The Docket · Government Meeting · DKT-2026-000271

On the agenda: Borger meeting — license plate recognition (Jan 6)

Past ⚠ Agenda Watch Borger, Texas · Tuesday, January 6, 2026 — 9 months ago

About this record

The published agenda for the January 6, 2026 meeting contains: "license plate recognition", "LPR camera", "LPR Camera". The meeting has passed. The agenda stays here as a permanent public record.

WhenTuesday, January 6, 2026
Check the agenda document for the meeting time.

WhereBorger, Texas

Money$37,900 was at stake

On the record“license plate recognition”“LPR camera”“LPR Camera”

The agenda, word for word

Government public record — the full text of the published document, archived August 5, 2026. Gold highlighting of key terms is ours, not the original’s. Read the original document ↗

79 pages · scroll to read

Page 1 of 79

CITY COUNCIL MEETING
JANUARY 6, 2026
6:30 PM
City Hall Council Chambers
600 N. Main Street
Borger, Texas

CALL TO ORDER - 6:30 PM
1.

Roll Call

Pledge of Allegiance

Invocation

Questions and comments from citizens.
Citizens who have indicated their desire to speak to the City Council will be heard at this time. In
compliance with the Texas Open Meetings Act, unless the subject matter is on the agenda, City Council
members are prevented from acting on the subject and may respond only with statements of factual
information or existing city policy; however, City Council members may refer the person making the
comment to a staff member or request city staff to place the subject matter on the future open meeting
agenda. Citizens are limited to three (3) minutes for their presentation to the City Council.

CONSENT AGENDA
The Consent Agenda is considered routine in nature and non-controversial. Consent Items include minutes, reports, tax property
sales, and bid awards for expenditures previously approved in the budget. The Consent Agenda can be acted upon in one
motion or individual items may be removed from the consent agenda for individual discussion by a Council Member, Board
Member, Executive Director, or the City Manager.

Consider and take appropriate action on the minutes of the Regular Meeting of
December 16, 2025.

Consider and take appropriate action on the expenditures for the last half of December
2025.

Fiscal Year to Date Financials

ITEMS TO BE CONSIDERED
8.

Consider and take appropriate action on Resolution R-001-26 authorizing a Corridor
Revitalization Agreement between Borger, Inc., MJZA Holdings, LLC, and Refinishing
Systems, LLC.
Garrett Spradling, City Manager

Consider and take appropriate action to adjourn.

This is to certify that this Agenda was posted in compliance with Chapter 551, Texas Govt. Code, (Open Meetings
Law), on the outside bulletin board located at the west entrance of City Hall, 600 N. Main, Borger, Texas, at 4:00
p.m., on the 31st day of December 2025.
I certify that this notice of items to be considered by the City Council was removed from the City Hall bulletin
board by _____________________________ on the _______ day of __________, 2025

_____________________________
Stella E. Sauls, City Secretary
Page 1 of 79

Page 2 of 79

CITY HALL IS WHEELCHAIR ACCESSIBLE. ENTRY IS ON
THE WEST SIDE OF THE BUILDING.
EQUIPMENT PROVIDED FOR THE HEARING IMPAIRED.

Page 2 of 79

Page 3 of 79

MEETING OF City Council
December 16, 2025 – 1:30 PM

PRESENT:

Kim Perez
Charles Loftis
Robert Lawrence
Tom Phelan

ABSENT:

Karen Felker

STAFF:

Garrett Spradling
Brandon Strope
Stella E. Sauls
Deidra Thomas
Nicole Chavez
Mckenzie Kemp
Scott Felker
Darrell Milum
Candice Caldwell
Donnie Davis
Winston P. Sauls

VISITORS:

James Mosley
Julie Winters

MEDIA:

NONE

Mayor Pro Tem
Council Member
Council Member
Council Member
Mayor
City Manager
Assistant City Manager
City Secretary
Public Engagement Coordinator
Dome Civic Main St Coordinator
Event Specialist
Media Specialist
Animal Control
Animal Control
Chief, Police Department
Assistant Director, Public Works

PLEDGE OF ALLEGIANCE: All present recited the Pledge of Allegiance.
INVOCATION: The invocation was delivered by Council Member Lawrence.
QUESTIONS AND COMMENTS FROM CITIZENS: Citizens who have indicated their desire
to speak to the City Council will be heard at this time. In compliance with the Texas Open
Meetings Act, unless the subject matter is on the agenda, City Council members are prevented
from acting on the subject and may respond only with statements of factual information or existing
city policy; however, City Council members may request city staff to place the subject matter on
a future agenda. Citizens are limited to three (3) minutes for their presentation to the City Council.
No comments heard.

CITY MANAGER'S MONTHLY REPORT: City Manager Garrett Spradling gave a detailed
report on all the departments and their progress for the month.
City Council MEETING MINUTES

Page 3 of 79

December 16, 2025

Page 4 of 79

MINUTES APPROVED: Following review of the minutes for the work session and regular
meeting of December 2, 2025, motion was made by Council Member Loftis, seconded by Council
Member Lawrence, to approve the minutes of the work session and regular meeting of December
2, 2025. The motion carried by the following vote:

Ayes: All members present voted aye.
Nays: None.
PAYMENT OF EXPENDITURES: The expenditures for the first half of December 2025 were
submitted for the consideration of the Council. Following discussion, motion was made by
Council Member Loftis, seconded by Council Member Lawrence, to approve payment of the
expenditures for the first half of December 2025, as submitted. The motion carried by the following
vote:
Ayes: All members present voted aye.
Nays: None.
YEAR-TO-DATE FINANCIALS RECEIVED BY THE COUNCIL.
FINAL READING OF ORDINANCE O-018-25 APPROVED: Ordinance O-018-25 repeals
and replaces Division 1 of Article 1.06 to establish clear and enforceable standards governing
conduct within City parks. Key provisions address smoking and vaping restrictions, park closure
hours, and regulations related to vehicles and parking lot use. These updates promote public health,
enhance neighborhood quality, and improve the overall experience for park users. Following
discussion, motion was made by Council Member Loftis, seconded by Council Member Lawrence,
to approve, on final reading, Ordinance O-018-25 amending Chapter 1, Article 1.06 Parks and
Recreation, relating to the park regulations. The motion carried by the following vote:
Ayes: All members present voted aye.
Nays: None.
Caption of Ordinance O-018-25 reads as follows:
ORDINANCE O-018-25
AN ORDINANCE OF THE CITY OF BORGER, TEXAS, AMENDING
CHAPTER 1 GENERAL PROVISIONS, ARTICLE 1.06 PARKS AND
RECREATION OF THE CITY CODE OF ORDINANCES BY AMENDING
DIVISION 1 GENERALLY; ESTABLISHING PARK CLOSURE HOURS;
REGULATING VEHICLE AND PARKING LOT CONDUCT;
RESTRICITNG SMOKING AND VAPING; PROVIDING FOR
City Council MEETING MINUTES

Page 4 of 79

December 16, 2025

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ENFORCEMENT; PROVIDING A REPEALING CLAUSE; PROVIDING
A SEVERABILITY CLAUSE; PROVIDING FOR PUBLICATION AND
EFFECTIVE DATE.

*********************************************************************
INTRODUCE, ON FIRST READING, ORDINANCE O-019-25: Recent state legislation
preempts municipal regulation of mobile food unit health permitting and inspection, granting
exclusive authority to the Texas Department of State Health Services and prohibiting local health
permit requirements. Ordinance O-019-25 repeals and replaces Article 4.10 to remove all City
health permitting requirements for mobile food units, designating the State as the sole authority
for health licensing and inspections. The ordinance clarifies the City’s remaining regulatory
authority, including zoning, fire and life safety, traffic circulation, solid waste, and use of public
property, and updates operational and location standards to ensure consistency with zoning, public
safety, and neighborhood compatibility. Following discussion, motion was made by Council
Member Loftis, seconded by Council Member Lawrence, to introduce, on first reading, Ordinance
O-019-25 amending Chapter 4, Business Regulations, Article 4.10 Mobile Food Units. The
motion carried by the following vote:
Ayes: All members present voted aye.
Nays: None.
Caption of Ordinance O-019-25 reads as follows:
ORDINANCE O-019-25
AN ORDINANCE OF THE CITY OF BORGER, TEXAS, AMENDING
CHAPTER 4 BUSINESS REGULATIONS, ARTICLE 4.10 MOBILE
FOOD UNITS OF THE CITY CODE OF ORDINANCES OF THE CITY
OF BORGER, TEXAS BY REPEALING ARPTICLE 4.10 IN ITS
ENTIRETY AND ADOPTING A NEW ARTICLE 4.10; PROVIDING FOR
A PENALTY; PROVIDING A REPEALING CLAUSE; PROVIDING A
SEVERABILITY CLAUSE; PROVIDING FOR PUBLICATION AND
EFFECTIVE DATE.

*********************************************************************
FINAL READING OF ORDINANCE 0-017-25 APPROVED: City Manager Garrett Spradling
explained to the Council that, following last week’s discussion, two amendments were
incorporated into the final version of Ordinance O-017-25 to provide exceptions for trapspay/neuter-release programs and related outdoor feeding activities. These changes allow humane
animal management programs to operate while maintaining City oversight. All other provisions
remain unchanged from the first reading. Following discussion, motion was made by Council
Member Loftis, seconded by Council Member Phelan, to approve, on final reading, Ordinance O-

City Council MEETING MINUTES

Page 5 of 79

December 16, 2025

Page 6 of 79

017-25 amending Chapter 2 of the City of Borger Code of Ordinances relating to animal
regulations. The motion carried by the following vote:
Ayes: All members present voted aye.
Nays: None.
Caption of Ordinance O-017-25 reads as follows:
ORDINANCE O-017-25
AN ORDINANCE OF THE CITY OF BORGER, TEXAS, AMENDING
CHAPTER 2 ANIMAL CONTROL, OF THE CITY CODE OF
ORDINANCES RELATED TO ANIMAL SERVICES; REGULATING
THE
OUTDOOR
FEEDING
OF
ANIMALS;
REQUIRING
MICHROCHIPPING OF IMPOUNDED ANIMALS UPON RELEASE;
CHANGES TO COMPLY WITH STATE LAW; PROVIDING FOR
ENFORCEMENT; PROVIDING A REPEALING CLAUSE; PROVIDING
A SEVERABILITY CLAUSE; PROVIDING FOR PUBLICATION AND
EFFECTIVE DATE.

*********************************************************************
INTERLOCAL
AGREEMENT
WITH
PLEMONS—STINNETT-PHILLIPS
CONSOLIDATED ISD (PSPCISD) FOR SCHOOL RESOURCE OFFICER SERVICES
APPROVED: Chief of Police Donnie Davis explained to the Council that due to ongoing staffing
challenges within the Stinnett Police Department, PSPCISD approached Borger Police
Department to explore whether the City of Borger could assume SRO responsibilities beginning
in 2026. Mr. Davis stated that the current SRO assigned in Stinnett, Officer Tanner Edwards, has
indicated his interest in remaining in the SRO position and transferring employment to the City of
Borger. The Interlocal Agreement assigns one full-time School Resource Officer to PSPCISD
campuses and outlines service expectations. PSPCISD will pay a one-time fee of $37,900 for a
patrol vehicle and reimburse the City for approximately 80 percent of the SRO’s salary and
benefits. Remaining costs will be covered by the Police Department budget. Following discussion,
motion was made by Council Member Loftis, seconded by Council Member Lawrence, to approve
the Interlocal Agreement between the City of Borger and Plemons-Stinnett-Phillips Consolidated
ISD for School Resource Officer Services and to authorize the Mayor to execute the Agreement.
The motion carried by the following vote:
Ayes: All members present voted aye.
Nays: None.

City Council MEETING MINUTES

Page 6 of 79

December 16, 2025

Page 7 of 79

RESOLUTION R-020-25 APPROVED: Chief of Police Donnie Davis explained to the Council
that earlier last year, the Borger Police Department joined other Panhandle agencies in applying
for a grant through the Panhandle Auto Theft Task Force for Flock Traffic Cameras. The cameras
are intended to help deter and investigate catalytic converter and auto thefts by capturing license
plate and vehicle data to enhance public safety. The Council previously approved the agreement.
However, several of the locations changed and TxDOT requires the approval resolution to contain
the exact locations of the devices and to be documented by a resolution, so staff updated the
resolution to satisfy legal requirements. There are no other changes to the program or project.
Following discussion, motion was made by Council Member Loftis, seconded by Council Member
Phelan, to approve Resolution R-020-25 authorizing a Multiple Use Agreement between the City
of Borger and the Texas Department of Transportation for the construction, use, and installation
of the Flock Traffic Cameras located within State Right-of-Way. The motion carried by the
following vote:
Ayes: All members present voted aye.
Nays: None.
Resolution R-020-25 reads as follows:
RESOLUTION R-020-25
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BORGER,
TEXAS, APPROVING A MULTIPLE USE AGREEMENT WITH THE
TEXAS DEPARTMENT OF TRANSPORTATION (TXDOT) FOR THE
INSTALLATION AND OPERATION OF LICENSE PLATE
RECOGNITION CAMERAS (LPRs) AT SPECIFIED LOCATIONS
WITHIN THE CITY OF BORGER; AUTHORIZING THE CITY
MANAGER TO EXECUTE ALL NECESSARY DOCUMENTS; AND
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the Texas Department of Transportation (TxDOT) and the City of Borger, Texas (the "City")
have agreed to enter into a Multiple Use Agreement (the "Agreement") for the construction, maintenance, and
operation of a public works project involving a license plate recognition camera system (LPR System) along
TXHWY 136, 152, and 207, as further described in the Agreement; and
WHEREAS, TxDOT requires a formal agreement to ensure that the use of state highway right-of-way for
LPR installations is in the public interest and does not impair highway facilities or safety; and
WHEREAS, the City of Borger finds that installation of LPR cameras will enhance public safety by
assisting with enforcement and investigation capabilities, improving data collection, and expediting comparisons
between scanned vehicle license plates and lists of stolen, wanted, or other vehicles of interest; and
WHEREAS, the City Council finds that LPR technology enhances public safety by improving
investigative capabilities, supporting law enforcement operations, and aiding in the identification of stolen vehicles,
wanted persons, and other vehicles of interest; and
WHEREAS, the City Council further finds that entering into the Agreement is in the best interest of the
City and supports continued coordination with TxDOT related to equipment installed within state right-of-way;
City Council MEETING MINUTES

Page 7 of 79

December 16, 2025

Page 8 of 79

NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF BORGER, TEXAS:

Section 1
LPR Camera Locations
The City Council hereby approves the installation and operation of LPR cameras within TxDOT right-of-way at the
following locations:
•

Location 1: State Highway 136 at Circle Drive, southbound

•

Location 2: State Highway 136 at Circle Drive, northbound

•

Location 3: State Highway 152 at North Florida Street

•

Location 4: Texas Plains Trail (HWY 207) at Industrial Boulevard

•

Location 5: West Wilson Street (HWY 136) at Premier Road

•

Location 6: West Wilson Street (HWY 136) at Roosevelt Street, eastbound

•

Location 7: West Wilson Street (HWY 136) at Roosevelt Street, westbound

Section 2
Agreement Authorization
The City Council hereby approves the Multiple Use Agreement with TxDOT for the installation, operation, and
maintenance of the LPR equipment and authorizes the City Manager to execute the Agreement and any related
documents.
Section 3
Responsibilities
The City of Borger shall be responsible for installing, staging, operating, and maintaining all LPR equipment placed
within TxDOT right-of-way and shall hold TxDOT harmless from any loss or damage to such equipment.
Section 4
Incorporation of Recitals
The findings set forth in the preamble of this Resolution are hereby incorporated into the body of this Resolution as
if fully set forth herein.
Section 5
Effective Date
City Council MEETING MINUTES

Page 8 of 79

December 16, 2025

Page 9 of 79

The findings set forth in the preamble of this Resolution are hereby incorporated into the body of this Resolution as
if fully set forth herein.

PASSED, APPROVED, AND ADOPTED, on this the 16th day of December 2025, at a regular meeting of
the City Council of the City of Borger, Texas which meeting was held in compliance with the Open Meetings Act,
Tex Gov’t Code, §551.001, et.seq. at which meeting a quorum was present and voting.

*********************************************************************
AGREEMENT FOR THE USE OF OPIOD SETTLEMENT FUNDS TO SUPPORT
TRANSPORTATION SERVICES ADMINISTERED BY ASPIRE A MINDFUL PLACE
APPROVED: City Manager Garrett Spradling explained to the Council that the City receives
restricted opioid settlement funds for approved opioid-abatement uses, including transportation for
treatment and recovery services. To address transportation barriers, the City proposes providing a
City-owned vehicle to Aspire A Mindful Place, along with fuel, maintenance, and insurance. Judge
Mosley stated that transportation, provided by Rico Goff, is a critical component of Drug Court
success. Funding will be provided from Fund 25, the Opioid Grant Fund, which has a current
balance of $49,779.42. The vehicle is expected to cost approximately $38,000, with remaining
funds available for fuel, maintenance, insurance, and other eligible expenses. No General Fund
support is required. Following discussion, motion was made by Council Member Lawrence,
seconded by Council Member Phelan to approve the Agreement for the Use of Opioid Settlement
Funds between the City of Borger and Aspire A Mindful Place and authorize the Mayor to execute
the Agreement. The motion carried by the following vote:
Ayes: All members present voted aye.
Nays: None.
MEETING ADJOURNED: There being no further business, motion was made by Council
Member Loftis, seconded by Council Member Phelan, to adjourn the meeting. The motion carried
by the following vote:
Ayes: All members present voted aye.
Nays: None.

_______________________
Mayor
ATTEST:

City Council MEETING MINUTES

Page 9 of 79

December 16, 2025

Page 10 of 79

________________________
City Secretary

City Council MEETING MINUTES

Page 10 of 79

December 16, 2025

Page 11 of 79

Expense Approval Report
By Fund

City of Borger, Texas

Post Dates 12/15/2025 - 12/31/2025

Account Number

Post Date

Vendor Name

Fund: 01 - GENERAL FUND
01-13000
01-26010
01-26010
01-26020
01-26020
01-26020
01-26020
01-26020
01-26030
01-26030
01-26032
01-26032
01-26032
01-26044
01-26048
01-26048
01-26048
01-26049
01-26049
01-26049
01-26049
01-26049
01-26049
01-26049
01-26049
01-26049
01-26049
01-26049
01-26049
01-26049
01-26050
01-26050
01-26050
01-26050
01-26050
01-26050
01-26050
01-26050
01-26050
01-26050
01-26050
01-26050
01-26050
01-26051
01-26051
01-26051
01-26051
01-26051
01-26051
01-28500

12/18/2025
12/18/2025
12/22/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/22/2025
12/18/2025
12/22/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/18/2025
12/15/2025

CONSOLIDATED ADMIN SERVI… CAS Adj 12.18.25
IRS USATAXPYMT
FEDERAL WITHHOLDING
IRS USATAXPYMT
FEDERAL WITHHOLDING
IRS USATAXPYMT
EMPLOYER & EMPLOYEE FICA
IRS USATAXPYMT
EMPLOYER & EMPLOYEE MED…
IRS USATAXPYMT
EMPLOYER & EMPLOYEE FICA
IRS USATAXPYMT
EMPLOYER & EMPLOYEE MED…
IRS USATAXPYMT
EMPLOYER & EMPLOYEE MED…
TMRS
RETIREMENT
TMRS
RETIREMENT
UNITED HEALTHCARE INC
UHC HEALTH
UNITED HEALTHCARE INC
UHC Medical
UNITED HEALTHCARE INC
UHC Health
MUTUAL OF OMAHA INSURA… ACCIDENT PLAN AFTER TAX
CONSOLIDATED ADMIN SERVI… CAS HRA CONTRIBUTIONS
CONSOLIDATED ADMIN SERVI… OPT OUT HRA CONTRIBUTION
CONSOLIDATED ADMIN SERVI… CAS HSA CONTRIBUTIONS
MUTUAL OF OMAHA INSURA… CAFETERIA PLAN
MUTUAL OF OMAHA INSURA… CAFETERIA PLAN
MUTUAL OF OMAHA INSURA… CRITICAL ILLNESS SP POST TAX
MUTUAL OF OMAHA INSURA… MUTUAL OF OMAHA
MUTUAL OF OMAHA INSURA… MOO EMP ONLY DENTAL
MUTUAL OF OMAHA INSURA… DENTAL FAMILY
MUTUAL OF OMAHA INSURA… DENTAL SPOUSE
MUTUAL OF OMAHA INSURA… CRITICAL ILLNESS POST TAX
MUTUAL OF OMAHA INSURA… VOL LIFE AD&d
MUTUAL OF OMAHA INSURA… VOL ADD
MUTUAL OF OMAHA INSURA… VOL LIFE EMP
MUTUAL OF OMAHA INSURA… VISION PRE-TAX EE
MUTUAL OF OMAHA INSURA… VISION PRE-TAX FAMILY
CHILD SUPPORT DISBURSEME… CS CAUSE 0014599726
CHILD SUPPORT DISBURSEME… VALERIE BOWEN CAUSE#39644
CHILD SUPPORT DISBURSEME… MATTHEW CROFTON CS
CHILD SUPPORT DISBURSEME… AMY MATTHEWS- CAUSE#387…
CHILD SUPPORT DISBURSEME… CS ORDER ID CL87-22
CHILD SUPPORT DISBURSEME… CS DANDERSON #8504B
CHILD SUPPORT DISBURSEME… CS CAUSE 45584 CASE 001453…
CHILD SUPPORT DISBURSEME… CS PENDER CAUSE 45199
CHILD SUPPORT DISBURSEME… CS A12914-15-11
CHILD SUPPORT DISBURSEME… CS R MONTENEGRO CAUSE82…
CHILD SUPPORT DISBURSEME… CS CAUSE#LCV220119
CHILD SUPPORT DISBURSEME… CHILD SUPPORT ORDER
CHILD SUPPORT DISBURSEME… CHILD SUPPORT ORDER
BORGER COMM. ACTIVITY CTR ACTIVITY FEES
NATIONWIDE RETIREMENT SO…EMP CONT FOR BORGER # 43…
BORGER MUNICIPAL COURSE GOLF COURSE DEDUCTION
LEGAL SHIELD
PRE-PAID LEGAL SERVICES
TEXAS MUNICIPAL POLICE AS… MEMBERSHIP DUES
HUTCHINSON COUNTY
UNITED WAY DEDUCTIONS
BORGER INDEPENDENT SCHO… SEC DEP - EDDIE EDWARDS R…

12/31/2025 9:50:00 AM

Page 11 of 79

Description (Payable)

Amount
-100.00
38,714.92
37.42
1,375.28
11,467.44
36.76
8.60
19.56
110,935.13
190.75
39,973.53
1,402.93
602.30
673.44
1,387.51
562.50
6,387.29
597.14
497.47
24.53
316.37
450.45
229.50
226.56
677.45
475.41
21.08
1,196.52
1,202.94
304.05
415.85
123.69
270.96
252.00
379.85
253.85
83.31
276.92
466.41
272.31
480.92
696.92
154.62
102.00
1,000.01
24.81
101.17
142.82
81.31
100.00
225,574.56

Page 1 of 13

Page 12 of 79

Expense Approval Report
Account Number

Post Dates: 12/15/2025 - 12/31/2025
Post Date

Department: 401 - ACCOUNTING
01-401-252
12/19/2025

Vendor Name

Description (Payable)

TEXAS MUNICIPAL CLERKS AS… TEXAS MUNICIPAL LAW AND …
Department 401 - ACCOUNTING Total:

Amount
75.00
75.00

Department: 402 - ADMINISTRATION
01-402-213
12/15/2025
01-402-215
12/22/2025
01-402-236
12/16/2025
01-402-251
12/15/2025
01-402-315
12/18/2025
01-402-318
12/19/2025
01-402-325
12/19/2025
01-402-418
12/15/2025
01-402-418
12/16/2025

THE GALLERY COLLECTION
TML REGION 2
TEXAS TECH UNIVERSITY
XCEL ENERGY-DRAFT
AMAZON
MORTON LUMBER CO.
HART INTERCIVIC, INC
AMAZON
CIVICPLUS LLC

2025 - CHRISTMAS CARDS
REGISTRATION FEES FOR 12
CPM Class
54-1738661-3 CITY HALL
COFFEE CREAMER - CITY HALL
Pressure Washer
LICENSE AND SUPPORT
MONITOR FOR DESIGNERS, S…
Website Annual Fees
Department 402 - ADMINISTRATION Total:

697.50
90.00
695.00
7.93
23.12
410.65
1,732.00
1,354.38
3,863.49
8,874.07

Department: 404 - CENTRAL DISPATCH
01-404-253
12/16/2025

P2 SERVICES

ALCOHOL BREATH TEST, URIN…
Department 404 - CENTRAL DISPATCH Total:

65.00
65.00

AMARILLO SCREEN GRAPHICS 100 yr Anniversary T-Shirts
CROWN SUPPLY
PARTS
CINTAS CORPORATION #491
JANITORIAL SUPPLIES - FIRE D…
Department 405 - FIRE DEPARTMENT Total:

5,324.00
76.54
18.25
5,418.79

Department: 405 - FIRE DEPARTMENT
01-405-316
12/16/2025
01-405-318
12/16/2025
01-405-321
12/17/2025
Department: 408 - INFORMATION TECHNOLOGY
01-408-251
12/15/2025

XCEL ENERGY-DRAFT

54-0013601215-9 RADIO TO…
Department 408 - INFORMATION TECHNOLOGY Total:

167.57
167.57

Department: 409 - PARKS DEPARTMENT
01-409-251
12/15/2025
01-409-251
12/15/2025
01-409-251
12/15/2025
01-409-251
12/15/2025
01-409-251
12/15/2025
01-409-254
12/16/2025
01-409-262
12/17/2025

XCEL ENERGY-DRAFT
XCEL ENERGY-DRAFT
XCEL ENERGY-DRAFT
XCEL ENERGY-DRAFT
XCEL ENERGY-DRAFT
PEARSON INDUSTRIES
CINTAS CORPORATION #491

54-1545044-7 W CORONADO…
54-1544575-7 N HUGHES TE…
54-1431960-5 BUNAVISTA PA…
54-1448434-3 BRYAN ST PARK
54-1504736-8 HEMLOCK/AG…
Monthly Toilet Rental
ULTRACLEAN BASE CHARGE - …
Department 409 - PARKS DEPARTMENT Total:

16.58
16.58
49.76
15.87
44.15
1,000.00
104.36
1,247.30

Department: 410 - PLANNING & DEVELOPMENT
01-410-236
12/22/2025

TEXAS TECH UNIVERSITY

Texas Tech University- Center …
Department 410 - PLANNING & DEVELOPMENT Total:

695.00
695.00

Department: 411 - POLICE DEPARTMENT
01-411-262
12/16/2025
01-411-262
12/18/2025

CINTAS CORPORATION #491
CINTAS - DRAFT

CITY HALL FLOOR MATS/SUPPL…
JANITORIAL SERVICES - POLICE…
Department 411 - POLICE DEPARTMENT Total:

10.00
40.54
50.54

Department: 413 - RECREATION
01-413-251
12/19/2025
01-413-251
12/15/2025
01-413-251
12/15/2025
01-413-321
12/16/2025

XCEL ENERGY-DRAFT
XCEL ENERGY-DRAFT
XCEL ENERGY-DRAFT
MID-AMERICAN RESEARCH

54-1792121-4 BRAIN ST
54-166772-4 HUBER/PINE ST
54-1352532-9 JPYC
JANITORIAL SUPPLIES
Department 413 - RECREATION Total:

72.24
95.07
1,307.59
7,681.86
9,156.76

P2 SERVICES
URINE DRUG TESTS - JULY 2025
P2 SERVICES
CLEARING HOUSE LIMITED Q…
P2 SERVICES
ALCOHOL BREATH TEST, URIN…
GERALD'S OFFICE PRODUCTS L…CUSTOM CUT PAPER SHEETS …
Henson Investments
New Radiator
HATHAWAY INDUSTRIES
Trailer Repairs
Department 414 - SOLID WASTE Total:

65.00
56.00
202.00
30.00
714.00
2,927.20
3,994.20

Department: 414 - SOLID WASTE
01-414-253
12/16/2025
01-414-253
12/16/2025
01-414-253
12/16/2025
01-414-314
12/18/2025
01-414-411
12/16/2025
01-414-414
12/16/2025
Department: 415 - STREET & ALLEY MAINTENANC
01-415-253
12/16/2025

12/31/2025 9:50:00 AM

Page 12 of 79

P2 SERVICES

CLEARING HOUSE LIMITED Q…

14.00

Page 2 of 13

Page 13 of 79

Expense Approval Report

Post Dates: 12/15/2025 - 12/31/2025

Account Number

Post Date

Vendor Name

Description (Payable)

01-415-411

12/15/2025

M&M AUTO PARTS, INC.

AIR FILTER
Department 415 - STREET & ALLEY MAINTENANC Total:

24.69
38.69

M&M AUTO PARTS, INC.

