On the agenda: Johnstown Town Council Work Session — data center (Sep 28)

450 S. Parish Avenue
Johnstown, CO 80534
970-587-4664
JohnstownCO.gov

Town Council Work Session
450 S. Parish, Johnstown, CO
Monday, September 28, 2026 at 5:30 PM
Mission Statement: Enhancing the quality of life of our residents, businesses, and visitors
through community focused leadership.

Agenda
Call to Order
Agenda Items
1.

Preliminary FY 2027 Budget Work Session

Adjourn

Americans with Disabilities Act Notice
In accordance with the Americans with Disabilities Act and other applicable laws, persons who
need accommodation in order to attend or participate in this meeting should contact Town Hall
at 970-587-4664 no later than 48 hours before the meeting in order to request such assistance.
De conformidad con la Ley de Discapacitados Estadounidenses y otras leyes vigentes, los
individuos que necesitan adaptaciones funcionales para asistir o participar en esta reunión
deberán comunicarse con la Municipalidad marcando el 970 587- 4664 a lo más tardar 48
horas antes de dicha reunión para solicitarla.

Page 1 of 110

450 S. Parish Avenue
Johnstown, CO 80534
970.578.4664
JohnstownCO.gov

MEMORANDUM
TO:

Honorable Mayor Duncan and Town Councilmembers

FROM:

Matt LeCerf, Town Manager

DATE:

September 18, 2026

SUBJECT:

FY 2027 – Proposed Preliminary Budget

It is with great pleasure to provide the Mayor, Town Council, and the Community in compliance
with CRS 29-1-105, with the FY 2027 proposed budget. This document is without question, the
most important action made annually by the Town Council as a governing body. I am hopeful
that this important document represents the direction and objectives identified by the Council. As
part of this presentation, we will move through the budget on a fund level basis, providing an
overview of the departments’ requests. We welcome questions, comments, requested changes
and adjustments, and the ensuing dialogue to provide a stronger understanding of the budget and
the planned outcomes for FY 2027.
Home Rule Charter Compliance – Article 12, Section 12.3
Article 12, Section 12.3 of the Home Rule Charter requires specific content be provided as part
of the proposed budget. Subsections A-H of Section 12.3 are included in the body of the
preliminary budget. Additional notes related to the contents of the proposed budget include the
following information.
a) Item H: The subsection requests “An estimate of the amount required to be raised from an ad
valorem property tax levy”. Included in the proposed FY 2027 budget is the amount of ad
valorem to be raised through the assessment of the full 23.947 mills. This mill levy also
includes the 3.3 mills that are allocated and dedicated to the library – a portion (1.8 mills) of
which is by approval of a ballot measure and the balance is by resolution (1.5 mills)
approved by Council (circa 1985) from the Town’s mill levy.
For FY 2027 budget, ad valorem property tax levy revenue is projected to generate
$14,051,881. This is a slight decrease (3.7%) compared to FY 2026, but represents a -22.4%
decrease compared to the FY 2024 high ($18,102,555) for ad valorem property tax revenue.
The revenue decrease is directly attributed to oil and gas production revenues of facilities that

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were constructed in 2023. Staff anticipated this decrease, and advocated for the previous
excess to be directed towards non-recurring expenditures. Accordingly, Town Council used a
portion of the revenues to provide residential property owners with a property tax rebate and
the balance for expansion of the Police Department Headquarters in FY 2025.
The preliminary estimate of revenues generated through ad valorem are based on the current
mill levy, and are indicated in the revenues heading of the presented budget. These revenues
are based on preliminary ad valorem rates received in August from the respective County
Assessor Offices. It is recommended that the mill levy remain at its current level and not
adjusted due to the continued decline in overall revenue provided by property taxes.
The assessed value by types anticipated for FY 2027 (dated as 2026) is as shown in the table
below. It should be noted that we estimate a 98% collection rate from the preliminary ad
valorem rates projected by the respective County Tax Assessors.
Changes from 2024 to 2025 - Both Counties (Larimer & Weld) Combined

Assessed Values
Vacant Land
Residential
Commercial
Industrial
Agricultural
Oil & Gas
State Assessed
Exempt
Total
Total minus Exempt

2025
40,877,344
249,620,251
209,037,373
29,002,534
921,961
82,416,543
8,802,392
64,722,478
685,400,876
620,678,398

Jul-05
41,073,941
264,601,046
194,287,590
28,324,545
840,427
60,255,343
9,383,288
63,206,279
661,972,459
598,766,180

Growth in
2026
196,597
14,980,795
-14,749,783
-677,989
-81,534
-22,161,200
580,896
-1,516,199
-23,428,417
-21,912,218

% Growth
in 2026
0.48%
6.00%
-7.06%
-2.34%
-8.84%
-26.89%
6.60%
-2.34%
-3.42%
-3.53%

% of Total
Tax
Pd. By
each
6.86%
44.19%
32.45%
4.73%
0.14%
10.06%
1.57%
0.00%
100.00%
100.00%

Projected
Revenue
Generated
983,598
6,336,401
4,652,605
678,288
20,126
1,442,935
224,702
0

Dollar
Increase
From Prior
Year
4,708
358,745
-353,213
-16,236
-1,952
-530,694
13,911
0

14,338,654

-524,732

b) Item I: This item requests “A statement of the outstanding securities and other debt and
payment obligations of the Town, showing the debt redemption and interest requirements the
authorized and outstanding and the condition of sinking funds, if any.”
Sewer Revenue Bonds
In 2021, the Town issued Sewer Revenue Bonds for capital projects associated with the
wastewater system. The PAR amount of these bond proceeds totaled $46,585,000. As of
December 31, 2026, the outstanding principal balance will be $43,080,000. In 2027, the total
payment due is $2,767,900, which includes $990,000 towards the principal and $1,777,900 in
interest. A copy of the debt scheduled is attached with this memorandum.

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Water Revenue Bonds
In 2024, the Town issued Water Revenue Bonds to fund capital projects related to the water
treatment plant and water infrastructure. The bonds were issued with a PAR amount of
$65,025,000 which represents the outstanding principal on the debt schedule. By December
31, 2026, the outstanding principal balance will be $61,680,000. In 2027, the total payment
due is $4,684,000, which includes $1,542,000 towards the principal and $3,142,000 in
interest. A copy of the debt schedule is attached with this memorandum.
Regarding sinking funds of concern, there are funds that have balances that are trending
lower in FY 2027. These funds include the General Fund, Conservation Trust Fund, Sewer
Fund, and Drainage Fund.
The General Fund has trended lower in its ending fund balance predominantly due to capital
projects currently and on the horizon. The general fund will be investing in water through the
purchase of future cash-in-lieu associated with a pending investment in NISP. This will
create an asset for the general fund that they can monetize with future cash-in-lieu sales.
While the fund is trending lower, Staff is believes we are in a stable position, having a
positive financial outlook in the General Fund and a healthy fund balance still available to
cover operational and maintenance costs.
The Conservation Trust Fund experiences notable peaks and valleys of revenue. Funds are
received from lottery proceeds and uses are statutorily restricted to park maintenance and
capital projects related items thereto. Reporting requirements are also mandated by the State.
In an effort to more easily comply with statutory requirements, we opt to accrue funds over
several years and then complete a capital project at a park with the funding, rather than
individually tracking granular level maintenance of parks on an annual basis. In FY 2027, we
are planning for a capital project with the Conservation Trust Funds, hence the reduction in
fund balances at the end of 2027. The specific project we are exploring is the installation of
pickleball courts in the Community.
The Sewer Fund will also be trending downward in 2027. This is due to the fact that a
number of major capital projects in this fund have been completed. In 2023, this fund
received a grant from the general fund to support its initiatives and provide rate control on
the unfunded mandates imposed by CDPHE. With the major projects completed, there was a
return of funds back to the general fund for general operational purposes and Community
betterment.
Finally, the Drainage Fund will be trending downward in its ending fund balances. The Town
recently completed an updated Stormwater Master Plan which was adopted by Council in
2026. The master plan also called for a substantial increase in monthly rates to stormwater
management system improvements that could not be appropriated to future development as
part of their creation of additional impervious surfaces. Rates have not been increased for
both existing and to be developed property since the inception of the fund. While Town
Council has yet to make a final decision on the future of both monthly rates to existing
residential and commercial development and future development impact fees, we are

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compelled to perform maintenance and small capital projects to mitigate potential flood
impacts. This downward trend may continue subject to the rate setting and both operational
and capital project lists.
c) Item J: Such other information as the Council may require. Town Staff can provide
additional information as directed and requested by Council to the Town Manager.
Section 17-3-5 E. Community Facilities & Fees
Section 17-3-5 E. of the Johnstown Land Use and Development Code requires an annual report
to the Council not later than October 15 of each year. The requirements of the annual report are
as follows:
E. Annual Report. At least once every year, not later than October 15, and prior to the Town
Council’s adoption of the annual budget and capital improvements program, the Town Manager
shall prepare and submit an annual impact fee report to the Council.
1. The annual report may include evaluation of capital improvements planning, analysis of
annual development activity and permit statistics, assessment of funds and capital
improvements expenditures, recommended updates to the fee schedules and calculation,
recommended amendments to the fee ordinances and impact areas, and any other
information relevant to or required by specific impact fee ordinances.
2. The Town Council shall receive the annual report and may take any action it deems
appropriate based on the information.
a.

Recommendations for amendments, if appropriate, to these procedures or to specific
ordinances adopting impact fees for particular capital improvements;
Section 17-3-5 addresses the requirements and applications for impact fees. Council
received a report and analysis in November 2021 for updating its impact fees. In
February 2022, the updated impact fee schedule went into effect and included a 5year of regular increases until the end the 2026 calendar year. In May 2026, the
Town engaged with Willdan Financial Services to complete a review and update as
appropriate to the Town’s Impact Fees. A report of this analysis is expected in a work
session likely in October including initial recommendations. Subject to Town Council
approval of the Town’s Impact Fees, the report is expected to provide a
recommendation for 5-year of regular increases from FY 2027 – FY 2031. Absent of
adoption of a new 5-year capital impact fee schedule, the current rates in place
would continue without adjustment or an adjustment shall be based on the most
recent data from the Engineering News Record Construction Cost Index for the
Denver Metropolitan Area.

b.

Proposed changes to the Comprehensive Plan or plan elements and/or an applicable
Capital Improvements Program, including the identification of additional capital
improvement projects anticipated to be funded wholly or partially with impact fees;
In November 2021, the Town adopted its new comprehensive plan. No planned
changes are anticipated from this plan. Complimenting the Comprehensive Plan is

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the updated Land Use and Development Code which was effective in May 2023. Town
Council approved amendments to the Land Use and Development Code in 2026 and
we anticipate additional amendments in 2027 related to the current data center
moratorium that was approved in August 2026. Any amendments are expected to be
based on recommendations from the data center committee, consisting of interested
residents in the Community.
The updated Capital Improvements Program (CIP) for FY 2027 has been included
within the proposed FY 2027 Budget document. Capital projects planned in FY 2027
directly associated with the use of impact fees are as follows:
•
•
•
•
•
•

Transportation Facilities Development Fee
o Hwy 60 & Colorado Blvd. Intersection Improvements - $6,500,000
o WCR 46 Improvements (1/2 mile section) - $1,500,000
Public Facilities Development Fee - None
Park & Recreation Facilities Development Fee - None
Library and Cultural Facilities Development Fee
o Public Art Project - $400,000
Drainage Impact Fee – None
Police Facilities Development Fee - None

c.

Proposed changes to the boundaries of impact fee districts, if applicable;
The following impact fees have no boundary restrictions with respect to their
application on any development within the Town limits. No boundary adjustments are
planned unless new properties are annexed into the Town limits:
• Transportation Facilities Development Fee
• Police Facilities Development Fee
• Public Facilities Development Fee
• Park & Recreation Facilities Development Fee
• Library and Cultural Facilities Development Fee
• Drainage Impact Fee

d.

Proposed changes to impact fee schedules as set forth in the ordinances imposing and
setting impact fees for particular capital improvements;
As mentioned above, recommendations related to the current impact fee schedule are
expected to be provided during the month of October to Town Council. Formal
consideration by Town Council is anticipated around the end of 2026 or beginning of
2027.

e.

Proposed changes to level of service standards for particular categories of capital
improvements;
No specific changes to the level of service standards are planned in the various
categories of capital improvements. If any changes were to occur, they would either
be organically or due to the improvements that are planned in FY 2027. The specific

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changes would improve or increase the level of service provided, not reduce, or
eliminate a specific service.
f.

Proposed changes to any impact fee calculation methodology;
Any changes proposed to the impact fees calculation methodology would coincide
with the updating of the impact fees based on the ongoing study which is planned for
presentation to Council in October 2026. Changes to the Town’s ordinances related
to the method of calculation would only be to clarify the current practice and
application of the impact fee for residential and nonresidential development as
applicable in the assessment of the impact fee.

g.

Proposed changes to the population, housing, land use, persons per household or
nonresidential development projections included in the impact fee report and upon
which the impact fee amounts have been determined;
Northern Colorado continues to be one of the fastest growing regions in Colorado
and more than likely in the United States. Based on the current draft of the
Comprehensive Plan, growth is conservatively estimated at 2.5% annually when
measured over a 20-year period. From July 2024 – July 2025, the Town experienced
a significant increase of 8.4%. Our impact fees are designed to generate impact fee
revenue as growth in Johnstown occurs. The fees in place are set to meet needs and
demand for capital improvements necessary as the growth in the community
continues. Based on known existing and planned development projects and
construction dwelling we are seeing on a monthly basis, we have estimated 285
single-family homes and 0 multi-family units for FY 2027. This is a notable drop-off
where preliminary end of year estimates for 2026 are projected to consist of 442
single-family homes and 168 multi-family units.

h.

Other data, analysis or recommendations as the Town Manager may deem
appropriate, or as may be requested by the Town Council.
The Town Manager is prepared for any additional information and analysis desired
by the Council upon request.

Introduction
Overall, the budget portions presented are in a stable financial position and balanced. This is due
to the accountability and expectations created by the Citizens, coupled with the leadership of the
Town Council. Accordingly, Staff recognizes and understands the importance of ensuring
financial sustainability for the organization and the Community. The budget is presented on a
fund level. Within each fund are proposed revenues, expenditures, and ending fund balances.
The budget presented ensures that services both internal and external are either maintained at
their current level or improved for a better community experience. Below are brief highlights of
some of the FY 2027 projects and outcomes proposed. We intend to walk through the entire
budget, highlighting other outcomes requested by Council beyond the operational components.
Feedback from Council on any requested changes they’d like to request and are encouraged prior
to us beginning the public hearing portions of the FY 2027 Budget. Two public hearings are
planned and will be scheduled during each of the November 2026 Regular Council Meetings.

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Council Priorities
In June 2026, Council conducted a work session to identify priorities for the FY 2027 Budget.
Below is a brief overview of the list of topics visioned by Town Council for consideration in the
FY 2027 budget. It is also worth noting that some of the projects listed below are from previous
fiscal years that continue to move forward towards completion:
•

•

•

•

•

Senior & Affordable Housing/Continuum of Care – No funding has been allocated
specifically for this program. If opportunities do present themselves to the Town, the
Town Council would have discretion to incentivize a specific housing application and
project. Staff has attempted to make these projects come to fruition in the past, but the
financial requests upon the Town were unreasonable. We are working to capture other
opportunities that may be successful in the Community and meet these specific needs.
Senior Center Facility and Staffing – The Town Council is anticipated to award a contract
for construction of the Senior Center Facility in FY 2026. Funding for this capital
construction project has been partially budgeted in FY 2026, with the remaining balance
of the construction project budgeted in FY 2027. The budget allocated for this project
over both fiscal years is approximately $18MM and includes the facility construction,
offsite infrastructure needs for the facility, and FFE. Earlier this year, Thompson River
Parks & Recreation District notified the Town of an intent to terminate the Memorandum
of Understanding (MOU) based on construction estimates. Construction of the facility is
still anticipated in 2027 and will be located at Centennial Park. Finally, included in the
FY 2027 budget is an additional staff member at the Senior Center.
Weld County Road (WCR) 46 – A priority identified by Council has been the WCR 46
unpaved roadway between Colorado Blvd. (WCR 13) and Parish Avenue (WCR 17).
This project will be similar to the recently completed roundabout at Roosevelt and
Colorado Blvd. The partners will include two developers, responsible for Colorado Blvd.
to Telep Avenue and from WCR 15½ to Parish Avenue respectively. This leaves a ½
mile section of the roadway from Telep to WCR 15½ incomplete. The Town has been
working through engineering design of this section with plans to contract with one of the
two contractors expected to complete this roadway. This will ensure the project is
completed all at once in an interim configuration. Funding has been allocated in FY 2027
at $1.5MM for this segment of the project. The Town expects to either receive
reimbursement for its segment or will mandate the adjacent property owners to complete
the roadway to its ultimate major arterial design, when the properties are developed.
Sandra Drive Drainage Project – Engineering design and easement acquisition continues
on the Sandra Drive Project. The design is expected to be completed in the next few
months, pending the acquisition of easement with a subsequent public bid for the project.
Funding for this project has been allocated in FY 2027 in the general fund in the amount
of $5.6MM.
Centennial Park Phasing and Development – Park development continues to be a priority
for both the Council and the Community. At Centennial, there are a number of
environmental clearances that need to be addressed before substantive construction can
take place on this site beyond the Senior Center. The preliminary analysis of this
engineering and environmental evaluations will be completed this year. Subsequent to

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•

•

•

•

•

this preliminary analysis, environmental clearances for flood plain evaluation, completion
of the FEMA Letter of Map Revision (LOMR), and river corridor management planning
along the Little Thompson River are anticipated. This will take a couple of years to
complete which makes getting started on this component all the more critical now. As
these clearances are approved, design of the various phases of Centennial Park can begin.
It’s all to say that we are moving in the right direction, but a number of milestones need
to be completed before this project is going to become a reality.
Regional Healthcare Hospital – Staff acknowledges the desire by Council to see a
regional healthcare hospital in the community. The added value this industry provides to
our Community can be remarkable and it exists as an economic development priority.
Staff will continue to pursue these opportunities as they present themselves and to the
extent possible explore soft call leads to help push this initiative forward for the
community betterment and primary job creation. Council may want to explore
commissioning a study to determine if we are the right fit for these applications when
considering infrastructure, intellectual resource proximity, and other factors that help
support these industry types.
Sidewalk along Highway 60 – Currently, there is no contiguous sidewalk along Highway
60 from High Plains Blvd. into Downtown. Council requested and funding has been
appropriated in the FY 2027 budget in the amount of $2MM. It is unknown if this will
provide the necessary funding to make this project complete, but easement acquisition
and design engineering will be the primary objectives in 2027 for this scope of work.
Open Space/Parks Sales Tax & Term Limit Ballot Initiatives– No funding is included in
the FY 2027 budget for either of these purposes based on recent discussions with Council
and their desire to not to act on a ballot measure until at least the April 2028 election
cycle. In April 2026, voters rejected a ballot measure for a 0.5% Open Space, Parks, and
Trails sales tax by a 52.4% to 47.6% margin.
IT Functionality – IT functionality as always continues to be a priority at the Town to
secure our networks, systems, and infrastructure. To this end and for better coordination
and overall responsiveness, the Town has hired an in-house IT Manager who will begin
in 2026 to oversee our systems and coordinate continued 3 rd party IT and software
contracts.
Gradual Decrease of Mill Levy – It is the recommendation of Staff to not reduce the mill
levy as suggested in 2027. This could have negative impacts on the delivery of services to
the Community as well as greater impact on future projects being planned in and for the
Community, especially water asset security. Ultimately, Council will need to vote on the
mill levy as part of the budget adoption process. It is anticipated that property tax
revenues will decline in FY 2027 by over $500,000 compared to FY 2026.

