On the agenda: Dekalb meeting — data center (Oct 20)

AMENDED AGENDA
FINANCE ADVISORY COMMITTEE
OCTOBER 20, 2025
6:00 P.M.
DeKalb Public Library
Yusunas Meeting Room
309 Oak Street
DeKalb, Illinois 60115
A. CALL TO ORDER AND ROLL CALL
8. APPROVAL OF THE AGENDA
C. APPROVAL OF MINUTES
1. Minutes of the Finance Advisory Committee Meeting of October 21, 2024.
2. Minutes of the Joint City Council and Finance Advisory Committee Meeting of
November 18, 2024.
3. Minutes of the Joint City Council and Finance Advisory Committee Meeting of
August 18, 2025.
D. PUBLIC PARTICIPATION
E. OLD BUSINESS - NONE
F. NEW BUSINESS
1. Consideration of Proposed FY2026 Budget Parameters.
The City's fiscal year budget is the outcome of a very transparent process that encompasses
about five months every calendar year. It begins in earnest only a month after the presentation
and approval of the previous fiscal year's audit in late June and continues through the adoption
of the annual budget in early December. The first threshold is a presentation of very
provisional General Fund revenue and spending projections before a joint meeting of the City
Council and the Finance Advisory Committee (FAC) in mid-August. At the annual August
meeting, the City Manager and Finance staff share projections regarding the City's General
Fund revenues that are largely speculative because a large portion of the general revenues
are tied to state-shared revenues (e.g., the 1 % state sales tax, local use tax, and state income
tax) or local revenues collected by the state and later remitted to the City (e.g., home rule tax)
with a typical 2-3 month lag.
Nevertheless, the City Manager, Director of Financial Services Susan Hauman, Human
Resources Director Michelle Anderson, and Senior Accountant Meagan Challand are obliged
to lead a thoughtful, organization-wide review of "interior" trends in locally generated revenues
and year-on-year department spending. This continuing analysis involves meetings within
concert with all the City's department heads and directors in the interim between the joint
FAG/Council meeting in August and the FAC meeting in mid-October, to establish provisional
budgets for all operating departments, including the Water Department. Additionally, since our
operations are closely wed with a variety of annual capital expenses, the key general capital
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MINUTES
CITY OF DEKALB
FINANCE ADVISORY COMMITTEE
OCTOBER 21, 2024
The Finance Advisory Committee (FAC) of the City of DeKalb, Illinois held a meeting on October
21, 2024, in the Yusunas Meeting Room of the DeKalb Public Library, 309 Oak Street, DeKalb,
Illinois.
A. CALL TO ORDER AND ROLL CALL
Recording Secretary Ruth Scott called the roll and the following members of the FAC were present:
Linda Babcock, Paul Callighan, Lynn Neeley (Chair), and Tom Teresinski.
Others in attendance included City Manager Bill Nicklas, Assistant City Manager Bob Redel,
Director of Financial Services Susan Hauman, Senior Accountant Meagan Challand, and
Alderman Greg Perkins as Council Liaison.
B. APPROVAL OF THE AGENDA
MOTION: Mr. Callighan moved to approve the agenda; seconded by Mr. Teresinski.
VOTE: Motion carried by a voice vote of a majority of members present. Aye: Babcock, Callighan,
Neeley, Teresinski. Nay: None. Chair Neeley declared the motion passed.
C. APPROVAL OF MINUTES
Ms. Neeley read the following by title only:
1. Minutes of the Finance Advisory Committee Meeting of October 16, 2023.
2. Minutes of the Joint City Council and Finance Advisory Committee Meeting of November 20,
2023.
3. Minutes of the Joint City Council and Finance Advisory Committee Meeting of August 19, 2024.
MOTION: Mr. Teresinski moved to approve the Consent Agenda; seconded by Ms. Babcock.
VOTE: Motion carried by a voice vote of a majority of members present. Aye: Babcock, Callighan,
Neeley, Teresinski. Nay: None. Chair Neeley declared the motion passed.
D. PUBLIC PARTICIPATION
Mark Charvat expressed hopefulness about a proposed reduction in the City of DeKalb’s portion
of property taxes, which could lower the average homeowner’s bill by about $100. He noted
concern over the recently increased multiplier rate for DeKalb Township (from 9.41% to 14.63%),
which typically signals higher taxes. However, the proposal includes a rate reduction from 0.81%
to 0.63%, which could offset that increase.
Mr. Charvat also cautioned against relying on new revenue from Meta’s recent property additions,
as the full assessment only applies for the first year. After that, Meta will be assessed at just 45%,
meaning 55% of that revenue will disappear in future years. He urged fiscal responsibility, adding
that he hopes the City uses this year’s extra funds to give taxpayers relief rather than increasing
spending.
E. OLD BUSINESS
There was none.
F. NEW BUSINESS
1. Consideration of Proposed FY2025 Budget Parameters.
City Manager Nicklas began his overview by stating that since August 2024, all City departments
have met to collaboratively refine their expense needs. Revenue projections have also been

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October 21, 2024
Page 2 of 7

updated, though they remain challenging due to a three-month delay in receiving actual sales and
use tax data from the state. He then referenced the Major General Fund Revenues information on
page 2 of the agenda packet, noting that the 2023 audited sales tax revenue was about $6.98
million, but that audit wasn’t finalized until June 2024, six months into the current budget year. As
a result, the 2024 budget underestimated sales tax revenue compared to the actual 2023 numbers,
creating a misleading appearance of a large increase when compared budget to budget, even
though it's really a two-year adjustment averaging about $350,000. He also noted that revenue
projections have been refined, and a proposal is ready for the FAC to review in order to provide a
property tax levy recommendation to the City Council, which will be presented at their October 28
meeting.
Alderman Perkins asked if FY2024 sales tax is expected to be around $7.2 million.
City Manager Nicklas responded that it’s expected to be closer to $7.5 million, about $600,000
more than previously projected, which reflects two years of growth, not just one, due to
underestimating the natural increase in earlier projections. FY2024 amended revenue is not the
actual; the actual is expected to be about $350,000 higher than the amended figure.
City Manager Nicklas explained that, in addition to the General Fund, the City relies on key capital
funds, particularly the Motor Fuel Tax (MFT) fund and the General Capital Fund, for infrastructure
improvements, especially street maintenance. The MFT fund is primarily supported by state-level
motor fuel revenues, while the General Capital Fund is bolstered by the City’s local motor fuel tax.
This year the proposed budget includes a significant increase in street maintenance spending –
from $2.5 million to $4.5 million – enabled by a $2 million transfer from the General Fund reserve.
An additional $500,000 from the reserve is also proposed to replace four aging dump trucks in the
snow fleet, which have been in service for over 20 years and are beyond repair. These trucks now
cost close to half a million dollars each.
City Manager Nicklas further stated that the City’s principal enterprise fund – the Water Fund – is
on track with maintenance project projections. He highlighted a recent rupture in a water main
under I-88, which required specialized repair due to its depth and location. The damaged section
revealed that the entire cast iron main may need lining, a more cost-effective solution than full
replacement, with an expected 20-year lifespan. This repair is included in the 2024 budget, and
further major water system upgrades, including improvements to the SCADA telemetry system,
are planned for 2025.
Mr. Teresinski acknowledged that the meeting had taken an unusual path by not starting with the
front of the proposed budget document. He anticipated that the pension discussion would come
up soon and expressed his readiness to address it whenever the group was ready. He also noted
the importance of discussing fund balances and other financial matters, though he understands
the desire to delay the pension topic to avoid getting too sidetracked early in the meeting.
Mr. Callighan inquired about the revenue assessment from META, noting it appeared to be only a
partial assessment.
City Manager Nicklas confirmed that the assessment is done building by building, not for the entire
project at once, and is determined by the Afton Township Assessor. Currently, five buildings are
constructed, with two fully energized and occupied. A third building is expected to be fully assessed
by the end of the year, while the fourth and fifth will receive partial assessments. This year will see
a significant increase in the City’s Equalized Assessed Valuation (EAV) due to Meta’s
development, with another strong year expected in 2025, though possibly not as large.
Continuing, City Manager Nicklas emphasized that 2024 is a historic year for growth, and he has
worked closely with DeKalb County to ensure the projections are accurate, as shown in the chart
on page six. Looking ahead, 2026 may also be strong, but by 2027, growth could slow since no
new foundations are currently being laid. Future expansion depends heavily on upgrades to the
area’s electrical capacity, which is a critical but separate issue from the current budget discussion.
Alderman Perkins asked whether it would be possible to project the City’s EAV over the next 10
years, including assumptions about new developments, abatements, and timelines.

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October 21, 2024
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City Manager Nicklas responded that while a model could be built, it would be highly speculative
due to many uncertainties, especially around the availability of electrical power, which is critical for
future development like data centers. He noted that projecting three to five years out is more
realistic, though even three years can be a stretch.
City Manager Nicklas then explained that the City is already using a similar modeling approach for
its water system, with a study expected in early 2026. That model will include assumptions about
infrastructure needs and potential development of around 2,200 additional acres. He emphasized
how much has changed in just five years, using the unexpected rise of Meta and Ferrara as
examples of rapid transformation. He also shared that DeKalb is gaining national and international
attention, citing a recent data center conference where DeKalb was mentioned multiple times by
the keynote speaker. While this puts the City “on the map” for future development, actual EAV
impacts from such projects wouldn’t be seen for at least two to three years.
Concluding his comments, City Manager Nicklas concluded that short-term projections could help
guide decisions about tax rates and abatements, and that the upcoming water system model will
help answer some of those longer-term planning questions.
Ms. Babcock asked how close Amazon and Kraft Heinz are to coming online.
City Manager Nicklas shared cautious optimism about future development. He referenced
Amazon’s decision from two and a half years ago to pause or cancel some projects, noting that
while they didn’t build, they retained ownership of the land, something he sees as a positive sign.
He expressed hope that there may be movement or change in 2025.
Regarding Kraft Heinz, City Manager Nicklas mentioned that construction on the rail spur is
ongoing, with continued work in lower elevation areas. Some design-related testing is underway,
and he’s confident those issues will be resolved in the coming year.
Mr. Teresinski asked whether Amazon is currently on the tax rolls.
City Manager Nicklas confirmed that Amazon is fully on the tax rolls and did not receive any
incentives. In contrast, Kraft Heinz will not appear on the tax rolls until the facility is occupied. If
occupancy isn’t achieved before the County’s assessment books close in late October, the
property’s tax assessment will be delayed and carried over into 2026.
There was a brief discussion on the Water Fund and its current status. The Capital fund balances
are growing significantly and are expected to approach $8 million. Given that the City typically
spends $2 to $3 million per year on routine repairs and street main upgrades, the current balance
represents about two and a half to three years’ worth of funding for standard long-term capital
improvements. It was noted that the fund is self-sustaining and performing well.
Mr. Teresinski noted the absence of Bryan Faivre, who previously led the Water Department.
City Manager Nicklas confirmed that Mr. Faivre has officially retired and acknowledged his 34
years of service, expressing appreciation for his contributions.
Further discussion centered on how the City should approach funding for major water system
expansions versus maintaining existing infrastructure. The primary goal of the current water capital
projects is to maintain and upgrade the existing system, which has been performing well. However,
when it comes to new construction or major expansion, City Manager Nicklas emphasized that
such projects should be treated separately and be self-sustaining, funded by the growth they
support, not by draining existing maintenance funds.
Continuing, City Manager Nicklas explained that the City is working with Baxter & Woodman on
a comprehensive water system model, expected in about 60 days. This model will assess current
capacity, forecast future demands, and outline necessary upgrades over the next five to 10 years.
While the full cost of potential expansion could reach $65 million, the City can likely cover
about $12 million through modest rate increases and inflation adjustments without burdening
residents with steep hikes. He stressed that expansion must be incremental and tied to actual
development, not speculative. He also previewed a few upcoming projects, including a new well

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October 21, 2024
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site along W. Lincoln Highway, which was planned a decade ago and is now ready for activation.
This is one of the easier expansion steps, thanks to existing infrastructure.
City Manager Nicklas added that the water study will also explore whether the City needs to
create additional pressure zones in the water system to support high-demand users like food
manufacturers. While technically feasible, this would require significant infrastructure investment,
so the City has been cautious about pursuing it.
Concluding his comments, Mr. Nicklas highlighted the City's strong financial planning, crediting
efforts to build a Capital Fund that supports ongoing system maintenance. He noted that only a
few outdated four-inch mains remain, with one behind the old Rice Hotel, which is scheduled for
replacement in December.
City Manager Nicklas then provided a detailed overview of the City's pension situation, tracing its
roots back to when the State of Illinois originally funded police and fire pensions. Over time,
especially during the economic downturns of the 1980s, the state shifted this responsibility to local
governments, leaving cities like DeKalb with growing unfunded liabilities. These liabilities have
increased due to longer life expectancies and a growing number of retirees drawing benefits.
For the past decade, nearly all of DeKalb’s property tax revenue has gone toward pension
obligations, as property tax is the most stable and reliable funding source, preferred by pension
funds, public safety employees, and bond rating agencies alike. While the City has met its full
annual pension obligations for the past six years, it remains significantly underfunded overall. The
fire pension is about 41.6% funded, and the police pension is around 52.8%, averaging roughly
45%. State law requires these funds to reach 90% funding by 2040, creating a steep financial ramp
over the next 16 years.
To meet this mandate, the City must significantly increase its contributions each year, regardless
of staffing changes or salary growth. In 2024, DeKalb had to supplement its $7.7 million property
tax levy with an additional $1.75 million from sales and use taxes. For 2025, that supplemental
amount is expected to rise to $2 million. The proposed property tax levy for 2024 is $8.341 million
– an 8% increase.
City Manager Nicklas warned that the current system is unsustainable and that legislative reform
is urgently needed. He has been advocating for change, including proposing funding for an
actuarial study to help design a more flexible, market-responsive pension funding model. He
emphasized the need for collaboration among municipalities, unions, and the Illinois Municipal
League (IML) to push for a viable solution. Without reform, cities across Illinois, especially smaller
ones, risk losing essential services like local police, as seen in some communities with pension
funding levels as low as 9%. In short, the pension crisis is real, growing, and demands both local
action and state-level reform to avoid severe consequences for DeKalb and other municipalities.
Ms. Neeley remarked that efforts to avoid addressing the pension issue have been ongoing for
much longer than the recent discussions, implying that the problem has been neglected for years
despite repeated warnings.
City Manager Nicklas acknowledged that while pension reform is on everyone’s radar, political
complexities have stalled progress. He emphasized that there are capable individuals who could
develop meaningful proposals to start a constructive conversation.
Mr. Teresinski expressed frustration that despite years of discussion – dating back to when former
Mayor Van Buer was involved – there’s still no formal proposal from the IML even though it's one
of their top legislative priorities.
City Manager Nicklas explained that creating a viable actuarial model is extremely complex,
involving hundreds of variables that shift annually due to changes in medicine, insurance, and
demographics. The goal would be to collaboratively develop a workable solution, which could then
be reviewed and refined by broader representative bodies. He acknowledged the technical
difficulty of the task but stressed that it’s necessary and overdue.

