FY 25-26 Final Adopted Budget

TABLE OF CONTENTS

Introduction ...........................................................................................................................................................1 Budget Process ....................................................................................................................................................... 4 City Manager's Budget Message ........................................................................................................................... 6 Budget and Financial Policies .............................................................................................................................. 11 Budget Summary .................................................................................................................................................13 Total Budget - Expenditures ................................................................................................................................ 15 Total Budget - Revenues...................................................................................................................................... 20 Property Tax Rate ................................................................................................................................................. 22 Total Budget - Position Changes ........................................................................................................................ 23 Fund Summary.....................................................................................................................................................26 Budget Fund Structure ........................................................................................................ ................................. 27 Total Budget ......................................................................................................................................................... 28 General Fund......................................................................................................................................................... 32 General Fund Expenditure Highlights................................................................................................................. 34 General Fund Revenue Highlights....................................................................................................................... 35 Community Services ............................................................................................................................................37 Community Services Summary............................................................................................................................ 38 Cemeteries Operating Fund..................................................................................................... ............................. 41 Hotel/Motel Occupancy Tax Fund ....................................................................................................................... 43 Housing and Neighborhood Development .......................................................................................................... 44 Human Rights ........................................................................................................................................................ 46 Libraries ................................................................................................................................................................. 49 Nussbaum Housing Partnership Revolving Fund............................................................................................... 5 2 Parks and Recreation.......................................................................................................... .................................. 55 Non-Departmental Community Services............................................................................................................. 59 General Government ............................................................................................................................................60 General Government Summary............................................................................................................................ 61 Budget & Evaluation .............................................................................................................................................. 64 City Attorney’s Office ............................................................................................................................................ 66 Communications and Marketing ......................................................................................................................... 69 Equipment Services Fund ..................................................................................................................................... 72 Executive................................................................................................................................................................ 75 Financial & Administrative Services .................................................................................................................... 79 Graphic Services Fund .......................................................................................................................................... 82