On the agenda: Goddard meeting — Flock Safety (Jun 23)

CITY OF GODDARD
2027 BUDGET WORKSHOP – BUDGET IN BRIEF
BROOKE CARROLL, CHIEF FINANCIAL OFFICER
June 23-24, 2026
GENERAL FUND OVERVIEW
The proposed 2027 Budget continues the City's commitment to maintaining high-quality municipal
services, investing in critical infrastructure, supporting public safety, and preserving long-term
financial stability. The budget maintains the current mill levy, continues funding for the 5-in-5 Street
Program, supports strategic staffing additions, and advances several major capital initiatives while
remaining above the City's 25% reserve policy.
PROPERTY TAXES & REVENUE NEUTRAL RATE (RNR)
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2027 Assessed Valuation: $94,554,06/8.34% Growth
Revenue Neutral Rate (RNR): 36.274 mills
Current Mill Levy: 39.299 mills
Difference Above RNR: 3.025 mills
One mill generates approximately $94,554 in annual property tax revenue.
The current mill levy generates approximately $286,526 above the Revenue Neutral Rate.
A Revenue Neutral Rate hearing will be required under Kansas law.
MILL LEVY ALLOCATION (NO CHANGE)

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General Fund: 33.920 mills
Debt Service Fund: 2.379 mills
Library Fund: 3.000 mills
Total Mill Levy: 39.299 mills
KEY HIGHLIGHTS
No increase to the total mill levy for 2027.
At 39.299 mills, Goddard continues to maintain one of the lower mill levies among
comparable Sedgwick County municipalities, ranking below communities such as Andover,
Derby, Maize, Park City, Bel Aire, Valley Center, Cheney, Mulvane, and Clearwater.
Continued use of valuation growth to support increasing service demands, public safety
needs, and infrastructure investments without raising the mill levy.
The City has increased the mill levy only in recent years to fund the 5-in-5 Street Improvement
Program and has no planned debt service mill levy increase.

GENERAL FUND REVENUES
2027 Budgeted Revenue: $8,442,538/15.82% Increase
Major Revenue Sources:
• Property Taxes: $3.51 million
• Sales & Use Taxes: $2.87 million
• Franchise Fees: $640,000
• Charges for Services: $944,000
• Interest Earnings: $100,000
Revenue Assumptions:
• Assessed valuation increased by 8.34% in 2027, followed by annual growth of 8.0% through
2030.
• Sales tax, compensating use tax, and franchise fee revenues are projected based on
historical collection trends and recent growth patterns.
• STAR Bond sales tax revenues are excluded from General Fund revenue projections.
Revenues could come online as early as 2028.
• Charges for Services are projected to increase significantly in 2027 due primarily to
approximately $850,000 in project administration fees associated with development and
capital projects.
• Revenue projections are intended to be conservative while recognizing continued
residential, commercial, and industrial growth within the City.
PERSONNEL & STAFFING
Employee Growth (Full-Time Positions):
• 2024: 35 Employees
• 2025: 36 Employees
• 2026: 44 Employees
• 2027: 48 Employees
2026 Staffing Additions:
To address rapid community growth and increasing service demands, the City added the following
positions in 2026:
• Director of Human Resources
• Building Inspector
• Assistant to the City Manager
• Full-Time Senior Center Director
• Two (2) Police Officers
• Two (2) Public Works Employees
Proposed 2027 Staffing Additions:
The proposed 2027 budget includes:
• One (1) City Planner
• Two (2) Police Officers
• One (1) Public Works Employee

2027 Personnel Budget: $6.13 million/13.86% Increase From 2026
Major Cost Drivers:
• Competitive compensation adjustments
• Rising health insurance costs
• KPERS/KP&F obligations
• Staffing required to support community growth
Personnel Scenario Recommendation:
Recommended Option:
• 4% COLA/Merit Adjustment
• Modified staffing plan
Financial Impact:
• Estimated personnel costs of $5.83 million
• Approximately $181,660 in savings compared to the highest-cost staffing option
Staffing Levels Comparison
The City of Goddard continues to operate with a lean staffing model compared to many peer
communities. In 2027, Goddard is budgeted for 48 full-time employees, matching the staffing level
of Valley Center and remaining below Maize (53 employees), Park City (58 employees), and Haysville
(91 employees). Despite continued population growth, increased service demands, and expanded
infrastructure responsibilities, Goddard has maintained staffing levels that are among the lowest
within its peer group. This reflects the City's ongoing focus on operational efficiency, strategic use of
technology, and careful management of personnel costs while continuing to provide essential
municipal services to residents and businesses.
GENERAL FUND EXPENDITURES
2027 Budgeted Expenditures:
• Personnel: $4.02 million/13.55% Increase
• Contractual Services: $1.35 million/6.88% Increase
• Commodities: $249,900/15.40% Increase
• Capital Outlay: $58,200/(93.22)% Decrease – Due to Reallocation
• Transfers: $2.61 million/23.15% Increase – Due to Reallocation
• Total Expenditures: $8.28 million
Key Observations:
• Personnel remains the largest General Fund expenditure, accounting for nearly half of all
departmental operating expenditures. Growth is driven by full-year funding of positions
added in 2026, proposed staffing additions in 2027, compensation adjustments, rising
health insurance premiums, and increased retirement obligations.
• Overall General Fund expenditures increase by only 3.6%, despite continued population
growth, increased service demands, and additional staffing. This reflects staff's effort to
balance operational needs with long-term financial sustainability.

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Transfers to other funds represent a significant portion of General Fund expenditures,
increasing by approximately $491,000. These transfers support street improvements,
equipment replacement, and capital project funding without relying solely on debt financing
Capital Outlay decreases significantly in 2027, dropping from approximately $858,000 in
2026 to $58,200 in 2027. This reduction is primarily due to the completion of major one-time
projects in 2026, including ERP implementation and planning initiatives. Future capital
investments are increasingly funded through dedicated project and reserve funds.
Public Safety continues to be the City's largest operational priority, with the Police
Department accounting for approximately $2.94 million of General Fund expenditures.
Continued investments support staffing, technology, equipment replacement, and
community safety initiatives.
Despite increased expenditures, the General Fund remains financially stable, with
projected fund balances exceeding the City's minimum 25% reserve requirement throughout
the forecast period, preserving flexibility to address future operational and capital needs.
DEPARTMENT HIGHLIGHTS

Administration
Budget: $1.17 million/(34.67%) Decrease
• Reduction from 2026 due to completion of ERP implementation and one-time planning
projects.
• Continues support for technology, legal services, and organizational operations.
• Reallocation of capital projects to transfers.
Governing Body
Budget: $117,610/87.38% Increase
• Increased funding for council training, leadership development, and professional services.
City Hall
Budget: $42,420/32.56% Increase
• Includes funding for utilities, janitorial services, pest control, carpet cleaning, and routine
building repairs.
• Budget increase reflects inflationary impacts on utilities and facility maintenance costs.
Municipal Court
Budget: $202,850/(22.08%) Decrease
• Staffing costs return to normal levels following prior-year transitions.
• Legal services remain the primary operational expense.
Police Department
Budget: $2.94 million/20.58% Increase
• Largest General Fund department.
• Includes two additional police officers.
• Supports technology upgrades, Flock Safety cameras, cybersecurity initiatives, vehicle
replacement, and equipment modernization.

