Committee of the Whole Budget Workshop — Agenda Packet

Committee of the Whole Budget Workshop Meeting Agenda October 12, 2026 - 4:30 PM Council Chambers 3805 S. Casper Drive Published: 10/9/2026 AGENDA 1. CALL MEETING TO ORDER 2. ROLL CALL; DECLARATION OF QUORUM; PUBLIC NOTICE 3. 2027 BUDGET A. 2026 Financial Overview B. Mayor Ament's 2027 Executive Budget Narrative C. Review and discussion of the proposed 2027 department operating budgets D. Discussion and possible action to recommend the proposed 2027 operating budget to the Common Council for consideration E. Review and discussion of the proposed 2027 Capital Improvement Program (CIP) budget F. Discussion and possible action to recommend the proposed 2027 Capital Improvement Program (CIP) budget to the Common Council for consideration 4. ADJOURN Additional Information • The agenda packet, including supplemental information related to agenda items, is available online at www.NewBerlinWI.gov. Once finalized by the governing body, approved meeting minutes will also be posted online. • Agenda items may be taken out of order at the governing body's discretion. • Members, and possibly a quorum, of other municipal governmental bodies may attend this meeting to gather information. However, no action will be taken by any governmental body other than the one referenced in this notice. • Accommodations will be provided under the Americans with Disabilities Act (ADA) to meet the needs of individuals with disabilities. If you require assistance or appropriate aids and services, please contact the Office of the City Clerk at (262) 786-8610 with reasonable notice. Page 1 of 45 CITY OF NEW BERLIN FINANCE OVERVIEW & 2027 EXECUTIVE BUDGET October 12th, 2026 1 Page 2 of 45 STATISTICAL INFORMATION 2 36.7 Square miles with a population of 39,938 10th Highest property value in the State 2011 Digital City Survey winner 2021 Median family income as % US median: 130.4% 2020 Per capita income as % of state: 136% 227 Miles of Streets 919 Acres of Parks & Conservancy Named a “Tree City USA” by the National Arbor Day Foundation & a “Bird City” by Bird City WI 170 miles of water mains Page 3 of 45 3 $- $1,000,000,000 $2,000,000,000 $3,000,000,000 $4,000,000,000 $5,000,000,000 $6,000,000,000 $7,000,000,000 $8,000,000,000 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Assessed Value Assessed Value $- $2,000,000,000 $4,000,000,000 $6,000,000,000 $8,000,000,000 $10,000,000,000 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Equalized Value Equalized Value Page 4 of 45 4 $5.238 $5.264 $4.858 $4.988 $5.160 $5.490 $6.005 $6.199 $4.918 $5.224 $5.348 $- $1.000 $2.000 $3.000 $4.000 $5.000 $6.000 $7.000 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 City Tax Rate per Thousand (Assessed Value) Tax Rate $5.09 $4.93 $4.75 $4.65 $4.75 $4.74 $4.63 $4.33 $4.51 $4.56 $4.41 $3.80 $4.00 $4.20 $4.40 $4.60 $4.80 $5.00 $5.20 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 City Tax Rate per Thousand (Equalized Value) Tax Rate Page 5 of 45 5 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Debt Service $6,650,818 $6,668,454 $6,668,454 $6,668,316 $7,485,609 $7,657,141 $8,266,431 $9,364,335 $10,508,850 $12,668,497 $13,567,321 General Fund $18,317,514 $18,582,546 $18,881,938 $19,007,302 $19,106,657 $20,156,048 $21,481,700 $23,500,071 $23,578,381 $23,652,082 $24,715,179 CITY PROPERTY TAX LEVY General Fund Debt Service Page 6 of 45 UNASSIGNED FUND BALANCE 6 $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Unassigned Fund Balance Minimum Page 7 of 45 LEVY LIMIT CAPACITY 7 Calendar / Budget Year 2024 2025 2026 Levy Year 2023 2024 2025 LEVY LIMIT CALCULATION Prior year actual levy plus personal property aid 32,805,837 34,452,235 36,685,583 Less: unreimbursed emergency expenses 0 0 0 Less: levy for G.O. debt authorized after July 1, 2005 6,971,479 8,348,941 10,420,693 Adjusted actual levy 25,834,358 26,103,294 26,264,890 TID CLOSURE CALCULATIONS TID increment value Total TID OUT EV in closure year Terminated TID percentage 0.00% 0.00% 0.00% Applied to prior year adjusted actual levy 0 0 0 NET NEW CONSTRUCTION Net new construction 268,936 161,597 200,109 Assumed net new construction percentage 1.041% 0.619% 0.762% Applied to prior year adjusted actual levy 26,103,294 26,264,890 26,464,999 Less: personal property aid payment (365,004) (365,004) (808,381) Levy limit before adjustments 25,738,290 25,899,886 25,656,618 Debt service: G.O. debt authorized after July 1, 2005 8,348,941 10,420,693 12,625,870 Total adjustments 8,348,941 10,420,693 12,625,870 Actual levy 34,087,231 36,320,579 38,282,488 DEBT SERVICE AND UNUSED LEVY CAPACITY Debt service levy 11,120,541 12,668,497 13,567,309 Total G.O. debt service 12,667,985 14,289,390 15,569,565 Unused levy capacity (levy-supported debt) 2,771,600 2,247,804 941,459 Unused levy capacity (all G.O. debt) 4,319,044 3,868,697 2,943,695 Page 8 of 45 HIGHEST POSSIBLE BOND RATING 8 Summary New Berlin (Aaa) benefits from a strong financial position and unused levy capacity that provides operational flexibility. Economic indicators are solid, though they lag the median for Aaa rated peers. Long-term leverage is moderate and expected to rise with future debt plans, though debt amortization is fast. Credit strengths » Strong reserve position and material unused levy capacity » Improving full value per capita because of the city's growing tax base Credit challenges » While healthy, economic indicators lag medians for Aaa rated peers » Elevated long-term leverage compared to peers, driven by debt Factors that could lead to a downgrade » Narrowing of reserves to levels below 50% of revenues » Significant increase in long-term leverage to levels approaching 350% of revenue Moody’s Rating: Aaa New Berlin is one of only 5 cities, and one village in the State of Wisconsin that have achieved the highest rating. Page 9 of 45 BUDGET PHILOSOPHY 9 Balance City spending needs with homeowner’s ability to pay Maintain best budgeting practices (for future stable budgets) Incorporate citizen and stakeholder involvement Base decisions on measurable objectives Effectively manage State budget decisions impact on City Page 10 of 45 Page 11 of 45 BUDGET CHALLENGES 11 Page 12 of 45 GENERAL FUND REVENUES 12 Description 2026 Budget 2027 Executive Change ($) Change (%) GENERAL PROPERTY TAX $ 38,282,500 $ 39,849,522 $ 1,567,022 4.09% OTHER TAXES $ 824,285 $ 830,285 $ 6,000 0.73% INTERGOVERNMENTAL $ 6,352,730 $ 6,175,132 $ (177,598) -2.80% LICENSES AND PERMITS $ 1,443,760 $ 1,600,950 $ 157,190 10.89% FINES & FORFEITURES $ 380,000 $ 390,000 $ 10,000 2.63% PUBLIC CHARGES FOR SERVICES $ 3,023,597 $ 3,214,137 $ 190,540 6.30% INTERDEPARTMENTAL $ 643,149 $ 643,149 $ - 0.00% COMMERCIAL $ 2,652,299 $ 2,660,200 $ 7,901 0.30% APPROPRIATION FROM SURPLUS $ 1,600,000 $ 2,000,000 $ 400,000 25.00% TRANSFERS: $ 2,337,193 $ 1,675,158 $ (662,035) -28.33% TOTAL REVENUES $ 57,539,513 $ 59,038,533 $ 1,499,020 2.61% Page 13 of 45 GENERAL FUND REVENUES 13 GENERAL PROPERTY TAX 68%INTERGOVERNMENTAL 10% PUBLIC CHARGES FOR SERVICES 5% COMMERCIAL 5% APPROPRIATION FROM SURPLUS 3% TRANSFERS 3% LICENSES AND PERMITS 3% OTHER TAXES 1% INTERDEPARTMENTAL 1% FINES & FORFEITURES 1% GENERAL PROPERTY TAX INTERGOVERNMENTAL PUBLIC CHARGES FOR SERVICES COMMERCIAL APPROPRIATION FROM SURPLUS TRANSFERS LICENSES AND PERMITS OTHER TAXES INTERDEPARTMENTAL FINES & FORFEITURES Page 14 of 45 REVENUE OVERVIEW – GENERAL PROPERTY TAXES • Composed of General Fund Levy & Debt Service Levy • General Fund Levy used to fund the day-to-day operations of the City • Increases are capped by state mandated levy limits • Increases tied to net new construction • Debt Service Levy is used to pay General Obligation Debt • Not capped by state mandated levy limits • Total debt obligations cannot exceed 5% of City’s equalized value 14 Page 15 of 45 REVENUE OVERVIEW – GENERAL PROPERTY TAXES - GENERAL FUND • Net New Construction (0.807%) - $199,451 • State caps the general property tax levy increase to net new construction 15 2026 General Fund Levy $24,715,179 2026 Net New Construction 0.807% Allowable Increase $199,451 2027 General Fund Levy $ 24,914,630 • City has additional levy capacity due to historically conservative budget practices Unused Levy Capacity (Levy supported Debt) $ 941,439 Unused Levy Capacity (All G.O Debt) $2,943,695 Page 16 of 45 REVENUE OVERVIEW – GENERAL PROPERTY TAXES 16 2026 Levy 2027 Levy Difference ($) Difference (%) General Fund Levy* $ 24,715,179 $ 25,112,886 $ 397,707 1.61% Debt Service Levy $ 13,567,309 $ 14,736,635 $ 1,169,326 8.62% Total Levy $ 38,282,488 $ 39,849,522 $ 1,567,034 4.09% *Includes 2026 Net New Construction & $198,256 of unused Levy Capacity Page 17 of 45 REVENUE OVERVIEW - INTERGOVERNMENTAL • Decrease in Intergovernmental Aid Projections • SAFER Grant Expired • State Transportation Aid Decrease* • Third year in a row of a decrease ($25,865) • Utility Aid Decrease ($32,234)* • Increase in Shared Revenue $33,709* 17*Not included in 2027 Executive Budget Page 18 of 45 REVENUE OVERVIEW • Increase in Licenses & Permits - $157,190 • Projected increase in development activity in 2027 • Building Permits - $135,000 increase • Electrical Permits - $15,000 increase • Plumbing Permits - $15,000 increase • Increase in Public Charges for Service - $190,540 • Driven largely by increased recreation revenue • Increased Appropriation of Surplus $400,000 18 Page 19 of 45 GENERAL FUND EXPENDITURES 19 Description 2026 Budget 2027 Executive Changes ($) Changes (%) SALARIES $ 23,082,347.00 $ 23,659,308.04 $ 576,961.04 2.50% BENEFITS $ 8,826,910.00 $ 9,297,350.94 $ 470,440.94 5.33% CONTRACTUAL SERVICE $ 6,109,240.00 $ 6,170,171.06 $ 60,931.06 1.00% SUPPLIES & EXPENSES $ 2,568,100.00 $ 2,573,611.00 $ 5,511.00 0.21% CAPITAL OUTLAY $ 925,519.00 $ 565,255.00 $ (360,264.00) -38.93% CONTINGENCY $ 300,000.00 $ 337,453.00 $ 37,453.00 12.48% DEBT SERVICE $ 15,727,397.00 $ 16,435,383.00 $ 707,986.00 4.50% TOTAL EXPENDITURES $ 57,539,513.00 $ 59,038,532.04 $ 1,499,019.04 2.61% Page 20 of 45 GENERAL FUND EXPENDITURES 20 PUBLIC SAFETY 40% DEBT SERVICE 28% GENERAL GOVERNMENT 15% PUBLIC WORKS 8% PARK AND RECREATION 4% LIBRARY 3% COMMUNITY DEVELOPMENT 1% UNCLASSIFIED 1% EQUIPMENT REPLACEMENT 0% Percent of Budget 2027 Executive GENERAL GOVERNMENT $ 8,575,197.45 PUBLIC SAFETY $ 23,389,191.38 PUBLIC WORKS $ 4,787,652.41 COMMUNITY DEVELOPMENT $ 818,854.02 LIBRARY $ 1,809,236.19 PARK AND RECREATION $ 2,585,564.59 EQUIPMENT REPLACEMENT $ 300,000.00 UNCLASSIFIED $ 337,453.00 DEBT SERVICE $ 16,435,383.00 TOTAL EXPENDITURES $ 59,038,532.04 Page 21 of 45 EXPENDITURE OVERVIEW 21 • Salaries & Wages • Salaries & Wages increased by $576,961 (2.5%)from 