Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
2027-2028 Preliminary Budget
2027-2028 Preliminary Biennial Budget Port Orchard City Council Mayor's Budget Message and Accomplishments I am pleased to present the preliminary 2027-2028 biennial budget for the City of Port Orchard. This budget document serves as our comprehensive financial plan for the upcoming two-year period and is designed to provide a clear, transparent, and accountable outline of our anticipated revenues, expenditures, policies, and program priorities. The document identifies how resources are allocated, how departmental budgets align with citywide objectives, and how financial strategies support long- term stability. This budget is largely status quo, reflecting flat sales tax revenue in 2026 alongside continued increases in operating costs. As a result, the budget does not substantially expand city operations; instead, it focuses on identifying opportunities to reduce spending and better align ongoing expenses with projected revenues. To help control costs, the budget defunds several vacant positions and uses available cash to balance the General Fund. Throughout this biennium, it will be necessary to carefully evaluate each position vacancy as turnover occurs. The city will also need to closely monitor sales tax performance and departmental expenditures as we work to bend the expense curve and lessen impacts on future budgets. The budget does include two new positions in the sewer and stormwater utilities and one new project manager position for the community events center capital project. The two utility positions were anticipated in the rate analysis and are fully funded by the utility rates. They are essential to meeting regulatory requirements and maintaining compliance within these utilities. The project manager position is critical to ensure the Community Events Center Project is successfully managed. Overall, the budget remains focused on moving the City of Port Orchard forward toward realizing its potential and serving the community. The recommended financial policies and programs for the 2027- 2028 biennium emphasize maintaining fiscal responsibility, sustaining essential public services, and investing in strategic initiatives that improve community wellbeing. Program priorities reflect our commitment to public safety, transportation improvements, parks and recreation enhancements, and modernizing city operations. The recommended appropriations directly relate to these policies and programs by allocating funding to departments and initiatives that advance established priorities. Each appropriation supports specific operational requirements or capital needs necessary to carry out the programs endorsed in this biennial plan. The budget aims to ensure that financial resources are used effectively to achieve measurable outcomes for residents. The 2027-2028 Biennial Budget focuses on adapting to financial uncertainties while ensuring essential services for citizens. Key priorities in the budget include: 1. Critical Water and Sewer Capital Projects: Continued investment in ongoing projects to enhance infrastructure. 2. Pavement Preservation Program: Continue to preserve and maintain the street surface infrastructure. 3. Public Safety: Complete the training of the cities newly hires police officers which will put more officers on our streets and improve safety in our community. 4. Technology and Innovation: Investment in technology to streamline processes and make more efficient use of resources. 5. Sustainable Financial Planning: Adherence to sound financial policy thresholds while addressing current needs. This approach emphasizes a balance between investing in long-term infrastructure projects, maintaining essential services, and using innovation to stretch limited resources effectively. Operating Budget Highlights The 2027-2028 Biennial Budget outlines key initiatives and investments across various city departments to ensure efficient service delivery, support growth, and maintain critical infrastructure. Here's a breakdown by department: Administration Management: Provide oversight of city operations • Community Center Development: Facilitating the construction of the new Community Center and related Master Planned Projects. Police Department • Officer Health & Wellness: Investments to support the well-being of officers. • Training: Continued focus on professional training and development. City Clerk's Department • Public Records Requests: Enhancing technology to expedite the fulfillment of public records requests. • Support for Mayor's Office: Assisting in implementing process improvements and public engagement efforts. • Contract Management: Renewing and managing necessary contracts. Public Works Department • Infrastructure Maintenance: Prioritizing funding for transportation, water, sewer, storm systems, parks, and public facilities. • Asset Management: Investments in planning tools for proactive infrastructure management. • Bridge and Road Maintenance: Funding for essential infrastructure upkeep. • Staffing Enhancements: Providing funding for two full-time Public Works Maintenance Tech I1 positions (Stormwater and Sewer departments). Finance Department • Process Streamlining: Continuing to invest in electronic platforms for more user-friendly operations. • Financial Transparency: Maintaining comprehensive financial reporting and capital project accounting. Information Technology Department • Equipment and Software Updates: Replacing outdated hardware and software. • Cybersecurity: Strengthening efforts to protect the city's digital assets. Human Resources Department • Employee Wellness: Promoting employee health, safety, wellness, and work -life balance. • Employer Branding: Continuing to enhance the city's reputation as an employer of choice. • Diverse Recruitment: Focusing on attracting a qualified and diverse workforce. • Measuring Employee Performance — Ensuring that our mission, vision and values are adhered to and measured in our employee performance evaluations. Department of Community Development • Building & Development Reviews: Providing funding to meet the demands for reviews and approvals. • Online Permit & Inspection Portal: Completing the new online permitting software and related process improvement. • City Comprehensive Plan: Implementing the city's Comprehensive Plan to reflect growth and development priorities. Courts Department • Efficient Court Operations: Investing in a new case system and ensuring the court continues to operate effectively and efficiently. These strategic investments emphasize improving public services, supporting growth, and maintaining infrastructure while prioritizing transparency, technology, and employee well-being. Capital Budget Highlights The 2027-2028 Capital Budget is centered on strengthening the city's infrastructure and preparing for future growth while preserving essential assets. Major investments include: Community Projects • Community Events Center & Library: Construction of a new Community Events Center, library, and public plaza and creating a central hub for community engagement and activities. Water Infrastructure • Water Rights: Complete the necessary agreements and obtain the permits necessary to obtain water rights under the Foster Pilot Program. This key project will address the city's current and future water needs. • Old Clifton Intertie — Complete the design and construct the Old Clifton Intertie. This project will improve the city's ability to manage the water by connecting the city's two water systems to form one water system. Sewer Capital Projects • Bay Street Lift Station — Complete the design and begin the property acquisition phase to replace this aging sewer lift station downtown. Transportation Projects SR166/Bay Street Re -Construction - The SR166/Bay Street Re -Construction project involves rebuilding a key segment of Bay Street. This is essential not only for adapting to the impacts of sea level rise but also to ensure that the infrastructure can support future urban growth and downtown development. • Bethel Phase I - This project is currently 90% designed and has begun the right-of-way acquisition phase. Depending on the pace of property acquisitions this project could go out to bid for construction in late 2028 or early 2029. Bethel/Lincoln Roundabout - The city continues to work to obtain the environmental approvals necessary to construct this project. Construction could happen in 2028. • Anderson Hill Roundabout —The design of the Anderson Hill Roundabout should be complete in 2027. Construction of this project could happen in 2028 but will require a budget amendment. Funding will be contingent on a grant award and favorable bids on the numerous capital projects beginning in 2027. • Street Preservation: Allocating resources to maintain and extend the life of the existing street network, protecting this critical infrastructure. The Capital Budget was prepared with guidance from the City Council with the following principles: To maximize the return on investment and City resources The 2027-2028 Biennial Budget funds the projects in our Comprehensive Plans Complete the high priority projects that have already been started Capital Budget Summary: Conclusion I would like to thank the professional staff for their assistance and hard work in writing this budget. I look forward to working with the City's Finance Committee, Councilmembers and Citizens to implement our 2027-2028 biennial budget. Sincerely, Robert Putaansuu Mayor CITY OFFICIALS TERM EXPIRATON I MAYOR Robert Putaansuu.....................................................................................................December 31, 2027 COUNCIL POSITION NO. 1 Mark Trenary.............................................................................................................December 31, 2027 POSITION NO. 2 John Morrissey..........................................................................................................December 31, 2029 POSITION NO. 3 ScottDiener...............................................................................................................December 31, 2029 POSITION NO. 4 EricWorden..............................................................................................................December 31, 2027 POSITION NO. 5 Tiffiny Mitchell..........................................................................................................December 31, 2027 POSITION NO. 6 Shirah Dedman..........................................................................................................December 31, 2029 POSITION NO. AT LARGE JayRosapepe.............................................................................................................December 31, 2027 DEPARTMENT DIRECTORS Noah Crocker..................................................................................................................Finance Director DenisRyan............................................................................................................Public Works Director MattBrown.............................................................................................................................Police Chief Nicholas Bond...............................................................................Community Development Director BrandyWallace..........................................................................................................................City Clerk Debbie Lund...................................................................................................Human Resource Director Timothy A. Drury.................................................................................................Municipal Court Judge Sharon