Pool
Budget: $145,310/(6.67%) Decrease
• Includes replacement ice machine and pool equipment upgrades.
• Continues investment in lifeguard training and safety.
Parks & Recreation
Budget: $134,800/(21.79%) Decrease
• Continues mowing, landscaping, park maintenance, and beautification efforts.
Community Center
Budget: $23,615/(21.15%) Decrease
• Includes funding for building maintenance, janitorial services, pest control, utilities, and
routine repairs.
• Provides resources for replacement of tables, chairs, and other facility furnishings.
Senior Meals
Budget: $33,965/103.97% Increase
• Continues meal service support and community partnerships.
• Includes funding for a part-time Program Coordinator position added in 2026 to assist with
meal program administration, coordination, and participant services.
Library
Budget: $33,750/22.95% Increase
• Supports the maintenance and operation of the Goddard Public Library facility.
• Under the City's Library Funding Guarantee, the City will contribute approximately $8,429
from the General Fund to ensure the Library receives at least $35,000 in annual funding
growth.
Community Donations
Budget: $97,000/(10.60%) Decrease
• Continues funding for partnerships and community initiatives, including the Chamber of
Commerce, Goddard Woman's Club, Lions Club, Disc Golf programs, Ballet in the Park,
Summer Ball Showdown, and other community-based activities.
• Includes support for tourism and community promotion efforts that encourage local
engagement and economic activity
Senior Center
Budget: $116,625/6.81% Increase
• Supports full-time Senior Center Director and expanded programming starting in 2026.
• Continues expansion of senior programming, educational opportunities, wellness
activities, social events, and community engagement initiatives.
• Includes funding for legal, software, technology, communications, advertising, and
outreach efforts to increase participation and awareness of available services.

Senior Transportation
Budget: $45,700/51.83% Increase
• Includes funding for a part-time driver position, providing approximately 20 hours of
service per week to assist seniors with transportation needs.
• Includes funding for vehicle insurance, fuel, maintenance, communications, internet
services, training, and operational support.
• No capital purchases are planned in 2027, as startup expenditures in prior years included
vehicle branding, camera installation, and equipment necessary to launch the program.
Economic Development
Budget: $45,700/(37.91%) Decrease
• Continues funding for GIS and mapping platforms, including Nearmap aerial imagery and
Bluedot mapping tools, which assist with development planning, infrastructure
coordination, and site analysis
• Budget reflects a reduction from prior years due to the completion of certain startup
initiatives and the reallocation of technology and administrative costs to other departments.
Planning & Zoning
Budget: $520,040/18.65% Increase
• Includes funding for a new City Planner position to address increasing development
activity, permit volume, and long-term planning needs.
• Includes funding for planning software, technology platforms, GIS-related tools, and
enterprise systems necessary to support efficient development review and record
management.
• Increased contractual expenditures reflect software licensing, legal publication
requirements, cybersecurity allocations, training, certifications, and professional
development opportunities.
Code Enforcement
Budget: $137,528/(18.67%) Decrease
• Continues the City's partnership with Pro-Code Compliance Services to provide code
enforcement services and case management.
• Reflects savings from transitioning building inspection services in-house through the
addition of a City Building Inspector, reducing reliance on county inspection services.
• Includes funding for vehicle operations, fuel, office supplies, safety equipment, postage, and
other field operations expenses.
CAPITAL PROJECTS & EQUIPMENT REQUESTS
Equipment Requests
Total: $350,875
Major Purchases:
• (2) Patrol Tahoe & Outfitting: $170,000 – New Officers Additions
• Council Chamber Audio Upgrade: $100,000
• Computer & Equipment Replacements: $43,000
• Police Camera Contract: $26,875
• Park Camera Replacement: $7,000

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Pool Radio Upgrade: $4,000

Capital Project Requests
Total: $1,312,000
Major Projects:
• Police Facility Design: $750,000 – Reimbursable Option When Financed
• City Branding & Promotions: $150,000
• Comprehensive Plan Update: $100,000
• Vialytics – AI Street Assessment: $75,000
• Pool Rehabilitation: $72,000
• Senior Center Strategic Plan: $50,000
• Library Fencing Project: $20,000
• Community Center Improvements: $30,000
Street & Infrastructure Project Requests:
Total: $2,235,000
Major Projects:
• 5-in-5 Street Program: $1,000,000
• Street Operations: $550,000
• US-54 & 199th Engineering & Design: $300,000
• Annual Street Maintenance: $250,000
• 183rd & Maple Roundabout Engineering: $110,000
• Main Street Median Improvements: $25,000
Park Project Request:
• Linear Park Irrigation Improvements: $25,000

2027 Transfers: $2,610,875

GENERAL FUND TRANSFERS

Transfer Destinations:
• Equipment Reserve Fund - $350,875
• Special Highway/Street Fund - $2,235,000
• Parks Capital Fund - $25,000
GENERAL FUND RESERVES - 2027
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2027 Projected Ending Fund Balance: $2,639,887
Required Reserve (25% Policy): $2,094,784
Projected Reserve Percentage: 32.26%
Above Policy Requirement: Approximately $608,503
The General Fund remains above the City's reserve policy throughout the forecast period.

SPECIAL HIGHWAY/STREET FUND OVERVIEW
The Special Highway/Street Fund serves as the City's primary funding source for street maintenance,
transportation infrastructure, and roadway improvement projects. Revenues are generated through
state and county highway distributions, community impact fees, interest earnings, and transfers
from the General Fund. The fund supports the operation and maintenance of the City's street
network, including personnel, roadway maintenance, traffic control devices, street lighting, and
major capital improvement projects. The 2027 budget continues the City's commitment to
infrastructure investment through funding for the 5-in-5 Street Improvement Program, annual street
maintenance, the US-54 and 199th Street intersection project, and engineering for the 183rd Street
and Maple Street roundabout. These investments are intended to preserve existing infrastructure,
improve traffic flow, enhance public safety, and support continued residential and commercial
growth throughout the community.
Revenue: $2,574,810/15.10% Increase
Expenditures: $2,716,292/29.43% Increase
Major Investments:
• 5-in-5 Street Program
• Annual Street Maintenance
• Main Street Improvements
• 183rd & Maple Roundabout Engineering
• US-54 Corridor Improvements
SPECIAL HIGHWAY/STREET FUND RESERVES – 2027
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2027 Projected Ending Fund Balance: $666,361
Required Reserve (25% Policy): $679,073
Projected Reserve Percentage: 24.53%
Below Policy Requirement: Approximately ($12,712)
The Special Highway/Street Fund is projected to fall slightly below the City's 25% reserve
policy in 2027 due to significant investments in the 5-in-5 Street Program, annual street
maintenance, and transportation infrastructure projects.
Reserve levels are projected to recover beginning in 2028 as revenues continue to grow and
major capital investments stabilize.

LIBRARY FUND OVERVIEW
The Library Fund provides dedicated financial support for the operations of the Goddard Public
Library through a voter-approved 3.000 mill property tax levy. As property values increase, revenues
generated by the levy grow accordingly, helping support library services, programs, collections,
technology resources, and community engagement activities. To provide funding stability, the City
has adopted a Library Funding Guarantee that ensures the Library receives a minimum annual
funding increase of $35,000. If growth from the 3.000 mill levy generates less than $35,000 in
additional revenue, the City contributes the difference from the General Fund. The 2027 budget
continues this commitment, providing reliable funding for library operations while supporting the
Library's role as an important educational, informational, and community resource for Goddard
residents.
2027 Library Revenue: $309,243
Funding Structure:
• Library operations are supported through a dedicated 3.000 mill levy.
• The City guarantees a minimum annual funding increase of $35,000.
2027 Funding Estimate:
• Increase from valuation growth: $26,571
• Estimated General Fund contribution: $8,429
• Total funding increase: $35,000

BOND & INTEREST FUND OVERVIEW
The Bond & Interest Fund is used to account for the payment of principal, interest, and related
financing costs associated with the City's General Obligation Bonds and Temporary Notes. The fund
plays a critical role in ensuring the City meets its debt obligations while maintaining long-term
financial stability and supporting investment in public infrastructure. Revenue sources include the
dedicated 2.379 mill debt service levy, special assessments, interest earnings, and transfers from
the Water and Sewer Funds. The 2027 budget reflects continued debt repayment obligations
associated with street improvements, utility infrastructure, park projects, public facilities, and
special assessment projects. The fund also anticipates future debt issuance activity to support the
City's ongoing capital improvement program while maintaining a stable debt service mill levy and
responsible debt management practices.
Outstanding General Obligation Bonds: Approximately $38.26 million
Outstanding Temporary Notes: Approximately $74.53 million
2027 Debt Service Budget:
• Principal Payments: $1.59 million
• Interest Payments: $1.47 million
• Cost of Issuance: $250,000
Debt Service Revenue Sources:
• 2.379 mill levy
• Special assessments
• Water and Sewer Fund transfers
• Interest earnings
• The 2027 budget maintains the current debt service mill levy while meeting all existing debt
obligations.