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October 21, 2024
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Ms. Neeley pointed out that the pension crisis isn’t unique to municipalities, adding that state
university systems, judges, and other state-level retirement systems are also in serious financial
trouble. She noted that she and Ms. Babcock have been closely involved in trying to address these
issues for years, but with little success. Ms. Neeley expressed frustration that legislators
have deliberately avoided action for at least a decade, suggesting that meaningful reform might
only happen if it’s led by lawmakers who aren’t seeking re-election.
City Manager Nicklas acknowledged the widespread awareness of the pension crisis among key
stakeholders, including labor groups and public officials, but noted that meaningful progress has
been slow. He mentioned that a proposal to extend the pension funding deadline from 2040 to
2050 might be introduced during the fall veto session or, if not, in the spring legislative session.
While this extension could provide short-term financial relief, he cautioned that it would only
postpone the inevitable rise in pension contributions as the new deadline approaches.
Mr. Teresinski noted the City’s pension funding outlook and financial projections, expressing
concern over the long-term implications. He pointed out that while the City currently has about $33
million in reserves against $51 million in spending (roughly 65% fund balance), that percentage is
projected to decline. Meanwhile, the City faces $100 million in pension liabilities, most of which are
past obligations that cannot be reduced due to constitutional protections. Despite consistently
making the actuarially required payments over the past decade, the City’s funding level has
declined.
Mr. Teresinski then emphasized that this is DeKalb’s responsibility, not the state’s, and urged that
the Council consider proactive strategies, such as using fund balances or future bond savings, to
address the shortfall. He also suggested maintaining or slightly increasing the property tax levy
(without raising individual tax bills) to generate an additional $700,000 – $750,000 annually for
pensions. He concluded by referencing a recent Chicago Tribune article from civic leaders
advocating for immediate action and a goal of 100% pension funding, reinforcing the urgency of
the issue.
City Manager Nicklas noted that political momentum for pension reform might improve now
that Chicago is becoming more aware of the issue.
Mr. Teresinski added that Illinois is the worst state in the nation for pension liability, with a
staggering $141 billion in state-level debt, and that figure doesn’t include the $70 billion owed by
local governments. He emphasized that DeKalb’s pension burden is part of this larger crisis and
urged that the City Council explore alternatives for addressing the City’s share of the unfunded
obligations.
City Manager Nicklas reflected on the City's financial outlook, emphasizing the need for caution
despite recent economic growth. He noted that while DeKalb has seen significant increases in its
tax base – more than doubling its historic EAV in the past five years – this growth is not guaranteed
to continue. Economic uncertainty, global conditions, and past events like COVID and recessions
show how quickly circumstances can change.
Continuing, City Manager Nicklas explained that the City plans to draw down its fund balance by
9% this year to invest in street repairs, aiming to eliminate all “failed” streets by the end of 2025.
However, he warned that without consistent attention, streets can quickly deteriorate again. He
also highlighted the importance of maintaining infrastructure while being fiscally responsible.
City Manager Nicklas also expressed a desire to give back to residents, suggesting that with the
community’s increased wealth, the City should be able to reduce its portion of the property tax
enough to save the average homeowner $100. He encouraged other taxing bodies to follow suit,
noting that if each did their part, residents could potentially up to $1,000 annually.
Alderman Perkins expressed frustration over the City's approach to its pension funding crisis. He
acknowledged that while the problem has been clearly identified – insufficient funding through
property taxes – there has been little effort to explore new or alternative solutions beyond
continuing to pay the actuarially required amounts. He questioned the logic of offering residents
a $100 tax rebate when the City already lacks the funds to meet its obligations, warning that this
could lead to depleting reserves and damaging the city’s bond rating. Alderman Perkins

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October 21, 2024
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emphasized the need for a deeper, more proactive discussion about long-term solutions, even if
they are difficult or unpopular. He stressed that without action, the City risks financial instability.
Alderman Perkins and City Manager Nicklas discussed the long-term challenges of DeKalb’s
unfunded pension liabilities.
Mr. Callighan acknowledged the seriousness of DeKalb’s pension challenges but emphasized
that many municipalities across Illinois face similar issues, and the City is not alone. He pointed
out that in about 20 years, DeKalb will see a significant financial shift when the 55% tax abatement
expires, which could bring substantial revenue growth, something few other cities will experience.
Mr. Callighan encouraged the City to maintain its focus on fiscal discipline, investment-friendly
policies, and essential services like roads, water, snow removal, and emergency vehicles. While
he agreed that the pension issue requires attention, he cautioned against over-managing it at the
expense of current needs.
Concluding his comments, Mr. Callighan stated he supports the proposed tax rate reduction,
seeing it as a sign of the City’s commitment to responsible governance and collaboration with other
taxing bodies.
Ms. Neeley echoed Mr. Callighan’s sentiments, stressing that investments in public safety and
infrastructure, like functioning ambulances, police vehicles, and water systems, are critical to the
health and well-being of the community.
Mr. Teresinski emphasized the importance of considering the long-term financial picture,
especially in comparison to neighboring states like Wisconsin and Iowa, which both have fully
funded pension systems. He argued that if a major investor were deciding where to spend billions,
Illinois’ poor pension funding could be a deterrent, despite DeKalb’s local efforts. While large
companies may not focus on DeKalb’s $100 million liability specifically, a smart investor would still
examine the City’s financial health, which currently isn’t strong.
Mr. Teresinski then acknowledged that DeKalb has made significant progress, including lowering
tax rates by over 25%, and that if other taxing bodies, like the DeKalb School District, follow suit,
the City will be in a much more competitive position. He suggested that in the future, the City might
not need to offer such steep abatements (like 55%) to attract investment, perhaps 40 to 45% would
suffice to stay competitive with other states.
Despite his concerns, Mr. Teresinski also highlighted the positive developments: strong operating
performance, improvements in the water system, successful hiring, and overall progress. His main
concern is that, even in these “best of times,” the City has not taken meaningful steps to address
its pension liabilities, which he sees as a missed opportunity.
City Manager Nicklas asked the FAC if they wanted to make a formal recommendation to the
Council regarding the property tax levy.
Mr. Teresinski suggested offering multiple options, as had been done in the past.
City Manager Nicklas explained that he hadn’t presented multiple options this time because there
had already been extensive discussion and a shared goal of providing a meaningful tax reduction.
He stated he plans to recommend a levy that includes substantial give-back to taxpayers, rather
than a break-even option, which would require an additional $740,711 in the levy. He expressed
confidence in the current EAV projections but acknowledged uncertainties due to potential appeals
and adjustments. He emphasized that homeowners should see real savings and that his
recommendation aims to ensure that. However, he welcomed a second option from the committee
and promised to present it to the Council respectfully, though he would continue to advocate for
his original proposal.
Mr. Callighan expressed support for the proposed property tax levy recommendation, as did Ms.
Neeley.
Ms. Babcock specifically noted her approval of the plan to transfer funds from the reserve to
support additional street maintenance, which she believes will be well received by the public. She

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October 21, 2024
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also acknowledged that while the City’s reserves are currently strong, she is concerned about the
projected fund balance in FY2028 and FY2029, which appears to drop too low.
Mr. Teresinski shared an alternative viewpoint, suggesting the City maintain a zero increase in the
property tax levy, as it has in recent years. He emphasized that he doesn’t want anyone to pay
more and believes holding the levy flat is a reasonable option, especially given the City’s pension
obligations.
There was a brief conversation about workers' compensation and the increasing size of
settlements, even when employees have fully recovered and returned to work. Over the past four
to five years, settlement amounts have nearly doubled, which is significant. While no stance was
taken on the fairness of this trend, it was noted that this change may warrant a review of the current
reserve balance for workers' compensation, which has remained at $1 million for the past decade.
City Manager Nicklas noted that the Council and the FAC will meet on November 18 to review
the full FY2025 budget.
G. ADJOURNMENT
MOTION: Mr. Callighan moved to adjourn the meeting; seconded by Mr. Teresinski.
VOTE: Motion carried by a voice vote of a majority of members present. Aye: Babcock, Callighan,
Neeley, Teresinski. Nay: None. Chair Neeley declared the motion passed and adjourned the
meeting at 7:21 p.m.
Respectfully submitted,
_____________________________
Ruth A. Scott, Recording Secretary

Minutes approved by the FAC on (pending)
Click here to view the agenda packet for the October 21, 2024, FAC meeting.
Click here to view the video recording of the October 21, 2024, FAC meeting.

MINUTES
CITY OF DEKALB
JOINT CITY COUNCIL & FINANCE ADVISORY COMMITTEE
SPECIAL MEETING
NOVEMBER 18, 2024
The City Council and the Finance Advisory Committee of DeKalb, Illinois, held a Joint Special
meeting on November 18, 2024, in the Yusunas Meeting Room of the DeKalb Public Library, 309
Oak Street, DeKalb, Illinois, called pursuant to Chapter 2 "City Council", Section 2.05 "Special
Meetings", of the Municipal Code of the City of DeKalb, Illinois.
A. CALL TO ORDER
Mayor Barnes called the meeting to order at 6:00 p.m.
B. ROLL CALL
1. City Council
Recording Secretary Ruth Scott called the roll, and the following members of the City Council
were present: Alderman Carolyn Zasada, Alderman Barb Larson, Alderman Tracy Smith,
Alderman Greg Perkins, Alderman Mike Verbic, Alderman John Walker, and Mayor Cohen
Barnes. Alderman Andre Powell was absent.
2. Finance Advisory Committee
Recording Secretary Ruth Scott called the roll, and the following members of the Finance Advisory
Committee were present: Chair Lynn Neeley and members Linda Babcock, Paul Callighan, and
Tom Teresinski.
Others in attendance included City Manager Nicklas, Assistant City Manager Bob Redel, and
Director of Financial Services Susan Hauman.
C. APPROVAL OF THE AGENDA
City Council
MOTION: Alderman Smith moved to approve the agenda; seconded by Alderman Walker.
VOTE: Motion carried by a 7-0-1 roll call vote. Aye: Zasada, Larson, Smith, Perkins, Verbic,
Walker, Barnes. Nay: None. Absent: Powell. Mayor Barnes declared the motion passed.
Finance Advisory Committee
MOTION: Ms. Babcock moved to approve the agenda; seconded by Mr. Teresinski.
VOTE: Motion carried by a 4-0 roll call vote. Aye: Babcock, Callighan, Neeley, Teresinski. Nay:
None. Chair Neeley declared the motion passed.
D. PUBLIC PARTICIPATION
John Smith spoke on behalf of Just Make it Happen, a 501c3 organization, and asked for a grant
to assist with the continuation of music education and special events in the DeKalb area.

