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Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget GENERAL FUND 100-101-000-43729 BUDGETED FUND BALANCE 0 0 0 12,275,518 0 16,646,867 15,174,209 100-101-000-43735 RESERVE 0 0 0 5,654,653 0 4,707,016 4,402,961 100-101-000-43736 RESERVE - CAPITAL 0 0 0 1,000,000 0 1,000,000 1,000,000 Total Beginning Budget 0 0 0 18,930,171 0 22,353,883 20,577,170 100-101-000-42503 STATE GRANT/LOAN 0 113,340 276,042 115,000 126,395 126,395 115,000 100-101-000-44110 PRIMARY PROP TAX 518,015 510,919 542,986 615,000 366,204 615,000 628,450 100-101-000-44120 PRIOR PERIOD TAX 64,852 76,230 4,839 30,000 29,619 35,000 35,000 100-101-000-44210 LOCAL SALES TAX 9,745,889 9,885,881 8,748,462 8,500,000 5,089,994 8,215,000 8,000,000 100-101-000-44210 PROP 207 SMART & SAFE 0 0 0 0 0 0 0 100-101-000-44418 AUTO LIEU TAX 412,183 436,093 436,544 440,469 273,090 440,469 448,472 100-101-000-44420 STATE SALES TAX/TPT 1,137,482 1,162,084 1,196,975 1,253,365 806,332 1,253,365 1,247,827 100-101-000-44422 STATE INCOME TAX/URS 1,459,753 2,098,733 1,727,989 1,618,005 1,078,670 1,618,005 1,747,160 100-101-000-44800 INTERGOVERNMENTAL AGREEMENT 90,195 176,718 334,593 315,000 159,900 315,000 315,000 100-101-000-45489 BANNER FEES 1,640 1,280 1,440 1,200 680 1,200 1,200 100-101-000-45490 COMM & REC CENTER RENTALS 41,080 29,975 45,491 33,831 25,406 33,875 33,875 100-101-000-45491 SWIM POOL ADMISSION 20,929 30,918 21,220 24,629 6,999 22,000 22,000 100-101-000-45494 PARK FEES 12,559 7,951 648 7,950 253 7,500 7,500 100-101-000-45495 RECREATION PROGRAMS 17,977 30,507 21,436 22,647 4,626 20,000 20,000 100-101-000-46400 CONTRIBUTIONS REC'D 73,272 8,529 7,102 20,000 3,500 7,000 7,000 100-101-000-46432 CABLE AGREEMENT 53,144 53,448 45,728 52,000 38,073 52,000 50,760 100-101-000-46434 POLE ATTACHMENT 7,970 7,970 7,970 7,970 7,970 7,970 7,970 100-101-000-46436 SOUTHWEST GAS FRANCHISE 30,756 31,189 38,572 30,000 13,770 30,000 30,000 100-101-000-46438 APS FRANCHISE 197,814 226,783 246,011 215,000 108,740 215,000 215,000 100-101-000-46441 LIQUOR LICENSE FEES 2,900 3,425 3,475 3,325 3,600 3,600 3,500 100-101-000-46444 OCCUPATIONAL FEES 64,811 64,341 57,768 64,000 53,811 64,000 60,000 100-101-000-46445 OTHER PERMIT FEES 203,698 168,566 169,141 165,000 110,044 146,725 146,725 100-101-000-46459 INTEREST INCOME 859,400 1,399,448 1,149,369 1,400,000 445,924 1,200,000 1,200,000 100-101-000-46460 LGIP LOSS 48 0 299 0 0 0 0 100-101-000-46463 TOWN RENTALS 26,111 24,230 19,424 26,149 16,252 19,864 20,000 100-101-000-46470 LIBRARY - MISC REVENUES 1,152 1,041 1,525 1,000 1,549 2,065 2,000 100-101-000-46471 LIBRARY - COPIES 2,646 2,051 2,422 2,000 1,202 1,603 2,000 100-101-000-46473 LIBRARY - MATERIALS SOLD 0 0 0 0 0 0 100-101-000-46474 LIBRARY - OVERAGE/SHORTAGE 0 0 0 0 0 0 100-101-000-46481 ZONING & SUBDIVISION FEES 33,905 6,850 5,910 6,850 4,025 5,500 5,500 100-101-000-46483 NEW BLDG PERMIT FEES 408,928 474,378 508,574 450,000 241,139 400,000 400,000 100-101-000-46620 CONTRACTED SERVICES REIMB 304,470 249,449 213,888 90,000 22,621 59,000 59,000 100-101-000-47452 PUBLIC SAFETY - RENTAL & REIMB 28,411 127,887 35,561 50,000 24,401 32,500 32,500 100-101-000-47453 FIRE - IGA 549,475 867,512 764,756 850,000 0 800,000 800,000 100-101-000-47465 FINES & COURT CHARGES 145,260 220,481 177,383 200,000 130,776 174,368 175,000 100-101-000-47467 POLICE MISC FEES 11,694 9,855 10,842 9,000 8,008 10,677 10,500 100-101-000-47469 ADMIN CHARGE - GF 1,127,815 983,250 1,100,465 1,260,501 840,334 1,260,501 1,339,103 100-101-000-47471 ADMIN CHARGE - PS & CIP 180,433 238,737 261,081 296,953 197,969 296,953 312,526 100-101-000-47510 RESTITUTION 112 1,653 3,561 1,500 1,090 1,500 1,500 100-101-000-48821 EVENT STAFF/EQUIPMENT USE 29,188 54,318 47,950 40,000 24,672 33,000 33,000 100-101-000-48830 CREDIT/DEBIT FEES 6,810 8,016 32,688 12,000 7,589 9,275 9,275 100-101-000-48875 MISCELLANEOUS REVENUES 204,779 33,717 237,460 35,000 10,372 35,000 35,000 100-101-000-48880 SURPLUS OF TOWN PROPERTY 19,662 23,262 28,815 576,000 589,113 589,113 25,000 100-101-000-48882 INSURANCE/DAMAGE REIMBURSEME 7,789 129,945 4,299 7,500 28,933 28,933 7,500 100-101-000-49910 TRANSFER IN 0 0 0 0 0 0 0 100-101-000-49920 TRANSFER OUT (747,337) (1,698,903) (1,398,902) (2,498,902) 0 (2,498,902) (2,898,902) 100-101-000-49999 CAPITAL LEASE PROCEEDS 0 0 0 0 0 0 0 Total "New" Revenue 17,357,670 18,282,057 17,141,802 16,349,942 10,903,645 15,690,054 14,712,941 Total Revenue 17,357,670 18,282,057 17,141,802 35,280,113 10,903,645 38,043,937 35,290,111 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 1 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget FINANCE 100-105-105-50100 SALARIES & WAGES FULL-TIME 245,244 320,223 328,928 409,243 243,573 333,319 430,000 100-105-105-50125 COMP TIME - USED 38 19 0 1,000 636 848 1,750 100-105-105-50140 SICK TIME 12,545 7,071 28,813 26,750 5,968 7,957 26,750 100-105-105-50150 OVERTIME 0 56 3,736 3,700 6,000 8,000 6,000 Total Salaries 257,827 327,369 361,477 440,693 256,177 350,124 464,500 100-105-105-50210 FICA EXPENSE 19,744 24,214 26,602 33,829 19,216 26,784 34,400 100-105-105-50212 INDUSTRIAL INSURANCE 470 962 854 679 577 827 800 100-105-105-50221 STATE RETIREMENT EXP 30,457 39,059 37,894 46,830 29,335 43,030 53,105 100-105-105-50232 HEALTH INSURANCE 35,997 34,375 46,093 40,377 37,251 50,536 67,038 100-105-105-50233 DENTAL INSURANCE 2,733 2,867 2,811 2,754 1,938 2,945 3,535 100-105-105-50234 LIFE INSURANCE 113 124 87 136 89 123 175 100-105-105-50235 VISION INSURANCE 0 0 0 0 0 0 0 Total Total P.R.E. 89,514 101,601 114,341 124,605 88,406 124,246 159,053 100-105-105-60104 CLOTHING ALLOWANCE 0 0 0 0 401 401 500 100-105-105-60112 TRAINING & TRAVEL 456 2,515 598 4,000 412 2,000 4,000 100-105-105-60114 MEMBERSHIP & DUES 1,191 1,481 1,046 1,490 742 742 1,490 100-105-105-60200 CREDIT & ONLINE FEE'S 0 0 220 0 0 0 0 100-105-105-60300 AUDITING 78,839 67,953 88,300 91,750 62,940 91,750 91,750 100-105-105-60302 DATA PROCESSING & IT MAINT 253,503 248,095 50,930 100,026 59,644 70,000 100,026 100-105-105-60305 OTHER CONTRACT SERVICES 6,069 6,298 53,350 50,000 104 1,000 40,000 100-105-105-60403 PRINTING, BINDING & PHOTO 24 0 164 0 (164) 0 0 100-105-105-60406 BOOKS, PUBLICATIONS & MAPS 0 5 0 300 0 300 300 100-105-105-60620 TELEPHONE 58 331 565 412 423 600 525 100-105-105-60622 RENTALS-LEASES-LOANS 0 0 1,983 3,500 992 1,750 2,500 100-105-105-60639 OFFICE SUPPLIES 9,570 10,571 10,362 10,000 6,464 9,000 10,000 100-105-105-60640 POSTAGE 0 0 7,800 8,000 5,400 8,000 9,500 100-105-105-69215 PUBLIC OUTREACH 18 327 551 1,000 101 750 500 100-105-105-69999 MINOR CAPITAL 130 540 4,864 4,500 2,568 3,000 4,500 Total O & M 349,858 338,116 220,733 274,978 140,027 189,293 265,591 100-105-105-90934 OFFICE EQUIPMENT 0 0 12,724 0 0 0 0 Total Capital Expenses 0 0 12,724 0 0 0 0 Total Finance Expenses 697,199 767,086 709,275 840,276 484,610 663,663 889,144 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 2 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget GENERAL SERVICES 100-110-110-50115 SALARIES & WAGES COUNCIL 19,600 19,446 19,568 19,200 11,200 16,000 20,160 Total Salaries 19,600 19,446 19,568 19,200 11,200 16,000 20,160 100-110-110-50210 FICA EXPENSE 1,499 1,469 1,469 1,469 742 1,224 1,612 100-110-110-50211 UNEMPLOYMENT/TAXES 2,880 0 0 4,192 0 4,192 0 100-110-110-50212 INDUSTRIAL INSURANCE 36 45 (2,254) 35 25 25 35 100-110-110-50221 STATE RETIREMENT EXP 0 0 0 0 0 0 150,000 100-110-110-50222 EARLY RETIREMENT 0 0 0 0 0 0 0 Total Total P.R.E. 4,415 1,514 (785) 5,696 767 5,441 151,647 100-110-110-60020 CONTRACTED SERVICES REIMB 0 0 0 0 0 0 0 100-110-110-60103 EMPLOYEE DEVELOPMENT 29,307 33,172 419 0 0 0 0 100-110-110-60104 TUITION 1,851 14,936 0 0 0 0 0 100-110-110-60107 PERSONNEL 8,045 17,863 160 0 0 0 0 100-110-110-60112 TRAINING & TRAVEL 4,274 4,771 4,676 8,000 4,004 7,000 7,500 100-110-110-60114 MEMBERSHIP & DUES 12,877 13,886 10,174 14,000 11,041 14,000 14,000 100-110-110-60200 CREDIT & ONLINE FEE'S 7,116 10,649 34,666 33,000 9,360 0 33,000 100-110-110-60305 OTHER CONTRACT SERVICES 8,164 29,330 45,888 40,000 33,954 33,000 53,700 100-110-110-60307 PRISONER HOUSING 40,012 55,843 0 0 0 0 0 100-110-110-60308 OTHER PROFESSIONAL SERVICES 45,680 4,200 58,744 50,000 576 1,000 15,000 100-110-110-60311 JUDICIAL - PUBLIC DEFENDER 11,976 19,972 0 0 0 0 0 100-110-110-60320 VEHICLE LEASING 0 0 5,688 24,000 7,256 18,000 24,000 100-110-110-60401 MARKETING 3,566 3,664 0 1,000 0 400 1,000 100-110-110-60406 BOOKS, PUBLICATIONS & MAPS 0 57 0 500 0 100 500 100-110-110-60599 INTERNET 10,139 16,960 0 0 0 0 0 100-110-110-60601 SVC TO MAINT AUTO 248 332 310 2,000 730 1,250 1,750 100-110-110-60602 SVC TO MAINT OFFICE EQUIPMENT 4,436 2,813 6,595 5,000 928 2,000 4,000 100-110-110-60612 DAMAGE CLAIMS & REPLACEMENT 14,731 50,569 60,421 150,000 78,051 150,000 150,000 100-110-110-60616 INSURANCE LIABILITY 134,051 146,706 185,948 160,000 0 0 214,000 100-110-110-60620 TELEPHONE 21,164 22,630 24,344 25,920 13,246 25,920 26,000 100-110-110-60622 RENTALS-LEASES-LOANS 2,439 2,439 0 0 0 0 0 100-110-110-60624 PAPER SHREDDING 599 598 478 700 0 700 600 100-110-110-60639 OFFICE SUPPLIES 1,309 1,837 1,184 1,500 802 1,500 1,500 100-110-110-60640 POSTAGE 4,352 (1,398) (7,466) 0 (4,977) 0 0 100-110-110-60648 GAS, OIL & LUBRICANTS 321 1,253 1,309 1,500 69 300 1,500 100-110-110-60675 COMMUNITY CONTRIBUTIONS 60,000 120,000 120,000 60,000 120,000 120,000 170,000 100-110-110-60680 CONTRIBUTIONS EXPENDED 52,338 1,873 319 5,000 3,212 5,000 0 100-110-110-69215 PUBLIC OUTREACH 4,312 6,384 6,760 10,000 2,180 3,500 8,500 100-110-110-69999 MINOR CAPITAL 5,195 1,072 10,796 9,000 0 0 5,000 Total O & M 488,502 582,411 571,413 601,120 280,432 383,670 731,550 100-110-110-80810 DEBT PRINCIPAL 0 0 0 0 0 0 0 100-110-110-80812 DEBT INTEREST 0 0 0 0 0 0 0 100-110-110-90912 OTHER CAPITAL PURCHASES 0 0 0 0 0 0 0 100-110-110-90934 OFFICE EQUIPMENT 0 0 0 0 0 0 0 100-110-110-90936 LAND PURCHASE 0 0 0 0 0 0 0 100-110-110-90944 ASSETS TRANSFERRED 0 0 0 0 0 0 0 Total Capital Expenses 0 0 0 0 0 0 0 Total General Services Expenses 512,517 603,371 590,196 626,016 292,399 405,111 903,357 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 3 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget TOWN MANAGER 100-116-110-50100 SALARIES & WAGES FULL-TIME 348,419 440,323 91,436 312,000 169,311 291,090 293,000 100-116-110-50110 SALARIES & WAGES PART-TIME 5,250 1,500 0 6,240 0 5,000 6,240 100-116-110-50125 COMP TIME - USED 0 43 0 500 100 133 500 100-116-110-50140 SICK TIME 8,394 7,002 2,124 2,500 1,763 2,351 2,500 100-116-110-50150 OVERTIME 61 147 0 500 0 0 500 Total Salaries 362,124 449,015 93,560 321,740 171,174 298,574 302,740 100-116-110-50210 FICA EXPENSE 27,972 32,479 6,960 33,200 14,926 22,841 23,440 100-116-110-50212 INDUSTRIAL INSURANCE 702 1,347 241 500 386 470 600 100-116-110-50221 STATE RETIREMENT EXP 44,390 52,574 8,332 45,958 23,632 36,695 36,185 100-116-110-50232 HEALTH INSURANCE 43,858 43,409 9,263 34,377 16,638 29,963 33,955 100-116-110-50233 DENTAL INSURANCE 4,295 4,180 1,383 2,383 1,716 2,123 3,000 100-116-110-50234 LIFE INSURANCE 85 109 21 127 49 86 85 100-116-110-50235 VISION INSURANCE 0 0 0 0 37 37 0 Total P.R.E. 121,302 134,098 26,200 116,545 57,384 92,215 97,265 100-116-110-60104 CLOTHING ALLOWANCE 0 0 0 500 0 500 500 100-116-110-60112 TRAINING & TRAVEL 7,911 8,135 1,954 7,500 2,769 7,500 7,500 100-116-110-60114 MEMBERSHIP & DUES 2,217 3,157 335 3,500 1,323 1,500 2,750 100-116-110-60302 DATA PROCESSING 2,407 5,401 841 1,000 312 500 500 100-116-110-60308 OTHER PROFESSIONAL SERVICES 0 48,820 1,900 95,000 0 10,000 95,000 100-116-110-60320 VEHICLE LEASING 0 0 728 0 0 0 0 100-116-110-60406 BOOKS, PUBLICATIONS & MAPS 0 0 0 500 0 0 500 100-116-110-60500 REGULAR STIPEND 0 0 1,700 0 23,800 31,750 20,000 100-116-110-60599 INTERNET 0 0 0 0 0 0 0 100-116-110-60601 SVC TO MAINT AUTO 338 167 162 500 27 500 500 100-116-110-60620 TELEPHONE 762 1,271 1,293 1,276 1,089 1,276 1,350 100-116-110-60639 OFFICE SUPPLIES 939 945 213 1,800 82 1,800 1,500 100-116-110-60648 GAS, OIL & LUBRICANTS 5,805 1,790 1,327 2,278 444 1,000 1,000 100-116-110-69215 PUBLIC OUTREACH 552 1,816 701 1,500 139 500 1,500 100-116-110-69999 MINOR CAPITAL 1,336 3,819 4,965 1,000 0 1,000 1,000 Total O & M 22,267 75,321 16,119 116,354 29,985 57,826 133,600 100-116-110-90908 VEHICLES CAPITAL OUTLAY 43,967 0 0 0 0 0 0 100-116-110-90912 OTHER CAPITAL PURCHASES 0 0 0 0 0 0 0 100-116-110-90934 OFFICE EQUIPMENT 0 0 0 0 0 0 0 Total Capital Expenses 43,967 0 0 0 0 0 0 Total Town Manager Expenses 549,660 658,434 135,879 554,639 258,543 448,615 533,605 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 4 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget HUMAN RESOURCES 100-118-110-50100 SALARIES & WAGES FULL-TIME 0 1,003 179,399 196,922 137,864 164,188 221,500 100-118-110-50125 COMP TIME - USED 0 0 1,053 0 470 1,250 470 100-118-110-50140 SICK TIME 0 0 2,606 2,725 731 2,500 2,725 100-118-110-50150 OVERTIME 0 0 275 1,000 0 500 1,000 Total Salaries 0 1,003 183,333 200,647 139,065 168,438 225,695 100-118-110-50210 FICA EXPENSE 0 0 13,100 10,528 10,116 12,886 17,720 100-118-110-50212 INDUSTRIAL INSURANCE 0 0 440 400 302 384 475 100-118-110-50221 STATE RETIREMENT EXP 0 0 21,709 14,574 15,284 20,452 27,355 100-118-110-50232 HEALTH INSURANCE 0 0 19,679 10,720 11,922 17,780 22,380 100-118-110-50233 DENTAL INSURANCE 0 0 1,380 625 805 1,436 1,385 100-118-110-50234 LIFE INSURANCE 0 0 46 58 48 81 85 Total P.R.E. 0 0 56,354 36,905 38,477 53,019 69,400 100-118-110-60103 