City Council Meeting ~ Special Budget Session

SUMMARY OF PROPOSED BUDGET FY 2027 AMENDED Budget PROPOSED REVENUES Actual FY 2024 Budget FY 2025 Actual FY 2025 FY2026 BUDGET FY 2027 General Fund City Property Taxes $ 826,705 $ 884,152 $ 861,553 $ 897,178 $ 926,252 State Revenue Sharing $ 636,332 $ 522,614 $ 589,478 $ 583,318 $ 523,113 Franchises $ 80,000 $ 92,969 $ 115,000 115,000 Licenses & Permits $ 524,009 $ 90,000 $ 28,010 $ 29,482 $ 32,800 Fees & Fines $ 50,000 $ 47,992 $ 50,000 $ 50,800 Charges for Services $ 58,250 $ 291,670 $ 170,500 $ 212,200 Local Option Tax $ 60,089 $ 100,000 $ 64,982 $ 75,000 $ 60,000 Grants and Donations 162,000 26,700 $ 232,546 $ 15,000 Other Revenues and Reimbursements $ 283,068 $ 214,684 $ 208,684 $ 268,176 $ 182,222 Interest Earned $ - $ 26,248 $ - $ 12,050 Development Impact Fees $ 60,584 $ 69,993 $ - $ - Capital Fund Reserves $ 130,501 $ 125,402 Fund Balance (Carryover) $ 154,777 $ 208,661 $ 348,515 Total General Fund $ 2,390,787 $ 2,386,470 $ 2,238,286 $ 2,760,362 $ 2,603,354 Enterprise Funds Water Fund $ 620,472 $ 3,929,141 $ 764,926 $ 3,855,719 $ 8,040,029 Wastewater Fund $ 1,346,713 $ 1,449,804 $ 1,792,547 $ 1,915,635 1,536,369 TOTAL ALL FUNDS REVENUES $ 4,357,972 $ 7,765,415 $ 4,795,759 $ 8,531,716 $ 12,179,752 AMENDED Budget PROPOSED EXPENDITURES Actual FY 2024 Budget FY 2025 Actual FY 2025 FY2026 BUDGET FY 2027 General Fund Administrative $ 522,909 $ 540,470 $ 500,616 $ 594,472 $ 534,493 Executive/Legislative (Mayor & Council) $ 39,504 $ 35,648 $ 36,302 Comm. Development/P&Z $ 139,618 $ 277,790 $ 223,910 $ 324,543 $ 356,013 Fire $ 201,453 $ 196,608 $ 156,728 $ 201,320 $ 205,291 Library $ 73,137 $ 74,780 $ 71,807 $ 68,320 $ 70,971 Marshal $ 677,946 $ 668,209 $ 698,990 $ 696,067 $ 764,415 City Assets (Bldgs. & Grounds, Parks & Streets) $ 569,907 $ 839,993 $ 635,869 Buildings & Grounds $ 38,895 $ 58,160 Parks $ 27,478 $ 89,453 Streets $ 423,731 $ 481,000 Total General Fund $ 2,105,167 $ 2,386,470 $ 2,261,462 $ 2,760,363 $ 2,603,354 Enterprise Funds Water Fund $ 629,215 $ 3,929,141 $ 703,276 $ 3,855,719 $ 8,040,029 Wastewater Fund $ 669,377 $ 1,449,804 $ 1,000,782 $ 1,915,635 $ 1,536,369 TOTAL ALL FUNDS EXPENDITURES: $ 3,403,759 $ 7,765,415 $ 3,965,520 $ 8,531,717 $ 12,179,752  Proposed Budget ADMINISTRATION Revenues Budget FY2025 Actuals FY2025 Budget FY2026 FY2027 100-01-41200 State Sales Tax Revenue (260,063) $ (292,347) $ (300,171) 303,800 100-01-41210 State Liquor Funds (65,000) $ (69,078) $ (70,000) 64,766 100-01-41400 Alcohol Permits (5,000) $ (8,625) $ (6,300) 8,500 100-01-41500 Business Licenses (18,500) $ (20,012) $ (22,882) 23,250 100-01-41510 Mobile Food Vendor Permit - $ - $ - 450 100-01-41600 Franchise Fees (80,000) $ (92,969) $ (115,000) 115,000 100-01-41700 City Property Tax (877,079) $ (861,340) $ (889,126) 918,200 100-01-41710 Personal Property Replacement (7,073) $ (4,016) $ (8,052) 8,052 100-01-41800 Administrative Fees (208,684) $ (208,684) $ (262,176) 173,022 100-01-41815 Application Fees - $ - $ - 100-01-41900 Grants - $ (1,000) $ - - 100-01-41920 Donations - $ - $ - - 100-01-41950 Permit - Other (1,500) $ (100) $ (500) 200 100-01-43000 Reimbursables - $ (492) $ - - 100-01-45000 Misc Income - $ (120) $ - 200 100-01-45100 Interest Earned - $ (12,778) $ - 10,000 100-01-49910 Returned