HomeMy WebLinkAbout2025 07 14 Discussion Item 1 - FY 2026 Proposed BudgetDISCUSSION ITEMS ITEM 1
CITY COMMISSION AGENDA | JULY 14, 2025 WORKSHOP
TITLE
Fiscal Year 2026 Budget Overview and Discussion
SUMMARY
The total Proposed Budget for all City funds combined is approximately $79M
(excluding appropriations to fund balance), and represents a $8.9M, or 12.8%, increase
over the prior fiscal year’s budget. Total proposed General Fund spending of $26.6M
represents a $76K decrease or 0.2% over
the prior fiscal year. After careful review of the expenditures necessary to maintain
high quality government service and well-maintained public infrastructure, the FY 2026
budget is balanced with a proposed operating millage rate of 2.6200 per $1,000 of
value.
FUNDING SOURCE
RECOMMENDATION
Staff requests the Commission engage in a discussion of the FY 2026 budget proposed
herein.
3
4
THIS PAGE INTENTIONALLY LEFT BLANK
5
TABLE OF CONTENTS
Page Number
1. Budget Message
City Manager's Executive Summary i-xiii
Source & Application of Funds - Organization-Wide by Fund Type 1
Source & Application of Funds - Organization-Wide by Category 2
Source & Application of Funds - Organization-Wide by Classification 3
Source & Application of Funds - Organization-Wide by Function 4
Fund Balance/Fund Equity 5
Major Revenues 7
Personnel 13
Debt Service 15
Total Capital Outlay 18
2. Financial and Organizational Structure
Current Leadership 21
Organizational Chart 22
Financial / Fund Structure 23
Budget Process and Calendar 27
Budget, Financial, and Management Guidelines 29
3. Budget Data
GENERAL FUND
General Fund Fiscal Policy Tests 31
General Fund Sources by Classification 32
General Fund Applications by Function 33
General Fund Sources - Non-Departmental 34
General Fund Sources - Departmental 35
General Fund Applications by Department 36
Department/Division:
Executive - Applications/Personnel 38
1100 Commission 40
1200 City Manager 41
1210 City Clerk 42
General Government - Applications 43
1400 Legal Services 45
1900 General 46
Finance - Applications/Personnel 47
1300 General 49
1360 Utility Billing & Customer Service 50
Information and General Services - Applications/Personnel 51
1315 Human Resources 53
1600 Information Services - General 54
1910 Information Services - City Hall 55
1925 Risk Management 56
1935 Facilities Maintenance 57
7415 Marketing and Community Events 58
Public Works - Applications/Personnel 59
4100 Administration 61
4110 Roads and Rights of Way (ROW) Maintenance 62
1940 Fleet Maintenance 63
Community Development - Applications/Personnel 64
1500 Administration 66
1510 Long-Range Planning 67
1520 Urban Beautification 68
1530 Streetlighting 69
6
TABLE OF CONTENTS
Page Number
Police - Applications/Personnel 70
2100 Office of the Chief 72
2110 Criminal Investigations 73
2120 Community Services 74
2130 Operations 75
2140 Support Services 76
2150 Code Enforcement 77
Parks and Recreation - Applications/Personnel 78
7200 Administration 80
7220 Partnerships 81
7230 Parks & Grounds 82
7240 Program & Special Events 83
7250 Seniors 84
7400 Community Events 85
OTHER GOVERNMENTAL FUNDS
Source and Application of Funds - Multi-Year by Category 86
Sources Recap by Fund 87
Applications Recap by Fund 88
Special Revenue Funds
101 Police Education 89
102 Special Law Enforcement Trust - Local 90
103 Special Law Enforcement Trust - Federal 91
120 Transportation Improvement 92
121 Infrastructure Surtax Fund 93
130 Solid Waste/Recycling 97
140 Arbor 98
150 Transportation Impact Fee 99
151 Police Impact Fee 100
152 Fire Impact Fee 101
153 Park Impact Fee 102
180 Sewer Plant Replacement 109
Tuscawilla
160 TLBD Maintenance 103
261 TLBD Debt Service 104
162 Tuscawilla Phase III Special Assessment 106
Oak Forest
161 Oak Forest Maintenance 105
Debt Service
202 1999/2011 Debt Service 110
Capital Project
301 1999 Construction 111
302 Revolving Rehabilitation 112
303 Public Facilities (aka Perk Up Parks)113
305 Excellence in Customer Service Initiative 114
7
TABLE OF CONTENTS
Page Number
ENTERPRISE FUNDS
Enterprise Funds Overview by Classification 115
Enterprise Funds Recap 116
410/412 - Water and Sewer - Overview & Personnel 117
410 - Water and Sewer Utility
3600 Sources 119
3600 Applications 120
412 - Water and Sewer Service Availability 122
411 - Stormwater Utility - Overview & Personnel 123
3800 Applications - Operations 126
3810 Applications - Engineering 127
420 - Development Services - Overview & Personnel 128
2400 Plans and Inspections Division 130
Appendix
Glossary 131
5 - Year CIP 136
Historical Data 139
Please note: In order to enhance the readability of this document rows with zeros have been suppressed. Efforts have been taken to unhide all rows with
activity but due to the volume of accounts and the number of fiscal years represented in this document occasionally activity may exist in a hidden row.
Such a limitation is confined to presentation only and will not affect the fund balance or the related appropriation.
8
THIS PAGE INTENTIONALLY LEFT BLANK
9
BUDGET MESSAGE
10
THIS PAGE INTENTIONALLY LEFT BLANK
11
Executive Summary | Page i
July 1, 2025
To the Honorable Mayor, City Commissioners and Citizens of the City of Winter Springs, Florida:
I hereby transmit to you the recommended Fiscal Year 2026 Budget. Over the past several months,
Administration has worked to develop a responsible and stable budget that will maintain services,
while being respectful to taxpayers. Maintaining Winter Springs’ financial strength, stable outlook,
and excellent bond rating while keeping tax increases to a minimum are priorities.
The total Proposed Budget for all City funds combined is approximately $79M (excluding
appropriations to fund balance), and represents a $8.9M or 12.8%, increase over the prior fiscal year’s
budget. Total proposed General Fund spending of $26.6M represents a $76K decrease or 0.2% over
the prior fiscal year. After careful review of the expenditures necessary to maintain high quality
government service and well-maintained public infrastructure, the FY 2026 budget is balanced with
a proposed operating millage rate of 2.6200 per $1,000 of value.
Funding Outlook
Preliminary ad valorem taxable values,
as provided by the Seminole County
Property Appraiser (SCPA), are
projected to increase 6.0% in FY 2026.
At the proposed millage rate of 2.62
mills, the increase in taxable value is
anticipated to result in $538,889 of
increased property tax revenues in the
City’s General Fund as compared to
the FY 2025 budget. Of this increase,
approximately 1% is attributable to
new construction and annexations. An
individual property owner’s particular
tax bill depends upon several factors
including their property’s valuation
and taxable value, accumulated Save Our Homes savings, and the millage rate levied by the City as
well as other agencies (School Board, County, SJRWMD, etc.).
The City’s proposed millage rate represents approximately 16.0%, of a Winter Springs’ taxpayer’s total
property tax bill. Exclusive of a projected ad valorem revenue increase, overall General Fund revenue
sources for Fiscal Year 2026 are budgeted to increase an approximate 1.0% in those revenues from
the prior fiscal year.
12
Executive Summary | Page ii
Budget Methodology
The City’s Fiscal Year 2026 Proposed Budget was started with each department putting forth a
similar service level proposal. After a thorough zero-based line item review, each Director was then
tasked with reducing their expenditures to those which are justifiable and warranted. This was
accomplished with no increase in our millage rate and without reductions in the outstanding levels
of service provided to our citizens. This is a monumental task for Fiscal Year 2026 as we continue to
face additional challenges such as labor and supply shortages. This budget includes no additional
staff, inclusive of a concerted effort to reduce the reliance on outside consultants.
Personnel and related expenditures represent approximately 60.7% of total General Fund
expenditures. It is important that these costs be closely examined and monitored on an ongoing
basis. Evaluation of market salaries and benefits is regularly conducted to ensure a higher level of
retention and recruitment. Additionally, the City continues to examine and improve our overall
staffing structure for potential reorganization, to ensure we have the most efficient and effective use
of taxpayer resources.
A Look Back
Fiscal Year 2025 began as the City continued its focus on stormwater infrastructure improvements,
cleanup from Hurricane Milton, procurement of a Construction Manager at Risk (CMAR) for the east
and west water reclamation facilities, and Operation, Maintenance, and Management of water,
wastewater, and reuse facilities. The public works department continued its focus on City Wide
replacement of sidewalks and repaving of City streets.
As I embark on my tenure as City Manager, it is my continued goal to provide excellent customer
service, while maintaining the high level of fiscal responsibility that our residents have come to
expect. Some highlights over the current fiscal year are as follows:
Completion of Trotwood Park Pavilion
Creek debris and sediment removal through NRCS Grant Agreement
Substantial stormwater pipe relining
Go live with development tracker
Resurfaced 19,515 linear feet of roadway
15% reduction in overall crime for calendar year 2024
Summary information related to the Fiscal Year 2026 Proposed Budget is provided beginning on
page iii.
13
Executive Summary | Page iii
OVERALL BUDGET REVENUES
Based upon an operating millage assumption of 2.6200 mills, total revenues and transfers are
projected to increase by 25.8% in FY 2026. Inclusive of appropriations from fund balance, a total
increase of 13.9% is projected as follows:
FY 24/25 FY 25/26
Original Proposed
Budget Budget Change
General $24,656,628 $25,262,907 2.5%
Other Governmental $8,684,783 $11,660,805 34.3%
Enterprise $18,174,300 $27,857,636 53.3%
Sub-Total $51,515,711 $64,781,348 25.8%
Appropriations From Fund Balance $18,596,641 $15,085,381 (18.9%)
Total $70,112,352 $79,866,729 13.9%
OVERALL BUDGET EXPENDITURE
Total expenditures and transfers out are projected to increase by 12.8% in FY 2026. Inclusive of
appropriations to fund balance, a total increase of 13.9% is projected as follows:
FY 24/25 FY 25/26
Original Proposed
Budget Budget Change
General $26,691,028 $26,614,195 (0.3%)
Other Governmental $18,054,015 $19,140,141 6.0%
Enterprise $25,268,347 $33,252,398 31.6%
Sub-Total $70,013,390 $79,006,734 12.8%
Appropriations To Fund Balance $98,962 $859,995 769.0%
Total $70,112,352 $79,866,729 13.9%
OVERALL CHANGE IN FINANCIAL POSITION
The year-end fund balance in the General Fund is projected to decrease. While the operating
coverage is positive, there are approximately $1.3M in non-recurring and capital expenditures. Year-
end fund balances of the Other Governmental Funds (collectively) will decrease by $9.1M which is
largely due to capital projects in the Infrastructure Surtax Fund such as, resurfacing and stormwater
rehabilitation. The Enterprise fund equity (collectively) is budgeted to substantially decrease largely
due to increases in operating and CIP budget for the utility fund.
FY 24/25
Revised
Ending Fund
Bal/Equity
FY 25/26 Proposed
Ending Fund
Bal/Equity Change
General $9,596,593 $8,245,305 (14.1%)
Other Governmental $25,015,859 $15,910,523 (36.4%)
Enterprise $28,128,614 $22,733,852 (19.2%)
Total $62,741,066 $46,889,680 (25.3%)
14
Executive Summary | Page iv
Charges for
Service
31.9%
Approp from
Fund
18.9%
Ad Valorem
Tax
12.5%
Intergovernment
10.8%
Other …
Interfund …Franchise Fee
3.4%
Other
4.4%
Licenses & Permits…
Loan Proceeds
6.8%
Personnel
24.7%
Capital Outlay
32.5%
Services
12.2%
Utilities
7.5%
Repair and
Maintenance
9.1%
Debt Service
4.7%
Interfund Transfers
Out
2.6%Other
5.5%
Approp to Fund
1.1%
ORGANIZATION-WIDE SOURCES OF FUNDS
ORGANIZATION-WIDE APPLICATIONS OF FUNDS
Source % of Total
Charges for Service 31.9%
Approp from Fund 18.9%
Ad Valorem Tax 12.5%
Intergovernment 10.8%
Other Taxes 7.3%
Interfund Transfers In 2.6%
Franchise Fee 3.4%
Other 4.4%
Licenses & Permits 1.3%
Loan Proceeds 6.8%
100.0%
Application
% of Total
Personnel 24.7%
Capital Outlay 32.5%
Services 12.2%
Utilities 7.5%
Repair and Maintenance 9.1%
Debt Service 4.7%
Interfund Transfers Out 2.6%
Other 5.5%
Approp to Fund 1.1%
100.0%
15
Executive Summary | Page v
Ad Valorem
Tax
37.4%Utility Tax
15.4%
Intergovernment
- Half-Cent
10.6%
Franchise Fee
10.2%
Intergovernment -
Rev Sharing…
Communication
Service Tax…
Interfund
Transfers In
3.1%Other
6.0%
Approp from
Fund
5.1%
GENERAL FUND SOURCES OF FUNDS
Ad Valorem
In order to fund the FY 2026 Proposed Budget a total millage rate of 2.6200 mills is proposed.
FY 24/25
FY 25/26
Change
Operating Millage Rate 2.6200
2.6200
0.00
Incorporating the unchanged FY 2026 County MSTU millage rate (still preliminary), the combined
proposed millage rate to City taxpayers of 5.3849 represents a 0 millage increase as follows:
FY 24/25
FY 25/26
Change
Operating Millage Rate 2.6200
2.6200
0.0000
County MSTU (prelim) 2.7649
2.7649
0.0000
Total 5.3849
5.3849
0.0000
At 2.6200 mills, the FY 2026 operating millage rate would be 6% more than the estimated “rolled-
back” rate of 2.4730 mills, based on the preliminary ad valorem tax base as provided by the Seminole
County Property Appraiser (DR-420).
The preliminary FY 2026 ad valorem tax base compares to the base for FY 2025 as follows:
FY 24/25 FY 25/26 (DR-420) (DR-420*) Change
$3,737,722,164 $3,959,853,694 $222,161,530 / 6.0%
*Includes New Construction and Annexations of approximately $23.6M
Source % of Total
Ad Valorem Tax 37.4%
Utility Tax 15.4%
Intergovernment - Half-Cent 10.6%
Franchise Fee 10.2%
Intergovernment – Rev Sharing 6.0%
Communication Service Tax 6.2%
Interfund Transfers In 3.1%
Other 6.0%
Approp from Fund 5.1%
100.0%
16
Executive Summary | Page vi
Based on preliminary valuations and the proposed operating millage rate, projected FY 2026 net
ad valorem revenues are expected to increase $538,889 or 5.7% as follows:
FY 24/25 FY 25/26 (Adopted) (DR-420) Change
$9,420,926 $9,959,815 $538,889 / 5.7%
State Shared Revenues (Revenue Sharing and Half-Cent Sales Tax)
FY 2026 State Shared revenues are budgeted to decrease by $490,255 or (9.9%) as follows:
FY 24/25 FY 25/26 Change
$4,920,255 $4,430,000 ($490,255)/ (9.9%)
Local Communication Services Tax
Projected FY 2026 General Fund revenues from Local Communication Service Taxes are budgeted
to increase by $102,606 or 6.6% as follows:
FY 24/25 FY 25/26 Change
$1,547,394 $1,650,000 $102,606 / 6.6%
Electric Utility and Franchise Fee
Effective March 2014, the City executed a 10-year franchise agreement with Duke Energy that
maintains a franchise fee of 6% on base revenue. The franchise agreement with Duke Energy was
renewed in August 2023 by Ordinance 2023-09 for an additional ten years. In total, projected FY 2026
General Fund revenues from Electric Utility Taxes and Electric Franchise Fees are budgeted to stay
flat:
FY 24/25 FY 25/26 Change
$5,900,000 $5,900,000 $0 /0%
Other General Fund Sources
Other General Fund sources that include interfund transfers are expected to increase $405,387 or
20.2% as shown below.
FY 24/25 FY 25/26 Change
$2,000,857 $2,406,244 $405,387 / 20.2%
17
Executive Summary | Page vii
WATER & SEWER SOURCES
The budgeted revenues include rate adjustments per Ordinance 2023-13.
FY 24/25 FY 25/26 Change
$15,549,120 $18,374,280 $2,825,160 / 18.1%
In Fiscal Year 2025, the City procured a new vendor to assume the operation, maintenance, and
management services for the City's drinking water treatment, wastewater treatment, and reuse
utilities.
The City is committed to achieving the highest quality of potable water for its residents, and has
several capital projects on the horizon. These projects include, Flow Meter Replacements, Water
Main Replacements, SCADA Migration (WTP 1, WTP 2, & WTP 3), PLC and SCADA replacement at
WTP 2, and Sheoah Blvd Water Main Replacement. The City continually utilizes and analyzes its
potable hydraulic model to make recommendations to improve water aesthetics and upgrade the
City’s current water infrastructure. This hydraulic model has been a tool in guiding compliance
efforts for national, state, and local regulatory requirements, including the Revised Lead and Copper
Rule and annual fire hydrant inspections.
During the year the City procured the Construction Manager at Risk (CMAR) for the replacement of
the two Wastewater Treatment Facilities. The City has contracted Carollo Engineers, Inc. to design
the new WWTPs. The East Treatment Plant project is currently in submission to FDEP for State
Revolving Loan Project inclusion. The West Treatment Plant project design is intended to start at
the end of Fiscal Year 2026. Additionally the planned projects for the Wastewater system in FY 2026
includes, Lift Station 5 East upgrades, Lift Station Radio and PLC upgrades, enhanced resiliency and
redundancy at lift stations, and ongoing Sewer Main replacements.
The City submitted a State Appropriation request for partial funding for the reclaim extension on
Michael Blake Blvd. Other projects proposed for future years include, Oak Forest ground storage
tank controls improvements, RIB site improvements, and ongoing Reclaim Water Main
replacements.
DEVELOPMENT SERVICES REVENUES
Revenues in the Development Services Fund are projected to increase by $111,500 or 10.9% as follows:
FY 24/25 FY 25/26 Change
$1,020,500 $1,132,000 $111,500 / 10.9%
Revenues for FY 25/26 are projected to be higher than FY 24/25. Diversification of the property tax
base remains an important focus for the City. The 132-unit Hickory Grove Townhomes is still currently
under construction. Commercial development demand continues to grow, with Sutton Crossing
Retail Project, Seahawk Cove Extension, and Town Center Retail, as well as several other commercial
projects in the development review process.
18
Executive Summary | Page viii
OTHER RATES AND CHARGES
Oak Forest Wall Maintenance & Debt Service Funds
The Oak Forest Maintenance assessment remains unchanged at $60/BU as compared to the legal
maximum of $63/BU. A rate study is currently underway to propose a new legal maximum to ensure
revenues are sufficient to cover costs in the future.
TLBD Maintenance & Debt Service Funds - Phases I and II
The TLBD Maintenance assessment was unchanged since FY 2010, when the annual assessment
was decreased to $120/ERU from the legal maximum of $128/ERU until FY24. For FY 2026, the rate
has been tentatively doubled. The assessment for this maintenance fund is insufficient due to
significant repairs, inflation and increased labor costs and will require reevaluation. A rate study is
currently underway and will propose a new legal maximum as well as a new rate to be set.
Tuscawilla III Special Assessment Fund
The Tuscawilla III assessment district has both a capital and maintenance assessment. The capital
assessment is utilized for the annual debt service on an internal 20-year loan, which financed a
capital project relative to the existing Tuscawilla Units 12/12A wall. In FY 2024, there was an increase
to the capital assessment from $85/BU to $88/BU. For FY 2026, the rate will remain at the legal limit
of $88/BU. The maintenance assessment of $87/BU remains unchanged. Both assessments are now
at the legal maximum of $88/BU and $87/BU, respectively. The assessments for this fund are
insufficient. A rate study is currently underway and will propose a new legal maximum as well as a
new rate to be set for the maintenance .
19
Executive Summary | Page ix
Infrastructure Surtax Fund
In November of 2024, a countywide precinct referendum resulted in an additional 1% (i.e. 1 cent) local
government infrastructure sales surtax upon taxable transactions occurring in Seminole County.
The tax went into effect on January 1, 2025 and will expire December 31, 2034. The proceeds are to
be utilized for qualified public infrastructure projects and are distributed 25% to the School Board,
50% to the County and the remaining 25% of net revenues distributed according to a statutory
formula to the County and all Seminole municipalities. Per the interlocal agreement, the Winter
Springs’ distribution percentage is 3.83%, which may be utilized for public infrastructure as defined
in the Florida statutes [Section 212.055(2)(d)].
Solid Waste Fund
The City entered into a Solid Waste Franchise Agreement with Waste Pro of Florida, Inc. on March 1,
2006. The weekly service includes two solid waste, one recycling and one yard waste pickup. The
recent competitive bidding experiences of other nearby municipalities and counties did not result
in favorable outcomes for their residents. As a result of that evaluation, staff recommended that the
Commission grant a long-term extension to Waste Pro of Florida because such extension would be
more economically advantageous to the citizens of Winter Springs than competitively bidding solid
waste services in the current market. The long term extension was authorized on May 10, 2021 by
Ordinance 2021-03 and became effective March 1, 2022 following the expiration of the previous
addendum. It will remain in effect through February 28, 2027, with three additional one-year
extensions available upon mutual request.
The residential rate of $18.10 charged to customers remained unchanged for over 18 years. This rate
increased in FY24 to $22.81 , in FY25 to $28.74, and in FY26 to $30.17(Resolution 2023-35).
Impact Fee Funds
In 2016, the City Commission adopted Ordinance 2016-10 amending the City's transportation
impact fee schedule. For most commercial and residential land uses, the new transportation
impact fees are significantly lower than the previous fees. In 2017, the City Commission adopted
Ordinance 2017-16, which reduced police and fire impact fees while an increase was warranted for
park impact fees. Impact fee revenues are not budgeted until received.
20
Executive Summary | Page x
EXPENDITURE HIGHLIGHTS
PERSONNEL COSTS
Personnel costs include employee salaries, FICA, health and life insurance, worker’s comp, and
retirement benefits. These costs account for the majority of the City’s operating expenditures. Some
of the challenges we have faced in previous fiscal years, that continue to be a challenge into FY 2026
are a volatile labor market, increases to minimum wage, additional staffing needed to maintain
critical components of City infrastructure, increased inflation, and the impact of older generations
retiring in large numbers. In order to face these challenges and to maintain our competitive
advantage for recruiting and retention, we regularly review processes and search for
efficiencies/process automation. We have made market adjustments to salaries and pay ranges.
Included in this budget is a 4% increase for qualified employees to assist with cost of living increases.
Additionally an increase in Health Insurance premiums of 8% has been included into the totals
below. Personnel costs, totaling $19,740,815 are proposed to increase 6.3% over the prior fiscal year
as follows:
FY 24/25 FY 25/26
Original Proposed
Budget Budget Change
General $15,057,514 $18,163,480 7.3%
Enterprise $3,510,810 $3,577,335 1.9%
Total $18,568,324 $19,740,815 6.3%
Staffing and Wages - Full-time headcount has decreased this year. As part of our commitment to
maintaining high standards positions were streamlined, vacancies re-evaluated, and job duties re-
aligned. The total full-time headcount for FY 2026 accompanied by trailing historical data follows:
Pension - Funding of the City’s Defined Benefit Pension Plan is an important and critical area of
focus. Due to the nature of a Defined Benefit plan, the City is statutorily obligated to provide funding
sufficient to keep the plan actuarially sound. In a typical Defined Benefit plan structure, market
gains are expected to fund the majority of this financial obligation. However, when market
conditions result in losses and an associated decrease in plan assets, the City is obligated to fund
these losses to the extent necessary to make the plan “actuarially whole.” Thus, a Defined Benefit
plan and its associated benefit structure and contractual liability must be proactively monitored and
6.85 6.50
4.61 4.57 4.05 4.46 4.52 4.78 4.77
0.10
2.10
4.10
6.10
8.10
FY10 FY11 FY19 FY20 FY21 FY22 FY23 FY24 FY25
Employees per 1,000 Residents
FY10 FY11 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26
Full-
Time 228 217 |
| 172 177 158 174 175 187 188 184
21
Executive Summary | Page xi
reviewed in order to ensure the City’s fiscal ability to meet its related statutory obligation, as well as
to gauge and ensure the sustainability of the plan. Administration is currently working with our
actuarial team to review enhanced benefit options under the plan.
Pension plan funding levels have improved significantly over the past fourteen years. The vested
benefit security ratio increased from 62.4% in FY 2011 to 88.3% as of October 1, 2023. The vested benefit
security ratio for the plan year ended 2024 is 90.8%. The smoothed investment return was 9.38% and
was higher than 6.75% the assumed rate of return.
Health Insurance - In FY 2012, the City migrated away from an HMO-type health insurance plan in
favor of Major Medical (high deductible) benefit plan structure, inclusive of an HSA (Health Savings
Account). To meet the demands of the current labor market, we have offered a traditional PPO plan,
as a buy-up option to employees, in addition to subsidizing dependent and family medical
premiums. Additionally, the City continues its proactive healthcare program which includes:
education, wellness programs and financial incentives. The City is committed to a balanced
employer-employee cost sharing and accountability benefit plan.
OPERATING COSTS
FY 2026 Operating Costs, totaling $27,394,913 are proposed to increase 5.6% from the prior fiscal
year as follows:
FY 24/25 FY 25/26
Original Proposed
Budget Budget Change
General $8,525,229 $8,121,259 (4.7%)
Other Governmental $5,434,453 $6,382,437 17.4%
Enterprise $11,974,805 $12,891,217 7.7%
Total $25,934,487 $27,394,913 5.6%
General Fund changes in operating costs by department are as follows:
FY 24/25 FY 25/26
Original Proposed
Budget Budget Change
Information & General Gov't $2,612,743 $2,566,877 (1.8%)
Community Development $1,832,860 $1,667,317 (9.0%)
Parks & Recreation $1,609,325 $1,567,085 (2.6%)
Police $1,702,916 $1,613,670 (5.2%)
Finance $274,911 $274,556 (0.1%)
Public Works $315,599 $265,753 (15.8%)
Executive $176,875 $166,001 (6.1%)
Total $8,525,229 $8,121,259 (4.7%)
During the zero based line item review process all departments identified ways to reduce operating
expenditures.
22
Executive Summary | Page xii
CAPITAL OUTLAY
Capital Outlay includes capital improvements such as land, improvements to land and capital
equipment defined as vehicles and equipment over $5,000 in value with a useful life greater than
one year. FY 2026 Capital Outlay, totaling $25.9M is 31.7% more than last year’s budget as follows:
FY 24/25 FY 25/26
Original Proposed
Budget Budget Change
General $1,893,285 $1,054,456 (44.3%)
Other Governmental $11,205,273 $11,344,500 1.2%
Enterprise $6,634,000 $13,590,000 104.9%
Total $19,732,558 $25,988,956 31.7%
The substance of the FY 2026 capital budget appears in the Infrastructure Surtax Fund,
Transportation-related Funds, Impact Fee Funds (Transportation, Park), Sewer Plant Replacement
(ARPA/SRFL) Fund, Capital Project Funds and Enterprise Funds which are funded by infrastructure
surtax, developer fees, grants and/or user fees. General Government Vehicles are funded in the
General Fund. A detailed capital list begins on page 18.
GENERAL FUND FISCAL POLICY TEST
Each year, the General Fund is tested to determine if the fund complies with three internal fiscal
policies/guidelines as follows:
1. That sufficient recurring revenue exist to pay for all recurring costs, thus avoiding the use of
non-recurring revenues and fund balances to fund recurring costs.
2. That sufficient recurring and non-recurring revenues are available to fund non-recurring
costs.
3. That the 25% fund balance policy is being maintained (fund balance equal to or exceeding
25% of personnel and operating costs).
All three policies are being satisfied for FY 2026.
23
Executive Summary | Page xiii
BUDGET CALENDAR
A Commission workshop to consider the Fiscal Year 2026 Proposed Budget is scheduled for July 14,
2025. In accordance with TRIM law, a proposed millage rate is required to be adopted by August 4,
2025. Therefore, consideration and adoption of the tentative millage cap is scheduled for the July
14th regular Commission meeting. The first public hearing for adoption of the Fiscal Year 2026
Budget is scheduled for September 8, 2025 and the final public hearing is scheduled for September
22, 2025.
ACKNOWLEDGEMENTS
I would like to thank the Mayor and Commission for their leadership and guidance. I want to
recognize the Department Heads for their professionalism and thoughtful budget preparation,
and their dedication to our community. We are extremely fortunate to have such a professional
and skilled staff that is committed to excellence. I do need to single out our budget team: Finance
Director Holly Queen, Budget Manager Michelle Rozanski, Payroll and Benefits Administrator Kim
Aviles and Director of Administrative Services and Operations Brian Dunigan for their invaluable
assistance in helping me prepare this budget.
The City’s leadership team is committed to moving Winter Springs forward and building a
sustainable community. I respectfully recommend adoption of the attached Fiscal Year 2026
budget as submitted.
Respectfully submitted,
Kevin A. Sweet, MPA, ICMA-CM
City Manager
24
- Adopted
FY 22/23 FY 23/24 FY 24/25 FY 25/26
Fund Type Actual Actual Budget Budget
General $23,997,128 $34,249,641 $24,656,628 $25,262,907
Other Governmental:
Special Revenue $10,784,263 $20,969,942 $6,663,110 $9,045,754
Special Assessment $730,776 $995,312 $748,673 $1,293,051
Debt Service $1,299,156 $1,320,054 $1,235,000 $1,285,000
Capital Project $601,413 $700,324 $38,000 $37,000
Enterprise $16,884,461 $30,477,769 $18,174,300 $27,857,636
Total Sources (exclusive of approp)$54,297,197 $88,713,042 $51,515,711 $64,781,348
Total Appropriations FROM Funds $5,344,827 $2,729,907 $18,596,641 $15,085,381
Total Sources $59,642,024 $91,442,949 $70,112,352 $79,866,729
Adopted
FY 22/23 FY 23/24 FY 24/25 FY 25/26
Fund Type Actual Actual Budget Budget
General $23,214,250 $32,437,021 $26,691,028 $26,614,195
Other Governmental:
Special Revenue $8,645,151 $19,584,734 $14,234,736 $15,496,943
Special Assessment $638,302 $812,769 $856,774 $1,249,197
Debt Service $1,274,999 $1,275,000 $1,277,505 $1,278,501
Capital Project $2,105,263 $2,075,806 $1,685,000 $1,115,500
Enterprise $13,867,457 $14,242,212 $25,268,347 $33,252,398
Total Applications (exclusive of approp)$49,745,422 $70,427,542 $70,013,390 $79,006,734
Total Appropriations TO Funds $9,896,602 $21,015,407 $98,962 $859,995
Total Applications *$59,642,024 $91,442,949 $70,112,352 $79,866,729
*Includes interfund transfers of:$4,964,064 $23,011,268 $1,952,008 $2,089,908
Source and Application of Funds
Fiscal Year 2025-2026 Budget
1 25
ALL FUNDS - SUMMARY
Source/Application Category
Original Revised
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Actual Actual Budget Budget Budget
SOURCES
Revenues
GeneralGeneral $23,233,064 $23,498,373 $23,919,620 $24,108,747 $24,447,999
Other GovtOther Governmental $9,275,608 $21,725,632 $7,469,783 $18,296,782 $10,385,805
Enterprise Enterprise $16,824,461 $20,477,769 $18,174,300 $18,678,059 $27,857,636
TOTAL REVENUES $49,333,133 $65,701,774 $49,563,703 $61,083,588 $62,691,440
Transfers
GeneralGeneral $764,064 $10,751,268 $737,008 $737,008 $814,908
Other GovtOther Governmental $4,140,000 $2,260,000 $1,215,000 $1,215,000 $1,275,000
Enterprise Enterprise $60,000 $10,000,000 $0 $0 $0
TOTAL TRANSFERS $4,964,064 $23,011,268 $1,952,008 $1,952,008 $2,089,908
Total Sources * $54,297,197 $88,713,042 $51,515,711 $63,035,596 $64,781,348
APPLICATIONS
Personnel Services
GeneralGeneral $12,144,994 $13,714,126 $15,057,514 $15,057,514 $16,163,480
Other GovtOther Governmental $0 $0 $0 $0 $0
Enterprise Enterprise $2,673,015 $3,053,164 $3,510,810 $3,471,810 $3,577,335
TOTAL PAYROLL $14,818,009 $16,767,290 $18,568,324 $18,529,324 $19,740,815
Operating
GeneralGeneral $5,099,277 $5,940,374 $8,525,229 $8,886,311 $8,121,259
Other GovtOther Governmental $5,628,079 $5,123,723 $5,434,453 $7,303,589 $6,382,437
Enterprise Enterprise $10,350,322 $10,358,055 $11,974,805 $12,232,144 $12,891,217
TOTAL OPERATING $21,077,678 $21,422,152 $25,934,487 $28,422,044 $27,394,913
Debt Service
GeneralGeneral $160,545 $160,545 $0 $0 $0
Other GovtOther Governmental $1,292,720 $1,409,923 $1,414,289 $1,414,289 $1,413,204
Enterprise Enterprise $936,643 $995,823 $2,411,724 $2,411,724 $2,378,938
TOTAL DEBT SERVICE $2,389,908 $2,566,291 $3,826,013 $3,826,013 $3,792,142
Transfers
GeneralGeneral $4,200,000 $11,710,000 $1,215,000 $1,215,000 $1,275,000
Other GovtOther Governmental $0 $10,550,000 $0 $0 $0
Enterprise Enterprise $764,064 $751,268 $737,008 $737,008 $814,908
TOTAL TRANSFERS $4,964,064 $23,011,268 $1,952,008 $1,952,008 $2,089,908
Capital
GeneralGeneral $1,609,434 $911,976 $1,893,285 $2,007,978 $1,054,456
Other GovtOther Governmental $5,742,916 $6,664,663 $11,205,273 $18,434,464 $11,344,500
Enterprise Enterprise $5,307,756 $2,361,006 $6,634,000 $7,393,892 $13,590,000
TOTAL CAPITAL $12,660,106 $9,937,645 $19,732,558 $27,836,334 $25,988,956
Total Applications *$55,909,765 $73,704,646 $70,013,390 $80,565,723 $79,006,734
*Total Sources and Applications are exclusive of Appropriations To/From Fund Balance. Total Applications for FY 22/23 and
FY23/24 do not tie to Applications (prev. pg. sub-total) as a result of Enterprise Funds' expenditures which do not decrease fund
equity due to balance sheet capitalization.