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November 18, 2024
Page 2 of 4

E. CONSIDERATION OF THE PROPOSED FY2025 BUDGET
City Manager Nicklas recognized Human Resources Director Michelle Anderson, Financial
Services Director Susan Hauman, and Senior Accountant Meagan Challand for their assistance
with creating the FY2025 budget document.
City Manager Nicklas then began his overview of the FY2025 budget document based on the
information provided in the agenda packet, starting with the Transmittal Letter.
City Manager Nicklas stated that he, Mayor Barnes, and Alderman Perkins met with the library’s
Executive Director, Emily Faulkner, and two DeKalb Public Library Board members on November
13, 2024, to discuss the libraries recent levy request. After lengthy discussion, the library agreed
to trim approximately $476,000 from the levy.
Mayor Barnes thanked Alderman Perkins for attending the meeting. He added that overall
objective of the meeting, to hold taxpayers harmless, was reached.
Alderman Verbic asked if it was conveyed to the library what reasonable and responsible levy
requests are so that the City doesn’t have to repeat the conversation.
Mayor Barnes replied that he hopes next year’s discussions between the City and the library will
be more proactive.
Ms. Neeley thanked Mayor Barnes, Alderman Perkins, and City Manager Nicklas for initiating the
conversation with the library and achieving a positive result.
City Manager Nicklas continued the overview. He stated that the budget sets aside $4.5 million
from the General Fund for street maintenance, which is a major increase from previous years.
City Manager Nicklas continued the overview, which included the Water Operations Fund and the
Fund Balance Summary.
There was brief discussion between Mayor Barnes and City Manager Nicklas regarding the
increase of sales and use tax.
City Manager Nicklas continued with an overview of the Community Development narrative and
special revenue funds. He also briefly spoke of the proposed S. Fourth Street TIF (TIF 4).
Alderman Perkins asked about the increased wages in the Human Resources Department. City
Manager Nicklas explained that the department added an additional person to assist with day to
operations. He noted that the department is fully staffed now with trained individuals that work on
recruiting, interviewing, filing and keeping track of workers compensation claims, and a variety of
other duties, most of which were mostly being done by Human Resources Director Anderson.
City Manager Nicklas finished his overview of Community Development and moved on to Capital
Project Funds.
Mayor Barnes asked if the City was closing the gap on purchasing much needed working vehicles
for its various department.
City Manager Nicklas replied, “not even close.”

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November 18, 2024
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City Manager Nicklas continued, providing brief overviews of the Water Operations Fund, the
Airport Fund, the Refuse and Recycling Fund. He also provided an overview of Internal Service
Funds, which include the Workers Compensation & Liability Insurance Fund. He noted that the
nationwide average of insurance premiums has increased by approximately 10%.
City Manager Nicklas moved on, providing brief overviews of the Health Insurance Fund and
Fiduciary Funds, and the DeKalb Public Library Fund. He also explained that approval of the
Fulltime Non-Bargaining Unit Pay Plan is also included with the budget document for approval.
Mayor Barnes complimented City Manager Nicklas for providing great narratives for each
department, noting how helpful it is to know how the City operates.
Alderman Verbic echoed Mayor Barnes’ comments.
Mr. Teresinski asked about the property tax levy.
City Manager Nicklas stated the Council discussed and passed the first reading of the levy at their
November 12, 2024, meeting. Second reading will take place on November 25, 2024.
Mayor Barnes noted that the levy will put approximately $100 back into the pockets of DeKalb
residents.
Mr. Teresinski expressed his concern regarding the continuing police and fire pension crisis and
the City’s obligation. He noted his recommendation to pay down some of the debt using the City’s
General Fund reserves.
City Manager Nicklas disagreed.
Discussion ensued.
Alderman Walker stated the City’s obligation is to the taxpayers.
Alderman Verbic wondered how the pension debt could be reduced while still looking out for the
taxpayers.
Alderman Larson stated that while she realizes the City’s obligation to the pension debt, she’s
concerned about the condition of some of the City’s municipal vehicles.
Discussion ensued.
Alderman Zasada stated the City has been on a course to reduce tax rates for some time and
feels it should continue to move in that direction.
Mayor Barnes stated he understands Mr. Teresinski’s concerns, but disagrees, adding that the
City can’t tax its way out of the debt.
Brief discussion ensued between Mayor Barnes and Mr. Teresinski.
Mr. Teresinski stated he hopes there’s more conversation in the future about reducing the City’s
pension debt obligation and he’d like to be a part of it and suggested the formation of a

Joint City Council & Finance Advisory Committee Meeting Minutes
November 18, 2024
Page 4 of 4

subcommittee with a couple of Council and Finance Advisory Committee members, as well as
Director of Financial Services Hauman, to research the topic and look at finding an alternative.
City Manager Nicklas expressed his frustration with Mr. Teresinski’s recommendation of a
subcommittee. He stated the City needs to focus on managing growth.
Mayor Barnes stated that the FY2025 Budget will be reviewed by the Council on November 25,
2024, and December 9, 2024.
Mr. Teresiski stated he is retiring, and this will be his last meeting as a Finance Advisory
Committee member.
Ms. Neeley thanked Mr. Teresinski for his service to the City and the Finance Advisory Committee,
as did Mayor Barnes.
F. ADJOURNMENT
City Council
MOTION: Alderman Verbic moved to adjourn the meeting; seconded by Alderman Zasada.
VOTE: Motion carried by a 7-1 voice vote. Aye: Zasada, Larson, Smith, Perkins, Verbic, Walker,
Barnes. Nay: None. Absent: Powell. Mayor Barnes declared the motion passed.
Finance Advisory Committee
MOTION: Mr. Teresinski moved to adjourn the meeting; seconded by Mr. Callighan.
VOTE: Motion carried by a 4-0 roll call vote. Aye: Babcock, Callighan, Neeley, Teresinski. Nay:
None. Ms. Neeley declared the motion passed.
The meeting adjourned at 7:24 p.m.
Respectfully submitted,
_____________________________
Ruth A. Scott, Recording Secretary
Minutes approved by the City Council on December 9, 2024.
Minutes approved by the Finance Advisory Committee on (pending).
Click here to view the agenda packet of the November 18, 2024, City Council and Finance
Advisory Committee meeting.
Click here to view the video recording of the November 18, 2024, City Council and Finance
Advisory Committee meeting.

MINUTES
CITY OF DEKALB
JOINT MEETING OF THE CITY COUNCIL & FINANCE ADVISORY COMMITTEE
AUGUST 18, 2025
The City of DeKalb City Council and Finance Advisory Committee convened for a Special meeting
on August 18, 2025, in the Yusunas Meeting Room of the DeKalb Public Library, 309 Oak Street,
DeKalb, Illinois.
A. CALL TO ORDER
Mayor Barnes called the meeting to order at 6:00 p.m.
1. City Council Roll Call.
City Clerk Brad Hoey called the roll for the City Council, and the following members were present:
First Ward Alderman Carolyn Zasada, Second Ward Alderman Barb Larson, Third Ward Alderman
Tracy Smith, Fourth Ward Alderman Justin Carlson, Fifth Ward Alderman Andre Powell, Sixth
Ward Alderman Mike Verbic, Seventh Ward Alderman John Walker, and Mayor Cohen Barnes.
2. Finance Advisory Committee Roll Call.
City Clerk Hoey called the roll for the Finance Advisory Committee, and the following members
were present: Linda Babcock, Paul Callighan, Lynn Neeley, Brian Ohlinger, and Greg Perkins.
Others in attendance included City Manager Bill Nicklas, Director of Financial Services Susan
Hauman, Senior Accountant Meagan Challand, Acting Fire Chief Luke Howieson, Police Chief
David Byrd, Planning Director Dan Olson, and Recording Secretary Ruth Scott.
B. APPROVAL OF THE AGENDA
MOTION
Alderman Carlson moved to approve the agenda; seconded by Alderman Verbic.
VOTE
City Council: Motion carried by an 8-0 roll call vote. Zasada, Larson, Smith, Carlson, Powell,
Verbic, Walker, Barnes. Nay: None. Mayor Barnes declared the motion passed.
Finance Advisory Committee: Motion carried by a 5-0 roll call vote. Aye: Babcock, Callighan,
Neeley, Ohlinger, Perkins. Nay: None. The motion passed.
C. PUBLIC PARTICIPATION
There was none.
At this point in the meeting, City Manager Nicklas led the Pledge of Allegiance.
D. CONSIDERATIONS
1. Consideration of Key Assumptions for the Fiscal Year 2026 City Budget.
City Manager Nicklas gave an overview of this item based on the information provided in the
agenda packet. Highlights included:

Minutes of the Joint City Council & Finance Advisory Committee Meeting
August 18, 2025
Page 2 of 3

Seventy-five percent (75%) of the City’s General Fund Revenue consists of property tax, home
rule sales tax, municipal utility tax, investment interest, sales tax, and state income tax, and
investment interest.
The City’s entire property tax revenue is allocated to Fire and Police Pension Funds. Current
obligations are set by actuaries who advise what is needed based on expectations for revenue
and employee growth.
There is a projected shortfall of approximately $1.9 million for FY2026 for pension obligations,
which will be covered by General Fund reserves.
The City’s unfunded liability stands at $104 million, which must be 90% funded by the year 2040.
Discussion ensued regarding the closed amortization system, which assumes all participants will
be deceased by the year 2040. It was noted that legislative reform is needed because the current
amortization model is unsustainable.
It was also noted that most of the City’s property tax revenue is allocated to the school district
($19 million in 2024), with the remaining taxing bodies receiving the rest, leaving the City with less
than 10%, which is then put towards pension obligations.
Brief discussion ensued regarding the 1% grocery tax, which is part of the general sales tax and
not “extra” revenue.
It was noted that META has contributed over $46 million in property taxes over the last three
years.
Police and Fire staffing is projected at 75 employees each by the end of FY2026. Future increases
may support expanded patrols and fire coverage.
Significant reduction in debt service is expected in four years, freeing $1.5 million annually.
Motor Fuel Tax revenue is approximately $2.1 million annually.
Local Fuel Tax generates approximately $1.75 million, which helps support the airport, road repair,
and City vehicle replacement.
The FY2025 road program was budgeted at $4.5 million, which included $3 million from General
Fund Reserves.
For FY2026, a $3 million road program, with $1.25 million from reserves, is proposed. It was noted
that some sort of tax increase may be needed if $3 million is budgeted each year for road repair
without dipping into reserves.
There was discussion about adding a Project Manager or Management Analyst to support capital
project oversight and financial tracking. The Council expressed support for including this position
in the upcoming budget.
Brief discussion ensued regarding NIU’s upcoming Mountain West Conference participation,
which may require expanded airport capabilities and development. Potential upgrades would
include a telescoping ramp and additional jet fuel capacity. City Manager Nicklas stated he would
explore federal funding and consulting support.
E. ADJOURNMENT

Minutes of the Joint City Council & Finance Advisory Committee Meeting
August 18, 2025
Page 3 of 3

MOTION
City Council: Alderman Verbic moved to adjourn the meeting; seconded by Alderman Powell.
VOTE
City Council: Motion carried by an 8-0 voice vote. Aye: Zasada, Larson, Smith, Carlson, Powell,
Verbic, Walker, Barnes. Nay: None. Mayor Barnes declared the motion passed.
MOTION
Finance Advisory Committee: Ms. Babcock moved to adjourn the meeting; seconded by Mr.
Perkins.
VOTE
Finance Advisory Committee: Motion carried by a 5-0 voice vote. Aye: Babcock, Callighan,
Neeley, Ohlinger, Perkins. Nay: None. Ms. Neeley declared the motion passed.
The meeting adjourned at 7:16 p.m.
Respectfully submitted,
_____________________________
Ruth A. Scott, Recording Secretary
Minutes approved by the City Council on September 22, 2025.
Minutes approved by the Finance Advisory Committee on (pending).
Click here to view the agenda packet for the August 18, 2025, Special Joint Meeting of the City
Council and Finance Advisory Committee.
Click here to view the video recording of the August 18, 2025, Special Joint Meeting of the City
Council and Finance Advisory Committee.

2023
ACTIVITY

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
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

3,865,258
3,245,669
7,110,927

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

4,552,883
3,788,453
8,341,336

4,552,883
3,788,453
8,341,336

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

6,976,228
8,859,855
1,568,290
514,753
2,433,851
20,352,977

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

7,530,521
9,480,387
1,801,320
597,393
2,724,068
22,133,689

7,869,394
9,812,201
1,463,807
597,393
2,792,170
22,534,965

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

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

2,723,375
405,683
354,185
3,483,243

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

2,847,312
404,436
429,985
3,681,733

4,321,854
330,000
310,112
4,961,966

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

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

24,309
2,600
1,242,953
(104)
27,166
466,586
8,218
2,072
78,482
18,574
1,870,856

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

22,688
500
500,000
20,000
340,062
9,000
2,500
14,745
909,495

24,000
500
755,000
25,000
500,000
9,000
2,500
24,521
1,340,521

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

283,977
8,700
15,300
4,350
61,476
410,494
42,165
169,808
996,270

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

290,000
10,000
15,500
60,000
400,000
31,460
193,000
999,960

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

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

181,252
1,837,285
908,602
5,646
67,928
4,596
1,043
6,435,093
459,302
403,339
227,347
61,011
127,076
10,719,520

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

220,000
5,000
10,000
7,087,414
426,119
416,765
188,743
109,140
133,700
8,596,881

35,000

80,000
767,307
5,000
10,000
10,000
10,000
7,356,148
250,000
423,300
394,650
68,219
136,374
9,510,998

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

114,774
262,700
11,218
16,120
5,000
7,131,330
250,000
415,000
358,773
66,881
133,700
8,800,496

2023
ACTIVITY

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

150,020
782,462
1,072,346
1,538,924
25,693
9,650
33,944
32,420
3,645,459

196,948
833,746
1,068,724
2,326,187
24,645
10,100
34,305
25,465
4,520,120

168,090
829,899
1,103,223
2,333,760
26,000
7,000
40,000
8,000
4,515,972

200,000
858,758
1,079,411
2,380,435
26,000
10,000
34,350
20,000
4,608,954

204,000
854,796
1,114,255
2,428,044
26,000
10,000
34,350
20,000
4,691,445

DESCRIPTION
SERVICE CHARGES
100-00-00-34100
ADMINISTRATION FEES
100-00-00-34200
POLICE SERVICES
100-00-00-34250
FIRE 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

