On the agenda: Chesterfield Budget Workshop — license plate reader (Sep 29)

FINANCE AND ADMINISTRATION
COMMITTEE OF THE WHOLE MEETING
BUDGET WORKSHOP #1
TUESDAY, SEPTEMBER 29, 2026
COUNCIL CHAMBERS
6:00 P.M

I.

COUNCILMEMBER CHECK PRINTS

II.

APPROVAL OF MINUTES
A. F&A MEETING MINUTES – JULY 20, 2026

III.

2025 ACFR - RECEIVE AND FILE

IV.

BUDGET WORKSHOP #1
• Budget Presentation
• Budget Proposal
• 2027 Budget Worksheets

V.

ADJOURNMENT

PERSONS REQUIRING AN ACCOMMODATION TO ATTEND AND PARTICIPATE IN THE
F&A COMMITTEE MEETING SHOULD CONTACT CITY CLERK VICKIE MCGOWND AT
(636) 537-6716, AT LEAST TWO (2) BUSINESS DAYS PRIOR TO THE MEETING.

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RECORD OF PROCEEDING
__________________________________________________________________
MEETING OF THE
FINANCE AND ADMINISTRATION COMMITTEE
CHESTERFIELD CITY HALL
690 CHESTERFIELD PARKWAY WEST
CONFERENCE ROOM 101
MONDAY, JULY 20, 2026
Chairperson Barb McGuinness called the meeting to order at 5:00 p.m.
PRESENT
Chairperson Barb McGuinness
Council Committee Member Michael Moore
Council Committee Member Merrell Hansen
Council Committee Member Pat Tocco
Councilmember Mary Ann Mastorakos
Councilmember AJ Moll
City Administrator Mike Geisel
Assistant City Administrator Elliot Brown
City Clerk Vickie McGownd
Public Works Director Jim Eckrich
Planning Director Justin Wyse
Deputy City Clerk Amanda Hurley

ABSENT

Approval of Minutes
Councilmember Hansen made a motion, seconded by Councilmember Moore,
to approve the May, 26, 2026 Finance and Administration Committee Meeting
Minutes. A voice vote was taken with a unanimous affirmative result (4,0), and
the motion was declared passed
Luxe Vapor – Business License Revocation Appeal
City Administrator Mike Geisel advised the Finance and Administration
Committee that there are three options when considering the Luxe Vapor
Business License Revocation Appeal:
1. Accept the hearing record and uphold the business license revocation.
2. Schedule and conduct a new hearing.
3. Reject the Hearing Officer's decision and reinstate the business license
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Councilmember Moore made a motion, seconded by Councilmember Hansen to
accept the revocation of Luxe Vapor business license. Having reviewed the
record of the contested case hearing held before the Hearing Officer on
February 12, 2026 along with Luxe Vapor’s March 16, 2026 appeal of the
Hearing Officer’s Order and based upon the substantial and competent
evidence contained in the record, the F&A Committee hereby affirms the
decision of the hearing officer. A roll call vote was taken with the following
results: Ayes – McGuinness, Moore, Hansen and Tocco. Nays – None.
Chairperson McGuinness declared the motion passed.
Adjournment
The meeting was adjourned at 5:08 p.m.
Respectfully submitted:

_________________________
Mike Geisel
City Administrator

__________________________
Amanda Hurley
Deputy City Clerk

APPROVED BY F&A COMMITTEE: _______________

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CITY OF CHESTERFIELD, MISSOURI
ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE YEAR ENDED DECEMBER 31,2025
Report Prepared And Submitted By The
Finance Department

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Table Of Contents

Page(s)

Section I
Introductory Section
Letter Of Transmittal ..........................................................................................................i – vi
Principal Officials....................................................................................................................vii
Organizational Chart ............................................................................................................. viii
Certificate Of Achievement For Excellence In Financial Reporting........................................ ix

Section II
Financial Section

Independent Auditor’s Report ......................................................................................... 1 – 4

Management’s Discussion And Analysis – Unaudited ....................................... 5 – 16

Basic Financial Statements
Government-Wide Financial Statements
Statement Of Net Position..................................................................................................... 17
Statement Of Activities .......................................................................................................... 18
Fund Financial Statements
Balance Sheet – Governmental Funds ................................................................................. 19
Reconciliation Of The Governmental Funds Balance Sheet To The
Statement Of Net Position................................................................................................... 20

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Statement Of Revenue, Expenditures And Changes In Fund Balances –
Governmental Funds........................................................................................................... 21
Reconciliation Of The Statement Of Revenue, Expenditures And Changes In
Fund Balances Of The Governmental Funds To The Statement Of Activities .................... 22
Notes To The Basic Financial Statements .................................................................... 23 – 44

Required Supplementary Information
Schedule Of Revenue, Expenditures And Changes In Fund
Balance – Budget And Actual – General Fund .......................................................... 45 – 46
Schedule Of Revenue, Expenditures And Changes In Fund
Balance – Budget and Actual – Parks Sales Tax Fund ..................................................... 47
Schedule Of Revenue, Expenditures And Changes In Fund
Balance – Budget And Actual – American Rescue Plan Act Fund .................................... 48
Notes To Budgetary Comparison Schedules ....................................................................... 49

Other Supplementary Information
Combining Balance Sheet – General Fund – By Accounts................................................... 50
Combining Statement Of Revenue, Expenditures And Changes In
Fund Balances – General Fund – By Accounts ................................................................. 51
Combining Balance Sheet – Nonmajor Governmental Funds ............................................. 52
Combining Statement Of Revenue, Expenditures And Changes In
Fund Balances – Nonmajor Governmental Funds ............................................................. 53

Schedule Of Revenue, Expenditures And Changes In Fund
Balance – Budget and Actual
Major Funds:
Parks Construction Debt Service Fund ................................................................................. 54
Capital Improvement Sales Tax Trust Fund.......................................................................... 55
Nonmajor Governmental Funds .................................................................................................. 56

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Special Revenue Funds – Nonmajor
Police Forfeiture Fund ........................................................................................................... 57
Sewer Lateral Fund ............................................................................................................... 58
Chesterfield Valley Tax Increment Financing Fund .............................................................. 59
Brandywine NID Assessments Fund..................................................................................... 60
Chesterfield Regional Tax Increment Financing Fund .......................................................... 61
Special Business District Wildhorse Village Fund ................................................................. 62
Capital Projects Funds – Nonmajor
Brandywine NID Capital Projects Fund ................................................................................. 63
Parks Construction Capital Projects Fund ............................................................................ 64
Debt Service Funds – Nonmajor
Brandywine NID Debt Service Fund ..................................................................................... 65

Section III
Statistical Section
Net Position By Component .................................................................................................. 66
Changes In Net Position ....................................................................................................... 67
Fund Balances Of Governmental Funds ............................................................................... 68
Changes In Fund Balances Of Governmental Funds ........................................................... 69
The General Fund ................................................................................................................. 70
Assessed Value And Actual Value Of Taxable Property....................................................... 71
Direct And Overlapping Property Tax Rates ......................................................................... 72
Principal Property Taxpayers ................................................................................................ 73
Property Tax Levies And Collections .................................................................................... 74
Sales Tax Rates And Taxable Sales..................................................................................... 75
Ratios Of Outstanding Debt By Type .................................................................................... 76
Ratios Of General Bonded Debt Outstanding ....................................................................... 77

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Direct And Overlapping Governmental Activities Debt.......................................................... 78
Legal Debt Margin Information .............................................................................................. 79
Pledged Revenue Coverage ................................................................................................. 80
General Sales Tax Collection................................................................................................ 81
Capital Improvement Sales Tax Collection ........................................................................... 82
Parks Sales Tax Collection ................................................................................................... 83
Sources Of Revenue ............................................................................................................. 84
Demographic And Economic Statistics ................................................................................. 85
Principal Employers .............................................................................................................. 86
Full-time Equivalent City Government Employees By
Functions And Programs..................................................................................................... 87
Operating Indicators By Functions And Programs ................................................................ 88
Capital Assets Statistics By Functions And Programs .......................................................... 89

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Introductory Section

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September 2, 2026
To the Honorable Mayor, Members
of the City Council and Citizens
of the City of Chesterfield, Missouri
State law and local ordinances require that all general-purpose local governments publish a
complete set of financial statements presented in conformance with U.S. generally accepted
accounting principles (U.S. GAAP) and audited in accordance with U.S. generally accepted
auditing standards by a firm of licensed certified public accountants. Pursuant to that requirement,
we hereby issue the annual comprehensive financial report of the City of Chesterfield, Missouri
(the City) for the fiscal year ended December 31, 2025.
Management assumes full responsibility for the completeness and reliability of all information
presented in this report. To provide a reasonable basis for making these representations,
management of the City has established a comprehensive internal control framework that is
designed to protect the City’s assets from loss, theft or misuse and to compile sufficient reliable
information for the preparation of the City’s financial statements in conformance with U.S. GAAP.
Because the cost of internal controls should not outweigh their benefits, the City’s comprehensive
framework of internal controls has been designed to provide reasonable rather than absolute
assurance that the financial statements will be free from material misstatement. As management,
we assert that, to the best of our knowledge and belief, this financial report is complete and
reliable in all material respects.
The City’s financial statements have been audited by Honkamp, LLC, a firm of licensed certified
public accountants. The goal of the independent audit was to provide reasonable assurance that
the basic financial statements of the City for the year ended December 31, 2025, are free of
material misstatement. The independent audit involved: examining, on a test basis, evidence
supporting the amounts and disclosures in the basic financial statements; assessing the
accounting principles used and significant estimates made by management; and evaluating the
overall basic financial statement presentation. The independent auditor concluded, based upon the
audit, that there was a reasonable basis for rendering an unmodified opinion that the City’s
financial statements for the fiscal year ended December 31, 2025, are fairly presented in
conformity with U.S. GAAP. The independent auditor’s report is presented as the first component
of the financial section of this report.
U.S. GAAP requires that management provide a narrative introduction, overview and analysis to
accompany the basic financial statements in the form of Management’s Discussion and Analysis
(MD&A). This letter of transmittal is designed to complement the MD&A and should be read in
conjunction with it. The City’s MD&A can be found immediately following the independent auditor’s
report.

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Profile Of The City
The City is located on the western edge of St. Louis County. The City currently occupies a land
area of 32 square miles and serves a population of 49,999 residents (Census 2020). The City
enjoys a balance of residential neighborhoods and concentrated retail centers, including one of the
largest retail power centers in the country known as Chesterfield Commons, a nearby outlet mall
and continued redevelopment of a former outlet mall into an entertainment district. In addition,
redevelopment of the Chesterfield Mall into Downtown Chesterfield, a mixed-use development
planned to include residential, retail and office buildings has continued to progress with demolition
of the existing mall, which began in late 2024. Development of Wildhorse Village continues as the
first residential project opened in early 2024 with several more projects in the construction stage.
Once completed, the project will include a mixture of office, residential and retail uses surrounding
a lake.
The City was incorporated under Missouri law as a third-class city on June 1, 1988 and has
operated under a mayor/council/administrator form of government since that time. Policy-making
and legislative authority are vested in a governing council consisting of the Mayor and eight City
Council members. The City Council is responsible for, among other things, passing ordinances,
adopting the budget, appointing committees and hiring the City Administrator, City Attorney, Judge
and Prosecuting Attorney. The City Administrator is responsible for carrying out the policies and
ordinances of the City Council, for overseeing the day-to-day operations of the City and for
appointing the heads of the various departments. The City Council is elected on a non-partisan
basis. Council members serve two-year staggered terms, with four Council members elected each
year. The Mayor is elected at-large to serve a four-year term. The City provides a full range of
municipal services. These services include legislative, administrative, police services, judicial,
planning, public works and parks and recreation.
The annual budget serves as the foundation for the City’s financial planning and control. All
departments of the City are required to submit requests for appropriation to the Finance Director
each year. At the direction of the City Administrator, the Finance Director uses those requests as
the starting point for developing a rough draft of the proposed budget. The City Administrator then
interacts with all Department Heads to review/discuss those initial requests and to review revenue
projections with the Finance Director. The City Administrator is ultimately responsible for
completing the proposed budget and forwarding same to the Mayor and City Council for
discussion and ultimate approval. The City Council is required to hold a public hearing on the
proposed budget and to adopt a final budget no later than December 31, the close of the City’s
fiscal year. The appropriated budget is prepared by fund and department. Department heads may
make transfers of appropriations within a department for amounts up to twenty-five hundred dollars
($2,500) with prior approval by the Finance Director. Transfers within departmental budgets
ranging from twenty-five hundred dollars ($2,500) to five thousand dollars ($5,000) can be made
with prior approval by the Finance Director and City Administrator. Transfers within departmental
budgets over five thousand dollars ($5,000) may be made only with prior approval of a majority of
the City Council. Transfers of appropriations between departments, however, require the special
approval of the City Council. Budget-to-actual comparisons are provided in this report for each
individual governmental fund for which an appropriate annual budget has been adopted. The
Required Supplementary Information, which begins on page 45, includes the budgetary
comparison information for the General Fund and each major Special Revenue fund. The Other
Information, which begins on page 50, includes the budgetary comparison information for the other
major debt service and capital projects funds and each non-major fund.

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Factors Affecting Financial Condition
The information presented in the financial statements is perhaps best understood when it is
considered from the broader perspective of the specific environment within which the City
operates.
Local Economy
Private development within the City of Chesterfield remains strong and growing. Construction
costs for 2025 were in excess of $290,000,000 in new buildings and improvements to existing
facilities. There are 1,717 active, licensed businesses in Chesterfield as of December 31, 2025.
This includes 470 newly licensed business and 21 businesses with new ownership. Investment in
these businesses provides jobs, supports the school districts and provide many other benefits
throughout the community. The Missouri Statute was modified in 2022 and the City may no longer
issue a business license for the 170 home-based businesses that were active at the time of the
change.
Several large projects are in various stages of progress or approval. Some of them include
Downtown Chesterfield (redevelopment of Chesterfield Mall), Wildhorse Village, The District and
Gateway Studios. Diverse development throughout the City contributes to a robust local economy
and strong growth projected for the extended future.
Redevelopment of the Chesterfield Mall into Downtown Chesterfield, a mixed use development
planned to include residential, retail and office buildings has continued to progress with demolition
of the existing mall beginning in October 2024. The planned development will start with significant
infrastructure improvements to facilitate the redevelopment (currently estimated at over $150
million in infrastructure improvements).
Development opportunities within the Valley continue to diversify and add to the robust economy
already in place as evidenced by the continued redevelopment of the District into an entertainment
hub. The project has continued to transition from an outlet mall into an entertainment district.
Notable changes in the past year include additional food and beverage businesses and additional
parking for the facility.
Development of Wildhorse Village continues. Several residential projects opened in 2024 with
several more projects in the construction stage. Once completed, the project will include a mixture
of office, residential and retail uses surrounding a lake.
Chesterfield’s unemployment is 3.0% as of December 2025. This compares favorably to the St.
Louis County rate, which is 3.3%. (Source: Bureau of Labor Statistics) With a population of 49,999
(Census 2020), a median household income of $133,380 (2019-2023 Census estimate),
Chesterfield is a place where people want to live and where businesses want to locate. With
several new projects still under construction and many still in the review process, 2026 promises to
be another great year for Chesterfield’s economy.

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Medical
Founded in 1866, St. Luke’s Hospital, a 493-bed, nonprofit hospital in operation since 1975, is a
mainstay in Chesterfield’s economy and community. In addition to award-winning medical care,
they provide jobs, as the largest employer in Chesterfield (see Table 21 in the Statistical Section),
elder care, volunteer opportunities and support the City’s Backstoppers’ fundraiser. St. Luke’s is a
specialty hospital offering medical and surgical care in over 60 specialty areas such as
cardiovascular care and surgery, cancer care, neurosurgery and neurology, orthopedics, maternity
and other women’s health, general medicine, outpatient services, pediatrics and comprehensive
surgical services. They have partnered with the Cleveland Clinic Heart, Vascular and Thoracic
Institute to be St. Louis’ exclusive alliance provider of heart health services for the nation's No. 1
heart hospital. They have received the Healthgrades Specialty Excellence Awards for numerous
services and are the only hospital in Missouri to both be named one of America’s 50 Best
Hospitals for Cardiac Surgery and also receive the Cardiac Surgery Excellence Award for seven
years in a row, from 2019 through 2026. St. Luke’s constructed a $40 million - 160,000 square foot
expansion to its outpatient care center on its West campus in Chesterfield in 2017, which is home
to expanded cardiac rehabilitation and physical therapy areas; an Anticoagulation Clinic; The
Nutrition, Wellness & Diabetes Center; Wound Care and a Hyperbaric Medicine Center.
Mercy also has a large presence in Chesterfield, including the Virtual Care Center (VCC),
providing the world’s first facility dedicated to telehealth services. The VCC is the command center
for the nation’s largest single-hub electronic intensive care unit and other telehealth services,
including telestroke, Nurse On-Call and physician teleconsults. Other activities on this site include
a workspace for developing innovations in patient care, plus training and product testing. The City
is also served by Mercy Rehabilitation Hospital which is a 90-bed hospital providing both inpatient
and outpatient rehabilitation services. Mercy opened an urgent care and family medicine clinic in
2016 at Long and Edison, expanding their presence into the Chesterfield Valley.
Senior Living Facilities
With 22.8% of Chesterfield residents over the age of 65, healthcare and services for the aging
population continue to see activity in our economy. The City has several skilled nursing and
residential care facilities including Surrey Place, Brooking Park, Sunrise, Friendship Village and
The Sheridan. Shelbourne Senior Living, a 150-unit facility opened in 2024 offering a mix of
independent living, assisted care and memory care units.
Housing
Housing remains strong in Chesterfield with the remaining land for residential development continuing to shrink. Strong school districts with Parkway and Rockwood, along with low crime rates
make Chesterfield a very desirable area. Estates at Conway, Wildhorse Bluffs, Schaeffer Grove
and Tara Ridge are all in various phases of the approval and development process and will continue to add new dwelling units to the housing stock within the City.

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Sales Tax
Chesterfield is a member of the St. Louis County Sales Tax Pool (distribution based on
population), rather than a point-of-sale city. Legislative changes at the State level in 2016 ensures
that cities will retain at least 50.0% of the pooled sales tax generated within their municipality.
Sales tax remains as a driving force in the financial well-being for Chesterfield and continued
expansion of the size and number of local businesses continues to support this revenue stream.
As online sales diminish this revenue stream, free of any offset, many jurisdictions have chosen to
enact Use Tax legislation to replace the lost sales tax revenue. Chesterfield offered a use tax,
Proposition U, in the April, 2022 election and again in the April 2023 election, neither of which
passed.
Long-Term Financial Planning
The City confines long-term borrowing to capital improvements or projects that cannot be financed
from current revenue and where the issuance of long-term debt is required, it pays back the bonds
within a period not to exceed the expected useful life of the project. Highlighted below are the
actions of the City regarding the City's long-term needs.
The voters of the City approved a 1/2-cent capital improvement sales tax for street and sidewalk
improvements in 1997. These funds were used to repay debt on the general obligation bonds
approved at the same time for major reconstruction projects, which were refunded in 2007 and
paid off in 2019. This sales tax revenue continues to be used to fund current and future major
street and sidewalk improvements.
The City continuously explores options based on resident surveys concerning park improvements.
Some recommendations from a study included exploring opportunities to partner with St. Louis
County, Missouri and private providers of recreational services to acquire open space in the City
and provide walking paths and an outdoor amphitheater and lake in the Central Park. In response
to these efforts, voters passed a 1/2-cent sales tax for parks that took effect in April 2005. The City
has purchased park land, constructed amenities, such as the Chesterfield Amphitheater and has
funded recreation-based programs with the resources from this sales tax, including continuing
work on the Riparian Trail, a pedestrian and bicycle trail atop the levy and development of park
land leased from Logan University. In 2020, the City purchased additional land near the
Amphitheater and continues with the planning and implementation of its development.
Debt Administration
At December 31, 2025, the City had four debt issues outstanding. This consists of $995,000 in
Certificates of Participation for park and recreation improvements refunded in 2016, $6,055,000 in
Certificates of Participation for the 2020 Central Park addition, $13,415,000 in Certificates of
Participation for the Central Park Square building acquisition and $640,789 in limited General
Obligation bonds for the 2020 Brandywine NID.

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Awards And Acknowledgements
The Government Finance Officers Association of the United States and Canada (GFOA) awarded
a Certificate of Achievement for Excellence in Financial Reporting (Certificate of Achievement) to
the City for its annual comprehensive financial report for the fiscal year ended . This was the 36th
consecutive year that the City has received this prestigious award. In order to be awarded a
Certificate of Achievement, the City published an easily readable and efficiently organized annual
report. This report satisfied both U.S. GAAP and applicable legal requirements.
A Certificate of Achievement is valid for a period of one year only. We believe that our current
annual comprehensive financial report continues to meet the Certificate of Achievement Program's
requirements and we are submitting it to GFOA to determine its eligibility for another certificate.
In addition, the City received the GFOA's Award for Distinguished Budget Presentation for its
annual budget for fiscal year 2026. This was the 35th consecutive year that the City received this
award. In order to qualify for the Distinguished Budget Presentation Award, the City's budget
document met the program criteria as a policy document, as a financial plan, as an operations
guide and as a communications device.
The preparation of this report would not have been completed without the efficient and dedicated
services of the entire administrative staff of the various departments of the City. We would like to
especially acknowledge the dedicated services and assistance of the staff members in the Finance
Department. The Finance Department staff members were key components of maintaining the
City’s accounting systems and their contributions were invaluable.
We would also like to thank our auditors, Honkamp, LLC, for their help in formulating this report.
Our sincere gratitude is extended to you for your interest and support in planning and conducting
the financial operations of the City in a responsible and progressive manner.
Respectfully submitted,

Mike O. Geisel
City Administrator

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CITY OF CHESTERFIELD
PRINCIPAL OFFICIALS

CITY ADMINISTRATOR

MAYOR
Dan Hurt

Michael O. Geisel

COUNCIL MEMBERS

CITY ATTORNEY

Ward 1:

Chris Graville

Barbara McGuinness

JUDGE

Mary Monachella

Mark Gaertner

Ward 2:

PROSECUTING ATTORNEY

Patricia Tocco

Tim Engelmeyer

Mary Ann Mastorakos
Ward 3:
Lane Koch
Michael Moore
Ward 4:
Gary Budoor
Merrell Hansen

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Organizational Chart

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Financial Section

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Independent Auditor’s Report
The Honorable Mayor and Members
of the City Council
City of Chesterfield, Missouri
Report On The Audit Of The Financial Statements
Opinions
We have audited the financial statements of the governmental activities, each major fund and the
aggregate remaining fund information of the City of Chesterfield, Missouri (the City), as of and for
the year ended December 31, 2025 and the related notes to the financial statements, which
collectively comprise the City’s basic financial statements as listed in the table of contents.
In our opinion, the accompanying financial statements present fairly, in all material respects, the
respective financial position of the governmental activities, each major fund and the aggregate
remaining fund information of the City, as of December 31, 2025 and the respective changes in
financial position for the year then ended in accordance with accounting principles generally
accepted in the United States of America (U.S. GAAP).
Basis For Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United
States of America (U.S. GAAS) and the standards applicable to financial audits contained in
Government Auditing Standards, issued by the Comptroller General of the United States. Our
responsibilities under those standards are further described in the Auditor’s Responsibilities For
The Audit Of The Financial Statements section of our report. We are required to be independent of
the City and to meet our other ethical responsibilities, in accordance with the relevant ethical
requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient
and appropriate to provide a basis for our audit opinions.
2024 Financial Statements Restated
As discussed in Note 2 to the basic financial statements, the 2024 financial statements have been
restated to correct errors in accordance with GASB Statement No. 100, Accounting Changes and
Error Corrections, resulting in a restatement of beginning net position and fund balance, as
applicable. Our opinion is not modified with respect to this matter.

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Responsibilities Of Management For The Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in
accordance with U.S. GAAP and for the design, implementation and maintenance of internal control
relevant to the preparation and fair presentation of financial statements that are free from material
misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are
conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability
to continue as a going concern for twelve months beyond the financial statement issuance date,
including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities For The Audit Of The Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a
whole are free from material misstatement, whether due to fraud or error and to issue an auditor’s
report that includes our opinions. Reasonable assurance is a high level of assurance but is not
absolute assurance and therefore is not a guarantee that an audit conducted in accordance with
U.S. GAAS and Government Auditing Standards will always detect a material misstatement when it
exists. The risk of not detecting a material misstatement resulting from fraud is higher than one
resulting from error, as fraud may involve collusion, forgery, intentional omissions,
misrepresentations or the override of internal control. Misstatements are considered material if
there is a substantial likelihood that, individually or in the aggregate, they would influence the
judgement made by a reasonable user based on the financial statements.
In performing an audit in accordance with U.S. GAAS and Government Auditing Standards, we
•

Exercise professional judgement and maintain professional skepticism throughout the audit.

•

Identify and assess the risks of material misstatement of the financial statements, whether
due to fraud or error and design and perform audit procedures responsive to those risks.
Such procedures include examining, on a test basis, evidence regarding the amounts and
disclosures in the financial statements.

•

Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing
an opinion on the effectiveness of the City’s internal controls. Accordingly, no such opinion
is expressed.

•

Evaluate the appropriateness of accounting policies used and the reasonableness of
significant accounting estimates made by management, as well as evaluate the overall
presentation of the financial statements.

•

Conclude whether, in our judgment, there are conditions or events, considered in the
aggregate, that raise substantial doubt about the City’s ability to continue as a going
concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other
matters, the planned scope and timing of the audit, significant audit findings and certain internal
control-related matters that we identified during the audit.

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Required Supplementary Information
U.S. GAAP requires that the management’s discussion and analysis on pages 5 through 16 and the
budgetary comparison information and related notes on pages 45 through 49 be presented to
supplement the basic financial statements. Such information is the responsibility of management
and, although not a part of the basic financial statements, is required by the Governmental
Accounting Standards Board who considers it to be an essential part of financial reporting for
placing the basic financial statements in an appropriate operational, economic or historical context.
We have applied certain limited procedures to the required supplementary information in
accordance with U.S. GAAS, which consisted of inquiries of management about the methods of
preparing the information and comparing the information for consistency with management's
responses to our inquiries, the basic financial statements and other knowledge we obtained during
our audit of the basic financial statements. We do not express an opinion or provide any assurance
on the information because the limited procedures do not provide us with sufficient evidence to
express an opinion or provide any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the City’s basic financial statements. The combining General Fund and
individual nonmajor fund financial statements and budgetary comparison information are presented
for purposes of additional analysis and are not a required part of the basic financial statements.
The supplementary information is the responsibility of management and was derived from and
relates directly to the underlying accounting and other records used to prepare the basic financial
statements. The information has been subjected to the auditing procedures applied in the audit of
the basic financial statements and certain additional procedures, including comparing and
reconciling such information directly to the underlying accounting and other records used to prepare
the basic financial statements or to the basic financial statements themselves and other additional
procedures in accordance with U.S. GAAS. In our opinion, the combining and individual nonmajor
fund financial statements and budgetary comparison information is fairly stated, in all material
respects, in relation to the basic financial statement as a whole.
Other Information
Management is responsible for the other information included in the annual comprehensive financial
report. The other information comprises the introductory and statistical section but does not include
the basic financial statements and our auditor’s report thereon. Our opinions on the basic financial
statements do not cover the other information and we do not express an opinion or any form of
assurance thereon. In connection with our audit of the financial statements, our responsibility is to
read the other information and consider whether a material inconsistency exists between the other
information and the basic financial statements or the other information otherwise appears to be
materially misstated. If, based on the work performed, we conclude that an uncorrected material
misstatement of the other information exists, we are required to describe it in our report.

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Other Reporting Required By Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated
September 2, 2026 on our consideration of the City’s internal control over financial reporting and
on our tests of its compliance with certain provisions of laws, regulations, contracts and grant
agreements and other matters. The purpose of that report is solely to describe the scope of our
testing of internal control over financial reporting and compliance and the results of that testing
and not to provide an opinion on the effectiveness of the City's internal control over financial
reporting or on compliance. That report is an integral part of an audit performed in accordance
with Government Auditing Standards in considering the City's internal control over financial
reporting and compliance.
HONKAMP, LLC
St. Louis, Missouri
September 2, 2026

4
Page 24 of 243

CITY OF CHESTERFIELD, MISSOURI
MANAGEMENT’S DISCUSSION AND ANALYSIS (UNAUDITED)
As management of the City of Chesterfield, Missouri (the City), we offer readers of the City’s
financial statements this narrative overview and analysis of the financial activities of the City for
the fiscal year ended December 31, 2025. We encourage readers to consider the information
presented here in conjunction with additional information that we have furnished in our letter of
transmittal at the front of this report along with the City’s financial statements, including the
footnotes that follow this Management’s Discussion and Analysis.

Financial Highlights
•

On a government-wide basis, the assets of the City exceeded its liabilities and deferred
inflows of resources for the most recent fiscal year by $308,347,777. The City has
unrestricted net position totaling $40,261,679.

•

General revenue for governmental activities were $41,997,905 which included
$39,621,949 (94.34%) in property, sales, gross receipts, sewer lateral and other taxes.

•

Net expense from the various functions of governmental activities was $26,479,532.
Some of these expenses include general government $1,841,783 (7.00%), police
services $10,559,231 (39.90%), public works $11,164,084 (42.20%), parks and
recreation $2,399,006 (9.10%) and planning $927,446 (3.50%).

•

As of the close of the current fiscal year, the City’s governmental funds reported
combined ending fund balances of $52,854,019. Approximately 39.00% of this total
amount or $21,063,606, is available for spending at the City’s discretion.
As discussed in Note 2, beginning fund balance was restated by an increase of
$1,207,354 to reflect the correction of errors in the prior reporting period. After
accounting for this adjustment, ending fund balances increased by $4,710,709 from the
prior year. Much of the increase in fund balances is due to the increase in General Fund
sales tax receipts caused by inflation, insurance proceeds and investment income due to
higher interest rates.

•

At the end of the current fiscal year, unassigned fund balance for the General Fund was
53.10% of total General Fund expenditures for the current year.

•

The City’s total debt increased by a net $9,326,195 (79.20%) during the current fiscal
year. The change is attributed to the retirement of the Series 2020B Certificates of
Participation and the issuance of $13,415,000 in the Series 2025 Certificates of
Participation.

Overview Of The Financial Statements
This discussion and analysis is intended to serve as an introduction to the City’s basic financial
statements. The City’s basic financial statements consist of three components: 1) governmentwide financial statements, 2) fund financial statements and 3) notes to the basic financial
statements. This report also contains required supplementary information and other
supplementary information.

5
Page 25 of 243

CITY OF CHESTERFIELD, MISSOURI
Management’s Discussion And Analysis (Unaudited) (Continued)
Government-Wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad
overview of the City’s finances, in a manner similar to a private-sector business. Note the
government-wide financial statements exclude fiduciary fund activities.
The statement of net position presents information on all of the City’s assets, liabilities and
deferred inflows of resources, with the difference between the two reported as net position. Over
time, increases or decreases in net position may serve as a useful indicator of whether the
financial position of the City is improving or deteriorating.
The statement of activities presents information showing how the City’s net position changed
during the most recent fiscal year. All changes in net position are reported as soon as the
underlying event giving rise to the change occurs, regardless of the timing of related cash flows.
Thus, revenue and expenses are reported in this statement for some items that will only result in
cash flows in future fiscal periods.
The government-wide financial statements distinguish functions of the City that are principally
supported by taxes and intergovernmental revenue (governmental activities) from other
functions that are intended to recover all or a significant portion of their costs through user fees
and charges (business-type activities). The governmental activities of the City include general
government, parks and recreation, judicial, planning, public works and police services. The City
does not have any business-type activities.
The government-wide financial statements can be found on pages 17 and 18 of this report.

Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that
have been segregated for specific activities or objectives. The City, like other state and local
governments, uses fund accounting to ensure and demonstrate compliance with finance-related
legal requirements. All funds of the City are governmental funds. The City does not have any
proprietary or fiduciary funds.

Governmental Funds
Governmental funds are used to account for essentially the same functions reported as
governmental activities in the government-wide financial statements. However, unlike the
government-wide financial statements, governmental funds financial statements focus on nearterm inflows and outflows of expendable resources, as well as on balances of expendable
resources available at the end of the fiscal year. Such information may be useful in evaluating a
government’s near-term financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial
statements, it is useful to compare the information presented for governmental funds with similar
information presented for governmental activities in the government-wide financial statements.
By doing so, readers may better understand the long-term impact of the government’s near-term
financial decisions. Both the governmental funds balance sheet and the governmental funds
statement of revenue, expenditures and changes in fund balances provide a reconciliation to
facilitate this comparison between governmental funds and the government-wide governmental
activities.
6
Page 26 of 243

CITY OF CHESTERFIELD, MISSOURI
Management’s Discussion And Analysis (Unaudited) (Continued)
The City maintains several individual governmental funds. Information is presented separately in
the governmental funds balance sheet and in the governmental funds statement of revenue,
expenditures and changes in fund balances for the General Fund, the Parks Sales Tax Fund,
the Parks Construction Debt Service Fund, the Capital Improvement Sales Tax Trust Fund and
the American Rescue Plan Act Fund, all of which are considered to be major funds. Data from
the other governmental funds are combined into a single, aggregated presentation called other
governmental funds. Individual fund data for each of these nonmajor governmental funds is
provided in the form of combining statements in the other information section in this report.
The governmental funds financial statements can be found on pages 19 through 22 of this
report.

Notes To The Basic Financial Statements
The notes provide additional information that is essential to a full understanding of the data
provided in the government-wide and fund financial statements. The notes to the basic financial
statements can be found on pages 23 through 44 of this report.

Required Supplementary Information
In addition to the basic financial statements and accompanying notes, certain required
supplementary information can be found on pages 45 through 49 of this report.

Other Supplementary Information
The combining and individual fund statements, referred to earlier in connection with nonmajor
governmental funds, are presented immediately following the required supplementary
information. Combining and individual fund statements and schedules and budgetary
comparison information can be found on pages 50 through 65 of this report.

Government-Wide Financial Analysis – Financial Analysis Of The City As A Whole
The City presents its financial statements under the reporting model required by the
Governmental Accounting Standards Board (GASB) Statement No. 34, Basic Financial
Statements – and Management’s Discussion and Analysis – for State and Local Governments.
Therefore, a comparative analysis of government-wide data is also included in this report.
As noted earlier, net position may serve, over time, as a useful indicator of a government’s
financial position. In the case of the City, due to factors discussed later, the net position of
$308,347,777 increased in 2025 by approximately 5.30% as compared to the previous year.
At the end of 2025, the City had positive balances in all three categories of net position.
The largest portion of the City’s net position, $256,780,488 in 2025 (an increase of
approximately 7.10% from 2024), reflects its investment in capital assets (e.g., land,
infrastructure, buildings, machinery and equipment) less any related debt used to acquire those
assets that is still outstanding. The increase is primarily attributable to the acquisition of the
Main Circle Drive property during the current year.

7
Page 27 of 243

CITY OF CHESTERFIELD, MISSOURI
Management’s Discussion And Analysis (Unaudited) (Continued)
The City uses these capital assets to provide services to citizens. Consequently, these assets
are not available for future spending. Although the City’s investment in its capital assets is
reported net of related debt, it should be noted that the resources needed to repay this debt
must be provided from other sources, since the capital assets themselves cannot be used to
liquidate these liabilities.
Governmental Activities
December 31,
2024
2025
(Restated)
Assets
Current and other assets
Capital assets, not depreciated
Capital assets, net

Deferred Outflows Of Resources

$

71,964,433
135,851,521
141,998,051

$

63,487,323
132,884,718
118,670,723

$ 349,814,005

$ 315,042,764

$

$

Liabilities
Long-term liabilities
Other liabilities

—

21,754

8,538,390
11,980,363

19,445,883
10,696,604
$

30,142,487

$

20,518,753

Deferred Inflows Of Resources

$

11,323,741

$

1,716,361

Net Position
Net investment in capital assets
Restricted
Unrestricted

$ 256,780,488
11,305,610
40,261,679

$ 239,648,583
18,728,454
34,452,367

$ 308,347,777

$ 292,829,404

As discussed in Note 2 to the basic financial statements, the 2024 financial statements have
been restated to correct errors in accordance with GASB Statement No. 100, Accounting
Changes and Error Corrections, resulting in a restatement of beginning net position and fund
balance, as applicable.
An additional portion of the City’s net position, $11,305,610 in 2025, represents resources that
are subject to external restrictions on how they may be used. External restrictions include those
imposed by grantors, contributors, regulations of other governments or restrictions imposed by
law through constitutional provisions or legislation. This balance decreased by $7,422,844
(39.63%) in 2025 primarily as a result of the timing of transactions.

8
Page 28 of 243

CITY OF CHESTERFIELD, MISSOURI
Management’s Discussion And Analysis (Unaudited) (Continued)
The remaining category of the City’s net position represents an unrestricted net position balance
of $40,261,679 in 2025, which may be used to meet the City’s ongoing obligations to citizens
and creditors. There was an increase of $5,809,312 in unrestricted net position in 2025. The
increase was primarily a result of the issuance of the Series 2025 Certificates of Participation
and increased General Fund sales tax receipts, insurance proceeds and investment income.

9
Page 29 of 243

CITY OF CHESTERFIELD, MISSOURI
Management’s Discussion And Analysis (Unaudited) (Continued)
Governmental Activities
Governmental activities increased the City’s net position by $15,518,373. Key elements of this
are as follows:
Governmental Activities
For the Years Ended
December 31,
2024
2025
(Restated)
Revenue
Program revenue:
Charges for services
Operating grants and contributions
Capital grants and contributions
General revenue:
Taxes
Investment income
Miscellaneous

$

5,609,982
9,686,154
509,478

$

5,274,504
10,242,571
1,270,246

39,621,949
1,930,115
445,841
57,803,519

36,707,853
2,154,916
337,410
55,987,500

5,303,273
12,294,266
313,199
927,446
17,894,939
5,367,522
184,501
42,285,146

4,776,457
12,113,993
308,026
897,416
12,529,408
9,209,186
115,610
39,950,096

Changes In Net Position

15,518,373

16,037,404

Net Position – Beginning Of Year, 2024 Restated

292,829,404

276,792,000

$ 308,347,777

$ 292,829,404

Expenses
General government
Police services
Judicial
Planning and zoning
Public works
Parks and recreation
Interest and fiscal charges

Net Position – End Of Year

10
Page 30 of 243

CITY OF CHESTERFIELD, MISSOURI
Management’s Discussion And Analysis (Unaudited) (Continued)
Changes In Net Position
In 2025, the City's total revenue on a government-wide basis was $57,803,519, an increase of
$1,816,019 (3.00%) as compared to 2024. Tax revenue increased as a result of inflation and,
with the advanced development of Wildhorse Village in 2025, there was an increase of property
taxes designated to the Chesterfield Regional TIF RPA 2. Total 2025 expenses of $42,285,146
increased by $2,335,050 (6.00%), predominantly as a result of public works and parks projects
completed in 2025. As a result of the current year activity, the change in net position increased
by $15,518,373.

11
Page 31 of 243

CITY OF CHESTERFIELD, MISSOURI
Management’s Discussion And Analysis (Unaudited) (Continued)

12
Page 32 of 243

CITY OF CHESTERFIELD, MISSOURI
Management’s Discussion And Analysis (Unaudited) (Continued)
Financial Analysis Of The City’s Funds
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with
finance-related legal requirements.
Governmental Funds
The focus of the City’s governmental funds is to provide information on inflows and balances of
available expendable resources. Such information is useful in assessing the City’s financing
requirements. In particular, unassigned fund balance may serve as a useful measure of a
government’s net resources available for spending at the end of the fiscal year.
General Fund – At the end of year 2025, the unassigned fund balance of the General Fund was
$21,063,606 while the total fund balance was $23,691,964. As a measure of the General Fund’s
liquidity, it may be useful to compare both unassigned fund balance and total fund balance to
total fund expenditures and transfers out. Unassigned fund balance represents 47.20% of total
General Fund expenditures and transfers out of $44,615,015, while total fund balance
represents 53.10% of total General Fund expenditures and transfers out. General Fund revenue
increased $1,155,169 from 2024 primarily as a result lease revenue from the Central Park
Square building, which was purchased during 2025. General Fund expenditures increased
$18,022,944 primarily due to the Central Park Square acquisition.
The fund balance in the City’s General Fund increased by $5,918,063 (33.30%) from the prior
year fund balance compared to a $695,397 (4.10%) increase in 2024.
Other Major Governmental Funds – Changes in fund balances for other major governmental
funds can be described as follows:
•

The Parks Sales Tax Fund ended 2025 with fund balance of $6,989,378 a decrease of
$798,214 (10.20%) from the prior year. This decrease was due to factors such as
decreased investment income and an increase in capital outlay expenditures. The Parks
Sales Tax Fund transferred $2,908,034 to other funds for current and future debt service
expenditures.

•

The Capital Improvement Sales Tax Trust Fund ended the year with fund balance of
$4,795,240 a decrease of 51.80% from the prior year. This decrease was primarily due
to the timing of planned projects and related transfers.

•

The Parks Construction Debt Service Fund ended the year with fund balance of
$7,717,567, a decrease of 24.00% from the prior year caused by transfers to other
funds.

•

The American Rescue Plan Act Fund ended the year with a fund balance of $0 and will
be closed, as all resources received under the Coronavirus State and Local Fiscal
Recovery Funds program have been fully expended.
Fiduciary Funds – In January 2017, the GASB issued Statement Number 84 – Fiduciary
Activities. The criteria in GASB 84 redefined fiduciary activities and how they should be
reported. As such, with the implementation of GASB 84 during fiscal year 2020, the City
no longer has, nor reports, fiduciary activities.
13
Page 33 of 243

CITY OF CHESTERFIELD, MISSOURI
Management’s Discussion And Analysis (Unaudited) (Continued)
General Fund Budgetary Highlights
In the General Fund, the following significant variances occurred between the original budget,
the amended budget and actual revenues and expenditures for 2025:
•

Municipal taxes were less than the budgeted amount by $45,887 or 0.20%.

•

Investment income exceeded the budgeted amount by $724,999 or 205.3%. This was
primarily due to higher than expected interest rates available in the market and in the
increase in market value of the City's investment holdings.

•

Other revenue categories exceeded budgeted amounts, including Charges for Services,
Court Fines and Forfeitures, and Miscellaneous revenues. Lease revenue was
recognized for the first time this year following the acquisition of the Central Park Square
building.

•

Licenses and permits revenue was less than the budgeted amount by $67,143 or 5.70%
due to the budget being prepared conservatively based on the prior year's activities,
which were higher than the current year.

•

Intergovernmental revenue exceeded the budgeted amount by $1,117,252 of 14.80%.
This increase was primarily due to the receipt of a new grant from the Missouri
Department of Natural Resources.

Final results for any given year will generally differ from that year’s adopted budget. The final
revised budget of the City’s General Fund expenditures for 2025 was $44,891,501, which differs
from the original adopted budget of $27,048,105. The change in budget was predominantly to
account for the acquisition of the Central Park Square building.

14
Page 34 of 243

CITY OF CHESTERFIELD, MISSOURI
Management’s Discussion And Analysis (Unaudited) (Continued)
Capital Assets
The City has invested $277,849,572 in a broad range of capital assets, including park facilities,
roads, buildings, machinery and equipment and automobiles and trucks. This amount
represents a net increase for the current fiscal year (including additions and deductions) of
$26,294,131. In 2025, the City’s capital asset detail was as follows:
December 31,
2024

2025
Land
Art
Right-of-way
Buildings and other improvements
Machinery and equipment
Automobiles and trucks
Infrastructure (including construction-in progress)
Subscription assets

$

39,461,558
1,026,000
89,849,677
54,103,815
1,947,733
2,978,790
87,967,653
514,346

$ 277,849,572

$

40,691,454
951,000
89,758,561
34,283,969
1,872,313
2,634,857
80,720,313
642,974

$ 251,555,441

Additional information on the City’s capital assets can be found in Note 4 in the notes to the
basic financial statements.

Long-Term Liabilities
At the end of December 2025, the City had outstanding long-term debt obligations for
governmental activities in the amount of $23,296,511 compared to $14,139,766 in . Of this
amount, there are limited general obligation bonds in the amount of $640,789 and Certificates of
Participation in the amount of $20,465,000. Unamortized issuance premium totaled $147,799.
The City had compensated absences at the end of December 2025 in the amount of $1,586,638
and subscription-based information technology arrangements in the amount of $456,285. The
City’s long-term debt obligations increased by 64.8%, or $9,156,745, primarily due to the
issuance of the Series 2025 Certificates of Participation. This increase was partially offset by
routine debt service payments.

15
Page 35 of 243

CITY OF CHESTERFIELD, MISSOURI
Management’s Discussion And Analysis (Unaudited) (Continued)
The City’s governmental activities debt is detailed below:
Outstanding Long-Term Debt Obligations
December 31,
Percent
2024
2025
Change
Certificates of Participation (Parks) Series 2013
Certificates of Participation (Parks) Series 2016
Direct Placement Certificates of Participation (Parks)
Series 2020A
Direct Placement Certificates of Participation (Parks)
Series 2020B
Taxable Certificates of Participation Series 2025
Direct Placement Limited General Obligation
Bonds (NID) Series 2020C

$

—
995,000

$ 2,510,000
1,310,000

(100.0%)
(24.0%)

6,055,000

6,055,000

0.0%

—
13,415,000

1,230,000
—

(100.0%)
100.0%

640,789

674,594

(5.0%)

$ 21,105,789

$ 11,779,594

State statutes limit the amount of general obligation debt a governmental entity may issue to
10.00% of its total assessed valuation. The City’s authorized debt limit for fiscal year 2025 was
$312,924,167.
Additional information on the City’s long-term debt can be found in Note 5 in the notes to the
basic financial statements.

Economic Factors And Next Year’s Budget
•

The fiscal year 2026 annual budget for General Fund expenditures is $40,883,390,
which is a $16,372,542 decrease from the 2025 amended budget of $57,255,932. The
decrease is a result from the 2025 acquisition of the Central Park Square Building
located at 16150 Main Circle Dr.

•

Capital Improvement Fund expense budget for 2026 is $10,346,832, which is a
$2,475,472 decrease from the 2025 amended budget of $12,822,304.

•

Parks Sales Tax Fund expense budget for 2026 is $10,609,509, which is a $2,582,996
decrease from the 2025 amended budget of $13,192,505.

Requests For Information
This financial report is designed to provide a general overview of the City’s finances for all those
with an interest in the City’s finances. Questions concerning any of the information provided in
this report or requests for additional financial information should be addressed to the Office of
the Finance Director, 690 Chesterfield Parkway West, Chesterfield, MO 63017-0760.

