On the agenda: Jersey Village meeting — Flock Safety (Jul 17)

James Singleton, Mayor
Michael Brittain, Council Position No. 1
Simon Hughes, Council Position No. 2
Michelle Martin, Council Position No. 3
Connie Rossi, Council Position No. 4
Brian McCauley, Council Position No. 5

Austin Bleess, City Manager
Courtney Rutherford, City Secretary
Tommy Ramsey, City Attorney

Notice is hereby given of a Work Session Meeting of the City Council of the City of Jersey Village to
be held on Friday, July 17, 2026, at 8:30 AM. at the Civic Center Meeting Room, 16327 Lakeview
Drive, Jersey Village, Texas, for the purpose of considering the following agenda items. All agenda
items are subject to action. A quorum of the City Council will be physically present at the meeting;
however, some Council Members may participate in the meeting via videoconference call. The City
Council reserves the right to meet in closed session on any agenda item should the need arise and
if applicable pursuant to authorization by Title 5, Chapter 551, of the Texas Government Code.
The following table compares the taxes imposed on the average residence homestead by Jersey Village last year to the taxes
proposed to be imposed on the average residence homestead by Jersey Village this year at the proposed tax rate and the nonew-revenue rate.
FY2026 Adopted
Budget
Total tax rate (per $100 of value)
Average homestead taxable value
Tax on average homestead
Change from Prior Year

$0.814625
$334,906
$2,606.80

Adoption of FY2027
Budget at Proposed Tax
Rate
$0.821375
$334,906*
$2,628.40
$21.60

Adoption of FY2027
Budget at No-New
Revenue Rate
Not yet calculated
$334,906*
Not yet calculated
Not yet calculated

• Assumes no change in the average homestead taxable value, subject to change upon receipt of certified tax roll from
HCAD in late July.

A.

CALL TO ORDER AND ANNOUNCE A QUORUM IS PRESENT

B.

CITIZENS’ COMMENTS
Citizens who have signed a card and wish to speak to the City Council will be heard at this time. In compliance
with the Texas Open Meetings Act, unless the subject matter of the comment is on the agenda, the City staff
and City Council Members are prevented from discussing the subject and may respond only with statements of
factual information or existing policy. Citizens are limited to five (5) minutes for their comments to the City
Council. Mayor

C.

BUDGET WORK SESSION
1.

D.

Review and discuss the proposed fiscal year 2026 – 2027 municipal budget. Austin Bleess, City
Manager

ADJOURN
CERTIFICATION

I, the undersigned authority, do hereby certify in accordance with the Texas Open Meeting Act, the Agenda is posted for public
information, at all times, for at least 3 business days preceding the scheduled date of the meeting on the bulletin board located at
City Hall, 16327 Lakeview Drive, Jersey Village, TX 77040, a place convenient and readily accessible to the general public at all times,
and said Notice was posted on July 2, 2026, at 6:00 p.m. and remained so posted until said meeting was convened.

Courtney Rutherford, City Secretary

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Jersey Village City Council - Budget Work Session Meeting Agenda

Jersey Village City Council

Agenda – July 17, 2026

In compliance with the Americans with Disabilities Act, the City of Jersey Village will provide for reasonable accommodations for persons
attending City Council meetings. Request for accommodation must be made to the City Secretary by calling 713 466-2102 forty-eight (48)
hours prior to the meetings. Agendas are posted on the Internet Website at www.jerseyvillage.info.
"Pursuant to Section 30.06, Penal Code (trespass by license holder with a concealed handgun), a person licensed under Subchapter H, Chapter
411, Government Code (handgun licensing law), may not enter this property with a concealed handgun."
"Pursuant to Section 30.07, Penal Code (trespass by license holder with an openly carried handgun), a person licensed under Subchapter H,
Chapter 411, Government Code (handgun licensing law), may not enter this property with a handgun that is carried openly."

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

City of Je rs e y Villa ge
Fis c a l Ye a r 2026-2027
Propos e d Budge t
File d with City Se c re ta ry
July 1, 2026

• Budgeted revenue is based on an estimated tax rate of $0.821375.
• The City will receive property valuations from HCAD to calculate the No
New Revenue and Voter Approval Tax Rates in late July.

The record vote for each member of the governing body by name voting
on the adoption of the budget is as follows:
FOR:
AGAINST:
PRESENT and not voting:
ABSENT:
Prope rty Ta x Ra te Com pa ris on
Property Tax Rate (2026 estimated)
No-New-Revenue Tax Rate
No-New-Revenue Maintenance & Operations Tax Rate
Voter-Approval Tax Rate
Debt Rate

2026-2027

$0.821375
TBD
TBD
TBD
$0.162010

2025-2026
$0.814625
$0.749438
$0.610905
$0.825643
$0.158137

Property tax rates for 2026-2027 are based on preliminary calculations using valuation data from HCAD, truth in
taxation rates will be calculated when certified es timates are provided in late July.

Total debt obligation for Jersey Village secured by property taxes: $57,895,000*
*Total principal- includes debt supported by utility system revenues.

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

This budget will raise more revenue from property taxes than last year’s
budget by an amount of $381,257, which is a 3.28% percent increase
from last year’s budget. The property tax revenue to be raised from new
property added to the tax roll this year is ${TBD}.

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Proposed Fiscal Year 2027 Budget Book
July 1, 2026

Table of Contents
Cover Proposed Budget FY2026-27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Title Page . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
How to read this document . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Budget Calendar FY27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Budget Memo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Department 10: Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Department 11: Administrative Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Department 12: Legal and Other Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Department 13: Information Technology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Department 14: Purchasing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Department 15: Accounting Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
Department 16: Customer Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
Department 19: Municipal Court . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
Department 21: Police Department . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
Department 23: Communications (Dispatch) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
Department 25: Fire Department . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
Department 30: Public Works . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
Department 31: Community Development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
Department 32: Streets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
Department 33: Building Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
Department 35: Solid Waste . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Department 36: Fleet Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
Department 38: Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52
Department 39: Parks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
Department 40: Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56
Department 45: Water & Sewer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57
Department 46: Utility Capital Project . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
Department 80: Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77
Department 81: Club House . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78
Department 82: Course Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80
Department 83: Building Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81
Department 87: GC Capital Improvement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82
Department 88: Equipment Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83
Department 26: FIRE CONTROL & EMERG SERV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96
Department 27: Crime Control . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Budget Calendar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Table of Contents (continued)
Capital Improvement Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 101
CIP FY Project breakdown . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 101
10 Year CIP Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102

Proposed Budget Comparison Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 106
GENERAL FUND . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 106
Department 10: Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 106
Department 12: Legal/Other Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112
Department 13: Info Technology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114
Department 14: Purchasing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 116
Department 15: Accounting Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 117
Department 16: Customer Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119
Department 19: Municipal Court . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 121
Department 21: Police . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 124
Department 23: Communications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127
Department 25: Fire Department . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 129
Department 30: Public Works . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 132
Department 31: Community Development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 134
Department 32: Streets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 136
Department 33: Building Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 138
Department 35: Solid Waste . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140
Department 36: Fleet Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 141
Department 38: Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 142
Department 39: Parks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 145

UTILITY FUND . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 148
Department 40: Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 148
Department 45: Water & Sewer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 149
Department 46: Utility Capital Project . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 154

DEBT SERVICE FUND . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 156
Department 50: Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 156
Department 51: Debt Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 157

IMPACT FEE FUND . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 158
Department 43: Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 158
Department 45: Water & Sewer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 159

MOTEL TAX FUND . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 160
Department 55: Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 160
Department 56: Motel Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 161

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department 11: Administrative Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110

Table of Contents (continued)
STATE FORFEITURES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 162
Department 60: Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 162
Department 61: Asset Forfeiture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 163

CAPITAL REPLACEMENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 164
Department 71: Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 164
Department 72: Equipment Replacement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 166

TRAFFIC SAFETY FUND . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 169
Department 10: Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 169
Department 17: Traffic Safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 170

FEDERAL FORFEITURES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 171
Department 60: Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 171

CAPITAL IMPROVEMENTS FUND . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 172
Department 90: Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 172
Department 91: Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 174

GOLF COURSE FUND . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176
Department 80: Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176
Department 81: Club House . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177
Department 82: Course Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 180
Department 83: Building Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 182
Department 87: Gc Capital Improvement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 183
Department 88: Equipment Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 184

COURT RESTRICTED FEE FUND . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 186
Department 18: Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 186
Department 28: Court Expenditure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 187

CDBG - GRANT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 189
Department 70: Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 189

TIRZ -3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 190
Department 10: Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 190
Department 22: Tirz 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 191

GO BONDS - SERIES 2024 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 192
Department 90: Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 192
Department 91: Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 193

GO BONDS- SERIES 2025 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 194
Department 90: Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 194
Department 91: Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 195

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Department 73: Technology Replacemnt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 168

Table of Contents (continued)
2026 GO BONDS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 196
Department 90: Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 196
Department 91: Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 197

2026 CERTIFICATES OF OBLIGATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 198
Department 90: Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 198
Department 46: Utility Capital P . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 199

JV CRIME CONTROL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 205
Department 10: Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 205
Department 27: Crime Control . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 206

Appendix A - Preliminary Assesor Letter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 213
Appendix B - Truth In Taxation Basics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 216
Appendix C - Vehicle And Equipment Replacement Plan FY27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 218
Vehicle and Equip Replace FY27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 218

Appendix D - Computer Replacement Plan FY27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 229
Dashboard . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 229

Appendix E - Debt Service Schedules- FY27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 238
FY27 Budget Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 238

Appendix F - Grant Funding Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 240
Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 240
Grant Funded Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 240
Other Financial Benefits to The City . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247
Conclusion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247

Appendix G - Parks Master Plan Project Rankings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 248
Appendix H - Comp Plan Project Recommendations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 255
Appendix I - General Fund Financial Forecast . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 260
Appendix J - Utility Fund Financial Forecast . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 261
Appendix K - Golf Fund Financial Forecast . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 262

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Department 91: Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200

HOW TO READ THIS DOCUMENT
WELCOME!

The Budget Memo provides some detailed information on some the high-level changes that are
being proposed. There is vital information in this memo and should be read first before getting
into the rest of this document.
The Fund and Departmental Information provides you with information about each fund and the
departments that are in there. It provides you a snapshot of the number of employees that work in
each department as well. In the line-by-line budget comparison it lists the goals that are proposed
to be accomplished in the upcoming fiscal year, as well as the background and solutions for those
goals.
Any line item that has more than a $3,000 increase, with the exception of salaries/benefits, is
highlighted for ease of reading.
The Capital Improvement Program is one of the most important objectives for the City. It
represents the long-term objectives for the City and is a determination of what the future needs are
for this community. Since the Capital Improvement Plan is so critical, a scheduled proposal in
this section is recommended to Council in order that the City can maximize and balance the
infrastructural requirements over desires.
The Proposed Budget Comparison Report has the line-by-line breakdown of the budget for
increased transparency.
Finally, various Appendices are presented at the back of the document. These items include
information on Truth In Taxation, preliminary tax rate calculations, details on major proposed
initiatives, and information on long-term financial planning and replacement funds.
We encourage you to use the bookmarks that can be found in this PDF for ease of navigation to
the part you are interested in.

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The document before you is the preliminary budget for the City of Jersey Village fiscal year
beginning October 1, 2026 and ending September 30, 2027. This document has been specifically
prepared to help the City Council and residents gain knowledge of the issues affecting the Jersey
Village community.

CITY OF JERSEY VILLAGE
SCHEDULE OF BUDGET PREPARATION AND ADOPTION
2026-2027 FISCAL YEAR BUDGET
DATE
April

ACTION
Staff development of preliminary Capital Improvements Plan

TASK LEADER
City Manager & Staff

April

Staff development of estimated Base Budget

City Manager & Staff

Apr 16

Staff budget retreat
City Manager & Staff
Council/Staff retreat: Define goals and objectives for next fiscal year, review Five Year
City Council and staff
Financial Plan; Final Budget Policy Statement
Vehicle and Equipment Replacement Schedule Submitted to City Manager & Finance
Department Heads
Director

May 18
May 21
Jun 01

Department budget numbers entered into INCODE with Notes

Department Heads

Jun 01

Final Salary Schedule and Position Budgeting Submitted to Finance

HR Manager

Jun 01

Final Crime Control budget detail entered into INCODE with notes

Police Chief

Jun 01

Final Fire Control budget detail entered into INCODE with notes

Fire Chief

Jun 16

City Council calls for Public Hearing on City budget, CCPD budget and FCPEMSD
budget for Tues, July 21

City Council

Department budget review sessions with City Manager

City Manager & Staff

June
10-11

Jul 03
Jul 03
Jul 03
Jul 17
Jul 21
Jul 21

Jul 21

Jul 25
Jul 31
Aug 04
Aug 06
Aug 04
Aug 11
Aug 18
Aug 18
Aug 19

City Secretary
City Manager
City Manager

Proposed Budget filed with City Secretary (at least 30 days before tax rate adoption)

Finance Director

City Council reviews Proposed FY2027 Budget in workshop meeting

City Council, City
Manager & Staff

Public Hearing on proposed budget (at least 15 days after budget is filed with City
Secretary). City Council continues review of budget (if necessary) and sets the
adoption date for the City Council meeting in August.
Council sets maximum proposed ad valorem tax rate, sets date for public hearing,
and sets date tax rate will be adopted
Crime Control (CCPD) and Fire Control, Prevention & EMS (FCPEMSD) hold Public
Hearings on their respective budgets. City Council holds public hearing on each
District's budgets. Budgets are adopted by district boards and City Council.

City Secretary
City Secretary
City Council, CCPD and
FCPEMSD

Harris Central Appraisal District (HCAD) Chief Appraiser shall prepare and certify
HCAD
estimated taxable value
Calculation of no new revenue rate, voter approval rate and de minimis rate and
Tax Assessor and Finance
submittal to City Council – No later than August 7
Director
Post required State Comptroller Tax forms to the City's website
Finance Director
City Secretary to send Public Hearing Notice on the Tax Rate to the Houston Chronicle
City Secretary
for publication 7 days after this date. (public hearing may not be held before the 5th
day after the date of publication)
Revised Budget Completed and sent to City Council
City Manager & Staff
Notice of Tax Rate Public Hearings published in newspaper and placed on City's
City Secretary/IT
website (must be posted on website continuously for 7 days before hearing)
City Council, City
City Council makes any changes to the budget and adopts FY2027 City Budget
Manager & Staff
City Council conducts a Public Hearing on the Tax Rate increase and votes on
Residents, City Council,
proposed tax rate (M&O and P&I)
Staff
City Manager & Finance
File Final Adopted Budget with City Secretary
Director

Oct 1

Fiscal Year 2027 begins

Oct 1

File copy of adopted budget with County Clerk

City Secretary

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Jul 01

City Secretary to send Public Hearing Notice on Proposed Municipal Budget,
Proposed CCPD and Proposed FCPEMSD Budget to the Houston Chronicle for
publication on July 8
Proposed Budget document completed
Proposed Budget and budget workbook submitted to City Council (at least 45 days
before end of fiscal year)

BUDGET MESSAGE

Property Tax Rate
The Harris Central Appraisal District's April 2026 certified estimate places Jersey
Village's projected taxable value at $1,482,280,801, an increase of 0.78% over the 2025
certified roll of $1,470,785,191. Residential values increased 1.33% and apartments
rose 4.09%, but commercial values declined 1.31% and industrial personal property
dropped 21.81%, which compresses the tax base and limits the revenue yield from any
given rate. The personal property decline is due to an increased exemption provided by
state law, it does not reflect a change in the actual amount in the city.
Based on this estimate, the proposed budget factors in a property tax revenue increase
of approximately $270,000, bringing projected property tax revenue to $9,629,994. The
preliminary estimated tax rate impact is $0.002874 on the Maintenance and Operations
rate and $0.003873 on the Debt Service rate, for a combined preliminary increase of
$0.006747. The final certified appraisal roll from HCAD is expected in late July. No final
rate action will occur until the legally required public hearing and adoption process in
August.
Impact on Jersey Village Homeowners
To illustrate the practical impact of the preliminary rate increase, the table below shows
the estimated annual and monthly effect on two representative Jersey Village
households, both based on a $400,000 market value home with the City's 20%
homestead exemption applied.
Standard Homeowner

Over-65 Homeowner

Market Value

$400,000

$400,000

Homestead Exemption
(20%)

($80,000)

($80,000)

Over-65 Exemption

—

($113,000)

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The FY2026-2027 Proposed Budget totals $111,786,594 across all funds, including
capital bond funds, and $26,682,411 in General Fund appropriations. It reflects the
financial decisions required to keep Jersey Village services strong, our infrastructure
moving forward, and our fiscal foundation intact. This is not a status quo budget. It
addresses real cost pressures, advances long-planned capital investments, and asks
Council to make several policy decisions with direct implications for how the City funds
its services going forward.
The General Fund budget of $26,682,411 is balanced with a planned fund balance draw
of $7,873,062, the majority of which is a one-time commitment to Phase I of the City
Campus capital project. Recurring General Fund revenues are budgeted at
$18,809,349. The budget also includes staffing model optimizations necessary to
manage a structural gap between recurring revenues and recurring expenditures.

Over-65 Homeowner

Taxable Value

$320,000

$207,000

M&O Rate Increase
Impact

$9.20/year

$5.95/year

Debt Service Rate
Increase Impact

$12.39/year

$8.02/year

Total Annual Impact

$21.59/year

$13.97/year

Monthly Impact

$1.80/month

$1.16/month

These estimates will be updated once the final certified appraisal roll is received from
HCAD in late July. The over-65 figure reflects the additional $113,000 exemption the
City provides to senior homeowners.
For a standard Jersey Village homeowner, the preliminary estimated impact of this
budget is approximately $1.80 per month. That amount supports full city services across
police, fire, parks, streets, and administration, funds Phase I of a City Campus that has
been needed for 40 years and delivers the new municipal pool residents voted for in
November 2025. It is a reasonable ask, and this budget is built to justify every dollar of
it.
Voter Approval Rate
The proposed budget will not exceed the voter approval rate of 3.5%. Adopting a rate
above 3.5% would require approval by Jersey Village voters. The preliminary rate
estimates remain within that threshold.
If Council wishes to call a voter ratification election on the tax rate, or place any other
item on the November 2026 ballot, we will need to know during the budget meeting on
July 17. Under Texas Election Code Section 3.005(c), an election order must be
adopted no later than the 78th day before Election Day. For the November 3, 2026
uniform election date, that deadline is Monday, August 17, 2026.
The City's regular August meeting falls on the 3rd Tuesday of the month, which in 2026
is August 18, one day past the statutory deadline. If Council wishes to call a November
election for any purpose, Council will need to formally act to change the August meeting
date to Monday, August 17, 2026 or call a special meeting for that date. Staff requests
direction on this during the budget meeting so that any necessary scheduling action can
be placed on an agenda in a timely manner.
Compensation and Benefits
Every department budget reflects two systemwide adjustments that drive cost increases
across all funds.
The proposed salary structure includes a 3.5% total compensation adjustment,
structured as a 1% across-the-board increase and a 2.5% merit pool. This approach

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Standard Homeowner

rewards performance while providing a baseline adjustment that reflects current labor
market conditions.
Health insurance costs are projected to increase approximately 12%, consistent with
regional and national trends. Staff is actively evaluating the addition of a High
Deductible Health Plan paired with a Health Savings Account as a cost-sharing option
for employees. Final plan design and pricing are expected to be available following the
July budget meeting.
Together, compensation and benefits represent the largest single cost driver in this
budget across every fund and every department.

Service

General Fund

District Funding

Total

Police Department

$2,859,076

$3,160,181

$6,019,257

Communications/Dispatch

$1,117,957

—

$1,117,957

Fire Department

$2,122,104

$2,826,425

$4,948,529

Total

$6,099,137

$5,986,606

$12,085,743

Nearly 50% of the total emergency services budget, $5,986,606, is funded through the
two dedicated districts. The Crime Control Prevention District covers 53% of the total
cost of police services. The Fire Control District covers 57% of the total cost of fire
department operations.
Excluding the $8,823,000 one-time CIP transfer from the General Fund total, the
recurring General Fund operating base is $17,859,411. The General Fund's share of
emergency services, $6,099,137, represents 34% of recurring General Fund operating
expenditures. Without the two districts, emergency services would consume nearly 68%
of the City's recurring operating budget.

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Emergency Services: The Full Investment
Public safety continues to be Jersey Village's most significant financial commitment. In
FY2027, Jersey Village will invest $12,085,743 in emergency services across the
General Fund, the Crime Control Prevention District, and the Fire Control District, an
increase of $106,628 over the FY2026 budget of $11,979,115.

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Staffing Model Optimization
Over the past year, the Fire Department completed a review of every emergency
response, including call volume, response times, and simultaneous incidents. The
analysis showed that nearly three-quarters of all calls (72.8%) occurred without another
incident taking place at the same time, and the median response time was 7.4 minutes,
which remains below the department's 8-minute performance target.

Based on this analysis, the proposed budget reduces minimum staffing from six
firefighters to five. This change is expected to reduce overtime costs by approximately
$200,000 annually while maintaining response performance and service delivery
standards.
This recommendation is not based on budget reductions. It is based on operational data
and reflects an effort to align staffing resources with actual service demand while
remaining prepared to respond to emergencies in the community.
Here is some of the data that was utilized to help put forth this recommendation. The
data is from April 8, 2025 through June 24, 2026.
Incidents by Category

Category

Count

% of
Total

Total
Incidents
Running
Concurrently

Incident
Count

% of Total

EMS

1701

63.4%

SERVICE/ASSIST

433

16.1%

ALARM

178

6.6%

1

1560

72.8%

ADMIN/OTHER

131

4.9%

2

485

22.6%

FIRE

120

4.5%

HAZMAT

83

3.1%

3

81

3.8%

RESCUE

17

0.6%

4

13

0.6%

INVESTIGATION

11

0.4%

5+

5

0.2%

UNCATEGORIZED

8

0.3%

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The review also found that emergency medical calls account for approximately 64% of
all responses, while structure fires and other major incidents occur much less
frequently. The department's workload and response patterns indicate that operations
can continue to meet established performance expectations with a minimum on-duty
staffing level of five personnel.

Heatmap: Hour vs. Day of Week (Incident Count)
Hour
Monday
Tuesday Wednesday Thursday

Friday

Saturday

Sunday

6

8

9

10

13

9

18

01:00

9

5

10

12

9

7

9

02:00

5

9

5

6

9

10

15

03:00

6

8

6

2

10

9

7

04:00

6

6

7

7

7

11

5

05:00

15

5

7

8

6

7

10

06:00

7

9

13

13

8

7

5

07:00

14

19

32

19

14

14

7

08:00

26

23

26

31

13

20

9

09:00

36

30

34

23

22

18

16

10:00

26

36

35

29

25

18

12

11:00

30

28

20

25

23

16

22

12:00

19

17

25

23

21

13

17

13:00

25

19

31

22

17

18

14

14:00

24

23

23

21

24

23

16

15:00

21

17

16

16

22

12

12

16:00

27

18

22

20

28

24

8

17:00

22

39

20

32

18

17

15

18:00

24

23

24

19

22

16

17

19:00

18

24

13

18

24

19

10

20:00

20

16

17

13

10

18

13

21:00

9

17

16

19

17

15

11

22:00

3

10

11

7

24

11

12

23:00

8

10

8

12

8

9

5

Debt Service
Jersey Village maintains a bond rating of AA+. The Debt Service Fund for FY2027
reflects total appropriations of $4,850,338, supported by property tax collections of
$2,365,420, a Utility Fund transfer of $2,312,225, interest earnings of $25,000, and a
capitalized interest transfer of $308,750 from the Pool GO Bond fund.
Two significant bond issuances are anticipated after October 1, 2026: $6,500,000 in
General Obligation bonds for Clark Henry Pool and $17,200,000 in Utility Certificates of
Obligation for water and wastewater infrastructure. The pool bonds will include
capitalized interest, with $308,750 set aside at closing to fund the first year's interest
payment. The utility CO debt is fully supported by Utility Fund revenues and does not
impact the General Fund tax rate.
Sales Tax and Chapter 380 Economic Development Obligation
Jersey Village collects a total sales tax rate of 2%, allocated across three funds: 1% to
the General Fund, 0.5% to the Crime Control Prevention District, and 0.5% to the Fire
Control District. Total General Fund sales tax revenue is budgeted at $5,585,000 in
FY2027, an increase of $838,000 over FY2026, driven primarily by elevated CEMEX

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00:00

activity under the Chapter 380 Economic Development Agreement with Southwest
Developers LLC.
The agreement runs through December 2030 and requires the City to rebate 75% of
1.5% of covered sales tax activity. The General Fund backstops the rebate obligation
attributable to the Fire Control District's share (approx. $861,500). The FY2027 budget
reflects $2,538,380 in Grants and Incentives expenditures to cover this obligation. The
agreement expires in December 2030, after which all CEMEX sales tax revenue flows
to the City without obligation.

Clark Henry Pool: Fee Structure and Cost Recovery
The Clark Henry Pool opens for the 2027 season with a targeted completion date of
April 15, 2027. Council will adopt the pool fee schedule as part of the FY2027 budget
process. The FY2027 budget reflects $220,000 in direct pool operating costs, covering
lifeguard wages, pool chemicals, supplies, maintenance, and related expenses.

Historic Revenue
In the table below you will find the revenue by year for the three years before the former
pool was demolished Year 2 was operated without a nonresident premium. Year 3
reinstated a nonresident premium. The data shows a 20% revenue decline when the
nonresident premium was in place.

Fee Category

Historic

40%
Recovery

50%
Recovery

60%
Recovery

Market (2x NR)

Resident Daily
Admission

$3/$4

$6

$8

$9

$7

Nonresident Daily
Admission

$10/$14

$12

$15

$17

$14

Resident Individual
Season Pass

$45

$101

$126

$151

$125

Nonresident
Individual Season
Pass

$90

$201

$252

$302

$250

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Information Technology
The Information Technology budget reflects vendor-driven increases across software
licensing and maintenance. IT centrally manages software for all City departments,
including Tyler ERP Pro 10 for finance, human resources, and utility billing, and
SeeClickFix for resident service requests and work order management. Hardware costs
have increased approximately 50% due to broad market demand driven in part by the
rapid growth of artificial intelligence.

Historic

40%
Recovery

50%
Recovery

60%
Recovery

Market (2x NR)

Resident Family
Season Pass

$105

$181

$227

$272

$225

Nonresident Family
Season Pass

$410

$362

$453

$543

$450

Swim Lessons
(resident, per
session)

$60

$41

$51

$61

$50

Swim Lessons
(nonresident, per
session)

$60

$81

$101

$121

$100

Pool Rentals
(resident)

$250

$435

$543

$652

$540

Pool Rentals
(nonresident)

$325

$869

$1,086

$1,303

$1,080

Swim Team Practice
(per hour)

N/A

$17

$21

$25

$20

Scenario

Annual Revenue

General Fund Subsidy

Historic Rates

$54,425

$165,575

40% Recovery

$89,761

$130,239

50% Recovery

$113,362

$106,638

60% Recovery

$133,839

$86,161

Market Rates (2x NR)

$109,485

$110,515

The General Fund will subsidize pool operations in regardless of which recovery target
Council selects. This is the cost of delivering a voter-approved community amenity.
Council could establish a policy goal of increasing cost recovery over time as
attendance grows and programming matures.
Staff have also developed a recommended swim team use framework based on a
hybrid model. For a Jersey Village based swim team the team would pay an hourly
facility use fee of $20 per hour for practice and $200 per meet. Based upon historical
usage the Jersey Village Stars swim team would pay $4,420 for their season.
For a non-Jersey Village based swim team the team would pay an hourly facility use fee
of $30 per hour for practice and $300 per meet.
For all teams a non-resident swimmer fee of $30 per season would be charged and is
consistent with peer agency practice. Any use of the pool outside the April through
October season when heating is required would be billed to the swim team at actual
cost. This would be included as part of the fee schedule.

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Fee Category

Rate Category

Resident

Nonresident

Notes

Individual Hourly Field
Rental

$20

$40

2x nonresident consistent with
City Council past direction

Organization/League Hourly

$30

$50

Applies to recurring group and
league use

Lights Fee (per hour)

$15

$15

Charged when field lighting is
in use

Prep/Lining Fee

$75

$75

Charged when City staff preps
or reconfigures field

Tournament/Daily Rate

$500

$500

Full-day or tournament use
affecting parking, restrooms,
and maintenance

Deposit

$150

$200

Covers cleanup, damage, and
policy violations

Insurance Requirement
A certificate of insurance naming the City of Jersey Village as an additional insured will
be required for all organization, league, and tournament rentals. Individual casual
rentals may be subject to a liability waiver in lieu of insurance. Staff will develop the
specific insurance requirements as part of the rental agreement framework.
Scheduling Policy: A Discussion Item for Council

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Clark Henry Park: Field Rental Rates And Scheduling Policy
Clark Henry Park currently has under construction a multiuse athletic field area that can
support youth diamond sports, including baseball, softball, and T-ball, as well as
rectangular field sports including soccer, flag football, and rugby. The park can
accommodate two baseball groups simultaneously, or one diamond sport and one
rectangular sport at the same time. With the new fields available soon, the City needs
an established fee schedule and a scheduling framework before the first rental season
begins. Council will adopt the field rental fee schedule as part of the FY2027 budget
process.
Market Study Findings
Staff completed a market study comparing field rental rates at peer facilities in the
Houston region, including Bear Creek Pioneers Park, Katy City Park, Sugar Land's
Imperial and Eldridge Parks, Missouri City Community Park, League City Athletic
Facilities, Centennial Park in Pearland, Houston HPARD facilities, and Fort Bend
County's Freedom Park and South Post Oak Sports Complex.
The proposed rate structure is mid-market across all categories and is consistent with
the City's practice of charging nonresidents a meaningful premium over resident rates.
Proposed Field Rental Rates

Solid Waste and Recycling: Policy Discussion
This section presents a policy question for Council's consideration. Staff is not making a
recommendation.
Jersey Village currently provides residential garbage collection twice per week and
recycling collection once per week at no direct charge to residents. The combined
General Fund cost is $618,856, including dumpster service for City facilities which
would remain a General Fund expense regardless of any fee decision. We currently pay
our waste hauler approximately $16.10 per month for garbage and $4.60 per month for
recycling. If we billed the consumers directly for that it would generate approximately
$530,582 annually from Jersey Village's 2,136 residential accounts.
If the resulting revenue were applied to reduce the M&O rate, the savings would support
an M&O rate reduction of approximately $0.04175 per $100, larger than the total rate
increase proposed in this budget. Moving these costs to a fee-supported structure
would also strengthen the General Fund's capacity to sustain the PAYGO approach.
Note that implementing a residential fee would require an amendment to Section 5442(a) of the City Code. This is a discussion item only, but Council direction is requested.

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There is existing demand for Clark Henry Park fields from local sports organizations.
The park's capacity means competing groups could seek access at the same time, and
without a scheduling framework, one or more organizations could effectively dominate
field availability at the expense of general public access. Clark Henry Park is a
community park first, and the scheduling policy should reflect that.
Staff presents two approaches for Council's consideration:
Option 1: Reservation Caps per Organization
The City would establish a maximum number of hours or days per week, or per season,
that any single organization may reserve the fields. This allows regular organized use
while protecting availability for other groups and the general public. It requires some
administrative tracking and periodic enforcement to ensure organizations do not exceed
their allotted reservation windows.
Option 2: Designated Public Access Windows
The City would establish specific times, such as certain weekend hours or weekday
afternoons, during which no reservations are accepted and the fields remain open for
public drop-in use. Organizations could reserve fields outside those windows. This
approach is simpler to administer but reduces total reservation availability.
Both options can be combined. The City could establish public access windows and
also cap organizational reservations within the remaining available hours.
Staff does not have a recommendation at this time. Council direction on the preferred
approach will allow staff to develop a formal field use policy and reservation system
before the fields open for organized use.

Compensation Study
At the May 2026 budget workshop Council directed staff to conduct a comprehensive
compensation study comparing Jersey Village salary ranges to peer organizations. Staff
is requesting and compiling that data. The study benchmarks Jersey Village positions
against 34 peer municipalities, counties, and special districts, including comparable
suburban communities such as Friendswood, Pearland, Sugar Land, Missouri City,
Katy, and West University Place, as well as larger regional employers including Harris
County, Fort Bend County, and Brazoria County. Historically the city has tried to look at
places where our employees leave Jersey Village to go to as comparison cities.

Preliminary Findings
The initial review identifies 15 positions where Jersey Village minimum salary ranges fall
below peer averages. These positions are categorized by degree of gap: Significant
positions are more than 10% below peer average minimums; Notable positions are
between 5% and 10% below; and Monitor positions are within 5% of peer averages but
warrant continued attention.
Several positions show gaps relative to peer organizations. The Fire Captain/Paramedic
position shows a minimum salary gap of $16,726 below the peer average, representing
a 16.8% difference across 13 peer organizations. Court Administrator shows a gap of
$13,408, or 16.2% below peer average minimum across 17 peers. Streets
Superintendent is $11,574 below peer average minimum, or 15.7% across 22 peers.
The Public Works Manager position is $15,870 below peer average minimum across 21
peers.
At the time of this writing we do not have the full cost of what it would be to bring all 15
positions to where they would need to be, but an initial estimate is approximately
$240,000.
What This Means for FY2027
The FY2027 budget includes a 3.5% compensation adjustment structured as a 1%
across-the-board increase and a 2.5% merit pool. This adjustment does not fully
address the structural gaps identified in the compensation study. The 3.5% adjustment
is a necessary baseline, but it is not a substitute for a targeted equity adjustment in
positions where Jersey Village is significantly below market.
Golf Course Lighting: A Discussion Item
Staff is presenting golf course lighting as a discussion item for Council's consideration.
No appropriation is proposed at this time. The concept is to light nine holes of the
Jersey Village Golf Course using Dark Sky compliant LED technology specifically
engineered to contain light within the course boundary, eliminating light pollution for
surrounding properties. Several courses in the Houston area have implemented similar

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The study is still under review at the time of this writing. Final findings and
recommendations will be presented to Council following completion of the analysis.
However, initial data is available and informs the compensation discussion for FY2027.

systems, including East River 9 in the East End and Beacon Lakes Golf Club south of
the city.
The Revenue Case
Based on Houston's actual sunset calendar, evening play would be viable
approximately 197 nights per year, concentrated in the fall, winter, and early spring
months. At four players per tee time, one tee time every ten minutes, and 80%
utilization, the estimated annual revenue from evening play is approximately $222,464.
Months

Estimated Revenue

Peak

November through February

$182,656

Shoulder

October, March, September

$39,808

Summer

April through August

$0

Annual Total

$222,464

Project Cost and Payback
Updated cost estimates place the project between $1,000,000 and $1,500,000 for
design and construction of nine holes, including a 25-year product warranty. The vendor
also offers revenue share financing options. The specific terms would need to be
negotiated and evaluated before a recommendation can be made.
Scenario

Project
Cost

Annual
Revenue

Payback
Period

Net Revenue Over
25 Years

Low cost

$1,000,000

$222,464

4.5 years

$4,561,600

High cost

$1,500,000

$222,464

6.7 years

$4,061,600

If Council wishes to move forward, the proposed approach would be to fund design
work in FY2027 and bring construction into the FY2028 budget once design is complete
and a firm cost is established. Staff would need direction during the budget process to
begin vendor engagement and design scoping.

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Period

General Fund
The General Fund covered the majority of all city services. Here is a breakdown of the
proposed FY27 General Fund costs.

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FUND 01: GENERAL FUND
Department 10: Revenues
General fund revenues are primarily comprised of taxes, charges for services, and
interfund transfers.
General Fund Revenues
Charges for Services
3%

Interest Income
2%

Misc Revenue
1%
Interfund Activity
4%

Sales & Mixed Bev Tax
30%

Property Taxes
51%

Total General Fund revenues for FY2027 are budgeted at $18,809,349. The FY2026
budget included a one-time Sale of Assets entry of $7,007,105 that does not repeat in
FY2027. Excluding that one-time item, recurring General Fund revenues are up
approximately $933,000 year over year.
Significant revenue changes include:
• Sales Tax: +$838,000 to $5,585,000: Driven by elevated CEMEX activity under
the Chapter 380 agreement.
• Property Tax: +$272,823 to $9,629,994: Reflects the preliminary rate adjustment
and modest taxable value growth.
• Ambulance Service Fees: +$38,000 to $325,000: Reflects updated projections
based on call volume and collections experience.
• Penalty, Interest and Costs: +$10,000 to $40,000: Reflects updated collections
projections.
• Building Permits: +$15,000 to $290,000: Modest growth consistent with
continued development activity.

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Court Fines
4%
Franchise Taxes
3%

Licenses & Permits
2%

•

•
•
•

•

•
•
•

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

•

Park Rentals: +$3,500 to $11,000: Reflects updated projections based on facility
usage experience. This could increase based upon the Council discussion of
Clark Henry Field rental rates.
Electric Franchise: +$11,384 to $350,000: Reflects updated franchise fee
projections.
Fire Marshal Permit Fees: +$7,500 to $25,000: Reflects increased permit
activity as well as increased rates.
Farmer's Market Fees: +$5,000 to $8,000: Reflects expanded programming and
vendor participation.
Pool Revenues: $47,000 new: Includes pool membership fees ($35,000), swim
lessons ($7,000), and pool rentals ($5,000). Preliminary pending Council
direction on fee structure.
Fines: -$210,000 to $790,000: The FY2026 budget included a reporting error in
how fine revenue was captured. This is an accounting correction, not a
performance decline.
Plan Checking and Plan Review: -$10,000 to $48,000: Adjusted to reflect more
conservative projections.
Sign Permits: -$4,000 to $8,000: Adjusted to reflect more conservative
collections estimate.
Founder's Day: -$4,000 to $8,000: Adjusted to reflect actual event revenue
experience.

Interfund
Activity
Miscellaneous
Revenue
NonOperating
Revenues
Total
Revenues

FY26
Budget
9,387,271

FY26
YTD
9,393,345

FY27
Proposed
9,670,094

Change

5,256,361
1,009,000

4,719,920
604,851

6,105,745
797,600

849,384
(211,400)

505,042

500,444

602,060

97,018

409,150

362,946

417,150

8,000

330,000

339,195

330,000

-

117,046

106,111

77,000

(40,046)

50,000

14,411

30,000

(20,000)

17,063,870

16,041,222

18,029,649

965,779

769,550

811,900

386,550

779,700

(32,200)

4,245,086

7,007,105

7,007,106

-

(7,007,105)

5,014,636

7,819,005

7,393,656

779,700

(7,039,305)

21,690,038

24,882,875

23,434,878

18,809,349

(6,073,526)

282,823

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Fund 1 | 10 Revenues
Description
FY25
Actuals
Property
8,429,261
Taxes
Other Taxes
5,460,959
Fines
758,421
Warrants &
Bonds
Fee &
478,163
Charges For
Service
Licenses &
439,361
Permits
Interest
261,307
Earned
Miscellaneous
169,136
Revenue
Other Agency
678,794
Revenues
Operating
16,675,402
Revenues

Department 11: Administrative Services
Mission: To effectively implement and administer the policies established by the
Council and to create an organizational climate which inspires excellence within the City
organization.

The City Manager serves at the pleasure and direction of the City Council and is the
Chief Executive Officer of the City. All of the officers and employees of the city, except
the City Secretary, elected officials, municipal court judges and the City Attorney are
under the City Manager’s supervision. The City Manager is responsible for the efficient
and effective administration of the city government, including authorization of all
expenditures, origination and presentation of an annual budget and development and
administration of programs and policies approved by City Council. Policies established
by the City Council are implemented through the guidance of the City Manager.
The City Secretary’s Office prepares City Council agendas and gives notice of City
Council meetings; keeps an accurate account of the minutes of such proceedings;
enrolls all laws, resolutions, and ordinances approved by the City Council; processes all
Requests for Public Information; keeps the corporate seal of the City; countersigns and
notarizes, as applicable, all commissions, licenses, and contracts issued by the City;
coordinates and administers the conduct of all regular and special city elections;
conducts the annual appointments of all City Boards, Commissions, and Committees;
provides general public service information to citizens, assists visitors to the City, and
the employees of the City of Jersey Village in a fair and effective means with integrity
and conscientious behavior.
The Human Resource Manager provides leadership and partnership in creating and
implementing innovative people strategies in order to meet the current and emerging
human resources needs of the diverse population of employees and citizens of the City
of Jersey Village. Has direct responsibility for recruitment and selection, compensation
and benefits, training and development, risk management, personnel record
administration, performance management, employee relations, legal compliance, policy
and procedure development and adherence, response to employment-related claims
(unemployment, workers’ compensation, EEOC, etc.), and assist with payroll process.
It is the purpose of the Administrative Services Department to provide leadership and
management in all levels of the organization. The completion of its goals and objectives
are incumbent on the entire organization participating and working together. Therefore,
it is difficult for the department to measure its performance as a stand-alone operation
because the actual measurement of these goals will be provided in the departments
responsible for the work.

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The Administrative Services Department is responsible for the overall operation of the
city. The Department consists of the Mayor and City Council and five full-time
employees. The full-time employees consist of the City Manager, the Assistant City
Manager, the City Secretary, the Human Resources Manager, and the Project Manager.
There is also part time wages in this department for interns.

The FY26 Professional Services projection reflects health benefits consultant costs.
These costs are budgeted within departmental health insurance lines and are paid
through this line per standard accounting practice. Beginning in FY27, this function will
be funded through the proposed Fund 30, discussed later in this document.

Historical Notes:
In May 2022 the positions of Parks and Recreation Director in Department 39 and
Engineer in Training in Department 30 were reorganized into an Assistant City Manager
and Project Manager position respectively and moved into this department. These new
positions did not add any overall headcount to the city.

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The FY2027 budget is $1,314,023, an increase of $44,313 over FY2026.
• Salaries: +$26,576 to $789,771: Reflects the 3.5% compensation adjustment
and a reclassification of HR Manager to HR Director.
• Health Insurance: +$16,503 to $91,054: Reflects the citywide 12% health
insurance increase.
• Part-Time Wages: +$10,000 to $50,000: Reflects the cost of intern positions
supporting citywide administrative functions.
• Retirement: +$3,868 to $131,896: Reflects payroll growth applied to the
retirement contribution rate.
• Incentives: -$3,900 to $0: The HR Manager position is being reclassified to HR
Director, placing it outside the incentive-eligible classification.
• Election Expense: -$10,000 to $45,000: Adjusted based on anticipated election
activity. If Council calls a November 2026 election, this line may require
amendment.

Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures
Staffing (FTE)
City Manager
Assistant City
Manager
City Secretary
Human
Resources
Manager
Human
Resources
Director
Project
Manager
Total FTE

FY26
YTD
762,217

FY27
Proposed
1,150,527

Change

13,536
201
48,369
58,180
26,432

18,950
2,000
90,101
45,000
-

(2,880)
(10,000)
-

21
3,635

175
7,270

-

912,593

1,314,023

44,313

57,193

1,110,758

1,093,333

762,217

1,150,527

57,193

144,601

176,376

150,375

163,496

(12,880)

1,255,359

1,269,709

912,593

1,314,023

44,313

FY24
1
1

FY25
1
1

FY26
1
1

FY27
1
1

1
1

1
1

1
1

1
0

1
1

1

1

1

5

5

5

5

-

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Fund 1 | 11 Administrative Service
Description
FY25
FY26
Actuals
Budget
Salaries,
1,110,758
1,093,333
Wages, &
Benefits
Supplies
17,783
18,950
Maintenance
2,220
2,000
Services
79,201
92,981
Sundry
37,430
55,000
Professional
Services
Other Services
116
175
Capital Outlay
Interfund
7,850
7,270
Activity
Total
1,255,359
1,269,709
Expenditures

Department 12: Legal and Other Services
Mission: To provide and account for services that benefit the entire City organization
The Legal/Other Services Department contains the City Attorney and those necessary
expenditures which cannot be allocated among the various operational departments of
the City such as insurance and city-wide contract costs. There are no staff allocated to
this department. The City contracts with a firm for City Attorney services.

This Department is where interfund activities such as transfers to other funds are
accounted for.
The big changes in this years budget for this department include:
• Transfer to Capital Improvements: +$6,396,148 to $8,823,000: The General
Fund's primary contribution to Phase I of the City Campus project. One-time fund
balance draw.
• Grants and Incentives: +$1,032,530 to $2,538,380: Chapter 380 economic
development obligation to Southwest Developers LLC. FY26 year-to-date
CEMEX sales tax activity is trending significantly higher than the prior year; the
FY2027 budget assumes this trend continues.
• Property Insurance: -$68,210 to $96,356: TMLIRP's 2026 rerate reflects a
17.36% increase in property insurance premiums, including coverage for new
facilities. This figure is the General Fund's allocated share.
• Automobile Liability: -$35,068 to $57,706: Reflects the General Fund's
allocated share of automobile liability premiums under the TMLIRP rerate.
• Consultant Services: -$391,268 to $20,000: One-time FY2026 consultant
(realtor) expenditures do not recur.
• Land Acquisition: -$4,651 to $0: One-time FY2026 expenditure that does not
recur.

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This Department is where sales tax incentives from Chapter 380 Agreements are paid
from. There are 3 active sales tax incentives. More information on these incentives can
be found on our Economic Development Transparency Webpage.

Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures

FY26
YTD
1,374,809
451,600

FY27
Proposed
2,538,380
120,000

Change
1,032,530
(391,268)

256,847
4,651
1,162,694

154,512
8,823,500

(103,394)
(4,651)
6,396,148

3,250,602

11,636,392

6,929,365

-

-

-

-

-

8,220,827

4,707,027

3,250,602

11,636,392

6,929,365

8,220,827

4,707,027

3,250,602

11,636,392

6,929,365

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Fund 1 | 12 Legal/Other Services
Description
FY25
FY26
Actuals
Budget
Services
1,962,763
1,505,850
Professional
113,424
511,268
Services
Other Services
254,678
257,906
Capital Outlay
4,200,702
4,651
Interfund
1,689,260
2,427,352
Activity
Total
8,220,827
4,707,027
Expenditures

Department 13: Information Technology
Mission: To provide information technology leadership and strategic direction in
support of the computer infrastructure through a commitment to deliver secure,
responsive and cost-effective, innovative solutions for achieving the business objectives
of today and tomorrow and where possible help facilitate the flow of information to and
from the residents of the city.

The purpose of the Information Technology Department is to support, maintain and
enhance all computer related hardware and software in use at the city and to provide
leadership in the area of Information Technology to all departments within the city.
The department is also taking a leading role in the city efforts to innovate from a
technology perspective. There are many great initiatives they have lead that allow us to
take advantage of the latest technology. This allows us to have staff focus on more high
level tasks.
Information Technology manages all software, hardware, and technology infrastructure
used across City departments. The FY2027 budget is $1,290,335, an increase of
$69,748 over FY2026.
• Technology User Fee: +$31,470 to $147,900: Hardware costs have increased
approximately 50% due to market demand driven in part by the growth of artificial
intelligence.
• Salaries: +$17,653 to $318,925: Reflects the 3.5% compensation adjustment.
• Software Maintenance: +$10,000 to $551,000: Vendor-driven licensing and
subscription increases, including Tyler ERP Pro 10, SeeClickFix, and others.
• Health Insurance: +$3,829 to $33,809: Reflects the citywide 12% health
insurance increase.
• Retirement: +$3,021 to $54,899: Reflects payroll growth applied to the
retirement contribution rate.

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

The Information Technology Department is responsible for the entire computer
infrastructure of the city. This includes all computer systems, networks and software.
The Director of Innovation and Technology is responsible for setting the strategic IT
direction, providing the annual IT budget and for the authorization of all Information
Technology related expenditures.

Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures
Staffing (FTE)
Director of
Innovation &
Technology
Systems
Administrator
Endpoint
Technician
Total FTE

FY26
Budget
421,063

FY26
YTD
293,799

FY27
Proposed
449,341

Change

3,450
556,814
58,830
60,000

1,952
302,243
43,340
38,294

3,450
566,814
58,830
60,000

10,000
-

4,000
116,430

1,639
58,215

4,000
147,900

31,470

1,220,587

739,483

1,290,335

69,748

397,808

421,063

293,799

449,341

28,278

639,591

799,524

445,684

840,994

41,470

1,037,399

1,220,587

739,483

1,290,335

69,748

FY24
1

FY25
1

FY26
1

FY27
1

1

1

1

1

1

1

1

1

3

3

3

3

28,278

-

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund 1 | 13 Info Technology
Description
FY25
Actuals
Salaries,
397,808
Wages, &
Benefits
Supplies
2,722
Maintenance
427,155
Services
56,935
Professional
60,266
Services
Capital Outlay
3,993
Interfund
88,520
Activity
Total
1,037,399
Expenditures

Department 14: Purchasing
Mission: To provide efficient and timely purchases of equipment and office supplies
used by all City departments.

The Purchasing department budget captures citywide postage and shipping costs. The
FY2027 budget is $27,175, an increase of $1,000 over FY2026. No individual line-item
changes exceed the $3,000 threshold.
Fund 1 | 14 Purchasing
Description
FY25
Actuals
Supplies
30,173
Services
3,211
Total
33,384
Expenditures
Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures

FY26
Budget
23,500
2,675
26,175

FY26
YTD
12,174
2,408
14,582

FY27
Proposed
23,500
3,675
27,175

Change

-

-

-

-

-

33,384

26,175

14,582

27,175

1,000

33,384

26,175

14,582

27,175

1,000

1,000
1,000

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

The Purchasing Department serves as a centralized purchasing and distribution
operation within the City and contains no personnel. The department exists solely for
the purpose of providing a single location for purchasing or lease of necessary office
supplies, products and machinery to take advantage of efficiencies of scale. Purchasing
provides a mechanism to have centralized purchasing of supplies, maintain inventory
and services which are used to service all departments.

Department 15: Accounting Services
Mission: To provide quality services to our customers, the residents of Jersey Village,
defendants in our court, vendors, and our fellow employees, by improving our ability to
operate efficiently and cost effectively through on-going training, education, and the
implementation of technologically-based solutions.

Accounting Services manages the City's financial operations. The FY2027 budget is
$540,715, an increase of $34,102 over FY2026.
• Permits and Fees: +$14,000 to $15,000: Reflects banking service fees
associated with managing the City’s cash flow.
• Salaries: +$12,425 to $343,995: Reflects the 3.5% compensation adjustment.
• Audits, Contracts, and Studies: +$8,730 to $55,750: Reflects updated costs for
the annual independent audit.
• Health Insurance: decrease of -$5,040 to $18,563: Decrease reflects a change
in staff health plan elections.

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

The primary duties of the Accounting Department involve recording, controlling, and
reporting the financial transactions and the financial and physical assets of the City of
Jersey Village. These duties involve processing payroll and accounts payable, financial
reporting, cash management and investment, and maintenance of fixed assets records
for the City’s funds. The General Fund portion of the cost of the annual audit contract is
included in this budget. The Director of Finance is charged with satisfying the mission of
this department by providing professional supervision to the staff, fiscal guidance to the
City department heads, developing the CAFR, and assisting the City Manager and his
staff with the development of the City’s annual budget.

Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures
Staffing (FTE)
Finance
Director
Accounting
Manager
Accounting
Clerk
Total FTE

FY26
YTD
301,052

FY27
Proposed
452,560

Change

3,714
71
3,656
12,662
37,769

5,950
500
8,325
15,000
55,750

600
(1,615)
14,000
8,730

1,315

2,630

-

360,239

540,715

34,102

12,387

521,219

440,172

301,052

452,560

12,387

112,788

66,440

59,187

88,155

21,715

634,008

506,612

360,239

540,715

34,102

FY24
1

FY25
1

FY26
1

FY27
1

1

1

1

1

1

1

1

1

3

3

3

3

-

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund 1 | 15 Accounting Services
Description
FY25
FY26
Actuals
Budget
Salaries,
521,219
440,172
Wages, &
Benefits
Supplies
5,484
5,350
Maintenance
500
Services
4,078
9,940
Sundry
54,322
1,000
Professional
46,124
47,020
Services
Interfund
2,780
2,630
Activity
Total
634,008
506,612
Expenditures

Department 16: Customer Service
Mission: To provide quality services to our customers, the residents of Jersey Village,
defendants in our court, vendors, and our fellow employees, by improving our ability to
operate efficiently and cost effectively through on-going training, education, and the
implementation of technologically-based solutions.

Customer Service handles resident-facing financial transactions. The FY2027 budget is
$195,913, an increase of $17,581 over FY2026. This department is where we pay for
our share of the services provided by the Harris Central Appraisal District and Harris
County Tax Office.
• Harris Central Appraisal District: +$17,495 to $101,735: The City's
proportionate share of HCAD operating costs. Pass-through cost the City has no
ability to control.
• Harris County Tax Office: +$4,375 to $11,375: Harris County has changed its
tax collection fee structure for the first time since 2007. The new fee is calculated
at $1.35 per parcel plus 0.0006% per $100 of valuation, based on the certified
roll provided by HCAD. The City has no ability to control this cost.
• Health Insurance: decrease of -$6,090 to $9,281: Decrease reflects a change in
staff health plan elections.

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

The Customer Service Department is the first point of contact for many of the public’s
dealing with the City. The Department is responsible for utility payment collection, court
fine and fee collections, other fee collections, walk-in customer information requests,
utility service request initiation and processing, and the telephone console/window
receptionist operations.

Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures
Staffing (FTE)
Customer
Service Clerk
Total FTE

FY26
Budget
84,922

FY26
YTD
53,888

FY27
Proposed
81,023

Change

500
400
890
91,240

352
319
75,206

500
400
500
113,110

(390)
21,870

380

190

380

-

178,332

129,954

195,913

17,581

79,891

84,922

53,888

81,023

(3,899)

83,756

93,410

76,066

114,890

21,480

163,647

178,332

129,954

195,913

17,581

FY24
1

FY25
1

FY26
1

FY27
1

1

1

1

1

(3,899)

-

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund 1 | 16 Customer Service
Description
FY25
Actuals
Salaries,
79,891
Wages, &
Benefits
Supplies
337
Maintenance
Services
798
Professional
82,181
Services
Interfund
440
Activity
Total
163,647
Expenditures

Department 19: Municipal Court
Mission Statement: The mission of Jersey Village Municipal Court is to serve others
with dignity and respect, always striving for the timely disposition of cases with prompt
and courteous service and in accordance with State Law. We seek to achieve a high
standard of excellence in every aspect of court work by continued legal education and
customer training.

The judges accept pleas, assess fines, set bonds, and dismiss cases when permitted by
statute, issues warrants and capiases, grant driving safety courses, grant deferred
dispositions, and preside over bench and jury trials in addition to a broad spectrum of
magistrate duties. The clerks process electronic records of charges filed and case
dispositions; prepare requests for driving safety course and compliance dismissals for
the judge’s approval; maintain partial payment histories; issues subpoenas, summons
and warrants; schedule trial dockets and arraignment dockets; and prepare probable
cause affidavits and legal complaints. The clerks also have a statutory obligation for
preparing monthly court activity reports and financial quarterly reports for the State.
Other mandated reports: traffic convictions, bond forfeitures, violations of Alcoholic
Beverage Code, Failure to Complete Alcohol Awareness Program, Failure to Pay or
Violation of a Court Order for persons under 17, Orders of Deferred Disposition for an
Alcoholic Beverage Code Offense, Acquittals of Driving Under the Influence, and DSC
completions.
The FY2027 budget is $409,209, a decrease of $6,462 from FY2026.
• Health Insurance: decrease of -$9,299 to $41,650: Decrease reflects a change
in staff health plan elections.
• Prosecutors: +$5,000 to $50,000: Judge and prosecutor rates have not been
adjusted in over 10 years. The FY2027 budget proposes a $6,000 total increase
to the combined judicial services budget, bringing it from $75,000 to $81,000.
This increase is offset by a decrease in collection agency fees which are being
shifted to the police department.
• Judges: Proposes increasing the per-docket rate for the Presiding Judge from
$300 to $425, and for Associate Judges from $300 to $375. Jail arraignments
remain at $100 per trip. This rate has not been adjusted in over 10 years.

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Jersey Village Municipal Court is responsible for the prosecution of Class C
misdemeanors: traffic, state, and city ordinance violations. Judges are appointed by the
City Council upon recommendation of the Mayor. Two judges, two deputy prosecutors,
a court administrator, two deputy court clerks, and a full-time warrant officer/bailiff. Pretrials/bench trials are scheduled the first Wednesday of every month. Arraignments are
held on the second Wednesday and the first three Thursdays of every month. Additional
arraignments are scheduled if needed. Pre-trials/jury trials are scheduled six times a
year.

•
•

Jury Expense: -$800 to $0: With a dedicated fee for jurors now available in the
Local Court Cost, jury expenses shift to Fund 12, the Restricted Court Fee Fund.
Credit Card Processing Fees: The 5% convenience fee charged to court
customers does not fully cover merchant services costs. Staff is working with
Tyler and Global Payments to reduce this gap, and the shortfall may come down
before adoption. This may be able to be implemented before the Fiscal Year
begins.

Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures
Staffing (FTE)
Court
Administrator
Deputy Court
Clerk
Total FTE

FY26
Budget
305,601

FY26
YTD
207,140

FY27
Proposed
297,289

Change

2,300
500
7,520
800
98,950

2,337
413
2,919
29,609
71,461

2,900
500
7,520
101,000

600
(800)
2,050

415,671

313,879

409,209

(6,462)

298,060

305,601

207,140

297,289

(8,312)

100,021

110,070

106,739

111,920

1,850

398,081

415,671

313,879

409,209

(6,462)

FY24
1

FY25
1

FY26
1

FY27
1

2

2

2

2

3

3

3

3

(8,312)

-

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund 1 | 19 Municipal Court
Description
FY25
Actuals
Salaries,
298,060
Wages, &
Benefits
Supplies
1,505
Maintenance
Services
5,241
Sundry
75
Professional
93,201
Services
Total
398,081
Expenditures

Department 21: Police Department
Mission: To provide the preservation of life and the protection of property. To protect
the constitutional rights of all citizens. To conduct problem solving in the community
through the administration of quality, professional, community oriented police services.
The purpose of the Jersey Village Police Department is to provide the citizens an
atmosphere in which safety is prevalent and promoted through increased visibility,
community oriented service, and programs designed specifically to combat crime.

When combining the General Fund Police Department budget of $2,859,076, the
Communications/Dispatch budget of $1,117,957, and the Crime Control Prevention
District contribution of $3,160,181, the total FY2027 investment in police and dispatch
services is $7,137,214. The Crime Control Prevention District covers approximately
53% of that total cost.

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

The full cost of departmental operations across the General Fund and the Crime Control
District is $6,019,257 in FY2027. The General Fund FY2027 budget is $2,859,076, an
increase of $146,955 over FY2026. The department is implementing an optimized
coverage model, moving to a minimum staffing level of three officers per shift.
• Overtime: +$88,711 to $149,211: Reflects the shift to minimum staffing of three
and accurate budgeting of overtime based on actual experience. This figure
includes overtime reimbursed by the DEA for task force participation.
• Health Insurance: +$40,992 to $293,800: Reflects the citywide 12% health
insurance increase.
• Retirement: +$25,532 to $310,699: Reflects payroll growth applied to the TMRS
retirement contribution rate.
• Leased Vehicles: $25,080 new: Two vehicles assigned to officers on the DEA
Task Force, reimbursed to the City at $900 per month per vehicle. The
reimbursement is recognized as offsetting revenue.
• FICA/Medicare Taxes: +$11,724 to $142,668: Reflects payroll growth consistent
with salary and overtime increases.
• Salaries: +$11,948 to $1,613,947: Reflects the 3.5% compensation adjustment.
• Incentives: +$7,523 to $47,460: Reflects longevity and certification incentive
payments.
• Dental Insurance: +$9,377 to $25,755: Reflects updated dental plan costs.
• Workers Compensation: +$3,095 to $33,176: Modest increase consistent with
payroll growth.
• Police Department Maintenance: -$42,046 to $0: Moved to the Crime Control
Prevention District fund.
• Maintenance Agreement: -$10,000 to $0: Moved to the Crime Control
Prevention District fund.

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund 1 | 21 Police
Description

Capital Outlay
Interfund
Activity
Total
Expenditures

Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures
Staffing (FTE)
Police Chief
Lieutenant
Police
Sergeant
Corporal
Police Officer
CID Sergeant
Detective
Field Training
Officer
Executive
Secretary
Records
Specialist
Total FTE

FY26
Budget
2,481,918

FY26
YTD
2,051,529

FY27
Proposed
2,680,919

Change

47,469
-

53,000
42,046

27,491
42,046

53,000
-

(42,046)

127,659
48,655
1,000
1,675

116,877
14,600
1,800

57,216
14,881
874

116,877
4,600
1,800

(10,000)
-

108

-

-

-

-

2,050

1,880

940

1,880

-

2,867,716

2,712,121

2,194,977

2,859,076

146,955

2,639,100

2,481,918

2,051,529

2,680,919

199,001

228,616

230,203

143,448

178,157

(52,046)

2,867,716

2,712,121

2,194,977

2,859,076

146,955

FY24
1
3
4

FY25
1
3
4

FY26
1
3
4

FY27
1
3
4

2
13
1
3
2

2
13
1
3
2

2
13
1
3
2

2
13
1
3
2

1

1

1

1

1

1

1

1

31

31

31

31

199,001

-

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Salaries,
Wages, &
Benefits
Supplies
Maintenance-Bldgs, Struc
Maintenance
Services
Sundry
Professional
Services
Other Services

FY25
Actuals
2,639,100

Department 23: Communications (Dispatch)
Mission: To provide efficient, accurate and immediate emergency telecommunication
and 911 services for Police Services.
The purpose of the Dispatch Department is to support all of the emergency services
provided by the city, and to provide a courteous and professional point of contact for
citizen contacts.
CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

The FY2027 budget is $1,117,957, an increase of $66,949 over FY2026. The dispatch
supervisor position has been eliminated with supervisory functions absorbed by a Police
Lieutenant. Dispatch shifts have been realigned to match Police Department shift
schedules. Part-time wages have been added to provide coverage during parental leave
and vacations.
• Overtime: +$57,992 to $156,992: Reflects shift schedule realignment and
accurate budgeting based on actual operational experience.
• Health Insurance: +$36,768 to $132,618: Reflects the citywide 12% health
insurance increase and changes to employee elections.
• Part-Time Wages: +$25,000 to $25,000: New in FY2027 to provide coverage
during parental leave and planned vacations.
• Incentives: +$5,160 to $21,360: Reflects longevity and certification incentive
payments.
• Salaries: -$44,965 to $511,001: Decrease reflects elimination of the dispatch
supervisor position.
• Retirement: -$4,759 to $108,974: Reflects reduction in base salary associated
with the supervisor position elimination.
• Telephone Maintenance: -$13,400 to $0: This line was consistently unspent as
telecommunications costs have been absorbed into other operational areas.

Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures
Staffing (FTE)
Dispatch
Supervisor
Dispatcher
Total FTE

FY26
Budget
946,895

FY26
YTD
627,739

FY27
Proposed
1,027,244

Change

20,365
22,450
28,948
600
31,750

10,779
6,900
14,729
101
15,875

20,365
9,050
28,948
600
31,750

(13,400)
-

1,051,008

676,122

1,117,957

66,949

927,671

946,895

627,739

1,027,244

80,349

71,606

104,113

48,383

90,713

(13,400)

999,276

1,051,008

676,122

1,117,957

66,949

FY24
1

FY25
1

FY26
1

FY27
1

8
9

8
9

8
9

8
9

80,349

-

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund 1 | 23 Communications
Description
FY25
Actuals
Salaries,
927,671
Wages, &
Benefits
Supplies
16,265
Maintenance
8,238
Services
13,475
Other Services
348
Interfund
33,280
Activity
Total
999,276
Expenditures

Department 25: Fire Department
The Jersey Village Fire Department provides emergency medical services, blocking
assists, and responds to alarm calls for the majority of their operations.
Mission: To protect lives and property through cost-effective, customer oriented fire
protection and emergency medical services and to assist in developing a fire safe
community through education, inspection, and prevention.

The full cost of departmental operations across the General Fund and the Fire Control
District is $4,948,529 in FY2027. The General Fund portion is $2,122,104, a decrease
of $166,500 from FY2026, reflecting the staffing model optimization and the Fire Control
District taking on more expenses.
• Health Insurance: +$27,191 to $173,897: Reflects the citywide 12% health
insurance increase.
• Licenses/Permits: +$4,831 to $4,831: New line-item reflecting required
operational licensing costs.
• Wearing Apparel: -$102,350 to $60,000: New bunker gear is not being
purchased in FY2027. The budget provides for replacement of bunker gear as
needed and covers uniforms for department personnel.
• Tools and Equipment: -$38,000 to $60,000: FY2026 included elevated one-time
equipment purchases. FY2027 returns to baseline.
• Collection Agency Fees: -$18,900 to $35,000: Reflects updated projections for
ambulance billing collection costs due to the new contract and lower fees.
• Retirement: -$13,363 to $186,036: Reflects realignment of a portion of fire
department salary costs to the Fire Control District.
• Communications: -$8,250 to $18,000: Reflects cost savings identified by the IT
department through research into more effective communications solutions.
• Consultant Services: -$7,706 to $71,000: Reflects completion of consulting
engagements budgeted in FY2026.
• Salaries: -$3,161 to $969,078: Reflects realignment of a portion of fire
department salary costs to the Fire Control District.

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

This mission is accomplished with full-time staff consisting of a Fire Chief/Fire Marshal,
Assistant Fire Chief/Asst. Fire Marshal, one Deputy Fire Marshal, three Captains, 3- fulltime Driver/Operators,12 full-time Fire Fighters and several part-time paramedics.
Resources are also available through mutual aid agreements with neighboring
departments. The primary duty of this division includes Fire Suppression, EMS,
Technical Rope Rescue, Fire Prevention and fire safety. The Fire Marshal's office is
primarily responsible for Fire Code Enforcement, Fire Investigation, Fire Safety
Education, Safety Coordination between Firefighters and the business community at
large. Emergency Management oversees coordination between County and State
emergency management, oversight of NIMS compliance and oversees operational
direction during natural disasters.

Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total Category
Expenditures
Staffing (FTE)
Fire Chief/Fire
Marshal
Assistant Fire
Chief
Fire
Inspector/Arson
Investigator
Captain
FF/Paramedic
Fire
Driver/Operator
Firefighter/EMT
Total FTE

FY26
Budget
1,710,284

FY26
YTD
1,431,943

FY27
Proposed
1,721,174

Change

332,299
77,500
34,115
134,406

119,699
24,139
12,556
66,513

187,049
77,500
23,750
4,831
107,800

(145,250)
(10,365)
4,831
(26,606)

2,288,604

1,654,850

2,122,104

(166,500)

1,825,705

1,710,284

1,431,943

1,721,174

10,890

432,799

578,320

222,907

400,930

(177,390)

2,258,504

2,288,604

1,654,850

2,122,104

(166,500)

FY24
1

FY25
1

FY26
1

FY27
1

1

1

1

1

1

1

1

1

3

3

3

3

3

3

3

3

12
21

12
21

12
4

12
21

10,890

-

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund 1 | 25 Fire Department
Description
FY25
Actuals
Salaries,
1,825,705
Wages, &
Benefits
Supplies
242,722
Maintenance
74,233
Services
21,483
Sundry
33
Professional
94,329
Services
Total
2,258,504
Expenditures

Department 30: Public Works
Mission: To provide effective and efficient direction to all divisions within the Public
Works Department which provides timely and efficient services to the citizens of the
City.
The Department of Public Works provides administrative support for public works
functions to include street maintenance, solid waste collection, and utilities. The
department is also responsible for plat review, new development and vehicle
maintenance.
CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

The FY2027 budget is $380,847, an increase of $15,962 over FY2026.
• Lease of Real Property: +$15,400 to $130,400: Annual lease cost for the Taylor
Road facility, will be eliminated upon completion of the City Campus.
• Salaries: +$4,456 to $115,780: Reflects the 3.5% compensation adjustment.
• Memberships: -$7,000 to $3,000: Reflects the elimination of Property Owners
Association fees upon sale of the Taylor Road facility.

Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures
Staffing (FTE)
Public Works
Manager
Total FTE

FY26
Budget
148,591

FY26
YTD
103,012

FY27
Proposed
156,153

Change

6,450
136,424
70,000

1,127
98,867
27,474

6,450
144,824
70,000

8,400
-

1,600
1,820

910

1,600
1,820

-

364,885

231,391

380,847

15,962

134,980

148,591

103,012

156,153

7,562

90,322

216,294

128,378

224,694

8,400

225,302

364,885

231,391

380,847

15,962

FY24
1

FY25
1

FY26
1

FY27
1

1

1

4

1

7,562

-

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund 1 | 30 Public Works
Description
FY25
Actuals
Salaries,
134,980
Wages, &
Benefits
Supplies
4,233
Services
17,125
Professional
66,984
Services
Capital Outlay
Interfund
1,980
Activity
Total
225,302
Expenditures

The FY2027 budget is $651,041, an increase of $19,488 over FY2026.
• Consultant Services: +$24,000 to $190,400: Reflects the addition of a retail
attractions consultant engaged for one year to address longstanding commercial
vacancy issues. The largest portion of our consultant services is our third party
building official and inspector.
• Salaries: +$7,020 to $291,435: Reflects the 3.5% compensation adjustment.
• Incentives: +$5,100 to $9,480: Reflects longevity and certification incentive
payments.
• Travel and Training: +$4,500 to $14,000: Reflects the TAMIO Conference
($1,500) and ICSC Red River conference participation ($3,000, half one-time
setup, half recurring).
• Health Insurance: -$22,118 to $43,440: Decrease reflects a change in staff
health plan elections.

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department 31: Community Development
Mission: Supports the safety, quality of life, and responsible growth of Jersey Village
through planning, development services, community standards, communications, and
economic development.
The Community Development Department oversees economic development, planning
and zoning, community standards, animal control, building safety and permits, and the
City's communications program. The department works to guide responsible
development, ensure compliance with City ordinances, and keeps the community
informed through public information and engagement.
The department also administers the Community Rating System (CRS) program as
part of the National Flood Insurance Program (NFIP), helping Jersey Village maintain
floodplain management standards that can reduce flood insurance premiums for eligible
property owners.

Fund 1 | 31 Community Development
Description
FY25
FY26
Actuals
Budget
Salaries, Wages,
262,573
433,589
& Benefits
Supplies
5,460
9,750

Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total Category
Expenditures
Staffing (FTE)
Community
Development
Manager
Community
Standards
Specialist
Permit Clerk
Communications
Specialist
Permit and
Community
Development
Specialist
Total FTE

FY27
Proposed
424,577

Change

1,960

9,750

-

(9,012)

14,647
170,466

16,524
166,400

13,513
99,971

21,024
190,400

4,500
24,000

250
2,850
456,245

600
4,690
631,553

2,345
400,164

600
4,690
651,041

19,488

262,573

433,589

282,375

424,577

(9,012)

193,673

197,964

117,790

226,464

28,500

456,245

631,553

400,164

651,041

19,488

FY24
1

FY25
1

FY26
1

FY27
1

1

1

1

1

1

1

1

1

1

1

4

4

3

4

-

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Maintenance
Services
Professional
Services
Capital Outlay
Interfund Activity
Total
Expenditures

FY26
YTD
282,375

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department 32: Streets
The Streets Department maintains Jersey Village's roadway infrastructure. The FY2027
budget is $891,843, an increase of $37,177 over FY2026.
• Health Insurance: +$21,175 to $67,618: Reflects the citywide 12% health
insurance increase.
• Salaries: +$9,416 to $272,460: Reflects the 3.5% compensation adjustment.
• Workers Compensation: +$3,297 to $7,722: Reflects updated risk pool
assessment.
• Bridge Maintenance: +$3,000 to $3,000: New line item to fund routine
inspection and maintenance of the Lakeview Drive Bridge at Elwood Drive, the
Rio Grande Drive Bridge at Village Drive, and the Tahoe Drive Bridge at North
Tahoe Drive, including erosion repair, embankment stabilization, and minor
structural repairs.
• Stormwater Maintenance: +$3,000 to $3,000: New line item to fund stormwater
infrastructure repairs and allow better cost tracking.
• Equipment User Fee: -$9,827 to $28,620: Reflects updated fleet allocation and
equipment replacement schedules.

Fund 1 | 32 Streets
Description

Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total Category
Expenditures
Staffing (FTE)
Streets
Superintendent
Infrastructure
Technician I/II
Total FTE

FY26
Budget
400,886

FY26
YTD
284,518

FY27
Proposed
440,891

Change

53,850
110,537

64,250
117,500

31,601
93,728

64,250
117,500

-

4,527
194,476
23,294

6,300
201,402
25,000

1,796
132,061
8,282

12,300
201,402
26,000

6,000
1,000

68,605

39,327

19,664

29,500

(9,827)

775,561

854,665

571,649

891,843

37,177

320,274

400,886

284,518

440,891

40,004

455,288

453,779

287,131

450,952

(2,827)

775,561

854,665

571,649

891,843

37,177

FY24
1

FY25
1

FY26
1

FY27
1

3

3

3

3

4

4

4

4

40,004

-

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Salaries,
Wages, &
Benefits
Supplies
Maintenance-Bldgs, Struc
Maintenance
Services
Professional
Services
Interfund
Activity
Total
Expenditures

FY25
Actuals
320,274

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department 33: Building Maintenance
Building Maintenance manages the upkeep, repair, and maintenance of City-owned
facilities. The FY2027 budget is $676,671, an increase of $54,425 over FY2026.
• Fire Department Building Maintenance: +$75,000 to $88,000: The sewer line
at the fire station needs complete replacement. The line is original to the building
and is experiencing significant deterioration with potential for collapse. The
FY2027 budget funds the full replacement of the line.
• Salaries: +$5,088 to $192,472: Reflects the 3.5% compensation adjustment.
• Health Insurance: -$29,867 to $15,596: The FY2026 budget was built assuming
newly hired positions would elect family health plans. The employees hired
elected individual coverage instead.

Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures
Staffing (FTE)
Building
Custodian
Building
Maintenance
Technician
Total FTE

FY26
YTD
157,863

FY27
Proposed
266,781

Change
(22,075)

28,306
40,611

39,200
129,500

75,000

71,654
2,971

4,500
153,310
11,500

-

32,276
190

70,000
1,880

1,500

333,872

676,671

54,425

135,691

288,856

157,863

266,781

(22,075)

278,870

333,390

176,008

409,890

76,500

414,561

622,246

333,872

676,671

54,425

FY24
1

FY25
1

FY26
2

FY27
2

1

1

2

2

2

4

-

4

-

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund 1 | 33 Building Maintenance
Description
FY25
FY26
Actuals
Budget
Salaries,
135,691
288,856
Wages, &
Benefits
Supplies
19,610
39,200
Maintenance-47,386
54,500
Bldgs, Struc
Maintenance
4,500
Services
135,417
153,310
Professional
18,081
11,500
Services
Capital Outlay
57,947
70,000
Interfund
430
380
Activity
Total
414,561
622,246
Expenditures

Department 35: Solid Waste
The Solid Waste Department pays for residential garbage collection twice per week and
recycling collection once per week for Jersey Village residents and covers City facility
dumpster service. The FY2027 budget is $636,856, an increase of $23,802 over
FY2026.
• Solid Waste Collection Services: +$18,880 to $490,892: Reflects an
approximately 4% contractual CPI adjustment.
• Recycling Program: +$4,922 to $127,964: Reflects an approximately 4%
contractual CPI adjustment.

Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures

FY26
Budget
613,054

FY26
YTD
242,291

FY27
Proposed
636,856

Change

613,054

242,291

636,856

23,802

-

-

-

-

-

550,957

613,054

242,291

636,856

23,802

550,957

613,054

242,291

636,856

23,802

23,802

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund 1 | 35 Solid Waste
Description
FY25
Actuals
Professional
550,957
Services
Total
550,957
Expenditures

Department 36: Fleet Services
Fleet Services department, overseen by the Public Works Manager, handles the
maintenance and repair of City vehicles and equipment. Most of the fleet maintenance
was outsourced several years ago. The FY2027 budget is $187,000, unchanged from
FY2026. No individual line-item changes exceed the $3,000 threshold.

FY26
Budget

FY26
YTD

FY27
Proposed

Change

Salaries,
Wages, &
Benefits
Supplies
Maintenance

146,460
24,105

148,000
27,500

87,859
13,968

148,000
27,500

-

Services
Sundry
Capital Outlay

1,472
4,035

3,500
8,000

1,574
3,988

3,500
8,000

-

176,071

187,000

107,389

187,000

-

-

-

-

-

-

176,071

187,000

107,389

187,000

-

176,071

187,000

107,389

187,000

-

Interfund
Activity
Total
Expenditures
Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund 1 | 36 Fleet Services
Description
FY25
Actuals

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department 38: Recreation
Recreation manages the City's parks programming, community events, and recreational
services. The FY2027 budget is $612,618, an increase of $236,921 over FY2026,
driven almost entirely by the addition of Clark Henry Pool operations.
• Part-Time Lifeguard Wages: +$163,000 to $198,000: Reflects the staffing cost
of operating Clark Henry Pool for the 2027 pool season.
• Pool Maintenance: +$21,500 to $21,500: New in FY2027. Covers routine
maintenance for pool equipment, mechanical systems, and facility upkeep.
• Pool Chemicals: +$19,500 to $20,000: Reflects the cost of water treatment
chemicals required for safe pool operations.
• FICA/Medicare Taxes: +$13,040 to $21,832: Reflects payroll growth associated
with new pool staffing.
• Salaries: +$5,524 to $81,000: Reflects both the 3.5% compensation adjustment
and additional full-time staffing support for pool operations.
• Pool Supplies: +$5,000 to $5,000: New in FY2027. Covers safety equipment,
cleaning supplies, and general pool supplies.
• Printing: -$4,000 to $0: Line eliminated as printing costs have been absorbed
into other operational areas or eliminated through digital alternatives.

Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures
Staffing (FTE)
Recreation
and Events
Supervisor
Total FTE

FY26
Budget
146,257

FY26
YTD
70,282

FY27
Proposed
331,828

Change

18,800
-

11,264
-

48,650
21,500

29,850
21,500

1,000
182,890
25,000

110,096
110
17,774

1,000
181,390
26,500

(1,500)
1,500

1,750

875

1,750

-

375,697

210,402

612,618

236,921

144,599

146,257

70,282

331,828

185,571

192,027

229,440

140,120

280,790

51,350

336,626

375,697

210,402

612,618

236,921

FY24
1

FY25
1

FY26
1

FY27
1

1

1

1

1

185,571

-

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund 1 | 38 Recreation
Description
FY25
Actuals
Salaries,
144,599
Wages, &
Benefits
Supplies
11,877
Maintenance-Bldgs, Struc
Maintenance
547
Services
157,445
Sundry
58
Professional
21,000
Services
Interfund
1,100
Activity
Total
336,626
Expenditures

Department 39: Parks
The Parks Department maintains Jersey Village's park facilities, green spaces, athletic
fields, and outdoor amenities including Carol Fox Park, Clark Henry Park, Philippine
Park, the Dog Park, splash pad, hike and bike trails, and open green spaces. The
FY2027 budget is $1,132,637, an increase of $3,447 over FY2026. No individual lineitem changes exceed the $3,000 threshold.

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund 1 | 39 Parks
Description

Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures
Staffing (FTE)
Parks and
Recreation
Manager
Parks and
Facilities
Supervisor
Parks Crew
Leader
Equipment
Operator
Parks
Maintenance
Administrative
Secretary
Total FTE

FY26
Budget
864,304

FY26
YTD
526,040

FY27
Proposed
871,281

Change

55,577
38,182

77,100
47,500

25,115
37,376

77,100
47,500

-

1,155
15,578
2,000

6,500
17,236
2,000

2,047
12,568
1,990

6,500
17,236
2,000

-

52,422
57,330

56,000
58,550

45,230
29,275

56,000
55,020

(3,530)

929,540

1,129,190

679,641

1,132,637

3,447

707,297

864,304

526,040

871,281

6,977

222,244

264,886

153,601

261,356

(3,530)

929,540

1,129,190

679,641

1,132,637

3,447

FY24
1

FY25
1

FY26
1

FY27
1

1

1

1

1

1

1

1

1

1

1

1

1

3

3

4

4

1

1

1

1

8

9

9

9

6,977

-

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Salaries,
Wages, &
Benefits
Supplies
Maintenance-Bldgs, Struc
Maintenance
Services
Professional
Services
Capital Outlay
Interfund
Activity
Total
Expenditures

FY25
Actuals
707,297

FUND 02: UTILITY FUND

Fund 2 | 40 Revenues
Description
FY25
Actuals
Fee &
5,738,968
Charges For
Service
Interest
43,193
Earned
Miscellaneous
72,555
Revenue
Operating
5,854,716
Revenues
Total
5,854,716
Revenues

FY26
Budget
8,319,000

FY26
YTD
4,716,351

FY27
Proposed
8,568,570

Change

48,000

24,441

80,000

32,000

63,810

87,522

93,413

29,603

8,430,810

4,828,314

8,741,983

311,173

8,430,810

4,828,314

8,741,983

311,173

249,570

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department 40: Revenues
The Utility Fund is balanced in FY2027, with revenues of $8,741,983 and expenditures
of $8,739,508. The fund supports water distribution, wastewater treatment, and utility
billing operations for Jersey Village residents and businesses.
Rate Increase
A 3% water and sewer rate increase takes effect October 1, 2026, per existing
ordinance. This increase was adopted in advance of the utility CO bond issuance to
ensure the fund maintains adequate revenue to cover future debt service obligations.
Staff will conduct a full rate review once bonds are issued to confirm rates are sufficient
to meet debt service requirements without exceeding what is necessary.
Federal Funding: $1 Million Grant
Through the efforts of the City Manager working with Congressman Wesley Hunt's
office, Jersey Village secured $1,000,000 in federal funding for water and sewer
infrastructure projects. This award directly reduces the amount of debt the City needs to
issue. The utility CO authorization is $17,200,000, which is $1,000,000 less than
originally estimated. Congressman Hunt's support for Jersey Village's infrastructure
needs is greatly appreciated.

Fund 2 | 45 Water & Sewer
Description
FY25
Actuals
Salaries,
404,508
Wages, &
Benefits
Supplies
95,369
Maintenance-494,744
Bldgs, Struc
Maintenance
3,033
Services
758,487
Sundry
2,591,946

FY26
Budget
518,118

FY26
YTD
341,596

FY27
Proposed
509,567

Change

110,100
480,000

91,619
331,655

136,100
572,600

26,000
92,600

3,000
618,800
2,403,000

3,633
540,412
1,386,113

3,000
851,000
2,455,627

232,200
52,627

(8,552)

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department 45: Water & Sewer
Significant Budget Changes
The most significant change in the Utility Fund operating budget is the transfer to the
Debt Service Fund, which increases from $1,062,550 to $2,312,225, a difference of
$1,249,675, reflecting the addition of utility-related bond debt service obligations. Other
notable changes include:
• Sewer Plant Maintenance: +$40,000 to $80,000: Reflects increased
maintenance needs at Castlebridge consistent with the age of the facility.
• Lift Station Maintenance: +$22,600 to $45,000: Aligns maintenance budget with
actual costs and the 2023 CIP inspection findings. The Philippine, Rio Grande,
and Castlebridge lift stations have required wet well cleaning multiple times
during FY2026 to remove grease, debris, and grit that reduce capacity and
increase equipment failure risk.
• Chemicals: +$21,000 to $62,000: Reflects increased treatment chemical costs.
• Houston Water Purchased: +$63,000 to $1,863,000: Reflects the 3% rate
increase from the City of Houston passed through to Jersey Village's wholesale
water cost.
• Castlebridge Diffusers: $200,000 removed: This work is being incorporated into
the broader bond-funded capital program.
• Sewer System Emergency: $60,000 new: Establishes dedicated funding to
address unplanned sanitary sewer failures. The City has experienced recurring
annual sewer system failures over the past four years requiring immediate
response, and this line supports emergency repairs, system stabilization, and
mitigation to protect public health and prevent overflows.
City Campus Contribution
The Utility Fund includes a $400,000 transfer to the Capital Improvement Fund as the
Utility Department's proportionate share of the City Campus renovation cost. Utility
operations will be housed in the new facility, and this transfer reflects the department's
direct stake in the project.

Professional
Services
Other Services
Capital
Improvements
Interfund
Activity
Total
Expenditures

Staffing (FTE)
Water /
Wastewater
Superintendent
Utility Operator
Total FTE

210,000

34,024

63,000

(147,000)

(1,688,701)
(182,323)

41,478
-

41,979
-

100,167
-

58,689
-

1,562,963

2,082,966

1,180,110

3,588,447

1,505,480

4,135,108

6,467,463

3,951,140

8,279,508

1,812,045

404,508

518,118

341,596

509,567

(8,552)

3,730,599

5,949,344

3,609,545

7,769,941

1,820,596

4,135,108

6,467,463

3,951,140

8,279,508

1,812,045

FY24
1

FY25
1

FY26
1

FY27
1

3
4

3
4

4
5

4
5

-

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total Category
Expenditures

95,082

Department 46: Utility Capital Project

Fund 2 | 46 Utility Capital Project
Description
FY25
FY26
Actuals
Budget
Capital
496,933
208,000
Improvements
Total
496,933
208,000
Expenditures
Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures

FY26
YTD
(846,048)

FY27
Proposed
460,000

Change

(846,048)

460,000

252,000

252,000

-

-

-

-

-

496,933

208,000

(846,048)

460,000

252,000

496,933

208,000

(846,048)

460,000

252,000

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Other major capital projects that are being budgeted from this fund for the upcoming
year are:
• Meter Replacement: $160,000 new: A system review identified 285 aging, noncommunicating meters requiring replacement with Neptune Mach 10 cellular
meters, along with 111 large-diameter meters (2-inch to 6-inch) more than five
years old. This is the first year of what will need to be a multi-year investment.
• SCADA/Automation Controls: $300,000 new: Upgrade to the supervisory
control and data acquisition system. This will allow for real-time views into what is
happening at our water plants.

FUND 10: CAPITAL IMPROVEMENT FUND

PAYGO: The Right Approach for This Moment
The FY2027 budget advances Phase I of the City Campus without issuing new debt.
The PAYGO approach reflects the maturation of the City's financial position. The
General Fund has built a fund balance over years of disciplined budgeting. The Golf
Course, once subsidized by the General Fund, now operates with a positive fund
balance and is contributing to the project. These decisions are now funding a project
that has waited 40 years.
Funding Structure
Source

Amount

General Fund Balance (one-time)

$7,982,000

General Fund FY27 Allocation

$741,000

Golf Course Fund Transfer

$400,000

Utility Fund Transfer

$400,000

Total Phase I Funding

$9,523,000

The Golf Course contribution deserves specific recognition. For years, the Jersey
Meadow Golf Course required General Fund support to remain operational. The City
invested in the facilities, including the new clubhouse, and that investment has paid off.
The Golf Course now carries a positive fund balance and is contributing $400,000
toward the broader community infrastructure it serves. That is the financial relationship
running in the right direction.

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

City Campus
Phase I of the City Campus project represents more than a capital investment. It is the
resolution of a problem that has been discussed, debated, and deferred for nearly four
decades.
The discussion about replacing Jersey Village's City Hall dates to the mid-1980s. In
December 1990, residents voted on a bond election for a new City Hall, Community
Center, Police Station, and Fire Station. It failed. The 1999 Municipal Center Master
Plan recommended demolishing the aging 1950s and 1960s-era buildings and
constructing a new City Hall at an estimated cost of $2,538,615. In February 2002,
voters rejected a $2.8 million bond for City Hall and Civic Center facilities. The project
stalled again. City hall continues to be in those same buildings.
Today, city hall remains dilapidated, inefficient, and unfit for purpose. The Turner
Building Cost Index rose 23.4% between 2019 and 2024 alone. In November 2025,
voters were asked to weigh in again. The measure did not pass. Council responded with
a responsible alternative: fund Phase I on a pay-as-you-go basis.

The budget also carries $130,400 in General Fund lease costs and $67,200 in Utility
Fund lease costs for the Taylor Road building, totaling $197,600 in annual lease
expense. Completion of the City Campus eliminates that recurring obligation.

FEMA Flood Mitigation Assistance Grants
Two FEMA FMA grant programs are active in FY2027. The FY2022 Home Elevation
Grant program is in closeout. Contract C12807 carries $3,569,259 in budgeted
expenditures with corresponding grant revenue of $3,687,448. Contract C12808 carries
$13,155 in remaining closeout expenditures. The FY2023 Home Elevation Grant and
Flood Mitigation Study programs are active with grant funds expected to arrive in
September 2026. Budgeted expenditures include $526,331 for home elevations and
$876,500 for the flood mitigation study.
Park and Facilities Improvements
The Capital Improvement Fund includes $50,000 annually for park improvements at
staff discretion and $50,000 for facilities improvements at staff discretion.

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

What Phase I Includes
Architecture and engineering fees of $196,000 are budgeted to carry the project through
the construction phase. Phase I construction is budgeted at $9,327,000. The new facility
will consolidate city administrative offices, the public lobby, and public works. Phase 2
will include community meeting spaces available to civic organizations, youth programs,
and residents, fulfilling a goal present in every Comprehensive Plan since 2016 as well
as municipal court chambers and city council chambers.
After nearly 40 years of discussion, this budget funds the answer. At least for Phase 1.

FY26
Budget
100,000

FY26
YTD
113,689

FY27
Proposed
100,000

Change

-

-

-

-

6,309,606

3,191,394

4,840,269

(1,469,338)

10,000

(133,398)

-

(10,000)

6,419,606

3,171,684

4,940,269

(1,479,338)

2,490,982

1,085,093

9,623,000

7,132,018

2,490,982

1,085,093

9,623,000

7,132,018

8,910,588

4,256,777

14,563,269

5,652,681

FY26
Budget
256,518
12,315,342

FY26
YTD
197
3,621,113

FY27
Proposed
14,683,245

Change
(256,518)
2,367,903

12,571,860

3,621,309

14,683,245

2,111,385

-

-

-

-

-

5,211,938

12,571,860

3,621,309

14,683,245

2,111,385

5,211,938

12,571,860

3,621,309

14,683,245

2,111,385

Fund 10 | 91 Expense
Description
FY25
Actuals
Capital Outlay
Capital
5,211,938
Improvements
Total
5,211,938
Expenditures
Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures

-

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Fund 10 | 90 Revenues
Description
FY25
Actuals
Interest
142,998
Earned
Miscellaneous
26,993
Revenue
Other Agency
4,155,996
Revenues
Capital
758,234
Improvements
Operating
5,084,221
Revenues
Interfund
1,731,501
Activity
Non1,731,501
Operating
Revenues
Total
6,815,722
Revenues

FUND 03: DEBT SERVICE FUND
The Debt Service Fund accounts for the payment of principal and interest on all
property tax-supported bonds issued by the City of Jersey Village. The FY2027 budget
reflects total debt service appropriations of $4,850,338, supported by property tax
collections of $2,365,420, a Utility Fund transfer of $2,312,225, interest earnings of
$25,000, and a capitalized interest transfer of $308,750 from the Pool GO Bond fund.
The current debt service tax rate is $0.158137 per $100 of taxable value. The
preliminary proposed increase of $0.00387 per $100 reflects the addition of the Pool
GO Bond to the property tax-supported debt portfolio.

2023 Bond Election (November 7, 2023)
Voters approved two propositions totaling $33,900,000 in authorized bonds. Proposition
B authorized $15,855,000 for water, sewer, and drainage improvements, fully issued as
the Series 2024 General Obligation Bonds. Proposition C authorized $18,045,000 for
streets, roads, and bridges, also fully issued as the Series 2024 General Obligation
Bonds.
2025 Bond Election (November 4, 2025)
Voters authorized two additional items in November 2025. The Pool GO Bond
authorization of $6,500,000 funds the construction of Clark Henry Pool. These bonds
are expected to be issued in FY2027 after October 1, 2026 and will include capitalized
interest, with $308,750 set aside at closing to cover the first interest payment. Voters
who approved this authorization said clearly that they are willing to pay a higher tax rate
to have a municipal pool. The debt service rate increase in this budget is the direct and
intended result of that decision.
The Water and Sewer CO authorization of up to $20,000,000 funds the comprehensive
water and wastewater capital program, fully supported by utility revenues and does not
add to the property tax-supported debt service rate.
Current Outstanding Portfolio
Series

Purpose

Original Amount

Outstanding

GO Refunding Bond

Refinanced prior
obligations

Multiple prior
issues

$1,600,000

General Obligation
Bonds, Series 2024

Streets,
water/wastewater
infrastructure

$25,745,000

$24,390,000

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A Portfolio Built on Voter Decisions
Every bond in Jersey Village's debt portfolio exists because voters said yes to
something. The property tax dollars that flow through this fund are the cost of
commitments residents made at the ballot box.

Series

Purpose

Outstanding

GO Bonds, Series
2025

Streets,
water/wastewater
infrastructure

$8,105,000

$8,105,000

Pool GO Bonds,
2026 (pending)

Clark Henry Pool
construction

$6,500,000 (auth)

Pending

2026 Utility CO’s
(pending)

Water/Wastewater
infrastructure

$20,000,000
(auth)
$17,300,000 (est)

pending

Fund Balance Policy
The Debt Service Fund has a fund balance policy minimum equal to 10% of annual debt
service obligations based on the City’s financial policy adopted in July 2025. The fund
balance for FY2026 is slightly below the policy level. The FY2027 budget includes a
$60,000 transfer from the Utility Fund to ensure the fund follows this policy in FY2027
as debt service obligations increase with the issuance of the utility CO’s.
Jersey Village's AA+ Bond Rating
Jersey Village's AA+ bond rating reflects the City's disciplined approach to debt
management, consistent revenue base, and track record of meeting obligations on time.
That rating directly reduces the cost of every dollar the City borrows. Maintaining it
requires continued fiscal discipline, adequate fund balance reserves, and transparent
communication with bondholders and rating analysts. This budget supports all three.

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Original Amount

FY26
Budget
2,288,986

FY26
YTD
2,270,323

FY27
Proposed
2,400,420

Change

20,000

15,322

25,000

5,000

2,308,986

2,285,646

2,425,420

116,434

1,062,550

701,966

2,620,975

1,558,425

1,062,550

701,966

2,620,975

1,558,425

3,371,536

2,987,612

5,046,395

1,674,859

FY26
Budget
1,252

FY26
YTD
1,252

FY27
Proposed
-

Change

3,328,923
3,330,175

2,535,956
2,537,208

4,850,338
4,850,338

1,521,415
1,520,163

-

-

-

-

-

2,777,725

3,330,175

2,537,208

4,850,338

1,520,163

2,777,725

3,330,175

2,537,208

4,850,338

1,520,163

Fund 3 | 51 Debt Service
Description
FY25
Actuals
Professional
Services
Debt Service
2,777,725
Total
2,777,725
Expenditures
Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures

111,434

(1,252)

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Fund 3 | 50 Revenues
Description
FY25
Actuals
Property
1,916,343
Taxes
Interest
26,812
Earned
Operating
1,943,156
Revenues
Interfund
797,731
Activity
Non797,731
Operating
Revenues
Total
2,740,887
Revenues

FUND 04: IMPACT FEE FUND

Fund 4 | 45 Water & Sewer
Description
FY25
Actuals
Professional
39,116
Services
Total
39,116
Expenditures
Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures

FY26
Budget
5,000

FY26
YTD
-

FY27
Proposed
5,000

Change

5,000

-

5,000

-

-

-

-

-

-

39,116

5,000

-

5,000

-

39,116

5,000

-

5,000

-

-

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The Impact Fee Fund accounts for the collection and expenditure of water and sewer
impact fees assessed on new development within Jersey Village. The current fee
schedule was established by Council in 2023 following a comprehensive Impact Fee
Study conducted in accordance with Texas Local Government Code Chapter 395.
Impact fees may only be used for capital improvements identified in the City's adopted
Impact Fee Capital Improvements Plan. Jersey Village is largely built out. The fund is
not expected to generate significant revenue or require significant expenditure in
FY2027. Capital projects in the plan are primarily located in the extraterritorial
jurisdiction and are unlikely to move forward in the coming budget year.
Fund 4 | 43 Revenues
Description
FY25
FY26
FY26
FY27
Change
Actuals
Budget
YTD
Proposed
Fee &
220
Charges For
Service
Interest
40,458
40,000
23,343
30,000
(10,000)
Earned
Operating
40,678
40,000
23,343
30,000
(10,000)
Revenues
Total
40,678
40,000
23,343
30,000
(10,000)
Revenues

FUND 05: MOTEL TAX FUND
The Motel Tax Fund accounts for the collection and expenditure of Jersey Village's hotel
occupancy tax (HOT), levied in accordance with Texas Tax Code Chapter 351. HOT
revenues are dedicated funds and may only be spent on statutorily defined purposes
that promote tourism and the convention and hotel industry. For a detailed explanation,
the Texas Municipal League has published a helpful reference at
https://www.tml.org/DocumentCenter/View/201/Hotel-Occupancy-Taxes---2016-04PDF. The FY2027 budget reflects total revenues of $86,000 and total expenditures of
$86,000.

Expenditures
• Arts: $12,000: Supports arts programming and promotion.
• General Advertising: $8,000: Funds advertising and promotional activities that
attract visitors to Jersey Village.
• Advertising: $30,000: Funds broader tourism promotion and marketing efforts.
• Transfer to General Fund: $36,000: Reimbursement to the General Fund
pursuant to Resolution 2024-51.
Convention Center Reimbursement: Resolution 2024-51
In 2024, the City Council adopted Resolution 2024-51, authorizing the use of HOT funds
to reimburse the General Fund for expenditures related to the Convention Center and
Clubhouse project at Jersey Meadow Golf Course. The resolution established a
reimbursement framework of up to $8,313,855. The FY2027 transfer of $36,000
represents both the annual HOT fund reimbursement and a portion of General Fund
maintenance staff costs attributable to the Convention Center. The total reimbursement
obligation will take many years to retire at current HOT revenue levels.

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Revenue
Motel occupancy tax collections are budgeted at $85,000 in FY2027, a decrease of
$30,000 from FY2026, reflecting updated projections based on current occupancy
trends. Interest earnings are budgeted at $1,000. New hotel development or existing
hotel redevelopment would meaningfully increase HOT revenues and accelerate the
Convention Center reimbursement.

Fund 5 | 55 Revenues
Description
FY25
Actuals
Other Taxes
105,905
Interest
845
Earned
Total
106,750
Expenditures

FY26
YTD
58,444
499

FY27
Proposed
85,000
1,000

Change

116,000

58,943

86,000

30,000

-

-

-

-

-

106,750

116,000

58,943

86,000

30,000

106,750

116,000

58,943

86,000

30,000

FY26
Budget
48,000
68,000

FY26
YTD
19,146
34,000

FY27
Proposed
50,000
36,000

Change
2,000
(32,000)

116,000

53,146

86,000

(30,000)

-

-

-

-

-

91,852

116,000

53,146

86,000

(30,000)

91,852

116,000

53,146

86,000

(30,000)

Fund 5 | 56 Motel Tax
Description
FY25
Actuals
Services
23,852
Interfund
68,000
Activity
Total
91,852
Expenditures
Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures

30,000
-

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Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures

FY26
Budget
115,000
1,000

FUND 06: ASSET FORFEITURE FUND

Fund 6 | 61 Asset Forfeiture
Description
FY25
Actuals
Supplies
Maintenance-Bldgs, Struc
Capital Outlay
2,221
Interfund
1,051
Activity
Total
3,273
Expenditures
Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures

FY26
Budget
11,954

FY26
YTD
724
17,652

FY27
Proposed
-

Change
(11,954)

11,700
-

-

-

(11,700)
-

23,654

18,376

-

(23,654)

-

-

-

-

-

3,273

23,654

18,376

-

(23,654)

3,273

23,654

18,376

-

(23,654)

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The Asset Forfeiture Fund accounts for proceeds received by the Jersey Village Police
Department through state asset forfeiture programs. Expenditures are governed by
applicable state law and are restricted to law enforcement purposes. The City does not
budget anticipated revenues or expenditures in advance. When forfeiture funds are
received, staff will bring a budget amendment to Council for appropriation. No
appropriation is included in the FY2027 budget for this fund.
Fund 6 | 60 Revenues
Description
FY25
FY26
FY26
FY27
Change
Actuals
Budget
YTD
Proposed
Interest
693
1,000
227
1,000
Earned
Miscellaneous
19,608
724
Revenue
Operating
20,301
1,000
950
1,000
Revenues
Total
20,301
1,000
950
1,000
Revenues

FUND 07: EQUIPMENT REPLACEMENT FUND
The Equipment Replacement Fund ensures the City never has to make emergency
borrowing decisions to replace a vehicle, piece of equipment, or technology asset.
Every year, each department contributes through user fees calculated based on the last
known purchase price of each asset and an inflation factor that is regularly updated.
When an asset reaches the end of its useful life, the money is already there to replace
it. This is PAYGO in its purest form. The City does not borrow to replace patrol cars, fire
apparatus, golf course equipment, or computer systems.

FY2027 Expenditures
Total expenditures are budgeted at $1,362,032. The FY2026 budget included
$3,417,872 for fire department vehicles, reflecting the purchase of two new apparatus.
Those purchases are complete. The FY2027 fire vehicle budget of $426,500 returns to
a normal annual contribution level. A complete schedule of all vehicles, equipment, and
technology planned for replacement, along with assets being sold, is included as an
appendix to this budget document. The FY2027 budget also includes $475,000 for
police vehicle equipment and installation, outfitting replacement vehicles for the Chief,
Administrative Lieutenant, Patrol Lieutenant, CID Sergeant, and three detectives with
lights, sirens, and radios.

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FY2027 Revenue
Total revenues are budgeted at $2,619,801, reflecting contributions from all participating
funds and anticipated asset sale proceeds. Two asset sales are budgeted generating
$700,000 in combined proceeds:
• Sale of Assets, Fire Department: $350,000: Proceeds from the sale of the
reserve fire truck, consistent with the department's transition to a call-type based
response model.
• Sale of Assets, Police Department: $350,000: Proceeds from the sale of police
vehicles being replaced in FY2027. A full listing is included as an appendix to this
budget document.

