Page 82 - FY 2021-22 ADOPTED BUDGET

OPERATING FUNDS EXPENDITURES

ADOPTED BUDGET

Total Operating Fund expenditures, transfers, and use of reserves for 2021-22 are $23,263,315 for a net increase
of $388,721 or 1.70 percent over the 2020-21 budget of $22,874,594. General Fund expenditures, special projects,
and transfers of $21,353,978 are $89,625 or 0.42 percent more than the 2020-21 budget of $21,264,353. Debt
Service expenditures of $1,909,337 are $299,096 or 18.57 percent more than the 2020-21 budget of $1,610,241

due to the issuance of Series 2021 General Obligation Bonds. The 2021-22 Operating Funds Budget includes
$300,000 in transfers from the General Fund to the Capital Asset Replacement Fund. The 2020-21 Operating Funds
budget included the transfer of $500,000 from the General Fund to the Capital Asset Replacement Fund.

Total Operating Fund expenditures (excluding transfers and use of reserves) for 2021-22 are $22,963,315 for an
increase of $588,721 or 2.63 percent over the 2020-21 budget of $22,374,594. General Fund expenditures for
2021-22 (excluding transfers and use of reserves) of $21,053,978 are $289,625 or 1.39 percent more than the 2020-
21 budget of $20,764,353. Debt Service expenditures of $1,909,337 are $299,096 or 18.57 percent more than the
2020-21 budget of $1,610,241.

DEPARTMENT REQUESTS

City Department Heads prepared and submitted budget requests to the City Manager in May 2021. Department

requests totaled $20,510,825. The base budget for the General Fund and Debt Service Fund totaled $22,420,162.
There are no Decision Packages (requests for new programs and program modifications) in the 2021-22 Budget.
These department requests did not include any adjustments to employee salaries except for scheduled merit
increases. The City Manager and Department Heads reviewed each line item and whittled these requests into the
Proposed Budget.

PROPOSED BUDGET

The 2020-21 City Manager's Proposed Budget totaled $22,963,315 for operating expenditures. The Proposed
Budget included a variety of expenditure reductions. Department requests for office supplies, printing services,
operating supplies, maintenance and repair, and capital outlay were thoroughly reviewed and reduced where
possible. A 3.5 percent cost of living adjustment was added to all full-time employees. In additional the street
overlay program was increased by $150,000 to $1,000,000.

In July 2021, the City Staff met with the City Council to outline issues the Council would face during the 2021-22
Budget adoption process. The Proposed Budget was presented to the City Council at a Budget Work Session. During
this work session and other sessions held in the month of August, the City Council and City Staff met and reviewed
the budget requests. The City Council approved and adopted the City Manager’s budget as presented with no
changes. Council also established the property tax rate at the rate of $0.6175; with an overall rate decrease of
$0.005 from the 2020-21 rate of $.6225.

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