16
Page 36 of 243

Basic Financial Statements

Page 37 of 243

CITY OF CHESTERFIELD, MISSOURI
STATEMENT OF NET POSITION
December 31, 2025
Governmental
Activities
Assets
Cash and investments
Receivables:
Municipal taxes
Intergovernmental
Interest
Lease
Other
Prepaids
Capital assets not being depreciated
Capital assets, net of accumulated depreciation

$

47,696,161
4,510,621
2,533,728
80,674
12,004,412
4,394,398
744,439
135,851,521
141,998,051

$ 349,814,005
Liabilities
Accounts payable and accrued liabilities
Accrued salaries and other benefits
Accrued interest payable
Unearned revenue
Other liabilities
Long-term liabilities:
Due within one year
Due in more than one year

Deferred Inflows Of Resources
Deferred amount on lease
Net Position
Net investment in capital assets
Restricted for:
Parks
Opioid abatement
Public safety
Capital projects
NID assessments
Sewer lateral
Special business district
Unrestricted

$

2,134,939
975,719
4,845
607,775
3,122,698
3,850,628
19,445,883

$

30,142,487

$

11,323,741

$ 256,780,488
5,398,903
21,555
188,790
4,795,240
38,896
608,931
253,295
40,261,679
$ 308,347,777

See accompanying notes to the financial statements

17
Page 38 of 243

CITY OF CHESTERFIELD, MISSOURI
STATEMENT OF ACTIVITIES
For The Year Ended December 31, 2025

Functions/Programs
Governmental Activities
General government
Police services
Judicial
Planning
Public works
Parks and recreation
Interest and amortization of
deferred charges on long-term debt

Expenses
$

5,303,273
12,294,266
313,199
927,446
17,894,939
5,367,522

$

184,501
$

General Revenue
Taxes:
Property
Sales
Gross receipts and franchise
Other
Investment income
Miscellaneous
Total General Revenue

42,285,146

Program Revenue
Operating
Grants And
Contributions

Charges
For
Services
1,461,490
556,812
909,718
—
376,247
2,305,715

$

—
$

5,609,982

2,000,000
1,178,223
—
—
5,920,130
587,801

Net Revenues
(Expenses) And
Changes In
Net Position
Capital
Grants And
Contributions

Governmental
Activities

$

$

—
$

9,686,154

—
—
—
—
434,478
75,000
—

$

509,478

(1,841,783)
(10,559,231)
596,519
(927,446)
(11,164,084)
(2,399,006)
(184,501)

$

(26,479,532)

$

3,211,813
27,280,419
8,618,380
511,337
1,930,115
445,841
41,997,905

Change In Net Position

15,518,373

Net Position – Beginning Of Year,
As Previously Reported

291,622,050

Error Correction
Net Position – Beginning Of Year, As Restated
Net Position – End Of Year

See accompanying notes to the financial statements

1,207,354
292,829,404
$ 308,347,777

18
Page 39 of 243

CITY OF CHESTERFIELD, MISSOURI
BALANCE SHEET – GOVERNMENTAL FUNDS
December 31, 2025
Major Funds

$

22,553,878

$

2,314,738
2,402,574
37,066
9,987,422
1,641,234
26,097
744,439
39,707,448

Parks
Construction
Debt Service

Parks
Sales Tax

General
Cash and investments
Receivables:
Municipal taxes
Intergovernmental
Interest
Lease
Other
Due from other funds
Prepaids

Nonmajor Funds
Capital
Improvement
Sales Tax
Trust

$

5,267,997

$

—
42,750
—
2,016,990
1,481,083
—
—
8,808,820

$

7,673,959

$

—
—
43,608
—
—
—
—
7,717,567

$

4,716,577

$

—
88,404
—
—
1,272,081
—
—
6,077,062

American
Rescue Plan
Act
$

—

$

—
—
—
—
—
—
—
—

Other
Governmental
Funds
$

7,483,750

$

2,195,883
—
—
—
—
—
—
9,679,633

Total
Governmental
Funds
$

47,696,161

$

4,510,621
2,533,728
80,674
12,004,412
4,394,398
26,097
744,439
71,990,530

Liabilities, Deferred Inflows Of Resources And Fund Balances
Liabilities
Accounts payable and accrued liabilities
Accrued salaries and other benefits
Due to other funds
Unearned revenue
Other liabilities
Total Liabilities

$

Deferred Inflows Of Resources
Unavailable revenues
Deferred amount on leases
Total Deferred Inflows of Resources
Fund Balances
Nonspendable:
Prepaids
Restricted:
Parks
Opioid abatement
Public safety
Capital projects
NID assessments
Sewer lateral
Special business district
Committed:
Capital projects
Insurance proceeds
Assigned:
Debt service
Turf infield maintenance
CVAC improvements
Pickleball construction
Central Park Square
Unassigned
Total Fund Balances
$

See accompanying notes to the financial statements

1,039,587
813,099
—
601,784
2,793,547
5,248,017

$

155,509
145,775
10,351
5,991
—
317,626

$

—
—
—
—
—
—

$

935,826
16,845
—
—
329,151
1,281,822

$

—
—
—
—
—
—

$

4,017
—
15,746
—
—
19,763

$

2,134,939
975,719
26,097
607,775
3,122,698
6,867,228

945,542
9,821,925
10,767,467

—
1,501,816
1,501,816

—
—
—

—
—
—

—
—
—

—
—
—

945,542
11,323,741
12,269,283

744,439

—

—

—

—

—

744,439

—
21,555
33,901
—
—
—
—

5,398,903
—
—
—
—
—
—

—
—
—
—
—
—
—

—
—
—
4,795,240
—
—
—

—
—
—
—
—
—
—

—
—
154,889
—
38,896
608,931
253,295

5,398,903
21,555
188,790
4,795,240
38,896
608,931
253,295

—
811,554

—
—

—
—

—
—

—
—

8,603,859
—

8,603,859
811,554

—
—
—
500,000
516,909
21,063,606
23,691,964

—
1,300,000
290,475
—
—
—
6,989,378

7,717,567
—
—
—
—
—
7,717,567

—
—
—
—
—
—
4,795,240

—
—
—
—
—
—
—

—
—
—
—
—
—
9,659,870

7,717,567
1,300,000
290,475
500,000
516,909
21,063,606
52,854,019

39,707,448

$

8,808,820

$

7,717,567

$

6,077,062

$

—

$

9,679,633

$

71,990,530

19
Page 40 of 243

CITY OF CHESTERFIELD, MISSOURI
RECONCILIATION OF THE GOVERNMENTAL FUNDS
BALANCE SHEET TO THE STATEMENT OF NET POSITION
December 31, 2025
Total Fund Balances – Governmental Funds

$

52,854,019

Amounts reported for governmental activities in the statement of
net position are different because:
Capital assets used in governmental activities are not financial
resources and, therefore, are not reported in the governmental
funds. The cost of the assets is $431,893,599 and the
accumulated depreciation is $154,044,027.

277,849,572

Other long-term assets are not available to pay for current year
expenditures, and therefore, are deferred in the governmental
funds.

945,542

Long-term liabilities, including bonds payable, certificates of
participation, unamortized discounts and premiums, accrued
interest,
subscription-based
information
technology
arrangements and compensated absences, are not due and
payable in the current period and, therefore, are not reported as
liabilities in the governmental funds. Balances as of December
31, 2025, are as follows:
Accrued compensated absences
Subscription based information technology arrangements
Accrued interest on outstanding debt
Bonds and certificates of participation outstanding
Unamortized issuance premium

(1,586,638)
(456,285)
(4,845)
(21,105,789)
(147,799)

Total Net Position – Governmental Activities

See accompanying notes to the financial statements

$ 308,347,777

20
Page 41 of 243

CITY OF CHESTERFIELD, MISSOURI
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN
FUND BALANCES – GOVERNMENTAL FUNDS
For The Year Ended December 31, 2025
Nonmajor
Funds

Major Funds

Parks
Sales Tax

General
Revenue
Municipal taxes
Prop P public safety sales tax
Licenses and permits
Intergovernmental
Charges for services
Court fines and forfeitures
Investment income
Lease revenue
Miscellaneous

$

Expenditures
Current:
Legislative
Administrative
Police services
Judicial
Planning and zoning
Public works
Parks and recreation
Capital outlay
Debt service:
Principal
Interest and fiscal charges

17,239,853
3,294,613
1,113,857
8,647,952
586,142
887,820
1,077,999
690,102
327,483
33,865,821

$

7,943,730
—
—
579,301
2,008,318
—
383,046
295,484
115,576
11,325,455

Parks
Construction
Debt Service

Capital
Improvement
Sales Tax
Trust

American
Rescue Plan
Act

Other
Governmental
Funds

Total
Governmental
Funds

$

$

$

$

$

—
—
—
—
—
—
292,432
—
—
292,432

6,818,852
—
—
343,362
—
—
—
—
—
7,162,214

—
—
—
485,377
—
—
7,514
—
—
492,891

3,910,486
—
—
1,139
—
—
228,549
—
411,114
4,551,288

35,912,921
3,294,613
1,113,857
10,057,131
2,594,460
887,820
1,989,540
985,586
854,173
57,690,101

72,991
5,091,554
12,090,203
309,972
922,308
6,863,308
—
18,166,104

—
—
—
—
—
—
8,927,404
296,731

—
—
—
—
—
—
—
—

—
—
—
—
—
5,735,324
—
7,086,931

—
—
—
—
—
751,248
—
—

—
15,746
4,993
—
—
980,762
1,087,422
—

72,991
5,107,300
12,095,196
309,972
922,308
14,330,642
10,014,826
25,549,766

137,334
23,096
43,676,870

—
—
9,224,135

4,055,000
244,753
4,299,753

—
—
12,822,255

—
—
751,248

33,805
19,395
2,142,123

4,226,139
287,244
72,916,384

(9,811,049)

2,101,320

(4,007,321)

(5,660,041)

(258,357)

2,409,165

(15,226,283)

1,791,680
(938,145)
215,920
13,415,000
37,303
14,521,758

—
(2,908,034)
8,500
—
—
(2,899,534)

1,564,299
—
—
—
—
1,564,299

500,000
—
—
—
—
500,000

—
(9,800)
—
—
—
(9,800)

53,200
(53,200)
—
—
—
—

3,909,179
(3,909,179)
224,420
13,415,000
37,303
13,676,723

Net Change In Fund Balances

4,710,709

(798,214)

(2,443,022)

(5,160,041)

(268,157)

2,409,165

(1,549,560)

Fund Balances – Beginning Of Year,
As Previously Reported

17,773,901

7,787,592

10,160,589

9,955,281

268,157

7,250,705

53,196,225

Error Correction

1,207,354

—

—

—

—

—

1,207,354

Fund Balances – Beginning Of Year,
As Restated

18,981,255

7,787,592

10,160,589

9,955,281

268,157

7,250,705

54,403,579

Excess (Deficiency) Of Revenue Over
(Under) Expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Bond proceeds
Inception of SBITA

Fund Balances – End Of Year

$

23,691,964

See accompanying notes to the financial statements

$

6,989,378

$

7,717,567

$

4,795,240

$

—

$

9,659,870

$

52,854,019

21
Page 42 of 243

CITY OF CHESTERFIELD, MISSOURI
RECONCILIATION OF THE STATEMENT OF REVENUE,
EXPENDITURES AND CHANGES IN FUND BALANCES
OF THE GOVERNMENTAL FUNDS TO THE
STATEMENT OF ACTIVITIES
For The Year Ended December 31, 2025
Net Change In Fund Balances – Governmental Funds

$

Amounts reported for governmental activities in the statement of
activities are different because:
Governmental funds report capital outlays as expenditures
while governmental activities report depreciatin/amortization
expense to allocate those expenditures over the life of the
assets. This is the amount by which capital outlay expenditures
($36,562,918) exceeded depreciation ($9,103,768) in the
current period.
The net effect of various transactions involving capital assets:
Donated capital assets
Loss on disposal of capital assets

(1,549,560)

27,459,150
166,116
(1,331,135)

(1,165,019)

Revenues in the statement of activities that do not provide
current financial resources are not reported in the governmental
funds financial statements:
Increase in unavailable revenues

(52,699)

Proceeds from issuing long-term liabilities provide current
financial resources to governmental funds, but issuing debt
increases long-term liabilities in the statement of net position.
Repayment of long-term liabilities is an expenditures in the
governmental funds, but the repayment reduces long-term
liabilities in the statement of net position. Current year
repayments exceeded issuances as follows:
Issuance of subscription based information technology
arrangements
Issuance of Certificates of Participation
Repayments

(37,303)
(13,415,000)
4,226,139

Some expenses reported in the statement of activities do not
require the use of current financial resources and, therefore, are
not reported as expenditures in the governmental funds, as
follows:
Accrued compensated absences
Accrued interest on bonds
Amortization of bond premium
Amortization of deferred charges from defeasance of debt

(50,078)
5,000
119,497
(21,754)

Change In Net Position Of Governmental Activities

See accompanying notes to the financial statements

$

15,518,373

22
Page 43 of 243

CITY OF CHESTERFIELD, MISSOURI
NOTES TO THE BASIC FINANCIAL STATEMENTS
1.

Nature Of Business And Significant Accounting Policies
The City of Chesterfield, Missouri (the City) was incorporated on June 1, 1988 and
established a mayor/council/city administrator form of government. The City's major
operations include police protection, street maintenance and improvements, parks and
recreation, general administrative services, legislative services, judicial services and
planning.
The accounting policies and financial reporting practices of the City conform to accounting
principles generally accepted in the United States of America (U.S. GAAP) applicable to
governmental entities.
A summary of the City’s significant accounting policies follows:

The Financial Reporting Entity
The City defines its financial reporting entity in accordance with the criteria of the
Governmental Accounting Standards Board (GASB). A component unit is a legally separate
organization for which the primary government is considered to be financially accountable
and for which the nature and significance of their relationship with the primary government
are such that exclusion would cause the combined financial statements to be misleading.
The primary government is considered to be financially accountable if it appoints a majority
of an organization’s governing body and is able to impose its will on that organization or
there is a potential for the organization to provide specific financial benefits to or impose
specific financial burdens on the primary government. Based on this criteria, the City has
determined that its financial reporting entity consists of the City (primary government) and no
other reporting units.

Basis Of Presentation
The City’s basic financial statements include both government-wide (reporting on the City as
a whole) and fund financial statements (reporting the City’s major and in the aggregate
nonmajor funds).
Government-Wide Financial Statements
The government-wide financial statements (i.e., the statement of net position and the
statement of activities) report information on all of the nonfiduciary activities of the City. The
effect of interfund activity has been removed from these statements.
The statement of activities demonstrates the degree to which the direct expenses of a given
function or segment are offset by program revenue. Direct expenses are those that are
clearly identifiable with a specific function. Program revenue include: 1) charges for services
to customers or applicants who purchase, use or directly benefit from goods, services or
privileges provided by a given function and 2) grants and contributions that are restricted to
meeting the operational or capital requirements of a particular function. Taxes, special
assessments, unrestricted interest earnings, gains and other miscellaneous revenue not
included among program revenue are reported instead as general revenue.

23
Page 44 of 243

CITY OF CHESTERFIELD, MISSOURI
Notes To Basic Financial Statements (Continued)
Fund Financial Statements
Separate financial statements are provided for governmental funds. Major individual
governmental funds are reported as separate columns in the fund financial statements. All
other governmental funds are reported in one column labeled Other Governmental Funds.
The total fund balance for all governmental funds is reconciled to total net position for
governmental activities as shown on the statement of net position. The net change in fund
balances for all governmental funds is reconciled to the total change in net position as
shown on the statement of activities in the government-wide financial statements.

Fund Accounting
The fund financial statements of the City are organized on the basis of funds, each of which
is considered a separate accounting entity with self-balancing accounts that comprise its
assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund
balances, revenue and expenditures. Governmental resources are allocated to and
accounted for in individual funds based upon the purposes for which they are to be spent
and the means by which spending activities are controlled. The various funds are
summarized by type in the basic financial statements. The following fund types are used by
the City.

Governmental Fund Types
Governmental funds are those through which most governmental functions are financed.
The acquisition uses and balances of the City’s expendable financial resources and the
related liabilities are accounted for through governmental funds. The measurement focus is
upon determination of and changes in financial position rather than upon net income. The
following are the City’s major governmental funds:
General Fund – The General Fund is the general operating fund of the City. It is used to
account for all financial resources except those required to be accounted for in another
fund.
Parks Sales Tax Fund – The Parks Sales Tax Fund is a special revenue fund used to
account for the accumulation of resources from the 1/2 cent parks sales tax. All parks
and recreation activity is tracked in this fund.
Parks Construction Debt Service Fund – The Parks Construction Debt Service Fund is a
debt service fund used to account for the accumulation of resources from the issuance
of bonds and the payment of the related debts.
Capital Improvement Sales Tax Trust Fund – The Capital Improvement Sales Tax Trust
Fund is a capital improvement fund used to account for revenue received from the
capital improvement sales tax that are restricted for capital improvements.
American Rescue Plan Act Fund – The American Rescue Plan Act Fund is a special
revenue fund used to account for the accumulation of Coronavirus State and Local
Fiscal Recovery Fund resources from the American Rescue Plan Act.

24
Page 45 of 243

CITY OF CHESTERFIELD, MISSOURI
Notes To Basic Financial Statements (Continued)
The other governmental funds of the City are considered nonmajor. They are special
revenue funds that account for the proceeds of specific revenue sources that are legally
restricted to expenditures for specific purposes, capital projects funds used to account
for revenue received from debt proceeds and capital project expenditures and a debt
service fund that accounts for the accumulation of resources for and repayment of
general obligation long-term debt principal, interest and related costs.
The effect of interfund activity has been eliminated from the government-wide financial
statements.
Measurement Focus And Basis Of Accounting
Basis of accounting refers to when revenue and expenditures or expenses are recognized in
the accounts and reported in the basic financial statements. Basis of accounting relates to
the timing of the measurements made, regardless of the measurement focus applied.
The government-wide financial statements are reported using the economic resources
measurement focus and accrual basis of accounting. Revenue is recorded when earned and
expenses are recorded when a liability is incurred, regardless of the timing of the related
cash flows. Property taxes, when so levied, are recognized as revenue in the year for which
they are levied. Grants and similar items are recognized as revenue as soon as all eligibility
requirements have been met.
Governmental funds financial statements are reported using the current financial resources
measurement focus and the modified accrual basis of accounting. At year-end, entries are
recorded for financial reporting purposes to reflect the modified accrual basis of accounting
for governmental fund types.
Under the modified accrual basis of accounting, revenue is recorded when both measurable
and available. The term available is defined as collectible within the current period or soon
enough thereafter to be used to pay the liabilities of the current period. For the City,
available is defined as expected to be received within 60 days of fiscal year-end.
Expenditures generally are recorded when a liability is incurred, as under accrual
accounting. However, debt service expenditures, as well as expenditures related to
compensated absences, are recorded only when payment is due.
GASB criteria groups nonexchange transactions into the following four classes based upon
principal characteristics: derived tax revenue, imposed nonexchange revenue, governmentmandated nonexchange transactions and voluntary nonexchange transactions.
The City recognizes assets from derived tax revenue transactions (such as sales and
utilities gross receipt taxes) in the period when the underlying exchange transaction on
which the tax is imposed occurs or when the assets are received, whichever occurs first.
Revenue is recognized, net of estimated refunds and estimated uncollectible amounts, in
the same period that the assets are recognized, provided that the underlying exchange
transaction has occurred. Resources received in advance are reported as unearned
revenue until the period of the exchange.

25
Page 46 of 243

CITY OF CHESTERFIELD, MISSOURI
Notes To Basic Financial Statements (Continued)
The City recognizes assets from imposed nonexchange revenue transactions in the period
when an enforceable legal claim to the assets arises or when the resources are received,
whichever occurs first. Revenue is recognized in the period when the resources are required
to be used for the first period that use is permitted. Imposed nonexchange revenue also
include permits and court fines and forfeitures.
Intergovernmental revenue, representing grants and assistance received from other
governmental units, are generally recognized as revenue in the period when all eligibility
requirements have been met. Any resources received before eligibility requirements are met
are reported as deferred inflows of resources.
Charges for services in the governmental funds, which are exchange transactions are
recognized as revenue when received in cash because they are generally not measurable
until actually received.

Cash And Investments
The City places its cash with high quality financial institutions. At times, such amounts may
be in excess of the Federal Deposit Insurance Corporation insurance limits. Deposits in
financial institutions must be collateralized by securities pledged to the City by these same
institutions.
State statutes authorize Missouri local governments to invest in obligations of the United
States Treasury and U.S. government agencies, obligations of the State of Missouri, time
certificates of deposit and repurchase agreements.

Prepaids
Payments made to vendors for services that will benefit periods beyond the fiscal year end
are recorded as prepaid items. Prepaid items are equally offset by a fund balance reserve
which indicates that they do not constitute available spendable resources even though they
are a component of net current assets. An expenditure or expense is reported in the year in
which services are consumed.

Capital Assets
Capital assets, which include buildings, other improvements, machinery and equipment,
automobiles and trucks, infrastructure (e.g., streets, sidewalks, roads, bridges and similar
items) and subscription assets such as subscription agreements and computer software, are
reported in the governmental activities column in the government-wide financial statements,
net of accumulated depreciation. Capital assets are defined by the City as assets with an
estimated useful life in excess of one year with an initial individual cost of $5,000 or more.
Infrastructure assets are defined as streets with a cost of at least $250,000; sidewalks with a
cost of at least $50,000; land improvements with a cost of at least $5,000; and all buildings,
building improvements and land.

26
Page 47 of 243

CITY OF CHESTERFIELD, MISSOURI
Notes To Basic Financial Statements (Continued)
Purchased or constructed capital assets are reported at cost or estimated historical cost.
Donated capital assets, donated works of art and similar items are reported at estimated
acquisition value at the date of donation. General infrastructure assets acquired prior to
January 1, 2002, consist of the roads, bridges and network assets that were acquired or that
received substantial improvements and are reported at estimated historical cost using
deflated replacement cost. The costs of normal maintenance and repairs that do not add to
the value of the asset or materially extend the assets lives are not capitalized.
Depreciation, including depreciation recognized on assets acquired through government
grants and other aid, is computed on the straight-line method over the estimated useful lives
of the various classes of, except for infrastructure assets, which are computed using the
composite method. The estimated useful lives of depreciable capital assets are as follows:

Asset
Buildings
Other improvements
Machinery and equipment
Automobiles and trucks
Infrastructure

Years
40 years
10 – 25 years
5 – 10 years
5 – 7 years
15 – 30 years

Leases
The City serves as a lessor under a facility use license agreement with a private operator for
the use of the City’s athletic facilities and under multiple office space leases with tenants in a
city-owned office building. The City recognizes lease receivables and corresponding
deferred inflows of resources in the fund financial statements.
At the commencement of a lease, the City initially measures the lease receivable at the
present value of payments expected to be received during the lease term. Subsequently,
the lease receivable is reduced by the principal portion of lease payments received. The
deferred inflow of resources is initially measured as the initial amount of the lease
receivable, adjusted for lease payments received at or before the lease commencement
date. Subsequently, the deferred inflow of resources is recognized as revenue over the life
of the lease term.
Lease receivables are reported net of any allowance for uncollectable amounts.
Management evaluates collectability based on historical experience, the financial condition
of lessees and other economic factors.
Key estimates and judgments include how the City determines the discount rate it uses to
discount the expected lease receipts to present value, lease term and lease receipts. The
City uses its estimated incremental borrowing rate as the discount rate for leases.
The lease term includes the noncancellable period of the lease. Lease receipts included in
the measurement of the lease receivable is composed of fixed payments from the lessee.
The City monitors changes in circumstances that would require a remeasurement of its
lease and will remeasure the lease receivable and deferred inflows of resources if certain
changes occur that are expected to significantly affect the amount of the lease receivable.
27
Page 48 of 243

CITY OF CHESTERFIELD, MISSOURI
Notes To Basic Financial Statements (Continued)
Subscription-Based Information Technology Arrangements (SBITA)
The City has entered into contracts which convey control of the right-to-use software. The
City has recognized subscription liabilities and intangible right-to-use subscription assets in
the government-wide financial statements.
At the commencement of the subscription term, the City initially measures the subscription
liability at the present value of payment expected to be made during the subscription term.
Subsequently, the subscription liability is reduced by the principal portion of payments
made. The right-to-use subscription asset is initially measured as sum of the initial
subscription liability, adjusted for subscription payments made at or before the subscription
commencement date, plus capitalization implementation costs less any incentives received
from the SBITA vendor at or before the commencement of the subscription term.
Subsequently, the right-to-use subscription asset is amortized on a straight-line basis over
its useful life.
Key estimates and judgments related to subscription arrangements include how the City
determines the discount rate it uses to discount the expected payments to present value,
term and payments.
The City uses the interest rate charged by the subscription vendor as the discount rate.
When the interest rate charged by the vendor is not provided, the City generally uses its
estimated incremental borrowing rate as the discount rate.
The subscription term includes the noncancelable period of the subscription. Payments
included in the measurement of the liability are composed of fixed payments.
The City monitors changes in circumstances that would require a remeasurement of it
subscription and will remeasure the right-to-us subscription asset and liability if certain
changes occur that are expected to significantly affect the amount of the subscription
liability.
Right-to-use subscription assets are reported with other capital assets and subscription
liabilities are reported with long-term debt on the statement of net position.

Encumbrances
Within the governmental funds financial statements, no fund balances have been restricted
for outstanding encumbrances since appropriations lapse at year-end. Encumbrances are
reappropriated in the subsequent fiscal year’s budget to provide for the liquidation of the
prior commitments.

Compensated Absences
The City grants vacation to all full-time employees based on years of continuous service and
compensatory time is granted to all nonexempt employees for hours worked in excess of a
normal work week that are not taken within the current biweekly pay period. These benefits
are allowed to accumulate and to carry over, with limitation, into the next calendar year and
will be paid to employees upon resignation, retirement or death. Sick leave benefits do not
vest and, accordingly, are recorded as expenditures when paid.
28
Page 49 of 243

CITY OF CHESTERFIELD, MISSOURI
Notes To Basic Financial Statements (Continued)
A liability is recorded when each of the following have occurred: the leave is attributable to
services already rendered, the leave accumulates and carries forward from one reporting
period to the next and the leave is more likely than not to be used for time off or otherwise
paid in cash or settled through noncash means. A liability for these amounts is reported in
governmental fund financial statements only for employees who have resigned or retired.
The compensated absences liability has been computed based on rates of pay in effect at
December 31, 2025.

Capital Contributions
Capital contributions within public works represent government grants and other aid used to
fund capital projects. Capital contributions are recognized as revenue when the expenditure
is made and amounts become subject to claim for reimbursement. Amounts received from
other governments that are not restricted for capital purposes are reflected as
intergovernmental revenue.

Unearned Revenue
The City has received inspection fees in advance from various developers. These fees are
recognized as revenue as the City performs the inspections of the developments. This
revenue is recorded in the government-wide statements and fund financial statements as
unearned revenue. Unearned revenue in the fund financial statements also includes gross
receipt taxes received from wireless telecommunication companies under protest and grant
funds received in advance of meeting eligibility requirements.

Long-Term Liabilities
In the government-wide financial statements, long-term debt and other long-term obligations
are reported as liabilities in the statement of net position. Issuance premiums and discounts
are deferred and amortized over the life of the debt using the straight-line method, which
approximates the effective interest method. Long-term debt payable is reported net of
applicable bond premiums or discounts. Bond issuance costs are expensed as incurred.
In the fund financial statements, governmental fund types recognize bond premiums and
discounts, as well as bond issuance costs, during the current period. The face amount of
debt issued is reported as other financing sources. Premiums received on debt issuances
are reported as other financing sources while discounts on debt issuances are reported as
other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds
received, are reported as debt service expenditures.

Deferred Inflows Of Resources
Deferred inflows of resources represent an acquisition of net position applicable to a future
year(s) which will not be recognized as an inflow of resources (revenue) until that time.
Although certain revenues are measurable, they are not available. Available means
collected within the current year or expected to be collected soon enough thereafter to be
used to pay liabilities of the current year. Deferred inflows of resources in the governmental
fund financial statements represent the amount of assets that have been recognized, but the
related revenue has not been recognized since the assets are not collected within the
current year or expected to be collected soon enough, therefore, to be used to pay liabilities
of the current year.
29
Page 50 of 243

CITY OF CHESTERFIELD, MISSOURI
Notes To Basic Financial Statements (Continued)
Interfund Activity
Transfers of resources from a fund receiving revenue to the fund through which the
resources are to be expended are recorded as other financing sources (uses) in the
governmental fund financial statements.
In the process of aggregating data for the statement of net position and the statement of
activities, some amounts reported as interfund activity and balances in the funds were
eliminated or reclassified. Interfund receivables and payables were eliminated to minimize
the grossing up effect on assets and liabilities within the governmental activities column.

Governmental Fund Balances
In the governmental fund financial statements, fund balances are classified as follows:
Nonspendable – This consists of the governmental fund balances that are not in
spendable form or legally or contractually required to be maintained intact. The City’s
non-spendable fund balance consists of prepaid items.
Restricted – This consists of the governmental fund balances that are legally
restricted by outside parties or by law through constitutional provisions or enabling
legislation. The City’s restricted funds consist of various taxes approved by voters for
specific purposes, Neighborhood Improvement District (NID) assessments, special
business districts, and opioid abatement funds.
Committed – This consists of the governmental fund balances that can only be used
for specific purposes pursuant to constraints imposed by formal action (resolution) of
the City Council, the City’s highest level of decision-making authority. The City’s
committed fund balances consist of capital projects and insurance proceeds.
Assigned – This consists of the governmental fund balances that are intended to be
used for specific purposes by the City Council. The City’s assigned fund balance
includes prepaid debt service, turf infield maintenance and pickleball construction.
Unassigned – This consists of governmental funds that do not meet the definition of
nonspendable, restricted, committed or assigned. The General Fund is the only fund
that will report a positive unassigned fund balance.
City Council establishes (and modifies or rescinds) fund balance commitments by passage
of a resolution. For assigned fund balance, the City Council is authorized to assign amounts
to a specific purpose. The authorization to assign fund balance has also been delegated to
the Finance and Administration Committee. When both resources are available, the City will
spend the most restricted amounts before the least restricted.
In circumstances where an expenditure is to be made for a purpose for which amounts are
available in multiple fund balance classifications, the order in which resources will be
expended is as follows: restricted fund balance, followed by committed fund balance,
followed by assigned fund balance and lastly unassigned fund balance.

30
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CITY OF CHESTERFIELD, MISSOURI
Notes To Basic Financial Statements (Continued)
The fund balance of the City's General Fund has been accumulated to provide stability and
flexibility to respond to unexpected adversity and/or opportunities. The target is to maintain
an unassigned fund balance of not less than 40% of annual operating expenditures and
transfers out for the year.

Net Position
In the government-wide financial statements, net position is displayed in three components
as follows:
Net Investment In Capital Assets – This consists of capital assets, net of accumulated
depreciation, less the outstanding balances of any bonds, notes or other borrowings that
are attributable to the acquisition, construction or improvements of those assets.
Restricted – This consists of net position that is legally restricted by outside parties or by
law through constitutional provisions or enabling legislation.
Unrestricted – This consists of net position that do not meet the definition of restricted or
net investment in capital assets.

Use Of Restricted Resources
When an expenditure is incurred that can be paid using either restricted or unrestricted
resources (net position), the City’s policy is to first apply the expenditure toward restricted
resources and then toward unrestricted resources. In governmental funds, the City’s policy
is to first apply the expenditure toward restricted fund balance and then to other, lessrestrictive classifications – committed and then assigned fund balances before using
unassigned fund balances.

Use Of Estimates
The preparation of basic financial statements in conformity with U.S. GAAP requires the City
to make estimates and assumptions that affect the reported amounts of assets and liabilities
at fiscal year-end and revenue and expenditures during the reporting period. Actual results
could differ from those estimates.

2.

Restatement Of Beginning Fund Balance And Net Position
During the current year, the City identified errors in prior period financial reporting. These
errors have been corrected through a restatement of beginning fund balance in the General
Fund and beginning net position.
An error in the recording of accounts payable accruals resulted in an overstatement of
accounts payable and expenditures in prior periods. The correction reduced accounts
payable by $479,722 and increased beginning fund balance in the General Fund and
beginning net position by the same amount.

31
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CITY OF CHESTERFIELD, MISSOURI
Notes To Basic Financial Statements (Continued)
An error in unearned inspection fee revenue resulted in an overstatement of unearned
revenue and an understatement of revenue in prior periods. The correction reduced
unearned revenue by $727,632 and increased beginning fund balance in the General Fund
and beginning net position by the same amount.
The effects of correcting these errors on the City’s financial statements as of are as follows:
Reporting Units Affected By
Adjustments To And
Restatements Of Beginning
Balances
Governmental
Activities
General Fund

3.

Fund Balance/Net Position – Beginning
Of Year, As Previously Reported
Error correction

$ 17,773,901
1,207,354

$ 291,622,050
1,207,354

End Of Year, As Restated

$ 18,981,255

$ 292,829,404

Cash And Investments
GASB Statement No. 72, Fair Value Measurement and Application, provides the framework
for measuring fair value. That framework provides a fair value hierarchy that prioritizes the
inputs to valuation techniques used to measure fair value. The hierarchy gives the highest
priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1
measurements) and the lowest priority to unobservable inputs (level 3 measurements). The
three levels of the fair value hierarchy under GASB 72 are described below:
Level 1 – Inputs to the valuation methodology are unadjusted quoted prices for identical
assets or liabilities in active markets that the City has the ability to access.
Level 2 – Inputs to the valuation methodology include:
•

Quoted prices for similar assets or liabilities in active markets;

•

Quoted prices for identical or similar assets or liabilities in inactive markets;

•

Inputs other than quoted prices that are observable for the asset or liability and

•

Inputs that are derived principally from or corroborated by observable market data by
correlation or other means.

Level 3 – Inputs to the valuation methodology are unobservable and significant to the fair
value measurement.

32
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CITY OF CHESTERFIELD, MISSOURI
Notes To Basic Financial Statements (Continued)
The asset’s fair value measurement level within the fair value hierarchy is based on the
lowest level of any input that is significant to the fair value measurement. Valuation
techniques used need to maximize the use of observable inputs and minimize the use of
unobservable inputs. The following is a description of the valuation methodologies used for
assets measured at fair value.
•

U.S. Treasury Bills, government agency securities and money market mutual funds:
Valued using quoted market prices (Level 1 inputs).

•

Negotiable certificates of deposit: Valued using a matrix pricing model where similar
securities are given a price based on the credit rating and maturity (Level 2 inputs).

Cash and investments as of December 31, 2025 consist of the following:

Amount
Deposits
Cash on hand
Demand deposits

Investments
Negotiable certificates of deposit
United States agency securities
U.S. Treasury Bills
Money market mutual funds

$

1,100
38,290,254
38,291,354

2,494,088
2,263,564
4,616,855
30,300
9,404,807
$ 47,696,161

Interest Rate Risk
The City’s investment policy seeks to minimize the risk that the fair value of securities in the
portfolio will fall due to changes in general interest rates by:
•

Structuring the investment portfolio so that securities mature to meet cash
requirements for ongoing operations, thereby avoiding the need to sell securities on
the open market prior to maturity.

•

Maintaining a sufficient balance in liquid funds to adequately cover forecasted cash
requirements.

The City’s goal is to match its investments with its anticipated cash flow requirements. No
investments shall mature and become payable more than five years from the date of
purchase.

33
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CITY OF CHESTERFIELD, MISSOURI
Notes To Basic Financial Statements (Continued)
Maturities of investments held as of December 31, 2025 are as follows:
Fair
Value
Investment
Negotiable certificates of deposit
United States agency securities
U.S. Treasury Bills
Money market mutual funds

No
Maturity

Less Than
One Year

1–5
Years

Rating

750,000
1,276,004
2,025,157
—

Not rated
AAAm
AAAm
AAAm

$ 2,494,088
2,263,564
4,616,855
30,300

$

—
—
—
30,300

$ 1,744,088
987,560
2,591,698
—

$

$ 9,404,807

$

30,300

$ 5,323,346

$ 4,051,161

Custodial Credit Risk
For deposits, custodial credit risk is the risk that in the event of bank failure, the City’s
deposits may not be returned to it. Protection of the City’s deposits is provided by the
Federal Deposit Insurance Corporation, by eligible securities pledged by the financial
institution or by a single collateral pool established by the financial institution.
For investments, custodial credit risk is the risk that in the event of the failure of the
counterparty to a transaction, the City will not be able to recover the value of the
investments or collateral securities that are in the possession of an outside party. In
accordance with its policy, the City addresses custodial risk by pre-qualifying institutions with
which the City places investments, diversifying the investment portfolio and maintaining a
standard of quality for investments.

Credit Risk
The City’s investment policy seeks to minimize credit risk, the risk of loss due to the failure
of the security issuer by:
•

Pre-qualifying the financial institutions, securities dealers, intermediaries and
advisors with which the City will do business.

•

Diversifying the portfolio so that potential losses on individual securities will be
minimized.

•

Settling all purchase and sale transactions delivery versus payment.

According to the investment policy, any agency security purchased must be senior debt and
rated with the highest debt rating by Moody’s Investor Services, Inc. and Standard and
Poor’s Corporation. Information on the credit ratings associated with the City’s investments
as of December 31, 2025, excluding obligations of the United States government or
obligations explicitly guaranteed by the United States government is provided in the table
above.

34
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CITY OF CHESTERFIELD, MISSOURI
Notes To Basic Financial Statements (Continued)
Concentration Of Credit Risk
The investment policy states that the City will diversify by security type and institution.
Security types shall be diversified to minimize the risk of loss resulting from over
concentration of assets in a specific maturity, specific issuer or specific class of securities.
Diversification strategies are periodically reviewed. The City has no investments in any one
issuer (excluding investments issued by or explicitly guaranteed by the U.S. government,
investments in mutual funds, investments in external investment pools and investments in
other pooled investments) that represent 5.00% or more of the City’s total investments.

4.

Capital Assets
The following table summarizes the capital asset activity for the year ended December 31,
2025:
Balance
December 31,
2024
Governmental Activities
Capital assets not being depreciated:
Land
Art
Right-of-way
Construction in progress
Total Capital Assets Not Being Depreciated
Capital assets being depreciated:
Buildings
Other improvements
Machinery and equipment
Automobiles and trucks
Infrastructure
Subscription assets

Less: Accumulated depreciation for:
Buildings
Other improvements
Machinery and equipment
Automobiles and trucks
Infrastructure
Subscription assets
Total Capital Assets Being Depreciated

$ 40,691,454
951,000
89,758,561
1,483,703
132,884,718

$

Transfers
And
Additions

Transfers
And
Retirements

Balance
December 31,
2025

—
75,000
91,116
15,323,759
15,489,875

$

1,229,896
—
—
11,293,176
12,523,072

$ 39,461,558
1,026,000
89,849,677
5,514,286
135,851,521

27,570,639
49,054,275
7,545,369
8,091,108
173,874,593
802,066
266,938,050

20,827,078
2,008,321
535,113
1,282,505
7,842,015
37,303
32,532,335

—
—
242,331
932,287
2,253,689
—
3,428,307

48,397,717
51,062,596
7,838,151
8,441,326
179,462,919
839,369
296,042,078

13,616,114
28,724,831
5,673,056
5,456,251
94,637,983
159,092
148,267,327
118,670,723

911,609
2,103,944
443,801
853,225
4,625,258
165,931
9,103,768
23,428,567

—
—
226,439
846,940
2,253,689
—
3,327,068
101,239

14,527,723
30,828,775
5,890,418
5,462,536
97,009,552
325,023
154,044,027
141,998,051

$ 251,555,441

$ 38,918,442

$ 12,624,311

$ 277,849,572

35
Page 56 of 243

CITY OF CHESTERFIELD, MISSOURI
Notes To Basic Financial Statements (Continued)
Within the statement of activities, depreciation/amortization was charged to functions of the
primary government as follows:
Governmental Activities
General government
Parks and recreation
Public works
Police services

5.

$

374,084
2,516,411
5,697,105
516,168

$

9,103,768

Long-Term Liabilities
A summary of changes in long-term liabilities for the year ended December 31, 2025 is as
follows:
Balance
December 31,
2024
Compensated absences
Subscription based information
technology arrangements
Direct placement limited general
obligation bonds
Plus – issuance premium
Certificates of participation:
Certificates of Participation – direct
placement
Certificates of Participation – tax-exempt
Certificates of Participation – taxable
Total Certificates Of Participation

$

1,536,560

Additions
$

Reductions

50,078 * $

—

Balance
December 31,
2025
$

1,586,638

Amounts
Due Within
One Year
$

1,427,975

556,316

37,303

(137,334)

456,285

141,876

674,594
267,296

—
—

(33,805)
(119,497)

640,789
147,799

34,777
—

7,285,000
3,820,000
—
11,105,000

—
—
13,415,000
13,415,000

(1,230,000)
(2,825,000)
—
(4,055,000)

6,055,000
995,000
13,415,000
20,465,000

1,470,000
320,000
456,000
2,246,000

$ 14,139,766

$ 13,502,381

(4,345,636)

$ 23,296,511

$

$

3,850,628

*The change in the compensated absence liability is presented as a net change.
The general obligation bonds and the certificates of participation are liquidated by the Debt
Service Fund. The subscription-based information technology arrangements are liquidated
by the General Fund and the Parks Sales Tax Fund.

Subscription Based Information Technology Arrangements
In January 2024, the City entered into a 7-year subscription agreement for the use of a
weather alert system, which resulted in a subscription asset and liability of $23,128. The City
is required to make annual payments in the amount of $3,700 through 2031.
In January 2024, the City entered into a 5-year subscription agreement for an infrastructurefree license plate reader camera, which resulted in a subscription asset and liability of
$83,213. The City is required to make annual payments in the amount of $17,500 through
2029.
36
Page 57 of 243

CITY OF CHESTERFIELD, MISSOURI
Notes To Basic Financial Statements (Continued)
In January 2024, the City entered into a 5-year subscription agreement for software to
operate police mobile in-car cameras and police body cameras, which resulted in a
subscription asset and liability of $695,725. The City is required to make annual payments in
the amount of $129,850 through 2029.
In February 2025, the City entered into a 5-year subscription agreement for the use of
information technology software, which resulted in a subscription asset and liability of
$37,303. The City is required to make annual payments in the amount of $7,880 through
2030.
Future principal and interest payments as of December 31, 2025 are as follows:
Subscription Based Information
Technology Arrangements
Principal
Interest
Total

Year
2026
2027
2028
2029
2030

$

141,876
147,092
152,662
11,095
3,560

$

17,204
11,838
6,267
485
141

$

159,080
158,930
158,929
11,580
3,701

$

456,285

$

35,935

$

492,220

The cost of the subscription assets as of December 31, 2025 was $839,369 and the
accumulated amortization was $325,023.

Limited General Obligation Bonds Payable
In December 2020, the City issued $985,000 in Direct Placement Limited General Obligation
Bonds Series 2020C, the proceeds of which were used to refund the City for expenditures
related to the Brandywine NID project. The bonds bear interest of 2.875% and are repaid
through assessments of the NID residents through 2040.

37
Page 58 of 243

CITY OF CHESTERFIELD, MISSOURI
Notes To Basic Financial Statements (Continued)
The annual principal and interest requirements to maturity for the limited general obligation
bonds as of December 31, 2025, are as follows:
Direct Placement Limited
General Obligation Bonds
Principal
Interest
Total

Year
2026
2027
2028
2029
2030
2031 – 2035
2036 – 2040

$

34,777
35,777
36,760
37,862
38,951
212,174
244,488

$

18,423
17,423
16,439
15,337
14,249
53,825
21,509

$

53,200
53,200
53,199
53,199
53,200
265,999
265,997

$

640,789

$

157,205

$

797,994

Certificates Of Participation
Certificates of Participation evidence proportionate ownership interest in the right to receive
rental payments to be paid by the City under various lease and purchase agreements.
During the year ended December 31, 2025, the City issued Certificates of Participation,
Series 2025 to finance the acquisition of the Central Park Square building.
Certificates of Participation as of December 31, 2025 include the following:
$6,055,000 Direct Placement Certificates of
Participation, Series 2020A, due in varying
installments through December 2029, interest at
1.00% to 2.00%
$

6,055,000

$3,000,000 Certificates of Participation, Series
2016, due in varying installments through
December 2028, interest at 0.75% to 3.00%

995,000

$13,415,000 Taxable Certificates of Participation,
Series 2025, due in varying installments through
September 2045, interest at 5.95%

13,415,000
$ 20,465,000

38
Page 59 of 243

CITY OF CHESTERFIELD, MISSOURI
Notes To Basic Financial Statements (Continued)
The annual principal and interest requirements to maturity for the certificates of participation
as of December 31, 2025, are as follows:
Certificates Of Participation
Principal
Interest
Total

Year
2026
2027
2028
2029
2030
2031 – 2035
2036 – 2040
2041 – 2045

$

2,246,000
2,217,000
2,280,000
1,980,000
456,000
2,727,000
3,657,000
4,902,000

$

794,018
844,281
784,357
737,243
691,896
3,011,503
2,082,292
836,302

$

3,040,018
3,061,281
3,064,357
2,717,243
1,147,896
5,738,503
5,739,292
5,738,302

$ 20,465,000

$

9,781,892

$ 30,246,892

Legal Debt Margin
Under the statues of the State of Missouri, the limit of bonded indebtedness is 10% of the
most recent assessed valuation. The computation is as follows:
Assessed valuation – 2025 tax year
Debt limit – 10% of assessed valuation
Bonded indebtedness applicable to
debt limit (1)
Legal Debt Margin

$ 3,129,241,670
312,924,167
(640,789)
$

312,283,378

(1) The NID Act and the constitutional provision authorizing neighborhood improvement
districts expressly provide a debt limitation of 10% of the issuer’s then-current
assessed valuation. Accordingly, at this time, NID bonds are computed as part of the
general debt limitation.

6.

Leases
A lease is a contractual agreement that conveys control of the right to use another entity’s
nonfinancial asset for a period of time in an exchange or exchange-like transaction. The City
enters into lease agreements as a lessor for the use of certain City-owned facilities and
office space.
In January 2023, the City entered into a facility use license agreement as a lessor with a
private operator for the use of the City’s athletic facilities. The lease is for a term of ten
years, ending on December 31, 2032.

39
Page 60 of 243

CITY OF CHESTERFIELD, MISSOURI
Notes To Basic Financial Statements (Continued)
In October 2025, the City assumed ownership of a tenant-occupied office building and, as a
result, became the lessor under multiple existing lease agreements. These agreements
consist of office space leases to various tenants. The leases have varying terms that end at
various dates ranging from April 30, 2026 through June 30, 2033.
For the year ended December 31, 2025, the City recognized $980,521 in lease revenue
related to lessor lease agreements. As of December 31, 2025, the City reported a lease
receivable of $12,004,412 and deferred inflows of resources related to these lease
agreements totaling $11,323,741.
Future minimum lease payments to be received by the City under lease agreements in effect
at December 31, 2025 are:

Year
2026
2027
2028
2029
2030
2031 – 2031

7.

Principal And Interest Payments
Principal
Interest
$

2,466,371
2,358,706
2,268,901
1,991,189
1,368,089
1,385,659

$

317,550
254,404
191,496
128,534
77,474
61,327

$ 11,838,915

$

1,030,785

Restricted Net Position
The government-wide statement of net position reports $11,305,610 of restricted net
position, all of which is restricted by enabling legislation.

40
Page 61 of 243

CITY OF CHESTERFIELD, MISSOURI
Notes To Basic Financial Statements (Continued)

8.

Interfund Balances
Individual fund interfund receivable and payable balances as of December 31, 2025, are as
follows:

Receivable Fund

Amount

General Fund
General Fund

$

10,351
15,746

$

26,097

Payable Fund

Amount

Parks Sales Tax Fund
Nonmajor governmental funds

$

10,351
15,746

$

26,097

All of these interfund balances are due to either timing differences or to the elimination of
negative cash balances within the various funds. All interfund balances are expected to be
repaid during the fiscal year ending December 31, 2026.

9.

Interfund Transfers
Individual fund transfers for the year ended December 31, 2025, are as follows:
Transfers From
Parks
Sales
American
Tax
Rescue Plan
Fund
Act Fun

Other
Nonmajor
Governmental
Funds

—

1,781,880

$

438,145

1,126,154

500,000

—

General
Fund
General Fund
Parks Construction Debt
Service Fund
Capital Improvement
Sales Tax Trust Fund
Other Nonmajor
Governmental Funds

$

$

—

—

938,145

$ 2,908,034

$

9,800

$ 1,791,680

—

—

1,564,299

—

—

500,000

—
$

Total

—

9,800

$

53,200

53,200

53,200

$ 3,909,179

Interfund transfers were used to: 1) move revenue from the fund that ordinance or budget
requires to collect them to the fund that ordinance or budget requires to expend them; 2) use
unrestricted revenue collected in the General Fund to finance capital improvements and
other funds in accordance with budgetary authorization or 3) move revenue in excess of
current year expenditures to other funds.

