The Docket · Government Meeting · DKT-2026-000715

On the agenda: Dekalb meeting — data center (Aug 17)

Past ⚠ Agenda Watch Dekalb, Illinois · Monday, August 17, 2026 — 4 weeks ago

About this record

The published agenda for this August 17 meeting contains: "data center", "Data Center". The meeting has passed; the record and its outcome live here permanently.

WhenMonday, August 17, 2026
Check the agenda document for the meeting time.

WhereDekalb, Illinois

Money$43,294,275 was at stake

On the record“data center”“Data Center”

The agenda, word for word

Government public record — the full text of the published document, archived August 14, 2026. Gold highlighting of key terms is ours, not the original’s. Read the original document ↗

47 pages · scroll to read

Page 1 of 47

SPECIAL JOINT MEETING
OF THE
CITY COUNCIL
&
FINANCE ADVISORY COMMITTEE
AUGUST 17, 2026
7:00 P.M.
DeKalb Public Library
Yusunas Meeting Room
309 Oak Street
DeKalb, Illinois 60115
In accordance with Chapter 2, “City Council,” Section 2.04, “Council Meetings,” individuals who wish to address the
City Council during this meeting must register with the City Clerk or Recording Secretary prior to the meeting’s start by
completing a Speaker Request Form. Each speaker will be allotted a maximum of three (3) minutes for public comment.
Additional details regarding the public comment process are available on the Speaker Request Form.

A. CALL TO ORDER
1. City Council Committee of the Whole Call to Order and Roll Call.
2. Finance Advisory Committee Call to Order and Roll Call.
B. APPROVAL OF AGENDA
C. PUBLIC PARTICIPATION
D. CONSIDERATIONS
1. Consideration of Key Assumptions for the Fiscal Year 2027 City Budget.
E. ADJOURNMENT

Notice of a Special Meeting of the City Council and Finance Advisory Committee for August 17,
2026, at 7:00 p.m., called pursuant to Chapter 2 “City Council”, Section 2.05 “Special Meetings”,
of the Municipal Code of the City of DeKalb, Illinois.

Assistive services, including hearing assistance devices, available upon request.

Page 2 of 47

SPECIAL JOINT MEETING
OF THE
CITY COUNCIL
&
FINANCE ADVISORY COMMITTEE
AUGUST 17, 2026
7:00 P.M.
DeKalb Public Library
Yusunas Meeting Room
309 Oak Street
DeKalb, Illinois 60115
A. CALL TO ORDER
1. City Council Committee of the Whole Call to Order and Roll Call.
2. Finance Advisory Committee Call to Order and Roll Call.
B. APPROVAL OF AGENDA
C. PUBLIC PARTICIPATION
D. CONSIDERATIONS
Consideration of Key Assumptions for the Fiscal Year 2027 City Budget.
City Manager’s Summary: At this point in the City’s fiscal year (which runs with the calendar year),
the City staff have sifted through the Annual Comprehensive Financial Report (ACFR) for 2025,
published in mid-June 2026, which reports financials for the fiscal year that ended on December
31, 2025. Additionally, the City staff have studied financial trends gleaned from state-shared
revenue reports since January 2026. Forecasting 2027 revenues from these records is very
speculative each year, in no small part because state reports of key revenues collected locally
and remitted to the state (e.g., 1% sales tax, local use tax, state income tax, and home rule tax)
are received by the City after a typical two to three month interval. In brief, our City officials are
looking at key income categories that reflect consumer spending in April and May of 2026.
Nevertheless, our financial staff are accustomed to the revenue forecasting challenges and have
developed working predictions for FY2027 City revenues impacting spending by the City’s
operating departments. Some attention will also be given to forecasted operational spending as
well as the general capital funds, which support local infrastructure and City fleets.
GENERAL FUND OVERVIEW
A. General Fund Revenue Assumptions
Although all General Fund revenue line items have been analyzed year-to-date, the principal
assumptions will need to be further reviewed as general revenues are recorded throughout the
third quarter of 2026. The table below identifies the major General Fund revenue sources, which
comprise $43,294,275 or 74.33% of the total projected General Fund revenues:

Page 3 of 47

City Council Regular Meeting Agenda
August 10, 2026
Page 2 of 15

Table 1
Major General Fund Revenues - 2027
FY2023

FY2024

Actual

FY2025

% of
Total

FY2026

FY2027

2027/2026

Proposed

Amt
Chge*

FY27 Rev

4,903,669

8.36%

Fire Pension Levy

3,865,258

Actual
Budget
Property Taxes
4,210,990
4,545,033
4,903,669

Police Pension Levy

3,245,669

3,503,961

3,781,933

4,075,370

6.95%

Total
Sales & Use Taxes

7,110,927

7,714,951

8,326,966

8,979,039

15.31%

State Sales Tax

6,976,228

7,190,557

8,324,279

8,184,170

8,823,736

639,566

15.05%

Home Rule Sales Tax

8,859,855

8,731,654

10,101,280

10,192,628

10,959,382

766,754

18.69%

Municipal Utility Tax

2,723,375

3,601,545

4,754,039

4,991,741

237,702

8.51%

784,604

1,250,000

465,396

2.13%

Gross Receipts Taxes
4,050,136
Other Income
Investment Interest

1,242,953

1,615,829

Federal – ARPA

1,837,285

1,194,389

0.00%

SAFER

908,602

925,943

114,774

767,307

0.00%

State Income Tax

6,435,093

6,842,062

7,266,073

7,356,148

7,523,070

166,922

12.83%

1,494,128

Intergovernmental

Summary
Total Major Revenues

36,094,318

37,816,930

39,677,636

41,017,935

43,294,275

74.33%

Other Rev Sources

13,244,945

14,740,940

13,371,627

14,188,588

15,354,037

25.67%

Total Gen Fund Rev

49,339,263

52,557,870

53,049,263

55,206,523

58,648,312

100.00%

Page 4 of 47

City Council Regular Meeting Agenda
August 10, 2026
Page 3 of 15

a) Police and Fire Property Tax Levies. The 2026 Spring session of the Illinois state legislature
failed, once again, to produce a bill that would address the long-term structural problem in the
unfunded state pension obligations. Even the rumored possibility of bringing the assets of the
Police and Fire downstate public safety pension funds to a 90% funding level by 2050 or 2055
instead of 2040 through an agreed bill did not come to a vote. As a result, no state legislative
action in the veto session this fall will alter the City’s actuarial responsibilities as laid out in the
annual actuarial reports for the active and retired “lives” covered by the City’s police and fire
pension boards. There will be an upward spike in the City’s pension obligations, partly owing
to new hires but primarily owing (in 2026) to the imperatives of the closed amortization system.
The City will meet 100% of its current pension obligations, but the City levies will not cover
the entirety of that obligation. The balance will be paid from other General Fund revenues as
indicated in the table below:
Table 2
Actual City Pension Funding and Pension Obligations
2024 Actuarial
2024 Levy
Obligation
Funding
Shortfall*
$5,343,974
$4,215,632
$1,128,342

Fire Pension
Police Pension

Shortfall %
21.11%

$4,130,481

$3,507,827

$622,654

15.07%

$9,474,455

$7,723,459

$1,750,996

18.48%

7.25%

8.49%

Fire Pension

2025 Actuarial
Obligation
$5,802,043

2025 Levy
Funding
$4,552,883

Shortfall*
$1,249,160

Shortfall %
21.53%

Police Pension

$4,615,568

$3,788,453

$827,115

17.92%

$10,417,611

$8,341,336

$2,076,275

19.93%

9.95%

8.00%

Fire Pension

2026 Actuarial
Obligation
$6,010,761

2026 Levy
Funding
$4,903,669

Shortfall*
$1,107,092

Shortfall %
18.42%

Police Pension

$4,858,896

$4,075,370

$783,526

16.13%

$10,869,657

$8,979,039

$1,890,618

17.39%

Total
Increase over PY

Total

4.34%

7.65%

Fire Pension

2027 Actuarial
Obligation
$6,361,700

2027 Levy
Funding
$4,903,669

Shortfall*
$1,458,031

Shortfall %
22.92%

Police Pension

$5,073,899

$4,075,370

$998,529

19.68%

$11,435,599

$8,979,039

$2,456,560

21.48%

5.21%

0.00%

Increase over PY

Total
Increase over PY

*To be paid from General Fund revenues other than property taxes

In terms of the total General Fund revenues, in 2003 about 12% of all operating revenues
were dedicated toward state Fire and Police pensions; the total in 2027 will be 19.50%.
The recent trend in combined City pension funding is shown in the graphic on the following
page:

Page 5 of 47

City Council Regular Meeting Agenda
August 10, 2026
Page 4 of 15

City of DeKalb's Commitment to Fund Police and Fire
Pension Obligations
$170,340,341

$178,742,258

$93,549,501

2021

$186,468,741

$94,629,197

2022

$199,344,413

$98,504,265

2023

$204,826,140

$105,321,467

2024

$214,348,379

$104,181,410

$104,233,841

2025

2026

Combined Police and Fire Pension Liability Amount
Combined Police and Fire Pension Unfunded Amount

In 2026, the unfunded liabilities by fund according to the actuarial valuations from Foster &
Foster are as follows:
Fire: $58,179,880 (46.4% funded, up from 44% in 2025)
Police: $46,053,961 (56.5% funded, up from 54.4% in 2025)
Total: $104,233,841 (the total in 2025 was $104,181,410)
With a fiduciary obligation of such enormous magnitude, it is inescapable that the City’s annual
contribution is like paying only interest on an extraordinary credit card debt.
As noted in the past eight DeKalb City budgets, the solution is beyond local municipal
resources. Across the state, the estimated total of unfunded state Fire and Police pension
liabilities is over $1 billion. The answer, which can’t come soon enough, is a different
amortization model. Amortizing a pension system as if every obligation needs to be paid on a
certain date – whether 2050 or 2040 – is politically and fiscally foolhardy.
The resolution of this fiscal challenge rests with the State of Illinois and will require the
collaboration of the Associated Fire Fighters of Illinois (AFFI), Fraternal Order of Police (FOP),
municipalities across the state (aligned with the Illinois Municipal League (IML)), and the
Illinois legislature. Negotiations within and between such large, vested interests need to begin
– the outcome will be years away, but the clock is ticking.
The City’s operating reserve will diminish as the annual pension obligation increases and the
City meets the 100% funding target each year. It is estimated that the City’s General Fund
reserve will steadily diminish over the next 5 years to a point where it will no longer exceed
the policy threshold of 25% of the annual General Fund expenditures (see Table 3). This trend
is aggravated by annual transfers from the General Fund reserve to pay for streets, vehicles,
etc. because of the lack of sufficient general capital revenues.

Page 6 of 47

City Council Regular Meeting Agenda
August 10, 2026
Page 5 of 15

Table 3

Further, the reduction in operating reserve will also accelerate if the City Council wishes to
flat-line or diminish the out-of-pocket taxes paid by local residents and businesses. Although
the annual, in-depth levy discussion is several months away, working assumptions are needed
at this early date because of the importance of property tax as a general revenue for the City.
The City’s emphasis on local property tax reduction, spearheaded in recent years by Mayor
Barnes, has informed the proposed levies highlighted in the list of major General Fund
revenues herein. The City has provided leadership since 2018 when the Council realized the
community was at an economic crossroad: if unaddressed, the property tax burden on local
businesses, homeowners, and renters alike would put DeKalb in a non-competitive economic
position. At that time, DeKalb’s “aggregate tax rate” combining the rates of all local taxing
bodies was nearly 20% higher than the aggregate rates of the City’s nearest geographical
competitors, which averaged about $9.0009 per $100 EAV. The progress, led by the City of
DeKalb in reducing the aggregate property tax rate, is shown in the following table:
Year
2019
2020
2021
2022
2023
2024
2025

Aggregate Rate
11.65014
11.49927
11.06394
10.11155
9.41278
7.96687
7.89880

Page 7 of 47

City Council Regular Meeting Agenda
August 10, 2026
Page 6 of 15

THE PROPERTY TAX PROCESS

WHERE YOUR TAXES GO

GROWTH IN EAV HELPS LOWER TAXES

More than any other reason including the substantial “equalization factors” applied to the EAV
of properties in DeKalb Township in recent years, the ability of local taxing bodies to realize
the benefit of new construction in their levy decisions while lowering their property tax rates is
due to the continuing development of industrial values on DeKalb’s southside. The impact of
Meta alone on local taxing bodies is portrayed in the table that follows:
Table 4
Meta Tax Contributions
2023
2024
197,515,525
394,479,735
2023
2024
Taxing Body
Levy Year
Levy Year
DeKalb C.U.S.D #428
7,111,507
19,060,957
DeKalb County
1,127,593
3,106,567
City of DeKalb
1,016,194
2,457,056
Kishwaukee College
732,348
2,165,141
DeKalb Park District
1,938,750
DeKalb Public Library
445,757
1,204,781
Afton Township Road & Bridge
340,235
765,409
Kishwaukee Water Reclamation District
119,193
298,503
DeKalb County Forest Preserve
80,247
227,220
Afton Township
99,031
198,344
Total*
11,072,105
31,422,728
Levy Year
Taxable Value (EAV) with Abatements

*Excludes Afton-Pierce Multi Twp

2025
839,392,838
2025
Levy Year
18,549,744
2,797,649
2,424,022
2,109,947
1,918,047
1,188,609
753,281
270,496
204,686
195,433
30,411,915

Total
44,722,208
7,031,809
5,897,272
5,007,436
3,856,797
2,839,147
1,858,925
688,192
512,153
492,808
72,906,748

Page 8 of 47

City Council Regular Meeting Agenda
August 10, 2026
Page 7 of 15

Table 4 shows that Meta’s strong EAV growth has levelled with full occupancy and full
assessment, but the valuation and taxes Meta has generated will continue indefinitely to
provide unparallelled support for the services of our local taxing bodies.
In fact, in the following table it is clear that if the Meta data center had not been located in
DeKalb, then the recent City levies would have severely impacted local taxpayers:
Homeowner Example
2024 EAV
Township Muliplier
2025 EAV
Less Homestead Exemption
Net Taxable Value

$
$
$
$

143,576
1.0951
157,230
6,000
151,230

City of DeKalb Without Meta Data Center
Levy
EAV
Tax Rate ( Levy/EAV )
Homeowner Taxable Value
Homeowner Tax Due

$
$

Levy
EAV
Tax Rate ( Levy/EAV )
Homeowner Taxable Value
Homeowner Tax Due

$
$

8,979,039
582,871,034
1.5405%
151,230
2,330

City of DeKalb With Meta Data Center

$
$

8,979,039
1,422,263,872
0.6313%
151,230
955

The same proportional impacts are telegraphed across all local taxing body levies. As
developments such as Kraft Heinz, Goodyear (Project Midwest), and Pilot reach occupancy,
the City’s industrial and commercial EAV totals will spike again beyond the annual increase
that comes from the Township equalization factor.
As shown in Table 2 (Page 3), the City Manager has proposed no increase in the City’s
2026 property tax levies. To meet the City’s interest on its state pension debt, either the
levies need to annually increase by about 7% or some combination of levy increase and
contribution from other General Fund revenues needs to make up the difference. In 2025, the
City’s levy funding increased by 7.65%, which reduced the transfer from the City’s reserve but
resulted in an out-of-pocket increase in taxes that property owners paid to the City, after a
reduction in City taxes paid in 2024. In the three-legged formula for calculating tax rates that
are applied against local property values to establish the taxes due, the telling factor was the
final City-wide EAV (estimated in October 2025 to be a little higher) and the high equalization
factor (9.51%) that raised every DeKalb property’s value considerably in 2025.
The following charts show the calculations behind the recommendation to hold the line on the
City’s levy in 2026 until new industrial values hit the City’s overall EAV:

Page 9 of 47

City Council Regular Meeting Agenda
August 10, 2026
Page 8 of 15

Option A

Option B

Option C

Goal:

2025 Rate

Flat Taxes

Method:

Adjust Levy

Higher EAV

No Levy increase/Lower Rate

2023

2024

2025

2026

$7,723,448

$8,341,563

$8,979,179

$9,607,722

$9,652,617

$8,979,179

$952,383,378 $1,339,235,605 $1,422,263,872

$1,521,822,343

$1,528,933,662

$1,521,822,343

0.81096

0.62286

0.63133

0.59003

9.41278

7.96687

7.89880

8.62%

7.82%

7.99%

$618,115

$637,616

$628,543

$673,438

New EAV 7% EF x 2025 Rate
Equals New Levy Amt

New EAV 7.5% EF x 2025 Rate
Equals New Levy Amount

No levy incr/EAV at 7% EF

City of DeKalb
Equalization
New EAV Homestead
Factor

Levy Year

Base EAV

Final EAV

DeKalb Rate

DeKalb Tax

2023

$114,293

1.0953

$125,185

($6,000)

$119,185

0.81096

$966.54

2024

$125,185

1.1469

2025

$143,575

1.0951

$143,575

($6,000)

$136,575

0.62286

$850.67

$157,229

($6,000)

$151,229

0.63133

$954.75

2026 Option C

$157,229

1.0700

$168,235

($6,000)

$162,235

0.59003

$957.23

2026 Option A

$157,229

1.0700

$168,235

($6,000)

$162,235

0.63133

$1,024.24

2026 Option B

$157,229

1.0750

$169,021

($6,000)

$163,021

0.63133

$1,029.20

Taking a very conservative position, in the charts above the City EAV calculation for 2026
increases only by the Township equalization factor, and not by any new construction value.
The recommended City levy option is Option C.
b) State Sales Tax and Home Rule Sales Tax. Both categories of sales taxes were again strong
in 2025 according to the June audit. It is expected that in 2027 the City’s 1% sales tax will
increase by about $291,350 over the projected year-end 2026 total of $8,532,386 (3.4%). The
home rule tax total ($10,959,382) is expected to be about $272 per capita.

c) Municipal Utility Tax. This category includes electric (ComEd), and natural gas (Nicor) tax

receipts. The tax is based on kilowatt hours (electric) and therms (gas). The 2027 increase
over 2026 is expected to be about $237,702 (5%).

