

Personnel
Commodities
Contractual Services
Equipment
Debt Service *
General Fund Operating Expenditures

42,160,327
1,128,910
4,636,567
185,750
470,748
48,582,302

42,059,918
1,129,660
4,770,232
185,750
475,475
48,621,035

44,926,859
1,129,867
4,803,314
186,290
508,538
51,554,868

Transfer to Motor Fuel Tax Fund
Transfer to Debt Service Fund
Transfer to Capital Projects Fund
Transfers to Capital Equipment Fund
Total Expenses

1,000,000
2,262,376
2,000,000
500,000
54,344,678

1,000,000
2,262,376
2,000,000
500,000
54,383,412

2,266,582
200,000
54,021,450

Net Change

(3,342,512)

(1,353,894)

299,003

Expenses

Ending Fund Balance

$

32,373,421

$

34,362,037

Assistive services, including hearing assistance devices, available upon request.

$

34,661,039

Special Joint Meeting
City Council Committee of the Whole & Finance Advisory Committee
August 18, 2025
Page 10 of 18

The Council and FAC should be aware, however, that the preliminary FY2026 General
Fund budget does not cover the following minor capital needs that might be paid from
departmental budgets:
1. Non-Vehicle Department Minor Capital Needs. There is no transfer of General Fund
reserve monies to the Capital Projects Fund (Fund 400) to provide approximately
$200,000 that the Fire ($100,000) and Police ($100,000) departments require annually
over and above the allocation for vehicles in order to address facility and equipment
needs. A short list of these minor capital needs identified for FY2026 is listed below:
a) Police
In 2026 the focus is the Investigative Equipment listed in priority order, below:
 Access to Flock’s Nationwide LPR System. The Department uses the Genetec brand

locally, so it doesn’t have access to Flock’s extensive database. Flock has bought out
some other companies recently and has become the pre-eminent vendor in the LPR
market. The Department can gain access to Flock by purchasing an annual subscription
to their database for $20K per year or transition its Genetec LPRs to Flock’s camera
system for $32K, which would also afford access to their entire database. The latter
seems to be the better option, and the transition could be completed in several phases
to reduce the FY2026. The estimated cost for the complete transition is $32,000.

 Computer Voice Stress Analysis (CVSA) Equipment. This is similar to a lie detector but

does not require physical connections to the person and can be used in ordinary
interviews. The cost is $12,000 for the equipment and training for two detectives who
can train the others.

 Vehicle Data System Download Equipment (BERLA-iVe). For vehicles subject to a

search warrant, this equipment downloads the Bluetooth and “black box” data from the
vehicles. The quote for the equipment and training for one detective is just over $15,000;
training for an additional detective is $4,500. The overall price is $20,000 for the
equipment and training for two detectives.

 Mobile

X-Ray Imaging Equipment. This is used during legal searches for drugs,
weapons or other contraband inside hidden vehicle compartments, furniture, walls,
floors, etc. There are a variety of vendors and products from which to choose. The
overall price is $25,000.

 Vehicle Burglary Detection System. This system would be installed in a “bait car” to

apprehend car burglars. The Department has an older system, but it is outdated and
unreliable. The price is $10,000.

Item
Flock LPR System Conversion
Computer Voice Stress Analysis Equipment & Training
Upgrade to System that Downloads Vehicle Data (BERLA-iVe)
Mobile X-Ray Imaging Equipment
Vehicle Burglary Detection System
TOTAL

Cost
$32,000
$12,000
$20,000
$25,000
$10,000
$99,000

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Page 11 of 18

b) Fire
 Complete the Installation of the G2 Alerting System for All Stations. This system passes

radio traffic and all alerts, and the transition is nearly complete. $8,200.

 Fire Alarm Panel Replacement, Station 1. It has failed inspection for two years. The

replacement cost is $25,000.

 Replacement Windows for the 31-Year-Old Station 3. Twenty (20) windows in all.

Presently, all windows in the apparatus bay and most in the kitchen and day room are
screwed shut because the hardware and wood jambs have failed. The same make
windows (Andersen) can be fitted at a lesser cost. Estimated cost: $35,000.

 Six Overhead Garage Doors Need to be Replaced: Four at Station 1 and two at Station

3. Estimated cost: $45,000 ($7,500 each, excluding paint). These can be replaced in
logical stages.

 Upgrading of Station 1 Restroom Facilities for Female Employees. Cost: $30-$40,000.