41
Page 62 of 243

CITY OF CHESTERFIELD, MISSOURI
Notes To Basic Financial Statements (Continued)
Transfers between funds during the year are summarized as follows:

10.

•

The General Fund transferred $438,145 to the Parks Construction Debt Service Fund
for debt service on Certificates of Participation and $500,000 to the Capital
Improvements Sales Tax Trust Fund for street improvement projects.

•

The Parks Sales Tax Fund transferred $281,882 to the General Fund for operations,
$1,500,000 to the General Fund to partially fund the acquisition of the Central Park
Square building, and $1,126,152 to the Parks Construction Debt Service Fund for debt
service on Certificates of Participation.

•

The American Rescue Plan Act Fund transferred $9,800 to the General Fund
representing interest earnings.

•

The Brandywine NID Assessments Fund transferred $53,200 to the Brandywine NID
Debt Service Fund for debt service requirements.

Retirement Plan
The City contributes to the City of Chesterfield Missouri 401(a) Retirement Plan, a defined
contribution pension plan, for all eligible full-time employees who have attained the age of
18. The Plan is administered by Empower.
Benefit terms for the Plan are established and may be amended by the City Council. Per city
ordinance, the City contributes an amount equal to 8% of compensation of eligible
participants. For the year ended December 31, 2025, the City recognized pension expense
of $1,381,421.
Employees become vested in city contributions and earnings on city contributions after
completion of five years of credited service with the City. Nonvested city contributions are
forfeited upon termination of employment. Such forfeitures are used to offset contributions
from the City. For the year ended December 31, 2025, forfeitures reduced the City’s pension
expense by $106,606.

42
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CITY OF CHESTERFIELD, MISSOURI
Notes To Basic Financial Statements (Continued)

11.

Risk Management
The City is exposed to various risks of loss related to torts; theft of, damage to and
destruction of assets; errors and omissions; injuries to employees and natural disasters.
The City, along with various other local governments, participates in an insurance trust for
workers' compensation and for general liability matters (St. Louis Area Insurance Trust SLAIT). The purpose of this trust is to distribute the cost of self-insurance over similar
entities. The trust requires an annual premium payment from each entity to cover estimated
claims payable and reserves for claims. The members of the trust have no legal interest in
the assets, liabilities or fund balances of the insurance trust; however, the City is
contingently liable to fund its pro rata share of any deficit incurred by the trust should the
trust cease operations at some future date. The trust has contracted with an insurance
agent to handle all administrative matters, including processing of claims filed. The City’s
2025 premium payments to the trust were approximately $460,000.
The City also purchases commercial insurance to cover risks related to property loss, public
official liability, earthquakes and employees’ blanket bonds. Settled claims resulting from
these risks have not exceeded coverage in any of the past three years. There were no
significant reductions in insurance coverage from the prior year.

12.

Commitments And Contingencies
Litigation
The City generally follows the practice of recording liabilities resulting from claims and legal
actions only when they become fixed and determinable in amount. Various suits and claims
against the City are presently pending. It is management's opinion that any liability resulting
from pending suits in excess of insurance coverage will not have a material effect on the
financial statements of the City.

Federal Grants
Under the terms of federal grants, periodic audits are required and certain costs may be
questioned as not being appropriate expenditures under the terms of the grants. Such audits
could lead to reimbursements to the grantor agencies. It is the opinion of management that
such reimbursements, if any, will not have a material effect on the City’s financial position.

Deferred Compensation Plan
The City offers its employees a deferred compensation plan created in accordance with
Internal Revenue Code Section 457. The plan, available to all city employees, permits them
to defer a portion of their salary until future years. The deferred compensation is not
available to employees until termination, retirement, death or unforeseeable emergency.
The assets and liabilities of the deferred compensation plan are not included in the
accompanying basic financial statements.

43
Page 64 of 243

CITY OF CHESTERFIELD, MISSOURI
Notes To Basic Financial Statements (Continued)
Logan Park
During the year ended December 31, 2020, the City entered into an agreement for a piece
of land near Logan University to develop and use as a park. The agreement is for a total of
$1, which was paid in 2020. The initial period is 30 years, with an option to extend the
agreement another 30 years, with no additional payment required for the extension.

13.

Recent Accounting Pronouncements
The accounting principles governing the reported amounts, presentation and related
disclosures are subject to change from time to time based on new pronouncements and/or
rules issued by various governing bodies. The GASB is responsible for establishing U.S.
GAAP for state and local governments.
In April 2024, the GASB approved Statement No. 103, Financial Reporting Model
Improvements. The objective of this statement is to improve key components of the financial
reporting model to enhance the effectiveness in providing information that is essential for
decision making and assessing a governments accountability. The requirements of this
statement are effective for fiscal years beginning after June 15, 2025 and all reporting
periods thereafter.
In September 2024, the GASB approved Statement No. 104, Disclosure of Certain Capital
Assets. The objective of this statement is to provide users of governmental financial
statements with essential information about certain types of capital assets. The
requirements of this statement are effective for fiscal years beginning after June 15, 2025
and all reporting periods thereafter.
In December 2025, the GASB approved Statement No. 105, Subsequent Events. The
objective of this Statement is to improve the financial reporting requirements for subsequent
events, thereby enhancing consistency in their application and better meeting the
information needs of financial statement users. The requirements of this statement are
effective for fiscal years beginning after June 15, 2026 and all reporting periods thereafter.
The effect on the City’s financial statements, as a result of the adoption of these new
pronouncements, is unknown.

44
Page 65 of 243

Required Supplementary Information

Page 66 of 243

CITY OF CHESTERFIELD, MISSOURI
SCHEDULE OF REVENUE, EXPENDITURES AND CHANGES IN FUND
BALANCE – BUDGET AND ACTUAL – GENERAL FUND
For The Year Ended December 31, 2025

Original
Budget
Revenue
Municipal Taxes
Utility gross receipts
Sales taxes
Prop P public safety sales tax
Total Municipal Taxes

$

7,293,000
9,129,000
3,340,500
19,762,500

Revised
Budget

$

8,257,504
8,982,349
3,340,500
20,580,353

Actual

$

8,257,504
8,982,349
3,294,613
20,534,466

Variance With
Fund Budget
Positive
(Negative)

$

—
—
(45,887)
(45,887)

Licenses And Permits

1,181,000

1,181,000

1,113,857

(67,143)

Intergovernmental
Motor fuel and vehicle sales taxes
Cigarette tax
Road and bridge tax
Grants and other
Total Intergovernmental

2,550,000
75,000
2,269,500
636,200
5,530,700

2,550,000
75,000
2,269,500
2,636,200
7,530,700

2,945,591
69,968
2,383,740
3,248,653
8,647,952

395,591
(5,032)
114,240
612,453
1,117,252

Charges For Services
Inspection and subdivision fees
Zoning applications
Police reports
Other charges
Total Charges For Services

30,000
11,000
9,600
562,218
612,818

30,000
11,000
9,600
596,258
646,858

19,263
9,580
10,966
546,333
586,142

(10,737)
(1,420)
1,366
(49,925)
(60,716)

826,800
350,000
—
100,539
1,277,339

826,800
353,000
502,800
100,539
1,783,139

887,820
1,077,999
690,102
327,483
2,983,404

61,020
724,999
187,302
226,944
1,200,265

28,364,357

31,722,050

33,865,821

2,143,771

Expenditures

27,048,105

44,891,501

43,676,870

1,157,769

Excess Of Revenue Over Expenditures

1,316,252

(13,169,451)

(9,811,049)

986,002

Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Bond proceeds
Inception of SBITA
Total Other Financing Sources (Uses

805,590
(9,586,773)
150,000
—
—
(8,631,183)

4,805,590
(12,586,773)
150,000
—
—
(7,631,183)

1,791,680
(938,145)
215,920
13,415,000
37,303
14,521,758

(3,013,910)
11,648,628
65,920
13,415,000
37,303
22,152,941

Other
Court fines and forfeitures
Investment income
Lease revenue
Miscellaneous
Total Other

Net Change In Fund Balance

$

(7,314,931)

$

(20,800,634)

$

4,710,709

$

See accompanying independent auditor’s report and notes to budgetary comparison information

23,138,943

45
Page 67 of 243

CITY OF CHESTERFIELD, MISSOURI
SCHEDULE OF REVENUE, EXPENDITURES AND CHANGES IN FUND
BALANCE – BUDGET AND ACTUAL – GENERAL FUND (CONTINUED)
For The Year Ended December 31, 2025

Original
Budget
Expenditures
General Government
Legislative

$

Revised
Budget

76,075

$

76,073

Actual

$

72,991

Variance With
Fund Budget
Positive
(Negative)

$

3,082

Administrative
Customer service
City administrator
Finance
Central services
Information systems
Central Park Square
Total Administrative

114,640
909,770
827,685
1,881,919
1,524,341
—
5,258,355

115,472
909,770
778,370
1,989,696
1,513,728
21,641
5,328,677

114,200
886,448
753,180
1,979,709
1,444,618
21,641
5,199,796

1,272
23,322
25,190
9,987
69,110
—
128,881

Police Services
Personal services
Contractual services
Commodities
Capital outlay
Total Police Services

11,733,620
632,603
303,777
439,500
13,109,500

11,733,620
471,707
317,325
458,294
12,980,946

11,382,390
436,183
271,631
428,887
12,519,091

351,230
35,524
45,694
(29,407)
403,041

Judicial

348,050

348,050

309,972

38,078

Planning And Zoning

995,390

1,013,390

922,308

91,082

1,053,150
3,586,160
1,404,660
1,162,765
54,000
7,260,735

1,063,150
3,795,532
1,388,830
1,248,752
68,230
7,564,494

1,018,334
3,372,608
1,288,393
1,313,710
68,220
7,061,265

44,816
422,924
100,437
(64,958)
10
503,229

Capital Outlay

—

17,431,017

17,431,017

—

Debt Service
Principal
Interest and fiscal charges
Total Debt Service

—
—
—

126,734
22,120
148,854

137,334
23,096
160,430

(10,600)
976
(9,624)

Public Works
Administration and engineering
Street and sewer maintenance
Vehicle maintenance
Building maintenance
Street lighting
Total Public Works

$

27,048,105

$

44,891,501

$

43,676,870

$

See accompanying independent auditor’s report and notes to budgetary comparison information

1,157,769

46
Page 68 of 243

CITY OF CHESTERFIELD, MISSOURI
SCHEDULE OF REVENUE, EXPENDITURES AND CHANGES IN FUND
BALANCE – BUDGET AND ACTUAL – PARKS SALES TAX FUND
For The Year Ended December 31, 2025

Original
Budget
Revenue
Municipal Taxes
Sales taxes

$

Intergovernmental

Revised
Budget

8,160,000

$

8,160,000

$

Actual

Variance With
Fund Budget
Positive
(Negative)

7,943,730

$

(216,270)

—

575,000

579,301

4,301

Charges For Services

1,710,965

1,710,965

2,008,318

297,353

Investment Income

125,000

125,000

383,046

258,046

Lease Revenue

—

—

295,484

295,484

Miscellaneous

—
9,995,965

—
10,570,965

115,576
11,325,455

115,576
754,490

5,288,810
888,601
565,985
92,445
618,140
7,453,981

7,030,697
1,567,816
570,490
92,445
623,093
9,884,541

6,345,421
1,428,674
484,902
88,710
579,697
8,927,404

685,276
139,142
85,588
3,735
43,396
957,137

Expenditures
Parks And Recreation
Parks, recreation and maintenance
Arts and entertainment
Aquatics
Central Park concessions
Sports and wellness
Total Parks And Recreation
Capital Outlay

383,040

395,425

296,731

98,694

7,837,021

10,279,966

9,224,135

1,055,831

Excess Of Revenue Over Expenditures

2,158,944

290,999

2,101,320

1,810,321

Other Financing Sources (Uses)
Transfers out
Sale of capital assets
Total Other Financing Sources (Uses)

(1,412,539)
—
(1,412,539)

(2,912,539)
—
(2,912,539)

(2,908,034)
8,500
(2,899,534)

4,505
8,500
13,005

Net Change In Fund Balance

$

746,405

$

(2,621,540)

$

(798,214)

$

See accompanying independent auditor’s report and notes to budgetary comparison information

1,823,326

47
Page 69 of 243

CITY OF CHESTERFIELD, MISSOURI
SCHEDULE OF REVENUE, EXPENDITURES AND CHANGES IN FUND
BALANCE – BUDGET AND ACTUAL – AMERICAN
RESCUE PLAN ACT FUND
For The Year Ended December 31, 2025

Original
Budget
Revenue
Intergovernmental
Investment income

$

Revised
Budget
—
—
—

$

Actual
—
—
—

$

485,377
7,514
492,891

Variance With
Fund Budget
Positive
(Negative)
$

485,377
7,514
492,891

Expenditures
Public Works
Capital infrastructure

—

751,248

751,248

—

Excess (Deficiency) Of Revenue Over
(Under) Expenditures

—

(751,248)

(258,357)

492,891

Other Financing Uses
Transfers out

—

(9,800)

(9,800)

—

Net Change In Fund Balance

$

—

$

(761,048)

$

(268,157)

$

See accompanying independent auditor’s report and notes to budgetary comparison information

492,891

48
Page 70 of 243

CITY OF CHESTERFIELD, MISSOURI
NOTES TO BUDGETARY COMPARISON SCHEDULES
Explanation Of Budgetary Process
The City prepares and legally adopts an annual budget for all funds of the City. Budgets are
adopted on a basis consistent with U.S. generally accepted accounting principles. The Council
follows the procedures outlined below in establishing the budgetary data:
1. During or before the last week of November, the City Administrator submits to the City
Council a proposed operating budget for the fiscal year commencing the following January 1. The operating budget includes proposed expenditures, estimated revenue of the
fund for the budget year and the means of financing them.
2. On or before December 31, the City Administrator presents the proposed budget at a
public hearing prior to a regularly scheduled city council meeting. The budget is adopted
at a regular City Council meeting by resolution.
3. Copies of the proposed budget are made available for public inspection in the office of
the City Clerk for at least 10 days prior to passage of the budget. At least one public
hearing is held on the budget by the City Council. Notice of the hearing is given by publication in a newspaper with general circulation in the City.
4. The budget is adopted by the City Council by the affirmative vote of a majority of the
members of the City Council and approval by the Mayor on or before the last day preceding the budget year. If the budget has not been passed and approved by this time,
then the budget and appropriations for the current fiscal year shall be re-budgeted and
reappropriated for the budget year until a new budget is adopted and approved.
5. All appropriations lapse at year-end; outstanding encumbrances are reappropriated in
the subsequent fiscal year budget to provide for the liquidation of the prior commitments.
The legal level of budgetary control for the City’s original adopted annual budget is defined as
the budgeted division level of each department.
Subsequent transfers within each fund's budget may be made as follows:
a. Heads of departments may make transfers between fund divisions in an amount up to
$2,500 with the prior approval of the Finance Director.
b. Heads of departments may make transfers between fund divisions in an amount from
$2,500 to $5,000 with the prior approval of the Finance Director and the City Administrator.
c. Approval of a majority of the City Council is required for transfers in an amount over
$5,000.

49
Page 71 of 243

Other Supplementary Information

Page 72 of 243

CITY OF CHESTERFIELD, MISSOURI
COMBINING BALANCE SHEET
GENERAL FUND – BY ACCOUNTS
December 31, 2025

General

Public Safety
Sales Tax

Central Park
Square

Total
General

Assets
$

Cash and investments
Receivables:
Municipal taxes
Intergovernmental
Interest
Lease
Other
Due from other funds
Prepaids

22,201,934

$

2,314,738
2,216,841
14,332
—
1,049,014
26,097
744,439
$

28,567,395

(152,402)

$

—
165,171
—
—
592,220
—
—
$

604,989

504,346

$

—
20,562
22,734
9,987,422
—
—
—
$

10,535,064

22,553,878
2,314,738
2,402,574
37,066
9,987,422
1,641,234
26,097
744,439

$

39,707,448

$

1,039,587
813,099
601,784
2,793,547
5,248,017

Liabilities, Deferred Inflows Of Resources And Fund Balances
Liabilities
Accounts payable and accrued liabilities
Accrued salaries and other benefits
Unearned revenue
Other liabilities
Total Liabilities

$

840,031
376,069
467,171
2,793,547
4,476,818

Deferred Inflows Of Resources
Unavailable revenues
Deferred amount on leases
Total Deferred Inflows Of Resources
Fund Balances
Nonspendable:
Prepaids
Restricted:
Opioid abatement
Public safety
Committed:
Insurance proceeds
Assigned:
Pickleball construction
Central Park Square
Unassigned
Total Fund Balances
$

$

49,406
437,030
88,533
—
574,969

$

150,150
—
46,080
—
196,230

945,542
—
945,542

—
—
—

—
9,821,925
9,821,925

945,542
9,821,925
10,767,467

744,439

—

—

744,439

21,555
—

—
33,901

—
—

21,555
33,901

811,554

—

—

811,554

500,000
—
21,067,487
23,145,035

—
—
(3,881)
30,020

—
516,909
—
516,909

500,000
516,909
21,063,606
23,691,964

28,567,395

See accompanying independent auditor’s report

$

604,989

$

10,535,064

$

39,707,448

50
Page 73 of 243

CITY OF CHESTERFIELD, MISSOURI
COMBINING STATEMENT OF REVENUE, EXPENDITURES AND
CHANGES IN FUND BALANCES – GENERAL FUND – BY ACCOUNTS
For The Year Ended December 31, 2025

General
Revenue
Municipal taxes
Prop P public safety sales tax
Licenses and permits
Intergovernmental
Charges for services
Court fines and forfeitures
Investment income
Lease revenue
Miscellaneous

Expenditures
Current:
Legislative
Administrative
Police services
Judicial
Planning and zoning
Public works
Capital outlay
Debt service:
Principal
Interest and fiscal charges

$ 17,239,853
—
1,113,857
7,990,097
93,882
858,400
1,075,202
—
327,483
28,698,774

Public Safety
Sales Tax

Central Park
Square

Eliminations

$

$

$

—
3,294,613
—
657,855
492,260
29,420
—
—
—
4,474,148

—
—
—
—
—
—
2,797
690,102
—
692,899

Total
General
Fund

—
—
—
—
—
—
—
—
—
—

$ 17,239,853
3,294,613
1,113,857
8,647,952
586,142
887,820
1,077,999
690,102
327,483
33,865,821

72,991
5,069,913
—
309,972
922,308
6,726,476
306,200

—
—
12,090,203
—
—
—
428,887

—
21,641
—
—
—
136,832
17,431,017

—
—
—
—
—
—
—

72,991
5,091,554
12,090,203
309,972
922,308
6,863,308
18,166,104

10,601
979
13,419,440

126,733
20,617
12,666,440

—
1,500
17,590,990

—
—
—

137,334
23,096
43,676,870

15,279,334

(8,192,292)

(16,898,091)

—

(9,811,049)

815,388
(12,029,262)
181,880
—
37,303
(10,994,691)

8,591,117
(523,708)
34,040
—
—
8,101,449

4,000,000
—
—
13,415,000
—
17,415,000

(11,614,825)
11,614,825
—
—
—
—

1,791,680
(938,145)
215,920
13,415,000
37,303
14,521,758

Net Change In Fund Balances

4,284,643

(90,843)

516,909

—

4,710,709

Fund Balances – Beginning Of Year,
As Previously Reported

17,653,038

120,863

—

—

17,773,901

Error Correction

1,207,354

—

—

—

1,207,354

Fund Balances – Beginning Of Year,
As Restated

18,860,392

120,863

—

—

18,981,255

—

$ 23,691,964

Excess (Deficiency) Of Revenue Over
(Under) Expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Bond proceeds
Inception of SBITA

Fund Balances – End Of Year

$ 23,145,035

See accompanying independent auditor’s report

$

30,020

$

516,909

$

51
Page 74 of 243

CITY OF CHESTERFIELD, MISSOURI
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
December 31, 2025

Police
Forfeiture

Sewer
Lateral

Nonmajor Special Revenue Funds
Chesterfield
Chesterfield
Valley Tax
Brandywine
Regional Tax
Increment
NID
Increment
Financing
Assessments
Financing

Total
Special
Revenue
Funds

SBD
Wildhorse
Village

Nonmajor
Debt
Service Fund

Nonmajor Capital Projects Funds
Brandywine
Parks
Total
NID
Construction
Capital
Capital
Capital
Projects
Projects
Projects
Funds

Brandywine NID
Debt Service
Fund

Total
Nonmajor
Governmental
Funds

$

$

$

7,483,750

Assets
Cash and investments
Receivables:
Municipal taxes

$

154,889

$

—
$

154,889

303,786

$

307,155
$

610,941

4,479,214

$

—
$

4,479,214

39,288

$

—
$

39,288

2,329,290

$

1,776,079
$

4,105,369

140,646

$

112,649
$

253,295

7,447,113
2,195,883

36,637

$

—

—

$

—

36,637
—

—
—

2,195,883

$

9,642,996

$

36,637

$

—

$

36,637

$

—

$

9,679,633

$

4,017
15,746
19,763

$

—
—
—

$

—
—
—

$

—
—
—

$

—
—
—

$

4,017
15,746
19,763

Liabilities And Fund Balances
Liabilities
Accounts payable and accrued liabilities
Due to other funds
Total Liabilities

$

Fund Balances
Restricted:
Public safety
NID assessments
Sewer lateral
Special business district
Committed:
Capital projects
Total Fund Balances
$

—
—
—

$

2,010
—
2,010

$

1,615
—
1,615

$

392
—
392

$

—
15,746
15,746

$

—
—
—

154,889
—
—
—

—
—
608,931
—

—
—
—
—

—
38,896
—
—

—
—
—
—

—
—
—
253,295

154,889
38,896
608,931
253,295

—
—
—
—

—
—
—
—

—
—
—
—

—
—
—
—

154,889
38,896
608,931
253,295

—
154,889

—
608,931

4,477,599
4,477,599

—
38,896

4,089,623
4,089,623

—
253,295

8,567,222
9,623,233

36,637
36,637

—
—

36,637
36,637

—
—

8,603,859
9,659,870

154,889

$

610,941

$

See accompanying independent auditor’s report

4,479,214

$

39,288

$

4,105,369

$

253,295

$

9,642,996

$

36,637

$

—

$

36,637

$

—

$

9,679,633

52
Page 75 of 243

CITY OF CHESTERFIELD, MISSOURI
COMBINING STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN
FUND BALANCES – NONMAJOR GOVERNMENTAL FUNDS
For The Year Ended December 31, 2025

Police
Forfeiture
Revenue
Municipal taxes
Intergovernmental
Investment income
Miscellaneous

$

Expenditures
Current:
Administrative
Police services
Public works
Parks and recreation
Debt service:
Principal
Interest and fiscal charges

Excess (Deficiency) Of Revenue Over
(Under) Expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out

Net Change In Fund Balances
Fund Balances – Beginning Of Year
Fund Balances – End Of Year

$

—
1,139
—
—
1,139

Sewer
Lateral

$

437,403
—
—
—
437,403

Nonmajor Special Revenue Funds
Chesterfield
Chesterfield
Valley Tax
Brandywine
Regional Tax
Increment
NID
Increment
Financing
Assessments
Financing

$

—
—
152,131
355,763
507,894

$

—
—
—
55,351
55,351

$

3,222,342
—
59,424
—
3,281,766

Total
Special
Revenue
Funds

SBD
Wildhorse
Village

$

250,741
—
2,148
—
252,889

$

3,910,486
1,139
213,703
411,114
4,536,442

Nonmajor
Debt Service
Fund

Nonmajor Capital Projects Funds
Brandywine
Parks
Total
NID
Construction
Capital
Capital
Capital
Projects
Projects
Projects
Funds

Brandywine NID
Debt Service
Fund

Total
Nonmajor
Governmental
Funds

$

$

$

—
—
—
—
—

$

—
—
14,846
—
14,846

$

—
—
14,846
—
14,846

—
—
—
—
—

3,910,486
1,139
228,549
411,114
4,551,288

—
4,993
—
—

—
—
302,601
—

—
—
649,434
—

—
—
—
—

15,746
—
28,727
—

—
—
—
—

15,746
4,993
980,762
—

—
—
—
—

—
—
—
1,087,422

—
—
—
1,087,422

—
—
—
—

15,746
4,993
980,762
1,087,422

—
—
4,993

—
—
302,601

—
—
649,434

—
—
—

—
—
44,473

—
—
—

—
—
1,001,501

—
—
—

—
—
1,087,422

—
—
1,087,422

33,805
19,395
53,200

33,805
19,395
2,142,123

(3,854)

134,802

(141,540)

55,351

3,237,293

252,889

3,534,941

—

(1,072,576)

(1,072,576)

(53,200)

2,409,165

—
—
—

—
—
—

—
—
—

—
(53,200)
(53,200)

—
—
—

—
—
—

—
(53,200)
(53,200)

—
—
—

—
—
—

—
—
—

53,200
—
53,200

53,200
(53,200)
—

(3,854)

134,802

(141,540)

2,151

3,237,293

252,889

3,481,741

—

(1,072,576)

(1,072,576)

—

2,409,165

158,743

474,129

4,619,139

36,745

852,330

406

6,141,492

36,637

1,072,576

1,109,213

—

7,250,705

154,889

$

608,931

$

4,477,599

See accompanying independent auditor’s report

$

38,896

$

4,089,623

$

253,295

$

9,623,233

$

36,637

$

—

$

36,637

$

—

$

9,659,870

53
Page 76 of 243

CITY OF CHESTERFIELD, MISSOURI
SCHEDULE OF REVENUE, EXPENDITURES AND CHANGES IN
FUND BALANCE – BUDGET AND ACTUAL – MAJOR DEBT SERVICE
FUND – PARKS CONSTRUCTION DEBT SERVICE FUND
For The Year Ended December 31, 2025

Original
Budget
Revenue
Investment income

$

Expenditures
Debt service:
Principal
Interest and fiscal charges

Excess (Deficiency) Of Revenue Over
(Under) Expenditures
Other Financing Sources
Transfers in

Net Change In Fund Balance

60,000

Revised
Budget

$

60,000

Actual

$

292,432

Variance With
Fund Budget
Positive
(Negative)

$

232,432

4,055,000
243,403
4,298,403

4,055,000
244,903
4,299,903

4,055,000
244,753
4,299,753

—
150
150

(4,238,403)

(4,239,903)

(4,007,321)

232,582

4,293,779
4,293,779

4,293,779
4,293,779

1,564,299
1,564,299

(2,729,480)
(2,729,480)

$

See accompanying independent auditor’s report

55,376

$

53,876

$

(2,443,022)

$

(2,496,898)

54
Page 77 of 243

CITY OF CHESTERFIELD, MISSOURI
SCHEDULE OF REVENUE, EXPENDITURES AND CHANGES IN
FUND BALANCE – BUDGET AND ACTUAL – MAJOR CAPITAL
PROJECTS FUND – CAPITAL IMPROVEMENT SALES TAX TRUST FUND
For The Year Ended December 31, 2025

Original
Budget
Revenue
Municipal taxes:
Sales taxes
Intergovernmental

$

Expenditures
Public works
Capital outlay

6,936,000
518,950
7,454,950

$

6,936,000
518,950
7,454,950

Actual

$

6,818,852
343,362
7,162,214

$

(117,148)
(175,588)
(292,736)

1,544,255
6,585,000
8,129,255

5,735,276
7,087,028
12,822,304

5,735,324
7,086,931
12,822,255

(48)
97
49

(674,305)

(5,367,354)

(5,660,041)

(292,687)

—

500,000

500,000

—

Deficiency Of Revenue
Under Expenditures
Other Financing Sources
Transfers in
Net Change In Fund Balance

Revised
Budget

Variance With
Fund Budget
Positive
(Negative)

$

See accompanying independent auditor’s report

(674,305)

$

(4,867,354)

$

(5,160,041)

$

(292,687)

55
Page 78 of 243

CITY OF CHESTERFIELD, MISSOURI
NONMAJOR GOVERNMENTAL FUNDS
Special Revenue Funds
Special revenue funds are used to account for the proceeds of specific revenue sources (other
than expendable trusts or major capital projects) that are legally restricted to expenditures for
specified purposes. The following non-major special revenue funds are maintained by the City:
Police Forfeiture – This fund is used to account for special revenue received, which are
specifically earmarked for future expenditures in the area of public safety.
Sewer Lateral – This fund is used to account for special revenue received, which is
specifically earmarked for expenditures for repairs to residential sanitary sewer laterals.
Chesterfield Valley Tax Increment Financing (TIF) – This fund is used to account for
financial resources to be used for infrastructure and transportation projects in the
Chesterfield Valley.
Brandywine NID Assessments – This fund is used to account for financial resources
collected for the Brandywine NID.
Chesterfield Regional Tax Increment Financing – This fund is used to account for the
accumulation of resources to be used for projects in the Chesterfield Regional TIF
district.
Special Business District Wildhorse Village – This fund is used to account for special
revenue received, which are specifically earmarked for future expenditures within the
special business district.

Capital Projects Funds
Capital projects funds are used to account for the accumulation of resources for the acquisition
and construction of major capital assets. The following non-major capital projects funds are
maintained by the City:
Brandywine NID Capital Projects – This fund is used to account for the accumulation of
resources for the Brandywine NID.
Parks Construction Capital Projects – This fund is used to account for the accumulation
of resources from the 2009B Parks Bonds (subsequently refinanced with the 2014 Certificates of Participation) issue as well as the 2020A Direct Placement Bonds issue and
transfers in from the Parks Sales Tax Fund. The funds were designated to assist in the
development of city trails, streams, parks and other upgrades.

Debt Service Funds
Debt service funds are used to account for the accumulation of resources for, and the payment
of, certain general long-term debt principal, interest and related costs. The following debt
service fund is maintained by the City:
Brandywine NID Debt Service – This fund is used to account for the accumulation of
resources and payment of principal and interest on the 2020 Direct Placement General
Obligation bonds.
56
Page 79 of 243

CITY OF CHESTERFIELD, MISSOURI
SCHEDULE OF REVENUE, EXPENDITURES AND CHANGES IN
FUND BALANCE – BUDGET AND ACTUAL – NONMAJOR
SPECIAL REVENUE FUND – POLICE FORFEITURE FUND
For The Year Ended December 31, 2025

Original
Budget
Revenue
Intergovernmental

$

Expenditures
Police services
Capital outlay

Net Change In Fund Balance

3,000

Revised
Budget

$

5,500
43,950
49,450
$

See accompanying independent auditor’s report

(46,450)

3,000

Actual

$

5,500
43,950
49,450
$

(46,450)

1,139

Variance With
Fund Budget
Positive
(Negative)

$

4,993
—
4,993
$

(3,854)

(1,861)

(507)
(43,950)
(44,457)
$

42,596

57
Page 80 of 243

CITY OF CHESTERFIELD, MISSOURI
SCHEDULE OF REVENUE, EXPENDITURES AND CHANGES IN
FUND BALANCE – BUDGET AND ACTUAL – NONMAJOR
SPECIAL REVENUE FUND – SEWER LATERAL FUND
For The Year Ended December 31, 2025

Original
Budget
Revenue
Municipal taxes

$

Expenditures
Public works
Net Change In Fund Balance

Revised
Budget

430,000

$

430,000
$

See accompanying independent auditor’s report

—

430,000

Actual

$

430,000
$

—

437,403

Variance With
Fund Budget
Positive
(Negative)

$

302,601
$

134,802

7,403

127,399
$

134,802

58
Page 81 of 243

CITY OF CHESTERFIELD, MISSOURI
SCHEDULE OF REVENUE, EXPENDITURES AND CHANGES IN
FUND BALANCE – BUDGET AND ACTUAL – NONMAJOR
SPECIAL REVENUE FUND – CHESTERFIELD VALLEY TAX INCREMENT
FINANCING FUND
For The Year Ended December 31, 2025

Original
Budget
Revenue
Investment income
Miscellaneous

$

Expenditures
Public works
Net Change In Fund Balance

75,000
—
75,000

Revised
Budget

$

1,306,500
$

(1,231,500)

See accompanying independent auditor’s report

75,000
—
75,000

Actual

$

1,300,191
$

(1,225,191)

152,131
355,763
507,894

Variance With
Fund Budget
Positive
(Negative)

$

649,434
$

(141,540)

77,131
355,763
432,894

650,757
$

1,083,651

59
Page 82 of 243

CITY OF CHESTERFIELD, MISSOURI
SCHEDULE OF REVENUE, EXPENDITURES AND CHANGES IN
FUND BALANCE – BUDGET AND ACTUAL – NONMAJOR
SPECIAL REVENUE FUND – BRANDYWINE NID ASSESSMENTS FUND
For The Year Ended December 31, 2025

Original
Budget
Revenue
Miscellaneous

$

Expenditures
Public works

Revised
Budget

52,089

$

52,089

Variance With
Fund Budget
Positive
(Negative)

Actual

$

55,351

$

3,262

—

—

—

—

Excess Of Revenue Over Expenditures

52,089

52,089

55,351

3,262

Other Financing Uses
Transfers out

(53,200)

(53,200)

(53,200)

—

Net Change In Fund Balance

$

See accompanying independent auditor’s report

(1,111)

$

(1,111)

$

2,151

$

3,262

60
Page 83 of 243

CITY OF CHESTERFIELD, MISSOURI
SCHEDULE OF REVENUE, EXPENDITURES AND CHANGES IN
FUND BALANCE – BUDGET AND ACTUAL – NONMAJOR
SPECIAL REVENUE FUND – CHESTERFIELD REGIONAL TAX
INCREMENT FINANCING FUND
For The Year Ended December 31, 2025

Original
Budget
Revenue
Municipal taxes
Investment income

$

Expenditures
Administrative
Public works

Net Change In Fund Balance

378,910
10,000
388,910

Revised
Budget

$

—
35,000
35,000
$

See accompanying independent auditor’s report

353,910

378,910
10,000
388,910

Actual

$

15,800
28,730
44,530
$

344,380

3,222,342
59,424
3,281,766

Variance With
Fund Budget
Positive
(Negative)

$

15,746
28,727
44,473
$

3,237,293

2,843,432
49,424
2,892,856

(54)
(3)
(57)
$

2,892,913

61
Page 84 of 243

CITY OF CHESTERFIELD, MISSOURI
SCHEDULE OF REVENUE, EXPENDITURES AND CHANGES IN
FUND BALANCE – BUDGET AND ACTUAL – NONMAJOR
SPECIAL REVENUE FUND – SPECIAL BUSINESS DISTRICT
WILDHORSE VILLAGE FUND
For The Year Ended December 31, 2025

Original
Budget
Revenue
Municipal taxes
Investment income

$

Expenditures
Public works
Net Change In Fund Balance

Revised
Budget

118,850
—
118,850

$

118,850
$

See accompanying independent auditor’s report

—

118,850
—
118,850

Actual

$

118,850
$

—

Variance With
Fund Budget
Positive
(Negative)

250,741
2,148
252,889

$

—
$

252,889

131,891
2,148
134,039

(118,850)
$

252,889

62
Page 85 of 243

CITY OF CHESTERFIELD, MISSOURI
SCHEDULE OF REVENUE, EXPENDITURES AND CHANGES IN
FUND BALANCE – BUDGET AND ACTUAL – NONMAJOR
CAPITAL PROJECTS FUND – BRANDYWINE NID CAPITAL
PROJECTS FUND
For The Year Ended December 31, 2025

Original
Budget
Revenue
Investment income

$

Expenditures
Parks and recreation
Net Change In Fund Balance

Revised
Budget

—

$

—
$

See accompanying independent auditor’s report

—

—

Actual

$

—
$

—

Variance With
Fund Budget
Positive
(Negative)

—

$

—
$

—

—

—
$

—

63
Page 86 of 243

CITY OF CHESTERFIELD, MISSOURI
SCHEDULE OF REVENUE, EXPENDITURES AND CHANGES IN
FUND BALANCE – BUDGET AND ACTUAL – NONMAJOR
CAPITAL PROJECTS FUND – PARKS CONSTRUCTION
CAPITAL PROJECTS FUND
For The Year Ended December 31, 2025

Original
Budget
Revenue
Investment income

$

Expenditures
Parks and recreation
Net Change In Fund Balance

Revised
Budget

—

$

—
$

See accompanying independent auditor’s report

—

—

Actual

$

1,087,447
$

(1,087,447)

14,846

Variance With
Fund Budget
Positive
(Negative)

$

1,087,421
$

(1,072,575)

14,846

26
$

14,872

64
Page 87 of 243

CITY OF CHESTERFIELD, MISSOURI
SCHEDULE OF REVENUE, EXPENDITURES AND CHANGES IN
FUND BALANCE – BUDGET AND ACTUAL – NONMAJOR
DEBT SERVICE FUND – BRANDYWINE NID DEBT SERVICE FUND
For The Year Ended December 31, 2025

Original
Budget
Revenue
Investment income

$

Expenditures
Debt service:
Principal
Interest and fiscal charges

Revised
Budget

—

$

—

Variance With
Fund Budget
Positive
(Negative)

Actual

$

—

$

—

33,805
19,395
53,200

33,805
19,395
53,200

33,805
19,395
53,200

—
—
—

Deficiency Of Revenue Over
Expenditures

(53,200)

(53,200)

(53,200)

—

Other Financing Sources
Transfers in

53,200

53,200

53,200

—

Net Change In Fund Balance

$

See accompanying independent auditor’s report

—

$

—

$

—

$

—

65
Page 88 of 243

Statistical Section

Page 89 of 243

This part of the City's Annual Comprehensive Financial Report presents detailed information as
a context for understanding what the information in the financial statements, note disclosures
and required supplementary information says about the City's overall financial health.

Table Of Contents

Page(s)

Financial Trends, Tables 1 – 5 .................................................................................... 66 – 70
These schedules contain trend information to help the reader understand how the City’s
financial performance and well-being have changed over time.

Revenue Capacity, Tables 6 – 10................................................................................ 71 – 75
These schedules contain information to help the reader assess the City’s most significant
local revenue sources.

Debt Capacity, Tables 11 – 15 ..................................................................................... 76 – 80
These schedules present information to help the reader assess the affordability of the City’s
current levels of outstanding debt and the City’s ability to issue additional debt in the future.

Demographic and Economic Information, Tables 16 – 21.................................... 81 – 86
These schedules offer demographic and economic indicators to help the reader understand
the environment within which the City’s financial activities take place.

Operating Information, Tables 22 – 24 ...................................................................... 87 – 89
These schedules contain service and infrastructure data to help the reader understand how
the information in the City’s financial report relates to the services the City provides and
the activities it performs.
Sources: Unless otherwise noted, the information in these schedules is derived from the Annual
Comprehensive Financial Reports for the relevant year.

Page 90 of 243

CITY OF CHESTERFIELD, MISSOURI
TABLE 1
NET POSITION BY COMPONENT
LAST TEN YEARS
December 31

Governmental Activities
Net investment in capital assets
Restricted
Unrestricted

2025

2024
(Restated)

2023

2022

2021

2020

2019

2018

2017

2016

$ 256,780,488
11,305,610
40,261,679

$ 239,648,583
18,728,454
34,452,367

$ 232,456,299
11,958,513
32,477,585

$ 220,234,396
8,146,443
24,223,028

$ 212,160,959
5,405,276
21,381,401

$ 208,228,743
5,896,564
13,436,425

$ 203,101,607
1,214,353
18,062,401

$ 193,932,145
2,886,804
15,829,318

$ 190,432,849
3,663,377
11,564,575

$ 185,177,271
3,376,697
12,882,198

$ 308,347,777

$ 292,829,404

$ 276,892,397

$ 252,603,867

$ 238,947,636

$ 227,561,732

$ 222,378,361

$ 212,648,267

$ 205,660,801

$ 201,436,166

Source: Basic financial statements.

66
Page 91 of 243

CITY OF CHESTERFIELD, MISSOURI
TABLE 2
CHANGES IN NET POSITION
LAST TEN YEARS

2025
Primary Government Expenses
Governmental activities:
General government
$ 5,303,273
Police services
12,294,266
Judicial
313,199
Planning and zoning
927,446
Public works
17,894,939
Parks and recreation
5,367,522
Interest on long-term debt and amortization of
deferred charges on long-term debt
184,501
—
Capital outlay
Total Primary Government Expenses
42,285,146

2024

$

4,776,457
12,113,993
308,026
897,416
13,009,130
9,209,186

2023

$

4,606,600
12,371,310
301,014
836,150
5,792,944
4,950,712

2022

$

4,168,576
11,587,063
270,884
740,179
11,716,223
7,511,970

For The Year Ended December 31
2021
2020

$

3,832,085
10,631,410
272,124
739,470
10,893,985
6,992,756

$

3,636,501
5,347,017
270,068
719,034
9,704,548
11,176,396

2019

$

3,568,730
10,984,153
255,313
964,147
5,858,868
7,232,969

2018

$

3,384,763
11,224,519
260,041
777,546
10,655,827
7,335,566

2017

$

3,728,755
9,717,324
252,080
678,134
12,060,993
7,385,187

2016

$

3,466,585
9,356,672
241,757
908,638
12,005,296
7,563,968

115,610
—
40,429,818

274,911
—
29,133,641

342,813
—
36,337,708

509,215
—
33,871,045

1,666,436
—
32,520,000

932,721
—
29,796,901

1,119,173
—
34,757,435

1,279,567
399,771
35,501,811

1,845,028
—
35,387,944

Primary Program Revenue
Governmental activities:
Charges for services:
General government
Police services
Judicial
Planning and zoning
Public works
Parks and recreation
Operating grants and contributions
Capital grants and contributions
Total Primary Program Revenue

1,461,490
556,812
909,718
—
376,247
2,305,715
9,686,154
509,478
15,805,614

763,844
526,256
838,915
—
703,712
2,039,833
10,242,571
1,270,246
16,385,377

832,895
549,614
850,347
—
534,007
2,244,205
8,921,902
901,264
14,834,234

811,312
563,479
930,417
—
576,007
2,139,579
8,663,312
1,932,593
15,616,699

775,946
435,980
819,515
—
48,298
2,210,479
6,913,703
157,052
11,360,973

664,860
463,363
643,866
65,364
76,360
255,067
7,906,144
8,427
10,083,451

714,163
496,525
778,268
66,409
(151,079)
2,092,995
4,550,607
80,671
8,628,559

729,741
465,797
855,980
61,726
84,236
1,938,210
4,503,875
947,375
9,586,940

716,151
240,244
681,028
57,384
174,305
1,953,302
4,312,654
2,555,721
10,690,789

749,040
46,606
1,033,303
34,571
179,612
1,794,837
4,460,450
6,751,617
15,050,036

Net Revenue (Expenses)
Primary government net expense

(26,479,532)

(24,044,441)

(14,299,407)

(20,721,009)

(22,510,072)

(22,436,549)

(21,168,342)

(25,170,495)

(24,811,022)

(20,337,908)

3,211,813
27,280,419
8,618,380
511,337
1,930,115
445,841
—
—
41,997,905

665,137
27,295,827
8,239,465
507,424
2,154,916
337,410
—
—
39,200,179

75,027
26,160,586
9,757,568
503,912
1,890,200
200,644
—
—
38,587,937

—
25,795,495
7,746,063
506,162
217,694
111,826
—
—
34,377,240

—
23,053,157
7,272,353
530,001
10,494
644,944
1,138,124
1,246,903
33,895,976

—
19,699,029
7,105,466
534,004
92,787
188,634
—
—
27,619,920

—
22,258,813
7,492,613
532,241
370,270
244,500
—
—
30,898,437

—
22,553,778
8,146,494
537,617
280,845
639,227
—
—
32,157,961

—
20,147,798
7,807,439
531,574
147,383
401,463
—
—
29,035,657

3,872
20,150,313
8,001,265
568,195
47,685
244,993
—
—
29,016,323

$ 15,518,373

$ 15,155,738

$ 24,288,530

$ 13,656,231

$ 11,385,904

General Revenues And Other Changes In
Net Position
Primary Government
Governmental activities:
Taxes:
Property
Sales
Gross receipts and franchise
Other
Investment income
Miscellaneous
Special assessments
Gain on sale of capital assets

Change In Net Position

$

5,183,371

$

9,730,095

$

6,987,466

$

4,224,635

$

8,678,415

67
Page 92 of 243

CITY OF CHESTERFIELD, MISSOURI
TABLE 3
FUND BALANCES OF GOVERNMENTAL FUNDS
LAST TEN YEARS

2025
General Fund
Nonspendable
Restricted
Committed
Assigned
Unassigned

All Other Governmental Funds
Nonspendable
Restricted
Committed
Assigned
Unassigned

$

744,439
55,456
811,554
1,016,909
21,063,606

2024
$

783,051
47,401
831,808
1,400,000
14,711,641

2023
$

722,194
22,676
—
350,000
15,983,634

December 31,
2021
2020

2022
$

666,533
57,517
—
350,000
12,862,136

$

583,911
52,766
—
—
10,903,368

$

457,947
129,890
—
—
9,462,040

2019
$

454,640
129,090
—
—
10,064,879

2018
$

2017

2016

422,834
133,808
—
—
11,273,190

$

387,938
133,647
—
—
8,771,592

$

371,942
133,647
534,715
—
9,540,893

$ 23,691,964

$ 17,773,901

$ 17,078,504

$ 13,936,186

$ 11,540,045

$ 10,049,877

$ 10,648,609

$ 11,829,832

$

9,293,177

$ 10,581,197

$

$

$

$

$

$

—
699,584
2,023,141
7,822,850
—

$

—
734,973
350,290
8,496,683
(3,114)

$

5,000
2,368,182
384,814
5,101,047
(3,610)

$

5,000
3,141,806
387,926
3,250,264
(4,253)

$

—
2,951,324
582,387
3,048,857
(4,434)

$ 10,545,575

$

9,578,832

$

7,855,433

$

6,780,743

$

6,578,134

—
11,250,154
8,603,859
9,308,042
—

$ 29,162,055

—
18,681,053
6,580,682
10,160,589
—

$ 35,422,324

—
11,935,837
4,886,176
11,170,403
—

$ 27,992,416

—
8,088,926
2,439,698
8,512,887
—

$ 19,041,511

—
5,352,510
1,954,951
8,330,531
—

$ 15,637,992

68
Page 93 of 243

CITY OF CHESTERFIELD, MISSOURI
TABLE 4
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
LAST TEN YEARS
For The Years Ended December 31, 2025
2021
2020

2025

2024

2023

2022

$ 35,912,921
3,294,613
1,113,857
10,057,131
2,594,460
887,820
1,989,540
985,586
854,173
57,690,101

$ 32,863,358
3,315,697
1,201,617
7,933,614
2,665,214
814,066
2,167,262
—
3,534,251
54,495,079

$ 32,551,962
3,202,539
1,437,782
9,049,313
2,885,679
827,088
1,890,200
—
799,846
52,644,409

$ 30,195,509
3,034,530
1,485,720
9,724,139
2,816,724
918,453
217,697
—
792,949
49,185,721

$ 27,283,862
2,758,312
1,430,736
7,162,994
2,869,350
805,898
10,494
—
611,213
42,932,859

5,180,291
12,095,196
309,972
922,308
14,330,642
10,014,826
25,549,766

4,412,308
11,744,815
313,235
896,407
8,986,551
6,990,914
10,040,952

4,088,718
11,626,967
301,759
840,202
7,305,846
6,410,610
8,459,539

3,731,709
10,908,367
276,262
740,790
7,017,825
5,677,692
10,576,951

4,226,139
287,244
—
72,916,384

4,368,556
383,246
—
48,136,984

3,961,943
544,609
—
43,540,193

Excess (Deiciency) Of Revenues Over
(Under) Expenditures

(15,226,283)

6,358,095

Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Insurance proceeds
Bond proceeds
Inception of SBITA
Payments to escrow agent
Total Other Financing Sources (Uses)

3,909,179
(3,909,179)
224,420
—
13,415,000
37,303
—
13,676,723

Revenue
Municipal taxes
Prop P public safety sales tax
Licenses and permits
Intergovernmental
Charges for services
Court fines and forfeitures
Investment income
Lease revenue
Miscellaneous
Total Revenue
Expenditures
General government
Police services
Judicial
Planning and zoning
Public works
Parks and recreation
Capital outlay
Debt service:
Principal
Interest and fiscal charges
Cost of issuance
Total Expenditures

Net Change In Fund Balances
Debt service as a percentage of
noncapital expenditures

$ (1,549,560)

12.42%

$

2019

2018

2017

2016

$ 26,481,633
—
1,426,233
8,011,201
430,165
573,608
92,787
—
692,689
37,708,316

$ 29,410,787
—
1,490,178
4,727,936
2,200,348
782,473
370,270
—
538,188
39,520,180

$ 30,340,210
—
1,523,010
5,555,107
1,993,694
847,725
280,845
—
1,106,653
41,647,244

$ 27,420,647
—
1,663,844
6,985,266
2,304,720
711,087
147,385
—
485,485
39,718,434

$ 27,607,498
—
1,600,329
6,351,973
2,003,614
838,000
47,852
—
1,217,268
39,666,534

3,503,233
10,488,744
273,289
743,177
5,995,444
5,005,693
5,748,420

3,243,658
10,713,791
267,425
714,779
5,643,903
3,307,747
14,619,884

3,218,099
10,776,154
254,155
960,642
6,337,889
5,429,177
5,491,135

2,971,181
10,626,588
258,997
764,902
5,796,273
5,512,801
5,772,849

3,366,866
9,569,418
251,865
678,436
5,954,569
5,577,553
9,016,592

3,079,111
9,216,640
242,349
908,872
6,063,428
5,822,670
10,662,885

3,826,007
690,468
—
43,446,071

3,919,562
878,237
—
36,555,799

3,855,000
958,203
249,572
43,573,962

5,525,000
1,135,454
—
39,127,705

5,235,000
1,319,087
—
38,257,678

4,950,000
1,476,623
—
40,841,922

4,690,000
1,597,937
97,921
42,381,813

9,104,216

5,739,650

6,377,060

(5,865,646)

392,475

3,389,566

(1,123,488)

(2,715,279)

13,262,891
(13,262,891)
156,464
831,808
—
778,938
—
1,767,210

10,421,074
(10,421,074)
2,989,007
—
—
—
—
2,989,007

8,360,510
(8,360,510)
60,010
—
—
—
—
60,010

13,210,899
(13,210,899)
205,525
—
—
—
—
205,525

23,435,672
(23,435,672)
2,329
—
12,495,395
—
(6,264,067)
6,233,657

17,011,013
(17,011,013)
149,700
—
—
—
—
149,700

17,016,283
(17,016,283)
221,785
—
—
—
—
221,784

8,592,504
(8,592,504)
38,070
—
—
—
—
38,071

9,835,625
(9,835,625)
103,745
—
3,000,000
—
(2,898,141)
205,604

8,125,305

$ 12,093,223

3,611,350

$ (1,085,417)

$ (2,509,675)

12.99%

15.74%

20.67%

19.94%

19.59%

$

5,799,660

14.32%

$

6,582,585

15.32%

$

368,011

18.75%

$

542,175

22.75%

$

69
Page 94 of 243

CITY OF CHESTERFIELD, MISSOURI
TABLE 5
THE GENERAL FUND
LAST FIVE YEARS

2025 (1)

For The Years Ended December 31,
2024
2023
2022

2021

Revenue
$ 17,239,853
3,294,613
1,113,857
8,647,952
586,142
887,820
1,077,999
690,102
327,483
33,865,821

$ 16,770,665
3,315,697
1,201,617
6,067,749
626,088
814,066
1,105,295
—
2,809,475
32,710,652

$ 17,663,286
3,202,539
1,437,782
5,257,515
641,474
827,088
1,014,666
—
230,264
30,274,614

$ 15,577,813
3,034,530
1,485,720
5,135,068
677,145
918,453
(11,875)
—
182,672
26,999,526

$ 14,067,760
2,758,312
1,430,736
4,944,442
658,871
805,898
(4,777)
—
311,122
24,972,364

72,991
5,091,554
12,090,203
309,972
922,308
6,863,308
18,166,104

70,602
4,341,706
11,648,975
313,235
896,407
6,652,314
1,488,637

69,131
4,058,329
12,066,570
301,759
840,202
6,041,088
—

70,146
3,661,563
10,797,654
276,262
740,790
5,680,496
714,562

69,565
3,421,168
10,488,744
273,289
743,177
5,262,876
597,047

137,334
23,096
43,676,870

242,050
—
25,653,926

—
—
23,377,079

—
—
21,941,473

—
—
20,855,866

(9,811,049)

7,056,726

6,897,535

5,058,053

4,116,498

1,791,680
(938,145)
215,920
13,415,000
37,303
—
14,521,758

4,000
(8,109,411)
133,336
—
778,938
831,808
(6,361,329)

1,002,105
(5,023,748)
266,426
—
—
—
(3,755,217)

1,005,015
(3,726,937)
60,010
—
—
—
(2,661,912)

3,485,649
(6,369,140)
205,525
—
—
—
(2,677,966)

Revenues And Other Sources Over
Expenditures And Other Uses

4,710,709

695,397

3,142,318

2,396,141

1,438,532

Fund Balance – January 1

18,981,255

17,078,504

13,936,186

11,540,045

10,101,513

$ 23,691,964

$ 17,773,901

$ 17,078,504

$ 13,936,186

$ 11,540,045

Municipal taxes
Prop P public safety sales tax
Licenses and permits
Intergovernmental
Charges for services
Court fines and forfeitures
Investment income
Lease revenue
Miscellaneous

Expenditures
Current:
Legislative
Administrative
Police Services
Judicial
Planning
Public Works
Capital outlay
Debt Service:
Principal
Interest and fiscal charges
Total Expenditures
Excess Of Revenues Over Expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Sale of capital assets
Bond proceeds
Inception of SBITA
Insurance proceeds
Total Other Financing Sources (Uses)

Fund Balance – December 31

(1) Beginning fund balance was restated in 2025 to reflect the correction of errors.

