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Home My WebLink AboutPACKET Town Board Budget Study Session #1 2025-09-18 Informal discussion among Trustees and staff concerning agenda items or other Town matters may occur before this meeting at approximately 8:45 a.m. Town Board of Trustees Budget Study Session #1 September 18, 2025 from 9:00 a.m. – 1:00 p.m. Town Hall Board Room, 170 MacGregor Ave, Estes Park Accessibility Statement The Town of Estes Park is committed to providing equitable access to our services. Contact us if you need any assistance accessing material at 970-577-4777 or townclerk@estes.org. Meeting Participation This meeting will be streamed live and available on the Town YouTube page. Click on the following link for more information on Digital Accessibility. Public comment Public comments are not typically heard at Study Sessions, but may be allowed by the Mayor with agreement of a majority of the Board. Agenda 1. 2025 Budget Intro 2. Budget Overview 3. Capital Improvement Plan 4. Compensation and Benefits 5. Legislative 6. Judicial 7. Town Clerk’s Office 8. Human Resources 9. Town Administrator’s Office 10. Town Attorney’s Office Break 10:10 a.m. -10:25 a.m. 11. Finance 12. Community Reinvestment Fund Agenda continues on page 2 Page 2 Town Board of Trustees Budget Study Session #1 September 18, 2025 from 9:00 a.m. – 1:00 p.m. Town Hall Board Room, 170 MacGregor Ave, Estes Park 13. Wildfire Mitigation EVFPD Fund 14. Vehicle Replacement Fund 15. Fleet Maintenance Fund 16. Facilities Fund 17. Information System Technology Fund 18. Risk Management Fund 19. Police 20. Emergency Response Communication Fund 21. Outside Entity Funding Budget Study Session #2 is scheduled for October 3, 2025 from 9:00 a.m. to 1:00 p.m. 101 204 211 220 236 238 240 244 246 256 260 265 270 GENERAL FUND COMMUNITY REINVESTMENT CONSERVATION TRUST LARIMER COUNTY OPEN SPACE EMERGENCY RESPONSE COMMUNITY CENTER WILDFIRE MITIGATION TRAILS TRAILS SALES TAX EXTENSION PARKING SERVICES STREET STORMWATER WORKFORCE HOUSING LODGING TAX Revenues $25,244,267 $3,144,233 $41,000 $595,000 $0 $0 $411,401 $0 $571,390 $859,750 $2,102,717 $1,279,916 $5,536,000 Expenses 28,576,500 3,144,233 10,000 249,912 246,415 0 411,401 0 557,071 793,179 1,824,873 1,247,614 5,499,998 Net Increase (Decrease (3,332,233) 0 31,000 345,088 (246,415) 0 0 0 14,319 66,571 277,844 32,302 36,002 Estimated Beginning Fund Balance, 1/1/25 10,810,140 84,557 131,242 1,064,223 246,415 11 0 173,237 398,372 442 1,526,121 222,546 503,714 Add Back Reserves included in Budgeted Expense 26,000 1,500,000 0 0 0 0 0 0 0 0 0 0 0 Estimated Ending Fund Balance, 12/31/25 $7,503,907 $1,584,557 $162,242 $1,409,311 ($0) $11 $0 $173,237 $412,691 $67,013 $1,803,965 $254,848 $539,716 502 503 505 606 612 625 635 645 650 POWER AND COMMUNICA TIONS WATER HOUSING LINKAGE IMPACT FEE MEDICAL INSURANCE FLEET INFORMATION TECHNOLOGY VEHICLE REPLACEMENT RISK MANAGEMENT FACILITIES MANAGEMENT TOTAL Revenues $26,728,670 $7,553,500 $810,000 $4,896,000 $987,627 $1,143,879 $798,473 $711,732 $2,063,035 $85,478,590 Expenses 27,045,332 8,131,758 810,000 4,896,000 1,015,447 1,262,109 239,088 711,732 1,772,602 88,445,264 Net Increase (Decrease (316,662) (578,258) 0 0 (27,820) (118,230) 559,385 0 290,433 (2,966,674) Estimated Beginning Fund Balance, 1/1/25 7,367,513 3,148,106 0 1,586,725 523,025 320,224 1,706,706 23,400 9,567 29,846,287 Add Back Reserves included in Budgeted Expense 433,587 123,023 0 0 0 0 0 0 0 2,082,610 Estimated Ending Fund Balance, 12/31/25 $7,484,438 $2,692,871 $0 $1,586,725 $495,205 $201,994 $2,266,091 $23,400 $300,000 $28,962,223 TOWN OF ESTES PARK 2026 PROPOSED BUDGET RECAP OF BUDGET ALL FUNDS 9/16/2025 1:28 PM 2026 Operating Budget vs 7.1 #204 COMMUNITY REINVESTMENT FUND #502 POWER & COMMUN- ICATIONS FUND #503 WATER FUND Description Account # (if applicable) Project (if applicable) Parking Garage Maint Reserve Childcare Reserve Museum Hondius Trust Reserve Workforce Housing Reserve Capital Reserve Equipment Reserve Equipment Reserve Projected Ending Reserve Balance 12-31-2024 75,000 10,159 - 882,186 104,795 2,199,054 824,878 2025 Budgeted Additions to Reserves MAINTENANCE RESERVE 101-3100-431.37-99 26,000 CHILDCARE RESERVES 101-1900-419.37-97 CHCARE - MUSEUM HONDIUS TRUST DONATI 101-5700-365.20-00 HOND25 90,679 WORKFORCE HSNG RESERVES 101-1945-419.37-98 WFHRES - CAPITAL RESERVES CONTRIB 204-5400-544.37-95 CAPRES 1,500,000 FUTURE VEHICLE PURCHASE 502-6501-560.25-44 433,587 FUTURE VEHICLE PURCHASE 503-6300-540.25-44 123,023 2025 Budgeted Use of Reserves Childcare Assistance Prog 101-1900-419.29-75 CHCARE - Transfer to Facilities Fund 101-9000-491.96-50 PKGRES (20,000) Transfer to P&C 204-9000-491.95-02 BEAD (1,500,000) Transfer to P&C 101-9000-491.95-02 BEAD (465,000) BUILDING REMODELING 204-5400-544.32-22 MUSADD - WAYFINDING SIGNAGE 204-5400-544.35-63 WAYFND - OTHER EQUIPMENT 502-7001-580.33-98 - TRUCKS 502-7001-580.34-42 (1,267,450) TRUCKS 503-7000-580.34-42 90398 (103,504) TOWN HALL PUBLIC RESTROOM RE 204-5400-544.32-22 (104,795) Projected Ending Reserve Balance 12-31-2025 81,000 10,159 90,679 417,186 0 1,365,191 844,397 #101 GENERAL FUND TOWN OF ESTES PARK RESERVE ACCOUNT BUDGETED ACTIVITY ALL FUNDS 2026 PROPOSED BUDGET #204 COMMUNITY REINVESTMENT FUND #502 POWER & COMMUN- ICATIONS FUND #503 WATER FUND Description Account # (if applicable) Project (if applicable) Parking Garage Maint Reserve Childcare Reserve Museum Hondius Trust Reserve Workforce Housing Reserve Capital Reserve Equipment Reserve Equipment Reserve #101 GENERAL FUND TOWN OF ESTES PARK RESERVE ACCOUNT BUDGETED ACTIVITY ALL FUNDS 2026 PROPOSED BUDGET Projected Ending Reserve Balance 12-31-2025 81,000 10,159 90,679 417,186 0 1,365,191 844,397 2026 Budgeted Additions to Reserves MAINTENANCE RESERVE 101-3100-431.37-99 26,000 CHILDCARE RESERVES 101-1900-419.37-97 CHCARE 0 WORKFORCE HSNG RESERVES 101-1945-419.37-98 WFHRES 0 CAPITAL RESERVES CONTRIB 204-5400-544.37-95 CAPRES - FUTURE PD BUILDING RESERVE 204-5400-544.37-95 1,500,000 FUTURE VEHICLE PURCHASE 502-6501-560.25-44 433,587 FUTURE VEHICLE PURCHASE 503-6300-540.25-44 123,023 FUTURE BUILDING RESERVE 101-2100-419.37-50 - 2026 Budgeted Use of Reserves Childcare Assistance Prog 101-1900-419.29-75 CHCARE BUILDING REMODELING 204-5400-544.32-22 MUSADD WAYFINDING SIGNAGE 204-5400-544.35-63 WAYFND Workforce Housing 270-1945-419.29-80 Childcare 270-1948-419.29-75 OTHER EQUIPMENT 502-7001-580.33-98 - TRUCKS 502-7001-580.34-42 (65,000) TRUCKS 503-7000-580.34-42 90398 - TOWN HALL PUBLIC RESTROOM 204-5400-544.32-22 - Projected Ending Reserve Balance 12-31-2026 107,000 10,159 90,679 417,186 1,500,000 1,733,778 967,420 General Conservation Open Emergency Community Wildfire Trails Parking Fund Trust Space Response Center Mitigation Trails Sales Tax Ext Services 101 211 220 236 238 240 244 246 256 REVENUE Operating revenues Taxes 20,002,12$ -$ -$ -$ -$ 411,401$ -$ 571,39$ -$ Licenses and permits 829,95 - - - - - - - 22,000 Intergovernmental 422,85 41,000 550,00 - - - - - - Charges for services 841,933 - - - - - - - 798,25 Fines and forfeitures 19,000 - - - - - - - 39,000 Rental income 196,75 - - - - - - - - Investment income 568,00 - 45,000 - - - - - - Donations 57,225 - - - - - - - - Miscellaneous 836,435 - - - - - - - 500 Total Operating Revenues 23,774,26 41,000 595,00 - - 411,401 - 571,39 859,75 Other sources Transfers-In from other funds 1,470,00 - - - - - - - - Sale of assets - - - - - - - - - Financing proceeds - - - - - - - - - TOTAL REVENUES 25,244,26 41,000 595,00 - - 411,401 - 571,39 859,75 EXPENDITURES Operating expenditures Source of supply - - - - - - - - - Personnel 14,018,01 - 132,012 - - - - 107,071 226,301 Operations & maintenance 10,978,39 10,000 117,90 - - 411,401 - - 566,878 Total Operating Expenditures 24,996,40 10,000 249,912 - - 411,401 - 107,071 793,179 Other uses Debt service - - - - - - - - - Capital 159,785 - - 246,415 - - - 450,00 - Transfers-out to other funds 3,420,30 - - - - - - - - Contingency - - - - - - - - - TOTAL EXPENDITURES 28,576,50 10,000 249,912 246,415 - 411,401 - 557,071 793,179 NET SOURCE (USE) OF FUNDS (3,332,233) 31,000 345,088 (246,415) - - - 14,319 66,571 FUND BALANCES, Beginning 10,810,14 131,242 1,064,223 246,415 11 - 173,237 398,372 442 Reserve increases included in exp. above 26,000 - - - - - - - - FUND BALANCES, End of Year 7,503,90 162,242 1,409,311 (0) 11 - 173,237 412,691 67,013 ALL FUNDS Special Revenue Funds TOWN OF ESTES PARK 2026 PROPOSED BUDGET FINANCIAL OVERVIEW Capital Projects Special Revenue Funds (Cont) Fund Workforce Housing Lodging Community Information Vehicle Risk Facilities Streets Stormwater Tax Reinvestment Medical Fleet Technology Replacement Management 260 265 270 204 606 612 625 635 645 650 REVENUE Operating revenues Taxes 2,102,71$ 1,279,91$ 5,500,00$ -$ -$ -$ -$ -$ -$ -$ Licenses and permits - - - - - - - - - - Intergovernmental - - - - - - - - - - Charges for services - - 36,000 - 740,00 962,627 1,113,879 708,473 711,732 - Fines and forfeitures - - - - - - - - - - Rental income - - - - - - - - - 1,726,962 Investment income - - - 60,000 100,00 25,000 30,000 90,000 - - Donations - - - - - - - - - - Miscellaneous - - - - 4,056,00 - - - - - Total Operating Revenues 2,102,71 1,279,91 5,536,00 60,000 4,896,00 987,627 1,143,879 798,473 711,732 1,726,962 Other sources Transfers-In from other funds - - - 3,084,233 - - - - - 336,073 Sale of assets - - - - - - - - - - Financing proceeds - - - - - - - - - - TOTAL REVENUES 2,102,71 1,279,91 5,536,00 3,144,233 4,896,00 987,627 1,143,879 798,473 711,732 2,063,035 EXPENDITURES Operating expenditures Source of supply - - - - - - - - - - Personnel 74,547 197,61 137,97 - - 806,391 757,50 - 41,732 476,591 Operations & maintenance 455,32 - 5,362,02 - 4,896,00 209,05 364,603 - 670,00 1,264,011 Total Operating Expenditures 529,873 197,61 5,499,99 - 4,896,00 1,015,44 1,122,109 - 711,732 1,740,602 Other uses Debt service - - - 922,233 - - - - - - Capital 1,295,00 1,050,00 - 2,222,00 - - 140,00 239,088 - 32,000 Transfers-out to other funds - - - - - - - - - - Contingency - - - - - - - - - - TOTAL EXPENDITURES 1,824,873 1,247,61 5,499,99 3,144,233 4,896,00 1,015,44 1,262,109 239,088 711,732 1,772,602 NET SOURCE (USE) OF FUNDS 277,84 32,302 36,002 - - (27,820) (118,230) 559,385 - 290,433 FUND BALANCES, Beginning 1,526,121 222,54 503,71 84,557 1,586,725 523,025 320,22 1,706,70 23,400 9,567 Reserve increases included in exp. above - - - 1,500,00 - - - - - - FUND BALANCES, End of Year 1,803,965 254,848 539,71 1,584,55 1,586,725 495,205 201,99 2,266,091 23,400 300,00 Internal Service Funds ALL FUNDS TOWN OF ESTES PARK 2026 PROPOSED BUDGET FINANCIAL OVERVIEW Power & Workforce Housing % of Communication Water Linkage Fee Total 502 503 505 Total REVENUE Operating revenues Taxes 205,70$ -$ -$ 30,073,24$ 37.32% Licenses and permits - - 810,00 1,661,95 2.06% Intergovernmental - - - 1,013,85 1.26% Charges for services 26,098,97 6,983,50 - 38,995,36 48.39% Fines and forfeitures - - - 58,000 0.07% Rental income - - - 1,923,712 2.39% Investment income 400,00 550,00 - 1,868,00 2.32% Donations - - - 57,225 0.07% Miscellaneous 24,000 20,000 - 4,936,935 6.13% Total Operating Revenues 26,728,67 7,553,50 810,00 80,588,28 100.00% Other sources Transfers-In from other funds - - - 4,890,30 Sale of assets - - - - Financing proceeds - - - - TOTAL REVENUES 26,728,67 7,553,50 810,00 85,478,59 EXPENDITURES Operating expenditures Source of supply 10,665,00 150,00 - 10,815,00 14.96% Personnel 5,971,13 3,667,271 - 26,614,162 36.81% Operations & maintenance 5,578,34 3,175,605 810,00 34,869,53 48.23% Total Operating Expenditures 22,214,47 6,992,87 810,00 72,298,70 100.00% Other uses Debt service 2,151,855 921,882 - 3,995,97 Capital 1,329,00 97,000 - 7,260,28 Transfers-out to other funds 1,350,00 120,00 - 4,890,30 Contingency - - - - TOTAL EXPENDITURES 27,045,332 8,131,75 810,00 88,445,26 NET SOURCE (USE) OF FUNDS (316,662) (578,258) - (2,966,674) FUND BALANCES, Beginning 7,367,513 3,148,10 - 29,846,28 433,587 123,023 - 2,082,61 FUND BALANCES, End of Year 7,484,43 2,692,871 - 28,962,223 Enterprise Funds TOWN OF ESTES PARK 2026 PROPOSED BUDGET FINANCIAL OVERVIEW ALL FUNDS Fund/Dept Fund Name 2024 Actuals 2025 Amended Budget 2025 EOY Estimate 2026 Base Budget 2026 Leadership Team 2026 TA Recommended 2026 Adopted Budget 101 GENERAL FUND 25,047,161 27,180,668 27,180,668 25,234,267 25,151,267 25,244,267 25,244,267 204 COMMUNITY REINVESTMENT 5,112,228 4,947,444 4,947,444 3,144,233 1,937,233 3,144,233 3,144,233 211 CONSERVATION TRUST 38,372 41,000 41,000 41,000 - 41,000 41,000 220 LARIMER COUNTY OPEN SPACE 1,177,960 1,032,883 1,032,883 595,000 620,000 595,000 595,000 236 EMERGENCY RESPONSE 51,578 - 2,318 - - - - 238 COMMUNITY CENTER 454,610 - - - - - - 240 WILDFIRE MITIGATION 234,914 411,401 411,401 411,401 405,097 411,401 411,401 244 TRAILS 913,957 4,587,117 4,587,117 - - - - 246 TRAILS SALES TAX EXTENSION 326,270 871,390 871,390 571,390 562,635 571,390 571,390 256 PARKING SERVICES 666,756 1,009,750 1,018,750 859,750 859,750 859,750 859,750 260 STREET 2,624,098 3,292,015 3,292,015 2,102,717 2,070,496 2,102,717 2,102,717 265 STORMWATER 730,844 1,279,916 1,279,916 1,279,916 1,260,302 1,279,916 1,279,916 270 WORKFORCE HOUSING LODGING TAX 6,110,408 5,411,000 7,382,067 5,536,000 5,500,000 5,536,000 5,536,000 502 POWER AND COMMUNICATIONS 26,945,613 35,358,050 35,758,050 26,728,670 22,885,119 26,728,670 26,728,670 503 WATER 11,518,095 16,939,449 17,019,449 7,553,500 7,043,500 7,553,500 7,553,500 505 WORKFORCE HOUSING LINKAGE IMPACT FEE 765,341 752,000 752,000 810,000 - 810,000 810,000 606 MEDICAL INSURANCE 4,992,005 4,438,676 4,438,676 4,896,000 - 4,896,000 4,896,000 612 FLEET 756,808 1,014,153 1,014,153 987,627 987,627 987,627 987,627 625 INFORMATION TECHNOLOGY 996,508 1,213,483 1,213,483 1,143,879 1,143,879 1,143,879 1,143,879 635 VEHICLE REPLACEMENT 726,811 804,473 804,473 798,473 708,473 798,473 798,473 645 RISK MANAGEMENT 530,518 675,192 675,192 711,732 588,508 711,732 711,732 650 FACILITIES - 1,915,934 1,915,934 2,063,035 1,815,404 2,063,035 2,063,035 TOTAL 90,720,853 113,175,994 115,638,379 85,468,590 73,539,290 85,478,590 85,478,590 TOWN OF ESTES PARK 2026 PROPOSED BUDGET SUMMARY OF ANTICIPATED REVENUE ALL FUNDS Fund/Dept Fund Name 2024 Actual 2025 Amended Budget 2025 EOY Estimate 2026 Base Budget 2026 Leadership Team 2026 TA Recommended 2026 Adopted Budget 101 GENERAL FUND 101-1100 Legislative 316,634 477,741 477,741 359,304 372,565 359,304 359,305 101-1190 Town Attorney 374,898 454,088 454,088 525,982 533,936 525,982 525,979 101-1200 Judicial 25,559 35,102 35,102 32,148 32,313 32,148 32,148 101-1300 Town Administrator's Office 451,713 595,531 595,531 485,246 515,467 485,246 485,246 101-1400 Town Clerk's Office 414,635 483,929 483,929 339,089 374,780 369,089 369,089 101-1500 Finance 729,974 860,238 860,238 801,116 809,742 801,116 801,117 101-1600 Planning 688,638 1,229,033 1,229,033 830,031 845,027 830,031 830,033 101-1700 Facilities 1,395,654 - - - - - - 101-1800 Human Resources 228,693 491,082 491,082 441,984 501,217 441,984 441,985 101-1900 Outside Entity Funding 2,092,813 1,629,916 1,629,916 1,630,918 1,628,302 1,630,918 1,630,918 101-1945 Workforce Housing - - - - - - - 101-2100 Police - Patrol 5,048,829 5,947,651 5,947,651 6,222,842 6,242,760 6,250,427 6,250,425 101-2155 Police - Communications 1,286,373 1,560,347 1,560,347 1,606,367 1,604,848 1,606,367 1,606,369 101-2175 Police - Support Svcs 296,449 483,790 483,790 520,673 608,798 520,673 520,675 101-2185 Police - Code Enforcement 122,457 222,639 222,639 181,431 181,300 181,431 181,431 101-2300 Building Safety Divison 503,011 727,612 727,612 573,063 574,581 573,063 573,063 101-2400 Engineering 543,889 736,617 736,617 717,617 729,149 717,617 717,615 101-2600 Visitor Center 526,375 810,381 810,381 769,352 757,910 769,352 769,353 101-3100 Streets 1,365,507 1,683,116 1,683,116 1,596,577 1,693,790 1,666,577 1,666,577 101-3175 Stormwater Maintenance 251,141 576,475 576,475 463,759 557,792 463,759 463,759 101-5200 Parks 1,296,882 2,055,555 2,055,555 1,729,545 1,763,235 1,729,545 1,729,547 101-5500 Special Events 2,501,177 3,152,604 3,152,604 3,460,603 3,479,769 3,496,812 3,496,810 101-5600 Transportation 774,784 2,072,016 2,072,016 959,908 940,345 959,908 959,909 101-5690 Parking - - - - 20,780 - - 101-5700 Museum 561,166 665,785 665,785 744,841 784,537 744,841 744,841 101-9000 Transfers 4,781,515 3,404,254 3,404,254 3,420,306 922,233 3,420,306 3,420,306 101 GENERAL FUND 26,578,765 30,355,502 30,355,502 28,412,703 26,475,177 28,576,497 28,576,500 204 COMMUNITY REINVESTMENT 4,010,629 9,864,016 9,864,016 2,722,233 3,747,945 3,144,233 3,144,233 211 CONSERVATION TRUST 9,914 39,000 39,000 10,000 10,000 10,000 10,000 220 LARIMER COUNTY OPEN SPACE 155,016 1,799,269 1,799,269 249,911 249,911 249,911 249,912 236 EMERGENCY RESPONSE 48,544 46,836 46,836 - 246,415 246,415 246,415 238 COMMUNITY CENTER 454,610 - - - - - - 240 WILDFIRE MITIGATION 234,914 411,401 411,401 411,401 405,097 411,401 411,401 244 TRAILS 921,574 4,799,658 4,799,658 - - - - 246 TRAILS SALES TAX EXTENSION 223,744 575,543 575,543 107,072 107,072 557,072 557,071 256 PARKING SERVICES 618,991 1,477,410 1,477,410 793,179 763,468 793,179 793,179 260 STREET 1,506,924 8,314,438 8,314,438 649,872 709,680 1,824,872 1,824,873 265 STORMWATER 1,492 1,786,722 1,786,722 1,247,613 1,247,613 1,247,613 1,247,614 270 WORKFORCE HOUSING LODGING TAX 5,955,429 7,399,297 7,399,297 5,499,999 5,606,041 5,499,999 5,499,998 502 POWER AND COMMUNICATIONS 19,515,041 42,281,789 41,781,789 26,980,335 27,969,514 27,045,335 27,045,332 503 WATER 14,722,748 27,505,033 27,505,033 8,131,764 9,298,482 8,131,764 8,131,758 505 WORKFORCE HOUSING LINKAGE IMPACT FEE 1,507,929 752,000 752,000 810,000 - 810,000 810,000 606 MEDICAL INSURANCE 4,824,901 4,790,000 4,790,000 4,896,000 - 4,896,000 4,896,000 612 FLEET 729,688 985,215 985,215 974,329 1,060,885 1,015,449 1,015,447 625 INFORMATION TECHNOLOGY 1,221,350 1,470,083 1,470,083 1,114,110 1,258,299 1,262,110 1,262,109 635 VEHICLE REPLACEMENT 663,436 1,250,371 1,250,371 - 614,088 239,088 239,088 645 RISK MANAGEMENT 570,999 673,747 673,747 711,730 588,334 711,730 711,732 650 FACILITES 653 1,906,367 1,906,367 1,692,603 2,048,677 1,772,603 1,772,602 TOTAL ALL FUNDS 84,477,290 148,483,697 147,983,697 85,414,853 82,406,696 88,445,270 88,445,264 TOWN OF ESTES PARK 2026 PROPOSED BUDGET SUMMARY OF APPROPRIATIONS ALL FUNDS General Fund Comm Reinvestment Fund Total Fund Balance 7,503,907$ 1,584,557$ 9,088,464$ Year End Balance of Reserves to Exclude Parking Garage Maintenance Reserve (107,000) - (107,000) Childcare Reserve (10,159) - (10,159) Workforce Housing Reserve (417,186) - (417,186) Facilities & Employee Housing Reserv - - - Museum Hondius Donation (90,679) (90,679) Police Building Reserve - - Prepaids and Restricted Donations Estimate (271,164) - (271,164) (896,188) - (896,188) Unassigned, Unrestricted Fund Balance Subject to Reserve Calculation 6,607,720 1,584,557 8,192,277 Total Expenditures 28,576,500 3,144,233 31,720,733 Less Reserve Increases (26,000) (1,500,000) (1,526,000) Less Transfers Out Between GF & CRF (3,084,233) - (3,084,233) Net Expenditures 25,466,267 1,644,233 27,110,500 Less Capital Expenditures General Fund (133,785) - (133,785) Community Reinvestment Fund - (722,000) (722,000) Total Capital to Exclude (133,785) (722,000) (855,785) Total Expenditures Subject to Reserve Calculation 25,332,482$ 922,233$ 26,254,715$ 25% Reserve Requirement 6,333,121$ 230,558$ 6,563,679$ Projected Reserve Ratio as of 12-31-2026 26.1% 171.8% 31.2% TOWN OF ESTES PAR 2026 PROPOSED BUDGE GENERAL & COMMUNITY REINVESTMENT FUND FUND BALANCE RESERVE RATIO General Fund Community Reinvestment Fund Total Amended Budget Total Revenues 25,244,267 3,144,233 28,388,500 Less: Capital Grants (One time funds) - - - Capital Donations - - - Transfers between GF & CRF - 3,084,233 3,084,233 One Time Personnel Contribution from Friends of the Museum 46,225 - 46,225 One time transfers from Workforce Hsng/Childcare Lodging Tax Fund - - - 46,225 3,084,233 3,130,458 Net Ongoing Revenues 25,198,042 60,000 25,258,042 Total Expenditures 28,576,500 3,144,233 31,720,733 Less: Transfers between GF & CRF 3,084,233 - 3,084,233 Less Significant One Time Expenditures: Parking Garage Maint Reserve 101-3100-431-37-99 26,000 - 26,000 Additional Legal 80,000 80,000 2026 Election costs 35,000 35,000 Planning Security Refunds 40,000 40,000 Time-Limited OPEB 51,279 51,279 Taser Training 2,500 2,500 HR Projects 7,000 7,000 Employee Housing rental 10,350 10,350 Parks Confluence Repai 7,800 7,800 Limited Term Musuem Staff 32,000 32,000 Facility Maintenance Reserve 300,000 300,000 Police Radios 27,585 27,585 Internal Service projects- Network, Cameras, Phones, etc (73% GF alloc) 196,458 196,458 Street Shop Drainage Improvement 70,000 70,000 Events Snow Plow & Gooseneck traile 26,000 26,000 Town Clerk Document Management 30,000 30,000 Limited Term Project Manager in Facility Allocation 112,860 - 112,860 Capital 133,785 2,222,000 2,355,785 1,188,617 2,222,000 3,410,617 Net Ongoing Expenditures 24,303,650 922,233 25,225,883 Net Ongoing Rev vs Exp 894,392 (862,233) 32,159 TOWN OF ESTES PAR 2026 PROPOSED BUDGE GENERAL & COMMUNITY REINVESTMENT FUNDS ONGOING REVENUES VS ONGONG EXPENDITURE Dept # 2023 Actual 2024 Actual 2025 EOY Estimate 2026 Base Budget 2026 Leadership Team 2026 TA Recommended 2026 Adopted Budget REVENUE Taxes 19,876,315 19,313,638 19,982,376 20,002,124 19,982,124 20,002,124 20,002,124 Licenses and permits 851,567 765,960 928,800 829,950 829,950 829,950 829,950 Intergovernmental 555,678 695,679 1,754,940 422,850 422,850 422,850 422,850 Charges for services 860,679 873,277 867,765 831,933 841,933 841,933 841,933 Fines and forfeitures 26,485 27,360 19,000 19,000 19,000 19,000 19,000 Rental income 253,129 275,617 238,950 196,750 196,750 196,750 196,750 Investment income 591,494 633,437 550,000 568,000 550,000 568,000 568,000 Donations 46,040 137,280 126,679 57,225 36,000 57,225 57,225 Miscellaneous 721,283 805,667 817,158 836,435 802,660 836,435 836,435 Transfers-In from other funds 1,686,808 1,511,148 1,895,000 1,470,000 1,470,000 1,470,000 1,470,000 Sale of assets - 8,100 - - - - - Financing Proceeds - - - - - - - Total Revenues 25,469,478 25,047,161 27,180,668 25,234,267 25,151,267 25,244,267 25,244,267 EXPENDITURES Legislative 1100 256,587 316,634 477,741 359,304 372,565 359,304 359,305 Attorney 1190 335,213 374,898 454,088 525,982 533,936 525,982 525,979 Judicial 1200 44,147 25,559 35,102 32,148 32,313 32,148 32,148 Town Administrator 1300 388,939 451,713 595,531 485,246 515,467 485,246 485,246 Town Clerk 1400 254,439 414,635 483,929 339,089 374,780 369,089 369,089 Finance 1500 705,959 729,974 860,238 801,116 809,742 801,116 801,117 Planning 1600 606,291 688,638 1,229,033 830,031 845,027 830,031 830,033 Facilities 1700 1,167,787 1,395,654 - - - - - Human Resources 1800 202,031 228,693 491,082 441,984 501,217 441,984 441,985 Outside Entity Funding 1900 1,708,028 2,092,813 1,629,916 1,630,918 1,628,302 1,630,918 1,630,918 Workforce Housing 1945 483 - - - - - - Police - Patrol 2100 4,941,553 5,048,829 5,947,651 6,222,842 6,242,760 6,250,427 6,250,425 Police - Communications 2155 1,221,141 1,286,373 1,560,347 1,606,367 1,604,848 1,606,367 1,606,369 Police - Support Services 2175 431,210 296,449 483,790 520,673 608,798 520,673 520,675 Police - Code Enforcement 2185 165,541 122,457 222,639 181,431 181,300 181,431 181,431 Building Safety 2300 579,460 503,011 727,612 573,063 574,581 573,063 573,063 Engineering 2400 531,147 543,889 736,617 717,617 729,149 717,617 717,615 Visitor Services 2600 429,397 526,375 810,381 769,352 757,910 769,352 769,353 Streets 3100 1,426,637 1,365,507 1,683,116 1,596,577 1,693,790 1,666,577 1,666,577 Stormwater Maintenance 3175 234,507 251,141 576,475 463,759 557,792 463,759 463,759 Parks 5200 1,461,079 1,296,882 2,055,555 1,729,545 1,763,235 1,729,545 1,729,547 Special Events 5500 2,305,648 2,501,177 3,152,604 3,460,603 3,479,769 3,496,812 3,496,810 Transit 5600 906,774 774,784 2,072,016 959,908 940,345 959,908 959,909 Museum 5700 474,008 561,166 665,785 744,841 784,537 744,841 744,841 Transfers Out 9000 5,372,751 4,781,515 3,404,254 3,420,306 922,233 3,420,306 3,420,306 Contingency - Grants 9000 - - - - - - - Rounding 2 - - - - - - Total Expenditures 26,150,760 26,578,765 30,355,502 28,412,703 26,454,397 28,576,497 28,576,500 Net Income (Loss)(681,282) (1,531,604) (3,174,834) (3,178,436) (1,303,130) (3,332,230) (3,332,233) Beginning Fund Balance 16,145,860 15,464,578 13,958,974 10,810,140 10,810,140 10,810,140 10,810,140 Reserves Included in Expenditures - 26,000 26,000 26,000 26,000 26,000 26,000 Ending Fund Balance 15,464,578 13,958,974 10,810,140 7,657,704 9,533,010 7,503,910 7,503,907 TOWN OF ESTES PARK 2026 PROPOSED BUDGET GENERAL FUND # 101 SUMMARY BY FUND & DEPARTMENT Dept # 2023 Actual 2024 Actual 2025 EOY Estimate 2026 Base Budget 2026 Leadership Team 2026 TA Recommended 2026 Adopted Budget REVENUE Taxes - - - - - - - Licenses and permits - - - - - - - Intergovernmental 17,428 573,679 1,980,747 - - - - Charges for services - - - - - - - Fines and forfeitures - - - - - - - Rental income - - - - - - - Investment income 211,283 182,033 60,000 60,000 - 60,000 60,000 Donations 14,544 - - - - - - Miscellaneous - - - - - - - Transfers-In from other funds 5,372,751 4,356,515 2,906,697 3,084,233 922,233 3,084,233 3,084,233 Sale of assets - - - - - - - Financing Proceeds - - - - 1,015,000 - - Total Revenues 5,616,007 5,112,228 4,947,444 3,144,233 1,937,233 3,144,233 3,144,233 EXPENDITURES Community Reinvestment Fund 5400 35,478 918,817 356,556 - 1,390,000 - - Capital Outlay 5400 4,470,831 2,172,995 6,738,565 1,800,000 1,435,712 2,222,000 2,222,000 Debt Service 6700 919,995 918,817 918,895 922,233 922,233 922,233 922,233 Transfers Out 9000 - - 1,850,000 - - - - Rounding (1) - - - - - - Total Expenditures 5,426,303 4,010,629 9,864,016 2,722,233 3,747,945 3,144,233 3,144,233 Net Income (Loss)189,703 1,101,599 (4,916,572) 422,000 (1,810,712) - - Beginning Fund Balance 3,709,827 3,899,530 5,001,129 84,557 84,557 84,557 84,557 Reserves Included in Expenditures - - - 1,500,000 - 1,500,000 1,500,000 Ending Fund Balance 3,899,530 5,001,129 84,557 2,006,557 (1,726,155) 1,584,557 1,584,557 2026 PROPOSED BUDGET TOWN OF ESTES PARK COMMUNITY REINVESTMENT FUND # 204 SUMMARY BY FUND & DEPARTMENT Dept # 2023 Actual 2024 Actual 2025 EOY Estimate 2026 Base Budget 2026 Leadership Team 2026 TA Recommended 2026 Adopted Budget REVENUE Taxes - - - - - - - Licenses and permits - - - - - - - Intergovernmental 41,494 36,366 41,000 41,000 - 41,000 41,000 Charges for services - - - - - - - Fines and forfeitures - - - - - - - Rental income - - - - - - - Investment income 1,895 2,005 - - - - - Donations - - - - - - - Miscellaneous - - - - - - - Transfers-In from other funds - - - - - - - Sale of assets - - - - - - - Financing Proceeds - - - - - - - Total Revenues 43,389 38,372 41,000 41,000 - 41,000 41,000 EXPENDITURES Conservation Trust Fund 41,321 9,914 39,000 10,000 10,000 10,000 10,000 Rounding - - - - - - - Total Expenditures 41,321 9,914 39,000 10,000 10,000 10,000 10,000 Net Income (Loss)2,069 28,458 2,000 31,000 (10,000) 31,000 31,000 Beginning Fund Balance 98,715 100,784 129,242 131,242 131,242 131,242 131,242 Ending Fund Balance 100,784 129,242 131,242 162,242 121,242 162,242 162,242 TOWN OF ESTES PARK 2026 PROPOSED BUDGET 2026 PROPOSED BUDGET TOWN OF ESTES PARK CONSERVATION TRUST FUND # 211 SUMMARY BY FUND & DEPARTMENT SUMMARY BY FUND & DEPARTMENT Dept # 2023 Actual 2024 Actual 2025 EOY Estimate 2026 Base Budget 2026 Leadership Team 2026 TA Recommended 2026 Adopted Budget REVENUE Taxes - - - - - - - Licenses and permits - - - - - - - Intergovernmental 631,717 1,125,477 987,883 550,000 575,000 550,000 550,000 Charges for services - - - - - - - Fines and forfeitures - - - - - - - Rental income - - - - - - - Investment income 78,828 52,483 45,000 45,000 45,000 45,000 45,000 Donations - - - - - - - Miscellaneous - - - - - - - Transfers-In from other funds - - - - - - - Sale of assets - - - - - - - Financing Proceeds - - - - - - - Total Revenues 710,545 1,177,960 1,032,883 595,000 620,000 595,000 595,000 EXPENDITURES Open Space 4600 97,313 73,162 322,729 249,911 249,911 249,911 249,912 Capital Outlay 4600 1,315,068 81,854 1,476,540 - - - - Transfers Out 9000 - - - - - - - Rounding - (1) - - - - - Total Expenditures 1,412,380 155,015 1,799,269 249,911 249,911 249,911 249,912 Net Income (Loss)(701,836) 1,022,944 (766,386) 345,089 370,089 345,089 345,088 Beginning Fund Balance 1,509,500 807,664 1,830,609 1,064,223 1,064,223 1,064,223 1,064,223 Ending Fund Balance 807,664 1,830,609 1,064,223 1,409,312 1,434,312 1,409,312 1,409,311 LARIMER COUNTY OPEN SPACE FUND # 220 Dept # 2023 Actual 2024 Actual 2025 EOY Estimate 2026 Base Budget 2026 Leadership Team 2026 TA Recommended 2026 Adopted Budget REVENUE Taxes 114,277 45,461 - - - - - Licenses and permits - - - - - - - Intergovernmental - - - - - - - Charges for services - - - - - - - Fines and forfeitures - - - - - - - Rental income - - - - - - - Investment income 4,555 6,117 2,318 - - - - Donations - - - - - - - Miscellaneous - - - - - - - Transfers-In from other funds - - - - - - - Sale of assets - - - - - - - Financing Proceeds - - - - - - - Total Revenues 118,833 51,578 2,318 - - - - EXPENDITURES Emergency Response System 3600 683 - - - - - - Debt Service 3600 48,544 48,544 46,836 - - - - Capital Outlay 3600 - - - - 246,415 246,415 246,415 Transfers Out 9000 - - - - - - - Rounding - - - - - - - Total Expenditures 49,226 48,544 46,836 - 246,415 246,415 246,415 Net Income (Loss)69,606 3,035 (44,518) - (246,415) (246,415) (246,415) Beginning Fund Balance 218,292 287,898 290,933 246,415 246,415 246,415 246,415 Ending Fund Balance 287,898 290,933 246,415 246,415 (0) (0) (0) EMERGENCY RESPONSE SYSTEM FUND # 236 TOWN OF ESTES PARK SUMMARY BY FUND & DEPARTMENT 2026 PROPOSED BUDGET Dept # 2023 Actual 2024 Actual 2025 EOY Estimate 2026 Base Budget 2026 Leadership Team 2026 TA Recommended 2026 Adopted Budget REVENUE Taxes 1,142,774 454,610 - - - - - Licenses and permits - - - - - - - Intergovernmental - - - - - - - Charges for services - - - - - - - Fines and forfeitures - - - - - - - Rental income - - - - - - - Investment income - - - - - - - Donations - - - - - - - Miscellaneous - - - - - - - Transfers-In from other funds Sale of assets Financing Proceeds Total Revenues 1,142,774 454,610 - - - - - EXPENDITURES Community Center 3800 1,142,774 454,610 - - - - - Transfers Out 9000 - - - - - - - Rounding - - - - - - - Total Expenditures 1,142,774 454,610 - - - - - Net Income (Loss)- - - - - - - Beginning Fund Balance 11 11 11 11 11 11 11 Ending Fund Balance 11 11 11 11 11 11 11 COMMUNITY CENTER FUND # 238 SUMMARY BY FUND & DEPARTMENT TOWN OF ESTES PARK 2026 PROPOSED BUDGET Dept # 2023 Actual 2024 Actual 2025 EOY Estimate 2026 Base Budget 2026 Leadership Team 2026 TA Recommended 2026 Adopted Budget REVENUE Taxes - 234,914 411,401 411,401 405,097 411,401 411,401 Licenses and permits - - - - - - - Intergovernmental - - - - - - - Charges for services - - - - - - - Fines and forfeitures - - - - - - - Rental income - - - - - - - Investment income - - - - - - - Donations - - - - - - - Miscellaneous - - - - - - - Transfers-In from other funds - Sale of assets - Financing Proceeds - Total Revenues - 234,914 411,401 411,401 405,097 411,401 411,401 EXPENDITURES Wildfire Mitigation EVFPD 3900 - 234,914 411,401 411,401 405,097 411,401 411,401 Transfers Out 9000 - - - - - - - Rounding - - - - - - - Total Expenditures - 234,914 411,401 411,401 405,097 411,401 411,401 Net Income (Loss)- - - - - - - Beginning Fund Balance - - - - - - - Ending Fund Balance - - - - - - - TOWN OF ESTES PARK 2026 PROPOSED BUDGET SUMMARY BY FUND & DEPARTMENT WILDFIRE MITIGATION # 240 3400 2023 Actual 2024 Actual 2025 EOY Estimate 2026 Base Budget 2026 Leadership Team 2026 TA Recommended 2026 Adopted Budget REVENUE Taxes 571,387 227,305 - - - - - Licenses and permits - - - - - - - Intergovernmental 363,706 666,440 4,587,117 - - - - Charges for services - - - - - - - Fines and forfeitures - - - - - - - Rental income - - - - - - - Investment income 60,596 20,212 - - - - - Donations - - - - - - - Miscellaneous - - - - - - - Transfers-In from other funds - - - - - - - Sale of assets - - - - - - - Financing Proceeds - - - - - - - Total Revenues 995,689 913,957 4,587,117 - - - - EXPENDITURES Trails Expansion Operations 3400 53,044 100,970 - - - - - Capital Outlay 3400 2,210,237 820,603 4,799,658 - - - - Transfers Out 9000 - - - - - - - Rounding - - - - - - - Total Expenditures 2,263,280 921,574 4,799,658 - - - - Net Income (Loss)(1,267,591) (7,617) (212,541) - - - - Beginning Fund Balance 1,660,986 393,395 385,778 173,237 173,237 173,237 173,237 Ending Fund Balance 393,395 385,778 173,237 173,237 173,237 173,237 173,237 TRAILS EXPANSION FUND # 244 SUMMARY BY FUND & DEPARTMENT TOWN OF ESTES PARK 2026 PROPOSED BUDGET Dept # 2023 Actual 2024 Actual 2025 EOY Estimate 2026 Base Budget 2026 Leadership Team 2026 TA Recommended 2026 Adopted Budget REVENUE Taxes - 326,270 571,390 571,390 562,635 571,390 571,390 Licenses and permits - - - - - - - Intergovernmental - - 300,000 - - - - Charges for services - - - - - - - Fines and forfeitures - - - - - - - Rental income - - - - - - - Investment income - - - - - - - Donations - - - - - - - Miscellaneous - - - - - - - Transfers-In from other funds - - - - - - - Sale of assets - - - - - - - Financing Proceeds - - - - - - - Total Revenues - 326,270 871,390 571,390 562,635 571,390 571,390 EXPENDITURES Trails Expansion Operations 3400 - - 107,287 107,072 107,072 107,072 107,071 Capital Outlay 3400 - 223,744 468,256 - - 450,000 450,000 Transfers Out 9000 - - - - - - - Rounding - - - - - - - Total Expenditures - 223,744 575,543 107,072 107,072 557,072 557,071 Net Income (Loss)- 102,525 295,847 464,318 455,563 14,318 14,319 Beginning Fund Balance - - 102,525 398,372 398,372 398,372 398,372 Ending Fund Balance - 102,525 398,372 862,691 853,936 412,691 412,691 TOWN OF ESTES PARK 2026 PROPOSED BUDGET SUMMARY BY FUND & DEPARTMENT TRAILS SALES TAX EXTENSION FUND # 246 Dept # 2023 Actual 2024 Actual 2025 EOY Estimate 2026 Base Budget 2026 Leadership Team 2026 TA Recommended 2026 Adopted Budget REVENUE Taxes - - - - - - - Licenses and permits 23,130 20,208 22,000 22,000 22,000 22,000 22,000 Intergovernmental 2,756 (16,027) - - - - - Charges for services 808,120 593,936 807,250 798,250 798,250 798,250 798,250 Fines and forfeitures 50,902 49,661 39,000 39,000 39,000 39,000 39,000 Rental income - - - - - - - Investment income - 18,978 - - - - - Donations - - - - - - - Miscellaneous - - 500 500 500 500 500 Transfers-In from other funds - - 150,000 - - - - Sale of assets - - - - - - - Financing Proceeds - - - - - - - Total Revenues 884,907 666,756 1,018,750 859,750 859,750 859,750 859,750 EXPENDITURES Parking Services Operations 5690 705,340 618,991 848,910 793,179 763,468 793,179 793,179 Capital Outlay 5690 - - 628,500 - - - - Transfers Out 9000 190,000 - - - - - - Rounding - - - - - - - Total Expenditures 895,340 618,991 1,477,410 793,179 763,468 793,179 793,179 Net Income (Loss)(10,433) 47,765 (458,660) 66,571 96,282 66,571 66,571 Beginning Fund Balance 421,770 411,337 459,102 442 442 442 442 Ending Fund Balance 411,337 459,102 442 67,013 96,724 67,013 67,013 TOWN OF ESTES PARK SUMMARY BY FUND & DEPARTMENT 2026 PROPOSED BUDGET PARKING SERVICES FUND # 256 Dept # 2023 Actual 2024 Actual 2025 EOY Estimate 2026 Base Budget 2026 Leadership Team 2026 TA Recommended 2026 Adopted Budget REVENUE Taxes 2,742,659 2,291,737 2,102,717 2,102,717 2,070,496 2,102,717 2,102,717 Licenses and permits - - - - - - - Intergovernmental - 81,506 1,189,298 - - - - Charges for services - - - - - - - Fines and forfeitures - - - - - - - Rental income - - - - - - - Investment income 202,710 250,855 - - - - - Donations - - - - - - - Miscellaneous - - - - - - - Transfers-In from other funds - - - - - - - Sale of assets - - - - - - - Financing Proceeds - - - - - - - Total Revenues 2,945,368 2,624,098 3,292,015 2,102,717 2,070,496 2,102,717 2,102,717 EXPENDITURES Street Improvement Operations 2000 441,759 210,193 529,227 529,872 589,680 529,872 529,873 Capital Outlay 2000 1,067,154 1,296,730 7,785,211 120,000 120,000 1,295,000 1,295,000 Transfers Out 9000 - - - - - - - Rounding - - - - - - - Total Expenditures 1,508,913 1,506,924 8,314,438 649,872 709,680 1,824,872 1,824,873 Net Income (Loss)1,436,456 1,117,174 (5,022,423) 1,452,845 1,360,816 277,845 277,844 Beginning Fund Balance 3,994,914 5,431,369 6,548,543 1,526,121 1,526,121 1,526,121 1,526,121 Ending Fund Balance 5,431,369 6,548,543 1,526,121 2,978,966 2,886,937 1,803,966 1,803,965 TOWN OF ESTES PARK 2026 PROPOSED BUDGET STREET IMPROVEMENT FUND # 260 SUMMARY BY FUND & DEPARTMENT Dept # 2023 Actual 2024 Actual 2025 EOY Estimate 2026 Base Budget 2026 Leadership Team 2026 TA Recommended 2026 Adopted Budget REVENUE Taxes - 730,844 1,279,916 1,279,916 1,260,302 1,279,916 1,279,916 Licenses and permits - - - - - - - Intergovernmental - - - - - - - Charges for services - - - - - - - Fines and forfeitures - - - - - - - Rental income - - - - - - - Investment income - - - - - - - Donations - - - - - - - Miscellaneous - - - - - - - Transfers-In from other funds - - - - - - - Sale of assets - - - - - - - Financing Proceeds - - - - - - - Total Revenues - 730,844 1,279,916 1,279,916 1,260,302 1,279,916 1,279,916 EXPENDITURES Stormwater Operations 3175 - 1,492 186,722 197,613 197,613 197,613 197,614 Capital Outlay 3175 - - 1,600,000 1,050,000 1,050,000 1,050,000 1,050,000 Transfers Out 9000 - - - - - - - Rounding - - - - - - - Total Expenditures - 1,492 1,786,722 1,247,613 1,247,613 1,247,613 1,247,614 Net Income (Loss)- 729,352 (506,806) 32,303 12,689 32,303 32,302 Beginning Fund Balance - - 729,352 222,546 222,546 222,546 222,546 Ending Fund Balance - 729,352 222,546 254,849 235,235 254,849 254,848 2026 PROPOSED BUDGET SUMMARY BY FUND & DEPARTMENT STORMWATER FUND # 265 TOWN OF ESTES PARK Dept # 2023 Actual 2024 Actual 2025 EOY Estimate 2026 Base Budget 2026 Leadership Team 2026 TA Recommended 2026 Adopted Budget REVENUE Taxes 5,309,126 5,650,243 5,375,000 5,500,000 5,500,000 5,500,000 5,500,000 Licenses and permits - - - - - - - Intergovernmental - 28,933 1,971,067 - - - - Charges for services - 6,232 36,000 36,000 - 36,000 36,000 Fines and forfeitures - - - - - - - Rental income - - - - - - - Investment income - - - - - - - Donations - - - - - - - Miscellaneous - - - - - - - Transfers-In from other funds - 425,000 - - - - - Sale of assets - - - - - - - Financing Proceeds - - - - - - - Total Revenues 5,309,126 6,110,408 7,382,067 5,536,000 5,500,000 5,536,000 5,536,000 EXPENDITURES Workforce Housing 1945 4,648,468 4,247,060 4,294,964 4,447,918 4,533,065 4,447,918 4,447,918 Childcare 1948 294,694 1,013,601 1,072,101 1,052,081 1,072,976 1,052,081 1,052,080 Capital Outlay 2000 - 694,768 1,607,232 - - - - Transfers Out 9000 - - 425,000 - - - - Rounding - (1) - - - - - Total Expenditures 4,943,162 5,955,428 7,399,297 5,499,999 5,606,041 5,499,999 5,499,998 Net Income (Loss)365,965 154,980 (17,230) 36,001 (106,041) 36,001 36,002 Beginning Fund Balance - 365,965 520,944 503,714 503,714 503,714 503,714 Ending Fund Balance 365,965 520,944 503,714 539,715 397,673 539,715 539,716 TOWN OF ESTES PARK 2026 PROPOSED BUDGET SUMMARY BY FUND & DEPARTMENT WORKFORCE HOUSING LODGING TAX FUND # 270 Dept # 2023 Actual 2024 Actual 2025 EOY Estimate 2026 Base Budget 2026 Leadership Team 2026 TA Recommended 2026 Adopted Budget