Municipal Utility Tax

4,991,741

4,754,039
2,463,149

3,601,545

4,754,039

4,050,136

2,723,375

ACTUAL

AMENDED

2022

2023

2024

2025

2026

PROJECTED PROPOSED
2026

2027

Page 10 of 47

City Council Regular Meeting Agenda
August 10, 2026
Page 9 of 15

d) State Income Tax. This tax is allocated on a per capita basis by the State of Illinois. The
population number used since 2022 is 40,290. The projected income is about $186.72 per
capita, drawing from IML estimates and recent trends. Municipal distributions are made from
the Illinois Treasurer’s Local Government Distributive Fund (LGDF). From the 1990s to 2011,
municipalities received about 10% of the total annual fund proceeds. Since that time, the state
legislature has consistently dipped into that 10% to balance the state budget. Currently,
municipal governments annually split 6.47% of the LGDF revenues on a per capita basis. In
2026, the Pritzker budget proposal included a further reduction to an overall 6.47% of the
annual state proceeds, eliminating any natural growth in locally distributed LGDF proceeds,
but the legislature did not support the recission in the face of stiff municipal and IML resistance.
B. General Fund Expenditure Assumptions

a) Personnel. In recent years, approximately 80% of all General Fund expenditures – including
transfers out and debt service – relate to the City’s personnel salaries, wages, and benefits
(including insurance and pensions). The total full-time equivalents for the City’s operating
departments, including the Water Department, are shown in the following tables:
Table 5

City Manager's Office
Human Resources Department
Finance Department
Information Technology Department
Police Department
Fire Department
Public Works Department*
Water Operations Department
Community Development Dept
Total
Full-Time Equivalents (FTE)

2024
FT
PT
5
0
3
1
6
0
3
1
95
8
73
0
28
17
11
1
7
0
231
28
245

2025
FT
PT
4
0
4
1
6
0
3
1
98
7
76
0
29
15
11
1
7
0
238
25
250

2026
FT
PT
5
0
4
0
6
0
4
1
98
6
83
0
30
14
11
1
7
0
248
22
259

*Public Works Includes Administration, Support, Streets, Transit, Airport, and Engineering

2027
FT
PT
5
0
4
0
6
0
4
1
99
6
86
0
32
14
11
1
7
0
254
22
265

Page 11 of 47

City Council Regular Meeting Agenda
August 10, 2026
Page 10 of 15

Table 6
Police (FT Sworn)
Fire (Union FF/P & Officers)

2024
73
68

2025
75
71

2026
75
78

2027
75
81

For decades, the Water Division has been incorporated with the Street Division under one
operating department – the Public Works Department. Practically speaking, this has been
reasonable and useful because the two have shared the same operational compound on
Market Street since the 1980s, and because Street and Water employees regularly share
equipment and collaborate on labor-intensive projects throughout the year. However, for
budgeting purposes, the operational interchangeability has led to the blending of funds and
expenses including the Water enterprise funds. The proposed FY2027 Budget will separate
water revenues and general revenues in the following manner:
 100% of the Public Works Director’s salary and benefits will be paid from the General Fund;
 100% of the new Public Works maintenance position will be paid from the General Fund.

The Water Fund will continue to “purchase” some of the time of employee positions that
regularly contribute services to the Water Department. This will include hours from such
diverse City occupations as Human Resources employees involved in hiring and promotional
processes and all the various City benefit packages (including health insurance); Finance
employees who serve paying Water customers and account for Water revenues; some hours
from various employee classifications in the street and engineering realms; and limited hours
from management classifications regularly involved in planning Water system projects,
prospecting for state or federal construction grants, collaborating on budgets, etc. Public
Works will include engineering services going forward and will fill a longstanding vacancy in
the fourth quarter of 2027.
Three of the proposed new hires in 2027 are firefighters to complete the hiring presently
underway to bring the new Fire Station 4 to a full complement (4 FF/PM and I Lt.). Since
opening, the station has operated as a “jump company” of three rather than five to ease the
fiscal transition. A federal “SAFER” (Staffing for Adequate Fire and Emergency Response)
grant will provide $767,307 in FY2027 to offset Fire Department hiring and training costs.
With respect to wages and salaries, by contract AFSCME Local 813 employees will receive a
3% increase in 2027. Additionally, DeKalb IAFF Local 1236 members will receive a 2.5%
increase in 2027. The City administration and Fraternal Order of Police (FOP) Lodge 115 have
opened negotiations for a successor collective bargaining agreement to replace the present
contract which expires on December 31, 2026, but the final wage agreement will not be known
for a number of weeks. Union employees will also receive wage adjustments as they progress
through a number of annual wage steps on the anniversary of their appointment or promotion.
Health Insurance. Since 2008 the City has been a member of the Intergovernmental
Personnel Benefits Cooperative (IPBC), which is a pooled arrangement with other Illinois
communities for the provision of health insurance. The IPBC provides economies of scale to
over 180 member bodies in terms of the reduction of administrative costs. The City’s
relationship with the IPBC also allows the City to budget for known monthly payments rather
than the riskier approach of annually setting aside larger sums for the payment of direct health
claims as a self-insured entity.

Page 12 of 47

City Council Regular Meeting Agenda
August 10, 2026
Page 11 of 15

Risk pooling protects against extreme swings in annual insurance costs but does not
altogether protect an entity from its own “experience” of claims. Upward adjustments are even
higher if the customer work groups experience a higher-than-average volume of claims,
particularly when such claims involve hospital care or specialist treatment.
The City of DeKalb takes a collaborative approach to its plan coverages. When unusual
increases are in the offing, all labor groups including management participate in discussions
about available options that might lower premium costs, 20% of which are paid by the
individual active employee. Such discussions were opened in early July with the City facing a
25.4% increase for its PPO plan and a 20.6% increase for its HMO plan (a high-deductible
plan is also available), the largest annual increase in over ten years.
Several options have been suggested by IPBC to meet this potential cost impact on City
employees. A new prescription plan that does not change the essential plans currently offered
to City employees will reduce costs by about 2.5%. In addition, several minor plan adjustments
with the consensus of the City’s employee groups can possibly reduce the PPO overall
increase from 25.4% to 22.8% (-2.6%), and the HMO increase from 20.6% to about 17.4%
(-3.20%). Further internal discussion is needed before the August 28 deadline for plan
changes, but the draft General Fund budget includes modified totals by department.
b) General Obligation Debt. In 2027, the City’s Ground Emergency Medical Transportation
(GEMT) Fund will resume its reimbursement of the General Fund for a portion of the overall
debt associated with Fire Station 4.
Fiscal
Year
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
Total

GO Bonds: Series 2023 and other General Fund Debt
General Fund
Assumed Assumed Assumed Total Debt
Aggregate
Debt Service* Principal
Rate
Yield
Interest
Service
Debt Service
1-Jan
1/1 & 7/1
$1,851,919
$1,851,919
$1,862,841
$135,656
$135,656
$1,998,497
$1,861,121
$195,000
5.00%
4.14%
$205,625
$400,625
$2,261,746
$1,863,782
$205,000
5.00%
4.09%
$195,625
$400,625
$2,264,407
$1,865,256
$215,000
5.00%
4.05%
$185,125
$400,125
$2,265,381
$1,458,244
$225,000
5.00%
4.00%
$174,125
$399,125
$1,857,369
$1,457,211
$235,000
5.00%
4.01%
$162,625
$397,625
$1,854,836
$1,458,000
$245,000
5.00%
4.07%
$150,625
$395,625
$1,853,625
$260,000
5.00%
4.12%
$138,000
$398,000
$398,000
$275,000
5.00%
4.16%
$124,625
$399,625
$399,625
$290,000
5.00%
4.21%
$110,500
$400,500
$400,500
$300,000
5.00%
4.35%
$95,750
$395,750
$395,750
$320,000
5.00%
4.35%
$80,250
$400,250
$400,250
$335,000
5.00%
4.59%
$63,875
$398,875
$398,875
$350,000
5.00%
4.59%
$46,750
$396,750
$396,750
$370,000
5.00%
4.75%
$28,750
$398,750
$398,750
$390,000
5.00%
4.75%
$9,750
$399,750
$399,750
$13,678,374 $4,210,000
$1,907,656 $6,117,656 $19,796,030

*Includes Series 2010C, 2012A, 2019, and 2020

Page 13 of 47

City Council Regular Meeting Agenda
August 10, 2026
Page 12 of 15

c) General Fund Summary. In the draft 2027 Budget, “natural” revenues balance “natural”
operating expenses:

Starting Fund Balance
Revenues
Property Taxes
Sales & Use Taxes
Gross Receipts Taxes
Intergovernmental
ARPA Grant
SAFER Grant
All Other (Inc. Income Tax)
Licenses & Permits
Service Charges
Fines
Other Income
General Fund Operating Revenue
Transfer from GEMT Fund
Transfer from Transportation Fund
Transfer from SSA #3 Fund
Transfer from SSA #4 Fund
Transfer from SSA #6 Fund
Transfer from SSA #14 Fund
Transfer from CDBG Fund
Transfer from Water Fund
Transfer from Refuse Fund
Transfer from Health Ins Fund
Operating Revenues
Expenses
Personnel
Commodities
Contractual Services
Equipment
Debt Service *
General Fund Operating Expenditures

Amended Budget
2026
$

Projected Projected Budget Projected Budget Projected Budget
2026
2027
2028
2029

34,803,657

$34,803,657 $

34,162,448 $

32,036,824 $

29,730,463

8,979,039
23,214,907
5,400,353

8,979,179
23,192,899
5,400,353

8,979,178
24,367,811
5,670,371

9,607,720
25,379,988
6,069,710

10,280,261
26,437,099
6,500,997

767,307
8,768,691
706,100
4,866,445
502,297
1,375,605
54,580,744
111,910
500
500
500
500
77,297
279,500
155,072

767,307
8,623,617
826,900
4,379,686
459,203
1,824,025
54,453,169
111,910
500
500
500
500
77,297
279,500
155,072

358,076
9,371,461
957,900
4,591,008
475,834
1,838,791
58,650,488
1,000,000
117,575
500
500
500
500
77,297
279,500
162,923

9,650,055
957,900
4,674,345
483,660
1,843,969
60,828,286
750,000
120,515
500
500
500
500
77,297
279,500
166,996

55,206,523

55,078,947

767,307
9,216,981
957,900
4,509,469
468,161
1,828,681
56,765,859
1,000,000
114,708
500
500
500
500
77,297
279,500
158,949
250,000
58,648,312

60,289,782

62,224,593

45,070,246
1,155,125
4,877,697
184,450
508,538
51,796,056

44,832,067
1,180,663
4,674,775
150,270
498,538
51,336,313

48,686,385
1,134,682
5,052,157
161,450
498,420
55,533,094

51,450,420
1,219,250
5,069,825
174,047
498,042
58,411,584

54,385,431
1,243,633
5,159,198
177,512
502,335
61,468,109

2,333,842

1,857,369

1,854,836

57,866,936
781,376
34,943,824 $

60,268,953
20,829
32,057,653 $

63,322,945
(1,098,352)
28,632,111

120,000
500,000
275,000
87,000
1,250,000
575,000
100,000
2,907,000
(2,125,624)
60,773,936
32,036,824
52.71%

200,000
285,000
92,190
1,250,000
500,000
2,327,190
(2,306,361)
62,596,143
29,730,463
47.50%

200,000
300,000
94,955
1,250,000
500,000
2,344,955
(3,443,307)
65,667,900
26,287,156
40.03%

Transfer to Motor Fuel Tax Fund
Transfer to Debt Service Fund
2,333,842
2,333,842
Transfer to Capital Projects Fund
1,850,000
1,850,000
Transfers to Capital Equipment Fund
200,000
200,000
Operating Expenses
56,179,898
55,720,156
Operating Net Change
(973,375)
(641,209)
Preliminary Fund Balance
$
33,830,284 $ 34,162,448 $
Capital Transfers to Fund 400/Fund 420
BS&A ERP Software Upgrade (Fund 400)
Building Upgrades (City Hall/Fire) (Fund 400)
IT (City Server Infrastructure Upgrade) (Fund 400)
Police Software (Peregrine CAD) (Fund 400)
Street Maintenance (Fund 400)
Vehicles (PD & PW) (Fund 420)
Police CAD Upgrade (Fund 420)
Subtotal:
Total Net Change--General Fund Balance
Total General Fund Expenditures w/Capital
Final Projected Fund Balance
33,830,284
34,162,448
Final Fund Balance as % FY27 GF Expenditures
60.22%
61.31%

However, in FY2027, the General Fund is unbalanced by $2,125,624 needed to partially cover
a short list of 2027 capital expenses.

Page 14 of 47

City Council Regular Meeting Agenda
August 10, 2026
Page 13 of 15

As seen in the table above, the City is increasingly using its reserve funds – which are
already obligated for unfunded pensions – for capital expenses that have no other
recurring sources of funding. Specifically, included in the FY2027 “Transfers Out” are
reserve funds to beef up either the Capital Projects Fund (Fund 400) or Capital Equipment
Replacement Fund (Fund 420) for the following capital items:
Capital Project
Street Maintenance
BS&A ERP Software Upgrade
Vehicles – Police
Vehicles and Equipment – Public Works
Police Software (Peregrine/CAD/License & Maintenance)
IT (City Server Infrastructure Upgrade)
Building Maintenance/Upgrades (City Hall / Fire Station 1)

Total

Estimate
$1,250,000
$120,000
$200,000
$375,000
$187,000
$275,000
$500,000
$2,907,000

CAPITAL FUND OVERVIEW
A. Motor Fuel Tax Fund (Fund 210).
The City’s annual budget has 31 funds that accounted for a budget of $158 million in expenditures
in 2026. The City’s capital funds are high in the pecking order of City funds and are at least vaguely
known to many residents and businesses because of the broadly recognized physical impacts.
The City receives a per capita allocation of Illinois Motor Fuel Tax (MFT) revenues on a monthly
basis from a state tax on gasoline purchases. These funds can only be used for certain costs
related to street maintenance and improvement projects as set forth by the State of Illinois. The
annual MFT allotment to the City in FY2027 is projected to be flat at $1,800,000. According to the
IML, gas prices which are presently lingering around $4.30 per gallon across Illinois have not
significantly depressed the number of gallons pumped, which is the basis for the MFT calculation.
About $725,000 of the FY2027 state MFT allocation will be used to defray the City’s electrical
charges for streetlights ($425,000-+15%) and road salt purchases ($300,000-+5%). An additional
allocation for street supplies and commodities ($140,000) can be considered part of the annual
street maintenance work.
The recurring state MFT funds available for street maintenance in Fund 210 remain at
$1,000,000.
B. Capital Projects Fund (Fund 400).
The local MFT rate of 9.5 cents per gallon is split between road expenditures (7 cents), airport
expenditures (1.5 cents), and vehicle replacement (1 cent). Proceeds from the local tax on motor
fuel can be used for any public capital improvement. In FY2027, no increase is projected in the
2026 local MFT revenue estimate of $940,000.
Aside from the Fund 400 allocation for street and alley maintenance in FY2027 ($750,000), the
fund will also support the non-TIF architectural improvement program started in 2023 ($50,000),
and the annual Barb City Manor allocation ($50,000). The “natural” or recurring street and alley
maintenance budget from local MFT revenues in FY2026 is $750,000. In FY2027, Fund 400 will
support the following capital expenses:
 Street Maintenance: $2,000,000 (includes GF transfer of $1,250,000)
 BS&A ERP Software Upgrade: $120,000

Page 15 of 47

City Council Regular Meeting Agenda
August 10, 2026
Page 14 of 15
 Police Software (Peregrine): $87,000

 Misc. City Building Upgrades: $100,000

 Fire Station 1 female bathroom: $400,000

 IT (City Server Infrastructure Upgrade): $275,000

The total of all recurring state MFT monies (Fund 210) and local MFT monies (Fund 400)
dedicated toward street maintenance in FY2026 is $1,750,000 – lower than the level of
street maintenance expenditures in FY2022. The draft FY2027 Capital Budget includes an
additional transfer from the General Fund reserve of $1,250,000 to build a 2027 street
maintenance budget of $3 million, as in FY2026.
Recent annual expenditures for annual street maintenance are shown in Table 10 below:
Table 10
Street and Alley Maintenance Spending 2020-2026
2020

2021

2022

2023

2024

2025

2026*

Total

Fund 210

$ 199,108 $ 1,061,510 $ 1,000,000 $ 2,645,248 $

Fund 400

$ 793,617 $

Gen Fund

Total

$ 992,725 $ 1,383,082 $ 2,297,747 $ 2,655,248 $ 3,161,647 $ 4,500,000 $ 3,000,000 $ 17,990,449

321,572 $ 1,297,747 $

793,852 $ 1,500,000 $ 1,000,000 $ 8,199,718

10,000 $ 1,417,795 $ 1,000,000 $
-

750,000 $ 5,590,731

950,000 $ 2,000,000 $ 1,250,000 $ 4,200,000

*Budget Only

C. Capital Equipment Replacement Fund (Fund 420).
The City’s GEMT Fund has supported Fire Department vehicle and equipment needs for several
years and will continue to do so. The Police and Public Works departments rely upon the one cent
per gallon local fuel tax, which will raise an estimated $130,000 in 2027. Another source of annual
revenue in Fund 420 are lease payments from telecommunication companies with antennae on
the City’s water towers (“Rental Income”) and sales of surplus property (such as old vehicles put
out of service or land sales). In FY2023, payments from the DeKalb County E-911 board totaling
several hundred thousand dollars were shifted under new auditing rules to the General Fund
because of their personnel content, reducing the recurrent funding sources. A new dedicated
funding source – cannabis tax payments – began accruing in FY2024 and is projected to accrue
about $225,000 in FY2027.
In FY2027, with the help of a General Fund transfer of $675,000 (an increase of $475,000 over
FY2026), the following vehicle and equipment expenses are planned:
 Police: $300,000

 $200,000 for four squad replacements
 $100,000 for CAD upgrade

 Public Works: $375,000

 $262,000 for upfitting of two chassis purchased in 2026
 $75,000 for one wayside train horn replacement
 $38,000 for replacement of the AC units for the street department offices and restrooms
***********************************************************************

Page 16 of 47

City Council Regular Meeting Agenda
August 10, 2026
Page 15 of 15

Remaining FY2027 Budget Preparation Schedule
 August 18 through October 9 – intense department-level budget discussions around spending

targets based on general goals established at the August 17 meeting.