70
Page 95 of 243

CITY OF CHESTERFIELD, MISSOURI
TABLE 6
ASSESSED VALUE AND ACTUAL VALUE OF TAXABLE PROPERTY
LAST TEN YEARS
(DOLLARS IN THOUSANDS)

Fiscal Year
2025
2024
2023
2022
2021
2020
2019
2018
2017
2016

Residential
$

1,999,220
1,723,000
1,701,743
1,468,201
1,447,371
1,339,924
1,213,204
1,214,798
1,202,432
1,098,164

Real Property
Commercial

Agricultural

$

$

730,486
689,271
690,281
633,831
639,365
628,138
539,587
587,038
574,377
530,255

838
567
564
649
564
654
588
577
690
502

Personal
Property
$

398,698
403,141
396,085
361,110
301,669
283,935
254,706
255,371
249,002
244,208

Railroads And
Utilities

Total Taxable
Assessed
Value

$

$

—
—
27,774
589
—
645
16,905
18,691
18,691
19,057

3,129,242
2,815,980
2,816,447
2,464,380
2,388,969
2,253,296
2,024,990
2,076,475
2,045,192
1,892,186

Total
Direct
Tax Rate
$

—
—
—
—
—
—
—
—
—
—

Estimated
Actual Value
$ 14,009,253
12,437,758
12,394,608
10,799,754
10,529,118
9,875,286
8,894,105
9,058,265
8,935,431
8,233,951

Notes: Assessments are determined by the Assessor of St. Louis County as of January 1.
(1) Assessments are based on a percentage of estimated actual values. Real property is classified as residential, agricultural, or commercial. Residential property is assessed at 19%, agricultural is assessed at 12%, and commercial is assessed at 32%. All railroad and utility property is assessed
at 32%. All personal property is assessed at 33 1/3%. Real property is reassessed biannually in odd-numbered years.
(2) The City was incorporated on June 1, 1988. No property tax was levied by the City until 1995 when the voters approved an $11 million general
obligation bond issue for parks. The entire levy funded debt service on the bonds until they were paid off. The final levy was during 2014.
Source: St. Louis County Assessor.

71
Page 96 of 243

CITY OF CHESTERFIELD, MISSOURI
TABLE 7
DIRECT AND OVERLAPPING PROPERTY TAX RATES
(PER $100 OF ASSESSED VALUE)
LAST TEN YEARS

2025
Taxes levied on all property in the City:
Direct rate:
City of Chesterfield (1)

2024

2023

2022

For The Year Ended December 31, 2025
2021
2020
2019

2018

2017

2016

—

—

—

—

—

—

—

—

—

—

0.0300
0.3470
0.8993
0.2442
0.1710
0.1676
0.2196

0.0300
0.3790
0.9648
0.2628
0.1870
0.2156
0.2347

0.0300
0.3790
0.9616
0.2619
0.1870
0.2156
0.2340

0.0300
0.4180
1.0495
0.2787
0.2060
0.2277
0.2528

0.0300
0.4180
1.0158
0.2787
0.2060
0.2251
0.2455

0.0300
0.4430
1.1077
0.1987
0.2350
0.2331
0.2532

0.0300
0.4430
1.1077
0.1986
0.2120
0.2329
0.2549

0.0300
0.4890
1.1980
0.2129
0.2340
0.2694
0.2724

0.0300
0.4890
1.1912
0.2112
0.2340
0.2694
0.1195

0.0300
0.5150
1.2409
0.2185
0.2460
0.2795
0.1196

0.0590
2.1377

0.0640
2.3379

0.0640
2.3331

0.0700
2.5327

0.0710
2.4901

0.0750
2.5757

0.0750
2.5541

0.0840
2.7897

0.0840
2.6283

0.0880
2.7375

2.1377

2.3379

2.3331

2.5327

2.4901

2.5757

2.5541

2.7897

2.6283

2.7375

Other overlapping rates:
School districts (2):
Parkway
Rockwood
Total Other Overlapping Rates

3.1636
3.8816
7.0452

3.3654
3.8826
7.2480

3.2883
3.8907
7.1790

3.6481
4.1483
7.7964

3.6390
4.1252
7.7642

3.8330
4.2985
8.1315

3.7661
4.3463
8.1124

4.0640
4.5539
8.6179

3.9857
4.5015
8.4872

4.2163
4.6678
8.8841

Fire protection districts (3):
Metro West
Monarch
Total Fire Protection Districts

0.7960
0.9180
1.7140

0.8490
0.9920
1.8410

0.8400
0.8040
1.6440

0.9220
0.8740
1.7960

0.9310
0.8960
1.8270

1.0390
0.9050
1.9440

1.0440
0.8360
1.8800

1.1010
0.8800
1.9810

0.9680
0.7630
1.7310

1.0110
0.8050
1.8160

8.7592

9.0890

8.8230

9.5924

9.5912

10.0755

9.9924

10.5989

10.2182

10.7001

Overlapping rates:
State of Missouri
St. Louis County
Special School District
St. Louis Community College
St. Louis County Library
Metropolitan St. Louis Sewer District (Extension)
Metropolitan Zoological Park and Museum District
Sheltered Workshop
(Dev. Disability-Productive Living Board)
Total Overlapping Rates

Notes:
(1) The City levied property tax in 1995 when the voters approved an $11 million general obligation bond issue for parks. The entire levy funded debt
service, until it ended after 2014.
(2) All property is located in one of the two school districts whose boundaries include part of the City.
(3) All property is located in one of the two fire protection districts whose boundaries include part of the City.
Source: St. Louis County Collector
72
Page 97 of 243

CITY OF CHESTERFIELD, MISSOURI
TABLE 8
PRINCIPAL PROPERTY TAXPAYERS
CURRENT YEAR AND NINE YEARS AGO
(DOLLARS IN THOUSANDS)
2025

Taxpayer
Chapter 100 St Louis County
Bayer Research & Development, Previously Pfizer
Passco Chesterfield Dst
THF Chesterfield Development LLC
Friendship Village Of West County
Baxter Crossing Apartment Associates
St. Louis Premium Outlets LLC
Flats at Wildhorse Village
Reinsurance Group of America (RGA)
RGA-Pearl GLC Wildhorse LP
Pharmacia Corporation
WEA Chesterfield
FSP Timberlake Corp.
Ameren UE
Chesterfield Village, Inc.
Dierbergs Four Seasons/Chesterfield Village
Scott Family Properties
NNNOne Chesterfield Place LLC

Total
Assessed
Valuation
$

47,403
29,697
21,120
21,033
16,843
16,516
13,691
12,721
10,363
8,199
—
—
—
—
—
—
—
—

$

197,586

2016

Rank

Percentage Of
Total City
Taxable
Assessed
Value

1
2
3
4
5
6
7
8
9
10
—
—
—
—
—
—
—
—

1.51%
0.95%
0.67%
0.67%
0.54%
0.53%
0.44%
0.41%
0.33%
0.26%
—
—
—
—
—
—
—
—

$

—
35,474
—
45,753
—
—
—
—
—
—
21,254
21,107
18,269
12,515
12,188
9,647
9,291
8,121

4.80%

$

193,619

Total
Assessed
Valuation

Rank
—
2
—
1
—
—
—
—
—
—
3
4
5
6
7
8
9
10

Percentage Of
Total City
Taxable
Assessed
Value
—
1.88%
—
2.42%
—
—
—
—
—
—
1.12%
1.12%
0.97%
0.66%
0.64%
0.51%
0.49%
0.43%
10.24%

Source: St. Louis County Department of Collection
Note: Only data for the ten largest taxpayers for each year is presented.
73
Page 98 of 243

CITY OF CHESTERFIELD, MISSOURI
TABLE 9
PROPERTY TAX LEVIES AND COLLECTIONS
(DOLLARS IN THOUSANDS)

Tax Levied
For The
Fiscal Year

Fiscal Year
2025
2024
2023
2022
2021
2020
2019
2018
2017
2016

Collected Within The
Fiscal Year Of The Levy
Percentage
Amount
Of Levy

$

–
–
–
–
–
–
–
–
–
–

$

–
–
–
–
–
–
–
–
–
–

–
–
–
–
–
–
–
–
–
–

Total Collections to Date
Percentage
Amount
Of Levy

Collections In
Subsequent
Years
$

–
–
–
–
–
–
–
–
–
–

$

–
–
–
–
–
–
–
–
–
–

–
–
–
–
–
–
–
–
–
–

Source: St. Louis County – Collector of Revenue.
(1) Final levy was in 2014.
Note: Special Business District – Wildhorse Village imposed a tax rate of $0.60/$100 valuation for 2024.
This is not a City-wide levy. It is only related to the owners in SBD-WHV and they voted in the assessment.

74
Page 99 of 243

CITY OF CHESTERFIELD, MISSOURI
TABLE 10
SALES TAX RATES AND TAXABLE SALES
LAST TEN FISCAL YEARS
(DOLLARS IN THOUSANDS)

Fiscal Year
2025
2024
2023
2022
2021
2020
2019
2018
2017
2016

Percentage Of
City
Direct Rate

Percentage Of
St. Louis
County

Percentage Of
State Of
Missouri

Percentage Of
Direct And
Overlapping

1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000

3.513
3.513
3.513
3.513
3.513
3.513
3.513
2.888
2.888
2.888

4.225
4.225
4.225
4.225
4.225
4.225
4.225
4.225
4.225
4.225

8.738
8.738
8.738
8.738
8.738
8.738
8.738
8.113
8.113
8.113

Sales Tax
Revenues
$

14,763
14,825
14,380
14,191
15,535
13,251
15,065
12,603
13,610
13,372

Taxable
Sales (1)
$

1,491,212
1,497,475
1,452,525
1,433,440
1,569,163
1,338,531
1,521,714
1,272,993
1,471,322
1,460,222

(1) Taxable sales reported by the Missouri Department of Revenue. State law prohibits the disclosure of specific taxpayer information.
Notes: The City participates in the county-wide sales tax sharing pool, which is generally distributed based on population.
The City's direct rate is made up of the following:
• 0.500% Capital improvements sales tax effective April 1997
• 0.500% Parks and stormwater sales tax effective April 2005

75
Page 100 of 243

CITY OF CHESTERFIELD, MISSOURI
TABLE 11
RATIOS OF OUTSTANDING DEBT BY TYPE
LAST TEN FISCAL YEARS
(DOLLARS IN THOUSANDS, EXCEPT PER CAPITA)
Governmental Activities (1)

Fiscal Year
2025
2024
2023
2022
2021
2020
2019
2018
2017
2016

General
Obligation
Bonds, Net Of
Premium

Limited
General
Obligation
Bonds

$

$

—
—
—
—
—
—
—
1,970
3,895
5,735

641
675
707
739
770
985
—
—
—
—

SBITAs
$

456
—
—
—
—
—
—
—
—
—

Leases
$

—
—
—
—
10
20
30
40
—
—

Tax
Increment
Bonds
$

—
—
—
—
—
—
—
—
—
—

Lease
Revenue
Bonds
$

20,613
11,372
15,746
19,961
24,065
28,079
26,882
30,695
34,264
37,632

Less –
Reserve For
Debt Service

Total
Primary
Government

$

$

—
—
—
—
—
—
—
—
—
—

21,710
12,047
16,453
20,700
24,845
29,084
26,912
32,705
38,159
43,367

Percentage
Of Personal
Income (2)
0.78%
0.44%
0.47%
0.61%
0.78%
0.98%
0.90%
1.10%
1.28%
1.47%

Per
Capita
$

434
241
325
416
497
611
567
689
804
913

(1) Details regarding the City's outstanding debt can be found in Note 5 to the basic financial statements.
(2) See "Demographic and Economic Statistics Schedule" table for personal income and population data.

76
Page 101 of 243

CITY OF CHESTERFIELD, MISSOURI
TABLE 12
RATIOS OF GENERAL BONDED DEBT OUTSTANDING
LAST TEN FISCAL YEARS
(DOLLARS IN THOUSANDS, EXCEPT PER CAPITA)

Fiscal Year
2025
2024
2023
2022
2021
2020
2019
2018
2017
2016

General
Obligation
Bonds, Net Of
Premium

General Bonded Debt Outstanding (1)
Resources
Restricted To
Repaying The
Redevelopment
Total General
General
Bonds
Bonded Debt
Bonded Debt

Net
Bonded Debt

$

$

$

—
—
—
—
—
—
—
1,970
3,895
5,735

—
—
—
—
—
—
—
—
—
—

$

—
—
—
—
—
—
—
1,970
3,895
5,735

$

—
—
—
—
—
—
—
—
—
—

—
—
—
—
—
—
—
1,970
3,895
5,735

Percentage Of
Actual Taxable
Value Of
Property (2)
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.09%
0.19%
0.30%

Per
Capita (3)
$

—
—
—
—
—
—
—
41
82
121

(1) Details regarding the City's outstanding debt can be found in Note 5 to the basic financial statements.
(2) See "Assessed Value and Actual Value of Taxable Property" table for property value data.
(3) See "Demographic and Economic Statistics Schedule" table for personal income and population data.

77
Page 102 of 243

CITY OF CHESTERFIELD, MISSOURI
TABLE 13
DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT
DECEMBER 31, 2025
(DOLLARS IN THOUSANDS)

Name Of Governmental Unit
St. Louis County
Parkway School District (1)
Rockwood School District (1)
Monarch Fire Protection District (1)
Metro-West Fire Protection District (1)

Debt
Outstanding
$

City Direct Debt
Total Direct And Overlapping Debt

$

665,028
270,995
72,285
9,279
7,510
1,025,097
21,710
1,046,203

Estimated
Percentage
Applicable
7.05%
24.58%
27.16%
73.47%
72.90%

Estimated
Share Of
Overlapping
Debt
$

46,884
66,611
19,633
6,817
5,475
145,420
21,106

$

166,526

100.00%

(1) Only portions of the school and fire districts are located within the City boundaries. The applicable amounts refer to that portion of the district that is
contained within the City's boundary. Therefore, the applicable amounts refer to portions of the City's taxpayers.

78
Page 103 of 243

CITY OF CHESTERFIELD, MISSOURI
TABLE 14
LEGAL DEBT MARGIN INFORMATION
LAST TEN FISCAL YEARS
(DOLLARS IN THOUSANDS)

Debt Limit
Total Net Debt Applicable To Limit
Legal Debt Margin
Total Net Debt Applicable To The
Limit As A Percentage Of Debt L

For The Year Ended December 31,
2021
2020
2019

2025

2024

2023

2022

2018

2017

2016

$ 312,924

$ 281,598

$ 281,645

$ 246,438

$ 238,897

$ 225,330

$ 202,499

$ 205,678

$ 200,714

$ 183,619

641

675

707

739

771

985

—

1,970

3,805

5,000

312,283

280,923

280,938

245,699

238,126

224,345

202,499

203,708

196,909

178,619

0.21%

0.24%

0.25%

0.30%

0.32%

0.44%

0.00%

0.97%

1.93%

2.80%

Note: Bonded indebtedness is limited by Section 95.120 of the Missouri Revised Statutes (1986) to 10% of the assessed value of taxable tangible
property.

79
Page 104 of 243

CITY OF CHESTERFIELD, MISSOURI
TABLE 15
PLEDGED REVENUE COVERAGE
LAST TEN FISCAL YEARS

Park
Sales
Tax

Fiscal Year
2025
2024
2023
2022
2021
2020
2019
2018
2017
2016
*
**

$

7,943,730
7,980,302
7,770,378
7,670,843
6,907,181
5,843,589
6,716,871
6,812,227
6,842,838
7,228,099

Less
Operating
Expense
$

9,302,033
7,310,477
6,951,860
8,332,705
5,475,323
4,280,237
5,754,214
5,568,047
5,987,433
6,284,430

Park Sales Tax Bonds (1)
Net
Available
Debt Service
Revenue**
Principal
Interest
$ (1,358,303)
669,825
818,518
(661,862)
1,431,858
1,563,352
962,657
1,244,180
855,405
943,669

$

—
4,090,000
3,930,000
2,785,000
2,295,000
2,355,000
2,200,000
2,055,000
1,945,000
1,850,000

$

—
368,997
532,412
642,103
767,408
798,053
883,415
961,637
1,018,128
1,043,955

Coverage*
n/a
0.15
0.18
(0.19)
0.47
0.50
0.31
0.41
0.29
0.33

As of December 31, 2025, there is currently no outstanding park debt service to reflect in this chart.
For fiscal year 2025, this special revenue fund yielded $11,336,834 in total revenue which offsets the operating expense listed above.

Note: Details regarding the City's outstanding debt can be found in Note 5 to the basic financial statements.
Operating expenses do not include interest, depreciation, or amortization expenses.
(1) Park sales tax bonds are backed by the sales tax revenue produced by the sales tax rate in effect when the bonds were issued (1/2-cent) applied
to the increase in retail sales in the City.

80
Page 105 of 243

CITY OF CHESTERFIELD, MISSOURI
TABLE 16
GENERAL SALES TAX COLLECTION
LAST FIVE FISCAL YEARS
Collection history of the City's share of the county-wide one-cent general municipal sales tax:

Year
2025
2024
2023
2022
2021

Total Amount
Collected
$

8,982,349
9,002,404
8,566,741
8,569,905
7,516,503

Percent
Changed
(0.22)%
5.09%
(0.04)%
14.01%
16.58%

Source: Annual Comprehensive Financial Reports for each fiscal year.

81
Page 106 of 243

CITY OF CHESTERFIELD, MISSOURI
TABLE 17
CAPITAL IMPROVEMENT SALES TAX COLLECTION
LAST FIVE FISCAL YEARS
Collection history of the City's one-half cent capital improvement sales tax:

Year
2025
2024
2023
2022
2021

Total Amount
Collected
$

6,818,852
6,844,444
6,609,572
6,520,217
5,871,160

Percent
Changed
(0.37)%
3.55%
1.37%
11.05%
18.20%

Source: Annual Comprehensive Financial Reports for each fiscal year.

82
Page 107 of 243

CITY OF CHESTERFIELD, MISSOURI
TABLE 18
PARKS SALES TAX COLLECTION
LAST FIVE FISCAL YEARS
Collection history of the City's one-half cent parks sales tax:

Year
2025
2024
2023
2022
2021

Total Amount
Collected
$

7,943,730
7,980,302
7,770,378
7,670,843
6,907,181

Percent
Changed
(0.46)%
2.70%
1.30%
11.06%
18.20%

Source: Annual Comprehensive Financial Reports for each fiscal year.

83
Page 108 of 243

CITY OF CHESTERFIELD, MISSOURI
TABLE 19
SOURCES OF REVENUE
For The Year Ended December 31, 2025
Source
Taxes
Licenses and permits
Intergovernmental revenues
Users and service fees
Fines and forfeitures
Lease revenue
Investments and other income

Percent
67.96%
1.93%
17.43%
4.87%
1.54%
1.34%
4.93%
100.00%

84
Page 109 of 243

CITY OF CHESTERFIELD, MISSOURI
TABLE 20
DEMOGRAPHIC AND ECONOMIC STATISTICS
LAST TEN YEARS

Year

Population

2025
2024
2023
2022
2021
2020
2019
2018
2017
2016

49,465
49,999
50,671
49,703
49,999
47,605
47,484
47,484
47,484
47,484

Income
(Thousands
In Dollars)
$

2,768,633
2,761,500
3,465,255
3,381,693
3,175,986
2,971,980
2,980,903
2,980,903
2,980,903
2,953,220

Capita
Personal
Income
$

75,850
77,646
75,489
68,038
63,521
62,430
62,777
62,777
62,777
62,194

Enrollment
Parkway
Rockwood
School
School
District
District
16,434
16,515
16,648
16,824
16,988
17,405
17,405
17,599
17,803
17,674

18,566
18,935
19,424
19,903
20,945
22,657
22,657
20,964
21,744
21,931

Unemployment
Rate
2.8
3.3
2.5
2.0
2.2
4.5
2.4
3.6
3.6
4.2

Most recent data available – Population and per capita personal income data for the City using the U.S. Census Bureau's website data and Bureau of
Economic Analysis for St. Louis County. School enrollment information provided by Parkway and Rockwood School Districts. Unemployment rate
using U.S. Department of Labor, Bureau of Labor Statistics.

85
Page 110 of 243

CITY OF CHESTERFIELD, MISSOURI
TABLE 21
PRINCIPAL EMPLOYERS
CURRENT YEAR AND NINE YEARS AGO
2025

Employer
Parkway School District
Bayer Crop Science, Bayer/Monsanto
St. Lukes Hospital
Missouri Higher Education Loan Authority
Reinsurance Group of America
Insituform Technologies/Azuria
Bunge North America
Pfizer, Inc.
Graybar Electric
MITEK, Inc.
Mercy Health
Delmar Gardens
Dierbergs Markets
Builder's Bloc

2016

Employees

Rank

Percentage
Of Total City
Employment

2,289
1,867
1,701
1,441
1,349
819
733
573
463
418
—
—
—
—

1
2
3
4
5
6
7
8
9
10
—
—
—
—

4.59%
7.35%
7.50%
5.67%
5.31%
3.22%
2.89%
2.26%
1.82%
1.65%
—
—
—
—

1,167
1,120
3,507
547
1,426
—
—
479
—
—
1,059
823
449
400

42.26%

10,977

10,734

Employees

Rank

Percentage
Of Total City
Employment

3
4
1
7
2
—
—
8
—
—
5
6
9
10

3.24%
3.11%
9.74%
1.52%
3.96%
—
—
1.33%
—
—
2.94%
2.29%
1.25%
1.11%
30.49%

Source: 2025 Business License Applications, 2016 employee counts per 2016 Annual Comprehensive Financial Report.
Note: Only data for the ten largest employers for each year is presented.

86
Page 111 of 243

CITY OF CHESTERFIELD, MISSOURI
TABLE 22
FULL-TIME EQUIVALENT CITY GOVERNMENT EMPLOYEES BY FUNCTIONS AND PROGRAMS
LAST TEN YEARS

2025
General Government
Elected officials
City administrator
Community development
Customer service
Finance
Information systems
Court
Economic development
Planning

2024

2023

2022

December 31,
2021
2020

2019

2018

2017

2016

9.0
7.0

9.0
5.0

9.0
5.0

9.0
5.0

9.0
5.0

9.0
5.0

9.0
5.0

9.0
5.0

9.0
5.0

9.0
4.0

2.0
8.0
8.0
3.0

2.0
8.0
8.0
3.0

2.0
8.0
8.0
3.0

2.0
8.0
8.0
3.0

2.0
8.0
8.0
3.0

2.0
7.5
8.0
3.0

2.0
7.5
8.0
3.0

2.0
7.5
7.0
3.0

11.0

11.0

10.0

10.0

10.0

10.0

10.0

10.0

2.0
6.5
7.0
3.0
1.0
10.0

2.0
6.5
7.0
3.0
1.0
10.0

Police
Officers
Civilians

99.0
11.0

99.0
13.0

100.0
12.0

99.0
12.0

99.0
12.0

99.0
12.0

99.0
11.0

99.0
11.0

99.0
11.0

92.0
11.0

Public Works
Engineering
Street maintenance
Vehicle maintenance
Building maintenance

11.5
29.0
6.0
8.0

10.5
29.0
6.0
7.5

11.5
29.0
6.0
7.5

11.5
29.0
6.0
7.5

11.5
29.0
6.0
7.5

11.5
29.0
6.0
7.5

11.5
29.0
6.0
7.5

11.5
29.0
6.0
7.5

11.5
29.0
6.0
7.5

11.5
29.0
6.0
7.5

Parks And Recreation

48.0

48.0

48.0

44.5

44.5

44.5

43.0

43.0

41.0

41.0

260.5

259.0

259.0

254.5

254.5

254.0

251.5

250.5

248.5

240.5

251.5

250.0

250.0

245.5

245.5

245.0

242.5

241.5

239.5

231.5

Total
Total Without Elected Officials

Source: Payroll Report, Finance Department.
Note: Customer Service is supervised by the Police Department for effectively 13 civilian roles combined.

87
Page 112 of 243

CITY OF CHESTERFIELD, MISSOURI
TABLE 23
OPERATING INDICATORS BY FUNCTIONS AND PROGRAMS
LAST TEN YEARS

2025
Police
Adult arrests
Family court referrals
Parking violations
Traffic violations
Public Works
Street work orders completed (1)
Square yards of concrete/asphalt streets
added/replaced (1)
Sidewalk work orders completed (1)
Square feet of concrete
sidewalk added/replaced (1)
Tree trimming work orders completed
Storm sewer repairs
Sewer lateral repairs
Handicap accessible sidewalk ramps
installed
Parks And Recreation
Athletic field rental hours
Aquatic Center admissions
Planning
Building permits for new construction
Building permits for alterations/additions
Finance And Administration
Business licenses issued (2)
Vending licenses issued
Liquor licenses issued
Solicitor licenses issued

2024

2023

For The Years Ended December 31,
2022
2021
2020
2019

2018

2017

2016

1,402
60
97
7,573

1,071
73
125
7,000

1,007
128
88
6,886

1,134
105
55
7,018

725
128
55
5,787

710
123
69
5,422

1,158
53
130
7,449

1,557
127
264
8,235

1,567
131
258
7,179

1,422
135
258
7,770

775

504

390

—

—

1,343

1,282

3,109

3,109

3,109

76,403
258

153,513
—

64,133
—

59,468
—

56,388
—

78,171
398

41,365
176

38,848
176

33,054
176

80,033
66

64,880
380
—
65

59,892
527
—
93

43,098
553
—
104

35,941
2,149
—
106

76,079
2,158
—
100

89,767
1,726
—
108

76,974
1,619
—
127

66,688
556
24
99

70,444
556
24
99

86,671
587
41
109

17

69

53

47

45

47

50

82

82

82

22,263
40,160

23,195
38,714

23,537
38,134

20,904
39,790

18,758
36,821

817
—

13,530
24,812

17,127
38,267

17,127
38,267

17,472
39,996

31
685

88
717

88
669

115
640

130
1,425

131
740

119
731

66
821

66
821

41
749

1,675
26
149
13

1,717
391
138
19

1,967
306
137
43

1,773
394
150
9

2,030
488
128
10

2,250
495
126
8

2,486
478
128
21

2,597
475
134
38

2,597
475
134
38

2,502
565
139
133

Sources: City of Chesterfield Annual Reports, City of Chesterfield Annual Budgets, various City departments.
(1) The public works department changed the way it tracks productivity.
(2) Effective in 2022, business licenses are no longer required for in-home businesses.
88
Page 113 of 243

CITY OF CHESTERFIELD, MISSOURI
TABLE 24
CAPITAL ASSETS STATISTICS BY FUNCTIONS AND PROGRAMS
LAST TEN YEARS

2025

2024

2023

2022

For The Years Ended December 31,
2021
2020
2019

2018

2017

2016

2015

Police
Stations
Sectors
Marked patrol units

1
6
38

1
6
38

1
6
38

1
6
38

1
6
38

1
6
38

1
6
38

1
6
38

1
6
34

1
6
34

1
6
33

Public Works
Streets (miles)
Streetlights

186
244

184
244

184
244

183
244

183
237

176
237

176
237

176
237

176
237

176
237

175
237

Parks And Recreation
Acreage
Playgrounds
Baseball/softball diamonds
Soccer fields
Football fields
Multi-purpose fields (1)
Athletic Complex
Aquatic Center

568
4
27
—
—
10
1
1

568
4
21
—
—
10
1
1

611
4
21
—
—
10
1
1

611
3
21
—
—
12
1
1

611
3
21
—
—
12
1
1

593
3
21
—
—
12
1
1

589
3
21
—
—
12
1
1

571
3
29
—
—
15
1
1

571
3
29
—
—
15
1
1

571
3
29
—
—
15
1
1

488
3
29
—
—
15
1
1

Note: No capital asset indicators are available for the Planning or Finance and Administration functions.
(1) Multi-purpose fields can all be used for: soccer, football, lacrosse, ultimate frisbee and field hockey.

89
Page 114 of 243

690 Chesterfield Pkwy W

Mike Geisel

Chesterfield MO 63017

City Administrator

Phone 636-537-4711
Fax 636-537-4798

TO:

Mayor and City Council

Date:

September 23, 2027

RE:

2027 budget submission, Budget Workshop #1

____________________________________________________________________________
On behalf of our entire Executive Team, I am pleased to provide you our draft
budget submission for fiscal year 2027. Our first budget workshop is
scheduled for Tuesday, September 29th, at 6:00 pm.
Prior to presentation of the budget, I need to stress that this budget
proposal is independent of our prior discussions regarding organizational
enhancements. We have met on two separate occasions to discuss a
variety of proposals related to recruitment and retention practices. That
discussion, and those proposals will be discussed separately and
independently from our regular annual budget. The budget proposal DOES
NOT incorporate any of the organizational proposals. Your Executive
Team continues to work developing the implementation policies,
procedures and associated expense related to the proposals.
Staff will present the draft budget this coming Tuesday, during the F&A
meeting of the Whole, budget workshop #1 in Council Chambers at 6:00 pm.
Staff has worked diligently to compile a draft budget which meets operational
and strategic needs of the City. Each year I am more impressed with the
collaboration and focus on the whole by our executive team, while avoiding the
typical competition that normally occurs within organizations. Our executive
team works as a team, and this budget submission reflects that attitude. In all
candor, this budget is significantly more positive financially than I had
anticipated. There are multiple reasons for this condition. I should also note
that we have significant and growing fund balances. These have NOT resulted
from growing revenues, but primarily from unspent labor dollars and
reductions in services associated with reduced labor availability. Regardless,
the fund balances provide an opportunity for Council to consider individual
capital expenditures.

Page 115 of 243

Budget workshop #1
Fiscal 2027 draft budget submission
September 23, 2026
Page 2
Budget preparation necessarily begins with a set of underlying assumptions. A
great deal of time is spent reviewing current conditions and historical
performance such that our revenues and expenditures are reasonable,
achievable, and comport with the City’s goals and expectations. I have
attached Appendix A, which summarizes key assumptions that form the
foundation of our submission.
Preparation of the fiscal budget is quite complex and there is significant effort
required to coordinate requests. However, once the budget is compiled and
we’ve achieved a budget which frankly exceeds my expectations, it
becomes a rather routine process. While there are many details to cover,
lets begin with the end.






General Fund budget is proposed $516,780 REVENUES OVER
EXPENDITURES.
Parks Fund budget is proposed $40,413 REVENUES OVER
EXPENDITURES.
Capital Fund budget continues to spend down the accumulated capital
fund reserve and is proposed $440,214 EXPENDITURES OVER
REVENUE, while retaining a modest end of year fund balance.
Public Safety Fund does not, by design, maintain a fund balance. The
2027 proposed Public Safety expenditures of $14.8 million, is
significantly subsidized by the annual transfer from the General Fund
revenues.
REVENUES

EXPENDITURES

NET

12/30/2027
EOY FB
UNRESTRICTED

$26,183,372

$15,689,347
$9,977,245

$516,780

$24,277,494

PARKS FUND
Synthetic Field Repl. Contribution

$9,991,920

$9,951,507
$400,000

$40,413

$4,686,890

PUBLIC SAFETY FUND

$4,827,467
$9,977,245

$14,804,712

$0

$0

PS xfr in/out

$6,936,000
$2,714,573

$10,442,787

($792,214)

$156,706

Grant rev.

$75,000

$2,820,000

($2,745,000)

$460,390

CHEST. REGIONAL TIF FUND

$1,320,526

$725,000

$595,526

$4,033,568

WHV SBD FUND

$226,281

$210,000

$16,281

$412,576

CENTRAL PARK SQUARE FUND

$2,556,939

$2,784,376

($227,437)

$526,778

SEWER LATERAL FUND

$430,000

$430,000

$0

$688,932

GENERAL FUND
GF xfr in/out

CAPITAL FUND

Chest Valley Special Allocation Fund

Page 116 of 243

Budget workshop #1
Fiscal 2027 draft budget submission
September 23, 2026
Page 3
During our budget workshop, we’ll have the opportunity to discuss these major
funds, in addition to the assortment of minor funds managed by the City.
The 2027 budget proposal DOES NOT fund operation of the obsolete municipal
aquatic facility. If, after the November 3rd election, City Council elects to fund
pool operations for 2027 while design of a new facility is in progress, Staff is
prepared to offer an itemized budget adjustment to fund the additional season.
In 2026, the City’s General Fund – Fund Reserves “temporarily loaned”
$675,000 to the Chesterfield Regional TIF Fund. The 2027 budget proposal
includes reimbursement of that $675,000 reflected as income in General Fund
account 001-000-4990 Operating Transfers in. The transfer is expensed from
the Chesterfield Regional TIF fund, account 150-230-450 Miscellaneous.
New Personnel
As was discussed during two previous meetings of the whole, the 2027 draft
budget includes two new personnel. The first is an additional communications
specialist, which is funded by the parks fund. The second is an additional
human resource generalist, which is funded by the general fund. Inasmuch as
the justification for these positions were addressed in prior communications, I
will not do so herein.
Merit Pool
The City’s policy requires that staff submit the draft budget proposal with a
merit pool incorporated at one and one-half times the CPI. Further, the
compensation plan would be adjusted by the CPI, but not more than 75% of
the approved merit pool. The June over June CPI designated for our purposes
was 3.8%, which would require, per policy, that I submit a budget with a 5.7%
merit increase included. I HAVE DEVIATED FROM THE CITY POLICY AND
THE PROPOSED BUDGET DRAFT INCLUDES A 4.5% MERIT INCREASE,
not the 5.7% dictated by City policy. This decision not only affects merit
increases, but also impacts the annual movement of the entire compensation
schedule. I do not believe a comprehensive 5.7% merit increase is warranted,
nor is it recommended. As you know, we are addressing overall recruitment,
retention, and compensation issues independently. It is more effective and
beneficial to address the compensation issues individually, independently, then
simply increasing the overall pool. The fiscal year 2027 budget submission
includes a 4.5% merit increase, not the 5.7% as required by City Policy.
It is my individual recommendation that the 4.5% merit pool be approved
for fiscal 2027.
The cumulative labor budget, all funds, associated with a 4.5% merit pool
results in a proposed 2027 fully burdened labor budget of $26,558,280. This

Page 117 of 243

Budget workshop #1
Fiscal 2027 draft budget submission
September 23, 2026
Page 4
includes the two new employee positions included in the budget proposal, e.g.
communications specialist and human resource generalist.
The 4.5% merit pool results in a $27,732 increase (0.10%) over the adopted
2026 labor budget, across all funds. It must be noted, however, that the
seasonal labor expense for the aquatic facility is eliminated in the 2027 budget
proposal. This breaks down as follows:
General Fund/Public Safety Fund:
Parks Fund:
Capital Projects Fund:

Increase $342,174
Decrease $344,400
Increase $29,958

Should the City Council elect not to accept my recommendation for the
4.5% merit pool, I have provided a table which describes the incremental
changes associated with other values.
MERIT POOL IMPACTS
4.00%

4.50%

5.00%

$12,367,804

$12,380,191

$12,392,544

5.50%
$12,404,940
$12,353
$12,353

$9,199,267

$9,236,826

$9,274,385

$4,490,475

$9,311,962

$4,506,931

$450,788

$26,558,280

4.00%
increase over
4%

4.50%
$68,301
0.26%

increase over
4.5%

cumulative increase over recommended 4.5% merit pool
$0
over 4.5%
over 4.5%
0

5.00%
$68,303
0.26%

$4,535,896

$454,658

$26,626,583

$12,553
$45,421

$455,428
$1,935
$3,870

$26,694,903

increase over
5.0%

$15,030
$90,166

$16,412
$32,868

$1,935
$1,935

$26,489,979

9,326,992

$4,523,343

$452,723

$4,926
$29,675

$37,577
$75,136

$16,456
$16,456

$448,854

$12,409,866
$12,396
$24,749

$37,559
$37,559

$4,474,054

5.70%

5.50%
$68,320
0.26%

$769
$4,639

$26,728,181

increase over
5.5%

5.70%
$33,278
0.12%

$68,303
0.26%

over 4.5%

$136,623
0.52%

over 4.5%

$169,901
0.64%

$96,035
0.36%

increase over
2026 budget

$164,355
0.62%

increase over
2026 budget

$197,633
0.74%

$169,901
cksum

cumulative increase
($40,569)
-0.15%

increase over
2026 budget

$27,732
0.10%

increase over
2026 budget

Chesterfield Regional TIF Fund
The incremental tax revenue generated is unpredictable as it results from
development and annual tax collections. While it is important to produce an
annual operating budget, the TIF Fund it is not a typical operating fund. Other

Page 118 of 243

Budget workshop #1
Fiscal 2027 draft budget submission
September 23, 2026
Page 5
than legal and potential administrative expenses, the City does not typically
expense projects from the Chesterfield Regional TIF Fund. We have typically
used the prior year actuals for the next year revenue budgets, realizing that
actual revenues will significantly exceed those values. However, projects
initiated will not be funded from the fund, but from revenues generated by
issuance of TIF debt obligations. I intend to initiate a revenue study to
determine the bonding capacity which exists due to the existing tax increment
revenue stream from RPA 2 (Wildhorse Village), such that we can issue TIF
debt for the purpose of initiating one or more of the identified TIF projects.
Recognize, however, that the Chesterfield Regional TIF budget proposal does
not reflect any realistic projection of tax increment revenues for 2027. We have
an outstanding obligation to reimburse the St. Louis County library on a parity
basis with any City initiated TIF project.
Snow Removal Reimbursement
As has been our budgetary practice, the snow removal reimbursement program
is NOT included in the draft budget proposal. As established, the snow
removal reimbursement program is funded annually, if sufficient funds are
available. While it is understood that City Council will likely fund the program,
it is not included in the budget submission, because including it initially would
prioritize the program funding over other discretionary expenditures. As such,
the annual snow removal program typically is funded by a budget amendment,
once the fiscal budget year is adopted. If the program is funded, the budgetary
amendment adopted, it will reduce the General Fund – Fund Balance by
approximately $210,000.
2026 – PROJECT EXECUTION
As was described during our 2026 budget deliberations, the adopted 2026
budget was extremely capital project oriented. While it was aggressive, we
shared that there would be a high probability that we would be unable to
complete all of the authorized projects. Described below is the status of those
projects which are not expected to be completed this fiscal year. Accordingly,
there is no fiscal impact for those projects under contract but incomplete by
the end of fiscal 2026. However, those projects that are still under design or
development would result in a reduction of the 2026 expenditures resulting in
an increased end of year Fund Balance, but increasing the 2027 budget
proposal by an equal amount. In sum, it is a net zero transaction, but is noted
for clarity and understanding for those specific capital projects.
CVAC additional parking:
As project development proceeded, we became engaged with the MonarchChesterfield Levee District and the Corps of Engineers. Their review and
approval is required for any improvements which may impact the levee

Page 119 of 243

Budget workshop #1
Fiscal 2027 draft budget submission
September 23, 2026
Page 6
integrity. The additional parking was intended to be constructed over the
existing sand berm and could potentially impact the under-seepage
considerations for the levee. This created permitting difficulties and extended
delay. Concurrently, we received updated cost estimates for the “ring road”
around the athletic complex. As we are all aware, completion of the ring road
is a priority project and essential to reducing traffic conflicts for CVAC users
and visitors. We determined the appropriate course of action would be to redirect a portion of the allocation for the additional parking, to the ring road
construction project, while we continued to identify different options to add
parking and improve mobility at the CVAC. We have identified options to do so
and are actively pursuing such. We anticipate that the ring road project will be
bid and under contract prior to the end of fiscal 2026, and we will search for
other parking alternatives in a future budget submission.
The 2026 approved budget includes funding of projects and planning efforts,
that are various stages of progress:
1) CVAC Stakeholder plan for the eastern undeveloped parcel, which
now benefits from the provisions of potable water, sanitary sewerage, and
the anticipated completion of the ring road. The first step in initiating
that planning effort was to determine the estimated “fill” required to
bring the site to a developable elevation. Staff sought proposals from
professional engineering firms to perform a “mass grading” plan for the
site. Unfortunately, the proposals included cost estimates that simply
were not favorable to the City. As such, our department of Public Works
initiated the mass grading analysis in-house. This mass grading plan
estimates that ~140,000 cubic yards of earthen fill material is necessary
to bring the site to an elevation of ~460, while maintaining stormwater
drainage from north to south. Only now that we have this information
can we seek to initiate the broader site planning effort. We anticipate
that the CVAC development plan will be under contract prior to the end
of fiscal 2026, but the Central Park Master plan cannot proceed until
after the November election and will necessarily be included in the 2027
budget proposal.
2) CVAC Ring Road
Design is complete, awaiting final review and approval by the Corps of
Engineers and Monarch-Chesterfield Levee District. Once approval has
been achieved, staff will bid and anticipate an award still in 2026.
3) Central Park Master plan
As was discussed extensively during the development of the 2026 budget
approval, it is not possible, viable, even desirable to initiate the master
planning effort until the disposition of the City’s aquatic facility is
finalized. As you know, Council has elected to put this decision on the

Page 120 of 243

Budget workshop #1
Fiscal 2027 draft budget submission
September 23, 2026
Page 7
November ballot and as such, the Central Park Master Plan effort will not
be initiated during 2026 and has been included in the 2027 budget
proposal.
4) Parks Maintenance Facility Yard Extension and Wall repair (PAMF)
The 2026 budget funded design and construction of the project to extend
the maintenance yard at the PAMF, and to replace damaged/deteriorated
sections of the security wall. Design is approaching completion and the
2027 budget proposal includes funds, unspent from 2026 for
construction of this project.
5) CVAC C Quad restroom
The 2026 budget funded design of the CVAC C quad restroom and
satellite concession. Design professionals were engaged in 2026 and
they have provided construction estimates. Funding for construction of
the restroom is included in the 2027 budget proposal.
6) Fiber Optic Communications Interconnectivity
The 2026 budget included funding to extend fiber optic communication
lines to the Chesterfield Valley Athletic Complex and Public Works
Facility. After evaluating not only the initial cost, but ongoing service
costs, our Information Technology staff determined that a more cost
efficient and less costly approach, would be to upgrade our point-to-point
radio connections with laser devices. We anticipate this upgrade to
occur prior to the end of fiscal 2026.
We look forward to presenting and discussing the 2027 budget proposal. I
believe it represents a fiscally sound and operationally viable proposal for 2027.
If you have any questions prior to Tuesday’s meeting, please let me know.

