11 12 25 FY 25 Fourth Quarter Year-End Update and FY 26 First Quarter Update - Chief Financial Officer Artz

FY 2025 YEAR‐END REVIEW
November 12, 2025

GENERAL FUND REVENUE 
JUNE 30, 2025
% Collected
Actual
Budget
Revenue
128.5%
49,507,565
38,508,500
Taxes
107.3%
2,944,342
2,743,800
Intergovernmental
62.1%
438,995
706,750
License & Permits
101.9%
2,182,681
2,141,800
Charges for Services
202.2%
3,033,532
1,500,000
Interest
222.70%
3,199,750
-751,650
Miscellaneous (T/O)
136.7%
61,306,864
44,849,200
Total

GENERAL FUND REVENUE 
JUNE 30, 2025
 -
 10,000,000.00
 20,000,000.00
 30,000,000.00
 40,000,000.00
 50,000,000.00
 60,000,000.00
 70,000,000.00
Cumulative Revenue 
Budget
 Actual

REVENUES
JUNE 30, 2025
% Collected
Actual
Budget
Revenue
136.7%
61,306,864
44,849,200
General 
114.6%
985,826
860,000
HURF
102.4%
8,298,850
8,105,000
Public Safety
114.5%
9,783,936
8,545,300
Water
98.0%
455,191
464,800
Sanitation
53.9%
12,702,197
23,561,175
Wastewater
109.3%
1,804,335
1,651,000
Sewer

EXPENDITURES 
JUNE 30, 2025
% Collected
Actual
Budget
Expenditure
69.8%
35,618,702
51,007,715
General 
77.8%
1,066,389
1,370,000
HURF
94.5%
8,660,134
9,161,000
Public Safety
56.2%
10,495,959
18,684,200
Water
87.3%
435,291
498,100
Sanitation
39.1%
11,220,454
28,718,000
Wastewater
23.9%
1,534,784
6,420,000
Sewer

1ST QUARTER FY 2026
November 12, 2025

GENERAL FUND REVENUE 
SEPTEMBER 30, 2025
% Collected
Actual
Budget
Revenue
18.9%
8,183,291
43,111,500
Taxes
33.1%
859,327
2,598,300
Intergovernmental
11.7%
80,399
684,750
License & Permits
32.3%
713,131
2,207,200
Charges for Services
25.6%
448,646
1,750,000
Interest
82.5%
-578,210
-700,700
Miscellaneous (T/O)
19.6%
9,706,583
49,651,050
Total

TOTAL REVENUE BY FUND
SEPTEMBER 30, 2025
% Collected
Actual
Budget
Fund
19.6%
9,706,583
49,651,050
General 
18.7%
1,554,402
8,305,000
Public Safety Tax
18.4%
174,150
945,000
HURF
19.4%
2,626,154
8,931,700
Water
22.7%
108,973
480,500
Sanitation
5.4%
1,452,243
27,128,450
Wastewater
24.6%
457,181
1,856,300
Sewer

GENERAL FUND CITY SALES TAX – THRU 
SEPTEMBER 2025 (CASH BASIS)
 -
 500,000
 1,000,000
 1,500,000
 2,000,000
 2,500,000
 3,000,000
 3,500,000
 4,000,000
 4,500,000
JULY
AUG
SEPT
FY 2022
FY 2023
FY 2024
FY 2025
FY 2026
FY 2026
FY 2025
FY 2024
FY 2023
FY 2022
3,796,808 
3,554,254 
3,121,600 
3,395,170 
2,936,705 
JULY
4,196,830 
3,549,973 
2,541,375 
2,773,384 
2,724,416 
AUG
-
3,699,349 
2,727,546 
3,537,234 
2,696,386 
SEPT
7,993,638 
10,803,576 
8,390,521 
9,705,788 
8,357,507 
TOTAL