REVENUE Taxes - 117,457 205,700 205,700 202,549 205,700 205,700 Licenses and permits - - - - - - - Intergovernmental 2,698,830 51,977 6,878,849 - - - - Charges for services 24,937,734 25,901,557 26,324,501 26,098,970 22,382,570 26,098,970 26,098,970 Fines and forfeitures - - - - - - - Rental income 5,400 5,400 - - - - - Investment income 746,376 746,980 360,000 400,000 300,000 400,000 400,000 Miscellaneous 125,447 108,991 24,000 24,000 - 24,000 24,000 Transfers-In from other funds - - 1,965,000 - - - - Sale of assets - 13,250 - - - - - Total Revenues 28,513,788 26,945,613 35,758,050 26,728,670 22,885,119 26,728,670 26,728,670 EXPENDITURES Source of Supply 6100 9,013,461 9,324,104 10,570,000 10,665,000 10,665,000 10,665,000 10,665,000 Distribution 6301 3,828,217 3,510,992 5,078,522 4,944,395 5,866,540 4,944,395 4,944,393 Customer Accounts 6401 569,670 561,426 610,724 658,972 658,574 658,972 658,971 Admin & General 6501 2,396,670 2,244,240 3,406,600 3,377,216 3,360,787 3,377,216 3,377,216 Debt Service 6700 893,568 899,923 2,178,092 2,151,855 2,151,855 2,151,855 2,151,855 Broadband 6900 1,216,409 1,482,980 2,633,214 2,568,897 2,587,758 2,568,897 2,568,897 Capital Outlay 7001 29,567 107,225 15,954,637 1,264,000 1,329,000 1,329,000 1,329,000 Transfers Out 6600 1,354,932 1,384,152 1,350,000 1,350,000 1,350,000 1,350,000 1,350,000 Rounding 1 - - - - - - Total Expenditures 19,302,496 19,515,041 41,781,789 26,980,335 27,969,514 27,045,335 27,045,332 Net Income (Loss)9,211,292 7,430,572 (6,023,739) (251,665) (5,084,395) (316,665) (316,662) Beginning Fund Balance 13,871,760 13,178,294 12,957,665 7,367,513 7,367,513 7,367,513 7,367,513 Reserves Included in Expenditures - 433,587 433,587 433,587 433,587 433,587 433,587 Ending Fund Balance 23,083,052 21,042,453 7,367,513 7,549,435 2,716,705 7,484,435 7,484,438 TOWN OF ESTES PARK 2026 PROPOSED BUDGET POWER AND COMMUNICATIONS FUND # 502 SUMMARY BY FUND & DEPARTMENT Dept # 2023 Actual 2024 Actual 2025 EOY Estimate 2026 Base Budget 2026 Leadership Team 2026 TA Recommended 2026 Adopted Budget REVENUE Taxes - - - - - - - Licenses and permits - - - - - - - Intergovernmental 2,957,845 3,854,738 6,445,949 - - - - Charges for services 7,560,512 6,919,917 6,503,500 6,983,500 6,473,500 6,983,500 6,983,500 Fines and forfeitures - - - - - - - Rental income - - - - - - - Investment income 742,362 691,165 550,000 550,000 550,000 550,000 550,000 Donations - - - - - - - Miscellaneous 86,303 52,275 20,000 20,000 20,000 20,000 20,000 Transfers-In from other funds - - - - - - - Sale of assets - - - - - - - Financing Proceeds - - 3,500,000 - - - - Total Revenues 11,347,023 11,518,095 17,019,449 7,553,500 7,043,500 7,553,500 7,553,500 EXPENDITURES Source of Supply 6100 101,681 185,872 140,000 150,000 150,000 150,000 150,000 Purification 6200 1,182,344 1,193,215 1,761,095 1,730,318 2,652,874 1,730,318 1,730,316 Distribution 6300 1,940,437 2,220,795 2,943,639 3,120,745 3,233,310 3,120,745 3,120,745 Customer Accounts 6400 352,254 333,399 395,013 415,625 415,380 415,625 415,623 Admin & General 6500 1,093,533 1,267,259 1,701,634 1,576,193 1,708,035 1,576,193 1,576,192 Debt Service 6700 119,625 274,624 573,438 921,882 921,882 921,882 921,882 Capital Outlay 7000 7,980,053 9,120,587 19,870,214 97,000 97,000 97,000 97,000 Transfers Out 6600 141,876 126,996 120,000 120,000 120,000 120,000 120,000 Rounding 1 - - - - - - Total Expenditures 12,911,804 14,722,748 27,505,033 8,131,764 9,298,482 8,131,764 8,131,758 Net Income (Loss)(1,564,781) (3,204,654) (10,485,584) (578,264) (2,254,982) (578,264) (578,258) Beginning Fund Balance 14,652,129 13,453,759 13,510,667 3,148,106 3,148,106 3,148,106 3,148,106 Reserves Included in Expenditures - 123,023 123,023 123,023 123,023 123,023 123,023 Ending Fund Balance 13,087,348 10,372,128 3,148,106 2,692,865 1,016,147 2,692,865 2,692,871 WATER FUND # 503 SUMMARY BY FUND & DEPARTMENT 2026 PROPOSED BUDGET TOWN OF ESTES PARK Dept # 2023 Actual 2024 Actual 2025 EOY Estimate 2026 Base Budget 2026 Leadership Team 2026 TA Recommended 2026 Adopted Budget REVENUE Taxes - - - - - - - Licenses and permits 723,890 724,870 720,000 810,000 - 810,000 810,000 Intergovernmental - - - - - - - Charges for services - - - - - - - Fines and forfeitures - - - - - - - Rental income - - - - - - - Investment income 18,699 40,471 32,000 - - - - Donations - - - - - - - Miscellaneous - - - - - - - Transfers-In from other funds - - - - - - - Sale of assets - - - - - - - Financing Proceeds - - - - - - - Total Revenues 742,589 765,341 752,000 810,000 - 810,000 810,000 EXPENDITURES Workforce Housing Operations 1946 - 1,507,929 752,000 810,000 - 810,000 810,000 Capital Outlay 1946 - - - - - - - Transfers Out 9000 - - - - - - - Rounding - - - - - - - Total Expenditures - 1,507,929 752,000 810,000 - 810,000 810,000 Net Income (Loss)742,589 (742,589) - - - - - Beginning Fund Balance - 742,589 - - - - - Ending Fund Balance 742,589 - - - - - - TOWN OF ESTES PARK 2026 PROPOSED BUDGET SUMMARY BY FUND & DEPARTMENT WORKFORCE HOUSING LINKAGE FEE FUND # 505 Dept # 2023 Actual 2024 Actual 2025 EOY Estimate 2026 Base Budget 2026 Leadership Team 2026 TA Recommended 2026 Adopted Budget REVENUE Taxes - - - - - - - Licenses and permits - - - - - - - Intergovernmental - - - - - - - Charges for services 334,613 968,566 400,000 740,000 - 740,000 740,000 Fines and forfeitures - - - - - - - Rental income - - - - - - - Investment income 104,311 108,714 100,000 100,000 - 100,000 100,000 Donations - - - - - - - Miscellaneous 3,092,756 3,914,726 3,938,676 4,056,000 - 4,056,000 4,056,000 Transfers-In from other funds - - - - - - - Sale of assets - - - - - - - Financing Proceeds - - - - - - - Total Revenues 3,531,680 4,992,005 4,438,676 4,896,000 - 4,896,000 4,896,000 EXPENDITURES Medical Insurance Fund Operations 4200 3,442,203 4,824,901 4,790,000 4,896,000 - 4,896,000 4,896,000 Contingency - Med Ins Claims 4200 - - - - - - - Rounding (1) - - - - - - Total Expenditures 3,442,202 4,824,901 4,790,000 4,896,000 - 4,896,000 4,896,000 Net Income (Loss)89,478 167,104 (351,324) - - - - Beginning Fund Balance 1,681,467 1,770,945 1,938,049 1,586,725 1,586,725 1,586,725 1,586,725 Ending Fund Balance 1,770,945 1,938,049 1,586,725 1,586,725 1,586,725 1,586,725 1,586,725 TOWN OF ESTES PARK 2026 PROPOSED BUDGET MEDICAL INSURANCE FUND # 606 SUMMARY BY FUND & DEPARTMENT Dept # 2023 Actual 2024 Actual 2025 EOY Estimate 2026 Base Budget 2026 Leadership Team 2026 TA Recommended 2026 Adopted Budget REVENUE Taxes - - - - - - - Licenses and permits - - - - - - - Intergovernmental 5,808 - 36,000 - - - - Charges for services 838,887 725,672 953,153 962,627 962,627 962,627 962,627 Fines and forfeitures - - - - - - - Rental income - - - - - - - Investment income 37,481 28,861 25,000 25,000 25,000 25,000 25,000 Donations - - - - - - - Miscellaneous 203 2,274 - - - - - Transfers-In from other funds - - - - - - - Sale of assets - - - - - - - Financing Proceeds - - - - - - - Total Revenues 882,378 756,808 1,014,153 987,627 987,627 987,627 987,627 EXPENDITURES Fleet Maintenance 4300 673,566 723,396 968,822 974,329 1,060,885 1,015,449 1,015,447 Capital Outlay 7000 142,347 6,292 16,393 - - - - Transfers Out 9000 - - - - - - - Rounding 1 - - - - - - Total Expenditures 815,913 729,688 985,215 974,329 1,060,885 1,015,449 1,015,447 Net Income (Loss)66,465 27,120 28,938 13,298 (73,258) (27,822) (27,820) Beginning Fund Balance 437,029 485,410 494,087 523,025 523,025 523,025 523,025 Ending Fund Balance 503,494 512,530 523,025 536,323 449,767 495,203 495,205 SUMMARY BY FUND & DEPARTMENT TOWN OF ESTES PARK 2026 PROPOSED BUDGET FLEET MAINTENANCE FUND # 612 Dept # 2023 Actual 2024 Actual 2025 EOY Estimate 2026 Base Budget 2026 Leadership Team 2026 TA Recommended 2026 Adopted Budget REVENUE Taxes - - - - - - - Licenses and permits - - - - - - - Intergovernmental - - - - - - - Charges for services 940,579 959,367 1,183,483 1,113,879 1,113,879 1,113,879 1,113,879 Fines and forfeitures - - - - - - - Rental income - - - - - - - Investment income 34,632 35,641 30,000 30,000 30,000 30,000 30,000 Donations - - - - - - - Miscellaneous 2,831 1,500 - - - - - Transfers-In from other funds - - - - - - - Sale of assets - - - - - - - Financing Proceeds - - - - - - - Total Revenues 978,042 996,508 1,213,483 1,143,879 1,143,879 1,143,879 1,143,879 EXPENDITURES IT Operations 2500 903,502 - 1,277,234 1,114,110 1,208,299 1,122,110 1,122,109 Capital Outlay 2500 155,943 1,221,350 192,849 - 50,000 140,000 140,000 Transfers Out 9000 - - - - - - - Rounding 1 - - - - - - Total Expenditures 1,059,446 1,221,350 1,470,083 1,114,110 1,258,299 1,262,110 1,262,109 Net Income (Loss)(81,404) (224,842) (256,600) 29,769 (114,420) (118,231) (118,230) Beginning Fund Balance 809,421 801,666 576,824 320,224 320,224 320,224 320,224 Ending Fund Balance 728,017 576,824 320,224 349,994 205,805 201,994 201,994 TOWN OF ESTES PARK 2026 PROPOSED BUDGET INFORMATION SYSTEMS TECHNOLOGY FUND # 625 SUMMARY BY FUND & DEPARTMENT Dept # 2023 Actual 2024 Actual 2025 EOY Estimate 2026 Base Budget 2026 Leadership Team 2026 TA Recommended 2026 Adopted Budget REVENUE Taxes - - - - - - - Licenses and permits - - - - - - - Intergovernmental - - - - - - - Charges for services 675,677 637,763 708,473 708,473 708,473 708,473 708,473 Fines and forfeitures - - - - - - - Rental income - - - - - - - Investment income 83,189 89,048 96,000 90,000 - 90,000 90,000 Donations - - - - - - - Miscellaneous - - - - - - - Transfers-In from other funds - - - - - - - Sale of assets 44,765 - - - - - - Financing Proceeds - - - - - - - Total Revenues 803,631 726,811 804,473 798,473 708,473 798,473 798,473 EXPENDITURES Fleet Replacement Operations 3500 - - - - - - - Capital Outlay 7000 274,250 663,436 1,250,371 - 614,088 239,088 239,088 Transfers Out 9000 - - - - - - - Rounding 1 (1) - - - - - Total Expenditures 274,251 663,435 1,250,371 - 614,088 239,088 239,088 Net Income (Loss)529,380 63,376 (445,898) 798,473 94,385 559,385 559,385 Beginning Fund Balance 1,494,666 2,089,228 2,152,604 1,706,706 1,706,706 1,706,706 1,706,706 Ending Fund Balance 2,024,046 2,152,604 1,706,706 2,505,179 1,801,091 2,266,091 2,266,091 2026 PROPOSED BUDGET VEHICLE REPLACEMENT FUND # 635 SUMMARY BY FUND & DEPARTMENT TOWN OF ESTES PARK Dept # 2023 Actual 2024 Actual 2025 EOY Estimate 2026 Base Budget 2026 Leadership Team 2026 TA Recommended 2026 Adopted Budget REVENUE Taxes - - - - - - - Licenses and permits - - - - - - - Intergovernmental - - - - - - - Charges for services 409,564 530,518 675,192 711,732 588,508 711,732 711,732 Fines and forfeitures - - - - - - - Rental income - - - - - - - Investment income - - - - - - - Donations - - - - - - - Miscellaneous - - - - - - - Transfers-In from other funds - - - - - - - Sale of assets - - - - - - - Financing Proceeds - - - - - - - Total Revenues 409,564 530,518 675,192 711,732 588,508 711,732 711,732 EXPENDITURES Risk Management Operations 4100 402,075 570,999 673,747 711,730 588,334 711,730 711,732 Rounding - - - - - - - Total Expenditures 402,075 570,999 673,747 711,730 588,334 711,730 711,732 Net Income (Loss)7,489 (40,481) 1,445 2 174 2 - Beginning Fund Balance 54,598 62,087 21,955 23,400 23,400 23,400 23,400 Ending Fund Balance 62,087 21,606 23,400 23,402 23,574 23,402 23,400 2026 PROPOSED BUDGET RISK MANAGEMENT FUND # 645 SUMMARY BY FUND & DEPARTMENT TOWN OF ESTES PARK Dept # 2023 Actual 2024 Actual 2025 EOY Estimate 2026 Base Budget 2026 Leadership Team 2026 TA Recommended 2026 Adopted Budget REVENUE Taxes - - - - - - - Licenses and permits - - - - - - - Intergovernmental - - - - - - - Charges for services - - - - - - - Fines and forfeitures - - - - - - - Rental income - - 1,683,377 1,726,962 1,815,404 1,726,962 1,726,962 Investment income - - - - - - - Donations - - - - - - - Miscellaneous - - - - - - - Transfers-In from other funds - - 232,557 336,073 - 336,073 336,073 Sale of assets - - - - - - - Financing Proceeds - - - - - - - Total Revenues - - 1,915,934 2,063,035 1,815,404 2,063,035 2,063,035 EXPENDITURES Facilities Operations 1700 - 653 1,906,367 1,692,603 2,048,677 1,772,603 1,772,602 Rounding - - - - - - - Total Expenditures - 653 1,906,367 1,692,603 2,048,677 1,772,603 1,772,602 Net Income (Loss)- (653) 9,567 370,432 (233,273) 290,432 290,433 Beginning Fund Balance - - - 9,567 9,567 9,567 9,567 Ending Fund Balance - (653) 9,567 379,999 (223,706) 299,999 300,000 TOWN OF ESTES PARK 2026 PROPOSED BUDGET SUMMARY BY FUND & DEPARTMENT FACILITIES FUND # 650 Town of Estes Park Detail by Account 2026 Recommended Budget Vs 7.1 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended XN 101-0000-253.00-00 UNRESERVED FUND BALANCE - - - - - - - R 101-0000-311.00-00 TAXES / GENERAL PROPERTY (436,515) (406,217) (461,255) (455,266) (489,746) (594,479) (605,486) R 101-0000-312.00-00 TAXES / SPECIFIC OWNERSHIP (31,509) (28,268) (33,028) (32,733) (28,719) (24,000) (28,000) R 101-0000-313.10-00 GENERAL SALES TAX (12,103,407) (16,744,541) (18,109,049) (18,284,538) (17,714,393) (18,284,538) (18,284,538) R 101-0000-313.20-00 LOCAL SALES TAX - VEHICLES (17,717) (25,521) (20,429) (25,176) (38,944) (25,000) (25,000) R 101-0000-313.30-00 SALES TAX/USE TAX - VEHICLES (317,941) (408,527) (364,644) (426,657) (375,205) (372,000) (370,000) R 101-0000-314.00-00 TAXES/PROPERTY TAX - PENALTY/INT 255 (551) (725) (850) (1,182) (850) (600) R 101-0000-315.10-00 FRANCHISE/TELEPHONE FRANCHISE (5,183) (4,595) (2,826) (1,960) (93) (2,000) (1,500) R 101-0000-315.20-00 FRANCHISE/NATURAL GAS FRANCHISE (93,099) (121,624) (180,107) (169,618) (141,595) (170,000) (170,000) R 101-0000-315.30-00 FRANCHISE/CABLE TV FRANCHISE (71,796) (67,635) (62,204) (60,357) (59,961) (58,000) (58,000) R 101-0000-315.40-00 FRANCHIES/ELECTRIC FRANCHISE (280,886) (284,364) (294,864) (302,160) (333,852) (328,509) (330,000) R 101-0000-315.50-00 FRANCHIES/WATER FRANCHISE (109,901) (110,004) (99,000) (117,000) (129,948) (123,000) (129,000) R 101-0000-315.60-00 FRANCHISE / PEG FEES - - - - (3,834) - (2,000) R 101-0000-322.20-00 STREET CUTS - - - - - - - R 101-0000-333.00-00 FEDERAL GRANT - - - - - - - R 101-0000-333.20-00 COVID-19 SS CREDIT 325 - - - - - - R 101-0000-334.20-00 OPERATING GRANT (23,408) (16,909) 16,909 - - - - R 101-0000-334.30-00 CAPITAL GRANTS - - - - - - - R 101-0000-335.60-00 STATE GOVT SHARED REVENUE / CIGARETT (29,397) (33,719) (24,454) (34,006) (73,030) (20,400) (20,400) R 101-0000-335.70-00 STATE GOVT SHARED REVENUE / MINERAL (13,960) (4,272) (21,711) (25,961) (11,334) (20,000) (11,000) R 101-0000-339.10-00 INTERGOVERNMENT TRANSFER - - - - - - - R 101-0000-341.41-00 BAG FEE - - - (36,235) (18,581) (38,000) (18,000) R 101-0000-341.90-00 ARCHITECTURAL REVIEW COMM - - - - - - - R 101-0000-361.00-00 INTEREST EARNINGS (110,437) 15,694 (29,106) (591,494) (633,437) (550,000) (568,000) R 101-0000-362.00-00 GAIN SALE OF INVESTMENTS - - - - - - - R 101-0000-363.10-00 LAND (12,601) (2,402) (1) (1) (1) - - R 101-0000-363.10-96 LAND - INTERNAL RENT - - (6,622) (19,222) (19,222) (36,750) (36,750) R 101-0000-363.20-00 BUILDINGS - - - - - - - R 101-0000-363.90-00 OTHER (18,000) (18,675) (20,700) (20,700) (22,425) - - R 101-0000-365.19-00 NON-PROFIT/COMM FOUNDATIO - - - - - - - R 101-0000-365.20-20 DONATIONS - - - - - - - R 101-0000-365.50-00 FIRE DEPARTMENT - - - - - - - R 101-0000-380.10-00 LIEU OF TAXES-L&P (6,609) (7,704) (7,488) (11,256) (13,068) (14,206) (13,560) R 101-0000-380.15-00 LIEU OF TAXES-YMCA - - (482,138) (408,400) (509,859) (500,000) (530,000) R 101-0000-380.20-00 OTHER (200) (50) (11,842) (7,632) (37,460) (500) (500) R 101-0000-380.30-00 SALES OF FIXED ASSETS (1) - - - - - - R 101-0000-380.40-00 GAIN/LOSS REVENUE - - - - - - - R 101-0000-380.60-00 LIEU OF TAXES-WATER (6,919) (7,380) (7,020) (7,908) (7,788) (9,252) (7,425) R 101-0000-385.30-00 LOANS TO OTHER AGENCIES - - - - - - - R 101-0000-388.70-00 CAPITAL LEASE PROCEEDS - - - - - - - R 101-0000-391.91-01 GENERAL - - - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended R 101-0000-391.92-04 COMMUNITY REINVESTMENT - - - - - - - R 101-0000-391.92-20 OPEN SPACE - (210,000) - - - - - R 101-0000-391.92-22 COMMUNITY SERVICES FUND - - - - - - - R 101-0000-391.92-29 FIRE SERVICE FUND - - - - - - - R 101-0000-391.92-31 URBAN RENEWAL AUTHORITY - - - - - - - R 101-0000-391.92-36 EMERGENCY RESPONSE SYSTEM - - - - - - - R 101-0000-391.92-38 COMMUNITY CENTER FUND - - - - - - - R 101-0000-391.92-44 TRAIL EXPANSION FUND - - - - - - - R 101-0000-391.92-56 PARKING SERVICES FUND - - - (190,000) - - - R 101-0000-391.92-60 STREET IMPROVEMENT FUND - - - - - - - R 101-0000-391.92-70 WORKFORCE HSNG LODGING TAX - - - - - (425,000) - R 101-0000-391.95-02 LIGHT AND POWER (1,720,029) (1,670,028) (1,488,000) (1,354,932) (1,384,152) (1,350,000) (1,350,000) R 101-0000-391.95-03 WATER (138,536) (132,000) (124,752) (141,876) (126,996) (120,000) (120,000) R 101-0000-391.96-05 CATASTROPHIC LOSS - - - - - - - R 101-0000-391.96-06 MEDICAL INSURANCE - - - - - - - R 101-0000-391.96-45 INTERNAL SERVICE / RISK MANAGEMENT F - - - - - - - R 101-0000-391.97-09 FIRE PENSION FUND - - - - - - - R 101-0000-391.97-10 POLICE PENSION FUND - - - - - - - R 101-0000-391.97-16 THEATRE FUND - - - - - - - R 101-1100-341.40-00 SALE MAPS & PUBLICATIONS - - - - - - - R 101-1100-363.20-00 BUILDINGS - - - - - - - R 101-1100-380.20-00 OTHER - (28) - - - - - R 101-1100-380.20-58 PRPA NORTH COLO ECON DEV (14,642) (14,587) (14,632) (14,663) (17,661) (14,000) (14,000) X 101-1100-411.11-01 SUPERVISORS 61,777 64,985 69,086 68,721 79,303 83,045 87,545 X 101-1100-411.13-01 CELL PHONE 360 360 360 360 360 360 360 X 101-1100-411.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-1100-411.14-11 MEDICAL INSURANCE 73,087 78,535 76,884 77,172 89,330 89,771 94,260 X 101-1100-411.14-12 LIFE INSURANCE - - - - - 1,848 1,848 X 101-1100-411.14-14 EMPLOYEE ASSISTANCE PROG 379 384 384 384 399 420 420 X 101-1100-411.14-15 DENTAL INSURANCE 8,022 8,555 6,731 6,544 7,332 7,497 9,419 X 101-1100-411.14-16 VISION INSURANCE 1,402 1,589 1,676 1,679 1,469 1,411 1,552 X 101-1100-411.14-17 MASA 422 555 504 - 1,060 770 770 X 101-1100-411.14-18 TELEPHONE DOC 352 374 374 410 420 399 399 X 101-1100-411.14-21 TAXES/FICA-MEDICARE 3,502 3,617 4,047 4,103 4,940 6,380 6,725 X 101-1100-411.14-32 RETIREMENT/PERA 4,889 5,536 6,140 6,611 7,637 9,088 10,194 X 101-1100-411.14-41 WORKERS' COMPENSATION 71 326 73 72 61 66 76 X 101-1100-411.14-59 OTHER BENEFIT COSTS - - - - - - - X 101-1100-411.21-01 PROPERTY - - - - - - 50 X 101-1100-411.21-02 LIABILITY 882 1,179 1,262 1,011 1,263 801 1,301 X 101-1100-411.21-50 UNEMPLOYMENT 546 - - - - - - X 101-1100-411.22-04 ORDINANCE REVISION FEES 8,968 6,520 6,644 8,525 6,514 10,000 15,000 X 101-1100-411.22-07 RECORDING FEES - - - 500 - 500 500 X 101-1100-411.22-09 INFO TECHNOLOGY SERVICES 25,566 31,918 30,452 30,458 30,549 37,405 8,107 X 101-1100-411.22-26 INSURANCE CLAIMS - - - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-1100-411.22-98 OTHER 1,497 3,886 38,559 9,422 23,773 13,500 13,000 X 101-1100-411.23-01 PUBLICATION FEES 41 25 - 175 331 500 500 X 101-1100-411.24-01 EQUIPMENT - - - - - - - X 101-1100-411.25-01 MAINTENANCE CONTRACTS 597 191 200 217 169 167 166 X 101-1100-411.25-95 FACILITY ALLOCATION - - - - - 115,274 25,233 X 101-1100-411.26-01 OFFICE SUPPLIES 3,924 1,124 6,935 3,630 1,009 11,339 6,500 X 101-1100-411.26-02 POSTAGE - - - 1,376 2 100 100 X 101-1100-411.26-03 PRINTING/FORMS 267 - 71 68 130 400 400 X 101-1100-411.26-17 CATERING/SPECIAL CIRCUM 1,639 2,947 4,074 5,569 7,560 8,000 9,500 X 101-1100-411.26-23 FURNITURE/FIXTURES - - - - 9,660 - - X 101-1100-411.26-32 DATA PROCESSING SOFTWARE - - - - - - - X 101-1100-411.26-33 DATA PROCESSING EQUIPMENT 1,636 365 2,041 - - - 1,500 X 101-1100-411.26-46 COMMUNICATION EQUIPMENT - - - - - - - X 101-1100-411.27-04 EDUCATION/TRAINING - 1,464 6,813 9,323 12,380 20,000 20,000 X 101-1100-411.27-05 MEMBER DUES/SUBSCRIPTIONS 12,700 14,813 15,664 11,339 12,383 31,000 14,000 X 101-1100-411.27-06 EMPLOYEE RECOGNITION 1,616 - 550 90 7,898 1,000 3,000 X 101-1100-411.27-07 MILEAGE REIMBURSEMENT 258 337 662 1,629 1,343 2,700 2,880 X 101-1100-411.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 101-1100-411.28-01 TELEPHONE - - - - - - - X 101-1100-411.29-05 ECONOMIC DEVELOPMENT 14,000 - 34,000 - - 14,000 14,000 X 101-1100-411.29-40 PUBLIC ACADEMIES/AWARDS - - - - - - - X 101-1100-411.33-31 FURNITURE/FIXTURES - - - - - - - X 101-1100-411.33-36 COMMUNICATION EQUIPMENT - - - - - - - X 101-1100-411.60-01 CONTINGENCIES 668 1,132 5,285 7,200 9,360 10,000 10,000 X 101-1190-419.11-01 SUPERVISORS 127,194 134,119 144,616 166,117 181,170 179,301 195,861 X 101-1190-419.11-02 REGULAR STAFF 41,979 46,423 46,958 46,542 60,056 49,087 52,593 X 101-1190-419.11-04 STAFF OVERTIME 108 - - - - - - X 101-1190-419.13-01 CELL PHONE 784 768 768 768 768 768 768 X 101-1190-419.13-03 VEHICLE ALLOWANCE 1,960 1,920 1,920 1,920 1,920 1,920 1,920 X 101-1190-419.14-11 MEDICAL INSURANCE 13,609 13,519 13,994 14,409 20,291 18,385 19,304 X 101-1190-419.14-12 LIFE INSURANCE 198 194 201 151 101 422 422 X 101-1190-419.14-14 EMPLOYEE ASSISTANCE PROG 89 88 88 89 103 96 96 X 101-1190-419.14-15 DENTAL INSURANCE 777 772 607 582 717 640 644 X 101-1190-419.14-16 VISION INSURANCE 184 182 182 175 205 192 211 X 101-1190-419.14-17 MASA 116 127 115 - 273 176 176 X 101-1190-419.14-18 TELEPHONE DOC 83 85 85 97 108 91 91 X 101-1190-419.14-21 TAXES/FICA-MEDICARE 12,221 12,521 12,952 13,887 15,613 13,741 14,249 X 101-1190-419.14-32 RETIREMENT/PERA 27,730 29,812 32,448 36,779 41,386 35,355 39,680 X 101-1190-419.14-41 WORKERS' COMPENSATION 231 896 203 225 189 182 218 X 101-1190-419.14-59 OTHER BENEFIT COSTS - - - - - - - X 101-1190-419.21-01 PROPERTY - - - - - - - X 101-1190-419.21-02 LIABILITY 537 1,035 - 940 1,175 911 1,398 X 101-1190-419.21-50 UNEMPLOYMENT - - - - - - - X 101-1190-419.22-07 RECORDING FEES - - - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-1190-419.22-08 LEGAL 24,353 41,601 18,948 15,114 14,350 60,000 140,000 X 101-1190-419.22-09 INFO TECHNOLOGY SERVICES 8,522 7,980 7,613 7,614 7,637 9,351 8,107 X 101-1190-419.22-13 CONTRACT/SKILLED SERVICES - 19,523 16,500 18,000 18,036 18,300 21,900 X 101-1190-419.22-98 OTHER 574 625 749 1,840 718 5,000 5,000 X 101-1190-419.23-01 PUBLICATION FEES - - - - - - - X 101-1190-419.25-01 MAINTENANCE CONTRACTS 448 287 360 491 253 250 249 X 101-1190-419.25-95 FACILITY ALLOCATION - - - - - 34,460 6,632 X 101-1190-419.26-01 OFFICE SUPPLIES 251 22 447 53 128 3,000 3,000 X 101-1190-419.26-02 POSTAGE - 2 1 1 107 200 200 X 101-1190-419.26-03 PRINTING/FORMS - - - - - - - X 101-1190-419.26-04 FREIGHT/SHIPPING - - - - - - - X 101-1190-419.26-11 POLICE EQUIPMENT & SUPPLY - - - - - - - X 101-1190-419.26-17 CATERING/SPEC CIRCUMSTANC - - - 143 175 1,000 1,000 X 101-1190-419.26-23 FURNITURE/FIXTURES - - - - - 2,000 2,000 X 101-1190-419.26-32 DATA PROCESSING SOFTWARE - - - - - - - X 101-1190-419.26-33 DATA PROCESSING EQUIPMENT - - - - - - - X 101-1190-419.27-04 EDUCATION/TRAINING 3,042 1,774 2,023 2,759 2,801 12,000 3,000 X 101-1190-419.27-05 MEMBER DUES/SUBSCRIPTIONS 5,220 6,438 6,370 6,390 6,619 7,000 7,000 X 101-1190-419.27-06 EMPLOYEE RECOGNITION 162 151 160 87 - 160 160 X 101-1190-419.27-07 MILEAGE REIMBURSEMENT - - - - - 100 100 X 101-1190-419.27-15 TEAM BUILDING EXP - 16 - - - - - X 101-1190-419.27-21 EMPLOYEE RECRUITMENT - - - 40 - - - X 101-1190-419.28-01 TELEPHONE - - - - - - - X 101-1190-419.29-07 UNCOLLECTIBLE ACCOUNTS - - - - - - - X 101-1190-419.32-22 BUILDING REMODELING - - - - - - - X 101-1190-419.33-31 FURNITURE/FIXTURES - - - - - - - R 101-1200-351.10-00 COURT FINES (2,380) (2,810) (2,225) (1,705) (1,850) (2,000) (2,000) R 101-1200-380.20-00 OTHER - - - - - - - X 101-1200-412.11-01 SUPERVISORS - - - - - - - X 101-1200-412.11-02 REGULAR STAFF 28,394 25,730 23,809 10,937 - - - X 101-1200-412.11-04 STAFF OVERTIME 35 - - - - - - X 101-1200-412.14-11 MEDICAL INSURANCE 11,584 11,584 12,045 5,214 - - - X 101-1200-412.14-12 LIFE INSURANCE 61 61 63 32 - - - X 101-1200-412.14-14 EMPLOYEE ASSISTANCE PROG 27 27 27 14 - - - X 101-1200-412.14-15 DENTAL INSURANCE 704 713 561 280 - - - X 101-1200-412.14-16 VISION INSURANCE 123 123 123 61 - - - X 101-1200-412.14-17 MASA 29 40 36 - - - - X 101-1200-412.14-18 TELEPHONE DOC 25 27 27 15 - - - X 101-1200-412.14-21 TAXES/FICA-MEDICARE 1,887 1,710 1,546 724 - - - X 101-1200-412.14-32 RETIREMENT/PERA 3,494 3,066 2,930 1,396 - - - X 101-1200-412.14-41 WORKERS' COMPENSATION 34 138 25 12 - - - X 101-1200-412.14-59 OTHER BENEFIT COSTS - - - - - - - X 101-1200-412.21-02 LIABILITY 231 324 347 215 268 212 248 X 101-1200-412.21-50 UNEMPLOYMENT - - - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-1200-412.22-08 LEGAL - - 488 - - 2,000 - X 101-1200-412.22-13 CONTRACT LABOR 20,475 20,400 22,800 24,500 24,500 26,000 26,000 X 101-1200-412.22-98 OTHER 199 102 226 204 505 250 250 X 101-1200-412.26-01 OFFICE SUPPLIES 448 44 194 62 15 300 200 X 101-1200-412.26-02 POSTAGE 7 19 18 - 8 100 100 X 101-1200-412.26-03 PRINTING/FORMS - - - - - 100 50 X 101-1200-412.26-17 CATERING/SPECIAL CIRCUM 100 - 135 141 142 300 200 X 101-1200-412.26-23 FURNITURE/FIXTURES 238 - - - - - - X 101-1200-412.26-33 DATA PROCESSING EQUIPMENT - - 1,094 - - - 1,500 X 101-1200-412.27-04 EDUCATION/TRAINING - - 788 200 120 5,700 3,500 X 101-1200-412.27-05 MEMBER DUES/SUBSCRIPTIONS 44 54 - 100 - 100 100 X 101-1200-412.27-06 EMPLOYEE RECOGNITION 40 40 - 40 - 40 - X 101-1200-412.27-15 TEAM BUILDING EXP - - - - - - - X 101-1200-412.27-21 EMPLOYEE RECRUITMENT - - - - - - - R 101-1300-333.00-00 FEDERAL GRANT - - - - - - - R 101-1300-334.20-00 OPERATING GRANT (2,535) - - - - - - R 101-1300-343.40-00 OTHER - - - - - - - R 101-1300-365.20-00 DONATIONS - - - - - - - R 101-1300-380.20-00 OTHER - - - (500) - - - R 101-1300-380.30-00 SALES OF FIXED ASSETS - - - - - - - X 101-1300-413.11-01 SUPERVISORS 58,665 61,268 62,714 69,769 86,379 142,513 149,473 X 101-1300-413.11-02 REGULAR STAFF 101,889 107,638 111,139 125,196 136,745 76,624 80,492 X 101-1300-413.11-04 STAFF OVERTIME 2,488 794 - - - - - X 101-1300-413.13-01 CELL PHONE 866 866 866 1,231 1,289 1,231 1,231 X 101-1300-413.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-1300-413.14-11 MEDICAL INSURANCE 21,106 21,590 22,445 21,638 21,718 21,384 22,453 X 101-1300-413.14-12 LIFE INSURANCE 180 184 191 192 199 401 401 X 101-1300-413.14-14 EMPLOYEE ASSISTANCE PROG 82 63 84 84 90 91 91 X 101-1300-413.14-15 DENTAL INSURANCE 1,209 1,267 997 1,117 1,222 1,203 1,448 X 101-1300-413.14-16 VISION INSURANCE 223 230 230 232 231 287 316 X 101-1300-413.14-17 MASA 102 113 109 - 242 167 167 X 101-1300-413.14-18 TELEPHONE DOC 56 61 79 91 95 87 87 X 101-1300-413.14-21 TAXES/FICA-MEDICARE 11,660 12,148 12,447 13,998 15,947 16,858 17,687 X 101-1300-413.14-31 RETIREMENT/ICMA 401(A) 5,753 6,523 6,955 8,179 15,467 9,712 10,431 X 101-1300-413.14-32 RETIREMENT/PERA 17,882 18,363 19,274 22,150 25,589 24,005 26,098 X 101-1300-413.14-35 RETIREMENT/ F.P.P.A - - - - - - - X 101-1300-413.14-41 WORKERS' COMPENSATION 199 862 185 206 169 174 201 X 101-1300-413.14-59 OTHER BENEFIT COSTS - - - - - - - X 101-1300-413.21-01 PROPERTY - - - - - - 63 X 101-1300-413.21-02 LIABILITY 1,064 1,454 1,556 1,009 1,260 1,022 1,716 X 101-1300-413.21-50 UNEMPLOYMENT - - - - - - - X 101-1300-413.22-02 ENGINEERING - - - - - - - X 101-1300-413.22-07 RECORDING FEES - - - - - - - X 101-1300-413.22-08 LEGAL - - - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-1300-413.22-09 INFO TECHNOLOGY SERVICES 25,566 23,939 26,646 26,650 26,730 32,729 24,320 X 101-1300-413.22-26 INSURANCE CLAIMS - - - - - - - X 101-1300-413.22-84 WORKFORCE HOUSING VERIFIC - - - - - - - X 101-1300-413.22-98 OTHER 1,559 39,210 14,215 1,957 16,287 18,524 6,994 X 101-1300-413.23-01 PUBLICATION FEES 23,238 22,365 28,719 25,922 14,674 48,250 48,000 X 101-1300-413.23-03 ADVERTISING PRODUCTION 143 - - - - - - X 101-1300-413.24-01 EQUIPMENT - - - - - - - X 101-1300-413.24-03 LEASE - - - - - - - X 101-1300-413.25-01 MAINTENANCE CONTRACTS 4,227 2,949 2,781 2,867 2,196 5,013 3,000 X 101-1300-413.25-09 VEHICLE REPAIRS-FLEET SHP - - 677 - - - - X 101-1300-413.25-10 PARTS/MATERIAL-FLEET SHOP - - - - - - - X 101-1300-413.25-44 FUTURE VEHICLE PURCHASE - 1,428 1,428 1,428 1,428 1,428 1,428 X 101-1300-413.25-95 FACILITY ALLOCATION - - - - - 81,175 14,419 X 101-1300-413.25-98 OTHER EQUIPMENT/MACHINERY - - - - - - - X 101-1300-413.26-01 OFFICE SUPPLIES 325 257 1,741 1,578 1,025 1,000 1,000 X 101-1300-413.26-02 POSTAGE 4,664 2,405 2,454 3 42 3,000 500 X 101-1300-413.26-03 PRINTING/FORMS - 71 - 43 97 - - X 101-1300-413.26-04 FREIGHT/SHIPPING - - - - - - - X 101-1300-413.26-17 CATERING/SPEC CIRCUMSTANC 1,315 787 7,385 5,851 5,989 9,000 6,000 X 101-1300-413.26-23 FURNITURE/FIXTURES 605 1,329 - - - - - X 101-1300-413.26-32 DATA PROCESSING SOFTWARE 377 220 - - - - - X 101-1300-413.26-33 DATA PROCESSING EQUIPMENT 1,904 1,577 275 750 - - - X 101-1300-413.26-42 OFFICE EQUIPMENT - - - - - - - X 101-1300-413.26-74 COVID TESTING SUPPLIES 1,016 1,829 - - - - - X 101-1300-413.26-90 BAG FEE SUPPLIES/EDUCATION MATERIALS - - - 13,680 18,428 47,573 18,000 X 101-1300-413.27-02 UNIFORM ALLOWANCE - - - - - - - X 101-1300-413.27-04 EDUCATION/TRAINING 9,038 1,692 3,929 8,099 10,793 15,000 12,000 X 101-1300-413.27-05 MEMBER DUES/SUBSCRIPTIONS 9,201 10,042 11,758 8,316 8,348 10,000 10,000 X 101-1300-413.27-06 EMPLOYEE RECOGNITION 2,063 2,902 5,904 19,150 19,967 26,480 26,630 X 101-1300-413.27-07 MILEAGE REIMBURSEMENT 66 76 72 20 58 500 500 X 101-1300-413.27-15 TEAM BUILDING EXP - - - - - - - X 101-1300-413.27-21 EMPLOYEE RECRUITMENT 5,414 1,038 - 7,053 18,530 - - X 101-1300-413.27-30 VOLUNTEER RECOGNITION - - - - - 100 100 X 101-1300-413.28-01 TELEPHONE 589 480 480 480 480 - - X 101-1300-413.29-22 MARKETING EXPENSE - - - - - - - X 101-1300-413.29-33 CENTENNIAL CELEBRATION - - - - - - - X 101-1300-413.29-34 PIKAS IN THE PARK - - - - - - - X 101-1300-413.29-84 ENVIRON SUSTAINABILITY - - - - - - - X 101-1300-413.31-13 LAND IMPROVEMENTS 32,111 - - - - - - X 101-1300-413.33-31 FURNITURE/FIXTURES - - - - - - - X 101-1300-413.33-32 OFFICE EQUIPMENT - - - - - - - X 101-1300-413.33-33 DATA PROCESSING EQUIPMENT - - - - - - - R 101-1400-321.11-00 LIQUOR OCCUPATION (59,708) (12,204) (78,328) (76,867) (71,527) (65,000) (65,000) R 101-1400-321.12-00 GENERAL OCCUPATION LIC. (232,134) (239,739) (255,835) (270,600) (288,135) (260,800) (262,200) Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended R 101-1400-321.19-00 MISC. LIQUOR FEE - - - - - - - R 101-1400-333.00-00 FEDERAL GRANT - - - - - - - R 101-1400-334.20-00 OPERATING GRANT - - - - - - - R 101-1400-341.22-04 ACCOUNTING SERVICES - - - - - - - R 101-1400-380.20-00 OTHER (1,269) (105) (1,092) (296) (90) - - X 101-1400-414.11-01 SUPERVISORS 44,775 47,646 47,442 53,189 56,301 57,136 59,544 X 101-1400-414.11-02 REGULAR STAFF 68,010 68,998 66,625 62,103 96,110 71,723 75,216 X 101-1400-414.11-03 SEASONAL STAFF - - - - - - - X 101-1400-414.11-04 STAFF OVERTIME 1,403 1,555 1,690 2,665 6,231 5,000 5,000 X 101-1400-414.13-01 CELL PHONE 365 365 365 365 365 365 365 X 101-1400-414.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-1400-414.14-11 MEDICAL INSURANCE 21,401 21,050 21,727 16,923 27,515 20,935 34,176 X 101-1400-414.14-12 LIFE INSURANCE 201 198 206 177 236 401 401 X 101-1400-414.14-14 EMPLOYEE ASSISTANCE PROG 92 90 90 91 113 91 91 X 101-1400-414.14-15 DENTAL INSURANCE 1,749 1,993 1,558 1,333 1,776 1,500 2,284 X 101-1400-414.14-16 VISION INSURANCE 339 355 353 307 393 340 432 X 101-1400-414.14-17 MASA 116 130 118 - 301 167 167 X 101-1400-414.14-18 TELEPHONE DOC 85 88 88 99 120 87 87 X 101-1400-414.14-21 TAXES/FICA-MEDICARE 8,323 8,673 8,398 9,120 11,723 10,268 10,720 X 101-1400-414.14-32 RETIREMENT/PERA 15,290 15,705 15,888 17,618 22,854 20,536 22,140 X 101-1400-414.14-41 WORKERS' COMPENSATION 39 578 122 129 125 102 117 X 101-1400-414.14-59 OTHER BENEFITS - - - - - - - X 101-1400-414.21-01 PROPERTY 72 62 64 62 81 89 149 X 101-1400-414.21-02 LIABILITY 1,440 1,920 2,055 969 1,210 939 1,541 X 101-1400-414.21-50 UNEMPLOYMENT - - - - - - - X 101-1400-414.22-07 RECORDING FEES 489 - 540 - (243) - - X 101-1400-414.22-08 LEGAL - - - - - - - X 101-1400-414.22-09 INFO TECHNOLOGY SERVICES 25,566 19,949 19,033 19,036 22,911 28,054 8,107 X 101-1400-414.22-13 CONTRACT/SKILLED SERVICES 381 - - - - - - X 101-1400-414.22-98 OTHER 57,838 29,476 85,463 37,347 139,416 157,487 98,562 X 101-1400-414.23-01 PUBLICATION FEES 3,208 3,340 878 250 24 500 500 X 101-1400-414.25-01 MAINTENANCE CONTRACTS 28,191 28,290 16,898 15,383 15,466 17,183 18,581 X 101-1400-414.25-95 FACILITY ALLOCATION - - - - - 67,197 12,689 X 101-1400-414.26-01 OFFICE SUPPLIES 1,542 908 1,451 1,571 1,940 2,000 2,000 X 101-1400-414.26-02 POSTAGE 437 351 285 219 184 300 300 X 101-1400-414.26-03 PRINTING/FORMS - 37 - 82 - 200 200 X 101-1400-414.26-04 FREIGHT/SHIPPING - - - - 57 - - X 101-1400-414.26-17 CATERING/SPEC CIRCUMSTANC 296 6 374 299 457 1,000 1,000 X 101-1400-414.26-23 FURNITURE/FIXTURES 714 - - 2,057 372 5,669 1,600 X 101-1400-414.26-32 DATA PROCESSING SOFTWARE - 705 204 - - - 500 X 101-1400-414.26-33 DATA PROCESSING EQUIPMENT - 1,515 1,222 - - - - X 101-1400-414.26-42 OFFICE EQUIPMENT - - - - - - - X 101-1400-414.27-04 EDUCATION/TRAINING 4,989 6,709 9,364 11,935 6,799 12,000 9,900 X 101-1400-414.27-05 MEMBER DUES/SUBSCRIPTIONS 975 844 888 760 940 1,880 1,900 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-1400-414.27-06 EMPLOYEE RECOGNITION 200 316 203 200 353 280 320 X 101-1400-414.27-07 MILEAGE REIMBURSEMENT 69 - 71 149 503 500 500 X 101-1400-414.27-15 TEAM BUILDING EXP - - - - - - - X 101-1400-414.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 101-1400-414.28-01 TELEPHONE - - - - - - - X 101-1400-414.37-01 SOFTWARE - - - - - - - R 101-1500-333.00-00 FEDERAL GRANT - (690) - - - - - R 101-1500-334.20-00 OPERATING GRANT - - - - - - - R 101-1500-341.22-04 ACCOUNTING SERVICES (4,644) - - - - - - R 101-1500-380.20-00 OTHER (1) (1) (16) (57) (1) - - X 101-1500-415.11-01 SUPERVISORS 132,204 138,574 139,975 171,677 201,838 239,930 263,738 X 101-1500-415.11-02 REGULAR STAFF 170,433 188,077 192,688 211,810 223,314 261,458 228,125 X 101-1500-415.11-03 SEASONAL STAFF - - - - - - - X 101-1500-415.11-04 STAFF OVERTIME 9,485 8,677 12,553 13,608 17,553 10,000 10,000 X 101-1500-415.13-01 CELL PHONE - - - 96 240 - 634 X 101-1500-415.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-1500-415.14-11 MEDICAL INSURANCE 54,215 49,636 52,914 61,094 71,068 105,038 77,197 X 101-1500-415.14-12 LIFE INSURANCE 410 466 623 510 1,576 1,373 1,241 X 101-1500-415.14-14 EMPLOYEE ASSISTANCE PROG 239 234 221 258 242 312 282 X 101-1500-415.14-15 DENTAL INSURANCE 5,265 5,675 4,558 4,745 7,061 6,150 6,402 X 101-1500-415.14-16 VISION INSURANCE 940 990 967 1,042 1,288 1,058 1,073 X 101-1500-415.14-17 MASA 306 333 302 - 665 572 517 X 101-1500-415.14-18 TELEPHONE DOC 213 227 211 208 269 296 268 X 101-1500-415.14-21 TAXES/FICA-MEDICARE 23,135 25,065 25,479 29,592 32,946 39,121 38,441 X 101-1500-415.14-31 RETIREMENT/ICMA 401(A) - - (465) - - - 17,097 X 101-1500-415.14-32 RETIREMENT/PERA 42,317 46,990 48,196 57,477 64,372 78,242 62,298 X 101-1500-415.14-41 WORKERS' COMPENSATION 372 1,564 361 414 342 395 427 X 101-1500-415.14-59 OTHER BENEFIT COSTS - 76 (722) (663) 139 - - x 101-1500-415.14-99 SALARY CAPITAL CONTRA ACT - - - - (65,295) (161,792) (106,990) X 101-1500-415.21-01 PROPERTY - - - - - - 109 X 101-1500-415.21-02 LIABILITY 1,555 2,161 2,313 1,813 2,264 1,760 2,573 X 101-1500-415.21-50 UNEMPLOYMENT - - - - 13,860 - - X 101-1500-415.22-01 AUDITING 18,373 27,350 23,075 23,900 35,100 35,000 30,000 X 101-1500-415.22-08 LEGAL - - - - - - - X 101-1500-415.22-09 INFO TECHNOLOGY SERVICES 46,872 43,887 60,905 60,915 61,097 84,161 60,799 X 101-1500-415.22-10 BANK SERVICE 1,114 (9) 1,703 1,752 1,518 1,000 1,500 X 101-1500-415.22-11 COUNTY TREASURER (2%) 8,758 7,978 9,265 9,125 9,152 10,000 10,000 X 101-1500-415.22-13 CONTRACT/SKILLED SERVICES - - - - - - - X 101-1500-415.22-21 COUNTY VEH LICENSING (5%) 16,783 21,709 19,254 22,592 20,708 20,000 22,000 X 101-1500-415.22-95 INVESTMENT SERVICE FEES - - - - - - - X 101-1500-415.22-98 OTHER 5,949 8,957 11,737 8,922 7,295 9,700 7,200 X 101-1500-415.23-01 PUBLICATION FEES 1,584 1,863 547 - 48 - - X 101-1500-415.25-01 MAINTENANCE CONTRACTS 1,993 1,052 1,100 1,196 928 9,583 1,579 X 101-1500-415.25-95 FACILITY ALLOCATION - - - - - 84,066 42,247 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-1500-415.26-01 OFFICE SUPPLIES 344 4,445 3,885 6,273 5,622 7,000 7,000 X 101-1500-415.26-02 POSTAGE 2,413 8,045 5,499 6,735 7,575 7,000 8,000 X 101-1500-415.26-03 PRINTING/FORMS 3,095 2,515 3,720 2,046 3,955 3,000 2,500 X 101-1500-415.26-04 FREIGHT/SHIPPING - - - - - - - X 101-1500-415.26-11 POLICE EQUIPMENT & SUPPLY - - - (10,261) - - - X 101-1500-415.26-17 CATERING/SPEC CIRCUMSTANC 55 167 299 283 466 600 700 X 101-1500-415.26-23 FURNITURE/FIXTURES - 435 - 456 - - - X 101-1500-415.26-32 DATA PROCESSING SOFTWARE - 3,408 2,120 1,460 1,010 1,000 1,000 X 101-1500-415.26-33 DATA PROCESSING EQUIPMENT 2,683 1,040 8 42 - - - X 101-1500-415.27-04 EDUCATION/TRAINING 839 309 689 1,571 350 2,000 1,500 X 101-1500-415.27-05 MEMBER DUES/SUBSCRIPTIONS 711 803 2,312 1,675 650 1,555 1,000 X 101-1500-415.27-06 EMPLOYEE RECOGNITION 192 1,093 640 705 607 660 660 X 101-1500-415.27-07 MILEAGE REIMBURSEMENT 58 - - - - - - X 101-1500-415.27-15 TEAM BUILDING EXP - - 223 - - - - X 101-1500-415.27-21 EMPLOYEE RECRUITMENT - 113 - 3,393 150 - - X 101-1500-415.28-01 TELEPHONE - - - - - - - X 101-1500-415.29-07 UNCOLLECTIBLE ACCOUNTS - - - - - - - X 101-1500-415.37-01 CAPITAL-INTANGIBLE / SOFTWARE - - - 9,500 - - - X 101-1500-415.41-05 SUBSCRIPTION FINANCING / PRINCIPAL - - - - - - - R 101-1600-321.12-00 GENERAL OCCUPATION LIC. - - - - - - - R 101-1600-333.00-00 FEDERAL GRANT - - - - - - - R 101-1600-334.20-00 OPERATING GRANT - (83,718) (69,964) (4,128) - - - R 101-1600-338.60-00 LARIMER COUNTY IGA (22,272) - - - - - - R 101-1600-341.30-00 APPLICATION FEES-INSIDE (39,488) (32,207) (47,420) (46,490) (38,700) (44,000) (20,000) R 101-1600-341.35-00 APPLICATION FEES-OUTSIDE (8,412) - - - - - - R 101-1600-341.37-00 GUARANTEE RELEASE FEES - - - - - - - R 101-1600-341.90-00 ARCHITECTURAL REVIEW COMM - - - - - - - R 101-1600-365.19-00 NON-PROFIT/COMM FOUNDATIO - - - - - - - R 101-1600-380.20-00 OTHER (17,246) (6,990) (3,370) (3,100) (700) (1,500) (1,500) R 101-1600-380.30-00 SALES OF FIXED ASSETS - - - - - - - X 101-1600-416.11-01 SUPERVISORS 97,956 127,556 98,975 84,136 109,336 115,823 120,497 X 101-1600-416.11-02 REGULAR STAFF 180,942 220,072 211,214 250,069 276,322 302,341 325,662 X 101-1600-416.11-03 SEASONAL STAFF - - - - - - - X 101-1600-416.11-04 STAFF OVERTIME 255 229 449 856 - 1,000 1,000 X 101-1600-416.13-01 CELL PHONE 270 503 720 540 720 720 720 X 101-1600-416.