FY26
Budget
189,000

FY26
YTD
106,434

FY27
Proposed
189,000

Change

609,500

831,422

700,000

90,500

798,500

937,856

889,000

90,500

2,170,358

926,068

1,730,801

(439,557)

-

90,000

-

-

2,170,358

1,016,068

1,730,801

(439,557)

2,968,858

1,953,924

2,619,801

(349,057)

Fund 7 | 72 Equipment Replacement
Description
FY25
FY26
Actuals
Budget
Sundry
(476,973)
Other Services (1,577,234)
Capital Outlay
4,521,477
3,866,254
Total
2,467,270
3,866,254
Expenditures

FY26
YTD
3,770,869
3,770,869

FY27
Proposed
1,070,282
1,070,282

Change
(2,795,972)
(2,795,972)

Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures

-

-

-

-

-

-

2,467,270

3,866,254

3,770,869

1,070,282

(2,795,972)

2,467,270

3,866,254

3,770,869

1,070,282

(2,795,972)

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Fund 7 | 71 Revenues
Description
FY25
Actuals
Interest
309,305
Earned
Miscellaneous
717,774
Revenue
Operating
1,027,079
Revenues
Interfund
1,777,579
Activity
Miscellaneous
46,575
Revenue
Non1,824,154
Operating
Revenues
Total
2,851,233
Revenues

Fund 7 | 73 Technology Replacemnt
Description
FY25
FY26
Actuals
Budget
Sundry
494,643
Capital Outlay
313,523
539,719
Total
808,166
539,719
Expenditures

FY27
Proposed
291,750
291,750

Change
(247,969)
(247,969)

-

-

-

-

-

808,166

539,719

531,902

291,750

(247,969)

808,166

539,719

531,902

291,750

(247,969)

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Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures

FY26
YTD
531,902
531,902

FUND 08: TRAFFIC SAFETY FUND

Fund 8 | 17 Traffic Safety
Description
FY25
Actuals
Capital Outlay
Other Services
85,205
Total
85,205
Expenditures
Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures

FY26
Budget
50,000
50,000

FY26
YTD
35,600
35,600

FY27
Proposed
-

Change
(50,000)
(50,000)

-

-

-

-

-

85,205

50,000

35,600

-

(50,000)

85,205

50,000

35,600

-

(50,000)

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The Traffic Safety Fund was originally established to account for revenues generated by
the City's red light camera program. Following the discontinuation of red-light camera
enforcement in Texas, the fund retains an accumulated balance for eligible traffic safety
purposes. In FY2026, the fund supported the City's SS4A Safety Action Plan and new
speed feedback signs. No expenditures are anticipated in FY2027. Interest earnings are
budgeted at $18,000. Future expenditures will be brought to Council for appropriation
when eligible needs are identified.
Fund 8 | 10 Revenues
Description
FY25
FY26
FY26
FY27
Change
Actuals
Budget
YTD
Proposed
Interest
11,999
5,000
13,678
18,000
13,000
Earned
Other
68,164
31,836
Agency
Revenues
Operating
80,163
5,000
45,515
18,000
13,000
Revenues
Interfund
383
Activity
Non383
Operating
Revenues
Total
80,546
5,000
45,515
18,000
13,000
Revenues

FUND 09: FEDERAL FORFEITURES FUND
The Federal Forfeitures Fund accounts for proceeds received by the Jersey Village
Police Department through federal asset forfeiture programs. Expenditures are
governed by applicable federal law and are restricted to law enforcement purposes. The
City does not budget anticipated revenues or expenditures in advance. When forfeiture
funds are received, staff will bring a budget amendment to Council for appropriation. No
appropriation is included in the FY2027 budget for this fund.

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FUND 11: GOLF COURSE FUND

Golf Course Lighting: A Discussion Item
Staff is presenting golf course lighting as a discussion item for Council's consideration.
No appropriation is proposed at this time. The concept is to light nine holes of the
Jersey Village Golf Course using Dark Sky compliant LED technology specifically
engineered to contain light within the course boundary, eliminating light pollution for
surrounding properties. Several courses in the Houston area have implemented similar
systems, including East River 9 in the East End and Beacon Lakes Golf Club south of
the city.
The Revenue Case
Based on Houston's actual sunset calendar, evening play would be viable
approximately 197 nights per year, concentrated in the fall, winter, and early spring
months. At four players per tee time, one tee time every ten minutes, and 80%
utilization, the estimated annual revenue from evening play is approximately $222,464.
Period

Months

Peak

November through February

$182,656

Shoulder

October, March, September

$39,808

Summer

April through August

Annual Total

Estimated Revenue

$0
$222,464

Project Cost and Payback
Updated cost estimates place the project between $1,000,000 and $1,500,000 for
design and construction of nine holes, including a 25-year product warranty. The vendor

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A Fund Transformed
The Jersey Village Golf Course has undergone a genuine financial turnaround. For
years the course operated at a deficit and required General Fund support to remain
open. The City made a long-term investment in the facility, including the construction of
the new clubhouse, and that investment has produced results. The Golf Course ended
FY2025 with a cash balance of $1,058,722. Staff anticipates at least an additional
$750,000 increase through FY2026, bringing the projected opening balance for FY2027
to approximately $1,808,722. That fund balance is what will make the $400,000 Golf
Course contribution to the City Campus project possible. A fund that once drew from the
General Fund is now giving back to the community it serves.
Total Golf Course revenues for FY2027 are budgeted at $3,645,000 across green fees,
range revenue, tournaments, merchandise, concessions, memberships, and other
sources. Expenditures are budgeted at $4,035,339, with the difference funded through
the fund balance.

also offers revenue share financing options. The specific terms would need to be
negotiated and evaluated before a recommendation can be made.
Scenario

Project
Cost

Annual
Revenue

Payback
Period

Net Revenue Over
25 Years

Low cost

$1,000,000

$222,464

4.5 years

$4,561,600

High cost

$1,500,000

$222,464

6.7 years

$4,061,600
CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

If Council wishes to move forward, the proposed approach would be to fund design
work in FY2027 and bring construction into the FY2028 budget once design is complete
and a firm cost is established. Staff would need direction during the budget process to
begin vendor engagement and design scoping.

Department 80: Revenues
The Golf Course Fund is budgeted to generate $3,645,000 in revenue in FY2027, an
increase of $550,000 over the FY2026 budget. This growth reflects projected increases
in green fees, membership activity, and facility rentals supporting course operations.
Fund 11 | 80 Revenues

Description

FY26
Budget
3,089,000

FY26
YTD
2,971,451

FY27
Proposed
3,615,000

Change

15,598

6,000

22,710

30,000

24,000

13,017

-

2,217

-

-

3,645,595

3,095,000

2,996,378

3,645,000

550,000

3,645,595

3,095,000

2,996,378

3,645,000

550,000

526,000
CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fee & Charges
For Service
Interest
Earned
Miscellaneous
Revenue
Operating
Revenues
Total
Revenues

FY25
Actuals
3,616,980

Department 81: Club House
The Club House budget totals $1,436,956 in FY2027, an increase of $127,397 over
FY2026. Three cost drivers account for most of the increase: merchandise cost of sales
is up $184,000 to support higher merchandise revenue at a 32% profit margin, range
ball costs are up $42,500 to keep pace with increased driving range activity and ball
attrition, and credit card processing fees are budgeted at $107,000, reflecting the 2.8%
processing rate applied to an estimated $3.99 million in revenue. Property and liability
insurance allocations from TML were also updated to reflect current premium costs.

Description
Salaries, Wages,
& Benefits
Cost Of Sales
Supplies
Maintenance
Services
Sundry
Professional
Services
Other Services
Interfund Activity
Total
Expenditures
Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total Category
Expenditures
Staffing (FTE)
Golf Course
General
Manager
Head Golf
Professional
Assistant Golf
Professionals
Pro Shop
Attendant
Golf Course
Superintendent

FY25
Actuals
798,592

FY26
Budget
756,086

FY26
YTD
615,984

FY27
Proposed
863,476

Change

236,228
10,405
1,322
57,501
149,384
-

274,500
20,250
9,750
57,450
83,600
4,400

210,266
12,759
6,588
41,345
72,187
4,048

251,000
20,600
10,050
59,950
123,100
4,400

(23,500)
350
300
2,500
39,500
-

49,921
5,250
1,308,603

76,193
27,330
1,309,559

60,940
13,665
1,037,783

77,050
27,330
1,436,956

857
127,398

798,592

756,086

615,984

863,476

107,391

510,011

553,473

421,798

573,480

20,007

1,308,603

1,309,559

1,037,783

1,436,956

127,398

FY24
1

FY25
1

FY26
1

FY27
1

1

1

1

1

3

3

3

3

1

1

1

1

1

1

1

1

107,391

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund 11 | 81 Club House

7
7
7
8

Asst. Golf
Course
Superintendent
Total FTE

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department 82: Course Maintenance
Course Maintenance is budgeted at $984,100 in FY2027, an increase of $44,219 over
FY2026. The increase is driven primarily by higher aggregate and fertilizer costs,
reflecting increased foot traffic and rounds played, along with expanded fertilizer
application, weed treatment, and pest control.
Fund 11 | 82 Course Maintenance

Description

Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures
Staffing (FTE)
Golf Course
Maintenance
Total FTE

FY26
Budget
650,946

FY26
YTD
438,695

FY27
Proposed
671,115

Change

231,776
-

208,450
4,000

192,887
-

232,500
4,000

24,050
-

37,871
8,726
(30,678)
-

53,000
8,280
10,500
3,000

32,331
13,115
-

53,000
8,280
10,500
3,000

-

1,775

1,705

852

1,705

-

829,983

939,881

677,880

984,100

44,219

580,515

650,946

438,695

671,115

20,169

249,469

288,935

239,185

312,985

24,050

829,983

939,881

677,880

984,100

44,219

FY24
7

FY25
8

FY26
8

FY27
8

7

8

8

8

20,169

-

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Salaries,
Wages, &
Benefits
Supplies
Maintenance-Bldgs, Struc
Maintenance
Services
Sundry
Professional
Services
Interfund
Activity
Total
Expenditures

FY25
Actuals
580,515

Department 83: Building Maintenance
The Building Maintenance budget for the Golf Course Fund totals $96,000 in FY2027,
an increase of $12,400 over FY2026. The increase supports building and grounds
repairs driven by increased use of the restaurant and convention center for events,
meetings, and programs, along with updated utility cost projections tied to facility usage.
Fund 11 | 83 Building Maintenance

Description

Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures

FY26
Budget
15,600
12,500

FY26
YTD
10,187
13,679

FY27
Proposed
16,000
17,500

Change

2,092
51,332
4,822

2,500
48,000
5,000

884
39,203
1,996

2,500
55,000
5,000

7,000
-

83,024

83,600

65,948

96,000

12,400

-

-

-

-

-

83,024

83,600

65,948

96,000

12,400

83,024

83,600

65,948

96,000

12,400

400
5,000

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Supplies
Maintenance-Bldgs, Struc
Maintenance
Services
Professional
Services
Total
Expenditures

FY25
Actuals
17,264
7,513

Department 87: GC Capital Improvement
GC Capital Improvement is budgeted at $960,000 in FY2027, an increase of $704,500
over FY2026. The increase funds a slate of capital projects including bulkhead work on
Lakes 3 and 4, lake dredging, driving range improvements, maintenance fencing, cart
path improvements, greens expansion, tree transplanting, and irrigation system and
lake improvements.
Fund 11 | 87 Gc Capital Improvement

Description

Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures

FY26
Budget
255,500

FY26
YTD
154,055

FY27
Proposed
560,000

Change

-

-

-

400,000

400,000

120,284

255,500

154,055

960,000

704,500

-

-

-

-

-

120,284

255,500

154,055

960,000

704,500

120,284

255,500

154,055

960,000

704,500

304,500

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Other Services
Capital
Improvements
Interfund
Activity
Total
Expenditures

FY25
Actuals
(194,565)
314,849

Department 88: Equipment Maintenance
Equipment Maintenance totals $558,283 in FY2027, an increase of $74,264 over
FY2026. The increase includes funding for the purchase of a new sod cutter and aerator
necessary for grounds and green maintenance.
Fund 11 | 88 Equipment Maintenance

Description

Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures
Staffing (FTE)
Equipment
Mechanic
Total FTE

FY26
Budget
91,369

FY26
YTD
64,847

FY27
Proposed
93,156

Change

40,307
18,746
357,480

28,650
20,000
1,000
343,000

24,012
12,455
171,500

28,650
20,000
1,000
415,477

72,477

498,423

484,019

272,813

558,283

74,264

81,890

91,369

64,847

93,156

1,787

416,533

392,650

207,967

465,127

72,477

498,423

484,019

272,813

558,283

74,264

FY24
1

FY25
1

FY26
1

FY27
1

1

1

1

1

1,787

-

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Salaries,
Wages, &
Benefits
Supplies
Maintenance
Services
Interfund
Activity
Total
Expenditures

FY25
Actuals
81,890

FUND 12: COURT RESTRICTED FUND

Fund 12 | 18 Revenues
Description
FY25
Actuals
Fines
38,080
Warrants &
Bonds
Interest
Earned
Operating
38,080
Revenues
Interfund
Activity
NonOperating
Revenues
Total
38,080
Revenues

FY26
Budget
39,965

FY26
YTD
40,176

FY27
Proposed
55,815

Change

-

515

3,600

3,600

39,965

40,691

59,415

19,450

-

77,352

-

-

-

77,352

-

-

39,965

118,043

59,415

19,450

15,850

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

The Court Restricted Fund accounts for dedicated fees collected through Municipal
Court that are restricted by state law to specific court-related purposes, including court
technology, court security, child safety programs, truancy prevention, and jury
expenses. Total revenues are budgeted at $59,415 and total expenditures at $19,070 in
FY2027, leaving a net surplus of $40,345 that will accumulate in the fund balance. As
the City Campus project advances, staff anticipates using accumulated Court Building
Security Fee balances to fund court security improvements in the new facility. Staff will
bring specific appropriation requests to Council as the City Campus design progresses
and security needs are defined.

Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures

FY26
YTD
7,917
2,310

FY27
Proposed
200
10,600
250
250
7,770

Change

10,227

19,070

(4,250)

(1,300)
(350)
250
(6,000)
3,150

-

-

-

-

-

14,728

23,320

10,227

19,070

(4,250)

14,728

23,320

10,227

19,070

(4,250)

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund 12 | 28 Court Expenditures
Description
FY25
FY26
Actuals
Budget
Supplies
678
1,500
Maintenance
8,520
10,600
Services
600
Sundry
Capital Outlay
6,000
Interfund
5,530
4,620
Activity
Total
14,728
23,320
Expenditures

FUND 13: COMMUNITY DEVELOPMENT BLOCK GRANT FUND
The Community Development Block Grant Fund was established to account for federal
CDBG grant funding associated with the Berm and Wall Street flood mitigation project.
The project is complete. No revenues or expenditures are budgeted in FY2027. The
fund will remain open until FEMA officially closes out the project, anticipated in 2028.

FY26
Budget
-

FY26
YTD
26,923

FY27
Proposed
-

Change

-

-

-

-

-

26,923

-

-

-

26,923

-

-

-

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund 13 | 70 Revenues
Description
FY25
Actuals
Interest
21,624
Earned
Other
107,776
Agency
Revenues
Operating
129,400
Revenues
Total
129,400
Revenues

FUND 15: TAX INCREMENT REINVESTMENT ZONE 3 (TIRZ 3)
The TIRZ 3 Fund accounts for tax increment revenues and expenditures associated
with Tax Increment Reinvestment Zone 3, established to spur redevelopment of
properties in a targeted area with a focus on encouraging construction of homes above
the base flood elevation. The program is making progress and redevelopment activity is
moving in the right direction. The FY2027 budget reflects $2,000 in property tax
increment revenue and $2,000 in administrative costs. No expenditures are expected
this year, but this is budgeted just in case. Staff is not recommending a General Fund
allocation to support this zone in FY2027.

FY26
Budget
2,000
2,000

FY26
YTD
-

FY27
Proposed
2,000
2,000

Change

-

-

-

-

-

-

2,000

-

2,000

-

FY25
Actuals
-

FY26
Budget
2,000

FY26
YTD
-

FY27
Proposed
2,000

Change

383

-

-

-

-

383

2,000

-

2,000

-

-

-

-

-

-

383

2,000

-

2,000

-

383

2,000

-

2,000

-

Non-Operating
Revenues
Total
Revenues
Fund 15 | 22 TIRZ 3
Description
Professional
Services
Capital
Outlay
Interfund
Activity
Total
Expenditures
Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures

-

-

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund 15 | 10 Revenues
Description
FY25
Actuals
Property Taxes
Operating
Revenues

FUND 16: 2024 GO BOND FUND
The 2024 GO Bond Fund accounts for the expenditure of voter-approved General
Obligation bond proceeds from the 2023 bond elections, dedicated to the capital
projects voters authorized. The fund earns interest on unspent bond proceeds,
budgeted at $300,000 in FY2027. Total budgeted expenditures are $12,174,683,
reflecting the rebudgeting of current year projects that carry forward into FY2027 since
bond funds do not lapse.

Projects Carrying Forward
The Colwyn and Ashburton Street reconstruction project is in design and expected to go
to bid in FY2027. Street panel replacement, sidewalk replacement, Seattle Street,
Singapore Street, Australia Street, and Solomon Street projects are all underway with
unspent funds rolling forward for completion.

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Active Projects in FY2027
The White Oak Bayou Wastewater Treatment Plant ($5,117,720) is a major
infrastructure investment located off Philippine Street. The Sewer Pipe Rehabilitation
project ($1,654,339) is 90% designed as of this writing and is expected to go out to bid
in September 2026 with construction proceeding in FY2027 following bid award. Both
Fund 16 and Fund 17 cover the costs of the sewer pipe rehabilitation project.

Fund 16 | 90 Revenues
Description
FY25
Actuals
Interest Earned
982,426

FY26
YTD
453,401

FY27
Proposed
300,000

(100,000)

982,426

400,000

453,401

300,000

(100,000)

982,426

400,000

453,401

300,000

(100,000)

Fund 16 | 91 Expense
Description
FY25
Actuals

FY26
Budget

FY26
YTD

FY27
Proposed

Change

5,113,437

13,411,392

4,523,037

13,069,540

(341,852)

5,113,437

13,411,392

4,523,037

13,069,540

(341,852)

-

-

-

-

-

5,113,437

13,411,392

4,523,037

13,069,540

(341,852)

5,113,437

13,411,392

4,523,037

13,069,540

(341,852)

Miscellaneous
Revenue
Operating
Revenues
Total
Revenues

Other
Services
Capital
Improvements
Total
Expenditures
Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures

Change

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

FY26
Budget
400,000

FUND 17: 2025 GO BOND FUND

Fund 17 | 91 Expense
Description
Other Services
Property
Taxes
Capital
Improvements
Interfund
Activity
Total
Expenditures

Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures

FY25
Actuals
139,316
-

FY26
Budget
2,000,000

FY26
YTD
78,979

FY27
Proposed
-

Change
(2,000,000)

-

6,155,000

237,872

5,917,129

(237,871)

2,352

-

-

-

-

141,668

8,155,000

316,851

5,917,129

(2,237,871)

-

-

-

-

-

141,668

8,155,000

316,851

5,917,129

(2,237,871)

141,668

8,155,000

316,851

5,917,129

(2,237,871)

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

The 2025 GO Bond Fund accounts for the second issuance of General Obligation bond
proceeds authorized by voters in 2023 and is dedicated to street and wastewater
infrastructure improvements. The fund earns interest on unspent bond proceeds,
budgeted at $150,000 in FY2027. Total budgeted expenditures are $5,917,129.
Council awarded the bid for the Crawford, Capri, and Tahoe Street improvement project
in June 2026. Construction is underway and unspent FY2026 funds will carry forward
into FY2027 as work progresses.
The Wastewater Collection Repair and Rehabilitation project ($5,917,129) is expected
to go out to bid in September 2026. This project is jointly funded across Fund 16 and
Fund 17. Construction is anticipated to proceed in FY2027 following bid award.
Fund 17 | 90 Revenues
Description
FY25
FY26
FY26
FY27
Change
Actuals
Budget
YTD
Proposed
Interest
230,792
200,000
207,226
150,000
(50,000)
Earned
Miscellaneous
8,105,000
Revenue
Operating
8,335,792
200,000
207,226
150,000
(50,000)
Revenues
Total
8,335,792
200,000
207,226
150,000
(50,000)
Revenues

FUND 18: POOL GO BOND FUND

Fund 18 | 90 Revenues
Description
FY25
Actuals
Interest
Earned
Miscellaneous
Revenue
Operating
Revenues
Total
Revenues

FY26
Budget
130,000

FY26
YTD
-

FY27
Proposed
408,750

Change

6,500,000

-

6,500,000

-

6,630,000

-

6,908,750

278,750

6,630,000

-

6,908,750

278,750

FY26
Budget
130,000
6,500,000

FY26
YTD
-

FY27
Proposed
100,000
6,500,000

Change
(30,000)
-

-

-

308,750

308,750

6,630,000

-

6,908,750

278,750

-

-

-

-

-

-

6,630,000

-

6,908,750

278,750

-

6,630,000

-

6,908,750

278,750

Fund 18 | 91 Expense
Description
FY25
Actuals
Other Services
Capital
Improvements
Interfund
Activity
Total
Expenditures
Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures

278,750

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

The Pool GO Bond Fund accounts for the proceeds and expenditures associated with
the $6,500,000 in General Obligation bonds authorized by voters in November 2025 for
the construction of Clark Henry Pool. Bond proceeds of $6,500,000 are budgeted in
FY2027, with the sale expected to occur in October 2026. Council is expected to award
the construction bid in July 2026. The actual bond proceeds issued will be reduced by
actual bid results, which are not yet known but will be available for the budget meeting.
A bond premium of $308,750 will be transferred to the Debt Service Fund at closing to
cover the first year's interest payment through capitalized interest. Interest earnings are
budgeted at $100,000.

FUND 19: 2026 UTILITY BOND FUND

Capital Projects Funded
Wastewater Treatment
• Castlebridge Wastewater Treatment Plant rehabilitation: $8,282,541:
Headworks rehabilitation, aeration basin upgrades, and related improvements.
• Castlebridge Diffusers: $200,000: Replacement of diffuser equipment
supporting biological treatment processes.
• Wastewater Collection Inspection: $200,000: Systematic inspection of the
wastewater collection system.
• Wastewater Collection Repair and Rehabilitation: $200,000: Repairs
identified through the inspection program.
Lift Stations
• Lift Station Rehabilitation and Repairs: $1,921,000: Wet well rehabilitation,
pump replacement, riser piping, valve replacement, and odor control at multiple
sites.
Water Plants
• Seattle Street Water Plant Improvements: $3,186,320: Ground storage tank
rehabilitation and related improvements.
• Village Drive Water Plant Improvements: $1,123,234: MCC building
improvements and equipment upgrades.
• West Road Water Plant Improvements: $1,653,234: Booster pump, motor
control center, and chlorination equipment upgrades.
• Village Drive Structural Repair and Paint: $41,000: Structural maintenance.
• Congo Elevated Storage Tank: $22,000: Maintenance and repair.

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

The 2026 Utility Bond Fund accounts for the proceeds and expenditures associated with
$17,300,000 in Utility Certificates of Obligation authorized in November 2025 by voters
for water and wastewater infrastructure improvements. The bond sale is expected to
occur in October 2026 alongside the pool bond issuance in Fund 18.
This estimated issuance is $1,000,000 less than originally estimated, a direct result of
Congressionally Directed Spending secured through the efforts of the City Manager
working with Congressman Wesley Hunt's office. Congressman Hunt's support for
Jersey Village's water and sewer infrastructure needs is greatly appreciated, and his
responsiveness to the City's federal funding request made an impactful difference in
reducing the debt burden on Jersey Village ratepayers.
Bond proceeds of $17,300,000 are budgeted in FY2027. Interest earnings are budgeted
at $381,000. Bond issuance costs of $346,000 are included in the budget. These bonds
are fully supported by Utility Fund revenues and do not impact the General Fund tax
rate.

•
•

Water Valve Exercise and Repair: $200,000: Systematic valve exercising and
repair program.
Water Plant Security Items: $8,000: Security improvements at water plant
facilities.

FY26
Budget
380,000

FY26
YTD
-

FY27
Proposed
381,000

Change

18,165,000

-

17,300,000

(865,000)

18,545,000

-

17,681,000

(864,000)

18,545,000

-

17,681,000

(864,000)

FY26
YTD
321,096

FY27
Proposed
16,837,329

Change
(1,127,671)

-

200,000

-

321,096

17,037,329

(1,127,671)

Fund 19 | 46 Utility Capital Project
Description
FY25
FY26
Actuals
Budget
Capital
- 17,965,000
Improvements
Property
200,000
Taxes
Total
- 18,165,000
Expenditures
Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures

1,000

-

-

-

-

-

-

18,165,000

321,096

17,037,329

(1,127,671)

-

18,165,000

321,096

17,037,329

(1,127,671)

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund 19 | 90 Revenues
Description
FY25
Actuals
Interest
Earned
Miscellaneous
Revenue
Operating
Revenues
Total
Revenues

Fund 19 | 91 Expense
Description
FY25
Actuals
Other Services
Total
Expenditures

FY26
YTD
-

FY27
Proposed
346,000
346,000

Change
(21,300)
(21,300)

-

-

-

-

-

-

367,300

-

346,000

(21,300)

-

367,300

-

346,000

(21,300)

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures

FY26
Budget
367,300
367,300

FUND 30: INTERNAL SERVICES FUND

Fund 30 | 53 Employee Benefits
Description
FY25
Actuals
Salaries, Wages, &
Benefits
Professional Services
Total Expenditures
Category Summary
Salary & Benefits
Operations &
Maintenance
Total Category
Expenditures

FY26
Budget
-

FY26
YTD
-

FY27
Proposed
2,012,297

Change
2,012,297

-

-

44,000
2,056,297

44,000
2,056,297

-

-

-

2,012,297
44,000

2,012,297
44,000

-

-

-

2,056,297

2,056,297

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

FY2027 marks the establishment of Jersey Village's first Internal Services Fund, if
approved by Council. Think of an internal services fund like an in-house business that
sells services to other departments within the City. Instead of each department paying
outside vendors directly for certain shared costs, those costs are pooled into a single
fund. The fund then charges each department its fair share based on usage. Every
department pays in, and the fund pays the bills. It keeps accounting clean, makes cost
allocation transparent, and gives leadership a clear picture of what shared services
actually cost across the organization.
The City is establishing Fund 30 specifically to account for employee health, vision, and
dental benefit costs. Each fund and department contributes its proportionate share
based on staffing. The fund then pays the actual benefit costs as they come due.
FY2027 health insurance costs run through the fund are budgeted at $1,831,927.
This is a best practice in municipal finance consistent with GFOA guidance on cost
allocation and fund accounting. Because this is the first year of operation, the fund is
being established with a zero balance and is designed to be self-balancing.
Fund 30 | 52 Revenues
Description
FY25
FY26
FY26
FY27
Change
Actuals
Budget
YTD
Proposed
Interfund Activity
2,056,297
2,056,297
Non-Operating
2,056,297
2,056,297
Revenues
Total Revenues
2,056,297
2,056,297

FUND 49: JERSEY VILLAGE FIRE CONTROL PREVENTION AND
EMERGENCY MEDICAL SERVICES DISTRICT

Department 10: Revenues
Sales tax revenue is budgeted at $2,792,500, an increase of $419,000 over FY2026,
reflecting the same elevated CEMEX sales tax activity discussed in the opening section.
Interest earnings are budgeted at $50,000, down from $110,000 in FY2026, reflecting
updated projections based on current fund balance and interest rate environment.
Fund 49 | 10 Revenues
Description
FY25
Actuals
Other Taxes
2,424,103
Interest
82,033
Earned
Operating
2,506,136
Revenues
Total
2,506,136
Revenues

FY26
Budget
2,373,500
110,000

FY26
YTD
2,148,725
29,091

FY27
Proposed
2,792,500
50,000

Change
419,000
(60,000)

2,483,500

2,177,816

2,842,500

359,000

2,483,500

2,177,816

2,842,500

359,000

Department 26: FIRE CONTROL & EMERG SERV
Personnel
The majority of the District budget is personnel costs, reflecting the realignment of a
portion of fire department salaries and benefits from the General Fund to the Fire
Control District.
• Salaries: +$239,563 to $1,103,816: Reflects the realignment of personnel costs
from the General Fund and the 3.5% compensation adjustment.
• Health Insurance: +$67,664 to $198,075: Reflects the citywide 12% health
insurance increase applied to District-funded fire personnel.
• Overtime: +$41,785 to $183,106: Reflects updated projections consistent with
the staffing model optimization and a realignment from the General Fund.
• Retirement: +$34,650 to $211,902: Reflects payroll growth applied to the TMRS
retirement contribution rate.

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

The Jersey Village Fire Control, Prevention and Emergency Medical Services District is
a special purpose district created by voters to provide a dedicated, stable funding
source for fire and EMS operations. The District is funded by a dedicated 0.5% sales tax
approved by Jersey Village voters. The FY2027 District budget totals $2,826,425 in
expenditures, supported by $2,792,500 in sales tax revenue and $50,000 in interest
earnings. As discussed in the emergency services overview, the Fire Control District
covers 57% of the total cost of fire department operations in Jersey Village.

•

Fund 49 | 26 Fire Control & Emerg Serv

Description
Salaries, Wages,
& Benefits
Supplies
Maintenance
Services
Sundry
Professional
Services
Other Services
Capital Outlay
Interfund Activity
Total
Expenditures
Category
Summary
Salary & Benefits
Operations &
Maintenance
Total Category
Expenditures

FY25
Actuals
1,556,733

FY26
Budget
1,513,729

FY26
YTD
1,103,265

FY27
Proposed
1,951,112

Change

686
119,521
47,645
668
25,650

2,900
121,449
80,564
1,299
26,700

637
33,182
34,431
201
8,900

2,900
54,600
76,579
1,299
-

(66,849)
(3,985)
(26,700)

120,056
778,388
2,649,346

35,383
736,733
2,518,757

35,383
368,366
1,584,365

32,705
707,230
2,826,425

(2,678)
(29,503)
307,668

1,556,733
1,092,613

1,513,729
1,005,028

1,103,265
481,100

1,951,112
875,313

437,383
(129,715)

2,649,346

2,518,757

1,584,365

2,826,425

307,668

437,383

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

FICA/Medicare Taxes: +$22,869 to $105,880: Reflects payroll growth consistent
with salary increases.
• Incentives: +$12,409 to $67,638: Reflects longevity and certification incentive
payments.
• Workers Compensation: +$9,166 to $21,060: Reflects updated risk pool
assessment consistent with payroll growth.
Operations
• Equipment User Fee: -$62,653 to $558,050: Reflects updated replacement
schedules following the purchase of two new apparatus in FY2026.
• Technology User Fee: +$6,450 to $122,480: Reflects the District's proportionate
share of the citywide technology replacement plan.
• Travel and Training: +$7,015 to $41,579: Reflects increased investment in
firefighter certification and professional development.
• Software Maintenance: -$64,400 to $600: The FY2026 budget included a
significant one-time software purchase that does not recur.
• Medical Expenses: -$11,000 to $20,000: Reflects updated projections for
occupational health costs based on actual experience.
The District ends FY2027 with a projected surplus of $16,075, which will be retained in
the fund balance to support future operational needs.

FUND 50: JERSEY VILLAGE CRIME CONTROL AND PREVENTION
DISTRICT

Department 10: Revenues
Sales tax revenue is budgeted at $2,792,500, an increase of $419,000 over FY2026,
reflecting the same elevated CEMEX sales tax activity. Interest earnings are budgeted
at $230,000, consistent with FY2026, reflecting the District's accumulated fund balance.
Fund 50 | 10 Revenues
Description
FY25
Actuals
Other Taxes
2,436,443
Interest
271,497
Earned
Operating
2,707,940
Revenues
Total
2,707,940
Revenues

FY26
Budget
2,373,500
230,000

FY26
YTD
2,159,419
140,932

FY27
Proposed
2,792,500
230,000

Change

2,603,500

2,300,351

3,022,500

419,000

2,603,500

2,300,351

3,022,500

419,000

419,000
-

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

The Jersey Village Crime Control and Prevention District is a special purpose district
created by voters to provide a dedicated, stable funding source for police operations.
The District is funded by a dedicated 0.5% sales tax approved by Jersey Village voters.
The FY2027 District budget totals $3,160,181 in expenditures, supported by $2,792,500
in sales tax revenue and $230,000 in interest earnings. As discussed in the emergency
services overview, the Crime Control Prevention District covers approximately 53% of
the total cost of police and dispatch services in Jersey Village. The District ends FY2027
with a projected draw on fund balance of approximately $138,000. The District carries a
healthy fund balance that supports this draw without concern.

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department 27: Crime Control
Personnel
• Salaries: +$114,775 to $1,425,501: Reflects the 3.5% compensation adjustment
applied to District-funded police personnel.
• Health Insurance: +$52,652 to $259,495: Reflects the citywide 12% health
insurance increase.
• Overtime: +$82,289 to $131,789: Reflects the optimized coverage model and
accurate budgeting of overtime.
• Retirement: +$41,102 to $274,421: Reflects payroll growth applied to the TMRS
retirement contribution rate.
• FICA/Medicare Taxes: +$18,874 to $126,010: Reflects payroll growth consistent
with salary and overtime increases.
• Dental Insurance: +$9,348 to $22,748: Reflects updated dental plan costs.
• Workers Compensation: +$9,818 to $24,521: Reflects updated risk pool
assessment consistent with payroll growth.
• Incentives: +$9,242 to $41,918: Reflects longevity and certification incentive
payments.
• S.T.E.P. Program: +$1,710 to $42,210: The Selective Traffic Enforcement
Program funds overtime for targeted traffic enforcement.
Operations
• Special Equipment: +$41,127 to $112,500: Reflects the purchase of ballistic
shields and related officer safety equipment required under HB 33 (the Uvalde
Strong Act).
• Property Insurance: +$31,770 to $43,960: Reflects updated insurance premium
projections for District-owned assets.
• Maintenance Agreement: +$15,950 to $249,450: Reflects updated maintenance
agreement costs, now including Police Department maintenance costs moved
from the General Fund.
• Police Building Maintenance: -$206,652 to $0: One-time FY2026 expenditure
funded through a donation. That project is complete.
• Technology Purchase Contribution: -$247,969 to $0: One-time FY2026
technology purchase contribution for the new CAD/RMS system. That purchase
is complete.
• Equipment Purchase Contribution: -$142,153 to $72,947: Reflects the
completion of major equipment purchases in FY2026. The FY2027 amount
reflects the District's ongoing annual contribution to the Equipment Replacement
Fund.
• Software: -$90,000 to $65,000: FY2026 included elevated costs for the
CAD/RMS system implementation. FY2027 reflects normal ongoing licensing
costs.
• Technology User Fees: +$10,080 to $51,350: Reflects the District's
proportionate share of the citywide technology replacement plan.

•

Rental of Equipment: -$7,240 to $11,260: Reflects the completion of temporary
equipment rental needs from FY2026.

Category
Summary
Salary &
Benefits
Operations &
Maintenance
Total
Category
Expenditures

FY26
Budget
2,020,751

FY26
YTD
1,341,093

FY27
Proposed
2,363,111

Change

48,388
158,800
332,900
3,000
26,700

30,500
154,193
159,722
1,210
8,900

48,388
68,800
341,360
3,000
-

(90,000)
8,460
(26,700)

35,723
278,025
504,339

35,383
268,019
92,302

71,225
112,500
151,797

35,502
(165,525)
(352,542)

3,408,626

2,091,323

3,160,181

(248,445)

1,857,279

2,020,751

1,341,093

2,363,111

342,360

715,895

1,387,875

750,230

797,070

(590,805)

2,573,174

3,408,626

2,091,323

3,160,181

(248,445)

342,360
CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund 50 | 27 Crime Control
Description
FY25
Actuals
Salaries,
1,857,279
Wages, &
Benefits
Supplies
39,929
Maintenance
29,922
Services
303,998
Sundry
2,000
Professional
25,900
Services
Other Services
23,586
Capital Outlay
3,962
Interfund
286,598
Activity
Total
2,573,174
Expenditures

Capital Improvement Projects Proposed For FY27
6/30/2026

This sheet shows the breakdown of projects that will be completed in the upcoming Fiscal Year and how it is funded.
FY25 Revenues

$ 200,000
$ 5,528,772

$ 200,000
$ 2,772,500

$

4,974,397

$ 1,258,751

Other
Revenue

$

-

$
$

4,824,911
2,964,499

$
$
$
$
$
$

25,000
770,000
20,000
100,000
300,000
200,000

$
$
$
$

10,000
100,000
-

$
$

9,314,410

FY26 Revenues
Grant
Funding
$ 2,644,067
$ 2,320,330
$ 495,446

General Fund
Transfer

$
$
$

Other
Revenue

$
$
$
$

13,155
3,569,259
526,331
75,000

$

50,000

$

876,500

800,000

$
$
$

50,000
9,327,000

800,000

$
$

196,000
14,683,245

50,000

657,375
10,000

$ 6,127,218

$
$

50,000
8,527,000

$
$

196,000
8,823,000

$
$

FY26 Budgeted
Expenditures

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

FY22 Home Elevations Grant 1
FY22 Home Elevations Grant 2
FY23 Home Elevations Grant
Carol Fox Donor Wall/Picnic Area
PMP Clark Henry Baseball Field
WiFi For Parks
Park Improvements
Street Panel Replacement
Sidewalk add/replace
Flood Mitigation Study
Comprehensive Plan
Storm Water Line rehab/repair
Facilities Improvements
City Campus Phase 1
City Campus
Engineering/Architect
Totals

Previous
Previous FY
General Fund
Allocations Expenditures Grant Funding
Transfer
$ 2,055,742 $
$
2,644,067 $ 125,102
2,320,330 $ 172,349
$ 2,171,820 $ 1,700,000 $
$
$
$
30,885
$
$
$ 100,000
$ 300,000
$ 245,000 $
75,000
$
$
$
20,000
$
50,000 $
50,000
$
50,000
$ 250,000 $ 250,000
$ 150,000
$ 100,000 $ 100,000
$ 100,000
$
58,710 $
$ 160,415
$ 147,500 $ 147,500 $
10,000
$ 200,000 $ 200,000
$
50,000 $
50,000
$
50,000
$
$
-

Estimated FY25
Expenditures

Proposed Ten Year CIP Expenditures
FY27
6/30/2026

Item
No.

Dept

Page 2 of 5

Current

Year 1
Proposed

Year 2
Proposed

Year 3
Proposed

Year 4
Proposed

Year 5
Proposed

Year 6
Proposed

Year 7
Proposed

Year 8
Proposed

Year 9
Proposed

FY26

FY27

FY28

FY29

FY30

FY31

FY32

FY33

FY34

FY35

$250,000

$250,000

$250,000

$2,488,000
$385,000

$3,161,000
$451,000

$1,327,000
$288,000

Projects by Type

$6,155,000
$348,000

$6,503,000

$1,490,000

$1,490,000

$3,123,000

$3,862,000

$1,865,000

$6,354,000

$0

$359,000
$6,713,000

Total
$950,000
$6,355,000
$15,482,000
$3,917,000
$0
$0
$0
$0
$200,000
$0
$0

$269,000
$1,996,000

$0

$2,265,000

$0

$359,000
$27,263,000

WATER PRODUCTION/DISTRIBUTION IMPROVEMENTS
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18

Water Facilities Jones Rd for second Interconnect
Water Meter centralized remote/continuous
reading
Water Valve, Exercise, repair
Risk and Resiency Study Upgrade
SCADA System Upgrades
Village WP - Structure Repair and Painting
Village Water Plant - Rehabilitation
Seattle WP Seattle WP - Booster Pump
Seattle Well - Capping/Pertmit Modification
West WP West Water Plant - Power Panel Retrofit
West Water Plant - Generator ATS
Rehabilitation/Repair Water Lines
Water Line Improvements (With Street Project)
Transducers for Groundwater Storage Tank
Water Plant Security Items
Congo Elevated Storage Tank - Rehab
Total for Water Improvements
Total Utility Fund Improvements

$9,356,000

$9,356,000

$2,928,000

$0

$40,000

$9,384,000

$3,742,000

$8,956,000

$508,081

$0
$200,000
$0
$0
$55,000
$7,251,000
$3,688,000
$0
$0
$8,327,500
$0
$0
$0
$508,081
$0
$8,000
$22,000
$29,415,581

$6,790,000

$1,865,000

$40,000

$16,097,000

$3,742,000

$11,221,000

$508,081

$56,678,581

$200,000
$13,000

$12,000
$272,000

$1,298,000
$67,000

$84,000

$384,000

$22,000

$1,434,500

$15,000
$13,000

$13,000

$13,000
$2,915,000
$0

$0

$0
$40,000

$0

$0

$14,000

$14,000

$1,450,000
$310,000

$4,478,000

$1,982,000

$4,478,000

$508,081
$8,000
$876,000

$1,387,000

$1,531,500

$22,000
$63,000

$2,318,000

$7,890,000

$3,021,500

$3,186,000

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

SANITARY SEWER TREATMENT/COLLECTION IMPROVEMENTS
1
Sanitary Sewer Lines Inspections
$200,000
2
Rehabilitation/Repair Sanitary Sewer Lines
$200,000
3
Castlebridge WWTP
$393,000
4
Lift Station Rehabilitation/Repair
$449,000
5
Repairs for Lift Station Road
6
Manhole Survey
7
Wastewater Master Plan
8
Jones Road Area 8" wastewater Line
10
Castlebridge Diffusers
$200,000
11
Sanitary Sewer Improvements (With Street Project)
12
SCADA System Upgrades
White Oak Bayou Treatment Plant (40.63% City
Share)
13
Total for Sanitary Sewer Improvements
$1,442,000

10 Years Or
Greater

Proposed Ten Year CIP Expenditures
FY27
6/30/2026

Item
No.

Dept

Page 3 of 5

Current

Year 1
Proposed

Year 2
Proposed

Year 3
Proposed

Year 4
Proposed

Year 5
Proposed

Year 6
Proposed

Year 7
Proposed

Year 8
Proposed

Year 9
Proposed

FY26

FY27

FY28

FY29

FY30

FY31

FY32

FY33

FY34

FY35

Projects by Type

$2,075,000

$25,000

$0
$1,700,000

$4,824,911
$2,964,499
$526,331
$876,500

$3,775,000

GENERAL COMMUNITY IMPROVEMENTS
1 Gen
City Campus Phase 1
2 Gen
Facility Improvements
$50,000
5 PR
WIFI for parks
$20,000
6 PR
Park Improvements
$50,000
7 PR
Parks Master Plan
8 PR
New Playground Structure for Clark Henry
$175,000
PMP JM Nature Trail Site Furnishings & Water
Fount
10 PR
11 PR
PMP Philippine Park Play
12 PR
PMP Clark Henry Fields field
$1,325,000
13 PR
PMP Clark Henry Pavilion Improvements
14 PR
New Playground Structure for Carol Fox Park
15 PR
PMP Jersey Meadow Nature Trail Exterior Lighting
16 PR
PMP Carol Fox Exterior Lighting
17 PR
PMP Clark Henry Concession Stand
18 PR
PMP Clark Henry Exterior Lighting & Water Fountains
19 PR
Carol Fox Donor Wall and Picnic Area
$100,000
21 PR
Pool Closure and Demolition
Street Panels Replacement (2)
$150,000
23 PW
24 PW
Side walk replacements and additions
$100,000
25 PW
Decorative Street Lights
26 PW
Rehabilitation/Repair Storm Water Lines
Total General Community Improvements
$1,970,000
Total General Fund Costs

$5,745,000

$9,217,241

$9,541,000
$50,000
$50,000

$0

$400,000
$400,000

$0

$0

$0

$0

$0

$0

Total

$0

$50,000

$50,000

$50,000

$50,000

$50,000

$50,000

$50,000

$50,000

$50,000

$50,000
$75,000

$50,000

$50,000

$50,000

$50,000

$50,000

$50,000

$50,000

$50,000

$455,000

$0
$2,100,000
$0
$4,824,911
$4,664,499
$526,331
$876,500
$400,000
$13,392,241

$9,541,000
$696,000
$20,000
$650,000
$75,000
$175,000

$150,000

$150,000

$150,000

$150,000

$150,000

$150,000

$150,000

$150,000

$150,000

$230,000

$9,641,000

$230,000
$200,000
$3,955,000

$480,000

$245,000
$200,000
$895,000

$250,000

$250,000

$250,000

$250,000

$250,000

$250,000

$455,000
$0
$1,325,000
$1,300,000
$0
$0
$290,000
$1,155,000
$200,000
$100,000
$0
$1,750,000
$300,000
$855,000
$650,000
$19,537,000

$18,858,241

$3,955,000

$880,000

$895,000

$250,000

$250,000

$250,000

$250,000

$250,000

$250,000

$32,929,241

$1,300,000
$290,000
$1,155,000

$200,000

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

FLOOD MITIGATION
1 FL
E127 Improvements
2 FL
Elevations FY20 Grant
3 FL
Elevations FY21 Grant
4 FL
Elevations FY22 Grant #1
5 FL
Elevations FY22 Grant #2
6 FL
Elevations FY23 Grant
7 FL
Flood Mitigation Study
Flood Mitigation Project (Elevations?)
8 FL
Total for Street Improvements

10 Years Or
Greater

Proposed Ten Year CIP Expenditures
FY27
6/30/2026

Item
No.

Dept

Page 4 of 5

Current

Year 1
Proposed

Year 2
Proposed

Year 3
Proposed

Year 4
Proposed

Year 5
Proposed

Year 6
Proposed

Year 7
Proposed

Year 8
Proposed

Year 9
Proposed

FY26

FY27

FY28

FY29

FY30

FY31

FY32

FY33

FY34

FY35

Projects by Type

Bond Projects
GO 2023 Congo Street Project
GO 2023 Singapore Street Project
GO 2023 Australia Street Project
GO 2023 Seattle Street Project
GO 2023 Solomon Street Project
GO 2023 White Oak Bayou WWTP
GO 2023 Sewer Pipe Replacements
GO 2023 Equador Pedestrian Bridge
GO 2023 Crawford,Capri,Tahoe (Tie-in to Wall St. Project)
GO 2023 Colwyn, Ashburton - Enginering
GO 2023 Colwyn, Ashburton Construction
GO 2025 Swimming Pool
Future City Campus Phase 2
Future Rio Grande (Wyndham Parkway to Village)
Future St. John Court, Cornwall, and Country Club Court
Future St. Helier
Future Zilonis Court, Rauch, and Clevedon
Future Delozier
Future Sierra and Tenbury
Future Village Dr.
Future Village Green
Future Hanley
Future Koester
Future Smith
Future Lewis
Future Achgil
Future Kari Ct
Future Kube Ct
Future Kevindale Ct
Future Ginger
Future Epernay Pl
Future PR/GC Maintenance 12k-15ksqft facility
Total Bond Improvements

$10,000

$55,000
$140,000
$10,000
$215,000

$2,746,327
$2,823,270
$1,778,175
$1,900,886
$4,392,152
$6,000,000
$3,300,000
$450,000
$224,509

$10,000
$20,000
$20,000
$60,000
$20,000

$10,000

$20,000

$20,000

$100,000
$20,000
$250,000

$1,090,405
$195,000
$6,000,000

$10,000
$40,000

$7,285,405

$20,000

$4,600,000
$4,600,000

$4,600,000
$4,600,000

$0

$0

$0

$0

$0

$2,000,000
$1,048,005

$23,615,319

Total

$3,048,005

$3,942,683
$699,634

$4,642,317

$14,250,000
$2,569,932
$966,141

$8,000,000
$11,536,073

$3,456,806
$666,371

$4,123,177

$2,445,430
$1,456,127

$18,151,557

$4,681,398
$616,988

$5,298,386

$2,382,271
$1,208,238

$4,468,604

$3,590,509

$4,468,604

$4,880,900
$1,918,200
$4,821,900
$3,729,600
$1,904,200
$2,105,900
$1,474,000
$1,564,200
$1,996,000
$2,614,700
$1,095,000
$28,104,600

$6,950,000
$30,000
$20,000
$20,000
$60,000
$60,000
$55,000
$100,000
$140,000
$9,240,000
$16,675,000

$4,246,327
$2,923,270
$1,878,175
$2,000,886
$4,492,152
$6,000,000
$3,700,000
$500,000
$1,314,914
$195,000
$2,000,000
$6,000,000
$14,250,000
$4,990,688
$3,269,566
$4,422,947
$3,111,801
$6,137,525
$2,999,259
$5,676,842
$4,880,900
$1,918,200
$4,821,900
$3,729,600
$1,904,200
$2,105,900
$1,474,000
$1,564,200
$1,996,000
$2,614,700
$1,095,000
$8,000,000
$116,213,952

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Golf Course CIP
1 GC
Golf Course Convention Center
2 GC
Tree Transplanting
3 GC
Maintenance Fence
4 GC
Irrigation Mapping
5 GC
Wrought Iron Fence (Parking Lot)
6 GC
Cart Path Replacement
7 GC
Putting Green Expansion
8 GC
Erosion Control Hole 5
9 GC
Bulkhead for Irrigation Lake
Greens Renovation
10 GC
Total Golf Course Fund Improvements

10 Years Or
Greater

Proposed Ten Year CIP Expenditures
FY27
6/30/2026

Item
No.