EMPLOYEE DEVELOPMENT 0 0 30,014 36,000 23,927 35,000 40,000 100-118-110-60104 TUITION 0 0 11,133 20,000 12,628 20,000 20,000 100-118-110-60107 PERSONNEL 0 0 14,202 15,500 4,063 12,000 15,000 100-118-110-60112 TRAINING & TRAVEL 0 0 9,623 27,500 4,866 20,000 22,000 100-118-110-60114 MEMBERSHIP & DUES 0 0 1,141 1,500 402 1,500 1,500 100-118-110-60302 DATA PROCESSING 0 0 25,089 26,500 23,407 26,500 26,500 100-118-110-60305 OTHER CONTRACT SERVICES 0 0 45 35,500 384 30,500 40,500 100-118-110-60620 TELEPHONE 0 0 330 358 193 358 400 100-118-110-60639 OFFICE SUPPLIES 0 0 436 1,250 259 750 1,250 100-118-110-69215 PUBLIC OUTREACH 0 0 96 800 100 500 800 100-118-110-69999 MINOR CAPITAL 0 0 198 500 0 500 500 Total O & M 0 0 92,307 165,408 70,229 147,608 168,450 100-118-110-90912 OTHER CAPITAL PURCHASES 0 0 0 0 0 0 0 Total Capital Expenses 0 0 0 0 0 0 0 Total Human Resources Expenses 0 1,003 331,994 402,960 247,771 369,065 463,545 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 5 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget TOWN CLERK 100-121-110-50100 SALARIES & WAGES FULL-TIME 126,559 117,369 125,160 173,738 98,276 133,451 160,000 100-121-110-50107 SALARIES & WAGES TEMP 0 0 0 0 0 0 0 100-121-110-50110 SALARIES & WAGES PART-TIME 0 0 0 0 0 0 0 100-121-110-50125 COMP TIME - USED 0 43 0 43 0 0 0 100-121-110-50140 SICK TIME 1,634 254 1,165 300 0 0 2,000 100-121-110-50150 OVERTIME 61 0 0 0 0 0 0 Total Salaries 128,254 117,666 126,325 174,081 98,276 133,451 162,000 100-121-110-50210 FICA EXPENSE 9,859 8,655 9,275 10,499 7,316 10,209 12,800 100-121-110-50212 INDUSTRIAL INSURANCE 201 338 313 250 206 397 400 100-121-110-50221 STATE RETIREMENT EXP 15,276 13,226 14,782 14,534 11,091 16,401 19,760 100-121-110-50232 HEALTH INSURANCE 15,790 11,878 12,043 10,720 7,314 12,654 13,730 100-121-110-50233 DENTAL INSURANCE 1,209 909 889 625 519 950 889 100-121-110-50234 LIFE INSURANCE 67 60 58 58 38 55 58 100-121-110-50235 VISION INSURANCE 0 0 0 0 0 0 0 Total P.R.E. 42,402 35,066 37,360 36,686 26,484 40,667 47,637 100-121-110-60112 TRAINING & TRAVEL 330 446 899 1,850 95 1,000 1,000 100-121-110-60114 MEMBERSHIP & DUES 340 355 285 380 195 300 380 100-121-110-60301 MICRO FILMING 0 120 120 200 120 120 120 100-121-110-60302 DATA PROCESSING 10,138 20,013 18,243 19,000 14,601 17,000 34,000 100-121-110-60305 OTHER CONTRACT SERVICES 0 0 0 0 0 0 0 100-121-110-60400 ADVERTISING 8,475 3,382 5,610 6,000 672 6,000 6,000 100-121-110-60404 RECORDING 77 0 0 300 0 100 300 100-121-110-60620 TELEPHONE 0 0 0 0 0 0 0 100-121-110-60639 OFFICE SUPPLIES 581 209 743 1,000 103 800 800 100-121-110-60670 ELECTIONS 5,762 149 12,515 200 0 0 15,000 100-121-110-69213 BOARDS & COMMISSIONS 39 76 91 1,000 84 600 600 100-121-110-69215 PUBLIC OUTREACH 0 0 78 0 0 0 0 100-121-110-69999 MINOR CAPITAL 0 0 325 2,500 2,136 2,500 1,000 Total O & M 25,742 24,750 38,909 32,430 18,006 28,420 59,200 100-121-110-90912 OTHER CAPITAL PURCHASES 0 0 0 0 0 0 0 100-121-110-90934 OFFICE EQUIPMENT 0 0 0 0 0 0 0 Total Capital Expenses 0 0 0 0 0 0 0 Total Town Clerk Expenses 196,398 177,482 202,594 243,197 142,766 202,538 268,837 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 6 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget TOWN COURT 100-125-125-50100 SALARIES & WAGES FULL-TIME 155,355 188,290 177,007 190,720 134,318 181,189 201,340 100-125-125-50110 SALARIES & WAGES PART-TIME 9,596 6,627 35,635 42,763 22,929 32,677 74,250 100-125-125-50120 SALARIES & WAGES JUDGE 0 55,000 55,000 57,200 2,115 31,728 42,000 100-125-125-50125 COMP TIME - USED 0 0 0 0 0 0 0 100-125-125-50140 SICK TIME 10,499 5,869 8,588 5,500 3,500 4,667 5,500 100-125-125-50150 OVERTIME 0 206 0 285 0 0 285 Total Salaries 175,450 255,992 276,230 296,468 162,862 250,261 323,375 100-125-125-50210 FICA EXPENSE 13,294 18,851 20,213 23,955 12,030 19,145 25,220 100-125-125-50212 INDUSTRIAL INSURANCE 296 659 620 600 350 562 600 100-125-125-50221 STATE RETIREMENT EXP 20,610 25,556 28,036 30,162 15,743 30,757 38,930 100-125-125-50232 HEALTH INSURANCE 32,838 24,746 27,266 26,488 14,555 24,179 37,512 100-125-125-50233 DENTAL INSURANCE 2,373 1,908 2,269 1,742 1,102 1,832 2,144 100-125-125-50234 LIFE INSURANCE 69 69 92 69 40 57 70 100-125-125-50235 VISION INSURANCE 0 0 0 0 0 0 0 Total P.R.E. 69,480 71,789 78,496 83,016 43,820 76,533 104,476 100-125-125-60104 CLOTHING ALLOWANCE 0 244 133 600 583 600 600 100-125-125-60105 LAUNDRY & CLEANING 15 33 35 100 39 100 100 100-125-125-60112 TRAINING & TRAVEL 947 2,067 2,817 3,800 2,376 3,800 4,500 100-125-125-60114 MEMBERSHIP & DUES 595 435 616 700 808 700 860 100-125-125-60200 CREDIT & ONLINE FEE'S 2,324 4,494 3,394 3,600 1,999 3,600 3,600 100-125-125-60302 DATA PROCESSING 939 339 762 1,300 682 1,300 0 100-125-125-60305 OTHER CONTRACT SERVICES 31,330 8,773 8,328 10,800 6,652 10,800 12,500 100-125-125-60306 JURY TRIALS 0 315 870 2,000 0 1,000 2,000 100-125-125-60307 PRISONER HOUSING 0 0 60,400 50,000 14,582 50,000 0 100-125-125-60311 JUDICIAL - PUBLIC DEFENDER 0 0 15,120 15,000 5,288 15,000 15,000 100-125-125-60406 BOOKS, PUBLICATIONS & MAPS 577 320 417 500 0 100 500 100-125-125-60602 SVC TO MAINT OFFICE EQUIPMENT 0 0 799 1,000 0 200 1,300 100-125-125-60620 TELEPHONE 1,137 403 0 0 0 0 0 100-125-125-60622 RENTALS-LEASES-LOANS 7,466 8,080 11,018 12,000 4,641 9,400 10,000 100-125-125-60639 OFFICE SUPPLIES 2,201 2,680 3,168 2,500 2,109 2,500 0 100-125-125-69215 PUBLIC OUTREACH 0 47 32 300 168 300 300 100-125-125-69999 MINOR CAPITAL 0 0 0 0 0 0 0 Total O & M 47,531 28,230 107,909 104,200 39,927 99,400 51,260 100-125-125-90930 COMPUTER 0 0 0 0 0 0 0 100-125-125-90934 OFFICE EQUIPMENT 0 0 0 0 0 0 0 Total Capital Expenses 0 0 0 0 0 0 0 Total Town Court Expenses 292,461 356,011 462,635 483,684 246,609 426,194 479,111 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 7 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget TOWN ATTORNEY 100-130-125-60314 CONTRACT ATTORNEY - COURT 100,773 131,949 116,699 135,000 70,236 115,000 115,000 100-130-125-60315 CONTRACT ATTORNEY - GENERAL 129,382 137,603 171,842 150,000 167,550 167,550 189,000 Total O & M 230,155 269,552 288,541 285,000 237,786 282,550 304,000 Town Attorney Expenses 230,155 269,552 288,541 285,000 237,786 282,550 304,000 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 8 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget RECREATION 100-135-135-50100 SALARIES & WAGES FULL-TIME 131,641 293,415 178,396 196,426 128,772 171,958 207,000 100-135-135-50105 SALARIES & WAGES SEASONAL 145,126 76,280 98,038 189,287 71,946 145,000 165,000 100-135-135-50125 COMP TIME - USED 0 0 0 0 360 480 500 100-135-135-50140 SICK TIME 6,195 6,020 8,540 10,350 4,246 5,661 10,350 100-135-135-50150 OVERTIME 861 4,248 2,729 4,000 1,550 2,067 4,000 Total Salaries 283,823 379,963 287,703 400,063 206,874 325,166 386,850 100-135-135-50210 FICA EXPENSE 23,149 28,352 21,161 27,441 15,611 24,875 29,800 100-135-135-50212 INDUSTRIAL INSURANCE 5,645 11,198 8,181 7,500 7,169 9,246 9,600 100-135-135-50221 STATE RETIREMENT EXP 22,458 30,844 17,093 44,012 14,434 30,000 25,565 100-135-135-50232 HEALTH INSURANCE 33,157 38,369 14,879 23,227 15,189 22,633 26,705 100-135-135-50233 DENTAL INSURANCE 1,984 2,563 1,332 1,354 1,255 1,771 2,025 100-135-135-50234 LIFE INSURANCE 90 79 30 58 37 51 65 Total P.R.E. 86,483 111,405 62,676 103,592 53,695 88,577 93,760 100-135-135-60104 CLOTHING ALLOWANCE 2,358 2,242 2,912 2,500 1,137 2,000 2,000 100-135-135-60112 TRAINING & TRAVEL 3,982 3,529 6,238 6,000 1,649 6,000 5,000 100-135-135-60114 MEMBERSHIP & DUES 2,192 2,342 2,656 3,500 2,517 2,900 3,200 100-135-135-60302 DATA PROCESSING 13,738 7,535 7,922 8,400 8,157 8,400 9,000 100-135-135-60320 VEHICLE LEASING 0 4,800 9,382 10,000 5,259 10,000 10,000 100-135-135-60400 ADVERTISING 2,815 2,554 3,732 4,000 1,246 4,000 3,500 100-135-135-60406 BOOKS, PUBLICATIONS & MAPS 536 0 83 100 0 100 100 100-135-135-60601 SVC TO MAINT AUTO 951 0 0 0 65 65 300 100-135-135-60620 TELEPHONE 1,743 2,106 1,044 1,985 595 1,600 1,600 100-135-135-60635 EVENTS 36,885 47,519 57,503 60,000 20,218 60,000 78,000 100-135-135-60637 COMMUNITY PROGRAMS 10,107 5,748 4,817 5,000 3,020 5,000 6,500 100-135-135-60639 OFFICE SUPPLIES 1,160 724 911 500 301 500 500 100-135-135-60648 GAS, OIL & LUBRICANTS 712 87 391 500 435 500 500 100-135-135-60656 SAFETY 1,813 1,431 1,275 1,500 601 1,500 4,900 100-135-135-69215 PUBLIC OUTREACH 0 0 0 0 0 0 0 100-135-135-69999 MINOR CAPITAL 8,903 3,615 3,095 5,500 5,166 5,500 2,500 Total O & M 87,895 84,232 101,961 109,485 50,366 108,065 127,600 100-135-135-90908 VEHICLES CAPITAL OUTLAY 0 0 0 0 0 0 0 100-135-135-90912 OTHER CAPITAL PURCHASES 0 0 0 0 0 0 0 100-135-135-90934 OFFICE EQUIPMENT 0 0 0 0 0 0 0 Total Capital Expenses 0 0 0 0 0 0 0 Total Recreation Expenses 458,201 575,600 452,340 613,140 310,935 521,808 608,210 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 9 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget ECONOMIC DEVELOPMENT & PUBLIC OUTREACH 100-140-140-50100 SALARIES & WAGES FULL-TIME 114,691 140,923 217,572 243,096 98,067 132,902 245,000 100-140-140-50140 SICK TIME 1,846 1,232 2,952 3,500 1,471 1,471 3,500 Total Salaries 116,537 142,155 220,524 246,596 99,538 134,373 248,500 100-140-140-50210 FICA EXPENSE 8,890 10,375 16,094 11,855 7,358 10,280 19,600 100-140-140-50212 INDUSTRIAL INSURANCE 201 414 549 500 255 346 500 100-140-140-50221 STATE RETIREMENT EXP 14,739 17,308 26,156 16,411 11,248 16,514 29,695 100-140-140-50232 HEALTH INSURANCE 16,836 18,118 29,551 12,766 12,163 21,208 33,690 100-140-140-50233 DENTAL INSURANCE 1,344 1,376 2,051 920 783 1,467 2,051 100-140-140-50234 LIFE INSURANCE 58 58 77 58 45 74 105 Total P.R.E. 42,068 47,649 74,478 42,510 31,852 49,889 85,641 100-140-140-60112 TRAINING & TRAVEL 2,816 2,064 3,905 5,000 746 2,000 3,000 100-140-140-60114 MEMBERSHIP & DUES 5,281 4,665 6,259 10,000 7,402 7,402 8,500 100-140-140-60302 DATA PROCESSING 681 280 7,734 10,000 2,023 4,000 13,000 100-140-140-60305 OTHER CONTRACT SERVICES 61,985 27,544 37,949 55,000 22,494 36,500 25,000 100-140-140-60320 VEHICLE LEASING 0 0 0 0 0 0 0 100-140-140-60407 MARKETING & TOURISM 1,200 2,351 11,575 15,000 45 10,000 42,500 100-140-140-60620 TELEPHONE 497 541 1,103 330 423 330 2,000 100-140-140-60639 OFFICE SUPPLIES 124 153 965 1,000 306 1,000 1,000 100-140-140-69215 PUBLIC OUTREACH 1,232 779 13,811 17,000 4,061 10,000 15,000 100-140-140-69999 MINOR CAPITAL 854 126 11,294 4,500 346 4,500 4,500 Total O & M 74,670 38,503 94,595 117,830 37,846 75,732 114,500 100-140-140-90908 VEHICLES CAPITAL OUTLAY 0 0 0 0 0 0 0 100-140-140-90912 OTHER CAPITAL PURCHASES 0 0 0 0 0 0 0 Total Capital Expenses 0 0 0 0 0 0 0 Total Economic Dev & Public Outreach Expenses 233,275 228,307 389,597 406,936 169,236 259,994 448,641 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 10 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget INFORMATION TECHNOLOGY 100-142-142-50100 SALARIES & WAGES FULL-TIME 0 415 109,969 140,264 69,448 92,597 142,000 100-142-142-50125 COMP TIME - USED 0 0 0 0 0 0 0 100-142-142-50140 SICK TIME 0 0 583 785 950 950 1,750 100-142-142-50150 OVERTIME 0 0 215 205 0 0 250 Total Salaries 0 415 110,767 141,254 70,398 93,547 144,000 100-142-142-50210 FICA EXPENSE 0 0 8,366 10,504 5,401 7,156 11,360 100-142-142-50212 INDUSTRIAL INSURANCE 0 0 230 100 182 213 250 100-142-142-50221 STATE RETIREMENT EXP 0 0 13,445 14,541 8,157 11,497 17,535 100-142-142-50232 HEALTH INSURANCE 0 0 13,285 7,899 11,524 18,543 26,035 100-142-142-50233 DENTAL INSURANCE 0 0 860 474 571 1,353 1,276 100-142-142-50234 LIFE INSURANCE 0 0 38 23 29 46 50 Total P.R.E. 0 0 36,224 33,542 25,864 38,809 56,506 100-142-142-60104 CLOTHING ALLOWANCE 0 0 0 300 0 300 300 100-142-142-60112 TRAINING & TRAVEL 0 0 571 2,500 57 1,000 2,500 100-142-142-60114 MEMBERSHIP & DUES 0 0 0 0 38 38 0 100-142-142-60302 DATA PROCESSING 0 0 4,132 8,000 1,829 4,000 8,000 100-142-142-60305 OTHER CONTRACT SERVICES 0 0 338,791 355,000 185,925 340,000 373,000 100-142-142-60325 IT MAINTENANCE 0 0 6,097 5,000 2,373 3,500 5,000 100-142-142-60599 INTERNET 0 0 11,208 16,072 11,550 16,072 17,500 100-142-142-60620 TELEPHONE 0 0 590 500 368 532 500 100-142-142-60639 OFFICE SUPPLIES 0 0 606 3,000 371 1,500 3,000 100-142-142-69999 MINOR CAPITAL 0 0 3,598 5,000 10,483 15,000 20,000 Total O & M 0 0 365,593 395,372 212,994 381,942 429,800 100-142-142-90908 VEHICLES CAPITAL OUTLAY 0 0 0 0 0 0 0 100-142-142-90912 OTHER CAPITAL PURCHASES 0 0 0 10,000 0 0 0 Total Capital Expenses 0 0 0 10,000 0 0 0 Total Information Technology Expenses 0 415 512,584 580,167 309,256 514,297 630,306 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 11 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget LIBRARY 100-145-145-50100 SALARIES & WAGES FULL-TIME 25,801 40,695 44,523 43,737 28,533 39,271 46,000 100-145-145-50107 SALARIES & WAGES TEMP 0 0 0 0 0 0 0 100-145-145-50110 SALARIES & WAGES PART-TIME 85,553 100,647 116,134 133,892 77,895 98,087 204,000 100-145-145-50125 COMP TIME - USED 0 0 0 0 0 0 0 100-145-145-50140 SICK TIME 2,399 2,977 3,139 2,950 1,322 2,500 2,950 100-145-145-50150 OVERTIME 0 0 0 0 0 0 0 Total Salaries 113,753 144,319 163,796 180,579 107,750 139,858 252,950 100-145-145-50210 FICA EXPENSE 9,065 10,966 12,425 13,416 8,247 10,699 19,125 100-145-145-50212 INDUSTRIAL INSURANCE 935 1,876 1,725 1,800 903 2,113 1,800 100-145-145-50221 STATE RETIREMENT EXP 8,138 10,126 10,519 5,047 6,554 14,175 12,400 100-145-145-50232 HEALTH INSURANCE 2,930 3,646 3,794 11,819 2,304 3,414 4,325 100-145-145-50233 DENTAL INSURANCE 204 246 246 711 143 225 246 