General Fund
The General Fund has a healthy reserve balance of approximately $26,541,896 or 1.2 year’s
operational reserves at the end of FY 2027. While our current financial policies require 6
months’ operational reserves, there was a request from Council to consider providing for 1.5
year’s. It is important to note that operational reserves are different than the total budget.
Operational reserves are the ending fund balance compared to the annual operational
expenditures for a specific fund, while the total budget for a fund includes capital outlays. The

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measurement of operational reserves against its expenditures is a more justified measurement
since the capital items are generally larger expenses which, if necessary, can be paused until
funding levels are more appropriate for the improvement(s).
As we look out onto the horizon, I do not believe that it is necessary to allocate additional
funding to projects or programs, but this is completely within the authority and direction of the
Town Council. I believe Staff has more than enough on their plate currently and adding
additional responsibilities and accomplishments would be irresponsible, and more than likely not
achievable unless staffing levels change. If Council would prefer to defer specific projects and
add others in replacement, this would be a more prudent approach. We have a number of
upcoming projects in the general fund that will require us to likely draw down on this reserve
fund balance. These projects that are either budgeted in FY 2027 or will be in the future include:
construction of a Senior/Community Center, the desperate need for a new PW/Utility Facility, a
full commitment to parks and recreation activities that the Community is eager to see developed
(and Council is committed to), and consideration on the participation in a regional water project
commonly referred to as the Northern Integrated Supply Project (NISP). Spending the funds on
projects that don’t improve services or deliver additional community amenities should be
carefully considered, in terms of the value add they deliver to our Community.
The general fund provides for legislative, administrative, financial, police, planning, engineering,
building services and maintenance, communication and events, and some public works operation
functions. Included in the FY 2027 proposed budget are some of the highlights of the general
fund:
•

•

•

•

•

The Town continues to work on the Sandra Drive drainage improvements. As previously
mentioned, funding is allocated in FY 2027 for this project, specifically for construction
of the detention pond and the stormwater pipeline. This project is not viable in the
drainage fund and is being completed through the general fund based on the use of the
property as an open space or light use park facility (no amenities).
In 2026, voters approved the establishment of a Downtown Development Authority
(DDA). To support this endeavor, the Town established a DDA fund and will contribute
funds to support initiatives, economic development, and infrastructure improvements as
appropriate and necessary in the downtown district. Funding for FY 2027 is set at
$240,000.
The Town in compliance with the MOU between the Town and the Johnstown Historic
Society has allocated $71,150 in funding for their operations and employee allocation. Of
note, the JHS has requested an adjustment to the MOU as included here with this
correspondence. It is at the discretion of what Council would like to do regarding this
operation and Staff has some thoughts if you would like to have this discussion.
Planning has proposed fund in the amount of $150,000 for an updated Transportation
Master Plan. The current document was developed in 2008 and is in desperate need of an
update. Coordination will also be with the Public Works Department and Engineering
Departments on this important guiding document. The project will likely take about 1215 months to complete.
Transit initiatives continue to be allocated as well. The two notable projects include an
anticipated extension of the VIA Transit mobility program for seniors and physically

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•
•
•
•

•

limited and restricted individuals and the continued partnership with Loveland Transit for
bus service in the 2534 commercial area. The Loveland Transit partnership program is
expected to continue in 2027 based on the positive ridership in and out of the
Community. Total allocations for both programs is set at $90,000.
As previously mentioned, funding is allocated in FY 2027 for the construction of the new
Senior Center. The projects construction is estimated in total at $18MM and will be
completed in 2027.
An allocation has been made for the PW/Utility facility design and construction to meet
future needs. This will compliment the Capital Facility Fund allocation. The amount here
in the general fund is $3.5MM.
Police Department requests include the replacement of 5 vehicles in their fleet. There are
no requests for additional staff at this time given the need to focus on bringing the force
to the full approved level of 33 officers.
Transfers are proposed in the general fund including the following:
o A capital projects transfer to the Street Fund in the amount of $2MM for the
sidewalk construction project along Highway 60.
o A transfer into the recreation center fund in the amount of $505,000. In
compliance with the Operation and Management Contract with the YMCA we
provide $500,000 annually. The additional $5,000 is for our participation in the
Mountain View HOA as agreed to in 2019. No CIP requests have been received
by the YMCA at this time.
o A transfer of $1,400,000 to the tax allocation fund. This transfer is used to pay out
reimbursement and sales tax share back agreements we have with specific
development projects.
o A transfer in from the Sewer Fund is anticipated in the amount of $25MM as
described above and later below in this correspondence within the Sewer Fund
title.
An allocation for NISP in the amount of $40.5MM is included in the general fund. We
will discuss in more detail the need for this to facilitate the regional water project for the
future.

Street Funding
The Town is committed to improving streets in our community which is a significant indicator of
a quality community. The community also recognizes the value of a healthy transportation
system and accordingly approved a 0.5% sales and use tax on goods sold in the community.
Some of the notable items included in the FY 2027 Street & Alley Budget include the following:
• A $3.5MM allocation for street and preventative maintenance programming on our Town
roadways is proposed in FY 2027. This is a 22.8% increase compared to the approved FY
2026 budgeted amount and can be directly attributed to the support of the community to
approve the 0.5% transportation sales and use tax increase. We anticipate continuing this
program at this level or higher based on increases to sales and use tax for the community.
• There are several projects along the Highway 60 and Colorado Boulevard intersection
and corridor. An overview of these specific projects are detailed below:
o An allocation of $7.25MM is being made for the purposes of widening Colorado
Blvd. north of Highway 60 and intersection improvements at Highway 60 and

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•

Colorado Blvd. The Town will be responsible for the western segment of
Colorado Blvd. and coordinating it with the Purvis property development (the
Purvis developer will be responsible for the eastern segment of Colorado Blvd
adjacent to the Purvis property). The intersection improvements include
installation of new signals at the intersection that would be strategically
positioned at the ultimate design and extent of the intersection. This would also
include the configuration of the intersection to the ultimate design for a major
arterial. CDOT will be an advisory partner on this intersection since they
ultimately control and have jurisdiction over the roadway. This will help improve
safety, road condition and traffic congestion along this section of roadway north
of Highway 60.
o Through a planned partnership with the City of Loveland, we will be
collaborating on improvements at Larimer Parkway and Highway 34. Our portion
of this work will include the installation of a 2 nd westbound turn lane to travel
south on Larimer Parkway into the 2534/Johnstown Plaza Commercial area.
Funding is set at $500,000.
o Funding for the Town Safe Routes to School Award. The project will include
installation of proper crosswalks and a High-intensity Activated crosswalk
(HAWK) system for the intersection of Colorado Blvd. and Silverbell/Bufflehead
Way.
o Also, as previously mentioned funding for WCR 46 has been included. This will
allow the Town to complete the ½ mile section of roadway between WCR 15 and
WCR 15 ½. This is subject to the adjacent developments proceeding with their
work and scope associated with this roadway improvement.
o Currently, there is no contiguous sidewalk along Highway 60 from High Plains
Blvd. into Downtown. Council requested and funding has been appropriated in
the FY 2027 budget in the amount of $2MM for completion of the sideway along
Highway 60. It is unknown if this will provide the necessary funding to make this
project complete, but easement acquisition and design engineering will be the
primary objectives in 2027 for this scope of work.
Equipment purchases include the addition of a public works/utility vehicle and a
vibrating compactor attachment for the mini excavator.

Capital Facility Fund
The Capital Projects Fund derives its revenues from 1% use tax for all capital projects in the
Town of Johnstown. In 2025, there are four (4) funding expenditures proposed as described
below:
• In 2025, Council reallocated funding to provide for improvements including signage,
streetlights in downtown, and LED signage to create better awareness of community
events. We continue to work on these projects including the signage and funding has
been allocated in the amount of $170,000 to provide for any rollover into FY 2027 to
complete this work. With the DDA team now moving forward, we anticipate having
specific request for potential downtown enhancements that meet the needs of downtown
businesses.

The Community that Cares
Page 12 of 110

•
•
•

The Town started the Parish Avenue alleyway improvement design on the west side in
2024. Utility reconstruction for this project will be completed in 2026 and the surface
construction is planned in FY 2027.
The Town is pursuing a property acquisition in downtown. Assuming this purchase
occurs, we have proposed $150,000 for demolition purposes on some of the existing
facilities on the site.
Finally the need for a new Public Works and Utility Building becomes apparent on a
daily basis as we maneuver equipment around the existing site, like a tetris game and
store other equipment based on seasonality at other Town property sites. Included in FY
2027 is a proposed allocation of $5MM for property acquisition and to begin design of a
new facility, pending property acquisition.

Park & Open Space Fund
In FY 2027, a number of major projects will begin construction in the Parks Fund. This fund
really focuses on the entire Community and I am personal excited for the outcomes we plan to
deliver here. The revenue generated from the park fund is extremely low compared the
operational and more visible capital project. In fact, only about 1/3 of the parks funds general
operations can be covered from the revenue it generates. The remaining balance of revenue
generated in the park fund is restricted for capital improvements only. of the proposed budget is
recommended for allocation to capital projects. As part of the citizen survey completed at the
beginning of 2026, only 63% of all respondents rated our parks as excellent or good. This is
lower than the national average and this fiscal year, we are going to continue to change that
perception by the public and we are listening to that feedback. Some of the specific projects will
include the following:
• Park development will start in FY 2027 with the construction of the Letford Park site.
This design is anticipated to be completed later this year and an award is planned for
early next year. The construction is tentatively to be completed around October 2027 and
will be a wonderful amenity for the community. The amount budgeted in FY 2027 for
this project is $8MM
• Design will also continue at the Centennial Park site. While the Senior Center
construction begins, the remaining balance of the park area will be engineered for the
environmental and floodplain clearances. Following completion of this work, we
anticipate having a plan of action for phasing of this amenity as requested by Council.
The initial engineering may take more than one year to complete pending federal review
and approval requirements.
• An allocation of $1MM is proposed for additional trail development in the community as
well. Our goal continues to focus on completing a connected trail from the south side to
the north side of Town.
• A second phase of the skate park improvements is also budgeted at Aragon Park for
2027. To support our youth and continue to encourage the use of this facility, an
allocation is proposed to replace various component that have reached their useful
lifespan. This is the 2nd of an expected three (3) phase transformation of the skate park.
• The cemetery irrigation system is more than 40+ years old. We run the system manually
through a non-potable water delivery system. In an effort to improve resource distribution
and maintenance of the cemetery property, we are currently nearing completion of the

The Community that Cares
Page 13 of 110

•

•
•

design of a new irrigation system for the existing cemetery. The design will be formally
bid and work is expected to begin over the winter time in 2027 (Q1). As previously
mentioned, this design will allow for future expansion when the necessary.
In FY 2027, we will focus our playground replacement efforts at East Lake Park. This
will be the final equipment replacement in our system. While we likely have additional
maintenance of items in the future and the installation of additional pour in place
surfaces, this may be the final playground structure for possibly the next decade.
Replacement of the pier at Johnstown Lake will also be performed. The pier which has
been in place for decades is starting to experience more rapid deterioration and to ensure
a safe and pleasurable experience will be replaced.
Finally, a new ¾ Ton crew cab for the department will be acquired for park maintenance
and services.

Sewer Fund
The Sewer Fund has now completed its most critical path capital projects that were required for
reliable environmental compliance. The more notable projects include the sanitary sewer
interceptors construction on the north and south sides of Highway 60 to increase capacity of
collection of wastewater and expansion of both Low Point and Central Wastewater Treatment
Plants in compliance with a CDPHE consent order. Accordingly and as anticipated, the volume
of projects, both in terms of size and financial outlay have diminished. Our financial position
also is solid in the sewer fund resulting in the return of a portion of a grant issued by the general
fund to the sewer fund. Funds returned to the general fund totals $25MM and represent 50% of
the total grant. The more notable highlights in the sewer fund include the following:
• Payment on the Sewer Revenue Bonds for FY 2027 totaling $2,767,900.
• The sewer fund as approved in the fee schedule for 2027 anticipates an increase in the
monthly residential sewer utility rate charges of 5%. Considering our stable financial
position and the reduction in capital project anticipated in the near future, Staff is
planning to recommend an increase of only 2.5% in sewer utility rates for 2027.
• Finally, three capital items are included in the sewer fund. These are the purchase of a
sewer jet trailer for better response time on issues that occur from time to time on our
sewer mains. It is important to note, that the customer is responsible for the service line
up to the sewer main for any backups in the system.
• The second capital item is for the potential oversizing of an interceptor for the sewer
utility based on existing capacity issues within the various collection lines on the north
side of the Community.
• The last capital item is the purchase of a new F250 vehicle for the collection and
distribution division of the utility department. This cost is split between the water and
sewer funds.
Water Fund
The Water Fund has several critical projects planned in 2027. The specific projects that will
assist with water demands on the system (especially during the summer season of high-water
usage) and improving performance of the treatment system. We have a stable fund balance in the
water fund and will continue to monitor this balance closely as the number of water projects over

The Community that Cares
Page 14 of 110

the next decade will be significant to ensure long-term reliability, redundancy, and resiliency for
our system. Some of the highlights in the water fund include the following items:
• Payment on the Water Revenue Bonds for FY 2027 totaling $4,684,000.
• Construction of the new Water Treatment Plant Expansion. This will increase the plant
capacity from 6.2 MGD to 10.5 MGD with a planned rerating to 12 MGD. The
construction is scheduled for substantial completion in 2026 and final completion in Q2
of 2027. The project will create a state of the art treatment facility for the Community;
replacing a system that had become obsolete and difficult to manage given its estimated
60 year age. Total construction costs are expected to be approximately $85MM over the
term of the project. Funding for FY 2027 is $7.5MM.
• A raw water trunk line is also going to be an essential part to building additional capacity
in the water system. We are currently near completion of design and easement
acquisitions now. Earlier this year a Construction Manager at Risk (CMAR) RFP was
issued and a pending award is expected around the end of the calendar year. Construction
is scheduled to begin in 2027 and will occur over two fiscal years. The funds budgeted
for FY 2027 is $25MM.
• Concurrent with the plant improvements, is the need to replace the Dissolved Air
Flotation (DAF) skimmers. This takes the solids off the water during the treatment
process and minimizes turbidity in the system. Completion of the DAF skimmer
replacement project will occur in 2027.
• SCADA connectivity is a critical component to ensuring success of our water
transmission, treatment and distribution system. The Town will be making investments in
this system in FY 2027 for better operability.
• Rates increases in the water fund have been substantial and significant over the past three
(3) years, increasing annually by 30%. These large increases were necessary and
followed a cost-based rate setting to ensure prices reflect actual expenses rather than
volatile market demand. Looking forward in 2027, fees are set to increase by 5% for the
water utility rate charges for monthly service.
• Town Council earlier this year was introduced to the Northern Integrated Supply Project
(NISP). Preliminary funding has been allocated in the water fund for participation in the
Northern Integrated Supply Project. The Northern Integrated Supply Project (NISP) will
deliver up to 40,000 acre-feet of new, reliable water annually to water providers across
the Northern Front Range. The project will help secure a reliable water future while
enhancing recreation, supporting environmental stewardship, improving infrastructure
safety and reducing water waste. Later in 2026, Council is expected to make a final
determination of participation in NISP. Assuming participation in this project, Staff has
allocated funding from the General Fund for water purchase to facilitate payment of this
project. Support of this project may come through cash in lieu and general fund purchase
of water from the water fund in the interim given the large financial outlay of this project.
• The last capital item is the purchase of a new F250 vehicle for the collection and
distribution division of the utility department. This cost is split between the water and
sewer funds.
• Installation of new Pressure Reduction Valves (PRVs) into the system will be made to
control the various zones of the water distribution system. One is planned at Highway 60

The Community that Cares
Page 15 of 110

•

and Colorado Blvd. and the other at Stroh Farms. These help complement the 7-mile
trunk line connected to the south water tower.
Waterline replacement as necessary is also budgeted for FY 2027 as older lines
deteriorate.

10-Year Capital Improvement Project (CIP)
Included in the overall budget as required is the 10-Year CIP list. This list ties directly back to
the FY 2027 budget and also focuses on the Town’s needs to effectively plan financially for
long-term capital projects for the community. This work product is updated annually to meet the
needs and expectations of the Community as well as the direction on initiatives provided by
Town Council. Staff is pleased to provide this draft to Council as part of the FY 2027
preliminary budget presentation.
Staffing & Compensation
In FY 2027, the following proposed staffing adjustments are shown in the table below. The
positions are focused on maintaining the level of services to the community and ensuring that we
have adequate resources available.
Department
Administration
Police
Senior Center
Finance
Utilities

Qty.
1
0.5
0.8
0
1

Position
Deputy Town Manager
Police Records Clerk
Senior Center Assistant
Accountant (reclassification)
Water Treatment Plant Operator

Fund
General Fund
General Fund
General Fund
General Fund
Water Fund

The Community that Cares
Page 16 of 110

TOWN OF JOHNSTOWN
ANNUAL BUDGET
FY 2027
GENERAL FUND EXPENSE SUMMARY
Personnel
Services
Council
Events
Town Manager
Town Clerk
Finance
Senior Center
Planning
Engineering
Police
Public Works
Buildings
Reimbursements
Totals

Contract
Services

Commodity

Other
Charges

Total
Operating
Costs

Capital
Outlay

Impact
Outlay

Debt
Service

Total

73,700
2,900,550
493,000
953,990
263,490
1,215,200
1,249,800
7,209,300
979,550
-

485,180
10,000
435,480
134,790
342,550
11,370
691,460
70,790
659,650
192,870
433,300
225,000

6,750
2,100
273,750
61,200
26,500
3,400
166,000
52,450
560,640
112,900
12,000
-

810,900
139,000
260,860
13,300
5,830
11,280
10,430
32,310
356,400
34,500
139,900
-

1,376,530
151,100
3,870,640
702,290
1,328,870
289,540
2,083,090
1,405,350
8,785,990
1,319,820
585,200
225,000

46,100,000
13,000
48,000
42,000
448,000
19,600,000
-

-

-

47,476,530
151,100
3,883,640
702,290
1,328,870
337,540
2,083,090
1,447,350
9,233,990
1,319,820
20,185,200
225,000

$15,338,580

$3,692,440

$1,277,690

$1,814,710

22,123,420

$66,251,000

$0

$0

$88,374,420

Total Cash Available

$

114,916,316

Ending Fund Balance

$

26,541,896

% of Total Budget

17.36%

4.18%

1.45%

2.05%

25.03%

74.97%

0.00%

0.00%

100.00%

Days

FY 2027 Proposed Budget

438

Page 1
Page 17 of 110

General Fund
2025
Actuals

GENERAL FUND REVENUES

10.01.3110.00
10.01.3112.00

Advalorem Taxes
Property Taxes - Weld
Property Taxes - Larimer

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

Subtotal

8,816,201
5,842,732
14,658,933

7,771,571
6,721,808
14,493,379

7,615,507
6,974,974
14,590,481

7,771,700
6,723,800
14,495,500

7,237,050
6,814,831
14,051,881

Subtotal

18,365,292
2,472,294
20,837,586

9,042,386
1,719,120
10,761,506

17,500,000
1,200,000
18,700,000

17,500,000
2,100,000
19,600,000

17,500,000
1,700,000
19,200,000

Subtotal

157,114
34,867
106,675
298,656

91,865
14,672
199,398
305,936

105,000
22,000
100,000
227,000

136,200
28,400
199,398
363,998

140,000
28,400
100,000
268,400

Subtotal

28,424
737,308
765,732

8,503
436,027
444,530

20,000
700,000
720,000

20,000
700,000
720,000

18,000
700,000
718,000

Sales Tax
10.01.3120.00
10.01.3122.00

Sales Tax - State
Use Tax - Building

Excise Tax
10.01.3130.00
10.01.3150.00
10.01.3160.00

10.01.3180.00
10.01.3182.00

Lodging Tax
Tobacco Tax
Severance Tax

Franchise Tax
Franchise Tax-Cable
Franchise Tax - Electric & Gas

FY 2027 Proposed Budget

Page 2
Page 18 of 110

General Fund
2025
Actuals

GENERAL FUND REVENUES

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

10.01.3210.00
10.01.3215.00
10.01.3220.00
10.01.3230.00
10.01.3510.00
10.01.3515.00
10.01.3520.00
10.01.3525.00
10.01.3530.00
10.01.3546.00
10.01.3548.00
10.01.3565.00
10.01.3750.00
10.01.3760.00