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-1600-416.14-11 MEDICAL INSURANCE 47,842 53,287 47,158 63,095 98,338 105,515 132,795 X 101-1600-416.14-12 LIFE INSURANCE 401 519 492 501 538 1,188 1,188 X 101-1600-416.14-14 EMPLOYEE ASSISTANCE PROG 201 243 223 227 247 270 270 X 101-1600-416.14-15 DENTAL INSURANCE 3,154 3,438 2,817 3,768 5,128 5,322 6,762 X 101-1600-416.14-16 VISION INSURANCE 502 688 687 859 1,070 1,162 1,278 X 101-1600-416.14-17 MASA 393 357 378 - 668 495 495 X 101-1600-416.14-18 TELEPHONE DOC 187 237 214 249 260 257 257 X 101-1600-416.14-21 TAXES/FICA-MEDICARE 20,827 26,258 23,194 24,828 28,403 32,121 34,263 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-1600-416.14-31 RETIREMENT/ICMA 401(A) - - - - - - - X 101-1600-416.14-32 RETIREMENT/PERA 38,175 47,964 43,984 48,354 55,436 64,242 70,765 X 101-1600-416.14-41 WORKERS' COMPENSATION 3,909 4,830 3,977 3,875 2,387 4,286 494 X 101-1600-416.14-59 EMPLOYER BENEFITS / OTHER BENEFITS - 1,485 - - - - - X 101-1600-416.21-01 PROPERTY - - - - - - 133 X 101-1600-416.21-02 LIABILITY 3,617 4,773 5,110 2,673 3,339 2,139 7,094 X 101-1600-416.22-03 PLANNING 41,153 2,500 - - - - - X 101-1600-416.22-08 LEGAL 100 - - - - - - X 101-1600-416.22-09 INFO TECHNOLOGY SERVICES 29,827 27,928 26,646 26,650 26,730 32,729 12,160 X 101-1600-416.22-13 CONTRACT/SKILLED SERVICES 72,672 154,140 158,728 61,163 - 400,000 10,000 X 101-1600-416.22-24 GIS 5,036 4,159 2,329 1,781 2,440 5,000 2,000 X 101-1600-416.22-26 INSURANCE CLAIMS - - - - - - 5,000 X 101-1600-416.22-35 APPLICATION PUBLICATIONS 789 596 528 946 461 1,000 1,000 X 101-1600-416.22-98 OTHER 1,624 5,353 2,079 2,654 1,216 3,000 1,000 X 101-1600-416.23-01 PUBLICATION FEES - - 230 100 - 3,500 3,500 X 101-1600-416.24-03 LEASE 1,417 1,417 1,417 1,637 1,377 1,500 1,500 X 101-1600-416.25-01 MAINTENANCE CONTRACTS 972 1,517 1,784 1,480 1,097 4,083 5,479 X 101-1600-416.25-02 BUILDINGS - - - - - - - X 101-1600-416.25-09 VEHICLE REPAIRS-FLEET SHP - - 2,053 3,011 931 - 570 X 101-1600-416.25-10 PARTS/MATERIAL-FLEET SHOP - - - - - 1,000 1,000 X 101-1600-416.25-44 FUTURE VEHICLE PURCHASE 2,501 2,728 2,728 2,728 2,728 2,728 2,728 X 101-1600-416.25-95 FACILITY ALLOCATION - - - - - 98,406 18,023 X 101-1600-416.25-98 OTHER EQUIPMENT/MACHINERY - - - - - - - X 101-1600-416.26-01 OFFICE SUPPLIES 1,286 493 941 722 1,579 1,400 1,400 X 101-1600-416.26-02 POSTAGE 1,013 440 626 507 622 1,200 1,200 X 101-1600-416.26-03 PRINTING/FORMS - 303 126 1,021 385 500 500 X 101-1600-416.26-04 FREIGHT/SHIPPING - - - - - - - X 101-1600-416.26-10 LAWN - - - - - - - X 101-1600-416.26-17 CATERING/SPEC CIRCUMSTANC 406 1,032 2,350 1,627 1,272 2,000 2,000 X 101-1600-416.26-23 FURNITURE/FIXTURES - - 300 556 900 2,250 1,000 X 101-1600-416.26-32 DATA PROCESSING SOFTWARE 965 2,921 220 900 - 2,000 1,000 X 101-1600-416.26-33 DATA PROCESSING EQUIPMENT 1,261 220 1,034 88 - 3,000 1,000 X 101-1600-416.26-38 FLOOD RESTORATION/RECLAMA - - - - - - - X 101-1600-416.26-39 FUEL & OIL - - 86 - - 856 500 X 101-1600-416.26-47 CODE BOOKS - - - - - - - X 101-1600-416.27-02 UNIFORM ALLOWANCE - - - - 323 500 500 X 101-1600-416.27-04 EDUCATION/TRAINING 1,184 1,096 5,932 2,061 3,892 10,000 7,500 X 101-1600-416.27-05 MEMBER DUES/SUBSCRIPTIONS 3,024 1,323 1,562 2,429 2,402 4,000 3,000 X 101-1600-416.27-06 EMPLOYEE RECOGNITION 322 493 238 377 503 600 600 X 101-1600-416.27-07 MILEAGE REIMBURSEMENT 51 - - 108 - 400 400 X 101-1600-416.27-15 TEAM BUILDING EXP - - - - - 500 500 X 101-1600-416.27-21 EMPLOYEE RECRUITMENT - - - 9,693 1,500 300 300 X 101-1600-416.27-30 VOLUNTEER RECOGNITION - - - - - 1,000 1,000 X 101-1600-416.28-01 TELEPHONE - - - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-1600-416.29-05 ECONOMIC DEVELOPMENT - - - - - - - X 101-1600-416.29-06 INTEREST ON DEPOSITS 1,354 105 129 22 56,088 8,700 40,000 X 101-1600-416.29-98 MISCELLANEOUS - - - - - - - X 101-1600-416.33-31 FURNITURE/FIXTURES - - - - - - - X 101-1600-416.33-32 OFFICE EQUIPMENT - - - - - - - X 101-1600-416.33-33 DATA PROCESSING EQUIPMENT - - - - - - - R 101-1700-333.00-00 FEDERAL GRANT - - - - - - - R 101-1700-334.20-00 OPERATING GRANT - - - - - - - R 101-1700-363.10-00 LAND - - - - - - - R 101-1700-363.20-00 BUILDINGS (163,065) (47,408) (25,935) (24,978) (51,180) - - R 101-1700-363.20-96 BUILDINGS / INTERFUND ALLOCATIONS - - (17,528) (17,528) (17,528) - - R 101-1700-380.20-00 OTHER (18) (94) - - - - - R 101-1700-380.30-00 SALES OF FIXED ASSETS - - - - - - - X 101-1700-417.11-01 SUPERVISORS 13,985 14,431 30,650 78,636 102,693 - - X 101-1700-417.11-02 REGULAR STAFF 130,806 137,868 78,032 57,672 141,400 - - X 101-1700-417.11-04 STAFF OVERTIME 599 697 3,503 19,627 24,048 - - X 101-1700-417.13-01 CELL PHONE 1,876 1,872 1,244 1,632 2,581 - - X 101-1700-417.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-1700-417.14-11 MEDICAL INSURANCE 25,350 24,865 15,924 31,970 75,763 - - X 101-1700-417.14-12 LIFE INSURANCE 233 235 169 237 256 - - X 101-1700-417.14-14 EMPLOYEE ASSISTANCE PROG 114 112 76 99 159 - - X 101-1700-417.14-15 DENTAL INSURANCE 1,968 1,943 835 1,907 3,118 - - X 101-1700-417.14-16 VISION INSURANCE 374 366 209 418 652 - - X 101-1700-417.14-17 MASA 146 162 148 - 454 - - X 101-1700-417.14-18 TELEPHONE DOC 105 108 74 108 167 - - X 101-1700-417.14-21 TAXES/FICA-MEDICARE 10,960 11,562 8,493 11,486 19,478 - - X 101-1700-417.14-31 RETIREMENT/ICMA 401(A) 1,965 2,066 2,170 2,464 1,347 - - X 101-1700-417.14-32 RETIREMENT/PERA 18,594 19,567 14,477 20,404 36,911 - - X 101-1700-417.14-41 WORKERS' COMPENSATION 2,331 2,413 1,975 2,910 2,604 - - X 101-1700-417.14-59 OTHER BENEFIT COSTS - - - - - - - X 101-1700-417.21-01 PROPERTY 34,746 35,951 37,504 44,649 54,841 - - X 101-1700-417.21-02 LIABILITY 2,968 4,165 4,459 3,622 4,591 - - X 101-1700-417.22-02 ENGINEERING - - - - - - - X 101-1700-417.22-08 LEGAL - - - - - - - X 101-1700-417.22-09 INFO TECHNOLOGY SERVICES 8,522 7,980 7,613 7,614 7,637 - - X 101-1700-417.22-24 GIS 309 1,020 2,475 3,958 236 - - X 101-1700-417.22-26 INSURANCE CLAIMS - - - - 10,000 - - X 101-1700-417.22-98 OTHER 496 526 1,320 502 1,057 - - X 101-1700-417.23-01 PUBLICATION FEES 168 - - 1,963 44 - - X 101-1700-417.24-02 REAL PROPERTY 387 574 591 609 627 - - X 101-1700-417.24-03 LEASE - - - - 604 - - X 101-1700-417.24-04 CONF CTR PROPERTY TAX 11,673 - - - - - - X 101-1700-417.25-01 MAINTENANCE CONTRACTS 227,166 253,714 266,517 348,194 72,175 - - X 101-1700-417.25-02 BUILDINGS 85,697 117,823 89,995 197,985 202,994 - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-1700-417.25-04 VEHICLE EQUIPMENT 6 - - 188 - - - X 101-1700-417.25-05 MACHINERY/TOOLS - 262 209 466 64 - - X 101-1700-417.25-09 VEHICLE REPAIRS-FLEET SHP 806 1,538 533 719 1,298 - - X 101-1700-417.25-10 PARTS/MATERIAL-FLEET SHOP - - - 504 2,052 - - X 101-1700-417.25-11 JANITORIAL SERVICES - - - - 279,069 - - X 101-1700-417.25-44 FUTURE VEHICLE PURCHASE 3,720 3,720 3,720 3,720 3,720 - - X 101-1700-417.26-01 OFFICE SUPPLIES 102 380 166 77 87 - - X 101-1700-417.26-04 FREIGHT/SHIPPING - - - - - - - X 101-1700-417.26-05 JANITORIAL 30,383 31,037 34,210 48,904 39,437 - - X 101-1700-417.26-06 MACHINERY/TOOLS - 113 200 - - - - X 101-1700-417.26-13 MEDICAL 94 220 161 533 736 - - X 101-1700-417.26-17 CATERING/SPEC CIRCUMSTANC - 13 274 257 143 - - X 101-1700-417.26-23 FURNITURE/FIXTURES - - - - - - - X 101-1700-417.26-32 DATA PROCESSING SOFTWARE - - - 84 - - - X 101-1700-417.26-33 DATA PROCESSING EQUIPMENT - - 927 - 316 - - X 101-1700-417.26-39 FUEL & OIL 488 693 1,105 2,477 2,242 - - X 101-1700-417.26-67 EMPLOYEE DUTY HOUSING - - - - - - - X 101-1700-417.27-01 PERSONAL SAFETY EQUPMENT 1,418 467 - 175 205 - - X 101-1700-417.27-02 UNIFORM ALLOWANCE 66 183 647 464 - - - X 101-1700-417.27-04 EDUCATION/TRAINING 1,163 553 1,212 15 122 - - X 101-1700-417.27-05 MEMBER DUES/SUBSCRIPTIONS 608 850 777 - 84 - - X 101-1700-417.27-06 EMPLOYEE RECOGNITION 150 159 229 476 160 - - X 101-1700-417.27-15 TEAM BUILDING EXP - - - 40 86 - - X 101-1700-417.27-21 EMPLOYEE RECRUITMENT - - 399 - - - - X 101-1700-417.27-30 VOLUNTEER RECOGNITION - - - - - - - X 101-1700-417.28-01 TELEPHONE 84 - - - - - - X 101-1700-417.28-02 NATURAL GAS 1,794 2,178 3,668 3,312 4,552 - - X 101-1700-417.28-03 ELECTRICAL ENERGY 102,012 102,337 109,996 101,746 97,122 - - X 101-1700-417.28-04 WATER 12,600 14,105 16,891 15,821 15,932 - - X 101-1700-417.28-05 SEWER 19,060 22,153 25,782 26,937 26,653 - - X 101-1700-417.28-06 TRASH DISPOSAL 86,205 88,973 101,179 122,206 134,709 - - X 101-1700-417.32-21 NEW BUILDINGS - - - - - - - X 101-1700-417.32-22 BUILDING REMODELING 223,685 - - - - - - X 101-1700-417.33-31 FURNITURE/FIXTURES - - - - - - - X 101-1700-417.33-32 OFFICE EQUIPMENT - - - - - - - X 101-1700-417.34-42 CAPITAL - VEHICLES / TRUCKS - - - - 20,392 - - X 101-1700-417.37-96 FACILITY/EMPL HSNG RESERV - - - - 35 - - X 101-1700-417.37-99 MAINTENANCE RESERVE - - - - - - - R 101-1800-341.80-00 INS. STOP LOSS - - - - - - - R 101-1800-380.20-00 OTHER (14,332) (13,303) (15,787) (18,344) (22,200) (24,000) (29,000) X 101-1800-418.11-01 SUPERVISORS - - - - - - - X 101-1800-418.11-02 REGULAR STAFF 23,513 26,053 47,072 56,138 48,328 58,111 60,693 X 101-1800-418.11-03 SEASONAL STAFF - - - - - - - X 101-1800-418.11-04 STAFF OVERTIME 428 140 - 19 33 500 - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-1800-418.11-05 SEASONAL OVERTIME - - - - - - - X 101-1800-418.13-01 CELL PHONE - 91 137 137 137 274 137 X 101-1800-418.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-1800-418.14-11 MEDICAL INSURANCE 5,834 6,030 8,822 10,333 10,798 12,651 13,283 X 101-1800-418.14-12 LIFE INSURANCE 42 46 84 96 78 201 201 X 101-1800-418.14-14 EMPLOYEE ASSISTANCE PROG 19 21 37 42 35 46 46 X 101-1800-418.14-15 DENTAL INSURANCE 513 537 534 570 541 602 1,142 X 101-1800-418.14-16 VISION INSURANCE 89 92 126 137 120 144 216 X 101-1800-418.14-17 MASA 29 30 55 - 97 84 84 X 101-1800-418.14-18 TELEPHONE DOC 18 20 35 46 37 43 43 X 101-1800-418.14-21 TAXES/FICA-MEDICARE 1,698 1,876 3,490 4,180 3,590 4,456 4,653 X 101-1800-418.14-31 RETIREMENT/ICMA 401(A) - - - - - - - X 101-1800-418.14-32 RETIREMENT/PERA 2,888 3,274 6,573 8,023 6,901 8,912 9,611 X 101-1800-418.14-35 RETIREMENT/ F.P.P.A - - - - - - - X 101-1800-418.14-41 WORKERS' COMPENSATION 28 123 49 59 37 46 53 X 101-1800-418.14-59 OTHER BENEFITS - - - - - - - X 101-1800-418.14-60 POST EMPLOYMENT INSURANCE 8,400 8,400 1,400 - - 45,062 - X 101-1800-418.14-65 OTHER POSTEMPLOYMENT BENF - - - - - - 51,279 X 101-1800-418.14-75 CHILDCARE ASSISTANCE PROG 29,003 25,000 22,616 24,404 16,945 32,000 44,998 X 101-1800-418.14-80 WELLNESS BENEFIT 3,420 - - 2,295 92 11,400 2,000 X 101-1800-418.21-01 PROPERTY - - - - - - 65 X 101-1800-418.21-02 LIABILITY 562 - - 1,128 1,408 1,044 1,942 X 101-1800-418.21-50 UNEMPLOYMENT - 3,881 - - - - - X 101-1800-418.22-09 INFO TECHNOLOGY SERVICES - 3,990 3,807 3,807 7,637 9,351 8,107 X 101-1800-418.22-26 INSURANCE CLAIMS - - - - - - - X 101-1800-418.22-28 BENEFIT CONSULTANT FEE 31,417 29,750 29,375 26,583 29,242 35,090 38,600 X 101-1800-418.22-90 ACTUARIAL STUDY - 14,000 - 16,500 - 18,000 18,000 X 101-1800-418.22-98 OTHER 18,526 14,774 16,464 22,127 40,777 31,262 39,822 X 101-1800-418.23-01 PUBLICATION FEES 5,822 3,744 4,470 4,992 5,404 5,000 5,500 X 101-1800-418.25-01 MAINTENANCE CONTRACTS 6,500 9,869 7,622 8,083 10,210 83 166 X 101-1800-418.25-02 BUILDINGS - - - - - 81,000 10,350 X 101-1800-418.25-95 FACILITY ALLOCATION - - - - - 25,845 9,084 X 101-1800-418.26-01 OFFICE SUPPLIES 476 724 698 284 133 500 500 X 101-1800-418.26-02 POSTAGE 1 - 25 3 6 50 50 X 101-1800-418.26-03 PRINTING/FORMS 300 37 80 - 50 500 500 X 101-1800-418.26-11 POLICE EQUIPMENT & SUPPLY - - - - - - - X 101-1800-418.26-17 CATERING/SPEC CIRCUMSTANC 177 71 245 224 1,298 3,500 1,300 X 101-1800-418.26-23 FURNITURE/FIXTURES 238 - - - - - - X 101-1800-418.26-32 DATA PROCESSING SOFTWARE - - 204 - - - - X 101-1800-418.26-33 DATA PROCESSING EQUIPMENT - - 1,563 - - - - X 101-1800-418.26-46 COMMUNICATION EQUIPMENT - - - - - - - X 101-1800-418.27-02 UNIFORM ALLOWANCE - - - - - - - X 101-1800-418.27-04 EDUCATION/TRAINING 2,905 62 6,978 1,270 8,138 6,800 12,940 X 101-1800-418.27-05 MEMBER DUES/SUBSCRIPTIONS 7,578 6,600 8,506 9,280 7,350 8,260 9,960 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-1800-418.27-06 EMPLOYEE RECOGNITION 1,161 1,950 631 2,388 803 11,910 4,210 X 101-1800-418.27-07 MILEAGE REIMBURSEMENT - - - - - 150 150 X 101-1800-418.27-11 EMPLOYEE HOME OWNERSHIP 30,324 37,333 23,972 (1,417) 18,333 63,705 79,800 X 101-1800-418.27-15 TEAM BUILDING EXP - - - - - - - X 101-1800-418.27-21 EMPLOYEE RECRUITMENT - - 1,290 300 10,134 14,500 12,500 X 101-1800-418.28-01 TELEPHONE - - - - - - - X 101-1800-418.33-31 FURNITURE/FIXTURES - - - - - - - X 101-1800-418.33-32 OFFICE EQUIPMENT - - - - - - - X 101-1800-418.34-41 AUTOMOBILES - - - - - - - X 101-1800-418.34-42 TRUCKS - - - - - - - R 101-1900-333.00-00 FEDERAL GRANT (452,283) - - - - - - R 101-1900-334.20-00 OPERATING GRANT - (152,771) - - - - - R 101-1900-365.19-00 NON-PROFIT/COMM FOUNDATIO - - - - - - - R 101-1900-380.20-00 OTHER - - - - - - - R 101-1900-385.30-00 LOANS TO OTHER AGENCIES - - - - - - - X 101-1900-419.11-02 REGULAR STAFF - - - 33,320 47,832 - - X 101-1900-419.11-04 PERSONAL SERVICE/SALARIES / STAFF OVE - - - - 230 - - X 101-1900-419.13-01 ADDITIONAL COMPENSATION / CELL PHON - - - 400 640 - - X 101-1900-419.14-11 MEDICAL INSURANCE - - - 3,539 7,515 - - X 101-1900-419.14-12 LIFE INSURANCE - - - 53 84 - - X 101-1900-419.14-14 EMPLOYEE ASSISTANCE PROG - - - 19 38 - - X 101-1900-419.14-15 DENTAL INSURANCE - - - 143 266 - - X 101-1900-419.14-16 VISION INSURANCE - - - 43 76 - - X 101-1900-419.14-17 MASA - - - - 80 - - X 101-1900-419.14-18 TELEPHONE DOC - - - 20 40 - - X 101-1900-419.14-21 TAXES/FICA-MEDICARE - - - 2,251 3,657 - - X 101-1900-419.14-32 RETIREMENT/PERA - - - 4,404 7,168 - - X 101-1900-419.14-41 EMPLOYER BENEFITS / WORKERS' COMPEN - - - 57 512 - - X 101-1900-419.21-50 INSURANCE PREMIUMS / UNEMPLOYMEN - - - - - - - X 101-1900-419.22-13 CONTRACT/SKILLED SERVICES - - - - - - - X 101-1900-419.22-98 OTHER - - - - 160 - - X 101-1900-419.23-01 PUBLICATION FEES - - - - - - - X 101-1900-419.26-32 MATERIALS AND SUPPLIES / DATA PROCES - - - - - - - X 101-1900-419.26-33 MATERIALS AND SUPPLIES / DATA PROCES - - - 1,213 - - - X 101-1900-419.29-50 NOTE RECEIVABLE-EPHA - - - - - - - X 101-1900-419.29-51 NOTE RECEIVABLE-EVFPD - - - - - - - X 101-1900-419.29-75 CHILDCARE ASSISTANCE PROG - - - 17,418 72,480 - - X 101-1900-419.37-97 CHILDCARE RESERVES - - - - - - - X 101-1900-419.91-20 ARTS & EDUCATION - - - 21,000 21,000 21,000 21,000 X 101-1900-419.91-21 CROSSROADS 32,000 32,000 32,000 35,000 35,000 40,000 40,000 X 101-1900-419.91-24 EP NONPROFIT RESOURCE CTR 10,000 10,000 10,000 21,000 25,000 25,000 25,000 X 101-1900-419.91-25 VIA MOBILITY SVCS 35,000 35,000 35,000 36,000 37,000 37,000 37,000 X 101-1900-419.91-26 DAY CARE 10,000 - 10,000 - - - - X 101-1900-419.91-27 SCHOOL DISTRICT - - - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-1900-419.91-28 HOUSING 30,000 30,000 30,000 50,000 - - - X 101-1900-419.91-29 PARTNERS CHALLENGE GRANT - - - - - - - X 101-1900-419.91-30 E.P. LIBRARY DISTRICT - - - - - - - X 101-1900-419.91-31 STATE HISTORIC GRANT EXP. - - - - - - - X 101-1900-419.91-32 PACK - - - - - - - X 101-1900-419.91-33 YOUTH - - - - - - - X 101-1900-419.91-34 FOOD TAX REFUND 7,050 6,700 4,800 5,300 6,717 10,000 8,000 X 101-1900-419.91-35 SALUD FAMILY MED. CENTER 22,000 22,000 22,000 24,000 26,000 30,000 30,000 X 101-1900-419.91-36 EV CRISIS ADVOCATES 16,000 16,000 16,000 20,000 24,000 29,000 29,000 X 101-1900-419.91-37 ESTES VALLEY LAND TRUST - - - - - - - X 101-1900-419.91-38 HUMAN SERVICES - - - - - - - X 101-1900-419.91-39 SISTER CITY PROGRAM - - - 310 310 1,000 1,000 X 101-1900-419.91-40 ECONOMIC DEVELOPMENT CNCL 51,500 51,500 51,500 65,000 65,000 65,000 65,000 X 101-1900-419.91-41 ESTES VALLEY REC & PARK - - - - - - - X 101-1900-419.91-42 EV WATER COALITION 18,000 40,340 18,000 20,000 24,000 25,000 25,000 X 101-1900-419.91-46 EVICS INV IN CHILD SUCCES 35,000 30,000 30,000 40,000 30,000 30,000 30,000 X 101-1900-419.91-47 COMMUNITY INITIATIVE 99,999 26,000 27,875 22,580 35,002 30,000 20,000 X 101-1900-419.91-48 EVENT SPONSORSHIP 3,990 5,616 5,500 5,000 5,500 7,000 - X 101-1900-419.91-50 CHAMBER OF COMMERCE - - - 51 377,500 - - X 101-1900-419.91-51 THUMB OPEN SPACE - - - - - - - X 101-1900-419.91-55 COVID19 ECON ASSISTANCE 380,000 148,712 - - - - - X 101-1900-419.91-89 LARIMER COUNTY 36,520 - - - - - - X 101-1900-419.92-29 EVFPD-GENERAL FUND 847,231 1,172,125 1,267,633 1,279,907 1,240,007 1,279,916 1,279,918 X 101-1900-419.92-32 LOCAL MARKETING DISTRICT - - - - - - - R 101-1945-334.20-00 OPERATING GRANT - - (48,450) (2,550) - - - X 101-1945-419.22-84 WORKFORCE HOUSING VERIFIC - - 10,950 - - - - x 101-1945-419.22-98 OTHER - - 72,507 483 - - - X 101-1945-419.27-11 EMPLOYEE HOME OWNERSHIP - - - - - - - X 101-1945-419.29-80 WORKFORCE HSNG ASSISTANCE - - 17,814 - - - - X 101-1945-419.37-98 WORKFORCE HSNG RESERVES - - - - - - - R 101-2100-322.30-00 BICYCLE - - - - - - - R 101-2100-322.31-00 PARKING PERMITS - - - - - - - R 101-2100-322.60-00 ANIMAL (1,026) (1,141) (1,252) (1,676) (761) (1,000) (750) R 101-2100-333.00-00 FEDERAL GRANT - (36,571) (802) (3,657) (14,364) (4,541) (5,700) R 101-2100-334.20-00 OPERATING GRANT (12,694) (14,916) (18,629) (12,530) (20,225) (59,233) (7,750) R 101-2100-334.30-00 CAPITAL GRANTS - - - - - - - R 101-2100-341.22-13 SECURITY SERVICES-EPPD - (9,330) (16,531) (26,173) (20,745) (20,000) (20,000) R 101-2100-341.60-00 ANIMAL POUND (370) (480) (800) (290) (320) (250) (250) R 101-2100-341.70-00 VIN FEES (1,500) (1,640) (1,080) (700) (995) (700) (700) R 101-2100-351.10-00 COURT FINES (34,904) (32,364) (46,636) (24,780) (25,510) (17,000) (17,000) R 101-2100-351.20-00 PARKING TICKETS - - - - - - - R 101-2100-351.30-00 SURCHARGE - - - - - - - R 101-2100-365.20-00 DONATIONS (6,350) (10,524) (6,551) (6,284) 2,125 (1,000) (1,000) R 101-2100-365.25-00 DONATIONS-PD CANINE UNIT (1,171) (1,100) - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended R 101-2100-380.20-00 OTHER (49,223) (48,902) (85,601) (62,170) (48,296) (58,350) (53,850) R 101-2100-380.30-00 SALES OF FIXED ASSETS - (5,290) - - - - - X 101-2100-421.11-01 SUPERVISORS 153,209 156,129 103,022 248,128 64,271 475,004 500,865 X 101-2100-421.11-02 REGULAR STAFF 1,903,124 2,143,368 2,159,629 2,184,247 2,273,517 2,295,069 2,360,028 X 101-2100-421.11-03 SEASONAL STAFF 57,201 76,280 68,496 80,357 99,742 98,722 100,926 X 101-2100-421.11-04 STAFF OVERTIME 153,887 139,110 206,419 244,385 309,577 216,000 280,000 X 101-2100-421.11-05 SEASONAL OVERTIME 3,125 4,306 3,490 4,045 4,038 4,500 4,500 X 101-2100-421.13-01 CELL PHONE 19,800 20,040 18,336 18,888 19,336 19,272 19,464 X 101-2100-421.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-2100-421.14-11 MEDICAL INSURANCE 270,337 290,132 261,436 306,389 381,527 489,530 503,955 X 101-2100-421.14-12 LIFE INSURANCE 2,545 2,624 2,537 2,480 2,512 6,257 6,310 X 101-2100-421.14-14 EMPLOYEE ASSISTANCE PROG 1,161 1,183 1,113 1,116 1,191 1,422 1,434 X 101-2100-421.14-15 DENTAL INSURANCE 21,301 22,055 13,882 17,620 14,978 21,770 24,328 X 101-2100-421.14-16 VISION INSURANCE 3,977 4,076 3,571 4,190 3,422 4,496 4,749 X 101-2100-421.14-17 MASA 2,037 2,199 2,138 - 3,114 2,607 2,629 X 101-2100-421.14-18 TELEPHONE DOC 1,068 1,152 1,079 1,211 1,254 1,351 1,362 X 101-2100-421.14-21 TAXES/FICA-MEDICARE 170,447 189,249 192,828 200,856 207,830 229,575 233,202 X 101-2100-421.14-31 RETIREMENT/ICMA 401(A) 296,723 328,380 350,676 372,120 381,622 447,067 475,609 X 101-2100-421.14-32 RETIREMENT/PERA 9,337 10,752 10,963 13,098 13,252 12,750 13,615 X 101-2100-421.14-34 POLICE PENSION - - - - - - - X 101-2100-421.14-35 RETIREMENT/ F.P.P.A - - - - - - - X 101-2100-421.14-41 WORKERS' COMPENSATION 62,211 63,590 49,991 43,936 55,384 69,543 81,750 X 101-2100-421.14-59 OTHER BENEFITS 7,198 7,380 6,884 6,798 6,756 10,000 14,000 X 101-2100-421.21-01 PROPERTY 2,096 3,566 3,720 4,363 5,665 6,206 19,906 X 101-2100-421.21-02 LIABILITY 49,100 73,319 78,489 76,973 105,148 203,230 168,487 X 101-2100-421.21-50 UNEMPLOYMENT - 5,288 - - - - - X 101-2100-421.22-05 VETERINARY/BOARDING 7,200 7,200 7,200 7,200 7,200 7,200 7,650 X 101-2100-421.22-06 MEDICAL - - - - - 1,500 1,500 X 101-2100-421.22-08 LEGAL - - - - - - - X 101-2100-421.22-09 INFO TECHNOLOGY SERVICES 140,615 131,662 167,488 167,517 171,835 210,404 154,024 X 101-2100-421.22-10 BANK SERVICE - - - - - - - X 101-2100-421.22-14 LAB TESTING 695 550 1,214 595 - 4,500 5,500 X 101-2100-421.22-26 INSURANCE CLAIMS - 10,000 (5,000) 10,000 - 7,500 7,500 X 101-2100-421.22-80 SURCHARGE - - - - - - - X 101-2100-421.22-98 OTHER 27,797 45,721 82,422 66,795 48,581 59,900 74,320 X 101-2100-421.23-01 PUBLICATION FEES - - - - - - - X 101-2100-421.24-01 EQUIPMENT - - - - - - - X 101-2100-421.24-03 LEASE 900 900 900 900 - - 4,667 X 101-2100-421.25-01 MAINTENANCE CONTRACTS 79,591 70,440 80,013 71,556 77,912 135,078 143,810 X 101-2100-421.25-02 BUILDINGS - - - - - - - X 101-2100-421.25-04 VEHICLE EQUIPMENT 3,098 4,200 18,148 15,278 7,687 14,400 18,000 X 101-2100-421.25-05 MACHINERY/TOOLS - - - - - - - X 101-2100-421.25-09 VEHICLE REPAIRS-FLEET SHP 77,042 220,050 103,432 124,537 110,295 91,638 109,671 X 101-2100-421.25-10 PARTS/MATERIAL-FLEET SHOP - - - 19,449 41,869 30,000 48,000 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-2100-421.25-44 FUTURE VEHICLE PURCHASE 172,518 165,253 221,185 258,717 241,340 286,737 286,737 X 101-2100-421.25-95 FACILITY ALLOCATION - - - - - 24,511 111,107 X 101-2100-421.25-98 OTHER EQUIPMENT/MACHINERY - - - - - - - X 101-2100-421.26-01 OFFICE SUPPLIES 3,306 2,799 4,987 5,149 3,934 6,480 6,660 X 101-2100-421.26-02 POSTAGE 788 762 820 781 1,111 1,300 1,400 X 101-2100-421.26-03 PRINTING/FORMS 897 1,692 1,169 4,382 1,779 4,800 4,100 X 101-2100-421.26-04 FREIGHT/SHIPPING 61 158 51 92 209 750 800 X 101-2100-421.26-06 SMALL TOOLS - - 0 - - - - X 101-2100-421.26-07 SMALL HARDWARE 60 96 51 177 186 750 750 X 101-2100-421.26-11 POLICE EQUIPMENT & SUPPLY 30,261 19,410 39,277 41,056 38,944 58,815 52,600 X 101-2100-421.26-13 MEDICAL 230 208 327 129 404 800 800 X 101-2100-421.26-14 LABORATORY - - - - - - - X 101-2100-421.26-17 CATERING/SPEC CIRCUMSTANC 3,538 3,012 8,635 24,307 9,579 29,200 30,700 X 101-2100-421.26-23 FURNITURE/FIXTURES 390 - 429 3,172 1,995 3,300 3,300 X 101-2100-421.26-24 PUBLIC AWARENESS GUIDES - - - - - - - X 101-2100-421.26-28 EMERG PREPAREDNESS EDUC - - - - - - - X 101-2100-421.26-32 DATA PROCESSING SOFTWARE 180 - - - - - - X 101-2100-421.26-33 DATA PROCESSING EQUIPMENT 8,505 10,388 15,281 31,054 30,909 30,451 32,500 X 101-2100-421.26-39 FUEL & OIL 34,049 44,514 50,270 37,063 28,739 40,000 50,000 X 101-2100-421.26-46 COMMUNICATION EQUIPMENT - 38,320 58,659 58,659 62,674 75,506 74,000 X 101-2100-421.26-75 K9 OPERATING EXPENSES 9,715 5,876 729 - - - - X 101-2100-421.26-95 OTHER EQUIPMENT - - - - - - - X 101-2100-421.27-01 PERSONAL SAFETY EQUIPMENT 5,087 7,273 6,670 13,630 17,302 18,000 12,000 X 101-2100-421.27-02 UNIFORM ALLOWANCE 13,493 8,028 29,758 30,251 25,537 33,420 30,175 X 101-2100-421.27-04 EDUCATION/TRAINING 11,165 19,875 21,518 43,099 31,551 70,200 71,200 X 101-2100-421.27-05 MEMBER DUES/SUBSCRIPTIONS 5,791 5,524 5,331 11,861 13,710 13,060 11,270 X 101-2100-421.27-06 EMPLOYEE RECOGNITION 2,713 4,892 3,837 3,624 2,636 7,580 7,880 X 101-2100-421.27-07 MILEAGE REIMBURSEMENT 89 - - 58 - 500 500 X 101-2100-421.27-15 TEAM BUILDING EXP - - - - - - - X 101-2100-421.27-21 EMPLOYEE RECRUITMENT 7,133 - 4,042 21,568 16,022 20,000 20,600 X 101-2100-421.27-30 VOLUNTEER RECOGNITION - - - - - - - X 101-2100-421.28-01 TELEPHONE 15,440 14,575 12,898 14,937 18,788 19,000 20,000 X 101-2100-421.28-03 ELECTRICAL ENERGY - - - - - - - X 101-2100-421.28-10 TRASH DISPOSAL-DEER ETC. - - - - - - - X 101-2100-421.29-25 PROMOTION - 600 745 699 1,260 1,000 2,000 X 101-2100-421.29-26 FILM PROCESSING - - - - - - - X 101-2100-421.29-27 INSURANCE CLAIMS - - - - - - - X 101-2100-421.29-45 BUSINESS TRAVEL EXPENSE - - - - - - - X 101-2100-421.29-70 PD SEIZURE/FORFEIT EXP - - - - - - - X 101-2100-421.32-22 BUILDING REMODELING - - - - - - - X 101-2100-421.33-31 FURNITURE/FIXTURES - - - - - - - X 101-2100-421.33-32 OFFICE EQUIPMENT - - - - - - - X 101-2100-421.33-33 DATA PROCESSING EQUIPMENT - - 21,712 - - - - X 101-2100-421.33-36 COMMUNICATION EQUIPMENT - - - - - - 27,585 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-2100-421.33-98 OTHER EQUIPMENT - 15,955 - - - 25,000 - X 101-2100-421.34-41 AUTOMOBILES - - - - - - - X 101-2100-421.34-42 TRUCKS - - - - - - - X 101-2100-421.41-05 DEBT SERVICES / PRINCIPAL/CAPITAL LEASE - - - 18,150 - - - X 101-2100-421.41-06 DEBT SERVICES / INTEREST/CAPITAL LEASE - - - 3,910 - - - R 101-2155-333.00-00 FEDERAL GRANT - (3,326) - (333) - - - R 101-2155-334.20-00 OPERATING GRANT - (554) - - - - - R 101-2155-341.22-13 SECURITY SERVICES-EPPD - (2,500) - (644) (1,311) (1,200) (1,200) R 101-2155-341.22-21 DISPATCH SERVICES (71,623) (64,524) (73,782) (75,967) (80,835) (82,793) (83,883) R 101-2155-380.20-00 OTHER (3,326) (1,240) - - - - - R 101-2155-388.70-00 CAPITAL LEASE PROCEEDS - - - - - - - X 101-2155-421.11-01 SUPERVISORS - - - - - 166,969 173,701 X 101-2155-421.11-02 REGULAR STAFF 579,031 587,739 647,139 722,619 757,423 698,508 738,322 X 101-2155-421.11-03 SEASONAL STAFF - - - - - - - X 101-2155-421.11-04 STAFF OVERTIME 54,695 68,216 47,505 40,961 71,262 72,500 72,500 X 101-2155-421.13-01 CELL PHONE 1,440 1,280 1,396 1,392 1,392 1,392 1,392 X 101-2155-421.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-2155-421.14-11 MEDICAL INSURANCE 79,563 87,897 113,133 124,175 145,902 202,008 224,174 X 101-2155-421.14-12 LIFE INSURANCE 1,075 1,025 1,217 1,191 1,065 3,023 3,023 X 101-2155-421.14-14 EMPLOYEE ASSISTANCE PROG 494 471 541 555 586 687 687 X 101-2155-421.14-15 DENTAL INSURANCE 7,764 7,754 7,052 7,354 7,524 9,630 11,706 X 101-2155-421.14-16 VISION INSURANCE 1,502 1,484 1,714 1,751 1,710 2,007 2,207 X 101-2155-421.14-17 MASA 669 753 754 - 1,542 1,260 1,260 X 101-2155-421.14-18 TELEPHONE DOC 454 458 527 587 612 653 653 X 101-2155-421.14-21 TAXES/FICA-MEDICARE 46,918 49,072 51,868 56,852 61,684 71,862 75,423 X 101-2155-421.14-31 RETIREMENT/ICMA 401(A) 29,865 24,606 19,577 21,285 22,758 23,519 24,862 X 101-2155-421.14-32 RETIREMENT/PERA 59,094 65,151 78,943 89,153 96,592 120,204 130,913 X 101-2155-421.14-34 POLICE PENSION - - - - - - - X 101-2155-421.14-35 RETIREMENT/ F.P.P.A - - - - - - - X 101-2155-421.14-41 WORKERS' COMPENSATION 2,481 4,485 2,389 2,560 1,995 2,434 2,795 X 101-2155-421.14-59 OTHER BENEFIT COSTS 180 173 164 162 162 - - X 101-2155-421.21-01 PROPERTY - - - - - - 467 X 101-2155-421.21-02 LIABILITY 3,992 4,773 5,110 4,690 6,022 7,533 8,265 X 101-2155-421.22-06 MEDICAL - - - - - - - X 101-2155-421.22-09 INFO TECHNOLOGY SERVICES 63,916 63,836 68,518 68,530 57,278 70,135 48,639 X 101-2155-421.22-26 INSURANCE CLAIMS - - - - - - - X 101-2155-421.22-98 OTHER 2,052 2,178 2,550 2,734 3,128 3,000 3,500 X 101-2155-421.23-01 PUBLICATION FEES - - - - - - - X 101-2155-421.24-01 EQUIPMENT - - - - - - - X 101-2155-421.24-02 REAL PROPERTY 2,902 2,296 2,365 2,436 2,509 3,800 3,800 X 101-2155-421.24-03 LEASE - - - - - - - X 101-2155-421.25-01 MAINTENANCE CONTRACTS 15,445 19,984 20,760 20,831 16,657 27,000 22,400 X 101-2155-421.25-02 BUILDINGS - - - - - - - X 101-2155-421.25-03 FURNITURE/FIXTURES - - - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-2155-421.25-95 FACILITY ALLOCATION - - - - - - - X 101-2155-421.25-98 OTHER EQUIPMENT/MACHINERY - - - - - - - X 101-2155-421.26-01 OFFICE SUPPLIES - - - 36 - - - X 101-2155-421.26-03 PRINTING/FORMS - - - - - - - X 101-2155-421.26-04 FREIGHT/SHIPPING - - - - - - - X 101-2155-421.26-07 SMALL HARDWARE - - - - - - - X 101-2155-421.26-17 CATERING/SPEC CIRCUMSTANC - - - - - - - X 101-2155-421.26-23 FURNITURE/FIXTURES 200 448 - - 3,106 2,000 2,500 X 101-2155-421.26-32 DATA PROCESSING SOFTWARE - - - - - - - X 101-2155-421.26-33 DATA PROCESSING EQUIPMENT 581 129 21,952 31,137 15,706 22,500 21,500 X 101-2155-421.26-46 COMMUNICATION EQUIPMENT - - 2,785 10,000 475 15,743 - X 101-2155-421.27-02 UNIFORM ALLOWANCE - - - - 665 1,200 1,300 X 101-2155-421.27-04 EDUCATION/TRAINING 769 825 2,674 4,578 2,842 14,000 14,000 X 101-2155-421.27-05 MEMBER DUES/SUBSCRIPTIONS 1,209 1,198 1,198 761 1,121 9,500 8,600 X 101-2155-421.27-06 EMPLOYEE RECOGNITION 1,698 1,827 2,080 1,800 2,880 3,380 3,680 X 101-2155-421.27-07 MILEAGE REIMBURSEMENT - - - - - 500 500 X 101-2155-421.27-15 TEAM BUILDING EXP - - - - - - - X 101-2155-421.27-21 EMPLOYEE RECRUITMENT - - - 961 - - - X 101-2155-421.27-30 VOLUNTEER RECOGNITION - - - - - - - X 101-2155-421.28-01 TELEPHONE 2,078 2,352 2,356 2,051 1,775 3,400 3,600 X 101-2155-421.33-31 FURNITURE/FIXTURES - - - - - - - X 101-2155-421.33-32 OFFICE EQUIPMENT - - - - - - - X 101-2155-421.33-33 DATA PROCESSING EQUIPMENT - - - - - - - X 101-2155-421.33-36 COMMUNICATION EQUIPMENT - - - - - - - X 101-2155-421.41-05 PRINCIPAL/CAPITAL LEASE - - - - - - - X 101-2155-421.41-06 INTEREST/CAPITAL LEASE - - - - - - - R 101-2175-333.00-00 FEDERAL GRANT - - - - - - - R 101-2175-334.10-00 STATE GRANT - - - - - - - R 101-2175-334.20-00 OPERATING GRANT - (2,689) - - - - - R 101-2175-334.30-00 CAPITAL GRANTS - - - - - - - R 101-2175-341.22-13 SECURITY SERVICES-EPPD (1,155) (3,885) (8,864) (37,365) (14,820) (6,000) (6,000) R 101-2175-380.20-00 OTHER (3,937) (3,204) (1,908) (2,870) (1,026) (700) (700) X 101-2175-421.11-01 SUPERVISORS - - - - - 147,089 150,532 X 101-2175-421.11-02 REGULAR STAFF 231,556 241,947 243,509 274,025 163,077 141,240 146,751 X 101-2175-421.11-03 SEASONAL STAFF - - - - - - - X 101-2175-421.11-04 STAFF OVERTIME 21 181 189 1,987 3,210 1,000 1,000 X 101-2175-421.11-05 SEASONAL OVERTIME - - - - - - - X 101-2175-421.13-01 CELL PHONE 480 480 436 432 432 432 432 X 101-2175-421.14-11 MEDICAL INSURANCE 37,920 32,889 38,052 40,774 26,016 49,953 73,909 X 101-2175-421.14-12 LIFE INSURANCE 400 405 421 435 199 911 911 X 101-2175-421.14-14 EMPLOYEE ASSISTANCE PROG 247 247 189 189 132 207 207 X 101-2175-421.14-15 DENTAL INSURANCE 3,692 4,047 3,133 3,128 1,892 3,298 4,084 X 101-2175-421.14-16 VISION INSURANCE 685 729 717 716 327 752 828 X 101-2175-421.14-17 MASA 320 357 323 - 254 380 380 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-2175-421.14-18 TELEPHONE DOC 178 187 184 207 115 197 197 X 101-2175-421.14-21 TAXES/FICA-MEDICARE 16,876 17,880 18,086 20,546 12,465 22,167 22,852 X 101-2175-421.14-31 RETIREMENT/ICMA 401(A) 8,864 9,351 8,878 9,577 10,109 10,775 11,235 X 101-2175-421.14-32 RETIREMENT/PERA 21,699 23,045 25,133 29,751 14,046 33,559 35,962 X 101-2175-421.14-34 POLICE PENSION - - - - - - - X 101-2175-421.14-35 RETIREMENT/ F.P.P.A - - - - - - - X 101-2175-421.14-41 WORKERS' COMPENSATION 1,996 2,543 1,920 2,051 1,485 1,978 2,203 X 101-2175-421.14-59 OTHER BENEFITS 180 180 164 162 162 - - X 101-2175-421.21-01 PROPERTY - - - - - - 319 X 101-2175-421.21-02 LIABILITY 1,721 1,271 1,360 2,336 3,080 5,135 4,727 X 101-2175-421.22-08 LEGAL - - - - - - - X 101-2175-421.22-09 INFO TECHNOLOGY SERVICES 29,827 27,928 15,226 15,229 15,274 18,703 12,160 X 101-2175-421.22-26 INSURANCE CLAIMS - - - - - - - X 101-2175-421.22-98 OTHER 760 848 882 902 22,588 1,700 2,000 X 101-2175-421.23-01 PUBLICATION FEES - - - - - - - X 101-2175-421.25-01 MAINTENANCE CONTRACTS 746 191 200 217 169 167 166 X 101-2175-421.25-02 BUILDINGS 3,000 - - - - - - X 101-2175-421.25-95 FACILITY ALLOCATION - - - - - - - X 101-2175-421.26-01 OFFICE SUPPLIES - - - - - - - X 101-2175-421.26-03 PRINTING/FORMS - - - - - - - X 101-2175-421.26-11 POLICE EQUIPMENT & SUPPLY 3,000 349 2,733 11,052 1,239 6,747 6,000 X 101-2175-421.26-17 CATERING/SPEC CIRCUMSTANC - - - - - - - X 101-2175-421.26-23 FURNITURE/FIXTURES 714 148 1,447 - 1,173 3,000 2,700 X 101-2175-421.26-32 DATA PROCESSING SOFTWARE 115 408 - - - - - X 101-2175-421.26-33 DATA PROCESSING EQUIPMENT 139 4,354 3,500 - 1,168 10,000 7,000 X 101-2175-421.26-46 COMMUNICATION EQUIPMENT - - - - - - - X 101-2175-421.27-02 UNIFORM ALLOWANCE 395 930 3,737 12,222 11,633 7,000 9,700 X 101-2175-421.27-04 EDUCATION/TRAINING 2,443 1,631 2,868 2,559 1,125 9,000 15,000 X 101-2175-421.27-05 MEMBER DUES/SUBSCRIPTIONS 349 1,066 515 515 2,477 5,500 6,100 X 101-2175-421.27-06 EMPLOYEE RECOGNITION 1,334 1,820 2,020 2,200 2,600 2,900 3,320 X 101-2175-421.27-07 MILEAGE REIMBURSEMENT - - - - - - - X 101-2175-421.27-15 TEAM BUILDING EXP - - - - - - - X 101-2175-421.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 101-2175-421.27-30 VOLUNTEER RECOGNITION - - - - - - - X 101-2175-421.28-01 TELEPHONE - - - - - - - X 101-2175-421.33-31 FURNITURE/FIXTURES - - - - - - - X 101-2175-421.33-32 OFFICE EQUIPMENT - - - - - - - X 101-2175-421.34-41 AUTOMOBILES - - - - - - - X 101-2175-421.34-42 TRUCKS - - - - - - - R 101-2185-341.22-13 SECURITY SERVICES-EPPD - - - - (333) (500) (500) X 101-2185-421.11-01 SUPERVISORS - - - 62,032 16,048 72,215 38,836 X 101-2185-421.11-02 REGULAR STAFF 88,393 93,123 77,335 57,568 63,303 67,876 64,979 X 101-2185-421.11-03 SEASONAL STAFF - - - - - - - X 101-2185-421.11-04 STAFF OVERTIME 425 496 1,344 1,721 3,725 6,000 9,300 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-2185-421.11-05 SEASONAL OVERTIME - - - - - - - X 101-2185-421.13-01 CELL PHONE 600 600 512 528 520 744 552 X 101-2185-421.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-2185-421.14-11 MEDICAL INSURANCE 3,989 3,988 6,336 3,305 4,080 12,771 18,770 X 101-2185-421.14-12 LIFE INSURANCE 151 152 122 99 95 370 317 X 101-2185-421.14-14 EMPLOYEE ASSISTANCE PROG 69 69 53 50 64 84 72 X 101-2185-421.14-15 DENTAL INSURANCE 352 356 488 239 144 473 703 X 101-2185-421.14-16 VISION INSURANCE 61 61 128 62 41 103 189 X 101-2185-421.14-17 MASA 15 99 90 - 174 154 132 X 101-2185-421.14-18 TELEPHONE DOC 64 67 52 55 67 80 68 X 101-2185-421.14-21 TAXES/FICA-MEDICARE 6,736 7,173 5,959 7,083 6,350 11,003 8,214 X 101-2185-421.14-31 RETIREMENT/ICMA 401(A) 4,226 4,453 4,843 8,499 2,615 11,108 6,167 X 101-2185-421.14-32 RETIREMENT/PERA 8,262 8,678 6,691 6,018 9,543 10,899 10,798 X 101-2185-421.14-34 POLICE PENSION - - - - - - - X 101-2185-421.14-35 RETIREMENT/ F.P.P.A - - - - - - - X 101-2185-421.14-41 WORKERS' COMPENSATION 2,502 2,382 2,235 2,784 1,711 3,612 2,944 X 101-2185-421.14-59 OTHER BENEFITS 90 90 80 108 60 - - X 101-2185-421.21-01 PROPERTY - - - - - - 25 X 101-2185-421.21-02 LIABILITY - - - 395 494 401 719 X 101-2185-421.22-09 INFO TECHNOLOGY SERVICES - 3,990 - - - - - X 101-2185-421.22-13 CONTRACT/SKILLED SERVICES - - - - - - - X 101-2185-421.22-26 INSURANCE CLAIMS - - - - - - - X 101-2185-421.22-98 OTHER 297 324 336 379 433 600 650 X 101-2185-421.23-01 PUBLICATION FEES - - - - - - - X 101-2185-421.25-01 MAINTENANCE CONTRACTS - - - - - - - X 101-2185-421.25-02 BUILDINGS - - - - - - - X 101-2185-421.25-09 VEHICLE REPAIRS-FLEET SHP - - 4,210 - - - - X 101-2185-421.25-10 PARTS/MATERIAL-FLEET SHOP - - - - - - - X 101-2185-421.25-44 FUTURE VEHICLE PURCHASE 5,365 5,983 11,966 11,966 11,966 11,966 11,966 X 101-2185-421.26-01 OFFICE SUPPLIES - - - - - - - X 101-2185-421.26-03 PRINTING/FORMS - - - - - - - X 101-2185-421.26-11 POLICE EQUIPMENT & SUPPLY - - - - - 800 900 X 101-2185-421.26-17 CATERING/SPEC CIRCUMSTANC - - - - - - - X 101-2185-421.26-23 FURNITURE/FIXTURES - - - - - - - X 101-2185-421.26-32 DATA PROCESSING SOFTWARE 110 - - - - - - X 101-2185-421.26-33 DATA PROCESSING EQUIPMENT 5,444 - 415 - - 4,000 500 X 101-2185-421.26-39 FUEL & OIL - - - - - - - X 101-2185-421.26-46 COMMUNICATION EQUIPMENT - - - - - - - X 101-2185-421.27-02 UNIFORM ALLOWANCE 540 - 15 1,897 555 3,500 750 X 101-2185-421.27-04 EDUCATION/TRAINING - - 392 497 45 3,000 3,000 X 101-2185-421.27-05 MEMBER DUES/SUBSCRIPTIONS - - - - 45 400 400 X 101-2185-421.27-06 EMPLOYEE RECOGNITION 66 - 225 255 380 480 480 X 101-2185-421.27-07 MILEAGE REIMBURSEMENT - - - - - - - X 101-2185-421.27-15 TEAM BUILDING EXP - - - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-2185-421.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 101-2185-421.28-01 TELEPHONE - - - - - - - X 101-2185-421.33-31 FURNITURE/FIXTURES - - - - - - - X 101-2185-421.33-32 OFFICE EQUIPMENT - - - - - - - X 101-2185-421.34-41 AUTOMOBILES - - - - - - - X 101-2185-421.34-42 TRUCKS - - - - - - - R 101-2300-322.10-00 BUILDING (327,482) (500,028) (625,979) (492,854) (401,962) (600,000) (500,000) R 101-2300-322.11-00 SIGN (1,500) (1,362) (1,350) (2,120) (2,075) - - R 101-2300-322.12-00 TEMPORARY USE PERMIT - (100) - - - - - R 101-2300-333.00-00 FEDERAL GRANT - - - - - - - R 101-2300-334.20-00 OPERATING GRANT - - - - - - - R 101-2300-341.38-00 LIFE SAFETY INSPECTION FE (2,800) (6,750) (3,650) (2,600) (2,975) - - R 101-2300-351.50-00 BUILDING CODE VIOLATIONS - - - - - - - R 101-2300-365.19-00 NON-PROFIT/COMM FOUNDATIO - - - - - - - R 101-2300-380.20-00 OTHER (3,748) (5,920) (8,367) (4,577) (3,886) - - X 101-2300-423.11-01 SUPERVISORS 32,651 42,519 32,992 28,045 36,445 38,608 40,165 X 101-2300-423.11-02 REGULAR STAFF 23,093 13,286 13,393 14,532 15,379 15,784 17,408 X 101-2300-423.11-03 SEASONAL STAFF - - - - - - - X 101-2300-423.11-04 STAFF OVERTIME 404 18 - 160 - - - X 101-2300-423.11-05 SEASONAL OVERTIME - - - - - - - X 101-2300-423.13-01 CELL PHONE 90 168 240 180 240 240 240 X 101-2300-423.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-2300-423.14-11 MEDICAL INSURANCE 15,659 10,047 8,192 8,229 12,052 13,432 14,286 X 101-2300-423.14-12 LIFE INSURANCE 80 57 63 55 60 132 132 X 101-2300-423.14-14 EMPLOYEE ASSISTANCE PROG 41 31 29 24 29 30 30 X 101-2300-423.14-15 DENTAL INSURANCE 1,056 704 375 352 564 591 751 X 101-2300-423.14-16 VISION INSURANCE 184 125 90 83 118 129 142 X 101-2300-423.14-17 MASA 320 40 54 - 76 55 55 X 101-2300-423.14-18 TELEPHONE DOC 38 30 27 26 30 29 29 X 101-2300-423.14-21 TAXES/FICA-MEDICARE 4,028 4,198 3,437 3,151 3,863 4,179 4,423 X 101-2300-423.14-31 RETIREMENT/ICMA 401(A) - - - - - - - X 101-2300-423.14-32 RETIREMENT/PERA 7,257 7,642 6,552 6,112 7,433 8,359 9,134 X 101-2300-423.14-41 WORKERS' COMPENSATION 571 771 609 534 489 549 71 X 101-2300-423.14-59 OTHER BENEFITS - 495 - - - - - X 101-2300-423.21-01 PROPERTY 156 199 207 153 198 92 205 X 101-2300-423.21-02 LIABILITY 2,132 2,648 2,834 1,980 2,519 1,737 2,728 X 101-2300-423.21-50 UNEMPLOYMENT 1,044 - - - - - - X 101-2300-423.22-02 ENGINEERING - - - - - - - X 101-2300-423.22-06 MEDICAL - - - - - - - X 101-2300-423.22-08 LEGAL 75 - - - - - - X 101-2300-423.22-09 INFO TECHNOLOGY SERVICES 21,305 19,949 19,033 19,036 15,274 18,703 16,213 X 101-2300-423.22-13 CONTRACT/SKILLED SERVICES 369,479 501,063 635,933 493,577 404,863 600,000 450,000 X 101-2300-423.22-24 GIS - 694 - - - - - X 101-2300-423.22-26 INSURANCE CLAIMS - - - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-2300-423.22-35 APPLICATION FEES 16,819 - - - - - - X 101-2300-423.22-98 OTHER 631 803 165 168 170 1,000 - X 101-2300-423.23-01 PUBLICATION FEES - - - - - 300 200 X 101-2300-423.24-03 LEASE 1,417 1,417 1,417 1,637 1,377 1,500 1,500 X 101-2300-423.25-01 MAINTENANCE CONTRACTS 707 636 614 502 338 1,033 332 X 101-2300-423.25-02 BUILDINGS - - - - - - - X 101-2300-423.25-04 VEHICLE EQUIPMENT - - - - - - - X 101-2300-423.25-09 VEHICLE REPAIRS-FLEET SHP 392 433 - - - - - X 101-2300-423.25-10 PARTS/MATERIAL-FLEET SHOP - - - - 576 - - X 101-2300-423.25-44 FUTURE VEHICLE PURCHASE 227 - - - - - - X 101-2300-423.25-95 FACILITY ALLOCATION - - - - - 17,230 14,419 X 101-2300-423.26-01 OFFICE SUPPLIES 489 257 99 136 75 500 - X 101-2300-423.26-02 POSTAGE 1 1 - - - 100 100 X 101-2300-423.26-03 PRINTING/FORMS - - - - 51 - - X 101-2300-423.26-04 FREIGHT/SHIPPING - - - - - - - X 101-2300-423.26-17 CATERING/SPEC CIRCUMSTANC 54 - 253 (2) - 500 500 X 101-2300-423.26-23 FURNITURE/FIXTURES - - - 329 - - - X 101-2300-423.26-32 DATA PROCESSING SOFTWARE 95 449 - - - 1,000 - X 101-2300-423.26-33 DATA PROCESSING EQUIPMENT 2,884 1,109 - - - - - X 101-2300-423.26-38 FLOOD RESTORATION/RECLAMA - - - - - - - X 101-2300-423.26-39 FUEL & OIL 28 28 75 174 116 - - X 101-2300-423.26-42 OFFICE EQUIPMENT - - - - - - - X 101-2300-423.26-47 CODE BOOKS - - - - - 1,000 - X 101-2300-423.27-01 PERSONAL SAFETY EQUIPMENT 80 - - - - - - X 101-2300-423.27-02 UNIFORM ALLOWANCE - - - - - - - X 101-2300-423.27-04 EDUCATION/TRAINING 3,063 72 464 289 - 500 - X 101-2300-423.27-05 MEMBER DUES/SUBSCRIPTIONS - - - - - - - X 101-2300-423.27-06 EMPLOYEE RECOGNITION - - - - 175 300 - X 101-2300-423.27-07 MILEAGE REIMBURSEMENT - - - - - - - X 101-2300-423.27-15 TEAM BUILDING EXP - - - - - - - X 101-2300-423.27-21 EMPLOYEE RECRUITMENT - - - - 500 - - X 101-2300-423.28-01 TELEPHONE - - - - - - - X 101-2300-423.33-31 FURNITURE/FIXTURES - - - - - - - X 101-2300-423.33-32 OFFICE EQUIPMENT - - - - - - - X 101-2300-423.33-33 DATA PROCESSING EQUIPMENT - - - - - - - X 101-2300-423.33-36 COMMUNICATION EQUIPMENT - - - - - - - X 101-2300-423.34-42 TRUCKS - - - - - - - R 101-2400-322.13-00 FLOODPLAIN PERMITS (100) (833) (150) - - - - R 101-2400-322.20-00 STREET CUTS - - - - - - - R 101-2400-333.00-00 FEDERAL GRANT - - - - - - - R 101-2400-334.20-00 OPERATING GRANT - - - - - - - R 101-2400-341.40-00 SALE MAPS & PUBLICATIONS - - - - - - - R 101-2400-380.20-00 OTHER - - - (54) (53) - - X 101-2400-424.11-01 SUPERVISORS 99,672 102,705 105,312 135,048 134,217 130,818 107,755 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-2400-424.11-02 REGULAR STAFF 72,033 76,136 87,192 169,744 184,323 195,623 266,373 X 101-2400-424.11-03 SEASONAL STAFF - - - - - - - X 101-2400-424.11-04 STAFF OVERTIME 725 759 1,523 1,210 1,711 2,000 2,000 X 101-2400-424.11-05 SEASONAL OVERTIME - - - - - - - X 101-2400-424.13-01 CELL PHONE 812 816 843 1,387 1,397 1,369 1,128 X 101-2400-424.