Attachment 2 - General Fund Revenue and Expenditures by Department FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Percent Actuals Actuals YTD - Actuals as of
March 31, 2026
Revised Budget Draft Budget Change
10 OFFICE OF THE MAYOR
Other Revenue - (3,920) (4,720) - - - Revenues - (3,920) (4,720) - - - Salaries & Wages 312,669 335,605 279,758 477,698 517,443 8.3% Fringe Benefits 193,780 196,269 146,265 282,986 316,848 12.0% Professional & Administrative 17,906 36,212 18,504 86,700 31,200 -64.0% Other Operating 474 4,735 517 6,200 6,200 0.0% Utilities 5,092 4,991 1,820 3,000 3,000 0.0% Cost Pool 35,927 23,706 17,550 23,398 23,199 -0.9% Expenditures 565,848 601,519 464,414 879,982 897,889 2.0% 11 CITY COUNCIL
Other Revenue - - (402) - - - Revenues - - (402) - - - Salaries & Wages 350,672 455,375 393,292 502,718 570,018 13.4% Fringe Benefits 275,426 325,408 274,241 339,155 308,065 -9.2% Professional & Administrative 24,984 41,818 33,830 69,241 67,491 -2.5% Other Operating 25,675 26,138 14,261 24,650 18,800 -23.7% Utilities - - - 100 1,100 1000.0% Equipment & Contract Services - - - 55,000 - -100.0% Cost Pool 51,068 114,532 84,780 113,043 112,080 -0.9% Asset/Capital Outlay - 521 61 3,000 3,000 0.0% Expenditures 727,824 963,791 800,465 1,106,907 1,080,553 -2.4% 12 COMMUNITY POL REV COMMISSION
Salaries & Wages 48,442 14,726 40,469 134,336 237,762 77.0% Fringe Benefits 3,833 6,670 19,637 109,621 102,265 -6.7% Professional & Administrative 11,034 6,434 35,151 174,450 74,450 -57.3% Other Operating 490 5 - 1,050 1,050 0.0% Cost Pool - 5,917 4,383 5,840 5,790 -0.9% Expenditures 63,799 33,753 99,639 425,297 421,317 -0.9% 13 CITY MANAGER
Intergovernmental State Grant (33,442) 33,442 - - - - Revenues (33,442) 33,442 - - - - Salaries & Wages 709,787 804,376 642,376 1,155,921 1,676,717 45.1% Fringe Benefits 330,468 312,041 259,317 575,839 799,463 38.8% Professional & Administrative 65,199 124,822 182,957 1,232,750 879,959 -28.6% Other Operating 24,627 24,943 10,000 10,500 10,000 -4.8% Utilities 707 621 90 - - - Equipment & Contract Services 49 97 156 - - - Cost Pool 69,244 99,534 73,683 98,240 97,403 -0.9% Asset/Capital Outlay 555 174 - - - - Cost Plan Reimbursement (179,572) (179,572) (134,677) (179,572) (161,137) -10.3% Expenditures 1,021,064 1,187,037 1,033,902 2,893,678 3,302,405 14.1%
Attachment 2 - General Fund Revenue and Expenditures by Department FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Percent Actuals Actuals YTD - Actuals as of
March 31, 2026
Revised Budget Draft Budget Change
14 CITY CLERK
Licenses, Permits & Fees (790) (5,156) (19,896) (6,000) (6,000) 0.0% Charges For Services (6,685) (4,905) (2,030) (4,000) (4,000) 0.0% Other Revenue (310) (3,960) (1,843) (200) (200) 0.0% Revenues (7,785) (14,021) (23,769) (10,200) (10,200) 0.0% Salaries & Wages 535,031 557,163 472,719 595,705 661,486 11.0% Fringe Benefits 320,403 319,536 251,665 327,594 374,981 14.5% Professional & Administrative 77,098 282,447 83,027 392,659 364,500 -7.2% Other Operating 12,028 11,451 5,820 20,000 20,000 0.0% Utilities 758 1,239 778 2,000 2,000 0.0% Cost Pool 61,454 23,706 17,550 23,398 23,199 -0.9% Debt Service Expenditure 49,604 52,084 - - - - Cost Plan Reimbursement (70,119) (70,119) (52,589) (70,119) (6,863) -90.2% Expenditures 986,257 1,177,508 778,969 1,291,237 1,439,302 11.5% 15 CITY ATTORNEY