Page 121 of 243

Budget workshop #1
Fiscal 2027 draft budget submission
September 23, 2026
Page 7
November ballot and as such, the Central Park Master Plan effort will not
be initiated during 2026 and has been included in the 2027 budget
proposal.
4) Parks Maintenance Facility Yard Extension and Wall repair (PAMF)
The 2026 budget funded design and construction of the project to extend
the maintenance yard at the PAMF, and to replace damaged/deteriorated
sections of the security wall. Design is approaching completion and the
2027 budget proposal includes funds, unspent from 2026 for
construction of this project.
5) CVAC C Quad restroom
The 2026 budget funded design of the CVAC C quad restroom and
satellite concession. Design professionals were engaged in 2026 and
they have provided construction estimates. Funding for construction of
the restroom is included in the 2027 budget proposal.
6) Fiber Optic Communications Interconnectivity
The 2026 budget included funding to extend fiber optic communication
lines to the Chesterfield Valley Athletic Complex and Public Works
Facility. After evaluating not only the initial cost, but ongoing service
costs, our Information Technology staff determined that a more cost
efficient and less costly approach, would be to upgrade our point-to-point
radio connections with laser devices. We anticipate this upgrade to
occur prior to the end of fiscal 2026.
7) Schoettler Road Sidewalk
The 2026 budget included funding, including grant funds, to construct
the sidewalk along Schoettler Road, closing an existing pedestrian gap.
Unfortunately, Right-of-way acquisition was far more difficult and the
tree clearing requirements were more substantial, causing us to push the
construction schedule and associated funding into the 2027 proposed
budget.
We look forward to presenting and discussing the 2027 budget proposal. I
believe it represents a fiscally sound and operationally viable proposal for 2027.
If you have any questions prior to Tuesday’s meeting, please let me know.

Page 122 of 243

APPENDIX A
ASSUMPTIONS AND INCLUSIONS
Revenues received by the City associated with Sales tax, e.g., Pooled, Parks,
Capital, and Public Safety have slowed or stagnated over the last three years as
online sales have increased. The sales tax revenues throughout 2026 have
been, at best erratic due to a variety of factors. We have used the 2026
approved budget values for the 2027 revenue estimates.
The 2027 proposed budget does not include funding operations for the
Chesterfield Aquatic center. If, after the November elections, City Council
desires to fund operation during 2027, Staff is be prepared to provide a
proposed budgetary adjustment for same.
A TIF revenue analysis will be initiated 2026-2027 to determine the bonding
capacity from redevelopment area 2. A TIF debt issuance is likely during 2027.
The application fee for the North Outer 40 Grant through East-West Gateway is
included in capital projects fund. No other project funding included in the
2027 budget submission. Scheduding and timing of this project is subject to
availability of revenue.
The Long Road interchange project is not anticipated to be funded with City of
Chesterfield Funds. Project funding is dependent upon and expected to come
from the Chesterfield Valley Transportation Development District debt
issuance. We anticipate a debt transaction for the Chesterfield Valley TDD
during 2027.
The Grand Entry project is not funded in the 2027 budget. Project funding is
not anticipated to come from Municipal funds, but likely from TIF funding.
Funding to reconstruct the foundation and replace the surface on the
Chesterfield Valley Miracle field, which was constructed in 1996, is included in
the Parks Fund budget. The Parks budget includes an anticipated expense of
$605,000. Council has authorized a $574,426 grant application through the
municipal parks grant commission. This is a competitive grant program and
there were more than $12 million in grant applications submitted, with only $9
million of grant funds available. The applications are currently being scored. If
the City’s application is accepted, we will amend the budget submission to
include the grant award as revenue, which only improves the Park Fund’s
financial position.

Page 123 of 243

Utility Taxes – Electric $4,801,582, 2026 budget $4,427,000.
This revenue source has outpaced our prior year budget expectations and
requires upward adjustment. Ameren has requested a 10% rate increase for
2027 to fund grid upgrades, with approval pending from the Missouri Public
Service Commission. If approved, the increase would take effect mid-2027.
This is estimated to increase the average residential customer $13/month.
Actual expenditures have increased 9.1% and 8.5% in each of the prior two
years. The five-year average increase of 5.73%, with the 2026 budget being
$4,427,000. 2027 request increase to $4.8 million.
Spire updated their rates in November of 2025. The last three years have
under-performed budget and the 2027 revenue estimate was set to the 2026
projected value.
In 2026, the City’s General Fund – Fund Reserves “temporarily loaned”
$675,000 to the Chesterfield Regional TIF Fund. The 2027 budget proposal
includes reimbursement of that $675,000 reflected as income in General Fund
account 001-000-4990 Operating Transfers in. The transfer is to be expensed
from the Chesterfield Regional TIF fund during 2027, after receipt of tax
proceeds.
City Council approved participation in the Missouri State Amateur Sporting
Tax Credit Program. The 2027 budget includes $20,000 of new revenue from
this source.
The 2027 budget includes the scheduled revenues from Perfect Game per the
City’s ten-year user agreement.
The 2027 submission anticipates that the Wildhorse Village Special Business
District will have accepted the responsibility for maintenance of the identified
municipal improvements, e.g. streets, street lighting, irrigation of ROW islands,
lake trail, and specific landscape feature areas. The budget assumes all of
these expenses are borne by SBD tax revenues.
The sewer lateral program parameters are reviewed annually. The 2027 budget
assumes that applicants costs will continue at $200 and remaining costs will
be borne by the sewer lateral fund. The fund has established a healthy fund
balance and will be reviewed this fall.
The budget submission provides funding to continue working through a
substantial workload of grant-funded projects, which are reflected in the
Capital Projects fund:
1) Grant application to be submitted for North Outer 40 connection
2) Two-year Community Development Block Grant – provide ADA compliant
ramps at street intersections

Page 124 of 243

3) Schoettler Road Sidewalk
4) Pathway on the Parkway, SW quadrant
The 2027 budget includes an AVERAGE amount for de-icing salt and
abrasives, $387,500. The 2026 amended budget is $534,662, but $387,500
represents an average year expense. Actual need and expense is dependent
not only upon weather and usage, but also storage capacity as well.
The budget proposal includes a transfer of $9,977,245 from the General Fund,
to the Public Safety Fund, subsidizing the law enforcement budget.
The Public Safety and Police Forfeiture budget proposal includes replacement
PHASERS for law enforcement. $123,848 is to be used from accumulated
Police Forfeiture funds with the estimated remainder of the costs, $41,283, to
be funded through the Public Safety Fund.
The 2027 budget incorporates the new, amended contract for Law Enforcement
services with Clarkson Valley, in the amount of $725,017.
The 2027 budget incorporates the City’s dispatch services to be provided by
West Central Dispatch Center, $698,670.
The 2027 budget includes the routine replacement of 10 police vehicles.
The following capital projects are funded in the 2027 budget (values do not
reflect offsetting grant revenues):
2027 funded projects include:
RHL Culvert Replacement
Pathway on the Parkway – SW Quadrant
Capital Slab replacement
CDBG Project
Sidewalk Replacement A
Sidewalk Replacement B
Schoettler Road Sidewalk
CVAC C – Quad Restroom
Parks Maint. Yard Ext. and Wall repair
PWF Automatic Transfer Switch Replac.
CVAC PAMF HVAC Unit replacement
PWF HVAC Unit RTU-2
City Hall Parking Deck Seal
CVAC Concession D/E HVAC Unit
CVAC Concession F HVAC Unit
Semi-Annual Pavement Crack Sealing
Update/replace CVAC directional signage
Miracle Field Base and Surface replac.
CH Office modification

$590,000
$1,836,000
$1,700,000
$110,000
$300,000
$200,000
$1,562,000
$2,000,000
$2,100,000
$14,000
$30,000
$40,000
$80,000
$90,000
$90,000
$150,000
$85,000
$605,000
$25,000

Page 125 of 243

Central Park Master Plan
East Pavilion – Counter & Electric
Island Steps and boulders
Parkway Median Restoration phase 1
Step replacement – phase 2

$150,000
$9,000
$23,000
$50,000
$100,000

2027 funded Vehicles and Equipment include:
½ Ton Truck – replace E22
$50,000
One Ton Truck - replace S57
$85,000
Mini Excavator with Rotary Mower attach $160,000
2 - 2.5 Ton Trucks – replace S120, S119 $512,000
Replace Equipment Trailer S316
$14,000
Skid Steer replacement – S283
$49,500
Skid Steer Planer replacement
$18,500
SUV – replace CA5
$40,000
Landscape Trailer – replace PK308
$4,600
TX Gator replace PK275
$11,500
Artificial Field Cleaner
$12,000
Dump Trailer – replace PK309
$13,500
Field Painter – replace PK233
$15,500
Zero Turn Mower – replace PK416
$16,000
Message Board – replace PK276
$18,500
Progressive 3 deck mower replace PK215 $22,500
Turf Tank Painter – replace
$42,225
Material Handler – replace PK286
$53,000
Mulch Blower
$160,000
Compact PU Truck – replace P4
$37,000
¾ Ton Truck – replace PK26
$48,600
Transit Van – replace PK6
$50,000

Page 126 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

001 - General Fund

REVENUE
Division

000 - Non departmental

Municipal Taxes
4101

Utility taxes electric

4,661,729.95

4,427,000.00

4,427,000.00

3,238,797.38

4,801,582.00

4102

Utility taxes gas

1,359,555.40

1,402,500.00

1,402,500.00

995,208.58

1,373,151.00

4103

Utility taxes telephone

766,910.69

644,000.00

644,000.00

419,509.24

770,000.00

4104

Utility taxes water

1,469,307.91

1,340,000.00

1,340,000.00

876,255.26

1,498,690.00

4200

Sales tax

Municipal Taxes Totals

8,982,348.68

9,129,000.00

9,129,000.00

5,014,506.23

9,129,000.00

$17,239,852.63

$16,942,500.00

$16,942,500.00

$10,544,276.69

$17,572,423.00

Intergovernmental
4300

Motor fuel tax

2,157,322.10

1,805,000.00

1,805,000.00

1,299,657.07

2,200,470.00

4310

Motor vehicle sales tax

788,268.65

765,000.00

765,000.00

490,013.81

792,210.00

4320

Cigarette taxes

69,968.15

65,000.00

65,000.00

41,530.59

60,000.00

4330

County road & bridge tax

2,383,740.43

2,315,000.00

2,315,000.00

251,139.26

2,383,740.00

4381

Miscellaneous Grant

Intergovernmental Totals

2,000,000.00

1,000,000.00

1,000,000.00

.00

.00

$7,399,299.33

$5,950,000.00

$5,950,000.00

$2,082,340.73

$5,436,420.00

License and Permits
4400

Business licenses

631,864.93

612,000.00

612,000.00

595,446.12

641,340.00

4410

Liquor licenses

92,977.50

92,000.00

92,000.00

84,912.50

93,900.00

4420

Vending licenses

12,965.00

12,700.00

12,700.00

9,275.00

12,700.00

4430

Franchise Fees

360,583.40

402,000.00

402,000.00

151,149.27

360,580.00

4450

Trash haulers license

725.00

725.00

725.00

985.00

725.00

4460

Alarm licenses

1,626.00

600.00

600.00

250.00

1,500.00

4470

Cigarette licenses

4,050.00

3,750.00

3,750.00

3,900.00

3,750.00

4480

Billboard bus. lic. fee

200.00

200.00

200.00

200.00

200.00

4490

Misc. other licenses/permits

8,865.00

35,000.00

35,000.00

35,845.00

29,000.00

$1,113,856.83

$1,158,975.00

$1,158,975.00

$881,962.89

$1,143,695.00

License and Permits Totals
Charges for Services
4510

Engineering inspection fees

746,895.54

32,000.00

32,000.00

53,260.00

32,000.00

4530

Zoning applications

9,580.00

11,000.00

11,000.00

14,351.00

11,000.00

4535

Residential Street Tree Program

12,500.00

14,000.00

14,000.00

19,200.00

14,000.00

4560

Planning misc. charges

.00

.00

.00

540.83

.00

4590

Miscellaneous other charges

1,221.24

2,000.00

2,000.00

2,202.72

2,000.00

4825

Clarkson Valley Court Services

Charges for Services Totals

51,318.00

52,600.00

52,600.00

39,450.69

53,884.00

$821,514.78

$111,600.00

$111,600.00

$129,005.24

$112,884.00

856,454.09

795,000.00

795,000.00

574,322.69

875,000.00

1,945.87

1,900.00

1,900.00

1,255.21

1,950.00

.00

1,000.00

1,000.00

.00

.00

$858,399.96

$797,900.00

$797,900.00

$575,577.90

$876,950.00

Court Fines and Fees
4800

Court fines & fees

4820

Cvc fees

4880

Deferred Prosecution Program

Court Fines and Fees Totals

Run by Mike Geisel on 09/22/2026 16:02:59 PM

Page 1 of 117

Page 127 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

750,000.00

001 - General Fund

REVENUE
Division

000 - Non departmental

Investment Income
4901

Interest on investments

959,337.25

350,000.00

350,000.00

539,115.51

4903

Gain/loss on investments

115,864.90

.00

.00

35,014.69

.00

Investment Income Totals

$1,075,202.15

$350,000.00

$350,000.00

$574,130.20

$750,000.00

37,303.44

.00

.00

.00

.00

Other Revenues Totals

$37,303.44

$0.00

$0.00

$0.00

$0.00

Other Revenues
4970

Other Financing Source

Miscellaneous
4920

Insurance reimbursement

1,579.00

.00

.00

.00

.00

4921

NID reimbursement

87,579.81

76,000.00

76,000.00

57,748.78

76,000.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Chesterfield Hill round 84 x 112.53

1.0000

9,000.00

9,000.00

F and A Director

Broadmoor round 152 x 443.45

1.0000

67,000.00

67,000.00

F and A Director Totals

$76,000.00

4925

Contractual reimbursement

.00

.00

.00

25,000.00

.00

4932

National Opioids Settlement

33,852.24

15,000.00

15,000.00

19,045.30

15,000.00

4940

Sale of fixed assets

181,880.00

130,000.00

130,000.00

.00

150,000.00

4950

Miscellaneous

204,471.53

100,000.00

100,000.00

146,199.23

50,000.00

4951

CV TDD Reimbursements

590,798.42

.00

.00

231,436.07

.00

4990

Operating transfers in

9,797.54

.00

.00

.00

.00

Miscellaneous Totals

$1,109,958.54

$321,000.00

$321,000.00

$479,429.38

$291,000.00

000 - Non departmental Totals
REVENUE TOTALS

$29,655,387.66

$25,631,975.00

$25,631,975.00

$15,266,723.03

$26,183,372.00

$29,655,387.66

$25,631,975.00

$25,631,975.00

$15,266,723.03

$26,183,372.00

Division

Run by Mike Geisel on 09/22/2026 16:02:59 PM

Total Amount

Page 2 of 117

Page 128 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

001 - General Fund

EXPENSE
Division

011 - Legislative

Personnel Services
Salaries
5114

Salaries elected officials

Salaries Totals

60,000.00

60,000.00

60,000.00

45,000.00

60,000.00

$60,000.00

$60,000.00

$60,000.00

$45,000.00

$60,000.00

4,621.51

4,590.00

4,590.00

3,442.51

4,590.00

155.00

155.00

155.00

155.00

155.00

1,046.90

1,450.00

1,450.00

731.50

1,450.00

Benefits
5120

Social security

5122

Workers compensation

5125

Insurance life

Benefits Totals
Personnel Services Totals

$5,823.41

$6,195.00

$6,195.00

$4,329.01

$6,195.00

$65,823.41

$66,195.00

$66,195.00

$49,329.01

$66,195.00

.00

300.00

300.00

.00

300.00

Contractual Services
5210

Advertising
Budget Transactions

5249

Level

Transaction

F and A Director

Candidate Filing Notices

Memberships & subscriptions

350.00

1,100.00

1,100.00

813.73

Number of Units

Cost Per Unit

1.0000

300.00

Total Amount
300.00

F and A Director Totals

$300.00

1,117.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Metro Mayors Membership

1.0000

350.00

350.00

F and A Director

Lafayette Area Mayors Association

1.0000

750.00

750.00

F and A Director Totals

$1,100.00

5251

Contractual

5277

Training & continuing education

.00

1,000.00

1,000.00

.00

1,000.00

2,455.49

4,700.00

4,700.00

3,611.04

4,850.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

STL County Muni League Installation

6.0000

30.00

180.00

F and A Director

Progress 64 meetings

6.0000

45.00

270.00

F and A Director

Chamber of Commerce Meetings

12.0000

25.00

300.00

F and A Director

Chamber Board of Director Meetings

12.0000

25.00

300.00

F and A Director

Kiwanis Prayer Breakfast

1.0000

300.00

300.00

F and A Director

Special meeting refreshments

5.0000

300.00

1,500.00

F and A Director

Elected Offical training\education

1.0000

2,000.00

2,000.00

F and A Director Totals

$4,850.00

Contractual Services Totals

Run by Mike Geisel on 09/22/2026 16:02:59 PM

$2,805.49

$7,100.00

$7,100.00

$4,424.77

$7,267.00

Page 3 of 117

Page 129 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

3,589.10

3,860.00

3,860.00

3,236.93

3,462.00

001 - General Fund

EXPENSE
Division

011 - Legislative

Commodities
5313

Department supplies
Budget Transactions

5343

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Mayor Photo

1.0000

1.00

1.00

F and A Director

Mayor Photo Frame

1.0000

1.00

1.00

F and A Director

Department Website Photos

1.0000

10.00

10.00

F and A Director

Mayor Council photo frame

1.0000

450.00

450.00

F and A Director

other supplies

1.0000

700.00

700.00

F and A Director

Mayor/Council photo

1.0000

800.00

800.00

F and A Director

Installation reception

1.0000

1,500.00

1,500.00

F and A Director Totals

$3,462.00

Uniforms

773.25

720.00

720.00

407.07

720.00

Budget Transactions

Level

Transaction

F and A Director

City Logo Shirts for Elected Officials

Division

Number of Units

Cost Per Unit

18.0000

40.00

720.00

F and A Director Totals

$720.00

Commodities Totals

$4,362.35

$4,580.00

$4,580.00

$3,644.00

$4,182.00

011 - Legislative Totals

$72,991.25

$77,875.00

$77,875.00

$57,397.78

$77,644.00

Run by Mike Geisel on 09/22/2026 16:02:59 PM

Total Amount

Page 4 of 117

Page 130 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

61,918.88

91,308.00

91,308.00

62,101.64

95,421.00

001 - General Fund

EXPENSE
Division

031 - Customer Service

Personnel Services
Salaries
5111

Salaries regular/full-time
Budget Transactions

Level

Transaction

F and A Director

Regular Full Time

5112

Salaries parttime/temporary

5113

Salaries overtime

5199

Personnel Expenditure Budgetary Savings

Salaries Totals

Number of Units

Cost Per Unit

1.0000

91,308.00

91,308.00

F and A Director Totals

$91,308.00

22,954.75

.00

.00

.00

.00

.00

500.00

500.00

.00

200.00

.00

(500.00)

(500.00)

.00

(500.00)

$84,873.63

$91,308.00

$91,308.00

$62,101.64

$95,121.00

6,006.50

7,023.00

7,023.00

4,348.40

7,315.00

Total Amount

Benefits
5120

Social security
Budget Transactions

5122

Level

Transaction

F and A Director

Social Security

Workers compensation

225.00

225.00

225.00

225.00

Number of Units

Cost Per Unit

1.0000

7,596.88

Total Amount
7,596.88

F and A Director Totals

$7,596.88

172.00

Budget Transactions

5124

Level

Transaction

F and A Director

WC

Insurance health

16,580.70

21,588.00

21,588.00

15,907.11

Number of Units

Cost Per Unit

1.0000

378.90

Total Amount
378.90

F and A Director Totals

$378.90

22,042.00

Budget Transactions

5125

Level

Transaction

F and A Director

Insurance health

Insurance life

134.14

220.00

220.00

156.75

Number of Units

Cost Per Unit

1.0000

22,451.52

Total Amount
22,451.52

F and A Director Totals

$22,451.52

232.00

Budget Transactions

Level

Transaction

F and A Director

insurance life

Run by Mike Geisel on 09/22/2026 16:02:59 PM

Number of Units

Cost Per Unit

1.0000

228.80

Total Amount
228.80

F and A Director Totals

$228.80

Page 5 of 117

Page 131 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

883.54

1,186.00

1,186.00

859.41

1,175.00

001 - General Fund

EXPENSE
Division

031 - Customer Service

Personnel Services
Benefits
5126

Insurance-dental
Budget Transactions

5127

Level

Transaction

F and A Director

Insurance dental

Insurance disability

162.89

325.00

325.00

190.96

Number of Units

Cost Per Unit

1.0000

1,233.44

Total Amount
1,233.44

F and A Director Totals

$1,233.44

342.00

Budget Transactions

5130

Level

Transaction

F and A Director

Insurance disability

Retirement program

4,757.17

7,345.00

7,345.00

4,968.12

Number of Units

Cost Per Unit

1.0000

348.00

Total Amount
348.00

F and A Director Totals

$348.00

7,650.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Retirement

1.0000

7,596.88

7,596.88

F and A Director Totals

$7,596.88

Benefits Totals
Personnel Services Totals

$28,749.94

$37,912.00

$37,912.00

$26,655.75

$38,928.00

$113,623.57

$129,220.00

$129,220.00

$88,757.39

$134,049.00
.00

Total Amount

Contractual Services
5249

Memberships & subscriptions

.00

240.00

240.00

.00

5277

Training & continuing education

.00

300.00

300.00

.00

.00

$0.00

$540.00

$540.00

$0.00

$0.00

367.47

300.00

300.00

193.70

400.00

Contractual Services Totals
Commodities
5313

Department supplies
Budget Transactions

Level

Transaction

F and A Director

General Supply Fund

Run by Mike Geisel on 09/22/2026 16:02:59 PM

Number of Units

Cost Per Unit

1.0000

400.00

Total Amount
400.00

F and A Director Totals

$400.00

Page 6 of 117

Page 132 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

208.90

210.00

210.00

.00

300.00

001 - General Fund

EXPENSE
Division

031 - Customer Service

Commodities
5343

Uniforms
Budget Transactions

Level

Transaction

F and A Director

Employee shirts

Division

Number of Units

Cost Per Unit

6.0000

50.00

300.00

F and A Director Totals

$300.00

Commodities Totals

$576.37

$510.00

$510.00

$193.70

$700.00

031 - Customer Service Totals

$114,199.94

$130,270.00

$130,270.00

$88,951.09

$134,749.00

Run by Mike Geisel on 09/22/2026 16:02:59 PM

Total Amount

Page 7 of 117

Page 133 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

554,807.30

650,141.00

650,141.00

400,528.49

526,620.00

001 - General Fund

EXPENSE
Division

034 - Finance

Personnel Services
Salaries
5111

Salaries regular/full-time
Budget Transactions

5112

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Long Term Service Days LTSD

1.0000

1,864.00

1,864.00

F and A Director

Salaries

1.0000

648,277.00

648,277.00

F and A Director Totals

$650,141.00

Salaries parttime/temporary

.00

7,000.00

7,000.00

12,065.91

Total Amount

.00

Budget Transactions

Level

Transaction

F and A Director

Summer Intern

5113

Salaries overtime

5199

Personnel Expenditure Budgetary Savings

Salaries Totals

Number of Units

Cost Per Unit

1.0000

7,000.00

7,000.00

F and A Director Totals

$7,000.00

34.09

3,500.00

3,500.00

224.09

500.00

.00

(7,500.00)

(7,500.00)

.00

(4,000.00)

$554,841.39

$653,141.00

$653,141.00

$412,818.49

$523,120.00
40,325.00

Total Amount

Benefits
5120

Social security

41,680.67

50,004.00

50,004.00

29,833.06

5122

Workers compensation

1,540.00

1,120.00

1,120.00

1,120.00

944.00

5124

Insurance health

36,890.10

59,334.00

59,334.00

33,433.34

47,582.00

5125

Insurance life

1,472.31

1,896.00

1,896.00

1,045.19

1,626.00

5126

Insurance-dental

2,348.93

3,413.00

3,413.00

1,723.73

2,645.00

5127

Insurance disability

1,478.76

2,297.00

2,297.00

1,104.10

1,859.00

5130

Retirement program

44,513.17

52,291.00

52,291.00

28,628.24

42,170.00

$129,923.94

$170,355.00

$170,355.00

$96,887.66

$137,151.00

$684,765.33

$823,496.00

$823,496.00

$509,706.15

$660,271.00

540.22

440.00

440.00

228.48

525.00

Benefits Totals
Personnel Services Totals
Contractual Services
5210

Advertising
Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Budget Public Hearing Notice

1.0000

225.00

225.00

F and A Director

Semi Annual Financials (RSMo 77.110)

2.0000

150.00

300.00

F and A Director Totals

$525.00

Run by Mike Geisel on 09/22/2026 16:02:59 PM

Page 8 of 117

Page 134 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

51,246.00

56,500.00

60,010.00

67,601.00

68,500.00

001 - General Fund

EXPENSE
Division

034 - Finance

Contractual Services
5211

Audit services
Budget Transactions

5249

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Annual Single Audit

1.0000

2,600.00

2,600.00

F and A Director

Reporting/Audit for City due to Regional TIF

1.0000

3,000.00

3,000.00

F and A Director

Reporting/Audit for City due to SBD-WHV

1.0000

3,000.00

3,000.00

F and A Director

Reporting/Audit for City due to SBD - Downtown

1.0000

3,000.00

3,000.00

F and A Director

Reporting/Audit for City - Central Park Square

1.0000

3,000.00

3,000.00

F and A Director

Annual Comprehensive Financial Report Preparation Services

1.0000

7,400.00

7,400.00

F and A Director

Additional Svcs- GASB Implementation

1.0000

17,000.00

17,000.00

F and A Director

Financial Audit

1.0000

29,500.00

29,500.00

F and A Director Totals

$68,500.00

Memberships & subscriptions

2,878.30

4,810.00

4,810.00

3,674.00

2,025.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

GFOA Memberships-Missouri

2.0000

75.00

150.00

F and A Director

GASB Accounting Standards Update

1.0000

150.00

150.00

F and A Director

GAAFR Plus Online Subscription

1.0000

175.00

175.00

F and A Director

Professional License - Director

1.0000

450.00

450.00

F and A Director

GFOA Membership (Entire Agency New in 25) Natl

1.0000

500.00

500.00

F and A Director

GFOA Budget Award

1.0000

600.00

600.00

F and A Director Totals

$2,025.00

5251

Contractual

5260

Printing & binding

.00

365.00

365.00

.00

.00

3,304.53

4,552.00

4,552.00

3,176.12

4,048.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Swift Printing Shipping #10 Envelopes

2.0000

15.00

30.00

F and A Director

1099 forms

3.0000

30.00

90.00

F and A Director

Business Cards (sets of 250)

3.0000

30.00

90.00

F and A Director

1099 Shipping and Handling

1.0000

100.00

100.00

F and A Director

Graphic Connections Group AP Envelope S&H

F and A Director

1099 Envelopes

F and A Director

1.0000

100.00

100.00

200.0000

.60

120.00

Print Mgmt Parters Check Stock Freight

1.0000

150.00

150.00

F and A Director

Check Stock

10.0000

37.00

370.00

F and A Director

Vending machine decal stickers (licensing-qty 500)

600.0000

.83

498.00

Run by Mike Geisel on 09/22/2026 16:02:59 PM

Page 9 of 117

Page 135 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

001 - General Fund

EXPENSE
Division

034 - Finance

Contractual Services

5261

F and A Director

Envelopes #10

F and A Director

Asset tags with bar codes

F and A Director

Check envelopes (qty 5000)

Professional services

3,010.00

1,150.00

1,150.00

.00

5,000.0000

.10

1.0000

700.00

500.00
700.00

5,000.0000

.26

1,300.00

F and A Director Totals

$4,048.00

1,150.00

Budget Transactions

5277

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Financial services

1.0000

500.00

500.00

F and A Director

ACFR review

1.0000

650.00

650.00

F and A Director Totals

$1,150.00

Training & continuing education

3,083.61

10,771.00

10,771.00

2,248.64

10,110.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

GFOA-Online Govt Accounting for Non-Accountants

2.0000

75.00

150.00

F and A Director

GFOA Annual GAAP Update

1.0000

175.00

175.00

F and A Director

GFOA-Online Intro to Accounting

2.0000

95.00

190.00

F and A Director

GFOA-Online Training Background for Govt Account & Financial re

2.0000

115.00

230.00

F and A Director

GFOA-Missouri Seminars Fall and Winter

2.0000

170.00

340.00

F and A Director

Finance Department Staff Meetings

5.0000

75.00

375.00

F and A Director

GFOA-STL Meetings

20.0000

20.00

400.00

F and A Director

GFOA Accounting Academy - State Conference

1.0000

550.00

550.00

F and A Director

GFOA-National Training Classes

4.0000

150.00

600.00

F and A Director

GFOA-Online Training Govt Accounting Intensive Series

2.0000

550.00

1,100.00

F and A Director

Staff Training - online

4.0000

750.00

3,000.00

F and A Director

GFOA National Conference

1.0000

3,000.00

3,000.00

F and A Director Totals

$10,110.00

Contractual Services Totals

$64,062.66

$78,588.00

$82,098.00

$76,928.24

$86,358.00

3,755.73

3,152.00

3,152.00

980.26

4,260.00

Commodities
5313

Department supplies
Budget Transactions

Level

Transaction

F and A Director

Office Supplies

Run by Mike Geisel on 09/22/2026 16:02:59 PM

Number of Units

Cost Per Unit

Total Amount

1.0000

1,660.00

1,660.00

Page 10 of 117

Page 136 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

001 - General Fund

EXPENSE
Division

034 - Finance

Commodities
F and A Director

5343

Office Chair replacement

4.0000

Uniforms

596.01

600.00

600.00

.00

650.00

2,600.00

F and A Director Totals

$4,260.00

600.00

Budget Transactions

Level

Transaction

F and A Director

Shirts/Sweaters/Jkts for Staff

Division

Number of Units

Cost Per Unit

6.0000

100.00

600.00

F and A Director Totals

$600.00

Commodities Totals

$4,351.74

$3,752.00

$3,752.00

$980.26

$4,860.00

034 - Finance Totals

$753,179.73

$905,836.00

$909,346.00

$587,614.65

$751,489.00

Run by Mike Geisel on 09/22/2026 16:02:59 PM

Total Amount

Page 11 of 117

Page 137 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

001 - General Fund

EXPENSE
Division

036 - Central Services

Personnel Services
Salaries
5199

Personnel Expenditure Budgetary Savings

Salaries Totals

.00

(5,000.00)

(5,000.00)

.00

(5,000.00)

$0.00

($5,000.00)

($5,000.00)

$0.00

($5,000.00)

Benefits
5120

Social security

737.37

1,224.00

1,224.00

947.13

891.00

5124

Insurance health

26,455.63

18,990.00

18,990.00

15,656.73

22,187.00

Budget Transactions

Level

Transaction

F and A Director

Bridge to Medicare-Single Medical Insurance Plan

5125

Insurance life

5126

Insurance-dental

Number of Units

Cost Per Unit

2.0000

6,329.00

12,658.00

F and A Director Totals

$12,658.00

684.00

690.00

690.00

513.00

718.00

1,380.85

1,116.00

1,116.00

809.95

1,230.00

Total Amount

Budget Transactions

Level

Transaction

F and A Director

Bridge to Medicare-Dental Single (High Option)

5128

Insurance co-pay

5131

Health reimbursement

Benefits Totals
Personnel Services Totals

Number of Units

Cost Per Unit

2.0000

371.25

742.50

F and A Director Totals

$742.50

.00

.00

.00

.00

(5,000.00)

92,254.58

100,000.00

100,000.00

57,849.35

100,000.00

$121,512.43

$122,020.00

$122,020.00

$75,776.16

$120,026.00

$121,512.43

$117,020.00

$117,020.00

$75,776.16

$115,026.00

22,742.72

29,635.00

29,635.00

21,357.98

32,190.00

Total Amount

Contractual Services
5210

Advertising
Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

(051) Chamber Out & About Directory & Enhanced Website

1.0000

40.00

40.00

F and A Director

(084) Meta Boosted Posts

8.0000

50.00

400.00

F and A Director

(085) Google Ads, BandsInTown, & Jambase

10.0000

100.00

1,000.00

F and A Director

(051) Westnews Magazine Promo Ads

1.0000

1,400.00

1,400.00

F and A Director

(089) Meta Boosted Posts

30.0000

50.00

1,500.00

F and A Director

(051) Meta Boosted Posts

30.0000

50.00

1,500.00

F and A Director

(089) Sports Destination Management

2.0000

1,000.00

2,000.00

F and A Director

(089) Billboards

2.0000

1,000.00

2,000.00

F and A Director

(085) Billboards

2.0000

1,000.00

2,000.00

F and A Director

(084) Westnews Magazine Senior Calendar

12.0000

175.00

2,100.00

F and A Director

(085) Meta Boosted Posts

80.0000

50.00

4,000.00

Run by Mike Geisel on 09/22/2026 16:02:59 PM

Total Amount

Page 12 of 117

Page 138 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

001 - General Fund

EXPENSE
Division

036 - Central Services

Contractual Services

5212

F and A Director

(085) Radio

20.0000

225.00

F and A Director

(084) Westnews Magazine Events/Programs Ads

6.0000

1,600.00

9,600.00

F and A Director Totals

$32,040.00

Boards & commissions program

593.46

16,500.00

16,500.00

15,132.29

4,500.00

1,501.00

Budget Transactions

5222

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Volunteer Appreciation Dinner (scheduled even years)

1.0000

1.00

1.00

F and A Director

Citizen of the Year Award & Reception

1.0000

1,500.00

1,500.00

F and A Director Totals

$1,501.00

Education Reimb/Training

2,500.00

12,500.00

12,500.00

5,279.50

Total Amount

12,500.00

Budget Transactions

5224

Level

Transaction

F and A Director

Tuition Reimbursement Program

Employee recruitment

29,525.78

46,750.00

46,750.00

27,532.01

Number of Units

Cost Per Unit

5.0000

2,500.00

Total Amount
12,500.00

F and A Director Totals

$12,500.00

56,430.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

American Checked Credit Checks

10.0000

15.00

150.00

F and A Director

Verisk Implementation

1.0000

300.00

300.00

F and A Director

CDL MVR Records (Verisk)

62.0000

15.00

930.00

F and A Director

Job Fairs throughout the year

2.0000

500.00

1,000.00

F and A Director

Employee Recruitment-LinkedIn job postings

2.0000

600.00

1,200.00

F and A Director

Governmentjobs.com Job postings (5 posting bundle)

2.0000

600.00

1,200.00

F and A Director

CDL Drug Screen - 9 panel

60.0000

35.00

2,100.00

F and A Director

Job Postings - Indeed

1.0000

2,500.00

2,500.00

F and A Director

Other Recruitment Efforts

1.0000

2,500.00

2,500.00

F and A Director

Employee Referral Program (Year 1)

4.0000

1,000.00

4,000.00

F and A Director

AAIMEA Background Services

50.0000

80.00

4,000.00

F and A Director

Employee Referral Program (Year 2)

4.0000

1,200.00

4,800.00

F and A Director

Athletico Physical Proficiency Tests

30.0000

175.00

5,250.00

F and A Director

Florissant Psychological Assessments-PD

15.0000

400.00

6,000.00

F and A Director

St Luke's Pre-employment Physical/drug screen

60.0000

125.00

7,500.00

F and A Director

Employee Referral Program (Year 3)

10.0000

1,300.00

13,000.00

F and A Director Totals

$56,430.00

Run by Mike Geisel on 09/22/2026 16:02:59 PM

Page 13 of 117

Page 139 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

19,498.47

30,625.00

30,625.00

3,122.80

22,370.00

001 - General Fund

EXPENSE
Division

036 - Central Services

Contractual Services
5225

Employee relations
Budget Transactions

5230

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Employee Service Awards (15 year)

1.0000

175.00

175.00

F and A Director

Reasonable Suspicion (B/A) Tests

10.0000

32.00

320.00

F and A Director

Employee Service Awards (10 year)

3.0000

125.00

375.00

F and A Director

Employee Service Awards (35 year)

1.0000

500.00

500.00

F and A Director

Employee Service Awards-Certificates, Letters

40.0000

20.00

800.00

F and A Director

Employee Service Awards (30 year)

2.0000

400.00

800.00

F and A Director

Employee Service Awards (25 year)

4.0000

300.00

1,200.00

F and A Director

Employee Appreciation Barbecue

1.0000

1,500.00

1,500.00

F and A Director

Employee Service Awards ( 5 year)

20.0000

75.00

1,500.00

F and A Director

Employee Service Awards (20 year)

8.0000

200.00

1,600.00

F and A Director

Exemplary Performer Awards

8.0000

200.00

1,600.00

F and A Director

Fall Potluck

1.0000

2,000.00

2,000.00

F and A Director

Other Employee Events

1.0000

2,000.00

2,000.00

F and A Director

Flowers for Illness/Births/Deaths

30.0000

100.00

3,000.00

F and A Director

Holiday Awards Luncheon

1.0000

5,000.00

5,000.00

F and A Director Totals

$22,370.00

Historical committee

.00

2,340.00

2,340.00

.00

2,340.00

Budget Transactions

5233

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Website Hosting

12.0000

70.00

840.00

F and A Director

Website Maintenance

10.0000

150.00

1,500.00

F and A Director Totals

$2,340.00

Credit Card Fee

19,191.14

25,000.00

25,000.00

16,772.49

Total Amount

25,000.00

Budget Transactions

5240

Level

Transaction

F and A Director

Clearent / Central Bank Credit Card Processing Fees

Insurance

692,904.36

1,053,000.00

1,053,000.00

542,226.11

Number of Units

Cost Per Unit

1.0000

25,000.00

Total Amount
25,000.00

F and A Director Totals

$25,000.00

1,113,535.00

Budget Transactions

Level

Transaction

F and A Director

MO Petroleum Storage Tank Insurance

Run by Mike Geisel on 09/22/2026 16:02:59 PM

Number of Units

Cost Per Unit

Total Amount

1.0000

250.00

250.00

Page 14 of 117

Page 140 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

001 - General Fund

EXPENSE
Division

036 - Central Services

Contractual Services

5240_009

F and A Director

Notary insurance

1.0000

250.00

250.00

F and A Director

Public Employee Dishonesty Bond

1.0000

3,600.00

3,600.00

F and A Director

Fiduciary Liability

1.0000

4,400.00

4,400.00

F and A Director

Logan Park GL/Excess

1.0000

7,000.00

7,000.00

F and A Director

Additional Flood (N. Outer 40/Public Works Drive)

1.0000

14,500.00

14,500.00

F and A Director

Cyber Liability

1.0000

19,000.00

19,000.00

F and A Director

Unemployment Insurance

1.0000

20,000.00

20,000.00

F and A Director

SLAIT Deductibles/Retention

1.0000

35,000.00

35,000.00

F and A Director

D&O/Employment Practices Liability

1.0000

70,050.00

70,050.00

F and A Director

Physical Auto Damange Policy

1.0000

152,521.50

152,521.50

F and A Director

Commercial Package Property

1.0000

385,840.00

385,840.00

F and A Director

General/Police Liability/Auto Liability

1.0000

401,123.00

401,123.00

F and A Director Totals

$1,113,534.50

Insurance Desig. for Insurance Settlement

20,253.74

165,000.00

165,000.00

.00

100,000.00

Budget Transactions

5247

Level

Transaction

F and A Director

Repairs & or Replacement in lieu of deductible

Maintenance & repair-equipment

7,955.49

11,000.00

11,000.00

7,561.14

Number of Units

Cost Per Unit

1.0000

100,000.00

Total Amount
100,000.00

F and A Director Totals

$100,000.00

11,000.00

Budget Transactions

5249

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Office Equipment Repairs

1.0000

1,000.00

1,000.00

F and A Director

Folder/Inserter Maintenance Agreement

1.0000

1,000.00

1,000.00

F and A Director

Copier Maintenance Agreement

12.0000

750.00

9,000.00

F and A Director Totals

$11,000.00

Memberships & subscriptions

16,141.86

16,065.00

16,065.00

15,901.86

16,770.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Sam's Club (001 Departments)

1.0000

320.00

320.00

F and A Director

Chesterfield Chamber of Commerce

1.0000

650.00

650.00

F and A Director

Progress 64 West

1.0000

800.00

800.00

F and A Director

Municipal League of Metro St. Louis

1.0000

7,500.00

7,500.00

F and A Director

Missouri Municipal League per capita dues

1.0000

7,500.00

7,500.00

F and A Director Totals

$16,770.00

Run by Mike Geisel on 09/22/2026 16:02:59 PM

Page 15 of 117

Page 141 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

54,976.70

43,260.00

43,260.00

33,305.10

52,900.00

001 - General Fund

EXPENSE
Division

036 - Central Services

Contractual Services
5251

Contractual
Budget Transactions

5252

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Document shredding-courts/finance

1.0000

400.00

400.00

F and A Director

Other

1.0000

500.00

500.00

F and A Director

Hazardous Waste destruction

1.0000

1,500.00

1,500.00

F and A Director

Document Shredding - 7 containers (monthly)

12.0000

150.00

1,800.00

F and A Director

General Code - Annual on-line maintenance fee

1.0000

2,200.00

2,200.00

F and A Director

General Code - Quarterly Code of Ord Updates

4.0000

1,125.00

4,500.00

F and A Director

Bank fees

12.0000

3,500.00

42,000.00

F and A Director Totals

$52,900.00

Postage

20,710.68

25,625.00

25,625.00

8,628.78

25,625.00

Budget Transactions

5260

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

presort permit fee

1.0000

375.00

375.00

F and A Director

UPS & FedEx shipments

1.0000

1,250.00

1,250.00

F and A Director

USPS postage

1.0000

24,000.00

24,000.00

F and A Director Totals

$25,625.00

Printing & binding

569.44

2,010.00

2,010.00

446.69

Total Amount

1,410.00

Budget Transactions

5261

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Deposit Slips for Bank

4.0000

165.00

660.00

F and A Director

Business Cards for City New Hires

25.0000

30.00

750.00

F and A Director Totals

$1,410.00

Professional services

30,858.26

30,379.00

30,379.00

20,287.39

32,759.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Paylocity-COBRA Annual Renewal Fees

1.0000

150.00

150.00

F and A Director

Federal & State Labor Law Posters (all facilities)

3.0000

50.00

150.00

F and A Director

Construction Billing fees (Ameren)

1.0000

175.00

175.00

F and A Director

Federal Motor Carrier Safety Admin Drug & Alcohol Clearinghouse

1.0000

200.00

200.00

F and A Director

Paylocity-FSA-HRA Annual Renewal Fees

2.0000

150.00

300.00

F and A Director

Breath and Alcohol Testing

10.0000

32.00

320.00

F and A Director

CDL Driving Record

55.0000

12.00

660.00

Run by Mike Geisel on 09/22/2026 16:02:59 PM

Page 16 of 117

Page 142 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

001 - General Fund

EXPENSE
Division

036 - Central Services

Contractual Services

5262

F and A Director

Empower Plan Amendment Fees (1 per plan)

2.0000

350.00

F and A Director

Empower Recordkeeping fees

4.0000

187.50

750.00

F and A Director

Paylocity-COBRA Administration

12.0000

180.00

2,160.00

F and A Director

Unplanned Services

1.0000

2,500.00

2,500.00

F and A Director

Paylocity-FSA Processing

12.0000

250.00

3,000.00

F and A Director

Drug testing (random)

55.0000

70.00

3,850.00

F and A Director

Mercy-EAP Quarterly

4.0000

1,560.00

6,240.00

F and A Director

Paylocity-HRA Processing

12.0000

967.00

11,604.00

F and A Director Totals

$32,759.00

Public relations

78,212.18

83,000.00

83,000.00

65,670.77

700.00

88,252.00

Budget Transactions

5263

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Citizen Newsletter - Issuu Digital Publication Subscription

1.0000

252.00

252.00

F and A Director

Logo'd materials

1.0000

4,000.00

4,000.00

F and A Director

Citizen Newsletter - Postage

4.0000

5,500.00

22,000.00

F and A Director

Citizen Newsletter - Printing

4.0000

15,500.00

62,000.00

F and A Director Totals

$88,252.00

Subdivision beautification

.00

1,500.00

1,500.00

.00

Total Amount

1,500.00

Budget Transactions

5264

Level

Transaction

F and A Director

River Valley Roundabout & Landscape Island per contract

Legal services

830,270.49

438,000.00

458,001.00

240,414.89

Number of Units

Cost Per Unit

1.0000

1,500.00

Total Amount
1,500.00

F and A Director Totals

$1,500.00

552,400.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Conflict Cases Prosecutor)

1.0000

5,000.00

5,000.00

F and A Director

Labor Attorney

1.0000

10,000.00

10,000.00

F and A Director

Prosecutors - trial services, add'l fees

12.0000

1,200.00

14,400.00

F and A Director

Public Officials Ins. Defense Attorney

2.0000

10,000.00

20,000.00

F and A Director

Special Counsel Development Attorney

1.0000

25,000.00

25,000.00

F and A Director

Other Legal Expenses

1.0000

40,000.00

40,000.00

F and A Director

Prosecutors (Engelmeyer & Pezzani)

12.0000

4,500.00

54,000.00

F and A Director

City Attorney

12.0000

32,000.00

384,000.00

F and A Director Totals

$552,400.00

Run by Mike Geisel on 09/22/2026 16:02:59 PM

Total Amount

Page 17 of 117

Page 143 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

3,492.24

5,000.00

5,000.00

2,619.18

5,000.00

001 - General Fund

EXPENSE
Division

036 - Central Services

Contractual Services
5268

Rental equipment
Budget Transactions

5276

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Other Office Rental Equipment

1.0000

1,000.00

1,000.00

F and A Director

Mailing System Annual Lease

1.0000

4,000.00

4,000.00

F and A Director Totals

$5,000.00

Telephone/internet

87,640.82

132,114.00

132,114.00

66,388.27

121,314.00

Budget Transactions

5277

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Land Line Phone Service at PWF - Monthly

12.0000

90.00

1,080.00

F and A Director

Land Line Phone Service at CVAC - Monthly

12.0000

90.00

1,080.00

F and A Director

Zoom Teleconferencing Subscription

12.0000

600.00

7,200.00

F and A Director

Phone System/VM/Call Recording Maint Contract

1.0000

9,000.00

9,000.00

F and A Director

Cell Phone Service & Hardware - PK

22.0000

442.00

9,724.00

F and A Director

Cell Phone Service & Hardware - CH

26.0000

442.00

11,492.00

F and A Director

Cell Phone Service & Hardware - PD

39.0000

442.00

17,238.00

F and A Director

Mobile Data Service & Hardware - PD

30.0000

1,050.00

31,500.00

F and A Director

Spectrum Business Phone & Internet (land lines)

12.0000

2,750.00

33,000.00

F and A Director Totals

$121,314.00

Training & continuing education

200.00

11,500.00

11,500.00

9,837.41

11,500.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Webinars

1.0000

1,000.00

1,000.00

F and A Director

Communications Training

1.0000

1,500.00

1,500.00

F and A Director

Supervisory Training SGR

3.0000

3,000.00

9,000.00

F and A Director Totals

$11,500.00

5284

MSD Impervious charge

5289

Wellness program

3,190.43

.00

.00

.00

.00

225.00

11,882.00

11,882.00

11,266.79

3,081.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Wellness Grant - SLAIT (even numbered year)

1.0000

1.00

1.00

F and A Director

Punch Card Supplies (200 cards)

5.0000

36.00

180.00

F and A Director

Other wellness expenses

1.0000

300.00

300.00

F and A Director

Wellness Seminars - this yr included in grant

2.0000

300.00

600.00

Run by Mike Geisel on 09/22/2026 16:02:59 PM

Total Amount

Page 18 of 117

Page 144 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

001 - General Fund

EXPENSE
Division

036 - Central Services

Contractual Services
F and A Director

5975

Health Club/Fitness Class Reimbursements

Allocation

(358,362.00)

20.0000

(330,000.00)

(330,000.00)

(330,000.00)

100.00

2,000.00

F and A Director Totals

$3,081.00

(359,100.00)

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

PK - Insurance (Property/Auto/GL/Flood/Logan)

1.0000

(225,000.00)

(225,000.00)

F and A Director

PD - Insurance (Property/Auto/GL)

1.0000

(105,000.00)

(105,000.00)

F and A Director

084 Advertising

1.0000

(12,100.00)

(12,100.00)

F and A Director

085 Advertising

1.0000

(11,500.00)

(11,500.00)

F and A Director

089 Advertising

1.0000

(5,500.00)

(5,500.00)

F and A Director Totals

($359,100.00)

Contractual Services Totals

$1,583,291.26

$1,862,685.00

$1,882,686.00

$783,751.45

$1,930,277.00

12,742.93

13,760.00

13,760.00

12,542.66

20,044.00

Commodities
5325

Miscellaneous/Miscellaneous supplies
Budget Transactions

5330

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

WebstaurantStore.com-2nd Pg Ivory Stationary Shipping

1.0000

100.00

100.00

F and A Director

Swift Print - Code Enforcement Tags

1.0000

300.00

300.00

F and A Director

WebstaurantStore.com-2nd Pg Stationary-All Depts

28.0000

23.00

644.00

F and A Director

510 Printing LLC - No Solicitor Decals

1.0000

800.00

800.00

F and A Director

Culligan Water

1.0000

2,000.00

2,000.00

F and A Director

#10 Ivory Envelope

3.0000

700.00

2,100.00

F and A Director

Flags for Facilities (American Heritage) Set-City, MO, US

3.0000

1,700.00

5,100.00

F and A Director

Kitchen supplies, Meeting supplies and refreshments

1.0000

9,000.00

9,000.00

F and A Director Totals

$20,044.00

Office supplies

10,406.46

15,540.00

15,540.00

6,700.29

15,340.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

mailing system & folder/inserter supplies

1.0000

600.00

600.00

F and A Director

Copier paper (40 cases, 4 times per year)

160.0000

39.00

6,240.00

F and A Director

Office Supplies, name tags, proc frames, etc.

