Commission Meeting

MAYOR CITY OF CALLAWAY BOARD OF COMMISSIONERS PAMN HENDERSON TUESDAY, JULY 28, 2026 – 6:00 P.M. COMMISSIONERS CALLAWAY ARTS & CONFERENCE CENTER BOBBY J. BIRDSELL 500 CALLAWAY PARK WAY DAVID GRIGGS CALLAWAY, FL 32404 BOB PELLETIER KENNETH AYERS, JR. KEVIN OBOS, CITY ATTORNEY KEITH “EDDIE” COOK, CITY MANAGER ASHLEY ROBYCK, CITY CLERK REGULAR MEETING AGENDA CALL TO ORDER INVOCATION & PLEDGE OF ALLEGIANCE ROLL CALL PRESENTATION • Proclamation Parks & Recreation Month MAYOR’S INSTRUCTIONS - Call for Additions/Deletions to the Agenda. PUBLIC PARTICIPATION • Speakers must come to the podium to be heard. • Public Participation will be heard at the end of Commission discussion. for each item and at the end of the meeting for non-agenda items. • Comments are limited to three (3) minutes. APPROVAL OF MINUTES • July 14, 2026 Regular Meeting • Financial Statements June 2026 PUBLIC HEARING 1. Ordinance 1147 Camping Restrictions 2. Ordinance 1148 Annexation – 6305 Highway 22 3. Ordinance 1149 SSCPA – 6305 Highway 22 4. Ordinance 1150 Rezoning – 6305 Highway 22 REGULAR AGENDA 5. Developers Agreement Capacity – St Joe Company 6. Purchase Contract Piggyback St. John’s County – Pipelining & Sliplining 7. Task Order Olokee Water Main Extension – Panhandle Eng. 8. Advisory Board Appointment Planning Board 9. Capital Expense Reallocation Leisure Services 10. Change Order Cherry St Rehab Line Item Shift COMMISSION/STAFF COMMENTS ANNOUNCEMENTS All meetings will be held at the Callaway Arts & Conference Center, 500 Callaway Park Way, Callaway, FL, unless otherwise noted.  • August 4, 2026 Planning Board Meeting (Potential) 6:00 p.m. • August 11, 2026 Commission Meeting 6:00 p.m. PUBLIC PARTICIPATION ADJOURNMENT Ashley Robyck Ashley Robyck, City Clerk PURSUANT TO FLORIDA STATUTE 286.0105: Any person who decides to appeal any decision made at a meeting(s) announced in this notice with respect to any matter considered at such meeting(s) will need a record of the proceedings and for such purpose may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based. Any person requiring a special accommodation at this meeting because of a disability or physical impairment should contact Callaway’s City Clerk, at 6601 E. Highway 22, Callaway, FL 32404; or by phone at (850) 871-6000 at least five calendar days prior to the meeting. If you are hearing or speech impaired, and you possess TDD equipment, you may contact the City Clerk using the Florida Dual Party Relay System, which can be reached at 1-800-955-8770 (Voice) or 1-800-955-7661 (TDD). Financial Statements Unaudited For Period Ended June 30, 2026  CITY OF CALLAWAY Fiscal Year 2026 BUDGET-IN-BRIEF as of June 30, 2026 50 % of Year Elapsed YTD-Citywide Expense Allocation Community Redevelopment Fund Transfers, Budget Year-to-Date % Non- Operating, 0.0% 1.8% Principal Revenues & Trfrs In 2,634,585 1,373,624 52.1% Debt Pmts, Expenditures 2,627,683 31,899 1.2% 0.0% Incr / (Decr) to Fund Balance 6,902 1,341,725 Personnel Capital, Svc, 22.7% 40.0% Disaster Debt Service Fund Recovery, Budget Year-to-Date % 0.1% Transfers In - - 0.0% Debt Service Pmts. - - 0.0% Operating, 35.4% Incr / (Decr) to Fund Balance - - Capital Projects Fund General Fund Revenues Budget Year-to-Date % Revenues Budget Year-to-Date % Revenues & Trfrs In 15,770,060 2,886,966 18.3% Ad valorem Taxes 2,617,619 2,124,872 81.2% 1/2 Cent Infrasturcture Tax 2,225,066 1,548,984 69.6% Other Taxes 2,376,550 1,785,730 75.1% Permits, Fees, & Licenses 1,779,253 1,201,223 67.5% Total Revenues and Trans In 17,995,126 4,435,950 24.7% Grants & Shared Revenue** 3,487,884 1,929,383 55.3% FEMA Public Assistance - 0 0.0% Financing Proceeds - - 0.0% Service Charges 270,079 189,367 70.1% Expenditures 26,438,394 7,714,658 29.2% Judgements, Fines, & Forfeits 49,000 11,511 23.5% Interest & Other Earnings 417,785 295,764 70.8% Incr / (Decr) to Fund Balance (8,443,268) (3,278,708) Rents & Royalties 97,600 68,224 69.9% Sales of Fixed Assets 5,000 - 0.0% Contributions & Donations 500 680 136.0% Miscellaneous Revenue 93,200 54,749 58.7% Water Fund Transfers In 1,650,614 - 0.0% Budget Year-to-Date % Total Revenues $ 12,845,084 $ 