Dept

Page 5 of 5

Current

Year 1
Proposed

Year 2
Proposed

Year 3
Proposed

Year 4
Proposed

Year 5
Proposed

Year 6
Proposed

Year 7
Proposed

Year 8
Proposed

Year 9
Proposed

FY26

FY27

FY28

FY29

FY30

FY31

FY32

FY33

FY34

FY35

Projects by Type

Fire Control Projects
1 FD
Replace/Add Overhangs above all doors
2 FD
AC Units at Fire Department
3 FD
Zetron System Paging Lights Radio Appliance Shutoff
4 FD
Bay door and opener replacement at Fire Department
Total Fire Control Fund Improvements

Grand Total All Funds

$40,000

$90,000
$100,000
$190,000

$0

$0

$120,000
$120,000

$0

$0

$0

$0

$0

$90,000
$90,000

$0

$0

$0

$160,000

$0

$0

$0

$29,575,319

$26,483,646

$7,083,005

$5,732,317

$17,031,073

$9,133,177

$18,521,557

$5,548,386

$3,840,509

Total

$0

$40,000
$90,000
$100,000
$120,000
$855,000

$0

$0

$160,000
$90,000
$250,000

$4,718,604

$28,354,600

$166,923,193

$0

$160,000

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Crime Control Projects
1 PD
New Roof at Police Department
2
Fence and Gates around FD and PD
Total Crime Control Fund Improvements

$40,000

10 Years Or
Greater

Proposed Budget Comparison Report
Account Summary

Jersey Village, TX

2023-2024
Total Activity

Account Number
Fund: 01 - GENERAL FUND
Revenue
Department: 10 - REVENUES
Category: 72 - PROPERTY TAXES
01-10-7201
CURRENT PROPERTY TAXES
01-10-7202
DELINQUENT PROPERTY TAXES
01-10-7203
PENALTY, INTEREST & COSTS
Total Category: 72 - PROPERTY TAXES:
Category: 75 - OTHER TAXES
01-10-7511
ELECTRIC FRANCHISE
01-10-7512
TELEPHONE FRANCHISE
01-10-7513
GAS FRANCHISE
01-10-7514
CABLE TV FRANCHISE
01-10-7515
TELECOMMUNICATION
01-10-7621
SALES TAX
Supplemental

01-10-7631

8,413,771.10
-165,085.25
42,529.62
8,291,215.47

8,443,282.13
-102,207.41
88,185.86
8,429,260.58

9,383,090.90
-31,279.38
41,533.21
9,393,344.73

$9,357,170.91
$100.00
$30,000.00
$9,387,270.91

$9,629,994.00
$100.00
$40,000.00
$9,670,094.00

$272,823.09
$0.00
$10,000.00
$282,823.09

2.92%
0.00%
33.33%
3.01%

334,287.66
9,807.46
46,985.57
56,728.14
14,412.98
4,533,836.04

387,320.09
8,459.59
49,422.79
63,074.10
12,121.12
4,902,736.14

241,102.24
5,622.89
39,616.00
48,826.53
18,118.74
4,338,650.22

$338,616.00
$8,400.00
$48,145.00
$63,000.00
$14,500.00
$4,747,000.00

$350,000.00
$8,400.00
$48,145.00
$63,000.00
$14,500.00
$5,585,000.00

$11,384.00
$0.00
$0.00
$0.00
$0.00
$838,000.00

3.36%
0.00%
0.00%
0.00%
0.00%
17.65%

CEMEX Sales Tax Revenue Increase

Increase sales tax based on CEMEX revenue increase in FY2026 YTD- Est. $838,000 increase

Category: 80 - FINES WARRANTS & BONDS
01-10-8001
FINES

39,261.78
5,035,319.63

37,825.19
5,460,959.02

27,983.22
4,719,919.84

$36,700.00
$5,256,361.00

$36,700.00
$6,105,745.00

$0.00
$849,384.00

0.00%
16.16%

946,878.29

749,881.14

597,059.38

$1,000,000.00

$790,000.00

($210,000.00)

-21.00%

4,921.23
2,845.33

$5,400.00
$3,600.00

$4,000.00
$3,600.00

($1,400.00)
$0.00

-25.93%
0.00%

Goal

Situation and Proposal

Revised due to Court Cost correction

Adjusted due to correction in State Court Cost reporting

TIME PAYMENT FEE-GENERAL
OMNI FEE

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Next Fiscal Year
Increase /
Percent
2026-2027
(Decrease)
Difference

Situation and Proposal

Total Category: 75 - OTHER TAXES:

01-10-8002
01-10-8006

Current
Fiscal Year
Budget
2025-2026

Goal

MIXED DRINK TAX

Supplemental

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

GENERAL FUND - Department: 10 - REVENUES

5,237.82
3,165.65

5,146.26
3,394.00

Page 1 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 10 - REVENUES

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 80 - FINES WARRANTS & BONDS:

0.00
955,281.76

0.00
758,421.40

25.00
604,850.94

$0.00
$1,009,000.00

$0.00
$797,600.00

$0.00
($211,400.00)

0.00%
-20.95%

Total Category: 85 - FEE & CHARGES FOR SERVICE:

0.00
0.00
32,276.75
7,502.30
2,525.00
14,627.28
282,802.67
255.00
150.00
78.00
42,199.17
8,551.07
454.04
560.00
2,145.06
7,680.00
8,407.00
0.00
0.00
0.00
5,608.45
0.00
0.00
0.00
0.00
415,821.79

0.00
880.00
0.00
600.00
0.00
53,786.02
273,630.17
271.50
150.00
60.00
47,610.54
8,811.29
220.02
0.00
2,250.00
10,145.00
12,409.00
1,800.00
2,394.00
0.00
5,520.83
1,100.00
5,800.00
11,095.00
39,629.96
478,163.33

0.00
1,120.00
0.00
0.00
0.00
39,611.04
291,086.07
630.00
0.00
39.25
44,732.08
5,935.60
107.00
0.00
6,760.00
7,425.00
5,260.00
0.00
570.17
692.30
6,579.24
1,117.45
5,100.00
5,450.00
78,228.59
500,443.79

$0.00
$0.00
$0.00
$0.00
$0.00
$58,000.00
$287,000.00
$200.00
$150.00
$50.00
$42,000.00
$10,500.00
$500.00
$200.00
$3,000.00
$7,500.00
$12,000.00
$1,800.00
$2,400.00
$0.00
$4,660.00
$0.00
$0.00
$10,000.00
$65,082.00
$505,042.00

$0.00
$1,000.00
$35,000.00
$7,000.00
$5,000.00
$58,000.00
$325,000.00
$500.00
$150.00
$50.00
$44,000.00
$10,500.00
$500.00
$200.00
$8,000.00
$11,000.00
$8,000.00
$1,800.00
$1,000.00
$0.00
$4,660.00
$0.00
$5,100.00
$10,000.00
$65,600.00
$602,060.00

$0.00
$1,000.00
$35,000.00
$7,000.00
$5,000.00
$0.00
$38,000.00
$300.00
$0.00
$0.00
$2,000.00
$0.00
$0.00
$0.00
$5,000.00
$3,500.00
($4,000.00)
$0.00
($1,400.00)
$0.00
$0.00
$0.00
$5,100.00
$0.00
$518.00
$97,018.00

0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
13.24%
150.00%
0.00%
0.00%
4.76%
0.00%
0.00%
0.00%
166.67%
46.67%
-33.33%
0.00%
-58.33%
0.00%
0.00%
0.00%
0.00%
0.00%
0.80%
19.21%

255,553.19
12,599.50
12,790.50
2,688.00
11,986.89
7,505.00
500.00
3,000.00

324,977.01
9,950.00
11,176.50
2,782.50
8,128.61
2,580.00
0.00
2,000.00

273,353.57
9,159.25
8,644.76
4,193.05
3,558.29
2,810.00
0.00
1,000.00

$275,000.00
$12,650.00
$13,000.00
$2,500.00
$12,000.00
$7,500.00
$0.00
$2,000.00

$290,000.00
$12,650.00
$11,000.00
$4,000.00
$8,000.00
$7,500.00
$0.00
$2,000.00

$15,000.00
$0.00
($2,000.00)
$1,500.00
($4,000.00)
$0.00
$0.00
$0.00

5.45%
0.00%
-15.38%
60.00%
-33.33%
0.00%
0.00%
0.00%

CHILD SAFETY FEE

Category: 85 - FEE & CHARGES FOR SERVICE
01-10-8501
GARBAGE FEES/RESIDENTIAL
01-10-8502
KAYAK RENTALS
01-10-8503
POOL MEMBERSHIP FEES
01-10-8504
SWIM LESSON
01-10-8505
POOL RENTALS
01-10-8506
REC PROGRAMS
01-10-8507
AMBULANCE SERVICE FEES
01-10-8509
PET TAGS
01-10-8510
COIN OPERATOR FEES
01-10-8511
JERSEY VILLAGE STICKERS
01-10-8512
RENTAL FEE
01-10-8513
CHILD SAFETY FEE-COUNTY
01-10-8514
FOOD & BEVERAGE FEES
01-10-8515
POLICE OFFICER FEE
01-10-8516
FARMER'S MARKET FEES
01-10-8517
PARK RENTALS
01-10-8519
FOUNDER'S DAY
01-10-8520
YOUTH SPORTS TRIATHLON
01-10-8521
FALL FROLIC
01-10-8522
FIRE RESPONSE FEE
01-10-8580
ANTENNA ANNUAL FEES
01-10-8999
PLAN CHECKING AND PLAT REVIEW
01-10-9818
TOW TRUCK REGISTRATION
01-10-9819
POLICE HOSTED TRAINING
01-10-9820
DEA REIMBURSEMENT
Category: 90 - LICENSES & PERMITS
01-10-9001
BUILDING PERMITS
01-10-9002
PLUMBING PERMITS
01-10-9003
ELECTRICAL PERMITS
01-10-9004
MECHANICAL PERMITS
01-10-9006
SIGN PERMITS
01-10-9007
LIQUOR LICENSES
01-10-9010
ANTENNA ANNUAL FEES
01-10-9011
PLANNING & ZONING APPLICATION FEES

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

01-10-8007

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 2 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 10 - REVENUES

2023-2024
Total Activity

Account Number

Total Category: 90 - LICENSES & PERMITS:

-3,488.53
23,391.89
0.00
540.00
3,135.00
48,946.44
5,241.29
439,360.71

2,304.96
23,607.40
1,803.29
60.00
210.00
32,241.42
0.00
362,945.99

$2,500.00
$17,500.00
$0.00
$0.00
$1,500.00
$58,000.00
$5,000.00
$409,150.00

$2,500.00
$25,000.00
$0.00
$0.00
$1,500.00
$48,000.00
$5,000.00
$417,150.00

$0.00
$7,500.00
$0.00
$0.00
$0.00
($10,000.00)
$0.00
$8,000.00

0.00%
42.86%
0.00%
0.00%
0.00%
-17.24%
0.00%
1.96%

Total Category: 96 - INTEREST EARNED:

772,660.03
772,660.03

261,307.01
261,307.01

339,194.58
339,194.58

$330,000.00
$330,000.00

$330,000.00
$330,000.00

$0.00
$0.00

0.00%
0.00%

Total Category: 97 - INTERFUND ACTIVITY:

0.00
630,000.00
26,900.00
0.00
0.00
656,900.00

25,900.00
650,000.00
68,000.00
25,650.00
0.00
769,550.00

8,900.00
334,750.00
34,000.00
8,900.00
0.00
386,550.00

$26,700.00
$669,500.00
$68,000.00
$26,700.00
$21,000.00
$811,900.00

$27,500.00
$689,500.00
$36,000.00
$26,700.00
$0.00
$779,700.00

$800.00
$20,000.00
($32,000.00)
$0.00
($21,000.00)
($32,200.00)

3.00%
2.99%
-47.06%
0.00%
-100.00%
-3.97%

Total Category: 98 - MISCELLANEOUS REVENUE:

0.00
220.00
0.00
0.00
0.00
0.00
0.00
4,085.01
0.00
80,294.48
84,599.49

4,245,085.62
650.00
1,000.00
0.00
104,587.00
4,910.60
12,163.88
1,641.79
2,504.03
41,679.03
4,414,221.95

7,007,105.60
200.00
0.00
42,093.14
0.00
7,002.56
4,668.48
0.00
600.00
51,546.95
7,113,216.73

$7,007,105.00
$0.00
$0.00
$42,046.00
$0.00
$5,000.00
$0.00
$0.00
$0.00
$70,000.00
$7,124,151.00

$0.00 ($7,007,105.00)
$0.00
$0.00
$0.00
$0.00
($42,046.00)
$0.00
$0.00
$0.00
$2,000.00
$7,000.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$70,000.00
$77,000.00 ($7,047,151.00)

-100.00%
0.00%
0.00%
-100.00%
0.00%
40.00%
0.00%
0.00%
0.00%
0.00%
-98.92%

5,058.69
2,032,343.20
0.00
7,393.86

0.00
496,948.34
179,426.42
2,419.34

0.00
0.00
-5,589.04
0.00

$0.00
$0.00
$30,000.00
$0.00

Category: 96 - INTEREST EARNED
01-10-9601
INTEREST EARNED
Category: 97 - INTERFUND ACTIVITY
01-10-9750
CRIME CONTROL DISTRICT REIMB.
01-10-9752
TRANSFER FROM UTLY FUND
01-10-9754
TRANFER FROM MOTEL TAX FUND
01-10-9755
FIRE CONTROL PREV & EMERG REIMB
01-10-9766
GO BONDS SERIES 2024 PROJECT INSPECTION REIMB.
Category: 98 - MISCELLANEOUS REVENUE
01-10-9802
SALE OF ASSETS
01-10-9807
DONATIONS - POLICE DEPT.
01-10-9808
DONATION-CITY BEAUTIFICATION
01-10-9810
DONATIONS-POLICE DEPT.
01-10-9813
MVCPA GRANT
01-10-9814
FIRE/POLICE TRAIN'G-LEOSE
01-10-9815
INSURANCE SETTLEMENT
01-10-9816
PROPERTY LIENS/ORD VIOLATION
01-10-9817
POLICE ABANDONED FUNDS
01-10-9899
MISCELLANEOUS

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

2,719.48
1,958.80
0.00
0.00
1,310.00
69,227.25
0.00
381,838.61

BURGLAR/FIRE ALARM PERMIT
FIRE MARSHAL PERM FEES
MISC PERMITS
OPERATIONAL HARZADOUS PERM
HOTEL/MOTEL LICENSE PERMITS
PLAN CHECKING AND PLAN REVIEW
INTERMODAL PERMIT FEE

Category: 99 - OTHER AGENCY REVENUES
01-10-9901
GRANTS/CONTRACTS-COPS
01-10-9904
FEMA
01-10-9905
AMBULANCE FEES STATE GRANT
01-10-9906
LEOSE FUNDS - TRAINING GRANT

Current
Fiscal Year
Budget
2025-2026

$0.00
$0.00
$30,000.00
$0.00

$0.00
$0.00
$0.00
$0.00

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

01-10-9012
01-10-9013
01-10-9014
01-10-9015
01-10-9016
01-10-9017
01-10-9025

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

0.00%
0.00%
0.00%
0.00%

Page 3 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 10 - REVENUES

2023-2024
Total Activity

Account Number
NRPA GRANT

0.00
2,044,795.75

0.00
678,794.10

Total Department: 10 - REVENUES: 18,638,432.53
Total Revenue:

Total Category: 99 - OTHER AGENCY REVENUES:

6/30/2026 8:35:04 AM

18,638,432.53

20,000.00
14,410.96

Current
Fiscal Year
Budget
2025-2026

$20,000.00
$50,000.00

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

$0.00
$30,000.00

($20,000.00)
($20,000.00)

-100.00%
-40.00%

21,690,038.10

23,434,877.56 $24,882,874.91 $18,809,349.00 ($6,073,525.91)

-24.41%

21,690,038.10

23,434,877.56 $24,882,874.91 $18,809,349.00 ($6,073,525.91)

-24.41%

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

01-10-9919

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 4 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 11 - ADMINISTRATIVE SERVICE

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 30 - SALARIES, WAGES, & BENEFITS:

793,604.37
14,777.14
1,810.90
1,809.87
11,148.77
58,310.36
699.44
893.33
128,077.33
77,673.67
390.79
4,937.59
2,097.63
549.27
1,096,780.46

802,638.99
21,019.60
1,457.29
1,349.17
9,192.14
59,623.54
763.42
853.08
134,082.01
71,300.20
473.84
5,157.81
2,122.71
724.37
1,110,758.17

528,999.35
27,066.56
953.44
2,753.57
8,597.83
39,308.02
895.90
585.18
89,759.79
57,400.40
328.59
3,656.19
1,399.48
512.90
762,217.20

$763,195.15
$40,000.00
$1,380.00
$3,900.00
$11,500.00
$61,848.35
$644.00
$378.00
$128,027.96
$74,551.77
$535.00
$4,565.40
$2,015.00
$792.60
$1,093,333.23

$789,771.38
$50,000.00
$1,920.00
$0.00
$11,500.00
$64,389.00
$896.00
$468.00
$131,896.41
$91,054.43
$642.00
$5,178.00
$2,085.00
$726.48
$1,150,526.70

$26,576.23
$10,000.00
$540.00
($3,900.00)
$0.00
$2,540.65
$252.00
$90.00
$3,868.45
$16,502.66
$107.00
$612.60
$70.00
($66.12)
$57,193.47

3.48%
25.00%
39.13%
-100.00%
0.00%
4.11%
39.13%
23.81%
3.02%
22.14%
20.00%
13.42%
3.47%
-8.34%
5.23%

Total Category: 35 - SUPPLIES:

0.00
3,527.82
156.95
40.00
11,984.47
15,709.24

13.44
2,611.67
200.19
179.04
14,778.80
17,783.14

0.00
3,431.43
52.82
211.09
9,840.89
13,536.23

$150.00
$4,000.00
$600.00
$200.00
$14,000.00
$18,950.00

$150.00
$4,000.00
$600.00
$200.00
$14,000.00
$18,950.00

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

0.00%
0.00%
0.00%
0.00%
0.00%
0.00%

Total Category: 45 - MAINTENANCE:

571.06
571.06

2,220.47
2,220.47

200.96
200.96

$2,000.00
$2,000.00

$2,000.00
$2,000.00

$0.00
$0.00

0.00%
0.00%

2,020.20
5,401.74
110.20
7,094.30
5,967.26
4,362.58
10,358.64
9,879.44
0.00

3,413.01
3,342.22
5,841.00
7,124.20
6,674.00
1,357.66
954.81
9,488.67
0.00

609.32
2,155.07
1,385.50
2,398.00
3,911.80
737.40
5,757.50
5,984.02
0.00

$4,000.00
$8,000.00
$250.00
$10,000.00
$7,580.00
$6,500.00
$7,400.00
$11,500.00
$1.00

$4,000.00
$8,000.00
$250.00
$8,000.00
$6,700.00
$6,500.00
$7,400.00
$11,500.00
$1.00

$0.00
$0.00
$0.00
($2,000.00)
($880.00)
$0.00
$0.00
$0.00
$0.00

0.00%
0.00%
0.00%
-20.00%
-11.61%
0.00%
0.00%
0.00%
0.00%

Category: 35 - SUPPLIES
01-11-3502
POSTAGE/FREIGHT/DEL. FEE
01-11-3503
OFFICE SUPPLIES
01-11-3504
WEARING APPAREL
01-11-3510
BOOKS & PERIODICALS
01-11-3520
FOOD
Category: 45 - MAINTENANCE
01-11-4501
FURN.,FIXT.,& OFF. MACH.
Category: 50 - SERVICES
01-11-5001
MAYOR & COUNCIL EXPENDITURES
01-11-5007
RECORDS MANAGEMENT
01-11-5012
PRINTING
01-11-5014
MEDICAL EXPENSES
01-11-5020
COMMUNICATIONS
01-11-5025
NEWSPAPER NOTICES
01-11-5026
CODIFICATIONS
01-11-5027
MEMBERSHIPS/SUBCRIPTIONS
01-11-5028
TEXAS LEGISLATIVE SERVICES

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Expense
Department: 11 - ADMINISTRATIVE SERVICE
Category: 30 - SALARIES, WAGES, & BENEFITS
01-11-3001
SALARIES
01-11-3002
WAGES
01-11-3003
LONGEVITY
01-11-3010
INCENTIVES
01-11-3020
EMPLOYEE AWARDS/BONUS
01-11-3051
FICA/MEDICARE TAXES
01-11-3052
WORKMEN'S COMPENSATION
01-11-3053
UNEMPLOYMENT INSURANCE
01-11-3054
RETIREMENT
01-11-3055
HEALTH INSURANCE
01-11-3056
LIFE INS
01-11-3057
DENTAL INSURANCE
01-11-3058
LONG-TERM DISABILITY
01-11-3060
VISION INSURANCE

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 5 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 11 - ADMINISTRATIVE SERVICE

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 50 - SERVICES:

19,141.27
6,642.86
17,388.00
3,974.66
92,341.15

16,329.95
6,250.00
11,592.00
6,833.59
79,201.11

13,659.83
4,750.00
6,632.26
388.40
48,369.10

$23,250.00
$6,500.00
$3,000.00
$5,000.00
$92,981.00

$23,250.00
$6,500.00
$3,000.00
$5,000.00
$90,101.00

$0.00
$0.00
$0.00
$0.00
($2,880.00)

0.00%
0.00%
0.00%
0.00%
-3.10%

Total Category: 54 - SUNDRY:

40,671.45
40,671.45

37,429.87
37,429.87

58,180.35
58,180.35

$55,000.00
$55,000.00

$45,000.00
$45,000.00

($10,000.00)
($10,000.00)

-18.18%
-18.18%

Total Category: 55 - PROFESSIONAL SERVICES:

0.00
0.00

0.00
0.00

26,432.41
26,432.41

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

Total Category: 60 - OTHER SERVICES:

108.90
108.90

116.36
116.36

0.00
0.00

$175.00
$175.00

$175.00
$175.00

$0.00
$0.00

0.00%
0.00%

Total Category: 65 - CAPITAL OUTLAY:

19.00
19.00

0.00
0.00

21.28
21.28

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

Total Category: 97 - INTERFUND ACTIVITY:

7,780.00
7,780.00

7,850.00
7,850.00

3,635.00
3,635.00

$7,270.00
$7,270.00

$7,270.00
$7,270.00

$0.00
$0.00

0.00%
0.00%

Total Department: 11 - ADMINISTRATIVE SERVICE:

1,253,981.26

1,255,359.12

912,592.53

$1,269,709.23

$1,314,022.70

$44,313.47

3.49%

TRAVEL/TRAINING
CAR ALLOWANCE
NEWSLETTER
ADVERTISING

Category: 54 - SUNDRY
01-11-5401
ELECTION EXPENSE
Category: 55 - PROFESSIONAL SERVICES
01-11-5517
BENEFITS CONSULTANT
Category: 60 - OTHER SERVICES
01-11-6005
NOTARY SURETY BONDS
Category: 65 - CAPITAL OUTLAY
01-11-6574
COMPUTER SOFTWARE
Category: 97 - INTERFUND ACTIVITY
01-11-9772
TECHNOLOGY USER FEE

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

01-11-5029
01-11-5030
01-11-5041
01-11-5044

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 6 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 12 - LEGAL/OTHER SERVICES

2023-2024
Total Activity

Account Number

Supplemental

1,692,146.56

01-12-6005

$1,032,530.00

68.57%

Based on FY26 YTD revenues Cemex is trending significantly higher than the previous year. Estimating expenditures assuming that this
trend continues based on FY2026 projected expenditures.

Outside Agency Contracts

Est. $15,000 for outside agency contracts

Total Category: 50 - SERVICES:

1,692,146.56

1,962,762.84

1,374,809.33

$1,505,850.00

$2,538,380.00

$1,032,530.00

68.57%

Total Category: 55 - PROFESSIONAL SERVICES:

56,679.16
10,000.00
66,679.16

95,069.16
18,354.85
113,424.01

60,332.50
391,267.22
451,599.72

$100,000.00
$411,268.00
$511,268.00

$100,000.00
$20,000.00
$120,000.00

$0.00
($391,268.00)
($391,268.00)

0.00%
-95.14%
-76.53%

60,012.06

86,584.53

88,185.98

$92,774.00

$57,706.00

($35,068.00)

-37.80%

$164,566.00

$96,356.00

($68,210.00)

-41.45%

Goal

Situation and Proposal

TMLIRP Rerate - Liability Ins

General Fund allocation of liability insurance premiums per TMLIRP

115,049.55

167,528.26

168,256.40

Goal

Situation and Proposal

Increase in Property Insurance per
TMLIRP

TMLIRP Rerate shows estimates a 17.36% increase in property insurance. Amount includes new facilities. This is the general fund
allocation of the premiums.

Total Category: 60 - OTHER SERVICES:

565.46
175,627.07

565.46
254,678.25

405.00
256,847.38

$566.00
$257,906.00

$450.00
$154,512.00

($116.00)
($103,394.00)

-20.49%
-40.09%

Total Category: 65 - CAPITAL OUTLAY:

0.00
0.00

4,200,701.80
4,200,701.80

4,651.08
4,651.08

$4,651.08
$4,651.08

$0.00
$0.00

($4,651.08)
($4,651.08)

-100.00%
-100.00%

0.00

0.00

77,351.75

$0.00

$0.00

$0.00

0.00%

SURETY BONDS

Category: 65 - CAPITAL OUTLAY
01-12-6570
LAND ACQUISITION
Category: 97 - INTERFUND ACTIVITY
01-12-9752
TRANSFER TO COURT RESTRICTED FUND

6/30/2026 8:35:04 AM

$2,538,380.00

CEMEX Grant

PROPERTY INSURANCE

Supplemental

$1,505,850.00

Situation and Proposal

Category: 60 - OTHER SERVICES
01-12-6001
AUTOMOBILE LIABILITY

01-12-6001

1,374,809.33

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Goal

Category: 55 - PROFESSIONAL SERVICES
01-12-5502
LEGAL FEES
01-12-5515
CONSULTANT SERVICES

Supplemental

1,962,762.84

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department: 12 - LEGAL/OTHER SERVICES
Category: 50 - SERVICES
01-12-5023
GRANTS AND INCENTIVES

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 7 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 12 - LEGAL/OTHER SERVICES

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

10,246,231.13
100,000.00
550.00
Total Category: 97 - INTERFUND ACTIVITY: 10,346,781.13

1,688,710.28
0.00
550.00
1,689,260.28

1,085,092.67
0.00
250.00
1,162,694.42

$2,426,852.00
$0.00
$500.00
$2,427,352.00

$8,823,000.00
$0.00
$500.00
$8,823,500.00

$6,396,148.00
$0.00
$0.00
$6,396,148.00

263.56%
0.00%
0.00%
263.50%

Total Department: 12 - LEGAL/OTHER SERVICES: 12,281,233.92

8,220,827.18

3,250,601.93

$4,707,027.08 $11,636,392.00

$6,929,364.92

147.21%

TRANSFER TO CAPITAL IMPROVEMENTS
TRANSFER TO TIRZ 3
TECHNOLOGY USER FEES

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

01-12-9760
01-12-9763
01-12-9772

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 8 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 13 - INFO TECHNOLOGY

2023-2024
Total Activity

Account Number

Total Category: 30 - SALARIES, WAGES, & BENEFITS:

287,302.96
724.09
227.08
5,947.27
21,908.83
458.04
329.66
48,960.58
26,842.50
280.53
3,459.95
760.36
605.78
397,807.63

210,160.97
602.33
0.00
5,037.30
16,044.08
537.54
188.99
36,331.16
21,344.74
197.41
2,381.82
555.50
417.07
293,798.91

$301,272.00
$720.00
$1,000.00
$8,400.03
$23,821.50
$386.00
$189.00
$51,878.00
$29,980.26
$321.00
$1,935.84
$796.00
$363.24
$421,062.87

$318,925.00
$1,200.00
$1,000.00
$8,400.00
$25,209.00
$538.00
$234.00
$54,899.00
$33,809.00
$321.00
$3,374.00
$842.00
$590.00
$449,341.00

$17,653.00
$480.00
$0.00
($0.03)
$1,387.50
$152.00
$45.00
$3,021.00
$3,828.74
$0.00
$1,438.16
$46.00
$226.76
$28,278.13

5.86%
66.67%
0.00%
0.00%
5.82%
39.38%
23.81%
5.82%
12.77%
0.00%
74.29%
5.78%
62.43%
6.72%

Total Category: 35 - SUPPLIES:

0.00
249.59
400.97
2,195.06
0.00
2,845.62

0.00
229.90
294.27
2,198.05
0.00
2,722.22

29.90
162.20
395.52
1,364.38
0.00
1,952.00

$500.00
$250.00
$400.00
$2,200.00
$100.00
$3,450.00

$500.00
$250.00
$400.00
$2,200.00
$100.00
$3,450.00

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

0.00%
0.00%
0.00%
0.00%
0.00%
0.00%

7,440.56
9,498.26
259,848.08

7,486.70
9,494.49
410,174.05

6,306.13
5,038.30
290,898.91

$6,314.00
$9,500.00
$541,000.00

$6,314.00
$9,500.00
$551,000.00

$0.00
$0.00
$10,000.00

0.00%
0.00%
1.85%

Category: 45 - MAINTENANCE
01-13-4501
FURN. FIXTURES. OFF EQUIPMENT
01-13-4502
COMPUTER EQUIPMENT
01-13-4504
SOFTWARE MAINTENANCE
Goal

Situation and Proposal

Expected Software Increases

Funding has been adjusted to account for anticipated increases in software licensing, maintenance, and subscription costs based on
historical vendor pricing trends and expected contract renewals.

Total Category: 45 - MAINTENANCE:
Category: 50 - SERVICES
01-13-5020
COMMUNICATIONS
01-13-5027
MEMBERSHIPS/SUBSCRIPT

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

278,897.11
546.62
209.22
3,880.22
21,121.39
419.66
313.71
45,488.72
31,276.76
214.04
2,708.79
735.90
407.09
386,219.23

Category: 35 - SUPPLIES
01-13-3502
POSTAGE/FREIGHT
01-13-3503
OFFICE SUPPLIES
01-13-3504
WEARING APPAREL
01-13-3509
COMPUTER SUPPLIES
01-13-3510
BOOKS & PERIODICALS

Supplemental

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department: 13 - INFO TECHNOLOGY
Category: 30 - SALARIES, WAGES, & BENEFITS
01-13-3001
SALARIES
01-13-3003
LONGEVITY
01-13-3007
OVERTIME
01-13-3010
INCENTIVES
01-13-3051
FICA/MEDICARE TAXES
01-13-3052
WORKMEN'S COMPENSATION
01-13-3053
UNEMPLOYMENT INSURANCE
01-13-3054
RETIREMENT
01-13-3055
HEALTH INSURANCE
01-13-3056
LIFE INS
01-13-3057
DENTAL INSURANCE
01-13-3058
LONG-TERM DISABILITY
01-13-3060
VISION INSURANCE

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

276,786.90

427,155.24

302,243.34

$556,814.00

$566,814.00

$10,000.00

1.80%

45,378.41
2,615.71

48,244.48
2,489.68

42,886.02
453.99

$49,780.00
$1,450.00

$49,780.00
$1,450.00

$0.00
$0.00

0.00%
0.00%

Page 9 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 13 - INFO TECHNOLOGY

2023-2024
Total Activity

Account Number

1,657.72
49,651.84

6,201.27
56,935.43

0.00
43,340.01

$7,600.00
$58,830.00

$7,600.00
$58,830.00

$0.00
$0.00

0.00%
0.00%

Total Category: 55 - PROFESSIONAL SERVICES:

23,448.41
23,448.41

60,265.77
60,265.77

38,294.05
38,294.05

$60,000.00
$60,000.00

$60,000.00
$60,000.00

$0.00
$0.00

0.00%
0.00%

Total Category: 65 - CAPITAL OUTLAY:

3,948.76
21.28
3,970.04

3,992.60
0.00
3,992.60

1,639.36
0.00
1,639.36

$4,000.00
$0.00
$4,000.00

$4,000.00
$0.00
$4,000.00

$0.00
$0.00
$0.00

0.00%
0.00%
0.00%

86,240.00

88,520.00

58,215.00

$116,430.00

$147,900.00

$31,470.00

27.03%

Category: 55 - PROFESSIONAL SERVICES
01-13-5515
CONSULTANT SERVICES
Category: 65 - CAPITAL OUTLAY
01-13-6573
COMPUTER EQUIPMENT
01-13-6574
COMPUTER SOFTWARE
Category: 97 - INTERFUND ACTIVITY
01-13-9772
TECHNOLOGY USER FEE

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 50 - SERVICES:

TRAVEL/TRAINING

Supplemental

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

01-13-5029

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Goal

Situation and Proposal

Technology Replacement Plan
Adjustments

Funding has been adjusted to reflect current market pricing for the City's core technology infrastructure. Replacement costs were updated
using recent purchases, vendor budgetary estimates, and current pricing information to ensure the Technology Replacement Plan remains
adequately funded and aligned with anticipated replacement expenses.

Total Category: 97 - INTERFUND ACTIVITY:

86,240.00

88,520.00

58,215.00

$116,430.00

$147,900.00

$31,470.00

27.03%

Total Department: 13 - INFO TECHNOLOGY:

829,162.04

1,037,398.89

739,482.67

$1,220,586.87

$1,290,335.00

$69,748.13

5.71%

Page 10 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 14 - PURCHASING

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 35 - SUPPLIES:

17,931.42
2,284.87
20,216.29

25,996.20
4,177.13
30,173.33

10,557.38
1,616.81
12,174.19

$20,000.00
$3,500.00
$23,500.00

$20,000.00
$3,500.00
$23,500.00

$0.00
$0.00
$0.00

0.00%
0.00%
0.00%

Total Category: 50 - SERVICES:

2,673.00
2,673.00

3,211.08
3,211.08

2,408.31
2,408.31

$2,675.00
$2,675.00

$3,675.00
$3,675.00

$1,000.00
$1,000.00

37.38%
37.38%

Total Department: 14 - PURCHASING:

22,889.29

33,384.41

14,582.50

$26,175.00

$27,175.00

$1,000.00

3.82%

Category: 50 - SERVICES
01-14-5022
RENTAL OF EQUIPMENT

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department: 14 - PURCHASING
Category: 35 - SUPPLIES
01-14-3502
POSTAGE/FREIGHT
01-14-3503
OFFICE SUPPLIES

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 11 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 15 - ACCOUNTING SERVICES

2023-2024
Total Activity

Account Number

Supplemental

01-15-3051
01-15-3052
01-15-3053
01-15-3054
01-15-3055
01-15-3056
01-15-3057
01-15-3058
01-15-3060

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

402,795.69
593.62
0.00
0.00

230,609.96
224.93
108.59
69.24

$331,570.15
$240.00
$1,000.00
$0.00

$343,994.83
$600.00
$1,000.00
$900.00

$12,424.68
$360.00
$0.00
$900.00

3.75%
150.00%
0.00%
0.00%

Total Category: 30 - SALARIES, WAGES, & BENEFITS:

20,798.21
419.66
292.89
43,677.56
17,162.27
179.97
1,594.38
713.87
187.69
359,217.28

32,546.04
458.04
412.46
66,332.62
15,258.67
286.64
1,194.70
1,051.31
289.53
521,219.32

17,513.91
537.54
189.00
38,438.90
11,670.03
196.75
701.21
600.18
191.48
301,051.72

$25,299.36
$386.00
$189.00
$55,096.39
$23,602.81
$321.00
$1,323.12
$869.80
$274.68
$440,172.31

$26,506.85
$538.00
$234.00
$57,726.04
$18,562.88
$321.00
$995.76
$908.15
$272.16
$452,559.67

$1,207.49
$152.00
$45.00
$2,629.65
($5,039.93)
$0.00
($327.36)
$38.35
($2.52)
$12,387.36

4.77%
39.38%
23.81%
4.77%
-21.35%
0.00%
-24.74%
4.41%
-0.92%
2.81%

Total Category: 35 - SUPPLIES:

0.00
645.48
0.00
0.00
4,539.86
5,185.34

0.00
733.43
0.00
0.00
4,750.65
5,484.08

0.00
648.76
411.01
0.00
2,654.02
3,713.79

$200.00
$700.00
$0.00
$50.00
$4,400.00
$5,350.00

$200.00
$1,000.00
$250.00
$100.00
$4,400.00
$5,950.00

$0.00
$300.00
$250.00
$50.00
$0.00
$600.00

0.00%
42.86%
0.00%
100.00%
0.00%
11.21%

Total Category: 45 - MAINTENANCE:

448.97
448.97

0.00
0.00

70.99
70.99

$500.00
$500.00

$500.00
$500.00

$0.00
$0.00

0.00%
0.00%

Total Category: 50 - SERVICES:

0.00
2,336.55
678.18
1,195.00
4,209.73

187.09
1,548.92
409.32
1,932.60
4,077.93

0.00
1,075.32
539.55
2,041.43
3,656.30

$1,000.00
$3,040.00
$400.00
$5,500.00
$9,940.00

$1,000.00
$1,200.00
$625.00
$5,500.00
$8,325.00

$0.00
($1,840.00)
$225.00
$0.00
($1,615.00)

0.00%
-60.53%
56.25%
0.00%
-16.25%

272,934.14
1,135.81
120.83
0.00

Goal

Situation and Proposal

New incentive pay

Accounting clerk $75/mo Assoc Degree

FICA/MEDICARE TAXES
WORKMEN'S COMPENSATION
UNEMPLOYMENT INSURANCE
RETIREMENT
HEALTH INSURANCE
LIFE INS
DENTAL INSURANCE
LONG-TERM DISABILITY
VISION INSURANCE

Category: 35 - SUPPLIES
01-15-3502
POSTAGE/FREIGHT/DEL.FEE
01-15-3503
OFFICE SUPPLIES
01-15-3504
WEARING APPAREL
01-15-3510
BOOKS & PERIODICALS
01-15-3520
FOOD
Category: 45 - MAINTENANCE
01-15-4501
FURN.FIXT. & OFF.MACH.
Category: 50 - SERVICES
01-15-5012
PRINTING
01-15-5020
COMMUNICATIONS
01-15-5027
MEMBERSHIPS
01-15-5029
TRAVEL/TRAINING

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department: 15 - ACCOUNTING SERVICES
Category: 30 - SALARIES, WAGES, & BENEFITS
01-15-3001
SALARIES
01-15-3003
LONGEVITY
01-15-3007
OVERTIME
01-15-3010
INCENTIVES

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 12 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 15 - ACCOUNTING SERVICES

2023-2024
Total Activity

Account Number

Supplemental

805.00

$1,000.00

$15,000.00

$14,000.00 1,400.00%

Situation and Proposal

Banking Fees

In prior FY these fees were coded differently- This is an expense to the City and needs to be budgeted. Approx $1,200/mo or $14,000/yr.

Category: 55 - PROFESSIONAL SERVICES
01-15-5501
AUDITS/CONTRACTS/STUDIES

805.00

54,322.47

12,661.91

$1,000.00

$15,000.00

$14,000.00 1,400.00%

33,239.98

46,123.98

37,768.80

$47,020.00

$55,750.00

$8,730.00

18.57%

Goal

Situation and Proposal

Increase in External Audit Contract

The Whitley Penn engagement for FY2026 audit is approx $66,000. Allocating 20% to the utility fund leaves $53,000 to be paid by the
General Fund which is about $10,000 more than the FY2026 budget allocation.

Total Category: 55 - PROFESSIONAL SERVICES:

33,239.98

46,123.98

37,768.80

$47,020.00

$55,750.00

$8,730.00

18.57%

Total Category: 97 - INTERFUND ACTIVITY:

2,775.00
2,775.00

2,780.00
2,780.00

1,315.00
1,315.00

$2,630.00
$2,630.00

$2,630.00
$2,630.00

$0.00
$0.00

0.00%
0.00%

Total Department: 15 - ACCOUNTING SERVICES:

405,881.30

634,007.78

360,238.51

$506,612.31

$540,714.67

$34,102.36

6.73%

Category: 97 - INTERFUND ACTIVITY
01-15-9772
TECHNOLOGY USER FEE

6/30/2026 8:35:04 AM

12,661.91

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Goal

Total Category: 54 - SUNDRY:

Supplemental

54,322.47

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Category: 54 - SUNDRY
01-15-5405
PERMITS & FEES

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 13 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 16 - CUSTOMER SERVICE

2023-2024
Total Activity

Account Number

Total Category: 30 - SALARIES, WAGES, & BENEFITS:

50,744.64
943.17
0.00
1,083.00
3,761.77
152.68
63.00
8,668.10
13,596.34
93.33
510.21
132.33
142.01
79,890.58

36,644.79
700.85
0.00
762.56
2,741.15
179.19
63.01
6,334.57
5,850.97
65.72
351.54
95.60
97.84
53,887.79

$52,681.62
$960.00
$100.00
$1,080.04
$4,193.86
$129.00
$63.00
$9,133.29
$15,371.28
$107.00
$825.24
$139.08
$138.60
$84,922.01

$54,530.42
$1,080.00
$100.00
$1,080.04
$4,344.47
$180.00
$78.00
$9,461.29
$9,281.44
$107.00
$497.88
$143.96
$138.60
$81,023.10

$1,848.80
$120.00
$0.00
$0.00
$150.61
$51.00
$15.00
$328.00
($6,089.84)
$0.00
($327.36)
$4.88
$0.00
($3,898.91)

3.51%
12.50%
0.00%
0.00%
3.59%
39.53%
23.81%
3.59%
-39.62%
0.00%
-39.67%
3.51%
0.00%
-4.59%

Total Category: 35 - SUPPLIES:

0.00
350.84
350.84

10.45
326.59
337.04

0.00
351.51
351.51

$0.00
$500.00
$500.00

$0.00
$500.00
$500.00

$0.00
$0.00
$0.00

0.00%
0.00%
0.00%

Total Category: 45 - MAINTENANCE:

152.88
152.88

0.00
0.00

0.00
0.00

$400.00
$400.00

$400.00
$400.00

$0.00
$0.00

0.00%
0.00%

Total Category: 50 - SERVICES:

1,094.57
1,094.57

798.15
798.15

318.79
318.79

$890.00
$890.00

$500.00
$500.00

($390.00)
($390.00)

-43.82%
-43.82%

83,553.00

76,031.00

69,779.00

$84,240.00

$101,735.00

$17,495.00

20.77%

6,150.27

5,426.92

$7,000.00

$11,375.00

$4,375.00

62.50%

Category: 45 - MAINTENANCE
01-16-4501
FURN., FIX, & OFF MACH EQ
Category: 50 - SERVICES
01-16-5020
COMMUNICATIONS
Category: 55 - PROFESSIONAL SERVICES
01-16-5527
HARRIS CTY APPRAISAL DIST

01-16-5528

Goal

Situation and Proposal

HCAD Allocation Increase

FY27 HCAD budget allocation is $101,735.

HARRIS CTY TAX OFFICE

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

49,225.51
885.26
0.00
1,085.98
3,615.40
139.89
9.01
8,126.39
16,005.36
71.35
0.00
128.44
82.34
79,374.93

Category: 35 - SUPPLIES
01-16-3502
POSTAGE
01-16-3503
OFFICE SUPPLIES

Supplemental

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department: 16 - CUSTOMER SERVICE
Category: 30 - SALARIES, WAGES, & BENEFITS
01-16-3001
SALARIES
01-16-3003
LONGEVITY
01-16-3007
OVERTIME
01-16-3010
INCENTIVES
01-16-3051
FICA/MEDICARE TAXES
01-16-3052
WORKMEN'S COMPENSATION
01-16-3053
UNEMPLOYMENT INSURANCE
01-16-3054
RETIREMENT
01-16-3055
HEALTH INSURANCE
01-16-3056
LIFE INS
01-16-3057
DENTAL INSURANCE
01-16-3058
LONG-TERM DISABILITY
01-16-3060
VISION INSURANCE

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

5,856.48

Page 14 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 16 - CUSTOMER SERVICE

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Goal

Situation and Proposal

HCTO- Tax Collection Fees

We have been notified of a change in the way Harris County charges tax collection fees going forward. The fee structure has not changed
since 2007. The fee will be calculated at $1.35 per parcel plus 0.0006 per $100 of valuation, as shown on the certified date roll provided by
the Harris Central Appraisal District. Based on this calculation, the estimated property tax collection fee for 2026 is $11,373.87. The fee
was calculated using the number of parcels from the 2025 tax year April certified roll and the total property tax levy from the TC 168 report
as of April 30, 2026.

Total Category: 55 - PROFESSIONAL SERVICES:

89,409.48

82,181.27

75,205.92

$91,240.00

$113,110.00

$21,870.00

23.97%

Total Category: 97 - INTERFUND ACTIVITY:

437.50
437.50

440.00
440.00

190.00
190.00

$380.00
$380.00

$380.00
$380.00

$0.00
$0.00

0.00%
0.00%

Total Department: 16 - CUSTOMER SERVICE:

170,820.20

163,647.04

129,954.01

$178,332.01

$195,913.10

$17,581.09

9.86%

Category: 97 - INTERFUND ACTIVITY
01-16-9772
TECHNOLOGY USER FEE

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Supplemental

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 15 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 19 - MUNICIPAL COURT

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 30 - SALARIES, WAGES, & BENEFITS:

170,726.13
1,562.64
71.67
603.38
13,631.42
419.66
140.43
29,642.32
61,297.67
214.04
3,343.21
481.59
326.03
282,460.19

190,139.66
1,739.84
1,109.44
601.73
14,078.71
458.04
245.21
31,805.45
52,704.80
280.00
3,792.88
496.38
607.72
298,059.86

132,110.40
1,061.05
1,297.40
885.28
9,826.90
537.54
296.36
22,432.92
35,616.93
179.41
2,211.40
325.18
359.62
207,140.39

$193,241.54
$1,860.00
$5,000.00
$600.08
$15,353.67
$386.00
$189.00
$33,430.39
$50,948.96
$321.00
$3,242.27
$510.16
$517.92
$305,600.99

$194,783.99
$1,260.00
$5,000.00
$1,200.16
$15,471.68
$538.00
$234.00
$33,687.38
$41,649.75
$321.00
$2,263.20
$514.23
$365.76
$297,289.15

$1,542.45
($600.00)
$0.00
$600.08
$118.01
$152.00
$45.00
$256.99
($9,299.21)
$0.00
($979.07)
$4.07
($152.16)
($8,311.84)

0.80%
-32.26%
0.00%
100.00%
0.77%
39.38%
23.81%
0.77%
-18.25%
0.00%
-30.20%
0.80%
-29.38%
-2.72%

Total Category: 35 - SUPPLIES:

1,516.90
0.00
210.35
0.00
1,727.25

1,433.06
71.98
0.00
0.00
1,505.04

1,720.30
586.33
30.00
0.00
2,336.63

$2,000.00
$0.00
$200.00
$100.00
$2,300.00

$2,000.00
$500.00
$200.00
$200.00
$2,900.00

$0.00
$500.00
$0.00
$100.00
$600.00

0.00%
0.00%
0.00%
100.00%
26.09%

Total Category: 45 - MAINTENANCE:

0.00
0.00

0.00
0.00

413.48
413.48

$500.00
$500.00

$500.00
$500.00

$0.00
$0.00

0.00%
0.00%

Total Category: 50 - SERVICES:

56.27
2,422.56
55.00
1,107.85
3,641.68

0.00
2,165.30
110.00
2,965.30
5,240.60

0.00
1,226.78
265.82
1,426.61
2,919.21

$1,000.00
$2,720.00
$300.00
$3,500.00
$7,520.00

$500.00
$2,720.00
$300.00
$4,000.00
$7,520.00

($500.00)
$0.00
$0.00
$500.00
$0.00

-50.00%
0.00%
0.00%
14.29%
0.00%

Category: 35 - SUPPLIES
01-19-3503
OFFICE SUPPLIES
01-19-3504
WEARING APPAREL
01-19-3510
BOOKS & PERIODICALS
01-19-3523
TOOLS/EQUIPMENT
Category: 45 - MAINTENANCE
01-19-4501
FURN., FIXT. & OFF. MACH.
Category: 50 - SERVICES
01-19-5012
PRINTING
01-19-5020
COMMUNICATIONS
01-19-5027
MEMBERSHIPS
01-19-5029
TRAVEL/TRAINING

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department: 19 - MUNICIPAL COURT
Category: 30 - SALARIES, WAGES, & BENEFITS
01-19-3001
SALARIES
01-19-3003
LONGEVITY
01-19-3007
OVERTIME
01-19-3010
INCENTIVES
01-19-3051
FICA/MEDICARE TAXES
01-19-3052
WORKMEN'S COMPENSATION
01-19-3053
UNEMPLOYMENT INSURANCE
01-19-3054
RETIREMENT
01-19-3055
HEALTH INSURANCE
01-19-3056
LIFE INS
01-19-3057
DENTAL INSURANCE
01-19-3058
LONG-TERM DISABILITY
01-19-3060
VISION INSURANCE

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 16 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 19 - MUNICIPAL COURT

2023-2024
Total Activity

Account Number

Supplemental

01-19-5405

0.00

01-19-5516

6/30/2026 8:35:04 AM

-100.00%

0.00

0.00

29,602.73

$0.00

$0.00

$0.00

0.00%

Goal

Situation and Proposal

Credit Card Processing Fees

The 5% Convenience Fee paid by Court Customers does not cover the fees charged by our Merchant Services provider. Approx
$4,000/mo is not covered and $42,000 will need to be added to the budget unless we increase the convenience fees. Currently working
with Tyler and Global Payments to get these fees reduced and this number may come down.
0.00

74.57

29,608.61

$800.00

$0.00

($800.00)

-100.00%

22,800.00

23,650.00

19,175.00

$30,000.00

$31,000.00

$1,000.00

3.33%

Goal

Situation and Proposal

Adjustment to Judges Rates

Proposing to increase the per-docket pay for the Presiding Judge to $425 and for Associate Judges to $375 from $300 per docket current
rate. Jail arraignments will remain at $100 each trip. Depending on the number of dockets scheduled the estimated increase is $1,000.
This rate has not been increased in the the last 10 years.
41,900.00

45,300.00

35,900.00

$45,000.00

$50,000.00

$5,000.00

11.11%

Goal

Situation and Proposal

Adjust Prosecutor Per Docket Rates

Prosecutors currently receive $300 per docket and $100 per pre-trial case review- proposing to increase to $325 per docket and keep the
case review the same. With two prosecutors assigned to each docket the budget needs to increase approx $5,000 to cover.
This rate has not been increased in the last 10 years.

COLLECTION AGENCY FEES

Supplemental

($800.00)

With a dedicated fee for Jurors in the Local Court Cost, these costs can be paid from fund 12- Restricted Court Fee Fund so reducing the
general fund budget by $800.00

PROSECUTORS

Supplemental

$0.00

Jury Expenses

Total Category: 54 - SUNDRY:

01-19-5506

$800.00

Situation and Proposal

Category: 55 - PROFESSIONAL SERVICES
01-19-5505
JUDGES
Supplemental

5.88

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Goal

CREDIT CARD FEES

Supplemental

74.57

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Category: 54 - SUNDRY
01-19-5404
JURY EXPENSE

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

2,040.50

3,150.00

2,177.50

$3,950.00

$0.00

($3,950.00)

-100.00%

Goal

Situation and Proposal

Shift to PD budget

Reduce and shift $3,000 to PD budget 01-21-5030 for Lexis Nexis real-time searches. Historically this has been paid from the Court
budget but the police officers are the ones using the service so it should be managed from their budget.

Page 17 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 19 - MUNICIPAL COURT

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 55 - PROFESSIONAL SERVICES:

3,034.03
0.00
69,774.53

21,101.02
0.00
93,201.02

11,458.45
2,750.00
71,460.95

$20,000.00
$0.00
$98,950.00

$20,000.00
$0.00
$101,000.00

$0.00
$0.00
$2,050.00

0.00%
0.00%
2.07%

Total Department: 19 - MUNICIPAL COURT:

357,603.65

398,081.09

313,879.27

$415,670.99

$409,209.15

($6,461.84)

-1.55%

INTERPRETERS
PROFESSIONAL SERVICES

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

01-19-5518
01-19-5530

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 18 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 21 - POLICE

2023-2024
Total Activity

Account Number

Supplemental

01-21-3010
01-21-3014
01-21-3051
01-21-3052
01-21-3053
01-21-3054
01-21-3055
01-21-3056
01-21-3057
01-21-3058
01-21-3060

2,771,139.32
7,425.51
265,738.17

1,243,076.72
3,938.23
130,933.82

$1,601,999.00
$4,752.00
$60,500.00

Goal

Situation and Proposal

Incl DEA OT

Amount includes OT to be reimbursed by DEA due to task force participation.