Licenses, Permits, & Service Charges
Business Licenses
Contractors Licenses
Dog License/Fees
Liquor License
Abatement Fees
Carryout Bag Fees
Administrative Fees
Event Fees
Building Permits
Plan Review Fee
Zoning/Subdivision Fees
Facility Rental Fees
Police Facilities Development Fees
Public Facilitites Impact Fees
Subtotal

27,251
39,500
1,245
11,078
6,838
8,581
20,186
90,603
2,206,198
12,510
788,732
1,716,236
4,928,958

10,825
34,600
955
5,205
11,139
3,033
24,304
71,677
1,386,785
4,575
3,750
9,265
390,349
898,716
2,855,178

28,000
30,000
1,000
7,000
20,000
7,500
4,000
100,000
900,000
100,000
10,000
10,000
263,700
588,300
2,069,500

28,000
35,000
1,000
7,000
20,000
4,000
24,500
71,800
1,650,000
10,000
3,750
11,500
482,549
1,101,516
3,450,615

28,500
30,000
1,000
7,000
10,000
4,000
10,000
70,000
1,450,000
10,000
3,000
6,000
285,000
655,500
2,570,000

10.01.3310.00
10.01.3320.00
10.01.3330.00

Fines, Forfeitures, & P.D. Fees
Court Revenues
Court Surcharge
Restitution
Subtotal

230,361
33,570
(630)
263,301

141,708
16,645
158,353

225,000
32,000
257,000

188,000
22,000
210,000

225,000
22,000
247,000

3,692,013
84,348
672,379
11,400
615,648
5,075,789

2,208,970
73,817
643,819
8,600
2,935,206

3,700,000
10,000
190,000
11,400
3,911,400

2,500,000
74,500
646,800
11,400
3,232,700

2,000,000
375,000
350,000
5,000
2,730,000

10.01.3960.00
10.01.3970.00
10.01.3985.00
10.01.3990.00
10.01.3995.00

Other Revenues
Interest Income
Misc Revenue
Refund Of Expenditures
Rent Income
Unrealized Gain
Subtotal

FY 2027 Proposed Budget

Page 3
Page 19 of 110

General Fund
2025
Actuals

GENERAL FUND REVENUES

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

10.01.3420.00
10.01.3440.00

Revenue From Other Agencies
Royalties
State Grants
Subtotal

234,450
764,598
999,049

311,452
45,779
357,231

275,000
146,200
421,200

315,000
146,200
461,200

275,000
201,100
476,100

10.01.3953.00
10.01.3955.00

Events & Community Activities
Donations/Community Activities
Insurance Proceeds
Subtotal

1,896
19,493
21,389

-

-

-

-

Total Fund Revenues

47,849,392

32,311,320

40,896,581

42,534,013

40,261,381

Intragovernmental Revenues
To Library
To Sewer Fund
To Water Fund
To Parks
To Rec Center
To Streets
To Tax Fund
To Cap. Facilities Fund
Subtotal

(2,023,124)
(1,000,000)
(50,700,000)
(2,000,000)
(505,000)
(1,750,000)
(57,978,124)

(1,336,606)

(504,417)
(10,000,000)
(20,496,024)

(2,023,124)
(8,000,000)
(655,000)
(1,300,000)
(10,000,000)
(21,978,124)

(2,023,124)
(8,000,000)
(655,000)
(1,300,000)
(10,000,000)
(21,978,124)

(1,975,928)
25,000,000
(505,000)
(2,000,000)
(1,400,000)
19,119,072

(10,128,732) $

11,815,296 $

18,918,457

20,555,889

59,380,453

10.01.3999.00
10.01.3999.00
10.01.3999.00
10.01.3999.00
10.01.3999.00
10.01.3999.00
10.01.3999.00
10.01.3999.00

TOTAL FUND REVENUES W/TRANSERS

$

(8,000,000)
(655,000)

UNRESTRICTED CASH BALANCE FORWARD

$

55,535,863

TOTAL ANTICIPATED FUNDS AVAILABLE

$

114,916,316

FY 2027 Proposed Budget

Page 4
Page 20 of 110

General Fund - Legislative

Acct.
No.
10.10.4001.00
10.10.4010.00
10.10.4025.00
10.10.4030.00

Account Title
Personnel Services
Salaries
Payroll Taxes
Workers Compensation
Group Insurance
Total Personnel Services

2025
Actuals

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

27,172
1,976
200
14,794
44,142

24,000
1,756
82
15,245
41,083

42,300
2,450
1,500
23,350
69,600

38,000
2,450
1,500
23,350
65,300

40,300
3,100
1,500
28,800
73,700

10.10.4100.00
10.10.4135.00
10.10.4140.00
10.10.4145.00
10.10.4150.00
10.10.4170.00
10.10.4180.00

Contractual Services
Audit
Other Contractual Services
Postage
Printing & Advertising
Professional Services
Telephone
Travel & Training
Total Contractual Services

28,500
20,021
11
25,418
143,327
1,402
15,497
234,176

28,555
463
2,503
120,257
977
13,927
166,682

34,000
153,300
100
5,000
350,500
2,080
18,000
562,980

30,000
90,000
3,500
350,000
2,000
15,000
490,500

35,800
126,100
1,000
302,500
1,780
18,000
485,180

10.10.4310.00
10.10.4385.00
10.10.4400.00

Commodities
Computers & Software
Supplies - General
Supplies - Office
Total Commodities

14,738
727
75
15,541

240
520
550
1,311

10,000
1,500
1,000
12,500

3,000
1,000
750
4,750

5,000
1,000
750
6,750

10.10.4520.00
10.10.4530.00
10.10.4540.00
10.10.4560.00
10.10.4570.00

Other Charges
Donations - Community Programs
Election Expenses
Insurance
Memberships & Subscriptions
Miscellaneous
Total Other Charges

5,000
126,092
57,254
168,392
356,738

71,150
39,329
126,194
31,836
13,516
282,026

80,000
35,000
145,300
84,000
299,000
643,300

80,000
39,330
145,300
78,000
130,000
472,630

320,000
155,900
85,000
250,000
810,900

FY 2027 Proposed Budget

Page 5
Page 21 of 110

General Fund - Legislative

Acct.
No.

10.10.XXXX.00
10.10.4890.00

2025
Actuals

Account Title
Capital - $5,000/item min.
Water Shares
Other Improvements
Total Capital
Total Budget Request

458,065
458,065
$

1,108,662 $

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

273,785
273,785

7,000,000
5,600,000
12,600,000

4,000,000
1,000,000
5,000,000

40,500,000
5,600,000
46,100,000

764,886 $

13,888,380 $

6,033,180 $

47,476,530

FY 2027 Proposed Budget

Page 6
Page 22 of 110

General Fund - Town Manager Dept.
Acct.
No.

Account Title

2026
Jan - Aug
Actuals

2025
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

Town Manager - Combined
Personnel Services
10.20.4001.00 Salaries
10.20.4002.00 Overtime
10.20.4010.00 Payroll Taxes
10.20.4020.00 Unemployment Taxes
10.20.4025.00 Workers Compensation
10.20.4030.00 Group Insurance
10.20.4035.00 Retirement Contribution
10.20.4040.00 Automobile Allowance
10.20.4045.00 Cell Phone Allowance
Total Personnel Services
New Personnel
10.20.4001.00 Salaries
10.20.4010.00 Payroll Taxes
10.20.4020.00 Unemployment Taxes
10.20.4025.00 Workers Compensation
10.20.4030.00 Group Insurance
10.20.4035.00 Retirement Contribution
Total New Personnel
Contractual Services
10.20.4120.00 Employee Education
10.20.4135.00 Other Contractual Services
10.20.4140.00 Postage
10.20.4145.00 Printing & Advertising
10.20.4150.00 Professional Services
10.20.4170.00 Telephone & Internet
10.20.4180.00 Travel & Training
Total Contractual Services

1,152,223
77,782
19,110
20,328
143,430
131,522
6,000
600
1,550,996

896,538
72
64,437
13,553
160,357
101,749
4,000
400
1,241,107

1,692,450
500
129,600
13,600
18,800
311,650
203,150
6,000
1,900
2,377,650

1,485,000
200
113,600
11,600
18,800
20
178,200
6,000
900
1,814,320

1,865,000
200
142,600
14,700
21,200
354,700
223,800
6,000
1,200
2,629,400

-

-

-

-

195,000
14,950
2,200
2,000
33,600
23,400
271,150

95,075
1,030
81,157
80,174
5,257
46,881
309,574

39,051
302
30,277
40,069
4,251
39,353
153,303

70,600
650
138,200
92,000
30,930
76,770
409,150

66,600
793
91,550
74,000
14,530
70,500
317,973

113,500
800
167,200
50,050
21,930
82,000
435,480

FY 2027 Proposed Budget

Page 7
Page 23 of 110

General Fund - Town Manager Dept.
Acct.
No.

2026
Jan - Aug
Actuals

2025
Actuals

Account Title

2026
Adopted
Budget

2026
Estimated

2027
Proposed

Commodities
10.20.4310.00 Computers & Software
10.20.4330.00 Fuel & Lubricants
10.20.4385.00 Supplies - General
10.20.4400.00 Supplies - Office
10.20.4440.00 Supplies - Fleet
Total Commodities

132,928
8,237
22,844
2,525
166,533

157,409
439
3,323
6,712
11,477
179,361

183,650
2,700
27,300
21,900
1,000
236,550

191,320
1,900
15,900
15,100
12,500
236,720

234,950
2,100
18,500
13,200
5,000
273,750

Other Charges
10.20.4540.00 Insurance
10.20.4560.00 Memberships & Subscriptions
10.20.4570.00 Miscellaneous
Total Other Charges

8,886
15,903
82,669
107,458

13,367
7,308
46,883
67,558

25,200
13,325
132,900
171,425

25,200
12,755
107,300
145,255

25,200
15,160
220,500
260,860

-

4,646
4,646

13,000
13,000

13,000
13,000

13,000
13,000

1,645,975 $

3,207,775 $

2,527,268 $

3,883,640

Capital - $5,000/item min.
10.20.4830.00 Equipment
Total Capital
Total Combined Budget Request

$

2,134,561 $

FY 2027 Proposed Budget

Page 8
Page 24 of 110

General Fund - Town Manager Dept.
Acct.
No.

Account Title

2026
Jan - Aug
Actuals

2025
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

Town Manager
Personnel Services
10.20.4001.00 Salaries
10.20.4002.00 Overtime
10.20.4010.00 Payroll Taxes
10.20.4020.00 Unemployment Taxes
10.20.4025.00 Workers Compensation
10.20.4030.00 Group Insurance
10.20.4035.00 Retirement Contribution
10.20.4040.00 Automobile Allowance
10.20.4045.00 Cell Phone Allowance
Total Personnel Services
New Personnel
10.20.4001.00 Salaries
10.20.4010.00 Payroll Taxes
10.20.4020.00 Unemployment Taxes
10.20.4025.00 Workers Compensation
10.20.4030.00 Group Insurance
10.20.4035.00 Retirement Contribution
Total New Personnel
Contractual Services
10.20.4135.00 Other Contractual Services
10.20.4140.00 Postage
10.20.4145.00 Printing & Advertising
10.20.4150.00 Professional Services
10.20.4170.00 Telephone & Internet
10.20.4180.00 Travel & Training
Total Contractual Services

1,152,223
77,782
19,110
20,328
143,430
131,522
6,000
600
1,550,996

896,538
72
64,437
13,553
160,357
101,749
4,000
400
1,241,107

1,692,450
500
129,600
13,600
18,800
311,650
203,150
6,000
1,900
2,377,650

1,485,000
200
113,600
11,600
18,800
262,500
178,200
6,000
900
2,076,800

1,865,000
200
142,600
14,700
21,200
354,700
223,800
6,000
1,200
2,629,400

-

-

-

-

195,000
14,950
2,200
2,000
33,600
23,400
271,150

57,566
33
829
9,406
1,879
23,858
93,572

26,534
23
23
1,358
2,775
11,948
42,662

43,600
500
1,500
45,000
22,450
27,500
140,550

43,600
500
500
30,000
7,900
25,500
108,000

70,000
500
1,500
45,000
8,010
27,500
152,510

FY 2027 Proposed Budget

Page 9
Page 25 of 110

General Fund - Town Manager Dept.
Acct.
No.

2025
Actuals

Account Title

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

Commodities
10.20.4310.00 Computers & Software
10.20.4330.00 Fuel & Lubricants
10.20.4385.00 Supplies - General
10.20.4400.00 Supplies - Office
10.20.4440.00 Supplies - Fleet
Total Commodities

43,995
8,237
21,428
1,186
74,846

53,719
394
1,874
4,353
11,477
71,817

54,950
2,500
2,500
1,000
60,950

60,200
1,750
2,500
4,500
12,500
81,450

56,000
1,900
2,500
5,000
65,400

Other Charges
10.20.4540.00 Insurance
10.20.4560.00 Memberships & Subscriptions
10.20.4570.00 Miscellaneous
Total Other Charges

8,886
3,752
27,644
40,282

13,367
3,500
30,542
47,409

25,200
4,260
100,000
129,460

25,200
4,260
75,000
104,460

25,200
6,070
100,000
131,270

1,759,696 $

1,402,995 $

2,708,610 $

2,370,710 $

3,249,730

Total Budget Request

$

FY 2027 Proposed Budget

Page 10
Page 26 of 110

General Fund - Town Manager Dept.
Acct.
No.

2026
Jan - Aug
Actuals

2025
Actuals

Account Title

2026
Adopted
Budget

2026
Estimated

2027
Proposed

Communications
Contractual Services
10.24.4135.00 Other Contractual Services
10.24.4140.00 Postage
10.24.4145.00 Printing & Advertising
10.24.4150.00 Professional Services
10.24.4170.00 Telephone & Internet
10.24.4180.00 Travel & Training
Total Contractual Services

1,684
114
78,609
62
2,607
599
83,675

29,724
1,309
4,253
35,285

4,000
135,700
2,600
12,000
154,300

90,000
3,300
9,500
102,800

154,500
3,360
10,000
167,860

Commodities
10.24.4310.00 Computers & Software
10.24.4385.00 Supplies - General
10.24.4400.00 Supplies - Office
Total Commodities

33,034
442
520
33,996

36,511
60
36,571

46,100
1,000
47,100

43,000
500
43,500

42,500
1,000
43,500

Other Charges
10.24.4560.00 Memberships & Subscriptions
10.24.4570.00 Miscellaneous
Total Other Charges

7,722
25,703
33,426

398
1,783
2,181

2,000
2,000

1,450
1,800
3,250

2,000
2,000

151,097 $

74,037 $

203,400 $

149,550 $

213,360

Total Budget Request

$

FY 2027 Proposed Budget

Page 11
Page 27 of 110

General Fund - Town Manager Dept.
Acct.
No.

2025
Actuals

Account Title

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

Economic Development
Contractual Services
10.26.4140.00 Postage
10.26.4145.00 Printing & Advertising
10.26.4150.00 Professional Services
10.26.4170.00 Telephone & Internet
10.26.4180.00 Travel & Training
Total Contractual Services

404
1,397
70,659
7,345
79,805

93
526
38,711
10,809
50,139

500
47,000
1,400
10,670
59,570

93
550
44,000
1,400
10,900
56,943

100
10,500
5,000
2,470
11,000
29,070

Commodities
10.26.4310.00 Computers & Software
10.26.4330.00 Fuel & Lubricants
10.26.4385.00 Supplies - General
10.26.4400.00 Supplies - Office
Total Commodities

17,312
(2)
244
17,554

25,970
45
45
26,060

30,900
200
500
100
31,700

30,000
150
100
30,250

30,000
200
200
30,400

Other Charges
10.26.4560.00 Memberships & Subscriptions
10.26.4570.00 Miscellaneous
Total Other Charges

2,845
8,561
11,407

2,055
3,770
5,824

3,065
8,400
11,465

3,045
6,000
9,045

2,210
88,000
90,210

108,766 $

82,024 $

102,735 $

96,238 $

149,680

Total Budget Request

$

FY 2027 Proposed Budget

Page 12
Page 28 of 110

General Fund - Town Manager Dept.
Acct.
No.

2026
Jan - Aug
Actuals

2025
Actuals

Account Title

2026
Adopted
Budget

2026
Estimated

2027
Proposed

Information Technology
Contractual Services
10.27.4170.00 Telephone & Internet
10.27.4180.00 Travel & Training
Total Contractual Services

-

-

950
1,500
2,450

500
500
1,000

2,180
1,500
3,680

Commodities
10.27.4310.00 Computers & Software
10.27.4385.00 Supplies - General
10.27.4400.00 Supplies - Office
Total Commodities

-

-

3,000
3,000
10,000
16,000

4,500
3,000
5,000
12,500

26,000
3,000
5,000
34,000

Other Charges
10.27.4560.00 Memberships & Subscriptions
Total Other Charges

-

-

1,000
1,000

1,000
1,000

1,000
1,000

8,000
27,450 $

8,000
22,500 $

8,000
46,680

Capital - $5,000/item min.
10.27.4830.00 Equipment
Total Budget Request

$

-

$

-

FY 2027 Proposed Budget

$

Page 13
Page 29 of 110

General Fund - Town Manager Dept.
Acct.
No.

2026
Jan - Aug
Actuals

2025
Actuals

Account Title

2026
Adopted
Budget

2026
Estimated

2027
Proposed

Human Relations
Contractual Services
10.28.4135.00 Other Contractual Services
10.28.4140.00 Postage
10.28.4145.00 Printing & Advertising
10.28.4150.00 Professional Services
10.28.4170.00 Telephone & Internet
10.28.4180.00 Travel & Training
Total Contractual Services

35,824
478
322
47
770
15,079
52,521

12,517
186
5
166
9,972
22,847

23,000
150
500
2,580
19,100
45,330

23,000
200
500
480
19,100
43,280

43,500
200
700
50
4,180
26,000
74,630

Commodities
10.28.4310.00 Computers & Software
10.28.4385.00 Supplies - General
10.28.4400.00 Supplies - Office
Total Commodities

38,587
975
575
40,137

37,123
1,391
874
39,389

45,700
1,300
800
47,800

49,120
2,400
1,000
52,520

78,450
1,000
1,000
80,450

Other Charges
10.28.4560.00 Memberships & Subscriptions
10.28.4570.00 Miscellaneous
Total Other Charges

1,583
20,761
22,344

863
10,789
11,652

2,000
24,500
26,500

2,000
24,500
26,500

2,380
32,500
34,880

115,002 $

73,887 $

119,630 $

122,300 $

189,960

Total Budget Request

$

FY 2027 Proposed Budget

Page 14
Page 30 of 110

General Fund - Town Manager Dept.
Acct.
No.