Ells................................................................................................................Court Administrator BUDGET CALENDAR 2026 CALENDAR FOR PREPARATION AND ADOPTION OF 2027-2028 BIENNIAL BUDGET JUNE -JULY • Develop Budget Schedule • Update City Comprehensive Plan • Review Priorities and Policy direction from Council Biennial Budget Study Session • Mayor discusses 2027-2028 fiscal year goals with Department Heads • Personnel Salary and Benefits projections for 2027-2028 AUGUST • Budget instructions provided to Dept for their proposed 2027-2028 budget • Finance Director prepare estimates for revenue and ending fund balance • Finance Director set schedule for Sept meeting with Dept Heads • Dept Heads submit budget and supplemental requests to the Finance Department • Finance Department reviews Dept Budget Worksheet Report/Requests • Mayor and Finance Dept review Budget Worksheet Report/Requests • Finance Director and Mayor meet with Dept Heads to review budget requests • Finance Department prepares Preliminary Budget Publication SEPTEMBER • Finance Department prepares Preliminary Budget for Publication • Publication and Notice of the 2027-2028 Preliminary Budget for public review • Sept. 15- Preliminary Budget delivered to the City Council and available to the public • Sept. 15- Finance Committee Meeting to Review Preliminary Budget • Sept. 15- Council Study Session- Preliminary 2027-2028 Budget • Sept. 22- Council Meeting- Preliminary 2027-2028 Budget (Continued) OCTOBER • Public hearing notice for the proposed final budget to be published • Oct. 13 -Council Meeting -Preliminary 2027-2028 Budget (Continued) • Oct. 20 -Finance Committee meeting to review the Proposed Final budget • Oct. 20 -Council Study Session —Presentation on Revenue Sources • Oct. 20 -Council Study Session -Public Hearing on Revenue Sources including 2027 Property Tax Levy as part of the 2027-2028 Biennial Budget • Oct. 20 -Council Study Session -Presentation Preliminary 2027-2028 Budget • Oct. 20 -Council Study Session -Public Hearing on Preliminary 2027-2028 Biennial Budget • Oct. 27 -Council Meeting: Adopting an Ordinance for the 2027 Property Tax Levy • Oct. 27- Council Meeting: Public hearing of the Final 2027-2028 Budget Ordinance • Oct. 27- Council meeting Adopting the 2027-2028 final budget NOVEMBER • TBD as needed Department Descriptions .• rs- -m&ir.iuuir..II DEPARTMENT DESCRIPTION The City Council is a body of seven individuals elected by the citizens of City of Port Orchard to establish policy for the City and its citizens. Port Orchard was incorporated as a second-class city in 1890. However, in 2017, the Council changed the classification to a Non -Charter Code City. The City is governed by a Mayor -Council plan of government and elected by its citizens to provide dedicated services to enhance the safety, livability, and prosperity of the community. DEPARTMENT DESCRIPTION The City Mayor is elected at large by the citizens of the City of Port Orchard and serves as the chief administrative officer. The mayor is responsible to the City Council and for management of city departments and its employees. The mayor is responsible for preparing the annual budget, submitting it to the Council, and administering it after approval. This includes enacting the Council's policies; providing City Department overview and liaison; and representing the City officially to the public and other governmental agencies. DEPARTMENT DESCRIPTION The department is involved in nearly all aspects of the life cycle of an employee's career with the City, starting with the management of the recruitment and onboarding processes, continuing with employee development, performance and satisfaction consultation, and concluding with the management of the offboarding process. The two -person department develops and revises job descriptions, personnel policies, benefit offerings, and related programs to meet the needs of management while balancing the needs of the employees. In addition, Human Resources staff coordinate with Finance for payroll matters and stive to maintain positive and effective management, employee, and labor relations while creating an equitable and inviting workplace. DEPARTMENT DESCRIPTION The City Clerk is assisted by a Deputy City Clerk and a Communication Specialist. The City Clerk provides support to the Mayor and City Council. This support includes providing public access to City records, the administration, and the policy -making process. The City Clerk oversees the City's records management program and public records access; risk management services for the City; provide contract administration; manage and monitor the Mayor, Council, and City Clerk portions of the budget, process street or alley vacation requests, accept and coordinate Tort Claim and litigation documents with appropriate staff and legal counsel, City Code codification; preservation of the legislative history of the City; serves as the custodian of the City seal and official City documents, and serves as a conduit between the City Council, administration, and the public. The City Clerk coordinates City Council meetings and work study sessions, produces meeting packets, audio-visual record meetings, and provides records of the proceedings; drafts ordinances, resolutions, and contracts; administers programs assigned by the Council such as cabaret licenses, pawnbrokers licenses, peddlers and hawkers licenses, special event applications; and master vendor licenses; and staffs City facility requests, Town Hall meetings, Holiday on the Bay Event, and the Lodging Tax Advisory Committee. DEPARTMENT DESCRIPTION The Department is responsible for accounting, accounts payable, billing, budgeting, business licensing, collections, financial reporting, payroll, purchasing, and revenue accounting. The department consists of nine finance professionals. The City Finance Director is responsible for the Information Technologies (IT) Division, which provides technical and operational support to users, and includes procurement, setup and maintenance of all City computer hardware, and software. DEPARTMENT DESCRIPTION The Municipal Court, as a separate yet equal branch of government, is responsible for adjudicating misdemeanor and gross misdemeanor criminal cases for violations occurring within the City limits including criminal traffic cases (such as DUI's), criminal non -traffic cases (such as Assault 4 Domestic Violence), non -criminal traffic infractions (such as speeding), non -traffic infractions, and parking tickets. In addition, the Municipal Court is responsible for maintaining all court records involving these cases, to efficiently and effectively administer justice, and to serve the public as well as maintain compliance with the law. The Court is committed to a strong justice system based on public awareness and prevention in order to ensure a safe community for all citizens. IIIEKaiI1fl1t*OD1Sd DEPARTMENT DESCRIPTION The Chief of Police serves as the department Director with support from two Deputy Chiefs. The Police Department consists of thirty-one employees. The Operations Division contains the Patrol Unit. This division is staffed by five sergeants and nineteen peace officers. The Administrative Services Division contains the General Investigations Unit (GIU) and professional staff who manage records and evidence. GIU is staffed by one sergeant and two detectives; professional staff include one police services coordinator with three full-time and one part-time records/evidence specialists. The police department is a full -service municipal law enforcement agency. It offers a 24/7 patrol response with additional functions to include marine patrol, emergency management, and UAS programs. The department works collaboratively with its regional partners on major criminal investigations and participates in several multi -jurisdiction task forces. DEPARTMENT DESCRIPTION The Department of Community Development (DCD) is responsible for the City's planning, building, fire code official, permitting, parking and code enforcement functions. Department staff are responsible for long-range planning, which includes tasks such as reviewing and processing amendments to the City's comprehensive plan, updating the City's land use plans and maps, ensuring consistency between the City's technical infrastructure plans and its land use plans, capital budgeting, staffing for the City Council's Land Use and Economic Development & Tourism committees, and updates to the City's development and environmental regulations. Long-range planning tasks also include public outreach, such as staffing public hearings at the Planning Commission, creating and administering surveys to gather public input, and other innovative methods of facilitating communication between the City, its elected officials, and the public. The Department is also responsible for current planning activities which include tasks such as building permit application review, business license application review, sign permit review, meetings with prospective developers, conducting environmental review, and ensuring that site development permits and land use permits issued through the Permit Center also comply with the City's land use regulations and critical area protection requirements. The Department also coordinates with other local, state and federal agencies on plan development and project review. This includes attending and actively participating in regional planning meetings and providing notice of planning activities and development projects to affected agencies such as Washington Department of Transportation (WSDOT), South Kitsap Fire and Rescue, South Kitsap School District, Kitsap Public Health, Kitsap Transit, the Department of Ecology, the Department of Fish and Wildlife, FEMA, and/or the Department of Natural Resources, and reporting to state and federal agencies as required by law. The Department also manages other special projects as assigned. DEPARTMENT DESCRIPTION The Public Works Department is responsible for the planning, design, construction, and maintenance of the City's essential infrastructure and public spaces that support the health, safety, mobility, and quality of life for the residents, businesses, and visitors of Port Orchard. The department encompasses a wide range of critical services, including transportation infrastructure, parks and public spaces, stormwater management, wastewater collection, and potable water distribution. We also provide engineering and inspection services related to capital project delivery, new construction related to development, and long-term infrastructure planning to ensure the City's assets meet the evolving needs of the community. Personnel Position Listing Mayor 1 1 Annual x 137,376.50 Council (Seats l'4'5). .........,.x 3 Bi—Weekly mnnnnnnnnnnnnnnnn Mp 500.00 Council (Seats 2,3,6) 3 Bi-Weekly ._......_._._._.. 533.01 ._._._._....._................ Council(At urge).....,..�._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._...�._._._._._._._._._.1 Bi-Weekly .��._._._._�._._._._._ 533.01......... Total Elected 8.00 City Clerk 1 55.61 64.47 Community Development Director1 78.89 �91.50� Finance Director 1 7.43 93.28 Human Resources Director 1 6.02 � 77.72 ...v.. .v. .v..ti.a_�.,......u.,....umN...N�...,..,.,.,.....�.....u...v..�.u.�.�......_�..u... .�� �..,........ Chief of Police 1 85.04 98.63 Public Works Director 1 1 82.12 95.23 8 1 41.5._._._._._._._._. 48.21 Communications Specialist________________________ 1---wewewewewewewe�..� _._._._._._._._._._.�wu..u...u...�.. 41.58 48.21 Human Resourcesnalyt Analyst _._._._._._._._._._1,��������������� ............. 46.39 53.80 FinanceD 61.42 1 71.22 Accounting Assistant Ilol / ITSpecialist_______________ TM.,.,.u.....,._..._.�.....,.,.,.,.,..m��...,.,.�........u.....,..._.u....,� .v .....u...._u..... 1..................