% of 
Budget
Expenditures
Budget
Department
Org
25.9%
251,325
970,000
Mayor & Council
1010
25.7%
154,929
599,700
City Management
2020
15.6%
187,778
1,200,350
Public Affairs
3030
16.4%
92,245
560,200
City Clerk
4040
27.1%
318,471
1,173,000
Employee Resources
5050
20.5%
62,887
302,850
City Magistrate
6060
17.8%
105,844
590,500
Court Administration
6061
17.7%
33,250
188,000
City Prosecutor
2154
31.3%
625,189
1,995,550
Finance
7070
22.3%
499,556
2,239,050
Information Technology
8100
14.1%
172,188
1,218,350
Police Administration
2150
GENERAL FUND EXPENDITURE BY 
DEPARTMENT  THRU 9/30/2025

% of 
Budget
Expenditures
Budget
Department
Org
24.7%
621,979
2,522,700
Police Support Services
2151
16.0%
758,636
4,743,430
Police Field Operations
2153
18.5%
345,942
1,865,200
Library
9110
17.9%
204,398
1,139,900
Fire Administration
3160
18.7%
835,217
4,459,500
Fire Operations
3161
5.7%
18,537
317,200
Emergency Preparedness
4165
1.1%
16,708
1,525,000
Aquatics Center
0130
19.5%
132,013
676,600
Field Operations Vehicles
0120
18.9%
95,957
502,550
Field Operations – Grounds
0121
20.5%
355,893
1,733,900
Field Operations – Building
0122
16.8%
115,796
692,550
Building Inspection
5170
16.3%
212,498
1,303,900
Streets
5123
GENERAL FUND EXPENDITURE BY 
DEPARTMENT  THRU 9/30/2025

% of 
Budget
Expenditures
Budget
Department
Org
22.9%
105,499
457,500
Transportation
5124
11.4%
174,850
1,539,500
Human Services
1140
7.3%
57,817
776,300
Housing Services
1141
0.0%
0
62,000
Nonprofit
3031
10.1%
267,550
2,659,900
Recreation
6180
19.8%
43,855
221,600
Teen Council
6181
8.8%
58,603
669,950
City Promotion
6182
12.0%
125,900
1,045,050
Economic Development
5171
17.8%
104,392
584,250
Planning and Engineering
5172
8.9%
9,613
107,000
Employee Development
5051
0.04%
98,232
22,865,000
CIP – Development Svc.
5906
0.0%
0
110,000
CIP – Library
9910
GENERAL FUND EXPENDITURE BY 
DEPARTMENT  THRU 9/30/2025

% of 
Budget
Expenditures
Budget
Department
Org
5.3%
32,348
600,000
CIP – Finance
7901
26.7%
36,729
135,000
CIP – Information Technology
8902
23.6%
113,661
478,000
CIP – Field Operations
0903
0.0%
0
57,000
CIP – Comm/Senior Center
1905
0.0%
0
569,500
CIP - Parks
6907
0.0%
0
4,000,000
Contingency
7080
10.7%
7,583,144
70,690,080
Total
GENERAL FUND EXPENDITURE BY 
DEPARTMENT  THRU 9/30/2025

% of 
Budget
Expenditures
Budget
Fund
5.8%
78,069
1,345,000
HURF
0.8%
490,557
58,272,863
Grants
14.7%
1,237,100
8,383,000
Public Safety Sales Tax
0.0%
0
32,000,000
CIP – Aquatic Center
0.0%
0
6,444,613
Debt Service
9.6%
2,017,561
21,033,000
Water
19.9%
106,692
532,500
Sanitation
7.6%
2,452,648
32,370,400
WWTP
17.7%
429,179
2,423,700
Sewer
18.9%
36,828
190,370
Other
6.2%
14,484,334
233,685,526
Total
OTHER FUND EXPENDITURE 
THRU 3/30/2025

Key Take-Aways
• FY 2025 GF revenues exceeded budget by $16.5M.
• FY 2025 GF expenditures are below budget by $15.4M.
• GF Fund Balance projected to increase $24M
• FY 2026 revenues are tracking above budget.
• FY 2026 expenditure are below budget.

Questions?