2026
Jan - Aug
Actuals

2025
Actuals

Account Title

2026
Adopted
Budget

2026
Estimated

2027
Proposed

Emergency Management
Contractual Services
10.29.4170.00 Telephone & Internet
10.29.4180.00 Travel & Training
Total Contractual Services

-

2,371
2,371

950
6,000
6,950

950
5,000
5,950

1,730
6,000
7,730

Commodities
10.29.4310.00 Computers & Software
10.29.4385.00 Supplies - General
10.29.4400.00 Supplies - Office
Total Commodities

-

4,085
59
1,380
5,523

3,000
20,000
10,000
33,000

4,500
8,000
4,000
16,500

2,000
12,000
6,000
20,000

Other Charges
10.29.4560.00 Memberships & Subscriptions
Total Other Charges

-

492
492

1,000
1,000

1,000
1,000

1,500
1,500

4,646
13,032 $

5,000
45,950 $

5,000
28,450 $

5,000
34,230

Capital - $5,000/item min.
10.29.4830.00 Equipment
Total Budget Request

$

-

$

FY 2027 Proposed Budget

Page 15
Page 31 of 110

General Fund - Town Clerk Dept.
Acct.
No.
10.30.4001.00
10.30.4002.00
10.30.4010.00
10.30.4020.00
10.30.4025.00
10.30.4030.00
10.30.4035.00

Account Title
Personnel Services
Salaries
Overtime
Payroll Taxes
Unemployment Taxes
Workers Compensation
Group Insurance
Retirement Contribution
Total Personnel Services

2025
Actuals

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

324,799
1,079
23,978
4,745
49,108
32,990
436,699

241,415
407
17,556
2,976
53,637
23,889
339,880

412,570
2,000
31,620
3,900
5,900
78,800
48,700
583,490

360,000
1,000
26,400
3,900
5,900
80,600
36,600
514,400

326,500
1,000
25,100
2,900
4,800
93,400
39,300
493,000

9,689
3,800
663
81,118
122
2,675
5,657
103,724

15,352
997
358
47,417
320
929
1,114
66,489

30,200
2,500
2,750
106,000
500
5,310
10,000
157,260

24,000
1,500
2,000
100,000
500
5,310
4,000
137,310

20,000
1,500
2,000
96,500
500
8,290
6,000
134,790

54,704
(36)
3,408
58,077

41,884
1,519
43,402

47,860
200
3,500
51,560

47,000
3,500
50,500

57,700
3,500
61,200

Contractual Services
10.30.4135.00
10.30.4140.00
10.30.4145.00
10.30.4150.00
10.30.4160.00
10.30.4170.00
10.30.4180.00

Other Contractual Services
Postage
Printing & Advertising
Professional Services
Rents
Telephone & Internet
Travel & Training
Total Contractual Services

Commodities
10.30.4310.00 Computers & Software
10.30.4330.00 Fuel & Lubricants
10.30.4400.00 Supplies - Office
Total Commodities

FY 2027 Proposed Budget

Page 16
Page 32 of 110

General Fund - Town Clerk Dept.
Acct.
No.

2025
Actuals

Account Title
Other Charges
10.30.4540.00 Insurance
10.30.4560.00 Memberships & Subscriptions
10.30.4570.00 Miscellaneous
Total Other Charges
Total Budget Request

$

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

3,308
1,166
(15,425)
(10,951)

4,403
505
4,908

4,800
2,000
7,500
14,300

4,800
1,500
500
6,800

4,800
1,500
7,000
13,300

587,549 $

454,679 $

806,610 $

709,010 $

702,290

FY 2027 Proposed Budget

Page 17
Page 33 of 110

General Fund - Finance Dept.
Acct.
No.
10.40.4001.00
10.40.4002.00
10.40.4010.00
10.40.4020.00
10.40.4025.00
10.40.4030.00
10.40.4035.00
10.40.4045.00

Account Title
Personnel Services
Salaries
Overtime
Payroll Taxes
Unemployment Taxes
Workers Compensation
Group Insurance
Retirement Contribution
Cell Phone Allowance
Total Personnel Services

2026
Jan - Aug
Actuals

2025
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

424,582
216
30,923
6,359
75,810
41,693
300
579,882

319,129
443
23,195
4,153
65,408
36,508
200
449,037

603,000
500
46,190
5,690
6,400
128,050
72,420
300
862,550

598,000
500
45,800
6,400
98,200
54,800
300
804,000

583,500
500
44,700
5,690
8,100
117,100
70,100
300
829,990

-

-

-

-

73,000
5,600
1,200
1,800
33,600
8,800
124,000

Contractual Services
Employee Education
Other Contractual Services
Postage
Printing & Advertising
Professional Services
Telephone & Internet

220,822
3,172
300
6
3,179

2,250
227,864
3,551
1,945
2,454

8,000
316,200
2,750
2,750
100
5,500

4,000
320,200
4,500
2,750
5,500

8,000
308,840
6,840
500
9,870

10.40.4180.00 Travel & Training
Total Contractual Services

6,456
233,935

7,648
245,712

7,500
342,800

8,435
345,385

8,500
342,550

10.40.4001.00
10.40.4010.00
10.40.4020.00
10.40.4025.00
10.40.4030.00
10.40.4035.00

10.40.4120.00
10.40.4135.00
10.40.4140.00
10.40.4145.00
10.40.4150.00
10.40.4170.00

New Personnel
Salaries
Payroll Taxes
Unemployment Taxes
Workers Compensation
Group Insurance
Retirement Contribution
Total New Personnel

FY 2027 Proposed Budget

Page 18
Page 34 of 110

General Fund - Finance Dept.
Acct.
No.

2025
Actuals

Account Title
Commodities
10.40.4310.00 Computers & Software
10.40.4400.00 Supplies - Office
Total Commodities
Other Charges
10.40.4540.00 Insurance
10.40.4560.00 Memberships & Subscriptions
10.40.4570.00 Miscellaneous
Total Other Charges
Total Budget Request

$

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

17,348
2,488
19,836

24,788
2,701
27,489

23,200
4,000
27,200

28,465
3,500
31,965

21,900
4,600
26,500

2,622
7,479
10,101

4,288
727
1,793
6,808

4,950
1,000
500
6,450

4,950
1,010
1,800
7,760

4,280
1,050
500
5,830

843,754 $

729,046 $

1,239,000 $

1,189,110 $

FY 2027 Proposed Budget

1,328,870

Page 19
Page 35 of 110

General Fund - Events Dept.
Acct.
No.
10.35.4001.00
10.35.4010.00
10.35.4020.00
10.35.4025.00
10.35.4030.00
10.35.4035.00
10.35.4045.00

Account Title
Personnel Services
Salaries
Payroll Taxes
Unemployment Taxes
Workers Compensation
Group Insurance
Retirement Contribution
Cell Phone Allowance
Total Personnel Services

Contractual Services
10.35.4135.00 Other Contractual Services
10.35.4145.00 Printing & Advertising
10.35.4170.00 Telephone
Total Contractual Services
Commodities
10.35.4310.00 Computers & Software
10.35.4385.00 Supplies - General
10.35.4400.00 Supplies - Office
Total Commodities
Other Charges
10.35.4560.00 Memberships & Subscriptions
10.35.4570.00 Miscellaneous
Total Other Charges
Total Budget Request

2026
Jan - Aug
Actuals

2025
Actuals

$

2026
Adopted
Budget

2026
Estimated

2027
Proposed

-

-

89,000
6,850
800
1,100
31,900
10,700
300
140,650

-

-

1,160
1,160

8,540
8,540

2,300
10,000
900
13,200

2,300
8,600
10,900

10,000
10,000

-

-

600
1,000
500
2,100

1,000
1,000

600
1,000
500
2,100

1,972
109,181
111,153

120,252
120,252

138,000
138,000

130,000
130,000

139,000
139,000

112,313 $

128,792 $

293,950 $

141,900 $

151,100

FY 2027 Proposed Budget

Page 20
Page 36 of 110

General Fund - Senior Center
Acct.
No.
10.45.4001.00
10.45.4010.00
10.45.4020.00
10.45.4025.00
10.45.4030.00
10.45.4045.00
10.45.4045.00

Account Title
Personnel Services
Salaries
Payroll Taxes
Unemployment Taxes
Workers Compensation
Group Insurance
Retirement Contribution
Cell Phone Allowance
Total Personnel Services

2026
Jan - Aug
Actuals

2025
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

-

-

-

-

101,000
7,750
1,800
2,200
33,530
12,200
300
158,780

-

-

-

-

56,250
4,310
1,600
1,900
33,600
6,750
300
104,710

Contractual Services
10.45.4135.00 Other Contractual Services
10.45.4170.00 Telephone
10.45.4180.00 Travel & Training
Total Contractual Services

-

-

-

-

4,300
2,370
4,700
11,370

Commodities
10.45.4310.00 Computers & Software
10.45.4385.00 Supplies - General
10.45.4400.00 Supplies - Office
Total Commodities

-

-

-

-

3,000
200
200
3,400

10.45.4001.00
10.45.4010.00
10.45.4020.00
10.45.4025.00
10.45.4030.00
10.45.4045.00
10.45.4045.00

New Personnel
Salaries
Payroll Taxes
Unemployment Taxes
Workers Compensation
Group Insurance
Retirement Contribution
Cell Phone Allowance
Total New Personnel

FY 2027 Proposed Budget

Page 21
Page 37 of 110

General Fund - Senior Center
Acct.
No.

2026
Jan - Aug
Actuals

2025
Actuals

Account Title
Other Charges
10.45.4540.00 Insurance
Total Other Charges
Capital - $5,000/item min.
10.45.4830.00 Equipment
10.45.4840.00 Other Improvements
Total Capital
Total Budget Request

$

-

2026
Adopted
Budget

2026
Estimated

2027
Proposed

-

-

-

-

11,280
11,280

-

-

-

-

18,000
30,000
48,000

$

FY 2027 Proposed Budget

-

$

-

$

-

$

337,540

Page 22
Page 38 of 110

General Fund - Planning Dept.
Acct.
No.
10.50.4001.00
10.50.4002.00
10.50.4010.00
10.50.4020.00
10.50.4025.00
10.50.4030.00
10.50.4035.00

Account Title
Personnel Services
Salaries
Overtime
Payroll Taxes
Unemployment Taxes
Workers Compensation
Group Insurance
Retirement Contribution
Total Personnel Services

2025
Actuals

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

513,013
19
37,405
8,139
115,879
35,504
709,960

354,570
60
25,314
4,526
91,737
29,816
506,023

675,820
3,000
52,030
6,300
12,500
172,620
81,470
1,003,740

654,300
1,000
50,130
6,300
12,500
168,150
64,300
956,680

785,000
1,000
60,200
7,500
14,700
252,700
94,100
1,215,200

421,244
13
1,267
1,292
4,396
3,291
431,504

252,898
382
167,393
3,563
5,938
430,174

445,300
600
356,200
10,600
16,000
828,700

445,300
500
500
318,630
6,500
6,250
777,680

468,400
750
200
193,090
10,020
19,000
691,460

Commodities
10.50.4310.00 Computers & Software
10.50.4400.00 Supplies - Office
Total Commodities

56,562
889
57,451

126,059
857
126,916

128,600
3,400
132,000

149,600
3,400
153,000

162,600
3,400
166,000

Other Charges
10.50.4540.00 Insurance
10.50.4560.00 Memberships & Subscriptions
10.50.4570.00 Miscellaneous
Total Other Charges

5,063
1,654
1,675
8,391

4,345
444
561
5,351

5,000
2,690
2,250
9,940

5,000
2,690
2,000
9,690

5,950
2,230
2,250
10,430

1,068,463 $

1,974,380 $

1,897,050 $

2,083,090

10.50.4135.00
10.50.4140.00
10.50.4145.00
10.50.4150.00
10.50.4170.00
10.50.4180.00

Contractual Services
Other Contractual Services
Postage
Printing & Advertising
Professional Services
Telephone & Internet
Travel & Training
Total Contractual Services

Total Budget Request

$ 1,207,306 $

FY 2027 Proposed Budget

Page 23
Page 39 of 110

General Fund - Engineering Dept.
Acct.
No.
10.55.4001.00
10.55.4002.00
10.55.4010.00
10.55.4020.00
10.55.4025.00
10.55.4030.00
10.55.4035.00
10.55.4045.00

Account Title
Personnel Services
Salaries
Overtime
Payroll Taxes
Unemployment Taxes
Workers Compensation
Group Insurance
Retirement Contribution
Cell Phone Allowance
Total Personnel Services

2025
Actuals

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

667,871
4,388
49,206
17,341
128,893
61,607
600
929,905

504,919
859
37,104
12,304
116,449
47,321
400
719,357

811,900
10,000
62,880
7,900
19,400
180,900
98,630
900
1,192,510

789,000
5,000
61,100
7,900
20,200
174,900
71,900
600
1,130,600

847,300
10,000
64,800
8,300
22,400
194,500
101,600
900
1,249,800

10.55.4130.00
10.55.4135.00
10.55.4145.00
10.55.4150.00
10.55.4170.00
10.55.4180.00

Contractual Services
Maintenance - Vehicles
Other Contractual Services
Printing & Advertising
Professional Services
Telephone & Internet
Travel & Training
Total Contractual Services

13,962
358
125
49
3,417
8,948
26,859

7,650
4,160
579
4,624
3,982
20,996

5,000
18,800
1,810
10,100
19,880
19,000
74,590

10,000
18,800
1,000
10,000
14,300
16,000
70,100

5,000
19,000
1,810
12,000
12,180
20,800
70,790

10.55.4310.00
10.55.4330.00
10.55.4385.00
10.55.4390.00
10.55.4400.00
10.55.4410.00
10.55.4440.00
10.55.4460.00

Commodities
Computers & Software
Fuel & Lubricants
Supplies - General
Supplies - Janitorial
Supplies - Office
Supplies - Operational
Supplies - Fleet
Uniforms
Total Commodities

5,652
110
656
2,768
1,979
11,165

9,037
127
103
405
119
2,625
12,415

14,900
13,500
900
850
4,000
5,650
3,000
4,100
46,900

12,000
13,500
900
850
3,000
4,700
3,000
4,100
42,050

12,000
22,900
900
500
2,400
5,650
4,000
4,100
52,450

FY 2027 Proposed Budget

Page 24
Page 40 of 110

General Fund - Engineering Dept.
Acct.
No.

Account Title
Other Charges
10.55.4540.00 Insurance
10.55.4560.00 Memberships & Subscriptions
10.55.4570.00 Miscellaneous
Total Other Charges
Capital - $5,000/item min.
10.55.4860.00 Vehicles
Total Capital

Total Budget Request

2026
Jan - Aug
Actuals

2025
Actuals

$

2026
Adopted
Budget

2026
Estimated

2027
Proposed

8,713
1,606
22
10,341

7,744
2,611
161
10,516

23,300
21,125
44,425

23,300
21,125
180
44,605

18,900
13,410
32,310

-

-

-

-

42,000
42,000

978,270 $

763,283 $

FY 2027 Proposed Budget

1,358,425 $

1,287,355 $

1,447,350

Page 25
Page 41 of 110

General Fund - Reimbursements
Acct.
No.

2025
Actuals

Account Title
Contractual Services
10.51.4137.00 Contractual - Restricted Bill Back
Total Contractual Services

Total Budget Request

$

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

338,577
338,577

205,323
205,323

190,000
190,000

250,000
250,000

225,000
225,000

338,577 $

205,323 $

190,000 $

250,000 $

225,000

FY 2027 Proposed Budget

Page 26
Page 42 of 110

General Fund - Police
Acct.
No.
10.70.4001.00
10.70.4002.00
10.70.4003.00
10.70.4004.00
10.70.4010.00
10.70.4020.00
10.70.4025.00
10.70.4030.00
10.70.4035.00

10.70.4001.00
10.70.4010.00
10.70.4020.00
10.70.4025.00
10.70.4030.00
10.70.4035.00

Account Title
Personnel Services
Salaries
Overtime
Off-Duty Work
Compensatory Time
Payroll Taxes
Unemployment Taxes
Workers Compensation
Group Insurance
Retirement Contribution
Total Personnel Services
New Personnel
Salaries
Payroll Taxes
Unemployment Taxes
Workers Compensation
Group Insurance
Retirement Contribution
Total New Personnel

2026
Jan - Aug
Actuals

2025
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

3,247,578
210,737
5,929
272,342
125,899
504,712
390,713
4,757,910

2,256,250
151,482
5,322
190,296
97,817
425,879
282,810
3,409,856

4,546,600
140,000
6,000
358,530
41,200
189,400
951,400
562,360
6,795,490

3,790,000
223,000
8,000
307,000
41,200
151,400
690,700
481,600
5,692,900

4,710,850
205,900
6,000
376,200
44,600
188,200
985,900
589,900
7,107,550

-

-

-

-

55,000
4,250
500
1,800
33,600
6,600
101,750

FY 2027 Proposed Budget

Page 27
Page 43 of 110

General Fund - Police
Acct.
No.
10.70.4120.00
10.70.4122.00
10.70.4125.00
10.70.4130.00
10.70.4135.00
10.70.4140.00
10.70.4145.00
10.70.4150.00
10.70.4170.00
10.70.4180.00

Account Title
Contractual Services
Employee Education
Maintenance - Buildings
Maintenance - Equipment
Maintenance - Vehicles
Other Contractual Services
Postage
Printing & Advertising
Professional Services
Telephone & Internet
Travel & Training
Total Contractual Services

2025
Actuals

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

2,736
592
68,049
356,219
777
2,671
69,391
75,362
79,441
655,239

698
220
36,382
92,484
362
2,961
19,015
48,594
29,888
230,604

4,000
2,500
45,000
377,250
2,500
3,500
49,500
75,000
76,400
635,650

4,000
2,500
45,000
370,000
1,000
3,500
55,000
75,000
50,000
606,000

6,000
3,000
50,000
373,500
2,000
4,000
74,850
69,800
76,500
659,650

10.70.4310.00
10.70.4330.00
10.70.4385.00
10.70.4395.00
10.70.4400.00
10.70.4460.00

Commodities
Computers & Software
Fuel & Lubricants
Supplies - General
Supplies - Lab
Supplies - Office
Uniforms
Total Commodities

59,635
59,574
72,123
4,397
10,392
26,528
232,648

199,590
33,314
35,887
1,782
1,264
9,077
280,914

176,100
75,000
101,500
7,500
6,500
74,500
441,100

215,000
80,000
95,000
5,500
5,500
74,500
475,500

292,720
111,300
71,000
9,900
6,500
69,220
560,640

10.70.4520.00
10.70.4540.00
10.70.4560.00
10.70.4570.00

Other Charges
Donations - Community Programs
Insurance
Memberships & Subscriptions
Miscellaneous
Total Other Charges

1,583
173,213
2,434
(159)
177,070

710
215,958
3,788
3,679
224,135

3,000
352,000
4,000
3,500
362,500

1,500
275,000
4,000
5,000
285,500

3,000
345,200
4,200
4,000
356,400

FY 2027 Proposed Budget

Page 28
Page 44 of 110

General Fund - Police
Acct.
No.
10.70.4830.00
10.70.4860.00

2025
Actuals

Account Title
Capital - $5,000/item min.
Equipment
Vehicles
Total Capital
Total Budget Request

$

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

25,000
649,484
674,485

221,344
221,344

460,000
460,000

460,000
460,000

448,000
448,000

6,497,352 $

4,366,852 $

8,694,740 $

7,519,900 $

9,233,990

FY 2027 Proposed Budget

Page 29
Page 45 of 110

General Fund - Public Works
Acct.
No.
10.80.4001.00
10.80.4002.00
10.80.4004.00
10.80.4010.00
10.80.4020.00
10.80.4025.00
10.80.4030.00
10.80.4035.00
10.80.4045.00

10.80.4130.00
10.80.4135.00
10.80.4140.00
10.80.4145.00
10.80.4150.00
10.80.4170.00
10.80.4180.00

Account Title
Personnel Services
Salaries
Overtime
Compensatory Time
Payroll Taxes
Unemployment Taxes
Workers Compensation
Group Insurance
Retirement Contribution
Cell Phone Allowance
Total Personnel Services
Contractual Services
Maintenance - Vehicles
Other Contractual Services
Postage
Printing & Advertising
Professional Services
Telephone & Internet
Travel & Training
Total Contractual Services

