Supporting Document (0e263887...)

Item 20
CITY council
REPORT
Meeting Date; October 20, 2026
Charter Provision: Provide for the orderly government and administration of the
affairs of the City
Objective: Adopt Budgets
ACTION
Accept the Fiscal Year 2026/27 Monthly Financial Report showing activity through August
2026.
BACKGROUND
Each month, the city publishes a year-to-date financial summary of revenues and expenditures
by major categories for the General Fund, which also includes the Ambulance Service Fund,
highlighting significant variances. Quarterly, the summary is expanded to include the
Transportation Fund, Tourism Development Fund, Enterprise Funds, Fleet Management Fund,
Fleet Replacement Fund, Risk Management Fund, Healthcare Self Insurance Fund, Stadium
Facility Fund, and WestWorld Statement of Operations.
The FY 2026/27 budget was adopted June 09, 2026, by Ordinance No. 4712 and No. 4713.
A monthly update comparing General Fund actual results for fiscal year-to-date through August
2026 to prior years was sent in an email by the City Treasurer to the City Council on September
22, 2026.
ANALYSIS & ASSESSMENT
There are no proposed FY 2026/27 budget adjustments or use of contingency requested for the
August 2026 Monthly Financial Report.
OPTIONS & STAFF RECOMMENDATION
Staff recommends the acceptance of the Fiscal Year 2026/27 Monthly Financial Report as of
August 2026.
Action Taken

City Council Report | ACCEPT AUGUST 2026 FINANCIAL REPORT
RESPONSIBLE DIVISION(S)
City Treasurer
STAFF CONTACT(S)
Scott Selin, Budget Director, (480) 312-2603. sselin(5)scottsdaleaz.gov
APPROVED BY
Sonia Andrews ; City City Trias Triasurer/Chief Financial Officer Date
(480) 312-2364. sandrews(5)scottsdaleaz.gov
ATTACHMENTS
1. Monthly Financial Report Fiscal Year-to-Date as of August 2026.
Page 2 of 2

I m ■
lyo
£
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Monthly Financial Report
Fiscal Year to Date as of
August 31, 2026
Report to the City Council
Prepared by the City Treasurer's Office
October 20, 2026
M
M
ATTACHMENT 1

Sources
General Fund
Twelve Months: Fiscal Year
Taxes - Local t
$215.4
Property Tax-
$40.3
State Shared Revenues -
$102.6
Charges for Service/Other -
$20.9
License Permits & Fees - I
$20.7
Fines Fees & Forfeitures-T ^
d $7.1
Interest Earnings-***^
$18.6
Building Permit Fees & Charges
$24.0
Other Revenue-
$0.0
Indirect/Direct Cost Allocations -
m $11.0
Transfers In-
$26.2
$0.0 $50.0 $100.0 $150.0 $200.0 $250.0
FY 2024/25 - Actuals FY 2025/26 - Actuals fM FY 2026/27 - Approved Budget
FY 2026/27
FY 2024/25 FY 2025/26 Approved
Actuals Actuals Budget
Taxes - Local $212.1 $217.5 $215.4
Property Tax 32.3 39.7 40.3
State Shared Revenues 102.7 99.5 102.6
Charges for Service/Other 21.6 21.5 20.9
License Permits & Fees 13.3 17.4 20.7
Fines Fees & Forfeitures 7.7 7.4 7.1
Interest Earnings 16.6 19.6 18.6
Building Permit Fees & Charges 23.2 21.8 24.0
Other Revenue
Indirect/Direct Cost Allocations 9.3 9.4 11.0
Transfers In 17.2 26.6 26.2
Total Sources $456.1 $480.3 $486.9
Note: $ in millions/rounding differences and blank lines may occur.

