Fiscal Year 2025- 2026 Recommended 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....................................................................................................... 14 Total Budget - Revenues............................................................................................................ 19 Property Tax Rate ...................................................................................................................... 21 Total Budget - Position Changes ............................................................................................... 22 Fund Summary.......................................................................................................................................... 25 Budget Fund Structure ............................................................................................................... 26 Total Budget ............................................................................................................................... 27 General Fund ............................................................................................................................. 31 General Fund Expenditure Highlights ........................................................................................ 33 General Fund Revenue Highlights ............................................................................................. 34 Community Services ................................................................................................................................ 36 Community Services Summary ................................................................................................... 37 Cemeteries Operating Fund ........................................................................................................ 40 Hotel/Motel Occupancy Tax Fund ............................................................................................... 42 Housing and Neighborhood Development .................................................................................. 43 Human Rights.............................................................................................................................. 45 Libraries....................................................................................................................................... 48 Nussbaum Housing Partnership Revolving Fund ....................................................................... 51 Parks and Recreation.................................................................................................................. 54 Non-Departmental Community Services..................................................................................... 58 General Government ................................................................................................................................ 59 General Government Summary .................................................................................................. 60 Budget & Evaluation .................................................................................................................... 63 City Attorney’s Office ................................................................................................................... 65 Communications and Marketing.................................................................................................. 67 Equipment Services Fund ........................................................................................................... 70 Executive ..................................................................................................................................... 73 Financial & Administrative Services ............................................................................................ 77 Graphic Services Fund................................................................................................................ 80