Item
Complete Installation of G2 Alert/Dispatch System
Fire Alarm Panel Installation: Station 1
Replacement Windows, Station 3
Garage Doors (2): Station 1
Restroom Facility Upgrade for Female Employees

Total

Cost
$8,200
$25,000
$21,800
$15,000
$30,000
$100,000

2. Commemoration of the 250th Anniversary of the Approval of the Declaration of
Independence. The Council voted to support DeKalb’s participation in the America250
initiative of the U.S. Semiquincentennial Commission on July 28. Mayor Barnes will be
appointing a local commission to plan for a range of commemorative and educational
initiatives in 2026 leading up to July 4, 2026. The City contributed $14,250 to the Park
District’s fireworks this year. Certainly, a more sizeable budget for commemorative events
beyond fireworks will require a budget allocation that is not included in the draft FY2026
General Fund budget as of yet.
CAPITAL FUND OVERVIEW
A. Motor Fuel Tax Fund (Fund 210).
The City’s annual budget has 30 funds, including the General Fund, that are expected to
account for $137 million in expenditures in 2025. The projected overall operating expenses in
the General Fund in 2026 total $54,021,450 – the next largest annual expenditures come from
the Transportation Fund (Fund 200 – about $25.1 million); Water Operations (Fund 600 –
about $9.3 million), Health Insurance (Fund 710 – about $7.4 million) and the two pension
funds (a combined $10.1 million), and the Library Fund (Fund 900 – about $4.2 million). The
City’s capital funds are next in the pecking order and are probably better known to our
residents and businesses because of the broadly recognized physical impacts.
The City receives a per capita allocation of Illinois Motor Fuel Tax (MFT) revenues on a
monthly basis from a State tax on gasoline purchases. These funds can only be used for
certain costs related to street maintenance and improvement projects as set forth by the State
of Illinois. The annual MFT allotment to the City in FY2026 is projected to be flat at $1,790,000.
According to the IML, gas prices lingering around $3.40 per gallon across Illinois have not

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August 18, 2025
Page 12 of 18

significantly depressed the number of gallons pumped, which is the basis for the MFT
calculation.
About $618,000 of the FY2026 state MFT allocation will be used to defray the City’s electrical
charges for streetlights ($333,000) and road salt purchases ($285,000), which have levelled
since the annualized inflation rate peaked in June of 2022. An additional allocation for street
supplies and commodities ($133,000) can be considered part of the annual street
maintenance work. The ”natural” or recurring state MFT funds available for street maintenance
in Fund 210 total $1,000,000.
B. Capital Projects Fund (Fund 400).
The local MFT rate of 9.5 cents per gallon is split between road expenditures (7 cents), airport
expenditures (1.5 cents), and vehicle replacement (1 cent). Proceeds from the local tax on
motor fuel can be used for any public capital improvement. In FY2026, a total of $940,000 is
projected in local MFT revenue, the same as in FY2025.
Aside from the Fund 400 allocation for street and alley maintenance in FY2026 ($750,000),
the fund will also support the purchase of IT equipment such as PC replacements, network
infrastructure upgrades, and public safety cameras ($140,000), miscellaneous building
improvements ($50,000), the non-TIF architectural improvement program started in 2023
($70,000), and the annual Barb City Manor allocation ($50,000). The “natural” or recurring
street and alley maintenance budget from local MFT revenues in FY2026 is $750,000.
As of yet, no transfer of General Fund reserve monies to either the MFT Fund (Fund 210) or
the Capital Projects Fund (Fund 400) is proposed to beef up the “natural” accrual of state and
local MFT for street and alley maintenance in the draft FY2026 Budget. The total of all
recurring state MFT monies (Fund 210) and local MFT monies (Fund 400) dedicated toward
street maintenance in FY2026 is $1,750,000 – lower than the level of street maintenance
expenditures in FY2022.
Table 12
Street and Alley Maintenance Spending, 2019-2025
2019

2024

2025*

Total

Fund 210 $706,123 $199,108 $1,061,510 $1,000,000 $2,645,248

$793,852

$1,500,000

$7,905,841

Fund 400 $685,749 $793,617

$1,417,795 $1,000,000

$5,526,480

$950,000

$2,950,000

Gen Fund

$0

2020

$0

2021

2022

2023

$321,572

$1,297,747

$10,000

$0

$0

$0

$2,000,000

Total $1,391,872 $992,725 $1,383,082 $2,297,747 $2,655,248 $3,161,647 $4,500,000 $16,382,321
*Budget Only

Table 12 does not include recent infrastructure projects such as the N. First Street and
Lucinda Avenue Bridge replacements, the Peace Road widening, the construction of Afton
Road, or the completion of the bike path on Fairview Drive because these projects were
significantly funded by state bond monies. The annual street maintenance program is an
initiative that Illinois communities primarily pursue with local revenues to repair and re-surface
mostly asphalt residential and collector streets, as well as alleyways that carry local traffic.
This has been the guiding purpose of DeKalb’s annual street maintenance program for
decades.
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Page 13 of 18

Proposed FY2026 Street Maintenance Program
The principal targets for street maintenance in 2026 based on the current five-year plan (20242028) approved on April 24, 2023, and the pavement rating study completed by DSATS
(DeKalb-Sycamore Area Transportation Study) in 2022 continue to be streets and alleys that
were rated “poor” or “failing:”
 Greenwood North and the Fairway Loop;
 Overlook Point;
 County Farm Road;
 W. Hillcrest Drive from Sycamore Road to Normal Road (removing speed tables and using

other traffic calming methods).

