1 2025-26 GENERAL FUND STATUS
REPORT
• Estimated actuals based on GL balance as of 9-8-2026. • City audit will start September 21st, additional adjustments are possible. 2 2025-26 General Fund Overview
3 ORIGANAL SUPPLEMENTAL FINAL ESTIMATED VARIANCE
BUDGET APPROPRIATION BUDGET ACTUAL WITH FINAL
2025/26 2025/26 2025/26 2025/26 BUDGET *
GENERAL REVENUES** 13,439,627 - 13,439,627 13,540,026 100,399 NET COST OF: ***
GENERAL GOVERNMENT ADMINISTRATION (2,388,554) (80,000) (2,468,554) (2,467,522) 1,032 FIRE DEPARTMENT (4,837,370) - (4,837,370) (3,938,754) 898,616 POLICE DEPARTMENT (9,891,821) - (9,891,821) (8,268,422) 1,623,399 PARKS & RECREATION (909,088) (20,000) (929,088) (823,414) 105,674 COMMUNITY CENTER (316,975) - (316,975) (238,790) 78,185 TOTAL NET COST: (18,343,808) (100,000) (18,443,808) (15,736,902) 2,706,907 TOTAL CHANGE IN FUND BALANCE (4,904,181) (100,000) (5,004,181) (2,196,876) * Variance stated in favorable (Unfavorable)
** General revenues at councils discretion on what to spend, they have no legal restiction and don't derive from activities. *** Net cost includes revanues from grants, permits, fees, fines, and transfers dirently related to those functions. 2025-26 General
Fund Supplemental
Appropriations
4 Agenda
Date Description Amount
8/6/2025 10-57 City Hall Re-Roof - Change Order 80,000
Total for General Gov. 80,000
Total for Police -
Total for Fire -
12/18/2025 60-45 River Park Restrooms 20,000
Total for Parks 20,000
Fund-Department
2025-26 General Fund Revenues
5 ORIGANAL SUPPLEMENTAL FINAL ESTIMATED VARIANCE %
BUDGET APPROPRIATION BUDGET ACTUAL WITH FINAL Change from 2025/26 2025/26 2025/26 2025/26 BUDGET * Budget
SALES TAX 6,433,177 - 6,433,177 6,270,036 (163,141) -2.54% PROPERTY TAX 2,309,330 - 2,309,330 2,346,438 37,108 1.61% MVL FEES 1,866,000 - 1,866,000 1,915,451 49,451 2.65%
OCCUPANCY TAX 1,400,000 - 1,400,000 1,296,149 (103,851) -7.42% FRANCHISE TAX 520,000 - 520,000 572,279 52,279 10.05%
BUSINESS LIC. 450,000 - 450,000 485,467 35,467 7.88%
PUBLIC BEN. 300,000 - 300,000 315,757 15,757 5.25%
OTHER REVENUE ** 161,120 - 161,120 338,449 177,329 110.06% 13,439,627 - 13,439,627 13,540,026 100,399
* Variance stated in favorable (Unfavorable)
** $160K Interest income adjustment made for difference between purchase price and market value of investments 2025-26 GENERAL FUND
DETAILS
General Revenue Budget to Actual Variances:
• General revenues up 100K mostly due to fair market value adjustments of investments.
Net Cost Budget to Actual Variances:
• General Government
• Savings in departmental personal expenses were off set by reduced transfers in for cost allocation to other funds.
• Fire
Revenue –
• Fire reimbursement revenues 225K
• Brewery Creek 68K
• Other revenues from various sources 65K
Expenses –
• Positive net cost due to salary savings 375K (workers comp. insurance 124K , overtime 98K, leave payouts 70K, health insurance 43K)
• Materials and services 67K (mostly in professional services) • Capital outlay 86K (mostly bathroom remodel postponed to next year) • Police expenses - 1.5 million positive net cost due to staff turnover & vacancies. 92K positive revenues mostly due to state grant for call center equipment and OTS traffic grant. • Parks and Rec
• Revenue – only 4k positive, mostly due to pool.