2025
Actuals

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

474,733
5,302
530
34,806
12,311
72,976
49,003
200
649,861

399,925
2,078
68
29,524
9,919
62,856
43,693
548,063

668,200
5,000
50,860
5,200
14,900
138,500
78,370
600
961,630

668,200
5,000
100
51,200
5,200
16,880
95,900
68,000
300
910,780

680,500
2,000
52,250
5,400
17,200
140,200
81,700
300
979,550

45
5,143
1,070
1,091
3,637
2,203
13,189

119
412
244
2,181
265
3,220

16,600
500
1,000
2,500
13,500
10,000
44,100

16,600
250
750
2,500
5,000
10,000
35,100

500
17,000
250
1,000
156,000
6,120
12,000
192,870

FY 2027 Proposed Budget

Page 30
Page 46 of 110

General Fund - Public Works
Acct.
No.
10.80.4310.00
10.80.4330.00
10.80.4385.00
10.80.4390.00
10.80.4400.00
10.80.4410.00
10.80.4440.00
10.80.4460.00

2025
Actuals

Account Title
Commodities
Computers & Software
Fuel & Lubricants
Supplies - General
Supplies - Janitorial
Supplies - Office
Supplies - Operational
Supplies - Fleet
Uniforms
Total Commodities

Other Charges
10.80.4540.00 Insurance
10.80.4560.00 Memberships & Subscriptions
10.80.4570.00 Miscellaneous
Total Other Charges
Total Budget Request

$

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

37,107
5,654
5,875
123
289
629
409
1,810
51,897

34,295
5,500
3,552
680
1,692
360
3,240
49,319

46,500
5,000
5,000
3,000
2,000
2,250
63,750

44,000
8,500
5,000
750
2,000
500
3,240
63,990

83,750
16,000
5,000
2,000
2,000
500
3,650
112,900

11,394
7,086
888
19,367

15,577
1,356
16,933

29,500
5,000
1,000
35,500

29,500
3,000
1,000
33,500

29,500
4,000
1,000
34,500

734,313 $

617,535 $

1,104,980 $

1,043,370 $

1,319,820

FY 2027 Proposed Budget

Page 31
Page 47 of 110

General Fund - Buildings
Acct.
No.
10.82.4122.00
10.82.4125.00
10.82.4127.00
10.82.4135.00
10.82.4150.00
10.82.4160.00
10.82.4170.00
10.82.4190.00

2025
Actuals

Account Title
Contractual Services
Maintenance - Buildings
Maintenance - Equipment
Maintenance - Infrastructure
Other Contractual Services
Professional Services
Rents
Telephone & Internet
Utilities
Total Contractual Services

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

19,973
20,501
39,910
168,445
638
3,360
21,254
102,051
376,132

29,695
25,937
13,094
79,321
3,242
14,893
80,562
246,743

60,000
74,000
26,000
80,800
5,000
4,000
8,200
150,000
408,000

60,000
50,000
26,000
90,000
4,000
24,000
125,000
379,000

45,000
89,000
34,000
92,300
5,000
4,000
14,000
150,000
433,300

Commodities
10.82.4390.00 Supplies - Janitorial
10.82.4410.00 Supplies - Operational
Total Commodities

1,122
7,357
8,479

727
20,076
20,803

3,000
5,000
8,000

2,000
25,000
27,000

2,000
10,000
12,000

Other Charges
10.82.4540.00 Insurance
Total Other Charges

48,804
48,804

61,702
61,702

96,200
96,200

82,000
82,000

139,900
139,900

3,546,023
28,108
3,574,131

2,867,987
2,867,987

7,700,000
2,000,000
9,700,000

4,500,000
4,500,000

19,600,000
19,600,000

4,007,547 $

3,197,235 $

10,212,200 $

4,988,000 $

20,185,200

Capital - $5,000/item min.
10.82.4810.00 Buildings
10.82.4830.00 Equipment
Total Capital
Total Budget Request

$

FY 2027 Proposed Budget

Page 32
Page 48 of 110

TOWN OF JOHNSTOWN
ANNUAL BUDGET
FY 2027
CONSERVATION TRUST FUND EXPENSE SUMMARY

Conservation Trust
Totals

Commodity

Other
Charges

Total
Operating
Costs

0

0

0

0

350,000

---

350,000

$0

$0

$0

0

$350,000

$0

$350,000

Personnel
Services

Contract
Services

0
$0

Capital
Outlay

Debt
Service

Total

Total Cash Available

$

390,505

Ending Fund Balance

$

40,505

% of Total Budget

0.00%

0.00%

0.00%

0.00%

0.00%

FY 2027 Proposed Budget

0.00%

0.00%

0.00%

Page 33
Page 49 of 110

Conservation Trust Fund

CONSERVATION TRUST FUND REVENUES
30.01.3450.00
30.01.3960.00

Lottery Funds
Interest Income
TOTAL FUND REVENUES

2026
Jan - Aug
Actuals

2025
Actuals

$

116,388
7,727
124,115 $

2026
Adopted
Budget

59,942
5,177
65,119 $

2026
Estimated

115,000
2,000
117,000 $

115,000
7,750
122,750 $

115,000
3,100
118,100

$

272,405

$

390,505

UNRESTRICTED CASH BALANCE FORWARD (BEG. FUND BAL.)

TOTAL ANTICIPATED FUNDS AVAILABLE

$

124,115

$

65,119

FY 2027 Proposed Budget

$

117,000

$

2027
Proposed

122,750

Page 34
Page 50 of 110

Conservation Trust Fund
Acct.
No.

Account Title
Capital - $5,000/item min.
30.90.4840.00 Infrastructure
Total Capital
Total Budget Request

2026
Jan - Aug
Actuals

2025
Actuals

2026
Adopted
Budget

$

-

2026
Estimated

$

-

FY 2027 Proposed Budget

2027
Proposed

$

-

$

-

350,000
350,000
$

350,000

Page 35
Page 51 of 110

TOWN OF JOHNSTOWN
ANNUAL BUDGET
FY 2027
ARTS & CULTURE FUND EXPENSE SUMMARY

Arts & Culture Fund
Totals

Personnel
Services

Contract
Services

Commodity

Other
Charges

Total
Operating
Costs

0

0

0

0

0

400,000

---

400,000

$0

$0

$0

$0

0

$400,000

$0

$400,000

Capital
Outlay

Debt
Service

Total

Total Cash Available

$ 1,227,889

Ending Fund Balance

$

% of Total Budget

0.00%

0.00%

0.00%

0.00%

0.00%

FY 2027 Proposed Budget

0.00%

0.00%

827,889
0.00%

Page 36
Page 52 of 110

Arts and Culture Fund
2025
Actuals

ARTS & CULTURE FUND REVENUES

32.01.3960.00 Interest
32.01.3999.00 Transfer In from Library
TOTAL FUND REVENUES

$

2026
Jan - Aug
Actuals

7,714
489,266
496,980 $

7,781
181,083
188,864 $

2026
Adopted
Budget
3,500
167,400
170,900 $

UNRESTRICTED CASH BALANCE FORWARD (BEG. FUND BAL.)

TOTAL ANTICIPATED FUNDS AVAILABLE

$

496,980 $

FY 2027 Proposed Budget

188,864 $

170,900 $

2026
Estimated

2027
Proposed

11,200
219,672
230,872 $

9,520
170,748
180,268

$

1,047,621

230,872 $

1,227,889

Page 37
Page 53 of 110

Arts and Culture Fund
Acct.
No.

2025
Actuals

Account Title
Capital - $5,000/item min.
32.90.4800.00 Art
Total Capital
Total Budget Request

$

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

14,400
14,400

30,743
30,743

250,000
250,000

100,000
100,000

400,000
400,000

14,400 $

30,743 $

250,000 $

100,000 $

400,000

FY 2027 Proposed Budget

Page 38
Page 54 of 110

TOWN OF JOHNSTOWN
ANNUAL BUDGET
FY 2027
PARKS AND OPEN SPACE FUND EXPENSE SUMMARY
Personnel
Services
Parks Fund
Totals

$

770,600
770,600

Contract
Services

$

399,400
399,400

Commodity

$

105,900
105,900

$

Other
Charges

Total
Operating
Costs

Capital
Outlay

Impact
Outlay

62,700
62,700

1,338,600
$ 1,338,600

1,725,000
$ 1,725,000

8,150,000
$ 8,150,000

Debt
Service

$

Total
-

Ending Fund Balance
% of Total Budget

11,213,600
$ 11,213,600

$
6.87%

3.56%

0.94%

0.56%

11.94%

15.38%

72.68%

0.00%

9,840,572
100.00%

Days

FY 2027 Proposed Budget

2683

Page 39
Page 55 of 110

Parks And Open Space Fund
2026
Jan - Aug
Actuals

2026
Adopted
Budget

PARKS AND OPEN SPACE FUND REVENUES

2025
Actuals

34.01.3225.00
34.01.3470.00
34.01.3532.00
34.01.3550.00
34.01.3567.00
34.01.3740.00
34.01.3940.00
34.01.3960.00

Fishing Licenses
Larimer County Open Space
Park Fees - Building Permits
Cemetery Care Fees
Park Reservation Fees
Park & OS - Impact Fees
Cemetery Lot Purchase
Interest Income

1,150
457,537
482,617
2,400
6,335
1,274,349
83,320
139,257
2,446,965

34.01.3999.00
34.01.3999.00
34.01.3999.00
34.01.3999.00
34.01.3999.00

From Water Fund
From Sewer Fund
From Drainage
From Capital Fund
From General Fund
Total Fund Revenues

70,000
70,000
70,000
70,000
60,000
60,000
60,000
60,000
10,000
10,000
10,000
10,000
2,500,000
2,500,000
2,500,000
2,000,000
8,000,000
8,000,000
8,000,000
4,586,965 $ 11,679,506 $ 11,894,900 $ 12,083,413 $

$

1,110
240,259
164,024
4,400
7,470
482,313
56,035
83,895
1,039,506

1,200
475,000
150,000
6,500
457,200
65,000
100,000
1,254,900

2026
Estimated

2027
Proposed

1,200
440,000
190,000
4,500
8,000
634,713
65,000
100,000
1,443,413

450,000
142,500
8,000
478,000
65,000
95,000
1,238,500
70,000
60,000
10,000
1,378,500

Unrestricted Cash Balance Forward (Beg. Fund Bal.)

$ 19,675,672

TOTAL ANTICIPATED FUNDS AVAILABLE

$ 21,054,172

FY 2027 Proposed Budget

Page 40
Page 56 of 110

Parks And Open Space Fund
Acct.
No.
34.90.4001.00
34.90.4004.00
34.90.4010.00
34.90.4020.00
34.90.4025.00
34.90.4030.00

34.90.4122.00
34.90.4125.00
34.90.4127.00
34.90.4130.00
34.90.4135.00
34.90.4150.00
34.90.4170.00
34.90.4180.00
34.90.4190.00

Account Title
Personnel Services
Salaries
Compensatory Time
Payroll Taxes
Unemployment Taxes
Workers Compensation
Group Insurance
Total Personnel Services
Contractual Services
Maintenance - Buildings
Maintenance - Equipment
Maintenance - Infrastructure
Maintenance - Fleet
Other Contractual Services
Professional Services
Telephone & Internet
Travel & Training
Utilities
Total Contractual Services

2025
Actuals

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

373,534
2,923
29,162
12,505
101,796
583,839

282,874
5,056
21,854
9,596
77,974
433,922

474,800
4,000
38,450
5,400
21,500
109,900
738,750

445,400
7,500
35,300
5,400
15,000
120,000
687,600

503,200
6,000
39,000
5,800
16,200
125,400
770,600

14,275
52,745
80,050
11,767
132,279
2,149
3,069
8,473
53,196
358,002

1,297
572
60,881
33,016
102,901
725
1,611
1,927
55,050
257,980

15,000
20,000
100,000
10,000
110,600
2,000
4,200
9,340
85,000
356,140

5,000
4,000
65,000
40,000
136,600
1,000
4,200
5,000
75,000
335,800

10,000
12,000
115,000
15,000
171,900
2,000
3,500
10,000
60,000
399,400

FY 2027 Proposed Budget

Page 41
Page 57 of 110

Parks And Open Space Fund
Acct.
No.
34.90.4300.00
34.90.4310.00
34.90.4330.00
34.90.4385.00
34.90.4410.00
34.90.4420.00
34.90.4430.00
34.90.4440.00
34.90.4460.00

Account Title
Commodities
Chemicals
Computers & Software
Fuel & Lubricants
Supplies - General
Supplies - Operational
Supplies - Safety
Supplies - Training
Supplies - Fleet
Uniforms
Total Commodities

2025
Actuals

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

36,262
3,427
10,710
3,683
48,618
261
34
4,882
3,169
111,047

3,115
6,111
9,863
3,145
57,402
99
7,894
5,945
93,573

30,000
7,000
15,000
5,000
60,000
500
6,000
4,500
128,000

5,000
8,000
15,000
5,000
65,000
500
100
8,000
6,000
112,600

2,000
9,700
21,000
60,000
500
100
7,500
5,100
105,900

34.90.4540.00
34.90.4570.00

Other Charges
Insurance
Miscellaneous
Total Other Charges

5,553
17,841
23,394

4,068
17,260
21,328

14,700
48,000
62,700

14,700
48,000
62,700

14,700
48,000
62,700

34.90.4830.00
34.90.4840.00
34.90.4860.00

Capital - $5,000/item min.
Equipment
Infrastructure
Vehicles
Total Capital

107,461
738,034
65,425
910,920

14,639
812,642
827,281

40,000
1,425,000
1,465,000

40,000
1,400,000
1,440,000

40,000
1,600,000
85,000
1,725,000

FY 2027 Proposed Budget

Page 42
Page 58 of 110

Parks And Open Space Fund
Acct.
No.

34.90.4840.00

Account Title
Capital - $5,000/item min.
Infrastructure
Total Capital
Total Budget Request

2025
Actuals
Impact

2026
Jan - Aug
Actuals

401,310
401,310

2026
Adopted
Budget

-

9,500,000
9,500,000

2026
Estimated

1,000,000
1,000,000

2027
Proposed

8,150,000
8,150,000

$ 2,388,511 $ 1,634,083 $ 12,250,590 $ 3,638,700 $ 11,213,600

FY 2027 Proposed Budget

Page 43
Page 59 of 110

TOWN OF JOHNSTOWN
ANNUAL BUDGET
FY 2027
STREET AND ALLEY FUND EXPENSE SUMMARY
Personnel
Services

Contract
Services

Streets Fund

1,220,100

5,749,940

Totals

$ 1,220,100

$ 5,749,940

Commodity

Other
Charges

419,300

24,200

7,413,540

$ 13,909,000

$

26,217,550

FY 2027 Proposed Budget

65.23%

-

0.00%

$

-

21,322,540

Ending Fund Balance
34.77%

$

-

47,540,091

0.11%

$

-

Total

$

1.97%

24,200

13,909,000

Debt
Service

Total Cash Available

26.97%

$

7,413,540

Impact
Outlay

21,322,540

5.72%

419,300

Capital
Outlay

$

% of Total Budget

$

Total
Operating
Costs

0.00%

100.00%

Page 44
Page 60 of 110

Street And Alley Fund

36.01.3120.00
36.01.3122.00
36.01.3124.00
36.01.3140.00
36.01.3176.00
36.01.3265.00
36.01.3268.00
36.01.3420.00
36.01.3430.00
36.01.3435.00
36.01.3580.00
36.01.3590.00
36.01.3790.00
36.01.3794.00
36.01.3960.00
36.01.3970.00
36.01.3985.00
36.01.3995.00
36.01.3999.00

2026
Jan - Aug
Actuals

2026
Adopted
Budget

STREET AND ALLEY FUND REVENUES

2025
Actuals

Sales Taxes - General
Use Taxes - Buildings
Sales & Use Taxes - Vehicles
Specific Ownership Taxes
Highway Users Taxes
Right of Way Permits
Street Cut Fees
Grants
Road & Bridge - Weld
Road & Bridge - Larimer
Vehicle Registration Fees
Trash Collection Fees
Transportation Facility Development Fee - Impact
Traffic Interchange Recovery
Interest
Miscellaneous
Refund Of Expenditures
Unrealized Gain On Investments
Transfer In
Subtotal

3,048,204
617,836
2,590,758
722,694
711,861
62,000
35,700
22,000
143,676
54,829
62,716
1,187,686
3,079,472
186,353
1,086,875
10,138
2,442,835
51,003
16,214,748

1,501,822
429,615
1,721,920
431,525
415,537
19,350
18,225
72,865
62,019
43,711
840,275
1,851,159
129,875
654,781
20
429
8,193,129

2,916,667
400,000
1,800,000
750,000
722,570
105,000
498,000
100,000
25,000
65,000
1,250,000
1,063,200
50,000
850,000
500,000
11,095,437

2,917,700
450,000
2,600,000
735,000
717,900
30,000
18,500
12,000
120,000
95,000
65,000
1,250,000
2,205,559
130,000
900,000
20
500
12,247,179

2,917,700
360,000
2,000,000
700,000
756,950
50,000
356,000
100,000
60,000
65,000
1,731,600
1,111,500
35,000
900,000
500
2,000,000
13,144,250

16,214,748 $

8,193,129 $

11,095,437 $

12,247,179 $

13,144,250

Unrestricted Cash Balance Forward (Beg. Fund Bal.)

$

34,395,841

Total Anticipated Funds Available

$

47,540,091

Total Fund Revenues

$

FY 2027 Proposed Budget

2026
Estimated

2027
Proposed

Page 45
Page 61 of 110

Street And Alley Fund
Acct.
No.

Account Title

2025
Actuals

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

36.90.4001.00
36.90.4002.00
36.90.4004.00
36.90.4010.00
36.90.4020.00
36.90.4025.00
36.90.4030.00
36.90.4035.00

Personnel Services
Salaries
Overtime
Compensatory Time
Payroll Taxes
Unemployment Taxes
Workers Compensation
Group Insurance
Retirement Contribution
Total Personnel Services

688,134
45,264
2,890
53,595
39,835
143,682
55,490
1,028,890

361,471
26,012
393
27,999
23,000
99,917
30,124
568,915

708,400
32,000
8,000
56,680
9,800
52,600
220,660
88,860
1,177,000

601,900
32,000
4,000
48,500
9,800
39,000
160,700
76,100
972,000

775,600
26,000
5,000
55,200
10,200
44,200
248,500
55,400
1,220,100

36.90.4120.00
36.90.4125.00
36.90.4127.00
36.90.4130.00
36.90.4135.00
36.90.4140.00
36.90.4145.00
36.90.4150.00
36.90.4160.00
36.90.4170.00
36.90.4180.00
36.90.4190.00

Contractual Services
Employee Education
Maintenance - Equipment
Maintenance - Infrastructure
Maintenance - Fleet
Other Contractual Services
Postage
Printing & Advertising
Professional Services
Rents
Telephone & Internet
Travel & Training
Utilities
Total Contractual Services

29,827
2,772,418
42,165
1,185,792
16,938
23,633
3,043
8,206
344,539
4,426,560

10,447
2,775,452
43,145
744,625
33,389
36,489
2,218
4,989
231,500
3,882,256

2,500
25,000
3,000,000
110,000
1,260,600
300
1,000
260,000
5,000
6,300
22,340
374,850
5,067,890

15,000
3,000,000
80,000
1,260,600
300
1,000
100,000
45,000
6,300
13,000
374,850
4,896,050

20,000
3,900,000
90,000
1,265,400
300
20,000
25,000
15,000
5,300
15,340
393,600
5,749,940

FY 2027 Proposed Budget

Page 46
Page 62 of 110

Street And Alley Fund
Acct.
No.
36.90.4300.00
36.90.4310.00
36.90.4330.00
36.90.4385.00
36.90.4400.00
36.90.4410.00
36.90.4420.00
36.90.4430.00
36.90.4440.00
36.90.4460.00

Account Title
Commodities
Chemicals
Computers & Software
Fuel & Lubricants
Supplies - General
Supplies - Office
Supplies - Operational
Supplies - Safety
Supplies - Training
Supplies - Fleet
Uniforms
Total Commodities

2025
Actuals

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

79,301
23,636
43,485
10,781
4,065
125,986
57,716
1,769
44,086
7,446
398,272

35,882
21,923
32,848
1,394
142
59,157
25,740
87
25,504
9,578
212,255

89,000
11,900
50,000
5,000
800
175,000
30,000
1,000
60,000
8,250
430,950

60,000
31,740
50,000
2,500
500
90,000
30,000
500
35,000
10,000
310,240

89,000
37,000
48,000
5,000
800
125,000
55,000
1,000
50,000
8,500
419,300

Other Charges
36.90.4540.00 Insurance
36.90.4560.00 Memberships & Subscriptions
36.90.4570.00 Miscellaneous
Total Other Charges

10,728
1,279
68
12,075

11,418
11,418

21,200
3,000
24,200

21,200
2,000
60
23,260

22,200
2,000
24,200

Capital - $5,000/item min.
36.90.4830.00 Equipment
36.90.4840.00 Infrastructure
36.90.4860.00 Vehicles
Total Capital

101,636
4,749,420
349,489
5,200,544

67,092
314,993
48,400
430,484

65,000
10,795,000
175,000
11,035,000

67,100
3,020,843
145,000
3,232,943

15,000
13,844,000
50,000
13,909,000

FY 2027 Proposed Budget

Page 47
Page 63 of 110

Street And Alley Fund
Acct.
No.

