Attachment 5 - General Fund Revenue and Expenditure Summary FY 2025-26 FY 2026-27 PCT
GENERAL FUND REVISED BUDGET PROPOSED BUDGET CHANGE
March 31, 2026 June 23, 2026
30 - PROPERTY TAXES 58,329,291 60,134,838 3.1% 31 - SALES & USE TAX 60,163,807 63,437,266 5.4% 32 - UTILITY USERS TAX 66,351,265 70,472,872 6.2% 33 - OTHER TAXES 28,399,659 28,399,004 0.0% 34 - LICENSES, PERMITS &FEES 17,274,036 18,359,604 6.3% 35 - FINES & FORFEITURES 200,000 760,000 280.0% 36 - USE OF MONEY & PROPERTY 3,030,545 3,530,545 16.5% 37 - CHARGES FOR SERVICES 3,724,495 4,621,757 24.1% 38 - OTHER REVENUE 50,167,500 50,187,500 0.0% 39 - RENTAL INCOME 791,157 766,657 -3.1% 3A - INTERGOVERNMENT STATE TAXES 150,000 150,000 0.0% 3C - INTERGOVERNMENT STATE GRANT 180,000 230,000 27.8% 3D - INTERGOVERNMENT OTHER GRANT 290,000 290,000 0.0% 60 - PROCEEDS FROM SALE PROPERTY 15,000 15,000 0.0% 61 - LOAN/BOND PROCEEDS 40,400 40,400 0.0% 90 - OPERATING TRANSFERS IN 20,853,959 23,274,676 11.6% TOTAL REVENUES 309,961,114 324,670,119 4.7% 40 - SALARIES AND WAGES 96,457,653 101,692,402 5.4% 41 - PAYROLL/FRINGE BENEFIT 75,086,982 83,604,741 11.3% 42 - PROFESSIONAL & ADMINISTRATION 28,218,980 28,743,511 1.9% 43 - OTHER OPERATING 8,528,480 8,679,889 1.8% 44 - UTILITIES 7,828,970 7,302,430 -6.7% 45 - EQIPMENT & CONTRACT SERVICES 5,337,487 5,491,635 2.9% 46 - PROVISION FOR INSURANCE LOSS 46,500 50,500 8.6% 47 - COST POOL 21,145,184 18,596,861 -12.1% 48 - ASSET/CAPITAL OUTLAY 3,417,773 3,455,390 1.1% 49 - DEBT SERVICE EXPENDITURE 775,647 174,047 -77.6% 4A - A87 COST PLAN REIMBURSEMENT -3,362,171 -3,530,279 5.0% 50 - GRANT EXPENDITURES - - - 91 - OPERATING TRANSFERS OUT 31,107,929 21,908,991 -29.6% TOTAL EXPENDITURES 274,589,413 276,170,119 0.6% NET (-SURPLUS)/+DEFICIT 35,371,700 48,500,000