$1,613,947.00
$6,531.00
$149,211.00

$11,948.00
$1,779.00
$88,711.00

0.75%
37.44%
146.63%

Total Category: 30 - SALARIES, WAGES, & BENEFITS:

78,714.69
55,844.57
236,988.45
44,310.52
3,330.49
505,899.85
424,366.33
2,010.31
26,466.07
6,879.36
3,427.52
4,432,541.16

43,820.15
61,834.94
140,871.99
34,678.04
1,334.86
311,648.08
227,528.82
1,714.72
17,769.12
4,297.79
3,008.99
2,639,100.35

36,320.71
36,518.83
77,442.93
33,175.37
1,159.06
271,413.96
197,340.82
1,312.74
13,459.15
3,247.39
2,189.21
2,051,528.94

$39,936.78
$49,500.00
$130,944.00
$30,081.00
$1,005.00
$285,167.00
$252,808.00
$1,766.00
$16,378.00
$4,111.00
$2,970.00
$2,481,917.78

$47,460.00
$47,790.00
$142,668.00
$33,176.00
$1,284.00
$310,699.00
$293,800.00
$1,761.00
$25,755.00
$4,009.00
$2,828.00
$2,680,919.00

$7,523.22
($1,710.00)
$11,724.00
$3,095.00
$279.00
$25,532.00
$40,992.00
($5.00)
$9,377.00
($102.00)
($142.00)
$199,001.22

18.84%
-3.45%
8.95%
10.29%
27.76%
8.95%
16.21%
-0.28%
57.25%
-2.48%
-4.78%
8.02%

Total Category: 35 - SUPPLIES:

336.18
8,509.80
29,826.19
4,932.45
7,216.94
6,124.08
1,846.66
11,698.56
4,683.13
17,613.12
198.94
92,986.05

248.37
9,791.45
0.00
2,950.00
8,000.00
0.00
1,146.96
10,000.00
3,753.09
11,542.12
36.99
47,468.98

-17.40
4,911.00
1,136.00
0.00
4,466.46
0.00
609.54
8,521.49
1,840.37
5,861.29
162.15
27,490.90

$1,000.00
$10,000.00
$0.00
$0.00
$8,000.00
$0.00
$2,000.00
$10,000.00
$4,800.00
$16,700.00
$500.00
$53,000.00

$1,000.00
$10,000.00
$0.00
$0.00
$8,000.00
$0.00
$2,000.00
$10,000.00
$4,800.00
$16,700.00
$500.00
$53,000.00

$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%

Total Category: 40 - MAINTENANCE--BLDGS, STRUC:

0.00
0.00

0.00
0.00

42,046.00
42,046.00

$42,046.00
$42,046.00

$0.00
$0.00

($42,046.00)
($42,046.00)

-100.00%
-100.00%

INCENTIVES
S.T.E.P. PROGRAM
FICA/MEDICARE TAXES
WORKMEN'S COMPENSATION
UNEMPLOYMENT INSURANCE
RETIREMENT
HEALTH INSURANCE
LIFE INS
DENTAL INSURANCE
LONG-TERM DISABILITY
VISION INSURANCE

Category: 35 - SUPPLIES
01-21-3502
POSTAGE/FREIGHT/DEL. FEE
01-21-3503
OFFICE SUPPLIES
01-21-3504
WEARING APPAREL
01-21-3505
CRIME PREVENTION SUPPLIES
01-21-3508
CRIME SCENE SUPPLIES
01-21-3510
BOOKS AND PERIODICALS
01-21-3515
MEDICAL SUPPLIES
01-21-3519
AMMUNITION AND TARGETS
01-21-3520
FOOD
01-21-3523
TOOLS/EQUIPMENT
01-21-3534
PARTS AND MATERIALS
Category: 40 - MAINTENANCE--BLDGS, STRUC
01-21-4033
Police Dept Maintenance

6/30/2026 8:35:04 AM

1,655,683.21
4,923.97
129,985.67

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department: 21 - POLICE
Category: 30 - SALARIES, WAGES, & BENEFITS
01-21-3001
SALARIES
01-21-3003
LONGEVITY
01-21-3007
OVERTIME

2024-2025
Total Activity

Current
Fiscal Year
Budget
2025-2026

2025-2026
YTD Activity
Through Jun

Page 19 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 21 - POLICE

2023-2024
Total Activity

Account Number

Supplemental

01-21-4599

5,430.94
8,590.92
3,213.29
64,447.81
0.00

2,900.08
0.00
2,682.50
34,913.34
16,719.92

$5,597.00
$0.00
$5,200.00
$81,000.00
$25,080.00

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

$5,597.00
$0.00
$5,200.00
$81,000.00
$25,080.00

Goal

Situation and Proposal

Leased Vehicles for DEA Task Force

2 vehicles assigned to officers on DEA Task Force reimbursed at $900/mo (to be recognized as revenue)

$0.00
$0.00
$0.00
$0.00
$0.00

0.00%
0.00%
0.00%
0.00%
0.00%

Total Category: 45 - MAINTENANCE:

1,019.51
82,702.47

0.00
127,658.66

0.00
57,215.84

$0.00
$116,877.00

$0.00
$116,877.00

$0.00
$0.00

0.00%
0.00%

Total Category: 50 - SERVICES:

2,385.29
0.00
19,624.44
9,568.00
1,781.72
52,845.46
154,385.70
0.00
240,590.61

1,181.40
2,111.42
4,276.40
310.00
2,335.54
28,972.32
0.00
9,468.40
48,655.48

1,482.64
0.00
1,526.88
0.00
1,944.56
-129.82
10,000.00
56.82
14,881.08

$2,000.00
$0.00
$0.00
$0.00
$2,600.00
$0.00
$10,000.00
$0.00
$14,600.00

$2,000.00
$0.00
$0.00
$0.00
$2,600.00
$0.00
$0.00
$0.00
$4,600.00

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
($10,000.00)
$0.00
($10,000.00)

0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
-100.00%
0.00%
-68.49%

Total Category: 54 - SUNDRY:

2,072.13
2,072.13

1,000.00
1,000.00

0.00
0.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

Total Category: 55 - PROFESSIONAL SERVICES:

1,599.00
1,599.00

1,675.00
1,675.00

874.35
874.35

$1,800.00
$1,800.00

$1,800.00
$1,800.00

$0.00
$0.00

0.00%
0.00%

Total Category: 60 - OTHER SERVICES:

24,890.04
32.37
24,922.41

0.00
107.70
107.70

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%

Total Category: 65 - CAPITAL OUTLAY:

-1,961,247.88
-1,961,247.88

0.00
0.00

0.00
0.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

MISCELLANEOUS EQUIPMENT

Category: 50 - SERVICES
01-21-5012
PRINTING
01-21-5015
LAB TESTS
01-21-5020
COMMUNICATIONS
01-21-5022
RENTAL OF EQUIPMENT
01-21-5027
MEMBERSHIPS
01-21-5029
TRAVEL/TRAINING
01-21-5030
MAINTENANCE AGREEMENT
01-21-5032
HOSTED TRAINING
Category: 54 - SUNDRY
01-21-5402
JAIL EXPENSE
Category: 55 - PROFESSIONAL SERVICES
01-21-5515
CONSULTANT SERVICES
Category: 60 - OTHER SERVICES
01-21-6003
LIABILITY-FIRE & CASUALTY INSR
01-21-6005
NOTARY SURETY BONDS
Category: 65 - CAPITAL OUTLAY
01-21-6572
SPECIAL EQUIPMENT-

6/30/2026 8:35:04 AM

4,649.84
0.00
5,093.43
101,564.48
16,350.91

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Category: 45 - MAINTENANCE
01-21-4501
FURN. FIXT. & OFF. MACH.
01-21-4503
RADIO AND RADAR EQUIPMENT
01-21-4510
VEHICLE CLEANING
01-21-4520
AUTO REPAIR/OUTSOURCED
01-21-4522
LEASED VEHICLES

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 20 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 21 - POLICE

2023-2024
Total Activity

Account Number

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Category: 97 - INTERFUND ACTIVITY
01-21-9772
TECHNOLOGY USER FEE

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Total Category: 97 - INTERFUND ACTIVITY:

1,987.50
1,987.50

2,050.00
2,050.00

940.00
940.00

$1,880.00
$1,880.00

$1,880.00
$1,880.00

$0.00
$0.00

0.00%
0.00%

Total Department: 21 - POLICE:

2,918,153.45

2,867,716.17

2,194,977.11

$2,712,120.78

$2,859,076.00

$146,955.22

5.42%

Page 21 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 23 - COMMUNICATIONS

2023-2024
Total Activity

Account Number

Total Category: 30 - SALARIES, WAGES, & BENEFITS:

532,637.56
1,569.82
2,148.75
121,766.05
15,042.49
50,247.59
1,374.14
1,089.07
110,519.12
81,895.97
782.17
6,089.87
1,380.02
1,128.34
927,670.96

345,928.31
584.88
1,337.72
76,750.30
13,380.31
32,560.68
1,612.63
503.99
72,712.82
75,118.97
532.64
4,880.36
916.91
918.54
627,739.06

$555,965.75
$0.00
$2,280.02
$99,000.00
$16,199.82
$52,283.59
$1,159.00
$567.00
$113,733.34
$95,849.94
$868.22
$6,327.72
$1,494.15
$1,166.88
$946,895.43

$511,001.05
$25,000.00
$2,940.00
$156,992.00
$21,360.00
$54,873.00
$1,613.00
$624.00
$108,974.00
$132,618.00
$856.00
$7,766.00
$1,249.00
$1,378.00
$1,027,244.05

($44,964.70)
$25,000.00
$659.98
$57,992.00
$5,160.18
$2,589.41
$454.00
$57.00
($4,759.34)
$36,768.06
($12.22)
$1,438.28
($245.15)
$211.12
$80,348.62

-8.09%
0.00%
28.95%
58.58%
31.85%
4.95%
39.17%
10.05%
-4.18%
38.36%
-1.41%
22.73%
-16.41%
18.09%
8.49%

Total Category: 35 - SUPPLIES:

0.00
4,723.25
2,165.00
0.00
226.38
0.00
2,038.02
9,152.65

0.00
6,063.68
3,153.82
2,000.00
124.85
1,001.97
3,920.42
16,264.74

0.00
3,333.13
3,927.37
25.87
0.00
864.43
2,627.85
10,778.65

$100.00
$6,390.00
$6,475.00
$2,000.00
$400.00
$2,000.00
$3,000.00
$20,365.00

$100.00
$6,390.00
$6,475.00
$2,000.00
$400.00
$2,000.00
$3,000.00
$20,365.00

$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%

Total Category: 45 - MAINTENANCE:

3,440.55
1,243.97
0.00
913.73
5,598.25

6,717.00
985.00
0.00
535.62
8,237.62

6,364.74
535.00
0.00
0.00
6,899.74

$6,800.00
$1,250.00
$13,400.00
$1,000.00
$22,450.00

$6,800.00
$1,250.00
$0.00
$1,000.00
$9,050.00

$0.00
$0.00
($13,400.00)
$0.00
($13,400.00)

0.00%
0.00%
-100.00%
0.00%
-59.69%

103.21
3,000.03
1,029.00
806.65

0.00
3,588.40
579.00
688.31

100.00
1,877.63
312.00
129.57

$100.00
$5,648.00
$2,000.00
$1,200.00

$100.00
$5,648.00
$2,000.00
$1,200.00

$0.00
$0.00
$0.00
$0.00

0.00%
0.00%
0.00%
0.00%

Category: 45 - MAINTENANCE
01-23-4501
FURN.FIXT. & OFF.MACH.
01-23-4503
RADIO AND RADAR EQUIPMENT
01-23-4505
TELEPHONE MAINTENANCE
01-23-4599
MISCELLANEOUS EQUIPMENT

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

533,618.26
0.00
2,646.55
119,817.35
16,495.12
49,963.63
1,258.98
745.61
106,867.19
89,183.46
570.01
5,523.28
1,451.07
871.44
929,011.95

Category: 35 - SUPPLIES
01-23-3502
POSTAGE
01-23-3503
OFFICE SUPPLIES
01-23-3504
WEARING APPAREL
01-23-3505
CRIME PREVENTION SUPPLIES
01-23-3510
BOOKS AND PERIODICALS
01-23-3520
FOOD
01-23-3523
TOOLS/EQUIPMENT

Category: 50 - SERVICES
01-23-5012
PRINTING
01-23-5020
COMMUNICATIONS
01-23-5024
RADIO USAGE FEES
01-23-5027
MEMBERSHIPS

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department: 23 - COMMUNICATIONS
Category: 30 - SALARIES, WAGES, & BENEFITS
01-23-3001
SALARIES
01-23-3002
WAGES
01-23-3003
LONGEVITY
01-23-3007
OVERTIME
01-23-3010
INCENTIVES
01-23-3051
FICA/MEDICARE TAXES
01-23-3052
WORKMEN'S COMPENSATION
01-23-3053
UNEMPLOYMENT INSURANCE
01-23-3054
RETIREMENT
01-23-3055
HEALTH INSURANCE
01-23-3056
LIFE INS
01-23-3057
DENTAL INSURANCE
01-23-3058
LONG-TERM DISABILITY
01-23-3060
VISION INSURANCE

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 22 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 23 - COMMUNICATIONS

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 50 - SERVICES:

4,655.09
9,593.98

8,619.57
13,475.28

12,309.75
14,728.95

$20,000.00
$28,948.00

$20,000.00
$28,948.00

$0.00
$0.00

0.00%
0.00%

Total Category: 60 - OTHER SERVICES:

226.18
226.18

347.88
347.88

100.95
100.95

$600.00
$600.00

$600.00
$600.00

$0.00
$0.00

0.00%
0.00%

Total Category: 97 - INTERFUND ACTIVITY:

53,100.00
53,100.00

33,280.00
33,280.00

15,875.00
15,875.00

$31,750.00
$31,750.00

$31,750.00
$31,750.00

$0.00
$0.00

0.00%
0.00%

Total Department: 23 - COMMUNICATIONS:

1,006,683.01

999,276.48

676,122.35

$1,051,008.43

$1,117,957.05

$66,948.62

6.37%

TRAVEL/TRAINING

Category: 60 - OTHER SERVICES
01-23-6005
SURETY BONDS
Category: 97 - INTERFUND ACTIVITY
01-23-9772
TECHNOLOGY USER FEE

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

01-23-5029

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 23 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 25 - FIRE DEPARTMENT

2023-2024
Total Activity

Account Number

Total Category: 30 - SALARIES, WAGES, & BENEFITS:
Category: 35 - SUPPLIES
01-25-3502
SHIPPING/FREIGHT CHARGES
01-25-3503
OFFICE SUPPLIES
Supplemental

01-25-3504

01-25-3505
01-25-3510
01-25-3515
01-25-3517
01-25-3520

6/30/2026 8:35:04 AM

1,006,950.53
52,258.86
3,607.42
245,145.35
31,835.34
100,317.79
23,827.96
903.99
211,214.27
130,861.43
1,057.01
11,017.11
1,941.05
2,916.31
1,850.67
1,825,705.09

774,389.97
42,503.98
3,017.06
181,912.29
27,088.29
76,587.92
23,691.45
1,064.92
162,855.81
123,966.15
773.36
7,924.36
2,000.50
2,787.29
1,379.84
1,431,943.19

$972,239.00
$23,823.00
$3,526.30
$158,978.82
$62,129.95
$93,383.00
$20,797.00
$700.40
$199,399.00
$146,705.89
$1,089.21
$9,389.12
$2,567.00
$13,765.23
$1,790.66
$1,710,283.58

$969,078.00
$21,038.00
$4,853.00
$160,755.00
$59,382.00
$92,955.60
$23,692.00
$802.00
$186,036.00
$173,897.00
$1,050.00
$9,854.00
$2,338.00
$13,765.23
$1,678.00
$1,721,173.83

($3,161.00)
($2,785.00)
$1,326.70
$1,776.18
($2,747.95)
($427.40)
$2,895.00
$101.60
($13,363.00)
$27,191.11
($39.21)
$464.88
($229.00)
$0.00
($112.66)
$10,890.25

-0.33%
-11.69%
37.62%
1.12%
-4.42%
-0.46%
13.92%
14.51%
-6.70%
18.53%
-3.60%
4.95%
-8.92%
0.00%
-6.29%
0.64%

27.95
3,558.30

269.88
2,729.81

0.00
758.09

$500.00
$6,999.00

$500.00
$4,999.00

$0.00
($2,000.00)

0.00%
-28.58%

20,136.92

$162,350.00

$60,000.00

($102,350.00)

-63.04%

$0.00
$1,150.00
$40,000.00
$1,400.00
$11,900.00

$0.00
$1,150.00
$40,000.00
$1,400.00
$9,000.00

$0.00
$0.00
$0.00
$0.00
($2,900.00)

0.00%
0.00%
0.00%
0.00%
-24.37%

Situation and Proposal

Office Supply Reduction

Reduction of office supplies and moving funds to travel and training

166,724.81

118,438.19

Goal

Situation and Proposal

Reduction

Reducing wearing apparel line item and moving funds to other account

FIRE PREVENTION MATERIALS
BOOKS AND PERIODICALS
MEDICAL SUPPLIES
JANITORIAL SUPPLIES
FOOD

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

1,803,996.38
81,411.54
5,375.08
424,536.44
52,039.60
178,004.58
22,701.82
2,617.43
363,086.70
284,845.89
1,371.08
17,842.43
4,525.28
14,573.00
2,327.59
3,259,254.84

Goal

WEARING APPAREL

Supplemental

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department: 25 - FIRE DEPARTMENT
Category: 30 - SALARIES, WAGES, & BENEFITS
01-25-3001
SALARIES
01-25-3002
WAGES
01-25-3003
LONGEVITY
01-25-3007
OVERTIME
01-25-3010
INCENTIVES
01-25-3051
FICA/MEDICARE TAXES
01-25-3052
WORKMEN'S COMPENSATION
01-25-3053
UNEMPLOYMENT INSURANCE
01-25-3054
RETIREMENT
01-25-3055
HEALTH INSURANCE
01-25-3056
LIFE INS
01-25-3057
DENTAL INSURANCE
01-25-3058
LONG-TERM DISABILITY
01-25-3059
FIREFIGHTERS' RETIREMENT
01-25-3060
VISION INSURANCE

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

2,513.00
679.53
40,005.37
1,475.29
6,652.89

2,389.45
687.72
25,886.38
710.92
8,633.39

0.00
182.13
24,452.68
1,138.10
3,822.00

Page 24 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 25 - FIRE DEPARTMENT

2023-2024
Total Activity

Account Number

01-25-3523
01-25-3524
01-25-3525

Goal

Situation and Proposal

Food Budget Reduction

Reducing the funding ion food to move over to Travel and Training funding

Total Category: 35 - SUPPLIES:

83,120.61
-144.80
0.00
242,721.55

69,208.69
0.00
0.00
119,698.61

$98,000.00
$5,000.00
$5,000.00
$332,299.00

$60,000.00
$5,000.00
$5,000.00
$187,049.00

($38,000.00)
$0.00
$0.00
($145,250.00)

-38.78%
0.00%
0.00%
-43.71%

Total Category: 45 - MAINTENANCE:

8,614.63
410.68
88,153.71
45,645.71
142,824.73

224.30
1,364.48
72,643.83
0.00
74,232.61

2,627.19
150.00
21,322.05
40.13
24,139.37

$0.00
$2,500.00
$75,000.00
$0.00
$77,500.00

$0.00
$2,500.00
$75,000.00
$0.00
$77,500.00

$0.00
$0.00
$0.00
$0.00
$0.00

0.00%
0.00%
0.00%
0.00%
0.00%

183.56
28,000.00
11,476.81
13,350.00
4,444.66

685.44
0.00
17,625.27
0.00
3,172.31

68.37
0.00
11,129.96
0.00
1,312.32

$750.00
$0.00
$26,250.00
$0.00
$7,115.00

$750.00
$0.00
$18,000.00
$0.00
$5,000.00

$0.00
$0.00
($8,250.00)
$0.00
($2,115.00)

0.00%
0.00%
-31.43%
0.00%
-29.73%

Category: 45 - MAINTENANCE
01-25-4501
FURN, FIXT, & OFFICE EQPT.
01-25-4503
RADIO AND RADAR EQUIPMENT
01-25-4520
AUTO REPAIR/OUTSOURCED
01-25-4599
MAINTENANCE-MISC EQUIPMENT
Category: 50 - SERVICES
01-25-5012
PRINTING
01-25-5014
MEDICAL EXPENSES
01-25-5020
COMMUNICATIONS
01-25-5024
RADIO USAGE FEES
01-25-5027
MEMBERSHIPS

01-25-5029

Goal

Situation and Proposal

Membership Reduction in funds

Membership reduction in funds to reallocate to travel and training

TRAVEL/TRAINING
Total Category: 50 - SERVICES:

Category: 54 - SUNDRY
01-25-5405
LICENSES/PERMITS
Supplemental

20,983.56
78,438.59

0.00
21,483.02

45.00
12,555.65

$0.00
$34,115.00

$0.00
$23,750.00

$0.00
($10,365.00)

0.00%
-30.38%

932.00

33.00

0.00

$0.00

$4,831.00

$4,831.00

0.00%

$4,831.00

0.00%

Goal

Situation and Proposal

Increase in line item

We are increasing this line item to pay for required annual certifications and licenses for DSHS and TCFP

Total Category: 54 - SUNDRY:

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

61,491.53
14,400.97
37,380.90
334,910.54

TOOLS/EQUIPMENT
FEMA SUPPLIES
FEMA EQUIPMENT/REPAIRS

Supplemental

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Supplemental

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

932.00

33.00

0.00

$0.00

$4,831.00

Page 25 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 25 - FIRE DEPARTMENT

2023-2024
Total Activity

Account Number

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Category: 55 - PROFESSIONAL SERVICES
01-25-5508
MEDICAL AND OTHER WASTE-DISP
01-25-5512
ACCIDENT INSURANCE
01-25-5515
CONSULTANT SERVICES
01-25-5516
COLLECTION AGENCY FEES

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Total Category: 55 - PROFESSIONAL SERVICES:

578.10
-1,784,538.70
0.00
46,610.33
-1,737,350.27

613.51
0.00
54,976.00
38,739.25
94,328.76

692.99
0.00
33,270.00
32,549.98
66,512.97

$1,800.00
$0.00
$78,706.00
$53,900.00
$134,406.00

$1,800.00
$0.00
$71,000.00
$35,000.00
$107,800.00

$0.00
$0.00
($7,706.00)
($18,900.00)
($26,606.00)

0.00%
0.00%
-9.79%
-35.06%
-19.80%

Total Department: 25 - FIRE DEPARTMENT:

2,079,010.43

2,258,504.03

1,654,849.79

$2,288,603.58

$2,122,103.83

($166,499.75)

-7.28%

Page 26 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 30 - PUBLIC WORKS

2023-2024
Total Activity

Account Number

Total Category: 30 - SALARIES, WAGES, & BENEFITS:

101,100.66
586.88
0.00
7,748.87
152.68
111.34
16,900.12
7,369.71
93.33
510.21
266.91
139.34
134,980.05

76,694.88
451.28
184.64
5,877.97
179.19
63.00
12,994.95
5,850.97
65.72
351.54
202.07
96.01
103,012.22

$111,324.19
$600.00
$0.00
$8,562.20
$129.00
$63.00
$18,646.57
$8,231.53
$107.00
$497.88
$293.90
$136.08
$148,591.35

$115,779.86
$720.00
$600.08
$8,958.15
$180.00
$78.00
$19,508.85
$9,281.44
$107.00
$497.88
$305.66
$136.08
$156,153.00

$4,455.67
$120.00
$600.08
$395.95
$51.00
$15.00
$862.28
$1,049.91
$0.00
$0.00
$11.76
$0.00
$7,561.65

4.00%
20.00%
0.00%
4.62%
39.53%
23.81%
4.62%
12.75%
0.00%
0.00%
4.00%
0.00%
5.09%

Total Category: 35 - SUPPLIES:

81.66
1,707.89
313.97
0.00
2,739.14
4,842.66

124.80
1,165.18
445.53
0.00
2,497.11
4,232.62

62.40
130.30
25.00
0.00
909.52
1,127.22

$100.00
$3,000.00
$500.00
$100.00
$2,750.00
$6,450.00

$100.00
$3,000.00
$500.00
$100.00
$2,750.00
$6,450.00

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

0.00%
0.00%
0.00%
0.00%
0.00%
0.00%

296.04
6,408.18
7,598.51

99.99
6,743.89
8,560.38

0.00
4,580.02
651.82

$300.00
$7,124.00
$10,000.00

$300.00
$7,124.00
$3,000.00

$0.00
$0.00
($7,000.00)

0.00%
0.00%
-70.00%

Category: 50 - SERVICES
01-30-5012
PRINTING
01-30-5020
COMMUNICATIONS
01-30-5027
MEMBERSHIPS

01-30-5029
01-30-5420

Goal

Situation and Proposal

Line Item Reduction Due to Property
Sale

Reduction reflects the sale of the Taylor Road facility, eliminating the need for Property Owners Association (POA) fees previously charged
to this line item.

TRAVEL/TRAINING
LEASE OF REAL PROPERTY

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

98,811.48
527.81
92.32
7,571.47
139.89
109.56
15,976.70
8,617.03
71.51
482.79
261.24
105.55
132,767.35

Category: 35 - SUPPLIES
01-30-3502
POSTAGE/FREIGHT/DEL. FEE
01-30-3503
OFFICE SUPPLIES
01-30-3504
WEARING APPAREL
01-30-3510
BOOKS AND PERIODICALS
01-30-3520
FOOD

Supplemental

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department: 30 - PUBLIC WORKS
Category: 30 - SALARIES, WAGES, & BENEFITS
01-30-3001
SALARIES
01-30-3003
LONGEVITY
01-30-3010
INCENTIVES
01-30-3051
FICA/MEDICARE TAXES
01-30-3052
WORKMEN'S COMPENSATION
01-30-3053
UNEMPLOYMENT INSURANCE
01-30-3054
RETIREMENT
01-30-3055
HEALTH INSURANCE
01-30-3056
LIFE INS
01-30-3057
DENTAL INSURANCE
01-30-3058
LONG-TERM DISABILITY
01-30-3060
VISION INSURANCE

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

120.00
0.00

1,721.04
0.00

507.00
93,127.98

$4,000.00
$115,000.00

$4,000.00
$130,400.00

$0.00
$15,400.00

0.00%
13.39%

Page 27 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 30 - PUBLIC WORKS

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Goal

Situation and Proposal

Lease of Building

We currently lease the building on Taylor Road. We are budgeting for 12 months of a lease in this building for 2027

Total Category: 50 - SERVICES:

14,422.73

17,125.30

98,866.82

$136,424.00

$144,824.00

$8,400.00

6.16%

Total Category: 55 - PROFESSIONAL SERVICES:

64,388.68
64,388.68

66,984.19
66,984.19

27,474.35
27,474.35

$70,000.00
$70,000.00

$70,000.00
$70,000.00

$0.00
$0.00

0.00%
0.00%

Total Category: 65 - CAPITAL OUTLAY:

0.00
0.00

0.00
0.00

0.00
0.00

$1,600.00
$1,600.00

$1,600.00
$1,600.00

$0.00
$0.00

0.00%
0.00%

Total Category: 97 - INTERFUND ACTIVITY:

1,975.00
8,752.00
10,727.00

1,980.00
0.00
1,980.00

910.00
0.00
910.00

$1,820.00
$0.00
$1,820.00

$1,820.00
$0.00
$1,820.00

$0.00
$0.00
$0.00

0.00%
0.00%
0.00%

Total Department: 30 - PUBLIC WORKS:

227,148.42

225,302.16

231,390.61

$364,885.35

$380,847.00

$15,961.65

4.37%

Category: 55 - PROFESSIONAL SERVICES
01-30-5515
CONSULTANT SERVICES
Category: 65 - CAPITAL OUTLAY
01-30-6574
COMPUTER SOFTWARE
Category: 97 - INTERFUND ACTIVITY
01-30-9772
TECHNOLOGY USER FEE
01-30-9791
EQUIPMENT USER FEE

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Supplemental

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 28 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 31 - COMMUNITY DEVELOPMENT

2023-2024
Total Activity

Account Number

Total Category: 30 - SALARIES, WAGES, & BENEFITS:

179,484.73
430.90
0.00
4,367.72
13,223.50
346.51
242.40
30,430.94
30,598.72
241.03
2,300.41
471.63
434.07
262,572.56

196,819.59
117.09
0.00
6,108.68
15,011.05
537.54
378.03
34,029.28
26,519.89
260.32
1,693.99
518.13
381.22
282,374.81

$284,414.85
$780.00
$1,000.00
$4,379.96
$22,228.97
$292.00
$252.00
$48,409.76
$65,557.93
$427.00
$4,352.88
$750.86
$742.56
$433,588.77

$291,434.76
$600.00
$1,000.00
$9,480.00
$23,142.38
$538.00
$312.00
$50,398.96
$43,440.36
$428.00
$2,472.72
$769.39
$560.40
$424,576.97

$7,019.91
($180.00)
$0.00
$5,100.04
$913.41
$246.00
$60.00
$1,989.20
($22,117.57)
$1.00
($1,880.16)
$18.53
($182.16)
($9,011.80)

2.47%
-23.08%
0.00%
116.44%
4.11%
84.25%
23.81%
4.11%
-33.74%
0.23%
-43.19%
2.47%
-24.53%
-2.08%

Total Category: 35 - SUPPLIES:

2,431.48
567.15
1,510.76
1,075.00
0.00
5,584.39

1,009.97
320.77
154.29
3,975.00
0.00
5,460.03

1,193.35
511.77
0.00
255.27
0.00
1,960.39

$3,000.00
$750.00
$700.00
$5,000.00
$300.00
$9,750.00

$3,000.00
$750.00
$700.00
$5,000.00
$300.00
$9,750.00

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

0.00%
0.00%
0.00%
0.00%
0.00%
0.00%

Total Category: 45 - MAINTENANCE:

526.47
526.47

0.00
0.00

0.00
0.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

8,207.26
226.89
3,829.01
1,142.18
6,451.98

737.57
571.10
3,996.20
1,584.78
7,334.34

0.00
302.14
3,381.78
868.32
8,558.26

$100.00
$600.00
$3,924.00
$900.00
$9,500.00

$100.00
$600.00
$3,924.00
$900.00
$14,000.00

$0.00
$0.00
$0.00
$0.00
$4,500.00

0.00%
0.00%
0.00%
0.00%
47.37%

Category: 45 - MAINTENANCE
01-31-4501
MAINT.-FURNITURE AND EQUIP.
Category: 50 - SERVICES
01-31-5008
ABATEMENT/SUBSTANDARD PROPERTY
01-31-5012
PRINTING
01-31-5020
COMMUNICATIONS
01-31-5027
MEMBERSHIPS
01-31-5029
TRAVEL/TRAINING

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

197,980.75
459.66
2,413.09
5,564.36
15,450.25
449.73
245.17
33,031.40
40,970.57
132.61
2,274.29
520.06
353.34
299,845.28

Category: 35 - SUPPLIES
01-31-3503
OFFICE SUPPLIES
01-31-3504
WEARING APPAREL
01-31-3510
BOOKS AND PERIODICALS
01-31-3521
ANIMAL CONTROL
01-31-3523
TOOLS/EQUIPMENT

Supplemental

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department: 31 - COMMUNITY DEVELOPMENT
Category: 30 - SALARIES, WAGES, & BENEFITS
01-31-3001
SALARIES
01-31-3003
LONGEVITY
01-31-3007
OVERTIME
01-31-3010
INCENTIVES
01-31-3051
FICA/MEDICARE TAXES
01-31-3052
WORKMEN'S COMPENSATION
01-31-3053
UNEMPLOYMENT INSURANCE
01-31-3054
RETIREMENT
01-31-3055
HEALTH INSURANCE
01-31-3056
LIFE INS
01-31-3057
DENTAL INSURANCE
01-31-3058
LONG-TERM DISABILITY
01-31-3060
VISION INSURANCE

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Goal

Situation and Proposal

ICSC Red River

• ICSC Red River Booth and PCDS Attendance: $3,000 (half is a one-time set up expense, half is recurring, economic development).

Page 29 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 31 - COMMUNITY DEVELOPMENT

2023-2024
Total Activity

Account Number

01-31-5045

Total Category: 50 - SERVICES:
Category: 55 - PROFESSIONAL SERVICES
01-31-5515
CONSULTANT

0.00
19,857.32

422.84
14,646.83

402.30
13,512.80

$1,500.00
$16,524.00

$1,500.00
$21,024.00

$0.00
$4,500.00

0.00%
27.23%

138,864.30

170,466.01

99,971.47

$166,400.00

$190,400.00

$24,000.00

14.42%

Goal

Situation and Proposal

Retail Attractions Consultant

Retail Attractions Consultant Services: $24,000 (for 1 year). The department is seeking to address longstanding commercial vacancy
issues.

Total Category: 55 - PROFESSIONAL SERVICES:

138,864.30

170,466.01

99,971.47

$166,400.00

$190,400.00

$24,000.00

14.42%

Total Category: 65 - CAPITAL OUTLAY:

0.00
0.00

249.99
249.99

0.00
0.00

$600.00
$600.00

$600.00
$600.00

$0.00
$0.00

0.00%
0.00%

Total Category: 97 - INTERFUND ACTIVITY:

2,725.00
2,725.00

2,850.00
2,850.00

2,345.00
2,345.00

$4,690.00
$4,690.00

$4,690.00
$4,690.00

$0.00
$0.00

0.00%
0.00%

Total Department: 31 - COMMUNITY DEVELOPMENT:

467,402.76

456,245.42

400,164.47

$631,552.77

$651,040.97

$19,488.20

3.09%

Category: 65 - CAPITAL OUTLAY
01-31-6571
OFFICE FURNITURE & EQUIPMENT
Category: 97 - INTERFUND ACTIVITY
01-31-9772
TECHNOLOGY USER FEE

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

TAMIO Conference for Communications Specialist: $1,500 (recurring travel/training).

SPECIAL EVENT

Supplemental

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

TAMIO Conference

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 30 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 32 - STREETS

2023-2024
Total Activity

Account Number

Total Category: 30 - SALARIES, WAGES, & BENEFITS:

219,962.30
28.38
810.93
527.43
16,629.09
5,244.30
537.11
36,397.28
35,110.21
339.99
3,456.87
571.68
658.09
320,273.66

182,926.08
124.08
1,388.23
387.37
13,629.91
7,721.42
252.39
30,722.74
42,647.95
263.12
3,398.88
477.91
577.70
284,517.78

$263,043.87
$240.00
$15,000.00
$0.00
$21,041.24
$4,425.00
$189.00
$45,823.14
$46,443.32
$428.00
$2,931.60
$685.90
$635.40
$400,886.47

$272,459.88
$600.00
$15,000.00
$300.00
$22,060.00
$7,722.00
$312.00
$48,041.00
$67,618.00
$428.00
$4,812.00
$720.00
$818.00
$440,890.88

$9,416.01
$360.00
$0.00
$300.00
$1,018.76
$3,297.00
$123.00
$2,217.86
$21,174.68
$0.00
$1,880.40
$34.10
$182.60
$40,004.41

3.58%
150.00%
0.00%
0.00%
4.84%
74.51%
65.08%
4.84%
45.59%
0.00%
64.14%
4.97%
28.74%
9.98%

Total Category: 35 - SUPPLIES:

2,968.59
0.00
2,288.55
40,020.10
45,277.24

5,192.79
0.00
3,737.62
44,919.17
53,849.58

1,856.21
2,171.79
6,504.52
21,068.02
31,600.54

$5,000.00
$2,750.00
$6,500.00
$50,000.00
$64,250.00

$5,000.00
$2,750.00
$6,500.00
$50,000.00
$64,250.00

$0.00
$0.00
$0.00
$0.00
$0.00

0.00%
0.00%
0.00%
0.00%
0.00%

Total Category: 40 - MAINTENANCE--BLDGS, STRUC:

8,485.28
32,995.85
24,397.00
65,878.13

59,633.00
25,903.88
25,000.00
110,536.88

63,652.87
9,732.01
20,343.09
93,727.97

$60,000.00
$32,500.00
$25,000.00
$117,500.00

$60,000.00
$32,500.00
$25,000.00
$117,500.00

$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

$800.00
$0.00

$800.00
$3,000.00

$0.00
$3,000.00

0.00%
0.00%

Category: 40 - MAINTENANCE--BLDGS, STRUC
01-32-4002
STREET SIGNS
01-32-4003
STREET MAINTENANCE MAT'L
01-32-4004
SIDEWALK REPLACEMENT
Category: 45 - MAINTENANCE
01-32-4503
RADIO/RADAR EQUIPMENT
01-32-4507
BRIDGE MAINTENANCE

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

175,559.80
436.53
1,895.63
408.76
12,923.28
5,367.83
462.09
28,097.18
40,618.83
197.78
2,472.12
408.45
314.57
269,162.85

Category: 35 - SUPPLIES
01-32-3504
WEARING APPAREL
01-32-3520
FOOD
01-32-3523
TOOLS/EQUIPMENT
01-32-3534
PARTS AND MATERIALS

Supplemental

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department: 32 - STREETS
Category: 30 - SALARIES, WAGES, & BENEFITS
01-32-3001
SALARIES
01-32-3003
LONGEVITY
01-32-3007
OVERTIME
01-32-3010
INCENTIVES
01-32-3051
FICA/MEDICARE TAXES
01-32-3052
WORKMEN'S COMPENSATION
01-32-3053
UNEMPLOYMENT INSURANCE
01-32-3054
RETIREMENT
01-32-3055
HEALTH INSURANCE
01-32-3056
LIFE INS
01-32-3057
DENTAL
01-32-3058
LONG-TERM DISABILITY
01-32-3060
VISION INSURANCE

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Goal

Situation and Proposal

New Line Item - Bridge Maintenance

New line item established to fund basic maintenance and minor repairs to City bridge infrastructure, including the Lakeview Drive Bridge at
Elwood Drive, the Rio Grande Drive Bridge at Village Drive, and the Tahoe Drive Bridge at North Tahoe Drive. Funding will support
activities such as erosion repair, embankment stabilization, backfill replacement, scour protection, and minor structural repairs necessary
to preserve the serviceability of these assets.

Page 31 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 32 - STREETS

2023-2024
Total Activity

Account Number
STORMWATER MAINTENANCE

Supplemental

01-32-4598

0.00

0.00

$0.00

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

$3,000.00

$3,000.00

0.00%

Goal

Situation and Proposal

New Line Item - Stormwater
Maintenance

New line item established to fund routine maintenance and minor repairs to the City's stormwater infrastructure. Funding will support
activities such as inlet and catch basin repairs, replacement of damaged grates and frames, erosion control measures, sediment and
debris removal, and restoration of areas impacted by drainage failures.

Total Category: 45 - MAINTENANCE:

0.00
0.00

4,526.79
4,526.79

1,796.25
1,796.25

$5,500.00
$6,300.00

$5,500.00
$12,300.00

$0.00
$6,000.00

0.00%
95.24%

Total Category: 50 - SERVICES:

205,211.73
4,225.67
1,953.85
2,628.65
214,019.90

177,720.42
9,607.24
3,044.95
4,102.97
194,475.58

119,886.30
6,579.29
3,600.10
1,995.00
132,060.69

$187,000.00
$2,402.00
$5,500.00
$6,500.00
$201,402.00

$187,000.00
$2,402.00
$5,500.00
$6,500.00
$201,402.00

$0.00
$0.00
$0.00
$0.00
$0.00

0.00%
0.00%
0.00%
0.00%
0.00%

Total Category: 55 - PROFESSIONAL SERVICES:

20,670.00
5,430.00
26,100.00

19,294.00
4,000.00
23,294.00

8,282.00
0.00
8,282.00

$18,500.00
$6,500.00
$25,000.00

$19,500.00
$6,500.00
$26,000.00

$1,000.00
$0.00
$1,000.00

5.41%
0.00%
4.00%

Total Category: 97 - INTERFUND ACTIVITY:

875.00
80,873.47
81,748.47

980.00
67,625.00
68,605.00

440.00
19,223.50
19,663.50

$880.00
$38,447.00
$39,327.00

$880.00
$28,620.00
$29,500.00

$0.00
($9,827.00)
($9,827.00)

0.00%
-25.56%
-24.99%

Total Department: 32 - STREETS:

702,186.59

775,561.49

571,648.73

$854,665.47

$891,842.88

$37,177.41

4.35%

ORNMNTL STREET LIGHT MAIN

Category: 50 - SERVICES
01-32-5016
STREET LIGHTING
01-32-5020
COMMUNICATIONS
01-32-5022
RENTAL OF EQUIPMENT
01-32-5029
TRAVEL/TRAINING
Category: 55 - PROFESSIONAL SERVICES
01-32-5507
MOSQUITO SPRAYING
01-32-5515
CONSULTANT SERVICES
Category: 97 - INTERFUND ACTIVITY
01-32-9772
TECHNOLOGY USER FEE
01-32-9791
EQUIPMENT USER FEE

6/30/2026 8:35:04 AM

0.00

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

01-32-4508

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 32 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 33 - BUILDING MAINTENANCE

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 30 - SALARIES, WAGES, & BENEFITS:

109,187.39
9,624.72
1.32
511.53
0.00
9,125.77
1,894.95
152.11
18,859.60
295.88
139.59
938.50
309.14
206.00
151,246.50

97,090.96
56.80
120.95
117.04
0.00
7,374.13
624.98
172.71
16,151.54
12,379.70
186.67
1,003.37
255.94
155.86
135,690.65

112,869.38
0.00
168.79
1,023.15
1,015.41
8,701.69
2,531.79
336.78
19,188.28
10,469.18
224.52
921.13
295.29
117.85
157,863.24

$187,384.00
$0.00
$180.00
$2,000.00
$1,600.00
$14,629.00
$527.00
$252.00
$31,859.00
$45,463.00
$621.00
$2,916.00
$785.00
$640.00
$288,856.00

$192,471.64
$0.00
$840.00
$2,000.00
$2,400.00
$15,124.95
$2,532.00
$312.00
$32,938.77
$15,596.04
$428.00
$1,476.96
$508.13
$152.16
$266,780.65

$5,087.64
$0.00
$660.00
$0.00
$800.00
$495.95
$2,005.00
$60.00
$1,079.77
($29,866.96)
($193.00)
($1,439.04)
($276.87)
($487.84)
($22,075.35)

2.72%
0.00%
366.67%
0.00%
50.00%
3.39%
380.46%
23.81%
3.39%
-65.70%
-31.08%
-49.35%
-35.27%
-76.23%
-7.64%

Total Category: 35 - SUPPLIES:

1,065.92
19,145.02
580.91
2,975.20
782.75
0.00
0.00
996.04
25,545.84

960.25
16,101.20
343.63
819.69
452.45
117.86
0.00
815.00
19,610.08

1,919.92
20,042.72
339.32
1,461.14
3,917.91
190.49
0.00
435.00
28,306.50

$2,200.00
$22,500.00
$750.00
$1,500.00
$3,000.00
$2,000.00
$250.00
$7,000.00
$39,200.00

$2,200.00
$22,500.00
$750.00
$1,500.00
$3,000.00
$2,000.00
$250.00
$7,000.00
$39,200.00

$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%

9,104.61
-3,756.94
15,026.84
1,140.91
14,820.00

5,779.14
0.00
13,023.16
9,011.34
13,135.28

4,643.44
0.00
12,274.89
6,651.43
14,061.75

$7,000.00
$0.00
$13,500.00
$13,000.00
$13,000.00

$7,000.00
$0.00
$13,500.00
$13,000.00
$88,000.00

$0.00
$0.00
$0.00
$0.00
$75,000.00

0.00%
0.00%
0.00%
0.00%
576.92%

Category: 35 - SUPPLIES
01-33-3504
WEARING APPAREL
01-33-3517
JANITORIAL SUPPLIES
01-33-3520
FOOD
01-33-3523
TOOLS/EQUIPMENT
01-33-3540
POWERED EQUIPMENT
01-33-3541
SAFETY PRODUCTS
01-33-3542
FIRST AID
01-33-3543
SECURITY SUPPLIES
Category: 40 - MAINTENANCE--BLDGS, STRUC
01-33-4001
MAINTENANCE-BLDG & GROUNDS
01-33-4002
MAINT-INSURED REPAIRS
01-33-4011
CITY HALL/CIVIC CENTER BUILDING MAINTENANCE
01-33-4021
POLICE DEPARTMENT BUILDING MAINTENANCE
01-33-4025
FIRE DEPARTMENT BUILDING MAINTENANCE

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department: 33 - BUILDING MAINTENANCE
Category: 30 - SALARIES, WAGES, & BENEFITS
01-33-3001
SALARIES
01-33-3002
WAGES
01-33-3003
LONGEVITY
01-33-3007
OVERTIME
01-33-3010
INCENTIVES
01-33-3051
FICA/MEDICARE TAXES
01-33-3052
WORKMEN'S COMPENSATION
01-33-3053
UNEMPLOYMENT INSURANCE
01-33-3054
RETIREMENT
01-33-3055
HEALTH INSURANCE
01-33-3056
LIFE INS
01-33-3057
DENTAL
01-33-3058
LONG-TERM DISABILITY
01-33-3060
VISION INSURANCE

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 33 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 33 - BUILDING MAINTENANCE

2023-2024
Total Activity

Account Number

01-33-4030

Situation and Proposal

FD Sewer Line

The Sewer line at the fire station is in need of being replaced. The line, original to the building, is experiencing major issues and potential
collapse. The line needs to be replaced completely.

7,919.99
44,255.41

6,437.18
47,386.10

2,979.09
40,610.60

$8,000.00
$54,500.00

$8,000.00
$129,500.00

$0.00
$75,000.00

0.00%
137.61%

Total Category: 45 - MAINTENANCE:

3,355.90
3,355.90

0.00
0.00

0.00
0.00

$4,500.00
$4,500.00

$4,500.00
$4,500.00

$0.00
$0.00

0.00%
0.00%

Total Category: 50 - SERVICES:

117,294.21
316.08
0.00
1,666.43
119,276.72

133,945.55
421.05
608.34
441.76
135,416.70

71,027.14
296.47
330.42
0.00
71,654.03

$149,000.00
$1,310.00
$1,000.00
$2,000.00
$153,310.00

$149,000.00
$1,310.00
$1,000.00
$2,000.00
$153,310.00

$0.00
$0.00
$0.00
$0.00
$0.00

0.00%
0.00%
0.00%
0.00%
0.00%

Total Category: 55 - PROFESSIONAL SERVICES:

1,168.71
2,816.44
3,985.15

980.84
17,100.00
18,080.84

383.50
2,587.50
2,971.00

$6,500.00
$5,000.00
$11,500.00

$6,500.00
$5,000.00
$11,500.00

$0.00
$0.00
$0.00

0.00%
0.00%
0.00%

Total Category: 65 - CAPITAL OUTLAY:

71,071.43
1,105.00
72,176.43

57,946.72
0.00
57,946.72

32,276.21
0.00
32,276.21

$70,000.00
$0.00
$70,000.00

$70,000.00
$0.00
$70,000.00

$0.00
$0.00
$0.00

0.00%
0.00%
0.00%

425.00

430.00

190.00

$380.00

$1,880.00

$1,500.00

394.74%

Category: 45 - MAINTENANCE
01-33-4501
FURN.,FIXT.,& OFF. MACH.
Category: 50 - SERVICES
01-33-5017
UTILITIES
01-33-5020
COMMUNICATIONS
01-33-5029
TRAVEL/TRAINING
01-33-5040
BUILDING MAINT-OUTSOURCING
Category: 55 - PROFESSIONAL SERVICES
01-33-5521
PEST CONTROL SERVICES
01-33-5530
PROFESSIONAL SERVICES
Category: 65 - CAPITAL OUTLAY
01-33-6580
BLDG & GROUND IMPROVEMENT
01-33-6598
FURN. & EQUIPMENT
Category: 97 - INTERFUND ACTIVITY
01-33-9772
TECHNOLOGY USER FEE

01-33-9791

Goal

Situation and Proposal

Technology Replacement Plan
Updates

Funding was adjusted to reflect updated replacement cost estimates and the addition of previously unplanned technology assets to the
Technology Replacement Plan. These changes help ensure adequate funding is available for future replacements and maintain the longterm sustainability of the City's technology lifecycle program.

Total Category: 97 - INTERFUND ACTIVITY:

6,964.00
7,389.00

0.00
430.00

0.00
190.00

$0.00
$380.00

$0.00
$1,880.00

$0.00
$1,500.00

0.00%
394.74%

Total Department: 33 - BUILDING MAINTENANCE:

427,230.95

414,561.09

333,871.58

$622,246.00

$676,670.65

$54,424.65

8.75%

EQUIPMENT USER FEE

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Goal

PUBLIC WORKS BULDING MAINTENANCE
Total Category: 40 - MAINTENANCE--BLDGS, STRUC:

Supplemental

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Supplemental

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 34 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 35 - SOLID WASTE

2023-2024
Total Activity

Account Number

Supplemental

01-35-5509
01-35-5519

441,447.99

6/30/2026 8:35:04 AM

192,842.46

$472,012.00

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

$490,892.48

$18,880.48

4.00%

Goal

Situation and Proposal

Line Item Increase Due to Consumer
Price Index

Budget increased to account for an anticipated Consumer Price Index (CPI) adjustment in solid waste service costs. Forecasting 4%.

STORM CLEAN-UP-DEBRIS REMOVAL
RECYCLING PROGRAM

Supplemental

438,956.36

Current
Fiscal Year
Budget
2025-2026

367,756.04
116,241.12

0.00
112,000.92

0.00
49,448.40

$18,000.00
$123,042.00

$18,000.00
$127,963.68

$0.00
$4,921.68

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department: 35 - SOLID WASTE
Category: 55 - PROFESSIONAL SERVICES
01-35-5508
SOLID WASTECOLLECTION SERVICES

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

0.00%
4.00%

Goal

Situation and Proposal

Line Item Increase Due to Consumer
Price Index

Budget increased to account for an anticipated Consumer Price Index (CPI) adjustment in solid waste service costs. Forecasting 4%.

Total Category: 55 - PROFESSIONAL SERVICES:

925,445.15

550,957.28

242,290.86

$613,054.00

$636,856.16

$23,802.16

3.88%

Total Department: 35 - SOLID WASTE:

925,445.15

550,957.28

242,290.86

$613,054.00

$636,856.16

$23,802.16

3.88%

Page 35 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 36 - FLEET SERVICES

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 30 - SALARIES, WAGES, & BENEFITS:

2,635.17
2,635.17

0.00
0.00

0.00
0.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

Total Category: 35 - SUPPLIES:

0.00
148,179.27
0.00
148,179.27

17.35
146,292.20
149.99
146,459.54

0.00
87,858.80
0.00
87,858.80

$0.00
$148,000.00
$0.00
$148,000.00

$0.00
$148,000.00
$0.00
$148,000.00

$0.00
$0.00
$0.00
$0.00

0.00%
0.00%
0.00%
0.00%

Total Category: 45 - MAINTENANCE:

42,568.54
42,568.54

24,104.54
24,104.54

13,967.55
13,967.55

$27,500.00
$27,500.00

$27,500.00
$27,500.00

$0.00
$0.00

0.00%
0.00%

Total Category: 50 - SERVICES:

662.33
662.33

0.00
0.00

0.00
0.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

Total Category: 54 - SUNDRY:

2,532.97
2,532.97

1,472.21
1,472.21

1,574.20
1,574.20

$3,500.00
$3,500.00

$3,500.00
$3,500.00

$0.00
$0.00

0.00%
0.00%

Total Category: 65 - CAPITAL OUTLAY:

4,942.95
4,942.95

4,035.20
4,035.20

3,988.20
3,988.20

$8,000.00
$8,000.00

$8,000.00
$8,000.00

$0.00
$0.00

0.00%
0.00%

Total Category: 97 - INTERFUND ACTIVITY:

1,050.00
1,050.00

0.00
0.00

0.00
0.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

Total Department: 36 - FLEET SERVICES:

202,571.23

176,071.49

107,388.75

$187,000.00

$187,000.00

$0.00

0.00%

Category: 35 - SUPPLIES
01-36-3503
OFFICE SUPPLIES
01-36-3514
FUEL AND OIL
01-36-3523
TOOLS/EQUIPMENT
Category: 45 - MAINTENANCE
01-36-4520
AUTO REPAIR/OUTSOURCED
Category: 50 - SERVICES
01-36-5020
COMMUNICATIONS
Category: 54 - SUNDRY
01-36-5405
LICENSES/PERMITS
Category: 65 - CAPITAL OUTLAY
01-36-6574
COMPUTER SOFTWARE
Category: 97 - INTERFUND ACTIVITY
01-36-9772
TECHNOLOGY USER FEE

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department: 36 - FLEET SERVICES
Category: 30 - SALARIES, WAGES, & BENEFITS
01-36-3052
WORKMEN'S COMPENSATION

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 36 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 38 - RECREATION

2023-2024
Total Activity

Account Number

Supplemental

01-38-3003
01-38-3007
01-38-3010
01-38-3051
01-38-3052
01-38-3053
01-38-3054
01-38-3055
01-38-3056
01-38-3057
01-38-3058
01-38-3060

68,747.20
88,735.84

$81,000.00
$198,000.00

PT Lifeguard Wages

Budget increase to account for new staffing positions at the Clark Henry Pool for the 2027 pool Season.