� ................ ~ _._._._._._._. . ,�... 51.76 Accounting AccountinAssistant III 3 ............................ 43.63 0 50.00 Accounting Assistant II 3 35.43 41.09 ntingAssistant._._._._._._._.g._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._.._._._._._._._._._._....,�m Accou_n....tiu�.�m...._.0 31.76 36.83 Information Technology Manager ......................... 64.95 �.a................ 75.32 v.v��.w..u.uTM...u...mv.w._..v�..w._u..u�v��...tiu.............w.........ti. u... �.._..._u...u_.....u.. IT Suport SDecialist �._._._._._._._._._._.1 .u...._.....u._._._._._._._.. 42.11 wnwnwnwnwnwnwnwnwnwnw48.83 ��...�m..._. 1 57mm54._._._._._._._.�� 6.73 6...��.u�_.....e Permit Center Manager ................._.. n......,. �....._._._._._ ,........ 33 61.._._._._._._._. 50.58 PermitTechnician____________________________ I" 2 5.50 e „mm ..yyyy 41.15 Permit 11 2 38.00 TM .i�.v....._uer8 Permit Center Assistant ............................................ N .1Nm ................ 1..,,,....................... 28.8633 N ..N.�.... Principal Plan NjjN .........._mm 9.78 9 Senior Planner 1 51.55 59.77 Associate Planner _._._._._._._._._._.�N...__ .............................v51. 2 44. 5....�.�,�... 62 .......................w....u.�w..mv..................weweweweweweweweweweweweweweweweweweweweweweweweweweweweweweweweweweweweweweweweweweweweweweweweweu l Plans Examiner/Building Inspector 111 1 . 31 52._........._._._._._._._. _...�..2 6 60.66 Plans Examiner/Building Inspector II .............m .............. m . 1 ee 44.42 51.52 p........._.............._....u..a Building I id.i.ng� Inspeto 9 Code Enforcement Officer II Code ._._._._._._._._._.�w...., 1 1 40.02 .... 43.06 1 46.40 .. 49.93 ...n..�u...�ffic.....w..._..u._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._.u._._._._._._._._._._.w.._ Code Enforcement Officer I 1 33.97 39.43 r 'ii Municipal Court Judge 0.50 NN Annual 1 116,066.65 Municipal Court Administrator Municipal � 55.62 6..........._.......a.._._._._._.._.. 4.49 ro�u �mm Lead Clerk �rc 1 ,mmmmmmmmm..,,wwwwwwwwwwwwwwuu�.�u_� 36.49 43.58 Clerk Court Cl k 1 0. 30.80 36.78 Total Judicial'! 3.20 .M....P.....89.66 w Deputy Police Chief..,,..w.w,.. ...... ..........._...._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._, 77.3.1 .............3...w ._._._._._._._. Police Services Coordinator 1 39.74 47.46 .............�..ti�..�.....,�,.w......._.�mw....w_......u....u.......v.....................................................................................................� Police Services Specialist ._._._._._._._._._.w....._,..................: 3.70.-_-------- �.u.....u� ._ w... 37.48 ro Sergeant geant N-_ MMMMMMMMMMrcm3139 . 67.22._._._._._._._. Police Officer .................................. 19 45.19 55.92 Total Police Department 30.70 City Engineer i1 x 65i� 80.77 Assistant City Engineer 1 62.9 62.83 .,. 72.86 Operations and Utility Manager 1 1 60 64 70.34 Operations Supervisor ,. I -.......-m 1 49.06 .................... n..roar 56.89 Utility Supervisor p� 1 49.06 56.89 Utilities w . ..uw...�. ........ ........ ......... ......... Compliance Specialist ......... ......... 1 41.40 1 u�. 47.98 .............................................................................. Civil Engineer II 1 54.29 1 62.95 Civil Engineer I 2 51.33 59.55 M.rM.rM.rM.rM.rM.rM.r... set Management GIS/As Coordinator o 1 46.45 53.88 ._� Management Technician..�..�.�.�� Asset 1 33.97 .� 39.43 Senior Project Coordinator/Inspector 1 1 49.06 56.89 Project Coordinator/Inspector 2 45.20 1 52.43 Project Manager (Limited Term 18-24 months) 1 52.31 60.66 Public Works Procurement Specialist 1 43 18 50 08 arc �M... ompliance Program Manager 1 43.61 50.58 Office Assistant II i 1 32.90 I 38.15 Office Assistant I 1 28.86 33.48 Parking Enforcement Officer (2 PT) 1.40 32.15 37.28 Lead Mechanic x 1 _�. 42.78 Mrrrrrrrrrrrrrrrrrrrrrrrr��� x 51.07 Mechanic x 1 38.78 46.31 Electrician i 1 41.90 50.02 Public Works Lead 5 42.78 51.07 Maintenance Technician II i 21 36.90 1 44.06 Maintenance Technician I 2 28.02 33.45 Total Public Works „51.40 Seasonal Public Works Hourly 24.31 25 83 aM.,.. rc. a � ....m�� ...�MMMM.. Intern Hourly 22.45 24.95 Temporary Employee Mm Hourly 22.45 24.95 FTE counts are subject to modification pursuant to City Policy No. 3.17 2027-2028 Preliminary Biennial Budget Fund No. Fund Name Total Revenue Total Expense Appropriation Appropriation 001 Current Expense $ 46,688,300 $ 46,688,300 002 City Street $ 13,881,100 $ 13,881,100 003 Stabilization $ 3,820,400 $ 3,820,400 103 Criminal Justice $ 1,084,900 $ 1,084,900 104 Special Investigate Unit $ 110,700 $ 110,700 107 Community Events $ 904,000 $ 904,000 108 Paths & Trails $ - $ - 109 Real Estate Excise Tax $ 9,907,000 $ 9,907,000 111 Impact Fee $ 18,459,600 $ 18,459,600 206 Bond Redemption Fund $ 3,066,500 $ 3,066,500 302 Capital Construction $ 36,547,100 $ 36,547,100 304 Street Capital Projects $ 18,364,800 $ 18,364,800 411 Water - Operations $ 12,452,200 $ 12,452,200 412 Water - Stabilization $ 1,269,000 $ 1,269,000 413 Water - Capital $ 25,046,300 $ 25,046,300 414 Water - Debt Service $ 5,590,900 $ 5,590,900 421 Storm Drainage- Operations $ 11,278,300 $ 11,278,300 422 Storm Drainage- Stabilization $ 744,900 $ 744,900 423 Storm Drainage- Capital $ 7,469,700 $ 7,469,700 424 Storm Drainage- Debt Service $ 812,800 $ 812,800 431 Sewer - Operations $ 22,777,900 $ 22,777,900 432 Sewer - Stabilization $ 1,844,000 $ 1,844,000 433 Sewer - Capital $ 23,154,700 $ 23,154,700 434 Sewer - Debt Service $ 4,516,800 $ 4,516,800 500 Equipment Rental & Revolving $ 9,715,600 $ 9,715,600 632 Wastewater Treatment Facil Fee $ 13,324,000 $ 13,324,000 Grand Total $ 292,831,500 $ 292,831,500 Fund Summary 3 Year Biennial Comparison 2023-2024 P 2025-2026 ' Current 2027-2028 Biennial Biennial Actuals Biennial Budget Preliminary Budget Grand Total Revenue $ 221,576,161 $ 262,731,746 $ 292,831,500 Expense $ 221,551,764 $ 262,731,746 $ 292,831,500 Fund: 001- Current Expense Revenue $ 49,595,883 $ 50,047,366 $ 46,688,300 Expense $ 49,570,953 $ 50,047,366 $ 46,688,300 Fund: 002 -City Street Fund Revenue $ 9,688,706 $ 12,483,197 $ 13,881,100 Expense $ 9,688,706 $ 12,483,197 $ 13,881,100 Fund: 003 -Stabilization Fund Revenue $ 3,235,385 $ 3,365,385 $ 3,820,400 Expense $ 3,235,385 $ 3,365,385 $ 3,820,400 Fund: 103 - Criminal Justice Revenue $ 1,625,527 $ 1,404,126 $ 1,084,900 Expense $ 1,625,527 $ 1,404,126 $ 1,084,900 Fund: 104 - Special Investigative Unit Revenue $ 105,724 $ 106,096 $ 110,700 Expense $ 105,724 $ 106,096 $ 110,700 Fund: 107 - Community Events Revenue $ 706,661 $ 676,784 $ 904,000 Expense $ 706,661 $ 676,784 $ 904,000 Fund: 108 - Paths & Trails Revenue $ 17,989 $ 19,989 $ - Expense $ 17,989 $ 19,989 $ - Fund: 109 - Real Estate Excise Tax Revenue $ 8,974,271 $ 9,724,427 $ 9,907,000 Expense $ 8,974,271 $ 9,724,427 $ 9,907,000 Fund: 111- Impact Mitigation Fee Revenue $ 15,487,950 $ 17,805,326 $ 18,459,600 Expense $ 15,487,950 $ 17,805,326 $ 18,459,600 Fund: 206 - Bond Redemption Fund Revenue $ 1,811,075 $ 3,037,951 $ 3,066,500 Expense $ 1,811,075 $ 3,037,951 $ 3,066,500 Fund: 302 - Capital Construction Revenue $ 16,483,818 $ 5,963,472 $ 36,547,100 Expense $ 16,483,818 $ 5,963,472 $ 36,547,100 Fund: 304 - Street Capital Projects Revenue $ 6,679,402 $ 26,017,392 $ 18,364,800 Expense $ 6,679,402 $ 26,017,392 $ 18,364,800 Fund: 411- Water Operating Revenue $ 12,655,977 $ 14,043,494 $ 12,452,200 Expense $ 12,655,977 $ 14,043,494 $ 12,452,200 Fund: 412 - Water Stabilization Revenue $ 1,171,576 $ 1,171,576 $ 1,269,000 Expense $ 1,171,576 $ 1,171,576 $ 1,269,000 Fund: 413 - Water Capital Revenue $ 16,682,885 $ 20,280,339 $ 25,046,300 Expense $ 16,682,885 $ 20,280,339 $ 25,046,300 Fund: 414 - Water Debt Service Revenue $ 2,742,055 $ 4,093,025 $ 5,590,900 Expense $ 2,742,055 $ 4,093,025 $ 5,590,900 Fund: 421- Storm Drainage Utility Revenue $ 5,935,591 $ 9,322,943 $ 11,278,300 Expense $ 5,935,591 $ 9,322,943 $ 11,278,300 Fund: 422 - Storm Drainage Stabilization Revenue $ 602,048 $ 677,048 $ 744,900 Expense $ 602,048 $ 677,048 $ 744,900 Fund: 423 - Storm Drainage Capital Facil Revenue $ 1,542,546 $ 5,060,777 $ 7,469,700 Expense $ 1,542,546 $ 5,060,777 $ 7,469,700 Fund: 424 - Storm Drainage Debt Service Revenue $ 397,738 $ 759,120 $ 812,800 Expense $ 397,738 $ 759,120 $ 812,800 Fund: 431- Sewer Operating Revenue $ 19,576,052 $ 22,333,988 $ 22,777,900 Expense $ 19,576,585 $ 22,333,988 $ 22,777,900 Fund: 432 - Sewer Stabilization Revenue $ 1,703,655 $ 1,703,655 $ 1,844,000 Expense $ 1,703,655 $ 1,703,655 $ 1,844,000 Fund: 433 - Sewer Capital Revenue $ 23,798,074 $ 28,751,309 $ 23,154,700 Expense $ 23,798,074 $ 28,751,309 $ 23,154,700 Fund: 434 - Sewer Debt Service Revenue $ 1,627,660 $ 3,804,509 $ 4,516,800 Expense $ 1,627,660 $ 3,804,509 $ 4,516,800 Fund: 500 - Equipment Rental and Revolving Revenue $ 9,673,881 $ 10,149,634 $ 9,715,600 Expense $ 9,673,881 $ 10,149,634 $ 9,715,600 Fund: 632 - Wastewater Treatment Facil Fee Revenue $ 9,054,031 $ 9,928,819 $ 13,324,000 Expense $ 9,054,031 $ 9,928,819 $ 13,324,000 F'U11CI SU1111"i'lal" Biennial Corn arison Y � P 2025-2026 Current Biennial Budget 2027-2028 Preliminary Biennial Budget % Change Grand Total Beginning Fund Balance $ 101,222,396 $ 121,186,940 20% Revenue $ 160,350,066 $ 171,644,560 7% Expense $ 185,438,243 $ 199,431,310 8% Ending Fund Balance $ 77,293,503 $ 93,400,190 21% Fund: 001- Current Expense Beginning Fund Balance $ 18,472,108 $ 14,326,700 -22% Revenue $ 31,575,258 $ 32,361,600 2% Expense $ 40,813,445 $ 42,546,385 4% Ending Fund Balance $ 9,233,921 $ 4,141,916 -55% Fund: 002 - City Street Fund Beginning Fund Balance $ 4,448,363 $ 7,360,100 65% Revenue $ 8,034,834 $ 6,521,000 -19% Expense $ 10,576,689 $ 7,845,639 -26% Ending Fund Balance $ 1,906,508 $ 6,035,461 217% Fund: 003 - Stabilization Fund Beginning Fund Balance $ 3,235,385 $ 3,630,400 12% Revenue $ 130,000 $ 190,000 46% Expense $ - $ - #DIV/0! Ending Fund Balance $ 3,365,385 $ 3,820,400 14% Fund: 103 - Criminal Justice Beginning Fund Balance $ 576,826 $ 208,900 -64% Revenue $ 827,300 $ 876,000 6% Expense $ 1,356,340 $ 1,074,840 -21% Ending Fund Balance $ 47,786 $ 10,060 -79% Fund: 104 - Special Investigative Unit Beginning Fund Balance $ 106,096 $ 110,700 4% Revenue $ - $ - #DIV/0! Expense $ 8,000 $ 8,000 0% Ending Fund Balance $ 98,096 $ 102,700 5% Fund: 107 - Community Events Beginning Fund Balance $ 472,384 $ 600,000 27% Revenue $ 204,400 $ 304,000 49% Expense $ 239,400 $ 204,000 -15% Ending Fund Balance $ 437,384 $ 700,000 60% Fund: 108 - Paths & Trails Beginning Fund Balance $ 17,989 $ - -100% Revenue $ 2,000 $ - -100% Expense $ - $ - #DIV/0i Ending Fund Balance $ 19,989 $ - -100% Fund: 109 - Real Estate Excise Tax Beginning Fund Balance $ 6,523,527 $ 6,707,000 3% Revenue $ 3,200,900 $ 3,200,000 0% Expense $ 8,276,980 $ 7,778,590 -6% Ending Fund Balance $ 1,447,447 $ 2,128,410 47% Fund: 111 -Impact Mitigation Fee Beginning Fund Balance $ 11,214,726 $ 13,480,900 20% Revenue $ 6,590,600 $ 4,978,700 -24% Expense $ 10,599,271 $ 13,909,000 31% Ending Fund Balance $ 7,206,055 $ 4,550,600 -37% Fund: 206 - Bond Redemption Fund Beginning Fund Balance $ 517,371 $ 1,044,410 102% Revenue $ 2,520,580 $ 2,022,090 -20% Expense $ 2,010,580 $ 2,022,090 1% Ending Fund Balance $ 1,027,371 $ 1,044,410 2% Fund: 302 - Capital Construction Beginning Fund Balance $ 1,567,976 $ 1,156,100 -26% Revenue $ 4,395,496 $ 35,391,000 705% Expense $ 5,373,900 $ 35,416,000 559% Ending Fund Balance $ 589,572 $ 1,131,100 92% Fund: 304 - Street Capital Projects Beginning Fund Balance $ 952,112 $ 151,800 -84% Revenue $ 25,065,280 $ 18,213,000 -27% Expense $ 25,106,589 $ 18,213,000 -27% Ending Fund Balance $ 910,803 $ 151,800 -83% Fund: 411- Water Operating Beginning Fund Balance $ 2,754,462 $ 2,989,000 9% Revenue $ 11,289,032 $ 