100-145-145-50234 LIFE INSURANCE 0 6 13 35 8 11 12 100-145-145-50235 VISION INSURANCE 0 0 0 0 0 0 0 Total P.R.E. 21,272 26,866 28,722 32,828 18,159 30,637 37,908 100-145-145-60104 CLOTHING ALLOWANCE 0 477 177 300 0 150 150 100-145-145-60107 VOLUNTEER COSTS 0 0 458 500 0 500 250 100-145-145-60112 TRAINING & TRAVEL 845 612 1,145 1,200 751 1,200 1,200 100-145-145-60114 MEMBERSHIP & DUES 200 200 200 250 238 250 250 100-145-145-60302 DATA PROCESSING 9,070 9,372 6,548 7,200 3,385 7,200 7,000 100-145-145-60305 OTHER CONTRACT SERVICES 51,661 47,902 52,603 55,000 27,100 27,100 0 100-145-145-60400 ADVERTISING 0 0 46 500 24 300 300 100-145-145-60406 BOOKS, PUBLICATIONS & MAPS 1,138 1,259 2,469 3,500 2,610 3,500 3,500 100-145-145-60599 INTERNET 1,456 1,428 1,576 2,600 0 0 2,600 100-145-145-60602 SVC TO MAINT OFFICE EQUIPMENT 1,307 1,338 1,338 4,500 1,604 4,500 2,500 100-145-145-60618 UTILITIES EXPENSE 18,753 16,987 19,689 19,738 13,654 19,738 22,500 100-145-145-60620 TELEPHONE 138 165 165 159 96 159 175 100-145-145-60623 LIBRARY BLDG MAINTENANCE 117 162 4,573 1,000 0 500 3,000 100-145-145-60637 COMMUNITY PROGRAMS 1,052 2,559 2,497 2,500 1,416 2,000 2,000 100-145-145-60639 OFFICE SUPPLIES 5,130 3,221 6,220 6,500 1,664 5,500 6,500 100-145-145-60644 JANITORIAL SUPPLIES 19 12 0 1,000 0 500 500 100-145-145-69215 PUBLIC OUTREACH 57 510 235 250 0 0 0 100-145-145-69999 MINOR CAPITAL 4,016 5,760 1,377 2,300 1,510 2,000 2,000 Total O & M 94,959 91,964 101,316 108,997 54,052 75,097 54,425 100-145-145-90905 BUILDING IMPROVEMENTS 0 210,938 49,211 18,746 12,417 18,746 0 100-145-145-90912 OTHER CAPITAL PURCHASES 0 22,381 0 0 0 0 0 Total Capital Expenses 0 233,319 49,211 18,746 12,417 18,746 0 Total Library Expenses 229,984 496,468 343,045 341,150 192,378 264,338 345,283 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 12 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget PARKS & FACILITY MAINTENANCE 100-150-150-50100 SALARIES & WAGES FULL-TIME 428,504 384,665 527,384 620,495 349,522 497,421 625,000 100-150-150-50108 SALARIES ON CALL/STIPEND 663 179 221 3,640 0 0 2,500 100-150-150-50125 COMP TIME - USED 0 0 0 1,000 0 0 1,000 100-150-150-50140 SICK TIME 14,088 8,846 9,838 8,450 8,799 8,799 13,000 100-150-150-50150 OVERTIME 17,986 28,777 41,052 30,000 17,179 22,905 30,000 Total Salaries 461,241 422,467 578,495 663,585 375,500 529,125 671,500 100-150-150-50210 FICA EXPENSE 35,827 31,269 42,900 45,392 28,232 40,478 52,600 100-150-150-50212 INDUSTRIAL INSURANCE 11,406 19,898 17,556 17,500 10,604 17,289 17,500 100-150-150-50221 STATE RETIREMENT EXP 58,192 50,240 66,848 57,905 42,287 56,383 68,750 100-150-150-50232 HEALTH INSURANCE 82,432 55,999 74,851 68,682 43,341 57,788 83,885 100-150-150-50233 DENTAL INSURANCE 6,544 4,551 5,660 4,579 3,121 4,161 5,492 100-150-150-50234 LIFE INSURANCE 195 221 217 207 157 209 255 100-150-150-50235 VISION INSURANCE 0 0 0 0 0 0 0 Total P.R.E. 194,596 162,178 208,032 194,265 127,742 176,308 228,482 100-150-150-60104 CLOTHING ALLOWANCE 2,797 3,157 3,456 4,500 1,217 3,000 3,500 100-150-150-60105 LAUNDRY & CLEANING 0 6 0 150 0 150 150 100-150-150-60112 TRAINING & TRAVEL 1,760 7,354 7,094 10,000 0 2,000 8,000 100-150-150-60114 MEMBERSHIP & DUES 0 0 0 500 38 200 300 100-150-150-60118 LICENSES & PERMITS 1,195 855 1,188 1,000 0 1,000 1,500 100-150-150-60302 DATA PROCESSING 0 789 0 0 0 0 0 100-150-150-60305 OTHER CONTRACT SERVICES 7,253 190,279 101,180 125,000 85,754 125,000 130,000 100-150-150-60320 VEHICLE LEASING 0 36,494 78,893 120,000 53,657 112,000 115,000 100-150-150-60403 PRINTING, BINDING & PHOTO 0 0 163 500 0 500 500 100-150-150-60598 POOL MAINTENANCE 9,179 17,891 23,841 20,000 3,625 20,000 20,000 100-150-150-60599 INTERNET 3,942 5,632 5,127 7,157 2,161 7,157 7,000 100-150-150-60600 SVC TO MAINT BUILDINGS 40,205 67,520 108,090 90,000 36,208 75,000 80,000 100-150-150-60601 SVC TO MAINT AUTO 8,282 8,706 9,649 11,000 10,136 11,000 12,000 100-150-150-60602 SVC TO MAINT OFFICE EQUIPMENT 797 797 0 1,000 10 200 500 100-150-150-60604 SVC TO MAINT OTHER EQUIPMENT 8,185 11,746 6,396 10,000 1,337 7,000 8,000 100-150-150-60606 GROUNDS MAINTENANCE 30,734 43,515 122,648 75,000 53,025 75,000 80,000 100-150-150-60610 CAP BLDG MAINTENANCE 0 218 0 500 0 500 500 100-150-150-60611 RESPITE BLDG MAINTENANCE 0 0 0 0 0 0 0 100-150-150-60612 DAMAGE CLAIMS & REPLACEMENT 0 0 0 0 0 0 0 100-150-150-60618 UTILITIES EXPENSE 252,341 287,192 392,482 350,000 251,633 350,000 380,000 100-150-150-60620 TELEPHONE 3,083 5,829 7,384 6,870 4,018 6,870 8,000 100-150-150-60639 OFFICE SUPPLIES 638 1,285 1,036 600 302 600 600 100-150-150-60644 JANITORIAL SUPPLIES 19,735 19,580 18,212 17,000 14,474 17,000 18,000 100-150-150-60646 CHEMICALS 23,454 19,726 18,774 15,000 10,418 15,000 16,000 100-150-150-60648 GAS, OIL & LUBRICANTS 28,718 17,741 16,833 19,000 7,185 15,000 17,000 100-150-150-60654 SMALL TOOLS 3,193 11,566 5,894 5,000 579 5,000 5,000 100-150-150-60656 SAFETY 3,563 11,534 5,228 7,000 2,730 7,000 7,000 100-150-150-69215 PUBLIC OUTREACH 0 0 0 0 0 0 0 100-150-150-69999 MINOR CAPITAL 2,155 14,987 44,017 18,000 (941) 18,000 18,000 Total O & M 451,209 784,399 977,585 914,777 537,566 874,177 936,550 100-150-150-90904 GROUND IMPROVEMENTS 0 0 39,927 793,000 53,364 693,000 380,000 100-150-150-90905 BUILDING IMPROVEMENTS 62,359 122,030 290,406 2,436,500 424,258 1,236,500 5,595,000 100-150-150-90908 VEHICLES CAPITAL OUTLAY 0 0 0 0 0 0 0 100-150-150-90909 PEDESTRIAN BRIDGE 0 0 0 0 0 0 0 100-150-150-90912 OTHER CAPITAL PURCHASES 20,648 71,711 10,924 53,600 1,505 53,600 212,000 100-150-150-90934 OFFICE EQUIPMENT 0 0 0 0 0 0 0 Total Capital Expenses 83,007 193,741 341,257 3,283,100 479,127 1,983,100 6,187,000 Total Parks & Facility Maintenance Expenses 1,190,053 1,562,785 2,105,369 5,055,727 1,519,935 3,562,710 8,023,532 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 13 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget COMMUNITY DEVELOPMENT 100-155-155-50100 SALARIES & WAGES FULL-TIME 239,886 252,212 326,086 394,315 227,694 300,719 390,000 100-155-155-50125 COMP TIME - USED 0 0 0 0 0 0 0 100-155-155-50140 SICK TIME 8,501 5,023 7,181 5,100 3,792 5,056 7,500 100-155-155-50150 OVERTIME 0 0 0 0 0 0 0 Total Salaries 248,387 257,235 333,267 399,415 231,486 305,775 397,500 100-155-155-50210 FICA EXPENSE 18,227 18,350 23,614 29,590 16,766 23,392 31,200 100-155-155-50212 INDUSTRIAL INSURANCE 1,791 3,230 2,973 4,500 1,931 4,464 4,500 100-155-155-50221 STATE RETIREMENT EXP 31,015 31,236 40,160 48,972 27,076 37,580 48,165 100-155-155-50232 HEALTH INSURANCE 40,979 36,248 58,734 51,511 38,191 50,215 65,000 100-155-155-50233 DENTAL INSURANCE 2,308 2,699 4,222 2,978 2,644 3,900 4,535 100-155-155-50234 LIFE INSURANCE 104 92 117 127 90 116 127 100-155-155-50235 VISION INSURANCE 0 0 0 0 0 0 0 Total P.R.E. 94,424 91,855 129,820 137,678 86,698 119,667 153,527 100-155-155-60020 CONTRACTED SERVICES REIMB 80,602 88,388 243,543 75,000 45,304 75,000 75,000 100-155-155-60104 CLOTHING ALLOWANCE 141 240 354 500 178 250 300 100-155-155-60112 TRAINING & TRAVEL 876 1,176 2,300 2,000 1,089 1,500 2,000 100-155-155-60114 MEMBERSHIP & DUES 995 1,495 2,275 1,800 965 1,400 1,800 100-155-155-60302 DATA PROCESSING 1,029 6,555 5,826 6,700 6,117 6,700 6,700 100-155-155-60305 OTHER CONTRACT SERVICES 88,743 212,697 34,465 60,000 37,661 60,000 45,000 100-155-155-60320 VEHICLE LEASING 0 0 6,444 24,000 8,750 24,000 24,000 100-155-155-60403 PRINTING, BINDING & PHOTO 282 356 251 300 115 300 300 100-155-155-60406 BOOKS, PUBLICATIONS & MAPS 338 0 891 250 0 250 250 100-155-155-60599 INTERNET 0 0 0 0 0 0 0 100-155-155-60601 SVC TO MAINT AUTO 1,710 690 381 1,100 331 850 850 100-155-155-60602 SVC TO MAINT OFFICE EQUIPMENT 0 0 0 0 0 0 0 100-155-155-60620 TELEPHONE 1,777 1,778 1,632 1,776 890 1,776 1,800 100-155-155-60625 CLEAN UP PROJECT 1,375 109 2,393 2,000 903 2,000 2,000 100-155-155-60639 OFFICE SUPPLIES 523 690 196 750 267 500 500 100-155-155-60648 GAS, OIL & LUBRICANTS 2,693 1,715 1,413 1,800 1,012 1,800 1,800 100-155-155-60654 SMALL TOOLS 35 110 133 400 0 400 400 100-155-155-69215 PUBLIC OUTREACH 0 0 33 500 0 500 500 100-155-155-69999 MINOR CAPITAL 381 0 0 2,000 0 500 500 100-155-155-6XXXX PROPERTY ABATEMENT 0 0 0 0 0 0 50,000 Total O & M 181,500 315,999 302,530 180,876 103,582 177,726 213,700 100-155-155-90908 VEHICLES CAPITAL OUTLAY 0 0 0 0 0 0 0 100-155-155-90934 OFFICE EQUIPMENT 0 0 0 0 0 0 0 Total Capital Expenses 0 0 0 0 0 0 0 Total Community Development Expenses 524,311 665,089 765,617 717,969 421,766 603,167 764,727 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 14 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget PUBLIC SERVICES ADMINISTRATION 100-160-160-50100 SALARIES & WAGES FULL-TIME 238,007 260,143 235,819 299,135 72,570 136,567 220,000 100-160-160-50125 COMP TIME - USED 0 0 0 0 0 0 0 100-160-160-50140 SICK TIME 5,618 6,883 7,995 9,800 2,475 3,300 8,500 100-160-160-50150 OVERTIME 68 0 0 0 0 0 0 Total Salaries 243,693 267,026 243,814 308,935 75,045 139,867 228,500 100-160-160-50210 FICA EXPENSE 18,794 19,606 18,217 24,991 5,540 10,700 18,280 100-160-160-50212 INDUSTRIAL INSURANCE 2,668 4,705 3,522 6,979 607 2,020 6,979 100-160-160-50221 STATE RETIREMENT EXP 30,559 32,600 31,054 27,645 13,528 17,190 28,250 100-160-160-50232 HEALTH INSURANCE 25,058 27,303 19,132 20,204 6,968 15,252 27,750 100-160-160-50233 DENTAL INSURANCE 1,966 2,108 1,345 1,200 614 1,294 2,130 100-160-160-50234 LIFE INSURANCE 95 101 80 101 45 70 140 Total P.R.E. 79,140 86,423 73,350 81,120 27,302 46,526 83,529 100-160-160-60104 CLOTHING ALLOWANCE ` 309 267 320 288 320 300 100-160-160-60112 TRAINING & TRAVEL 1,064 1,852 3,402 3,000 452 2,000 3,000 100-160-160-60114 MEMBERSHIP & DUES 345 1,102 1,735 1,400 521 1,200 1,400 100-160-160-60302 DATA PROCESSING 12,619 12,518 12,793 15,000 12,478 15,000 15,000 100-160-160-60305 OTHER CONTRACT SERVICES 0 0 52,907 0 54,989 56,265 0 100-160-160-60308 OTHER PROFESSIONAL SERVICES 0 0 0 5,000 41,070 49,000 15,000 100-160-160-60320 VEHICLE LEASING 0 11,952 22,043 15,000 7,244 12,000 12,000 100-160-160-60403 PRINTING, BINDING & PHOTO 218 354 0 500 119 200 400 100-160-160-60599 INTERNET 3,647 3,756 2,804 4,183 0 0 4,200 100-160-160-60600 SVC TO MAINT BUILDINGS 0 0 0 0 0 0 0 100-160-160-60601 SVC TO MAINT AUTO 812 569 74 500 134 200 500 100-160-160-60602 SVC TO MAINT OFFICE EQUIPMENT 0 1,230 895 1,230 0 0 1,000 100-160-160-60609 MATERIALS 0 0 0 0 0 0 0 100-160-160-60618 UTILITIES EXPENSE 11,550 9,117 10,715 11,400 7,369 11,400 13,000 100-160-160-60620 TELEPHONE 6,626 7,300 9,578 8,034 4,993 8,034 8,000 100-160-160-60639 OFFICE SUPPLIES 9,842 13,591 8,508 10,000 9,441 10,000 16,000 100-160-160-60648 GAS, OIL & LUBRICANTS 1,443 1,507 1,183 1,500 264 600 800 100-160-160-60654 SMALL TOOLS 0 83 0 200 49 150 200 100-160-160-60656 SAFETY 0 0 0 0 0 0 0 100-160-160-69215 PUBLIC OUTREACH 412 0 0 1,000 0 0 1,000 100-160-160-69999 MINOR CAPITAL 1,242 5,529 2,397 1,000 0 0 2,000 Total O & M 49,820 70,769 129,301 79,267 139,411 166,369 93,800 100-160-160-90908 VEHICLES CAPITAL OUTLAY 0 0 0 0 0 0 0 100-160-160-90912 OTHER CAPITAL PURCHASES 0 0 0 0 0 0 8,000 100-160-160-90934 OFFICE EQUIPMENT 0 0 0 0 0 0 0 Total Capital Expenses 0 0 0 0 0 0 8,000 Total Public Services Administration Expenses 372,653 424,218 446,465 469,322 241,758 352,762 413,829 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 15 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget POLICE 100-165-165-50100 SALARIES & WAGES FT (ASRS) 478,513 589,497 783,241 568,481 400,621 534,162 680,000 100-165-165-50103 SALARIES & WAGES FT (PSRS) 1,393,568 1,747,550 1,789,979 3,051,566 1,355,804 1,924,871 2,505,000 100-165-165-50108 SALARIES ON CALL/STIPEND 34,381 26,421 18,081 26,518 13,637 18,183 26,500 100-165-165-50110 SALARIES & WAGES PART-TIME 31,621 23,773 0 0 0 0 0 100-165-165-50124 GRANT CONTRA ACCT 0 0 0 0 0 0 0 100-165-165-50125 COMP TIME - USED (ASRS) 2,130 643 8,983 7,660 10,078 13,437 15,000 100-165-165-50126 COMP TIME - USED (PSRS) 10,065 8,455 6,410 6,000 4,018 5,357 6,000 100-165-165-50140 SICK TIME (ASRS) 10,064 10,036 23,330 26,000 11,776 15,701 26,000 100-165-165-50143 SICK TIME (PSRS) 28,716 41,880 68,191 57,000 28,876 38,501 57,000 100-165-165-50150 OVERTIME (ASRS) 39,965 38,407 62,540 68,750 34,261 55,000 55,000 100-165-165-50153 OVERTIME (PSRS) 132,478 207,539 176,986 162,000 127,471 162,000 162,000 Total Salaries 2,161,501 2,694,201 2,937,741 3,973,975 1,986,542 2,767,213 3,532,500 100-165-165-50210 FICA EXPENSE 167,982 199,449 217,157 250,049 149,993 211,692 281,800 100-165-165-50212 INDUSTRIAL INSURANCE 61,300 129,255 113,079 106,600 69,892 106,600 106,600 100-165-165-50220 PUBLIC SAFETY RETIREMENT EXP 218,340 225,450 246,550 245,130 165,036 287,862 336,500 100-165-165-50221 STATE RETIREMENT EXP 66,053 69,973 75,426 63,007 49,900 75,989 95,215 100-165-165-50224 PS UNFUNDED LIABILITY 157,005 338,489 365,305 365,305 0 0 285,000 100-165-165-50230 PSPRS CANCER INSURANCE 850 1,100 1,200 1,200 1,250 1,250 1,375 100-165-165-50232 HEALTH INSURANCE 280,450 427,832 411,931 415,555 254,897 386,561 490,500 100-165-165-50233 DENTAL INSURANCE 24,868 27,933 28,265 25,915 17,267 27,310 30,500 100-165-165-50234 LIFE INSURANCE 628 697 721 962 566 775 962 100-165-165-50235 VISION INSURANCE 0 0 0 0 0 0 0 Total P.R.E. 977,476 1,420,178 1,459,634 1,473,723 708,801 1,098,039 1,628,452 100-165-165-60104 CLOTHING ALLOWANCE 33,464 32,227 41,958 44,000 41,124 42,000 43,000 100-165-165-60112 TRAINING & TRAVEL 12,916 15,057 22,449 18,100 14,331 18,100 11,100 100-165-165-60114 MEMBERSHIP & DUES 2,908 