COUNCIL POLICY CONSIDERATIONS
The Governing Body is asked to provide direction regarding:
As the City continues to experience significant residential and commercial growth, the Governing
Body may wish to consider the following during the 2027 budget process:
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Balancing service level expectations with long-term financial sustainability.
Prioritizing infrastructure investments to support continued community growth.
Maintaining adequate reserve levels to address future operational and capital needs.
Evaluating staffing and organizational needs as service demands increase.
Ensuring public safety resources keep pace with population growth.
Supporting quality-of-life programs and community services that benefit residents.
Maintaining the City's commitment to responsible debt management and capital planning.
Utilizing valuation growth strategically while minimizing the need for future mill levy
increases.
Identifying long-term facility, transportation, utility, and public service needs.
Preserving the City's strong financial position while investing in the community's future.

City of Goddard
Budget Workshop #1
June 23, 2026

Agenda
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General Fund Revenue Discussion

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Citywide Personnel & Staffing

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General Fund Department Highlights

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General Fund Projects & Transfers

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General Fund Balance Projections

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Council Discussion & Direction

General Fund
Revenue
Discussion
Navigating the future

50

40

30

20

10

0

60

70

80

2026 MILL LEVY RATES
74.463

72.025

64.005

60.01

57.266

56.651

53.655

53.652

52.695

45.499

44.996

44.119

42.951

42.892

42.89

41.003

40.341

39.299

36.791

21.918

Area City Mill Rate Comparison - 2026

City of Goddard Assessed Valuation History

ASSESSED VALUATION & GROWTH
140,000,000

18.00%

120,000,000
100,000,000

15.43%

16.00%

15.44%

13.13%

14.00%

13.07%

12.00%

80,000,000

10.00%

8.34%

87,276,353

94,554,067

102,118,392

110,287,864

119,110,893

-

8.00% 8.00%

77,186,499

20,000,000

8.00%

66,864,632

40,000,000

8.00%

57,924,666

60,000,000

2023

2024

2025

2026

2027

2028

2029

2030

6.00%
4.00%

2.00%
0.00%

Assessed Valuation

% Growth

Revenue Neutral Rate
The Revenue Neutral Rate (RNR) is the mill
levy required to generate the same amount of
property tax revenue as the prior year. The
revenue neutral rate also excludes revenue
from new growth.
Because property values increased in 2026,
the City's RNR decreased.
Any mill levy above the RNR generates
additional property tax revenue and requires a
public hearing under Kansas law.

Revenue Neutral Rate

AMOUNT

TOTAL ASSESSED VALUATION

$94,554,067

REVENUE NEUTRAL RATE

36.274 MILLS

CURRENT MILL LEVY

39.299 MILLS

DIFFERENCE

3.025 MILLS

Revenue Neutral Rate – Financial Impact

• 1 mill on the 2027 valuation generates approximately $94,554 in property tax revenue.
• The CURRENT mill levy is 3.025 mills above the RNR.
• This represents approximately $286,526 in additional property tax revenue above the
Revenue Neutral Rate.
• Resolution to Exceed RNR would take place at the July 6th City Council meeting.

City Mill Rate Allocation

General Fund

3.000
2.377

3.000
2.379

Library

3.000
2.379

3.000
2.379

3.000
2.379

33.920

33.920

33.920

33.920

2024

33.920

2023

31.890

25.929

2.999
2.377

27.306

3.002
1.001

3.000
2.379

Debt Service

2025

2026

2027

2028

2029

2030

City Tax Revenue Breakdown
2024

2025

2026

2027

2028

2029

2030

AD VALOREM TAXES

$

1,690,594

$

2,342,579

$

2,960,414

$

3,207,274

$

3,463,856

$

3,740,964

$

4,040,241

MOTOR VEHICLE TAXES

$

189,280

$

202,479

$

210,928

$

245,135

$

256,845

$

269,114

$

281,968

RV TAX

$

2,590

$

2,138

$

2,000

$

2,596

$

2,000

$

2,001

$

2,000

16/20 M TRUCKS

$

530

$

203

$

300

$

239

$

300

$

301

$

300

DELINQUENT TAXES

$

16,379

$

27,718

$

15,000

$

15,000

$

15,000

$

15,000

$

15,000

COMMERCIAL VEHICLE TAX

$

17,296

$

16,882

$

17,000

$

25,036

$

17,000

$

17,000

$

17,000

WATERCRAFT

$

1,074

$

819

$

1,000

$

800

$

800

$

800

$

800

FRANCHISE TAXES

$

450,928

$

501,945

$

560,000

$

591,725

$

625,246

$

660,667

$

698,095

SALES TAX - COUNTY

$

925,887

$

1,070,395

$

1,115,300

$

1,208,103

$

1,308,628

$

1,417,517

$

1,535,467

SALES TAX - CITY

$

752,945

$

832,643

$

800,000

$

841,174

$

884,467

$

929,988

$

977,853

ALCOHOL TAX

$

12,609

$

36,257

$

50,000

$

47,230

$

50,000

$

50,000

$

50,000

COMP USE TAX - COUNTY

$

205,672

$

242,407

$

278,000

$

314,816

$

356,507

$

403,719

$

457,183

COMP USE TAX - CITY

$

325,428

$

402,232

$

448,000

$

503,437

$

565,735

$

635,741

$

714,410

$

4,591,214

$

5,678,697

$

6,497,942

$

7,002,564

$

7,546,383

$

8,142,812

$

8,790,317

INCREASE ($) $

147,378

$

$

504,623
7.77%

$

543,819
7.77%

$

596,429
7.90%

$

3.32%

819,245
14.43%

$

INCREASE (%)

1,087,483
23.69%

647,505
7.95%

TOTAL

General Fund Revenue
(All Sources)
CATEGORY

2024 ACTUAL

2025 ACTUAL

2026 PROJECTED

2027 BUDGET

PROPERTY TAXES

$ 1,917,745

$ 2,592,817

$

3,246,642

$

3,514,081

SALES & USE TAXES

$ 2,209,932

$ 2,547,677

$

2,641,300

$

2,867,530

FRANCHISE & OTHER LOCAL TAXES

$

465,787

$

538,702

$

611,000

$

639,954

LICENSES & PERMITS

$

273,708

$

292,264

$

265,450

$

261,800

FINES, FORFEITURES, PENALTIES

$

129,300

$

61,254

$

71,000

$

50,000

CHARGES FOR SERVICES

$

250,559

$

338,718

$

250,271

$

943,574

INTERGOVERMENTAL

$

150,187

$

51,943

$

55,937

$

65,600

INTEREST

$

413,523

$

173,775

$

148,000

$

100,000

$ 6,597,152
$
786,411
13.53%

$
$

7,289,600
692,448
10.50%

$
$

8,442,538
1,152,938
15.82%

TOTAL
$ CHANGE
% CHANGE

$ 5,810,741

PROPERTY TAXES

SALES & USE TAXES

FRANCHISE & OTHER LOCAL TAXES

LICENSES & PERMITS

FINES, FORFEITURES, PENALTIES

CHARGES FOR SERVICES

INTEREST

✓ Valuation Growth is 8.34% In 2027, Then Reduced To
8% Through 2030
✓ Sales Tax, Compensating Use Tax, And Franchise
Revenues Based On Historical Trends

SALES & USE TAXES

✓ STAR Bond Sales Tax Revenue Not Included In
Projections - Potential Revenue as Early as 2028
FRANCHISE & OTHER LOCAL
TAXES

INTEREST
PROPERTY TAXES

CHARGES FOR SERVICES

LICENSES &
PERMITS

FINES,…

✓ Charges For Services Increase Driven By Project
Administration Fees Approximately $850K In 2027