119,076
17,334
547
503
85,208
15,150
61,416
27,927
178,525
2,920
8,289
8,288
525,183

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

116,688
19,625
1,000
1,000
147,900
7,500
58,344
15,000
137,904
1,750
2,500
509,211

121,101
19,438
1,000
1,000
66,890
7,500
58,344
50,112
168,597
1,750
3,560
2,000
501,292

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

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
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

100,000
48,906
500
500
500
500
60,422
279,500
144,000
634,828

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

750,000
53,802
500
500
500
500
77,297
279,500
151,290
1,313,889

750,000
78,985
500
500
500
500
77,297
279,500
151,290
1,339,072

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

49,339,263

52,557,870

51,002,166

53,309,702

55,181,523

REVENUES - GENERAL FUND 100

2022
ACTIVITY

2023
ACTIVITY

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

15,970,032
369,949
1,749,490
100,915
107,947
2,925
96,534
5,500
0
0
0
515,068
526,955
8,123,459
4,588,857
451,064
32,608,695

17,052,622
289,159
1,904,582
97,436
114,920
2,925
273,073
6,250
0
208,864
90,137
554,671
404,626
8,834,397
4,515,100
974,355
35,323,117

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

21,510,001
339,800
2,030,000
115,764
174,132
2,925
285,000
5,000
0
208,984
90,484
712,608
502,291
10,417,611
4,666,489
1,099,238
42,160,327

21,441,898
324,601
2,030,000
115,764
174,132
2,925
285,000
5,000
0
208,984
90,484
706,126
496,169
10,417,611
4,661,960
1,099,238
42,059,892

22,607,227
267,891
2,004,000
111,024
179,040
2,925
426,868
5,000
0
310,278
90,363
743,254
505,876
10,869,657
5,317,380
1,460,077
44,900,860

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

525
35,106
10,998
23,475
6,615
21,530
168,196
14,026
302
19,320
16,936
99,703
12,377
52,684
43,438
988
1,553
13,150
57,449
347,406
1,265
3,709
1,846
9,114
3,154
964,865

750
37,338
20,634
10,836
6,480
26,351
202,165
21,421
0
22,314
19,455
87,750
16,068
66,307
27,866
1,301
842
13,194
59,636
294,858
4,793
6,797
1,061
0
3,767
951,984

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
0
5,664
1,091,779

800
39,050
20,000
20,000
5,500
25,000
206,075
20,000
0
25,350
24,500
97,925
37,525
60,000
45,000
1,600
3,710
65,300
69,075
343,150
4,100
8,575
1,900
100
5,175
1,129,410

800
50,801
19,000
14,000
5,500
25,000
223,575
52,500
0
25,700
27,900
98,075
37,225
70,000
56,000
2,100
3,000
65,300
75,575
317,850
4,100
8,575
1,900
100
5,175
1,189,751

800
49,365
20,000
20,000
5,500
25,000
216,800
22,500
0
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

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
61800
MAINTENANCE-SOFTWARE
62099
PRINTED MATERIALS
62100
FINANCIAL SERVICES
62200
LEGAL SERVICES
62300
ARCHITECT/ENGINEERING SERVICES
62400
TECHNOLOGY SERVICES

10,218
64,722
17,308
13,725
422
0
112,665
0
188,938
285,629
27,831
40,873
171,780
0
19,610

11,375
107,749
9,715
9,100
4,620
6,711
172,202
0
159,058
358,384
28,536
48,923
177,205
1,000
17,990

5,576
101,026
14,660
9,997
4,625
11,690
201,265
0
127,988
358,428
29,675
45,452
164,697
1,000
18,420

22,600
95,850
30,000
13,000
20,000
12,500
326,387
8,000
159,475
483,250
31,000
50,920
180,000
1,000
19,820

19,500
100,350
69,140
4,000
5,000
7,500
324,887
8,340
139,475
453,670
33,290
52,920
180,000
58,503
19,820

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

DESCRIPTION
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

2022
ACTIVITY

2023
ACTIVITY

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

36,383
200,000
6,380
40,972
1,027
139,339
0
4,929
27,338
2,386
3,660
105,000
0
266,228
19,417
26,002
91,451
0
14,408
2,746
18,480
1,409
11,092
26,456
131,338
0
100
1,298,835
1,000,000
67,317
18,222
4,514,636

33,820
200,000
5,309
74,574
2,470
108,603
14,310
4,350
0
5,315
3,996
107,000
53,958
336,994
8,841
37,726
81,872
0
23,747
1,378
9,717
1,106
150
24,598
193,661
185
0
1,272,128
0
0
41,436
3,759,812

33,217
225,000
22,380
69,617
949
141,293
19,300
3,680
0
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
0
0
1,294,872
0
0
32,451
3,865,827

42,750
225,000
10,000
88,880
6,000
135,000
10,000
12,000
0
6,550
4,200
130,000
70,000
472,415
17,700
50,000
109,895
0
17,205
5,450
6,775
5,500
2,500
54,993
233,265
0
0
1,421,187
0
0
45,000
4,636,067

42,750
300,000
10,000
88,880
6,000
390,300
20,000
12,000
0
7,500
4,200
130,000
0
450,665
14,800
48,500
106,695
0
16,442
7,700
6,210
3,000
39,500
54,977
202,712
0
0
1,421,187
0
0
42,000
4,902,413

47,800
300,000
10,000
86,835
8,338
135,000
10,000
12,000
0
7,500
4,200
140,000
70,000
486,665
18,200
50,000
107,730
0
16,534
13,950
6,295
5,500
2,500
55,627
230,450
0
20,000
1,449,611
0
0
65,000
4,852,697

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

86,115
14,228
1,755
600
102,698

161,935
18,169
22,847
21,019
223,970

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

110,000
18,000
25,750
32,000
185,750

73,000
18,000
24,750
32,000
147,750

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

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

375,000
114,138
27,209
407
516,754

360,000
116,798
25,719
1,224
503,741

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

370,000
100,748
0
0
470,748

380,000
95,475
26,500
1,800
503,775

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

TRANSFERS OUT
91130
TRANSFER TO GEMT FUND
91140
TRANS 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

800,000
0
0
1,880,280
0
0
2,680,280

0
0
0
1,750,000
0
200,000
1,950,000

0
50,000
1,500,000
1,998,497
950,000
200,000
4,698,497

0
0
1,000,000
2,262,376
2,000,000
500,000
5,762,376

0
0
1,000,000
2,331,869
2,000,000
500,000
5,831,869

0
0
0
2,333,842
1,600,000
200,000
4,133,842

EXPENDITURES - FUND 100

41,387,928

42,712,624

48,786,059

54,344,678

54,635,450

55,735,512

DESCRIPTION
62600
MEDICAL 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
63400
SNOW REMOVAL 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
66300
TRAVEL EXPENSES
66400
EDUCATION TUITION REIMBURSEMENT
68750
TAX SHARING AGREEMENTS
69199
PRIV PROP REHAB / REDEVELOP
69200
SURETY BONDS
69700
SPECIAL PROJECTS
CONTRACTUAL SERVICES

2023
ACTIVITY

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

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

68,299
5,225
73,524

61,371
4,695
66,066

61,850
4,732
66,582

61,850
4,732
66,582

63,100
4,827
67,927

COMMODITIES
100-10-10-52000
100-10-10-53099
COMMODITIES

918
210
1,128

697
13
710

750
750

1,500
1,500

1,500
1,500

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
100-10-10-66300
TRAVEL EXPENSES
CONTRACTUAL SERVICES

140
1,435
2,500
2,189
185
6,449

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

1,500
26,208
6,735
34,443

150
1,500
26,208
6,735
34,593

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

Totals for dept 10-10 - LEGISLATIVE - ELECTED OFFICALS

81,101

75,449

101,775

102,675

104,679

GL NUMBER

DESCRIPTION

OFFICE SUPPLIES
ACTIVITIES & SUPPLIES

2023
ACTIVITY

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

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

41,088
41,088

41,088
41,088

41,088
41,088

41,088
41,088

41,088
41,088

Totals for dept 10-11 - LEGISLATIVE - MUNICIPAL BAND

41,088

41,088

41,088

41,088

41,088

GL NUMBER

DESCRIPTION

GL NUMBER

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
100-15-12-66200
TRAINING/TRAVEL
100-15-12-69700
SPECIAL PROJECTS
CONTRACTUAL SERVICES
EQUIPMENT
100-15-12-86200
EQUIPMENT

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

435,080
456
2,925
31,767
36,261
77,137
583,626

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

448,105
2,925
34,504
40,638
70,883
597,055

448,105
2,925
34,504
40,638
70,883
597,055

464,381
2,925
35,749
40,282
72,269
615,606

1,386
52
1,438

761
127
902
1,790

750
100
1,200
2,050

750
100
1,200
2,050

750
100
1,200
2,050

251
177,205
791
1,660
97
913
5,253
2,570
935
5,000
194,675

62
164,697
325
1,659
(48)
1,892
985
2,463
5,000
177,035

1,000
180,000
850
1,500
1,660
100
1,500
1,000
2,545
5,000
195,155

1,000
180,000
850
1,500
1,660
100
4,000
1,000
2,545
5,000
197,655

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

-

-

-

-

-

779,739

784,296

794,260

796,760

852,374

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
100-15-12-42600
WORKER'S COMPENSATION/LIABILITY INS
PERSONNEL
COMMODITIES
100-15-12-52000
100-15-12-53099
100-15-12-55000
COMMODITIES

2023
ACTIVITY

OFFICE FURNITURE & EQUIPMENT

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

GL NUMBER

BOARDS & COMMISSIONS
OFFICE SUPPLIES

CONTRACTUAL SERVICES
100-15-16-62099
PRINTED MATERIALS
100-15-16-62600
MEDICAL 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

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

192,614
9,074
14,570
17,112
28,422
261,792

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

248,839
16,464
20,296
20,008
36,026
341,633

248,839
16,464
20,296
20,008
36,026
341,633

271,500
20,770
23,403
46,497
362,170

750
565
1,315

917
692
1,609

800
1,875
2,675

800
1,875
2,675

800
1,000
1,800

55
3,361
5,309
74,574
1,679
1,114
181
982
531
87,786

2,832
22,380
69,617
624
1,217
164
1,044
1,142
617
99,637

200
5,750
10,000
88,880
5,150
4,175
300
1,185
4,700
120,340

200
5,750
10,000
88,880
5,150
1,475
300
135
1,185
4,700
117,775

200
5,800
10,000
86,835
5,000
2,000
325
1,185
11,200
20,000
142,545

-

-

-

-

1,000
1,000

350,893

416,711

464,648

462,083

507,515

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
100-15-16-42600
WORKER'S COMPENSATION/LIABILITY INS
PERSONNEL
COMMODITIES
100-15-16-51000
100-15-16-52000
COMMODITIES

2023
ACTIVITY

OFFICE FURNITURE & EQUIPMENT

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

GL NUMBER

OFFICE SUPPLIES

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
EQUIPMENT
100-17-12-86200
EQUIPMENT

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

271,400
147
19,603
23,541
62,157
376,848

269,112
10
19,406
23,004
71,189
382,721

282,626
2,000
21,774
25,645
55,689
387,734

282,626
2,000
21,774
25,645
55,689
387,734

303,387
2,000
3,048
23,595
26,587
61,270
419,887

2,577
2,577

2,106
2,106

2,950
2,950

2,950
2,950

3,100
3,100

355
3,866
44,488
349
14,750
2,018
621
901
67,348

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

4,870
3,800
45,920
360
9,630
2,600
905
1,870
69,955

4,870
3,800
46,920
360
9,630
2,100
905
1,870
70,455

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

686
686

1,000
1,000

300
300

300
300

300
300

447,459

442,556

460,939

461,439

495,590

DESCRIPTION

Dept 17-12 - FINANCE DEPARTMENT
PERSONNEL
100-17-12-41100
WAGES - FULL-TIME
100-17-12-41300
WAGES - OVERTIME
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
100-17-12-42600
WORKER'S COMPENSATION/LIABILITY INS
PERSONNEL
COMMODITIES
100-17-12-52000
COMMODITIES