2 26
Original
Actuals Budget Budget
Source FY 24 FY 25 FY 26
Charges for Service $19,493,799 21.3% $20,788,534 29.7% $25,492,676 31.9%
Ad Valorem Tax $8,031,892 8.8% $9,420,926 13.4% $9,959,815 12.5%
Utility Tax $3,909,907 4.3% $3,849,900 5.5% $4,097,048 5.1%
Intergovernment - Half-Cent $2,943,169 3.2% $3,106,716 4.4% $2,830,000 3.5%
Franchise Fee $2,694,583 2.9% $2,917,296 4.2% $2,719,800 3.4%
Interfund Transfers In $23,011,268 25.2% $1,952,008 2.8% $2,089,908 2.6%
Intergovernment - Rev Sharing $1,853,122 2.0% $1,813,539 2.6% $1,600,000 2.0%
Intergovernment - Other $10,996,812 12.0% $2,306,895 3.3% $1,591,100 2.0%
Communication Service Tax $1,506,692 1.6% $1,547,394 2.2% $1,650,000 2.1%
Miscellaneous $8,410,182 9.2% $1,136,750 1.6% $2,141,335 2.7%
Licenses & Permits $1,130,659 1.2% $985,200 1.4% $1,063,000 1.3%
Intergovernment - Local Infrastructure $3,065,232 3.4% $750,000 1.1% $2,580,000 3.2%
Special Assessments $717,629 0.8% $745,353 1.1% $1,289,566 1.6%
Fines & Forfeitures $171,406 0.2% $104,700 0.1% $105,100 0.1%
Other Taxes $144,850 0.2% $90,500 0.1% $120,000 0.2%
Loan Proceeds $0 0.0%$0 0.0% $5,452,000 6.8%
Impact Fees $631,840 0.7%$0 0.0%$0 0.0%
Approp from Fund $2,729,907 3.0% $18,596,641 26.5% $15,085,381 18.9%
Total Sources $91,442,949 100.0% $70,112,352 100.0% $79,866,729 100.0%
Original
Actuals Budget Budget
Application FY 24 FY 25 FY 26
Personnel $16,767,290 18.3% $18,568,324 26.5% $19,740,815 24.7%
Capital Outlay $7,576,639 8.3% $19,732,558 28.1% $25,988,956 32.5%
Services $9,423,394 10.3% $9,858,069 14.1% $9,708,504 12.2%
Repair and Maintenance $3,675,049 4.0% $5,830,346 8.3% $7,229,170 9.1%
Utilities $5,408,059 5.9% $5,702,852 8.1% $6,029,865 7.5%
Debt Service $1,650,193 1.8% $3,826,013 5.5% $3,792,142 4.7%
Other Operating $1,664,709 1.8% $2,646,256 3.8% $2,650,615 3.3%
Interfund Transfers Out $23,011,268 25.2% $1,952,008 2.8% $2,089,908 2.6%
Supplies $806,015 0.9% $1,388,839 2.0% $1,266,770 1.6%
Fuel $387,421 0.4% $430,390 0.6% $432,254 0.5%
Grants & Aids $57,505 0.1%$77,735 0.1%$77,735 0.1%
Approp to Fund $21,015,407 23.0% $98,962 0.1% $859,995 1.1%
Total Applications $91,442,949 100.0% $70,112,352 100.0% $79,866,729 100.0%
Organization-Wide
% of
Total
% of
Total
% of
Total
Source and Application of Funds
by Classification
% of
Total
% of
Total
% of
Total
3 27
Original
Actuals Budget Budget
Source FY 24 FY 25 FY 26
Non-Department $57,303,592 62.7% $23,649,009 33.7% $30,774,843 38.5%
Water & Sewer $14,778,394 16.2% $15,795,720 22.5% $18,621,580 23.3%
Public Works $9,724,061 10.6% $6,664,072 9.5% $8,353,728 10.5%
General Government $1,412,533 1.5% $1,252,000 1.8% $1,310,000 1.6%
Stormwater $1,139,985 1.2% $1,067,080 1.5% $1,849,056 2.3%
Protective Inspections $1,115,088 1.2% $960,500 1.4% $1,036,000 1.3%
Community Development $1,155,302 1.3% $807,873 1.2% $1,375,051 1.7%
Finance $894,848 1.0% $737,008 1.1% $814,908 1.0%
Parks & Recreation $528,107 0.6% $321,294 0.5% $441,682 0.6%
Police $344,311 0.4% $167,175 0.2% $114,000 0.1%
Fire $188,210 0.2% $56,000 0.1% $50,000 0.1%
Executive & Legislative $55,360 0.1% $37,980 0.1% $40,500 0.1%
Information Services $73,251 0.1%$0 0.0%$0 0.0%
Approp from Fund $2,729,907 3.0% $18,596,641 26.5% $15,085,381 18.9%
Total Sources $91,442,949 100.0% $70,112,352 100.0% $79,866,729 100.0%
Original
Actuals Budget Budget
Application FY 24 FY 25 FY 26
Water & Sewer $21,544,322 23.6% $20,986,889 29.9% $30,134,629 37.7%
Public Works $10,720,220 11.7% $15,794,554 22.5% $15,156,543 19.0%
Police $9,323,901 10.2% $10,680,351 15.2% $11,011,193 13.8%
Information Services $3,826,553 4.2% $4,706,467 6.7% $4,866,889 6.1%
Community Development $3,724,752 4.1% $4,448,534 6.3% $4,613,233 5.8%
Parks & Recreation $3,177,767 3.5% $4,236,780 6.0% $3,367,444 4.2%
Protective Inspections $1,681,257 1.8% $2,456,533 3.5% $2,813,660 3.5%
General Government $12,157,482 13.3% $2,310,451 3.3% $2,333,796 2.9%
Stormwater $1,284,215 1.4% $1,824,925 2.6% $2,004,109 2.5%
Finance $1,808,719 2.0% $1,763,715 2.5% $1,858,257 2.3%
Executive & Legislative $628,354 0.7% $804,191 1.1% $846,981 1.1%
Non-Department $550,000 0.6%$0 0.0%$0 0.0%
Approp to Fund $21,015,407 23.0% $98,962 0.1% $859,995 1.1%
Total Applications $91,442,949 100.0% $70,112,352 100.0% $79,866,729 100.0%
% of
Total
% of
Total
% of
Total
Organization-Wide
Source and Application of Funds
by Function
% of
Total
% of
Total
% of
Total
4 28
PROJECTED CHANGES IN FUND BALANCE
Governmental Funds - Major/Non-Major in the Aggregate
Original Revised
FY 24/25 FY 24/25 FY 25/26
Budget Budget Budget
GENERAL FUND
Sources $24,656,628 $24,845,755 $25,262,907
Applications $26,691,028 $27,166,803 $26,614,195
Appropriation To (From) Fund Balance ($2,034,400)($2,321,048)($1,351,288)
FUND BALANCE - October 1 $9,085,506 $11,917,641 $9,596,593
Appropriation TO (FROM) Fund Balance ($2,034,400)($2,321,048)($1,351,288)
FUND BALANCE - September 30 $7,051,106 $9,596,593 $8,245,305
Sources $8,684,783 $19,511,782 $11,660,805
Applications $18,054,015 $27,152,342 $19,140,141
Appropriation To (From) Fund Balance ($9,369,232)($7,640,560)($7,479,336)
FUND BALANCE - October 1 $27,926,725 $34,256,419 $25,015,859
Appropriation TO (FROM) Fund Balance ($9,369,232)($7,640,560)($7,479,336)
FUND BALANCE - September 30 $18,557,493 $26,615,859 $17,536,523
SOLID WASTE FUND
Sources $3,438,580 $3,438,580 $4,479,754
Applications $3,419,902 $3,849,902 $3,751,292
Appropriation To (From) Fund Balance $18,678 ($411,322)$728,462
FUND BALANCE - October 1 $1,902,187 $1,863,260 $1,451,938
Appropriation TO (FROM) Fund Balance $18,678 ($411,322)$728,462
FUND BALANCE - September 30 $1,920,865 $1,451,938 $2,180,400
INFRASTRUCTURE SURTAX FUND
Sources $850,000 $3,851,167 $2,776,000
Applications $3,525,000 $4,187,000 $4,725,000
Appropriation To (From) Fund Balance ($2,675,000)($335,833)($1,949,000)
FUND BALANCE - October 1 $8,098,998 $9,839,384 $7,903,551
Appropriation TO (FROM) Fund Balance ($2,675,000)($335,833)($1,949,000)
FUND BALANCE - September 30 $5,423,998 $9,503,551 $5,954,551
SEWER PLANT REPLACEMENT
Sources $22,000 $7,766,327 $717,000
Applications $0 $7,744,327 $1,700,000
Appropriation To (From) Fund Balance $22,000 $22,000 ($983,000)
FUND BALANCE - October 1 $1,101,327 $1,720,853 $1,742,853
Appropriation TO (FROM) Fund Balance $22,000 $22,000 ($983,000)
FUND BALANCE - September 30 $1,123,327 $1,742,853 $759,853
OTHER GOVERNMENTAL FUNDS - NON-MAJOR FUNDS in the aggregate
Sources $4,374,203 $4,455,708 $3,688,051
Applications $11,109,113 $11,371,113 $8,963,849
Appropriation To (From) Fund Balance ($6,734,910)($6,915,405)($5,275,798)
FUND BALANCE - October 1 $16,824,213 $22,553,775 $15,660,370
Appropriation TO (FROM) Fund Balance ($6,734,910)($6,915,405)($5,275,798)
FUND BALANCE - September 30 $10,089,303 $15,638,370 $10,384,572
OTHER GOVERNMENTAL FUNDS (Major funds in this grouping are shown separately below)
5 29
PROJECTED CHANGES IN FUND EQUITY
Enterprise Funds
Original Revised
FY 24/25 FY 24/25 FY 25/26
Budget Budget Budget
ALL ENTERPRISE FUNDS
Sources $18,174,300 $18,678,059 $27,857,636
Applications (includes capital, principal reduction, if
applicable)$25,268,347 $26,246,578 $33,252,398
Appropriation TO (FROM) Fund Equity ($7,094,047) ($7,568,519) ($5,394,762)
FUND EQUITY 1 - October 1 $18,879,531 $35,697,133 $28,128,614
Appropriation TO (FROM) Fund Equity ($7,094,047) ($7,568,519) ($5,394,762)
FUND EQUITY1 - September 30 $11,785,484 $28,128,614 $22,733,852
WATER & SEWER (Utility & Service Availability)
Sources $16,075,720 $16,416,399 $24,843,580
Applications (includes capital, principal reduction, if
applicable)$20,986,889 $21,965,120 $28,434,629
Appropriation TO (FROM) Fund Equity ($4,911,169) ($5,548,721) ($3,591,049)
FUND EQUITY1 - October 1 $14,054,726 $29,813,340 $24,264,619
Appropriation TO (FROM) Fund Equity ($4,911,169) ($5,548,721) ($3,591,049)
FUND EQUITY1 - September 30 $9,143,557 $24,264,619 $20,673,570
DEVELOPMENT SERVICES
Sources $1,020,500 $1,020,500 $1,132,000
Applications (includes capital, principal reduction, if
applicable)$2,456,533 $2,456,533 $2,813,660
Appropriation TO (FROM) Fund Equity ($1,436,033) ($1,436,033) ($1,681,660)
FUND EQUITY1 - October 1 $3,814,458 $4,692,815 $3,256,782
Appropriation TO (FROM) Fund Equity ($1,436,033) ($1,436,033) ($1,681,660)
FUND EQUITY1 - September 30 $2,378,425 $3,256,782 $1,575,122
STORMWATER
Sources $1,078,080 $1,241,160 $1,882,056
Applications (includes capital, principal reduction)$1,824,925 $1,824,925 $2,004,109
Appropriation TO (FROM) Fund Equity ($746,845)($583,765)($122,053)
FUND EQUITY1 - October 1 $1,010,347 $1,190,978 $607,213
Appropriation TO (FROM) Fund Equity ($746,845)($583,765)($122,053)
FUND EQUITY1 - September 30 $263,502 $607,213 $485,160
1 For the Enterprise Funds, the budgeted fund equity excludes net capital and that portion of fund balance that is
restricted, therefore, it will not tie to ACFR fund equity balances.
6 30
REVENUES
Fiscal Year Tax Year Final Gross Taxable Value
from DR-403
Percentage
Incr (Decr)
2017 2016 $1,961,341,503 6.4%
2018 2017 $2,147,274,968 9.5%
2019 2018 $2,293,968,241 6.8%
2020 2019 $2,509,878,198 9.4%
2021 2020 $2,708,235,730 7.9%
2022 2021 $2,854,767,219 5.4%
2023 2022 $3,171,266,844 11.1%
2024 2023 $3,461,281,632 9.1%
2025 2024 $3,737,722,164 8.0%
DR-420
2026 2025 $3,959,853,694 14.4%
$500
$1,000
$1,500
$2,000
$2,500
$3,000
$3,500
$4,000
$4,500
In MillionsFiscal Year
Final Gross Taxable Value (DR-403)
FY 2026 - Early Estimates/DR-420
Ad Valorem Taxes
Ad valorem taxes represent the largest single revenue source to the City’s General
Fund. For the proposed budget year, the ad valorem revenue budget accounts for
38% of the total budgeted revenue for the General Fund. The amount of ad
valorem revenue generated is a function of the gross final taxable value as
established by the Seminole County Property Appraiser and the millage rate (per
thousand dollars of property valuation) established by the City Commission. The
following graph shows the final gross taxable value (DR-403) for the last ten fiscal
years. Please note that the valuation identified for fiscal year 2026 is not the final
valuation but rather the valuation as submitted by the Property Appraiser (Early
Estimate/DR-420).
7 31
REVENUES
Fiscal Year Tax Year Operating Voted Debt Total Millage
2017 2016 2.4300 0.0700 2.5000
2018 2017 2.4300 0.0600 2.4900
2019 2018 2.4300 0.0500 2.4800
2020 2019 2.4300 0.0000 2.4300
2021 2020 2.4100 0.0000 2.4100
2022 2021 2.4100 0.0000 2.4100
2023 2022 2.4100 0.0000 2.4100
2024 2023 2.4100 0.0000 2.4100
2025 2024 2.6200 0.0000 2.6200
2026 2025 2.6200 0.0000 2.6200
Millage Rate
2
3
4
5
6
7
8
9
10
In MillionsFiscal Year
Total Ad Valorem
Includes Operating and Voted Debt
with statutory discount applied
1.0
1.2
1.4
1.6
1.8
2.0
2.2
2.4
2.6
2.8
3.0
Operating & Voted Debt Millage Rates
Operating Voted Debt
Ad Valorem Taxes (cont’d)
Florida Statute 200.065 - Truth in Millage Bill (TRIM):
This statute went into effect with fiscal year 1982. This law will only allow a taxing authority to receive the same
dollar amount of property tax in each subsequent year without advertising a tax increase. If property values
increase, exclusive of new construction, the taxing authority is required to reduce, or roll back, the millage rate in
order to receive the same tax dollars as the previous year. Any millage in excess of the rolled-back millage is
considered a tax increase and must be publicly advertised. Additionally, any tax increase must be publicly
announced at two public hearings prior to the budget adoption.
The following chart shows the millage history, both operating and voted debt, for the City of Winter Springs for
the last ten fiscal years.
8 32
REVENUES
$0
$500
$1,000
$1,500
$2,000
$2,500
$3,000
$3,500
$4,000
In ThousandsFiscal Year
Electricity & Communication Service Tax
Electricity Communication Services
Electricity and Communication Services Tax
[Utility taxes – Sections 1-2, Art. VIII State Constitution, Municipal Ordinances 751, 2001-
42, 2005-13; Communication Services Tax - Sections 202.19(1), Florida Statutes]
The following chart reflects eight years of historical data for the major revenue sources
as well as estimates for our current fiscal year and proposed budget. These revenue
streams flow through the General Fund and are obligated for debt service. The
electric utility and communication service tax revenues represent 13% and 7% of the
budgeted revenues, respectively.
9 33
REVENUES
Fund Amount Reason for Transfer
1999 Debt Service Fund (#202) $1,275,000
General Fund (#001)$814,908
From the General Fund for debt service requirements
related to the Series 1999 US Bank note
From Water & Sewer - cost allocation for the Utility Billing
division of the Finance department (1360)
$0
$500
$1,000
$1,500
$2,000
$2,500
$3,000
In ThousandsFiscal Year
Electric Franchise Fees
Inter-fund Transfers-In
Inter-fund transfers may be recurring or non-recurring in nature. An example of a non-
recurring transfer would be one related to a short-lived special project or grant activity. Many
of the recurring transfers are the result of central service costs being allocated to the funds to
which those costs relate, i.e. Utility Billing (Division #1360).
The following list represents those transfers which exceed 1% of total sources of the receiving
fund along with the anticipated amount and reason for transfer:
Electric Franchise Fees
[Home Rule Authority - Sections 1-2, Art. VIII, State Constitution]
Electric franchise fee revenue from Duke Energy goes directly to the General Fund and is
utilized for the annual debt service requirements via transfers to the debt service fund.
The following chart reflects historical data for this revenue source. The current and
upcoming fiscal year projections are based on a weighted-average trend analysis. Electric
Franchise Fee revenues represent 10% of the General Fund budgeted revenues.
10 34
REVENUES
$0
$500
$1,000
$1,500
$2,000
$2,500
$3,000
$3,500
In ThousandsFiscal Year
Municipal Revenue Sharing
& Half-Cent Sales Tax
Revenue Sharing Half-Cent Sales Tax
Major Inter-Governmental Revenues
State-Shared Revenues
There are a number of taxes imposed by the State and shared with counties, municipalities
and school districts. Based on eligibility requirements the state allocates a portion of state-
collected taxes to specified local governments. Two of the state-shared revenues which
provide a significant percentage of total fund revenues for the General Fund are Municipal
Revenue Sharing and Local Government Half-Cent Sales Tax.
Municipal Revenue Sharing Program
[Sections 206.605(1), 206.879(1), 212.20(6), and 218.20-.26, Florida Statutes]
In order to ensure a certain level of parity across local government units the Florida Revenue
Sharing Act of 1972 was enacted. Typically, legislation is passed each year that could
potentially impact the amount of sales tax revenues available for distribution to municipal
governments. Florida’s Legislative Committee on Intergovernmental Relations (LCIR)
provides projections which are the basis for the budget. During the current fiscal year, it is
expected that this revenue will contribute approximately 6.3% of total General Fund
revenues.
Local Government Half-Cent Sales Tax Program
[Sections 212.20(6) and 218.60-.66, Florida Statutes]
This program which was authorized in 1982 is the largest revenue generator among the
state-shared revenue sources. The program’s primary purpose is to provide funding for local
programs while offering relief from ad valorem and utility taxes. Distribution is based on
allocation formulas. During the current fiscal year, it is expected that this revenue will
contribute approximately 11.2% of total General Fund revenues.
11 35
REVENUES
0
Charge Type
2024+ 2024* 2025
-2026**2024+ 2024* 2025
-2026**2024+ 2024* 2025
-2026**2024+ 2024* 2025
-2026**
Base facility charge $7.13 $7.88 $8.87 $9.98 $5.40 $6.10 $7.02 $8.07 N/A N/A N/A N/A $13.98 $16.13 $19.36 $23.23
Consumption rates per 1000 gallons:
0 - 5,000 $1.65 $1.83 $2.06 $2.32 $0.98 $1.10 $1.27 $1.46 $2.40 $2.66 $2.99 $3.36 $5.46 $6.30 $7.56 $9.07
5,000 - 10,000 $1.65 $1.83 $2.06 $2.32 $1.22 $1.37 $1.58 $1.82 $3.18 $3.52 $3.96 $4.46 $5.46 $6.30 $7.56 $9.07
10,001 to 15,000 $2.40 $2.66 $2.99 $3.36 $1.69 $1.92 $2.21 $2.54 $3.92 $4.34 $4.88 $5.42 N/A N/A N/A N/A
15,001 - 20,000 $3.18 $3.52 $3.96 $4.46 $1.90 $2.15 $2.47 $2.84 $5.16 $5.70 $6.41 $7.21 N/A N/A N/A N/A
20,001 - 25,000 $3.92 $4.34 $4.88 $5.42 $2.79 $3.15 $3.62 $4.16 $7.14 $7.89 $8.88 $9.99 N/A N/A N/A N/A
25,001 - 30,000 $5.16 $5.70 $6.41 $7.21 $2.79 $3.15 $3.62 $4.16 $7.14 $7.89 $8.88 $9.99 N/A N/A N/A N/A
30,001 and over $7.14 $7.89 $8.88 $9.99 $2.79 $3.15 $3.62 $4.16 $7.14 $7.89 $8.88 $9.99 N/A N/A N/A N/A
1 Sewer is only charged on the first 10,000 gallons
+ FY2024 rates reflect a 4% CPI increase on October 2023
* FY2024 Per Ordinance 2023-13 in January 2024 - Water increased 11.0%, Sewer increased 15.4%, Reclaim increased 12.6%
-FY2025 Per Ordinance 2023-13 in October 2024 - Water Increased 12.5%, Sewer Increased 20.0, Reclaim increased 15.3%
** FY2026 Per Ordinance 2023-13 in October 2025 - Water Increased 12.5%, Sewer Increased 20.0, Reclaim increased 15.3%
Storm Water $10.00/month per Equivalent Residential Unit (ERU), FY2025 Per Ordinance 2025-11 in July 2025 - Storm Water Increasedby $4.50
Solid Waste (garbage and recycling) - Increased in January 2025 from $22.81 to $28.74/month, Additional cart rate - $10.55/month
Sewer 1Water - 3/4" Irrigation
MetersWater (3/4" meter)Water - 3/4" Reclaimed
Intergovernmental Revenues (cont’d)
Local Discretionary Sales Surtax
[Sections 212.054-.055, Florida Statutes]
There are seven types of local discretionary sales surtaxes currently authorized for county and municipal
government revenue sources. The infrastructure surtax is also referred to as local option sales taxes. There have
been four generations of infrastructure surtax. The first generation was a 1% surtax which became effective in
Seminole County on October 1, 1991 and expired on September 30, 2001; the second generation became
effective on January 1, 2002 and expired on December 31, 2011; the third generation became effective January 1,
2015 and expired on December 31, 2024.
A fourth generation of this 1% sales surtax was approved by voters in November 2024 and became effective on
January 1, 2025 and will expire December 31, 2034. The revenue and expenditure budget relative to the fourth
generation infrastructure surtax will be accounted for in the Infrastructure Surtax Fund [previously identified as
the Road Improvements Fund (#121)] and will primarily be utilized for transportation-related projects and other
public infrastructure.
Charges for Services
[Utility Fees – Home Rule Authority Sections 1-2, Art. VIII, State Constitution]
The Water and Sewer Utility Fund and the Stormwater Funds are enterprise funds with a customer base of
approximately 14,150 whose primary revenue streams consist of charges for service. The Solid Waste fund is a
special revenue fund established to account for fees for solid waste and recycling services performed by
contract vendors. The City retained a consultant to review the adequacy of all utility rates, fees and charges for
the operation, maintenance, replacement and debt service of the water and wastewater systems. Ordinance
2023-13 approved Rate increases. Increases were warranted, approved with the billing cycles in January 2024
and additionally in October 2024. The following chart indicates two years of rate history for residential potable
water, reclaimed water, irrigation-metered water, and sewer.
12 36
Department
Full-Time Part-Time Total Full-Time Part-Time Total Full-Time Part-Time Total
Executive 5 0.00 5.00 4 0.00 4.00 4 0.00 4.00
Finance 17 2.90 19.90 16 2.19 18.19 17 0.73 17.73
Information & General Services 17 0.00 17.00 15 0.00 15.00 18 0.00 18.00
Public Works 17 0.00 17.00 16 0.00 16.00 15 0.00 15.00
Community Development 11 0.00 11.00 9 0.00 9.00 8 0.00 8.00
Police - Sworn 59 0.00 59.00 61 0.00 61.00 62 0.00 62.00
Police - Other 10 0.00 10.00 10 0.00 10.00 9 0.00 9.00
Parks & Recreation 16 11.75 27.75 19 7.87 26.87 16 7.87 23.87
TOTAL 152 14.65 166.65 150 10.06 160.06 149 8.60 157.60
Fund
Full-Time Part-Time Total Full-Time Part-Time Total Full-Time Part-Time Total
Water and Sewer 21 0.73 21.73 22 0.73 22.73 22 0.73 22.73
Stormwater 7 0.00 7.00 8 0.00 8.00 5 0.00 5.00
Development Services 7 0.00 7.00 8 0.73 8.73 8 0.00 8.00
TOTAL 35 0.73 35.73 38 1.46 39.46 35 0.73 35.73
Full-Time Part-Time Total Full-Time Part-Time Total Full-Time Part-Time Total
TOTAL 187 15.38 202.38 188 11.52 199.52 184 9.33 193.33
FTEs - Full-time Equivalents
2023-2024 2024-2025 2025-2026
ORGANIZATION WIDE - PERSONNEL SUMMARY
Budgeted Positions by Fund/Department
GENERAL FUND
2023-2024 2024-2025 2025-2026
FTEs FTEs FTEs
ENTERPRISE FUNDS
FTEs FTEs FTEs
FTEs FTEs FTEs
ORGANIZATION-WIDE
2023-2024 2024-2025 2025-2026
13 37
PERSONNEL
by Fund/Department/Division
Full-time Part-time Full-time Part-time Full-time Part-time
GENERAL FUND
Full-time Part-time Full-time Part-time Full-time Part-time
1200 City Manager 2 2 2
1210 City Clerk 3 2 2
Departmental Total 5 0.00 4 0.00 4 0.00
Finance
Full-time Part-time Full-time Part-time Full-time Part-time
1300 General 11 10 10
1360 Utility Billing 6 2.90 6 2.19 7 0.73
Departmental Total 17 2.90 16 2.19 17 0.73
Information & General Services
Full-time Part-time Full-time Part-time Full-time Part-time
1600 General 6 5 5
1315 Human Resources 3 4 4
1935 Facilities Maintenance 5 4 7
7415 Marketing & Events 3 2 2
Departmental Total 17 0.00 15 0.00 18 0.00
Public Works
Full-time Part-time Full-time Part-time Full-time Part-time
4100 Administration 2 1 1
4110 Roads and ROW Maint 12 10 10
1940 Fleet Maintenance 3 5 4
Departmental Total 17 0.00 16 0.00 15 0.00
Community Development
Full-time Part-time Full-time Part-time Full-time Part-time
1500 Administration 1 1 1
1510 Planning 3 3 2
1520 Urban Beautification 7 5 5
Departmental Total 11 0.00 9 0.00 8 0.00
Police
Full-time Part-time Full-time Part-time Full-time Part-time
2100 Office of the Chief - Sworn 59 61 62
2100 Other Civilian 10 10 9
Departmental Total 69 0.00 71 0.00 71 0.00
Parks & Recreation
Full-time Part-time Full-time Part-time Full-time Part-time
7200 Administration 2 3 1
7230 Parks & Grounds 12 8.81 12 7.14 12 7.14
7250 Seniors 2 2.94 4 0.73 3 0.73
Departmental Total 16 11.75 19 7.87 16 7.87
General Fund Total 152 14.65 150 10.06 149 8.6
WATER & SEWER
Full-time Part-time Full-time Part-time Full-time Part-time
3600 Operating 21 0.73 22 0.73 22 0.73
STORMWATER
Full-time Part-time Full-time Part-time Full-time Part-time
3800 Operating 4 4 5
3810 Engineering 3 4
Stormwater Total 7 0.00 8 0.00 5 0.00
DEVELOPMENT SERVICES
Full-time Part-time Full-time Part-time Full-time Part-time
2400 Plans and Inspections 7 0.00 8 0.73 8 0.00
Full-time Part-time Full-time Part-time Full-time Part-time
187 15.38 188 11.52 184 9.33
2023-2024 2024-2025 2025-2026
Executive
193.33
ORGANIZATION-WIDE TOTALS
202.38 199.52
14 38
DEBT MANAGEMENT
Year Ending 9/30 Principal Interest Total
2026 $1,282,286 $2,532,448 $3,814,734
2027 $1,246,378 $2,564,004 $3,810,382
2028 $1,214,410 $2,592,481 $3,806,892
2029 $1,189,730 $2,619,356 $3,809,086
2030 $1,161,532 $1,089,031 $2,250,563
2031 $1,867,990 $17,819 $1,885,809
2032 $413,190 $13,792 $426,982
2033 $363,406 $10,188 $373,593
2034 $311,637 $7,952 $319,589
2035 $313,885 $5,700 $319,585
2036 $316,149 $3,432 $319,581
2037 $318,430 $1,147 $319,577
$9,999,023 $11,457,350 $21,456,372
Organization-Wide Debt Service Requirements
Exclusive of internal loan to the Tuscawilla III Assessment District (detail on successive pages)
Debt Management
As set forth in the City’s Comprehensive Improvement Element (CIE), the City shall
manage debt issuance and obligations according to sound public fiscal management
principles so that the City is able to provide needed capital improvements and
maintain services at adopted levels of service (LOS).
Criteria for Managing Debt Financing:
The City does not have legal debt limits or utilize specific debt ratios such as the
limitation on the use of revenue bonds as a percent of total debt; the maximum ratio
of total debt service to total revenue; and the maxiumum ratio of outstanding capital
indebtedness to property tax base. Instead each debt issuance is evaluated on an
individual basis giving consideration to the following factors:
type of facility being financed
significance of the annual debt service requirement
favorable impact to the City
economic capacity of the City
overlapping debt which depends on the same economic base
projected City growth rate
Criteria in Selecting Revenues to Finance Public Facilities:
To the extent possible, the following revenues are to be utilized to finance public
facilities (listed in order of priority and preference):
Grants or other intergovernmental sources
Developer contributions (inclusive of dedicated land and impact fees)
User revenues (inclusive of charges for services, local option gas tax, etc.)
Sales tax (local option infrastructure surtax)
Debt Financing
Ad valorem property taxes
Since some sources are not appropriate or legally available for a particular purpose, the
above list is advisory in nature and not to be construed as obligatory.
15 39
DEBT SERVICE REQUIREMENTS
Governmental Funds
Year Ending
9/30 Principal Interest Principal Interest Principal Interest
2026 $295,456 $979,544 $115,967 $18,024 $3,376 $835
2027 $278,677 $996,323 $118,435 $14,215 $3,470 $740
2028 $263,517 $1,011,483 $120,722 $10,329 $3,568 $643
2029 $248,485 $1,026,515 $127,821 $6,290 $3,668 $543
2030 $234,957 $1,040,043 $129,625 $2,106 $3,770 $440
2031 $3,876 $335
2032 $3,984 $226
2033 $4,096 $115
$1,321,092 $5,053,909 $612,570 $50,964 $29,808 $3,877
Fund #261 Fund #162Fund #202
Improvement Refunding
Revenue Bonds 1
Series 1999
US Bank
TLBD Special Assessment
Revenue Note 2
Tuscawilla III Assessment
District 3
Series 2011 INTERNAL Loan
BB&T $1,765,000 $63,720
1 The Public Communication Services Tax and Electric Franchise Fees are pledged revenues to pay debt
service expenses related to the Improvement Refunding Revenue Debt. Anticipated revenues from these
funds are expected to be more than sufficient for the debt service requirements.
2 The TLBD Debt Service Fund has an established legal maximum of $43/ERU. The Tuscawilla Improvement
Area Special Assessment Bond, Series 2001 was refinanced with a commercial bank note for the remaining
term at 3.25% (fixed rate). The Present Value effect of this refinancing is a savings of $276,584.
3 This note is a 20-year variable rate note (indexed to the 5-year US Treasury) funded by the City of Winter
Springs and is secured by a special assessment district levy (Tuscawilla III Capital) for the purpose of a capital
wall project in a residential vicinity within the Tuscawilla community.
16 40
DEBT SERVICE REQUIREMENTS
Water and Sewer Fund
Year Ending
9/30 Principal Interest Principal Interest Principal Interest Principal Interest TOTAL
2026 $432,638 $1,469,081 $144,000 $40,403 $294,225 $25,396 $870,863 $1,534,880 $2,405,742
2027 $405,919 $1,492,313 $147,000 $37,883 $296,347 $23,270 $849,266 $1,553,466 $2,402,732
2028 $382,687 $1,514,212 $149,000 $35,329 $298,484 $21,128 $830,171 $1,570,669 $2,400,841
2029 $360,787 $1,534,856 $152,000 $32,723 $300,637 $18,972 $813,424 $1,586,551 $2,399,975
2030 $340,144 $154,000 $30,083 $302,806 $16,799 $796,950 $46,882 $843,832
2031 $1,563,000 $3,208 $304,990 $14,611 $1,867,990 $17,819 $1,885,809
2032 $106,000 $1,385 $307,190 $12,407 $413,190 $13,792 $426,982
2033 $54,000 $309,406 $10,188 $363,406 $10,188 $373,593
2034 $311,637 $7,952 $311,637 $7,952 $319,589
2035 $313,885 $5,700 $313,885 $5,700 $319,585
2036 $316,149 $3,432 $316,149 $3,432 $319,581
2037 $318,430 $1,147 $318,430 $1,147 $319,577
$1,922,175 $6,010,462 $2,469,000 $181,013 $3,674,186 $161,002 $8,065,361 $6,352,477 $14,417,837
Water & Sewer Capital
Appreciation / Serial Bonds State Revolving Loan2
Fund #410
US Bank $5,982,108
Series 2000 Series 2017
TOTAL WATER & SEWER3
Fund #410
Water & Sewer
Refunding Revenue1
Truist Bank
Series 2020
1 In fiscal year 2021, current refunding opportunities arose to refinance Water & Sewer State Revolving Loan Series
2013 and Water & Sewer Refunding Revenue Note Series 2018 (Synovus Bank) with an interest rate of 1.72%
maturing October 2032.
2 State Revolving Loan granted by the State of Florida has a 20-year amortization and a 0.72% fixed rate of interest
over the entire life of the loan. This financing will be used for water quality improvements.
3 A look at the total debt service requirements for this utility reflects a relatively level annual requirement. The debt
service requirements are based on the accrual method which means the interest expense is matched to the
period in which it is incurred not necessarily when paid. This fund has projected fund equity in excess of the
target fund equity of 25% of operating expenses. Rate increases, necessary to meet debt coverage requirements,
were instituted by the Commission as follows: October 2009-7%, October 2010-7%, October 2011-7%, thereafter, a
CPI rate escalator.
17 41
TOTAL CAPITAL OUTLAY
GENERAL FUND
Information Services - General
GIS Data Management Project $18,000
Help Desk - Overall Storage/Safety $15,000
Data Migration Project $7,500
IT Hardware Replacement $95,000
IT Hardware Replacement $7,000
$142,500
Facilities Maintenance
F150 (rebudget)$50,000
$50,000
Community Development
60" Mower (2)$28,000
F250 4x4 (rebudget)$70,000
$98,000
Fleet Maintenance
Parts Washer / Solvent $6,000
$6,000
Police Department
Replacement Police Vehicles-Complete Package Vehicles (5)$382,500
MVB-3X Modular Vehicle Barrier with Trailer $134,880
SWAT Armor Replacement of Expired Rifle Shield $8,500
Axon in Car Camera with LPR Traffic Unit (2)$32,076
Replacement of 4 2009 ATV's $60,000
Command Trailer Surveillance Rebuild $25,000
$642,956
Parks & Recreation
F150 (rebudget)$50,000
Admin Car Replacement $35,000
Gators (2)$30,000
$115,000
Total General Fund - Capital Outlay $1,054,456
See the following pages for the remaining capital coming from the other governmental and enterprise funds
18 42
TOTAL CAPITAL OUTLAY
OTHER GOVERNMENTAL FUNDS
Transportation Improvement Fund #120
Winding Hollow Turn Lane $250,000
Resurfacing City Wide $1,500,000
Sidewalk Replacement $500,000
$2,250,000
Infrastructure Surtax Fund #121 (3rd gen)
Stormwater Rehabilitation City-Wide $1,500,000
Tuskawilla Crossings Stormwater Pond Repair $2,500,000
Wetland Park $700,000
$4,700,000
Infrastructure Surtax Fund #121 (4th gen)
W4 Sheoah Blvd Water Main Replacement $1,000,000
$1,000,000
Transportation Impact Fee Fund #150
Integra/434 Traffic Signal (Design & Construction)$379,000
$379,000
Parks Impact Fee Fund #153
Accessibility Enhancements $100,000
Trotwood Lacrosse Wall $100,000
$200,000
Sewer Plant Replacement (ARPA/SRLF) Fund #180
Design East Wastewater Treatment Plant $1,700,000
$1,700,000
1999 Construction Fund #301
Sidewalk Replacements $200,000
$200,000
Public Facilities Capital Project Fund #303
City Facilities AC Unit Replacements $60,000
City Hall Window Replacements $12,500
PD Parking Lot Replacements $10,000
PD Safe Room Design Initial Outlay/PW Generator (HMGP)$600,000
PD Shelving Evidence Room Expansion $33,000
$715,500
IT Hardware for Parks $100,000
Financial Reporting Software (Implementation)$100,000
$200,000
Total Other Governmental Funds - Capital Outlay $11,344,500
Excellence in Customer Service Initiative C.P. Fund #305
19 43
TOTAL CAPITAL OUTLAY
ENTERPRISE FUNDS
Water & Sewer - Operating #410
Construction in Progress
R1 Oak Forest RCW Controls Inspection $530,000
R2 RIB's Equipment Improvements $510,000
S14 Design for Plant Replacements $5,452,000
S2 Lift Station 5E Upgrades $650,000
S3 Lift Station Radio & PLC Upgrades $200,000
S5 Resiliency & Redundancy at Lift Stations $450,000
W1 Residential Flow Meter Replacements $1,750,000
W6 WTP 1, 2, 3 SCADA Migration $360,000
W7 WTP 2 PLC & SCADA $75,000
W3 Pipe Relining / Replacement - Water $1,000,000
S7 Pipe Relining / Replacement - Sewer Lateral Parts $685,000
S8 Pipe Relining / Replacement - Reclaimed Water $174,000
Other Capital
Auto Flushers $22,000
Dump Truck $90,000
Jetter Truck $140,000
Meter Reader Truck $30,000
Utility Service Truck $50,000
Carpet - PWU Admin Bldg $10,000
Work Stations - Utilities Staff $52,000
$12,230,000
Water & Sewer Service Availability #412
MBB Reclaim Extension Match $1,000,000
$1,000,000
Development Services - Plans & Inspections #420
Building Services Inspections Vehicle $35,000
Counter Remodel $125,000
Lobby Kiosk $200,000
$360,000
Total Enterprise Funds - Capital Outlay $13,590,000
TOTAL CAPITAL OUTLAY - ALL FUNDS $25,988,956
20 44
THIS PAGE INTENTIONALLY LEFT BLANK
45
FINANCIAL
&
ORGANIZATIONAL STRUCTURE
46
THIS PAGE INTENTIONALLY LEFT BLANK
47
MAYOR
Kevin McCann
COMMISIONERS
Seat One – Paul Diaz
Seat Two – Victoria Bruce
Seat Three – Sarah Baker
Seat Four – Cade Resnick (Deputy Mayor)
Seat Five – Mark Caruso
CITY MANAGER
Kevin Sweet
CITY ATTORNEY
Anthony A. Garganese
CITY CLERK
Christian Gowan
DEPARTMENT DIRECTORS
Admin Services & Operations Director Brian Dunigan
Communications Director Matthew Reeser
Community Development Director Terrilyn Rolle
Facilities & Capital Projects Director Leonard Hartman
Finance Director Holly Queen
Police Chief Matthew Tracht
Public Works & Utilities Director Clete Saunier
21 48
Citizens of Winter SpringsMayor and City CommissionersFinancePolice DepartmentCommunity DevelopmentCity AttorneyCommunicationsAdvisory BoardsAccountingDebt ManagementBudgetingPayroll/BenefitsPurchasingContractsMeter ServicesTreasury ManagementUtility Business ServicesRecordsCrime Scene TechniciansPatrolInvestigationsCode EnforcementPlanningLand ManagementBuilding Permits/Insp.Business Tax ReceiptsEconomic DevelopmentAdministrative Services & OperationsHuman ResourcesRisk ManagementInformation Technology Parks Maintenance Urban BeatificationCommunity EventsRecreation ProgramsCivic/Senior CenterFacilities & Capital ProjectsFacility MaintenanceCapital Improvement PlanCapital Project ConstructionCustodial ServicesCity ManagerPublic Works & UtilitiesRoads (ROW)EngineeringSidewalksStormwaterFleet MaintenanceSolid WasteWater ConservationWater/Wastewater OperationsPublic CommunicationsSocial MediaCity WebsiteMarketingEmergency AlertsMedia Inquiries22 49
Financial Structure
Introduction
The operations for the City of Winter Springs are accounted for on the basis of fund and account
groups. A fund is a grouping of related accounts that is used to maintain control over resources that
have been segregated for specific activities or objectives. The City of Winter Springs, like other state
and local governments, uses fund accounting to ensure and demonstrate compliance with finance-
related legal requirements.