 Scattered site alley surface removal, grading, and re-surfacing.

The estimated cost of these street improvements (not including the much-needed alley
repairs) was roughly $2.4 million in April 2023. Allowing for inflation and including an allocation
for alley work, the preliminary 2026 street maintenance budget might be $3,000,000 – not
including contractual engineering costs of $250,000 that are shown in the Fund 400 draft
budget. This would require a General Fund balance transfer of $1,250,000. If such a
transfer was approved, and an additional $200,000 was transferred to cover the priority
list of Fire and Police capital purchases listed above (for a total of $1,450,000), the
projected General Fund balance in FY2026 would be as follows:
Table 13

FY24 Actual

FY25
Amended
Budget

FY25
Projected

FY26
Projected

FY27
Projected

FY28
Projected

FY29
Projected

$ 31,944,118

$ 35,715,931

$ 35,715,931

$ 34,362,037

$ 33,211,039

$ 33,217,800

$ 31,623,202

$ 52,557,870

$ 51,002,166

$ 53,029,518

$ 54,320,452

$ 56,702,348

$ 57,853,727

$ 59,487,271

Personnel

$ 38,474,928

$ 42,160,327

$ 42,059,918

$ 44,926,859

$ 47,743,549

$ 50,772,585

$ 54,030,332

Commodities

$ 1,091,779

$ 1,128,910

$ 1,129,660

$ 1,129,867

$ 1,152,464

$ 1,175,514

$ 1,199,024

Contractual Services

$ 3,865,827

$ 4,636,567

$ 4,770,232

$ 4,803,314

$ 4,865,105

$ 4,954,985

$ 5,046,663

Equipment

$

150,179

$

185,750

$

185,750

$

186,290

$

190,000

$

193,784

$

197,643

Debt Service *

$

504,849

$

470,748

$

475,475

$

508,538

$

479,088

$

494,088

$

504,088

Transfers Out #

$ 4,698,497

$ 5,762,376

$ 5,762,376

$ 3,916,582

$ 2,265,381

$ 1,857,369

$ 1,854,836

Total Expenditures $ 48,786,059

$ 54,344,678

$ 54,383,412

$ 55,471,450

$ 56,695,587

$ 59,448,325

$ 62,832,587

Starting Fund Balance
Total Revenues
Expenditures by Category

Net Change

$ 3,771,811

$ (3,342,512) $ (1,353,894) $ (1,150,997) $

Prior Period Adjustment

$

$

Ending Fund Balance

$ 35,715,931

$ 32,373,421

$ 34,362,037

$ 33,211,039

$ 33,217,800

$ 31,623,202

$ 28,277,886

vs. Reserve Policy 25%

73.21%

59.57%

63.18%

59.87%

58.59%

53.19%

45.01%

-

-

$

-

$

-

$

6,761
-

Assistive services, including hearing assistance devices, available upon request.

$ (1,594,598) $ (3,345,316)
$

-

$

-

Special Joint Meeting
City Council Committee of the Whole & Finance Advisory Committee
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Page 14 of 18

When the projected year-end FY2026 General Fund balance in Table 13, above, is compared
with the projected year-end FY2026 General Fund balance in Table 10 (p. 8, above) it is clear
that the habitual use of the reserve to fund a higher level of annual street maintenance budgets
in the coming years will gradually erode the General Fund balance.
Alternative Options
As discussed in the City Council retreat at the Faranda’s Banquet facility in April 2024,
the City government has two structural deficits: one is the unfunded Fire and Police
pension liabilities addressed in detail at the top of this preliminary budget presentation.
The other is that the annual hot mix asphalt re-surfacing program does not keep pace
with the actual need. Despite the more aggressive and strategic allocation of street
maintenance funding since 2019 and the upgrade of key City arterials and residential collector
streets (e.g., N. First Street, S. First Street, N. Seventh Street, S. Seventh Street, W. Taylor
Street, N. Thirteenth Street, N. Fourteenth, and the Knolls Avenue loop), the City’s road miles
continue to steadily deteriorate. In addition, street-related costs such as sidewalk repairs and
alley improvements get less than desired attention as the limited funds are spread further on
the more compelling and distressed road surfaces.
The local MFT increase of 2019 helped the City raise the annual street maintenance allocation
from an average of about $860,000 to an average of $2,340,332 over the past seven years,
as shown in Table 12. In order to raise the PCI of most City streets from a failing or poor
PCI rating to a fair rating (56-70), a floor of $3,500,000 is needed per year – an average
increase of $1.75 million over the present “natural” revenues in both Fund 210 and
Fund 400. Ideally, a “blitz” for four to five years of annual allocations in the range of
$3-4 million might help us “catch-up” in terms of raising all failing and poor streets to
a “fair” condition, but substantial annual transfers from the General Fund balance only
diminish the City’s ability to meet its pension obligations.
There are a few key assumptions that have guided the City’s financing of capital purchases
and infrastructure in the past:
 The General Fund should pay only for government operations. Presently, as noted above,