2025
Actuals

Account Title

Capital - $5,000/item min.
36.90.4840.00 Infrastructure
Total Capital

Total Budget Request

2026
Jan - Aug
Actuals
Impact

525,289
525,289

$

11,591,630 $

2026
Adopted
Budget

-

5,105,327 $

FY 2027 Proposed Budget

2026
Estimated

-

17,735,040 $

2027
Proposed

-

9,434,493 $

-

21,322,540

Page 48
Page 64 of 110

TOWN OF JOHNSTOWN
ANNUAL BUDGET
FY 2027
CAPITAL PROJECTS FUND EXPENSE SUMMARY
Personnel
Services

Contract
Services

Commodity

-

3,200

-

Capital Projects
Totals

$

-

$

3,200

$

Total
Operating
Costs

Other
Charges
-

-

$

-

$

Capital
Outlay

3,200

6,820,000

3,200

$ 6,820,000

Debt
Service

$

Total
-

6,823,200

-

$ 6,823,200

Total Cash Available

$ 23,935,755

Ending Fund Balance

$ 17,112,555

% of Total Budget

0.00%

0.05%

0.00%

0.00%

0.05%

FY 2027 Proposed Budget

99.95%

0.00%

100.00%

Page 49
Page 65 of 110

Capital Projects Fund

2025
Actuals

CAPITAL PROJECT FUND REVENUES
38.01.3122.00
38.01.3960.00
38.01.3995.00
38.01.3999.00

Use Tax Revenues - Buildings
Interest
Unrealized Gain On Investments
Transfers To / From
Subtotal
Total Fund Revenues

$

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

1,236,450
303,849
297,063
1,837,362

850,836
178,282
7,500,000
8,529,118

750,000
250,000
7,460,000
8,460,000

1,050,000
260,000
7,460,000
8,770,000

850,000
250,000
40,000
1,140,000

1,837,362 $

8,529,118 $

8,460,000 $

8,770,000 $

1,140,000

Unrestricted Cash Balance Forward (Beg. Fund Bal.)

$ 22,795,755

TOTAL ANTICIPATED FUNDS AVAILABLE

$ 23,935,755

FY 2027 Proposed Budget

Page 50
Page 66 of 110

Capital Projects Fund
Acct.
No.

2025
Actuals

Account Title

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

Contractual Services
38.90.4135.00 Other Contractual Services
Total Contractual Services

7,345
7,345

4,555
4,555

12,000
12,000

6,000
6,000

3,200
3,200

Capital - $5,000/item min.
38.90.4840.00 Infrastructure
38.90.4850.00 Land
Total Capital

155,254
155,254

268,939
268,939

6,850,000
3,000,000
9,850,000

780,000
780,000

6,820,000
6,820,000

162,599 $

273,494 $

9,862,000 $

786,000 $

6,823,200

Total Budget Request

$

FY 2027 Proposed Budget

Page 51
Page 67 of 110

TOWN OF JOHNSTOWN
ANNUAL BUDGET
FY 2027
TAX ALLOCATION EXPENSE SUMMARY
Personnel
Services
Tax Allocation
Totals

Contract
Services

$

-

Commodity

Other
Charges

Total
Operating
Costs

-

1,440,000

1,440,000

-

$ 1,440,000

$ 1,440,000

$

-

$

Capital
Outlay

Debt
Service
-

$

-

$

Total
-

1,440,000

-

$ 1,440,000

Total Cash Available

$ 1,441,435

Ending Fund Balance

$

% of Total Budget

0.00%

0.00%

0.00%

100.00%

100.00%

FY 2027 Proposed Budget

0.00%

0.00%

1,435
100.00%

Page 52
Page 68 of 110

Tax Allocation Fund

TAX ALLOCATION FUND REVENUES
60.01.3999.00

Transfers In

Total Fund Revenues

2026
Jan - Aug
Actuals

2025
Actuals
2,114,640
2,114,640
$

2,114,640

2026
Adopted
Budget

504,417
504,417
$

504,417

2026
Estimated

1,340,000
1,340,000
1,340,000

1,300,000
1,300,000
$

1,300,000

1,440,000
1,440,000
$

1,440,000

Unrestricted Cash Balance Forward (Beg. Fund Bal.)

$

1,435

Total Anticipated Funds Available

$

1,441,435

FY 2027 Proposed Budget

$

2027
Proposed

Page 53
Page 69 of 110

Tax Allocation Fund
Acct.
No.

2025
Actuals

Account Title
Other Charges
60.90.4570.00 Miscellaneous
Total Other Charges
Total Budget Request

$

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

2,114,640
2,114,640

504,417
504,417

1,340,000
1,340,000

1,340,000
1,340,000

1,440,000
1,440,000

2,114,640 $

504,417 $

1,340,000 $

1,340,000 $

1,440,000

FY 2027 Proposed Budget

Page 54
Page 70 of 110

TOWN OF JOHNSTOWN
ANNUAL BUDGET
FY 2027
WATER FUND EXPENSE SUMMARY
Personnel
Services
WF Operations

Contract
Services

Total
Operating
Costs

Other
Charges

Commodity

Capital
Outlay

Debt
Service

Total

1,803,970

2,260,900

1,648,325

1,891,020

7,604,215

34,790,350

4,684,000

47,078,565

WF C&D

482,550

196,000

678,430

3,000

1,359,980

1,474,000

-

2,833,980

Totals

$ 2,286,520

2,456,900

$ 2,326,755

8,964,195

$ 36,264,350

$ 4,684,000

$

49,912,545

Total Cash Available

$

152,836,856

Ending Fund Balance

$

102,924,311

% of Total Budget

4.58%

$

4.92%

4.66%

$

1,894,020

3.79%

$

17.96%

FY 2027 Proposed Budget

72.66%

9.38%

100.00%

Page 55
Page 71 of 110

Water Fund

70.01.3440.00
70.01.3810.00
70.01.3815.00
70.01.3820.00
70.01.3825.00
70.01.3840.00
70.01.3845.00
70.01.3850.00
70.01.3852.00
70.01.3960.00
70.01.3970.00
70.01.3985.00
70.01.3995.00
70.01.3999.00

WATER FUND REVENUES
Grants
Sales Of Potable Water
Sales Of Non-potable Water
Water Tap Fee
Raw Water Development Fee
Hydrant/Bulk Water
Water Lease
Water Share Fees / CIL
Water Meter Fee
Interest Income
Miscellaneous
Refund Of Expenditures
Unrealized Gain On Investments
Transfer In/Out
Subtotal
Total Fund Revenues

2025
Actuals

2026
Jan - Aug
Actuals

10,271,740
102,781
4,636,451
4,001,128
205,995
42,335
6,449,775
291,244
3,381,155
943,946
574,075
289,952
48,876,936
93,751,264

8,921,193
82,250
2,602,503
2,319,667
270,419
101,588
169,600
171,535
1,992,598
254,740
5,942
(70,000)
16,822,035

$ 93,751,264 $ 16,822,035 $

Unrestricted Cash Balance Forward (Beg. Fund Bal.)
Less Contributed Capital
Total Anticipated Funds Available

FY 2027 Proposed Budget

2026
Adopted
Budget
165,000
10,200,000
36,700
2,264,700
1,944,000
340,000
42,000
720,000
142,500
1,600,000
125,000
(70,000)
17,509,900
17,509,900 $

2026
Estimated
30,000
12,650,000
90,000
3,357,403
2,967,667
273,000
101,590
170,160
172,600
2,250,000
395,000
(70,000)
22,387,420

2027
Proposed
135,000
12,915,000
40,000
2,216,160
1,902,090
300,000
65,000
40,800,000
135,375
1,500,000
100,000
60,108,625

22,387,420 $

60,108,625

$
$
$

92,728,231
152,836,856

Page 56
Page 72 of 110

Water Fund
Acct.
No.

Account Title

2026
2026
Jan - Aug
Adopted
Actuals
Budget
Administrative Costs

2025
Actuals

2026
Estimated

2027
Proposed

70.12.4001.00
70.12.4002.00
70.12.4010.00
70.12.4020.00
70.12.4025.00
70.12.4030.00
70.12.4035.00

Personnel Services
Salaries
Overtime
Payroll Taxes
Unemployment Taxes
Workers Compensation
Group Insurance
Retirement Contribution
Total Personnel Services

104,084
675
7,699
1,842
21,117
8,437
143,855

112,326
337
8,155
1,536
23,293
10,753
156,400

185,920
1,000
14,300
1,000
2,100
37,900
22,440
264,660

185,920
600
14,300
1,000
3,010
37,900
18,900
261,630

182,200
1,000
14,020
1,200
3,600
40,500
13,800
256,320

70.12.4110.00
70.12.4135.00
70.12.4140.00
70.12.4145.00
70.12.4150.00

Contractual Services
Billing & Administrative
Other Contractual Services
Postage
Printing & Advertising
Professional Services
Total Contractual Services

68,824
1,290
17,007
87,122

43,568
15,853
59,420

70,000
75,000
850
18,000
2,000
165,850

75,000
500
30,000
105,500

70,000
57,400
850
22,640
150,890

Administrative Costs Total

230,976

215,820

430,510

367,130

407,210

4,000
119,000
300
1,800
9,000
600
1,700
136,400

100,000
1,500
21,000
300
1,700
124,500

91,000
300
3,000
37,000
300
2,500
134,100

Conservation Programming
70.14.4120.00
70.14.4135.00
70.14.4140.00
70.14.4145.00
70.14.4155.00
70.14.4170.00
70.14.4180.00

Contractual Services
Employee Education
Other Contractual Services
Postage
Printing and Advertising
Conservation Rebates
Telephone & Internet
Travel & Training
Total Contractual

-

27,638
972
10,285
229
91
39,215

FY 2027 Proposed Budget

Page 57
Page 73 of 110

Water Fund
Acct.
No.

Account Title

2026
Jan - Aug
Actuals

2025
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

70.14.4310.00
70.14.4330.00
70.14.4380.00
70.14.4460.00

Commodities
Computers & Software
Fuel & Lubricants
Supplies - General
Uniforms
Total Commodities

-

960
107
60
1,127

900
500
1,000
175
2,575

960
500
700
100
2,260

900
500
1,000
175
2,575

70.14.4560.00

Other Charges
Memberships& Subscriptions
Total Other

-

1,670
1,670

1,690
1,690

1,690
1,690

1,920
1,920

Total Conservation

-

42,012

140,665

128,450

138,595

912,020
48,000
15,000
73,450
6,250
21,300
180,500
115,210
800
1,372,530

725,000
48,000
500
15,000
55,500
6,250
21,300
110,600
70,400
300
1,052,850

979,800
60,000
500
79,900
7,800
23,400
158,900
106,800
300
1,417,400

Operational Costs
70.90.4001.00
70.90.4002.00
70.90.4004.00
70.90.4005.00
70.90.4010.00
70.90.4020.00
70.90.4025.00
70.90.4030.00
70.90.4035.00
70.90.4045.00

Personnel Services
Salaries
Overtime
Compensatory Time
Compensated Absences
Payroll Taxes
Unemployment Taxes
Workers Compensation
Group Insurance
Retirement Contribution
Cell Phone Allowance
Total Personnel Services

551,746
36,366
42,529
15,577
96,383
57,192
400
800,192

415,126
29,620
412
33,051
13,208
65,667
45,871
138
603,093

FY 2027 Proposed Budget

Page 58
Page 74 of 110

Water Fund
Acct.
No.
70.90.4001.00
70.90.4002.00
70.90.4010.00
70.90.4020.00
70.90.4025.00
70.90.4030.00
70.90.4035.00
70.90.4035.00

70.90.4122.00
70.90.4125.00
70.90.4127.00
70.90.4130.00
70.90.4135.00
70.90.4140.00
70.90.4145.00
70.90.4150.00
70.90.4160.00
70.90.4170.00
70.90.4180.00
70.90.4190.00
70.90.4195.00

Account Title
New Personnel
Salaries
Overtime
Payroll Taxes
Unemployment Taxes
Workers Compensation
Group Insurance
Retirement Contribution
Cell Phone Allowance
Total Personnel Services
Contractual Services
Maintenance - Buildings
Maintenance - Equipment
Maintenance - Infrastructure
Maintenance - Vehicles
Other Contractual Services
Postage
Printing and Advertising
Professional Services
Rents
Telephone & Internet
Travel & Training
Utilities
Water Assessments
Total Contractual Services

2026
Jan - Aug
Actuals

2025
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

-

-

-

-

74,000
2,500
5,875
1,975
3,100
33,600
8,900
300
130,250

1,424
70,630
26,276
16,382
148,495
235
209,379
1,052
20,303
7,156
308,854
233,675
1,043,860

8,468
13,515
14,321
1,625
83,735
56
138,598
15,648
3,933
183,934
246,233
710,066

15,000
91,500
25,000
9,000
204,900
3,000
3,000
630,000
2,000
36,860
7,500
297,000
245,000
1,569,760

15,000
75,000
15,000
4,000
186,000
100
320,000
2,000
28,000
7,500
320,000
277,000
1,249,600

14,000
64,000
25,000
7,500
403,300
1,000
1,000
545,000
2,000
24,410
8,700
600,000
280,000
1,975,910

FY 2027 Proposed Budget

Page 59
Page 75 of 110

Water Fund
Acct.
No.
70.90.4300.00
70.90.4310.00
70.90.4330.00
70.90.4340.00
70.90.4380.00
70.90.4385.00
70.90.4390.00
70.90.4395.00
70.90.4400.00
70.90.4410.00
70.90.4420.00
70.90.4430.00
70.90.4440.00
70.90.4460.00

Account Title
Commodities
Chemicals
Computers & Software
Fuel & Lubricants
Hydrants
Supplies - Buildings
Supplies - General
Supplies - Janitorial
Supplies - Lab
Supplies - Office
Supplies - Operational
Supplies - Safety
Supplies - Training
Supplies - Fleet
Uniforms
Total Commodities

70.90.4515.00
70.90.4540.00
70.90.4560.00
70.90.4570.00

Other Charges
Depreciation
Insurance
Memberships & Subscriptions
Miscellaneous
Total Other Charges

70.90.4810.00
70.90.4830.00
70.90.4840.00
70.90.4880.00

Capital - $5,000/item min.
Buildings
Equipment
Infrastructure
Water Shares
Total Capital

2026
Jan - Aug
Actuals

2025
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

930,596
5,972
10,030
2,442
4,280
188
12,315
739
17,432
2,286
1,183
5,597
5,482
998,543

701,699
13,595
9,900
40
1,019
2,619
386
10,835
4,227
2,288
438
72
5,783
752,902

1,450,000
34,750
15,000
2,500
5,000
1,000
15,850
20,000
2,000
1,500
9,000
4,500
1,561,100

1,300,000
32,000
15,000
40
2,500
5,000
1,000
15,000
10,000
3,500
1,500
5,000
6,000
1,396,540

1,500,000
63,250
19,400
2,500
5,000
1,000
15,900
250
10,000
13,500
1,500
7,500
5,950
1,645,750

1,144,531
118,191
3,117
48,566
1,314,406

814,288
146,782
1,750
595,407
1,558,228

1,400,000
175,000
4,290
110,000
1,689,290

1,400,000
160,000
2,200
635,000
2,197,200

1,575,000
213,000
1,100
100,000
1,889,100

-

16,368,334
567,192
16,935,525

40,000,000
140,000
26,300,000
500,000
66,940,000

40,000,000
85,000
3,750,000
1,138,460
44,973,460

7,500,000
45,000
25,750,000
1,495,350
34,790,350

FY 2027 Proposed Budget

Page 60
Page 76 of 110

Water Fund
Acct.
No.
70.90.4900.00
70.90.4950.00

Account Title
Debt Service
Debt Service - Principal
Debt Service - Interest
Total Debt
Operations Total:

2025
Actuals

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

3,226,938
3,226,938

1,580,125
1,580,125

1,525,000
3,160,250
4,685,250

1,525,000
3,160,250
4,685,250

1,600,000
3,084,000
4,684,000

7,383,938

22,139,938

77,817,930

55,554,900

46,402,510

Water - Collection & Distribution
70-92-4001-00
70-92-4002-00
70-92-4004-00
70-92-4005-00
70-92-4010-00
70-92-4020-00
70-92-4025-00
70-92-4030-00
70-92-4035-00

Personnel Services
Salaries
Overtime
Compensatory Time
Compensated Absences
Payroll Taxes
Unemployment Taxes
Workers Compensation
Group Insurance
Retirement Contribution
Total Personnel Services

330,285
17,157
3,555
25,677
7,991
18,988
76,121
37,600
517,375

210,197
8,164
1,629
16,162
9,475
51,452
25,287
322,366

387,900
22,000
6,000
31,430
5,200
25,500
114,200
49,220
641,450

337,000
18,000
2,000
4,000
27,200
5,200
18,900
88,900
44,300
545,500

303,600
13,000
500
24,250
4,200
14,300
88,600
34,100
482,550

70-92-4122-00
70-92-4125-00
70-92-4127-00
70-92-4130-00
70-92-4135-00
70-92-4140-00
70-92-4145-00
70-92-4150-00

Contractual Services
Maintenance - Buildings
Maintenance - Equipment
Maintenance - Infrastructure
Maintenance - Vehicles
Other Contractual Services
Postage
Printing & Advertising
Professional Services
Total Contractual Services

1,460
384
66,525
15,632
18,968
1,297
549
736
105,550

735
54,907
21,085
4,352
14,572
536
112
528
96,828

5,000
64,000
125,000
5,750
31,700
500
1,000
500
233,450

4,700
64,000
100,000
6,000
22,000
600
900
550
198,750

5,000
17,000
125,000
7,500
35,000
500
1,000
5,000
196,000

FY 2027 Proposed Budget

Page 61
Page 77 of 110

Water Fund
Acct.
No.
70-92-4170-00
70-92-4180-00
70-92-4190-00
70-92-4300-00
70-92-4310-00
70-92-4340-00
70-92-4385-00
70-92-4395-00
70-92-4400-00
70-92-4410-00
70-92-4420-00
70-92-4430-00
70-92-4440-00
70-92-4460-00
70-92-4480-00

Account Title
Commodities
Telephone & Internet
Travel & Training
Utilities
Chemicals
Computers And Software
Hydrants
Supplies - General
Supplies - Lab
Supplies - Office
Supplies - Operational
Supplies - Safety
Supplies - Training
Supplies - Vehicles
Uniforms
Water Meters
Total Commodities