Fund Categories
All of the funds of the City of Winter Springs can be divided into three categories governmental funds,
proprietary funds, and fiduciary funds. The City has four types of governmental funds: General,
Special Revenue, Debt Service, and Capital Project. The City of Winter Springs maintains one type
of proprietary fund called enterprise funds. Such funds have been established for the Water and
Sewer Utility, Development Services, and the Storm Water Utility Fund. The Pension Trust Fund is
the only fiduciary fund and is not reflected in this budget because the resources of such funds are held
for the benefit of parties outside the government. It is the only fund that is included in the Annual
Comprehensive Financial Report that is not included in this budget.
For the audited financial statements, the accrual basis is the accounting basis that is utilized for the
Enterprise and Pension Funds; the modified accrual basis is utilized for all others. Under the accrual
basis, revenue and expense items are recognized as they are earned or incurred, even though they
may not have been received or actually paid in cash. The general idea is that economic events are
recognized by matching revenues to expenses (the matching principle) at the time in which the
transaction occurs rather than when payment is made (or received). Under the modified accrual basis,
revenue is recognized when it is earned and becomes available and measurable. Expenditures are
typically recognized in the period in which the liability is incurred.
The basis of accounting for budgetary purposes is largely the same as that used under the GAAP
basis of accounting. The following highlights some of the significant relationships:
Under the GAAP basis of accounting in the Enterprise (or proprietary) Funds, the receipt of
long-term debt proceeds, capital outlays and debt service principal payments are not reported
in operations, but allocations for depreciation and amortization expense are recorded. The
opposite is true under the budgetary basis of accounting.
Encumbered amounts are commonly treated as expenditures under the budgetary basis of
accounting while encumbrances are not classified as expenditures under the GAAP basis of
accounting. Conservatively, the beginning budgeted fund balance assumes full depletion of
the prior fiscal year’s budget.
Budgetary revenues and expenditures may include items classified as "other financing
sources" and "other financing uses" under the GAAP basis of accounting.
Under the GAAP basis of accounting, changes in the fair value of investments generally are
treated as adjustments to revenue, which is not the case under the budgetary basis of
accounting.
The fund structure used in GAAP financial statements does not differ from the fund structure
used for budgetary purposes; however, there are interfund transfers which are budgeted in the
general fund for transfer to an appropriate debt service fund for the annual debt service
payments and related accounting.
Also designated is each fund’s classification as a major or non-major fund as determined by the
calculation used in the fiscal year ending September 30, 2024 Annual Comprehensive Financial
Report. A major fund is one whose revenues, expenditures/expenses, assets, or liabilities (excluding
23 50
extraordinary items) are at least 10 percent of corresponding totals for all governmental or enterprise
funds and at least 5 percent of the aggregate amount for all governmental and enterprise funds for the
same item. The prescribed accounting basis and fund classification is indicated below for all funds.
Governmental:
General Fund
MAJOR/modified accrual basis
This is the chief operating fund of the City of Winter Springs. It accounts for all financial resources of
the general government, except those required to be accounted for in another fund.
Special Revenue Funds
(#101) Police Education Fund
non-major/modified accrual basis
This fund accounts for the costs of educational expenses for police officers. It is funded by a portion
of the collections from fines and forfeitures.
(#102 and #103) Special Law Enforcement Trust Funds (Local and Federal, respectively)
non-major/modified accrual basis
These funds were established to receive revenues derived from confiscated property obtained during
the enforcement of illegal operations. Proceeds are utilized strictly for law enforcement purposes,
exclusive of salaries and vehicles. Such purposes may include drug education programs such as the
DARE program.
(#120) Transportation Improvement Fund
non-major/modified accrual basis
Revenues in this fund are derived from Local Option Gasoline Tax distribution. Proceeds are to be
used for road, right of way, and drainage maintenance and equipment necessary to build or maintain
roads, right of ways, and drainage.
(#121) Infrastructure Surtax Fund
Previously Road Improvement Fund
MAJOR/modified accrual basis
This fund is used to account for collected one-cent sales tax revenues to be primarily used for
infrastructure improvements and other related capital projects & assets.
(#130) Solid Waste / Recycling Fund
MAJOR/modified accrual basis
This fund is used to account for fees for solid waste and recycling services performed by contract
vendors. Proceeds are used to pay monthly vendor charges for providing solid waste and recycling
services.
(#140) Arbor Fund
non-major/modified accrual basis
This fund is used to account for arbor revenues. This revenue source is used to maintain plants in the
city.
(#150) Transportation Impact Fee Fund
non-major/modified accrual basis
This fund is used to account for collected impact fees on new development to defray the cost of future
road construction as a result of growth.
24 51
(#151) Police Impact Fee Fund
non-major/modified accrual basis
This fund is used to account for collected impact fees on new development to defray the cost of capital
investment needed to maintain the level of police service due to future growth.
(#152) Fire Impact Fee Fund
non-major/modified accrual basis
This fund is used to account for collected impact fees on new development to defray the cost of capital
investment needed to maintain the level of fire service due to future growth.
(#153) Park Impact Fee Fund
non-major/modified accrual basis
This fund is used to account for collected impact fees on new development to defray the cost of capital
investment needed to develop and improve the parks due to future growth.
(#160) TLBD Maintenance Fund
non-major/modified accrual basis
This fund is used to account for collected special assessments for maintenance related to the
Tuscawilla Lighting and Beautification District phases I and II. In fiscal year 2006-2007, two
maintenance programs were streamlined into one assessment district and are accounted for in fund
#160.
(#161) Oak Forest Maintenance Fund
non-major/modified accrual basis
This fund is used to account for collected special assessments for maintenance related to the Oak
Forest subdivision wall.
(#162) Tuscawilla Phase III Maintenance/Debt Service Fund
non-major/modified accrual basis
This fund is used to account for collected special assessments for maintenance and capital/debt
service related to the Tuscawilla Units 12/12A wall (Hawk’s Reserve).
(#180) Sewer Plant Replacement – ARPA
MAJOR/modified accrual basis
This fund is newly created to account for funds received under the American Rescue Plan
Act.
Debt Service Funds
(#202) 1999/2011 Debt Service Fund
non-major/modified accrual basis
This fund is used to account for the accumulation of resources and payment of principal, interest,
and related costs for the Series 2011 BB&T note, which partially refunded the 1999 bond issue.
(#261) TLBD Debt Service Fund (Phase I)
Non-major/modified accrual basis
This fund is used to account for the accumulation of resources and payment of principal, interest
and related costs for the 2001 special assessment bond issue which was refinanced in October
2011 with a private placement note payable.
25 52
Capital Project Funds
(#301) 1999 Construction Capital Projects Fund
non-major/modified accrual basis
This fund was established for the acquisition and construction of City-owned capital improvements.
(#302) Revolving Rehabilitation Capital Projects Fund
non-major/modified accrual basis
This fund was established to fund capital improvements and economic development within the City.
(#303 Public Facilities Capital Project Fund
non-major/modified accrual basis
This fund was established to fund capital projects within the City.
(#305) Excellence in Customer Service Initiative Fund
non-major/modified accrual basis
This fund was established to account for capital improvements for the purpose of increasing the level
of customer service (i.e. redesign of the City Hall lobby/bathrooms, acquisition of software, new phone
system).
Proprietary:
Enterprise Funds
(#410/412) Water and Sewer Utility Fund
MAJOR/accrual basis
This fund was established to account for the provision of water and sewer services to the residents of
the City.
(#420) Development Services Fund
MAJOR/accrual basis
This fund was established in 2003 to account for plans, inspections and related customer service as
an enterprise fund.
(#411) Stormwater Utility Fund
MAJOR/accrual basis
This fund was established to account for the stormwater management department as an enterprise
fund.
Fiduciary:
Pension Plan Trust Fund
accrual basis
This fund accounts for the contributions to the defined benefit plan. Because this fund accounts for
the resources held for the benefit of parties outside the government it is not included in the budget
document.
26 53
Budget Process
Annual budgets are adopted on a basis consistent with generally accepted accounting principles for
all funds. The budget is established through the following procedures:
In January and February, the City Manager and department directors begin preliminary budget
discussions regarding the next fiscal year. Directors submit budget requests in early spring
followed by the refinement and balancing process.
About March of each year, the budget calendar is presented by staff and approved by the City
Commission.
In the spring, budget meetings/workshops are convened which may include department
directors, support staff, City Manager, Finance Director, Budget Analyst, Mayor and
Commission. From those in-house workshops, the Proposed Budget is prepared.
On or before July 1 of each year, the City Manager submits the Proposed Budget to the
Commission for consideration.
The City Commission may hold informal budget workshops which the public is invited to attend.
In July, the City Commission establishes the tentative millage rate (DR 420) which becomes
the millage ‘ceiling’ when approving the annual millage rate and budget in September.
Also established at this meeting is the rolled-back rate calculation, the date, time and place of
the first Public Hearing. Once these determinations have been made, they are communicated
via the DR 420 to the Seminole County Property Appraiser, the Seminole County Tax Collector
and the Department of Revenue. This information is advertised via the Notice of Proposed
Property Taxes (TRIM Notice) which is mailed to property owners by the Seminole County
Property Appraiser.
Two to five days prior to the second public hearing the notice of the final budget hearing and
budget summary is advertised in a newspaper of general paid circulation.
On or before September 30 of each year, after two public hearings, the Commission adopts
the budget and establishes the ad valorem tax millage rates.
The TRIM (Truth in Millage) compliance package is submitted to the Department of Revenue.
The budget may be formally amended by the Commission at any time.
Proposed:
Date Function
February 10 Commission establishes FY 2026 Budget Calendar
by July 1 Transmission of Proposed 2026 Budget - budget placed
on Shared Drive and Website
Tentative:
by July 1 Property Appraiser submits DR 420 Certification of Value
July 14 Budget Workshop
July 14 Commission establishes millage cap (DR 420 tentative
millage rates via Resolution)
August 4 Deadline to Notice Property Appraiser of:
Proposed Millage Rate / Rolled-back Rate / Date, Time,
Place of Public Hearing
(Must be sent within 35 days of certification of value)
August 24 Deadline for Property Appraiser to send TRIM Notice to
property owners
(Considered notification of Tentative public hearing; must
be mailed by PA within 55 days of value certification)
27 54
September 8 Public Hearing (Tentative)
Tentative millage and budget hearing (Resolutions)
(Must be within 80 days of value certification but not
earlier than 65 days after certification)
Final/Adopted:
September 18 Advertisement publication date (Thursday for Seminole
Extra) for final millage and budget hearing
(Final public hearing must be within 15 days of the
tentative public hearing)
September 22 Public Hearing (Final)
Final millage and budget hearing - Adoption of final
millage and budget must be done separately and in that
order (Resolutions)
(Hearing must be held not less than 2 days or more than
5 days after advertisement is published)
by
September 265
Resolution to Property Appraiser
Resolution to Tax Collector
(Must be submitted within 3 days after adoption of final
millage rate)
by
October 22
Mail TRIM package to Property Tax Administration
Program Department of Revenue (Must be submitted
within 30 days of final adoption)
Budget Transfers and Amendments
The legal level of budgetary control is at the department level.
The City Manager is authorized to transfer budgeted amounts between accounts within a
department.
The budget is an annual one, as such, unexpended appropriations for these funds lapse at the
end of each fiscal year.
Increases to the budget are accomplished by resolution duly adopted by the Commission.
There may be amendments to the budget each fiscal year – on average one at approximately
mid-year and one within 60 days of the fiscal year-end.
28 55
Budget, Financial and Management Guidelines
General
An independent audit will be performed annually. The City administration will promptly
evaluate the audit management letter, if necessary, to determine the necessary steps to
implement the audit recommendations.
Financial records to be maintained on a basis consistent with Generally Accepted Accounting
Principles (GAAP) and the Government Accounting Standards Board (GASB).
The City will strive to maintain a fund balance in the General and Enterprise funds of 25% of
personnel services and operating expenditures which serves to protect against the need to
reduce service levels or raise taxes and fees due to temporary revenue shortages or
unpredicted spikes in expenditures.
The City will strive to ensure that personal and operating costs do not exceed recurring
revenues; that is, recurring expenses will not be funded with non-recurring revenue.
It will be the City’s highest priority to maintain current service levels for all essential services.
Employee positions are fully funded.
Revenues
The City will strive to maintain diversified revenues for the sake of fiscal stability and to most
equitably distribute the cost of services.
The City will set user-fees for all enterprise funds at a level that fully supports the total direct
and indirect cost of the activity.
A portion of the cost of non-enterprise activities may be considered for subsidy provided that
such action is consistent with the interests of the City and with all legal requirements.
The use of one-time revenues to fund ongoing expenditures is discouraged.
Budget
The City will abide by a structured budget process and comply with the “Truth in Millage” state
statute which regulates taxing authorities in the millage assessment process.
Budgets are considered balanced when revenues and appropriations from the fund (if
applicable) equal expenditures and appropriations to the fund (if applicable).
Recurring revenues should be sufficient to pay for all recurring costs thus avoiding the use of
non-recurring revenues and fund balances to fund such costs.
The City will adhere to all Federal, State, and local legal requirements related to the operating
budget.
The City will maintain a budgetary control system to ensure budgetary compliance.
All fund balances will be presented in the annual budget.
The City will attempt to avoid layoffs of permanent employees in order to balance the budget.
Purchasing
The City Manager is authorized to purchase or to contract for all commodities and services
which do not exceed $50,000; those in excess require written bids and Commission approval.
Regarding bids, the City of Winter Springs intends to secure a source of supply for item(s) or
services(s) at the lowest price; early and satisfactory manufacture; and prompt, convenient
service and shipment.
Purchase orders over $5,000 must be approved by the City Manager.
Purchases for commodities and services over $10,000 require three quotes unless a sole
source vendor is being utilized or the City is piggy-backing off another governmental agency.
29 56
Investments and Cash Management
Cash and investments are managed in accordance with the City's investment policy while
providing for liquidity to meet the City's needs in a sound and prudent manner.
The City administers a cash management and investment program that seeks to maximize, in
order of priority, the preservation of funds, liquidity, and interest earnings over its cash and
investments.
The City will collect revenues aggressively, including past-due bills and may utilize a collection
agency to accomplish this.
Capital Assets
The budget will provide for the maintenance and replacement of capital assets which are
defined as expenditures which equal or exceed $5,000.
The City has a five-year Capital Improvements Plan (CIP) which it annually reviews and
updates to ensure that all necessary capital improvements are being incorporated. This plan
is a multi-year prioritized schedule of capital improvements (which equal or exceed $50,000)
by intended year of purchase or commencement, the amount of expenditure per year, method
of financing and annual operating costs.
Assets will be inventoried annually. Assessment as to the condition of all major capital assets
is routinely evaluated by the respective departments.
When appropriate, surplus and obsolete property will be disposed of at public auction.
Debt Management
There are no limitations placed on the amount of debt the City may issue either by the City’s
charter, code of ordinances or State statute.
The City shall manage debt issuance and obligations according to sound public fiscal
management principles so that the City is able to provide needed capital improvements and
maintain services at adopted levels of service (LOS).
Debt service - managed to ensure that timely payment of principal and interest is made and
that bond covenants are met so as to maximize efficiency and creditworthiness.
General obligation debt will not be used to finance the activities of enterprise funds.
The term of any bonds shall not exceed the useful life of the expenditures being financed.
Long-term debt will not be utilized to fund current and ongoing operations.
For long-term debt, the City uses financial advisors independent of bond brokerage houses
and independent bond counsel to determine the best method of financing.
The City will maintain an adequate debt service fund for each bond issue.
See Debt Service section for a list of criteria for managing debt financing and selecting
revenues to finance public facilities.
Pension Plan
Employees become plan participants on the first day of the month immediately following the
date 30 days after the first day of employment.
The City will provide sufficient funding to the pension plan in order to ensure that the plan will
be able to fully meet its obligations to retired employees on a timely basis. Accordingly, the
City will retain independent actuarial advisors to provide the minimum annual required
contribution for both employer and employee.
The Defined Benefit (DB) plan is closed to employees hired after October 1, 2011. DB
Employees have a required contribution rate of 5%. For employees hired after October 1,
2011, the City contributes 5% to a Defined Contribution (DC) plan with eligibility for an
additional 2.5% matching contribution.
30 57
GENERAL FUND
58
THIS PAGE INTENTIONALLY LEFT BLANK
59
GENERAL FUND FISCAL POLICY TESTS
OPERATING COVERAGE
Recurring Revenue $25,262,907
Total Expenditures $26,614,195
LESS (Non-Recurring):
Capital Expenditures ($1,054,456)
Community Development - Zoning LDC Updates ($125,000)
Facility Condition Assessment - Asset Evaluation ($75,000)
Discretionary - UCF Incubator ($75,000)
Overhead Allocation Model Refresh ($35,000)
Recurring Personnel and Operating Expenditures $25,249,739 ($25,249,739)
Effect on Fund Balance - OPERATING COVERAGE $13,168
CAPITAL COVERAGE
LESS:
Capital Expenditures ($1,054,456)
Community Development - Zoning LDC Updates ($125,000)
Facility Condition Assessment - Asset Evaluation ($75,000)
Discretionary - UCF Incubator ($75,000)
Overhead Allocation Model Refresh ($35,000)
Effect on Fund Balance - CAPITAL COVERAGE ($1,364,456)
TOTAL EFFECT ON FUND BALANCE ($1,351,288)
FUND BALANCE
Projected Beginning Fund Balance $9,596,593
Appropriation TO (FROM) Fund Balance ($1,351,288)
Projected Ending Fund Balance $8,245,305
Ending Fund Balance Designations:
90-day / 25% Operating Reserve $6,312,435
Economic Development/Capital $1,932,870
Projected Total Ending Fund Balance $8,245,305
31 60
GENERAL FUND
Sources and Applications by Classification
Original
Actuals Budget Budget
Source FY 24 FY 25 FY 26
Ad Valorem Tax $8,031,892 23.5%$9,420,926 35.3%$9,959,815 37.4%
Utility Tax $3,909,907 11.4%$3,849,900 14.4%$4,097,048 15.4%
Intergovernment - Half-Cent $2,943,169 8.6%$3,106,716 11.6%$2,830,000 10.6%
Franchise Fee $2,694,583 7.9%$2,917,296 10.9%$2,719,800 10.2%
Intergovernment - Rev Sharing $1,853,122 5.4%$1,813,539 6.8%$1,600,000 6.0%
Communication Service Tax $1,506,692 4.4%$1,547,394 5.8%$1,650,000 6.2%
Interfund Transfers In $10,751,268 31.4%$737,008 2.8%$814,908 3.1%
Charges for Service $723,860 2.1%$568,954 2.1%$618,086 2.3%
Miscellaneous $1,461,220 4.3%$406,000 1.5%$703,950 2.6%
Fines & Forfeitures $120,805 0.4%$99,600 0.4%$100,000 0.4%
Other Taxes $144,280 0.4%$90,000 0.3%$120,000 0.5%
Licenses & Permits $15,540 0.0%$23,200 0.1%$27,000 0.1%
Intergovernment - Other $93,303 0.3%$76,095 0.3%$22,300 0.1%
Approp from Fund $0 0.0%$2,034,400 7.6%$1,351,288 5.1%
Total Sources $34,249,641 100.0%$26,691,028 100.0%$26,614,195 100.0%
Original
Actuals Budget Budget
Application FY 24 FY 25 FY 26
Personnel $13,714,126 40.0%$15,057,514 56.4%$16,163,480 60.7%
Other Operating $1,510,220 4.4%$2,481,542 9.3%$2,460,960 9.2%
Repair and Maintenance $1,630,188 4.8%$2,086,595 7.8%$1,738,710 6.5%
Capital Outlay $911,976 2.7%$1,893,285 7.1%$1,054,456 4.0%
Services $1,021,047 3.0%$1,586,128 5.9%$1,607,553 6.0%
Interfund Transfers Out $11,710,000 34.2%$1,215,000 4.6%$1,275,000 4.8%
Supplies $591,629 1.7%$1,018,229 3.8%$941,310 3.5%
Utilities $853,078 2.5%$1,001,739 3.8%$997,298 3.7%
Fuel $278,012 0.8%$275,996 1.0%$300,428 1.1%
Grants & Aids $56,200 0.2%$75,000 0.3%$75,000 0.3%
Approp to Fund $1,812,620 5.3%$0 0.0%$0 0.0%
Debt Service $160,545 0.5%$0 0.0%$0 0.0%
Total Applications $34,249,641 100.0%$26,691,028 100.0%$26,614,195 100.0%
% of
Total
% of
Total
% of
Total
% of
Total
% of
Total
% of
Total
32 61
GENERAL FUND
Sources and Applications by Function
Original
Actuals Budget Budget
Source FY 24 FY 25 FY 26
Non-Department $32,430,082 94.7%$23,276,009 87.2%$23,706,843 89.1%
Finance $894,848 2.6%$737,008 2.8%$814,908 3.1%
Parks & Recreation $312,362 0.9%$314,294 1.2%$421,682 1.6%
Police $209,716 0.6%$153,645 0.6%$100,000 0.4%
Public Works $245,995 0.7%$99,492 0.4%$136,974 0.5%
Community Development $28,027 0.1%$38,200 0.1%$42,000 0.2%
Executive & Legislative $55,360 0.2%$37,980 0.1%$40,500 0.2%
Information & General Services $73,251 0.2%$0 0.0%$0 0.0%
Approp from Fund $0 0.0%$2,034,400 7.6%$1,351,288 5.1%
Total Sources $34,249,641 100.0%$26,691,028 100.0%$26,614,195 94.9%
Actuals Budget Budget
Application FY 24 FY 25 FY 26
Police $8,939,992 26.1%$10,526,468 39.4%$10,982,008 41.3%
Information & General Services $3,826,553 11.2%$4,706,467 17.6%$4,866,889 18.3%
Parks & Recreation $3,149,968 9.2%$3,541,780 13.3%$3,167,444 11.9%
Community Development $1,987,860 5.8%$2,765,874 10.4%$2,440,750 9.2%
Public Works $1,281,531 3.7%$1,789,587 6.7%$1,596,571 6.0%
Finance $1,808,719 5.3%$1,763,715 6.6%$1,858,257 7.0%
General Government $10,814,044 31.6%$792,946 3.0%$855,295 3.2%
Executive & Legislative $628,354 1.8%$804,191 3.0%$846,981 3.2%
Approp to Fund $1,812,620 5.3%$0 0.0%$0 0.0%
Total Applications $34,249,641 100.0%$26,691,028 100.0%$26,614,195 100.0%
% of
Total
% of
Total
% of
Total
% of
Total
% of
Total
% of
Total
33 62
GENERAL FUND - SOURCES
Revenues & Transfers - Non-Departmental
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
00 Non-Department
311000 Ad Valorem $7,391,163 $8,031,892 $9,420,926 $9,420,926 $9,959,815
Total Ad Valorem Tax $7,391,163 $8,031,892 $9,420,926 $9,420,926 $9,959,815
314100 Electricity Tax $3,300,009 $3,280,376 $3,200,000 $3,200,000 $3,400,000
314300 Water Utility Tax $475,621 $537,030 $560,000 $560,000 $594,048
314400 Gas Tax $53,137 $57,759 $56,900 $56,900 $64,000
314800 Propane $41,939 $34,742 $33,000 $33,000 $39,000
Total Utility Tax $3,870,706 $3,909,907 $3,849,900 $3,849,900 $4,097,048
315000 Communication Services $1,426,316 $1,506,692 $1,547,394 $1,547,394 $1,650,000
Total Communication Service Tax $1,426,316 $1,506,692 $1,547,394 $1,547,394 $1,650,000
323100 Electricity $2,555,236 $2,488,538 $2,700,000 $2,700,000 $2,500,000
323700 Solid Waste / Commercial $129,918 $105,716 $120,300 $120,300 $120,000
323710 Solid Waste / Residential $52,568 $53,002 $48,996 $48,996 $52,800
323400 Gas $49,679 $47,327 $48,000 $48,000 $47,000
Total Franchise Fee $2,787,401 $2,694,583 $2,917,296 $2,917,296 $2,719,800
331390 Federal Grant - Other Phys. Environ.$0 $0 $0 $74,520 $0
335120 Revenue Sharing $1,937,830 $1,853,122 $1,813,539 $1,813,539 $1,600,000
335140 Mobile Home License Tax $9,890 $17,782 $9,550 $9,550 $9,800
335150 Alcoholic Beverage License $12,500 $12,283 $12,500 $12,500 $12,500
335180 Gov't Half Cent Sales Tax $3,108,945 $2,943,169 $3,106,716 $3,106,716 $2,830,000
Total Intergovernment $5,069,165 $4,826,356 $4,942,305 $5,016,825 $4,452,300
339000 Pymts fr Other Local in Lieu of Taxes $5,000 $5,000 $5,000 $5,000 $5,000
341300 Admin Svc Fees $99,275 $98,432 $102,188 $102,188 $98,280
343945 NSF $0 $20 $0 $0 $0
361100/361300 Investment (realized/unrealized)$676,874 $1,017,071 $175,000 $175,000 $330,000
362000 Misc Rents $450 $150 $0 $0 $0
362100 Cell Tower City Hall $113,272 $113,771 $104,000 $104,000 $113,000
362101 Cell Tower Shore Drive $121,050 $144,620 $104,000 $104,000 $140,000
364100 Auction Proceeds $8,138 $23,159 $0 $0 $0
369300 Settlements & Collections $0 $6,000 $0 $0 $0
369301 Settlement Insurance Proceeds $127,791 $14,971 $0 $0 $0
369900 Misc Revenue $52,729 $9,032 $0 $0 $0
369910 Motor Fuel Tax Rebate $12,249 $27,726 $18,000 $18,000 $21,600
Total Other $1,216,828 $1,459,952 $508,188 $508,188 $707,880
316000 Local Business $183,369 $700 $90,000 $90,000 $120,000
Other Taxes $183,369 $700 $90,000 $90,000 $120,000
381180 From Sewer Plant Replcmnt ARPA SRFL $0 $10,000,000 $0 $0 $0
Total Interfund Transfers In $0 $10,000,000 $0 $0 $0
Total Non-Departmental Sources $21,944,948 $32,430,082 $23,276,009 $23,350,529 $23,706,843
34 63
GENERAL FUND - SOURCES
Revenues & Transfers - Departmental
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
12 Executive & Legislative
341300 Admin Svc Fees $27,290 $55,360 $37,980 $37,980 $40,500
Total Ad Valorem Tax $27,290 $55,360 $37,980 $37,980 $40,500
13 Finance & Administrative Svcs
13 Finance
316000 Local Business ($18,603)$143,580 $0 $0 $0
381410 From Water Sewer Utility $764,064 $751,268 $737,008 $737,008 $814,908
Total Utility Tax $745,461 $894,848 $737,008 $737,008 $814,908
15 Community Development
322010 Zoning $18,055 $8,850 $13,500 $13,500 $14,000
322020 Site Plan $16,025 $6,250 $8,300 $8,300 $9,000
322910 Arbor Permits $0 $180 $1,400 $1,400 $4,000
341301 Admin Svc Fees - County Impact $5,444 $12,647 $15,000 $15,000 $15,000
366000 Misc Private Donations $0 $100 $0 $0 $0
Total Community Development $39,524 $28,027 $38,200 $38,200 $42,000
16 Information Services
16 Information & General Services
347400 Community Events $0 ($3,804)$0 $0 $0
366000 Misc Private Donations $70,499 $77,055 $0 $0 $0
383200 SBITA - Financial Arrangements $248,551 $0 $0 $0 $0
Total Information Services $319,050 $73,251 $0 $0 $0
21 Police
329500 Golf Cart Reg Fee $110 $260 $0 $0 $0
331200 Federal Grant - Public Safety $0 $1,300 $0 $17,227 $0
334200 State Grant - Public Safety $0 $61,938 $54,045 $54,045 $0
337200 Grant - Public Safety $0 $0 $0 $6,000 $0
341300 Admin Svc Fees $121 $32 $0 $0 $0
342100 Law Enforcement $0 $500 $0 $0 $0
342102 Law Enforcement - Code $275 $12,193 $0 $0 $0
351500 Traffic $96,396 $118,290 $99,600 $99,600 $100,000
354200 Law Enforcement $400 $2,515 $0 $0 $0
369900 Misc Revenue $7,964 $12,688 $0 $0 $0
383200 SBITA - Financial Arrangements $419,186 $0 $0 $0 $0
Total Police $524,452 $209,716 $153,645 $176,872 $100,000
41 Public Works
344910 ROW Maintenance $99,492 $74,619 $99,492 $99,492 $99,492
344930 Street Lighting $0 $168,376 $0 $0 $37,482
369900 Misc Revenue $0 $3,000 $0 $0 $0
Total Public Works $99,492 $245,995 $99,492 $99,492 $136,974
72 Parks & Recreation
341300 Admin Svc Fees $705 $855 $0 $0 $0
347201 Civic Center $15,081 $14,733 $10,800 $10,800 $5,000
347202 Pavillion $59,266 $60,539 $57,000 $57,000 $45,000
347203 Fields $47,679 $50,067 $47,500 $47,500 $47,500
347204 Senior Ctr - Pool $17,065 $15,040 $13,000 $13,000 $11,000
347205 Senior Ctr - Annual $14,480 $13,360 $13,000 $13,000 $11,000
347208 Summer Camp $66,805 $64,348 $73,125 $73,125 $99,450
347209 Programs $10,466 $3,328 $10,000 $10,000 $2,500
347211 Partnership League $65,325 $62,691 $69,869 $69,869 $70,382
347212 Pickleball $0 $20,524 $20,000 $20,000 $35,500
347400 Community Events $39 $0 $0 $0 $0
366000 Misc Private Donations $0 $6,877 $0 $91,380 $94,350
Total Parks & Recreation $296,911 $312,362 $314,294 $405,674 $421,682
Total Dep'tal Sources $2,052,180 $1,819,559 $1,380,619 $1,495,226 $1,556,064
TOTAL GENERAL FUND SOURCES $23,997,128 $34,249,641 $24,656,628 $24,845,755 $25,262,907
35 64
GENERAL FUND - APPLICATIONS
Expenditures & Transfers - Department Specific
Original Revised
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
DIV #DEPARTMENT / DIVISION Actual Actual Budget Budget Budget
Executive
1100 Executive - Commission $125,230 $159,900 $196,424 $192,924 $190,887
1200 Executive - City Manager $366,196 $267,577 $373,267 $378,297 $414,986
1210 Executive - City Clerk $186,338 $200,877 $234,500 $232,970 $241,108
$677,764 $628,354 $804,191 $804,191 $846,981
General Government
1400 General Gov't - Legal Services $303,159 $313,194 $305,800 $305,800 $330,800
1900 General Gov't - General $1,445,460 $10,500,850 $487,146 $507,146 $524,495
$1,748,619 $10,814,044 $792,946 $812,946 $855,295
Finance
1300 Finance - General $771,524 $1,029,024 $1,026,707 $1,044,882 $1,043,349
1360 Finance - Utility Billing & Cust Svc $653,101 $779,695 $737,008 $738,833 $814,908
$1,424,625 $1,808,719 $1,763,715 $1,783,715 $1,858,257
Information & General Services
1600 Information & General Services - General $1,317,655 $1,647,702 $1,986,081 $1,989,081 $2,125,868
1910 Information & General Services - City Hall $19,467 $4,489 $15,130 $15,130 $9,980
1315 Information & General Services - Human Resources $352,753 $408,906 $536,509 $533,509 $488,519
1920 Information & General Services - Risk Management $2,749 $0 $0 $0 $0
1925 Information & General Services - Risk Management $878,090 $964,619 $1,279,658 $1,279,658 $1,171,200
1935 Information & General Services - Facilities Maintenance $387,047 $460,185 $685,879 $710,399 $840,418
7415 Information & General Services - Marketing & Events $324,796 $340,652 $203,210 $203,210 $230,904
$3,282,557 $3,826,553 $4,706,467 $4,730,987 $4,866,889
Public Works
4100 Public Works - Administration $174,066 $186,624 $179,472 $179,472 $197,191
4110 Public Works - Roads and ROW Maint.$3,125,372 $632,583 $893,147 $1,045,147 $918,965
1930 Public Works - Facilities Maintenance $11 $227 $0 $0 $0
1940 Public Works - Fleet Maintenance $272,715 $462,097 $716,968 $716,968 $480,415
$3,572,164 $1,281,531 $1,789,587 $1,941,587 $1,596,571
Community Development
1500 Community Development - Administration $89,282 $170,271 $325,362 $325,362 $303,210
1510 Community Development - Long Range Planning $138,783 $112,200 $314,416 $314,416 $162,866
1520 Community Development - Urban Beautification $1,036,782 $1,255,773 $1,554,426 $1,502,426 $1,403,004
1530 Community Development - Streetlighting $469,207 $449,616 $571,670 $571,670 $571,670
$1,734,054 $1,987,860 $2,765,874 $2,713,874 $2,440,750
36 65
GENERAL FUND - APPLICATIONS