Licenses, Permits & Fees (1,032) (495) (215) (500) (500) 0.0% Revenues (1,032) (495) (215) (500) (500) 0.0% Salaries & Wages 889,518 1,181,634 1,108,054 1,460,498 1,952,296 33.7% Fringe Benefits 461,440 555,774 440,543 653,456 814,216 24.6% Professional & Administrative 1,698,693 1,572,492 429,763 1,299,428 1,296,168 -0.3% Other Operating 11,761 14,592 4,330 25,750 27,750 7.8% Utilities 1,974 2,804 1,375 2,000 - -100.0% Equipment & Contract Services 522 439 32,569 33,450 1,250 -96.3% Cost Pool 112,565 93,953 69,552 92,732 91,942 -0.9% Cost Plan Reimbursement (317,531) (317,531) (238,149) (317,531) (145,750) -54.1% Expenditures 2,858,942 3,104,157 1,848,037 3,249,783 4,037,872 24.3% 16 COMMUNITY DEVELOPMENT
Licenses, Permits & Fees (969,728) (538,512) (503,397) (730,000) (455,000) -37.7% Other Revenue (146,982) (65,886) (104,715) (30,000) (30,000) 0.0% Revenues (1,116,710) (604,399) (608,112) (760,000) (485,000) -36.2% Salaries & Wages 729,488 619,337 619,538 1,214,424 1,400,942 15.4% Fringe Benefits 554,185 393,106 341,321 805,485 905,125 12.4% Professional & Administrative 215,828 573,325 1,273,411 2,667,400 2,507,900 -6.0% Other Operating 12,709 10,911 8,776 19,000 325,000 1610.5% Utilities 10,186 19,323 3,464 15,000 15,000 0.0% Equipment & Contract Services 11,324 86,876 9,770 11,000 5,000 -54.5% Cost Pool 184,853 96,486 30,708 40,947 40,598 -0.9% Expenditures 1,718,572 1,799,364 2,286,986 4,773,256 5,199,564 8.9% 4,013,256
17 FINANCE
Salaries & Wages 3,180,262 3,895,262 3,056,660 4,242,850 4,510,960 6.3% Fringe Benefits 1,982,670 2,337,464 1,715,467 2,552,479 2,766,654 8.4% Professional & Administrative 724,038 898,849 571,518 1,164,249 1,490,011 28.0% Other Operating 64,321 72,568 39,640 61,790 61,200 -1.0% Utilities 3,564 4,342 3,395 1,400 1,400 0.0% Equipment & Contract Services 381 99 - 2,135 2,135 0.0% Cost Pool 283,577 318,519 235,791 314,378 315,795 0.5% Debt Service Expenditure 80,000 80,000 - - - - Cost Plan Reimbursement (1,146,811) (1,146,811) (860,117) (1,146,811) (1,486,653) 29.6% Expenditures 5,172,002 6,460,291 4,762,353 7,192,470 7,661,503 6.5%
Attachment 2 - General Fund Revenue and Expenditures by Department FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Percent Actuals Actuals YTD - Actuals as of
March 31, 2026
Revised Budget Draft Budget Change
18 HUMAN RESOURCES
Salaries & Wages 1,045,294 1,439,295 1,327,253 1,773,194 2,019,875 13.9% Fringe Benefits 600,156 742,057 606,168 920,437 1,000,712 8.7% Professional & Administrative 802,754 824,087 606,845 1,131,740 1,258,875 11.2% Other Operating 43,098 48,601 35,153 48,665 43,205 -11.2% Utilities 847 5,783 864 1,500 1,500 0.0% Equipment & Contract Services 49 99 - 150 150 0.0% Cost Pool 218,189 819,993 606,996 809,333 802,440 -0.9% Cost Plan Reimbursement (183,390) (183,390) (137,544) (183,390) (474,448) 158.7% Expenditures 2,526,997 3,696,526 3,045,734 4,501,629 4,652,309 3.3% 19 POLICE