7,661,502 59.6% Revenues & Trfrs In 4,979,694 3,166,817 63.6% General Fund Expenditures Expenses & Trfrs Out 5,024,116 3,357,289 66.8% Expenditures Budget Year-to-Date % Incr / (Decr) to Net Assets (44,422) (190,472) Executive (Commission) 56,050 41,575 74.2% City Manager 248,653 184,741 74.3% Finance 501,404 350,472 69.9% Sewer Fund Legal 63,500 27,981 44.1% Budget Year-to-Date % Code Enforcement 419,709 205,273 48.9% Information Technology 107,805 71,342 66.2% Revenues & Trfrs In 8,026,561 4,792,534 59.7% City Clerk 152,289 106,776 70.1% Expenses & Trfrs Out 8,026,561 3,607,617 44.9% Elections - - 0.0% General Government 854,664 606,691 71.0% Incr / (Decr) to Net Assets - 1,184,916 Human Resources 94,753 67,316 71.0% Law Enforcement 2,789,554 2,092,163 75.0% Fire Department 2,674,305 1,781,382 66.6% Solid Waste Fund Emergency & Disaster Relief 30,314 15,925 52.5% Budget Year-to-Date % Utility Billing - 27,858 0.0% Streets 1,761,184 1,123,770 63.8% Maintenance Shop 302,254 211,447 70.0% Revenues 1,154,870 887,700 76.9% Leisure Services 2,563,294 1,430,248 55.8% Expenses & Trfrs Out 1,108,653 716,752 64.7% Cost Allocation Transfers (860,737) (645,552) 75.0% Interest Expense - - 0.0% Transfers/Payments 1,086,089 - 0.0% Total Expenditures $ 12,845,084 $ 7,699,406 59.9% Incr / (Decr) to Net Assets 46,217 170,949 General Fund Increase/Decrease to Fund Balance Citywide Increase/Decrease to Fund Balance / Net Assets Budget Year-to-Date Budget Year-to-Date Incr / (Decr) to Fund Incr / (Decr) to Fund Balance - (37,903) Balance/Net Assets (8,434,571) (809,494)  CITY OF CALLAWAY Fiscal Year 2026 BUDGET-IN-BRIEF Quarterly Summary as of June 30, 2026 50 % of Year Elapsed General Fund Revenues Revenues Budget 1st QTR 2nd QTR 3rd QTR 4th QTR Year-to-Date Variance % Ad valorem Taxes $ 2,617,619 $ 2,191,903 $ (235,516) $ 168,485 $ - $ 2,124,872 $ 492,747 81.2% Other Taxes 2,376,550 625,164 633,919 526,647 - 1,785,730 590,820 75.1% Permits, Fees, & Licenses 1,779,253 407,244 384,348 409,631 - 1,201,223 578,030 67.5% Grants & Shared Revenue** 3,487,884 442,955 782,753 703,675 - 1,929,383 1,558,501 55.3% FEMA Public Assistance - - - 0 - 0 (0) 0.0% Financing Proceeds - - - - - - - 0.0% Service Charges 270,079 73,653 58,368 57,346 - 189,367 80,712 70.1% Judgements, Fines, & Forfeits 49,000 6,884 3,171 1,457 - 11,511 37,489 23.5% Interest & Other Earnings 417,785 103,807 103,305 88,651 - 295,764 122,021 70.8% Rents & Royalties 97,600 13,342 29,977 24,905 - 68,224 29,376 69.9% Sales of Fixed Assets 5,000 - - - - - 5,000 0.0% Sales of Scrap - - - - - - - 0.0% Contributions & Donations 500 650 10 20 - 680 (180) 0.0% Miscellaneous Revenue 93,200 15 27,931 26,802 - 54,749 38,451 58.7% Transfers In 1,650,614 - - - - - 1,650,614 0.0% Total Revenues $ 12,845,084 $ 3,865,618 $ 1,788,265 $ 2,007,619 $ - $ 7,661,502 $ 5,183,582 59.6% General Fund Expenditures Expenditures Budget 1st QTR 2nd QTR 3rd QTR 4th QTR Year-to-Date Variance % Executive (Commission) $ 56,050 $ 14,615 $ 13,480 $ 13,480 $ - $ 41,575 $ 14,475 74.2% City Manager 248,653 71,949 56,140 56,652 - 184,741 63,912 74.3% Finance 501,404 95,931 156,888 97,653 - 350,472 150,932 69.9% Legal 63,500 7,639 12,301 8,041 - 27,981 35,520 44.1% Code Enforcement 419,709 71,857 74,840 58,575 - 205,273 214,436 48.9% Information Technology 107,805 27,095 19,984 24,264 - 71,342 36,463 66.2% City Clerk 152,289 39,194 31,477 36,105 - 106,776 45,513 70.1% Elections - - - - - - - 0.0% General Government 854,664 206,682 181,547 218,461 - 606,691 247,973 71.0% Human Resources 94,753 24,791 20,469 22,056 - 67,316 27,437 71.0% Law Enforcement 2,789,554 697,388 697,388 697,388 - 2,092,163 697,391 75.0% Fire Department 2,674,305 640,234 542,103 599,045 - 1,781,382 892,923 66.6% Emergency & Disaster Relief 30,314 - 7,500 8,425 - 15,925 14,389 0.0% Utility Billing - - 11,188 16,670 - 27,858 (27,858) 0.0% Streets 1,761,184 581,314 284,559 257,897 - 1,123,770 637,414 63.8% Maintenance Shop 302,254 82,227 65,563 63,657 - 211,447 90,807 70.0% Leisure Services 2,563,294 509,229 433,430 487,589 - 1,430,248 1,133,046 55.8% Cost Allocation Transfers (860,737) (215,184) (215,184) (215,184) - (645,552) (215,185) 