Page 92 - FY 2021-22 ADOPTED BUDGET

OPERATING FUNDS EXPENDITURES

Total Operating Fund expenditures, transfers, and use of reserves for 2025-26 are $27,796,779 for a net decrease
of $332,316 or 1.18 percent below the 2024-25 re-estimate of $28,129,095. General Fund expenditures, special
projects, and transfers of $26,528,441 are $66,791 or 0.25 percent less than the 2024-25 re-estimate of
$26,595,232. Debt Service expenditures of $1,268,338 are $265,525 or 17.31 percent less than the 2024-25 re-

estimate of $1,533,863. The 2025-26 Operating Funds Budget includes a $550,000 transfer from the General Fund
to the Capital Asset Replacement Fund for future vehicle purchases, and $50,000 to the IT/Facilities Fund for
possible use with the new municipal complex. The 2024-25 Operating Funds re-estimate includes the transfer of
$250,000 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 2025-26 are $27,196,779 for a
decrease of $632,316 or 2.27 percent decrease from the 2024-25 re-estimate of $27,829,095. General Fund
expenditures for 2025-26 (excluding transfers and use of reserves) of $25,928,441 are $366,791 or 1.39 percent

less than the 2024-25 re-estimate of $26,295,232. Debt Service expenditures of $1,268,338 are $265,525 or 17.31
percent less than the 2024-25 re-estimate of $1,533,863.

EXPENDITURES BY CLASSIFICATION

PERSONAL SERVICES

Personnel expenditures are projected to increase by $848,919 from $18,402,618 in 2024-25 to $19,251,537 in
2025-26. This increase is attributed to salary adjustments, and adjustments for insurance and fringe benefits.

The Budget includes funds for merit increases for those employees that are at steps one through six on the City’s

seven step salary matrix; employees are eligible for an up-to five-percent increase on their anniversary date.

Funds are also included in the Budget for an up-to twenty percent increase in employee health, dental, and life
insurance premiums. Funds are included for the increase of the City’s contribution rate for employee retirement,
effective January 1, 2026, the current rate of 17.42 percent increases to 17.47 percent; the employee contribution
rate remains at 7.00 percent.

SUPPLIES AND MATERIALS

The cost of supplies and materials is projected to increase by $47,960 from the 2024-25 re-estimate of $903,648 to

$951,608 in 2025-26. The 2025-26 Budget includes funds for general office and operating supplies, postage, and
other items for City departments at or near the 2024-25 re-estimate level. Additional funds are included for
software, light bars for patrol cars, and supplies to improve and update City parks.

Funds for the replacement of computers, monitors, peripherals, software, and other technology-related equipment
are included in the Information Technology Activity of the General Fund.

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