Page 31 - FY 2026-2027 Adopted Budget Book

Summary of Changes from Proposed to Adopted Budget

The proposed budget was submitted on July 31, 2026. The following changes have been made since the initial
release of the budget:
Revenues in the Water & Sewer Fund decreased to reflect an updated water and sewer rate study.
Changes for the new study were made on the Fund Summaries, Long Range Planning, and Utility Rates
pages.
The total projected revenues on the Comprehensive Fund Summary were reduced by excluding projected
revenues in an unbudgeted fund.

The Fiscal Year 2026-2027 Recreation budget in the Tourism Development Fund was increased by
$40,000 for Christmas Tree Lighting Decorations, as a result of the discussion at the August 6, 2026
Budget Work Session.
The Fiscal Year 2025-2026 projected expenditures were revised in the Economic Development Fund, Tree
Preservation Fund, and Tourism Fund. These changes do not impact the FY 2026-2027 budget, but they
do affect the FY 2026 and FY 2027 fund balance projections.
Budget items for Subscription Based Information Technology Arrangements, as defined by GASB
Statement No. 96, were recategorized as debt service instead of contractual services. This is a net-zero
change that only impacts the reported expense category totals.

For guidance on navigating the budget document and understanding the information provided in each section,
please visit the Reader’s Guide on page 7.

FY 2026-2027 Adopted Budget Book · September 15, 2026 27