Citywide Personnel
& Staffing
The People Behind City Services

Primary Drivers of
Personnel Costs
•

Competitive Compensation Adjustments To
Support Recruitment And Retention

•

Additional Staffing To Address Community
Growth And Increasing Service Demands

•

Expansion Of Public Safety And Infrastructure
Support

•

Personnel Increased Retirement And Payrollrelated Employer Obligations

•

Rising Employee Health Insurance And Benefit
Costs

•

Ongoing Investment In Workforce Development
And Organizational Sustainability

Position Additions/Total Employee Count
2026

Director of Human Resources
Building Inspector
Assistant to the City Manager
Full-Time Senior Center Director
2 – Police Officers
2- Public Works Staff

2027

City Planner
2 - Police Officers
1 - Public Works Staff

TOTAL EMPLOYEE COUNT
CATAGORY

2024

2025

2026

2027

FULL-TIME

35

36

44

48

PART-TIME

16

17

18

18

GOVERNING
BODY

5

5

5

5

TOTAL

56

58

67

71

Personnel Cost Summary

CATEGORY

2024 ACTUAL

2025 ACTUAL

2026 PROJECTED

2027 PROJECTED

2027 BUDGET

HEALTH INSURANCE

$2,860,213
$402,966

$3,226,773
$514,677

$3,754,107
$480,616

$4,191,486
$642,450

$4,356,500
$720,000

PAYROLL TAXES

$212,263

$239,159

$288,703

$325,649

$346,200

KPERS/KP&F

$409,061

$469,071

$556,539

$624,250

$654,000

WORKMAN’S COMP

$39,611

$24,615

$43,797

$50,000

$50,000

$3,924,115

$4,474,294

$5,123,763

$5,833,834

$6,126,700

SALARIES

TOTAL PAYROLL
EXPENSES

13.86% INCREASE OVER PRIOR YEAR

Personnel Allocation by Fund/Department

FUND/DEPARTMENT
GENERAL FUND – ADMIN
GENERAL FUND – GOVERNING BODY
GENERAL FUND – COURT
GENERAL FUND – POOL
GENERAL FUND – SENIOR MEALS
GENERAL FUND – SENIOR CENTER/TRANSPORTATION
GENERAL FUND – POLICE
GENERAL FUND – PLANNING & ZONING
WATER FUND
SEWER FUND
SPECIAL HIGHWAY FUND
TOURISM & PROMOTION FUND
TOTAL PERSONNEL COSTS

BUDGET ALLOCATION ($)
$ 866,000
$ 31,700
$ 94,000
$ 92,050
$ 27,200
$ 113,450
$ 2,357,000
$ 433,600
$ 685,500
$ 678,500
$ 668,500
$ 79,700
$ 6,126,700

PERCENT OF TOTAL
14.13%
0.52%
1.53%
1.50%
0.44%
1.85%
38.47%
7.08%
11.18%
11.07%
10.91%
1.30%
100.00%

Personnel Scenario
Analysis
Three Personnel Scenarios Were Evaluated
During The Development Of The 2027
Budget:
A.

Scenario 1 – 5% COLA/Merit Adjustment With All
Staffing Requests
Projected Personnel Costs: $6,015,494

B.

Scenario 2 – 3% COLA/Merit Adjustment With All
Staffing Requests
Projected Personnel Costs: $5,913,049

C.

Scenario 3 - 4% COLA/Merit Adjustment With
Staffing Adjustments (Recommended)
Projected Personnel Costs: $5,833,834
$181,660 In Total Savings)

General Fund
Department Highlights

General Fund Revenue & Expenditure Summary by Department
2024 ACTUAL
REVENUE

DEPARTMENT
ADMINISTRATION
GOVERNING BODY
CITY HALL
COURT
POLICE & ANIMAL
CONTROL
POOL
PARKS & REC
COMMUNITY CENTER
SENIOR MEALS
PROGRAM
LIBRARY
COMMUNITY
DONATIONS
SENIOR CENTER
SENIOR
TRANSPORTATION
ECONOMIC
DEVELOPMENT

2024 ACTUAL
EXPENSES

2025 ACTUAL
REVENUE

2026
PROJECTED
REVENUE

2025 ACTUAL
EXPENSES

2026
PROJECTED
EXPENSES

2027 BUDGET 2027 BUDGET
REVENUE
EXPENSES

$
$
$
$

5,356,699
129,300

$
$
$
$

1,051,135
57,107
52,021
138,338

$
$
$
$

6,182,114
61,254

$
$
$
$

1,096,008
78,334
34,366
205,191

$
$
$
$

6,887,531
71,050

$
$
$
$

1,789,600
62,766
32,000
260,339

$
$
$
$

8,046,713
50,000

$
$
$
$

1,169,100
117,610
42,420
202,850

$
$
$

23,938
47,765
6,895

$
$
$

2,006,974
143,651
142,139

$
$
$

19,987
44,725
9,384

$
$
$

2,272,355
124,660
218,522

$
$
$

8,900
48,000
7,000

$
$
$

2,439,823
155,700
171,750

$
$
$

8,850
48,500
7,000

$
$
$

2,942,050
145,310
134,200

$

7,435

$

41,089

$

15,607

$

18,976

$

10,000

$

29,950

$

10,000

$

23,615

$
$

3,061

$
$

793
61,892

$

-

$
$

10,266
55,056

$
$

11,325
-

$
$

16,652
27,450

$
$

13,450
-

$
$

33,965
33,750

$
$

-

$
$

115,968
(735)

$
$

3,000
12,367

$
$

49,192
40,153

$
$

25,050

$
$

108,500
109,192

$
$

32,525

$
$

97,000
116,625

$

-

$

-

$

-

$

-

$

-

$

30,100

$

10,000

$

45,700

$

1,000

$

31,612

$

-

$

62,921

$

10,244

$

30,600

$

5,000

$

19,000

-

$

184,218

$

-

$

220,680

$

-

$

438,302

$

-

$

520,040

234,648

$

227,144

$

248,714

$

285,174

$

210,500

$

169,100

$

210,500

$

137,528

5,810,741

$
$

1,160,000
5,413,345

$
$
$

6,597,152
786,411
13.53%

$
$
$

1,772,000
6,543,853
1,130,509
20.88%

$
$
$

7,289,600
692,448
10.50%

$
$
$

2,120,000
7,991,823
1,447,970
22.13%

$
$
$

8,442,538
1,152,938
15.82%

$
$
$

2,610,875
8,391,638
399,814
5.00%

PLANNING & ZONING $
CODE ENFORCEMENT $
TRANSFER TO OTHER
FUNDS
$
TOTALS $
CHANGE ($)
CHANGE (%)

Historical & Projected Expenditure Summary

CATEGORY

2024 ACTUAL

2025 ACTUAL

2026
PROJECTED

2027
BUDGETED

$ CHANGE

% CHANGE

PERSONNEL

$2,375,863

$2,613,498

$3,535,918

$4,015,000

$479,082

+13.55%

CONTRACTUALS

$1,341,292

$1,187,753

$1,261,516

$1,348,263

$86,746

+6.88%

COMMODITIES

$209,088

$170,598

$216,550

$249,900

$33,350

+15.40%

CAPITAL OUTLAY

$327,101

$800,004

$857,839

$58,200

($799,639)

-93.22%

TRANSFERS

$1,160,000

$1,772,000

$2,120,000

$2,610,875

490,875

+23.15%

TOTAL

$5,413,345

$6,543,853

$7,991,824

$8,282,238

$290,413

+3.63%

2027 Key Budget Drivers

110-Administration
NAME

2024 ACTUAL

2025 ACTUAL

2026 PROJECTED

2027 BUDGET

%
CHANGE

PERSONNEL

$

398,670 $

323,617 $

731,330

$

866,000

18.41%

CONTRACTUALS

$

377,227 $

295,659 $

303,294

$

282,950

-6.71%

COMMODITIES

$

23,780 $

13,126 $

17,150

$

20,150

17.49%

CAPITAL OUTLAY

$

251,458 $

463,605 $

737,826

$

-

-100.00%

TOTAL $

1,051,135 $

1,096,008 $

1,789,600

$

1,169,100

-34.67%

Personnel
• Addition Of 2 Positions
• Full-year Staffing Impacts From 2026 Additions
• Increased Health Insurance And KPERS Costs
(10%)
Contractual
• Reduction In Interim HR Contract Labor
• Reallocation Of IT/Software Costs
• Reallocation Of Insurance Costs
• Legal Services Reduced
Capital Changes
• 2026 Included One-time ERP Implementation &
Comprehensive Plan Projects
• 2027 Capital Transfers to Designated Project
Funds
• Not Budgeting Discretionary Line In 2027 – Costs
Managed Through Transfers