Category: 35 - SUPPLIES
01-38-3503
OFFICE SUPPLIES
01-38-3504
WEARING APPAREL
01-38-3506
CHEMICALS

$5,524.00
$163,000.00

7.32%
465.71%

-100.00%
0.00%
0.00%
148.32%
0.00%
147.62%
6.83%
12.75%
0.00%
0.02%
7.40%
-0.06%
126.88%

29.04
1,446.86
2,874.80
12,219.82
0.00
1,396.81
10,791.47
6,730.33
61.48
412.03
169.24
90.41
193,705.33

20.79
1,379.13
5,130.48
8,496.21
0.00
427.06
13,200.96
7,652.02
96.91
529.36
196.27
144.57
144,599.20

0.00
0.00
1,273.37
4,073.17
0.00
338.51
6,683.60
4,576.05
51.40
491.90
108.09
96.15
70,281.74

$60.00
$0.00
$4,380.00
$8,792.00
$0.00
$63.00
$13,314.00
$8,231.53
$107.00
$497.88
$199.26
$136.08
$146,256.75

$0.00
$2,000.00
$4,380.00
$21,832.00
$0.00
$156.00
$14,224.00
$9,281.00
$107.00
$498.00
$214.00
$136.00
$331,828.00

($60.00)
$2,000.00
$0.00
$13,040.00
$0.00
$93.00
$910.00
$1,049.47
$0.00
$0.12
$14.74
($0.08)
$185,571.25

543.71
3,330.04
750.00

444.96
2,754.23
51.29

627.72
458.96
0.00

$500.00
$3,000.00
$500.00

$500.00
$5,500.00
$20,000.00

$0.00
0.00%
$2,500.00
83.33%
$19,500.00 3,900.00%

Goal

Situation and Proposal

Pool Chemical Increase

Budget increase to account for pool chemicals for the new Clark Henry Pool for the 2027 pool Season.

JANITORIAL SUPPLIES
FOOD
TOOLS/EQUIPMENT
MINOR EQUIPMENT
RECREATION & EVENTS
RECREATION AWARDS/PRIZES
FIRST AID

6/30/2026 8:35:04 AM

$75,476.00
$35,000.00

Situation and Proposal

Total Category: 30 - SALARIES, WAGES, & BENEFITS:

01-38-3517
01-38-3520
01-38-3523
01-38-3526
01-38-3531
01-38-3532
01-38-3542

38,788.00
13,801.50

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Goal

LONGEVITY
OVERTIME
INCENTIVES
FICA/MEDICARE TAXES
WORKMEN'S COMPENSATION
UNEMPLOYMENT INSURANCE
RETIREMENT
HEALTH INSURANCE
LIFE INS
DENTAL
LONG-TERM DISABILITY
VISION INSURANCE

Supplemental

75,815.07
31,510.37

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department: 38 - RECREATION
Category: 30 - SALARIES, WAGES, & BENEFITS
01-38-3001
SALARIES
01-38-3002
WAGES

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

305.34
0.00
216.49
106.50
3,058.57
2,724.20
182.56

380.00
395.91
303.63
159.98
4,542.63
2,389.45
455.18

102.49
942.18
0.00
48.71
7,443.32
1,641.04
0.00

$400.00
$700.00
$2,000.00
$950.00
$7,500.00
$3,000.00
$250.00

$2,000.00
$700.00
$2,000.00
$950.00
$7,500.00
$3,000.00
$1,500.00

$1,600.00
$0.00
$0.00
$0.00
$0.00
$0.00
$1,250.00

400.00%
0.00%
0.00%
0.00%
0.00%
0.00%
500.00%

Page 37 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 38 - RECREATION

2023-2024
Total Activity

Account Number
POOL SUPPLIES

Supplemental

5,214.79

$0.00

Situation and Proposal

Pool Supplies Increase

Budget increase to account for pool supplies at the Clark Henry Pool for the 2027 pool Season.

Total Category: 35 - SUPPLIES:

$5,000.00

$5,000.00

0.00%

16,432.20

11,877.26

11,264.42

$18,800.00

$48,650.00

$29,850.00

158.78%

0.00

0.00

0.00

$0.00

$21,500.00

$21,500.00

0.00%

Goal

Situation and Proposal

Pool Maintenance Increase

Budget increase to account for maintenance at the new Clark Henry Pool for the 2027 pool Season.

Total Category: 40 - MAINTENANCE--BLDGS, STRUC:

0.00

0.00

0.00

$0.00

$21,500.00

$21,500.00

0.00%

Total Category: 45 - MAINTENANCE:

1,000.00
1,000.00

546.93
546.93

0.00
0.00

$1,000.00
$1,000.00

$1,000.00
$1,000.00

$0.00
$0.00

0.00%
0.00%

8,454.32
1,133.96
464.52
1,062.92
4,820.86
0.00
4,924.78
50,874.19
2,402.05
11,855.88
2,917.51
5,472.42
3,250.00
10,695.28
1,849.27
1,389.13
5,000.00

6,222.10
1,356.22
322.83
2,010.68
4,631.03
3,415.46
5,689.46
49,188.91
1,731.12
24,754.95
7,474.28
6,699.97
3,131.15
9,930.11
1,002.71
0.00
29,884.32

971.85
422.63
0.00
1,442.48
2,181.47
300.00
0.00
41,148.77
522.00
15,880.00
8,638.79
7,604.42
3,321.84
10,560.05
1,150.37
0.00
15,951.31

$4,000.00
$890.00
$1,500.00
$2,500.00
$5,000.00
$4,000.00
$6,000.00
$52,500.00
$2,000.00
$17,000.00
$8,500.00
$8,000.00
$3,000.00
$11,000.00
$2,000.00
$0.00
$35,000.00

$0.00
$890.00
$1,500.00
$2,500.00
$5,000.00
$4,000.00
$6,000.00
$52,500.00
$2,000.00
$17,000.00
$8,500.00
$9,000.00
$3,000.00
$11,000.00
$2,000.00
$1,500.00
$35,000.00

($4,000.00)
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$1,000.00
$0.00
$0.00
$0.00
$1,500.00
$0.00

-100.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
12.50%
0.00%
0.00%
0.00%
0.00%
0.00%

Category: 45 - MAINTENANCE
01-38-4512
EQUIPMENT MAINTENANCE
Category: 50 - SERVICES
01-38-5012
PRINTING
01-38-5020
COMMUNICATIONS
01-38-5022
EQUIPMENT RENTAL
01-38-5027
MEMBERSHIPS/SUBCRIPTIONS
01-38-5029
TRAVEL/TRAINING
01-38-5030
Youth Triathlon
01-38-5043
GENERAL ADVERTISING
01-38-5046
FOUNDER'S DAY
01-38-5047
EGG HUNTS
01-38-5048
FOURTH OF JULY
01-38-5049
FALL FROLIC
01-38-5050
HOLIDAY IN THE VILLAGE
01-38-5051
BREWFEST
01-38-5052
CONCERT SERIES
01-38-5053
MOVIE SERIES
01-38-5054
POOL EVENTS
01-38-5055
RECREATIONAL ACTIVITIES

6/30/2026 8:35:04 AM

0.00

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Goal

Category: 40 - MAINTENANCE--BLDGS, STRUC
01-38-4007
POOL MAINTENANCE
Supplemental

0.00

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

01-38-3547

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 38 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 38 - RECREATION

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 50 - SERVICES:

0.00
116,567.09

0.00
157,445.30

0.00
110,095.98

$20,000.00
$182,890.00

$20,000.00
$181,390.00

$0.00
($1,500.00)

0.00%
-0.82%

Total Category: 54 - SUNDRY:

0.00
0.00

57.60
57.60

110.40
110.40

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

Total Category: 55 - PROFESSIONAL SERVICES:

21,500.00
21,500.00

21,000.00
21,000.00

17,774.44
17,774.44

$25,000.00
$25,000.00

$26,500.00
$26,500.00

$1,500.00
$1,500.00

6.00%
6.00%

Total Category: 97 - INTERFUND ACTIVITY:

1,100.00
1,100.00

1,100.00
1,100.00

875.00
875.00

$1,750.00
$1,750.00

$1,750.00
$1,750.00

$0.00
$0.00

0.00%
0.00%

Total Department: 38 - RECREATION:

350,304.62

336,626.29

210,401.98

$375,696.75

$612,618.00

$236,921.25

63.06%

YOUTH SPORTS

Category: 54 - SUNDRY
01-38-5405
CREDIT CARD FEES
Category: 55 - PROFESSIONAL SERVICES
01-38-5530
PROFESSIONAL SERVICES
Category: 97 - INTERFUND ACTIVITY
01-38-9772
TECHNOLOGY USER FEE

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

01-38-5057

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 39 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 39 - PARKS

2023-2024
Total Activity

Account Number

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 30 - SALARIES, WAGES, & BENEFITS:

424,515.21
-225.52
2,571.26
4,718.76
3,791.22
31,919.61
6,383.58
416.46
69,482.21
114,382.85
547.06
6,835.07
1,112.85
760.94
667,211.56

462,938.10
0.00
2,846.21
2,364.92
3,169.11
34,608.63
5,624.08
758.04
76,337.84
107,694.81
819.92
7,622.04
1,183.60
1,329.29
707,296.59

336,415.14
0.00
1,684.34
4,019.20
3,261.25
25,373.51
5,352.56
695.81
57,603.05
83,998.38
596.55
5,213.59
876.81
950.24
526,040.43

$557,463.17
$0.00
$3,360.00
$3,000.00
$3,000.14
$43,361.99
$4,745.00
$567.00
$94,432.76
$141,652.04
$964.00
$8,764.44
$1,471.70
$1,521.60
$864,303.84

$566,354.30
$0.00
$2,640.00
$3,000.00
$5,399.94
$44,170.66
$5,353.00
$702.00
$96,193.88
$136,457.80
$963.00
$7,211.64
$1,495.18
$1,339.44
$871,280.84

$8,891.13
$0.00
($720.00)
$0.00
$2,399.80
$808.67
$608.00
$135.00
$1,761.12
($5,194.24)
($1.00)
($1,552.80)
$23.48
($182.16)
$6,977.00

1.59%
0.00%
-21.43%
0.00%
79.99%
1.86%
12.81%
23.81%
1.86%
-3.67%
-0.10%
-17.72%
1.60%
-11.97%
0.81%

Total Category: 35 - SUPPLIES:

415.68
5,117.68
11,295.96
1,068.65
5,507.19
2,282.67
4,579.62
5,908.80
23,670.54
71.92
5,487.83
297.55
0.00
12,872.49
78,576.58

222.31
5,397.73
8,222.11
1,971.31
5,005.68
2,100.53
1,609.17
5,189.30
17,089.83
433.43
5,249.79
1,996.67
1,088.66
0.00
55,576.52

231.93
3,214.46
1,569.91
1,165.83
1,584.20
1,232.98
48.98
1,680.58
7,279.64
0.00
6,359.70
0.00
746.37
0.00
25,114.58

$350.00
$7,000.00
$14,500.00
$2,000.00
$4,750.00
$4,500.00
$4,000.00
$9,000.00
$17,000.00
$500.00
$7,000.00
$2,000.00
$4,500.00
$0.00
$77,100.00

$350.00
$7,000.00
$14,500.00
$2,000.00
$4,750.00
$4,500.00
$4,000.00
$9,000.00
$17,000.00
$500.00
$7,000.00
$2,000.00
$4,500.00
$0.00
$77,100.00

$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%
0.00%
0.00%
0.00%
0.00%
0.00%

34,691.59
2,679.73
1,980.00
6,036.57

-269.00
2,836.64
14,304.99
3,709.92

0.00
1,969.95
2,601.25
7,696.25

$0.00
$5,000.00
$4,500.00
$7,000.00

$0.00
$5,000.00
$4,500.00
$7,000.00

$0.00
$0.00
$0.00
$0.00

0.00%
0.00%
0.00%
0.00%

Category: 35 - SUPPLIES
01-39-3503
OFFICE SUPPLIES
01-39-3504
WEARING APPAREL
01-39-3506
CHEMICALS
01-39-3517
JANITORIAL SUPPLIES
01-39-3520
FOOD
01-39-3523
TOOLS/EQUIPMENT
01-39-3526
MINOR EQUIPMENT
01-39-3534
EQUIP REPAIR PARTS
01-39-3536
LANDSCAPING MATERIALS
01-39-3542
FIRST AID
01-39-3544
IRRIGATION SUPPLIES
01-39-3545
POOL JANITORIAL SUPPLIES
01-39-3546
SPLASH PAD CHEMICALS
01-39-3547
POOL CHEMICALS
Category: 40 - MAINTENANCE--BLDGS, STRUC
01-39-4007
POOL MAINTENANCE
01-39-4008
PARK MAINTENANCE
01-39-4031
SPLASH PAD MAINTENANCE
01-39-4032
CAROL FOX PARK

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department: 39 - PARKS
Category: 30 - SALARIES, WAGES, & BENEFITS
01-39-3001
SALARIES
01-39-3002
WAGES
01-39-3003
LONGEVITY
01-39-3007
OVERTIME
01-39-3010
INCENTIVES
01-39-3051
FICA/MEDICARE TAXES
01-39-3052
WORKMEN'S COMPENSATION
01-39-3053
UNEMPLOYMENT INSURANCE
01-39-3054
RETIREMENT
01-39-3055
HEALTH INSURANCE
01-39-3056
LIFE INS
01-39-3057
DENTAL
01-39-3058
LONG-TERM DISABILITY
01-39-3060
VISION INSURANCE

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 40 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 39 - PARKS

2023-2024
Total Activity

Account Number

5,571.28
583.92
351.97
608.75
0.00
6,384.46
4,099.21
38,182.14

6,802.31
2,443.52
3,455.28
1,957.64
2,328.43
7,288.19
833.14
37,375.96

$7,000.00
$2,000.00
$4,500.00
$2,000.00
$3,000.00
$7,500.00
$5,000.00
$47,500.00

$7,000.00
$2,000.00
$4,500.00
$2,000.00
$3,000.00
$7,500.00
$5,000.00
$47,500.00

$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%

Total Category: 45 - MAINTENANCE:

46.24
783.78
-2,232.62
-1,402.60

-1,299.01
2,454.28
0.00
1,155.27

0.00
2,047.45
0.00
2,047.45

$1,000.00
$5,500.00
$0.00
$6,500.00

$1,000.00
$5,500.00
$0.00
$6,500.00

$0.00
$0.00
$0.00
$0.00

0.00%
0.00%
0.00%
0.00%

Total Category: 50 - SERVICES:

0.00
5,037.53
1,734.46
634.68
3,736.80
11,143.47

113.15
5,666.26
1,322.31
555.56
7,920.23
15,577.51

615.00
3,378.32
704.22
120.00
7,750.89
12,568.43

$750.00
$4,236.00
$4,500.00
$750.00
$7,000.00
$17,236.00

$750.00
$4,236.00
$4,500.00
$750.00
$7,000.00
$17,236.00

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

0.00%
0.00%
0.00%
0.00%
0.00%
0.00%

Total Category: 55 - PROFESSIONAL SERVICES:

0.00
934.82
934.82

0.00
2,000.00
2,000.00

0.00
1,989.54
1,989.54

$0.00
$2,000.00
$2,000.00

$0.00
$2,000.00
$2,000.00

$0.00
$0.00
$0.00

0.00%
0.00%
0.00%

Total Category: 65 - CAPITAL OUTLAY:

27,726.61
27,274.28
55,000.89

39,949.85
12,472.46
52,422.31

39,712.40
5,517.58
45,229.98

$42,000.00
$14,000.00
$56,000.00

$42,000.00
$14,000.00
$56,000.00

$0.00
$0.00
$0.00

0.00%
0.00%
0.00%

2,075.00

15,260.00

7,565.00

$15,130.00

$15,960.00

$830.00

5.49%

Category: 45 - MAINTENANCE
01-39-4511
VEHICLE MAINTENANCE
01-39-4512
EQUIPMENT MAINTENANCE
01-39-4520
AUTO REPAIR/OUTSOURCED
Category: 50 - SERVICES
01-39-5012
PRINTING
01-39-5020
COMMUNICATIONS
01-39-5022
EQUIPMENT RENTAL
01-39-5027
MEMBERSHIPS/SUBCRIPTIONS
01-39-5029
TRAVEL/TRAINING
Category: 55 - PROFESSIONAL SERVICES
01-39-5529
CONTRACTUAL SERVICES
01-39-5530
PROFESSIONAL SERVICES
Category: 65 - CAPITAL OUTLAY
01-39-6516
PARKS & LANDSCAPING PROJS
01-39-6598
MISCELLANEOUS EQUIPMENT
Category: 97 - INTERFUND ACTIVITY
01-39-9772
TECHNOLOGY USER FEE

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

6,150.28
1,852.55
1,081.07
1,253.38
0.00
1,622.03
4,105.50
61,452.70

CLARK HENRY PARK
PHILLIPINE PARK
DOG PARK
OPEN GREEN SPACE/POCKET PARKS
HIKE AND BIKE TRAILS
TREE MAINTENANCE AND TREE CITY USA
MARQUEES - MAINT
Total Category: 40 - MAINTENANCE--BLDGS, STRUC:

Supplemental

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

01-39-4033
01-39-4034
01-39-4035
01-39-4036
01-39-4037
01-39-4038
01-39-4039

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Goal

Situation and Proposal

Technology Replacement Plan
Updates

Funding was adjusted to reflect updated replacement cost estimates and the addition of previously unplanned technology assets to the
Technology Replacement Plan. These changes help ensure adequate funding is available for future replacements and maintain the longterm sustainability of the City's technology lifecycle program.

Page 41 of 107

Proposed Budget Comparison Report
GENERAL FUND - Department: 39 - PARKS

2023-2024
Total Activity

Account Number
EQUIPMENT USER FEE
Total Category: 97 - INTERFUND ACTIVITY:
Total Department: 39 - PARKS:

6/30/2026 8:35:04 AM

132,311.00
134,386.00

42,070.00
57,330.00

1,007,303.42

929,540.34

Total Expense:

25,635,011.69

21,733,067.75

Total Surplus/(Deficit) - GENERAL FUND:

-6,996,579.16

-43,029.65

Current
Fiscal Year
Budget
2025-2026

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

21,710.00
29,275.00

$43,420.00
$58,550.00

$39,060.00
$55,020.00

679,641.37

$1,129,189.84

$1,132,636.84

$3,447.00

0.31%

13,024,079.02 $19,154,136.46 $26,682,411.00

$7,528,274.54

39.30%

$5,728,738.45 ($7,873,062.00) ($13,601,800.45)

-237.43%

10,410,798.54

($4,360.00)
($3,530.00)

-10.04%
-6.03%

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

01-39-9791

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 42 of 107

Proposed Budget Comparison Report
UTILITY FUND - Department: 40 - REVENUES

2023-2024
Total Activity

Account Number

Total Category: 85 - FEE & CHARGES FOR SERVICE:

3,641,082.63
2,091,864.09
6,021.20
5,738,967.92

2,907,577.12
1,791,645.41
17,128.32
4,716,350.85

$5,274,000.00
$3,045,000.00
$0.00
$8,319,000.00

$5,432,220.00
$3,136,350.00
$0.00
$8,568,570.00

$158,220.00
$91,350.00
$0.00
$249,570.00

3.00%
3.00%
0.00%
3.00%

Total Category: 96 - INTEREST EARNED:

88,688.68
88,688.68

43,193.26
43,193.26

24,440.88
24,440.88

$48,000.00
$48,000.00

$80,000.00
$80,000.00

$32,000.00
$32,000.00

66.67%
66.67%

0.00
42,714.45

0.00
50,997.26

11,000.00
58,525.88

$0.00
$45,397.50

$0.00
$75,000.00

$0.00
$29,602.50

0.00%
65.21%

Category: 98 - MISCELLANEOUS REVENUE
02-40-9803
INSURANCE REIMBURSEMENT
02-40-9840
PENALTIES & ADJUSTMENTS

02-40-9899

Goal

Situation and Proposal

Increase based on monthly average

Current year revenues already exceed budget, increasing estimate based on current activity

Total Category: 98 - MISCELLANEOUS REVENUE:

13,653.34
56,367.79

21,557.39
72,554.65

17,996.37
87,522.25

$18,412.50
$63,810.00

$18,413.00
$93,413.00

$0.50
$29,603.00

0.00%
46.39%

Total Department: 40 - REVENUES:

5,722,609.38

5,854,715.83

4,828,313.98

$8,430,810.00

$8,741,983.00

$311,173.00

3.69%

5,722,609.38

5,854,715.83

4,828,313.98

$8,430,810.00

$8,741,983.00

$311,173.00

3.69%

MISCELLANEOUS

Total Revenue:

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

3,474,851.78
2,096,431.13
6,270.00
5,577,552.91

Category: 96 - INTEREST EARNED
02-40-9601
INTEREST EARNED

Supplemental

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund: 02 - UTILITY FUND
Revenue
Department: 40 - REVENUES
Category: 85 - FEE & CHARGES FOR SERVICE
02-40-8541
WATER SERVICE
02-40-8542
SEWER SERVICE
02-40-8543
METER FEES

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 43 of 107

Proposed Budget Comparison Report
UTILITY FUND - Department: 45 - WATER & SEWER

2023-2024
Total Activity

Account Number

Total Category: 30 - SALARIES, WAGES, & BENEFITS:
Category: 35 - SUPPLIES
02-45-3500
PENSION EXPENSE
02-45-3502
POSTAGE/FREIGHT/DEL. FEE
Supplemental

02-45-3503
02-45-3504
02-45-3506

02-45-3510

231,782.34
121.77
20,104.95
2,649.09
19,252.95
8,113.51
401.78
40,261.40
23,577.09
248.59
2,013.15
599.49
372.18
349,498.29

265,819.72
160.38
20,920.99
5,162.20
22,223.12
4,236.20
498.94
48,154.08
33,386.27
383.68
2,459.44
693.04
410.10
404,508.16

215,521.83
199.62
16,683.47
3,007.63
17,573.82
5,329.35
327.03
34,879.88
43,935.76
312.75
2,897.98
495.19
431.46
341,595.77

$324,893.37
$240.00
$30,000.00
$7,319.52
$28,784.76
$3,574.00
$315.00
$62,686.81
$54,674.82
$535.00
$3,429.48
$894.20
$771.48
$518,118.44

$309,577.86
$840.00
$30,000.00
$4,259.84
$26,367.84
$30.00
$390.00
$57,423.30
$74,282.16
$535.00
$4,391.88
$817.29
$651.48
$509,566.65

($15,315.51)
$600.00
$0.00
($3,059.68)
($2,416.92)
($3,544.00)
$75.00
($5,263.51)
$19,607.34
$0.00
$962.40
($76.91)
($120.00)
($8,551.79)

-4.71%
250.00%
0.00%
-41.80%
-8.40%
-99.16%
23.81%
-8.40%
35.86%
0.00%
28.06%
-8.60%
-15.55%
-1.65%

-8,448.00
17,092.42

-2,781.00
15,521.61

0.00
6,518.00

$0.00
$13,000.00

$0.00
$18,000.00

$0.00
$5,000.00

0.00%
38.46%

Situation and Proposal

Postage for Utility Bill mailing

US postage rates have increased, FY2025 actuals exceeded budget by $2,062, over the last 5 years postage costs have exceeded this
line item budget by $4,700 on average. Recommend increasing budget to $18,000 as rates are scheduled to increase by 5% in July 2026
from $0.74 to $0.78 per metered item. This funding level should cover current costs plus the rate increase.
3,987.77
2,528.89
52,390.49

4,510.56
2,458.16
55,901.10

3,745.44
1,738.55
45,929.13

$2,500.00
$5,000.00
$41,000.00

$2,500.00
$5,000.00
$62,000.00

$0.00
$0.00
$21,000.00

0.00%
0.00%
51.22%

Goal

Situation and Proposal

Line Item Increase Due to Chemical
Usage

Increase reflects historical chemical consumption and cost trends at the City's water treatment plants and wastewater treatment facility.
Funding supports the purchase of treatment chemicals, including chlorine gas, liquid ammonium sulfate (LAS), sodium hydroxide (caustic
soda) for water quality and blending operations, and caustic and disinfection chemicals used in wastewater treatment processes. These
materials are essential for regulatory compliance, public health protection, and the reliable operation of the City's water and wastewater
systems.

BOOKS & PERIODICALS

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Goal

OFFICE SUPPLIES
WEARING APPAREL
CHEMICALS

Supplemental

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Expense
Department: 45 - WATER & SEWER
Category: 30 - SALARIES, WAGES, & BENEFITS
02-45-3001
SALARIES
02-45-3003
LONGEVITY
02-45-3007
OVERTIME
02-45-3010
INCENTIVES
02-45-3051
FICA/MEDICARE TAXES
02-45-3052
WORKMEN'S COMPENSATION
02-45-3053
UNEMPLOYMENT INSURANCE
02-45-3054
RETIREMENT
02-45-3055
HEALTH INSURANCE
02-45-3056
LIFE INS
02-45-3057
DENTAL
02-45-3058
LONG-TERM DISABILITY
02-45-3060
VISION INSURANCE

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

0.00

0.00

0.00

$600.00

$600.00

$0.00

0.00%

Page 44 of 107

Proposed Budget Comparison Report
UTILITY FUND - Department: 45 - WATER & SEWER

2023-2024
Total Activity

Account Number
FOOD
TOOLS/EQUIPMENT
PARTS AND MATERIALS
SHOP SUPPLIES
Total Category: 35 - SUPPLIES:
Category: 40 - MAINTENANCE--BLDGS, STRUC
02-45-4001
BUILDINGS AND GROUNDS
02-45-4040
WATER SYSTEM EMERGENCY
02-45-4041
WATER SYSTEM MAINTENANCE
02-45-4042
SEWER SYSTEM MAINTENANCE
02-45-4043
WATER PLANTS MAINTENANCE
02-45-4044
LIFT STATIONS MAINTENANCE
Supplemental

02-45-4045

02-45-4050

02-45-4051

3,370.76
1,900.38
12,720.10
1,767.61
95,369.28

2,626.70
4,530.13
23,922.73
2,608.34
91,619.02

$3,500.00
$7,500.00
$32,500.00
$4,500.00
$110,100.00

$3,500.00
$7,500.00
$32,500.00
$4,500.00
$136,100.00

$0.00
$0.00
$0.00
$0.00
$26,000.00

0.00%
0.00%
0.00%
0.00%
23.61%

1,284.52
0.00
182,768.25
41,977.64
87,400.62
66,699.58

6,469.97
46,450.00
78,695.35
3,760.00
33,380.73
33,354.49

6,292.25
66,518.00
60,745.90
7,825.00
19,387.64
46,756.31

$7,000.00
$120,000.00
$80,000.00
$20,000.00
$26,800.00
$22,400.00

$7,000.00
$120,000.00
$80,000.00
$20,000.00
$26,800.00
$45,000.00

$0.00
$0.00
$0.00
$0.00
$0.00
$22,600.00

0.00%
0.00%
0.00%
0.00%
0.00%
100.89%

Line Item Increase Due to
Maintenance Needs

Increase reflects historical maintenance needs at the City's wastewater lift stations, including increased frequency of wet well cleaning
services. Wet well cleaning is necessary to remove accumulated grease, debris, grit, and other materials that reduce storage capacity,
interfere with pump operation, and increase the risk of equipment failures. Maintenance activities have been required multiple times during
FY 26, particularly at the Philippine, Rio Grande, and Castlebridge lift stations. Funding will support continued maintenance efforts to
maintain reliable operation and protect critical wastewater infrastructure.

178,009.54

107,161.78

61,964.60

$40,000.00

$80,000.00

$40,000.00

100.00%

Goal

Situation and Proposal

Line Item Increase Due to
Maintenance Needs

Increase reflects historical maintenance needs and anticipated operational requirements at the wastewater treatment plant. Funding
supports activities necessary to maintain regulatory compliance, system reliability, and employee safety. Major maintenance activities
include sludge hauling, jetting of clogged process lines, installation and maintenance of chlorine gas leak detection equipment, cleaning of
the chlorine contact chamber, and removal of debris and rags from the influent channel. These activities are essential to support efficient
plant operations and maintain compliance with permit requirements.

0.00

27,147.61

32,898.00

$30,000.00

$60,000.00

$30,000.00

100.00%

Goal

Situation and Proposal

Line Item Increase Due to
Maintenance Needs

Increase establishes funding to address unplanned sanitary sewer system failures and urgent infrastructure repairs. The City has
experienced recurring annual sewer system failures over the last four years requiring immediate response and corrective action. Funding
will support emergency repairs, system stabilization, contractor mobilization, and mitigation measures necessary to protect public health,
prevent sanitary sewer overflows, and maintain system reliability.

WATER PLANT EMERGENCY

6/30/2026 8:35:04 AM

2,790.89
2,088.48
22,486.83
2,738.99
97,656.76

Situation and Proposal

SEWER SYSTEM EMERGENCY

Supplemental

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Goal

SEWER PLANT MAINTENANCE

Supplemental

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

02-45-3520
02-45-3523
02-45-3534
02-45-3535

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

0.00

77,828.60

9,597.41

$40,200.00

$40,200.00

$0.00

0.00%

Page 45 of 107

Proposed Budget Comparison Report
UTILITY FUND - Department: 45 - WATER & SEWER

2023-2024
Total Activity

Account Number

Total Category: 40 - MAINTENANCE--BLDGS, STRUC:

63,757.80
16,737.23
494,743.56

14,800.00
4,869.94
331,655.05

$60,000.00
$33,600.00
$480,000.00

$60,000.00
$33,600.00
$572,600.00

$0.00
$0.00
$92,600.00

0.00%
0.00%
19.29%

Total Category: 45 - MAINTENANCE:

17,586.75
0.00
17,586.75

3,033.00
0.00
3,033.00

3,633.00
0.00
3,633.00

$1,000.00
$2,000.00
$3,000.00

$1,000.00
$2,000.00
$3,000.00

$0.00
$0.00
$0.00

0.00%
0.00%
0.00%

1,565.16
31,955.20
201,521.61
504,695.58
7,720.63
957.07
0.00
1,852.69
0.00

975.19
24,988.58
136,588.62
576,368.14
11,279.55
0.00
58.75
8,228.45
0.00

0.00
12,003.50
121,864.35
349,302.39
5,741.32
0.00
58.75
3,466.25
47,975.02

$1,800.00
$35,000.00
$142,500.00
$350,000.00
$16,500.00
$2,000.00
$1,000.00
$10,000.00
$60,000.00

$1,800.00
$35,000.00
$142,500.00
$575,000.00
$16,500.00
$2,000.00
$1,000.00
$10,000.00
$67,200.00

$0.00
$0.00
$0.00
$225,000.00
$0.00
$0.00
$0.00
$0.00
$7,200.00

0.00%
0.00%
0.00%
64.29%
0.00%
0.00%
0.00%
0.00%
12.00%

Category: 45 - MAINTENANCE
02-45-4504
COMPUTER SOFTWARE
02-45-4520
AUTO REPAIR/OUTSOURCED
Category: 50 - SERVICES
02-45-5012
PRINTING
02-45-5015
LAB TESTS
02-45-5017
UTILITIES
02-45-5019
W.O.B. DISPOSAL-O&M CONTR
02-45-5020
COMMUNICATIONS
02-45-5022
RENTAL OF EQUIPMENT
02-45-5027
MEMBERSHIPS
02-45-5029
TRAVEL/TRAINING
02-45-5420
LEASE OF REAL PROPERTY
Goal

Situation and Proposal

Lease of Taylor Rd Building

We are leasing back the Taylor Rd. Public Works building, the utility fund pays 33% of this lease expense, budgeting for 12 months in
FY2027.

Total Category: 50 - SERVICES:
Category: 54 - SUNDRY
02-45-5405
PERMITS, FEES, CREDIT CD FEES
Supplemental

02-45-5411

750,267.94

758,487.28

540,411.58

$618,800.00

$851,000.00

$232,200.00

37.52%

18,348.57

141,246.27

85,087.64

$53,000.00

$42,627.00

($10,373.00)

-19.57%

Goal

Situation and Proposal

CC Processing Fees

Based on average monthly activity, we are bringing in $2,547 in convenience fees but processing costs are $8,115 per month leaving us
with a monthly shortfall of $5,568 or $66,816 annually if we don't change rates. (either what we pay Global payments or what we charge as
convenience fee to the customers)

TCEQ Permits

FY2025 Permits paid to TCEQ totaled $24,027

HOUSTON WATER - PURCHASED

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

5,655.00
825.00
564,620.15

SEWER PLANT EMERGENCY
LIFT STATION EMERGENCY

Supplemental

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

02-45-4052
02-45-4053

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

1,469,279.45

1,810,372.26

812,166.00

$1,800,000.00

$1,863,000.00

$63,000.00

3.50%

Page 46 of 107

Proposed Budget Comparison Report
UTILITY FUND - Department: 45 - WATER & SEWER

2023-2024
Total Activity

Account Number

02-45-5412
02-45-5499

Situation and Proposal

Line Item Increase Due to Water Rate
Adjustment

City of Houston (COH) water rates increased effective 4/1/2026. The treated water contract rate is $4.73 per 1,000 gallons, an increase
from $4.57 per 1,000 gallons. This represents an overall increase of approximately 3.5 percent. The City is contractually obligated to
purchase a minimum of 22.5 million gallons per month.

Total Category: 54 - SUNDRY:
Category: 55 - PROFESSIONAL SERVICES
02-45-5501
AUDITS/CONTRACTS/STUDIES

02-45-5510
02-45-5515
02-45-5517

405,936.81
234,390.22
2,591,945.56

488,859.80
0.00
1,386,113.44

$550,000.00
$0.00
$2,403,000.00

$550,000.00
$0.00
$2,455,627.00

$0.00
$0.00
$52,627.00

0.00%
0.00%
2.19%

0.00

10,000.00

9,145.20

$10,000.00

$13,000.00

$3,000.00

30.00%

Situation and Proposal

Allocation of Audit

Whitley Penn engagement for FY2026 audit is a 44% increase compared to the budgeted amount for the FY2025 audit. Recommend that
the utility fund supports 20% of the cost of the audit which is $13,000 out of $66,000 total.

Total Category: 55 - PROFESSIONAL SERVICES:

-9,363.90
78,614.68
0.00
69,250.78

55,864.65
29,217.11
0.00
95,081.76

10,977.50
12,816.53
1,084.68
34,023.91

$100,000.00
$100,000.00
$0.00
$210,000.00

$25,000.00
$25,000.00
$0.00
$63,000.00

($75,000.00)
($75,000.00)
$0.00
($147,000.00)

-75.00%
-75.00%
0.00%
-70.00%

Total Category: 60 - OTHER SERVICES:

15,003.02
0.00
13,912.61
28,915.63

21,671.13
-1,730,794.62
20,422.28
-1,688,701.21

23,212.40
0.00
18,766.35
41,978.75

$23,193.00
$0.00
$18,285.00
$41,478.00

$17,019.00
$0.00
$83,148.00
$100,167.00

($6,174.00)
$0.00
$64,863.00
$58,689.00

-26.62%
0.00%
354.73%
141.49%

Total Category: 70 - CAPITAL IMPROVEMENTS:

0.00
0.00

-182,322.82
-182,322.82

0.00
0.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

630,000.00
169,686.00

650,000.00
795,379.00

334,750.00
701,966.40

$669,500.00
$1,062,550.00

$689,500.00
$2,312,225.00

$20,000.00
$1,249,675.00

2.99%
117.61%

Category: 60 - OTHER SERVICES
02-45-6001
INSURANCE-VEHICLES
02-45-6002
CAP OUTLAY ELIM
02-45-6003
LIABILITY-FIRE & CASUALTY
Category: 70 - CAPITAL IMPROVEMENTS
02-45-7080
MISC. EXPENSES (AUDIT ADJ ENTRY)
Category: 97 - INTERFUND ACTIVITY
02-45-9751
TRANSFER TO GENERAL FUND
02-45-9753
TRANSFER TO DEBT SERVICE FUND

6/30/2026 8:35:04 AM

540,160.82
1,384,422.00
3,412,210.84

Goal

ENGINEERING SERVICES
CONSULTANT SERVICES
BENEFITS CONSULTANT

Supplemental

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Goal

NHCRWA WATER PURCHASED
DEPRECIATION EXPENSE

Supplemental

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Supplemental

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Goal

Situation and Proposal

2026 Utility CO's

This transfer amount includes $1.3 million as a placeholder to support the issuance of the 2026 CO's approved by voters in Nov 2025.
Transfer will be adjusted based on the actual debt service requirements after the sale.

Page 47 of 107

Proposed Budget Comparison Report
UTILITY FUND - Department: 45 - WATER & SEWER

2023-2024
Total Activity

Account Number

02-45-9755
02-45-9760
02-45-9772

02-45-9791

0.00
0.00
1,500.00

0.00
0.00
1,680.00

0.00
0.00
6,200.00

$0.00
$64,129.50
$12,400.00

$400,000.00
$0.00
$15,960.00

$400,000.00
($64,129.50)
$3,560.00

0.00%
-100.00%
28.71%

Goal

Situation and Proposal

Technology Replacement Plan
Updates

Funding was adjusted to reflect updated replacement cost estimates and the addition of previously unplanned technology assets to the
Technology Replacement Plan. These changes help ensure adequate funding is available for future replacements and maintain the longterm sustainability of the City's technology lifecycle program.

Total Category: 97 - INTERFUND ACTIVITY:

169,153.82
970,339.82

115,904.00
1,562,963.00

137,193.50
1,180,109.90

$274,387.00
$2,082,966.50

$170,762.00
$3,588,447.00

($103,625.00)
$1,505,480.50

-37.77%
72.28%

Total Department: 45 - WATER & SEWER:

6,260,346.96

4,135,107.57

3,951,140.42

$6,467,462.94

$8,279,507.65

$1,812,044.71

28.02%

EQUIPMENT USER FEE

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

The Debt Service Fund has a Fund balance policy of 10% of annual debt service, with the current outstanding bonds, approximately $1.06
million is utility related debt. The Debt service fund is projected to be ~$60,000 under the policy requirement in Fy2027. Transferring
$60,000 from the utility fund in support of utility related debt will solve that policy issue.

TRANSFER TO CAPITAL IMP FUND
TRANSF. TO CAP. IMP. FUND
TECHNOLOGY USER FEE

Supplemental

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Debt Service Fund Balance- Policy

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 48 of 107

Proposed Budget Comparison Report
UTILITY FUND - Department: 46 - UTILITY CAPITAL PROJECT

2023-2024
Total Activity

Account Number

Supplemental

0.00

0.00

0.00

Current
Fiscal Year
Budget
2025-2026

$0.00

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

$160,000.00

$160,000.00

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department: 46 - UTILITY CAPITAL PROJECT
Category: 70 - CAPITAL IMPROVEMENTS
02-46-7012
METER REPLACEMENT

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

0.00%

Goal

Situation and Proposal

Water Meter Upgrade

A review of the City’s meter system identified 285 aging, non-communicating meters requiring replacement. The recommended upgrade is
to replace these meters with Neptune Mach 10 cellular meters to improve meter communication and data collection.
Additionally, aging large-diameter meters (2-inch to 6-inch) that support higher flow rates are recommended for replacement. There are
currently 111 meters 2 inches and larger that are more than five years old. This project will address both non-communicating meters and
aging large meters to improve system reliability, operational efficiency, and the accuracy of meter data.

02-46-7019
02-46-7020
02-46-7032
02-46-7080

AUTOMATED METER READING
SEATTLE BOOSTER PUMP REPLACEMENT
Sanitary Sewer Lines Inspections
AUTOCNTRL-SCADA

Supplemental

02-46-7087
02-46-7091
02-46-7100
02-46-7130
02-46-7132
02-46-7135
02-46-7136
02-46-7143
02-46-7148
02-46-7153
02-46-7157
02-46-7167
02-46-7174
02-46-7181
02-46-7185
02-46-7186

0.00
0.00
0.00
4,262.18

0.00
0.00
0.00
0.00

$0.00
$0.00
$0.00
$0.00

$0.00
$0.00
$0.00
$300,000.00

$0.00
$0.00
$0.00
$300,000.00

0.00%
0.00%
0.00%
0.00%

Goal

Situation and Proposal

Scada Upgrade

The City is currently developing a SCADA Master Plan to evaluate the existing system and identify recommended improvements,
upgrades, and future needs. Funding allocated for this line item will be used to begin implementation of the recommendations identified
through the master plan.

SEWER REHABILITATION
WOB Sewer Plant Rehabilitation
WATER PLANT - WEST ROAD
LIFT STATION REHABILITATION REPAIR
CASTLEBRIDGE DIFUSERS
WATER VALVE, EXERCISE, REPAIR
Transducers
CASTLEBRIDGE AERATION
CASTLEBRIDGE BLOWER SYSTEM
CASTLEBRIDGE SITE
SEATTLE WP GROUND STORAGE TANK
SEATTLE WP SITE
VILLAGE WP BOOSTER PUMPS
VILLAGE WP SITE
WEST WP GROUND STORAGE TANK
WEST WP HPT TANK

6/30/2026 8:35:04 AM

60,591.27
-0.28
117,565.75
0.47

0.00
882,280.00
0.00
0.11
54,835.00
145,577.50
7,797.94
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
53,902.18
200,682.71
0.00
45,461.00
0.00
0.00
86,334.00
0.00
45,687.50
20,571.54
2,550.00
18,051.43
0.00
0.00

0.00
-882,280.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
14,616.04
0.00
0.00
0.00
19,431.67
2,184.17

$0.00
$0.00
$0.00
$0.00
$200,000.00
$0.00
$0.00
$0.00
$0.00
$4,000.00
$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
$0.00
($200,000.00)
$0.00
$0.00
$0.00
$0.00
($4,000.00)
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

0.00%
0.00%
0.00%
0.00%
-100.00%
0.00%
0.00%
0.00%
0.00%
-100.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%

Page 49 of 107

Proposed Budget Comparison Report
UTILITY FUND - Department: 46 - UTILITY CAPITAL PROJECT

2023-2024
Total Activity

Account Number

Current
Fiscal Year
Budget
2025-2026

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

WEST WP BOOSTER PUMPS
WEST WP SITE
WASTEWATER COLLECTION INSPECTION
WASTEWATER COLLECTION REPAIR/REHAB
RIO GRANDE LIFT STATION
TAHOE LIFT STATION
Total Category: 70 - CAPITAL IMPROVEMENTS:

0.00
0.00
0.00
0.00
0.00
0.00
1,268,647.76

0.00
19,430.67
0.00
0.00
0.00
0.00
496,933.21

0.00
0.00
0.00
0.00
0.00
0.00
-846,048.12

$0.00
$4,000.00
$0.00
$0.00
$0.00
$0.00
$208,000.00

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$460,000.00

$0.00
($4,000.00)
$0.00
$0.00
$0.00
$0.00
$252,000.00

0.00%
-100.00%
0.00%
0.00%
0.00%
0.00%
121.15%

Total Department: 46 - UTILITY CAPITAL PROJECT:

1,268,647.76

496,933.21

-846,048.12

$208,000.00

$460,000.00

$252,000.00

121.15%

Total Expense:

7,528,994.72

4,632,040.78

3,105,092.30

$6,675,462.94

$8,739,507.65

$2,064,044.71

30.92%

Total Surplus/(Deficit) - UTILITY FUND:

-1,806,385.34

1,222,675.05

1,723,221.68

$1,755,347.06

$2,475.35 ($1,752,871.71)

-99.86%

6/30/2026 8:35:04 AM

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

02-46-7188
02-46-7195
02-46-7203
02-46-7204
02-46-7206
02-46-7207

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 50 of 107

Proposed Budget Comparison Report
DEBT SERVICE FUND - Department: 50 - REVENUES

2023-2024
Total Activity

Account Number

Total Category: 72 - PROPERTY TAXES:

1,926,475.13
-17,979.98
7,848.21
1,916,343.36

2,264,444.81
-4,676.72
10,555.31
2,270,323.40

$2,253,986.27
$30,000.00
$5,000.00
$2,288,986.27

$2,365,420.00
$30,000.00
$5,000.00
$2,400,420.00

$111,433.73
$0.00
$0.00
$111,433.73

4.94%
0.00%
0.00%
4.87%

Total Category: 96 - INTEREST EARNED:

23,554.83
23,554.83

26,812.28
26,812.28

15,322.26
15,322.26

$20,000.00
$20,000.00

$25,000.00
$25,000.00

$5,000.00
$5,000.00

25.00%
25.00%

169,686.00

795,379.00

701,966.40

$1,062,550.00

$2,312,225.00

$1,249,675.00

117.61%

Category: 97 - INTERFUND ACTIVITY
03-50-9752
TRANSFER FROM UTILITY FUND

03-50-9753

Goal

Situation and Proposal

Assumptions

Includes 2026 Utility CO issuance

Total Category: 97 - INTERFUND ACTIVITY:

477,275.00
646,961.00

2,352.08
797,731.08

0.00
701,966.40

$0.00
$1,062,550.00

$308,750.00
$2,620,975.00

$308,750.00
$1,558,425.00

0.00%
146.67%

Total Department: 50 - REVENUES:

1,984,816.08

2,740,886.72

2,987,612.06

$3,371,536.27

$5,046,395.00

$1,674,858.73

49.68%

1,984,816.08

2,740,886.72

2,987,612.06

$3,371,536.27

$5,046,395.00

$1,674,858.73

49.68%

TRANSFER FROM CAPITAL IMP

Total Revenue:

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

1,342,765.62
-32,279.37
3,814.00
1,314,300.25

Category: 96 - INTEREST EARNED
03-50-9601
INTEREST EARNED

Supplemental

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund: 03 - DEBT SERVICE FUND
Revenue
Department: 50 - REVENUES
Category: 72 - PROPERTY TAXES
03-50-7201
CURRENT PROPERTY TAXES
03-50-7202
DELINQUENT PROPERTY TAX
03-50-7203
PENALTY, INTEREST, COSTS

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 51 of 107

Proposed Budget Comparison Report
DEBT SERVICE FUND - Department: 51 - DEBT SERVICE

2023-2024
Total Activity

Account Number

Total Category: 55 - PROFESSIONAL SERVICES:
Category: 61 - DEBT SERVICE
03-51-6121
PRINCIPAL/DEBT SERVICE
Supplemental

03-51-6122

03-51-6123

0.00
0.00

0.00
0.00

1,251.83
1,251.83

$1,252.00
$1,252.00

$0.00
$0.00

($1,252.00)
($1,252.00)

-100.00%
-100.00%

1,370,000.00

1,510,000.00

1,695,000.00

$1,695,000.00

$2,206,000.00

$511,000.00

30.15%

$1,013,163.00

62.30%

Situation and Proposal

Assumption

Includes voter approved bonds for pool and utility projects assuming they will be sold prior to FY end.
Utility CO amount decreased to $17.3M and fully supported by Utility Fund.

634,475.00

1,266,150.00

839,381.23

$1,626,175.00

$2,639,338.00

Goal

Situation and Proposal

Assumptions

Includes 2025 voter approved bonds for pool & utility projects assuming they are issued prior to FY end.
Utility CO amount reduced to $17.3 million supported by Transfer from Utility Fund.