Check Charges - $ (529) $ - 800 100-01-48000 Capital Fund Revenue - $ - $ - 18,000 100-01-40000 Fund Balance (Reserves) (150,000) $ - $ (184,411) 222,784 TOTAL ADMIN Revenues (1,672,899) (1,572,091) (1,858,618) 1,867,024  Amended Budget CITY ASSETS REVENUES Actuals FY2025 FY2026 Budget FY2027 100-15-41000 State Highway Revenue - Regular $ - $ 98,616 98,353 100-15-41100 State Highway Revenue HB312 $ - $ 29,129 29,444 100-15-41110 State Highway Revenue HB 362 $ - $ 24,791 19,646 100-15-41111 State Highway Revenue GF HB354 $ - $ 60,611 7,104 100-15-41115 LOT Tax Revenue $ - $ 75,000 60,000 100-15-41807 Encroachment Permit $ - $ 1,500 2,500 100-15-41810 Banner Permit $ - $ - 300 100-15-41898 Grants - Parks $ - $ 85,000 - 100-15-41899 Grants - Bldgs & Grounds $ - $ 25,000 - 100-15-41900 Grants - Streets $ - $ 60,046 - 100-15-41901 Park Rental Fee $ - $ 2,000 500 100-15-41902 Park Rental Sports Field $ - $ 4,000 2,000 100-15-41904 Park Add'l Serv. (trash/toilet $ - $ - - 100-15-41905 Park Add'l Staff Time $ - $ - 100-15-41920 Donations $ - $ 1,000 - 100-15-41950 Permit - Other $ - $ - - 100-15-45000 Misc Income $ - $ - - 100-15-45100 Interest Earned $ - $ - 1,800 100-15-48000 Capital Fund Reserves - Streets 36,000 100-15-48000 Capital Fund Reserves - Streets 9,500 100-15-48000 Carryover - Streets Project FY26 $ 68,182 7,882 100-15-48000 Carryover - Park Stage $ 6,945 6,945 100-15-48000 Carryover - B&G - Capital Funds $ 39,898 28,898 100-15-40001 Carryover Funds $ - $ 22,000 22,000 Total Revenue $ 603,718 $ 332,872 COMMUNITY DEVELOPMENT REVENUES Budget FY25 Actuals FY25 Budget FY26 Budget FY27 100-03-41805 Building Permits $ (50,000) $ - $ (70,000) $ (90,000) 100-03-41806 Building Permit Plan Review Fe $ (37,050) $ (60,716) $ (45,500) $ (54,000) 100-03-41809 Fence Permits $ - $ (2,500) $ (1,500) $ (1,500) 100-03-41810 Manuf Home Install & Set down $ - $ - $ (3,000) $ (3,000) 100-03-41811 Roof Permit $ - $ (9,514) $ (6,000) $ (6,000) 100-03-41820 Sign Permits $ - $ (750) $ (1,000) $ (1,000) 100-03-41900 Grants $ - $ - $ (32,000) $ (7,500) 100-03-43000 Client Cost Reimbursement $ - $ (8,691) $ - $ - 100-03-43400 Planning & Zoning Applications $ - $ (2,455) $ (15,000) $ (15,000) 100-03-46100 DIF Community Development $ - $ (10,903) $ - $ - 100-03-48000 Capital Fund Reserves $ - $ - $ - $ (45,702) 100-03-40000 Carryover $ - $ - $ - $ (20,000) TOTAL REVENUES COMMUNITY DEVELOPMENT $ (87,050) $ (95,529) $ (174,000) $ (243,702)  Amended Budget Budget FY2025 Actuals FY2025 FY2026 Budget FY2027 FIRE DEPARTMENT REVENUES 100-05-40000 Carryover 1027 $ - $ - - 100-05-41900 Grants 10000 $ - $ 10,000 - 100-05-41920 Donations $ - $ - - 100-05-41930 Fire Equip/Pay Reimbursement 6000 $ - $ 6,000 6,000 100-05-41955 Fire Dept Fees & Permits 6000 $ 22,374 $ 12,000 20,000 100-05-45000 Misc Income $ 5,000 $ - 100-05-45100 Interest Earned $ 214 $ - 250 100-05-48000 Capital Fund Reserves $ 15,476 5,000 Total Revenue 23027 $ 27,588 $ 43,476 $ 31,250 LIBRARY REVENUES Budget FY2025 Actuals FY2025 Budget FY2026 Budget FY2027 100-07-40000 Carryover 2,250 $ - $ 2,250 2,250 100-07-41900 Grants 10,000 $ 2,000 $ 10,000 100-07-41920 Donations $ 2,000 $ 1,500 1,500 100-07-41930 Fundraising Events $ - $ 300 300 100-07-46100 DIF Library 1,134 - 100-07-48000 Capital Fund Reserves - 4,000 TOTAL