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-2400-424.14-11 MEDICAL INSURANCE 24,993 24,215 25,117 38,311 45,054 45,654 74,217 X 101-2400-424.14-12 LIFE INSURANCE 246 239 263 368 370 731 818 X 101-2400-424.14-14 EMPLOYEE ASSISTANCE PROG 112 108 117 166 168 166 186 X 101-2400-424.14-15 DENTAL INSURANCE 2,834 2,798 2,075 2,749 2,827 2,807 4,658 X 101-2400-424.14-16 VISION INSURANCE 495 482 463 619 609 632 880 X 101-2400-424.14-17 MASA 160 159 189 - 446 305 341 X 101-2400-424.14-18 TELEPHONE DOC 103 105 110 178 177 158 177 X 101-2400-424.14-21 TAXES/FICA-MEDICARE 12,786 13,562 14,690 22,704 23,796 25,178 28,860 X 101-2400-424.14-31 RETIREMENT/ICMA 401(A) 4,938 5,165 5,426 6,160 5,931 - 5,563 X 101-2400-424.14-32 RETIREMENT/PERA 20,076 21,241 24,050 40,522 42,134 26,671 33,479 X 101-2400-424.14-41 WORKERS' COMPENSATION 2,695 2,791 3,150 4,978 3,847 4,116 501 X 101-2400-424.14-59 OTHER BENEFIT COSTS - - - - - - - X 101-2400-424.21-01 PROPERTY 114 115 120 91 118 209 326 X 101-2400-424.21-02 LIABILITY 1,145 1,552 1,661 1,264 1,602 1,760 2,640 X 101-2400-424.22-02 ENGINEERING 37,660 30,025 52,117 30,479 28,430 130,479 79,000 X 101-2400-424.22-08 LEGAL - - - - - - - X 101-2400-424.22-09 INFO TECHNOLOGY SERVICES 34,089 47,877 45,679 45,687 38,186 46,756 48,639 X 101-2400-424.22-20 ENTERTAINMENT - - - - - - - X 101-2400-424.22-24 GIS 135 893 - 383 648 1,500 1,500 X 101-2400-424.22-26 PROF. SERVICES/FEES / INSURANCE CLAIM - - (1,411) - - - - X 101-2400-424.22-98 OTHER 673 1,269 2,294 1,125 1,092 2,000 800 X 101-2400-424.23-01 PUBLICATION FEES 170 293 40 137 211 250 250 X 101-2400-424.25-01 MAINTENANCE CONTRACTS 2,169 4,426 4,559 5,178 3,086 7,417 7,412 X 101-2400-424.25-04 VEHICLE EQUIPMENT 14 - - - - 100 100 X 101-2400-424.25-05 MACHINERY/TOOLS - - - - - - - X 101-2400-424.25-09 VEHICLE REPAIRS-FLEET SHP 930 2,509 3,661 6,086 3,369 2,189 2,432 X 101-2400-424.25-10 PARTS/MATERIAL-FLEET SHOP - - - 178 1,655 200 200 X 101-2400-424.25-44 FUTURE VEHICLE PURCHASE 5,574 4,147 4,147 4,147 4,147 4,147 4,147 X 101-2400-424.25-95 FACILITY ALLOCATION - - - - - 82,982 25,233 X 101-2400-424.25-98 OTHER MACHINERY/EQUIPMENT - - - - - - - X 101-2400-424.26-01 OFFICE SUPPLIES 266 882 1,086 1,612 2,090 1,000 1,000 X 101-2400-424.26-02 POSTAGE 31 374 60 24 44 800 200 X 101-2400-424.26-04 FREIGHT/SHIPPING - - - 19 - - - X 101-2400-424.26-06 SMALL TOOLS 39 180 12 - 90 100 100 X 101-2400-424.26-07 SMALL HARDWARE - - 13 - 60 100 100 X 101-2400-424.26-17 CATERING/SPEC CIRCUMSTANC 90 549 537 970 886 500 500 X 101-2400-424.26-23 FURNITURE/FIXTURES - - - - 29 1,000 700 X 101-2400-424.26-32 DATA PROCESSING SOFTWARE 579 386 1,100 485 3,260 5,000 5,000 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-2400-424.26-33 DATA PROCESSING EQUIPMENT 1,683 3,158 1,202 566 - - - X 101-2400-424.26-39 FUEL & OIL 414 677 588 1,108 797 800 800 X 101-2400-424.27-01 PERSONAL SAFETY EQUIPMENT 80 1,140 - - - 500 200 X 101-2400-424.27-02 UNIFORM ALLOWANCE - 149 210 253 150 600 600 X 101-2400-424.27-04 EDUCATION/TRAINING 1,934 628 3,016 4,246 4,663 7,000 6,000 X 101-2400-424.27-05 MEMBER DUES/SUBSCRIPTIONS 1,379 1,486 1,805 2,181 1,354 2,200 2,200 X 101-2400-424.27-06 EMPLOYEE RECOGNITION 225 347 554 584 543 200 200 X 101-2400-424.27-07 MILEAGE REIMBURSEMENT - - 28 101 - 100 100 X 101-2400-424.27-15 TEAM BUILDING EXP - - 54 - - - - X 101-2400-424.27-21 EMPLOYEE RECRUITMENT - - 1,459 - 375 500 300 X 101-2400-424.27-30 VOLUNTEER RECOGNITION - - - 100 - - - X 101-2400-424.28-01 TELEPHONE - - - - - - - X 101-2400-424.33-33 DATA PROCESSING EQUIPMENT - - - - - - - R 101-2600-333.00-00 FEDERAL GRANT - - - - - - - R 101-2600-334.20-00 OPERATING GRANT - - - - - - - R 101-2600-341.26-04 PROPERTY TAX FEE - - - - - - - R 101-2600-341.26-10 STAKEHOLDER SERVICES 206 - - - - - - R 101-2600-341.26-23 VISITORS GUIDE PROCEEDS - - - - - - - R 101-2600-343.10-00 RETAIL (2,567) (125) (31,301) - - - - R 101-2600-363.20-00 BUILDINGS - - - - - - - R 101-2600-380.20-00 OTHER (152) (285) (5,149) (199) (425) - (400) R 101-2600-380.20-25 OTHER / ROCKY MTN CONSERVANCY - - - - - (20,000) (50,000) R 101-2600-380.20-56 PINNACOL STAKEHOLDER WC - - - - - - - R 101-2600-380.30-00 SALES OF FIXED ASSETS - - - - - - - R 101-2600-391.92-22 COMMUNITY SERVICES FUND - - - - - - - X 101-2600-426.11-01 SUPERVISORS 11,134 11,301 11,835 13,173 13,954 97,441 101,374 X 101-2600-426.11-02 REGULAR STAFF 194,582 188,643 199,528 205,069 225,292 149,679 155,143 X 101-2600-426.11-03 SEASONAL STAFF 4,485 20,263 12,779 5,767 9,145 56,238 56,784 X 101-2600-426.11-04 STAFF OVERTIME 234 844 - - 18 500 - X 101-2600-426.11-05 SEASONAL OVERTIME - - - - - - - X 101-2600-426.13-01 CELL PHONE 456 456 396 456 456 456 456 X 101-2600-426.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-2600-426.13-20 EMPLOYEE COMMISSIONS - - - - - - - X 101-2600-426.14-11 MEDICAL INSURANCE 27,027 27,023 20,533 21,324 25,676 26,174 26,492 X 101-2600-426.14-12 LIFE INSURANCE 293 253 275 310 314 818 818 X 101-2600-426.14-14 EMPLOYEE ASSISTANCE PROG 225 175 220 170 177 186 186 X 101-2600-426.14-15 DENTAL INSURANCE 2,030 2,051 963 871 915 919 956 X 101-2600-426.14-16 VISION INSURANCE 384 384 265 253 253 266 292 X 101-2600-426.14-17 MASA 640 483 726 - 469 341 341 X 101-2600-426.14-18 TELEPHONE DOC 158 166 161 186 186 177 177 X 101-2600-426.14-21 TAXES/FICA-MEDICARE 16,061 16,961 17,030 17,004 18,912 23,280 24,041 X 101-2600-426.14-31 RETIREMENT/ICMA 401(A) 1,564 1,623 1,729 1,958 2,077 - - X 101-2600-426.14-32 RETIREMENT/PERA 27,630 26,720 29,327 31,362 33,754 38,483 41,377 X 101-2600-426.14-41 WORKERS' COMPENSATION 541 1,216 520 553 438 513 585 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-2600-426.14-59 OTHER BENEFITS - - - - - - - X 101-2600-426.21-01 PROPERTY 3,012 2,732 2,850 3,539 4,339 5,197 5,580 X 101-2600-426.21-02 LIABILITY 1,573 2,090 2,237 1,545 1,931 1,364 2,587 X 101-2600-426.21-50 UNEMPLOYMENT - - - - - - - X 101-2600-426.22-02 ENGINEERING - - - - - - - X 101-2600-426.22-04 ORDINANCE REVISION FEES - - - - - - - X 101-2600-426.22-08 LEGAL - - - - - - - X 101-2600-426.22-09 INFO TECHNOLOGY SERVICES 29,827 27,928 30,452 30,458 30,549 37,405 28,373 X 101-2600-426.22-10 BANK SERVICE 1,441 1,328 2,195 - - - - X 101-2600-426.22-13 CONTRACT/SKILLED SERVICES - - - - - - - X 101-2600-426.22-26 INSURANCE CLAIMS - - - - - - - X 101-2600-426.22-40 WEB SEO MAINTENANCE - - - - - - - X 101-2600-426.22-41 WEB SITE UPGRADES - - - - - - - X 101-2600-426.22-42 WEB HOSTING FEE - - - - - - - X 101-2600-426.22-45 AD PRODUCTION COSTS - - - - - - - X 101-2600-426.22-60 TRANSPORTATION FEES - - - - - - - X 101-2600-426.22-98 OTHER 800 1,118 1,420 974 965 - - X 101-2600-426.23-01 PUBLICATION FEES - - - - - - - X 101-2600-426.24-01 EQUIPMENT 3,370 3,370 3,370 3,400 3,089 3,744 3,400 X 101-2600-426.25-01 MAINTENANCE CONTRACTS 20,075 28,733 32,911 45,483 17,545 45,562 47,614 X 101-2600-426.25-02 BUILDINGS 20,794 1,768 - 2,473 80 15,000 6,375 X 101-2600-426.25-03 FURNITURE/FIXTURES - - - - - 1,000 1,000 X 101-2600-426.25-04 VEHICLE EQUIPMENT - - - - - - - X 101-2600-426.25-09 VEHICLE REPAIRS-FLEET SHP - - - - - - - X 101-2600-426.25-10 PARTS/MATERIAL-FLEET SHOP - - - - - - - X 101-2600-426.25-11 JANITORIAL SERVICES - - - - 89,084 107,978 107,978 X 101-2600-426.25-44 FUTURE VEHICLE PURCHASE - - - - - - - X 101-2600-426.25-95 FACILITY ALLOCATION - - - - - 71,174 85,414 X 101-2600-426.25-98 OTHER EQUIPMENT/MACHINERY - - - - - - - X 101-2600-426.26-01 OFFICE SUPPLIES 1,094 1,552 1,578 1,572 967 3,088 2,500 X 101-2600-426.26-02 POSTAGE 64 16 - - 46 4,704 3,700 X 101-2600-426.26-03 PRINTING/FORMS - - - - - 104 100 X 101-2600-426.26-04 FREIGHT/SHIPPING - - - - - 62 62 X 101-2600-426.26-05 JANITORIAL 719 1,029 483 202 444 954 850 X 101-2600-426.26-15 EXHIBIT/DISPLAY 1,415 1,493 2,641 839 555 2,000 2,000 X 101-2600-426.26-17 CATERING/SPEC CIRCUMSTANC - 248 241 - - 800 800 X 101-2600-426.26-23 FURNITURE/FIXTURES - - - - - - - X 101-2600-426.26-29 PROMOTIONAL MAT PRINTING 2,906 4,509 - 4,108 4,299 4,680 4,600 X 101-2600-426.26-32 DATA PROCESSING SOFTWARE - - 336 240 - - - X 101-2600-426.26-33 DATA PROCESSING EQUIPMENT 303 283 - - 240 551 500 X 101-2600-426.26-39 FUEL & OIL - - - - - - - X 101-2600-426.26-42 OFFICE EQUIPMENT - - 109 - 329 1,000 1,000 X 101-2600-426.26-46 COMMUNICATION EQUIPMENT - 72 - - - 600 600 X 101-2600-426.26-52 TRAFFIC SIGNS - - - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-2600-426.27-02 UNIFORM ALLOWANCE 121 178 - - - - - X 101-2600-426.27-04 EDUCATION/TRAINING - - - - - 500 500 X 101-2600-426.27-05 MEMBER DUES/SUBSCRIPTIONS 49 49 - - - 52 50 X 101-2600-426.27-06 EMPLOYEE RECOGNITION 280 240 236 232 236 500 500 X 101-2600-426.27-07 MILEAGE REIMBURSEMENT - - - - - - - X 101-2600-426.27-15 TEAM BUILDING EXP - - - - - 100 100 X 101-2600-426.27-21 EMPLOYEE RECRUITMENT - - - 316 - - - X 101-2600-426.27-30 VOLUNTEER RECOGNITION - - - - - - - X 101-2600-426.28-01 TELEPHONE 2,366 2,693 2,427 3,352 3,341 3,818 3,818 X 101-2600-426.28-02 NATURAL GAS 2,069 2,687 5,127 4,122 2,991 4,503 4,744 X 101-2600-426.28-03 ELECTRICAL ENERGY 9,981 9,927 11,745 9,876 11,904 17,853 19,513 X 101-2600-426.28-04 WATER 5,168 6,732 6,472 6,615 8,091 8,694 8,694 X 101-2600-426.28-05 SEWER 4,330 6,539 6,125 6,741 9,632 9,058 9,330 X 101-2600-426.28-06 TRASH DISPOSAL 1,291 1,544 1,449 1,456 546 3,049 3,049 X 101-2600-426.28-15 800 TELEPHONE LINES - - - - - - - X 101-2600-426.29-20 RESALE PURCHASES 2,400 107 12,423 - - - - X 101-2600-426.29-24 AMBASSADORS CLUB EXP 124 949 2,968 3,398 2,951 5,000 5,000 X 101-2600-426.32-22 BUILDING REMODELING - - - - 184 54,816 - X 101-2600-426.33-31 FURNITURE/FIXTURES - - - - - - - R 101-3100-322.20-00 STREET CUTS (5,015) (3,300) (8,950) (7,100) (2,450) (2,000) (2,000) R 101-3100-333.00-00 FEDERAL GRANT - (158,624) - (545) - (27,505) - R 101-3100-334.20-00 OPERATING GRANT - (5,854) - - - (4,584) - R 101-3100-334.30-00 CAPITAL GRANTS - (45,173) - - - - - R 101-3100-335.40-00 HIGHWAY USERS TRUST FUND (253,391) (306,802) (288,298) (284,357) (325,471) (275,000) (275,000) R 101-3100-335.50-15 MOTOR VEHICLE REG. 1.5% (12,054) (12,371) (12,102) (8,022) (7,823) (8,000) (8,000) R 101-3100-335.50-25 MOTOR VEHICLE REG. 2.5% (18,466) (19,184) (18,666) (19,576) (19,767) (18,000) (18,000) R 101-3100-338.10-00 ROAD & BRIDGE (96,218) (67,172) (65,875) (66,642) (71,626) (75,000) (75,000) R 101-3100-365.20-00 DONATIONS - - - - - - - R 101-3100-380.20-00 OTHER (4,794) (16,533) (17,777) (4,709) (1,824) - - R 101-3100-380.30-00 SALES OF FIXED ASSETS - - - - - - - X 101-3100-431.11-01 SUPERVISORS 14,673 14,785 14,876 36,605 45,580 50,721 44,449 X 101-3100-431.11-02 REGULAR STAFF 246,604 264,179 270,831 288,512 302,900 295,255 303,162 X 101-3100-431.11-03 SEASONAL STAFF - - - - - - - X 101-3100-431.11-04 STAFF OVERTIME 31,594 60,729 52,034 51,612 50,626 60,000 60,000 X 101-3100-431.11-05 SEASONAL OVERTIME - - - - - - - X 101-3100-431.13-01 CELL PHONE 2,919 2,897 3,310 3,914 4,380 4,128 4,128 X 101-3100-431.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-3100-431.14-11 MEDICAL INSURANCE 45,432 47,654 30,063 44,103 49,774 39,768 46,823 X 101-3100-431.14-12 LIFE INSURANCE 474 495 525 586 489 1,135 1,135 X 101-3100-431.14-14 EMPLOYEE ASSISTANCE PROG 210 232 234 276 279 258 258 X 101-3100-431.14-15 DENTAL INSURANCE 4,640 4,908 2,770 3,038 3,370 3,003 3,859 X 101-3100-431.14-16 VISION INSURANCE 763 773 605 689 731 693 785 X 101-3100-431.14-17 MASA 364 399 379 - 725 473 473 X 101-3100-431.14-18 TELEPHONE DOC 190 226 228 272 294 245 245 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-3100-431.14-21 TAXES/FICA-MEDICARE 21,470 25,144 25,461 28,206 30,139 31,320 31,498 X 101-3100-431.14-31 RETIREMENT/ICMA 401(A) 1,965 2,066 2,170 2,464 3,270 - 4,173 X 101-3100-431.14-32 RETIREMENT/PERA 38,202 44,639 46,629 53,987 56,435 50,916 60,882 X 101-3100-431.14-41 WORKERS' COMPENSATION 12,700 12,159 9,944 9,682 11,936 12,175 11,871 X 101-3100-431.14-59 OTHER BENEFIT COSTS - - - - - - - X 101-3100-431.21-01 PROPERTY 7,155 5,730 5,977 6,287 9,018 9,893 10,828 X 101-3100-431.21-02 LIABILITY 5,596 7,108 7,610 6,278 8,612 6,542 6,862 X 101-3100-431.21-50 UNEMPLOYMENT - - - - - - - X 101-3100-431.22-02 ENGINEERING - - - - - - - X 101-3100-431.22-06 MEDICAL 200 200 300 689 96 - - X 101-3100-431.22-08 LEGAL - - - - - - - X 101-3100-431.22-09 INFO TECHNOLOGY SERVICES 12,783 11,969 11,420 11,422 19,093 23,378 24,320 X 101-3100-431.22-13 CONTRACT/SKILLED SERVICES - - - - - - - X 101-3100-431.22-24 GIS 2,798 4,100 4,321 6,169 3,580 9,000 9,000 X 101-3100-431.22-26 INSURANCE DAMAGE CLAIMS - 5,000 5,000 - 5,000 10,000 10,000 X 101-3100-431.22-98 OTHER 1,393 1,301 2,638 1,391 1,157 2,500 2,500 X 101-3100-431.23-01 PUBLICATION FEES - - - - - 250 250 X 101-3100-431.24-01 EQUIPMENT - 6,855 49,632 (1,451) 48,260 34,000 32,000 X 101-3100-431.24-02 REAL PROPERTY - 287 296 304 314 - - X 101-3100-431.24-03 LEASE 3,000 - - 13,007 - 29,000 29,000 X 101-3100-431.25-01 MAINTENANCE CONTRACTS 3,954 6,386 5,926 102,233 92,288 123,183 33,266 X 101-3100-431.25-02 BUILDINGS 93 795 - - 11 - - X 101-3100-431.25-04 VEHICLE EQUIPMENT 665 19 8 15,223 93 10,000 10,000 X 101-3100-431.25-05 MACHINERY/TOOLS - - - 152 143 1,400 1,400 X 101-3100-431.25-09 VEHICLE REPAIRS-FLEET SHP 107,105 146,935 187,846 199,523 170,245 242,290 240,215 X 101-3100-431.25-10 PARTS/MATERIAL-FLEET SHOP - - - 84,677 94,523 100,000 80,000 X 101-3100-431.25-20 STREETS 30,902 41,900 89,493 44,995 36,194 111,000 96,000 X 101-3100-431.25-24 STORM DRAINAGE - 9,058 130 206 26,470 - - X 101-3100-431.25-25 TRAFFIC SIGNS 11,858 11,328 3,111 12,580 14,918 14,000 14,000 X 101-3100-431.25-27 PARKING LOT - - - - - - - X 101-3100-431.25-44 FUTURE VEHICLE PURCHASE 108,282 151,579 191,464 191,464 122,719 124,991 124,991 X 101-3100-431.25-52 WALKWAYS/BIKEWAYS - 10,034 - - - - - X 101-3100-431.25-95 FACILITY ALLOCATION - - - - - 56,387 76,047 X 101-3100-431.25-98 OTHER EQUIPMENT/MACHINERY - - - - - 1,500 1,500 X 101-3100-431.26-01 OFFICE SUPPLIES 600 198 267 155 95 800 800 X 101-3100-431.26-03 PRINTING/FORMS - - - 30 - 100 100 X 101-3100-431.26-04 FREIGHT/SHIPPING - - - - - 150 150 X 101-3100-431.26-06 SMALL TOOLS 464 2,223 3,010 2,550 2,967 4,000 4,000 X 101-3100-431.26-07 SMALL HARDWARE 247 991 225 2,326 2,823 2,500 2,500 X 101-3100-431.26-08 LUMBER/PAINT 1,602 3,314 1,598 2,456 3,477 4,500 4,500 X 101-3100-431.26-13 MEDICAL - 266 434 521 604 700 700 X 101-3100-431.26-17 CATERING/SPEC CIRCUMSTANC - 254 - - 314 1,000 1,000 X 101-3100-431.26-20 ELECTRICAL - - - - - - - X 101-3100-431.26-21 BRIDGES - - - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-3100-431.26-22 WALKWAYS - - - - - - - X 101-3100-431.26-23 FURNITURE/FIXTURES - - - - - - - X 101-3100-431.26-32 DATA PROCESSING SOFTWARE - - 219 - - - - X 101-3100-431.26-33 DATA PROCESSING EQUIPMENT - 276 3,722 - - 3,000 3,000 X 101-3100-431.26-39 FUEL & OIL 20,891 24,988 31,532 42,757 24,981 45,000 45,000 X 101-3100-431.26-46 COMMUNICATION EQUIPMENT - - - - 3,773 - - X 101-3100-431.26-48 SHOP EQUIPMENT 355 1,105 1,097 798 888 1,500 1,500 X 101-3100-431.26-95 OTHER EQUIPMENT - - - - - - - X 101-3100-431.27-01 PERSONAL SAFETY EQUIPMENT 80 - 586 1,559 331 800 800 X 101-3100-431.27-02 UNIFORM ALLOWANCE 2,829 1,210 5,107 3,224 2,777 3,200 3,200 X 101-3100-431.27-04 EDUCATION/TRAINING 275 1,786 4,050 1,747 - 13,150 6,150 X 101-3100-431.27-05 MEMBER DUES/SUBSCRIPTIONS 1,038 455 535 350 899 800 800 X 101-3100-431.27-06 EMPLOYEE RECOGNITION 251 385 594 539 463 320 320 X 101-3100-431.27-07 MILEAGE REIMBURSEMENT - - - - - - - X 101-3100-431.27-15 TEAM BUILDING EXP - - - - - - - X 101-3100-431.27-21 EMPLOYEE RECRUITMENT 293 - 254 - - 2,000 2,000 X 101-3100-431.27-30 VOLUNTEER RECOGNITION - - - - - - - X 101-3100-431.28-01 TELEPHONE 963 988 883 450 480 3,502 3,502 X 101-3100-431.28-02 NATURAL GAS 5,016 5,535 10,493 8,036 4,574 8,240 8,681 X 101-3100-431.28-03 ELECTRICAL ENERGY 3,581 5,201 4,631 5,433 1,940 5,000 5,465 X 101-3100-431.28-04 WATER 908 937 1,008 1,290 798 - - X 101-3100-431.28-05 SEWER - 435 729 1,463 605 1,300 1,339 X 101-3100-431.28-06 TRASH DISPOSAL 4,226 4,513 2,649 1,773 1,188 5,150 5,150 X 101-3100-431.28-09 STREET LIGHT ENERGY CHG. 86,103 84,709 87,715 91,040 97,868 91,000 94,000 X 101-3100-431.29-01 SNOW REMOVAL CONTRACTS - - - - - - - X 101-3100-431.31-13 LAND IMPROVEMENTS - - - - - - - X 101-3100-431.32-21 NEW BUILDINGS - - - - - - - X 101-3100-431.33-31 FURNITURE/FIXTURES - - - - - - - X 101-3100-431.33-32 OFFICE EQUIPMENT - - - - - - - X 101-3100-431.33-33 DATA PROCESSING EQUIPMENT - - - - - - - X 101-3100-431.33-36 COMMUNICATION EQUIPMENT - - - - - - - X 101-3100-431.33-38 SHOP EQUIPMENT - - - - - - - X 101-3100-431.34-42 TRUCKS - - - - - - - X 101-3100-431.34-43 HEAVY EQUIPMENT 19,800 - - - - - - X 101-3100-431.34-98 OTHER MACHINERY/EQUIPMENT 37,860 - - - - - - X 101-3100-431.35-21 BRIDGES - - - - - - - X 101-3100-431.35-51 STREETS - - - - - - 70,000 X 101-3100-431.35-52 PARKING LOTS - - - - - - - X 101-3100-431.35-53 STORM DRAINAGE - - - - - - - X 101-3100-431.35-60 WALKWAYS & BIKEWAYS - - - - - - - X 101-3100-431.36-55 FHWA-FISH CREEK REPAIRS - - - 39,045 - - - X 101-3100-431.36-59 FHWA-COMMUNITY DRIVE - - - - - - - X 101-3100-431.37-99 MAINTENANCE RESERVE - - - - - 26,000 26,000 R 101-3175-333.00-00 FEDERAL GRANT - - - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended R 101-3175-334.20-00 OPERATING GRANT - - - - - - - R 101-3175-334.30-00 CAPITAL GRANTS - - - - - - - R 101-3175-365.20-00 CONTRIBUTIONS/DONATIONS / DONATION - - - - - - - R 101-3175-380.20-00 OTHER - - - - - - - R 101-3175-380.30-00 SALES OF FIXED ASSETS - - - - - - - X 101-3175-431.11-01 SUPERVISORS - - - 20,007 36,518 50,721 44,449 X 101-3175-431.11-02 REGULAR STAFF - - 23,184 96,617 96,468 205,807 168,291 X 101-3175-431.11-03 SEASONAL STAFF - - - - - - - X 101-3175-431.11-04 STAFF OVERTIME - - 1,682 3,873 4,926 2,000 2,000 X 101-3175-431.11-05 SEASONAL OVERTIME - - - - - - - X 101-3175-431.13-01 CELL PHONE - - 480 2,372 2,044 2,327 2,208 X 101-3175-431.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-3175-431.14-11 MEDICAL INSURANCE - - 3,472 19,566 23,196 70,542 67,711 X 101-3175-431.14-12 LIFE INSURANCE - - 56 159 135 958 871 X 101-3175-431.14-14 EMPLOYEE ASSISTANCE PROG - - 25 102 114 218 198 X 101-3175-431.14-15 DENTAL INSURANCE - - 178 862 847 2,611 2,759 X 101-3175-431.14-16 VISION INSURANCE - - 41 155 137 520 501 X 101-3175-431.14-17 MASA - - 216 - 307 399 363 X 101-3175-431.14-18 TELEPHONE DOC - - 20 111 120 207 188 X 101-3175-431.14-21 TAXES/FICA-MEDICARE - - 1,917 9,146 10,396 19,955 16,597 X 101-3175-431.14-31 RETIREMENT/ICMA 401(A) - - - - 1,923 - 4,173 X 101-3175-431.14-32 RETIREMENT/PERA - - 3,228 17,990 18,851 37,269 30,105 X 101-3175-431.14-41 WORKERS' COMPENSATION - - 1,161 5,422 4,283 8,044 7,449 X 101-3175-431.14-59 OTHER BENEFIT COSTS - - - - - - - X 101-3175-431.21-01 PROPERTY - - - - - 391 707 X 101-3175-431.21-02 LIABILITY - - - 993 1,241 1,499 3,383 X 101-3175-431.21-50 UNEMPLOYMENT - - - - - - - X 101-3175-431.22-02 ENGINEERING - - - - - 12,000 13,000 X 101-3175-431.22-06 MEDICAL - - - - - 450 450 X 101-3175-431.22-08 LEGAL - - - - - - - X 101-3175-431.22-09 INFO TECHNOLOGY SERVICES - - - - - - - X 101-3175-431.22-13 CONTRACT/SKILLED SERVICES - - - - - - - X 101-3175-431.22-24 GIS - - - 800 1,823 6,000 6,000 X 101-3175-431.22-26 INSURANCE DAMAGE CLAIMS - - - - - 5,000 5,000 X 101-3175-431.22-98 OTHER - - 569 806 1,039 2,500 2,500 X 101-3175-431.23-01 PUBLICATION FEES - - - - - 250 250 X 101-3175-431.24-01 EQUIPMENT - - - - - - - X 101-3175-431.24-02 REAL PROPERTY - - - - - - - X 101-3175-431.24-03 LEASE - - - - - - - X 101-3175-431.25-01 MAINTENANCE CONTRACTS - - 480 504 504 9,000 7,000 X 101-3175-431.25-02 BUILDINGS - - - - - - - X 101-3175-431.25-04 VEHICLE EQUIPMENT - - - - - - - X 101-3175-431.25-05 MACHINERY/TOOLS - - - - - 1,300 1,300 X 101-3175-431.25-09 VEHICLE REPAIRS-FLEET SHP - - 800 123 - 12,077 9,962 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-3175-431.25-10 PARTS/MATERIAL-FLEET SHOP - - - 1,455 1,135 1,000 1,000 X 101-3175-431.25-20 STREETS - - - - - - - X 101-3175-431.25-24 STORM DRAINAGE - - 788 36,864 22,183 40,000 35,000 X 101-3175-431.25-25 TRAFFIC SIGNS - - - 2,144 - - - X 101-3175-431.25-27 PARKING LOT - - - - - - - X 101-3175-431.25-44 FUTURE VEHICLE PURCHASE - - - - 7,000 7,500 7,500 X 101-3175-431.25-52 WALKWAYS/BIKEWAYS - - - - - - - X 101-3175-431.25-95 FACILITY ALLOCATION - - - - - 51,690 3,604 X 101-3175-431.25-98 OTHER EQUIPMENT/MACHINERY - - - - - - - X 101-3175-431.26-01 OFFICE SUPPLIES - - - - - - - X 101-3175-431.26-02 MATERIALS AND SUPPLIES / POSTAGE - - - - - - - X 101-3175-431.26-03 PRINTING/FORMS - - - - - - - X 101-3175-431.26-04 FREIGHT/SHIPPING - - - - - - - X 101-3175-431.26-06 SMALL TOOLS - - - 304 2,131 1,500 1,500 X 101-3175-431.26-07 SMALL HARDWARE - - - 50 92 1,500 1,500 X 101-3175-431.26-08 LUMBER/PAINT - - - - - - - X 101-3175-431.26-13 MEDICAL - - - - - - - X 101-3175-431.26-17 CATERING/SPEC CIRCUMSTANC - - - - - - - X 101-3175-431.26-20 ELECTRICAL - - - - - - - X 101-3175-431.26-21 BRIDGES - - - - - - - X 101-3175-431.26-22 WALKWAYS - - - - - - - X 101-3175-431.26-23 FURNITURE/FIXTURES - - - - - - - X 101-3175-431.26-31 MATERIALS AND SUPPLIES / SHOP SUPPLIE - - - - - - - X 101-3175-431.26-32 DATA PROCESSING SOFTWARE - - - - - - - X 101-3175-431.26-33 DATA PROCESSING EQUIPMENT - - 235 - - 3,000 3,000 X 101-3175-431.26-39 FUEL & OIL - - - 994 1,336 5,000 5,000 X 101-3175-431.26-46 COMMUNICATION EQUIPMENT - - - - - - - X 101-3175-431.26-48 SHOP EQUIPMENT - - - - - - - X 101-3175-431.26-95 OTHER EQUIPMENT - - - - - - - X 101-3175-431.27-01 PERSONAL SAFETY EQUIPMENT - - - 22 600 600 600 X 101-3175-431.27-02 UNIFORM ALLOWANCE - - - 1,482 1,579 2,400 2,400 X 101-3175-431.27-04 EDUCATION/TRAINING - - - - - 10,000 5,000 X 101-3175-431.27-05 MEMBER DUES/SUBSCRIPTIONS - - - - - - - X 101-3175-431.27-06 EMPLOYEE RECOGNITION - - - - - 240 240 X 101-3175-431.27-07 MILEAGE REIMBURSEMENT - - - - - - - X 101-3175-431.27-15 TEAM BUILDING EXP - - - - - - - X 101-3175-431.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 101-3175-431.28-01 TELEPHONE - - - - - - - X 101-3175-431.28-02 NATURAL GAS - - - - - - - X 101-3175-431.28-03 ELECTRICAL ENERGY - - - - - - - X 101-3175-431.28-04 WATER - - - - - - - X 101-3175-431.28-05 SEWER - - - - - - - X 101-3175-431.28-06 TRASH DISPOSAL - - - - - - - X 101-3175-431.28-09 STREET LIGHT ENERGY CHG. - - - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-3175-431.29-01 SNOW REMOVAL CONTRACTS - - - - - - - X 101-3175-431.31-13 LAND IMPROVEMENTS - - - - - - - X 101-3175-431.32-21 NEW BUILDINGS - - - - - - - X 101-3175-431.33-31 FURNITURE/FIXTURES - - - - - - - X 101-3175-431.33-32 OFFICE EQUIPMENT - - - - - - - X 101-3175-431.33-33 DATA PROCESSING EQUIPMENT - - - - - - - X 101-3175-431.33-36 COMMUNICATION EQUIPMENT - - - - - - - X 101-3175-431.33-38 SHOP EQUIPMENT - - - - - - - X 101-3175-431.34-42 TRUCKS - - - - - - - X 101-3175-431.34-43 HEAVY EQUIPMENT - - - - - - - X 101-3175-431.34-98 OTHER MACHINERY/EQUIPMENT - - - - - - - X 101-3175-431.35-21 BRIDGES - - - - - - - X 101-3175-431.35-51 STREETS - - - 11,586 10,214 - - X 101-3175-431.35-52 PARKING LOTS - - - - - - - X 101-3175-431.35-53 STORM DRAINAGE - - - - - - - X 101-3175-431.35-60 WALKWAYS & BIKEWAYS - - - - - - - X 101-3175-431.36-55 CAPITAL/INFRASTRUCTURE / FHWA-FISH C - - - - - - - X 101-3175-431.36-59 CAPITAL/INFRASTRUCTURE / FHWA-COMM - - - - - - - R 101-5200-333.00-00 FEDERAL GRANT - - - - - - - R 101-5200-334.20-00 OPERATING GRANT - - - - - - - R 101-5200-341.99-00 OTHER - - - - - - - R 101-5200-365.00-00 CONTRIBUTIONS/DONATIONS - - - - - - - R 101-5200-365.20-00 DONATIONS - (946) - - (1,623) - - R 101-5200-365.20-03 MRS WALSH GARDEN TRUST (33,304) (34,300) (35,514) (35,752) (36,958) (35,000) (35,000) R 101-5200-380.20-00 OTHER (6,611) (2,824) (896) (3,245) (596) - - R 101-5200-380.30-00 SALES OF FIXED ASSETS - - (22,142) - (5,100) - - X 101-5200-452.11-01 SUPERVISORS 13,950 14,415 22,802 54,286 32,295 25,915 23,571 X 101-5200-452.11-02 REGULAR STAFF 283,269 288,724 328,768 319,205 348,263 353,829 361,972 X 101-5200-452.11-03 SEASONAL STAFF 69,097 73,709 101,510 124,941 120,163 187,953 194,399 X 101-5200-452.11-04 STAFF OVERTIME 5,903 8,257 7,112 7,409 11,307 10,000 10,000 X 101-5200-452.11-05 SEASONAL OVERTIME 227 715 1,732 580 378 2,000 2,000 X 101-5200-452.13-01 CELL PHONE 5,673 5,159 6,378 6,791 6,606 6,079 6,177 X 101-5200-452.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-5200-452.14-11 MEDICAL INSURANCE 58,537 57,209 64,759 72,548 81,533 105,851 113,569 X 101-5200-452.14-12 LIFE INSURANCE 580 545 651 693 656 1,432 1,432 X 101-5200-452.14-14 EMPLOYEE ASSISTANCE PROG 251 249 287 308 330 309 309 X 101-5200-452.14-15 DENTAL INSURANCE 4,773 4,869 3,885 3,840 3,731 4,596 5,649 X 101-5200-452.14-16 VISION INSURANCE 901 888 846 820 757 959 1,194 X 101-5200-452.14-17 MASA 1,630 1,084 1,702 - 795 567 567 X 101-5200-452.14-18 TELEPHONE DOC 233 242 280 337 317 294 294 X 101-5200-452.14-21 TAXES/FICA-MEDICARE 27,919 28,847 34,852 37,950 38,604 44,759 45,756 X 101-5200-452.14-31 RETIREMENT/ICMA 401(A) 1,960 2,064 2,176 2,464 2,629 - 2,782 X 101-5200-452.14-32 RETIREMENT/PERA 39,917 40,653 49,889 53,906 55,279 61,824 64,320 X 101-5200-452.14-41 WORKERS' COMPENSATION 10,075 8,115 8,392 7,840 8,855 12,636 12,539 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-5200-452.14-59 OTHER BENEFIT COSTS - - - - - - - X 101-5200-452.21-01 PROPERTY 10,866 7,820 8,158 4,837 6,145 17,215 11,969 X 101-5200-452.21-02 LIABILITY 4,938 6,727 7,201 5,542 7,185 5,263 7,513 X 101-5200-452.21-50 UNEMPLOYMENT 5,364 2,326 - - - - - X 101-5200-452.22-06 MEDICAL - 200 100 145 120 - - X 101-5200-452.22-09 INFO TECHNOLOGY SERVICES 29,827 23,939 22,839 22,843 22,911 28,054 28,373 X 101-5200-452.22-12 CONCERT CONTRACT - - - - - - - X 101-5200-452.22-24 GIS 744 - - 341 - - - X 101-5200-452.22-26 INSURANCE CLAIMS - - (530) - - - - X 101-5200-452.22-98 OTHER 1,796 1,374 1,894 2,263 1,943 - - X 101-5200-452.23-01 PUBLICATION FEES - - - - - - - X 101-5200-452.24-01 EQUIPMENT 1,675 - - - 2,500 - - X 101-5200-452.24-02 REAL PROPERTY - - - - - - - X 101-5200-452.24-03 LEASE - - - - - - - X 101-5200-452.25-01 MAINTENANCE CONTRACTS 26,226 26,206 22,071 30,904 62,249 90,333 50,332 X 101-5200-452.25-02 BUILDINGS 250 50 342 2,204 1,355 - 4,000 X 101-5200-452.25-03 FURNITURE/FIXTURES 15,119 35,667 67,810 21,724 36,053 78,891 40,250 X 101-5200-452.25-04 VEHICLE EQUIPMENT 3,127 4,946 11,943 15,404 1,544 - 4,500 X 101-5200-452.25-05 MACHINERY/TOOLS 12 - - - 1,860 5,000 5,000 X 101-5200-452.25-09 VEHICLE REPAIRS-FLEET SHP 36,311 30,077 73,542 84,541 62,344 67,332 72,965 X 101-5200-452.25-10 PARTS/MATERIAL-FLEET SHOP - - 7,397 20,439 22,283 25,000 25,000 X 101-5200-452.25-37 MRS WALSH GARDEN MAINT 25,140 36,476 1,477 771 2,287 30,000 30,000 X 101-5200-452.25-44 FUTURE VEHICLE PURCHASE 56,856 51,892 65,242 67,178 57,199 71,659 71,659 X 101-5200-452.25-52 WALKWAYS/BIKEWAYS 6,014 1,633 1,105 214,093 2,080 402,580 10,000 X 101-5200-452.25-95 FACILITY ALLOCATION - - - - - 31,876 127,382 X 101-5200-452.25-98 OTHER EQUIPMENT/MACHINERY - - - - - - - X 101-5200-452.26-01 OFFICE SUPPLIES 779 311 444 1,152 301 1,260 1,260 X 101-5200-452.26-03 PRINTING/FORMS 65 - - 40 - 210 400 X 101-5200-452.26-04 FREIGHT/SHIPPING 85 13 4 - - 30 100 X 101-5200-452.26-05 JANITORIAL - - - - - - - X 101-5200-452.26-06 SMALL TOOLS 2,985 2,259 5,046 7,357 6,640 7,500 7,500 X 101-5200-452.26-07 SMALL HARDWARE 855 823 989 1,524 812 2,500 2,500 X 101-5200-452.26-08 LUMBER/PAINT 571 597 849 992 686 5,000 5,000 X 101-5200-452.26-09 CHEMICAL 3,587 1,600 5,057 356 2,738 6,500 6,500 X 101-5200-452.26-10 LAWN 22,433 19,589 19,806 18,021 26,471 31,000 35,000 X 101-5200-452.26-13 MEDICAL 308 1,039 836 688 312 300 500 X 101-5200-452.26-17 CATERING/SPEC CIRCUMSTANC 384 1,192 979 1,490 775 4,500 4,500 X 101-5200-452.26-22 WALKWAYS 602 910 - 1,307 171 2,500 5,000 X 101-5200-452.26-23 FURNTIURE/FIXTURES 1,450 787 398 311 342 4,000 4,000 X 101-5200-452.26-27 AGGREGATE 5,430 9,074 1,553 2,225 3,478 15,000 15,000 X 101-5200-452.26-30 MULCH 14,384 16,001 14,652 14,593 19,402 19,800 19,800 X 101-5200-452.26-31 SHOP SUPPLIES 222 327 737 231 1,191 1,900 950 X 101-5200-452.26-32 DATA PROCESSING SOFTWARE - 150 - - - - - X 101-5200-452.26-33 DATA PROCESSING EQUIPMENT 40 - 9 26 - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-5200-452.26-36 MAINT., TREES, PLANTS 43,111 52,257 54,256 53,879 77,775 71,000 75,000 X 101-5200-452.26-39 FUEL & OIL 7,766 10,187 13,258 13,828 12,656 15,000 15,000 X 101-5200-452.26-43 HEAVY EQUIPMENT 371 - - - - 14,000 5,000 X 101-5200-452.26-46 COMMUNICATION EQUIPMENT - - - 1,993 - - - X 101-5200-452.26-48 SHOP EQUIPMENT - - - - 18 2,100 5,000 X 101-5200-452.26-60 MRS WALSH GARDEN PROGRAM 1,109 191 3,309 1,126 2,119 5,000 5,000 X 101-5200-452.26-95 OTHER EQUIPMENT 5,375 - - - - - - X 101-5200-452.27-01 PERSONAL SAFETY EQUIPMENT 764 652 3,150 4,009 3,730 9,000 9,000 X 101-5200-452.27-02 UNIFORM ALLOWANCE 2,566 4,745 5,199 8,131 6,801 10,000 10,000 X 101-5200-452.27-04 EDUCATION/TRAINING 2,982 643 5,345 8,498 7,861 7,500 10,000 X 101-5200-452.27-05 MEMBER DUES/SUBSCRIPTIONS 299 953 704 1,194 1,046 1,500 - X 101-5200-452.27-06 EMPLOYEE RECOGNITION 173 341 380 479 385 600 600 X 101-5200-452.27-07 MILEAGE REIMBURSEMENT - - - - - - - X 101-5200-452.27-15 AMERICA IN BLOOM - - - - - - - X 101-5200-452.27-21 EMPLOYEE RECRUITMENT - - - - - - 500 X 101-5200-452.27-30 VOLUNTEER RECOGNITION - - - - - - 300 X 101-5200-452.28-01 TELEPHONE 1,547 1,750 1,358 688 1,294 1,050 1,300 X 101-5200-452.28-02 NATURAL GAS 2,558 3,118 5,426 4,046 4,573 5,000 5,268 X 101-5200-452.28-03 ELECTRICAL ENERGY 4,906 13,493 18,375 20,714 21,264 22,000 24,046 X 101-5200-452.28-04 WATER 74,316 73,563 74,103 68,018 73,299 78,749 80,340 X 101-5200-452.28-05 SEWER 372 381 416 431 468 1,050 1,082 X 101-5200-452.28-06 TRASH DISPOSAL 13,873 13,844 11,608 27,583 17,720 27,600 28,428 X 101-5200-452.31-12 LAND PURCHASES - - - - - - - X 101-5200-452.32-21 NEW BUILDINGS - - - - - - - X 101-5200-452.33-31 FURNITURE/FIXTURES - - - - - - - X 101-5200-452.33-33 DATA PROCESSING EQUIPMENT - - - - - - - X 101-5200-452.33-36 COMMUNICATION EQUIPMENT - - - - - - - X 101-5200-452.33-38 SHOP EQUIPMENT - - - - - - - X 101-5200-452.33-98 OTHER EQUIPMENT 9,000 - - 9,000 - 10,200 10,200 X 101-5200-452.34-42 TRUCKS - - - - - - - X 101-5200-452.34-98 OTHER MACHINERY/EQUIPMENT - - - - - - - X 101-5200-452.35-61 PARK IMPROVEMENTS - - - - - - - X 101-5304-453.21-01 PROPERTY - - - - - - - X 101-5304-453.21-02 LIABILITY - - - - - - - X 101-5304-453.27-15 TEAM BUILDING EXP - - - - - - - R 101-5500-322.55-00 SPEC EVENT VENDOR PERMITS (3,325) (4,225) (19,907) (350) 950 - - R 101-5500-333.00-00 FEDERAL GRANT - - - - - - - R 101-5500-334.20-00 OPERATING GRANT - (50,000) - - (45,398) - - R 101-5500-342.10-10 ARENA (25,382) (8,630) (10,950) (7,900) (8,400) (18,300) (13,500) R 101-5500-342.10-20 STALL (53,349) (88,281) (98,098) (92,259) (80,457) (70,000) (70,000) R 101-5500-342.10-30 CAMPER (12,870) (16,615) (18,355) (22,200) (20,838) (24,000) (29,000) R 101-5500-342.10-40 COMMERCIAL VENDORS (4,959) (14,060) (51,787) (66,175) (87,904) (75,000) (80,000) R 101-5500-342.10-50 STORAGE - - - - - - - R 101-5500-342.10-60 PARKING - (50) (1,652) (2,750) - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended R 101-5500-342.10-70 FOOD CONCESSIONS (4,884) (22,697) (25,613) (37,124) (51,621) (30,000) (50,000) R 101-5500-342.20-10 CONCERT - - - - - - - R 101-5500-342.20-20 DANCE - - - - - - - R 101-5500-342.20-30 ENTERTAINMENT/MEALS - - - - - - - R 101-5500-342.20-40 ADMISSION (74,341) (187,149) (273,201) (371,142) (366,404) (376,822) (372,700) R 101-5500-342.30-01 ENTRY FEES (2,070) (50) (10,414) (9,316) (8,089) (10,000) (8,000) R 101-5500-342.30-02 WORKSHOP FEES - 2,129 2,248 320 (35,378) (30,000) (28,000) R 101-5500-342.40-00 FEED SALES - - - (12,272) (10,241) (10,000) (10,000) R 101-5500-343.10-00 RETAIL (220) (7,643) (49,039) (13,242) (24,332) (30,000) (30,000) R 101-5500-343.50-00 TICKET PROCESSING (340) - - - - - - R 101-5500-361.00-00 INTEREST EARNINGS - - - - - - - R 101-5500-363.10-00 LAND - - - - - - - R 101-5500-363.20-00 BUILDINGS (35,825) (62,826) (78,631) (80,255) (95,464) (80,000) (80,000) R 101-5500-363.30-00 REAL PROP-EVENT VENUES (62,737) (87,048) (121,394) (89,245) (67,497) (80,000) (80,000) R 101-5500-365.20-00 DONATIONS - (200) - - - - - R 101-5500-380.20-00 OTHER (1,774) (16,018) (16,842) (36,852) (7,883) (10,000) (5,000) R 101-5500-380.20-01 CARNIVAL/GYMKHANA - - - - - - - R 101-5500-380.20-02 SPONSORSHIP (10,955) (10,700) (17,048) (93,586) (86,750) (90,000) (90,000) R 101-5500-380.20-03 PROGRAM SALES - - - - - - - R 101-5500-380.20-04 COMPOST - - - - - - - R 101-5500-380.20-58 PRPA NORTH COLO ECON DEV - - - - - - - R 101-5500-380.30-00 SALES OF FIXED ASSETS (640) - - - (3,000) - - R 101-5500-388.70-00 CAPITAL LEASE PROCEEDS - - - - - - - R 101-5500-391.91-01 GENERAL - - - - - - - X 101-5500-455.11-01 SUPERVISORS 156,818 148,479 106,515 118,558 125,582 127,321 132,459 X 101-5500-455.11-02 REGULAR STAFF 349,278 390,962 424,357 492,606 600,100 674,367 711,862 X 101-5500-455.11-03 SEASONAL STAFF 5,133 150 21,673 228 - 19,864 20,057 X 101-5500-455.11-04 STAFF OVERTIME 17,637 42,207 42,941 40,966 30,673 40,000 40,000 X 101-5500-455.11-05 SEASONAL OVERTIME 2,733 - 6,278 - - 6,000 - X 101-5500-455.13-01 CELL PHONE 6,144 5,744 5,514 6,214 7,674 7,104 7,704 X 101-5500-455.