Expenditures & Transfers - Department Specific
Original Revised
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
NUMBER DEPARTMENT / DIVISION Actual Actual Budget Budget Budget
Police
2100 Police - Office of the Chief $7,481,399 $8,021,316 $9,495,313 $9,513,540 $9,911,347
2110 Police - Criminal Investigations $58,134 $125,357 $69,095 $63,095 $54,615
2120 Police - Community Services $12,230 $13,652 $20,635 $20,635 $22,175
2130 Police - Operations $164,254 $230,562 $407,407 $418,407 $488,631
2135 Police - Special Operations $0 $138 $0 $0 $0
2140 Police - Support Services $493,601 $501,874 $519,048 $519,048 $492,240
2150 Police - Code Enforcement $50,935 $47,093 $14,970 $14,970 $13,000
$8,260,553 $8,939,992 $10,526,468 $10,549,695 $10,982,008
Fire
$0 $0 $0 $0 $0
P & R - Operations
7200 P & R - Administration $189,317 $267,918 $321,759 $322,259 $173,000
7220 P & R - Athletics - Partnerships $1,864 $32 $0 $0 $0
7230 P & R - Parks & Grounds $1,784,716 $2,347,007 $2,494,886 $2,691,034 $2,139,217
7240 P & R - Programs $158,001 $138,318 $203,794 $203,794 $202,856
7250 P & R - Seniors $380,016 $396,693 $463,841 $463,841 $482,521
7400 P & R - Community Events $0 $0 $57,500 $148,880 $169,850
$2,513,914 $3,149,968 $3,541,780 $3,829,808 $3,167,444
$23,214,250 $32,437,021 $26,691,028 $27,166,803 $26,614,195
FUND BALANCE - October 1 $9,322,143 $10,105,021 $9,085,506 $11,917,641 $9,596,593
Appropriation TO (FROM) Fund Balance $782,878 $1,812,620 ($2,034,400) ($2,321,048) ($1,351,288)
FUND BALANCE - September 30 $10,105,021 $11,917,641 $7,051,106 $9,596,593 $8,245,305
TOTAL GENERAL FUND APPLICATIONS
37 66
GENERAL FUND - EXECUTIVE & LEGISLATIVE OVERVIEW
All Divisions
Original Revised
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $525,358 $449,040 $592,316 $592,316 $680,980
Operating Expenses $152,406 $148,411 $176,875 $175,175 $166,001
Transfers $0 $0 $0 $0 $0
Capital Outlay $0 $30,903 $35,000 $36,700 $0
TOTAL EXPENDITURES $677,764 $628,354 $804,191 $804,191 $846,981
City Manager - 1200
City Manager 1 1 1 1
Administrative Assistant 1 1 1 1
Total 2 2 2 2
City Clerk - 1210
City Clerk 1 1 1 1
City Clerk Assistant 2 2 1 1
Total 3 3 2 2
TOTAL FULL-TIME PERSONNEL 5 5 4 4
Commission - Non-employee - 1100
Commissioners 5 5 5 5
Mayor 1 1 1 1
TOTAL 6 6 6 6
TOTAL NON-EMPLOYEE 6 6 6 6
38 67
GENERAL FUND - EXECUTIVE & LEGISLATIVE SUMMARY
All Divisions
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $301,634 $273,229 $399,772 $399,772 $432,925
510110 Base Wage - Mayor/Commission $75,729 $74,931 $74,400 $74,400 $74,400
510140 Overtime $5,506 $7,098 $7,000 $7,000 $3,500
520200 FICA $26,901 $26,409 $31,189 $31,189 $33,104
520220 Pension DB $61,514 $0 $0 $0 $0
520225 Pension DC $9,043 $17,260 $27,722 $27,722 $84,867
520230 Health Insurance $43,157 $49,046 $51,350 $51,350 $51,302
520240 Workers' Comp $1,874 $1,067 $883 $883 $882
Total Payroll $525,358 $449,040 $592,316 $592,316 $680,980
530310 Professional $2,513 $2,756 $11,200 $10,630 $5,000
530314 Consulting $16,000 $48,000 $48,000 $48,000 $48,000
530315 Pre/Post Employment $72,062 $35,856 $62 $62 $62
530341 Other Svcs - Contract / Admin $1,023 $1,947 $4,500 $4,500 $3,750
530411 Communication - Phone $4,737 $5,277 $7,260 $7,830 $8,880
545300 R&M Mach & Equip $280 $0 $0 $0 $0
550510 Office $5,454 $1,711 $1,425 $1,425 $1,825
550520 Operating $6,398 $1,848 $11,850 $11,850 $2,900
550525 Operating - Small Tools $940 $0 $0 $0 $0
555400 Travel & Per Diem $5,011 $11,044 $21,628 $21,628 $25,589
555420 Postage / Freight $691 $350 $808 $808 $688
555470 Printing / Binding $130 $0 $1,125 $1,125 $4,125
555480 Promotional / Advertising $11,161 $11,265 $17,990 $17,990 $13,941
555481 Promo - Employee Relations $1,190 $4,654 $3,000 $3,000 $3,000
555540 Dues/Reg/Pub $17,466 $16,878 $39,227 $39,227 $41,691
555550 Training $1,150 $625 $7,300 $5,600 $5,050
555551 Educational Incentive $0 $0 $1,500 $1,500 $1,500
580820 Grants/Aids - Econ Dev $6,200 $6,200 $0 $0 $0
Total Operating $152,406 $148,411 $176,875 $175,175 $166,001
560641 Mach & Equip - Vehicles $0 $30,903 $35,000 $36,700 $0
Total Capital $0 $30,903 $35,000 $36,700 $0
TOTAL EXECUTIVE/LEGISLATIVE $677,764 $628,354 $804,191 $804,191 $846,981
39 68
Executive & Legislative 12
Commission 1100
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510110 Base Wage - Mayor/Commission $75,729 $74,931 $74,400 $74,400 $74,400
520200 FICA $5,082 $5,732 $5,692 $5,692 $5,692
520240 Workers' Comp $276 $126 $200 $200 $142
Total Payroll $81,087 $80,789 $80,292 $80,292 $80,234
530314 Consulting $16,000 $48,000 $48,000 $48,000 $48,000
530411 Communication - Phone $3,920 $4,480 $5,760 $5,760 $5,760
550520 Operating $607 $532 $9,850 $9,850 $900
555400 Travel & Per Diem $1,956 $6,643 $17,320 $17,320 $18,265
555470 Printing / Binding $130 $0 $1,125 $1,125 $4,125
555480 Promotional / Advertising $392 $602 $4,400 $4,400 $901
555540 Dues/Reg/Pub $14,938 $12,654 $29,677 $26,177 $32,702
580820 Grants/Aids - Economic Dev $6,200 $6,200 $0 $0 $0
Total Operating $44,143 $79,111 $116,132 $112,632 $110,653
Total Capital $0 $0 $0 $0 $0
TOTAL $125,230 $159,900 $196,424 $192,924 $190,887
40 69
Executive & Legislative 12
City Manager 1200
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $181,384 $141,976 $265,483 $265,483 $288,761
510140 Overtime $2,347 $3,810 $2,000 $2,000 $0
520200 FICA $12,909 $10,907 $15,222 $15,222 $16,382
520220 Pension DB $61,514 $0 $0 $0 $0
520225 Pension DC $3,559 $10,540 $19,912 $19,912 $74,053
520230 Health Insurance $16,910 $16,894 $20,000 $20,000 $16,200
520240 Workers' Comp $1,387 $838 $452 $452 $492
Total Payroll $280,010 $184,965 $323,069 $323,069 $395,888
530315 Pre/Post Employment $72,062 $35,856 $0 $0 $0
530411 Communication - Phone $817 $797 $540 $2,070 $2,160
550510 Office $1,021 $1,516 $1,100 $1,100 $1,500
550520 Operating $5,791 $1,316 $2,000 $2,000 $2,000
550525 Operating - Small Tools $940 $0 $0 $0 $0
555400 Travel & Per Diem $2,341 $4,401 $2,308 $2,308 $3,824
555420 Postage / Freight $395 $95 $350 $350 $350
555480 Promotional / Advertising $0 $43 $0 $0 $0
555481 Promo - Employee Relations $1,190 $4,654 $3,000 $3,000 $3,000
555540 Dues/Reg/Pub $1,329 $3,031 $1,900 $5,400 $2,264
555550 Training $300 $0 $4,000 $2,300 $4,000
Total Operating $86,186 $51,709 $15,198 $18,528 $19,098
560641 Mach & Equip - Vehicles $0 $30,903 $35,000 $36,700 $0
Total Capital $0 $30,903 $35,000 $36,700 $0
TOTAL $366,196 $267,577 $373,267 $378,297 $414,986
41 70
Executive & Legislative 12
City Clerk 1210
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $120,250 $131,253 $134,289 $134,289 $144,164
510140 Overtime $3,159 $3,288 $5,000 $5,000 $3,500
520200 FICA $8,910 $9,770 $10,275 $10,275 $11,030
520225 Pension DC $5,484 $6,720 $7,810 $7,810 $10,814
520230 Health Insurance $26,247 $32,152 $31,350 $31,350 $35,102
520240 Workers' Comp $211 $103 $231 $231 $248
Total Payroll $164,261 $183,286 $188,955 $188,955 $204,858
530310 Professional $2,513 $2,756 $11,200 $10,630 $5,000
530315 Pre/Post Employment $0 $0 $62 $62 $62
530341 Other Svcs - Contract / Admin $1,023 $1,947 $4,500 $4,500 $3,750
530411 Communication - Phone $0 $0 $960 $0 $960
545300 R&M Mach & Equip $280 $0 $0 $0 $0
550510 Office $4,433 $195 $325 $325 $325
555400 Travel & Per Diem $714 $0 $2,000 $2,000 $3,500
555420 Postage / Freight $296 $255 $458 $458 $338
555480 Promotional / Advertising $10,769 $10,620 $13,590 $13,590 $13,040
555540 Dues/Reg/Pub $1,199 $1,193 $7,650 $7,650 $6,725
555550 Training $850 $625 $3,300 $3,300 $1,050
555551 Educational Incentive $0 $0 $1,500 $1,500 $1,500
Total Operating $22,077 $17,591 $45,545 $44,015 $36,250
Total Capital $0 $0 $0 $0 $0
TOTAL $186,338 $200,877 $234,500 $232,970 $241,108
42 71
GENERAL FUND - GENERAL GOVERNMENT OVERVIEW
All Divisions
Original Revised
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $981,913 $452,581 $0 $0 $0
Operating Expenses ($933,294)($928,537)($422,054)($402,054)($419,705)
Transfers $1,700,000 $11,290,000 $1,215,000 $1,215,000 $1,275,000
Capital Outlay $0 $0 $0 $0 $0
TOTAL EXPENDITURES $1,748,619 $10,814,044 $792,946 $812,946 $855,295
43 72
GENERAL FUND - GENERAL GOVERNMENT SUMMARY
All Divisions
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
520220 Pension DB $981,913 $452,581 $0 $0 $0
Total Payroll $981,913 $452,581 $0 $0 $0
530311 Legal $296,959 $309,766 $298,800 $298,800 $298,800
530312 Financial $6,200 $3,428 $7,000 $7,000 $7,000
530313 Labor Relations $0 $0 $0 $0 $25,000
530314 Consulting $18,712 $4,755 $70,000 $90,000 $35,000
530340 Other Svcs $2,259 $0 $16,600 $16,600 $16,600
530341 Other Svcs - Contract / Admin ($1,312,324)($1,315,300)($1,309,165)($1,309,165)($1,309,165)
530343 Other Svcs - Banking $4,600 $8,914 $7,060 $7,060 $7,060
555440 Rent / Lease $300 $300 $600 $600 $0
580820 Grants/Aids - Private $50,000 $50,000 $75,000 $75,000 $75,000
599100 Contingency $0 $9,600 $412,051 $412,051 $425,000
Total Operating ($933,294)($928,537)($422,054)($402,054)($419,705)
591202 To 1999 Debt Service $1,275,000 $1,290,000 $1,215,000 $1,215,000 $1,275,000
591305 To Excellence in Customer Service $365,000 $0 $0 $0 $0
591410 To Water Sewer Utility $40,000 $10,000,000 $0 $0 $0
591411 To Stormwater $20,000 $0 $0 $0 $0
$1,700,000 $11,290,000 $1,215,000 $1,215,000 $1,275,000
Total Capital $0 $0 $0 $0 $0
TOTAL GENERAL GOVERNMENT $1,748,619 $10,814,044 $792,946 $812,946 $855,295
44 73
General Government 19
Legal Services 1400
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
530311 Legal $296,959 $309,766 $298,800 $298,800 $298,800
530312 Financial $6,200 $3,428 $7,000 $7,000 $7,000
530313 Labor Relations $0 $0 $0 $0 $25,000
Total Operating $303,159 $313,194 $305,800 $305,800 $330,800
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $303,159 $313,194 $305,800 $305,800 $330,800
45 74
General Government 19
General Government 1900
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
520220 Pension DB $981,913 $452,581 $0 $0 $0
Total Payroll $981,913 $452,581 $0 $0 $0
530314 Consulting $18,712 $4,755 $70,000 $90,000 $35,000
530340 Other Svcs $2,259 $0 $16,600 $16,600 $16,600
530341 Other Svcs - Contract / Admin ($1,312,324)($1,315,300)($1,309,165)($1,309,165)($1,309,165)
530343 Other Svcs - Banking $4,600 $8,914 $7,060 $7,060 $7,060
555440 Rent / Lease $300 $300 $600 $600 $0
580820 Grants/Aids - Private $50,000 $50,000 $75,000 $75,000 $75,000
599100 Contingency (incl sick-leave buy-back)$0 $9,600 $412,051 $412,051 $425,000
Total Operating ($1,236,453)($1,241,731)($727,854)($707,854)($750,505)
591202 To 1999 Debt Service $1,275,000 $1,290,000 $1,215,000 $1,215,000 $1,275,000
591305 To Excellence in Customer Service $365,000 $0 $0 $0 $0
591410 To Water Sewer Utility $40,000 $10,000,000 $0 $0 $0
591411 To Stormwater $20,000 $0 $0 $0 $0
Total Transfers $1,700,000 $11,290,000 $1,215,000 $1,215,000 $1,275,000
Total Capital $0 $0 $0 $0 $0
TOTAL $1,445,460 $10,500,850 $487,146 $507,146 $524,495
46 75
GENERAL FUND - FINANCE OVERVIEW
All Divisions
Original Revised
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $1,093,632 $1,432,652 $1,488,804 $1,488,804 $1,583,701
Operating Expenses $333,742 $373,673 $274,911 $294,911 $274,556
Transfers $0 $0 $0 $0 $0
Capital Outlay $0 $0 $0 $0 $0
TOTAL EXPENDITURES $1,427,374 $1,806,325 $1,763,715 $1,783,715 $1,858,257
General - 1300
Finance Director 1 1 1 1
Finance Manager/Controller 1 1 1
Asst. Finance Director 1
Budget Manager 1 1 1 1
Procurement Manager 1 1 1 1
Accountant 2 3 2 2
Sr. Business Analyst 1
Business Analyst 2 2 1 2
Financial Analyst 1 1
AP Coordinator 1 1 1 1
Payroll Accountant 1 1
Total 10 11 10 10
Utility Billing - 1360
Utility Services Manager 1 1
Customer Service Supervisor 1 1 1 1
Billing Supervisor 1 1 1
Billing Specialist 1 1 2 1
Customer Service Rep 2 2 3 4
Total 6 6 6 7
TOTAL FULL-TIME PERSONNEL 16 17 16 17
Utility Billing - Part-Time - 1360
Customer Service Rep 2.90 2.90 2.19 0.73
Total 2.90 2.90 2.19 0.73
TOTAL PART-TIME PERSONNEL 2.90 2.90 2.19 0.73
Human Resources and Risk Management Departments were redirected to the Information and General Services Department.
47 76
GENERAL FUND - FINANCE SUMMARY
All Divisions
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $869,942 $1,100,750 $1,114,421 $1,114,421 $1,176,075
510140 Overtime $12,026 $10,155 $6,646 $6,646 $6,000
520200 FICA $65,156 $80,597 $75,709 $75,709 $88,401
520220 Pension DB $7,393 $7,843 $0 $0 $0
520225 Pension DC $35,038 $57,365 $77,173 $77,173 $80,232
520230 Health Insurance $102,621 $175,102 $212,950 $212,950 $231,011
520240 Workers' Comp $1,456 $840 $1,905 $1,905 $1,982
Total Payroll $1,093,632 $1,432,652 $1,488,804 $1,488,804 $1,583,701
530312 Financial $17,500 $17,500 $18,375 $18,375 $18,375
530314 Consulting $3,550 $20,243 $10,000 $30,000 $10,000
530315 Pre/Post Employment $36,862 $473 $1,570 $1,570 $1,444
530320 Accounting / Auditing $20,000 $159,112 $49,000 $52,850 $50,500
530340 Other Svcs $516 $30 $750 $750 $750
530341 Other Svcs - Contract / Admin $149,718 $42,743 $34,244 $33,494 $30,500
530342 Other Svcs - Maint / Licenses $5,091 $22,025 $24,256 $24,256 $24,245
530411 Communication - Phone $170 $2,844 $5,076 $5,076 $5,076
550510 Office $4,361 $4,550 $4,800 $4,700 $4,800
550520 Operating $1,926 $1,980 $2,000 $2,000 $2,000
550525 Operating - Small Tools $523 $9,122 $5,200 $7,200 $4,400
550527 Operating - Apparel $283 $102 $1,000 $1,000 $1,000
555400 Travel & Per Diem $0 $0 $2,250 $2,250 $1,000
555420 Postage / Freight $81,249 $92,652 $101,300 $101,300 $101,300
555480 Promotional / Advertising $3,665 $833 $4,000 $1,000 $5,400
555490 Not Otherwise Classified $5 $45 $0 $0 $0
555540 Dues/Reg/Pub $950 $861 $1,890 $1,890 $4,566
555550 Training $4,624 $1,307 $9,200 $7,200 $9,200
Total Operating $333,742 $373,673 $274,911 $294,911 $274,556
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL FINANCE $1,427,374 $1,806,325 $1,763,715 $1,783,715 $1,858,257
Human Resources and Risk Management Departments were redirected to the Information and General Services Department.
48 77
Finance 13
Finance - General 1300
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $453,766 $676,828 $692,445 $692,445 $733,460
510140 Overtime $9,800 $4,641 $3,646 $3,646 $1,000
520200 FICA $34,072 $48,966 $43,739 $43,739 $54,941
520220 Pension DB $7,393 $7,843 $0 $0 $0
520225 Pension DC $15,161 $35,595 $51,947 $51,947 $49,381
520230 Health Insurance $50,256 $103,757 $147,138 $147,138 $120,656
520240 Workers' Comp $839 $514 $1,182 $1,182 $1,225
Total Payroll $571,287 $878,144 $940,097 $940,097 $960,663
530312 Financial $17,500 $17,500 $18,375 $18,375 $18,375
530314 Consulting $3,550 $20,243 $10,000 $30,000 $10,000
530315 Pre/Post Employment $36,625 $406 $565 $565 $565
530320 Accounting / Auditing $10,000 $79,556 $24,500 $26,425 $25,250
530341 Other Svcs - Contract / Admin $117,695 $15,900 $7,500 $6,750 $0
530411 Communication - Phone $170 $692 $480 $480 $480
550510 Office $2,483 $3,184 $2,800 $2,800 $2,800
550520 Operating $1,132 $839 $2,000 $2,000 $2,000
550525 Operating - Small Tools $523 $7,145 $1,500 $3,500 $1,500
555400 Travel & Per Diem $0 $0 $2,200 $2,200 $950
555420 Postage / Freight $2,100 $2,489 $3,600 $3,600 $3,600
555480 Promotional / Advertising $3,665 $833 $4,000 $1,000 $5,400
555540 Dues/Reg/Pub $950 $861 $1,890 $1,890 $4,566
555550 Training $3,844 $1,232 $7,200 $5,200 $7,200
Total Operating $200,237 $150,880 $86,610 $104,785 $82,686
Total Capital $0 $0 $0 $0 $0
TOTAL $771,524 $1,029,024 $1,026,707 $1,044,882 $1,043,349
Human Resources and Risk Management Departments were redirected to the Information and General Services Department.
49 78
Finance 13
Utility Billing 1360
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $416,176 $423,922 $421,976 $421,976 $442,615
510140 Overtime $2,226 $5,514 $3,000 $3,000 $5,000
520200 FICA $31,084 $31,631 $31,970 $31,970 $33,460
520225 Pension DC $19,877 $21,770 $25,226 $25,226 $30,851
520230 Health Insurance $52,365 $71,345 $65,812 $65,812 $110,355
520240 Workers' Comp $617 $326 $723 $723 $757
Total Payroll $522,345 $554,508 $548,707 $548,707 $623,038
530315 Pre/Post Employment $237 $67 $1,005 $1,005 $879
530320 Accounting / Auditing $10,000 $79,556 $24,500 $26,425 $25,250
530340 Other Svcs $516 $30 $750 $750 $750
530341 Other Svcs - Contract / Admin $32,023 $26,843 $26,744 $26,744 $30,500
530342 Other Svcs - Maint / Licenses $5,091 $22,025 $24,256 $24,256 $24,245
530411 Communication - Phone $0 $2,152 $4,596 $4,596 $4,596
550510 Office $1,878 $1,011 $2,000 $1,900 $2,000
550520 Operating $794 $1,141 $0 $0 $0
550525 Operating - Small Tools $0 $1,977 $3,700 $3,700 $2,900
550527 Operating - Apparel $283 $102 $1,000 $1,000 $1,000
555400 Travel & Per Diem $0 $0 $50 $50 $50
555420 Postage / Freight $79,149 $90,163 $97,700 $97,700 $97,700
555490 Not Otherwise Classified $5 $45 $0 $0 $0
555550 Training $780 $75 $2,000 $2,000 $2,000
Total Operating $130,756 $225,187 $188,301 $190,126 $191,870
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $653,101 $779,695 $737,008 $738,833 $814,908
50 79
GENERAL FUND - INFORMATION & GENERAL SERVICES OVERVIEW
All Divisions
Original Revised
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $1,084,892 $1,387,446 $1,469,170 $1,469,170 $1,687,807
Operating Expenses $1,830,344 $2,283,115 $3,034,797 $3,036,026 $2,986,582
Transfers $0 $0 $0 $0 $0
Capital Outlay $279,227 $70,293 $202,500 $225,791 $192,500
Debt $85,345 $85,344 $0 $0 $0
TOTAL EXPENDITURES $3,279,808 $3,826,198 $4,706,467 $4,730,987 $4,866,889
Information Services - 1600
Deputy City Manager 1 1
IT Manager 1 1 1 1
GIS Analyst 1 1 1 1
Application Specialist 2 3 2 2
Systems Admin 1 1
Total 5 6 5 5
Human Resources - 1315
Operations Director 1 1
HR Manager 1 1
HR Generalist/HR Specialist 1 2 2 2
Payroll/Benefits Coordinator 1 1
Total 2 3 4 4
Facilities Maintenance - 1935
Facilities & Capital Projects Director 1
Facilities Foreman 1 1 1 1
Building Service Coordinator 1 1
Maintenance Worker 2 3 3 3
Custodian 2
Total 4 5 4 7
Marketing and Events - 7415
Public Information Officer 1 1 1
Marketing and Social Media Coord.1 1 1 1
Events Coordinator 1 1
Total 2 3 2 2
TOTAL FULL-TIME PERSONNEL 13 17 15 18
The Human Resources, Risk Management and Facilities Maintenance divisions were redirected to the Information and General Services
Department. Marketing and Events is now in the Community Events Park's department.
51 80
GENERAL FUND - INFORMATION AND GENERAL SERVICES SUMMARY
All Divisions
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $823,590 $1,034,571 $1,069,287 $1,069,287 $1,263,051
510140 Overtime $25,424 $16,821 $9,600 $9,600 $7,000
520200 FICA $61,962 $76,822 $77,092 $77,092 $96,640
520220 Pension DB $22,179 $36,974 $37,994 $37,994 $24,751
520225 Pension DC $37,415 $54,773 $69,615 $69,615 $82,255
520230 Health Insurance $105,682 $157,102 $188,562 $188,562 $192,620
520240 Workers' Comp $8,640 $6,134 $7,020 $7,020 $11,490
520250 Unemployment $0 $4,249 $10,000 $10,000 $10,000
Total Payroll $1,084,892 $1,387,446 $1,469,170 $1,469,170 $1,687,807
530315 Pre/Post Employment $5,771 $803 $1,873 $1,873 $1,512
530341 Other Svcs - Contract / Admin $234,167 $320,487 $462,760 $462,760 $462,050
530342 Other Svcs - Maint / Licenses $251,404 $503,055 $697,974 $699,203 $699,046
530411 Communication - Phone $45,990 $21,717 $28,280 $28,760 $107,022
540430 Utilities $46,149 $40,591 $48,720 $48,720 $42,720
545100 R&M Buildings $17,199 $15,178 $0 $0 $0
545110 R&M Bldgs - City Hall $36,458 $31,186 $91,650 $91,650 $61,355
545270 R&M Infra - Grounds $17,188 $18,031 $26,832 $26,832 $18,576
545300 R&M Mach & Equip $2,384 $14,960 $52,800 $52,800 $7,800
545310 R&M M&E - Vehicles $79 $4,278 $5,750 $5,750 $5,000
550522 Operating - Tires / Filters $423 $589 $5,000 $5,000 $5,000
550510 Office $2,714 $3,256 $7,940 $7,940 $7,300
550520 Operating $35,191 $25,175 $33,536 $33,056 $104,200
550523 Operating - Janitorial $3,613 $4,000 $8,000 $8,000 $8,000
550525 Operating - Small Tools $76,164 $110,797 $142,050 $143,740 $156,540
550526 Operating - Software $3,797 $0 $1,600 $1,600 $0
550527 Operating - Apparel $2,700 $5,662 $8,265 $8,265 $6,540
552000 Fuel $5,652 $6,231 $5,700 $5,700 $5,700
555400 Travel & Per Diem $834 $2,165 $2,100 $5,100 $2,100
555420 Postage / Freight $141 $226 $400 $400 $400
555441 Rent / Lease - Copy Machine $21,498 $21,313 $21,648 $21,648 $21,648
555442 Rent / Lease - Equipment $0 $0 $5,000 $5,000 $2,500
555450 Insurance $665,807 $953,370 $1,239,658 $1,239,658 $1,111,200
555451 Insurance - Settlements $212,283 $7,000 $30,000 $30,000 $50,000
555470 Printing / Binding $57 $432 $1,555 $1,555 $3,330
555480 Promotional / Advertising $121,556 $126,638 $11,500 $11,500 $5,500
555481 Promo - Employee Relations $6,589 $5,152 $49,940 $49,940 $20,000
555540 Dues/Reg/Pub $4,779 $37,015 $16,366 $14,676 $27,088
555550 Training $5,541 $3,808 $27,900 $24,900 $44,455
555551 Educational Incentive $4,216 $0 $0 $0 $0
Total Operating $1,830,344 $2,283,115 $3,034,797 $3,036,026 $2,986,582
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $0 $27,500 $102,020 $0
560641 Mach & Equip - Vehicles $30,676 $26,777 $50,000 $0 $50,000
560642 Mach & Equip - Data Proc $0 $0 $17,000 $43,034 $142,500
560650 Construction In Progress $0 $43,516 $108,000 $80,737 $0
561820 Subscription Based IT Arrangements $248,551 $0 $0 $0 $0
Total Capital $279,227 $70,293 $202,500 $225,791 $192,500
571550 Redemption of Principle SBITA $82,052 $82,002 $0 $0 $0
571560 Interest Expense SBITA $3,293 $3,342 $0 $0 $0
Total Debt Service $85,345 $85,344 $0 $0 $0
TOTAL INFO SVCS $3,279,808 $3,826,198 $4,706,467 $4,730,987 $4,866,889
The Human Resources, Risk Management and Facilities Maintenance divisions were redirected to the Information and General
Services Department. Marketing and Events was established as a new division in this department.
52 81
INFORMATION & GENERAL SERVICES 16
Human Resources 1315
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $230,884 $280,797 $294,346 $294,346 $269,536
510140 Overtime $2,504 $0 $800 $800 $1,000
520200 FICA $16,840 $20,915 $17,799 $17,799 $20,625
520220 Pension DB $14,786 $18,434 $18,997 $18,997 $12,379
520225 Pension DC $7,464 $9,349 $17,824 $17,824 $17,123
520230 Health Insurance $23,686 $25,584 $34,656 $34,656 $52,617
520240 Workers' Comp $396 $212 $502 $502 $460
Total Payroll $296,560 $355,291 $384,924 $384,924 $373,740
530315 Pre/Post Employment $5,022 $477 $375 $375 $450
530341 Other Svcs - Contract / Admin $22,226 $20,413 $53,060 $53,060 $55,450
530411 Communication - Phone $655 $1,202 $2,100 $2,100 $3,960
550510 Office $2,128 $1,558 $3,000 $3,000 $3,600
550520 Operating $4,966 $2,270 $7,240 $7,240 $8,350
550527 Operating - Apparel $502 $1,085 $1,040 $1,040 $880
555400 Travel & Per Diem $0 $0 $100 $100 $100
555420 Postage / Freight $122 $90 $200 $200 $200
555480 Promotional / Advertising $8,476 $2,335 $11,500 $11,500 $5,500
555481 Promo - Employee Relations $6,589 $5,152 $49,940 $49,940 $20,000
555540 Dues/Reg/Pub $1,179 $25,812 $2,970 $2,970 $3,484
555550 Training $4,328 ($7,134)$20,060 $17,060 $12,805
Total Operating $56,193 $53,260 $151,585 $148,585 $114,779
Total Capital $0 $0 $0 $0 $0
TOTAL $352,753 $408,551 $536,509 $533,509 $488,519
The Human Resources, Risk Management and Facilities Maintenance divisions were redirected to the Information and General Services
Department. Marketing and Events was established as a new division in this department.
53 82
INFORMATION & GENERAL SERVICES 16
IS General 1600
$0 Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $308,079 $425,224 $430,376 $430,376 $429,353
510140 Overtime $218 $0 $500 $500 $0
520200 FICA $22,311 $30,836 $32,929 $32,929 $32,849
520220 Pension DB $7,393 $18,540 $18,997 $18,997 $12,372
520225 Pension DC $16,974 $22,524 $28,028 $28,028 $29,110
520230 Health Insurance $46,123 $77,472 $82,518 $82,518 $84,387
520240 Workers' Comp $522 $320 $736 $736 $733
Total Payroll $401,620 $574,916 $594,084 $594,084 $588,804
530315 Pre/Post Employment $150 $67 $600 $600 $600
530341 Other Svcs - Contract / Admin $203,531 $291,234 $391,980 $391,980 $397,200
530342 Other Svcs - Maint / Licenses $250,012 $501,718 $695,704 $696,933 $697,426
530411 Communication - Phone $27,015 $15,752 $19,920 $19,920 $98,730
550510 Office $521 $480 $1,940 $1,940 $700
550520 Operating $321 ($74)$0 $0 $0
550525 Operating - Small Tools $69,063 $100,180 $122,740 $122,740 $144,160
550526 Operating - Software $3,797 $0 $1,600 $1,600 $0
555400 Travel & Per Diem $834 $2,165 $2,000 $5,000 $2,000
555420 Postage / Freight $19 $136 $200 $200 $200
555441 Rent / Lease - Copy Machine $21,498 $21,313 $21,648 $21,648 $21,648
555470 Printing / Binding $0 $0 $25 $25 $0
555480 Promotional / Advertising $388 $0 $0 $0 $0
555540 Dues/Reg/Pub $206 $1,891 $2,700 $2,700 $5,700
555550 Training $568 $9,064 $5,940 $5,940 $26,200
555551 Educational Incentive $4,216 $0 $0 $0 $0
Total Operating $582,139 $943,926 $1,266,997 $1,271,226 $1,394,564
Total Transfers $0 $0 $0 $0 $0
560642 Mach & Equip - Data Proc $0 $0 $17,000 $43,034 $142,500
560650 Construction In Progress $0 $43,516 $108,000 $80,737 $0
561820 Subscription Based IT Arrangements $248,551 $0 $0 $0 $0
Total Capital $248,551 $43,516 $125,000 $123,771 $142,500
571550 Redemption of Principle SBITA $82,052 $82,002 $0 $0 $0
571560 Interest Expense SBITA $3,293 $3,342 $0 $0 $0
Total Debt Service $85,345 $85,344 $0 $0 $0
TOTAL $1,317,655 $1,647,702 $1,986,081 $1,989,081 $2,125,868
54 83
INFORMATION & GENERAL SERVICES 16
IS City Hall 1910
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
530342 Other Svcs - Maint / Licenses $1,392 $1,337 $2,270 $2,270 $1,620
530411 Communication - Phone $17,868 $1,461 $2,160 $2,160 $2,160
545110 R&M Bldgs - City Hall $0 $240 $3,000 $3,000 $3,000
550510 Office $65 $1,218 $3,000 $3,000 $3,000
550520 Operating $142 $233 $200 $200 $200
550525 Operating - Small Tools $0 $0 $4,500 $4,500 $0
Total Operating $19,467 $4,489 $15,130 $15,130 $9,980
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $19,467 $4,489 $15,130 $15,130 $9,980
55 84
INFORMATION & GENERAL SERVICES 16
Risk Management 1925
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
520250 Unemployment $0 $4,249 $10,000 $10,000 $10,000
Total Payroll $0 $4,249 $10,000 $10,000 $10,000
555450 Insurance $665,807 $953,370 $1,239,658 $1,239,658 $1,111,200
555451 Insurance - Settlements $212,283 $7,000 $30,000 $30,000 $50,000
Total Operating $878,090 $960,370 $1,269,658 $1,269,658 $1,161,200
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $878,090 $964,619 $1,279,658 $1,279,658 $1,171,200
The Human Resources, Risk Management and Facilities Maintenance divisions were redirected to the Information and General Services
Department. Marketing and Events was established as a new division in this department.
56 85
INFORMATION & GENERAL SERVICES 16
Facilities Maintenance 1935
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $143,115 $202,222 $212,681 $212,681 $404,053
510140 Overtime $15,732 $16,282 $6,000 $6,000 $6,000
520200 FICA $11,859 $16,418 $16,274 $16,274 $30,917
520225 Pension DC $7,447 $13,458 $13,870 $13,870 $28,672
520230 Health Insurance $17,940 $20,070 $58,465 $58,465 $49,616
520240 Workers' Comp $5,731 $5,505 $5,556 $5,556 $10,022
Total Payroll $201,824 $273,955 $312,846 $312,846 $529,280
530315 Pre/Post Employment $512 $142 $561 $561 $337
530341 Other Svcs - Contract / Admin $8,410 $8,840 $17,720 $17,720 $9,400
530411 Communication - Phone $184 $1,107 $560 $1,040 $960
540430 Utilities $46,149 $40,591 $48,720 $48,720 $42,720
545100 R&M Buildings $17,199 $15,178 $0 $0 $0
545110 R&M Bldgs - City Hall $36,458 $30,946 $88,650 $88,650 $58,355
545270 R&M Infra - Grounds $17,188 $18,031 $26,832 $26,832 $18,576
545300 R&M Mach & Equip $2,384 $14,960 $52,800 $52,800 $7,800
545310 R&M M&E - Vehicles $79 $4,278 $5,750 $5,750 $5,000
550520 Operating $7,729 $2,746 $11,890 $11,410 $81,590
550522 Operating - Tires / Filters $423 $589 $5,000 $5,000 $5,000
550523 Operating - Janitorial $3,613 $4,000 $8,000 $8,000 $8,000
550525 Operating - Small Tools $6,404 $5,947 $11,500 $11,500 $7,500
550527 Operating - Apparel $2,163 $4,289 $6,850 $6,850 $5,300
552000 Fuel $5,652 $6,231 $5,700 $5,700 $5,700
555442 Rent / Lease - Equipment $0 $0 $5,000 $5,000 $2,500
555550 Training $0 $1,578 $0 $0 $2,400
Total Operating $154,547 $159,453 $295,533 $295,533 $261,138
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $0 $27,500 $102,020 $0
560641 Mach & Equip - Vehicles $30,676 $26,777 $50,000 $0 $50,000
Total Capital $30,676 $26,777 $77,500 $102,020 $50,000
TOTAL $387,047 $460,185 $685,879 $710,399 $840,418
The Human Resources, Risk Management and Facilities Maintenance divisions were redirected to the Information and General Services
Department. Marketing and Events was established as a new division in this department.
57 86
INFORMATION & GENERAL SERVICES 16
Marketing & Events 7415
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $141,512 $126,328 $131,884 $131,884 $160,109
510140 Overtime $6,970 $539 $2,300 $2,300 $0
520200 FICA $10,952 $8,653 $10,090 $10,090 $12,249
520230 Health Insurance $17,933 $33,976 $12,923 $12,923 $6,000
520240 Workers' Comp $1,991 $97 $226 $226 $275
520225 Pension DC $5,530 $9,442 $9,893 $9,893 $7,350
Total Payroll $184,888 $179,035 $167,316 $167,316 $185,983
530315 Pre/Post Employment $87 $117 $337 $337 $125
530411 Communication - Phone $268 $2,195 $3,540 $3,540 $1,212
550520 Operating $22,033 $20,000 $14,206 $14,206 $14,060
550525 Operating - Small Tools $697 $4,670 $3,310 $5,000 $4,880
550527 Operating - Apparel $35 $288 $375 $375 $360
555470 Printing / Binding $57 $432 $1,530 $1,530 $3,330
555480 Promotional / Advertising $112,692 $124,303 $0 $0 $0
555540 Dues/Reg/Pub $3,394 $9,312 $10,696 $9,006 $17,904
555550 Training $645 $300 $1,900 $1,900 $3,050
Total Operating $139,908 $161,617 $35,894 $35,894 $44,921
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $324,796 $340,652 $203,210 $203,210 $230,904
The Human Resources, Risk Management and Facilities Maintenance divisions were redirected to the Information and General Services
Department. Marketing and Events was established as a new division in this department.
58 87
GENERAL FUND - PUBLIC WORKS OVERVIEW
All Divisions
Original Revised
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $804,516 $1,023,074 $1,343,788 $1,343,788 $1,324,818
Operating Expenses $236,961 $258,457 $315,599 $315,599 $265,753
Transfers $2,500,000 $0 $0 $0 $0
Capital Outlay $30,687 $0 $130,200 $282,200 $6,000
TOTAL EXPENDITURES $3,572,164 $1,281,531 $1,789,587 $1,941,587 $1,596,571
Administration - 4100
Public Works Superintendent 1 1 1 1
Public Works Supervisor 1 1
Total 2 2 1 1
Roads - 4110
Foreman 2 2 2 2
Maintenance Worker 10 10 8 8
Total 12 12 10 10
Fleet Maintenance - 1940
Fleet Manager 1
Lead / Fleet Supervisor 1 1 1 1
Mechanic 2 2 3 3
Total 3 3 5 4
TOTAL FULL-TIME PERSONNEL 17 17 16 15
59 88
PUBLIC WORKS SUMMARY
All Divisions
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $520,799 $705,722 $860,300 $860,300 $863,604
510140 Overtime $19,883 $10,263 $25,100 $25,100 $13,000
520200 FICA $39,619 $52,712 $65,683 $65,683 $65,740
520220 Pension DB $64,655 $64,463 $33,496 $33,496 $69,574
520225 Pension DC $16,383 $27,808 $53,265 $53,265 $41,161
520230 Health Insurance $115,693 $142,361 $250,765 $250,765 $210,875
520240 Workers' Comp $27,484 $19,745 $55,179 $55,179 $60,864
Total Payroll $804,516 $1,023,074 $1,343,788 $1,343,788 $1,324,818
530314 Consulting $15,245 $0 $0 $0 $0
530315 Pre/Post Employment $924 $1,452 $2,563 $2,563 $1,483
530341 Other Svcs - Contract / Admin $71,057 $37,909 $19,470 $10,470 $2,500
530342 Other Svcs - Maint / Licenses $4,265 $5,004 $8,750 $8,750 $7,790
530411 Communication - Phone $403 $320 $2,734 $2,734 $480
540430 Utilities $26,482 $26,783 $28,680 $28,680 $28,980
545100 R&M Buildings $4,596 $10,133 $4,980 $4,980 $5,859
545120 R&M Bldgs - Util / PW Compound $1,364 $16,493 $20,840 $20,840 $16,101
545270 R&M Infra - Grounds $10,058 $50,818 $24,000 $39,000 $28,000
545300 R&M Mach & Equip $6,462 $9,626 $15,250 $15,250 $15,775
545310 R&M M&E - Vehicles $6,750 $20,452 $12,850 $12,850 $14,750
550510 Office $445 $265 $900 $900 $900
550520 Operating $5,221 $1,095 $1,825 $1,825 $2,900
550522 Operating - Tires / Filters $3,126 $3,981 $8,750 $8,750 $11,450
550523 Operating - Janitorial $1,618 $813 $5,270 $5,270 $3,370
550525 Operating - Small Tools $5,321 $7,071 $53,650 $53,650 $29,000
550527 Operating - Apparel $8,795 $11,082 $17,194 $17,194 $18,644
552000 Fuel $49,781 $44,502 $53,179 $53,179 $53,777
555400 Travel & Per Diem $48 $0 $2,000 $2,000 $500
555420 Postage / Freight $58 $8 $200 $200 $200
555442 Rent / Lease - Equipment $11,355 $8,884 $20,314 $20,314 $10,444
555540 Dues/Reg/Pub $0 $0 $200 $200 $600
555550 Training $3,587 $1,766 $12,000 $6,000 $12,250
Total Operating $236,961 $258,457 $315,599 $315,599 $265,753
591120 To Transportation Improvement $2,500,000 $0 $0 $0 $0
Total Transfers $2,500,000 $0 $0 $0 $0
560640 Machinery & Equipment $30,687 $0 $130,200 $130,200 $6,000
560641 Mach & Equip - Vehicles $0 $0 $0 $152,000 $0
Total Capital $30,687 $0 $130,200 $282,200 $6,000
TOTAL PUBLIC WORKS $3,572,164 $1,281,531 $1,789,587 $1,941,587 $1,596,571
Facilities Maintenance Department was redirected to the Information and General Services Department.