Total Category: 61 - DEBT SERVICE:

1,575.00
2,006,050.00

1,575.00
2,777,725.00

1,575.00
2,535,956.23

$7,748.00
$3,328,923.00

$5,000.00
$4,850,338.00

($2,748.00)
$1,521,415.00

-35.47%
45.70%

Total Department: 51 - DEBT SERVICE:

2,006,050.00

2,777,725.00

2,537,208.06

$3,330,175.00

$4,850,338.00

$1,520,163.00

45.65%

Total Expense:

2,006,050.00

2,777,725.00

2,537,208.06

$3,330,175.00

$4,850,338.00

$1,520,163.00

45.65%

Total Surplus/(Deficit) - DEBT SERVICE FUND:

-21,233.92

-36,838.28

450,404.00

$41,361.27

$196,057.00

$154,695.73

374.01%

MAINTENANCE FEE/DEBT SERVICE

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Goal

INTEREST/DEBT SERVICE

Supplemental

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Expense
Department: 51 - DEBT SERVICE
Category: 55 - PROFESSIONAL SERVICES
03-51-5501
Property Tax Collection Fees

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 52 of 107

Proposed Budget Comparison Report
IMPACT FEE FUND - Department: 43 - REVENUES

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 85 - FEE & CHARGES FOR SERVICE:

4,464.99
63.00
3,633.72
8,161.71

189.00
31.50
0.00
220.50

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%

Total Category: 96 - INTEREST EARNED:

54,535.52
54,535.52

40,457.94
40,457.94

23,342.87
23,342.87

$40,000.00
$40,000.00

$30,000.00
$30,000.00

($10,000.00)
($10,000.00)

-25.00%
-25.00%

Total Department: 43 - REVENUES:

62,697.23

40,678.44

23,342.87

$40,000.00

$30,000.00

($10,000.00)

-25.00%

62,697.23

40,678.44

23,342.87

$40,000.00

$30,000.00

($10,000.00)

-25.00%

Category: 96 - INTEREST EARNED
04-43-9601
INTEREST EARNED

Total Revenue:

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund: 04 - IMPACT FEE FUND
Revenue
Department: 43 - REVENUES
Category: 85 - FEE & CHARGES FOR SERVICE
04-43-8547
WATER DISTRIBUTION
04-43-8548
SEWER PLANT CAPACITY
04-43-8551
SEWER COLLECTION

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 53 of 107

Proposed Budget Comparison Report
IMPACT FEE FUND - Department: 45 - WATER & SEWER

2023-2024
Total Activity

Account Number

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Expense
Department: 45 - WATER & SEWER
Category: 55 - PROFESSIONAL SERVICES
04-45-5515
CONSULTANT SERVICES

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Total Category: 55 - PROFESSIONAL SERVICES:

339,804.20
339,804.20

39,116.06
39,116.06

0.00
0.00

$5,000.00
$5,000.00

$5,000.00
$5,000.00

$0.00
$0.00

0.00%
0.00%

Total Department: 45 - WATER & SEWER:

339,804.20

39,116.06

0.00

$5,000.00

$5,000.00

$0.00

0.00%

Total Expense:

339,804.20

39,116.06

0.00

$5,000.00

$5,000.00

$0.00

0.00%

Total Surplus/(Deficit) - IMPACT FEE FUND:

-277,106.97

1,562.38

23,342.87

$35,000.00

$25,000.00

($10,000.00)

-28.57%

Page 54 of 107

Proposed Budget Comparison Report
MOTEL TAX FUND - Department: 55 - REVENUES

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 75 - OTHER TAXES:

140,864.69
140,864.69

105,905.14
105,905.14

58,444.29
58,444.29

$115,000.00
$115,000.00

$85,000.00
$85,000.00

($30,000.00)
($30,000.00)

-26.09%
-26.09%

Total Category: 96 - INTEREST EARNED:

968.16
968.16

844.77
844.77

498.68
498.68

$1,000.00
$1,000.00

$1,000.00
$1,000.00

$0.00
$0.00

0.00%
0.00%

Total Department: 55 - REVENUES:

141,832.85

106,749.91

58,942.97

$116,000.00

$86,000.00

($30,000.00)

-25.86%

141,832.85

106,749.91

58,942.97

$116,000.00

$86,000.00

($30,000.00)

-25.86%

Category: 96 - INTEREST EARNED
05-55-9601
INTEREST EARNED

Total Revenue:

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund: 05 - MOTEL TAX FUND
Revenue
Department: 55 - REVENUES
Category: 75 - OTHER TAXES
05-55-7635
MOTEL OCCUPANCY TAX

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 55 of 107

Proposed Budget Comparison Report
MOTEL TAX FUND - Department: 56 - MOTEL TAX

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 50 - SERVICES:

5,143.94
8,749.49
9,403.36
0.00
23,296.79

2,000.00
3,000.00
18,851.83
0.00
23,851.83

12,000.00
875.00
6,023.16
247.50
19,145.66

$10,000.00
$8,000.00
$30,000.00
$0.00
$48,000.00

$12,000.00
$8,000.00
$30,000.00
$0.00
$50,000.00

$2,000.00
$0.00
$0.00
$0.00
$2,000.00

20.00%
0.00%
0.00%
0.00%
4.17%

Total Category: 97 - INTERFUND ACTIVITY:

26,900.00
125,100.00
152,000.00

68,000.00
0.00
68,000.00

34,000.00
0.00
34,000.00

$68,000.00
$0.00
$68,000.00

$36,000.00
$0.00
$36,000.00

($32,000.00)
$0.00
($32,000.00)

-47.06%
0.00%
-47.06%

Total Department: 56 - MOTEL TAX:

Category: 97 - INTERFUND ACTIVITY
05-56-9751
TRANSFER TO GENERAL FUND
05-56-9753
TRANSFER TO CAPITAL IMP FUND

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Expense
Department: 56 - MOTEL TAX
Category: 50 - SERVICES
05-56-5040
ARTS
05-56-5043
GENERAL ADVERTISING
05-56-5044
ADVERTISING
05-56-5045
SPECIAL EVENT

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

175,296.79

91,851.83

53,145.66

$116,000.00

$86,000.00

($30,000.00)

-25.86%

Total Expense:

175,296.79

91,851.83

53,145.66

$116,000.00

$86,000.00

($30,000.00)

-25.86%

Total Surplus/(Deficit) - MOTEL TAX FUND:

-33,463.94

14,898.08

5,797.31

$0.00

$0.00

$0.00

0.00%

Page 56 of 107

Proposed Budget Comparison Report
STATE FORFEITURES - Department: 60 - REVENUES

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 96 - INTEREST EARNED:

1,200.86
1,200.86

692.56
692.56

226.53
226.53

$1,000.00
$1,000.00

$1,000.00
$1,000.00

$0.00
$0.00

0.00%
0.00%

Total Category: 98 - MISCELLANEOUS REVENUE:

0.00
0.00

19,608.09
19,608.09

723.88
723.88

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

Total Department: 60 - REVENUES:

1,200.86

20,300.65

950.41

$1,000.00

$1,000.00

$0.00

0.00%

1,200.86

20,300.65

950.41

$1,000.00

$1,000.00

$0.00

0.00%

Category: 98 - MISCELLANEOUS REVENUE
06-60-9899
MISCELLANEOUS

Total Revenue:

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund: 06 - STATE FORFEITURES
Revenue
Department: 60 - REVENUES
Category: 96 - INTEREST EARNED
06-60-9601
INTEREST EARNED

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 57 of 107

Proposed Budget Comparison Report
STATE FORFEITURES - Department: 61 - ASSET FORFEITURE

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 35 - SUPPLIES:

0.00
0.00

0.00
0.00

723.88
723.88

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

Total Category: 40 - MAINTENANCE--BLDGS, STRUC:

0.00
0.00

0.00
0.00

17,652.35
17,652.35

$11,954.00
$11,954.00

$0.00
$0.00

($11,954.00)
($11,954.00)

-100.00%
-100.00%

Total Category: 65 - CAPITAL OUTLAY:

0.00
8,461.05
8,461.05

2,221.29
0.00
2,221.29

0.00
0.00
0.00

$8,000.00
$3,700.00
$11,700.00

$0.00
$0.00
$0.00

($8,000.00)
($3,700.00)
($11,700.00)

-100.00%
-100.00%
-100.00%

Total Category: 97 - INTERFUND ACTIVITY:

0.00
0.00

1,051.27
1,051.27

0.00
0.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

Total Department: 61 - ASSET FORFEITURE:

Category: 40 - MAINTENANCE--BLDGS, STRUC
06-61-4033
Police Building Maintenance
Category: 65 - CAPITAL OUTLAY
06-61-6574
SOFTWARE
06-61-6598
MISC EQUIPMENT
Category: 97 - INTERFUND ACTIVITY
06-61-9796
TRANSFER TO ASSET FORFEITURE

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Expense
Department: 61 - ASSET FORFEITURE
Category: 35 - SUPPLIES
06-61-3605
MISCELLANEOUS SERVICE FEES

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

8,461.05

3,272.56

18,376.23

$23,654.00

$0.00

($23,654.00)

-100.00%

Total Expense:

8,461.05

3,272.56

18,376.23

$23,654.00

$0.00

($23,654.00)

-100.00%

Total Surplus/(Deficit) - STATE FORFEITURES:

-7,260.19

17,028.09

-17,425.82

($22,654.00)

$1,000.00

$23,654.00

-104.41%

Page 58 of 107

Proposed Budget Comparison Report
CAPITAL REPLACEMENT - Department: 71 - REVENUES

2023-2024
Total Activity

Account Number

175,746.66
175,746.66

309,305.04
309,305.04

106,434.02
106,434.02

$189,000.00
$189,000.00

$189,000.00
$189,000.00

$0.00
$0.00

0.00%
0.00%

Total Category: 97 - INTERFUND ACTIVITY:

161,107.50
1,500.00
5,600.00
5,475.00
31,587.50
113,320.00
262,002.19
0.00
302,375.00
228,900.47
169,153.82
330,000.00
508,689.50
2,119,710.98

158,070.00
1,680.00
6,650.00
5,530.00
31,240.00
116,510.00
0.00
0.00
212,567.00
109,695.00
115,904.00
357,855.00
661,878.00
1,777,579.00

92,745.00
6,200.00
13,980.00
2,310.00
20,635.00
58,015.00
0.00
0.00
71,666.67
40,933.50
137,193.50
172,037.50
310,351.50
926,067.67

$185,120.00
$12,400.00
$27,960.00
$4,620.00
$41,270.00
$116,030.00
$247,969.00
$0.00
$215,100.00
$81,867.00
$274,387.00
$342,932.00
$620,703.00
$2,170,358.00

$219,290.00
$15,960.00
$29,035.00
$7,770.00
$51,350.00
$122,480.00
$0.00
$50,000.00
$72,947.00
$67,680.00
$170,762.00
$365,477.00
$558,050.00
$1,730,801.00

$34,170.00
$3,560.00
$1,075.00
$3,150.00
$10,080.00
$6,450.00
($247,969.00)
$50,000.00
($142,153.00)
($14,187.00)
($103,625.00)
$22,545.00
($62,653.00)
($439,557.00)

18.46%
28.71%
3.84%
68.18%
24.42%
5.56%
-100.00%
0.00%
-66.09%
-17.33%
-37.77%
6.57%
-10.09%
-20.25%

24,000.00
232,155.00

46,575.00
265,908.16

90,000.00
38,980.34

$0.00
$70,500.00

$0.00
$350,000.00

$0.00
$279,500.00

0.00%
396.45%

118,890.97
50,100.00
25,312.50
40,000.00
25,312.50
46,170.01
100,400.00
45,680.22

540,062.13
0.00
28,014.18
64,350.00
28,000.00
1,139.06
91,333.00
39,543.75

$539,000.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

$350,000.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

($189,000.00)
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

-35.06%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%

Category: 98 - MISCELLANEOUS REVENUE
07-71-9802
SALES OF ASSETS - WATER & SEWER (45)
07-71-9803
SALES OF ASSETS - POLICE (21)

07-71-9804
07-71-9805
07-71-9806
07-71-9807
07-71-9808
07-71-9809
07-71-9810
07-71-9811

Goal

Situation and Proposal

Trade-in/Sale value

Based on KBB trade in value for 7 vehicles

SALES OF ASSETS FIRE DEPT (25)
SALES OF ASSETS PUBLIC WKS (30)
SALES OF ASSETS CODE ENF (31)
SALES OF ASSETS STREETS (32)
SALES OF ASSETS BLDG MAINT (33)
SALES OF ASSETS FLEET (36)
SALES OF ASSETS PARKS (39)
SALES OF ASSETS GOLF COURSE (88)

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 96 - INTEREST EARNED:
Category: 97 - INTERFUND ACTIVITY
07-71-9740
GF COMP. EQUIP. USER FEE
07-71-9742
UF COMP. EQUIP. USER FEE
07-71-9744
GC COMP. EQUIP. USER FEE
07-71-9745
CT COMP. EQUIP. USER FEE
07-71-9747
CC /PD COMP. EQUIP. USER FEE
07-71-9750
JVFCPEMS COMP USER FEE
07-71-9758
CC COMP. PURCHASE CONTRIBUTION
07-71-9763
GC EQUIP PURCHASE CONTRIBUTION
07-71-9764
CC EQUIP PURCHASE CONTRIBUTION
07-71-9771
GF EQUIPMENT USER FEE
07-71-9772
UF EQUIPMENT USER FEE
07-71-9773
GC EQUIPMENT USER FEE
07-71-9775
JVFCPEMS EQUIP USER FEE

Supplemental

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund: 07 - CAPITAL REPLACEMENT
Revenue
Department: 71 - REVENUES
Category: 96 - INTEREST EARNED
07-71-9601
INTEREST EARNED

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

18,000.00
76,246.25
-84,056.00
112,846.88
0.00
26,932.50
35,994.38
39,924.91

Page 59 of 107

Proposed Budget Comparison Report
CAPITAL REPLACEMENT - Department: 71 - REVENUES

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 98 - MISCELLANEOUS REVENUE:

0.00
482,043.92

0.00
764,349.36

0.00
921,422.46

$0.00
$609,500.00

$0.00
$700,000.00

$0.00
$90,500.00

0.00%
14.85%

Total Department: 71 - REVENUES:

2,777,501.56

2,851,233.40

1,953,924.15

$2,968,858.00

$2,619,801.00

($349,057.00)

-11.76%

2,777,501.56

2,851,233.40

1,953,924.15

$2,968,858.00

$2,619,801.00

($349,057.00)

-11.76%

MVCPA GRANT

Total Revenue:

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

07-71-9813

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 60 of 107

Proposed Budget Comparison Report
CAPITAL REPLACEMENT - Department: 72 - EQUIPMENT REPLACEMENT

2023-2024
Total Activity

Account Number

2,277,015.00
2,277,015.00

-476,972.81
-476,972.81

0.00
0.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

Total Category: 60 - OTHER SERVICES:

0.00
0.00

-1,577,233.80
-1,577,233.80

0.00
0.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

-38,247.02
101.98
0.00
-164,558.96

55,280.00
47,073.00
125,504.00
490,320.16

0.00
0.00
0.00
189,181.50

$0.00
$0.00
$0.00
$279,600.00

$0.00
$0.00
$0.00
$475,000.00

$0.00
$0.00
$0.00
$195,400.00

0.00%
0.00%
0.00%
69.89%

Category: 65 - CAPITAL OUTLAY
07-72-6570
Vehicles - Public Works
07-72-6571
VEHICLES GOLF COURSE
07-72-6572
SPECIAL EQUIPMENT
07-72-6573
VEHICLES POLICE

07-72-6574
07-72-6575
07-72-6576
07-72-6577
07-72-6579
07-72-6580
07-72-6581
07-72-6582
07-72-6586
07-72-6587

Goal

Situation and Proposal

ADMIN AND CID VEHICLES
ESTIMATED TRADE VALUES

($415,000) THE TOTAL ESTIMATED TRADE IN VALUE FOR CID AND ADMINSTRATIVE VEHICLES IS $350,000 BRINGING THE
TOTAL OFFSET VALUE FOR ALL VEHICLES TO APPROXIMATLEY $65,000.

EQUIPMENT AND INSTILATION

($60,000) TOTAL
CHIEF (LIGHTS, SIREN, RADIO) $15,000
ADMIN LT (LIGHTS, SIREN, RADIO) $15,000
PATROL LT (LIGHTS, SIREN, RADIO) $15,000
CID SGT. (COVERT LIGHTS AND RADIO) $3,750
3 DETECTIVES (COVERT LIGHTS AND RADIO) $3,750

VEHICLES FIRE DEPT
VEHICLES CODE ENFORCEMENT
VEHICLES STREETS
VEHICLES BLDG MAINT
VEHICLES PARKS
VEHICLES WATER AND SEWER
RADIO/RADAR EQUIPMENT
RADIO RADAR POLICE
GROUNDS & MAINT. EQUIP - GOLF COURSE
GROUND MAINT PARKS

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 54 - SUNDRY:
Category: 60 - OTHER SERVICES
07-72-6002
CAP OUTLAY ELIM GENERAL GOVNMT

Supplemental

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Expense
Department: 72 - EQUIPMENT REPLACEMENT
Category: 54 - SUNDRY
07-72-5499
DEPRECIATION EXPENSE

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

262,087.01
492.95
1,208.63
-43,220.00
4,319.33
-151,789.31
168,443.55
262,002.19
-171,008.59
-2,801,794.00

246,959.47
40,713.00
133,831.00
43,297.00
187,184.59
188,292.00
9,477.52
0.00
160,094.00
2,766,238.00

3,419,802.37
0.00
0.00
0.00
0.00
0.00
0.00
0.00
141,959.15
0.00

$3,417,872.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$168,782.00
$0.00

$426,500.00 ($2,991,372.00)
$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
$168,782.00
$0.00
$0.00

-87.52%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%

Page 61 of 107

Proposed Budget Comparison Report
CAPITAL REPLACEMENT - Department: 72 - EQUIPMENT REPLACEMENT

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 65 - CAPITAL OUTLAY:

27,255.34
-2,644,706.90

27,213.00
4,521,476.74

19,926.00
3,770,869.02

$0.00
$3,866,254.00

$0.00
$0.00
$1,070,282.00 ($2,795,972.00)

0.00%
-72.32%

Total Department: 72 - EQUIPMENT REPLACEMENT:

-367,691.90

2,467,270.13

3,770,869.02

$3,866,254.00

$1,070,282.00 ($2,795,972.00)

-72.32%

EQUIPMENT LEASE-PURCHASE

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

07-72-6598

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 62 of 107

Proposed Budget Comparison Report
CAPITAL REPLACEMENT - Department: 73 - TECHNOLOGY REPLACEMNT

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 54 - SUNDRY:

360,459.00
360,459.00

494,642.90
494,642.90

0.00
0.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

Total Category: 65 - CAPITAL OUTLAY:

74,052.55
74,052.55

313,522.78
313,522.78

531,901.52
531,901.52

$539,719.00
$539,719.00

$291,750.00
$291,750.00

($247,969.00)
($247,969.00)

-45.94%
-45.94%

Total Department: 73 - TECHNOLOGY REPLACEMNT:

434,511.55

808,165.68

531,901.52

$539,719.00

$291,750.00

($247,969.00)

-45.94%

Total Expense:

66,819.65

3,275,435.81

4,302,770.54

$4,405,973.00

Total Surplus/(Deficit) - CAPITAL REPLACEMENT:

2,710,681.91

-424,202.41

-2,348,846.39 ($1,437,115.00)

Category: 65 - CAPITAL OUTLAY
07-73-6573
COMPUTER EQUIPMENT

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department: 73 - TECHNOLOGY REPLACEMNT
Category: 54 - SUNDRY
07-73-5499
DEPRECIATION EXPENSE

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

$1,362,032.00 ($3,043,941.00)

-69.09%

$1,257,769.00

-187.52%

$2,694,884.00

Page 63 of 107

Proposed Budget Comparison Report
TRAFFIC SAFETY FUND - Department: 10 - REVENUES

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 96 - INTEREST EARNED:

0.00
0.00

11,999.43
11,999.43

13,678.33
13,678.33

$5,000.00
$5,000.00

$18,000.00
$18,000.00

$13,000.00
$13,000.00

260.00%
260.00%

Total Category: 97 - INTERFUND ACTIVITY:

0.00
0.00

383.00
383.00

0.00
0.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

Total Category: 99 - OTHER AGENCY REVENUES:

0.00
0.00

68,163.64
68,163.64

31,836.36
31,836.36

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

Total Department: 10 - REVENUES:

0.00

80,546.07

45,514.69

$5,000.00

$18,000.00

$13,000.00

260.00%

0.00

80,546.07

45,514.69

$5,000.00

$18,000.00

$13,000.00

260.00%

Category: 97 - INTERFUND ACTIVITY
08-10-9751
TRANSFER FROM RED LIGHT CAMERA
Category: 99 - OTHER AGENCY REVENUES
08-10-9913
SS4A GRANT

Total Revenue:

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund: 08 - TRAFFIC SAFETY FUND
Revenue
Department: 10 - REVENUES
Category: 96 - INTEREST EARNED
08-10-9601
INTEREST EARNED

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 64 of 107

Proposed Budget Comparison Report
TRAFFIC SAFETY FUND - Department: 17 - TRAFFIC SAFETY

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 60 - OTHER SERVICES:

0.00
0.00

85,204.55
85,204.55

35,600.23
35,600.23

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

Total Category: 65 - CAPITAL OUTLAY:

0.00
0.00

0.00
0.00

0.00
0.00

$50,000.00
$50,000.00

$0.00
$0.00

($50,000.00)
($50,000.00)

-100.00%
-100.00%

Total Department: 17 - TRAFFIC SAFETY:

Category: 65 - CAPITAL OUTLAY
08-17-6581
RADIO/RADAR EQUIPMENT

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Expense
Department: 17 - TRAFFIC SAFETY
Category: 60 - OTHER SERVICES
08-17-7301
SS4A STUDY

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

0.00

85,204.55

35,600.23

$50,000.00

$0.00

($50,000.00)

-100.00%

Total Expense:

0.00

85,204.55

35,600.23

$50,000.00

$0.00

($50,000.00)

-100.00%

Total Surplus/(Deficit) - TRAFFIC SAFETY FUND:

0.00

-4,658.48

9,914.46

($45,000.00)

$18,000.00

$63,000.00

-140.00%

Page 65 of 107

Proposed Budget Comparison Report
FEDERAL FORFEITURES - Department: 60 - REVENUES

2024-2025
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 96 - INTEREST EARNED:

0.00
0.00

32.22
32.22

0.00
0.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

Total Category: 97 - INTERFUND ACTIVITY:

0.00
0.00

1,051.27
1,051.27

0.00
0.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

Total Department: 60 - REVENUES:

Category: 97 - INTERFUND ACTIVITY
09-60-9756
TRANSFER FROM ASSET FORFEITURE

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund: 09 - FEDERAL FORFEITURES
Revenue
Department: 60 - REVENUES
Category: 96 - INTEREST EARNED
09-60-9601
INTEREST EARNED

2025-2026
YTD Activity
Through Jun

0.00

1,083.49

0.00

$0.00

$0.00

$0.00

0.00%

Total Revenue:

0.00

1,083.49

0.00

$0.00

$0.00

$0.00

0.00%

Total Surplus/(Deficit) - FEDERAL FORFEITURES:

0.00

1,083.49

0.00

$0.00

$0.00

$0.00

0.00%

Page 66 of 107

Proposed Budget Comparison Report
CAPITAL IMPROVEMENTS FUND - Department: 90 - REVENUES

2023-2024
Total Activity

Account Number

Total Category: 70 - CAPITAL IMPROVEMENTS:

133,398.50
624,835.00
758,233.50

-133,398.50
0.00
-133,398.50

$10,000.00
$0.00
$10,000.00

$0.00
$0.00
$0.00

($10,000.00)
$0.00
($10,000.00)

-100.00%
0.00%
-100.00%

Total Category: 96 - INTEREST EARNED:

71,162.86
71,162.86

142,998.38
142,998.38

113,689.08
113,689.08

$100,000.00
$100,000.00

$100,000.00
$100,000.00

$0.00
$0.00

0.00%
0.00%

9,768,956.13

1,688,710.28

1,085,092.67

$2,426,852.00

$8,823,000.00

$6,396,148.00

263.56%

Category: 97 - INTERFUND ACTIVITY
10-90-9751
TRFR F/GENERAL FUND

10-90-9752
10-90-9753
10-90-9754
10-90-9755

Goal

Situation and Proposal

Additional Funding for City Campus

Propose $8 million from General Fund balance to fund phase I of the City Campus project.

Pay As you GO CIP Funding

Funding for General Capital Projects identified in CIP work plan

Total Category: 97 - INTERFUND ACTIVITY:

0.00
125,100.00
0.00
0.00
9,894,056.13

0.00
0.00
42,791.00
0.00
1,731,501.28

0.00
0.00
0.00
0.00
1,085,092.67

$0.00
$0.00
$0.00
$64,129.50
$2,490,981.50

$400,000.00
$0.00
$0.00
$400,000.00
$9,623,000.00

$400,000.00
$0.00
$0.00
$335,870.50
$7,132,018.50

0.00%
0.00%
0.00%
523.74%
286.31%

Total Category: 98 - MISCELLANEOUS REVENUE:

0.00
0.00

26,993.37
26,993.37

0.00
0.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

-53,888.00
53,888.33
786,253.40
0.00
18,499.00
0.00
0.00

53,888.00
0.00
1,913,720.80
2,188,387.14
0.00
0.00
0.00

0.00
0.00
0.00
3,191,393.82
0.00
0.00
0.00

$0.00
$0.00
$0.00
$4,964,397.00
$0.00
$192,388.50
$657,375.00

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$3,687,448.00 ($1,276,949.00)
$0.00
$0.00
$0.00 ($192,388.50)
$0.00
$657,375.00

0.00%
0.00%
0.00%
-25.72%
0.00%
-100.00%
0.00%

Transfer From Golf Course
TRANSFER FROM MOTEL TAX FUND
TRFR F/CRIME CONTROL
TRANSFER FROM UTILITY FUND

Category: 98 - MISCELLANEOUS REVENUE
10-90-9899
MISCELLANEOUS REVENUE
Category: 99 - OTHER AGENCY REVENUES
10-90-9904
GRANT
10-90-9906
FY 18 - FEMA GRANT HOME ELEV
10-90-9907
FY 20 - HOME ELEVATION
10-90-9908
FY 22 -HOME ELEVATION GRANT
10-90-9909
GRANT - E127
10-90-9911
TDEM GRANT
10-90-9912
FLOOD MITIGATION STUDY

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

0.00
0.00
0.00

Category: 96 - INTEREST EARNED
10-90-9601
INTEREST EARNED

Supplemental

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund: 10 - CAPITAL IMPROVEMENTS FUND
Revenue
Department: 90 - REVENUES
Category: 70 - CAPITAL IMPROVEMENTS
10-90-9916
COMP PLAN GRANT
10-90-9917
SEATTLE STREET WATER LINE GRANT

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 67 of 107

Proposed Budget Comparison Report
CAPITAL IMPROVEMENTS FUND - Department: 90 - REVENUES

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

0.00
804,752.73

0.00
4,155,995.94

0.00
3,191,393.82

$495,446.00
$6,309,606.50

Total Department: 90 - REVENUES: 10,769,971.72

6,815,722.47

4,256,777.07

$8,910,588.00 $14,563,269.00

$5,652,681.00

63.44%

Total Revenue:

6,815,722.47

4,256,777.07

$8,910,588.00 $14,563,269.00

$5,652,681.00

63.44%

FY23 HOME ELEVATION GRANT
Total Category: 99 - OTHER AGENCY REVENUES:

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

10,769,971.72

$0.00
$495,446.00
$4,840,269.00 ($1,469,337.50)

0.00%
-23.29%

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

10-90-9915

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 68 of 107

Proposed Budget Comparison Report
CAPITAL IMPROVEMENTS FUND - Department: 91 - EXPENSE

2023-2024
Total Activity

Account Number

Total Category: 65 - CAPITAL OUTLAY:
Category: 70 - CAPITAL IMPROVEMENTS
10-91-7006
CLARK HENRY PARK PLAYGROUND
10-91-7012
E 127 IMPROVEMENTS
10-91-7016
ELEVATIONS FY 20 GRANT
10-91-7018
FY 22 ELEVATION C12808
10-91-7022
FY 22 ELEVATION C12807
10-91-7030
FY23 Home Elevation
10-91-7032
REHAB/REPAIR STORM WATER LINES
10-91-7054
Pool Design FY26
10-91-7055
CAROL FOX DONOR WALL/PICNIC AREA
10-91-7056
CAROL FOX PARK SANDBOX RENOV
10-91-7066
PLAYGROUND STRUCTURE CAROL FOX
10-91-7067
CLARK HENRY BASEBALL FIELD
10-91-7070
WIFI FOR PARKS
10-91-7095
FIRE STATION REMODEL
10-91-7105
PARK IMPROVEMENTS
10-91-7110
MISC CAPITAL EXPENSES (PRIOR YR)
10-91-7125
NEW CITY HALL ENG & ARCHITECT
Supplemental

10-91-7126
10-91-7130
10-91-7131
10-91-7134
10-91-7137
10-91-7138
10-91-7143
10-91-7144
10-91-7148
10-91-7300

6/30/2026 8:35:04 AM

0.00
0.00

0.00
0.00

196.60
196.60

$256,518.00
$256,518.00

0.00
165,772.72
2,467,118.58
0.00
0.00
0.00
210,779.85
0.00
0.00
55,000.00
20,000.00
5,520.00
0.00
199,217.59
49,868.85
0.00
0.00

0.00
0.00
429,178.33
87,900.00
2,100,487.14
0.00
154,544.45
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-100,036.65
340,267.04

199.98
10,977.97
0.00
2,046,688.08
571,171.73
0.00
0.00
222,750.00
12,766.76
0.00
0.00
160,491.74
0.00
0.00
0.00
0.00
345,647.28

$125,000.00
$0.00
$25,000.00
$4,824,911.00
$2,964,499.00
$526,331.00
$0.00
$19,000.00
$100,000.00
$0.00
$0.00
$1,325,000.00
$20,000.00
$0.00
$50,000.00
$0.00
$1,149,101.00

0.00
0.00
0.00
150,000.00
100,000.00
0.00
0.00
0.00
0.00
0.00

$0.00
$50,000.00
$0.00
$150,000.00
$100,000.00
$0.00
$0.00
$0.00
$0.00
$876,500.00

Goal

Situation and Proposal

Architect/Engineering City Campus

Arch/Eng Fees through construction phase of City Campus

City Campus Phase I Construction
FACILITIES IMPROVEMENT
GOLF COURSE CONVENTION CENTER
STREET PANELS REPLACEMENT
SIDEWALK REPL & ADD
SEATTLE ST (SENATE W TO DEAD END)
PMP JERSEY MEADOW NATURE TRAIL & FOUNTAIN
POOL CLOSURE/DEMOLITION
DECORATIVE STREET LIGHTS
FLOOD MITIGATION STUDY

Current
Fiscal Year
Budget
2025-2026

0.00
-368,171.50
7,129,815.36
131,048.60
150,000.00
515.00
18,499.00
0.00
189,549.00
0.00

0.00
966.21
646,596.77
255,186.69
0.00
0.00
0.00
46,645.00
0.00
0.00

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

$0.00
$0.00

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Expense
Department: 91 - EXPENSE
Category: 65 - CAPITAL OUTLAY
10-91-7316
LIFT STATION GENERATORS

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

($256,518.00)
($256,518.00)

-100.00%
-100.00%

$0.00 ($125,000.00)
$0.00
$0.00
($25,000.00)
$0.00
$13,155.00 ($4,811,756.00)
$604,760.00
$3,569,259.00
$0.00
$526,331.00
$0.00
$0.00
($19,000.00)
$0.00
($25,000.00)
$75,000.00
$0.00
$0.00
$0.00
$0.00
$0.00 ($1,325,000.00)
($20,000.00)
$0.00
$0.00
$0.00
$0.00
$50,000.00
$0.00
$0.00
$196,000.00 ($953,101.00)

-100.00%
0.00%
-100.00%
-99.73%
20.40%
0.00%
0.00%
-100.00%
-25.00%
0.00%
0.00%
-100.00%
-100.00%
0.00%
0.00%
0.00%
-82.94%

$9,327,000.00
$50,000.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$876,500.00

0.00%
0.00%
0.00%
-100.00%
-100.00%
0.00%
0.00%
0.00%
0.00%
0.00%

$9,327,000.00
$0.00
$0.00
($150,000.00)
($100,000.00)
$0.00
$0.00
$0.00
$0.00
$0.00

Page 69 of 107

Proposed Budget Comparison Report
CAPITAL IMPROVEMENTS FUND - Department: 91 - EXPENSE

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

1,182.50
0.00
Total Category: 70 - CAPITAL IMPROVEMENTS: 10,425,715.55

133,398.50
1,116,804.88
5,211,938.36

419.00
$10,000.00
$0.00
0.00
$0.00
$0.00
3,621,112.54 $12,315,342.00 $14,683,245.00

($10,000.00)
$0.00
$2,367,903.00

-100.00%
0.00%
19.23%

Total Department: 91 - EXPENSE: 10,425,715.55

5,211,938.36

3,621,309.14 $12,571,860.00 $14,683,245.00

$2,111,385.00

16.79%

Total Expense:

10,425,715.55

5,211,938.36

3,621,309.14 $12,571,860.00 $14,683,245.00

$2,111,385.00

16.79%

Total Surplus/(Deficit) - CAPITAL IMPROVEMENTS FUND:

344,256.17

1,603,784.11

$3,541,296.00

-96.72%

COMP PLAN GRANT
CAPITAL OUTLAY RECLASS

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

635,467.93 ($3,661,272.00)

($119,976.00)

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

10-91-7303
10-91-7999

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 70 of 107

Proposed Budget Comparison Report
GOLF COURSE FUND - Department: 80 - REVENUES

2023-2024
Total Activity

Account Number

Total Category: 85 - FEE & CHARGES FOR SERVICE:
Category: 96 - INTEREST EARNED
11-80-9601
INTEREST EARNED
Supplemental

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

1,619,837.55
206,980.23
11,895.62
200,740.02
38,105.79
1,570.00
0.00
21,619.11
0.00
224,904.62
31,092.05
0.00
66,575.49
59,665.00
0.00
1,073.18
2,484,058.66

2,234,810.72
330,688.05
18,518.00
360,645.22
87,249.95
212.00
39,894.75
37,255.00
0.00
295,853.83
22,053.00
0.00
94,477.32
93,484.00
982.30
856.35
3,616,980.49

1,760,929.37
365,070.99
14,150.00
289,221.06
71,412.80
1,350.00
31,129.00
47,103.54
463.00
216,482.38
22,832.33
2,216.00
83,485.39
64,596.00
627.07
382.07
2,971,451.00

$1,885,000.00
$319,000.00
$15,000.00
$250,000.00
$90,000.00
$10,000.00
$20,000.00
$40,000.00
$0.00
$250,000.00
$50,000.00
$0.00
$80,000.00
$80,000.00
$0.00
$0.00
$3,089,000.00

$2,300,000.00
$375,000.00
$20,000.00
$300,000.00
$70,000.00
$0.00
$30,000.00
$50,000.00
$0.00
$255,000.00
$35,000.00
$0.00
$90,000.00
$90,000.00
$0.00
$0.00
$3,615,000.00

$415,000.00
$56,000.00
$5,000.00
$50,000.00
($20,000.00)
($10,000.00)
$10,000.00
$10,000.00
$0.00
$5,000.00
($15,000.00)
$0.00
$10,000.00
$10,000.00
$0.00
$0.00
$526,000.00

22.02%
17.55%
33.33%
20.00%
-22.22%
-100.00%
50.00%
25.00%
0.00%
2.00%
-30.00%
0.00%
12.50%
12.50%
0.00%
0.00%
17.03%

16,962.44

15,598.12

22,710.00

$6,000.00

$30,000.00

$24,000.00

400.00%

Goal

Situation and Proposal

Interest Earned from Investments

Interest earnings based on historical revenues over the last 12 months.

Total Category: 96 - INTEREST EARNED:

16,962.44

15,598.12

22,710.00

$6,000.00

$30,000.00

$24,000.00

400.00%

Total Category: 98 - MISCELLANEOUS REVENUE:

11,594.52
11,594.52

13,016.69
13,016.69

2,217.20
2,217.20

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

Total Department: 80 - REVENUES:

2,512,615.62

3,645,595.30

2,996,378.20

$3,095,000.00

$3,645,000.00

$550,000.00

17.77%

2,512,615.62

3,645,595.30

2,996,378.20

$3,095,000.00

$3,645,000.00

$550,000.00

17.77%

Category: 98 - MISCELLANEOUS REVENUE
11-80-9899
MISCELLANEOUS REVENUE

Total Revenue:

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund: 11 - GOLF COURSE FUND
Revenue
Department: 80 - REVENUES
Category: 85 - FEE & CHARGES FOR SERVICE
11-80-8551
GREEN FEES
11-80-8553
RANGE FEES
11-80-8554
CLUB RENTALS
11-80-8555
TOURNAMENT GREENS FEES
11-80-8556
SIMULATOR RENTAL
11-80-8557
SIMULATOR EVENT RENTAL
11-80-8558
CONVENTION CTR RENTAL
11-80-8560
MISCELLANEOUS FEES
11-80-8566
MISCELLANEOUS SALES
11-80-8567
MERCHANDISE
11-80-8568
SPECIAL ORDER MERCHANDISE
11-80-8571
EVENT FOOD SALES
11-80-8572
CONCESSION FEES
11-80-8575
MEMBERSHIPS
11-80-8578
MISC UNREDEEMED BOOK CREDIT
11-80-8579
CASH OVER/UNDER

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 71 of 107

Proposed Budget Comparison Report
GOLF COURSE FUND - Department: 81 - CLUB HOUSE

2023-2024
Total Activity

Account Number

Total Category: 30 - SALARIES, WAGES, & BENEFITS:
Category: 34 - COST OF SALES
11-81-3401
MERCHANDISE
Supplemental

11-81-3415

11-81-3416
11-81-3419

357,939.40
245,402.00
2,105.95
6,793.64
0.00
45,330.76
6,172.97
2,608.25
59,447.63
65,931.51
571.36
4,483.04
929.89
875.60
798,592.00

260,516.42
209,095.52
1,685.97
3,088.11
0.00
35,356.78
5,669.59
2,756.46
44,437.83
48,857.68
394.68
2,890.66
685.32
549.25
615,984.27

$363,934.39
$181,000.00
$2,340.00
$13,000.00
$0.00
$42,860.99
$5,209.00
$378.00
$63,187.11
$77,185.89
$535.00
$4,582.08
$960.79
$912.60
$756,085.85

$380,747.28
$260,000.00
$3,180.00
$13,000.00
$0.00
$50,254.94
$5,670.00
$546.00
$66,128.08
$77,335.19
$749.00
$4,084.20
$1,005.17
$776.52
$863,476.38

$16,812.89
$79,000.00
$840.00
$0.00
$0.00
$7,393.95
$461.00
$168.00
$2,940.97
$149.30
$214.00
($497.88)
$44.38
($136.08)
$107,390.53

4.62%
43.65%
35.90%
0.00%
0.00%
17.25%
8.85%
44.44%
4.65%
0.19%
40.00%
-10.87%
4.62%
-14.91%
14.20%

175,658.90

182,894.90

172,842.90

$170,000.00

$184,000.00

$14,000.00

8.24%

$42,500.00

($20,500.00)

-32.54%

Situation and Proposal

Cost of Sales Merchandise increase

Budget adjustment to account for additional merchandise sales based on 32% profit.

12,603.78

29,221.88

26,425.24

$63,000.00

Goal

Situation and Proposal

Range Ball increase

Budget adjustment due to increased driving rage activity, range ball attrition and a range ball price increase. This will allow for range
supplies and enough driving range balls to keep up with demand.

RENTAL CLUBS
SPECIAL ORDER MERCHANDISE
Total Category: 34 - COST OF SALES:

Category: 35 - SUPPLIES
11-81-3500
PENSION EXPENSE
11-81-3502
POSTAGE/FREIGHT/DEL.FEE

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

354,875.08
205,667.29
2,040.98
1,173.19
4,364.51
40,878.47
5,876.94
2,401.19
54,584.58
67,100.39
414.88
4,782.96
873.29
609.60
745,643.35

Goal

RANGE BALLS

Supplemental

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Expense
Department: 81 - CLUB HOUSE
Category: 30 - SALARIES, WAGES, & BENEFITS
11-81-3001
SALARIES
11-81-3002
WAGES
11-81-3003
LONGEVITY
11-81-3007
OVERTIME
11-81-3010
INCENTIVES
11-81-3051
FICA/MEDICARE TAXES
11-81-3052
WORKMEN'S COMPENSATION
11-81-3053
UNEMPLOYMENT INSURANCE
11-81-3054
RETIREMENT
11-81-3055
INSURANCE
11-81-3056
LIFE INS
11-81-3057
DENTAL INSURANCE
11-81-3058
LONG-TERM DISABILITY
11-81-3060
VISION INSURANCE

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

5,515.24
21,541.96
215,319.88

6,893.96
17,217.22
236,227.96

-432.00
11,429.54
210,265.68

$5,000.00
$36,500.00
$274,500.00

$5,000.00
$19,500.00
$251,000.00

$0.00
($17,000.00)
($23,500.00)

0.00%
-46.58%
-8.56%

25,213.00
328.93

-9,328.00
346.86

0.00
498.10

$0.00
$500.00

$0.00
$600.00

$0.00
$100.00

0.00%
20.00%

Page 72 of 107

Proposed Budget Comparison Report
GOLF COURSE FUND - Department: 81 - CLUB HOUSE

2023-2024
Total Activity

Account Number

Total Category: 35 - SUPPLIES:

6,074.55
958.09
770.00
55.44
570.26
0.00
10,958.00
10,405.20

3,795.40
725.53
32.00
0.00
687.35
104.91
6,916.00
12,759.29

$5,750.00
$3,500.00
$0.00
$500.00
$1,000.00
$0.00
$9,000.00
$20,250.00

$6,000.00
$3,500.00
$0.00
$500.00
$1,000.00
$0.00
$9,000.00
$20,600.00

$250.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$350.00

4.35%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
1.73%

Total Category: 45 - MAINTENANCE:

0.00
0.00
0.00
1,495.20
1,495.20

332.68
0.00
0.00
989.13
1,321.81

94.32
4,400.00
0.00
2,094.18
6,588.50

$1,500.00
$6,300.00
$750.00
$1,200.00
$9,750.00

$1,500.00
$6,300.00
$750.00
$1,500.00
$10,050.00

$0.00
$0.00
$0.00
$300.00
$300.00

0.00%
0.00%
0.00%
25.00%
3.08%

Total Category: 50 - SERVICES:

2,216.55
14,184.86
6,363.30
508.12
553.44
24,079.79
0.00
47,906.06

3,595.97
13,751.61
-1,388.62
721.16
4,998.19
35,822.58
0.00
57,500.89

2,623.69
11,875.05
500.00
653.57
32.05
16,590.97
9,070.00
41,345.33

$4,500.00
$13,450.00
$2,000.00
$2,500.00
$5,000.00
$22,000.00
$8,000.00
$57,450.00

$4,500.00
$13,450.00
$2,000.00
$3,500.00
$6,500.00
$22,000.00
$8,000.00
$59,950.00

$0.00
$0.00
$0.00
$1,000.00
$1,500.00
$0.00
$0.00
$2,500.00

0.00%
0.00%
0.00%
40.00%
30.00%
0.00%
0.00%
4.35%

64,189.39

96,585.48

68,239.43

$70,000.00

$107,000.00

$37,000.00

52.86%

Category: 45 - MAINTENANCE
11-81-4501
FURN, FIXTURE/EPT MAINTENANCE
11-81-4504
COMPUTER SOFTWARE
11-81-4520
EQUIPMENT MAINTENANCE/OUTSOURC
11-81-4599
MISCELLANEOUS EQUIPMENT
Category: 50 - SERVICES
11-81-5012
PRINTING
11-81-5020
COMMUNICATIONS
11-81-5023
LEASE EQUIPMENT
11-81-5027
MEMBERSHIPS/SUBCRIPTIONS
11-81-5029
TRAVEL/TRAINING
11-81-5043
ADVERTISING/PROMOTION
11-81-5056
CONVENTION CENTER EVENTS
Category: 54 - SUNDRY
11-81-5405
CREDIT CARD CHARGES

11-81-5408
11-81-5410
11-81-5413
11-81-5498
11-81-5499

Goal

Situation and Proposal

Credit Card Fees

Credit card processing fees run approximately 2.8% of revenues, with estimated revenues of $3.99 million this means we need credit card
fees budgeted at $107,000. As of May 2026 the current expenditures are $68,239 out of $70,000 budgeted. with an average of $8,500 per
month this year will end at approx $102,000. With estimated increases in revenue we need a substantial increase in this line item.

LICENSE/FEES
SECURITY
TOURNAMENT FEES EXPENSE
MISCELLANEOUS EXPENSE
DEPRECIATION EXPENSE
Total Category: 54 - SUNDRY:

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

5,906.66
1,710.55
0.00
541.25
1,111.04
0.00
5,356.00
40,167.43

OFFICE SUPPLIES
WEARING APPAREL
REPLACEMENT OF LOSS-BURGLARY
BOOKS & PERIODICALS
TOOLS/EQUIPMENT
REPAIR PARTS
MISCELLANEOUS SERVICE FEES

Supplemental

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

11-81-3503
11-81-3504
11-81-3509
11-81-3510
11-81-3523
11-81-3529
11-81-3605

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

0.00
2,017.75
1,163.46
4,202.04
0.00
71,572.64

0.00
0.00
9,595.59
572.40
42,630.24
149,383.71

180.00
0.00
1,922.21
1,845.24
0.00
72,186.88

$0.00
$5,600.00
$5,000.00
$3,000.00
$0.00
$83,600.00

$0.00
$5,600.00
$7,500.00
$3,000.00
$0.00
$123,100.00

$0.00
$0.00
$2,500.00
$0.00
$0.00
$39,500.00

0.00%
0.00%
50.00%
0.00%
0.00%
47.25%

Page 73 of 107

Proposed Budget Comparison Report
GOLF COURSE FUND - Department: 81 - CLUB HOUSE

2023-2024
Total Activity

Account Number

Total Category: 55 - PROFESSIONAL SERVICES:
Category: 60 - OTHER SERVICES
11-81-6001
LIABILITY INSURANCE
Supplemental

11-81-6003
Supplemental

0.00
0.00
0.00

0.00
4,047.94
4,047.94

$4,400.00
$0.00
$4,400.00

$4,400.00
$0.00
$4,400.00

$0.00
$0.00
$0.00

0.00%
0.00%
0.00%

0.00

0.00

23,193.00

$23,193.00

$1,383.00

($21,810.00)

-94.04%

49,921.15

37,746.65

$53,000.00

$75,667.00

$22,667.00

42.77%

Situation and Proposal

Liability Insurance Premiums

Allocation of TML Liability Insurance premiums

34,008.62

Goal

Situation and Proposal

TML Property Insurance

Updated allocation of property insurance premiums from TML

Total Category: 60 - OTHER SERVICES:

34,008.62

49,921.15

60,939.65

$76,193.00

$77,050.00

$857.00

1.12%

Total Category: 97 - INTERFUND ACTIVITY:

4,525.00
4,525.00

5,250.00
5,250.00

13,665.00
13,665.00

$27,330.00
$27,330.00

$27,330.00
$27,330.00

$0.00
$0.00

0.00%
0.00%

Total Department: 81 - CLUB HOUSE:

1,236,796.04

1,308,602.72

1,037,782.54

$1,309,558.85

$1,436,956.38

$127,397.53

9.73%

Category: 97 - INTERFUND ACTIVITY
11-81-9772
TECHNOLOGY USER FEE

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

76,157.86
0.00
76,157.86

Goal

Property Insurance

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Category: 55 - PROFESSIONAL SERVICES
11-81-5515
CONSULTANT FEES
11-81-5517
BENEFITS CONSULTANT

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 74 of 107

Proposed Budget Comparison Report
GOLF COURSE FUND - Department: 82 - COURSE MAINTENANCE

2023-2024
Total Activity

Account Number

Total Category: 30 - SALARIES, WAGES, & BENEFITS:
Category: 35 - SUPPLIES
11-82-3503
OFFICE SUPPLIES
11-82-3504
WEARING APPAREL
11-82-3506
CHEMICALS
11-82-3514
FUEL & OIL
11-82-3520
FOOD/WATER
11-82-3523
TOOLS/EQUIPMENT
11-82-3526
MINOR EQUIPMENT
11-82-3527
AGGREGATES
Supplemental

11-82-3529
11-82-3530
11-82-3533

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

326,576.02
19,066.07
885.92
1,940.31
25,851.11
7,346.27
416.91
52,281.84
87,099.85
499.04
4,141.55
819.44
804.65
527,728.98

362,513.12
15,833.91
1,318.33
5,429.21
28,580.28
7,716.21
873.37
60,591.19
88,462.42
737.39
6,256.87
920.38
1,281.92
580,514.60

265,935.58
16,908.43
1,130.70
3,487.81
21,217.64
7,086.98
623.30
44,968.61
70,866.68
525.38
4,364.08
682.60
897.66
438,695.45

$396,530.28
$18,000.00
$1,320.00
$5,000.00
$30,818.05
$7,717.00
$504.00
$67,114.86
$113,543.60
$856.00
$7,130.64
$1,046.84
$1,364.40
$650,945.67

$411,307.46
$18,000.00
$2,640.00
$6,000.00
$33,502.98
$7,087.00
$624.00
$69,963.25
$112,584.15
$856.00
$6,190.56
$1,085.85
$1,273.32
$671,114.57

$14,777.18
$0.00
$1,320.00
$1,000.00
$2,684.93
($630.00)
$120.00
$2,848.39
($959.45)
$0.00
($940.08)
$39.01
($91.08)
$20,168.90

3.73%
0.00%
100.00%
20.00%
8.71%
-8.16%
23.81%
4.24%
-0.85%
0.00%
-13.18%
3.73%
-6.68%
3.10%

587.77
3,937.15
36,907.73
24,679.73
854.79
6,775.06
2,610.81
14,922.64

272.48
2,067.75
345.65
27,517.07
1,579.16
5,321.96
2,612.42
25,761.32

182.09
3,128.82
3,007.93
18,094.17
557.65
2,546.29
2,769.78
24,012.68

$500.00
$3,200.00
$3,750.00
$22,000.00
$750.00
$4,500.00
$3,500.00
$23,000.00

$500.00
$6,000.00
$3,750.00
$22,000.00
$750.00
$4,500.00
$3,500.00
$32,000.00

$0.00
$2,800.00
$0.00
$0.00
$0.00
$0.00
$0.00
$9,000.00

0.00%
87.50%
0.00%
0.00%
0.00%
0.00%
0.00%
39.13%

$0.00
$67,500.00
$62,000.00

$0.00
$2,500.00
$7,000.00

0.00%
3.85%
12.73%

Goal

Situation and Proposal

Aggregate Increase

Budget adjustment to allow for additional topdressing due to increase foot traffic & rounds.

REPAIR PARTS
PESTICIDES
FERTILIZERS

Supplemental

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department: 82 - COURSE MAINTENANCE
Category: 30 - SALARIES, WAGES, & BENEFITS
11-82-3001
SALARIES
11-82-3002
WAGES
11-82-3003
LONGEVITY
11-82-3007
OVERTIME
11-82-3051
FICA/MEDICARE TAXES
11-82-3052
WORKMEN'S COMPENSATION
11-82-3053
UNEMPLOYMENT INSURANCE
11-82-3054
RETIREMENT
11-82-3055
INSURANCE
11-82-3056
LIFE INS
11-82-3057
DENTAL
11-82-3058
LONG-TERM DISABILITY
11-82-3060
VISION INSURANCE

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

2,155.85
21,089.02
39,267.77

75.53
82,012.64
56,753.99

764.50
57,776.78
54,415.01

$0.00
$65,000.00
$55,000.00

Goal

Situation and Proposal

Fertilizer Increase

Budget increase for additional fertilizer application, weed treatment, insecticides and herbicides.

Page 75 of 107

Proposed Budget Comparison Report
GOLF COURSE FUND - Department: 82 - COURSE MAINTENANCE

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 35 - SUPPLIES:

6,996.99
10,536.78
5,198.00
7,672.51
0.00
184,192.60

4,963.63
10,017.71
3,668.41
8,805.84
0.00
231,775.56

4,053.47
12,748.72
3,642.31
5,186.44
0.00
192,886.64

$5,000.00
$12,000.00
$4,500.00
$5,000.00
$750.00
$208,450.00

$5,000.00
$14,750.00
$4,500.00
$5,000.00
$750.00
$232,500.00

$0.00
$2,750.00
$0.00
$0.00
$0.00
$24,050.00

0.00%
22.92%
0.00%
0.00%
0.00%
11.54%

Total Category: 40 - MAINTENANCE--BLDGS, STRUC:

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

$2,500.00
$1,500.00
$4,000.00

$2,500.00
$1,500.00
$4,000.00

$0.00
$0.00
$0.00

0.00%
0.00%
0.00%

Total Category: 45 - MAINTENANCE:

19,030.69
17,085.53
68,191.99
104,308.21

9,768.20
22,425.94
5,676.69
37,870.83

8,386.12
23,926.76
17.78
32,330.66

$12,500.00
$34,500.00
$6,000.00
$53,000.00

$12,500.00
$34,500.00
$6,000.00
$53,000.00

$0.00
$0.00
$0.00
$0.00

0.00%
0.00%
0.00%
0.00%

Total Category: 50 - SERVICES:

2,064.00
1,501.95
2,949.38
6,515.33

2,706.24
1,700.00
4,319.51
8,725.75

7,495.47
1,543.75
4,075.64
13,114.86

$2,000.00
$1,280.00
$5,000.00
$8,280.00

$2,000.00
$1,280.00
$5,000.00
$8,280.00

$0.00
$0.00
$0.00
$0.00

0.00%
0.00%
0.00%
0.00%

Total Category: 54 - SUNDRY:

0.00
0.00
68,022.00
68,022.00

0.00
0.00
-30,678.29
-30,678.29

0.00
0.00
0.00
0.00

$500.00
$10,000.00
$0.00
$10,500.00

$500.00
$10,000.00
$0.00
$10,500.00

$0.00
$0.00
$0.00
$0.00

0.00%
0.00%
0.00%
0.00%

Total Category: 55 - PROFESSIONAL SERVICES:

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

$2,000.00
$1,000.00
$3,000.00

$2,000.00
$1,000.00
$3,000.00

$0.00
$0.00
$0.00

0.00%
0.00%
0.00%

Total Category: 97 - INTERFUND ACTIVITY:

700.00
375.00
0.00
1,075.00

700.00
700.00
375.00
1,775.00

315.00
350.00
187.50
852.50

$630.00
$700.00
$375.00
$1,705.00

$630.00
$700.00
$375.00
$1,705.00

$0.00
$0.00
$0.00
$0.00

0.00%
0.00%
0.00%
0.00%

Total Department: 82 - COURSE MAINTENANCE:

891,842.12

829,983.45

677,880.11

$939,880.67

$984,099.57

$44,218.90

4.70%

GROUND/SHOP SUPPLIES
LANDSCAPING MATERIALS
COURSE SUPPLIES
GOLF COURSE ACCESSORIES
FIRST AID

Category: 40 - MAINTENANCE--BLDGS, STRUC
11-82-4041
WATER WELL MAINTENANCE
11-82-4046
PARKING LOT MAINTENANCE
Category: 45 - MAINTENANCE
11-82-4505
IRRIGATION EQUIPMENT
11-82-4520
GROUNDS OUTSOURCED
11-82-4599
MISCELLANEOUS EQUIPMENT
Category: 50 - SERVICES
11-82-5022
RENTAL EQUIPMENT
11-82-5027
MEMBERSHIPS/SUBSCRIPTIONS
11-82-5029
TRAVEL/TRAINING
Category: 54 - SUNDRY
11-82-5405
PERMITS & FEES
11-82-5412
WATER AUTHORITY FEES
11-82-5499
DEPRECIATION EXPENSE
Category: 55 - PROFESSIONAL SERVICES
11-82-5508
SANITARY/TRASH SERVICES
11-82-5530
PROFESSIONAL SERVICES
Category: 97 - INTERFUND ACTIVITY
11-82-9772
TECHNOLOGY USER FEE
11-82-9773
COMP. EQUIPMENT USER FEE
11-82-9791
EQUIPMENT USER FEE

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

11-82-3535
11-82-3536
11-82-3538
11-82-3539
11-82-3542

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 76 of 107

Proposed Budget Comparison Report
GOLF COURSE FUND - Department: 83 - BUILDING MAINTENANCE

2023-2024
Total Activity

Account Number

Total Category: 35 - SUPPLIES:
Category: 40 - MAINTENANCE--BLDGS, STRUC
11-83-4001
BUILDINGS & GROUNDS
Supplemental

5,680.01
285.73
5,965.74

17,033.05
230.56
17,263.61

9,772.22
414.36
10,186.58

$15,000.00
$600.00
$15,600.00

$15,000.00
$1,000.00
$16,000.00

$0.00
$400.00
$400.00

0.00%
66.67%
2.56%

8,236.49

7,513.30

13,679.09

$12,500.00

$17,500.00

$5,000.00

40.00%

Situation and Proposal

Building and Grounds increase

Budget adjustment for building and grounds repairs as we have seen an increase in use at both the restaurant and the convention center
for events, meetings, rentals, programs.