9,463,200 -16% Expense $ 11,796,099 $ 10,922,911 -7% Ending Fund Balance $ 2,247,396 $ 1,529,289 -32% Fund: 412 -Water Stabilization Beginning Fund Balance $ 1,171,576 $ 1,269,000 8% Revenue $ - $ - #DIV/0! Expense $ - $ - #DIV/0! Ending Fund Balance $ 1,171,576 $ 1,269,000 8% Fund: 413 - Water Capital Beginning Fund Balance $ 8,436,823 $ 13,766,450 63% Revenue $ 11,843,516 $ 11,279,850 -5% Expense $ 10,955,116 $ 16,000,100 46% Ending Fund Balance $ 9,325,223 $ 9,046,200 -3% Fund: 414 - Water Debt Service Beginning Fund Balance $ 1,285,005 $ 1,724,000 34% Revenue $ 2,808,020 $ 3,866,900 38% Expense $ 2,750,320 $ 3,366,800 22% Ending Fund Balance $ 1,342,705 $ 2,224,100 66% Fund: 421- Storm Drainage Utility Beginning Fund Balance $ 2,328,243 $ 3,126,100 34% Revenue $ 6,994,700 $ 8,152,200 17% Expense $ 7,051,603 $ 7,247,616 3% Ending Fund Balance $ 2,271,340 $ 4,030,684 77% Fund: 422 - Storm Drainage Stabilization Beginning Fund Balance $ 602,048 $ 729,900 21% Revenue $ 75,000 $ 15,000 -80% Expense $ - $ - #DIV/0! Ending Fund Balance $ 677,048 $ 744,900 10% Fund: 423 - Storm Drainage Capital Facil Beginning Fund Balance $ 942,392 $ 2,661,600 182% Revenue $ 4,118,385 $ 4,808,100 17% Expense $ 4,115,564 $ 5,737,250 39% Ending Fund Balance $ 945,213 $ 1,732,450 83% Fund: 424 - Storm Drainage Debt Service Beginning Fund Balance $ - $ 274,200 #DIV/0! Revenue $ 759,120 $ 538,600 -29% Expense $ 487,520 $ 538,600 10% Ending Fund Balance $ 271,600 $ 274,200 1% Fund: 431- Sewer Operating Beginning Fund Balance $ 8,754,383 $ 9,420,000 8% Revenue $ 13,579,605 $ 13,357,900 -2% Expense $ 17,456,324 $ 16,974,003 -3% Ending Fund Balance $ 4,877,663 $ 5,803,897 19% Fund: 432 - Sewer Stabilization Beginning Fund Balance $ 1,703,655 $ 1,844,000 8% Revenue $ - $ - #DIV/0! Expense $ - $ - #DIV/0! Ending Fund Balance $ 1,703,655 $ 1,844,000 8% Fund: 433 -Sewer Capital Beginning Fund Balance $ 10,194,669 $ 15,122,300 48% Revenue $ 18,556,640 $ 8,032,400 -57% Expense $ 18,748,619 $ 4,153,300 -78% Ending Fund Balance $ 10,002,690 $ 19,001,400 90% Fund: 434 - Sewer Debt Service Beginning Fund Balance $ 1,526,829 $ 1,966,000 29% Revenue $ 2,277,680 $ 2,550,800 12% Expense $ 2,217,880 $ 2,550,800 15% Ending Fund Balance $ 1,586,629 $ 1,966,000 24% Fund Summary Biial Comparison � ennorn P 2025-2026 Current Biennial Budget 2027-2028 Preliminary Biennial Budget % Change Fund: 500 - Equipment Rental and Revolving Beginning Fund Balance $ 5,488,629 $ 6,248,230 14% Revenue $ 3,501,720 $ 3,467,370 -1% Expense $ 5,098,005 $ 2,522,387 -51 % Ending Fund Balance $ 5,051,629 $ 7,193,213 42% Fund: 632 - Wastewater Treatment Facil Fee Beginning Fund Balance $ 7,928,819 $ 11,269,150 42% Revenue $ 2,000,000 $ 2,054,850 3% Expense $ 400,000 $ 400,000 0% Ending Fund Balance $ 9,528,819 $ 12,924,000 36% FUflu SUmmar Fiscal Year corn arison p 2027 ' 2027 2 -Preliminary 2028 2028 2 -Preliminary 2027-2028 Preliminary Biennial Budget Grand Total Beginning Fund Balance $ 121,186,940 $ - $ 121,186,940 Revenue $ 113,576,336 $ 58,068,224 $ 171,644,560 Expense $ 145,363,803 $ 54,067,507 $ 199,431,310 Ending Fund Balance $ - $ 93,400,190 $ 93,400,190 Fund: 001- Current Expense Beginning Fund Balance $ 14,326,700 $ - $ 14,326,700 Revenue $ 15,989,900 $ 16,371,700 $ 32,361,600 Expense $ 22,730,978 $ 19,815,407 $ 42,546,385 Ending Fund Balance $ - $ 4,141,916 $ 4,141,916 Fund: 002 - City Street Fund Beginning Fund Balance $ 7,360,100 $ - $ 7,360,100 Revenue $ 3,503,000 $ 3,018,000 $ 6,521,000 Expense $ 4,079,033 $ 3,766,606 $ 7,845,639 Ending Fund Balance $ - $ 6,035,461 $ 6,035,461 Fund: 003 - Stabilization Fund Beginning Fund Balance $ 3,630,400 $ - $ 3,630,400 Revenue $ 190,000 $ - $ 190,000 Expense $ - $ - $ - Ending Fund Balance $ - $ 3,820,400 $ 3,820,400 Fund: 103 - Criminal Justice Beginning Fund Balance $ 208,900 $ - $ 208,900 Revenue $ 438,000 $ 438,000 $ 876,000 Expense $ 527,720 $ 547,120 $ 1,074,840 Ending Fund Balance $ - $ 10,060 $ 10,060 Fund: 104 - Special Investigative Unit Beginning Fund Balance $ 110,700 $ - $ 110,700 Revenue $ - $ - $ - Expense $ 4,000 $ 4,000 $ 8,000 Ending Fund Balance $ - $ 102,700 $ 102,700 Fund: 107 - Community Events Beginning Fund Balance $ 600,000 $ - $ 600,000 Revenue $ 152,000 $ 152,000 $ 304,000 Expense $ 102,000 $ 102,000 $ 204,000 Ending Fund Balance $ - $ 700,000 $ 700,000 Fund: 108 - Paths & Trails Beginning Fund Balance $ - $ - $ - Revenue $ - $ - $ - Expense $ - $ - $ - Ending Fund Balance $ - $ - $ - Fund: 109 - Real Estate Excise Tax Beginning Fund Balance $ 6,707,000 $ - $ 6,707,000 Revenue $ 1,600,000 $ 1,600,000 $ 3,200,000 Expense $ 6,766,620 $ 1,011,970 $ 7,778,590 Ending Fund Balance $ - $ 2,128,410 $ 2,128,410 Fund: 111- Impact Mitigation Fee Beginning Fund Balance $ 13,480,900 $ - $ 13,480,900 Revenue $ 1,793,900 $ 3,184,800 $ 4,978,700 Expense $ 12,255,000 $ 1,654,000 $ 13,909,000 Ending Fund Balance $ - $ 4,550,600 $ 4,550,600 Fund: 206 - Bond Redemption Fund Beginning Fund Balance $ 1,044,410 $ - $ 1,044,410 Revenue $ 1,010,120 $ 1,011,970 $ 2,022,090 Expense $ 1,010,120 $ 1,011,970 $ 2,022,090 Ending Fund Balance $ - $ 1,044,410 $ 1,044,410 Fund: 302- Capital Construction Beginning Fund Balance $ 1,156,100 $ - $ 1,156,100 Revenue $ 35,196,000 $ 195,000 $ 35,391,000 Expense $ 35,221,000 $ 195,000 $ 35,416,000 Ending Fund Balance $ - $ 1,131,100 $ 1,131,100 Fund: 304 - Street Capital Projects Beginning Fund Balance $ 151,800 $ - $ 151,800 Revenue $ 15,118,000 $ 3,095,000 $ 18,213,000 Expense $ 15,118,000 $ 3,095,000 $ 18,213,000 Ending Fund Balance $ - $ 151,800 $ 151,800 Fund: 411- Water Operating Beginning Fund Balance $ 2,989,000 $ - $ 2,989,000 Revenue $ 4,731,600 $ 4,731,600 $ 9,463,200 Expense $ 5,824,519 $ 5,098,392 $ 10,922,911 Ending Fund Balance $ - $ 1,529,289 $ 1,529,289 Fund: 412 - Water Stabilization Beginning Fund Balance $ 1,269,000 $ - $ 1,269,000 Revenue $ - $ - $ - Expense $ - $ - $ - Ending Fund Balance $ - $ 1,269,000 $ 1,269,000 Fund: 413 - Water Capital Beginning Fund Balance $ 13,766,450 $ - $ 13,766,450 Revenue $ 9,694,700 $ 1,585,150 $ 11,279,850 Expense $ 14,871,800 $ 1,128,300 $ 16,000,100 Ending Fund Balance $ - $ 9,046,200 $ 9,046,200 Fund: 414 - Water Debt Service Beginning Fund Balance $ 1,724,000 $ - $ 1,724,000 Revenue $ 1,917,800 $ 1,949,100 $ 3,866,900 Expense $ 1,667,700 $ 1,699,100 $ 3,366,800 Ending Fund Balance $ - $ 2,224,100 $ 2,224,100 Fund: 421- Storm Drainage Utility Beginning Fund Balance $ 3,126,100 $ - $ 3,126,100 Revenue $ 4,016,600 $ 4,135,600 $ 8,152,200 Expense $ 3,856,902 $ 3,390,714 $ 7,247,616 Ending Fund Balance $ - $ 4,030,684 $ 4,030,684 Fund: 422 - Storm Drainage Stabilization Beginning Fund Balance $ 729,900 $ - $ 729,900 Revenue $ 15,000 $ - $ 15,000 Expense $ - $ - $ - Ending Fund Balance $ - $ 744,900 $ 744,900 Fund: 423 - Storm Drainage Capital Facil Beginning Fund Balance $ 2,661,600 $ - $ 2,661,600 Revenue $ 3,230,700 $ 1,577,400 $ 4,808,100 Expense $ 5,364,600 $ 372,650 $ 5,737,250 Ending Fund Balance $ - $ 1,732,450 $ 1,732,450 Fund: 424 - Storm Drainage Debt Service Beginning Fund Balance $ 274,200 $ - $ 274,200 Revenue $ 268,900 $ 269,700 $ 538,600 Expense $ 268,900 $ 269,700 $ 538,600 Ending Fund Balance $ - $ 274,200 $ 274,200 Fund: 431- Sewer Operating Beginning Fund Balance $ 9,420,000 $ - $ 9,420,000 Revenue $ 6,653,400 $ 6,704,500 $ 13,357,900 Expense $ 9,422,695 $ 7,551,308 $ 16,974,003 Ending Fund Balance $ - $ 5,803,897 $ 5,803,897 Fund: 432 - Sewer Stabilization Beginning Fund Balance $ 1,844,000 $ - $ 1,844,000 Revenue $ - $ - $ - Expense $ - $ - $ - Ending Fund Balance $ - $ 1,844,000 $ 1,844,000 Fund: 433 -Sewer Capital Beginning Fund Balance $ 15,122,300 $ - $ 15,122,300 Revenue $ 4,442,600 $ 3,589,800 $ 8,032,400 Expense $ 3,450,100 $ 703,200 $ 4,153,300 Ending Fund Balance $ - $ 19,001,400 $ 19,001,400 Fund: 434 - Sewer Debt Service Beginning Fund Balance $ 1,966,000 $ - $ 1,966,000 Revenue $ 1,275,200 $ 1,275,600 $ 2,550,800 Expense $ 1,275,200 $ 1,275,600 $ 2,550,800 Ending Fund Balance $ - $ 1,966,000 $ 1,966,000 Fund Summary Fiscal Year corn arison p 2027 2027 2 -Preliminary 2028 2028 2 -Preliminary 2027-2028 Preliminary Biennial Budget Fund: 500 - Equipment Rental and Revolving Beginning Fund Balance $ 6,248,230 $ - $ 6,248,230 Revenue $ 1,714,516 $ 1,752,854 $ 3,467,370 Expense $ 1,346,916 $ 1,175,471 $ 2,522,387 Ending Fund Balance $ - $ 7,193,213 $ 7,193,213 Fund: 632 - Wastewater Treatment Facil Fee Beginning Fund Balance $ 11,269,150 $ - $ 11,269,150 Revenue $ 624,400 $ 1,430,450 $ 2,054,850 Expense $ 200,000 $ 200,000 $ 400,000 Ending Fund Balance $ - $ 12,924,000 $ 12,924,000 2027-2028 Preliminary Biennial Budget Fund Detail 2027 2028 Account Number Account Name 2027 2 -Preliminary 2028 2 -Preliminary Fund: 001- Current Expense Revenue Department: 00 - Revenues 001.00.311.10.00 General Property Taxes 2,806,000.00 2,834,000.00 001.00.313.11.00 Local Retail Sales & Use Tax 7,777,000.00 8,010,000.00 001.00.313.27.00 Affordable & Supportive Housing 40,000.00 40,000.00 001.00.316.41.00 Utility Tax - Electric 1,100,000.00 1,200,000.00 001.00.316.42.00 Utility Tax -Water 319,700.00 319,700.00 001.00.316.43.00 Utility Tax - Gas 400,000.00 400,000.00 001.00.316.44.00 Utility Tax - Sewer 393,300.00 408,200.00 001.00.316.45.00 Utility Tax - Garbage 270,000.00 270,000.00 001.00.316.46.00 Utility Tax - Television Cabl 85,000.00 85,000.00 001.00.316.47.00 UtilityTax- Telephone 207,000.00 207,000.00 001.00.316.48.00 Utility Tax - Storm Drainage 198,400.00 204,300.00 001.00.316.81.00 Punch BoardsAnd Pull Tabs 100,000.00 100,000.00 001.00.317.20.00 Leasehold Excise Taxes 70,000.00 70,000.00 001.00.321.30.00 Police & Protective Svs 1,000.00 1,000.00 001.00.321.70.00 Lic & Permits - Amusements 1,000.00 1,000.00 001.00.321.99.00 Other Business Licenses & Pmt 90,000.00 90,000.00 001.00.321.99.02 Vendor Permits 500.00 500.00 001.00.322.10.00 Lic & Per - Bldgs, Struct,Equ 750,000.00 750,000.00 001.00.322.10.01 Bldg Pmt Technology Fee 10,000.00 10,000.00 001.00.322.90.00 Lic & Permits - Other Non -Bus 2,000.00 2,000.00 001.00.336.00.84 Vessel Registration Fees 7,000.00 7,000.00 001.00.336.06.42 Marijuana Excise Tax Distribut 80,000.00 80,000.00 001.00.336.06.94 Liquor Excise Tax 130,000.00 130,000.00 001.00.336.06.95 Liquor Control Board Profits 135,000.00 135,000.00 001.00.341.33.00 Municipal CourtAdmin Fees 1,500.00 1,500.00 001.00.341.81.00 Other Word Processing & Print 1,000.00 1,000.00 001.00.341.95.00 Legal Services 500.00 500.00 001.00.342.33.00 Adult Probation Service Charg 40,000.00 40,000.00 001.00.342.50.00 Emergency Service Fees 4,000.00 4,000.00 001.00.345.81.00 Zoning & Subdivision Fees 40,000.00 40,000.00 001.00.345.83.00 Plan Checking Fees 350,000.00 350,000.00 001.00.345.85.00 School Impact Fees 417,000.00 417,000.00 001.00.345.89.00 Other Planning&Dev Fees & Chg 10,000.00 10,000.00 001.00.345.89.01 Other Plann Fees Hearing Exam 8,000.00 8,000.00 001.00.353.10.00 Traffic Infraction Penalties 50,000.00 50,000.00 001.00.354.00.00 Civil Parking Infraction Pena 40,000.00 40,000.00 001.00.355.20.03 Criminal Conviction Fee -DUI 1,000.00 1,000.00 001.00.355.80.02 Criminal Conviction Fee-Traffi 6,000.00 6,000.00 001.00.356.50.00 Investigative FundAssessment 500.00 500.00 001.00.357.33.00 Public Defense Cost 2,500.00 2,500.00 001.00.361.11.00 Investment Interest 20,000.00 20,000.00 001.00.361.40.00 Interest On Contracts,Notes,T 1,500.00 1,500.00 001.00.361.40.01 Interest Collected Municipl C 3,500.00 3,500.00 001.00.362.50.00 Space & Facil Leases Long -Ter 20,000.00 20,000.00 Total Department: 00 - Revenues: 15,989,900.00 16,371,700.00 Department: 08 - Estimated Beginning Cash 001.08.308.31.00 Restricted Beginning Cash -Affordable Housing 232,900.00 0.00 001.08.308.31.02 Restricted Beginning -LE & C1 One Time Funding 59,800.00 0.00 001.08.308.31.03 Restricted