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-5500-455.14-11 MEDICAL INSURANCE 97,555 100,749 107,588 117,772 150,927 215,261 226,024 X 101-5500-455.14-12 LIFE INSURANCE 942 979 956 931 905 2,878 2,878 X 101-5500-455.14-14 EMPLOYEE ASSISTANCE PROG 409 416 442 462 565 654 654 X 101-5500-455.14-15 DENTAL INSURANCE 6,522 7,015 6,032 5,928 6,921 8,979 10,879 X 101-5500-455.14-16 VISION INSURANCE 1,305 1,380 1,362 1,386 1,644 2,123 2,335 X 101-5500-455.14-17 MASA 1,135 1,181 1,070 - 1,487 1,199 1,199 X 101-5500-455.14-18 TELEPHONE DOC 380 405 422 510 589 621 621 X 101-5500-455.14-21 TAXES/FICA-MEDICARE 39,652 43,572 44,954 48,776 56,493 66,911 70,233 X 101-5500-455.14-31 RETIREMENT/ICMA 401(A) 14,076 14,632 15,563 17,626 18,690 - - X 101-5500-455.14-32 RETIREMENT/PERA 62,157 69,195 71,041 82,451 96,687 138,565 151,323 X 101-5500-455.14-41 WORKERS' COMPENSATION 11,185 10,909 8,449 7,641 11,183 13,495 15,672 X 101-5500-455.14-59 OTHER BENEFITS - - - - - - - X 101-5500-455.21-01 PROPERTY 28,721 39,260 40,959 49,907 61,450 74,294 57,931 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-5500-455.21-02 LIABILITY 6,961 9,499 10,168 6,972 8,884 7,683 11,672 X 101-5500-455.21-50 UNEMPLOYMENT 1,951 590 - - - - - X 101-5500-455.22-02 ENGINEERING - - - - - - - X 101-5500-455.22-06 MEDICAL - - - - - - - X 101-5500-455.22-08 LEGAL - - 446 16,719 15,168 - - X 101-5500-455.22-09 INFO TECHNOLOGY SERVICES 34,089 31,918 26,646 26,650 30,549 37,405 36,479 X 101-5500-455.22-10 BANK SERVICE 7,418 23,526 21,722 31,744 24,751 32,000 32,000 X 101-5500-455.22-12 CONTRACT SERVICES 31,289 80,411 120,642 148,417 124,196 172,323 143,000 X 101-5500-455.22-13 CONTRACT/SKILLED SERVICES 585 - - 40,722 - - - X 101-5500-455.22-20 ENTERTAINMENT 57,559 110,449 136,995 154,433 162,662 161,710 162,500 X 101-5500-455.22-26 INSURANCE DAMAGE CLAIMS - - - 5,000 - 1,000 1,000 X 101-5500-455.22-98 OTHER 6,989 5,867 4,200 4,359 6,281 5,000 8,000 X 101-5500-455.23-01 PUBLICATION FEES 4,622 3,892 7,692 3,387 4,923 6,000 7,000 X 101-5500-455.23-02 ADVERTISING 9,617 14,576 27,773 19,717 18,238 26,000 16,000 X 101-5500-455.24-01 EQUIPMENT 21,658 37,325 4,440 2,065 42,696 8,000 5,500 X 101-5500-455.24-02 REAL PROPERTY - - - - - - - X 101-5500-455.24-03 LEASE - - - - - - - X 101-5500-455.25-01 MAINTENANCE CONTRACTS 39,979 40,092 42,011 25,548 22,385 13,500 14,000 X 101-5500-455.25-02 BUILDINGS 58,629 62,795 72,292 70,814 38,723 80,000 65,000 X 101-5500-455.25-03 FURNITURE/FIXTURES - 489 - - - 1,000 500 X 101-5500-455.25-04 VEHICLE EQUIPMENT 68 351 261 579 963 2,000 1,000 X 101-5500-455.25-05 MACHINERY/TOOLS 269 75 - - (699) 1,000 1,000 X 101-5500-455.25-09 VEHICLE REPAIRS-FLEET SHP 28,085 33,264 39,673 45,209 34,702 32,157 43,175 X 101-5500-455.25-10 PARTS/MATERIAL-FLEET SHOP - - - 6,319 13,332 10,000 - X 101-5500-455.25-11 JANITORIAL SERVICES - - - - 10,555 25,300 25,000 X 101-5500-455.25-44 FUTURE VEHICLE PURCHASE 31,327 31,327 41,676 31,327 46,914 43,621 43,621 X 101-5500-455.25-95 FACILITY ALLOCATION - - - - - 280,984 582,462 X 101-5500-455.25-98 OTHER EQUIPMENT/MACHINERY 3,109 11,987 7,809 5,667 10,987 10,000 12,000 X 101-5500-455.26-01 OFFICE SUPPLIES 938 747 1,400 4,440 3,314 2,000 2,200 X 101-5500-455.26-02 POSTAGE 25 88 60 231 113 200 250 X 101-5500-455.26-03 PRINTING/FORMS - 97 1,032 1,077 894 2,000 2,000 X 101-5500-455.26-04 FREIGHT/SHIPPING 104 - - - 33 - - X 101-5500-455.26-05 JANITORIAL 5,460 4,089 3,146 5,254 4,500 10,000 10,250 X 101-5500-455.26-06 SMALL TOOLS 49 556 253 234 1,761 1,000 1,025 X 101-5500-455.26-07 SMALL HARDWARE 125 503 708 37 523 1,000 1,025 X 101-5500-455.26-08 LUMBER/PAINT 902 1,102 2,578 1,391 2,759 4,000 4,100 X 101-5500-455.26-10 LAWN - - - - - - - X 101-5500-455.26-12 FEED COSTS - 8,425 7,315 9,208 10,766 12,000 12,300 X 101-5500-455.26-13 MEDICAL - 19 41 186 376 200 250 X 101-5500-455.26-15 EXHIBIT/DISPLAY 21,385 10,185 10,287 10,480 13,144 12,500 11,000 X 101-5500-455.26-16 PROGRAMS - - - - - - - X 101-5500-455.26-17 CATERING/SPEC CIRCUMSTANC 2,182 4,205 28,049 30,991 38,755 35,600 40,100 X 101-5500-455.26-18 TROPHIES / AWARDS 1,973 155 166 2,477 2,326 2,750 3,000 X 101-5500-455.26-23 FURNITURE/FIXTURES - 530 1,364 500 - 2,000 2,050 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-5500-455.26-24 EVENT SUPPLIES/MATERIALS 25,249 6,948 23,820 32,772 29,640 30,000 32,000 X 101-5500-455.26-32 DATA PROCESSING SOFTWARE 2,785 205 220 600 715 1,200 1,500 X 101-5500-455.26-33 DATA PROCESSING EQUIPMENT 94 1,320 2,552 - - 3,500 3,500 X 101-5500-455.26-39 FUEL & OIL 5,594 7,914 10,393 7,521 8,247 10,000 10,000 X 101-5500-455.26-42 OFFICE EQUIPMENT - - - - - 1,000 1,000 X 101-5500-455.26-46 COMMUNICATION EQUIPMENT - 108 - - - - - X 101-5500-455.26-48 SHOP EQUIPMENT 46 104 18 - - - - X 101-5500-455.26-52 TRAFFIC SIGNS 5,726 239 1,063 - - - - X 101-5500-455.27-01 PERSONAL SAFETY EQUIPMENT 843 342 227 336 536 1,000 1,000 X 101-5500-455.27-02 UNIFORM ALLOWANCE 472 880 2,004 952 822 1,500 1,500 X 101-5500-455.27-04 EDUCATION/TRAINING 8,520 2,393 3,227 7,770 10,072 9,000 6,000 X 101-5500-455.27-05 MEMBER DUES/SUBSCRIPTIONS 3,199 7,656 7,708 8,350 10,434 8,400 8,600 X 101-5500-455.27-06 EMPLOYEE RECOGNITION 766 1,004 758 685 1,012 1,200 1,200 X 101-5500-455.27-07 MILEAGE REIMBURSEMENT - 123 140 1,152 422 1,000 1,500 X 101-5500-455.27-08 MARKETING EXPENSES 11,753 6,294 9,127 11,081 4,246 15,000 9,000 X 101-5500-455.27-09 BUSINESS ALLOWANCE - - - - 66 - - X 101-5500-455.27-15 TEAM BUILDING EXP - - - - - - - X 101-5500-455.27-21 EMPLOYEE RECRUITMENT - - - 150 521 300 300 X 101-5500-455.27-30 VOLUNTEER RECOGNITION - - - - - 500 500 X 101-5500-455.28-01 TELEPHONE 13,443 20,718 20,872 22,621 11,288 15,000 10,000 X 101-5500-455.28-02 NATURAL GAS 16,302 21,193 33,152 29,595 25,217 32,000 33,712 X 101-5500-455.28-03 ELECTRICAL ENERGY 35,686 39,979 46,329 45,598 56,752 59,400 64,924 X 101-5500-455.28-04 WATER 19,899 21,341 29,679 28,926 27,380 31,000 31,000 X 101-5500-455.28-05 SEWER 10,090 9,291 4,543 8,553 36,264 10,000 10,300 X 101-5500-455.28-06 TRASH DISPOSAL 11,289 21,321 29,622 25,188 26,725 26,000 26,000 X 101-5500-455.29-12 PARADE - - - 900 150 2,000 - X 101-5500-455.29-13 DANCE - - - - - - - X 101-5500-455.29-14 SPONSORS - 840 - - - - - X 101-5500-455.29-15 ADDED PURSE MONEY 150 65,000 74,284 72,686 74,052 95,000 95,000 X 101-5500-455.29-16 SECURITY/TICKET LABOR - 3,966 6,765 9,291 11,368 10,000 10,000 X 101-5500-455.29-17 VOLUNTEERS BANQUET - 1,200 1,500 1,340 1,273 1,500 1,800 X 101-5500-455.29-18 RODEO 1,300 128,825 143,657 237,388 253,898 299,535 310,209 X 101-5500-455.29-19 CONCERT - - - - - - - X 101-5500-455.29-20 RESALE PURCHASES - 4,640 17,038 21,158 26,283 21,000 21,525 X 101-5500-455.29-22 MARKETING EXPENSE - - - - - - - X 101-5500-455.29-25 PROMOTION 9,110 2,510 344 3,303 3,788 10,000 8,000 X 101-5500-455.29-30 MANURE/BEDDING DISPOSAL 7,820 12,580 15,840 14,620 12,960 15,000 18,450 X 101-5500-455.29-32 EDUC/TRNG TICKET PURCHASE - - - - - - - X 101-5500-455.32-21 NEW BUILDINGS - - - - - - - X 101-5500-455.32-22 BUILDING REMODELING - - - - - - - X 101-5500-455.33-31 FURNITURE/FIXTURES - - - - - - - X 101-5500-455.33-32 OFFICE EQUIPMENT - - - - - - - X 101-5500-455.33-33 DATA PROCESSING EQUIPMENT - - - - - - - X 101-5500-455.33-98 OTHER EQUIPMENT - - - 9,000 - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-5500-455.34-42 TRUCKS - - - - - - - X 101-5500-455.34-98 OTHER MACHINERY/EQUIPMENT - - - - - - 26,000 X 101-5500-455.35-62 MASTER PLANS - - - - - - - X 101-5500-455.60-01 CONTINGENCIES - - - - - - - R 101-5600-333.00-00 FEDERAL GRANT (449,062) (96,121) (731,052) (77,345) (47,703) (1,196,264) - R 101-5600-334.20-00 OPERATING GRANT - - - (16,027) (55,104) (42,629) - R 101-5600-380.20-00 OTHER - - (14,686) (539) - - - R 101-5600-380.20-02 SPONSORSHIP (13,550) (13,375) (25,375) (16,200) (21,100) (15,500) (15,500) X 101-5600-456.11-01 SUPERVISORS 62,076 64,074 62,211 55,834 25,716 18,017 17,510 X 101-5600-456.11-02 REGULAR STAFF 16,737 8,524 11,823 52,573 61,839 78,346 81,121 X 101-5600-456.11-03 SEASONAL STAFF 5,177 9,279 - - - 14,090 14,227 X 101-5600-456.11-04 STAFF OVERTIME 884 762 96 3,293 725 - - X 101-5600-456.11-05 SEASONAL OVERTIME - 162 - - - 250 250 X 101-5600-456.13-01 CELL PHONE 574 576 584 864 624 672 672 X 101-5600-456.14-11 MEDICAL INSURANCE 16,849 11,548 10,779 20,162 17,312 18,068 20,324 X 101-5600-456.14-12 LIFE INSURANCE 110 88 95 137 103 185 185 X 101-5600-456.14-14 EMPLOYEE ASSISTANCE PROG 55 40 41 58 47 42 42 X 101-5600-456.14-15 DENTAL INSURANCE 1,142 1,016 636 1,009 795 828 1,052 X 101-5600-456.14-16 VISION INSURANCE 205 175 139 221 166 181 199 X 101-5600-456.14-17 MASA 131 139 126 - 118 77 77 X 101-5600-456.14-18 TELEPHONE DOC 47 38 38 63 50 40 40 X 101-5600-456.14-21 TAXES/FICA-MEDICARE 6,125 6,086 5,504 8,237 6,493 8,467 8,704 X 101-5600-456.14-31 RETIREMENT/ICMA 401(A) 1,972 2,064 2,176 2,464 2,629 - 2,782 X 101-5600-456.14-32 RETIREMENT/PERA 9,537 9,452 8,542 14,468 10,890 17,605 15,196 X 101-5600-456.14-41 WORKERS' COMPENSATION 1,092 1,115 1,361 3,464 2,373 3,317 750 X 101-5600-456.14-59 OTHER BENEFITS - - - - - - - X 101-5600-456.21-01 PROPERTY 124 356 371 3,765 4,891 4,726 5,288 X 101-5600-456.21-02 LIABILITY 2,311 3,186 3,309 3,636 5,044 4,705 4,655 X 101-5600-456.21-50 UNEMPLOYMENT - - - - - - - X 101-5600-456.22-08 LEGAL - - - - - - - X 101-5600-456.22-09 INFO TECHNOLOGY SERVICES 4,261 3,990 - - 3,819 4,676 - X 101-5600-456.22-10 BANK SERVICE - - - - - - - X 101-5600-456.22-13 CONTRACT/SKILLED SERVICES 2,991 19,412 21,695 58,716 14,400 50,000 50,000 X 101-5600-456.22-60 TRANSPORTATION FEES 348,952 434,404 634,870 600,902 524,369 1,608,284 600,000 X 101-5600-456.22-98 OTHER 624 301 681 441 414 9,250 9,250 X 101-5600-456.23-01 PUBLICATION FEES - 2,275 1,059 421 - - - X 101-5600-456.23-02 ADVERTISING MEDIA - - - 3,195 1,742 8,800 3,250 X 101-5600-456.25-01 MAINTENANCE CONTRACTS 477 371 - 681 127 7,625 124 X 101-5600-456.25-04 VEHICLE EQUIPMENT 1,637 2,463 3,640 3,759 - 3,200 - X 101-5600-456.25-09 VEHICLE REPAIRS-FLEET SHP 808 303 2,396 1,452 3,533 27,627 10,402 X 101-5600-456.25-10 PARTS/MATERIAL-FLEET SHOP - - - 7,801 - 10,000 10,000 X 101-5600-456.25-44 FUTURE VEHICLE PURCHASE 35,000 35,000 35,000 35,000 70,000 70,000 70,000 X 101-5600-456.25-95 FACILITY ALLOCATION - - - - - 25,483 3,394 X 101-5600-456.26-01 OFFICE SUPPLIES 122 269 - 234 58 240 600 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-5600-456.26-02 POSTAGE 5 14 35 - - - - X 101-5600-456.26-03 PRINTING/FORMS 7,605 8,330 11,945 9,305 8,819 11,000 11,500 X 101-5600-456.26-15 EXHIBIT/DISPLAY 333 - 4,780 1,091 944 500 1,500 X 101-5600-456.26-17 CATERING/SPEC CIRCUMSTANC (31) 322 52 143 111 240 240 X 101-5600-456.26-32 DATA PROCESSING SOFTWARE - - - - - - - X 101-5600-456.26-33 DATA PROCESSING EQUIPMENT - - - - - - - X 101-5600-456.26-39 FUEL & OIL - - - - - - - X 101-5600-456.26-52 TRAFFIC SIGNS 5,980 8,446 4,589 6,732 - 6,000 6,400 X 101-5600-456.27-01 PERSONAL SAFETY EQUIPMENT - 480 - - - - - X 101-5600-456.27-02 UNIFORM ALLOWANCE - - - - - 75 75 X 101-5600-456.27-04 EDUCATION/TRAINING 979 995 137 566 408 1,200 1,250 X 101-5600-456.27-05 MEMBER DUES/SUBSCRIPTIONS 704 1,007 831 904 1,185 950 950 X 101-5600-456.27-06 JOB PERFORMANCE EXPENSES / EMPLOYEE - 80 - - - - - X 101-5600-456.27-07 MILEAGE REIMBURSEMENT - - - - 56 - - X 101-5600-456.27-15 TEAM BUILDING EXP - - - - - - - X 101-5600-456.27-21 EMPLOYEE RECRUITMENT 5 - - - - - - X 101-5600-456.27-30 VOLUNTEER RECOGNITION - - - - - - - X 101-5600-456.28-01 TELEPHONE 3,083 1,143 1,036 961 961 1,100 1,200 X 101-5600-456.28-03 ELECTRICAL ENERGY 1,549 2,862 3,138 4,221 4,024 6,150 6,700 X 101-5600-456.29-20 RESALE PURCHASES - - - - - - - X 101-5600-456.29-25 PROMOTION - 550 50 - - - - X 101-5600-456.33-33 DATA PROCESSING EQUIPMENT - - - - - 50,000 - X 101-5600-456.34-42 TRUCKS 347,491 - 435,335 - - - - X 101-5600-569.13-10 EMPLOYEE STIPENDS - - - - - - - R 101-5690-322.31-00 PARKING PERMITS - - - - - - - R 101-5690-351.20-00 PARKING TICKETS - - - - - - - X 101-5690-569.11-01 SUPERVISORS - - - - - - - X 101-5690-569.11-02 REGULAR STAFF - - - - - - - X 101-5690-569.11-03 SEASONAL STAFF - - - - - - - X 101-5690-569.11-04 STAFF OVERTIME - - - - - - - X 101-5690-569.13-01 CELL PHONE - - - - - - - X 101-5690-569.13-10 EMPLOYEE STIPENDS - - - - - - - X 101-5690-569.14-11 MEDICAL INSURANCE - - - - - - - X 101-5690-569.14-12 LIFE INSURANCE - - - - - - - X 101-5690-569.14-14 EMPLOYEE ASSISTANCE PROG - - - - - - - X 101-5690-569.14-15 DENTAL INSURANCE - - - - - - - X 101-5690-569.14-16 VISION INSURANCE - - - - - - - X 101-5690-569.14-17 MASA - - - - - - - X 101-5690-569.14-18 TELEPHONE DOC - - - - - - - X 101-5690-569.14-21 TAXES/FICA-MEDICARE - - - - - - - X 101-5690-569.14-31 RETIREMENT/ICMA 401(A) - - - - - - - X 101-5690-569.14-32 RETIREMENT/PERA - - - - - - - X 101-5690-569.14-41 WORKERS' COMPENSATION - - - - - - - X 101-5690-569.14-59 OTHER BENEFITS - - - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-5690-569.21-01 PROPERTY - - - - - - - X 101-5690-569.21-02 LIABILITY - - - - - - - X 101-5690-569.22-08 LEGAL - - - - - - - X 101-5690-569.22-09 INFO TECHNOLOGY SERVICES - - - - - - - X 101-5690-569.22-10 BANK SERVICE - - - - - - - X 101-5690-569.22-13 CONTRACT/SKILLED SERVICES - - - - - - - X 101-5690-569.22-98 OTHER - - - - - - - X 101-5690-569.24-03 LEASE - - - - - - - X 101-5690-569.25-01 MAINTENANCE CONTRACTS - - - - - - - X 101-5690-569.25-09 VEHICLE REPAIRS-FLEET SHP - - - - - - - X 101-5690-569.25-10 PARTS/MATERIAL-FLEET SHOP - - - - - - - X 101-5690-569.25-44 FUTURE VEHICLE PURCHASE - - - - - - - X 101-5690-569.26-01 OFFICE SUPPLIES - - - - - - - X 101-5690-569.26-03 PRINTING/FORMS - - - - - - - X 101-5690-569.26-15 EXHIBIT/DISPLAY - - - - - - - X 101-5690-569.26-17 CATERING/SPEC CIRCUMSTANC - - - - - - - X 101-5690-569.26-32 DATA PROCESSING SOFTWARE - - - - - - - X 101-5690-569.26-33 DATA PROCESSING EQUIPMENT - - - - - - - X 101-5690-569.26-52 TRAFFIC SIGNS - - - - - - - X 101-5690-569.27-02 UNIFORM ALLOWANCE - - - - - - - X 101-5690-569.27-04 EDUCATION/TRAINING - - - - - - - X 101-5690-569.27-05 MEMBER DUES/SUBSCRIPTIONS - - - - - - - X 101-5690-569.27-21 MEMBER DUES/SUBSCRIPTIONS - - - - - - - X 101-5690-569.28-01 TELEPHONE - - - - - - - X 101-5690-569.28-03 ELECTRICAL ENERGY - - - - - - - X 101-5690-569.33-33 DATA PROCESSING EQUIPMENT - - - - - - - X 101-5690-569.34-42 TRUCKS - - - - - - - R 101-5700-333.00-00 FEDERAL GRANT - - - - - - - R 101-5700-334.10-00 STATE GRANT - - - - - - - R 101-5700-334.20-00 OPERATING GRANT - - - - - - - R 101-5700-334.40-00 PRIVATE/FOUNDATION GRANTS - - - - - (3,784) - R 101-5700-342.20-40 ADMISSION - - - - - - - R 101-5700-342.30-01 ENTRY FEES - - (163) (55) - - - R 101-5700-343.10-00 RETAIL - - - - - - - R 101-5700-343.30-00 PHOTO (191) (10) (80) (100) - (200) (200) R 101-5700-363.20-00 BUILDINGS (1,000) - (1,000) (1,200) (2,300) - - R 101-5700-365.20-00 DONATIONS (685) (4,921) (12,680) (4,004) (100,824) (90,679) (21,225) R 101-5700-380.20-00 OTHER (28,716) (20,366) (123,685) (24,125) (25,000) (59,150) (25,000) R 101-5700-380.20-14 VAN USAGE FEES - - - - - - - R 101-5700-380.30-00 SALES OF FIXED ASSETS - - - - - - - X 101-5700-457.11-01 SUPERVISORS - - - - - 95,578 107,120 X 101-5700-457.11-02 REGULAR STAFF 191,811 200,595 205,929 229,270 298,122 154,981 159,633 X 101-5700-457.11-03 SEASONAL STAFF - - 5,841 9,698 - 52,269 53,585 X 101-5700-457.11-04 STAFF OVERTIME - 1,123 - - - 500 500 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-5700-457.13-01 CELL PHONE 360 360 360 360 360 360 720 X 101-5700-457.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-5700-457.14-11 MEDICAL INSURANCE 32,792 32,682 34,081 36,501 48,426 44,783 53,320 X 101-5700-457.14-12 LIFE INSURANCE 364 362 377 378 378 792 930 X 101-5700-457.14-14 EMPLOYEE ASSISTANCE PROG 165 164 165 165 247 210 210 X 101-5700-457.14-15 DENTAL INSURANCE 2,370 2,385 1,881 1,881 2,565 1,983 2,518 X 101-5700-457.14-16 VISION INSURANCE 474 473 474 474 605 561 696 X 101-5700-457.14-17 MASA 146 238 216 - 579 385 385 X 101-5700-457.14-18 TELEPHONE DOC 153 159 160 180 250 199 199 X 101-5700-457.14-21 TAXES/FICA-MEDICARE 14,367 15,114 15,875 17,938 22,317 23,232 24,599 X 101-5700-457.14-31 RETIREMENT/ICMA 401(A) - - - - - - - X 101-5700-457.14-32 RETIREMENT/PERA 26,213 27,455 30,087 34,609 43,111 46,464 50,806 X 101-5700-457.14-41 WORKERS' COMPENSATION 7,307 6,332 7,064 8,203 7,441 7,895 9,187 X 101-5700-457.14-59 OTHER BENEFITS - - - - - - - X 101-5700-457.21-01 PROPERTY 5,746 7,465 7,788 9,022 11,210 12,415 13,161 X 101-5700-457.21-02 LIABILITY 1,277 1,705 1,826 1,297 1,644 1,311 1,964 X 101-5700-457.22-02 ENGINEERING - - - - - - - X 101-5700-457.22-08 LEGAL - - - - - - - X 101-5700-457.22-09 INFO TECHNOLOGY SERVICES 21,305 19,949 19,033 19,036 19,093 23,378 24,320 X 101-5700-457.22-10 BANK SERVICE - - - - - - - X 101-5700-457.22-13 CONTRACT SKILLED/SERVICES 11,092 - - - - - - X 101-5700-457.22-98 OTHER 632 2,819 4,133 5,810 6,387 5,000 5,000 X 101-5700-457.23-01 PUBLICATION FEES 500 - 1,513 1,424 - - - X 101-5700-457.23-02 ADVERTISING 5,726 7,678 3,544 5,456 8,695 8,350 6,750 X 101-5700-457.25-01 MAINTENANCE CONTRACTS 19,847 24,914 25,625 17,964 5,888 15,730 16,228 X 101-5700-457.25-02 BUILDINGS 9,011 151 3,729 9,877 11,496 10,000 400 X 101-5700-457.25-03 FURNITURE/FIXTURES - - - - - - - X 101-5700-457.25-04 VEHICLE EQUIPMENT - - 2,206 - - - - X 101-5700-457.25-09 VEHICLE REPAIRS-FLEET SHP 1,535 1,432 1,259 1,789 2,086 453 966 X 101-5700-457.25-10 PARTS/MATERIAL-FLEET SHOP - - - 29 46 400 400 X 101-5700-457.25-11 JANITORIAL - - - - 11,323 - - X 101-5700-457.25-44 FUTURE VEHICLE PURCHASE 2,869 2,869 2,869 2,869 2,869 2,869 2,869 X 101-5700-457.25-95 FACILITY ALLOCATION - - - - - 91,764 151,735 X 101-5700-457.25-98 OTHER EQUIPMENT/MACHINERY - - - - - - - X 101-5700-457.26-01 OFFICE SUPPLIES 1,379 1,160 1,899 2,061 2,375 2,000 2,000 X 101-5700-457.26-02 POSTAGE 11 43 261 24 288 - 200 X 101-5700-457.26-03 PRINTING/FORMS 3,895 3,730 5,257 3,953 5,825 5,400 - X 101-5700-457.26-04 FREIGHT/SHIPPING - 37 81 223 36 100 - X 101-5700-457.26-05 JANITORIAL 684 - 1,150 1,350 185 - - X 101-5700-457.26-06 SMALL TOOLS - - - - - - - X 101-5700-457.26-07 SMALL HARDWARE - - - - - - - X 101-5700-457.26-15 EXHIBIT/DISPLAY 2,559 1,777 633 196 1,540 - - X 101-5700-457.26-16 PROGRAMS 3,861 277 18 810 510 600 600 X 101-5700-457.26-17 CATERING/SPEC CIRCUMSTANC 1,012 1,116 1,650 988 526 250 250 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-5700-457.26-23 FURNITURE/FIXTURES 2,120 - - 180 - - - X 101-5700-457.26-26 CONSERVATION SUPPLIES 898 14,773 16,772 18,285 17,209 22,059 18,275 X 101-5700-457.26-32 DATA PROCESSING SOFTWARE 240 240 240 360 384 385 1,485 X 101-5700-457.26-33 DATA PROCESSING EQUIPMENT - - - - - 200 - X 101-5700-457.26-39 FUEL & OIL 73 137 341 229 109 100 200 X 101-5700-457.26-97 OPERATING SUPPLIES - - - - - - - X 101-5700-457.27-01 PERSONAL SAFETY EQUIPMENT - - - - - 200 200 X 101-5700-457.27-02 UNIFORM ALLOWANCE - - - - - 200 150 X 101-5700-457.27-04 EDUCATION/TRAINING 270 240 137 3,389 152 2,600 1,600 X 101-5700-457.27-05 MEMBER DUES/SUBSCRIPTIONS 1,671 869 899 593 728 1,430 1,430 X 101-5700-457.27-06 EMPLOYEE RECOGNITION 223 160 207 236 228 240 240 X 101-5700-457.27-07 MILEAGE REIMBURSEMENT - 44 55 51 - 100 100 X 101-5700-457.27-15 TEAM BUILDING EXP - - - - - - - X 101-5700-457.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 101-5700-457.27-30 VOLUNTEER RECOGNITION - - - 1,087 932 750 1,200 X 101-5700-457.28-01 TELEPHONE 1,631 2,057 2,081 2,085 2,279 1,800 2,600 X 101-5700-457.28-02 NATURAL GAS 3,772 5,623 7,888 6,669 6,840 5,500 5,800 X 101-5700-457.28-03 ELECTRICAL ENERGY 9,584 6,703 7,084 9,492 10,350 13,600 14,960 X 101-5700-457.28-04 WATER 2,784 3,126 3,593 3,773 3,364 3,100 3,100 X 101-5700-457.28-05 SEWER 1,027 1,083 1,449 3,030 1,271 2,100 2,250 X 101-5700-457.28-06 TRASH DISPOSAL 1,360 1,423 1,441 717 897 1,209 - X 101-5700-457.29-04 NEW PLANTINGS - - - - - - - X 101-5700-457.29-20 RESALE PURCHASES - - - - - - - X 101-5700-457.29-25 PROMOTION - - - - - - - x 101-5700-457.31-13 LAND IMPROVEMENTS - - - - - - - X 101-5700-457.32-22 BUILDING REMODELING - - - - - - - X 101-5700-457.33-31 FURNITURE/FIXTURES - - - - - - - X 101-5700-457.33-32 OFFICE EQUIPMENT - - 8,996 - - - - X 101-5700-457.33-33 DATA PROCESSING EQUIPMENT - - - - - - - X 101-9000-491.60-01 CONTINGENCIES - - - - - - - X 101-9000-491.60-02 CONTING-GRANTS - - - - - - - X 101-9000-491.90-04 COMMUNITY REINVESTMENT 816,547 1,371,857 6,278,919 5,372,751 4,356,515 2,906,697 3,084,233 X 101-9000-491.90-06 MEDICAL INSURANCE - - - - - - - X 101-9000-491.90-07 MUSEUM - - - - - - - X 101-9000-491.90-08 CONFERENCE CENTER - - - - - - - X 101-9000-491.90-15 SPECIAL EVENTS - - - - - - - X 101-9000-491.90-17 SENIOR CENTER - - - - - - - X 101-9000-491.90-22 COMMUNITY SERVICES - - - - - - - X 101-9000-491.90-29 FIRE SERVICE FUND - - - - - - - X 101-9000-491.90-35 VEHICLE REPLACEMENT - - - - - - - X 101-9000-491.90-56 PARKING SERVICES FUND 318,591 - - - - - - X 101-9000-491.92-22 OPEN SPACE FUND 210,000 - - - - - - X 101-9000-491.92-29 FIRE PROTECTION DISTRICT - - - - - - - X 101-9000-491.92-31 URBAN RENEWAL AUTHORITY - - - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 101-9000-491.92-32 LOCAL MARKETING DISTRICT - - - - - - - X 101-9000-491.92-36 EMERGENCY RESPONSE SYSTEM - - - - - - - X 101-9000-491.92-44 TRAILS EXPANSION FUND - - - - - - - X 101-9000-491.92-60 STREET IMPROVEMENT FUND - - - - - - - X 101-9000-491.92-70 WORKFORCE HOUSING FUND - - - - 425,000 - - X 101-9000-491.95-02 LIGHT & POWER FUND - - - - - 465,000 - X 101-9000-491.95-03 WATER FUND - - - - - - - X 101-9000-491.96-12 FLEET MAINT FUND - - 135,000 - - - - XN 204-0000-253.00-00 UNRESERVED FUND BALANCE - - - - - - - R 204-0000-333.00-00 FEDERAL GRANT - - - - (573,679) (1,385,747) - R 204-0000-334.20-00 OPERATING GRANT - - - (17,428) - (45,000) - R 204-0000-334.30-00 CAPITAL GRANTS (480,761) - - - - (550,000) - R 204-0000-361.00-00 INTEREST EARNINGS (15,867) 21 (25) (211,283) (182,033) (60,000) (60,000) R 204-0000-361.40-00 COPS-MPEC/STALL BARNS - - - - - - - R 204-0000-362.00-00 GAIN SALE OF INVESTMENTS - - - - - - - R 204-0000-365.20-00 DONATIONS - - - (14,544) - - - R 204-0000-380.20-00 OTHER - (4,684) - - - - - R 204-0000-380.30-00 SALES OF FIXED ASSETS - - - - - - - R 204-0000-385.20-00 COP PROCEEDS - - - - - - - R 204-0000-385.40-00 SALE OF CAPITAL ASSETS - - - - - - - R 204-0000-388.70-00 CAPITAL LEASE PROCEEDS - - - - - - - R 204-0000-391.91-01 GENERAL (816,547) (1,371,857) (6,278,919) (5,372,751) (4,356,515) (2,906,697) (3,084,233) R 204-0000-391.92-31 URBAN RENEWAL AUTHORITY - - - - - - - R 204-0000-391.95-02 LIGHT AND POWER - - - - - - - R 204-0000-391.95-03 WATER - - - - - - - R 204-0000-391.96-05 CATASTROPHIC LOSS - - - - - - - R 204-0000-391.96-35 FLEET REPLACEMENT FUND - - (17,381) - - - - X 204-5400-544.14-21 TAXES/FICA-MEDICARE - - - - - - - X 204-5400-544.14-41 WORKERS' COMPENSATION - - - - - - - X 204-5400-544.21-50 UNEMPLOYMENT - - - - - - - X 204-5400-544.22-02 ENGINEERING 19,450 10,802 4,964 9,286 - - - X 204-5400-544.22-08 LEGAL - - - - - - - X 204-5400-544.22-10 BANK SERVICE - - - - - - - X 204-5400-544.22-16 DESIGNING - - - - - - - X 204-5400-544.22-26 INSURANCE CLAIMS - - - - - - - X 204-5400-544.22-98 OTHER 30,163 82,215 16,500 26,192 1,475 37,556 - X 204-5400-544.23-01 PUBLICATION FEES - - - - - - - X 204-5400-544.24-02 REAL PROPERTY - - - - - - - X 204-5400-544.24-03 LEASE - - - - - - - X 204-5400-544.25-01 MAINTENANCE CONTRACTS - - - - - - - X 204-5400-544.25-02 BUILDINGS - - 1,260 - - - - X 204-5400-544.25-03 FURNITURE/FIXTURES - - - - - - - X 204-5400-544.25-20 STREETS - - - - - - - X 204-5400-544.25-24 STORM DRAINAGE - - - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 204-5400-544.25-25 TRAFFIC SIGNS - - - - - - - X 204-5400-544.26-01 OFFICE SUPPLIES - - - - - - - X 204-5400-544.26-03 PRINTING/FORMS - - - - - - - X 204-5400-544.26-07 SMALL HARDWARE - - 290 - - - - X 204-5400-544.26-17 CATERING/SPEC CIRCUMSTANC - - - - - - - X 204-5400-544.26-19 TRAFFIC CONTROL - - - - - - - X 204-5400-544.26-21 BRIDGES - - - - - - - X 204-5400-544.26-22 WALKWAYS - - - - - - - X 204-5400-544.26-23 FURNITURE/FIXTURES - - - - - - - X 204-5400-544.26-36 MAINT., TREES, PLANTS - - - - - - - X 204-5400-544.26-52 TRAFFIC SIGNS - - - - - - - X 204-5400-544.26-95 OTHER EQUIPMENT - - - - - - - x 204-5400-544.29-82 WILDFIRE MITIGATION - - - - 181,000 319,000 - X 204-5400-544.29-98 MISCELLANEOUS - - - - - - - X 204-5400-544.31-11 LAND - - - - - - - x 204-5400-544.31-13 LAND IMPROVEMENTS - - - 23,240 - - 165,000 X 204-5400-544.32-21 NEW BUILDINGS - - - - - 479,973 300,000 X 204-5400-544.32-22 BUILDING REMODELING - 97,800 286,173 233,129 381,065 1,803,314 - X 204-5400-544.32-23 EMPLOYEE HOUSING - - - - - 1,250,000 - X 204-5400-544.33-31 FURNITURE/FIXTURES - - - 93,551 61,332 709,643 - X 204-5400-544.33-33 DATA PROCESSING EQUIPMENT - - - 48,643 181,698 438,975 - X 204-5400-544.33-36 COMMUNICATION EQUIPMENT - - - 139,574 3,139 7,287 - X 204-5400-544.33-98 OTHER EQUIPMENT 49,806 - - 108,484 7,923 693,875 77,000 X 204-5400-544.34-41 AUTOMOBILES - - 58,955 173,242 11,802 - 180,000 X 204-5400-544.35-51 STREETS 62,556 53,070 38,070 3,311,305 1,327,693 638,582 - X 204-5400-544.35-52 PARKING LOTS - - - - - - - X 204-5400-544.35-53 STORM DRAINAGE - - - 18,502 322,883 208,615 - X 204-5400-544.35-54 WATER SYSTEM - - - - - - - X 204-5400-544.35-60 WALKWAYS & BIKEWAYS - - - - 384,514 280,486 - X 204-5400-544.35-61 PARK IMPROVEMENTS - - - 6,000 227,290 112,710 - X 204-5400-544.35-63 WAYFINDING SIGNAGE PROJEC 18,731 129,634 57,467 315,161 - 115,105 - X 204-5400-544.36-52 FEDERAL GRANTS-CMAQ - - - - - - - X 204-5400-544.36-53 FEDERAL GRANTS-NEPA/GARAG - - - - - - - X 204-5400-544.36-54 FEDERAL GRANTS-TRANSP ENH - - - - - - - X 204-5400-544.36-60 FED GRANT-FLAP - - 1,500,029 - - - - X 204-5400-544.37-95 CAPITAL RESERVES CONTRIB - - - - - - 1,500,000 X 204-5400-544.60-01 CONTINGENCIES - - - - - - - X 204-6700-470.22-10 BANK SERVICE 1,500 4,000 3,000 1,500 1,500 3,000 3,000 X 204-6700-470.29-67 AMORT EXP/BOND ISSUE COST - - - - - - - X 204-6700-470.41-03 PRINCIPAL ON LOAN 656,879 677,431 703,463 724,997 747,056 769,664 797,846 X 204-6700-470.41-04 INTEREST ON LOAN 258,449 237,569 215,967 193,497 170,260 146,231 121,387 X 204-9000-491.90-01 GENERAL - - - - - - - X 204-9000-491.90-20 OPEN SPACE - - - - - - - X 204-9000-491.92-31 URBAN RENEWAL AUTHORITY - - - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 204-9000-491.92-60 STREET IMPROVEMENT FUND - - - - - - - X 204-9000-491.95-02 LIGHT & POWER FUND - - - - - 1,500,000 - XN 211-0000-253.00-00 UNRESERVED FUND BALANCE - - - - - - - R 211-0000-334.20-00 OPERATING GRANT (32,536) (38,161) (37,640) (41,494) (36,366) (41,000) (41,000) R 211-0000-342.10-40 COMMERCIAL VENDORS - - - - - - - R 211-0000-361.00-00 INTEREST EARNINGS (550) 46 (22) (1,895) (2,005) - - R 211-0000-362.00-00 GAIN SALE OF INVESTMENTS - - - - - - - R 211-0000-380.20-00 OTHER - - - - - - - X 211-5900-459.22-02 ENGINEERING - - - - - - - X 211-5900-459.22-98 OTHER - - - - - - - X 211-5900-459.24-01 EQUIPMENT - - - - - - - X 211-5900-459.24-03 LEASE - - - - - - - X 211-5900-459.25-01 MAINTENANCE CONTRACTS 7,191 14,297 10,736 1,321 9,914 - 10,000 X 211-5900-459.25-03 FURNITURE/FIXTURES - - - - - - - X 211-5900-459.26-01 OFFICE SUPPLIES - - - - - - - X 211-5900-459.26-03 PRINTING/FORMS - - - - - - - X 211-5900-459.26-17 CATERING/SPEC CIRCUMSTANC - - - - - - - X 211-5900-459.26-36 MAINT., TREES, PLANTS - - - - - 20,000 - X 211-5900-459.27-04 EDUCATION/TRAINING - - - - - - - X 211-5900-459.28-03 ELECTRICAL ENERGY - - - - - - - X 211-5900-459.31-11 LAND - 70,000 - - - - - X 211-5900-459.35-61 PARK IMPROVEMENTS - - - 40,000 - 19,000 - X 211-5900-459.60-01 CONTINGENCIES - - - - - - - X 211-5900-459.91-43 ESTES VALLEY COMM GARDEN - - - - - - - X 211-9000-491.92-35 ESTES VALLEY REC & PARK - - - - - - - XN 220-0000-253.00-00 UNRESERVED FUND BALANCE - - - - - - - R 220-0000-333.00-00 FEDERAL GRANT (103,591) (538,870) - - (145,710) (145,710) - R 220-0000-333.20-00 COVID-19 SS CREDIT - - - - - - - R 220-0000-334.10-00 STATE GRANT - (350,000) (45,000) - - - - R 220-0000-334.20-00 OPERATING GRANT - - - - (24,285) (24,285) - R 220-0000-334.30-00 CAPITAL GRANTS - (600,000) - - (330,338) (267,888) - R 220-0000-334.40-00 PRIVATE/FOUNDATION GRANTS - (62,382) - - - - - R 220-0000-338.20-00 OPEN SPACE (489,313) (569,517) (557,197) (631,717) (625,143) (550,000) (550,000) R 220-0000-361.00-00 INTEREST EARNINGS (7,545) 928 (3,197) (78,828) (52,483) (45,000) (45,000) R 220-0000-362.00-00 GAIN SALE OF INVESTMENTS - - - - - - - R 220-0000-365.20-00 DONATIONS - - - - - - - R 220-0000-380.20-00 OTHER - - - - - - - R 220-0000-391.91-01 GENERAL (210,000) - - - - - - R 220-0000-391.92-04 COMMUNITY REINVESTMENT - - - - - - - R 220-0000-391.92-44 TRAIL EXPANSION FUND - - - - - - - X 220-4600-462.11-01 SUPERVISORS 14,038 14,431 14,876 23,267 25,549 25,915 23,571 X 220-4600-462.11-02 REGULAR STAFF 31,902 33,322 25,234 26,539 26,160 26,829 28,182 X 220-4600-462.11-03 SEASONAL STAFF - - - - - 44,577 46,381 X 220-4600-462.11-04 STAFF OVERTIME 2,470 3,446 1,764 1,418 1,998 2,000 2,000 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 220-4600-462.13-01 CELL PHONE 263 258 164 143 144 778 778 X 220-4600-462.13-03 VEHICLE ALLOWANCE - - - - - - - X 220-4600-462.14-11 MEDICAL INSURANCE 6,265 6,211 4,154 2,583 2,775 2,824 5,029 X 220-4600-462.14-12 LIFE INSURANCE 68 57 43 64 63 132 132 X 220-4600-462.14-14 EMPLOYEE ASSISTANCE PROG 31 30 21 28 29 70 70 X 220-4600-462.14-15 DENTAL INSURANCE 282 285 224 541 550 552 751 X 220-4600-462.14-16 VISION INSURANCE 90 89 59 120 116 122 142 X 220-4600-462.14-17 MASA 44 44 39 - 76 128 128 X 220-4600-462.14-18 TELEPHONE DOC 29 29 15 31 30 66 66 X 220-4600-462.14-21 TAXES/FICA-MEDICARE 3,611 3,880 3,173 3,736 4,043 7,658 7,720 X 220-4600-462.14-31 RETIREMENT/ICMA 401(A) 1,972 2,066 2,170 2,464 2,629 - 2,782 X 220-4600-462.14-32 RETIREMENT/PERA 5,221 5,606 4,326 5,720 5,922 14,769 13,162 X 220-4600-462.14-41 WORKERS' COMPENSATION 439 532 489 488 361 1,309 1,118 X 220-4600-462.14-59 OTHER BENEFITS - - - - - - - X 220-4600-462.21-02 LIABILITY - - - - - - - X 220-4600-462.22-02 ENGINEERING - - - - - - - X 220-4600-462.22-08 LEGAL - - - - - - - X 220-4600-462.22-13 CONTRACT/SKILLED SERVICES - 9,920 - - - 10,000 - X 220-4600-462.22-98 OTHER 151 175 174 81 305 - - X 220-4600-462.23-01 PUBLICATION FEES - - - - - - - X 220-4600-462.24-03 LEASE - - - - - - - X 220-4600-462.25-01 MAINTENANCE CONTRACTS 11,243 7,523 7,681 27,509 - 90,000 90,000 X 220-4600-462.25-02 BUILDINGS - - - - - - - X 220-4600-462.25-24 STORM DRAINAGE - - - - - - - X 220-4600-462.25-50 AUGMENTATION PLAN EXP 2,651 2,935 2,986 2,582 2,414 - 2,900 X 220-4600-462.25-52 WALKWAYS/BIKEWAYS - - - - - 95,000 25,000 X 220-4600-462.27-15 TEAM BUILDING EXP - - - - - - - X 220-4600-462.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 220-4600-462.31-11 LAND 4,100 573,875 - - - - - X 220-4600-462.31-13 LAND IMPROVEMENTS - - - - - - - X 220-4600-462.33-98 OTHER EQUIPMENT - - - - - 25,000 - X 220-4600-462.35-21 BRIDGES - - - - - - - X 220-4600-462.35-60 WALKWAYS & BIKEWAYS 220 - - - - 550,000 - X 220-4600-462.35-61 PARK IMPROVEMENTS 65,841 35,177 96,385 - 78,720 446,189 - X 220-4600-462.36-60 FALL RIVER TRAIL IMPR 1,423,749 48,950 33,068 1,315,068 3,134 455,351 - X 220-4600-462.36-61 FED GRANT FC TRAIL - - 14 - - - - X 220-4600-462.60-01 CONTINGENCIES - - - - - - - X 220-4600-462.91-44 RKY MTN CONSERVANCY - - - - - - - X 220-4600-462.91-89 LARIMER COUNTY - - - - - - - X 220-9000-491.90-01 GENERAL - 210,000 - - - - - X 220-9000-491.90-06 MEDICAL INSURANCE - - - - - - - X 220-9000-491.92-35 ESTES VALLEY REC & PARK - - - - - - - X 220-9000-491.92-44 TRAILS EXPANSION FUND - - - - - - - X 220-9000-491.92-60 STREET IMPROVEMENT FUND - - - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended XN 236-0000-253.00-00 UNRESERVED FUND BALANCE - - - - - - - R 236-0000-313.10-00 GENERAL SALES TAX (75,645) (104,655) (113,182) (114,277) (45,461) - - R 236-0000-334.20-00 OPERATING GRANT - (9,960) - - - - - R 236-0000-361.00-00 INTEREST EARNINGS (236) 19 (9) (4,555) (6,117) (2,318) - R 236-0000-380.20-00 OTHER - - - - - - - R 236-0000-388.70-00 CAPITAL LEASE PROCEEDS - - - - - - - R 236-0000-391.91-01 GENERAL - - - - - - - X 236-3600-436.22-02 ENGINEERING - - - - - - - X 236-3600-436.24-02 REAL PROPERTY - - - - - - - X 236-3600-436.25-01 MAINTENANCE CONTRACTS 341 7,391 341 683 - - - X 236-3600-436.26-11 POLICE EQUIPMENT & SUPPLY 1,652 - - - - - - X 236-3600-436.26-23 FURNITURE/FIXTURES - - - - - - - X 236-3600-436.26-32 DATA PROCESSING SOFTWARE 1,506 - - - - - - X 236-3600-436.26-33 DATA PROCESSING EQUIPMENT 1,621 14,829 - - - - - X 236-3600-436.26-46 COMMUNICATION EQUIPMENT (300) 200 - - - - - X 236-3600-436.27-01 PERSONAL SAFETY EQUIPMENT - - - - - - - X 236-3600-436.27-04 EDUCATION/TRAINING - - - - - - - X 236-3600-436.28-01 TELEPHONE 292 924 1,158 - - - - X 236-3600-436.33-31 FURNITURE/FIXTURES - - - - - - - X 236-3600-436.33-36 COMMUNICATION EQUIPMENT - - - - - - 246,415 X 236-3600-436.33-98 OTHER EQUIPMENT - - - - - - - X 236-3600-436.41-05 PRINCIPAL/CAPITAL LEASE 36,111 38,037 39,937 41,933 44,030 44,523 - X 236-3600-436.41-06 INTEREST/CAPITAL LEASE 12,432 10,506 8,606 6,610 4,514 2,313 - X 236-9000-491.90-01 GENERAL - - - - - - - X 236-9000-491.95-02 LIGHT & POWER FUND - - - - - - - XN 238-0000-253.00-00 UNRESERVED FUND BALANCE - - - - - - - R 238-0000-313.10-00 GENERAL SALES TAX (756,447) (1,046,550) (1,131,816) (1,142,774) (454,610) - - R 238-0000-361.00-00 INTEREST EARNINGS (5) - - - - - - X 238-3800-438.22-02 ENGINEERING - - - - - - - X 238-3800-438.91-41 ESTES VALLEY REC & PARK 780,025 1,046,540 1,131,816 1,142,774 454,610 - - X 238-9000-491.90-01 GENERAL - - - - - - - X 238-9000-491.95-02 LIGHT & POWER FUND - - - - - - - R 240-0000-313.10-00 GENERAL SALES TAX - - - - (234,914) (411,401) (411,401) R 240-0000-361.00-00 INTEREST EARNINGS - - - - - - - X 240-1900-419.91-60 SUBSIDIES/WILDFIRE MITIGATION EVFPD - - - - 234,914 411,401 411,401 X 240-9000-491.90-01 TRANSFER OUT/INTERFUND / GENERAL - - - - - - - XN 244-0000-253.00-00 UNRESERVED FUND BALANCE - - - - - - - R 244-0000-313.10-00 GENERAL SALES TAX (378,223) (523,275) (565,908) (571,387) (227,305) - - R 244-0000-333.00-00 FEDERAL GRANT (50,000) - - - (666,440) (4,527,117) - R 244-0000-333.20-00 COVID-19 SS CREDIT - - - - - - - R 244-0000-334.10-00 STATE GRANT - - - - - - - R 244-0000-334.20-00 OPERATING GRANT - - - - - - - R 244-0000-334.30-00 CAPITAL GRANTS - (120,039) - (363,706) - - - R 244-0000-334.40-00 PRIVATE/FOUNDATION GRANTS - - - - - (60,000) - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended R 244-0000-361.00-00 INTEREST EARNINGS (2,663) 286 (166) (60,596) (20,212) - - R 244-0000-365.20-00 DONATIONS - (9,018) - - - - - R 244-0000-380.20-00 OTHER - - - - - - - R 244-0000-391.91-01 GENERAL - - - - - - - R 244-0000-391.92-20 OPEN SPACE - - - - - - - X 244-3400-434.11-02 REGULAR STAFF 21,148 21,917 34,124 38,425 71,220 - - X 244-3400-434.11-04 STAFF OVERTIME 2,471 3,446 1,764 1,418 1,998 - - X 244-3400-434.13-01 CELL PHONE 131 126 92 60 180 - - X 244-3400-434.13-03 VEHICLE ALLOWANCE - - - - - - - X 244-3400-434.14-11 MEDICAL INSURANCE 2,999 2,945 2,223 2,696 9,235 - - X 244-3400-434.14-12 LIFE INSURANCE 44 33 39 49 44 - - X 244-3400-434.14-14 EMPLOYEE ASSISTANCE PROG 20 19 16 31 48 - - X 244-3400-434.14-15 DENTAL INSURANCE - - 63 549 871 - - X 244-3400-434.14-16 VISION INSURANCE 41 40 29 122 187 - - X 244-3400-434.14-17 MASA 29 28 61 - 129 - - X 244-3400-434.14-18 TELEPHONE DOC 18 19 11 34 51 - - X 244-3400-434.14-21 TAXES/FICA-MEDICARE 1,790 1,928 2,729 2,867 5,480 - - X 244-3400-434.14-31 RETIREMENT/ICMA 401(A) - - - - - - - X 244-3400-434.14-32 RETIREMENT/PERA 3,266 3,509 5,128 5,889 10,759 - - X 244-3400-434.14-41 WORKERS' COMPENSATION 29 118 363 286 615 - - X 244-3400-434.22-02 ENGINEERING - - - - - - - X 244-3400-434.22-98 OTHER 70 86 246 619 154 - - X 244-3400-434.27-15 TEAM BUILDING EXP - - - - - - - X 244-3400-434.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 244-3400-434.35-60 WALKWAYS & BIKEWAYS 288 135,908 72,270 103,546 834,755 228,171 - X 244-3400-434.36-60 FED GRANT-FR TRAIL 293,083 85,947 85,597 2,106,691 (14,152) 4,571,487 - X 244-9000-491.90-01 GENERAL - - - - - - - X 244-9000-491.92-22 OPEN SPACE FUND - - - - - - - X 244-9000-491.92-60 STREET IMPROVEMENT FUND - - - - - - - X 244-9000-491.95-02 LIGHT & POWER FUND - - - - - - - XN 246-0000-253.00-00 UNRESERVED FUND BALANCE - - - - - - - R 246-0000-313.10-00 GENERAL SALES TAX - - - - (326,270) (571,390) (571,390) R 246-0000-333.00-00 FEDERAL GRANT - - - - - - - R 246-0000-333.20-00 COVID-19 SS CREDIT - - - - - - - R 246-0000-334.10-00 STATE GRANT - - - - - (300,000) - R 246-0000-334.20-00 OPERATING GRANT - - - - - - - R 246-0000-334.30-00 CAPITAL GRANTS - - - - - - - R 246-0000-334.40-00 PRIVATE/FOUNDATION GRANTS - - - - - - - R 246-0000-361.00-00 INTEREST EARNINGS - - - - - - - R 246-0000-365.20-00 DONATIONS - - - - - - - R 246-0000-380.20-00 OTHER - - - - - - - R 246-0000-391.91-01 GENERAL - - - - - - - R 246-0000-391.92-20 OPEN SPACE - - - - - - - X 246-3400-434.11-02 REGULAR STAFF - - - - - 74,112 78,467 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 246-3400-434.11-04 STAFF OVERTIME - - - - - 2,000 2,000 X 246-3400-434.13-01 CELL PHONE - - - - - 180 180 X 246-3400-434.13-03 VEHICLE ALLOWANCE - - - - - - - X 246-3400-434.14-11 MEDICAL INSURANCE - - - - - 11,247 6,033 X 246-3400-434.14-12 LIFE INSURANCE - - - - - 224 224 X 246-3400-434.14-14 EMPLOYEE ASSISTANCE PROG - - - - - 51 51 X 246-3400-434.14-15 DENTAL INSURANCE - - - - - 1,005 727 X 246-3400-434.14-16 VISION INSURANCE - - - - - 150 241 X 246-3400-434.14-17 MASA - - - - - 94 94 X 246-3400-434.14-18 TELEPHONE DOC - - - - - 48 48 X 246-3400-434.14-21 TAXES/FICA-MEDICARE - - - - - 5,836 6,170 X 246-3400-434.14-31 RETIREMENT/ICMA 401(A) - - - - - - - X 246-3400-434.14-32 RETIREMENT/PERA - - - - - 11,673 12,742 X 246-3400-434.14-41 WORKERS' COMPENSATION - - - - - 667 94 X 246-3400-434.22-02 ENGINEERING - - - - - - - X 246-3400-434.22-98 OTHER - - - - - - - X 246-3400-434.27-15 TEAM BUILDING EXP - - - - - - - X 246-3400-434.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 246-3400-434.35-60 WALKWAYS & BIKEWAYS - - - - 223,744 468,256 450,000 X 246-3400-434.36-60 FED GRANT-FR TRAIL - - - - - - - X 246-9000-491.90-01 GENERAL - - - - - - - X 246-9000-491.92-22 OPEN SPACE FUND - - - - - - - X 246-9000-491.92-60 STREET IMPROVEMENT FUND - - - - - - - X 246-9000-491.95-02 LIGHT & POWER FUND - - - - - - - XN 256-0000-253.00-00 UNRESERVED FUND BALANCE - - - - - - - R 256-0000-322.31-00 PARKING PERMITS (60) (24,888) (22,641) (23,130) (20,208) (22,000) (22,000) R 256-0000-334.20-00 OPERATING GRANT (24,500) - - (2,756) 16,027 - - R 256-0000-341.45-00 PAID PARKING FEES - (864,583) (781,973) (808,120) (585,761) (806,000) (797,000) R 256-0000-341.47-00 CHARGES FOR SERVICES / EVENT PARKING - (200) - - (8,175) (1,250) (1,250) R 256-0000-351.20-00 PARKING TICKETS (22,641) (39,759) (58,841) (50,902) (49,661) (39,000) (39,000) R 256-0000-380.20-00 MISCELLANEOUS REVENUE/OTHER (90) (45) (315) - - (500) (500) R 256-0000-388.70-00 CAPITAL LEASE PROCEEDS - - - - - - - R 256-0000-391.91-01 GENERAL (318,591) - - - - - - X 256-5690-569.25-95 FACILITY ALLOCATION - - - - - 4,536 - X 256-5690-569.11-01 SUPERVISORS 76,347 78,575 80,036 85,511 46,080 36,033 35,020 X 256-5690-569.11-02 REGULAR STAFF 17,539 15,786 17,008 59,447 69,096 92,107 95,480 X 256-5690-569.11-03 SEASONAL STAFF 2,158 - - - - - 25,682 X 256-5690-569.11-04 STAFF OVERTIME 1,405 1,517 100 3,301 727 250 250 X 256-5690-569.13-01 CELL PHONE 662 672 696 1,056 736 768 1,728 X 256-5690-569.13-10 EMPLOYEE STIPENDS - - - - - - - X 256-5690-569.14-11 MEDICAL INSURANCE 19,138 15,085 14,063 25,728 22,001 22,386 26,693 X 256-5690-569.14-12 LIFE INSURANCE 118 115 126 179 136 211 211 X 256-5690-569.14-14 EMPLOYEE ASSISTANCE PROG 53 52 54 76 63 48 273 X 256-5690-569.14-15 DENTAL INSURANCE 1,389 1,319 767 1,234 942 946 1,202 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 256-5690-569.14-16 VISION INSURANCE 243 228 168 271 197 206 227 X 256-5690-569.14-17 MASA 233 159 72 - 157 88 88 X 256-5690-569.14-18 TELEPHONE DOC 50 50 51 84 66 46 46 X 256-5690-569.14-21 TAXES/FICA-MEDICARE 7,023 7,028 7,225 10,944 8,527 9,676 12,026 X 256-5690-569.14-31 RETIREMENT/ICMA 401(A) 3,962 4,132 4,340 4,928 5,258 - 5,563 X 256-5690-569.14-32 RETIREMENT/PERA 9,552 9,697 10,306 17,937 12,961 20,692 19,030 X 256-5690-569.14-41 WORKERS' COMPENSATION 1,363 1,380 1,645 2,792 2,651 3,021 2,782 X 256-5690-569.14-59 OTHER BENEFITS - - - - - - - X 256-5690-569.21-01 PROPERTY 1,889 - 546 164 213 206 311 X 256-5690-569.21-02 LIABILITY 427 - 238 2,008 2,530 1,496 3,580 X 256-5690-569.21-50 UNEMPLOYMENT - - - - - - - X 256-5690-569.22-08 LEGAL - - - - - - - X 256-5690-569.22-09 INFO TECHNOLOGY SERVICES 4,261 3,990 11,420 11,422 3,819 4,676 4,053 X 256-5690-569.22-10 BANK SERVICE - - - - - - - X 256-5690-569.22-13 CONTRACT/SKILLED SERVICES 130,246 376,418 475,575 393,554 372,622 562,500 470,000 X 256-5690-569.22-60 TRANSPORTATION FEES - - - - - - - X 256-5690-569.22-98 OTHER 305 376 389 553 494 500 500 X 256-5690-569.23-01 PUBLICATION FEES - 610 - - - - - X 256-5690-569.23-02 ADVERTISING MEDIA - - - 3,137 1,058 5,000 5,000 X 256-5690-569.24-03 LEASE 21,522 23,316 10,761 - - - - X 256-5690-569.24-96 RENTALS / INTERFUND ALLOCATIONS - - 4,172 4,172 4,172 4,172 4,172 X 256-5690-569.25-01 MAINTENANCE CONTRACTS 6,321 2,810 321 9,942 7,634 3,455 4,234 X 256-5690-569.25-04 VEHICLE EQUIPMENT 23 103 58 305 296 1,500 - X 256-5690-569.25-09 VEHICLE REPAIRS-FLEET SHP 1,979 3,351 2,538 1,410 4,333 2,415 3,588 X 256-5690-569.25-10 PARTS/MATERIAL-FLEET SHOP - - - 731 813 545 1,250 X 256-5690-569.25-44 FUTURE VEHICLE PURCHASE 2,800 2,800 2,800 2,800 3,400 3,400 3,400 X 256-5690-569.25-95 FACILITY ALLOCATION - - - - - 4,536 19,240 X 256-5690-569.26-01 OFFICE SUPPLIES - 861 413 457 92 450 500 X 256-5690-569.26-02 POSTAGE 19 160 - - - - - X 256-5690-569.26-03 PRINTING/FORMS 237 896 2,425 2,387 2,641 5,000 5,000 X 256-5690-569.26-15 EXHIBIT/DISPLAY - - 1,489 7,994 1,028 2,500 2,500 X 256-5690-569.26-17 CATERING/SPEC CIRCUMSTANC 9 386 652 1,029 1,267 425 400 X 256-5690-569.26-32 DATA PROCESSING SOFTWARE 4,416 7,034 18,156 16,722 21,632 22,355 22,355 X 256-5690-569.26-33 DATA PROCESSING EQUIPMENT 2,659 168 15,817 19,729 10,826 21,525 - X 256-5690-569.26-39 FUEL & OIL 129 1,110 1,711 1,732 872 1,250 1,250 X 256-5690-569.26-52 TRAFFIC SIGNS 698 10,065 1,266 2,651 2,159 2,500 2,500 X 256-5690-569.27-01 PERSONAL SAFETY EQUIPMENT - - - - - - - X 256-5690-569.27-02 UNIFORM ALLOWANCE 235 - 14 277 42 - 75 X 256-5690-569.27-04 EDUCATION/TRAINING 40 2,593 1,981 2,674 1,149 2,000 2,000 X 256-5690-569.27-05 MEMBER DUES/SUBSCRIPTIONS 425 845 895 1,395 990 990 990 X 256-5690-569.27-06 EMPLOYEE RECOGNITION 75 - 160 280 177 60 60 X 256-5690-569.27-07 MILEAGE REIMBURSEMENT - - - - - - - X 256-5690-569.27-15 TEAM BULDING EXP - - - - - - - X 256-5690-569.27-21 EMPLOYEE RECRUITMENT - - - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 256-5690-569.27-30 VOLUNTEER RECOGNITION - - - - - - - X 256-5690-569.28-01 TELEPHONE 2,025 3,585 3,841 3,157 3,937 3,840 1,920 X 256-5690-569.28-03 ELECTRICAL ENERGY 421 508 589 697 653 600 8,000 X 256-5690-569.29-20 RESALE PURCHASES - - - - - - - X 256-5690-569.29-25 PROMOTION - 446 50 472 547 - - X 256-5690-569.32-21 NEW BUILDINGS - - - - - 600,000 - X 256-5690-569.32-22 BUILDING REMODELING - - - - - - - X 256-5690-569.33-33 DATA PROCESSING EQUIPMENT 459 98,472 42,873 - - - - X 256-5690-569.33-98 OTHER EQUIPMENT - - - - - 28,500 - X 256-5690-569.34-42 TRUCKS - - - - - - - X 256-9000-491.90-01 GENERAL - - - - - - - X 256-9000-491.92-56 PARKING SERVICES FUND - - - 190,000 - - - XN 260-0000-253.00-00 UNRESERVED FUND BALANCE - - - - - - - R 260-0000-313.10-00 GENERAL SALES TAX (1,815,472) (2,511,721) (2,716,357) (2,742,659) (2,291,737) (2,102,717) (2,102,717) R 260-0000-333.00-00 FEDERAL GRANT - (1,235) - - - - - R 260-0000-333.20-00 COVID-19 SS CREDIT - - - - - - - R 260-0000-334.30-00 CAPITAL GRANTS - - - - (81,506) (1,189,298) - R 260-0000-361.00-00 INTEREST EARNINGS (33,136) 1,797 (11,692) (202,710) (250,855) - - R 260-0000-361.60-00 FLAP FUND INTEREST 67 (67) - - - - - R 260-0000-380.20-00 OTHER - - - - - - - R 260-0000-391.91-01 GENERAL - - - - - - - R 260-0000-391.92-04 COMMUNITY REINVESTMENT - - - - - - - R 260-0000-391.92-20 OPEN SPACE - - - - - - - R 260-0000-391.92-44 TRAIL EXPANSION FUND - - - - - - - X 260-2000-420.11-02 REGULAR STAFF 121,941 123,205 84,911 70,229 85,976 46,533 50,285 X 260-2000-420.11-04 STAFF OVERTIME 4,242 6,636 4,734 3,566 2,168 4,500 4,500 X 260-2000-420.13-01 CELL PHONE 1,179 866 613 659 499 180 180 X 260-2000-420.13-03 VEHICLE ALLOWANCE - - - - - - - X 260-2000-420.14-11 MEDICAL INSURANCE 17,139 16,544 19,433 23,472 25,740 11,247 6,033 X 260-2000-420.14-12 LIFE INSURANCE 244 216 156 105 67 132 132 X 260-2000-420.14-14 EMPLOYEE ASSISTANCE PROG 111 109 63 57 59 30 30 X 260-2000-420.14-15 DENTAL INSURANCE 841 1,196 891 1,056 1,093 591 201 X 260-2000-420.14-16 VISION INSURANCE 233 279 215 233 233 60 142 X 260-2000-420.14-17 MASA 146 162 120 - 147 55 55 X 260-2000-420.14-18 TELEPHONE DOC 103 106 61 61 62 29 29 X 260-2000-420.14-21 TAXES/FICA-MEDICARE 9,511 9,824 6,595 5,240 6,358 3,918 4,205 X 260-2000-420.14-31 RETIREMENT/ICMA 401(A) - - - - - - - X 260-2000-420.14-32 RETIREMENT/PERA 17,448 18,029 12,817 10,892 12,852 7,836 8,685 X 260-2000-420.14-41 WORKERS' COMPENSATION 3,386 2,975 2,791 2,344 1,498 645 70 X 260-2000-420.14-59 OTHER BENEFITS - - - - - - - X 260-2000-420.21-01 PROPERTY - 854 891 657 - 825 872 X 260-2000-420.21-02 LIABILITY 194 222 238 189 34 266 174 X 260-2000-420.22-02 ENGINEERING - 765 28,282 23,766 - 70,000 70,000 X 260-2000-420.22-08 LEGAL - - - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 260-2000-420.22-10 BANK FEES - - - - - - - X 260-2000-420.22-98 OTHER 407 459 426 414 73 - - X 260-2000-420.23-01 PUBLICATION FEES - 296 250 - - 300 200 X 260-2000-420.24-01 EQUIPMENT 38,046 - - - - - - X 260-2000-420.24-02 REAL PROPERTY - - - - - - - X 260-2000-420.25-01 MAINTENANCE CONTRACTS - 55,142 75,796 57 - - - X 260-2000-420.25-20 STREETS 314,564 255,064 310,178 246,681 3,022 330,000 330,000 X 260-2000-420.25-27 PARKING LOT REPAIRS - - - - - - - X 260-2000-420.25-44 FUTURE VEHICLE PURCHASE 52,080 52,080 52,080 52,080 52,080 52,080 52,080 X 260-2000-420.26-33 DATA PROCESSING EQUIPMENT - - - - 18,231 - 2,000 X 260-2000-420.27-04 EDUCATION/TRAINING - - - - - - - X 260-2000-420.27-07 MILEAGE REIMBURSEMENT - - - - - - - X 260-2000-420.27-15 TEAM BUILDING EXP - - - - - - - X 260-2000-420.