3,152 3,570 4,800 3,733 4,800 30,170 100-165-165-60116 RECRUITING & RETENTION 0 0 0 0 0 0 0 100-165-165-60302 DATA PROCESSING 36,297 69,580 49,210 67,000 45,938 67,000 66,000 100-165-165-60305 OTHER CONTRACT SERVICES 33,929 26,987 46,039 119,000 68,599 100,000 119,000 100-165-165-60308 TOWN CANINE 4,676 3,965 2,868 0 212 0 0 100-165-165-60312 ANIMAL CONTROL 6,594 13,000 13,000 13,000 0 13,000 13,000 100-165-165-60320 VEHICLE LEASING 0 0 0 330,000 193,465 330,000 330,000 100-165-165-60403 PRINTING, BINDING & PHOTO 328 432 1,453 1,200 587 1,200 1,200 100-165-165-60406 BOOKS, PUBLICATIONS & MAPS 1,137 464 569 750 707 750 750 100-165-165-60599 INTERNET 23,917 20,131 32,478 36,000 8,811 25,000 27,500 100-165-165-60600 SVC TO MAINT BUILDINGS 0 0 0 2,000 566 2,000 2,000 100-165-165-60601 SVC TO MAINT AUTO 31,183 29,194 32,142 25,000 37,422 25,000 30,000 100-165-165-60602 SVC TO MAINT OFFICE EQUIPMENT 81 0 175 500 396 500 500 100-165-165-60603 SVC TO MAINT COMM EQUIPMENT 4,006 117,990 132,639 90,000 35,357 64,000 64,000 100-165-165-60604 SVC TO MAINT OTHER EQUIPMENT 953 2,604 949 750 63 250 750 100-165-165-60307 PRISONER HOUSING 0 0 0 14,582 50,000 55,000 100-165-165-60618 UTILITIES EXPENSE 18,033 23,659 28,621 27,000 17,556 27,000 30,000 100-165-165-60619 RADIO REPEATER 4,539 0 0 0 0 0 0 100-165-165-60620 TELEPHONE 14,775 16,929 25,676 20,000 14,956 20,000 28,500 100-165-165-60628 AMMUNITION 13,443 1,952 10,531 10,000 9,190 10,000 8,500 100-165-165-60639 OFFICE SUPPLIES 6,211 5,841 8,307 7,000 6,987 7,000 7,000 100-165-165-60641 DISPOSABLE SUPPLIES 6,217 6,400 4,943 5,000 4,648 5,000 5,000 100-165-165-60648 GAS, OIL & LUBRICANTS 94,384 104,752 101,430 100,000 40,967 85,000 85,000 100-165-165-60654 SMALL TOOLS 914 1,083 1,184 1,500 201 1,000 1,000 100-165-165-60656 TRAFFIC CONTROL SUPPLIES 145 245 227 250 70 250 250 100-165-165-69212 POLICE EXPLORER PROGRAM 0 0 0 500 0 0 0 100-165-165-69215 PUBLIC OUTREACH 1,430 2,640 3,873 3,000 661 3,000 3,000 100-165-165-69999 MINOR CAPITAL 17,322 45,309 34,657 23,000 2,207 23,000 23,000 Total O & M 369,802 543,593 598,948 949,350 563,336 924,850 985,220 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 16 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget 100-165-165-90908 VEHICLES CAPITAL OUTLAY 127,110 0 4,407 0 145,302 145,302 46,000 100-165-165-90912 OTHER CAPITAL PURCHASES 17,594 0 0 0 0 0 35,000 100-165-165-90934 OFFICE EQUIPMENT 0 0 0 0 0 0 0 Total Capital Expenses 144,704 0 4,407 0 145,302 145,302 81,000 Total Police Expenses 3,653,483 4,657,972 5,000,730 6,397,048 3,403,981 4,935,404 6,227,172 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 17 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget FIRE 100-170-165-50100 SALARIES & WAGES FT (ASRS) 41,830 11,514 88,763 13,385 16,670 19,645 15,000 100-170-165-50103 SALARIES & WAGES (PSRS) 1,124,181 1,758,691 1,971,279 2,299,554 1,345,062 1,851,825 2,475,500 100-170-165-50108 SALARIES ON CALL/STIPEND 0 0 0 0 0 0 0 100-170-165-50110 SALARIES & WAGES PART-TIME 0 0 0 0 0 0 0 100-170-165-50111 SALARIES & WAGES PT - ASRS 0 0 0 0 0 0 0 100-170-165-50124 GRANT CONTRA ACCT 0 0 0 0 0 0 0 100-170-165-50126 COMP TIME - USED (PSRS) 503 10,660 6,944 14,111 8,605 11,473 14,850 100-170-165-50140 SICK TIME 51,046 35,340 41,159 39,000 33,337 44,449 55,000 100-170-165-50153 OVERTIME (PSRS) 120,480 317,025 374,335 350,000 275,655 367,540 350,000 Total Salaries 1,338,040 2,133,230 2,482,480 2,716,050 1,679,329 2,294,933 2,910,350 100-170-165-50210 FICA EXPENSE 102,223 157,773 181,717 162,237 123,961 165,281 222,750 100-170-165-50212 INDUSTRIAL INSURANCE 46,135 109,969 113,782 102,969 69,625 92,833 102,969 100-170-165-50220 PUBLIC SAFETY RETIREMENT EXP 140,314 231,974 305,018 402,926 184,634 246,179 342,000 100-170-165-50221 STATE RETIREMENT EXP 990 1,369 1,424 1,544 915 1,220 1,790 100-170-165-50224 PS UNFUNDED LIABILITY 165,959 545,956 526,554 526,554 0 0 415,000 100-170-165-50230 PSPRS CANCER INSURANCE 20,552 22,190 20,459 22,500 21,780 29,040 29,050 100-170-165-50232 HEALTH INSURANCE 157,402 293,578 309,799 265,861 195,934 261,245 368,000 100-170-165-50233 DENTAL INSURANCE 15,801 18,046 21,248 29,051 12,643 16,857 21,650 100-170-165-50234 LIFE INSURANCE 396 531 630 639 425 567 640 100-170-165-50235 VISION INSURANCE 0 0 0 0 0 0 0 Total P.R.E. 649,772 1,381,386 1,480,631 1,514,281 609,917 813,223 1,503,849 100-170-165-60020 CONTRACTED SERVICES REIMB 2,118 1,644 285 3,000 73 2,000 2,000 100-170-165-60104 CLOTHING ALLOWANCE 9,765 13,159 14,684 13,200 7,513 13,200 13,200 100-170-165-60105 LAUNDRY & CLEANING 564 470 0 500 863 500 500 100-170-165-60109 MISC LABS & CDL PHYSICALS 8,634 1,260 9,405 23,000 20,125 23,000 23,000 100-170-165-60112 TRAINING & TRAVEL 6,227 8,653 8,893 9,000 6,769 9,000 9,000 100-170-165-60114 MEMBERSHIP & DUES 75 150 363 525 332 525 525 100-170-165-60302 DATA PROCESSING 4,184 5,512 8,862 14,200 12,441 14,200 27,000 100-170-165-60308 OTHER PROFESSIONAL SERVICES 5,902 5,300 5,931 2,000 1,731 2,000 2,000 100-170-165-60320 VEHICLE LEASING 0 14,367 27,057 52,000 20,146 40,000 40,000 100-170-165-60599 INTERNET 4,190 13,666 5,474 19,670 17,410 19,670 21,500 100-170-165-60600 SVC TO MAINT BUILDINGS 2,837 7,926 6,098 8,000 4,081 8,000 8,000 100-170-165-60601 SVC TO MAINT AUTO 26,936 25,289 37,661 35,000 27,897 35,000 35,000 100-170-165-60603 SVC TO MAINT COMM EQUIPMENT 2,778 5,963 3,318 95,000 55,556 85,000 120,000 100-170-165-60604 SVC TO MAINT OTHER EQUIPMENT 6,239 13,812 11,764 13,000 4,127 13,000 13,000 100-170-165-60618 UTILITIES EXPENSE 20,671 43,163 54,762 50,000 38,760 50,000 65,000 100-170-165-60619 RADIO REPEATER 0 4,522 4,198 6,400 2,118 4,500 4,500 100-170-165-60620 TELEPHONE 649 1,043 480 330 240 330 500 100-170-165-60639 OFFICE SUPPLIES 3,669 5,400 3,208 4,800 1,505 3,000 4,800 100-170-165-60641 DISPOSABLE SUPPLIES 12,085 13,453 12,981 18,000 12,009 18,000 18,000 100-170-165-60648 GAS, OIL & LUBRICANTS 22,123 22,578 26,505 23,000 9,814 20,000 23,000 100-170-165-60654 SMALL TOOLS 1,040 971 1,590 1,500 687 1,500 1,500 100-170-165-69215 PUBLIC OUTREACH 980 729 1,540 2,500 1,709 2,500 2,500 100-170-165-69222 FIRE EXPLORER PROGRAM 0 0 0 0 0 0 0 100-170-165-69999 MINOR CAPITAL 17,060 26,042 39,272 40,000 4,531 25,000 30,000 Total O & M 158,726 235,072 284,331 434,625 250,437 389,925 464,525 100-170-165-90905 BUILDING IMPROVEMENTS 4,200,991 243,363 1,050,502 0 5,658 5,658 0 100-170-165-90908 VEHICLES CAPITAL OUTLAY 0 0 30,505 1,573,000 0 0 1,573,000 100-170-165-90912 OTHER CAPITAL PURCHASES 112,527 13,869 45,090 0 3,043 3,043 0 Total Capital Expenses 4,313,518 257,232 1,126,097 1,573,000 8,701 8,701 1,573,000 Total Fire Expenses 6,460,056 4,006,920 5,373,539 6,237,956 2,548,384 3,506,781 6,451,724 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 18 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget Total General Fund Expenses 15,600,406 15,450,713 18,110,400 24,255,187 11,028,113 17,318,998 27,755,023 100-110-110-95100 CONTINGENCY 6,250 37,600 193,069 3,224,029 147,769 15,017,923 2,132,127 100-110-110-95150 CAPITAL RESERVE 0 0 0 300,000 0 1,000,000 1,000,000 100-110-110-95151 RESERVE 0 0 0 4,803,800 0 4,707,016 4,402,961 Contingency/Reserve Total 6,250 37,600 193,069 8,327,829 147,769 20,724,939 7,535,088 15,606,656 15,488,313 18,303,469 32,583,016 11,175,882 38,043,937 35,290,111 Ending Balance 1,751,014 2,793,744 (1,161,667) 2,697,097 (272,237) 0 0 Total GF Salaries 5,910,230 7,611,502 8,419,080 10,483,281 5,671,216 7,946,706 10,271,120 Total GF PRE 2,472,344 3,672,008 3,865,533 4,016,991 1,945,368 2,853,794 4,501,132 Total GF O&M 2,632,636 3,482,911 4,292,091 4,870,069 2,765,982 4,362,650 5,133,771 Total GF Capital Expenses 4,585,553 684,649 1,534,053 4,875,203 645,904 2,156,206 7,849,000 Total GF Expenses 15,600,763 15,451,070 18,110,757 24,245,544 11,028,470 17,319,355 27,755,023 Estimated Continuing Revenues 17,079,619 18,239,811 16,897,240 16,294,942 10,889,773 15,648,054 14,670,941 Estimated Continuing Expenses 11,015,210 14,766,421 16,576,704 19,370,341 10,382,566 15,163,149 19,906,023 Estimated Difference Over(Short) 6,064,409 3,473,390 320,536 (3,075,399) 507,207 484,905 (5,235,082) Expense Total w Cont/Reserves F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 19 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget Streets 300-101-300-43729 BUDGETED FUND BALANCE 0 0 0 707,149 0 848,702 528,167 300-101-300-43736 RESERVE - CAPITAL 0 0 0 184,200 0 155,850 184,200 Total Beginning Budget 0 0 0 891,349 0 1,004,552 712,367 300-101-300-42504 COUNTY GRANTS 0 0 16,717 0 0 0 0 300-101-300-44210 LOCAL SALES TAX 772,468 890,251 694,522 890,521 320,470 480,705 500,000 300-101-300-44416 HURF - FUEL TAX 597,810 650,333 554,432 651,363 413,123 651,343 634,325 300-101-300-46459 INTEREST INCOME 64,402 75,587 68,990 62,802 9,385 12,513 12,500 300-101-300-46460 LGIP LOSS 0 0 0 0 0 0 0 300-101-300-48875 MISCELLANEOUS REVENUES 0 0 120 0 0 0 0 300-101-300-48880 SURPLUS OF TOWN PROPERTY 0 4,985 14,980 0 0 0 0 300-101-300-49910 TRANSFER IN 0 400,000 600,000 1,700,000 0 1,700,000 2,400,000 300-101-300-49920 TRANSFER OUT 0 0 0 0 0 0 0 Total "New" Revenue 1,434,680 2,021,156 1,949,761 3,304,686 742,978 2,844,561 3,546,825 Total Revenue 1,434,680 2,021,156 1,949,761 4,196,035 742,978 3,849,113 4,259,192 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 20 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget Streets 300-300-300-50100 SALARIES & WAGES FULL-TIME 208,808 270,003 245,939 360,317 172,972 246,977 367,000 300-300-300-50107 SALARIES & WAGES TEMP 0 0 0 0 0 0 0 300-300-300-50108 SALARIES ON CALL/STIPEND 0 0 (613) 0 0 0 0 300-300-300-50125 COMP TIME - USED 3 599 0 700 0 0 700 300-300-300-50140 SICK TIME 7,683 8,636 4,059 4,900 4,780 4,780 6,750 300-300-300-50150 OVERTIME 4,927 9,430 6,389 8,633 3,664 4,885 8,500 Total Salaries 221,421 288,668 255,774 374,550 181,416 256,643 382,950 300-300-300-50210 FICA EXPENSE 17,192 21,493 18,724 30,033 13,130 19,633 29,350 300-300-300-50212 INDUSTRIAL INSURANCE 10,087 22,263 14,451 16,220 10,976 14,500 16,220 300-300-300-50221 STATE RETIREMENT EXP 26,867 33,759 30,359 43,690 21,345 31,541 45,325 300-300-300-50232 HEALTH INSURANCE 40,882 45,726 44,399 79,406 42,231 54,992 70,800 300-300-300-50233 DENTAL INSURANCE 2,761 3,262 2,771 4,427 2,037 2,968 5,070 300-300-300-50234 LIFE INSURANCE 94 135 108 150 84 116 200 300-300-300-50235 VISION INSURANCE 0 0 0 0 0 0 0 Total P.R.E. 97,883 126,638 110,812 173,926 89,803 123,751 166,965 300-300-300-60104 CLOTHING ALLOWANCE 728 758 856 1,000 445 1,000 1,000 300-300-300-60105 LAUNDRY & CLEANING 0 0 0 0 0 0 0 300-300-300-60109 MISC LABS & CDL PHYSICALS 1,260 550 200 1,000 425 1,000 1,000 300-300-300-60112 TRAINING & TRAVEL 8,191 12,757 9,788 14,000 4,183 6,000 8,000 300-300-300-60114 MEMBERSHIP & DUES 0 0 0 0 38 38 50 300-300-300-60118 LICENSES & PERMITS 2,000 2,000 2,000 2,000 0 2,000 2,000 300-300-300-60302 DATA PROCESSING 399 380 20,425 1,000 599 1,000 1,000 300-300-300-60305 OTHER CONTRACT SERVICES 34,774 38,663 45,451 65,000 9,860 65,000 80,000 300-300-300-60308 OTHER PROFESSIONAL SERVICES 130,288 22,850 19,385 70,000 0 5,000 30,000 300-300-300-60320 VEHICLE LEASING 0 29,768 43,753 45,000 25,940 45,000 45,000 300-300-300-60406 BOOKS, PUBLICATIONS & MAPS 0 0 0 0 0 0 0 300-300-300-60601 SVC TO MAINT AUTO 14,090 11,704 9,154 15,000 8,873 12,000 12,000 300-300-300-60604 SVC TO MAINT OTHER EQUIPMENT 2,871 3,574 3,444 3,500 2,345 3,500 3,500 300-300-300-60605 SVC TO MAINT STREETS 363,268 506,155 664,075 670,000 34,674 600,000 1,200,000 300-300-300-60607 MAINT SHOP CHARGES 21,311 23,253 22,147 29,181 19,454 29,181 25,810 300-300-300-60614 SIGNAGE & LIGHTING 13,797 11,962 9,938 35,000 14,827 35,000 35,000 300-300-300-60616 INSURANCE LIABILITY 7,465 7,360 8,232 8,232 0 0 0 300-300-300-60618 UTILITIES EXPENSE 37,635 37,420 43,378 42,208 30,000 42,208 48,000 300-300-300-60639 OFFICE SUPPLIES 134 149 123 150 11 50 100 300-300-300-60646 CHEMICALS 3,014 3,442 3,886 4,000 989 4,000 4,000 300-300-300-60648 GAS, OIL & LUBRICANTS 15,008 13,963 9,301 12,000 4,364 10,000 12,000 300-300-300-60654 SMALL TOOLS 915 1,981 1,329 2,000 343 2,000 2,000 300-300-300-60656 SAFETY 1,859 2,389 2,308 2,500 1,854 2,500 2,500 300-300-300-69999 MINOR CAPITAL 4,934 8,423 7,449 8,000 5,165 8,000 8,000 Total O & M 663,941 739,501 926,622 1,030,771 164,389 874,477 1,520,960 300-300-300-90904 GROUND IMPROVEMENTS 15,390 1,834,187 0 2,380,000 1,881,876 1,881,876 2,000,000 300-300-300-90908 VEHICLES CAPITAL OUTLAY 245,640 0 0 0 0 0 0 300-300-300-90912 OTHER CAPITAL PURCHASES 5,977 4,750 4,513 0 0 0 0 300-300-300-90944 ASSETS TRANSFERRED 0 0 0 0 0 0 0 Total Capital Expenses 267,007 1,838,937 4,513 2,380,000 1,881,876 1,881,876 2,000,000 1,250,252 2,993,744 1,297,721 3,959,247 2,317,484 3,136,747 4,070,875 300-300-300-95100 CONTINGENCY 0 0 0 52,318 0 556,517 4,117 300-300-300-95150 CAPITAL RESERVE 0 0 0 184,200 0 155,850 184,200 Contingency/Reserve Total 0 0 0 236,518 0 712,367 188,317 1,250,252 2,993,744 1,297,721 4,195,765 2,317,484 3,849,113 4,259,192 Ending Balance 184,428 (972,588) 652,040 270 (1,574,506) 0 0 Expense Total w Cont/Reserves Total Expenses F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 21 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget BED TAX 320-101-320-43729 BUDGETED FUND BALANCE 0 0 0 311,965 0 323,258 241,493 Total Beginning Budget 0 0 0 311,965 0 323,258 241,493 320-101-320-44210 LOCAL SALES TAX 247,539 250,229 260,803 253,229 134,653 220,000 220,000 320-101-320-46459 INTEREST INCOME 8,382 13,067 9,224 