FY 2026 Adopted Budget - Flipbook - Page 20
8. Fire Department – Firefighter/Medic
9. Public Works – Maintenance Worker 1
10. Street Improvement – Maintenance Worker 1
11. Building Department – Building Inspector
12. Water Department – Maintenance Worker 1
A total of 269 full-time positions and 45 part-time positions have been budgeted in FY 2025/26.
General Fund Budget Analysis
The General Fund budget (Fund 001) is based on a beginning fund balance of $19,172,047. Total
General Fund expenditures of $29,500,107 and restricted and reserved amounts of $6,796,783
leave a remaining available balance of $11,062,683, and a total fund balance of $17,859,467 at
the end of FY 2025/26 (General Fund Summary, page 1). Total expenditures include
allocations to General Government $6,395,616, Public Safety $13,987,953, Physical
Environment $2,111,391, Culture
&
Recreation
$3,107,231
and
Non-departmental
expenditures $3,897,916. Non-departmental expenditures include fund transfers $1,823,755,
contingency funds $362,000, insurance $932,161 and organizational grants $30,000 (General
Fund Expenditures, page 1).
Budgeted operating expenditures exceed budgeted operating revenues. This leads to the use
of Fund Balance for some capital projects in the General Fund, resulting in a balanced
budget. A transfer of $2,600,000 is received from the Water and Sewer Fund for
administrative costs. Approximately 47.42% of the General Fund’s expenditures are budgeted
for Public Safety to fund the Police and Fire Department operations.
Total General Fund revenues are anticipated to be $28,187,527 (General Fund Summary,
page 1). Figure 5 below shows the revenue source breakdown for the General Fund. Of all the
General Fund revenues, the most significant amount of revenue comes from current and
delinquent ad valorem taxes and is budgeted at $13,171,877 (46.73%), followed by Utility
Taxes of $3,454,000 (12.25%) and Intergovernmental revenue at $3,084,699 (10.94%). Other
General Fund revenues are provided by Other Financing Sources of $3,137,767 (11.13%),
Franchise Fees of $2,207,200 (7.83%) Miscellaneous revenues of $1,547,500 (5.49%), and
Charges for Governmental Services of $1,241,984 (4.41%) The remaining 1.01% of revenue is
comprised of Fines and Forfeitures, and Licenses and Permits in the amount of $285,000.
10