PWR STR STOP LK
Department 416 - EMERGENCY MEDICAL SERVICE Total:

15.99
15.99

CLUB CAR FINANCIAL SERVICES CLUB CAR LEASE
DE LAGE LANDEN FINANCIAL … CLUB CAR/CARRYALL 500 GAS
Department 417 - GOLF COURSE Total:

2,637.08
216.87
2,853.95

Department: 416 - EMERGENCY MEDICAL SERVICE
01-416-411
12/15/2025
Department: 417 - GOLF COURSE
01-417-535
12/17/2025
01-417-535
12/19/2025

Amount

Department: 419 - MUNICIPAL COURT
01-419-239
12/15/2025
01-419-262
12/16/2025

CITY OF BORGER-Petty Cash
CINTAS CORPORATION #491

Jury Trial - Juror Payments 12.…
CITY HALL FLOOR MATS/SUPPL…
Department 419 - MUNICIPAL COURT Total:

600.00
10.00
610.00

Department: 421 - SERVICE CENTER
01-421-253
12/16/2025

P2 SERVICES

CLEARING HOUSE LIMITED Q…
Department 421 - SERVICE CENTER Total:

28.00
28.00

HUTCHINSON COUNTY JUNIOR…DONATION
XCEL ENERGY-DRAFT
54-1352529-4 STREET LIGHTS
KINGS III EMERGENCY COMM… GSA SCHEDULE PHONE - SEPT …
KINGS III EMERGENCY COMM… GSA SCHEDULE PHONE - NOV …
KINGS III EMERGENCY COMM… GSA SCHEDULE PHONE - DEC …
Department 422 - OPERATIONAL SUPPORT Total:

500.00
34,411.49
21.36
21.36
21.36
34,975.57

Fund 01 - GENERAL FUND Total:

293,840.99

Department: 422 - OPERATIONAL SUPPORT
01-422-022
12/15/2025
01-422-250
12/15/2025
01-422-421
12/15/2025
01-422-421
12/15/2025
01-422-421
12/15/2025

12/31/2025 9:50:00 AM

Page 13 of 79

Page 3 of 13

Page 14 of 79

Expense Approval Report
Account Number

Post Dates: 12/15/2025 - 12/31/2025
Post Date

Vendor Name

Description (Payable)

Amount

Fund: 02 - WATER AND SEWER FUND
02-26010
12/18/2025
02-26010
12/18/2025
02-26010
12/18/2025
02-26020
12/18/2025
02-26020
12/18/2025
02-26020
12/18/2025
02-26020
12/18/2025
02-26020
12/18/2025
02-26030
12/18/2025
02-26030
12/18/2025
02-26032
12/18/2025
02-26032
12/18/2025
02-26044
12/18/2025
02-26048
12/18/2025
02-26048
12/18/2025
02-26048
12/18/2025
02-26049
12/18/2025
02-26049
12/18/2025
02-26049
12/18/2025
02-26049
12/18/2025
02-26049
12/18/2025
02-26049
12/18/2025
02-26049
12/18/2025
02-26049
12/18/2025
02-26049
12/18/2025
02-26049
12/18/2025
02-26049
12/18/2025
02-26049
12/18/2025
02-26049
12/18/2025
02-26050
12/18/2025
02-26050
12/18/2025
02-26050
12/18/2025
02-26050
12/18/2025
02-26050
12/18/2025
02-26050
12/18/2025
02-26051
12/18/2025
02-26051
12/18/2025
02-26051
12/18/2025
02-26051
12/18/2025
02-26051
12/18/2025

IRS USATAXPYMT
FEDERAL WITHHOLDING
IRS USATAXPYMT
FEDERAL WITHHOLDING
IRS USATAXPYMT
FEDERAL WITHHOLDING
IRS USATAXPYMT
EMPLOYER & EMPLOYEE FICA
IRS USATAXPYMT
EMPLOYER & EMPLOYEE MED…
IRS USATAXPYMT
EMPLOYER & EMPLOYEE FICA
IRS USATAXPYMT
EMPLOYER & EMPLOYEE MED…
IRS USATAXPYMT
EMPLOYER & EMPLOYEE MED…
TMRS
RETIREMENT
TMRS
RETIREMENT
UNITED HEALTHCARE INC
UHC HEALTH
UNITED HEALTHCARE INC
UHC Medical
MUTUAL OF OMAHA INSURA… ACCIDENT PLAN AFTER TAX
CONSOLIDATED ADMIN SERVI… CAS HRA CONTRIBUTIONS
CONSOLIDATED ADMIN SERVI… OPT OUT HRA CONTRIBUTION
CONSOLIDATED ADMIN SERVI… CAS HSA CONTRIBUTIONS
MUTUAL OF OMAHA INSURA… CAFETERIA PLAN
MUTUAL OF OMAHA INSURA… CAFETERIA PLAN
MUTUAL OF OMAHA INSURA… CRITICAL ILLNESS SP POST TAX
MUTUAL OF OMAHA INSURA… MUTUAL OF OMAHA
MUTUAL OF OMAHA INSURA… MOO EMP ONLY DENTAL
MUTUAL OF OMAHA INSURA… DENTAL FAMILY
MUTUAL OF OMAHA INSURA… DENTAL SPOUSE
MUTUAL OF OMAHA INSURA… CRITICAL ILLNESS POST TAX
MUTUAL OF OMAHA INSURA… VOL LIFE AD&d
MUTUAL OF OMAHA INSURA… VOL ADD
MUTUAL OF OMAHA INSURA… VOL LIFE EMP
MUTUAL OF OMAHA INSURA… VISION PRE-TAX EE
MUTUAL OF OMAHA INSURA… VISION PRE-TAX FAMILY
CHILD SUPPORT DISBURSEME… CS MPRATHER CAUSE#2560
CHILD SUPPORT DISBURSEME… CS CAUSE #45195
CHILD SUPPORT DISBURSEME… CS CAUSE#41255
CHILD SUPPORT DISBURSEME… CS CAUSE 40066
CHILD SUPPORT DISBURSEME… CS 39012
CHILD SUPPORT DISBURSEME… CHILD SUPPORT ORDER
BORGER COMM. ACTIVITY CTR ACTIVITY FEES
NATIONWIDE RETIREMENT SO…EMP CONT FOR BORGER # 43…
LEGAL SHIELD
PRE-PAID LEGAL SERVICES
TEXAS MUNICIPAL POLICE AS… MEMBERSHIP DUES
HUTCHINSON COUNTY
UNITED WAY DEDUCTIONS

10,051.88
9.14
16.93
66.38
3,009.38
41.86
9.80
4.44
29,342.41
43.37
10,680.37
399.68
103.96
462.49
262.50
1,419.86
93.79
93.85
2.72
111.66
117.60
68.22
37.76
224.59
91.70
5.27
455.66
353.30
47.45
239.54
332.31
230.31
243.42
180.92
533.08
111.50
339.99
8.47
7.38
29.99
59,884.93

Department: 424 - UTILITY BILLING
02-424-251
12/15/2025
02-424-251
12/15/2025
02-424-253
12/16/2025
02-424-262
12/16/2025
02-424-315
12/18/2025
02-424-318
12/17/2025
02-424-418
12/16/2025

XCEL ENERGY-DRAFT
XCEL ENERGY-DRAFT
P2 SERVICES
CINTAS CORPORATION #491
AMAZON
MORTON LUMBER CO.
CIVICPLUS LLC

54-1738661-3 CITY HALL
54-0012371657-3 HARRINGT…
URINE DRUG TESTS - JULY 2025
CITY HALL FLOOR MATS/SUPPL…
COFFEE CREAMER - CITY HALL
KEY WATER METER
Website Annual Fees
Department 424 - UTILITY BILLING Total:

7.94
24.53
65.00
81.24
23.12
25.19
3,863.49
4,090.51

Department: 425 - WATER DISTRIBUTION
02-425-251
12/15/2025
02-425-253
12/16/2025
02-425-423
12/19/2025
02-425-423
12/15/2025
02-425-423
12/19/2025
02-425-423
12/19/2025

XCEL ENERGY-DRAFT
P2 SERVICES
PREMIER WATERWORKS
THE NUT HOUSE
CORE & MAIN LP
CORE & MAIN LP

54-1392038-4 TURNER ST
URINE DRUG TESTS - JULY 2025
Premier
WASHER, HEX CAP SCREWS - …
Core & Main
Core & Main
Department 425 - WATER DISTRIBUTION Total:

21.91
65.00
508.00
47.75
14,976.00
3,410.86
19,029.52

12/31/2025 9:50:00 AM

Page 14 of 79

Page 4 of 13

Page 15 of 79

Expense Approval Report
Account Number

Post Dates: 12/15/2025 - 12/31/2025
Post Date

Vendor Name

Description (Payable)

Amount

Department: 426 - WASTEWATER COLLECTION
02-426-251
12/15/2025
02-426-253
12/16/2025
02-426-312
12/16/2025
02-426-411
12/16/2025
02-426-424
12/15/2025

XCEL ENERGY-DRAFT
P2 SERVICES
HEUSSNER CO., INC.
HATHAWAY INDUSTRIES
THE NUT HOUSE

54-1565141-7 CANADY ST
CLEARING HOUSE LIMITED Q…
B.E.F
Tires for Truck #9116
UPPER DOOR SPRING - OCT 2…
Department 426 - WASTEWATER COLLECTION Total:

42.54
28.00
3,285.00
591.15
47.36
3,994.05

Department: 427 - WATER PROD AND TREATMENT
02-427-251
12/15/2025

XCEL ENERGY-DRAFT

54-0013270227-0 LIFT STATI…
Department 427 - WATER PROD AND TREATMENT Total:

3,578.27
3,578.27

UNITED RENTALS
United Rentals
BRENNTAG SOUTHWEST, INC. Brenntag
EVOQUA WATER TECHNOLOG… EVOQUA
THE NUT HOUSE
HEX CAP SCREWS - JULY
JIM'S BEARINGS & SUPPLY
Jims Bearings
Department 428 - WASTEWATER TREATMENT Total:

4,051.58
3,332.30
7,468.20
71.00
2,249.10
17,172.18

TML REGION 2
REGISTRATION FEES FOR 12
AMERICAN WATER WORKS AS… MEMBERSHIP RENEWAL
P2 SERVICES
CLEARING HOUSE LIMITED Q…
P2 SERVICES
ALCOHOL BREATH TEST, URIN…
AMAZON
COFFEE CREAMER - CITY HALL
MORTON LUMBER CO.
Pressure Washer
AMAZON
MONITOR FOR DESIGNERS, S…
Department 429 - UTILITY ADMINISTRATION Total:

90.00
89.00
14.00
65.00
23.12
410.65
1,354.38
2,046.15

CHOCOLATE TULIP
City Hall Christmas Decor
DELL MARKETING L.P.
CH Server refresh
KINGS III EMERGENCY COMM… GSA SCHEDULE PHONE - SEPT …
KINGS III EMERGENCY COMM… GSA SCHEDULE PHONE - NOV …
KINGS III EMERGENCY COMM… GSA SCHEDULE PHONE - DEC …
A & C FLOORING CARE,LLC
City Hall Stairs
Department 430 - W/S OPERATIONAL SUPPORT Total:

3,194.08
39,043.66
21.37
21.37
21.37
7,344.26
49,646.11

Fund 02 - WATER AND SEWER FUND Total:

159,441.72

Department: 428 - WASTEWATER TREATMENT
02-428-231
12/19/2025
02-428-312
12/16/2025
02-428-424
12/19/2025
02-428-424
12/15/2025
02-428-424
12/16/2025
Department: 429 - UTILITY ADMINISTRATION
02-429-215
12/22/2025
02-429-252
12/15/2025
02-429-253
12/16/2025
02-429-253
12/16/2025
02-429-315
12/18/2025
02-429-318
12/19/2025
02-429-418
12/15/2025
Department: 430 - W/S OPERATIONAL SUPPORT
02-430-020
12/19/2025
02-430-035
12/16/2025
02-430-421
12/15/2025
02-430-421
12/15/2025
02-430-421
12/15/2025
02-430-421
12/18/2025

12/31/2025 9:50:00 AM

Page 15 of 79

Page 5 of 13

Page 16 of 79

Expense Approval Report
Account Number

Post Dates: 12/15/2025 - 12/31/2025
Post Date

Fund: 04 - CENTRAL STORES FUND
04-14010
12/18/2025
04-14010
12/15/2025

Vendor Name

Description (Payable)

Amount

GERALD'S OFFICE PRODUCTS L…LEGAL SIZE FOLDERS
AMAZON
SUGAR - STORES

57.94
45.06
103.00
Fund 04 - CENTRAL STORES FUND Total:

12/31/2025 9:50:00 AM

Page 16 of 79

103.00

Page 6 of 13

Page 17 of 79

Expense Approval Report
Account Number

Post Dates: 12/15/2025 - 12/31/2025
Post Date

Vendor Name

Description (Payable)

Amount

Fund: 06 - ECONOMIC DEVELOPMENT
06-26010
12/18/2025
06-26020
12/18/2025
06-26030
12/18/2025
06-26032
12/18/2025
06-26048
12/18/2025
06-26049
12/18/2025
06-26049
12/18/2025
06-26049
12/18/2025
06-26049
12/18/2025
06-26049
12/18/2025

IRS USATAXPYMT
FEDERAL WITHHOLDING
IRS USATAXPYMT
EMPLOYER & EMPLOYEE MED…
TMRS
RETIREMENT
UNITED HEALTHCARE INC
UHC HEALTH
CONSOLIDATED ADMIN SERVI… CAS HSA CONTRIBUTIONS
MUTUAL OF OMAHA INSURA… DENTAL FAMILY
MUTUAL OF OMAHA INSURA… VOL LIFE AD&d
MUTUAL OF OMAHA INSURA… VOL ADD
MUTUAL OF OMAHA INSURA… VOL LIFE EMP
MUTUAL OF OMAHA INSURA… VISION PRE-TAX FAMILY

1,033.74
230.90
2,261.43
538.95
150.00
24.81
10.50
4.65
59.48
7.03
4,321.49

Department: 400 - NON-DEPARTMENTAL
06-400-251
12/15/2025
06-400-315
12/17/2025
06-400-801
12/19/2025

TEXAS GAS SERVICE
THE WATER STORE
Baseren, LLC

910728464 1336165 18 108 E…
10/2025 TO 09/2026 WATER
PAYROLL REIMBURSEMENT IN…
Department 400 - NON-DEPARTMENTAL Total:

43.45
84.00
7,153.47
7,280.92

Fund 06 - ECONOMIC DEVELOPMENT Total:

11,602.41

12/31/2025 9:50:00 AM

Page 17 of 79

Page 7 of 13

Page 18 of 79

Expense Approval Report
Account Number

Post Dates: 12/15/2025 - 12/31/2025
Post Date

Fund: 46 - VENUE PROJECT FUND
46-26010
12/18/2025
46-26020
12/18/2025
46-26030
12/18/2025
46-26032
12/18/2025
46-26048
12/18/2025
46-26049
12/18/2025
46-26049
12/18/2025
Department: 400 - NON-DEPARTMENTAL
46-400-253
12/19/2025
46-400-262
12/17/2025
46-400-262
12/17/2025
46-400-421
12/18/2025
46-400-421
12/16/2025

12/31/2025 9:50:00 AM

Page 18 of 79

Vendor Name

Description (Payable)

Amount

70.91
43.54
476.69
449.76
75.00
18.88
7.03
1,141.81

TEJAS LM LLC
Christmas Window Painting - …
CINTAS CORPORATION #491
ULTRACLEAN BASE CHARGE - …
CINTAS CORPORATION #491
JANITORIAL SUPPLIES - DOME
AUDRAIN HEATING & COOLING CHECK UP & FILTER CHANGE …
Clayton's Glass Inc
Insulated Glass Unit-Dome
Department 400 - NON-DEPARTMENTAL Total:

700.00
251.98
641.84
213.00
2,988.00
4,794.82

Fund 46 - VENUE PROJECT FUND Total:

5,936.63

Page 8 of 13

Page 19 of 79

Expense Approval Report
Account Number

Post Dates: 12/15/2025 - 12/31/2025
Post Date

Fund: 52 - CAPITAL CONSTRUCTION FUND
Department: 452 - CAPITAL CONSTRUCTION
52-452-860
12/16/2025

12/31/2025 9:50:00 AM

Page 19 of 79

Vendor Name

Description (Payable)

Amount

PANHANDLE REGIONAL PLAN… DTR ADVERTISING
Department 452 - CAPITAL CONSTRUCTION Total:

11.29
11.29

Fund 52 - CAPITAL CONSTRUCTION FUND Total:

11.29

Page 9 of 13

Page 20 of 79

Expense Approval Report
Account Number

Post Dates: 12/15/2025 - 12/31/2025
Post Date

Fund: 99 - ACCOUNTS PAYABLE FUND
99-11090
12/16/2025

12/31/2025 9:50:00 AM

Page 20 of 79

Vendor Name

Description (Payable)

Amount

JP MORGAN CHASE BANK NA

NOV 2025 ACTIVITY

120,184.04
120,184.04

Fund 99 - ACCOUNTS PAYABLE FUND Total:

120,184.04

Grand Total:

591,120.08

Page 10 of 13

Page 21 of 79

Expense Approval Report

Post Dates: 12/15/2025 - 12/31/2025

Report Summary
Fund Summary
Fund
01 - GENERAL FUND
02 - WATER AND SEWER FUND
04 - CENTRAL STORES FUND
06 - ECONOMIC DEVELOPMENT
46 - VENUE PROJECT FUND
52 - CAPITAL CONSTRUCTION FUND
99 - ACCOUNTS PAYABLE FUND

Expense Amount
293,840.99
159,441.72
103.00
11,602.41
5,936.63
11.29
120,184.04
591,120.08

Payment Amount
133,843.44
117,168.36
103.00
8,695.56
4,984.27
11.29
120,184.04
384,989.96

Account Name
Expense Amount
PREPAID INSURANCE
-100.00
FEDERAL WITHHOLDING…
38,752.34
FICA PAYABLE
12,907.64
TMRS PAYABLE
111,125.88
TML-IEBP PAYABLE
41,978.76
GROUP INSURANCE PAY…
673.44
CONSOL ADMIN SERV P…
8,337.30
MUTUAL OF OMAHA PA…
6,219.47
CHILD SUPPORT PAYABLE
4,127.61
EMPL SUPPL INS PAYABLE
1,452.12
SECURITY DEPOSIT-BLDG…
100.00
DUES & SUBSCRIPTIONS
75.00
PRINTING
697.50
TRAVEL
90.00
STAFF TRAINING
695.00
UTILITIES
7.93
FOOD SUPPLIES
23.12
TOOLS & EQUIPMENT
410.65
ELECTION EXPENSES
1,732.00
SOFTWARE & HARDWA…
5,217.87
OUTSIDE PROFESSIONAL
65.00
WEARING APPAREL
5,324.00
TOOLS & EQUIPMENT
76.54
JANITORIAL SUPPLIES
18.25
UTILITIES
167.57
UTILITIES
142.94
SPECIAL SERVICES
1,000.00
JANITORIAL SERVICE
104.36
STAFF TRAINING
695.00
JANITORIAL SERVICE
50.54
UTILITIES
1,474.90
JANITORIAL SUPPLIES
7,681.86
OUTSIDE PROFESSIONAL
323.00
OFFICE SUPPLIES
30.00
MOTOR VEHICLE MAINT…
714.00
EQUIPMENT MAINTENA…
2,927.20
OUTSIDE PROFESSIONAL
14.00
MOTOR VEHICLE MAINT…
24.69
MOTOR VEHICLE MAINT…
15.99
CAPITAL LEASE PURCHA…
2,853.95
MUNICIPAL COURT COST
600.00
JANITORIAL SERVICE
10.00
OUTSIDE PROFESSIONAL
28.00
GENERAL CONTINGENCI…
500.00
STREET LIGHT RENTAL
34,411.49
CITY HALL BUILDING MA…
64.08

Payment Amount
-100.00
38,752.34
12,907.64
0.00
0.00
0.00
8,337.30
0.00
4,127.61
1,452.12
100.00
75.00
697.50
90.00
695.00
7.93
23.12
410.65
1,732.00
5,217.87
65.00
5,324.00
76.54
18.25
167.57
142.94
1,000.00
104.36
695.00
50.54
1,474.90
7,681.86
323.00
30.00
714.00
2,927.20
14.00
24.69
15.99
2,853.95
600.00
10.00
28.00
500.00
34,411.49
64.08

Grand Total:

Account Summary
Account Number
01-13000
01-26010
01-26020
01-26030
01-26032
01-26044
01-26048
01-26049
01-26050
01-26051
01-28500
01-401-252
01-402-213
01-402-215
01-402-236
01-402-251
01-402-315
01-402-318
01-402-325
01-402-418
01-404-253
01-405-316
01-405-318
01-405-321
01-408-251
01-409-251
01-409-254
01-409-262
01-410-236
01-411-262
01-413-251
01-413-321
01-414-253
01-414-314
01-414-411
01-414-414
01-415-253
01-415-411
01-416-411
01-417-535
01-419-239
01-419-262
01-421-253
01-422-022
01-422-250
01-422-421

12/31/2025 9:50:00 AM

Page 21 of 79

Page 11 of 13

Page 22 of 79

Expense Approval Report

Post Dates: 12/15/2025 - 12/31/2025

Account Summary
Account Number
02-26010
02-26020
02-26030
02-26032
02-26044
02-26048
02-26049
02-26050
02-26051
02-424-251
02-424-253
02-424-262
02-424-315
02-424-318
02-424-418
02-425-251
02-425-253
02-425-423
02-426-251
02-426-253
02-426-312
02-426-411
02-426-424
02-427-251
02-428-231
02-428-312
02-428-424
02-429-215
02-429-252
02-429-253
02-429-315
02-429-318
02-429-418
02-430-020
02-430-035
02-430-421
04-14010
06-26010
06-26020
06-26030
06-26032
06-26048
06-26049
06-400-251
06-400-315
06-400-801
46-26010
46-26020
46-26030
46-26032
46-26048
46-26049
46-400-253
46-400-262
46-400-421
52-452-860
99-11090

12/31/2025 9:50:00 AM

Page 22 of 79

Account Name
Expense Amount
FEDERAL WITHHOLDING…
10,077.95
FICA PAYABLE
3,131.86
TMRS PAYABLE
29,385.78
TML-IEBP PAYABLE
11,080.05
GROUP INSURANCE PAY…
103.96
CONSOL ADMIN SERV P…
2,144.85
MUTUAL OF OMAHA PA…
1,703.57
CHILD SUPPORT PAYABLE
1,759.58
EMPL SUPPL INS PAYABLE
497.33
UTILITIES
32.47
OUTSIDE PROFESSIONAL
65.00
JANITORIAL SERVICE
81.24
FOOD SUPPLIES
23.12
TOOLS & EQUIPMENT
25.19
SOFTWARE & HARDWA…
3,863.49
UTILITIES
21.91
OUTSIDE PROFESSIONAL
65.00
WATER FACILITIES
18,942.61
UTILITIES
42.54
OUTSIDE PROFESSIONAL
28.00
CHEMICAL SUPPLIES
3,285.00
MOTOR VEHICLE MAINT…
591.15
SEWER FACILITIES
47.36
UTILITIES
3,578.27
EQUIPMENT & LAND RE…
4,051.58
CHEMICAL SUPPLIES
3,332.30
SEWER FACILITIES
9,788.30
TRAVEL
90.00
DUES & SUBSCRIPTIONS
89.00
OUTSIDE PROFESSIONAL
79.00
FOOD SUPPLIES
23.12
TOOLS & EQUIPMENT
410.65
SOFTWARE & HARDWA…
1,354.38
COUNCIL PROJECTS
3,194.08
COMPUTER NETWORK S…
39,043.66
CITY HALL BUILDING MA…
7,408.37
STORES INVENTORY
103.00
FEDERAL WITHHOLDING…
1,033.74
FICA PAYABLE
230.90
TMRS PAYABLE
2,261.43
TML- IEBP PAYABLE
538.95
CONSOL ADMIN SERV P…
150.00
MUTUAL OF OMAHA PA…
106.47
UTILITIES
43.45
FOOD SUPPLIES
84.00
DIRECT BUSINESS INCEN…
7,153.47
FEDERAL WITHHOLDING
70.91
FICA PAYABLE
43.54
TMRS- PAYABLE
476.69
TML - IEBP PAYABLE
449.76
CONSOL ADMIN SERV P…
75.00
MUTUAL OF OMAHA PA…
25.91
OUTSIDE PROFESSIONAL
700.00
JANITORIAL SERVICE
893.82
BUILDING MAINTENANCE
3,201.00
DOWNTOWN REVITILIZA…
11.29
PCARD CLEARING CASH
120,184.04
Grand Total:
591,120.08

Payment Amount
10,077.95
3,131.86
0.00
0.00
0.00
2,144.85
0.00
1,759.58
497.33
32.47
65.00
81.24
23.12
25.19
3,863.49
21.91
65.00
18,942.61
42.54
28.00
3,285.00
591.15
47.36
3,578.27
4,051.58
3,332.30
9,788.30
90.00
89.00
79.00
23.12
410.65
1,354.38
3,194.08
39,043.66
7,408.37
103.00
1,033.74
230.90
0.00
0.00
150.00
0.00
43.45
84.00
7,153.47
70.91
43.54
0.00
0.00
75.00
0.00
700.00
893.82
3,201.00
11.29
120,184.04
384,989.96

Page 12 of 13

Page 23 of 79

Expense Approval Report

Post Dates: 12/15/2025 - 12/31/2025

Project Account Summary
Project Account Key
**None**
100-500
Grand Total:

12/31/2025 9:50:00 AM

Page 23 of 79

Expense Amount
587,926.00
3,194.08
591,120.08

Payment Amount
381,795.88
3,194.08
384,989.96

Page 13 of 13

Page 24 of 79

Council Budget Report

Account Summary

City of Borger, Texas

For Fiscal: FY 2026 Period Ending: 12/31/2025

Fund: 01 - GENERAL FUND
Revenue
RevCategory: 310 - TAXES
01-31001
01-31002
01-31003
01-31006
01-31015

AD VALOREM TAXES-CURRENT
AD VALOREM TAXES-DELINQ
TAXES PENALTY & INTEREST
LATE RENDITION PENALTY
SALES AND USE TAX
RevCategory: 310 - TAXES Total:

RevCategory: 311 - GROSS RECEIPTS
01-31102
XCEL ENERGY CO
01-31103
TEXAS GAS SERVICE CO
01-31104
CABLE ONE TELEVISION
01-31105
TELECOMMUNICATIONS FRANCHISE
RevCategory: 311 - GROSS RECEIPTS Total:
RevCategory: 312 - LICENSES & PERMITS
01-31201
DEVELOPMENT ADMINISTRATIVE FEE
01-31202
MECHANICAL PERMITS
01-31203
ANIMAL SHELTER FEES
01-31204
ALCOHOLIC BEVERAGES
01-31205
BUILDING PERMITS
01-31206
PLUMBING PERMITS
01-31207
ELECTRICAL PERMITS
01-31208
LEASE AGREEMENTS
01-31209
BUSINESS LICENSE
01-31210
CONTRACTOR REGISTRATION
01-31211
MOVING/DEMOLITION PERMITS
01-31212
P&D TECHNOLOGY FEE
RevCategory: 312 - LICENSES & PERMITS Total:
RevCategory: 313 - FINES & FORFEITURES
01-31301
MUNICIPAL COURT FINES
01-31302
COURT OPERATION FUND
01-31303
DELINQUENT FINES & COURT COST
01-31305
MUNICIPAL COURT COST

12/31/2025 2:01:15 PM

Page 24 of 79

Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

1,562,960.07
37,353.57
17,112.76
3,758.63
1,134,073.93
2,755,258.96

0.00
0.00
0.00
0.00
0.00
0.00

-932,009.93
-167,646.43
-62,887.24
-1,241.37
-3,222,752.06
-4,386,537.03

62.64 %
18.22 %
21.39 %
75.17 %
26.03 %
38.58%

0.00
0.00
0.00
48.69
48.69

254,797.21
0.00
4,579.26
3,434.12
262,810.59

0.00
0.00
0.00
0.00
0.00

-520,202.79
-224,380.00
-19,420.74
-18,965.88
-782,969.41

32.88 %
0.00 %
19.08 %
15.33 %
25.13%

3,400.00
2,500.00
13,000.00
13,000.00
25,000.00
8,250.00
6,000.00
25,000.00
2,000.00
7,500.00
400.00
1,800.00
107,850.00

100.00
40.00
1,025.00
0.00
716.90
300.00
140.00
2,853.95
30.00
475.00
0.00
75.00
5,755.85

517.00
620.00
3,515.00
2,972.68
3,384.50
1,740.00
740.00
8,561.85
780.00
950.00
0.00
345.00
24,126.03

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

-2,883.00
-1,880.00
-9,485.00
-10,027.32
-21,615.50
-6,510.00
-5,260.00
-16,438.15
-1,220.00
-6,550.00
-400.00
-1,455.00
-83,723.97

15.21 %
24.80 %
27.04 %
22.87 %
13.54 %
21.09 %
12.33 %
34.25 %
39.00 %
12.67 %
0.00 %
19.17 %
22.37%

140,000.00
150.00
15,000.00
85,000.00

8,514.50
5.64
676.80
5,191.32

32,860.47
22.70
2,885.25
21,429.32

0.00
0.00
0.00
0.00

-107,139.53
-127.30
-12,114.75
-63,570.68

23.47 %
15.13 %
19.24 %
25.21 %

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

2,494,970.00
205,000.00
80,000.00
5,000.00
4,356,825.99
7,141,795.99

232,306.25
13,258.84
4,615.47
813.53
435,918.83
686,912.92

775,000.00
224,380.00
24,000.00
22,400.00
1,045,780.00

3,400.00
2,500.00
13,000.00
13,000.00
25,000.00
8,250.00
6,000.00
25,000.00
2,000.00
7,500.00
400.00
1,800.00
107,850.00
140,000.00
150.00
15,000.00
85,000.00

Page 1 of 43

Page 25 of 79

Council Budget Report

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

1,132.39
58,330.13

0.00
0.00

-2,367.61
-185,319.87

32.35 %
23.94%

27.00
829.20
0.00
0.00
163,371.35
4,981.67
908.30
1,768.58
0.00
0.00
0.00
4,390.59
0.00
0.00
0.00
0.00
0.00
0.00
0.00
480.00
4,173.01
0.00
440.00
0.00
116,666.67
298,036.37

115.20
3,272.20
0.00
0.00
493,422.87
14,992.69
-5,558.67
23,501.17
5,812.50
0.00
3,599.62
40,681.97
0.00
0.00
2,560.54
0.00
16,843.65
0.00
0.00
1,295.00
177,467.20
100.00
3,595.00
0.46
350,000.01
1,131,701.41

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

-1,384.80
-21,727.80
-24,000.00
-120,200.00
-1,656,577.13
-45,007.31
-90,558.67
-181,498.83
-54,187.50
-5,081,540.00
-8,400.38
-209,318.03
-5,000.00
-449,583.00
-47,439.46
-80,643.34
-558,156.35
-63,000.00
-379,013.80
-3,705.00
-1,410,652.40
-4,900.00
-16,405.00
-33,999.54
-1,049,999.99
-11,596,898.33

7.68 %
13.09 %
0.00 %
0.00 %
22.95 %
24.99 %
6.54 %
11.46 %
9.69 %
0.00 %
30.00 %
16.27 %
0.00 %
0.00 %
5.12 %
0.00 %
2.93 %
0.00 %
0.00 %
25.90 %
11.17 %
2.00 %
17.98 %
0.00 %
25.00 %
8.89%

21,267,675.73

1,005,424.85

4,232,227.12

0.00

-17,035,448.61

19.90%

43,181.08
246.49
8,373.61
629.11
43.39
4,889.34
57,363.02

3,146.06
6.17
639.59
44.03
0.00
408.73
4,244.58

9,139.49
6.17
1,855.67
128.19
45.12
1,072.68
12,247.32

0.00
0.00
0.00
0.00
0.00
0.00
0.00

34,041.59
240.32
6,517.94
500.92
-1.73
3,816.66
45,115.70

21.17 %
2.50 %
22.16 %
20.38 %
103.99 %
21.94 %
21.35%

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

3,500.00
243,650.00

282.76
14,671.02

RevCategory: 314 - SERVICE CHARGES Total:

1,500.00
25,000.00
24,000.00
120,200.00
2,150,000.00
60,000.00
85,000.00
205,000.00
60,000.00
5,081,540.00
12,000.00
250,000.00
5,000.00
449,583.00
50,000.00
80,643.34
575,000.00
63,000.00
379,013.80
5,000.00
1,588,119.60
5,000.00
20,000.00
34,000.00
1,400,000.00
12,728,599.74

Revenue Total:

21,267,675.73

Expense
Department: 401 - ACCOUNTING
ExpCategory: 1 - SALARY & BENEFITS
01-401-111
SALARIES - REGULAR
01-401-112
SALARIES - OVERTIME
01-401-121
RETIREMENT - TMRS
01-401-122
SOCIAL SECURITY
01-401-123
WORKERS' COMPENSATION
01-401-125
GROUP INSURANCE
ExpCategory: 1 - SALARY & BENEFITS Total:

43,181.08
246.49
8,373.61
629.11
43.39
4,889.34
57,363.02

01-31306

LOCAL YOUTH DIVERSION FEE
RevCategory: 313 - FINES & FORFEITURES Total:

RevCategory: 314 - SERVICE CHARGES
01-31401
BIRTH CERT SURCHARGES
01-31402
VITAL STATISTICS
01-31403
YOUTH CENTER ADMISSIONS
01-31404
SALE OF CITY ASSETS
01-31405
REFUSE COLLECTIONS
01-31406
VECTOR CONTROL
01-31407
MISCELLANEOUS REVENUES
01-31408
INTEREST FROM INVESTMENTS
01-31409
REFUSE PENALTY & INTEREST
01-31414
INDUSTRIAL DIST CONTRACT
01-31416
PURCHASE CARD REBATES
01-31418
SOLIDWASTE TIPPING FEES
01-31419
RECREATION PROGRAM DONATIONS
01-31425
BISD SRO REIMBURSEMENT
01-31432
SALE OF TAX ENTITY PROPERTY
01-31433
EMS SUBSIDY
01-31434
CONTRACT FIRE SERVICES
01-31435
HUTCHINSON CO FIRE CONTRACT
01-31436
RADIO DISPATCHING CONTRACT
01-31437
CODE ENFORCE ABATEMENT FEES
01-31438
EMS CHARGES
01-31447
NON-REFUND ALCOHOL DEPOSIT
01-31448
PUBLIC FACILTY RENTALS
01-31449
YOUTH FACILTY CONCESSIONS SALE
01-31499
W/S FUND SERVICES RENDERED

12/31/2025 2:01:15 PM

Page 25 of 79

Page 2 of 43

Page 26 of 79

Council Budget Report

For Fiscal: FY 2026 Period Ending: 12/31/2025
Variance
Favorable
(Unfavorable)

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

Encumbrances

450.00
150.00
1,000.00
115.04
580.00
200.00
12,000.00
400.00
14,895.04

0.00
0.00
0.00
0.00
0.00
75.00
0.00
25.00
100.00

0.00
614.60
0.00
113.62
0.00
7,320.00
0.00
50.00
8,098.22

0.00
0.00
0.00
0.00
0.00
138.48
0.00
0.00
138.48

450.00
0.00 %
-464.60 409.73 %
1,000.00
0.00 %
1.42
98.77 %
580.00
0.00 %
-7,258.48 3,729.24 %
12,000.00
0.00 %
350.00
12.50 %
6,658.34
55.30%

2,000.00
100.00
100.00
250.00
2,450.00

208.55
23.13
0.00
0.00
231.68

345.95
43.66
0.00
0.00
389.61

89.99
0.00
0.00
0.00
89.99

1,564.06
56.34
100.00
250.00
1,970.40

21.80 %
43.66 %
0.00 %
0.00 %
19.58%

ExpCategory: 4 - MAINTENANCE Total:

500.00
3,500.00
4,000.00

0.00
0.00
0.00

0.00
180.00
180.00

0.00
2,025.00
2,025.00

500.00
1,295.00
1,795.00

0.00 %
63.00 %
55.13%

Department: 401 - ACCOUNTING Total:

78,708.06

4,576.26

20,915.15

2,253.47

55,539.44

29.44%

Department: 402 - ADMINISTRATION
ExpCategory: 1 - SALARY & BENEFITS
01-402-111
SALARIES - REGULAR
01-402-113
SALARIES - SEASONAL & P-T
01-402-121
RETIREMENT - TMRS
01-402-122
SOCIAL SECURITY
01-402-123
WORKERS' COMPENSATION
01-402-125
GROUP INSURANCE
ExpCategory: 1 - SALARY & BENEFITS Total:

323,585.22
28,868.81
62,459.86
6,901.04
352.50
17,425.80
439,593.23

24,383.20
522.51
5,023.51
378.32
0.00
1,621.24
31,928.78

68,667.54
2,779.99
13,905.63
1,150.35
379.20
4,259.88
91,142.59

0.00
0.00
0.00
0.00
0.00
0.00
0.00

254,917.68
26,088.82
48,554.23
5,750.69
-26.70
13,165.92
348,450.64

21.22 %
9.63 %
22.26 %
16.67 %
107.57 %
24.45 %
20.73%

ExpCategory: 2 - CONTRACTUL/MISC SERVICES
01-402-211
POSTAGE
01-402-212
COMMUNICATIONS
01-402-213
PRINTING
01-402-214
PUBLIC NOTICES
01-402-215
TRAVEL
01-402-216
VEHICLE ALLOWANCE
01-402-217
RECORDS MANAGEMENT
01-402-220
INSURANCES
01-402-223
BONDS

1,000.00
6,000.00
750.00
4,000.00
22,000.00
4,500.00
300.00
18,345.46
200.00

0.00
614.60
697.50
93.34
90.00
375.00
0.00
0.00
0.00

192.68
1,229.10
697.50
232.03
1,466.70
993.75
72.00
17,221.67
0.00

0.00
0.00
36.49
0.00
3,096.79
0.00
0.00
0.00
0.00

807.32
4,770.90
16.01
3,767.97
17,436.51
3,506.25
228.00
1,123.79
200.00

19.27 %
20.49 %
97.87 %
5.80 %
20.74 %
22.08 %
24.00 %
93.87 %
0.00 %

ExpCategory: 2 - CONTRACTUL/MISC SERVICES
01-401-211
POSTAGE
01-401-212
COMMUNICATIONS
01-401-215
TRAVEL
01-401-220
INSURANCES
01-401-236
STAFF TRAINING
01-401-252
DUES & SUBSCRIPTIONS
01-401-253
OUTSIDE PROFESSIONAL
01-401-254
SPECIAL SERVICES
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:
ExpCategory: 3 - GENERAL OPERATION
01-401-314
OFFICE SUPPLIES
01-401-315
FOOD SUPPLIES
01-401-316
WEARING APPAREL
01-401-332
OTHER SUPPLIES
ExpCategory: 3 - GENERAL OPERATION Total:
ExpCategory: 4 - MAINTENANCE
01-401-413
OFFICE EQUIPMENT MAINTENANCE
01-401-418
SOFTWARE & HARDWARE

12/31/2025 2:01:15 PM

Page 26 of 79

Percent
Used

Page 3 of 43

Page 27 of 79

Council Budget Report

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

890.00
1,071.53
1,429.34
0.00
0.00
0.00
0.00
25,496.30

150.00
0.00
1,419.63
0.00
0.00
0.00
0.00
4,702.91

5,560.00
4,928.47
9,298.53
2,500.00
1,000.00
250.00
750.00
56,143.75

15.76 %
17.86 %
23.45 %
0.00 %
0.00 %
0.00 %
0.00 %
34.98%

0.00
89.65
59.16
0.00
446.42
31.11
0.00
1,732.00
221.40
315.75
2,895.49

17.03
554.31
110.50
0.00
516.37
1,621.08
295.78
1,732.00
7,494.48
443.25
12,784.80

0.00
89.99
320.23
340.47
0.00
0.00
0.00
0.00
9,141.32
456.47
10,348.48

482.97
3,855.70
3,569.27
1,409.53
-16.37
3,128.92
3,504.22
13,268.00
23,364.20
600.28
53,166.72

3.41 %
14.32 %
10.77 %
19.46 %
103.27 %
34.13 %
7.78 %
11.55 %
41.59 %
59.98 %
30.32%

18,100.00
1,500.00
25,136.13
44,736.13

0.00
0.00
6,979.07
6,979.07

2,313.51
0.00
7,117.82
9,431.33

0.00
0.00
3,695.41
3,695.41

15,786.49
1,500.00
14,322.90
31,609.39

12.78 %
0.00 %
43.02 %
29.34%

646,972.32

45,620.59

138,855.02

18,746.80

489,370.50

24.36%

134,878.53
12,199.04
7,366.97
27,453.38
2,062.56
2,176.36
25,099.08
211,235.92

10,367.81
1,456.78
1,380.30
2,679.26
189.71
0.00
2,046.53
18,120.39

30,298.05
4,233.74
1,380.30
7,286.55
516.03
2,295.47
5,381.59
51,391.73

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

104,580.48
7,965.30
5,986.67
20,166.83
1,546.53
-119.11
19,717.49
159,844.19

22.46 %
34.71 %
18.74 %
26.54 %
25.02 %
105.47 %
21.44 %
24.33%

720.00
250.00
9,480.00

0.00
0.00
217.76

160.00
44.30
653.22

0.00
0.00
0.00

560.00
205.70
8,826.78

22.22 %
17.72 %
6.89 %

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

6,600.00
6,000.00
12,147.50
2,500.00
1,000.00
250.00
750.00
86,342.96

695.00
184.97
1,066.84
0.00
0.00
0.00
0.00
3,817.25

500.00
4,500.00
4,000.00
1,750.00
500.00
4,750.00
3,800.00
15,000.00
40,000.00
1,500.00
76,300.00

ExpCategory: 4 - MAINTENANCE Total:

18,100.00
1,500.00
25,136.13
44,736.13

Department: 402 - ADMINISTRATION Total:
Department: 403 - ANIMAL SERVICES
ExpCategory: 1 - SALARY & BENEFITS
01-403-111
SALARIES - REGULAR
01-403-112
SALARIES - OVERTIME
01-403-114
HOLIDAY PAY
01-403-121
RETIREMENT - TMRS
01-403-122
SOCIAL SECURITY
01-403-123
WORKERS' COMPENSATION
01-403-125
GROUP INSURANCE
ExpCategory: 1 - SALARY & BENEFITS Total:

01-402-236
01-402-251
01-402-252
01-402-253
01-402-254
01-402-260
01-402-275

STAFF TRAINING
UTILITIES
DUES & SUBSCRIPTIONS
OUTSIDE PROFESSIONAL
SPECIAL SERVICES
PEST & GERM CONTROL
COLLECTION FEE CHARGES
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:

ExpCategory: 3 - GENERAL OPERATION
01-402-313
BOOKS & EDUCATIONAL
01-402-314
OFFICE SUPPLIES
01-402-315
FOOD SUPPLIES
01-402-316
WEARING APPAREL
01-402-318
TOOLS & EQUIPMENT
01-402-319
VITAL STATISTICS
01-402-321
JANITORIAL SUPPLIES
01-402-325
ELECTION EXPENSES
01-402-330
EMPLOYEE RELATIONS
01-402-332
OTHER SUPPLIES
ExpCategory: 3 - GENERAL OPERATION Total:
ExpCategory: 4 - MAINTENANCE
01-402-413
OFFICE EQUIPMENT MAINTENANCE
01-402-414
EQUIPMENT MAINTENANCE
01-402-418
SOFTWARE & HARDWARE

ExpCategory: 2 - CONTRACTUL/MISC SERVICES
01-403-200
SANITARY LANDFILL
01-403-211
POSTAGE
01-403-212
COMMUNICATIONS

12/31/2025 2:01:15 PM

Page 27 of 79

Page 4 of 43

Page 28 of 79

Council Budget Report

01-403-213
01-403-215
01-403-220
01-403-236
01-403-251
01-403-252
01-403-253
01-403-254
01-403-256
01-403-260

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

0.00
574.00
4,523.56
0.00
404.56
0.00
119.16
0.00
342.80
150.00
6,971.60

136.80
1,227.54
0.00
2,102.83
0.00
1,066.08
334.00
119.88
0.00
0.00
4,987.13

138.20
1,798.46
-4.11
-2.83
5,295.44
741.92
4,104.84
155.12
1,157.20
690.00
23,666.72

49.75 %
50.04 %
100.09 %
100.13 %
7.10 %
58.96 %
9.94 %
43.59 %
22.85 %
17.86 %
33.57%

-235.00
0.00
0.00
0.00
0.00
0.00
0.00
57.21
650.42
0.00
0.00
472.63

720.60
0.00
10.58
171.13
618.63
0.00
6,542.22
300.77
1,634.60
34.99
1,020.03
11,053.55

9,566.02
135.00
54.72
6,800.00
2,047.50
0.00
3,171.83
315.31
0.00
0.00
-274.14
21,816.24

1,603.38
65.00
1,359.70
1,128.87
2,133.87
50.00
2,055.95
3,259.92
5,365.40
165.01
6,470.83
23,657.93

86.51 %
67.50 %
4.58 %
86.06 %
55.54 %
0.00 %
82.53 %
15.89 %
23.35 %
17.50 %
10.34 %
58.15%

10,290.00
250.00
250.00
7,740.00
5,725.00
24,255.00

1,856.28
0.00
0.00
0.00
0.00
1,856.28

5,024.17
0.00
267.98
1,000.00
750.57
7,042.72

196.29
0.00
0.00
1,442.67
4,091.84
5,730.80

5,069.54
250.00
-17.98
5,297.33
882.59
11,481.48

50.73 %
0.00 %
107.19 %
31.56 %
84.58 %
52.66%

ExpCategory: 5 - CAPITAL OUTLAY Total:

18,000.00
15,000.00
33,000.00

18,440.00
15,000.00
33,440.00

0.00
0.00
0.00

18,440.00
0.00
18,440.00

0.00
0.00
0.00

0.00
15,000.00
15,000.00

100.00 %
0.00 %
55.14%

Department: 403 - ANIMAL SERVICES Total:

361,084.09

20,727.06

94,899.60

32,534.17

233,650.32

35.29%

507,667.85
62,922.03

30,760.75
10,324.31

89,374.58
25,388.43

0.00
0.00

418,293.27
37,533.60

17.60 %
40.35 %

PRINTING
TRAVEL
INSURANCES
STAFF TRAINING
UTILITIES
DUES & SUBSCRIPTIONS
OUTSIDE PROFESSIONAL
SPECIAL SERVICES
LAUNDRY
PEST & GERM CONTROL
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:

ExpCategory: 3 - GENERAL OPERATION
01-403-312
CHEMICAL SUPPLIES
01-403-313
BOOKS & EDUCATIONAL
01-403-314
OFFICE SUPPLIES
01-403-315
FOOD SUPPLIES
01-403-316
WEARING APPAREL
01-403-317
PHOTO/DUPLICATING SUPPLIE
01-403-318
TOOLS & EQUIPMENT
01-403-321
JANITORIAL SUPPLIES
01-403-323
GAS & FUEL
01-403-326
LUBE & OIL
01-403-332
OTHER SUPPLIES
ExpCategory: 3 - GENERAL OPERATION Total:
ExpCategory: 4 - MAINTENANCE
01-403-411
MOTOR VEHICLE MAINTENANCE
01-403-413
OFFICE EQUIPMENT MAINTENANCE
01-403-414
EQUIPMENT MAINTENANCE
01-403-418
SOFTWARE & HARDWARE
01-403-421
BUILDING MAINTENANCE
ExpCategory: 4 - MAINTENANCE Total:
ExpCategory: 5 - CAPITAL OUTLAY
01-403-514
OTHER EQUIPMENT
01-403-521
BUILDING IMPROVEMENTS

Department: 404 - CENTRAL DISPATCH
ExpCategory: 1 - SALARY & BENEFITS
01-404-111
SALARIES - REGULAR
01-404-112
SALARIES - OVERTIME

12/31/2025 2:01:15 PM

Page 28 of 79

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

275.00
3,600.00
4,519.45
2,100.00
5,700.00
1,808.00
4,558.00
275.00
1,500.00
840.00
35,625.45

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
60.00
0.00
277.76

11,890.00
200.00
1,425.00
8,100.00
4,800.00
50.00
12,210.00
3,876.00
7,000.00
200.00
7,216.72
56,967.72

11,890.00
200.00
1,425.00
8,100.00
4,800.00
50.00
11,770.00
3,876.00
7,000.00
200.00
7,216.72
56,527.72

10,290.00
250.00
250.00
7,740.00
5,725.00
24,255.00

Page 5 of 43

Page 29 of 79

Council Budget Report

01-404-114
01-404-121
01-404-122
01-404-123
01-404-125

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

3,411.74
23,977.61
1,691.32
615.68
12,470.33
156,929.69

0.00
0.00
0.00
0.00
0.00
0.00

24,201.40
91,475.57
6,982.62
-17.48
63,260.22
641,729.20

12.36 %
20.77 %
19.50 %
102.92 %
16.47 %
19.65%

0.00
191.72
0.00
0.00
0.00
0.00
0.00
0.00
65.00
0.00
256.72

0.00
575.14
0.00
301.00
3,104.46
106.85
0.00
2,039.00
265.00
0.00
6,391.45

0.00
55.58
0.00
0.00
0.00
4,095.00
0.00
1,664.14
0.00
0.00
5,814.72

150.00
12,405.28
150.00
4,699.00
80.34
10,668.15
2,000.00
12,282.86
945.00
250.00
43,630.63

0.00 %
4.84 %
0.00 %
6.02 %
97.48 %
28.26 %
0.00 %
23.16 %
21.90 %
0.00 %
21.86%

1,750.00
1,250.00
2,000.00
150.00
250.00
1,650.00
7,050.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00

48.90
47.28
0.00
0.00
0.00
394.99
491.17

0.00
29.99
0.00
0.00
0.00
0.00
29.99

1,701.10
1,172.73
2,000.00
150.00
250.00
1,255.01
6,528.84

2.79 %
6.18 %
0.00 %
0.00 %
0.00 %
23.94 %
7.39%

500.00
4,000.00
157,868.00
162,368.00

0.00
0.00
18,849.00
18,849.00

0.00
0.00
20,687.38
20,687.38

0.00
68.97
0.00
68.97

500.00
3,931.03
137,180.62
141,611.65

0.00 %
1.72 %
13.10 %
12.78%

ExpCategory: 5 - CAPITAL OUTLAY Total:

65,000.00
51,869.00
116,869.00

0.00
0.00
0.00

0.00
51,869.00
51,869.00

0.00
0.00
0.00

65,000.00
0.00
65,000.00

0.00 %
100.00 %
44.38%

Department: 404 - CENTRAL DISPATCH Total:

1,140,782.69

78,268.59

236,368.69

5,913.68

898,500.32

21.24%

1,690,564.97
181,210.17

126,489.30
32,850.47

340,051.33
78,973.64

0.00
0.00

1,350,513.64
102,236.53

20.11 %
43.58 %

HOLIDAY PAY
RETIREMENT - TMRS
SOCIAL SECURITY
WORKERS' COMPENSATION
GROUP INSURANCE
ExpCategory: 1 - SALARY & BENEFITS Total:

ExpCategory: 2 - CONTRACTUL/MISC SERVICES
01-404-211
POSTAGE
01-404-212
COMMUNICATIONS
01-404-214
PUBLIC NOTICES
01-404-215
TRAVEL
01-404-220
INSURANCES
01-404-236
STAFF TRAINING
01-404-240
COMMUNITY RELATIONS
01-404-252
DUES & SUBSCRIPTIONS
01-404-253
OUTSIDE PROFESSIONAL
01-404-254
SPECIAL SERVICES
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:
ExpCategory: 3 - GENERAL OPERATION
01-404-314
OFFICE SUPPLIES
01-404-315
FOOD SUPPLIES
01-404-316
WEARING APPAREL
01-404-318
TOOLS & EQUIPMENT
01-404-321
JANITORIAL SUPPLIES
01-404-332
OTHER SUPPLIES
ExpCategory: 3 - GENERAL OPERATION Total:
ExpCategory: 4 - MAINTENANCE
01-404-413
OFFICE EQUIPMENT MAINTENANCE
01-404-414
EQUIPMENT MAINTENANCE
01-404-418
SOFTWARE & HARDWARE
ExpCategory: 4 - MAINTENANCE Total:
ExpCategory: 5 - CAPITAL OUTLAY
01-404-514
Other Equipment
01-404-535
CAPITAL LEASE PURCHASE PAYMENT

Department: 405 - FIRE DEPARTMENT
ExpCategory: 1 - SALARY & BENEFITS
01-405-111
SALARIES - REGULAR
01-405-112
SALARIES - OVERTIME

12/31/2025 2:01:15 PM

Page 29 of 79

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

27,613.14
115,453.18
8,673.94
598.20
75,730.55
798,658.89

3,411.74
9,028.38
635.98
0.00
5,001.71
59,162.87

150.00
13,036.00
150.00
5,000.00
3,184.80
14,870.00
2,000.00
15,986.00
1,210.00
250.00
55,836.80

1,750.00
1,250.00
2,000.00
150.00
250.00
1,650.00
7,050.00

Page 6 of 43

Page 30 of 79

Council Budget Report

01-405-113
01-405-114
01-405-121
01-405-122
01-405-123
01-405-124
01-405-125

For Fiscal: FY 2026 Period Ending: 12/31/2025

SALARIES - SEASONAL & P-T
HOLIDAY PAY
RETIREMENT - TMRS
SOCIAL SECURITY
WORKERS' COMPENSATION
INSURANCE - HAZARD
GROUP INSURANCE
ExpCategory: 1 - SALARY & BENEFITS Total:

ExpCategory: 2 - CONTRACTUL/MISC SERVICES
01-405-211
POSTAGE
01-405-212
COMMUNICATIONS
01-405-213
PRINTING
01-405-220
INSURANCES
01-405-251
UTILITIES
01-405-252
DUES & SUBSCRIPTIONS
01-405-253
OUTSIDE PROFESSIONAL
01-405-254
SPECIAL SERVICES
01-405-256
LAUNDRY
01-405-260
PEST & GERM CONTROL
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:
ExpCategory: 3 - GENERAL OPERATION
01-405-311
AGRICULTURE SUPPLIES
01-405-312
CHEMICAL SUPPLIES
01-405-313
BOOKS & EDUCATIONAL
01-405-314
OFFICE SUPPLIES
01-405-315
FOOD SUPPLIES
01-405-316
WEARING APPAREL
01-405-318
TOOLS & EQUIPMENT
01-405-321
JANITORIAL SUPPLIES
01-405-323
GAS & FUEL
01-405-324
WELDING SUPPLIES
01-405-326
LUBE & OIL
01-405-332
OTHER SUPPLIES
ExpCategory: 3 - GENERAL OPERATION Total:
ExpCategory: 4 - MAINTENANCE
01-405-411
MOTOR VEHICLE MAINTENANCE
01-405-412
MACHINERY MAINTENANCE
01-405-413
OFFICE EQUIPMENT MAINTENANCE
01-405-414
EQUIPMENT MAINTENANCE
01-405-418
SOFTWARE & HARDWARE

12/31/2025 2:01:15 PM

Page 30 of 79

Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

14,965.13
12,776.50
90,808.79
6,402.19
16,227.31
0.00
46,242.49
606,447.38

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

10,034.87
56,056.25
283,728.53
21,736.62
5,895.62
630.00
176,480.98
2,007,313.04

59.86 %
18.56 %
24.25 %
22.75 %
73.35 %
0.00 %
20.76 %
23.20%

0.00
928.10
0.00
0.00
462.06
0.00
0.00
0.00
0.00
0.00
1,390.16

0.00
2,688.30
0.00
35,642.20
2,161.00
400.00
1,685.95
495.00
0.00
100.00
43,172.45

48.99
300.63
0.00
0.00
0.00
5,903.22
0.00
386.88
0.00
0.00
6,639.72

201.01
12,977.07
1,250.00
1,186.98
16,839.00
27,041.78
8,564.05
-631.88
500.00
400.00
68,328.01

19.60 %
18.72 %
0.00 %
96.78 %
11.37 %
18.90 %
16.45 %
352.75 %
0.00 %
20.00 %
42.16%

200.00
2,750.00
1,500.00
3,000.00
3,500.00
67,430.00
22,500.00
7,000.00
25,000.00
500.00
500.00
7,500.00
141,380.00

0.00
0.00
0.00
0.00
0.00
6,608.00
76.54
291.89
1,994.12
0.00
0.00
0.00
8,970.55

0.00
0.00
94.08
75.08
238.00
11,445.96
76.54
842.78
5,851.10
0.00
55.96
997.74
19,677.24

0.00
0.00
640.23
0.00
1,153.36
13,931.73
869.00
323.06
0.00
0.00
0.00
611.00
17,528.38

200.00
2,750.00
765.69
2,924.92
2,108.64
42,052.31
21,554.46
5,834.16
19,148.90
500.00
444.04
5,891.26
104,174.38

0.00 %
0.00 %
48.95 %
2.50 %
39.75 %
37.64 %
4.20 %
16.65 %
23.40 %
0.00 %
11.19 %
21.45 %
26.32%

75,000.00
7,750.00
0.00
5,800.00
5,150.00

1,855.00
0.00
0.00
0.00
0.00

2,273.14
0.00
349.10
2,792.00
0.00

22.50
0.00
0.00
740.00
1,448.00

72,704.36
7,750.00
-349.10
2,268.00
3,702.00

3.06 %
0.00 %
0.00 %
60.90 %
28.12 %

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

25,000.00
68,832.75
374,537.32
28,138.81
22,122.93
630.00
222,723.47
2,613,760.42

6,661.28
12,776.50
36,293.52
2,538.10
0.00
0.00
19,121.37
236,730.54

250.00
15,966.00
1,250.00
36,829.18
19,000.00
33,345.00
10,250.00
250.00
500.00
500.00
118,140.18

200.00
2,750.00
1,500.00
3,000.00
3,500.00
67,430.00
22,500.00
7,000.00
25,000.00
500.00
500.00
7,500.00
141,380.00
75,000.00
7,750.00
0.00
5,800.00
5,150.00

Page 7 of 43

Page 31 of 79

Council Budget Report

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

1,246.25
6,660.49

0.00
2,210.50

16,753.75
102,829.01

6.92 %
7.94%

0.00
0.00
0.00

8,780.00
130,160.92
138,940.92

0.00
0.00
0.00

220.00
1.00
221.00

97.56 %
100.00 %
99.84%

3,124,142.52

248,946.25

814,898.48

26,378.60

2,282,865.44

26.93%

226,308.69
43,677.58
3,281.48
2,557.29
20,948.16
296,773.20

17,363.42
3,523.04
240.18
0.00
1,674.36
22,801.00

50,449.07
10,134.66
693.54
2,490.98
4,408.36
68,176.61

0.00
0.00
0.00
0.00
0.00
0.00

175,859.62
33,542.92
2,587.94
66.31
16,539.80
228,596.59

22.29 %
23.20 %
21.13 %
97.41 %
21.04 %
22.97%

250.00
5,810.00
150.00
5,000.00
9,410.46
3,245.00
0.00
6,700.00
30,565.46

0.00
423.98
0.00
0.00
0.00
0.00
145.03
0.00
569.01

0.00
1,190.77
0.00
0.00
8,933.90
0.00
360.87
0.00
10,485.54

0.00
0.00
0.00
0.00
0.00
0.00
0.00
761.16
761.16

250.00
4,619.23
150.00
5,000.00
476.56
3,245.00
-360.87
5,938.84
19,318.76

0.00 %
20.50 %
0.00 %
0.00 %
94.94 %
0.00 %
0.00 %
11.36 %
36.80%

600.00
800.00
750.00
3,000.00
2,700.00
50.00
14,800.00
4,000.00
500.00
27,200.00

0.00
0.00
37.79
44.11
179.99
0.00
152.99
156.70
0.00
571.58

0.00
0.00
-1,906.05
126.25
1,615.62
0.00
181.78
633.33
0.00
650.93

0.00
0.00
0.00
682.75
1,607.60
0.00
115.22
0.00
145.08
2,550.65

6,050.00
250.00
9,500.00

0.00
0.00
0.00

0.00
0.00
486.03

0.00
0.00
0.00

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

18,000.00
111,700.00

0.00
1,855.00

ExpCategory: 5 - CAPITAL OUTLAY Total:

9,000.00
130,161.92
139,161.92

Department: 405 - FIRE DEPARTMENT Total:

3,124,142.52

Department: 406 - EMERGENCY MANAGEMENT
ExpCategory: 1 - SALARY & BENEFITS
01-406-111
SALARIES - REGULAR
01-406-121
RETIREMENT - TMRS
01-406-122
SOCIAL SECURITY
01-406-123
WORKERS' COMPENSATION
01-406-125
GROUP INSURANCE
ExpCategory: 1 - SALARY & BENEFITS Total:

01-405-421

BUILDING MAINTENANCE
ExpCategory: 4 - MAINTENANCE Total:

ExpCategory: 5 - CAPITAL OUTLAY
01-405-521
Building Improvements
01-405-535
CAPITAL LEASE PURCHASE PAYMENT

ExpCategory: 2 - CONTRACTUL/MISC SERVICES
01-406-211
POSTAGE
01-406-212
COMMUNICATIONS
01-406-213
PRINTING
01-406-215
TRAVEL
01-406-220
INSURANCES
01-406-236
STAFF TRAINING
01-406-251
UTILITIES
01-406-252
DUES & SUBSCRIPTIONS
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:
ExpCategory: 3 - GENERAL OPERATION
01-406-310
POLICE AMMUNITION
01-406-313
BOOKS & EDUCATIONAL
01-406-314
OFFICE SUPPLIES
01-406-315
FOOD SUPPLIES
01-406-316
WEARING APPAREL
01-406-317
PHOTO/DUPLICATING SUPPLIE
01-406-318
TOOLS & EQUIPMENT
01-406-323
GAS & FUEL
01-406-332
OTHER SUPPLIES
ExpCategory: 3 - GENERAL OPERATION Total:
ExpCategory: 4 - MAINTENANCE
01-406-411
MOTOR VEHICLE MAINTENANCE
01-406-413
OFFICE EQUIPMENT MAINTENANCE
01-406-414
EQUIPMENT MAINTENANCE

12/31/2025 2:01:15 PM

Page 31 of 79

600.00
0.00 %
800.00
0.00 %
2,656.05 -254.14 %
2,191.00
26.97 %
-523.22 119.38 %
50.00
0.00 %
14,503.00
2.01 %
3,366.67
15.83 %
354.92
29.02 %
23,998.42
11.77%
6,050.00
250.00
9,013.97

0.00 %
0.00 %
5.12 %

Page 8 of 43

Page 32 of 79

Council Budget Report

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

20,211.55
0.00
20,697.58

2,585.00
0.00
2,585.00

25,233.45
1,300.00
41,847.42

47.46 %
0.00 %
35.75%

0.00
0.00

36,590.00
36,590.00

-590.00
-590.00

101.64 %
101.64%

455,668.66

24,069.28

100,010.66

42,486.81

313,171.19

31.27%

196,482.76
1,020.09
68,580.03
6,000.00
38,118.05
7,880.66
2,759.39
33,233.04
354,074.02

15,428.74
0.00
2,541.74
0.00
3,130.48
416.21
0.00
2,664.45
24,181.62

53,014.17
1,944.54
7,211.23
0.00
11,099.73
1,354.87
3,632.88
18,137.02
96,394.44

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

143,468.59
-924.45
61,368.80
6,000.00
27,018.32
6,525.79
-873.49
15,096.02
257,679.58

26.98 %
190.62 %
10.52 %
0.00 %
29.12 %
17.19 %
131.66 %
54.58 %
27.22%

15,000.00
5,000.00
2,735.00
250.00
250.00
5,245.00
12,293.84
1,500.00
3,445.00
749.00
25,000.00
240.00
500.00
5,000.00
77,207.84

0.00
0.00
131.84
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
131.84

2,791.13
0.00
395.48
0.00
507.16
0.00
12,628.55
0.00
0.00
0.00
0.00
0.00
0.00
0.00
16,322.32

0.00
0.00
52.78
0.00
0.00
0.00
0.00
0.00
550.00
637.48
0.00
0.00
0.00
0.00
1,240.26

12,208.87
5,000.00
2,286.74
250.00
-257.16
5,245.00
-334.71
1,500.00
2,895.00
111.52
25,000.00
240.00
500.00
5,000.00
59,645.26

18.61 %
0.00 %
16.39 %
0.00 %
202.86 %
0.00 %
102.72 %
0.00 %
15.97 %
85.11 %
0.00 %
0.00 %
0.00 %
0.00 %
22.75%

4,500.00
500.00
800.00
150.00
3,500.00

0.00
0.00
3.99
0.00
6.03

130.25
0.00
93.53
0.00
103.46

0.00
0.00
17.02
16.41
683.86

4,369.75
500.00
689.45
133.59
2,712.68

2.89 %
0.00 %
13.82 %
10.94 %
22.49 %

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

48,030.00
1,300.00
65,130.00

127.69
0.00
127.69

ExpCategory: 5 - CAPITAL OUTLAY Total:

36,000.00
36,000.00

Department: 406 - EMERGENCY MANAGEMENT Total:

455,668.66

Department: 407 - CODE ENFORCEMENT
ExpCategory: 1 - SALARY & BENEFITS
01-407-111
SALARIES - REGULAR
01-407-112
SALARIES - OVERTIME
01-407-113
SALARIES - SEASONAL & P-T
01-407-114
HOLIDAY PAY
01-407-121
RETIREMENT - TMRS
01-407-122
SOCIAL SECURITY
01-407-123
WORKERS' COMPENSATION
01-407-125
GROUP INSURANCE
ExpCategory: 1 - SALARY & BENEFITS Total:

01-406-418
01-406-421

SOFTWARE & HARDWARE
BUILDING MAINTENANCE
ExpCategory: 4 - MAINTENANCE Total:

ExpCategory: 5 - CAPITAL OUTLAY
01-406-511
NEW & USED VEHICLES

ExpCategory: 2 - CONTRACTUL/MISC SERVICES
01-407-200
SANITARY LANDFILL
01-407-211
POSTAGE
01-407-212
COMMUNICATIONS
01-407-213
PRINTING
01-407-214
PUBLIC NOTICES
01-407-215
TRAVEL
01-407-220
INSURANCES
01-407-231
EQUIPMENT & LAND RENTAL
01-407-236
STAFF TRAINING
01-407-252
DUES & SUBSCRIPTIONS
01-407-253
OUTSIDE PROFESSIONAL
01-407-254
SPECIAL SERVICES
01-407-255
DAMAGE CLAIMS
01-407-257
CONTRACT MOWING
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:
ExpCategory: 3 - GENERAL OPERATION
01-407-311
AGRICULTURAL SUPPLIES
01-407-313
BOOKS & EDUCATIONAL
01-407-314
OFFICE SUPPLIES
01-407-315
FOOD SUPPLIES
01-407-316
WEARING APPAREL

12/31/2025 2:01:15 PM

Page 32 of 79

Page 9 of 43

Page 33 of 79

Council Budget Report

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

279.66
9.30
1,988.43
125.14
226.09
2,955.86

0.00
26.85
0.00
0.00
0.00
744.14

6,280.34
463.85
18,011.57
2,374.86
2,928.91
38,465.00

4.26 %
7.23 %
9.94 %
5.01 %
7.17 %
8.78%

237.70
36.39
0.00
0.00
0.00
17.99
292.08

2,819.41
404.26
1,970.09
384.95
6,624.00
17.99
12,220.70

45.56
924.94
0.00
58.15
0.00
0.00
1,028.65

6,055.03
4,265.80
5,414.91
2,232.90
3,143.76
1,332.01
22,444.41

32.12 %
23.76 %
26.68 %
16.56 %
67.81 %
1.33 %
37.12%

37,000.00
16,500.00
53,500.00

0.00
0.00
0.00

37,500.88
16,515.00
54,015.88

0.00
0.00
0.00

-500.88
-15.00
-515.88

101.35 %
100.09 %
100.96%

562,640.62

25,517.69

181,909.20

3,013.05

377,718.37

32.87%

106,469.11
2,572.32
8,689.20
21,045.00
2,245.82
117.73
12,200.94
153,340.12

8,146.51
0.00
683.64
1,653.01
168.33
0.00
1,118.07
11,769.56

22,295.20
441.70
2,328.42
4,613.46
502.21
1,462.12
2,920.92
34,564.03

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

750.00
1,750.00
150.00
7,700.00
4,502.81
1,500.00
8,100.00
6,800.00
6,765.44

0.00
137.76
0.00
52.00
0.00
250.00
0.00
516.45
0.00

0.00
413.22
0.00
311.00
4,325.12
250.00
0.00
1,718.14
0.00

0.00
0.00
0.00
2,268.44
0.00
0.00
0.00
0.00
691.92

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

6,560.00
500.00
20,000.00
2,500.00
3,155.00
42,165.00

21.74
0.00
880.39
0.00
0.00
912.15

8,920.00
5,595.00
7,385.00
2,676.00
9,767.76
1,350.00
35,693.76

ExpCategory: 5 - CAPITAL OUTLAY Total:

37,000.00
16,500.00
53,500.00

Department: 407 - CODE ENFORCEMENT Total:
Department: 408 - INFORMATION TECHNOLOGY
ExpCategory: 1 - SALARY & BENEFITS
01-408-111
SALARIES - REGULAR
01-408-112
SALARIES - OVERTIME
01-408-113
SALARIES - SEASONAL & P-T
01-408-121
RETIREMENT - TMRS
01-408-122
SOCIAL SECURITY
01-408-123
WORKERS' COMPENSATION
01-408-125
GROUP INSURANCE
ExpCategory: 1 - SALARY & BENEFITS Total:

01-407-318
01-407-321
01-407-323
01-407-326
01-407-332

TOOLS & EQUIPMENT
JANITORIAL SUPPLIES
GAS & FUEL
LUBE & OIL
OTHER SUPPLIES
ExpCategory: 3 - GENERAL OPERATION Total:

ExpCategory: 4 - MAINTENANCE
01-407-411
MOTOR VEHICLE MAINTENANCE
01-407-412
MACHINERY MAINTENANCE
01-407-413
OFFICE EQUIPMENT MAINTENANCE
01-407-414
EQUIPMENT MAINTENANCE
01-407-418
SOFTWARE & HARDWARE
01-407-421
BUILDING MAINTENANCE
ExpCategory: 4 - MAINTENANCE Total:
ExpCategory: 5 - CAPITAL OUTLAY
01-407-511
NEW & USED VEHICLES
01-407-514
OTHER EQUIPMENT

ExpCategory: 2 - CONTRACTUL/MISC SERVICES
01-408-211
POSTAGE
01-408-212
COMMUNICATIONS
01-408-213
PRINTING
01-408-215
TRAVEL
01-408-220
INSURANCES
01-408-231
EQUIPMENT & LAND RENTAL
01-408-236
STAFF TRAINING
01-408-251
UTILITIES
01-408-252
DUES & SUBSCRIPTIONS

12/31/2025 2:01:15 PM

Page 33 of 79

84,173.91
20.94 %
2,130.62
17.17 %
6,360.78
26.80 %
16,431.54
21.92 %
1,743.61
22.36 %
-1,344.39 1,241.93 %
9,280.02
23.94 %
118,776.09
22.54%
750.00
1,336.78
150.00
5,120.56
177.69
1,250.00
8,100.00
5,081.86
6,073.52

0.00 %
23.61 %
0.00 %
33.50 %
96.05 %
16.67 %
0.00 %
25.27 %
10.23 %

Page 10 of 43

Page 34 of 79

Council Budget Report

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

0.00
7,017.48

0.00
2,960.36

250.00
28,290.41

0.00 %
26.07%

0.00
0.00
44.11
0.00
0.00
130.95
0.00
175.06

0.00
24.06
126.25
0.00
313.78
170.40
13.16
647.65

0.00
0.00
82.48
0.00
313.78
0.00
145.08
541.34

150.00
475.94
291.27
875.00
1,822.44
2,329.60
341.76
6,286.01

0.00 %
4.81 %
41.75 %
0.00 %
25.61 %
6.82 %
31.65 %
15.91%

500.00
250.00
250.00
12,692.00
13,692.00

0.00
0.00
0.00
37.64
37.64

28.08
0.00
0.00
266.69
294.77

0.00
0.00
0.00
0.00
0.00

471.92
250.00
250.00
12,425.31
13,397.23

5.62 %
0.00 %
0.00 %
2.10 %
2.15%

212,775.37

12,938.47

42,523.93

3,501.70

166,749.74

21.63%

Department: 409 - PARKS DEPARTMENT
ExpCategory: 1 - SALARY & BENEFITS
01-409-111
SALARIES - REGULAR
01-409-112
SALARIES - OVERTIME
01-409-113
SALARIES - SEASONAL & P-T
01-409-114
HOLIDAY PAY
01-409-121
RETIREMENT - TMRS
01-409-122
SOCIAL SECURITY
01-409-123
WORKERS' COMPENSATION
01-409-125
GROUP INSURANCE
ExpCategory: 1 - SALARY & BENEFITS Total:

385,558.78
17,102.11
26,067.60
5,700.70
78,813.79
7,915.41
3,729.15
67,970.40
592,857.94

28,650.14
617.93
2,788.49
210.80
6,003.57
633.75
0.00
5,627.35
44,532.03

86,715.52
4,146.07
7,975.86
210.80
18,415.98
1,903.42
4,387.18
14,800.32
138,555.15

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

298,843.26
12,956.04
18,091.74
5,489.90
60,397.81
6,011.99
-658.03
53,170.08
454,302.79

22.49 %
24.24 %
30.60 %
3.70 %
23.37 %
24.05 %
117.65 %
21.77 %
23.37%

ExpCategory: 2 - CONTRACTUL/MISC SERVICES
01-409-212
COMMUNICATIONS
01-409-215
TRAVEL
01-409-220
INSURANCES
01-409-231
EQUIPMENT & LAND RENTAL
01-409-236
STAFF TRAINING
01-409-251
UTILITIES
01-409-252
DUES & SUBSCRIPTIONS
01-409-253
OUTSIDE PROFESSIONAL
01-409-254
SPECIAL SERVICES
01-409-260
PEST & GERM CONTROL

1,250.00
2,000.00
43,508.68
4,000.00
1,500.00
45,000.00
500.00
500.00
12,000.00
3,500.00

95.92
0.00
0.00
0.00
0.00
301.98
0.00
0.00
1,000.00
0.00

270.24
0.00
41,878.27
0.00
0.00
3,764.48
0.00
0.00
2,000.00
36.57

58.36
0.00
0.00
0.00
80.00
0.00
69.24
0.00
1,150.00
0.00

921.40
2,000.00
1,630.41
4,000.00
1,420.00
41,235.52
430.76
500.00
8,850.00
3,463.43

26.29 %
0.00 %
96.25 %
0.00 %
5.33 %
8.37 %
13.85 %
0.00 %
26.25 %
1.04 %

01-408-253

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

250.00
38,268.25

0.00
956.21

150.00
500.00
500.00
875.00
2,450.00
2,500.00
500.00
7,475.00

ExpCategory: 4 - MAINTENANCE Total:

500.00
250.00
250.00
12,692.00
13,692.00

Department: 408 - INFORMATION TECHNOLOGY Total:

OUTSIDE PROFESSIONAL
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:

ExpCategory: 3 - GENERAL OPERATION
01-408-313
BOOKS & EDUCATIONAL
01-408-314
OFFICE SUPPLIES
01-408-315
FOOD SUPPLIES
01-408-316
WEARING APPAREL
01-408-318
TOOLS & EQUIPMENT
01-408-323
GAS & FUEL
01-408-332
OTHER SUPPLIES
ExpCategory: 3 - GENERAL OPERATION Total:
ExpCategory: 4 - MAINTENANCE
01-408-411
MOTOR VEHICLE MAINTENANCE
01-408-413
OFFICE EQUIPMENT MAINTENANCE
01-408-414
EQUIPMENT MAINTENANCE
01-408-418
SOFTWARE & HARDWARE

12/31/2025 2:01:15 PM

Page 34 of 79

Page 11 of 43

Page 35 of 79

Council Budget Report

01-409-262
01-409-265

For Fiscal: FY 2026 Period Ending: 12/31/2025

858.16
0.00
48,807.72

0.00
0.00
1,357.60

1,641.84
2,000.00
68,093.36

34.33 %
0.00 %
42.42%

0.00
0.00
0.00
28.89
0.00
6.03
0.00
89.98
1,239.33
137.07
55.96
0.00
1,557.26

100.74
52.50
0.00
37.11
0.00
1,253.71
381.42
148.16
3,481.23
324.73
250.28
273.19
6,303.07

0.00
0.00
0.00
0.00
0.00
1,367.72
0.00
0.00
0.00
0.00
0.00
0.00
1,367.72

5,399.26
5,447.50
2,500.00
712.89
1,500.00
878.57
4,618.58
4,851.84
21,518.77
675.27
149.72
2,226.81
50,479.21

1.83 %
0.95 %
0.00 %
4.95 %
0.00 %
74.90 %
7.63 %
2.96 %
13.92 %
32.47 %
62.57 %
10.93 %
13.19%

6,000.00
5,500.00
250.00
750.00
30,000.00
1,400.00
7,500.00
8,000.00
15,000.00
70,000.00
144,400.00

6.39
0.00
0.00
0.00
0.00
0.00
109.66
0.00
0.00
0.00
116.05

3,049.09
3,037.55
40.44
5.63
0.00
0.00
334.54
63.67
0.00
2,137.07
8,667.99

61.00
-3,022.65
0.00
0.00
2,795.05
0.00
0.00
0.00
0.00
0.00
-166.60

2,889.91
5,485.10
209.56
744.37
27,204.95
1,400.00
7,165.46
7,936.33
15,000.00
67,862.93
135,898.61

51.83 %
0.27 %
16.18 %
0.75 %
9.32 %
0.00 %
4.46 %
0.80 %
0.00 %
3.05 %
5.89%

50,000.00
50,000.00

0.00
0.00

47,218.14
47,218.14

2,781.86
2,781.86

94.44 %
94.44%

963,666.62

47,811.96

202,333.93

49,776.86

711,555.83

26.16%

286,029.14
1,078.76
4,310.00
55,411.82
4,163.06

22,097.32
0.00
0.00
4,492.90
308.16

64,141.37
0.00
0.00
12,937.61
890.32

0.00
0.00
0.00
0.00
0.00

221,887.77
1,078.76
4,310.00
42,474.21
3,272.74

22.42 %
0.00 %
0.00 %
23.35 %
21.39 %

Period
Activity

Fiscal
Activity

2,500.00
2,000.00
118,258.68

208.72
0.00
1,606.62

5,500.00
5,500.00
2,500.00
750.00
1,500.00
3,500.00
5,000.00
5,000.00
25,000.00
1,000.00
400.00
2,500.00
58,150.00

6,000.00
5,500.00
250.00
750.00
30,000.00
1,400.00
7,500.00
8,000.00
15,000.00
70,000.00
144,400.00

ExpCategory: 5 - CAPITAL OUTLAY Total:
Department: 409 - PARKS DEPARTMENT Total:

JANITORIAL SERVICE
VECTOR CONTROL
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:

ExpCategory: 3 - GENERAL OPERATION Total:
ExpCategory: 4 - MAINTENANCE
01-409-411
MOTOR VEHICLE MAINTENANCE
01-409-412
MACHINERY MAINTENANCE
01-409-413
OFFICE EQUIPMENT MAINTENANCE
01-409-414
EQUIPMENT MAINTENANCE
01-409-416
PARK EQUIPMENT
01-409-418
SOFTWARE & HARDWARE
01-409-421
BUILDING MAINTENANCE
01-409-425
MISCELLANEOUS REPAIRS
01-409-426
LIGHTING SYSTEMS
01-409-427
PARK MAINTENANCE
ExpCategory: 4 - MAINTENANCE Total:
ExpCategory: 5 - CAPITAL OUTLAY
01-409-511
NEW & USED VEHICLES

Department: 410 - PLANNING & DEVELOPMENT
ExpCategory: 1 - SALARY & BENEFITS
01-410-111
SALARIES - REGULAR
01-410-112
SALARIES - OVERTIME
01-410-114
HOLIDAY PAY
01-410-121
RETIREMENT - TMRS
01-410-122
SOCIAL SECURITY

Page 35 of 79

Percent
Used

Current
Total Budget

ExpCategory: 3 - GENERAL OPERATION
01-409-305
FLOWERS & PLANTS
01-409-311
AGRICULTURE SUPPLIES
01-409-312
CHEMICAL SUPPLIES
01-409-314
OFFICE SUPPLIES
01-409-315
FOOD SUPPLIES
01-409-316
WEARING APPAREL
01-409-318
TOOLS & EQUIPMENT
01-409-321
JANITORIAL SUPPLIES
01-409-323
GAS & FUEL
01-409-324
WELDING SUPPLIES
01-409-326
LUBE & OIL
01-409-332
OTHER SUPPLIES

12/31/2025 2:01:15 PM

Encumbrances

Variance
Favorable
(Unfavorable)

Original
Total Budget

Page 12 of 43

Page 36 of 79

Council Budget Report

01-410-123
01-410-125

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

314.22
8,369.34
86,652.86

0.00
0.00
0.00

165.24
31,829.70
305,018.42

65.54 %
20.82 %
22.12%

0.00
92.08
0.00
0.00
0.00
0.00
695.00
0.00
0.00
0.00
0.00
0.00
787.08

0.00
260.06
0.00
127.83
448.00
3,731.91
695.00
0.00
0.00
0.00
0.00
0.00
5,262.80

0.00
0.00
0.00
0.00
451.02
0.00
80.00
376.96
0.00
0.00
0.00
0.00
907.98

3,000.00
1,609.94
250.00
1,822.17
5,780.98
-83.78
3,355.00
193.04
3,500.00
1,000.00
1,250.00
1,500.00
23,177.35

0.00 %
13.91 %
0.00 %
6.56 %
13.46 %
102.30 %
18.77 %
66.13 %
0.00 %
0.00 %
0.00 %
0.00 %
21.03%

800.00
1,500.00
0.00
1,000.00
400.00
1,900.00
150.00
500.00
6,250.00

0.00
7.98
44.11
0.00
0.00
148.29
0.00
0.00
200.38

0.00
217.98
126.25
0.00
26.09
227.59
0.00
8.30
606.21

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

800.00
1,282.02
-126.25
1,000.00
373.91
1,672.41
150.00
491.70
5,643.79

0.00 %
14.53 %
0.00 %
0.00 %
6.52 %
11.98 %
0.00 %
1.66 %
9.70%

ExpCategory: 4 - MAINTENANCE Total:

1,000.00
10,929.12
22,916.90
34,846.02

0.00
711.46
0.00
711.46

33.00
4,011.43
18,768.00
22,812.43

0.00
0.00
0.00
0.00

967.00
6,917.69
4,148.90
12,033.59

3.30 %
36.70 %
81.90 %
65.47%

Department: 410 - PLANNING & DEVELOPMENT Total:

462,115.43

31,777.19

115,334.30

907.98

345,873.15

25.15%

2,519,820.65
197,835.08
78,574.57
100,527.23
543,909.31

189,902.09
17,736.96
2,775.80
11,232.13
43,089.94

514,498.17
54,746.19
10,027.12
11,232.13
118,213.85

0.00
0.00
0.00
0.00
0.00

2,005,322.48
143,088.89
68,547.45
89,295.10
425,695.46

20.42 %
27.67 %
12.76 %
11.17 %
21.73 %

WORKERS' COMPENSATION
GROUP INSURANCE
ExpCategory: 1 - SALARY & BENEFITS Total:

ExpCategory: 2 - CONTRACTUL/MISC SERVICES
01-410-211
POSTAGE
01-410-212
COMMUNICATIONS
01-410-213
PRINTING
01-410-214
PUBLIC NOTICES
01-410-215
TRAVEL
01-410-220
INSURANCES
01-410-236
STAFF TRAINING
01-410-252
DUES & SUBSCRIPTIONS
01-410-253
OUTSIDE PROFESSIONAL
01-410-254
SPECIAL SERVICES
01-410-255
DAMAGE CLAIMS
01-410-275
CREDIT CARD PROCESSING FEES
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:
ExpCategory: 3 - GENERAL OPERATION
01-410-313
BOOKS & EDUCATIONAL
01-410-314
OFFICE SUPPLIES
01-410-315
FOOD SUPPLIES
01-410-316
WEARING APPAREL
01-410-318
TOOLS & EQUIPMENT
01-410-323
GAS & FUEL
01-410-326
LUBE & OIL
01-410-332
OTHER SUPPLIES
ExpCategory: 3 - GENERAL OPERATION Total:
ExpCategory: 4 - MAINTENANCE
01-410-411
MOTOR VEHICLE MAINTENANCE
01-410-413
OFFICE EQUIPMENT MAINTENANCE
01-410-418
SOFTWARE & HARDWARE

Department: 411 - POLICE DEPARTMENT
ExpCategory: 1 - SALARY & BENEFITS
01-411-111
SALARIES - REGULAR
01-411-112
SALARIES - OVERTIME
01-411-113
SALARIES - SEASONAL & P-T
01-411-114
HOLIDAY PAY
01-411-121
RETIREMENT - TMRS

12/31/2025 2:01:15 PM

Page 36 of 79

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

479.46
40,199.04
391,671.28

0.00
3,179.89
30,078.27

3,000.00
1,870.00
250.00
1,950.00
6,680.00
3,648.13
4,130.00
570.00
3,500.00
1,000.00
1,250.00
1,500.00
29,348.13

800.00
1,500.00
0.00
1,000.00
400.00
1,900.00
150.00
500.00
6,250.00

Page 13 of 43

Page 37 of 79

Council Budget Report

01-411-122
01-411-123
01-411-124
01-411-125
01-411-126

For Fiscal: FY 2026 Period Ending: 12/31/2025

SOCIAL SECURITY
WORKERS' COMPENSATION
INSURANCE - HAZARD
GROUP INSURANCE
LAW ENFORCEMENT LIABILITY
ExpCategory: 1 - SALARY & BENEFITS Total:

ExpCategory: 2 - CONTRACTUL/MISC SERVICES
01-411-211
POSTAGE
01-411-212
COMMUNICATIONS
01-411-213
PRINTING
01-411-214
PUBLIC NOTICES
01-411-215
TRAVEL
01-411-220
INSURANCES
01-411-231
EQUIPMENT & LAND RENTAL
01-411-236
STAFF TRAINING
01-411-240
POLICE COMMUNITY RELATIONS
01-411-243
POLICE ACCREDITATION PROGRAM
01-411-251
UTILITIES
01-411-252
DUES & SUBSCRIPTIONS
01-411-253
OUTSIDE PROFESSIONAL
01-411-254
SPECIAL SERVICES
01-411-255
DAMAGE CLAIMS
01-411-256
LAUNDRY
01-411-260
PEST & GERM CONTROL
01-411-262
JANITORIAL SERVICE
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:
ExpCategory: 3 - GENERAL OPERATION
01-411-310
POLICE AMMUNTION
01-411-312
CHEMICAL SUPPLIES
01-411-313
BOOKS & EDUCATIONAL
01-411-314
OFFICE SUPPLIES
01-411-315
FOOD SUPPLIES
01-411-316
WEARING APPAREL
01-411-317
PHOTO/DUPLICATING SUPPLIE
01-411-318
TOOLS & EQUIPMENT
01-411-320
LAB SUPPLIES
01-411-321
JANITORIAL SUPPLIES
01-411-323
GAS & FUEL
01-411-326
LUBE & OIL
01-411-327
CITY JAIL EXPENSES

12/31/2025 2:01:15 PM

Page 37 of 79

Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

9,543.35
29,657.85
0.00
61,362.76
32,028.36
841,309.78

0.00
0.00
0.00
0.00
0.00
0.00

36,202.84
2,833.13
1,050.00
261,993.33
-1,331.36
3,032,697.32

20.86 %
91.28 %
0.00 %
18.98 %
104.34 %
21.72%

0.00
2,350.08
0.00
0.00
306.00
0.00
0.00
0.00
0.00
0.00
1,785.52
0.00
0.00
0.00
0.00
0.00
0.00
211.28
4,652.88

66.86
10,184.51
0.00
0.00
2,323.94
57,428.30
0.00
0.00
0.00
0.00
5,099.39
5,362.22
265.00
0.00
0.00
504.72
200.00
1,050.08
82,485.02

8.28
55.58
0.00
0.00
6,244.50
0.00
0.00
13,498.00
362.30
0.00
0.00
1,434.81
267.50
0.00
0.00
186.99
0.00
0.00
22,057.96

924.86
34,445.91
750.00
250.00
19,831.56
-4,843.26
250.00
18,102.00
4,637.70
2,940.00
26,900.61
17,687.89
5,337.50
500.00
500.00
5,308.29
400.00
4,449.92
138,372.98

7.51 %
22.92 %
0.00 %
0.00 %
30.17 %
109.21 %
0.00 %
42.72 %
7.25 %
0.00 %
15.94 %
27.76 %
9.07 %
0.00 %
0.00 %
11.53 %
33.33 %
19.09 %
43.04%

0.00
0.00
0.00
196.38
0.00
0.00
0.00
0.00
0.00
0.00
5,587.81
279.80
0.00

0.00
0.00
0.00
827.38
229.27
1,056.11
0.00
24,058.83
0.00
0.00
11,390.04
655.01
0.00

0.00
0.00
354.62
0.00
559.89
4,724.47
0.00
380.15
132.01
0.00
0.00
0.00
0.00

15,000.00
1,500.00
145.38
2,672.62
4,210.84
40,469.42
500.00
62,530.02
1,867.99
1,200.00
64,609.96
1,344.99
1,500.00

0.00 %
0.00 %
70.92 %
23.64 %
15.78 %
12.50 %
0.00 %
28.10 %
6.60 %
0.00 %
14.99 %
32.75 %
0.00 %

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

45,746.19
32,490.98
1,050.00
323,356.09
30,697.00
3,874,007.10

3,490.74
0.00
0.00
23,422.43
0.00
291,650.09

1,000.00
44,686.00
750.00
250.00
28,400.00
52,585.04
250.00
31,600.00
5,000.00
2,940.00
32,000.00
24,484.92
5,870.00
500.00
500.00
6,000.00
600.00
5,500.00
242,915.96

15,000.00
1,500.00
500.00
3,500.00
5,000.00
46,250.00
500.00
86,969.00
2,000.00
1,200.00
76,000.00
2,000.00
1,500.00

Page 14 of 43

Page 38 of 79

Council Budget Report

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

-10.00
38,206.64

0.00
6,151.14

5,010.00
202,561.22

-0.20 %
17.96%

211.95
0.00
0.00
0.00
18,849.00
0.00
19,060.95

5,878.73
0.00
1,427.11
692.31
36,276.53
721.98
44,996.66

8,288.66
0.00
0.00
0.00
17,898.21
0.00
26,186.87

30,152.61
1,000.00
2,322.89
1,807.69
50,303.99
9,278.02
94,865.20

31.97 %
0.00 %
38.06 %
27.69 %
51.85 %
7.22 %
42.87%

208,810.00
85,693.00
12,000.00
130,161.00
436,664.00

0.00
0.00
0.00
0.00
0.00

75,800.00
0.00
0.00
130,160.91
205,960.91

171,534.34
9,426.34
0.00
0.00
180,960.68

-38,524.34
76,266.66
12,000.00
0.09
49,742.41

118.45 %
11.00 %
0.00 %
100.00 %
88.61%

4,966,554.79

321,417.91

1,212,959.01

235,356.65

3,518,239.13

29.16%

249,635.25
1,891.47
1,644.84
48,544.66
3,647.14
251.53
27,691.32
333,306.21

19,512.26
0.00
0.00
3,983.38
279.70
0.00
2,180.99
25,956.33

57,659.48
648.21
0.00
11,895.13
836.92
277.67
5,737.90
77,055.31

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

191,975.77
1,243.26
1,644.84
36,649.53
2,810.22
-26.14
21,953.42
256,250.90

23.10 %
34.27 %
0.00 %
24.50 %
22.95 %
110.39 %
20.72 %
23.12%

100.00
2,500.00
200.00
150.00
2,500.00
3,887.07
2,000.00
500.00
750.00
12,587.07

0.00
131.84
0.00
0.00
0.00
0.00
0.00
0.00
0.00
131.84

0.00
395.48
0.00
0.00
0.00
3,938.56
0.00
0.00
0.00
4,334.04

0.00
0.00
0.00
0.00
683.68
0.00
161.00
207.72
0.00
1,052.40

100.00
2,104.52
200.00
150.00
1,816.32
-51.49
1,839.00
292.28
750.00
7,200.63

0.00 %
15.82 %
0.00 %
0.00 %
27.35 %
101.32 %
8.05 %
41.54 %
0.00 %
42.79%

250.00

0.00

250.00

0.00 %

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

5,000.00
246,919.00

-10.00
6,053.99

44,320.00
1,000.00
3,750.00
2,500.00
104,478.73
10,000.00
166,048.73

ExpCategory: 5 - CAPITAL OUTLAY Total:

208,810.00
85,693.00
12,000.00
130,161.00
436,664.00

Department: 411 - POLICE DEPARTMENT Total:
Department: 412 - PUBLIC WORKS ADMIN
ExpCategory: 1 - SALARY & BENEFITS
01-412-111
SALARIES - REGULAR
01-412-112
SALARIES - OVERTIME
01-412-114
HOLIDAY PAY
01-412-121
RETIREMENT - TMRS
01-412-122
SOCIAL SECURITY
01-412-123
WORKERS' COMPENSATION
01-412-125
GROUP INSURANCE
ExpCategory: 1 - SALARY & BENEFITS Total:

01-411-332

OTHER SUPPLIES
ExpCategory: 3 - GENERAL OPERATION Total:

ExpCategory: 4 - MAINTENANCE
01-411-411
MOTOR VEHICLE MAINTENANCE
01-411-412
MACHINERY MAINTENANCE
01-411-413
OFFICE EQUIPMENT MAINTENANCE
01-411-414
EQUIPMENT MAINTENANCE
01-411-418
SOFTWARE & HARDWARE
01-411-421
BUILDING MAINTENANCE
ExpCategory: 4 - MAINTENANCE Total:
ExpCategory: 5 - CAPITAL OUTLAY
01-411-511
NEW & USED VEHICLES
01-411-514
OTHER EQUIPMENT
01-411-521
Building Improvements
01-411-535
CAPITAL LEASE PURCHASE PAYMENT

ExpCategory: 2 - CONTRACTUL/MISC SERVICES
01-412-211
POSTAGE
01-412-212
COMMUNICATIONS
01-412-213
PRINTING
01-412-214
PUBLIC NOTICES
01-412-215
TRAVEL
01-412-220
INSURANCES
01-412-236
STAFF TRAINING
01-412-252
DUES & SUBSCRIPTIONS
01-412-253
OUTSIDE PROFESSIONAL
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:
ExpCategory: 3 - GENERAL OPERATION
01-412-313
BOOKS & EDUCATIONAL

12/31/2025 2:01:15 PM

Page 38 of 79

Page 15 of 43

Page 39 of 79

Council Budget Report

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

3.99
233.71
0.00
0.00
51.19
450.02
818.28
117.28
1,674.47

0.00
256.45
0.00
11.38
0.00
0.00
0.00
574.57
842.40

1,496.01
509.84
50.00
488.62
248.81
2,049.98
381.72
1,808.15
7,283.13

0.27 %
49.02 %
0.00 %
2.28 %
17.06 %
18.00 %
68.19 %
27.67 %
25.68%

0.00
0.00
0.00
0.00
0.00
0.00

98.08
0.00
0.00
0.00
0.00
98.08

0.00
0.00
0.00
0.00
0.00
0.00

901.92
500.00
2,250.00
500.00
3,000.00
7,151.92

9.81 %
0.00 %
0.00 %
0.00 %
0.00 %
1.35%

362,943.28

26,356.70

83,161.90

1,894.80

277,886.58

23.44%

215,879.53
1,508.90
232,090.88
41,955.97
20,327.91
3,863.95
25,099.08
540,726.22

16,091.72
0.00
4,192.17
3,265.00
553.79
0.00
1,989.11
26,091.79

45,082.38
1,790.45
16,057.63
9,415.32
1,921.19
4,945.95
5,229.42
84,442.34

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

170,797.15
-281.55
216,033.25
32,540.65
18,406.72
-1,082.00
19,869.66
456,283.88

20.88 %
118.66 %
6.92 %
22.44 %
9.45 %
128.00 %
20.84 %
15.62%

250.00
3,500.00
200.00
500.00
7,500.00
32,371.63
750.00
6,000.00
42,000.00
3,000.00
750.00
3,000.00

0.00
202.65
0.00
0.00
481.00
0.00
0.00
550.00
4,879.36
0.00
0.00
0.00

1,005.33
441.64
0.00
0.00
1,131.00
30,189.18
0.00
550.00
11,299.02
0.00
0.00
0.00

0.00
0.00
0.00
0.00
724.22
0.00
0.00
0.00
0.00
2,572.11
0.00
0.00

-755.33
3,058.36
200.00
500.00
5,644.78
2,182.45
750.00
5,450.00
30,700.98
427.89
750.00
3,000.00

402.13 %
12.62 %
0.00 %
0.00 %
24.74 %
93.26 %
0.00 %
9.17 %
26.90 %
85.74 %
0.00 %
0.00 %

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

1,500.00
1,000.00
50.00
500.00
300.00
2,500.00
1,200.00
2,500.00
9,800.00

3.99
6.03
0.00
0.00
0.00
206.37
0.00
52.14
268.53

ExpCategory: 4 - MAINTENANCE Total:

1,000.00
500.00
2,250.00
500.00
3,000.00
7,250.00

Department: 412 - PUBLIC WORKS ADMIN Total:

362,943.28

Department: 413 - RECREATION
ExpCategory: 1 - SALARY & BENEFITS
01-413-111
SALARIES - REGULAR
01-413-112
SALARIES - OVERTIME
01-413-113
SALARIES - SEASONAL & P-T
01-413-121
RETIREMENT - TMRS
01-413-122
SOCIAL SECURITY
01-413-123
WORKERS' COMPENSATION
01-413-125
GROUP INSURANCE
ExpCategory: 1 - SALARY & BENEFITS Total:
ExpCategory: 2 - CONTRACTUL/MISC SERVICES
01-413-211
POSTAGE
01-413-212
COMMUNICATIONS
01-413-213
PRINTING
01-413-214
PUBLIC NOTICES
01-413-215
TRAVEL
01-413-220
INSURANCES
01-413-231
EQUIPMENT & LAND RENTAL
01-413-236
STAFF TRAINING
01-413-251
UTILITIES
01-413-252
DUES & SUBSCRIPTIONS
01-413-253
OUTSIDE PROFESSIONAL
01-413-254
SPECIAL SERVICES

01-412-314
01-412-316
01-412-317
01-412-318
01-412-321
01-412-323
01-412-331
01-412-332

OFFICE SUPPLIES
WEARING APPAREL
PHOTO/DUPLICATING SUPPLIE
TOOLS & EQUIPMENT
JANITORIAL SUPPLIES
GAS & FUEL
SAFTEY PROGRAM
OTHER SUPPLIES
ExpCategory: 3 - GENERAL OPERATION Total:

ExpCategory: 4 - MAINTENANCE
01-412-411
MOTOR VEHICLE MAINTENANCE
01-412-412
MACHINERY MAINTENANCE
01-412-413
OFFICE EQUIPMENT MAINTENANCE
01-412-414
EQUIPMENT MAINTENANCE
01-412-418
SOFTWARE & HARDWARE

12/31/2025 2:01:15 PM

Page 39 of 79

Page 16 of 43

Page 40 of 79

Council Budget Report

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

0.00
150.00
1,149.55
45,915.72

0.00
0.00
0.00
3,296.33

100.00
2,350.00
7,850.45
62,209.58

0.00 %
6.00 %
12.77 %
44.17%

0.00
0.00
0.00
0.00
0.00
0.00
0.00
7,681.86
59.78
0.00
7,741.64

1,950.00
0.00
1.18
-735.79
0.00
0.00
0.00
7,681.86
247.10
124.66
9,269.01

1,131.32
0.00
0.00
641.68
512.90
0.00
0.00
123.71
0.00
571.88
2,981.49

1,918.68
200.00
1,498.82
30,094.11
2,487.10
250.00
3,000.00
2,194.43
4,752.90
2,803.46
49,199.50

61.63 %
0.00 %
0.08 %
-0.31 %
17.10 %
0.00 %
0.00 %
78.06 %
4.94 %
19.90 %
19.94%

1,000.00
250.00
1,500.00
14,000.00
22,000.00
5,000.00
43,750.00

0.00
0.00
0.00
0.00
180.29
0.00
180.29

35.00
0.00
103.98
379.65
4,858.58
0.00
5,377.21

7.50
0.00
0.00
0.00
3,509.97
0.00
3,517.47

957.50
250.00
1,396.02
13,620.35
13,631.45
5,000.00
34,855.32

4.25 %
0.00 %
6.93 %
2.71 %
38.04 %
0.00 %
20.33%

ExpCategory: 5 - CAPITAL OUTLAY Total:

15,000.00
72,000.00
87,000.00

0.00
40,860.78
40,860.78

0.00
89,269.69
89,269.69

0.00
0.00
0.00

15,000.00
-17,269.69
-2,269.69

0.00 %
123.99 %
102.61%

Department: 413 - RECREATION Total:

844,347.85

81,182.36

234,273.97

9,795.29

600,278.59

28.91%

Department: 414 - SOLID WASTE
ExpCategory: 1 - SALARY & BENEFITS
01-414-111
SALARIES - REGULAR
01-414-112
SALARIES - OVERTIME
01-414-114
HOLIDAY PAY
01-414-121
RETIREMENT - TMRS
01-414-122
SOCIAL SECURITY
01-414-123
WORKERS' COMPENSATION
01-414-125
GROUP INSURANCE
ExpCategory: 1 - SALARY & BENEFITS Total:

605,711.39
60,839.61
11,588.50
130,880.92
9,833.02
9,493.95
104,479.19
932,826.58

44,273.18
6,174.80
0.00
10,507.51
722.57
0.00
8,423.70
70,101.76

123,036.96
20,233.41
0.00
28,626.12
2,216.42
10,237.93
23,852.72
208,203.56

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

482,674.43
40,606.20
11,588.50
102,254.80
7,616.60
-743.98
80,626.47
724,623.02

20.31 %
33.26 %
0.00 %
21.87 %
22.54 %
107.84 %
22.83 %
22.32%

01-413-259
01-413-260
01-413-275

REFUNDS
PEST & GERM CONTROL
CREDIT CARD FEES
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:

ExpCategory: 3 - GENERAL OPERATION
01-413-312
CHEMICAL SUPPLIES
01-413-313
BOOKS & EDUCATIONAL
01-413-314
OFFICE SUPPLIES
01-413-315
FOOD SUPPLIES
01-413-316
WEARING APPAREL
01-413-317
PHOTO/DUPLICATING SUPPLIE
01-413-318
TOOLS & EQUIPMENT
01-413-321
JANITORIAL SUPPLIES
01-413-323
GAS & FUEL
01-413-332
OTHER SUPPLIES
ExpCategory: 3 - GENERAL OPERATION Total:
ExpCategory: 4 - MAINTENANCE
01-413-411
MOTOR VEHICLE MAINTENANCE
01-413-413
OFFICE EQUIPMENT MAINTENANCE
01-413-414
EQUIPMENT MAINTENANCE
01-413-418
SOFTWARE & HARDWARE
01-413-421
BUILDING MAINTENANCE
01-413-425
MISCELLANEOUS REPAIRS
ExpCategory: 4 - MAINTENANCE Total:
ExpCategory: 5 - CAPITAL OUTLAY
01-413-514
OTHER EQUIPMENT
01-413-521
BUILDING IMPROVEMENTS

12/31/2025 2:01:15 PM

Page 40 of 79

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

100.00
2,500.00
9,000.00
111,421.63

0.00
0.00
194.85
6,307.86

5,000.00
200.00
1,500.00
30,000.00
3,000.00
250.00
3,000.00
10,000.00
5,000.00
3,500.00
61,450.00

1,000.00
250.00
1,500.00
14,000.00
22,000.00
5,000.00
43,750.00

Page 17 of 43

Page 41 of 79

Council Budget Report

For Fiscal: FY 2026 Period Ending: 12/31/2025

ExpCategory: 2 - CONTRACTUL/MISC SERVICES
01-414-200
SANITARY LANDFILL
01-414-211
POSTAGE
01-414-212
COMMUNICATIONS
01-414-213
PRINTING
01-414-214
PUBLIC NOTICES
01-414-215
TRAVEL
01-414-220
INSURANCES
01-414-231
EQUIPMENT & LAND RENTAL
01-414-236
STAFF TRAINING
01-414-251
UTILITIES
01-414-252
DUES & SUBSCRIPTIONS
01-414-253
OUTSIDE PROFESSIONAL
01-414-254
SPECIAL SERVICES
01-414-255
DAMAGE CLAIMS
01-414-260
PEST & GERM CONTROL
01-414-275
CREDIT CARD PROCESSING FEES
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:
ExpCategory: 3 - GENERAL OPERATION
01-414-311
AGRICULTURE SUPPLIES
01-414-312
CHEMICAL SUPPLIES
01-414-314
OFFICE SUPPLIES
01-414-315
FOOD SUPPLIES
01-414-316
WEARING APPAREL
01-414-317
PHOTO/DUPLICATING SUPPLIE
01-414-318
TOOLS & EQUIPMENT
01-414-321
JANITORIAL SUPPLIES
01-414-323
GAS & FUEL
01-414-324
WELDING SUPPLIES
01-414-326
LUBE & OIL
01-414-332
OTHER SUPPLIES
ExpCategory: 3 - GENERAL OPERATION Total:
ExpCategory: 4 - MAINTENANCE
01-414-411
MOTOR VEHICLE MAINTENANCE
01-414-412
MACHINERY MAINTENANCE
01-414-413
OFFICE EQUIPMENT MAINTENANCE
01-414-414
EQUIPMENT MAINTENANCE
01-414-418
SOFTWARE & HARDWARE
01-414-421
BUILDING MAINTENANCE
ExpCategory: 4 - MAINTENANCE Total:

12/31/2025 2:01:15 PM

Page 41 of 79

Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

101,005.41
0.00
137.74
0.00
0.00
0.00
32,478.23
0.00
0.00
1,049.48
0.00
534.00
1,757.50
43.89
60.00
14.48
137,080.73

0.00
0.00
0.00
0.00
0.00
1,182.98
0.00
0.00
0.00
0.00
138.48
0.00
975.00
0.00
0.00
0.00
2,296.46

498,994.59
90.00
822.26
500.00
600.00
1,317.02
-378.23
400.00
10,000.00
13,950.52
311.52
1,966.00
7,267.50
956.11
390.00
3,485.52
540,672.81

16.83 %
0.00 %
14.35 %
0.00 %
0.00 %
47.32 %
101.18 %
0.00 %
0.00 %
7.00 %
30.77 %
21.36 %
27.33 %
4.39 %
13.33 %
0.41 %
20.50%

0.00
0.00
60.07
0.00
6.03
0.00
822.60
170.38
8,267.75
0.00
0.00
0.00
9,326.83

0.00
0.00
1,361.84
171.50
619.61
0.00
1,063.61
595.57
17,237.62
0.00
458.71
0.00
21,508.46

0.00
0.00
0.00
446.57
2,222.55
0.00
399.99
0.00
0.00
0.00
0.00
0.00
3,069.11

250.00
250.00
1,138.16
1,881.93
5,157.84
50.00
1,036.40
1,904.43
107,762.38
400.00
3,541.29
1,000.00
124,372.43

0.00 %
0.00 %
54.47 %
24.72 %
35.53 %
0.00 %
58.54 %
23.82 %
13.79 %
0.00 %
11.47 %
0.00 %
16.50%

9,826.85
0.00
0.00
2,927.20
0.00
2,277.96
15,032.01

21,841.88
2,970.52
0.00
14,487.51
0.00
2,554.19
41,854.10

2,722.36
-3,097.63
0.00
8,148.00
0.00
0.00
7,772.73

95,435.76
7,627.11
400.00
17,364.49
2,500.00
7,445.81
130,773.17

20.47 %
-1.69 %
0.00 %
56.59 %
0.00 %
25.54 %
27.51%

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

600,000.00
90.00
960.00
500.00
600.00
2,500.00
32,100.00
400.00
10,000.00
15,000.00
450.00
2,500.00
10,000.00
1,000.00
450.00
3,500.00
680,050.00

9.59
0.00
45.92
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
323.00
0.00
0.00
0.00
0.00
378.51

250.00
250.00
2,500.00
2,500.00
8,000.00
50.00
2,500.00
2,500.00
125,000.00
400.00
4,000.00
1,000.00
148,950.00

120,000.00
7,500.00
400.00
40,000.00
2,500.00
10,000.00
180,400.00

Page 18 of 43

Page 42 of 79

Council Budget Report

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

0.00
75,941.00
75,941.00

241,697.65
24,190.00
265,887.65

-21,697.65
26,869.00
5,171.35

109.86 %
78.84 %
98.51%

108,210.11

484,587.85

279,025.95

1,525,612.78

33.36%

377,986.78
12,255.25
13,148.42
75,316.71
5,658.51
6,087.78
66,888.23
557,341.68

25,095.36
419.28
0.00
5,182.89
356.27
0.00
4,844.13
35,897.93

68,808.85
2,375.20
0.00
14,357.62
988.65
10,985.32
11,672.72
109,188.36

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

309,177.93
9,880.05
13,148.42
60,959.09
4,669.86
-4,897.54
55,215.51
448,153.32

18.20 %
19.38 %
0.00 %
19.06 %
17.47 %
180.45 %
17.45 %
19.59%

50.00
1,560.00
150.00
3,000.00
17,022.08
750.00
5,000.00
500.00
1,000.00
750.00
29,782.08

0.00
75.44
0.00
0.00
0.00
0.00
0.00
0.00
14.00
0.00
89.44

0.00
215.97
0.00
-527.00
17,394.45
0.00
0.00
0.00
56.00
0.00
17,139.42

0.00
0.00
0.00
0.00
0.00
0.00
80.00
138.48
0.00
0.00
218.48

50.00
1,344.03
150.00
3,527.00
-372.37
750.00
4,920.00
361.52
944.00
750.00
12,424.18

0.00 %
13.84 %
0.00 %
-17.57 %
102.19 %
0.00 %
1.60 %
27.70 %
5.60 %
0.00 %
58.28%

7,000.00
500.00
500.00
500.00
4,500.00
2,000.00
500.00
12,000.00
24,000.00
500.00
500.00

0.00
0.00
32.88
0.00
6.03
325.52
0.00
0.00
1,163.93
0.00
0.00

0.00
0.00
32.88
52.50
1,570.90
509.60
101.04
1,992.81
3,077.12
0.00
0.00

0.00
0.00
0.00
0.00
1,367.72
0.00
0.00
0.00
0.00
0.00
0.00

7,000.00
500.00
467.12
447.50
1,561.38
1,490.40
398.96
10,007.19
20,922.88
500.00
500.00

0.00 %
0.00 %
6.58 %
10.50 %
65.30 %
25.48 %
20.21 %
16.61 %
12.82 %
0.00 %
0.00 %

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

ExpCategory: 5 - CAPITAL OUTLAY Total:

220,000.00
127,000.00
347,000.00

0.00
13,371.00
13,371.00

Department: 414 - SOLID WASTE Total:

2,289,226.58

Department: 415 - STREET & ALLEY MAINTENANC
ExpCategory: 1 - SALARY & BENEFITS
01-415-111
SALARIES - REGULAR
01-415-112
SALARIES - OVERTIME
01-415-114
HOLIDAY PAY
01-415-121
RETIREMENT - TMRS
01-415-122
SOCIAL SECURITY
01-415-123
WORKERS' COMPENSATION
01-415-125
GROUP INSURANCE
ExpCategory: 1 - SALARY & BENEFITS Total:

377,986.78
12,255.25
13,148.42
75,316.71
5,658.51
6,087.78
66,888.23
557,341.68

ExpCategory: 5 - CAPITAL OUTLAY
01-414-511
NEW & USED VEHICLES
01-414-514
OTHER EQUIPMENT

ExpCategory: 2 - CONTRACTUL/MISC SERVICES
01-415-211
POSTAGE
01-415-212
COMMUNICATIONS
01-415-213
PRINTING
01-415-215
TRAVEL
01-415-220
INSURANCES
01-415-231
EQUIPMENT & LAND RENTAL
01-415-236
STAFF TRAINING
01-415-252
DUES & SUBSCRIPTIONS
01-415-253
OUTSIDE PROFESSIONAL
01-415-255
DAMAGE CLAIMS
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:
ExpCategory: 3 - GENERAL OPERATION
01-415-312
CHEMICAL SUPPLIES
01-415-313
BOOKS & EDUCATIONAL
01-415-314
OFFICE SUPPLIES
01-415-315
FOOD SUPPLIES
01-415-316
WEARING APPAREL
01-415-318
TOOLS & EQUIPMENT
01-415-321
JANITORIAL SUPPLIES
01-415-322
STREET & SIGN MARKING
01-415-323
GAS & FUEL
01-415-324
WELDING SUPPLIES
01-415-326
LUBE & OIL

12/31/2025 2:01:15 PM

Page 42 of 79

Page 19 of 43

Page 43 of 79

Council Budget Report

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

63.20
7,400.05

0.00
1,367.72

1,436.80
45,232.23

4.21 %
16.24%

76.97
54.17
0.00
6.36
0.00
2,770.84
2,908.34

1,431.12
3,151.79
0.00
967.61
0.00
2,539.78
8,090.30

45.22
-3,097.63
0.00
0.00
0.00
0.00
-3,052.41

8,523.66
3,945.84
500.00
2,032.39
1,500.00
47,460.22
63,962.11

14.76 %
1.35 %
0.00 %
32.25 %
0.00 %
5.08 %
7.30%

70,000.00
70,000.00

0.00
0.00

62,712.73
62,712.73

7,287.27
7,287.27

89.59 %
89.59%

780,123.76

40,424.07

141,818.13

61,246.52

577,059.11

26.03%

741,071.63
303,038.19
20,566.83
37,165.74
208,686.18
15,678.50
11,839.59
152,498.66
1,490,545.32

45,882.98
19,658.24
495.84
5,024.18
14,327.86
1,046.32
0.00
7,383.70
93,819.12

121,088.53
50,806.43
687.84
5,024.18
35,923.79
2,580.04
7,705.07
18,410.12
242,226.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

619,983.10
252,231.76
19,878.99
32,141.56
172,762.39
13,098.46
4,134.52
134,088.54
1,248,319.32

16.34 %
16.77 %
3.34 %
13.52 %
17.21 %
16.46 %
65.08 %
12.07 %
16.25%

250.00
8,160.00
250.00
100.00
6,000.00
20,833.34
1,000.00
7,000.00
1,570.00
3,000.00
1,500.00
500.00
250.00
50,413.34

0.00
436.92
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
436.92

0.00
2,096.59
0.00
0.00
200.00
19,945.26
0.00
0.00
0.00
2,000.00
0.00
0.00
0.00
24,241.85

0.00
0.00
0.00
0.00
0.00
0.00
0.00
2,596.52
138.48
0.00
0.00
0.00
0.00
2,735.00

250.00
6,063.41
250.00
100.00
5,800.00
888.08
1,000.00
4,403.48
1,431.52
1,000.00
1,500.00
500.00
250.00
23,436.49

0.00 %
25.69 %
0.00 %
0.00 %
3.33 %
95.74 %
0.00 %
37.09 %
8.82 %
66.67 %
0.00 %
0.00 %
0.00 %
53.51%

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

1,500.00
54,000.00

0.00
1,528.36

10,000.00
4,000.00
500.00
3,000.00
1,500.00
50,000.00
69,000.00

ExpCategory: 5 - CAPITAL OUTLAY Total:

70,000.00
70,000.00

Department: 415 - STREET & ALLEY MAINTENANC Total:
Department: 416 - EMERGENCY MEDICAL SERVICE
ExpCategory: 1 - SALARY & BENEFITS
01-416-111
SALARIES - REGULAR
01-416-112
SALARIES - OVERTIME
01-416-113
SALARIES - SEASONAL & P-T
01-416-114
HOLIDAY PAY
01-416-121
RETIREMENT - TMRS
01-416-122
SOCIAL SECURITY
01-416-123
WORKERS' COMPENSATION
01-416-125
GROUP INSURANCE
ExpCategory: 1 - SALARY & BENEFITS Total:

01-415-332

OTHER SUPPLIES
ExpCategory: 3 - GENERAL OPERATION Total:

ExpCategory: 4 - MAINTENANCE
01-415-411
MOTOR VEHICLE MAINTENANCE
01-415-412
MACHINERY MAINTENANCE
01-415-413
OFFICE EQUIPMENT MAINTENANCE
01-415-414
EQUIPMENT MAINTENANCE
01-415-418
SOFTWARE & HARDWARE
01-415-422
RIGHTS OF WAY
ExpCategory: 4 - MAINTENANCE Total:
ExpCategory: 5 - CAPITAL OUTLAY
01-415-511
NEW & USED VEHICLES

ExpCategory: 2 - CONTRACTUL/MISC SERVICES
01-416-211
POSTAGE
01-416-212
COMMUNICATIONS
01-416-213
PRINTING
01-416-214
PUBLIC NOTICES
01-416-215
TRAVEL
01-416-220
INSURANCES
01-416-231
EQUIPMENT & LAND RENTAL
01-416-236
STAFF TRAINING
01-416-252
DUES & SUBSCRIPTIONS
01-416-253
OUTSIDE PROFESSIONAL
01-416-254
SPECIAL SERVICES
01-416-255
DAMAGE CLAIMS
01-416-256
LAUNDRY
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:

12/31/2025 2:01:15 PM

Page 43 of 79

Page 20 of 43

Page 44 of 79

Council Budget Report

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

2,100.55
0.00
0.55
126.00
2,662.88
0.00
12,412.84
14.39
6,323.91
143.40
17.22
23,801.74

0.00
545.83
0.00
0.00
4,469.75
0.00
4,212.45
0.00
0.00
0.00
0.00
9,228.03

12,899.45
204.17
1,499.45
624.00
21,267.37
250.00
58,374.71
1,485.61
38,676.09
856.60
1,482.78
137,620.23

14.00 %
72.78 %
0.04 %
16.80 %
25.11 %
0.00 %
22.17 %
0.96 %
14.05 %
14.34 %
1.15 %
19.36%

22.38
0.00
0.00
0.00
0.00
0.00
22.38

7,968.11
0.00
0.00
0.00
0.00
357.74
8,325.85

0.00
0.00
0.00
1,962.00
0.00
0.00
1,962.00

7,031.89
1,000.00
7,500.00
14,538.00
2,500.00
-357.74
32,212.15

53.12 %
0.00 %
0.00 %
11.89 %
0.00 %
0.00 %
24.21%

87,000.00
200,000.00
287,000.00

0.00
0.00
0.00

76,655.37
0.00
76,655.37

0.00
0.00
0.00

10,344.63
200,000.00
210,344.63

88.11 %
0.00 %
26.71%

2,041,108.66

98,344.57

375,250.81

13,925.03

1,651,932.82

19.07%

21,262.02
21,262.02

0.00
0.00

20,581.67
20,581.67

0.00
0.00

680.35
680.35

96.80 %
96.80%

250.00
250.00

0.00
0.00

250.00
250.00

0.00 %
0.00%

1,000.00
2,500.00
3,500.00

0.00
0.00
0.00

0.00
23,665.74
23,665.74

1,000.00
-21,165.74
-20,165.74

0.00 %
946.63 %
676.16%

25,000.00

0.00

25,000.00

0.00 %

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

15,000.00
750.00
1,500.00
750.00
28,400.00
250.00
75,000.00
1,500.00
45,000.00
1,000.00
1,500.00
170,650.00

396.56
0.00
0.00
0.00
0.00
0.00
787.55
0.00
2,826.08
55.96
0.00
4,066.15

15,000.00
1,000.00
7,500.00
16,500.00
2,500.00
0.00
42,500.00

ExpCategory: 5 - CAPITAL OUTLAY Total:

87,000.00
200,000.00
287,000.00

Department: 416 - EMERGENCY MEDICAL SERVICE Total:
Department: 417 - GOLF COURSE
ExpCategory: 2 - CONTRACTUL/MISC SERVICES
01-417-220
INSURANCES
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:

ExpCategory: 3 - GENERAL OPERATION
01-416-312
MEDICAL GAS
01-416-313
BOOKS & EDUCATIONAL
01-416-314
OFFICE SUPPLIES
01-416-315
FOOD SUPPLIES
01-416-316
WEARING APPAREL
01-416-317
PHOTO/DUPLICATING SUPPLIE
01-416-318
EQUIPMENT & MEDICAL SUPPLIES
01-416-321
JANITORIAL SUPPLIES
01-416-323
GAS & FUEL
01-416-326
LUBE & OIL
01-416-332
OTHER SUPPLIES
ExpCategory: 3 - GENERAL OPERATION Total:
ExpCategory: 4 - MAINTENANCE
01-416-411
MOTOR VEHICLE MAINTENANCE
01-416-413
OFFICE EQUIPMENT MAINTENANCE
01-416-414
EQUIPMENT MAINTENANCE
01-416-418
SOFTWARE & HARDWARE
01-416-421
BUILDING MAINTENANCE
01-416-425
MISCELLANEOUS REPAIRS
ExpCategory: 4 - MAINTENANCE Total:
ExpCategory: 5 - CAPITAL OUTLAY
01-416-514
OTHER EQUIPMENT
01-416-530
EQUIPMENT FUND PAYMENTS

ExpCategory: 3 - GENERAL OPERATION
01-417-332
OTHER SUPPLIES
ExpCategory: 3 - GENERAL OPERATION Total:
ExpCategory: 4 - MAINTENANCE
01-417-421
BUILDING MAINTENANCE
01-417-427
COURSE IMPROVEMENT
ExpCategory: 4 - MAINTENANCE Total:
ExpCategory: 5 - CAPITAL OUTLAY
01-417-522
CAPITAL COURSE IMPROVEMENTS

12/31/2025 2:01:15 PM

Page 44 of 79

Page 21 of 43

Page 45 of 79

Council Budget Report

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

8,561.85
8,561.85

0.00
0.00

-8,561.85
16,438.15

0.00 %
34.25%

5,491.03

29,143.52

23,665.74

-2,797.24

105.59%

310,462.39
7,226.49
54,634.83
4,817.66
51,733.17
8,066.25
3,678.58
44,542.92
485,162.29

17,441.32
36,925.07
1,984.89
0.00
8,368.36
1,730.06
0.00
3,811.33
70,261.03

35,154.87
228,457.17
7,590.88
0.00
44,038.01
7,240.90
5,503.52
12,774.73
340,760.08

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

200.00
200.00
250.00
5,000.00
3,498.51
1,500.00
2,000.00
1,500.00
750.00
250.00
500.00
15,648.51

0.00
0.00
0.00
1,169.40
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1,169.40

0.00
0.00
0.00
21,059.40
3,331.38
0.00
0.00
0.00
0.00
0.00
0.00
24,390.78

0.00
0.00
0.00
16,439.11
0.00
0.00
1,340.00
138.48
0.00
0.00
0.00
17,917.59

200.00
200.00
250.00
-32,498.51
167.13
1,500.00
660.00
1,361.52
750.00
250.00
500.00
-26,659.86

0.00 %
0.00 %
0.00 %
749.97 %
95.22 %
0.00 %
67.00 %
9.23 %
0.00 %
0.00 %
0.00 %
270.37%

500.00
500.00
500.00
1,000.00
5,000.00
14,500.00
150.00
8,000.00
250.00
1,000.00
2,000.00
33,400.00

0.00
0.00
0.00
0.00
0.00
608.04
0.00
338.27
0.00
95.40
20.49
1,062.20

0.00
0.00
210.70
0.00
31.08
2,420.66
0.00
1,050.57
0.00
137.34
179.98
4,030.33

0.00
0.00
0.00
2.48
0.00
1,207.95
0.00
0.00
0.00
0.00
145.08
1,355.51

500.00
500.00
289.30
997.52
4,968.92
10,871.39
150.00
6,949.43
250.00
862.66
1,674.94
28,014.16

0.00 %
0.00 %
42.14 %
0.25 %
0.62 %
25.02 %
0.00 %
13.13 %
0.00 %
13.73 %
16.25 %
16.13%

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

CAPITAL LEASE PURCHASE PAYMENT
ExpCategory: 5 - CAPITAL OUTLAY Total:

0.00
25,000.00

5,491.03
5,491.03

Department: 417 - GOLF COURSE Total:

50,012.02

Department: 418 - FIRE MITIGATION
ExpCategory: 1 - SALARY & BENEFITS
01-418-111
SALARIES - REGULAR
01-418-112
SALARIES - OVERTIME
01-418-113
SALARIES - SEASONAL & P-T
01-418-114
HOLIDAY PAY
01-418-121
RETIREMENT - TMRS
01-418-122
SOCIAL SECURITY
01-418-123
WORKERS' COMPENSATION
01-418-125
GROUP INSURANCE
ExpCategory: 1 - SALARY & BENEFITS Total:

310,462.39
7,226.49
54,634.83
4,817.66
51,733.17
8,066.25
3,678.58
44,542.92
485,162.29

01-417-535

ExpCategory: 2 - CONTRACTUL/MISC SERVICES
01-418-211
POSTAGE
01-418-212
COMMUNICATIONS
01-418-213
PRINTING
01-418-215
TRAVEL
01-418-220
INSURANCES
01-418-231
EQUIPMENT & LAND RENTAL
01-418-236
STAFF TRAINING
01-418-252
DUES & SUBSCRIPTIONS
01-418-253
OUTSIDE PROFESSIONAL
01-418-254
SPECIAL SERVICES
01-418-255
DAMAGE CLAIMS
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:
ExpCategory: 3 - GENERAL OPERATION
01-418-312
CHEMICAL SUPPLIES
01-418-313
BOOKS & EDUCATIONAL
01-418-314
OFFICE SUPPLIES
01-418-315
FOOD SUPPLIES
01-418-316
WEARING APPAREL
01-418-318
TOOLS & EQUIPMENT
01-418-321
JANITORIAL SUPPLIES
01-418-323
GAS & FUEL
01-418-324
WELDING SUPPLIES
01-418-326
LUBE & OIL
01-418-332
OTHER SUPPLIES
ExpCategory: 3 - GENERAL OPERATION Total:

12/31/2025 2:01:15 PM

Page 45 of 79

275,307.52
11.32 %
-221,230.68 3,161.38 %
47,043.95
13.89 %
4,817.66
0.00 %
7,695.16
85.13 %
825.35
89.77 %
-1,824.94 149.61 %
31,768.19
28.68 %
144,402.21
70.24%

Page 22 of 43

Page 46 of 79

Council Budget Report

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

995.15
0.00
198.40
0.00
0.00
1,193.55

788.58
0.00
20.89
0.00
0.00
809.47

7,216.27
2,500.00
2,780.71
1,560.00
1,000.00
15,056.98

19.82 %
0.00 %
7.31 %
0.00 %
0.00 %
11.74%

0.00
0.00
0.00

0.00
11,229.57
11,229.57

89,721.03
0.00
89,721.03

35,278.97
-11,229.57
24,049.40

71.78 %
0.00 %
80.76%

676,270.80

72,492.63

381,604.31

109,803.60

184,862.89

72.66%

61,696.11
281.39
44,257.96
1,500.00
11,961.66
4,251.72
106.24
2,315.76
126,370.84

4,194.20
338.31
5,208.08
0.00
919.64
463.23
0.00
206.28
11,329.74

11,627.74
375.90
13,200.23
0.00
2,435.54
1,181.42
118.45
533.61
29,472.89

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

50,068.37
-94.51
31,057.73
1,500.00
9,526.12
3,070.30
-12.21
1,782.15
96,897.95

18.85 %
133.59 %
29.83 %
0.00 %
20.36 %
27.79 %
111.49 %
23.04 %
23.32%

1,000.00
1,500.00
150.00
500.00
2,500.00
1,500.00
9,997.89
1,000.00
70,000.00
1,000.00
31,200.00
550.00
600.00
14,000.00
135,497.89

0.00
37.99
0.00
0.00
0.00
700.00
0.00
0.00
230.00
0.00
500.00
0.00
40.00
1,598.44
3,106.43

0.00
75.98
0.00
0.00
266.00
700.00
9,263.22
0.00
17,505.15
0.00
1,500.00
0.00
120.00
2,762.93
32,193.28

0.00
55.58
0.00
0.00
1,131.06
0.00
0.00
0.00
0.00
346.20
0.00
0.00
0.00
0.00
1,532.84

1,000.00
1,368.44
150.00
500.00
1,102.94
800.00
734.67
1,000.00
52,494.85
653.80
29,700.00
550.00
480.00
11,237.07
101,771.77

0.00 %
8.77 %
0.00 %
0.00 %
55.88 %
46.67 %
92.65 %
0.00 %
25.01 %
34.62 %
4.81 %
0.00 %
20.00 %
19.74 %
24.89%

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

9,000.00
2,500.00
3,000.00
1,560.00
1,000.00
17,060.00

0.00
0.00
0.00
0.00
0.00
0.00

ExpCategory: 5 - CAPITAL OUTLAY Total:

125,000.00
0.00
125,000.00

Department: 418 - FIRE MITIGATION Total:

676,270.80

Department: 419 - MUNICIPAL COURT
ExpCategory: 1 - SALARY & BENEFITS
01-419-111
SALARIES - REGULAR
01-419-112
SALARIES - OVERTIME
01-419-113
SALARIES - SEASONAL & P-T
01-419-114
HOLIDAY PAY
01-419-121
RETIREMENT - TMRS
01-419-122
SOCIAL SECURITY
01-419-123
WORKERS' COMPENSATION
01-419-125
GROUP INSURANCE
ExpCategory: 1 - SALARY & BENEFITS Total:

ExpCategory: 4 - MAINTENANCE
01-418-411
MOTOR VEHICLE MAINTENANCE
01-418-412
MACHINERY MAINTENANCE
01-418-414
EQUIPMENT MAINTENANCE
01-418-418
SOFTWARE & HARDWARE
01-418-425
MISCELLANEOUS REPAIRS
ExpCategory: 4 - MAINTENANCE Total:
ExpCategory: 5 - CAPITAL OUTLAY
01-418-511
NEW & USED VEHICLES
01-418-514
OTHER EQUIPMENT

ExpCategory: 2 - CONTRACTUL/MISC SERVICES
01-419-211
POSTAGE
01-419-212
COMMUNICATIONS
01-419-213
PRINTING
01-419-214
PUBLIC NOTICES
01-419-215
TRAVEL
01-419-218
COUNTY CARE OF PRISONERS
01-419-220
INSURANCES
01-419-236
STAFF TRAINING
01-419-239
MUNICIPAL COURT COST
01-419-252
DUES & SUBSCRIPTIONS
01-419-253
OUTSIDE PROFESSIONAL
01-419-254
SPECIAL SERVICES
01-419-262
JANITORIAL SERVICE
01-419-275
COLLECTION FEES
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:

12/31/2025 2:01:15 PM

Page 46 of 79

Page 23 of 43

Page 47 of 79

Council Budget Report

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

0.00
1,129.38
14.00
0.00
295.78
20.49
1,459.65

0.00
0.00
0.00
0.00
0.00
0.00
0.00

500.00
1,370.62
486.00
500.00
1,504.22
729.51
5,090.35

0.00 %
45.18 %
2.80 %
0.00 %
16.43 %
2.73 %
22.28%

0.00
0.00
0.00
0.00

0.00
0.00
499.00
499.00

0.00
0.00
0.00
0.00

750.00
26,507.00
4,501.00
31,758.00

0.00 %
0.00 %
9.98 %
1.55%

300,675.73

14,444.15

63,624.82

1,532.84

235,518.07

21.67%

111,884.57
9,927.82
1,323.71
23,765.27
1,785.47
1,231.36
16,965.12
166,883.32

8,309.92
192.60
0.00
1,725.16
123.04
0.00
1,339.72
11,690.44

25,413.68
878.26
0.00
5,334.63
380.57
1,146.99
3,521.55
36,675.68

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

86,470.89
9,049.56
1,323.71
18,430.64
1,404.90
84.37
13,443.57
130,207.64

22.71 %
8.85 %
0.00 %
22.45 %
21.31 %
93.15 %
20.76 %
21.98%

960.00
750.00
8,023.55
7,000.00
1,500.00
21,000.00
0.00
500.00
0.00
350.00
40,083.55

45.92
0.00
0.00
5,500.00
0.00
1,051.78
0.00
28.00
0.00
0.00
6,625.70

137.74
0.00
7,852.15
5,500.00
0.00
2,330.26
0.00
28.00
0.00
100.00
15,948.15

0.00
0.00
0.00
0.00
0.00
0.00
138.48
0.00
81.21
0.00
219.69

822.26
750.00
171.40
1,500.00
1,500.00
18,669.74
-138.48
472.00
-81.21
250.00
23,915.71

14.35 %
0.00 %
97.86 %
78.57 %
0.00 %
11.10 %
0.00 %
5.60 %
0.00 %
28.57 %
40.34%

500.00
500.00
250.00

86.19
0.00
0.00

107.18
0.00
0.00

0.00
0.00
0.00

392.82
500.00
250.00

21.44 %
0.00 %
0.00 %

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

500.00
2,500.00
500.00
500.00
1,800.00
750.00
6,550.00

0.00
7.98
0.00
0.00
0.00
0.00
7.98

ExpCategory: 4 - MAINTENANCE Total:

750.00
26,507.00
5,000.00
32,257.00

Department: 419 - MUNICIPAL COURT Total:

300,675.73

Department: 421 - SERVICE CENTER
ExpCategory: 1 - SALARY & BENEFITS
01-421-111
SALARIES - REGULAR
01-421-112
SALARIES - OVERTIME
01-421-114
HOLIDAY PAY
01-421-121
RETIREMENT - TMRS
01-421-122
SOCIAL SECURITY
01-421-123
WORKERS' COMPENSATION
01-421-125
GROUP INSURANCE
ExpCategory: 1 - SALARY & BENEFITS Total:

ExpCategory: 3 - GENERAL OPERATION
01-419-313
BOOKS & EDUCATIONAL
01-419-314
OFFICE SUPPLIES
01-419-315
FOOD SUPPLIES
01-419-316
WEARING APPAREL
01-419-321
JANITORIAL SUPPLIES
01-419-332
OTHER SUPPLIES
ExpCategory: 3 - GENERAL OPERATION Total:
ExpCategory: 4 - MAINTENANCE
01-419-413
OFFICE EQUIPMENT MAINTENANCE
01-419-418
SOFTWARE & HARDWARE
01-419-421
BUILDING MAINTENANCE

ExpCategory: 2 - CONTRACTUL/MISC SERVICES
01-421-212
COMMUNICATIONS
01-421-215
TRAVEL
01-421-220
INSURANCES
01-421-231
EQUIPMENT & LAND RENTAL
01-421-236
STAFF TRAINING
01-421-251
UTILITIES
01-421-252
DUES & SUBSCRIPTIONS
01-421-253
OUTSIDE PROFESSIONAL
01-421-254
SPECIAL SERVICES
01-421-260
PEST & GERM CONTROL
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:
ExpCategory: 3 - GENERAL OPERATION
01-421-312
CHEMICAL SUPPLIES
01-421-313
BOOKS & EDUCATIONAL
01-421-314
OFFICE SUPPLIES

