Final Budget Documents

Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
GENERAL FUND
100-101-000-43729
BUDGETED FUND BALANCE
0
0
12,275,518
16,646,867
15,174,209
100-101-000-43735
RESERVE
0
0
5,654,653
4,707,016
4,402,961
100-101-000-43736
RESERVE - CAPITAL
0
0
1,000,000
1,000,000
1,000,000
Total Beginning Budget
0
0
18,930,171
22,353,883
20,577,170
100-101-000-42503
STATE GRANT/LOAN
113,340
276,042
115,000
126,395
115,000
100-101-000-44110
PRIMARY PROP TAX
510,919
542,986
615,000
615,000
628,450
100-101-000-44120
PRIOR PERIOD TAX
76,230
4,839
30,000
35,000
35,000
100-101-000-44210
LOCAL SALES TAX
9,885,881
8,748,462
8,500,000
8,215,000
8,000,000
100-101-000-44210
PROP 207 SMART & SAFE
0
0
0
0
0
100-101-000-44418
AUTO LIEU TAX
436,093
436,544
440,469
440,469
448,472
100-101-000-44420
STATE SALES TAX/TPT
1,162,084
1,196,975
1,253,365
1,253,365
1,247,827
100-101-000-44422
STATE INCOME TAX/URS
2,098,733
1,727,989
1,618,005
1,618,005
1,747,160
100-101-000-44800
INTERGOVERNMENTAL AGREEMENT
176,718
334,593
315,000
315,000
315,000
100-101-000-45489
BANNER FEES
1,280
1,440
1,200
1,200
1,200
100-101-000-45490
COMM & REC CENTER RENTALS
29,975
45,491
33,831
33,875
33,875
100-101-000-45491
SWIM POOL ADMISSION
30,918
21,220
24,629
22,000
22,000
100-101-000-45494
PARK FEES
7,951
648
7,950
7,500
7,500
100-101-000-45495
RECREATION PROGRAMS
30,507
21,436
22,647
20,000
20,000
100-101-000-46400
CONTRIBUTIONS REC'D
8,529
7,102
20,000
7,000
7,000
100-101-000-46432
CABLE AGREEMENT
53,448
45,728
52,000
52,000
50,760
100-101-000-46434
POLE ATTACHMENT
7,970
7,970
7,970
7,970
7,970
100-101-000-46436
SOUTHWEST GAS FRANCHISE
31,189
38,572
30,000
30,000
30,000
100-101-000-46438
APS FRANCHISE
226,783
246,011
215,000
215,000
215,000
100-101-000-46441
LIQUOR LICENSE FEES
3,425
3,475
3,325
3,600
3,500
100-101-000-46444
OCCUPATIONAL FEES
64,341
57,768
64,000
64,000
60,000
100-101-000-46445
OTHER PERMIT FEES
168,566
169,141
165,000
146,725
146,725
100-101-000-46459
INTEREST INCOME
1,399,448
1,149,369
1,400,000
1,200,000
1,200,000
100-101-000-46460
LGIP LOSS
0
299
0
0
0
100-101-000-46463
TOWN RENTALS
24,230
19,424
26,149
19,864
20,000
100-101-000-46470
LIBRARY - MISC REVENUES
1,041
1,525
1,000
2,065
2,000
100-101-000-46471
LIBRARY - COPIES
2,051
2,422
2,000
1,603
2,000
100-101-000-46473
LIBRARY - MATERIALS SOLD
0
0
0
0
100-101-000-46474
LIBRARY - OVERAGE/SHORTAGE
0
0
0
0
100-101-000-46481
ZONING & SUBDIVISION FEES
6,850
5,910
6,850
5,500
5,500
100-101-000-46483
NEW BLDG PERMIT FEES
474,378
508,574
450,000
400,000
400,000
100-101-000-46620
CONTRACTED SERVICES REIMB
249,449
213,888
90,000
59,000
59,000
100-101-000-47452
PUBLIC SAFETY - RENTAL & REIMB
127,887
35,561
50,000
32,500
32,500
100-101-000-47453
FIRE - IGA
867,512
764,756
850,000
800,000
800,000
100-101-000-47465
FINES & COURT CHARGES
220,481
177,383
200,000
174,368
175,000
100-101-000-47467
POLICE MISC FEES
9,855
10,842
9,000
10,677
10,500
100-101-000-47469
ADMIN CHARGE - GF
983,250
1,100,465
1,260,501
1,260,501
1,339,103
100-101-000-47471
ADMIN CHARGE - PS & CIP
238,737
261,081
296,953
296,953
312,526
100-101-000-47510
RESTITUTION
1,653
3,561
1,500
1,500
1,500
100-101-000-48821
EVENT STAFF/EQUIPMENT USE
54,318
47,950
40,000
33,000
33,000
100-101-000-48830
CREDIT/DEBIT FEES
8,016
32,688
12,000
9,275
9,275
100-101-000-48875
MISCELLANEOUS REVENUES
33,717
237,460
35,000
35,000
35,000
100-101-000-48880
SURPLUS OF TOWN PROPERTY
23,262
28,815
576,000
589,113
25,000
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
100-101-000-48882
INSURANCE/DAMAGE REIMBURSEME
129,945
4,299
7,500
28,933
7,500
100-101-000-49910
TRANSFER IN
0
0
0
0
0
100-101-000-49920
TRANSFER OUT
(1,698,903)
(1,398,902)
(2,498,902)
(2,498,902)
(2,898,902)
100-101-000-49999
CAPITAL LEASE PROCEEDS
0
0
0
0
0
Total "New" Revenue
18,282,057
17,141,802
16,349,942
15,690,054
14,712,941
Total Revenue
18,282,057
17,141,802
35,280,113
38,043,937
35,290,111
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
FINANCE
100-105-105-50100
SALARIES & WAGES FULL-TIME
320,223
328,928
409,243
333,319
430,000
100-105-105-50125
COMP TIME - USED
19
0
1,000
848
1,750
100-105-105-50140
SICK TIME
7,071
28,813
26,750
7,957
26,750
100-105-105-50150
OVERTIME
56
3,736
3,700
8,000
6,000
Total Salaries
327,369
361,477
440,693
350,124
464,500
100-105-105-50210
FICA EXPENSE
24,214
26,602
33,829
26,784
34,400
100-105-105-50212
INDUSTRIAL INSURANCE
962
854
679
827
800
100-105-105-50221
STATE RETIREMENT EXP
39,059
37,894
46,830
43,030
53,105
100-105-105-50232
HEALTH INSURANCE
34,375
46,093
40,377
50,536
67,038
100-105-105-50233
DENTAL INSURANCE
2,867
2,811
2,754
2,945
3,535
100-105-105-50234
LIFE INSURANCE
124
87
136
123
175
100-105-105-50235
VISION INSURANCE
0
0
0
0
0
Total Total P.R.E.
101,601
114,341
124,605
124,246
159,053
100-105-105-60104
CLOTHING ALLOWANCE
0
0
0
401
500
100-105-105-60112
TRAINING & TRAVEL
2,515
598
4,000
2,000
4,000
100-105-105-60114
MEMBERSHIP & DUES
1,481
1,046
1,490
742
1,490
100-105-105-60200
CREDIT & ONLINE FEE'S
0
220
0
0
0
100-105-105-60300
AUDITING
67,953
88,300
91,750
91,750
91,750
100-105-105-60302
DATA PROCESSING & IT MAINT
248,095
50,930
100,026
70,000
100,026
100-105-105-60305
OTHER CONTRACT SERVICES
6,298
53,350
50,000
1,000
40,000
100-105-105-60403
PRINTING, BINDING & PHOTO
0
164
0
0
0
100-105-105-60406
BOOKS, PUBLICATIONS & MAPS
5
0
300
300
300
100-105-105-60620
TELEPHONE
331
565
412
600
525
100-105-105-60622
RENTALS-LEASES-LOANS
0
1,983
3,500
1,750
2,500
100-105-105-60639
OFFICE SUPPLIES
10,571
10,362
10,000
9,000
10,000
100-105-105-60640
POSTAGE
0
7,800
8,000
8,000
9,500
100-105-105-69215
PUBLIC OUTREACH
327
551
1,000
750
500
100-105-105-69999
MINOR CAPITAL
540
4,864
4,500
3,000
4,500
Total O & M
338,116
220,733
274,978
189,293
265,591
100-105-105-90934
OFFICE EQUIPMENT
0
12,724
0
0
0
Total Capital Expenses
0
12,724
0
0
0
Total Finance Expenses
767,086
709,275
840,276
663,663
889,144
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
GENERAL SERVICES
100-110-110-50115
SALARIES & WAGES COUNCIL
19,446
19,568
19,200
16,000
20,160
Total Salaries
19,446
19,568
19,200
16,000
20,160
100-110-110-50210
FICA EXPENSE
1,469
1,469
1,469
1,224
1,612
100-110-110-50211
UNEMPLOYMENT/TAXES
0
0
4,192
4,192
0
100-110-110-50212
INDUSTRIAL INSURANCE
45
(2,254)
35
25
35
100-110-110-50221
STATE RETIREMENT EXP
0
0
0
0
150,000
100-110-110-50222
EARLY RETIREMENT
0
0
0
0
0
Total Total P.R.E.
1,514
(785)
5,696
5,441
151,647
100-110-110-60020
CONTRACTED SERVICES REIMB
0
0
0
0
0
100-110-110-60103
EMPLOYEE DEVELOPMENT
33,172
419
0
0
0
100-110-110-60104
TUITION
14,936
0
0
0
0
100-110-110-60107
PERSONNEL
17,863
160
0
0
0
100-110-110-60112
TRAINING & TRAVEL
4,771
4,676
8,000
7,000
7,500
100-110-110-60114
MEMBERSHIP & DUES
13,886
10,174
14,000
14,000
14,000
100-110-110-60200
CREDIT & ONLINE FEE'S
10,649
34,666
33,000
0
33,000
100-110-110-60305
OTHER CONTRACT SERVICES
29,330
45,888
40,000
33,000
53,700
100-110-110-60307
PRISONER HOUSING
55,843
0
0
0
0
100-110-110-60308
OTHER PROFESSIONAL SERVICES
4,200
58,744
50,000
1,000
15,000
100-110-110-60311
JUDICIAL - PUBLIC DEFENDER
19,972
0
0
0
0
100-110-110-60320
VEHICLE LEASING
0
5,688
24,000
18,000
24,000
100-110-110-60401
MARKETING
3,664
0
1,000
400
1,000
100-110-110-60406
BOOKS, PUBLICATIONS & MAPS
57
0
500
100
500
100-110-110-60599
INTERNET
16,960
0
0
0
0
100-110-110-60601
SVC TO MAINT AUTO
332
310
2,000
1,250
1,750
100-110-110-60602
SVC TO MAINT OFFICE EQUIPMENT
2,813
6,595
5,000
2,000
4,000
100-110-110-60612
DAMAGE CLAIMS & REPLACEMENT
50,569
60,421
150,000
150,000
150,000
100-110-110-60616
INSURANCE LIABILITY
146,706
185,948
160,000
0
214,000
100-110-110-60620
TELEPHONE
22,630
24,344
25,920
25,920
26,000
100-110-110-60622
RENTALS-LEASES-LOANS
2,439
0
0
0
0
100-110-110-60624
PAPER SHREDDING
598
478
700
700
600
100-110-110-60639
OFFICE SUPPLIES
1,837
1,184
1,500
1,500
1,500
100-110-110-60640
POSTAGE
(1,398)
(7,466)
0
0
0
100-110-110-60648
GAS, OIL & LUBRICANTS
1,253
1,309
1,500
300
1,500
100-110-110-60675
COMMUNITY CONTRIBUTIONS
120,000
120,000
60,000
120,000
170,000
100-110-110-60680
CONTRIBUTIONS EXPENDED
1,873
319
5,000
5,000
0
100-110-110-69215
PUBLIC OUTREACH
6,384
6,760
10,000
3,500
8,500
100-110-110-69999
MINOR CAPITAL
1,072
10,796
9,000
0
5,000
Total O & M
582,411
571,413
601,120
383,670
731,550
100-110-110-80810
DEBT PRINCIPAL
0
0
0
0
0
100-110-110-80812
DEBT INTEREST
0
0
0
0
0
100-110-110-90912
OTHER CAPITAL PURCHASES
0
0
0
0
0
100-110-110-90934
OFFICE EQUIPMENT
0
0
0
0
0
100-110-110-90936
LAND PURCHASE
0
0
0
0
0
100-110-110-90944
ASSETS TRANSFERRED
0
0
0
0
0
Total Capital Expenses
0
0
0
0
0
Total General Services Expenses
603,371
590,196
626,016
405,111
903,357
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
TOWN MANAGER
100-116-110-50100
SALARIES & WAGES FULL-TIME
440,323
91,436
312,000
291,090
293,000
100-116-110-50110
SALARIES & WAGES PART-TIME
1,500
0
6,240
5,000
6,240
100-116-110-50125
COMP TIME - USED
43
0
500
133
500
100-116-110-50140
SICK TIME
7,002
2,124
2,500
2,351
2,500
100-116-110-50150
OVERTIME
147
0
500
0
500
Total Salaries
449,015
93,560
321,740
298,574
302,740
100-116-110-50210
FICA EXPENSE
32,479
6,960
33,200
22,841
23,440
100-116-110-50212
INDUSTRIAL INSURANCE
1,347
241
500
470
600
100-116-110-50221
STATE RETIREMENT EXP
52,574
8,332
45,958
36,695
36,185
100-116-110-50232
HEALTH INSURANCE
43,409
9,263
34,377
29,963
33,955
100-116-110-50233
DENTAL INSURANCE
4,180
1,383
2,383
2,123
3,000
100-116-110-50234
LIFE INSURANCE
109
21
127
86
85
100-116-110-50235
VISION INSURANCE
0
0
0
37
0
Total P.R.E.
134,098
26,200
116,545
92,215
97,265
100-116-110-60104
CLOTHING ALLOWANCE
0
0
500
500
500
100-116-110-60112
TRAINING & TRAVEL
8,135
1,954
7,500
7,500
7,500
100-116-110-60114
MEMBERSHIP & DUES
3,157
335
3,500
1,500
2,750
100-116-110-60302
DATA PROCESSING
5,401
841
1,000
500
500
100-116-110-60308
OTHER PROFESSIONAL SERVICES
48,820
1,900
95,000
10,000
95,000
100-116-110-60320
VEHICLE LEASING
0
728
0
0
0
100-116-110-60406
BOOKS, PUBLICATIONS & MAPS
0
0
500
0
500
100-116-110-60500
REGULAR STIPEND
0
1,700
0
31,750
20,000
100-116-110-60599
INTERNET
0
0
0
0
0
100-116-110-60601
SVC TO MAINT AUTO
167
162
500
500
500
100-116-110-60620
TELEPHONE
1,271
1,293
1,276
1,276
1,350
100-116-110-60639
OFFICE SUPPLIES
945
213
1,800
1,800
1,500
100-116-110-60648
GAS, OIL & LUBRICANTS
1,790
1,327
2,278
1,000
1,000
100-116-110-69215
PUBLIC OUTREACH
1,816
701
1,500
500
1,500
100-116-110-69999
MINOR CAPITAL
3,819
4,965
1,000
1,000
1,000
Total O & M
75,321
16,119
116,354
57,826
133,600
100-116-110-90908
VEHICLES CAPITAL OUTLAY
0
0
0
0
0
100-116-110-90912
OTHER CAPITAL PURCHASES
0
0
0
0
0
100-116-110-90934
OFFICE EQUIPMENT
0
0
0
0
0
Total Capital Expenses
0
0
0
0
0
Total Town Manager Expenses
658,434
135,879
554,639
448,615
533,605
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
HUMAN RESOURCES
100-118-110-50100
SALARIES & WAGES FULL-TIME
1,003
179,399
196,922
164,188
221,500
100-118-110-50125
COMP TIME - USED
0
1,053
0
1,250
470
100-118-110-50140
SICK TIME
0
2,606
2,725
2,500
2,725
100-118-110-50150
OVERTIME
0
275
1,000
500
1,000
Total Salaries
1,003
183,333
200,647
168,438
225,695
100-118-110-50210
FICA EXPENSE
0
13,100
10,528
12,886
17,720
100-118-110-50212
INDUSTRIAL INSURANCE
0
440
400
384
475
100-118-110-50221
STATE RETIREMENT EXP
0
21,709
14,574
20,452
27,355
100-118-110-50232
HEALTH INSURANCE
0
19,679
10,720
17,780
22,380
100-118-110-50233
DENTAL INSURANCE
0
1,380
625
1,436
1,385
100-118-110-50234
LIFE INSURANCE
0
46
58
81
85
Total P.R.E.
0
56,354
36,905
53,019
69,400
100-118-110-60103
EMPLOYEE DEVELOPMENT
0
30,014
36,000
35,000
40,000
100-118-110-60104
TUITION
0
11,133
20,000
20,000
20,000
100-118-110-60107
PERSONNEL
0
14,202
15,500
12,000
15,000
100-118-110-60112
TRAINING & TRAVEL
0
9,623
27,500
20,000
22,000
100-118-110-60114
MEMBERSHIP & DUES
0
1,141
1,500
1,500
1,500
100-118-110-60302
DATA PROCESSING
0
25,089
26,500
26,500
26,500
100-118-110-60305
OTHER CONTRACT SERVICES
0
45
35,500
30,500
40,500
100-118-110-60620
TELEPHONE
0
330
358
358
400
100-118-110-60639
OFFICE SUPPLIES
0
436
1,250
750
1,250
100-118-110-69215
PUBLIC OUTREACH
0
96
800
500
800
100-118-110-69999
MINOR CAPITAL
0
198
500
500
500
Total O & M
0
92,307
165,408
147,608
168,450
100-118-110-90912
OTHER CAPITAL PURCHASES
0
0
0
0
0
Total Capital Expenses
0
0
0
0
0
Total Human Resources Expenses
1,003
331,994
402,960
369,065
463,545
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
TOWN CLERK
100-121-110-50100
SALARIES & WAGES FULL-TIME
117,369
125,160
173,738
133,451
160,000
100-121-110-50107
SALARIES & WAGES TEMP
0
0
0
0
0
100-121-110-50110
SALARIES & WAGES PART-TIME
0
0
0
0
0
100-121-110-50125
COMP TIME - USED
43
0
43
0
0
100-121-110-50140
SICK TIME
254
1,165
300
0
2,000
100-121-110-50150
OVERTIME
0
0
0
0
0
Total Salaries
117,666
126,325
174,081
133,451
162,000
100-121-110-50210
FICA EXPENSE
8,655
9,275
10,499
10,209
12,800
100-121-110-50212
INDUSTRIAL INSURANCE
338
313
250
397
400
100-121-110-50221
STATE RETIREMENT EXP
13,226
14,782
14,534
16,401
19,760
100-121-110-50232
HEALTH INSURANCE
11,878
12,043
10,720
12,654
13,730
100-121-110-50233
DENTAL INSURANCE
909
889
625
950
889
100-121-110-50234
LIFE INSURANCE
60
58
58
55
58
100-121-110-50235
VISION INSURANCE
0
0
0
0
0
Total P.R.E.
35,066
37,360
36,686
40,667
47,637
100-121-110-60112
TRAINING & TRAVEL
446
899
1,850
1,000
1,000
100-121-110-60114
MEMBERSHIP & DUES
355
285
380
300
380
100-121-110-60301
MICRO FILMING
120
120
200
120
120
100-121-110-60302
DATA PROCESSING
20,013
18,243
19,000
17,000
34,000
100-121-110-60305
OTHER CONTRACT SERVICES
0
0
0
0
0
100-121-110-60400
ADVERTISING
3,382
5,610
6,000
6,000
6,000
100-121-110-60404
RECORDING
0
0
300
100
300
100-121-110-60620
TELEPHONE
0
0
0
0
0
100-121-110-60639
OFFICE SUPPLIES
209
743
1,000
800
800
100-121-110-60670
ELECTIONS
149
12,515
200
0
15,000
100-121-110-69213
BOARDS & COMMISSIONS
76
91
1,000
600
600
100-121-110-69215
PUBLIC OUTREACH
0
78
0
0
0
100-121-110-69999
MINOR CAPITAL
0
325
2,500
2,500
1,000
Total O & M
24,750
38,909
32,430
28,420
59,200
100-121-110-90912
OTHER CAPITAL PURCHASES
0
0
0
0
0
100-121-110-90934
OFFICE EQUIPMENT
0
0
0
0
0
Total Capital Expenses
0
0
0
0
0
Total Town Clerk Expenses
177,482
202,594
243,197
202,538
268,837
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
TOWN COURT
100-125-125-50100
SALARIES & WAGES FULL-TIME
188,290
177,007
190,720
181,189
201,340
100-125-125-50110
SALARIES & WAGES PART-TIME
6,627
35,635
42,763
32,677
74,250
100-125-125-50120
SALARIES & WAGES JUDGE
55,000
55,000
57,200
31,728
42,000
100-125-125-50125
COMP TIME - USED
0
0
0
0
0
100-125-125-50140
SICK TIME
5,869
8,588
5,500
4,667
5,500
100-125-125-50150
OVERTIME
206
0
285
0
285
Total Salaries
255,992
276,230
296,468
250,261
323,375
100-125-125-50210
FICA EXPENSE
18,851
20,213
23,955
19,145
25,220
100-125-125-50212
INDUSTRIAL INSURANCE
659
620
600
562
600
100-125-125-50221
STATE RETIREMENT EXP
25,556
28,036
30,162
30,757
38,930
100-125-125-50232
HEALTH INSURANCE
24,746
27,266
26,488
24,179
37,512
100-125-125-50233
DENTAL INSURANCE
1,908
2,269
1,742
1,832
2,144
100-125-125-50234
LIFE INSURANCE
69
92
69
57
70
100-125-125-50235
VISION INSURANCE
0
0
0
0
0
Total P.R.E.
71,789
78,496
83,016
76,533
104,476
100-125-125-60104
CLOTHING ALLOWANCE
244
133
600
600
600
100-125-125-60105
LAUNDRY & CLEANING
33
35
100
100
100
100-125-125-60112
TRAINING & TRAVEL
2,067
2,817
3,800
3,800
4,500
100-125-125-60114
MEMBERSHIP & DUES
435
616
700
700
860
100-125-125-60200
CREDIT & ONLINE FEE'S
4,494
3,394
3,600
3,600
3,600
100-125-125-60302
DATA PROCESSING
339
762
1,300
1,300
0
100-125-125-60305
OTHER CONTRACT SERVICES
8,773
8,328
10,800
10,800
12,500
100-125-125-60306
JURY TRIALS
315
870
2,000
1,000
2,000
100-125-125-60307
PRISONER HOUSING
0
60,400
50,000
50,000
0
100-125-125-60311
JUDICIAL - PUBLIC DEFENDER
0
15,120
15,000
15,000
15,000
100-125-125-60406
BOOKS, PUBLICATIONS & MAPS
320
417
500
100
500
100-125-125-60602
SVC TO MAINT OFFICE EQUIPMENT
0
799
1,000
200
1,300
100-125-125-60620
TELEPHONE
403
0
0
0
0
100-125-125-60622
RENTALS-LEASES-LOANS
8,080
11,018
12,000
9,400
10,000
100-125-125-60639
OFFICE SUPPLIES
2,680
3,168
2,500
2,500
0
100-125-125-69215
PUBLIC OUTREACH
47
32
300
300
300
100-125-125-69999
MINOR CAPITAL
0
0
0
0
0
Total O & M
28,230
107,909
104,200
99,400
51,260
100-125-125-90930
COMPUTER
0
0
0
0
0
100-125-125-90934
OFFICE EQUIPMENT
0
0
0
0
0
Total Capital Expenses
0
0
0
0
0
Total Town Court Expenses
356,011
462,635
483,684
426,194
479,111
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
TOWN ATTORNEY
100-130-125-60314
CONTRACT ATTORNEY - COURT
131,949
116,699
135,000
115,000
115,000
100-130-125-60315
CONTRACT ATTORNEY - GENERAL
137,603
171,842
150,000
167,550
189,000
Total O & M
269,552
288,541
285,000
282,550
304,000
Town Attorney Expenses
269,552
288,541
285,000
282,550
304,000
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
RECREATION
100-135-135-50100
SALARIES & WAGES FULL-TIME
293,415
178,396
196,426
171,958
207,000
100-135-135-50105
SALARIES & WAGES SEASONAL
76,280
98,038
189,287
145,000
165,000
100-135-135-50125
COMP TIME - USED
0
0
0
480
500
100-135-135-50140
SICK TIME
6,020
8,540
10,350
5,661
10,350
100-135-135-50150
OVERTIME
4,248
2,729
4,000
2,067
4,000
Total Salaries
379,963
287,703
400,063
325,166
386,850
100-135-135-50210
FICA EXPENSE
28,352
21,161
27,441
24,875
29,800
100-135-135-50212
INDUSTRIAL INSURANCE
11,198
8,181
7,500
9,246
9,600
100-135-135-50221
STATE RETIREMENT EXP
30,844
17,093
44,012
30,000
25,565
100-135-135-50232
HEALTH INSURANCE
38,369
14,879
23,227
22,633
26,705
100-135-135-50233
DENTAL INSURANCE
2,563
1,332
1,354
1,771
2,025
100-135-135-50234
LIFE INSURANCE
79
30
58
51
65
Total P.R.E.
111,405
62,676
103,592
88,577
93,760
100-135-135-60104
CLOTHING ALLOWANCE
2,242
2,912
2,500
2,000
2,000
100-135-135-60112
TRAINING & TRAVEL
3,529
6,238
6,000
6,000
5,000
100-135-135-60114
MEMBERSHIP & DUES
2,342
2,656
3,500
2,900
3,200
100-135-135-60302
DATA PROCESSING
7,535
7,922
8,400
8,400
9,000
100-135-135-60320
VEHICLE LEASING
4,800
9,382
10,000
10,000
10,000
100-135-135-60400
ADVERTISING
2,554
3,732
4,000
4,000
3,500
100-135-135-60406
BOOKS, PUBLICATIONS & MAPS
0
83
100
100
100
100-135-135-60601
SVC TO MAINT AUTO
0
0
0
65
300
100-135-135-60620
TELEPHONE
2,106
1,044
1,985
1,600
1,600
100-135-135-60635
EVENTS
47,519
57,503
60,000
60,000
78,000
100-135-135-60637
COMMUNITY PROGRAMS
5,748
4,817
5,000
5,000
6,500
100-135-135-60639
OFFICE SUPPLIES
724
911
500
500
500
100-135-135-60648
GAS, OIL & LUBRICANTS
87
391
500
500
500
100-135-135-60656
SAFETY
1,431
1,275
1,500
1,500
4,900
100-135-135-69215
PUBLIC OUTREACH
0
0
0
0
0
100-135-135-69999
MINOR CAPITAL
3,615
3,095
5,500
5,500
2,500
Total O & M
84,232
101,961
109,485
108,065
127,600
100-135-135-90908
VEHICLES CAPITAL OUTLAY
0
0
0
0
0
100-135-135-90912
OTHER CAPITAL PURCHASES
0
0
0
0
0
100-135-135-90934
OFFICE EQUIPMENT
0
0
0
0
0
Total Capital Expenses
0
0
0
0
0
Total Recreation Expenses
575,600
452,340
613,140
521,808
608,210
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
ECONOMIC DEVELOPMENT & PUBLIC OUTREACH 
100-140-140-50100
SALARIES & WAGES FULL-TIME
140,923
217,572
243,096
132,902
245,000
100-140-140-50140
SICK TIME
1,232
2,952
3,500
1,471
3,500
Total Salaries
142,155
220,524
246,596
134,373
248,500
100-140-140-50210
FICA EXPENSE
10,375
16,094
11,855
10,280
19,600
100-140-140-50212
INDUSTRIAL INSURANCE
414
549
500
346
500
100-140-140-50221
STATE RETIREMENT EXP
17,308
26,156
16,411
16,514
29,695
100-140-140-50232
HEALTH INSURANCE
18,118
29,551
12,766
21,208
33,690
100-140-140-50233
DENTAL INSURANCE
1,376
2,051
920
1,467
2,051
100-140-140-50234
LIFE INSURANCE
58
77
58
74
105
Total P.R.E.
47,649
74,478
42,510
49,889
85,641
100-140-140-60112
TRAINING & TRAVEL
2,064
3,905
5,000
2,000
3,000
100-140-140-60114
MEMBERSHIP & DUES
4,665
6,259
10,000
7,402
8,500
100-140-140-60302
DATA PROCESSING
280
7,734
10,000
4,000
13,000
100-140-140-60305
OTHER CONTRACT SERVICES
27,544
37,949
55,000
36,500
25,000
100-140-140-60320
VEHICLE LEASING
0
0
0
0
0
100-140-140-60407
MARKETING & TOURISM
2,351
11,575
15,000
10,000
42,500
100-140-140-60620
TELEPHONE
541
1,103
330
330
2,000
100-140-140-60639
OFFICE SUPPLIES
153
965
1,000
1,000
1,000
100-140-140-69215
PUBLIC OUTREACH
779
13,811
17,000
10,000
15,000
100-140-140-69999
MINOR CAPITAL
126
11,294
4,500
4,500
4,500
Total O & M
38,503
94,595
117,830
75,732
114,500
100-140-140-90908
VEHICLES CAPITAL OUTLAY
0
0
0
0
0
100-140-140-90912
OTHER CAPITAL PURCHASES
0
0
0
0
0
Total Capital Expenses
0
0
0
0
0
Total Economic Dev & Public Outreach Expenses
228,307
389,597
406,936
259,994
448,641
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
INFORMATION TECHNOLOGY
100-142-142-50100
SALARIES & WAGES FULL-TIME
415
109,969
140,264
92,597
142,000
100-142-142-50125
COMP TIME - USED
0
0
0
0
0
100-142-142-50140
SICK TIME
0
583
785
950
1,750
100-142-142-50150
OVERTIME
0
215
205
0
250
Total Salaries
415
110,767
141,254
93,547
144,000
100-142-142-50210
FICA EXPENSE
0
8,366
10,504
7,156
11,360
100-142-142-50212
INDUSTRIAL INSURANCE
0
230
100
213
250
100-142-142-50221
STATE RETIREMENT EXP
0
13,445
14,541
11,497
17,535
100-142-142-50232
HEALTH INSURANCE
0
13,285
7,899
18,543
26,035
100-142-142-50233
DENTAL INSURANCE
0
860
474
1,353
1,276
100-142-142-50234
LIFE INSURANCE
0
38
23
46
50
Total P.R.E.
0
36,224
33,542
38,809
56,506
100-142-142-60104
CLOTHING ALLOWANCE
0
0
300
300
300
100-142-142-60112
TRAINING & TRAVEL
0
571
2,500
1,000
2,500
100-142-142-60114
MEMBERSHIP & DUES
0
0
0
38
0
100-142-142-60302
DATA PROCESSING
0
4,132
8,000
4,000
8,000
100-142-142-60305
OTHER CONTRACT SERVICES
0
338,791
355,000
340,000
373,000
100-142-142-60325
IT MAINTENANCE
0
6,097
5,000
3,500
5,000
100-142-142-60599
INTERNET
0
11,208
16,072
16,072
17,500
100-142-142-60620
TELEPHONE
0
590
500
532
500
100-142-142-60639
OFFICE SUPPLIES
0
606
3,000
1,500
3,000
100-142-142-69999
MINOR CAPITAL
0
3,598
5,000
15,000
20,000
Total O & M
0
365,593
395,372
381,942
429,800
100-142-142-90908
VEHICLES CAPITAL OUTLAY
0
0
0
0
0
100-142-142-90912
OTHER CAPITAL PURCHASES
0
0
10,000
0
0
Total Capital Expenses
0
0
10,000
0
0
Total Information Technology Expenses
415
512,584
580,167
514,297
630,306
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
LIBRARY
100-145-145-50100
SALARIES & WAGES FULL-TIME
40,695
44,523
43,737
39,271
46,000
100-145-145-50107
SALARIES & WAGES TEMP
0
0
0
0
0
100-145-145-50110
SALARIES & WAGES PART-TIME
100,647
116,134
133,892
98,087
204,000
100-145-145-50125
COMP TIME - USED
0
0
0
0
0
100-145-145-50140
SICK TIME
2,977
3,139
2,950
2,500
2,950
100-145-145-50150
OVERTIME
0
0
0
0
0
Total Salaries
144,319
163,796
180,579
139,858
252,950
100-145-145-50210
FICA EXPENSE
10,966
12,425
13,416
10,699
19,125
100-145-145-50212
INDUSTRIAL INSURANCE
1,876
1,725
1,800
2,113
1,800
100-145-145-50221
STATE RETIREMENT EXP
10,126
10,519
5,047
14,175
12,400
100-145-145-50232
HEALTH INSURANCE
3,646
3,794
11,819
3,414
4,325
100-145-145-50233
DENTAL INSURANCE
246
246
711
225
246
100-145-145-50234
LIFE INSURANCE
6
13
35
11
12
100-145-145-50235
VISION INSURANCE
0
0
0
0
0
Total P.R.E.
26,866
28,722
32,828
30,637
37,908
100-145-145-60104
CLOTHING ALLOWANCE
477
177
300
150
150
100-145-145-60107
VOLUNTEER COSTS
0
458
500
500
250
100-145-145-60112
TRAINING & TRAVEL
612
1,145
1,200
1,200
1,200
100-145-145-60114
MEMBERSHIP & DUES
200
200
250
250
250
100-145-145-60302
DATA PROCESSING
9,372
6,548
7,200
7,200
7,000
100-145-145-60305
OTHER CONTRACT SERVICES
47,902
52,603
55,000
27,100
0
100-145-145-60400
ADVERTISING
0
46
500
300
300
100-145-145-60406
BOOKS, PUBLICATIONS & MAPS
1,259
2,469
3,500
3,500
3,500
100-145-145-60599
INTERNET
1,428
1,576
2,600
0
2,600
100-145-145-60602
SVC TO MAINT OFFICE EQUIPMENT
1,338
1,338
4,500
4,500
2,500
100-145-145-60618
UTILITIES EXPENSE
16,987
19,689
19,738
19,738
22,500
100-145-145-60620
TELEPHONE
165
165
159
159
175
100-145-145-60623
LIBRARY BLDG MAINTENANCE
162
4,573
1,000
500
3,000
100-145-145-60637
COMMUNITY PROGRAMS
2,559
2,497
2,500
2,000
2,000
100-145-145-60639
OFFICE SUPPLIES
3,221
6,220
6,500
5,500
6,500
100-145-145-60644
JANITORIAL SUPPLIES
12
0
1,000
500
500
100-145-145-69215
PUBLIC OUTREACH
510
235
250
0
0
100-145-145-69999
MINOR CAPITAL
5,760
1,377
2,300
2,000
2,000
Total O & M
91,964
101,316
108,997
75,097
54,425
100-145-145-90905
BUILDING IMPROVEMENTS
210,938
49,211
18,746
18,746
0
100-145-145-90912
OTHER CAPITAL PURCHASES
22,381
0
0
0
0
Total Capital Expenses
233,319
49,211
18,746
18,746
0
Total Library Expenses
496,468
343,045
341,150
264,338
345,283
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
PARKS & FACILITY MAINTENANCE
100-150-150-50100
SALARIES & WAGES FULL-TIME
384,665
527,384
620,495
497,421
625,000
100-150-150-50108
SALARIES ON CALL/STIPEND
179
221
3,640
0
2,500
100-150-150-50125
COMP TIME - USED
0
0
1,000
0
1,000
100-150-150-50140
SICK TIME
8,846
9,838
8,450
8,799
13,000
100-150-150-50150
OVERTIME
28,777
41,052
30,000
22,905
30,000
Total Salaries
422,467
578,495
663,585
529,125
671,500
100-150-150-50210
FICA EXPENSE
31,269
42,900
45,392
40,478
52,600
100-150-150-50212
INDUSTRIAL INSURANCE
19,898
17,556
17,500
17,289
17,500
100-150-150-50221
STATE RETIREMENT EXP
50,240
66,848
57,905
56,383
68,750
100-150-150-50232
HEALTH INSURANCE
55,999
74,851
68,682
57,788
83,885
100-150-150-50233
DENTAL INSURANCE
4,551
5,660
4,579
4,161
5,492
100-150-150-50234
LIFE INSURANCE
221
217
207
209
255
100-150-150-50235
VISION INSURANCE
0
0
0
0
0
Total P.R.E.
162,178
208,032
194,265
176,308
228,482
100-150-150-60104
CLOTHING ALLOWANCE
3,157
3,456
4,500
3,000
3,500
100-150-150-60105
LAUNDRY & CLEANING
6
0
150
150
150
100-150-150-60112
TRAINING & TRAVEL
7,354
7,094
10,000
2,000
8,000
100-150-150-60114
MEMBERSHIP & DUES
0
0
500
200
300
100-150-150-60118
LICENSES & PERMITS
855
1,188
1,000
1,000
1,500
100-150-150-60302
DATA PROCESSING
789
0
0
0
0
100-150-150-60305
OTHER CONTRACT SERVICES
190,279
101,180
125,000
125,000
130,000
100-150-150-60320
VEHICLE LEASING
36,494
78,893
120,000
112,000
115,000
100-150-150-60403
PRINTING, BINDING & PHOTO
0
163
500
500
500
100-150-150-60598
POOL MAINTENANCE
17,891
23,841
20,000
20,000
20,000
100-150-150-60599
INTERNET
5,632
5,127
7,157
7,157
7,000
100-150-150-60600
SVC TO MAINT BUILDINGS
67,520
108,090
90,000
75,000
80,000
100-150-150-60601
SVC TO MAINT AUTO
8,706
9,649
11,000
11,000
12,000
100-150-150-60602
SVC TO MAINT OFFICE EQUIPMENT
797
0
1,000
200
500
100-150-150-60604
SVC TO MAINT OTHER EQUIPMENT
11,746
6,396
10,000
7,000
8,000
100-150-150-60606
GROUNDS MAINTENANCE
43,515
122,648
75,000
75,000
80,000
100-150-150-60610
CAP BLDG MAINTENANCE
218
0
500
500
500
100-150-150-60611
RESPITE BLDG MAINTENANCE
0
0
0
0
0
100-150-150-60612
DAMAGE CLAIMS & REPLACEMENT
0
0
0
0
0
100-150-150-60618
UTILITIES EXPENSE
287,192
392,482
350,000
350,000
380,000
100-150-150-60620
TELEPHONE
5,829
7,384
6,870
6,870
8,000
100-150-150-60639
OFFICE SUPPLIES
1,285
1,036
600
600
600
100-150-150-60644
JANITORIAL SUPPLIES
19,580
18,212
17,000
17,000
18,000
100-150-150-60646
CHEMICALS
19,726
18,774
15,000
15,000
16,000
100-150-150-60648
GAS, OIL & LUBRICANTS
17,741
16,833
19,000
15,000
17,000
100-150-150-60654
SMALL TOOLS
11,566
5,894
5,000
5,000
5,000
100-150-150-60656
SAFETY
11,534
5,228
7,000
7,000
7,000
100-150-150-69215
PUBLIC OUTREACH
0
0
0
0
0
100-150-150-69999
MINOR CAPITAL
14,987
44,017
18,000
18,000
18,000
Total O & M
784,399
977,585
914,777
874,177
936,550
100-150-150-90904
GROUND IMPROVEMENTS
0
39,927
793,000
693,000
380,000
100-150-150-90905
BUILDING IMPROVEMENTS
122,030
290,406
2,436,500
1,236,500
5,595,000
100-150-150-90908
VEHICLES CAPITAL OUTLAY
0
0
0
0
0
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
100-150-150-90909
PEDESTRIAN BRIDGE
0
0
0
0
0
100-150-150-90912
OTHER CAPITAL PURCHASES
71,711
10,924
53,600
53,600
212,000
100-150-150-90934
OFFICE EQUIPMENT
0
0
0
0
0
Total Capital Expenses
193,741
341,257
3,283,100
1,983,100
6,187,000
Total Parks & Facility Maintenance Expenses
1,562,785
2,105,369
5,055,727
3,562,710
8,023,532
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
COMMUNITY DEVELOPMENT
100-155-155-50100
SALARIES & WAGES FULL-TIME
252,212
326,086
394,315
300,719
390,000
100-155-155-50125
COMP TIME - USED
0
0
0
0
0
100-155-155-50140
SICK TIME
5,023
7,181
5,100
5,056
7,500
100-155-155-50150
OVERTIME
0
0
0
0
0
Total Salaries
257,235
333,267
399,415
305,775
397,500
100-155-155-50210
FICA EXPENSE
18,350
23,614
29,590
23,392
31,200
100-155-155-50212
INDUSTRIAL INSURANCE
3,230
2,973
4,500
4,464
4,500
100-155-155-50221
STATE RETIREMENT EXP
31,236
40,160
48,972
37,580
48,165
100-155-155-50232
HEALTH INSURANCE
36,248
58,734
51,511
50,215
65,000
100-155-155-50233
DENTAL INSURANCE
2,699
4,222
2,978
3,900
4,535
100-155-155-50234
LIFE INSURANCE
92
117
127
116
127
100-155-155-50235
VISION INSURANCE
0
0
0
0
0
Total P.R.E.
91,855
129,820
137,678
119,667
153,527
100-155-155-60020
CONTRACTED SERVICES REIMB
88,388
243,543
75,000
75,000
75,000
100-155-155-60104
CLOTHING ALLOWANCE
240
354
500
250
300
100-155-155-60112
TRAINING & TRAVEL
1,176
2,300
2,000
1,500
2,000
100-155-155-60114
MEMBERSHIP & DUES
1,495
2,275
1,800
1,400
1,800
100-155-155-60302
DATA PROCESSING
6,555
5,826
6,700
6,700
6,700
100-155-155-60305
OTHER CONTRACT SERVICES
212,697
34,465
60,000
60,000
45,000
100-155-155-60320
VEHICLE LEASING
0
6,444
24,000
24,000
24,000
100-155-155-60403
PRINTING, BINDING & PHOTO
356
251
300
300
300
100-155-155-60406
BOOKS, PUBLICATIONS & MAPS
0
891
250
250
250
100-155-155-60599
INTERNET
0
0
0
0
0
100-155-155-60601
SVC TO MAINT AUTO
690
381
1,100
850
850
100-155-155-60602
SVC TO MAINT OFFICE EQUIPMENT
0
0
0
0
0
100-155-155-60620
TELEPHONE
1,778
1,632
1,776
1,776
1,800
100-155-155-60625
CLEAN UP PROJECT
109
2,393
2,000
2,000
2,000
100-155-155-60639
OFFICE SUPPLIES
690
196
750
500
500
100-155-155-60648
GAS, OIL & LUBRICANTS
1,715
1,413
1,800
1,800
1,800
100-155-155-60654
SMALL TOOLS
110
133
400
400
400
100-155-155-69215
PUBLIC OUTREACH
0
33
500
500
500
100-155-155-69999
MINOR CAPITAL
0
0
2,000
500
500
100-155-155-6XXXX PROPERTY ABATEMENT
0
0
0
0
50,000
Total O & M
315,999
302,530
180,876
177,726
213,700
100-155-155-90908
VEHICLES CAPITAL OUTLAY
0
0
0
0
0
100-155-155-90934
OFFICE EQUIPMENT
0
0
0
0
0
Total Capital Expenses
0
0
0
0
0
Total Community Development Expenses
665,089
765,617
717,969
603,167
764,727
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
PUBLIC SERVICES ADMINISTRATION
100-160-160-50100
SALARIES & WAGES FULL-TIME
260,143
235,819
299,135
136,567
220,000
100-160-160-50125
COMP TIME - USED
0
0
0
0
0
100-160-160-50140
SICK TIME
6,883
7,995
9,800
3,300
8,500
100-160-160-50150
OVERTIME
0
0
0
0
0
Total Salaries
267,026
243,814
308,935
139,867
228,500
100-160-160-50210
FICA EXPENSE
19,606
18,217
24,991
10,700
18,280
100-160-160-50212
INDUSTRIAL INSURANCE
4,705
3,522
6,979
2,020
6,979
100-160-160-50221
STATE RETIREMENT EXP
32,600
31,054
27,645
17,190
28,250
100-160-160-50232
HEALTH INSURANCE
27,303
19,132
20,204
15,252
27,750
100-160-160-50233
DENTAL INSURANCE
2,108
1,345
1,200
1,294
2,130
100-160-160-50234
LIFE INSURANCE
101
80
101
70
140
Total P.R.E.
86,423
73,350
81,120
46,526
83,529
100-160-160-60104
CLOTHING ALLOWANCE
309
267
320
320
300
100-160-160-60112
TRAINING & TRAVEL
1,852
3,402
3,000
2,000
3,000
100-160-160-60114
MEMBERSHIP & DUES
1,102
1,735
1,400
1,200
1,400
100-160-160-60302
DATA PROCESSING
12,518
12,793
15,000
15,000
15,000
100-160-160-60305
OTHER CONTRACT SERVICES
0
52,907
0
56,265
0
100-160-160-60308
OTHER PROFESSIONAL SERVICES
0
0
5,000
49,000
15,000
100-160-160-60320
VEHICLE LEASING
11,952
22,043
15,000
12,000
12,000
100-160-160-60403
PRINTING, BINDING & PHOTO
354
0
500
200
400
100-160-160-60599
INTERNET
3,756
2,804
4,183
0
4,200
100-160-160-60600
SVC TO MAINT BUILDINGS
0
0
0
0
0
100-160-160-60601
SVC TO MAINT AUTO
569
74