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 260-2000-420.32-21 NEW BUILDINGS - - - - - - - X 260-2000-420.35-51 STREETS 644,457 534,478 779,719 1,067,154 1,183,575 6,368,366 1,175,000 X 260-2000-420.35-52 PARKING LOT 63,985 194,646 - - 113,155 1,416,845 120,000 X 260-2000-420.36-60 FED GRANT-FLAP 75 391,930 - - - - - X 260-9000-491.90-01 GENERAL - - - - - - - X 260-9000-491.95-02 LIGHT & POWER FUND - - - - - - - R 265-0000-313.10-00 GENERAL SALES TAX - - - - (730,844) (1,279,916) (1,279,916) R 265-0000-333.00-00 FEDERAL GRANT - - - - - - - R 265-0000-334.20-00 STATE OPERATING GRANT - - - - - - - R 265-0000-334.30-00 STATE CAPITAL GRANT - - - - - - - R 265-0000-361.00-00 INTEREST EARNINGS - - - - - - - R 265-0000-365.20-00 CONTRIBUTIONS/DONATIONS / DONATION - - - - - - - R 265-0000-380.20-00 MISCELLANEOUS REVENUE/OTHER - - - - - - - R 265-0000-380.30-00 MISCELLANEOUS REVENUE/SALES OF FIXE - - - - - - - R 265-0000-361.00-00 INTEREST EARNINGS - - - - - - - X 265-3175-431.11-01 PERSONAL SERVICES/SALARIES / SUPERVIS - - - - - - - X 265-3175-431.11-02 PERSONAL SERVICES/SALARIES / REGULAR - - - - - 121,988 129,792 X 265-3175-431.11-03 PERSONAL SERVICES/SALARIES / SEASONAL - - - - - - - X 265-3175-431.11-04 PERSONAL SERVICES/SALARIES / STAFF OV - - - - - - - X 265-3175-431.11-05 PERSONAL SERVICES/SALARIES / SEASONAL - - - - - - - X 265-3175-431.13-01 ADDITIONAL COMPENSATION / CELL PHON - - - - - 960 1,320 X 265-3175-431.13-03 ADDITIONAL COMPENSATION / VEHICLE AL - - - - - - - X 265-3175-431.14-11 EMPLOYER BENEFITS / MEDICAL INSURANC - - - - - 31,927 33,523 X 265-3175-431.14-12 EMPLOYER BENEFITS / LIFE INSURANCE - - - - - 264 264 X 265-3175-431.14-14 EMPLOYEE ASSISTANCE PROG - - - - - 60 60 X 265-3175-431.14-15 DENTAL INSURANCE - - - - - 1,183 1,503 X 265-3175-431.14-16 VISION INSURANCE - - - - - 258 284 X 265-3175-431.14-17 MASA - - - - - 110 110 X 265-3175-431.14-18 TELEPHONE DOC - - - - - 57 57 X 265-3175-431.14-21 TAXES/FICA-MEDICARE - - - - - 9,406 9,957 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 265-3175-431.14-31 RETIREMENT/ICMA 401(A) - - - - - - - X 265-3175-431.14-32 RETIREMENT/PERA - - - - - 18,811 20,564 X 265-3175-431.14-41 WORKERS' COMPENSATION - - - - - 1,698 180 X 265-3175-431.14-59 OTHER BENEFIT COSTS - - - - - - - X 265-3175-431.21-01 PROPERTY - - - - - - - X 265-3175-431.21-02 LIABILITY - - - - - - - X 265-3175-431.21-50 UNEMPLOYMENT - - - - - - - X 265-3175-431.22-02 ENGINEERING - - - - - - - X 265-3175-431.22-06 MEDICAL - - - - - - - X 265-3175-431.22-08 LEGAL - - - - - - - X 265-3175-431.22-09 INFO TECHNOLOGY SERVICES - - - - - - - X 265-3175-431.22-13 CONTRACT/SKILLED SERVICES - - - - - - - X 265-3175-431.22-24 GIS - - - - - - - X 265-3175-431.22-26 INSURANCE DAMAGE CLAIMS - - - - - - - X 265-3175-431.22-98 OTHER - - - - - - - X 265-3175-431.23-01 PUBLICATION FEES - - - - - - - X 265-3175-431.24-01 EQUIPMENT - - - - - - - X 265-3175-431.24-02 REAL PROPERTY - - - - - - - X 265-3175-431.24-03 LEASE - - - - - - - X 265-3175-431.25-01 MAINTENANCE CONTRACTS - - - - - - - X 265-3175-431.25-02 BUILDINGS - - - - - - - X 265-3175-431.25-04 VEHICLE EQUIPMENT - - - - - - - X 265-3175-431.25-05 MACHINERY/TOOLS - - - - - - - X 265-3175-431.25-09 VEHICLE REPAIRS-FLEET SHP - - - - - - - X 265-3175-431.25-10 PARTS/MATERIAL-FLEET SHOP - - - - - - - X 265-3175-431.25-20 STREETS - - - - - - - X 265-3175-431.25-24 STORM DRAINAGE - - - - - - - X 265-3175-431.25-25 TRAFFIC SIGNS - - - - - - - X 265-3175-431.25-27 PARKING LOT - - - - - - - X 265-3175-431.25-44 FUTURE VEHICLE PURCHASE - - - - - - - X 265-3175-431.25-52 WALKWAYS/BIKEWAYS - - - - - - - X 265-3175-431.25-98 OTHER EQUIPMENT/MACHINERY - - - - - - - X 265-3175-431.26-01 OFFICE SUPPLIES - - - - - - - X 265-3175-431.26-02 MATERIALS AND SUPPLIES / POSTAGE - - - - - - - X 265-3175-431.26-03 PRINTING/FORMS - - - - - - - X 265-3175-431.26-04 FREIGHT/SHIPPING - - - - - - - X 265-3175-431.26-06 SMALL TOOLS - - - - - - - X 265-3175-431.26-07 SMALL HARDWARE - - - - - - - X 265-3175-431.26-08 LUMBER/PAINT - - - - - - - X 265-3175-431.26-13 MEDICAL - - - - - - - X 265-3175-431.26-31 MATERIALS AND SUPPLIES / SHOP SUPPLIE - - - - - - - X 265-3175-431.26-32 DATA PROCESSING SOFTWARE - - - - - - - X 265-3175-431.26-33 DATA PROCESSING EQUIPMENT - - - - - - - X 265-3175-431.26-39 FUEL & OIL - - - - 1,492 - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 265-3175-431.26-95 OTHER EQUIPMENT - - - - - - - X 265-3175-431.27-01 PERSONAL SAFETY EQUIPMENT - - - - - - - X 265-3175-431.27-02 UNIFORM ALLOWANCE - - - - - - - X 265-3175-431.27-04 EDUCATION/TRAINING - - - - - - - X 265-3175-431.27-05 MEMBER DUES/SUBSCRIPTIONS - - - - - - - X 265-3175-431.27-06 EMPLOYEE RECOGNITION - - - - - - - X 265-3175-431.27-07 MILEAGE REIMBURSEMENT - - - - - - - X 265-3175-431.27-15 TEAM BUILDING EXP - - - - - - - X 265-3175-431.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 265-3175-431.28-01 TELEPHONE - - - - - - - X 265-3175-431.28-02 NATURAL GAS - - - - - - - X 265-3175-431.28-03 ELECTRICAL ENERGY - - - - - - - X 265-3175-431.28-04 WATER - - - - - - - X 265-3175-431.28-05 SEWER - - - - - - - X 265-3175-431.28-06 TRASH DISPOSAL - - - - - - - X 265-3175-431.28-09 STREET LIGHT ENERGY CHG. - - - - - - - X 265-3175-431.29-01 SNOW REMOVAL CONTRACTS - - - - - - - X 265-3175-431.31-13 LAND IMPROVEMENTS - - - - - - - X 265-3175-431.32-21 NEW BUILDINGS - - - - - - - X 265-3175-431.33-31 FURNITURE/FIXTURES - - - - - - - X 265-3175-431.33-32 OFFICE EQUIPMENT - - - - - - - X 265-3175-431.33-33 DATA PROCESSING EQUIPMENT - - - - - - - X 265-3175-431.33-36 COMMUNICATION EQUIPMENT - - - - - - - X 265-3175-431.33-38 SHOP EQUIPMENT - - - - - - - X 265-3175-431.34-42 TRUCKS - - - - - - - X 265-3175-431.34-43 HEAVY EQUIPMENT - - - - - - - X 265-3175-431.34-98 OTHER MACHINERY/EQUIPMENT - - - - - - - X 265-3175-431.35-21 BRIDGES - - - - - - - X 265-3175-431.35-51 STREETS - - - - - - - X 265-3175-431.35-52 PARKING LOTS - - - - - - - X 265-3175-431.35-53 STORM DRAINAGE - - - - - 1,600,000 800,000 X 265-3175-431.35-60 WALKWAYS & BIKEWAYS - - - - - - - X 265-9000-491.90-01 TRANSFER OUT / INTERFUND / GENERAL - - - - - - - XN 270-0000-253.00-00 UNRESERVED FUND BALANCE - - - - - - - R 270-0000-316.10-00 WRKFCE/HSNG LODGING TAX - - - (5,309,126) (5,650,243) (5,375,000) (5,500,000) R 270-0000-322.45-00 WORKFORCE HOUSING IMPACT FEE - - - - - - - R 270-0000-333.00-00 FEDERAL GRANT - - - - - - - R 270-0000-334.10-00 STATE GRANT - - - - - - - R 270-0000-334.20-00 OPERATING GRANT - - - - 50,000 - - R 270-0000-334.30-00 CAPITAL GRANTS - - - - - - - R 270-0000-334.40-00 PRIVATE/FOUNDATION GRANTS - - - - (78,933) (1,971,067) - R 270-0000-361.00-00 INTEREST EARNINGS - - - - - - - R 270-0000-365.20-00 DONATIONS - - - - - - - R 270-0000-380.20-00 MISCELLANEOUS REVENUE / OTHER - - - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended R 270-0000-391.91-01 GENERAL - - - - (425,000) - - X 270-1945-419.11-02 REGULAR STAFF - - - 25,374 73,404 68,180 80,353 X 270-1945-419.13-01 CELL PHONE - - - - - - - X 270-1945-419.14-11 MEDICAL INSURANCE - - - 7,432 27,601 25,542 20,144 X 270-1945-419.14-12 LIFE INSURANCE - - - 35 111 211 232 X 270-1945-419.14-14 EMPLOYEE ASSISTANCE PROG - - - 15 50 48 53 X 270-1945-419.14-15 DENTAL INSURANCE - - - 321 1,036 946 1,322 X 270-1945-419.14-16 VISION INSURANCE - - - 70 216 206 250 X 270-1945-419.14-17 MASA - - - - 133 88 97 X 270-1945-419.14-18 TELEPHONE DOC - - - 17 53 46 50 X 270-1945-419.14-21 TAXES/FICA-MEDICARE - - - 1,539 4,814 5,216 6,147 X 270-1945-419.14-32 RETIREMENT/PERA - - - 2,785 9,032 10,431 12,696 X 270-1945-419.14-41 WORKERS' COMPENSATION - - - 25 57 54 70 X 270-1945-419.21-01 PROPERTY - - - - - - - X 270-1945-419.21-02 LIABILITY - - - - - - - X 270-1945-419.21-50 UNEMPLOYMENT - - - - - - - X 270-1945-419.22-02 ENGINEERING - - - - - - - X 270-1945-419.22-08 LEGAL - - - - - - - X 270-1945-419.22-13 CONTRACT/SKILLED SERVICES - - - - - - - X 270-1945-419.22-24 GIS - - - - - - - X 270-1945-419.22-26 INSURANCE CLAIMS - - - - - - - X 270-1945-419.22-33 DATA PROCESSING - - - - - - - X 270-1945-419.22-85 SPECIAL PROJECTS - - - - - - - X 270-1945-419.22-98 OTHER - - - - 288 8,000 8,550 X 270-1945-419.23-01 PUBLICATION FEES - - - - - - - X 270-1945-419.24-01 EQUIPMENT - - - - - - - X 270-1945-419.25-01 MAINTENANCE CONTRACTS - - - - - - - X 270-1945-419.25-02 BUILDINGS - - - - - - - X 270-1945-419.25-03 FURNITURE/FIXTURES - - - - - - - X 270-1945-419.25-04 VEHICLE EQUIPMENT - - - - - - - X 270-1945-419.25-09 VEHICLE REPAIRS-FLEET SHP - - - - - - - X 270-1945-419.25-10 PARTS/MATERIAL-FLEET SHOP - - - - - - - X 270-1945-419.25-36 NETWORK EQUIPMENT - - - - - - - X 270-1945-419.25-44 FUTURE VEHICLE PURCHASE - - - - - - - X 270-1945-419.25-95 FACILITY ALLOCATION - - - - - - 1,874 X 270-1945-419.25-98 OTHER EQUIPMENT/MACHINERY - - - - - - - X 270-1945-419.26-01 OFFICE SUPPLIES - - - - - - - X 270-1945-419.26-03 MATERIALS AND SUPPLIES / PRINTING/FOR - - - - - - - X 270-1945-419.26-04 FREIGHT/SHIPPING - - - - - - - X 270-1945-419.26-17 CATERING/SPEC CIRCUMSTANC - - - - - - - X 270-1945-419.26-23 FURNITURE/FIXTURES - - - - - - - X 270-1945-419.26-32 DATA PROCESSING SOFTWARE - - - - - - - X 270-1945-419.26-33 DATA PROCESSING EQUIPMENT - - - 2,014 - - - X 270-1945-419.26-35 DATA PROCESSING - - - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 270-1945-419.26-39 FUEL & OIL - - - - - - - X 270-1945-419.26-42 OFFICE EQUIPMENT - - - - - - - X 270-1945-419.26-43 HEAVY EQUIPMENT - - - - - - - X 270-1945-419.26-46 COMMUNICATION EQUIPMENT - - - - - - - X 270-1945-419.26-95 OTHER EQUIPMENT - - - - - - - X 270-1945-419.27-02 UNIFORM ALLOWANCE - - - - - - - X 270-1945-419.27-04 EDUCATION/TRAINING - - - 1,422 190 - 1,000 X 270-1945-419.27-05 MEMBER DUES/SUBSCRIPTIONS - - - - - - 300 X 270-1945-419.27-06 EMPLOYEE RECOGNITION - - - - - - 50 X 270-1945-419.27-07 MILEAGE REIMBURSEMENT - - - - - - 100 X 270-1945-419.27-15 TEAM BUILDING EXP - - - - - - - X 270-1945-419.27-21 EMPLOYEE RECRUITMENT - - - 452 - - - X 270-1945-419.28-01 TELEPHONE - - - - - - - X 270-1945-419.29-80 WORKFORCE HSNG ASSISTANCE - - - 4,606,966 4,824,841 4,175,996 4,314,630 X 270-1945-419.33-32 OFFICE EQUIPMENT - - - - - - - X 270-1945-419.33-33 DATA PROCESSING EQUIPMENT - - - - - - - X 270-1945-419.33-36 COMMUNICATION EQUIPMENT - - - - - - - X 270-1945-419.33-98 OTHER EQUIPMENT - - - - - - - X 270-1945-419.37-01 SOFTWARE DEVELOPMENT - - - - - - - X 270-1948-419.11-02 REGULAR STAFF - - - 3,460 10,010 17,045 10,957 X 270-1948-419.13-01 CELL PHONE - - - - - - - X 270-1948-419.14-11 MEDICAL INSURANCE - - - 1,013 3,764 6,385 2,747 X 270-1948-419.14-12 LIFE INSURANCE - - - 5 15 53 32 X 270-1948-419.14-14 EMPLOYEE ASSISTANCE PROG - - - 2 7 12 7 X 270-1948-419.14-15 DENTAL INSURANCE - - - 44 141 237 180 X 270-1948-419.14-16 VISION INSURANCE - - - 10 30 52 34 X 270-1948-419.14-17 MASA - - - - 18 22 13 X 270-1948-419.14-18 TELEPHONE DOC - - - 2 7 11 7 X 270-1948-419.14-21 TAXES/FICA-MEDICARE - - - 210 656 1,304 838 X 270-1948-419.14-32 RETIREMENT/PERA - - - 380 1,232 2,608 1,731 X 270-1948-419.14-41 WORKERS' COMPENSATION - - - 3 11 13 10 X 270-1948-419.21-01 PROPERTY - - - - - - - X 270-1948-419.21-02 LIABILITY - - - - - - - X 270-1948-419.21-50 UNEMPLOYMENT - - - - - - - X 270-1948-419.22-02 ENGINEERING - - - - - - - X 270-1948-419.22-08 LEGAL - - - - - - - X 270-1948-419.22-13 CONTRACT/SKILLED SERVICES - - - - - - - X 270-1948-419.22-24 GIS - - - - - - - X 270-1948-419.22-26 INSURANCE CLAIMS - - - - - - - X 270-1948-419.22-33 DATA PROCESSING - - - - - - - X 270-1948-419.22-85 SPECIAL PROJECTS - - - - - - - X 270-1948-419.22-98 OTHER - - - - 992 2,000 250 X 270-1948-419.23-01 PUBLICATION FEES - - - - - - - X 270-1948-419.24-01 EQUIPMENT - - - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 270-1948-419.25-01 MAINTENANCE CONTRACTS - - - - - - - X 270-1948-419.25-02 BUILDINGS - - - - 599 - - X 270-1948-419.25-03 FURNITURE/FIXTURES - - - - - - - X 270-1948-419.25-04 VEHICLE EQUIPMENT - - - - - - - X 270-1948-419.25-09 VEHICLE REPAIRS-FLEET SHP - - - - - - - X 270-1948-419.25-10 PARTS/MATERIAL-FLEET SHOP - - - - - - - X 270-1948-419.25-36 NETWORK EQUIPMENT - - - - - - - X 270-1948-419.25-44 FUTURE VEHICLE PURCHASE - - - - - - - X 270-1948-419.25-95 FACILITY ALLOCATION - - - - - - 3,434 X 270-1948-419.25-98 OTHER EQUIPMENT/MACHINERY - - - - - - - X 270-1948-419.26-01 OFFICE SUPPLIES - - - - - - - X 270-1948-419.26-03 MATERIALS AND SUPPLIES / PRINTING/FOR - - - 295 - - 1,000 X 270-1948-419.26-04 FREIGHT/SHIPPING - - - - - - - X 270-1948-419.26-17 CATERING/SPEC CIRCUMSTANC - - - - - - - X 270-1948-419.26-23 FURNITURE/FIXTURES - - - - - - - X 270-1948-419.26-32 DATA PROCESSING SOFTWARE - - - - - - - X 270-1948-419.26-33 DATA PROCESSING EQUIPMENT - - - 275 - - - X 270-1948-419.26-35 DATA PROCESSING - - - - - - - X 270-1948-419.26-39 FUEL & OIL - - - - - - - X 270-1948-419.26-42 OFFICE EQUIPMENT - - - - - - - X 270-1948-419.26-43 HEAVY EQUIPMENT - - - - - - - X 270-1948-419.26-46 COMMUNICATION EQUIPMENT - - - - - - - X 270-1948-419.26-95 OTHER EQUIPMENT - - - - - - - X 270-1948-419.27-02 UNIFORM ALLOWANCE - - - - - - - X 270-1948-419.27-04 EDUCATION/TRAINING - - - - 1,482 - 1,500 X 270-1948-419.27-05 MEMBER DUES/SUBSCRIPTIONS - - - - - - 200 X 270-1948-419.27-06 EMPLOYEE RECOGNITION - - - - - - 80 X 270-1948-419.27-07 MILEAGE REIMBURSEMENT - - - - - - 400 X 270-1948-419.27-15 TEAM BUILDING EXP - - - - - - - X 270-1948-419.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 270-1948-419.28-01 TELEPHONE - - - - - - - X 270-1948-419.29-75 CHILDCARE ASSISTANCE - - - 288,995 299,870 617,359 1,028,660 X 270-1948-419.32-21 NEW BUILDINGS - - - - 694,768 2,032,232 - X 270-1948-419.33-32 OFFICE EQUIPMENT - - - - - - - X 270-1948-419.33-33 DATA PROCESSING EQUIPMENT - - - - - - - X 270-1948-419.33-36 COMMUNICATION EQUIPMENT - - - - - - - X 270-1948-419.33-98 OTHER EQUIPMENT - - - - - - - X 270-1948-419.37-01 SOFTWARE DEVELOPMENT - - - - - - - X 270-9000-491.90-01 GENERAL - - - - - 425,000 - XN 502-0000-279.00-00 UNRESERVED RETAINED EARNINGS - - - - - - - R 502-0000-313.10-00 GENERAL SALES TAX - - - - (117,457) (205,700) (205,700) R 502-0000-333.00-00 FEDERAL GRANT - (3,750) (5,783) (1,609,766) (109,829) (6,854,055) - R 502-0000-333.20-00 COVID-19 SS CREDIT 759 - - - - - - R 502-0000-334.20-00 OPERATING GRANT - (625) - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended R 502-0000-334.30-00 CAPITAL GRANTS - - (101,186) (1,089,064) 57,852 (24,794) - R 502-0000-341.22-09 INFO TECHNOLOGY SERVICES - - - - - - - R 502-0000-344.10-01 RESIDENTIAL-URBAN (3,736,197) (3,884,753) (4,070,665) (4,234,453) (4,395,478) (4,446,175) (4,668,400) R 502-0000-344.10-05 RESIDENTIAL-RURAL (4,076,562) (4,336,152) (4,582,246) (4,825,806) (4,824,024) (5,067,096) (5,160,000) R 502-0000-344.20-01 RESIDENTIAL DEMAND-URBAN (168,118) (161,427) (162,095) (159,401) (155,248) (167,371) (170,000) R 502-0000-344.20-05 RESIDENTIAL DEMAND-RURAL (331,963) (334,670) (337,115) (336,457) (318,541) (353,279) (358,000) R 502-0000-344.30-01 RESD. TIME OF DAY-URBAN - - - - - - - R 502-0000-344.30-05 RESD. TIME OF DAY-RURAL - - - - - - - R 502-0000-344.31-01 RESIDENTIAL BASIC-URBAN (8,925) (7,497) (7,326) (8,141) (8,863) (8,548) (8,800) R 502-0000-344.31-05 RESIDENTIAL BASIC-RURAL (33,639) (29,486) (29,573) (31,918) (29,847) (33,514) (34,250) R 502-0000-344.32-01 RESD. ENG. TIME DAY-URBAN (97,613) (101,273) (105,759) (103,747) (99,919) (108,934) (110,000) R 502-0000-344.32-05 RESD. ENG. TIME DAY-RURAL (556,677) (583,051) (613,492) (634,108) (602,315) (665,813) (675,000) R 502-0000-344.33-05 RESD. ADMIN.-RURAL (3,917) (3,541) (4,901) (3,372) (3,705) (4,000) (4,000) R 502-0000-344.36-01 LARGE COMM TIME DAY-URBAN (13,401) (10,249) (9,597) (10,591) (16,335) (11,121) (11,120) R 502-0000-344.36-05 LARGE COMM TIME DAY-RURAL - - - - - - - R 502-0000-344.37-05 LARGE COMM ADMIN-RURAL (56,031) (53,085) (56,101) (50,580) (55,307) (53,110) (53,000) R 502-0000-344.38-01 SMALL COMM TIME DAY-URBAN (40,180) (41,094) (40,525) (36,084) (37,728) (37,888) (37,000) R 502-0000-344.38-05 SMALL COMM TIME DAY-RURAL (49,709) (51,833) (55,593) (62,554) (62,829) (65,682) (62,000) R 502-0000-344.39-05 SMALL COMM. ADMIN-RURAL (27,828) (27,729) (28,294) (29,816) (28,127) (31,307) (31,000) R 502-0000-344.40-01 GEN. SERVICE SMALL-URBAN (2,990,528) (3,110,079) (3,171,753) (3,225,098) (3,304,488) (3,386,353) (3,350,000) R 502-0000-344.40-05 GEN. SERVICE SMALL-RURAL (1,425,444) (1,530,610) (1,599,300) (1,661,095) (1,696,782) (1,744,150) (1,675,000) R 502-0000-344.50-01 GEN. SERVICE LARGE-URBAN (2,289,292) (2,673,594) (3,085,318) (3,273,649) (3,342,468) (3,437,331) (3,360,000) R 502-0000-344.50-05 GEN. SERVICE LARGE-RURAL (934,168) (1,069,932) (1,153,428) (1,305,772) (1,312,172) (1,371,061) (1,350,000) R 502-0000-344.60-01 MUNICIPAL-URBAN (280,155) (293,160) (331,459) (335,969) (347,668) (352,767) (350,000) R 502-0000-344.60-05 MUNICIPAL-RURAL (91,165) (87,409) (86,586) (82,467) (83,360) (86,590) (85,000) R 502-0000-344.70-01 OUTDOOR AREA LIGHT-URBAN (7,905) (7,882) (7,874) (7,885) (8,029) (8,278) (8,000) R 502-0000-344.70-05 OUTDOOR AREA LIGHT-RURAL (3,952) (3,407) (2,625) (2,984) (3,090) (3,133) (3,000) R 502-0000-344.80-01 WIND POWER URBAN (29,649) (27,139) (25,891) (25,317) (24,912) (25,000) (25,000) R 502-0000-344.80-05 WIND POWER RURAL (10,742) (10,612) (10,393) (9,359) (8,755) (10,000) (10,000) R 502-0000-344.90-01 RESIDENTIAL-URBAN - - - - - - - R 502-0000-344.90-05 RESIDENTIAL-RURAL - - - - - - - R 502-0000-344.91-01 SMALL COMML-URBAN - - - - - - - R 502-0000-344.91-05 SMALL COMML-RURAL - - - - - - - R 502-0000-349.10-00 POLE RENTAL - (100) - - - - - R 502-0000-349.30-00 VEHICLE WORK ORDERS - - - - - - - R 502-0000-349.35-00 FIELD WORK ORDERS (1,443,126) (842,218) (672,904) (1,404,507) (1,186,566) (1,200,000) (750,000) R 502-0000-349.40-00 DEVELOPMENT FEES - - - - - - - R 502-0000-349.50-00 METER READING (40,000) (39,955) - - - - - R 502-0000-349.50-96 METER READING / INTERFUND ALLOCATIO - - (34,000) (37,000) (34,000) (34,000) (34,000) R 502-0000-349.55-00 VISUAL READ METER FEES (35) (480) (362) (240) (241) - - R 502-0000-361.00-00 INTEREST EARNINGS (306,482) (2,084) (24,182) (600,142) (596,989) (360,000) (400,000) R 502-0000-361.10-00 INTERGOVERNMENTAL EPURA - - - - - - - R 502-0000-361.20-00 DELINQUENCY CHARGES (4,538) (2,567) (23,191) (29,130) (38,965) - - R 502-0000-362.00-00 GAIN SALE OF INVESTMENTS - - - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended R 502-0000-363.10-00 LAND - - - - - - - R 502-0000-363.20-00 BUILDINGS - - - - - - - R 502-0000-365.20-00 DONATIONS - - - - - - - R 502-0000-380.20-00 OTHER (133,908) (212,494) (111,050) (88,909) (81,009) - - R 502-0000-380.20-07 800 TELEPHONE LINES - - - - 50 - - R 502-0000-380.20-50 FIBEROPTIC LEASE (49,492) (39,964) (39,330) - - - - R 502-0000-380.20-70 SPECIAL INITIAL READS (13,185) (14,405) (14,290) (11,607) (13,954) - - R 502-0000-380.30-00 SALES OF FIXED ASSETS - (110,588) (1,069) - (13,250) - - R 502-0000-380.40-00 GAIN/LOSS REVENUE - - 23,453 - - - - R 502-0000-385.50-00 LOAN TO COMM REINVESTMENT - - - - - - - R 502-0000-388.40-00 REVENUE BOND PROCEEDS - - - - - - - R 502-0000-388.70-00 CAPITAL LEASE PROCEEDS - - - - - - - R 502-0000-388.80-00 BOND PREMIUMS (DISCOUNT) - - - - - - - R 502-0000-391.91-36 EMERGENCY RESPONSE SYSTEM - - - - - - - R 502-0000-391.91-38 COMMUNITY CENTER FUND - - - - - - - R 502-0000-391.91-44 TRAILS EXPANSION FUND - - - - - - - R 502-0000-391.91-60 STREET IMPROVEMENT FUND - - - - - - - R 502-0000-391.92-04 COMMUNITY REINVESTMENT - - - - - (1,500,000) - R 502-0000-391.92-36 EMERGENCY RESPONSE SYSTEM - - - - - - - R 502-0000-391.92-38 COMMUNITY CENTER FUND - - - - - - - R 502-0000-391.92-44 TRAIL EXPANSION FUND - - - - - - - R 502-0000-391.92-60 STREET IMPROVEMENT FUND - - - - - - - R 502-0000-391.96-25 INFORMATION TECH SERVICE - - - - - - - R 502-0000-391.96-35 VEHICLE REPLACEMENT FUND - - - - - - - X 502-6100-520.28-08 PURCHASED POWER SUPPLY 7,604,963 7,894,575 8,577,519 8,943,306 9,252,965 10,500,000 10,600,000 X 502-6100-520.28-18 WIND POWER 105,306 61,000 67,044 61,000 65,000 61,000 65,000 X 502-6100-520.28-19 WHEELING CHGS-FR HYDRO 7,860 7,860 7,860 9,155 6,139 9,000 - X 502-6301-540.11-01 SUPERVISORS 47,344 41,500 40,301 43,563 40,906 503,903 512,892 X 502-6301-540.11-02 REGULAR STAFF 1,689,946 1,962,780 1,917,758 2,075,767 1,862,365 1,953,258 1,904,170 X 502-6301-540.11-03 SEASONAL STAFF - - - - - - - X 502-6301-540.11-04 STAFF OVERTIME 258,684 261,752 187,915 245,744 348,705 250,000 200,000 X 502-6301-540.11-05 SEASONAL OVERTIME - - - - - - - X 502-6301-540.13-01 CELL PHONE 16,166 18,167 17,640 17,110 14,643 17,158 17,058 X 502-6301-540.13-03 VEHICLE ALLOWANCE - - - - - - - X 502-6301-540.14-11 MEDICAL INSURANCE 328,004 335,446 327,529 371,003 416,593 527,824 531,719 X 502-6301-540.14-12 LIFE INSURANCE 2,670 2,738 2,786 2,756 2,461 6,355 6,030 X 502-6301-540.14-14 EMPLOYEE ASSISTANCE PROG 1,230 1,268 1,217 1,214 1,119 1,463 1,370 X 502-6301-540.14-15 DENTAL INSURANCE 22,825 22,930 16,986 18,468 17,804 21,949 26,093 X 502-6301-540.14-16 VISION INSURANCE 3,681 3,667 3,559 3,897 3,624 4,837 5,064 X 502-6301-540.14-17 MASA 1,834 1,970 1,763 - 2,909 2,701 2,512 X 502-6301-540.14-18 TELEPHONE DOC 1,137 1,230 1,180 1,314 1,172 1,393 1,302 X 502-6301-540.14-21 TAXES/FICA-MEDICARE 145,631 169,822 160,279 176,216 165,784 198,125 193,909 X 502-6301-540.14-31 RETIREMENT/ICMA 401(A) - - - - - - - X 502-6301-540.14-32 RETIREMENT/PERA 271,201 311,785 306,688 343,387 325,834 407,311 416,191 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 502-6301-540.14-41 WORKERS' COMPENSATION 24,725 25,054 19,707 19,118 20,080 22,674 24,556 X 502-6301-540.14-59 OTHER BENEFITS 643 205 263 - - - - X 502-6301-540.14-90 PENSION BENEFIT EXPENSE 150,852 - - (43,503) (332,928) - - X 502-6301-540.14-99 SALARY CAPITAL CONTRA ACT (903,743) - - (867,241) (713,946) (900,000) (900,000) X 502-6301-540.21-01 PROPERTY - 928 968 882 1,145 1,160 2,375 X 502-6301-540.21-02 LIABILITY 15,048 19,624 21,008 17,631 23,097 20,661 25,037 X 502-6301-540.21-50 UNEMPLOYMENT - - 863 - - - - X 502-6301-540.22-02 ENGINEERING - - - - - 30,000 30,000 X 502-6301-540.22-13 CONTRACT/SKILLED SERVICES 101 - - - - 25,000 - X 502-6301-540.22-14 LAB TESTING 3,226 2,778 2,277 3,336 1,650 15,000 15,000 X 502-6301-540.22-24 GIS 181,568 153,713 103,668 88,864 86,690 75,000 75,000 X 502-6301-540.22-26 INSURANCE CLAIMS 10,281 19,899 6,586 (200) 10,000 25,000 10,000 X 502-6301-540.22-30 LAND USE FEES 1,037 1,059 1,511 1,543 1,632 3,000 3,000 X 502-6301-540.22-98 OTHER 7,676 8,400 9,165 8,229 8,059 10,000 10,000 X 502-6301-540.24-02 REAL PROPERTY 2,400 2,400 - - - - - X 502-6301-540.24-96 REAL PROPERTY - INTERNAL RENT - - 2,450 4,850 15,050 15,050 15,050 X 502-6301-540.25-01 MAINTENANCE CONTRACTS 42,309 44,121 42,945 53,379 2,033 12,500 12,500 X 502-6301-540.25-02 BUILDINGS 13,615 4,147 8,220 14,498 15,146 10,000 10,000 X 502-6301-540.25-05 MACHINERY/TOOLS 437 1,176 2,379 839 670 3,500 3,500 X 502-6301-540.25-06 METERS - - - 225 - - - X 502-6301-540.25-07 TRANSFORMER - 21,061 4,730 37,968 8,505 5,000 5,000 X 502-6301-540.25-08 LABORATORY - - - - - - - X 502-6301-540.25-30 STREET LIGHTS 49,567 16,119 28 - - 30,000 30,000 X 502-6301-540.25-31 SUBSTATION 82,801 109,310 62,373 67,444 147,210 100,000 100,000 X 502-6301-540.25-32 POWER LINE MAINTENANCE 518,662 823,204 982,426 939,495 790,416 1,150,000 1,150,000 X 502-6301-540.25-33 INACTIVE UNDERGROUND MAIN - - - - - - - X 502-6301-540.25-34 CUSTOMER SERVICE LINES - 861 - 162 - - - X 502-6301-540.25-95 FACILITY ALLOCATION - - - - - 112,635 127,365 X 502-6301-540.25-98 OTHER EQUIPMENT/MACHINERY - - - - - 500 500 X 502-6301-540.26-01 OFFICE SUPPLIES 522 364 287 3,249 1,301 1,500 1,500 X 502-6301-540.26-04 FREIGHT/SHIPPING 1,768 - 4,097 3,211 984 5,000 5,000 X 502-6301-540.26-05 JANITORIAL 525 546 744 117 1,076 1,200 1,200 X 502-6301-540.26-06 SMALL TOOLS 16,109 15,762 6,674 28,618 33,483 30,000 35,000 X 502-6301-540.26-07 SMALL HARDWARE 1,811 5,017 1,734 1,516 4,410 6,000 10,000 X 502-6301-540.26-19 TRAFFIC CONTROL 1,281 4,030 - - - 25,000 12,500 X 502-6301-540.26-20 ELECTRICAL 1,358 2,972 705 958 291 3,500 3,500 X 502-6301-540.26-33 DATA PROCESSING EQUIPMENT 7,603 5,416 919 298 1,010 30,000 20,000 X 502-6301-540.26-34 METER 18,034 23,615 906 11,056 15,045 29,865 25,000 X 502-6301-540.26-48 SHOP EQUIPMENT 7,189 1,114 - 1,602 146 3,500 3,500 X 502-6301-540.26-55 STREET LIGHTS - 3,097 4,826 - - 30,000 30,000 X 502-6301-540.26-57 OVERHEAD LINES - - - - (283) - - X 502-6301-540.27-01 PERSONAL SAFETY EQUIPMENT 82,439 59,549 61,474 67,942 82,298 150,000 150,000 X 502-6301-540.27-03 VEHICLE ALLOWANCE - - - - - - - X 502-6301-540.27-04 EDUCATION/TRAINING 15,000 26,868 56,542 61,694 82,803 100,000 80,000 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 502-6301-540.27-06 EMPLOYEE RECOGNITION - - - - - - - X 502-6301-540.27-07 MILEAGE REIMBURSEMENT - - - - - - - X 502-6301-540.27-15 TEAM BUILDING EXP - - - - - - - X 502-6301-540.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 502-6301-540.29-90 SHORT/OVER INVENTORY ACCT - 260,545 - - - - - XN 502-6301-540.29-95 DEPRECIATION 1,259,873 - - - 2,539,352 - - XN 502-6301-540.29-97 ACCUMULATED PLANT - - - - - - - X 502-6401-550.11-01 SUPERVISORS 73,404 79,597 78,209 92,658 114,245 141,058 148,052 X 502-6401-550.11-02 REGULAR STAFF 162,364 156,706 172,870 192,474 192,305 222,749 207,471 X 502-6401-550.11-03 SEASONAL STAFF - - - - - - - X 502-6401-550.11-04 STAFF OVERTIME 13,603 13,437 9,716 8,299 7,680 10,000 10,000 X 502-6401-550.11-05 SEASONAL OVERTIME - - - - - - - X 502-6401-550.13-01 CELL PHONE 370 370 370 411 442 370 619 X 502-6401-550.13-03 VEHICLE ALLOWANCE - - - - - - - X 502-6401-550.14-11 MEDICAL INSURANCE 46,583 37,171 34,424 48,613 63,478 79,479 65,532 X 502-6401-550.14-12 LIFE INSURANCE 405 367 417 438 446 1,154 1,067 X 502-6401-550.14-14 EMPLOYEE ASSISTANCE PROG 209 160 204 206 215 262 242 X 502-6401-550.14-15 DENTAL INSURANCE 3,483 3,013 2,345 2,892 3,440 4,208 3,487 X 502-6401-550.14-16 VISION INSURANCE 639 550 558 656 723 925 738 X 502-6401-550.14-17 MASA 247 308 266 - 496 481 444 X 502-6401-550.14-18 TELEPHONE DOC 194 151 195 220 293 249 230 X 502-6401-550.14-21 TAXES/FICA-MEDICARE 18,358 19,114 19,502 21,787 23,199 28,624 28,010 X 502-6401-550.14-31 RETIREMENT/ICMA 401(A) - - - - - - - X 502-6401-550.14-32 RETIREMENT/PERA 33,597 34,794 37,198 42,625 45,346 57,249 57,851 X 502-6401-550.14-41 WORKERS' COMPENSATION 1,056 1,674 1,000 1,092 884 955 774 X 502-6401-550.14-59 OTHER BENEFITS - - - - - - - X 502-6401-550.14-90 PENSION BENEFIT EXPENSE 18,289 - - (5,275) (40,515) - - x 502-6401-550.14-99 SALARY CAPITAL CONTRA ACT (7,953) - - - (63,143) (106,868) (70,613) X 502-6401-550.21-02 LIABILITY 1,277 1,778 1,903 1,557 1,945 1,429 7,067 X 502-6401-550.21-50 UNEMPLOYMENT - - - - - - - X 502-6401-550.22-09 INFO TECHNOLOGY SERVICES - - - - - - - X 502-6401-550.22-10 BANK FEES - 9,066 48,092 70,934 89,929 70,000 90,000 X 502-6401-550.22-13 CONTRACT/SKILLED SERVICES - - - - - - - X 502-6401-550.22-26 INSURANCE CLAIMS - - - - - - - X 502-6401-550.22-98 OTHER 754 1,886 2,227 919 1,099 500 500 X 502-6401-550.23-01 PUBLICATION FEES - - - - - - - X 502-6401-550.24-01 EQUIPMENT 2,160 1,553 2,094 1,946 2,416 1,500 1,500 X 502-6401-550.24-03 LEASE 1,591 2,795 2,236 2,236 2,243 2,400 2,400 X 502-6401-550.25-01 MAINTENANCE CONTRACTS 9,857 8,105 17,264 8,930 11,506 12,300 12,300 X 502-6401-550.25-03 FURNITURE/FIXTURES - - - - - - - X 502-6401-550.25-95 FACILITY ALLOCATION - - - - - - - X 502-6401-550.25-98 OTHER EQUIPMENT/MACHINERY - - - - - - - X 502-6401-550.26-01 OFFICE SUPPLIES 5,803 5,278 5,040 3,718 3,178 5,500 5,500 X 502-6401-550.26-02 POSTAGE 38,435 38,347 42,562 46,823 49,984 48,250 50,000 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 502-6401-550.26-03 PRINTING/FORMS 1,212 2,386 2,334 4,333 3,914 3,500 4,000 X 502-6401-550.26-04 FREIGHT/SHIPPING 796 1,470 948 894 1,075 1,200 1,150 X 502-6401-550.26-17 CATERING/SPEC CIRCUMSTANC - - 25 40 - 250 250 X 502-6401-550.26-23 FURNITURE/FIXTURES - - 479 179 - 1,000 500 X 502-6401-550.26-32 DATA PROCESSING SOFTWARE 95 15 5,400 - 500 500 500 X 502-6401-550.26-33 DATA PROCESSING 1,206 700 - - - 4,000 2,500 X 502-6401-550.26-42 OFFICE EQUIPMENT - - - - 195 - - X 502-6401-550.26-46 COMMUNICATION EQUIPMENT - 135 - - - - - X 502-6401-550.27-04 EDUCATION/TRAINING - - - - - 1,500 1,000 X 502-6401-550.27-05 MEMBER DUES/SUBSCRIPTIONS - - - - - 500 400 X 502-6401-550.27-06 EMPLOYEE RECOGNITION - - - - 300 500 500 X 502-6401-550.27-07 MILEAGE REIMBURSEMENT - - - - - - - X 502-6401-550.27-15 TEAM BUILDING EXP - - - - - - - X 502-6401-550.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 502-6401-550.29-07 UNCOLLECTIBLE ACCOUNTS 77,792 14,443 5,519 20,062 41,734 15,000 25,000 X 502-6401-550.29-25 PROMOTION - - - - - - - X 502-6401-550.29-31 UNCOLLECTED TAXES - - - - - - - X 502-6501-560.11-01 SUPERVISORS 182,981 204,779 240,912 266,823 240,162 317,983 333,412 X 502-6501-560.11-02 REGULAR STAFF 405,900 393,612 439,075 378,324 349,667 352,700 368,372 X 502-6501-560.11-03 SEASONAL STAFF - - - - - - - X 502-6501-560.11-04 STAFF OVERTIME 6,418 4,387 3,267 3,762 6,628 5,000 5,000 X 502-6501-560.13-01 CELL PHONE 2,488 2,564 2,740 2,867 2,582 2,798 2,798 X 502-6501-560.13-03 VEHICLE ALLOWANCE 220 240 240 240 240 240 240 X 502-6501-560.14-11 MEDICAL INSURANCE 74,869 72,652 92,475 76,188 72,868 95,626 115,811 X 502-6501-560.14-12 LIFE INSURANCE 851 785 910 790 646 1,745 1,745 X 502-6501-560.14-14 EMPLOYEE ASSISTANCE PROG 354 329 397 344 295 397 397 X 502-6501-560.14-15 DENTAL INSURANCE 7,802 7,466 6,415 5,470 4,715 6,159 8,129 X 502-6501-560.14-16 VISION INSURANCE 1,397 1,323 1,453 1,216 976 1,413 1,628 X 502-6501-560.14-17 MASA 538 526 545 - 787 727 727 X 502-6501-560.14-18 TELEPHONE DOC 335 321 381 376 310 377 377 X 502-6501-560.14-21 TAXES/FICA-MEDICARE 43,272 44,151 49,978 47,380 43,215 51,922 54,301 X 502-6501-560.14-31 RETIREMENT/ICMA 401(A) 7,267 8,240 8,785 10,332 19,537 12,267 13,176 X 502-6501-560.14-32 RETIREMENT/PERA 75,391 76,326 89,074 86,328 78,039 90,611 97,929 X 502-6501-560.14-35 RETIREMENT/ F.P.P.A - - - - - - - X 502-6501-560.14-41 WORKERS' COMPENSATION 2,615 4,148 2,638 1,527 1,061 1,182 638 X 502-6501-560.14-59 OTHER BENEFITS - - - - - - - X 502-6501-560.14-90 PENSION BENEFIT EXPENSE 41,830 - - (21,502) (179,428) - - X 502-6501-560.14-99 SALARY CAPITAL CONTRA ACT - - - - - - - X 502-6501-560.21-01 PROPERTY 38,568 35,786 36,410 48,180 59,261 73,511 80,609 X 502-6501-560.21-02 LIABILITY 6,807 9,250 9,902 7,032 8,784 8,000 11,590 X 502-6501-560.22-01 AUDITING 14,813 13,675 11,538 11,950 17,550 17,500 17,000 X 502-6501-560.22-02 ENGINEERING - - - - - 5,000 5,000 X 502-6501-560.22-06 MEDICAL 1,440 1,207 1,535 1,518 600 3,000 3,000 X 502-6501-560.22-07 RECORDING FEES - - 300 - - 300 300 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 502-6501-560.22-08 LEGAL 10,610 1,752 240 2,385 6,023 5,000 15,000 X 502-6501-560.22-09 INFO TECHNOLOGY SERVICES 157,659 126,874 152,262 152,289 175,654 215,079 162,131 X 502-6501-560.22-10 BANK SERVICE 2,541 1,874 1,881 1,738 4,232 3,500 3,500 X 502-6501-560.22-24 GIS 225 1,080 1,337 25,965 1,024 35,000 35,000 X 502-6501-560.22-33 DATA PROCESSING - - - - - - 56,100 X 502-6501-560.22-89 UTILITY FINANCIAL STUDIES - - - 12,261 39,673 81,067 - X 502-6501-560.22-98 OTHER 17,038 29,719 66,859 9,796 10,298 20,000 31,500 X 502-6501-560.23-01 PUBLICATION FEES 3,395 521 506 445 2,190 5,000 5,000 X 502-6501-560.24-01 EQUIPMENT - - - - - - - X 502-6501-560.24-02 REAL PROPERTY 91,161 12,785 1,133 1,167 1,202 5,000 1,500 X 502-6501-560.24-03 LEASE - - - - - - - X 502-6501-560.24-96 RENTALS / INTERFUND ALLOCATIONS - - 11,800 11,800 11,800 11,800 11,800 X 502-6501-560.25-01 MAINTENANCE CONTRACTS 51,342 53,729 54,666 68,760 85,371 126,000 150,000 X 502-6501-560.25-02 BUILDINGS 394 - 2,851 869 500 3,500 3,500 X 502-6501-560.25-03 FURNITURE/FIXTURES - - 127 - - 500 500 X 502-6501-560.25-04 VEHICLE EQUIPMENT 75,166 9,825 12,280 7,555 4,273 20,000 20,000 X 502-6501-560.25-05 MACHINERY/TOOLS - - - - - 500 500 X 502-6501-560.25-09 VEHICLE REPAIRS-FLEET SHP 177,218 250,416 257,018 296,137 232,817 307,294 307,659 X 502-6501-560.25-10 PARTS/MATERIAL-FLEET SHOP - - - 95,753 144,499 110,000 110,000 X 502-6501-560.25-11 JANITORIAL SERVICES - - - - 12,723 - - X 502-6501-560.25-44 FUTURE VEHICLE PURCHASE - - - - - 433,587 433,587 X 502-6501-560.25-95 FACILITY ALLOCATION - - - - - - - X 502-6501-560.25-98 OTHER EQUIPMENT/MACHINERY 188 - - - - 500 500 X 502-6501-560.26-01 OFFICE SUPPLIES 10,504 9,752 9,000 8,136 10,056 11,000 11,000 X 502-6501-560.26-02 POSTAGE 1,083 442 455 (13) (218) 1,200 1,200 X 502-6501-560.26-03 PRINTING/FORMS 1,134 256 557 38 - 500 500 X 502-6501-560.26-06 MACHINERY/TOOLS - 63 - 82 111 250 250 X 502-6501-560.26-13 MEDICAL 2,468 2,863 2,485 2,675 2,835 3,000 3,000 X 502-6501-560.26-14 LABORATORY - - - - - - - X 502-6501-560.26-15 EXHIBIT/DISPLAY 110,407 179,113 98,067 139,342 100,000 100,000 100,000 X 502-6501-560.26-17 CATERING/SPEC CIRCUMSTANC 3,504 3,158 5,349 6,418 5,078 8,000 8,000 X 502-6501-560.26-23 FURNITURE/FIXTURES - 549 - - 1,062 10,000 2,000 X 502-6501-560.26-25 ENERGY EFFICIENCY 10,776 18,086 51,077 51,244 38,974 80,000 30,000 X 502-6501-560.26-32 DATA PROCESSING SOFTWARE 3,376 1,570 4,237 3,918 4,098 1,200 61,200 X 502-6501-560.26-33 DATA PROCESSING EQUIPMENT 4,018 460 5,605 4,343 - 6,000 6,000 X 502-6501-560.26-39 FUEL & OIL 55,240 66,003 88,441 89,841 64,391 150,000 150,000 X 502-6501-560.26-42 OFFICE EQUIPMENT - - - 550 (349) 500 500 X 502-6501-560.26-43 HEAVY EQUIPMENT - - - - - - - X 502-6501-560.26-46 COMMUNICATION EQUIPMENT - 1,971 8,606 330 26,173 30,000 30,000 X 502-6501-560.26-67 MATERIALS AND SUPPLIES / EMPLOYEE DU - - - - - 6,000 6,000 X 502-6501-560.27-02 UNIFORM ALLOWANCE 1,565 - - 860 1,408 3,500 3,500 X 502-6501-560.27-03 VEHICLE ALLOWANCE - - - - - - - X 502-6501-560.27-04 EDUCATION/TRAINING 3,350 1,314 5,018 9,374 8,910 12,000 12,000 X 502-6501-560.27-05 MEMBER DUES/SUBSCRIPTIONS 12,222 12,128 13,758 14,200 13,833 14,250 14,250 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 502-6501-560.27-06 EMPLOYEE RECOGNITION 2,203 2,160 2,486 2,448 2,234 3,500 4,000 X 502-6501-560.27-07 MILEAGE REIMBURSEMENT - 45 96 - 22 500 500 X 502-6501-560.27-10 MEAL REIMBURSEMENT-EMERG. 