12/31/2025 2:01:15 PM

Page 47 of 79

Page 24 of 43

Page 48 of 79

Council Budget Report

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

163.50
363.66
890.62
107.47
1,007.98
1,327.17
59.44
0.00
4,027.02

0.00
341.93
0.00
0.00
0.00
0.00
0.00
0.00
341.93

586.50
1,044.41
5,609.38
4,892.53
3,992.02
2,672.83
90.56
1,500.00
21,531.05

21.80 %
40.32 %
13.70 %
2.15 %
20.16 %
33.18 %
39.63 %
0.00 %
16.87%

0.00
0.00
0.00
0.00
338.85
338.85

276.21
0.00
129.79
0.00
709.41
1,115.41

15.22
0.00
0.00
0.00
0.00
15.22

4,708.57
1,500.00
1,370.21
2,500.00
14,290.59
24,369.37

5.83 %
0.00 %
8.65 %
0.00 %
4.73 %
4.43%

15,000.00
15,000.00

0.00
0.00

14,612.26
14,612.26

0.00
0.00

387.74
387.74

97.42 %
97.42%

273,366.87

19,741.65

72,378.52

576.84

200,411.51

26.69%

12,000.00
33,000.00
20,000.00
55,927.39
4,000.00
12,500.00
5,000.00
30,000.00
25,000.00
84,408.29
281,835.68

5,087.93
2,500.00
0.00
0.00
0.00
0.00
0.00
500.00
0.00
14,570.39
22,658.32

10,186.13
7,500.00
0.00
0.00
0.00
0.00
0.00
157,333.39
0.00
55,207.90
230,227.42

0.00
0.00
269.20
0.00
0.00
2,108.89
0.00
12,464.93
0.00
5,644.56
20,487.58

1,813.87
25,500.00
19,730.80
55,927.39
4,000.00
10,391.11
5,000.00
-139,798.32
25,000.00
23,555.83
31,120.68

84.88 %
22.73 %
1.35 %
0.00 %
0.00 %
16.87 %
0.00 %
565.99 %
0.00 %
72.09 %
88.96%

380,153.33
380,153.33

67,184.34
67,184.34

0.00
0.00

312,968.99
312,968.99

17.67 %
17.67%

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

750.00
1,750.00
6,500.00
5,000.00
5,000.00
4,000.00
150.00
1,500.00
25,900.00

0.00
6.04
0.00
0.00
331.08
663.35
0.00
0.00
1,086.66

ExpCategory: 4 - MAINTENANCE Total:

5,000.00
1,500.00
1,500.00
2,500.00
15,000.00
25,500.00

ExpCategory: 5 - CAPITAL OUTLAY Total:

15,000.00
15,000.00

Department: 421 - SERVICE CENTER Total:
Department: 422 - OPERATIONAL SUPPORT
ExpCategory: 0 - MISCELLANEOUS EXPENSES
01-422-010
EMPLOYEE INCENTIVES
01-422-014
OPPORTUNITIES, INC.
01-422-015
CITY SPONSERED EVENTS
01-422-016
ECONOMIC INCENTIVES
01-422-019
YOUTH ADVISORY COUNCIL
01-422-020
COUNCIL PROJECTS
01-422-021
GROUP INSURANCE CONTINGENCIES
01-422-022
GENERAL CONTINGENCIES
01-422-030
SPECIAL PROJECTS
01-422-035
COMPUTER NETWORK SERVICES
ExpCategory: 0 - MISCELLANEOUS EXPENSES Total:

01-421-315
01-421-316
01-421-318
01-421-321
01-421-323
01-421-324
01-421-326
01-421-332

FOOD SUPPLIES
WEARING APPAREL
TOOLS & EQUIPMENT
JANITORIAL SUPPLIES
GAS & FUEL
WELDING SUPPLIES
LUBE & OIL
OTHER SUPPLIES
ExpCategory: 3 - GENERAL OPERATION Total:

ExpCategory: 4 - MAINTENANCE
01-421-411
MOTOR VEHICLE MAINTENANCE
01-421-412
MACHINERY MAINTENANCE
01-421-414
EQUIPMENT MAINTENANCE
01-421-418
SOFTWARE & HARDWARE
01-421-421
BUILDING MAINTENANCE
ExpCategory: 5 - CAPITAL OUTLAY
01-421-514
OTHER EQUIPMENT

ExpCategory: 2 - CONTRACTUL/MISC SERVICES
01-422-250
STREET LIGHT RENTAL
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:

12/31/2025 2:01:15 PM

Page 48 of 79

Page 25 of 43

Page 49 of 79

Council Budget Report

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

827.12
827.12

0.00
0.00

11,672.88
11,672.88

6.62 %
6.62%

90,107.33

298,238.88

20,487.58

355,762.55

47.25%

21,267,675.73

1,418,465.85

5,325,090.68

942,823.96

14,999,761.09

29.47%

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

ExpCategory: 4 - MAINTENANCE Total:

12,500.00
12,500.00

264.67
264.67

Department: 422 - OPERATIONAL SUPPORT Total:

674,489.01

Expense Total:

21,267,675.73

ExpCategory: 4 - MAINTENANCE
01-422-421
CITY HALL BUILDING MAINTENANCE

Fund: 01 - GENERAL FUND Surplus (Deficit):

0.00

-413,041.00

-1,092,863.56

-942,823.96

-2,035,687.52

0.00%

Fund: 02 - WATER AND SEWER FUND
Revenue
RevCategory: 315 - REVENUE
02-31501
WATER SALES
02-31502
SEWER CHARGES
02-31503
WATER TAP FEES
02-31504
WATER SALES - NUTRIEN
02-31505
SALE OF CITY ASSETS
02-31506
CASH OVER OR UNDER
02-31507
MISCELLANEOUS REVENUE
02-31508
INTEREST FROM INVESTMENTS
02-31509
RECONNECT TURN ON FEES
02-31510
INSUFFICIENT CHECK FEES
02-31511
W/S UTILITY PENALTY & INTEREST
02-31512
WATER SALES PHILLIPS PETROLEUM
02-31513
WATER SALES - TOKAI CARBON
02-31514
WATER SALES ORION ENGINEERED
02-31515
PURCHASE CARD REBATES
RevCategory: 315 - REVENUE Total:

2,850,000.00
2,328,140.27
18,000.00
2,500,000.00
67,000.00
0.00
105,000.00
125,000.00
50,000.00
2,000.00
160,000.00
4,150,000.00
896,278.97
745,000.00
5,000.00
14,001,419.24

155,716.38
203,972.56
0.00
61,414.33
0.00
0.00
9,944.69
0.00
3,000.00
180.00
22,500.00
386,202.26
54,249.54
62,995.25
0.00
960,175.01

595,235.01
610,542.61
1,300.00
151,281.25
0.00
-30.70
33,124.07
9,751.68
7,275.00
540.00
56,687.50
1,089,835.35
147,668.04
173,888.16
1,199.88
2,878,297.85

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

-2,254,764.99
-1,717,597.66
-16,700.00
-2,348,718.75
-67,000.00
-30.70
-71,875.93
-115,248.32
-42,725.00
-1,460.00
-103,312.50
-3,060,164.65
-748,610.93
-571,111.84
-3,800.12
-11,123,121.39

20.89 %
26.22 %
7.22 %
6.05 %
0.00 %
0.00 %
31.55 %
7.80 %
14.55 %
27.00 %
35.43 %
26.26 %
16.48 %
23.34 %
24.00 %
20.56%

Revenue Total:

14,001,419.24

960,175.01

2,878,297.85

0.00

-11,123,121.39

20.56%

ExpCategory: 7 - TRANSFERS Total:

344,573.00
344,573.00

-29,166.67
-29,166.67

-87,500.01
-87,500.01

0.00
0.00

432,073.01
432,073.01

-25.39 %
-25.39%

Department: 400 - NON-DEPARTMENTAL Total:

344,573.00

-29,166.67

-87,500.01

0.00

432,073.01

-25.39%

352,200.95
1,213.17
31,941.00
11,645.27
56,515.92

26,133.01
185.48
1,330.48
0.00
5,340.00

76,159.23
1,344.47
3,380.76
0.00
15,725.47

0.00
0.00
0.00
0.00
0.00

276,041.72
-131.30
28,560.24
11,645.27
40,790.45

21.62 %
110.82 %
10.58 %
0.00 %
27.82 %

Expense
Department: 400 - NON-DEPARTMENTAL
ExpCategory: 7 - TRANSFERS
02-400-700
TRANSFERS OUT

Department: 424 - UTILITY BILLING
ExpCategory: 1 - SALARY & BENEFITS
02-424-111
SALARIES - REGULAR
02-424-112
SALARIES - OVERTIME
02-424-113
SALARIES - SEASONAL & P-T
02-424-114
HOLIDAY PAY
02-424-121
RETIREMENT - TMRS

12/31/2025 2:01:15 PM

Page 49 of 79

Page 26 of 43

Page 50 of 79

Council Budget Report

02-424-122
02-424-123
02-424-125

For Fiscal: FY 2026 Period Ending: 12/31/2025

SOCIAL SECURITY
WORKERS' COMPENSATION
GROUP INSURANCE
ExpCategory: 1 - SALARY & BENEFITS Total:

ExpCategory: 2 - CONTRACTUL/MISC SERVICES
02-424-211
POSTAGE
02-424-212
COMMUNICATIONS
02-424-213
PRINTING
02-424-215
TRAVEL
02-424-216
VEHICLE ALLOWANCE
02-424-220
INSURANCES
02-424-236
STAFF TRAINING
02-424-251
UTILITIES
02-424-252
DUES & SUBSCRIPTIONS
02-424-253
OUTSIDE PROFESSIONAL
02-424-254
SPECIAL SERVICES
02-424-260
PEST & GERM CONTROL
02-424-262
JANITORIAL SERVICE
02-424-275
CREDIT CARD PROCESSING FEE
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:
ExpCategory: 3 - GENERAL OPERATION
02-424-312
CHEMICAL SUPPLIES
02-424-313
BOOKS & EDUCATIONAL
02-424-314
OFFICE SUPPLIES
02-424-315
FOOD SUPPLIES
02-424-316
WEARING APPAREL
02-424-318
TOOLS & EQUIPMENT
02-424-321
JANITORIAL SUPPLIES
02-424-323
GAS & FUEL
02-424-326
LUBE & OIL
02-424-331
SAFTEY PROGRAM
02-424-332
OTHER SUPPLIES
ExpCategory: 3 - GENERAL OPERATION Total:
ExpCategory: 4 - MAINTENANCE
02-424-411
MOTOR VEHICLE MAINTENANCE
02-424-413
OFFICE EQUIPMENT MAINTENANCE
02-424-414
EQUIPMENT MAINTENANCE
02-424-418
SOFTWARE & HARDWARE
ExpCategory: 4 - MAINTENANCE Total:

12/31/2025 2:01:15 PM

Page 50 of 79

Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

1,376.54
787.93
10,910.67
109,685.07

0.00
0.00
0.00
0.00

17,884.47
452.60
36,482.25
411,725.70

7.15 %
63.52 %
23.02 %
21.04%

150.00
200.27
0.00
0.00
0.00
0.00
0.00
209.53
12.50
65.00
0.00
0.00
594.93
0.00
1,232.23

520.00
400.54
0.00
86.18
0.00
7,408.42
0.00
1,361.36
285.00
65.00
0.00
0.00
1,581.75
5,896.44
17,604.69

0.00
0.00
0.00
186.99
0.00
0.00
640.00
0.00
2,920.16
0.00
0.00
0.00
0.00
0.00
3,747.15

50.00
150.00
2,500.00
750.00
1,500.00
1,000.00
3,800.00
4,500.00
250.00
1,000.00
750.00
16,250.00

0.00
0.00
59.58
67.23
0.00
106.88
0.00
251.99
0.00
0.00
0.00
485.68

0.00
0.00
886.97
254.62
0.00
106.88
295.76
722.02
146.91
818.27
10.00
3,241.43

0.00
0.00
0.00
160.30
341.93
0.00
0.00
72.73
0.00
0.00
0.00
574.96

50.00
150.00
1,613.03
335.08
1,158.07
893.12
3,504.24
3,705.25
103.09
181.73
740.00
12,433.61

0.00 %
0.00 %
35.48 %
55.32 %
22.80 %
10.69 %
7.78 %
17.66 %
58.76 %
81.83 %
1.33 %
23.49%

1,500.00
47,682.00
1,000.00
75,876.00
126,058.00

0.00
0.00
0.00
5,451.31
5,451.31

280.63
3,282.88
0.00
12,051.79
15,615.30

104.80
0.00
0.00
0.00
104.80

1,114.57
44,399.12
1,000.00
63,824.21
110,337.90

25.70 %
6.88 %
0.00 %
15.88 %
12.47%

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

19,261.01
1,240.53
47,392.92
521,410.77

481.17
0.00
4,154.64
37,624.78

45,000.00
2,870.00
600.00
1,500.00
4,500.00
7,665.57
1,500.00
14,000.00
250.00
1,500.00
750.00
300.00
6,000.00
120,000.00
206,435.57

50.00
150.00
2,500.00
750.00
1,500.00
1,000.00
3,800.00
4,500.00
250.00
1,000.00
750.00
16,250.00
1,500.00
47,682.00
1,000.00
75,876.00
126,058.00

44,480.00
1.16 %
2,469.46
13.96 %
600.00
0.00 %
1,226.83
18.21 %
4,500.00
0.00 %
257.15
96.65 %
860.00
42.67 %
12,638.64
9.72 %
-2,955.16 1,282.06 %
1,435.00
4.33 %
750.00
0.00 %
300.00
0.00 %
4,418.25
26.36 %
114,103.56
4.91 %
185,083.73
10.34%

Page 27 of 43

Page 51 of 79

Council Budget Report

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

11,110.49
11,110.49

-11,110.49
-11,110.49

0.00
0.00

0.00 %
0.00%

44,794.00

157,256.98

-6,683.58

719,580.94

17.30%

365,476.42
58,865.92
18,220.40
85,414.61
6,417.16
4,779.68
68,667.60
607,841.79

25,210.56
4,427.33
959.00
6,080.54
473.83
0.00
4,322.83
41,474.09

64,761.41
17,548.12
959.00
16,260.86
1,362.57
5,944.77
10,493.20
117,329.93

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

300,715.01
41,317.80
17,261.40
69,153.75
5,054.59
-1,165.09
58,174.40
490,511.86

17.72 %
29.81 %
5.26 %
19.04 %
21.23 %
124.38 %
15.28 %
19.30%

2,040.00
50.00
1,500.00
64,986.81
2,500.00
2,500.00
7,500.00
2,000.00
500.00
1,500.00
500.00
250.00
85,826.81

103.96
0.00
0.00
0.00
0.00
0.00
545.39
0.00
65.00
0.00
0.00
0.00
714.35

233.15
0.00
0.00
61,647.28
0.00
0.00
1,133.31
0.00
65.00
223.68
0.00
47.50
63,349.92

0.00
0.00
24.66
0.00
0.00
224.75
0.00
69.24
0.00
0.00
0.00
0.00
318.65

1,806.85
50.00
1,475.34
3,339.53
2,500.00
2,275.25
6,366.69
1,930.76
435.00
1,276.32
500.00
202.50
22,158.24

11.43 %
0.00 %
1.64 %
94.86 %
0.00 %
8.99 %
15.11 %
3.46 %
13.00 %
14.91 %
0.00 %
19.00 %
74.18%

250.00
150.00
500.00
2,000.00
9,000.00
120.00
19,600.00
1,500.00
25,000.00
4,000.00
900.00

0.00
0.00
86.67
0.00
0.00
0.00
49.29
0.00
1,940.53
137.08
55.96

0.00
0.00
144.17
0.00
605.74
0.00
406.65
238.81
4,318.59
324.74
63.95

298.84
0.00
0.00
112.26
2,002.10
0.00
3,584.17
21.46
0.00
0.00
0.00

-48.84
150.00
355.83
1,887.74
6,392.16
120.00
15,609.18
1,239.73
20,681.41
3,675.26
836.05

119.54 %
0.00 %
28.83 %
5.61 %
28.98 %
0.00 %
20.36 %
17.35 %
17.27 %
8.12 %
7.11 %

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

ExpCategory: 5 - CAPITAL OUTLAY Total:

0.00
0.00

Department: 424 - UTILITY BILLING Total:

870,154.34

Department: 425 - WATER DISTRIBUTION
ExpCategory: 1 - SALARY & BENEFITS
02-425-111
SALARIES - REGULAR
02-425-112
SALARIES - OVERTIME
02-425-114
HOLIDAY PAY
02-425-121
RETIREMENT - TMRS
02-425-122
SOCIAL SECURITY
02-425-123
WORKERS' COMPENSATION
02-425-125
GROUP INSURANCE
ExpCategory: 1 - SALARY & BENEFITS Total:

365,476.42
58,865.92
18,220.40
85,414.61
6,417.16
4,779.68
68,667.60
607,841.79

ExpCategory: 5 - CAPITAL OUTLAY
02-424-514
OTHER EQUIPMENT

ExpCategory: 2 - CONTRACTUL/MISC SERVICES
02-425-212
COMMUNICATIONS
02-425-213
PRINTING
02-425-215
TRAVEL
02-425-220
INSURANCES
02-425-231
EQUIPMENT & LAND RENTAL
02-425-236
STAFF TRAINING
02-425-251
UTILITIES
02-425-252
DUES & SUBSCRIPTIONS
02-425-253
OUTSIDE PROFESSIONAL
02-425-254
SPECIAL SERVICES
02-425-255
DAMAGE CLAIMS
02-425-260
PEST & GERM CONTROL
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:
ExpCategory: 3 - GENERAL OPERATION
02-425-312
CHEMICAL SUPPLIES
02-425-313
BOOKS & EDUCATIONAL
02-425-314
OFFICE SUPPLIES
02-425-315
FOOD SUPPLIES
02-425-316
WEARING APPAREL
02-425-317
PHOTO/DUPLICATING SUPPLIE
02-425-318
TOOLS & EQUIPMENT
02-425-321
JANITORIAL SUPPLIES
02-425-323
GAS & FUEL
02-425-324
WELDING SUPPLIES
02-425-326
LUBE & OIL

12/31/2025 2:01:15 PM

Page 51 of 79

Page 28 of 43

Page 52 of 79

Council Budget Report

02-425-332

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

0.00
6,102.65

152.74
6,171.57

1,347.26
52,245.78

10.18 %
19.02%

6.39
0.00
159.63
0.00
0.00
-6,250.00
52,408.05
46,324.07

765.49
699.37
159.63
0.00
157.19
-18,459.50
67,082.90
50,405.08

38.05
0.00
0.00
0.00
185.99
0.00
1,214.00
1,438.04

8,696.46
3,300.63
2,840.37
2,500.00
1,656.82
93,459.50
91,703.10
204,156.88

8.46 %
17.48 %
5.32 %
0.00 %
17.16 %
-24.61 %
42.69 %
20.25%

112,000.00
8,250.00
120,250.00

0.00
0.00
0.00

0.00
8,250.00
8,250.00

99,611.42
0.00
99,611.42

12,388.58
0.00
12,388.58

88.94 %
100.00 %
89.70%

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

1,500.00
64,520.00

0.00
2,269.53

9,500.00
4,000.00
3,000.00
2,500.00
2,000.00
75,000.00
160,000.00
256,000.00

ExpCategory: 5 - CAPITAL OUTLAY Total:

112,000.00
8,250.00
120,250.00

OTHER SUPPLIES
ExpCategory: 3 - GENERAL OPERATION Total:

ExpCategory: 4 - MAINTENANCE
02-425-411
MOTOR VEHICLE MAINTENANCE
02-425-412
MACHINERY MAINTENANCE
02-425-414
EQUIPMENT MAINTENANCE
02-425-418
SOFTWARE & HARDWARE
02-425-421
BUILDING MAINTENANCE
02-425-422
RIGHTS OF WAY
02-425-423
WATER FACILITIES
ExpCategory: 4 - MAINTENANCE Total:
ExpCategory: 5 - CAPITAL OUTLAY
02-425-511
NEW & USED VEHICLES
02-425-514
OTHER EQUIPMENT
Department: 425 - WATER DISTRIBUTION Total:

1,134,438.60

90,782.04

245,437.58

107,539.68

781,461.34

31.11%

Department: 426 - WASTEWATER COLLECTION
ExpCategory: 1 - SALARY & BENEFITS
02-426-111
SALARIES - REGULAR
02-426-112
SALARIES - OVERTIME
02-426-114
HOLIDAY PAY
02-426-121
RETIREMENT - TMRS
02-426-122
SOCIAL SECURITY
02-426-123
WORKERS' COMPENSATION
02-426-125
GROUP INSURANCE
ExpCategory: 1 - SALARY & BENEFITS Total:

332,902.71
124,758.25
16,415.56
91,496.77
6,874.11
5,120.03
69,444.84
647,012.27

26,558.31
12,154.17
1,927.80
8,245.90
572.47
0.00
5,633.70
55,092.35

73,208.99
31,745.50
1,927.80
21,686.42
1,505.20
3,318.95
14,558.04
147,950.90

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

259,693.72
93,012.75
14,487.76
69,810.35
5,368.91
1,801.08
54,886.80
499,061.37

21.99 %
25.45 %
11.74 %
23.70 %
21.90 %
64.82 %
20.96 %
22.87%

ExpCategory: 2 - CONTRACTUL/MISC SERVICES
02-426-211
POSTAGE
02-426-212
COMMUNICATIONS
02-426-213
PRINTING
02-426-214
PUBLIC NOTICES
02-426-215
TRAVEL
02-426-220
INSURANCES
02-426-231
EQUIPMENT & LAND RENTAL
02-426-236
STAFF TRAINING
02-426-251
UTILITIES
02-426-252
DUES & SUBSCRIPTIONS
02-426-253
OUTSIDE PROFESSIONAL
02-426-254
SPECIAL SERVICES
02-426-255
DAMAGE CLAIMS

150.00
3,680.00
50.00
150.00
1,500.00
15,085.74
500.00
3,500.00
75,000.00
1,500.00
750.00
1,200.00
500.00

0.00
123.50
0.00
0.00
0.00
0.00
0.00
0.00
663.16
0.00
28.00
0.00
0.00

0.00
252.27
0.00
0.00
0.00
15,147.80
0.00
0.00
4,467.29
0.00
28.00
223.67
46,337.29

0.00
299.40
0.00
0.00
0.00
0.00
0.00
138.75
0.00
488.24
0.00
0.00
0.00

12/31/2025 2:01:15 PM

Page 52 of 79

150.00
0.00 %
3,128.33
14.99 %
50.00
0.00 %
150.00
0.00 %
1,500.00
0.00 %
-62.06 100.41 %
500.00
0.00 %
3,361.25
3.96 %
70,532.71
5.96 %
1,011.76
32.55 %
722.00
3.73 %
976.33
18.64 %
-45,837.29 9,267.46 %

Page 29 of 43

Page 53 of 79

Council Budget Report

02-426-260

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

47.50
66,503.82

0.00
926.39

252.50
36,435.53

15.83 %
64.92%

3,285.00
32.03
0.00
520.22
0.00
216.65
0.00
1,435.82
490.52
0.00
0.00
5,980.24

3,726.88
69.53
0.00
850.33
0.00
2,850.16
238.81
3,272.30
678.20
15.87
0.00
11,702.08

0.00
0.00
0.00
2,061.27
0.00
8.15
21.48
0.00
0.00
0.00
511.96
2,602.86

5,773.12
430.47
1,900.00
6,088.40
50.00
1,341.69
1,239.71
26,727.70
2,821.80
984.13
688.04
48,045.06

39.23 %
13.91 %
0.00 %
32.35 %
0.00 %
68.06 %
17.35 %
10.91 %
19.38 %
1.59 %
42.66 %
22.94%

9,500.00
5,000.00
1,250.00
1,000.00
3,000.00
75,000.00
200.00
35,000.00
25,000.00
154,950.00

1,121.63
281.10
159.64
0.00
0.00
-6,250.00
0.00
47.36
972.35
-3,667.92

1,679.48
1,786.87
409.63
0.00
131.00
-18,459.50
219.56
204.55
1,330.16
-12,698.25

22.84
721.92
0.00
0.00
185.99
0.00
0.00
0.00
5,615.82
6,546.57

7,797.68
2,491.21
840.37
1,000.00
2,683.01
93,459.50
-19.56
34,795.45
18,054.02
161,101.68

17.92 %
50.18 %
32.77 %
0.00 %
10.57 %
-24.61 %
109.78 %
0.58 %
27.78 %
-3.97%

ExpCategory: 5 - CAPITAL OUTLAY Total:

155,225.00
8,250.00
163,475.00

0.00
0.00
0.00

60,450.00
8,250.00
68,700.00

0.00
0.00
0.00

94,775.00
0.00
94,775.00

38.94 %
100.00 %
42.02%

Department: 426 - WASTEWATER COLLECTION Total:

1,131,653.01

58,219.33

282,158.55

10,075.82

839,418.64

25.82%

183,977.07
4,944.13
10,162.94
38,423.24
2,886.72
2,150.11

7,270.24
1,851.67
1,541.60
2,163.63
149.03
0.00

20,215.22
3,892.57
1,541.60
5,183.99
355.66
2,478.79

0.00
0.00
0.00
0.00
0.00
0.00

163,761.85
1,051.56
8,621.34
33,239.25
2,531.06
-328.68

10.99 %
78.73 %
15.17 %
13.49 %
12.32 %
115.29 %

PEST & GERM CONTROL
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:

ExpCategory: 3 - GENERAL OPERATION
02-426-312
CHEMICAL SUPPLIES
02-426-314
OFFICE SUPPLIES
02-426-315
FOOD SUPPLIES
02-426-316
WEARING APPAREL
02-426-317
PHOTO/DUPLICATING SUPPLIE
02-426-318
TOOLS & EQUIPMENT
02-426-321
JANITORIAL SUPPLIES
02-426-323
GAS & FUEL
02-426-324
WELDING SUPPLIES
02-426-326
LUBE & OIL
02-426-332
OTHER SUPPLIES
ExpCategory: 3 - GENERAL OPERATION Total:
ExpCategory: 4 - MAINTENANCE
02-426-411
MOTOR VEHICLE MAINTENANCE
02-426-412
MACHINERY MAINTENANCE
02-426-414
EQUIPMENT MAINTENANCE
02-426-418
SOFTWARE & HARDWARE
02-426-421
BUILDING MAINTENANCE
02-426-422
RIGHTS OF WAY
02-426-423
WATER FACILITIES
02-426-424
SEWER FACILITIES
02-426-429
LIFT STATIONS
ExpCategory: 4 - MAINTENANCE Total:
ExpCategory: 5 - CAPITAL OUTLAY
02-426-512
NEW & USED MACHINERY
02-426-514
Other Equipment

Department: 427 - WATER PROD AND TREATMENT
ExpCategory: 1 - SALARY & BENEFITS
02-427-111
SALARIES - REGULAR
02-427-112
SALARIES - OVERTIME
02-427-114
HOLIDAY PAY
02-427-121
RETIREMENT - TMRS
02-427-122
SOCIAL SECURITY
02-427-123
WORKERS' COMPENSATION

12/31/2025 2:01:15 PM

Page 53 of 79

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

300.00
103,865.74

0.00
814.66

9,500.00
500.00
1,900.00
9,000.00
50.00
4,200.00
1,500.00
30,000.00
3,500.00
1,000.00
1,200.00
62,350.00

9,500.00
5,000.00
1,250.00
1,000.00
3,000.00
75,000.00
200.00
35,000.00
25,000.00
154,950.00

Page 30 of 43

Page 54 of 79

Council Budget Report

02-427-125

For Fiscal: FY 2026 Period Ending: 12/31/2025

GROUP INSURANCE
ExpCategory: 1 - SALARY & BENEFITS Total:

ExpCategory: 2 - CONTRACTUL/MISC SERVICES
02-427-211
POSTAGE
02-427-212
COMMUNICATIONS
02-427-213
PRINTING
02-427-214
PUBLIC NOTICES
02-427-215
TRAVEL
02-427-220
INSURANCES
02-427-231
EQUIPMENT & LAND RENTAL
02-427-236
STAFF TRAINING
02-427-251
UTILITIES
02-427-252
DUES & SUBSCRIPTIONS
02-427-253
OUTSIDE PROFESSIONAL
02-427-254
SPECIAL SERVICES
02-427-256
LAUNDRY
02-427-260
PEST & GERM CONTROL
02-427-271
UTILITIES FOR WELLS
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:
ExpCategory: 3 - GENERAL OPERATION
02-427-311
AGRICULTURE SUPPLIES
02-427-312
CHEMICAL SUPPLIES
02-427-313
BOOKS & EDUCATIONAL
02-427-314
OFFICE SUPPLIES
02-427-315
FOOD SUPPLIES
02-427-316
WEARING APPAREL
02-427-317
PHOTO/DUPLICATING SUPPLIE
02-427-318
TOOLS & EQUIPMENT
02-427-320
LAB SUPPLIES
02-427-321
JANITORIAL SUPPLIES
02-427-323
GAS & FUEL
02-427-324
WELDING SUPPLIES
02-427-326
LUBE & OIL
02-427-332
OTHER SUPPLIES
ExpCategory: 3 - GENERAL OPERATION Total:
ExpCategory: 4 - MAINTENANCE
02-427-411
MOTOR VEHICLE MAINTENANCE
02-427-412
MACHINERY MAINTENANCE
02-427-413
OFFICE EQUIPMENT MAINTENANCE
02-427-414
EQUIPMENT MAINTENANCE
02-427-418
SOFTWARE & HARDWARE

12/31/2025 2:01:15 PM

Page 54 of 79

Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

4,842.94
38,510.77

0.00
0.00

31,679.54
240,555.92

13.26 %
13.80%

0.00
45.92
0.00
0.00
0.00
0.00
750.00
0.00
3,578.27
0.00
976.00
0.00
0.00
0.00
-413.37
4,936.82

0.00
233.74
0.00
0.00
0.00
10,580.90
2,250.00
0.00
19,901.10
0.00
3,236.45
13,419.05
0.00
100.00
37,847.29
87,568.53

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
138.48
0.00
0.00
0.00
0.00
0.00
138.48

150.00
2,076.26
250.00
250.00
2,000.00
578.84
11,250.00
1,500.00
155,098.90
861.52
11,763.55
70,830.95
150.00
600.00
612,152.71
869,512.73

0.00 %
10.12 %
0.00 %
0.00 %
0.00 %
94.81 %
16.67 %
0.00 %
11.37 %
13.85 %
21.58 %
15.93 %
0.00 %
14.29 %
5.82 %
9.16%

500.00
50,000.00
150.00
1,000.00
500.00
5,500.00
50.00
1,250.00
15,000.00
1,500.00
1,500.00
750.00
10,000.00
750.00
88,450.00

0.00
3,423.00
0.00
461.29
0.00
0.00
0.00
0.00
0.00
0.00
120.60
0.00
1,863.40
0.00
5,868.29

0.00
7,802.00
0.00
461.29
0.00
351.35
0.00
149.00
0.00
0.00
287.91
0.00
1,863.40
0.00
10,914.95

0.00
0.00
0.00
0.00
150.80
971.51
0.00
0.00
0.00
283.73
0.00
0.00
2,013.40
177.33
3,596.77

500.00
42,198.00
150.00
538.71
349.20
4,177.14
50.00
1,101.00
15,000.00
1,216.27
1,212.09
750.00
6,123.20
572.67
73,938.28

0.00 %
15.60 %
0.00 %
46.13 %
30.16 %
24.05 %
0.00 %
11.92 %
0.00 %
18.92 %
19.19 %
0.00 %
38.77 %
23.64 %
16.41%

1,500.00
1,500.00
150.00
1,250.00
1,500.00

26.46
0.00
0.00
0.00
0.00

268.20
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

1,231.80
1,500.00
150.00
1,250.00
1,500.00

17.88 %
0.00 %
0.00 %
0.00 %
0.00 %

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

36,522.48
279,066.69

1,849.17
14,825.34

150.00
2,310.00
250.00
250.00
2,000.00
11,159.74
13,500.00
1,500.00
175,000.00
1,000.00
15,000.00
84,250.00
150.00
700.00
650,000.00
957,219.74

500.00
50,000.00
150.00
1,000.00
500.00
5,500.00
50.00
1,250.00
15,000.00
1,500.00
1,500.00
750.00
10,000.00
750.00
88,450.00
1,500.00
1,500.00
150.00
1,250.00
1,500.00

Page 31 of 43

Page 55 of 79

Council Budget Report

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

662.10
161.96
0.00
8,276.24
9,368.50

0.00
0.00
0.00
0.00
0.00

1,837.90
24,838.04
250.00
66,723.76
99,281.50

26.48 %
0.65 %
0.00 %
11.03 %
8.62%

0.00
0.00
0.00

16,515.00
0.00
16,515.00

0.00
0.00
0.00

-765.00
5,000.00
4,235.00

104.86 %
0.00 %
79.59%

1,454,136.43

26,579.16

162,877.75

3,735.25

1,287,523.43

11.46%

285,819.12
30,498.44
16,378.79
64,210.39
4,824.10
3,593.12
54,071.28
459,395.24

21,801.18
3,885.03
2,372.97
5,693.20
402.88
0.00
4,780.39
38,935.65

65,703.89
10,362.62
2,372.97
15,895.04
1,125.35
2,521.53
13,706.87
111,688.27

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

220,115.23
20,135.82
14,005.82
48,315.35
3,698.75
1,071.59
40,364.41
347,706.97

22.99 %
33.98 %
14.49 %
24.75 %
23.33 %
70.18 %
25.35 %
24.31%

32,500.00
1,500.00
1,500.00
150.00
750.00
1,500.00
10,508.06
5,000.00
2,500.00
75,000.00
750.00
12,000.00
30,000.00
450.00
174,108.06