500
200
500
100-160-160-60602
SVC TO MAINT OFFICE EQUIPMENT
1,230
895
1,230
0
1,000
100-160-160-60609
MATERIALS
0
0
0
0
0
100-160-160-60618
UTILITIES EXPENSE
9,117
10,715
11,400
11,400
13,000
100-160-160-60620
TELEPHONE
7,300
9,578
8,034
8,034
8,000
100-160-160-60639
OFFICE SUPPLIES
13,591
8,508
10,000
10,000
16,000
100-160-160-60648
GAS, OIL & LUBRICANTS
1,507
1,183
1,500
600
800
100-160-160-60654
SMALL TOOLS
83
0
200
150
200
100-160-160-60656
SAFETY
0
0
0
0
0
100-160-160-69215
PUBLIC OUTREACH
0
0
1,000
0
1,000
100-160-160-69999
MINOR CAPITAL
5,529
2,397
1,000
0
2,000
Total O & M
70,769
129,301
79,267
166,369
93,800
100-160-160-90908
VEHICLES CAPITAL OUTLAY
0
0
0
0
0
100-160-160-90912
OTHER CAPITAL PURCHASES
0
0
0
0
8,000
100-160-160-90934
OFFICE EQUIPMENT
0
0
0
0
0
Total Capital Expenses
0
0
0
0
8,000
Total Public Services Administration Expenses
424,218
446,465
469,322
352,762
413,829
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
POLICE
100-165-165-50100
SALARIES & WAGES FT (ASRS)
589,497
783,241
568,481
534,162
680,000
100-165-165-50103
SALARIES & WAGES FT (PSRS)
1,747,550
1,789,979
3,051,566
1,924,871
2,505,000
100-165-165-50108
SALARIES ON CALL/STIPEND
26,421
18,081
26,518
18,183
26,500
100-165-165-50110
SALARIES & WAGES PART-TIME
23,773
0
0
0
0
100-165-165-50124
GRANT CONTRA ACCT
0
0
0
0
0
100-165-165-50125
COMP TIME - USED  (ASRS)
643
8,983
7,660
13,437
15,000
100-165-165-50126
COMP TIME - USED (PSRS)
8,455
6,410
6,000
5,357
6,000
100-165-165-50140
SICK TIME  (ASRS)
10,036
23,330
26,000
15,701
26,000
100-165-165-50143
SICK TIME (PSRS)
41,880
68,191
57,000
38,501
57,000
100-165-165-50150
OVERTIME  (ASRS)
38,407
62,540
68,750
55,000
55,000
100-165-165-50153
OVERTIME (PSRS)
207,539
176,986
162,000
162,000
162,000
Total Salaries
2,694,201
2,937,741
3,973,975
2,767,213
3,532,500
100-165-165-50210
FICA EXPENSE
199,449
217,157
250,049
211,692
281,800
100-165-165-50212
INDUSTRIAL INSURANCE
129,255
113,079
106,600
106,600
106,600
100-165-165-50220
PUBLIC SAFETY RETIREMENT EXP
225,450
246,550
245,130
287,862
336,500
100-165-165-50221
STATE RETIREMENT EXP
69,973
75,426
63,007
75,989
95,215
100-165-165-50224
PS UNFUNDED LIABILITY
338,489
365,305
365,305
0
285,000
100-165-165-50230
PSPRS CANCER INSURANCE
1,100
1,200
1,200
1,250
1,375
100-165-165-50232
HEALTH INSURANCE
427,832
411,931
415,555
386,561
490,500
100-165-165-50233
DENTAL INSURANCE
27,933
28,265
25,915
27,310
30,500
100-165-165-50234
LIFE INSURANCE
697
721
962
775
962
100-165-165-50235
VISION INSURANCE
0
0
0
0
0
Total P.R.E.
1,420,178
1,459,634
1,473,723
1,098,039
1,628,452
100-165-165-60104
CLOTHING ALLOWANCE
32,227
41,958
44,000
42,000
43,000
100-165-165-60112
TRAINING & TRAVEL
15,057
22,449
18,100
18,100
11,100
100-165-165-60114
MEMBERSHIP & DUES
3,152
3,570
4,800
4,800
30,170
100-165-165-60116
RECRUITING & RETENTION
0
0
0
0
0
100-165-165-60302
DATA PROCESSING
69,580
49,210
67,000
67,000
66,000
100-165-165-60305
OTHER CONTRACT SERVICES
26,987
46,039
119,000
100,000
119,000
100-165-165-60308
TOWN CANINE
3,965
2,868
0
0
0
100-165-165-60312
ANIMAL CONTROL
13,000
13,000
13,000
13,000
13,000
100-165-165-60320
VEHICLE LEASING
0
0
330,000
330,000
330,000
100-165-165-60403
PRINTING, BINDING & PHOTO
432
1,453
1,200
1,200
1,200
100-165-165-60406
BOOKS, PUBLICATIONS & MAPS
464
569
750
750
750
100-165-165-60599
INTERNET
20,131
32,478
36,000
25,000
27,500
100-165-165-60600
SVC TO MAINT BUILDINGS
0
0
2,000
2,000
2,000
100-165-165-60601
SVC TO MAINT AUTO
29,194
32,142
25,000
25,000
30,000
100-165-165-60602
SVC TO MAINT OFFICE EQUIPMENT
0
175
500
500
500
100-165-165-60603
SVC TO MAINT COMM EQUIPMENT
117,990
132,639
90,000
64,000
64,000
100-165-165-60604
SVC TO MAINT OTHER EQUIPMENT
2,604
949
750
250
750
100-165-165-60307
PRISONER HOUSING
0
0
50,000
55,000
100-165-165-60618
UTILITIES EXPENSE
23,659
28,621
27,000
27,000
30,000
100-165-165-60619
RADIO REPEATER
0
0
0
0
0
100-165-165-60620
TELEPHONE
16,929
25,676
20,000
20,000
28,500
100-165-165-60628
AMMUNITION
1,952
10,531
10,000
10,000
8,500
100-165-165-60639
OFFICE SUPPLIES
5,841
8,307
7,000
7,000
7,000
100-165-165-60641
DISPOSABLE SUPPLIES
6,400
4,943
5,000
5,000
5,000
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
100-165-165-60648
GAS, OIL & LUBRICANTS
104,752
101,430
100,000
85,000
85,000
100-165-165-60654
SMALL TOOLS
1,083
1,184
1,500
1,000
1,000
100-165-165-60656
TRAFFIC CONTROL SUPPLIES
245
227
250
250
250
100-165-165-69212
POLICE EXPLORER PROGRAM
0
0
500
0
0
100-165-165-69215
PUBLIC OUTREACH
2,640
3,873
3,000
3,000
3,000
100-165-165-69999
MINOR CAPITAL
45,309
34,657
23,000
23,000
23,000
Total O & M
543,593
598,948
949,350
924,850
985,220
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
100-165-165-90908
VEHICLES CAPITAL OUTLAY
0
4,407
0
145,302
46,000
100-165-165-90912
OTHER CAPITAL PURCHASES
0
0
0
0
35,000
100-165-165-90934
OFFICE EQUIPMENT
0
0
0
0
0
Total Capital Expenses
0
4,407
0
145,302
81,000
Total Police Expenses
4,657,972
5,000,730
6,397,048
4,935,404
6,227,172
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
FIRE
100-170-165-50100
SALARIES & WAGES FT (ASRS)
11,514
88,763
13,385
19,645
15,000
100-170-165-50103
SALARIES & WAGES (PSRS)
1,758,691
1,971,279
2,299,554
1,851,825
2,475,500
100-170-165-50108
SALARIES ON CALL/STIPEND
0
0
0
0
0
100-170-165-50110
SALARIES & WAGES PART-TIME
0
0
0
0
0
100-170-165-50111
SALARIES & WAGES PT - ASRS
0
0
0
0
0
100-170-165-50124
GRANT CONTRA ACCT
0
0
0
0
0
100-170-165-50126
COMP TIME - USED (PSRS)
10,660
6,944
14,111
11,473
14,850
100-170-165-50140
SICK TIME
35,340
41,159
39,000
44,449
55,000
100-170-165-50153
OVERTIME (PSRS)
317,025
374,335
350,000
367,540
350,000
Total Salaries
2,133,230
2,482,480
2,716,050
2,294,933
2,910,350
100-170-165-50210
FICA EXPENSE
157,773
181,717
162,237
165,281
222,750
100-170-165-50212
INDUSTRIAL INSURANCE
109,969
113,782
102,969
92,833
102,969
100-170-165-50220
PUBLIC SAFETY  RETIREMENT EXP
231,974
305,018
402,926
246,179
342,000
100-170-165-50221
STATE RETIREMENT EXP
1,369
1,424
1,544
1,220
1,790
100-170-165-50224
PS UNFUNDED LIABILITY
545,956
526,554
526,554
0
415,000
100-170-165-50230
PSPRS CANCER INSURANCE
22,190
20,459
22,500
29,040
29,050
100-170-165-50232
HEALTH INSURANCE
293,578
309,799
265,861
261,245
368,000
100-170-165-50233
DENTAL INSURANCE
18,046
21,248
29,051
16,857
21,650
100-170-165-50234
LIFE INSURANCE
531
630
639
567
640
100-170-165-50235
VISION INSURANCE
0
0
0
0
0
Total P.R.E.
1,381,386
1,480,631
1,514,281
813,223
1,503,849
100-170-165-60020
CONTRACTED SERVICES REIMB
1,644
285
3,000
2,000
2,000
100-170-165-60104
CLOTHING ALLOWANCE
13,159
14,684
13,200
13,200
13,200
100-170-165-60105
LAUNDRY & CLEANING
470
0
500
500
500
100-170-165-60109
MISC LABS & CDL PHYSICALS
1,260
9,405
23,000
23,000
23,000
100-170-165-60112
TRAINING & TRAVEL
8,653
8,893
9,000
9,000
9,000
100-170-165-60114
MEMBERSHIP & DUES
150
363
525
525
525
100-170-165-60302
DATA PROCESSING
5,512
8,862
14,200
14,200
27,000
100-170-165-60308
OTHER PROFESSIONAL SERVICES
5,300
5,931
2,000
2,000
2,000
100-170-165-60320
VEHICLE LEASING
14,367
27,057
52,000
40,000
40,000
100-170-165-60599
INTERNET
13,666
5,474
19,670
19,670
21,500
100-170-165-60600
SVC TO MAINT BUILDINGS
7,926
6,098
8,000
8,000
8,000
100-170-165-60601
SVC TO MAINT AUTO
25,289
37,661
35,000
35,000
35,000
100-170-165-60603
SVC TO MAINT COMM EQUIPMENT
5,963
3,318
95,000
85,000
120,000
100-170-165-60604
SVC TO MAINT OTHER EQUIPMENT
13,812
11,764
13,000
13,000
13,000
100-170-165-60618
UTILITIES EXPENSE
43,163
54,762
50,000
50,000
65,000
100-170-165-60619
RADIO REPEATER
4,522
4,198
6,400
4,500
4,500
100-170-165-60620
TELEPHONE
1,043
480
330
330
500
100-170-165-60639
OFFICE SUPPLIES
5,400
3,208
4,800
3,000
4,800
100-170-165-60641
DISPOSABLE SUPPLIES
13,453
12,981
18,000
18,000
18,000
100-170-165-60648
GAS, OIL & LUBRICANTS
22,578
26,505
23,000
20,000
23,000
100-170-165-60654
SMALL TOOLS
971
1,590
1,500
1,500
1,500
100-170-165-69215
PUBLIC OUTREACH
729
1,540
2,500
2,500
2,500
100-170-165-69222
FIRE EXPLORER PROGRAM
0
0
0
0
0
100-170-165-69999
MINOR CAPITAL
26,042
39,272
40,000
25,000
30,000
Total O & M
235,072
284,331
434,625
389,925
464,525
100-170-165-90905
BUILDING IMPROVEMENTS
243,363
1,050,502
0
5,658
0
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
100-170-165-90908
VEHICLES CAPITAL OUTLAY
0
30,505
1,573,000
0
1,573,000
100-170-165-90912
OTHER CAPITAL PURCHASES
13,869
45,090
0
3,043
0
Total Capital Expenses
257,232
1,126,097
1,573,000
8,701
1,573,000
Total Fire Expenses
4,006,920
5,373,539
6,237,956
3,506,781
6,451,724
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
Total General Fund Expenses
15,450,713
18,110,400
24,255,187
17,318,998
27,755,023
100-110-110-95100
CONTINGENCY
37,600
193,069
3,224,029
15,017,923
2,132,127
100-110-110-95150
CAPITAL RESERVE
0
0
300,000
1,000,000
1,000,000
100-110-110-95151
RESERVE
0
0
4,803,800
4,707,016
4,402,961
Contingency/Reserve Total
37,600
193,069
8,327,829
20,724,939
7,535,088
15,488,313
18,303,469
32,583,016
38,043,937
35,290,111
Ending Balance
2,793,744
(1,161,667)
2,697,097
0
0
Expense Total w Cont/Reserves
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
Streets
300-101-300-43729
BUDGETED FUND BALANCE
0
0
707,149
848,702
528,167
300-101-300-43736
RESERVE - CAPITAL
0
0
184,200
155,850
184,200
Total Beginning Budget
0
0
891,349
1,004,552
712,367
300-101-300-42504
COUNTY GRANTS
0
16,717
0
0
0
300-101-300-44210
LOCAL SALES TAX
890,251
694,522
890,521
480,705
500,000
300-101-300-44416
HURF - FUEL TAX
650,333
554,432
651,363
651,343
634,325
300-101-300-46459
INTEREST INCOME
75,587
68,990
62,802
12,513
12,500
300-101-300-46460
LGIP LOSS
0
0
0
0
0
300-101-300-48875
MISCELLANEOUS REVENUES
0
120
0
0
0
300-101-300-48880
SURPLUS OF TOWN PROPERTY
4,985
14,980
0
0
0
300-101-300-49910
TRANSFER IN
400,000
600,000
1,700,000
1,700,000
2,400,000
300-101-300-49920
TRANSFER OUT
0
0
0
0
0
Total "New" Revenue
2,021,156
1,949,761
3,304,686
2,844,561
3,546,825
Total Revenue
2,021,156
1,949,761
4,196,035
3,849,113
4,259,192
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
Streets
300-300-300-50100
SALARIES & WAGES FULL-TIME
270,003
245,939
360,317
246,977
367,000
300-300-300-50107
SALARIES & WAGES TEMP
0
0
0
0
0
300-300-300-50108
SALARIES ON CALL/STIPEND
0
(613)
0
0
0
300-300-300-50125
COMP TIME - USED
599
0
700
0
700
300-300-300-50140
SICK TIME
8,636
4,059
4,900
4,780
6,750
300-300-300-50150
OVERTIME
9,430
6,389
8,633
4,885
8,500
Total Salaries
288,668
255,774
374,550
256,643
382,950
300-300-300-50210
FICA EXPENSE
21,493
18,724
30,033
19,633
29,350
300-300-300-50212
INDUSTRIAL INSURANCE
22,263
14,451
16,220
14,500
16,220
300-300-300-50221
STATE RETIREMENT EXP
33,759
30,359
43,690
31,541
45,325
300-300-300-50232
HEALTH INSURANCE
45,726
44,399
79,406
54,992
70,800
300-300-300-50233
DENTAL INSURANCE
3,262
2,771
4,427
2,968
5,070
300-300-300-50234
LIFE INSURANCE
135
108
150
116
200
300-300-300-50235
VISION INSURANCE
0
0
0
0
0
Total P.R.E.
126,638
110,812
173,926
123,751
166,965
300-300-300-60104
CLOTHING ALLOWANCE
758
856
1,000
1,000
1,000
300-300-300-60105
LAUNDRY & CLEANING
0
0
0
0
0
300-300-300-60109
MISC LABS & CDL PHYSICALS
550
200
1,000
1,000
1,000
300-300-300-60112
TRAINING & TRAVEL
12,757
9,788
14,000
6,000
8,000
300-300-300-60114
MEMBERSHIP & DUES
0
0
0
38
50
300-300-300-60118
LICENSES & PERMITS
2,000
2,000
2,000
2,000
2,000
300-300-300-60302
DATA PROCESSING
380
20,425
1,000
1,000
1,000
300-300-300-60305
OTHER CONTRACT SERVICES
38,663
45,451
65,000
65,000
80,000
300-300-300-60308
OTHER PROFESSIONAL SERVICES
22,850
19,385
70,000
5,000
30,000
300-300-300-60320
VEHICLE LEASING
29,768
43,753
45,000
45,000
45,000
300-300-300-60406
BOOKS, PUBLICATIONS & MAPS
0
0
0
0
0
300-300-300-60601
SVC TO MAINT AUTO
11,704
9,154
15,000
12,000
12,000
300-300-300-60604
SVC TO MAINT OTHER EQUIPMENT
3,574
3,444
3,500
3,500
3,500
300-300-300-60605
SVC TO MAINT STREETS
506,155
664,075
670,000
600,000
1,200,000
300-300-300-60607
MAINT SHOP CHARGES
23,253
22,147
29,181
29,181
25,810
300-300-300-60614
SIGNAGE & LIGHTING
11,962
9,938
35,000
35,000
35,000
300-300-300-60616
INSURANCE LIABILITY
7,360
8,232
8,232
0
0
300-300-300-60618
UTILITIES EXPENSE
37,420
43,378
42,208
42,208
48,000
300-300-300-60639
OFFICE SUPPLIES
149
123
150
50
100
300-300-300-60646
CHEMICALS
3,442
3,886
4,000
4,000
4,000
300-300-300-60648
GAS, OIL & LUBRICANTS
13,963
9,301
12,000
10,000
12,000
300-300-300-60654
SMALL TOOLS
1,981
1,329
2,000
2,000
2,000
300-300-300-60656
SAFETY
2,389
2,308
2,500
2,500
2,500
300-300-300-69999
MINOR CAPITAL
8,423
7,449
8,000
8,000
8,000
Total O & M
739,501
926,622
1,030,771
874,477
1,520,960
300-300-300-90904
GROUND IMPROVEMENTS
1,834,187
0
2,380,000
1,881,876
2,000,000
300-300-300-90908
VEHICLES CAPITAL OUTLAY
0
0
0
0
0
300-300-300-90912
OTHER CAPITAL PURCHASES
4,750
4,513
0
0
0
300-300-300-90944
ASSETS TRANSFERRED
0
0
0
0
0
Total Capital Expenses
1,838,937
4,513
2,380,000
1,881,876
2,000,000
2,993,744
1,297,721
3,959,247
3,136,747
4,070,875
300-300-300-95100
CONTINGENCY
0
0
52,318
556,517
4,117
Total Expenses
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
300-300-300-95150
CAPITAL RESERVE
0
0
184,200
155,850
184,200
Contingency/Reserve Total
0
0
236,518
712,367
188,317
2,993,744
1,297,721
4,195,765
3,849,113
4,259,192
Ending Balance
(972,588)
652,040
270
0
0
Expense Total w Cont/Reserves
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
BED TAX
320-101-320-43729
BUDGETED FUND BALANCE
0
0
311,965
323,258
161,493
Total Beginning Budget
0
0
311,965
323,258
161,493
320-101-320-44210
LOCAL SALES TAX
250,229
260,803
253,229
220,000
220,000
320-101-320-46459
INTEREST INCOME
13,067
9,224
6,177
6,177
6,177
320-101-320-48875
MISCELLANEOUS REVENUES
0
0
0
0
0
320-101-320-49910
TRANSFER IN
0
0
0
0
0
320-101-320-49920
TRANSFER OUT
0
0
0
0
0
Total "New" Revenue
263,296
270,027
259,406
226,177
226,177
Total Revenue
263,296
270,027
571,371
549,435
387,670
BED TAX
320-320-320-50107
SALARIES & WAGES TEMP
0
0
0
0
0
Total Salaries
0
0
0
0
0
320-320-320-50210
FICA EXPENSE
0
0
0
0
0
320-320-320-50212
INDUSTRIAL INSURANCE
0
0
0
0
0
Total P.R.E.
0
0
0
0
0
320-320-320-60112
TRAINING & TRAVEL
0
0
0
0
0
320-320-320-60302
DATA PROCESSING
0
0
0
0
0
320-320-320-60305
OTHER CONTRACT SERVICES
60,000
65,000
0
78,200
90,000
320-320-320-60401
MARKETING
216,444
136,124
199,242
199,242
110,757
320-320-320-60402
MARKETING - II
6,137
5,000
10,000
10,000
10,000
320-320-320-60405
ECONOMIC DEVELOPMENT
0
0
0
0
0
320-320-320-60410
MATCHING IMPROVEMENTS
0
15,587
25,000
15,000
25,000
320-320-320-60630
DEVORE STATUES
0
0
5,500
5,500
5,500
Total O & M
282,581
221,711
239,742
307,942
241,257
320-135-135-90902
COFFINGER PARK
0
0
142,000
0
0
320-135-135-90905
BUILDING IMPROVEMENTS
0
0
80,000
80,000
0
Total Capital Expenses
0
0
222,000
80,000
0
282,581
221,711
461,742
387,942
241,257
320-320-320-95100
CONTINGENCY
0
9,000
109,629
161,493
146,413
282,581
230,711
571,371
549,435
387,670
Ending Balance
(19,285)
39,316
0
0
0
Expense Total w Cont/Reserves
Total Expenses
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
WATER 1
500-101-500-43725
CONTRIBUTION FUND EQUITY
0
0
5,354,292
5,039,556
4,768,960
500-101-500-43736
RESERVE - CAPITAL
0
0
312,000
9,000
312,000
Total Beginning Budget
0
0
5,666,292
5,048,556
5,080,960
500-101-500-42504
COUNTY GRANTS
0
0
0
0
0
500-101-500-42513
REIMBURSEMENTS (Loans/Grants)
0
0
0
0
0
500-101-500-46459
INTEREST INCOME
198,891
218,948
165,000
173,178
165,000
500-101-500-46460
LGIP LOSS
0
0
0
0
0
500-101-500-46550
WATER CONNECT FEES
3,650
19,793
7,500
10,267
7,500
500-101-500-46552
WATER SALES
1,470,839
2,452,866
2,275,000
2,587,677
2,691,184
500-101-500-46553
WATER SALES TAX EXEMPT
15,465
28,288
15,793
25,957
26,000
500-101-500-46565
WATER INSTALLATION
27,572
35,878
30,000
15,627
16,000
500-101-500-46567
BACKFLOW
12,501
12,858
12,500
10,124
12,500
500-101-500-46568
ILLEGAL CONNECT
1,000
0
0
500
0
500-101-500-46569
METER RE-READ FEES
50
100
100
1,100
100
500-101-500-46573
INSPECTION & TESTING FEES
30,320
475,817
25,000
191,717
175,000
500-101-500-46620
CONTRACTED SERVICES REIMB
0
0
0
0
0
500-101-500-48875
MISCELLANEOUS REVENUES
8,161
8,178
508,000
700
8,000
500-101-500-48878
WATER TOWER LEASE
65,023
43,628
44,000
39,270
40,000
500-101-500-48880
SURPLUS OF TOWN PROPERTY
8,750
0
0
0
0
500-101-500-48881
SALES & USE TAX CREDIT
0
0
0
0
0
500-101-500-49910
TRANSFER IN
0
0
0
0
0
500-101-500-49920
TRANSFER OUT
0
0
0
0
0
Total "New" Revenue
1,842,222
3,296,354
3,082,893
3,056,117
3,141,284
Total Revenue
1,842,222
3,296,354
8,749,185
8,104,673
8,222,244
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
WATER 1
500-500-500-50100
SALARIES & WAGES FULL-TIME
163,944
160,096
182,754
151,937
197,000
500-500-500-50107
SALARIES & WAGES TEMP
0
0
0
0
0
500-500-500-50108
SALARIES ON CALL/STIPEND
5,333
5,688
10,822
5,073
6,500
500-500-500-50125
COMP TIME - USED
1,251
533
1,500
499
1,500
500-500-500-50140
SICK TIME
5,403
5,478
5,380
3,709
5,500
500-500-500-50150
OVERTIME
5,155
2,052
5,424
3,013
5,000
Total Salaries
181,086
173,847
205,880
164,232
215,500
500-500-500-50210
FICA EXPENSE
13,130
12,363
15,211
12,564
16,120
500-500-500-50212
INDUSTRIAL INSURANCE
6,528
6,536
3,500
6,175
4,500
500-500-500-50221
STATE RETIREMENT EXP
21,879
20,872
20,689
20,184
25,685
500-500-500-50223
STATE RETIREMENT GASB 68
(13,454)
21,645
0
0
0
500-500-500-50232
HEALTH INSURANCE
33,178
30,578
28,320
30,464
40,720
500-500-500-50233
DENTAL INSURANCE
2,356
2,090
1,772
2,022
2,450
500-500-500-50234
LIFE INSURANCE
72
85
63
57
65
500-500-500-50235
VISION INSURANCE
0
0
0
0
0
Total P.R.E.
63,689
94,169
69,555
71,465
89,540
500-500-500-60020
CONTRACTED SERVICES REIMB
0
0
0
0
0
500-500-500-60104
CLOTHING ALLOWANCE
737
884
1,500
1,500
1,500
500-500-500-60109
MISC LABS & CDL PHYSICALS
100
242
1,500
1,500
1,500
500-500-500-60112
TRAINING & TRAVEL
5,717
2,508
6,000
6,000
6,000
500-500-500-60114
MEMBERSHIP & DUES
206
216
500
500
500
500-500-500-60118
LICENSES & PERMITS
594
3,350
4,000
4,000
4,000
500-500-500-60302
DATA PROCESSING
13,276
2,598
3,500
3,500
4,500
500-500-500-60305
OTHER CONTRACT SERVICES
21,956
18,659
35,000
35,000
35,000
500-500-500-60308
OTHER PROFESSIONAL SERVICES
111,062
68,774
145,000
70,000
75,000
500-500-500-60310
ADMIN CHARGE - GF
33,423
116,332
141,110
141,110
178,221
500-500-500-60317
ADMIN CHARGE - PS & CIP
14,166
36,551
41,573
41,573
43,754
500-500-500-60320
VEHICLE LEASING
9
32,460
40,000
32,000
32,000
500-500-500-60406
BOOKS, PUBLICATIONS & MAPS
468
221
350
350
350
500-500-500-60599
INTERNET
0
468
451
451
500
500-500-500-60600
SVC TO MAINT BUILDINGS
0
0
1,200
0
1,200
500-500-500-60601
SVC TO MAINT AUTO
4,226
3,310
7,000
0
0
500-500-500-60604
SVC TO MAINT OTHER EQUIPMENT
911
2,486
6,000
4,000
6,000
500-500-500-60605
SVC TO MAINT STREETS
7,502
19,212
33,000
33,000
33,000
500-500-500-60607
MAINT SHOP CHARGES
23,253
22,147
29,181
29,181
25,810
500-500-500-60609
MATERIALS
38,275
41,403
50,600
50,600
50,600
500-500-500-60610
METERS
10,064
51,354
52,000
30,000
50,000
500-500-500-60612
DAMAGE CLAIMS & REPLACEMENT
0
0
0
0
0
500-500-500-60613
SVC TO MAINT COLL/DIST SYSTEMS
44,216
99,005
132,000
110,000
132,000
500-500-500-60615
SVC TO MAINT FIRE HYDRANTS
50
1,419
5,000
5,000
5,000
500-500-500-60616
INSURANCE LIABILITY
70,455
77,566
140,910
120,000
130,000
500-500-500-60618
UTILITIES EXPENSE
147,482
133,122
189,225
146,000
167,000
500-500-500-60622
RENTALS-LEASES-LOANS
0
0
0
0
0
500-500-500-60639
OFFICE SUPPLIES
447
395
500
500
500
500-500-500-60640
POSTAGE
8,454
7,908
8,250
8,250
8,250
500-500-500-60644
JANITORIAL SUPPLIES
0
0
200
200
200
500-500-500-60646
CHEMICALS
9,123
5,791
25,000
20,000
20,000
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
500-500-500-60648
GAS, OIL & LUBRICANTS
10,542
10,271
12,480
12,480
15,000
500-500-500-60654
SMALL TOOLS
2,095
2,188
3,500
3,500
3,500
500-500-500-60656
SAFETY
917
244
1,075
1,075
1,200
500-500-500-69999
MINOR CAPITAL
2,251
5,412
3,000
2,000
3,000
500-500-500-70700
WRITE-OFF @ 10 YR +
(1,525)
11,433
576
0
576
Total O & M
580,452
777,929
1,121,181
913,270
1,035,661
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
500-500-500-80810
DEBT PRINCIPAL
0
0
81,852
96,067
99,040
500-500-500-80812
DEBT INTEREST
0
0
90,968
0
76,131
500-500-500-90905
BUILDING IMPROVEMENTS
0
57,079
75,000
75,000
75,000
500-500-500-90908
VEHICLES CAPITAL OUTLAY
76,866
0
0
0
0
500-500-500-90910
METERS & EQUIPMENT
0
0
0
0
0
500-500-500-90912
OTHER CAPITAL PURCHASES
9,201
199,288
0
0
500,000
500-500-500-90914
INFRASTRUCTURE UPGRADE
75,037
56,510
2,470,000
1,631,606
5,140,000
500-500-500-90944
ASSETS TRANSFERRED
0
0
0
0
0
500-500-500-90998
ASSET ACQUISITION
(84,238)
(307,576)
0
0
0
500-500-500-90999
DEPRECIATION EXPENSE
413,884
422,016
0
0
0
Capital Expense
490,750
427,317
2,717,820
1,802,673
5,890,171
1,315,977
1,473,262
4,114,437
2,951,640
7,230,872
500-500-500-95100
CONTINGENCY
0
0
4,322,748
5,144,033
679,372
500-500-500-95150
CAPITAL RESERVE
0
0
312,000
9,000
312,000
Contingency/Reserve Total
0
0
4,634,748
5,153,033
991,372
1,315,977
1,473,262
8,749,185
8,104,673
8,222,244
Ending Balance
526,245
1,823,092
0
0
0
Expense Total w Cont/Reserves
Total Expenses
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
WATER 2 (WR)
501-101-500-43725
CONTRIBUTION FUND EQUITY
0
0
39,876
313,365
28,208
501-101-500-43736
RESERVE - CAPITAL
0
0
733,545
581,518
733,545
Total Beginning Budget
0
0
773,421
894,883
761,753
501-101-500-46400
CONTRIBUTIONS REC'D
0
0
0
0
0
501-101-500-46459
INTEREST INCOME
46,527
48,322
35,000
31,065
31,000
501-101-500-46550
WATER CONNECT FEES
2,970
3,550
2,800
2,860
2,800
501-101-500-46552
WATER SALES
572,828
620,650
650,000
621,000
714,150
501-101-500-46553
WATER SALES TAX EXEMPT
0
0
0
0
0
501-101-500-46555
CONSTRUCTION WATER SALES
13,249
4,663
7,500
4,076
7,500
501-101-500-46565
WATER INSTALLATION
28,797
37,414
30,000
20,000
20,000
501-101-500-46567
BACKFLOW
204
330
200
252
250
501-101-500-46569
METER RE-READ FEES
50
0
0
300
0
501-101-500-46573
INSPECTION & TESTING FEES
0
0
0
0
0
501-101-500-48875
MISCELLANEOUS REVENUES
262,401
260
350,000
0
200,000
501-101-500-48881
SALES & USE TAX CREDIT
352
345
295
295
300
Total "New" Revenue
927,378
715,534
1,075,795
679,848
976,000
Total Revenue
927,378
715,534
1,849,216
1,574,731
1,737,753
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
WATER 2 (WR)
501-501-500-50100
SALARIES & WAGES FULL-TIME
151,609
157,338
173,720
147,233
185,000
501-501-500-50108
SALARIES ON CALL/STIPEND
0
0
0
0
0
501-501-500-50125
COMP TIME - USED
915
533
1,500
499
1,500
501-501-500-50140
SICK TIME
4,943
5,315
5,000
3,639
5,000
501-501-500-50150
OVERTIME
4,921
1,848
7,500
2,855
7,500
Total Salaries
162,388
165,034
187,720
154,225
199,000
501-501-500-50210
FICA EXPENSE
11,742
11,633
14,739
11,798
15,800
501-501-500-50212
INDUSTRIAL INSURANCE
4,079
5,090
4,080
5,528
4,500
501-501-500-50221
STATE RETIREMENT EXP
19,512
19,500
20,053
18,954
24,400
501-501-500-50223
STATE RETIREMENT GASB 68
(32,398)
49,495
0
0
0
501-501-500-50232
HEALTH INSURANCE
27,968
28,614
25,641
28,928
37,330
501-501-500-50233
DENTAL INSURANCE
1,953
1,957
1,708
1,919
2,076
501-501-500-50234
LIFE INSURANCE
121
56
166,901
55
65
Total P.R.E.
32,977
116,345
233,122
67,182
84,171
501-501-500-60104
CLOTHING ALLOWANCE
709
741
1,100
1,100
1,100
501-501-500-60109
MISC LABS & CDL PHYSICALS
100
242
600
600
600
501-501-500-60112
TRAINING & TRAVEL
4,817
2,076
6,000
6,000
6,000
501-501-500-60114
MEMBERSHIP & DUES
206
216
500
500
500
501-501-500-60118
LICENSES & PERMITS
0
0
4,500
4,500
4,500
501-501-500-60302
DATA PROCESSING
594
2,219
3,200
3,200
4,500
501-501-500-60305
OTHER CONTRACT SERVICES
4,411
4,054
20,000
20,000
25,000
501-501-500-60308
OTHER PROFESSIONAL SERVICES
7,290
11,945
20,000
10,000
20,000
501-501-500-60310
ADMIN CHARGE - GF
78,291
71,141
95,776
95,776
119,979
501-501-500-60317
ADMIN CHARGE - PS & CIP
33,423
36,551
41,573
41,573
41,573
501-501-500-60320
VEHICLE LEASING
0
13,323
15,000
13,000
14,000
501-501-500-60406
BOOKS, PUBLICATIONS & MAPS
0
221
1,000
500
500
501-501-500-60599
INTERNET
428
0
618
618
1,200
501-501-500-60600
SVC TO MAINT BUILDINGS
361
1,618
3,000
1,000
3,000
501-501-500-60601
SVC TO MAINT AUTO
1,298
900
1,200
500
800
501-501-500-60602
SVC TO MAINT OFFICE EQUIPMENT
0
0
250
250
250
501-501-500-60604
SVC TO MAINT OTHER EQUIPMENT
723
2,723
3,000
1,000
3,000
501-501-500-60605
SVC TO MAINT STREETS
2,714
17,059
20,000
30,000
40,000
501-501-500-60607
MAINT SHOP CHARGES
23,253
22,147
29,181
29,181
25,810
501-501-500-60609
MATERIALS
1,254
1,752
7,000
7,000
7,000
501-501-500-60610
METERS
23,608
18,723
30,000
12,000
30,000
501-501-500-60613
SVC TO MAINT COLL/DIST SYSTEMS
16,004
34,548
80,000
70,000
80,000
501-501-500-60615
SVC TO MAINT FIRE HYDRANTS
1,280
0
4,000
4,000
4,000
501-501-500-60616
INSURANCE LIABILITY
13,283
15,120
15,120
15,120
16,000
501-501-500-60618
UTILITIES EXPENSE
127,695
139,422
163,410
153,000
168,500
501-501-500-60620
TELEPHONE
1,309
1,614
1,479
1,479
1,500
501-501-500-60622
RENTALS-LEASES-LOANS
0
0
0
0
0
501-501-500-60639
OFFICE SUPPLIES
21
336
1,000
200
500
501-501-500-60640
POSTAGE
3,204
3,749
4,800
4,800
10,000
501-501-500-60644
JANITORIAL SUPPLIES
0
0
200
200
200
501-501-500-60646
CHEMICALS
7,542
6,385
15,000
15,000
15,000
501-501-500-60648
GAS, OIL & LUBRICANTS
6,966
8,449
9,000
9,000
10,000
501-501-500-60654
SMALL TOOLS
1,361
1,340
1,400
1,400
1,400
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
501-501-500-60656
SAFETY
917
377
1,075
1,075
1,100
501-501-500-69999
MINOR CAPITAL
1,207
3,723
2,000
1,000
2,000
501-501-500-70700
WRITE-OFF @ 10 YR +
474
42
0
0
0
Total O & M
364,743
422,756
601,982
554,572
659,513
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
501-501-500-90908
VEHICLES CAPITAL OUTLAY
0
0
0
0
0
501-501-500-90912
OTHER CAPITAL PURCHASES
9,201
0
0
0
0
501-501-500-90914
INFRASTRUCTURE UPGRADE
0
0
0
0
0
501-501-500-90998
ASSET ACQUISITION
(9,201)
0
0
0
0
501-501-500-90999
DEPRECIATION EXPENSE
464,036
465,876
0
0
0
Capital Expense
464,036
465,876
0
0
0
1,024,144
1,170,011
1,022,824
775,979
942,684
501-501-500-95100
CONTINGENCY
0
0
92,847
217,235
61,524
501-501-500-95150
CAPITAL RESERVE
0
0
733,545
581,518
733,545
Contingency/Reserve Total
0
0
826,392
798,753
795,069
1,024,144
1,170,011
1,849,216
1,574,731
1,737,753
Ending Balance
(96,766)
(454,477)
0
0
0
Expense Total w Cont/Reserves
Total Expenses
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
ELECTRIC
510-101-500-43725
CONTRIBUTION FUND EQUITY
0
0
2,684,742
4,928,176
4,592,023
510-101-500-43736
RESERVE - CAPITAL
0
0
1,020,000
710,000
1,020,000
Total Beginning Budget
0
0
3,704,742
5,638,176
5,612,023
510-101-500-42504
COUNTY GRANTS
0
0
0
0
0
510-101-500-46459
INTEREST INCOME
235,050
257,391
175,000
119,669
120,000
510-101-500-46460
LGIP LOSS
0
0
0
0
0
510-101-500-46556
FIELD COLLECTION CHARGES
0
0
0
0
0
510-101-500-46558
LATE PENALTY FEE
49,408
58,056
45,000
56,913
55,000
510-101-500-46560
ELECTRIC SALES
2,779,454
2,875,275
2,769,432
2,473,000
2,473,000
510-101-500-46561
ELECTRIC SALES TAX EXEMPT
0
0
0
0
0
510-101-500-46562
ELECTRIC CONNECT FEES
5,489
8,264
5,489
7,903
7,500
510-101-500-46563
ELECTRIC INSTALLATION
25,533
2,394
25,500
2,000
5,000
510-101-500-46566
POWER SUPPLY ADJUSTOR
950,931
616,849
950,000
558,000
600,000
510-101-500-46568
ILLEGAL CONNECT
0
0
0
2,000
0
510-101-500-46569
METER RE-READ FEES
0
0
0
0
0
510-101-500-46572
BILL RE-PRINT FEES
39
51
360
30
50
510-101-500-48875
MISCELLANEOUS REVENUES
10,719
9,353
7,500
1,000
5,000
510-101-500-48876
OVERAGE/SHORTAGE
7
19
20
20
20
510-101-500-48879
SCHEDULING SALES
8,035
6,847
8,029
6,673
6,500
510-101-500-48880
SURPLUS OF TOWN PROPERTY
0
8,100
0
0
0
510-101-500-48881
SALES & USE TAX CREDIT
2,716
3,214
2,700
2,588
2,600
510-101-500-49910
TRANSFER IN
0
0
0
0
0
510-101-500-49920
TRANSFER OUT
(200,000)
0
0
0
0
Total "New" Revenue
3,867,381
3,845,813
3,989,030
3,229,797
3,274,670
Total Revenue
3,867,381
3,845,813
7,693,772
8,867,972
8,886,693
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
ELECTRIC
510-510-500-50100
SALARIES & WAGES FULL-TIME
52,540
53,441
57,124
48,100
60,000
510-510-500-50108
SALARIES ON CALL/STIPEND
0
0
0
0
0
510-510-500-50125
COMP TIME - USED
0
0
0
0
0
510-510-500-50140
SICK TIME
2,213
1,691
1,500
1,081
1,750
510-510-500-50150
OVERTIME
304
539
500
533
700
Total Salaries
55,057
55,671
59,124
49,715
62,450
510-510-500-50210
FICA EXPENSE
3,951
4,070
4,767
3,803
4,800
510-510-500-50212
INDUSTRIAL INSURANCE
635
361
611
322
611
510-510-500-50221
STATE RETIREMENT EXP
6,436
6,666
6,599
6,110
7,410
510-510-500-50223
STATE RETIREMENT GASB 68
383
(244)
0
0
0
510-510-500-50232
HEALTH INSURANCE
11,173
9,271
6,417
8,859
11,425
510-510-500-50233
DENTAL INSURANCE
849
638
531
651
675
510-510-500-50234
LIFE INSURANCE
19
18
2,162
17
20
510-510-500-50235
VISION INSURANCE
0
0
0
0
0
Total P.R.E.
23,446
20,780
21,087
19,762
24,941
510-510-500-60020
CONTRACTED SERVICES REIMB
0
0
0
10,000
300,000
510-510-500-60104
CLOTHING ALLOWANCE
71
43
240
240
200
510-510-500-60105
LAUNDRY & CLEANING
0
0
0
0
0
510-510-500-60112
TRAINING & TRAVEL
0
0
300
0
0
510-510-500-60114
MEMBERSHIP & DUES
3,400
2,550
3,500
3,500
3,500
510-510-500-60200
CREDIT & ONLINE FEE'S
58,729
76,990
62,256
62,256
80,000
510-510-500-60302
DATA PROCESSING
579
15,602
6,000
6,000
6,000
510-510-500-60305
OTHER CONTRACT SERVICES
0
15,441
14,000
14,000
14,000
510-510-500-60308
OTHER PROFESSIONAL SERVICES
56,116
62,113
60,000
60,000
60,000
510-510-500-60310
ADMIN CHARGE - GF
402,321
459,099
398,913
398,913
486,886
510-510-500-60317
ADMIN CHARGE - PS & CIP
33,423
36,551
41,573
41,573
43,754
510-510-500-60320
VEHICLE LEASING
0
6,329
15,000
9,000
10,000
510-510-500-60422
APS MAINTENANCE
76,265
88,159
200,000
200,000
250,000
510-510-500-60577
TREE TRIMMING
0
0
75,000
0
75,000
510-510-500-60601
SVC TO MAINT AUTO
443
556
1,000
1,000
1,000
510-510-500-60604
SVC TO MAINT OTHER EQUIPMENT
0
0
250
250
250
510-510-500-60607
MAINT SHOP CHARGES
23,253
22,147
29,181
29,181
25,810
510-510-500-60609
MATERIALS
0
33
200
200
200
510-510-500-60610
METERS
162
2,573
3,000
3,000
3,000
510-510-500-60612
DAMAGE CLAIMS & REPLACEMENT
0
0
0
0
0
510-510-500-60616
INSURANCE LIABILITY
54,335
59,579
59,579
59,579
59,579
510-510-500-60639
OFFICE SUPPLIES
45
116
200
200
200
510-510-500-60640
POSTAGE
8,400
7,868
8,250
8,250
8,250
510-510-500-60648
GAS, OIL & LUBRICANTS
4,323
3,699
4,500
4,500
4,500
510-510-500-60654
SMALL TOOLS
0
0
0
0
0
510-510-500-60656
SAFETY
50
0
100
100
100
510-510-500-69999
MINOR CAPITAL
0
0
0
0
0
510-510-500-70700
WRITE-OFF @ 10 YR +
23,179
(2,263)
23,671
23,671
23,671
Total O & M
745,094
857,185
1,006,713
935,413
1,455,900
510-510-500-70704
PURCH RESALE ELECTRIC
1,128,290
1,543,500
2,200,000
1,323,927
1,350,000
510-510-500-70705
PURCH WHSLE WAP ELECTRIC
231,777
223,973
240,000
239,445
240,000
510-510-500-70706
PURCH WHSLE APA ELECTRIC
63,027
62,236
100,000
47,010
60,000
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
510-510-500-70708
BUREAU OF RECLAMATION PD M&O
86,192
94,094
120,000
115,677
115,000
Total Wholesale Electric
1,509,286
1,923,803
2,660,000
1,726,059
1,765,000
510-510-500-90908
VEHICLES CAPITAL OUTLAY
0
0
0
0
0
510-510-500-90910
METERS & EQUIPMENT
0
0
0
0
0
510-510-500-90912
OTHER CAPITAL PURCHASES
0
399,839
800,000
525,000
800,000
510-510-500-90944
ASSETS TRANSFERRED
0
0
0
0
0
510-510-500-90998
ASSET ACQUISITION
(347,033)
(406,888)
0
0
0
510-510-500-90999
DEPRECIATION EXPENSE
420,667
151,410
0
0
0
Capital Expense
73,634
144,361
800,000
525,000
800,000
2,406,517
3,001,800
4,546,924
3,255,950
4,108,291
Total Expenses
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
510-510-500-95100
CONTINGENCY
0
0
2,126,846
4,902,023
3,758,402
510-510-500-95150
CAPITAL RESERVE
0
0
1,020,000
710,000
1,020,000
Contingency/Reserve Total
0
0
3,146,846
5,612,023
4,778,402
2,406,517
3,001,800
7,693,770