120-Governing Body
CATEGORY

PERSONNEL
CONTRACTUALS
COMMODITIES
CAPITAL OUTLAY
TOTAL

2024 ACTUAL

2025 ACTUAL

2027 Key Budget Drivers

2026 PROJECTED

2027 BUDGET

%
CHANGE

$

25,329

$

31,437 $

28,700

$

31,700

10.45%

$

18,565

$

41,726 $

22,316

$

72,660

225.59%

$

10,073

$

4,790 $

8,750

$

8,750

0.00%

$

3,141

$

381 $

3,000

$

4,500

50.00%

$

57,107

$

78,334 $

62,766

$

117,610

87.38%

Personnel
•

Addition Of KMIT Workers Compensation Allocation

Contractual
•
•
•
•
•

Significant Increase In Professional Development
(Council Orientation, League Training, & Leadership
Development Initiatives – Sam Toles)
Re-allocation Of IT Service Costs To The Department
New Insurance And Cybersecurity Allocations
Increased Legal Services Budget
Continued Support For Outside Agency
✓ Goddard Education Foundation
✓ Tanganyika Twilight Event

Capital Changes
•

Computer Replacements Planned

150-City Hall

2027 Key Budget Drivers

CATEGORY

2024 ACTUAL

2025 ACTUAL

PERSONNEL

$

-

$

-

$

-

$

-

0.00%

CONTRACTUALS

$

25,277

$

25,992

$

25,800

$

35,120

36.12%

COMMODITIES

$

4,014

$

3,120

$

3,700

$

4,800

29.73%

$

22,729

$

5,254

$

2,500

$

2,500

0.00%

TOTAL $

52,021

$

34,366

$

32,000

$

42,420

32.56%

CAPITAL OUTLAY

2026 PROJECTED

2027 BUDGET

%
CHANGE

Personnel – No Allocation
Contractual
•
•

Increased Funding For Carpet Cleaning & Facility
Repairs
Utility Budgets Adjusted For Inflationary Increases - 5%
Continued Janitorial & Pest Control Services

Commodities
•
•

Stable Custodial And Maintenance Supply Costs
Increased Funding For Operational Building Supplies

Capital Changes
•
•

Minimal Furniture And Fixture Replacement
No Major Capital Projects Planned For 2027

2027 Key Budget Drivers

180-Muncipal Court

Personnel
•

CATEGORY

2024 ACTUAL

2025 ACTUAL

2026 PROJECTED

2027 BUDGET

%
CHANGE

PERSONNEL

$

41,887

$

119,892

$

149,300

$

94,000

-37.04%

CONTRACTUALS

$

93,989

$

84,648

$

109,439

$

107,350

-1.91%

COMMODITIES

$

1,760

$

651

$

1,600

$

1,500

-6.25%

$

702

$

-

$

-

$

-

N/A

TOTAL $

138,338

$

205,191

$

260,339

$

202,850

-22.08%

CAPITAL OUTLAY

•
•
•

2026 Personnel Costs Were Elevated Due To Staffing
Transitions/Retirements
2027 Returns To More Normalized Staffing Levels
Health Insurance And Retirement Costs Decrease With
Staffing Adjustments
New KMIT Workers Compensation Allocation Added In
2027

Contractual
•
•

Legal Services Remain The Department’s Largest
Operational Expense
Reduction In Contracted IT Services And Software
Allocations

Commodities
•
•

Commodity Expenditures Remain Minimal And Stable
Continued Funding For Office Supplies, Uniforms, &
Operational Materials

Capital Changes
•

No Capital Outlay Expenditures Planned For 2027

2027 Key Budget Drivers

210-Police Department &
Animal Control
CATEGORY

2024 ACTUAL

2025 ACTUAL

2026 PROJECTED

Personnel
•
•
•

2027 BUDGET

%
CHANGE

•

Continued Growth In Public Safety Staffing Costs
Increased Salaries & Overtime Funding
Rising Health Insurance, KPERS/KP&F, & Payroll-Related
Expenses
KMIT Workers Compensation Allocation

PERSONNEL

$

1,603,118 $

1,753,252 $

2,034,123 $

2,357,000

15.87%

CONTRACTUALS

Contractual

$

254,629 $

219,862 $

243,300 $

412,100

69.38%

COMMODITIES

$

112,446 $

90,797 $

115,350 $

136,500

18.34%

$

36,781 $

208,444 $

47,050

$

36,450

-22.53%

•
•
•

TOTAL $

2,006,974 $

2,272,355 $

2,439,823 $

2,942,050

20.58%

CAPITAL OUTLAY

Significant Increase In Software And Technology
Flock Safety Camera System Contract
Expanded Cybersecurity & Risk Management Allocations
Increased Contracted IT Services & Legal Services

Commodities
•

Increased Ammunition & Firearm Expenditures, Training
Equipment, & Officer Gear Funding

Capital Changes
•
•
•
•

Ongoing Replacement Of Police Equipment Technology Radio & Audio Equipment Upgrades
Computer & Office Equipment Replacements
Continued Vehicle & Camera Equipment Funding
Not Budgeting Discretionary Line In 2027 – Costs Managed
Through Transfers

310-Pool

2027 Key Budget Drivers
Personnel

CATEGORY
PERSONNEL

2024 ACTUAL

2025 ACTUAL

2026
PROJECTED

2027 BUDGET

%
CHANGE

•

Reduction In Projected Seasonal Staffing And Overtime Costs

Contractual
•

Reduced Rental & Lease Costs Due To Planned Purchase Of
Ice Machine
Continued Investment In Lifeguard Training

$

93,780 $

89,207 $

107,100

$

92,050

-14.05%

CONTRACTUALS $

20,580 $

12,691 $

19,200

$

16,860

-12.19%

COMMODITIES

$

29,096 $

22,583 $

27,150

$

27,150

0.00%

CAPITAL
OUTLAY

$

195 $

179 $

2,250

$

9,250

311.11%

Commodities

TOTAL $

143,651 $

124,660 $

155,700

$

145,310

-6.67%

•

•

2026 Chemical Budget Spike Normalizes In 2027

Capital Changes
•
•
•

Increased Capital Expenditures For: New Ice Machine
Purchase
Replacement Pool Chairs Manufactured In-house
Not Budgeting Discretionary Line In 2027 – Costs Managed
Through Transfers

320-Parks & Recreation

2027 Key Budget Drivers
Personnel – No Allocation

CATEGORY

2024 ACTUAL

2025 ACTUAL

2026 PROJECTED

2027 BUDGET

%
CHANGE

Contractual
•

Mowing Services Remain The Department’s Largest
Operational Expenditure
Landscaping & Flower Expenditures Maintained For Park
Beautification

PERSONNEL

$

-

$

-

$

-

$

-

N/A

CONTRACTUALS

$

128,252 $

97,035

$

122,850

$

125,300

1.99%

COMMODITIES

$

13,887 $

7,346

$

9,500

$

9,500

0.00%

$

-

$

114,141

$

40,000

$

-

-100.00%

Commodities

142,139 $

218,522

$

172,350

$

134,800

-21.79%

•

CAPITAL OUTLAY

TOTAL $

•

Commodity Expenditures Remain Consistent With Ongoing
Park Maintenance Operations