 Thursday, October 15 – Publication of an agenda for an FAC meeting on October 19.
 Monday, October 19 – FAC meeting to review proposed, detailed FY2027 Budget highlights,

including annual levy assumptions, 6:00 p.m. to 8:30 p.m.

 Monday, October 26 – Council consideration of property tax levy options.
 Monday, November 9 – Presentation of a Council resolution establishing a Truth in Taxation

Hearing for November 23.

 Monday, November 16 and Wednesday, November 18 (if needed) – Back -to-back special

council meetings in joint session with the FAC to go over the proposed FY2027 budget
document. The General Fund departments, Capital Funds, Enterprise Funds, and Special
Funds will be the focus.

 Monday, November 23 – Truth in Taxation Hearing and FY2027 Budget Hearing. First reading

on Proposed FY2027 City Budget.

 Monday, December 14 – Second reading on Proposed FY2027 City Budget.
 Monday, December 28 – Last day to file the approved FY2027 Annual Budget and Property Tax

Levy with the DeKalb County Clerk.

E. ADJOURNMENT

Page 17 of 47

FY2027

Proposed Budget
General Fund Detail
Capital Detail

Page 18 of 47

2024
ACTIVITY

2025
ACTIVITY

2026
AMENDED
BUDGET

2026
PROJECTED
ACTIVITY

2027
REQUESTED
BUDGET

FUND 100 - GENERAL FUND REVENUE
PROPERTY TAXES
100-00-00-30140 PROPERTY TAX - FIRE PENSION
100-00-00-30150 PROPERTY TAX - POLICE PENSION
PROPERTY TAXES

4,210,990
3,503,961
7,714,951

4,545,033
3,781,933
8,326,966

4,903,669
4,075,370
8,979,039

4,903,681
4,075,497
8,979,178

4,903,669
4,075,370
8,979,039

SALES & USE TAXES
100-00-00-31100 STATE SALES TAX
100-00-00-31200 HOME RULE SALES TAX
100-00-00-31300 LOCAL USE TAX
100-00-00-31400 HOTEL/MOTEL TAX
100-00-00-31500 RESTAURANT & BAR TAX
SALES & USE TAXES

7,190,557
8,731,654
1,428,104
568,341
2,515,119
20,433,775

8,324,279
10,101,280
361,447
568,151
2,548,212
21,903,369

8,184,170
10,192,628
1,363,807
612,328
2,861,974
23,214,907

8,532,386
10,505,331
975,265
568,000
2,611,917
23,192,899

8,823,736
10,959,382
1,282,030
601,559
2,701,105
24,367,812

GROSS RECEIPTS TAXES
100-00-00-31700 MUNICIPAL UTILITY TAX
100-00-00-31750 TELECOMMUNICATIONS TAX
100-00-00-31900 FRANCHISE TAX
GROSS RECEIPTS TAXES

3,601,545
338,924
304,031
4,244,500

4,050,136
338,185
279,773
4,668,094

4,754,039
330,000
316,314
5,400,353

4,991,741
346,500
332,266
5,670,507

OTHER INCOME
100-00-00-31800
100-00-00-35950
100-00-00-37100
100-00-00-37500
100-00-00-38100
100-00-00-38200
100-00-00-38350
100-00-00-38600
100-00-00-38700
100-00-00-38850
OTHER INCOME

24,277
1,615,829
55,951
568,030
9,585
225,230
24,040
2,522,942

24,524
1,494,128
202
55,911
453,093
8,988
1,357
7,085
23,740
2,069,028

24,480
500
784,604
25,000
505,000
9,000
2,500
24,521
1,375,605

24,480
1,250,000
55,900
457,624
9,000
2,500
24,521
1,824,025

24,970
1,250,000
55,000
462,200
9,000
2,500
25,011
1,828,681

296,497
10,450
17,300
51,142
277,078
26,935
168,527
847,929

317,968
11,400
19,500
57,801
531,204
21,335
165,235
1,124,443

290,000
18,600
15,500
52,000
300,000
30,000
175,000
881,100

318,000
11,400
19,000
57,000
400,000
21,500
166,800
993,700

318,000
11,400
19,000
57,000
531,000
21,500
166,800
1,124,700

181,587
1,194,389
925,943
13,065
424,709
12,500
10,464
6,842,062
277,802
417,404
257,530
64,326
128,405
10,750,186

166,705
114,774
266,054
59,541
16,120
5,500
7,266,073
229,876
433,223
358,494
60,582
130,009
9,106,951

80,000
767,307
30,000
10,000
10,000
10,000
7,356,148
250,000
423,300
394,650
68,219
136,374
9,535,998

67,500
767,307
30,000
10,000
10,000
10,000
7,278,791
225,000
441,887
357,079
62,050
131,309
9,390,923

166,000
767,307
5,000
10,000
10,000
10,000
7,523,070
307,500
485,999
456,490
70,266
172,657
9,984,289

196,948

191,360

204,000

195,187

199,091

DESCRIPTION

AUTO RENTAL TAX
POLICE FORFEITURES
INVESTMENT INTEREST
GAIN/LOSS ON INVESTMENTS
MISCELLANEOUS REVENUE
REFUNDS / REIMBURSEMENTS
50/50 TREE PLANTING
SALES OF SURPLUS PROPERTY
LEASE ISSUANCE
TIF PROPERTY TAX SURPLUS

LICENSES & PERMITS
100-00-00-32200 LIQUOR LICENSES
100-00-00-32300 ROOMING HOUSE LICENSES
100-00-00-32350 FIRE LIFE SAFETY LICENSES
100-00-00-32400 AMUSEMENT LICENSES
100-00-00-32450 OTHER LICENSES
100-00-00-32500 BUILDING PERMITS
100-00-00-32900 OTHER PERMITS
100-00-00-34700 CRIME FREE REGISTRATION FEE
LICENSES & PERMITS
INTERGOVERNMENTAL REVENUES
100-00-00-33100 FEDERAL GRANTS
100-00-00-33110 FEDERAL GRANTS - ARPA
100-00-00-33120 FEDERAL GRANTS - SAFER
100-00-00-33150 FEDERAL PASS-THROUGH GRANTS
100-00-00-33200 STATE GRANTS
100-00-00-33300 LOCAL GRANTS
100-00-00-33400 FIRE GRANTS
100-00-00-33450 POLICE GRANTS
100-00-00-33500 STATE INCOME TAX
100-00-00-33600 PERSONAL PROPERTY REPLACEMENT TAX
100-00-00-33650 VIDEO GAMING TAX
100-00-00-33700 TOWNSHIP ROAD & BRIDGE TAX
100-00-00-33800 CANNABIS USE TAX
100-00-00-33900 OTHER SHARED REVENUES
INTERGOVERNMENTAL REVENUES
SERVICE CHARGES
100-00-00-34100 ADMINISTRATION FEES

Page 19 of 47

2024
ACTIVITY

2025
ACTIVITY

2026
AMENDED
BUDGET

2026
PROJECTED
ACTIVITY

2027
REQUESTED
BUDGET

833,746
1,068,724
2,326,187
24,645
10,100
34,305
25,465
4,520,120

870,148
1,070,874
1,871,335
22,506
20,150
28,595
18,922
4,093,890

854,796
1,114,255
2,428,044
26,000
10,000
34,350
20,000
4,691,445

896,252
1,081,585
50,000
1,908,762
22,500
10,000
28,600
20,000
4,212,886

923,140
1,092,401
100,000
1,946,937
22,500
10,000
28,600
20,000
4,342,669

118,726
19,057
1,000
173
65,578
24,650
58,532
49,129
165,291
950
4,100
8,332
515,518

137,748
17,081
70,343
4,450
35,612
37,393
140,921
210
3,560
2,114
449,432

119,022
20,018
1,000
1,000
68,227
7,500
59,511
50,112
168,597
1,750
3,560
2,000
502,297

140,503
17,423
103
1,000
71,750
4,450
36,324
38,141
143,739
210
3,560
2,000
459,203

143,313
17,771
103
1,000
73,185
4,450
37,051
38,904
146,614
210
3,560
2,000
468,161

500,000
51,127
500
500
500
500
91,992
279,500
83,330
1,007,949

750,000
72,526
500
500
500
500
76,989
279,500
126,075
1,307,090

111,910
500
500
500
500
77,297
279,500
155,072
625,779

1,000,000
114,708
500
500
500
500
77,297
279,500
158,949
250,000
1,882,454

52,557,870

53,049,263

55,206,523

55,078,946

58,648,312

DESCRIPTION
100-00-00-34200 POLICE SERVICES
100-00-00-34250 FIRE SERVICES
100-00-00-34255 FIRE RECOVERY SERVICES
100-00-00-34260 AMBULANCE SERVICES
100-00-00-34500 FUEL SALES
100-00-00-34750 ZONING FEES
100-00-00-34760 PLAN REVIEW FEES
100-00-00-34780 INSPECTION FEES
SERVICE CHARGES
FINES
100-00-00-35100
100-00-00-35200
100-00-00-35250
100-00-00-35260
100-00-00-35300
100-00-00-35400
100-00-00-35500
100-00-00-35600
100-00-00-35700
100-00-00-35760
100-00-00-35800
100-00-00-35900
FINES

COURT FINES
DUI FINES
ANTI-CRIME ACTIVITIES
CRIME LAB
PARKING FINES
FALSE ALARM FINES
MAIL-IN FINES
ADMIN HEARING FINES
ADMINISTRATIVE TOW FINES
ANIMAL CONTROL FEES
ABATEMENT FINES
OTHER FINES

TRANSFERS IN
100-00-00-39130
100-00-00-39200
100-00-00-39223
100-00-00-39224
100-00-00-39226
100-00-00-39234
100-00-00-39280
100-00-00-39600
100-00-00-39680
100-00-00-39710
TRANSFERS IN

TRANSFER FROM GEMT
TRANSFER FROM TRANSPORTATION FUND
TRANSFER FROM SSA #3 FUND
TRANSFER FROM SSA #4 FUND
TRANSFER FROM SSA #6 FUND
TRANSFER FROM SSA #14 FUND
TRANSFER FROM CDBG FUND
TRANSFER FROM WATER FUND
TRANSFER FROM REFUSE FUND
TRANSFER FROM INSURANCE FUND

REVENUES - GENERAL FUND 100

Page 20 of 47

2024
ACTIVITY

2025
ACTIVITY

2026
AMENDED
BUDGET

2026
PROJECTED
ACTIVITY

2027
REQUESTED
BUDGET

GENERAL FUND - 100
PERSONNEL
41100
WAGES - FULL-TIME
41200
WAGES - PART-TIME
41300
WAGES - OVERTIME
41400
LONGEVITY PAY
41500
CLOTHING ALLOWANCE
41550
CAR ALLOWANCE
41600
WELLNESS BONUS
41650
EDUCATION BONUS
41660
RETENTION GRANT
41700
DEFERRED COMPENSATION
41800
HSA CONTRIBUTIONS
42100
EMPLOYER PORTION FICA
42200
EMPLOYER PORTION IMRF
42300
EMPLOYER CONTRIB/PENSION
42500
RETIREE HEALTH INSURANCE
42600
WORKER'S COMPENSATION/LIABILITY INSURANC
PERSONNEL

18,491,793
281,486
2,234,926
97,838
144,910
2,925
264,009
6,250
320,000
208,800
90,137
607,017
434,640
9,474,455
4,583,526
1,232,216
38,474,928

20,780,761
223,234
2,653,382
98,409
160,352
2,925
367,419
6,625
10,000
208,984
90,483
649,392
473,091
10,417,611
4,666,489
1,099,237
41,908,394

22,722,577
267,891
2,013,327
111,024
179,594
2,925
426,868
5,000
310,278
90,363
752,078
515,819
10,869,657
5,342,768
1,460,077
45,070,246

21,861,995
216,577
2,806,323
98,971
171,481
2,925
420,633
5,000
310,278
90,363
710,057
481,783
10,869,657
5,325,948
1,460,077
44,832,068

24,508,404
300,715
2,114,732
108,558
187,920
2,925
463,430
5,000
295,855
104,186
806,218
515,270
11,435,599
6,195,814
1,641,759
48,686,385

COMMODITIES
51000
BOARDS & COMMISSIONS
51300
SUPPLIES/PARTS-BUILDINGS
51410
SUPPLIES/PARTS-STREETS
51430
SUPPLIES/PARTS-STORM SEWERS
51500
SUPPLIES/PARTS-EQUIPMENT
51600
SUPPLIES/PARTS-TECHNOLOGY
51700
SUPPLIES/PARTS-VEHICLES
51997
STREETLIGHTS, PARTS
51998
TRAFFIC & STREET SIGNS
52000
OFFICE SUPPLIES
52500
JANITORIAL SUPPLIES
52600
PATROL SUPPLIES & EQUIPMENT
52700
INVESTIGATION SUPPLIES & EQUIPMENT
52800
FIREFIGHTING SUPPLIES & EQUIPMENT
52900
AMBULANCE SUPPLIES & EQUIPMENT
53099
ACTIVITIES & SUPPLIES
53100
ICE/SNOW CONTROL SUPPLIES
53300
SMALL TOOLS & EQUIPMENT
54000
UNIFORMS/PROTECTIVE CLOTHING
55000
FUEL, OIL, & LUBRICANTS
58110
DUI FINES EXPENDITURES
58120
ANTI-CRIME EXPENDITURES
58130
CRIME LAB EXPENDITURES
58140
POLICE FORFEITURES EXPENDITURE
59999
COMMODITIES
COMMODITIES

917
46,301
17,950
14,462
5,643
22,684
223,896
18,413
(489)
14,545
18,296
96,207
46,218
72,911
29,403
1,327
2,845
93,914
55,629
292,040
4,753
6,865
1,385
5,664
1,091,779

845
40,768
18,109
20,516
7,000
25,114
258,956
60,492
17,543
22,312
114,554
38,484
52,117
43,276
1,793
63,596
81,668
288,457
3,642
8,402
2,865
5,349
1,175,858

800
49,365
20,000
20,000
5,500
25,000
216,800
22,500
25,350
26,500
98,300
37,225
70,000
40,000
1,600
3,710
63,800
68,575
340,150
4,100
8,575
2,000
100
5,175
1,155,125

800
49,550
20,000
15,000
5,800
25,000
242,959
82,500
18,688
25,500
79,920
34,170
80,000
40,000
3,600
3,500
63,570
51,298
319,643
3,940
8,550
2,000
4,675
1,180,663

800
42,550
20,000
20,000
6,000
25,000
238,800
12,717
26,455
25,500
76,800
26,925
70,000
40,000
2,100
3,710
66,050
68,825
341,300
4,100
8,575
3,200
100
5,175
1,134,682

5,576
101,026
14,660
9,997
4,625
11,690
201,265
127,988
358,428
29,675
45,452
164,697
1,000
18,420

18,264
82,434
69,334
10,700
6,363
166,786
8,340
108,174
433,881
29,362
51,620
166,697
50,151
18,375

22,000
95,850
30,000
13,000
17,500
12,500
312,214
8,600
159,475
528,770
32,900
54,333
185,000
1,000
19,820

20,100
95,810
30,000
13,000
15,000
12,500
272,962
8,880
127,168
508,102
28,101
53,860
170,031
19,820