General Fund
Sources (Fiscal Year to Date: August 2026)
Transfers In- S4.2
Indirect/Direct Cost Allocations $11.0
Other Revenue-
Building Permit Fees & Charges - a
E'.
Interest Earnings- ■E5H' $3.2
Fines Fees & Forfeitures
License Permits & Fees
Charges for Service/Other $5.7
State Shared Revenues - $17.8
Property Tax ■ $1.1
Taxes - Local - _ Ti $35.9
I
$0.0 $10.0 $20.0 $30.0 $40.0
FY 2024/25 - Actuals FY 2025/26 - Actuals FY 2026/27 - Actuals FY 2026/27 - Approved Budget
FY 2026/27 Actual vs. Budget
FY 2024/25 FY 2025/26 FY 2026/27 Approved Favorable / (Unfavorable)
Actuals Actuals Actuals __Budget Amount Percent
Taxes - Local $35.2 $27.9 $35.9 $32.8 $3.1 10%
Property Tax 0.7 0.8 1.1 0.7 0.5 70%
State Shared Revenues 16.7 15.2 17.8 16.5 1.4 8%
Charges for Service/Other 3.8 4.6 5.7 3.0 2.6 87%
License Permits & Fees 1.8 1.7 2.8 2.8
Fines Fees & Forfeitures 1.4 0.7 1.2 1.3
Interest Earnings 2.5 3.5 3.2 2.7 0.5 19%
Building Permit Fees & Charges 3.8 4.4 5.1 4.8 0.3 6%
Other Revenue
Indirect/Direct Cost Allocations 9.2 9.3 11.0 11.0
Transfers In 6.8 0.5 4.2 4.4 (0.2) (5%)
Total Sources $81.9 $68.6 $88.1 $79.9 $8.2 10%
Note: $ in millions/rounding differences and blank lines may occur.

General Fund
Taxes - Local (Fiscal Year to Date: August 2026)
Actual to Revised Budget variance of $3.1 million or 10%;
The favorable variance in Taxes- Local is primarily
attributable to Sales Tax 1.10%, reflecting higher than
Sales Tax 1.10%- S32.5
anticipated revenues from the Wise Retail Stores, Rental,
and Service with Retail categories. Cable TV License Fees
ElectricSi Gas Franchise S2.5 contribute favorably due to the timing of a quarterly
payment. Electric & Gas Franchise Tax contributes a
Cable TV License Fee SO.7 favorable variance as well, reflecting higher electricity
usage.
Salt River Project In Lieu- SO.l
Stormwater Fee S0.2
$0.0 $10.0 $20.0 $30,0
FY 2024/25 ■ Actuals FY 2026/27 - Actuals
FY 2025/26 - Actuals FY 2026/27 - Approved Budget
FY 2026/27 Actual vs. Budget
FY 2024/25 FY 2025/26 FY 2026/27 Approved Favorable / (Unfavorable)
Actuals Actuals Actuals . Amount Percent
Sales Tax 1.10% $32.9 $25.5 $32.5 $30.1 $2.4 8%
Electric & Gas Franchise 2.2 2.3 2.5 2.1 0.3 16%
Cable TV License Fee 0.7 0.4 0.3 65%
Salt River Project In Lieu 0.1 0.1
Stormwater Fee __ __ __ g^ 0.2
Taxes - Local Total $35.2 $27.9 $35.9 $32.8 $3.1 10%
Note: $ in millions/rounding differences and blank lines may occur.