60 89
PUBLIC WORKS 41
Administration 4100
$0 Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $71,245 $93,584 $79,045 $79,045 $97,171
510140 Overtime $204 $791 $1,500 $1,500 $0
520200 FICA $5,267 $6,856 $5,902 $5,902 $7,095
520220 Pension DB $0 $12,053 $14,556 $14,556 $13,539
520225 Pension DC $2,614 $4,268 $2,670 $2,670 $3,904
520230 Health Insurance $8,930 $21,629 $10,502 $10,502 $20,701
520240 Workers' Comp $2,101 $1,957 $2,174 $2,174 $2,189
Total Payroll $90,361 $141,138 $116,349 $116,349 $144,599
530314 Consulting $15,245 $0 $0 $0 $0
530315 Pre/Post Employment $175 $384 $200 $200 $200
530341 Other Svcs - Contract / Admin $0 $0 $4,470 $4,470 $0
530342 Other Svcs - Maint / Licenses $1,659 $1,925 $3,000 $3,000 $0
530411 Communication - Phone $233 $320 $720 $720 $480
540430 Utilities $21,893 $22,554 $23,400 $23,400 $23,700
545100 R&M Buildings $4,596 $10,133 $4,980 $4,980 $5,859
545300 R&M Mach & Equip $200 $204 $500 $500 $500
545310 R&M M&E - Vehicles $723 $443 $800 $800 $800
550510 Office $445 $265 $900 $900 $900
550520 Operating $345 $131 $400 $400 $400
550522 Operating - Tires / Filters $220 $1,150 $2,400 $2,400 $2,400
550523 Operating - Janitorial $931 $51 $3,900 $3,900 $2,000
550525 Operating - Small Tools $169 $234 $2,350 $2,350 $350
550527 Operating - Apparel $0 $0 $1,249 $1,249 $1,249
552000 Fuel $3,891 $5,934 $6,954 $6,954 $6,954
555400 Travel & Per Diem $48 $0 $2,000 $2,000 $500
555420 Postage / Freight $58 $8 $200 $200 $200
555540 Dues/Reg/Pub $0 $0 $200 $200 $600
555550 Training $2,187 $1,750 $4,500 $4,500 $5,500
Total Operating $53,018 $45,486 $63,123 $63,123 $52,592
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $30,687 $0 $0 $0 $0
Total Capital $30,687 $0 $0 $0 $0
TOTAL $174,066 $186,624 $179,472 $179,472 $197,191
61 90
PUBLIC WORKS 41
Roads & ROW Maintenance 4110
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $286,143 $318,432 $449,374 $449,374 $506,977
510140 Overtime $18,355 $5,329 $22,000 $22,000 $10,000
520200 FICA $21,859 $23,640 $34,386 $34,386 $38,792
520220 Pension DB $27,466 $12,970 $0 $0 $37,535
520225 Pension DC $11,974 $16,972 $31,356 $31,356 $25,460
520230 Health Insurance $79,253 $81,506 $173,386 $173,386 $131,234
520240 Workers' Comp $20,911 $13,794 $42,605 $42,605 $48,067
Total Payroll $465,961 $472,643 $753,107 $753,107 $798,065
530315 Pre/Post Employment $749 $691 $2,063 $2,063 $883
530341 Other Svcs - Contract / Admin $71,057 $37,909 $15,000 $6,000 $2,500
530411 Communication - Phone $170 $0 $2,014 $2,014 $0
545270 R&M Infra - Grounds $10,058 $50,818 $24,000 $39,000 $28,000
545300 R&M Mach & Equip $3,881 $5,113 $6,750 $6,750 $7,275
545310 R&M M&E - Vehicles $5,684 $19,595 $11,450 $11,450 $11,450
550520 Operating $4,650 $162 $1,000 $1,000 $1,200
550522 Operating - Tires / Filters $2,906 $2,831 $4,500 $4,500 $6,000
550523 Operating - Janitorial $0 $0 $600 $600 $600
550525 Operating - Small Tools $3,057 $4,500 $4,550 $4,550 $4,550
550527 Operating - Apparel $6,824 $8,543 $10,825 $10,825 $11,775
552000 Fuel $37,620 $20,878 $29,918 $29,918 $29,917
555442 Rent / Lease - Equipment $11,355 $8,884 $19,870 $19,870 $10,000
555550 Training $1,400 $16 $7,500 $1,500 $6,750
Total Operating $159,411 $159,940 $140,040 $140,040 $120,900
591120 To Transportation Improvement $2,500,000 $0 $0 $0 $0
Total Transfers $2,500,000 $0 $0 $0 $0
560641 Mach & Equip - Vehicles $0 $0 $0 $152,000 $0
Total Capital $0 $0 $0 $152,000 $0
TOTAL $3,125,372 $632,583 $893,147 $1,045,147 $918,965
62 91
PUBLIC WORKS 41
Fleet Maintenance 1940
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $163,402 $293,762 $331,881 $331,881 $259,456
510140 Overtime $1,324 $4,143 $1,600 $1,600 $3,000
520200 FICA $12,492 $22,220 $25,395 $25,395 $19,853
520220 Pension DB $37,189 $39,440 $18,940 $18,940 $18,500
520225 Pension DC $1,794 $6,572 $19,239 $19,239 $11,797
520230 Health Insurance $27,510 $39,226 $66,877 $66,877 $58,940
520240 Workers' Comp $4,472 $3,994 $10,400 $10,400 $10,608
Total Payroll $248,183 $409,357 $474,332 $474,332 $382,154
530315 Pre/Post Employment $0 $377 $300 $300 $400
530342 Other Svcs - Maint / Licenses $2,606 $3,079 $5,750 $5,750 $7,790
540430 Utilities $4,589 $4,229 $5,280 $5,280 $5,280
545120 R&M Bldgs - Util / PW Compound $1,364 $16,493 $20,840 $20,840 $16,101
545300 R&M Mach & Equip $2,381 $4,309 $8,000 $8,000 $8,000
545310 R&M M&E - Vehicles $343 $414 $600 $600 $2,500
550520 Operating $226 $802 $425 $425 $1,300
550522 Operating - Tires / Filters $0 $0 $1,850 $1,850 $3,050
550523 Operating - Janitorial $687 $762 $770 $770 $770
550525 Operating - Small Tools $2,095 $2,337 $46,750 $46,750 $24,100
550527 Operating - Apparel $1,971 $2,539 $5,120 $5,120 $5,620
552000 Fuel $8,270 $17,399 $16,307 $16,307 $16,906
555442 Rent / Lease - Equipment $0 $0 $444 $444 $444
Total Operating $24,532 $52,740 $112,436 $112,436 $92,261
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $0 $130,200 $130,200 $6,000
Total Capital $0 $0 $130,200 $130,200 $6,000
TOTAL $272,715 $462,097 $716,968 $716,968 $480,415
63 92
GENERAL FUND - COMMUNITY DEVELOPMENT OVERVIEW
All Divisions
Original Revised
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $436,514 $572,985 $810,014 $810,014 $675,433
Operating Expenses $1,297,540 $1,301,624 $1,832,860 $1,823,885 $1,667,317
Transfers $0 $0 $0 $0 $0
Capital Outlay $0 $113,251 $123,000 $79,975 $123,000
TOTAL EXPENDITURES $1,734,054 $1,987,860 $2,765,874 $2,713,874 $2,465,750
Administration & Planning - 1500
Community Development Director 1 1 1 1
Total 1 1 1 1
Planning - 1510
Planner 3 3 3 2
Total 3 3 3 2
Urban Beautification - 1520
Landscape Manager 1 1 1 1
Maintenance Worker 3 3 2 2
Irrigation Worker 1 1 1 1
Landscape Foreman 1 1
Mower 2 2
Total 7 7 5 5
TOTAL FULL-TIME PERSONNEL 11 11 9 8
64 93
COMMUNITY DEVELOPMENT SUMMARY
All Divisions
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $331,304 $414,867 $580,164 $580,164 $502,610
510140 Overtime $7,801 $16,973 $5,500 $5,500 $15,500
520200 FICA $24,762 $32,119 $43,637 $43,637 $37,430
520220 Pension DB $4,929 $5,229 $0 $0 $0
520225 Pension DC $11,787 $25,790 $40,223 $40,223 $34,189
520230 Health Insurance $50,589 $70,422 $131,556 $131,556 $76,500
520240 Workers' Comp $5,342 $7,585 $8,934 $8,934 $9,204
Total Payroll $436,514 $572,985 $810,014 $810,014 $675,433
530314 Consulting $31,642 $57,980 $222,500 $222,500 $187,500
530315 Pre/Post Employment $486 $494 $1,075 $1,075 $1,075
530341 Other Svcs - Contract / Admin ($75,456)($90,092)($92,887)($92,887)($93,751)
530342 Other Svcs - Maint / Licenses $0 $0 $1,728 $1,728 $0
530411 Communication - Phone $68 $1,555 $1,920 $3,420 $960
540430 Utilities $124,650 $106,223 $115,885 $115,885 $115,885
540434 Streetlights $469,207 $449,616 $571,670 $571,670 $571,670
545270 R&M Infra - Grounds $708,181 $722,667 $925,180 $912,955 $802,889
545300 R&M Mach & Equip $4,172 $3,088 $5,000 $5,000 $5,000
545310 R&M M&E - Vehicles $5,116 $17,689 $8,800 $8,800 $8,800
550510 Office $1,092 $2,325 $3,700 $3,700 $3,700
550520 Operating $254 $251 $480 $480 $480
550522 Operating - Tires / Filters $948 $2,221 $6,000 $6,000 $6,000
550525 Operating - Small Tools $10,112 $12,786 $11,950 $11,950 $10,350
550527 Operating - Apparel $1,171 $2,479 $6,850 $6,850 $6,850
552000 Fuel $6,936 $7,030 $9,269 $9,269 $9,269
555400 Travel & Per Diem $26 $0 $0 $0 $0
555420 Postage / Freight $4,075 $403 $0 $0 $0
555442 Rent / Lease - Equipment $1,401 $0 $4,500 $4,500 $4,500
555470 Printing / Binding $1,128 $1,585 $3,600 $5,600 $3,000
555480 Promotional / Advertising $385 $1,495 $4,000 $2,000 $2,500
555540 Dues/Reg/Pub $1,916 $1,515 $9,340 $9,340 $7,340
555550 Training $30 $314 $12,300 $14,050 $13,300
Total Operating $1,297,540 $1,301,624 $1,832,860 $1,823,885 $1,667,317
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $59,478 $28,000 $36,975 $28,000
560641 Mach & Equip - Vehicles $0 $53,773 $95,000 $43,000 $70,000
Total Capital $0 $113,251 $123,000 $79,975 $98,000
TOTAL COMMUNITY DEVELOPMENT $1,734,054 $1,987,860 $2,765,874 $2,713,874 $2,440,750
65 94
COMMUNITY DEVELOPMENT
Administration 1500
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $44,332 $87,189 $71,930 $71,930 $83,008
510140 Overtime $0 $9 $0 $0 $0
520200 FICA $3,333 $6,587 $4,751 $4,751 $5,324
520225 Pension DC $91 $6,028 $5,395 $5,395 $6,226
520230 Health Insurance $2,257 $6,152 $4,554 $4,554 $5,845
520240 Workers' Comp $78 $66 $123 $123 $142
Total Payroll $50,091 $106,031 $86,753 $86,753 $100,545
530314 Consulting $31,642 $57,980 $222,500 $222,500 $187,500
530315 Pre/Post Employment $187 $247 $400 $400 $400
530341 Other Svcs - Contract / Admin $0 $0 $864 $864 $0
530411 Communication - Phone $0 $549 $1,440 $1,440 $960
550510 Office $1,092 $2,254 $3,700 $3,700 $3,700
550522 Operating - Tires / Filters $0 $43 $0 $0 $0
550525 Operating - Small Tools $8 $0 $0 $0 $0
552000 Fuel $0 $236 $305 $305 $305
555420 Postage / Freight $4,075 $403 $0 $0 $0
555470 Printing / Binding $1,128 $1,493 $1,600 $3,600 $1,000
555480 Promotional / Advertising $385 $324 $2,000 $0 $0
555540 Dues/Reg/Pub $674 $711 $1,000 $1,000 $1,000
555550 Training $0 $0 $4,800 $4,800 $7,800
Total Operating $39,191 $64,240 $238,609 $238,609 $202,665
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $89,282 $170,271 $325,362 $325,362 $303,210
66 95
COMMUNITY DEVELOPMENT
Long-Range Planning 1510
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $111,096 $86,735 $220,314 $220,314 $113,251
520200 FICA $8,431 $6,534 $16,856 $16,856 $8,665
520225 Pension DC $5,532 $4,955 $16,525 $16,525 $8,495
520230 Health Insurance $12,983 $11,529 $44,004 $44,004 $19,421
520240 Workers' Comp $186 $66 $377 $377 $194
Total Payroll $138,228 $109,819 $298,076 $298,076 $150,026
555470 Printing / Binding $0 $92 $2,000 $2,000 $2,000
555480 Promotional / Advertising $0 $1,171 $2,000 $2,000 $2,500
555540 Dues/Reg/Pub $525 $804 $6,340 $6,340 $4,340
555550 Training $30 $314 $6,000 $6,000 $4,000
Total Operating $555 $2,381 $16,340 $16,340 $12,840
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $138,783 $112,200 $314,416 $314,416 $162,866
67 96
COMMUNITY DEVELOPMENT
Urban Beautification 1520
$0 Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $175,876 $240,943 $287,920 $287,920 $306,351
510140 Overtime $7,801 $16,964 $5,500 $5,500 $15,500
520200 FICA $12,998 $18,998 $22,030 $22,030 $23,441
520220 Pension DB $4,929 $5,229 $0 $0 $0
520225 Pension DC $6,164 $14,807 $18,303 $18,303 $19,468
520230 Health Insurance $35,349 $52,741 $82,998 $82,998 $51,234
520240 Workers' Comp $5,078 $7,453 $8,434 $8,434 $8,868
Total Payroll $248,195 $357,135 $425,185 $425,185 $424,862
530315 Pre/Post Employment $299 $247 $675 $675 $675
530341 Other Svcs - Contract / Admin ($75,456)($90,092)($93,751)($93,751)($93,751)
530342 Other Svcs - Maint / Licenses $0 $0 $1,728 $1,728 $0
530411 Communication - Phone $68 $1,006 $480 $1,980 $0
540430 Utilities $124,650 $106,223 $115,885 $115,885 $115,885
545270 R&M Infra - Grounds $708,181 $722,667 $925,180 $912,955 $802,889
545300 R&M Mach & Equip $4,172 $3,088 $5,000 $5,000 $5,000
545310 R&M M&E - Vehicles $5,116 $17,689 $8,800 $8,800 $8,800
550510 Office $0 $71 $0 $0 $0
550520 Operating $254 $251 $480 $480 $480
550522 Operating - Tires / Filters $948 $2,178 $6,000 $6,000 $6,000
550525 Operating - Small Tools $10,104 $12,786 $11,950 $11,950 $10,350
550527 Operating - Apparel $1,171 $2,479 $6,850 $6,850 $6,850
552000 Fuel $6,936 $6,794 $8,964 $8,964 $8,964
555400 Travel & Per Diem $26 $0 $0 $0 $0
555442 Rent / Lease - Equipment $1,401 $0 $4,500 $4,500 $4,500
555540 Dues/Reg/Pub $717 $0 $2,000 $2,000 $2,000
555550 Training $0 $0 $1,500 $3,250 $1,500
Total Operating $788,587 $785,387 $1,006,241 $997,266 $880,142
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $59,478 $28,000 $36,975 $28,000
560641 Mach & Equip - Vehicles $0 $53,773 $95,000 $43,000 $70,000
Total Capital $0 $113,251 $123,000 $79,975 $98,000
TOTAL $1,036,782 $1,255,773 $1,554,426 $1,502,426 $1,403,004
68 97
COMMUNITY DEVELOPMENT
Streetlighting 1530
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
540434 Streetlights $469,207 $449,616 $571,670 $571,670 $571,670
Total Operating $469,207 $449,616 $571,670 $571,670 $571,670
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $469,207 $449,616 $571,670 $571,670 $571,670
69 98
GENERAL FUND - POLICE OVERVIEW
All Divisions
Original Revised
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $5,939,747 $6,968,327 $7,755,567 $7,755,567 $8,725,382
Operating Expenses $1,206,237 $1,354,529 $1,702,916 $1,708,916 $1,613,670
Transfers $0 $0 $0 $0 $0
Capital Outlay $1,039,369 $541,935 $1,067,985 $1,085,212 $642,956
Debt $75,200 $75,201 $0 $0 $0
TOTAL EXPENDITURES $8,260,553 $8,939,992 $10,526,468 $10,549,695 $10,982,008
Office of the Chief - 2100
Sworn:
Police Chief 1 1 1 1
Deputy Chief 1 1
Captain 3 3 2 2
Lieutenant 4 4 4 4
Sworn Officer 47 51 53 54
Total Sworn 55 59 61 62
Civilian:
Support Services Coord./Admin Asst.1 2 2 2
Code Enforcement Specialist 3 3 3 2
Records Clerk 2 2 2 2
Forensic Specialist 2 2 2 2
Crime Analyst 1 1 1 1
Total Civilian 9 10 10 9
Total 64 69 71 71
TOTAL FULL-TIME PERSONNEL 64 69 71 71
70 99
POLICE SUMMARY
All Divisions
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $3,677,518 $4,454,997 $4,709,976 $4,709,976 $5,431,046
510140 Overtime $181,583 $234,015 $180,000 $180,000 $200,000
510900 Reimbursements ($127)($19,026)$0 $0 $0
520200 FICA $284,008 $348,206 $358,341 $358,341 $412,583
520220 Pension DB $1,180,765 $1,281,342 $1,427,878 $1,427,878 $1,435,710
520225 Pension DC $8,045 $21,723 $31,602 $31,602 $32,595
520230 Health Insurance $485,063 $575,448 $889,933 $889,933 $1,031,306
520240 Workers' Comp $122,892 $71,622 $157,837 $157,837 $182,142
Total Payroll $5,939,747 $6,968,327 $7,755,567 $7,755,567 $8,725,382
530315 Pre/Post Employment $12,247 $10,091 $16,753 $16,753 $16,152
530340 Other Svcs $430 $0 $3,000 $3,000 $2,000
530341 Other Svcs - Contract / Admin $486,487 $495,580 $488,280 $488,280 $502,320
530342 Other Svcs - Maint / Licenses $20,218 $15,595 $94,025 $94,025 $165,435
530411 Communication - Phone $52,967 $57,204 $87,694 $83,239 $4,320
540430 Utilities $53,496 $48,340 $57,000 $57,000 $54,180
545100 R&M Buildings $29,579 $34,743 $35,070 $39,525 $32,754
545300 R&M Mach & Equip $22,912 $42,252 $42,500 $42,500 $50,470
545310 R&M M&E - Vehicles $71,657 $74,419 $92,500 $92,500 $85,750
550510 Office $9,011 $7,723 $19,775 $19,775 $23,400
550520 Operating $40,489 $41,134 $53,805 $53,805 $62,300
550522 Operating - Tires / Filters $15,378 $22,850 $24,000 $24,000 $23,100
550523 Operating - Janitorial $3,510 $2,945 $4,250 $4,250 $3,750
550525 Operating - Small Tools $62,167 $97,335 $161,327 $167,327 $77,400
550526 Operating - Software $3,241 $11,065 $25,100 $36,100 $34,560
550527 Operating - Apparel $91,757 $92,911 $133,040 $133,040 $103,195
552000 Fuel $165,712 $184,848 $171,560 $171,560 $195,394
555400 Travel & Per Diem $2,665 $5,153 $9,000 $9,000 $11,000
555420 Postage / Freight $2,079 $3,661 $4,600 $4,600 $3,550
555441 Rent / Lease - Copy Machine $0 $150 $8,172 $8,172 $660
555442 Rent / Lease - Equipment $0 $2,455 $21,600 $15,600 $10,800
555470 Printing / Binding $2,625 $4,278 $4,600 $4,600 $4,500
555480 Promotional / Advertising $2,517 $3,370 $4,710 $4,710 $5,100
555481 Promo - Employee Relations $4,595 $6,224 $7,330 $7,330 $8,800
555482 Promo - Programs $6,162 $5,046 $5,875 $5,875 $5,825
555540 Dues/Reg/Pub $2,529 $3,807 $6,065 $6,065 $6,265
555550 Training $33,793 $78,744 $91,060 $91,060 $89,190
555551 Educational Incentive $8,014 $2,606 $30,225 $25,225 $31,500
Total Operating $1,206,237 $1,354,529 $1,702,916 $1,708,916 $1,613,670
Total Transfers $0 $0 $0 $0 $0
560622 Buildings - Improvements $0 $21,808 $95,000 $108,000 $0
560640 Machinery & Equipment $13,725 $32,910 $55,440 $79,457 $143,380
560641 Mach & Equip - Vehicles $620,183 $411,602 $917,545 $788,156 $474,576
560642 Mach & Equip - Data Proc ($13,725)$0 $0 $0 $25,000
560643 Mach & Equip - Furn/Office $0 $0 $0 $109,599 $0
560650 Construction In Progress $0 $75,615 $0 $0 $0
561820 Subscription Based IT Arrangements $419,186 $0 $0 $0 $0
Total Capital $1,039,369 $541,935 $1,067,985 $1,085,212 $642,956
571550 Redemption of Principle SBITA $68,260 $66,044 $0 $0 $0
571560 Interest Expense SBITA $6,940 $9,157 $0 $0 $0
Total Debt $75,200 $75,201 $0 $0 $0
TOTAL POLICE $8,260,553 $8,939,992 $10,526,468 $10,549,695 $10,982,008
71 100
POLICE 21
Office of the Chief 2100
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $3,677,518 $4,454,997 $4,709,976 $4,709,976 $5,431,046
510140 Overtime $181,583 $234,015 $180,000 $180,000 $200,000
510900 Reimbursements ($127)($19,026)$0 $0 $0
520200 FICA $284,008 $348,206 $358,341 $358,341 $412,583
520220 Pension DB $1,180,765 $1,281,342 $1,427,878 $1,427,878 $1,435,710
520225 Pension DC $8,045 $21,723 $31,602 $31,602 $32,595
520230 Health Insurance $485,063 $575,448 $889,933 $889,933 $1,031,306
520240 Workers' Comp $122,892 $71,622 $157,837 $157,837 $182,142
Total Payroll $5,939,747 $6,968,327 $7,755,567 $7,755,567 $8,725,382
530315 Pre/Post Employment $12,247 $10,091 $16,753 $16,753 $16,152
530341 Other Svcs - Contract / Admin $14,787 $9,780 $38,280 $38,280 $29,820
530342 Other Svcs - Maint / Licenses $13,106 $6,024 $7,000 $7,000 $7,000
530411 Communication - Phone $26,312 $50,761 $47,278 $42,823 $1,500
540430 Utilities $53,496 $48,340 $57,000 $57,000 $54,180
545100 R&M Buildings $29,579 $34,743 $35,070 $39,525 $32,754
545300 R&M Mach & Equip $14,720 $20,501 $31,800 $31,800 $32,120
545310 R&M M&E - Vehicles $71,657 $66,822 $87,500 $87,500 $83,250
550510 Office $8,050 $6,679 $14,975 $14,975 $11,200
550520 Operating $9,384 $8,999 $8,700 $8,700 $6,950
550522 Operating - Tires / Filters $15,378 $22,850 $24,000 $24,000 $23,100
550523 Operating - Janitorial $3,510 $2,945 $4,250 $4,250 $3,750
550525 Operating - Small Tools $3,971 $20,957 $59,930 $65,930 $19,750
550526 Operating - Software $1,501 $2,551 $7,075 $7,075 $23,330
550527 Operating - Apparel $38,075 $47,586 $60,720 $60,720 $73,770
552000 Fuel $165,712 $184,848 $171,560 $171,560 $195,394
555400 Travel & Per Diem $74 $2,019 $4,000 $4,000 $6,500
555420 Postage / Freight $499 $270 $600 $600 $500
555470 Printing / Binding $1,164 $956 $1,000 $1,000 $1,000
555481 Promo - Employee Relations $4,595 $6,224 $7,330 $7,330 $8,800
555540 Dues/Reg/Pub $2,529 $3,807 $6,065 $6,065 $6,265
555550 Training $0 $4,038 $6,090 $6,090 $0
555551 Educational Incentive $8,014 $2,606 $30,225 $25,225 $31,500
Total Operating $498,360 $564,397 $727,201 $728,201 $668,585
Total Transfers $0 $0 $0 $0 $0
560622 Buildings - Improvements $0 $21,808 $95,000 $108,000 $0
560640 Machinery & Equipment $0 $32,910 $0 $24,017 $134,880
560641 Mach & Equip - Vehicles $548,906 $283,058 $917,545 $788,156 $382,500
560643 Mach & Equip - Furn/Office $0 $0 $0 $109,599 $0
560650 Construction In Progress $0 $75,615 $0 $0 $0
561820 Subscription Based IT Arrangements $419,186 $0 $0 $0 $0
Total Capital $968,092 $413,391 $1,012,545 $1,029,772 $517,380
571550 Redemption of Principle SBITA $68,260 $66,044 $0 $0 $0
571560 Interest Expense SBITA $6,940 $9,157 $0 $0 $0
Total Debt $75,200 $75,201 $0 $0 $0
TOTAL $7,481,399 $8,021,316 $9,495,313 $9,513,540 $9,911,347
Special Operations Department was redirected to the Office of the Chief Department.
72 101
POLICE 21
Criminal Investigation 2110
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
530342 Other Svcs - Maint / Licenses $7,112 $8,845 $10,075 $10,075 $13,050
530411 Communication - Phone $3,448 $2,996 $1,740 $1,740 $1,860
545300 R&M Mach & Equip $4,848 $1,387 $1,700 $1,700 $7,200
550510 Office $961 $777 $4,800 $4,800 $2,750
550520 Operating $9,837 $7,660 $7,330 $7,330 $7,105
550525 Operating - Small Tools $4,476 $2,771 $7,800 $7,800 $7,750
550527 Operating - Apparel $1,912 $0 $8,200 $8,200 $0
555420 Postage / Freight $0 $235 $500 $500 $300
555442 Rent / Lease - Equipment $0 $2,455 $21,600 $15,600 $10,800
555550 Training $995 $10,991 $5,350 $5,350 $3,800
Total Operating $33,589 $38,117 $69,095 $63,095 $54,615
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $0 $0 $0 $0
560641 Mach & Equip - Vehicles $24,545 $87,240 $0 $0 $0
Total Capital $24,545 $87,240 $0 $0 $0
TOTAL $58,134 $125,357 $69,095 $63,095 $54,615
73 102
POLICE 21
Community Services 2120
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
550520 Operating $3,195 $3,716 $6,550 $6,550 $8,650
550525 Operating - Small Tools $356 $300 $2,600 $2,600 $1,800
555470 Printing / Binding $0 $1,230 $1,100 $1,100 $1,000
555480 Promotional / Advertising $2,517 $3,360 $4,510 $4,510 $4,900
555482 Promo - Programs $6,162 $5,046 $5,875 $5,875 $5,825
Total Operating $12,230 $13,652 $20,635 $20,635 $22,175
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $12,230 $13,652 $20,635 $20,635 $22,175
74 103
POLICE 21
Operations 2130
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
530342 Other Svcs - Maint / Licenses $0 $726 $75,300 $75,300 $145,385
530411 Communication - Phone $2,363 $3,090 $4,500 $4,500 $0
545300 R&M Mach & Equip $2,409 $19,229 $7,900 $7,900 $10,000
545310 R&M M&E - Vehicles $0 $7,597 $5,000 $5,000 $2,500
550510 Office $0 $0 $0 $0 $6,600
550520 Operating $17,633 $19,968 $26,625 $26,625 $38,795
550525 Operating - Small Tools $53,121 $71,472 $87,097 $87,097 $46,100
550526 Operating - Software $1,236 $1,476 $8,425 $19,425 $2,110
550527 Operating - Apparel $51,216 $38,813 $56,320 $56,320 $25,675
555400 Travel & Per Diem $2,591 $3,134 $5,000 $5,000 $4,500
555470 Printing / Binding $887 $1,342 $1,000 $1,000 $1,000
555550 Training $32,798 $63,715 $74,800 $74,800 $80,390
Total Operating $164,254 $230,562 $351,967 $362,967 $363,055
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $13,725 $0 $55,440 $55,440 $8,500
560641 Mach & Equip - Vehicles $0 $0 $0 $0 $92,076
560642 Mach & Equip - Data Proc ($13,725)$0 $0 $0 $25,000
Total Capital $0 $0 $55,440 $55,440 $125,576
TOTAL $164,254 $230,562 $407,407 $418,407 $488,631
75 104
POLICE 21
Support Services 2140
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
530341 Other Svcs - Contract / Admin $471,700 $485,800 $450,000 $450,000 $472,500
530342 Other Svcs - Maint / Licenses $0 $0 $1,650 $1,650 $0
530411 Communication - Phone $20,844 $357 $34,176 $34,176 $960
545300 R&M Mach & Equip $0 $125 $0 $0 $0
550510 Office $0 $267 $0 $0 $2,850
550520 Operating $440 $791 $4,600 $4,600 $800
550525 Operating - Small Tools $100 $1,390 $3,050 $3,050 $1,600
550526 Operating - Software $504 $7,038 $9,600 $9,600 $9,120
550527 Operating - Apparel $13 $5,956 $7,800 $7,800 $3,750
555441 Rent / Lease - Copy Machine $0 $150 $8,172 $8,172 $660
Total Operating $493,601 $501,874 $519,048 $519,048 $492,240
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $493,601 $501,874 $519,048 $519,048 $492,240
76 105
POLICE 21
Code Enforcement 2150
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
530340 Other Svcs $430 $0 $3,000 $3,000 $2,000
545300 R&M Mach & Equip $935 $1,010 $1,100 $1,100 $1,150
550525 Operating - Small Tools $143 $307 $850 $850 $400
550527 Operating - Apparel $541 $556 $0 $0 $0
555420 Postage / Freight $1,580 $3,156 $3,500 $3,500 $2,750
555470 Printing / Binding $574 $750 $1,500 $1,500 $1,500
555480 Promotional / Advertising $0 $10 $200 $200 $200
555550 Training $0 $0 $4,820 $4,820 $5,000
Total Operating $4,203 $5,789 $14,970 $14,970 $13,000
Total Transfers $0 $0 $0 $0 $0
560641 Mach & Equip - Vehicles $46,732 $41,304 $0 $0 $0
Total Capital $46,732 $41,304 $0 $0 $0
TOTAL $50,935 $47,093 $14,970 $14,970 $13,000
77 106
GENERAL FUND - PARKS & RECREATION OVERVIEW
All Divisions
Original Revised
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Sevices $1,278,422 $1,428,021 $1,597,855 $1,597,855 $1,485,359
Operating Expenses $975,341 $1,146,353 $1,609,325 $1,933,853 $1,567,085
Transfers $0 $420,000 $0 $0 $0
Capital Outlay $260,151 $155,594 $334,600 $298,100 $115,000
TOTAL EXPENDITURES $2,513,914 $3,149,968 $3,541,780 $3,829,808 $3,167,444
Administration - 7200
Director 1 1 1
Assistant Director 1 1
Rec & Events Manager 1 1
Events Coordinator 1
Total 2 2 3 1
Parks and Grounds - 7230
Parks Manager 1 1 1 1
Athletics Coord/Parks & Rec Coord.1 1 1 1
Park Ranger 1 2 2 2
Maintenance Worker 7 8 6 6
Foreman - Parks & Rec 1 1
Mechanic 1 1
Total 10 12 12 12
Seniors - 7250
Senior Center Manager 1 1
Aquatics and Facilities Supervisor 1 1
Sr. Center Rec Specialist 2 1
Aquatics Specialist 1 1 1
Janitorial Maint Worker 1
Total 2 2 4 3
TOTAL FULL-TIME PERSONNEL 14 16 19 16
Parks and Grounds - Part Time - 7230
Park Ranger 6.41 6.41 6.41 6.41
Maintenance Worker 0.73 1.4 0.73 0.73
Irrigation Worker 1 1
Total 8.14 8.81 7.14 7.14
Seniors - Part Time - 7250
Guest Services Rep 1.46 1.46
Maintenance Worker/Janitor 0.73 1.48 0.73 0.73
Total 2.19 2.94 0.73 0.73
TOTAL PART-TIME PERSONNEL 10.33 11.75 7.87 7.87
78 107
PARKS & RECREATION SUMMARY
All Divisions
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $965,520 $1,127,258 $1,203,064 $1,203,064 $1,116,698
510140 Overtime $51,879 $29,849 $38,200 $38,200 $34,000
510900 Reimbursements $0 ($111)$0 $0 $0
520200 FICA $76,896 $88,027 $88,063 $88,063 $85,445
520220 Pension DB $51,108 $45,753 $20,423 $20,423 $31,750
520225 Pension DC $24,929 $41,136 $60,821 $60,821 $52,096
520230 Health Insurance $78,458 $76,050 $152,729 $152,729 $129,140
520240 Workers' Comp $29,632 $20,059 $34,555 $34,555 $36,230
Total Payroll $1,278,422 $1,428,021 $1,597,855 $1,597,855 $1,485,359
530314 Consulting $0 $21,177 $0 $246,648 $0
530315 Pre/Post Employment $2,775 $2,222 $4,528 $4,528 $4,528
530341 Other Svcs - Contract / Admin $173,632 $168,381 $201,029 $201,029 $219,526
530342 Other Svcs - Maint / Licenses $5,159 $8,697 $10,518 $13,771 $16,283
530343 Other Svcs - Banking $5,285 $5,655 $5,500 $6,000 $6,145
530411 Communication - Phone $2,588 $5,392 $11,473 $11,953 $6,300
540430 Utilities $173,648 $181,525 $179,784 $179,784 $183,863
545100 R&M Buildings $35,476 $65,950 $87,925 $79,925 $80,027
545270 R&M Infra - Grounds $277,221 $389,169 $546,428 $543,308 $411,564
545300 R&M Mach & Equip $79,923 $66,163 $74,100 $74,100 $74,100
545310 R&M M&E - Vehicles $11,765 $22,893 $14,140 $14,140 $14,140
550510 Office $1,590 $1,204 $3,750 $3,750 $3,750
550520 Operating $27,086 $26,562 $91,505 $91,239 $95,303
550522 Operating - Tires / Filters $4,239 $3,366 $7,750 $7,750 $7,750
550523 Operating - Janitorial $23,746 $21,197 $35,533 $35,533 $36,533
550524 Operating - Chemicals $4,348 $2,122 $12,500 $12,500 $12,500
550525 Operating - Small Tools $52,100 $41,931 $82,185 $75,838 $45,146
550526 Operating - Software $0 $0 $1,500 $1,500 $1,500
550527 Operating - Apparel $6,383 $6,123 $12,974 $12,974 $12,974
552000 Fuel $35,794 $35,401 $36,288 $36,288 $36,288
555400 Travel & Per Diem $246 $29 $0 $0 $0
555420 Postage / Freight $122 $40 $120 $120 $120
555442 Rent / Lease - Equipment $7,056 $8,669 $10,000 $10,000 $10,000
555470 Printing / Binding $269 $30 $2,725 $2,725 $2,725
555480 Promotional / Advertising $901 $1,856 $73,990 $165,370 $186,340
555482 Promo - Programs $41,749 $59,174 $90,000 $90,000 $90,000
555490 Not Otherwise Classified $20 $0 $0 $0 $0
555540 Dues/Reg/Pub $1,141 $999 $2,400 $2,400 $2,800
555550 Training $1,079 $426 $10,680 $10,680 $6,880
Total Operating $975,341 $1,146,353 $1,609,325 $1,933,853 $1,567,085
591303 To Public Facilities CP Fund $0 $420,000 $0 $0 $0
Total Transfers $0 $420,000 $0 $0 $0
560620 Buildings $0 $0 $30,000 $55,000 $0
560631 Improvements $26,669 $0 $0 $0 $0
560640 Machinery & Equipment $27,500 $0 $173,700 $140,166 $35,000
560641 Mach & Equip - Vehicles $128,964 $81,606 $80,000 $77,034 $80,000
560650 Construction In Progress $77,018 $73,988 $50,900 $25,900 $0
Total Capital $260,151 $155,594 $334,600 $298,100 $115,000
TOTAL PARKS & RECREATION $2,513,914 $3,149,968 $3,541,780 $3,829,808 $3,167,444
79 108
PARKS & RECREATION 72
Parks & Rec Administration 7200
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $147,776 $217,990 $261,075 $261,075 $122,727
510140 Overtime $1,289 $2,324 $5,200 $5,200 $0
520200 FICA $11,126 $16,827 $15,985 $15,985 $9,391
520220 Pension DB $0 $0 $0 $0 $12,751
520225 Pension DC $9,188 $14,438 $15,672 $15,672 $6,017
520230 Health Insurance $8,128 $1,764 $7,200 $7,200 $5,214
520240 Workers' Comp $3,557 $1,786 $452 $452 $210
Total Payroll $181,064 $255,129 $305,584 $305,584 $156,310
530343 Other Svcs - Banking $5,285 $5,655 $5,500 $6,000 $6,145
530411 Communication - Phone $853 $1,733 $2,640 $2,640 $2,160
545100 R&M Buildings $176 $880 $3,900 $3,900 $3,900
550510 Office $399 $296 $1,290 $1,290 $1,290
550520 Operating $809 $623 $300 $300 $300
550525 Operating - Small Tools $12 $2,963 $0 $0 $0
550526 Operating - Software $0 $0 $1,500 $1,500 $1,500
555400 Travel & Per Diem $7 $29 $0 $0 $0
555420 Postage / Freight $122 $40 $120 $120 $120
555470 Printing / Binding $269 $30 $475 $475 $475
555480 Promotional / Advertising $29 $0 $0 $0 $0
555540 Dues/Reg/Pub $173 $256 $150 $150 $300
555550 Training $119 $284 $300 $300 $500
Total Operating $8,253 $12,789 $16,175 $16,675 $16,690
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $189,317 $267,918 $321,759 $322,259 $173,000
80 109
PARKS & RECREATION 72
Athletic Partnerships 7220
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
550525 Operating - Small Tools $1,864 $32 $0 $0 $0
Total Operating $1,864 $32 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $1,864 $32 $0 $0 $0
81 110
PARKS & RECREATION 72
Parks & Grounds 7230
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $634,131 $674,756 $752,290 $752,290 $806,055
510140 Overtime $45,958 $23,794 $30,000 $30,000 $30,000
510900 Reimbursements $0 ($111)$0 $0 $0
520200 FICA $51,465 $53,024 $57,563 $57,563 $61,675
520220 Pension DB $37,339 $26,130 $0 $0 $0
520225 Pension DC $12,044 $23,832 $37,487 $37,487 $39,935
520230 Health Insurance $60,670 $63,317 $114,883 $114,883 $109,722
520240 Workers' Comp $20,513 $14,648 $26,893 $26,893 $28,872
Total Payroll $862,120 $879,390 $1,019,116 $1,019,116 $1,076,259
530314 Consulting $0 $21,177 $0 $246,648 $0
530315 Pre/Post Employment $2,211 $1,233 $2,619 $2,619 $2,619
530341 Other Svcs - Contract / Admin $152,600 $162,082 $188,225 $188,225 $205,529
530342 Other Svcs - Maint / Licenses $4,301 $8,022 $7,878 $10,018 $10,420
530411 Communication - Phone $1,294 $3,379 $7,141 $7,621 $2,880
540430 Utilities $82,309 $98,881 $86,784 $86,784 $90,863
545100 R&M Buildings $17,434 $21,694 $44,825 $44,825 $34,825
545270 R&M Infra - Grounds $275,925 $388,209 $540,428 $537,308 $405,564
545300 R&M Mach & Equip $54,834 $34,115 $40,600 $40,600 $40,600
545310 R&M M&E - Vehicles $11,765 $22,893 $14,140 $14,140 $14,140
550520 Operating $18,166 $19,629 $32,635 $32,635 $34,483
550522 Operating - Tires / Filters $4,239 $3,366 $7,750 $7,750 $7,750
550523 Operating - Janitorial $19,504 $17,774 $27,533 $27,533 $27,533
550524 Operating - Chemicals $2,268 $900 $6,000 $6,000 $6,000
550525 Operating - Small Tools $42,319 $38,003 $64,570 $59,070 $33,460
550527 Operating - Apparel $6,012 $5,722 $12,674 $12,674 $12,674
552000 Fuel $35,794 $35,401 $36,288 $36,288 $36,288
555442 Rent / Lease - Equipment $7,056 $8,669 $10,000 $10,000 $10,000
555480 Promotional / Advertising $543 $339 $0 $0 $0
555490 Not Otherwise Classified $20 $0 $0 $0 $0
555540 Dues/Reg/Pub $489 $393 $1,650 $1,650 $1,900
555550 Training $380 $142 $9,430 $9,430 $5,430
Total Operating $739,463 $892,023 $1,141,170 $1,381,818 $982,958
591303 To Public Facilities CP Fund $0 $420,000 $0 $0 $0
Total Transfers $0 $420,000 $0 $0 $0
560620 Buildings $0 $0 $30,000 $55,000 $0
560631 Improvements $26,669 $0 $0 $0 $0
560640 Machinery & Equipment $27,500 $0 $173,700 $132,166 $0
560641 Mach & Equip - Vehicles $128,964 $81,606 $80,000 $77,034 $80,000
560650 Construction In Progress $0 $73,988 $50,900 $25,900 $0
Total Capital $183,133 $155,594 $334,600 $290,100 $80,000
TOTAL $1,784,716 $2,347,007 $2,494,886 $2,691,034 $2,139,217
82 111
PARKS & RECREATION 72
Programs 7240
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $35,767 $49,309 $0 $0 $0
510140 Overtime $1,068 $268 $0 $0 $0
520200 FICA $2,753 $3,793 $0 $0 $0
520240 Workers' Comp $1,410 $861 $0 $0 $0
Total Payroll $40,998 $54,231 $0 $0 $0
530315 Pre/Post Employment $389 $680 $1,572 $1,572 $1,572
530342 Other Svcs - Maint / Licenses $858 $675 $2,640 $3,753 $5,863
530411 Communication - Phone $0 $0 $912 $912 $480
540430 Utilities $11,397 $10,206 $11,160 $11,160 $11,160
545100 R&M Buildings $3,144 $9,717 $3,100 $3,100 $3,100
545270 R&M Infra - Grounds $1,296 $0 $3,000 $3,000 $3,000
545300 R&M Mach & Equip $257 $399 $5,000 $5,000 $5,000
550510 Office $0 $0 $600 $600 $600
550520 Operating $4,277 $1,281 $51,270 $51,004 $53,220
550523 Operating - Janitorial $491 $438 $3,000 $3,000 $3,000
550525 Operating - Small Tools $2,688 $0 $12,900 $12,053 $7,221
555470 Printing / Binding $0 $0 $2,000 $2,000 $2,000
555480 Promotional / Advertising $329 $1,517 $16,490 $16,490 $16,490
555482 Promo - Programs $41,749 $59,174 $90,000 $90,000 $90,000
555540 Dues/Reg/Pub $129 $0 $150 $150 $150
Total Operating $67,004 $84,087 $203,794 $203,794 $202,856
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $49,999 $0 $0 $0 $0
Total Capital $49,999 $0 $0 $0 $0
TOTAL $158,001 $138,318 $203,794 $203,794 $202,856
The Program division was redirected to a new Marketing and Events division in Information and General Services Department.