21,814
95,850
40,000
20,000
16,000
12,500
285,894
9,200
149,475
650,735
32,326
56,333
173,432
2,500
5,000

DESCRIPTION

Page 21 of 47

2024
ACTIVITY

2025
ACTIVITY

2026
AMENDED
BUDGET

2026
PROJECTED
ACTIVITY

2027
REQUESTED
BUDGET

33,217
225,000
22,380
69,617
949
141,293
19,300
3,680
10,530
3,815
123,093
46,429
304,891
9,328
39,020
88,182
(140)
16,953
2,593
6,988
1,082
7,962
31,112
236,731
1,294,872
32,451
3,865,827

42,252
300,000
11,806
71,845
1,369
358,357
17,825
3,478
17,408
3,973
120,000
509,022
15,145
39,168
92,611
5,006
4,075
5,421
1,101
38,715
55,377
167,341
1,339,651
25,141
4,466,568

47,800
300,000
10,000
86,835
8,338
160,000
10,000
12,000
7,500
4,200
140,000
70,000
486,665
18,200
50,000
107,730
16,534
13,950
6,295
5,500
2,500
55,627
230,450
20,000
1,449,611
65,000
4,877,697

56,506
2,755
300,000
10,000
86,835
5,545
185,000
20,000
12,000
16,340
4,200
140,000
5,000
524,300
13,500
45,000
108,066
20,802
13,100
5,080
2,900
2,900
55,570
249,857
1,349,185
65,000
4,674,775

60,000
4,175
300,000
10,000
92,510
5,756
160,000
10,000
17,000
17,000
4,200
140,000
70,000
528,341
15,000
50,000
116,718
19,589
13,350
6,742
3,500
5,000
59,276
264,962
10,000
1,455,479
42,500
5,052,157

EQUIPMENT
86000
EQUIPMENT (LEASED)
86100
TECHNOLOGY EQUIPMENT
86200
OFFICE FURNITURE & EQUIPMENT
86300
TELEPHONE & RADIO EQUIPMENT
EQUIPMENT

72,873
17,426
27,553
32,327
150,179

79,920
18,013
16,822
30,013
144,768

110,000
18,000
24,450
32,000
184,450

89,920
18,000
16,750
25,600
150,270

104,000
18,000
24,450
15,000
161,450

DEBT SERVICES
75000
DEBT SERVICE - PRINCIPAL
76000
DEBT SERVICE - INTEREST
79000
CAPITAL LEASE PRINCIPAL
79100
CAPITAL LEASE INTEREST
DEBT SERVICES

370,000
106,020
26,822
2,007
504,849

380,000
95,475
26,558
1,538
503,571

390,000
90,060
27,000
1,478
508,538

380,000
90,060
27,000
1,478
498,538

390,000
79,088
27,810
1,522
498,420

TRANSFERS OUT
91140
TRANSFER TO EMERGENCY ASSISTANCE PROGRAM
91210
TRANSFER TO MFT FUND
91300
TRANSFER TO DEBT SERVICE FUND
91400
TRANSFER TO CAPITAL PROJECTS FUND
91420
TRANSFER TO CAPITAL EQUIPMENT FUND
TRANSFERS OUT

50,000
1,500,000
1,998,497
950,000
200,000
4,698,497

1,000,000
2,262,376
2,000,000
500,000
5,762,376

2,333,842
1,850,000
200,000
4,383,842

2,333,842
2,232,000
675,000
5,240,842

EXPENDITURES - FUND 100

48,786,059

53,961,535

56,179,898

55,720,156

60,773,936

DESCRIPTION
62600
MEDICAL SERVICES
62610
CDL SERVICES
62700
HUMAN & SOCIAL SERVICES
62800
UNEMPLOYMENT INSURANCE SERVICES
62900
PERSONNEL RECRUITMENT SERVICES
63000
SPECIAL EVENT SERVICES
63100
FORESTRY SERVICES
63150
50/50 TREE PLANTING
63300
NUISANCE ABATEMENT SERVICES
63500
TOWING SERVICES
63600
WEATHER SERVICES
63700
DEVELOPMENTAL SERVICES
63750
DEMOLITION SERVICES
63800
CONTRACTED SERVICES
64000
UTILITIES
64100
ELECTRIC SERVICES
64500
TELEPHONE SERVICES
64600
CABLE/INTERNET SERVICES
65100
FREIGHT & POSTAGE
65200
MARKETING ADS & PUBLIC INFO
65300
LEGAL EXPENSES & NOTICES
65400
TAXES, LICENSES, & FEES
65500
RENTAL-BLDG & EQUIP
66100
DUES & SUBSCRIPTIONS
66200
TRAINING/TRAVEL
66400
EDUCATION TUITION REIMBURSEMNT
68750
TAX SHARING AGREEMENTS
69700
SPECIAL PROJECTS
CONTRACTUAL SERVICES

Page 22 of 47

2024
ACTIVITY

2025
ACTIVITY

2026
AMENDED
BUDGET

2026
PROJECTED
ACTIVITY

2027
REQUESTED
BUDGET

61,371
4,695
66,066

61,253
4,686
65,939

63,100
4,827
67,927

67,750
5,182
72,932

697
13
710

1,554

1,500

1,562

1,593

1,554

1,500

1,562

1,593

CONTRACTUAL SERVICES
100-10-10-62099
PRINTED MATERIALS
100-10-10-65300
LEGAL EXPENSES & NOTICES
100-10-10-66100
DUES & SUBSCRIPTIONS
100-10-10-66200
TRAINING/TRAVEL
CONTRACTUAL SERVICES

227
1,762
2,750
3,934
8,673

136
1,648
24,782
5,017
31,583

150
1,500
26,732
6,870
35,252

212
750
26,732
6,870
34,564

216
765
25,000
7,007
32,988

Totals for dept 10-10 - LEGISLATIVE - ELECTED OFFICALS

75,449

99,076

104,679

104,053

107,513

GL NUMBER

DESCRIPTION

Dept 10-10 - LEGISLATIVE - ELECTED OFFICALS
PERSONNEL
100-10-10-41200
WAGES - PART-TIME
100-10-10-42100
EMPLOYER PORTION FICA
PERSONNEL
COMMODITIES
100-10-10-52000
100-10-10-53099
COMMODITIES

OFFICE SUPPLIES
ACTIVITIES & SUPPLIES

Page 23 of 47

2024
ACTIVITY

2025
ACTIVITY

2026
AMENDED
BUDGET

2026
PROJECTED
ACTIVITY

2027
REQUESTED
BUDGET

Dept 10-11 - LEGISLATIVE - MUNICIPAL BAND
CONTRACTUAL SERVICES
100-10-11-63800
CONTRACTED SERVICES
CONTRACTUAL SERVICES

41,088
41,088

Totals for dept 10-11 - LEGISLATIVE - MUNICIPAL BAND

41,088

GL NUMBER

DESCRIPTION

Page 24 of 47

GL NUMBER

2025
ACTIVITY

2026
AMENDED
BUDGET

2026
PROJECTED
ACTIVITY

2027
REQUESTED
BUDGET

454,706
347
2,925
33,400
37,094
76,999
605,471

452,810

516,722

552,087

2,925
33,317
38,255
70,883
598,190

2,925
39,753
44,794
89,089
693,283

2,925
42,459
44,789
91,869
734,129

761
127
902
1,790

620
140
1,770
2,530

750
100
1,200
2,050

600
100
677
1,377

612
100
1,000
1,712

181
170,031
545
1,300
1,611
100
10,000
1,020
2,600
25,000
212,388

184
173,432
556
1,326
1,643
102
10,000
1,040
2,652

907,048

926,776

DESCRIPTION

Dept 15-12 - CITY MANAGERS OFFICE - ADMINISTRATION
PERSONNEL
100-15-12-41100 WAGES - FULL-TIME
100-15-12-41300 WAGES - OVERTIME
100-15-12-41550 CAR ALLOWANCE
100-15-12-42100 EMPLOYER PORTION FICA
100-15-12-42200 EMPLOYER PORTION IMRF
100-15-12-42500 EMPLOYEE HEALTH INSURANCE
PERSONNEL
COMMODITIES
100-15-12-52000
100-15-12-53099
100-15-12-55000
COMMODITIES

2024
ACTIVITY

OFFICE SUPPLIES
ACTIVITIES & SUPPLIES
FUEL, OIL, & LUBRICANTS

CONTRACTUAL SERVICES
100-15-12-62099 PRINTED MATERIALS
100-15-12-62200 LEGAL SERVICES
100-15-12-63000 SPECIAL EVENT SERVICES
100-15-12-63800 CONTRACTED SERVICES
100-15-12-64500 TELEPHONE SERVICES
100-15-12-65100 FREIGHT & POSTAGE
100-15-12-65200 MARKETING ADS & PUBLIC INFO
100-15-12-65300 LEGAL EXPENSES & NOTICES
100-15-12-66100 DUES & SUBSCRIPTIONS
100-15-12-69700 SPECIAL PROJECTS
CONTRACTUAL SERVICES

62
164,697
325

177
166,697
534

1,659
(48)
1,892
985
2,463
5,000
177,035

1,579
77
3,427
1,030
2,825
176,346

1,000
185,000
3,338
5,000
1,660
100
10,000
1,020
2,600
25,000
234,718

Totals for dept 15-12 - CITY MANAGERS OFFICE - ADMIN

784,296

777,066

930,051

190,935

Page 25 of 47

GL NUMBER

BOARDS & COMMISSIONS
OFFICE SUPPLIES

CONTRACTUAL SERVICES
100-15-16-62099 PRINTED MATERIALS
100-15-16-62600 MEDICAL SERVICES
100-15-16-62610 CDL SERVICES
100-15-16-62800 UNEMPLOYMENT INSURANCE SERVICES
100-15-16-62900 PERSONNEL RECRUITMENT SERVICES
100-15-16-63000 SPECIAL EVENT SERVICES
100-15-16-64500 TELEPHONE SERVICES
100-15-16-65100 FREIGHT & POSTAGE
100-15-16-65300 LEGAL EXPENSES & NOTICES
100-15-16-66100 DUES & SUBSCRIPTIONS
100-15-16-66200 TRAINING/TRAVEL
100-15-16-66400 EDUCATION TUITION REIMBURSEMNT
CONTRACTUAL SERVICES
EQUIPMENT
100-15-16-86200
EQUIPMENT

2025
ACTIVITY

2026
AMENDED
BUDGET

2026
PROJECTED
ACTIVITY

2027
REQUESTED
BUDGET

220,024
13,469
17,186
19,340
45,446
315,465

251,143
5,636
18,818
23,268
36,026
334,891

271,500

279,645

20,770
23,403
46,497
362,170

21,393
22,567
54,733
378,338

917
692
1,609

845
1,210
2,055

800
1,000
1,800

800
1,050
1,850

2,832

2,786

200
5,800

22,380
69,617
624
1,217
164
1,044
1,142
617

11,806
71,845
835
1,302
53
132
1,110
870

200
4,506
2,755
10,000
86,835
5,000
2,000
325

99,637

90,739

DESCRIPTION

Dept 15-16 - CITY MANAGERS OFFICE - HR
PERSONNEL
100-15-16-41100 WAGES - FULL-TIME
100-15-16-41200 WAGES - PART-TIME
100-15-16-42100 EMPLOYER PORTION FICA
100-15-16-42200 EMPLOYER PORTION IMRF
100-15-16-42500 EMPLOYEE HEALTH INSURANCE
PERSONNEL
COMMODITIES
100-15-16-51000
100-15-16-52000
COMMODITIES

2024
ACTIVITY

OFFICE FURNITURE & EQUIPMENT

Totals for dept 15-16 - CITY MANAGERS OFFICE - HR

416,711

427,685

1,185
11,200
20,000
142,545

124,006

200
13,000
4,175
10,000
92,510
5,200
2,000
325
1,120
1,150
11,200
10,000
150,880

1,000
1,000

507,515

488,976

532,068

10,000
86,835
5,000
2,000
325

1,185
11,200

Page 26 of 47

2024
ACTIVITY

2025
ACTIVITY

2026
AMENDED
BUDGET

2026
PROJECTED
ACTIVITY

2027
REQUESTED
BUDGET

269,112
10

284,940

303,387
2,000

19,406
23,004
71,189
382,721

501
20,529
25,536
55,689
387,195

3,048
23,595
26,587
61,270
419,887

314,669
2,000
450
3,228
24,472
25,816
71,501
442,136

2,106
2,106

2,794
2,794

3,100
3,100

4,700
4,700

CONTRACTUAL SERVICES
100-17-12-61500 MAINTENANCE-EQUIPMENT
100-17-12-62099 PRINTED MATERIALS
100-17-12-62100 FINANCIAL SERVICES
100-17-12-64500 TELEPHONE SERVICES
100-17-12-65100 FREIGHT & POSTAGE
100-17-12-65300 LEGAL EXPENSES & NOTICES
100-17-12-66100 DUES & SUBSCRIPTIONS
100-17-12-66200 TRAINING/TRAVEL
CONTRACTUAL SERVICES

201
3,174
41,485
350
7,800
2,036
1,210
473
56,729

152
3,797
47,010
364
1,287
1,379
215
54,204

4,870
3,800
48,333
370
9,630
2,100
1,700
1,500
72,303

4,870
3,800
48,333
375
7,800
2,100
1,700
750
69,728

4,835
3,976
50,333
375
5,500
2,142
1,734
1,530
70,425

EQUIPMENT
100-17-12-86200
EQUIPMENT

1,000
1,000

463
463

300
300

150
150

300
300

442,556

444,656

495,590

492,865

517,561

GL NUMBER

DESCRIPTION

Dept 17-12 - FINANCE DEPARTMENT
PERSONNEL
100-17-12-41100 WAGES - FULL-TIME
100-17-12-41300 WAGES - OVERTIME
100-17-12-41400 LONGEVITY PAY
100-17-12-41600 WELLNESS BONUS
100-17-12-42100 EMPLOYER PORTION FICA
100-17-12-42200 EMPLOYER PORTION IMRF
100-17-12-42500 EMPLOYEE HEALTH INSURANCE
PERSONNEL
COMMODITIES
100-17-12-52000
COMMODITIES

OFFICE SUPPLIES

OFFICE FURNITURE & EQUIPMENT

Totals for dept 17-12 - FINANCE DEPARTMENT

Page 27 of 47

GL NUMBER

SUPPLIES/PARTS-EQUIPMENT
SUPPLIES/PARTS-TECHNOLOGY
OFFICE SUPPLIES
SMALL TOOLS & EQUIPMENT
FUEL, OIL, & LUBRICANTS

CONTRACTUAL SERVICES
100-19-19-61500 MAINTENANCE-EQUIPMENT
100-19-19-61800 MAINTENANCE-SOFTWARE
100-19-19-62099 PRINTED MATERIALS
100-19-19-62400 TECHNOLOGY SERVICES
100-19-19-63800 CONTRACTED SERVICES
100-19-19-64500 TELEPHONE SERVICES
100-19-19-64600 CABLE/INTERNET SERVICES
100-19-19-65100 FREIGHT & POSTAGE
100-19-19-66100 DUES & SUBSCRIPTIONS
100-19-19-66200 TRAINING/TRAVEL
CONTRACTUAL SERVICES
EQUIPMENT
100-19-19-86100
100-19-19-86200
EQUIPMENT

2025
ACTIVITY

2026
AMENDED
BUDGET

2026
PROJECTED
ACTIVITY

2027
REQUESTED
BUDGET

238,448
10,306
290
2,340
450
18,410
20,873
43,968
335,085

250,173
9,833
362
2,340
599
3,220
19,188
23,084
45,341
354,140

336,192
17,137
1,000
2,340
600
3,316
27,585
29,553
64,498
482,221

353,876
17,651
1,000
2,340
600
3,415
28,985
29,103
78,444
515,414

3,384
22,684
256
317
227
26,868

3,960
25,114
533
261
59
29,927

4,000
25,000
500
300
200
30,000

82,665
358,428
5,678
18,420
42,909
16,300
(140)
42
1,222
807
526,331

32,183
433,881
5,956
18,375
45,070
13,545

118,994
528,770
8,000
19,820
48,702
25,000

93,430
508,102
8,000
19,820
46,702
25,000

94,994
650,735
8,000
5,000
46,702
25,000

17
1,607
1,803
552,437

250
1,350
6,000
756,886

250
1,350
6,000
708,654

250
1,450
6,000
838,131

18,000

17,426

18,013
438
18,451

18,000

905,710

954,955

1,287,107

1,238,875

1,401,545

DESCRIPTION

Dept 19-19 - INFORMATION AND TECHNOLOGY
PERSONNEL
100-19-19-41100 WAGES - FULL-TIME
100-19-19-41200 WAGES - PART-TIME
100-19-19-41300 WAGES - OVERTIME
100-19-19-41400 LONGEVITY PAY
100-19-19-41500 CLOTHING ALLOWANCE
100-19-19-41600 WELLNESS BONUS
100-19-19-42100 EMPLOYER PORTION FICA
100-19-19-42200 EMPLOYER PORTION IMRF
100-19-19-42500 EMPLOYEE HEALTH INSURANCE
PERSONNEL
COMMODITIES
100-19-19-51500
100-19-19-51600
100-19-19-52000
100-19-19-53300
100-19-19-55000
COMMODITIES