the General Fund reserves are a critical hedge against the increasing actuarial demands
from the Police and Fire Pension funds within the closed amortization system that the State
of Illinois imposed decades ago. Several one-time community grants have been allocated
from the General Fund reserve with unanimous Council support, but they do not constitute
recurring claims.

 Capital expenditures should not exceed our revenue capacity, especially because of the

City’s “structural” fiscal issues. Unlike a cyclical deficit, which may appear in a calendar
year before budgeted taxes or state-shared revenues are received, a structural deficit
is a condition without a ready remedy – either within the fiscal year or in the
foreseeable future. The “cure,” as it were, is typically through a change in policy.

 Revenue sources should be diversified and not vulnerable to “external” threats.
 Minimum fund balances of 25% or more are desired (but not yet achievable) in the City’s

general capital funds (i.e., Funds 400 and 420).

 The City’s entire property tax revenue will be dedicated toward pension payments for many

years to come. Further, aggregate property tax reduction requires continuing downward
adjustment or at least levelling of the City’s rates for years to come.
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Page 15 of 18

OPTION #1
Maintain a Roughly $2.5 Million Annual Commitment to Street Maintenance. This
approach has certainly improved the condition of long-neglected minor arterials and major
collector streets in town, but many neighborhood streets and alleys across the City would
continue to lose ground in pavement rating at that level of annual funding.
Not recommended.
OPTION #2
Increase Local MFT Revenues. To realize the goal of at least $2.5 million in street
maintenance allocations per year, all of the state MFT revenue from Fund 210 (trending at
$1.79 million) – less the amount needed for salt and ice control ($285,000) and streetlight
electrical service and maintenance (about $350,000) – has been needed to supplement the
local fuel tax each year. Based on the 2025 projection for local MFT revenue ($940,000),
which is generated from a local tax of seven cents per gallon pumped, a one cent
increase will generate another $134,420. To get to the additional $1 million needed to start
closing the gap in street repair, an additional 7 cents per gallon would be needed on top of
the current 7 cents per gallon already assigned to the Capital Projects Fund (for a total of 14
cents per gallon for this City purpose alone). The impact on the consumer of a substantial 7
cent per gallon increase in the local MFT would arguably be more negatively impactful than
the home rule tax increase described below.
Not recommended.
OPTION #3
Increase the Home Rule Sales Tax. The Illinois Constitution of 1970 created home rule for
certain municipalities and counties, and the enabling legislation was adopted on July 1, 1971.
Home rule status allows qualifying cities and counties more local control, including the ability
to enact and enforce local taxes to meet needs identified by the locally elected authorities.
Currently, there are 221 home rule municipalities in the state. Nearly all impose a home rule
tax. The City of DeKalb imposes a 1.75% home rule sales tax on sales of general
merchandise. This tax is not collected on the sale of unprepared food, drugs, or tangible
personal property items (such as vehicles) that are licensed or registered with the State of
Illinois. The following table gives a sampling of regional home rule communities and their
home rule tax rates:
Table 14
Community*
DeKalb
Sycamore
Saint Charles
Batavia
Normal
Carbondale
Bloomington

Home Rule
Tax Rate
1.750%
1.750%
1.500%
1.000%
2.500%
2.500%
2.500%

Overall Taxes on
General Merchandise
8.000%
8.000%
8.500%
8.000%
8.750%
9.750%
8.750%

Vehicle
6.250%
6.250%
7.000%
7.000%
6.250%
6.250%
6.250%

*Other “college towns” are purposely chosen. As in DeKalb, the universities don’t pay property tax and the student
levels have been irregular or declining, impacting sales tax revenues.