Beginning- Opiod Settlement 205,000.00 0.00 001.08.308.31.04 Restricted Beginning -Vessel Registration Fees 6,700.00 0.00 001.08.308.31.05 Restricted Beginning -PCB Settlement 18,000.00 0.00 001.08.308.91.00 Unassigned Beginning Cash & Investments 13,804,300.00 0.00 Total Department: 08 - Estimated Beginning Cash: 14,326,700.00 0.00 Total Revenue: 30,316,600.00 16,371,700.00 Expense Department: 01- Finance 001.01.514.23.10 Salaries - Financial Services 378,789.00 395,946.00 001.01.514.23.12 Overtime - Financial Services 4,800.00 4,800.00 2027-2028 Preliminary Biennial Budget Fund Detail 001.01.514.23.20 Benefits - Financial Services 115,125.00 126,257.00 001.01.514.23.30 Supplies - Financial Services 7,000.00 7,000.00 001.01.514.23.40 Services - Financial Services 101,300.00 103,310.00 001.01.518.88.10 Salaries - IT Services 245,900.00 257,400.00 001.01.518.88.12 Overtime - IT Services 4,200.00 4,800.00 001.01.518.88.20 Benefits - IT Services 64,500.00 70,700.00 001.01.518.88.30 Supplies - IT Services 57,800.00 57,100.00 001.01.518.88.40 Services - IT Services 299,550.00 306,835.00 Total Department: 01- Finance: 1,278,964.00 1,334,148.00 Department: 02 - Court 001.02.512.51.10 Salaries - Court 401,900.00 419,500.00 001.02.512.51.12 Overtime - Court 1,400.00 1,400.00 001.02.512.51.20 Benefits - Court 131,600.00 144,200.00 001.02.512.51.30 Supplies -Court 9,000.00 9,000.00 001.02.512.51.40 Services - Court 58,825.00 59,725.00 001.02.594.12.60 Capital Outlay -Court 270,250.00 40,000.00 Total Department: 02 - Court: 872,975.00 673,825.00 Department: 03 - Law Enforcement 001.03.521.10.10 Salaries - PD Admin 945,400.00 986,200.00 001.03.521.10.12 Overtime - PD Admin 6,000.00 6,000.00 001.03.521.10.20 Benefits - PD Admin 378,980.00 410,480.00 001.03.521.10.30 Supplies - PD Admin 15,000.00 15,000.00 001.03.521.10.40 Services- PD Admin 326,966.00 374,321.00 001.03.521.21.10 Salaries -Investigation 411,600.00 427,000.00 001.03.521.21.12 Overtime - Investigation 21,600.00 21,600.00 001.03.521.21.20 Benefits - Investigation 185,300.00 202,500.00 001.03.521.21.30 Supplies - Investigation 4,500.00 4,500.00 001.03.521.21.40 Services- Investigation 61,100.00 63,585.00 001.03.521.22.10 Salaries -Patrol 2,122,380.00 2,246,168.00 001.03.521.22.12 Overtime - Patrol 108,600.00 108,600.00 001.03.521.22.20 Benefits - Patrol 931,402.00 1,023,818.00 001.03.521.22.30 Supplies - Patrol 29,750.00 37,300.00 001.03.521.22.40 Services -Patrol 520,300.00 544,700.00 001.03.521.23.10 Salaries - Marine Patrol 20,000.00 20,000.00 001.03.521.23.12 Overtime - Marine Patrol 16,200.00 16,200.00 001.03.521.23.20 Benefits - Marine Patrol 6,240.00 6,240.00 001.03.521.23.30 Supplies - Marine Patrol 1,500.00 1,500.00 001.03.521.23.40 Services- Marine Patrol 192,000.00 50,300.00 001.03.521.25.30 Supplies - Gambling 800.00 800.00 001.03.521.25.40 Services- Gambling 13,300.00 14,000.00 001.03.521.30.10 Salaries - Crime Preven. 103,300.00 112,300.00 001.03.521.30.12 Overtime - Crime Preven. 3,600.00 3,600.00 001.03.521.30.20 Benefits - Crime Preven. 55,120.00 61,120.00 001.03.521.30.30 Supplies - Crime Preven. 6,000.00 6,000.00 001.03.521.30.40 Services- Crime Preven. 23,500.00 24,700.00 001.03.521.40.30 Supplies -Training 23,000.00 23,000.00 001.03.521.40.40 Services - Training 73,840.00 59,040.00 001.03.521.50.30 Supplies - PD Facilities 2,000.00 2,000.00 001.03.521.50.40 Services - PD Facilities 55,900.00 56,190.00 001.03.521.70.10 Salaries -Traffic 220,900.00 233,800.00 001.03.521.70.12 Overtime - Traffic 28,200.00 28,200.00 001.03.521.70.20 Benefits - Traffic 96,540.00 105,840.00 001.03.521.70.30 Supplies - Traffic 5,500.00 2,500.00 001.03.521.70.40 Services - Traffic 39,000.00 40,635.00 001.03.521.80.10 Salaries - Property and Evidence Room 57,700.00 59,700.00 001.03.521.80.20 Benefits - Property and Evidence Room 17,100.00 18,600.00 001.03.521.80.30 Supplies - Property and Evidence Room 5,700.00 5,700.00 001.03.521.80.40 Services - Property and Evidence Room 24,750.00 25,675.00 001.03.523.60.30 Supplies - Care/Custody Prison 1,000.00 1,000.00 001.03.523.60.40 Services - Care/Custody Prison 420,000.00 420,000.00 001.03.525.10.40 Services - Disaster Administration 30,000.00 30,000.00 001.03.525.60.30 Supplies - Disaster Preparedness 2,000.00 2,000.00 001.03.525.60.40 Services- Disaster Preparedness 1,000.00 1,000.00 Total Department: 03 - Law Enforcement: 7,614,568.00 7,903,412.00 2027-2028 Preliminary Biennial Budget Fund Detail Department: 04 - Community Development 001.04.524.60.10 Salaries -Code Enforcement 189,800.00 199,600.00 001.04.524.60.12 Overtime - Code Enforcement 2,000.00 2,000.00 001.04.524.60.20 Benefits -Code Enforcement 69,500.00 76,400.00 001.04.524.60.40 Services -Code Enforcement 7,700.00 8,085.00 001.04.558.50.10 Salaries - Building Permits & Plan Reviews 1,372,938.00 1,440,853.00 001.04.558.50.12 Overtime - Building Permits & Plan Reviews 5,400.00 5,400.00 001.04.558.50.20 Benefits - Building Permits & Plan Reviews 549,127.00 603,375.00 001.04.558.50.30 Supplies - Building Permits & Plan Reviews 11,975.00 9,975.00 001.04.558.50.40 Services - Building Permits & Plan Reviews 532,150.00 560,843.00 001.04.558.60.10 Salaries -Planning 234,834.00 248,246.00 001.04.558.60.12 Overtime - Planning 600.00 600.00 001.04.558.60.20 Benefits - Planning 72,672.00 80,427.00 001.04.558.60.30 Supplies - Planning 3,800.00 3,800.00 001.04.558.60.40 Services - Planning 223,040.00 221,755.00 001.04.559.30.10 Salaries - Property Developmen 20,100.00 21,000.00 001.04.559.30.20 Benefits - Property Developmen 7,200.00 7,800.00 001.04.559.30.30 Supplies - Property Development 1,500.00 1,500.00 001.04.559.30.40 Services - Property Development 105,250.00 105,275.00 001.04.575.50.40 Services - Community Center 525,000.00 26,500.00 Total Department: 04 - Community Development: 3,934,586.00 3,623,434.00 Department: 05 - Public Works 001.05.518.20.10 Salaries - Engineering 139,100.00 145,500.00 001.05.518.20.12 Overtime - Engineering 4,800.00 4,800.00 001.05.518.20.20 Benefits - Engineering 64,000.00 70,200.00 001.05.518.20.30 Supplies - Engineering 2,500.00 1,000.00 001.05.518.20.40 Services- Engineering 161,850.00 179,520.00 001.05.518.30.10 Salaries - Facilities 216,700.00 228,900.00 001.05.518.30.12 Overtime - Facilities 2,900.00 2,900.00 001.05.518.30.20 Benefits - Facilities 93,400.00 102,700.00 001.05.518.30.30 Supplies - Facilities 46,100.00 18,000.00 001.05.518.30.40 Services- Facilities 375,100.00 421,937.00 001.05.521.70.10 Salaries - Parking Enforcement 114,000.00 121,500.00 001.05.521.70.20 Benefits - Parking Enforcement 36,200.00 40,100.00 001.05.521.70.30 Supplies - Parking Enforcement 1,000.00 1,000.00 001.05.521.70.40 Services - Parking Enforcement 18,200.00 19,280.00 001.05.558.50.10 Salaries - Building Permits & Plan Reviews 224,400.00 239,300.00 001.05.558.50.20 Benefits - Building Permits & Plan Reviews 60,000.00 66,500.00 001.05.572.50.10 Salaries - Library 500.00 500.00 001.05.572.50.20 Benefits - Library 100.00 100.00 001.05.572.50.30 Supplies - Library 2,000.00 2,000.00 001.05.572.50.40 Services- Library 29,300.00 29,300.00 001.05.576.80.10 Salaries - Parks 546,500.00 577,500.00 001.05.576.80.12 Overtime - Parks 15,700.00 15,700.00 001.05.576.80.20 Benefits - Parks 199,150.00 219,050.00 001.05.576.80.30 Supplies - Parks 102,450.00 52,500.00 001.05.576.80.40 Services - Parks 396,015.00 437,808.00 Total Department: 05 - Public Works: 2,851,965.00 2,997,595.00 Department: 06 - Miscellaneous 001.06.518.65.40 Impact Fee Distributions to Other Governments 417,000.00 417,000.00 001.06.597.00.00 Transfers Out 2,872,000.00 195,000.00 Total Department: 06 - Miscellaneous: 3,289,000.00 612,000.00 Department: 07 - Administration 001.07.511.30.10 Salaries - Official Pub. Sry 104,900.00 109,600.00 001.07.511.30.12 Overtime - Official Pub. Sry 3,452.00 3,452.00 001.07.511.30.20 Benefits - Official Pub. Sry 35,269.00 38,669.00 001.07.511.30.30 Supplies - Official Pub. Sry 350.00 350.00 001.07.511.30.40 Services- Official Pub. Sry 41,675.00 43,690.00 001.07.511.60.10 Salaries - Legistlative Sry 94,500.00 101,600.00 001.07.511.60.12 Overtime - Legislative Sry 216.00 216.00 001.07.511.60.20 Benefits - Legistlative Sry 14,527.00 16,327.00 001.07.511.60.30 Supplies - Legislative Sry 1,075.00 1,075.00 001.07.511.60.40 Services - Legislative Sry 47,150.00 48,595.00 001.07.511.70.40 Services- Lobbying Activities 60,650.00 64,300.00 001.07.513.10.10 Salaries - ExecAdmin 144,000.00 144,000.00 2027-2028 Preliminary Biennial Budget Fund Detail 001.07.513.10.20 Benefits - ExecAdmin 48,500.00 52,200.00 001.07.513.10.30 Supplies - Exec Admin 550.00 550.00 001.07.513.10.40 Services- Exec Admin 12,675.00 13,150.00 001.07.514.20.10 Salaries - City Clerk 213,300.00 223,900.00 001.07.514.20.12 Overtime - City Clerk 4,524.00 4,524.00 001.07.514.20.20 Benefits - City Clerk 63,678.00 69,778.00 001.07.514.20.30 Supplies - City Clerk 1,000.00 1,000.00 001.07.514.20.40 Services - City Clerk 68,800.00 64,260.00 001.07.514.40.40 Services - Election Costs 75,000.00 0.00 001.07.514.90.40 Services - Voter Registration 67,500.00 65,000.00 001.07.515.41.40 External Legal Services -Advice 392,000.00 404,000.00 001.07.515.45.40 External Legal Services -Claims & Litigation 178,200.00 183,600.00 001.07.515.91.40 Services - Legal Indigent Def 335,020.00 346,300.00 001.07.517.90.30 Supplies- Employee Wellness 2,500.00 2,500.00 001.07.517.90.40 Services- Employee Wellness 1,000.00 1,000.00 001.07.518.10.10 Salaries - Personnel Services 163,600.00 171,900.00 001.07.518.10.12 Overtime - Personnel Services 216.00 216.00 001.07.518.10.20 Benefits - Personnel Services 44,527.00 48,927.00 001.07.518.10.30 Supplies - Personnel Services 6,700.00 6,900.00 001.07.518.10.40 Services - Personnel Services 64,825.00 59,105.00 001.07.518.90.40 Services - Other Central Svr 18,300.00 19,767.50 001.07.551.00.40 Services - Public Housing 85,000.00 85,000.00 001.07.553.70.40 Services - Pollution Control 15,500.00 16,200.00 001.07.554.30.40 Services - Animal Control 102,900.00 110,400.00 001.07.558.70.40 Services- Economic Development 55,000.00 30,000.00 001.07.562.00.40 Services - Public Health 270,200.00 68,800.00 001.07.566.00.40 Services - Substance Abuse 6,000.00 6,000.00 001.07.573.90.10 Salaries -Chimes & Lights 20,000.00 20,000.00 001.07.573.90.12 Overtime - Chimes & Lights 4,392.00 4,392.00 001.07.573.90.20 Benefits -Chimes & Lights 3,549.00 3,549.00 001.07.573.90.30 Supplies -Chimes & Lights 7,500.00 7,500.00 001.07.573.90.40 Services -Chimes & Lights 8,700.00 8,700.00 Total Department: 07 - Administration: 2,888,920.00 2,670,992.50 Department: 09 - Estimated Ending Cash 001.09.508.31.00 Restricted Ending Cash -Affordable Housing 0.00 142,900.00 001.09.508.31.02 Restricted Ending -LE & CJ One Time Funding 0.00 59,800.00 001.09.508.31.04 Restricted Ending -Vessel Registration Fees 0.00 6,700.00 001.09.508.31.05 Restricted Ending -PCB Settlement 0.00 18,000.00 001.09.508.91.00 Unassigned Ending Cash & Investments 0.00 3,914,515.50 Total Department: 09 - Estimated Ending Cash: 0.00 4,141,915.50 Total Expense: 22,730,978.00 23,957,322.00 Total Fund: 001- Current Expense: 7,585,622.00 -7,585,622.00 Fund: 002 - City Street Fund Revenue Department: 00 - Revenues 002.00.311.10.00 General Property Taxes 1,511,000.00 1,526,000.00 002.00.313.21.00 Public Transportation Tax 900,000.00 900,000.00 002.00.317.60.00 TBD Vehicle Fees 225,000.00 225,000.00 002.00.322.40.00 StreetAnd Curb Permits 5,000.00 5,000.00 002.00.336.00.71 Multimodal Transportation 24,000.00 24,000.00 002.00.336.00.87 Motor Veh Fuel Tax - Street 330,000.00 330,000.00 002.00.362.50.00 Space & Facil Leases Long -Ter 8,000.00 8,000.00 002.00.397.00.00 Transfers In 500,000.00 0.00 Total Department: 00 - Revenues: 3,503,000.00 3,018,000.00 Department: 08 - Estimated Beginning Cash 002.08.308.31.00 