8,867,972
8,886,693
Ending Balance
1,460,864
844,013
2
0
0
Expense Total w Cont/Reserves
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
SANITATION
520-101-500-43725
CONTRIBUTION FUND EQUITY
0
0
334,732
1,417,551
3,004,735
520-101-500-43736
RESERVE - CAPITAL
0
0
0
0
0
Total Beginning Budget
0
0
334,732
1,417,551
3,004,735
520-101-500-46459
INTEREST INCOME
35,579
27,956
24,888
23,268
24,000
520-101-500-46460
LGIP LOSS
0
0
0
0
0
520-101-500-46548
CAN CLEANING/EXCHANGE FEES
0
150
0
0
0
520-101-500-46549
CAN SUSPENSION FEES
1,200
2,176
1,000
500
1,000
520-101-500-46554
CAN DELIVERY FEES
10,700
11,400
9,000
9,913
9,000
520-101-500-46582
REFUSE COLLECTIONS
1,317,668
1,483,134
1,465,000
1,222,369
1,250,000
520-101-500-46585
GREENWASTE
500
100
200
0
200
520-101-500-46586
RECYCLING
17,619
0
0
0
0
520-101-500-48875
MISCELLANEOUS REVENUES
4,350
2,575
3,467
5,667
5,000
520-101-500-48880
SURPLUS OF TOWN PROPERTY
0
6,600
0
1,726,360
0
520-101-500-49910
TRANSFER IN
0
0
0
0
0
520-101-500-49920
TRANSFER OUT
0
0
0
0
0
Total "New" Revenue
1,387,616
1,534,091
1,503,555
2,988,077
1,289,200
Total Revenue
1,387,616
1,534,091
1,838,287
4,405,628
4,293,935
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
SANITATION
520-520-500-50100
SALARIES & WAGES FULL-TIME
224,283
235,205
237,068
186,478
75,000
520-520-500-50107
SALARIES & WAGES TEMP
0
0
0
0
0
520-520-500-50108
SALARIES ON CALL/STIPEND
0
0
0
0
0
520-520-500-50125
COMP TIME - USED
1,723
0
749
1,331
500
520-520-500-50140
SICK TIME
11,867
5,135
5,000
11,456
5,000
520-520-500-50150
OVERTIME
4,381
6,144
4,500
3,889
4,500
Total Salaries
242,254
246,484
247,317
203,154
85,000
520-520-500-50210
FICA EXPENSE
17,981
17,866
19,397
15,541
6,000
520-520-500-50212
INDUSTRIAL INSURANCE
18,272
14,288
12,266
11,776
13,500
520-520-500-50221
STATE RETIREMENT EXP
25,980
28,664
27,354
24,968
9,300
520-520-500-50223
STATE RETIREMENT GASB 68
207,958
(228,686)
0
0
0
520-520-500-50232
HEALTH INSURANCE
27,729
32,833
33,525
22,567
16,300
520-520-500-50233
DENTAL INSURANCE
2,273
2,461
2,169
1,751
925
520-520-500-50234
LIFE INSURANCE
80
61
90
40
22
520-520-500-50235
VISION INSURANCE
0
0
0
0
0
Total P.R.E.
300,273
(132,513)
94,801
76,643
46,047
520-520-500-60104
CLOTHING ALLOWANCE
1,339
789
1,550
787
0
520-520-500-60105
LAUNDRY & CLEANING
0
0
0
0
0
520-520-500-60109
MISC LABS & CDL PHYSICALS
250
0
900
0
0
520-520-500-60112
TRAINING & TRAVEL
4,930
477
15,000
69
0
520-520-500-60114
MEMBERSHIP & DUES
0
0
0
38
0
520-520-500-60118
LICENSES & PERMITS
600
728
600
240
0
520-520-500-60302
DATA PROCESSING
568
640
450
400
450
520-520-500-60305
OTHER CONTRACT SERVICES
0
0
0
600,000
1,400,000
520-520-500-60308
OTHER PROFESSIONAL SERVICES
1,457
3,326
5,000
2,678
0
520-520-500-60310
ADMIN CHARGE - GF
127,862
142,169
207,920
207,920
128,167
520-520-500-60317
ADMIN CHARGE - PS & CIP
33,423
36,551
41,573
41,573
41,573
520-520-500-60320
VEHICLE LEASING
0
6,849
13,000
9,000
10,000
520-520-500-60406
BOOKS, PUBLICATIONS & MAPS
228
25
300
0
0
520-520-500-60601
SVC TO MAINT AUTO
70,210
47,857
80,000
3,500
1,000
520-520-500-60604
SVC TO MAINT OTHER EQUIPMENT
776
54
3,000
0
0
520-520-500-60607
MAINT SHOP CHARGES
93,011
88,588
116,725
116,725
103,240
520-520-500-60609
MATERIALS
218
226
600
67
0
520-520-500-60616
INSURANCE LIABILITY
7,869
8,749
8,749
8,749
8,749
520-520-500-60619
RECYCLING
41,246
0
25,000
0
0
520-520-500-60621
TIPPING FEES
174,395
195,279
200,000
96,000
0
520-520-500-60622
RENTALS-LEASES-LOANS
0
0
0
0
0
520-520-500-60625
CLEAN UP PROJECT
3,067
2,000
2,000
0
0
520-520-500-60639
OFFICE SUPPLIES
124
0
0
0
0
520-520-500-60640
POSTAGE
8,790
7,800
8,000
8,000
10,000
520-520-500-60648
GAS, OIL & LUBRICANTS
54,535
50,460
60,000
14,500
500
520-520-500-60654
SMALL TOOLS
282
36
300
0
0
520-520-500-60656
SAFETY
604
305
1,045
650
0
520-520-500-69999
MINOR CAPITAL
47,054
44,771
60,000
10,200
0
520-520-500-70700
WRITE-OFF @ 10 YR +
572
536
246
0
0
Total O & M
673,410
638,215
851,958
1,121,096
1,703,679
520-520-500-90908
VEHICLES CAPITAL OUTLAY
0
968,721
600,000
0
0
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
520-520-500-90912
OTHER CAPITAL PURCHASES
0
0
0
0
0
520-520-500-90944
ASSETS TRANSFERRED
0
0
0
0
0
520-520-500-90998
ASSET ACQUISITION
0
(968,721)
0
0
0
520-520-500-90999
DEPRECIATION EXPENSE
121,715
268,018
0
0
0
Capital Expense
121,715
268,018
600,000
0
0
1,337,652
1,020,204
1,794,076
1,400,893
1,834,726
Total Expenses
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
520-520-500-95100
CONTINGENCY
0
0
44,210
3,004,735
2,459,209
520-520-500-95150
CAPITAL RESERVE
0
0
0
0
0
Contingency/Reserve Total
0
0
44,210
3,004,735
2,459,209
1,337,652
1,020,204
1,838,286
4,405,628
4,293,935
Ending Balance
49,964
513,887
1
0
0
Expense Total w Cont/Reserves
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
WASTEWATER 1
530-101-500-43725
CONTRIBUTION FUND EQUITY
0
0
4,096,073
5,801,694
6,647,471
530-101-500-43736
RESERVE - CAPITAL
0
0
325,000
112,500
325,000
530-101-500-43738
WIFA & USDA RESERVE
0
0
0
0
Total Beginning Budget
0
0
4,421,073
5,914,194
6,972,471
530-101-500-42504
COUNTY GRANTS
0
0
0
0
0
530-101-500-42513
REIMBURSEMENTS (Loans/Grants)
0
0
0
0
0
530-101-500-46459
INTEREST INCOME
123,106
162,563
100,000
101,273
100,000
530-101-500-46460
LGIP LOSS
0
0
0
0
0
530-101-500-46564
SEWER INSTALLATION
9,034
19,087
10,000
0
10,000
530-101-500-46570
SEWER BASE FEE
543,710
976,688
575,000
1,011,713
1,000,000
530-101-500-46571
SEWER USAGE FEE
778,537
1,511,613
1,000,000
1,449,151
1,666,523
530-101-500-46573
INSPECTION & TESTING FEES
10,365
478,549
250,000
183,777
200,000
530-101-500-46601
DUMP STATION - COMM CTR
0
0
0
0
0
530-101-500-46603
DIRECT HAUL DUMPING
132,463
138,248
107,617
80,565
105,000
530-101-500-46620
CONTRACTED SERVICES REIMB
0
0
0
0
0
530-101-500-48875
MISCELLANEOUS REVENUES
4,195
13,311
4,807,500
1,157
5,000
530-101-500-48880
SURPLUS OF TOWN PROPERTY
0
0
0
0
0
530-101-500-49910
TRANSFER IN
0
0
0
0
0
530-101-500-49920
TRANSFER OUT
0
0
0
0
0
Total "New" Revenue
1,601,410
3,300,059
6,850,117
2,827,637
3,086,523
Total Revenue
1,601,410
3,300,059
11,271,190
8,741,831
10,058,994
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
WASTEWATER - 1
530-530-500-50100
SALARIES & WAGES FULL-TIME
164,636
271,604
313,628
229,611
293,000
530-530-500-50108
SALARIES ON CALL/STIPEND
6,498
11,424
8,500
8,000
10,000
530-530-500-50110
SALARIES & WAGES PART-TIME
0
0
0
0
0
530-530-500-50125
COMP TIME - USED
872
901
1,000
187
1,000
530-530-500-50140
SICK TIME
4,446
7,026
6,500
4,469
6,500
530-530-500-50150
OVERTIME
4,983
6,016
7,500
12,029
12,500
Total Salaries
181,435
296,971
337,128
254,296
323,000
530-530-500-50210
FICA EXPENSE
12,827
21,584
25,816
19,454
24,750
530-530-500-50212
INDUSTRIAL INSURANCE
3,437
4,915
5,926
5,480
4,500
530-530-500-50221
STATE RETIREMENT EXP
20,913
35,167
32,858
31,253
38,160
530-530-500-50223
STATE RETIREMENT GASB 68
84,349
(14,115)
0
0
0
530-530-500-50232
HEALTH INSURANCE
21,901
32,432
32,193
32,910
35,315
530-530-500-50233
DENTAL INSURANCE
1,592
2,189
2,068
2,323
2,190
530-530-500-50234
LIFE INSURANCE
34
119
83
79
106
530-530-500-50235
VISION INSURANCE
0
0
0
0
0
Total P.R.E.
145,053
82,291
98,944
91,500
105,021
530-530-500-60020
CONTRACTED SERVICES REIMB
0
0
0
0
0
530-530-500-60104
CLOTHING ALLOWANCE
997
658
2,100
2,100
2,100
530-530-500-60105
LAUNDRY & CLEANING
0
0
0
0
0
530-530-500-60109
MISC LABS & CDL PHYSICALS
50
125
750
750
750
530-530-500-60112
TRAINING & TRAVEL
3,016
1,960
6,000
3,500
6,000
530-530-500-60114
MEMBERSHIP & DUES
0
0
0
38
100
530-530-500-60118
LICENSES & PERMITS
5,878
5,475
6,000
6,000
6,000
530-530-500-60302
DATA PROCESSING
568
981
1,000
1,000
1,500
530-530-500-60305
OTHER CONTRACT SERVICES
43,370
60,075
60,000
60,000
60,000
530-530-500-60308
OTHER PROFESSIONAL SERVICES
45,694
39,996
128,500
100,000
128,500
530-530-500-60310
ADMIN CHARGE - GF
89,187
115,429
159,212
159,212
184,802
530-530-500-60317
ADMIN CHARGE - PS & CIP
33,423
36,551
41,573
41,573
43,754
530-530-500-60320
VEHICLE LEASING
0
16,391
30,000
18,000
21,000
530-530-500-60406
BOOKS, PUBLICATIONS & MAPS
9
0
250
250
250
530-530-500-60599
INTERNET
468
468
451
451
500
530-530-500-60600
SVC TO MAINT BUILDINGS
2,208
11,766
30,000
30,000
10,000
530-530-500-60601
SVC TO MAINT AUTO
17,806
10,595
8,300
7,500
8,300
530-530-500-60604
SVC TO MAINT OTHER EQUIPMENT
34,430
78,269
100,000
100,000
100,000
530-530-500-60607
MAINT SHOP CHARGES
23,253
22,147
29,181
29,181
25,810
530-530-500-60609
MATERIALS
4,816
5,263
5,300
5,300
5,300
530-530-500-60613
SVC TO MAINT COLL/DIST SYSTEMS
13,387
29,361
40,000
30,000
40,000
530-530-500-60616
INSURANCE LIABILITY
71,210
78,527
78,527
78,527
85,000
530-530-500-60617
FLOOD INSURANCE
3,987
3,987
4,000
4,000
4,000
530-530-500-60618
UTILITIES EXPENSE
137,849
103,562
165,570
133,000
152,000
530-530-500-60620
TELEPHONE
1,232
1,220
1,453
1,453
1,500
530-530-500-60621
TIPPING FEES
23,907
24,436
25,000
15,000
25,000
530-530-500-60629
LAB SUPPLIES
4,838
6,003
7,000
7,000
9,000
530-530-500-60639
OFFICE SUPPLIES
198
292
500
500
500
530-530-500-60640
POSTAGE
8,400
7,800
8,250
8,250
9,500
530-530-500-60644
JANITORIAL SUPPLIES
44
141
300
300
300
530-530-500-60646
CHEMICALS
22,732
18,374
30,000
30,000
30,000
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
530-530-500-60648
GAS, OIL & LUBRICANTS
4,434
6,756
8,000
6,000
8,000
530-530-500-60654
SMALL TOOLS
1,887
1,937
2,100
2,100
2,100
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
530-530-500-60656
SAFETY
1,522
1,556
2,100
2,100
2,100
530-530-500-69999
MINOR CAPITAL
6,410
3,043
3,000
3,000
3,000
530-530-500-70700
WRITE-OFF @ 10 YR +
(2,610)
12,161
203
200
200
Total O & M
604,600
705,305
984,620
886,285
976,866
530-530-500-80639
EXPANSION
0
0
0
0
0
530-530-500-80810
DEBT PRINCIPAL
0
0
133,221
157,280
162,147
530-530-500-80812
DEBT INTEREST
0
0
148,058
0
124,641
530-530-500-90905
BUILDING IMPROVEMENTS
0
0
0
0
0
530-530-500-90908
VEHICLES CAPITAL OUTLAY
0
0
0
0
0
530-530-500-90912
OTHER CAPITAL PURCHASES
9,201
0
11,000
11,000
100,000
530-530-500-90914
INFRASTRUCTURE UPGRADE
167,277
938,991
5,960,000
369,000
5,140,000
530-530-500-90936
LAND PURCHASE
500
0
0
0
0
530-530-500-90944
ASSETS TRANSFERRED
0
0
0
0
0
530-530-500-90998
ASSET ACQUISITION
(1,460,982)
(941,691)
0
0
0
530-530-500-90999
DEPRECIATION EXPENSE
414,876
408,614
0
0
0
Capital Expense
(869,128)
405,914
6,252,279
537,280
5,526,788
61,960
1,490,481
7,672,971
1,769,360
6,931,675
530-530-500-95100
CONTINGENCY
0
0
3,273,218
6,859,971
2,802,319
530-530-500-95150
CAPITAL RESERVE
0
0
325,000
112,500
325,000
530-530-500-95158
WIFA & USDA RESERVE
0
0
0
0
0
Contingency/Reserve Total
0
0
3,598,218
6,972,471
3,127,319
61,960
1,490,481
11,271,189
8,741,831
10,058,994
Ending Balance
1,539,450
1,809,578
1
0
0
Expense Total w Cont/Reserves
Total Expenses
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
WASTEWATER 2 (WR)
531-101-500-43725
CONTRIBUTION FUND EQUITY
0
0
990,824
1,270,683
1,181,311
531-101-500-43736
RESERVE - CAPITAL
0
0
1,635,050
1,277,810
1,635,050
Total Beginning Budget
0
0
2,625,874
2,548,493
2,816,361
531-101-500-46400
CONTRIBUTIONS REC'D
0
0
0
0
0
531-101-500-46459
INTEREST INCOME
92,073
83,893
60,000
62,263
60,000
531-101-500-46564
SEWER INSTALLATION
0
0
0
0
0
531-101-500-46570
SEWER BASE FEE
925,879
1,018,481
941,447
959,132
959,132
531-101-500-46571
SEWER USAGE FEE
294,727
320,573
324,407
284,044
319,549
531-101-500-46573
INSPECTION & TESTING FEES
0
0
0
0
0
531-101-500-46590
CONNECTION FEE
363,597
215,693
150,000
82,169
85,000
531-101-500-46620
CONTRACTED SERVICES REIMB
0
0
0
0
0
531-101-500-48875
MISCELLANEOUS REVENUES
0
0
0
0
0
Total "New" Revenue
1,676,276
1,638,640
1,475,854
1,387,608
1,423,681
Total Revenue
1,676,276
1,638,640
4,101,728
3,936,101
4,240,042
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
WASTEWATER 2 (WR)
531-531-500-50100
SALARIES & WAGES FULL-TIME
209,516
265,287
318,414
229,610
280,000
531-531-500-50108
SALARIES ON CALL/STIPEND
0
2,017
0
3,155
4,000
531-531-500-50125
COMP TIME - USED
872
901
1,000
187
1,000
531-531-500-50140
SICK TIME
4,593
7,026
7,500
4,469
7,500
531-531-500-50150
OVERTIME
12,983
6,016
17,000
12,029
17,000
Total Salaries
227,964
281,247
343,914
249,450
309,500
531-531-500-50210
FICA EXPENSE
17,098
21,033
25,817
19,083
24,680
531-531-500-50212
INDUSTRIAL INSURANCE
14,362
16,425
11,569
14,568
13,850
531-531-500-50221
STATE RETIREMENT EXP
27,315
34,010
32,936
30,657
38,100
531-531-500-50223
STATE RETIREMENT GASB 68
(31,043)
(59,987)
0
0
0
531-531-500-50232
HEALTH INSURANCE
26,966
31,343
32,204
32,390
37,750
531-531-500-50233
DENTAL INSURANCE
1,914
2,104
2,068
2,294
2,740
531-531-500-50234
LIFE INSURANCE
58
145
71
61
75
Total P.R.E.
56,670
45,073
104,665
99,054
117,195
531-531-500-60020
CONTRACTED SERVICES REIMB
0
0
0
0
0
531-531-500-60104
CLOTHING ALLOWANCE
863
563
2,030
2,030
2,000
531-531-500-60109
MISC LABS & CDL PHYSICALS
50
125
250
250
250
531-531-500-60112
TRAINING & TRAVEL
3,198
2,198
6,000
3,500
6,000
531-531-500-60114
MEMBERSHIP & DUES
0
0
500
38
500
531-531-500-60118
LICENSES & PERMITS
3,555
0
5,000
4,000
5,000
531-531-500-60302
DATA PROCESSING
568
1,152
5,500
600
1,500
531-531-500-60305
OTHER CONTRACT SERVICES
233,011
106,749
130,000
130,000
130,000
531-531-500-60308
OTHER PROFESSIONAL SERVICES
40,669
7,809
50,000
15,000
35,000
531-531-500-60310
ADMIN CHARGE - GF
102,150
127,630
173,808
173,808
160,134
531-531-500-60317
ADMIN CHARGE - PS & CIP
33,423
36,551
41,573
41,573
43,754
531-531-500-60320
VEHICLE LEASING
0
19,416
30,000
30,000
37,000
531-531-500-60406
BOOKS, PUBLICATIONS & MAPS
0
0
500
500
500
531-531-500-60599
INTERNET
457
0
660
660
1,000
531-531-500-60600
SVC TO MAINT BUILDINGS
531
523
1,000
1,000
1,000
531-531-500-60601
SVC TO MAINT AUTO
1,390
1,100
2,500
3,500
3,000
531-531-500-60602
SVC TO MAINT OFFICE EQUIPMENT
0
0
500
500
500
531-531-500-60604
SVC TO MAINT OTHER EQUIPMENT
83,901
112,044
150,000
100,000
150,000
531-531-500-60607
MAINT SHOP CHARGES
23,313
22,147
29,181
29,181
25,810
531-531-500-60609
MATERIALS
4,218
1,571
4,500
4,500
4,500
531-531-500-60613
SVC TO MAINT COLL/DIST SYSTEMS
4,282
319
50,000
30,000
50,000
531-531-500-60616
INSURANCE LIABILITY
18,193
20,598
20,598
20,598
24,000
531-531-500-60618
UTILITIES EXPENSE
81,230
75,247
114,994
90,000
102,000
531-531-500-60620
TELEPHONE
949
1,333
848
848
800
531-531-500-60621
TIPPING FEES
60,720
47,942
60,000
40,000
50,000
531-531-500-60622
RENTALS-LEASES-LOANS
0
0
0
0
0
531-531-500-60629
LAB SUPPLIES
8,575
6,681
10,000
10,000
12,000
531-531-500-60639
OFFICE SUPPLIES
0
326
750
750
750
531-531-500-60640
POSTAGE
3,221
3,733
4,800
4,800
5,000
531-531-500-60644
JANITORIAL SUPPLIES
134
13
200
200
200
531-531-500-60646
CHEMICALS
8,500
2,136
12,000
10,000
12,000
531-531-500-60648
GAS, OIL & LUBRICANTS
5,456
4,897
7,875
4,000
6,000
531-531-500-60654
SMALL TOOLS
300
1,415
1,700
1,000
1,700
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
531-531-500-60656
SAFETY
1,381
1,245
2,400
2,400
2,400
531-531-500-69999
MINOR CAPITAL
6,530
8,027
10,000
5,000
5,000
531-531-500-70700
WRITE-OFF @ 10 YR +
1043.00
(17.00)
1,500
0
1,500
Total O & M
731,811
613,473
931,167
760,236
880,797
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
531-531-500-90908
VEHICLES CAPITAL OUTLAY
0
0
0
0
0
531-531-500-90912
OTHER CAPITAL PURCHASES
9,201
0
11,000
11,000
0
531-531-500-90914
INFRASTRUCTURE UPGRADE
0
0
0
0
40,000
531-531-500-90944
ASSETS TRANSFERRED
0
0
0
0
0
531-531-500-90998
ASSET ACQUISITION
(9,201)
0
0
0
0
531-531-500-90999
DEPRECIATION EXPENSE
750,115
742,454
0
0
0
Capital Expense
750,115
742,454
11,000
11,000
40,000
1,766,560
1,682,247
1,390,746
1,119,740
1,347,492
531-531-500-95100
CONTINGENCY
0
0
1,075,930
1,538,551
1,257,500
531-531-500-95150
CAPITAL RESERVE
0
0
1,635,050
1,277,810
1,635,050
Contingency/Reserve Total
0
0
2,710,980
2,816,361
2,892,550
1,766,560
1,682,247
4,101,726
3,936,101
4,240,042
Ending Balance
(90,284)
(43,607)
2
0
0
Expense Total w Cont/Reserves
Total Expenses
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
AIRPORT
580-101-580-43725
CONTRIBUTION FUND EQUITY
0
0
2,567,004
201,594
869,536
580-101-580-43736
RESERVE - CAPITAL
0
0
0
0
0
Total Beginning Budget
0
0
2,567,004
201,594
869,536
580-101-580-42502
FEDERAL GRANTS
189,451
1,285,979
1,125,000
1,125,000
550,000
580-101-580-42503
ADOT GRANT
549,046
19,547
725,000
725,000
77,000
580-101-580-46459
INTEREST INCOME
15,198
(14,736)
7,425
(69)
7,425
580-101-580-46525
AIRPORT FUEL SALES
405,573
482,967
405,000
442,858
405,000
580-101-580-46528
LANDING FEES
1,994
1,655
2,000
2,467
2,000
580-101-580-46529
RENT AIRPORT
31,956
36,635
30,000
33,041
30,000
580-101-580-46530
TIEDOWNS
3,995
4,093
3,800
1,801
3,800
580-101-580-46531
CALL-OUTS
3,750
3,000
3,000
1,867
3,000
580-101-580-48875
MISCELLANEOUS REVENUES
0
0
0
0
0
580-101-580-48876
OVERAGE/SHORTAGE
0
0
0
0
0
580-101-580-48878
TOWER USE
41,004
41,399
41,004
33,067
41,004
580-101-580-48880
SURPLUS OF TOWN PROPERTY
0
7,300
0
0
0
580-101-580-48882
INSURANCE/DAMAGE REIMBURSEME
0
0
0
0
0
580-101-580-49910
TRANSFER IN
0
0
0
0
0
580-101-580-49920
TRANSFER OUT
0
0
0
0
0
Total "New" Revenue
1,241,967
1,867,839
2,342,229
2,365,031
1,119,229
Total Revenue
1,241,967
1,867,839
4,909,233
2,566,625
1,988,765
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
AIRPORT
580-580-580-50100
SALARIES & WAGES FULL-TIME
50,246
56,305
52,544
49,452
55,170
580-580-580-50107
SALARIES & WAGES TEMP
0
0
0
0
0
580-580-580-50108
SALARIES ON CALL/STIPEND
0
0
0
0
0
580-580-580-50110
SALARIES & WAGES PART-TIME
0
0
0
0
0
580-580-580-50140
SICK TIME
0
0
0
0
0
Total Salaries
50,246
56,305
52,544
49,452
55,170
580-580-580-50210
FICA EXPENSE
3,639
4,007
4,380
3,783
4,415
580-580-580-50212
INDUSTRIAL INSURANCE
1,760
1,590
1,097
1,396
1,255
580-580-580-50221
STATE RETIREMENT EXP
6,196
6,552
6,063
6,078
6,815
580-580-580-50223
STATE RETIREMENT GASB 68
(1,641)
(2,005)
0
0
0
580-580-580-50232
HEALTH INSURANCE
12,384
12,884
10,709
11,939
14,690
580-580-580-50233
DENTAL INSURANCE
810
810
638
742
810
580-580-580-50234
LIFE INSURANCE
23
21
23
22
25
Total P.R.E.
23,171
23,859
22,910
23,960
28,010
580-580-580-60104
CLOTHING ALLOWANCE
33
0
260
200
250
580-580-580-60112
TRAINING & TRAVEL
59
0
250
0
250
580-580-580-60114
MEMBERSHIP & DUES
354
0
100
100
150
580-580-580-60118
LICENSES & PERMITS
1,895
2,190
1,700
1,700
1,700
580-580-580-60200
CREDIT & ONLINE FEE'S
11,599
13,559
11,852
11,852
14,000
580-580-580-60302
DATA PROCESSING
0
0
0
0
2,000
580-580-580-60305
OTHER CONTRACT SERVICES
13,961
11,278
10,000
2,000
10,000
580-580-580-60308
OTHER PROFESSIONAL SERVICES
0
0
0
30,000
580-580-580-60309
SUNDRIES
0
0
0
0
0
580-580-580-60310
ADMIN CHARGE - GF
72,379
68,665
83,762
83,762
80,914
580-580-580-60318
ENVIRONMENTAL ASSESSMENT
0
0
0
0
0
580-580-580-60320
VEHICLE LEASING
0
5,748
12,000
9,000
10,000
580-580-580-60401
MARKETING
1,700
757
3,000
3,000
3,000
580-580-580-60599
INTERNET
1,466
733
1,500
1,500
3,000
580-580-580-60600
SVC TO MAINT BUILDINGS
496
239
3,000
100
3,000
580-580-580-60601
SVC TO MAINT AUTO
1,363
323
1,000
800
1,000
580-580-580-60603
SVC TO MAINT COMM EQUIPMENT
0
0
300
0
300
580-580-580-60604
SVC TO MAINT FUEL SYSTEM
14,641
4,848
7,000
7,000
7,000
580-580-580-60606
GROUNDS MAINTENANCE
607
2,312
8,000
2,000
5,000
580-580-580-60616
INSURANCE LIABILITY
18,564
20,333
20,333
20,333
22,500
580-580-580-60618
UTILITIES EXPENSE
14,253
18,063
20,500
23,500
25,000
580-580-580-60620
TELEPHONE
3,354
3,206
3,247
3,247
1,500
580-580-580-60639
OFFICE SUPPLIES
38
36
300
50
100
580-580-580-60644
JANITORIAL SUPPLIES
0
0
250
200
250
580-580-580-60648
GAS, OIL & LUBRICANTS
1,951
1,325
1,800
1,200
1,500
580-580-580-60654
SMALL TOOLS
383
180
400
200
300
580-580-580-60656
SAFETY
0
0
400
300
400
580-580-580-69999
MINOR CAPITAL
0
0
6,000
6,000
8,000
580-580-580-70716
PURCH OF RESALE FUEL
267,044
281,196
337,885
337,885
337,885
580-580-580-70717
PURCH OF RESALE FUEL - ASSET
(9,710)
(40,284)
30,000
(17,252)
30,000
Total O & M
416,430
394,707
564,839
498,677
598,999
580-580-580-90908
VEHICLES CAPITAL OUTLAY
0
0
0
0
0
580-580-580-90911
APRON DESIGN #20- 2015
0
0
0
0
0
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
580-580-580-90912
OTHER CAPITAL PURCHASES
0
0
1,125,000
1,125,000
0
580-580-580-90913
LIGHTING UPGRADES
516,154
4,112
0
0
0
580-580-580-90915
PAVEMENT PRESERVATION
26,182
0
0
0
550,000
580-580-580-90917
T-HANGARS
0
0
0
0
0
580-580-580-90921
APRON RECONSTRUCTION
1,884,991
154,457
0
0
0
580-580-580-90923
AIRPORT MASTER PLAN #19 - 2013
0
0
0
0
0
580-580-580-90927
MID-FIELD APRON #22 - 2016
0
0
0
0
0
580-580-580-90929
MID-FIELD APRON #23 - 2016
0
0
0
0
0
580-580-580-90932
MID-FIELD APRON #24 - 2019
0
0
0
0
0
580-580-580-90934
OFFICE EQUIPMENT
0
0
0
0
0
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
580-580-580-90936
LAND PURCHASE
0
0
0
0
0
580-580-580-90944
ASSETS TRANSFERRED
0
0
0
0
0
580-580-580-90998
ASSET ACQUISITION
(2,570,001)
(2,120,482)
0
0
0
580-580-580-90999
DEPRECIATION EXPENSE
772,360
651,277
0
0
0
Capital Expense
629,686
(1,310,636)
1,125,000
1,125,000
550,000
1,119,533
(835,765)
1,765,293
1,697,089
1,232,179
580-580-580-95100
CONTINGENCY
0
0
3,143,941
869,536
756,585
580-580-580-95150
CAPITAL RESERVE
0
0
0
0
0
0
0
3,143,941
869,536
756,585
1,119,533
(835,765)
4,909,234
2,566,625
1,988,765
Ending Balance
122,434
2,703,604
(1)
0
0
Contingency/Reserve Total
Expense Total w Cont/Reserves
Total Expenses
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
MAINTENANCE SHOP
600-101-600-43729
BUDGETED FUND BALANCE
0
0
37,280
45,557
33,287
Total Beginning Budget
0
0
37,280
45,557
33,287
600-101-600-46459
INTEREST INCOME
3,940
4,130
3,000
2,223
3,000
600-101-600-46460
LGIP LOSS
0
0
0
0
0
600-101-600-46611
GENERAL FUND CHARGES
11,644
13,104
10,861
13,384
13,000
600-101-600-46612
ENTERPRISE FUND CHARGES
232,529
221,471
291,814
259,389
258,100
600-101-600-48875
MISCELLANEOUS REVENUES
0
0
0
0
0
600-101-600-48880
SURPLUS OF TOWN PROPERTY
0
0
0
0
0
600-101-600-49910
TRANSFER IN
0
0
0
0
0
600-101-600-49920
TRANSFER OUT
0
0
0
0
0
Total "New" Revenue
248,113
238,705
305,675
274,996
274,100
Total Revenue
248,113
238,705
342,955
320,552
307,386
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
MAINTENANCE SHOP
600-600-600-50100
SALARIES & WAGES FULL-TIME
90,970
90,970
128,552
97,455
125,279
600-600-600-50108
SALARIES ON CALL/STIPEND
0
0
613
0
0
600-600-600-50125
COMP TIME - USED
0
0
0
0
0
600-600-600-50140
SICK TIME
1,025
1,025
1,779
2,039
1,500
600-600-600-50150
OVERTIME
1,435
1,435
1,976
1,709
1,913
Total Salaries
93,430
93,430
132,920
101,203
128,692
600-600-600-50210
FICA EXPENSE
7,380
7,380
9,305
7,742
10,442
600-600-600-50212
INDUSTRIAL INSURANCE
3,146
3,146
2,215
3,408
2,393
600-600-600-50221
STATE RETIREMENT EXP
11,474
11,474
15,107
12,438
14,455
600-600-600-50223
STATE RETIREMENT GASB 68
(2,694)
(2,694)
4,622
0
0
600-600-600-50232
HEALTH INSURANCE
7,306
7,306
15,188
11,833
15,237
600-600-600-50233
DENTAL INSURANCE
540
540
1,181
929
1,053
600-600-600-50234
LIFE INSURANCE
33
33
46
31
44
600-600-600-50235
VISION INSURANCE
0
0
0
0
0
Total P.R.E.
27,185
27,185
47,664
36,380
43,625
600-600-600-60104
CLOTHING ALLOWANCE
447
447
356
400
700
600-600-600-60112
TRAINING & TRAVEL
118
118
3,200
1,500
8,000
600-600-600-60114
MEMBERSHIP & DUES
430
430
440
600
545
600-600-600-60302
DATA PROCESSING
5,117
5,117
416
3,500
7,000
600-600-600-60305
OTHER CONTRACT SERVICES
0
0
958
2,000
2,000
600-600-600-60308
OTHER PROFESSIONAL SERVICES
679
679
1,493
1,600
1,600
600-600-600-60320
VEHICLE LEASING
0
0
0
10,000
25,000
600-600-600-60406
BOOKS, PUBLICATIONS & MAPS
0
0
0
0
0
600-600-600-60597
AUTO PARTS
14,954
14,954
12,751
18,000
13,000
600-600-600-60599
INTERNET
1,428
1,428
833
1,450
1,375
600-600-600-60600
SVC TO MAINT BUILDINGS
767
767
356
4,000
4,000
600-600-600-60601
SVC TO MAINT AUTO
587
587
142
1,000
1,000
600-600-600-60604
SVC TO MAINT OTHER EQUIPMENT
1,003
1,003
385
1,400
1,400
600-600-600-60616
INSURANCE LIABILITY
32,780
32,780
36,073
36,073
38,500
600-600-600-60618
UTILITIES EXPENSE
8,624
8,624
8,186
10,700
10,700
600-600-600-60620
TELEPHONE
436
436
437
550
550
600-600-600-60639
OFFICE SUPPLIES
487
500
700
600-600-600-60644
JANITORIAL SUPPLIES
63
63
9
400
400
600-600-600-60646
CHEMICALS
0
0
0
100
100
600-600-600-60648
GAS, OIL & LUBRICANTS
3,501
3,501
1,122
3,000
3,000
600-600-600-60654
SMALL TOOLS
925
925
517
500
1,000
600-600-600-60656
SAFETY
373
373
295
500
500
600-600-600-69999
MINOR CAPITAL
5,647
5,647
271
2,000
2,000
Total O & M
77,879
78,366
68,240
99,773
123,070
600-600-600-90905
BUILDING IMPROVEMENTS
0
0
0
0
12,000
600-600-600-90908
VEHICLES CAPITAL OUTLAY
0
0
0
0
0
600-600-600-90912
OTHER CAPITAL PURCHASES
8,000
9,358
50,000
49,910
0
600-600-600-90934
OFFICE EQUIPMENT
0
0
0
0
0
600-600-600-90944
ASSETS TRANSFERRED
0
0
0
0
0
600-600-600-90998
ASSET ACQUISITION
(8,000)
(8,000)
(9,358)
0
0
600-600-600-90999
DEPRECIATION EXPENSE
8,824
8,824
9,779
0
0
Capital Expense
8,824
10,182
50,421
49,910
12,000
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
207,318
209,163
299,245
287,266
307,386
600-600-600-95100
CONTINGENCY
0
0
0
33,287
0
207,318
209,163
299,245
320,552
307,386
Ending Balance
40,795
29,542
43,710
0
0
Expense Total w Cont/Reserves
Total Expenses
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
CAPITAL IMPROVEMENT
700-101-700-43729
BUDGETED FUND BALANCE
0
0
567,978
977,292
1,143,780
Total Beginning Budget
0
0
567,978
977,292
1,143,780
700-101-700-42503
STATE GRANT/LOAN
0
0
173,476
98,476
75,000
700-101-700-42504
COUNTY GRANTS
0
0
0
0
0
700-101-700-44800
INTERGOVERNMENTAL GRANTS
0
0
0
0
0
700-101-700-46400
CONTRIBUTIONS REC'D
0
0
0
0
0
700-101-700-48875
MISCELLANEOUS REVENUES
1
0
0
0
0
700-101-700-49910
TRANSFER IN
1,000,000
300,000
300,000
300,000
0
700-101-700-49920
TRANSFER OUT
0
0
0
0
0
Total "New" Revenue
1,000,001
300,000
473,476
398,476
75,000
Total Revenue
1,000,001
300,000
1,041,454
1,375,768
1,218,780
CAPITAL IMPROVEMENT
700-700-700-60317
ADMIN CHARGE - PS & CIP
38,198
41,773
47,512
47,512
50,004
700-700-700-80810
DEBT PRINCIPAL
0
0
0
0
0
700-700-700-80812
DEBT INTEREST
0
0
0
0
0
700-700-700-90902
COFFINGER PARK
44,250
488,431
125,000
86,000
39,000
700-700-700-90903
WW INFRASTRUCTURE - 2013
0
0
0
0
0
700-700-700-90904
IT & COMMUNICATION UPGRADE
59,958
103,071
0
0
0
700-700-700-90908
FUEL TANKS - 2015
0
0
0
0
0
700-700-700-90916
COUNTRY CLUB RD - 2015
0
0
0
0
0
700-700-700-90918
YUCCA WATERLINE
0
0
0
0
0
700-700-700-90921
BLDG & PARK SECURITY
0
46,491
0
0
0
700-700-700-90923
COMM CTR IMPROVEMENTS
0
0
0
0
0
700-700-700-90924
RETAINING WALLS
0
0
0
0
0
700-700-700-90925
NON PUB SFTY VEHICLES
0
0
0
0
0
700-700-700-90928
PUBLIC SAFETY VEHICLES - 2015
0
0
0
0
0
700-700-700-90931
LIFT STATIONS - 2014
0
0
0
0
0
700-700-700-90935
DOWNTOWN IMPROVEMENTS
0
0
0
0
0
700-700-700-90938
LAND/BUILDING PURCHASES
0
0
0
0
0
700-700-700-90941
WESTSIDE SEWER - 2016
0
0
0
0
0
700-700-700-90942
CITIZENS PARTICIPATION
0
0
0
0
0
700-700-700-90943
FACILITY IMPROVEMENTS
34,099
168,772
173,476
98,476
75,000
700-700-700-90944
ASSETS TRANSFERRED
0
0
0
0
0
700-700-700-90948
DOWNTOWN IMPROVEMENTS
77,320
0
0
0
0
700-700-700-90950
WISHING WELL PARK & RIVERWALK
0
0
0
0
0
700-700-700-90951
MISC EQUIPMENT
0
0
0
0
0
700-700-700-90952
OUTDOOR RECREATION PROGRAMS
0
0
0
0
0
700-700-700-90953
MC GUIRE PARK
7,705
0
0
0
0
700-700-700-90954
SIGNAGE
0
0
0
0
0
700-700-700-90955
COUNCIL CHAMBERS - 2015
0
0
0
0
0
700-700-700-90956
PUB SFTY EQUIP & RADIO SYSTEM
0
0
0
0
0
700-700-700-90957
STREETS-SIDEWALKS-CURBS
0
0
0
0
0
700-700-700-90959
PW & CS OFFICES
13,641
0
0
0
0
700-700-700-90960
TEGNER ARTS & CULTURAL DISTRIC
0
0
0
0
0
700-700-700-90961
SUNSET PARK
63,235
54,229
0
0
250,000
700-700-700-90963
FORPAUGH (WREDP) - 2016
0
0
0
0
0
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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Detail
2023-24
2024-25
2025-26
2025-26
2026-27
Actual
Actual
Approved 
Budget
Projected 
Actual
Proposed 
Budget
700-700-700-90964
FRONTIER STREET IMPROVEMENTS
0
0
0
0
0
338,406
902,767
345,988
231,988
414,004
700-700-700-95100
CONTINGENCY
0
0
695,465
1,143,780
804,776
338,406
902,767
1,041,453
1,375,768
1,218,780
661,595
(602,767)
1
0
0
Ending Balance
Total Expenses
Expense Total w Cont/Reserves
F:\Robert-M\Budget\FY 2026-27\Final Budget\Budget - Main 27 Detail
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2023-24
2024-25
2025-26
2025-26
2026-27
Approved
Projected
Proposed
Account Number
Account Title
Actual
Actual
Budget
Actual
Budget
VULTURE MINE RD
305-101-305-43729
BUDGETED FUND BALANCE
0
0
0
0
0
305-101-305-44210
LOCAL SALES TAX
0
0
0
0
0
305-101-305-46459
INTEREST INCOME
0
0
0
0
0
305-101-305-49910
TRANSFER IN
0
0
0
0
0
305-101-305-49920
TRANSFER OUT
0
0
0
0
0
Total Revenue
0
0
0
0
0
305-305-305-60308
OTHER PROFESSIONAL SERVICES
0
0
0
0
0
305-305-305-94140
VULTURE MINE RD
0
0
0
0
0
Total Expense
0
0
0
0
0
305-305-305-95100
CONTINGENCY
0
0
0
0
0
Difference
0
0
0
0
0
Destination Marketing Fund
321-101-321-42503
STATE GRANT/LOAN
27,677
26,013
30,000
34,995
39,173
321-101-321-43729
BUDGETED FUND BALANCE
0
0
0
0
0
321-101-321-46459
INTEREST INCOME
119
15
100
(164)
100
321-101-321-48875
MISCELLANEOUS REVENUES
0
0
0
0
0
Total Revenue
27,796
26,028
30,100
34,831
39,273
321-321-321-60112
TRAINING & TRAVEL
0
0
0
0
0
321-321-321-60302
DATA PROCESSING
0
0
0
0
0
321-321-321-60305
OTHER CONTRACT SERVICES
0
0
0
0
0
321-321-321-60401
MARKETING
27,677
28,686
30,100
34,831
39,273
321-321-321-60405
ECONOMIC DEVELOPMENT
0
0
0
0
0
Total Expense
27,677
28,686
30,100
34,831
39,273
321-321-321-95100
CONTINGENCY
0
0
0
0
0
Difference
119
(2,658)
0
0
0
LTAF II
325-101-700-42503
STATE GRANT/LOAN
16,717
0
16,717
16,717
16,717
325-101-700-43729
BUDGETED FUND BALANCE
0
0
0
0
0
325-101-700-46459
INTEREST INCOME
0
0
0
0
0
325-101-700-46614
TRANSIT REIMBURSEMENTS
29,923
6,808
33,000
14,322
33,000
325-101-700-49910
TRANSFER IN
0
0
0
0
0
Total Revenue
46,640
6,808
49,717
31,039
49,717
325-325-700-60608
TRANSIT
16,717
16,717
16,717
16,717
16,717
325-325-700-60631
REIMBURSED TRANSIT
26,322
7,896
33,000
14,322
33,000
Total Expense
43,039
24,613
49,717
31,039
49,717
325-325-700-95100
CONTINGENCY
0
0
0
0
0
Difference
3,601
(17,805)
0
0
0
Budget - Others 27
1 of 11
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2023-24
2024-25
2025-26
2025-26
2026-27
Approved
Projected
Proposed
Account Number
Account Title
Actual
Actual
Budget
Actual
Budget
Social Services
340-101-340-43729
BUDGETED FUND BALANCE
0
0
0
0
0
340-101-340-42504
COUNTY GRANTS
48,947
446
60,000
0
0
340-101-340-48875
MISCELLANEOUS REVENUES
0
0
0
0
0
Total Revenue
48,947
446
60,000
0
0
340-340-340-60628
SOCIAL SERVICES
60,000
0
60,000
0
0
Total Expense
60,000
0
60,000
0
0
340-340-340-95100
CONTINGENCY
0
0
0
0
0
Difference
(11,053)
446
0
0
0
Grants
380-101-380-43729
BUDGETED FUND BALANCE
0
0
29,999
(36,870)
13,130
380-101-380-45001
GRANTS - MISC
36,077
60,615
1,753,008
250,000
1,500,000
380-101-380-45002
GRANTS - MISC COMM DEV
0
0
0
0
0
380-101-380-45003
GRANTS - MISC POLICE
0
0
0
0
0
380-101-380-45004
GRANTS - TRAIN
0
0
0
0
0
380-101-380-45005
GRANTS - MISC PARKS
0
0
0
0
0
380-101-380-45010
GRANTS - MISC FIRE
59,396
0
0
0
0
380-101-380-48875
MISCELLANEOUS REVENUES
0
0
0
0
0
380-101-380-49910
TRANSFER IN
0
0
0
0
0
380-101-380-49920
TRANSFER OUT
0
0
0
0
0
Total Revenue
95,473
60,615
1,783,007
213,130
1,513,130
380-380-380-60203
MISC GRANTS
25,247
116,981
1,753,008
200,000
1,500,000
380-380-380-94002
COMM DEV EQUIPMENT
0
0
0
0
0
380-380-380-94003
POLICE EQUIPMENT
0
0
0
0
0
380-380-380-94004
TRAIN
0
0
0
0
0
380-380-380-94005
PARKS GRANT EXPENSES
0
0
0
0
0
380-380-380-94010
FIRE EQUIPMENT
48,677
10,503
29,999
0
0
Total Expense
73,924
127,484
1,783,007
200,000
1,500,000
380-380-380-95100
CONTINGENCY
0
0
0
13,130
13,130
Difference
21,549
(66,869)
0
0
0
Budget - Others 27
2 of 11
5/27/2026   12:49 PM