6,177 3,671 6,177 6,177 320-101-320-48875 MISCELLANEOUS REVENUES 15,671 0 0 0 0 0 0 320-101-320-49910 TRANSFER IN 0 0 0 0 0 0 0 320-101-320-49920 TRANSFER OUT 0 0 0 0 0 0 0 Total "New" Revenue 271,592 263,296 270,027 259,406 138,324 226,177 226,177 Total Revenue 271,592 263,296 270,027 571,371 138,324 549,435 467,670 BED TAX 320-320-320-50107 SALARIES & WAGES TEMP 0 0 0 0 0 0 0 Total Salaries 0 0 0 0 0 0 0 320-320-320-50210 FICA EXPENSE 0 0 0 0 0 0 0 320-320-320-50212 INDUSTRIAL INSURANCE 0 0 0 0 0 0 0 Total P.R.E. 0 0 0 0 0 0 0 320-320-320-60112 TRAINING & TRAVEL 0 0 0 0 0 0 0 320-320-320-60302 DATA PROCESSING 0 0 0 0 0 0 0 320-320-320-60305 OTHER CONTRACT SERVICES 60,000 60,000 65,000 0 78,200 78,200 90,000 320-320-320-60401 MARKETING 145,693 216,444 136,124 199,242 199,242 199,242 110,757 320-320-320-60402 MARKETING - II 10,000 6,137 5,000 10,000 0 10,000 10,000 320-320-320-60405 ECONOMIC DEVELOPMENT 0 0 0 0 0 0 0 320-320-320-60410 MATCHING IMPROVEMENTS 0 0 15,587 25,000 3,808 15,000 25,000 320-320-320-60630 DEVORE STATUES 2,550 0 0 5,500 0 5,500 5,500 Total O & M 218,243 282,581 221,711 239,742 281,250 307,942 241,257 320-135-135-90902 COFFINGER PARK 0 0 0 142,000 0 0 0 320-135-135-90905 BUILDING IMPROVEMENTS 0 0 0 80,000 0 0 0 Total Capital Expenses 0 0 0 222,000 0 0 0 218,243 282,581 221,711 461,742 281,250 307,942 241,257 320-320-320-95100 CONTINGENCY 0 0 9,000 109,629 4,500 241,493 226,413 218,243 282,581 230,711 571,371 285,750 549,435 467,670 Ending Balance 53,349 (19,285) 39,316 0 (147,426) 0 0 Expense Total w Cont/Reserves Total Expenses F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 22 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget WATER 1 500-101-500-43725 CONTRIBUTION FUND EQUITY 0 0 0 5,354,292 0 5,039,556 4,768,960 500-101-500-43736 RESERVE - CAPITAL 0 0 0 312,000 0 9,000 312,000 Total Beginning Budget 0 0 0 5,666,292 0 5,048,556 5,080,960 500-101-500-42504 COUNTY GRANTS 594,135 0 0 0 0 0 0 500-101-500-42513 REIMBURSEMENTS (Loans/Grants) 0 0 0 0 0 0 0 500-101-500-46459 INTEREST INCOME 52,799 198,891 218,948 165,000 115,452 173,178 165,000 500-101-500-46460 LGIP LOSS 0 0 0 0 0 0 0 500-101-500-46550 WATER CONNECT FEES 3,550 3,650 19,793 7,500 7,700 10,267 7,500 500-101-500-46552 WATER SALES 1,398,070 1,470,839 2,452,866 2,275,000 1,940,758 2,587,677 2,691,184 500-101-500-46553 WATER SALES TAX EXEMPT 16,316 15,465 28,288 15,793 19,468 25,957 26,000 500-101-500-46565 WATER INSTALLATION 19,364 27,572 35,878 30,000 10,418 15,627 16,000 500-101-500-46567 BACKFLOW 12,417 12,501 12,858 12,500 7,593 10,124 12,500 500-101-500-46568 ILLEGAL CONNECT 0 1,000 0 0 500 500 0 500-101-500-46569 METER RE-READ FEES 50 50 100 100 1,100 1,100 100 500-101-500-46573 INSPECTION & TESTING FEES 5,985 30,320 475,817 25,000 143,788 191,717 175,000 500-101-500-46620 CONTRACTED SERVICES REIMB 0 0 0 0 0 0 0 500-101-500-48875 MISCELLANEOUS REVENUES 8,873 8,161 8,178 508,000 700 700 8,000 500-101-500-48878 WATER TOWER LEASE 47,472 65,023 43,628 44,000 26,180 39,270 40,000 500-101-500-48880 SURPLUS OF TOWN PROPERTY 0 8,750 0 0 0 0 0 500-101-500-48881 SALES & USE TAX CREDIT 0 0 0 0 0 0 0 500-101-500-49910 TRANSFER IN 0 0 0 0 0 0 0 500-101-500-49920 TRANSFER OUT 0 0 0 0 0 0 0 Total "New" Revenue 2,159,031 1,842,222 3,296,354 3,082,893 2,273,657 3,056,117 3,141,284 Total Revenue 2,159,031 1,842,222 3,296,354 8,749,185 2,273,657 8,104,673 8,222,244 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 23 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget WATER 1 500-500-500-50100 SALARIES & WAGES FULL-TIME 133,979 163,944 160,096 182,754 108,677 151,937 197,000 500-500-500-50107 SALARIES & WAGES TEMP 0 0 0 0 0 0 0 500-500-500-50108 SALARIES ON CALL/STIPEND 5,599 5,333 5,688 10,822 3,805 5,073 6,500 500-500-500-50125 COMP TIME - USED 375 1,251 533 1,500 374 499 1,500 500-500-500-50140 SICK TIME 4,744 5,403 5,478 5,380 2,782 3,709 5,500 500-500-500-50150 OVERTIME 2,458 5,155 2,052 5,424 2,260 3,013 5,000 Total Salaries 147,155 181,086 173,847 205,880 117,898 164,232 215,500 500-500-500-50210 FICA EXPENSE 10,771 13,130 12,363 15,211 8,536 12,564 16,120 500-500-500-50212 INDUSTRIAL INSURANCE 2,636 6,528 6,536 3,500 3,190 6,175 4,500 500-500-500-50221 STATE RETIREMENT EXP 18,172 21,879 20,872 20,689 14,148 20,184 25,685 500-500-500-50223 STATE RETIREMENT GASB 68 (4,126) (13,454) 21,645 0 0 0 0 500-500-500-50232 HEALTH INSURANCE 32,339 33,178 30,578 28,320 20,614 30,464 40,720 500-500-500-50233 DENTAL INSURANCE 2,312 2,356 2,090 1,772 1,244 2,022 2,450 500-500-500-50234 LIFE INSURANCE 45 72 85 63 41 57 65 500-500-500-50235 VISION INSURANCE 0 0 0 0 0 0 0 Total P.R.E. 62,149 63,689 94,169 69,555 47,773 71,465 89,540 500-500-500-60020 CONTRACTED SERVICES REIMB 0 0 0 0 0 0 0 500-500-500-60104 CLOTHING ALLOWANCE 1,090 737 884 1,500 1,145 1,500 1,500 500-500-500-60109 MISC LABS & CDL PHYSICALS 170 100 242 1,500 0 1,500 1,500 500-500-500-60112 TRAINING & TRAVEL 1,278 5,717 2,508 6,000 392 6,000 6,000 500-500-500-60114 MEMBERSHIP & DUES 200 206 216 500 71 500 500 500-500-500-60118 LICENSES & PERMITS 3,350 594 3,350 4,000 0 4,000 4,000 500-500-500-60302 DATA PROCESSING 2,548 13,276 2,598 3,500 600 3,500 4,500 500-500-500-60305 OTHER CONTRACT SERVICES 27,874 21,956 18,659 35,000 17,220 35,000 35,000 500-500-500-60308 OTHER PROFESSIONAL SERVICES 16,949 111,062 68,774 145,000 3,022 70,000 75,000 500-500-500-60310 ADMIN CHARGE - GF 145,972 33,423 116,332 141,110 94,074 141,110 178,221 500-500-500-60317 ADMIN CHARGE - PS & CIP 25,261 14,166 36,551 41,573 27,716 41,573 43,754 500-500-500-60320 VEHICLE LEASING 0 9 32,460 40,000 17,014 32,000 32,000 500-500-500-60406 BOOKS, PUBLICATIONS & MAPS 221 468 221 350 0 350 350 500-500-500-60599 INTERNET 468 0 468 451 273 451 500 500-500-500-60600 SVC TO MAINT BUILDINGS 0 0 0 1,200 0 0 1,200 500-500-500-60601 SVC TO MAINT AUTO 6,373 4,226 3,310 7,000 530 0 0 500-500-500-60604 SVC TO MAINT OTHER EQUIPMENT 4,790 911 2,486 6,000 562 4,000 6,000 500-500-500-60605 SVC TO MAINT STREETS 23,207 7,502 19,212 33,000 3,044 33,000 33,000 500-500-500-60607 MAINT SHOP CHARGES 21,311 23,253 22,147 29,181 19,454 29,181 25,810 500-500-500-60609 MATERIALS 23,308 38,275 41,403 50,600 13,557 50,600 50,600 500-500-500-60610 METERS 7,512 10,064 51,354 52,000 15,572 30,000 50,000 500-500-500-60612 DAMAGE CLAIMS & REPLACEMENT 0 0 0 0 0 0 0 500-500-500-60613 SVC TO MAINT COLL/DIST SYSTEMS 124,561 44,216 99,005 132,000 9,456 110,000 132,000 500-500-500-60615 SVC TO MAINT FIRE HYDRANTS 0 50 1,419 5,000 4,779 5,000 5,000 500-500-500-60616 INSURANCE LIABILITY 62,712 70,455 77,566 140,910 60,605 120,000 130,000 500-500-500-60618 UTILITIES EXPENSE 106,126 147,482 133,122 189,225 84,950 146,000 167,000 500-500-500-60622 RENTALS-LEASES-LOANS 0 0 0 0 0 0 0 500-500-500-60639 OFFICE SUPPLIES 28 447 395 500 157 500 500 500-500-500-60640 POSTAGE 5,036 8,454 7,908 8,250 5,400 8,250 8,250 500-500-500-60644 JANITORIAL SUPPLIES 200 0 0 200 0 200 200 500-500-500-60646 CHEMICALS 6,405 9,123 5,791 25,000 4,000 20,000 20,000 500-500-500-60648 GAS, OIL & LUBRICANTS 9,661 10,542 10,271 12,480 7,470 12,480 15,000 500-500-500-60654 SMALL TOOLS 2,212 2,095 2,188 3,500 1,582 3,500 3,500 500-500-500-60656 SAFETY 1,672 917 244 1,075 923 1,075 1,200 500-500-500-69999 MINOR CAPITAL 2,534 2,251 5,412 3,000 499 2,000 3,000 500-500-500-70700 WRITE-OFF @ 10 YR + 3,195 (1,525) 11,433 576 0 0 576 Total O & M 636,224 580,452 777,929 1,121,181 394,067 913,270 1,035,661 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 24 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget 500-500-500-80810 DEBT PRINCIPAL 0 0 0 81,852 96,067 96,067 99,040 500-500-500-80812 DEBT INTEREST 0 0 0 90,968 0 0 76,131 500-500-500-90905 BUILDING IMPROVEMENTS 0 0 57,079 75,000 44,644 75,000 75,000 500-500-500-90908 VEHICLES CAPITAL OUTLAY 0 76,866 0 0 0 0 0 500-500-500-90910 METERS & EQUIPMENT 0 0 0 0 0 0 0 500-500-500-90912 OTHER CAPITAL PURCHASES 0 9,201 199,288 0 0 0 500,000 500-500-500-90914 INFRASTRUCTURE UPGRADE 1,426,267 75,037 56,510 2,470,000 3,906 1,631,606 5,140,000 500-500-500-90944 ASSETS TRANSFERRED 0 0 0 0 0 0 0 500-500-500-90998 ASSET ACQUISITION (1,414,497) (84,238) (307,576) 0 0 0 0 500-500-500-90999 DEPRECIATION EXPENSE 413,105 413,884 422,016 0 0 0 0 Capital Expense 424,875 490,750 427,317 2,717,820 144,617 1,802,673 5,890,171 1,270,403 1,315,977 1,473,262 4,114,437 704,355 2,951,640 7,230,872 500-500-500-95100 CONTINGENCY 0 0 0 4,322,748 72,073 5,144,033 679,372 500-500-500-95150 CAPITAL RESERVE 0 0 0 312,000 0 9,000 312,000 Contingency/Reserve Total 0 0 0 4,634,748 72,073 5,153,033 991,372 1,270,403 1,315,977 1,473,262 8,749,185 776,428 8,104,673 8,222,244 Ending Balance 888,628 526,245 1,823,092 0 1,497,229 0 0 Expense Total w Cont/Reserves Total Expenses F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 25 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget WATER 2 (WR) 501-101-500-43725 CONTRIBUTION FUND EQUITY 0 0 0 39,876 0 313,365 28,208 501-101-500-43736 RESERVE - CAPITAL 0 0 0 733,545 0 581,518 733,545 Total Beginning Budget 0 0 0 773,421 0 894,883 761,753 501-101-500-46400 CONTRIBUTIONS REC'D 0 0 0 0 0 0 0 501-101-500-46459 INTEREST INCOME 25,535 46,527 48,322 35,000 20,710 31,065 31,000 501-101-500-46550 WATER CONNECT FEES 2,890 2,970 3,550 2,800 2,450 2,860 2,800 501-101-500-46552 WATER SALES 497,445 572,828 620,650 650,000 465,707 621,000 714,150 501-101-500-46553 WATER SALES TAX EXEMPT 0 0 0 0 0 0 0 501-101-500-46555 CONSTRUCTION WATER SALES 19,746 13,249 4,663 7,500 3,057 4,076 7,500 501-101-500-46565 WATER INSTALLATION 25,405 28,797 37,414 30,000 6,345 20,000 20,000 501-101-500-46567 BACKFLOW 144 204 330 200 189 252 250 501-101-500-46569 METER RE-READ FEES 0 50 0 0 300 300 0 501-101-500-46573 INSPECTION & TESTING FEES 300 0 0 0 0 0 0 501-101-500-48875 MISCELLANEOUS REVENUES 64,880 262,401 260 350,000 0 0 200,000 501-101-500-48881 SALES & USE TAX CREDIT 303 352 345 295 246 295 300 Total "New" Revenue 636,648 927,378 715,534 1,075,795 499,004 679,848 976,000 Total Revenue 636,648 927,378 715,534 1,849,216 499,004 1,574,731 1,737,753 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 26 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget WATER 2 (WR) 501-501-500-50100 SALARIES & WAGES FULL-TIME 98,602 151,609 157,338 173,720 105,343 147,233 185,000 501-501-500-50108 SALARIES ON CALL/STIPEND 985 0 0 0 0 0 0 501-501-500-50125 COMP TIME - USED 326 915 533 1,500 374 499 1,500 501-501-500-50140 SICK TIME 3,058 4,943 5,315 5,000 2,729 3,639 5,000 501-501-500-50150 OVERTIME 875 4,921 1,848 7,500 2,141 2,855 7,500 Total Salaries 103,846 162,388 165,034 187,720 110,587 154,225 199,000 501-501-500-50210 FICA EXPENSE 7,662 11,742 11,633 14,739 8,050 11,798 15,800 501-501-500-50212 INDUSTRIAL INSURANCE 1,749 4,079 5,090 4,080 2,897 5,528 4,500 501-501-500-50221 STATE RETIREMENT EXP 13,020 19,512 19,500 20,053 13,270 18,954 24,400 501-501-500-50223 STATE RETIREMENT GASB 68 1,121 (32,398) 49,495 0 0 0 0 501-501-500-50232 HEALTH INSURANCE 22,100 27,968 28,614 25,641 19,320 28,928 37,330 501-501-500-50233 DENTAL INSURANCE 1,566 1,953 1,957 1,708 1,168 1,919 2,076 501-501-500-50234 LIFE INSURANCE 28 121 56 166,901 40 55 65 Total P.R.E. 47,246 32,977 116,345 233,122 44,745 67,182 84,171 501-501-500-60104 CLOTHING ALLOWANCE 888 709 741 1,100 1,061 1,100 1,100 501-501-500-60109 MISC LABS & CDL PHYSICALS 120 100 242 600 0 600 600 501-501-500-60112 TRAINING & TRAVEL 1,323 4,817 2,076 6,000 392 6,000 6,000 501-501-500-60114 MEMBERSHIP & DUES 200 206 216 500 71 500 500 501-501-500-60118 LICENSES & PERMITS 0 0 0 4,500 0 4,500 4,500 501-501-500-60302 DATA PROCESSING 2,397 594 2,219 3,200 600 3,200 4,500 501-501-500-60305 OTHER CONTRACT SERVICES 5,143 4,411 4,054 20,000 12,671 20,000 25,000 501-501-500-60308 OTHER PROFESSIONAL SERVICES 13,741 7,290 11,945 20,000 3,344 10,000 20,000 501-501-500-60310 ADMIN CHARGE - GF 97,356 78,291 71,141 95,776 63,851 95,776 119,979 501-501-500-60317 ADMIN CHARGE - PS & CIP 25,261 33,423 36,551 41,573 27,716 41,573 41,573 501-501-500-60320 VEHICLE LEASING 0 0 13,323 15,000 7,755 13,000 14,000 501-501-500-60406 BOOKS, PUBLICATIONS & MAPS 196 0 221 1,000 0 500 500 501-501-500-60599 INTERNET 702 428 0 618 509 618 1,200 501-501-500-60600 SVC TO MAINT BUILDINGS 54 361 1,618 3,000 741 1,000 3,000 501-501-500-60601 SVC TO MAINT AUTO 1,304 1,298 900 1,200 66 500 800 501-501-500-60602 SVC TO MAINT OFFICE EQUIPMENT 0 0 0 250 0 250 250 501-501-500-60604 SVC TO MAINT OTHER EQUIPMENT 932 723 2,723 3,000 347 1,000 3,000 501-501-500-60605 SVC TO MAINT STREETS 1,454 2,714 17,059 20,000 9,206 30,000 40,000 501-501-500-60607 MAINT SHOP CHARGES 21,311 23,253 22,147 29,181 19,454 29,181 25,810 501-501-500-60609 MATERIALS 1,071 1,254 1,752 7,000 3,277 7,000 7,000 501-501-500-60610 METERS 38,246 23,608 18,723 30,000 5,150 12,000 30,000 501-501-500-60613 SVC TO MAINT COLL/DIST SYSTEMS 20,284 16,004 34,548 80,000 36,747 70,000 80,000 501-501-500-60615 SVC TO MAINT FIRE HYDRANTS 427 1,280 0 4,000 0 4,000 4,000 501-501-500-60616 INSURANCE LIABILITY 12,077 13,283 15,120 15,120 15,120 15,120 16,000 501-501-500-60618 UTILITIES EXPENSE 97,690 127,695 139,422 163,410 88,748 153,000 168,500 501-501-500-60620 TELEPHONE 731 1,309 1,614 1,479 581 1,479 1,500 501-501-500-60622 RENTALS-LEASES-LOANS 0 0 0 0 0 0 0 501-501-500-60639 OFFICE SUPPLIES 0 21 336 1,000 29 200 500 501-501-500-60640 POSTAGE 2,831 3,204 3,749 4,800 2,489 4,800 10,000 501-501-500-60644 JANITORIAL SUPPLIES 17 0 0 200 0 200 200 501-501-500-60646 CHEMICALS 5,228 