2024
ACTIVITY

TECHNOLOGY EQUIPMENT
OFFICE FURNITURE & EQUIPMENT

Totals for dept 19-19 - INFORMATION AND TECHNOLOGY

17,426

Page 28 of 47

2024
ACTIVITY

2025
ACTIVITY

2026
AMENDED
BUDGET

2026
PROJECTED
ACTIVITY

2027
REQUESTED
BUDGET

8,708,104
144,009
977,663
36,484
86,417
168,833
320,000
238,528
131,049
4,130,481
1,659,946
16,601,514

9,387,725
107,194
1,100,464
36,818
93,223
178,775
10,000
247,893
144,881
4,615,568
1,645,221
17,567,762

10,293,834
123,611
927,000
43,920
103,600
209,470

10,733,374
149,813
1,062,382
44,040
103,600
215,753

281,641
157,712
4,858,896
1,948,364
18,948,048

281,671
157,712
4,858,896
1,948,364
18,948,078

295,515
153,518
5,073,899
2,323,709
20,155,603

490
77,560
599
9,419
96,207
46,218
77,276
45,529
108,692
4,753
6,865
1,385

539
91,000
1,994
8,767
114,554
38,484
44,082
63,416
111,926
3,642
8,402
2,865

550
96,559
2,500
7,125
79,920
34,170
44,770
31,098
120,500
3,940
8,550
2,000

5,664
480,657

5,349
495,020

550
81,100
2,500
11,800
98,300
37,225
45,000
47,675
128,250
4,100
8,575
2,000
100
5,175
472,350

4,675
436,357

550
91,100
2,500
11,750
76,800
26,925
46,500
47,675
128,500
4,100
8,575
3,200
100
5,175
453,450

CONTRACTUAL SERVICES
61300
MAINTENANCE-BUILDINGS
61500
MAINTENANCE-EQUIPMENT
61700
MAINTENANCE-VEHICLES
62099
PRINTED MATERIALS
62100
FINANCIAL SERVICES
63500
TOWING SERVICES
63800
CONTRACTED SERVICES
64500
TELEPHONE SERVICES
65100
FREIGHT & POSTAGE
65200
MARKETING ADS & PUBLIC INFO
65300
LEGAL EXPENSES & NOTICES
66100
DUES & SUBSCRIPTIONS
66200
TRAINING/TRAVEL
CONTRACTUAL SERVICES

4,140
92,961
23,843
13,530
3,433
10,530
8,096
45,443
8,414
204
468
14,318
149,383
374,763

6,315
109,898
21,698
15,264
4,490
17,408
239,667
48,277
3,872
11
1,048
16,031
94,077
578,056

7,350
149,050
23,775
14,875
5,000
7,500
146,625
51,500
5,250
850
1,075
14,720
138,230
565,800

5,810
135,362
24,870
10,516
4,950
16,340
199,960
51,500
11,550
350
610
12,525
109,312
583,655

7,350
146,765
23,775
14,875
5,000
17,000
203,975
56,500
11,950
850
1,075
17,690
142,575
649,380

EQUIPMENT
86000
86200
86300
EQUIPMENT

24,389
25,768
30,000
80,157

44,006
15,473
29,999
89,478

44,000
21,850
30,000
95,850

23,920
14,850
23,600
62,370

44,000
21,850
13,000
78,850

17,537,091

18,730,316

20,082,048

20,030,460

21,337,283

DESCRIPTION
POLICE DEPARTMENT
PERSONNEL
41100
WAGES - FULL-TIME
41200
WAGES - PART-TIME
41300
WAGES - OVERTIME
41400
LONGEVITY PAY
41500
CLOTHING ALLOWANCE
41600
WELLNESS BONUS
41660
RETENTION GRANT
42100
EMPLOYER PORTION FICA
42200
EMPLOYER PORTION IMRF
42300
EMPLOYER CONTRIB/PENSION
42500
EMPLOYEE HEALTH INSURANCE
PERSONNEL
COMMODITIES
51300
51700
51997
52000
52600
52700
53300
54000
55000
58110
58120
58130
58140
59999
COMMODITIES

SUPPLIES/PARTS-BUILDINGS
SUPPLIES/PARTS-VEHICLES
STREETLIGHTS, PARTS
OFFICE SUPPLIES
PATROL SUPPLIES & EQUIPMENT
INVESTIGATION SUPPLIES & EQUIPMENT
SMALL TOOLS & EQUIPMENT
UNIFORMS/PROTECTIVE CLOTHING
FUEL, OIL, & LUBRICANTS
DUI FINES EXPENDITURES
ANTI-CRIME EXPENDITURES
CRIME LAB EXPENDITURES
POLICE FORFEITURES EXPENDITURE
COMMODITIES

EQUIPMENT
OFFICE FURNITURE & EQUIPMENT
TELEPHONE & RADIO EQUIPMENT

TOTAL EXPENDITURES

Page 29 of 47

GL NUMBER

SUPPLIES/PARTS-BUILDINGS
SUPPLIES/PARTS-VEHICLES
OFFICE SUPPLIES
INVESTIGATION SUPPLIES & EQUIPMENT
UNIFORMS/PROTECTIVE CLOTHING
FUEL, OIL, & LUBRICANTS
DUI FINES EXPENDITURES
ANTI-CRIME EXPENDITURES
CRIME LAB EXPENDITURES
POLICE FORFEITURES EXPENDITURE
COMMODITIES

CONTRACTUAL SERVICES
100-20-21-61300 MAINTENANCE-BUILDINGS
100-20-21-61500 MAINTENANCE-EQUIPMENT
100-20-21-61700 MAINTENANCE-VEHICLES
100-20-21-62099 PRINTED MATERIALS
100-20-21-62100 FINANCIAL SERVICES
100-20-21-63800 CONTRACTED SERVICES
100-20-21-64500 TELEPHONE SERVICES
100-20-21-65100 FREIGHT & POSTAGE
100-20-21-65300 LEGAL EXPENSES & NOTICES
100-20-21-66100 DUES & SUBSCRIPTIONS
100-20-21-66200 TRAINING/TRAVEL
CONTRACTUAL SERVICES
EQUIPMENT
100-20-21-86200
EQUIPMENT

2025
ACTIVITY

2026
AMENDED
BUDGET

2026
PROJECTED
ACTIVITY

2027
REQUESTED
BUDGET

581,147
22,393
781
5,770

491,315
12,641
3,361
1,200
472

671,691
24,510
2,000
2,400
6,410

546,482
15,450
2,000
1,200
6,602

15,000
28,204
26,389
165,219
137,766
982,669

27,891
30,916
184,623
99,712
852,131

34,031
30,948
194,356
118,003
1,084,349

32,584
30,374
202,956
100,454
938,102

490
515
1,401
7,455
812
108,692
4,753
6,865
1,385

539
1,112
1,717
21,323
1,739
111,926
3,642
8,402
2,865

550
300
1,725
21,550
1,825
120,500
3,940
8,550
2,000

1,195
133,563

1,162
154,427

550
1,325
1,725
21,550
1,825
128,250
4,100
8,575
2,000
100
1,175
171,175

1,175
162,115

550
1,325
1,725
11,250
1,825
128,500
4,100
8,575
3,200
100
1,175
162,325

1,316
74,044
2,033
3,493
3,433
1,498
45,443
4,314

1,458
85,206
1,644
4,040
4,490
1,268
48,277
1,969

2,470
4,858
142,902

2,430
1,335
152,117

1,500
121,100
2,050
3,325
5,000
325
51,500
3,250
300
2,475
4,855
195,680

1,470
118,340
800
3,046
4,950
300
51,500
7,850
160
2,445
1,890
192,751

1,500
125,510
2,050
3,325
5,000
325
56,500
8,250
300
2,475
4,875
210,110

4,880
4,880

3,847
3,847

5,400
5,400

3,200
3,200

5,400
5,400

1,264,014

1,162,522

1,456,604

1,442,415

1,315,937

DESCRIPTION

Dept 20-21 - POLICE DEPARTMENT - ADMINISTRATION
PERSONNEL
100-20-21-41100 WAGES - FULL-TIME
100-20-21-41200 WAGES - PART-TIME
100-20-21-41300 WAGES - OVERTIME
100-20-21-41500 CLOTHING ALLOWANCE
100-20-21-41600 WELLNESS BONUS
100-20-21-41660 RETENTION GRANT
100-20-21-42100 EMPLOYER PORTION FICA
100-20-21-42200 EMPLOYER PORTION IMRF
100-20-21-42300 EMPLOYER CONTRIB/PENSION
100-20-21-42500 EMPLOYEE HEALTH INSURANCE
PERSONNEL
COMMODITIES
100-20-21-51300
100-20-21-51700
100-20-21-52000
100-20-21-52700
100-20-21-54000
100-20-21-55000
100-20-21-58110
100-20-21-58120
100-20-21-58130
100-20-21-58140
100-20-21-59999
COMMODITIES

2024
ACTIVITY

OFFICE FURNITURE & EQUIPMENT

Totals for dept 20-21 - POLICE DEPARTMENT - ADMINISTRATION

Page 30 of 47

2024
ACTIVITY

2025
ACTIVITY

2026
AMENDED
BUDGET

2026
PROJECTED
ACTIVITY

2027
REQUESTED
BUDGET

4,531,776
13,864
562,554
17,754
46,911
99,298
185,000
96,012
31,398
2,588,435
812,265
8,985,267

5,059,725
3,753
686,885
14,734
51,698
103,924
10,000
102,990
34,189
2,892,423
848,658
9,808,979

5,606,634

5,836,330

525,000
17,976
60,480
107,915

636,000
21,072
60,480
111,152

116,225
34,222
3,044,908
1,010,712
10,524,072

116,255
34,222
3,044,908
1,010,712
10,524,102

121,966
33,175
3,179,643
1,204,895
11,204,713

66,104
3,166
91,432
39,576
2,915
203,193

80,351
2,694
109,562
52,677
2,582
247,866

68,000
3,200
93,000
37,500
2,350
204,050

87,129
2,700
76,050
26,400
2,350
194,629

78,000
3,200
71,500
37,500
2,350
192,550

CONTRACTUAL SERVICES
100-20-22-61300 MAINTENANCE-BUILDINGS
100-20-22-61500 MAINTENANCE-EQUIPMENT
100-20-22-61700 MAINTENANCE-VEHICLES
100-20-22-62099 PRINTED MATERIALS
100-20-22-63500 TOWING SERVICES
100-20-22-63800 CONTRACTED SERVICES
100-20-22-65300 LEGAL EXPENSES & NOTICES
100-20-22-66100 DUES & SUBSCRIPTIONS
100-20-22-66200 TRAINING/TRAVEL
CONTRACTUAL SERVICES

2,824
12,519
16,691
5,212
10,530
4,583
(34)
2,864
108,434
163,623

4,857
15,060
16,403
5,676
17,408
4,862
465
2,229
65,812
132,772

5,850
16,750
16,550
6,400
7,500
4,550
250
2,695
98,550
159,095

4,340
10,600
19,200
3,500
16,340
4,660
150
2,620
85,500
146,910

5,850
13,250
16,550
6,400
17,000
6,900
250
2,695
98,500
167,395

EQUIPMENT
100-20-22-86000
100-20-22-86200
100-20-22-86300
EQUIPMENT

EQUIPMENT
OFFICE FURNITURE & EQUIPMENT
TELEPHONE & RADIO EQUIPMENT

24,389
2,991
30,000
57,380

44,006
29,999
74,005

44,000
3,250
30,000
77,250

23,920
2,600
23,600
50,120

44,000
3,250
13,000
60,250

Totals for dept 20-22 - POLICE DEPARTMENT - PATROL

9,409,463

10,263,622

10,964,467

10,915,761

11,624,908

GL NUMBER

DESCRIPTION

Dept 20-22 - POLICE DEPARTMENT - PATROL
PERSONNEL
100-20-22-41100 WAGES - FULL-TIME
100-20-22-41200 WAGES - PART-TIME
100-20-22-41300 WAGES - OVERTIME
100-20-22-41400 LONGEVITY PAY
100-20-22-41500 CLOTHING ALLOWANCE
100-20-22-41600 WELLNESS BONUS
100-20-22-41660 RETENTION GRANT
100-20-22-42100 EMPLOYER PORTION FICA
100-20-22-42200 EMPLOYER PORTION IMRF
100-20-22-42300 EMPLOYER CONTRIB/PENSION
100-20-22-42500 EMPLOYEE HEALTH INSURANCE
PERSONNEL
COMMODITIES
100-20-22-51700
100-20-22-52000
100-20-22-52600
100-20-22-54000
100-20-22-59999
COMMODITIES

SUPPLIES/PARTS-VEHICLES
OFFICE SUPPLIES
PATROL SUPPLIES & EQUIPMENT
UNIFORMS/PROTECTIVE CLOTHING
COMMODITIES

Page 31 of 47

2024
ACTIVITY

2025
ACTIVITY

2026
AMENDED
BUDGET

2026
PROJECTED
ACTIVITY

2027
REQUESTED
BUDGET

1,920,891
13,864
294,439
10,042
17,009
54,480
70,000
53,813
31,398
826,096
350,814
3,642,846

2,188,797
3,753
298,064
13,727
23,795
60,398

2,384,574

2,491,224

290,000
16,536
24,480
57,915

307,075
13,512
24,480
59,652

55,996
34,190
1,046,195
396,968
4,121,883

64,830
34,222
1,101,350
484,889
4,458,796

67,314
33,175
1,150,084
572,112
4,718,628

7,818
599
663
4,775
32,991
77,276
2,564
615
127,301

6,380
1,994
476
4,992
11,045
44,082
6,295
603
75,867

7,925
2,500
825
5,300
9,550
45,000
5,825
600
77,525

5,700
2,500
530
3,870
8,750
44,770
1,450
600
68,170

7,925
2,500
825
5,300
9,550
46,500
5,825
600
79,025

CONTRACTUAL SERVICES
100-20-24-61500 MAINTENANCE-EQUIPMENT
100-20-24-61700 MAINTENANCE-VEHICLES
100-20-24-62099 PRINTED MATERIALS
100-20-24-65100 FREIGHT & POSTAGE
100-20-24-65300 LEGAL EXPENSES & NOTICES
100-20-24-66100 DUES & SUBSCRIPTIONS
100-20-24-66200 TRAINING/TRAVEL
CONTRACTUAL SERVICES

5
3,049
1,526
2,889
50
7,514
20,077
35,110

1,085
2,182
1,517
1,759
210
10,662
15,914
33,329

2,250
3,050
1,550
1,500
175
8,175
20,075
36,775

1,650
2,920
1,505
3,000
150
6,215
11,045
26,485

2,250
3,050
1,550
3,000
175
11,145
20,000
41,170

EQUIPMENT
100-20-24-86200
EQUIPMENT

2,456
2,456
4,231,079

4,573,096

4,553,451

4,838,823

GL NUMBER

DESCRIPTION

Dept 20-24 - POLICE DEPARTMENT - INVESTIGATIONS
PERSONNEL
100-20-24-41100 WAGES - FULL-TIME
100-20-24-41200 WAGES - PART-TIME
100-20-24-41300 WAGES - OVERTIME
100-20-24-41400 LONGEVITY PAY
100-20-24-41500 CLOTHING ALLOWANCE
100-20-24-41600 WELLNESS BONUS
100-20-24-41660 RETENTION GRANT
100-20-24-42100 EMPLOYER PORTION FICA
100-20-24-42200 EMPLOYER PORTION IMRF
100-20-24-42300 EMPLOYER CONTRIB/PENSION
100-20-24-42500 EMPLOYEE HEALTH INSURANCE
PERSONNEL
COMMODITIES
100-20-24-51700
100-20-24-51997
100-20-24-52000
100-20-24-52600
100-20-24-52700
100-20-24-53300
100-20-24-54000
100-20-24-59999
COMMODITIES

SUPPLIES/PARTS-VEHICLES
STREETLIGHTS, PARTS
OFFICE SUPPLIES
PATROL SUPPLIES & EQUIPMENT
INVESTIGATION SUPPLIES & EQUIPMENT
SMALL TOOLS & EQUIPMENT
UNIFORMS/PROTECTIVE CLOTHING
COMMODITIES

OFFICE FURNITURE & EQUIPMENT

Totals for dept 20-24 - POLICE DEPARTMENT - INVESTIGATIONS

3,807,713

Page 32 of 47

2024
ACTIVITY

2025
ACTIVITY

2026
AMENDED
BUDGET

2026
PROJECTED
ACTIVITY

2027
REQUESTED
BUDGET

1,674,290
93,888
119,889
8,688
16,727
15,055
50,000
60,499
41,864
550,731
359,101
2,990,732