2023-24
2024-25
2025-26
2025-26
2026-27
Approved
Projected
Proposed
Account Number
Account Title
Actual
Actual
Budget
Actual
Budget
Coronavirus/ARPA Fund
383-101-383-43729
BUDGETED FUND BALANCE
0
0
1,533,079
1,533,079
1,289,079
383-101-383-42502
FEDERAL GRANTS
2,678,366
0
0
0
0
Total Revenue
2,678,366
0
1,533,079
1,533,079
1,289,079
383-383-383-90912
OTHER CAPITAL PURCHASES
0
0
0
0
0
383-383-383-90914
INFRASTRUCTURE UPGRADE
1,145,286
0
1,533,079
244,000
1,289,079
Total Expense
1,145,286
0
1,533,079
244,000
1,289,079
383-383-383-95100
CONTINGENCY
0
0
0
1,289,079
0
Difference
1,533,080
0
0
0
0
Cemetery
400-101-400-43729
BUDGETED FUND BALANCE
0
0
391,022
412,245
442,569
400-101-400-46459
INTEREST INCOME
15,440
15,148
10,000
13,120
10,000
400-101-400-46460
LGIP LOSS
0
0
0
0
0
400-101-400-46702
CEMETERY PLOTS
50,100
39,900
30,000
26,667
30,000
400-101-400-48875
MISCELLANEOUS REVENUES
0
0
0
1,100
0
400-101-400-49910
TRANSFER IN
0
0
0
0
0
400-101-400-49920
TRANSFER OUT
0
0
0
0
0
Total Revenue
65,540
55,048
431,022
453,132
482,569
400-400-400-60305
OTHER CONTRACT SERVICES
0
0
0
0
0
400-400-400-60606
GROUNDS MAINTENANCE
4,876
0
60,000
10,000
30,000
400-400-400-60618
UTILITIES EXPENSE
249
321
351
563
400
400-400-400-69999
MINOR CAPITAL
0
0
0
0
0
400-400-400-90912
OTHER CAPITAL PURCHASES
0
0
0
0
0
Total Expense
5,125
321
60,351
10,563
30,400
400-400-400-95100
CONTINGENCY
0
0
370,671
442,569
452,169
Difference
60,415
54,727
0
0
0
Court JCEF
410-101-125-43729
BUDGETED FUND BALANCE
0
0
38,338
49,688
53,949
410-101-125-46459
INTEREST INCOME
1,999
2,118
1,500
1,580
1,500
410-101-125-46460
LGIP LOSS
0
0
0
0
0
410-101-125-47470
FINE & COURT REVENUES
2,760
3,018
2,760
2,681
2,700
410-101-125-48875
MISCELLANEOUS REVENUES
0
19,500
12,000
0
12,000
Total Revenue
4,759
24,636
54,598
53,949
70,149
410-410-125-60305
OTHER CONTRACT SERVICES
0
0
5,000
0
5,000
410-410-125-60313
SECURITY
0
292
1,000
0
1,000
410-410-125-69999
MINOR CAPITAL
5,500
14,054
0
0
0
410-410-125-90905
BUILDING IMPROVEMENTS
0
0
0
0
0
410-410-125-90912
OTHER CAPITAL PURCHASES
0
0
0
0
0
Total Expense
5,500
14,346
6,000
0
6,000
410-410-125-95100
CONTINGENCY
0
0
48,598
53,949
64,149
Difference
(741)
10,290
0
0
0
Budget - Others 27
3 of 11
5/27/2026   12:49 PM