75.0% Interest Expense - - - - - - - 0.0% Transfers & Loan Payments 1,086,089 - - - - - 1,086,089 0.0% Total Expenditures $ 12,845,084 $ 2,854,960 $ 2,393,672 $ 2,450,774 $ - $ 7,699,406 $ 5,145,678 59.9% General Fund Increase/Decrease to Fund Balance Budget 1st QTR 2nd QTR 3rd QTR 4th QTR Year-to-Date Variance Incr / (Decr) to Fund Balance $ - $ 1,010,658 $ (605,407) $ (443,155) $ - $ (37,903) $ 37,903 Community Redevelopment Fund Budget 1st QTR 2nd QTR 3rd QTR 4th QTR Year-to-Date Variance % Revenues & Trfrs In 2,634,585 - 1,373,624 - - 1,373,624 1,260,961 0.0% Expenditures 2,627,683 10,482 13,070 8,348 - 31,899 2,595,784 1.2% Incr / (Decr) to Fund Balance $ 6,902 $ (10,482) $ 1,360,554 $ (8,348) $ - $ 1,341,725 $ (1,334,823)  CITY OF CALLAWAY Fiscal Year 2026 BUDGET-IN-BRIEF Quarterly Summary as of June 30, 2026 50 % of Year Elapsed Capital Projects Fund Budget 1st QTR 2nd QTR 3rd QTR 4th QTR Year-to-Date Variance % Revenues & Trfrs In 15,770,060 - - 2,886,966 - 2,886,966 12,883,094 18.3% 1/2 Cent Infrasturcture Tax 2,225,066 406,632 579,788 562,564 - 1,548,984 676,082 69.6% Total Revenues and Trans In 17,995,126 406,632 579,788 3,449,530 - 4,435,950 13,559,176 24.7% Expenditures 26,438,394 2,076,125 3,070,385 2,568,149 - 7,714,658 18,723,736 29.2% Incr / (Decr) to Fund Balance $ (8,443,268) $ (1,669,493) $ (2,490,596) $ 881,381 $ - $ (3,278,708) $ (5,164,560) Water Fund Budget 1st QTR 2nd QTR 3rd QTR 4th QTR Year-to-Date Variance % Revenues Charges for Services 3,872,850 989,258 898,348 1,014,563 - 2,902,169 970,681 74.9% Other Income 1,106,844 86,633 80,876 97,140 - 264,649 842,195 23.9% Total Revenues 4,979,694 1,075,890 979,224 1,111,703 - 3,166,817 1,812,877 63.6% Expenditures Salaries & Benefits 714,635 160,123 137,627 144,584 - 442,334 272,301 61.9% Contratual Services 82,000 22,709 11,436 36,431 - 70,577 11,423 86.1% Cost of Water 1,307,291 327,675 441,426 390,474 - 1,159,574 147,717 88.7% Other Expenditures 2,920,190 344,899 554,619 785,286 - 1,684,803 1,235,387 57.7% Total Expenditures 5,024,116 855,406 1,145,108 1,356,775 - 3,357,289 1,666,827 66.8% Incr / (Decr) to Net Assets $ (44,422) $ 220,484 $ (165,884) $ (245,072) $ - $ (190,472) $ 146,050 Sewer Fund Budget 1st QTR 2nd QTR 3rd QTR 4th QTR Year-to-Date Variance % Revenues Charges for Services 5,352,021 1,378,514 1,331,195 1,373,775 - 4,083,484 1,268,537 76.3% Other Income 2,674,540 203,723 299,912 205,415 - 709,049 1,965,491 26.5% Total Revenues 8,026,561 1,582,236 1,631,107 1,579,190 - 4,792,534 3,234,027 59.7% Expenditures Salaries & Benefits 626,318 136,484 110,473 110,090 - 357,047 269,271 57.0% Contratual Services 12,500 1,298 1,680 5,387 - 8,365 4,135 66.9% Cost of Treatment 2,448,553 403,849 854,526 875,908 - 2,134,284 314,269 87.2% Other Expenditures 4,939,190 349,028 435,989 322,905 - 1,107,922 3,831,268 22.4% Total Expenditures 8,026,561 890,660 1,402,667 1,314,290 - 3,607,617 4,418,944 44.9% Incr / (Decr) to Net Assets $ - $ 691,577 $ 228,440 $ 264,900 $ - $ 1,184,916 $ (1,184,916) Solid Waste Fund Budget 1st QTR 2nd QTR 3rd QTR 4th QTR Year-to-Date Variance % Revenues Charges for Services 1,082,093 271,910 271,140 275,127 - 818,177 263,916 75.6% Other Income 72,777 25,765 22,660 21,098 - 69,523 3,254 95.5% Total Revenues 1,154,870 297,675 293,801 296,225 - 887,700 267,170 76.9% Expenditures Salaries & Benefits 345,385 75,999 53,182 46,293 - 175,473 169,912 50.8% Contratual Services 108,200 887 998 67,129 - 69,013 39,187 63.8% Other Expenditures 655,068 80,101 307,154 85,010 - 472,265 182,803 72.1% Total Expenditures 1,108,653 156,986 361,333 198,432 - 716,752 438,118 64.7% Incr / (Decr) to Net Assets $ 46,217 $ 140,689 $ (67,533) $ 97,793 $ - $ 170,949 $ (124,732) Citywide Increase/Decrease to Fund Balance / Net Assets Budget 1st QTR 2nd QTR 3rd QTR 4th QTR Year-to-Date Variance Incr / (Decr) to Fund Balance/Net Assets $ (8,434,571) $ 383,433 $ (1,740,426) $ 547,499 $ - $ (809,494) $ 7,625,077 City of Callaway Balance Sheet For Period Ended June 30, 2026 General CRA CIP Water Sewer Solid Waste Total Current Assets Cash & Cash Equivalents $ 6,444,956 $ 3,597,425 $ (688,438) $ 2,905,072 $ 11,578,941 $ 2,621,040 $ 