General Fund
Sales Tax 1.10% (Fiscal Year to Date: August 2026)
Actual to Revised Budget variance of $2.4 million or 8%;
Automotive S3.8 The favorable variance is primarily due to higher than
Construction S4.0 anticipated revenues from Misc Retail Stores, Rentals, and
Dining/Entertnmnt- S2.9 Service with Retail, which is likely a result of higher
Food Stores-a&Mi twi Si.b inflation and sales.
Hotel/Molel -pfigS.
Major Dept Stores -{B—BST S2.o
MIsc Retail Stores - $7.9
Other Activity-lyjaai Sm
Rental $2.8
Utilities$1.2
Amusement - so.s
Manufacturing-^ so.e
Wholesale$0.6
Service with Retail- $2.1
$0.0 $2.0 $4.0 $6.0 $8.0
FY 2024/25-Actuals I FY2026/27-Actuals
FY 2025/26 - Actuals ! FY 2026/27 - Approved Budget
FY 2026/27 Actual vs. Budget
FY 2024/25 FY 2025/26 FY 2026/27 Approved Favorable / (Unfavorable)
Actuals Actuals Actuals __Budget Amount Percent
Automotive $4.0 $3.0 $3.8 $3.7 $ -
Construction 3.4 3.1 4.0 3.8 0.2 5%
Dining/Entertainment 2.6 2.3 2.9 2.8 0.1 4%
Food Stores 1.8 1.1 1.8 1.6 0.2 11%
Hotel/Motei 1.2 0.9 1.2 1.3 (0.1) (9%)
Major Dept Stores 2.3 1.6 2.0 2.0
Misc Retail Stores 7.9 6.3 7.9 7.5 0.4 5%
Other Activity 4.2 1.0 1.1 1.0
Rental 4.1 2.6 2.8 2.2 0.6 25%
Utilities 1.3 0.7 1.2 1.1 0.1 11%
Amusement 0.3 0.5 0.3 0.2 72%
Manufacturing 0.5 0.6 0.5 0.1 25%
Wholesale 0.6 0.6 0.5 0.1 16%
Service with Retail ____ U ___ 2J_ ____ U 0.5 30%
Sales Tax Total $32,9 $25.5 $32.5 $30.1 $2.4 8%
Note; $ in millions/rounding differences and blank lines may occur.

General Fund
Property Tax (Fiscal Year to Date: August 2026)
Actual to Revised Budget variance of $0.5 million or 70%:
Property Tax shows a positive variance due to a delay in
county property tax notices, which caused later than
normal collections.
Property Taxi
S1.1
SO.O S0.2 $0.4 $0.6 $0.8 $1.0 $1.2 $1.4
FY 2024/25-Actuals FY 2026/27 - Actuals
FY 2025/26-Actuals FY 2026/27 - Approved Budget
FY 2026/27 Actual vs. Budget
FY 2024/25 FY 2025/26 FY2026/27 Approved Favorable / (Unfavorable)
Actuals Actuals Actuals Budget Amount Percent
Property Tax $0.7 $0.8 $1.1 $0.7 $0,5 70%
Property Tax Total _ $0.7 $0.8 $1.1 $0.7 $0.5 70%
Note: $ in millions/rounding differences and blank lines may occur.

General Fund
state Shared Revenues (Fiscal Year to Date: August 2026)
Actual to Revised Budget variance of $1.4 million or 8%;
The favorable variance in State Shared Revenues is
predominantly due to State Shared Sales Tax exceeding
projections. The Joint Legislative Budget Committee has
state Shared Sales Tax^ I
S7.3 reported that the July sales tax, which is received in
M.
August, indicated broad growth across almost all
subcategories but cautioned against interpreting these
State Shared Income Tax I $8.5 results as ongoing trends, and they are exploring whether
the higher-than-expected growth is the result of technical
issues.
Auto Lieu Tax-
$2.1
$0.0 $2.0 $4.0 $6.0 $8.0 $10,0
FY 2024/25-Actuals FY 2026/27-Actuals
FY 2025/26-Actuals FY 2026/27-Approved Budget
FY 2026/27 Actual vs. Budget
FY 2024/25 FY 2025/26 FY2026/27 Approved Favorable / (Unfavorable)
Actuals Actuals Actuals Budget Amount Percent
State Shared Sales Tax $5.9 $5.0 $7.3 $5,8 $1.5 26%
State Shared Income Tax 8.7 8.0 8.5 8.6 (0.1) (1%)
Auto Lieu Tax ___ 2J_ ____ 11_ ____ 2^ ____ ^
State Shared Revenues Total $16.7 $15.2 $17.8 $16.5 $1.4 8%
Note: $ in millions/rounding differences and blank lines may occur.