2023
ACTIVITY

OFFICE FURNITURE & EQUIPMENT

Totals for dept 17-12 - FINANCE DEPARTMENT

2023
ACTIVITY

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

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
100-19-19-42600
WORKER'S COMPENSATION/LIABILITY INS
PERSONNEL

222,654
8,857
227
3,291
640
16,949
17,665
45,230
315,513

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

248,497
16,638
1,000
2,340
450
20,572
22,690
45,341
357,528

248,497
16,638
1,000
2,340
450
20,572
22,690
45,341
357,528

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

COMMODITIES
100-19-19-51500
100-19-19-51600
100-19-19-52000
100-19-19-53300
100-19-19-55000
COMMODITIES

3,029
26,351
620
78
290
30,368

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

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

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

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

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

82,463
358,384
6,537
17,990
48,109
15,468
49
1,303
4,448
534,751

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

126,667
483,250
8,000
19,820
46,702
25,000
250
1,350
6,000
717,039

126,667
453,670
8,000
19,820
46,702
25,000
250
1,350
6,000
687,459

118,994
528,770
8,000
19,820
48,702
25,000
250
1,350
6,000
756,886

EQUIPMENT
100-19-19-86100
100-19-19-86200
EQUIPMENT

18,169
1,758
19,927

17,426
17,426

18,000
18,000

18,000
18,000

18,000
18,000

900,559

905,710

1,122,567

1,092,987

1,287,107

GL NUMBER

DESCRIPTION

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

TECHNOLOGY EQUIPMENT
OFFICE FURNITURE & EQUIPMENT

Totals for dept 19-19 - INFORMATION AND TECHNOLOGY

2023
ACTIVITY

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

POLICE DEPARTMENT
PERSONNEL
41100 WAGES - FULL-TIME
7,812,708
41200 WAGES - PART-TIME
161,169
41300 WAGES - OVERTIME
978,535
41400 LONGEVITY PAY
35,796
41500 CLOTHING ALLOWANCE
58,763
41600 WELLNESS BONUS
141,547
41660 RETENTION GRANT
42100 EMPLOYER PORTION FICA
209,512
42200 EMPLOYER PORTION IMRF
114,942
42300 EMPLOYER CONTRIB/PENSION
3,901,382
42500 EMPLOYEE HEALTH INSURANCE
1,568,507
42600 WORKER'S COMPENSATION/LIABILITY INSURANC
PERSONNEL
14,982,861

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

9,795,009
166,795
927,000
43,560
103,801
150,000
272,086
160,876
4,615,568
1,645,221
17,879,916

9,795,009
166,795
927,000
43,560
103,801
150,000
272,086
160,876
4,615,568
1,645,221
17,879,916

10,293,834
123,611
927,000
43,920
103,600
209,470
281,641
157,712
4,858,896
1,948,364
18,948,048

DESCRIPTION

COMMODITIES
51300 SUPPLIES/PARTS-BUILDINGS
51700 SUPPLIES/PARTS-VEHICLES
51997 STREETLIGHTS, PARTS
52000 OFFICE SUPPLIES
52600 PATROL SUPPLIES & EQUIPMENT
52700 INVESTIGATION SUPPLIES & EQUIPMENT
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

372
69,660
1,938
11,319
87,750
16,068
50,621
108,798
4,793
6,797
1,061
3,767
362,944

490
77,560
599
9,419
96,207
46,218
77,276
45,529
108,692
4,753
6,865
1,385
5,664
480,657

550
80,375
2,500
11,725
97,925
37,525
45,000
47,675
128,250
4,100
8,575
1,900
100
5,175
471,375

550
80,375
2,500
11,725
98,075
37,225
45,000
47,675
128,250
4,100
8,575
1,900
100
5,175
471,225

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

CONTRACTUAL SERVICES
61300 MAINTENANCE-BUILDINGS
61500 MAINTENANCE-EQUIPMENT
61700 MAINTENANCE-VEHICLES
62099 PRINTED MATERIALS
62100 FINANCIAL SERVICES
62600 MEDICAL 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
66400 EDUCATION TUITION REIMBURSEMENT
CONTRACTUAL SERVICES

6,505
50,908
22,077
14,519
3,827
401
5,315
70,318
42,396
7,883
192
529
11,611
106,194
342,675

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

7,350
149,050
23,775
13,125
4,000
6,550
147,875
51,500
6,250
850
1,075
14,900
147,850
574,150

7,350
149,050
23,775
14,875
5,000
7,500
147,875
51,500
5,250
850
1,075
14,720
120,530
549,350

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

EQUIPMENT

2023
ACTIVITY

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

23,886
19,698
18,789
62,373

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

44,000
24,150
30,000
98,150

44,000
23,350
30,000
97,350

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

15,750,853

17,537,091

19,023,591

18,997,841

20,082,048

DESCRIPTION
86000 EQUIPMENT
86200 OFFICE FURNITURE & EQUIPMENT
86300 TELEPHONE & RADIO EQUIPMENT
EQUIPMENT
TOTAL EXPENDITURES

2023
ACTIVITY

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

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
100-20-21-42600
WORKER'S COMPENSATION/LIABILITY INS
PERSONNEL

539,107
34,952
3,277
4,589
25,681
23,403
167,202
124,017
922,228

581,147
22,393
781
5,770
15,000
28,204
26,389
165,219
137,766
982,669

634,798
22,852
2,000
6,000
32,113
30,583
184,623
99,712
1,012,681

634,798
22,852
2,000
6,000
32,113
30,583
184,623
99,712
1,012,681

671,691
24,510
2,000
2,400
6,410
34,031
30,948
194,356
118,003
1,084,349

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

372
905
1,596
615
1,602
108,798
4,793
6,797
1,061
1,020
127,559

490
515
1,401
7,455
812
108,692
4,753
6,865
1,385
1,195
133,563

550
1,325
1,725
21,550
1,825
128,250
4,100
8,575
1,900
100
1,175
171,075

550
1,325
1,725
21,550
1,825
128,250
4,100
8,575
1,900
100
1,175
171,075

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

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

1,254
29,518
3,558
4,064
3,827
1,379
42,396
3,295
125
2,340
3,948
95,704

1,316
74,044
2,033
3,493
3,433
1,498
45,443
4,314
2,470
4,858
142,902

1,500
121,100
2,050
3,325
4,000
1,575
51,500
3,250
300
2,475
5,075
196,150

1,500
121,100
2,050
3,325
5,000
1,575
51,500
3,250
300
2,475
4,855
196,930

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

EQUIPMENT
100-20-21-86200
EQUIPMENT

OFFICE FURNITURE & EQUIPMENT

4,430
4,430

4,880
4,880

5,400
5,400

5,400
5,400

5,400
5,400

Totals for dept 20-21 - POLICE DEPARTMENT - ADMIN

1,149,921

1,264,014

1,385,306

1,386,086

1,456,604

GL NUMBER

DESCRIPTION

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

2023
ACTIVITY

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

4,357,344
13,618
607,402
18,375
32,182
81,511
88,176
27,633
2,396,564
765,990
8,388,795

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

5,305,779
14,979
525,000
22,800
59,460
85,000
111,160
35,574
2,892,423
848,658
9,900,833

5,305,779
14,979
525,000
22,800
59,460
85,000
111,160
35,574
2,892,423
848,658
9,900,833

5,606,634
525,000
17,976
60,480
107,915
116,225
34,222
3,044,908
1,010,712
10,524,072

62,334
3,119
83,964
40,067
1,373
190,857

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

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

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

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

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
100-20-22-62600
MEDICAL SERVICES
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

5,251
13,143
14,285
4,910
401
5,315
3,930
213
1,610
78,355
127,413

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

5,850
16,750
16,550
4,650
6,550
4,550
250
2,875
107,950
165,975

5,850
16,750
16,550
6,400
7,500
4,550
250
2,695
80,850
141,395

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

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

EQUIPMENT
OFFICE FURNITURE & EQUIPMENT
TELEPHONE & RADIO EQUIPMENT

23,886
338
18,789
43,013

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

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

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

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

Totals for dept 20-22 - POLICE DEPARTMENT - PATROL

8,750,078

9,409,463

10,348,108

10,323,528

10,964,467

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
100-20-22-42600
WORKER'S COMPENSATION/LIABILITY INS
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

GL NUMBER

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

CONTRACTUAL SERVICES
100-20-24-61500
MAINTENANCE-EQUIPMENT
100-20-24-61700
MAINTENANCE-VEHICLES
100-20-24-62099
PRINTED MATERIALS
100-20-24-63800
CONTRACTED SERVICES
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
EQUIPMENT
100-20-24-86200
EQUIPMENT

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

1,531,689
14,349
259,929
10,623
11,779
41,444
43,872
27,388
780,276
305,888
3,027,237

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

2,292,783
14,979
290,000
12,120
23,460
45,000
63,315
35,574
1,046,195
396,968
4,220,394

2,292,783
14,979
290,000
12,120
23,460
45,000
63,315
35,574
1,046,195
396,968
4,220,394

2,384,574
290,000
16,536
24,480
57,915
64,830
34,222
1,101,350
484,889
4,458,796

3,653
1,938
578
3,786
11,055
6,601
291
27,902

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

7,925
2,500
750
4,925
9,850
45,000
5,825
600
77,375

7,925
2,500
750
5,075
9,550
45,000
5,825
600
77,225

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

197
2,572
958
27
6,636
15,438
25,828

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

2,250
3,050
1,550
2,500
175
8,175
20,075
37,775

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

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

-

2,456
2,456

-

-

-

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
100-20-24-42600
WORKER'S COMPENSATION/LIABILITY INS
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

2023
ACTIVITY

OFFICE FURNITURE & EQUIPMENT

Totals for dept 20-24 - POLICE DEPARTMENT - INVESTIGATIONS

3,080,967

3,807,713

4,335,544

4,334,394

4,573,096

2023
ACTIVITY

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

1,384,568
98,250
107,927
6,798
10,213
18,592
51,783
36,518
557,340
372,612
2,644,601

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

1,561,649
113,985
110,000
8,640
14,881
20,000
65,498
59,145
492,327
299,883
2,746,008

1,561,649
113,985
110,000
8,640
14,881
20,000
65,498
59,145
492,327
299,883
2,746,008

1,630,935
99,101
110,000
9,408
16,240
37,230
66,555
58,320
518,282
334,760
2,880,831

2,768
6,026
4,398
2,351
1,083
16,626

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

3,125
6,050
6,125
2,525
1,050
18,875

3,125
6,050
6,125
2,525
1,050
18,875

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

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
100-20-25-66400
EDUCATION TUITION REIMBURSEMENT
CONTRACTUAL SERVICES

8,050
1,662
4,587
65,009
4,588
192
164
1,025
8,453
93,730

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

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

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

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

EQUIPMENT
100-20-25-86200
EQUIPMENT

14,930
14,930

15,441
15,441

15,500
15,500

14,700
14,700

13,200
13,200

2,769,887

3,055,901

2,954,633

2,953,833

3,087,881

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
100-20-25-42600
WORKER'S COMPENSATION/LIABILITY INS
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

2023
ACTIVITY

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

FIRE DEPARTMENT
PERSONNEL
41100
WAGES - FULL-TIME
6,086,743
41200
WAGES - PART-TIME
41300
WAGES - OVERTIME
808,863
41400
LONGEVITY PAY
45,715
41500
CLOTHING ALLOWANCE
45,267
41600
WELLNESS BONUS
131,526
41650
EDUCATION BONUS
6,250
42100
EMPLOYER PORTION FICA
99,601
42200
EMPLOYER PORTION IMRF
9,469
42300
EMPLOYER CONTRIB/PENSION
4,933,015
42500
EMPLOYEE HEALTH INSURANCE
1,109,024
42600
WORKER'S COMPENSATION/LIABILITY INSURANC
PERSONNEL
13,275,473

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

8,280,927
851,000
59,640
59,200
135,000
5,000
143,265
10,317
5,802,043
1,277,772
16,624,164

8,280,927
851,000
59,640
59,200
135,000
5,000
143,265
10,317
5,802,043
1,277,772
16,624,164

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

DESCRIPTION

COMMODITIES
51300
SUPPLIES/PARTS-BUILDINGS
51700
SUPPLIES/PARTS-VEHICLES
52000
OFFICE SUPPLIES
52500
JANITORIAL SUPPLIES
52800
FIREFIGHTING SUPPLIES & EQUIPMENT
52900
AMBULANCE SUPPLIES & EQUIPMENT
53099
ACTIVITIES & SUPPLIES
53300
SMALL TOOLS & EQUIPMENT
54000
UNIFORMS/PROTECTIVE CLOTHING
55000
FUEL, OIL, & LUBRICANTS
COMMODITIES

18,719
35,767
1,276
10,575
66,307
27,866
1,039
1,957
7,746
70,883
242,135

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

15,000
25,000
3,000
10,500
60,000
45,000
1,500
8,000
21,000
75,000
264,000

22,751
50,000
3,000
17,000
70,000
56,000
2,000
8,000
27,500
75,000
331,251

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

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

57,889
29,143
78,384
2,793
30,058
79,451
3,008
11,707
323
1,691
73,251
367,698

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

33,000
37,600
15,000
3,700
37,000
80,000
4,500
14,000
500
2,500
4,500
51,500
283,800

42,500
37,600
15,000
3,700
37,000
80,000
7,300
14,000
500
2,500
5,100
52,100
297,300

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

EQUIPMENT
86300
TELEPHONE & RADIO EQUIPMENT
EQUIPMENT

2,230
2,230

2,327
2,327

2,000
2,000

2,000
2,000

2,000
2,000

13,887,536

14,953,996

17,173,964

17,254,715

18,077,958

TOTAL EXPENDITURES FIRE DEPARTMENT

2023
ACTIVITY

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

Dept 25-27 - FIRE DEPARTMENT - ADMINISTRATION
PERSONNEL
100-25-27-41100
WAGES - FULL-TIME
100-25-27-41200
WAGES - PART-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
100-25-27-42600
WORKER'S COMPENSATION/LIABILITY INS
PERSONNEL