1.0000

8,500.00

8,500.00

F and A Director Totals

$15,340.00

Commodities Totals

Run by Mike Geisel on 09/22/2026 16:02:59 PM

$23,149.39

$29,300.00

$29,300.00

$19,242.95

Total Amount

$35,384.00

Page 19 of 117

Page 145 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

12,029,262.08

9,798,897.00

10,638,897.00

675,000.00

9,977,245.00

001 - General Fund

EXPENSE
Division

036 - Central Services

Other finance use and source
Operating Transfers Out
5990

Operating transfers out
Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Transfer to zero

1.0000

(956,902.00)

(956,902.00)

F and A Director

Transfer to PD (Fund 121)

1.0000

10,934,147.00

10,934,147.00

F and A Director Totals

$9,977,245.00

Operating Transfers Out Totals
Other finance use and source Totals

$12,029,262.08

$9,798,897.00

$10,638,897.00

$675,000.00

$9,977,245.00

$12,029,262.08

$9,798,897.00

$10,638,897.00

$675,000.00

$9,977,245.00

Total Amount

Retirement Forfeitures
5133

Retirement forfeiture
Division

(106,606.10)

(100,000.00)

(100,000.00)

(99,462.63)

(100,000.00)

Retirement Forfeitures Totals

($106,606.10)

($100,000.00)

($100,000.00)

($99,462.63)

($100,000.00)

036 - Central Services Totals

$13,650,609.06

$11,707,902.00

$12,567,903.00

$1,454,307.93

$11,957,932.00

Run by Mike Geisel on 09/22/2026 16:02:59 PM

Page 20 of 117

Page 146 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

634,987.65

680,751.00

680,751.00

460,325.22

711,446.00

001 - General Fund

EXPENSE
Division

037 - Information Technology

Personnel Services
Salaries
5111

Salaries regular/full-time
Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Long Term Service Days

1.0000

4,766.00

4,766.00

F and A Director

Department Salaries

1.0000

675,985.00

675,985.00

F and A Director Totals

$680,751.00

5113

Salaries overtime

.00

1,000.00

1,000.00

.00

.00

5199

Personnel Expenditure Budgetary Savings

.00

(2,000.00)

(2,000.00)

.00

(2,500.00)

$634,987.65

$679,751.00

$679,751.00

$460,325.22

$708,946.00
54,426.00

Salaries Totals

Total Amount

Benefits
5120

Social security

47,515.48

52,154.00

52,154.00

34,462.34

5122

Workers compensation

2,090.00

1,528.00

1,528.00

1,528.00

1,624.00

5124

Insurance health

51,585.63

68,130.00

68,130.00

43,509.57

60,353.00

5125

Insurance life

1,653.86

1,989.00

1,989.00

1,315.56

2,076.00

5126

Insurance-dental

2,381.10

3,152.00

3,152.00

2,015.28

3,122.00

5127

Insurance disability

1,737.60

2,403.00

2,403.00

1,395.65

2,505.00

5130

Retirement program

50,861.18

54,540.00

54,540.00

36,825.59

56,916.00

$157,824.85

$183,896.00

$183,896.00

$121,051.99

$181,022.00

$792,812.50

$863,647.00

$863,647.00

$581,377.21

$889,968.00

413,557.22

324,950.00

324,950.00

310,757.17

326,200.00

Benefits Totals
Personnel Services Totals
Contractual Services
5221

Data processing
Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Canva Graphics Suite - Communications

1.0000

400.00

400.00

F and A Director

Laredo Software Subscription / Monthly

12.0000

125.00

1,500.00

F and A Director

Adobe Software Subscription

12.0000

175.00

2,100.00

F and A Director

VISSUM Software

1.0000

3,000.00

3,000.00

F and A Director

PDF X-Change Software Renewal

1.0000

3,000.00

3,000.00

F and A Director

Misc. Software Licenses

1.0000

3,000.00

3,000.00

F and A Director

Microfilm Hardware/Software Maintenance

1.0000

3,000.00

3,000.00

F and A Director

eMail Archive Appliance Hardware/Software Maintenance

1.0000

3,500.00

3,500.00

F and A Director

CodeTwo Subscription

1.0000

4,000.00

4,000.00

F and A Director

IT Helpdesk & Auditing Software Subscription

1.0000

4,000.00

4,000.00

F and A Director

Guardian Tracking - Non Police

1.0000

5,500.00

5,500.00

F and A Director

Timekeeping/Time Clock Annual Maintenance

1.0000

5,500.00

5,500.00

Run by Mike Geisel on 09/22/2026 16:02:59 PM

Total Amount

Page 21 of 117

Page 147 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

001 - General Fund

EXPENSE
Division

037 - Information Technology

Contractual Services
F and A Director

AutoCAD Civil 3D Government Subsription Renewal

3.0000

2,000.00

6,000.00

F and A Director

Offsite Disaster Recovery Backup

1.0000

7,500.00

7,500.00

F and A Director

VMware Licenses

1.0000

7,700.00

7,700.00

F and A Director

Veeam Backup Licenses/Office 365 Backup

1.0000

13,000.00

13,000.00

F and A Director

eMail Security Subscription

1.0000

16,000.00

16,000.00

F and A Director

Entrust 2FA Software

1.0000

25,000.00

25,000.00

F and A Director

Firewall License Subscriptions

1.0000

27,500.00

27,500.00

F and A Director

ESRI Enterprise License

1.0000

45,000.00

45,000.00

F and A Director

Tyler Technologies - ERP

1.0000

65,000.00

65,000.00

F and A Director

Microsoft MVL Subscription

1.0000

75,000.00

75,000.00

F and A Director Totals

$326,200.00

5247

Maintenance & repair-equipment

5,174.07

15,000.00

15,000.00

3,226.28

5249

Memberships & subscriptions

2,787.50

500.00

500.00

.00

15,000.00
500.00

5251

Contractual

94,806.08

322,100.00

322,100.00

101,135.85

172,600.00

Budget Transactions

5260

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

CivicPlus eCode360 Integration

1.0000

4,500.00

4,500.00

F and A Director

Surdex Aerial Photogrphy/Consortium (Every 2 yrs)

1.0000

5,000.00

5,000.00

F and A Director

CivicPlus - CivicClerk

1.0000

6,500.00

6,500.00

F and A Director

Building Security Maintenance

1.0000

7,500.00

7,500.00

F and A Director

ESRI Professional Consulting

1.0000

8,100.00

8,100.00

F and A Director

CivicPlus - CivicGov -PZ/Licensing/Permitting

1.0000

9,000.00

9,000.00

F and A Director

Server/SAN Hardware Warranties

5.0000

2,500.00

12,500.00

F and A Director

CivicPlus DocAccess (ADA Document Compliance)

1.0000

15,000.00

15,000.00

F and A Director

CivicPlus - Parks & Rec

1.0000

15,000.00

15,000.00

F and A Director

CivicPlus - Optimize

1.0000

17,500.00

17,500.00

F and A Director

Next Request - Archive Social

1.0000

22,000.00

22,000.00

F and A Director

CivicPlus Website - Evolve

1.0000

25,000.00

25,000.00

F and A Director

CivicPlus - SeeClickFix

1.0000

25,000.00

25,000.00

F and A Director Totals

$172,600.00

Printing & binding

3,411.55

8,500.00

8,500.00

2,094.90

8,500.00

Budget Transactions

Level

Transaction

F and A Director

Printing and Laminating - CH

Run by Mike Geisel on 09/22/2026 16:02:59 PM

Number of Units

Cost Per Unit

Total Amount

1.0000

2,000.00

2,000.00

Page 22 of 117

Page 148 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

001 - General Fund

EXPENSE
Division

037 - Information Technology

Contractual Services
F and A Director

5261

Printing and Laminating - PRK

1.0000

Professional services

3,438.00

9,000.00

12,438.00

2,992.50

6,500.00

6,500.00

F and A Director Totals

$8,500.00

9,000.00

Budget Transactions

5277

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Method Computing - Consultant

1.0000

2,000.00

2,000.00

F and A Director

ESRI Consulting - GIS Services

1.0000

7,000.00

7,000.00

F and A Director Totals

$9,000.00

Training & continuing education

4,154.54

6,500.00

6,500.00

3,361.58

8,000.00

Budget Transactions

5975

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Firewall/Network Security Training

1.0000

2,000.00

2,000.00

F and A Director

ESRI GIS Training

2.0000

3,000.00

6,000.00

F and A Director Totals

$8,000.00

Allocation

(168,228.00)

(6,500.00)

(6,500.00)

(6,500.00)

(5,000.00)

Budget Transactions

Level

Transaction

F and A Director

PK - Printing and Laminating

Contractual Services Totals

Number of Units

Cost Per Unit

1.0000

(5,000.00)

(5,000.00)

F and A Director Totals

($5,000.00)

$359,100.96

$680,050.00

$683,488.00

$417,068.28

$534,800.00

1,918.63

8,000.00

8,000.00

4,087.25

8,000.00

.00

1,000.00

1,000.00

189.05

1,000.00

338.84

500.00

500.00

.00

500.00

13,977.12

66,800.00

66,800.00

26,221.18

33,000.00

Total Amount

Commodities
5313

Department supplies

5342

Tools

5343

Uniforms

5350

Computer equip under $5,000
Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

New Laptop for Assistant City Admin

1.0000

1,000.00

1,000.00

F and A Director

Repl Staff Laptops

5.0000

1,000.00

5,000.00

F and A Director

PWF - Repl Desktop Computers

5.0000

1,000.00

5,000.00

F and A Director

IPADS - Staff

10.0000

500.00

5,000.00

F and A Director

CH - Repl Desktop Computers

6.0000

1,000.00

6,000.00

Run by Mike Geisel on 09/22/2026 16:03:00 PM

Page 23 of 117

Page 149 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

001 - General Fund

EXPENSE
Division

037 - Information Technology

Commodities
F and A Director

PD - Repl Desktop Computers

Commodities Totals

11.0000

1,000.00

11,000.00

F and A Director Totals

$33,000.00

$16,234.59

$76,300.00

$76,300.00

$30,497.48

$42,500.00

70,938.60

15,000.00

15,000.00

.00

20,000.00

Capital Outlay
5410

Computer equipment
Budget Transactions

5483

Level

Transaction

F and A Director

Replacement Backup Server

Intangible Asset-SBITA

Number of Units

Cost Per Unit

1.0000

20,000.00

20,000.00

F and A Director Totals

$20,000.00

37,303.44

.00

.00

.00

.00

Capital Outlay Totals

$108,242.04

$15,000.00

$15,000.00

$0.00

$20,000.00

10,600.79

.00

.00

.00

.00

Principal Totals

$10,600.79

$0.00

$0.00

$0.00

$0.00

978.89

.00

.00

.00

.00

Interest and Fiscal Charges Totals
Other finance use and source Totals

$978.89

$0.00

$0.00

$0.00

$0.00

$11,579.68

$0.00

$0.00

$0.00

$0.00

037 - Information Technology Totals

$1,287,969.77

$1,634,997.00

$1,638,435.00

$1,028,942.97

$1,487,268.00

Total Amount

Other finance use and source
Principal
5600

Principal payment

Interest and Fiscal Charges
5601

Interest expense

Division

Run by Mike Geisel on 09/22/2026 16:03:00 PM

Page 24 of 117

Page 150 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

165,883.09

181,619.00

181,619.00

121,054.13

187,419.00

001 - General Fund

EXPENSE
Division

038 - Municipal Court

Personnel Services
Salaries
5111

Salaries regular/full-time
Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Alternate Court Program

1.0000

6,000.00

6,000.00

F and A Director

Salaries: Court Adm, Asst CA mid-year, 1 court clerk

1.0000

175,619.00

175,619.00

F and A Director Totals

$181,619.00

5113

Salaries overtime

5199

Personnel Expenditure Budgetary Savings

Salaries Totals

151.41

2,000.00

2,000.00

137.88

954.00

.00

(500.00)

(500.00)

.00

(500.00)

$166,034.50

$183,119.00

$183,119.00

$121,192.01

$187,873.00

12,085.73

14,047.00

14,047.00

8,854.95

14,411.00

445.00

303.00

303.00

303.00

327.00

25,422.84

22,339.00

22,339.00

20,000.34

28,427.00

Total Amount

Benefits
5120

Social security

5122

Workers compensation

5124

Insurance health

5125

Insurance life

5126

Insurance-dental

5127

Insurance disability

437.62

624.00

624.00

351.64

642.00

5130

Retirement program

13,285.36

14,690.00

14,690.00

9,695.30

15,070.00

Benefits Totals
Personnel Services Totals

359.10

424.00

424.00

288.80

436.00

1,375.83

1,557.00

1,557.00

1,098.53

1,542.00

$53,411.48

$53,984.00

$53,984.00

$40,592.56

$60,855.00

$219,445.98

$237,103.00

$237,103.00

$161,784.57

$248,728.00

.00

500.00

500.00

.00

500.00

Contractual Services
5221

Data processing
Budget Transactions

5249

Level

Transaction

F and A Director

Misc. for Laptop expenses

Memberships & subscriptions

250.00

375.00

375.00

375.00

Number of Units

Cost Per Unit

1.0000

500.00

Total Amount
500.00

F and A Director Totals

$500.00

375.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

MSLACA

3.0000

50.00

150.00

F and A Director

MACA

3.0000

75.00

225.00

F and A Director Totals

$375.00

Run by Mike Geisel on 09/22/2026 16:03:00 PM

Page 25 of 117

Page 151 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

4,342.09

5,000.00

5,000.00

1,861.03

5,000.00

001 - General Fund

EXPENSE
Division

038 - Municipal Court

Contractual Services
5260

Printing & binding
Budget Transactions

5261

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Business Cards

2.0000

75.00

150.00

F and A Director

Checks and Deposit Slips

1.0000

300.00

300.00

F and A Director

Envelopes

1.0000

450.00

450.00

F and A Director

Court Forms

1.0000

1,100.00

1,100.00

F and A Director

Case Jackets

1.0000

3,000.00

3,000.00

F and A Director Totals

$5,000.00

Professional services

46,861.82

48,194.00

48,194.00

42,928.49

62,016.00

Budget Transactions

5277

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Shredding

1.0000

200.00

200.00

F and A Director

Data Destruction

1.0000

400.00

400.00

F and A Director

Interpreter Services

14.0000

94.00

1,316.00

F and A Director

Alt. Judges/Appt. Counsel

8.0000

200.00

1,600.00

F and A Director

Jail Fees

1.0000

2,000.00

2,000.00

F and A Director

Court Appointed Counsel

1.0000

4,000.00

4,000.00

F and A Director

Bank Fees for Accounts

1.0000

4,500.00

4,500.00

F and A Director

Judges Salary

1.0000

48,000.00

48,000.00

F and A Director Totals

$62,016.00

Training & continuing education

1,658.19

3,425.00

3,425.00

1,087.45

3,425.00

Budget Transactions

5283

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Misc. Training

1.0000

200.00

200.00

F and A Director

MSLACA Monthly Meetings

1.0000

300.00

300.00

F and A Director

MMACJA Conference Judge

1.0000

600.00

600.00

F and A Director

MACA Conference Fall

1.0000

625.00

625.00

F and A Director

MACA Conference Spring

1.0000

1,700.00

1,700.00

F and A Director Totals

$3,425.00

Deferred Prosecution Program

34,800.00

48,095.00

48,095.00

19,350.00

48,095.00

Budget Transactions

Level

Transaction

F and A Director

Supplies

Run by Mike Geisel on 09/22/2026 16:03:00 PM

Number of Units

Cost Per Unit

Total Amount

1.0000

795.00

795.00

Page 26 of 117

Page 152 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

001 - General Fund

EXPENSE
Division

038 - Municipal Court

Contractual Services
F and A Director

Judge Gaertner

12.0000

400.00

F and A Director

Prosecutor (Engelmeyer-Pezzani)

12.0000

700.00

8,400.00

F and A Director

Treatment Costs Waived for Indigent Defendants

25.0000

500.00

12,500.00

F and A Director

Prosecutor (Alt. - B. Kloos)

12.0000

1,800.00

21,600.00

F and A Director Totals

$48,095.00

Contractual Services Totals

$87,912.10
2,614.34

3,000.00

3,000.00

1,042.57

5,300.00

Commodities Totals

$2,614.34

$3,000.00

$3,000.00

$1,042.57

$5,300.00

038 - Municipal Court Totals

$309,972.42

$345,692.00

$345,692.00

$228,429.11

$373,439.00

$105,589.00

$105,589.00

$65,601.97

4,800.00

$119,411.00

Commodities
5313

Department supplies
Division

Run by Mike Geisel on 09/22/2026 16:03:00 PM

Page 27 of 117

Page 153 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

664,263.18

705,190.00

705,190.00

472,864.68

957,302.00

001 - General Fund

EXPENSE
Division

051 - City Administrator

Personnel Services
Salaries
5111

Salaries regular/full-time
Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Long TermService Days

1.0000

4,563.00

4,563.00

F and A Director

Salaries

1.0000

700,627.00

700,627.00

F and A Director Totals

$705,190.00

5112

Salaries parttime/temporary

5113

Salaries overtime

5199

Personnel Expenditure Budgetary Savings

Salaries Totals

.00

.00

.00

.00

2,585.00

220.09

1,150.00

1,150.00

1,791.10

73,431.00

.00

(10,000.00)

(10,000.00)

.00

(12,000.00)

$664,483.27

$696,340.00

$696,340.00

$474,655.78

$1,021,318.00

Total Amount

Benefits
5120

Social security

45,826.48

54,035.00

54,035.00

34,749.95

6,400.00

5122

Workers compensation

7,560.00

5,882.00

5,882.00

5,882.00

104,576.00

5124

Insurance health

64,466.01

98,339.00

98,339.00

54,427.62

3,407.00

5125

Insurance life

1,641.41

2,760.00

2,760.00

1,266.30

5,097.00

5126

Insurance-dental

3,190.72

3,851.00

3,851.00

2,521.26

3,376.00

5127

Insurance disability

1,741.18

2,491.00

2,491.00

1,376.61

76,791.00

5130

Retirement program

Benefits Totals
Personnel Services Totals

53,743.49

56,507.00

56,507.00

38,214.53

77,622.00

$178,169.29

$223,865.00

$223,865.00

$138,438.27

$277,269.00

$842,652.56

$920,205.00

$920,205.00

$613,094.05

$1,298,587.00

21,635.25

30,000.00

30,000.00

25,755.98

30,000.00

Contractual Services
5223

Election expense
Budget Transactions

5249

Level

Transaction

F and A Director

April General Municipal Election

Memberships & subscriptions

4,876.41

5,080.00

5,080.00

2,402.57

Number of Units

Cost Per Unit

1.0000

30,000.00

Total Amount
30,000.00

F and A Director Totals

$30,000.00

7,190.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

APWA Local

1.0000

25.00

25.00

F and A Director

Professional licensure

1.0000

75.00

75.00

F and A Director

MoCCFOA Annual Dues (City Clerk and Deputy Clerk)

2.0000

50.00

100.00

F and A Director

MoCCFOA Eastern Division Dues (City Clerk & Deputy)

2.0000

50.00

100.00

F and A Director

SLACMA Dues

2.0000

50.00

100.00

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Page 28 of 117

Page 154 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

001 - General Fund

EXPENSE
Division

051 - City Administrator

Contractual Services

5251

F and A Director

St. Louis Business Journal

1.0000

110.00

110.00

F and A Director

PSHR - Public Sector HR Membership St. Louis (VAC)

1.0000

135.00

135.00

F and A Director

MCMA Dues

2.0000

75.00

150.00

F and A Director

SHRM Certification - CP (due in 2026) (VAC)

1.0000

175.00

175.00

F and A Director

PSHR Public Sector HR Membership - National (VAC

1.0000

185.00

185.00

F and A Director

Notary Fees (City Clerk and Deputy Clerk)

2.0000

100.00

200.00

F and A Director

Professional publications/memberships

1.0000

225.00

225.00

F and A Director

Sam;s Club (city memberships)

2.0000

120.00

240.00

F and A Director

Progress 64 West

6.0000

45.00

270.00

F and A Director

Post Dispatch

1.0000

290.00

290.00

F and A Director

NSPE

1.0000

360.00

360.00

F and A Director

IIMC Membership (City Clerk and Deputy Clerk)

2.0000

200.00

400.00

F and A Director

SHRM Certification - CP 2026 (VAC)

1.0000

420.00

420.00

F and A Director

ChatGPT Account

1.0000

480.00

480.00

F and A Director

SHRM Membership (VAC & JS)

2.0000

275.00

550.00

F and A Director

AAME membership (City Administrator)

1.0000

600.00

600.00

F and A Director

ICMA Dues (1 @ $1,200 1 @ $800)

2.0000

1,000.00

2,000.00

F and A Director Totals

$7,190.00

Contractual

1,522.51

13,500.00

13,500.00

1,171.34

8,001.00

Budget Transactions

5260

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Microfilm for City Clerk office (every third year)

1.0000

1.00

1.00

F and A Director

Code Enforcement Abatement Costs

1.0000

8,000.00

8,000.00

F and A Director Totals

$8,001.00

Printing & binding

196.32

750.00

750.00

36.00

Total Amount

750.00

Budget Transactions

5277

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Business Cards

5.0000

50.00

250.00

F and A Director

Printing Projects-fliers, invitations & reports

1.0000

500.00

500.00

F and A Director Totals

$750.00

Training & continuing education

13,450.31

20,190.00

20,190.00

10,654.64

24,905.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

MAGC Annual Conference

2.0000

70.00

140.00

F and A Director

SLACMA meetings

18.0000

15.00

270.00

Run by Mike Geisel on 09/22/2026 16:03:00 PM

Page 29 of 117

Page 155 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

001 - General Fund

EXPENSE
Division

051 - City Administrator

Contractual Services
F and A Director

MoCCFOA December Mayor's Appreciation Meeting

1.0000

300.00

300.00

F and A Director

MoCCFOA Regional Conference

2.0000

200.00

400.00

F and A Director

MoCCFOA Eastern Division monthly meetings (Clerk and Deputy)

12.0000

35.00

420.00

F and A Director

SHRM - Annual Missouri Conference (VAC)

1.0000

775.00

775.00

F and A Director

3CMA Annual Membership - X2 Comms Specialists

2.0000

400.00

800.00

F and A Director

Spring Conference MCMA

2.0000

400.00

800.00

F and A Director

MCMA Fall Conference

2.0000

400.00

800.00

F and A Director

IMPA/PSHRA-HR Central Region Conference HR Mgr. (VAC)

1.0000

1,500.00

1,500.00

F and A Director

MoCCFOA Spring Institute

2.0000

850.00

1,700.00

F and A Director

Local Meetings (Chamber, Progress 64)

1.0000

2,000.00

2,000.00

F and A Director

Anniversary & New Employee Breakfasts

1.0000

2,500.00

2,500.00

F and A Director

IIMC Annual Conference

1.0000

3,000.00

3,000.00

F and A Director

MML Conferences and workshops

2.0000

1,750.00

3,500.00

F and A Director

ICMA Conference

2.0000

3,000.00

6,000.00

F and A Director Totals

$24,905.00

Contractual Services Totals

$41,680.80

$69,520.00

$69,520.00

$40,020.53

$70,846.00

1,437.78

2,400.00

2,400.00

1,316.61

2,400.00

Commodities
5313

Department supplies
Budget Transactions

5343

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Communications Specialist Equipment

1.0000

400.00

400.00

F and A Director

Admin Area Supplies

1.0000

2,000.00

2,000.00

F and A Director Totals

$2,400.00

Uniforms

676.67

1,050.00

1,050.00

700.30

Total Amount

1,575.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Code Enforcement

2.0000

175.00

350.00

F and A Director

Human Resource Staff

2.0000

175.00

350.00

F and A Director

Admin Staff Uniforms

5.0000

175.00

875.00

F and A Director Totals

$1,575.00

Division

Commodities Totals

$2,114.45

$3,450.00

$3,450.00

$2,016.91

$3,975.00

051 - City Administrator Totals

$886,447.81

$993,175.00

$993,175.00

$655,131.49

$1,373,408.00

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Page 30 of 117

Page 156 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

680,535.73

767,278.00

767,278.00

469,051.10

802,724.00

001 - General Fund

EXPENSE
Division

061 - Planning

Personnel Services
Salaries
5111

Salaries regular/full-time
Budget Transactions

Level

Transaction

F and A Director

Salaries

5113

Salaries overtime

5199

Personnel Expenditure Budgetary Savings

Salaries Totals

Number of Units

Cost Per Unit

1.0000

767,278.00

767,278.00

F and A Director Totals

$767,278.00

1,877.07

4,800.00

4,800.00

1,079.65

4,245.00

.00

(7,500.00)

(7,500.00)

.00

(8,000.00)

$682,412.80

$764,578.00

$764,578.00

$470,130.75

$798,969.00
61,733.00

Total Amount

Benefits
5120

Social security

49,841.29

59,064.00

59,064.00

34,897.34

5122

Workers compensation

1,875.00

1,326.00

1,326.00

1,326.00

1,445.00

5124

Insurance health

83,298.93

106,828.00

106,828.00

48,684.45

75,512.00

5125

Insurance life

1,788.85

2,210.00

2,210.00

1,349.19

2,315.00

5126

Insurance-dental

4,359.14

5,858.00

5,858.00

2,677.05

5,982.00

5127

Insurance disability

1,877.31

2,720.00

2,720.00

1,441.07

2,851.00

5130

Retirement program

54,982.30

61,766.00

61,766.00

37,991.62

64,558.00

Benefits Totals
Personnel Services Totals

$198,022.82

$239,772.00

$239,772.00

$128,366.72

$214,396.00

$880,435.62

$1,004,350.00

$1,004,350.00

$598,497.47

$1,013,365.00

1,099.56

3,000.00

3,000.00

486.86

3,000.00

Contractual Services
5210

Advertising
Budget Transactions

Level

Transaction

F and A Director

Public Hearing Notices

5247

Maintenance & repair-equipment

5249

Memberships & subscriptions

Number of Units

Cost Per Unit

1.0000

3,000.00

3,000.00

F and A Director Totals

$3,000.00

.00

250.00

250.00

.00

.00

1,517.77

4,500.00

4,500.00

1,516.50

4,800.00

Total Amount

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Institute of Transportation Engineers (Dept)

1.0000

350.00

350.00

F and A Director

AICP (Director)

1.0000

600.00

600.00

F and A Director

CDFA

1.0000

850.00

850.00

F and A Director

AICP

2.0000

650.00

1,300.00

F and A Director

APA, National & State (4 planners, PDS Director)

5.0000

340.00

1,700.00

F and A Director Totals

$4,800.00

Run by Mike Geisel on 09/22/2026 16:03:00 PM

Page 31 of 117

Page 157 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

11,594.20

13,000.00

13,000.00

6,117.12

13,000.00

001 - General Fund

EXPENSE
Division

061 - Planning

Contractual Services
5251

Contractual
Budget Transactions

5260

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Midwest Litigation BOA Transcripts

2.0000

500.00

1,000.00

F and A Director

Midwest Litigation BOA stenographer

4.0000

500.00

2,000.00

F and A Director

Microtek (scanning and archiving)

1.0000

10,000.00

10,000.00

F and A Director Totals

$13,000.00

Printing & binding

.00

3,300.00

3,300.00

.00

3,300.00

Budget Transactions

5261

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

public hearing post cards

1.0000

300.00

300.00

F and A Director

Public Hearing Sign Stands

2.0000

500.00

1,000.00

F and A Director

Public Hearing signs

2.0000

1,000.00

2,000.00

F and A Director Totals

$3,300.00

Professional services

18,000.00

7,500.00

7,500.00

.00

Total Amount

4,500.00

Budget Transactions

5277

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

PC Training

1.0000

2,000.00

2,000.00

F and A Director

County Services (Bldg. Code/Code Enforcement)

1.0000

2,500.00

2,500.00

F and A Director Totals

$4,500.00

Training & continuing education

4,967.57

7,250.00

7,250.00

2,817.52

7,250.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

TEAM, local events (Planners, Director)

1.0000

400.00

400.00

F and A Director

APA Spring Workshop (Planners, Director)

4.0000

200.00

800.00

F and A Director

Land Use Seminars, Webinars (Dept)

1.0000

800.00

800.00

F and A Director

APA Local Monthly Chapter Meetings

40.0000

25.00

1,000.00

F and A Director

APA State Conference (PDS Director)

1.0000

1,250.00

1,250.00

F and A Director

APA National Conference (Director)

1.0000

3,000.00

3,000.00

F and A Director Totals

$7,250.00

Contractual Services Totals

Run by Mike Geisel on 09/22/2026 16:03:00 PM

$37,179.10

$38,800.00

$38,800.00

$10,938.00

$35,850.00

Page 32 of 117

Page 158 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

3,587.94

5,500.00

5,500.00

185.52

5,000.00

001 - General Fund

EXPENSE
Division

061 - Planning

Commodities
5313

Department supplies
Budget Transactions

5343

Level

Transaction

F and A Director

Planning supplies

Uniforms

1,105.11

1,500.00

1,500.00

448.94

Number of Units

Cost Per Unit

1.0000

5,000.00

Total Amount
5,000.00

F and A Director Totals

$5,000.00

1,500.00

Budget Transactions

Level

Transaction

F and A Director

Planners/Admin

Division

Number of Units

Cost Per Unit

1.0000

1,500.00

1,500.00

F and A Director Totals

$1,500.00

Commodities Totals

$4,693.05

$7,000.00

$7,000.00

$634.46

$6,500.00

061 - Planning Totals

$922,307.77

$1,050,150.00

$1,050,150.00

$610,069.93

$1,055,715.00

Run by Mike Geisel on 09/22/2026 16:03:00 PM

Total Amount

Page 33 of 117

Page 159 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

745,035.80

791,844.00

791,844.00

534,466.69

832,575.00

001 - General Fund

EXPENSE
Division

071 - Engineering

Personnel Services
Salaries
5111

Salaries regular/full-time
Budget Transactions

Level

Transaction

F and A Director

Salaries

Number of Units

Cost Per Unit

1.0000

791,844.00

791,844.00

F and A Director Totals

$791,844.00

5112

Salaries parttime/temporary

18,647.55

23,400.00

23,400.00

13,541.96

5113

Salaries overtime

2,024.69

4,000.00

4,000.00

1,947.80

4,000.00

5199

Personnel Expenditure Budgetary Savings

.00

(7,500.00)

(7,500.00)

.00

(8,000.00)

$765,708.04

$811,744.00

$811,744.00

$549,956.45

$853,275.00

Salaries Totals

Total Amount

24,700.00

Benefits
5120

Social security

56,661.94

62,672.00

62,672.00

40,737.49

65,888.00

5122

Workers compensation

14,130.00

11,100.00

11,100.00

11,100.00

11,459.00

5124

Insurance health

64,206.37

77,242.00

77,242.00

55,510.59

91,806.00

5125

Insurance life

1,869.41

2,281.00

2,281.00

1,447.42

2,399.00

5126

Insurance-dental

3,858.20

4,926.00

4,926.00

3,009.34

4,620.00

5127

Insurance disability

2,096.28

2,805.00

2,805.00

1,664.99

2,953.00

5130

Retirement program

60,728.13

63,668.00

63,668.00

44,056.25

66,926.00

Benefits Totals
Personnel Services Totals

$203,550.33

$224,694.00

$224,694.00

$157,526.08

$246,051.00

$969,258.37

$1,036,438.00

$1,036,438.00

$707,482.53

$1,099,326.00

3,033.40

6,655.00

6,655.00

4,222.11

6,655.00

Contractual Services
5210

Advertising
Budget Transactions

5247

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Public Notices to Missouri Lawyers

7.0000

65.00

455.00

F and A Director

Public Notice in Post Dispatch

1.0000

2,000.00

2,000.00

F and A Director

Request For Bids in Business Journal

7.0000

600.00

4,200.00

F and A Director Totals

$6,655.00

Maintenance & repair-equipment

1,084.44

950.00

950.00

.00

Total Amount

1,100.00

Budget Transactions

Level

Transaction

F and A Director

Annual calibration of retroreflectometer

Run by Mike Geisel on 09/22/2026 16:03:00 PM

Number of Units

Cost Per Unit

1.0000

1,100.00

Total Amount
1,100.00

F and A Director Totals

$1,100.00

Page 34 of 117

Page 160 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

2,404.00

3,325.00

3,325.00

840.00

3,400.00

001 - General Fund

EXPENSE
Division

071 - Engineering

Contractual Services
5249

Memberships & subscriptions
Budget Transactions

5251

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

MSFPM Annual Dues, JAE, JP, SM

3.0000

30.00

90.00

F and A Director

International Society of Arborist membership

1.0000

240.00

240.00

F and A Director

ASCE Renewal for JAE

1.0000

350.00

350.00

F and A Director

ASFPM Corporate Membership JE, JP, SM

3.0000

140.00

420.00

F and A Director

Membership for CE (4)

4.0000

200.00

800.00

F and A Director

APWA Membership Renewal for 2026

1.0000

1,500.00

1,500.00

F and A Director Totals

$3,400.00

Contractual

21,090.59

16,960.00

16,960.00

11,265.71

Total Amount

39,460.00

Budget Transactions

5261

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Missouri One Call

12.0000

80.00

960.00

F and A Director

Recording Fees

1.0000

5,000.00

5,000.00

F and A Director

Vector Control (St. Louis County)

1.0000

11,000.00

11,000.00

F and A Director

Urban SDK Implementation - Annual Traffic Data

1.0000

22,500.00

22,500.00

F and A Director Totals

$39,460.00

Professional services

7,412.00

15,100.00

15,100.00

.00

Total Amount

23,000.00

Budget Transactions

5277

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Accreditation Expenses

1.0000

2,000.00

2,000.00

F and A Director

Accreditation Payment APWA

1.0000

6,000.00

6,000.00

F and A Director

Engineering, Survey and Geotechnical Services

1.0000

7,500.00

7,500.00

F and A Director

Development related design services as needed

1.0000

7,500.00

7,500.00

F and A Director Totals

$23,000.00

Training & continuing education

7,436.72

9,200.00

9,200.00

3,417.16

9,200.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Arborist Conference

1.0000

400.00

400.00

F and A Director

Inspector training (concrete, asphalt, etc)

2.0000

300.00

600.00

F and A Director

Project Manager Training

2.0000

300.00

600.00

F and A Director

Floodplain Conference

2.0000

400.00

800.00

F and A Director

Local Training & Web based Training

1.0000

1,000.00

1,000.00

Run by Mike Geisel on 09/22/2026 16:03:00 PM

Page 35 of 117

Page 161 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

001 - General Fund

EXPENSE
Division

071 - Engineering

Contractual Services
F and A Director

APWA Branch Meetings

12.0000

100.00

1,200.00

F and A Director

Civil Engineer Training

4.0000

400.00

1,600.00

F and A Director

National Conference

1.0000

3,000.00

3,000.00

F and A Director Totals

$9,200.00

Contractual Services Totals

$42,461.15

$52,190.00

$52,190.00

$19,744.98

$82,815.00

3,742.11

4,800.00

4,800.00

1,143.48

4,800.00

Commodities
5313

Department supplies
Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Construction Stakes, Flagging, Levels, Tapes, Vests

1.0000

800.00

800.00

F and A Director

Engineering supplies / General Office Supplies

10.0000

400.00

4,000.00

F and A Director Totals

$4,800.00

5342

Tools

5343

Uniforms

.00

500.00

500.00

.00

500.00

2,872.84

3,100.00

3,100.00

1,571.67

3,100.00

Total Amount

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Shirts

6.0000

100.00

600.00

F and A Director

Inspector Uniforms

2.0000

500.00

1,000.00

F and A Director

Project Manager Uniforms

3.0000

500.00

1,500.00

F and A Director Totals

$3,100.00

Division

Commodities Totals

$6,614.95

$8,400.00

$8,400.00

$2,715.15

$8,400.00

071 - Engineering Totals

$1,018,334.47

$1,097,028.00

$1,097,028.00

$729,942.66

$1,190,541.00

Run by Mike Geisel on 09/22/2026 16:03:00 PM

Total Amount

Page 36 of 117

Page 162 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

1,371,160.10

1,780,932.00

1,492,932.00

984,101.44

1,837,922.00

001 - General Fund

EXPENSE
Division

072 - Street Maintenance

Personnel Services
Salaries
5111

Salaries regular/full-time
Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Long Term Service Days

1.0000

11,790.00

11,790.00

F and A Director

Salaries

1.0000

1,769,142.00

1,769,142.00

F and A Director Totals

$1,780,932.00

5113

Salaries overtime

5199

Personnel Expenditure Budgetary Savings

Salaries Totals

17,626.34

50,000.00

50,000.00

14,826.40

50,000.00

.00

(75,000.00)

(75,000.00)

.00

(80,000.00)

$1,388,786.44

$1,755,932.00

$1,467,932.00

$998,927.84

$1,807,922.00

Total Amount

Benefits
5120

Social security

101,306.89

140,066.00

125,666.00

72,412.16

144,426.00

5122

Workers compensation

147,220.00

123,964.00

109,564.00

109,564.00

124,682.00

5124

Insurance health

192,026.95

297,500.00

268,700.00

165,231.95

283,164.00

5125

Insurance life

3,003.09

4,271.00

4,271.00

2,379.73

4,412.00

5126

Insurance-dental

9,970.17

15,044.00

15,044.00

8,348.50

15,079.00

5127

Insurance disability

3,731.00

6,294.00

6,294.00

2,958.34

6,502.00

5130

Retirement program

111,381.13

146,475.00

132,075.00

80,050.83

151,034.00

Benefits Totals
Personnel Services Totals

$568,639.23

$733,614.00

$661,614.00

$440,945.51

$729,299.00

$1,957,425.67

$2,489,546.00

$2,129,546.00

$1,439,873.35

$2,537,221.00

111,715.00

122,500.00

130,500.00

300.00

122,500.00

Contractual Services
5242

Residential Street Tree Program
Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Street Trees

350.0000

350.00

122,500.00

F and A Director Totals

$122,500.00

5249

Memberships & subscriptions

5251

Contractual

180.00

300.00

300.00

.00

300.00

431,848.56

423,200.00

885,928.00

286,671.35

444,200.00

Total Amount

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Contractual Services

1.0000

10,000.00

10,000.00

F and A Director

Contractual Hauling

1.0000

10,000.00

10,000.00

F and A Director

Hotel Rooms During Snow Operations

60.0000

170.00

10,200.00

F and A Director

Landfill Tipping Fees

1.0000

20,000.00

20,000.00

F and A Director

GPS and Camera for trucks - monthly

12.0000

2,250.00

27,000.00

Run by Mike Geisel on 09/22/2026 16:03:00 PM

Page 37 of 117

Page 163 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

001 - General Fund

EXPENSE
Division

072 - Street Maintenance

Contractual Services
F and A Director

Street Sweeping

2.0000

26,000.00

F and A Director

Street Striping

1.0000

75,000.00

75,000.00

F and A Director

Tree and Stump Removal

1.0000

240,000.00

240,000.00

F and A Director Totals

$444,200.00

5254

Snow removal reimbursement

196,769.16

.00

196,544.00

188,650.15

.00

5268

Rental equipment

15,971.00

8,000.00

8,000.00

274.69

8,000.00

5275

Taxes

1,855.65

15,000.00

15,000.00

10,920.26

15,000.00

5276

Telephone/internet

3,770.36

4,500.00

4,500.00

.00

4,500.00

5277

Training & continuing education

5,364.03

5,270.00

5,270.00

190.71

5,270.00

52,000.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

APWA Local Meetings

10.0000

25.00

250.00

F and A Director

Supintendent local training (concrete/asphalt seminar)

1.0000

300.00

300.00

F and A Director

Street Repair Training Day

1.0000

600.00

600.00

F and A Director

Winter Warm Up Snow Plow Training

1.0000

600.00

600.00

F and A Director

General Street Maintenance Training

1.0000

1,200.00

1,200.00

F and A Director

Traffic Control Safety Training

29.0000

80.00

2,320.00

F and A Director Totals

$5,270.00

5285

Utilities-electric

50,089.59

45,500.00

45,500.00

30,884.31

50,000.00

5286

Utilities-gas

9,597.85

11,000.00

11,000.00

5,800.49

11,000.00

5287

Utilities-water

5,155.53

4,500.00

4,500.00

4,035.78

5,200.00

5288

Utilities-sewer

2,793.28

3,500.00

3,500.00

2,242.14

3,500.00

$835,110.01

$643,270.00

$1,310,542.00

$529,969.88

$669,470.00

134,302.89

210,000.00

297,672.00

77,216.36

211,400.00

Contractual Services Totals
Commodities
5313

Department supplies
Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Cameras for Schoettler Road Closure Area

1.0000

1,400.00

1,400.00

F and A Director

Concrete and Asphalt Supplies

1.0000

10,000.00

10,000.00

F and A Director

Supplies for Right of Way Repairs

1.0000

20,000.00

20,000.00

F and A Director

Rock

1.0000

25,000.00

25,000.00

F and A Director

Signs and Sign Materials

1.0000

25,000.00

25,000.00

F and A Director

Asphalt

1.0000

35,000.00

35,000.00

F and A Director

Concrete

1.0000

95,000.00

95,000.00

F and A Director Totals

$211,400.00

Run by Mike Geisel on 09/22/2026 16:03:00 PM

Total Amount

Page 38 of 117

Page 164 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

335,286.49

352,500.00

534,662.00

246,337.19

387,500.00

001 - General Fund

EXPENSE
Division

072 - Street Maintenance

Commodities
5340

Salt & abrasives
Budget Transactions

Level

Transaction

F and A Director

Other De-icing Materials

F and A Director

De-icing Salt including delivery

Number of Units

Cost Per Unit

1.0000

20,000.00

20,000.00

3,500.0000

105.00

367,500.00

F and A Director Totals

$387,500.00

5342

Tools

3,653.78

4,500.00

4,500.00

259.99

4,500.00

5343

Uniforms

7,907.98

12,500.00

12,500.00

8,855.91

12,500.00

$481,151.14

$579,500.00

$849,334.00

$332,669.45

$615,900.00

98,921.33

263,502.00

263,502.00

128,056.23

82,000.00

Commodities Totals

Total Amount

Capital Outlay
5440

Machinery & equipment
Budget Transactions

5460

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Equipment Trailer S316

1.0000

14,000.00

14,000.00

F and A Director

Planer Attachment ML15 net trade-in (est $2,500)

1.0000

18,500.00

18,500.00

F and A Director

Skid Steer S283 net trade-in (estimated $15,000)

1.0000

49,500.00

49,500.00

F and A Director Totals

$82,000.00

Automobiles & trucks

.00

.00

.00

.00

512,000.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

2.5 Ton Dump Truck - replace S-120 (24 points)

1.0000

256,000.00

256,000.00

F and A Director

2.5 Ton Dump Truck - replace S-119 ( 21 points)

1.0000

256,000.00

256,000.00

F and A Director Totals

$512,000.00

Division

Capital Outlay Totals

$98,921.33

$263,502.00

$263,502.00

$128,056.23

$594,000.00

072 - Street Maintenance Totals

$3,372,608.15

$3,975,818.00

$4,552,924.00

$2,430,568.91

$4,416,591.00

Run by Mike Geisel on 09/22/2026 16:03:00 PM

Page 39 of 117

Page 165 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

371,429.86

385,997.00

385,997.00

260,151.92

415,160.00

001 - General Fund

EXPENSE
Division

073 - Vehicle Maintenance

Personnel Services
Salaries
5111

Salaries regular/full-time
Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Long Term Service Days

1.0000

2,721.00

2,721.00

F and A Director

Salaries

1.0000

383,276.00

383,276.00

F and A Director Totals

$385,997.00

5113

Salaries overtime

5199

Personnel Expenditure Budgetary Savings

Salaries Totals

13,654.34

15,000.00

15,000.00

8,600.09

15,000.00

.00

(2,000.00)

(2,000.00)

.00

(2,000.00)

$385,084.20

$398,997.00

$398,997.00

$268,752.01

$428,160.00

Total Amount

Benefits
5120

Social security

27,531.18

30,676.00

30,676.00

18,979.22

32,907.00

5122

Workers compensation

14,725.00

11,788.00

11,788.00

11,788.00

12,295.00

5124

Insurance health

56,965.34

53,039.00

53,039.00

52,829.50

78,286.00

5125

Insurance life

761.02

926.00

926.00

613.55

989.00

5126

Insurance-dental

2,504.34

2,665.00

2,665.00

2,296.32

3,259.00

5127

Insurance disability

985.38

1,365.00

1,365.00

796.60

1,457.00

5130

Retirement program

30,848.72

32,080.00

32,080.00

21,500.10

34,413.00

$134,320.98

$132,539.00

$132,539.00

$108,803.29

$163,606.00

$519,405.18

$531,536.00

$531,536.00

$377,555.30

$591,766.00

96,346.23

125,000.00

125,000.00

73,213.58

125,000.00

Benefits Totals
Personnel Services Totals
Contractual Services
5247

Maintenance & repair-equipment
Budget Transactions

5248

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Maintenance and Repair CNG Station

1.0000

15,000.00

15,000.00

F and A Director

Maintenance & Repair Equipment - General

1.0000

110,000.00

110,000.00

F and A Director Totals

$125,000.00

Maintenance & repair vehicles

191,938.12

180,000.00

180,000.00

69,773.78

Total Amount

180,000.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

M/R Non-PD Vehicles

1.0000

90,000.00

90,000.00

F and A Director

M/R PD Vehicles - See Account 5975

1.0000

90,000.00

90,000.00

F and A Director Totals

$180,000.00

Run by Mike Geisel on 09/22/2026 16:03:00 PM

Page 40 of 117

Page 166 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

.00

30,100.00

30,100.00

20,484.31

30,900.00

001 - General Fund

EXPENSE
Division

073 - Vehicle Maintenance

Contractual Services
5249

Memberships & subscriptions
Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