2026 to 2027. • 2% budgeted increase for Union Employees • 1%/1% split for non-union employees • 84% of increase if for public safety • Fringe Benefits • Health 8% budgeted increase & • Dental premiums 3% • WRS employee & employer contribution decrease for Public Safety Employees Page 22 of 45 EXPENDITURE OVERVIEW 22 • Operating Expenses • Modest increase in operating expenses • Projected increase in workers comp and property insurance insurance premiums • Capital Outlay • Reduction in equipment replacement fund funding • Return to prior year funding levels • Moved Police squad to capital projects fund • Analyzing different bond structures Page 23 of 45 TAX BILL – CITY’S PORTION 23 2026 Adopted 2027 Executive Change ($) Change (%) Total General Fund Budget $57,539,513 $59,038,533 $1,499,020 2.61% Tax Levy $38,282,488 $39,849,522 $1,567,034 4.09% Other Revenues $19,257,025 $19,189,011 ($68,014) -0.35% Assessed Value $7,449,898,200 $7,544,176,700 $94,278,500 1.27% Local Tax Rate $5.2243 $5.348 $0.12 2.37% Estimated Residential Tax Bill* $1,959 $2,006 $46 2.37% *City portion on a $375,000 Assessed Single Family Property Page 24 of 45 THANK YOU Page 25 of 45 Mayor’s 2027 Executive Budget Narrative My proposed 2027 Operating Budget continues to provide the services that our New Berlin residents and business partners have come to expect while preserving the rural/suburban character of our community. The city will continue to counter the cost increases caused by state revenue restrictions, inflation, Police and Fire Union contracts, insurance increases, implementation of an aggressive ADA accessibility plan for city parks and facilities, major facilities and equipment improvements, WRS increases - with improved efficiencies and innovative fiscal policies throughout the organization. We will also continue prioritizing projects and using creative financial opportunities. As has been the case in my previous 13 budgets, we will continue our mission to operate and budget in a business-like model. This transition has helped streamline the organization and created efficiencies that have helped offset inflation costs that have affected every area of city operations. This transition has also allowed us to continue to make improvements to our local roads, parks, facilities, city assets and to the services the city provides to our residential and business taxpayers. Over the past 13 years I have initiated several mini-reorganizations and again in 2027 I will continue to review and implement, where appropriate, mini reorganizations that will provide our residents and business partners with a high level of service, streamline our operations, retain our great staff, and attract new personnel when needed. This also creates additional efficiencies and improves succession planning and cross training opportunities in all departments. My previously proposed Executive Budgets included two significant mini reorganizations that have resulted in substantial efficiencies and savings. I have transferred the administrative responsibilities of the Utility Department to the Department of Public Works. This was not a one- time savings, the savings will continue into, and past 2027. Administration and overall supervision of the Utility Division are now the responsibility of the DPW Director, the day-to-day operations will remain under the supervision of the Utility Manager. This consolidation has directly resulted in an overall increase in the city’s revenues of over $39,850.00. It has also resulted in significant savings to the Utility budget of over $62,793.00 (2026 numbers). That does not include the savings derived directly from the efficiencies, such as reduced vehicle inventory and office staffing created by this consolidation. As of 2026, the city now contracts out the Assessors Services allowing the City Assessors Department to be dissolved. Eliminating the “In house Assessors office” created a savings of more than $315,000.00. This also saved the cost of the purchase of 2 vehicles, the maintenance and the insurance on those two vehicles, internal staffing, and provided revenue created by being able to sell the two vehicles previously assigned to the Assessors Office. The overall cost savings to taxpayers of these mini reorganizations would not have been possible without our staff’s support and cooperation during the transitions. I have initiated several other smaller changes that have also reduced operational costs that helped me present a balanced budget. A significant portion of the original 2026 budget shortfall was driven by a 39.9% - an approximate $1.3 million - increase in premiums proposed by the city’s previous employee’s health insurance carrier. In response, the Human Resource and Finance Departments collaborated to transition the city from a fully insured plan to a self-insured health plan. This transition eliminated the $1.3 Page 26 of 45 million increase and provided an additional $39,539 in cost savings while lowering healthcare costs for employees. In 2014 I introduced the “Equipment Replacement Fund.” Because of the success of this program, I have once again included it in my proposed 2027 operating budget. The Equipment Replacement Fund allows us to continue to replace a number of old, inefficient, and in some cases unsafe equipment and vehicles without having to borrow for them. Now these items are purchased within our operating budget, rather than borrowing for them. Despite claims circulating on social media, New Berlin does not have a deficit. The city remains financially strong! New Berlin uses sound conservative financial policies to guide our city operations. In the most recent audit report presented earlier this year to the Common Council by Baker/Tilly they confirmed that New Berlin is in a very strong financial position. Their report stated that New Berlin uses only 25% of our statutory debt limit, leaving 75% of our capacity available if needed. In addition, on August 17, 2026 Moody’s Investment Services has again assigned New Berlin its “Triple A” (Aaa) Bond Rating, the highest rating possible! The Aaa Bond Rating has allowed the city to get the best interest rates available on our debt issues as presented by Ehlers & Associates Senior Advisor, Greg Johnson, at a recent Common Council meeting. There are only 5 other cities in Wisconsin to receive the Moody’s “Aaa” Rating! When evaluating New Berlin, Moody’s Rating Service concluded “New Berlin is in a strong financial position, economic indicators are solid and is in a strong reserve position, its credit profile is supported by a growing tax base and the unused levy capacity that provides operational flexibility and quick amortization schedule on outstanding debt. The city’s unused levy capacity distinguishes it among many peers in the state that are constrained by state-imposed limits on increasing the levy. The city’s financial position will remain strong…the fiscal 2026 budget is in balance and expects positive results due to conservative budgeting. Fiscal 2024 closed with an increase of $2.7 million in fund balance (surplus) that was driven by positive investment income and conservative budgeting of expenses. The city has also prioritized ADA accessibility throughout its public facilities. Capacity is from the city’s abated debt service levy that is paid from other sources, including tax increment district (TID) increments, golf course income and utility revenue. The city ended fiscal 2025 (December 31 year-end) with $58.6 million in available fund balance, equal to a strong 75% of revenue, across its governmental and business-type activities. The city also maintains unused levy capacity… we (Moody’s) expect the city to outperform its budget and generate another modest surplus given management’s historically conservative assumptions. Including the current issuance, leverage will remain moderate at approximately 180% of fiscal 2025 revenue. Debt levels are expected to remain manageable and near current levels, reflecting the city’s ongoing annual borrowing under its long-term capital improvement plan. The current issuance is fully supported by a dedicated debt service levy. “The 2026 New Berlin’s Issuer Profile Score reflects strengths in the city’s policy credibility, effectiveness, and budget practices. Budget management is strong, proven by the city’s solid reserves, its utilization of a long-term capital improvement plan, and its flexibility in revenue raising ability. Unlike most Wisconsin cities, which levy at the maximum allowable amount, New Berlin Page 27 of 45 has consistently maintained a significant amount of unused levy capacity, providing flexibility to increase operating revenues as needed.” General Budget Overview My proposed 2027 budget includes Police and Fire Department Union contract increases of 2% and a modest Across the Board (ATB) increase for our non-represented employees. The city has not been immune to the increased inflation costs over the last several years. The budget reflects the increased cost of supplies, utilities, liability insurance, health insurance, cost increases to the retirement program (WRS) of $44,339, contract scheduled salary increases, replacement of old and worn-out equipment, building and facility repairs along with a number of other increases caused by inflation affecting virtually everything that we need to provide services to our community. The 2024 budget included the traditional $1 million from surplus. Due to our innovative cost saving measures, mini reorganizations, and frugal purchasing by our staff, we did not use any of the budgeted surplus plus we were able to add an additional $1.76 million to the Surplus. The 2025 budget included $1.6 million from surplus, all of which was returned to the surplus along with an additional $86,000. The 2026 budget included $1.6 million from surplus. As we are currently still in the 2026 budget cycle, we do not have final numbers for 2026, we are however on track to return all of the allocated surplus funds and our projections indicate, as we have done in the past, we will be able to increase our reserve fund again this year. My proposed 2027 budget uses another $400,000 of these funds to moderate the current year’s property tax increase. In order to further reduce the property tax increase, we have been able to reduce expenditures to offset many, but not all, of these increased costs. The initial department proposed 2027 budget documents presented to me in August showed a shortfall of $3,465,272.74 between revenues and expenditures. This would have calculated out to an 11.69% increase in the levy and would have increased property taxes on the average