Page 82 - FY 2023-24 ADOPTED BUDGET

OPERATING FUNDS EXPENDITURES

ADOPTED BUDGET

Total Operating Fund expenditures, transfers, and use of reserves for 2023-24 are $26,070,272 for a net increase
of $20,000 over the 2022-23 budget. General Fund expenditures, special projects, and transfers of $24,537,643 are
$604,200 less than the 2022-23 budget. Debt Service expenditures of $1,532,629 are $624,400 more than the
2022-23 budget. The 2023-24 Operating Funds Budget includes $250,000 in transfers from the General Fund to the

Capital Asset Replacement Fund and $50,000 to the IT/Facilities Fund.

Total Operating Fund expenditures (excluding transfers and use of reserves) for 2023-24 are $25,770,272 for an
increase of $20,200 over the 2022-23 budget. General Fund expenditures for 2023-24 (excluding transfers and use
of reserves) of $24,237,643 are $604,200 less than the 2022-23 budget. Debt Service expenditures of $1,532,629
are $624,400 more than the 2022-23 budget.

DEPARTMENT REQUESTS

City Department Heads prepared and submitted budget requests to the City Manager in May 2023. Department
requests totaled $22,753,020. The base budget for the General Fund and Debt Service Fund totaled $24,217,115.
There is one Decision Packages (requests for new programs and program modifications) in the 2023-24 Budget,
which is upgrading the Part-time Animal Control Officer to Full-time. The City Manager and Department Heads

reviewed each line item and whittled these requests into the Proposed Budget.

PROPOSED BUDGET

The 2023-24 City Manager's Proposed Budget totaled $26,070,272 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 3.0 percent cost of living adjustment was added to all full-time employees. In additional the street
overlay program was increased by $850,000 to $2,850,000.

In July 2023, the City Staff met with the City Council to outline issues the Council would face during the 2023-24
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 $0.5650; with an overall rate decrease of
$0.0300 from the 2022-23 rate of $.5950.

The Division Summary pages in the 2023-24 Budget provide reconciliations between the department requests and

the adopted budget. Listings for all decision packages are also provided.

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