Licenses, Permits & Fees (159,988) (213,225) (87,078) (145,000) (145,000) 0.0% Fines & Forfeitures (86,127) (478,797) (593,828) (50,000) (600,000) 1100.0% Charges For Services (860,411) (1,061,651) (654,587) (855,000) (855,000) 0.0% Other Revenue (11,363) (10,150) (6,385) (10,000) (10,000) 0.0% Intergovernmental State Grant (112,764) (171,313) (117,978) (80,000) (80,000) 0.0% Intergovernmental Other Grant (328,851) (341,173) (282,265) (290,000) (290,000) 0.0% Other Financing Sources - (21,315,218) - - - - Revenues (1,559,504) (23,591,528) (1,742,121) (1,430,000) (1,980,000) 38.5% Salaries & Wages 32,279,386 35,585,992 27,847,025 41,721,386 41,647,263 -0.2% Fringe Benefits 24,118,871 27,692,200 21,385,013 32,963,826 34,293,145 4.0% Professional & Administrative 4,547,934 5,553,635 4,042,954 6,003,981 6,937,846 15.6% Other Operating 832,772 1,134,268 2,268,872 3,322,129 3,296,638 -0.8% Utilities 301,905 292,008 229,533 339,000 360,000 6.2% Equipment & Contract Services 527,108 530,131 258,030 454,783 384,500 -15.5% Provision For Insurance Loss 5,842 5,850 5,260 10,000 14,000 40.0% Cost Pool 5,634,069 5,849,546 4,652,811 5,726,949 4,259,933 -25.6% Asset/Capital Outlay 584,883 22,003,399 201,105 1,023,768 781,150 -23.7% Debt Service Expenditure 2,649,267 2,619,927 - - - - Expenditures 71,482,036 101,266,957 60,890,604 91,565,822 91,974,475 0.4% 20 FIRE
Licenses, Permits & Fees (364,245) (674,665) (676,631) (805,000) (870,000) 8.1% Charges For Services (452,368) (679,333) (433,664) (936,195) (1,000,081) 6.8% Other Revenue - (320) - - - - Intergovernmental Other Grant - (18,127) - - - - Revenues (816,613) (1,372,444) (1,110,295) (1,741,195) (1,870,081) 7.4% Salaries & Wages 18,597,840 19,882,140 15,269,423 21,369,875 23,435,610 9.7% Fringe Benefits 14,473,917 16,919,181 13,498,764 19,031,275 21,511,293 13.0% Professional & Administrative 412,251 537,724 466,866 886,465 896,365 1.1% Other Operating 746,965 758,139 310,628 664,500 664,120 -0.1% Utilities 21,534 27,789 18,734 38,500 38,500 0.0% Equipment & Contract Services 55,098 479,349 157,784 222,000 214,369 -3.4% Provision For Insurance Loss 24,372 28,542 34,185 35,000 35,000 0.0% Cost Pool 2,568,050 7,286,388 4,248,951 4,513,597 1,049,581 -76.7% Asset/Capital Outlay 17,071 123,724 70,887 117,000 37,000 -68.4% Debt Service Expenditure 114,476 114,288 57,064 57,062 - -100.0% Transfers Out 326,018 326,019 244,493 326,019 326,019 0.0% Expenditures 37,357,592 46,483,284 34,377,779 47,261,293 48,207,857 2.0%
Attachment 2 - General Fund Revenue and Expenditures by Department FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Percent Actuals Actuals YTD - Actuals as of
March 31, 2026
Revised Budget Draft Budget Change
21 OFFICE OF NEIGHBORHOOD SAFETY
Salaries & Wages 1,369,747 1,524,497 1,374,565 1,807,429 2,138,438 18.3% Fringe Benefits 1,034,290 988,610 864,115 1,178,192 1,420,027 20.5% Professional & Administrative 58,945 81,443 80,752 813,710 783,710 -3.7% Other Operating 26,683 19,522 8,833 102,137 96,640 -5.4% Utilities 20,091 17,271 7,460 20,000 20,000 0.0% Equipment & Contract Services 50 1,282 250 - 1,000 - Cost Pool 184,512 88,758 65,704 87,604 86,858 -0.9% Asset/Capital Outlay 2,935 307 5,259 28,000 28,000 0.0% Grant Expenditures 12 80 - - 34,497 - Expenditures 2,697,265 2,721,770 2,406,937 4,037,072 4,609,170 14.2% 23 PUBLIC WORK & ENGINEERING SVCS