General Fund
<131
Charges for Service/Other (Fiscal Year to Date: August 2026)
Actual to Revised Budget variance of $2.6 million or 87%:
The favorable variance in Charges for Service/Other is
primarily due to: 1) Intergovernmental - reimbursements
Westworld Equestrian Facility Fees S1.2 from Maricopa County pursuant to the City's
Intergovernmental Agreement (IGA) for the School
Resource Officer (SRO) program; and 2) WestWorld
Intergovernmental J
Equestrian Facility Fees - rental fees collected in July
2026 but attributable to FY 2025/26. These revenues will
Miscellaneous ultimately be recorded in FY 2025/26 as part of the year-
S0.4
end closing process.
Property Rental
$1.0 $2.0 $3.0
■ FY 2024/25 - Actuals FY 2026/27-Actuals
^ FY2025/26-Actuals FY 2026/27 - Approved Budget
FY 2026/27 Actual vs. Budget
FY 2024/25 FY 2025/26 FY 2026/27 Approved Favorable / (Unfavorable)
Actuals Actuals Actuals Budoet Amount Percent
Westworld Equestrian Facility Fees $1.3 $0.7 $1.2 $0.7 $0.6 85%
Intergovernmental 1.1 1.1 2.8 1.0 1.8 >100%
Miscellaneous 0.5 0.4 0.4 0.4
Property Rental_______________________ 1.0 2.3 1.2 1.0 0.3 28%
Charges for Service/Other Total _ $3.8 $4.6 $5.7 $3.0 $2.6 87%
Note; $ in millions/rounding differences and blank lines may occur.

General Fund
License Permits & Fees (Fiscal Year to Date: August 2026)
Actual to Revised Budget variance of $0.0 miilion or 1 %:
License Permits & Fees revenue is within budget.
Business & Liquor Licenses
Fire Charges For Services j, S1.8
Recreation Fees S0.7
$0.5 $1.0 $1.5 $2.0
■ FY 2024/25-Actuals FY 2026/27 - Actuals
Ea FY 2025/26 - Actuals j FY 2026/27 - Approved Budget
FY 2026/27 Actual vs. Budget
FY 2024/25 FY 2025/26 FY 2026/27 Approved Favorable / (Unfavorable)
Actuals Actuals . Mua!.5_ Budrjiet Amount Percertt
Business & Liquor Licenses $0.2 $0.2 $0.3 $0.2 $0.1 60%
Fire Charges For Services 0.7 0.6 1.8 1.8
Recreation Fees 0.9 0.8 0.7 ___
License Permits & Fees Total $1.8 $1.7 $2.8 $2.8 $ - 1%
Note; $ in millions/rounding differences and blank lines may occur.

General Fund
■7.r,irM
Fines Fees & Forfeitures (Fiscal Year to Date; August 2026)
Actual to Revised Budget variance of $0.0 million or (3%):
The unfavorable variance is due to lower than anticipated
Photo Radar revenues.
Court Fines $0.8
Library -
Parking Fines
Photo Radar
I-
Jail Dormitory-
$0.0 $0.2 $0.4 $0.6 $0.8 $1.0
■ FY 2024/25-Actuals FY 2026/27 - Actuals
Oli FY2025/26-Actuals FY 2026/27 - Approved Budget
FY 2026/27 Actual vs. Budget
FY 2024/25 FY 2025/26 FY 2026/27 Approved Favorable/(Unfavorable)
Actuals Actuals Actuals . Budget Amount Percent
Court Fines $0.8 $0.4 $0.8 $0.8 $ -
Library
Parking Fines
Photo Radar 0.5 0.2 0.4 0.4 (0.1) (12%)
Jail Dormitory 0.1 0.1
Fines Fees & Forfeitures Total $1.4 $0.7 $1.2 $1.3 $ - (3%)
Note; $ in millions/rounding differences and blank lines may occur.

Genera! Fund
Interest Earnings (Fiscal Year to Date: August 2026)
Actual to Revised Budget variance of $0.5 million or 19%;
The favorable variance is due to a slightly higher balance
in the General Fund than originally projected.
Interest Earnings
S3.2
$0.0 $1.0 $2.0 $3.0 $4.0
■ FY 2024/25 - Actuals FY 2026/27 - Actuals
KS FY 2025/26 - Actuals FY 2026/27 - Approved Budget
FY 2026/27 Actual vs. Budget
FY 2024/25 FY 2025/26 FY 2026/27 Approved Favorable / (Unfavorable)
Actuals Actuals /Actuals Budget Amount Percent
Interest Earnings $2.5 $3.5 $3.2 $2.7 $0.5 19%
Interest Earnings Total _ $2.5 $3.5 $3.2 $2.7 $0.5 19%
Note: $ in millions/rounding differences and blank lines may occur.