545,725
2,400
13,738
9,469
238,694
87,377
897,403

564,449
2,400
13,829
9,402
225,802
82,072
897,954

583,698
1,000
2,400
15,612
10,317
235,218
68,836
917,081

583,698
1,000
2,400
15,612
10,317
235,218
68,836
917,081

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

COMMODITIES
100-25-27-52000
100-25-27-53099
100-25-27-54000
100-25-27-55000
COMMODITIES

1,276
1,039
70,883
73,198

327
1,187
64,230
65,744

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

3,000
2,000
1,000
75,000
81,000

3,000
1,500
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

20
1,018
5,870
79,451
11,707
323
55
26
98,470

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

2,600
1,200
2,000
80,000
14,000
500
1,000
1,500
102,800

2,600
1,200
2,000
80,000
14,000
500
1,000
2,100
103,400

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

Totals for dept 25-27 - FIRE DEPARTMENT - ADMIN

1,069,071

1,074,911

1,100,381

1,101,481

1,187,062

GL NUMBER

DESCRIPTION

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

GL NUMBER

SUPPLIES/PARTS-BUILDINGS
SUPPLIES/PARTS-VEHICLES
OFFICE SUPPLIES
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

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

5,541,018
808,863
45,715
42,867
131,526
6,250
85,863
4,694,321
1,021,647
12,378,070

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

7,697,229
850,000
59,640
56,800
135,000
5,000
127,653
5,566,825
1,208,936
15,707,083

7,697,229
850,000
59,640
56,800
135,000
5,000
127,653
5,566,825
1,208,936
15,707,083

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

18,719
35,767
10,575
66,307
27,866
1,957
7,746
168,937

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

15,000
25,000
10,500
60,000
45,000
8,000
20,000
183,500

22,751
50,000
17,000
70,000
56,000
8,000
26,500
250,251

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

57,889
29,123
78,384
1,775
24,188
3,008
1,636
73,225
269,228

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

33,000
35,000
15,000
2,500
35,000
4,500
2,500
3,500
50,000
181,000

42,500
35,000
15,000
2,500
35,000
7,300
2,500
4,100
50,000
193,900

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

2,230
2,230

2,327
2,327

2,000
2,000

2,000
2,000

2,000
2,000

12,818,465

13,879,085

16,073,583

16,153,234

16,890,896

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
100-25-28-42600
WORKER'S COMPENSATION/LIABILITY INS
PERSONNEL
COMMODITIES
100-25-28-51300
100-25-28-51700
100-25-28-52000
100-25-28-52500
100-25-28-52800
100-25-28-52900
100-25-28-53300
100-25-28-54000
COMMODITIES

2023
ACTIVITY

TELEPHONE & RADIO EQUIPMENT

Totals for dept 25-28 - FIRE DEPARTMENT - OPERATIONS

2023
ACTIVITY

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

PUBLIC WORKS DEPARTMENT
PERSONNEL
41100 WAGES - FULL-TIME
1,428,708
41200 WAGES - PART-TIME
41,760
41300 WAGES - OVERTIME
115,653
41400 LONGEVITY PAY
12,634
41500 CLOTHING ALLOWANCE
8,450
41600 WELLNESS BONUS
42100 EMPLOYER PORTION FICA
114,503
42200 EMPLOYER PORTION IMRF
134,080
42500 EMPLOYEE HEALTH INSURANCE
355,799
42600 WORKER'S COMPENSATION/LIABILITY INSURANC
PERSONNEL
2,211,587

1,483,287
52,331
117,911
10,149
8,643
120,464
139,694
358,227
2,290,706

1,568,000
78,053
245,000
10,224
8,881
146,126
164,273
323,882
2,544,439

1,499,897
62,854
245,000
10,224
8,881
139,644
158,151
319,353
2,444,004

1,546,502
64,043
245,000
8,856
11,840
44,034
143,533
155,191
340,639
2,559,638

DESCRIPTION

COMMODITIES
51300 SUPPLIES/PARTS-BUILDINGS
51410 SUPPLIES/PARTS-STREETS
51430 SUPPLIES/PARTS-STORM SEWERS
51500 SUPPLIES/PARTS-EQUIPMENT
51700 SUPPLIES/PARTS-VEHICLES
51997 STREETLIGHTS, PARTS
51998 TRAFFIC & STREET SIGNS
52000 OFFICE SUPPLIES
52500 JANITORIAL SUPPLIES
53100 ICE/SNOW CONTROL SUPPLIES
53300 SMALL TOOLS & EQUIPMENT
54000 UNIFORMS/PROTECTIVE CLOTHING
55000 FUEL, OIL, & LUBRICANTS
COMMODITIES

18,247
20,634
10,836
3,451
96,139
19,483
571
8,880
842
10,804
1,150
111,821
302,858

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

23,500
20,000
20,000
1,500
100,000
17,500
1,000
14,000
3,710
11,500
135,300
348,010

27,500
19,000
14,000
1,500
92,500
50,000
700
10,900
3,000
11,500
110,000
340,600

30,815
20,000
20,000
1,500
100,000
20,000
1,000
14,000
3,710
13,000
1,500
132,300
357,825

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
63400 SNOW REMOVAL SERVICES
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

11,375
43,355
9,715
9,100
4,620
6,711
9,230
58,597
1,000
108,603
14,310
3,996
94,265
5,833
37,726
5,859
464
56
-

5,576
51,620
14,660
9,997
4,625
11,690
9,787
92,455
1,000
141,293
19,300
3,815
109,331
5,868
39,020
6,041
316
152

22,600
55,500
30,000
13,000
20,000
12,500
8,000
8,000
120,000
275
1,000
135,000
10,000
4,200
126,750
13,200
50,000
7,900
100
-

19,500
50,500
69,140
4,000
5,000
7,500
6,500
8,340
100,000
715
58,503
390,300
20,000
4,200
110,000
7,500
48,500
7,400
312
100
-

22,000
55,500
30,000
13,000
17,500
12,500
6,500
8,600
120,000
275
1,000
135,000
10,000
4,200
126,750
13,200
50,000
7,900
304
100
-

2023
ACTIVITY

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

65400 TAXES, LICENSES, & FEES
65500 RENTAL-BLDG & EQUIP
66100 DUES & SUBSCRIPTIONS
66200 TRAINING/TRAVEL
69700 CENTRAL BUSINESS DISTRICT PROJECTS
CONTRACTUAL SERVICES

1,106
150
1,876
526
20,498
448,971

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

5,500
2,500
1,300
9,750
20,000
677,075

3,000
39,500
1,064
5,917
17,000
984,491

5,500
2,500
1,000
9,250
20,000
672,579

EQUIPMENT
86000 EQUIPMENT
EQUIPMENT

59,567
59,567

48,484
48,484

66,000
66,000

29,000
29,000

66,000
66,000

3,022,983

3,225,160

3,635,524

3,798,095

3,656,042

DESCRIPTION

TOTAL EXPENDITURES PUBLIC WORKS

2023
ACTIVITY

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

201,958
14,624
18,021
31,729
266,332

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

214,862
16,437
19,359
24,667
275,325

214,862
16,437
19,359
24,667
275,325

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

-

-

300
300

200
200

300
300

CONTRACTUAL SERVICES
100-30-31-64500
TELEPHONE SERVICES
100-30-31-65300
LEGAL EXPENSES & NOTICES
100-30-31-66200
TRAINING/TRAVEL
CONTRACTUAL SERVICES

5,449
5,449

5,681
152
5,833

7,500
750
8,250

7,000
417
7,417

7,500
750
8,250

Totals for dept 30-31 - PUBLIC WORKS - ADMIN

271,781

280,331

283,875

282,942

150,967

GL NUMBER

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
100-30-31-42600
WORKER'S COMPENSATION/LIABILITY INS
PERSONNEL
COMMODITIES
100-30-31-52000
COMMODITIES

OFFICE SUPPLIES

2023
ACTIVITY

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

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
100-30-32-42600
WORKER'S COMPENSATION/LIABILITY INS
PERSONNEL

162,760
21,605
13,977
1,620
1,247
14,385
15,608
39,134
270,336

194,708
36,910
22,018
1,758
1,413
18,587
18,832
50,100
344,326

199,593
49,595
50,000
2,160
1,440
23,163
22,683
45,547
394,181

199,593
49,595
50,000
2,160
1,440
23,163
22,683
45,547
394,181

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

COMMODITIES
100-30-32-51300
100-30-32-52500
100-30-32-53100
100-30-32-53300
100-30-32-54000
100-30-32-55000
COMMODITIES

11,029
6,665
842
673
19,209

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

12,500
9,000
3,710
1,000
26,210

18,500
7,500
3,000
1,000
30,000

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

CONTRACTUAL SERVICES
100-30-32-61100
MAINTENANCE-GROUNDS
100-30-32-61300
MAINTENANCE-BUILDINGS
100-30-32-61500
MAINTENANCE-EQUIPMENT
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

4,400
33,203
94,265
5,833
37,726
659
45
176,131

30,074
109,331
5,868
39,020
645
184,938

10,000
45,000
1,500
8,000
126,750
13,200
50,000
5,000
2,500
261,950

8,500
40,000
8,340
110,000
7,500
48,500
2,500
2,000
227,340

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

Totals for dept 30-32 - PUBLIC WORKS - SUPPORT SERVICES

465,676

559,607

682,341

651,521

723,431

GL NUMBER

DESCRIPTION

SUPPLIES/PARTS-BUILDINGS
JANITORIAL SUPPLIES
ICE/SNOW CONTROL SUPPLIES
SMALL TOOLS & EQUIPMENT
UNIFORMS/PROTECTIVE CLOTHING
FUEL, OIL, & LUBRICANTS

2023
ACTIVITY

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

977,740
4,405
101,676
11,014
7,203
77,897
92,993
278,035
1,550,963

991,976
5,137
95,893
8,391
7,230
79,263
93,899
268,751
1,550,540

1,059,795
11,994
195,000
8,064
7,441
98,095
113,784
246,874
1,741,047

1,059,795
11,994
195,000
8,064
7,441
98,095
113,784
246,874
1,741,047

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

7,218
20,634
10,836
3,451
96,139
19,483
102
2,215
10,131
1,150
111,764
283,123

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

11,000
20,000
20,000
1,500
100,000
17,500
500
5,000
10,500
135,000
321,000

9,000
19,000
14,000
1,500
92,500
50,000
500
3,400
10,500
110,000
310,400

11,000
20,000
20,000
1,500
100,000
20,000
500
5,000
12,000
1,500
132,000
323,500

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
100-30-33-63400
SNOW REMOVAL SERVICES
100-30-33-63600
WEATHER SERVICES
100-30-33-64100
ELECTRIC 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

6,975
10,152
9,715
9,100
4,620
6,711
9,230
58,597
108,603
14,310
3,996
425
56
447
150
850
282
20,498
264,717

5,576
21,546
14,660
9,997
4,625
11,690
9,787
92,455
141,293
19,300
3,815
187
437
7,962
450
2,192
16,451
362,423

12,600
10,500
30,000
13,000
20,000
12,500
6,500
120,000
275
135,000
10,000
4,200
100
500
2,500
1,000
6,000
20,000
404,675

11,000
10,500
69,140
4,000
5,000
7,500
6,500
100,000
500
390,300
20,000
4,200
195
100
500
39,500
1,064
3,500
17,000
690,499

12,600
10,500
30,000
13,000
17,500
12,500
6,500
120,000
275
135,000
10,000
4,200
187
100
500
2,500
1,000
6,000
20,000
402,362

EQUIPMENT
100-30-33-86000
EQUIPMENT

59,567
59,567

48,484
48,484

66,000
66,000

29,000
29,000

66,000
66,000

2,158,370

2,261,808

2,532,722

2,770,946

2,634,335

GL NUMBER

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
100-30-33-42600
WORKER'S COMPENSATION/LIABILITY INS
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

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

EQUIPMENT

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

2023
ACTIVITY

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

86,250
15,750
7,597
7,458
6,901
123,956

89,168
10,284
7,402
7,621
6,867
121,342

93,750
16,464
8,431
8,447
6,794
133,886

25,647
1,265
1,949
2,325
2,265
33,451

105,000
8,033
9,051
23,208
145,292

469
57
526

251
27
305
583

200
300
500

-

200
300
500

CONTRACTUAL SERVICES
100-30-35-62099
PRINTED MATERIALS
100-30-35-62300
ARCHITECT/ENGINEERING 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

1,000
410
39
1,026
199
2,674

1,000
360
129
1,489

1,000
400
300
500
2,200

215
58,503
400
117
59,235

1,000
400
117
1,517

Totals for dept 30-35 - PUBLIC WORKS - ENGINEERING

127,156

123,414

136,586

92,686

147,309

GL NUMBER

DESCRIPTION

Dept 30-35 - PUBLIC WORKS - ENGINEERING
PERSONNEL
100-30-35-41100
WAGES - FULL-TIME
100-30-35-41200
WAGES - PART-TIME
100-30-35-42100
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
100-30-35-55000
COMMODITIES