83 112
PARKS & RECREATION 72
Seniors 7250
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $147,846 $185,203 $189,699 $189,699 $187,916
510140 Overtime $3,564 $3,463 $3,000 $3,000 $4,000
520200 FICA $11,552 $14,383 $14,515 $14,515 $14,379
520230 Health Insurance $9,660 $10,969 $30,646 $30,646 $14,204
520240 Workers' Comp $4,152 $2,764 $7,210 $7,210 $7,148
520220 Pension DB $13,769 $19,623 $20,423 $20,423 $18,999
520225 Pension DC $3,697 $2,866 $7,662 $7,662 $6,144
Total Payroll $194,240 $239,271 $273,155 $273,155 $252,790
530315 Pre/Post Employment $175 $309 $337 $337 $337
530341 Other Svcs - Contract / Admin $21,032 $6,299 $12,804 $12,804 $13,997
530411 Communication - Phone $441 $280 $780 $780 $780
540430 Utilities $79,942 $72,438 $81,840 $81,840 $81,840
545100 R&M Buildings $14,722 $33,659 $36,100 $28,100 $38,202
545270 R&M Infra - Grounds $0 $960 $3,000 $3,000 $3,000
545300 R&M Mach & Equip $24,832 $31,649 $28,500 $28,500 $28,500
550510 Office $1,191 $908 $1,860 $1,860 $1,860
550520 Operating $3,834 $5,029 $7,300 $7,300 $7,300
550523 Operating - Janitorial $3,751 $2,985 $5,000 $5,000 $6,000
550524 Operating - Chemicals $2,080 $1,222 $6,500 $6,500 $6,500
550525 Operating - Small Tools $5,217 $933 $4,715 $4,715 $4,465
550527 Operating - Apparel $371 $401 $300 $300 $300
555400 Travel & Per Diem $239 $0 $0 $0 $0
555470 Printing / Binding $0 $0 $250 $250 $250
555540 Dues/Reg/Pub $350 $350 $450 $450 $450
555550 Training $580 $0 $950 $950 $950
Total Operating $158,757 $157,422 $190,686 $182,686 $194,731
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $0 $0 $8,000 $35,000
560650 Construction In Progress $27,019 $0 $0 $0 $0
Total Capital $27,019 $0 $0 $8,000 $35,000
TOTAL $380,016 $396,693 $463,841 $463,841 $482,521
84 113
PARKS & RECREATION 72
Community Events 7400
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
555480 Promotional / Advertising $0 $0 $57,500 $148,880 $169,850
Total Operating $0 $0 $57,500 $148,880 $169,850
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $0 $0 $57,500 $148,880 $169,850
The Community Events division was redirected back from the Marketing and Events division in Information and General Services
Department.
85 114
THIS PAGE INTENTIONALLY LEFT BLANK
115
GOVERNMENTAL FUNDS
(Exclusive of General Fund)
116
THIS PAGE INTENTIONALLY LEFT BLANK
117
OTHER GOVERNMENTAL FUNDS - SUMMARY
Source/Application Category
Original Revised
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Actual Actual Budget Budget Budget
Sources
Revenues $9,275,608 $21,725,632 $7,469,783 $18,296,782 $10,385,805
Transfers In $4,140,000 $2,260,000 $1,215,000 $1,215,000 $1,275,000
Total Sources $13,415,608 $23,985,632 $8,684,783 $19,511,782 $11,660,805
Applications
Personnel Services $0 $0 $0 $0 $0
Operating Expenses $5,628,079 $5,123,723 $5,434,453 $7,303,589 $6,382,437
Debt $1,292,720 $1,409,923 $1,414,289 $1,414,289 $1,413,204
Transfers $0 $10,550,000 $0 $0 $0
Capital Outlay $5,742,916 $6,664,663 $11,205,273 $18,434,464 $11,344,500
Total Applications $12,663,715 $23,748,309 $18,054,015 $27,152,342 $19,140,141
86 118
GOVERNMENTAL FUNDS - SOURCES
EXCLUSIVE OF GENERAL FUND
Original Revised
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Actual Actual Budget Budget Budget
Special Revenue Funds
101 Police Education $5,745 $9,002 $5,260 $30,234 $6,100
102 Special Law Enf. Trust - Local $1,347 $2,084 $370 $8,478 $800
103 Special Law Enf. Trust - Federal $124,735 $47,590 $1,900 $1,900 $1,100
120 Transportation Improvement $3,231,100 $988,390 $2,221,000 $2,221,000 $929,000
121 Infrastructure Surtax $3,431,719 $4,191,145 $850,000 $3,851,167 $2,776,000
130 Solid Waste/Recycling $2,810,597 $3,421,810 $3,438,580 $3,438,580 $4,479,754
140 Arbor $81,589 $121,615 $21,000 $21,000 $40,000
150 Transportation Impact Fee $145,834 $279,224 $34,000 $34,000 $20,000
151 Police Impact Fee $45,225 $75,919 $6,000 $6,000 $6,000
152 Fire Impact Fee $108,278 $188,210 $56,000 $56,000 $50,000
153 Park Impact Fee $123,849 $215,745 $7,000 $7,000 $20,000
180 Sewer Plant Replacement – ARPA/SRLF $674,245 $11,429,208 $22,000 $7,766,327 $717,000
$10,784,263 $20,969,942 $6,663,110 $17,441,686 $9,045,754
Special Assessment Funds - TLBD/Tuscawilla III
160 TLBD Maintenance $517,159 $773,802 $539,365 $587,788 $1,084,570
162 Tuscawilla Phase III $13,649 $14,218 $13,408 $13,408 $13,481
261 TLBD Debt Service $140,319 $140,087 $139,455 $139,455 $138,555
$671,127 $928,107 $692,228 $740,651 $1,236,606
Special Assessment Funds - Oak Forest
161 Oak Forest Maintenance $59,649 $67,205 $56,445 $56,445 $56,445
$59,649 $67,205 $56,445 $56,445 $56,445
Debt Service Funds
202 1999/2011 Debt Service $1,299,156 $1,320,054 $1,235,000 $1,235,000 $1,285,000
$1,299,156 $1,320,054 $1,235,000 $1,235,000 $1,285,000
Capital Project Funds
301 1999 Construction $26,754 $18,826 $2,000 $2,000 $4,000
302 Revolving Rehab $34,051 $10,348 $0 $0 $0
303 Public Facilities $133,045 $578,671 $19,000 $19,000 $8,000
305 Excellence in Cust Svc Initiative $407,563 $92,479 $17,000 $17,000 $25,000
$601,413 $700,324 $38,000 $38,000 $37,000
$13,415,608 $23,985,632 $8,684,783 $19,511,782 $11,660,805TOTAL GOVERNMENTAL FUNDS - SOURCES
87 119
GOVERNMENTAL FUNDS - APPLICATIONS
EXCLUSIVE OF GENERAL FUND
Original Revised
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Actual Actual Budget Budget Budget
Special Revenue Funds
101 Police Education $710 $58 $7,500 $7,500 $12,185
102 Special Law Enf. Trust - Local $1,358 $4,498 $13,500 $13,500 $9,500
103 Special Law Enf. Trust - Federal $31,131 $54,430 $80,459 $80,459 $7,500
120 Transportation Improvement $614,112 $1,006,392 $5,236,065 $5,236,065 $2,789,180
121 Infrastructure Surtax $3,872,935 $3,395,758 $3,525,000 $4,187,000 $5,725,000
130 Solid Waste/Recycling $3,895,135 $3,374,809 $3,419,902 $3,849,902 $3,751,292
140 Arbor $142,749 $370,575 $825,886 $825,886 $923,286
150 Transportation Impact Fee $11,080 $757,910 $379,000 $379,000 $379,000
151 Police Impact Fee $0 $324,923 $52,424 $52,424 $0
153 Park Impact Fee $75,941 $27,799 $695,000 $695,000 $200,000
180 Sewer Plant Replacement – ARPA/SRLF $0 $10,267,582 $0 $7,744,327 $1,700,000
$8,645,151 $19,584,734 $14,234,736 $23,071,063 $15,496,943
Special Assessment Funds - TLBD/Tuscawilla III
160 TLBD Maintenance $523,135 $606,255 $621,869 $866,869 $1,015,536
162 Tuscawilla Phase III $14,952 $9,252 $15,286 $15,286 $15,129
261 TLBD Debt Service $28,560 $134,026 $139,171 $139,171 $138,937
$566,647 $749,533 $776,326 $1,021,326 $1,169,602
Special Assessment Funds - Oak Forest
161 Oak Forest Maintenance $71,655 $63,236 $80,448 $96,448 $79,595
$71,655 $63,236 $80,448 $96,448 $79,595
Debt Service Funds
202 1999/2011 Debt Service $1,274,999 $1,275,000 $1,277,505 $1,278,505 $1,278,501
$1,274,999 $1,275,000 $1,277,505 $1,278,505 $1,278,501
Capital Project Funds
301 1999 Construction $476,065 $201,876 $0 $0 $200,000
302 Revolving Rehab $645,618 $553,548 $0 $0 $0
303 Public Facilites $976,935 $1,251,944 $1,445,000 $1,445,000 $715,500
305 Excellence in Cust Svc Initiative $6,645 $68,438 $240,000 $240,000 $200,000
$2,105,263 $2,075,806 $1,685,000 $1,685,000 $1,115,500
$12,663,715 $23,748,309 $18,054,015 $27,152,342 $19,140,141
CHANGE IN FUND BALANCE - GOVERNMENTAL FUNDS (exclusive of General Fund)
FUND BALANCE - October 1 $33,267,203 $34,019,096 $27,926,725 $34,256,419 $25,015,859
Appropriation TO (FROM) Fund Balance $751,893 $237,323 ($9,369,232)($9,240,560)($9,105,336)
FUND BALANCE - September 30 34,019,096 34,256,419 18,557,493 25,015,859 $15,910,523
TOTAL GOVERNMENTAL FUNDS - APPLICATIONS
88 120
Police Education 101
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Account Description Actual Actual Budget Budget Budget
SOURCES
351500 Traffic $5,101 $7,462 $5,100 $30,074 $5,100
369900 Misc Revenue $0 $42 $0 $0 $0
361100/361300 Investment $644 $1,498 $160 $160 $1,000
Total Revenues $5,745 $9,002 $5,260 $30,234 $6,100
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $5,745 $9,002 $5,260 $30,234 $6,100
APPLICATIONS
550525 Operating - Small Tools $0 $58 $4,500 $4,500 $0
555550 Training $710 $0 $3,000 $3,000 $12,185
Total Operating $710 $58 $7,500 $7,500 $12,185
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $710 $58 $7,500 $7,500 $12,185
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $15,883 $20,918 $17,567 $29,862 $52,596
Appropriation TO (FROM) Fund Balance $5,035 $8,944 ($2,240)$22,734 ($6,085)
FUND BALANCE - September 30 $20,918 $29,862 $15,327 $52,596 $46,511
89 121
Sp Law Enforcement Trust (Local) 102
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Account Description Actual Actual Budget Budget Budget
SOURCES
358200 Confiscated Local Law Enf $0 $0 $0 $8,108 $0
361100/361300 Investment $1,347 $2,084 $370 $370 $800
Total Revenues $1,347 $2,084 $370 $8,478 $800
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $1,347 $2,084 $370 $8,478 $800
APPLICATIONS
530311 Legal $0 $0 $2,500 $2,500 $2,500
550520 Operating $0 $0 $0 $0 $3,500
550525 Operating - Small Tools $1,358 $4,978 $7,500 $7,500 $0
555490 Not Otherwise Classified $0 ($480)$3,500 $3,500 $3,500
Total Operating $1,358 $4,498 $13,500 $13,500 $9,500
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $1,358 $4,498 $13,500 $13,500 $9,500
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $37,068 $37,057 $26,157 $34,643 $29,621
Appropriation TO (FROM) Fund Balance ($11)($2,414)($13,130)($5,022)($8,700)
FUND BALANCE - September 30 $37,057 $34,643 $13,027 $29,621 $20,921
90 122
Sp Law Enforcement Trust (Fed) 103
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Account Description Actual Actual Budget Budget Budget
SOURCES
355000 Fines & Forfeits - Federal $123,047 $0 $0 $0 $0
355002 Department of Justice $0 $40,139 $0 $0 $0
364100 Auction Proceeds $0 $0 $0 $0 $0
361100/361300 Investment $1,688 $7,451 $1,900 $1,900 $1,100
Total Revenues $124,735 $47,590 $1,900 $1,900 $1,100
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $124,735 $47,590 $1,900 $1,900 $1,100
APPLICATIONS
545300 R&M Mach & Equip $0 $3,700 $0 $0 $0
550520 Operating $2,000 $2,000 $3,500 $3,500 $3,500
550525 Operating - Small Tools $29,131 $8,296 $38,110 $38,110 $4,000
Total Operating $31,131 $13,996 $41,610 $41,610 $7,500
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $40,434 $38,849 $38,849 $0
Total Capital $0 $40,434 $38,849 $38,849 $0
TOTAL APPLICATIONS $31,131 $54,430 $80,459 $80,459 $7,500
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $13,891 $107,495 $78,559 $100,655 $22,096
Appropriation TO (FROM) Fund Balance $93,604 ($6,840)($78,559)($78,559)($6,400)
FUND BALANCE - September 30 $107,495 $100,655 $0 $22,096 $15,696
91 123
Transportation Improvement - 120
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Account Description Actual Actual Budget Budget Budget
SOURCES
312410 1st Loc Op Fuel $596,434 $600,066 $580,000 $580,000 $580,000
337400 Grant - Transportation $0 $0 $1,595,000 $1,595,000 $250,000
361100/361300 Investment $134,666 $388,324 $46,000 $46,000 $99,000
Total Revenues $731,100 $988,390 $2,221,000 $2,221,000 $929,000
381001 From General Fund $2,500,000 $0 $0 $0 $0
Total Transfers $2,500,000 $0 $0 $0 $0
TOTAL SOURCES $3,231,100 $988,390 $2,221,000 $2,221,000 $929,000
APPLICATIONS
530314 Consulting $0 $0 $35,000 $35,000 $35,000
540430 Utilities $11,092 $11,396 $11,400 $11,400 $11,400
545270 R&M Infra - Grounds $63,881 $30,869 $34,085 $34,085 $31,625
545300 R&M Mach & Equip $21,403 $32,919 $25,675 $25,675 $27,000
545400 R&M Transportation $25,000 $9,250 $25,000 $25,000 $25,000
545410 R&M Trans - Roads $10,864 $6,589 $17,600 $17,600 $17,600
545411 R&M Trans - Striping $17,342 $9,208 $25,000 $25,000 $25,000
545412 R&M Trans - Traffic Control $30,405 $50,012 $45,600 $45,600 $45,600
545420 R&M Trans - Sidewalks $375,450 $195,881 $395,750 $395,750 $300,000
550525 Operating - Small Tools $1,187 $3,901 $23,220 $23,220 $18,220
580820 Grants/Aids - Private $2,648 $1,305 $2,735 $2,735 $2,735
Total Operating $559,272 $351,330 $641,065 $641,065 $539,180
591121 To Road Improvement $0 $550,000 $0 $0 $0
Total Transfers $0 $550,000 $0 $0 $0
560650 Construction In Progress $54,840 $105,062 $4,595,000 $4,595,000 $2,250,000
Total Capital $54,840 $105,062 $4,595,000 $4,595,000 $2,250,000
TOTAL APPLICATIONS $614,112 $1,006,392 $5,236,065 $5,236,065 $2,789,180
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $3,930,833 $6,547,821 $4,800,076 $6,529,819 $3,514,754
Appropriation TO (FROM) Fund Balance $2,616,988 ($18,002)($3,015,065)($3,015,065)($1,860,180)
FUND BALANCE - September 30 $6,547,821 $6,529,819 $1,785,011 $3,514,754 $1,654,574
92 124
Infrastructure Surtax (prev Road Improvements) 121
2nd, 3rd, and 4th Generation
Original Revised
Division FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Account Description Actual Actual Budget Budget Budget
SOURCES
4120 Road Improvements (2nd Gen)$0 $0 $0 $0 $0
4130 Infrastructure (3rd Gen)$3,431,719 $4,191,145 $850,000 $2,251,167 $150,000
4140 Infrastructure (4th Gen)$0 $0 $0 $1,600,000 $2,626,000
TOTAL SOURCES $3,431,719 $4,191,145 $850,000 $3,851,167 $2,776,000
APPLICATIONS
4120 Road Improvements (2nd Gen)$107,919 $0 $0 $0 $0
4130 Infrastructure (3rd Gen)$3,765,016 $3,395,758 $3,525,000 $4,187,000 $4,725,000
4140 Infrastructure (4th Gen)$0 $0 $0 $0 $1,000,000
TOTAL APPLICATIONS $3,872,935 $3,395,758 $3,525,000 $4,187,000 $4,725,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $9,485,213 $9,043,997 $8,098,998 $9,839,384 $7,903,551
Appropriation TO (FROM) Fund Balance ($441,216)$795,387 ($2,675,000)($1,935,833)($4,575,000)
FUND BALANCE - September 30 $9,043,997 $9,839,384 $5,423,998 $7,903,551 $3,328,551
93 125
Infrastructure Surtax 121
Road Improvements 4120
2nd Generation
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Account Description Actual Actual Budget Budget Budget
SOURCES
Total Revenues $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $0 $0 $0 $0 $0
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $107,919 $0 $0 $0 $0
Total Capital $107,919 $0 $0 $0 $0
TOTAL APPLICATIONS $107,919 $0 $0 $0 $0
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $107,919 $0 $0 $0 $0
Appropriation TO (FROM) Fund Balance ($107,919)$0 $0 $0 $0
FUND BALANCE - September 30 $0 $0 $0 $0 $0
94 126
Infrastructure Surtax 121
Infrastructure - 4130
3rd Generation
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Account Description Actual Actual Budget Budget Budget
SOURCES
312600 Discretionary Sales Surtax $3,075,652 $3,065,232 $750,000 $1,120,000 $0
331390 Federal Grant - Other Phys. Environ.$0 $0 $0 $1,031,167 $0
361100/361300 Investment $356,067 $575,913 $100,000 $100,000 $150,000
Total Revenues $3,431,719 $3,641,145 $850,000 $2,251,167 $150,000
381120 From Transportation Improvement $0 $550,000 $0 $0 $0
Total Transfers $0 $550,000 $0 $0 $0
TOTAL SOURCES $3,431,719 $4,191,145 $850,000 $2,251,167 $150,000
APPLICATIONS
530314 Consulting $368,331 $537,395 $25,000 $1,465,000 $25,000
545410 R&M Trans - Roads $50,391 $0 $0 $0 $0
Total Operating $418,722 $537,395 $25,000 $1,465,000 $25,000
Total Transfers $0 $0 $0 $0 $0
560610 Land $0 $0 $0 $0 $0
560640 Machinery & Equipment $53,273 $0 $0 $0 $0
560650 Construction In Progress $3,293,021 $2,858,363 $3,500,000 $2,722,000 $4,700,000
Total Capital $3,346,294 $2,858,363 $3,500,000 $2,722,000 $4,700,000
TOTAL APPLICATIONS $3,765,016 $3,395,758 $3,525,000 $4,187,000 $4,725,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $9,377,294 $9,043,997 $8,098,998 $9,839,384 $7,903,551
Appropriation TO (FROM) Fund Balance ($333,297)$795,387 ($2,675,000)($1,935,833)($4,575,000)
FUND BALANCE - September 30 $9,043,997 $9,839,384 $5,423,998 $7,903,551 $3,328,551
95 127
Infrastructure Surtax 121
Infrastructure - 4140
4th Generation
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Account Description Actual Actual Budget Budget Budget
SOURCES
312600 Discretionary Sales Surtax $0 $0 $0 $1,600,000 $2,580,000
361100/361300 Investment $0 $0 $0 $0 $46,000
Total Revenues $0 $0 $0 $1,600,000 $2,626,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $0 $0 $0 $1,600,000 $2,626,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560610 Land $0 $0 $0 $0 $0
560650 Construction In Progress $0 $0 $0 $0 $1,000,000
Total Capital $0 $0 $0 $0 $1,000,000
TOTAL APPLICATIONS $0 $0 $0 $0 $1,000,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $0 $0 $0 $0 $1,600,000
Appropriation TO (FROM) Fund Balance $0 $0 $0 $1,600,000 $1,626,000
FUND BALANCE - September 30 $0 $0 $0 $1,600,000 $3,226,000
96 128
Solid Waste / Recycling - 130
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Account Description Actual Actual Budget Budget Budget
SOURCES
338200 Environmental Rev Share $61,464 $51,686 $55,800 $55,800 $55,800
343400 Garbage / Solid Waste $2,661,604 $3,245,205 $3,355,524 $3,355,524 $4,401,698
343420 Recycle Bin Revenue $2,258 $1,974 $2,256 $2,256 $2,256
361100/361300 Investment $85,271 $122,945 $25,000 $25,000 $20,000
Total Revenues $2,810,597 $3,421,810 $3,438,580 $3,438,580 $4,479,754
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $2,810,597 $3,421,810 $3,438,580 $3,438,580 $4,479,754
APPLICATIONS
530314 Consulting $33,691 $4,030 $3,870 $43,870 $3,987
530341 Other Svcs - Contract / Admin $128,969 $129,783 $128,461 $128,461 $129,624
530910 Emergency/Recovery Services $597,709 $0 $0 $390,000 $0
540435 Disposal (includes landfill)$3,127,175 $3,233,986 $3,275,571 $3,275,571 $3,605,681
550520 Operating $7,591 $7,010 $12,000 $12,000 $12,000
Total Operating $3,895,135 $3,374,809 $3,419,902 $3,849,902 $3,751,292
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $3,895,135 $3,374,809 $3,419,902 $3,849,902 $3,751,292
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $2,900,797 $1,816,259 $1,902,187 $1,863,260 $1,451,938
Appropriation TO (FROM) Fund Balance ($1,084,538)$47,001 $18,678 ($411,322)$728,462
FUND BALANCE - September 30 $1,816,259 $1,863,260 $1,920,865 $1,451,938 $2,180,400
Fund Balance Detail:
ACFR Storm Reserve (Assigned)$1,939,079 $1,935,049 $1,545,049 $1,545,049
ACFR Solid Waste (Committed)($122,820)($71,789)($93,111)$635,351
97 129
Arbor 140
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Account Description Actual Actual Budget Budget Budget
SOURCES
316010 Arbor License $684 $570 $500 $500 $0
322910 Arbor Permits $820 $400 $500 $500 $0
354100 Arbor Fine $3,750 $3,000 $0 $0 $0
361100/361300 Investment $76,335 $116,197 $20,000 $20,000 $40,000
366000 Misc Private Donations $0 $1,448 $0 $0 $0
Total Revenues $81,589 $121,615 $21,000 $21,000 $40,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $81,589 $121,615 $21,000 $21,000 $40,000
APPLICATIONS
530314 Consulting $350 $0 $0 $2,400 $0
530341 Other Svcs - Contract / Admin $18,324 $18,511 $18,511 $18,511 $18,511
545270 R&M Infra - Grounds $25,089 $153,865 $460,000 $457,600 $850,000
550520 Operating $58,573 $69,900 $84,000 $84,000 $49,000
550525 Operating - Small Tools $9,845 $284 $1,000 $1,000 $5,000
555480 Promotional / Advertising $805 $165 $2,375 $2,375 $775
555550 Training $0 $215 $0 $0 $0
Total Operating $112,986 $242,940 $565,886 $565,886 $923,286
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $29,763 $127,635 $130,000 $81,730 $0
560641 Mach & Equip - Vehicles $0 $0 $130,000 $178,270 $0
Total Capital $29,763 $127,635 $260,000 $260,000 $0
TOTAL APPLICATIONS $142,749 $370,575 $825,886 $825,886 $923,286
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $2,134,178 $2,073,018 $1,369,814 $1,824,058 $1,019,172
Appropriation TO (FROM) Fund Balance ($61,160)($248,960)($804,886)($804,886)($883,286)
FUND BALANCE - September 30 $2,073,018 $1,824,058 $564,928 $1,019,172 $135,886
98 130
Transportation Impact 150
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Account Description Actual Actual Budget Budget Budget
SOURCES
324310 Transportation - Residential $57,308 $206,806 $0 $0 $0
324320 Transportation - Commercial $9,427 ($68,681)$0 $0 $0
361100/361300 Investment $79,099 $141,099 $34,000 $34,000 $20,000
Total Revenues $145,834 $279,224 $34,000 $34,000 $20,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $145,834 $279,224 $34,000 $34,000 $20,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $11,080 $757,910 $379,000 $379,000 $379,000
Total Capital $11,080 $757,910 $379,000 $379,000 $379,000
TOTAL APPLICATIONS $11,080 $757,910 $379,000 $379,000 $379,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $2,125,795 $2,260,549 $1,948,149 $1,781,863 $1,436,863
Appropriation TO (FROM) Fund Balance $134,754 ($478,686)($345,000)($345,000)($359,000)
FUND BALANCE - September 30 $2,260,549 $1,781,863 $1,603,149 $1,436,863 $1,077,863
99 131
Police Impact 151
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Account Description Actual Actual Budget Budget Budget
SOURCES
324110 Public Safety - Residential $16,500 $28,325 $0 $0 $0
324120 Public Safety - Commercial $322 $1 $0 $0 $0
361100/361300 Investment $28,403 $47,593 $6,000 $6,000 $6,000
Total Revenues $45,225 $75,919 $6,000 $6,000 $6,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $45,225 $75,919 $6,000 $6,000 $6,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $15,341 $52,424 $52,424 $0
560641 Mach & Equip - Vehicles $0 $309,582 $0 $0 $0
Total Capital $0 $324,923 $52,424 $52,424 $0
TOTAL APPLICATIONS $0 $324,923 $52,424 $52,424 $0
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $765,913 $811,138 $512,938 $562,134 $515,710
Appropriation TO (FROM) Fund Balance $45,225 ($249,004)($46,424)($46,424)$6,000
FUND BALANCE - September 30 $811,138 $562,134 $466,514 $515,710 $521,710
100 132
Fire Impact - 152
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Account Description Actual Actual Budget Budget Budget
SOURCES
324110 Public Safety - Residential $10,320 $17,716 $0 $0 $0
324120 Public Safety - Commercial $149 $1 $0 $0 $0
361100/361300 Investment $97,809 $170,493 $56,000 $56,000 $50,000
Total Revenues $108,278 $188,210 $56,000 $56,000 $50,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $108,278 $188,210 $56,000 $56,000 $50,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $0 $0 $0 $0 $0
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $2,664,592 $2,772,870 $2,857,670 $2,961,080 $3,017,080
Appropriation TO (FROM) Fund Balance $108,278 $188,210 $56,000 $56,000 $50,000
FUND BALANCE - September 30 $2,772,870 $2,961,080 $2,913,670 $3,017,080 $3,067,080
101 133
Park Impact 153
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Account Description Actual Actual Budget Budget Budget
SOURCES
324610 Culture / Recreation - Residential $99,900 $171,495 $0 $0 $0
361100/361300 Investment $23,949 $44,250 $7,000 $7,000 $20,000
Total Revenues $123,849 $215,745 $7,000 $7,000 $20,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $123,849 $215,745 $7,000 $7,000 $20,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $75,941 $27,799 $695,000 $695,000 $200,000
Total Capital $75,941 $27,799 $695,000 $695,000 $200,000
TOTAL APPLICATIONS $75,941 $27,799 $695,000 $695,000 $200,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $644,867 $692,775 $720,375 $880,721 $192,721
Appropriation TO (FROM) Fund Balance $47,908 $187,946 ($688,000)($688,000)($180,000)
FUND BALANCE - September 30 $692,775 $880,721 $32,375 $192,721 $12,721
102 134
Special Assessment - TLBD Maint 160
Assess Rate/Unit - $256
Legal Maximum - to be proposed
$120 $120 $128 $128 $256
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Account Description Actual Actual Budget Budget Budget
SOURCES
325200 Charges for Services $508,800 $543,212 $538,565 $538,565 $1,082,770
369301 Settlement Insurance Proceeds $0 $208,089 $0 $48,423 $0
361100/361300 Investment $8,359 $22,501 $800 $800 $1,800
Total Revenues $517,159 $773,802 $539,365 $587,788 $1,084,570
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $517,159 $773,802 $539,365 $587,788 $1,084,570
APPLICATIONS
530340 Other Svcs $0 $0 $0 $0 $5,640
530341 Other Svcs - Contract / Admin $65,693 $65,568 $105,766 $105,766 $64,426
540430 Utilities $66,194 $47,264 $74,340 $74,340 $74,340
540434 Streetlights $200,119 $249,541 $243,396 $243,396 $243,396
545210 R&M Infra - Fountains $50,837 $21,908 $23,416 $20,536 $21,496
545270 R&M Infra - Grounds $140,292 $142,478 $174,951 $159,967 $581,238
550520 Operating $0 $0 $0 $0 $25,000
555480 Promotional / Advertising $0 $347 $0 $0 $0
Total Operating $523,135 $527,106 $621,869 $604,005 $1,015,536
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $0 $0 $12,880 $0
560650 Construction In Progress $0 $79,149 $0 $249,984 $0
Total Capital $0 $79,149 $0 $262,864 $0
TOTAL APPLICATIONS $523,135 $606,255 $621,869 $866,869 $1,015,536
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $174,524 $168,548 $83,343 $336,095 $57,014
Appropriation TO (FROM) Fund Balance ($5,976)$167,547 ($82,504)($279,081)$69,034
FUND BALANCE - September 30 $168,548 $336,095 $839 $57,014 $126,048
103 135
Special Assessment - TLBD I Capital/DS 261
BB&T Bank Note
Final Year FY 2030
`
Assess Rate/Unit - $36
Legal Maximum - $43
$36 $36 $36 $36 $36
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Account Description Actual Actual Budget Budget Budget
SOURCES
325100 *Capital Improvement $102,332 $105,408 $137,955 $137,955 $137,955
325300 Prepayments $0 ($9)$0 $0 $0
369900 *Misc Revenue $7,372 $7,818 $0 $0 $0
361100/361300 *Investment $30,615 $26,870 $1,500 $1,500 $600
Total Revenues $140,319 $140,087 $139,455 $139,455 $138,555
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $140,319 $140,087 $139,455 $139,455 $138,555
APPLICATIONS
530341 Other Svcs - Contract / Admin $3,236 $3,314 $4,099 $4,099 $4,945
Total Operating $3,236 $3,314 $4,099 $4,099 $4,945
Total Transfers $0 $0 $0 $0 $0
570710 Principal $0 $105,408 $113,321 $113,321 $115,967
570720 Interest $13,509 $25,304 $21,751 $21,751 $18,025
Total Debt Service $13,509 $130,712 $135,072 $135,072 $133,992
560650 Construction In Progress $11,815 $0 $0 $0 $0
Total Capital $11,815 $0 $0 $0 $0
TOTAL APPLICATIONS $28,560 $134,026 $139,171 $139,171 $138,937
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 ($84,187)$27,572 $31,512 $33,633 $33,917
Appropriation TO (FROM) Fund Balance $111,759 $6,061 $284 $284 ($382)
FUND BALANCE - September 30 $27,572 $33,633 $31,796 $33,917 $33,535
Due to the structure of this debt service instrument, the FY2023 and FY2024 special assessment revenues are required by GASB to have the distinctive
accounting treatment represented herein.