General Fund
Building Permit Fees & Charges (Fiscal Year to Date: August 2026)
Actual to Revised Budget variance of $0.3 million or 6%:
The favorabie variance is primarily due to higher than
anticipated Building Permit fee collections.
Building Permit Fees & Charges
I $5.1
$0.0 $2.0 $4.0 $6.0
■ FY 2024/25 - Actuals FY 2026/27 - Actuals
E-a FY2025/26-Actuals FY2026/27-Approved Budget
FY 2026/27 Actual vs. Budget
FY 2024/25 FY 2025/26 FY 2026/27 Approved Favorable / (Unfavorable)
Actuals Actuals. Actuals __Budget.. Amount Percent
Building Permit Fees & Charges____________ $3.8 $4.4 $5.1 $4.8 $0.3 6%
Building Permit Fees & Charges Total _ $3.8 $4.4 $5.1 $4.8 $0.3 6%
Note; $ in millions/rounding differences and blank lines may occur.

General Fund
Indirect/Direct Cost Allocations (Fiscal Year to Date: August 2026)
Actual to Revised Budget variance of $0.0 million or 0%:
Indirect/Direct Cost Allocations are within budget.
Indirect Costs
S10.5
Direct Cost Allocation (Fire) -L
S0.6
$0.0 $2.0 $4.0 $6.0 $8.0 $10.0 $12.0
■ FY 2024/25 - Actuals [ FY2026/27-Actuals
E-J FY2025/26-Actuals i FY2026/27-Approved Budget
FY 2026/27 /Vctual vs. Budget
FY 2024/25 FY 2025/26 FY 2026/27 Approved Favorable / (Unfavorable)
Actuals Actuals Actuals _Budget Amount Percent
Indirect Costs $8.8 $8.8 $10.5 $10.5 $ -
Direct Cost Allocation (Fire) ___^____ g_^ ____ 0^ ____
Indirect/Direct Cost Allocations Total $9.2 $9.3 $11.0 $11.0 $
Note; $ in millions/rounding differences and blank lines may occur.

General Fund
Transfers In (Fiscal Year to Date: August 2026)
Actual to Revised Budget variance of ($0.2) million or (5%):
The unfavorable variance is due to a timing difference;
one budgeted transfer in the amount of $200,000 that was
scheduled for August 2026 has not yet posted. Once
Operating
$2.0 processed, Transfers In will be within budget.
Enterprise Franchise Fees
$2.0 $4.0 $6.0
■ FY 2024/25 - Actuals FY 2026/27 - Actuals
feH FY 2025/26 - Actuals FY2026/27-Approved Budget
FY 2026/27 Actual vs. Budget
FY 2024/25 FY 2025/26 FY 2026/27 Approved Favorable / (Unfavorable)
Actuals Actuals Actuals __Btfltael- Amount Percent
Operating $4.8 $0.5 $2.0 $2.2 ($0.2) (9%)
CIP
Enterprise Franchise Fees 1.9 ___n_ ____ ^
Transfers In Total $6.8 $0.5 $4.2 $4.4 ($0.2) (5%)
Note: $ in millions/rounding differences and blank lines may occur.

Uses
General Fund
Twelve Months: Fiscal Year
Personnel Services- :
$320.7
ContractualServices-
$100.8
b
Commodities-
$13.2
Capital Outlays-
$5.2
Contracts Payable-
$0.5
Transfers Out-
$48.6
$100.0 $200.0 $300.0 $400.0
FY 2024/25 - Actuals FY 2025/26-Actuals FY 2026/27 - Approved Budget
FY 2026/27
FY 2024/25 FY 2025/26 Approved
Actuals Actuals Budget
Personnel Services $272.2 $342.9 $320.7
Contractual Services 91.7 96.8 100.8
Commodities 12.3 13.5 13.2
Capital Outlays 1.4 7.4 5.2
Contracts Payable 0.5 0.5 0.5
Transfers Out 64.7 74.5 48.6
Total Uses $442.8 $535.6 $489.1
Note; $ in millions/rounding differences and blank lines may occur.