1,647,888
87,047
112,154
8,357
16,530
13,981

1,630,935
99,101
110,000
9,408
16,240
37,230

1,859,338
134,363
117,307
9,456
17,440
38,347

61,016
45,586
492,327
299,883
2,784,769

66,555
58,320
518,282
334,760
2,880,831

73,651
56,794
541,216
446,248
3,294,160

3,123
4,189
5,772
2,577
939
16,600

3,157
3,880
6,116
2,705
1,002
16,860

3,850
6,050
6,125
2,525
1,050
19,600

3,430
2,170
3,870
1,423
550
11,443

3,850
6,000
6,125
2,525
1,050
19,550

CONTRACTUAL SERVICES
100-20-25-61500 MAINTENANCE-EQUIPMENT
100-20-25-61700 MAINTENANCE-VEHICLES
100-20-25-62099 PRINTED MATERIALS
100-20-25-63800 CONTRACTED SERVICES
100-20-25-65100 FREIGHT & POSTAGE
100-20-25-65200 MARKETING ADS & PUBLIC INFO
100-20-25-65300 LEGAL EXPENSES & NOTICES
100-20-25-66100 DUES & SUBSCRIPTIONS
100-20-25-66200 TRAINING/TRAVEL
CONTRACTUAL SERVICES

6,393
2,070
3,299
2,015
1,211
204
452
1,470
16,014
33,128

8,547
1,469
4,031
233,537
144
11
373
710
11,016
259,838

8,950
2,125
3,600
141,750
500
850
350
1,375
14,750
174,250

4,772
1,950
2,465
195,000
700
350
150
1,245
10,877
217,509

5,755
2,125
3,600
196,750
700
850
350
1,375
19,200
230,705

EQUIPMENT
100-20-25-86200
EQUIPMENT

15,441
15,441

11,626
11,626

13,200
13,200

9,050
9,050

13,200
13,200

3,055,901

3,073,093

3,087,881

3,118,833

3,557,615

GL NUMBER

DESCRIPTION

Dept 20-25 - POLICE - COMMUNITY SUPPORT SERVICES
PERSONNEL
100-20-25-41100 WAGES - FULL-TIME
100-20-25-41200 WAGES - PART-TIME
100-20-25-41300 WAGES - OVERTIME
100-20-25-41400 LONGEVITY PAY
100-20-25-41500 CLOTHING ALLOWANCE
100-20-25-41600 WELLNESS BONUS
100-20-25-41660 RETENTION GRANT
100-20-25-42100 EMPLOYER PORTION FICA
100-20-25-42200 EMPLOYER PORTION IMRF
100-20-25-42300 EMPLOYER CONTRIB/PENSION
100-20-25-42500 EMPLOYEE HEALTH INSURANCE
PERSONNEL
COMMODITIES
100-20-25-51700
100-20-25-52000
100-20-25-52700
100-20-25-54000
100-20-25-59999
COMMODITIES

SUPPLIES/PARTS-VEHICLES
OFFICE SUPPLIES
INVESTIGATION SUPPLIES & EQUIPMENT
UNIFORMS/PROTECTIVE CLOTHING
COMMODITIES

OFFICE FURNITURE & EQUIPMENT

Totals for dept 20-25 - POLICE - COMMUNITY SUPPORT SERVICES

Page 33 of 47

2024
ACTIVITY

2025
ACTIVITY

2026
AMENDED
BUDGET

2026
PROJECTED
ACTIVITY

2027
REQUESTED
BUDGET

6,484,656
1,138,216
48,865
47,600
95,176
6,250
110,009
9,402
5,343,974
1,125,234
14,409,382

7,985,154
1,419,923
50,157
52,400
167,393
6,625
134,587
10,713
5,802,043
1,277,772
16,906,767

8,677,014
825,000
55,908
60,600
160,000
5,000
149,874
10,617
6,010,761
1,546,884
17,501,658

9,668,118
826,000
56,112
67,200
196,000
5,000
164,912
10,471
6,361,700
1,929,341
19,284,854

10,640
45,697
327
8,062
72,911
29,403
1,187
2,031
8,941
64,230
243,429

16,751
40,142
1,258
14,319
52,117
43,276
1,653
2,853
16,621
63,072
252,062

18,000
35,000
3,000
12,500
70,000
40,000
1,500
5,000
19,000
75,000
279,000

25,000
35,000
3,000
12,500
80,000
40,000
3,500
5,000
19,000
78,500
301,500

18,000
35,000
2,500
12,500
70,000
40,000
2,000
5,000
19,000
75,000
279,000

45,266
15,651
11,572
2,639
30,385
93,245
3,460
13,847
265
5,723
76,805
298,858

34,708
17,499
15,069
2,961
39,466
81,373
7,741
17,801
534
637
4,358
59,480
281,627

33,000
32,600
15,000
3,700
42,000
90,000
5,000
14,000
500
2,500
4,500
52,500
295,300

33,000
32,600
17,000
4,000
52,000
90,000
5,000
18,000
500
2,500
5,200
101,175
360,975

33,000
32,600
15,000
3,700
47,000
90,000
5,000
18,000
500
2,000
5,000
81,000
332,800

2,327
2,327

14
14

2,000
2,000

14,953,996

17,440,470

18,077,958

18,166,133

19,898,654

DESCRIPTION
FIRE DEPARTMENT
PERSONNEL
41100
WAGES - FULL-TIME
41300
WAGES - OVERTIME
41400
LONGEVITY PAY
41500
CLOTHING ALLOWANCE
41600
WELLNESS BONUS
41650
EDUCATION BONUS
42100
EMPLOYER PORTION FICA
42200
EMPLOYER PORTION IMRF
42300
EMPLOYER CONTRIB/PENSION
42500
EMPLOYEE HEALTH INSURANCE
PERSONNEL
COMMODITIES
51300
51700
52000
52500
52800
52900
53099
53300
54000
55000
COMMODITIES

SUPPLIES/PARTS-BUILDINGS
SUPPLIES/PARTS-VEHICLES
OFFICE SUPPLIES
JANITORIAL SUPPLIES
FIREFIGHTING SUPPLIES & EQUIPMENT
AMBULANCE SUPPLIES & EQUIPMENT
ACTIVITIES & SUPPLIES
SMALL TOOLS & EQUIPMENT
UNIFORMS/PROTECTIVE CLOTHING
FUEL, OIL, & LUBRICANTS

CONTRACTUAL SERVICES
61300
MAINTENANCE-BUILDINGS
61500
MAINTENANCE-EQUIPMENT
61700
MAINTENANCE-VEHICLES
62099
PRINTED MATERIALS
62600
MEDICAL SERVICES
63800
CONTRACTED SERVICES
64000
UTILITIES
64500
TELEPHONE SERVICES
65100
FREIGHT & POSTAGE
65200
MARKETING ADS & PUBLIC INFO
66100
DUES & SUBSCRIPTIONS
66200
TRAINING/TRAVEL
CONTRACTUAL SERVICES
EQUIPMENT
86300
EQUIPMENT

TELEPHONE & RADIO EQUIPMENT

TOTAL EXPENDITURES FIRE DEPARTMENT

Page 34 of 47

2024
ACTIVITY

2025
ACTIVITY

2026
AMENDED
BUDGET

2026
PROJECTED
ACTIVITY

2027
REQUESTED
BUDGET

564,449

667,398

2,400
13,829
9,402
225,802
82,072
897,954

2,400
15,448
10,713
235,218
68,836
1,000,013

633,427
1,000
2,400
16,870
10,617
231,183
97,265
992,762

655,350
1,000
2,400
17,597
10,471
235,619
109,068
1,031,505

327
1,187
64,230
65,744

1,258
1,653
418
63,072
66,401

3,000
1,500
1,000
75,000
80,500

3,000
3,500
1,000
78,500
86,000

2,500
2,000
1,000
75,000
80,500

CONTRACTUAL SERVICES
100-25-27-61500 MAINTENANCE-EQUIPMENT
100-25-27-62099 PRINTED MATERIALS
100-25-27-62600 MEDICAL SERVICES
100-25-27-63800 CONTRACTED SERVICES
100-25-27-64500 TELEPHONE SERVICES
100-25-27-65100 FREIGHT & POSTAGE
100-25-27-66100 DUES & SUBSCRIPTIONS
100-25-27-66200 TRAINING/TRAVEL
CONTRACTUAL SERVICES

891
1,680
93,245
13,847
265
325
960
111,213

31
1,099
1,430
81,373
17,801
534
225
1,178
103,671

2,600
1,200
2,000
90,000
14,000
500
1,000
2,500
113,800

2,600
1,500
2,000
90,000
18,000
500
1,000
3,175
118,775

2,600
1,200
2,000
90,000
18,000
500
1,000
6,000
121,300

Totals for dept 25-27 - FIRE DEPARTMENT - ADMIN

1,074,911

1,170,085

1,187,062

1,197,537

1,233,305

GL NUMBER

DESCRIPTION

Dept 25-27 - FIRE DEPARTMENT - ADMINISTRATION
PERSONNEL
100-25-27-41100 WAGES - FULL-TIME
100-25-27-41300 WAGES - OVERTIME
100-25-27-41500 CLOTHING ALLOWANCE
100-25-27-42100 EMPLOYER PORTION FICA
100-25-27-42200 EMPLOYER PORTION IMRF
100-25-27-42300 EMPLOYER CONTRIB/PENSION
100-25-27-42500 EMPLOYEE HEALTH INSURANCE
PERSONNEL
COMMODITIES
100-25-27-52000
100-25-27-53099
100-25-27-54000
100-25-27-55000
COMMODITIES

OFFICE SUPPLIES
ACTIVITIES & SUPPLIES
UNIFORMS/PROTECTIVE CLOTHING
FUEL, OIL, & LUBRICANTS

Page 35 of 47

GL NUMBER

SUPPLIES/PARTS-BUILDINGS
SUPPLIES/PARTS-VEHICLES
JANITORIAL SUPPLIES
FIREFIGHTING SUPPLIES & EQUIPMENT
AMBULANCE SUPPLIES & EQUIPMENT
SMALL TOOLS & EQUIPMENT
UNIFORMS/PROTECTIVE CLOTHING

CONTRACTUAL SERVICES
100-25-28-61300 MAINTENANCE-BUILDINGS
100-25-28-61500 MAINTENANCE-EQUIPMENT
100-25-28-61700 MAINTENANCE-VEHICLES
100-25-28-62099 PRINTED MATERIALS
100-25-28-62600 MEDICAL SERVICES
100-25-28-64000 UTILITIES
100-25-28-65200 MARKETING ADS & PUBLIC INFO
100-25-28-66100 DUES & SUBSCRIPTIONS
100-25-28-66200 TRAINING/TRAVEL
CONTRACTUAL SERVICES
EQUIPMENT
100-25-28-86300
EQUIPMENT

2025
ACTIVITY

2026
AMENDED
BUDGET

2026
PROJECTED
ACTIVITY

2027
REQUESTED
BUDGET

5,920,207
1,138,216
48,865
45,200
95,176
6,250
96,180
5,118,172
1,043,162
13,511,428

7,317,756
1,419,923
50,157
50,000
167,393
6,625
119,139
5,566,825
1,208,936
15,906,754

8,043,587
824,000
55,908
58,200
160,000
5,000
133,004
5,779,578
1,449,619
16,508,896

9,012,768
825,000
56,112
64,800
196,000
5,000
147,315
6,126,081
1,820,273
18,253,349

10,640
45,697
8,062
72,911
29,403
2,031
8,941
177,685

16,751
40,142
14,319
52,117
43,276
2,853
16,203
185,661

18,000
35,000
12,500
70,000
40,000
5,000
18,000
198,500

25,000
35,000
12,500
80,000
40,000
5,000
18,000
215,500

18,000
35,000
12,500
70,000
40,000
5,000
18,000
198,500

45,266
15,651
11,572
1,748
28,705
3,460
5,398
75,845
187,645

34,708
17,468
15,069
1,862
38,036
7,741
637
4,133
58,302
177,956

33,000
30,000
15,000
2,500
40,000
5,000
2,500
3,500
50,000
181,500

33,000
30,000
17,000
2,500
50,000
5,000
2,500
4,200
98,000
242,200

33,000
30,000
15,000
2,500
45,000
5,000
2,000
4,000
75,000
211,500

2,327
2,327

14
14

2,000
2,000

13,879,085

16,270,385

16,890,896

16,968,596

18,665,349

DESCRIPTION

Dept 25-28 - FIRE DEPARTMENT - OPERATIONS
PERSONNEL
100-25-28-41100 WAGES - FULL-TIME
100-25-28-41300 WAGES - OVERTIME
100-25-28-41400 LONGEVITY PAY
100-25-28-41500 CLOTHING ALLOWANCE
100-25-28-41600 WELLNESS BONUS
100-25-28-41650 EDUCATION BONUS
100-25-28-42100 EMPLOYER PORTION FICA
100-25-28-42300 EMPLOYER CONTRIB/PENSION
100-25-28-42500 EMPLOYEE HEALTH INSURANCE
PERSONNEL
COMMODITIES
100-25-28-51300
100-25-28-51700
100-25-28-52500
100-25-28-52800
100-25-28-52900
100-25-28-53300
100-25-28-54000
COMMODITIES

2024
ACTIVITY

TELEPHONE & RADIO EQUIPMENT

Totals for dept 25-28 - FIRE DEPARTMENT - OPERATIONS

Page 36 of 47

2024
ACTIVITY

2025
ACTIVITY

2026
AMENDED
BUDGET

2026
PROJECTED
ACTIVITY

2027
REQUESTED
BUDGET

1,483,287
52,331
117,911
10,149
8,643

1,480,461
39,318
131,325
9,094
11,546
17,530
120,381
144,795
323,882
2,278,332

1,609,511
64,043
254,327
8,856
12,394
44,034
148,353
160,622
349,207
2,651,347

1,445,393
57,386
189,318
7,036
11,494
44,034
133,611
145,114
349,207
2,382,593

1,865,264
65,501
219,450
5,616
14,120
45,034
166,101
168,863
402,585
2,952,534

35,171
17,950
14,462
2,259
100,481
17,814
(489)
156
10,234
2,845
13,640
1,099
115,665
331,287

23,478
18,109
20,516
3,040
127,395
58,498

30,815
20,000
20,000
1,500
100,000
20,000

24,000
20,000
15,000
1,800
110,000
80,000

24,000
20,000
20,000
2,000
112,000
10,217

473
7,993

1,000
14,000
3,710
13,000
1,500
132,300
357,825

1,123
13,000
3,500
13,000
1,200
117,000
399,623

1,050
13,000
3,710
13,750
2,150
133,400
355,277

5,576
51,620
14,660
9,997
4,625
11,690
9,787

18,264
41,411
69,334

22,000
55,500
30,000
13,000
17,500
12,500
6,500
8,600
120,000
275
1,000
160,000
10,000
4,200
126,750
13,200
50,000
7,900
304
100

20,100
57,000
30,000
13,000
15,000
12,500
6,500
8,880
85,000
317
185,000
20,000
4,200
126,750
8,500
45,000
7,900
187

21,814
55,500
40,000
20,000
16,000
12,500
6,500
9,200
110,000
275
2,500
160,000
10,000
4,200
126,750
10,000
50,000
7,900
787

DESCRIPTION
PUBLIC WORKS DEPARTMENT
PERSONNEL
41100
WAGES - FULL-TIME
41200
WAGES - PART-TIME
41300
WAGES - OVERTIME
41400
LONGEVITY PAY
41500
CLOTHING ALLOWANCE
41600
WELLNESS BONUS
42100
EMPLOYER PORTION FICA
42200
EMPLOYER PORTION IMRF
42500
EMPLOYEE HEALTH INSURANCE
PERSONNEL
COMMODITIES
51300
51410
51430
51500
51700
51997
51998
52000
52500
53100
53300
54000
55000
COMMODITIES

SUPPLIES/PARTS-BUILDINGS
SUPPLIES/PARTS-STREETS
SUPPLIES/PARTS-STORM SEWERS
SUPPLIES/PARTS-EQUIPMENT
SUPPLIES/PARTS-VEHICLES
STREETLIGHTS, PARTS
TRAFFIC & STREET SIGNS
OFFICE SUPPLIES
JANITORIAL SUPPLIES
ICE/SNOW CONTROL SUPPLIES
SMALL TOOLS & EQUIPMENT
UNIFORMS/PROTECTIVE CLOTHING
FUEL, OIL, & LUBRICANTS

CONTRACTUAL SERVICES
61100
MAINTENANCE-GROUNDS
61300
MAINTENANCE-BUILDINGS
61400
MAINTENANCE-INFRASTRUCTURE
61420
MAINTENANCE-STREETS
61430
MAINTENANCE-STORM SEWERS
61450
MAINTENANCE-SIDEWALKS (50/50)
61500
MAINTENANCE-EQUIPMENT
61599
WARNING SIRENS
61700
MAINTENANCE-VEHICLES
62099
PRINTED MATERIALS
62300
ARCHITECT/ENGINEERING SERVICES
63100
FORESTRY SERVICES
63150
50/50 TREE PLANTING
63600
WEATHER SERVICES
63800
CONTRACTED SERVICES
64000
UTILITIES
64100
ELECTRIC SERVICES
64500
TELEPHONE SERVICES
65100
FREIGHT & POSTAGE
65200
MARKETING ADS & PUBLIC INFO
65300
LEGAL EXPENSES & NOTICES
65400
TAXES, LICENSES, & FEES
65500
RENTAL-BLDG & EQUIP
66100
DUES & SUBSCRIPTIONS
66200
TRAINING/TRAVEL
69700
CENTRAL BUSINESS DISTRICT PROJECTS
CONTRACTUAL SERVICES
EQUIPMENT
86000
EQUIPMENT