26,458,996 Cash - Restricted 3,842,826 - - 2,923,853 1,975,832 - 8,742,510 Cash - Infrastructure Tax - - 9,368,244 - - - 9,368,244 Cash - ARPA Restricted - - - - - - - Investments 12,992 - - - - 0 12,992 Investments - Restricted 174,700 - - 776,361 2,734,941 - 3,686,002 Receivables 2,709,202 - 544,920 551,663 1,942,217 93,456 5,841,458 Inventory 67,267 - - - - 6,558 73,824 Prepaid Items 68,391 - - 2,991 - - 71,382 Other Current Assets - - - - 506,500 - 506,500 Total Current Assets: $ 13,320,333 $ 3,597,425 $ 9,224,726 $ 7,159,939 $ 18,738,431 $ 2,721,054 $ 54,761,909 Non Current Assets Capital Assets $ - $ - $ - $ 8,473,529 $ 9,070,960 $ 177,182 $ 17,721,671 Other Noncurrent Assets - - - 2,822,750 9,959,583 - 12,782,332 Deferred Outflow - - - 109,732 78,380 31,352 219,464 Total Non Current Assets: $ - $ - $ - $ 11,406,011 $ 19,108,922 $ 208,534 $ 30,723,467 Total Assets: $ 13,320,333 $ 3,597,425 $ 9,224,726 $ 18,565,950 $ 37,847,353 $ 2,929,588 $ 85,485,376 Current Liabilities Payable $ 333,992 $ 6,300 $ 1,665,017 $ 404,087 $ 574,519 $ 95,122 $ 3,079,037 Unearned Revenue 2,263,326 - 349,922 - - - 2,613,248 Other Current Liability 18,910 - - 1,772,111 926,500 - 2,717,521 Total Current Liabilities: $ 2,616,228 $ 6,300 $ 2,014,939 $ 2,176,198 $ 1,501,019 $ 95,122 $ 8,409,806 Non Current Liabilities Non-Current Liability $ - $ - $ - $ 6,271,492 $ 6,173,293 $ 98,198 $ 12,542,982 Deferred Inflow - - - 65,937 47,098 18,839 131,874 Total Non Current Liabilities: $ - $ - $ - $ 6,337,429 $ 6,220,391 $ 117,037 $ 12,674,856 Total Liabilities: $ 2,616,228 $ 6,300 $ 2,014,939 $ 8,513,626 $ 7,721,409 $ 212,159 $ 21,084,662 Fund Balance Fund Balance Unrestricted $ 6,648,177 $ - $ - $ 5,850,507 $ 21,875,795 $ 2,369,298 $ 36,743,777 Fund Balance Restricted 4,093,381 2,249,401 10,488,496 4,392,289 7,065,233 177,182 28,465,981 Total Liabilities and Fund $ 13,357,786 $ 2,255,701 $ 12,503,435 $ 18,756,422 $ 36,662,437 $ 2,758,639 $ 86,294,420 Retained Earnings: $ (37,903) $ 1,341,725 $ (3,278,708) $ (190,472) $ 1,184,916 $ 170,949 $ (809,494) Total Liabilities, Fund $ 13,319,883 $ 3,597,425 $ 9,224,726 $ 18,565,950 $ 37,847,353 $ 2,929,588 $ 85,484,926 City of Callaway Cash Analysis - Restricted vs. Unresticted Balances For Period Ended June 30, 2026 2026 General CRA CIP Water Sewer Solid Waste Total Unrestricted 6,457,949 - - 2,905,072 11,578,941 2,621,040 23,563,001 Restricted 4,017,525 3,597,425 8,679,807 3,700,213 4,710,774 - 21,796,756 Total $ 10,475,474 $ 3,597,425 $ 8,679,807 $ 6,605,285 $ 16,289,714 $ 2,621,040 $ 45,359,757 Based on 2026 Budget Unrestricted 6,457,949 - - 2,905,072 11,578,941 2,621,040 23,563,001 17% Reserves Required 2,183,664 - - 752,951 1,354,589 188,471 4,479,675 Net Available for Operations 4,274,284 - - 2,152,121 10,224,352 2,432,569 19,083,326 Unrestricted 6,457,949 - - 2,905,072 11,578,941 2,621,040 23,563,001 34% Reserves 4,367,329 - - 1,505,901 2,709,177 376,942 8,959,350 Net Available for Operations 2,090,620 - - 1,399,171 8,869,763 2,244,098 14,603,651  City of Callaway General Fund Revenue & Expenditures For YTD Period Ended June 30, 2026 2026 Current Year to Encumbered Budget % of Description Budget Month Date YTD Var Amount Available Bud. Used Revenues and Sources of Funds Property and Other Taxes Ad Valorem Taxes $ 2,617,619 $ 11,611 $ 2,124,872 $ 492,747 $ - $ 492,747 81.18% Local Option Fuel Tax 264,793 22,553 214,939 49,854 - 49,854 81.17% Pub Svc Utility Tx-Electricity 1,316,881 92,313 986,832 330,049 - 330,049 74.94% Pub Svc Utility Tax - Water 319,262 25,825 242,188 77,074 - 77,074 75.86% Pub Svc Utility Tax - Nat. Gas 70,495 - 49,412 21,083 - 21,083 70.09% Pub Svc Utility Tx-Bottled Gas 10,223 230 4,811 5,412 - 5,412 47.07% Communications Services Tax 377,896 24,061 271,910 105,986 - 105,986 71.95% Local Business License Tax 17,000 63 15,638 1,363 - 1,363 91.99% Subtotal $ 4,994,169 $ 176,657 $ 3,910,601 $ 1,083,568 $ - $ 1,083,568 78.30% Permits, Fees and Licenses Building Permits $ 34,000 $ 3,580 $ 16,295 $ 17,705 $ - $ 17,705 47.93% Electric Franchise Fees 888,714 68,710 662,659 226,055 - 226,055 74.56% Gas Franchise Fees 68,088 6,070 47,541 20,547 - 20,547 69.82% Refuse