Page 177 - FY 2026-2027 Adopted Budget Book

FY 2024 FY 2025 FY 2026 Amended FY 2026 FY 2027 Proposed %
Actuals Actuals Budget Projection Budget Change
Funds
General Fund
Human Resources
Personnel
Salaries $352,673 $381,125 $399,851 $394,410 $403,163 1%
Incentive Pay $4,288 $4,800 $4,800 $4,800 $4,766 -1%
Cell Phone Allowance $600 $600 $600 $600 $600 0%
Longevity $1,530 $1,343 $1,485 $1,255 $1,505 1%
Overtime $1,950 $869 $1,272 $718 $1,200 -6%
Medicare $4,981 $5,288 $5,916 $5,582 $5,993 1%
State Unemployment Tax $468 $315 $252 $747 $707 181%
Health Insurance $22,809 $25,344 $27,804 $40,853 $60,382 117%
Health Savings Account $3,500 $2,500 $2,500 $2,500 $2,500 0%
(HSA)
Dental Insurance $1,772 $2,020 $2,053 $2,529 $3,086 50%
Retiree Insurance $411 $449 $495 $449 $449 -9%
Life Insurance $470 $483 $526 $490 $530 1%
Disability Insurance $1,554 $1,699 $1,769 $1,765 $1,844 4%
Worker's Comp Insurance $426 $790 $806 $842 $732 -9%
Employee Assistance $81 $85 $88 $87 $88 0%
Program
TMRS $61,801 $66,806 $81,092 $81,693 $88,385 9%
Retiree Health Savings Plan $1,000 $0 $1,000 $1,000 $1,000 0%
PERSONNEL TOTAL $460,314 $494,514 $532,309 $540,320 $576,930 8%
Supplies & Materials
Operational Supplies $0 $0 $0 $600 $600 –
Office Supplies $647 $1,147 $1,875 $1,875 $1,700 -9%
Postage $265 $190 $150 $155 $125 -17%
Business Meals $0 $287 $0 $0 $0 –
Promotional and Educational $9,129 $1,068 $2,240 $1,300 $2,240 0%
Awards and Recognition $10,025 $6,609 $8,400 $7,900 $8,400 0%
SUPPLIES & MATERIALS $20,066 $9,301 $12,665 $11,830 $13,065 3%
TOTAL
Contractual Services
Contractual Services $52,359 $113,192 $63,800 $63,800 $63,800 0%
Subscriptions and $2,145 $2,824 $2,622 $2,622 $2,622 0%
Publications
Software $49,082 $39,739 $31,950 $31,645 $31,700 -1%
Advertising $54 $0 $75 $75 $75 0%
Memberships and Dues $464 $892 $1,043 $908 $908 -13%
Training $1,828 $1,545 $2,375 $0 $1,050 -56%
Travel Expense $54 $0 $1,600 $0 $1,125 -30%
Hiring Costs $19 $69 $0 $19 $0 –
Tuition Reimbursement $750 $0 $0 $0 $0 –
Special Events $9,198 $9,686 $11,695 $12,320 $12,320 5%
CONTRACTUAL $115,952 $167,947 $115,160 $111,389 $113,600 -1%
SERVICES TOTAL
Debt Service
Debt Principal $52,114 $53,880 $0 $0 $0 –
Interest Expense $5,482 $3,715 $0 $0 $0 –
Software Subscriptions – – $92,144 $92,144 $92,144 0%

FY 2026-2027 Adopted Budget Book · September 15, 2026 173