single-family home by $219.92. My proposed 2027 budget represents a modest 2.37% increase in the levy which translate to $75.47 or $6.29/month on the average single-family home. On a separate page I have included a spreadsheet that allows a homeowner to see how the budget will affect the average home. In addition, that page will include additional tax information that will reflect the tax increase should the referendum be passed by the residents. We have not yet received all of the final revenue and expenditure numbers; some amounts have been calculated based on assumptions. Any updates to those numbers (such as Police or Fire Union contracts, Health insurance final numbers, shared revenue numbers and state road aid final numbers for example) and/or any amendments by the Common Council could result in some line- item adjustments and/or changes to the total property tax amounts. Page 28 of 45 In Conclusion New Berlin has always been in a strong position to attract growth from the business sector, such as ABB Robotics, Rockwell International, our business partners in our Industrial Parks and Business Parks, our current retail centers and other planned commercial and retail areas. Increasing our tax base allows us to absorb cost increases that would otherwise increase property taxes, but we must be careful that it does not negatively impact the charm of this great community and the quality of life we enjoy in New Berlin. Any expansion of the tax base that is derived from development must be focused on areas in need of redevelopment or are designated for development in our Council approved Comprehensive Plan. I want to thank our dedicated staff for providing the professional and quality services that we expect at an affordable price. This budget continues to provide outstanding services while at the same time controlling the city portion of the property tax. If you have any questions about this budget, please feel free to contact me, Matthew, or anyone from our staff. Thank you for your consideration! Mayor David A. Ament Page 29 of 45 CITY OF NEW BERLIN PROPOSED 2027 BUDGET 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR EXPENDITURES ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED ___________ ___________ ___________ ___________ ___________ ___________ ___________ GENERAL GOVERNMENT 7,533,617 7,885,249 8,280,759 4,430,632 8,409,864 8,624,333 8,575,197 PUBLIC SAFETY 20,202,194 21,528,085 23,127,368 10,680,876 22,982,377 24,061,465 23,389,191 PUBLIC WORKS 4,255,663 4,253,367 4,651,398 2,394,160 4,648,445 5,011,583 4,787,652 COMMUNITY DEVELOPMENT 736,935 745,321 795,732 386,317 795,732 822,393 818,854 LIBRARY 1,829,330 1,829,818 1,793,370 909,739 1,759,732 1,812,472 1,809,236 PARK AND RECREATION 2,131,992 2,384,256 2,423,429 1,223,357 2,484,036 2,598,469 2,585,565 EQUIPMENT REPLACEMENT 240,000 300,000 440,060 440,000 440,060 440,000 300,000 UNCLASSIFIED 4,198 - 300,000 - 300,000 300,000 337,453 DEBT SERVICE 12,222,510 14,445,762 15,727,397 14,015,756 15,727,397 16,274,629 16,435,383 ------------------ ------------------ ------------------ ------------------ ------------------ ------------------ ------------------ TOTAL EXPENDITURES 49,156,439 53,371,858 57,539,513 34,480,837 57,547,643 59,945,344 59,038,532 REVENUES TAXES: GENERAL PROPERTY TAX 33,930,524 36,320,579 38,282,500 26,559,346 38,282,500 39,490,512 39,849,522 OTHER TAXES 816,219 849,079 824,285 433,859 836,649 830,285 830,285 INTERGOVERNMENTAL 6,395,416 6,619,502 6,352,730 2,697,788 6,346,377 6,175,132 6,175,132 LICENSES AND PERMITS 1,471,626 1,386,449 1,443,760 537,246 1,428,177 1,600,950 1,600,950 FINES & FORFEITURES 392,635 423,036 380,000 221,264 400,000 390,000 390,000 PUBLIC CHARGES FOR SERVICES 2,502,205 2,918,237 3,023,597 1,576,035 3,016,360 3,214,137 3,214,137 INTERDEPARTMENTAL 572,152 562,520 643,149 137,288 643,149 643,149 643,149 COMMERCIAL 3,051,958 2,701,560 2,652,299 1,365,907 2,714,003 2,660,200 2,660,200 APPROPRIATION FROM SURPLUS 1,000,000 1,500,000 1,600,000 - 1,600,000 1,600,000 2,000,000 TRANSFERS: GOLF COURSE RESERVE FUND 232,000 135,000 135,000 - 135,000 135,000 135,000 DEBT SERVICE FUND - 797,422 821,466 - 821,466 181,843 181,843 CAPITAL PROJECTS FUND - - 189,937 - - - - IMPACT FEE FUND 10,000 - 10,000 - - - - TAX INCREMENT DISTRICT 819,252 726,096 1,180,790 - 1,180,790 1,358,315 1,358,315 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- TOTAL REVENUES 51,193,987 54,939,481 57,539,513 33,528,734 57,404,471 58,279,523 59,038,533 CITY OF NEW BERLIN PROPOSED BUDGET OF EXPENDITURES FOR 2027 COMPARED WITH ACTUAL EXPENDITURES FOR 2024, 2025 AND BUDGETED FOR 2026 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR GENERAL GOVERNMENT ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED _____________________________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 501 MAYOR DEPARTMENT 253,652 322,852 348,292 145,390 343,868 417,194 416,146 502 COUNCIL 90,289 91,259 90,299 53,892 91,840 92,296 92,296 503 CUSTOMER SERVICE COMMITTEE 1,349 - 1,800 - 1,800 1,800 1,800 504 HUMAN RESOURCES 659,494 673,315 747,260 420,263 767,393 889,725 888,019 505 FINANCE 570,073 653,288 674,868 406,979 704,107 688,694 685,815 506 ASSESSOR 505,640 579,760 236,000 134,239 242,851 248,750 248,750 508 CITY ATTORNEY 296,925 335,490 333,300 391,507 447,800 333,300 333,300 509 MUNICIPAL COURT 214,891 215,114 233,953 109,116 220,036 228,983 228,541 510 SAFETY SATURDAY 9,386 9,386 9,386 11,106 11,106 10,000 9,500 513 BUILDINGS & GROUNDS 1,789,638 2,052,372 2,257,641 877,647 2,239,274 2,373,915 2,339,481 514 INSURANCE 824,165 768,429 801,053 726,234 805,883 847,137 847,137 515 INFORMATION TECHNOLOGY 1,591,597 1,650,544 1,873,946 823,713 1,867,420 1,911,214 1,908,947 516 CITY CLERK 726,478 532,763 670,961 330,183 665,486 579,325 573,466 528 LANDMARl COMMISSION 40 677 2,000 364 1,000 2,000 2,000 Page 30 of 45 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- 7,533,617 7,885,249 8,280,759 4,430,632 8,409,864 8,624,333 8,575,197 CITY OF NEW BERLIN PROPOSED BUDGET OF EXPENDITURES FOR 2027 COMPARED WITH ACTUAL EXPENDITURES FOR 2024, 2025 AND BUDGETED FOR 2026 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR PUBLIC SAFETY ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED _____________________________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 517 FIRE/POLICE COMMISSION 22,345 18,113 25,000 11,972 25,000 25,000 20,000 521 POLICE DEPARTMENT 11,464,572 12,199,931 12,863,306 6,117,537 12,798,872 13,433,298 12,878,390 523 FIRE DEPARTMENT 6,967,515 7,499,442 8,369,609 3,674,811 8,289,052 8,698,682 8,594,992 524 EMERGENCY MANAGEMENT 109,209 87,925 111,549 40,238 111,549 112,812 111,835 525 PUBLIC FIRE PROTECTION 964,674 1,050,934 1,050,934 525,467 1,050,934 1,050,934 1,050,934 526 INSPECTION DIVISION 665,629 663,490 698,720 303,351 698,720 732,489 724,790 527 SEALER OF WEIGHTS & MEAS. 8,250 8,250 8,250 7,500 8,250 8,250 8,250 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- 20,202,194 21,528,085 23,127,368 10,680,876 22,982,377 24,061,465 23,389,191 COMMUNITY DEVELOPMENT _____________________________ 529 DCD ADMINISTRATION 411,864 386,595 408,918 194,171 408,918 409,005 407,386 530 PLANNING SERVICES DIVISION 325,071 358,726 386,814 192,146 386,814 413,388 411,468 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- 736,935 745,321 795,732 386,317 795,732 822,393 818,854 PUBLIC WORKS _____________________________ 511 ENGINEERING SERVICES DIVISION 419,051 356,568 560,926 140,313 560,926 628,575 577,403 561 PUBLIC WORKS 207,638 262,313 213,300 104,875 212,022 220,227 219,231 562 STREETS 3,628,974 3,634,486 3,877,172 2,148,972 3,875,497 4,162,781 3,991,018 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- 4,255,663 4,253,367 4,651,398 2,394,160 4,648,445 5,011,583 4,787,652 EDUCATION _____________________________ 581 LIBRARY 1,829,330 1,829,818 1,793,370 909,739 1,759,732 1,812,472 1,809,236 CITY OF NEW BERLIN PROPOSED BUDGET OF EXPENDITURES FOR 2027 COMPARED WITH ACTUAL EXPENDITURES FOR 2024, 2025 AND BUDGETED FOR 2026 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR PARlS AND RECREATION ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED _____________________________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 591 PARKS 1,002,209 1,086,700 1,124,450 439,074 1,114,715 1,200,834 1,191,054 592 RECREATION 1,084,551 1,282,556 1,283,979 752,365 1,332,759 1,382,635 1,379,510 595 NB ATHLETIC ASSOCIATION 30,232 - - - - - - 599 FOURTH OF JULY COMMISSION 15,000 15,000 15,000 31,918 36,562 15,000 15,000 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- 2,131,992 2,384,256 2,423,429 1,223,357 2,484,036 2,598,469 2,585,565 UNCLASSIFIED _____________________________ 612 CITY ACCOUNTS 4,198 - - - - - - 613 EQUIPMENT REPLACEMENT 240,000 300,000 440,060 440,000 440,060 440,000 300,000 616 CONTINGENCY FUND - - 300,000 - 300,000 300,000 337,453 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- 244,198 300,000 740,060 440,000 740,060 740,000 637,453 DEBT SERVICE Page 31 of 45 _____________________________ 621 CAPITAL PROJECTS DEBT 12,222,510 14,289,390 15,569,565 14,015,756 15,569,565 16,116,039 16,276,793 622 HIClORY GROVE - - - - - - - 623 INTERFUND ADVANCE - 156,372 157,832 - 157,832 158,590 158,590 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- 12,222,510 14,445,762 15,727,397 14,015,756 15,727,397 16,274,629 16,435,383 TOTALS 49,156,439 53,371,858 57,539,513 34,480,837 57,547,643 59,945,344 59,038,532 CITY OF NEW BERLIN PROPOSED BUDGET OF EXPENDITURES FOR 2027 COMPARED WITH ACTUAL EXPENDITURES FOR 2024, 2025 AND BUDGETED FOR 2026 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR Org Object TAXES ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED ___________ ___________ _____________________________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 1000000 40110GENERAL TAXES 33,930,524 36,320,579 38,282,500 26,559,346 38,282,500 39,490,512 39,849,522 1000000 40130OMITTED TAXES - - - - - - - 1000000 40140PAYMENT IN LIEU OF TAXES 18,593 7,285 7,285 7,651 7,651 7,285 7,285 1000000 40170INT/PENALTY ON TAX 74,998 83,648 72,000 47,943 84,000 78,000 78,000 1000000 40174AG USE CONVERSION 14,411 27,124 - 5,766 - - - 1011600 40160WATER UTILITY EQUIV 708,217 731,022 745,000 372,499 744,998 745,000 745,000 ------------------ ------------------ ------------------ ------------------ ------------------ ------------------ ------------------ TOTAL 34,746,743 37,169,658 39,106,785 26,993,205 39,119,149 40,320,797 40,679,807 INTERGOVERNMENTAL 1010100 41000GRANTS-FEDERAL-ARPA 500,000 - - - - - - 1010100 41000GRANTS-FEDERAL-FIRE SAFER 745,045 535,626 180,683 64,953 180,683 - - 1010100 41010GRANTS-STATE 