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Page 16 of 18

Home rule tax rates can be increased or decreased in 0.25% increments. If DeKalb’s home
rule tax rate was increased by 0.25% (from 1.75% to 2.00%) that annual 14% increase would
generate about $1,421,788 in the first year based on the 2026 Budget revenue estimate (an
increase from the projected $10,155,628 to $11,577,416).
If this option was pursued, the Council could direct that one-eighth (1/8) of all annual home
rule tax proceeds will be transferred to the City’s Fund 400 (Capital Projects Fund) for street
maintenance purposes, in the same manner that the Council religiously puts aside a
percentage of every year’s water user rate increase annually for capital improvements to the
City water system.
Recommended for further discussion.
The foregoing analysis is rooted in facts that anyone can pull from City Council agendas and
financial audits. The year and a half since the Council’s last retreat has not removed the
structural fiscal challenges or raised new and better options to meet them. As the Council and
FAC consider the brick and mortar of the more prosaic operating budget at the top of this
report, it is City staff’s hope that equal attention will be given to the structural deficits facing
the capital side of the house.
C. Capital Equipment Replacement Fund (Fund 420).
The City’s GEMT Fund has supported Fire Department vehicle and equipment needs for
several years and will continue to do so. The Police and Public Works departments rely upon
the one cent per gallon local fuel tax, which will raise an estimated $130,000 in 2026. Another
source of annual revenue in Fund 420 consists of lease payments from telecommunication
companies with antennae on the City’s water towers (“Rental Income”) and sales of surplus
property (such as old vehicles put out of service or land sales). In FY2023, payments from the
DeKalb County E-911 board totaling several hundred thousand dollars were shifted under
new auditing rules to the General Fund because of their personnel content, reducing the
recurrent funding sources. A new dedicated funding source – cannabis tax payments – began
accruing in FY2024 and is projected to accrue about $225,000 in FY2026.
In FY2026, with the help of a General Fund transfer of $200,000, the following vehicle
expenses are planned:
 Police: $300,000 (4 squad replacements).
 Public Works: $485,000 ($165,000 to pay off aerial truck; $78,000 for pickup with plow;

$242,000 for dump with plow). In addition, a $60,000 crack-filling machine will be purchased
in FY2026.

ENTERPRISE FUND OVERVIEW
A. Airport Fund
At this early stage in the City Council/FAC review of FY2026 budget assumptions, the City’s
enterprise funds (Water Funds (3); Airport Fund; and Refuse and Recycling Fund) are not
typically reviewed. However, one City enterprise fund – the Airport Fund – should be the
center of much discussion in the community as Northern Illinois University (NIU) joins the
Mountain West Conference as a football-only member beginning July 1, 2026.
On January 7, 2025, the Mountain West Conference announced the addition of NIU, which
will join the Air Force Academy, the University of Hawaii (Manoa), the University of Nevada
(Reno), the University of New Mexico, San Jose State University, the University of Nevada
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(Las Vegas), the University of Texas (El Paso), and the University of Wyoming. The Huskies
are the winningest FBS (Football Bowl Subdivision) program in Illinois this century when
conference championships, winning seasons, and bowl appearances are considered. In
anticipation of the move to the Mountain West Conference in less than a year, NIU has
launched a donor appeal focusing on specific facility areas and additional revenue streams.
One key area for City consideration is the fact that, at present, DeKalb is the only “home”
venue in the Mountain West without the ability to land passenger jets exceeding 30
passengers. Football “team planes” carry 100-120 passengers. Although the DeKalb Taylor
Municipal Airport has a runway, Runway 2-20, that is 7,026 feet in length and offers ample
space and length for team jets carrying more than 100 passengers, the Airport would need to
be upgraded from an Airport Design Group II to an Airport Design Group III, which would
require the capital expenditures and cost shares identified in Tables 15 and 16, below:
Table 15
Airfield Upgrades
Description

Low End

High End

Additional Fencing Upgrade to 8'

1,000,000

2,000,000

Strengthen 2/20 for MD 80/B-737

4,500,000

5,500,000

Widen portions of Taxiway C

1,500,000

2,000,000

Strengthen Main Aircraft Ramp

1,600,000

2,500,000

Fencing/Gate Upgrade--Terminal

500,000

750,000

Airport Layout Plan Update
Environmental Assessment
Upgrade
Other

150,000

300,000

150,000

250,000

175,000

315,000

Total

9,575,000

13,615,000

Table 16
Estimated Cost Shares
Total Costs

Federal

State - 5%

Local - 5%

Low Range: 9,575,000

8,617,500

478,750

478,750

High Range: 13,615,000

12,253,500

680,750

680,750

Additional start-up equipment and service vehicle costs for firefighting and safety to achieve
Part 139 certification might total about $300,000 to $500,000. Annual, additional personnel
costs are estimated to start at about $225,000. One key consideration is whether inbound and
outbound team flights, which are arranged through private charter companies, need to
conform to TSA guidelines found at larger commercial service airports such as Chicago and
Rockford. Logistically speaking, if outside security through fixed base operators at private
hangars may be substituted for the TSA system of luggage handling and the loading and
unloading of gear, the transition may be much less expensive. It is estimated that a dozen
charter flights might be needed per year for pre-season, regular season, and conference title
games.
It should also be noted that if an upgrade was permitted and accomplished, the Airport would
have a much more dynamic future. It would be able to handle more cargo flights, more
corporate flights to and from local businesses both in and around DeKalb and would attract
Assistive services, including hearing assistance devices, available upon request.