All Data

1.0000

2,000.00

2,000.00

F and A Director

JPRO Scan Tool

1.0000

2,400.00

2,400.00

F and A Director

Ford

1.0000

3,500.00

3,500.00

F and A Director

AuTEL (Dodge)

1.0000

4,000.00

4,000.00

F and A Director

RTA Fleet Maintenance and Hosting

1.0000

19,000.00

19,000.00

F and A Director Totals

$30,900.00

5251

Contractual

1,904.20

1,500.00

1,500.00

.00

1,500.00

5268

Rental equipment

5,511.86

5,500.00

5,500.00

2,712.90

1,000.00

5277

Training & continuing education

888.46

2,400.00

2,400.00

.00

2,400.00

Budget Transactions

5975

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Fleet Program Training

1.0000

1,200.00

1,200.00

F and A Director

ASE Certification Exams

6.0000

200.00

1,200.00

F and A Director Totals

$2,400.00

Allocation

(279,000.00)

(279,000.00)

(279,000.00)

(279,000.00)

(279,000.00)

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

PD Allocation for Gas and Oil

1.0000

(189,000.00)

(189,000.00)

F and A Director

PD Allocation for M/R Vehicles

1.0000

(90,000.00)

(90,000.00)

F and A Director Totals

($279,000.00)

Contractual Services Totals

$17,588.87

$65,500.00

$65,500.00

($112,815.43)

$61,800.00

Commodities
5313

Department supplies

5318

Gasoline & oil

8,474.95

10,500.00

10,500.00

7,399.94

10,500.00

357,111.27

454,800.00

454,800.00

261,878.39

454,800.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Credit Card Fuel ($100/month)

12.0000

100.00

1,200.00

F and A Director

Exxon Mobil Cards ($280 per month)

12.0000

280.00

3,360.00

F and A Director

Oil and Propane ($2400/month)

12.0000

2,400.00

28,800.00

F and A Director

CNG (2200 CCF/month @ $1.10/CCF)

12.0000

2,420.00

29,040.00

F and A Director

Diesel Fuel (2050 gallons/month @ $4.00/gallon)

12.0000

8,200.00

98,400.00

Run by Mike Geisel on 09/22/2026 16:03:00 PM

Page 41 of 117

Page 167 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

001 - General Fund

EXPENSE
Division

073 - Vehicle Maintenance

Commodities
F and A Director

Unleaded Fuel (7000 gallons/month @ $3.50/gallon)

12.0000

24,500.00

294,000.00

F and A Director Totals

$454,800.00

5342

Tools

4,757.82

5,500.00

5,500.00

13,431.97

5343

Uniforms

3,018.09

2,500.00

2,500.00

1,561.91

2,500.00

$373,362.13

$473,300.00

$473,300.00

$284,272.21

$473,300.00

Commodities Totals

5,500.00

Capital Outlay
5440

Machinery & equipment

1,400.63

22,500.00

22,500.00

.00

10,000.00

5460

Automobiles & trucks

97,636.00

86,000.00

86,000.00

74,340.00

90,000.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

SUV to replace CA5 (25 points)

1.0000

40,000.00

40,000.00

F and A Director

1/2 ton truck to replace E22 (27 points)

1.0000

50,000.00

50,000.00

F and A Director Totals

$90,000.00

Division

Capital Outlay Totals

$99,036.63

$108,500.00

$108,500.00

$74,340.00

$100,000.00

073 - Vehicle Maintenance Totals

$1,009,392.81

$1,178,836.00

$1,178,836.00

$623,352.08

$1,226,866.00

Run by Mike Geisel on 09/22/2026 16:03:00 PM

Page 42 of 117

Page 168 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

46,470.62

42,500.00

42,500.00

29,360.34

42,500.00

001 - General Fund

EXPENSE
Division

075 - Street Lights

Contractual Services
5251

Contractual
Budget Transactions

5274

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Repairs

1.0000

20,000.00

20,000.00

F and A Director

Locates

15.0000

1,500.00

22,500.00

F and A Director Totals

$42,500.00

Street lighting
Division

21,749.86

24,000.00

24,000.00

14,774.29

25,000.00

Contractual Services Totals

$68,220.48

$66,500.00

$66,500.00

$44,134.63

$67,500.00

075 - Street Lights Totals

$68,220.48

$66,500.00

$66,500.00

$44,134.63

$67,500.00

Run by Mike Geisel on 09/22/2026 16:03:00 PM

Page 43 of 117

Page 169 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

453,871.65

479,297.00

479,297.00

317,857.41

501,893.00

001 - General Fund

EXPENSE
Division

076 - Facility Maintenance

Personnel Services
Salaries
5111

Salaries regular/full-time
Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Long TermSErvice Days

1.0000

3,680.00

3,680.00

F and A Director

Salaries

1.0000

475,617.00

475,617.00

F and A Director Totals

$479,297.00

5112

Salaries parttime/temporary

34,469.59

50,700.00

50,700.00

42,311.93

5113

Salaries overtime

3,270.66

4,500.00

4,500.00

3,533.97

4,500.00

5199

Personnel Expenditure Budgetary Savings

.00

(6,000.00)

(6,000.00)

.00

(6,000.00)

$491,611.90

$528,497.00

$528,497.00

$363,703.31

$577,093.00

Salaries Totals

Total Amount

76,700.00

Benefits
5120

Social security

36,165.30

40,880.00

40,880.00

26,639.69

44,607.00

5122

Workers compensation

28,180.00

21,545.00

21,545.00

21,545.00

23,389.00

5124

Insurance health

53,773.92

92,851.00

92,851.00

43,586.73

63,240.00

5125

Insurance life

954.13

1,144.00

1,144.00

769.50

1,199.00

5126

Insurance-dental

2,574.64

3,407.00

3,407.00

2,247.00

3,193.00

5127

Insurance disability

1,222.82

1,686.00

1,686.00

964.17

1,768.00

5130

Retirement program

36,679.67

38,704.00

38,704.00

25,755.42

40,511.00

$159,550.48

$200,217.00

$200,217.00

$121,507.51

$177,907.00

$651,162.38

$728,714.00

$728,714.00

$485,210.82

$755,000.00

Benefits Totals
Personnel Services Totals
Contractual Services
5246

Maintenance & repair-building

45,569.66

42,000.00

42,000.00

38,183.72

50,000.00

5247

Maintenance & repair-equipment

41,429.72

35,000.00

35,000.00

32,674.36

35,000.00

5249

Memberships & subscriptions

.00

200.00

200.00

79.99

200.00

5251

Contractual

65,014.27

67,500.00

67,500.00

44,111.80

83,500.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Door entry mats @ PWF

1.0000

1,000.00

1,000.00

F and A Director

Cleaning supply service (mops, pads & towels)

1.0000

1,000.00

1,000.00

F and A Director

Door entry mats @ PAMF

1.0000

1,500.00

1,500.00

F and A Director

Exterminator PWF

1.0000

1,500.00

1,500.00

F and A Director

Exterminator PMF

1.0000

1,500.00

1,500.00

F and A Director

Exterminator City Hall

1.0000

3,000.00

3,000.00

F and A Director

Overhead Door / ADA Door services

1.0000

3,500.00

3,500.00

F and A Director

Alarm Monitoring Services

1.0000

4,000.00

4,000.00

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2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

001 - General Fund

EXPENSE
Division

076 - Facility Maintenance

Contractual Services
F and A Director

Door entry mats @ City Hall

1.0000

4,500.00

4,500.00

F and A Director

Elevator Services and Inspections

1.0000

6,500.00

6,500.00

F and A Director

Window Cleaning Services

1.0000

7,500.00

7,500.00

F and A Director

Backflow and Fire Suppression System Inspections

1.0000

8,000.00

8,000.00

F and A Director

Carpets

1.0000

12,000.00

12,000.00

F and A Director

HVAC Service

1.0000

28,000.00

28,000.00

F and A Director Totals

$83,500.00

5268

Rental equipment

5277

Training & continuing education

.00

750.00

750.00

345.00

750.00

252.67

1,000.00

1,000.00

.00

1,000.00

5285
5286

Utilities-electric

207,855.04

169,000.00

169,000.00

148,289.09

210,000.00

Utilities-gas

63,961.62

70,000.00

70,000.00

36,576.11

70,000.00

5287

Utilities-water

42,688.91

40,000.00

40,000.00

17,594.24

45,000.00

5288

Utilities-sewer

8,315.24

8,000.00

8,000.00

2,340.97

8,000.00

$475,087.13

$433,450.00

$433,450.00

$320,195.28

$503,450.00

44,395.46

51,000.00

51,000.00

37,515.72

51,000.00

988.45

1,000.00

1,000.00

.00

1,000.00
4,000.00

Contractual Services Totals
Commodities
5313

Department supplies

5340

Salt & abrasives

5342

Tools

1,097.43

4,000.00

4,000.00

1,395.68

5343

Uniforms

4,147.17

4,000.00

4,000.00

1,393.33

4,000.00

$50,628.51

$60,000.00

$60,000.00

$40,304.73

$60,000.00

.00

10,000.00

17,330.00

7,330.00

235,000.00

Commodities Totals
Capital Outlay
5470

Improvements building & grounds
Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Capital Improvements

1.0000

4,500.00

4,500.00

F and A Director

Refinish Floors at Parks Facility

1.0000

5,500.00

5,500.00

F and A Director

Office modifications - separate communications

1.0000

25,000.00

25,000.00

F and A Director

CVAC C Quad Restroom - Partial contribution

1.0000

200,000.00

200,000.00

F and A Director Totals

$235,000.00

Division

Capital Outlay Totals

$0.00

$10,000.00

$17,330.00

$7,330.00

$235,000.00

076 - Facility Maintenance Totals
EXPENSE TOTALS

$1,176,878.02

$1,232,164.00

$1,239,494.00

$853,040.83

$1,553,450.00

$24,643,111.68

$24,396,243.00

$25,847,628.00

$9,391,884.06

$25,666,592.00

REVENUE TOTALS

$29,655,387.66

$25,631,975.00

$25,631,975.00

$15,266,723.03

$26,183,372.00

EXPENSE TOTALS

$24,643,111.68

$24,396,243.00

$25,847,628.00

$9,391,884.06

$25,666,592.00

Fund

001 - General Fund Totals

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2027 BUDGET WORKSHOP #1
Budget Year 2027

Account

Account Description
Fund

001 - General Fund Totals

Run by Mike Geisel on 09/22/2026 16:03:00 PM

2025 Actual
Amount
$5,012,275.98

2026 Adopted
Budget
$1,235,732.00

2026 Amended
Budget
($215,653.00)

2026 Actual
Amount
$5,874,838.97

2027 F and A
Director
$516,780.00

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2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

55,350.91

45,000.00

45,000.00

36,251.91

45,000.00

020 - Brandywine NID Assessments

REVENUE
Division

000 - Non departmental

Miscellaneous
4921

NID reimbursement
Budget Transactions

Level

Transaction

F and A Director

Adjust for Prepays or Lapsing Payments

F and A Director

Brandywine NID Reimbursement

Division

Number of Units

Cost Per Unit

Total Amount

1.0000

(7,089.00)

(7,089.00)

133.0000

391.65

52,089.00

F and A Director Totals

$45,000.00

Miscellaneous Totals

$55,350.91

$45,000.00

$45,000.00

$36,251.91

$45,000.00

000 - Non departmental Totals
REVENUE TOTALS

$55,350.91

$45,000.00

$45,000.00

$36,251.91

$45,000.00

$55,350.91

$45,000.00

$45,000.00

$36,251.91

$45,000.00

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2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

53,199.58

53,200.00

53,200.00

9,186.11

53,200.00

020 - Brandywine NID Assessments

EXPENSE
Division

079 - Capital Projects

Other finance use and source
Operating Transfers Out
5990

Operating transfers out
Budget Transactions

Level

Transaction

F and A Director

Debt Service Payments (Fund 431)-2027

Operating Transfers Out Totals
Other finance use and source Totals

Fund

Cost Per Unit

1.0000

53,200.00

53,200.00

F and A Director Totals

$53,200.00

$53,199.58

$53,200.00

$53,200.00

$9,186.11

$53,200.00

$53,199.58

$53,200.00

$53,200.00

$9,186.11

$53,200.00

$53,199.58

$53,200.00

$53,200.00

$9,186.11

$53,200.00

$53,199.58

$53,200.00

$53,200.00

$9,186.11

$53,200.00

REVENUE TOTALS

$55,350.91

$45,000.00

$45,000.00

$36,251.91

$45,000.00

EXPENSE TOTALS

$53,199.58

$53,200.00

$53,200.00

$9,186.11

$53,200.00

020 - Brandywine NID Assessments Totals

$2,151.33

($8,200.00)

($8,200.00)

$27,065.80

($8,200.00)

Division

Fund

Number of Units

079 - Capital Projects Totals
EXPENSE TOTALS

Total Amount

020 - Brandywine NID Assessments Totals

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Page 48 of 117

Page 174 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

110 - Sewer lateral fund

REVENUE
Division

000 - Non departmental

Charges for Services
4660

Sewer lateral fees revenue
Division

437,403.28

430,000.00

430,000.00

13,185.58

430,000.00

Charges for Services Totals

$437,403.28

$430,000.00

$430,000.00

$13,185.58

$430,000.00

000 - Non departmental Totals
REVENUE TOTALS

$437,403.28

$430,000.00

$430,000.00

$13,185.58

$430,000.00

$437,403.28

$430,000.00

$430,000.00

$13,185.58

$430,000.00

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2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

110 - Sewer lateral fund

EXPENSE
Division

072 - Street Maintenance

Contractual Services
5245

Maint. repair sewer lateral
Division

Fund

Fund

302,601.56

430,000.00

430,000.00

206,233.20

430,000.00

Contractual Services Totals

$302,601.56

$430,000.00

$430,000.00

$206,233.20

$430,000.00

072 - Street Maintenance Totals
EXPENSE TOTALS

$302,601.56

$430,000.00

$430,000.00

$206,233.20

$430,000.00

$302,601.56

$430,000.00

$430,000.00

$206,233.20

$430,000.00

REVENUE TOTALS

$437,403.28

$430,000.00

$430,000.00

$13,185.58

$430,000.00

EXPENSE TOTALS

$302,601.56

$430,000.00

$430,000.00

$206,233.20

$430,000.00

110 - Sewer lateral fund Totals

$134,801.72

$0.00

$0.00

($193,047.62)

$0.00

110 - Sewer lateral fund Totals

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2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

111 - Chesterfield Valley TIF Fund

REVENUE
Division

000 - Non departmental

Investment Income
4901

Interest on investments

152,131.35

75,000.00

75,000.00

89,401.37

75,000.00

Investment Income Totals

$152,131.35

$75,000.00

$75,000.00

$89,401.37

$75,000.00

355,761.50

.00

.00

.00

.00

Miscellaneous Totals

$355,761.50

$0.00

$0.00

$0.00

$0.00

000 - Non departmental Totals
REVENUE TOTALS

$507,892.85

$75,000.00

$75,000.00

$89,401.37

$75,000.00

$507,892.85

$75,000.00

$75,000.00

$89,401.37

$75,000.00

Miscellaneous
4950

Miscellaneous
Division

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2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

111 - Chesterfield Valley TIF Fund

EXPENSE
Division

072 - Street Maintenance

Contractual Services
5261

Professional services

Contractual Services Totals

88,690.29

300,000.00

577,109.00

92,940.29

.00

$88,690.29

$300,000.00

$577,109.00

$92,940.29

$0.00

560,744.00

3,325,000.00

3,135,000.00

200,529.00

2,820,000.00

Capital Outlay
5498

Projects
Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Quad C Restrooms and Small Concessions Area

1.0000

720,000.00

720,000.00

F and A Director

Maintenance Facility Wall Repair and Yard Expansion

1.0000

2,100,000.00

2,100,000.00

F and A Director Totals

$2,820,000.00

Division

Fund

Fund

Capital Outlay Totals

$560,744.00

$3,325,000.00

$3,135,000.00

$200,529.00

$2,820,000.00

072 - Street Maintenance Totals
EXPENSE TOTALS

$649,434.29

$3,625,000.00

$3,712,109.00

$293,469.29

$2,820,000.00

$649,434.29

$3,625,000.00

$3,712,109.00

$293,469.29

$2,820,000.00

Total Amount

111 - Chesterfield Valley TIF Fund Totals
REVENUE TOTALS

$507,892.85

$75,000.00

$75,000.00

$89,401.37

$75,000.00

EXPENSE TOTALS

$649,434.29

$3,625,000.00

$3,712,109.00

$293,469.29

$2,820,000.00

111 - Chesterfield Valley TIF Fund Totals

($141,541.44)

($3,550,000.00)

($3,637,109.00)

($204,067.92)

($2,745,000.00)

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2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

114 - Police forfeiture fund

REVENUE
Division

000 - Non departmental

Intergovernmental
4372

DOJ Forf Funds
Division

1,139.00

1,100.00

1,100.00

.00

.00

Intergovernmental Totals

$1,139.00

$1,100.00

$1,100.00

$0.00

$0.00

000 - Non departmental Totals
REVENUE TOTALS

$1,139.00

$1,100.00

$1,100.00

$0.00

$0.00

$1,139.00

$1,100.00

$1,100.00

$0.00

$0.00

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2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

4,991.34

.00

.00

.00

123,848.00

114 - Police forfeiture fund

EXPENSE
Division

041 - Police

Commodities
5313

Department supplies
Budget Transactions

Level

Transaction

F and A Director

Phazzer

Number of Units

Cost Per Unit

60.0000

2,064.13

123,847.80

F and A Director Totals

$123,847.80

Commodities Totals

$4,991.34
.00

.00

.00

21,544.00

.00

Capital Outlay Totals

$0.00

$0.00

$0.00

$21,544.00

$0.00

041 - Police Totals
EXPENSE TOTALS

$4,991.34

$0.00

$0.00

$21,544.00

$123,848.00

$4,991.34

$0.00

$0.00

$21,544.00

$123,848.00

REVENUE TOTALS

$1,139.00

$1,100.00

$1,100.00

$0.00

$0.00

EXPENSE TOTALS

$4,991.34

$0.00

$0.00

$21,544.00

$123,848.00

114 - Police forfeiture fund Totals

($3,852.34)

$1,100.00

$1,100.00

($21,544.00)

($123,848.00)

$0.00

$0.00

$0.00

Total Amount

$123,848.00

Capital Outlay
5460

Automobiles & trucks
Division

Fund

Fund

114 - Police forfeiture fund Totals

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2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

115 - SBD-Wildhorse Village

REVENUE
Division

000 - Non departmental

Municipal Taxes
4050

Property taxes - general

250,741.16

138,252.00

138,252.00

1,565.30

218,781.00

Municipal Taxes Totals

$250,741.16

$138,252.00

$138,252.00

$1,565.30

$218,781.00

2,147.65

.00

.00

4,925.63

7,500.00

Investment Income Totals

$2,147.65

$0.00

$0.00

$4,925.63

$7,500.00

.00

.00

.00

.06

.00

Miscellaneous Totals

$0.00

$0.00

$0.00

$0.06

$0.00

000 - Non departmental Totals
REVENUE TOTALS

$252,888.81

$138,252.00

$138,252.00

$6,490.99

$226,281.00

$252,888.81

$138,252.00

$138,252.00

$6,490.99

$226,281.00

Investment Income
4901

Interest on investments

Miscellaneous
4950

Miscellaneous
Division

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2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

.00

195,000.00

195,000.00

.00

163,000.00

115 - SBD-Wildhorse Village

EXPENSE
Division

220 - RPA 2

Contractual Services
5251

Contractual
Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

irrigation costs

1.0000

5,000.00

5,000.00

F and A Director

Site Lighting Costs

1.0000

8,000.00

8,000.00

F and A Director

Contractual Street / Sidewalk Maintenance

1.0000

10,000.00

10,000.00

F and A Director

Waterfront Snow Removal Reimbursement

1.0000

12,000.00

12,000.00

F and A Director

Wildhorse Village Snow Removal

1.0000

50,000.00

50,000.00

F and A Director

landscaping costs

1.0000

90,000.00

90,000.00

F and A Director Totals

$175,000.00

5261

Professional services

.00

65,890.00

65,890.00

.00

20,000.00

5285

Utilities-electric

.00

.00

.00

.00

8,000.00

5287

Utilities-water

.00

.00

.00

.00

4,000.00

Contractual Services Totals

$0.00

$260,890.00

$260,890.00

$0.00

$195,000.00

.00

.00

.00

.00

15,000.00

Commodities Totals

$0.00

$0.00

$0.00

$0.00

$15,000.00

220 - RPA 2 Totals
EXPENSE TOTALS

$0.00

$260,890.00

$260,890.00

$0.00

$210,000.00

$0.00

$260,890.00

$260,890.00

$0.00

$210,000.00

REVENUE TOTALS

$252,888.81

$138,252.00

$138,252.00

$6,490.99

$226,281.00

EXPENSE TOTALS

$0.00

$260,890.00

$260,890.00

$0.00

$210,000.00

115 - SBD-Wildhorse Village Totals

$252,888.81

($122,638.00)

($122,638.00)

$6,490.99

$16,281.00

Commodities
5313

Department supplies
Division

Fund

Fund

115 - SBD-Wildhorse Village Totals

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2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

119 - Parks sales tax

REVENUE
Division

000 - Non departmental

Municipal Taxes
4200

Sales tax

Municipal Taxes Totals

7,943,729.70

8,160,000.00

8,160,000.00

4,769,259.90

8,160,000.00

$7,943,729.70

$8,160,000.00

$8,160,000.00

$4,769,259.90

$8,160,000.00

575,000.00

575,000.00

575,000.00

566,567.00

.00

4,300.80

.00

.00

.00

.00

$579,300.80

$575,000.00

$575,000.00

$566,567.00

$0.00

Intergovernmental
4359

MPGC grant

4381

Miscellaneous Grant

Intergovernmental Totals
Charges for Services
4590

Miscellaneous other charges

4610

Parks charges & fees

2,135.00

5,465.00

5,465.00

3,440.00

3,520.00

280,625.23

265,000.00

265,000.00

231,562.39

295,200.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Outdoor Recreation

1.0000

1,000.00

1,000.00

F and A Director

Adult Kickball

1.0000

1,500.00

1,500.00

F and A Director

Holiday Events

1.0000

2,700.00

2,700.00

F and A Director

Pickleball

1.0000

3,000.00

3,000.00

F and A Director

Eggstravaganza

1.0000

3,500.00

3,500.00

F and A Director

Triathlon

1.0000

5,000.00

5,000.00

F and A Director

Stars and Stripes Run

1.0000

6,500.00

6,500.00

F and A Director

St. Pats Run

1.0000

7,000.00

7,000.00

F and A Director

Adult Softball - Spring

1.0000

8,000.00

8,000.00

F and A Director

Adult Softball - Summer

1.0000

8,000.00

8,000.00

F and A Director

Adult Softball - Fall

1.0000

9,500.00

9,500.00

F and A Director

Miscellaneous Programs

1.0000

12,500.00

12,500.00

F and A Director

Pavilion Rentals

1.0000

21,000.00

21,000.00

F and A Director

Senior Programs

1.0000

25,000.00

25,000.00

F and A Director

Youth Soccer League

1.0000

48,000.00

48,000.00

F and A Director

Turkey Trot

1.0000

65,000.00

65,000.00

F and A Director

Summer Camps

1.0000

68,000.00

68,000.00

F and A Director Totals

$295,200.00

4612

Dog tags

22,790.00

19,000.00

19,000.00

17,205.00

22,000.00

4630

General rev-concession cp

48,223.88

49,000.00

49,000.00

54,540.59

.00

4632

Soda rebates-concession cp

1,912.67

.00

.00

1,974.66

.00

4635

Gen Revenue - concession - amph

225,461.49

225,000.00

225,000.00

138,123.17

200,000.00

4640

Pool revenue

240,282.84

235,000.00

235,000.00

254,238.65

.00

4641

Pool program

32,246.75

33,000.00

33,000.00

39,735.75

.00

4650

Parks contributions

22,648.54

15,000.00

45,000.00

44,975.00

15,000.00

Run by Mike Geisel on 09/22/2026 16:03:00 PM

Page 57 of 117

Page 183 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

772,331.15

622,685.00

622,685.00

485,248.00

626,200.00

119 - Parks sales tax

REVENUE
Division

000 - Non departmental

Charges for Services
4680

Field rentals
Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

YMCA Soccer

1.0000

1,200.00

1,200.00

F and A Director

CVAC Birthday Party Rentals

1.0000

1,500.00

1,500.00

F and A Director

Soccer Tournaments

1.0000

3,000.00

3,000.00

F and A Director

Marquette Lacrosse

1.0000

3,500.00

3,500.00

F and A Director

Sand Volleyball

1.0000

12,000.00

12,000.00

F and A Director

Amateur Sporting Tax Credit

1.0000

20,000.00

20,000.00

F and A Director

Lacrosse Misc

1.0000

30,000.00

30,000.00

F and A Director

CBSA Tournaments

1.0000

30,000.00

30,000.00

F and A Director

Multipurpose Fields

1.0000

35,000.00

35,000.00

F and A Director

Baseball Misc

1.0000

75,000.00

75,000.00

F and A Director

Baseball/Softball Tournaments

1.0000

75,000.00

75,000.00

F and A Director

Soccer Misc

1.0000

80,000.00

80,000.00

F and A Director

CBSA

1.0000

260,000.00

260,000.00

F and A Director Totals

$626,200.00

4685

Amphitheater Rental

183,426.84

100,000.00

100,000.00

33,856.50

125,000.00

4750

User CVAC License Fees

295,483.92

175,000.00

175,000.00

131,250.00

225,000.00

4751

User CVAC Concession Revenues

102,188.57

85,000.00

85,000.00

62,245.34

90,000.00

4753

User CVAC Advertising & Sponsorships

75,957.77

80,000.00

80,000.00

78,125.00

80,000.00

Charges for Services Totals

$2,305,714.65

$1,909,150.00

$1,939,150.00

$1,576,520.05

$1,681,920.00

383,046.01

125,000.00

125,000.00

173,485.06

150,000.00

Investment Income Totals

$383,046.01

$125,000.00

$125,000.00

$173,485.06

$150,000.00

Investment Income
4901

Interest on investments

Miscellaneous
4920

Insurance reimbursement

15,608.09

.00

.00

.00

.00

4940

Sale of fixed assets

8,500.00

.00

.00

.00

.00

4950

Miscellaneous

98,054.94

.00

.00

1,443.29

.00

4990

Operating transfers in

2,880.26

.00

.00

.00

.00

Miscellaneous Totals

$125,043.29

$0.00

$0.00

$1,443.29

$0.00

000 - Non departmental Totals
REVENUE TOTALS

$11,336,834.45

$10,769,150.00

$10,799,150.00

$7,087,275.30

$9,991,920.00

$11,336,834.45

$10,769,150.00

$10,799,150.00

$7,087,275.30

$9,991,920.00

Division

Run by Mike Geisel on 09/22/2026 16:03:00 PM

Page 58 of 117

Page 184 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

2,198,916.98

2,411,720.00

2,411,720.00

1,551,692.81

2,646,055.00

119 - Parks sales tax

EXPENSE
Division

084 - Parks and Recreation

Personnel Services
Salaries
5111

Salaries regular/full-time
Budget Transactions

5112

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Long Term Service Days

1.0000

12,415.00

12,415.00

F and A Director

Salaries

1.0000

2,399,305.00

2,399,305.00

F and A Director Totals

$2,411,720.00

Salaries parttime/temporary

141,376.35

252,134.00

252,134.00

98,382.81

Total Amount

205,352.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

-Recreation Intern

1.0000

8,160.00

8,160.00

F and A Director

-Summer Camp Director

1.0000

8,360.00

8,360.00

F and A Director

-Seasonal Maint. Workers Short Term

4.0000

5,200.00

20,800.00

F and A Director

-PT Recreation Specialist (year-round)

1.0000

27,245.00

27,245.00

F and A Director

-Camp Counselor (Summer)

4.0000

7,040.00

28,160.00

F and A Director

-Camp Counselor (Summer) Returning

4.0000

7,150.00

28,600.00

F and A Director

-PT Maintenance Worker (year-round)

1.0000

31,903.00

31,903.00

F and A Director

-PT Admin Assistant (year-round)

1.0000

46,682.00

46,682.00

F and A Director

-Seasonal Maint. Workers Long Term Returning

4.0000

13,056.00

52,224.00

F and A Director Totals

$252,134.00

5113

Salaries overtime

5199

Personnel Expenditure Budgetary Savings

Salaries Totals

33,193.45

35,630.00

35,630.00

23,228.99

31,391.00

.00

(50,000.00)

(50,000.00)

.00

(50,000.00)

$2,373,486.78

$2,649,484.00

$2,649,484.00

$1,673,304.61

$2,832,798.00
220,534.00

Benefits
5120

Social security

173,158.97

206,511.00

206,511.00

122,629.30

5122

Workers compensation

127,290.00

83,859.00

83,859.00

83,859.00

74,991.00

5124

Insurance health

304,334.21

353,645.00

353,645.00

228,586.44

371,944.00

5125

Insurance life

5,073.00

6,086.00

6,086.00

4,052.89

6,658.00

5126

Insurance-dental

17,273.06

21,307.00

21,307.00

13,467.79

20,957.00

5127

Insurance disability

6,017.77

8,527.00

8,527.00

4,727.44

9,349.00

5130

Retirement program

178,815.51

195,788.00

195,788.00

126,410.48

214,196.00

Benefits Totals
Personnel Services Totals

Run by Mike Geisel on 09/22/2026 16:03:00 PM

$811,962.52

$875,723.00

$875,723.00

$583,733.34

$918,629.00

$3,185,449.30

$3,525,207.00

$3,525,207.00

$2,257,037.95

$3,751,427.00

Page 59 of 117

Page 185 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

.00

.00

.00

.00

3,080.00

119 - Parks sales tax

EXPENSE
Division

084 - Parks and Recreation

Contractual Services
5210

Advertising
Budget Transactions

5221

Level

Transaction

F and A Director

Bid postings for all divisions within Parks Dept

Data processing

.00

9,582.00

9,582.00

6,847.80

Number of Units

Cost Per Unit

7.0000

440.00

Total Amount
3,080.00

F and A Director Totals

$3,080.00

10,354.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Issuu - software to post Citizen on the website

1.0000

252.00

252.00

F and A Director

Survey Monkey

1.0000

360.00

360.00

F and A Director

Canva (marketing software - flyers, social media etc)

1.0000

500.00

500.00

F and A Director

Mail Chimp

1.0000

4,200.00

4,200.00

F and A Director

Productive Parks software (Work Order system)

1.0000

5,042.00

5,042.00

F and A Director Totals

$10,354.00

5224

Employee recruitment

845.00

1,000.00

1,000.00

300.00

5227

Environmental Expenditures

675.52

1,500.00

1,500.00

407.34

1,000.00
1,500.00

5233

Credit Card Fee

8,816.12

10,000.00

10,000.00

8,831.44

11,000.00

5246

Maintenance & repair-building

35,215.50

20,000.00

20,000.00

10,666.08

40,000.00

5247

Maintenance & repair-equipment

34,921.98

35,000.00

57,100.00

24,883.93

38,500.00

Budget Transactions

5249

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Veterans Honor Park Filter Pump Replacement

1.0000

3,500.00

3,500.00

F and A Director

Various equipment repairs

1.0000

35,000.00

35,000.00

F and A Director Totals

$38,500.00

Memberships & subscriptions

3,817.90

4,700.00

4,700.00

4,284.00

Total Amount

4,950.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Sams Club - (1 primary / 3 add on membership cards)

4.0000

50.00

200.00

F and A Director

International Society of Arboriculture (ISA) annual membership

1.0000

200.00

200.00

F and A Director

Amazon Business Prime (all City memberships are included)

1.0000

350.00

350.00

F and A Director

Annual CAPRA Accreditation Fees through NRPA

1.0000

400.00

400.00

F and A Director

West County Chamber of Commerce - annual membership

1.0000

500.00

500.00

F and A Director

Nat. Recreation & Park Association (NRPA) annual City Membership

1.0000

1,200.00

1,200.00

Run by Mike Geisel on 09/22/2026 16:03:00 PM

Page 60 of 117

Page 186 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

119 - Parks sales tax

EXPENSE
Division

084 - Parks and Recreation

Contractual Services
F and A Director

5251

MO Park & Recreation Assoc. (Annual City Membership)

Contractual

56,830.84

115,566.00

1.0000

146,466.00

88,719.53

2,100.00

2,100.00

F and A Director Totals

$4,950.00

121,787.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Extermination Services - Rentokil

1.0000

1,000.00

1,000.00

F and A Director

Pump Station x4 (PM agreement for sanitary sewer) MO Machinery

1.0000

6,800.00

6,800.00

F and A Director

Monitoring Fire Alarm System

1.0000

7,000.00

7,000.00

F and A Director

Painting & Sandblast Metal Benches - Parks & City Hall

11.0000

750.00

8,250.00

F and A Director

Backflow Inspections

50.0000

200.00

10,000.00

F and A Director

Forestry Management Program at Central Park - Stewardship Prog.

1.0000

11,937.00

11,937.00

F and A Director

HVAC Preventive Maint. per Public Works Contract

1.0000

14,800.00

14,800.00

F and A Director

Landscaping Services

1.0000

15,000.00

15,000.00

F and A Director

Fire Extinguisher Service per Public Works contract

1.0000

22,000.00

22,000.00

F and A Director

Hazardous Tree Removal-parks & City Hall

1.0000

25,000.00

25,000.00

F and A Director Totals

$121,787.00

5260

Printing & binding

5261

Professional services

1,168.68

1,500.00

1,500.00

715.95

1,500.00

.00

230,000.00

230,000.00

.00

150,000.00

Budget Transactions

5268

Level

Transaction

F and A Director

Central Park Master Plan - update

Rental equipment

10,801.79

14,000.00

14,000.00

4,079.36

Number of Units

Cost Per Unit

1.0000

150,000.00

Total Amount
150,000.00

F and A Director Totals

$150,000.00

14,000.00

Budget Transactions

5271

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Portable toilet-Pickleball Courts CVAC

1.0000

2,200.00

2,200.00

F and A Director

Equipment (air compressor, hydraulic lift, stump grinder)

1.0000

11,800.00

11,800.00

F and A Director Totals

$14,000.00

Licenses/permits

3,353.00

3,335.00

3,335.00

2,718.02

Total Amount

3,335.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

AllTrack music rights

1.0000

375.00

375.00

F and A Director

BMI (Broadcast Music, Inc.) music rights

1.0000

445.00

445.00

Run by Mike Geisel on 09/22/2026 16:03:00 PM

Page 61 of 117

Page 187 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

119 - Parks sales tax

EXPENSE
Division

084 - Parks and Recreation

Contractual Services
F and A Director

ASCAP (American Society of Comp., Auth., & Publish) music rights

1.0000

460.00

F and A Director

Global music rights

1.0000

895.00

895.00

F and A Director

SESAC (Society of European Stage Authors & Compos.) music rights

1.0000

1,160.00

1,160.00

F and A Director Totals

$3,335.00

5275

Taxes

38,737.93

40,000.00

40,000.00

.00

5276

Telephone/internet

6,266.98

5,800.00

5,800.00

(408.32)

5,800.00

5277

Training & continuing education

13,364.94

13,825.00

14,581.00

8,278.57

13,320.00

460.00

40,000.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

MO Park & Recreation Assoc (MPRA) local mini conf.

5.0000

80.00

400.00

F and A Director

International Society of Arboriculture (ISA) CEU's

10.0000

50.00

500.00

F and A Director

Pesticide Applicator Training - recertifications

2.0000

285.00

570.00

F and A Director

Cert. Parks & Rec Professional (CPRP) - certs & recerts

3.0000

250.00

750.00

F and A Director

Workzone & Flagger certifications (MODOT)

5.0000

260.00

1,300.00

F and A Director

Cert. Playground Safety Inspector (CPSI)- certs & recerts

2.0000

700.00

1,400.00

F and A Director

Local workshops/trainings & meetings

1.0000

2,000.00

2,000.00

F and A Director

Nat. Recreation & Park Association (NRPA) Conf

1.0000

3,000.00

3,000.00

F and A Director

MO Park & Recreation Association (MPRA)

2.0000

1,700.00

3,400.00

F and A Director Totals

$13,320.00

5285

Utilities-electric

5286

Utilities-gas

5287

Utilities-water

5288

Utilities-sewer

5299

Special projects

5975

Allocation

320,814.80

285,000.00

285,000.00

192,414.57

795.19

1,000.00

1,000.00

712.83

302,000.00
500.00

288,581.15

250,000.00

250,000.00

229,774.71

188,000.00
32,500.00

61,760.93

42,500.00

42,500.00

21,316.02

1,793,363.30

1,790,000.00

2,460,832.00

1,822,382.34

.00

281,882.00

231,500.00

231,500.00

231,500.00

259,100.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

IT - Printing and Laminating

1.0000

5,000.00

5,000.00

F and A Director

CS-Advertising -089 Sports & Wellness

1.0000

5,500.00

5,500.00

F and A Director

CS-Advertising - 085 Arts & Entertainment

1.0000

11,500.00

11,500.00

F and A Director

CS-Advertising-084 Parks

1.0000

12,100.00

12,100.00

F and A Director

CS - Insurance (GL/Auto/Property/Flood/Logan)

1.0000

225,000.00

225,000.00

F and A Director Totals

$259,100.00

Contractual Services Totals

Run by Mike Geisel on 09/22/2026 16:03:00 PM

$2,962,013.55

$3,105,808.00

$3,830,396.00

$2,658,424.17

$1,242,226.00

Page 62 of 117

Page 188 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

10,483.27

10,000.00

10,000.00

300.00

10,000.00

328,089.00

382,960.00

416,805.00

244,738.19

311,310.00

119 - Parks sales tax

EXPENSE
Division

084 - Parks and Recreation

Commodities
5311
5313

Parks Donation/Sponsorship/Living Legacy
expenditures
Department supplies
Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Batteries

1.0000

1,000.00

1,000.00

F and A Director

Oil

1.0000

1,000.00

1,000.00

F and A Director

Dog Tags

500.0000

3.50

1,750.00

F and A Director

Chlorine for fountains

1.0000

2,000.00

2,000.00

F and A Director

Pest Control - Traps

1.0000

2,000.00

2,000.00

F and A Director

Kitchen

1.0000

2,500.00

2,500.00

F and A Director

Storybook Walk replacement sections / info boards

1.0000

3,000.00

3,000.00

F and A Director

Forestry Management Program - grass & native seeds

1.0000

3,000.00

3,000.00

F and A Director

First Aid & AED management plan, supplies, AED pads, etc

1.0000

5,000.00

5,000.00

F and A Director

Dog Park (Phase II) Shaded Bench Seating

1.0000

5,000.00

5,000.00

F and A Director

Safety Equipment, PPE etc

1.0000

5,000.00

5,000.00

F and A Director

Supplies

1.0000

5,000.00

5,000.00

F and A Director

Top Soil

1.0000

6,000.00

6,000.00

F and A Director

Flags

1.0000

6,000.00

6,000.00

F and A Director

Paint (buildings)

1.0000

7,000.00

7,000.00

F and A Director

Lumber & Fencing

1.0000

7,500.00

7,500.00

F and A Director

Security Cameras - Phase II

1.0000

8,000.00

8,000.00

F and A Director

Non-Capital Equipt (Push Mowers, Hedge Trimmers, Weed Trimmers)

1.0000

9,500.00

9,500.00

F and A Director

Janitorial

1.0000

10,000.00

10,000.00

F and A Director

Amenities-Benches, Trash Cans, Picnic Tables, Bike Racks

1.0000

10,000.00

10,000.00

F and A Director

Signs

1.0000

10,000.00

10,000.00

F and A Director

Mulch (in house), quantity in yards

760.0000

18.50

14,060.00

F and A Director

Irrigation (parts)

1.0000

15,000.00

15,000.00

F and A Director

Rock & Concrete

1.0000

17,000.00

17,000.00

F and A Director

City Street Pole Banners - replace America 250 banners on Pkway

1.0000

20,000.00

20,000.00

F and A Director

Seed/Sod/Straw

1.0000

25,000.00

25,000.00

F and A Director

Plant Material parks & median (annual plantings, bushes, shrubs)

1.0000

30,000.00

30,000.00

F and A Director

Hardware (trim line, nuts/bolts, nails, hoses, water keys, etc)

1.0000

35,000.00

35,000.00

F and A Director

Chemicals & Fertlizer

1.0000

45,000.00

45,000.00

F and A Director Totals

$311,310.00

Run by Mike Geisel on 09/22/2026 16:03:00 PM

Page 63 of 117

Page 189 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

117,416.70

277,950.00

287,950.00

213,519.11

157,400.00

119 - Parks sales tax

EXPENSE
Division

084 - Parks and Recreation

Commodities
5325

Miscellaneous/Miscellaneous supplies
Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Back to School Bash

1.0000

500.00

500.00

F and A Director

Dog Park Events

1.0000

500.00

500.00

F and A Director

Outdoor Rec events-Fishing/Archery/Kayak

1.0000

1,000.00

1,000.00

F and A Director

Community CPR/Babysitting 101

1.0000

1,000.00

1,000.00

F and A Director

Nat. Parks Rec Assoc.- Parks Month

1.0000

1,000.00

1,000.00

F and A Director

Swag

1.0000

1,200.00

1,200.00

F and A Director

Eggstravaganza

1.0000

2,500.00

2,500.00

F and A Director

Ambassador Program

1.0000

3,000.00

3,000.00

F and A Director

Youth Try/Tri-Athalon

1.0000

3,200.00

3,200.00

F and A Director

Trucks & Treats

1.0000

3,500.00

3,500.00

F and A Director

Rec Programs-Family Bingo, Puzzle Party, Family events

1.0000

7,000.00

7,000.00

F and A Director

Summer Camp

1.0000

11,000.00

11,000.00

F and A Director

Holiday-Candy Cane Hunt,Santa Paws,Cookie w/ Claus,Decorations

1.0000

15,000.00

15,000.00

F and A Director

Senior Programs

1.0000

17,000.00

17,000.00

F and A Director

4th of July

1.0000

90,000.00

90,000.00

F and A Director Totals

$157,400.00

5330

Office supplies

1,497.76

2,250.00

2,250.00

962.08

5342

Tools

8,104.71

7,500.00

7,500.00

5,015.82

7,500.00

5343

Uniforms

14,246.28

18,000.00

18,000.00

11,158.46

18,000.00

$479,837.72

$698,660.00

$742,505.00

$475,693.66

$506,460.00

120,429.22

344,300.00

344,300.00

344,034.88

374,325.00

Commodities Totals

2,250.00

Capital Outlay
5440

Machinery & equipment
Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Landscape Trailer (replaces PK-308)

1.0000

4,600.00

4,600.00

F and A Director

TX Gator (replaces PK-275)

1.0000

11,500.00

11,500.00

F and A Director

Artificial field cleaner - new

1.0000

12,000.00

12,000.00

F and A Director

Dump Trailer (replaces PK-309)

1.0000

13,500.00

13,500.00

F and A Director

Field Painter (replaces PK-233)

1.0000

15,500.00

15,500.00

F and A Director

Zero Turn Mower (replaces PK-416)

1.0000

16,000.00

16,000.00

F and A Director

Message Board (replaces PK-276)

1.0000

18,500.00

18,500.00

F and A Director

Progressive 3 Deck mower (replaces PK-215)

1.0000

22,500.00

22,500.00

F and A Director

Turf Tank - Robot Painter for CVAC (replacement)

1.0000

42,225.00

42,225.00

Run by Mike Geisel on 09/22/2026 16:03:00 PM

Total Amount

Page 64 of 117

Page 190 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

119 - Parks sales tax

EXPENSE
Division

084 - Parks and Recreation

Capital Outlay

5460

F and A Director

Material handler (replaces PK-286)

1.0000

53,000.00

53,000.00

F and A Director

Mulch Blower- New

1.0000

165,000.00

165,000.00

F and A Director Totals

$374,325.00

Automobiles & trucks

159,114.00

235,370.00

235,370.00

154,713.00

135,600.00

Budget Transactions

5470

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Compact pickup truck (replaces P-4 (30 points)

1.0000

37,000.00

37,000.00

F and A Director

3/4 Ton Truck (replaces PK-26 (26 points)

1.0000

48,600.00

48,600.00

F and A Director

Transit Van (replaces PK-6 (22 points)

1.0000

50,000.00

50,000.00

F and A Director Totals

$135,600.00

Improvements building & grounds

4,994.67

.00

1,500.00

1,225.00

16,500.00

Budget Transactions

5480

Level

Transaction

F and A Director

Cubicle addition Parks Admin Bldg.

