CIP 2027-2031 (Final) - Flipbook - Page 25
PROPOSED 5 YEAR CIP - 1ST READING
JULY 16, 2026
Law Enforcement Capital Expansion Fund
This fund is used to account for the accumulated revenues derived from Law Enforcement
Impact Fees collected from newly constructed facilities. These impact fees are used to help
defray the cost of capital expenditures necessitated by growth and must be used for expansion
of Police Department needs and facilities.
This fund can assist the City with any expansion/enhancements of its public safety facilities
and equipment.
Law Enforcement Capital Expansion Funding Analysis:
In FY 2025/26 an independent consultant conducted an impact fee rate study, and new rates
were implemented based on the recommendation of the study. Rates are now in line with
growth and future revenues will allow the City to further enhance the Law Enforcement
facilities and programs.
Over the next five years, the projected ending fund balance is $1,638,474. Just this year, the
City has included a new Public Safety Complex in the Unfunded Capital Projects list. The fund
will continue to accumulate funds until this complex can become a reality. A Public Safety
Complex could be funded jointly funded with the Sales Tax Capital Projects Fund, the Fire
Prevention Capital Expansion Fund and/or the General Fund.
By sharing the financial burden of qualified projects, the City can ensure the functionality and
modernization of the Police Department’s equipment, which is a number one priority for the
community’s public safety.
Law Enforcem ent Capital
Expansion Fund
Fund Balance, Less
Investm ent in Capital
$
Actual
Estim ated
Proposed
Projected
Projected
Projected
Projected
FY 24-25
FY 25-26
FY 26-27
FY 27-28
FY 28-29
FY 29-30
FY 30-31
825,418
$ 1,231,536
Permits & Fees Revenue
34,094
246,180
223,800
223,800
223,800
223,800
223,800
Interest Earnings
16,982
18,000
25,000
25,750
26,523
27,318
28,138
51,076
264,180
248,800
404,550
405,323
406,118
406,938
503,235
766,745
1,015,545
920,095
1,325,418
1,231,536
1,638,474
Total Revenue
Total Funding Available
452,159
$
502,565
$
766,745
$
515,545
$
920,095
$
Less:
Operating Expenditures
205
-
-
-
-
-
-
Transfers to Other Funds
465
-
-
-
-
-
-
CIP Projects
-
-
500,000
-
500,000
-
-
Total Expenditures
Net Operating Incom e
(Loss)
Fund Balance, End of Year
670
-
500,000
-
500,000
-
-
50,406
$
502,565
264,180
$
766,745
(251,200)
$
515,545
404,550
$
920,095
$
(94,678)
406,118
406,938
825,418
$ 1,231,536
$ 1,638,474
NOTES:
1. Beginning Fund Balance in FY 2024/25 ties with ACFR for FY 2023/24 year-end balance
2. Impact fees are projected at 330 new residential units per year with a 3% growth increase each
year.
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