Page 12 - FY 2026-2027 Adopted Budget Book

** The Glossary is listed under the Introduction section in the website navigation menu, but is shown in the
Appendix section on the Table of Contents.

Overview

The Overview section summarizes key information guiding the FY 2026-2027 budget, and describes changes
from one year to the next. The Overview section includes the following pages:

Executive Overview
Why this Budget Matters
Strategic Plan
Long Range Planning
Truth in Taxation
Utility Rates
Personnel Summary
Supplemental Requests

Fund Summaries

The Fund Summaries section presents the FY 2026-2027 budget for each of the City's funds, and includes the
following pages:

Fund Structure
Comprehensive Fund Overview - reflects the total budget, across all funds

Governmental Funds
General Fund
Interest and Sinking Fund
Economic Development Fund

Enterprise Funds
Water and Sewer Fund
Water and Sewer Repair Fund
Stormwater Fund

Internal Service Funds
Facilities Maintenance Fund
Equipment Replacement Fund
Computer Replacement Fund

Special Revenue Funds
Public, Educational, Governmental SWAT NETCAST FUND
(PEG) Fund Drug Enforcement Fund
Tax Increment Financing (TIF) Fund Public Safety Training Fund
Tree Preservation Fund EDC-4B Street Improvement Fund
Local Youth Diversion Fund Tourism Fund
Municipal Jury Fund Beautification Fund
Court Building Security &
Technology Fund

FY 2026-2027 Adopted Budget Book · September 15, 2026 8