7,542 6,385 15,000 4,543 15,000 15,000 501-501-500-60648 GAS, OIL & LUBRICANTS 10,652 6,966 8,449 9,000 4,682 9,000 10,000 501-501-500-60654 SMALL TOOLS 1,691 1,361 1,340 1,400 1,187 1,400 1,400 501-501-500-60656 SAFETY 979 917 377 1,075 915 1,075 1,100 501-501-500-69999 MINOR CAPITAL 1,675 1,207 3,723 2,000 0 1,000 2,000 501-501-500-70700 WRITE-OFF @ 10 YR + 0 474 42 0 0 0 0 Total O & M 365,981 364,743 422,756 601,982 311,252 554,572 659,513 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 27 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget 501-501-500-90908 VEHICLES CAPITAL OUTLAY 0 0 0 0 0 0 0 501-501-500-90912 OTHER CAPITAL PURCHASES 8,140 9,201 0 0 0 0 0 501-501-500-90914 INFRASTRUCTURE UPGRADE 0 0 0 0 0 0 0 501-501-500-90998 ASSET ACQUISITION (50,924) (9,201) 0 0 0 0 0 501-501-500-90999 DEPRECIATION EXPENSE 489,248 464,036 465,876 0 0 0 0 Capital Expense 446,464 464,036 465,876 0 0 0 0 963,537 1,024,144 1,170,011 1,022,824 466,584 775,979 942,684 501-501-500-95100 CONTINGENCY 0 0 0 92,847 37,000 217,235 61,524 501-501-500-95150 CAPITAL RESERVE 0 0 0 733,545 0 581,518 733,545 Contingency/Reserve Total 0 0 0 826,392 37,000 798,753 795,069 963,537 1,024,144 1,170,011 1,849,216 503,584 1,574,731 1,737,753 Ending Balance (326,889) (96,766) (454,477) 0 (4,580) 0 0 Expense Total w Cont/Reserves Total Expenses F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 28 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget ELECTRIC 510-101-500-43725 CONTRIBUTION FUND EQUITY 0 0 0 2,684,742 0 4,928,176 4,592,023 510-101-500-43736 RESERVE - CAPITAL 0 0 0 1,020,000 0 710,000 1,020,000 Total Beginning Budget 0 0 0 3,704,742 0 5,638,176 5,612,023 510-101-500-42504 COUNTY GRANTS 0 0 0 0 0 0 0 510-101-500-46459 INTEREST INCOME 148,156 235,050 257,391 175,000 89,752 119,669 120,000 510-101-500-46460 LGIP LOSS 0 0 0 0 0 0 0 510-101-500-46556 FIELD COLLECTION CHARGES 0 0 0 0 0 0 0 510-101-500-46558 LATE PENALTY FEE 60,808 49,408 58,056 45,000 42,685 56,913 55,000 510-101-500-46560 ELECTRIC SALES 2,794,061 2,779,454 2,875,275 2,769,432 1,751,686 2,473,000 2,473,000 510-101-500-46561 ELECTRIC SALES TAX EXEMPT 0 0 0 0 0 0 0 510-101-500-46562 ELECTRIC CONNECT FEES 5,020 5,489 8,264 5,489 5,927 7,903 7,500 510-101-500-46563 ELECTRIC INSTALLATION 12,508 25,533 2,394 25,500 1,000 2,000 5,000 510-101-500-46566 POWER SUPPLY ADJUSTOR 1,121,100 950,931 616,849 950,000 372,291 558,000 600,000 510-101-500-46568 ILLEGAL CONNECT 0 0 0 0 2,000 2,000 0 510-101-500-46569 METER RE-READ FEES 0 0 0 0 0 0 0 510-101-500-46572 BILL RE-PRINT FEES 63 39 51 360 12 30 50 510-101-500-48875 MISCELLANEOUS REVENUES 11,845 10,719 9,353 7,500 198 1,000 5,000 510-101-500-48876 OVERAGE/SHORTAGE 108 7 19 20 5 20 20 510-101-500-48879 SCHEDULING SALES 5,753 8,035 6,847 8,029 5,005 6,673 6,500 510-101-500-48880 SURPLUS OF TOWN PROPERTY 0 0 8,100 0 0 0 0 510-101-500-48881 SALES & USE TAX CREDIT 2,579 2,716 3,214 2,700 1,929 2,588 2,600 510-101-500-49910 TRANSFER IN 0 0 0 0 0 0 0 510-101-500-49920 TRANSFER OUT (200,000) (200,000) 0 0 0 0 0 Total "New" Revenue 3,962,001 3,867,381 3,845,813 3,989,030 2,272,490 3,229,797 3,274,670 Total Revenue 3,962,001 3,867,381 3,845,813 7,693,772 2,272,490 8,867,972 8,886,693 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 29 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget ELECTRIC 510-510-500-50100 SALARIES & WAGES FULL-TIME 44,606 52,540 53,441 57,124 33,857 48,100 60,000 510-510-500-50108 SALARIES ON CALL/STIPEND 0 0 0 0 0 0 0 510-510-500-50125 COMP TIME - USED 0 0 0 0 0 0 0 510-510-500-50140 SICK TIME 2,445 2,213 1,691 1,500 811 1,081 1,750 510-510-500-50150 OVERTIME 248 304 539 500 400 533 700 Total Salaries 47,299 55,057 55,671 59,124 35,068 49,715 62,450 510-510-500-50210 FICA EXPENSE 3,524 3,951 4,070 4,767 2,593 3,803 4,800 510-510-500-50212 INDUSTRIAL INSURANCE 505 635 361 611 258 322 611 510-510-500-50221 STATE RETIREMENT EXP 5,971 6,436 6,666 6,599 4,208 6,110 7,410 510-510-500-50223 STATE RETIREMENT GASB 68 2,175 383 (244) 0 0 0 0 510-510-500-50232 HEALTH INSURANCE 12,172 11,173 9,271 6,417 5,727 8,859 11,425 510-510-500-50233 DENTAL INSURANCE 924 849 638 531 374 651 675 510-510-500-50234 LIFE INSURANCE 21 19 18 2,162 12 17 20 510-510-500-50235 VISION INSURANCE 0 0 0 0 0 0 0 Total P.R.E. 25,292 23,446 20,780 21,087 13,172 19,762 24,941 510-510-500-60020 CONTRACTED SERVICES REIMB 236,021 0 0 0 0 10,000 300,000 510-510-500-60104 CLOTHING ALLOWANCE 90 71 43 240 27 240 200 510-510-500-60105 LAUNDRY & CLEANING 0 0 0 0 0 0 0 510-510-500-60112 TRAINING & TRAVEL 0 0 0 300 0 0 0 510-510-500-60114 MEMBERSHIP & DUES 3,400 3,400 2,550 3,500 0 3,500 3,500 510-510-500-60200 CREDIT & ONLINE FEE'S 44,701 58,729 76,990 62,256 52,161 62,256 80,000 510-510-500-60302 DATA PROCESSING 2,395 579 15,602 6,000 4,590 6,000 6,000 510-510-500-60305 OTHER CONTRACT SERVICES 0 0 15,441 14,000 398 14,000 14,000 510-510-500-60308 OTHER PROFESSIONAL SERVICES 49,426 56,116 62,113 60,000 29,648 60,000 60,000 510-510-500-60310 ADMIN CHARGE - GF 424,007 402,321 459,099 398,913 265,942 398,913 486,886 510-510-500-60317 ADMIN CHARGE - PS & CIP 25,261 33,423 36,551 41,573 27,716 41,573 43,754 510-510-500-60320 VEHICLE LEASING 0 0 6,329 15,000 5,425 9,000 10,000 510-510-500-60422 APS MAINTENANCE 104,210 76,265 88,159 200,000 152,923 200,000 250,000 510-510-500-60577 TREE TRIMMING 17,431 0 0 75,000 0 0 75,000 510-510-500-60601 SVC TO MAINT AUTO 198 443 556 1,000 0 1,000 1,000 510-510-500-60604 SVC TO MAINT OTHER EQUIPMENT 0 0 0 250 0 250 250 510-510-500-60607 MAINT SHOP CHARGES 21,311 23,253 22,147 29,181 19,454 29,181 25,810 510-510-500-60609 MATERIALS 77 0 33 200 0 200 200 510-510-500-60610 METERS 810 162 2,573 3,000 0 3,000 3,000 510-510-500-60612 DAMAGE CLAIMS & REPLACEMENT 0 0 0 0 0 0 0 510-510-500-60616 INSURANCE LIABILITY 47,840 54,335 59,579 59,579 59,579 59,579 59,579 510-510-500-60639 OFFICE SUPPLIES 0 45 116 200 21 200 200 510-510-500-60640 POSTAGE 5,000 8,400 7,868 8,250 5,400 8,250 8,250 510-510-500-60648 GAS, OIL & LUBRICANTS 4,066 4,323 3,699 4,500 1,621 4,500 4,500 510-510-500-60654 SMALL TOOLS 0 0 0 0 0 0 0 510-510-500-60656 SAFETY 60 50 0 100 0 100 100 510-510-500-69999 MINOR CAPITAL 0 0 0 0 0 0 0 510-510-500-70700 WRITE-OFF @ 10 YR + 22,257 23,179 (2,263) 23,671 0 23,671 23,671 Total O & M 1,008,561 745,094 857,185 1,006,713 624,905 935,413 1,455,900 510-510-500-70704 PURCH RESALE ELECTRIC 2,047,289 1,128,290 1,543,500 2,200,000 882,618 1,323,927 1,350,000 510-510-500-70705 PURCH WHSLE WAP ELECTRIC 167,768 231,777 223,973 240,000 159,630 239,445 240,000 510-510-500-70706 PURCH WHSLE APA ELECTRIC 62,043 63,027 62,236 100,000 31,340 47,010 60,000 510-510-500-70708 BUREAU OF RECLAMATION PD M&O 79,645 86,192 94,094 120,000 77,118 115,677 115,000 Total Wholesale Electric 2,356,745 1,509,286 1,923,803 2,660,000 1,150,706 1,726,059 1,765,000 510-510-500-90908 VEHICLES CAPITAL OUTLAY 0 0 0 0 0 0 0 510-510-500-90910 METERS & EQUIPMENT 141,648 0 0 0 0 0 0 510-510-500-90912 OTHER CAPITAL PURCHASES 300,000 0 399,839 800,000 732,237 525,000 800,000 510-510-500-90944 ASSETS TRANSFERRED 0 0 0 0 0 0 0 510-510-500-90998 ASSET ACQUISITION (494,422) (347,033) (406,888) 0 0 0 0 510-510-500-90999 DEPRECIATION EXPENSE 170,212 420,667 151,410 0 0 0 0 Capital Expense 117,438 73,634 144,361 800,000 732,237 525,000 800,000 3,555,335 2,406,517 3,001,800 4,546,924 2,556,088 3,255,950 4,108,291 Total Expenses F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 30 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget 510-510-500-95100 CONTINGENCY 0 0 0 2,126,846 0 4,902,023 3,758,402 510-510-500-95150 CAPITAL RESERVE 0 0 0 1,020,000 0 710,000 1,020,000 Contingency/Reserve Total 0 0 0 3,146,846 0 5,612,023 4,778,402 3,555,335 2,406,517 3,001,800 7,693,770 2,556,088 8,867,972 8,886,693 Ending Balance 406,666 1,460,864 844,013 2 (283,598) 0 0 Expense Total w Cont/Reserves F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 31 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget SANITATION 520-101-500-43725 CONTRIBUTION FUND EQUITY 0 0 0 334,732 0 1,417,551 3,004,735 520-101-500-43736 RESERVE - CAPITAL 0 0 0 0 0 0 0 Total Beginning Budget 0 0 0 334,732 0 1,417,551 3,004,735 520-101-500-46459 INTEREST INCOME 83,910 35,579 27,956 24,888 17,451 23,268 24,000 520-101-500-46460 LGIP LOSS 0 0 0 0 0 0 0 520-101-500-46548 CAN CLEANING/EXCHANGE FEES 20 0 150 0 0 0 0 520-101-500-46549 CAN SUSPENSION FEES 900 1,200 2,176 1,000 100 500 1,000 520-101-500-46554 CAN DELIVERY FEES 13,200 10,700 11,400 9,000 7,435 9,913 9,000 520-101-500-46582 REFUSE COLLECTIONS 1,049,871 1,317,668 1,483,134 1,465,000 916,777 1,222,369 1,250,000 520-101-500-46585 GREENWASTE 200 500 100 200 0 0 200 520-101-500-46586 RECYCLING 66,035 17,619 0 0 0 0 0 520-101-500-48875 MISCELLANEOUS REVENUES 5,000 4,350 2,575 3,467 4,250 5,667 5,000 520-101-500-48880 SURPLUS OF TOWN PROPERTY 0 0 6,600 0 1,726,360 1,726,360 0 520-101-500-49910 TRANSFER IN 0 0 0 0 0 0 0 520-101-500-49920 TRANSFER OUT 0 0 0 0 0 0 0 Total "New" Revenue 1,219,136 1,387,616 1,534,091 1,503,555 2,672,373 2,988,077 1,289,200 Total Revenue 1,219,136 1,387,616 1,534,091 1,838,287 2,672,373 4,405,628 4,293,935 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 32 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget SANITATION 520-520-500-50100 SALARIES & WAGES FULL-TIME 180,093 224,283 235,205 237,068 128,950 186,478 75,000 520-520-500-50107 SALARIES & WAGES TEMP 0 0 0 0 0 0 0 520-520-500-50108 SALARIES ON CALL/STIPEND 0 0 0 0 0 0 0 520-520-500-50125 COMP TIME - USED 1,279 1,723 0 749 998 1,331 500 520-520-500-50140 SICK TIME 3,669 11,867 5,135 5,000 11,456 11,456 5,000 520-520-500-50150 OVERTIME 5,191 4,381 6,144 4,500 2,917 3,889 4,500 Total Salaries 190,232 242,254 246,484 247,317 144,321 203,154 85,000 520-520-500-50210 FICA EXPENSE 15,136 17,981 17,866 19,397 10,945 15,541 6,000 520-520-500-50212 INDUSTRIAL INSURANCE 9,985 18,272 14,288 12,266 9,009 11,776 13,500 520-520-500-50221 STATE RETIREMENT EXP 23,247 25,980 28,664 27,354 14,307 24,968 9,300 520-520-500-50223 STATE RETIREMENT GASB 68 26,213 207,958 (228,686) 0 0 0 0 520-520-500-50232 HEALTH INSURANCE 26,974 27,729 32,833 33,525 12,889 22,567 16,300 520-520-500-50233 DENTAL INSURANCE 1,915 2,273 2,461 2,169 932 1,751 925 520-520-500-50234 LIFE INSURANCE 83 80 61 90 18 40 22 520-520-500-50235 VISION INSURANCE 0 0 0 0 0 0 0 Total P.R.E. 103,553 300,273 (132,513) 94,801 48,100 76,643 46,047 520-520-500-60104 CLOTHING ALLOWANCE 1,416 1,339 789 1,550 787 787 0 520-520-500-60105 LAUNDRY & CLEANING 0 0 0 0 0 0 0 520-520-500-60109 MISC LABS & CDL PHYSICALS 850 250 0 900 0 0 0 520-520-500-60112 TRAINING & TRAVEL 5,347 4,930 477 15,000 69 69 0 520-520-500-60114 MEMBERSHIP & DUES 0 0 0 0 38 38 0 520-520-500-60118 LICENSES & PERMITS 604 600 728 600 240 240 0 520-520-500-60302 DATA PROCESSING 434 568 640 450 400 400 450 520-520-500-60305 OTHER CONTRACT SERVICES 0 0 0 0 231,974 600,000 1,400,000 520-520-500-60308 OTHER PROFESSIONAL SERVICES 1,999 1,457 3,326 5,000 2,678 2,678 0 520-520-500-60310 ADMIN CHARGE - GF 156,181 127,862 142,169 207,920 138,613 207,920 128,167 520-520-500-60317 ADMIN CHARGE - PS & CIP 25,261 33,423 36,551 41,573 27,716 41,573 41,573 520-520-500-60320 VEHICLE LEASING 0 0 6,849 13,000 6,315 9,000 10,000 520-520-500-60406 BOOKS, PUBLICATIONS & MAPS 0 228 25 300 0 0 0 520-520-500-60601 SVC TO MAINT AUTO 76,066 70,210 47,857 80,000 2,950 3,500 1,000 520-520-500-60604 SVC TO MAINT OTHER EQUIPMENT 3,102 776 54 3,000 0 0 0 520-520-500-60607 MAINT SHOP CHARGES 85,243 93,011 88,588 116,725 77,817 116,725 103,240 520-520-500-60609 MATERIALS 422 218 226 600 67 67 0 520-520-500-60616 INSURANCE LIABILITY 7,306 7,869 8,749 8,749 8,749 8,749 8,749 520-520-500-60619 RECYCLING 67,889 41,246 0 25,000 0 0 0 520-520-500-60621 TIPPING FEES 165,844 174,395 195,279 200,000 95,905 96,000 0 520-520-500-60622 RENTALS-LEASES-LOANS 0 0 0 0 0 0 0 520-520-500-60625 CLEAN UP PROJECT 1,696 3,067 2,000 2,000 0 0 0 520-520-500-60639 OFFICE SUPPLIES 0 124 0 0 0 0 0 520-520-500-60640 POSTAGE 5,000 8,790 7,800 8,000 5,400 8,000 10,000 520-520-500-60648 GAS, OIL & LUBRICANTS 67,799 54,535 50,460 60,000 14,449 14,500 500 520-520-500-60654 SMALL TOOLS 0 282 36 300 0 0 0 520-520-500-60656 SAFETY 1,046 604 305 1,045 643 650 0 520-520-500-69999 MINOR CAPITAL 65,849 47,054 44,771 60,000 10,174 10,200 0 520-520-500-70700 WRITE-OFF @ 10 YR + 182 572 536 246 0 0 0 Total O & M 739,536 673,410 638,215 851,958 624,984 1,121,096 1,703,679 520-520-500-90908 VEHICLES CAPITAL OUTLAY 352,621 0 968,721 600,000 0 0 0 520-520-500-90912 OTHER CAPITAL PURCHASES 0 0 0 0 0 0 0 520-520-500-90944 ASSETS TRANSFERRED 0 0 0 0 0 0 0 520-520-500-90998 ASSET ACQUISITION (352,621) 0 (968,721) 0 0 0 0 520-520-500-90999 DEPRECIATION EXPENSE 88,331 121,715 268,018 0 0 0 0 Capital Expense 88,331 121,715 268,018 600,000 0 0 0 1,121,652 1,337,652 1,020,204 1,794,076 817,405 1,400,893 1,834,726 Total Expenses F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 33 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget 520-520-500-95100 CONTINGENCY 0 0 0 44,210 0 3,004,735 2,459,209 520-520-500-95150 CAPITAL RESERVE 0 0 0 0 0 0 0 Contingency/Reserve Total 0 0 0 44,210 0 3,004,735 2,459,209 1,121,652 1,337,652 1,020,204 1,838,286 817,405 4,405,628 4,293,935 Ending Balance 97,484 49,964 513,887 1 1,854,968 0 0 Expense Total w Cont/Reserves F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 34 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget WASTEWATER 1 530-101-500-43725 