Page 82 - FY 2021-22 ADOPTED BUDGET

OPERATING FUNDS EXPENDITURES

ADOPTED BUDGET

Total Operating Fund expenditures, transfers, and use of reserves for 2025-26 are $27,796,779 for a net decrease
of $269,538 compared to the 2024-25 budget. General Fund expenditures, special projects, and transfers of
$26,528,441 are $4,013 less than the 2024-25 budget. Debt Service expenditures of $1,268,338 are $265,525 less
than the 2024-25 budget. The 2024-25 Operating Funds Budget includes $550,000 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 2024-25 are $27,196,779 for a
decrease of $569,538 compared to the 2024-25 budget. General Fund expenditures for 2025-26 (excluding
transfers and use of reserves) of $25,928,441 are $304,013 less than the 2024-25 budget. Debt Service
expenditures of $1,268,338 are $265,525 less than the 2024-25 budget.

DEPARTMENT REQUESTS

City Department Heads prepared and submitted budget requests to the City Manager in May 2025. Department
requests totaled $27,955,524. The base budget for the General Fund and Debt Service Fund totaled $29,223,862.
There are no Decision Packages (requests for new programs and program modifications) in the 2025-26 Budget.
The City Manager and Department Heads reviewed each line item and whittled these requests into the Proposed

Budget.

PROPOSED BUDGET

The 2025-26 City Manager's Proposed Budget totaled $27,196,779 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 2.0 percent cost of living adjustment was added to all employees. In additional the street overlay
program was decreased by $1,685,000 to $3,000,000.

In July 2025, the City Staff met with the City Council to outline issues the Council would face during the 2025-26
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 $0.5550; which is the same as the 2024-25
rate of $.5550.

The Division Summary pages in the 2025-26 Budget provide reconciliations between the department requests and

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

68