2,883 - - - - - - 1010100 41020GRANTS-LOCAL 23,453 - - - - - - 1010400 443102% FIRE DUES 315,920 333,652 333,652 339,603 339,603 339,603 339,603 1010100 41022NEW BERLIN SCHOOL DIST-PD REIMB 277,843 290,742 300,562 300,562 300,562 310,000 310,000 1010100 41024FIRE DEPARTMENT OT BILLING - 12,304 - - - - STATE SHARED TAX - 1010100 41030SPECIAL UTILITY TAX 186,853 430,487 443,341 - 443,341 443,341 443,341 1010100 41040SHARED REVENUE 1,517,603 1,566,792 1,605,065 - 1,605,065 1,605,065 1,605,065 1010100 41045PERSONAL PROPERTY AID DIST 365,004 365,004 365,004 365,004 365,004 365,004 365,004 1010100 41047PERSONAL PROPERTY ACT 12 443,377 443,377 443,377 443,377 443,377 443,377 1010100 41050EXEMPT COMPUTER AID 150,089 150,089 150,089 - 150,089 150,089 150,089 1010100 41046VIDEO PROVIDER 117,681 117,681 117,681 - 117,681 117,681 117,681 1010100 41070MEDICAL CARE TRANSPORT 30,668 - 32,000 - 32,000 32,000 32,000 1010100 41080ROAD AIDS 2,162,374 2,386,052 2,368,972 1,184,289 2,368,972 2,368,972 2,368,972 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL 6,395,416 6,619,502 6,352,730 2,697,788 6,346,377 6,175,132 6,175,132 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR Org Object LICENSES & PERMITS ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED ___________ ___________ _____________________________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 1010200 42000LIQUOR LICENSES 41,188 44,027 41,000 41,681 41,681 35,800 35,800 1010200 42001RESERVE LICENSES - - - - - - 1010200 42031SEALER OF WEIGHTS & MEAS FEE 4,425 8,298 7,200 8,073 8,073 7,200 7,200 1010200 42040BARTENDERS 16,075 16,230 10,110 8,195 8,195 8,500 8,500 1010200 42090SUNDRY - OTHER 30,771 30,107 31,000 21,703 21,703 25,000 25,000 1010200 42120BUILDING PERMITS 453,137 427,340 490,000 161,520 490,000 625,000 625,000 1010200 42130ELECTRICAL PERMITS 186,233 220,043 145,000 89,818 145,000 160,000 160,000 1010200 42140PLUMBING PERMITS 110,782 119,795 125,000 54,238 125,000 140,000 140,000 1010200 42150WELL PERMITS 30,480 4,160 - - - - - 1010200 42160FIRE PERMITS 23,350 22,344 20,000 9,854 15,000 15,000 15,000 1010200 42190SUNDRY PERMITS 121,998 93,452 120,000 45,842 120,000 130,000 130,000 1010200 42200SIGN PERMITS 11,124 6,692 4,450 3,525 3,525 4,450 4,450 1010200 42210CABLE TV INCOME 442,063 393,961 450,000 92,797 450,000 450,000 450,000 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Total Licenses & Permits 1,471,626 1,386,449 1,443,760 537,246 1,428,177 1,600,950 1,600,950 FINES, FORFEITURES & PENALTIES Page 32 of 45 1010300 43000COURT FINES 392,635 423,036 380,000 221,264 400,000 390,000 390,000 PUBLIC CHARGES FOR SERVICES ___________ ___________ _____________________________ 1010400 44010ENGINEERING SERVICE FEES 42,650 31,300 25,300 10,450 10,450 24,550 24,550 1010400 44011PLANNING SERVICE FEES 18,198 33,307 36,000 8,588 8,588 36,000 36,000 1010400 44020DOG LICENSE REFUND 3,069 2,328 3,100 2,842 2,842 3,100 3,100 1010400 44030FIRE INSPECTIONS 133,822 135,032 135,412 135,590 135,590 135,412 135,412 1010400 44040CAT LICENSE 1,122 1,688 1,000 798 1,000 1,000 1,000 1010400 44060WC WAGE REIMB 6,862 - - - - - - 1010400 44090AMBULANCE SERVICE FEES 1,385,620 1,456,784 1,450,000 687,759 1,437,000 1,475,000 1,475,000 1010400 44091ENGINE RESPONSE FEE 13,238 10,976 10,000 5,076 10,000 10,000 10,000 1010400 44092INTER-FACILITY TRANSPORTS - - - - - - - 1010400 44110LIBRARY FINES 29,077 30,232 45,000 14,922 37,850 39,000 39,000 1010400 44111LIBRARY - COPIES 7,582 8,682 8,500 4,479 8,500 8,500 8,500 1010400 44112LIBRARY - OTHER SYSTEM 33,286 22,850 28,415 13,698 28,415 33,305 33,305 1010400 44120CURB & DITCH 3,500 4,000 2,000 1,000 2,400 1,500 1,500 1010400 44130BOARD OF APPEALS 1,800 600 1,000 440 1,000 800 800 1010400 44140REZONING 2,550 13,298 3,600 2,225 2,225 3,600 3,600 1010400 44141ZONING LETTER 1,050 1,500 - 1,050 1,050 - - 1010400 44160PLANNED UNIT DEVELOPMENT - 600 - - 600 600 1010400 44170DOG LICENSE 4,733 4,693 4,650 - 4,650 4,650 4,650 1010400 44180REOCCUPANCY 11,150 19,800 13,000 10,600 10,600 13,000 13,000 1010400 44190SALE OF COMPUTER INFORMATION - - - - - - 1010400 44200USE APPROVAL 14,071 54,716 14,000 29,334 29,335 14,000 14,000 1010400 44210HIGHWAY LABOR CHG. 17,618 15,181 15,000 10,440 15,000 15,000 15,000 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR PUBLIC CHARGES FOR SERVICES (continued) ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED ___________ ___________ _____________________________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 1010400 44220CONDITIONAL USE 1,200 3,615 3,600 1,200 1,200 3,600 3,600 1010400 44240HOME OCCUPATION - - 600 - - 600 600 1010400 44250EROSION CONTROL FEES 13,720 13,654 5,000 5,472 - 5,000 5,000 1010400 44260CONCEPTUAL REVIEW - - - - - 1,500 1,500 1010400 44280LAND DIVISION 1,100 5,100 11,000 1,620 1,620 11,000 11,000 1010400 44300NR135 3,425 2,365 4,000 1,815 1,815 4,000 4,000 1010400 44301MISC FEE - - - - - 11,000 11,000 1010400 44320FILING FEE - PLANNING 9,600 10,550 8,750 5,560 5,560 8,750 8,750 1010400 44340RECREATION PROGRAMS 588,582 701,774 752,000 354,295 768,000 825,000 825,000 1010400 44341REC CENTER MEMBERSHIPS 51,205 112,329 120,000 76,201 120,000 126,000 126,000 1010400 44342REC CENTER-CONCESSION 5,325 18,162 10,000 44,259 60,000 60,000 60,000 1010400 44343NBAA - FEES 17,602 111,096 105,000 68,566 130,000 145,000 145,000 1010400 44344MALONE PARK CONCESSIONS - 70,400 - 50,000 50,000 50,000 1010400 44360PARK PERMITS/FEES 61,050 68,673 35,000 32,645 35,000 35,000 35,000 1010400 44361RECREATION FACILITY RENTAL 6,538 9,670 85,000 39,533 80,000 92,000 92,000 1010400 44362EVENT RENTAL - - 5,420 - 5,420 5,420 5,420 1010400 45050SP. ASSESS-WRITTEN 11,460 14,285 9,500 5,080 9,500 9,500 9,500 1010400 48042RECREATION - ADVERTISEMENT 400 - 1,750 500 1,750 1,750 1,750 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Total Public Charges for Services 2,502,205 2,918,237 3,023,597 1,576,035 3,016,360 3,214,137 3,214,137 INTERDEPARTMENTAL 1010500 46010ADMIN CHG.-UTILITY 69,874 69,874 72,074 34,937 72,074 72,074 72,074 1010500 46011ADMIN CHG.-STORMWATER 356,270 346,352 425,000 102,351 425,000 425,000 425,000 1010500 46012ADMIN CHG.- GARBAGE\RECYCLING 144,725 144,725 144,725 - 144,725 144,725 144,725 1010500 46013ADMIN CHARGES - OTHER 1,283 1,569 1,350 - 1,350 1,350 1,350 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Page 33 of 45 Total Interdepartmental 572,152 562,520 643,149 137,288 643,149 643,149 643,149 COMMERCIAL 1010400 47010DIV - WORKMEN'S COMP 45,224 83,763 20,000 81,704 81,704 20,000 20,000 1010400 47020CVMIC DIVIDEND 24,982 25,519 12,141 12,141 12,141 15,000 15,000 1010600 47000INTEREST ON INVESTMENTS 2,548,686 2,228,038 2,300,000 1,073,224 2,300,000 2,300,000 2,300,000 1010700 48010RENTAL INCOME 189,724 203,481 179,958 125,093 179,958 185,000 185,000 1010400 44270POLICE-MISC. RECEIPT 155,473 73,260 75,000 45,787 75,000 75,000 75,000 1010700 48000MISCELLANEOUS REVENUES 76,558 79,674 56,000 23,631 56,000 56,000 56,000 1010700 48003PURCHASE CARD REVENUE 11,311 7,826 9,200 4,327 9,200 9,200 9,200 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Total Commercial 3,051,958 2,701,560 2,652,299 1,365,907 2,714,003 2,660,200 2,660,200 TOTAL OPERATING REVENUE 49,132,735 51,780,963 53,602,320 33,528,734 53,667,215 55,004,365 55,363,375 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR Org Object ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED ___________ ___________ ___________ ___________ ___________ ___________ ___________ 1011700 49990APPROPRIATION FROM SURPLUS 1,000,000 1,500,000 1,600,000 - 1,600,000 1,600,000 2,000,000 TRANSFERS 31600000 49060 IMPACT FEE FUND 10,000 - 10,000 - - - - 01011600 49010GOLF FUND 135,000 135,000 135,000 - 135,000 135,000 135,000 31600000 49010GOLF FUND - DEBT SERVICE 97,000 - - - - - - 31600000 49020DEBT SERVICE FUND - 797,422 821,466 - 821,466 181,843 181,843 31600000 49050CAPITAL PROJECTS FUND - - 189,937 - - - - 31600000 49000TAX INCREMENT DISTRICT 819,252 726,096 1,180,790 - 1,180,790 1,358,315 1,358,315 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Total Transfers 1,061,252 1,658,518 2,337,193 - 2,137,256 1,675,158 1,675,158 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTALS 51,193,987 54,939,481 57,539,513 33,528,734 57,404,471 58,279,523 59,038,533 CITY OF NEW BERLIN 2027 PROPOSED BUDGET 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR Org Object 501 - MAYOR ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED ___________ ___________ _____________________________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 15010000 50010SALARY-FULL TIME 159,405 203,884 222,925 84,779 220,744 271,930 271,930 15010000 50020SALARY-PART TIME - 3,521 - 431 431 - - SALARY-ADJUSTMENT - - - - 3,683 2,771 15010000 51010RETIREMENT 11,254 14,753 15,492 6,289 16,455 20,332 20,332 15010000 51020FICA 11,973 15,845 17,053 6,510 17,311 21,603 21,603 15010000 51030HEALTH INSURANCE 47,961 59,911 65,376 27,741 61,706 70,486 70,486 15010000 51060LONG-TERM DISABILITY 77 128 154 38 76 77 77 BENEFIT ADJUSTMENT - - - - 549 413 15010000 51065VISION/DENTAL INSURANCE 825 1,259 1,516 501 1,253 1,505 1,505 15010000 51070LIFE INSURANCE 210 303 434 229 725 534 534 15010000 53040TELEPHONE/CELL PHONE 1,626 1,369 1,582 581 1,582 1,355 1,355 15010000 54120OFFICE SUPPLIES 458 468 500 250 500 500 500 15010000 53040TELEPHONE/CELL PHONE 0 - - - - 1,000 1,000 15010000 54240SUBSCRIPTIONS 290 340 300 180 180 300 300 15010000 54270MEMBERSHIP DUES 138 285 260 205 205 640 640 15010000 54280BUSINESS EXPENSES 1,200 1,200 1,200 700 1,200 1,200 1,200 15010000 54300CONFERENCE/SEMINAR/MEETING 105 160 1,000 140 1,000 1,000 1,000 15010000 54350PROMOTION/RELATIONS 14,856 16,426 17,000 13,816 17,000 17,000 17,000 15010000 54390SPECIAL PROJECTS 3,000 3,000 3,000 3,000 3,000 3,000 3,000 15010000 59010EQUIPMENT 274 - 500 - 500 500 500 Page 34 of 45 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL 253,652 322,852 348,292 145,390 343,868 417,194 416,146 502 - COMMON COUNCIL 15020000 50020SALARY-PART TIME 49,600 49,600 49,600 24,800 49,600 49,600 49,600 15020000 51020FICA 5,286 5,271 5,296 2,648 5,296 5,296 5,296 15020000 54270MEMBERSHIP DUES 14,403 15,388 14,403 15,944 15,944 16,400 16,400 15020000 54280BUSINESS EXPENSES 21,000 21,000 21,000 10,500 21,000 21,000 21,000 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL 90,289 91,259 90,299 53,892 91,840 92,296 92,296 503 - COMMUNITY RELATIONS 15030000 54060PRINTING/ADVERTISING 171 - 300 - 300 300 300 15030000 54350PROMOTION/RELATIONS 1,178 - 1,500 - 1,500 1,500 1,500 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL 1,349 - 1,800 - 1,800 1,800 1,800 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR Org Object 504 - HUMAN RESOURCES ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED ___________ ___________ _____________________________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 15040000 50010SALARY-FULL TIME 199,359 243,379 252,725 119,842 255,429 300,314 300,314 15040000 50020SALARY-PART TIME 2,377 2,656 - - 2,500 - - 15040000 50070 SALARY-OVERTIME - - - - - - - SALARY-ADJUSTMENT - - - - - 6,004 4,520 15040000 51010RETIREMENT 13,448 16,613 17,564 9,168 18,930 22,455 22,455 15040000 51020FICA 13,263 16,593 19,334 8,628 19,000 23,858 23,858 15040000 51030HEALTH INSURANCE 48,405 58,979 57,317 35,564 70,732 78,840 78,840 15040000 51040RETIREE HEALTH INS 158,134 113,340 190,000 89,581 190,000 226,800 226,800 15040000 51050POLICE RETIREE HEALTH TRUST 90,653 92,013 93,393 93,393 93,393 94,793 94,793 15040000 51060LONG TERM DISABILITY 98 72 36 36 36 72 72 BENEFIT ADJUSTMENT - - - - - 895 673 15040000 51065VISION/DENTAL INSURANCE 945 1,300 1,246 679 1,386 1,415 1,415 15040000 51070LIFE INSURANCE 382 445 489 473 739 588 588 15040000 51080UNEMPLOYMENT COMP. 7,103 304 7,000 755 5,200 7,000 7,000 15040000 51090FLEXIBLE BENEFITS 14,522 12,259 22,900 9,301 21,050 22,900 22,900 15040000 52010PROFESSIONAL SERVICES 29,431 15,168 2,500 1,600 2,500 2,500 2,500 15040000 52060LABOR ATTORNEY 25,636 27,316 25,000 4,531 25,000 25,000 25,000 15040000 52070EMPLOYMENT TESTING 11,386 12,609 9,500 6,005 9,500 9,500 9,500 15040000 53040TELEPHONE/CELL PHONE 1,473 1,639 1,620 645 1,620 1,620 1,620 15040000 54060RECRUITING/RETENTION 4,435 12,248 6,550 1,822 6,550 6,550 6,550 15040000 54120OFFICE SUPPLIES 1,046 821 1,000 237 1,000 1,500 1,500 15040000 54220BOOKS & PAMPHLETS 231 - - - - - - 15040000 54270MEMBERSHIP DUES 2,794 441 950 65 950 950 950 15040000 54300CONFERENCE/SEMINAR/MEETING 2,246 150 2,000 629 2,000 2,000 2,000 15040000 54330SAFETY 8,041 8,500 8,500 8,500 8,500 8,500 8,500 15040000 54331WELLNESS - - 3,000 3,000 3,000 3,000 3,000 15040000 54350EMPLOYEE SERVICE AWARDS 4,464 4,420 5,500 531 3,100 5,500 5,500 1504000054521 TECHNOLOGY/SOFTWARE 19,622 31,064 19,136 25,278 25,278 37,171 37,171 15040000 59010EQUIPMENT 986 - - - - - ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL 659,494 673,315 747,260 420,263 767,393 889,725 888,019 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR Org Object 505 - FINANCE ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED ___________ ___________ _____________________________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 15050005 50010SALARY-FULL TIME 318,943 354,349 357,952 218,630 393,354 352,580 352,580 15050005 50020SALARY-PART TIME 67,080 75,014 78,000 43,827 76,894 78,000 78,000 15050005 50070SALARY-OVERTIME 948 22 500 - 500 500 500 SALARY-ADJUSTMENT - - -   - - 7,812 5,306 15050005 51010RETIREMENT 24,068 27,302 27,540 15,592 27,540 28,451 28,451 15050005 51020FICA 26,932 29,678 33,179 17,960 33,179 32,880 32,880 15050005 51030HEALTH INSURANCE 66,603 103,547 102,164 54,181 102,164 98,809 98,809 15050005 51060LONG TERM DIS 153 153 154 38 100 154 154 BENEFIT ADJUSTMENT - - - - - 1,164 791 Page 35 of 45 15050005 51065VISION/DENTAL INSURANCE 812 1,458 1,580 825 1,580 1,569 1,569 15050005 51070LIFE INSURANCE 602 651 714 638 714 690 690 15050005 52010PROFESSIONAL FEES - 4,242 8,000 - 8,000 8,000 8,000 15050005 52080AUDIT FEES 52,171 51,542 57,000 54,222 54,222 70,000 70,000 15050005 54120OFFICE SUPPLIES 215 647 800 - 800 800 800 15050005 54140DATA PROC SUPPLIES 7,614 1,790 1,500 - 1,500 1,500 1,500 15050005 54270MEMBERSHIP DUES 85 85 85 25 60 85 85 15050005 54300CONFERENCE/SEMINAR/MEETING 504 307 2,000 - - 2,000 2,000 15050005 54521TECHNOLOGY/SOFTWARE - - -   - - - - 15050005 56110SERVICE CHARGE 3,343 2,501 3,700 1,040 3,500 3,700 3,700 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL 570,073 653,288 674,868 406,979 704,107 688,694 685,815 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR Org Object 506 - ASSESSOR ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED ___________ ___________ _____________________________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 15060000 50010SALARY-FULL TIME 338,040 363,526 - - - - - SALARY-ADJUSTMENT - - - - - - - 15060000 51010RETIREMENT 22,592 23,916 - - - - - 15060000 51020FICA 24,593 25,906 - - - - - 15060000 51030HEALTH INSURANCE 80,653 80,486 - - - - - 15060000 51060LONG TERM DISABILITY 153 153 - - - - - BENEFIT ADJUSTMENT - - - - - - - 15060000 51065VISION/DENTAL INSURANCE 476 993 - - - - - 15060000 51070LIFE INSURANCE 635 618 - - - - - 15060000 52020CONSULTING FEES - - - - - - - 15060000 52030CONTRACTED SERVICES - 50,928 187,500 78,888 187,500 192,500 192,500 15060000 52031CONTRACTED SERVICES - - 31,000 31,130 31,130 31,250 31,250 15060000 53040TELEPHONE/CELL PHONE 501 436 - - - - - 15060000 54030MAINTENANCE CONTRACT 14,578 24,221 17,500 24,221 24,221 25,000 25,000 15060000 54120OFFICE SUPPLIES 501 312 - - - - - 15060000 54220BOOlS & PAMPHLETS 129 - - - - - - 15060000 54240SUBSCRIPTIONS 5,932 6,848 - - - - - 15060000 54270DUES/MEMBERSHIPS 320 1,055 - - - - - 15060000 54330TRAINING 554 362 - - - - - 15060000 54130SUPPLIES 15,983 - - - - - - ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL 505,640 579,760 236,000 134,239 242,851 248,750 248,750 508 - CITY ATTORNEY ___________ ___________ _____________________________ 15080000 52030RETAINED COUNSEL 292,800 307,800 322,800 322,800 322,800 322,800 322,800 15080000 52040OUTSIDE SERVICES 3,566 27,690 10,000 68,707 125,000 10,000 10,000 15080000 54110SUPPLIES 559 - 500 - - 500 500 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL 296,925 335,490 333,300 391,507 447,800 333,300 333,300 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR Org Object 509 - MUNICIPAL COURT ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED ___________ ___________ _____________________________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 15090000 50010SALARY-FULL TIME 71,569 75,052 77,434 38,489 77,651 77,867 77,867 15090000 50020SALARY-PART TIME 89,051 88,316 100,921 45,056 91,795 92,155 92,155 SALARY-ADJUSTMENT - - - - - 1,557 1,172 15090000 51010RETIREMENT 7,589 7,937 8,849 4,284 8,331 9,060 9,060 15090000 51020FICA 12,007 12,362 13,598 6,337 12,917 13,459 13,459 15090000 51030HEALTH INSURANCE 23,658 18,400 15,000 7,500 15,000 16,200 16,200 BENEFIT ADJUSTMENT - - - - - 232 175 15090000 51065VISION/DENTAL INSURANCE - - - - - - - 15090000 51070LIFE INSURANCE 135 141 151 152 152 153 153 15090000 54030CONTRACT/SERVICE FEES 1,500 1,500 1,500 750 1,500 1,500 1,500 15090000 54120OFFICE SUPPLIES 3,557 2,160 2,500 1,000 2,100 2,500 2,500 15090000 54170POSTAGE 159 2,814 2,700 1,200 2,700 2,700 2,700 15090000 54270DUES/MEMBERSHIPS 945 1,005 1,050 1,005 1,050 1,050 1,050 Page 36 of 45 15090000 54300CONFERENCE/SEMINAR/MEETING - - - - - - - 15090000 54330TRAINING - 730 2,350 300 800 2,350 2,350 15090000 54370DETENTION CHARGES 473 635 3,000 800 1,600 3,000 3,000 15090000 54380TRAFFIC VIOLATION 180 300 400 130 350 800 800 15090000 54130OTHER SUPPLY 99 30 800 113 400 400 400 15090000 56110CREDIT CARD FEES 3,969 3,732 3,700 2,000 3,690 4,000 4,000 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL 214,891 215,114 233,953 109,116 220,036 228,983 228,541 510 - SAFETY SATURDAY ___________ ___________ _____________________________ 15100000 54350PROMO & RELATIONS 9,386 9,386 9,386 11,106 11,106 10,000 9,500 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR Org Object 511 - ENGINEERING SERVICES DIVISION ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED ___________ ___________ _____________________________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 15110029 50010SALARY-FULL TIME 139,168 107,139 207,489 89,349 207,489 206,115 206,115 15110029 50020SALARY-PART TIME 7,565 7,840 15,000 1,327 15,000 15,000 15,000 15110029 50070 SALARY-OVERTIME - 17 - - - - - SALARY-ADJUSTMENT - - -   - - 4,122 3,102 15110029 51010RETIREMENT 9,519 7,393 14,931 6,434 14,931 15,411 15,411 15110029 51020FICA 10,947 8,441 17,020 6,618 17,020 17,566 17,566 15110029 51030HEALTH INSURANCE 19,800 9,797 24,398 13,755 24,398 37,664 37,664 BENEFIT ADJUSTMENT - - -   - - 614 462 15110029 51065VISION/DENTAL INSURANCE 392 442 986 363 986 978 978 15110029 51070LIFE INSURANCE 250 201 402 324 402 405 405 15110029 52030CONTRACTED SERVICES 26,408 (10,140) 25,000 18,169 25,000 25,000 25,000 15110029 53040TELEPHONE/CELL PHONE 1,251 975 2,200 394 2,200 2,200 2,200 15110029 54270MEMBERSHIP DUES - - 500 - 500 500 500 15110029 54300CONFERENCE/SEMINAR/MEETING 2,379 - 3,000 195 3,000 3,000 3,000 15110029 54330TRAINING - - -   - - - - 15110029 59040ROADWAY MAINTENANCE 201,372 224,463 250,000 3,385 250,000 300,000 250,000 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL 419,051 356,568 560,926 140,313 560,926 628,575 577,403 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR Org Object 513 - BUILDINGS & GROUNDS ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED ___________ ___________ _____________________________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 15131029 50010SALARY-FULL TIME 486,703 517,102 711,829 330,466 710,563 763,108 763,108 15131029 50020SALARY-PART TIME 17,452 17,584 39,000 6,803 38,500 - - 15131029 50070SALARY-OVERTIME 4,211 3,829 20,000 2,750 4,300 20,000 20,000 SALARY-ADJUSTMENT - - - - - 14,055 11,501 15131029 51010RETIREMENT 34,810 36,510 55,474 23,563 55,474 61,895 61,895 15131029 51020FICA 35,402 37,554 58,968 23,822 58,968 65,310 65,310 15131029 51030HEALTH INSURANCE 174,893 170,670 203,032 77,790 203,032 207,184 207,184 15131029 51060LONG TERM DISABILITY 308 336 222 168 222 154 154 BENEFIT ADJUSTMENT - - - - - 2,094 1,714 15131029 51065VISION/DENTAL INSURANCE 3,472 3,706 4,043 2,130 4,043 5,517 5,517 15131029 51070LIFE INSURANCE 929 919 1,373 1,099 1,373 1,498 1,498 15131029 52030CONTRACTED SERVICES 76,136 132,734 98,500 70,591 97,750 129,500 119,500 15131029 53010ELECTRICITY 315,527 323,671 420,000 123,897 420,000 420,000 420,000 15131029 53020WATER/SEWER 38,244 38,763 53,000 10,007 53,000 53,000 53,000 15131029 53030TRASH CONTAINERS - - -   - - - - 15131029 53040TELEPHONE 3,392 3,133 4,500 1,409 4,500 3,300 3,300 15131029 53050HEATING GAS/FUEL 95,897 119,107 165,000 84,746 165,000 165,000 165,000 15131029 54030MAINTENANCE 279,552 401,387 220,000 67,489 219,863 239,000 224,000 15131029 54080LEASES EQUIPMENT 103 18,243 1,000 259 986 1,100 1,100 15131029 54130SUPPLIES 176,074 158,174 145,000 39,346 145,000 160,000 158,500 15131029 54180HOUSElEEPING SUPPLY 36,703 45,483 47,000 6,634 47,000 52,000 47,000 15131029 54270MEMBERSHIP DUES - 44 200 - 200 200 200 Page 37 of 45 15131029 54300CONFERENCE/SEMINAR/MEETING - - 1,000 - 1,000 1,000 1,000 15131029 54320MILEAGE 2,651 2,981 2,500 259 2,500 2,500 2,500 15131029 54330TRAINING 500 1,084 1,000 127 1,000 1,000 1,000 15131029 59010EQUIPMENT 6,679 19,358 5,000 4,292 5,000 5,500 5,500 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL 1,789,638 2,052,372 2,257,641 877,647 2,239,274 2,373,915 2,339,481 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR Org Object 514 - INSURANCE ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED ___________ ___________ _____________________________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 15140000 56020WORlER'S COMP 370,850 315,588 340,821 328,056 328,056 357,862 357,862 15140000 56030MOTOR VEHICLE 51,552 49,162 57,259 69,111 69,111 70,000 70,000 15140000 56040CVMIC PREMIUM 150,954 160,000 161,827 167,575 167,575 169,918 169,918 15140000 56045VOLUNTEER PRACTICES 214 - - - - - - 15140000 56050BUILDINGS & GROUNDS 136,614 135,432 123,261 42,606 123,261 130,657 130,657 15140000 56060CRIME 1,635 1,576 1,616 1,611 1,611 1,700 1,700 15140000 56070EMPLOYMENT PRACTICES 12,346 13,411 16,269 13,953 16,269 17,000 17,000 15140000 56080RESERVE CVMIC 50,000 50,000 50,000 85,220 50,000 50,000 50,000 15140000 56090RESERVE COLLISION 30,000 23,260 30,000 11,662 30,000 30,000 30,000 15140000 56100RESERVE FOR ERD 20,000 20,000 20,000 6,440 20,000 20,000 20,000 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL 824,165 768,429 801,053 726,234 805,883 847,137 847,137 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR Org Object 515 - INFORMATION TECHNOLOGY ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED ___________ ___________ _____________________________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 15150005 50010SALARY-FULL TIME 361,532 381,840 396,502 184,489 396,502 398,551 398,551 SALARY-ADJUSTMENT - - - - - 7,971 5,998 15150005 51010RETIREMENT 24,246 26,341 28,534 12,822 28,534 30,006 30,006 15150005 51020FICA 25,801 27,921 30,332 13,573 30,332 31,662 31,662 15150005 51030HEALTH INSURANCE 51,942 56,824 55,220 28,662 55,220 59,518 59,518 15150005 51060LONG-TERM DISABILITY 77 64 77 38 77 77 77 BENEFIT ADJUSTMENT - - - - - 1,188 894 15150005 51065VISION/DENTAL INSURANCE 1,650 1,860 2,021 930 930 2,006 2,006 15150005 51070LIFE INSURANCE 685 714 769 334 334 784 784 15150005 52030CONTRACTED SERVICES 26,552 28,676 47,000 8,762 47,000 50,000 50,000 15150005 53040TELEPHONE/CELL PHONE 36,955 39,841 39,432 19,683 39,432 39,432 39,432 15150005 54030MAINTENANCE CONTRACT 957,438 918,699 1,109,013 503,977 1,109,013 1,124,973 1,124,973 15150005 54080LEASES-EQUIPMENT 43,760 44,262 52,050 24,644 52,050 52,050 52,050 15150005 54140DATA PROCESS SUPPLY 28,848 32,781 40,000 5,216 40,000 40,000 40,000 15150005 54270MEMBERSHIP DUES 150 210 500 210 500 500 500 15150005 54330TRAINING - 17 10,000 - 5,000 10,000 10,000 15150005 54520INTERNET 31,961 33,494 62,496 20,372 62,496 62,496 62,496 15150005 59010NEW EQUIPMENT - 57,000 - - - - ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL 1,591,597 1,650,544 1,873,946 823,713 1,867,420 1,911,214 1,908,947 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR Org Object 516 - CITY CLERK ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED ___________ ___________ _____________________________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 15160000 50010SALARY-FULL TIME 370,616 313,917 328,364 162,054 328,364 326,799 326,799 15160000 50020SALARY-PART TIME - 181 - 3,011 3,011 - - 15160000 50060SALARY-POLL WORlERS 97,484 52,113 100,000 30,506 95,000 58,000 58,000 15160000 50070SALARY-OVERTIME 4,770 2,096 4,500 - 2,500 1,000 1,000 SALARY-ADJUSTMENT - - - - - 6,536 4,918 15160000 51010RETIREMENT 25,305 21,987 22,821 11,775 22,821 24,435 24,435 15160000 51020FICA 30,261 25,099 25,119 12,681 25,119 25,962 25,962 15160000 51030HEALTH INSURANCE 37,865 29,347 27,286 15,793 30,000 31,981 31,981 15160000 51060LONG-TERM DISABILITY 160 108 252 77 252 329 329 BENEFIT ADJUSTMENT - - - - - 974 733 15160000 51065VISION/DENTAL INSURANCE 1,208 1,040 2,021 752 2,021 1,505 1,505 15160000 51070LIFE INSURANCE 661 620 638 643 643 644 644 15160000 52010PROFESSIONAL FEES 13,671 9,337 10,500 7,580 10,500 15,000 13,000 15160000 53040TELEPHONE/CELL PHONE 2,147 2,041 1,440 857 1,440 1,440 1,440 15160000 54030MAINTENANCE CONTRACT 7,441 1,195 10,000 941 8,000 5,500 5,500 Page 38 of 45 15160000 54050RECORD CHEClS 2,464 2,821 2,500 1,029 2,000 2,500 2,500 15160000 54060PRINTING/ADVERTISING 5,738 4,693 6,000 2,890 6,000 7,000 7,000 15160000 54110SUPPLIES-ELECTION 51,291 21,623 45,000 28,086 45,000 18,000 18,000 15160000 54120OFFICE SUPPLIES 11,059 11,182 11,000 3,927 11,000 12,000 12,000 15160000 54170POSTAGE 51,644 28,793 67,000 45,145 66,000 32,000 32,000 15160000 54270MEMBERSHIP DUES 1,719 1,517 1,500 1,490 1,490 1,200 1,200 15160000 54300CONFERENCE/SEMINAR/MEETING 8,317 2,320 4,500 795 4,000 6,000 4,000 15160000 54330TRAINING EXPENSES - 448 - - - - - 15160000 54350PROMOTIONS/RELATIONS 2,657 285 520 151 325 520 520 15160000 54352BANNERS, FLAGS - - - - - - - ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL 726,478 532,763 670,961 330,183 665,486 579,325 573,466 517 - FIRE/POLICE COMMISSION ___________ ___________ _____________________________ 15170000 52060LABOR ATTORNEY - - - - - - - 15170000 52090TESTS 22,345 18,113 25,000 11,972 25,000 25,000 20,000 15170000 54120OFFICE SUPPLIES - - - - - - - ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL 22,345 18,113 25,000 11,972 25,000 25,000 20,000 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR Org Object 521 - POLICE DEPARTMENT ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED ___________ ___________ _____________________________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 15212000 50010SALARY-FULL TIME 7,150,663 7,579,152 8,058,002 3,953,975 8,058,002 8,177,286 8,122,932 15212000 50020SALARY-PART TIME 26,251 32,977 33,597 17,186 33,597 34,273 34,273 15212000 50040HOLIDAY PAY 290,939 311,846 327,548 - 327,548 333,441 333,441 15212000 50070SALARY-OVERTIME 355,023 378,299 364,392 104,525 300,000 375,323 375,323 SALARY-ADJUSTMENT - - -   - - 227,557 153,895 15212000 51010RETIREMENT 1,065,459 1,196,047 1,274,790 591,374 1,274,790 1,266,237 1,266,237 15212000 51020FICA 568,080 606,042 674,530 292,288 674,530 684,371 684,371 15212000 51030HEALTH INSURANCE 1,199,432 1,302,596 1,356,558 675,507 1,356,558 1,440,593 1,440,593 15212000 51060LONG TERM DISABILITY 529 464 459 147 459 459 459 BENEFIT ADJUSTMENT - - -   - - 50,114 32,456 15212000 51065VISION/DENTAL INSURANCE 25,417 31,521 35,535 16,474 35,535 33,752 33,752 15212000 51070LIFE INSURANCE 13,282 14,156 15,767 15,271 15,271 16,033 16,033 15212000 52010PROFESSIONAL FEES 21,333 25,874 23,000 3,498 23,000 23,000 23,000 15212000 52030CONTRACTED SERVICES 99,094 103,985 108,161 98,987 108,161 106,902 106,902 15212000 53040TELEPHONE 25,122 24,093 23,302 11,333 24,000 24,500 24,500 15212000 54030MAINT. CONTRACTS 79,615 32,065 34,846 34,846 34,846 1,890 1,890 15212000 54040R&M-EQUIPMENT 8,706 13,711 13,000 7,422 14,000 25,000 15,000 15212000 54060PRINTING/ADVERTISING 1,424 1,975 2,000 1,465 2,500 2,000 2,000 15212000 54070UNIFORM/LAUNDRY SERVICE 715 336 1,000 117 750 1,000 1,000 15212000 54080LEASES EQUIPMENT 7,776 101,264 101,023 4,534 101,023 160,754 - 15212000 54090ANIMAL CONTROL 13,310 13,709 14,000 13,709 14,000 14,000 14,000 15212000 54110SUPPLIES 5,387 4,817 5,500 3,596 5,500 5,500 5,500 15212000 54111TOW BILLS 3,259 (2,009) 4,500 744 4,500 4,500 4,500 15212000 54120OFFICE SUPPLIES 8,547 9,906 12,000 3,326 10,000 11,000 11,000 15212000 54150EVIDENCE COLLECTION & PROCESSING 479 2,339 1,500 420 1,500 1,000 1,000 15212000 54170POSTAGE 2,599 2,868 3,000 2,242 3,500 3,500 3,500 15212000 54200CANINE CORP. 7,543 4,403 2,294 1,749 2,300 1,000 1,000 15212000 54210UNIFORMS & EQUIPMENT 97,555 78,057 96,460 50,731 96,460 113,200 113,200 15212000 54270MEMBERSHIP DUES 2,540 2,735 2,338 3,687 2,338 2,133 2,133 15212000 54330TRAINING EXPENSES 47,821 46,761 43,500 41,329 43,500 43,500 43,500 15212000 54350PUBLIC RELATIONS 5,749 5,940 5,000 1,706 5,000 6,000 5,000 15212000 54370PRISONER CARE 4,642 3,577 5,000 2,994 5,000 6,000 6,000 15212000 54410POLICE AUXILIARY - - -   - - - - 15212000 59011BODY CAMERAS 52,250 - -   - - - - 15212000 59010EQUIPMENT 1,206 4,373 -   - - - - 15212000 59050CAPITAL-VEHICLES 272,825 266,052 220,704 162,355 220,704 237,480 - ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL 11,464,572 12,199,931 12,863,306 6,117,537 12,798,872 13,433,298 12,878,390 Page 39 of 45 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR Org Object 523 - FIRE DEPARTMENT ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED ___________ ___________ _____________________________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 15232900 50010SALARY-FULL TIME 3,861,083 4,162,473 5,160,827 2,233,131 5,025,827 5,326,625 5,326,625 15232900 50010 GRANT SALARY FULL 547,595 603,006 125,610 200,320 200,320 - - 1523290050020 SALARY-PART TIME 273 - - - - - 15232900 50025SALARY-FULL TIME - INTRF 70 - -   - - - - 15232900 50040HOLIDAY PAY 160,160 181,083 203,701 - 198,701 205,771 205,771 15232900 50070SALARY-OVERTIME 204,372 187,785 213,282 132,024 260,000 272,653 222,653 15232900 50071SALARY - FLSA STRAIGHT 38,826 24,649 15,000 30,692 35,000 15,000 15,000 SALARY-ADJUSTMENT - - - - - 102,609 102,609 15232900 51010RETIREMENT 689,494 763,379 864,155 350,484 844,155 875,479 875,479 15232900 51020FICA 356,819 373,941 441,191 172,300 431,000 449,043 449,043 15232900 51030HEALTH INSURANCE 801,411 878,370 965,811 417,053 915,811 1,011,535 986,618 15232900 51050PEHP 35,906 36,875 48,790 18,999 47,290 49,793 49,793 15232900 51060LONG TERM DISABILITY 3,123 2,895 3,088 1,157 2,900 3,234 3,234 BENEFIT ADJUSTMENT - - - - - 33,614 22,741 15232900 51065VISION/DENTAL INSURANCE 15,944 18,429 19,826 8,425 18,600 21,020 21,020 15232900 51070LIFE INSURANCE 7,812 8,707 10,380 4,238 9,500 10,480 10,480 15232900 52010PROFESSIONAL SERVICES 15,615 21,900 20,000 3,750 22,000 25,000 25,000 15232900 53040TELEPHONE 14,922 15,381 16,200 6,693 16,200 16,200 16,200 15232900 54020R&M - VEHICLES - - -   - - - - 15232900 54030MAINT CONTRACTS 2,969 4,728 7,500 460 7,500 24,000 8,500 15232900 54040R&M - EQUIPMENT 27,139 26,293 28,000 4,511 28,000 28,000 28,000 15232900 54100AMBULANCE SUPPLIES 57,244 83,350 95,000 38,867 95,000 95,000 95,000 15232900 54110SUPPLIES 13,475 13,620 15,000 5,798 15,000 15,000 15,000 15232900 54120OFFICE SUPPLIES 2,334 1,913 4,000 821 4,000 5,000 4,000 15232900 54210UNIFORMS & EQUIPMENT 94,436 75,294 74,860 36,720 74,860 74,860 74,860 15232900 54220BOOKS & PAMPHLETS 15 806 2,000 567 2,000 2,500 2,000 15232900 