• Expenses –
• 68K salary savings (29K from workers Comp. Insurance, 26 health insurance) • Materials and Services 33K (mostly due to Building repair and maintenance 15K, & Tools and Equipment 12K) 6 2026-27 GENERAL FUND STATUS
REPORT
• Estimated actuals assumes budgeted expenditures are fully spent and revenues come from projections. Adjustments are made for major known savings.
7 2026-27 General Fund Overview
8 ORIGANAL SUPPLEMENTAL FINAL ESTIMATED VARIANCE
BUDGET APPROPRIATION BUDGET ACTUAL WITH FINAL
2026/27 2026/27 2026/27 2026/27 BUDGET *
GENERAL REVENUES** 13,674,395 - 13,674,395 13,647,828 (26,567) NET COST OF: ***
GENERAL GOVERNMENT ADMINISTRATION (2,259,397) - (2,259,397) (2,259,397) - FIRE DEPARTMENT (4,896,512) - (4,896,512) (4,896,512) - POLICE DEPARTMENT (10,034,623) - (10,034,623) (9,846,623) 188,000 PARKS & RECREATION (1,075,897) - (1,075,897) (1,075,897) - COMMUNITY CENTER (282,509) - (282,509) (282,509) -
TOTAL NET COST: (18,548,938) - (18,548,938) (18,360,938) 188,000 TOTAL CHANGE IN FUND BALANCE (4,874,543) - (4,874,543) (4,713,110) * Variance stated in favorable (Unfavorable)
** General revenues at councils discretion on what to spend, they have no legal restiction and don't derive from activities. *** Net cost includes revanues from grants, permits, fees, fines, and transfers dirently related to those functions. 2026-27 General
Fund Estimated
Actuals
9 Amount
Total for General Gov. -
Total for Fire -
YTD 9-4-2026 Salary Savings * 188,000
Total for Police 188,000
Total for Parks -
*Based on paydates within quarter
Description
2026-27 General Fund Revenues
10 ORIGANAL SUPPLEMENTAL FINAL ESTIMATED VARIANCE %
BUDGET APPROPRIATION BUDGET ACTUAL WITH FINAL Change from 2026/27 2026/27 2026/27 2026/27 BUDGET * Budget
SALES TAX 6,493,000 - 6,493,000 6,466,433 (26,567) -0.41% PROPERTY TAX 2,406,759 - 2,406,759 2,406,759 - 0.00%
MVL FEES 1,948,416 - 1,948,416 1,948,416 - 0.00%
OCCUPANCY TAX 1,400,000 - 1,400,000 1,400,000 - 0.00%
FRANCHISE TAX 555,000 - 555,000 555,000 - 0.00%
BUSINESS LIC. 450,000 - 450,000 450,000 - 0.00%
PUBLIC BEN. 300,000 - 300,000 300,000 - 0.00%
OTHER REVENUE 121,220 - 121,220 121,220 - 0.00%
13,674,395 - 13,674,395 13,647,828 (26,567)
* Variance stated in favorable (Unfavorable)
2026-27 General
Fund Revenue
Projections
11 Agenda
Date Report Amount
Sales Tax Original Budget 6,493,000
1st Q HdL Adjustment (26,567)
2nd Q HdL Adjustment -
3rd Q HdL Adjustment -
Current Projected Sales Tax 6,466,433
Property Tax Beginning Budgeted 2,406,759
Preliminary -
addendum -
Current Projected Property Tax 2,406,759
MVLF Beginning Budgeted 1,948,416
Preliminary -
addendum -
Current Projected Vehicle Licensing Fee 1,948,416
GENERAL FUND 4 YEAR COMPARISON
12 ESTIMATED ESTIMATED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET ACTUAL
23/24 24/25 25/26 25/26 26/27 26/27
GENERAL FUND REVENUES 14,275,837 14,157,880 13,439,627 13,540,026 13,674,395 13,647,828 NET COST OF:
GENERAL GOVERNMENT ADMINISTRATION (2,259,510) (2,783,009) (2,468,554) (2,467,522) (2,259,397) (2,259,397) FIRE DEPARTMENT (3,484,541) (3,336,664) (4,837,370) (3,938,754) (4,896,512) (4,896,512) POLICE DEPARTMENT (7,782,116) (8,275,823) (9,891,821) (8,268,422) (10,034,623) (9,846,623) PARKS & RECREATION (582,916) (696,506) (929,088) (823,414) (1,075,897) (1,075,897) COMMUNITY CENTER (235,937) (251,506) (316,975) (238,790) (282,509) (282,509) TOTAL NET COST: (14,345,019) (15,343,507) (18,443,808) (15,736,902) (18,548,938) (18,360,938) TOTAL CHANGE IN FUND BALANCE (69,182) (1,185,627) (5,004,181) (2,196,876) (4,874,543) (4,713,110) GENERAL FUND: 23/24 24/25 25/26 25/26 26/27 26/27
BEGINNING FUND BALANCE 10,009,855 9,940,673 8,755,046 8,755,046 3,750,865 6,558,170 TOTAL CHANGE IN FUND BALANCE (69,182) (1,185,627) (5,004,181) (2,196,876) (4,874,543) (4,713,110) TOTAL ENDING FUND BALANCE 9,940,673 8,755,046 3,750,865 6,558,170 (1,123,678) 1,845,060 GENERAL FUND 4 YEAR COMPARISON
13 CURRENT CURRENT CURRENT
ACTUAL ACTUAL BUDGET ACTUAL ACTUAL ACTUAL
23/24 24/25 25/26 25/26 26/27 26/27
SALES TAX 7,053,804 6,682,841 6,433,177 6,270,036 6,493,000 6,466,433 PROPERTY TAX 2,162,696 2,281,881 2,309,330 2,346,438 2,406,759 2,406,759 MVL FEES 1,775,510 1,835,971 1,866,000 1,915,451 1,948,416 1,948,416 OCCUPANCY TAX 1,256,249 1,381,906 1,400,000 1,296,149 1,400,000 1,400,000 FRANCHISE TAX 515,694 550,889 520,000 572,279 555,000 555,000 BUSINESS LIC. 447,377 421,042 450,000 485,467 450,000 450,000 PUBLIC BEN. 263,685 285,441 300,000 315,757 300,000 300,000 OTHER REVENUE 800,821 717,909 161,120 338,449 121,220 121,220 14,275,837 14,157,880 13,439,627 13,540,026 13,674,395 13,647,828 Cash & Investments
14 Fair market adjustments & interfund loans not include. Funds borrowing money presented as negative balance.
CURENT EVENTS:
¼ Sales Tax Tracking
15 ACTUAL
22/23 ACTUAL REVENUE 1,493,219
22/23 EXPENDITURES (1,862,225)
22/23 ENDING BALANCE 110,850
ACTUAL
23/24 ACTUAL REVENUE 1,586,475
23/24 EXPENDITURES (1,758,240)
23/24 ENDING BALANCE (60,915)
ACTUAL
24/25 ACTUAL REVENUE 1,434,200
24/25 EXPENDITURES (1,621,723)
24/25 ENDING BALANCE (248,438)
ACTUAL
25/26 ESTIMATED REVENUE 1,415,665
25/26 EXPENDITURES (1,658,223)
25/26 ENDING BALANCE (490,996)
ESTIMATE
26/27 ESTIMATED REVENUE 1,481,000
26/27 EXPENDITURES (1,674,265)
26/27 ENDING BALANCE (684,261)
ACTUAL
17/18 ACTUAL REVENUE 962,285
17/18 EXPENDITURES (1,258,636)
17/18 ENDING BALANCE 323
ACTUAL
18/19 ACTUAL REVENUE 1,212,840
18/19 EXPENDITURES (1,071,238)
18/19 ENDING BALANCE 141,925
ACTUAL
19/20 ACTUAL REVENUE 1,217,452
19/20 EXPENDITURES (987,356)
19/20 ENDING BALANCE 372,021
ACTUAL
20/21 ACTUAL REVENUE 1,416,267
20/21 EXPENDITURES (1,038,884)
20/21 ENDING BALANCE 749,404
ACTUAL
21/22 ACTUAL REVENUE 1,505,244
21/22 EXPENDITURES (1,774,792)
21/22 ENDING BALANCE 479,856