Collection Permits 112,469 6,712 81,023 31,446 - 31,446 72.04% Stormwater Fees 108,071 9,222 81,838 26,233 - 26,233 75.73% Other Licenses & Permits 4,653 500 2,660 1,993 - 1,993 57.17% Comp Plan & LDR Permits 13,258 65 11,470 1,788 - 1,788 86.51% Impact Fees - Transportation Res. 350,000 33,207 291,694 58,306 - 58,306 83.34% Impact Fees - Transportation Comm. 200,000 - 6,044 193,956 - 193,956 3.02% Subtotal $ 1,779,253 $ 128,066 $ 1,201,223 $ 578,030 $ - $ 578,030 67.51% Grants & Shared Revenues State and Federal Grants $ 608,245 $ 0 $ 18,057 $ 590,188 $ - $ 590,188 2.97% FEMA Reimbursement - PA - 0 0 (0) - (0) 0.00% Triumph Grant - - - - - - 0.00% Loan Proceeds - - - - - - 0.00% MRS - Sales Tax Portion 804,925 59,528 547,226 257,699 - 257,699 67.98% MRS - Motor Fuel Tax 169,561 12,540 115,712 53,849 - 53,849 68.24% Mobile Home License Tax 1,350 102 989 361 - 361 73.26% Alcoholic Beverage Lic. Tax 4,500 0 4,178 322 - 322 92.84% Local Gov't Half Cent Sales Tx 1,885,183 160,595 1,230,546 654,637 - 654,637 65.27% Firefighter Supplemental Comp 3,120 - 2,340 780 - 780 75.00% Motor Fuel Tax Refund 11,000 0 10,336 664 - 664 93.96% Subtotal $ 3,487,884 $ 232,765 $ 1,929,383 $ 1,558,501 $ - $ 1,558,501 55.32%  City of Callaway General Fund Revenue & Expenditures For YTD Period Ended June 30, 2026 2026 Current Year to Encumbered Budget % of Description Budget Month Date YTD Var Amount Available Bud. Used Charges for Services Certify, Copy, Research $ - $ - $ - $ - $ - $ - 0.00% Return Check Service Fees 4,560 385 2,675 1,885 - 1,885 58.66% Lien Search Fees 19,100 1,200 17,000 2,100 - 2,100 89.01% Fire Protection Services (Co.) 218,549 16,391 163,913 54,637 - 54,637 75.00% Collection of Bad Debt - - 12 (12) - (12) 0.00% Penalties 2,700 218 2,013 687 - 687 74.56% Other Charges for Services 23,300 146 1,554 21,746 - 21,746 6.67% Forclosure Registrations 1,870 200 2,200 (330) - (330) 117.65% Subtotal $ 270,079 $ 18,541 $ 189,367 $ 80,712 $ - $ 80,712 70.12% Other Revenues Judgements, Fines, & Forfeits $ 49,000 $ - $ 11,511 $ 37,489 $ - $ 37,489 23.49% Interest & Dividends 417,785 28,820 295,764 122,021 - 122,021 70.79% Concession Stand Rent 3,600 - - 3,600 - 3,600 0.00% A&CC Rental Fees 47,500 4,240 40,853 6,647 - 6,647 86.01% Sports Field Rental Fees 22,000 520 9,835 12,165 - 12,165 44.70% Rec Complex Facility Rentals 1,500 - 1,800 (300) - (300) 120.00% Rents - Other 23,000 1,700 15,736 7,264 - 7,264 68.42% Disposition of Fixed Assets 5,000 - - 5,000 - 5,000 0.00% Sale of Scrap - - - - - - 0.00% Donations - Private Sources - - 350 (350) - (350) 0.00% Donations - Veteran's Memorial Wall - - - - - - 0.00% Voluntary Park Fees Collected 500 - 330 170 - 170 66.00% Insurance Proceeds - - - - - - 0.00% Non-Res.Rec League Fee 5,700 - 5,090 610 - 610 89.30% Other Misc. Revenue 87,500 8 49,149 38,351 - 38,351 56.17% Other Misc. Revenue - Mowing - - - - - - 0.00% Gen Fund Over/Short - 437 509 (509) - (509) 0.00% Subtotal $ 663,085 $ 35,724 $ 430,928 $ 232,157 $ - $ 232,157 64.99% Total Taxes and Revenues $ 11,194,470 $ 591,752 $ 7,661,502 $ 3,532,968 $ - $ 3,532,968 68.44% Use of Reserves Trasfer from Sewer Un Rest. - - - - - - 0.00% Budgeted Use of Reserves (UN) 114,525 - - 114,525 - 114,525 0.00% Budgeted Use of Reserves (RES) 1,536,089 - - 1,536,089 - 1,536,089 0.00% Subtotal $ 1,650,614 $ - $ - $ 1,650,614 $ - $ 1,650,614 0.00% Total Revenues and Sources of Funds $ 12,845,084 $ 591,752 $ 7,661,502 $ 5,183,582 $ - $ 5,183,582 59.65%  City of Callaway General Fund Revenue & Expenditures For YTD Period Ended June 30, 2026 2026 Current Year to Encumbered Budget % of Description Budget Month Date YTD Var Amount Available Bud. Used Expenditures and Uses of Funds Executive (Commission) Executive Salaries $ 50,000 $ 4,167 $ 37,084 $ 12,916 $ - $ 12,916 74.17% Benefits 3,950 327 2,907 1,043 - 1,043 73.60% Other Expesnes 2,100 - 1,584 516 - 516 75.43% Subtotal Commission $ 56,050 $ 4,493 $ 41,575 $ 14,475 $ - $ 14,475 74.17% City Manager Salaries and Wages $ 166,535 $ 12,800 $ 125,046 $ 41,489 $ - $ 41,489 75.09% Benefits 75,368 5,726 55,384 19,984 - 19,984 73.48% Other Expenses 6,750 5 4,310 2,440 - 2,440 63.86% Subtotal City