2023-24
2024-25
2025-26
2025-26
2026-27
Approved
Projected
Proposed
Account Number
Account Title
Actual
Actual
Budget
Actual
Budget
Fill The Gap
411-101-125-43729
BUDGETED FUND BALANCE
0
0
19,845
25,982
28,882
411-101-125-46459
INTEREST INCOME
1,051
963
869
828
828
411-101-125-46460
LGIP LOSS
0
0
0
0
0
411-101-125-47470
FINE & COURT REVENUES
1,300
1,744
1,701
2,072
2,072
Total Revenue
2,351
2,707
22,415
28,882
31,782
411-411-125-60305
OTHER CONTRACT SERVICES
1,500
0
3,000
0
3,000
411-411-125-69999
MINOR CAPITAL
0
0
10,000
0
10,000
411-411-125-90905
BUILDING IMPROVEMENTS
0
0
0
0
0
411-411-125-90912
OTHER CAPITAL PURCHASES
0
0
0
0
0
Total Expense
1,500
0
13,000
0
13,000
411-411-125-95100
CONTINGENCY
0
0
9,416
28,882
18,782
Difference
851
2,707
(1)
0
0
Local Court Enhancement
418-101-125-43729
BUDGETED FUND BALANCE
0
0
142,902
145,087
117,172
418-101-125-46459
INTEREST INCOME
5,365
5,339
4,313
4,561
4,561
418-101-125-46460
LGIP LOSS
0
0
0
0
0
418-101-125-47470
FINE & COURT REVENUES
16,965
16,711
15,602
15,602
15,602
418-101-125-49920
TRANSFER OUT
0
0
0
0
0
Total Revenue
22,330
22,050
162,817
165,250
137,335
418-418-125-60302
DATA PROCESSING
0
0
0
0
1,585
418-418-125-60305
OTHER CONTRACT SERVICES
0
0
8,000
8,000
3,000
418-418-125-60639
OFFICE SUPPLIES
0
0
0
78
3,500
418-418-125-69999
MINOR CAPITAL
586
1,449
45,000
40,000
44,915
418-418-125-90905
BUILDING IMPROVEMENTS
0
0
0
0
0
418-418-125-90934
OFFICE EQUIPMENT
0
0
0
0
0
Total Expense
586
1,449
53,000
48,078
53,000
418-418-125-95100
CONTINGENCY
0
0
109,817
117,172
84,335
Difference
21,744
20,601
0
0
0
Budget - Others 27
4 of 11
5/27/2026   12:49 PM