General Fund
Uses (Fiscal Year to Date: August 2026)
Personnel Services - r.
m-.m S62.5
Contractual Services
S38.5
Commodities
S1.2
Capital Outlays-
$0.2
Contracts Payable-
1
Transfers Out^
$0.0 $20.0 $40.0 $60.0 $80.0
FY 2024/25 - Actuals FY 2025/26 - Actuals FY 2026/27 - Actuals FY 2026/27 - Approved Budget
FY 2026/27 Actual vs. Budget
FY 2024/25 FY 2025/26 FY 2026/27 Approved Favorable / (Unfavorable)
Actuals Actuals Actuals Budget Amount Percent
Personnel Services $50.5 $56.6 $62.5 $61.1 ($1.4) (2%)
Contractual Services 35.2 35.9 38.5 37.7 (0.8) (2%)
Commodities 1.0 0.3 1.2 1.6 0.5 28%
Capital Outlays 0.4 0.9 0.2 0.1 (0.1) (58%)
Contracts Payable
Transfers Out 33.0 4.7 4.7 100%
Total Uses $87.0 $126.7 $102.4 $105.4 $2.9 3%
Note: $ in millions/rounding differences and blank lines may occur.

General Fund
Personnel Services (Fiscal Year to Date: August 2026)
Actual to Revised Budget variance of ($1.4) million or (2%):
The unfavorable variance is primarily due to Overtime -
Salaries- Police Department and Fire Department overtime usage
S4U.0
has been higher than anticipated. The positive variance in
Overtime- S3.7 Salaries is lower than expected due to the disbursement
of longevity pay. The budget transfers to allocate longevity
Health/Dental-Kiiib $49 pay will be completed in a future period to align budget
with payments.
Fringe Benefits-g 52.7
Retirement$11.0
Contract Workers- S0.1
$0.0 $20.0 $40.0
FY 2024/25 • Actuals FY 2026/27 - Actuals
FY 2025/26 - Actuals FY 2026/27-Apprcved Budget
FY 2026/27 Actual vs. Budget
FY 2024/25 FY 2025/26 FY 2026/27 Approved Favorable / (Unfavorable)
Actuals Actuals Actuals __Budget Amount Percent
Salaries $33.5 $38.4 $40.0 $40.2 $0.2 0%
Overtime 2.6 2.7 3.7 2.3 (1.5) (64%)
Health/Dental 4.0 4.5 4.9 5.3 0.4 7%
Fringe Benefits 2.3 2.5 2.7 2.8 0.1 4%
Retirement 8.0 8.4 11.0 10.5 (0.5) (4%)
Contract Workers ____ ____0J_ ___ 0J_ (0.1) >(100%)
Personnel Services Total $50.5 $56.6 $62.5 $61.1 ($1.4) (2%)
Note: $ in millions/rounding differences and blank lines may occur.