EQUIPMENT

TOTAL EXPENDITURES PUBLIC WORKS

120,464
139,694
358,227
2,290,706

15,841
944
109,250
385,537

1,000
141,293
19,300
3,815
109,331
5,868
39,020
6,041
316

10,700
6,363
6,730
8,340
71,076
794
50,151
358,357
17,825
3,973
97,686
7,404
39,168
6,650
453

152
1,082
7,962
450
2,192
16,451
554,683

1,101
38,715
1,192
3,773
10,891
870,351

5,500
2,500
1,000
9,250
20,000
697,579

2,900
2,900
2,500
9,750
20,000
683,884

3,500
5,000
3,000
10,750
22,500
708,676

48,484
48,484

28,829
28,829

66,000
66,000

60,000
60,000

3,225,160

3,563,049

3,772,751

3,532,100

4,076,487

92,455

Page 37 of 47

GL NUMBER

2025
ACTIVITY

2026
AMENDED
BUDGET

2026
PROJECTED
ACTIVITY

2027
REQUESTED
BUDGET

207,435
15,212
19,342
32,509
274,498

142,934
9,706
11,072
24,667
188,379

111,463
8,527
9,608
12,819
142,417

210,377
16,093
16,977
28,657
272,104

90
90

300
300

250
250

300
300

6,286

7,500

5,833

417
6,703

750
8,250

280,331

195,172

150,967

150,917

280,654

DESCRIPTION

Dept 30-31 - PUBLIC WORKS - ADMINISTRATION
PERSONNEL
100-30-31-41100 WAGES - FULL-TIME
100-30-31-42100 EMPLOYER PORTION FICA
100-30-31-42200 EMPLOYER PORTION IMRF
100-30-31-42500 EMPLOYEE HEALTH INSURANCE
PERSONNEL
COMMODITIES
100-30-31-52000
COMMODITIES

2024
ACTIVITY

OFFICE SUPPLIES

CONTRACTUAL SERVICES
100-30-31-64500 TELEPHONE SERVICES
100-30-31-65300 LEGAL EXPENSES & NOTICES
100-30-31-66200 TRAINING/TRAVEL
CONTRACTUAL SERVICES
Totals for dept 30-31 - PUBLIC WORKS - ADMINISTRATION

5,681
152

Page 38 of 47

GL NUMBER

2025
ACTIVITY

2026
AMENDED
BUDGET

2026
PROJECTED
ACTIVITY

2027
REQUESTED
BUDGET

194,708
36,910
22,018
1,758
1,413

236,598
32,362
18,976
1,376
1,902
1,875
20,656
21,620
45,547
380,912

210,862
51,600
50,000
432
1,920
8,110
24,083
22,524
59,925
429,456

281,591
52,685
40,000
504
2,720
8,110
28,829
25,993
108,891
549,323

15,029
4,670
2,635
22,334

19,815
9,000
3,710
1,000
33,525

15,000
9,000
3,500
1,000
28,500

15,000
9,000
3,710
1,000
28,710

184,938

4,461
28,605
8,340
93,116
7,404
39,168
691
174
181,959

9,400
45,000
8,600
126,750
13,200
50,000
5,000
2,500
260,450

7,500
45,000
8,880
126,750
8,500
45,000
2,000
2,500
246,130

9,214
45,000
9,200
126,750
10,000
50,000
2,500
2,500
255,164

559,607

585,205

723,431

704,086

833,197

DESCRIPTION

Dept 30-32 - PUBLIC WORKS - SUPPORT SERVICES
PERSONNEL
100-30-32-41100 WAGES - FULL-TIME
100-30-32-41200 WAGES - PART-TIME
100-30-32-41300 WAGES - OVERTIME
100-30-32-41400 LONGEVITY PAY
100-30-32-41500 CLOTHING ALLOWANCE
100-30-32-41600 WELLNESS BONUS
100-30-32-42100 EMPLOYER PORTION FICA
100-30-32-42200 EMPLOYER PORTION IMRF
100-30-32-42500 EMPLOYEE HEALTH INSURANCE
PERSONNEL
COMMODITIES
100-30-32-51300
100-30-32-52500
100-30-32-53100
100-30-32-53300
COMMODITIES

2024
ACTIVITY

SUPPLIES/PARTS-BUILDINGS
JANITORIAL SUPPLIES
ICE/SNOW CONTROL SUPPLIES
SMALL TOOLS & EQUIPMENT

CONTRACTUAL SERVICES
100-30-32-61100 MAINTENANCE-GROUNDS
100-30-32-61300 MAINTENANCE-BUILDINGS
100-30-32-61599 WARNING SIRENS
100-30-32-63800 CONTRACTED SERVICES
100-30-32-64000 UTILITIES
100-30-32-64100 ELECTRIC SERVICES
100-30-32-65400 TAXES, LICENSES, & FEES
100-30-32-66200 TRAINING/TRAVEL
CONTRACTUAL SERVICES
Totals for dept 30-32 - PUBLIC WORKS - SUPPORT SERVICES

18,587
18,832
50,100
344,326

19,815
6,601
2,845
1,082
30,343

30,074
109,331
5,868
39,020
645

Page 39 of 47

GL NUMBER

SUPPLIES/PARTS-BUILDINGS
SUPPLIES/PARTS-STREETS
SUPPLIES/PARTS-STORM SEWERS
SUPPLIES/PARTS-EQUIPMENT
SUPPLIES/PARTS-VEHICLES
STREETLIGHTS, PARTS
TRAFFIC & STREET SIGNS
OFFICE SUPPLIES
JANITORIAL SUPPLIES
SMALL TOOLS & EQUIPMENT
UNIFORMS/PROTECTIVE CLOTHING
FUEL, OIL, & LUBRICANTS

CONTRACTUAL SERVICES
100-30-33-61100 MAINTENANCE-GROUNDS
100-30-33-61300 MAINTENANCE-BUILDINGS
100-30-33-61400 MAINTENANCE-INFRASTRUCTURE
100-30-33-61420 MAINTENANCE-STREETS
100-30-33-61430 MAINTENANCE-STORM SEWERS
100-30-33-61450 MAINTENANCE-SIDEWALKS (50/50)
100-30-33-61500 MAINTENANCE-EQUIPMENT
100-30-33-61700 MAINTENANCE-VEHICLES
100-30-33-62099 PRINTED MATERIALS
100-30-33-63100 FORESTRY SERVICES
100-30-33-63150 50/50 TREE PLANTING
100-30-33-63600 WEATHER SERVICES
100-30-33-65100 FREIGHT & POSTAGE
100-30-33-65200 MARKETING ADS & PUBLIC INFO
100-30-33-65400 TAXES, LICENSES, & FEES
100-30-33-65500 RENTAL-BLDG & EQUIP
100-30-33-66100 DUES & SUBSCRIPTIONS
100-30-33-66200 TRAINING/TRAVEL
100-30-33-69700 CENTRAL BUSINESS DISTRICT PROJECTS
CONTRACTUAL SERVICES
EQUIPMENT
100-30-33-86000
EQUIPMENT

2025
ACTIVITY

2026
AMENDED
BUDGET

2026
PROJECTED
ACTIVITY

2027
REQUESTED
BUDGET

991,976
5,137
95,893
8,391
7,230

1,048,914
5,617
112,349
7,718
9,644
15,655
86,126
107,405
246,874
1,640,302

1,119,177
12,443
195,000
8,424
9,920
35,924
102,890
114,008
244,687
1,842,473

944,688
5,786
134,818
6,604
9,020
35,924
86,968
97,218
244,687
1,565,713

1,138,905
12,816
170,000
5,112
10,400
35,924
102,387
106,134
232,659
1,814,337

15,356
17,950
14,462
2,259
100,230
17,814
(489)
129
3,633
12,558
1,099
115,360
300,361

8,449
18,109
20,516
3,040
127,395
58,498

11,000
20,000
20,000
1,500
100,000
20,000

9,000
20,000
15,000
1,800
110,000
80,000

9,000
20,000
20,000
2,000
110,000
10,217

375
3,323
13,206
930
109,142
362,983

500
5,000
12,000
1,500
132,000
323,500

500
4,000
12,000
1,200
115,800
369,300

500
4,000
12,000
1,500
132,000
321,217

5,576
21,546
14,660
9,997
4,625
11,690
9,787
92,455

13,803
12,806
69,334

12,600
12,000
30,000
13,000
15,000
12,500
6,500
85,000
275
185,000
20,000
4,200
187

12,600
10,500
40,000
20,000
16,000
12,500
6,500
110,000
275
160,000
10,000
4,200
187

900
2,900
2,500
6,000
20,000
428,562

1,000
5,000
3,000
6,000
22,500
440,262

DESCRIPTION

Dept 30-33 - PUBLIC WORKS - STREET DIVISION
PERSONNEL
100-30-33-41100 WAGES - FULL-TIME
100-30-33-41200 WAGES - PART-TIME
100-30-33-41300 WAGES - OVERTIME
100-30-33-41400 LONGEVITY PAY
100-30-33-41500 CLOTHING ALLOWANCE
100-30-33-41600 WELLNESS BONUS
100-30-33-42100 EMPLOYER PORTION FICA
100-30-33-42200 EMPLOYER PORTION IMRF
100-30-33-42500 EMPLOYEE HEALTH INSURANCE
PERSONNEL
COMMODITIES
100-30-33-51300
100-30-33-51410
100-30-33-51430
100-30-33-51500
100-30-33-51700
100-30-33-51997
100-30-33-51998
100-30-33-52000
100-30-33-52500
100-30-33-53300
100-30-33-54000
100-30-33-55000
COMMODITIES

2024
ACTIVITY

EQUIPMENT

Totals for dept 30-33 - PUBLIC WORKS - STREET DIVISION

79,263
93,899
268,751
1,550,540

141,293
19,300
3,815
187

10,700
6,363
6,730
71,076
537
358,357
17,825
3,973
336

437
7,962
450
2,192
16,451
362,423

410
38,715
1,064
2,717
10,891
625,637

12,600
10,500
30,000
13,000
17,500
12,500
6,500
120,000
275
160,000
10,000
4,200
187
100
500
2,500
1,000
6,000
20,000
427,362

48,484
48,484

28,829
28,829

66,000
66,000

60,000
60,000

2,261,808

2,657,751

2,659,335

2,429,575

2,635,816

Page 40 of 47

GL NUMBER

2025
ACTIVITY

2026
AMENDED
BUDGET

2026
PROJECTED
ACTIVITY

2027
REQUESTED
BUDGET

89,168
10,284

52,015
1,339

168,009

178,380

234,391

9,327
554

4,500
554

9,450
1,000
1,000
18,792
19,759
32,378
316,770

DESCRIPTION

Dept 30-35 - PUBLIC WORKS - ENGINEERING
PERSONNEL
100-30-35-41100 WAGES - FULL-TIME
100-30-35-41200 WAGES - PART-TIME
100-30-35-41300 WAGES - OVERTIME
100-30-35-41500 CLOTHING ALLOWANCE
100-30-35-41600 WELLNESS BONUS
100-30-35-42100 EMPLOYER PORTION FICA
100-30-35-42200 EMPLOYER PORTION IMRF
100-30-35-42500 EMPLOYEE HEALTH INSURANCE
PERSONNEL
COMMODITIES
100-30-35-51700
100-30-35-52000
100-30-35-53300
100-30-35-54000
100-30-35-55000
COMMODITIES

2024
ACTIVITY

SUPPLIES/PARTS-VEHICLES
OFFICE SUPPLIES
SMALL TOOLS & EQUIPMENT
UNIFORMS/PROTECTIVE CLOTHING
FUEL, OIL, & LUBRICANTS

CONTRACTUAL SERVICES
100-30-35-62099 PRINTED MATERIALS
100-30-35-62300 ARCHITECT/ENGINEERING SERVICES
100-30-35-63800 CONTRACTED SERVICES
100-30-35-64500 TELEPHONE SERVICES
100-30-35-65100 FREIGHT & POSTAGE
100-30-35-66100 DUES & SUBSCRIPTIONS
100-30-35-66200 TRAINING/TRAVEL
CONTRACTUAL SERVICES
Totals for dept 30-35 - PUBLIC WORKS - ENGINEERING

7,402
7,621
6,867
121,342

3,893
4,698
6,794
68,739

12,853
14,482
31,776
237,001

14,033
15,764
31,776
245,007

251
27

200

373

305
583

14
108
130

300
500

1,200
1,573

1,489

257
50,151
4,570
364
117
128
465
56,052

123,414

124,921

1,000
360
129

2,000
250
750
650
1,400
5,050

42
1,000
400
117

2,500
400

400
600

1,517

500
942

1,500
5,000

239,018

247,522

326,820

Page 41 of 47

2024
ACTIVITY

2025
ACTIVITY

2026
AMENDED
BUDGET

2026
PROJECTED
ACTIVITY

2027
REQUESTED
BUDGET

633,456
489
1,800

688,355
1,308
2,584
49,993
62,559
142,354
947,153

720,577
480
2,400
7,000
55,880
58,414
152,132
996,883

741,371
3,900
2,400

44,919
54,184
134,564
869,412

714,417
4,000
2,400
7,000
55,680
62,531
152,132
998,160

57,199
60,143
180,298
1,045,311

158
131
650
60
2,324
3,323

419
334
559
687
2,380
4,379

700
2,700
500
400
3,200
7,500

1,400
678
500

700
2,700
500

2,766
5,344

3,200
7,100

324
331
277
120
300,000
3,478
120,000

200
298
875
577
300,000
12,000
140,000
5,000
18,500
1,680
90
250
600
1,778
4,800
486,648

200
700
900
1,000
300,000
17,000
140,000
70,000
18,500
5,300
175
500
600
1,600
4,900
561,375

DESCRIPTION
COMMUNITY DEVELOPMENT
PERSONNEL
41100
WAGES - FULL-TIME
41300
WAGES - OVERTIME
41500
CLOTHING ALLOWANCE
41600
WELLNESS BONUS
42100
EMPLOYER PORTION FICA
42200
EMPLOYER PORTION IMRF
42500
EMPLOYEE HEALTH INSURANCE
PERSONNEL
COMMODITIES
51700
52000
53300
54000
55000
COMMODITIES

SUPPLIES/PARTS-VEHICLES
OFFICE SUPPLIES
SMALL TOOLS & EQUIPMENT
UNIFORMS/PROTECTIVE CLOTHING
FUEL, OIL, & LUBRICANTS

CONTRACTUAL SERVICES
61500
MAINTENANCE-EQUIPMENT
61700
MAINTENANCE-VEHICLES
62099
PRINTED MATERIALS
62100
FINANCIAL SERVICES
62700
HUMAN & SOCIAL SERVICES
63300
NUISANCE ABATEMENT SERVICES
63700
DEVELOPMENTAL SERVICES
63750
DEMOLITION SERVICES
63800
CONTRACTED SERVICES
64500
TELEPHONE SERVICES
65100
FREIGHT & POSTAGE
65200
MARKETING ADS & PUBLIC INFO
65300
LEGAL EXPENSES & NOTICES
66100
DUES & SUBSCRIPTIONS
66200
TRAINING/TRAVEL
CONTRACTUAL SERVICES
EQUIPMENT
86200
EQUIPMENT

OFFICE FURNITURE & EQUIPMENT

TOTAL EXPENDITURES COMMUNITY DEVELOPMENT

497
541
1,834
2,520
422,158

276
2,093
2,106
436,236

200
700
900
1,000
300,000
12,000
140,000
70,000
28,500
5,300
175
500
600
1,840
4,900
566,615

785
785

448
448

1,300
1,300

750
750

1,300
1,300

1,295,678

1,388,216

1,573,575

1,489,625

1,615,086

118
4,365
534
225,000
3,680
123,093
46,429
10,222
3,325

4,138
3,093

Page 42 of 47

GL NUMBER

OFFICE SUPPLIES

CONTRACTUAL SERVICES
100-40-41-62099 PRINTED MATERIALS
100-40-41-62700 HUMAN & SOCIAL SERVICES
100-40-41-63700 DEVELOPMENTAL SERVICES
100-40-41-63750 DEMOLITION SERVICES
100-40-41-63800 CONTRACTED SERVICES
100-40-41-64500 TELEPHONE SERVICES
100-40-41-65100 FREIGHT & POSTAGE
100-40-41-65200 MARKETING ADS & PUBLIC INFO
100-40-41-65300 LEGAL EXPENSES & NOTICES
100-40-41-66100 DUES & SUBSCRIPTIONS
100-40-41-66200 TRAINING/TRAVEL
CONTRACTUAL SERVICES
EQUIPMENT
100-40-41-86200
EQUIPMENT

2025
ACTIVITY

2026
AMENDED
BUDGET

2026
PROJECTED
ACTIVITY

2027
REQUESTED
BUDGET

238,063
347
17,381
20,377
32,720
308,888

249,693
869
18,365
22,567
27,141
318,635

258,359
1,500
19,881
22,400
39,759
341,899

260,883
360
19,985
22,519
39,759
343,506

266,109
1,500
20,474
21,596
46,947
356,626

73
73

138
138

200
200

28
225,000
123,093
46,429

300,000
120,000

593

567

497
541
1,351
95
397,627

276
1,391
141
422,375

100
300,000
140,000
70,000
10,000
600
75
500
600
1,340
900
524,115

75
300,000
140,000
5,000
10,000
600
50
250
600
1,290
300
458,165

100
300,000
140,000
70,000
10,000
600
75
500
600
1,100
900
523,875

300
300

150
150

300
300

866,514

802,021

881,001

DESCRIPTION

Dept 40-41 - COMMUNITY DEV - ADMINISTRATION
PERSONNEL
100-40-41-41100 WAGES - FULL-TIME
100-40-41-41300 WAGES - OVERTIME
100-40-41-42100 EMPLOYER PORTION FICA
100-40-41-42200 EMPLOYER PORTION IMRF
100-40-41-42500 EMPLOYEE HEALTH INSURANCE
PERSONNEL
COMMODITIES
100-40-41-52000
COMMODITIES