Restricted Beginning Cash & Investments 3,617,400.00 0.00 002.08.308.51.01 Assigned Beginning Cash & Investments 3,742,700.00 0.00 Total Department: 08 - Estimated Beginning Cash: 7,360,100.00 0.00 Total Revenue: 10,863,100.00 3,018,000.00 Expense Department: 05 - Public Works 002.05.542.30.10 Salaries - Roadway 99,300.00 99,300.00 002.05.542.30.12 Overtime - Roadway 2,400.00 2,400.00 002.05.542.30.20 Benefits - Roadway 15,200.00 15,200.00 2027-2028 Preliminary Biennial Budget Fund Detail 002.05.542.30.30 Supplies - Roadway 60,000.00 60,000.00 002.05.542.30.40 Services -Roadway 582,000.00 517,000.00 002.05.542.50.10 Salaries - Bridges 500.00 500.00 002.05.542.50.20 Benefits - Bridges 100.00 100.00 002.05.542.50.30 Supplies - Bridges 700.00 700.00 002.05.542.50.40 Services - Bridges 88,000.00 88,000.00 002.05.542.61.10 Salaries - Sidewalks 15,000.00 15,000.00 002.05.542.61.12 Overtime - Sidewalks 1,200.00 1,200.00 002.05.542.61.20 Benefits - Sidewalks 2,450.00 2,450.00 002.05.542.61.30 Supplies - Sidewalks 2,000.00 2,000.00 002.05.542.61.40 Services -Sidewalks 10,000.00 10,000.00 002.05.542.62.10 Salaries - Paths & Trails 7,000.00 7,000.00 002.05.542.62.20 Benefits - Paths & Trails 1,100.00 1,100.00 002.05.542.62.30 Supplies - Paths & Trails 2,500.00 2,500.00 002.05.542.62.40 Services - Paths & Trails 5,000.00 5,000.00 002.05.542.63.10 Salaries -Street Lighting 3,000.00 3,000.00 002.05.542.63.20 Benefits -Street Lighting 500.00 500.00 002.05.542.63.30 Supplies -Street Lighting 1,000.00 1,000.00 002.05.542.63.40 Services- Street Lighting 200,000.00 200,000.00 002.05.542.64.10 Salaries -Traffic Control Device 100,000.00 100,000.00 002.05.542.64.12 Overtime - Traffic Control Device 6,000.00 6,000.00 002.05.542.64.20 Benefits -Traffic Control Device 15,750.00 15,750.00 002.05.542.64.30 Supplies -Traffic Control Device 39,000.00 37,000.00 002.05.542.64.40 Services -Traffic Control Device 261,000.00 256,000.00 002.05.542.65.10 Salaries - Parking Facilities 5,000.00 5,000.00 002.05.542.65.20 Benefits - Parking Facilities 800.00 800.00 002.05.542.65.30 Supplies - Parking Facilities 1,000.00 1,000.00 002.05.542.65.40 Services- Parking Facilities 5,000.00 5,000.00 002.05.542.66.10 Salaries - Snow&lce Control 55,000.00 55,000.00 002.05.542.66.12 Overtime - Snow&lce Control 12,000.00 12,000.00 002.05.542.66.20 Benefits - Snow&lce Control 9,800.00 9,800.00 002.05.542.66.30 Supplies - Snow&lce Control 45,000.00 45,000.00 002.05.542.66.40 Services - Snow & Ice Control 1,000.00 1,000.00 002.05.542.70.10 Salaries - Roadside 90,000.00 90,000.00 002.05.542.70.12 Overtime - Roadside 2,400.00 2,400.00 002.05.542.70.20 Benefits - Roadside 13,800.00 13,800.00 002.05.542.70.30 Supplies - Roadside 12,000.00 12,000.00 002.05.542.70.40 Services- Roadside 71,000.00 71,000.00 002.05.542.90.40 Services- Maintenance Admin & Overhead 5,500.00 5,500.00 002.05.543.10.10 Salaries -Management 174,700.00 181,700.00 002.05.543.10.20 Benefits -Management 58,800.00 64,300.00 002.05.543.10.40 Services- Management 1,000.00 1,000.00 002.05.543.30.10 Salaries -General Services 665,291.00 714,722.00 002.05.543.30.12 Overtime - General Services 5,700.00 5,700.00 002.05.543.30.20 Benefits - General Services 369,492.00 410,889.00 002.05.543.30.30 Supplies - General Services 9,750.00 9,800.00 002.05.543.30.40 Services -General Services 426,300.00 437,495.00 002.05.543.50.30 Supplies -Facilities 3,000.00 3,000.00 002.05.543.50.40 Services -Facilities 10,000.00 10,000.00 Total Department: 05 - Public Works: 3,574,033.00 3,616,606.00 Department: 06 - Miscellaneous 002.06.597.00.00 Transfers Out 505,000.00 150,000.00 Total Department: 06 - Miscellaneous: 505,000.00 150,000.00 Department: 09 - Estimated Ending Cash 002.09.508.31.00 Restricted Ending Cash & Investments 0.00 4,912,400.00 002.09.508.51.01 Assigned Ending Cash & Investments 0.00 1,123,061.00 Total Department: 09 - Estimated Ending Cash: 0.00 6,035,461.00 Total Expense: 4,079,033.00 9,802,067.00 Total Fund: 002 - City Street Fund: 6,784,067.00 -6,784,067.00 Fund: 003 - Stabilization Fund Revenue Department: 00 - Revenues 003.00.397.00.00 Transfers In 190,000.00 0.00 Total Department: 00 - Revenues: 190,000.00 0.00 2027-2028 Preliminary Biennial Budget Fund Detail Department: 08 - Estimated Beginning Cash 003.08.308.91.00 Unassigned Beginning Cash & Investments 3,630,400.00 0.00 Total Department: 08 - Estimated Beginning Cash: 3,630,400.00 0.00 Total Revenue: 3,820,400.00 0.00 Expense Department: 09 - Estimated Ending Cash 003.09.508.91.00 Unassigned Ending Cash & Investments 0.00 3,820,400.00 Total Department: 09 - Estimated Ending Cash: 0.00 3,820,400.00 Total Expense: 0.00 3,820,400.00 Total Fund: 003 - Stabilization Fund: 3,820,400.00 -3,820,400.00 Fund: 103 - Criminal Justice Revenue Department: 00 - Revenues 103.00.313.71.00 Criminal Justice Funding 400,000.00 400,000.00 103.00.336.06.21 CJ Population 8,000.00 8,000.00 103.00.336.06.26 CJ Special Program 28,500.00 28,500.00 103.00.336.06.51 DUI Cities 1,500.00 1,500.00 Total Department: 00 - Revenues: 438,000.00 438,000.00 Department: 08 - Estimated Beginning Cash 103.08.308.31.00 Restricted Beginning Cash & Invest -Criminal Just 208,900.00 0.00 Total Department: 08 - Estimated Beginning Cash: 208,900.00 0.00 Total Revenue: ..._........... 646,900.00 438,000.00 Expense Department: 03 - Law Enforcement 103.03.521.10.40 Services -Administration 73,000.00 73,000.00 103.03.521.22.10 Salaries - Operations 115,200.00 130,000.00 103.03.521.22.12 Overtime - Operations 6,600.00 6,600.00 103.03.521.22.20 Benefits - Operations 34,420.00 39,020.00 103.03.521.22.30 Supplies - Operations 15,000.00 15,000.00 103.03.521.22.40 Services- Operations 283,000.00 283,000.00 103.03.562.00.40 Services - SAIVES 500.00 500.00 Total Department: 03 - Law Enforcement: 527,720.00 547,120.00 Department: 09 - Estimated Ending Cash 103.09.508.31.00 Restricted Ending Cash & Investments -CJ 0.00 10,060.00 Total Department: 09 - Estimated Ending Cash: 0.00 10,060.00 Total Expense: 527,720.00 557,180.00 Total Fund: 103 - Criminal Justice: 119,180.00 -119,180.00 Fund: 104 - Special Investigative Unit Revenue Department: 08 - Estimated Beginning Cash 104.08.308.31.00 Restricted Beginning Cash & Investments 110,700.00 0.00 Total Department: 08 - Estimated Beginning Cash: 110,700.00 0.00 Total Revenue: 110,700.00 0.00 Expense Department: 03 - Law Enforcement 104.03.521.21.30 Supplies - SIU Investigation 2,000.00 2,000.00 104.03.521.21.40 Services - SIU 2,000.00 2,000.00 Total Department: 03 - Law Enforcement: 4,000.00 4,000.00 Department: 09 - Estimated Ending Cash 104.09.508.31.00 Restricted Ending Cash & Investments 0.00 102,700.00 Total Department: 09 - Estimated Ending Cash: 0.00 102,700.00 Total Expense: 4,000.00 106,700.00 Total Fund: 104 - Special Investigative Unit: 106,700.00 -106,700.00 Fund: 107 - Community Events Revenue Department: 00 - Revenues 107.00.313.31.00 Hotel/Motel Sales and Use Tax 152,000.00 152,000.00 Total Department: 00 - Revenues: 152,000.00 152,000.00 Department: 08 - Estimated Beginning Cash 107.08.308.31.00 Restricted Beginning Cash & Investments -Tourism 150,000.00 0.00 2027-2028 Preliminary Biennial Budget Fund Detail 107.08.308.31.01 Restricted Beginning Cas & Investments -Comm E... 450,000.00 0.00 Total Department: 08 - Estimated Beginning Cash: 600,000.00 0.00 Total Revenue: 752,000.00 152,000.00 Expense Department: 07 - Administration 107.07.557.30.10 Salaries -Administrative 1,500.00 1,500.00 107.07.557.30.20 Benefits-Adminstrative 500.00 500.00 107.07.557.30.40 Services-Tourism-Admin 100,000.00 100,000.00 Total Department: 07 - Administration: 102,000.00 102,000.00 Department: 09 - Estimated Ending Cash 107.09.508.31.00 Restricted Ending Cash & Investments -Tourism 0.00 150,000.00 107.09.508.31.01 Restricted Ending Cash & Investments-Com Even... 0.00 550,000.00 Total Department: 09 - Estimated Ending Cash: 0.00 700,000.00 Total Expense: 102,000.00 802,000.00 Total Fund: 107 - Community Events: 650,000.00 -650,000.00 Fund: 109 - Real Estate Excise Tax Revenue Department: 00 - Revenues 109.00.318.34.00 Real Estate Excise Tax REET 1 800,000.00 800,000.00 109.00.318.35.00 Real Estate Excise Tax REET 2 800,000.00 800,000.00 Total Department: 00 - Revenues: 1,600,000.00 1,600,000.00 Department: 08 - Estimated Beginning Cash 109.08.308.31.01 Restricted Beginning Cash & Inv-REET 1 1,907,000.00 0.00 109.08.308.31.02 Restricted Beginning Cash & Inv-REET 2 4,800,000.00 0.00 Total Department: 08 - Estimated Beginning Cash: 6,707,000.00 0.00 Total Revenue: 8,307,000.00 1,600,000.00 Expense Department: 06 - Miscellaneous 109.06.597.00.01 Transfers Out-REET 1 886,670.00 712,720.00 109.06.597.00.02 Transfers Out-REET 2 5,879,950.00 299,250.00 Total Department: 06 - Miscellaneous: 6,766,620.00 1,011,970.00 Department: 09 - Estimated Ending Cash 109.09.508.31.01 Restricted Ending Cash & Inv-REET 1 0.00 1,907,610.00 109.09.508.31.02 Restricted Ending Cash & Inv-REET 2 0.00 220,800.00 Total Department: 09 - Estimated Ending Cash: 0.00 2,128,410.00 Total Expense: Total Fund: 109 - Real Estate Excise Tax: 6,766,620.00 1,540,380.00 3,140,380.00 -1,540,380.00 Fund: 111- Impact Mitigation Fee Revenue Department: 00 - Revenues 111.00.345.85.01 Parks Impact Fees 830,300.00 1,194,000.00 111.00.345.85.02 Transportation Impact Fees 963,600.00 1,990,800.00 Total Department: 00 - Revenues: 1,793,900.00 3,184,800.00 Department: 08 - Estimated Beginning Cash 111.08.308.31.01 Restricted Beginning Cash & Inv -Parks 5,020,000.00 0.00 111.08.308.31.02 Restricted Beginning Cash & Inv -Transport 8,034,000.00 0.00 111.08.308.31.03 Restricted Beginning Cash & Inv-Bayside 15,300.00 0.00 111.08.308.31.04 Restricted Beginning Cash& Inv -Sinclair Ridge M... 411,600.00 0.00 Total Department: 08 - Estimated Beginning Cash: 13,480,900.00 0.00 Total Revenue: 15,274,800.00 3,184,800.00 Expense Department: 06 - Miscellaneous 111.06.544.90.40 Misc - Impact Fees to Developers 209,000.00 209,000.00 111.06.597.01.00 Transfers -Out Parks 5,020,000.00 0.00 111.06.597.03.00 Transfer- Out Bayside SEPA Trans M 15,300.00 0.00 111.06.597.04.00 Transfers Out -Transportation 7,010,700.00 1,445,000.00 Total Department: 06 - Miscellaneous: 12,255,000.00 1,654,000.00 Department: 09 - Estimated Ending Cash 111.09.508.31.01 Restricted Ending Cash & Inv -Parks 0.00 2,024,300.00 2027-2028 Preliminary Biennial Budget Fund Detail 111.09.508.31.02 Restricted Ending Cash & Inv -Transport 0.00 2,526,300.00 Total Department: 09 - Estimated Ending Cash: 0.00 4,550,600.00 Total Expense: 12,255,000.00 6,204,600.00 Total Fund: 111- Impact Mitigation Fee: 3,019,800.00 -3,019,800.00 Fund: 206 - Bond Redemption Fund Revenue Department: 00 - Revenues 206.00.397.00.00 Transfers In 1,010,120.00 1,011,970.00 Total Department: 00 - Revenues: 1,010,120.00 1,011,970.00 Department: 08 - Estimated Beginning Cash 206.08.308.00.00 Beginning Fund Balance 1,044,410.00 0.00 Total Department: 08 - Estimated Beginning Cash: 1,044,410.00 0.00 Total Revenue: ....._........._ 2,054,530.00 1,011,970.00 Expense Department: 06 - Miscellaneous 206.06.591.18.70 Debt Repayment- General Services 294,600.00 310,350.00 206.06.591.76.70 Debt Repayment- Park Facilities 48,600.00 49,800.00 206.06.591.95.70 Debt Repayment- Streets 229,400.00 235,550.00 206.06.592.18.80 Interest & Other DS Cost- General Services 382,270.00 367,460.00 206.06.592.76.80 Interest & Other DS Cost- Park Facilities 6,600.00 5,500.00 206.06.592.95.80 Interest & Other DS Cost- Streets 48,650.00 43,310.00 Total Department: 06 - Miscellaneous: 1,010,120.00 1,011,970.00 Department: 09 - Estimated Ending Cash 206.09.508.00.00 Ending Fund Balance 0.00 1,044,410.00 Total Department: 09 - Estimated Ending Cash: 0.00 1,044,410.00 Total Expense: 1,010,120.00 ....._........._ 2,056,380.00 Total Fund: 206 - Bond Redemption Fund: 1,044,410.00 -1,044,410.00 Fund: 302 - Capital Construction Revenue Department: 00 - Revenues 302.00.337.00.00 Local Grants, Entitlements & Other Payments 8,500,000.00 0.00 302.00.367.11.00 Donations 3,579,770.00 0.00 302.00.391.10.00 GO Bonds Issued 16,539,230.00 0.00 302.00.397.00.00 Transfers In 6,577,000.00 195,000.00 Total Department: 00 - Revenues: 35,196,000.00 195,000.00 Department: 08 - Estimated Beginning Cash 302.08.308.51.00 Assigned Beginning Cash & Investments 1,156,100.00 0.00 Total Department: 08 - Estimated Beginning Cash: 1,156,100.00 0.00 Total Revenue: .............. 