129 559 209 - 1,583 2,000 2,000 X 502-6501-560.27-11 EMPLOYEE HOME OWNERSHIP 15,667 - - - - 10,000 10,000 X 502-6501-560.27-15 TEAM BUILDING EXP - - - - - - - X 502-6501-560.27-21 EMPLOYEE RECRUITMENT - - 2,150 2,000 824 1,200 1,200 X 502-6501-560.28-01 TELEPHONE 8,148 8,109 7,877 9,451 6,083 8,000 8,000 X 502-6501-560.28-02 NATURAL GAS 7,329 9,622 15,790 13,155 10,724 16,000 16,000 X 502-6501-560.28-03 ELECTRICAL ENERGY 51,278 44,100 48,866 55,599 56,310 80,000 60,000 X 502-6501-560.28-04 WATER 3,914 3,780 4,150 4,609 4,515 4,500 4,600 X 502-6501-560.28-05 SEWER 1,706 860 1,297 1,596 1,347 3,000 3,000 X 502-6501-560.28-06 TRASH DISPOSAL 18,891 19,625 12,104 17,528 12,440 30,000 15,000 X 502-6501-560.29-06 INTEREST ON DEPOSITS 4,224 272 235 942 41,092 1,000 - X 502-6501-560.29-08 PAYMENT IN LIEU OF TAXES 6,609 7,704 7,488 11,256 13,068 14,206 13,560 X 502-6501-560.29-09 PUC GROSS RECEIPT TAXES 18,004 23,358 24,622 28,525 23,010 35,000 - X 502-6501-560.29-10 FRANCHISE FEES 280,886 284,364 294,864 302,160 333,852 328,509 330,000 X 502-6501-560.91-28 HOUSING - - - - - - - X 502-6600-491.90-01 GENERAL 1,720,029 1,670,028 1,488,000 1,354,932 1,384,152 1,350,000 1,350,000 X 502-6600-491.90-04 COMMUNITY REINVESTMENT - - - - - - - X 502-6600-491.90-06 MEDICAL INSURANCE - - - - - - - X 502-6600-491.90-07 MUSEUM - - - - - - - X 502-6600-491.90-29 FIRE SERVICE FUND - - - - - - - X 502-6600-491.90-35 VEHICLE REPLACEMENT - - - - - - - X 502-6600-491.92-31 URBAN RENEWAL AUTHORITY - - - - - - - X 502-6700-470.22-10 BANK SERVICE 5,800 800 3,300 3,400 3,400 3,300 3,400 X 502-6700-470.29-67 AMORT EXP/BOND ISSUE COST 1,444 - (233,433) (231,303) (228,351) (224,879) (228,350) X 502-6700-470.41-01 PRINCIPAL ON BONDS - - - - - 1,340,000 1,385,000 X 502-6700-470.41-02 INTEREST ON BONDS 962,954 925,907 1,141,439 1,119,674 1,078,362 1,038,560 991,805 X 502-6700-470.41-05 PRINCIPAL/CAPITAL LEASE - - - - - 20,225 - X 502-6700-470.41-06 INTEREST/CAPITAL LEASE 4,148 3,357 2,596 1,797 957 886 - R 502-6900-347.10-01 URBAN CHGS (244,122) (850,744) (1,658,678) (2,362,104) (2,842,789) (2,880,000) (2,966,400) R 502-6900-347.10-05 RURAL CHGS - - - - - - - R 502-6900-347.40-01 URBAN CHGS - - - - - - - R 502-6900-347.40-05 RURAL CHGS - - - - - - - R 502-6900-347.50-01 URBAN CHGS (54,214) (260,359) (475,309) (667,272) (807,577) (732,000) (750,000) R 502-6900-347.50-05 RURAL CHGS - - - - - - - R 502-6900-349.35-00 FIELD WORK ORDERS - (80) - (9,988) (260,393) - - R 502-6900-349.70-10 RETAIL SALES OF EQUIPMENT - - - - - - - R 502-6900-361.50-00 INTEREST EARNINGS / TRAILBLAZER BOND - - (112,980) (117,104) (111,027) - - R 502-6900-363.20-00 BUILDINGS (5,400) (5,400) (5,400) (5,400) (5,400) - - R 502-6900-380.20-00 OTHER - (14,600) - - - - - R 502-6900-380.20-50 FIBEROPTIC LEASE - - (39,964) (24,931) (14,079) (24,000) (24,000) R 502-6900-380.30-00 SALES OF FIXED ASSETS - - - - - - - X 502-6900-669.11-01 SUPERVISORS - 6,790 22,569 20,926 - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 502-6900-669.11-02 REGULAR STAFF 38,591 85,187 376,706 618,308 683,101 981,133 936,726 X 502-6900-669.11-04 STAFF OVERTIME 8,279 15,678 29,497 57,482 79,060 30,000 30,000 X 502-6900-669.13-01 CELL PHONE - 759 1,178 1,165 1,536 2,988 8,190 X 502-6900-669.14-11 MEDICAL INSURANCE 4,659 9,244 58,057 106,859 148,046 308,026 339,613 X 502-6900-669.14-12 LIFE INSURANCE 69 133 761 1,157 1,179 3,484 4,213 X 502-6900-669.14-14 EMPLOYEE ASSISTANCE PROG 31 60 343 494 537 869 958 X 502-6900-669.14-15 DENTAL INSURANCE 266 584 3,499 6,075 7,215 13,117 16,118 X 502-6900-669.14-16 VISION INSURANCE 63 133 825 1,367 1,526 2,866 3,293 X 502-6900-669.14-17 MASA - 66 615 - 1,411 1,849 1,756 X 502-6900-669.14-18 TELEPHONE DOC 29 58 330 541 561 837 910 X 502-6900-669.14-21 TAXES/FICA-MEDICARE 3,564 8,230 32,452 52,037 56,547 77,581 74,581 X 502-6900-669.14-31 RETIREMENT/ICMA 401(A) - - - - - - - X 502-6900-669.14-32 RETIREMENT/PERA 6,672 15,247 62,426 102,882 110,793 137,617 145,455 X 502-6900-669.14-41 WORKERS' COMPENSATION 552 1,171 2,738 4,316 5,019 5,630 7,874 X 502-6900-669.14-99 SALARY CAPITAL CONTRA ACT (39,616) - - (345,157) (228,853) - - X 502-6900-669.21-01 PROPERTY - 580 6,549 - - - 227 X 502-6900-669.21-02 LIABILITY - - 792 3,640 4,546 3,657 6,197 X 502-6900-669.22-02 ENGINEERING - - - - - 15,000 15,000 X 502-6900-669.22-07 RECORDING FEES 1,035 1,035 - - - 5,000 5,000 X 502-6900-669.22-08 LEGAL 2,496 3,068 1,205 - 2,168 500 500 X 502-6900-669.22-09 INFO TECHNOLOGY SERVICES - 11,969 22,839 22,843 22,911 28,054 12,160 X 502-6900-669.22-10 BANK SERVICE 5,974 27,655 58,457 86,209 103,464 105,000 125,000 X 502-6900-669.22-13 CONTRACT/SKILLED SERVICES 52,197 172,667 185,926 197,020 187,814 250,000 250,000 X 502-6900-669.22-16 DESIGNING - - - - - - - X 502-6900-669.22-17 INTERNET SERVICE FEES - - - - - 30,000 15,000 X 502-6900-669.22-24 GIS - - - - - 30,000 15,000 X 502-6900-669.22-33 DATA PROCESSING - - - - 1,000 10,000 5,000 X 502-6900-669.22-98 OTHER 452,644 364,646 160,269 106,919 88,683 10,000 10,000 X 502-6900-669.23-01 PUBLICATION FEES 4,452 8,769 13,596 13,892 13,218 18,000 1,500 X 502-6900-669.23-02 ADVERTISING MEDIA 7,300 550 1,206 - - - 61,500 X 502-6900-669.23-03 ADVERTISING PRODUCTION - 300 - 3,823 30,659 90,000 45,000 X 502-6900-669.23-04 ADVER/PROMO/PROJ/RESEARCH 300 49,190 56,833 53,245 5,180 30,000 25,000 X 502-6900-669.23-05 MAIN/PHONE ANSWERING - - - - - - - X 502-6900-669.23-06 ADVERTISING SUPPLIES 1,594 496 - - - - - X 502-6900-669.23-08 MARKETING RESEARCH - - - - - 65,000 40,000 X 502-6900-669.24-01 EQUIPMENT - - - - - - - X 502-6900-669.24-02 REAL PROPERTY - - - - - - - X 502-6900-669.24-03 LEASE - - - - - - - X 502-6900-669.24-04 PROPERTY TAX 5,155 - - - - - - X 502-6900-669.25-01 MAINTENANCE CONTRACTS 11,746 17,086 11,827 12,475 8,921 87,500 36,000 X 502-6900-669.25-02 BUILDINGS 239 - 656 - 330 750 750 X 502-6900-669.25-32 OVERHEAD - 95,370 8,158 26,060 64,162 100,000 125,000 X 502-6900-669.25-33 UNDERGROUND - - - - - - - X 502-6900-669.25-95 FACILITY ALLOCATION - - - - - 43,606 20,226 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 502-6900-669.26-01 OFFICE SUPPLIES 1,750 1,317 111 892 238 1,000 1,000 X 502-6900-669.26-04 FREIGHT/SHIPPING 170 53 33 27 - 150 150 X 502-6900-669.26-05 JANITORIAL 150 17 - - - - - X 502-6900-669.26-06 MACHINERY/TOOLS - - - - 1,175 15,000 5,000 X 502-6900-669.26-07 SMALL HARDWARE 22 - 41 - 4,505 2,000 2,000 X 502-6900-669.26-13 MEDICAL - 652 - - - - - X 502-6900-669.26-17 CATERING/SPEC CIRCUMSTANC 632 31 263 336 284 1,000 1,000 X 502-6900-669.26-32 DATA PROCESSING SOFTWARE 719 3,510 3,254 4,469 15,126 28,000 79,000 X 502-6900-669.26-33 DATA PROCESSING EQUIPMENT - 3,841 5,658 297 - 5,000 5,000 X 502-6900-669.26-39 FUEL & OIL - - - - - - - X 502-6900-669.26-42 OFFICE EQUIPMENT - 22 498 - 780 - - X 502-6900-669.26-46 COMMUNICATION EQUIPMENT - - - - - - - X 502-6900-669.26-95 OTHER EQUIPMENT - - - - - - - X 502-6900-669.27-01 PERSONAL SAFETY EQUIPMENT 557 - - - - - - X 502-6900-669.27-02 UNIFORM ALLOWANCE 342 394 - - - 500 500 X 502-6900-669.27-04 EDUCATION/TRAINING 13 - - - 248 4,000 4,000 X 502-6900-669.27-05 MEMBER DUES/SUBSCRIPTIONS 480 480 420 - - 7,000 7,000 X 502-6900-669.27-15 TEAM BUILDING EXP - - - - - - - X 502-6900-669.27-21 EMPLOYEE RECRUITMENT - - - 623 - - - X 502-6900-669.28-01 TELEPHONE 38,510 31,790 33,682 - - 1,000 - X 502-6900-669.28-02 NATURAL GAS 1,314 1,281 340 - - - - X 502-6900-669.28-03 ELECTRICAL ENERGY 3,567 8,847 9,380 1,052 3,153 3,000 3,000 X 502-6900-669.28-04 WATER 1,328 1,787 1,543 227 - 2,500 2,500 X 502-6900-669.28-05 SEWER 372 381 - - - - - X 502-6900-669.28-06 TRASH DISPOSAL 3,818 2,009 440 - 147 - - X 502-6900-669.28-30 WHOLESALE BANDWITH 13,896 80,436 67,908 53,911 56,594 75,000 75,000 XN 502-6900-669.29-95 ACCUMULATED DEPRECIATION - - - - - - - X 502-7001-580.32-21 NEW BUILDINGS 712,576 196,035 - - - - - X 502-7001-580.32-22 BUILDING REMODELING - 60,596 697 6,914 20,482 39,604 44,000 X 502-7001-580.33-30 STATION EQUIPMENT - - - - 9,744 10,000 10,000 X 502-7001-580.33-31 FURNITURE/FIXTURES - - - - - - - X 502-7001-580.33-32 OFFICE EQUIPMENT 74,826 11,678 - 210 - - - X 502-7001-580.33-33 DATA PROCESSING EQUIPMENT - - - 29,734 164,250 1,060,670 45,000 X 502-7001-580.33-34 METERS 364,004 141,551 - - 64,271 50,000 50,000 X 502-7001-580.33-35 TRANSFORMERS 144,876 123,320 289,799 - 90 10,000 - X 502-7001-580.33-36 COMMUNICATION EQUIPMENT 54,988 - 60,870 16,193 10,073 69,551 - X 502-7001-580.33-37 LABORATORY EQUIPMENT - - - - - - - X 502-7001-580.33-38 SHOP EQUIPMENT - - - - - - - X 502-7001-580.33-39 STORES EQUIPMENT - - - - - - - X 502-7001-580.33-41 TOOLS 4,071 34,050 26,348 7,196 63,931 105,180 - X 502-7001-580.33-98 OTHER EQUIPMENT 145,380 47,056 134,278 171,053 209,757 180,237 - X 502-7001-580.34-42 TRUCKS 314,848 428,356 - 53,860 257,269 1,267,450 65,000 X 502-7001-580.34-98 OTHER MACHINERY/EQUIPMENT - - - - - - - X 502-7001-580.35-55 STREET LIGHTS - - - 12,321 12,941 40,000 40,000 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 502-7001-580.35-56 POLES/TOWERS/FIXTURES - - - - - - - X 502-7001-580.35-57 POWER LINE CONSTRUCTION 15,145 398,714 316,027 390,191 196,823 1,842,668 - X 502-7001-580.35-58 INACTIVE UNDERGROUND - - - - - - - X 502-7001-580.35-59 CUSTOMER SERVICE LINES 521,770 525,979 825,893 781,515 739,104 791,896 750,000 X 502-7001-580.35-62 UT SYSTEM MASTER PLAN - - - - - 50,000 - X 502-7001-580.35-66 FIBER OPTIC INSTALL 6,382,486 8,058,028 7,334,975 3,525,921 117,408 9,051,671 250,000 X 502-7001-580.37-01 SOFTWARE DEVELOPMENT 5,562 22,793 13,108 13,766 144,997 485,710 75,000 X 502-7001-580.39-99 CAPITALIZATION CONTRA (8,741,046) - - (4,979,309) (1,903,915) 900,000 - XN 503-0000-279.00-00 UNRESERVED RETAINED EARNINGS - - - - - - - R 503-0000-333.00-00 FEDERAL GRANT (97,309) (3,428) (47,164) (2,762,492) (3,854,738) (4,945,949) - R 503-0000-333.20-00 COVID-19 SS CREDIT - - - - - - - R 503-0000-334.20-00 OPERATING GRANT - (571) - - - - - R 503-0000-334.30-00 CAPITAL GRANTS - - - - - (1,500,000) - R 503-0000-334.40-00 PRIVATE/FOUNDATION GRANTS - - - (195,353) - - - R 503-0000-345.10-01 URBAN-RESIDENTIAL (2,121,027) (2,155,971) (2,256,711) (2,195,218) (2,318,406) (2,280,000) (2,320,000) R 503-0000-345.10-05 RURAL-RESIDENTIAL (1,398,104) (1,414,416) (1,413,436) (1,405,881) (1,439,237) (1,400,000) (1,400,000) R 503-0000-345.20-01 URBAN-COMMERCIAL (1,706,072) (1,915,553) (2,032,068) (1,983,096) (2,052,202) (1,900,000) (2,030,000) R 503-0000-345.20-05 RURAL-COMMERCIAL (403,203) (469,518) (605,253) (644,802) (692,988) (620,000) (660,000) R 503-0000-345.30-00 BULK WATER (138,069) (150,203) (144,086) (152,228) (137,400) (100,000) (120,000) R 503-0000-345.40-10 PARK ENTRANCE CHARGES (121,856) (20,860) (20,839) (20,868) (20,911) (21,000) (270,000) R 503-0000-349.35-00 FIELD WORK ORDERS (11,698) - - - (1,817) - - R 503-0000-349.60-01 PLANT DEVELOPMENT FEE (189,873) (376,859) (1,428,911) (472,064) (102,886) (100,000) (100,000) R 503-0000-349.60-05 WATER RIGHTS (469,754) (617,394) (575,352) (665,388) (144,936) (75,000) (75,000) R 503-0000-349.70-01 MATERIALS (6,790) (12,785) (5,615) (5,520) (3,875) (2,500) (3,500) R 503-0000-349.70-05 METERS (18,390) (32,980) (21,154) (15,447) (5,260) (5,000) (5,000) R 503-0000-349.80-00 FIRE SERVICES - - - - - - - R 503-0000-361.00-00 INTEREST EARNINGS (136,974) 11,490 (6,558) (709,594) (662,019) (550,000) (550,000) R 503-0000-361.30-00 INTEREST EARNINGS / INTEREST ON LOANS - - (33,242) (32,768) (29,146) - - R 503-0000-362.00-00 GAIN SALE OF INVESTMENTS - - - - - - - R 503-0000-363.10-00 LAND - - - - - - - R 503-0000-365.19-00 NON-PROFIT/COMM FOUNDATIO - - - - - - - R 503-0000-380.20-00 OTHER (50,757) (24,250) (170,275) (83,636) (52,209) (20,000) (20,000) R 503-0000-380.20-05 FILING FEES (132) (363) (330) (2,667) (66) - - R 503-0000-380.30-00 SALES OF FIXED ASSETS - - - - - - - R 503-0000-380.40-00 GAIN/LOSS REVENUE - 3,961 1,269,116 - - - - R 503-0000-388.40-00 REVENUE BOND PROCEEDS - - - - - (3,500,000) - R 503-0000-388.70-00 CAPITAL LEASE PROCEEDS - - - - - - - R 503-0000-391.91-01 GENERAL - - - - - - - R 503-0000-391.96-12 INTERNAL SERVICE / FLEET SERVICE - - (228,091) - - - - R 503-0000-391.96-35 VEHICLE REPLACEMENT FUND - - - - - - - X 503-6100-520.28-07 PURCHASED WATER SUPPLY 146,014 125,029 88,828 101,681 185,872 140,000 150,000 X 503-6200-530.11-01 SUPERVISORS 13,037 14,294 13,951 19,832 56,852 54,443 57,807 X 503-6200-530.11-02 REGULAR STAFF 217,995 185,594 196,021 199,371 227,546 307,906 323,995 X 503-6200-530.11-04 STAFF OVERTIME 25,634 15,607 22,675 32,200 41,781 35,000 35,000 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 503-6200-530.13-01 CELL PHONE 2,936 2,236 2,651 2,279 2,856 3,236 3,236 X 503-6200-530.13-03 VEHICLE ALLOWANCE 27 - - - - - - X 503-6200-530.14-11 MEDICAL INSURANCE 39,285 31,621 36,229 36,696 57,658 82,976 87,124 X 503-6200-530.14-12 LIFE INSURANCE 405 321 380 357 396 1,146 1,146 X 503-6200-530.14-14 EMPLOYEE ASSISTANCE PROG 189 156 172 160 196 260 260 X 503-6200-530.14-15 DENTAL INSURANCE 3,140 2,697 2,105 1,880 2,553 3,568 4,322 X 503-6200-530.14-16 VISION INSURANCE 605 503 524 391 503 754 867 X 503-6200-530.14-17 MASA 306 265 294 - 518 477 477 X 503-6200-530.14-18 TELEPHONE DOC 175 145 166 179 206 247 247 X 503-6200-530.14-21 TAXES/FICA-MEDICARE 19,455 16,061 17,453 18,931 24,439 30,645 32,133 X 503-6200-530.14-32 RETIREMENT/PERA 34,968 29,489 33,226 36,517 47,546 61,290 66,366 X 503-6200-530.14-41 WORKERS' COMPENSATION 8,255 5,708 4,915 4,370 6,897 7,391 9,433 X 503-6200-530.14-59 OTHER BENEFITS - - - - - - - XN 503-6200-530.14-90 PENSION BENEFIT EXPENSE (72,997) - - - (56,986) - - XN 503-6200-530.14-99 SALARY CAPITAL CONTRA ACT (16,226) - - - (8,231) - - X 503-6200-530.21-02 LIABILITY 3,277 2,742 2,936 3,064 3,826 3,045 5,603 X 503-6200-530.22-14 LAB TESTING 26,045 32,852 35,032 43,471 44,913 49,000 50,000 X 503-6200-530.22-26 INSURANCE CLAIMS - - - - - - - X 503-6200-530.22-98 OTHER 921 1,229 1,421 1,380 1,077 1,500 75,000 X 503-6200-530.23-01 PUBLICATION FEES - - - - - 6,000 - X 503-6200-530.25-02 BUILDINGS 41,775 17,606 79,536 166,012 117,040 90,000 90,000 X 503-6200-530.25-05 MACHINERY/TOOLS 19 - 388 66 44 600 - X 503-6200-530.25-08 LABORATORY 8,097 14,658 19,462 14,415 4,765 26,000 23,700 X 503-6200-530.25-15 GASB 62 MEMBRANE PURCHASE 90,000 90,000 90,000 76,500 76,500 50,000 50,000 X 503-6200-530.25-23 PUMP - 3,514 4,450 11,791 17,166 152,500 34,000 X 503-6200-530.25-26 STORAGE TANK - - - 10,633 6,060 50,000 50,000 X 503-6200-530.25-98 OTHER EQUIPMENT/MACHINERY 32,583 34,711 34,697 49,036 63,272 123,675 123,000 X 503-6200-530.26-01 OFFICE SUPPLIES 604 732 835 916 1,525 2,500 - X 503-6200-530.26-02 POSTAGE - - 51 75 548 5,000 - X 503-6200-530.26-03 PRINTING/FORMS - - - - - 1,500 - X 503-6200-530.26-04 FREIGHT/SHIPPING 493 173 272 2,052 95 1,000 2,500 X 503-6200-530.26-05 JANITORIAL - 332 141 107 428 500 500 X 503-6200-530.26-06 SMALL TOOLS 482 937 1,639 2,286 1,153 2,500 - X 503-6200-530.26-07 SMALL HARDWARE 2,579 1,601 3,077 4,021 3,853 5,500 13,000 X 503-6200-530.26-09 CHEMICAL 138,688 133,954 156,417 198,579 188,159 230,000 240,000 X 503-6200-530.26-14 LABORATORY 32,070 28,688 29,161 38,930 43,221 40,000 46,000 X 503-6200-530.26-34 METER - 596 6,570 26,325 - 76,186 19,000 X 503-6200-530.26-40 PURIFICATION EQUIPMENT 37,324 37,973 55,517 43,666 68,083 95,000 82,500 X 503-6200-530.26-95 OTHER EQUIPMENT 6 3,401 2,529 3,805 3,927 5,000 - X 503-6200-530.27-15 - - - - - - - X 503-6200-530.27-21 EMPLOYEE RECRUITMENT - 299 - 625 221 - - X 503-6200-530.28-01 TELEPHONE 2,100 39 573 44 - 2,000 - X 503-6200-530.28-02 NATURAL GAS 6,468 4,613 3,333 4,652 5,634 6,500 6,850 X 503-6200-530.28-03 ELECTRICAL ENERGY 62,478 61,559 69,097 63,982 64,764 76,000 96,000 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 503-6200-530.28-04 WATER 704 786 864 865 865 1,250 1,250 X 503-6200-530.28-05 SEWER 37,777 42,313 39,984 53,015 - 60,000 90,000 X 503-6200-530.28-11 PROPANE GAS 3,846 1,885 2,116 8,868 6,130 9,000 9,000 X 503-6300-540.11-01 SUPERVISORS 17,422 19,030 18,601 34,362 149,471 136,169 156,467 X 503-6300-540.11-02 REGULAR STAFF 708,248 677,473 663,209 690,360 800,290 1,029,445 1,052,319 X 503-6300-540.11-03 SEASONAL STAFF - - - - - - - X 503-6300-540.11-04 STAFF OVERTIME 76,240 59,299 76,526 120,333 158,199 80,000 160,000 X 503-6300-540.11-05 SEASONAL OVERTIME - - - - - - - X 503-6300-540.13-01 CELL PHONE 9,945 8,765 8,410 7,993 9,635 10,765 10,823 X 503-6300-540.13-03 VEHICLE ALLOWANCE 81 - - - - - - X 503-6300-540.14-11 MEDICAL INSURANCE 135,724 122,661 119,771 123,230 190,744 266,632 281,429 X 503-6300-540.14-12 LIFE INSURANCE 1,270 1,166 1,146 1,126 1,254 3,662 3,678 X 503-6300-540.14-14 EMPLOYEE ASSISTANCE PROG 606 544 510 519 636 832 836 X 503-6300-540.14-15 DENTAL INSURANCE 11,399 10,716 7,538 6,544 8,675 11,709 14,332 X 503-6300-540.14-16 VISION INSURANCE 1,989 1,826 1,673 1,577 1,950 2,825 3,124 X 503-6300-540.14-17 MASA 990 1,178 1,015 - 1,684 1,526 1,532 X 503-6300-540.14-18 TELEPHONE DOC 558 527 493 569 670 791 794 X 503-6300-540.14-21 TAXES/FICA-MEDICARE 60,672 59,329 57,069 63,993 84,850 96,113 99,420 X 503-6300-540.14-32 RETIREMENT/PERA 109,616 104,132 108,668 123,241 162,014 192,226 205,338 X 503-6300-540.14-41 WORKERS' COMPENSATION 22,523 20,187 14,996 14,334 22,818 22,868 28,885 X 503-6300-540.14-59 OTHER BENEFITS - - - - - - - XN 503-6300-540.14-90 PENSION BENEFIT EXPENSE (176,104) - - - (192,005) - - XN 503-6300-540.14-99 SALARY CAPITAL CONTRA ACT (40,333) - - - (29,156) - - X 503-6300-540.21-01 PROPERTY 2,150 3,235 3,375 2,791 3,624 4,482 5,563 X 503-6300-540.21-02 LIABILITY 6,482 5,076 5,434 8,537 17,503 9,616 12,735 X 503-6300-540.21-50 UNEMPLOYMENT - 6,237 575 - - - - X 503-6300-540.22-02 ENGINEERING 7,511 23,885 21,045 14,243 3,340 27,000 - X 503-6300-540.22-24 GIS 63,724 47,612 37,218 33,676 22,173 65,000 50,000 X 503-6300-540.22-26 INSURANCE CLAIMS 5,000 4,266 9,526 (3,138) 5,000 12,000 12,000 X 503-6300-540.22-98 OTHER 16,353 22,770 4,847 4,013 7,215 15,000 15,000 X 503-6300-540.24-02 REAL PROPERTY 10,200 - - - - 10,200 10,200 X 503-6300-540.24-03 LEASE 6,800 7,400 - 600 - 8,415 8,415 X 503-6300-540.24-96 RENTALS / INTERFUND ALLOCATIONS - - - 10,200 - - - X 503-6300-540.25-01 MAINTENANCE CONTRACTS 4,140 4,322 3,845 9,539 8,646 15,000 - X 503-6300-540.25-02 BUILDINGS 241 7,575 13,427 181,450 32,619 43,000 60,000 X 503-6300-540.25-04 VEHICLE EQUIPMENT 1,192 5,427 7,757 1,422 1,554 25,000 25,000 X 503-6300-540.25-05 MACHINERY/TOOLS 151 922 4,883 3,968 7,946 4,000 4,000 X 503-6300-540.25-06 METERS 398 474 397 - 1,374 3,000 3,000 X 503-6300-540.25-09 VEHICLE REPAIRS-FLEET SHP 67,745 65,104 104,276 93,788 69,115 122,360 102,048 X 503-6300-540.25-10 PARTS/MATERIAL-FLEET SHOP - - - 37,370 59,040 40,000 40,000 X 503-6300-540.25-21 WATER SYSTEM 95,801 98,141 127,559 142,675 144,855 150,000 150,000 X 503-6300-540.25-22 WATER HYDRANT - 18,866 3,975 9,199 8,543 20,000 20,000 X 503-6300-540.25-23 PUMP - 1,957 3,524 4,024 4,768 14,000 14,000 X 503-6300-540.25-34 CUSTOMER SERVICE LINES 5,844 586 - 7,359 666 8,500 8,500 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 503-6300-540.25-44 FUTURE VEHICLE PURCHASE - - - - - 123,023 123,023 X 503-6300-540.25-95 FACILITY ALLOCATION - - - - - 127,780 183,884 X 503-6300-540.25-98 OTHER EQUIPMENT/MACHINERY 25,284 21,698 11,144 12,705 15,873 19,000 25,000 X 503-6300-540.26-01 OFFICE SUPPLIES 2,506 3,519 2,335 3,946 3,189 5,000 - X 503-6300-540.26-04 FREIGHT/SHIPPING (13) 355 210 2,103 1,060 2,500 5,000 X 503-6300-540.26-05 JANITORIAL 426 473 452 363 897 1,000 1,000 X 503-6300-540.26-06 SMALL TOOLS 11,533 14,076 20,528 13,345 18,789 20,500 28,000 X 503-6300-540.26-07 SMALL HARDWARE 1,336 1,684 1,929 2,806 717 4,500 - X 503-6300-540.26-08 LUMBER/PAINT - 26 402 2,607 1,835 2,500 - X 503-6300-540.26-13 MEDICAL - 159 21 478 934 1,000 1,000 X 503-6300-540.26-17 CATERING/SPEC CIRCUMSTANC 1,339 2,117 1,446 3,188 1,438 5,000 5,000 X 503-6300-540.26-23 FURNITURE/FIXTURES - 2,513 181 3,194 2,188 3,500 3,500 X 503-6300-540.26-25 ENERGY EFFICIENCY - - - - - - - X 503-6300-540.26-32 DATA PROCESSING SOFTWARE 3,887 3,867 6,758 4,425 2,288 15,000 15,000 X 503-6300-540.26-33 DATA PROCESSING EQUIPMENT 16,229 4,940 2,905 6,000 3,028 8,000 10,000 X 503-6300-540.26-34 METER 187 - 380 7,764 - 8,000 8,000 X 503-6300-540.26-39 FUEL & OIL 26,702 26,981 32,120 33,072 25,287 34,500 34,000 X 503-6300-540.26-42 OFFICE EQUIPMENT - 2,129 3,230 5,023 3,188 4,500 4,500 X 503-6300-540.26-46 COMMUNICATION EQUIPMENT - 3,395 (209) 8,848 4,442 12,000 15,000 X 503-6300-540.26-48 SHOP EQUIPMENT 125 446 475 1,085 698 1,500 - X 503-6300-540.26-95 OTHER EQUIPMENT 998 477 4,894 10,240 7,138 8,000 9,000 X 503-6300-540.27-01 PERSONAL SAFETY EQUIPMENT 5,410 7,919 12,270 13,371 27,312 26,500 27,500 X 503-6300-540.27-15 TEAM BUILDING EXP - 11 - - - - - X 503-6300-540.27-21 EMPLOYEE RECRUITMENT - - - 1,875 663 2,100 2,100 X 503-6300-540.28-01 TELEPHONE 5,759 7,814 8,060 2,964 - - - X 503-6300-540.28-02 NATURAL GAS 2,907 3,066 5,607 4,773 5,190 6,500 6,500 X 503-6300-540.28-03 ELECTRICAL ENERGY 22,452 24,042 24,122 31,106 31,640 33,000 36,100 X 503-6300-540.28-04 WATER 1,103 2,143 2,354 2,606 2,704 3,500 3,500 X 503-6300-540.28-05 SEWER 2,039 1,860 2,265 8,949 66,694 9,400 11,000 X 503-6300-540.28-06 TRASH DISPOSAL 2,248 2,795 4,663 3,702 2,732 3,700 3,700 X 503-6300-540.29-25 PROMOTION - 150 - - - - - X 503-6300-540.29-90 SHORT/OVER INVENTORY ACCT - (18,269) - - - - - XN 503-6300-540.29-95 DEPRECIATION 868,770 - - - 1,216,225 - - XN 503-6300-540.29-97 ACCUMULATED PLANT - - - - - - - X 503-6400-550.11-01 SUPERVISORS 38,185 41,395 40,679 48,342 59,726 73,171 76,824 X 503-6400-550.11-02 REGULAR STAFF 110,430 103,184 110,820 119,189 129,302 143,097 136,808 X 503-6400-550.11-03 SEASONAL STAFF - - - - - - - X 503-6400-550.11-04 STAFF OVERTIME 5,153 6,370 4,699 3,969 3,404 8,000 8,000 X 503-6400-550.11-05 SEASONAL OVERTIME - - - - - - - X 503-6400-550.13-01 CELL PHONE 528 408 408 430 464 408 542 X 503-6400-550.13-03 VEHICLE ALLOWANCE - - - - - - - X 503-6400-550.14-11 MEDICAL INSURANCE 38,775 32,442 31,786 32,610 39,924 48,151 47,310 X 503-6400-550.14-12 LIFE INSURANCE 301 254 290 314 289 789 789 X 503-6400-550.14-14 EMPLOYEE ASSISTANCE PROG 164 125 145 143 154 179 179 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 503-6400-550.14-15 DENTAL INSURANCE 3,042 2,785 2,184 1,857 1,993 2,375 2,120 X 503-6400-550.14-16 VISION INSURANCE 555 493 497 438 448 507 448 X 503-6400-550.14-17 MASA 116 210 190 - 405 329 329 X 503-6400-550.14-18 TELEPHONE DOC 152 119 140 156 162 170 170 X 503-6400-550.14-21 TAXES/FICA-MEDICARE 11,205 11,073 11,466 12,709 14,288 17,188 16,996 X 503-6400-550.14-32 RETIREMENT/PERA 20,974 21,025 22,409 25,052 27,964 34,375 35,103 X 503-6400-550.14-41 WORKERS' COMPENSATION 1,995 1,671 1,504 1,671 1,359 1,380 1,611 X 503-6400-550.14-59 OTHER BENEFITS - - - - - - - XN 503-6400-550.14-90 PENSION BENEFIT EXPENSE (30,726) - - - (38,981) - - x 503-6400-550.14-99 SALARY CAPITAL CONTRA ACT - - - - (42,634) (55,009) (36,378) X 503-6400-550.21-02 LIABILITY 1,424 646 692 1,124 1,404 903 6,272 X 503-6400-550.21-50 UNEMPLOYMENT - - - - - - - X 503-6400-550.22-09 INFO TECHNOLOGY SERVICES - - - - - - - X 503-6400-550.22-10 BANK FEES - 3,022 15,600 24,409 31,353 47,000 45,000 X 503-6400-550.22-13 CONTRACT/SKILLED SERVICES - - - - - - - X 503-6400-550.22-96 PROF. SERVICES/FEES / INTERFUND ALLOC - - 34,000 37,000 34,000 34,000 34,000 X 503-6400-550.22-98 OTHER 40,322 40,919 933 552 643 3,500 3,500 X 503-6400-550.25-95 FACILITY ALLOCATION - - - - - - - X 503-6400-550.26-01 OFFICE SUPPLIES - 100 - - - - - X 503-6400-550.26-02 POSTAGE 19,781 19,763 21,815 23,887 25,572 25,000 26,000 X 503-6400-550.26-03 PRINTING/FORMS 1,000 2,156 2,198 6,527 1,585 4,000 5,000 X 503-6400-550.26-04 FREIGHT/SHIPPING - - - - - - - X 503-6400-550.26-17 CATERING/SPEC CIRCUMSTANC - - - - - - - X 503-6400-550.26-32 DATA PROCESSING SOFTWARE - - 1,000 - - - - X 503-6400-550.26-33 DATA PROCESSING - - - - - - - X 503-6400-550.26-34 METER (1,572) 6,463 - 11,937 - 3,000 2,500 X 503-6400-550.26-42 OFFICE EQUIPMENT - - - - - - - X 503-6400-550.27-04 EDUCATION/TRAINING - - 858 - - 1,500 1,500 X 503-6400-550.27-15 TEAM BUILDING EXP - - - - - - - X 503-6400-550.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 503-6400-550.29-07 UNCOLLECTIBLE ACCOUNTS 977 390 1,158 (63) 261 1,000 1,000 X 503-6500-560.11-01 SUPERVISORS 153,724 169,568 197,391 214,288 202,026 121,241 137,068 X 503-6500-560.11-02 REGULAR STAFF 120,716 134,074 148,112 242,395 227,308 364,061 380,507 X 503-6500-560.11-04 STAFF OVERTIME 1,815 1,446 1,103 1,154 2,333 3,000 3,000 X 503-6500-560.13-01 CELL PHONE 1,228 1,297 1,349 2,346 2,168 2,304 2,352 X 503-6500-560.13-03 VEHICLE ALLOWANCE 220 240 240 240 240 240 240 X 503-6500-560.14-11 MEDICAL INSURANCE 39,716 41,642 46,079 63,558 61,879 68,091 77,664 X 503-6500-560.14-12 LIFE INSURANCE 385 398 448 547 465 1,164 1,177 X 503-6500-560.14-14 EMPLOYEE ASSISTANCE PROG 153 173 196 238 211 265 268 X 503-6500-560.14-15 DENTAL INSURANCE 3,681 4,029 3,454 4,328 3,452 3,839 4,920 X 503-6500-560.14-16 VISION INSURANCE 657 710 775 957 739 1,033 1,172 X 503-6500-560.14-17 MASA 233 336 406 - 562 485 491 X 503-6500-560.14-18 TELEPHONE DOC 155 168 190 260 222 251 254 X 503-6500-560.14-21 TAXES/FICA-MEDICARE 20,042 22,385 25,454 33,859 31,756 37,550 40,022 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 503-6500-560.14-31 RETIREMENT/ICMA 401(A) 2,120 2,403 2,562 3,014 5,698 3,578 3,843 X 503-6500-560.14-32 RETIREMENT/PERA 36,302 40,196 47,744 65,068 61,034 53,168 78,817 X 503-6500-560.14-35 RETIREMENT/ F.P.P.A - - - - - - - X 503-6500-560.14-41 WORKERS' COMPENSATION 3,238 3,668 3,786 5,964 4,214 4,346 3,235 X 503-6500-560.14-59 OTHER BENEFITS - - - - - - - XN 503-6500-560.14-90 PENSION BENEFIT EXPENSE (58,580) - - - (101,751) - - XN 503-6500-560.14-99 SALARY CAPITAL CONTRA ACT - - - - - - - X 503-6500-560.21-01 PROPERTY 35,154 33,982 35,450 49,949 61,568 73,883 76,355 X 503-6500-560.21-02 LIABILITY 2,378 4,731 5,721 7,661 6,960 3,481 5,447 X 503-6500-560.22-01 AUDITING 14,814 13,675 11,538 11,950 17,550 17,500 15,000 X 503-6500-560.22-02 ENGINEERING - 598 1,320 18,971 155,720 462,649 175,000 X 503-6500-560.22-06 MEDICAL 800 125 700 245 695 500 500 X 503-6500-560.22-07 RECORDING FEES 249 363 630 198 66 155 155 X 503-6500-560.22-08 LEGAL 18,559 25,444 8,468 7,809 27,242 10,000 20,000 X 503-6500-560.22-09 INFO TECHNOLOGY SERVICES 89,482 176,347 87,551 87,566 87,827 107,540 77,012 X 503-6500-560.22-10 BANK SERVICE 2,533 1,867 1,870 1,728 4,227 2,000 2,000 X 503-6500-560.22-24 GIS - - - - - - - X 503-6500-560.22-33 DATA PROCESSING - - - - - - 28,900 X 503-6500-560.22-89 UTILITY FINANCIAL STUDIES 16,663 1,738 - - - - - X 503-6500-560.22-98 OTHER 1,702 1,292 4,340 11,025 8,886 19,400 13,000 X 503-6500-560.23-01 PUBLICATION FEES 1,701 - 897 884 1,530 1,000 40,000 X 503-6500-560.24-02 REAL PROPERTY 45,394 6,322 443 457 470 - - X 503-6500-560.24-03 LEASE - - - - - - - X 503-6500-560.24-96 RENTALS / INTERFUND ALLOCATIONS - - 5,728 5,728 5,728 5,728 5,728 X 503-6500-560.25-01 MAINTENANCE CONTRACTS 26,583 29,852 50,594 65,261 79,586 85,500 120,000 X 503-6500-560.25-11 JANITORIAL SERVICES - - - - 14,716 - 12,000 X 503-6500-560.25-95 FACILITY ALLOCATION - - - - - - - X 503-6500-560.26-01 OFFICE SUPPLIES 2,609 2,538 1,945 1,925 2,757 1,700 9,200 X 503-6500-560.26-02 POSTAGE 565 (19) (10) 1,573 (23) 1,000 7,000 X 503-6500-560.26-03 PRINTING/FORMS 10 268 340 336 472 1,000 2,000 X 503-6500-560.26-13 MEDICAL 1,841 1,283 1,282 2,264 1,521 1,400 1,400 X 503-6500-560.26-17 CATERING/SPEC CIRCUMSTANC 2,013 3,565 2,860 4,290 3,939 4,500 4,500 X 503-6500-560.26-42 OFFICE EQUIPMENT - 972 595 647 113 1,000 1,000 X 503-6500-560.26-46 COMMUNICATION EQUIPMENT - - - 35 - - - X 503-6500-560.26-67 MATERIALS AND SUPPLIES / EMPLOYEE DU - - - - - - - X 503-6500-560.27-02 UNIFORM ALLOWANCE 12,384 8,982 10,583 14,164 14,509 16,200 18,500 X 503-6500-560.27-04 EDUCATION/TRAINING 13,829 17,663 16,159 17,619 19,052 46,300 45,000 X 503-6500-560.27-05 MEMBER DUES/SUBSCRIPTIONS 10,759 7,021 16,445 15,617 6,159 20,340 20,340 X 503-6500-560.27-06 EMPLOYEE RECOGNITION 1,306 805 1,959 2,180 1,289 1,440 1,500 X 503-6500-560.27-07 MILEAGE REIMBURSEMENT 339 - - 55 - 750 750 X 503-6500-560.27-11 EMPLOYEE HOME OWNERSHIP 13,333 - - - - 19,800 - X 503-6500-560.27-15 TEAM BUILDING EXP - - - - - - - X 503-6500-560.27-21 EMPLOYEE RECRUITMENT 299 250 - - - - - X 503-6500-560.28-01 TELEPHONE - 509 - 273 2,658 - 2,450 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 503-6500-560.29-08 PAYMENT IN LIEU OF TAXES 6,919 7,380 7,020 7,908 7,788 9,252 7,425 X 503-6500-560.29-10 FRANCHISE FEES 109,901 110,004 99,000 117,000 129,948 123,000 129,000 X 503-6500-560.91-28 HOUSING - - - - - - - X 503-6600-491.90-01 GENERAL 138,536 132,000 124,752 141,876 126,996 120,000 120,000 X 503-6600-491.90-04 COMMUNITY REINVESTMENT - - - - - - - X 503-6600-491.90-06 MEDICAL INSURANCE - - - - - - - X 503-6600-491.90-35 VEHICLE REPLACEMENT - - - - - - - X 503-6700-470.22-10 BANK SERVICE - - - - - - - X 503-6700-470.29-67 AMORT EXP/BOND ISSUE COST 23,000 - 50,000 - - - - X 503-6700-470.41-01 PRINCIPAL ON BONDS - - - - - 406,953 533,412 X 503-6700-470.41-02 INTEREST ON BONDS 103,945 106,113 99,282 119,375 274,490 165,083 388,470 X 503-6700-470.41-05 PRINCIPAL/CAPITAL LEASE - - - - - 1,279 - X 503-6700-470.41-06 INTEREST/CAPITAL LEASE 568 468 362 250 134 123 - X 503-7000-580.31-11 LAND - - - - - - - X 503-7000-580.32-22 BUILDING REMODELING 2,413,420 297,884 7,061 41,987 188,624 5,115,784 - X 503-7000-580.33-30 STATION EQUIPMENT - - - - 9,744 615,000 - X 503-7000-580.33-31 FURNITURE/FIXTURES 19,685 32,228 - - - - - X 503-7000-580.33-32 OFFICE EQUIPMENT - 6,277 - - - - - X 503-7000-580.33-33 DATA PROCESSING EQUIPMENT - - - 15,537 82,110 336,114 50,000 X 503-7000-580.33-34 METERS 131,644 71,504 94,328 38,701 117,751 47,000 47,000 X 503-7000-580.33-36 COMMUNICATION EQUIPMENT 39,577 241,709 94,422 5,670 - 100,000 - X 503-7000-580.33-37 LABORATORY EQUIPMENT 6,509 - 15,761 - 37,871 92,129 - X 503-7000-580.33-38 SHOP EQUIPMENT - - - - - 200,000 - X 503-7000-580.33-40 PURIFICATION EQUIPMENT - - 19,140 18,900 - 75,000 - X 503-7000-580.33-41 TOOLS - 21,650 19,529 - - - - X 503-7000-580.33-42 HYDRANTS - - - - - - - X 503-7000-580.33-98 OTHER EQUIPMENT 21,047 - 91,318 113,532 50,749 - - X 503-7000-580.34-42 TRUCKS 89,861 210,370 51,451 119,924 176,616 103,504 - X 503-7000-580.34-98 OTHER MACHINERY/EQUIPMENT 6,500 - - - - 25,000 - X 503-7000-580.35-54 WATER SYSTEM 560,749 137,176 672,044 7,455,232 8,368,161 12,813,367 - X 503-7000-580.35-62 UT SYSTEM MASTER PLAN - 29,850 36,488 162,923 85,845 341,581 - X 503-7000-580.37-01 SOFTWARE DEVELOPMENT 3,095 8,996 6,662 7,648 3,116 5,735 - X 503-7000-580.37-10 WATER RIGHTS 5,122 - - - - - - XN 503-7000-580.39-99 CAPITALIZATION CONTRA (3,321,504) - - - (9,056,427) - - XN 505-0000-253.00-00 UNRESERVED FUND BALANCE - - - - - - - R 505-0000-322.45-00 WORKFORCE HOUSING IMPACT FEE - - - (723,890) (724,870) (720,000) (810,000) R 505-0000-361.00-00 INTEREST EARNINGS - - - (18,699) (40,471) (32,000) - R 505-0000-362.00-00 GAIN SALE OF INVESTMENTS - - - - - - - R 505-0000-380.20-00 OTHER - - - - - - - R 505-0000-391.91-01 GENERAL - - - - - - - R 505-0000-391.96-25 INFORMATION TECH SERVICE - - - - - - - x 505-1946-419.22-08 LEGAL - - - - - - - X 505-1946-419.22-98 OTHER - - - - - - - X 505-1946-419.29-80 WORKFORCE HSNG ASSISTANCE - - - - 1,507,929 752,000 810,000 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended x 505-1946-419.90-01 GENERAL - - - - - - - XN 606-0000-279.00-00 UNRESERVED RETAINED EARNINGS - - - - - - - R 606-0000-341.80-00 INS. STOP LOSS (887,817) (807,404) (1,049,193) (334,613) (968,566) (400,000) (740,000) R 606-0000-361.00-00 INTEREST EARNINGS (22,987) 2,967 (2,640) (104,311) (108,714) (100,000) (100,000) R 606-0000-362.00-00 GAIN SALE OF INVESTMENTS - - - - - - - R 606-0000-380.20-00 OTHER (846) (405) - (1,896) - - - R 606-0000-380.20-60 INSURANCE PREMIUMS (2,662,988) (2,602,068) (2,706,144) (3,090,860) (3,914,726) (3,938,676) (4,056,000) R 606-0000-391.91-01 GENERAL - - - - - - - R 606-0000-391.92-20 OPEN SPACE - - - - - - - R 606-0000-391.92-22 COMMUNITY SERVICES FUND - - - - - - - R 606-0000-391.95-02 LIGHT AND POWER - - - - - - - R 606-0000-391.95-03 WATER - - - - - - - R 606-0000-391.96-12 FLEET SERVICE - - - - - - - R 606-0000-391.96-25 INFORMATION TECH SERVICE - - - - - - - X 606-4200-635.14-60 POST EMPLOYMENT INSURANCE - - - - - - - X 606-4200-635.14-65 OTHER POSTEMPLOYMENT BENF - - - - - - - X 606-4200-635.14-70 EMERGENCY CARE SERVICES - - - - - - - X 606-4200-635.22-08 LEGAL - - - - - - - X 606-4200-635.22-28 BENEFIT CONSULTANT FEE - - - - - - - X 606-4200-635.22-29 BENEFIT ADMIN FEE 1,154,997 1,190,015 1,287,691 1,432,112 1,664,710 1,680,000 1,670,000 X 606-4200-635.22-75 WELLNESS PROGRAM EXPENSE 2,760 4,443 5,215 4,130 3,640 10,000 5,000 X 606-4200-635.22-90 ACTUARIAL STUDY - - - - - - - X 606-4200-635.22-98 OTHER 653 759 735 839 979 - - X 606-4200-635.29-11 HEALTH BENEFIT PAYMENT 2,143,375 2,069,913 3,081,738 2,005,122 3,155,571 3,100,000 3,221,000 X 606-4200-635.29-21 PREMIUM HOLIDAY - - - - - - - X 606-4200-635.60-01 CONTING-MED INS - - - - - - - X 606-9000-491.90-01 GENERAL - - - - - - - XN 612-0000-279.00-00 UNRESERVED RETAINED EARNINGS - - - - - - - R 612-0000-333.00-00 FEDERAL GRANT - - (34,608) (5,808) - - - R 612-0000-333.20-00 COVID-19 SS CREDIT - - - - - - - R 612-0000-334.20-00 OPERATING GRANT - - - - - (36,000) - R 612-0000-334.30-00 CAPITAL GRANTS - - - - - - - R 612-0000-346.10-00 VEHICLE LABOR (282,930) (502,504) (457,446) (734,387) (600,846) (781,585) (789,354) R 612-0000-346.20-00 VEHICLE OVERHEAD (78,201) (115,412) (104,500) (104,500) (124,827) (171,568) (173,273) R 612-0000-361.00-00 INTEREST EARNINGS (4,138) 340 (1,953) (37,481) (28,861) (25,000) (25,000) R 612-0000-362.00-00 GAIN SALE OF INVESTMENTS - - - - - - - R 612-0000-380.20-00 OTHER - - (6,454) (203) (2,274) - - R 612-0000-380.30-00 SALES OF FIXED ASSETS 30 - - - - - - R 612-0000-380.40-00 GAIN/LOSS REVENUE - - - - - - - R 612-0000-391.91-01 GENERAL - - (135,000) - - - - X 612-4300-610.11-01 SUPERVISORS 6,983 7,241 14,816 47,645 31,055 57,402 78,174 X 612-4300-610.11-02 REGULAR STAFF 196,688 241,659 277,437 368,282 399,388 455,061 461,679 X 612-4300-610.11-03 SEASONAL STAFF - - - - - - - X 612-4300-610.11-04 STAFF OVERTIME 6,028 4,448 2,081 1,125 3,211 5,000 5,000 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 612-4300-610.11-05 SEASONAL OVERTIME - - - - - - - X 612-4300-610.13-01 CELL PHONE 2,058 2,294 2,448 4,296 4,124 3,624 4,536 X 612-4300-610.13-03 VEHICLE ALLOWANCE - - - - - - - X 612-4300-610.14-11 MEDICAL INSURANCE 38,414 42,991 46,491 46,379 48,812 79,170 108,387 X 612-4300-610.14-12 LIFE INSURANCE 335 405 438 640 590 1,426 1,412 X 612-4300-610.14-14 EMPLOYEE ASSISTANCE PROG 134 183 191 283 281 324 321 X 612-4300-610.14-15 DENTAL INSURANCE 2,619 2,911 2,459 2,706 2,620 3,639 5,454 X 612-4300-610.14-16 VISION INSURANCE 499 562 599 675 627 804 1,162 X 612-4300-610.14-17 MASA 247 269 244 - 726 594 589 X 612-4300-610.14-18 TELEPHONE DOC 124 178 186 265 296 308 305 X 612-4300-610.14-21 TAXES/FICA-MEDICARE 15,869 19,344 22,439 31,674 33,020 39,863 40,045 X 612-4300-610.14-31 RETIREMENT/ICMA 401(A) 979 1,033 1,085 1,232 673 - - X 612-4300-610.14-32 RETIREMENT/PERA 28,087 34,729 42,093 60,317 63,035 64,309 82,708 X 612-4300-610.14-41 WORKERS' COMPENSATION 10,029 10,207 9,297 12,185 12,868 15,967 16,619 X 612-4300-610.14-59 OTHER BENEFITS - - - - - - - XN 612-4300-610.14-99 SALARY CAPITAL CONTRA ACT - - - - - - - X 612-4300-610.21-01 PROPERTY 477 448 467 525 683 1,031 1,394 X 612-4300-610.21-02 LIABILITY 1,458 2,393 2,562 1,835 2,336 2,562 3,156 X 612-4300-610.21-50 UNEMPLOYMENT - - - - - - - X 612-4300-610.22-06 MEDICAL 200 100 200 126 142 400 400 X 612-4300-610.22-09 INFO TECHNOLOGY SERVICES 12,783 11,969 11,420 11,422 15,274 18,703 20,266 X 612-4300-610.22-10 BANK SERVICE - - - - - - - X 612-4300-610.22-13 CONTRACT/SKILLED SERVICES - - - - - - - X 612-4300-610.22-98 OTHER 1,135 858 1,278 1,981 1,813 41,600 1,600 X 612-4300-610.23-01 PUBLICATION FEES 439 - - - - 200 - X 612-4300-610.24-02 REAL PROPERTY - 96 99 101 105 - - X 612-4300-610.25-01 MAINTENANCE CONTRACTS 3,547 574 1,198 2,377 5,496 6,403 6,818 X 612-4300-610.25-02 BUILDINGS - - 3,608 1,367 2,928 5,200 5,200 X 612-4300-610.25-03 FURNITURE/FIXTURES 29 292 4,684 4,735 2,476 1,100 - X 612-4300-610.25-04 VEHICLE EQUIPMENT 194 3,738 - - - 2,000 15,200 X 612-4300-610.25-05 MACHINERY/TOOLS 2,909 2,022 3,628 3,957 14,476 4,200 4,200 X 612-4300-610.25-09 VEHICLE REPAIRS-FLEET SHP 5,598 36,025 1,533 3,629 - - 4,500 X 612-4300-610.25-10 PARTS/MATERIAL-FLEET SHOP - - - 6,349 5,960 7,572 7,572 X 612-4300-610.25-44 FUTURE VEHICLE PURCHASE 10,253 6,200 10,253 10,253 10,253 14,651 14,651 X 612-4300-610.25-95 FACILITY ALLOCATION - - - - - 65,169 60,512 X 612-4300-610.26-01 OFFICE SUPPLIES 298 109 456 624 2,127 2,850 2,050 X 612-4300-610.26-04 FREIGHT/SHIPPING - - 14 31 46 550 100 X 612-4300-610.26-06 SMALL TOOLS - 1,800 105 1,491 3,059 5,800 2,600 X 612-4300-610.26-13 MEDICAL 1,047 541 1,076 936 2,234 800 1,500 X 612-4300-610.26-17 CATERING/SPEC CIRCUMSTANC - - - 780 538 750 - X 612-4300-610.26-23 FURNITURE/FIXTURES - 84 28 97 1,132 1,500 1,500 X 612-4300-610.26-31 SHOP SUPPLIES - 159 - 1,441 3,193 3,200 3,200 X 612-4300-610.26-33 DATA PROCESSING EQUIPMENT - - - 998 2,689 - - X 612-4300-610.26-39 FUEL & OIL 873 1,075 889 1,691 1,919 3,000 4,000 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 612-4300-610.26-48 SHOP EQUIPMENT 4,810 4,044 4,920 10,350 6,586 8,000 8,000 X 612-4300-610.27-01 PERSONAL SAFETY EQUIPMENT 4,100 3,340 3,568 5,981 6,251 8,440 8,440 X 612-4300-610.27-02 UNIFORM ALLOWANCE 489 757 1,348 1,041 1,380 2,000 2,000 X 612-4300-610.27-04 EDUCATION/TRAINING - 1,674 2,236 8,073 11,076 13,600 13,600 X 612-4300-610.27-05 MEMBER DUES/SUBSCRIPTIONS 769 1,798 594 - 1,048 1,200 1,200 X 612-4300-610.27-06 EMPLOYEE RECOGNITION 300 232 323 544 632 400 400 X 612-4300-610.27-07 MILEAGE REIMBURSEMENT 262 654 998 202 69 1,500 500 X 612-4300-610.27-15 TEAM BUILDING EXP - - - - 520 500 1,250 X 612-4300-610.27-21 EMPLOYEE RECRUITMENT 275 - 28 - 1,119 2,000 - X 612-4300-610.28-01 TELEPHONE - - - - - 600 600 X 612-4300-610.28-02 NATURAL GAS - 3,217 6,094 5,469 6,747 6,000 7,500 X 612-4300-610.28-03 ELECTRICAL ENERGY 2,388 1,320 2,386 3,076 3,783 3,100 3,522 X 612-4300-610.28-04 WATER 398 744 603 765 719 800 800 X 612-4300-610.28-05 SEWER - 628 335 688 797 750 825 X 612-4300-610.28-06 TRASH DISPOSAL - 2,214 2,989 2,926 2,464 3,200 - X 612-4300-610.29-90 SHORT/OVER INVENTORY ACCT - 1,907 (979) - - - - XN 612-4300-610.29-95 DEPRECIATION 4,356 - - - 10,316 - - X 612-4300-610.29-96 FLEET CLEARING ACCOUNT - - - - - - - XN 612-4300-610.29-97 ACCUMULATED PLANT - - - - - - - X 612-4300-610.60-01 CONTINGENCIES - - - - - - - X 612-7000-610.32-21 BUILDING ACQUISITION - - - - - - - X 612-7000-610.32-22 BUILDING REMODELING - 75,509 60,888 142,347 6,292 9,893 - X 612-7000-610.33-33 DATA PROCESSING EQUIPMENT - - - - - - - X 612-7000-610.33-36 COMMUNICATION EQUIPMENT - - - - - - - X 612-7000-610.33-41 TOOLS - - - - - - - X 612-7000-610.33-98 OTHER EQUIPMENT - - - - - - - X 612-7000-610.34-42 TRUCKS - - - - - 6,500 - X 612-7000-610.34-43 HEAVY EQUIPMENT - - - - - - - XN 612-7000-610.39-99 CAPITALIZATION CONTRA - - - - (6,292) - - X 612-9000-491.90-06 MEDICAL INSURANCE - - - - - - - X 612-9000-491.90-35 VEHICLE REPLACEMENT - - - - - - - X 612-9000-491.95-03 WATER FUND - - 228,091 - - - - X 612-9000-491.96-12 FLEET MAINT FUND - - - - - - - X 612-9000-491-95-03 WATER FUND - - - - - - - XN 625-0000-279.00-00 UNRESERVED RETAINED EARNINGS - - - - - - - R 625-0000-333.00-00 FEDERAL GRANT - - - - - - - R 625-0000-333.20-00 COVID-19 SS CREDIT - - - - - - - R 625-0000-334.20-00 OPERATING GRANT (5,000) (15,691) - - - - - R 625-0000-341.22-09 INFO TECHNOLOGY SERVICES (873,514) (929,614) (913,574) (913,730) (939,367) (1,164,233) (1,093,879) R 625-0000-341.25-01 PHONE MAINTENANCE FEES (22,582) (23,628) (24,700) (26,849) (20,000) (19,250) (20,000) R 625-0000-341.40-00 SALE MAPS & PUBLICATIONS - - - - - - - R 625-0000-361.00-00 INTEREST EARNINGS (3,815) 314 (1,848) (34,632) (35,641) (30,000) (30,000) R 625-0000-362.00-00 GAIN SALE OF INVESTMENTS - - - - - - - R 625-0000-380.20-00 OTHER (1,891) (1,615) (1,500) (2,831) (1,500) - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended R 625-0000-380.20-50 FIBEROPTIC LEASE - - - - - - - R 625-0000-380.30-00 SALES OF FIXED ASSETS - - - - - - - R 625-0000-391.91-01 GENERAL - - - - - - - R 625-0000-391.92-07 MUSEUM - - - - - - - R 625-0000-391.92-22 COMMUNITY SERVICES FUND - - - - - - - R 625-0000-391.95-02 LIGHT AND POWER - - - - - - - R 625-0000-391.95-03 WATER - - - - - - - R 625-0000-391.96-12 FLEET SERVICE - - - - - - - R 625-0000-391.96-25 INFORMATION TECH SERVICE - - - - - - - X 625-2500-425.11-01 SUPERVISORS 7,259 7,929 7,750 8,378 19,940 175,098 168,260 X 625-2500-425.11-02 REGULAR STAFF 267,060 349,706 342,604 373,100 440,224 300,664 321,378 X 625-2500-425.11-03 SEASONAL STAFF - - - - - - - X 625-2500-425.11-04 STAFF OVERTIME 41,300 26,005 29,061 23,958 32,249 35,000 35,000 X 625-2500-425.11-05 SEASONAL OVERTIME - - - - - - - X 625-2500-425.13-01 CELL PHONE 3,728 4,288 4,208 4,208 4,941 5,078 5,002 X 625-2500-425.13-03 VEHICLE ALLOWANCE - - - - - - - X 625-2500-425.14-11 MEDICAL INSURANCE 67,466 42,645 40,771 54,583 92,258 97,644 95,338 X 625-2500-425.14-12 LIFE INSURANCE 462 494 518 563 649 1,397 1,375 X 625-2500-425.14-14 EMPLOYEE ASSISTANCE PROG 213 245 240 240 293 317 313 X 625-2500-425.14-15 DENTAL INSURANCE 4,071 4,237 3,399 2,716 4,418 4,692 5,398 X 625-2500-425.14-16 VISION INSURANCE 741 761 797 660 987 1,056 1,143 X 625-2500-425.14-17 MASA 364 404 364 - 784 582 573 X 625-2500-425.14-18 TELEPHONE DOC 198 234 221 233 309 302 297 X 625-2500-425.14-21 TAXES/FICA-MEDICARE 23,260 29,674 28,696 30,421 36,639 39,462 39,317 X 625-2500-425.14-31 RETIREMENT/ICMA 401(A) - - - - - - - X 625-2500-425.14-32 RETIREMENT/PERA 42,121 54,334 55,573 60,405 72,232 63,882 83,683 X 625-2500-425.14-41 WORKERS' COMPENSATION 523 2,023 552 558 455 498 429 X 625-2500-425.14-59 OTHER BENEFITS - - - - - - - XN 625-2500-425.14-99 SALARY CAPITAL CONTRA ACT - - - - - - - X 625-2500-425.21-01 PROPERTY 2,756 2,517 2,626 2,704 3,511 4,261 4,274 X 625-2500-425.21-02 LIABILITY 2,157 3,365 3,602 2,614 9,273 3,061 4,144 X 625-2500-425.21-50 UNEMPLOYMENT - 649 - - - - - X 625-2500-425.22-02 ENGINEERING - - - - - - - X 625-2500-425.22-08 LEGAL - - - - - - - X 625-2500-425.22-13 CONTRACT/SKILLED SERVICES 2,500 - 2,100 4,000 3,310 4,500 3,500 X 625-2500-425.22-24 GIS 353 - - - - - - X 625-2500-425.22-33 DATA PROCESSING - - - - - - - X 625-2500-425.22-85 