2024
ACTIVITY

OFFICE FURNITURE & EQUIPMENT

Totals for dept 40-41 - COMMUNITY DEV - ADMIN

292
292
706,880

741,148

Page 43 of 47

2024
ACTIVITY

2025
ACTIVITY

2026
AMENDED
BUDGET

2026
PROJECTED
ACTIVITY

2027
REQUESTED
BUDGET

395,393
142
1,800

438,662
439
2,584
31,628
39,992
115,213
628,518

459,694
120
2,400
7,000
35,895
35,895
112,373
653,377

475,262
2,400
2,400

27,538
33,807
101,844
560,524

456,058
2,500
2,400
7,000
35,799
40,131
112,373
656,261

36,725
38,547
133,351
688,685

158
58
650
60
2,324
3,250

419
196
559
687
2,380
4,241

700
2,500
500
400
3,200
7,300

1,400
478
500

700
2,500
500

2,766
5,144

3,200
6,900

118
4,337
534
3,680
10,222
2,732

324
331
277
120
3,478
4,138
2,526

483
2,425
24,531

702
1,965
13,861

200
700
800
1,000
12,000
18,500
4,700
100
500
4,000
42,500

200
298
800
577
12,000
8,500
1,080
40
488
4,500
28,483

200
700
800
1,000
17,000
8,500
4,700
100
500
4,000
37,500

OFFICE FURNITURE & EQUIPMENT

493
493

448
448

1,000
1,000

600
600

1,000
1,000

Totals for dept 40-43 - COMMUNITY DEV - BUILDING & CODE

588,798

647,068

707,061

687,604

734,085

GL NUMBER

DESCRIPTION

Dept 40-43 - COMMUNITY DEV - BUILDING & CODE COMP
PERSONNEL
100-40-43-41100 WAGES - FULL-TIME
100-40-43-41300 WAGES - OVERTIME
100-40-43-41500 CLOTHING ALLOWANCE
100-40-43-41600 WELLNESS BONUS
100-40-43-42100 EMPLOYER PORTION FICA
100-40-43-42200 EMPLOYER PORTION IMRF
100-40-43-42500 EMPLOYEE HEALTH INSURANCE
PERSONNEL
COMMODITIES
100-40-43-51700
100-40-43-52000
100-40-43-53300
100-40-43-54000
100-40-43-55000
COMMODITIES

SUPPLIES/PARTS-VEHICLES
OFFICE SUPPLIES
SMALL TOOLS & EQUIPMENT
UNIFORMS/PROTECTIVE CLOTHING
FUEL, OIL, & LUBRICANTS

CONTRACTUAL SERVICES
100-40-43-61500 MAINTENANCE-EQUIPMENT
100-40-43-61700 MAINTENANCE-VEHICLES
100-40-43-62099 PRINTED MATERIALS
100-40-43-62100 FINANCIAL SERVICES
100-40-43-63300 NUISANCE ABATEMENT SERVICES
100-40-43-63800 CONTRACTED SERVICES
100-40-43-64500 TELEPHONE SERVICES
100-40-43-65100 FREIGHT & POSTAGE
100-40-43-66100 DUES & SUBSCRIPTIONS
100-40-43-66200 TRAINING/TRAVEL
CONTRACTUAL SERVICES
EQUIPMENT
100-40-43-86200
EQUIPMENT

Page 44 of 47

2024
ACTIVITY

2025
ACTIVITY

2026
AMENDED
BUDGET

2026
PROJECTED
ACTIVITY

2027
REQUESTED
BUDGET

Dept 55-00 - GENERAL FUND SUPPORT
PERSONNEL
100-55-00-41700 DEFERRED COMPENSATION
100-55-00-41800 HSA CONTRIBUTIONS
100-55-00-42500 RETIREE HEALTH INSURANCE
100-55-00-42600 WORKER'S COMPENSATION/LIABILITY INSUR
PERSONNEL

208,800
90,137
1,067,953
1,232,216
2,599,106

208,984
90,483
1,069,321
1,099,237
2,468,025

310,278
90,363
1,084,827
1,460,077
2,945,545

295,855
104,186
1,063,334
1,641,759
3,105,134

CONTRACTUAL SERVICES
100-55-00-68750 TAX SHARING AGREEMENTS
100-55-00-69700 SPECIAL PROJECTS
CONTRACTUAL SERVICES

1,294,872
11,000
1,305,872

1,339,651
14,250
1,353,901

1,449,611
20,000
1,469,611

1,349,185
20,000
1,369,185

1,455,479
20,000
1,475,479

370,000
106,020
26,822
2,007
504,849

380,000
95,475
26,558
1,538
503,571

390,000
90,060
27,000
1,478
508,538

380,000
90,060
27,000
1,478
498,538

390,000
79,088
27,810
1,522
498,420

GL NUMBER

DESCRIPTION

DEBT SERVICES
100-55-00-75000
100-55-00-76000
100-55-00-79000
100-55-00-79100
DEBT SERVICES

DEBT SERVICE - PRINCIPAL
DEBT SERVICE - INTEREST
CAPITAL LEASE PRINCIPAL
CAPITAL LEASE INTEREST

EQUIPMENT
100-55-00-86000
EQUIPMENT

EQUIPMENT (LEASED)

TRANSFERS OUT
100-55-00-91140
100-55-00-91210
100-55-00-91300
100-55-00-91400
100-55-00-91420
TRANSFERS OUT

TRANSFER TO EMERGENCY ASSISTANCE PRO
TRANSFER TO MFT FUND
TRANSFER TO DEBT SERVICE FUND
TRANSFER TO CAPITAL PROJECTS FUND
TRANSFER TO CAPITAL EQUIPMENT FUND

TOTAL FOR DEPT - 55-00 - GENERAL FUND SUPPORT

7,085
7,085

50,000
1,500,000
1,998,497
950,000
200,000
4,698,497

1,000,000
2,262,376
2,000,000
500,000
5,762,376

2,333,842
1,850,000
200,000
4,383,842

2,333,842
2,232,000
675,000
5,240,842

9,108,324

10,094,958

9,307,536

9,197,110

10,319,875

Page 45 of 47

GL NUMBER

DESCRIPTION

2024
ACTIVITY

2025
ACTIVITY

2026
AMENDED
BUDGET

2026
PROJECTED
ACTIVITY

2027
REQUESTED
BUDGET

Fund 210 - MOTOR FUEL TAX FUND
ESTIMATED REVENUES
INTERGOVERNMENTAL REVENUES
210-00-00-33100
FEDERAL GRANTS
210-00-00-33200
STATE GRANTS
210-00-00-33550
MOTOR FUEL TAX ALLOTMENT
INTERGOVERNMENTAL REVENUES

1,790,897
1,790,897

80,000
1,839,366
1,919,366

1,790,000
1,790,000

1,800,000
1,800,000

OTHER INCOME
210-00-00-37100
210-00-00-38100
210-00-00-38200
OTHER INCOME

INVESTMENT INTEREST
MISCELLANEOUS REVENUE
REFUNDS / REIMBURSEMENTS

62,066
269,200
331,266

91,892
91,892

65,000
250,000
315,000

85,000
250,000
335,000

TRANSFERS IN
210-00-00-39100
TRANSFERS IN

TRANSFER FROM GENERAL FUND

1,500,000
1,500,000

1,000,000
1,000,000

3,622,163

3,011,258

2,105,000

2,125,000

2,135,000

126,982
254,581
381,563

95,897
275,196
371,093

133,000
285,000
418,000

140,000
300,000
440,000

CONTRACTUAL SERVICES
210-00-00-62300
ARCHITECT/ENGINEERING SERVICES
210-00-00-64100
ELECTRIC SERVICES
CONTRACTUAL SERVICES

936,584
377,766
1,314,350

763,942
417,599
1,181,541

250,000
333,000
583,000

250,000
425,000
675,000

EQUIPMENT
210-00-00-81000
210-00-00-83000
210-00-00-83050
210-00-00-83800
210-00-00-83850
210-00-00-83900
EQUIPMENT

793,852
2,989,855
3,783,707

977,175
380,000
200,263
1,557,438

1,000,000
1,000,000

TOTAL EXPENDITURES

5,479,620

3,110,072

2,001,000

2,115,000

NET OF REVENUES/EXPENDITURES - FUND 210
BEGINNING FUND BALANCE
ENDING FUND BALANCE

(1,857,457)
2,597,926
740,469

(98,814)
740,469
641,655

104,000
641,655
745,655

124,000
641,655
765,655

20,000
765,655
785,655

TOTAL ESTIMATED REVENUES

EXPENDITURES
COMMODITIES
210-00-00-51410
210-00-00-53100
COMMODITIES

SUPPLIES/PARTS-STREETS
ICE/SNOW CONTROL SUPPLIES

LAND ACQUISITION
LOCAL STREET IMPROVEMENTS
ANNUAL STREET MAINTENANCE
BONDED CAPITAL PROJECTS
GRANT-FUNDED PROJECTS
OTHER CAPITAL IMPROVEMENTS

Page 46 of 47

GL NUMBER

DESCRIPTION

ACTIVITY

AMENDED
BUDGET

PROJECTED
ACTIVITY

REQUESTED
BUDGET

Fund 400 - CAPITAL PROJECTS FUND
ESTIMATED REVENUES
SALES & USE TAXES
400-00-00-31600
HOME RULE MOTOR FUEL TAX
SALES & USE TAXES

931,167
931,167

896,390
896,390

940,000
940,000

INTERGOVERNMENTAL REVENUES
400-00-00-33200
STATE GRANTS
400-00-00-33300
LOCAL GRANTS
INTERGOVERNMENTAL REVENUES

22,665
22,665

192,937
1,207
194,144

10,000
10,000

2,500
10,000
12,500

10,000
10,000

OTHER INCOME
400-00-00-37100
400-00-00-38100
400-00-00-38200
400-00-00-38600
400-00-00-38825
OTHER INCOME

INVESTMENT INTEREST
MISCELLANEOUS REVENUE
REFUNDS / REIMBURSEMENTS
SALE OF SURPLUS PROPERTY
LOAN PROCEEDS

21,596
21,596

43,973
43,973

5,000
5,000

38,000
38,000

35,000
35,000

TRANSFERS IN
400-00-00-39100
TRANSFERS IN

TRANSFER FROM GENERAL FUND

950,000
950,000

2,000,000
2,000,000

1,850,000
1,850,000

2,232,000
2,232,000

1,925,428

3,134,507

2,805,000

2,840,500

3,217,000

TOTAL ESTIMATED REVENUES

EXPENDITURES
COMMODITIES
400-00-00-51600
COMMODITIES

SUPPLIES/PARTS-TECHNOLOGY

CONTRACTUAL SERVICES
400-00-00-61300
MAINTENANCE-BUILDINGS
400-00-00-61450
MAINTENANCE-SIDEWALKS
400-00-00-62300
ARCHITECT/ENGINEERING SERVICES
400-00-00-63800
CONTRACTED SERVICES
400-00-00-65400
TAXES, LICENSES, & FEES
400-00-00-69199
PRIV PROP REHAB / REDEVELOP
400-00-00-69700
SPECIAL PROJECTS
400-00-00-69710
DOWNTOWN ENHANCEMENTS
CONTRACTUAL SERVICES

50,000
22,932
57,121
6,145
96,997
54,963
288,158

9,850
17,824
60,289
3,707
91,670

125,000
25,000
65,000
70,000
250,000
535,000

50,000
50,000
100,000

DEBT SERVICES
400-00-00-79000
400-00-00-79100
DEBT SERVICES

CAPITAL LEASE PRINCIPAL
CAPITAL LEASE INTEREST

24,108
5,103
29,211

25,701
3,510
29,211

27,401
1,812
29,213

EQUIPMENT
400-00-00-82000
400-00-00-83000
400-00-00-83050
400-00-00-83100
400-00-00-83200
400-00-00-83900
400-00-00-86000
400-00-00-86100
EQUIPMENT

BUILDINGS & IMPROVEMENTS
STREET IMPROVEMENTS
STREET MAINTENANCE
ALLEY IMPROVEMENTS
STORM SEWER IMPROVEMENTS
OTHER CAPITAL IMPROVEMENTS
EQUIPMENT
TECHNOLOGY EQUIPMENT

9,070
1,417,795
7,225
97,872
1,531,962

27,906
2,938,437
3,000
53,000
119,425
3,141,768

200,000
1,800,000
200,000
25,000
25,000
100,000
209,000
2,559,000

500,000
1,800,000
200,000
482,000
2,982,000

1,849,331

3,262,649

3,123,213

3,082,000

76,097
845,714
921,811

(128,142)
921,811
793,669

(318,213)
793,669
475,456

(282,713)
793,669
510,956

135,000
510,956
645,956

TOTAL EXPENDITURES
NET OF REVENUES/EXPENDITURES - FUND 400
BEGINNING FUND BALANCE
ENDING FUND BALANCE

Page 47 of 47

GL NUMBER

DESCRIPTION

2024
ACTIVITY

2025
ACTIVITY

2026
AMENDED
BUDGET

2026
PROJECTED
ACTIVITY

2027
REQUESTED
BUDGET

Fund 420 - CAPITAL EQUIPMENT REPLACEMENT FUND
ESTIMATED REVENUES
SALES & USE TAXES
420-00-00-31260
SALES TAX
420-00-00-31600
HOME RULE MOTOR FUEL TAX
SALES & USE TAXES
INTERGOVERNMENTAL REVENUES
420-00-00-33300
LOCAL GRANTS
INTERGOVERNMENTAL REVENUES

221,576
133,024
354,600

270,393
128,055
398,448

225,000
130,000
355,000

90,000
90,000

OTHER INCOME
420-00-00-34900
420-00-00-37100
420-00-00-37150
420-00-00-38100
420-00-00-38200
420-00-00-38600
420-00-00-38700
OTHER INCOME

RENTAL INCOME
INVESTMENT INTEREST
INTEREST INCOME-LEASES
MISCELLANEOUS REVENUE
REFUNDS & REIMBURSEMENTS
SALES OF SURPLUS PROPERTY
CAPITAL LEASE/LOAN ISSUANCE

223,452
42,102
49,222
95
5,772
320,643

205,203
47,238
126,746
140
1,200
380,527

220,000
40,000
25,000
285,000

220,000
48,000
25,000
293,000

TRANSFERS IN
420-00-00-39100
420-00-00-39200
TRANSFERS IN

TRANSFER FROM GENERAL FUND
TRANSFER FROM TRANSPORTATION FUND

200,000
200,000

500,000
500,000

200,000
200,000
400,000

675,000
675,000

875,243

1,368,975

1,040,000

1,323,000

TOTAL ESTIMATED REVENUES

EXPENDITURES
CONTRACTUAL SERVICES
420-00-00-40002
LEASE PURCHASE CONTRACTS
420-00-00-61700
MAINTENANCE-VEHICLES
CONTRACTUAL SERVICES

987
987

DEBT SERVICES
420-00-00-77000
420-00-00-78000
420-00-00-79000
420-00-00-79100
DEBT SERVICES

LOAN PRINCIPAL
LOAN INTEREST
CAPITAL LEASE PRINCIPAL
CAPITAL LEASE INTEREST

137,227
5,718
76,264
12,085
231,294

106,667
2,651
103,914
6,787
220,019

78,582
890
41,184
431
121,087

16,667
16,667

EQUIPMENT
420-00-00-86000
420-00-00-86100
420-00-00-86300
420-00-00-87000
420-00-00-87010
420-00-00-87020
420-00-00-87040
420-00-00-87100
EQUIPMENT

EQUIPMENT
TECHNOLOGY EQUIPMENT
TELEPHONE & RADIO EQUIPMENT
VEHICLES
VEHICLES/UPFITTING - POLICE
VEHICLES/UPFITTING - PUBLIC WORKS
VEHICLES/UPFITTING - FIRE
LEASE/LOAN PURCHASE VEHICLES

19,500
67,560
255,273
364,673
43,892
750,898

55,621
24,382
37,998
274,618
405,592
42,388
840,599

60,000
138,000
25,000
300,000
1,001,148

60,000
138,000
25,000
300,000
1,072,000

113,000
100,000
200,000
262,000

1,524,148

1,595,000

675,000

TRANSFERS OUT
420-00-00-91650
TRANSFERS OUT

TRANSFER TO AIRPORT FUND

TOTAL EXPENDITURES

982,192

1,061,605

1,645,235

1,716,087

691,667

NET OF REVENUES/EXPENDITURES - FUND 420
BEGINNING FUND BALANCE
ENDING FUND BALANCE

(106,949)
509,577
402,628

307,370
402,628
709,998

(605,235)
709,998
104,763

(676,087)
709,998
33,911

631,333
33,911
665,244

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