LIBRARY REVENUES 13,384 4,000 14,050 8,050 MARSHAL REVENUES Budget FY2025 Actuals FY2025 Budget FY2026 Budget FY2027 100-08-40000 Carryover 1500 $ - $ - 100-08-41816 Inspection Fees 0 $ - $ 500 $ - 100-08-41900 Grants 1000 $ - $ 7,000 $ 5,000 100-08-41920 Donations 1000 $ 1,700 $ 1,000 $ 1,000 100-08-41960 City Code Violation Fee 3000 $ 200 $ 3,000 $ 15,000 100-08-41980 Court Fines 50000 $ 47,464 $ 50,000 $ 50,000 100-08-45000 Misc Income 0 $ 6,861 $ - 3,000 100-08-45500 Training & Education 0 $ 10,094 $ 5,000 $ 1,500 100-08-46600 DIF Marshal 3234 100-08-48000 Capital Fund Reserves 0 $ 7,200 Total Revenue 59734 $ 70,586 $ 66,500 $ 82,700  Amended Budget WASTEWATER FUND Actuals FY2025 FY2026 Budget FY2027 REVENUES 300-30-41800 Administrative Fees 150 300 500 300-30-41815 Application Fees 400 200 500 300-30-41816 Inspection Fees - - 250 300-30-41900 Grants - - 300-30-42001 Sewer User Fees 1,227,113 819,600 999,719 NEW Account Fee 95,000 300-30-45000 Misc Income - - - 300-30-45100 Interest Earned 55,410 - 5,000 300-30-46000 Insurance Claim Reimbursement 398,669 - 300-30-46000 Carryover 26,931 - Total Operating Revenues 1,681,742 820,100 1,100,969 Capital (Non-Operating Revenues) 300-30-42002 Bond Debt Fee - 410,400 410,400 300-30-42004 Sewer Cap Fee 60,805 20,000 25,000 Total Capital Revenues 60,805 430,400 435,400 TOTAL WASTEWATER FUND REVENUES 1,742,547 1,250,500 1,536,369 WATER FUND Revenues Actuals FY2025 Budget FY2026 Budget FY2027 200-20-41800 Administrative Fees 150 375 - 200-20-41815 Application Fees 475 125 500 200-20-41816 Connect/Inspect Fee - - 1,000 200-20-41900 Grants - - 4,000,000 200-20-41950 Permit - Other 600 500 500 200-20-42001 Water User Fees 481,020 480,000 846,413 NEW Water Account Fees 124,440 200-20-42002 Water Meter Vault Fees 886 5,000 20,000 200-20-42005 Late Fees 320 - 1,000 200-20-42006 Water On or Off 980 2,000 1,500 200-20-43000 Client Cost Reimbursement 1,097 - 200-20-45000 Misc Income 804 - - 200-20-45010 AFFF Litigation Settlement 90,763 - 10,000 200-20-45100 Interest Earned 37,054 - 20,000 200-20-40000 Fund Balance - Reserves - 152,719 Total Revenue 614,150 640,719 5,025,353 Capital (Non-Operating) Revenues 200-20-41910 IDEQ - Water Grant/Bond DW2409 99,784 3,200,000 2,798,676 200-20-41911 IDEQ - WFP 270-2023-21 - - 200-20-42004 Water Cap Fee 51,028 15,000 25,000 NEW Water Bond Fee 191,000 Total Capital Revenues 150,812 3,215,000 3,014,676 TOTAL WATER REVENUES 764,962 3,855,719 8,040,029  Proposed ADMINISTRATION EXPENDITURES Budget FY2025 Actuals FY2025 Budget FY2026 Budget FY2027 100-01-50001 Salaries & Wages 289,284 $ 249,548 $ 239,649 230,880 100-01-50010 P/R Tax Expense 22,130 $ 18,649 $ 18,337 17,662 100-01-50017 Retirement 34,364 $ 29,737 $ 28,662 27,613 100-01-50011 Insurance - Health 51,600 $ 53,772 $ 41,680 54,564 100-01-50015 Workers Compensation Insurance 608 $ 274 $ 33,692 401 100-01-50019 Air Ambulance - 220 100-01-51020 Advertising 500 150 200 200 100-01-51030 Bank Charges - 1,034 200 100 100-01-51041 Reimbursables - 492 - - 100-01-51060 Computer IT Support 15,000 13,545 19,576 13,250 100-01-51062 Computers - Software & Subscri 17,000 20,895 54,400 38,603 100-01-51075 Contingency Expense 10,000 - 5,000 5,000 100-01-51080 Dues & Memberships 1,200 2,852 3,000 2,430 100-01-51092 Engineering - Reimbursable - - 100 - 100-01-51110 Fuel 1,500 100-01-51125 Interest Expense - 425 - - 100-01-51140 Legal Fees 8,000 14,655 12,000 25,000 100-01-51145 Legal - Prosecuting Attorney 22,000 22,248 22,800 25,200 100-01-51150 Liability Insurance 6,915 6,915 42,879 25,733 100-01-51180 Office Equipment Rental/Repair 7,304 7,048 7,000 3,500 100-01-52010 Office Supplies 9,000 7,543 6,500 3,250 100-01-52020 Internet Expense 4,164 1,735 - - 100-01-52040 Postage, Copies, Mailing 6,000 7,514 7,400 1,000 100-01-52050 Professional Services 5,000 5,173 3,000 31,237 100-01-52060 Publishing - 1,346 200 - 100-01-52085 Storage 800 756 800 600 100-01-52090 Supplies 1,000 2,547 2,500 - 100-01-52100 Telephone 11,000 14,585 26,160 1,250 100-01-52120 Training & Meetings 2,000 2,918 2,500 19,000 100-01-52124 Travel Expense 600 1,707 1,000 2,100 100-01-56020 Service Contracts 15,000 12,500 15,200 2,100 100-01-57000 Safety Equipment - 52 40 100 100-01-58110 Computer Purchase - - - 2,000 TOTAL ADMIN EXPENDITURES 540,470 500,616 594,476 534,493 EXECUTIVE/LEGISLATIVE BUDGET FY 2027 Budget FY2025 Actuals FY2025 Budget FY2026 Budget FY 2027 9/30/2025 9/30/2025 9/30/2026 9/30/2027 100-11-50001 Salaries & Wages 0 29,823 30,000 30,000 100-11-50010 P/R Tax Expense 0 2,282 2,295 2,300 100-11-50015 Workers Compensation Insurance 0 36 - 34 100-11-50017 Retirement 0 3,574 3,354 3,588 100-11-50019 Air Ambulance 0 - - 385 Total 0 35,714 35,649 36,307  Amended COMMUNITY Budget DEVELOPMENT EXPENDITURES Budget FY2025 Actuals FY2025 FY2026 Budget FY2027 100-03-50001 Salaries & Wages 143,520 108,616 161,691 155,547 100-03-50010 P/R Tax Expense 10,979 8,276 12,369 11,899 100-03-50011 Insurance - Health 25,200 13,806 20,840 25,704 100-03-50015 Workers Compensation Insurance 59 59 - 231 100-03-50017 Retirement 17,165 12,712 19,338 18,616 100-03-50019 Air Ambulance 110 100-03-50020 P & Z Commission 3,500 2,856 3,605 100-03-51020 Advertising 1,000 853 600 500 100-03-51041 Reimbursables - 3,653 - 20,000 100-03-51060 Computer IT Support - - - - 100-03-51073 Contract Labor - - - - 100-03-51075 Contingency Expense 10,000 - 5,000 - 100-03-51080 Dues & Memberships 100 110 1,200 2,000 100-03-51090 Engineering Services 12,000 1,194 5,000 5,000 100-03-51140 Legal Fees 10,000 2,070 5,000 1,200 100-03-51150 Liability Insurance 3,495 3,495 - - 100-03-51650 Comprehensive Plan - - 30,000 12,254 100-03-51700 Housing Program - - - 7,500 100-03-51700 Housing Program Administration 2,500 NEW Grant Expenses (Pop-Up Plaza) - - 7,000 - 100-03-52010 Office Supplies - 1,220 - 200 100-03-52050 Professional Services 39,172 59,471 45,500 51,000 100-03-52055 Building Plan Review Service 32,400 100-03-52060 Publishing - 103 400 400 100-03-52070 Signs - - - 100-03-52100 Telephone 600 596 - 100-03-52120 Training & Meetings 700 615 2,000 2,000 100-03-52124 Travel Expense 300 773 1,000 2,000 100-03-52130 Uniforms - - 1,000 250 100-03-58110 Computer Purchase - 3,430 3,000 - CAPITAL EXPENDITURES 100-03-58120 Construction & Improvement 4,702 TOTAL COMMUNITY DEVELOPMENT EXPENDITURES 277,790 223,910 324,543 356,013  9/30/2025 9/30/2025 9/30/2026 9/30/2027 FIRE DEPT. EXPENDITURES Budget FY2025 Actuals FY2025 Budget FY2026 Budget FY2027 100-05-50001 Salaries & Wages 71,234 58,662 73,360 79,807 100-05-50010 P/R Tax Expense 2,833 4,500 2,918 