2023-24
2024-25
2025-26
2025-26
2026-27
Approved
Projected
Proposed
Account Number
Account Title
Actual
Actual
Budget
Actual
Budget
Prop 207 SMART & SAFE POLICE
425-101-165-43729
BUDGETED FUND BALANCE
0
0
116,441
83,989
107,410
425-101-165-44215
PROP 207 SMART & SAFE POLICE
82,594
64,751
58,180
58,180
58,180
425-101-165-46459
INTEREST INCOME
4,810
4,869
4,835
2,741
2,741
425-101-165-49910
TRANSFER IN
0
0
0
0
0
Total Revenue
87,404
69,620
179,456
144,910
168,331
425-425-165-60104
CLOTHING ALLOWANCE
4,350
8,408
10,000
5,000
5,000
425-425-165-60109
MISC LABS & CDL PHYSICALS
3,235
4,600
5,000
2,500
2,500
425-425-165-60112
TRAINING & TRAVEL
2,699
1,824
10,000
5,000
5,000
425-425-165-69999
MINOR CAPITAL
1,879
46,453
50,000
15,000
25,000
425-425-165-90912
OTHER CAPITAL PURCHASES
23,000
42,113
50,000
10,000
58,000
Total Expense
35,163
103,398
125,000
37,500
95,500
425-425-165-95100
CONTINGENCY
0
0
54,456
107,410
72,831
Difference
52,241
(33,778)
0
0
0
Prop 207 SMART & SAFE FIRE
427-101-165-43729
BUDGETED FUND BALANCE
0
0
11,190
78,990
73,816
427-101-165-44216
PROP 207 SMART & SAFE FIRE
19,834
64,751
39,668
44,138
44,138
427-101-165-46459
INTEREST INCOME
2,116
1,379
1,219
2,537
2,537
427-101-165-49910
TRANSFER IN
0
0
0
0
0
Total Revenue
21,950
66,130
52,077
125,665
120,491
427-427-165-60104
CLOTHING ALLOWANCE
2,885
1,441
5,000
1,500
5,000
427-427-165-60109
MISC LABS & CDL PHYSICALS
2,820
4,275
5,000
5,000
5,000
427-427-165-60112
TRAINING & TRAVEL
15,413
4,670
20,000
20,000
20,000
427-427-165-69999
MINOR CAPITAL
36,461
28,749
22,000
25,349
22,000
427-427-165-90912
OTHER CAPITAL PURCHASES
0
0
0
0
0
Total Expense
57,579
39,135
52,000
51,849
52,000
427-427-165-95100
CONTINGENCY
0
0
77
73,816
68,491
Difference
(35,629)
26,995
0
0
0
GOHS
428-101-165-42503
STATE GRANT/LOAN
3,787
8,867
10,000
10,000
10,000
428-101-165-43729
BUDGETED FUND BALANCE
0
0
0
4,419
0
428-101-165-46459
INTEREST INCOME
0
0
0
0
0
428-101-165-49910
TRANSFER IN
0
0
0
0
0
428-101-165-49920
TRANSFER OUT
0
0
0
0
0
Total Revenue
3,787
8,867
10,000
14,419
10,000
428-428-165-50153
OVERTIME - PUBLIC SAFETY
3,059
3,626
20,000
10,000
10,000
428-428-165-50210
FICA EXPENSE
344
277
0
400
800
428-428-165-50212
INDUSTRIAL INSURANCE
150
178
0
250
250
428-428-165-50220
PUBLIC SAFETY  RETIREMENT EXP
234
367
0
700
1,235
428-428-165-69999
MINOR CAPITAL
0
0
10,000
0
17,300
428-428-165-90908
VEHICLES CAPITAL OUTLAY
0
0
0
0
0
Total Expense
3,787
4,448
30,000
11,350
29,585
428-428-165-90912
OTHER CAPITAL PURCHASES
0
0
0
0
0
Difference
0
4,419
(20,000)
3,069
(19,585)
Budget - Others 27
5 of 11
5/27/2026   12:49 PM

2023-24
2024-25
2025-26
2025-26
2026-27
Approved
Projected
Proposed
Account Number
Account Title
Actual
Actual
Budget
Actual
Budget
OPIOID
429-101-165-43729
BUDGETED FUND BALANCE
0
0
56,199
53,986
70,477
429-101-165-46459
INTEREST INCOME
426
512
449
439
439
429-101-165-46489
OPIOID SETTLEMENT
36,447
0
19,513
17,925
18,000
Total Revenue
36,873
512
76,161
72,350
88,916
429-429-165-60112
TRAINING & TRAVEL
0
0
25,000
0
15,000
429-429-165-60637
COMMUNITY PROGRAMS
0
861
0
550
15,000
429-429-165-69999
MINOR CAPITAL
0
204
40,000
1,323
20,000
429-429-165-90912
OTHER CAPITAL PURCHASES
0
0
0
0
0
Total Expense
0
1,065
65,000
1,873
50,000
429-429-165-95100
CONTINGENCY
0
0
11,162
70,477
38,916
Difference
36,873
(553)
(1)
0
0
Public Safety Equipment
432-101-165-43729
BUDGETED FUND BALANCE
0
0
14,689
14,550
13,782
432-101-165-46459
INTEREST INCOME
0
0
0
0
0
432-101-165-47470
FINE & COURT REVENUES
3,188
3,861
4,000
3,500
3,500
Total Revenue
3,188
3,861
18,689
18,050
17,282
432-432-165-60656
SAFETY
0
0
4,000
4,268
4,000
Total Expense
0
0
4,000
4,268
4,000
432-432-165-95100
CONTINGENCY
0
0
14,689
13,782
13,282
Difference
3,188
3,861
0
0
0
Attorney General Armor
433-101-165-42502
FEDERAL GRANTS
0
(989)
9,000
5,000
9,000
433-101-165-42503
STATE GRANT/LOAN
524
0
0
0
0
433-101-165-43729
BUDGETED FUND BALANCE
0
0
5,000
0
3,800
433-101-165-46459
INTEREST INCOME
0
0
0
0
0
433-101-165-46460
LGIP LOSS
0
0
0
0
0
Total Revenue
524
(989)
14,000
5,000
12,800
433-433-165-60632
GRANT EQUIP/SUPPLIES
0
0
5,000
0
5,000
433-433-165-69999
MINOR CAPITAL
1,573
3,588
6,000
1,200
6,000
433-433-165-90912
OTHER CAPITAL PURCHASES
0
0
0
0
0
Total Expense
1,573
3,588
11,000
1,200
11,000
433-433-165-95100
CONTINGENCY
0
0
3,000
3,800
1,800
Difference
(1,049)
(4,577)
0
0
0
Budget - Others 27
6 of 11
5/27/2026   12:49 PM

2023-24
2024-25
2025-26
2025-26
2026-27
Approved
Projected
Proposed
Account Number
Account Title
Actual
Actual
Budget
Actual
Budget
State Grant - Police
435-101-165-42503
STATE GRANT/LOAN
2,000,000
0
0
0
0
435-101-165-43729
BUDGETED FUND BALANCE
0
0
34,124
81,104
46,980
Total Revenue
2,000,000
0
34,124
81,104
46,980
435-435-165-60302
DATA PROCESSING
0
0
0
0
0
435-435-165-69999
MINOR CAPITAL
24,614
32,875
0
0
46,980
435-435-165-90905
BUILDING IMPROVEMENTS
0
0
0
0
0
435-435-165-90912
OTHER CAPITAL PURCHASES
968,540
892,868
34,124
34,124
0
Total Expense
993,154
925,743
34,124
34,124
46,980
435-435-165-95100
CONTINGENCY
0
0
0
46,980
(0)
Difference
1,006,846
(925,743)
0
0
0
State Grant - Fire
437-101-165-42503
STATE GRANT/LOAN
1,400,000
0
0
0
0
437-101-165-43729
BUDGETED FUND BALANCE
0
0
0
0
0
Total Revenue
1,400,000
0
0
0
0
437-437-165-69999
MINOR CAPITAL
0
0
0
0
0
437-437-165-90905
BUILDING IMPROVEMENTS
0
1,400,000
0
0
0
437-437-165-90912
OTHER CAPITAL PURCHASES
0
0
0
0
0
Total Expense
0
1,400,000
0
0
0
437-437-165-95100
CONTINGENCY
0
0
0
0
0
Difference
1,400,000
(1,400,000)
0
0
0
Library Reciprocal
450-101-145-42503
STATE GRANT/LOAN
4,000
200
0
0
0
450-101-145-43729
BUDGETED FUND BALANCE
0
0
51,254
51,455
201
450-101-145-44805
COUNTY IGA
0
0
0
0
0
450-101-145-46400
CONTRIBUTIONS REC'D
500
0
0
0
25,000
450-101-145-46459
INTEREST INCOME
0
0
0
0
0
450-101-145-48875
MISCELLANEOUS REVENUES
0
0
0
0
0
450-101-145-49910
TRANSFER IN
0
0
0
0
0
450-101-145-49920
TRANSFER OUT
0
0
0
0
0
Total Revenue
4,500
200
51,254
51,455
25,201
450-450-145-60406
BOOKS, PUBLICATIONS & MAPS
0
0
0
0
0
450-450-145-60599
INTERNET
0
0
0
0
0
450-450-145-60636
LITERARY FESTIVAL
1,172
0
0
0
0
450-450-145-60637
COMMUNITY PROGRAMS
0
0
0
0
201
450-450-145-60639
OFFICE SUPPLIES
0
0
0
0
0
450-450-145-69999
MINOR CAPITAL
18,761
(81)
0
0
0
450-450-145-90905
BUILDING IMPROVEMENTS
32,065
0
16,254
16,254
25,000
450-450-145-90912
OTHER CAPITAL PURCHASES
17,646
(161)
35,000
35,000
0
Total Expense
69,644
(242)
51,254
51,254
25,201
450-450-145-95100
CONTINGENCY
0
0
0
201
(0)
Difference
(65,144)
442
0
0
0
Budget - Others 27
7 of 11
5/27/2026   12:49 PM

2023-24
2024-25
2025-26
2025-26
2026-27
Approved
Projected
Proposed
Account Number
Account Title
Actual
Actual
Budget
Actual
Budget
Adopt A Tree
455-101-150-42503
STATE GRANT/LOAN
0
0
0
0
0
455-101-150-43729
BUDGETED FUND BALANCE
0
0
2,076
467
481
455-101-150-46400
CONTRIBUTIONS REC'D
0
0
100
0
100
455-101-150-46459
INTEREST INCOME
88
66
69
15
15
Total Revenue
88
66
2,245
481
596
455-455-150-60302
DATA PROCESSING
0
0
0
0
0
455-455-150-60606
GROUNDS MAINTENANCE
0
0
0
0
0
455-455-150-69999
MINOR CAPITAL
0
1,506
2,000
0
596
Total Expense
0
1,506
2,000
0
596
455-455-150-95100
CONTINGENCY
0
0
245
481
(0)
Difference
88
(1,440)
0
0
0
RICO
470-101-165-42503
STATE GRANT/LOAN
0
0
0
0
0
470-101-165-42504
COUNTY GRANTS
1,000
0
35,000
10,000
35,000
470-101-165-43729
BUDGETED FUND BALANCE
0
0
11,154
652
(18,328)
470-101-165-46459
INTEREST INCOME
67
37
39
20
20
470-101-165-46460
LGIP LOSS
0
0
0
0
0
470-101-165-48875
MISCELLANEOUS REVENUES
0
0
0
0
0
470-101-165-49910
TRANSFER IN
0
0
0
0
0
Total Revenue
1,067
37
46,193
10,672
16,692
470-470-165-60112
TRAINING & TRAVEL
0
0
0
0
0
470-470-165-60113
LAW ENFORCE OPERATIONS
0
1,000
34,000
29,000
16,692
470-470-165-60302
DATA PROCESSING
0
0
0
0
0
470-470-165-60601
SVC TO MAINT AUTO
0
0
0
0
0
470-470-165-60639
OFFICE SUPPLIES
0
0
0
0
0
470-470-165-69999
MINOR CAPITAL
0
0
0
0
0
470-470-165-90912
OTHER CAPITAL PURCHASES
0
0
0
0
0
Total Expense
0
1,000
34,000
29,000
16,692
470-470-165-95100
CONTINGENCY
0
0
12,192
(18,328)
(0)
Difference
1,067
(963)
1
0
0
POLICE HOLDING
472-101-165-43729
BUDGETED FUND BALANCE
0
0
5,501
15,501
5,501
472-101-165-48875
MISCELLANEOUS REVENUES
0
0
20,000
0
20,000
Total Revenue
0
0
25,501
15,501
25,501
472-472-165-60113
LAW ENFORCE OPERATIONS
0
0
20,000
10,000
20,000
Total Expense
0
0
20,000
10,000
20,000
472-472-165-95100
CONTINGENCY
0
0
5,501
5,501
5,501
Difference
0
0
0
0
0
Budget - Others 27
8 of 11
5/27/2026   12:49 PM

2023-24
2024-25
2025-26
2025-26
2026-27
Approved
Projected
Proposed
Account Number
Account Title
Actual
Actual
Budget
Actual
Budget
Fuel Facility
620-101-300-43729
BUDGETED FUND BALANCE
0
0
260,017
227,491
254,975
620-101-300-46459
INTEREST INCOME
7,871
6,508
5,403
4,233
4,233
620-101-300-46460
LGIP LOSS
0
0
0
0
0
620-101-300-46602
ADMIN FEE
4,469
1,303
4,000
533
4,000
620-101-300-46604
COUNTY FUEL FAC SALES
100
152
133
0
133
620-101-300-46606
FUEL FACILITY SALES
250,755
245,499
253,556
225,000
225,000
620-101-300-46608
SCHOOL FUEL FAC SALES
84,721
79,737
80,000
75,205
80,000
620-101-300-46613
RESPITE/TRANSIT FUEL FAC SALE
4,557
1,974
4,000
2,600
4,000
620-101-300-46615
TAX REBATE
1,566
1,619
1,700
6,473
1,700
620-101-300-48875
MISCELLANEOUS REVENUES
1,681
0
1,500
0
1,500
620-101-300-48880
SURPLUS OF TOWN PROPERTY
0
0
0
0
0
620-101-300-49910
TRANSFER IN
0
0
0
0
0
Total Revenue
355,720
336,792
610,309
541,535
575,541
620-620-300-60302
DATA PROCESSING
3,204
2,940
3,500
3,500
3,500
620-620-300-60604
SVC TO MAINT OTHER EQUIPMEN
1,612
8,817
10,000
5,000
20,000
620-620-300-60618
UTILITIES EXPENSE
0
0
0
0
0
620-620-300-70716
PURCH RESALE OTHER FUELS
335,794
339,575
360,500
360,500
360,500
620-620-300-70717
PURCH OF RESALE FUEL - ASSET
34,904
(35,705)
24,000
(82,440)
24,000
620-620-300-90912
OTHER CAPITAL PURCHASES
29,092
0
0
0
0
620-620-300-90944
ASSETS TRANSFERRED
0
0
0
0
0
620-620-300-90998
ASSET ACQUISITION
(29,092)
0
0
0
0
620-620-300-90999
DEPRECIATION EXPENSE
6,604
10,760
0
0
0
Total Expense
382,118
326,387
398,000
286,560
408,000
620-620-300-95100
CONTINGENCY
0
0
212,309
254,975
167,541
Difference
(26,398)
10,405
0
0
0
Dev Fees - Water
720-101-700-43729
BUDGETED FUND BALANCE
0
0
0
0
0
720-101-700-46459
INTEREST INCOME
0
0
0
0
0
720-101-700-46460
LGIP LOSS
0
0
0
0
0
720-101-700-46490
DEV FEE
0
0
0
0
0
720-101-700-49910
TRANSFER IN
0
0
0
0
0
720-101-700-49920
TRANSFER OUT
0
0
0
0
0
Total Revenue
0
0
0
0
0
720-720-700-60801
STUDY
0
0
0
0
0
720-720-700-90901
WELL
0
0
0
0
0
720-720-700-90903
WATERLINES
0
0
0
0
0
720-720-700-90908
VEHICLES CAPITAL OUTLAY
0
0
0
0
0
720-720-700-90945
TANK
0
0
0
0
0
720-720-700-91010
METERS
0
0
0
0
0
Total Expense
0
0
0
0
0
720-720-700-95100
CONTINGENCY
0
0
0
0
0
Difference
0
0
0
0
0
Constellation & Rodeo Grounds
750-101-750-43729
BUDGETED FUND BALANCE
0
0
71,019
66,641
67,678
750-101-750-45496
RODEO FEES
20,338
10,607
15,000
22,148
18,500
750-101-750-45497
RV CAMPING FEES @ CONST
18,825
19,567
17,500
19,524
19,000
750-101-750-46400
CONTRIBUTIONS REC'D
0
2,493
0
0
0
750-101-750-46459
INTEREST INCOME
4,624
3,376
2,500
1,899
2,500
750-101-750-46460
LGIP LOSS
0
0
0
0
0
750-101-750-48875
MISCELLANEOUS REVENUES
0
0
0
0
0
750-101-750-49910
TRANSFER IN
0
0
0
0
0
Budget - Others 27
9 of 11
5/27/2026   12:49 PM

2023-24
2024-25
2025-26
2025-26
2026-27
Approved
Projected
Proposed
Account Number
Account Title
Actual
Actual
Budget
Actual
Budget
750-101-750-49920
TRANSFER OUT
0
0
0
0
0
Total Revenue
43,787
36,043
106,019
110,213
107,678
750-750-750-60400
ADVERTISING
0
0
0
0
0
750-750-750-60600
SVC TO MAINT BUILDINGS
0
1,218
5,000
5,000
5,000
750-750-750-60604
SVC TO MAINT OTHER EQUIPMEN
793
100
4,000
4,000
4,000
750-750-750-60606
GROUNDS MAINTENANCE
24,438
29,444
25,000
25,000
25,000
750-750-750-60618
UTILITIES EXPENSE
3,463
4,603
3,935
3,935
3,935
750-750-750-60639
OFFICE SUPPLIES
346
450
600
600
600
750-750-750-60644
JANITORIAL SUPPLIES
2,595
1,971
3,000
3,000
3,500
750-750-750-60648
GAS, OIL & LUBRICANTS
306
1,645
1,000
1,000
1,000
750-750-750-90904
GROUND IMPROVEMENTS
0
0
0
0
0
750-750-750-90908
VEHICLES CAPITAL OUTLAY
0
0
0
0
0
750-750-750-90912
OTHER CAPITAL PURCHASES
0
29,931
0
0
0
Total Expense
31,941
69,362
42,535
42,535
43,035
750-750-750-95100
CONTINGENCY
0
0
63,484
67,678
64,643
Difference
11,846
(33,319)
0
0
0
Budget - Others 27
10 of 11
5/27/2026   12:49 PM