CONTRIBUTION FUND EQUITY 0 0 0 4,096,073 0 5,801,694 6,647,471 530-101-500-43736 RESERVE - CAPITAL 0 0 0 325,000 0 112,500 325,000 530-101-500-43738 WIFA & USDA RESERVE 0 0 0 0 0 0 Total Beginning Budget 0 0 0 4,421,073 0 5,914,194 6,972,471 530-101-500-42504 COUNTY GRANTS 0 0 0 0 0 0 0 530-101-500-42513 REIMBURSEMENTS (Loans/Grants) 0 0 0 0 0 0 0 530-101-500-46459 INTEREST INCOME 72,818 123,106 162,563 100,000 75,955 101,273 100,000 530-101-500-46460 LGIP LOSS 0 0 0 0 0 0 0 530-101-500-46564 SEWER INSTALLATION 100 9,034 19,087 10,000 0 0 10,000 530-101-500-46570 SEWER BASE FEE 531,976 543,710 976,688 575,000 758,785 1,011,713 1,000,000 530-101-500-46571 SEWER USAGE FEE 812,743 778,537 1,511,613 1,000,000 1,086,863 1,449,151 1,666,523 530-101-500-46573 INSPECTION & TESTING FEES 1,000 10,365 478,549 250,000 137,833 183,777 200,000 530-101-500-46601 DUMP STATION - COMM CTR 0 0 0 0 0 0 0 530-101-500-46603 DIRECT HAUL DUMPING 95,409 132,463 138,248 107,617 60,424 80,565 105,000 530-101-500-46620 CONTRACTED SERVICES REIMB 0 0 0 0 0 0 0 530-101-500-48875 MISCELLANEOUS REVENUES 5,123 4,195 13,311 4,807,500 947 1,157 5,000 530-101-500-48880 SURPLUS OF TOWN PROPERTY 0 0 0 0 0 0 0 530-101-500-49910 TRANSFER IN 0 0 0 0 0 0 0 530-101-500-49920 TRANSFER OUT 0 0 0 0 0 0 0 Total "New" Revenue 1,519,169 1,601,410 3,300,059 6,850,117 2,120,807 2,827,637 3,086,523 Total Revenue 1,519,169 1,601,410 3,300,059 11,271,190 2,120,807 8,741,831 10,058,994 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 35 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget WASTEWATER - 1 530-530-500-50100 SALARIES & WAGES FULL-TIME 144,190 164,636 271,604 313,628 162,833 229,611 293,000 530-530-500-50108 SALARIES ON CALL/STIPEND 3,962 6,498 11,424 8,500 6,000 8,000 10,000 530-530-500-50110 SALARIES & WAGES PART-TIME 0 0 0 0 0 0 0 530-530-500-50125 COMP TIME - USED 1,520 872 901 1,000 140 187 1,000 530-530-500-50140 SICK TIME 7,060 4,446 7,026 6,500 3,352 4,469 6,500 530-530-500-50150 OVERTIME 3,794 4,983 6,016 7,500 9,022 12,029 12,500 Total Salaries 160,526 181,435 296,971 337,128 181,347 254,296 323,000 530-530-500-50210 FICA EXPENSE 12,141 12,827 21,584 25,816 13,489 19,454 24,750 530-530-500-50212 INDUSTRIAL INSURANCE 2,635 3,437 4,915 5,926 3,258 5,480 4,500 530-530-500-50221 STATE RETIREMENT EXP 19,406 20,913 35,167 32,858 21,442 31,253 38,160 530-530-500-50223 STATE RETIREMENT GASB 68 (7,020) 84,349 (14,115) 0 0 0 0 530-530-500-50232 HEALTH INSURANCE 25,400 21,901 32,432 32,193 20,081 32,910 35,315 530-530-500-50233 DENTAL INSURANCE 1,510 1,592 2,189 2,068 1,392 2,323 2,190 530-530-500-50234 LIFE INSURANCE 56 34 119 83 58 79 106 530-530-500-50235 VISION INSURANCE 0 0 0 0 0 0 0 Total P.R.E. 54,128 145,053 82,291 98,944 59,720 91,500 105,021 530-530-500-60020 CONTRACTED SERVICES REIMB 0 0 0 0 0 0 0 530-530-500-60104 CLOTHING ALLOWANCE 1,562 997 658 2,100 1,216 2,100 2,100 530-530-500-60105 LAUNDRY & CLEANING 0 0 0 0 0 0 0 530-530-500-60109 MISC LABS & CDL PHYSICALS 335 50 125 750 0 750 750 530-530-500-60112 TRAINING & TRAVEL 1,333 3,016 1,960 6,000 0 3,500 6,000 530-530-500-60114 MEMBERSHIP & DUES 0 0 0 0 38 38 100 530-530-500-60118 LICENSES & PERMITS 4,600 5,878 5,475 6,000 0 6,000 6,000 530-530-500-60302 DATA PROCESSING 604 568 981 1,000 902 1,000 1,500 530-530-500-60305 OTHER CONTRACT SERVICES 25,490 43,370 60,075 60,000 18,883 60,000 60,000 530-530-500-60308 OTHER PROFESSIONAL SERVICES 91,137 45,694 39,996 128,500 4,447 100,000 128,500 530-530-500-60310 ADMIN CHARGE - GF 122,200 89,187 115,429 159,212 106,141 159,212 184,802 530-530-500-60317 ADMIN CHARGE - PS & CIP 25,261 33,423 36,551 41,573 27,716 41,573 43,754 530-530-500-60320 VEHICLE LEASING 0 0 16,391 30,000 4,480 18,000 21,000 530-530-500-60406 BOOKS, PUBLICATIONS & MAPS 0 9 0 250 0 250 250 530-530-500-60599 INTERNET 468 468 468 451 273 451 500 530-530-500-60600 SVC TO MAINT BUILDINGS 2,489 2,208 11,766 30,000 38 30,000 10,000 530-530-500-60601 SVC TO MAINT AUTO 5,917 17,806 10,595 8,300 5,654 7,500 8,300 530-530-500-60604 SVC TO MAINT OTHER EQUIPMENT 40,678 34,430 78,269 100,000 24,587 100,000 100,000 530-530-500-60607 MAINT SHOP CHARGES 21,311 23,253 22,147 29,181 19,454 29,181 25,810 530-530-500-60609 MATERIALS 2,554 4,816 5,263 5,300 2,661 5,300 5,300 530-530-500-60613 SVC TO MAINT COLL/DIST SYSTEMS 31,030 13,387 29,361 40,000 3,414 30,000 40,000 530-530-500-60616 INSURANCE LIABILITY 62,844 71,210 78,527 78,527 78,527 78,527 85,000 530-530-500-60617 FLOOD INSURANCE 3,983 3,987 3,987 4,000 0 4,000 4,000 530-530-500-60618 UTILITIES EXPENSE 133,920 137,849 103,562 165,570 66,310 133,000 152,000 530-530-500-60620 TELEPHONE 1,212 1,232 1,220 1,453 778 1,453 1,500 530-530-500-60621 TIPPING FEES 12,283 23,907 24,436 25,000 0 15,000 25,000 530-530-500-60629 LAB SUPPLIES 3,287 4,838 6,003 7,000 5,972 7,000 9,000 530-530-500-60639 OFFICE SUPPLIES 0 198 292 500 236 500 500 530-530-500-60640 POSTAGE 5,029 8,400 7,800 8,250 5,400 8,250 9,500 530-530-500-60644 JANITORIAL SUPPLIES 119 44 141 300 88 300 300 530-530-500-60646 CHEMICALS 11,472 22,732 18,374 30,000 7,415 30,000 30,000 530-530-500-60648 GAS, OIL & LUBRICANTS 4,485 4,434 6,756 8,000 2,468 6,000 8,000 530-530-500-60654 SMALL TOOLS 1,492 1,887 1,937 2,100 1,327 2,100 2,100 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 36 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget 530-530-500-60656 SAFETY 1,648 1,522 1,556 2,100 1,511 2,100 2,100 530-530-500-69999 MINOR CAPITAL 2,598 6,410 3,043 3,000 0 3,000 3,000 530-530-500-70700 WRITE-OFF @ 10 YR + 2,972 (2,610) 12,161 203 0 200 200 Total O & M 624,313 604,600 705,305 984,620 389,936 886,285 976,866 530-530-500-80639 EXPANSION 0 0 0 0 0 0 0 530-530-500-80810 DEBT PRINCIPAL 0 0 0 133,221 157,280 157,280 162,147 530-530-500-80812 DEBT INTEREST 114 0 0 148,058 0 0 124,641 530-530-500-90905 BUILDING IMPROVEMENTS 0 0 0 0 0 0 0 530-530-500-90908 VEHICLES CAPITAL OUTLAY 51,365 0 0 0 0 0 0 530-530-500-90912 OTHER CAPITAL PURCHASES 12,402 9,201 0 11,000 0 11,000 100,000 530-530-500-90914 INFRASTRUCTURE UPGRADE 467 167,277 938,991 5,960,000 94,779 369,000 5,140,000 530-530-500-90936 LAND PURCHASE 0 500 0 0 0 0 0 530-530-500-90944 ASSETS TRANSFERRED 0 0 0 0 0 0 0 530-530-500-90998 ASSET ACQUISITION (123,438) (1,460,982) (941,691) 0 0 0 0 530-530-500-90999 DEPRECIATION EXPENSE 320,933 414,876 408,614 0 0 0 0 Capital Expense 261,843 (869,128) 405,914 6,252,279 252,059 537,280 5,526,788 1,100,810 61,960 1,490,481 7,672,971 883,062 1,769,360 6,931,675 530-530-500-95100 CONTINGENCY 63,547 0 0 3,273,218 0 6,859,971 2,802,319 530-530-500-95150 CAPITAL RESERVE 0 0 0 325,000 0 112,500 325,000 530-530-500-95158 WIFA & USDA RESERVE 0 0 0 0 0 0 0 Contingency/Reserve Total 63,547 0 0 3,598,218 0 6,972,471 3,127,319 1,164,357 61,960 1,490,481 11,271,189 883,062 8,741,831 10,058,994 Ending Balance 354,812 1,539,450 1,809,578 1 1,237,745 0 0 Expense Total w Cont/Reserves Total Expenses F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 37 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget WASTEWATER 2 (WR) 531-101-500-43725 CONTRIBUTION FUND EQUITY 0 0 0 990,824 0 1,270,683 1,181,311 531-101-500-43736 RESERVE - CAPITAL 0 0 0 1,635,050 0 1,277,810 1,635,050 Total Beginning Budget 0 0 0 2,625,874 0 2,548,493 2,816,361 531-101-500-46400 CONTRIBUTIONS REC'D 0 0 0 0 0 0 0 531-101-500-46459 INTEREST INCOME 79,253 92,073 83,893 60,000 46,697 62,263 60,000 531-101-500-46564 SEWER INSTALLATION 0 0 0 0 0 0 0 531-101-500-46570 SEWER BASE FEE 889,796 925,879 1,018,481 941,447 719,349 959,132 959,132 531-101-500-46571 SEWER USAGE FEE 226,950 294,727 320,573 324,407 213,033 284,044 319,549 531-101-500-46573 INSPECTION & TESTING FEES 0 0 0 0 0 0 0 531-101-500-46590 CONNECTION FEE 308,133 363,597 215,693 150,000 61,627 82,169 85,000 531-101-500-46620 CONTRACTED SERVICES REIMB 0 0 0 0 0 0 0 531-101-500-48875 MISCELLANEOUS REVENUES 0 0 0 0 0 0 0 Total "New" Revenue 1,504,132 1,676,276 1,638,640 1,475,854 1,040,706 1,387,608 1,423,681 Total Revenue 1,504,132 1,676,276 1,638,640 4,101,728 1,040,706 3,936,101 4,240,042 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 38 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget WASTEWATER 2 (WR) 531-531-500-50100 SALARIES & WAGES FULL-TIME 216,475 209,516 265,287 318,414 162,832 229,610 280,000 531-531-500-50108 SALARIES ON CALL/STIPEND 405 0 2,017 0 2,366 3,155 4,000 531-531-500-50125 COMP TIME - USED 2,631 872 901 1,000 140 187 1,000 531-531-500-50140 SICK TIME 10,312 4,593 7,026 7,500 3,352 4,469 7,500 531-531-500-50150 OVERTIME 15,537 12,983 6,016 17,000 9,022 12,029 17,000 Total Salaries 245,360 227,964 281,247 343,914 177,712 249,450 309,500 531-531-500-50210 FICA EXPENSE 18,988 17,098 21,033 25,817 13,264 19,083 24,680 531-531-500-50212 INDUSTRIAL INSURANCE 10,066 14,362 16,425 11,569 10,342 14,568 13,850 531-531-500-50221 STATE RETIREMENT EXP 30,081 27,315 34,010 32,936 21,005 30,657 38,100 531-531-500-50223 STATE RETIREMENT GASB 68 30,621 (31,043) (59,987) 0 0 0 0 531-531-500-50232 HEALTH INSURANCE 36,959 26,966 31,343 32,204 19,561 32,390 37,750 531-531-500-50233 DENTAL INSURANCE 2,310 1,914 2,104 2,068 1,363 2,294 2,740 531-531-500-50234 LIFE INSURANCE 87 58 145 71 40 61 75 Total P.R.E. 129,112 56,670 45,073 104,665 65,575 99,054 117,195 531-531-500-60020 CONTRACTED SERVICES REIMB 0 0 0 0 0 0 0 531-531-500-60104 CLOTHING ALLOWANCE 1,620 863 563 2,030 1,119 2,030 2,000 531-531-500-60109 MISC LABS & CDL PHYSICALS 335 50 125 250 0 250 250 531-531-500-60112 TRAINING & TRAVEL 1,038 3,198 2,198 6,000 0 3,500 6,000 531-531-500-60114 MEMBERSHIP & DUES 0 0 0 500 38 38 500 531-531-500-60118 LICENSES & PERMITS 2,500 3,555 0 5,000 0 4,000 5,000 531-531-500-60302 DATA PROCESSING 434 568 1,152 5,500 600 600 1,500 531-531-500-60305 OTHER CONTRACT SERVICES 166,082 233,011 106,749 130,000 40,173 130,000 130,000 531-531-500-60308 OTHER PROFESSIONAL SERVICES 51,366 40,669 7,809 50,000 3,344 15,000 35,000 531-531-500-60310 ADMIN CHARGE - GF 112,543 102,150 127,630 173,808 115,872 173,808 160,134 531-531-500-60317 ADMIN CHARGE - PS & CIP 25,261 33,423 36,551 41,573 27,716 41,573 43,754 531-531-500-60320 VEHICLE LEASING 0 0 19,416 30,000 12,052 30,000 37,000 531-531-500-60406 BOOKS, PUBLICATIONS & MAPS 0 0 0 500 0 500 500 531-531-500-60599 INTERNET 702 457 0 660 509 660 1,000 531-531-500-60600 SVC TO MAINT BUILDINGS 320 531 523 1,000 0 1,000 1,000 531-531-500-60601 SVC TO MAINT AUTO 1,429 1,390 1,100 2,500 2,549 3,500 3,000 531-531-500-60602 SVC TO MAINT OFFICE EQUIPMENT 0 0 0 500 0 500 500 531-531-500-60604 SVC TO MAINT OTHER EQUIPMENT 18,489 83,901 112,044 150,000 3,942 100,000 150,000 531-531-500-60607 MAINT SHOP CHARGES 21,311 23,313 22,147 29,181 19,454 29,181 25,810 531-531-500-60609 MATERIALS 2,539 4,218 1,571 4,500 1,913 4,500 4,500 531-531-500-60613 SVC TO MAINT COLL/DIST SYSTEMS 2,789 4,282 319 50,000 0 30,000 50,000 531-531-500-60616 INSURANCE LIABILITY 16,471 18,193 20,598 20,598 20,598 20,598 24,000 531-531-500-60618 UTILITIES EXPENSE 77,378 81,230 75,247 114,994 44,632 90,000 102,000 531-531-500-60620 TELEPHONE 675 949 1,333 848 369 848 800 531-531-500-60621 TIPPING FEES 18,838 60,720 47,942 60,000 15,097 40,000 50,000 531-531-500-60622 RENTALS-LEASES-LOANS 0 0 0 0 0 0 0 531-531-500-60629 LAB SUPPLIES 5,512 8,575 6,681 10,000 5,463 10,000 12,000 531-531-500-60639 OFFICE SUPPLIES 0 0 326 750 203 750 750 531-531-500-60640 POSTAGE 3,016 3,221 3,733 4,800 2,489 4,800 5,000 531-531-500-60644 JANITORIAL SUPPLIES 137 134 13 200 64 200 200 531-531-500-60646 CHEMICALS 3,369 8,500 2,136 12,000 3,729 10,000 12,000 531-531-500-60648 GAS, OIL & LUBRICANTS 6,980 5,456 4,897 7,875 1,094 4,000 6,000 531-531-500-60654 SMALL TOOLS 1,457 300 1,415 1,700 295 1,000 1,700 531-531-500-60656 SAFETY 1,316 1,381 1,245 2,400 984 2,400 2,400 531-531-500-69999 MINOR CAPITAL 9,285 6,530 8,027 10,000 0 5,000 5,000 531-531-500-70700 WRITE-OFF @ 10 YR + (16.00) 1043.00 (17.00) 1,500 0 0 1,500 Total O & M 553,176 731,811 613,473 931,167 324,298 760,236 880,797 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 39 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget 531-531-500-90908 VEHICLES CAPITAL OUTLAY 51,365 0 0 0 0 0 0 531-531-500-90912 OTHER CAPITAL PURCHASES 12,402 9,201 0 11,000 0 11,000 0 531-531-500-90914 INFRASTRUCTURE UPGRADE 467 0 0 0 0 0 40,000 531-531-500-90944 ASSETS TRANSFERRED 0 0 0 0 0 0 0 531-531-500-90998 ASSET ACQUISITION (62,680) (9,201) 0 0 0 0 0 531-531-500-90999 DEPRECIATION EXPENSE 746,845 750,115 742,454 0 0 0 0 Capital Expense 748,399 750,115 742,454 11,000 0 11,000 40,000 1,676,047 1,766,560 1,682,247 1,390,746 567,585 1,119,740 1,347,492 531-531-500-95100 CONTINGENCY 0 0 0 1,075,930 0 1,538,551 1,257,500 531-531-500-95150 CAPITAL RESERVE 0 0 0 1,635,050 0 1,277,810 1,635,050 Contingency/Reserve Total 0 0 0 2,710,980 0 2,816,361 2,892,550 1,676,047 1,766,560 1,682,247 4,101,726 567,585 3,936,101 4,240,042 Ending Balance (171,915) (90,284) (43,607) 2 473,121 0 0 Expense Total w Cont/Reserves Total Expenses F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 40 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget AIRPORT 580-101-580-43725 CONTRIBUTION FUND EQUITY 0 0 0 2,567,004 0 201,594 869,536 580-101-580-43736 RESERVE - CAPITAL 0 0 0 0 0 0 0 Total Beginning Budget 0 0 0 2,567,004 0 201,594 869,536 580-101-580-42502 FEDERAL GRANTS 0 189,451 1,285,979 1,125,000 36,234 1,125,000 550,000 580-101-580-42503 ADOT GRANT 45,884 549,046 19,547 725,000 0 725,000 77,000 580-101-580-46459 INTEREST INCOME 3,793 15,198 (14,736) 7,425 (52) (69) 7,425 580-101-580-46525 AIRPORT FUEL SALES 485,523 405,573 482,967 405,000 268,237 442,858 405,000 580-101-580-46528 LANDING FEES 2,080 1,994 1,655 2,000 1,850 2,467 2,000 580-101-580-46529 RENT AIRPORT 35,976 31,956 36,635 30,000 37,963 33,041 30,000 580-101-580-46530 TIEDOWNS 3,396 3,995 4,093 3,800 1,351 1,801 3,800 580-101-580-46531 CALL-OUTS 2,010 3,750 3,000 3,000 1,400 1,867 3,000 580-101-580-48875 MISCELLANEOUS REVENUES 16,474 0 0 0 0 0 0 580-101-580-48876 OVERAGE/SHORTAGE 0 0 0 0 0 0 0 580-101-580-48878 TOWER USE 39,946 41,004 41,399 41,004 24,800 33,067 41,004 580-101-580-48880 SURPLUS OF TOWN PROPERTY 0 0 7,300 0 0 0 0 580-101-580-48882 INSURANCE/DAMAGE REIMBURSEME 0 0 0 0 0 0 0 580-101-580-49910 TRANSFER IN 150,000 0 0 0 0 0 0 580-101-580-49920 TRANSFER OUT 0 0 0 0 0 0 0 Total "New" Revenue 785,082 1,241,967 1,867,839 2,342,229 371,783 2,365,031 1,119,229 Total Revenue 785,082 1,241,967 1,867,839 4,909,233 371,783 2,566,625 1,988,765 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 41 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget AIRPORT 580-580-580-50100 SALARIES & WAGES FULL-TIME 48,364 50,246 56,305 52,544 36,423 49,452 55,170 580-580-580-50107 SALARIES & WAGES TEMP 0 0 0 0 0 0 0 580-580-580-50108 SALARIES ON CALL/STIPEND 0 0 0 0 0 0 0 580-580-580-50110 SALARIES & WAGES PART-TIME 0 0 0 0 0 0 0 580-580-580-50140 SICK TIME 0 0 0 0 0 0 0 Total Salaries 48,364 50,246 56,305 52,544 36,423 49,452 55,170 580-580-580-50210 FICA EXPENSE 3,561 3,639 4,007 4,380 2,649 3,783 4,415 580-580-580-50212 INDUSTRIAL INSURANCE 1,019 1,760 1,590 1,097 939 1,396 1,255 580-580-580-50221 STATE RETIREMENT EXP 5,916 6,196 6,552 6,063 4,128 6,078 6,815 580-580-580-50223 STATE RETIREMENT GASB 68 3,810 (1,641) (2,005) 0 0 0 0 580-580-580-50232 HEALTH INSURANCE 13,014 12,384 12,884 10,709 7,825 11,939 14,690 580-580-580-50233 DENTAL INSURANCE 878 810 810 638 472 742 810 580-580-580-50234 LIFE INSURANCE 21 23 21 23 16 22 25 Total P.R.E. 28,219 23,171 23,859 22,910 16,029 23,960 28,010 580-580-580-60104 CLOTHING ALLOWANCE 0 33 0 260 195 200 250 580-580-580-60112 TRAINING & TRAVEL 0 59 0 250 0 0 250 580-580-580-60114 MEMBERSHIP & DUES 140 354 0 100 38 100 150 580-580-580-60118 LICENSES & PERMITS 1,628 1,895 2,190 1,700 490 1,700 1,700 580-580-580-60200 CREDIT & ONLINE FEE'S 13,703 11,599 13,559 11,852 7,662 11,852 14,000 580-580-580-60302 DATA PROCESSING 0 0 0 0 0 0 2,000 580-580-580-60305 OTHER CONTRACT SERVICES 11,367 13,961 11,278 10,000 (2,410) 2,000 10,000 580-580-580-60308 OTHER PROFESSIONAL SERVICES 0 0 0 0 0 30,000 580-580-580-60309 SUNDRIES 0 0 0 0 0 0 0 580-580-580-60310 ADMIN CHARGE - GF 69,556 72,379 68,665 83,762 55,841 83,762 80,914 580-580-580-60318 ENVIRONMENTAL ASSESSMENT 0 0 0 0 0 0 0 580-580-580-60320 VEHICLE LEASING 0 0 5,748 12,000 5,468 9,000 10,000 580-580-580-60401 MARKETING 0 1,700 757 3,000 87 3,000 3,000 580-580-580-60599 INTERNET 1,466 1,466 733 1,500 1,446 1,500 3,000 580-580-580-60600 SVC TO MAINT BUILDINGS 142 496 239 3,000 53 100 3,000 580-580-580-60601 SVC TO MAINT AUTO 424 1,363 323 1,000 219 800 1,000 580-580-580-60603 SVC TO MAINT COMM EQUIPMENT 0 0 0 300 0 0 300 580-580-580-60604 SVC TO MAINT FUEL SYSTEM 3,906 14,641 4,848 7,000 0 7,000 7,000 580-580-580-60606 GROUNDS MAINTENANCE 4,638 607 2,312 8,000 284 2,000 5,000 580-580-580-60616 INSURANCE LIABILITY 17,685 18,564 20,333 20,333 20,333 20,333 22,500 580-580-580-60618 UTILITIES EXPENSE 13,352 14,253 18,063 20,500 9,785 23,500 25,000 580-580-580-60620 TELEPHONE 3,289 3,354 3,206 3,247 2,240 3,247 1,500 580-580-580-60639 OFFICE SUPPLIES 20 38 36 300 154 50 100 580-580-580-60644 JANITORIAL SUPPLIES 0 0 0 250 0 200 250 580-580-580-60648 GAS, OIL & LUBRICANTS 2,100 1,951 1,325 1,800 494 1,200 1,500 580-580-580-60654 SMALL TOOLS 325 383 180 400 89 200 300 580-580-580-60656 SAFETY 0 0 0 400 0 300 400 580-580-580-69999 MINOR CAPITAL 0 0 0 6,000 4,990 6,000 8,000 580-580-580-70716 PURCH OF RESALE FUEL 224,083 267,044 281,196 337,885 169,912 337,885 337,885 580-580-580-70717 PURCH OF RESALE FUEL - ASSET 54,937 (9,710) (40,284) 30,000 (17,252) (17,252) 30,000 Total O & M 422,761 416,430 394,707 564,839 260,118 498,677 598,999 580-580-580-90908 VEHICLES CAPITAL OUTLAY 0 0 0 0 0 0 0 580-580-580-90911 APRON DESIGN #20- 2015 0 0 0 0 0 0 0 580-580-580-90912 OTHER CAPITAL PURCHASES 0 0 0 1,125,000 38,142 1,125,000 0 580-580-580-90913 LIGHTING UPGRADES 62,348 516,154 4,112 0 0 0 0 580-580-580-90915 PAVEMENT PRESERVATION 0 26,182 0 0 0 0 550,000 580-580-580-90917 T-HANGARS 0 0 0 0 0 0 0 580-580-580-90921 APRON RECONSTRUCTION 0 1,884,991 154,457 0 0 0 0 580-580-580-90923 AIRPORT MASTER PLAN #19 - 2013 0 0 0 0 0 0 0 580-580-580-90927 MID-FIELD APRON #22 - 2016 0 0 0 0 0 0 0 580-580-580-90929 MID-FIELD APRON #23 - 2016 0 0 0 0 0 0 0 580-580-580-90932 MID-FIELD APRON #24 - 2019 0 0 0 0 0 0 0 580-580-580-90934 OFFICE EQUIPMENT 0 0 0 0 0 0 0 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 42 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget 580-580-580-90936 LAND PURCHASE 0 0 0 0 0 0 0 580-580-580-90944 ASSETS TRANSFERRED 0 0 0 0 0 0 0 580-580-580-90998 ASSET ACQUISITION (3,831,261) (2,570,001) (2,120,482) 0 0 0 0 580-580-580-90999 DEPRECIATION EXPENSE 627,561 772,360 651,277 0 0 0 0 Capital Expense (3,141,352) 629,686 (1,310,636) 1,125,000 38,142 1,125,000 550,000 (2,642,008) 1,119,533 (835,765) 1,765,293 350,712 1,697,089 1,232,179 580-580-580-95100 CONTINGENCY 0 0 0 3,143,941 0 869,536 756,585 580-580-580-95150 CAPITAL RESERVE 0 0 0 0 0 0 0 0 0 0 3,143,941 0 869,536 756,585 (2,642,008) 1,119,533 (835,765) 4,909,234 350,712 2,566,625 1,988,765 Ending Balance 3,427,090 122,434 2,703,604 (1) 21,071 0 0 Contingency/Reserve Total Expense Total w Cont/Reserves Total Expenses F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 43 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget MAINTENANCE SHOP 600-101-600-43729 BUDGETED FUND BALANCE 0 0 0 37,280 0 45,557 33,287 Total Beginning Budget 0 0 0 37,280 0 45,557 33,287 600-101-600-46459 INTEREST INCOME 1,963 3,940 4,130 3,000 1,667 2,223 3,000 600-101-600-46460 LGIP LOSS 0 0 0 0 0 0 0 600-101-600-46611 GENERAL FUND CHARGES 13,136 11,644 13,104 10,861 10,038 13,384 13,000 600-101-600-46612 ENTERPRISE FUND CHARGES 213,107 232,529 221,471 291,814 194,542 259,389 258,100 600-101-600-48875 MISCELLANEOUS REVENUES 42 0 0 0 0 0 0 600-101-600-48880 SURPLUS OF TOWN PROPERTY 0 0 0 0 0 0 0 600-101-600-49910 TRANSFER IN 0 0 0 0 0 0 0 600-101-600-49920 TRANSFER OUT 0 0 0 0 0 0 0 Total "New" Revenue 228,248 248,113 238,705 305,675 206,247 274,996 274,100 Total Revenue 228,248 248,113 238,705 342,955 206,247 320,552 307,386 F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 44 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget MAINTENANCE SHOP 600-600-600-50100 SALARIES & WAGES FULL-TIME 79,791 90,970 90,970 128,552 65,236 97,455 125,279 600-600-600-50108 SALARIES ON CALL/STIPEND 0 0 0 613 0 0 0 600-600-600-50125 COMP TIME - USED 17 0 0 0 0 0 0 600-600-600-50140 SICK TIME 1,989 1,025 1,025 1,779 2,039 2,039 1,500 600-600-600-50150 OVERTIME 786 1,435 1,435 1,976 1,282 1,709 1,913 Total Salaries 82,583 93,430 93,430 132,920 68,557 101,203 128,692 600-600-600-50210 FICA EXPENSE 6,204 7,380 7,380 9,305 5,237 7,742 10,442 600-600-600-50212 INDUSTRIAL INSURANCE 1,513 3,146 3,146 2,215 1,267 3,408 2,393 600-600-600-50221 STATE RETIREMENT EXP 9,801 11,474 11,474 15,107 7,691 12,438 14,455 600-600-600-50223 STATE RETIREMENT GASB 68 24,829 (2,694) (2,694) 4,622 0 0 0 600-600-600-50232 HEALTH INSURANCE 14,780 7,306 7,306 15,188 5,949 11,833 15,237 600-600-600-50233 DENTAL INSURANCE 1,151 540 540 1,181 498 929 1,053 600-600-600-50234 LIFE INSURANCE 28 33 33 46 20 31 44 600-600-600-50235 VISION INSURANCE 0 0 0 0 0 0 0 Total P.R.E. 58,306 27,185 27,185 47,664 20,662 36,380 43,625 600-600-600-60104 CLOTHING ALLOWANCE 540 447 447 356 293 400 700 600-600-600-60112 TRAINING & TRAVEL 1,189 118 118 3,200 (751) 1,500 8,000 600-600-600-60114 MEMBERSHIP & DUES 480 430 430 440 488 600 545 600-600-600-60302 DATA PROCESSING 6,216 5,117 5,117 416 0 3,500 7,000 600-600-600-60305 OTHER CONTRACT SERVICES 2,307 0 0 958 252 2,000 2,000 600-600-600-60308 OTHER PROFESSIONAL SERVICES 0 679 679 1,493 100 1,600 1,600 600-600-600-60320 VEHICLE LEASING 0 0 0 0 2,140 10,000 25,000 600-600-600-60406 BOOKS, PUBLICATIONS & MAPS 0 0 0 0 0 0 0 600-600-600-60597 AUTO PARTS 14,448 14,954 14,954 12,751 9,856 18,000 13,000 600-600-600-60599 INTERNET 1,428 1,428 1,428 833 0 1,450 1,375 600-600-600-60600 SVC TO MAINT BUILDINGS 1,167 767 767 356 7,367 4,000 4,000 600-600-600-60601 SVC TO MAINT AUTO 294 587 587 142 364 1,000 1,000 600-600-600-60604 SVC TO MAINT OTHER EQUIPMENT 1,471 1,003 1,003 385 734 1,400 1,400 600-600-600-60616 INSURANCE LIABILITY 29,003 32,780 32,780 36,073 36,073 36,073 38,500 600-600-600-60618 UTILITIES EXPENSE 13,872 8,624 8,624 8,186 4,983 10,700 10,700 600-600-600-60620 TELEPHONE 436 436 436 437 218 550 550 600-600-600-60639 OFFICE SUPPLIES 487 500 700 600-600-600-60644 JANITORIAL SUPPLIES 325 63 63 9 45 400 400 600-600-600-60646 CHEMICALS 38 0 0 0 0 100 100 600-600-600-60648 GAS, OIL & LUBRICANTS 2,448 3,501 3,501 1,122 2,343 3,000 3,000 600-600-600-60654 SMALL TOOLS 1,193 925 925 517 141 500 1,000 600-600-600-60656 SAFETY 295 373 373 295 0 500 500 600-600-600-69999 MINOR CAPITAL 0 5,647 5,647 271 313 2,000 2,000 Total O & M 77,150 77,879 78,366 68,240 64,959 99,773 123,070 600-600-600-90905 BUILDING IMPROVEMENTS 0 0 0 0 0 0 12,000 600-600-600-90908 VEHICLES CAPITAL OUTLAY 0 0 0 0 0 0 0 600-600-600-90912 OTHER CAPITAL PURCHASES 0 8,000 9,358 50,000 49,910 49,910 0 600-600-600-90934 OFFICE EQUIPMENT 0 0 0 0 0 0 0 600-600-600-90944 ASSETS TRANSFERRED 0 0 0 0 0 0 0 600-600-600-90998 ASSET ACQUISITION 0 (8,000) (8,000) (9,358) 0 0 0 600-600-600-90999 DEPRECIATION EXPENSE 8,767 8,824 8,824 9,779 0 0 0 Capital Expense 8,767 8,824 10,182 50,421 49,910 49,910 12,000 226,806 207,318 209,163 299,245 204,088 287,266 307,386 600-600-600-95100 CONTINGENCY 0 0 0 0 0 33,287 0 226,806 207,318 209,163 299,245 204,088 320,552 307,386 Ending Balance 1,442 40,795 29,542 43,710 2,159 0 0 Expense Total w Cont/Reserves Total Expenses F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 45 of 46 4/30/2026 1:47 PM Detail 9 2022-23 2023-24 2024-25 2025-26 Mar-26 2025-26 2026-27 Actual Actual Actual Approved Budget YTD Actual Projected Actual Proposed Budget CAPITAL IMPROVEMENT 700-101-700-43729 BUDGETED FUND BALANCE 0 0 0 567,978 0 977,292 1,143,780 Total Beginning Budget 0 0 0 567,978 0 977,292 1,143,780 700-101-700-42503 STATE GRANT/LOAN 0 0 0 173,476 0 98,476 75,000 700-101-700-42504 COUNTY GRANTS 0 0 0 0 0 0 0 700-101-700-44800 INTERGOVERNMENTAL GRANTS 0 0 0 0 0 0 0 700-101-700-46400 CONTRIBUTIONS REC'D 0 0 0 0 0 0 0 700-101-700-48875 MISCELLANEOUS REVENUES 0 1 0 0 0 0 0 700-101-700-49910 TRANSFER IN 200,000 1,000,000 300,000 300,000 0 300,000 0 700-101-700-49920 TRANSFER OUT 0 0 0 0 0 0 0 Total "New" Revenue 200,000 1,000,001 300,000 473,476 0 398,476 75,000 Total Revenue 200,000 1,000,001 300,000 1,041,454 0 1,375,768 1,218,780 CAPITAL IMPROVEMENT 700-700-700-60317 ADMIN CHARGE - PS & CIP 28,869 38,198 41,773 47,512 31,675 47,512 50,004 700-700-700-80810 DEBT PRINCIPAL 0 0 0 0 0 0 0 700-700-700-80812 DEBT INTEREST 0 0 0 0 0 0 0 700-700-700-90902 COFFINGER PARK 22,712 44,250 488,431 125,000 136 86,000 39,000 700-700-700-90903 WW INFRASTRUCTURE - 2013 0 0 0 0 0 0 0 700-700-700-90904 IT & COMMUNICATION UPGRADE 42,572 59,958 103,071 0 0 0 0 700-700-700-90908 FUEL TANKS - 2015 0 0 0 0 0 0 0 700-700-700-90916 COUNTRY CLUB RD - 2015 0 0 0 0 0 0 0 700-700-700-90918 YUCCA WATERLINE 0 0 0 0 0 0 0 700-700-700-90921 BLDG & PARK SECURITY 51,737 0 46,491 0 0 0 0 700-700-700-90923 COMM CTR IMPROVEMENTS 0 0 0 0 0 0 0 700-700-700-90924 RETAINING WALLS 0 0 0 0 0 0 0 700-700-700-90925 NON PUB SFTY VEHICLES 0 0 0 0 0 0 0 700-700-700-90928 PUBLIC SAFETY VEHICLES - 2015 0 0 0 0 0 0 0 700-700-700-90931 LIFT STATIONS - 2014 0 0 0 0 0 0 0 700-700-700-90935 DOWNTOWN IMPROVEMENTS 0 0 0 0 0 0 0 700-700-700-90938 LAND/BUILDING PURCHASES 0 0 0 0 0 0 0 700-700-700-90941 WESTSIDE SEWER - 2016 0 0 0 0 0 0 0 700-700-700-90942 CITIZENS PARTICIPATION 0 0 0 0 0 0 0 700-700-700-90943 FACILITY IMPROVEMENTS 605,995 34,099 168,772 173,476 36,659 98,476 75,000 700-700-700-90944 ASSETS TRANSFERRED 0 0 0 0 0 0 0 700-700-700-90948 DOWNTOWN IMPROVEMENTS 0 77,320 0 0 0 0 0 700-700-700-90950 WISHING WELL PARK & RIVERWALK 0 0 0 0 0 0 0 700-700-700-90951 MISC EQUIPMENT 0 0 0 0 0 0 0 700-700-700-90952 OUTDOOR RECREATION PROGRAMS 0 0 0 0 0 0 0 700-700-700-90953 MC GUIRE PARK 0 7,705 0 0 0 0 0 700-700-700-90954 SIGNAGE 0 0 0 0 0 0 0 700-700-700-90955 COUNCIL CHAMBERS - 2015 0 0 0 0 0 0 0 700-700-700-90956 PUB SFTY EQUIP & RADIO SYSTEM 0 0 0 0 0 0 0 700-700-700-90957 STREETS-SIDEWALKS-CURBS 0 0 0 0 0 0 0 700-700-700-90959 PW & CS OFFICES 0 13,641 0 0 0 0 0 700-700-700-90960 TEGNER ARTS & CULTURAL DISTRIC 0 0 0 0 0 0 0 700-700-700-90961 SUNSET PARK 15,909 63,235 54,229 0 4,703 0 250,000 700-700-700-90963 FORPAUGH (WREDP) - 2016 0 0 0 0 0 0 0 700-700-700-90964 FRONTIER STREET IMPROVEMENTS 0 0 0 0 0 0 0 767,794 338,406 902,767 345,988 73,173 231,988 414,004 700-700-700-95100 CONTINGENCY 0 0 0 695,465 0 1,143,780 804,776 767,794 338,406 902,767 1,041,453 73,173 1,375,768 1,218,780 (567,794) 661,595 (602,767) 1 (73,173) 0 0 Ending Balance Total Expenses Expense Total w Cont/Reserves F:\Robert-M\Budget\FY 2026-27\Budget - Main 27 Detail 46 of 46 4/30/2026 1:47 PM