Licenses, Permits & Fees (74,911) (115,591) (58,325) (86,100) (86,100) 0.0% Charges For Services (1,150,401) (1,498,456) (880,515) (1,797,100) (1,797,100) 0.0% Other Revenue (14,021) (17,547) (41,381) - - - Rental Income (24,318) (18,418) (13,813) (18,000) (18,000) 0.0% Proceeds From Sale of Property (6,299) (1,415) (133) (15,000) (15,000) 0.0% Revenues (1,269,949) (1,651,426) (994,168) (1,916,200) (1,916,200) 0.0% Salaries & Wages 9,732,628 11,227,234 9,726,469 14,359,584 15,254,052 6.2% Fringe Benefits 7,882,620 8,858,171 7,023,692 10,584,064 11,671,514 10.3% Professional & Administrative 824,488 954,895 590,245 1,494,180 1,415,013 -5.3% Other Operating 2,172,819 2,260,616 1,992,960 3,033,283 3,324,851 9.6% Utilities 4,375,307 5,586,351 4,532,563 6,369,580 6,298,780 -1.1% Equipment & Contract Services 1,565,372 1,759,257 942,877 2,682,517 2,467,000 -8.0% Cost Pool 6,093,520 5,563,045 2,889,957 3,796,605 3,807,934 0.3% Asset/Capital Outlay 280,422 689,282 233,453 796,964 606,300 -23.9% Debt Service Expenditure 726,911 738,574 371,618 718,586 174,047 -75.8% Cost Plan Reimbursement (768,274) (774,476) (585,745) (644,238) (169,336) -73.7% Expenditures 32,885,812 36,862,948 27,718,088 43,191,126 44,850,155 3.8% 24 LIBRARY & CULTURAL SERVICES
Interest Income (20,269) (20,014) - - - - Other Revenue - - (115) - - - Rental Income (18,432) (19,434) - - - - Revenues (38,702) (39,448) (115) - - - Salaries & Wages 2,669,165 3,043,201 2,581,891 3,394,317 3,959,356 16.6% Fringe Benefits 1,932,709 2,096,717 1,632,986 2,385,060 2,833,638 18.8% Professional & Administrative 561,413 519,068 277,440 643,440 704,071 9.4% Other Operating 39,447 51,322 33,844 62,525 62,870 0.6% Utilities 26,552 50,900 10,585 32,100 37,800 17.8% Equipment & Contract Services 180 507 75 400 400 0.0% Cost Pool 285,035 559,268 413,996 551,998 579,597 5.0% Asset/Capital Outlay 32,308 12,402 29,541 33,574 20,000 -40.4% Expenditures 5,546,808 6,335,202 4,978,542 7,103,414 8,197,732 15.4%
Attachment 2 - General Fund Revenue and Expenditures by Department FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Percent Actuals Actuals YTD - Actuals as of
March 31, 2026
Revised Budget Draft Budget Change
25 COMMUNITY SERVICES
Licenses, Permits & Fees (636,820) (621,179) (256,847) (538,950) (552,346) 2.5% Interest Income (460) (157) - - - - Charges For Services (3,512) - - - - - Other Revenue (76,867) (65,099) (15,916) (42,300) (32,300) -23.6% Rental Income (739,647) (754,954) (451,071) (589,400) (564,900) -4.2% Revenues (1,457,306) (1,441,388) (723,834) (1,170,650) (1,149,546) -1.8% Salaries & Wages 3,415,068 3,878,234 3,712,366 4,625,329 5,449,347 17.8% Fringe Benefits 2,402,316 2,403,983 2,047,270 2,725,926 3,267,842 19.9% Professional & Administrative 745,427 455,965 286,739 622,304 1,064,860 71.1% Other Operating 80,977 230,916 200,275 324,101 306,720 -5.4% Utilities 31,623 37,403 17,785 52,040 65,000 24.9% Equipment & Contract Services 131 278 - 500 10,000 1900.0% Cost Pool 359,654 1,211,359 855,991 1,141,326 1,198,393 5.0% Asset/Capital Outlay 45,452 30,713 20,668 21,358 89,667 319.8% Grant Expenditures 3,637 (1,297) - - - - Expenditures 7,084,286 8,247,553 7,141,094 9,512,883 11,451,829 20.4% 26 INFORMATION TECHNOLOGY