Special Joint Meeting
City Council Committee of the Whole & Finance Advisory Committee
August 18, 2025
Page 18 of 18

more corporate hangar interest and development. Each of these possibilities carries its own
potential for more regular Airport revenue in the form of fees, fuel sales, and land leases.
In terms of the FY2026 Airport Budget, which is going to break even in FY2026, the next step
in the exploration of the availability of substantial state and federal funding to fiscally leverage
movement in the direction of Part 139 certification might be the hiring of a lobbyist or
consultant who can make the City’s case to the Illinois Congressional delegation (all Illinois
House members and both Senators), as well as key agencies (IDOT Aeronautics; FAA) and
the relevant House and Senate subcommittees in Washington. If this step was pursued, a
strong partnership with the NIU administration, other Region 2 airports (including Rockford),
and private charter interests, seems in order. The point in raising this matter now is to make
it clear that no consulting or lobbying effort of the type described above has been discussed
or funded as of yet and the Mountain West engagement is not far off.
*****************************************************************************
Remaining FY2026 Budget Preparation Schedule
The following schedule was approved by the Council for development of the City’s municipal
budget for 2026 after the joint meeting on August 18:
 August 19 through October 10 – Intense department-level budget discussions around

spending targets based on general goals established on August 19.

 Thursday, October 16 – Publication of an agenda for an FAC meeting on October 21.
 Monday, October 20 – FAC meeting to review proposed, detailed FY2026 Budget highlights,

including annual levy assumptions, 6:00 p.m. to 8:30 p.m.

 Monday, October 27 – Council consideration of property tax levy options.
 Monday, November 10 – Presentation of a Council resolution establishing a Truth in

Taxation Hearing for November 24.

 Monday, November 17 and Wednesday, November 19 (if needed) – Back-to-back special

Council meetings in joint session with the FAC to go over the proposed FY2026 budget
document. The General Fund departments, Capital Funds, Enterprise Funds, and Special
Funds will be the focus.

 Monday, November 24 – Truth in Taxation Hearing and FY2026 Budget Hearing. First

reading on Proposed FY2026 City Budget.

 Monday, December 8 – Second reading on Proposed FY2026 City Budget.
 December 29 – Last day to file the approved FY2026 Annual Budget and Property Tax Levy

with the DeKalb County Clerk.

E. ADJOURNMENT

Assistive services, including hearing assistance devices, available upon request.

GL NUMBER

DESCRIPTION

2023
ACTIVITY

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

Fund 210 - MOTOR FUEL TAX FUND
ESTIMATED REVENUES
INTERGOVERNMENTAL REVENUES
210-00-00-33100
FEDERAL GRANTS
210-00-00-33200
STATE GRANTS
210-00-00-33550
MOTOR FUEL TAX ALLOTMENT
INTERGOVERNMENTAL REVENUES

313,000
1,738,976
2,051,976

1,790,897
1,790,897

80,000
330,266
1,790,000
2,200,266

80,000
330,266
1,790,000
2,200,266

1,790,000
1,790,000

OTHER INCOME
210-00-00-37100
210-00-00-38100
210-00-00-38200
OTHER INCOME

INVESTMENT INTEREST
MISCELLANEOUS REVENUE
REFUNDS / REIMBURSEMENTS

188,797
974,500
1,163,297

62,066
269,200
331,266

65,000
65,000

65,000
65,000

65,000
250,000
315,000

TRANSFERS IN
210-00-00-39100
TRANSFERS IN

Transfer from General Fund

1,500,000
1,500,000

1,000,000
1,000,000

1,000,000
1,000,000

-

3,215,273

3,622,163

3,265,266

3,265,266

2,105,000

118,674
258,464
377,138

126,982
254,581
381,563

133,000
240,000
373,000

133,000
240,000
373,000

133,000
285,000
418,000

CONTRACTUAL SERVICES
210-00-00-62300
ARCHITECT/ENGINEERING SERVICES
210-00-00-64100
ELECTRIC SERVICES
CONTRACTUAL SERVICES