Improvements other than building

7,725.00

85,000.00

85,000.00

75,000.00

Number of Units

Cost Per Unit

1.0000

16,500.00

Total Amount
16,500.00

F and A Director Totals

$16,500.00

82,000.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

East Pavilion Counter Top & Electric

1.0000

9,000.00

9,000.00

F and A Director

Fishing island step (6) & island boulder (6) replacemnts Phase 1

1.0000

23,000.00

23,000.00

F and A Director

Pkway Medians Restore Phase 1 (Pkway @ Olive go west to Hwy 64)

1.0000

50,000.00

50,000.00

F and A Director Totals

$82,000.00

Capital Outlay Totals

$292,262.89

2,629,032.50

.00

.00

1,800.00

.00

Operating Transfers Out Totals
Other finance use and source Totals

$2,629,032.50

$0.00

$0.00

$1,800.00

$0.00

$2,629,032.50

$0.00

$0.00

$1,800.00

$0.00

084 - Parks and Recreation Totals

$9,548,595.96

$7,994,345.00

$8,764,278.00

$5,967,928.66

$6,108,538.00

$664,670.00

$666,170.00

$574,972.88

Total Amount

$608,425.00

Other finance use and source
Operating Transfers Out
5990

Operating transfers out

Division

Run by Mike Geisel on 09/22/2026 16:03:00 PM

Page 65 of 117

Page 191 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

119 - Parks sales tax

EXPENSE
Division

085 - Arts and Entertainment

Personnel Services
Salaries
5111

Salaries regular/full-time

212,570.81

220,947.00

220,947.00

152,420.08

241,712.00

5112

Salaries parttime/temporary

10,725.43

19,600.00

19,600.00

5,889.50

12,780.00

Budget Transactions

Level

Transaction

F and A Director

Seasonal Recreation Aide

5113

Salaries overtime

5199

Personnel Expenditure Budgetary Savings

Salaries Totals

Number of Units

Cost Per Unit

4.0000

4,900.00

19,600.00

F and A Director Totals

$19,600.00

1,590.92

2,370.00

2,370.00

.00

850.00

.00

(500.00)

(500.00)

.00

(500.00)

$224,887.16

$242,417.00

$242,417.00

$158,309.58

$254,842.00
19,534.00

Total Amount

Benefits
5120

Social security

16,907.91

18,583.00

18,583.00

11,704.54

5122

Workers compensation

11,680.00

8,322.00

8,322.00

8,322.00

5,324.00

5124

Insurance health

17,741.70

13,227.00

13,227.00

19,766.72

28,427.00

5125

Insurance life

5126

Insurance-dental

5127

Insurance disability

592.35

787.00

787.00

467.44

861.00

5130

Retirement program

17,144.10

17,865.00

17,865.00

12,193.13

19,405.00

Benefits Totals
Personnel Services Totals

468.35

534.00

534.00

362.14

584.00

1,044.36

1,114.00

1,114.00

807.03

1,103.00

$65,578.77

$60,432.00

$60,432.00

$53,623.00

$75,238.00

$290,465.93

$302,849.00

$302,849.00

$211,932.58

$330,080.00

.00

3,880.00

3,880.00

2,777.90

3,880.00

Contractual Services
5221

Data processing
Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Elfsight (Instagram feed for website)

1.0000

120.00

120.00

F and A Director

Buffer (scheduling platform for social media)

1.0000

500.00

500.00

F and A Director

Canva

1.0000

500.00

500.00

F and A Director

Spacecraft (Amp website)

1.0000

600.00

600.00

F and A Director

Mailchimp

12.0000

180.00

2,160.00

F and A Director Totals

$3,880.00

5224

Employee recruitment

5233

Credit Card Fee

Run by Mike Geisel on 09/22/2026 16:03:00 PM

.00

250.00

250.00

.00

250.00

8,002.35

12,000.00

12,000.00

5,347.99

12,000.00

Page 66 of 117

Page 192 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

7,785.53

23,000.00

23,000.00

20,602.39

18,000.00

119 - Parks sales tax

EXPENSE
Division

085 - Arts and Entertainment

Contractual Services
5246

Maintenance & repair-building
Budget Transactions

5247

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Maintenance and repairs - buildings

1.0000

8,000.00

8,000.00

F and A Director

Repair to Front of House w new roll down curtains/fasteners

1.0000

10,000.00

10,000.00

F and A Director Totals

$18,000.00

Maintenance & repair-equipment

1,583.99

8,000.00

8,000.00

5,675.34

Total Amount

8,000.00

Budget Transactions

5249

Level

Transaction

F and A Director

Maintenance & repair-equipment

Memberships & subscriptions

873.00

875.00

875.00

125.00

Number of Units

Cost Per Unit

1.0000

8,000.00

Total Amount
8,000.00

F and A Director Totals

$8,000.00

875.00

Budget Transactions

5251

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Creative Arts Alliance yearly membership

1.0000

100.00

100.00

F and A Director

International Entertainment Buyers Association membership

1.0000

125.00

125.00

F and A Director

Pollstar subscription (Music Industry)

1.0000

650.00

650.00

F and A Director Totals

$875.00

Contractual

99,246.41

101,500.00

101,500.00

44,312.47

107,500.00

Budget Transactions

5268

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Extermination - Blue Chip

1.0000

400.00

400.00

F and A Director

Professional Photographer for marketing

1.0000

1,600.00

1,600.00

F and A Director

Janitorial (Events, BOH, restrooms)

1.0000

6,000.00

6,000.00

F and A Director

Staging, barricades, staff

1.0000

7,000.00

7,000.00

F and A Director

EMT service

1.0000

7,500.00

7,500.00

F and A Director

Concession staffing - Keystone

1.0000

24,000.00

24,000.00

F and A Director

Production

1.0000

25,000.00

25,000.00

F and A Director

Security

1.0000

36,000.00

36,000.00

F and A Director Totals

$107,500.00

Rental equipment

Run by Mike Geisel on 09/22/2026 16:03:00 PM

5,945.76

6,500.00

6,500.00

6,500.00

Total Amount

6,500.00

Page 67 of 117

Page 193 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

18,536.68

22,500.00

22,500.00

16,688.12

22,500.00

119 - Parks sales tax

EXPENSE
Division

085 - Arts and Entertainment

Contractual Services
5271

Licenses/permits
Budget Transactions

5277

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

St Louis County Health

1.0000

75.00

75.00

F and A Director

Liquor License

1.0000

500.00

500.00

F and A Director

Liquor Liability

1.0000

21,925.00

21,925.00

F and A Director Totals

$22,500.00

Training & continuing education

2,196.04

2,500.00

2,500.00

787.00

Total Amount

2,500.00

Budget Transactions

5299

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Local staff training (3 staff 1 session each)

1.0000

150.00

150.00

F and A Director

IEBA (Int'l Entertainment Buyers Assoc.) Supt. of A&E

1.0000

2,350.00

2,350.00

F and A Director Totals

$2,500.00

Special projects

793,754.89

.00

109,769.00

73,396.39

Total Amount

100,000.00

Budget Transactions

Level

Transaction

F and A Director

Phase 2 step replacement (middle near concessions)

Contractual Services Totals

Number of Units

Cost Per Unit

1.0000

100,000.00

100,000.00

F and A Director Totals

$100,000.00

$937,924.65

$181,005.00

$290,774.00

$176,212.60

$282,005.00

199,863.03

329,001.00

329,001.00

123,550.53

331,421.00

Total Amount

Commodities
5313

Department supplies
Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Rotating Art at City Hall

4.0000

225.00

900.00

F and A Director

Art classes

2.0000

500.00

1,000.00

F and A Director

Hardware

1.0000

1,500.00

1,500.00

F and A Director

Shakespeare in the Park

1.0000

1,500.00

1,500.00

F and A Director

Tuesdays at the ChAmp Plaza

2.0000

1,000.00

2,000.00

F and A Director

Art on Loan, 1 @ $1,000 & 1 @ $2,000

1.0000

3,000.00

3,000.00

F and A Director

Production Supplies

1.0000

5,000.00

5,000.00

F and A Director

Movies at Amp

2.0000

4,000.00

8,000.00

F and A Director

Operations - cleaning & paint supplies, wristbands, concess supp

1.0000

11,000.00

11,000.00

F and A Director

Fall Festival

1.0000

35,000.00

35,000.00

F and A Director

Sounds of Summer Concerts

6.0000

8,920.00

53,520.00

Run by Mike Geisel on 09/22/2026 16:03:00 PM

Total Amount

Page 68 of 117

Page 194 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

119 - Parks sales tax

EXPENSE
Division

085 - Arts and Entertainment

Commodities

5343

F and A Director

Beverage Supplies and Product

1.0000

100,000.00

F and A Director

Ticketed Concerts (Top Headliners)

3.0000

36,667.00

110,001.00

F and A Director Totals

$332,421.00

Uniforms

Commodities Totals

420.60

500.00

500.00

143.00

500.00

$200,283.63

$329,501.00

$329,501.00

$123,693.53

$331,921.00

.00

.00

.00

.00

10,400.00

100,000.00

Capital Outlay
5440

Machinery & equipment
Budget Transactions

5470

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Lekos lights for visiblity

8.0000

200.00

1,600.00

F and A Director

6' Black Truss

2.0000

800.00

1,600.00

F and A Director

Side fill lights for visiblity

6.0000

1,200.00

7,200.00

F and A Director Totals

$10,400.00

Improvements building & grounds

2,232.20

.00

68,000.00

61,800.00

36,650.00

Budget Transactions

5480

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Install - weighted stage curtains both side of stage

1.0000

16,650.00

16,650.00

F and A Director

Masonry, concrete, pavers, caulk work

1.0000

20,000.00

20,000.00

F and A Director Totals

$36,650.00

Improvements other than building
Division

2,235.89

50,000.00

50,000.00

50,000.00

.00

Capital Outlay Totals

$4,468.09

$50,000.00

$118,000.00

$111,800.00

$47,050.00

085 - Arts and Entertainment Totals

$1,433,142.30

$863,355.00

$1,041,124.00

$623,638.71

$991,056.00

Run by Mike Geisel on 09/22/2026 16:03:00 PM

Page 69 of 117

Page 195 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

119 - Parks sales tax

EXPENSE
Division

086 - Pool

Personnel Services
Salaries
5111

Salaries regular/full-time

54,872.04

107,230.00

107,230.00

72,738.22

.00

5112

Salaries parttime/temporary

213,130.31

347,916.00

347,916.00

268,313.68

.00

5113

Salaries overtime

891.94

1,600.00

1,600.00

1,087.50

.00

$268,894.29

$456,746.00

$456,746.00

$342,139.40

$0.00

Salaries Totals
Benefits
5120

Social security

20,023.17

34,941.00

34,941.00

25,717.58

.00

5122

Workers compensation

18,430.00

23,497.00

23,497.00

23,497.00

.00

5124

Insurance health

11,976.87

6,988.00

6,988.00

12,908.78

.00

5125

Insurance life

121.60

259.00

259.00

169.10

.00

5126

Insurance-dental

663.15

743.00

743.00

799.63

.00

5127

Insurance disability

148.22

381.00

381.00

204.98

.00

5130

Retirement program

4,427.52

8,706.00

8,706.00

5,868.81

.00

$55,790.53

$75,515.00

$75,515.00

$69,165.88

$0.00

$324,684.82

$532,261.00

$532,261.00

$411,305.28

$0.00

Benefits Totals
Personnel Services Totals
Contractual Services
5221

Data processing

.00

1,170.00

1,170.00

819.54

.00

5224

Employee recruitment

.00

250.00

250.00

.00

.00

5233

Credit Card Fee

4,802.08

5,000.00

5,000.00

5,707.76

.00

5246

Maintenance & repair-building

4,826.68

7,000.00

7,000.00

1,251.74

1,500.00

5247

Maintenance & repair-equipment

35,385.93

35,000.00

40,000.00

16,283.93

5,000.00

5251

Contractual

55,143.40

112,000.00

112,000.00

62,510.00

.00

5268

Rental equipment

530.00

750.00

750.00

1,636.00

.00

5271

Licenses/permits

200.00

200.00

200.00

200.00

.00

5276

Telephone/internet

997.35

1,200.00

1,200.00

.00

.00

5277

Training & continuing education

10,351.63

9,755.00

9,755.00

9,150.00

.00

$112,237.07

$172,325.00

$177,325.00

$97,558.97

$6,500.00
.00

Contractual Services Totals
Commodities
5313

Department supplies

44,113.18

55,750.00

55,750.00

57,787.72

5343

Uniforms

3,866.64

4,370.00

4,370.00

4,061.86

.00

Commodities Totals

$47,979.82

$60,120.00

$60,120.00

$61,849.58

$0.00

086 - Pool Totals

$484,901.71

$764,706.00

$769,706.00

$570,713.83

$6,500.00

Division

Run by Mike Geisel on 09/22/2026 16:03:00 PM

Page 70 of 117

Page 196 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

.00

119 - Parks sales tax

EXPENSE
Division

088 - Central Park - Concession

Personnel Services
Salaries
5112

Salaries parttime/temporary

5199

Personnel Expenditure Budgetary Savings

Salaries Totals

51,629.78

73,477.00

73,477.00

66,609.49

.00

(5,000.00)

(5,000.00)

.00

.00

$51,629.78

$68,477.00

$68,477.00

$66,609.49

$0.00
.00

Benefits
5120

Social security

3,949.71

5,621.00

5,621.00

5,095.60

5122

Workers compensation

3,430.00

4,225.00

4,225.00

4,225.00

.00

$7,379.71

$9,846.00

$9,846.00

$9,320.60

$0.00

$59,009.49

$78,323.00

$78,323.00

$75,930.09

$0.00

1,368.40

1,400.00

1,400.00

1,849.16

.00

.00

1,000.00

1,000.00

.00

.00

2,547.73

2,500.00

2,500.00

213.75

.00

.00

125.00

125.00

.00

.00

75.00

75.00

75.00

75.00

.00

Contractual Services Totals

$3,991.13

$5,100.00

$5,100.00

$2,137.91

$0.00

25,709.38

29,500.00

29,500.00

31,958.48

.00

Commodities Totals

$25,709.38

$29,500.00

$29,500.00

$31,958.48

$0.00

088 - Central Park - Concession Totals

$88,710.00

$112,923.00

$112,923.00

$110,026.48

$0.00

Benefits Totals
Personnel Services Totals
Contractual Services
5233

Credit Card Fee

5246

Maintenance & repair-building

5247

Maintenance & repair-equipment

5251

Contractual

5271

Licenses/permits

Commodities
5313

Department supplies
Division

Run by Mike Geisel on 09/22/2026 16:03:01 PM

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2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

119 - Parks sales tax

EXPENSE
Division

089 - Sports and Wellness

Personnel Services
Salaries
5111

Salaries regular/full-time

250,400.47

265,780.00

265,780.00

179,684.33

282,395.00

5112

Salaries parttime/temporary

27,194.89

40,080.00

40,080.00

24,985.00

40,080.00

Budget Transactions

5199

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Sports & Wellness Intern

1.0000

8,160.00

8,160.00

F and A Director

2 Sea Rec Aides - Sports & Wellness

1.0000

15,960.00

15,960.00

F and A Director

2 Returning Sea Rec Aides Sports & Wellness

1.0000

15,960.00

15,960.00

F and A Director Totals

$40,080.00

Personnel Expenditure Budgetary Savings

Salaries Totals

.00

(6,000.00)

(6,000.00)

.00

(6,000.00)

$277,595.36

$299,860.00

$299,860.00

$204,669.33

$316,475.00
24,669.00

Total Amount

Benefits
5120

Social security

20,333.58

23,398.00

23,398.00

15,065.75

5122

Workers compensation

15,000.00

10,960.00

10,960.00

10,960.00

3,624.00

5124

Insurance health

34,003.50

37,689.00

37,689.00

26,706.63

38,449.00

5125

Insurance life

574.56

639.00

639.00

452.39

682.00

5126

Insurance-dental

666.35

1,485.00

1,485.00

866.81

1,470.00

5127

Insurance disability

701.35

942.00

942.00

549.54

1,005.00

5130

Retirement program

20,035.33

21,262.00

21,262.00

14,374.79

22,592.00

Benefits Totals
Personnel Services Totals

$91,314.67

$96,375.00

$96,375.00

$68,975.91

$92,491.00

$368,910.03

$396,235.00

$396,235.00

$273,645.24

$408,966.00

.00

4,000.00

4,000.00

4,001.55

7,202.00

Contractual Services
5221

Data processing
Budget Transactions

5246

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

PlayEasy - Sports Complex Platform for CVAC

1.0000

3,000.00

3,000.00

F and A Director

Perry Weather - Weather Service at CVAC

1.0000

4,202.00

4,202.00

F and A Director Totals

$7,202.00

Maintenance & repair-building

37,793.81

36,000.00

36,000.00

39,955.08

46,000.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Musco Field Light Repairs

1.0000

16,000.00

16,000.00

F and A Director

CVAC Concessions, Bathrooms & OMB Building Repairs

1.0000

30,000.00

30,000.00

F and A Director Totals

$46,000.00

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Page 72 of 117

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2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

6,938.39

2,500.00

2,500.00

1,945.44

3,000.00

119 - Parks sales tax

EXPENSE
Division

089 - Sports and Wellness

Contractual Services
5247

Maintenance & repair-equipment
Budget Transactions

5249

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Exhaust Hood Inspections at CVAC

2.0000

250.00

500.00

F and A Director

Repairing fiberglass frame on pitching mounds

5.0000

500.00

2,500.00

F and A Director Totals

$3,000.00

Memberships & subscriptions

5,445.00

6,245.00

6,245.00

6,245.00

Total Amount

6,345.00

Budget Transactions

5251

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

St. Louis Sports Commission

1.0000

250.00

250.00

F and A Director

Missouri Travel Alliance

1.0000

300.00

300.00

F and A Director

Sports Event Tourism Association

1.0000

1,295.00

1,295.00

F and A Director

Show Me Missouri Sports

1.0000

4,500.00

4,500.00

F and A Director Totals

$6,345.00

Contractual

300.00

225,750.00

225,750.00

168,750.00

248,900.00

Budget Transactions

5277

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Exterminating Services - Rentokil

1.0000

750.00

750.00

F and A Director

Irrigation - Preven. Maint. agreement for CVAC (4 well houses)

4.0000

350.00

1,400.00

F and A Director

Staining of Wood CVAC Concession Stands - Phase I

1.0000

15,000.00

15,000.00

F and A Director

Janitorial and Field Setup Services

1.0000

231,750.00

231,750.00

F and A Director Totals

$248,900.00

Training & continuing education

4,076.66

7,900.00

7,900.00

3,893.62

Total Amount

8,350.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Region Mini Conference - Local

4.0000

75.00

300.00

F and A Director

Sports Field Management Association (SFMA)

3.0000

150.00

450.00

F and A Director

Cert. Park & Recreation Professional (CPRP) cert. & recert.

2.0000

250.00

500.00

F and A Director

Missouri Sports Travel Exchange (MSTE)

1.0000

800.00

800.00

F and A Director

Sports Tourism Learning Institute

2.0000

400.00

800.00

F and A Director

TEAMS Conference & Expo - Supt.

1.0000

2,500.00

2,500.00

F and A Director

Sports Events Tourism Association Symposium - Supt.

1.0000

3,000.00

3,000.00

F and A Director Totals

$8,350.00

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2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

.00

.00

.00

.00

1,720,000.00

119 - Parks sales tax

EXPENSE
Division

089 - Sports and Wellness

Contractual Services
5299

Special projects
Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Public Works concrete work inside D and E quads at CVAC

1.0000

35,000.00

35,000.00

F and A Director

Reconstructing Miracle Field base and playing surface

1.0000

605,000.00

605,000.00

F and A Director

CVAC C Quad Restroom Partial with Special Allocation Fund

1.0000

1,080,000.00

1,080,000.00

F and A Director Totals

$1,720,000.00

Contractual Services Totals

$54,553.86

$282,395.00

$282,395.00

$224,790.69

$2,039,797.00

59,915.56

71,900.00

71,900.00

43,840.95

189,900.00

Total Amount

Commodities
5313

Department supplies
Budget Transactions

5325

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Field Marking Chalk

1.0000

500.00

500.00

F and A Director

Field Conditioner

1.0000

1,000.00

1,000.00

F and A Director

Rock/Concrete

1.0000

5,000.00

5,000.00

F and A Director

Topsoil/Sand

1.0000

6,000.00

6,000.00

F and A Director

CVAC Operations (locks, ties, temp fence repair, signs)

1.0000

7,000.00

7,000.00

F and A Director

Field Paint

1.0000

11,000.00

11,000.00

F and A Director

Irrigation Parts

1.0000

15,000.00

15,000.00

F and A Director

Seed/Sod

1.0000

20,000.00

20,000.00

F and A Director

Janitorial

1.0000

25,000.00

25,000.00

F and A Director

Chemicals/Fertilizer

1.0000

45,000.00

45,000.00

F and A Director

CVAC Amenities (bases, mounds, goals, cage nets, L screens,)

1.0000

54,400.00

54,400.00

F and A Director Totals

$189,900.00

Miscellaneous/Miscellaneous supplies

95,712.26

122,900.00

122,900.00

38,764.30

Total Amount

112,000.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

CVAC Birthday Party Rentals

1.0000

1,000.00

1,000.00

F and A Director

Kickball League

1.0000

1,500.00

1,500.00

F and A Director

Adult Flag Football

1.0000

2,500.00

2,500.00

F and A Director

Adult Basketball

1.0000

4,000.00

4,000.00

F and A Director

Pickleball

1.0000

5,000.00

5,000.00

F and A Director

4th of July 5k

1.0000

6,000.00

6,000.00

F and A Director

Shamrock Run

1.0000

7,000.00

7,000.00

F and A Director

Youth Soccer

1.0000

22,000.00

22,000.00

Run by Mike Geisel on 09/22/2026 16:03:01 PM

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2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

119 - Parks sales tax

EXPENSE
Division

089 - Sports and Wellness

Commodities
F and A Director

Adult Softball

1.0000

23,000.00

F and A Director

Turkey Trot

1.0000

40,000.00

40,000.00

F and A Director Totals

$112,000.00

5342

Tools

242.09

250.00

250.00

99.00

5343

Uniforms

363.50

500.00

500.00

116.67

500.00

$156,233.41

$195,550.00

$195,550.00

$82,820.92

$302,650.00

.00

.00

.00

.00

94,000.00

Commodities Totals

23,000.00

250.00

Capital Outlay
5470

Improvements building & grounds
Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Water Fountain/bottle filler Replace F concess stand (Phase II)

1.0000

9,000.00

9,000.00

F and A Director

Update/replace old directional internal signage at CVAC

1.0000

85,000.00

85,000.00

F and A Director Totals

$94,000.00

Division

Capital Outlay Totals

$0.00

$0.00

$0.00

$0.00

$94,000.00

089 - Sports and Wellness Totals
EXPENSE TOTALS

$579,697.30

$874,180.00

$874,180.00

$581,256.85

$2,845,413.00

$12,135,047.27

$10,609,509.00

$11,562,211.00

$7,853,564.53

$9,951,507.00

REVENUE TOTALS

$11,336,834.45

$10,769,150.00

$10,799,150.00

$7,087,275.30

$9,991,920.00

EXPENSE TOTALS

$12,135,047.27

$10,609,509.00

$11,562,211.00

$7,853,564.53

$9,951,507.00

119 - Parks sales tax Totals

($798,212.82)

$159,641.00

($763,061.00)

($766,289.23)

$40,413.00

Fund

Fund

Total Amount

119 - Parks sales tax Totals

Run by Mike Geisel on 09/22/2026 16:03:01 PM

Page 75 of 117

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2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

120 - Capital improvement sales tax

REVENUE
Division

000 - Non departmental

Municipal Taxes
4200

Sales tax

Municipal Taxes Totals

6,818,852.14

6,936,000.00

6,936,000.00

4,091,327.46

6,936,000.00

$6,818,852.14

$6,936,000.00

$6,936,000.00

$4,091,327.46

$6,936,000.00

Miscellaneous
4940

Sale of fixed assets

4950

Miscellaneous

.00

.00

.00

249,475.00

.00

343,361.87

1,976,720.00

2,276,720.00

656,821.83

2,714,573.00

Budget Transactions

4990

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

2026 Grant Submittal Reimbursement for N Outer 40

1.0000

35,000.00

35,000.00

F and A Director

CDGB Grant

1.0000

45,000.00

45,000.00

F and A Director

Grant - Schoettler SW Construction Engineering

1.0000

65,650.00

65,650.00

F and A Director

Grant - Schoettler SW MSD Grant

1.0000

80,000.00

80,000.00

F and A Director

Grant - Pathway on Parkway Construction Eng

1.0000

147,200.00

147,200.00

F and A Director

Grant - Wilson Avenue MSD Grant

1.0000

215,123.00

215,123.00

F and A Director

Grant - Schoettler SW Construction

1.0000

657,800.00

657,800.00

F and A Director

Grant - Pathway on Parkway Construction

1.0000

1,468,800.00

1,468,800.00

F and A Director Totals

$2,714,573.00

Operating transfers in
Division

500,000.00

.00

165,000.00

.00

.00

Miscellaneous Totals

$843,361.87

$1,976,720.00

$2,441,720.00

$906,296.83

$2,714,573.00

000 - Non departmental Totals
REVENUE TOTALS

$7,662,214.01

$8,912,720.00

$9,377,720.00

$4,997,624.29

$9,650,573.00

$7,662,214.01

$8,912,720.00

$9,377,720.00

$4,997,624.29

$9,650,573.00

Run by Mike Geisel on 09/22/2026 16:03:01 PM

Page 76 of 117

Page 202 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

321,238.99

332,538.00

332,538.00

221,251.80

345,013.00

120 - Capital improvement sales tax

EXPENSE
Division

079 - Capital Projects

Personnel Services
Salaries
5111

Salaries regular/full-time
Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Long Term Service Days

1.0000

3,422.00

3,422.00

F and A Director

Salaries

1.0000

329,116.00

329,116.00

F and A Director Totals

$332,538.00

5113

Salaries overtime

5199

Personnel Expenditure Budgetary Savings

Salaries Totals

320.77

1,000.00

1,000.00

957.90

.00

(500.00)

(500.00)

.00

(500.00)

$321,559.76

$333,038.00

$333,038.00

$222,209.70

$345,513.00
26,470.00

Total Amount

1,000.00

Benefits
5120

Social security

23,884.97

25,516.00

25,516.00

15,136.39

5122

Workers compensation

3,805.00

2,939.00

2,939.00

2,939.00

2,917.00

5124

Insurance health

48,568.71

28,577.00

28,577.00

32,788.64

44,084.00

5125

Insurance life

5126

Insurance-dental

5127

Insurance disability

854.57

1,171.00

1,171.00

670.29

1,210.00

5130

Retirement program

24,769.03

26,683.00

26,683.00

18,833.09

27,681.00

Benefits Totals
Personnel Services Totals

699.39

795.00

795.00

549.67

821.00

2,019.14

2,111.00

2,111.00

1,529.13

2,090.00

$104,600.81

$87,792.00

$87,792.00

$72,446.21

$105,273.00

$426,160.57

$420,830.00

$420,830.00

$294,655.91

$450,786.00

105,418.00

20,001.00

130,592.00

98,825.09

160,000.00

Contractual Services
5251

Contractual
Budget Transactions

5261

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Capital Contracts

1.0000

10,000.00

10,000.00

F and A Director

Semi-Annual Crack Sealing

1.0000

150,000.00

150,000.00

F and A Director Totals

$160,000.00

Professional services

1,007,319.14

574,000.00

1,205,038.00

511,529.22

Total Amount

493,000.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Capital Project Design

1.0000

10,000.00

10,000.00

F and A Director

City Hall Parking Garage Structural Assessment

1.0000

18,000.00

18,000.00

F and A Director

Grant Application - includes N Outer 40

1.0000

40,000.00

40,000.00

F and A Director

Schoettler SW Const Eng - offset by $6,650 grant

1.0000

101,000.00

101,000.00

F and A Director

Inspection testing services - slab / sidewalk / asphalt

1.0000

140,000.00

140,000.00

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Page 77 of 117

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2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

120 - Capital improvement sales tax

EXPENSE
Division

079 - Capital Projects

Contractual Services
F and A Director

Pathway on Parkway Construction Eng

5297

I-64/N. Outer 40/Long Rd Project

5299

Special projects

1.0000

184,000.00

184,000.00

F and A Director Totals

$493,000.00

930,767.19

.00

810,106.00

392,264.55

.00

3,085,919.99

.00

2,200,527.00

1,212,854.26

1.00

Budget Transactions

Level

Transaction

F and A Director

Grand Entry Construction not funded here

Contractual Services Totals

Number of Units

Cost Per Unit

1.0000

1.00

1.00

F and A Director Totals

$1.00

$5,129,424.32

$594,001.00

$4,346,263.00

$2,215,473.12

$653,001.00

179,738.00

.00

.00

.00

160,000.00

Total Amount

Capital Outlay
5440

Machinery & equipment
Budget Transactions

5460

Level

Transaction

F and A Director

Mini Excavator with vertical rotary mower attachment

Automobiles & trucks

596,867.89

490,001.00

741,843.00

.00

Number of Units

Cost Per Unit

1.0000

160,000.00

Total Amount
160,000.00

F and A Director Totals

$160,000.00

85,000.00

Budget Transactions

5470

Level

Transaction

F and A Director

One ton truck - replace S-57 (27 ponts)

Improvements building & grounds

146,913.00

300,000.00

300,000.00

.00

Number of Units

Cost Per Unit

1.0000

85,000.00

Total Amount
85,000.00

F and A Director Totals

$85,000.00

344,000.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

PWF Automatic Transfer Switch replacement

1.0000

14,000.00

14,000.00

F and A Director

CVAC Maint Building HVAC Unit

1.0000

30,000.00

30,000.00

F and A Director

PWF HVAC Unit RTU-2

1.0000

40,000.00

40,000.00

F and A Director

City Hall Parking Deck Sealing

1.0000

80,000.00

80,000.00

F and A Director

CVAC Concession Building D/E HVAC Unit

1.0000

90,000.00

90,000.00

F and A Director

CVAC Concession Building F HVAC Unit

1.0000

90,000.00

90,000.00

F and A Director Totals

$344,000.00

Run by Mike Geisel on 09/22/2026 16:03:01 PM

Page 78 of 117

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2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

5,485,441.69

6,910,000.00

7,197,743.00

4,931,854.32

6,216,000.00

120 - Capital improvement sales tax

EXPENSE
Division

079 - Capital Projects

Capital Outlay
5490

Street improvements
Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Bridge overlay and seals

1.0000

390,000.00

390,000.00

F and A Director

RHL culvert replacement

1.0000

590,000.00

590,000.00

F and A Director

Pathway on Parkway- offset by $1,168k grant

1.0000

1,836,000.00

1,836,000.00

F and A Director

Concrete Slab Replacement Projects

2.0000

1,700,000.00

3,400,000.00

F and A Director Totals

$6,216,000.00

5495

Storm sewer improvements

5497

Sidewalks improvements

.00

10,000.00

10,000.00

.00

10,000.00

857,708.26

1,622,000.00

1,704,618.00

330,003.19

2,172,000.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

CDBG project - 2 yr project - reimbursement of $84,000

1.0000

110,000.00

110,000.00

F and A Director

Sidewalk Replacement Project B

1.0000

200,000.00

200,000.00

F and A Director

Sidewalk Replacement Project A

1.0000

300,000.00

300,000.00

F and A Director

Schoettler Road Sidewalk - offset by $658k grant

1.0000

1,562,000.00

1,562,000.00

F and A Director Totals

$2,172,000.00

Division

Fund

Fund

Capital Outlay Totals

$7,266,668.84

$9,332,001.00

$9,954,204.00

$5,261,857.51

$8,987,000.00

079 - Capital Projects Totals
EXPENSE TOTALS

$12,822,253.73

$10,346,832.00

$14,721,297.00

$7,771,986.54

$10,090,787.00

$12,822,253.73

$10,346,832.00

$14,721,297.00

$7,771,986.54

$10,090,787.00

120 - Capital improvement sales tax Totals
REVENUE TOTALS

$7,662,214.01

$8,912,720.00

$9,377,720.00

$4,997,624.29

$9,650,573.00

EXPENSE TOTALS

$12,822,253.73

$10,346,832.00

$14,721,297.00

$7,771,986.54

$10,090,787.00

120 - Capital improvement sales tax Totals

($5,160,039.72)

($1,434,112.00)

($5,343,577.00)

($2,774,362.25)

($440,214.00)

Run by Mike Geisel on 09/22/2026 16:03:01 PM

Page 79 of 117

Page 205 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

3,294,613.23

3,340,500.00

3,340,500.00

1,997,233.86

3,340,500.00

121 - Public Safety/Prop P

REVENUE
Division

000 - Non departmental

Municipal Taxes
4205

Sales Tax - Prop P
Budget Transactions

Level

Transaction

F and A Director

Sales Tax Prop p

Municipal Taxes Totals

Number of Units

Cost Per Unit

1.0000

3,340,500.00

3,340,500.00

F and A Director Totals

$3,340,500.00

$3,294,613.23

$3,340,500.00

$3,340,500.00

$1,997,233.86

$3,340,500.00

11,235.00

7,500.00

7,500.00

407.50

7,500.00

Total Amount

Intergovernmental
4340

Bullet proof vest grant
Budget Transactions

4350

Level

Transaction

F and A Director

Bullet Proof Vest Grant

Parkway Grant

332,700.22

355,000.00

355,000.00

187,816.30

Number of Units

Cost Per Unit

1.0000

7,500.00

Total Amount
7,500.00

F and A Director Totals

$7,500.00

369,200.00

Budget Transactions

4354

Level

Transaction

F and A Director

Salary, benefits and overtime for 4 officers

Rockwood Grant

169,608.07

166,100.00

166,100.00

95,131.49

Number of Units

Cost Per Unit

1.0000

369,200.00

Total Amount
369,200.00

F and A Director Totals

$369,200.00

176,000.00

Budget Transactions

4355

Level

Transaction

F and A Director

Salary, benefits and overtime for 2 officers

Community Programs (Safety Town, Youth Academy,
etc.)

6,720.00

6,500.00

6,500.00

6,830.00

Number of Units

Cost Per Unit

1.0000

176,000.00

Total Amount
176,000.00

F and A Director Totals

$176,000.00

6,500.00

Budget Transactions

4361

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Youth Academy

50.0000

40.00

2,000.00

F and A Director

Registration fees collected per student

150.0000

30.00

4,500.00

F and A Director Totals

$6,500.00

Police Overtime Grants

22,674.89

24,000.00

24,000.00

11,597.40

24,000.00

Budget Transactions

Level

Transaction

F and A Director

MODOT DWI ENFORCEMENT GRANT

Run by Mike Geisel on 09/22/2026 16:03:01 PM

Number of Units

Cost Per Unit

Total Amount

1.0000

12,000.00

12,000.00

Page 80 of 117

Page 206 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

121 - Public Safety/Prop P

REVENUE
Division

000 - Non departmental

Intergovernmental
F and A Director

4363

MODOT HAZARDOUS MOVING VIOLATION

East West Gateway Grant

109,566.80

1.0000

110,000.00

110,000.00

72,066.88

12,000.00

12,000.00

F and A Director Totals

$24,000.00

114,400.00

Budget Transactions

4370

Level

Transaction

F and A Director

Salary and Benefits for one officer

Fund from seized assets

536.15

200.00

200.00

90.00

Number of Units

Cost Per Unit

1.0000

114,400.00

Total Amount
114,400.00

F and A Director Totals

$114,400.00

200.00

Budget Transactions

4375

Level

Transaction

F and A Director

Seized Assets

Post commission training grant

4,813.67

4,500.00

4,500.00

.00

Number of Units

Cost Per Unit

1.0000

200.00

Total Amount
200.00

F and A Director Totals

$200.00

4,800.00

Budget Transactions

Level

Transaction

F and A Director

Training grant funds awarded by the POST commission

Intergovernmental Totals

Number of Units

Cost Per Unit

1.0000

4,800.00

4,800.00

F and A Director Totals

$4,800.00

$657,854.80

$673,800.00

$673,800.00

$373,939.57

$702,600.00

10,966.45

9,000.00

9,000.00

8,302.87

11,500.00

Total Amount

Charges for Services
4540

Police report
Budget Transactions

4541

Level

Transaction

F and A Director

Police Report sales

Clarkson Valley Police Services

459,996.00

460,000.00

460,000.00

350,834.20

Number of Units

Cost Per Unit

1.0000

11,500.00

Total Amount
11,500.00

F and A Director Totals

$11,500.00

725,017.00

Budget Transactions

Level

Transaction

F and A Director

Clarkson Valley Police Services

Run by Mike Geisel on 09/22/2026 16:03:01 PM

Number of Units

Cost Per Unit

1.0000

725,017.00

Total Amount
725,017.00

F and A Director Totals

$725,017.00

Page 81 of 117

Page 207 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

140.00

200.00

200.00

80.00

150.00

121 - Public Safety/Prop P

REVENUE
Division

000 - Non departmental

Charges for Services
4545

Fingerprinting
Budget Transactions

4550

Level

Transaction

F and A Director

Citizen Fingerprinting

False alarms

8,925.00

3,000.00

3,000.00

6,830.00

Number of Units

Cost Per Unit

1.0000

150.00

Total Amount
150.00

F and A Director Totals

$150.00

10,500.00

Budget Transactions

Level

Transaction

F and A Director

False Alarm fees

Charges for Services Totals

Number of Units

Cost Per Unit

1.0000

10,500.00

10,500.00

F and A Director Totals

$10,500.00

$480,027.45

$472,200.00

$472,200.00

$366,047.07

$747,167.00

7,017.50

5,000.00

5,000.00

6,646.50

9,500.00

Total Amount

Court Fines and Fees
4800

Court fines & fees
Budget Transactions

4810

Level

Transaction

F and A Director

Court fines and fees

Court fees - Law Enforcement Training

11,202.00

10,000.00

10,000.00

7,256.00

Number of Units

Cost Per Unit

1.0000

9,500.00

Total Amount
9,500.00

F and A Director Totals

$9,500.00

11,000.00

Budget Transactions

4815

Level

Transaction

F and A Director

Court Fees Law Enforcement training

Inmate Security Fee

11,200.50

10,000.00

10,000.00

7,256.00

Number of Units

Cost Per Unit

1.0000

11,000.00

Total Amount
11,000.00

F and A Director Totals

$11,000.00

11,000.00

Budget Transactions

Level

Transaction

F and A Director

Inmate Security Fees

Court Fines and Fees Totals

Number of Units

Cost Per Unit

1.0000

11,000.00

11,000.00

F and A Director Totals

$11,000.00

$29,420.00

$25,000.00

$25,000.00

$21,158.50

$31,500.00

34,039.50

.00

.00

2,190.86

.00

Total Amount

Miscellaneous
4920

Insurance reimbursement

Run by Mike Geisel on 09/22/2026 16:03:01 PM

Page 82 of 117

Page 208 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

12,233.13

3,900.00

3,900.00

5,866.64

5,700.00

121 - Public Safety/Prop P

REVENUE
Division

000 - Non departmental

Miscellaneous
4950

Miscellaneous
Budget Transactions

4990

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Donations received for community events

1.0000

300.00

300.00

F and A Director

Graduation and compliance checks overtime from school disctricts

1.0000

1,000.00

1,000.00

F and A Director

Chamber of Commerce Blossom Bolt Overtime reimbursement

1.0000

1,000.00

1,000.00

F and A Director

Chamber of Commerce Pumpkin Run Overtime reimbursement

1.0000

1,000.00

1,000.00

F and A Director

Recycling of brass from used ammunition

4.0000

600.00

2,400.00

F and A Director Totals

$5,700.00

Operating transfers in

8,591,117.08

9,798,897.00

9,798,897.00

.00

Total Amount

9,977,245.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Adjustment to zero

1.0000

(956,902.00)

(956,902.00)

F and A Director

Transfer from GF for operations

1.0000

10,934,147.00

10,934,147.00

F and A Director Totals

$9,977,245.00

Division

Miscellaneous Totals

$8,637,389.71

$9,802,797.00

$9,802,797.00

$8,057.50

$9,982,945.00

000 - Non departmental Totals
REVENUE TOTALS

$13,099,305.19

$14,314,297.00

$14,314,297.00

$2,766,436.50

$14,804,712.00

$13,099,305.19

$14,314,297.00

$14,314,297.00

$2,766,436.50

$14,804,712.00

Run by Mike Geisel on 09/22/2026 16:03:01 PM

Total Amount

Page 83 of 117

Page 209 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

8,118,178.81

8,898,320.00

8,898,320.00

5,586,509.75

8,989,113.00

121 - Public Safety/Prop P

EXPENSE
Division

041 - Police

Personnel Services
Salaries
5111

Salaries regular/full-time
Budget Transactions

5113

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Long Term Service DAys

1.0000

56,138.00

56,138.00

F and A Director

Salaries

1.0000

9,597,176.73

9,597,176.73

F and A Director Totals

$9,653,314.73

Salaries overtime

77,892.55

100,000.00

100,000.00

45,401.02

Total Amount

85,000.00

Budget Transactions

5115

Level

Transaction

F and A Director

Salaries overtime

Police holiday pay

201,410.66

318,373.00

318,373.00

.00

Number of Units

Cost Per Unit

1.0000

85,000.00

Total Amount
85,000.00

F and A Director Totals

$85,000.00

255,207.00

Budget Transactions

5199

Level

Transaction

F and A Director

Police Holiday pay

Personnel Expenditure Budgetary Savings

Salaries Totals

Number of Units

Cost Per Unit

1.0000

331,108.00

331,108.00

F and A Director Totals

$331,108.00

.00

(175,000.00)

(175,000.00)

.00

(200,000.00)

$8,397,482.02

$9,141,693.00

$9,141,693.00

$5,631,910.77

$9,129,320.00

606,961.03

712,727.00

712,727.00

406,826.12

713,693.00

Total Amount

Benefits
5120

Social security
Budget Transactions

5122

Level

Transaction

F and A Director

Social Security

Workers compensation

444,455.00

375,648.00

375,648.00

375,648.00

Number of Units

Cost Per Unit

1.0000

741,237.00

Total Amount
741,237.00

F and A Director Totals

$741,237.00

380,255.00

Budget Transactions

Level

Transaction

F and A Director

w/c

Run by Mike Geisel on 09/22/2026 16:03:01 PM

Number of Units

Cost Per Unit

1.0000

390,673.92

Total Amount
390,673.92

F and A Director Totals

$390,673.92

Page 84 of 117

Page 210 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

1,161,142.97

1,334,130.00

1,334,130.00

887,492.01

1,290,527.00

121 - Public Safety/Prop P

EXPENSE
Division

041 - Police

Personnel Services
Benefits
5124

Insurance health
Budget Transactions

5125

Level

Transaction

F and A Director

Insurance health

Insurance life

19,131.86

22,850.00

22,850.00

14,679.06

Number of Units

Cost Per Unit

1.0000

1,387,496.00

Total Amount
1,387,496.00

F and A Director Totals

$1,387,496.00

23,145.00

Budget Transactions

5126

Level

Transaction

F and A Director

Insurance life

Insurance-dental

56,303.97

63,586.00

63,586.00

43,247.06

Number of Units

Cost Per Unit

1.0000

23,764.00

Total Amount
23,764.00

F and A Director Totals

$23,764.00

65,193.00

Budget Transactions

5127

Level

Transaction

F and A Director

Insurance dental

Insurance disability

22,462.55

31,403.00

31,403.00

17,085.46

Number of Units

Cost Per Unit

1.0000

66,129.00

Total Amount
66,129.00

F and A Director Totals

$66,129.00

31,709.00

Budget Transactions

5130

Level

Transaction

F and A Director

Insurance disability

Retirement program

674,449.33

745,336.00

745,336.00

452,154.26

Number of Units

Cost Per Unit

1.0000

32,660.00

Total Amount
32,660.00

F and A Director Totals

$32,660.00

746,345.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Retirement

1.0000

783,468.00

783,468.00

F and A Director Totals

$783,468.00

Benefits Totals
Personnel Services Totals

$2,984,906.71

$3,285,680.00

$3,285,680.00

$2,197,131.97

$3,250,867.00

$11,382,388.73

$12,427,373.00

$12,427,373.00

$7,829,042.74

$12,380,187.00

.00

71,306.00

71,306.00

59,394.29

64,484.00

Total Amount

Contractual Services
5221

Data processing
Budget Transactions

Level

Transaction

F and A Director

Skydio - drone management software

Run by Mike Geisel on 09/22/2026 16:03:01 PM

Number of Units

Cost Per Unit

Total Amount

1.0000

120.00

120.00

Page 85 of 117

Page 211 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

121 - Public Safety/Prop P

EXPENSE
Division

041 - Police

Contractual Services

5233

F and A Director

Trimble DA-2 Crash Reconstruction program

1.0000

675.00

675.00

F and A Director

Bosch Crash Data Recording/Retrieval

1.0000

1,575.00

1,575.00

F and A Director

Live View GPS Tracking - investigative solution

1.0000

1,600.00

1,600.00

F and A Director

Guardian Tracking Subscription/Maintenance

1.0000

2,000.00

2,000.00

F and A Director

Guardian Alliance -Hiring solution/management

1.0000

2,375.00

2,375.00

F and A Director

Assisted Patrol GPS - investigative device

1.0000

2,400.00

2,400.00

F and A Director

In Car Computer Updates - security / software

1.0000

2,500.00

2,500.00

F and A Director

TLO Credit/Earnings Investigations

1.0000

3,000.00

3,000.00

F and A Director

FTO Tracker - new employee testing/evaluations

1.0000

3,126.00

3,126.00

F and A Director

Cell Hawk - cellphone forensics

1.0000

6,048.00

6,048.00

F and A Director

Power DMS - CALEA documentation management

1.0000

6,500.00

6,500.00

F and A Director

Evidence Tracker - Evidence Inventory system

1.0000

9,846.00

9,846.00

F and A Director

Cellebrite - cellphone forensics

1.0000

22,719.00

22,719.00

F and A Director Totals

$64,484.00

Credit Card Fee

420.90

470.00

470.00

326.34

470.00

Budget Transactions

5244

Level

Transaction

F and A Director

Credit Card fees

Investigative expenses

3,196.01

5,500.00

5,500.00

1,225.22

Number of Units

Cost Per Unit

1.0000

470.00

Total Amount
470.00

F and A Director Totals

$470.00

5,500.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Major Case Squad Activation

1.0000

1,000.00

1,000.00

F and A Director

Advanced Investigative Fees

1.0000

4,500.00

4,500.00

F and A Director Totals

$5,500.00

5246

Maintenance & repair-building

2,808.31

10,765.00

10,765.00

8,944.20

.00

5247

Maintenance & repair-equipment

12,888.86

10,135.00

10,135.00

2,708.07

10,700.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

F and A Director

Fitness Center Equipment Maintenance

1.0000

500.00

500.00

F and A Director

Equipment Repair

1.0000

1,500.00

1,500.00

F and A Director

Weapon Repair

1.0000

2,000.00

2,000.00

F and A Director

Fire Extinguishers for Vehicles

1.0000

2,500.00

2,500.00

Run by Mike Geisel on 09/22/2026 16:03:01 PM

Total Amount

Page 86 of 117

Page 212 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

2025 Actual
Amount

Account Description

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

121 - Public Safety/Prop P

EXPENSE
Division

041 - Police

Contractual Services
F and A Director

5248

Radar Repair / Certification

1.0000

Maintenance & repair vehicles

469.11

500.00

500.00

114.49

4,200.00

4,200.00

F and A Director Totals

$10,700.00

500.00

Budget Transactions

5249

Level

Transaction

F and A Director

Cleaning Vehicles / Detailing for Special Events

Memberships & subscriptions

3,245.98

4,610.00

4,610.00

2,382.50

Number of Units

Cost Per Unit

1.0000

500.00

Total Amount
500.00

F and A Director Totals

$500.00

5,015.00

Budget Transactions

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Missouri Peace Officer's Association

1.0000

35.00

35.00

F and A Director

Intelligence Analyst Membership (Detective in Fusion Center)

1.0000

50.00

50.00

F and A Director

International Association of Women Police

1.0000

55.00

55.00

F and A Director

Missouri Association for Court Administration

1.0000

60.00

60.00

F and A Director

Missouri Crime Prevention Association

3.0000

25.00

75.00

F and A Director

Law Enforcement Officials

10.0000

10.00

100.00

F and A Director

National Association of Women Law Enforcement Executives

1.0000

100.00

100.00

F and A Director

Metro St Louis Association for Court Administration

1.0000

100.00

100.00

F and A Director

Missouri Law Enforcement Accreditation Commission

1.0000

100.00

100.00

F and A Director

International Assoc of Property & Evidence

2.0000

65.00

130.00

F and A Director

Major Case Squad Membership

1.0000

250.00

250.00

F and A Director

Mid States Organized Crime Information Center

1.0000

250.00

250.00

F and A Director

Notary

1.0000

300.00

300.00

F and A Director

St Louis Area Police Chief's Associations (SLAPCA)

1.0000

300.00

300.00

F and A Director

International Association of Chiefs of Police

1.0000

300.00

300.00

F and A Director

FBI National Academy Associates

3.0000

120.00

360.00

F and A Director

National Association of School Resource Officers

9.0000

50.00

450.00

F and A Director

CIT Annual Banquet

1.0000

500.00

500.00

F and A Director

Missouri Police Chief's Association

2.0000

250.00

500.00

F and A Director

Criminal Information Exchange

1.0000

1,000.00

1,000.00

F and A Director Totals

$5,015.00

Run by Mike Geisel on 09/22/2026 16:03:01 PM

Page 87 of 117

Page 213 of 243

2027 BUDGET WORKSHOP #1
Budget Year 2027

Account
Fund

Account Description

2025 Actual
Amount

2026 Adopted
Budget

2026 Amended
Budget

2026 Actual
Amount

2027 F and A
Director

321,696.70

472,592.00

518,883.00

383,305.43

949,662.00

121 - Public Safety/Prop P

EXPENSE
Division

041 - Police

Contractual Services
5251

Contractual
Budget Transactions

5260

Level

Transaction

Number of Units

Cost Per Unit

Total Amount

F and A Director

Language Line Interpretation Services

1.0000

500.00

500.00

F and A Director

AED Management Plan - 5 Years

2.0000

400.00

800.00

F and A Director

Carcass Removal

1.0000

4,000.00

4,000.00

F and A Director

Maestrovision Interview Rooms

1.0000

4,995.00

4,995.00

F and A Director

FLOCK Cameras

7.0000

2,500.00

17,500.00

F and A Director

REJIS

1.0000

93,347.00

93,347.00

F and A Director

Body Cameras/In Car cameras

1.0000

129,850.00

129,850.00

F and A Director

Dispatch Services

1.0000

698,670.00

698,670.00

F and A Director Totals

$949,662.00

Printing & binding

3,251.99

6,000.00

6,000.00

2,373.98

6,805.00

Bud