General Fund
Contractual Services (Fiscal Year to Date: August 2026)
Actual to Revised Budget variance of ($0.8) million or (2%):
The unfavorable variance in Contractual Services is
Professional Services - ;g^S2.6
primarily in the Maintenance and Repair category due to
Communications - ^,‘$1.1 the timing of journal entries for IT Software Maintenance
Travel Training and Conferences - $0.2 & Licensing, with payments temporarily recorded to a
Printing Duplication and Filming -' so t liability account and pending reclassification to the
Maintenance and Repair- S7.t expenditure account; the variance is expected to clear
upon posting.
Insurance- ■^jgwgTSISI
Rents- S0.3
Transportation Services S9.3
Utilities - ^ $1.7
Miscellaneous Services and Charges - ^ $1.1
$0.0 $5.0 $10.0 $15.0 $20.0
■I FY 2024/25 - Actuals FY 2026/27 - Actuals
rSS FY 2025/26 - Actuals FY2026/27-Approved Budget
FY 2026/27 Actual vs. Budget
FY 2024/25 FY 2025/26 FY 2026/27 Approved Favorable / (Unfavorable)
/Vctuals Actuals A finale Amount Percent
Professional Services $2.9 $2.8 $2.6 $3.1 $0.5 16%
Communications 2.0 1.7 1.1 1.4 0.3 24%
Travel Training and Conferences 0.2 0.1 0.2 0.2 0.1 21%
Printing Duplication and Filming 0.5 0.5 0.1 0.1
Maintenance and Repair 3.4 2.9 7.1 5.5 (1.5) (27%)
Insurance 15.0 15.7 15.1 15.2
Rents 0.3 0.4 0.3 0.3
Transportation Services 8.9 9.4 9.3 9.7 0.3 4%
Utilities 1.5 1.1 1.7 1.4 (0.3) (25%)
Miscellaneous Services and Charges ____ 0^ ____12_ 1.1 0.9 (0.2) (21%)
Contractual Services Total $35.2 $35.9 $38.5 $37.7 ($0.8) (2%)
Note: $ in millions/rounding differences and blank lines may occur.

General Fund
Commodities (Fiscal Year to Date: August 2026)
Actual to Revised Budget variance of $0.5 million or 28%:
The favorable variance is due to: 1) Operating Supplies -
Parks & Recreation, Fire Department, and Police
Operating Supplies
Department supply purchases are lower than anticipated;
and 2) Maintenance and Repair Supplies - Parks and
Purchased for Resale- Recreation Department supply purchases for repairing
fountains and aquatics are lower than originally budgeted.
1
Library Materials-
m
Maintenance and Repair Supplies -
Other-
$0.0 $0.5 $1.0 $1.5
■ FY 2024/25-Actuals FY 2026/27 - Actuals
FY 2025/26 - Actuals FY 2026/27 - Approved Budget
FY 2026/27 Actual vs. Budget
FY 2024/25 FY 2025/26 FY 2026/27 Approved Favorable / (Unfavorable)
Actuals Actual? - Actuals Budaet Amount Percent
Operating Supplies $0.6 $ - $0.8 $1.2 $0.4 32%
Purchased for Resale 0.1
Library Materials 0.1 0.1 0.1
Maintenance and Repair Supplies 0.3 0.3 0.3 0.4 0.1 23%
Other
Commodities Total $1.0 $0.3 $1.2 $1.6 $0.5 28%
Note; $ in millions/rounding differences and blank lines may occur.

General Fund
^•asLam
Capital Outlays (Fiscal Year to Date: August 2026)
Actual to Revised Budget variance of ($0.1) million or
(58%): The unfavorable variance is primarily due to the
Police Department's acquisition of two larger-capacity
fleet vehicles to accommodate personnel needs.
Buildings and improvements -
Machinery and Equipment -
Other-
$0.0 $0.2 $0.4 $0.6 $0.8 $1.0
■I FY2024/25-Actuals FY 2026/27 - Actuals
rm FY2025/26-Actuals FY 2026/27 - Approved Budget
FY 2026/27 Actual vs. Budget
FY 2024/25 FY 2025/26 FY 2026/27 Approved Favorable / (Unfavorable)
Actuals Actuals Actuals Budget Amount Percent
Buildings and Improvements $ - $ - $ - $ - $ -
Machinery and Equipment 0.4 0.9 0.2 0.1 (0.1) (51%)
Other
Capital Outlays Total _ $0.4 $0.9 $0.2 $0.1 ($0.1) (58%)
Note; $ in millions/rounding differences and blank lines may occur.

General Fund
Contracts Payable (Fiscal Year to Date: August 2026)
Actual to Revised Budget variance of $0.0 million or 0%:
Contracts Payable is within budget.
Contracts Payable-
$0.0 $0.2 $0.4 $0.6 $0.8 $1.0
■ FY 2024/25 - Actuals FY 2026/27-Actuals
MS FY2025/26-Actuals FY 2026/27 - Approved Budget
FY 2026/27 Actual vs. Budget
FY 2024/25 FY 2025/26 FY 2026/27 Approved Favorable / (Unfavorable)
Arrtuals Actuals - Actuaia... __Budget ___Amount Percent
Contracts Payable ____^ ___Ll ____^ __ L_ $ -
Contracts Payable Total _ $0.0 $0.0 $0.0 $0.0 $ -
Note: $ in millions/rounding differences and blank lines may occur.