Capital Changes
•

Not Budgeting Discretionary Line In 2027 – Costs Managed
Through Transfers

330-Community Center

2027 Key Budget Drivers
Personnel – No Allocation

CATEGORY

2024 ACTUAL

2025 ACTUAL

2026 PROJECTED

2027 BUDGET

%
CHANGE

PERSONNEL

$

-

$

-

$

-

$

-

N/A

CONTRACTUALS

$

38,670

$

15,265

$

20,650

$

18,865

-8.64%

COMMODITIES

$

2,249

$

3,513

$

5,300

$

2,750

-48.11%

$

170

$

197

$

4,000

$

2,000

-50.00%

TOTAL $

41,089

$

18,976

$

29,950

$

23,615

-21.15%

CAPITAL OUTLAY

Contractual
•
•
•

Continued Building Maintenance & Repair
Funding Ongoing Janitorial & Pest Control Services
Support Facility Operations

Commodities
•

Reduction In Operational Supply Purchases From Elevated
2026 Levels

Capital Changes
•
•

Funding Included For Table And Chair Replacements
Not Budgeting Discretionary Line In 2027 – Costs Managed
Through Transfers

340-Senior Meals

2027 Key Budget Drivers
Personnel
2027 BUDGET

%
CHANGE

$

27,200

151.50%

5,837

$

5,765

-1.23%

$

-

$

1,000

N/A

-

$

-

$

-

N/A

10,266

$

16,652

$

33,965

103.97%

CATEGORY

2024 ACTUAL

PERSONNEL

$

-

$

-

$

10,815

CONTRACTUALS

$

-

$

-

$

COMMODITIES

$

793

$

10,266

$

-

$

TOTAL $

793

$

CAPITAL OUTLAY

2025 ACTUAL

2026 PROJECTED

•
•

Addition Of A Part-time Program Coordinator Position In
2026
Increased Payroll-Related Expenditures Including Social
Security/Medicare & Unemployment Costs

Contractual
•
•

Continued Operational Support For Licenses & Renewals
Pass-through Donation Expenditures Maintained For Meals
On Wheels Donations & Congregate Meals Donations

Commodities
•

Funding Added For Operational Parts & Supplies To Support
Meal Program Activities

Capital Changes
•

No Capital Outlay Expenditures Planned For 2027

350-Library

2027 Key Budget Drivers
Personnel – No Allocation

CATEGORY

2024 ACTUAL

2025 ACTUAL

2026 PROJECTED

2027 BUDGET

%
CHANGE

Contractual
•

PERSONNEL

$

-

$

-

$

-

$

-

N/A

CONTRACTUALS

$

58,399

$

53,612

$

23,450

$

30,000

27.93%

COMMODITIES

$

1,493

$

1,444

$

2,000

$

1,750

-12.50%

$

2,000

$

-

$

2,000

$

2,000

0.00%

TOTAL $

61,892

$

55,056

$

27,450

$

33,750

22.95%

CAPITAL OUTLAY

•

Continued Facility Maintenance & Operational Support
Including Carpet Cleaning ,Emergency Repairs, Weed
Control, Janitorial Services, & Pest Control
Continued Financial Support to Supplement Wages &
Health Insurance Cost

Commodities
•

Commodity Expenditures Remain Minimal & Focused On
Maintenance Supplies

Capital Changes
•
•

Continued Annual Capital Outlay Allocation For Small
Facility And Equipment Improvements
Not Budgeting Discretionary Line In 2027 – Costs Managed
Through Transfers

360-Community Donation

2027 Key Budget Drivers
Personnel – No Allocation

CATEGORY

2024 ACTUAL

2025 ACTUAL

2026 PROJECTED

2027 BUDGET

%
CHANGE

PERSONNEL

$

-

$

-

$

-

$

-

N/A

CONTRACTUALS

$

107,738

$

44,941

$

108,500

$

97,000

-10.60%

COMMODITIES

$

8,230

$

4,251

$

-

$

-

N/A

$

-

$

-

$

-

$

-

N/A

115,968

$

49,192

$

108,500

$

97,000

-10.60%

CAPITAL OUTLAY

TOTAL $

Contractual
Continued Funding Support For:
Lions Club
Disc Golf
Ballet In The Park
Summer Ball Showdown
Chamber Programs
Goddard Woman’s Club
Tourism & Promotion Fund Support

Commodities – No Allocation
Capital Changes – No Allocation

2027 Key Budget Drivers

510-Economic Development Personnel – No allocation
Contractual
2024 ACTUAL

PERSONNEL

$

832 $

4,682 $

-

$

-

N/A

CONTRACTUALS

$

29,301 $

58,219 $

30,100

$

18,000

-40.20%

COMMODITIES

$

35 $

20 $

500

$

500

0.00%

$

1,443 $

-

-

$

500

N/A

$

31,612 $

62,921 $

30,600

$

19,000

-37.91%

CAPITAL OUTLAY
TOTAL

2025 ACTUAL

2026 PROJECTED

$

2027 BUDGET

%
CHANGE

CATEGORY

•
•
•

Continued Investment In GIS And Mapping Software
Platforms, Including Nearmap Aerial Imagery Services &
Bluedot Mapping And GIS Tools
Reduction In Contracted IT Services Due To Cost
Reallocations
Reduction In Professional Development And Travel
Expenditures Compared To Prior Years

Commodities
•

Minimal Ongoing Expenditures For Computer And Printer
Supplies

Capital Changes
•

No Major Capital Purchases Planned In 2027

2027 Key Budget Drivers

530-Planning & Zoning

Personnel
•

CATEGORY

2024 ACTUAL

2025 ACTUAL

2026 PROJECTED

2027 BUDGET

%
CHANGE

Significant Increase In Staffing Costs Due To Department
Expansion To Include, Health Insurance, KPERS, & PayrollRelated Costs

PERSONNEL

$

126,976

$

160,530

$

391,000 $

433,600

10.90%

Contractual

CONTRACTUALS

$

45,733

$

57,602

$

42,302 $

78,590

85.78%

•

$

3,758

$

2,548

$

5,000 $

6,850

37.00%

$

7,750

$

-

$

-

$

1,000

N/A

TOTAL $

184,218

$

220,680

$

438,302 $

520,040

18.65%

COMMODITIES
CAPITAL OUTLAY

•

•
•

Increased Contracted IT And Software Allocations,
Including Planning & Zoning Support
Continued Investment In Enterprise Systems And
Operational Software
Added Cybersecurity And Risk Management Allocations
Increased Legal Publication Costs Related To Development
Activity
Increased Training, Certifications, And Travel For Staff
Development

Commodities
•

Added Funding For Uniforms And Corporate Apparel For
Expanded Staffing

Capital Changes
•

No Major Capital Purchases Planned In 2027

2027 Key Budget Drivers

580-Code Enforcement

Personnel – No Allocation
Contractual

CATEGORY

2024 ACTUAL

2025 ACTUAL

2026 PROJECTED

2027 BUDGET

%
CHANGE

•

PERSONNEL

$

85,272 $

118,885

$

-

$

-

N/A

CONTRACTUALS

$

140,390 $

165,191

$

166,150

$

134,778

-18.88%

$

750

$

1,098

$

2,950

$

2,750

-6.78%

$

732

$

-

$

-

$

-

N/A

285,174

$

169,100

$

137,528

COMMODITIES
CAPITAL OUTLAY

•

TOTAL $

227,144 $

•
•

Continued Use Of Pro-code Compliance Services With
Projected 7% Contractual Increase
Reduction In County Inspection Fee Expenditures
Compared To Prior Years (In-House Building Inspector)
Increased Legal Services Funding To Support Enforcement
& Compliance Activities
Software & Contracted IT Expenditures Reallocated To
Other Departments In 2027

Commodities
•
•

Ongoing Funding For Vehicle Fuel, Vehicle Parts, Office
Supplies, Postage, & Safety Equipment
Stable Operating Supply Costs To Support Field
Enforcement Operations