2025
Actuals
7,198
4,682
1,648
11,128
39,553
1,756
2,195
6
17,413
1,476
331
2,735
4,539
595,001
689,661

2026
Jan - Aug
Actuals
3,359
3,578
3,114
46,645
14,322
519
362
17,252
3,183
351
5,853
5,424
181,718
285,681

FY 2027 Proposed Budget

2026
Adopted
Budget
10,000
10,240
15,000
1,000
28,150
30,000
5,000
1,000
500
30,000
5,000
1,000
14,750
3,600
400,000
555,240

2026
Estimated
5,500
10,000
3,500
1,000
48,000
25,000
2,500
750
500
25,000
5,000
1,000
11,000
6,000
400,000
544,750

2027
Proposed
7,500
9,430
15,000
1,000
47,750
30,000
5,000
1,000
500
40,000
5,500
1,000
11,000
3,750
500,000
678,430

Page 62
Page 78 of 110

Water Fund
Acct.
No.
70-92-4560-00
70-92-4570-00

70-92-4830-00
70-92-4840-00
70-92-4860-00

Account Title
Other Charges
Memberships & Subscriptions
Miscellaneous
Total Other Charges
Capital - $5,000/Item Min.
Capital - Equipment
Capital - Infrastructure
Capital - Vehicles
Total Capital
Total C&D

Total Budget Request

2026
Jan - Aug
Actuals

2025
Actuals

$

2026
Adopted
Budget

2026
Estimated

2027
Proposed

2,742
531
3,273

220
45
265

2,100
10,000
12,100

2,000
1,000
3,000

2,000
1,000
3,000

-

23,323
23,323

1,750,000
30,000
1,780,000

400,000
23,400
423,400

14,000
1,400,000
60,000
1,474,000

1,315,859

728,462

3,222,240

1,715,400

2,833,980

23,126,233 $

81,611,345 $

57,765,880 $

49,782,295

8,930,774 $

FY 2027 Proposed Budget

Page 63
Page 79 of 110

TOWN OF JOHNSTOWN
ANNUAL BUDGET
FY 2027
SEWER FUND EXPENSE SUMMARY
Personnel
Services
SF Operations

Contract
Services

Total
Operating
Costs

Other
Charges

Commodity

Capital
Outlay

Debt
Service

Total

1,238,410

1,192,970

286,600

2,357,900

5,075,880

-

2,767,900

7,843,780

SF C&D

482,550

385,830

60,750

13,650

942,780

1,235,000

-

2,177,780

Totals

$ 1,720,960

1,235,000

$ 2,767,900

$

10,021,560

Total Cash Available

$

28,405,772

Ending Fund Balance

$

18,384,212

% of Total Budget

17.17%

$

1,578,800

15.75%

$

347,350

3.47%

$

2,371,550

23.66%

$

6,018,660

60.06%

FY 2027 Proposed Budget

$

12.32%

27.62%

100.00%

Page 64
Page 80 of 110

Sewer Fund

72.01.3775.00
72.01.3870.00
72.01.3880.00
72.01.3885.00
72.01.3960.00
72.01.3970.00
72.01.3995.00
72.01.3999.00
72.01.3985.00

SEWER FUND REVENUES

2025
Actuals

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

Sewer - Regional Impact Fee
Sewer Charges
Sewer Tap Fees
Sewer Inspection Fee
Interest
Miscellaneous
Unrealized Gain On Investments
Transfers Out
Refund Of Expenditures
Subtotal

3,665,551
5,588,158
7,003,766
60,200
2,298,876
63,036
193,577
(1,173,950)
7,929
16,533,194

1,502,515
4,507,410
3,283,158
35,500
1,339,049
4,260
(60,000)
10,551,892

1,330,000
6,295,100
2,877,600
12,000
450,000
3,000
(60,000)
10,847,700

2,262,515
6,806,966
4,600,000
50,000
1,800,000
5,000
(60,000)
15,464,481

2,166,000
6,977,140
2,815,800
50,000
1,500,000
3,000
(25,000,000)
(11,488,060)

Total Fund Revenues

$ 16,533,194 $ 10,551,892 $ 10,847,700 $ 15,464,481 $ (11,488,060)

Unrestricted Cash Balance Forward (Beg. Fund Bal.)

$ 39,893,832

Total Anticipated Funds Available

$ 28,405,772

FY 2027 Proposed Budget

Page 65
Page 81 of 110

Sewer Fund
Acct.
No.

Account Title

2026
2025
Jan - Aug
Actuals
Actuals
Administrative Costs

2026
Adopted
Budget

2026
Estimated

2027
Proposed

72.12.4001.00
72.12.4002.00
72.12.4010.00
72.12.4020.00
72.12.4025.00
72.12.4030.00
72.12.4035.00

Personnel Services
Salaries
Overtime
Payroll Taxes
Unemployment Taxes
Workers Compensation
Group Insurance
Retirement Contribution
Total Personnel Services

89,846
396
6,628
1,614
20,521
7,579
126,584

50,434
280
3,720
719
13,018
4,119
72,290

85,300
800
6,590
1,000
3,000
23,300
10,340
130,330

85,300
400
6,590
1,000
1,600
23,300
10,340
128,530

76,500
400
5,890
1,200
3,100
21,860
5,710
114,660

72.12.4110.00
72.12.4135.00
72.12.4140.00
72.12.4145.00

Contractual Services
Billing & Administrative
Other Contractual Services
Postage
Printing & Advertising
Total Contractual Services

68,749
1,290
17,007
87,047

54,096
100
15,830
70,025

60,000
75,000
18,500
153,500

75,000
100
18,500
93,600

60,000
38,580
22,640
121,220

Total Administrative Costs

213,631

142,315

283,830

222,130

235,880

FY 2027 Proposed Budget

Page 66
Page 82 of 110

Sewer Fund
Acct.
No.

Account Title

2026
2025
Jan - Aug
Actuals
Actuals
Operational Costs

2026
Adopted
Budget

2026
Estimated

2027
Proposed

72.90.4001.00
72.90.4002.00
72.90.4004.00
72.90.4005.00
72.90.4010.00
72.90.4020.00
72.90.4025.00
72.90.4030.00
72.90.4035.00
72.90.4045.00

Personnel Services
Salaries
Overtime
Compensatory Time
Compensated Absences
Payroll Taxes
Unemployment Taxes
Workers Compensation
Group Insurance
Retirement Contribution
Cell Phone Allowance
Total Personnel Services

422,632
13,822
31,498
9,650
75,660
42,510
525
596,297

294,767
21,686
22,785
7,510
86,031
29,778
350
462,907

553,100
22,000
1,000
8,000
44,000
6,020
21,700
131,300
68,800
750
856,670

478,900
31,200
1,000
8,000
39,050
6,000
13,200
131,300
61,200
750
770,600

742,400
10,000
1,000
57,600
7,500
15,500
198,700
90,300
750
1,123,750

72.90.4120.00
72.90.4122.00
72.90.4125.00
72.90.4127.00
72.90.4130.00
72.90.4135.00
72.90.4140.00
72.90.4145.00
72.90.4150.00
72.90.4160.00
72.90.4170.00
72.90.4180.00
72.90.4190.00

Contractual Services
Employee Education
Maintenance - Buildings
Maintenance - Equipment
Maintenance - Infrastructure
Maintenance - Vehicles
Other Contractual Services
Postage
Printing & Advertising
Professional Services
Rents
Telephone & Internet
Travel & Training
Utilities
Total Contractual Services

5,098
6,136
35,942
5,181
144,151
1,982
26,007
2,118
426,299
652,914

13,385
33,044
17,078
157,821
68
9,787
18,734
3,529
276,182
529,627

13,500
33,500
15,000
7,500
298,300
500
500
10,500
4,000
48,600
8,500
519,000
959,400

13,500
33,500
20,000
7,500
298,300
500
500
10,500
1,000
35,000
8,500
519,000
947,800

4,000
20,000
15,000
24,000
14,400
403,650
500
500
10,000
4,000
31,300
9,400
535,000
1,071,750

FY 2027 Proposed Budget

Page 67
Page 83 of 110

Sewer Fund
Acct.
No.
72.90.4300.00
72.90.4310.00
72.90.4330.00
72.90.4380.00
72.90.4385.00
72.90.4390.00
72.90.4395.00
72.90.4400.00
72.90.4410.00
72.90.4420.00
72.90.4430.00
72.90.4440.00
72.90.4460.00

72.90.4515.00
72.90.4540.00
72.90.4560.00
72.90.4570.00

72.90.4810.00
72.90.4830.00
72.90.4840.00

Account Title
Commodities
Chemicals
Computers & Software
Fuel & Lubricants
Supplies - Buildings
Supplies - General
Supplies - Janitorial
Supplies - Lab
Supplies - Office
Supplies - Operational
Supplies - Safety
Supplies - Training
Supplies - Fleet
Uniforms
Total Commodities
Other Charges
Depreciation
Insurance
Memberships & Subscriptions
Miscellaneous
Total Other Charges
Capital - $5,000/item min.
Buildings
Equipment
Infrastructure
Total Capital

2026
Jan - Aug
Actuals

2025
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

213,113
13,470
10,030
156
1,835
53
3,693
(20)
12,987
2,614
435
2,468
3,275
264,108

55,990
8,271
15,264
2,136
1,115
10,121
80
6,442
183
75
739
5,972
106,387

251,000
9,750
12,000
1,750
3,000
1,600
21,800
500
15,000
9,150
1,000
7,500
4,700
338,750

140,000
9,750
17,000
1,750
3,000
1,600
21,800
500
15,000
9,150
1,000
4,000
6,000
230,550

140,000
65,700
18,000
3,000
3,000
1,600
19,000
800
15,000
5,000
1,000
9,000
5,500
286,600

1,876,215
128,028
6,575
2,010,818

1,249,247
142,878
3,917
1,396,042

1,500,000
174,000
6,100
500
1,680,600

2,000,000
174,000
6,100

2,150,000
201,900
6,000

2,180,100

2,357,900

-

4,283,783
33,170
17,133
4,334,086

6,500,000
40,000
6,540,000

6,500,000
35,000
6,535,000

-

FY 2027 Proposed Budget

Page 68
Page 84 of 110

Sewer Fund
Acct.
No.
72.90.4900.00
72.90.4950.00

Account Title
Debt Service
Principal
Interest
Total Debt Service

2025
Actuals
1,862,587
1,862,587

2026
Jan - Aug
Actuals
912,450
912,450

2026
Adopted
Budget

2026
Estimated

2027
Proposed

940,000
1,824,900
2,764,900

940,000
1,824,900
2,764,900

990,000
1,777,900
2,767,900

324,600
13,000
500
4,000
25,900
3,700
16,800
89,700
40,520
518,720

245,900
13,000
500
4,000
19,800
3,700
11,300
75,600
31,100
404,900

303,600
13,000
500
24,250
4,200
14,300
88,600
34,100
482,550

Sewer - Collection & Distribution
72-92-4001-00
72-92-4002-00
72-92-4004-00
72-92-4005-00
72-92-4010-00
72-92-4020-00
72-92-4025-00
72-92-4030-00
72-92-4035-00

Personnel Services
Salaries
Overtime
Compensatory Time
Compensated Absences
Payroll Taxes
Unemployment Taxes
Workers Compensation
Group Insurance
Retirement Contribution
Total Personnel Services

210,849
8,634
1,843
16,228
12,427
45,895
23,685
319,561

141,653
5,293
685
10,662
6,078
38,195
16,207
218,773

FY 2027 Proposed Budget

Page 69
Page 85 of 110

Sewer Fund
Acct.
No.
72-92-4122-00
72-92-4125-00
72-92-4127-00
72-92-4130-00
72-92-4135-00
72-92-4140-00
72-92-4145-00
72-92-4150-00
72-92-4170-00
72-92-4180-00
72-92-4190-00

72-92-4310-00
72-92-4380-00
72-92-4385-00
72-92-4395-00
72-92-4400-00
72-92-4410-00
72-92-4420-00
72-92-4430-00
72-92-4440-00
72-92-4460-00

Account Title
Contractual Services
Maintenance - Buildings
Maintenance - Equipment
Maintenance - Infrastructure
Maintenance - Vehicles
Other Contractual Services
Postage
Printing & Advertising
Professional Services
Telephone & Internet
Travel & Training
Utilities
Total Contractual Services
Commodities
Computers And Software
Supplies - Building
Supplies - General
Supplies - Lab
Supplies - Office
Supplies - Operational
Supplies - Safety
Supplies - Training
Supplies - Vehicles
Uniforms
Total Commodities

2025
Actuals

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

15,810
40,729
15,421
137,733
250
281
736
4,416
3,675
34,277
253,328

735
6,876
6,382
4,352
141,467
536
131,644
2,417
3,653
24,406
322,468

4,500
19,000
90,000
5,750
190,500
1,500
1,500
200,500
11,000
10,240
54,000
588,490

3,000
19,000
65,000
7,000
190,500
600
500
200,500
11,000
10,000
48,506
555,606

4,500
4,000
90,000
11,000
200,500
1,000
1,000
5,000
5,400
9,430
54,000
385,830

10,642
2,196
16,068
1,898
718
3,694
1,711
36,927

3,528
268
123
323
9,201
3,183
195
5,975
22,796

7,250
2,000
8,000
500
500
20,000
5,000
1,000
14,750
3,600
62,600

11,000
1,000
2,500
500
500
20,000
5,000
900
12,000
3,750
57,150

11,250
1,000
2,500
500
500
20,000
5,500
1,000
14,750
3,750
60,750

FY 2027 Proposed Budget

Page 70
Page 86 of 110

Sewer Fund
Acct.
No.
72-92-4560-00
72-92-4570-00

72-92-4830-00
72-92-4840-00
72-92-4860-00

Account Title
Other Charges
Memberships & Subscriptions
Miscellaneous
Total Other Charges
Capital - $5,000/Item Min.
Equipment
Infrastructure
Vehicles
Total Capital

Total Budget Request

2026
Jan - Aug
Actuals

2025
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

767
188
954

220
45
265

5,600
10,000
15,600

2,000
1,000
3,000

3,650
10,000
13,650

-

23,323
23,323

2,200,000
30,000
2,230,000

150,000
23,400
173,400

175,000
1,000,000
60,000
1,235,000

6,211,125

8,471,439

16,839,560

14,845,136

10,021,560

FY 2027 Proposed Budget

Page 71
Page 87 of 110

TOWN OF JOHNSTOWN
ANNUAL BUDGET
FY 2027
DRAINAGE FUND EXPENSE SUMMARY
Personnel
Services

Contract
Services

173,410

539,782

Drainage Fund
Totals

173,410

539,782

116,600

845,492

15,700

116,600

845,492

Ending Fund Balance

$

4,276,170

62.84%

FY 2027 Proposed Budget

$

500,000

37.16%

$

-

1,345,492

5,621,662

8.67%

$

-

$

1.17%

$

500,000

Total

Total Cash Available

40.12%

$

Debt
Service

1,345,492

12.89%

$

15,700

Capital
Outlay

$

% of Total Budget

$

Commodity

Other
Charges

Total
Operating
Costs

0.00%

100.00%

Page 72
Page 88 of 110

Drainage Fund

74.01.3410.00
74.01.3780.00
74.01.3860.00
74.01.3960.00
74.01.3995.00
74.01.3999.00

2026
Jan - Aug
Actuals

2026
Adopted
Budget

DRAINAGE FUND REVENUES

2025
Actuals

Federal Grants
Drainage Impact Fee
Drainage Charges
Interest
Unrealized Gain On Investments
Transfers Out
Subtotal

218,003
445,215
627,222
118,269
46,236
(10,000)
1,444,945

439,249
72,363
(10,000)
501,612

270,000
1,078,000
40,000
(10,000)
1,378,000

60,000
663,340
100,000
(10,000)
813,340

140,000
842,400
90,000
1,072,400

1,444,945 $

501,612 $

1,378,000 $

813,340 $

1,072,400

Unrestricted Cash Balance Forward (Beg. Fund Bal.)

$

4,549,262

Total Anticipated Funds Available

$

5,621,662

Total Fund Revenues

$

FY 2027 Proposed Budget

2026
Estimated

2027
Proposed

Page 73
Page 89 of 110

Drainage Fund
Acct.
No.

Account Title

2026
2025
Jan - Aug
Actuals
Actuals
Administrative Costs

2026
Adopted
Budget

2026
Estimated

2027
Proposed

74.12.4001.00
74.12.4002.00
74.12.4010.00
74.12.4020.00
74.12.4025.00
74.12.4030.00
74.12.4035.00

Personnel Services
Salaries
Overtime
Payroll Taxes
Unemployment Taxes
Workers Compensation
Group Insurance
Retirement Contribution
Total Personnel Services

30,767
339
2,292
562
3,636
2,563
40,158

16,464
68
1,212
228
2,501
1,089
21,562

28,800
200
2,220
800
1,800
3,860
3,480
41,160

28,800
200
2,220
800
700
3,860
2,000
38,580

23,700
200
2,000
750
700
3,000
1,800
32,150

74.12.4110.00
74.12.4135.00
74.12.4140.00
74.12.4145.00

Contractual Services
Billing & Administrative
Other Contractual Services
Postage
Printing & Advertising
Total Contractual Services

34,625
645
11,338
46,608

23,543
67
10,553
34,163

10,000
28,000
300
11,500
49,800

28,000
150
11,500
39,650

10,000
16,112
150
11,320
37,582

Total Administrative Costs

86,767

55,725

90,960

78,230

69,732

FY 2027 Proposed Budget

Page 74
Page 90 of 110

Drainage Fund
Acct.
No.

Account Title

2026
2025
Jan - Aug
Actuals
Actuals
Operational Costs

2026
Adopted
Budget

2026
Estimated

2027
Proposed

74.90.4001.00
74.90.4002.00
74.90.4004.00
74.90.4005.00
74.90.4010.00
74.90.4020.00
74.90.4025.00
74.90.4030.00
74.90.4035.00

Personnel Services
Salaries
Overtime
Compensatory Time
Compensated Absences
Payroll Taxes
Unemployment Taxes
Workers Compensation
Group Insurance
Retirement Contribution
Total Personnel Services

106,566
5,578
975
8,292
5,974
15,556
11,385
154,326

68,186
5,101
120
5,237
4,505
20,584
5,831
109,566

103,900
10,000
1,000
5,000
8,720
2,950
9,300
26,050
13,700
180,620

103,900
10,000
200
5,000
8,720
2,950
7,000
31,400
9,400
178,570

78,000
10,000
1,000
6,800
2,200
6,500
26,200
10,560
141,260

74.90.4127.00
74.90.4140.00
74.90.4135.00
74.90.4150.00
74.90.4180.00

Contractual Services
Maintenance - Infrastructure
Postage
Other Contractual Services
Professional Services
Travel & Training
Total Contractual Services

(2,563)
17,942
15,379

44,930
357
11,054
8,822
65,164

300,000
3,000
67,000
4,000
374,000

300,000
500
30,000
25,000
500
356,000

400,000
500
32,700
67,000
2,000
502,200

74.90.4310.00
74.90.4330.00
74.90.4385.00
74.90.4410.00
74.90.4440.00
74.90.4460.00

Commodities
Computers & Software
Fuel & Lubricants
Supplies - General
Supplies - Operational
Supplies - Fleet
Uniforms
Total Commodities

3,270
3,414
250
6,933

2,985
3,300
774
7,059

4,200
5,000
500
500
1,000
1,000
12,200

4,200
5,000
500
800
1,000
1,000
12,500

4,700
8,000
500
500
1,000
1,000
15,700

FY 2027 Proposed Budget

Page 75
Page 91 of 110

Drainage Fund
Acct.
No.
74.90.4515.00
74.90.4540.00
74.90.4560.00
74.90.4570.00

74.90.4840.00

Account Title
Other Charges
Depreciation
Insurance
Memberships & Subscriptions
Miscellaneous
Total Other Charges
Capital - $5,000/item min.
Infrastructure
Total Capital
Total Budget Request

2026
Jan - Aug
Actuals

2025
Actuals

$

2026
Adopted
Budget

2026
Estimated

2027
Proposed

46,926
2,460
49,386

31,284
928
32,213

53,000
11,100
500
5,000
69,600

53,000
11,100
100
5,000
69,200

100,000
11,100
500
5,000
116,600

-

236,082
236,082

100,000
100,000

340,000
340,000

500,000
500,000

505,808 $

827,380 $

1,034,500 $

1,345,492

312,791 $

FY 2027 Proposed Budget

Page 76
Page 92 of 110

TOWN OF JOHNSTOWN
ANNUAL BUDGET
FY 2027
CEMETERY PERPETUAL EXPENSE SUMMARY
Personnel
Services
Cemetery Fund
Totals

Contract
Services

-

-

-

$

-

$

256,020

FY 2027 Proposed Budget

-

0.00%

$

-

-

Ending Fund Balance
0.00%

$

-

256,020

0.00%

$

-

$

0.00%

-

-

Total

Total Cash Available

0.00%

$

-

Debt
Service

-

0.00%

$

-

Capital
Outlay

$

% of Total Budget

$

Other
Charges

Commodity
-

Total
Operating
Costs

0.00%

0.00%

Page 77
Page 93 of 110

Cemetery Perpetual Fund

2025
Actuals

CEMETERY PERPETUAL FUND REVENUES
80.01.3940.00
80.01.3960.00

Cemetery Lot Purchase
Interest Income

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

12,515
5,733
18,248

9,465
3,454
12,919

13,000
5,000
18,000

10,000
5,000
15,000

10,000
5,000
15,000

18,248 $

12,919 $

18,000 $

15,000 $

15,000

Unrestricted Cash Balance Forward (Beg. Fund Bal.)