Other Revenue (22,261) (8,776) (88) - - - Revenues (22,261) (8,776) (88) - - - Salaries & Wages 982,752 1,134,714 866,153 1,284,527 1,336,201 4.0% Fringe Benefits 599,464 597,728 428,795 692,601 751,889 8.6% Professional & Administrative 613,537 1,130,618 1,231,343 2,151,661 1,745,800 -18.9% Other Operating 79,389 87,820 88,504 121,945 121,945 0.0% Utilities 411,974 606,192 520,746 417,100 417,100 0.0% Equipment & Contract Services 1,590,613 1,318,841 1,410,058 1,862,331 2,262,331 21.5% Cost Pool 110,599 102,792 76,090 101,456 106,528 5.0% Asset/Capital Outlay 1,065,251 419,392 652,763 1,120,257 1,126,118 0.5% Debt Service Expenditure 347,425 227,425 - - - - Cost Plan Reimbursement (408,867) (408,867) (306,648) (408,867) (895,422) 119.0% Expenditures 5,392,136 5,216,655 4,967,804 7,343,011 6,972,490 -5.0% 36 ECONOMIC DEVELOPMENT PROGRM
Other Taxes (1,775,168) (1,884,556) (1,174,263) (1,803,154) (1,803,154) 0.0% Other Revenue (23,020) (157,188) (33,951) - - - Rental Income - - (34,440) - - - Operating Transfers In (86,778) (934,641) (65,100) (86,778) (86,778) 0.0% Revenues (1,884,965) (2,976,384) (1,307,754) (1,889,932) (1,889,932) 0.0% Salaries & Wages 670,292 820,650 829,163 906,193 1,294,631 42.9% Fringe Benefits 352,535 350,813 309,356 396,171 602,448 52.1% Professional & Administrative 954,421 1,203,134 865,807 3,416,118 3,262,912 -4.5% Other Operating 13,430 15,293 14,719 63,674 49,000 -23.0% Utilities 371 5,159 1,411 515,650 15,650 -97.0% Equipment & Contract Services 192 192 3,201 4,120 1,000 -75.7% Provision For Insurance Loss - - - 1,500 1,500 0.0% Cost Pool 63,190 46,555 34,458 45,950 48,247 5.0% Asset/Capital Outlay 438 1,497 - 6,500 1,000 -84.6% Expenditures 2,054,868 2,443,293 2,058,116 5,355,876 5,276,388 -1.5%
Attachment 2 - General Fund Revenue and Expenditures by Department FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Percent Actuals Actuals YTD - Actuals as of
March 31, 2026
Revised Budget Draft Budget Change
37 INTERNAL SERVICES PROGRAM
Salaries & Wages 120,386 - 327 137,315 - -100.0% Fringe Benefits 59,563 7,986 6,293 80,823 8,299 -89.7% Cost Pool 19,992 13,335 9,873 13,161 13,819 5.0% Expenditures 199,941 21,320 16,493 231,299 22,118 -90.4% 38 TRANSPORTATION OPERATION
Licenses, Permits & Fees (26,821) (23,527) (301) (30,000) (400) -98.7% Charges For Services (7,516) (18,980) (13,396) (200) (200) 0.0% Other Revenue - - (22,493) - (30,000) - Revenues (34,337) (42,507) (36,190) (30,200) (30,600) 1.3% Salaries & Wages 193,082 59,504 - (77,500) 22,500 -129.0% Fringe Benefits 106,424 42,493 9,505 (62,547) 7,376 -111.8% Professional & Administrative 5,503 (4,748) 4,688 13,125 67,800 416.6% Other Operating 2,973 525 157 13,575 5,700 -58.0% Utilities - - - - 600 - Equipment & Contract Services 710 - 6,560 7,600 40,000 426.3% Cost Pool 35,876 11,853 8,775 11,699 12,284 5.0% Asset/Capital Outlay - - - 500 500 0.0% Expenditures 344,568 109,627 29,684 (93,548) 156,760 -267.6% 40 COMMUNITY CRISIS REPONSE PRGM