900,246
356,459
1,256,705

936,584
377,766
1,314,350

1,113,155
390,000
1,503,155

1,113,155
390,000
1,503,155

250,000
333,000
583,000

EQUIPMENT
210-00-00-81000
210-00-00-83000
210-00-00-83050
210-00-00-83800
210-00-00-83850
210-00-00-83900
EQUIPMENT

25,892
2,645,248
557,241
75,000
3,303,381

793,852
2,989,855
3,783,707

1,500,000
400,000
200,263
2,100,263

1,500,000
400,000
200,263
2,100,263

1,000,000
1,000,000

TOTAL EXPENDITURES

4,937,224

5,479,620

3,976,418

3,976,418

2,001,000

NET OF REVENUES/APPROPRIATIONS - FUND 210
BEGINNING FUND BALANCE
ENDING FUND BALANCE

(1,721,951)
4,319,877
2,597,926

(1,857,457)
2,597,926
740,469

(711,152)
740,469
29,317

(711,152)
740,469
29,317

104,000
29,317
133,317

TOTAL ESTIMATED REVENUES

EXPENDITURES
COMMODITIES
210-00-00-51410
210-00-00-53100
COMMODITIES

SUPPLIES/PARTS-STREETS
ICE/SNOW CONTROL SUPPLIES

LAND ACQUISITION
LOCAL STREET IMPROVEMENTS
ANNUAL STREET MAINTENANCE
BONDED CAPITAL PROJECTS
GRANT-FUNDED PROJECTS
OTHER CAPITAL IMPROVEMENTS

-

GL NUMBER

DESCRIPTION

2023
ACTIVITY

2025
AMENDED
BUDGET

2024
ACTIVITY

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

Fund 400 - CAPITAL PROJECTS FUND
ESTIMATED REVENUES
SALES & USE TAXES
400-00-00-31600
HOME RULE MOTOR FUEL TAX
SALES & USE TAXES

914,467
914,467

931,167
931,167

940,000
940,000

940,000
940,000

940,000
940,000

INTERGOVERNMENTAL REVENUES
400-00-00-33200
STATE GRANTS
400-00-00-33300
LOCAL GRANTS
INTERGOVERNMENTAL REVENUES

10,000
10,000

22,665
22,665

202,500
10,000
212,500

202,500
10,000
212,500

10,000
10,000

OTHER INCOME
400-00-00-37100
400-00-00-38100
400-00-00-38200
400-00-00-38600
400-00-00-38825
OTHER INCOME

INVESTMENT INTEREST
MISCELLANEOUS REVENUE
REFUNDS / REIMBURSEMENTS
SALE OF SURPLUS PROPERTY
LOAN PROCEEDS

(8,830)
(8,830)

21,596
21,596

40,000
40,000

40,000
40,000

5,000
5,000

TRANSFERS IN
400-00-00-39100
TRANSFERS IN

TRANSFER FROM GENERAL FUND

-

950,000
950,000

2,000,000
2,000,000

2,000,000
2,000,000

-

915,637

1,925,428

3,192,500

3,192,500

955,000

TOTAL ESTIMATED REVENUES

EXPENDITURES
COMMODITIES
400-00-00-51600
COMMODITIES

SUPPLIES/PARTS-TECHNOLOGY

-

-

-

-

-

75,000
25,000
50,000
150,000

75,000
25,000
25,000
50,000
175,000

CONTRACTUAL SERVICES
400-00-00-61300
MAINTENANCE-BUILDINGS
400-00-00-61450
MAINTENANCE-SIDEWALKS
400-00-00-62300
ARCHITECT/ENGINEERING SERVICES
400-00-00-63800
CONTRACTED SERVICES
400-00-00-65400
TAXES, LICENSES, & FEES
400-00-00-69199
PRIV PROP REHAB / REDEVELOP
400-00-00-69700
SPECIAL PROJECTS
400-00-00-69710
DOWNTOWN ENHANCEMENTS
CONTRACTUAL SERVICES

65,078
23,835
63,927
25,000
35,340

50,000
22,932
57,121
6,145
96,997
54,963

213,180

288,158

75,000
25,000
50,000
150,000

DEBT SERVICES
400-00-00-79000
400-00-00-79100
DEBT SERVICES

CAPITAL LEASE PRINCIPAL
CAPITAL LEASE INTEREST

22,613
6,598
29,211

24,108
5,103
29,211

25,701
3,510
29,211

25,701
3,510
29,211

-

EQUIPMENT
400-00-00-82000
400-00-00-83000
400-00-00-83050
400-00-00-83100
400-00-00-83200
400-00-00-83900
400-00-00-86000
400-00-00-86100
EQUIPMENT

BUILDINGS & IMPROVEMENTS
STREET IMPROVEMENTS
STREET MAINTENANCE
ALLEY IMPROVEMENTS
STORM SEWER IMPROVEMENTS
OTHER CAPITAL IMPROVEMENTS
EQUIPMENT
TECHNOLOGY EQUIPMENT