36,352,100.00 ........ 195,000.00 Expense Department: 05 - Public Works 302.05.594.18.10 Salaries & Wages 10,000.00 0.00 302.05.594.18.20 Benefits -ROW 15,000.00 0.00 302.05.594.18.60 Other Improvements -Gen Facilities 150,000.00 0.00 302.05.594.75.10 Salaries -Capital Expense -Culture & Recr Facil 121,600.00 127,700.00 302.05.594.75.20 Benefits -Capital Expense -Culture & Recr Facil 60,400.00 67,300.00 302.05.594.75.60 Capital Expense -Culture & Recreational Facilities 29,439,000.00 0.00 302.05.594.76.10 Salaries -Capital Exp-Park Facilities 1,000.00 0.00 302.05.594.76.20 Benefits -Capital Exp-Par Facilities 1,000.00 0.00 302.05.594.76.60 Capital Expenditures -Park Facilities 5,423,000.00 0.00 Total Department: 05 - Public Works: 35,221,000.00 195,000.00 Department: 09 - Estimated Ending Cash 302.09.508.51.00 Assigned Ending Cash & Investments 0.00 1,131,100.00 Total Department: 09 - Estimated Ending Cash: 0.00 1,131,100.00 Total Expense: 35,221,000.00 1,326,100.00 Total Fund: 302 - Capital Construction: 1,131,100.00 -1,131,100.00 Fund: 304 - Street Capital Projects Revenue Department: 00 - Revenues 304.00.333.20.20 Federal Grant -Indirect Dept. of Transportation 5,554,000.00 1,500,000.00 304.00.334.03.60 State Grant from Dept. of Transportation 583,000.00 0.00 2027-2028 Preliminary Biennial Budget Fund Detail 304.00.334.03.80 State Grant from TIB 39,000.00 0.00 304.00.334.04.21 DOC-Bay St Ped Path 970,000.00 0.00 304.00.397.00.00 Transfers In 7,972,000.00 1,595,000.00 Total Department: 00 - Revenues: 15,118,000.00 3,095,000.00 Department: 08 - Estimated Beginning Cash 304.08.308.51.00 Assigned Beginning Cash & Investments 151,800.00 0.00 Total Department: 08 - Estimated Beginning Cash: 151,800.00 0.00 Total Revenue: 15,269,800.00 3,095,000.00 Expense Department: 05 - Public Works 304.05.595.10.10 Salaries-Design/Eng 70,000.00 0.00 304.05.595.10.20 Benefits-Design/Eng 45,000.00 0.00 304.05.595.10.60 Capital Improvements -Design / Engineering 1,148,000.00 100,000.00 304.05.595.20.10 Salaries - ROW 15,000.00 0.00 304.05.595.20.20 Benefits - ROW 10,000.00 0.00 304.05.595.20.60 Capital Outlay -ROW 3,408,000.00 0.00 304.05.595.30.10 Salaries -Construction 57,000.00 15,000.00 304.05.595.30.20 Benefits -Construction 63,000.00 10,000.00 304.05.595.30.60 Other Impr.-Construction 10,302,000.00 2,970,000.00 Total Department: 05 - Public Works: 15,118,000.00 3,095,000.00 Department: 09 - Estimated Ending Cash 304.09.508.51.00 Assigned Ending Cash & Investments 0.00 151,800.00 Total Department: 09 - Estimated Ending Cash: 0.00 151,800.00 Total Expense: ...... 15,118,000.00 _.......... 3,246,800.00 Total Fund: 304 - Street Capital Projects: 151,800.00 -151,800.00 Fund: 411- Water Operating Revenue Department: 00 - Revenues 411.00.343.40.00 Water Sales -Residential 3,426,500.00 3,426,500.00 411.00.343.40.01 Water Sales -Commercial 903,400.00 903,400.00 411.00.343.40.02 Water Sales -Irrigation 302,700.00 302,700.00 411.00.343.41.00 Construction Water Sales 10,000.00 10,000.00 411.00.343.42.00 Other Fees & Charges - Connect & Misc 20,000.00 20,000.00 411.00.343.42.01 Water Inspection Fees 5,000.00 5,000.00 411.00.345.83.00 Plan Review Fees 2,000.00 2,000.00 411.00.345.89.00 Other Planning & Development Services 2,000.00 2,000.00 411.00.362.00.00 Rents & Leases 60,000.00 60,000.00 Total Department: 00 - Revenues: 4,731,600.00 4,731,600.00 Department: 08 - Estimated Beginning Cash 411.08.308.51.00 Asssigned Beginning Cash & Investments Total Department: 08 - Estimated Beginning Cash: Total Revenue: 2,989,000.00 0.00 2,989,000.00 0.00 7,720,600.00 4,731,600.00 Expense Department: 05 - Public Works 411.05.534.10.10 Salaries -Administration 1,219,505.00 1,281,653.00 411.05.534.10.12 Overtime - Administration 37,300.00 37,300.00 411.05.534.10.20 Benefits -Administration 526,510.00 578,135.00 411.05.534.10.30 Supplies - Administration 31,200.00 31,200.00 411.05.534.10.40 Services - Administration 1,488,199.90 1,502,699.90 411.05.534.20.30 Supplies - Distribution 258,500.00 258,500.00 411.05.534.20.40 Services - Distribution 216,800.00 104,800.00 411.05.534.30.30 Supplies - Source 117,000.00 107,000.00 411.05.534.30.40 Services - Source 335,004.00 285,004.00 411.05.534.40.30 Supplies - Storage 2,000.00 2,000.00 411.05.534.40.40 Services - Storage 6,000.00 56,000.00 Total Department: 05 - Public Works: 4,238,018.90 4,244,291.90 Department: 06 - Miscellaneous 411.06.597.00.02 Transfers Out (413) -Capital 731,500.00 0.00 411.06.597.00.03 Transfers Out (414) -Debt Service 855,000.00 854,100.00 Total Department: 06 - Miscellaneous: 1,586,500.00 854,100.00 2027-2028 Preliminary Biennial Budget Fund Detail Department: 09 - Estimated Ending Cash 411.09.508.51.00 Asssigned Ending Cash & Investments 0.00 1,529,289.20 Total Department: 09 - Estimated Ending Cash: 0.00 1,529,289.20 Total Expense: 5,824,518.90 6,627,681.10 Total Fund: 411- Water Operating: 1,896,081.10 -1,896,081.10 Fund: 412 - Water Stabilization Revenue Department: 08 - Estimated Beginning Cash 412.08.308.51.00 Asssigned Beginning Cash & Investments 1,269,000.00 0.00 Total Department: 08 - Estimated Beginning Cash: 1,269,000.00 0.00 Total Revenue: 1,269,000.00 0.00 Expense Department: 09 - Estimated Ending Cash 412.09.508.51.00 Asssigned Ending Cash & Investments 0.00 1,269,000.00 Total Department: 09 - Estimated Ending Cash: 0.00 1,269,000.00 Total Expense: 0.00 1,269,000.00 Total Fund: 412 - Water Stabilization: 1,269,000.00 -1,269,000.00 Fund: 413 - Water Capital Revenue Department: 00 - Revenues 413.00.334.04.20 State Grant form Dept. of Commerce 1,030,000.00 0.00 413.00.367.00.00 Water Capital Facility Fees 929,700.00 1,585,150.00 413.00.391.80.00 Intergovernmental Loan Proceeds 1,063,000.00 0.00 413.00.397.00.00 Transfers In 5,940,500.00 0.00 413.00.397.00.01 Transfers In (411) 731,500.00 0.00 Total Department: 00 - Revenues: 9,694,700.00 1,585,150.00 Department: 08 - Estimated Beginning Cash 413.08.308.51.00 Asssigned Beginning Cash & Investments 13,766,450.00 0.00 Total Department: 08 - Estimated Beginning Cash: 13,766,450.00 0.00 Total Revenue: 23,461,150.00 1,585,150.00 Expense Department: 05 - Public Works 413.05.534.10.40 Services -Water 20,000.00 33,300.00 413.05.594.34.10 Salaries -Capital Outlay 58,000.00 0.00 413.05.594.34.20 Benefits -Capital Outlay 52,500.00 0.00 413.05.594.34.60 Other Improvements -Water 13,678,500.00 0.00 Total Department: 05 - Public Works: 13,809,000.00 33,300.00 Department: 06 - Miscellaneous 413.06.597.00.00 Transfers Out (414) -Debt Service 1,062,800.00 1,095,000.00 Total Department: 06 - Miscellaneous: 1,062,800.00 1,095,000.00 Department: 09 - Estimated Ending Cash 413.09.508.51.00 Asssigned Ending Cash & Investments 0.00 9,046,200.00 Total Department: 09 - Estimated Ending Cash: 0.00 9,046,200.00 Total Expense: 14,871,800.00 10,174,500.00 Total Fund: 413 - Water Capital: 8,589,350.00 -8,589,350.00 Fund: 414 - Water Debt Service Revenue Department: 00 - Revenues 414.00.397.00.00 Transfers In (411) 855,000.00 854,100.00 414.00.397.00.01 Transfers In (413) 1,062,800.00 1,095,000.00 Total Department: 00 - Revenues: 1,917,800.00 1,949,100.00 Department: 08 - Estimated Beginning Cash 414.08.308.51.00 Assigned Beginning Cash & Investments 1,724,000.00 0.00 Total Department: 08 - Estimated Beginning Cash: 1,724,000.00 0.00 Total Revenue: 3,641,800.00 1,949,100.00 Expense Department: 06 - Miscellaneous 414.06.534.10.40 Other Reimbursement Agreements 134,000.00 170,000.00 414.06.591.34.70 Debt Repayment -Water Utilities 1,248,700.00 1,251,700.00 2027-2028 Preliminary Biennial Budget Fund Detail 414.06.592.34.80 Interest & Other DS Cost -Water Utilities 285,000.00 277,400.00 Total Department: 06 - Miscellaneous: 1,667,700.00 1,699,100.00 Department: 09 - Estimated Ending Cash 414.09.508.51.00 Assigned Ending Cash & Investmemts 0.00 2,224,100.00 Total Department: 09 - Estimated Ending Cash: 0.00 2,224,100.00 Total Expense: 1,667,700.00 3,923,200.00 Total Fund: 414 - Water Debt Service: 1,974,100.00 -1,974,100.00 Fund: 421- Storm Drainage Utility Revenue Department: 00 - Revenues 421.00.322.10.00 Stormwater Permit 20,000.00 20,000.00 421.00.343.10.00 Storm Drainage -Residential 1,829,300.00 1,884,200.00 421.00.343.10.01 Storm Drainage -Commercial 2,137,300.00 2,201,400.00 421.00.343.10.99 Decant Usage Fees 20,000.00 20,000.00 421.00.345.89.00 Stormwater Review 10,000.00 10,000.00 Total Department: 00 - Revenues: 4,016,600.00 4,135,600.00 Department: 08 - Estimated Beginning Cash 421.08.308.51.00 Asssigned Beginning Cash & Investments 3,126,100.00 0.00 Total Department: 08 - Estimated Beginning Cash: 3,126,100.00 0.00 Total Revenue: 7,142,700.00 4,135,600.00 Expense Department: 05 - Public Works 421.05.531.10.10 Salaries -Storm Drain GenAdm 910,999.00 957,451.00 421.05.531.10.12 Overtime - Storm Drain GenAdm 6,500.00 6,500.00 421.05.531.10.20 Benefits -Storm Drain GenAdm 435,853.00 478,953.00 421.05.531.10.30 Supplies -Storm Drain GenAdm 32,900.00 32,900.00 421.05.531.10.40 Services -Storm Drain GenAdm 1,039,500.00 1,069,110.00 421.05.531.20.30 Supplies - Operations 110,150.00 36,000.00 421.05.531.20.40 Services - Operations 42,100.00 40,100.00 421.05.594.31.60 Capital Outlay -Storm Drainage 200,000.00 0.00 Total Department: 05 - Public Works: 2,778,002.00 2,621,014.00 Department: 06 - Miscellaneous 421.06.597.00.00 Transfers Out 795,000.00 500,000.00 421.06.597.00.02 Transfers Out (424)- Debt Service 268,900.00 269,700.00 421.06.597.00.03 Transfers Out (422) -Stabilization 15,000.00 0.00 Total Department: 06 - Miscellaneous: 1,078,900.00 769,700.00 Department: 09 - Estimated Ending Cash 421.09.508.51.00 Asssigned Ending Cash & Investments 0.00 4,030,684.00 Total Department: 09 - Estimated Ending Cash: 0.00 4,030,684.00 Total Expense: 3,856,902.00 7,421,398.00 Total Fund: 421- Storm Drainage Utility: 3,285,798.00 -3,285,798.00 Fund: 422 - Storm Drainage Stabilization Revenue Department: 00 - Revenues 422.00.397.00.00 Transfers In 15,000.00 0.00 Total Department: 00 - Revenues: 15,000.00 0.00 Department: 08 - Estimated Beginning Cash 422.08.308.51.00 Asssigned Beginning Cash & Investments 729,900.00 0.00 Total Department: 08 - Estimated Beginning Cash: 729,900.00 0.00 Total Revenue: 744,900.00 0.00 Expense Department: 09 - Estimated Ending Cash 422.09.508.51.00 Asssigned Ending Cash & Investments 0.00 744,900.00 Total Department: 09 - Estimated Ending Cash: 0.00 744,900.00 Total Expense: 0.00 744,900.00 Total Fund: 422 - Storm Drainage Stabilization: 744,900.00 -744,900.00 Fund: 423 - Storm Drainage Capital Facil Revenue Department: 00 - Revenues 423.00.334.02.70 State Award from RCO 1,985,000.00 0.00 2027-2028 Preliminary Biennial Budget Fund Detail 423.00.343.10.00 Storm Drainage Capital Facility Fee 450,700.00 1,077,400.00 423.00.397.00.00 Transfers In 795,000.00 500,000.00 Total Department: 00 - Revenues: 3,230,700.00 1,577,400.00 Department: 08 - Estimated Beginning Cash 423.08.308.51.00 Asssigned Beginning Cash & Investments 2,661,600.00 0.00 Total Department: 08 - Estimated Beginning Cash: 2,661,600.00 0.00 Total Revenue: 5,892,300.00 1,577,400.00 Expense Department: 05 - Public Works 423.05.531.10.40 Services -Storm Drainage 9,500.00 22,650.00 423.05.594.31.10 Capital -Salaries 30,000.00 0.00 423.05.594.31.20 Capital -Benefits 20,000.00 0.00 423.05.594.31.60 Other Improvements 5,305,100.00 350,000.00 Total Department: 05 - Public Works: 5,364,600.00 372,650.00 Department: 09 - Estimated Ending Cash 423.09.508.51.00 Asssigned Ending Cash & Investments 0.00 1,732,450.00 Total Department: 09 - Estimated Ending Cash: 0.00 1,732,450.00 Total Expense: 5,364,600.00 ---....._.......... 