104 136
Special Assessment - Oak Forest Maintenance 161
Assess Rate/Unit -$60
Legal Maximum -$63
$60 $60 $60 $60 $60
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Account Description Actual Actual Budget Budget Budget
SOURCES
325200 Charges for Services $55,658 $55,644 $55,445 $55,445 $55,445
369301 Settlement Insurance Proceeds $0 $4,600 $0 $0 $0
361100/361300 Investment $3,991 $6,961 $1,000 $1,000 $1,000
Total Revenues $59,649 $67,205 $56,445 $56,445 $56,445
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $59,649 $67,205 $56,445 $56,445 $56,445
APPLICATIONS
530341 Other Svcs - Contract / Admin $16,177 $16,331 $16,492 $32,492 $13,540
540430 Utilities $13,279 $9,700 $12,180 $12,180 $13,524
545270 R&M Infra - Grounds $42,199 $37,205 $51,776 $51,776 $52,531
Total Operating $71,655 $63,236 $80,448 $96,448 $79,595
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $71,655 $63,236 $80,448 $96,448 $79,595
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $111,105 $99,099 $81,175 $103,068 $63,065
Appropriation TO (FROM) Fund Balance ($12,006)$3,969 ($24,003)($40,003)($23,150)
FUND BALANCE - September 30 $99,099 $103,068 $57,172 $63,065 $39,915
105 137
Special Assessment - Tuscawilla III 162
Capital/DS and Maintenance Divisions
Capital Maint
Assess Rate/Unit* -$88 $87
Legal Maximum -$88 $87
Original Revised
Division FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Account Description Actual Actual Budget Budget Budget
SOURCES
1521 Capital Division $5,668 $5,889 $5,926 $5,926 $5,896
1522 Maintenance Division $7,981 $8,329 $7,482 $7,482 $7,585
TOTAL SOURCES $13,649 $14,218 $13,408 $13,408 $13,481
APPLICATIONS
1521 Capital Division $6,105 $6,124 $6,149 $6,149 $6,066
1522 Maintenance Division $8,847 $3,128 $9,137 $9,137 $9,063
TOTAL APPLICATIONS $14,952 $9,252 $15,286 $15,286 $15,129
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $6,315 $5,012 $3,244 $9,978 $8,100
Appropriation TO (FROM) Fund Balance ($1,303)$4,966 ($1,878)($1,878)($1,648)
FUND BALANCE - September 30 $5,012 $9,978 $1,366 $8,100 $6,452
Internal Loan to General Fund ($36,286)($33,091)
Per ACFR ($31,274)($23,113)
106 138
Special Assessment - Tuscawilla III 162
Capital 1521 - Internal Loan
Final Year FY 2033
Assess Rate/Unit -$88
Legal Maximum -$88
$85 $85 $88 $88 $88
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Account Description Actual Actual Budget Budget Budget
SOURCES
325100 Capital Improvement $5,668 $5,889 $5,926 $5,926 $5,896
Total Revenues $5,668 $5,889 $5,926 $5,926 $5,896
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $5,668 $5,889 $5,926 $5,926 $5,896
APPLICATIONS
530341 Other Svcs - Contract / Admin $1,893 $1,913 $1,937 $1,937 $1,855
Total Operating $1,893 $1,913 $1,937 $1,937 $1,855
570710 Principal $3,108 $3,195 $3,284 $3,284 $3,376
570720 Interest $1,104 $1,016 $928 $928 $835
Total Debt Service $4,212 $4,211 $4,212 $4,212 $4,211
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $6,105 $6,124 $6,149 $6,149 $6,066
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $1,741 $1,304 $1,107 $1,069 $846
Appropriation TO (FROM) Fund Balance ($437)($235)($223)($223)($170)
FUND BALANCE - September 30 $1,304 $1,069 $884 $846 $676
Internal Loan to General Fund ($36,286)($33,091)
per 9/30 ACFR ($34,982)($32,022)
107 139
Special Assessment - Tuscawilla III 162
Maintenance 1522
Assess Rate/Unit -$87
Legal Maximum -$87
$87 $87 $87 $87 $87
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Account Description Actual Actual Budget Budget Budget
SOURCES
325200 Charges for Services $7,493 $7,485 $7,462 $7,462 $7,500
361100/361300 Investment $488 $844 $20 $20 $85
Total Revenues $7,981 $8,329 $7,482 $7,482 $7,585
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $7,981 $8,329 $7,482 $7,482 $7,585
APPLICATIONS
530341 Other Svcs - Contract / Admin $2,385 $2,403 $2,427 $2,427 $2,353
540432 Water/Sewer $712 $725 $960 $960 $960
545270 R&M Infra - Grounds $5,750 $0 $5,750 $5,750 $5,750
Total Operating $8,847 $3,128 $9,137 $9,137 $9,063
Total Transfers $0 $0 $0 $0 $0
TOTAL APPLICATIONS $8,847 $3,128 $9,137 $9,137 $9,063
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $4,574 $3,708 $2,137 $8,909 $7,254
Appropriation TO (FROM) Fund Balance ($866)$5,201 ($1,655)($1,655)($1,478)
FUND BALANCE - September 30 $3,708 $8,909 $482 $7,254 $5,776
108 140
Sewer Plant Replacement (ARPA/SRLF) 180
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Account Description Actual Actual Budget Budget Budget
SOURCES
332390 ARPA - Other Physical Environment $0 $10,251,757 $0 $7,744,327 $683,000
361100 Interest / Other Earnings $674,245 $1,177,451 $22,000 $22,000 $34,000
384000 SRLF Debt Proceeds $0 $0 $0 $0 $0
Total Revenues $674,245 $11,429,208 $22,000 $7,766,327 $717,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $674,245 $11,429,208 $22,000 $7,766,327 $717,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
591001 To General Fund $0 $10,000,000 $0 $0 $0
Total Transfers $0 $10,000,000 $0 $0 $0
560650 Construction In Progress $0 $267,582 $0 $7,744,327 $1,700,000
Total Capital $0 $267,582 $0 $7,744,327 $1,700,000
TOTAL APPLICATIONS $0 $10,267,582 $0 $7,744,327 $1,700,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 ($115,018)$559,227 $1,101,327 $1,720,853 $1,742,853
Appropriation TO (FROM) Fund Balance $674,245 $1,161,626 $22,000 $22,000 ($983,000)
FUND BALANCE - September 30 $559,227 $1,720,853 $1,123,327 $1,742,853 $759,853
Available ARPA Proceeds (Deferred Revenue)$18,679,951 $8,428,194 $683,867
$19,239,178 $10,149,047 $2,426,720
109 141
1999/2011 Debt Service 202
1999 Series Improvement Refunding Revenue Bonds - US Bank
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Account Description Actual Actual Budget Budget Budget
SOURCES
361100/361300 Investment $24,156 $30,054 $20,000 $20,000 $10,000
Total Revenues $24,156 $30,054 $20,000 $20,000 $10,000
381001 From General Fund $1,275,000 $1,290,000 $1,215,000 $1,215,000 $1,275,000
Total Transfers $1,275,000 $1,290,000 $1,215,000 $1,215,000 $1,275,000
TOTAL SOURCES $1,299,156 $1,320,054 $1,235,000 $1,235,000 $1,285,000
APPLICATIONS
530314 Consulting $0 $0 $2,500 $3,500 $3,500
Total Operating $0 $0 $2,500 $3,500 $3,500
Total Transfers $0 $0 $0 $0 $0
570710 Principal $350,893 $331,130 $312,415 $312,415 $295,456
570720 Interest $924,106 $943,870 $962,590 $962,590 $979,545
Total Debt Service $1,274,999 $1,275,000 $1,275,005 $1,275,005 $1,275,001
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $1,274,999 $1,275,000 $1,277,505 $1,278,505 $1,278,501
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $1,266,808 $1,290,965 $1,333,463 $1,336,019 $1,292,514
Appropriation TO (FROM) Fund Balance $24,157 $45,054 ($42,505)($43,505)$6,499
FUND BALANCE - September 30*$1,290,965 $1,336,019 $1,290,958 $1,292,514 $1,299,013
*Fund balance is exhausted each year as payments on this debt are due on 10/1 .
110 142
1999 Construction Capital Project 301
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Account Description Actual Actual Budget Budget Budget
SOURCES
361100/361300 Investment $26,754 $18,826 $2,000 $2,000 $4,000
Total Revenues $26,754 $18,826 $2,000 $2,000 $4,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $26,754 $18,826 $2,000 $2,000 $4,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $476,065 $201,876 $0 $0 $200,000
Total Capital $476,065 $201,876 $0 $0 $200,000
TOTAL APPLICATIONS $476,065 $201,876 $0 $0 $200,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $845,652 $396,341 $196,464 $213,291 $215,291
Appropriation TO (FROM) Fund Balance ($449,311)($183,050)$2,000 $2,000 ($196,000)
FUND BALANCE - September 30 $396,341 $213,291 $198,464 $215,291 $19,291
111 143
Revolving Rehab 302
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Account Description Actual Actual Budget Budget Budget
SOURCES
361100/361300 Investment $34,051 $10,348 $0 $0 $0
Total Revenues $34,051 $10,348 $0 $0 $0
381303 From Public Facilities $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $34,051 $10,348 $0 $0 $0
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $645,618 $553,548 $0 $0 $0
Total Capital $645,618 $553,548 $0 $0 $0
TOTAL APPLICATIONS $645,618 $553,548 $0 $0 $0
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $1,155,648 $544,081 $0 $881 $881
Appropriation TO (FROM) Fund Balance ($611,567)($543,200)$0 $0 $0
FUND BALANCE - September 30 $544,081 $881 $0 $881 $881
112 144
Public Facilities - Capital Projects 303
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Account Description Actual Actual Budget Budget Budget
SOURCES
361100/361300 Investment $133,045 $158,671 $19,000 $19,000 $8,000
Total Revenues $133,045 $158,671 $19,000 $19,000 $8,000
381001 From General Fund $0 $420,000 $0 $0 $0
Total Transfers $0 $420,000 $0 $0 $0
TOTAL SOURCES $133,045 $578,671 $19,000 $19,000 $8,000
APPLICATIONS
550525 Operating - Small Tools ($1)$0 $0 $0 $0
Total Operating ($1)$0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $114,695 $0 $0 $60,000
560650 Construction In Progress $976,936 $1,137,249 $1,445,000 $1,445,000 $655,500
Total Capital $976,936 $1,251,944 $1,445,000 $1,445,000 $715,500
TOTAL APPLICATIONS $976,935 $1,251,944 $1,445,000 $1,445,000 $715,500
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $4,022,829 $3,178,939 $1,713,291 $2,505,666 $1,079,666
Appropriation TO (FROM) Fund Balance ($843,890)($673,273)($1,426,000)($1,426,000)($707,500)
FUND BALANCE - September 30 $3,178,939 $2,505,666 $287,291 $1,079,666 $372,166
113 145
Excellence in Customer Service Initiative Capital Project 305
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Account Description Actual Actual Budget Budget Budget
SOURCES
361100/361300 Investment $42,563 $92,479 $17,000 $17,000 $25,000
Total Revenues $42,563 $92,479 $17,000 $17,000 $25,000
381001 From General Fund $365,000 $0 $0 $0 $0
Total Transfers $365,000 $0 $0 $0 $0
TOTAL SOURCES $407,563 $92,479 $17,000 $17,000 $25,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560622 Buildings - Improvements $0 $0 $30,000 $30,000 $0
560640 Machinery & Equipment $0 $54,951 $50,000 $50,000 $0
560642 Mach & Equip - Data Proc $7,441 $13,487 $60,000 $60,000 $0
560650 Construction In Progress ($796)$0 $100,000 $100,000 $200,000
Total Capital $6,645 $68,438 $240,000 $240,000 $200,000
TOTAL APPLICATIONS $6,645 $68,438 $240,000 $240,000 $200,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $1,164,497 $1,565,415 $1,050,416 $1,589,456 $1,366,456
Appropriation TO (FROM) Fund Balance $400,918 $24,041 ($223,000)($223,000)($175,000)
FUND BALANCE - September 30 $1,565,415 $1,589,456 $827,416 $1,366,456 $1,191,456
114 146
THIS PAGE INTENTIONALLY LEFT BLANK
147
ENTERPRISE FUNDS
148
THIS PAGE INTENTIONALLY LEFT BLANK
149
Enterprise Funds
Overview
Original Revised
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Actual Actual Budget Budget Budget
Sources
Revenues $16,824,461 $20,477,769 $18,174,300 $18,678,059 $27,857,636
Transfers In $60,000 $10,000,000 $0 $0 $0
Total Sources $16,884,461 $30,477,769 $18,174,300 $18,678,059 $27,857,636
Applications
Personnel Services $2,673,015 $3,053,164 $3,510,810 $3,471,810 $3,577,335
Operating $10,350,322 $10,358,055 $11,974,805 $12,232,144 $12,891,217
Debt $936,643 $995,823 $2,411,724 $2,411,724 $2,378,938
Transfers $764,064 $751,268 $737,008 $737,008 $814,908
Capital $5,307,756 $2,361,006 $6,634,000 $7,393,892 $13,590,000
Total Applications $20,031,800 $17,519,316 $25,268,347 $26,246,578 $33,252,398
Less Capitalized Applications ($6,164,342)($3,280,963)
Total Non-Capital Applications $13,867,458 $14,238,353
115 150
Enterprise Funds - Recap
$0 Original Revised
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
FUND FUND NAME Actual Actual Budget Budget Budget
SOURCES
410 Water & Sewer Utility $13,447,981 $27,163,371 $15,985,720 $16,226,399 $24,743,580
412 W&S - Service Availability $1,000,168 $631,956 $90,000 $190,000 $100,000
420 Development Services $1,202,430 $1,442,853 $1,020,500 $1,020,500 $1,132,000
411 Stormwater $1,233,882 $1,239,589 $1,078,080 $1,241,160 $1,882,056
TOTAL SOURCES $16,884,461 $30,477,769 $18,174,300 $18,678,059 $27,857,636
APPLICATIONS
410 Water & Sewer Utility $11,076,210 $11,276,740 $20,486,889 $21,465,120 $27,434,629
412 W&S - Service Availability $0 $0 $500,000 $500,000 $1,000,000
420 Development Services $1,504,466 $1,677,398 $2,456,533 $2,456,533 $2,813,660
411 Stormwater $1,286,782 $1,284,215 $1,824,925 $1,824,925 $2,004,109
TOTAL APPLICATIONS $13,867,458 $14,238,353 $25,268,347 $26,246,578 $33,252,398
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $56,929,890 $56,539,189 $18,879,531 $35,697,133 $28,128,614
Appropriation TO (FROM) Fund Equity $3,017,003 $16,239,416 ($7,094,047)($7,568,519)($5,394,762)
FUND EQUITY - September 30 $59,946,893 $72,778,605 $11,785,484 $28,128,614 $22,733,852
Non-Cash Adjustments ($3,407,704)($4,237,612)
Total Net Assets per ACFR 56,539,189 68,540,993
Net Assets Net Assets less Net Capital
(less Renewal/Replacement, Restricted)
116 151
Water & Sewer Utility 410 / Service Availability 412
Overview
Original Revised
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Actual Actual Budget Budget Budget
Sources
Revenues $14,408,149 $17,795,327 $16,075,720 $16,416,399 $24,843,580
Transfers In $40,000 $10,000,000 $0 $0 $0
Total Sources $14,448,149 $27,795,327 $16,075,720 $16,416,399 $24,843,580
Applications
Personnel Services $1,761,098 $1,747,916 $1,990,584 $1,951,584 $2,005,993
Operating Expenses $8,470,991 $8,701,690 $9,573,573 $9,620,012 $10,004,790
Debt $936,643 $995,823 $2,411,724 $2,411,724 $2,378,938
Transfers $764,064 $751,268 $737,008 $737,008 $814,908
Capital Outlay $4,634,348 $2,061,495 $6,274,000 $7,244,792 $13,230,000
Total Applications $16,567,144 $14,258,192 $20,986,889 $21,965,120 $28,434,629
Less Capitalized Applications ($5,490,934)($2,981,452)
Total Non-Capital Applications $11,076,210 $11,276,740
Water & Sewer Operations - 3600
Utility/Public Works Director 1 1
Utility Director 1 1
Assistant Utility Director 1
Supervisor 1
Project Manager 1 1 1
Utility Administrator 1
Utility Superintendent 1 1 1
Environmental Compliance 1
Utility Manager 1
Senior Maintenance Worker 1
Maintenance Worker 9 9 9 8
Assistant Administrator 1
Utility Coordinator/Line Locator 1 1 1 1
Foreman 3 3 3 2
Service Technician 2 2 2 1
Lead Meter Reader 1
Meter Reader 3 3 3 3
Total 22 21 22 22
TOTAL FULL-TIME PERSONNEL 22 21 22 22
Water & Sewer Operations - Part Time - 3600
Meter Reader 0.73
Maintenance Worker 0.73 0.73
Total 0.00 0.73 0.73 0.73
TOTAL PART-TIME PERSONNEL 0.00 0.73 0.73 0.73
117 152
Water Sewer Utility 410 / Service Availability 412
Fund Recap
Original Revised
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Actual Actual Budget Budget Budget
SOURCES
Operating Revenues $12,616,106 $15,753,160 $15,795,720 $16,036,399 $18,621,580
Non-Operating Revenues and Transfers $831,875 $11,410,211 $190,000 $190,000 $6,122,000
Service Availability Fund $1,000,168 $631,956 $90,000 $190,000 $100,000
TOTAL SOURCES $14,448,149 $27,795,327 $16,075,720 $16,416,399 $24,843,580
APPLICATIONS
Operations $11,076,210 $11,276,740 $20,486,889 $21,465,120 $27,434,629
Service Availability Fund $0 $0 $500,000 $500,000 $1,000,000
TOTAL APPLICATIONS $11,076,210 $11,276,740 $20,986,889 $21,965,120 $28,434,629
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $41,502,203 $41,937,636 $14,054,726 $29,813,340 $24,264,619
Appropriation TO (FROM) Fund Equity $3,371,939 $16,518,587 ($4,911,169)($5,548,721)($3,591,049)
FUND EQUITY - September 30 $44,874,142 $58,456,223 $9,143,557 $24,264,619 $20,673,570
Non-cash Adjustments ($2,936,506)($3,604,467)
Total Net Assets per ACFR $41,937,636 $54,851,756
Net Assets Net Assets less Net Capital
(less Renewal/Replacement, Restricted)
Total Net Assets Consist of (Estimated):
Cash and Investments - $39,388,540
Other Current Assets - $564,785
Restricted Investments - $822,189
Net Deferred Flow (pension/OPEB) -
($810,500)
Current Liabilities - ($ 5,216,306)
Noncurrent Liabilities - ($13,988,292)
Capital Assets (net of related debt) -
$25,075,125
118 153
Water & Sewer Utility 410
Sources
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
SOURCES
Operating:
331490 Federal Grant - Other Transportation $0 $0 $0 $240,679 $0
343300 Water Supply $4,465,320 $4,807,566 $5,304,000 $5,304,000 $5,940,480
343500 Sewer / Waste Water $7,363,200 $8,523,454 $9,604,800 $9,604,800 $11,525,760
343700 Reclaimed Water $518,090 $790,780 $640,320 $640,320 $908,040
343910 Meter $19,650 $28,021 $30,000 $30,000 $25,000
343920 Penalties (Late)$122,903 $122,580 $120,000 $120,000 $120,000
343925 Application $28,685 $29,720 $32,000 $32,000 $30,000
343930 Turn Off / 0n $61,370 $60,625 $60,000 $60,000 $60,000
343935 Tampering $380 $475 $0 $0 $0
343940 Inspection $2,000 $2,800 $2,300 $2,300 $2,300
343945 NSF $11,950 $17,011 $2,300 $2,300 $10,000
369300/369301 Settlements & Collections $10,441 $74,674 $0 $0 $0
369900 Misc Revenue $12,117 $1,295,454 $0 $0 $0
Operating Revenues $12,616,106 $15,753,160 $15,795,720 $16,036,399 $18,621,580
Non-Operating:
361100/361300 Investment $791,875 $1,299,920 $190,000 $190,000 $670,000
364100 Auction Proceeds $0 $110,291 $0 $0 $0
384000 Debt Proceeds $0 $0 $0 $0 $5,452,000
Non-Operating Revenues $791,875 $1,410,211 $190,000 $190,000 $6,122,000
Total Revenues $13,407,981 $17,163,371 $15,985,720 $16,226,399 $24,743,580
381001 From General Fund $40,000 $10,000,000 $0 $0 $0
Total Transfers $40,000 $10,000,000 $0 $0 $0
TOTAL SOURCES $13,447,981 $27,163,371 $15,985,720 $16,226,399 $24,743,580
119 154
Water & Sewer Utility 410
Applications
$0 Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $1,029,987 $1,054,632 $1,369,298 $1,330,298 $1,345,648
510140 Overtime $48,005 $72,823 $60,000 $60,000 $60,000
510900 Reimbursements $0 ($785)$0 $0 $0
520200 FICA $78,914 $83,973 $94,539 $94,539 $100,380
520220 Pension DB $349,276 $286,500 $93,380 $93,380 $31,508
520225 Pension DC $32,548 $47,183 $71,689 $71,689 $83,123
520230 Health Insurance $188,938 $176,018 $273,227 $273,227 $355,123
520240 Workers' Comp $33,430 $27,572 $28,451 $28,451 $30,211
Total Payroll $1,761,098 $1,747,916 $1,990,584 $1,951,584 $2,005,993
530311 Legal $18,836 $18,049 $19,584 $97,954 $19,584
530314 Consulting $4,654,999 $5,458,867 $5,290,200 $5,230,200 $1,210,001
530315 Pre/Post Employment $1,125 $1,790 $2,650 $2,650 $2,650
530341 Other Svcs - Contract / Admin $1,001,448 $902,316 $916,238 $897,868 $4,676,190
530342 Other Svcs - Maint / Licenses $10,961 $15,175 $48,059 $48,059 $53,476
530343 Other Svcs - Banking $14,450 $30,644 $21,000 $21,000 $30,000
530411 Communication - Phone $17,654 $21,958 $28,611 $28,611 $32,913
530413 Communication - R&M $0 $0 $600 $1,000 $1,200
540430 Utilities $979,672 $1,002,369 $1,083,266 $1,083,266 $1,083,266
545100 R&M Buildings $7,050 $12,274 $15,640 $15,640 $33,904
545130 R&M Bldgs - Water Plant $18,194 $3,284 $286,700 $221,700 $365,002
545140 R&M Bldgs - Sewer Plant $751,756 $146,271 $265,500 $184,250 $269,000
545150 R&M Bldgs - Reclaimed Plant $0 $46,885 $69,000 $40,000 $209,100
545230 R&M Infra - Lift Stations $15,074 $69,784 $129,600 $129,600 $157,000
545240 R&M Infra - Water System $469,919 $390,133 $709,800 $672,800 $1,098,400
545250 R&M Infra - Sewer System $80,744 $121,729 $119,500 $102,939 $191,500
545270 R&M Infra - Grounds $41,771 $59,410 $114,034 $204,034 $77,101
545300 R&M Mach & Equip $56,121 $56,231 $33,170 $62,170 $33,170
545310 R&M M&E - Vehicles $15,086 $26,268 $27,000 $52,000 $35,800
545320 R&M M&E - Meters $17,372 $13,799 $52,070 $49,070 $29,469
550510 Office $470 $923 $2,400 $2,400 $2,700
550520 Operating $2,000 $99 $2,250 $2,250 $3,690
550522 Operating - Tires / Filters $8,529 $11,574 $12,500 $12,500 $12,500
550523 Operating - Janitorial $1,008 $753 $3,000 $2,600 $2,000
550525 Operating - Small Tools $6,025 $47,863 $45,200 $45,200 $63,800
550526 Operating - Software $86,859 $2,542 $10,400 $10,400 $51,000
550527 Operating - Apparel $11,660 $17,559 $17,610 $17,610 $20,110
552000 Fuel $108,030 $97,365 $133,832 $133,832 $111,264
555400 Travel & Per Diem $2,361 $2,333 $8,000 $8,000 $9,000
555420 Postage / Freight $32 $657 $100 $100 $100
555441 Rent / Lease - Copy Machine $0 $0 $2,160 $2,160 $2,160
555442 Rent / Lease - Equipment $32,626 $89,596 $13,798 $148,048 $12,000
555450 Insurance $15,000 $0 $15,000 $15,000 $15,000
555470 Printing / Binding $0 $633 $330 $330 $880
555480 Promotional / Advertising $7,814 $12,310 $12,000 $12,000 $9,500
555490 Not Otherwise Classified $812 $1,276 $1,500 $1,500 $1,500
555540 Dues/Reg/Pub $12,560 $7,235 $13,410 $13,410 $13,410
555550 Training $2,417 $11,736 $12,450 $12,450 $18,450
555551 Educational Incentive $556 $0 $0 $0 $1,000
599100 Contingency $0 $0 $35,411 $35,411 $46,000
Total Operating $8,470,991 $8,701,690 $9,573,573 $9,620,012 $10,004,790
120 155
Water & Sewer Utility 410
Applications
$0 Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
570710 Principal $856,586 $919,957 $894,069 $894,069 $870,863
570720 Interest $80,057 $75,866 $1,512,655 $1,512,655 $1,508,075
570730 Other Debt Service Costs $0 $0 $5,000 $5,000 $0
Total Debt Service $936,643 $995,823 $2,411,724 $2,411,724 $2,378,938
591001 To General Fund $764,064 $751,268 $737,008 $737,008 $814,908
Total Transfers $764,064 $751,268 $737,008 $737,008 $814,908
560621 Buildings - Plants and Main $31,911 $0 $0 $0 $0
560631 Improvements $0 $0 $0 $19,000 $0
560640 Machinery & Equipment $756,577 $861,591 $10,000 $1,617,345 $22,000
560641 Mach & Equip - Vehicles $69,323 $855,311 $60,000 $30,134 $310,000
560643 Mach & Equip - Furn/Office $0 $0 $0 $0 $62,000
560650 Construction In Progress $1,272,145 $306,340 $5,704,000 $5,078,313 $11,836,000
Total Capital $2,129,956 $2,023,242 $5,774,000 $6,744,792 $12,230,000
Transfer to Balance Sheet ($2,986,542)($2,943,199)
Transfer to Balance Sheet ($2,986,542) ($2,943,199)
TOTAL APPLICATIONS $11,076,210 $11,276,740 $20,486,889 $21,465,120 $27,434,629
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $34,229,592 $33,664,857 $9,044,357 $23,451,250 $18,212,529
Appropriation TO (FROM) Fund Equity $2,371,771 $15,886,631 ($4,501,169)($5,238,721)($2,691,049)
FUND EQUITY - September 30 $36,601,363 $49,551,488 $4,543,188 $18,212,529 $15,521,480
Non-cash Adjustments ($2,936,506) ($3,604,467)
Total Net Assets per ACFR $33,664,857 $45,947,021
Net Assets Net Assets less Net Capital
(less Renewal/Replacement, Restricted)
Total Net Assets Consist of (Estimated):
Cash and Investments - $33,017,563
Other Current Assets - $564,785
Restricted Investments - $822,189
Net Deferred Flow (pension/OPEB) -
$(810,500)
Current Liabilities - ($5,207,418)
Noncurrent Liabilities - ($13,988,292)
Capital Assets
(net of related debt) - $22,532,480
121 156
Water & Sewer Service Availability 412
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Account Description Actual Actual Budget Budget Budget
SOURCES
Operating:
324210 Svc Avail - Water / Residential $37,713 $53,312 $0 $0 $0
324215 Svc Avail - Sewer / Residential $143,943 $219,997 $0 $100,000 $0
324220 Svc Avail - Water / Commercial $445 $501 $0 $0 $0
324225 Svc Avail - Sewer / Commercial $16,498 $2,367 $0 $0 $0
Operating Revenues $198,599 $276,177 $0 $100,000 $0
Non-Operating:
334351 Grant - SJRMD $552,056 $0 $0 $0 $0
361100/361300 Investment $249,513 $355,779 $90,000 $90,000 $100,000
Non-Operating Revenues $801,569 $355,779 $90,000 $90,000 $100,000
Total Revenues $1,000,168 $631,956 $90,000 $190,000 $100,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $1,000,168 $631,956 $90,000 $190,000 $100,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $2,504,392 $38,253 $500,000 $500,000 $1,000,000
Total Capital $2,504,392 $38,253 $500,000 $500,000 $1,000,000
Assets Transferred to Balance Sheet ($2,504,392)($38,253)
Transfer to Balance Sheet ($2,504,392)($38,253)
TOTAL APPLICATIONS $0 $0 $500,000 $500,000 $1,000,000
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $7,272,611 $8,272,779 $5,010,369 $6,362,090 $6,052,090
Appropriation TO (FROM) Fund Equity $1,000,168 $631,956 ($410,000)($310,000)($900,000)
FUND EQUITY - September 30 $8,272,779 $8,904,735 $4,600,369 $6,052,090 $5,152,090
Total Net Assets Consist of (Estimated):
Cash and Investments - $6,370,977
Current Liabilities - ($8,888)
Capital Assets
(net of related debt) - $2,542,645
Net Assets Net Assets less Net Capital
(less Renewal/Replacement, Restricted)
122 157
Stormwater Utility 411
Overview
$0 Original Revised
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Actual Actual Budget Budget Budget
Sources
Revenues $1,213,882 $1,239,589 $1,078,080 $1,241,160 $1,882,056
Transfers In $20,000 $0 $0 $0 $0
Total Sources $1,233,882 $1,239,589 $1,078,080 $1,241,160 $1,882,056
Applications
Personnel Services $343,425 $519,648 $702,597 $702,597 $617,645
Operating Expenses $943,357 $764,567 $1,122,328 $1,122,328 $1,386,464
Debt $0 $0 $0 $0 $0
Transfers $0 $0 $0 $0 $0
Capital Outlay $601,721 $268,015 $0 $0 $0
Total Applications $1,888,503 $1,552,230 $1,824,925 $1,824,925 $2,004,109
Less Capitalized Applications ($601,721)($268,015)
Total Non-Capital Applications $1,286,782 $1,284,215
Operations - 3800
Public Works Director
Assistant Director of PW & Utilities 1
Stormwater Manager 1 1 1
Foreman Stormwater 1
Maintenance Worker 4 3 3 3
Total 5 4 4 5
Engineering - 3810
Engineering Director 1 1
Construction Inspector 1
Professional Engineer/Civil Engineer 1 2 2
Total 1 3 4 0
TOTAL FULL-TIME PERSONNEL 6 7 8 5
123 158
Stormwater Utility 411
Fund Recap
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Account Description Actual Actual Budget Budget Budget
SOURCES
Operating:
322120 Engineering Inspection $0 $0 $1,000 $1,000 $0
343901 Stormwater $1,137,163 $1,139,728 $1,066,080 $1,066,080 $1,849,056
Operating Revenues $1,137,163 $1,139,728 $1,067,080 $1,067,080 $1,849,056
Non-Operating:
331390 Federal Grant - Other Phys. Environ.$0 $0 $0 $163,080 $0
361100/361300 Investment $76,719 $99,604 $11,000 $11,000 $33,000
369900 Misc Revenue $0 $257 $0 $0 $0
Non-Operating Revenues $76,719 $99,861 $11,000 $174,080 $33,000
Total Revenues $1,213,882 $1,239,589 $1,078,080 $1,241,160 $1,882,056
381001 From General Fund $20,000 $0 $0 $0 $0
Total Transfers $20,000 $0 $0 $0 $0
TOTAL SOURCES $1,233,882 $1,239,589 $1,078,080 $1,241,160 $1,882,056
APPLICATIONS
Division
3800 Operations $964,911 $1,136,750 $1,558,146 $1,555,146 $1,895,557
3810 Engineering $321,871 $147,465 $266,779 $269,779 $108,552
TOTAL APPLICATIONS $1,286,782 $1,284,215 $1,824,925 $1,824,925 $2,004,109
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $9,504,154 $9,009,922 $1,010,347 $1,190,978 $607,213
Appropriation TO (FROM) Fund Equity ($52,900)($44,626)($746,845)($583,765)($122,053)
FUND EQUITY - September 30 $9,451,254 $8,965,296 $263,502 $607,213 $485,160
Non-cash Adjustments ($441,332) ($441,235)
Total Net Assets per ACFR $9,009,922 $8,524,061
Net Assets Net Assets less Net Capital
Total Net Assets consist of (Estimated):
Cash and Investments - $1,489,127
Other Current Assets - $46,047
Net Deferred Flow (pension) - ($222,772)
Current Liabilities - ($71,640)
Non-current Liabilities - ($49,784)
Capital Assets (net of related debt) -
$7,317,583
Pension Assets $15,500
124 159
Stormwater Utility 411
Applications Summary
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $162,059 $299,911 $475,933 $475,933 $426,447
510140 Overtime $3,428 $6,517 $3,000 $3,000 $5,000
520200 FICA $11,646 $22,093 $35,547 $35,547 $31,232
520220 Pension DB $95,575 $80,718 $34,556 $34,556 $13,539
520225 Pension DC $5,736 $16,340 $32,021 $32,021 $23,138
520230 Health Insurance $51,009 $83,569 $100,064 $100,064 $99,310
520240 Workers' Comp $13,972 $10,500 $21,476 $21,476 $18,979
Total Payroll $343,425 $519,648 $702,597 $702,597 $617,645
530311 Legal $6,059 $6,016 $6,408 $13,613 $26,408
530314 Consulting $261,562 $119,381 $90,000 $90,000 $90,000
530315 Pre/Post Employment $50 $50 $765 $765 $765
530341 Other Svcs - Contract / Admin $219,335 $202,692 $329,332 $329,332 $209,332
530342 Other Svcs - Maint / Licenses $0 $0 $5,034 $5,034 $5,034
530411 Communication - Phone $492 $400 $1,104 $1,104 $1,180
545210 R&M Infra - Stormwater $191,205 $169,536 $370,624 $363,419 $745,124
545270 R&M Infra - Grounds $226,455 $215,740 $244,160 $244,160 $235,400
545300 R&M Mach & Equip $5,710 $13,880 $17,900 $17,900 $18,200
545310 R&M M&E - Vehicles $3,951 $3,815 $4,450 $4,450 $4,450
550510 Office $24 $52 $250 $250 $250
550520 Operating $605 $0 $300 $300 $400
550522 Operating - Tires / Filters $1,502 $2,139 $3,000 $3,000 $3,000
550524 Operating - Chemicals $0 $0 $500 $500 $500
550525 Operating - Small Tools $4,609 $8,295 $10,200 $10,200 $7,700
550527 Operating - Apparel $1,817 $4,469 $7,820 $7,820 $6,240
552000 Fuel $16,211 $11,955 $20,196 $20,196 $20,196
555400 Travel & Per Diem $0 $30 $600 $600 $600
555420 Postage / Freight $88 $0 $200 $200 $200
555442 Rent / Lease - Equipment $1,225 $0 $4,000 $4,000 $6,000
555480 Promotional / Advertising $0 $2,338 $400 $400 $400
555540 Dues/Reg/Pub $1,977 $2,669 $3,185 $3,185 $3,185
555550 Training $480 $1,110 $1,900 $1,900 $1,900
Total Operating $943,357 $764,567 $1,122,328 $1,122,328 $1,386,464
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $601,721 $268,015 $0 $0 $0
Assets Transferred to Balance Sheet ($601,721)($268,015)
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $1,286,782 $1,284,215 $1,824,925 $1,824,925 $2,004,109
125 160
Stormwater 38
Operations 3800
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $137,699 $294,713 $361,533 $361,533 $426,447
510140 Overtime $3,428 $6,517 $3,000 $3,000 $5,000
520200 FICA $10,006 $21,736 $26,795 $26,795 $31,232
520220 Pension DB $86,993 $73,379 $34,556 $34,556 $13,539
520225 Pension DC $5,736 $16,340 $23,441 $23,441 $23,138
520230 Health Insurance $43,966 $81,942 $76,704 $76,704 $99,310
520240 Workers' Comp $12,646 $10,433 $18,341 $18,341 $18,979
Total Payroll $300,474 $505,060 $544,370 $544,370 $617,645
530311 Legal $6,059 $6,016 $6,408 $13,613 $26,408
530315 Pre/Post Employment $50 $50 $765 $765 $765
530341 Other Svcs - Contract / Admin $205,023 $192,364 $312,364 $312,364 $192,364
530342 Other Svcs - Maint / Licenses $0 $0 $4,450 $4,450 $4,450
530411 Communication - Phone $272 $360 $1,104 $1,104 $1,180
545210 R&M Infra - Stormwater $191,205 $169,536 $370,624 $363,419 $745,124
545270 R&M Infra - Grounds $226,455 $215,740 $244,160 $244,160 $235,400
545300 R&M Mach & Equip $5,710 $13,880 $17,900 $17,900 $18,200
545310 R&M M&E - Vehicles $3,951 $3,815 $4,450 $4,450 $4,450
550510 Office $24 $52 $250 $250 $250
550520 Operating $605 $0 $300 $300 $400
550522 Operating - Tires / Filters $1,502 $2,139 $3,000 $3,000 $3,000
550524 Operating - Chemicals $0 $0 $500 $500 $500
550525 Operating - Small Tools $4,609 $8,295 $10,000 $10,000 $7,500
550527 Operating - Apparel $1,817 $4,469 $7,820 $7,820 $6,240
552000 Fuel $13,477 $10,341 $20,196 $17,196 $20,196
555400 Travel & Per Diem $0 $0 $600 $600 $600
555420 Postage / Freight $88 $0 $200 $200 $200
555442 Rent / Lease - Equipment $1,225 $0 $4,000 $4,000 $6,000
555480 Promotional / Advertising $0 $2,338 $400 $400 $400
555540 Dues/Reg/Pub $1,885 $1,885 $3,185 $3,185 $3,185
555550 Training $480 $410 $1,100 $1,100 $1,100
Total Operating $664,437 $631,690 $1,013,776 $1,010,776 $1,277,912
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $601,721 $268,015 $0 $0 $0
Assets Transferred to Balance Sheet ($601,721)($268,015)
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $964,911 $1,136,750 $1,558,146 $1,555,146 $1,895,557
126 161
Stormwater 38
Engineering 3810
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $24,360 $5,198 $114,400 $114,400 $0
520200 FICA $1,640 $357 $8,752 $8,752 $0
520220 Pension DB $8,582 $7,339 $0 $0 $0
520225 Pension DC $0 $0 $8,580 $8,580 $0
520230 Health Insurance $7,043 $1,627 $23,360 $23,360 $0
520240 Workers' Comp $1,326 $67 $3,135 $3,135 $0
Total Payroll $42,951 $14,588 $158,227 $158,227 $0
530314 Consulting $261,562 $119,381 $90,000 $90,000 $90,000
530341 Other Svcs - Contract / Admin $14,312 $10,328 $16,968 $16,968 $16,968
530342 Other Svcs - Maint / Licenses $0 $0 $584 $584 $584
530411 Communication - Phone $220 $40 $0 $0 $0
550525 Operating - Small Tools $0 $0 $200 $200 $200
552000 Fuel $2,734 $1,614 $0 $3,000 $0
555400 Travel & Per Diem $0 $30 $0 $0 $0
555540 Dues/Reg/Pub $92 $784 $0 $0 $0
555550 Training $0 $700 $800 $800 $800
Total Operating $278,920 $132,877 $108,552 $111,552 $108,552
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $321,871 $147,465 $266,779 $269,779 $108,552