SUPPLIES/PARTS-VEHICLES
OFFICE SUPPLIES
FUEL, OIL, & LUBRICANTS

2023
ACTIVITY

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

602,715
701
1,800

633,456
489
1,800

637,998
4,000
1,800

637,998
4,000
1,800

42,941
51,556
120,945

44,919
54,184
134,564

49,253
57,844
142,354

49,253
57,844
142,354

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

820,658

869,412

893,249

893,249

998,160

599
3,082
355
119
3,066
7,221

158
131
650
60
2,324
3,323

700
2,800
500
400
3,200
7,600

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

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

375
608
200,000

118
4,365
534
225,000

200
700
900
1,000
225,000

200
700
850
1,000
300,000

200
700
900
1,000
300,000

12,000
130,000
23,500
5,300
100
250
400
1,900
4,860
481,060

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

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
42600
WORKER'S COMPENSATION/LIABILITY INSURANC
PERSONNEL
COMMODITIES
51000
BOARDS & COMMISSIONS
51700
SUPPLIES/PARTS-VEHICLES
52000
OFFICE SUPPLIES
53300
SMALL TOOLS & EQUIPMENT
54000
UNIFORMS/PROTECTIVE CLOTHING
55000
FUEL, OIL, & LUBRICANTS
COMMODITIES
CONTRACTUAL SERVICES
61500
MAINTENANCE-EQUIPMENT
61700
MAINTENANCE-VEHICLES
62099
PRINTED MATERIALS
62100
FINANCIAL SERVICES
62700
HUMAN & SOCIAL SERVICES
63000
SPECIAL EVENT 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

4,350
107,000
53,958
3,763
3,319

3,680
123,093
46,429
10,222
3,325

217
482
1,444
4,686
380,305

497
541
1,834
2,520
422,158

12,000
130,000
70,000
28,500
5,300
175
500
600
2,100
4,860
481,835

EQUIPMENT
86200
OFFICE FURNITURE & EQUIPMENT
EQUIPMENT

705
705

785
785

1,300
1,300

1,100
1,100

1,300
1,300

1,208,889

1,295,678

1,383,984

1,382,909

1,573,575

TOTAL EXPENDITURES COMMUNITY DEVELOPMENT

103

GL NUMBER

BOARDS & COMMISSIONS
OFFICE SUPPLIES

CONTRACTUAL SERVICES
100-40-41-62099
PRINTED MATERIALS
100-40-41-62700
HUMAN & SOCIAL SERVICES
100-40-41-63000
SPECIAL EVENT 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

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

236,788
455
17,316
19,923
19,401
293,883

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

221,708
1,500
17,077
20,111
27,141
287,537

221,708
1,500
17,077
20,111
27,141
287,537

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

430
430

73
73

300
300

200
200

200
200

73
200,000
107,000
53,958
592
217
482
1,444
887
364,653

28
225,000
123,093
46,429
593
497
541
1,351
95
397,627

100
225,000
130,000
70,000
10,000
600
75
500
600
1,600
860
439,335

50
300,000
130,000
5,000
600
250
400
1,400
860
438,560

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

292
292

300
300

100
100

300
300

706,880

727,472

726,397

866,514

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
100-40-41-42600
WORKER'S COMPENSATION/LIABILITY INS
PERSONNEL
COMMODITIES
100-40-41-51000
100-40-41-52000
COMMODITIES

2023
ACTIVITY

OFFICE FURNITURE & EQUIPMENT

Totals for dept 40-41 - COMMUNITY DEV. - ADMIN

658,966

GL NUMBER

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

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

365,927
246
1,800
25,625
31,633
101,544
526,775

395,393
142
1,800
27,538
33,807
101,844
560,524

416,290
2,500
1,800
32,176
37,733
115,213
605,712

416,290
2,500
1,800
32,176
37,733
115,213
605,712

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

599
2,652
355
119
3,066
6,791

158
58
650
60
2,324
3,250

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

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

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

103
302
608
4,350
3,763
2,727
3,799
15,652

118
4,337
534
3,680
10,222
2,732
483
2,425
24,531

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

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

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

705
705

493
493

1,000
1,000

1,000
1,000

1,000
1,000

549,923

588,798

656,512

656,512

707,061

DESCRIPTION

Dept 40-43 - COMMUNITY DEV. - BUILDING & CODE COMPLIANCE
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
100-40-43-42600
WORKER'S COMPENSATION/LIABILITY INS
PERSONNEL
COMMODITIES
100-40-43-51700
100-40-43-52000
100-40-43-53300
100-40-43-54000
100-40-43-55000
COMMODITIES

2023
ACTIVITY

OFFICE FURNITURE & EQUIPMENT

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

2023
ACTIVITY

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
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 INS
PERSONNEL

208,864
90,137
1,147,879
974,355
2,421,235

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

208,984
90,484
1,069,321
1,099,238
2,468,027

208,984
90,484
1,069,321
1,099,238
2,468,027

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

CONTRACTUAL SERVICES
100-55-00-68750
TAX SHARING AGREEMENTS
100-55-00-69199
PRIV PROP REHAB / REDEVELOP
100-55-00-69200
SURETY BONDS
100-55-00-69700
SPECIAL PROJECTS
CONTRACTUAL SERVICES

1,272,128
15,938
1,288,066

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

1,421,187
20,000
1,441,187

1,421,187
20,000
1,441,187

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

GL NUMBER

DESCRIPTION

EQUIPMENT
100-55-00-86000
EQUIPMENT

EQUIPMENT (LEASED)

78,482
78,482

-

-

-

-

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

360,000
116,798
25,719
1,224
503,741

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

370,000
100,748
470,748

380,000
95,475
26,500
1,800
503,775

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

TRANSFERS OUT
100-55-00-91130
100-55-00-91140
100-55-00-91210
100-55-00-91300
100-55-00-91400
100-55-00-91420
TRANSFERS OUT

TRANSFER TO GEMT FUND
TRANS TO EMERGENCY ASSISTANCE PROGRAM
TRANSFER TO MFT FUND
TRANSFER TO DEBT SERVICE FUND
TRANSFER TO CAPITAL PROJECTS FUND
TRANSFER TO CAPITAL EQUIPMENT FUND

1,750,000
200,000
1,950,000

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

1,000,000
2,331,869
2,000,000
500,000
5,831,869

2,333,842
1,600,000
200,000
4,133,842

Totals for dept 55-00 - GENERAL FUND SUPPORT

6,241,524

9,108,324

10,142,338

10,244,858

9,057,536

TOTAL GENERAL FUND 100 EXPENDITURES

42,712,624

48,786,059

54,344,678

54,635,450

55,735,512

2023
ACTIVITY
GL NUMBER

2024
ACTIVITY

DESCRIPTION

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
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

313,000
1,738,976
2,051,976

1,790,897
1,790,897

80,000
330,266
1,790,000
2,200,266

80,000
330,266
1,790,000
2,200,266

1,790,000
1,790,000

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

INVESTMENT INTEREST
MISCELLANEOUS REVENUE
REFUNDS / REIMBURSEMENTS

188,797
974,500
1,163,297

62,066
269,200
331,266

65,000
65,000

65,000
65,000

65,000
250,000
315,000

TRANSFERS IN
210-00-00-39100
TRANSFERS IN

Transfer from General Fund

1,500,000
1,500,000

1,000,000
1,000,000

1,000,000
1,000,000

-

3,215,273

3,622,163

3,265,266

3,265,266

2,105,000

118,674
258,464
377,138

126,982
254,581
381,563

133,000
240,000
373,000

133,000
240,000
373,000

133,000
285,000
418,000

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

900,246
356,459
1,256,705

936,584
377,766
1,314,350

1,113,155
390,000
1,503,155

1,113,155
390,000
1,503,155

250,000
333,000
583,000

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

25,892
2,645,248
557,241
75,000
3,303,381

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

1,500,000
400,000
200,263
2,100,263

1,500,000
400,000
200,263
2,100,263

1,000,000
1,000,000

TOTAL EXPENDITURES

4,937,224

5,479,620

3,976,418

3,976,418

2,001,000

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

(1,721,951)
4,319,877
2,597,926

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

(711,152)
740,469
29,317

(711,152)
740,469
29,317

104,000
29,317
133,317

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

-

2023
ACTIVITY
GL NUMBER

2024
ACTIVITY

2025
AMENDED
BUDGET

DESCRIPTION

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

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

914,467
914,467

931,167
931,167

940,000
940,000

940,000
940,000

940,000
940,000

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

10,000
10,000

22,665
22,665

202,500
10,000
212,500

202,500
10,000
212,500

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

(8,830)
(8,830)

21,596
21,596

40,000
40,000

40,000
40,000

5,000
5,000

TRANSFERS IN
400-00-00-39100
TRANSFERS IN

TRANSFER FROM GENERAL FUND

-

950,000
950,000

2,000,000
2,000,000

2,000,000
2,000,000

1,600,000
1,600,000

915,637

1,925,428

3,192,500

3,192,500

2,555,000

TOTAL ESTIMATED REVENUES

EXPENDITURES
COMMODITIES
400-00-00-51600
COMMODITIES

SUPPLIES/PARTS-TECHNOLOGY

-

-

-

-

-

75,000
25,000
50,000
62,125
212,125

75,000
25,000
175,000
70,000
50,000
395,000

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

65,078
23,835
63,927
25,000
35,340

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

213,180

288,158

75,000
25,000
50,000
150,000

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

CAPITAL LEASE PRINCIPAL
CAPITAL LEASE INTEREST

22,613
6,598
29,211

24,108
5,103
29,211

25,701
3,510
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

6,547
57,133
10,000
9,203
121,853
204,736

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

50,000
3,206,500
25,000
128,000
190,000
3,599,500

50,000
3,206,500
25,000
128,000
190,000
3,599,500

150,000
1,050,000
200,000
25,000
25,000
100,000
140,000
1,690,000

TOTAL EXPENDITURES

447,127

1,849,331

3,778,711

3,840,836

2,114,213

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

468,510
377,204
845,714

76,097
845,714
921,811

(586,211)
921,811
335,600

(648,336)
921,811
273,475

440,787
273,475
714,262

2023
ACTIVITY
GL NUMBER

2024
ACTIVITY

2025
AMENDED
BUDGET

DESCRIPTION

2025
PROJECTED
ACTIVITY

2026
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

12,231
130,691
142,922

221,576
133,024
354,600

250,000
120,000
370,000

250,000
120,000
370,000

225,000
130,000
355,000

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

190,547
36,472
50,841
107
134,055
412,022

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

190,000
15,000
25,000
230,000

190,000
15,000
25,000
230,000

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

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

TRANSFER FROM GENERAL FUND
TRANSFER FROM TRANSPORTATION FUND

200,000
200,000

200,000
200,000

500,000
200,000
700,000

500,000
200,000
700,000

200,000
200,000
400,000

754,944

875,243

1,300,000

1,300,000

1,040,000

9,700
9,700

-

10,000
10,000

-

-

TOTAL ESTIMATED REVENUES

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

162,855
9,143
71,682
16,296
259,976

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

132,098
15,000
103,291
6,679
257,068

132,098
15,000
103,291
6,679
257,068

78,582
890
41,184
431
121,087

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
420-00-00-87100
EQUIPMENT

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

15,537
371
437,791
257,131
710,830

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

100,000
25,000
275,000
900,000
1,300,000

100,000
25,000
40,000
275,000
405,592
845,592

60,000
100,000
25,000
300,000
1,001,148
1,486,148

TRANSFERS OUT
420-00-00-91650
TRANSFERS OUT

TRANSFER TO AIRPORT FUND

-

-

TOTAL EXPENDITURES

980,506

982,192

1,567,068

1,102,660

1,607,235

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

(225,562)
735,139
509,577

(106,949)
509,577
402,628

(267,068)
402,628
135,560

197,340
402,628
599,968

(567,235)
599,968
32,733

-

-

-

2023
ACTIVITY

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

5,908,162
103,272
6,011,434

6,143,765
104,715
6,248,480

6,303,302
105,000
6,408,302

6,303,302
105,000
6,408,302

6,542,827
105,000
6,647,827

LICENSES & PERMITS
600-00-00-34880
WATER IMPACT FEES
LICENSES & PERMITS

14,340
14,340

15,194
15,194

15,000
15,000

15,000
15,000

15,000
15,000

OTHER INCOME
600-00-00-37100
600-00-00-38100
600-00-00-38200
600-00-00-38600
600-00-00-38750
600-00-00-38825
OTHER INCOME

INVESTMENT INTEREST
MISCELLANEOUS REVENUE
REFUNDS / REIMBURSEMENTS
SALES OF SURPLUS PROPERTY
CONTRIBUTED ASSETS
LOAN PROCEEDS

93,263
7,547
201
45,310
146,321

113,452
8,023
878
46,887
336,799
506,039

100,000
5,000
3,100,000
3,205,000

100,000
10,000
110,000

80,000
10,000
90,000

TRANSFERS IN
600-00-00-39620
TRANSFERS IN

TRSFER FROM WATER CAPITAL FUND

431,556
431,556

1,017,421
1,017,421

-

-

TOTAL ESTIMATED REVENUES

6,603,651

7,787,134

9,628,302

6,533,302

6,752,827

EXPENDITURES
PERSONNEL
600-00-00-41100
600-00-00-41200
600-00-00-41300
600-00-00-41400
600-00-00-41500
600-00-00-41550
600-00-00-41600
600-00-00-42100
600-00-00-42200
600-00-00-42500
600-00-00-42600
600-00-00-48150
600-00-00-48250
600-00-00-48350
PERSONNEL

1,473,950
7,440
112,622
11,767
7,844
325
115,102
137,922
473,099
48,062
(21,603)
(263,884)
(19,703)
2,082,943

1,588,381
7,891
116,465
9,910
8,402
325
124,862
148,088
494,956
57,192
(4,038)
38,766
43,178
2,634,378