General Fund
Transfers Out (Fiscal Year to Date: August 2026)
Actual to Revised Budget variance of $4.7 million or 100%:
Transfers Out is within budget.
other-
Park and Preserve Tax-
Debt Service Fund
CIP-
CIP Construction Sales Tax -
CIP Excess Interest Earnings -
$0.0 Si 0.0 $20.0 S30.0 $40.0
■I FY 2024/25 - Actuals FY 2026/27 - Actuals
iSM FY2025/26-Actuals FY 2026/27 - Approved Budget
FY 2026/27 Actual vs. Budget
FY 2024/25 FY 2025/26 FY 2026/27 Approved Favorable / (Unfavorable)
Actuals Actuals Actuals Budget Amount Percent
Other $ - $ - $ $ - $ -
Park and Preserve Tax
Debt Service Fund 4.7 4.7 100%
CiP 33.0
CIP Oonstruction Sales Tax
CIP Excess Interest Earnings
Transfers Out Total $0.0 $33.0 $0.0 $4.7 $4.7 100%
Note: $ in millions/rounding differences and blank lines may occur.

General Fund
Department Expenditures (Fiscal Year to Date: August 2026)
Mayor And City Council $0.2
Charter Officers $6.5
City Court$1.4
Communications - J $0.5
Economic Development- $0.3
Enterprise Operations/Admin Services - St-9
Facilities Management $4.4
Fire Department- 1. $27.3
Fluman Resources - ^ $1.5
Human Services - ^ $1.3
Information Technology - $6.6
Library Services - ^ $2.0
Parks & Recreation - $6.4
Planning And Development Services - $3.4
Police Department - $36.6
Preserve Management-
Tourism and Events-^ $1.5
Transportation And Infrastructure - " $0.7
$0.0 $10.0 $20.0 $30.0 $40.0
FY 2024/25-Actuals FY 2025/26 - Actuals FY 2026/27 - Actuals FY 2026/27 - Approved Budget

General Fund
FY 2026/27 Actual vs. Budget
FY 2024/25 FY 2025/26 FY2026/27 Approved Favorable / (Utrfavorable)
Actuals Actuals Actuals _Budget /tmount Percent
Mayor And City Council 0.3 0.2 0.2 0.3 0.1 21%
Charter Officers 5.5 6.3 6.5 6.8 0.3 4%
City Court 1.3 1.4 1.4 1.4
Communications 0.6 0.7 0.5 0.5
Economic Development 0.3 0.3 0.3 0.3
Enterprise Operations/Admin Services 1.7 1.6 1.9 2.3 0.4 17%
Facilities Management 4.0 3.5 4.4 4.1 (0.3) (7%)
Fire Department 18.9 23.0 27.3 27.6 0.4 1%
Human Resources 0.8 0.9 1.5 1.2 (0.3) (25%)
Human Services 1.8 1.3 1.3 1.4 0.1 8%
Information Technology 4.9 4.7 6.6 5.5 (1.1) (19%)
Library Services 1.9 2.0 2.0 2.2 0.1 5%
Parks & Recreation 5.7 5.8 6.4 6.4
Planning And Development Services 4.2 3.3 3.4 3.8 0.4 10%
Police Department 31.8 36.1 36.6 34.1 (2.5) (7%)
Preserve Management 0.3 0.2
Tourism and Events 1.9 1.2 1.5 1.1 (0.4) (35%)
Transportation And Infrastructure 1.0 1.3 0.7 0.6 (0.1) (23%)
Total $87.0 $93.7 $102.4 $99.5 ($2.9) (3%)
Actual to Revised Budget variance of ($2.9) million or (3%)
Note: $ in millions/rounding differences and blank lines may occur.