127 162
Development Services 420
Overview
Original Revised
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Actual Actual Budget Budget Budget
Sources
Revenues $1,202,430 $1,442,853 $1,020,500 $1,020,500 $1,132,000
Transfers In $0 $0 $0 $0 $0
Total Sources $1,202,430 $1,442,853 $1,020,500 $1,020,500 $1,132,000
Applications
Personnel Services $568,492 $785,600 $817,629 $817,629 $953,697
Operating Expenses $935,974 $891,798 $1,278,904 $1,489,804 $1,499,963
Transfers $0 $0 $0 $0 $0
Capital Outlay $71,687 $31,496 $360,000 $149,100 $360,000
Total Applications $1,576,153 $1,708,894 $2,456,533 $2,456,533 $2,813,660
Less Capitalized Applications ($71,687)($31,496)
Total Non-Capital Applications $1,504,466 $1,677,398
Building Plans and Inspections - 2400
Permitting & Licensing Manager 1 1 1 1
Construction Services Mgr/ Inspector 1 1 1 1
Development Coordinator 4 4 4 5
Building Admin Asst 1 1
Professional Engineer/Civil Engineer 1 1
Total 6 7 8 8
TOTAL FULL-TIME PERSONNEL 6 7 8 8
Plans and Inspections - Part Time - 2400
Development Coordinator 0.73
TOTAL PART-TIME PERSONNEL 0.00 0.00 0.73 0.00
128 163
Development Services 420
Sources and Fund Recap
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Account Description Actual Actual Budget Budget Budget
SOURCES
Operating:
322110 Plans Review $179,480 $222,701 $182,500 $182,500 $230,000
322130 Building Permits $647,160 $709,962 $630,000 $630,000 $630,000
322140 Building Permit - Surcharge $2,074 $0 $2,000 $2,000 $30,000
322210 Electrical Permit $16,746 $22,461 $16,000 $16,000 $16,000
322220 Plumbing Permit $30,629 $49,635 $30,000 $30,000 $30,000
322230 Mechanical Permit $120,875 $109,960 $100,000 $100,000 $100,000
369900 Misc Revenue $0 $369 $0 $0 $0
Operating Revenues $996,964 $1,115,088 $960,500 $960,500 $1,036,000
Non-Operating:
361100/361300 Investment $205,466 $316,138 $60,000 $60,000 $96,000
364100 Auction Proceeds $0 $11,627 $0 $0 $0
Non-Operating Revenues $205,466 $327,765 $60,000 $60,000 $96,000
Total Revenues $1,202,430 $1,442,853 $1,020,500 $1,020,500 $1,132,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $1,202,430 $1,442,853 $1,020,500 $1,020,500 $1,132,000
APPLICATIONS
Division
2400 Plans and Inspections $1,504,466 $1,677,398 $2,456,533 $2,456,533 $2,813,660
Total Operating $1,504,466 $1,677,398 $2,456,533 $2,456,533 $2,813,660
TOTAL APPLICATIONS $1,504,466 $1,677,398 $2,456,533 $2,456,533 $2,813,660
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $5,923,533 $5,591,631 $3,814,458 $4,692,815 $3,256,782
Appropriation TO (FROM) Fund Equity ($302,036)($234,545)($1,436,033)($1,436,033)($1,681,660)
FUND EQUITY - September 30 $5,621,497 $5,357,086 $2,378,425 $3,256,782 $1,575,122
Non-cash Adjustments: ($29,866) ($191,910)
Total Net Assets per ACFR $5,591,631 $5,165,176
Net Assets Net Assets less Net Capital
Total Net Assets consist of (Estimated):
Cash and Investments - $5,173,950
Restricted Investments - $15,500
Net Deferred Flow (pension) - $222,772
Current Liabilities - ($309,006)
Non-current Liabilities - ($52,226)
Capital Assets (net of related debt) -
$456,861
129 164
Development Services 420
Plans & Inspections - 2400
Original Revised
Account FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $391,723 $588,155 $638,391 $638,391 $719,208
510140 Overtime $6,663 $1,118 $2,644 $2,644 $1,500
520200 FICA $29,314 $44,525 $46,036 $46,036 $51,203
520220 Pension DB $80,042 $63,888 $0 $0 $0
520225 Pension DC $13,054 $26,955 $44,611 $44,611 $49,864
520230 Health Insurance $47,026 $59,620 $78,996 $78,996 $124,538
520240 Workers' Comp $670 $1,339 $6,951 $6,951 $7,384
Total Payroll $568,492 $785,600 $817,629 $817,629 $953,697
530314 Consulting $177,048 $168,917 $225,000 $225,000 $310,000
530315 Pre/Post Employment $137 $167 $400 $400 $400
530311 Legal $0 $0 $38,448 $71,448 $63,448
530341 Other Svcs - Contract / Admin $610,812 $693,154 $671,045 $821,045 $828,509
530342 Other Svcs - Maint / Licenses $131,400 ($19,829)$227,000 $227,000 $221,480
530411 Communication - Phone $1,397 $3,352 $3,900 $3,900 $7,500
545310 R&M M&E - Vehicles $0 $1,938 $0 $3,900 $5,000
550510 Office $1,730 $1,206 $4,300 $4,300 $5,300
550520 Operating $777 $6,529 $6,000 $6,000 $7,000
550522 Operating - Tires / Filters $0 $0 $1,950 $1,950 $1,950
550525 Operating - Small Tools $5,935 $12,629 $31,600 $34,200 $16,600
550526 Operating - Software $0 $837 $37,000 $7,000 $0
550527 Operating - Apparel $177 $490 $500 $700 $500
552000 Fuel $220 $89 $366 $366 $366
555400 Travel & Per Diem $1,275 $3,318 $10,500 $10,500 $11,200
555420 Postage / Freight $200 $507 $500 $500 $500
555451 Insurance - Settlements $0 $0 $0 $51,200 $0
555470 Printing / Binding $1,000 $2,436 $2,000 $2,000 $3,000
555540 Dues/Reg/Pub $1,490 $5,774 $5,658 $5,658 $6,258
555550 Training $2,376 $10,284 $12,737 $12,737 $10,952
Total Operating $935,974 $891,798 $1,278,904 $1,489,804 $1,499,963
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $0 $0 $27,200 $0
560641 Mach & Equip - Vehicles $0 $31,496 $35,000 $35,000 $35,000
560650 Construction In Progress $71,687 $0 $325,000 $86,900 $325,000
Assets Transferred to Balance Sheet ($71,687)($31,496)
Total Capital $0 $0 $360,000 $149,100 $360,000
TOTAL APPLICATIONS $1,504,466 $1,677,398 $2,456,533 $2,456,533 $2,813,660
130 165
APPENDIX
166
THIS PAGE INTENTIONALLY LEFT BLANK
167
GLOSSARY
account number – in accordance with the state chart of accounts, each class of expenditures
and revenues is assigned a specific account number for use within the City’s accounting
system
ad valorem tax – a tax levied on assessed value of real property (land and buildings) and
personal property (business equipment) within the City and not expressly exempt; also known
as property tax
accrual basis – method of accounting that focuses on total economic resources and
recognizes the financial effect of transactions, events, and interfund activities when they
occur, regardless of the timing of related cash flows
actual – historical data as opposed to budget data; those funds which have been already
been received or utilized as opposed to budgeted funds that are merely estimates of possible
funds to be received or utilized
annual budget – an estimate of expenditures for specific purposes during the fiscal year
(October 1 – September 30) and the estimated revenues for financing those activities
appropriation - an authorization granted by the City Commission to make expenditures and
to incur obligations for the purposes specified
assessed valuation – property valuation established by the County Property Appraiser as a
basis for levying taxes
ARPA – American Rescue Plan Act; Federal grant (COVID19)
balanced budget – budget in which each fund’s revenues and appropriations from the fund
(if applicable) equal expenditures and appropriations to the fund (if applicable)
bonds - a certificate of debt issued by a government or corporation in order to raise money;
the issuer is required to pay a fixed sum annually until maturity and then a fixed sum to repay
the principal
budget – expenditure authority created by resolution which is an estimate of anticipated
income and expenditures for the fiscal period with a plan to maintain a proper balance
between the two
capital – a level of budgetary appropriation that includes expenses for land, building,
machinery and equipment; expenditures must equal or exceed $5,000 to be considered for
capitalization and have a useful life that extends beyond a single reporting period
capital project fund – a fund type used to account for the sources and applications of funds
related to the acquisition or construction of major capital facilities
131 168
CIP – Capital Improvement Program; also, Construction in Process account 560650
contingency – an appropriation of funds to cover unforeseen events that occur during the
fiscal year
CRA – Community Redevelopment Area; a public entity created to implement redevelopment
activities as outlined under Chapter 163, Florida Statutes; the investment generates increased
tax revenues which then finance the debt issue (see also TIF)
debt service – the payment of principal and interest on borrowed funds such as bonds
debt service fund – a fund type used to account for the accumulation of resources for the
purpose of paying long-term principal and interest
defined benefit plan – pension plan that has terms specifying the amount of benefits to be
provided after separation of employment; to be distinguished from a defined contribution plan
in which the plan specifies the amount of the contribution to the plan
department – an organizational unit comprised of one or more programs, responsible for
carrying out a major governmental function
depreciation – the decrease in value of physical assets due to use and the passage of time
employer contribution – in the context of pension benefits a term to describe contributions
actually made by the employer in relation to the annual required contribution (ARC) of the
employer
encumbrance – an amount of money committed for the payment of goods and services not
yet received (performed) or paid
enterprise fund – a self-supporting fund designed to account for activities supported by user
charges and operated in a manner similar to private business enterprises; the Water and
Sewer Fund is an example of an enterprise fund
excise tax - a tax assessed on the consumer of a service, usually a utility service that is
based upon the level of consumption
expenditure – the amount of money actually paid or obligated for payment from City funds
fiduciary fund – a fund type used to report assets held in trust for others which therefore
cannot be used to support the government’s own programs (i.e. pension trust fund)
fines and forfeitures – revenues derived from penalties imposed for the commission of
statutory offenses, violation of lawful administrative rules and regulations and for neglect of
official duty; confiscated property is an example of this revenue category
132 169
fiscal year – any period of 12 consecutive months designated as the budget year; the City’s
budget year begins October 1 and ends September 30; the year is represented by the date
on which it ends. October 1, 2020 to September 30, 2021 would be Fiscal Year 2021 (FY21)
FY – Fiscal Year
franchise fee – a fee assessed on a business, usually a public utility, in return for giving them
the exclusive right to operate inside the City limits
FTE – Full-Time Equivalent, which is calculated on the basis of the number of hours that have
been budgeted for a particular position; i.e. 1 FTE = 2080 hours, .5 FTE = 1040 hours
fund – an accounting entity that has a set of self-balancing accounts and that records all
financial transactions or specific activities of government functions
fund balance – the resources available for appropriation in accordance with the prescribed
basis of budgeting
fund equity - net assets less net capital; noncapital portion of net assets
GAAP - Generally Accepted Accounting Principles as promulgated by the Governmental
Accounting Standards Board
GASB - Government Accounting Standards Board; the source of GAAP used by State and
Local governments for the purpose of establishing and improving accounting and financial
reporting standards
General Fund – the general operating fund of the City which is supported primarily through
taxes, fees and intergovernmental revenues and includes most of the essential governmental
services such as police, public works, and general administration
General Obligation Debt – one of four basic forms of long-term debt that pledges the general
credit and taxing powers of the borrowing government and which, therefore, requires voter
approval for issuance
GIS – Geographic Information Systems
HOA – Homeowners Association
impact fees – fees charged to developers at the time of development for construction of
facilities to serve the development site
interfund transfer – flow of assets between funds without equivalent flow of assets in return
and without requirement for repayment
LCIR – the State of Florida’s Legislative Committee on Intergovernmental Relations; provides
some intergovernmental revenue estimates for budgetary purposes
133 170
LIBOR – London Interbank Offered Rate; the rate at which banks offer to lend unsecured
funds to other banks in the London wholesale money market
Local Option Gas Tax – a tax established in 1983 to fund transportation-related
improvements
major fund – a fund whose revenues, expenditures/expenses, assets, or liabilities (excluding
extraordinary items) are at least 10 percent of corresponding totals for all governmental or
enterprise funds and at least 5 percent of the aggregate amount for all governmental and
enterprise funds for the same item
maximum millage rate – the maximum millage that a county or municipality may levy with a
simple majority vote of the governing body; other voting requirements will allow a municipality
to adopt a millage rate in excess of the maximum millage rate
millage rate – the tax rate on real and personal property, with one mill equal to $1.00 per
$1,000 of assessed property value
modified accrual basis – method of accounting that focuses on current financial resources;
revenues are recognized when measurable and available, expenditures are recognized when
governments usually liquidate the liability rather than when that liability is first incurred
MSTU – Municipal Services Taxing Unit; funding mechanism to create a special taxing district
to make improvements to the community
nonmajor fund – a fund that does not meet the definition of a major fund (see definition for
major fund)
operating budget – that part of the budget to support expenditures supported by income that
is annually recurring
operating costs – those costs not defined as capital and related financing, noncapital
financing, or investing activities
original budget – the first complete appropriated budget which is approved at the second
public hearing in September
proprietary fund – a fund type whose focus is on profit and loss aspects (operating income,
changes in net assets, financial position and cash flows); Enterprise Funds and Internal
Service Funds are the two types of Proprietary Funds
retirement benefit multiplier – the rate applied to the average compensation multiplied by
the employee’s years of accrual service to yield the amount payable under the normal
retirement pension
rolled-back millage rate – the tax rate which produces the same amount of taxes as levied
in the prior year when calculated against the current year’s tax base exclusive of new
construction
134 171
ROW – Right of Way; as in road right of way
special revenue fund – a fund established for the purpose of accounting for specific sources
which are restricted by law or policy to finance specific activities
SRLF – State Revolving Loan Fund; State of Florida funding opportunities
TIF – tax increment financing; a tool to use future gains in taxes to finance the current
improvements that will create those gains; property values in the CRA are capped at the
assessed value in the base year; thereafter, any tax revenues due to increases in value in
excess of the base are dedicated to the redevelopment area
TLBD – Tuscawilla Lighting and Beautification District; an assessment district
TMDL – Total Maximum Daily Load is a calculation of the maximum amount of a pollutant
that a waterbody can receive and still meet water quality standards
transfers – see interfund transfers
Truth in Millage (TRIM) – State statutes governing the determination of millage for taxing
authorities; requires strict parameters for advertising, public hearings, levy methods, etc.
user charges – the payment of a fee for direct receipt of a public service by the party
benefiting from the service
utility tax – a tax levied by cities on the consumers of various utilities such as electricity, gas,
and telephone service
W&S – Water and Sewer Utility Fund
WTP – water treatment plant
135 172
5 - YEAR CAPITAL PROJECTS * This project list is expected to change as priorities fluctuate and program reviews are completed.
2026 2027 2028 2029 2030
FACILITIES
F150 Rebudget $50,000
City Facilities A/C Replacements $60,000
City Hall Window Replacements $12,500
PD Safe Room/PW Gen HMGP $600,000
Facilties Total $722,500
INFORMATION SYSTEMS
IT Hardware/Software $170,000 IT Hardware $10,000 Replace IT Hardware at Parks $7,000
Replace IT Hardware at City
Facilities $60,000
Enco EnCaption Closed
Captioning (Refresh)$65,000
Data migration $7,500 Fiber Connectivity $11,000 Replace City Wide IT Hardware $100,000
Replace IT Hardware at City
Facilities $16,000
Network Equipment
Replacement $60,000
IT Hardware $7,000
Network Attached Storage
Appliance (Refresh)$7,000
Overhaul Chambers A/V systems
and new Granicus encoder, $60,000
Replace IT Hardware at City
Facilities $40,000
Replace IT Hardware at City
Facilities $5,000
ESRI GIS strategic plan $18,000 Laserfiche version upgrade (Project)$20,000
Replace City Hall signage
BrightSign players and TVs $9,000 Pickleball outdoor TV $12,000 Windows Upgrade $17,000
Overhaul/renovate Helpdesk area at
CH $15,000 Replace IT Hardware City Facilities $25,000 Replace IT Hardware $30,000
New Police HID Crossmatch
fingerprint and driver license
reader hardware $12,000
Renovate IT Facility $10,000 Renovate IT Facility $45,000
Renovate IT Facility $10,000 IT Software Update $30,000
ESRI GIS strategic plan - PD $25,000
Information Systems Total $217,500 $118,000 $206,000 $128,000 $234,000
PARKS AND RECREATION
F150 $50,000 Torcaso Pavilion #2 $150,000 Skidsteer Track $125,000
Gators (2)$30,000 Fencing CWP $50,000 F250 4x4 $65,000
Ford Escape $35,000
Lacrossee Wall $100,000
Accessibility Enhancements $100,000
Parks and Recreation Total $315,000 $200,000 $190,000
POLICE DEPARTMENT
Exterior Lighting-Police Department $10,000 Command Post Camera-Police $65,000 Police Vehicles-5 $375,000 Police Vehicles-5 $375,000 Police Vehicles-5 $375,000
5 Police Vehicles- Replacement $382,500 Police Vehicles-5 $390,150
3 each P25 Compliant Radio-
Portable/Mobile $21,000 3 Patrol ATV's -Replacement $15,000 3 Patrol ATV's -Replacement $45,000
4 Patrol ATV's -Replacement $60,000 2 Patrol ATV's -Replacement $30,000 Exterior Paint-Police Department $17,500
3 each P25 Compliant Radio-
Portable/Mobile $21,000
Property & Evidence Storage Update-
Police Department (storage shelving)$33,000
3 each P25 Compliant Radio-
Portable/Mobile $21,000
Remodel PD Lobby Bathrooms
$30,000
Axon In Car Camerafor Traffic Unit- 5
Year Lease $32,076 Axon Digital Storage $79,000
Vehicle Barrier System w Trailer $134,880 Police Motorcycles-2 $50,000
SWAT Replacement Rifle Shield-
Expired $8,500
Police Department Total $660,956 $635,150 $396,000 $407,500 $471,000
PUBLIC WORKS
Annual Resurfacing $1,500,000 Upsize Shore Road Culvert $2,000,000
N. Northern Way Bridge
Replacement - Bridge No. 775709 $2,500,000
S. Northern Way Bridge
Replacement - Bridge No. 775703 $2,500,000
Winter Springs Boulevard over
Howell Creek - Bridge No. 775711 $2,500,000
Tuscawilla Crossing Pond Repair $2,500,000 Annual Resurfacing $1,500,000 Annual Resurfacing $1,500,000 Annual Resurfacing $1,500,000 Annual Resurfacing $1,500,000
Wetland Park Redesign $700,000 Service Truck - Fleet $160,000
Sidewalk Replacements $700,000
Public Works Total $5,400,000 $3,660,000 $4,000,000 $4,000,000 $4,000,000136
173
2026 2027 2028 2029 2030
URBAN BEAUTIFICATION / ARBOR
F250 4X4 $70,000
Irrigation Retrofit of
timers/controllers on S.R. 434 $300,000
Wheel loader
$150,000
Forestry Mulcher
$130,000
60 inch Mower (2)$28,000
Urban Beautification/Arbor Total $98,000 $300,000 $150,000 $130,000
RECLAIMED
Improvements at Oak Forest based
on result of testing and modeling -
Automate valves and pumps to
improve system operations
$530,000
Improvements at Oak Forest based
on result of testing and modeling -
Automate valves and pumps to
improve system operations
$500,000
Install 3,700 LF of 12-inch RCW main
along Vistawilla Dr from SR 434 to
Northern Way. Install 2,500 LF of 8-
inch RCW main from Vistawilla Dr
to White Dove Dr along Northern
Way.$462,000
Evaluation of the extent of
problems currently affecting the
site. Improvements will be done
based on evaluation and
recommendations, with new
control panel installation.$100,000
Improvements based on
Augmentation Plant evaluation
and recommendations
$1,000,000
Improvement based on RIB Capacity
Assessement/ Evaluation completed
in 2025. To include replacement of 6
flow meters to automate and record
flows at disposal sites.
$510,000
Install 3,700 LF of 12-inch RCW main
along Vistawilla Dr from SR 434 to
Northern Way. Install 2,500 LF of 8-
inch RCW main from Vistawilla Dr to
White Dove Dr along Northern Way.
$795,000
Install new influent station
control panel on top of berm or
on building above flood plane,
applied for FEMA
reimbursement
$280,000
Install 3,500 LF of 4-inch RCW
Main along Tuskawilla Road to
Jesup's Landing neighborhood
$300,000
Reclaimed Total $1,040,000 $1,295,000 $462,000 $100,000 $1,580,000
SEWER
Evaluation, design, and installation of
pumps and Forcemain from LS 5 to
EWRF. New route to East WRF due to
new Plant layout. Identified on the
Master Plan (2022) needing to be
upgraded in 5 years.
$100,000
Program to install generators or by-
pass pumps at lift stations which will
provide a second source of power or
pumping to the station.
$450,000
Fiber installed to WWTP. Paid to
Seminole County, cost estimate
from 2022.
$310,000
Program to install generators or by-
pass pumps at lift stations which
will provide a second source of
power or pumping to the station.
$450,000
Program to install generators or
by-pass pumps at lift stations
which will provide a second
source of power or pumping to
the station.
$450,000
Installation of new pumps and
forcemain dependent on evaluation
$550,000
The upgrades to sanitary sewer and
force main pipelines can be
improvements made via lining or
replacement. Focus has been on
lining clay tile under roads being
paved.
$500,000
Program to install generators or by-
pass pumps at lift stations which
will provide a second source of
power or pumping to the station.
$450,000
Fiber installed to WWTP. Paid to
Seminole County, cost estimate
from 2022.
$77,000
The upgrades to sanitary sewer
and force main pipelines can be
improvements made via lining
or replacement. Focus has been
on lining clay tile under roads
being paved.
$500,000
Replace LS PLC, Radios and Antennas,
58 stations, convert older radios to
new encrypted
$200,000
Annual RCW main replacement to
priority areas, include in sewer line
intentional.
$174,000
The upgrades to sanitary sewer and
force main pipelines can be
improvements made via lining or
replacement. Focus has been on
lining clay tile under roads being
paved. $500,000
The upgrades to sanitary sewer and
force main pipelines can be
improvements made via lining or
replacement. Focus has been on
lining clay tile under roads being
paved. $500,000
Annual RCW main replacement
to priority areas, include in
sewer line intentional.
$174,000
Program to install generators or by-
pass pumps at lift stations which will
provide a second source of power or
pumping to the station.
$450,000
Annual RCW main replacement to
priority areas, include in sewer line
intentional.
$174,000
Annual RCW main replacement to
priority areas, include in sewer line
intentional.
$174,000
Improvments to old and out
dated pumps where
replacement parts are not
accessible, includes valves,
piping, etc.$120,000
The upgrades to sanitary sewer and
force main pipelines can be
improvements made via lining or
replacement. Focus has been on
lining clay tile under roads being
paved. $685,000
Design 300K included in HMGP line.
Raising lids, water tight hatches,
rainsing control panels, etc.
Replacement of LS 2W. 75% funded
by HMGP. Installation of
Floodproofing methods designed.
75% funded by HMGP.$1,155,469
Improvments to old and out dated
pumps where replacement parts
are not accessible, includes valves,
piping, etc.$120,000
Improvments to old and out
dated control panels, includes
new conduit $40,000137
174
2026 2027 2028 2029 2030
SEWER (continued)
Annual RCW main replacement to
priority areas, include in sewer line
intentional. $174,000
Improvments to old and out dated
pumps where replacement parts
are not accessible, includes valves,
piping, etc.$120,000
Improvments to old and out dated
control panels, includes new
conduit $40,000
BMAP Regulations driven,
current funding not available $280,000
East WWTP
Estimate of $60M each facility. $12.9
M design split between East & West
WRFs. $4,000,000
Estimate of $60M each facility. $12.9
M design split between East & West
WRFs. $2,000,000
Capacity analysis of existing
Wastewater/ gravity sewer system
to evaluate necessary improvments
more precisely for future
development. $115,000
Construction $20,000,000 Construction $20,000,000 Construction $20,000,000
West WWTP
Estimate of $50M each facility. $6M in
next two years design and
construction services in following two
years. Includes proprerty acquisition.$1,000,000
Estimate of $50M each facility. $6M
in next two years design and
construction services in following two
years. Includes proprerty acquisition.$4,000,000 Construction - reuse with GMP $20,000,000 Construction - reuse with GMP $20,000,000 Construction - reuse with GMP $20,000,000
Property Acquisition $5,000,000
Sewer Total $27,159,000 $32,124,000 $42,709,469 $21,476,000 $21,564,000
WATER
Residential Flow Meter Replacement:
Replacing the 14,900 plus residential
meters with AMI meters. (5,000
meters/ yr, 4 year replacement plan).
$1,700,000
Installation of caustic equipment.
Complete 1st caustic squeeze with
manufacturer's support.
$20,000
Residential Flow Meter
Replacement: Replacing the 14,900
plus residential meters with AMI
meters. (5,000 meters/ yr, 4 year
replacement plan).
$1,700,000
Installation of caustic equipment.
Complete 1st caustic squeeze with
manufacturer's support.
$20,000
Pipelines identified in Potable
Water Inventory and
Replacement Plan to be replace
based on priority from the
project.
$1,000,000
Residential Flow Meter Replacement:
Consultant Oversite
$50,000
Residential Flow Meter Replacement:
Replacing the 14,900 plus residential
meters with AMI meters. (5,000
meters/ yr, 4 year replacement plan).
$1,700,000
Residential Flow Meter
Replacement: Consultant Oversite
$50,000
Residential Flow Meter
Replacement: Replacing the 14,900
plus residential meters with AMI
meters. (5,000 meters/ yr, 4 year
replacement plan).
$1,700,000
Fiber installed to WTP. Paid to
Seminole County, cost estimate
from 2022.
$180,000
Pipelines identified in Potable Water
Inventory and Replacement Plan to
be replace based on priority from the
project.
$1,000,000
Pipelines identified in Potable Water
Inventory and Replacement Plan to
be replace based on priority from the
project.
$1,000,000
Pipelines identified in Potable
Water Inventory and Replacement
Plan to be replace based on priority
from the project.
$1,000,000
Pipelines identified in Potable
Water Inventory and Replacement
Plan to be replace based on priority
from the project.
$1,000,000
Fiber installed to WTP. Paid to
Seminole County, cost estimate
from 2022.
$225,000
Installation of approximately 2,700 LF
of 12-inch new water main to replace
AC pipe along Sheoah Blvd. from SR
434 to Shepard Rd.$3,300,000
Design of a water quality and
reliability project to provide a second
water main connection to the
Parkstone subdivision.$100,000
Installation of additional water
valve. On 2025 Legislature list.
$40,000
SCADA upgrades, conversion to
cellular $360,000
Install of water main across SR 434
$552,000
Construction of new tray aerators.
On 2025 Legislature list $1,000,000
Replace PLC and complete PLC
programming
$75,000
Design of approximately 500 LF of 8-
inch water main for water quality and
reliabilty project to connect the water
main that washed out with the
Northern Way bridge failure during
Hurricane Ian.
$255,000
Installation of approximately 500 LF
of 8-inch water main $1,000,000
Water Total $6,485,000 $4,627,000 $3,790,000 $2,720,000 $1,405,000138
175
FINAL 2024 MILLAGE RATES
Fiscal Year 2024-25
County School City WMD
Taxing Authority
Real Prop
NAL
Tangible
NAP
Parcel
Count Operating
MSTU
Fire
MSTU
Road
Required
Local Discretionary Operating
Voted
Debt St Johns Total
Seminole County Unincorporated 01,02 98 94,396 4.8751 2.7649 0.1107 3.0310 2.2480 --0.1793 13.2090
Agriculture - Real Property G1 -996 4.8751 NA NA 3.0310 2.2480 --0.1793 10.3334
Agriculture - TPP -92 83 4.8751 NA 0.1107 3.0310 2.2480 --0.1793 10.4441
Altamonte Springs A1 90 16,782 4.8751 2.7649 -3.0310 2.2480 4.0000 -0.1793 17.0983
Casselberry C1,C2 91 11,296 4.8751 2.7649 -3.0310 2.2480 2.9000 0.6633 0.1793 16.6616
Lake Mary M1 94 8,293 4.8751 --3.0310 2.2480 3.5895 -0.1793 13.9229
Longwood L1 93 7,522 4.8751 --3.0310 2.2480 5.5000 -0.1793 15.8334
Oviedo V1,V2,V3,V5 96 15,380 4.8751 --3.0310 2.2480 5.9540 0.1210 0.1793 16.4084
Sanford S1,S3 95 24,173 4.8751 --3.0310 2.2480 7.3250 -0.1793 17.6584
Winter Springs W1,W2 97 15,123 4.8751 2.7649 -3.0310 2.2480 2.6200 -0.1793 15.7183
Taxing Authority
Seminole County Unincorporated
Agriculture - Real Property
Agriculture - TPP
Altamonte Springs
Casselberry
Lake Mary
Longwood
Oviedo
Sanford
Winter Springs
16.7263
18.769317.857517.7574
16.0075
18.2440
17.3092
17.2611
16.6892
14.0219 14.1220 14.5085 14.6273 14.8390
16.0939
16.2010
18.3628
16.2127
15.0338
15.9074
16.9443
16.5315
17.0663
16.7495
16.3198
18.5745
16.4444
16.9080
16.4190
2020
13.9134
11.1485
16.9027
16.8017
16.5378
15.6073
2022
13.4081
10.6432
16.3974
16.8417
16.0325
16.8154
15.9324
15.7074
16.2973
10.5431 10.6432
17.1144
2021
13.7946
11.0297
16.7839
11.0297 11.1485 11.3602 11.5550
Taxing Authority
Code
Prior Year Millage Rates
2023
13.3080
10.4324
2018
14.3199
11.5550
2019
14.1251
11.3602139
176
Winter Springs
Residential vs Commercial Real Property Taxable Values
Total
Residential & Commercial Residential*Commercial
Year Taxable Value Taxable Value Residential %Taxable Value Commercial %
2005 1,606,983,623 1,456,212,454 90.62%150,771,169 9.38%
2006 1,947,507,606 1,718,313,229 88.23%229,194,377 11.77%
2007 2,161,784,221 1,913,554,936 88.52%248,229,285 11.48%
2008 1,956,252,887 1,685,476,373 86.16%270,776,514 13.84%
2009 1,753,936,821 1,526,056,697 87.01%227,880,124 12.99%
2010 1,632,309,292 1,442,338,728 88.36%189,970,564 11.64%
2011 1,537,110,518 1,355,371,067 88.18%181,739,451 11.82%
2012 1,516,367,762 1,337,501,279 88.20%178,866,483 11.80%
2013 1,585,247,514 1,399,230,360 88.27%186,017,154 11.73%
2014 1,692,268,804 1,500,568,873 88.67%191,699,931 11.33%
2015 1,782,933,413 1,578,328,439 88.52%204,604,974 11.48%
2016 1,898,839,374 1,673,690,735 88.14%225,148,639 11.86%
2017 2,079,174,175 1,793,044,288 86.24%286,129,887 13.76%
2018 2,221,684,149 1,905,191,022 85.75%316,493,127 14.25%
2019 2,430,991,554 2,035,417,790 83.73%395,573,764 16.27%
2020 2,625,030,884 2,178,176,036 82.98%446,854,848 17.02%
2021 2,775,394,073 2,318,748,735 83.55%456,645,338 16.45%
2022 3,090,373,770 2,564,381,372 82.98%525,992,398 17.02%
2023 3,372,313,061 2,790,373,140 82.74%581,939,921 17.26%
2024 3,643,847,087 2,995,007,039 82.19%648,840,048 17.81%
*Residential Values include DOR Codes 00, 01, 02, 08, 04, & 05
rev. 05/15/2025140
177
Just % Change Taxable % Change
Year Value in Just Value Value in Taxable Value
2005 2,389,643,894 16.15%1,661,073,712 12.00%
2006 3,199,177,668 33.88%2,003,805,968 20.63%
2007 3,582,778,093 11.99%2,220,522,082 10.82%
2008 3,301,904,000 -7.84%2,009,169,114 -9.52%
2009 2,762,746,955 -16.33%1,809,808,024 -9.92%
2010 2,466,429,800 -10.73%1,687,434,206 -6.76%
2011 2,242,652,141 -9.07%1,593,864,153 -5.55%
2012 2,154,158,532 -3.95%1,572,300,619 -1.35%
2013 2,265,446,316 5.17%1,639,667,121 4.28%
2014 2,508,982,189 10.75%1,748,258,752 6.62%
2015 2,741,943,818 9.29%1,843,713,578 5.46%
2016 2,921,182,405 6.54%1,961,341,503 6.38%
2017 3,206,846,597 9.78%2,147,274,968 9.48%
2018 3,453,428,668 7.69%2,293,968,241 6.83%
2019 3,736,781,132 8.20%2,509,878,198 9.41%
2020 3,987,154,850 6.70%2,708,235,730 7.90%
2021 4,252,068,757 6.64%2,854,767,219 5.41%
2022 5,142,088,400 20.93%3,171,266,844 11.09%
2023 5,850,772,686 13.78%3,461,281,632 9.15%
2024 6,239,349,364 6.64%3,737,722,164 7.99%
0.0
1.0
2.0
3.0
4.0
5.0
6.0
7.0
BillionsCity of Winter Springs
Just & Taxable Value History
2005 - 2024
Taxable Value Just Value
rev. 05/15/2025
141
178