1,717,293
9,734
135,000
10,236
8,671
325
143,916
165,430
457,096
50,382
2,698,083

1,717,293
9,734
135,000
10,236
8,671
325
143,916
165,430
457,096
50,382
2,698,083

1,810,556
10,050
135,000
9,444
11,560
325
48,268
151,643
169,007
487,596
66,920
2,900,369

16,780
75,826
18,238
390
17,148
126,659
928
917
313,279
10,960
481
34,728
616,334

13,773
70,051
20,897
15,531
117,659
795
1,371
332,853
8,620
1,143
35,804
618,497

20,000
75,000
30,000
500
20,000
135,000
1,000
1,200
300
330,000
17,000
1,000
45,000
676,000

10,000
70,000
30,000
18,000
110,000
900
1,000
335,000
10,000
300
40,000
625,200

15,000
75,000
30,000
500
50,000
135,000
1,000
1,200
340,000
15,000
900
45,000
708,600

DESCRIPTION
FUND 600 - WATER OPERATIONS
SERVICE CHARGES
600-00-00-34800
WATER SALES REVENUE
600-00-00-34850
WATER SERVICE CHARGES
SERVICE CHARGES

COMMODITIES
600-00-00-51300
600-00-00-51410
600-00-00-51500
600-00-00-51600
600-00-00-51700
600-00-00-51996
600-00-00-52000
600-00-00-52500
600-00-00-53100
600-00-00-53200
600-00-00-53300
600-00-00-54000
600-00-00-55000
COMMODITIES

WAGES - FULL-TIME
WAGES - PART-TIME
WAGES - OVERTIME
LONGEVITY PAY
CLOTHING ALLOWANCE
CAR ALLOWANCE
WELLNESS BONUS
EMPLOYER PORTION FICA
EMPLOYER PORTION IMRF
EMPLOYEE HEALTH INSURANCE
WORKER'S COMPENSATION/LIABILITY INSURANC
CHANGE IN COMP ABS-WATER
IMRF NPO - WATER
NET OPEB-WATER

SUPPLIES/PARTS-BUILDINGS
SUPPLIES/PARTS-STREETS
SUPPLIES/PARTS-EQUIPMENT
SUPPLIES/PARTS-TECHNOLOGY
SUPPLIES/PARTS-VEHICLES
POTABLE WATER SYSTEM PARTS
OFFICE SUPPLIES
JANITORIAL SUPPLIES
ICE/SNOW CONTROL SUPPLIES
WATER SYSTEM CHEMICALS
SMALL TOOLS & EQUIPMENT
UNIFORMS/PROTECTIVE CLOTHING
FUEL, OIL, & LUBRICANTS

-

2023
ACTIVITY

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

1,823
62,811
73,752
4,615
29,532
40,845
1,539
12,111
29,400
1,944
10,574
25,207
97,645
302,512
34,414
6,666
38,801
153
50
2,873
1,740
939
779,946

1,427
56,341
54,557
2,269
6,452
51,073
1,798
12,591
29,400
197,265
7,722
34,563
105,919
349,218
24,830
22,000
7,024
32,711
145
265
2,445
5,274
712
1,006,001

1,900
60,000
50,000
2,000
20,000
50,000
4,000
15,000
42,000
330,000
15,000
35,000
110,000
320,000
50,000
40,000
6,700
45,000
500
100
3,000
3,000
30,000
2,000
1,235,200

600
60,000
60,000
300
7,000
55,000
2,500
12,000
29,400
170,000
13,000
30,000
107,000
300,000
30,000
10,000
7,200
47,000
138
613
3,170
2,000
1,000
947,921

1,000
55,000
70,000
1,500
20,000
60,000
3,000
15,000
40,000
330,000
16,000
35,000
115,000
330,000
40,000
25,000
7,200
50,000
500
400
3,500
3,000
2,000
1,223,100

DESCRIPTION
CONTRACTUAL SERVICES
600-00-00-61100
MAINTENANCE-GROUNDS
600-00-00-61300
MAINTENANCE-BUILDINGS
600-00-00-61400
MAINTENANCE-INFRASTRUCTURE
600-00-00-61500
MAINTENANCE-EQUIPMENT
600-00-00-61700
MAINTENANCE-VEHICLES
600-00-00-61800
MAINTENANCE-SOFTWARE
600-00-00-62099
PRINTED MATERIALS
600-00-00-62100
FINANCIAL SERVICES
600-00-00-62200
LEGAL SERVICES
600-00-00-62300
ARCHITECT/ENGINEERING SERVICES
600-00-00-62500
LAB TESTING SERVICES
600-00-00-63800
CONTRACTED SERVICES
600-00-00-64000
UTILITIES
600-00-00-64100
ELECTRIC SERVICES
600-00-00-64200
NATURAL GAS SERVICES
600-00-00-64300
REFUSE REMOVAL SERVICES
600-00-00-64500
TELEPHONE SERVICES
600-00-00-65100
FREIGHT & POSTAGE
600-00-00-65200
MARKETING ADS & PUBLIC INFO
600-00-00-65400
TAXES, LICENSES, & FEES
600-00-00-65500
RENTAL-BLDG & EQUIP
600-00-00-66100
DUES & SUBSCRIPTIONS
600-00-00-66200
TRAINING/TRAVEL
600-00-00-69200
SURETY BONDS
600-00-00-69800
UTILITY REBATE PROGRAM
CONTRACTUAL SERVICES
OTHER SERVICES
600-00-00-72500
OTHER SERVICES

DEPRECIATION-WATER

1,387,576
1,387,576

1,424,340
1,424,340

-

-

-

DEBT SERVICES
600-00-00-73000
600-00-00-77000
600-00-00-78000
600-00-00-79000
600-00-00-79100
600-00-00-79999
DEBT SERVICES

GAIN/LOSS ON DISPOSAL
LOAN PRINCIPAL
LOAN INTEREST
CAPITAL LEASE PRINCIPAL
CAPITAL LEASE INTEREST
AMORTIZATION COSTS

16,828
6,591
10,917
34,336

73,443
14,907
5,108
10,917
104,375

77,842
13,008
32,769
3,202
126,821

77,842
13,008
32,769
123,619

48,710
11,662
21,623
497
82,492

11,510
11,510

11,510
11,510

-

-

-

340
340

-

200,000
7,000
207,000

6,327
6,327

-

279,500
3,975,000
4,254,500

279,500
5,075,000
5,354,500

PERMANENT IMPROVEMENT
600-00-00-79998
AMORTIZATION- F/A
PERMANENT IMPROVEMENT
EQUIPMENT
600-00-00-81000
600-00-00-86000
600-00-00-86100
600-00-00-86200
600-00-00-86300
600-00-00-87000
EQUIPMENT

LAND ACQUISITION
EQUIPMENT
TECHNOLOGY EQUIPMENT
OFFICE FURNITURE & EQUIPMENT
TELEPHONE & RADIO EQUIPMENT
VEHICLES

TRANSFERS OUT
600-00-00-91100
600-00-00-91420
600-00-00-91620
TRANSFERS OUT

TRANSFER TO GENERAL FUND
TRANSFER TO CAPITAL EQUIPMENT FUND
TRANSFER TO WATER CAPITAL FUND

279,500
1,762,400
2,041,900

279,500
2,008,500
2,288,000

279,500
1,325,000
1,604,500

2023
ACTIVITY

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

TOTAL EXPENDITURES

6,954,885

8,087,101

9,197,604

9,755,650

6,519,061

NET OF REVENUES/EXPENDITURES- FUND 600

(351,234)

(299,967)

430,698

(3,222,348)

233,766

NET OF REVENUES/EXPENDITURES - FUND 600
BEGINNING FUND BALANCE
FUND BALANCE ADJUSTMENTS
ENDING FUND BALANCE

(351,234)
28,801,478
28,450,244

(299,967)
28,450,247
(25,457)
28,124,823

430,698
28,124,828
28,555,526

(3,222,348)
28,124,828
24,902,480

233,766
24,902,480
25,136,246

DESCRIPTION

2023
ACTIVITY

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

FUND 610 - WATER NEW CONSTRUCTION
LICENSES & PERMITS
610-00-00-34880
WATER IMPACT FEES
LICENSES & PERMITS

42,098
42,098

27,057
27,057

25,000
25,000

20,000
20,000

25,000
25,000

OTHER INCOME
610-00-00-37100
OTHER INCOME

51,048
51,048

55,084
55,084

30,000
30,000

30,000
30,000

30,000
30,000

93,146

82,141

55,000

50,000

55,000

CONTRACTUAL SERVICES
610-00-00-62300
ARCHITECT/ENGINEERING SERVICES
CONTRACTUAL SERVICES

-

23,751
23,751

227,400
227,400

227,400
227,400

250,000
250,000

EQUIPMENT
610-00-00-81000
EQUIPMENT

-

-

-

175,000
175,000

-

PERMANENT IMPROVEMENT
610-00-00-85500
WATER SYSTEM IMPROVEMENTS
PERMANENT IMPROVEMENT

-

-

60,000
60,000

60,000
60,000

-

TOTAL EXPENDITURES

-

23,751

287,400

462,400

250,000

NET OF REVENUES/EXPENDITURES- FUND 610

93,146

58,390

(232,400)

(412,400)

(195,000)

NET OF REVENUES/EXPENDITURES - FUND 610
BEGINNING FUND BALANCE
ENDING FUND BALANCE

93,146
944,676
1,037,822

58,390
1,037,822
1,096,212

(232,400)
1,096,212
863,812

(412,400)
1,096,212
683,812

(195,000)
683,812
488,812

DESCRIPTION

INVESTMENT INTEREST

TOTAL ESTIMATED REVENUES
EXPENDITURES

LAND ACQUISITION

2023
ACTIVITY

2024
ACTIVITY

2025
AMENDED
BUDGET

2025
PROJECTED
ACTIVITY

2026
REQUESTED
BUDGET

FUND 620 - WATER CAPITAL FUND
INTERGOVERNMENTAL REVENUES
620-00-00-33110
FEDERAL GRANTS - ARPA
620-00-00-33200
STATE GRANTS
620-00-00-33300
LOCAL GRANTS
INTERGOVERNMENTAL REVENUES

147,495
147,495

24,432
24,432

3,100,000
3,100,000

2,600,000
2,600,000

500,000
500,000

SERVICE CHARGES
620-00-00-34800
SERVICE CHARGES

WATER SALES REVENUE

999,847
999,847

1,166,579
1,166,579

1,136,300
1,136,300

1,136,300
1,136,300

1,300,000
1,300,000

OTHER INCOME
620-00-00-37100
OTHER INCOME

INVESTMENT INTEREST

218,764
218,764

259,643
259,643

200,000
200,000

200,000
200,000

200,000
200,000

TRANSFERS IN
620-00-00-39600
TRANSFERS IN

TRANSFER FROM WATER FUND

1,762,400
1,762,400

2,008,500
2,008,500

3,975,000
3,975,000

3,975,000
3,975,000

1,325,000
1,325,000

3,128,506

3,459,154

8,411,300

7,911,300

3,325,000

DESCRIPTION

TOTAL ESTIMATED REVENUES

EXPENDITURES
CONTRACTUAL SERVICES
620-00-00-62300
ARCHITECT/ENGINEERING SERVICES
CONTRACTUAL SERVICES

-

-

250,000
250,000

-

400,000
400,000

DEBT SERVICES
620-00-00-75000
620-00-00-76000
DEBT SERVICES

-

-

-

-

683,000
17,000
700,000

70,561
147,495
276,100
494,156

293,280
63,778
24,432
201,411
582,901

1,000,000
80,000
3,125,000
250,000
3,000,000
7,455,000

1,000,000
80,000
2,600,000
250,000
500,000
4,430,000

500,000
80,000
500,000
100,000
2,000,000
3,180,000

7,688
7,688

3,181
3,181

650,000
660,000
140,000
1,450,000

650,000
660,000
140,000
1,450,000

50,000
150,000
200,000

431,556
431,556

1,017,421
1,017,421

933,400

1,603,503

9,155,000

5,880,000

4,480,000

NET OF REVENUES/EXPENDITURES- FUND 620

2,195,106

1,855,651

(743,700)

2,031,300

(1,155,000)

NET OF REVENUES/EXPENDITURES - FUND 620
BEGINNING FUND BALANCE
ENDING FUND BALANCE

2,195,106
3,226,479
5,421,585

1,855,651
5,421,585
7,277,236

(743,700)
7,277,237
6,533,537

2,031,300
7,277,237
9,308,537

(1,155,000)
9,308,537
8,153,537

DEBT SERVICE - PRINCIPAL
DEBT SERVICE - INTEREST

PERMANENT IMPROVEMENT
620-00-00-85000
WATER MAINS
620-00-00-85100
WATER METERS
620-00-00-85200
LEAD SERVICE REPLACEMENT
620-00-00-85500
WATER SYSTEM IMPROVEMENTS
620-00-00-85600
WELL CONSTRUCTION
PERMANENT IMPROVEMENT
EQUIPMENT
620-00-00-86000
620-00-00-86100
620-00-00-87000
EQUIPMENT

EQUIPMENT
TECHNOLOGY EQUIPMENT
VEHICLES

TRANSFERS OUT
620-00-00-91600
TRANSFERS OUT

TRANSFER TO THE WATER FUND

TOTAL EXPENDITURES

-

-

-