Attachment 3
INTERNAL SERVICE FUND CHARGES
EQUIPMENT REPLACEMENT FUND 502
Approved
FY 2025-26
Requested
FY 2026-27
Increase/ (Decrease)
FY25-26 vs. FY26-27
Requested
FY 2027-28
Increase/ (Decrease)
FY26-27 vs. FY27-28 Notes
0230 Comm/Clerk Communications 27,002 28,320 1,318 30,455 2,135 A 0510 Park & Rec Admin 16,711 16,353 (358) 15,911 (442) B 0520 Parks Maint 147,707 480,860 333,153 485,586 4,726 C 0525 Facilities 2,827 2,055 (772) 4,395 2,340 D 0620 PD Field Ops 22,516 39,150 16,634 38,874 (276) E 0630 PD Admin 39,427 48,649 9,222 48,700 51 F 0740 City Manager EOC 2,924 - (2,924) - - G 0920 PW Lagoons & Levees 263,823 266,741 2,918 260,555 (6,186) H 0930 PW Streets 36,800 59,373 22,573 56,264 (3,109) I 1010 Council 5,128 - (5,128) - - J 1110 Finance Administration 90 - (90) - - K 1210 HR Admin 3,026 3,026 - 2,125 (901) L Total General Fund 567,981 944,527 376,546 942,865 (1,662) A
B
C
D
E
F
FY2027-28FY2026-27
Detailed Analysis Notes
AED's (in cars and parks & buildings), Ballistic Shields and Radar Trailer were fully funded for replacement in FY2027-28, and the funding cycle for two of these items is restarted with a lower annual allocation.
Metal Safe was fully funded for replacement in FY2027-28, and the funding cycle has restarted.
The Council Chambers’ wired microphones are separated from the audio system line item due to a $25,000 replacement planned for FY 2026–27, restarting the funding cycle.
The electronic piano is fully funded for replacement in FY 2026–27, and the funding cycle is restarted with a lower annual allocation.
Room cameras were previously fully funded for replacement in FY 2027–28; therefore, no annual allocation was required in the prior fiscal year. In FY 2027-28, it is resumed to accumulate funding for the next scheduled replacement, resulting in an increase in the annual allocation.
Community Center Wind Room Tables, Community Center Classroom Tables, and Community Center Regular Use Chairs were fully funded for replacement in FY2027-28, and the funding cycle is restarted with a higher annual allocation.
Replacement of Community Center Classroom Tables and Regular Use Chairs is deferred for one year, and the funding for other equipment is restarted with a lower annual allocation.
The wireless speaker system was fully funded for replacement in FY 2027-28, and the funding cycle is restarted with a lower annual allocation.
Playground equipment for Marlin Park was fully funded for replacement, no annual allocation was required in prior fiscal year. In FY 2027-28, it is resumed to accumulate funding for the next scheduled replacement, resulting in an increase in the annual allocation.
Department Charged (Receiving Goods/Services)
Replacement costs increase significantly for playground equipment at multiple parks, particularly for Shad Park, which is scheduled for replacement in FY 2027–28. This results in an accelerated funding need, requiring allocation from other playground equipment not scheduled for replacement until later years. Additionally, three hook lift bins and one Christmas tree trailer are also added to the schedule for future replacement funding.
Replacement costs increase for Ballistic Shields, Less Lethal Weapons, and Pistols (S&W M&P)9mm (45), and the replacement life of Colt (AR-15) 5.56mm and Pistols are accelerated by five years and two years respectively.
A newly purchased uniform locker is added, which increases the annual allocation.
G
H
I
J
K
L
Replacement of 19' Boat and Trailer, Color Meter for Lagoon Water, Pontoon - Boat, Motor, and Chemical Spray Rig are deferred for two years, resulting a decrease in annual allocation.
Fully funded Bobcat Skid Loader is deferred for two years, resulting a decrease in annual allocation.
No change
Replacement of the fully funded EOC chairs and EOC tables is deferred for two years, eliminating the need for a replacement charge.
No change
Gym Equipments for City Hall location and PD location are fully funded for replacement in FY2027-28, and the funding cycle has restarted with a lower annual allocation.
No change
No change
Replacement costs increase for the cement/asphalt saw, portable generator, and Street sign applicator, and the fully funded signal controllers (CIP 698) restart the funding cycle.
Lagoon Engine Day Tank is added for future replacement funding.
The fully funded Council Chamber dais chairs have a reduced replacement cost, and the excess fund balance is allocated to the other two items, eliminating the need for a replacement charge.
The newly purchased postage machine, funded by the contingency fund, is added, and the existing fund balance from the old postage machine is allocated to the new unit, eliminating the need for a replacement charge.