Salaries & Wages 20,400 273,903 428,692 1,168,520 1,309,330 12.1% Fringe Benefits 10,250 126,001 191,656 711,676 750,448 5.4% Professional & Administrative - 37,270 103,093 563,881 739,645 31.2% Other Operating - 16,899 19,567 222,419 38,200 -82.8% Utilities - - - 20,000 25,000 25.0% Equipment & Contract Services - - - 1,500 2,500 66.7% Cost Pool - - 37,014 49,350 51,818 5.0% Asset/Capital Outlay - 243,777 125,755 266,852 62,655 -76.5% Expenditures 30,650 697,849 905,778 3,004,198 2,979,596 -0.8%
Attachment 2 - General Fund Revenue and Expenditures by Department FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Percent Actuals Actuals YTD - Actuals as of
March 31, 2026
Revised Budget Draft Budget Change
91 NON-DEPARTMENTAL
Property Taxes (53,802,373) (55,064,108) (30,659,082) (58,329,291) (60,134,838) 3.1% Sales & Use Tax (61,319,980) (59,749,804) (35,530,039) (60,163,807) (63,437,266) 5.4% Utility Users Tax (59,120,237) (63,825,320) (46,302,979) (66,351,265) (70,472,872) 6.2% Other Taxes (16,979,824) (25,304,946) (12,322,452) (26,596,505) (26,595,850) 0.0% Licenses, Permits & Fees (14,605,492) (14,798,497) (10,101,476) (14,932,486) (16,244,258) 8.8% Fines & Forfeitures (143,809) (158,506) (105,675) (150,000) (160,000) 6.7% Interest Income (3,711,791) (3,802,321) (3,479,309) (3,030,545) (3,530,545) 16.5% Charges For Services (147,845) (165,356) (158) (132,000) (132,000) 0.0% Other Revenue (137,986) (239,761) (50,093,830) (50,085,000) (50,085,000) 0.0% Rental Income (147,611) (149,787) (142,545) (183,757) (183,757) 0.0% Intergovernmental State Taxes (143,154) (182,741) (177,196) (150,000) (150,000) 0.0% Intergovernmental State Grant (89,831) (158,335) (203,317) (100,000) (150,000) 50.0% Proceeds From Sale of Property - - (344) - - - Loan/Bond Proceeds - - - (40,400) (40,400) 0.0% Operating Transfers In (21,550,727) (22,124,916) (20,767,181) (20,767,181) (23,187,898) 11.7% Revenues (231,900,659) (245,724,397) (209,885,583) (301,012,237) (314,504,684) 4.5% Salaries & Wages 2,600,000 3,000,000 2,250,000 (5,796,667) (8,431,148) 45.4% Fringe Benefits 6,401,580 5,920,752 4,870,648 (2,167,137) (964,126) -55.5% Professional & Administrative 1,276,745 1,444,675 902,147 3,391,500 2,996,500 -11.6% Other Operating 331,068 297,593 86,631 380,585 250,000 -34.3% Equipment & Contract Services - 22,557 - - - - Cost Pool 5,222,361 5,275,626 2,288,138 3,584,180 6,619,424 84.7% Cost Plan Reimbursement (563,845) (343,643) (308,729) (411,643) (190,670) -53.7% Transfers Out 35,445,818 33,382,059 18,494,785 30,781,910 21,665,479 -29.6% Expenditures 50,713,728 48,999,619 28,583,621 29,762,728 21,945,459 -26.3% GF - Revenues (240,143,265) (277,437,690) (216,437,365) (309,961,114) (323,836,742) 4.5% GF - Expenditures 231,430,995 278,430,023 197,927,440 274,589,413 275,336,742 0.3% GF - Grand Total (8,712,270) 992,332 (18,509,925) (35,371,701) (48,500,000)