2023-24
2024-25
2025-26
2025-26
2026-27
Approved
Projected
Proposed
Account Number
Account Title
Actual
Actual
Budget
Actual
Budget
Retirement
850-101-850-43729
BUDGETED FUND BALANCE
0
0
206,111
206,759
204,731
850-101-850-46459
INTEREST INCOME
9,808
8,152
6,000
6,372
6,350
850-101-850-48882
INSURANCE/DAMAGE REIMBURSE
0
0
0
0
0
850-101-850-49910
TRANSFER IN
0
0
0
0
0
850-101-850-49920
TRANSFER OUT
0
0
0
0
0
Total Revenue
9,808
8,152
212,111
213,131
211,081
850-850-850-50232
HEALTH INSURANCE
8,400
8,400
8,400
8,400
8,800
850-850-850-60626
INSURANCE REIMBURSEMENT
0
0
0
0
0
Total Expense
8,400
8,400
8,400
8,400
8,800
850-850-850-95100
CONTINGENCY
0
0
203,711
204,731
202,281
Difference
1,408
(248)
0
0
0
Debt Services
910-101-910-43729
BUDGETED FUND BALANCE
0
0
1
0
0
910-101-910-42508
LEASE/LOAN
(1,900,339)
0
0
0
0
910-101-910-49910
TRANSFER IN
498,903
498,902
498,902
498,902
498,902
Total Revenue
(1,401,436)
498,902
498,903
498,902
498,902
910-910-910-80810
DEBT PRINCIPAL
0
0
459,609
474,957
490,789
910-910-910-80812
DEBT INTEREST
39,293
29,112
39,294
23,945
8,113
Total Expense
39,293
29,112
498,903
498,902
498,902
910-910-910-95100
CONTINGENCY
0
0
0
0
0
Difference
(1,440,729)
(528,014)
0
0
0
Budget - Others 27
11 of 11
5/27/2026   12:49 PM

Department
Account
Request Title
Approval
Project Total
FY2026
FY2027
FY2028
FY2029
FY2030
FY2031
Total
Airport Expense
580-580-580-60603
Replace AWOS system
N/A
$350,000.00
$350,000.00
$350,000.00
580-580-580-90923
Airport Master Plan Update
N/A
$425,000.00
$425,000.00
$425,000.00
Grant with Match Requirements
580-580-580-90915
Taxiway A Rehabilitation
Yes
$550,000.00
$550,000.00
$550,000.00
580-580-580-90912
Taxilane Rehabilitation (Grant)
N/A
$1,125,000.00
$1,125,000.00
$1,125,000.00
Design of Taxiway A
N/A
$300,000.00
$300,000.00
$300,000.00
Total Airport Expense
$2,750,000.00
$1,125,000.00
$550,000.00
$350,000.00
$425,000.00
$300,000.00
$0.00
$2,750,000.00
Court Expense
418-418-125-69999
Video Appearance
N/A
$25,000.00
$25,000.00
$25,000.00
Total Court Expense
$25,000.00
$25,000.00
$0.00
$0.00
$0.00
$0.00
$0.00
$25,000.00
Electric Utility Expense
510-510-500-90912
LaGolondrina Overhead/Underground Electric
N/A
$1,200,000.00
$1,200,000.00
$1,200,000.00
510-510-500-90912
Adams/Jefferson St Alley OH/UG Electric Upgrades
Yes
$1,500,000.00
$700,000.00
$800,000.00
$1,500,000.00
510-510-500-90912
South Tegner Overhead/Underground Upgrades
N/A
$1,200,000.00
$1,200,000.00
$1,200,000.00
510-510-500-90912
Madison/Lincoln Alley OH/UG Electric Upgrades
N/A
$1,400,000.00
$1,400,000.00
$1,400,000.00
Total Electric Utility Expense
$5,300,000.00
$700,000.00
$800,000.00
$0.00
$1,200,000.00
$1,400,000.00 $1,200,000.00
$5,300,000.00
Fire Expense
100-170-165-60603
VHF System Upgrades
Yes
$575,000.00
$75,000.00
$100,000.00
$100,000.00
$100,000.00
$100,000.00
$100,000.00
$575,000.00
100-170-165-90908
Ladder 751 Replacement
Yes
$1,573,000.00
$1,573,000.00
$1,573,000.00
Total Fire Expense
$2,148,000.00
$75,000.00
$1,673,000.00
$100,000.00
$100,000.00
$100,000.00
$100,000.00
$2,148,000.00
Information Technology
100-142-142-90912
Voting/Request to Speak Software
N/A
$40,000.00
$0.00
100-170-165-60603
Mobile data terminals replacements
Yes
$17,200.00
$8,600.00
$8,600.00
$17,200.00
100-142-142-90912
Police Server Refresh
N/A
$60,000.00
$60,000.00
$60,000.00
100-142-142-69999
New Workstations
Yes
$90,000.00
$10,000.00
$20,000.00
$50,000.00
$10,000.00
$90,000.00
100-142-142-90912
Building Low Voltage Cabling
Yes
$200,000.00
$200,000.00
$200,000.00
Total Information Technology
$407,200.00
$18,600.00
$28,600.00
$250,000.00
$70,000.00
$0.00
$0.00
$367,200.00
Library Expense
450-450-145-90905
Remodel of Conference & Study Room
N/A
$35,000.00
$35,000.00
$35,000.00
450-450-145-90905
Children's Room Expansion
Yes
$25,000.00
$25,000.00
$25,000.00
Total Library Expense
$60,000.00
$35,000.00
$25,000.00
$0.00
$0.00
$0.00
$0.00
$60,000.00
Maintenance Shop Expense
600-600-600-90912
Forklift
N/A
$50,000.00
$50,000.00
$50,000.00
600-600-600-XXXXX
Parking Lot Rehabilitation
N/A
$100,000.00
$100,000.00
$100,000.00
600-600-600-90905
Shop Door Rehabilitation and Motor Replacement
Yes
$24,000.00
$12,000.00
$12,000.00
$24,000.00
600-600-600-90905
Septic System Improvement
N/A
$75,000.00
$75,000.00
$75,000.00
Total Maintenance Shop Expense
$249,000.00
$50,000.00
$12,000.00
$187,000.00
$0.00
$0.00
$0.00
$249,000.00
Parks & Facilities Expense
750-750-750-90904
Rodeo Grounds Lighting & Electrical Upgrades
N/A
$25,000.00
$25,000.00
$25,000.00
100-150-150-90905
Sunset Pickleball Restrooms
Yes
$250,000.00
$250,000.00
$250,000.00
700-700-700-90943
LED Lighting Improvement Grant
Yes
$173,476.00
$98,476.00
$75,000.00
$173,476.00
750-750-750-90904
Rodeo Grounds Road / Parking Upgrades
N/A
$48,000.00
$48,000.00
$48,000.00
100-150-150-90905
Refurbish / Paint Sunset Concession Stand
N/A
$36,500.00
$36,500.00
$36,500.00
100-150-150-90905
PSC Repair
N/A
$75,000.00
$75,000.00
$75,000.00
100-150-150-90905
Replace Aging HVAC RTU's
Yes
$525,000.00
$275,000.00
$75,000.00
$75,000.00
$50,000.00
$50,000.00
$525,000.00
100-150-150-90904
Seal / Stripe Sunset Parking Lots
Yes
$80,000.00
$80,000.00
$80,000.00
100-150-150-90904
Coffinger Tennis Courts Resurface and Fence Repair
N/A
$38,000.00
$38,000.00
$38,000.00
100-150-150-90904
Irrigation Upgrades at Sunset & Coffinger
N/A
$22,000.00
$22,000.00
$22,000.00
100-150-150-90904
ADA / Safety Upgrades at Town Parks
Yes
$73,000.00
$48,000.00
$25,000.00
$73,000.00
700-700-700-90943
Rodeo Grounds Waterline Design
N/A
$300,000.00
$300,000.00
$300,000.00
700-700-700-90943
Rodeo Grounds Waterline Construction
N/A
$1,500,000.00
$1,500,000.00
$1,500,000.00
100-150-150-90905/Opioid
Smoke Eaters Renovation
N/A
$450,000.00
$450,000.00
$450,000.00
100-150-150-90912
Lawn Mower, Gator and Attachments
N/A
$53,600.00
$53,600.00
$53,600.00
700-700-700-90961
Sunset Ball Park - Design / Engineering
Yes
$462,000.00
$250,000.00
$250,000.00
$500,000.00
700-700-700-90961
Sunset Ball Park Construction - Phase 1
N/A
$1,600,000.00
$1,600,000.00
$1,600,000.00
700-700-700-90961
Sunset Ball Park Construction - Phase 2
N/A
$1,500,000.00
$1,500,000.00
$1,500,000.00
100-150-150-90904
Sunrise Ball Park - Design / Engineering
Yes
$1,122,000.00
$150,000.00
$250,000.00
$250,000.00
$650,000.00
100-150-150-90904
Sunrise Ball Park Construction - Phase 1
N/A
$5,000,000.00
$5,000,000.00
$5,000,000.00
100-150-150-90904
Sunrise Ball Park Construction - Phase 2
N/A
$6,000,000.00
$6,000,000.00
$6,000,000.00
100-150-150-90904
Sunrise Ball Park Construction - Phase 3
N/A
$2,500,000.00
$2,500,000.00
$2,500,000.00
700-700-700-90902
Coffinger Baseball / Football Field Renovation
Yes
$125,000.00
$125,000.00
$39,000.00
$164,000.00
100-150-150-90905
Community Center Renovation Design
N/A
$300,000.00
$300,000.00
$300,000.00
100-150-150-90905
Community Center Construction
Yes
$6,000,000.00
$1,000,000.00
$5,000,000.00
$6,000,000.00
700-700-700-90943
Constellation RV Park
N/A
$1,000,000.00
$1,000,000.00
$1,000,000.00
700-700-700-90943
Constellation RV Park Design
N/A
$75,000.00
$75,000.00
$75,000.00
750-750-750-90904
Constellation Park Trailhead Event Space
N/A
$700,000.00
$700,000.00
$700,000.00
750-750-750-90904
Rodeo Grounds Trailhead Parking
N/A
$650,000.00
$650,000.00
$650,000.00
100-150-150-90905
Shade Sail Repair
Yes
$40,000.00
$40,000.00
$40,000.00

Department
Account
Request Title
Approval
Project Total
FY2026
FY2027
FY2028
FY2029
FY2030
FY2031
Total
100-150-150-90904
Replace Turf at Sunset Park
Yes
$25,000.00
$25,000.00
$25,000.00
100-150-150-90912
Composite Garbage Can Replacement-Downtown
Yes
$12,000.00
$12,000.00
$12,000.00
100-150-150-90912
CAP Building Demolition
Yes
$200,000.00
$200,000.00
$200,000.00
100-150-150-90905
Training Center Improvements
Yes
$700,000.00
$200,000.00
$500,000.00
$700,000.00
100-150-150-90905
Painting the Train Depot
Yes
$30,000.00
$30,000.00
$30,000.00
Total Parks & Facilities Expense
$31,690,576.00
$2,256,576.00
$6,551,000.00
$1,938,000.00
$9,150,000.00
$8,200,000.00 $3,200,000.00 $31,295,576.00
Recreation Expense
320-135-135-90905
Pool Remodel/Improvement 
N/A
$80,000.00
$80,000.00
$80,000.00
Pool Deck
N/A
$100,000.00
$100,000.00
$100,000.00
Total Recreation Expense
$180,000.00
$80,000.00
$0.00
$100,000.00
$0.00
$0.00
$180,000.00
Streets Expense
300-300-300-90904
Lewis Addition
Yes
$450,000.00
$200,000.00
$250,000.00
$450,000.00
300-300-300-90904
Multi use path
N/A
$80,000.00
$80,000.00
$80,000.00
300-300-300-60605
Bass Rd. rock wall retention
N/A
$70,000.00
$70,000.00
$70,000.00
300-300-300-90904
Constellation Road repaving
N/A
$1,200,000.00
$1,200,000.00
$1,200,000.00
300-300-300-90904
Coconino Parking Lot Upgrade
Yes
$750,000.00
$750,000.00
$750,000.00
300-300-300-90904
N. Vulture Mine Rd.
N/A
$1,700,000.00
$500,000.00
$500,000.00
300-300-300-90904
Tegner Street Phase 2
N/A
$900,000.00
$900,000.00
$900,000.00
300-300-300-90904
Tegner Street Phase 3
Yes
$1,000,000.00
$500,000.00
$500,000.00
$1,000,000.00
300-300-300-XXXXX
Vinyl Cutter
N/A
$7,000.00
$7,000.00
$7,000.00
300-300-300-90904
Community Center Parking Lot Rehabilitation
Yes
$500,000.00
$500,000.00
$500,000.00
Total Streets Expense
$6,657,000.00
$2,450,000.00
$2,000,000.00
$1,007,000.00
$0.00
$0.00
$0.00
$5,457,000.00
Wastewater 1 Utility Expense
530-530-500-90912
Truck Crane
N/A
$11,000.00
$11,000.00
$11,000.00
ARPA
383-383-383-90914
South WWTP Headworks Upgrade
Yes
$1,000,000.00
$1,000,000.00
$1,000,000.00
WIFA
530-530-500-90914
UV and EPS
Yes
$800,000.00
$800,000.00
$800,000.00
WIFA
530-530-500-90914
South WWTP Grit Removal Improvements
Yes
$1,300,000.00
$1,300,000.00
$1,300,000.00
WIFA
530-530-500-90914
South WWTP Solids Handling Improvements
N/A
$1,850,000.00
$1,850,000.00
$1,850,000.00
WIFA
530-530-500-90914
South WWTP- Digester Improvements Design/ Permitting & Constructio N/A
$1,450,000.00
$200,000.00
$1,250,000.00
$1,450,000.00
WIFA
530-530-500-90914
South WWTP - Intensification Expansion Construction & Engineering 
Yes
$3,000,000.00
$3,000,000.00
$3,000,000.00
WIFA
530-530-500-90914
South WWTP- RAS Pit Structural and Mechanical Improvement
N/A
$350,000.00
$350,000.00
$350,000.00
530-530-500-90912
Backhoe
N/A
$100,000.00
$100,000.00
$100,000.00
530-530-500-90912
Mobile Compressor
N/A
$25,000.00
$25,000.00
$25,000.00
530-530-530-90912
Lead Service Line Inventory Program
Yes
$300,000.00
$100,000.00
$100,000.00
$100,000.00
$300,000.00
530-530-530-90914
Utility Room
Yes
$40,000.00
$40,000.00
$40,000.00
Total Wastewater 1 Utility Expense
$10,226,000.00
$11,000.00
$6,240,000.00
$2,275,000.00
$1,350,000.00
$350,000.00
$0.00 $10,226,000.00
Wastewater 2 (WR) Utility Exp
531-531-500-90912
Truck Crane (WW2)
N/A
$11,000.00
$11,000.00
$11,000.00
Backhoe
N/A
$100,000.00
$100,000.00
$100,000.00
Mobile Compressor
N/A
$25,000.00
$25,000.00
$25,000.00
531-531-531-90912
Utility Room
Yes
$40,000.00
$40,000.00
Total Wastewater 2 (WR) Utility Exp
$176,000.00
$11,000.00
$40,000.00
$125,000.00
$0.00
$0.00
$0.00
$176,000.00
Water 1 Utility Expense
500-500-500-90914
Vulture Mine Booster Station
N/A
$200,000.00
$200,000.00
$200,000.00
500-500-500-90912
Land Acquisition
Yes
$500,000.00
$500,000.00
WIFA
500-500-500-90914
Monitoring Wells
Yes
$1,100,000.00
$100,000.00
$500,000.00
$500,000.00
$1,100,000.00
500-500-500-90905
Shade Structures and Fencing Improvements
Yes
$150,000.00
$75,000.00
$75,000.00
$150,000.00
WIFA (CDBG- $340,000.00)
500-500-500-90914
Adams/Santa Cruz Waterline Replacement
Yes
$1,570,000.00
$1,570,000.00
$1,570,000.00
500-500-500-90914
El Pajarito Waterline Project 
Yes
$1,600,000.00
$1,600,000.00
$1,600,000.00
500-500-500-90914
LaGolondrina/La Paloma Waterline Project Design
N/A
$1,900,000.00
$200,000.00
$1,700,000.00
$1,900,000.00
WIFA 
500-500-500-90914
Mariposa Well Replacement
Yes
$1,570,000.00
$100,000.00
$1,470,000.00
$1,570,000.00
Total Water 1 Utility Expense
$8,590,000.00
$475,000.00
$5,715,000.00
$500,000.00
$200,000.00
$1,700,000.00
$0.00
$8,590,000.00
Fuel Facility
620-620-300-60604
Fuel Tank Cleaning
Yes
$10,000.00
$10,000.00
$10,000.00
Total Fuel Facility Expense
$10,000.00
$0.00
$10,000.00
$0.00
$0.00
$0.00
$0.00
$10,000.00
Public Works
100-160-160-90912
New Copier
Yes
$8,000.00
$8,000.00
$8,000.00
Total Public Works Expense
$8,000.00
$0.00
$8,000.00
$0.00
$0.00
$0.00
$0.00
$8,000.00
Police
100-165-165-90912
Vehicle Bay Power Run
Yes
$35,000.00
$35,000.00
$35,000.00
Total Police Expense
$35,000.00
$0.00
$35,000.00
$0.00
$0.00
$0.00
$0.00
$35,000.00
Total Departments
$68,511,776.00
$7,312,176.00
$23,687,600.00
$6,832,000.00
$12,495,000.00
$12,050,000.00 $4,500,000.00
$66,876,776.00

Fiscal 
year
General Fund
Special Revenue 
Fund
Debt Service Fund
Capital Projects 
Fund
Permanent Fund
Enterprise 
Funds Available
Internal Service 
Funds
Total all funds
2026
Adopted/adjusted budgeted expenditures/expenses*   
E
1
38,043,936
7,528,379
498,902
1,485,981
213,131
38,197,563
862,088
86,829,980
2026
Actual expenditures/expenses**   
E
2
38,043,936
7,528,379
498,902
1,485,981
213,131
38,197,563
862,088
86,829,980
2027
Beginning fund balance/(deficit) or net position/(deficit) at 
July 1*** 
3
15,174,209
3,018,561
0
1,211,458
204,731
21,092,244
288,262
40,989,465
2027
Primary property tax levy
B
4
628,450
628,450
2027
Secondary property tax levy
B
5
0
2027
Estimated revenues other than property taxes  
C
6
16,983,393
7,918,826
498,902
75,000
211,081
14,310,587
849,641
40,847,430
2027
Other financing sources  
D
7
0
0
0
0
0
0
0
0
2027
Other financing (uses)   
D
8
0
0
0
0
0
0
0
0
2027
Interfund transfers in   
D
9
0
2,400,000
498,902
0
0
0
0
2,898,902
2027
Interfund Transfers (out)   
D
10
2,898,902
0
0
0
0
0
0
2,898,902
2027
Line 11: Reduction for fund balance reserved for future 
budget year expenditures
     Maintained for future debt retirement
0
     Maintained for future capital projects
0
     Maintained for future financial stability
0
     Maintained for future retirement contributions
0
0
2027
Total financial resources available
12
29,887,150
13,337,387
997,804
1,286,458
415,812
35,402,831
1,137,903
82,465,345
2027
Budgeted expenditures/expenses
E
13
35,290,111
8,812,271
498,902
1,326,458
211,081
39,428,425
882,927
86,450,175
Expenditure limitation comparison
2026
2027
1 Budgeted expenditures/expenses
86,829,980
$       
86,450,175
$       
2 Add/subtract: estimated net reconciling items
3 Budgeted expenditures/expenses adjusted for reconciling items
86,829,980
         
86,450,175
         
4 Less: estimated exclusions
35,130,915
         
29,157,912
         
5 Amount subject to the expenditure limitation
51,699,065
$      
57,292,263
$      
6 EEC expenditure limitation or voter-approved alternative expenditure limitation
63,473,203
$       
66,901,115
$       
*
**
***
Town of Wickenburg
Summary Schedule of estimated revenues and expenditures/expenses
Fiscal year 2027
Includes actual amounts as of the date the proposed budget was prepared, adjusted for estimated activity for the remainder of the fiscal year.
Amounts on this line represent beginning fund balance/(deficit) or net position/(deficit) amounts except for nonspendable amounts (e.g., prepaids and inventories) or amounts legally or contractually required to be 
maintained intact (e.g., principal of a permanent fund). See the Instructions tab, cell C17 for more information about the amounts that should and should not be included on this line.
S
c
h
Funds
Includes expenditure/expense adjustments approved in the current year from Schedule E.       
The city/town does not levy property taxes and does not have special assessment districts for which property taxes are levied.  Therefore, Schedule B has been omitted.
11
6/23 Arizona Auditor General
Schedule A
Official City/Town Budget Forms

2026
2027
1.
$
991,127
$
1,033,069
2.
$
3. Property tax levy amounts
A. Primary property taxes
$
615,000
$
628,450
B. Secondary property taxes
C. Total property tax levy amounts
$
615,000
$
628,450
4. Property taxes collected*
A. Primary property taxes
(1)  Current year's levy
$
(2)  Prior years’ levies
(3)  Total primary property taxes
$
B. Secondary property taxes
(1)  Current year's levy
$
(2)  Prior years’ levies
(3)  Total secondary property taxes
$
C. Total property taxes collected
$
5. Property tax rates
A. City/Town tax rate
(1)  Primary property tax rate
0.3997
0.3856
(2)  Secondary property tax rate
(3)  Total city/town tax rate
0.3997
0.3856
B. Special assessment district tax rates
Secondary property tax rates—As of the date the proposed budget was prepared, the
special assessment districts for which secondary
property taxes are levied. For information pertaining to these special assessment districts
and their tax rates, please contact the city/town.
*
city/town was operating
Includes actual property taxes collected as of the date the proposed budget was prepared, plus 
estimated property tax collections for the remainder of the fiscal year.
Amount received from primary property taxation in 
the current year in excess of the sum of that year's 
maximum allowable primary property tax levy. 
A.R.S. §42-17102(A)(18)
Town of Wickenburg
Tax levy and tax rate information
Fiscal year 2027
Maximum allowable primary property tax levy. 
A.R.S. §42-17051(A)
   Property tax judgment
   Property tax judgment
Property tax judgment
Property tax judgment
6/23 Arizona Auditor General
Schedule B
Official City/Town Budget Forms

Estimated 
revenues
Actual revenues*
Estimated 
revenues
2026
2026
2027
General Fund
Local taxes
Sales Tax
$
8,500,000
$
8,215,000
$
8,000,000
Licenses and permits
Occupational & Liquor Permits
67,325
67,600
63,500
Other Permits
165,000
146,725
146,725
Building Permit Fees
450,000
400,000
400,000
Zoning & Subdivision Fees
6,850
5,500
5,500
Intergovernmental
Auto Lieu
440,469
440,469
448,472
State Sales (TPT)
1,253,365
1,253,365
1,247,827
State Income
1,618,005
1,618,005
1,747,160
Intergovernmental Agreements
315,000
315,000
315,000
Fire IGA
850,000
800,000
800,000
Law Enforcement
59,000
43,177
43,000
Charges for services
Administrative Fees
1,557,454
1,557,454
1,651,629
Parks & Recreation
89,057
83,375
83,375
Library
3,000
3,668
4,000
Staff & Equipment Reimbursements
40,000
33,000
33,000
Misc Contracted Services
90,000
59,000
59,000
Fines and forfeits
Court
200,000
174,268
175,000
Interest on investments
LGIP
1,400,000
1,200,000
1,200,000
In-lieu property taxes
Cable Agreement
52,000
52,000
50,760
Pole Attachment
7,970
7,970
7,970
Southwest Gas
30,000
30,000
30,000
APS
215,000
215,000
215,000
Contributions
Voluntary contributions
Miscellaneous
Rentals
26,149
19,864
20,000
Surplus Property
576,000
589,113
25,000
Miscellaneous
222,200
244,303
211,475
Total General Fund
$
18,233,844
$
17,573,856
$
16,983,393
 *
Town of Wickenburg
Revenues other than property taxes
Fiscal Year 2027
Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was 
prepared, plus estimated revenues for the remainder of the fiscal year.
Source of revenues
6/23 Arizona Auditor General
Schedule C
Official City/Town Budget Forms

Estimated 
revenues
Actual revenues*
Estimated 
revenues
2026
2026
2027
Town of Wickenburg
Revenues other than property taxes
Fiscal Year 2027
Source of revenues
Special revenue funds
Highway User Revenue Fund
$
3,304,686
$
2,844,561
$
3,546,825
Bed Tax Fund
259,406
226,177
226,177
Destination Marketing Fund
30,100
34,831
39,273
Local Transportation Assistance Fund II
49,717
31,039
49,717
$
3,643,909
$
3,136,608
$
3,861,992
Grants
$
1,783,007
$
213,130
$
1,513,130
Coronavirus Recovery Fund
1,533,079
1,533,079
1,289,079
Cemetary
431,022
453,132
482,569
$
3,747,108
$
2,199,341
$
3,284,778
Court J.C.E.F.
$
54,598
$
53,949
$
70,149
Fill the Gap
22,415
28,882
31,782
Local Court Enhancement
162,817
165,250
137,335
Prop 207 Police
179,456
144,910
168,331
$
419,286
$
392,991
$
407,597
Prop 207 Fire
$
52,077
$
125,665
$
120,491
GOHS
10,000
14,419
10,000
Opioid Settlement
76,161
72,350
88,916
Public Safety Equipment 
18,689
18,050
17,282
$
156,927
$
230,484
$
236,689
Attorney General Armor
$
14,000
$
5,000
$
12,800
State Grant Police 
34,124
81,104
46,980
State Grant Fire
Library Reciprocal Fund
51,254
51,455
25,201
$
99,378
$
137,559
$
84,981
Adopt A Tree
$
2,245
$
481
$
596
RICO
46,193
10,672
16,692
Police Holding Fund
25,501
15,501
25,501
$
73,939
$
26,654
$
42,789
$
$
$
$
$
$
$
$
$
$
$
$
Total special revenue funds
$
8,140,547
$
6,123,637
$
7,918,826
 * Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was 
prepared, plus estimated revenues for the remainder of the fiscal year.
6/23 Arizona Auditor General
Schedule C
Official City/Town Budget Forms