Manager 248,653 18,532 184,741 63,912 - 63,912 74.30% Finance Dept. Salaries and Wages $ 268,013 $ 17,853 $ 180,423 $ 87,590 $ - $ 87,590 67.32% Benefits 119,826 7,411 79,468 40,358 - 40,358 66.32% Audit / Accounting 60,700 13,300 45,800 14,900 - 14,900 75.45% Other Contractual Service 35,840 171 35,252 588 - 588 98.36% Other Expenses 17,025 868 9,530 7,495 3 7,492 55.97% Subtotal Finance $ 501,404 $ 39,603 $ 350,472 $ 150,932 $ 3 $ 150,929 69.90% Legal City Attorney Fees $ 62,000 $ 1,816 $ 27,981 $ 34,020 $ - $ 34,020 45.13% Other Expenses 1,500 - - 1,500 - 1,500 0.00% Subtotal Legal $ 63,500 $ 1,816 $ 27,981 $ 35,520 $ - $ 35,520 44.06% Code Enforcement Salaries and Wages $ 168,371 $ 13,062 $ 122,483 $ 45,888 $ - $ 45,888 72.75% Benefits 67,438 5,201 47,690 19,748 - 19,748 70.72% Other Contractual Services 35,000 538 8,641 26,359 - 26,359 24.69% Animal Control 133,000 (929) 18,092 114,908 - 114,908 13.60% Other Expenses 15,900 2,059 8,366 7,534 150 7,384 52.62% Captial Outlay - Fixed Assets - - - - - - 0.00% Subtotal Planning / Code $ 419,709 $ 19,931 $ 205,273 $ 214,436 $ 150 $ 214,286 48.91% Information Technology IT - Contracted Services $ 77,805 $ 6,275 $ 56,164 $ 21,641 $ - $ 21,641 72.19% Other Contractual Services - - - - - - 0.00% IT - Equipment < $1,000 30,000 - 15,178 14,822 - 14,822 50.59% Subtotal Information Tech. $ 107,805 $ 6,275 $ 71,342 $ 36,463 $ - $ 36,463 66.18% City Clerk Salaries & Wages 105,781 8,339 77,853 27,928 - 27,928 73.60% Benefits 35,388 3,296 27,022 8,366 - 8,366 76.36% Other Expenses 11,120 958 1,900 9,220 - 9,220 17.09% Subtotal City Clerk $ 152,289 $ 12,593 $ 106,776 $ 45,513 $ - $ 45,513 70.11%  City of Callaway General Fund Revenue & Expenditures For YTD Period Ended June 30, 2026 2026 Current Year to Encumbered Budget % of Description Budget Month Date YTD Var Amount Available Bud. Used Elections Other Contractual Services $ - $ - $ - $ - $ - $ - 0.00% Other Expenses - - - - - - 0.00% Subtotal Elections $ - $ - $ - $ - $ - $ - 0.00% Gen Govt/Administration Salaries and Wages $ 71,037 $ 3,763 $ 36,568 $ 34,469 $ - $ 34,469 51.48% Benefits 29,219 1,589 14,879 14,340 - 14,340 50.92% Other Contractual Services 63,588 20,760 64,280 (692) - (692) 101.09% Communications/Telephone 15,000 1,049 7,628 7,372 - 7,372 50.85% Utilities 14,000 1,195 10,422 3,578 - 3,578 74.44% Repair and Maintenance 1,500 - 52 1,448 - 1,448 3.45% Other Expenses 660,320 48,856 472,862 187,458 2,570 184,889 71.61% Captial Outlay - Fixed Assets - - - - - - 0.00% Subtotal Gen Govt / Admin $ 854,664 $ 77,212 $ 606,691 $ 247,973 $ 2,570 $ 245,404 70.99% Human Resources Salaries & Wages 71,603 5,466 52,471 19,132 - 19,132 73.28% Benefits 18,525 1,305 12,386 6,139 - 6,139 66.86% Other Expenses 4,625 704 2,459 2,166 - 2,166 53.17% Subtotal Human Resources $ 94,753 $ 7,476 $ 67,316 $ 27,437 $ - $ 27,437 71.04% Law Enforcement Other Contractual Services $ 2,789,554 $ 232,463 $ 2,092,163 $ 697,391 $ - $ 697,391 75.00% Utilities - - - - - - 0.00% Subtotal Law Enforcement $ 2,789,554 $ 232,463 $ 2,092,163 $ 697,391 $ - $ 697,391 75.00% Fire Department Salaries and Wages $ 1,381,792 $ 102,599 $ 967,775 $ 414,017 $ - $ 414,017 70.04% Benefits 852,013 61,312 583,797 268,216 - 268,216 68.52% Communications/Telephone 11,000 974 7,538 3,462 - 3,462 68.52% Utilities 21,000 1,848 14,778 6,222 - 6,222 70.37% Insurance - - - - - - 0.00% Repair and Maintenance 62,500 1,366 47,832 14,668 3,789 10,879 76.53% Other Expenses 103,860 3,482 52,529 51,331 2,227 49,104 50.58% Capital Outlay - Fixed Assets 242,140 61,920 107,133 135,007 - 135,007 44.24% Subtotal Fire Dept. $ 2,674,305 $ 233,501 $ 1,781,382 $ 892,923 $ 6,016 $ 886,908 66.61%  City of Callaway General Fund Revenue & Expenditures For YTD Period Ended June 30, 2026 2026 Current Year to Encumbered Budget % of Description Budget Month Date YTD Var Amount Available Bud. Used Emergency & Disaster Relief Professional Services 30,314 1,718 15,925 14,389 - 14,389 52.53% Drainage Projects - - - - - - 0.00% Subtotal E & D Relief $ 30,314 $ 1,718 $ 15,925 $ 14,389 $ - $ 14,389 52.53% Utility Billing Salaries & Wages $ 325,095 $ 23,883 $ 224,515 $ 100,580 $ - $ 100,580 