2,549 100-05-50011 Insurance - Health - - - - 100-05-50014 Insurance - Life 1,500 960 1,500 1,500 100-05-50015 Workers Compensation Insurance 1,449 1,449 - 3,896 100-05-50017 Retirement 5,425 4,728 5,332 4,659 100-05-50019 Air Ambulance 55 100-05-51060 Computer IT Support - - - - 100-05-51073 Contract Labor 2,200 2,200 2,000 1,500 100-05-51075 Contingency Expense 10,000 - - - 100-05-51080 Dues & Memberships 3,800 3,749 4,000 4,000 100-05-51110 Fuel 4,000 3,031 4,000 5,500 100-05-51125 Interest Expense 8,600 8,600 8,600 100-05-51140 Legal Fees 200 - 200 - 100-05-51150 Liability Insurance 2,692 2,692 - - 100-05-51160 Repairs & Maintenance (Gen - - - - 100-05-51163 R & M - Equipment (non-auto) 5,000 5,651 5,000 8,000 100-05-51167 R & M - Autos 5,000 6,184 6,000 6,000 100-05-51177 Misc Expense 500 1,344 1,000 1,000 100-05-52010 Office Supplies 100 574 100 800 100-05-52080 Small Tools & Equipment 2,000 2,477 2,000 2,000 100-05-52090 Supplies 500 1,166 1,000 1,000 100-05-52100 Telephone 602 659 - - 100-05-52120 Training & Meetings 2,000 1,446 2,000 2,000 100-05-52124 Travel Expense 1,500 150 1,500 2,000 100-05-52130 Uniforms & Clothing 1,000 1,252 1,000 1,000 100-05-56030 Investigations 150 - 150 150 100-05-56045 Radio Fees 240 - - 100-05-56047 RMS/CAD 4,000 3,838 4,101 4,191 100-05-57000 Safety Equipment 40,000 33,903 40,000 38,000 CAPITAL EXPENDITURES 100-05-58120 Construction & Improvement - - 15,476 5,000 100-05-58150 Auto/Equipment Lease (12+ mos) 20,083 7,514 20,083 28,684 TOTAL FIRE DEPT EXPENDITURES 196,608 156,728 201,320 203,291  9/30/2025 9/30/2025 9/30/2026 9/30/2027 LIBRARY EXPENDITURES Budget FY2025 Actuals FY2025 Budget FY2026 Budget FY2027 100-07-50001 Salaries & Wages 43,380 41,707 42,116 42,116 100-07-50010 P/R Tax Expense 3,319 3,062 3,222 3,222 100-07-50011 Insurance - Health 12,600 11,653 10,420 12,852 100-07-50015 Workers Compensation Insurance 55 83 - 64 100-07-50017 Retirement 5,188 5,037 5,037 5,037 100-07-50019 Air Ambulance 55 100-07-51020 Advertising 200 - 200 200 100-07-51060 Computer IT Support - 1,376 - - 100-07-51062 Computers - Software & Subscri 3,000 - 2,500 400 100-07-51075 Contingency Expense - - - - 100-07-51080 Dues & Memberships 350 1,175 175 175 100-07-51150 Liability Insurance 938 938 - - 100-07-51177 Misc Expense 500 - 200 200 100-07-51180 Office Equipment Rental/Repair 250 - 250 250 100-07-52010 Office Supplies - - - - 100-07-52090 Supplies 500 246 300 300 100-07-52100 Telephone - 496 - - 100-07-52120 Training & Meetings 200 39 100 100 100-07-55000 Library New Books 1,800 1,020 1,800 - 100-07-55010 Library Programs 2,500 4,977 2,000 2,000 100-08-58110 Computer Purchase - - - 4,000 TOTAL LIBRARY EXPENDITURES 74,780 71,807 68,320 70,971  9/30/2025 9/30/2025 9/30/2026 9/30/2027 MARSHAL EXPENDITURES Budget FY2025 Actuals FY2025 Budget FY2026 Budget FY2027 100-08-50001 Salaries & Wages 354,093 395,738 413,693 440,120 100-08-50002 Paid Time Off - 2,968 - 100-08-50010 P/R Tax Expense 27,088 30,288 31,647 33,669 100-08-50011 Insurance - Health 51,600 50,842 52,100 52,608 100-08-50015 Workers Comp Insurance 12,270 12,270 - 17,804 100-08-50017 Retirement 51,875 57,147 57,834 61,529 100-08-50019 Air Ambulance 220 100-08-51060 Computer IT Support - - - 100-08-51062 Computers - Software & Subscri 250 - 250 7,450 100-08-51075 