Capital Changes
•

No Capital Outlay Expenditures Planned In 2027

General Fund
Projects & Transfers

General Fund – Equipment Requests

EQUIPMENT

2027 BUDGET

POOL - RADIO COMMUNICATION UPGRADE

$

4,000

PARK CAMERA REPLACEMENT

$

7,000

POLICE CAMERA CONTRACT

$

26,875

COMPUTER & EQUIPMENT

$

43,000

COUNCIL ROOM AUDIO UPGRADE & SERVICES

$

100,000

(2) PATROL TAHOE & OUTFITTING - 2 NEW OFFICER POSITIONS

$

170,000

TOTAL EQUIPMENT

$350,875

General Fund – Capital Projects Requests

CAPITAL PROJECTS
COMMUNITY CENTER MAINTENANCE
STREET TABLE VISIONS
LIBRARY FENCING PROJECT
COMMUNITY CENTER ENTRANCE RAMP
SENIOR CENTER STRATEGIC PLAN
OTHER - CONSULTING AND PLANNING COSTS
POOL SANDBLASTING & REHAB
VIALYTICS – AI STREET ASSESSMENT
2027 COMPREHENSIVE PLAN CONTRACT
CITY BRANDING AND PROMOTIONS
PD FACILITY - ENGINEERING & DESIGN PHASE

TOTAL CAPITAL PROJECTS

2027 BUDGET
$
$
$
$
$
$
$
$
$
$
$

10,000
15,000
20,000
20,000
50,000
50,000
72,000
75,000
100,000
150,000
750,000

$1,312,000

General Fund – Park Projects Requests

PARK CAPITAL PROJECT
SPRINKLERS – LINEAR PARK

2027 BUDGET
$25,000

TOTAL PARK CAPITAL PROJECTS

$25,000

General Fund – Street Project Requests

STREET CAPITAL PROJECT

2027 BUDGET

MAIN STREET MEDIAN PROJECT

$

25,000

183RD & MAPLE ROUNDABOUT - ENGINEERING

$

110,000

ANNUAL STREET MAINTENANCE

$

250,000

US-54 & 199TH INTERSECTION ENGINEERING & DESIGN

$

300,000

OPERATIONS

$

550,000

5-IN-5 STREET PROGRAM

$ 1,000,000

TOTAL STREET CAPITAL PROJECTS

$2,235,000

Summary Of Projects
CATEGORY
GENERAL FUND TRANSFER ALLOCATION
$2,610,875
$25,000 , 1%

EQUIPMENT RESERVE
FUND

SPECIAL
HIGHWAY/STREET
FUND

$350,875 , 13%

2027 BUDGET

GENERAL FUND – EQUIPMENT
GENERAL FUND – CAPITAL PROJECTS
GENERAL FUND – PARK CAPITAL PROJECTS
GENERAL FUND – STREET CAPITAL PROJECTS
Total General Fund Projects

GENERAL FUND PROJECT ALLOCATION

SPECIAL PARKS & REC
FUND

EQUIPMENT & CAPITAL PROJECTS

$3,922,875

GENERAL FUND

$2,610,875

CAPITAL IMPROVEMENT FUND

$1,312,000

$2,235,000 ,
86%

$ 350,875
$ 1,312,000
$
25,000
$ 2,235,000
$ 3,922,875

General Fund
Fund Balance Compliance and Projections
CATEGORY
BEGINNING FUND
BALANCE
REVENUES

EXPENSES
TRANSFERS OUT
ENDING FUND BALANCE
RESERVE POLICY (25%)

2025

2027

2028

2029

2030

$

3,288,811

$

3,342,110

$

2,639,887

$

2,703,287

$

2,636,140

$

2,820,719

$

6,597,152

$

7,289,600

$

8,442,538

$

8,577,941

$

9,264,177

$

10,005,311

$ (4,771,853)

$

(5,871,823)

$

(5,768,263)

$

(6,345,089)

$

(6,979,598)

$

(7,677,557)

$ (1,772,000)

$

(2,120,000)

$

(2,610,875)

$

(2,300,000)

$

(2,100,000)

$

(2,200,000)

$

3,342,110

$

2,639,887

$

2,639,887

$

2,703,287

$

2,636,140

$

2,820,719

$

1,635,963

$

1,997,856

$

2,094,784

$

2,161,272

$

2,269,899

$

2,469,389

RESERVE PERCENTAGE
OVER/(UNDER) RESERVE

2026

51.07%
$

1,706,146

33.03%
$

641,931

32.26%
$

608,503

30.49%
$

474,868

31.07%
$

550,819

29.85%
$

479,083

Council Discussion
& Direction

City of Goddard
Budget Workshop #2
June 24, 2026

Agenda
•

Special Highway/Street Fund

•

Library Fund

•

Bond & Interest Fund

Special Highway/Street Fund
Dedicated Funding for Street Maintenance & Infrastructure Improvements

Special Highway/Street Fund Revenue
CATEGORY

2024 ACTUAL

SPECIAL HIGHWAY TAX - STATE

2025 ACTUAL

2026 PROJECTED

2027 BUDGET

$

153,214

$

158,710

$

160,240

$

160,320

$

67,065

$

70,207

$

70,460

$

70,490

$

8,106

$

19,597

$

27,000

$

20,000

$

3,500

$

69,927

$

79,000

$

89,000

$

541

$

-

$

250

$

-

$

-

$

2,816

$

-

$

-

$

550,000

$

700,000

$

1,900,000

$

2,235,000

TOTAL REVENUE $

782,426

$

1,021,257

$

2,236,950

$

2,574,810

$

238,831

$

1,215,693

$

337,860

SPECIAL HIGHWAY TAX - COUNTY
INTEREST INCOME
COMMUNITY IMPACT FEE
REFUNDS
MISC REVENUE
TRANSFER FROM GENERAL FUND
$ CHANGE
% CHANGE

30.52%

119.04%

15.10%

Special Highway/Street Fund Expenditure Summary
CATEGORY

2024 ACTUAL

2025 ACTUAL

2026 PROJECTED

2027 BUDGET

PERSONNEL

$

457,280

$

526,118

$

560,883

$

668,500

ADMINISTRATION

$

77,218

$

82,211

$

75,274

$

85,375

OPERATIONS

$

83,051

$

68,438

$

99,023

$

104,950

STORM WATER

$

4,036

$

4,529

$

2,232

$

-

LIGHTING & SIGNALS

$

71,290

$

62,325

$

60,000

$

62,600

MOSQUITO CONTROL $

6,468

$

-

$

-

$

-

CAPITAL OUTLAY

$

197,479

$

49,220

$

1,301,167

$

1,794,867

TRANSFERS OUT

$

50,000

$

50,000

$

-

$

-

TOTAL EXPENSES $

946,823

$

842,840

$

2,098,579

$

2,716,292

$

(103,983)

$

1,255,739

$

617,713

$ CHANGE

% CHANGE

-10.98%

148.99%

29.43%

2026-2027 Street Projects

PROJECT

2026 PROJECTED

2027 BUDGET

5-IN-5 STREET PROGRAM

$1,000,000

$1,000,000

ANNUAL STREET MAINTENANCE

$250,000

$250,000

MAIN STREET CROSSWALK PROJECT

-

$25,000

183RD & MAPLE ROUNDABOUT ENGINEERING

-

$110,000

US-54 & 199 INTERSECTION
EXPANSION - ENGINEERING

-

$300,000

$1,250,000

$1,685,000

TOTAL

Special Highway/Street Fund
Fund Balance Compliance and Projections
CATEGORY

2025

BEGINNING FUND
BALANCE
REVENUES
EXPENSES
ENDING FUND BALANCE

RESERVE POLICY (25%)

2027

2028

2029

2030

$

490,983

$

669,472

$

807,843

$

666,361

$

775,285

$

886,389

$

1,021,257

$

2,236,950

$

2,574,810

$

2,961,032

$

3,020,252

$

3,080,657

$

(842,769)

$

(2,098,579)

$

(2,716,292)

$

(2,852,107)

$

(2,909,149)

$

(2,967,332)

$

669,472

$

807,843

$

666,361

$

775,285

$

886,389

$

999,714

$

210,692

$

524,645

$

679,073

$

713,027

$

727,287

$

741,833

RESERVE PERCENTAGE
OVER/(UNDER)

2026

79.44%
$

458,779

38.49%
$

283,198

24.53%
$

(12,712)