6,547
57,133
10,000
9,203
121,853
204,736

9,070
1,417,795
7,225
97,872
1,531,962

50,000
3,206,500
25,000
128,000
190,000
3,599,500

50,000
3,206,500
25,000
128,000
190,000
3,599,500

50,000
750,000
25,000
25,000
140,000
990,000

TOTAL EXPENDITURES

447,127

1,849,331

3,778,711

3,778,711

1,165,000

NET OF REVENUES/EXPENDITURES - FUND 400
BEGINNING FUND BALANCE
ENDING FUND BALANCE

468,510
377,204
845,714

76,097
845,714
921,811

(586,211)
921,811
335,600

(586,211)
921,811
335,600

(210,000)
335,600
125,600

GL NUMBER

DESCRIPTION

2023
ACTIVITY

2025
AMENDED
BUDGET

2024
ACTIVITY

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

Fund 420 - CAPITAL EQUIPMENT REPLACEMENT FUND
ESTIMATED REVENUES
SALES & USE TAXES
420-00-00-31260
SALES TAX
420-00-00-31600
HOME RULE MOTOR FUEL TAX
SALES & USE TAXES

12,231
130,691
142,922

221,576
133,024
354,600

250,000
120,000
370,000

250,000
120,000
370,000

225,000
130,000
355,000

OTHER INCOME
420-00-00-34900
420-00-00-37100
420-00-00-37150
420-00-00-38100
420-00-00-38200
420-00-00-38600
420-00-00-38700
OTHER INCOME

RENTAL INCOME
INVESTMENT INTEREST
INTEREST INCOME-LEASES
MISCELLANEOUS REVENUE
REFUNDS & REIMBURSEMENTS
SALES OF SURPLUS PROPERTY
CAPITAL LEASE/LOAN ISSUANCE

190,547
36,472
50,841
107
134,055
412,022

223,452
42,102
49,222
95
5,772
320,643

190,000
15,000
25,000
230,000

190,000
15,000
25,000
230,000

220,000
40,000
25,000

TRANSFERS IN
420-00-00-39100
420-00-00-39200
TRANSFERS IN

TRANSFER FROM GENERAL FUND
TRANSFER FROM TRANSPORTATION FUN

200,000
200,000

200,000
200,000

500,000
200,000
700,000

500,000
200,000
700,000

200,000
200,000
400,000

754,944

875,243

1,300,000

1,300,000

1,040,000

9,700
9,700

-

10,000
10,000

10,000
10,000

-

TOTAL ESTIMATED REVENUES

EXPENDITURES
CONTRACTUAL SERVICES
420-00-00-40002
LEASE PURCHASE CONTRACTS
420-00-00-61700
MAINTENANCE-VEHICLES
CONTRACTUAL SERVICES

285,000

DEBT SERVICES
420-00-00-77000
420-00-00-78000
420-00-00-79000
420-00-00-79100
DEBT SERVICES

LOAN PRINCIPAL
LOAN INTEREST
CAPITAL LEASE PRINCIPAL
CAPITAL LEASE INTEREST

162,855
9,143
71,682
16,296
259,976

137,227
5,718
76,264
12,085
231,294

132,098
15,000
103,291
6,679
257,068

132,098
15,000
103,291
6,679
257,068

135,000
9,200
73,500
16,250
233,950

EQUIPMENT
420-00-00-86000
420-00-00-86100
420-00-00-86300
420-00-00-87000
420-00-00-87010
420-00-00-87020
420-00-00-87100
EQUIPMENT

EQUIPMENT
TECHNOLOGY EQUIPMENT
TELEPHONE & RADIO EQUIPMENT
VEHICLES
VEHICLES/UPFITTING - POLICE
VEHICLES/UPFITTING - PUBLIC WORKS
LEASE/LOAN PURCHASE VEHICLES

15,537
371
437,791
257,131
710,830

19,500
67,560
255,273
364,673
43,892
750,898

100,000
25,000
275,000
900,000
1,300,000

100,000
25,000
275,000
900,000
1,300,000

60,000
50,000
25,000
300,000
485,000
920,000

TRANSFERS OUT
420-00-00-91650
TRANSFERS OUT

TRANSFER TO AIRPORT FUND

-

-

TOTAL EXPENDITURES

980,506

982,192

1,567,064

1,567,064

1,153,950

NET OF REVENUES/EXPENDITURES - FUND 420
BEGINNING FUND BALANCE
ENDING FUND BALANCE

(225,562)
735,137
509,575

(106,949)
509,575
402,626

(267,064)
402,626
135,562

(267,064)
402,626
135,562

(113,950)
135,562
21,612

-

-

-