Contingency Expense 10,000 - 5,000 - 100-08-51080 Dues & Memberships 800 1,115 1,000 1,000 100-08-51110 Fuel 15,000 15,989 15,000 15,000 100-08-51130 Equipment Rental 17,000 9,056 17,000 17,000 100-08-51150 Liability Insurance 8,701 8,701 - 100-08-51167 R & M - Autos 7,000 7,282 7,000 7,500 100-08-52010 Office Supplies 1,200 786 1,200 1,200 100-08-52090 Supplies - 191 - 100-08-52100 Telephone 2,950 2,948 - 100-08-52120 Training & Meetings 5,000 2,459 6,000 5,000 100-08-52124 Travel Expense 3,000 2,319 4,000 4,000 100-08-52130 Uniforms & Clothing 5,000 3,850 3,000 2,000 100-08-56010 911 Dispatch 28,886 29,146 31,680 34,810 100-08-56020 Service Contracts - - 6,000 3,000 100-08-56040 Medical/Lab Kits 500 62 200 250 100-08-56045 Radio Fees 2,640 2,640 2,640 2,640 100-08-56047 RMS/CAD 13,199 13,303 11,013 12,115 100-08-56050 Specialized Equipment 10,000 9,533 5,000 4,000 100-08-57000 Safety Equipment 1,500 1,491 1,500 1,500 100-08-58110 Computer/Software Purchase - - 3,000 - CAPITAL EXPENDITURES 100-08-58150 Auto/Equipment Lease 38,656 38,656 20,310 40,000 TOTAL MARSHAL EXPENDITURES 668,209 698,780 696,067 764,415  Amended Budget CITY ASSETS Combined Streets, B&G, Parks Budget FY2025 Actuals FY2025 FY2026 Budget FY2027 100-15-50001 Salaries & Wages 181,260 171,438 205,920 175,824 100-15-50002 Comp Time - (3,675) - 100-15-50009 Premium Salary & Wages - - 1,760 5,000 100-15-50010 P/R Tax Expense 13,866 13,399 15,888 13,833 100-15-50011 Insurance - Health 40,572 38,174 31,260 34,205 100-15-50015 Workers Compensation Insurance 8,034 8,185 - 7,047 100-15-50017 Retirement 20,778 20,917 24,839 21,627 100-15-50019 Air Ambulance 143 100-15-51020 Advertising - 84 100 500 100-15-51060 Computer IT Support - 100-15-51062 Computer Software/Subs - - 100-15-51073 Contract Labor 23,000 29,261 30,000 100-15-51075 Contingency Expense 10,000 - 10,000 100-15-51080 Dues & Memberships 100 165 250 250 100-15-51090 Engineering Services 11,228 60,046 - 100-15-51110 Fuel 13,000 17,358 10,000 7,500 100-15-51130 Equipment Rental - 95 100 - 100-15-51140 Legal Fees - 225 400 400 100-15-51150 Liability Insurance 9,866 9,866 - 100-15-51160 Repairs & Maintenance (General 500 1,886 600 1,000 100-15-51161 R & M - Bldgs & Grounds 6,654 11,433 5,000 8,000 100-15-51162 R & M - Parks 3,000 16 3,000 3,000 100-15-51163 R & M - Equipment (non-auto) 7,518 280 10,000 10,000 100-15-51164 R & M - Street Maintenance 10,000 4,068 5,000 14,500 100-15-51165 R & M - Tree Expense 4,000 280 2,000 3,500 100-15-51166 R & M - Snow Removal 50,000 48,683 50,000 50,000 100-15-51167 R & M - Autos 5,000 13,265 5,000 5,000 100-15-51168 R & M - Street Lights 2,000 2,694 5,000 9,500 100-15-51177 Misc Expense 500 - 400 400 100-15-52010 Office Supplies 250 - 250 250 100-15-52050 Professional Services 7,000 162 10,000 35,000 100-15-52070 Signs 2,300 5,214 3,500 4,000 100-15-52080 Small Tools & Equipment 2,800 2,485 2,500 2,500 100-15-52090 Supplies 5,600 9,465 7,500 6,000 100-15-52100 Telephone 750 747 - 100-15-52120 Training & Meetings 1,500 2,245 2,000 2,500 100-15-52124 Travel Expense 500 351 600 1,000 100-15-52130 Uniforms & Clothing 1,500 1,047 1,500 1,500 100-15-52140 Utilities - Gas 6,000 3,288 5,000 5,500 100-15-52143 Utilities - Power 7,700 5,879 8,400 9,000 100-15-52145 Utilities - Street Lights 20,000 