Total Category: 40 - MAINTENANCE--BLDGS, STRUC:

8,236.49

7,513.30

13,679.09

$12,500.00

$17,500.00

$5,000.00

40.00%

Total Category: 45 - MAINTENANCE:

0.00
0.00

2,092.40
2,092.40

883.99
883.99

$2,500.00
$2,500.00

$2,500.00
$2,500.00

$0.00
$0.00

0.00%
0.00%

40,788.52

51,332.48

39,202.92

$48,000.00

$55,000.00

$7,000.00

14.58%

Category: 50 - SERVICES
11-83-5017
UTILITIES
Goal

Situation and Proposal

Utilities Increase

Budget adjustment to account for increased facility usage base on energy consumption trends.

Total Category: 50 - SERVICES:

40,788.52

51,332.48

39,202.92

$48,000.00

$55,000.00

$7,000.00

14.58%

Total Category: 55 - PROFESSIONAL SERVICES:

2,411.00
2,411.00

4,821.85
4,821.85

1,995.78
1,995.78

$5,000.00
$5,000.00

$5,000.00
$5,000.00

$0.00
$0.00

0.00%
0.00%

Total Department: 83 - BUILDING MAINTENANCE:

57,401.75

83,023.64

65,948.36

$83,600.00

$96,000.00

$12,400.00

14.83%

Category: 55 - PROFESSIONAL SERVICES
11-83-5531
PEST CONTROL SERVICES

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Goal

Category: 45 - MAINTENANCE
11-83-4501
FURN.FIXTURES, OFF EQUIP

Supplemental

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department: 83 - BUILDING MAINTENANCE
Category: 35 - SUPPLIES
11-83-3517
JANITORIAL SUPPLIES
11-83-3523
TOOLS/EQUIPMENT

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 77 of 107

Proposed Budget Comparison Report
GOLF COURSE FUND - Department: 87 - GC CAPITAL IMPROVEMENT

2023-2024
Total Activity

Account Number

Total Category: 60 - OTHER SERVICES:
Category: 70 - CAPITAL IMPROVEMENTS
11-87-7010
CAPITAL IMPROVEMENT
Supplemental

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

0.00
0.00

-194,564.62
-194,564.62

0.00
0.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

10,617.24

314,848.64

154,054.61

$255,500.00

$560,000.00

$304,500.00

119.18%

Goal

Situation and Proposal

Capital Improvement Increase

Budget adjustment for capital improvement projects that include a bulkhead on lakes 3 and 4, lake dredging, driving range improvements,
maintenance fence, cart path improvement, greens expansion, tree transplanting, irrigation improvements and irrigation lake
improvements.

Total Category: 70 - CAPITAL IMPROVEMENTS:

10,617.24

314,848.64

154,054.61

$255,500.00

$560,000.00

$304,500.00

119.18%

Total Category: 97 - INTERFUND ACTIVITY:

0.00
0.00

0.00
0.00

0.00
0.00

$0.00
$0.00

$400,000.00
$400,000.00

$400,000.00
$400,000.00

0.00%
0.00%

Total Department: 87 - GC CAPITAL IMPROVEMENT:

10,617.24

120,284.02

154,054.61

$255,500.00

$960,000.00

$704,500.00

275.73%

Category: 97 - INTERFUND ACTIVITY
11-87-9752
TRFR TO CAPITAL IMPROVEMENT

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department: 87 - GC CAPITAL IMPROVEMENT
Category: 60 - OTHER SERVICES
11-87-6002
CAP OUTLAY ELIM GENERAL GOVNMT

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 78 of 107

Proposed Budget Comparison Report
GOLF COURSE FUND - Department: 88 - EQUIPMENT MAINTENANCE

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 30 - SALARIES, WAGES, & BENEFITS:

50,861.66
685.61
3,615.70
4,185.45
1,469.26
64.15
8,756.06
8,577.51
71.35
479.98
132.83
105.35
79,004.91

53,735.78
744.20
3,579.19
4,411.82
1,543.44
90.28
9,532.58
7,369.71
93.33
510.21
140.27
139.34
81,890.15

43,658.55
553.02
1,584.50
3,479.86
1,417.40
63.00
7,612.45
5,850.97
65.72
351.54
113.93
96.01
64,846.95

$63,329.34
$720.00
$1,000.00
$4,976.27
$1,302.00
$63.00
$10,837.22
$8,232.53
$107.00
$497.88
$167.19
$136.08
$91,368.51

$63,637.00
$900.00
$1,000.00
$5,014.00
$1,418.00
$78.00
$10,919.00
$9,281.00
$107.00
$498.00
$168.00
$136.00
$93,156.00

$307.66
$180.00
$0.00
$37.73
$116.00
$15.00
$81.78
$1,048.47
$0.00
$0.12
$0.81
($0.08)
$1,787.49

0.49%
25.00%
0.00%
0.76%
8.91%
23.81%
0.75%
12.74%
0.00%
0.02%
0.48%
-0.06%
1.96%

Total Category: 35 - SUPPLIES:

0.00
2,291.37
3,501.83
154.05
31,841.84
3,373.44
0.00
41,162.53

0.00
1,708.51
4,244.61
0.00
29,087.27
5,266.49
0.00
40,306.88

214.95
1,233.22
1,000.15
90.16
20,055.40
1,418.00
0.00
24,011.88

$500.00
$1,700.00
$3,500.00
$500.00
$20,000.00
$2,200.00
$250.00
$28,650.00

$500.00
$1,700.00
$3,500.00
$500.00
$20,000.00
$2,200.00
$250.00
$28,650.00

$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%

Total Category: 45 - MAINTENANCE:

16,242.38
5,369.77
21,612.15

15,846.43
2,899.90
18,746.33

11,353.49
1,101.17
12,454.66

$15,000.00
$5,000.00
$20,000.00

$15,000.00
$5,000.00
$20,000.00

$0.00
$0.00
$0.00

0.00%
0.00%
0.00%

Total Category: 50 - SERVICES:

0.00
0.00

0.00
0.00

0.00
0.00

$1,000.00
$1,000.00

$1,000.00
$1,000.00

$0.00
$0.00

0.00%
0.00%

Category: 35 - SUPPLIES
11-88-3504
WEARING APPAREL
11-88-3514
FUEL & OIL
11-88-3523
TOOLS/EQUIPMENT
11-88-3526
MINOR EQUIPMENT
11-88-3529
REPAIR PARTS
11-88-3535
GROUND/SHOP SUPPLIES
11-88-3542
FIRST AID
Category: 45 - MAINTENANCE
11-88-4506
CART MAINTENANCE
11-88-4599
MISC EQUIPMENT MAINT.
Category: 50 - SERVICES
11-88-5029
TRAVEL/TRAINING

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department: 88 - EQUIPMENT MAINTENANCE
Category: 30 - SALARIES, WAGES, & BENEFITS
11-88-3001
SALARIES AND WAGES
11-88-3003
LONGEVITY
11-88-3007
OVERTIME
11-88-3051
FICA/MEDICARE TAXES
11-88-3052
WORKMEN'S COMPENSATION
11-88-3053
UNEMPLOYMENT INSURANCE
11-88-3054
RETIREMENT
11-88-3055
HEALTH INSURANCE
11-88-3056
LIFE INS
11-88-3057
DENTAL
11-88-3058
LONG TERM DISABILITY
11-88-3060
VISION INSURANCE

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 79 of 107

Proposed Budget Comparison Report
GOLF COURSE FUND - Department: 88 - EQUIPMENT MAINTENANCE

2023-2024
Total Activity

Account Number

Supplemental

11-88-9791

0.00

0.00

$0.00

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

$50,000.00

$50,000.00

Goal

Situation and Proposal

New Equipment Purchase

Budget adjustment for the purchase of a new sod cutter and a new aerator necessary for grounds and green maintenance.

EQUIPMENT USER FEE
Total Category: 97 - INTERFUND ACTIVITY:
Total Department: 88 - EQUIPMENT MAINTENANCE:

6/30/2026 8:35:04 AM

0.00

Current
Fiscal Year
Budget
2025-2026

330,000.00
330,000.00

357,480.00
357,480.00

171,500.00
171,500.00

$343,000.00
$343,000.00

$365,477.00
$415,477.00

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Category: 97 - INTERFUND ACTIVITY
11-88-9781
TRANSFER TO EQUIP PURCH CONT

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

0.00%

$22,477.00
$72,477.00

6.55%
21.13%

471,779.59

498,423.36

272,813.49

$484,018.51

$558,283.00

$74,264.49

15.34%

Total Expense:

2,668,436.74

2,840,317.19

2,208,479.11

$3,072,558.03

$4,035,338.95

$962,780.92

31.33%

Total Surplus/(Deficit) - GOLF COURSE FUND:

-155,821.12

805,278.11

787,899.09

$22,441.97

($390,338.95)

($412,780.92) -1,839.33%

Page 80 of 107

Proposed Budget Comparison Report
COURT RESTRICTED FEE FUND - Department: 18 - REVENUES

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 80 - FINES WARRANTS & BONDS:

232.83
15,350.33
17,928.46
150.00
615.98
0.00
34,277.60

205.42
17,050.92
20,132.67
75.00
616.43
0.00
38,080.44

216.20
11,996.44
14,126.22
125.00
498.26
13,213.92
40,176.04

$250.00
$18,000.00
$21,000.00
$50.00
$665.00
$0.00
$39,965.00

$300.00
$16,700.00
$19,650.00
$175.00
$715.00
$18,275.00
$55,815.00

$50.00
($1,300.00)
($1,350.00)
$125.00
$50.00
$18,275.00
$15,850.00

20.00%
-7.22%
-6.43%
250.00%
7.52%
0.00%
39.66%

Total Category: 96 - INTEREST EARNED:

0.00
0.00

0.00
0.00

515.42
515.42

$0.00
$0.00

$3,600.00
$3,600.00

$3,600.00
$3,600.00

0.00%
0.00%

Total Category: 97 - INTERFUND ACTIVITY:

0.00
0.00

0.00
0.00

77,351.75
77,351.75

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

Total Department: 18 - REVENUES:

34,277.60

38,080.44

118,043.21

$39,965.00

$59,415.00

$19,450.00

48.67%

34,277.60

38,080.44

118,043.21

$39,965.00

$59,415.00

$19,450.00

48.67%

Category: 96 - INTEREST EARNED
12-18-9601
INTEREST EARNED
Category: 97 - INTERFUND ACTIVITY
12-18-9751
TRANSFER FROM GENERAL FUND

Total Revenue:

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund: 12 - COURT RESTRICTED FEE FUND
Revenue
Department: 18 - REVENUES
Category: 80 - FINES WARRANTS & BONDS
12-18-8003
TIME PAYMENT FEE-COURT
12-18-8004
COURT TECH FEE
12-18-8005
COURT BLDG SECURITY FEE
12-18-8007
CHILD SAFETY FEE
12-18-8008
JURY FEE
12-18-8011
TRUANCY PREVENTION FEE

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 81 of 107

Proposed Budget Comparison Report
COURT RESTRICTED FEE FUND - Department: 28 - COURT EXPENDITURES

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 35 - SUPPLIES:

0.00
650.78
0.00
650.78

0.00
678.19
0.00
678.19

0.00
0.00
0.00
0.00

$400.00
$1,000.00
$100.00
$1,500.00

$200.00
$0.00
$0.00
$200.00

($200.00)
($1,000.00)
($100.00)
($1,300.00)

-50.00%
-100.00%
-100.00%
-86.67%

Total Category: 45 - MAINTENANCE:

3,208.18
4,970.78
8,178.96

3,447.23
5,072.85
8,520.08

2,844.51
5,072.85
7,917.36

$2,000.00
$8,600.00
$10,600.00

$2,000.00
$8,600.00
$10,600.00

$0.00
$0.00
$0.00

0.00%
0.00%
0.00%

Total Category: 50 - SERVICES:

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

$100.00
$500.00
$600.00

$0.00
$250.00
$250.00

($100.00)
($250.00)
($350.00)

-100.00%
-50.00%
-58.33%

Total Category: 54 - SUNDRY:

0.00
0.00

0.00
0.00

0.00
0.00

$0.00
$0.00

$250.00
$250.00

$250.00
$250.00

0.00%
0.00%

Total Category: 65 - CAPITAL OUTLAY:

0.00
0.00

0.00
0.00

0.00
0.00

$6,000.00
$6,000.00

$0.00
$0.00

($6,000.00)
($6,000.00)

-100.00%
-100.00%

Category: 45 - MAINTENANCE
12-28-4501
FURNITURE AND EQUIPMENT
12-28-4504
SOFTWARE MAINTENANCE
Category: 50 - SERVICES
12-28-5027
MEMBERSHIPS
12-28-5029
TRAINING
Category: 54 - SUNDRY
12-28-5404
JURY EXPENSE
Category: 65 - CAPITAL OUTLAY
12-28-6574
COMPUTER SOFTWARE

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Expense
Department: 28 - COURT EXPENDITURES
Category: 35 - SUPPLIES
12-28-3503
OFFICE SUPPLIES
12-28-3504
WEARING APPAREL
12-28-3510
BOOK & PERIODICALS

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 82 of 107

Proposed Budget Comparison Report
COURT RESTRICTED FEE FUND - Department: 28 - COURT EXPENDITURES

2023-2024
Total Activity

Account Number

Supplemental

6/30/2026 8:35:04 AM

5,475.00

5,530.00

2,310.00

Current
Fiscal Year
Budget
2025-2026

$4,620.00

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

$7,770.00

$3,150.00

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Category: 97 - INTERFUND ACTIVITY
12-28-9772
TECHNOLOGY USER FEE

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

68.18%

Goal

Situation and Proposal

Technology Replacement Plan
Updates

Funding was adjusted to reflect updated replacement cost estimates and the addition of previously unplanned technology assets to the
Technology Replacement Plan. These changes help ensure adequate funding is available for future replacements and maintain the longterm sustainability of the City's technology lifecycle program.

Total Category: 97 - INTERFUND ACTIVITY:

5,475.00

5,530.00

2,310.00

$4,620.00

$7,770.00

$3,150.00

68.18%

Total Department: 28 - COURT EXPENDITURES:

14,304.74

14,728.27

10,227.36

$23,320.00

$19,070.00

($4,250.00)

-18.22%

Total Expense:

14,304.74

14,728.27

10,227.36

$23,320.00

$19,070.00

($4,250.00)

-18.22%

Total Surplus/(Deficit) - COURT RESTRICTED FEE FUND:

19,972.86

23,352.17

107,815.85

$16,645.00

$40,345.00

$23,700.00

142.39%

Page 83 of 107

Proposed Budget Comparison Report
CDBG - GRANT - Department: 70 - REVENUES

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 96 - INTEREST EARNED:

0.00
0.00

21,624.37
21,624.37

26,923.38
26,923.38

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

Total Category: 99 - OTHER AGENCY REVENUES:

75,258.32
478,178.19
553,436.51

107,776.00
0.00
107,776.00

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%

Total Department: 70 - REVENUES:

553,436.51

129,400.37

26,923.38

$0.00

$0.00

$0.00

0.00%

Total Revenue:

553,436.51

129,400.37

26,923.38

$0.00

$0.00

$0.00

0.00%

Total Surplus/(Deficit) - CDBG - GRANT:

553,436.51

129,400.37

26,923.38

$0.00

$0.00

$0.00

0.00%

Category: 99 - OTHER AGENCY REVENUES
13-70-9901
HMGP GRANT
13-70-9908
CDBG - GRANT

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund: 13 - CDBG - GRANT
Revenue
Department: 70 - REVENUES
Category: 96 - INTEREST EARNED
13-70-9601
INTEREST EARNED

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 84 of 107

Proposed Budget Comparison Report
TIRZ -3 - Department: 10 - REVENUES

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 72 - PROPERTY TAXES:

0.00
0.00

0.00
0.00

0.00
0.00

$2,000.00
$2,000.00

$2,000.00
$2,000.00

$0.00
$0.00

0.00%
0.00%

Total Category: 97 - INTERFUND ACTIVITY:

100,000.00
100,000.00

0.00
0.00

0.00
0.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

Total Category: 98 - MISCELLANEOUS REVENUE:

185,344.43
185,344.43

0.00
0.00

0.00
0.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

Total Department: 10 - REVENUES:

285,344.43

0.00

0.00

$2,000.00

$2,000.00

$0.00

0.00%

285,344.43

0.00

0.00

$2,000.00

$2,000.00

$0.00

0.00%

Category: 97 - INTERFUND ACTIVITY
15-10-9751
TRANSFER FROM GENERAL FUND
Category: 98 - MISCELLANEOUS REVENUE
15-10-9802
SALE OF LAND

Total Revenue:

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund: 15 - TIRZ -3
Revenue
Department: 10 - REVENUES
Category: 72 - PROPERTY TAXES
15-10-7201
CURRENT PROPERTY TAXES

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 85 of 107

Proposed Budget Comparison Report
TIRZ -3 - Department: 22 - TIRZ 3

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 55 - PROFESSIONAL SERVICES:

402.50
13,900.00
14,302.50

0.00
0.00
0.00

0.00
0.00
0.00

$2,000.00
$0.00
$2,000.00

$2,000.00
$0.00
$2,000.00

$0.00
$0.00
$0.00

0.00%
0.00%
0.00%

Total Category: 65 - CAPITAL OUTLAY:

369,966.00
369,966.00

0.00
0.00

0.00
0.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

Total Category: 97 - INTERFUND ACTIVITY:

0.00
0.00

383.00
383.00

0.00
0.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

Total Department: 22 - TIRZ 3:

Category: 65 - CAPITAL OUTLAY
15-22-6576
PURCHASE HOMES
Category: 97 - INTERFUND ACTIVITY
15-22-9750
TRANSFER TO TRAFFIC SAFETY

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Expense
Department: 22 - TIRZ 3
Category: 55 - PROFESSIONAL SERVICES
15-22-5524
ADMINISTRATIVE
15-22-6585
DEMOLITION SERVICES

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

384,268.50

383.00

0.00

$2,000.00

$2,000.00

$0.00

0.00%

Total Expense:

384,268.50

383.00

0.00

$2,000.00

$2,000.00

$0.00

0.00%

Total Surplus/(Deficit) - TIRZ -3:

-98,924.07

-383.00

0.00

$0.00

$0.00

$0.00

0.00%

Page 86 of 107

Proposed Budget Comparison Report
GO BONDS - SERIES 2024 - Department: 90 - REVENUES

2023-2024
Total Activity

Account Number

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

622,439.98
1,871,149.00
2,493,588.98

982,425.83
0.00
982,425.83

453,401.08
0.00
453,401.08

$400,000.00
$0.00
$400,000.00

$300,000.00
$0.00
$300,000.00

($100,000.00)
$0.00
($100,000.00)

-25.00%
0.00%
-25.00%

24,639,999.64
Total Category: 98 - MISCELLANEOUS REVENUE: 24,639,999.64

0.00
0.00

0.00
0.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

Total Department: 90 - REVENUES: 27,133,588.62

982,425.83

453,401.08

$400,000.00

$300,000.00

($100,000.00)

-25.00%

Total Revenue:

982,425.83

453,401.08

$400,000.00

$300,000.00

($100,000.00)

-25.00%

Total Category: 96 - INTEREST EARNED:
Category: 98 - MISCELLANEOUS REVENUE
16-90-9891
PROCEEDS-REV BONDS

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund: 16 - GO BONDS - SERIES 2024
Revenue
Department: 90 - REVENUES
Category: 96 - INTEREST EARNED
16-90-9601
INTEREST EARNED
16-90-9603
BONDS PREMIUM

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

27,133,588.62

Page 87 of 107

Proposed Budget Comparison Report
GO BONDS - SERIES 2024 - Department: 91 - EXPENSE

2023-2024
Total Activity

Account Number

Total Category: 60 - OTHER SERVICES:

288,183.99
288,183.99

0.00
0.00

Total Category: 70 - CAPITAL IMPROVEMENTS:

0.00
0.00
0.00
1,982,467.21
31,803.75
83,840.39
0.00
111,035.32
0.00
1,201,268.35
20,295.00
3,430,710.02

Total Department: 91 - EXPENSE:

Category: 70 - CAPITAL IMPROVEMENTS
16-91-7053
COLWYN/ASHBURTON RECONSTRUCTION
16-91-7134
STREET PANELS REPLACEMENT
16-91-7137
SIDEWALK REPL & ADD
16-91-7213
CONGO STREET PROJECT
16-91-7214
SINGAPORE STREET PROJECT
16-91-7215
AUSTRALIA
16-91-7216
SEATTLE
16-91-7217
SOLOMON
16-91-7218
WOB PLANT
16-91-7219
SEWER PIPE REP
16-91-7220
EQUADOR BRIDGE

6/30/2026 8:35:04 AM

0.00
0.00

Current
Fiscal Year
Budget
2025-2026

$0.00
$0.00

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

$0.00
$0.00

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Expense
Department: 91 - EXPENSE
Category: 60 - OTHER SERVICES
16-91-6013
BOND ISSUANCE COST EXPENSE

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

$0.00
$0.00

0.00%
0.00%

0.00
0.00
0.00
1,659,105.30
177,591.25
869,372.86
128,937.50
1,358,154.12
0.00
828,897.65
91,378.23
5,113,436.91

0.00
$352,624.00 $1,797,481.00 $1,444,857.00
0.00
$400,000.00
$0.00 ($400,000.00)
0.00
$150,000.00
$0.00 ($150,000.00)
0.00
$0.00
$0.00
$0.00
54,015.00 $2,823,270.00 $2,700,000.00
($123,270.00)
650,237.00 $1,678,175.00
$0.00 ($1,678,175.00)
104,658.50 $1,900,886.00 $1,800,000.00
($100,886.00)
2,280,929.67 $4,392,152.00
$0.00 ($4,392,152.00)
882,280.00
$0.00 $5,117,720.00 $5,117,720.00
15,495.00 $1,714,285.00 $1,654,339.00
($59,946.00)
535,422.25
$0.00
$0.00
$0.00
4,523,037.42 $13,411,392.00 $13,069,540.00 ($341,852.00)

409.74%
-100.00%
-100.00%
0.00%
-4.37%
-100.00%
-5.31%
-100.00%
0.00%
-3.50%
0.00%
-2.55%

3,718,894.01

5,113,436.91

4,523,037.42 $13,411,392.00 $13,069,540.00

($341,852.00)

-2.55%

Total Expense:

3,718,894.01

5,113,436.91

4,523,037.42 $13,411,392.00 $13,069,540.00

($341,852.00)

-2.55%

Total Surplus/(Deficit) - GO BONDS - SERIES 2024:

23,414,694.61

-4,131,011.08

-4,069,636.34 ($13,011,392.00) ($12,769,540.00)

$241,852.00

-1.86%

Page 88 of 107

Proposed Budget Comparison Report
GO BONDS- SERIES 2025 - Department: 90 - REVENUES

2024-2025
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 96 - INTEREST EARNED:

0.00
0.00
0.00

39,123.41
191,668.35
230,791.76

207,226.49
0.00
207,226.49

$200,000.00
$0.00
$200,000.00

$150,000.00
$0.00
$150,000.00

($50,000.00)
$0.00
($50,000.00)

-25.00%
0.00%
-25.00%

Total Category: 98 - MISCELLANEOUS REVENUE:

0.00
0.00

8,105,000.00
8,105,000.00

0.00
0.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

Total Department: 90 - REVENUES:

0.00

8,335,791.76

207,226.49

$200,000.00

$150,000.00

($50,000.00)

-25.00%

0.00

8,335,791.76

207,226.49

$200,000.00

$150,000.00

($50,000.00)

-25.00%

Category: 98 - MISCELLANEOUS REVENUE
17-90-9891
PROCEEDS- BONDS

Total Revenue:

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund: 17 - GO BONDS- SERIES 2025
Revenue
Department: 90 - REVENUES
Category: 96 - INTEREST EARNED
17-90-9601
INTEREST EARNED
17-90-9603
BONDS PREMIUM

2025-2026
YTD Activity
Through Jun

Page 89 of 107

Proposed Budget Comparison Report
GO BONDS- SERIES 2025 - Department: 91 - EXPENSE

2024-2025
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 60 - OTHER SERVICES:

0.00
0.00

139,316.27
139,316.27

0.00
0.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

Total Category: 70 - CAPITAL IMPROVEMENTS:

0.00
0.00

0.00
0.00

237,871.53
237,871.53

$6,155,000.00
$6,155,000.00

$5,917,129.00
$5,917,129.00

($237,871.00)
($237,871.00)

-3.86%
-3.86%

Total Category: 72 - PROPERTY TAXES:

0.00
0.00

0.00
0.00

78,979.38
78,979.38

$2,000,000.00
$2,000,000.00

$0.00 ($2,000,000.00)
$0.00 ($2,000,000.00)

-100.00%
-100.00%

Total Category: 97 - INTERFUND ACTIVITY:

0.00
0.00

2,352.08
2,352.08

0.00
0.00

$0.00
$0.00

Total Department: 91 - EXPENSE:

Category: 70 - CAPITAL IMPROVEMENTS
17-91-7204
WASTEWATER COLLECTION REPAIR/REHAB
Category: 72 - PROPERTY TAXES
17-91-7201
CRAWFORD, CAPRI, TAHOE STREET IMPR
Category: 97 - INTERFUND ACTIVITY
17-91-9753
TRANSFER-DEBT SERVICE

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Expense
Department: 91 - EXPENSE
Category: 60 - OTHER SERVICES
17-91-6013
BOND ISSUANCE COST EXPENSE

2025-2026
YTD Activity
Through Jun

$0.00
$0.00

$0.00
$0.00

0.00%
0.00%

0.00

141,668.35

316,850.91

$8,155,000.00

$5,917,129.00 ($2,237,871.00)

-27.44%

Total Expense:

0.00

141,668.35

316,850.91

$8,155,000.00

$5,917,129.00 ($2,237,871.00)

-27.44%

Total Surplus/(Deficit) - GO BONDS- SERIES 2025:

0.00

8,194,123.41

-109,624.42 ($7,955,000.00) ($5,767,129.00)

$2,187,871.00

-27.50%

Page 90 of 107

Proposed Budget Comparison Report
2026 GO BONDS - Department: 90 - REVENUES

2024-2025
Total Activity

Account Number

Supplemental

0.00
0.00

$130,000.00
$0.00

$100,000.00
$308,750.00

($30,000.00)
$308,750.00

-23.08%
0.00%

Situation and Proposal

Capitalized Interest

Due to the timing of the bond sale we will not be able to levy property taxes to pay the first year's interest payment. As such, the bonds will
need to be sold with capitalized interest and the funds transferred to the debt service fund.

Total Category: 96 - INTEREST EARNED:

0.00

0.00

0.00

$130,000.00

$408,750.00

$278,750.00

214.42%

0.00

0.00

0.00

$6,500,000.00

$6,500,000.00

$0.00

0.00%

Goal

Situation and Proposal

Bond proceeds for pool

Rebudgeting the bond proceeds from 2026 GO bonds for the new pool. Depending on when the bonds are sold they may be delivered in
Fy2027. This is the max. amount authorized by voters.

Total Category: 98 - MISCELLANEOUS REVENUE:

0.00

0.00

0.00

$6,500,000.00

$6,500,000.00

$0.00

0.00%

Total Department: 90 - REVENUES:

0.00

0.00

0.00

$6,630,000.00

$6,908,750.00

$278,750.00

4.20%

0.00

0.00

0.00

$6,630,000.00

$6,908,750.00

$278,750.00

4.20%

Total Revenue:

6/30/2026 8:35:04 AM

0.00
0.00

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Goal

Category: 98 - MISCELLANEOUS REVENUE
18-90-9891
PROCEEDS- BONDS
Supplemental

0.00
0.00

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund: 18 - 2026 GO BONDS
Revenue
Department: 90 - REVENUES
Category: 96 - INTEREST EARNED
18-90-9601
INTEREST EARNED
18-90-9603
BONDS PREMIUM

2025-2026
YTD Activity
Through Jun

Page 91 of 107

Proposed Budget Comparison Report
2026 GO BONDS - Department: 91 - EXPENSE

2024-2025
Total Activity

Account Number

Total Category: 60 - OTHER SERVICES:
Category: 70 - CAPITAL IMPROVEMENTS
18-91-7054
MUNICIPAL POOL
Supplemental

0.00
0.00

0.00
0.00

0.00
0.00

$130,000.00
$130,000.00

$100,000.00
$100,000.00

($30,000.00)
($30,000.00)

-23.08%
-23.08%

0.00

0.00

0.00

$6,500,000.00

$6,500,000.00

$0.00

0.00%

Situation and Proposal

New Pool

Budgeting entire amount for new pool based on voted authorization. This will be reduced by the amount spent through Sept 30, 2026.

Total Category: 70 - CAPITAL IMPROVEMENTS:

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Goal

Category: 97 - INTERFUND ACTIVITY
18-91-9753
TRANSFER-DEBT SERVICE
Supplemental

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Expense
Department: 91 - EXPENSE
Category: 60 - OTHER SERVICES
18-91-6013
BOND ISSUANCE COST EXPENSE

2025-2026
YTD Activity
Through Jun

0.00

0.00

0.00

$6,500,000.00

$6,500,000.00

$0.00

0.00%

0.00

0.00

0.00

$0.00

$308,750.00

$308,750.00

0.00%

Goal

Situation and Proposal

Transfer for Debt Payment

Due to the timing of the bond sale, the first year's debt payment will need to be from Capitalized Interest that is included in the bond
proceeds.

Total Category: 97 - INTERFUND ACTIVITY:

0.00

0.00

0.00

$0.00

$308,750.00

$308,750.00

0.00%

Total Department: 91 - EXPENSE:

0.00

0.00

0.00

$6,630,000.00

$6,908,750.00

$278,750.00

4.20%

Total Expense:

0.00

0.00

0.00

$6,630,000.00

$6,908,750.00

$278,750.00

4.20%

Total Surplus/(Deficit) - 2026 GO BONDS:

0.00

0.00

0.00

$0.00

$0.00

$0.00

0.00%

Page 92 of 107

Proposed Budget Comparison Report
2026 CERTIFICATES OF OBLIGATION - Department: 90 - REVENUES

2024-2025
Total Activity

Account Number

0.00
0.00

0.00
0.00

0.00
0.00

$381,000.00
$381,000.00

$1,000.00
$1,000.00

0.26%
0.26%

Total Category: 98 - MISCELLANEOUS REVENUE:

0.00
0.00

0.00
0.00

0.00 $18,165,000.00 $17,300,000.00
0.00 $18,165,000.00 $17,300,000.00

($865,000.00)
($865,000.00)

-4.76%
-4.76%

Total Department: 90 - REVENUES:

0.00

0.00

0.00 $18,545,000.00 $17,681,000.00

($864,000.00)

-4.66%

0.00

0.00

0.00 $18,545,000.00 $17,681,000.00

($864,000.00)

-4.66%

Total Revenue:

$380,000.00
$380,000.00

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 96 - INTEREST EARNED:
Category: 98 - MISCELLANEOUS REVENUE
19-90-9891
PROCEEDS- BONDS

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund: 19 - 2026 CERTIFICATES OF OBLIGATION
Revenue
Department: 90 - REVENUES
Category: 96 - INTEREST EARNED
19-90-9601
INTEREST EARNED

2025-2026
YTD Activity
Through Jun

Page 93 of 107

Proposed Budget Comparison Report
2026 CERTIFICATES OF OBLIGATION - Department: 46 - UTILITY CAPITAL PROJECT

2024-2025
Total Activity

Account Number

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

Total Category: 72 - PROPERTY TAXES:

0.00
0.00

0.00
0.00

Total Department: 46 - UTILITY CAPITAL PROJECT:

0.00

0.00

Category: 72 - PROPERTY TAXES
19-46-7203
WASTEWATER COLLECTION INSPECTION

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

105,450.50 $8,859,000.00 $8,282,541.00
($576,459.00)
0.00
$0.00
$41,000.00
$41,000.00
0.00
$0.00
$22,000.00
$22,000.00
0.00 $1,921,000.00 $1,921,000.00
$0.00
0.00
$0.00
$200,000.00
$200,000.00
0.00
$0.00
$200,000.00
$200,000.00
214,914.65 $3,338,000.00 $3,186,320.00
($151,680.00)
0.00 $1,323,000.00 $1,123,234.00
($199,766.00)
730.70 $1,853,000.00 $1,653,234.00
($199,766.00)
0.00
$0.00
$200,000.00
$200,000.00
0.00
$0.00
$8,000.00
$8,000.00
321,095.85 $17,965,000.00 $16,837,329.00 ($1,127,671.00)
0.00
0.00

$200,000.00
$200,000.00

$200,000.00
$200,000.00

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Expense
Department: 46 - UTILITY CAPITAL PROJECT
Category: 70 - CAPITAL IMPROVEMENTS
19-46-7064
CASTLEBRIDGE WWTP
19-46-7096
VILLAGE - STRUCT REPAIR PAINT
19-46-7129
CONGO ELEVATED STORAGE TANK
19-46-7130
LIFT STATION REHAB/REPAIRS
19-46-7132
CASTLEBRIDGE DIFFUSERS
19-46-7135
WATER VALVE, EXERCISE, REPAIR
19-46-7169
SEATTLE WATER PLANT IMPROVEMENTS
19-46-7183
VILLAGE WATER PLANT IMPROVEMENTS
19-46-7196
WEST WATER PLANT IMPROVEMENTS
19-46-7204
WASTEWATER COLLECTION REPAIR/REHAB
19-46-7315
WATER PLANT SECURITY ITEMS
Total Category: 70 - CAPITAL IMPROVEMENTS:

2025-2026
YTD Activity
Through Jun

-6.51%
0.00%
0.00%
0.00%
0.00%
0.00%
-4.54%
-15.10%
-10.78%
0.00%
0.00%
-6.28%

$0.00
$0.00

0.00%
0.00%

321,095.85 $18,165,000.00 $17,037,329.00 ($1,127,671.00)

-6.21%

Page 94 of 107

Proposed Budget Comparison Report
2026 CERTIFICATES OF OBLIGATION - Department: 91 - EXPENSE

2024-2025
Total Activity

Account Number

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Department: 91 - EXPENSE
Category: 60 - OTHER SERVICES
19-91-6013
BOND ISSUANCE COST EXPENSE

2025-2026
YTD Activity
Through Jun

Total Category: 60 - OTHER SERVICES:

0.00
0.00

0.00
0.00

0.00
0.00

$367,300.00
$367,300.00

$346,000.00
$346,000.00

($21,300.00)
($21,300.00)

-5.80%
-5.80%

Total Department: 91 - EXPENSE:

0.00

0.00

0.00

$367,300.00

$346,000.00

($21,300.00)

-5.80%

Total Expense:

0.00

0.00

321,095.85 $18,532,300.00 $17,383,329.00 ($1,148,971.00)

-6.20%

Total Surplus/(Deficit) - 2026 CERTIFICATES OF OBLIGATION:

0.00

0.00

-321,095.85

$12,700.00

$297,671.00

$284,971.00 2,243.87%

Page 95 of 107

Proposed Budget Comparison Report
JV FIRE CONTROL PREV & EMERGENCY MEDICAL SERV - Department: 10 - REVENUES

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 75 - OTHER TAXES:

2,236,347.66
2,236,347.66

2,424,103.16
2,424,103.16

2,148,724.79
2,148,724.79

$2,373,500.00
$2,373,500.00

$2,792,500.00
$2,792,500.00

$419,000.00
$419,000.00

17.65%
17.65%

Total Category: 96 - INTEREST EARNED:

162,798.78
162,798.78

82,032.83
82,032.83

29,091.37
29,091.37

$110,000.00
$110,000.00

$50,000.00
$50,000.00

($60,000.00)
($60,000.00)

-54.55%
-54.55%

Total Department: 10 - REVENUES:

2,399,146.44

2,506,135.99

2,177,816.16

$2,483,500.00

$2,842,500.00

$359,000.00

14.46%

2,399,146.44

2,506,135.99

2,177,816.16

$2,483,500.00

$2,842,500.00

$359,000.00

14.46%

Category: 96 - INTEREST EARNED
49-10-9601
INTEREST EARNED

Total Revenue:

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund: 49 - JV FIRE CONTROL PREV & EMERGENCY MEDICAL SERV
Revenue
Department: 10 - REVENUES
Category: 75 - OTHER TAXES
49-10-7623
SALES TX-FIRE CONTROL PREV & EMERG

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 96 of 107

Proposed Budget Comparison Report
JV FIRE CONTROL PREV & EMERGENCY MEDICAL SERV - Department: 26 - FIRE CONTROL & EMERG SERV

2023-2024
Total Activity

Account Number

Category: 35 - SUPPLIES
49-26-3504
WEARING APPAREL
49-26-3505
FIRE PREVENTION SUPPLIES
Total Category: 35 - SUPPLIES:
Category: 45 - MAINTENANCE
49-26-4501
FURN.,FIXT.,& OFF. MACH.
49-26-4504
SOFTWARE MAINT.UPDATE
Supplemental

49-26-4599

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

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

863,474.30
45,235.03
3,065.03
207,600.47
27,009.43
85,844.31
14,915.27
1,944.91
180,576.16
110,693.44
904.32
8,823.49
2,253.75
2,808.69
1,583.95
1,556,732.55

595,801.95
31,827.63
1,911.29
140,315.75
20,875.97
58,813.21
21,060.07
846.80
125,310.55
94,755.11
594.71
6,080.62
1,535.26
2,477.71
1,058.29
1,103,264.92

$864,253.00
$21,177.00
$3,134.64
$141,321.18
$55,229.23
$83,011.00
$11,894.00
$622.60
$177,252.00
$130,411.00
$968.23
$8,346.28
$2,282.00
$12,234.77
$1,591.78
$1,513,728.71

$1,103,816.00
$23,963.00
$5,527.00
$183,106.00
$67,638.00
$105,880.00
$21,060.00
$914.00
$211,902.00
$198,075.00
$1,197.00
$11,225.00
$2,663.00
$12,235.00
$1,911.00
$1,951,112.00

$239,563.00
$2,786.00
$2,392.36
$41,784.82
$12,408.77
$22,869.00
$9,166.00
$291.40
$34,650.00
$67,664.00
$228.77
$2,878.72
$381.00
$0.23
$319.22
$437,383.29

27.72%
13.16%
76.32%
29.57%
22.47%
27.55%
77.06%
46.80%
19.55%
51.89%
23.63%
34.49%
16.70%
0.00%
20.05%
28.89%

104,212.00
2,900.00
107,112.00

0.00
685.88
685.88

0.00
636.95
636.95

$0.00
$2,900.00
$2,900.00

$0.00
$2,900.00
$2,900.00

$0.00
$0.00
$0.00

0.00%
0.00%
0.00%

0.00
65,000.00

10,079.24
65,000.00

3,006.00
584.00

$10,700.00
$65,000.00

$10,000.00
$600.00

($700.00)
($64,400.00)

-6.54%
-99.08%

Goal

Situation and Proposal

Reduction for CAD/RMS

Since the Fire Department moved to TECC they no longer utilize the city's CAD/RMS system, so this budget can be reduced.

MISCELLANEOUS EQUIPMENT
Total Category: 45 - MAINTENANCE:

Category: 50 - SERVICES
49-26-5014
MEDICAL EXPENSES
49-26-5024
RADIO USAGE FEES

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Expense
Department: 26 - FIRE CONTROL & EMERG SERV
Category: 30 - SALARIES, WAGES, & BENEFITS
49-26-3001
SALARIES
49-26-3002
WAGES
49-26-3003
LONGEVITY
49-26-3007
OVERTIME
49-26-3010
INCENTIVES
49-26-3051
FICA/MEDICARE TAXES
49-26-3052
WORKMEN'S COMPENSATION
49-26-3053
UNEMPLOYMENT COMPENSATION
49-26-3054
RETIREMENT
49-26-3055
HEALTH INSURANCE
49-26-3056
LIFE INS
49-26-3057
DENTAL INSURANCE
49-26-3058
LONG-TERM DISABILITY
49-26-3059
FIREFIGHTERS' RETIREMENT
49-26-3060
VISION INSURANCE
Total Category: 30 - SALARIES, WAGES, & BENEFITS:

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

0.00
65,000.00

44,442.12
119,521.36

29,591.91
33,181.91

$45,749.00
$121,449.00

$44,000.00
$54,600.00

($1,749.00)
($66,849.00)

-3.82%
-55.04%

0.00
15,000.00

12,225.00
13,075.00

18,500.00
8,666.00

$31,000.00
$15,000.00

$20,000.00
$15,000.00

($11,000.00)
$0.00

-35.48%
0.00%

Page 97 of 107

Proposed Budget Comparison Report
JV FIRE CONTROL PREV & EMERGENCY MEDICAL SERV - Department: 26 - FIRE CONTROL & EMERG SERV

2023-2024
Total Activity

Account Number

20,000.00
35,000.00

22,344.83
47,644.83

7,264.53
34,430.53

$34,564.00
$80,564.00

$41,579.00
$76,579.00

$7,015.00
($3,985.00)

20.30%
-4.95%

Total Category: 54 - SUNDRY:

0.00
0.00

667.60
667.60

201.47
201.47

$1,299.00
$1,299.00

$1,299.00
$1,299.00

$0.00
$0.00

0.00%
0.00%

1,552,526.70
24,900.00

0.00
25,650.00

0.00
8,900.00

$0.00
$26,700.00

$0.00
$0.00

$0.00
($26,700.00)

0.00%
-100.00%

Category: 54 - SUNDRY
49-26-5405
PERMITS & FEES
Category: 55 - PROFESSIONAL SERVICES
49-26-5523
PERSONNEL - FCPEMSD
49-26-5524
ADMINISTRATIVE
Goal

Situation and Proposal

Reclassify to Transfer

This expense moved to 49-26-9751 Transfer to General Fund

Total Category: 55 - PROFESSIONAL SERVICES:

1,577,426.70

25,650.00

8,900.00

$26,700.00

$0.00

($26,700.00)

-100.00%

Total Category: 60 - OTHER SERVICES:

0.00
0.00
0.00

0.00
0.00
0.00

23,193.00
12,190.00
35,383.00

$23,193.00
$12,190.00
$35,383.00

$20,051.00
$12,654.00
$32,705.00

($3,142.00)
$464.00
($2,678.00)

-13.55%
3.81%
-7.57%

Total Category: 65 - CAPITAL OUTLAY:

0.00
0.00

120,055.74
120,055.74

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

$26,700.00

$26,700.00

0.00%

58,015.00

$116,030.00

$122,480.00

$6,450.00

5.56%

Category: 60 - OTHER SERVICES
49-26-6001
LIABILITY INSURANCE
49-26-6003
PROPERTY INSURANCE
Category: 65 - CAPITAL OUTLAY
49-26-6581
RADIO/RADAR EQUIPMENT
Category: 97 - INTERFUND ACTIVITY
49-26-9751
TRANSFER - GENERAL FUND
Supplemental

49-26-9772

49-26-9791

Goal

Situation and Proposal

Administrative Reimb

Reimbursement to General Fund, previously in 49-26-5524

TECHNOLOGY USER FEE

Supplemental

113,320.00

116,510.00

Goal

Situation and Proposal

Technology Replacement Plan
Updates

Funding was adjusted to reflect updated replacement cost estimates and the addition of previously unplanned technology assets to the
Technology Replacement Plan. These changes help ensure adequate funding is available for future replacements and maintain the longterm sustainability of the City's technology lifecycle program.

EQUIPMENT USER FEE

6/30/2026 8:35:04 AM

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 50 - SERVICES:

TRAVEL/TRAINING

Supplemental

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

49-26-5029

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

508,689.50

661,878.00

310,351.50

$620,703.00

$558,050.00

($62,653.00)

-10.09%

Page 98 of 107

Proposed Budget Comparison Report
JV FIRE CONTROL PREV & EMERGENCY MEDICAL SERV - Department: 26 - FIRE CONTROL & EMERG SERV

2023-2024
Total Activity

Account Number

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

Goal

Situation and Proposal

Vehicle and Equipment Replacement

Contribution toward future replacement in accordance with VERP Appendix C

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Supplemental

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Total Category: 97 - INTERFUND ACTIVITY:

622,009.50

778,388.00

368,366.50

$736,733.00

$707,230.00

($29,503.00)

-4.00%

Total Department: 26 - FIRE CONTROL & EMERG SERV:

2,406,548.20

2,649,345.96

1,584,365.28

$2,518,756.71

$2,826,425.00

$307,668.29

12.22%

Total Expense:

2,406,548.20

2,649,345.96

1,584,365.28

$2,518,756.71

$2,826,425.00

$307,668.29

12.22%

Total Surplus/(Deficit) - JV FIRE CONTROL PREV & EMERGENCY MEDICAL SERV:

-7,401.76

-143,209.97

593,450.88

($35,256.71)

$16,075.00

$51,331.71

-145.59%

Page 99 of 107

Proposed Budget Comparison Report
JV CRIME CONTROL - Department: 10 - REVENUES

2023-2024
Total Activity

Account Number

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

Total Category: 75 - OTHER TAXES:

2,248,130.45
2,248,130.45

2,436,442.56
2,436,442.56

2,159,418.71
2,159,418.71

$2,373,500.00
$2,373,500.00

$2,792,500.00
$2,792,500.00

$419,000.00
$419,000.00

17.65%
17.65%

Total Category: 96 - INTEREST EARNED:

323,925.82
323,925.82

271,497.28
271,497.28

140,932.37
140,932.37

$230,000.00
$230,000.00

$230,000.00
$230,000.00

$0.00
$0.00

0.00%
0.00%

Total Department: 10 - REVENUES:

2,572,056.27

2,707,939.84

2,300,351.08

$2,603,500.00

$3,022,500.00

$419,000.00

16.09%

2,572,056.27

2,707,939.84

2,300,351.08

$2,603,500.00

$3,022,500.00

$419,000.00

16.09%

Category: 96 - INTEREST EARNED
50-10-9601
INTEREST EARNED

Total Revenue:

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY COUNCIL MEETING PACKET FOR THE MEETING TO BE HELD ON JULY 17, 2026

Fund: 50 - JV CRIME CONTROL
Revenue
Department: 10 - REVENUES
Category: 75 - OTHER TAXES
50-10-7623
SALES TX-CRIME CONTROL

2024-2025
Total Activity

2025-2026
YTD Activity
Through Jun

Page 100 of 107

Proposed Budget Comparison Report
JV CRIME CONTROL - Department: 27 - CRIME CONTROL

2023-2024
Total Activity

Account Number

Category: 35 - SUPPLIES
50-27-3504
WEARING APPAREL
50-27-3505
CRIME PREVENTION SUPPLIES
50-27-3510
BOOKS AND PERIODICALS
50-27-3523
TOOLS/ EQUIPMENT
Total Category: 35 - SUPPLIES:
Category: 45 - MAINTENANCE
50-27-4503
RADIO AND RADAR EQUIPMENT
50-27-4504
SOFTWARE
Supplemental

50-27-4599

Proposed
Comparison to
Budget
Current Budget
Percent
Next Fiscal Year
Increase /
Difference
2026-2027
(Decrease)

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

1,173,724.65
3,472.58
87,854.61
30,944.51
42,613.20
99,444.06
18,397.53
2,123.04
219,938.87
159,807.53
1,210.65
12,572.10
3,046.03
2,129.96
1,857,279.32

806,422.38
2,536.35
88,711.34
23,534.34
25,963.02
71,766.24
24,520.93
857.63
157,419.29
127,817.55
853.02
7,160.38
2,108.50
1,422.25
1,341,093.22

$1,310,726.00
$3,889.00
$49,500.00
$32,675.54
$40,500.00
$107,136.00
$14,703.00
$822.00
$233,319.00
$206,843.00
$1,445.00
$13,400.00
$3,363.00
$2,429.00
$2,020,750.54

$1,425,501.00
$5,769.00
$131,789.00
$41,918.00
$42,210.00
$126,010.00
$24,521.00
$1,134.00
$274,421.00
$259,495.00
$1,556.00
$22,748.00
$3,541.00
$2,498.00
$2,363,111.00

$114,775.00
$1,880.00
$82,289.00
$9,242.46
$1,710.00
$18,874.00
$9,818.00
$312.00
$41,102.00
$52,652.00
$111.00
$9,348.00
$178.00
$69.00
$342,360.46

8.76%
48.34%
166.24%
28.29%
4.22%
17.62%
66.78%
37.96%
17.62%
25.46%
7.68%
69.76%
5.29%
2.84%
16.94%

16,000.00
9,000.00
5,618.00
8,000.00
38,618.00

31,827.57
5,566.50
2,535.34
0.00
39,929.41

22,646.84
3,948.08
3,905.55
0.00
30,500.47

$33,938.00
$8,000.00
$6,450.00
$0.00
$48,388.00

$33,938.00
$8,000.00
$6,450.00
$0.00
$48,388.00

$0.00
$0.00
$0.00
$0.00
$0.00

0.00%
0.00%
0.00%
0.00%
0.00%

10,000.00
21,700.00

28,829.00
0.00

0.00
153,152.91

$2,500.00
$155,000.00

$2,500.00
$65,000.00

$0.00
($90,000.00)

0.00%
-58.06%

Goal

Situation and Proposal

Mark 43 CAD RMS System

($65,000) Annual Maintenance agreement for CAD and RMS system. This is the new annual cost. This is replacing the Tyler Technologies
CAD and RMS system.

MISCELLANEOUS EQUIPMENT
Total Category: 45 - MAINTENANCE:

Category: 50 - SERVICES
50-27-5015
LAB TEST
50-27-5020
COMMUNICATIONS

6/30/2026 8:35:04 AM

Current
Fiscal Year
Budget
2025-2026

CITY C