0.00
0.00
37.22
0.00
0.00
0.00
0.00
4,051.58
0.00
71.60
0.00
0.00
20,027.67
0.00
24,188.07

6,551.90
93.84
77.46
0.00
0.00
0.00
10,212.34
12,154.74
0.00
5,132.30
0.00
487.50
20,027.67
90.00
54,827.75

4,460.71
0.00
0.00
0.00
0.00
0.00
0.00
0.00
411.00
0.00
138.48
2,420.00
0.00
0.00
7,430.19

21,487.39
1,406.16
1,422.54
150.00
750.00
1,500.00
295.72
-7,154.74
2,089.00
69,867.70
611.52
9,092.50
9,972.33
360.00
111,850.12

33.88 %
6.26 %
5.16 %
0.00 %
0.00 %
0.00 %
97.19 %
243.09 %
16.44 %
6.84 %
18.46 %
24.23 %
66.76 %
20.00 %
35.76%

500.00
42,000.00
300.00

0.00
3,332.30
0.00

0.00
6,700.18
0.00

0.00
3,332.30
0.00

500.00
31,967.52
300.00

0.00 %
23.89 %
0.00 %

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

2,500.00
25,000.00
250.00
75,000.00
108,650.00

73.77
0.00
0.00
848.48
948.71

ExpCategory: 5 - CAPITAL OUTLAY Total:

15,750.00
5,000.00
20,750.00

Department: 427 - WATER PROD AND TREATMENT Total:

1,454,136.43

Department: 428 - WASTEWATER TREATMENT
ExpCategory: 1 - SALARY & BENEFITS
02-428-111
SALARIES - REGULAR
02-428-112
SALARIES - OVERTIME
02-428-114
HOLIDAY PAY
02-428-121
RETIREMENT - TMRS
02-428-122
SOCIAL SECURITY
02-428-123
WORKERS' COMPENSATION
02-428-125
GROUP INSURANCE
ExpCategory: 1 - SALARY & BENEFITS Total:

02-427-421
02-427-423
02-427-426
02-427-433

BUILDING MAINTENANCE
WATER FACILITIES
LIGHTING SYSTEMS
MAINTENANCE FOR WELLS
ExpCategory: 4 - MAINTENANCE Total:

ExpCategory: 5 - CAPITAL OUTLAY
02-427-512
New & Used Machinery
02-427-520
LAB EQUIPMENT

ExpCategory: 2 - CONTRACTUL/MISC SERVICES
02-428-200
SANITARY LANDFILL
02-428-211
POSTAGE
02-428-212
COMMUNICATIONS
02-428-213
PRINTING
02-428-214
PUBLIC NOTICES
02-428-215
TRAVEL
02-428-220
INSURANCES
02-428-231
EQUIPMENT & LAND RENTAL
02-428-236
STAFF TRAINING
02-428-251
UTILITIES
02-428-252
DUES & SUBSCRIPTIONS
02-428-253
OUTSIDE PROFESSIONAL
02-428-254
SPECIAL SERVICES
02-428-260
PEST & GERM CONTROL
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:
ExpCategory: 3 - GENERAL OPERATION
02-428-311
AGRICULTURE SUPPLIES
02-428-312
CHEMICAL SUPPLIES
02-428-313
BOOKS & EDUCATIONAL

12/31/2025 2:01:15 PM

Page 55 of 79

Page 32 of 43

Page 56 of 79

Council Budget Report

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

1,113.90
19.96
160.78
0.00
592.44
3,240.80
102.87
3,546.27
25.19
1,932.66
449.20
17,884.25

0.00
35.74
1,902.66
0.00
349.00
0.00
0.00
0.00
0.00
2,822.19
35.74
8,477.63

886.10
944.30
7,436.56
140.00
408.56
16,759.20
3,397.13
953.73
374.81
45.15
1,215.06
65,328.12

55.70 %
5.57 %
21.72 %
0.00 %
69.74 %
16.20 %
2.94 %
78.81 %
6.30 %
99.06 %
28.53 %
28.75%

-1,000.00
0.00
0.00
0.00
0.00
0.00
0.00
19,520.49
18,520.49

-662.11
287.98
0.00
12.55
0.00
0.00
0.00
22,644.91
22,283.33

15.34
0.00
0.00
0.00
0.00
1,770.38
0.00
5,239.49
7,025.21

2,146.77
1,212.02
200.00
2,487.45
1,000.00
1,229.62
100.00
34,115.60
42,491.46

-43.12 %
19.20 %
0.00 %
0.50 %
0.00 %
59.01 %
0.00 %
44.97 %
40.82%

9,700.00
21,000.00
30,700.00

0.00
0.00
0.00

7,429.42
0.00
7,429.42

2,270.58
21,000.00
23,270.58

76.59 %
0.00 %
24.20%

827,693.30

89,184.03

206,683.60

30,362.45

590,647.25

28.64%

756,041.02
2,572.32
0.00
142,895.56
12,129.65
3,880.52
68,044.26
985,563.33

52,006.97
0.00
272.51
10,640.33
775.14
0.00
4,370.85
68,065.80

146,199.62
441.67
1,553.19
29,885.57
2,238.62
213.65
11,482.70
192,015.02

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

609,841.40
2,130.65
-1,553.19
113,009.99
9,891.03
3,666.87
56,561.56
793,548.31

19.34 %
17.17 %
0.00 %
20.91 %
18.46 %
5.51 %
16.88 %
19.48%

150.00
5,000.00

0.00
107.64

55.76
218.30

0.00
0.00

94.24
4,781.70

37.17 %
4.37 %

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

2,000.00
1,000.00
9,500.00
140.00
1,350.00
20,000.00
3,500.00
4,500.00
400.00
4,800.00
1,700.00
91,690.00

123.54
19.96
0.00
0.00
0.00
1,238.31
0.00
2,145.81
0.00
626.85
53.05
7,539.82

1,500.00
1,500.00
200.00
2,500.00
1,000.00
3,000.00
100.00
62,000.00
71,800.00

ExpCategory: 5 - CAPITAL OUTLAY Total:

9,700.00
21,000.00
30,700.00

Department: 428 - WASTEWATER TREATMENT Total:
Department: 429 - UTILITY ADMINISTRATION
ExpCategory: 1 - SALARY & BENEFITS
02-429-111
SALARIES - REGULAR
02-429-112
SALARIES - OVERTIME
02-429-113
SALARIES - SEASONAL & P-T
02-429-121
RETIREMENT - TMRS
02-429-122
SOCIAL SECURITY
02-429-123
WORKERS' COMPENSATION
02-429-125
GROUP INSURANCE
ExpCategory: 1 - SALARY & BENEFITS Total:

02-428-314
02-428-315
02-428-316
02-428-317
02-428-318
02-428-320
02-428-321
02-428-323
02-428-324
02-428-326
02-428-332

OFFICE SUPPLIES
FOOD SUPPLIES
WEARING APPAREL
PHOTO/DUPLICATING SUPPLIE
TOOLS & EQUIPMENT
LAB SUPPLIES
JANITORIAL SUPPLIES
GAS & FUEL
WELDING SUPPLIES
LUBE & OIL
OTHER SUPPLIES
ExpCategory: 3 - GENERAL OPERATION Total:

ExpCategory: 4 - MAINTENANCE
02-428-411
MOTOR VEHICLE MAINTENANCE
02-428-412
MACHINERY MAINTENANCE
02-428-413
OFFICE EQUIPMENT MAINTENANCE
02-428-414
EQUIPMENT MAINTENANCE
02-428-418
SOFTWARE & HARDWARE
02-428-421
BUILDING MAINTENANCE
02-428-423
WATER FACILITIES
02-428-424
SEWER FACILITIES
ExpCategory: 4 - MAINTENANCE Total:
ExpCategory: 5 - CAPITAL OUTLAY
02-428-520
Capital Lab Equipment
02-428-521
BUILDING IMPROVEMENTS

ExpCategory: 2 - CONTRACTUL/MISC SERVICES
02-429-211
POSTAGE
02-429-212
COMMUNICATIONS

12/31/2025 2:01:15 PM

Page 56 of 79

Page 33 of 43

Page 57 of 79

Council Budget Report

02-429-213
02-429-214
02-429-215
02-429-216
02-429-220
02-429-236
02-429-252
02-429-253
02-429-254

For Fiscal: FY 2026 Period Ending: 12/31/2025

0.00
0.00
1,595.71
993.75
3,699.87
195.00
401.50
79.00
15,853.68
23,092.57

79.47
0.00
2,481.08
0.00
0.00
356.00
1,063.96
0.00
0.00
3,980.51

70.53
150.00
12,923.21
-993.75
-40.66
3,449.00
5,234.54
9,921.00
47,421.32
83,011.13

52.98 %
0.00 %
23.98 %
0.00 %
101.11 %
13.78 %
21.87 %
0.79 %
25.06 %
24.59%

0.00
0.00
67.23
0.00
0.00
415.27
0.00
150.40
0.00
315.75
948.65

0.00
429.22
118.60
0.00
0.00
415.27
295.78
409.54
0.00
443.25
2,111.66

0.00
0.00
263.97
757.38
0.00
0.00
0.00
0.00
0.00
563.50
1,584.85

150.00
6,070.78
4,617.43
2,742.62
250.00
2,084.73
-295.78
3,090.46
400.00
1,493.25
20,603.49

0.00 %
6.60 %
7.65 %
21.64 %
0.00 %
16.61 %
0.00 %
11.70 %
0.00 %
40.27 %
15.21%

3,000.00
14,500.00
150.00
15,788.07
33,438.07

0.00
0.00
0.00
3,115.59
3,115.59

31.98
2,313.50
57.79
3,195.35
5,598.62

7.83
0.00
0.00
9,477.03
9,484.86

2,960.19
12,186.50
92.21
3,115.69
18,354.59

1.33 %
15.96 %
38.53 %
80.27 %
45.11%

85,000.00
85,000.00

0.00
0.00

85,000.00
85,000.00

0.00 %
0.00%

1,238,385.61

72,870.68

222,817.87

15,050.22

1,000,517.52

19.21%

15,000.00
50,000.00
6,000.00
12,500.00
5,000.00
1,460,000.00

5,087.93
749.74
0.00
4,194.08
0.00
0.00

10,186.13
13,124.74
0.00
5,194.08
0.00
0.00

0.00
-87.06
0.00
1,563.39
0.00
0.00

4,813.87
36,962.32
6,000.00
5,742.53
5,000.00
1,460,000.00

67.91 %
26.08 %
0.00 %
54.06 %
0.00 %
0.00 %

Period
Activity

Fiscal
Activity

150.00
150.00
17,000.00
0.00
3,659.21
4,000.00
6,700.00
10,000.00
63,275.00
110,084.21

0.00
0.00
90.00
375.00
0.00
0.00
89.00
79.00
0.00
740.64

150.00
6,500.00
5,000.00
3,500.00
250.00
2,500.00
0.00
3,500.00
400.00
2,500.00
24,300.00

ExpCategory: 4 - MAINTENANCE Total:

3,000.00
14,500.00
150.00
15,788.07
33,438.07

ExpCategory: 5 - CAPITAL OUTLAY Total:
Department: 429 - UTILITY ADMINISTRATION Total:

PRINTING
PUBLIC NOTICES
TRAVEL
VEHICLE ALLOWANCE
INSURANCES
STAFF TRAINING
DUES & SUBSCRIPTIONS
OUTSIDE PROFESSIONAL
SPECIAL SERVICES
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:

ExpCategory: 3 - GENERAL OPERATION Total:
ExpCategory: 4 - MAINTENANCE
02-429-411
MOTOR VEHICLE MAINTENANCE
02-429-413
OFFICE EQUIPMENT MAINTENANCE
02-429-414
EQUIPMENT MAINTENANCE
02-429-418
SOFTWARE & HARDWARE
ExpCategory: 5 - CAPITAL OUTLAY
02-429-514
Other Equipment

Department: 430 - W/S OPERATIONAL SUPPORT
ExpCategory: 0 - MISCELLANEOUS EXPENSES
02-430-010
EMPLOYEE INCENTIVES
02-430-015
CITY SPONSERED EVENTS
02-430-019
YOUTH ADVISORY COUNCIL
02-430-020
COUNCIL PROJECTS
02-430-021
GROUP INSURANCE CONTINGENCIES
02-430-030
WELL FIELD EXPANSION BOND PMTS

Page 57 of 79

Percent
Used

Current
Total Budget

ExpCategory: 3 - GENERAL OPERATION
02-429-313
BOOKS & EDUCATIONAL
02-429-314
OFFICE SUPPLIES
02-429-315
FOOD SUPPLIES
02-429-316
WEARING APPAREL
02-429-317
PHOTO/DUPLICATING SUPPLIE
02-429-318
TOOLS & EQUIPMENT
02-429-321
JANITORIAL SUPPLIES
02-429-323
GAS & FUEL
02-429-326
LUBE & OIL
02-429-332
OTHER SUPPLIES

12/31/2025 2:01:15 PM

Encumbrances

Variance
Favorable
(Unfavorable)

Original
Total Budget

Page 34 of 43

Page 58 of 79

Council Budget Report

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

168,785.44
0.00
3,099.28
243,435.30
0.00
45,176.50
58,357.00
23,583.18
79,596.88
350,000.01
25,361.83
1,025,900.37

5,395.13
0.00
10,409.25
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
17,280.71

6,012.77
40,000.00
36,491.47
486,899.70
50,000.00
302,128.50
122,818.00
49,108.82
202,320.12
1,049,999.99
1,247,879.17
5,112,177.26

96.66 %
0.00 %
27.02 %
33.33 %
0.00 %
13.01 %
32.21 %
32.44 %
28.23 %
25.00 %
1.99 %
16.95%

54,150.56
54,150.56

59,861.98
59,861.98

5,089.91
5,089.91

5,048.11
5,048.11

92.79 %
92.79%

337,000.00
337,000.00

65,260.00
65,260.00

285,300.00
285,300.00

0.00
0.00

51,700.00
51,700.00

84.66 %
84.66%

6,562,358.34

490,218.58

1,371,062.35

22,370.62

5,168,925.37

21.23%

258,300.51
739.47
11,762.40
49,994.72
3,756.08
259.04
23,499.18
348,311.40

19,444.54
18.49
0.00
3,949.05
277.19
0.00
1,863.37
25,552.64

54,127.35
18.49
0.00
10,986.17
771.76
256.22
4,906.65
71,066.64

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

204,173.16
720.98
11,762.40
39,008.55
2,984.32
2.82
18,592.53
277,244.76

20.96 %
2.50 %
0.00 %
21.97 %
20.55 %
98.91 %
20.88 %
20.40%

1,500.00
500.00
3,200.00
575.22
1,400.00
1,100.00
35,000.00
1,000.00
44,275.22

0.00
0.00
0.00
0.00
0.00
0.00
0.00
75.00
75.00

0.00
0.00
0.00
568.09
0.00
0.00
7,245.00
150.00
7,963.09

0.00
0.00
0.00
0.00
419.00
187.24
0.00
0.00
606.24

1,500.00
500.00
3,200.00
7.13
981.00
912.76
27,755.00
850.00
35,705.89

0.00 %
0.00 %
0.00 %
98.76 %
29.93 %
17.02 %
20.70 %
15.00 %
19.35%

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

180,193.34
40,000.00
50,000.00
730,335.00
50,000.00
347,305.00
181,175.00
72,692.00
281,917.00
1,400,000.00
1,273,241.00
6,155,358.34

89,987.68
0.00
750.00
105,112.07
0.00
0.00
14,589.25
5,849.56
19,899.22
116,666.67
7,921.82
370,808.02

70,000.00
70,000.00

ExpCategory: 5 - CAPITAL OUTLAY Total:

337,000.00
337,000.00

Department: 430 - W/S OPERATIONAL SUPPORT Total:
Department: 431 - W/S ACCOUNTING
ExpCategory: 1 - SALARY & BENEFITS
02-431-111
SALARIES - REGULAR
02-431-112
SALARIES - OVERTIME
02-431-113
SALARIES - SEASONAL & P-T
02-431-121
RETIREMENT - TMRS
02-431-122
SOCIAL SECURITY
02-431-123
WORKERS' COMPENSATION
02-431-125
GROUP INSURANCE
ExpCategory: 1 - SALARY & BENEFITS Total:

02-430-035
02-430-040
02-430-045
02-430-047
02-430-049
02-430-051
02-430-054
02-430-055
02-430-056
02-430-066
02-430-095

COMPUTER NETWORK SERVICES
BAD DEBT EXPENSE
CONTINGENCIES
CRMWA - OPERATION & MAINT
CRMWA - CRMWA II DEVELOPMENT
CRMWA - PUMP, ELEC, & CHEM
CRMWA - 06,14,23 ROBERTS CO
CRMWA - 09,17 ROBERTS CO BOND
CRMWA - 11, 21 MESA PURCHASE
GENERAL FUND SERVICES RENDERED
INTEREST EXPENSE
ExpCategory: 0 - MISCELLANEOUS EXPENSES Total:

ExpCategory: 4 - MAINTENANCE
02-430-421
CITY HALL BUILDING MAINTENANCE
ExpCategory: 4 - MAINTENANCE Total:
ExpCategory: 5 - CAPITAL OUTLAY
02-430-590
W/S CAPITAL INFRASTRUCTURE

ExpCategory: 2 - CONTRACTUL/MISC SERVICES
02-431-211
POSTAGE
02-431-212
COMMUNICATIONS
02-431-215
TRAVEL
02-431-220
INSURANCES
02-431-236
STAFF TRAINING
02-431-252
DUES & SUBSCRIPTIONS
02-431-253
OUTSIDE PROFESSIONAL
02-431-254
SPECIAL SERVICES
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:

12/31/2025 2:01:15 PM

Page 58 of 79

Page 35 of 43

Page 59 of 79

Council Budget Report

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

1,131.81
106.61
0.00
0.00
1,238.42

90.01
0.00
0.00
0.00
90.01

2,778.18
43.39
750.00
500.00
4,071.57

30.55 %
71.07 %
0.00 %
0.00 %
24.60%

0.00
0.00
0.00

0.00
540.00
540.00

0.00
0.00
0.00

1,000.00
38,500.00
39,500.00

0.00 %
1.38 %
1.35%

438,026.62

26,388.01

80,808.15

696.25

356,522.22

18.61%

11,176,669.72

20.17%

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

4,000.00
150.00
750.00
500.00
5,400.00

715.29
45.08
0.00
0.00
760.37

ExpCategory: 4 - MAINTENANCE Total:

1,000.00
39,040.00
40,040.00

Department: 431 - W/S ACCOUNTING Total:

438,026.62

ExpCategory: 3 - GENERAL OPERATION
02-431-314
OFFICE SUPPLIES
02-431-315
FOOD SUPPLIES
02-431-316
WEARING APPAREL
02-431-318
TOOLS & EQUIPMENT
ExpCategory: 3 - GENERAL OPERATION Total:
ExpCategory: 4 - MAINTENANCE
02-431-413
OFFICE EQUIPMENT MAINTENANCE
02-431-418
SOFTWARE & HARDWARE

Expense Total:

14,001,419.25

869,869.16

2,641,602.82

183,146.71

Fund: 02 - WATER AND SEWER FUND Surplus (Deficit):

-0.01

90,305.85

236,695.03

-183,146.71

Fund: 03 - CITY TOURISM FUND
Revenue
RevCategory: 311 - GROSS RECEIPTS
03-31110
OCCUPANCY TAX REVENUE 7%
RevCategory: 311 - GROSS RECEIPTS Total:

450,000.00
450,000.00

69,438.75
69,438.75

219,699.30
219,699.30

0.00
0.00

-230,300.70
-230,300.70

48.82 %
48.82%

RevCategory: 314 - SERVICE CHARGES Total:

45,000.00
0.00
65,000.00
110,000.00

0.00
0.00
0.00
0.00

1,225.00
1,567.34
0.00
2,792.34

0.00
0.00
0.00
0.00

-43,775.00
1,567.34
-65,000.00
-107,207.66

2.72 %
0.00 %
0.00 %
2.54%

Revenue Total:

560,000.00

69,438.75

222,491.64

0.00

-337,508.36

39.73%

ExpCategory: 5 - CAPITAL OUTLAY Total:

0.00
0.00

206,585.00
206,585.00

-206,585.00
-206,585.00

0.00 %
0.00%

275,000.00
35,000.00
310,000.00

-22,916.67
0.00
-22,916.67

-68,750.01
0.00
-68,750.01

0.00
0.00
0.00

343,750.01
35,000.00
378,750.01

-25.00 %
0.00 %
-22.18%

70,000.00
75,000.00
22,500.00
22,500.00

0.00
0.00
0.00
0.00

5,008.53
0.00
0.00
0.00

24,685.66
351.60
0.00
0.00

40,305.81
74,648.40
22,500.00
22,500.00

42.42 %
0.47 %
0.00 %
0.00 %

RevCategory: 314 - SERVICE CHARGES
03-31407
MISCELLANEOUS INCOME
03-31408
INTEREST FROM INVESTMENTS
03-31419
DONATIONS

Expense
Department: 400 - NON-DEPARTMENTAL
ExpCategory: 5 - CAPITAL OUTLAY
03-400-590
CAPITAL OUTLAY
ExpCategory: 7 - TRANSFERS
03-400-700
TRANSFERS OUT
03-400-795
ADVERTISING SERVICES
ExpCategory: 7 - TRANSFERS Total:
ExpCategory: 8 - OTHER EXPENSES
03-400-800
MISC. EXPENDITURES
03-400-806
CHAMBER OF COMMERCE
03-400-807
FRIENDS OF HC MUSEUM
03-400-808
TRI-CITY CONCERT ASSOCIATION

12/31/2025 2:01:15 PM

Page 59 of 79

53,548.33
-535,483,200.00%

Page 36 of 43

Page 60 of 79

Council Budget Report

03-400-815
03-400-817

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

6,208.50
43,800.00
55,017.03

545.00
-13,800.00
11,782.26

-6,753.50
30,000.00
183,200.71

0.00 %
50.00 %
26.72%

-17,253.17

-13,732.98

218,367.26

355,365.72

36.54%

560,000.00

-17,253.17

-13,732.98

218,367.26

355,365.72

36.54%

0.00

86,691.92

236,224.62

-218,367.26

17,857.36

0.00%

1,452,267.18
1,452,267.18

145,306.28
145,306.28

378,024.66
378,024.66

0.00
0.00

-1,074,242.52
-1,074,242.52

26.03 %
26.03%

RevCategory: 314 - SERVICE CHARGES Total:

460,000.00
62,000.00
19,500.00
17,400.00
558,900.00

0.00
0.00
0.00
0.00
0.00

0.00
10,191.11
4,469.62
8,150.00
22,810.73

0.00
0.00
0.00
0.00
0.00

-460,000.00
-51,808.89
-15,030.38
-9,250.00
-536,089.27

0.00 %
16.44 %
22.92 %
46.84 %
4.08%

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

CHRISTMAS DECORATIONS
EXPENDITURES PROMOTING ARTS
ExpCategory: 8 - OTHER EXPENSES Total:

0.00
60,000.00
250,000.00

5,663.50
0.00
5,663.50

Department: 400 - NON-DEPARTMENTAL Total:

560,000.00

Expense Total:

560,000.00

Fund: 03 - CITY TOURISM FUND Surplus (Deficit):
Fund: 06 - ECONOMIC DEVELOPMENT
Revenue
RevCategory: 310 - TAXES
06-31015
SALES & USE TAX
RevCategory: 310 - TAXES Total:
RevCategory: 314 - SERVICE CHARGES
06-31404
SALE OF ASSETS
06-31408
INTEREST FROM INVESTMENTS
06-31409
INTEREST FROM NOTES PAYABLE
06-31448
RENTAL/LEASE/USER FEE INCOME
Revenue Total:

2,011,167.18

145,306.28

400,835.39

0.00

-1,610,331.79

19.93%

Expense
Department: 400 - NON-DEPARTMENTAL
ExpCategory: 1 - SALARY & BENEFITS
06-400-111
SALARIES - REGULAR
06-400-112
SALARIES - OVERTIME
06-400-114
SEASONAL - HOLIDAY PAY
06-400-121
RETIREMENT - TMRS
06-400-122
SOCIAL SECURITY
06-400-123
WORKER'S COMPENSATION
06-400-125
HEALTH INSURANCE
ExpCategory: 1 - SALARY & BENEFITS Total:

253,870.37
4,000.00
3,000.00
45,166.10
29,435.08
1,515.44
26,994.12
363,981.11

15,483.50
0.00
0.00
3,308.98
235.02
0.00
1,451.35
20,478.85

41,077.68
0.00
0.00
8,778.23
624.36
186.21
3,724.89
54,391.37

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

212,792.69
4,000.00
3,000.00
36,387.87
28,810.72
1,329.23
23,269.23
309,589.74

16.18 %
0.00 %
0.00 %
19.44 %
2.12 %
12.29 %
13.80 %
14.94%

ExpCategory: 2 - CONTRACTUL/MISC SERVICES
06-400-211
POSTAGE
06-400-212
COMMUNICATIONS
06-400-213
PRINTING
06-400-214
PUBLIC NOTICES
06-400-215
TRAVEL
06-400-216
VEHICLE ALLOWANCE
06-400-220
INSURANCE
06-400-223
BONDS
06-400-236
STAFF TRAINING

250.00
4,000.00
4,000.00
200.00
30,000.00
10,200.00
8,556.57
275.00
20,000.00

0.00
170.32
301.06
0.00
919.58
750.00
0.00
0.00
0.00

140.40
389.39
1,106.85
0.00
3,561.54
1,987.50
10,017.67
0.00
0.00

0.00
0.00
0.00
0.00
2,516.62
0.00
0.00
0.00
229.00

109.60
3,610.61
2,893.15
200.00
23,921.84
8,212.50
-1,461.10
275.00
19,771.00

56.16 %
9.73 %
27.67 %
0.00 %
20.26 %
19.49 %
117.08 %
0.00 %
1.15 %

12/31/2025 2:01:15 PM

Page 60 of 79

Page 37 of 43

Page 61 of 79

Council Budget Report

06-400-251
06-400-252
06-400-253
06-400-254
06-400-262

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

2,679.36
3,500.00
3,239.50
2,986.40
1,360.00
30,968.61

0.00
310.23
0.00
0.00
0.00
3,055.85

11,320.64
4,989.77
161,760.50
8,513.60
9,640.00
253,757.11

19.14 %
43.30 %
1.96 %
25.97 %
12.36 %
11.82%

0.00
0.00
84.00
0.00
0.00
0.00
0.00
84.00

0.00
139.11
397.09
0.00
161.26
402.00
0.00
1,099.46

225.00
6,860.89
2,518.91
775.00
838.74
598.00
500.00
12,316.54

0.00 %
1.99 %
16.04 %
0.00 %
16.13 %
40.20 %
0.00 %
8.77%

500.00
40,000.00
3,000.00
500.00
44,000.00

0.00
0.00
121.00
0.00
121.00

0.00
2,675.94
121.00
0.00
2,796.94

0.00
668.52
0.00
0.00
668.52

500.00
36,655.54
2,879.00
500.00
40,534.54

0.00 %
8.36 %
4.03 %
0.00 %
7.88%

200.00
200,000.00
200,200.00

0.00
0.00
0.00

200.00
200,000.00
200,200.00

0.00 %
0.00 %
0.00%

4,000.00
4,000.00

0.00
0.00

1,059.79
1,059.79

0.00
0.00

2,940.21
2,940.21

26.49 %
26.49%

ExpCategory: 8 - OTHER EXPENSES Total:

145,000.00
811,981.00
540,000.00
1,496,981.00

0.00
7,153.47
0.00
7,153.47

8,975.00
14,061.70
0.00
23,036.70

2,703.23
0.00
0.00
2,703.23

133,321.77
797,919.30
540,000.00
1,471,241.07

8.05 %
1.73 %
0.00 %
1.72%

Department: 400 - NON-DEPARTMENTAL Total:

2,410,443.68

31,634.96

112,337.41

7,527.06

2,290,579.21

4.97%

Expense Total:

2,410,443.68

31,634.96

112,337.41

7,527.06

2,290,579.21

4.97%

Fund: 06 - ECONOMIC DEVELOPMENT Surplus (Deficit):

-399,276.50

113,671.32

288,497.98

-7,527.06

680,247.42

-70.37%

UTILITIES
DUES & SUBSCRIPTIONS
OUTSIDE PROFESSIONAL
SPECIAL SERVICES
JANITORIAL SERVICES
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:

ExpCategory: 3 - GENERAL OPERATION
06-400-313
BOOKS & EDUCATIONAL
06-400-314
OFFICE SUPPLIES
06-400-315
FOOD SUPPLIES
06-400-318
TOOLS & EQUIPMENT
06-400-321
JANITORIAL SUPPLIES
06-400-330
EMPLOYEE RELATIONS
06-400-332
OTHER SUPPLIES
ExpCategory: 3 - GENERAL OPERATION Total:
ExpCategory: 4 - MAINTENANCE
06-400-413
OFFICE EQUIPMENT MAINTENANCE
06-400-418
SOFTWARE & HARDWARE
06-400-421
BUILDING MAINTENANCE
06-400-425
MISCELLANEOUS REPAIRS
ExpCategory: 4 - MAINTENANCE Total:
ExpCategory: 5 - CAPITAL OUTLAY
06-400-514
OTHER EQUIPMENT
06-400-521
BUILDING IMPROVEMENTS
ExpCategory: 5 - CAPITAL OUTLAY Total:
ExpCategory: 7 - TRANSFERS
06-400-715
PAYMENTS TO TAXING UNITS
ExpCategory: 7 - TRANSFERS Total:
ExpCategory: 8 - OTHER EXPENSES
06-400-800
MARKETING & PROMOTIONS
06-400-801
DIRECT BUSINESS INCENTIVES
06-400-803
AFFORDABLE HOUSING

12/31/2025 2:01:15 PM

Page 61 of 79

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

14,000.00
8,800.00
165,000.00
11,500.00
11,000.00
287,781.57

462.68
0.00
969.00
225.00
0.00
3,797.64

225.00
7,000.00
3,000.00
775.00
1,000.00
1,000.00
500.00
13,500.00

500.00
40,000.00
3,000.00
500.00
44,000.00

Page 38 of 43

Page 62 of 79

Council Budget Report

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

62,769.45
8,379.00
71,148.45

0.00
0.00
0.00

-73,957.59
-81,621.00
-155,578.59

45.91 %
9.31 %
31.38%

0.00
0.00

1,026.20
1,026.20

0.00
0.00

-4,473.80
-4,473.80

18.66 %
18.66%

232,227.04

20,257.85

72,174.65

0.00

-160,052.39

31.08%

42,275.00
42,275.00

0.00
0.00

42,275.00
42,275.00

0.00 %
0.00%

44,941.12
1,213.84
8,907.91
669.25
46.15
10,176.12
65,954.39

2,968.88
0.00
602.38
38.26
0.00
661.07
4,270.59

8,776.97
0.00
1,780.83
113.70
45.17
1,873.03
12,589.70

0.00
0.00
0.00
0.00
0.00
0.00
0.00

36,164.15
1,213.84
7,127.08
555.55
0.98
8,303.09
53,364.69

19.53 %
0.00 %
19.99 %
16.99 %
97.88 %
18.41 %
19.09%

3,000.00
1,200.00
500.00
3,000.00
1,000.00
200.00
1,500.00
28,000.00
38,400.00

48.29
0.00
0.00
0.00
1,300.00
0.00
0.00
2,388.28
3,736.57

476.57
185.00
0.00
0.00
1,300.00
0.00
700.00
7,739.65
10,401.22

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

2,523.43
1,015.00
500.00
3,000.00
-300.00
200.00
800.00
20,260.35
27,998.78

15.89 %
15.42 %
0.00 %
0.00 %
130.00 %
0.00 %
46.67 %
27.64 %
27.09%

250.00
5,597.65
750.00
6,597.65

0.00
311.03
99.70
410.73

0.00
311.03
398.80
709.83

0.00
971.97
563.49
1,535.46

250.00
4,314.65
-212.29
4,352.36

0.00 %
22.92 %
128.31 %
34.03%

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

136,727.04
90,000.00
226,727.04

19,837.85
420.00
20,257.85

RevCategory: 315 - REVENUE Total:

5,500.00
5,500.00

Revenue Total:

232,227.04

Expense
Department: 400 - NON-DEPARTMENTAL
ExpCategory: 0 - MISCELLANEOUS EXPENSES
46-400-095
BOND INTEREST EXPENSE
ExpCategory: 0 - MISCELLANEOUS EXPENSES Total:

Fund: 46 - VENUE PROJECT FUND
Revenue
RevCategory: 300 - REVENUE
46-30010
VENUE COLLECTION ACCOUNT
46-30020
VENUE RENTAL INCOME
RevCategory: 300 - REVENUE Total:
RevCategory: 315 - REVENUE
46-31508
INTEREST FROM INVESTMENTS

ExpCategory: 1 - SALARY & BENEFITS
46-400-111
SALARIES - REGULAR
46-400-112
Salaries - Overtime
46-400-121
RETIREMENT - TMRS
46-400-122
SOCIAL SECURITY
46-400-123
WORKERS' COMPENSATION
46-400-125
GROUP INSURANCE
ExpCategory: 1 - SALARY & BENEFITS Total:
ExpCategory: 2 - CONTRACTUL/MISC SERVICES
46-400-212
COMMUNICATIONS
46-400-215
TRAVEL
46-400-236
STAFF TRAINING
46-400-251
UTILITIES
46-400-253
OUTSIDE PROFESSIONAL
46-400-254
BANK CHARGES
46-400-260
PEST & GERM CONTROL
46-400-262
JANITORIAL SERVICE
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:
ExpCategory: 3 - GENERAL OPERATION
46-400-314
OFFICE SUPPLIES
46-400-318
TOOLS & EQUIPMENT
46-400-321
JANITORIAL SUPPLIES
ExpCategory: 3 - GENERAL OPERATION Total:

12/31/2025 2:01:15 PM

Page 62 of 79

Page 39 of 43

Page 63 of 79

Council Budget Report

For Fiscal: FY 2026 Period Ending: 12/31/2025
Variance
Favorable
(Unfavorable)

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

Encumbrances

0.00
250.00
250.00
1,500.00
12,000.00
14,000.00

0.00
0.00
1,555.83
0.00
3,488.08
5,043.91

36.51
0.00
1,555.83
0.00
4,479.46
6,071.80

0.00
0.00
6,870.00
279.00
2,100.00
9,249.00

ExpCategory: 8 - OTHER EXPENSES Total:

65,000.00
65,000.00

0.00
0.00

65,000.00
65,000.00

0.00 %
0.00%

Department: 400 - NON-DEPARTMENTAL Total:

232,227.04

13,461.80

29,772.55

10,784.46

191,670.03

17.46%

Expense Total:

232,227.04

13,461.80

29,772.55

10,784.46

191,670.03

17.46%

Fund: 46 - VENUE PROJECT FUND Surplus (Deficit):

0.00

6,796.05

42,402.10

-10,784.46

31,617.64

0.00%

RevCategory: 314 - SERVICE CHARGES Total:

150,000.00
150,000.00

0.00
0.00

28,092.51
28,092.51

0.00
0.00

-121,907.49
-121,907.49

18.73 %
18.73%

Revenue Total:

150,000.00

0.00

28,092.51

0.00

-121,907.49

18.73%

Expense
Department: 451 - W/S CONSTRUCTION
ExpCategory: 8 - OTHER EXPENSES
51-451-825
W/S INFRASTRUCTURE IMPROVEMENT
51-451-827
WATER WELLS
ExpCategory: 8 - OTHER EXPENSES Total:

353,345.00
1,857,606.00
2,210,951.00

0.00
1,500.00
1,500.00

0.00
335,480.80
335,480.80

0.00
0.00
0.00

353,345.00
1,522,125.20
1,875,470.20

0.00 %
18.06 %
15.17%

Department: 451 - W/S CONSTRUCTION Total:

2,210,951.00

1,500.00

335,480.80

0.00

1,875,470.20

15.17%

ExpCategory: 4 - MAINTENANCE
46-400-412
MACHINERY MAINTENANCE
46-400-413
Office Equipment Maintenance
46-400-414
EQUIPMENT MAINTENANCE
46-400-418
SOFTWARE & HARDWARE
46-400-421
BUILDING MAINTENANCE
ExpCategory: 4 - MAINTENANCE Total:
ExpCategory: 8 - OTHER EXPENSES
46-400-800
DEBT SERVICE ACCOUNT

Fund: 51 - W/S CONSTRUCTION FUND
Revenue
RevCategory: 314 - SERVICE CHARGES
51-31408
INTEREST FROM

Percent
Used

-36.51
0.00 %
250.00
0.00 %
-8,175.83 3,370.33 %
1,221.00
18.60 %
5,420.54
54.83 %
-1,320.80 109.43%

Expense Total:

2,210,951.00

1,500.00

335,480.80

0.00

1,875,470.20

15.17%

Fund: 51 - W/S CONSTRUCTION FUND Surplus (Deficit):

-2,060,951.00

-1,500.00

-307,388.29

0.00

1,753,562.71

14.91%

Fund: 52 - CAPITAL CONSTRUCTION FUND
Revenue
RevCategory: 314 - SERVICE CHARGES
52-31408
INTEREST FROM INVESTMENTS
52-31426
GRANT PROCEEDS
RevCategory: 314 - SERVICE CHARGES Total:

25,000.00
1,289,779.00
1,314,779.00

0.00
0.00
0.00

917.67
0.00
917.67

0.00
0.00
0.00

-24,082.33
-1,289,779.00
-1,313,861.33

3.67 %
0.00 %
0.07%

Revenue Total:

1,314,779.00

0.00

917.67

0.00

-1,313,861.33

0.07%

12/31/2025 2:01:15 PM

Page 63 of 79

Page 40 of 43

Page 64 of 79

Council Budget Report

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

0.00
11.29
5,000.00
5,011.29

0.00
0.00
0.00
0.00

1,289,779.00
-11.29
-5,000.00
1,284,767.71

0.00 %
0.00 %
0.00 %
0.39%

5,011.29

0.00

1,284,767.71

0.39%

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

Expense
Department: 452 - CAPITAL CONSTRUCTION
ExpCategory: 8 - OTHER EXPENSES
52-452-851
STORM DRAINAGE IMPMNTS
52-452-860
DOWNTOWN REVITILIZATION
52-452-881
HOUSING DEVELOPMENT
ExpCategory: 8 - OTHER EXPENSES Total:

1,289,779.00
0.00
0.00
1,289,779.00

0.00
11.29
0.00
11.29

Department: 452 - CAPITAL CONSTRUCTION Total:

1,289,779.00

11.29

Expense Total:

1,289,779.00

11.29

5,011.29

0.00

1,284,767.71

0.39%

Fund: 52 - CAPITAL CONSTRUCTION FUND Surplus (Deficit):

25,000.00

-11.29

-4,093.62

0.00

-29,093.62

-16.37%

Fund: 54 - TRANS USER FUND
Revenue
RevCategory: 314 - SERVICE CHARGES
54-31408
INTEREST FROM INVESTMENTS
54-31417
TRANS USER FEES
RevCategory: 314 - SERVICE CHARGES Total:

18,000.00
608,845.00
626,845.00

0.00
51,585.00
51,585.00

523.19
155,137.93
155,661.12

0.00
0.00
0.00

-17,476.81
-453,707.07
-471,183.88

2.91 %
25.48 %
24.83%

Revenue Total:

626,845.00

51,585.00

155,661.12

0.00

-471,183.88

24.83%

ExpCategory: 7 - TRANSFERS Total:

224,328.00
-150,000.00
74,328.00

-18,694.00
12,500.00
-6,194.00

-56,082.00
37,500.00
-18,582.00

0.00
0.00
0.00

280,410.00
-187,500.00
92,910.00

-25.00 %
-25.00 %
-25.00%

Department: 400 - NON-DEPARTMENTAL Total:

74,328.00

-6,194.00

-18,582.00

0.00

92,910.00

-25.00%

Department: 454 - TRANS USER EXPENSES
ExpCategory: 2 - CONTRACTUL/MISC SERVICES
54-454-253
OUTSIDE PROFESSIONAL
ExpCategory: 2 - CONTRACTUL/MISC SERVICES Total:

25,000.00
25,000.00

-6.29
-6.29

0.00
0.00

25,006.29
25,006.29

-0.03 %
-0.03%

10,000.00
10,000.00

0.00
0.00

10,000.00
10,000.00

0.00 %
0.00%

472,517.00
472,517.00

0.00
0.00

8.00
8.00

0.00
0.00

472,509.00
472,509.00

0.00 %
0.00%

45,000.00

0.00

16,364.00

0.00

28,636.00

36.36 %

Expense
Department: 400 - NON-DEPARTMENTAL
ExpCategory: 7 - TRANSFERS
54-400-700
TRANSFERS OUT
54-400-710
TRANSFERS IN

ExpCategory: 3 - GENERAL OPERATION
54-454-322
STREET AND SIGN MARKING
ExpCategory: 3 - GENERAL OPERATION Total:
ExpCategory: 4 - MAINTENANCE
54-454-422
RIGHTS OF WAY
ExpCategory: 4 - MAINTENANCE Total:
ExpCategory: 5 - CAPITAL OUTLAY
54-454-512
NEW & USED MACHINERY

12/31/2025 2:01:15 PM

Page 64 of 79

Page 41 of 43

Page 65 of 79

Council Budget Report

54-454-519

12/31/2025 2:01:15 PM

Page 65 of 79

For Fiscal: FY 2026 Period Ending: 12/31/2025
Encumbrances

Variance
Favorable
(Unfavorable)

Percent
Used

59,623.89
75,987.89

0.00
0.00

-59,623.89
-30,987.89

0.00 %
168.86%

-6.29

75,989.60

0.00

476,527.40

13.75%

-6,200.29

57,407.60

0.00

569,437.40

9.16%

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

CAPITAL STREET PROJECTS
ExpCategory: 5 - CAPITAL OUTLAY Total:

0.00
45,000.00

0.00
0.00

Department: 454 - TRANS USER EXPENSES Total:

552,517.00

Expense Total:

626,845.00

Fund: 54 - TRANS USER FUND Surplus (Deficit):

0.00

57,785.29

98,253.52

0.00

98,253.52

0.00%

Report Surplus (Deficit):

-2,435,227.51

-59,301.86

-502,272.22

-1,362,649.45

570,305.84

76.58%

Page 42 of 43

Page 66 of 79

Council Budget Report

For Fiscal: FY 2026 Period Ending: 12/31/2025

Fund Summary

12/31/2025 2:01:15 PM

Page 66 of 79

Fund

Original
Total Budget

Current
Total Budget

Period
Activity

Fiscal
Activity

Encumbrances

Variance
Favorable
(Unfavorable)

01 - GENERAL FUND
02 - WATER AND SEWER FUND
03 - CITY TOURISM FUND
06 - ECONOMIC DEVELOPMENT
46 - VENUE PROJECT FUND
51 - W/S CONSTRUCTION FUND
52 - CAPITAL CONSTRUCTION FUND
54 - TRANS USER FUND
Report Surplus (Deficit):

0.00
-0.01
0.00
-399,276.50
0.00
-2,060,951.00
25,000.00
0.00
-2,435,227.51

-413,041.00
90,305.85
86,691.92
113,671.32
6,796.05
-1,500.00
-11.29
57,785.29
-59,301.86

-1,092,863.56
236,695.03
236,224.62
288,497.98
42,402.10
-307,388.29
-4,093.62
98,253.52
-502,272.22

-942,823.96
-183,146.71
-218,367.26
-7,527.06
-10,784.46
0.00
0.00
0.00
-1,362,649.45

-2,035,687.52
53,548.33
17,857.36
680,247.42
31,617.64
1,753,562.71
-29,093.62
98,253.52
570,305.84

Page 43 of 43

Page 67 of 79

Agenda Item Summary
To:

Mayor & Council Members

From:

Amy Fesser, Executive Director

Date:

12/30/2025

Item Title:

Consider and take appropriate action on Resolution R-001-26
authorizing a Corridor Revitalization Agreement between Borger, Inc.,
MJZA Holdings, LLC, and Refinishing Systems, LLC.

Strategic Pillar:

Pillar #4 – Industry Diversification

Comp Plan SAP:

Chapter 5 – Economic Development, SAP #1
Background

Borger, Inc., The Borger Economic Development Corporation (BEDC), acting under the authority of
Chapters 501 and 504 of the Texas Local Government Code, administers the Corridor Revitalization Grant
Program (CRGP). The program is intended to encourage reinvestment in existing commercial properties
located along key corridors and gateways within the city by supporting infrastructure and exterior
improvements that enhance functionality, appearance, and long-term viability.
MJZA Holdings, LLC, as property owner, and Refinishing Systems, LLC, as tenant, submitted an application
to the BEDC under the CRGP for improvements to the property located at 724 North Main Street. The
proposed project includes qualifying infrastructure and exterior improvements to enhance the property's
visual appearance and contribute to broader corridor revitalization efforts. The BEDC Board of Directors
reviewed the application and approved the Corridor Revitalization Agreement, subject to final
authorization by the City Council. In addition, Matt Armstorng has had initial discussions with the City about
installing a centennial-themed mural on the Main St. side of the newly improved facade.

Current Activity
The Corridor Revitalization Agreement establishes the terms under which BEDC will reimburse a portion of
eligible project costs following verified completion of the approved improvements. Key components of the
agreement include:

• The project consists of eligible infrastructure and exterior improvements consistent with CRGP
program guidelines and BEDC policies.
• The agreement provides for reimbursement of up to fifty percent of eligible, out-of-pocket project
costs, not to exceed $110,000, contingent upon submission and acceptance of a Proof of
Completion.
• All project costs must be paid by the applicant upfront, with reimbursement occurring only after
inspection and verification.
• The agreement includes maintenance requirements, compliance provisions, and repayment
obligations to ensure long-term public benefit and protection of BEDC funds.
The agreement is structured to support reinvestment along a primary commercial corridor while ensuring
accountability, transparency, and compliance with the Development Corporation Act.

Financial Impact
Funding for this agreement will be provided through the Borger Economic Development Corporation's
adopted budget, with funds available in the Direct Business Incentive line item. The agreement establishes
a maximum reimbursement amount of $110,000, payable only upon verified completion of eligible
improvements.

Page 67 of 79

Page 68 of 79

Options / Recommendations
Staff recommends approval of Resolution R-001-26 authorizing a Corridor Revitalization Agreement
between the Borger Economic Development Corporation and MJZA Holdings, LLC, and Refinishing
Systems, LLC.

Recommended Motion

“I move to approve Resolution R-001-26 authorizing a Corridor Revitalization
Agreement between the Borger Economic Development Corporation and MJZA
Holdings, LLC, and Refinishing Systems, LLC.”

Page 68 of 79

Page 69 of 79

RESOLUTION R-001-26
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF BORGER, TEXAS, APPROVING A
CORRIDOR
REVITALIZATION
AGREMENT
BETWEEN
THE
BORGER
ECONOMIC
DEVELOPMENT CORPORATION (“BEDC”) AND
MJZA HOLDINGS, LLC, AND REFISNISHING
SYSTEMS,
LLC;
AND
AUTHORIZING
REPRESENTATIVES OF THE CORPORATION TO
EXECUTE ANY AND ALL DOCUMENTATION
PERTAINING TO THE AGREEMENT
WHEREAS, the BEDC is a development corporation under Section 4A of the
Development Corporation Act (the “Act”); and,
WHEREAS, under the Act, the BEDC operating as a development corporation has
authority to expend tax proceeds for economic development as authorized by the Act and
its Articles of Incorporation subject to the authority and approval of the City Council; and,
WHEREAS, the BEDC Board has considered and recommended a Corridor
Revitalization Agreement with MJZA Holdings, LLC and Refinishing Systems, LLC for
the revitalization and infrastructure improvements to the property located at 724 N. Main
St. pursuant to Chapter 501 and 504 of the Texas Local Government Code, and has
submitted the Agreement to the City Council for final approval.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF BORGER, TEXAS, THAT:
1. THAT, the City Council has reviewed and approved the referenced
Corridor Revitalization Agreement and authorizes representatives of the
Corporation to execute and finalize the final agreement and/or any other
documentation required to effectuate the referenced agreement.
PASSED, APPROVED, AND ADOPTED, on this the 6th day of January 2026,
at a regular meeting of the City Council of the City of Borger, Texas which meeting was
held in compliance with the Open Meetings Act, Texas Gov’t Code, §551.001, et. seq. at
which meeting a quorum was present and voting.

Resolution R-001-26
Page 1 of 2

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Page 70 of 79

____________________________
Karen Felker, Mayor

ATTEST:

____________________________
Stella Sauls, City Secretary

Resolution R-001-26
Page 2 of 2

Page 70 of 79

Page 71 of 79

CORRIDOR REVITALIZATION AGREEMENT
THIS CORRIDOR REVITALIZATION AGREEMENT (Agreement) is entered into by and
between the BORGER ECONOMIC DEVELOPMENT CORPORATION d/b/a Borger, Inc. (BEDC), a
Texas nonprofit corporation existing under the authority of Chapters 501 and 504 of the Texas Local
Government Code (EDC Act), and MJZA Holdings, LLC, and Refinishing Systems, LLC, each a Texas
limited liability company (together, jointly and severally, the Recipient) effective as of
_____________________, 2026 (Effective Date).
I.
Recitals

1.1

The BEDC and Recipient (together, the Parties) desire to set forth the terms and conditions
upon which funds of the BEDC may be provided to or on behalf of Recipient as
consideration for Recipient making (or causing the making of) certain infrastructure
improvements (including site improvements and related improvements as more
specifically described herein, the Infrastructure Improvements) to the property identified
on Exhibit A (Property).

1.2

The Infrastructure Improvements to be performed by or on behalf of Recipient may be
referred to herein as the Project.

1.3

The BEDC Board of Directors finds that the Project is required or suitable for infrastructure
necessary to promote or develop new or expanded business enterprises and qualifies under
Section 501.103 of the Texas Local Government Code.

1.4

Recipient agrees with BEDC’s determination under Section 1.3, above, represents that it
will not submit any request for funds under this Agreement that are not authorized under
the EDC Act, and acknowledges that funds received hereunder may be subject to
repayment under the terms of this Agreement.

NOW, THEREFORE, in consideration of the recitals (which are made a contractual part hereof)
and of the mutual covenants and agreements contained herein, and other good and valuable consideration,
the receipt and sufficiency of which is hereby acknowledged, the Parties agree as follows:
II.
Agreement of the Parties
2.1
The Project. The Project shall consist of Recipient making or causing the making of those
certain Infrastructure Improvements as are described on Exhibit A, attached and incorporated fully, to the
Property under the terms of this Agreement. As a condition to the BEDC’s obligation to pay any amounts
under this Agreement, Recipient agrees to the following criteria and limitations with respect to the
Infrastructure Improvements:
a. There shall be no vehicle or person access from Main Street. That is, no entrances to
buildings on the Property may face Main Street, the current entrance from 8th Street being
sufficient.
b. Exterior insulation finishing system (EIFS) facing Main Street must be a synthetic surface
(such as stucco, stone or brick looks) and must be a single, natural color.

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c. The Infrastructure Improvements must comply with the City of Borger’s Unified Land
Development Ordinance (ULDO).
d. Recipient must provide the BEDC and the City of Borger, Texas with detailed plan for
approval before any Infrastructure Improvements are initiated and the BEDC agrees not to
unreasonably withhold or delay such approval.
2.2

Recipient’s Commitments. Recipient agrees to:

a. Begin or cause the beginning of the Project promptly after the Effective Date and to
diligently pursue completion of the Project such that the Infrastructure Improvements are fully and
finally completed under the terms of this Agreement and the Proof of Completion (defined below)
is properly submitted to the BEDC within one (1) year of the Effective Date (Project Deadline);
b. For a period of two (2) years after the BEDC’s acceptance of the Proof of Completion
under Section 2.4, below, Recipient covenants and agrees that it will:
i. Cause the Infrastructure Improvements to remain installed on the Property;
ii. Insure the Infrastructure Improvements in amounts and against perils as are reasonably
acceptable to BEDC;
iii. Maintain the Infrastructure Improvements in a good and workmanlike manner, preserving
them in substantially new condition, ordinary wear and tear from proper use excepted;
iv. Pay, prior to delinquency, all property, sales, income, and other taxes assessed against the
Property or Recipient; and
v. Continue conducting its regular business in Borger, Texas in substantially the same
manner as it has been historically conducted while striving to expand Recipient’s business
enterprise; and
c. Recipient will, upon request from the BEDC made from time to time, provide evidence
reasonably satisfactory to the BEDC of Recipient’s compliance with this Agreement, including this
Section 2.2.
2.3
BEDC’s Commitments. Upon receipt and acceptance by the BEDC of the Proof of
Completion under Section 2.4, the BEDC agrees to reimburse to Recipient fifty percent (50%) of the total,
actual out-of-pocket amount paid by Recipient to independent third parties with respect to the Project
(collectively, as represented on an accepted Proof of Completion, the Expenditures) or $110,000.00,
whichever is less. In no event will amounts other than the Expenditures be included in the determination of
the amount to be reimbursed by the BEDC under this Section 2.3, if any.
2.4
Proof of Completion. It shall be a precondition to BEDC’s obligations under this
Agreement that Recipient furnish to the BEDC, in form reasonably acceptable to the BEDC, proof of
completion of the Project, including but not limited to the amount of the Expenditures, photos or other
evidence establishing Project completion, and all invoices, receipts, and other back-up documents and
information as the BEDC may reasonably request (together, Proof of Completion), on or before the Project
Deadline. The Proof of Completion must be certified as true and correct by an executive officer of Recipient
and shall contain confirmation that the Expenditures were actually expended on the Project and that there
are no refunds, kickbacks, or other amounts received or expected to be received by Recipient with respect
thereto. BEDC’s payment of the reimbursement under Section 2.3 shall constitute its acceptance of the
Proof of Completion; provided, however, acceptance shall in no event limit or eliminate any rights of the
BEDC under this Agreement. Once a Proof of Completion is accepted by the BEDC, no additional or new
Proof of Completion may be submitted by Recipient hereunder.

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2.5
Financial Responsibility. Recipient understands and agrees that it will be fully responsible
to pay for the Project and that the BEDC shall in no event be or become a guarantor or other obligor on
such payment obligation of Recipient. Recipient shall not represent to any third-party that the BEDC may
reimburse any amounts with respect to the Project or otherwise hold the BEDC out as financially
responsible for the Project.
2.6
Recipient’s Default. In the event Recipient fails to strictly comply with the terms of Article
II, Recipient agrees that the BEDC’s obligations under this Agreement shall be automatically extinguished
and Recipient will reimburse to the BEDC the full amount of any funds received by Recipient under this
Agreement within ten (10) days of the first occurrence of the first such breach, without deduction or offset
of any kind.
2.7
Guaranty. Contemporaneously with Recipient’s execution and delivery of this
Agreement, the guarantor(s) named on the Unconditional Continuing Guaranty attached hereto as Exhibit
B (Guaranty) shall execute and deliver it to BEDC. The full execution and delivery of the Guaranty is a
prerequisite to BEDC’s obligations under this Agreement.
III.
Recipient’s Representations and Warranties
Recipient warrants and represents as of the Effective Date and continuously through the period in
Section 2.2(b) that:
3.1
Each Recipient is a duly organized and existing limited liability company in good standing
under the laws of Texas and each is qualified to do business in the State of Texas.
3.2
MJZA Holdings, LLC owns the Property and if ownership of the Property is conveyed in
whole or in part prior to the end of the period set out in Section 2.2(b) it will cause every grantee of an
interest in the Property to agree in writing to become jointly and severally bound by the terms of this
Agreement, including the potential repayment obligation under Section 2.6; provided, however, to avoid
any confusion, Section 4.10 continues to control purported assignments of this Agreement and in no event
shall compliance with this Section 3.2 alter or affect Recipient’s liability under this Agreement without the
BEDC’s written agreement otherwise. Refinishing Systems, LLC leases the Property and will receive direct
and indirect, good and valuable consideration for its obligations hereunder from the BEDC.
3.3
All information submitted to the BEDC under or related to this Agreement is true and
correct and does not contain any misleading statements or omissions, including such information submitted
to the BEDC on Recipient’s Corridor Revitalization Grant Program Application (including any
amendments or supplements thereto, the Application).
3.4

The Property is within the program’s boundary as described in the Application.

3.5
The execution, delivery, and performance by Recipient of this Agreement and all ancillary
documents have been duly authorized by its board of directors, managers, or similar supreme governing
body, evidenced by written corporate resolutions, and are not in contravention of any law, rule or
regulations or of the provisions of Recipient's certificate of formation, bylaws, or similar governing
documents, or of any agreement or instrument to which Recipient is a party or by which it may be bound.
IV.
Miscellaneous

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Page 3

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4.1
Public Information Laws. Subject to the Texas Public Information Act, the Texas Open
Meetings Act, document retention statutes, and similar applicable law (together, the Public Information
Laws), the BEDC will maintain the same level of confidentiality of Recipient’s documents and information
as the BEDC would apply to its own records. Recipient acknowledges that the Public Information Laws
apply to the BEDC and, as such, this Agreement and some or all of the information, communications, or
documents created, obtained, or maintained by BEDC under this Agreement may be subject to required
public disclosure.
4.2

Certification Regarding Undocumented Workers.

a. Recipient certifies that it does not and will not knowingly employ an Undocumented
Worker (defined below) at any time during the time period described in Section 2.2(b).
Undocumented Worker shall mean an individual who, at any time during employment, is not (a)
lawfully admitted for permanent residence to the United States; or (b) otherwise authorized under
applicable law to be employed, on any basis or under any program, in the United States. Recipient
shall immediately notify BEDC if: (i) Recipient becomes aware it employs or has employed an
Undocumented Worker; (ii) Recipient becomes aware or receives notice that it is alleged to have
employed an Undocumented Worker; or (iii) Recipient is convicted of a violation under the
following subparagraph.
b. If Recipient knowingly employs any Undocumented Workers during the time period
described in Section 2.2(b) and is convicted of a violation under 8 U.S.C. Section 1324a(f),
Recipient shall immediately repay the full amount of all amount received under this Agreement,
without offset or deduction for any reason or, if no amounts have been paid, BEDC’s obligations
hereunder will expire and be of no further force or effect. Any amount due under this Section 4.2
shall be due and payable in full on the 120th day after the date BEDC notifies Recipient of the
violation and interest shall accrue on such amount at the contract rate thereafter.
4.3

Time is of the Essence. Time is of the essence of this Agreement.

4.4
Publicity. Any use of BEDC’s name for publicity in connection with Recipient’s business
or activities must be approved in writing in advance by BEDC, which may be withheld, conditioned, or
delayed for any reason, even arbitrarily. BEDC may publicize and otherwise make known its contribution
to Recipient in media it desires (television, newspaper, online blogs, websites, social media, etc.), in its sole
and absolute discretion, including without limitation confirming the terms of this Agreement.
4.5
Entire Agreement/Amendment. This Agreement embodies the complete agreement of
the Parties, superseding all oral or written, previous and contemporary agreements between the Parties
relating to matters in this Agreement. This Agreement may be amended only by written instrument executed
by all Parties expressly stating the intention to amend, and the amendments to, this Agreement.
4.6
No Partnership. Recipient and the BEDC shall at all times be deemed to be independent
contractors. Nothing contained in this Agreement shall be construed so as to create an employee, agency,
representative, partnership, joint venture, or fiduciary relationship between or among the BEDC, Recipient,
or any third-party. None of the Parties shall have the power to bind nor obligate the other.
4.7
No Third-Party Beneficiaries. There are no third-party beneficiaries of this Agreement.
No person or entity who is not a Party to this Agreement has or may have any third-party beneficiary or
other rights hereunder.

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4.8
Further Actions. At any time and from time to time, each of the Parties agrees, at their
own expense, to take such actions and to execute and deliver such documents as may be reasonably
necessary to effectuate the purposes of this Agreement, without further consideration of any kind.
4.9
Venue, Governing Law, and Attorneys’ Fees. The obligations of the Parties are deemed
to be performable in Borger, Hutchinson County, Texas, and if legal action is necessary to enforce or
interpret this Agreement, venue shall be in the State Courts in Borger, Hutchinson County, Texas, to the
exclusion of any other appropriate or permissible venue. Recipient waives the right to claim such venue is
an inconvenient forum. The laws of the State of Texas apply to this Agreement. The prevailing party to any
lawsuit arising from or related to this Agreement shall be entitled to recover its reasonable and necessary
attorneys’ and expert fees and costs.
4.10 Assignment. This Agreement is binding upon the Parties and their successors and
permitted assigns. This Agreement may not be assigned by Recipient without the prior written consent of
the BEDC, which may be withheld, conditioned, or delayed for any reason, even arbitrarily.
4.11 Approval. This Agreement is part of a Project (as defined in Chapters 501 and 504 of the
Texas Local Government Code). If the Project is not approved by the Board of Directors of BEDC and the
City Council of Borger, Texas within ninety (90) days of the Effective Date, this Agreement will terminate
without further obligations upon the Parties.
{Signature Page Follows}

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Executed to be effective as of the Effective Date.
BORGER ECONOMIC DEVELOPMENT
CORPORATION

By:__________________________________
Jesse Shuffield, President
ATTEST:
By:__________________________________
Theron Baker, Secretary-Treasurer
RECIPIENT
MJZA Holdings, LLC

By:__________________________________
Matthew Armstrong, Managing Member
Refinishing Systems, LLC

By:__________________________________
Matthew Armstrong, Managing Member

Corridor Revitalization Agreement
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Page 6

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EXHIBIT A
PROPERTY AND INFRASTRUCTURE IMPROVEMENTS
Infrastructure Improvements at the Property (724 N. Main Street, Borger, Texas 79007):

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Page 7

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EXHIBIT B
Unconditional Continuing Guaranty
In consideration of the Borger Economic Development Corporation, a Texas nonprofit corporation
(BEDC), entering into that certain Corridor Revitalization Agreement with MJZA Holdings, LLC and
Refinishing Systems, LLC, each a Texas limited liability company (Recipient) dated
______________________, 2026 (Agreement), each of the undersigned (each a Guarantor and together
jointly and severally if more than one, the Guarantors), do hereby guarantee to BEDC the payment and
performance of all liabilities, obligations and duties (including, but not limited to, any repayment
obligations thereunder) imposed upon Recipient under terms of the Agreement, as if the undersigned has
executed the Agreement as Recipient thereunder, and, in addition, all related interest, attorneys’ fees,
collection costs and other fees and charges of any nature and kind related to any such amount (Guaranteed
Amount). Each Guarantor expressly represents and acknowledges that BEDC entering into the Agreement
is and will be of direct interest, benefit and advantage to such Guarantor and is sufficient and adequate
consideration for such Guarantor’s entry into this Guaranty.
Each Guarantor does hereby expressly waive all notice, including, without limitation, notice of any such
indebtedness, notice of demand, presentment, protest and non-payment and notice of any act to establish
the liability of any party on any indebtedness or obligation covered by this Guaranty, and each of the
Guarantors agrees, upon demand at any time, to pay to BEDC the Guaranteed Amount.
This is a guaranty of payment and performance, not a guaranty of collection; consequently, the liability of
each of the Guarantors shall be absolute and unconditional. Each of the Guarantors acknowledges that,
except as otherwise set forth herein, BEDC shall not be bound to take any action against Recipient or other
obligors before BEDC is entitled to payment from the Guarantors of the Guaranteed Amount.
This Guaranty shall be binding upon each of the Guarantors and the Guarantors’ heirs, legal representatives,
successors and assigns and shall inure to the benefit of BEDC and its transferees, successors and assigns.
In the event that this Guaranty is executed by more than one Guarantor, it is understood and agreed that
each Guarantor shall be bound by all of the provisions of this Guaranty and for the payment in full of the
entire Guaranteed Amount, in the same manner as if each person were the only person executing this
Guaranty. The failure to sign this or any other guaranty or agreement by any other person shall not affect
the liability of any of the other Guarantors.
It is expressly agreed that this Guaranty is absolute and complete, and that acceptance and notice of
acceptance thereof by BEDC are therefore unnecessary and are hereby expressly waived. This Guaranty
shall continue in force until written notice of its revocation is signed by both BEDC and the Guarantor. It
is further agreed that any such revocation by any of the Guarantors and BEDC shall not affect the liability
of any other party or obligor, nor shall any revocation by any other party or obligor affect the liability of
any of the Guarantors. This Guaranty is unconditional and survives any modification of the Agreement and
Recipient’s bankruptcy, termination, or insolvency.
This writing is intended by the parties to be a final, complete and exclusive expression of the terms of their
agreement on the subject matter hereof. No course of prior dealing between the parties, no usage of trade
or extrinsic evidence of any nature shall be used to supplement or modify its terms. Words importing the
singular number herein shall include the plural number and vice versa, and any pronoun used herein shall
be deemed to cover all genders.
This Guaranty is made and delivered in the State of Texas and shall be governed by the laws thereof. Venue
for any action arising from or related to this Agreement shall be exclusively in the State District Courts in
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Page 8

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Hutchinson County, Texas, to the exclusion of all other venues. Each Guarantor waives any claim that such
forum is inconvenient.
EXECUTED to be effective the same day as the Effective Date of the Agreement.
GUARANTOR:

_____________________________________
Matthew Armstrong

_____________________________________
Jennifer Armstrong

_____________________________________
Zachary Armstrong

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Page 9

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