54270MEMBERSHIP DUES 2,498 2,559 4,888 835 4,888 5,266 4,866 15232900 54300CONFERENCE/SEMINAR/MEETING - - 2,000 373 2,000 2,000 2,000 15232900 54330TRAINING 9,168 8,758 24,000 4,043 24,000 24,000 24,000 15232900 54350PUBLIC RELATIONS 4,812 3,248 4,500 2,550 4,500 5,000 4,500 15232900 59010EQUIPMENT - - - - - - - ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL 6,967,515 7,499,442 8,369,609 3,674,811 8,289,052 8,698,682 8,594,992 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR Org Object 524 - EMERGENCY MANAGEMENT ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED ___________ ___________ _____________________________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 15240000 50010SALARY-FULL TIME - 53,737 54,159 26,716 54,159 54,159 54,159 15240000 50020SALARY-PART TIME 56,385 - - - - - - 15240000 50070SALARY-OVERTIME - - - - - - - SALARY-ADJUSTMENT - - - - - 1,663 813 15240000 51010RETIREMENT 3,792 3,624 3,897 1,924 3,897 3,962 3,962 15240000 51020FICA 4,204 4,011 4,144 2,056 4,144 4,547 4,547 15240000 51030HEALTH INSURANCE - - - - - - - BENEFIT ADJUSTMENT - - - - - 248 121 15240000 51065VISION/DENTAL INSURANCE - - - - - - - 15240000 51070LIFE INSURANCE - 51 86 69 86 - - 15240000 52010PROFESSIONAL FEES 100 - 4,800 - 4,800 4,800 4,800 15240000 53010ELECTRICITY 3,112 1,223 3,263 - 3,263 3,263 3,263 15240000 53040TELEPHONE 1,442 1,407 7,299 574 7,299 7,299 7,299 15240000 54040R & M EQUIPMENT 6,465 3,599 4,081 1,436 4,081 4,081 4,081 15240000 54041R & M SIRENS 10,241 - 10,000 2,241 10,000 10,000 10,000 15240000 54060PRINTING/ADVERTISING - 225 600 - 600 600 600 15240000 54080LEASES EQUIPMENT 6,732 545 6,410 4,012 6,410 6,410 6,410 15240000 54120OFFICE SUPPLIES 402 397 1,400 149 1,400 1,400 1,400 15240000 54220BOOKS & PAMPHLETS - - 200 - 200 200 200 15240000 54240SUBSCRIPTIONS 1,680 8,588 1,255 - 1,255 225 225 15240000 54270MEMBERSHIP DUES - 68 - 65 - - - 15240000 54300CONFERENCE/SEMINAR/MEETING 713 341 1,200 - 1,200 1,200 1,200 15240000 54330TRAINING EXPENSES 577 3,125 1,500 150 1,500 1,500 1,500 15240000 56081HAZMAT SUPPLIES & EQUIPMENT 9,688 4,339 3,855 603 3,855 3,855 3,855 15240000 59010EQUIPMENT 3,676 2,645 3,400 243 3,400 3,400 3,400 Page 40 of 45 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL 109,209 87,925 111,549 40,238 111,549 112,812 111,835 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR Org Object 525 - PUBLIC FIRE PROTECTION ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED ___________ ___________ _____________________________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 15250000 53000PUBL FIRE PROTECTION 964,674 1,050,934 1,050,934 525,467 1,050,934 1,050,934 1,050,934 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR Org Object 526 - INSPECTION SERVICES DIVISION ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED ___________ ___________ _____________________________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 15260029 50010SALARY-FULL TIME 473,581 464,428 466,840 211,381 466,840 467,530 467,530 15260029 50020SALARY-PART TIME 0 - 33,357 11,136 33,357 33,455 33,455 15260029 50070SALARY-OVERTIME 33 787 -   702 - - - SALARY-ADJUSTMENT - - -   - - 11,910 7,031 15260029 51010RETIREMENT 31,757 32,043 33,596 14,179 33,596 37,458 37,458 15260029 51020FICA 33,355 33,309 35,710 15,218 35,710 39,800 39,800 15260029 51030HEALTH INSURANCE 118,289 122,798 117,164 45,733 117,164 126,345 126,345 15260029 51060LONG TERM DISABILITY 77 85 77 - 77 77 77 BENEFIT ADJUSTMENT - - -   - - 3,868 1,048 15260029 51065VISION/DENTAL INSURANCE 2,269 2,692 2,780 1,127 2,780 2,758 2,758 15260029 51070LIFE INSURANCE 889 803 896 689 896 988 988 15260029 53040TELEPHONE/CELL PHONES 3,159 3,160 3,900 1,258 3,900 3,900 3,900 15260029 54060PRINTING/ADVERTISING - - 500 - 500 500 500 15260029 54220BOOKS & PAMPHLETS - 981 - - - - - 15260029 54270MEMBERSHIP DUES 220 279 600 128 600 600 600 15260029 54330TRAINING 2,000 2,125 3,300 1,800 3,300 3,300 3,300 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL 665,629 663,490 698,720 303,351 698,720 732,489 724,790 527 - SEALER OF WEIGHTS/MEASURES ___________ ___________ _____________________________ 15270000 52030SEALER FEES 8,250 8,250 8,250 7,500 8,250 8,250 8,250 528 - LANDMARlS COMMISSION ___________ ___________ _____________________________ 15280000 54110OTHER SUPPLIES 40 677 2,000 364 1,000 2,000 2,000 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL 40 677 2,000 364 1,000 2,000 2,000 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR Org Object 529 - DCD ADMINISTRATION ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED ___________ ___________ _____________________________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 15290029 50010SALARY-FULL TIME 288,565 275,461 283,144 140,142 283,144 284,635 284,635 15290029 50020SALARY-PART TIME - - -   - -   - - SALARY-ADJUSTMENT - - -   - -   5,693 4,284 15290029 50070SALARY - OVERTIME 58 13 -   - -   - - 15290029 51010RETIREMENT 19,369 19,091 22,778 10,892 22,778 21,282 21,282 15290029 51020FICA 20,656 20,439 24,212 11,341 24,212 25,313 25,313 15290029 51030HEALTH INSURANCE 44,880 50,285 48,184 18,971 48,184 40,630 40,630 15290029 51060LONG TERM DISABILITY 161 143 142 71 142 142 142 BENEFIT ADJUSTMENT - - -   - -   848 638 15290029 51065VISION/DENTAL INSURANCE 865 935 1,011 282 1,011 1,003 1,003 15290029 51070LIFE INSURANCE 557 528 547 553 547 559 559 15290029 52030CONTRACTED SERVICES 14,397 4,200 6,000 1,500 6,000 6,000 6,000 15290029 53040TELEPHONE/CELL PHONE 1,519 1,404 2,300 528 2,300 2,300 2,300 15290029 54060PRINTING 2,908 3,299 5,000 4,222 5,000 5,000 5,000 15290029 54130OTHER SUPPLY/EXPENSES 10,990 6,890 6,000 2,085 6,000 6,000 6,000 15290029 54160IMAGING/FILE UPDATE - - 2,000 - 2,000 2,000 2,000 15290029 54220BOOKS/MAGAZINES 1 278 50 144 50 50 50 15290029 54270DUES/MEMBERSHIPS 1,479 1,782 2,050 1,492 2,050 2,050 2,050 15290029 54300CONFERENCE/SEMINAR/MEETING 156 705 1,500 1,028 1,500 1,500 1,500 15290029 54330TRAINING EXPENSES 350 78 3,000 400 3,000 3,000 3,000 15290029 59010NEW EQUIPMENT 4,953 1,064 1,000 520 1,000 1,000 1,000 Page 41 of 45 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL 411,864 386,595 408,918 194,171 408,918 409,005 407,386 Org Object 530 - PLANNING SERVICES DIVISION ___________ ___________ _____________________________ 15300029 50010SALARY-FULL TIME 231,279 245,430 257,803 128,000 257,803 258,952 258,952 15300029 50020SALARY-PART TIME 2,890 15,522 25,000 8,116 25,000 25,000 25,000 SALARY-ADJUSTMENT - - -   55 - 5,568 3,897 15300029 51010RETIREMENT 15,512 16,925 18,552 9,216 18,552 19,361 19,361 15300029 51020FICA 15,910 17,444 21,634 8,908 21,634 22,557 22,557 15300029 51030HEALTH INSURANCE 54,858 59,529 58,502 35,945 58,502 75,725 75,725 15300029 51060LONG TERM DISABILITY 138 134 135 68 135 135 135 BENEFIT ADJUSTMENT - - -   - - 830 581 15300029 51065VISION/DENTAL INSURANCE 806 878 878 470 878 942 942 15300029 51070LIFE INSURANCE 441 448 500 505 500 508 508 15300029 54130SUPPLIES - - - - - - - 15300029 52030CONTRACTED SERVICES 195 - - - - - - 15300029 53040TELEPHONE/CELL PHONE 1,710 1,631 700 643 700 700 700 15300029 54220BOOKS/MAGAZINES 278 - 590 220 590 590 590 15300029 54270DUES/MEMBERSHIPS - - 920 - 920 920 920 15300029 54300CONFERENCE/SEMINAR/MEETING 1,054 785 1,600 - 1,600 1,600 1,600 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL 325,071 358,726 386,814 192,146 386,814 413,388 411,468 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR Org Object 561 - PUBLIC WORKS ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED ___________ ___________ _____________________________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 15610000 50010SALARY-FULL TIME 162,201 210,428 174,973 85,785 173,863 175,213 175,213 SALARY-ADJUSTMENT - - - - - 3,504 2,637 15610000 51010RETIREMENT 10,601 14,750 12,160 6,177 12,096 13,193 13,193 15610000 51020FICA 11,651 16,165 13,384 6,540 13,280 13,919 13,919 15610000 51030HEALTH INSURANCE 21,563 16,100 10,125 5,062 10,125 10,935 10,935 15610000 51060LONG TERM DISABILITY 65 77 52 26 52 52 52 BENEFIT ADJUSTMENT - - - - - 522 393 15610000 51065VISION/DENTAL INSURANCE 326 401 298 148 298 295 295 15610000 51070LIFE INSURANCE 293 415 338 338 338 344 344 15610000 53040TELEPHONE/CELL PHONE 868 3,977 1,120 629 1,120 1,400 1,400 15610000 54120OFFICE SUPPLIES 70 - 150 - 150 150 150 15610000 54270DUES/MEMBERSHIPS - - 500 170 500 500 500 15610000 54300CONFERENCE/SEMINAR/MEETING - - 200 - 200 200 200 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL 207,638 262,313 213,300 104,875 212,022 220,227 219,231 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR Org Object 562 - STREETS - ADMINISTRATION ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED ___________ ___________ _____________________________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 15620000 50010SALARY-FULL TIME 1,451,787 1,613,691 1,661,502 813,406 1,661,502 1,662,212 1,662,212 15620000 50020SALARY-PART TIME 29,468 26,276 29,500 11,255 28,750 30,000 30,000 15620000 50070SALARY-OVERTIME 25,247 51,889 36,000 36,190 45,000 45,000 45,000 SALARY-ADJUSTMENT - - - - - 33,244 25,105 15620000 51010RETIREMENT 99,361 113,268 122,159 60,442 122,159 128,533 128,533 15620000 51020FICA 106,697 119,756 131,848 60,716 131,848 137,968 137,968 15620000 51030HEALTH INSURANCE 420,951 486,669 480,379 240,496 480,379 556,106 510,195 15620000 51060LONG-TERM DISABILITY 1,008 873 902 297 902 902 902 BENEFIT ADJUSTMENT - - - - - 4,953 3,741 15620000 51065VISION/DENTAL INSURANCE 7,418 9,288 8,655 5,560 8,655 8,590 8,590 15620000 51070LIFE INSURANCE 2,778 3,007 3,227 3,129 3,227 3,273 3,273 15620000 52030CONTRACTED SERVICES 15,855 9,525 8,000 10,416 10,416 13,400 13,400 15620000 53010ELECTRICITY 90,198 90,803 95,000 33,740 95,000 98,000 95,000 15620000 53030WASTE DISPOSAL 8,614 6,575 7,500 671 7,500 7,500 7,500 15620000 53040TELEPHONE 2,012 3,755 3,200 1,228 3,200 3,300 3,300 15620000 54020R&M VEHICLES 428,762 318,986 290,000 196,690 290,000 291,300 291,300 15620000 54040R&M EQUIPMENT 28,734 15,872 27,500 15,598 27,500 65,900 35,900 15620000 54080MACHINE RENTAL 225 - 3,000 - 300 3,000 3,000 Page 42 of 45 15620000 54120OFFICE SUPPLIES 3,169 533 1,500 1,034 1,451 1,500 1,500 15620000 54130SUPPLIES 23,243 29,154 15,000 5,469 18,750 20,000 15,000 15620000 54190GAS,OIL,LUBRICANTS 335,171 343,654 430,000 216,816 430,000 450,000 430,000 15620000 54270MEMBERSHIP DUES 458 567 300 265 300 350 350 15620000 54300CONFERENCE/SEMINAR/MEETING - 140 1,000 300 1,000 1,000 1,000 15620000 54330TRAINING 1,554 3,060 4,000 1,552 3,000 4,000 4,000 15620000 54350BANNERS, FLAGS & WREATHS 2,314 2,083 3,750 4,450 5,000 5,000 5,000 15620000 54360VEHICLE REGISTRATION 