27.18%
$

62,259

30.47%
$

159,101

33.69%
$

257,881

Library Fund
 Empowering Residents Through Library

Services Supported by 3 Mills

Library Fund –
Revenue & Distribution
NAME

2024 ACTUAL

2025 ACTUAL

2026 PROJECTED

2027 BUDGET

AD VALOREM TAX

$

195,536

$

220,378

$

259,237

$

283,662

MOTOR VEHICLE TAX

$

20,770

$

23,374

$

19,843

$

21,681

RECREATIONAL VEHICLE TAX

$

284

$

247

$

259

$

250

16/20 VEHICLE TAX

$

54

$

22

$

33

$

50

DELINQUENT TAX

$

1,794

$

3,869

$

1,500

$

1,500

COMMERCIAL VEHICLE TAX

$

1,900

$

1,952

$

1,700

$

2,000

WATERCRAFT TAX

$

167

$

154

$

100

$

100

INTEREST INCOME

$

-

$

22

$

-

$

-

TOTAL REVENUE/DISTRIBUTION $

220,505

$
$

250,017
29,512
13.38%

$
$

282,672
32,655
13.06%

$
$

309,243
26,571
9.45%

$ CHANGE
% CHANGE

Library Fund –
City Contribution
How Library Funding Works:
Statutory Library Levy: The City allocates 3.000
mills annually to support Library operations.
Growing Property Values Increase Library
Revenue: As assessed valuation grows, the dollar
value generated by the 3.000 mill levy increases
each year.
City Funding Guarantee: If annual growth in
revenue generated by the 3.000 mill levy is less
than $35,000, the City will provide a
supplemental contribution from the General
Fund to ensure the Library receives a minimum
of $35,000 in annual funding growth.

2027 Additional
Contribution
2026 Library Revenue

$282,672

2027 Library Revenue

$309,243

Increase from Mill Levy Growth

$26,571

Guaranteed Annual Growth
Target

$35,000

Estimated City Contribution

$8,429

Bond & Interest
Fund
Meeting Debt Obligations While
Preserving Financial Stability

Debt Management Highlights
Revenues Primarily Driven By:

•

2.379 Mills Property Tax
Levy

•

Special Assessments

•

Interest Earnings

•

Transfers From Water &
Sewer Funds

Supports Repayment Of General Obligation Bonds
And Temporary Notes
2027 Reflects Anticipated Debt Issuance Activity
And Redemption Financing

Bond Proceeds For Future Issuances Are Estimates
And Subject To Final Financing Schedules

GO Bond Summary
BOND ISSUE

PURPOSE

RETIREMENT DATE

OUTSTANDING

GO BOND 2013

WATER STORAGE TANK & STREET IMPROVEMENTS

10/1/2028

$325,000

GO BOND 2014

SPECIALS

10/1/2034

$595,000

GO BOND 2017

SPECIALS

10/1/2037

$570,000

GO BOND 2020-1

GODDARD OLYMPIC PARK

1/1/2042

$3,065,000

GO BOND 2020-2

GODDARD OLYMPIC PARK

10/1/2042

$740,000

GO BOND 2020-3

SPECIALS

10/1/2041

$575,000

GO BOND 2021-1

WATER & SEWER IMPROVEMENTS

10/1/2034

$3,730,000

GO BOND 2022-1

SPECIALS

10/1/2043

$4,970,000

GO BOND 2023-A

STREET IMPROVEMENTS

10/1/2044

$1,665,000

GO BOND 2024-A

SPECIALS

10/1/2044

$2,010,000

GO BOND 2024-B

SPECIALS

10/1/2045

$1,905,000

GO BOND 2025-A

SPECIALS/CITY AT LARGE $100K

10/1/2046

$12,725,000

SPECIALS

10/1/2046

$5,385,000

GO BOND 2026-A (EST.)

TOTAL GO BONDS

$38,260,000

Temporary Note
Summary
BOND ISSUE
TEMP-NOTE 2023-3
TEMP-NOTE 2024-1
TEMP-NOTE 2024-2
TEMP-NOTE 2024-3
TEMP-NOTE 2024-4
TEMP-NOTE 2024-5
TEMP-NOTE 2025-1
TEMP-NOTE 2025-1T
TEMP-NOTE 2025-2
TEMP-NOTE 2025-3
TEMP-NOTE 2025-4
TEMP-NOTE 2026-1
TEMP-NOTE 2026-2

PURPOSE
DEVELOPER
DEVELOPER
DEVELOPER
DEVELOPER
DEVELOPER
DEVELOPER
SCADA/DEVELOPER
ECONOMIC INCENTIVE
DEVELOPER
LEGACY PARK, PW FACILITY, WATER PROJECTS
DEVELOPER
DEVELOPER
DEVELOPER

RETIREMENT DATE

OUTSTANDING

12/1/2026
10/1/2026
10/1/2027
12/1/2027
12/1/2027
12/1/2027
11/1/2028
8/1/2029
12/1/2027
4/1/2029
4/1/2029
10/1/2029
10/1/2029
TOTAL TEMPORARY NOTES

1,435,000
3,510,000
1,365,000
6,180,000
7,195,000
4,705,000
7,420,000
1,250,000
1,895,000
18,405,000
18,710,000
1,985,000
475,000
$74,530,000

Bond & Interest Fund – Revenue Sources
CATEGORY

2024 ACTUAL

AD VALOREM TAX
MOTOR VEHICLE TAX
RECREATIONAL VEHICLE TAX
16/20M VEHICLE TAX
DELINQUENT TAX
COMMERCIAL VEHICLE TAX
SPECIAL ASSESSMENT TAX
WATERCRAFT TAX

2025 ACTUAL

2026 PROJECTED

2027 BUDGET

$
$
$
$
$
$
$
$

154,526
6,925
95
18
718
634
819,922
56

$
$
$
$
$
$
$
$

174,611
18,076
194
7
3,267
1,533
740,235
121

$
$
$
$
$
$
$
$

207,630
15,000
200
26
1,000
1,500
783,362
100

$
$
$
$
$
$
$
$

224,944
17,193
182
17
1,000
1,756
1,639,893
-

$
$
$

-

$
$
$

260,271
51,261
150,711

$
$
$

55,000
100,000

$
$
$

50,000
115,000

$
$
$

217,595
1,261,416

$
$
$

470,050
181,835
-

$
$

-

$
$

-

$

340,000

$

340,000

$

365,000

$

380,000

$
TOTAL REVENUE $
$ CHANGE
% CHANGE

250,000
3,051,906

$
$
$

250,000
2,642,174
(409,732)
-13.43%

$
$
$

180,000
2,059,485
(582,688)
-22.05%

$
$
$

200,000
3,939,493
1,880,008
89.03%

PROJECT ADMINISTRATION FEE
INTEREST INCOME
PAYMENT IN LIEU OF TAXES
CAP INTEREST / COI PROCEEDS
BOND PROCEEDS
TEMP NOTE PROCEEDS

TRANSFER FROM SEWER FUND
TRANSFER FROM WATER FUND

Bond & Interest Fund – Expenses
CATEGORY

2024 ACTUAL

2025 ACTUAL

2026 PROJECTED

2027 BUDGET

—

—

—

LEGAL PUBLICATIONS

$

1,685

PRINCIPAL PAYMENTS

$

1,104,719

$

2,256,385

$

1,145,000

$

1,590,000

INTEREST PAYMENTS

$

715,994

$

733,369

$

1,185,046

$

1,466,264

COST OF ISSUANCE FEES

$

82,067

$

12,913

$

107,700

$

250,000

TEMP-NOTE INTEREST PAYMENTS
ADDITIONAL COST OF ISSUANCE FEES

$

709,821

$

85,224

TOTAL EXPENSES $

2,699,511

$ CHANGE
% CHANGE

—

—

—

—

—

—

$

3,002,667

$

2,437,746

$

3,306,264

$

303,156

$

(564,921)

$

868,518

11.23%

-18.81%

32.99%

Council Discussion
& Direction

Budget Survey Results – As of 6/16/2026 - 42 Responses