69.06% Benefits 122,670 8,862 79,677 42,993 - 42,993 64.95% Contractual Services UB 65,774 3,317 48,204 17,570 - 17,570 73.29% Tranportation & Postage 42,570 - 28,099 14,471 - 14,471 66.01% Other Expenses 176,842 13,780 133,822 43,020 1,454 41,566 75.67% CA - UB - Operating Exp (732,951) (34,370) (486,459) (246,492) - (246,492) 66.37% Subtotal Utility Billing $ - $ 15,471 $ 27,858 $ (27,858) $ 1,454 $ (29,312) 0.00%  City of Callaway General Fund Revenue & Expenditures For YTD Period Ended June 30, 2026 2026 Current Year to Encumbered Budget % of Description Budget Month Date YTD Var Amount Available Bud. Used Planning / Street Department Salaries and Wages $ 549,289 $ 40,150 $ 378,028 $ 171,261 $ - $ 171,261 68.82% Benefits 251,270 18,534 164,795 86,475 - 86,475 65.58% Contractual Services 18,053 3,114 14,423 3,630 198 3,432 79.89% Stormwater Services 20,000 - 10,867 9,133 - 9,133 54.33% Utilities - 95 513 (513) - (513) 0.00% Street Lighting 178,800 14,523 131,545 47,255 - 47,255 73.57% Repair and Maintenance 85,000 5,276 26,489 58,511 3,386 55,126 31.16% Fuel & Lubricants 37,500 2,509 29,770 7,730 - 7,730 79.39% Road Materials & Supplies 20,000 2,145 13,212 6,788 1,000 5,788 66.06% Sidewalk Repairs 20,000 - 4,262 15,738 - 15,738 21.31% Other Expenses 26,075 902 18,047 8,028 - 8,028 69.21% Captial Outlay - Fixed Assets 555,197 - 331,820 223,377 209,353 14,025 59.77% Paving - - - - - - 0.00% Subtotal Street Dept. $ 1,761,184 $ 87,248 $ 1,123,770 $ 637,414 $ 213,936 $ 423,478 63.81% Maintenance Shop Salaries and Wages $ 168,073 $ 12,772 $ 123,133 $ 44,940 $ - $ 44,940 73.26% Benefits 64,893 4,995 46,676 18,217 - 18,217 71.93% Contracted Services 17,560 1,379 14,951 2,609 - 2,609 85.14% Utilities 5,000 456 3,114 1,886 - 1,886 62.28% Repair and Maintenance 10,500 - 5,640 4,860 1,800 3,060 53.72% Operating Supplies 10,000 123 5,564 4,436 2,711 1,725 55.64% Other Expenses 26,228 529 12,369 13,859 7,877 5,982 47.16% Capital Outlay - Fixed Assets - - - - - - 0.00% Subtotal Maintenance Shop $ 302,254 $ 20,254 $ 211,447 $ 90,807 $ 12,389 $ 78,418 69.96% Leisure Services Salaries and Wages $ 948,261 $ 64,451 $ 601,793 $ 346,468 $ - $ 346,468 63.46% Benefits 384,896 26,287 238,437 146,459 - 146,459 61.95% Contracted Services 52,948 2,430 42,676 10,272 842 9,430 80.60% Utilities 110,000 7,218 75,866 34,134 - 34,134 68.97% Repair and Maintenance 212,500 8,475 122,262 90,238 18,682 71,556 57.54% Operating Supplies 38,430 1,361 40,911 (2,481) (4) (2,477) 106.45% Other Expenses 113,120 8,076 54,861 58,259 1,313 56,946 48.50% Captial Outlay - Fixed Assets 703,139 6,111 253,443 449,696 67,541 382,155 36.04% Subtotal Leisure Services $ 2,563,294 $ 124,409 $ 1,430,248 $ 1,133,046 $ 88,375 $ 1,044,671 55.80% Operating Expenses Cost Allocation Transfers $ (860,737) $ (71,728) $ (645,552) $ (215,185) $ - $ (215,185) 75.00% Transfers Out 1,086,089 - - 1,086,089 - 1,086,089 0.00% Increase to Reserves - - - - - - 0.00% Unrealized Gain/Loss on Invest - - - - - - 0.00% Interest Expense - - - - - - 0.00% Subtotal Other Operating Expenses $ 225,352 $ (71,728) $ (645,552) $ 870,904 $ - $ 870,904 -286.46% Total Expenditures $ 12,845,084 $ 831,267 $ 7,699,406 $ 5,145,678 $ 324,892 $ 4,820,786 59.94% Net Fund Revenues & Expenditures $ - $ (239,515) $ (37,903) $ 37,903 $ (324,892) $ 362,796  City of Callaway CRA Fund Revenues & Expenditures For YTD Period Ended June 30, 2026 2026 Current Year to Encumbered Budget % of Description Budget Month Date YTD Var Amount Available Bud. Used Revenues and Other Sources of Funds Property Taxes, Revenue Sharing and Grants Ad Valorem Tax (from City) 447,196 - 447,196 - - - 100.00% Stormwater Grants 1,250,000 - - 1,250,000 - 1,250,000 0.00% Intergov't Revenue from Bay Co 937,389 - 926,428 10,961 - 10,961 98.83% Subtotal 2,634,585 - 1,373,624 1,260,961 - 1,260,961 52.14% Other Revenues Sources & Reserves Interest Earned - - - - - - 0.00% Transfers from General Fund - - - - - - 0.00% Budgeted Use of Reserves - - - - - - 0.00% Subtotal - - - - - - 0.00% Total Revenues and Sources of Funds 2,634,585 - 1,373,624 1,260,961 - 1,260,961 52.14% Expenditures and Uses of Funds Engineering Services - - - - - - 0.00% Legal