2,105,100.00 Total Fund: 423 - Storm Drainage Capital Facil: _ __.......... 527,700.00 ........,— _._.......... -527,700.00 Fund: 424 - Storm Drainage Debt Service Revenue Department: 00 - Revenues 424.00.397.00.00 Transfers In (421) 268,900.00 269,700.00 Total Department: 00 - Revenues: 268,900.00 269,700.00 Department: 08 - Estimated Beginning Cash 424.08.308.51.00 Assigned Beginning Cash & Investments 274,200.00 0.00 Total Department: 08 - Estimated Beginning Cash: 274,200.00 0.00 Total Revenue: _.. �._._.......... 543,100.00 ........ 269,700.00 Expense Department: 06 - Miscellaneous 424.06.591.31.70 Debt Repayment -Storm Drainage Utilities 179,400.00 185,300.00 424.06.591.31.71 Intergovernmental Loan -DOE -Decant 13,100.00 13,300.00 424.06.592.31.80 Interest & Other DS Cost- Storm Drainage Utilities 72,700.00 67,800.00 424.06.592.31.81 Interest on Lt Debt -DOE Decant 3,700.00 3,300.00 Total Department: 06 - Miscellaneous: 268,900.00 269,700.00 Department: 09 - Estimated Ending Cash 424.09.508.51.00 Assigned Ending Cash & Investments 0.00 274,200.00 Total Department: 09 - Estimated Ending Cash: 0.00 274,200.00 Total Expense: ........ 268,900.00 _._. 543,900.00 Total Fund: 424 - Storm Drainage Debt Service: ...._.......... 274,200.00 .®....__......... -274,200.00 Fund: 431- Sewer Operating Revenue Department: 00 - Revenues 431.00.343.50.00 Sewer Services - Residential 5,486,700.00 5,486,700.00 431.00.343.50.01 Sewer Services - Commercial 1,135,700.00 1,186,800.00 431.00.343.50.02 Other Fees & Charges 15,000.00 15,000.00 431.00.343.50.03 Sewer Inspection Fees 10,000.00 10,000.00 431.00.345.83.00 Plan Review Fees 5,000.00 5,000.00 431.00.345.89.00 Sewer Concurrency 1,000.00 1,000.00 Total Department: 00 - Revenues: 6,653,400.00 6,704,500.00 Department: 08 - Estimated Beginning Cash 431.08.308.51.00 Asssigned Beginning Cash & Investments 9,420,000.00 0.00 Total Department: 08 - Estimated Beginning Cash: 9,420,000.00 0.00 Total Revenue: 16,073,400.00 6,704,500.00 Expense Department: 05 - Public Works 431.05.535.10.10 Salaries - Administration 1,290,008.00 1,353,628.00 431.05.535.10.12 Overtime - Administration 29,600.00 29,600.00 431.05.535.10.20 Benefits - Administration 525,411.00 576,713.00 431.05.535.10.30 Supplies - Administration 13,500.00 13,700.00 431.05.535.10.40 Services - Administration 1,150,079.90 1,182,670.90 2027-2028 Preliminary Biennial Budget Fund Detail 431.05.535.20.30 Supplies - Collections 219,500.00 219,500.00 431.05.535.20.40 Services - Collections 2,556,396.00 2,549,396.00 431.05.535.30.30 Supplies - Lift Stations 151,500.00 137,000.00 431.05.535.30.40 Services - Lift Stations 455,500.00 445,500.00 431.05.594.35.60 Capital Outlay -Sewer 350,000.00 0.00 Total Department: 05 - Public Works: 6,741,494.90 6,507,707.90 Department: 06 - Miscellaneous 431.06.597.00.00 Transfer Out (434) -Debt Service 843,200.00 843,600.00 431.06.597.00.03 Transfer Out (433) -Capital 1,838,000.00 200,000.00 Total Department: 06 - Miscellaneous: 2,681,200.00 1,043,600.00 Department: 09 - Estimated Ending Cash 431.09.508.51.00 Asssigned Ending Cash & Investments 0.00 5,803,897.20 Total Department: 09 - Estimated Ending Cash: 0.00 5,803,897.20 Total Expense: Total Fund: 431- Sewer Operating: 9,422,694.90 13,355,205.10 _.........._ _ ___ 6,650,705.10 -6,650,705.10 Fund: 432 - Sewer Stabilization Revenue Department: 08 - Estimated Beginning Cash 432.08.308.51.00 Asssigned Beginning Cash & Investments 1,844,000.00 0.00 Total Department: 08 - Estimated Beginning Cash: 1,844,000.00 0.00 Total Revenue: 1,844,000.00 0.00 Expense Department: 09 - Estimated Ending Cash 432.09.508.51.00 Asssigned Ending Cash & Investments 0.00 1,844,000.00 Total Department: 09 - Estimated Ending Cash: 0.00 1,844,000.00 Total Expense: 0.00 1,844,000.00 Total Fund: 432 - Sewer Stabilization: 1,844,000.00 -1,844,000.00 Fund: 433 - Sewer Capital Revenue Department: 00 - Revenues 433.00.334.04.20 State Grant from COM 433.00.367.00.00 Sewer Capital Facility Fees 433.00.391.80.00 Intergovernmental Loan Proceeds 433.00.397.00.00 Transfer In Total Department: 00 - Revenues: 138,750.00 0.00 1,479,600.00 3,389,800.00 986,250.00 0.00 1,838,000.00 200,000.00 4,442,600.00 3,589,800.00 Department: 08 - Estimated Beginning Cash 433.08.308.51.00 Asssigned Beginning Cash & Investments 15,122,300.00 0.00 Total Department: 08 - Estimated Beginning Cash: 15,122,300.00 0.00 Total Revenue: 19,564,900.00 3,589,800.00 Expense Department: 05 - Public Works 433.05.535.10.40 Services - Sewer 31,100.00 71,200.00 433.05.594.35.10 Salaries -Capital Outlay 40,000.00 0.00 433.05.594.35.20 Benefits -Capital Outlay 25,000.00 0.00 433.05.594.35.60 Other Improvements -Sewer 2,922,000.00 200,000.00 Total Department: 05 - Public Works: 3,018,100.00 271,200.00 Department: 06 - Miscellaneous 433.06.597.00.00 Transfer Out (434) Debt Service 432,000.00 432,000.00 Total Department: 06 - Miscellaneous: 432,000.00 432,000.00 Department: 09 - Estimated Ending Cash 433.09.508.51.00 Asssigned Ending Cash & Investments 0.00 19,001,400.00 Total Department: 09 - Estimated Ending Cash: 0.00 19,001,400.00 Total Expense: 3,450,100.00 19,704,600.00 Total Fund: 433 - Sewer Capital: 16,114,800.00 -16,114,800.00 Fund: 434 - Sewer Debt Service Revenue Department: 00 - Revenues 434.00.397.00.00 Transfer In (431) 843,200.00 843,600.00 434.00.397.00.01 Transfers In (433) 432,000.00 432,000.00 Total Department: 00 - Revenues: 1,275,200.00 1,275,600.00 2027-2028 Preliminary Biennial Budget Fund Detail Department: 08 - Estimated Beginning Cash 434.08.308.51.00 Assigned Beginning Cash & Investments 1,966,000.00 0.00 Total Department: 08 - Estimated Beginning Cash: 1,966,000.00 0.00 Total Revenue: 3,241,200.00 1,275,600.00 Expense Department: 06 - Miscellaneous 434.06.591.35.70 Debt Repayment -Sewer Utilities 848,500.00 859,700.00 434.06.592.35.80 Interest & Other DS Cost- Sewer Utilities 426,700.00 415,900.00 Total Department: 06 - Miscellaneous: 1,275,200.00 1,275,600.00 Department: 09 - Estimated Ending Cash 434.09.508.51.00 Asssigned Ending Cash & Investments Total Department: 09 - Estimated Ending Cash: Total Expense: Total Fund: 434 - Sewer Debt Service: Fund: 500 - Equipment Rental and Revolving Revenue Department: 00 - Revenues 500.00.348.01.00 Internal Services & Sales- O&M Police 500.00.348.01.02 Internal Services & Sales- O&M Building 500.00.348.01.03 Internal Services & Sales- O&M Engineering 500.00.348.01.04 Internal Services & Sales- O&M Parks 500.00.348.01.05 Internal Services & Sales- O&M Street 500.00.348.01.07 Internal Services & Sales- O&M Water 500.00.348.01.08 Internal Services & Sales- O&M Storm 500.00.348.01.09 Internal Services & Sales- O&M Sewer 500.00.348.01.12 Internal Services & Sales - O&M Facilities 500.00.348.01.13 Internal Services & Sales- O&M Code Enforcement 500.00.348.01.14 Internal Services & Sales- O&M Parking Enforce... 500.00.348.02.02 Internal Services - Replacement DCD 500.00.348.02.03 Internal Services - Replacement Engineering 500.00.348.02.04 Internal Services - Replacement Parks 500.00.348.02.05 Internal Services - Replacement Streets 500.00.348.02.07 Internal Services - Replacement Water 500.00.348.02.08 Internal Services - Replacement Storm 500.00.348.02.09 Internal Services - Replacement Sewer 500.00.348.02.11 Internal Services - Replacement Crim Justice 500.00.348.02.12 Internal Services - Replacement Facilities Total Department: 00 - Revenues: Department: 08 - Estimated Beginning Cash 500.08.308.51.01 Assigned Beginning Cash & Inv -IT 500.08.308.51.02 Assigned Beginning Cash & Inv-Admin 500.08.308.51.03 Assigned Beginning Cash & Inv -Police 500.08.308.51.04 Assigned Beginning Cash & Inv-DCD 500.08.308.51.05 Assigned Beginning Cash & Inv-PW 500.08.308.51.06 Assigned Beginning Cash & Inv -Street 500.08.308.51.07 Assigned Beginning Cash & Inv -Water 500.08.308.51.08 Assigned Beginning Cash & Inv -Storm 500.08.308.51.09 Assigned Beginning Cash & Inv -Sewer 500.08.308.51.11 Assigned Beginning Cash & Inv -Police 103 Total Department: 08 - Estimated Beginning Cash: Expense Department: 500.09.508.51.01 500.09.508.51.03 500.09.508.51.04 500.09.508.51.05 500.09.508.51.06 500.09.508.51.07 500.09.508.51.08 500.09.508.51.09 500.09.508.51.10 09 - Estimated Ending Cash Assigned End Cash & Inv -IT Assigned End Cash & Inv -Police Assigned End Cash & Inv-DCD Assigned End Cash & Inv-PW Assigned End Cash & Inv -Street Assigned End Cash & Inv -Water Assigned End Cash & Inv -Storm Assigned End Cash & Inv -Sewer Assigned End Cash & Inv -Court Total Revenue: 0.00 1,966,000.00 0.00 1,966,000.00 1,275,200.00 3,241,600.00 1,966,000.00 -1,966,000.00 490,516.00 363,571.00 23,900.00 25,300.00 31,900.00 33,800.00 58,500.00 61,700.00 118, 500.00 125, 200.00 75,900.00 80,100.00 149, 900.00 158, 200.00 91,500.00 96,000.00 41,800.00 44,000.00 5,900.00 6,200.00 12,600.00 13,400.00 0.00 25,083.00 0.00 20,500.00 0.00 34,033.00 110,500.00 110,500.00 48,800.00 48,800.00 142, 000.00 142, 000.00 112,300.00 112,300.00 200,000.00 226,300.00 0.00 25,867.00 1,714,516.00 1,752,854.00 67,400.00 0.00 37,200.00 0.00 1,424,930.00 0.00 254,100.00 0.00 480,800.00 0.00 1,293,400.00 0.00 367,700.00 0.00 993,300.00 0.00 919,100.00 0.00 410,300.00 0.00 6,248,230.00 0.00 7,962,746.00 1,752,854.00 0.00 49,600.00 0.00 1,256,930.00 0.00 179,183.00 0.00 394,300.00 0.00 1,514,400.00 0.00 465,300.00 0.00 1,277,300.00 0.00 1,143,700.00 0.00 75,900.00 2027-2028 Preliminary Biennial Budget Fund Detail 500.09.508.51.11 Assigned End Cash & Inv -Police 103 0.00 836,600.00 Total Department: 09 - Estimated Ending Cash: 0.00 7,193,213.00 Department: 10 - ER&R 500.10.548.30.10 Salaries-ER&R 320,945.00 333,611.00 500.10.548.30.12 Overtime - ER&R 4,100.00 4,100.00 500.10.548.30.20 Benefits-ER&R 122,071.00 133,620.00 500.10.548.30.30 Supplies-ER&R 182,300.00 119,800.00 500.10.548.30.40 Services-ER&R 202,900.00 135,740.00 500.10.548.50.40 Services -Fuel Depot (Charging Stations) 5,200.00 5,200.00 500.10.548.70.30 Fuel-ER&R 206,100.00 212,400.00 500.10.548.70.40 Insurance-ER&R 57,300.00 63,000.00 500.10.594.13.60 Capital Expenditures-Executive/Admin 55,000.00 0.00 500.10.594.18.60 Capital Expenditures-Eng/Centrl Svs, Facilities 91,000.00 0.00 500.10.594.21.60 Capital Expenditures -Law Enforcement 0.00 168,000.00 500.10.594.24.60 Capital Expenditures -Building Inspection 100,000.00 0.0_0 Total Department: 10 - ER&R: 1,346,916.00 1,175,471.00 Total Expense: _.........._._ 1,346,916.00 �... 8,368,684.00 Total Fund: 500 - Equipment Rental and Revolving: .........___ 6,615,830.00 ...._............ -6,615,830.00 Fund: 632 - Wastewater Treatment Facil Fee Revenue Department: 00 - Revenues 632.00.367.00.00 Capital Contri WWTF Fee 624,400.00 1,430,450.00 Total Department: 00 - Revenues: 624,400.00 1,430,450.00 Department: 08 - Estimated Beginning Cash 632.08.308.51.00 Assigned Beginning Cash & Investments 11,269,150.00 0.00 Total Department: 08 - Estimated Beginning Cash: 11,269,150.00 0.00 Total Revenue: 11,893,550.00 1,430,450.00 Expense Department: 05 - Public Works 632.05.535.20.40 Services -Collections 200,000.00 200,000.00 Total Department: 05 - Public Works: 200,000.00 200,000.00 Department: 09 - Estimated Ending Cash 632.09.508.51.00 Ending Beginning Cash & Investments 0.00 12,924,000.00 Total Department: 09 - Estimated Ending Cash: 0.00 12,924,000.00 Total Expense: 200,000.00 13,124,000.00 Total Fund: 632 - Wastewater Treatment Facil Fee: 11,693,550.00 -11,693,550.00 Report Total: 89,399,473.20 -89,399,473.20