$

241,020

Total Anticipated Funds Available

$

256,020

Subtotal
Total Fund Revenues

$

FY 2027 Proposed Budget

Page 78
Page 94 of 110

Cemetery Perpetual Fund
Acct.
No.

2026
Jan - Aug
Actuals

2025
Actuals

Account Title
Contractual Services
80.90.4150.00 Professional Services
Total Contractual Services

2026
Adopted
Budget

2026
Estimated

2027
Proposed

-

-

-

-

-

Other Charges
80.90.4570.00 Miscellaneous
Total Other Charges

-

-

-

-

-

Transfers
80.90.4999.00 Transfers Out
Total Trasfers Out

-

-

-

-

-

Capital - $5,000/item min.
80.90.4840.00 Infrastructure
Total Capital

-

-

-

-

-

Total Budget Request

$

-

$

-

FY 2027 Proposed Budget

$

-

$

-

$

-

Page 79
Page 95 of 110

TOWN OF JOHNSTOWN
ANNUAL BUDGET
FY 2027
LIBRARY FUND EXPENSE SUMMARY
Personnel
Services

Contract
Services

Commodity

Other
Charges

Total
Operating
Costs

Library Fund

1,800,000

462,000

466,000

33,500

2,761,500

5,985,000

Totals

$ 1,800,000

33,500

$ 2,761,500

$ 5,985,000

$

462,000

$

466,000

$

Capital
Outlay

Debt
Service

$

Total
-

8,746,500

-

$ 8,746,500

Total Cash Available

$ 22,001,914

Ending Fund Balance

$ 13,255,414

% of Total Budget

0.00%

0.00%

0.00%

0.00%

0.00%

FY 2027 Proposed Budget

0.00%

0.00%

0.00%

Page 80
Page 96 of 110

Library Fund

92.01.3420.00
92.01.3730.00
92.01.3953.00
92.01.3960.00
92.01.3970.00
92.01.3420.00
92.01.3999.00
92.01.3999.00

2026
Jan - Aug
Actuals

2026
Adopted
Budget

LIBRARY FUND

2025
Actuals

State Grants
Library Facilities Fee
Donation
Interest Income
Miscellaneous
Weld Library Dist.
Transfers In - TOJ
Transfers Out - Historical/Arts
Subtotal

1,474,878
1,227,558
2,555
570,758
2,430
1,474,878
2,085,790
(677,308)
6,161,538

1,347,277
461,279
6,917
244,070
71
1,347,277
1,036,408
(181,609)
4,261,690

1,375,300
418,500
3,500
500,000
10,000
1,375,300
2,023,124
(167,400)
5,538,324

1,375,300
549,179
7,000
400,000
3,000
1,375,300
2,023,124
(219,672)
5,513,231

1,514,234
426,870
3,500
500,000
10,000
1,514,234
1,975,928
(171,000)
5,773,766

6,161,538 $

4,261,690 $

5,538,324 $

5,513,231 $

5,773,766

Total Fund Revenues

$

2026
Estimated

2027
Proposed

Unrestricted Cash Balance Forward (Beg. Fund Bal.)

$ 16,228,148

Total Anticipated Funds Available

$ 22,001,914

FY 2027 Proposed Budget

Page 81
Page 97 of 110

Library Fund
Acct.
No.
92.90.4001.00
92.90.4002.00
92.90.4010.00
92.90.4025.00
92.90.4030.00
92.90.4035.00

Account Title
Personnel Services
Salaries
Overtime
Payroll Taxes
Workers Compensation
Group Insurance
Retirement Contribution
Total Personnel Services

2025
Actuals

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

644,992
183
47,656
735
113,841
37,098
844,505

525,317
353
38,723
642
135,332
28,006
728,374

1,200,000
240,000
1,440,000

1,200,000
240,000
1,440,000

1,500,000
300,000
1,800,000

92.90.4122.00
92.90.4130.00
92.90.4145.00
92.90.4150.00
92.90.4170.00
92.90.4180.00
92.90.4190.00

Contractual Services
Maintenance - Buildings
Maintenance - Vehicles
Printing & Advertising
Professional Services
Telephone & Internet
Travel & Training
Utilities
Total Contractual Services

85,817
28,349
7,698
6,862
3,270
50,666
182,662

27,569
12,564
3,236
4,109
4,768
31,711
83,958

200,000
50,000
20,000
15,000
10,000
90,000
385,000

110,000
45,000
55,000
10,000
7,500
90,000
317,500

200,000
10,000
60,000
77,000
15,000
10,000
90,000
462,000

92.90.4310.00
92.90.4385.00
92.90.4390.00
92.90.4410.00

Commodities
Computers & Software
Supplies - General
Supplies - Janitorial
Supplies - Operational
Total Commodities

603
6,594
1,667
71,819
80,683

1,111
4,468
718
182,198
188,496

10,000
30,000
6,000
612,500
658,500

5,000
20,000
4,500
217,000
246,500

10,000
30,000
6,000
420,000
466,000

FY 2027 Proposed Budget

Page 82
Page 98 of 110

Library Fund
Acct.
No.

2025
Actuals

Account Title
Other Charges
92.90.4540.00 Insurance
92.90.4560.00 Memberships & Subscriptions
92.90.4570.00 Miscellaneous
Total Other Charges

92.90.4810.00
92.90.4830.00
92.90.4860.00
92.90.4890.00

Capital - $5,000/item min.
Buildings
Equipment
Vehicles
Other Improvements
Total Capital
Total Budget Request

$

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

408
(117,175)
(116,767)

183
221,231
221,414

2,500
639,550
642,050

22,000
8,500
497,550
528,050

22,000
11,500
33,500

1,131,162
1,131,162

2,398,168
2,398,168

2,835,000
2,835,000

3,000,000
165,000
150,000
3,315,000

100,000
350,000
5,535,000
5,985,000

2,122,246 $

3,620,409 $

5,960,550 $

5,847,050 $

8,746,500

FY 2027 Proposed Budget

Page 83
Page 99 of 110

DDA Fund

TOWN OF JOHNSTOWN
ANNUAL BUDGET
FY 2027
DDA FUND EXPENSE SUMMARY
Personnel
Services

Contract
Services

Commodity

Other
Charges

Total
Operating
Costs

-

75,500

14,000

19,500

109,000

DDA Fund
Totals

-

75,500

14,000

19,500

$

109,000

240,000

Ending Fund Balance

$

131,000

0.00%

FY 2027 Proposed Budget

0.00%

$

-

0.00%

$

-

109,000

$

0.00%

$

-

Total Cash Available

0.00%

$

-

Total

109,000

0.00%

$

Debt
Service

$

% of Total Budget

$

Capital
Outlay

0.00%

0.00%

Page 84
Page 100 of 110

DDA Fund
2026
Jan - Aug
Actuals
-

0

0

120,000

120,000

240,000

120,000 $

120,000 $

240,000

2025
Actuals

JDDA FUND
94.01.3999.00 Transfers In - TOJ
Subtotal
Total Fund Revenues

-

2026
Adopted
Budget
120,000

$

-

$

-

$

2026
Estimated
120,000

2027
Proposed
240,000

Unrestricted Cash Balance Forward (Beg. Fund Bal.)

$

-

Total Anticipated Funds Available

$

240,000

FY 2027 Proposed Budget

Page 85
Page 101 of 110

DDA Fund

Acct.
No.

2026
Jan - Aug
Actuals

2025
Actuals

Account Title

2026
Adopted
Budget

2026
Estimated

2027
Proposed

Johnstown Downtown Development Authority
Personnel Services
Salaries
Retirement Contribution
Total Personnel Services

-

-

-

-

124,450
6,550
131,000

94.10.4135.00
94.10.4145.00
94.10.4150.00
94.10.4170.00
94.10.4180.00

Contractual Services
Other Contractual Services
Printing & Advertising
Professional Services
Telephone & Internet
Travel & Training
Total Contractual Services

-

-

120,000
120,000

120,000
120,000

30,000
10,000
30,000
2,500
3,000
75,500

94.10.4310.00
94.10.4385.00
94.10.4400.00

Commodities
Computers & Software
Supplies - General
Supplies - Office
Total Commodities

-

-

-

-

5,000
8,000
1,000
14,000

94.10.4540.00
94.10.4560.00
94.10.4570.00

Other Charges
Insurance
Memberships & Subscriptions
Miscellaneous
Total Other Charges

-

-

-

-

2,000
2,000
15,500
19,500

94.90.4001.00

Total Budget Request

$

-

$

-

FY 2027 Proposed Budget

$

120,000 $

120,000 $

240,000

Page 86
Page 102 of 110

TOWN OF JOHNSTOWN
ANNUAL BUDGET
FY 2027
RECREATION CENTER FUND SUMMARY
Personnel
Services
Rec Center Fund
Totals

Contract
Services

Commodity

505,000

-

-

$

192,855

0.00%

0.00%

505,000

100.00%

FY 2027 Proposed Budget

$

-

0.00%

$

-

505,000

Ending Fund Balance
100.00%

$

-

697,855

$

-

-

Total

$

$

-

505,000

Debt
Service

Total Cash Available

0.00%

505,000

-

Capital
Outlay

505,000

% of Total Budget

$

Other
Charges

$

$

-

Total
Operating
Costs

0.00%

100.00%

Page 87
Page 103 of 110

Recreation Center Fund
2025
Actuals

RECREATION CENTER FUND REVENUES
96.01.3999.00 Transfer In

2026
Jan - Aug
Actuals

2026
Adopted
Budget

2026
Estimated

2027
Proposed

505,000
505,000

655,000
655,000

655,000
655,000

655,000
655,000

505,000
505,000

505,000 $

655,000 $

655,000 $

655,000 $

505,000

Unrestricted Cash Balance Forward (Beg. Fund Bal.)

$

192,855

Total Anticipated Funds Available

$

697,855

Subtotal
Total Fund Revenues

$

FY 2027 Proposed Budget

Page 88
Page 104 of 110

Recreation Center Fund
Acct.
No.

2026
Jan - Aug
Actuals

2025
Actuals

Account Title

2026
Adopted
Budget

2026
Estimated

2027
Proposed

Contractual Services
96.90.4135.00 Other Contractual Services
Total Contractual Services

476,089
476,089

375,000
375,000

505,000
505,000

505,000
505,000

505,000
505,000

Capital - $5,000/item min.
96.90.4830.00 Equipment
Total Capital

-

-

150,000
150,000

150,000
150,000

-

655,000 $

655,000 $

Total Budget Request

$

476,089 $

375,000 $

FY 2027 Proposed Budget

505,000

Page 89
Page 105 of 110

BOND DEBT SERVICE
Town of Johnstown
Water Revenue Bonds Series 2024
(Final August 20, 2024)
Period
Ending
12/01/2024
06/01/2025
12/01/2025
06/01/2026
12/01/2026
06/01/2027
12/01/2027
06/01/2028
12/01/2028
06/01/2029
12/01/2029
06/01/2030
12/01/2030
06/01/2031
12/01/2031
06/01/2032
12/01/2032
06/01/2033
12/01/2033
06/01/2034
12/01/2034
06/01/2035
12/01/2035
06/01/2036
12/01/2036
06/01/2037
12/01/2037
06/01/2038
12/01/2038
06/01/2039
12/01/2039
06/01/2040
12/01/2040
06/01/2041
12/01/2041
06/01/2042
12/01/2042
06/01/2043
12/01/2043
06/01/2044
12/01/2044
06/01/2045
12/01/2045
06/01/2046
12/01/2046
06/01/2047
12/01/2047
06/01/2048
12/01/2048

Principal

Coupon

Interest

Debt
Service

365,000

5.000%

1,455,000

5.000%

1,525,000

5.000%

1,600,000

5.000%

1,685,000

5.000%

1,765,000

5.000%

1,855,000

5.000%

1,950,000

5.000%

2,045,000

5.000%

2,145,000

5.000%

2,255,000

5.000%

2,365,000

5.000%

2,485,000

5.000%

2,610,000

5.000%

2,740,000

5.000%

2,875,000

5.000%

3,020,000

5.000%

3,170,000

5.000%

3,330,000

5.000%

3,495,000

5.000%

3,670,000

5.000%

3,855,000

5.000%

4,050,000

5.000%

4,250,000

5.000%

4,465,000

5.000%

830,875
1,616,500
1,616,500
1,580,125
1,580,125
1,542,000
1,542,000
1,502,000
1,502,000
1,459,875
1,459,875
1,415,750
1,415,750
1,369,375
1,369,375
1,320,625
1,320,625
1,269,500
1,269,500
1,215,875
1,215,875
1,159,500
1,159,500
1,100,375
1,100,375
1,038,250
1,038,250
973,000
973,000
904,500
904,500
832,625
832,625
757,125
757,125
677,875
677,875
594,625
594,625
507,250
507,250
415,500
415,500
319,125
319,125
217,875
217,875
111,625
111,625

1,195,875
1,616,500
3,071,500
1,580,125
3,105,125
1,542,000
3,142,000
1,502,000
3,187,000
1,459,875
3,224,875
1,415,750
3,270,750
1,369,375
3,319,375
1,320,625
3,365,625
1,269,500
3,414,500
1,215,875
3,470,875
1,159,500
3,524,500
1,100,375
3,585,375
1,038,250
3,648,250
973,000
3,713,000
904,500
3,779,500
832,625
3,852,625
757,125
3,927,125
677,875
4,007,875
594,625
4,089,625
507,250
4,177,250
415,500
4,270,500
319,125
4,369,125
217,875
4,467,875
111,625
4,576,625

48,632,625

113,657,625

65,025,000

Annual
Debt
Service
1,195,875
4,688,000
4,685,250
4,684,000
4,689,000
4,684,750
4,686,500
4,688,750
4,686,250
4,684,000
4,686,750
4,684,000
4,685,750
4,686,500
4,686,000
4,684,000
4,685,250
4,684,250
4,685,750
4,684,250
4,684,500
4,686,000
4,688,250
4,685,750
4,688,250
113,657,625

Page 106 of 110

Town of Johnstown
Debt Service Requirements
Enterprise Activities
September 2021

Wastewater Revenue Bonds

Year
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
2047
2048
2049
2050
2051

Principal
$

$

- $
0
810,000
855,000
900,000
940,000
990,000
1,040,000
1,090,000
1,145,000
1,205,000
1,265,000
1,315,000
1,365,000
1,420,000
1,475,000
1,535,000
1,600,000
1,660,000
1,730,000
1,800,000
1,870,000
1,945,000
2,020,000
2,105,000
2,185,000
2,275,000
2,365,000
2,460,000
2,560,000
2,660,000
46,585,000 $

Interest
488,287
1,953,150
1,953,150
1,912,650
1,869,900
1,824,900
1,777,900
1,728,400
1,676,400
1,621,900
1,564,650
1,504,400
1,453,800
1,401,200
1,346,600
1,289,800
1,230,800
1,169,400
1,105,400
1,039,000
969,800
897,800
823,000
745,200
664,400
580,200
492,800
401,800
307,200
208,800
106,400
36,109,087 $

Total
Payment
488,287
1,953,150
2,763,150
2,767,650
2,769,900
2,764,900
2,767,900
2,768,400
2,766,400
2,766,900
2,769,650
2,769,400
2,768,800
2,766,200
2,766,600
2,764,800
2,765,800
2,769,400
2,765,400
2,769,000
2,769,800
2,767,800
2,768,000
2,765,200
2,769,400
2,765,200
2,767,800
2,766,800
2,767,200
2,768,800
2,766,400
82,694,087

$

Principal
Balance
46,585,000
46,585,000
45,775,000
44,920,000
44,020,000
43,080,000
42,090,000
41,050,000
39,960,000
38,815,000
37,610,000
36,345,000
35,030,000
33,665,000
32,245,000
30,770,000
29,235,000
27,635,000
25,975,000
24,245,000
22,445,000
20,575,000
18,630,000
16,610,000
14,505,000
12,320,000
10,045,000
7,680,000
5,220,000
2,660,000
0

Page 107 of 110

Parish House Museum Continuous Operating Expenses

•
•
•
•
•

•

Total

Building & Grounds Maintenance
$500
Janitorial Supplies
$400
Parish House contents and liability insurance
$2,575
o 3 to 4% / year annual increase
Wired Impact
$2,650
o Currently paid via MOU
Service Agreements
$1,200
o Past Perfect - $700 / year
o MS Office
$25
o Anti-Virus protection $150
o Cloud Storage $25
o MailChimp Services $100
Annual Memberships
$175
o AASLH $100
o (American Association for State
And Local History $100
 Allows us to reduce our Past Perfect annual premium
o CWAM $75
 Colorado Wyoming Association of Museums
 Allows us to apply for grants

$7,500

Page 108 of 110

12. Financial Commitment. On the condition that the JHS is in substantial compliance
with the terms of this MOU, the Town agrees to provide the following:
a. Subject to annual appropriation by the Town Council, at its discretion, an annual
stipend for employees and operations in the amount of $72,450. With an annual 5%
increase for payroll expenses.
b. $7,500 for operating expenses, including Wired Impact, insurance policies and
continued operating expenses.
c. Utilities for the Facility;
d. Maintenance and repairs for the Facility
e. A security system for the Facility. The Town shall have sole discretion in
determining the appropriate system and setup for the property.

Page 109 of 110

JHS’s Progress 2025-2026 (since we’ve been under the MOU)
•
•
•
•
•

•

Breeze Digitization Project (in progress) we raised $16,000 for this project and will have the Breeze
digitalized up to 1995 by the end of the year.
Backlog of video and audio-taped oral histories being transcribed by volunteers
Annual Events
o BBQ Day – Booth in park and parade float, PH tours, Cemetery Crawl – October, Annual
Membership Meeting – November, Themed Holiday Open Houses – December
Other Events
o An Evening with Andrew Schroeder
250/150 Centennials Projects
o Parade float
o Library exhibit 100th anniversary of the GW Sugar Co opening, Family History Workshop (Aug
2026), A Tribute To Johnstown – 50th Anniversary Edition (in progress)
Two added part-time employees
o Revamped website and social media (FB, IG) with dedicated staff to keep it updated
o Parish House backlog of artifact donations being processed from past years
o Organization of files, rearrange to maximize storage space at PH
o Re-engagement with patrons with artifacts on loan to PH

Page 110 of 110