20,396 22,000 23,000 100-15-52146 Utilities - Trash/Toilet/Recyc 6,000 9,153 6,300 8,300 100-15-56045 Radio Fees 500 220 240 240 100-15-57000 Safety Equipment 500 1,868 500 1,000 100-15-58110 Computer Purchase - - 3,000 1,500 100-15-58120 Construction & Improvement 31,000 16,657 169,843 57,843 100-15-58150 Auto/Equipment Lease (12+ mos) 23,440 23,756 40,490 40,500 100-15-58160 Auto or Equipment Purchase - 2,496 10,000 10,000 100-15-58190 Real Property Lease 1,625 1,325 1,625 1,625 100-15-58250 Street Construction 100,000 40,000 68,182 53,382 TOTAL CITY ASSETS EXPENDITURES 628,613 569,907 839,993 635,869  Amended Budget WASTEWATER FUND Budget FY2025 Actuals FY2025 FY2026 Budget FY2027 300-30-50001 Salaries & Wages 106,001 53,934 75,119 217,109 300-30-50010 P/R Tax Expense 8,109 3,502 5,747 16,609 300-30-50011 Insurance - Health 20,160 5,021 12,600 41,561 300-30-50015 Workers Compensation Insurance 1,892 1,892 2,707 3,311 300-30-50017 Retirement 12,678 4,835 8,984 25,966 300-30-50019 Air Ambulance - - - 215 300-30-51010 Admin Fees 114,776 114,776 139,532 86,511 300-30-51020 Advertising 200 - 200 200 300-30-51030 Bank Charges 50 353 250 250 300-30-51060 Computer IT Support 4,000 1,318 4,000 6,625 300-30-51062 Computers - Software & Subs - 7,892 10,500 25,000 300-30-51073 Contract Labor 125,000 144,890 100,000 25,000 300-30-51075 Contingency Expense 33,271 - 50,000 50,000 300-30-51080 Dues & Memberships 2,000 998 500 300-30-51090 Engineering Services 17,000 11,050 20,000 25,000 300-30-51110 Fuel 6,000 3,808 10,000 10,000 300-30-51125 Interest Expense 80,000 78,916 - 300-30-51130 Equipment Rental - - - 5,000 300-30-51140 Legal Fees 2,000 1,103 2,000 2,000 300-30-51150 Liability Insurance 25,646 25,646 23,642 48,900 300-30-51155 Merchant Fees 10,000 4,759 - - 300-30-51160 Repairs & Maintenance (Gen 69,000 21,946 70,000 65,000 300-30-51163 R & M - Equipment (non-auto) 3,000 17,435 10,000 10,000 300-30-51167 R & M - Autos 2,000 3,482 15,000 15,000 300-30-51177 Misc Expense - 19 - - 300-30-51180 Office Equipment - - - 1,700 300-30-52010 Office Supplies - 192 - 1,750 300-30-52020 Internet Expense 1,860 609 2,500 - 300-30-52040 Postage, copies & mailing 5,500 300-30-52050 Professional Services 3,000 2,848 4,000 5,000 300-30-52070 Signs 500 149 300 1,000 300-30-52080 Small Tools & Equipment 2,000 6,029 3,000 3,000 300-30-52090 Supplies 60,000 82,493 45,000 101,000 300-30-52100 Telephone 602 610 700 4,700 300-30-52110 Test Samples - Wastewater 23,052 10,000 30,000 300-30-52111 Test Samples - Non-Regulated - - - - 300-30-52120 Training & Meetings 6,000 1,416 10,000 10,000 300-30-52124 Travel Expense 1,000 196 1,500 1,500 300-30-52130 Uniforms/Clothing - - 1,500 3,000 300-30-52140 Utilities - Gas 1,500 597 1,000 1,000 300-30-52143 Utilities - Power 33,000 30,053 55,000 55,000 300-30-52146 Utilities - Trash/Toilet/Recyc 700 666 750 1,500 300-30-56045 Radio Fees 240 220 250 250 300-30-57000 Safety Equipment 100 693 3,000 20,000 300-30-57500 Scada Maint & Repair - - 21,900 15,000 300-30-58110 Computer Purchase - 1,029 - 2,000 TOTAL WASTEWATER OPERATING EXPENSES 753,285 658,425 721,181 942,157 300-30-58120 Construction & Improvement 300,000 207,509 85,000 102,962 300-30-58121 Membrane Replacement Project - - 638,204 - 300-30-58150 Auto/Equipment Lease (12+ mos) 