Page 58 - FY 2026-2027 Adopted Budget Book

CALCULATION
FY 2024 FY 2025 FY 2026 Amended FY 2026 FY 2027 Proposed % Change
Actuals Actuals Budget Projection Budget
Expenditures
General Government $2,027,702 $2,067,491 $2,318,980 $2,386,319 $2,499,545 8%
Support Services $2,941,619 $3,084,498 $3,038,798 $3,074,503 $3,239,608 7%
Development $1,703,829 $4,203,885 $1,750,621 $1,518,556 $1,728,508 -1%
Administrative $2,002,383 $2,662,029 $2,295,452 $2,278,351 $2,301,638 0%
Services
Police $15,536,233 $15,310,329 $17,479,883 $17,007,759 $20,848,819 19%
Fire $12,128,776 $12,869,694 $13,466,922 $13,653,975 $13,701,693 2%
Public Works $2,112,828 $1,935,360 $2,160,106 $2,024,701 $1,326,530 -39%
Community Services $5,785,548 $5,904,713 $6,368,096 $6,235,679 $6,381,271 0%
Non-departmental $1,746,829 $3,314,436 $1,536,477 $1,468,695 $2,420,450 58%
EXPENDITURES $45,985,747 $51,352,436 $50,415,335 $49,648,538 $54,448,062 8%
TOTAL

Fund Balance

During FY 2021-2022, the City was presented with the opportunity to purchase a piece of property at the
entrance of the City. In order to have control of the future development of the property, the City Council
elected to proceed with the land purchase, using fund balance for the expense. This caused a significant
decline in the fund balance, while still keeping it above the 20% threshold required by the City's financial
policies. The City sold the land in FY 2024-2025, restoring much of the fund balance.

As part of the budget process, Council and Staff consider the use of fund balance for one-time purchases.
Included in the FY 2026-2027 proposed budget are several one-time expenses that utilize fund balance while
remaining above the 20% threshold, including $2.5M for the Animal Shelter Renovation.

$15M
20% Reserve
≥ $10,889,612
$10M Committed Fund Balance - Parks Maintenance
Committed Fund Balance - Aquatics Maintenance
Unassigned Fund Balance
$5M

$0
FY2024 FY2025 FY2026 FY2027
Data Updated: Sep 15, 2026, 3:21 PM View Report

Description FY2024 FY2025 FY2026 FY2027
Fund Balance Amount
Unassigned Fund Balance $12,649,100 $17,429,779 $18,208,938 $15,008,605
Committed Fund Balance - Parks Maintenance $0 $175,322 $100,322 $125,322
Committed Fund Balance - Aquatics Maintenance $0 $237,232 $242,232 $267,232
FUND BALANCE AMOUNT $12,649,100 $17,842,333 $18,551,492 $15,401,159

FY 2026-2027 Adopted Budget Book · September 15, 2026 54