Fees - City Attorney 500 - - 500 - 500 0.00% Audit/Accounting 6,300 6,300 6,300 - - - 100.00% Other Contractual Services 10,000 - - 10,000 - 10,000 0.00% Transportation/Postage - - - - - - 0.00% Printing & Binding - - - - - - 0.00% Other Current Charges 2,500 - - 2,500 - 2,500 0.00% Office Supplies & Small Equip - - - - - - 0.00% Books, Publications, & Dues 1,000 - 670 330 - 330 67.00% Education - - - - - - 0.00% Land - - - - - - 0.00% Buildings - - - - - - 0.00% Improvements O/T Buildings - - - - - - 0.00% Stormwater Projects - Cemetary Drainage - - - - - - 0.00% Stormwater Projects - Berthe Spillway 2,579,883 - 24,929 2,554,954 45,869 2,509,085 0.97% Redevelopment Grants 5,000 - - 5,000 - 5,000 0.00% Residential Grants 7,500 - - 7,500 - 7,500 0.00% Commercial Demolition Grants 15,000 - - 15,000 - 15,000 0.00% Budgeted Increase to Reserves 6,902 - - 6,902 - 6,902 0.00% Total Expenditures 2,634,585 6,300 31,899 2,602,686 45,869 2,556,817 1.21% Net Fund Revenues & Expenditures - (6,300) 1,341,725 (1,341,725) (45,869) (1,295,856)  City of Callaway Capital Projects Fund Revenues & Expenditures For YTD Period Ended June 30, 2026 2026 Current Year to Encumbered Budget % of Description Budget Month Date YTD Var Amount Available Bud. Used Revenues and Other Sources of Funds Grants & Shared Revenues Federal Grants - 428 $ - $ - $ - $ - $ - $ - 0.00% Infrastructure Half Cent Tax 1,878,757 146,018 1,303,927 574,830 - 574,830 69.40% Berthe Ave Bridge 80/20 FEMA - - - - - - 0.00% CDBG - Sandy Creek Rehab 4,865,034 1,690,226 1,690,226 3,174,808 - 3,174,808 34.74% CDBG - Spine Road Hugh Thomas 2,447,428 - - 2,447,428 - 2,447,428 0.00% FDOT Grant - Cherry Street Sidewalk 2,553,262 - - 2,553,262 - 2,553,262 0.00% FDOT Grant - West Cherry Street 528,511 - - 528,511 - 528,511 0.00% Paving Grant - State 1,250,000 - - 1,250,000 - 1,250,000 0.00% CDBG Grant - Lift Station Rehabs 2,401,540 622,716 1,196,740 1,204,800 - 1,204,800 49.83% Subtotal 16,161,532 2,458,959 4,190,893 11,970,639 - 11,970,639 25.93% Other Sources Interest - Infrastructure $ 346,309 $ 25,062 $ 245,057 $ 101,252 $ - $ 101,252 70.76% Insurance Proceeds - - - - - - 0.00% Transfers from General Fund 1,086,089 - - 1,086,089 - 1,086,089 0.00% Budget Use of Reserves 8,443,268 - - 8,443,268 - 8,443,268 0.00% Total Revenues and Sources of Funds $ 26,438,394 $ 2,484,021 $ 4,435,950 $ 22,002,444 $ - $ 22,002,444 16.78% Expenditures and Uses of Funds Street Department Stormwater Improvements $ 322,800 $ - $ 271,204 $ 51,596 $ 200 $ 51,396 84.02% Engineeering Various - ADA/Grants 15,000 - 9,208 5,792 - 5,792 61.39% Fox & Lannie Row Pond Clean-UP 150,000 - 1,000 149,000 - 149,000 0.67% Berthe Ave Spillway Bridge - - - - - - 0.00% FDOT Tyndall Median Beautification - - - - - - 0.00% Cherry Street Drainage 4,712,703 - 844,535 3,868,168 3,906,875 (38,707) 17.92% FlexNet Meter Reading 116,784 - 47,775 69,009 69,009 - 40.91% CDBG - Spine Road Hugh Thomas Paving 2,231,395 85,950 1,903,162 328,233 6,778 321,455 85.29% FDOT Grant - Cherry Street Sidewalk 3,002,430 48,634 347,664 2,654,766 2,183,952 470,814 11.58% Road Paving 500,000 - 68,000 432,000 35,100 396,900 13.60% Cherry St Paving & 2nd Sidewalk 5,695,211 - 1,443,335 4,251,876 4,949,106 (697,230) 25.34% Boat Race Round About - Impact Fees 763,289 - 704,755 58,534 58,533 1 92.33% FDOT Grant - Yellow Bluff Side 173,000 33,895 33,895 139,105 135,040 4,065 19.59% FDOT Grant Hickory St Sidewalk - - - - - - 0.00% FDOT Grant S Berthe Sidewalk 64,000 10,764 43,057 20,943 64,585 (43,642) 67.28% FDOT Grant West Cherry Sidewalk 547,514 - 264,818 282,696 13,845 268,851 48.37% Subtotal $ 19,044,126 $ 179,243 $ 6,048,402 $ 12,995,724 $ 11,447,218 $ 1,548,506 31.76% Lift Station Rehabs - CDBG 2,563,063 17,442 1,655,270 907,793 835,640 72,153 64.58% Sandy Creek Rehab CDBG 4,831,205 - 10,986 4,820,219 205,212 4,615,007 0.23% Subtotal $ 7,394,268 $ 17,442 $ 1,666,256 $ 5,728,012 $ 1,040,852 $ 4,687,160 22.53% Total Expenditures and Uses of Funds $ 26,438,394 $ 196,685 $ 7,714,658 $ 18,723,736 $ 12,488,069 $ 6,235,666 29.18% Net Fund Revenues & Expenditures $ (0) $ 2,287,337 $ (3,278,708) $ 3,278,708 $ (12,488,069) $ 15,766,778