23,440 34,889 40,850 40,850 300-30-58160 Auto or Equipment Purchase 30,000 - 20,000 40,000 300-30-58170 IDEQ Loan 335,507 205,200 410,400 410,400 300-30-58250 Street Construction - - - TOTAL CAPITAL EXPENSES 688,947 447,598 1,194,454 594,212 TOTAL WASTEWATER EXPENSES 2,195,517 1,764,447 2,636,816 1,536,369  Budget FY2025 Actuals FY2025 Budget FY2026 Budget FY2027 WATER FUND EXPENSES 9/30/2025 9/30/2025 9/30/2026 9/30/2027 200-20-50001 Salaries & Wages 88,001 61,790 75,119 199,637 200-20-50010 P/R Tax Expense 6,732 4,113 5,747 15,272 200-20-50011 Insurance - Health 17,640 7,457 12,600 40,396 200-20-50015 Workers Compensation Insurance 1,028 1,028 2,702 3,664 200-20-50017 Retirement 10,525 6,653 8,984 23,877 200-20-50019 Air Ambulance - - - 171 200-20-51010 Admin Fees 93,908 93,908 122,644 86,511 200-20-51020 Advertising 200 - 200 1,500 200-20-51060 Computer IT Support 1,920 1,318 1,920 6,625 200-20-51062 Computers - Software & Subs - 8,462 6,000 20,000 200-20-51070 Conjunctive Management 31,604 53,000 40,000 200-20-51073 Contract Labor 80,000 151,910 85,000 20,000 200-20-51075 Contingency Expense 40,000 - 25,000 20,000 200-20-51080 Dues & Memberships 3,000 744 1,000 1,500 200-20-51090 Engineering Services - - - 10,000 200-20-51110 Fuel 4,000 - 10,000 10,000 200-20-51122 IDWR Water Fees 4,000 4,000 200-20-51125 Interest Expense - 8,078 - 200-20-51130 Equipment Rental - - - 2,500 200-20-51140 Legal Fees 1,000 3,143 3,000 3,000 200-20-51150 Liability Insurance 12,632 12,632 13,913 14,200 200-20-51155 Merchant Fees 4,000 1,851 - 200-20-51160 Repairs & Maintenance (Gen 48,595 28,982 40,000 40,000 200-20-51163 R & M - Equipment (non-auto) 5,000 18,026 5,000 5,000 200-20-51167 R & M - Autos 2,000 5,775 2,500 5,000 200-20-51180 Office Equipment - - - 2,000 200-20-52010 Office Supplies - 129 500 2,250 200-20-52040 Postage, Copies, Mailing 200 - 250 6,000 200-20-52050 Professional Services 6,000 2,771 4,500 5,000 200-20-52070 Signs - 149 250 2,000 200-20-52080 Small Tools & Equipment 1,000 5,976 2,500 15,000 200-20-52090 Supplies 10,000 39,509 10,000 10,000 200-20-52100 Telephone 550 1,185 1,215 4,750 200-20-52110 Test Samples - Water 8,500 4,967 10,000 20,000 200-20-52111 Test Samples - Non-Regulated - - - 2,000 200-20-52120 Training & Meetings 6,000 4,150 2,500 6,000 200-20-52124 Travel Expense 1,000 154 1,500 3,500 200-20-52130 Uniforms - - 1,500 3,000 200-20-52140 Utilities - Gas - 225 250 250 200-20-52143 Utilities - Power 11,630 27,620 25,000 25,000 200-20-52146 Utilities - Trash/Toilet/Recyc - 99 - 500 200-20-52135 Water District Fees 1,200 1,079 1,100 1,500 200-20-56045 Radio Fees 240 220 250 250 200-20-57000 Safety Equipment 1,000 180 1,000 10,000 200-20-57500 Scada Maintenance & Repairs - - 5,000 10,000 200-20-58110 Computer Purchase - 1,029 - 2,500  NEW Water Bond Debt 191,000 200-20-58120 Construction & Improvement 50,000 461 37,935 200-20-58125 Water Improvements (IDEQ) - 3,200,000 6,798,676 200-20-58150 Auto/Equipment Lease (12+ mos) 23,440 - 40,940 41,000 200-20-58160 Auto or Equipment Purchase 20,000 - 20,000 40,000 200-20-58250 Street Construction 5,000 - 5,000 15,000 200-20-58260 Water Meter or Vault Expense 7,912 6,200 250,000 Total Capital Expenses 98,440 8,373 3,310,075 7,335,676 TOTAL WATER EXPENSES 565,941 545,285 3,855,719 8,040,029