445 953 750 219 750 750 750 15620000 54420LANDSCAPE EQUIP & MATERIALS 17,626 5,536 7,000 1,582 6,000 7,000 7,000 15620000 54430ASPHALT-ROAD OIL 23,797 21,743 25,000 7,178 25,000 30,000 25,000 15620000 54431CURB REPAIR 1,407 1,272 3,500 - - 3,500 3,500 15620000 54432SIGNAL/STREET LIGHT R & M 3,037 1,583 10,000 - - 10,000 10,000 15620000 54440SAND/STONE/GRAVEL 8,512 14,750 15,000 4,690 12,250 15,000 15,000 15620000 54450CALC CHLORIDE/SALT 441,563 304,285 430,000 410,613 445,000 445,000 445,000 15620000 54460LINE PAINT 941 1,871 4,000 - - 52,500 4,000 15620000 54470SIGNS & POSTS 14,276 23,800 16,000 3,095 8,000 17,000 17,000 15620000 54480CULVERTS/DRAINAGE 1,801 717 - 179 - - - 15620000 54500WEED CONTROL 1,631 1,492 2,000 1,038 2,000 2,000 2,000 15620000 54510RECYCLING SUPPLIES 4,814 7,060 - 658 658 5,000 - 15620000 59010EQUIPMENT 24,100 - - - - - - ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL 3,628,974 3,634,486 3,877,172 2,148,972 3,875,497 4,162,781 3,991,018 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR Org Object 581 - LIBRARY ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED ___________ ___________ _____________________________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 15810000 50010SALARY-FULL TIME 526,486 542,412 553,596 277,976 555,952 550,860 550,860 15810000 50020SALARY-PART TIME 423,035 470,364 494,766 230,668 461,336 500,995 500,995 15810000 50070SALARY-OVERTIME - - - - - - - SALARY-ADJUSTMENT - - - - - 11,131 8,315 15810000 51010RETIREMENT 47,241 58,347 54,238 26,855 53,710 59,048 59,048 15810000 51020FICA 70,259 76,031 78,688 38,473 76,946 80,750 80,750 15810000 51030HEALTH INSURANCE 96,515 86,766 75,327 38,263 76,526 81,257 81,257 15810000 51060LONG-TERM DISABILITY - - 81 - - 81 81 BENEFIT ADJUSTMENT - - - - - 1,659 1,239 15810000 51065VISION/DENTAL INSURANCE 2,647 2,944 3,720 1,503 3,006 3,009 3,009 15810000 51070LIFE INSURANCE 990 1,015 1,074 1,084 2,168 1,082 1,082 15810000 53010ELECTRICITY 86,584 79,990 74,000 23,088 74,000 72,000 72,000 15810000 53020WATER/SEWER 3,877 4,041 3,000 1,033 2,066 3,000 3,000 15810000 53040TELEPHONE 3,491 8,021 6,000 4,021 8,042 6,000 6,000 15810000 53050HEATING FUEL 14,936 18,717 19,000 7,792 15,584 19,000 19,000 15810000 54010MAINT BLDGS/GROUNDS 59,160 68,842 40,000 32,534 40,000 40,000 40,000 15810000 54030MAINTENANCE CONTRACT 43,078 53,698 50,000 33,140 50,000 50,000 50,000 15810000 54040R&M EQUIPMENT 2,000 2,332 - - - - - 15810000 54060MARKETING 346 1,138 1,000 1,363 2,726 1,000 1,000 15810000 54080LEASES EQUIPMENT 49,807 43,270 48,000 14,173 48,000 48,000 48,000 15810000 54110SUPPLIES 28,120 32,221 27,000 15,287 27,000 27,000 27,000 15810000 54170POSTAGE 700 900 700 200 400 700 700 15810000 54180HOUSEKEEPING SUPPLY 16,511 1,391 - 94 188 - - 15810000 54230LIBRARY MATERIALS 240,954 233,749 219,480 122,023 219,480 212,500 212,500 15810000 54250MAGAZINES/NEWSPAPERS - - - - - - - 15810000 54300CONFERENCE/SEMINAR/MEETING 441 - - - - - - 15810000 54330TRAINING 729 360 500 331 662 500 500 15810000 54521TECHNOLOGY/SOFTWARE (CAFÉ) 107,271 38,979 39,000 37,740 37,740 36,900 36,900 15810000 55090PROGRAMS - JUVENILE 1,197 1,188 1,200 756 1,200 2,000 2,000 15810000 55095PROGRAMS - YOUNG ADULT 1,843 1,695 1,800 71 1,800 2,000 2,000 15810000 55100PROGRAMS - ADULT 1,112 1,407 1,200 1,271 1,200 2,000 2,000 15810000 57043EQUIPMENT REPLACEMENT FUND - - - - - - - ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL 1,829,330 1,829,818 1,793,370 909,739 1,759,732 1,812,472 1,809,236 2026 2027 2027 Page 43 of 45 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR Org Object 591 - PARKS ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED ___________ ___________ _____________________________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 15910000 50010SALARY-FULL TIME 529,289 574,345 594,713 268,230 593,185 607,836 607,836 15910000 50020SALARY-PART TIME 71,176 71,903 85,000 12,522 85,000 85,000 85,000 15910000 50070SALARY-OVERTIME 16,183 14,829 28,000 7,185 27,128 28,000 28,000 SALARY-ADJUSTMENT - - -   - - 12,157 8,867 15910000 51010RETIREMENT 37,872 41,020 45,677 18,663 43,821 48,774 48,774 15910000 51020FICA 45,567 48,740 53,911 20,758 48,125 57,026 57,026 15910000 51030HEALTH INSURANCE 127,967 137,911 125,761 64,714 125,761 152,530 152,530 15910000 51060LONG TERM DISABILITY 519 505 517 219 517 517 517 BENEFIT ADJUSTMENT - - -   - - 1,811 1,321 15910000 51065VISION/DENTAL INSURANCE 2,926 3,592 3,915 1,680 3,915 3,884 3,884 15910000 51070LIFE INSURANCE 981 1,066 1,156 986 1,156 1,199 1,199 15910000 52030CONTRACTED SERVICES 29,803 34,534 43,000 8,586 43,000 43,000 43,000 15910000 53010ELECTRICITY 20,607 21,886 24,000 9,065 24,000 26,000 26,000 15910000 53020WATER/SEWER 21,291 22,366 24,000 5,035 24,000 26,000 26,000 15910000 53040TELEPHONE/CELL PHONE 3,679 2,299 2,500 774 2,488 1,800 1,800 15910000 53050HEATING FUEL 303 528 600 211 600 1,600 1,600 15910000 54010R&M-BLDGS & GROUNDS 34,413 48,441 31,000 7,253 30,125 36,000 33,000 15910000 54070UNIFORMS 891 3,134 2,000 180 1,985 2,000 2,000 15910000 54080LEASES/RENTALS 15,379 12,182 11,500 2,025 11,500 13,000 13,000 15910000 54490ROAD-OTHER MATERIALS - 4,529 5,000 195 4,529 5,000 5,000 15910000 54110OTHER SUPPLIES 28,716 31,264 28,000 7,188 28,000 33,000 30,000 15910000 54270MEMBERSHIP DUES 290 1,010 700 2,380 2,380 1,200 1,200 15910000 54271CONDO ASSOCIATION FEES 6,623 8,370 9,500 - 9,500 9,500 9,500 15910000 54300CONFERENCE/SEMINAR/MEETING 505 1,606 2,000 498 2,000 2,000 2,000 15910000 54330TRAINING EXPENSES 1,943 352 1,000 727 1,000 1,000 1,000 15910000 54360VEHICLE REGISTRATION 26 170 - - - - - 15910000 59010EQUIPMENT - - 1,000 - 1,000 1,000 1,000 15910000 59020LAND IMPROVEMENTS 5,260 118 - - - - - ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL 1,002,209 1,086,700 1,124,450 439,074 1,114,715 1,200,834 1,191,054 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR Org Object 592 - RECREATION ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED ___________ ___________ _____________________________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 15924000 50010SALARY-FULL TIME 429,946 517,428 560,271 310,850 560,271 563,219 563,219 15924000 50020SALARY-PART TIME 226,778 269,193 217,300 158,125 217,300 240,300 240,300 15924000 50021SALARY-PART TIME - NBAA - - 20,000 - 20,000 20,000 20,000 15924000 50070SALARY-OVERTIME 948 597 2,000 547 2,000 2,000 2,000 SALARY-ADJUSTMENT - - - - - 11,199 8,480 15924000 51010RETIREMENT 30,303 37,750 42,274 23,382 41,693 44,448 44,448 15924000 51020FICA 47,318 58,842 59,637 36,514 58,998 62,165 62,165 15924000 51030HEALTH INSURANCE 89,261 102,269 118,909 59,067 118,909 112,631 112,631 BENEFIT ADJUSTMENT - - - - - 1,669 1,264 15924000 51060LONG-TERM DISABILITY 158 217 217 114 217 154 154 15924000 51065VISION/DENTAL INSURANCE 2,424 3,293 4,043 1,837 4,043 3,501 3,501 15924000 51070LIFE INSURANCE 750 982 1,088 1,189 1,088 1,109 1,109 15924000 52030CONTRACTED SERVICES 147,758 145,175 90,000 70,751 140,000 140,000 140,000 15924000 52070EMPLOYMENT TESTING - NBAA - - 300 - 300 300 300 15924000 53040TELEPHONE/CELL PHONE 4,154 3,881 4,200 1,743 4,200 4,200 4,200 15924000 54030MAINTENANCE CONTRACT 985 3,769 10,000 9,431 10,000 16,000 16,000 15924000 54060PRINTING/ADVERTISING 8,060 8,209 4,000 2,544 4,000 4,000 4,000 15924000 54120OFFICE SUPPLIES - 767 - 2,162 - - - 15924000 54130MP CONCESSION SUPPLIES - 2,030 21,840 616 21,840 21,840 21,840 15924000 54170POSTAGE - - 1,400 - 1,400 1,400 1,400 15924000 54270DUES/MEMBERSHIPS 913 887 1,500 65 1,500 1,500 1,500 15924000 54300CONFERENCE/SEMINAR/MEETING 4,299 4,370 3,000 5,157 3,000 3,000 3,000 15924000 54521TECHNOLOGY/SOFTWARE - 556 - - - - - 15924000 55010SUMMER PLAYGROUND 3,232 20,728 20,000 3,924 20,000 20,000 20,000 15924000 55040BASEBALL - NBAA - 11,811 9,000 - 9,000 11,000 11,000 15924000 55050BASKETBALL - NBAA - 25,046 9,000 8,451 9,000 11,000 11,000 15924000 55070SOCCER - NBAA - - 9,000 47 9,000 11,000 11,000 15924000 55080OTHER PROGRAMS 86,617 63,834 75,000 52,987 75,000 75,000 75,000 Page 44 of 45 15924000 56110CREDIT CARD FEES 647 922 - 2,861 - - - 15924000 55140TRANSPORTATION - - - - - - - ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL 1,084,551 1,282,556 1,283,979 752,365 1,332,759 1,382,635 1,379,510 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR Org Object 595 - NB-ATHLETIC ASSOCIATION ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED ___________ ___________ _____________________________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 15950000 50020SALARY-PART TIME - - -   - - - - 15950000 51010RETIREMENT - - -   - - - - 15950000 51020FICA - - -   - - - - 15950000 52070EMPLOYMENT TESTING - - -   - - - - 15950000 55040BASEBALL 8,132 - -   - - - - 15950000 55050BASlETBALL 11,813 - -   - - - - 15950000 55070SOCCER 10,287 - -   - - - - ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL 30,232 - - -   - - - 599 - FOURTH OF JULY COMMISSION ___________ ___________ _____________________________ 15990000 50020SALARIES-PART TIME 10,922 12,788 10,922 8,449 10,922 10,922 10,922 15990000 50070SALARY-OVERTIME 1,261 1,007 1,261 - - 1,261 1,261 15990000 51020FICA 917 1,205 917 646 917 917 917 15990000 52030CONTRACTED SERVICES 1,900 - 1,900 - 1,900 1,900 1,900 15990000 54080LEASE/RENTALS - - -   22,823 22,823 - - ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL 15,000 15,000 15,000 31,918 36,562 15,000 15,000 2026 2027 2027 2024 2025 2026 2026 ESTIMATED DEPARTMENT MAYOR Org Object - CITY ACCOUNTS ACTUAL ACTUAL BUDGET 6 MOS. TOTAL PROPOSED PROPOSED ___________ ___________ _____________________________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 15070000 55110DELINQUENT PP TAXES 4,198 - - - - - - 16000000 57043EQUIPMENT REPLACEMENT FUND 240,000 300,000 440,060 440,000 440,060 440,000 300,000 16000000 56120CONTINGENCY FUND - - 300,000 - 300,000 300,000 337,453 32,728,409 34,412,022 36,855,257 17,891,985 36,836,418 38,519,774 37,570,895 __________ __________ __________ __________ __________ __________ __________ TOTAL OPERATIONAL BUDGET 36,933,929 38,926,096 41,812,116 20,465,081 41,820,246 43,670,715 42,603,149 30031000 57010INTEREST ON CITY DEBT 3,197,510 3,394,390 3,434,565 1,880,756 3,434,565 3,286,039 3,286,039 - - 30031000 57021Interfund Advance - 156,372 157,832 - 157,832 158,590 158,590 30031000 57020PRINCIPAL PAYMENT 9,025,000 10,895,000 12,135,000 12,135,000 12,135,000 12,830,000 12,830,000 30031000 57030Lease Obligations - - - - - - 160,754 __________ __________ __________ __________ __________ __________ __________ GRAND TOTAL 49,156,439 53,371,858 57,539,513 34,480,837 57,547,643 59,945,344 59,038,532 SHORTFALL/(SURPLUS) (0) Page 45 of 45