Estimated 
revenues
Actual revenues*
Estimated 
revenues
2026
2026
2027
Town of Wickenburg
Revenues other than property taxes
Fiscal Year 2027
Source of revenues
Debt service funds
Debt Service
$
498,903
$
498,902
               
$
498,902
$
498,903
$
498,902
$
498,902
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Total debt service funds
$
498,903
$
498,902
$
498,902
Capital projects funds
Capital Improvement
$
473,476
$
398,476
$
75,000
Constellation & Rodeo
$
473,476
$
398,476
$
75,000
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Total capital projects funds
$
473,476
$
398,476
$
75,000
 * Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was 
prepared, plus estimated revenues for the remainder of the fiscal year.
6/23 Arizona Auditor General
Schedule C
Official City/Town Budget Forms

Estimated 
revenues
Actual revenues*
Estimated 
revenues
2026
2026
2027
Town of Wickenburg
Revenues other than property taxes
Fiscal Year 2027
Source of revenues
Permanent funds
Retirement Fund
$
212,111
$
213,131
$
211,081
$
212,111
$
213,131
$
211,081
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Total permanent funds
$
212,111
$
213,131
$
211,081
Enterprise funds
Water 1
$
3,082,893
$
3,056,117
$
3,141,284
Water 2 (WR)
1,075,795
679,848
976,000
Electric
3,989,030
3,229,797
3,274,670
Sanitation
1,503,555
2,988,077
1,289,200
$
9,651,273
$
9,953,839
$
8,681,154
Wastewater 1
$
6,850,117
$
2,827,637
$
3,086,523
Wastewater 2 (WR)
1,475,854
1,387,608
1,423,681
Airport
2,342,229
2,365,031
1,119,229
$
10,668,200
$
6,580,276
$
5,629,433
$
$
$
$
$
$
$
$
$
$
$
$
Total enterprise funds
$
20,319,473
$
16,534,115
$
14,310,587
 * Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was 
prepared, plus estimated revenues for the remainder of the fiscal year.
6/23 Arizona Auditor General
Schedule C
Official City/Town Budget Forms

Estimated 
revenues
Actual revenues*
Estimated 
revenues
2026
2026
2027
Town of Wickenburg
Revenues other than property taxes
Fiscal Year 2027
Source of revenues
Internal service funds
Maintenance Shop
$
305,675
$
274,996
$
274,100
Fuel Facility
610,309
541,535
575,541
$
915,984
$
816,531
$
849,641
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Total internal service funds
$
915,984
$
816,531
$
849,641
Total all funds
$
48,794,338
$
42,158,648
$
40,847,430
 * Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was 
prepared, plus estimated revenues for the remainder of the fiscal year.
6/23 Arizona Auditor General
Schedule C
Official City/Town Budget Forms

Fund
Sources
(Uses)
In
(Out)
General Fund
General Services
$
$
$
$
2,898,902
Total General Fund
$
$
$
$
2,898,902
Special revenue funds
Streets
$
$
$
2,400,000
$
Total special revenue funds
$
$
$
2,400,000
$
Debt service funds
Debt Service  
$
$
$
498,902
$
Total debt service funds
$
$
$
498,902
$
Capital projects funds
Capital Improvements
$
$
$
$
Total capital projects funds
$
$
$
$
Permanent funds
$
$
$
$
Total permanent funds
$
$
$
$
Enterprise funds
Electric Fund
$
$
$
$
Sanitation Fund
Airport Fund
Total enterprise funds
$
$
$
$
Internal service funds
$
$
$
$
Total Internal Service Funds
$
$
$
$
Total all funds
$
$
$
2,898,902
$
2,898,902
2027
2027
Town of Wickenburg
Other financing sources/(uses) and interfund transfers
Fiscal year 2027
Other financing
Interfund transfers
6/23 Arizona Auditor General
Schedule D
Official City/Town Budget Forms

Adopted
budgeted 
expenditures/
expenses
Expenditure/
expense 
adjustments 
approved 
Actual 
expenditures/
expenses*
Budgeted 
expenditures/
expenses 
Fund/Department
2026
2026
2026
2027
General Fund
Finance
$
840,276
$
(176,613)
$
663,663
$
889,144
General Services
626,016
(220,905)
405,111
903,357
Town Manager
554,639
(106,024)
448,615
533,605
Human Resources
402,960
(33,895)
369,065
463,545
Town Clerk
243,197
(40,659)
202,538
268,837
Town Court
483,684
(57,490)
426,194
479,111
Town Attorney
285,000
(2,450)
282,550
304,000
Recreation
613,140
(91,332)
521,808
608,210
Economic Development 
406,936
(146,942)
259,994
448,641
Information Technology
580,167
(65,870)
514,297
630,306
Library
341,150
(76,812)
264,338
345,283
Parks & Facility Maintenance
5,055,727
(1,493,017)
3,562,710
8,023,532
Community Development
717,969
(114,802)
603,167
764,727
Public Works Admin
469,322
(116,560)
352,762
413,829
Police
6,397,048
(1,461,644)
4,935,404
6,227,172
Fire
6,237,956
(2,731,175)
3,506,781
6,451,724
Contingency/Reserves
8,327,829
12,397,110
20,724,939
7,535,088
Total General Fund
$
32,583,016
$
5,460,920
$
38,043,936
$
35,290,111
Special revenue funds
Contingency
$
985,971
$
2,216,790
$
3,202,761
$
1,168,116
Streets Fund
3,959,247
(822,500)
3,136,747
4,070,875
Bed Tax Fund
461,742
(73,800)
387,942
241,257
Destination Marketing Fund
30,100
4,731
34,831
39,273
Local Transportation Assistance Fun
49,717
(18,678)
31,039
49,717
Grants
1,783,007
(1,583,007)
200,000
1,500,000
Coronavirus Recovery Fund
1,533,079
(1,289,079)
244,000
1,289,079
Cemetary
60,351
(49,788)
10,563
30,400
Court J.C.E.F.
6,000
(6,000)
6,000
Fill the Gap 
13,000
(13,000)
13,000
Local Court Enhancement
53,000
(4,922)
48,078
53,000
Prop 207 Police
125,000
(87,500)
37,500
95,500
Prop 207 Fire
52,000
(151)
51,849
52,000
GOHS
30,000
(18,650)
11,350
29,585
Opioid Settlement 
65,000
(63,127)
1,873
50,000
Public Safety Equipment
4,000
268
4,268
4,000
Attorney General Armor
11,000
(9,800)
1,200
11,000
State Grant Police
34,124
34,124
46,980
State Grant Fire
Library Reciprocal Fund
51,254
51,254
25,201
Adopt A Tree
2,000
(2,000)
596
RICO
34,000
(5,000)
29,000
16,692
Police Holding Fund
20,000
(10,000)
10,000
20,000
Total special revenue funds
$
9,363,592
$
(1,835,213)
$
7,528,379
$
8,812,271
Debt service funds
Contingency
$
$
$
$
Debt Service
498,903
(1)
498,902
498,902
Total debt service funds
$
498,903
$
(1)
$
498,902
$
498,902
Capital projects funds
Contingency
$
758,949
$
452,509
$
1,211,458
$
869,419
Capital Improvement 
345,988
(114,000)
231,988
414,004
Constellation & Rodeo 
42,535
42,535
43,035
Total capital projects funds
$
1,147,472
$
338,509
$
1,485,981
$
1,326,458
Permanent funds
Contingency
$
203,711
$
1,020
$
204,731
$
202,281
Retirement 
8,400
8,400
8,800
Total permanent funds
$
212,111
$
1,020
$
213,131
$
211,081
Enterprise funds
Water 1 Fund
$
4,114,437
$
(1,162,797)
$
2,951,640
$
7,230,872
Water 1 Contingency/Reserves
4,634,748
518,285
5,153,033
991,372
Water 2 (WR) Fund
1,022,824
(246,845)
775,979
942,684
Water 2 (WR) Contingency/Reserve
826,392
(27,639)
798,753
795,069
Electric Fund 
4,546,924
(1,290,974)
3,255,950
4,108,291
Electric Contingency/Reserves 
3,146,846
2,465,177
5,612,023
4,778,402
Sanitation Fund
1,794,076
(393,183)
1,400,893
1,834,726
Sanitation Contingency/Reserves
44,210
2,960,525
3,004,735
2,459,209
Wastewater 1 Fund
7,672,971
(5,903,611)
1,769,360
6,931,675
Wastewater 1 Contingency/Reserve
3,598,218
3,374,253
6,972,471
3,127,319
Wastewater 2 (WR) Fund
1,390,746
(271,006)
1,119,740
1,347,492
Wastewater 2 (WR) Contingency/Re
2,710,980
105,381
2,816,361
2,892,550
Airport Fund
1,765,293
(68,204)
1,697,089
1,232,179
Airport Contingency/Reserves
3,143,941
(2,274,405)
869,536
756,585
Total enterprise funds
$
40,412,606
$
(2,215,043)
$
38,197,563
$
39,428,425
Internal service funds
Contingency
$
212,309
$
75,953
$
288,262
$
167,541
Maintenance Shop
299,245
(11,979)
287,266
307,386
Fuel Facility
398,000
(111,440)
286,560
408,000
Total internal service funds
$
909,554
$
(47,466)
$
862,088
$
882,927
Total all funds
$
85,127,254
$
1,702,726
$
86,829,980
$
86,450,175
*
Expenditures/expenses by fund
Fiscal year 2027
Town of Wickenburg
Includes actual expenditures/expenses recognized on the modified accrual or accrual basis as of the date the proposed budget 
was prepared, plus estimated expenditures/expenses for the remainder of the fiscal year.
6/23 Arizona Auditor General
Schedule E
Official City/Town Budget Forms

Adopted
budgeted 
expenditures/
expenses
Expenditure/
expense 
adjustments 
approved 
Actual 
expenditures/
expenses*
Budgeted 
expenditures/
expenses 
2026
2026
2026
2027
General Operations
Finance
$
840,276
$
(176,613)
$
663,663
$
889,144
General Services
626,016
(220,905)
405,111
903,357
Town Manager
554,639
(106,024)
448,615
533,605
Human Resources
402,960
(33,895)
369,065
463,545
Town Clerk
243,197
(40,659)
202,538
268,837
Town Attorney
285,000
(2,450)
282,550
304,000
Economic Development
406,936
(146,942)
259,994
448,641
Information Technology
580,167
(65,870)
514,297
630,306
Community Development 
717,969
(114,802)
603,167
764,727
General Fund Contingencies
8,327,829
12,397,110
20,724,939
7,535,088
Destination Marketing Fund
30,100
4,731
34,831
39,273
Department total
$
13,015,089
$
11,493,681
$
24,508,770
$
12,780,523
List department:
Parks, Recreation & Facilities
Parks & Facility Maintenance
$
5,055,727
$
(1,493,017)
$
3,562,710
$
8,023,532
Recreation
613,140
(91,332)
521,808
608,210
Cemetary
60,351
(49,788)
10,563
30,400
Adopt A Tree
2,000
(2,000)
596
Constellation & Rodeo 
42,535
42,535
43,035
Department total
$
5,773,753
$
(1,636,137)
$
4,137,616
$
8,705,773
List department:
Library
$
341,150
$
(76,812)
$
264,338
$
345,283
Library Reciprocal Fund
51,254
51,254
25,201
Town Court
483,684
(57,490)
426,194
479,111
Court J.C.E.F.
6,000
(6,000)
6,000
Fill the Gap
13,000
(13,000)
13,000
Local Court Enhancement
53,000
(4,922)
48,078
53,000
Police
6,397,048
(1,461,644)
4,935,404
6,227,172
Prop 207 Police
125,000
(87,500)
37,500
95,500
GOHS
30,000
(18,650)
11,350
29,585
Opioid Settlement
65,000
(63,127)
1,873
50,000
Public Safety Equipment
4,000
268
4,268
4,000
Attorney General Armor
11,000
(9,800)
1,200
11,000
State Grant Police
34,124
34,124
46,980
State Grant Fire
RICO
34,000
(5,000)
29,000
16,692
Police Holding Fund
20,000
(10,000)
10,000
20,000
Fire
6,237,956
(2,731,175)
3,506,781
6,451,724
Prop 207 Fire
52,000
(151)
51,849
52,000
Public Works Admin
469,322
(116,560)
352,762
413,829
Streets Fund
3,959,247
(822,500)
3,136,747
4,070,875
Local Transportation Assistance Fun
49,717
(18,678)
31,039
49,717
Grants Fund
1,783,007
(1,583,007)
200,000
1,500,000
Capital Improvement Fund
345,988
(114,000)
231,988
414,004
Capital Improvement Contingency
695,465
448,315
1,143,780
804,776
Water 1 Fund
4,114,437
(1,162,797)
2,951,640
7,230,872
Water 1 Contingency/Reserves
4,634,748
518,285
5,153,033
991,372
Water 2 (WR) Fund
1,022,824
(246,845)
775,979
942,684
Water 2 (WR) Contingency/Reserve
826,392
(27,639)
798,753
795,069
Electric Fund
4,546,924
(1,290,974)
3,255,950
4,108,291
Electric Contingency/Reserves
3,146,846
2,465,177
5,612,023
4,778,402
Sanitation Fund
1,794,076
(393,183)
1,400,893
1,834,726
Sanitation Contingency/Reserves
44,210
2,960,525
3,004,735
2,459,209
Wastewater 1 Fund
7,672,971
(5,903,611)
1,769,360
6,931,675
Wastewater 1 Contingency/Reserve
3,598,218
3,374,253
6,972,471
3,127,319
Wastewater 2 (WR) Fund
1,390,746
(271,006)
1,119,740
1,347,492
Wastewater 2 (WR) Contingency/Re
2,710,980
105,381
2,816,361
2,892,550
Airport Fund
1,765,293
(68,204)
1,697,089
1,232,179
Airport Contingency/Reserves
3,143,941
(2,274,405)
869,536
756,585
Coronavirus Recover Fund
1,533,079
(1,289,079)
244,000
1,289,079
Maintenance Shop Fund
299,245
(11,979)
287,266
307,386
Fuel Facility Fund
398,000
(111,440)
286,560
408,000
Misc Contingency
1,465,475
2,297,957
3,763,432
1,602,581
Bed Tax Fund
461,742
(73,800)
387,942
241,257
Retirement Fund
8,400
8,400
8,800
Debt Service
498,903
(1)
498,902
498,902
Department total
$
66,338,412
$
(8,154,818)
$
58,183,594
$
64,963,879
 
*
Expenditures/expenses by department
Fiscal year 2027
Town of Wickenburg
Includes actual expenditures/expenses recognized on the modified accrual or accrual basis as of the date the 
proposed budget was prepared, plus estimated expenditures/expenses for the remainder of the fiscal year.
Department/Fund
6/23 Arizona Auditor General
Schedule F
Official City/Town Budget Forms

Full-time 
equivalent (FTE)
Employee salaries 
and hourly costs
Retirement costs
Healthcare costs
Other benefit 
costs
Total estimated 
personnel 
compensation
2027
2027
2027
2027
2027
2027
99
$
10,271,120
$
1,216,235
$
1,414,617
$
1,870,280
$
14,772,252
Streets
7
$
382,950
$
45,325
$
76,070
$
45,570
$
549,915
Total special revenue funds
7
$
382,950
$
45,325
$
76,070
$
45,570
$
549,915
$
$
$
$
$
Total debt service funds
$
$
$
$
$
$
$
$
$
$
Total capital projects funds
$
$
$
$
$
$
$
$
$
$
Total permanent funds
$
$
$
$
$
Water 1
3
$
215,500
$
25,685
$
43,235
$
20,620
$
305,040
Water 2 (WR)
3
199,000
24,400
39,471
20,300
283,171
Electric
1
62,450
7,410
12,120
5,411
87,391
Sanitation
1
85,000
9,300
17,247
19,500
131,047
Wastewater 1
4
323,000
38,160
37,611
29,250
428,021
Wastewater 2 (WR)
4
309,500
38,100
40,565
38,530
426,695
Airport
1
55,170
6,815
15,525
5,670
83,180
Total enterprise funds
17
1,249,620
149,870
205,774
139,281
1,744,545
Maintenance Shop
1
$
128,692
$
14,455
$
16,334
$
12,835
$
172,316
Fund
Town of Wickenburg
Full-time employees and personnel compensation
Fiscal year 2027
General Fund
Internal service funds
Special revenue funds
Debt service funds
Capital projects funds
Permanent funds
Enterprise funds
6/23 Arizona Auditor General
Schedule G
Official City/Towns Budget Forms

Full-time 
equivalent (FTE)
Employee salaries 
and hourly costs
Retirement costs
Healthcare costs
Other benefit 
costs
Total estimated 
personnel 
compensation
2027
2027
2027
2027
2027
2027
Fund
Town of Wickenburg
Full-time employees and personnel compensation
Fiscal year 2027
Total internal service fund
1
$
128,692
$
14,455
$
16,334
$
12,835
$
172,316
Total all funds
124
$
12,032,382
$
1,425,885
$
1,712,795
$
2,067,966
$
17,239,028
6/23 Arizona Auditor General
Schedule G
Official City/Towns Budget Forms

FINANCIAL POLICIES & GOALS 
 
The following short-term and long-term financial policies, approved by the Wickenburg Town Council, 
help to meet their goals and ensure the Town has a balanced budget.  These policies also assist in overall 
fiscal planning and management.  These policies ensure the Town remains in a solid financial condition, 
can respond to changes in the economy, and adheres to the guidelines set by the Government Finance 
Officers’ Association. 
 
Accounting and Financial Reporting Policy 
 
1) 
Whenever possible, Generally Accepted Accounting Principles (GAAP) will be followed. 
2) 
The Town will use fund accounting and account groups for budget reporting.  Fund accounting is 
designed to demonstrate legal compliance and to aid financial management by segregating 
transactions related to certain government functions or activities. 
3) 
All governmental fund types, expendable trust funds, and agency funds will use the modified accrual 
basis of accounting. 
4) 
Proprietary fund types, pension trust funds and non-expendable trust funds, will use the accrual 
basis of accounting. 
5) 
General Fund internal support and administrative costs will be allocated to the Enterprise Funds 
based on the total budget of those departments providing the service. 
6) 
The Town will ensure the conduct of a timely and effective annual budget in compliance with all 
local, state, and federal laws. 
7) 
The Town will maintain a policy of full and open public disclosure of all financial activity. 
 
Asset Policy 
 
Capital assets should be valued at cost including all ancillary charges necessary to place the asset in its 
intended location and condition for use.  All land is always capitalized; however, other assets are defined 
as items having an individual cost of $5,000 or greater, with an estimated useful life in excess of one 
year. 
 
1) 
Depreciation on all assets is provided on a straight-line basis over the following estimated useful 
lives: 
a. Land or Building Improvements  
 
10-40 years 
b. Utility Components & Other Infrastructure 
  5-40 years 
c. Furniture & Equipment  
 
 
  3-10 years 
d. Vehicles 
 
 
 
 
  4-20 years 
2) 
If land is purchased, the capitalized value is to include the purchase price plus costs such as legal 
and filing fees.  If land is acquired by gift, the capitalized value is to reflect its appraised or fair 
market value at the time of acquisition. 
3) 
Building costs include both acquisition and capital improvement costs.  Capital improvements include 
structures (e.g. office buildings, storage quarters, and other facilities) and all other property 
permanently attached to, the structure (e.g. loading docks, patio areas, and garages). 
4) 
Furniture, fixtures, software, or other equipment are capitalized at the actual cost of the asset. 
5) 
Donated assets are entered based on the fair market value at the time of acquisition plus all 
appropriate ancillary costs, or the estimated cost when records to determine the fair market value 
are not available.   
 
Budget Policy 
 
The Town defines a balanced budget as one in which revenues along with beginning fund balances, less 
required reserves and contingencies are equal to or exceed expenditures approved by the Town Council.  
Additionally budget policy requirements are that: 
 
1) 
A budget calendar will be prepared annually.

2) 
A comprehensive annual budget will be prepared for all funds. 
3) 
The budget will be presented in a manner that is both easily understood by the Town’s citizens and 
public officials and in compliance with all local, state, and federal laws. 
4) 
Ongoing operating costs will be supported by ongoing stable revenue sources rather than loans, 
bonds, or reserves. 
5) 
Fund balances should only be used for one-time expenditures such as capital equipment and 
improvements. 
6) 
The Town Council will hold a budgetary work session(s), which will be open to the public, and the 
Tentative Budget will be available for public inspection. 
7) 
A public hearing will be held for public input as required by state statute. 
8) 
The Town will maintain budgetary control throughout the fiscal year for each appropriated budget 
unit. 
9) 
Reports comparing actual revenues and expenditures to budgeted amounts will be prepared 
monthly. 
10) An annual audit will be performed by an independent public accounting firm. 
 
Budget Amendment Policy 
 
During the fiscal year, each individual budgetary unit is monitored continually by the Town Manager, 
Finance Director, and responsible Department Director.  While the Town may not exceed the total 
expenditure appropriation originally authorized by Council, it may amend the appropriations through 
transfers. 
 
1) 
Mid-year budget adjustments will be kept to a minimum. 
2) 
All Department Directors are responsible for ensuring that expenditures do not exceed the approved 
budget. 
3) 
Transfers from capital item lines (9#### accounts) require Town Council approval prior to incurring 
the expense. 
4) 
A transfer other than from capital line items, within the same fund may be authorized by the 
Department Director prior to incurring the expense. 
5) 
A transfer between funds requires approval by the Town Council prior to incurring the expense. 
6) 
Expenditures not included in the budget may be made through the use of contingency funds at the 
sole specific discretion of the Town Council. 
 
Debt Management Policy 
 
A debt policy addresses the level of indebtedness the Town can expect to incur without jeopardizing its 
existing financial position.  The Town has developed the following policy: 
 
1) 
Long term debt shall not be issued to finance operations. 
2) 
Debt financing will first be reviewed by the appropriate Department Director and then by the Town 
Manager and Finance Director. 
3) 
The Town will consider short-term borrowing or lease purchasing before incurring long-term debt. 
4) 
The Town will limit long-term debt to major capital improvements, which cannot be financed from 
current revenues. 
5) 
The Town will repay long-term debt within a period not to exceed the useful life of the 
improvement. 
6) 
The Town will not issue debt in excess of the legal debt margin of twenty-six (26) percent of the 
Town’s assessed valuation. 
7) 
Enterprise Funds should finance their own bond sales where appropriate. 
8) 
Debt issuance will be pooled together when feasible to minimize costs.

Expenditure Limitation Policy 
 
Expenditure limitations are the annual budget appropriations imposed by the State of Arizona on a 
municipal government.  Should the State imposed limitation not allow for the sufficient needs of the 
Town the law provides four options: 
 
1) 
A local home rule (alternative expenditure limitation) 
2) 
A permanent base adjustment 
3) 
A one-time override 
4) 
A capital projects accumulation fund 
 
The voters of the Town of Wickenburg approved a permanent base adjustment of $4,794,034 in March of 
2006. 
 
Expenditures Policy 
 
1) 
Ongoing operating costs will be supported through stable permanent revenue sources. 
2) 
Minor capital projects or short-term equipment expenditures will be financed from current revenues. 
3) 
One-time operating costs are tied to one-time revenue sources to ensure fund balance integrity. 
4) 
Enterprise Funds will be self-sustaining to cover costs incurred including the costs of operations, 
capital outlay, debt service, depreciation, and interdepartmental charges for services where practical 
and appropriate. 
5) 
Monthly reports will be distributed to the Town Manager and Department Directors for management 
of the budget. 
 
Capital Improvement Policy 
 
The Capital Improvement Plan (CIP) is designed to meet the current and future needs of equipment, 
vehicles, and infrastructure. 
 
1) 
The CIP shall be developed for a five-year period to allow for appropriate planning. 
2) 
Whenever possible, additions to, or replacement of, vehicles and other large equipment will be 
saved for annually through a reserve within the appropriate fund. 
3) 
Proposed capital improvements will be prioritized based on the Town Council’s Strategic Plan. 
4) 
Capital improvements included in the CIP are those valued at $10,000 or more. 
5) 
Financing of capital expenditures will be first from grants, second from the appropriate fund, third 
from a transfer from the Electric Utility Fund, and fourth through outside financing. 
6) 
The Council will review the five-year plan annually, but are only required to approve the first year as 
part of the annual budget development process. 
7) 
Compliance with debt and fund balance requirements will be maintained for each year of the 
program. 
 
Investment Policy 
 
The Investment Policy shall govern the investment activities of the Town satisfying state statute 
requirements as follows: 
 
1) 
Daily operating cash shall be maintained with a local bank through a request for proposal (RFP) 
issued at least every five years. 
2) 
Except for cash in restricted funds, excess operating cash will be consolidated to maximize 
investment earnings with the Local Government Investment Pool or another investment vehicle at 
the Town Council’s direction. 
3) 
Investment income will be allocated appropriately to the fund providing the cash. 
4) 
Investments shall be made with safety, liquidity, and yield in mind.

Property Taxes & Bond Debt Limit Policy 
 
Arizona’s property tax provides for two separate tax systems: 
 
1) 
A primary property tax, which is levied to pay current operation and maintenance expenses. 
2) 
A secondary property tax levy, which is restricted to the payment of debt service on long-term debt 
obligations. 
3) 
Secondary property taxes cannot exceed 20% for infrastructure projects involving lighting, open 
space, parks, public safety, recreational facilities, transportation, water and wastewater and 6% for 
general purpose improvements.  
 
Reserve/Contingency Policy 
 
Reserves are required to cover unanticipated expenditures and revenue shortfalls.  The Town’s policy is 
that: 
 
1) 
A reserve/contingency allowance should be appropriated to provide for emergencies, mid-year 
requests, and unanticipated expenditures. 
2) 
A General Fund Reserve will be maintained in an amount not less than 15% of new General Fund 
revenues for the budgeted fiscal year. 
3) 
A contingency will be established for all other applicable funds of at least 10%, and the equity of all 
funds will be maintained to meet the objectives of the fund. 
4) 
$100,000 will be budgeted under General Services each year to indemnify the Town for 
unanticipated insurance claims. 
5) 
Expenditures may be made from contingencies only upon approval by the Town Council. 
 
Revenues Policy 
 
 All revenues will be appropriated during the budget process: 
 
1) 
The Town will seek to maintain a diversified and stable revenue base. 
2) 
The Town will estimate revenue in a realistic and conservative manner using various methods 
throughout the budget process including consultant information and estimates from the State. 
3) 
All non-restricted revenues will be deposited in the General Fund. 
4) 
Revenues from growth or development will be allocated to one-time costs whenever possible.  
5) 
The Town will aggressively pursue federal and state grant funding. 
6) 
The Town will review rates and user fees annually.