SPECIAL PROJECTS - - - - - - - X 625-2500-425.22-98 OTHER 7,077 2,689 13,304 10,751 2,201 105,000 10,000 X 625-2500-425.23-01 PUBLICATION FEES - - - - - - - X 625-2500-425.24-01 EQUIPMENT - - - - - - - X 625-2500-425.25-01 MAINTENANCE CONTRACTS 115,794 129,932 154,165 175,239 304,638 185,750 200,000 X 625-2500-425.25-02 BUILDINGS - - - - - - - X 625-2500-425.25-03 FURNITURE/FIXTURES - - - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 625-2500-425.25-04 VEHICLE EQUIPMENT - - - 6 - - - X 625-2500-425.25-09 VEHICLE REPAIRS-FLEET SHP - - - - - 6,793 1,552 X 625-2500-425.25-10 PARTS/MATERIAL-FLEET SHOP - - - 877 - - - X 625-2500-425.25-36 NETWORK EQUIPMENT 815 1,587 2,850 2,764 3,953 3,000 - X 625-2500-425.25-44 FUTURE VEHICLE PURCHASE - - - - - - - X 625-2500-425.25-95 FACILITY ALLOCATION - - - - - 89,147 19,033 X 625-2500-425.25-98 OTHER EQUIPMENT/MACHINERY - 2,139 - 780 - 2,000 - X 625-2500-425.26-01 OFFICE SUPPLIES 875 661 492 739 747 1,000 800 X 625-2500-425.26-04 FREIGHT/SHIPPING - - 45 77 53 250 150 X 625-2500-425.26-17 CATERING/SPEC CIRCUMSTANC - - 414 96 - - - X 625-2500-425.26-23 FURNITURE/FIXTURES 123 744 469 200 82 1,000 800 X 625-2500-425.26-32 DATA PROCESSING SOFTWARE 9,446 4,821 1,842 3,679 - 5,000 8,000 X 625-2500-425.26-33 DATA PROCESSING EQUIPMENT 14,062 26,603 16,086 95,543 100,921 96,700 90,000 X 625-2500-425.26-35 DATA PROCESSING 7,823 8,710 2,932 8,414 4,927 5,000 4,000 X 625-2500-425.26-39 FUEL & OIL - - - 84 181 - 200 X 625-2500-425.26-42 OFFICE EQUIPMENT - 941 1,129 732 369 1,000 800 X 625-2500-425.26-43 HEAVY EQUIPMENT - - - - - - - X 625-2500-425.26-46 COMMUNICATION EQUIPMENT 4,467 23,123 3,042 11,531 5,140 10,600 6,000 X 625-2500-425.26-95 OTHER EQUIPMENT - 143 - - - - - X 625-2500-425.27-02 UNIFORM ALLOWANCE - 217 - 374 377 500 500 X 625-2500-425.27-04 EDUCATION/TRAINING 6,757 4,619 2,003 2,472 2,210 6,000 5,000 X 625-2500-425.27-05 MEMBER DUES/SUBSCRIPTIONS (18) - - - - - - X 625-2500-425.27-06 EMPLOYEE RECOGNITION 222 425 79 615 - 700 700 X 625-2500-425.27-07 MILEAGE REIMBURSEMENT - - - - 69 300 150 X 625-2500-425.27-15 TEAM BUILDING EXP - - - - - - - X 625-2500-425.27-21 EMPLOYEE RECRUITMENT - 5,414 - - - - - X 625-2500-425.28-01 TELEPHONE 20,037 17,444 17,492 19,187 24,331 20,000 5,000 XN 625-2500-425.29-95 DEPRECIATION 75,189 - - - 65,759 - - XN 625-2500-425.29-97 ACCUMULATED PLANT - - - - - - - X 625-2500-425.33-32 OFFICE EQUIPMENT - - - - - - - X 625-2500-425.33-33 DATA PROCESSING EQUIPMENT - - - - 9,931 57,849 - X 625-2500-425.33-36 COMMUNICATION EQUIPMENT - - - - 22,779 15,000 50,000 X 625-2500-425.33-98 OTHER EQUIPMENT 55,393 61,500 6,942 155,943 15,969 120,000 90,000 X 625-2500-425.37-01 SOFTWARE DEVELOPMENT - - - - - - - XN 625-2500-425.39-99 CAPITALIZATION CONTRA (55,393) - - - (48,679) - - X 625-9000-491.90-06 MEDICAL INSURANCE - - - - - - - X 625-9000-491.95-02 LIGHT & POWER FUND - - - - - - - XN 635-0000-279.00-00 UNRESERVED RETAINED EARNINGS - - - - - - - R 635-0000-341.25-44 FUTURE VEHICLE PURCHASE (478,139) (517,006) (646,558) (675,677) (637,763) (708,473) (708,473) R 635-0000-361.00-00 INTEREST EARNINGS (484) (201) (4,027) (83,189) (89,048) (96,000) (90,000) R 635-0000-362.00-00 GAIN SALE OF INVESTMENTS - - - - - - - R 635-0000-380.20-00 OTHER - - (42) - - - - R 635-0000-380.30-00 SALES OF FIXED ASSETS 60 38,389 (41,854) (44,765) - - - R 635-0000-391.91-01 GENERAL - - - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended R 635-0000-391.92-07 MUSEUM - - - - - - - R 635-0000-391.92-08 CONFERENCE CENTER - - - - - - - R 635-0000-391.92-15 SPECIAL EVENTS - - - - - - - R 635-0000-391.92-17 SENIOR CENTER - - - - - - - R 635-0000-391.92-22 COMMUNITY SERVICES FUND - - - - - - - R 635-0000-391.95-02 LIGHT AND POWER - - - - - - - R 635-0000-391.95-03 WATER - - - - - - - R 635-0000-391.96-12 FLEET SERVICE - - - - - - - X 635-3500-435.22-10 BANK FEES - - - - - - - X 635-3500-435.26-46 COMMUNICATION EQUIPMENT - - - - - - - X 635-3500-435.26-95 OTHER EQUIPMENT - - - - - - - XN 635-3500-435.29-95 DEPRECIATION 304,603 - - - 298,016 - - XN 635-3500-435.29-97 ACCUMULATED PLANT - - - - - - - X 635-7000-435.33-98 OTHER EQUIPMENT - - - - 34,695 14,305 69,088 X 635-7000-435.34-42 TRUCKS 123,559 7,572 618,945 204,759 524,149 832,402 - X 635-7000-435.34-43 HEAVY EQUIPMENT - - - - - - - X 635-7000-435.34-44 PD VEHICLE - - - 69,491 104,592 403,664 170,000 X 635-7000-435.34-45 STREET SWEEPER - - - - - - - XN 635-7000-435.39-99 CAPITALIZATION CONTRA (123,559) - - - (663,433) - - X 635-7000-491.90-04 TRANSFER OUT/INTERFUND / COMMUNITY - - - - - - - x 635-9000-491.90-04 COMMUNITY REINVESTMENT - - 17,381 - - - - X 635-9000-491.95-02 LIGHT & POWER FUND - - - - - - - X 635-9000-491.95-03 WATER FUND - - - - - - - XN 645-0000-279.00-00 UNRESERVED RETAINED EARNINGS - - - - - - - R 645-0000-333.00-00 FEDERAL GRANT - - - - - - - R 645-0000-334.20-00 OPERATING GRANT - - - - - - - R 645-0000-341.21-01 PROPERTY RISK CHARGES (175,813) (180,703) (195,000) (229,586) (286,732) (355,249) (364,087) R 645-0000-341.21-02 LIABILITY RISK CHARGES (131,531) (177,653) (190,000) (179,978) (243,786) (319,943) (347,645) R 645-0000-361.00-00 INTEREST EARNINGS - - - - - - - R 645-0000-362.00-00 GAIN SALE OF INVESTMENTS - - - - - - - R 645-0000-380.20-00 OTHER (287) (5,202) - - - - - R 645-0000-380.20-50 FIBEROPTIC LEASE - - - - - - - R 645-0000-380.30-00 SALES OF FIXED ASSETS - - - - - - - R 645-0000-391.91-01 GENERAL - - - - - - - R 645-0000-391.95-02 LIGHT AND POWER - - - - - - - R 645-0000-391.95-03 WATER - - - - - - - R 645-0000-391.96-12 FLEET SERVICE - - - - - - - R 645-0000-391.96-25 INFORMATION TECH SERVICE - - - - - - - X 645-4100-410.11-01 SUPERVISORS - - - - 15,883 34,441 31,353 X 645-4100-410.11-02 REGULAR STAFF - - - - - - - X 645-4100-410.11-03 SEASONAL STAFF - - - - - - - X 645-4100-410.11-04 STAFF OVERTIME - - - - - - - X 645-4100-410.11-05 SEASONAL OVERTIME - - - - - - - X 645-4100-410.13-01 CELL PHONE - - - - 101 230 202 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 645-4100-410.13-03 VEHICLE ALLOWANCE - - - - - - - X 645-4100-410.14-11 MEDICAL INSURANCE - - - - 1,190 7,662 2,534 X 645-4100-410.14-12 LIFE INSURANCE - - - - 13 63 55 X 645-4100-410.14-14 EMPLOYEE ASSISTANCE PROG - - - - 6 14 13 X 645-4100-410.14-15 DENTAL INSURANCE - - - - 42 284 85 X 645-4100-410.14-16 VISION INSURANCE - - - - 12 29 28 X 645-4100-410.14-17 MASA - - - - 21 26 23 X 645-4100-410.14-18 TELEPHONE DOC - - - - 6 14 12 X 645-4100-410.14-21 TAXES/FICA-MEDICARE - - - - 1,206 2,652 2,414 X 645-4100-410.14-32 RETIREMENT/PERA - - - - 2,330 5,305 4,986 X 645-4100-410.14-41 WORKERS' COMPENSATION - - - - 8 27 27 XN 645-4100-410.14-99 SALARY CAPITAL CONTRA ACT - - - - - - - X 645-4100-410.21-01 PROPERTY 179,150 179,142 198,922 231,780 270,246 313,000 290,000 X 645-4100-410.21-02 LIABILITY 124,899 149,211 163,924 165,049 260,121 295,000 365,000 X 645-4100-410.21-50 UNEMPLOYMENT - - - - - - - X 645-4100-410.22-02 ENGINEERING - - - - - - - X 645-4100-410.22-08 LEGAL - - - - - - - X 645-4100-410.22-13 CONTRACT/SKILLED SERVICES - - - - - - - X 645-4100-410.22-24 GIS - - - - - - - X 645-4100-410.22-26 INSURANCE CLAIMS 2,966 - 3,421 5,246 19,814 15,000 15,000 X 645-4100-410.22-33 DATA PROCESSING - - - - - - - X 645-4100-410.22-85 SPECIAL PROJECTS - - - - - - - X 645-4100-410.22-98 OTHER - - - - - - - X 645-4100-410.23-01 PUBLICATION FEES - - - - - - - X 645-4100-410.24-01 EQUIPMENT - - - - - - - X 645-4100-410.25-01 MAINTENANCE CONTRACTS - - - - - - - X 645-4100-410.25-02 BUILDINGS - - - - - - - X 645-4100-410.25-03 FURNITURE/FIXTURES - - - - - - - X 645-4100-410.25-04 VEHICLE EQUIPMENT - - - - - - - X 645-4100-410.25-09 VEHICLE REPAIRS-FLEET SHP - - - - - - - X 645-4100-410.25-10 PARTS/MATERIAL-FLEET SHOP - - - - - - - X 645-4100-410.25-36 NETWORK EQUIPMENT - - - - - - - X 645-4100-410.25-44 FUTURE VEHICLE PURCHASE - - - - - - - X 645-4100-410.25-98 OTHER EQUIPMENT/MACHINERY - - - - - - - X 645-4100-410.26-01 OFFICE SUPPLIES - - - - - - - X 645-4100-410.26-04 FREIGHT/SHIPPING - - - - - - - X 645-4100-410.26-17 CATERING/SPEC CIRCUMSTANC - - - - - - - X 645-4100-410.26-23 FURNITURE/FIXTURES - - - - - - - X 645-4100-410.26-32 DATA PROCESSING SOFTWARE - - - - - - - X 645-4100-410.26-33 DATA PROCESSING EQUIPMENT - - - - - - - X 645-4100-410.26-35 DATA PROCESSING - - - - - - - X 645-4100-410.26-39 FUEL & OIL - - - - - - - X 645-4100-410.26-42 OFFICE EQUIPMENT - - - - - - - X 645-4100-410.26-43 HEAVY EQUIPMENT - - - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 645-4100-410.26-46 COMMUNICATION EQUIPMENT - - - - - - - X 645-4100-410.26-95 OTHER EQUIPMENT - - - - - - - X 645-4100-410.27-02 UNIFORM ALLOWANCE - - - - - - - X 645-4100-410.27-04 EDUCATION/TRAINING - - - - - - - X 645-4100-410.27-05 MEMBER DUES/SUBSCRIPTIONS - - - - - - - X 645-4100-410.27-06 EMPLOYEE RECOGNITION - - - - - - - X 645-4100-410.27-07 MILEAGE REIMBURSEMENT - - - - - - - X 645-4100-410.27-15 TEAM BUILDING EXP - - - - - - - X 645-4100-410.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 645-4100-410.28-01 TELEPHONE - - - - - - - XN 645-4100-410.29-95 DEPRECIATION - - - - - - XN 645-4100-410.29-97 ACCUMULATED PLANT - - - - - - X 645-4100-410.33-32 OFFICE EQUIPMENT - - - - - - - X 645-4100-410.33-33 DATA PROCESSING EQUIPMENT - - - - - - - X 645-4100-410.33-36 COMMUNICATION EQUIPMENT - - - - - - - X 645-4100-410.33-98 OTHER EQUIPMENT - - - - - - - X 645-4100-410.37-01 SOFTWARE DEVELOPMENT - - - - - - - XN 645-4100-410.39-99 CAPITALIZATION CONTRA - - - - - - X 645-9000-491.90-01 TRANSFER OUT/INTERFUND / GENERAL - - - - - - - R 650-0000-333.00-00 FEDERAL GRANT - - - - - - - R 650-0000-334.20-00 OPERATING GRANT - - - - - - - R 650-0000-334.30-00 CAPITAL GRANTS - - - - - - - R 650-0000-361.00-00 INTEREST EARNINGS - - - - - - - R 650-0000-362.00-00 GAIN SALE OF INVESTMENTS - - - - - - - R 650-0000-363.10-00 LAND - - - - - - - R 650-0000-363.20-00 BUILDINGS - - - - - - - R 650-0000-363.20-96 BUILDINGS / INTERFUND ALLOCATIONS - - - - - (1,683,377) (1,726,962) R 650-0000-380.20-00 MISCELLANEOUS REVENUE/OTHER - - - - - - - R 650-0000-380.30-00 SALES OF FIXED ASSETS - - - - - - - R 650-0000-380.40-00 GAIN/LOSS REVENUE - - - - - - - R 650-0000-391.91-01 GENERAL - - - - - (32,557) (336,073) X 650-1700-417.11-01 SUPERVISORS - - - - - 17,221 17,916 X 650-1700-417.11-02 REGULAR STAFF - - - - - 245,523 251,103 X 650-1700-417.11-04 STAFF OVERTIME - - - - - 40,000 40,000 X 650-1700-417.13-01 CELL PHONE - - - - - 2,707 4,627 X 650-1700-417.13-03 VEHICLE ALLOWANCE - - - - - - - X 650-1700-417.14-11 MEDICAL INSURANCE - - - - - 72,112 83,047 X 650-1700-417.14-12 LIFE INSURANCE - - - - - 744 744 X 650-1700-417.14-14 EMPLOYEE ASSISTANCE PROG - - - - - 169 169 X 650-1700-417.14-15 DENTAL INSURANCE - - - - - 3,335 4,105 X 650-1700-417.14-16 VISION INSURANCE - - - - - 711 782 X 650-1700-417.14-17 MASA - - - - - 310 310 X 650-1700-417.14-18 TELEPHONE DOC - - - - - 161 322 X 650-1700-417.14-21 TAXES/FICA-MEDICARE - - - - - 23,367 23,847 Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 650-1700-417.14-31 RETIREMENT/ICMA 401(A) - - - - - - - X 650-1700-417.14-32 RETIREMENT/PERA - - - - - 46,734 49,253 X 650-1700-417.14-41 WORKERS' COMPENSATION - - - - - 2,641 366 X 650-1700-417.14-59 OTHER BENEFITS - - - - - - - X 650-1700-417.21-01 PROPERTY - - - - - 65,163 56,396 X 650-1700-417.21-02 LIABILITY - - - - - 4,775 6,703 X 650-1700-417.22-02 ENGINEERING - - - - - 1,000 1,000 X 650-1700-417.22-08 LEGAL - - - - - - - X 650-1700-417.22-09 INFO TECHNOLOGY SERVICES - - - - - 14,027 8,107 X 650-1700-417.22-24 GIS - - - - - 10,000 10,000 X 650-1700-417.22-26 INSURANCE CLAIMS - - - - - 2,000 2,000 X 650-1700-417.22-98 OTHER - - - - - - - X 650-1700-417.23-01 PUBLICATION FEES - - - - - - - X 650-1700-417.24-02 REAL PROPERTY - - - - - 14,300 - X 650-1700-417.24-03 LEASE - - - - - - - X 650-1700-417.24-04 CONF CTR PROPERTY TAX - - - - - - - X 650-1700-417.25-01 MAINTENANCE CONTRACTS - - - - - 117,481 171,064 X 650-1700-417.25-02 BUILDINGS - - - - - 401,949 215,000 X 650-1700-417.25-04 VEHICLE EQUIPMENT - - - - - - - X 650-1700-417.25-05 MACHINERY/TOOLS - - - - - - - X 650-1700-417.25-09 VEHICLE REPAIRS-FLEET SHP - - - - - 3,623 2,467 X 650-1700-417.25-10 PARTS/MATERIAL-FLEET SHOP - - - - - 2,000 2,000 X 650-1700-417.25-11 JANITORIAL SERVICES - - - - - 353,000 355,205 X 650-1700-417.25-44 FUTURE VEHICLE PURCHASE - - - - - 10,697 10,697 X 650-1700-417.26-01 OFFICE SUPPLIES - - - - - - 450 X 650-1700-417.26-04 FREIGHT/SHIPPING - - - - - - - X 650-1700-417.26-05 JANITORIAL - - - - - 60,500 62,315 X 650-1700-417.26-06 MACHINERY/TOOLS - - - - - 500 500 X 650-1700-417.26-13 MEDICAL - - - - - - - X 650-1700-417.26-17 CATERING/SPEC CIRCUMSTANC - - - - - 250 - X 650-1700-417.26-23 FURNITURE/FIXTURES - - - - - 250 200 X 650-1700-417.26-32 DATA PROCESSING SOFTWARE - - - - - - 500 X 650-1700-417.26-33 DATA PROCESSING EQUIPMENT - - - - - - - X 650-1700-417.26-39 FUEL AND OIL - - - - - 1,200 1,320 X 650-1700-417.26-67 EMPLOYEE DUTY HOUSING - - - - - 1,000 - X 650-1700-417.27-01 PERSONAL SAFETY EQUIPMENT - - - - - 500 250 X 650-1700-417.27-02 UNIFORM ALLOWANCE - - - - - 750 500 X 650-1700-417.27-04 EDUCATION/TRAINING - - - - - 1,500 2,500 X 650-1700-417.27-05 MEMBER DUES/SUBSCRIPTIONS - - - - - 500 1,750 X 650-1700-417.27-06 EMPLOYEE RECOGNITION - - - - - 200 350 X 650-1700-417.27-15 TEAM BUILDING EXP - - - - - 200 650 X 650-1700-417.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 650-1700-417.27-30 VOLUNTEER RECOGNITION - - - - - - - X 650-1700-417.28-01 TELEPHONE - - - - - - - Rev or Exp ACCOUNT NUMBER 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 EOY Estimate 2026 TA Recommended X 650-1700-417.28-02 NATURAL GAS - - - - 653 3,500 9,077 X 650-1700-417.28-03 ELECTRICAL ENERGY - - - - - 115,500 127,571 X 650-1700-417.28-04 WATER - - - - - 16,000 16,500 X 650-1700-417.28-05 SEWER - - - - - 26,000 26,780 X 650-1700-417.28-06 TRASH DISPOSAL - - - - - 167,659 172,159 X 650-1700-417.32-21 BUILDING ACQUISITION - - - - - - - X 650-1700-417.32-22 BUILDING REMODELING - - - - - 45,000 25,000 X 650-1700-417.33-31 FURNITURE/FIXTURES - - - - - - - X 650-1700-417.33-32 OFFICE EQUIPMENT - - - - - - - X 650-1700-417.34-42 TRUCKS - - - - - 9,608 - X 650-1700-417.34-98 OTHER MACHINERY/EQUIPMENT - - - - - - - X 650-1700-417.37-96 FACILITY/EMPL HSNG RESERV - - - - - - - X 650-1700-417.37-99 MAINTENANCE RESERVE - - - - - - 7,000 x 101-2100-421.41-08 DEBT SERVICES / PRINCIPAL - SBITA - - - - 61,512 - - x 101-2100-421.41-09 DEBT SERVICES / INTEREST - SBITA - - - - 19,193 - - R 256-0000-361.00-00 CURRENT EARNINGS/INTEREST INCOME - - - - (18,978) - - R 270-0000-363.20-00 RENT / BUILDINGS - - - - (6,232) (36,000) (36,000) x 502-6401-550.29-97 OTHER CURRENT EXPENSES / AMORTIZATO - - - - 1,875 - - x 502-6700-470.22-98 PROF. SERVICES/FEES / OTHER - - - - 45,555 - - X 503-6400-550.29-97 OTHER CURRENT EXPENSES / AMORTIZATO - - - - 1,333 - - R 101-1800-363.20-00 BUILDINGS - - - - - (42,200) - x 101-9000-491.96-50 FACILITY MAINT FUND - - - - - 32,557 336,073 X 204-9000-491.92-56 PARKING SERVICES FUND - - - - - 150,000 - X 204-9000-491.96-50 TRANSFERS TO FACILITIES FUND - - - - - 200,000 - R 502-0000-391.91-01 GENERAL - - - - - (465,000) - R 650-0000-391.92-04 TRANSFER FROM COMMUNITY REINVEST - - - - - (200,000) - R 256-0000-391.92-04 TRANSFERS FROM COMMUNITY REINVEST - - - - - (150,000) - x 265-3175-431.35-67 STORM DRAIN - NEIGHBORHOODS - - - - - - 250,000 X 101-1900-419.91-22 EP SENIOR CITIZEN CENTER - - - - - - 20,000 X 101-2100-419.37-50 POLICE BUILDING RESERVE - - - - - - - 2026 Proposed Budget 2026 Budget Overview Revenue: $85,478,590 Expenses: $88,445,264 Fund Balance Used for Capital: $2,966,674 We are committed to providing equitable access to our services. If you need any assistance, please email digitalaccessibility@estes.org. Key Takeaways Proposed budget is structurally balanced Conservative revenue projections for 2026 (flat sales tax) Proposed expenditures do not exceed revenues and available fund balance Ongoing expenditures do not exceed ongoing revenues in General Fund Meets the General Fund targeted fund balance (25%) Implements the Strategic Plan Connections highlighted in Department presentations Structural Balance Budget Guiding Principle One-time funding should only be used for one-time expenses, not for ongoing expenses Fund balance is considered one-time money Consider General Fund and Community Reinvestment Fund together CRF gets majority of revenue as a transfer from the General Fund Transfer varies depending on budgeted expenditures in CRF and additions to capital reserve (CRF Fund Balance) $1,500,000 added to budgeted reserve in CRF in 2026 for Police Facility Structural Balance (continued) Combined General Fund and Community Reinvestment Fund Ongoing Revenues: $25,258,042 Ongoing Expenditures: $25,225,883 Net Ongoing Revenues (Deficit): $32,159 Net ongoing revenues are projected to be positive at 12/31/2026. Connection to Strategic Plan “Strategic Plan Resourced” Slide Details: Decision Packages that have been included in the proposed budget (including Strategic Objectives from 2026 Provisional Strategic Plan) “Strategic Outcomes” Slide Details: Strategic Objectives from the 2026 Provisional Strategic Plan resourced within the base budget Strategic Objectives not funded in the proposed budget Details about Decision Packages not included in the proposed budget and not tied to a Strategic Objective can be found in the Decision Packages Document. Strategic Plan Resourced Service Proposed Expense Strategic Outcome Example 1 $24,000 Infrastructure Example 2 $6,000 Outstanding Guest Services Strategic Outcomes 1) Resourced within base budget 1) Develop a digital accessibility transition plan as required by state law. (Outstanding Community Services: 7.B.1) 2) Implement 2024 Organizational Culture Action Plan. (Governmental Services and Internal Support: 1.A.1) Strategic Outcomes Continued 1) Not Resourced 1) None Decision Packages Used to request funds for new projects, programs, and staffing above and beyond the base budget 48 Decision Packages considered for 2026 proposed budget 23 included (21 one-time and 2 ongoing) 25 not included (17 one-time and 8 ongoing) Summary and details found in Decision Packages Document 2026 Budget Process Budget development takes place over 7-8 months March/April: Town Board Strategic Plan Sessions May: CIP project development begins June: Departments complete budget requests July/August: Executive Leadership Team reviews budget requests September: Town Administrator’s Recommended Budget finalized September/October: Town Board Budget Study Sessions October 15: Town Administrator’s Recommended Budget due to Town Board (statutory deadline) October 28: First public hearing on the proposed budget November 12: Second public hearing and consideration of resolution of approval 2026 Budget Process (continued) Budget development takes place over 7-8 months December 15: Deadline to certify property tax levy to County Commissioners January 31, 2026: Deadline to submit adopted budget to the State January/February 2026: Distribute digital and physical budget documents 2026 Sales Tax Allocation General Fund (4 cent per $1) 93% of total General Fund revenues in 2026 1A Sales Tax Funds (1 cent per $1 – expires June 2034) Fund 240 (Wildfire Mitigation EVFPD): 9% Fund 244 (Trails Sales Tax Extension): 12.5% Fund 260 (Streets Improvement Fund): 46% Fund 265 (Stormwater Fund): 28% Fund 502 (Power and Communications Fund): 4.5% 2026 Sales Tax Projection Projected sales tax revenues are even with 2025 budget projections (equal to the actual collections for 2023). 2023 Actuals: $18,284,538 2024 Actuals: $17,714,393 2025 Budget: $18,284,538 2026 Budget: $18,284,538 While July 2025 sales tax revenues were 0.47% higher than budget, year-to-date sales tax collections are down 1.39% compared to budget. The 2026 sales tax projection is conservative. 2026 Reserves and Restrictions Policy 660 (Fund Balance) creates operating reserves The proposed budget meets all requirements of Policy 660 Discretionary Equipment Replacement Reserves Power and Communications Fund: $ 1,733,778 Water Fund: $ 967,420 Vehicle Replacement Fund: $2,266,091 The Town also holds Board-designated reserves for other purposes like parking garage maintenance and workforce housing. 2026 Reserves Fund/Reserve Name Beginning Balance Additions (Subtractions)Ending Balance 101- Parking Garage Maintenance $81,000 $26,000 $107,000 101- Childcare $10,159 $10,159 101- Workforce Housing $417,185 $417,185 101 – Restricted Donations $255,774 $255,774 101- Nonspendable Prepaids $15,390 $15,390 101- Museum Donation $90,679 $90,679 2026 Reserves (continued) Fund/Reserve Name Beginning Balance Additions (Subtractions)Ending Balance 101- Police Facility $0 $1,500,000 $1,500,000 101 & 204 - Policy 660 $9,068,409 ($2,504,730) $6,563,679 502- Equipment $844,397 $123,023 $967,420 502- Policy 660 (25%) $1,663,612 $53,851 $1,717,463 503- Equipment $1,365,191 $368,587 $1,733,778 503- Policy 660 (25%) $5,591,368 ($146,145) $5,445,223 2026 Proposed FTE Changes Addition of .5 FTE for seasonal Parking & Transit Assistant Funding from Parking Service Fund (256) Anticipate 1,000 payable hours during 25-week span 2026 Transfers Between Funds 2026 Transfers In (Revenue) 2026 Transfers Out (Expense) Amount General Fund Power & Communications $1,350,000 General Fund Water $120,000 Community Reinvestment Fund General Fund $3,084,233 Facility Internal Service Fund General Fund $336,073 Power & Communications General Fund Transfer History Year Transfer from Power & Communications to General Fund 2026 (Proposed) $1,350,000 2025 (Budget) $1,350,000 2024 $1,384,152 2023 $1,354,934 2022 $1,488,000 2021 $1,670,028 2020 $1,720,029 2019 $1,772,928 2018 $1,731,228 2026 Budget Overview Revenue: $85,478,590 Expenses: $88,445,264 Fund Balance Used for Capital: $2,966,674 2026 Proposed Budget 2026 Proposed Budget Capital Improvement Plan Strategy for 2026 – 2030 Projects Total Budget $3,518,600 We are committed to providing equitable access to our services. If you need any assistance, please email digitalaccessibility@estes.org. Long-range project planning •A Capital Improvement Plan (CIP) is a long-range planning tool that identifies and prioritizes significant, necessary projects across the organization •Projects are prioritized based on their need given current circumstances, as well as financial feasibility •As with any planning document, the CIP remains flexible as project details can change over time Annual Budgeting and the CIP Unlike the annual budget, the CIP does not authorize Town operations or spending. It simply informs the budget process. The annual budget has the power of law. Annual funding for CIP: The General Fund contribution to any CIP project is limited by the General Fund’s minimum reserve requirement 2026 CIP Expenditures Proposed Project Expense Strategic Outcome Arena Surefoot 10 Sand Footing (204)$165,000 Infrastructure Barn Stall Mats (204) $77,000 Infrastructure Police Department Facility – Design (204)$300,000 Exceptional Guest Services Stormwater Local Drainage (265) $250,000 Infrastructure Community Drive North Trail (246) $760,000 Transportation 2026 CIP Expenditures (continued) Proposed Project Expense Strategic Outcome Overlay Program 2026 (260) $1,175,000 Transportation Parking Lot Rehabilitation 2026 (260)$120,000 Transportation Trail Reconstruction US 34 & Hwy 7 Phase 2 (220)$600,000 Transportation Acacia Drive Line Rebuild (502) $37,600 Infrastructure Concord Lane Line Rebuild (502) $34,000 Infrastructure Capital Improvement Plan 2026-2030 2026 Proposed Budget 2026 Proposed Budget Compensation and Benefits We are committed to providing equitable access to our services. If you need any assistance, please email digitalaccessibility@estes.org. Compensation Conducted the annual compensation survey – completed by Graves Consulting LLC Town uses market-based job evaluation method (Revised 2022) 5 market pay families: Labor Trade (LT), Lineworker, Management (MGMT), Technical Professional (TP) and Public Safety (PS) Market range increases Lineworker – 4%, LT – 2%, MGMT – 2%, TP – 3%, and PS – 4% Recommend moving ranges and providing a market adjustment equal to the market shift Propose a 2% Merit Pool to move Employees through the pay range Benefits Staff works closely with Brown & Brown to review all benefits for the Town Moved to an unbundled partially self-insured medical plan in 2017 – UMR Maintains Stop Loss coverage Costs beyond $60,000 Budgeted 5% increase for medical insurance No proposed changes to benefit coverages No changes to spousal coverage: Spouses are eligible when they have no access to other employer coverage Benefits (Continued) UMR/ Reinsurance to be determined (Medical) – 5% budgeted Standard (Dental) – 10% budgeted VSP (Vision) – 10% budgeted Lincoln Life (Life & AD&D) – Nominal change Mines and Associates (Employee Assistance Plan) – No change MASA (Air & Ground) – No change Teladoc – No change Workers’ Compensation – 10% budgeted Retirement – PERA & Mission Square Employer contribution increasing from 14.81% to 15.80% Other Benefits •Home Ownership Program •FSA – Dependent Care Match •Post Employment Medical – Qualifying Employees •Lincoln Life (Life & AD&D) – Nominal change •Wellness – Annual Events Compensation and Benefits 2026 Proposed Budget 2026 Proposed Budget Legislative General Fund 101-1100 Total Budget $359,305 We are committed to providing equitable access to our services. If you need any assistance, please email digitalaccessibility@estes.org. Scope of Services Policy Direction Strategic Planning Legislative Body for Municipal Code Legislative and Quasi-Judicial Body for Development Code Liquor License Authority Budget Approval Strategic Plan Resourced None included $124,324 $276,686 $145,737 $192,310 $201,055 $213,567 2024 Actual 2025 Revised 2026 Proposed Expenses = $359,304 Operations and Maintenance Personnel $359,304 $316,634 $477,741 $17,661 $14,000 $14,000 2024 Actual 2025 Revised 2026 Proposed Revenue = $14,000 Platte River Power Authority Economic Development $14,000$14,000 $17,661 Strategic Outcomes 1) Resourced within base budget 1) None 2) Not Resourced 1) None Legislative General Fund 101-1100 2026 Proposed Budget 2026 Proposed Budget Judicial General Fund 101-1200 Total Budget $32,148 We are committed to providing equitable access to our services. If you need any assistance, please email digitalaccessibility@estes.org. Scope of Services Provide fair and impartial application of Town codes Manage and review sentencing of offenders Assist with certification of municipal elections Provide swearing-in of Town elected officials Strategic Plan Resourced None included $25,559 $35,102 $32,148 2024 Actual 2025 Revised 2026 Proposed Expenses = $32,148 Operations and Maintenance $35,102 $32,148 $25,559 $1,850 $2,000 $2,000 2024 Actual 2025 Revised 2026 Proposed Revenue = $2,000 Court Fines $1,850 $2,000$2,000 Strategic Outcomes 1) Resourced within base budget 1) None 2) Not Resourced 1) None Judicial General Fund 101-1200 2026 Proposed Budget 2026 Proposed Budget Town Clerk General Fund 101-1400 Total Budget $369,089 We are committed to providing equitable access to our services. If you need any assistance, please email digitalaccessibility@estes.org. Scope of Services Maintain official documents and records including minutes Laserfiche and Recording Process Improvement and Laserfiche Workflow Legal publications Business, vacation home, and liquor licensing Board of Trustees administrative support Elections Municipal Court administration Notary services Strategic Plan Resourced Service Proposed Expense Strategic Outcome Document Management (Digitize Community Development Records) $30,000 Governmental Services and Internal Support $190,471 $295,278 $158,349 $224,164 $188,651 $210,740 2024 Actual 2025 Revised 2026 Proposed Expenses = $369,089 Operations and Maintenance Personnel $414,635 $483,929 $369,089 $71,527 $65,000 $65,000 $288,135 $260,800 $262,200 $90 2024 Actual 2025 Revised 2026 Proposed Revenue = $327,200 Liquor Licenses Business Licenses Other $325,800 $327,200 $359,752 Strategic Outcomes 1) Resourced within base budget 1) Require term limits on all Town-appointed Boards. (Government Services and Internal Support: 4.A.1) 2) Evaluate the use of Laserfiche for policy management. (Government Services and Internal Support: 7.B.2) 3) Continue evaluation of permanent Financial records for digitization. (Government Services and Internal Support: 7.C.2) Strategic Outcomes (Continued) 1) Not Resourced 1) None Town Clerk General Fund 101-1400 2026 Proposed Budget 2026 Proposed Budget Human Resources General Fund 101-1800 Total Budget $441,984 We are committed to providing equitable access to our services. If you need any assistance, please email digitalaccessibility@estes.org. Scope of Services Compensation and Benefit Administration Employee Hiring and Retention Employee Recognition and Events Home Ownership Program Dependent Care Assistance Program Post Employee Benefits Wellness Strategic Plan Resourced None included $22,200 $66,200 $29,000 2024 Actual 2025 Revised 2026 Proposed Revenue = $29,000 Other $29,000 $22,200 $66,200 $157,961 $405,012 $351,823$70,732 $86,070 $90,161 2024 Actual 2025 Revised 2026 Proposed Expenses = $441,984 Operations and Maintenance Personnel $441,984 $228,693 $491,082 Strategic Outcomes 1) Resourced within base budget 1) Complete the organizational culture action plan objective to revise the organizational culture survey and implement survey in the 4th quarter of 2026. (Government Services and Internal Support: 1.A.1) 2) Streamline and automate recruitment and onboarding process through new HRIS system. (Government Services and Internal Support: 7.B.1) Strategic Outcomes (Continued) 1) Not Resourced 1) None Human Resources General Fund 101-1800 2026 Proposed Budget 2026 Proposed Budget Town Administrator’s Office General Fund 101-1300 Total Budget $485,246 We are committed to providing equitable access to our services. If you need any assistance, please email digitalaccessibility@estes.org. Scope of Services Implement Town Board goals and strategic plan Provide oversight and ensure efficient operations of Town departments Responsible for the administration and enforcement of Town ordinances Responsible for presenting the annual budget to the Town Board Public Information Responsible for oversight of the Town’s housing and childcare functions. Provide support for the Town Board Strategic Plan Resourced •None included $146,331 $300,794 $174,670 $305,382 $294,737 $310,576 2024 Actual 2025 Revised 2026 Proposed Expenses = $485,246 Operations and Maintenance Personnel $595,531 $485,246$451,713 Strategic Outcomes 1) Resourced within base budget 1) Complete work on the follow-up recommendations from the Senior Needs Assessment completed in 2025. (Exceptional Community Services: 2.A.1) 2) Explore options to improve website experience and navigation. (10.A.1) 3) Utilize County resources as available to begin work on development of a Climate Action Plan. (Public Safety, Health, and Environment: 2.E.1) Strategic Outcomes (continued) 1) Resourced within base budget 4) Identify opportunities to support eclectic mix of business, including smaller “mom and pop” shops. (Robust Economy: 2.1) 5) Evaluate expansion of Town Hall hours (7-6) through schedule changes aligning with customer and business needs. (Robust Economy: 2.B.1) Strategic Outcomes (continued - 2) 1) Resourced within base budget 7) Evaluate actions to ensure that the availability of local businesses is considered when scheduling Town meetings. (Robust Economy: 2.B.2) 8) Evaluate how the municipal code treats motorized/electrified scooters, golf carts, e-bikes, and other low-speed vehicles. (Transportation: 1.1) Town Administrator’s Office General Fund 101-1300 2026 Proposed Budget 2026 Proposed Budget Town Attorney General Fund 101-1190 Total Budget $525,982 We are committed to providing equitable access to our services. If you need any assistance, please email digitalaccessibility@estes.org. Scope of Services Town Attorney provides legal services to the Board of Trustees Reviews and assists with Resolution and Ordinance preparation Provides legal advice to Town departments as needed Strategic Plan Resourced None included $51,999 $153,732 $199,746 $322,899 $300,356 $326,236 2024 Actual 2025 Revised 2026 Proposed Expenses = $525,982 Operations and Maintenance Personnel $525,982 $374,898 $454,088 Strategic Outcomes 1) Resourced within base budget 1) None 2) Not Resourced 1) None Town Attorney General Fund 101-1190 2026 Proposed Budget 2026 Proposed Budget Finance General Fund 101-1500 Total Budget $801,116 We are committed to providing equitable access to our services. If you need any assistance, please email digitalaccessibility@estes.org. Scope of Services Serves as the “business center” of the organization Billing and collection for electric and water utility payments Accounts payables and accounts receivables Oversee financial aspects for grants Process payroll for the Town employees Obtain financing for Town projects Prepare the annual ACFR (audit) Prepare this annual budget Enterprise Resource Planning (ERP) system planning/implementation Strategic Plan Resourced None included $172,534 $278,085 $200,367 $557,620 $582,153 $600,749 2024 Actual 2025 Revised 2026 Proposed Expenses = $801,116 Operations and Maintenance Personnel $801,116 $729,974 $860,238 Strategic Outcomes 1) Resourced within base budget 1) Ensure that all employees who will use the Enterprise Resource Planning system receive sufficient training. (Governmental Services and Internal Support: 1.2) 2) Work with Town Departments to revise the Town’s Purchasing Policies by defining roles, evaluating threshold approvals, aligning with current regulatory requirements, and incorporating procurement best practices. (Town Financial Health: 1.A.1) 3) Work with key staff members to revise the Town’s Grant Policy that creates a framework for grant applications, evaluation, approval, and reporting. (Town Financial Health: 1.A.2) Strategic Outcomes Continued 1) Not Resourced 1) None General Fund 101-1500 2026 Proposed Budget Finance 2026 Proposed Budget Fund 204 Total Budget $3,144,233 We are committed to providing equitable access to our services. If you need any assistance, please email digitalaccessibility@estes.org. Community Reinvestment Scope of Services The Community Reinvestment Fund provides funds for specifically targeted capital projects. Primarily funded by transfers from the General Fund and periodically supplemented by grants. Past projects include Events Complex debt service Transit Facility Parking Structure debt service Estes Park Museum improvements Downtown wayfinding signage project Cleave Street improvements project And many more Strategic Plan Resourced None included $4,356,515 $2,906,697 $3,084,233 $182,033 $60,000 $60,000 $573,679 $1,980,747 2024 Actual 2025 Revised 2026 Proposed Revenue = $3,144,233 Transfers In Interest Income Grants $3,144,233 $5,112,228 $4,947,444 $182,475 $356,556 $1,850,000$2,909,337 $6,738,565 $2,222,000 $918,817 $918,895 $922,233 2024 Actual 2025 Revised 2026 Proposed Expenses = $3,144,233 Operations and Maintenance Transfers Capital Debt Service $3,144,233$4,010,629 $9,864,016 Strategic Outcomes 1) Resourced within base budget 1) None 2) Not Resourced 1) None Fund 204 2026 Proposed Budget Community Reinvestment 2026 Proposed Budget Fund 240 Total Budget $411,401 We are committed to providing equitable access to our services. If you need any assistance, please email digitalaccessibility@estes.org. Wildfire Mitigation Partner: Estes Valley Fire Protection District Scope of Services Accumulation of the voter-approved 1% sales tax dedicated to community wildfire mitigation This sales tax started July, 2024 and sunsets June, 2034 Wildfire mitigation program is managed by the Estes Valley Fire Protection District Monthly remittance of the 1% sales tax revenues to the Fire District Strategic Plan Resourced None included $234,914 $411,401 $411,401 2024 Actual 2025 Revised 2026 Proposed Revenue = $411,401 Sales Tax $411,401 $234,914 $411,401 $234,914 $411,401 $411,401 2024 Actual 2025 Revised 2026 Proposed Expenses = $411,401 Operations and Maintenance $411,401 $234,914 $411,401 Strategic Outcomes 1) Resourced within base budget 1) None 2) Not Resourced 1) None Fund 240 2026 Proposed Budget Wildfire Mitigation Partner: Estes Valley Fire Protection District Wildfire Mitigation Partner: Estes Valley Fire Protection District 2026 Proposed Budget Internal Service Fund 635-3500 Total Budget $239,088 We are committed to providing equitable access to our services. 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Vehicle Replacement Scope of Services The mechanism to accumulate funding for a systematic replacement of Town-wide vehicles and equipment Approximately 90 units included in the replacement fund Utilities Department vehicles and equipment are managed by a separate, similar fund within the Utilities Fund Replacements generally cost $20,000 to $85,000 Strategic Plan Resourced •None included $637,763 $708,473 $708,473 $96,000 $90,000 2024 Actual 2025 Revised 2026 Proposed Revenue = $798,473 Transfers for Future Purchases Interest Income $89,048 $798,473 $726,811 $804,473 $663,436 $1,250,371 $239,088 2024 Actual 2025 Revised 2026 Proposed Expenses = $239,088 Capital $239,088 $663,436 $1,250,371 Strategic Outcomes Resourced within base budget Scheduled Replacements Expense Strategic Outcome Police – two 2018 Interceptors (G149&G150)$170,000 Public Safety, Health & Environment Public Works/Parks – two 4-wheel Utility Carts (G138&G55B)$46,746 Exceptional Guest Services Public Works/Parking – Chevy Spark (G212)$22,342 Exceptional Guest Services *Power &Communications – 2016 Chevy Colorado (93334C) $65,000 *Utility fund expense; not reflected in Fund 635-3500 Utility Infrastructure Strategic Outcomes 1) Not Resourced 1) None Vehicle Replacement Internal Service Fund 635-3500 2026 Proposed Budget 2026 Proposed Budget Fleet Maintenance Internal Service Fund 612 Total Budget $1,015,449 We are committed to providing equitable access to our services. 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Scope of Services Maintain and repair all Town-owned vehicles and equipment Estes Valley Fire Protection District Intergovernmental Agreement to monitor, repair and maintain all vehicles, equipment and apparatus 2026 cost allocation = 350 hours at $63,329 Fleet Acquisition Support specifications for new vehicle/equipment purchases, procurement and funding strategy Billing and Records Maintenance records, asset inventory, fuel cards/billing, vehicle licensing Strategic Plan Resourced Service Proposed Expense Strategic Outcome Town-wide Fleet Telematics $25,920 Governmental Services and Internal Support Fleet Radio Replacements (from Fleet Fund balance)$15,200 Public Safety, Health & Environment $725,673 $953,153 $962,267 $36,000 $28,182 $28,861 $25,000 $25,000 2024 Actual 2025 Revised 2026 Proposed Revenue = $1,015,449 Charges for Service Grants Use of Fleet Fund Balance Interest Income $1,015,449 $756,808 $1,014,153 $122,070 $241,331 $209,056 $601,326 $727,491 $806,393 $6,292 $16,292 2024 Actual 2025 Revised 2026 Proposed Expenses = $1,015,449 Operations and Maintenance Personnel Capital $1,015,449 $729,688 $985,114 Strategic Outcomes 1) Resourced within base budget 1) None 2) Not Resourced 1) None Fleet Maintenance Internal Service Fund 612 2026 Proposed Budget 2026 Proposed Budget Facilities Internal Service Fund 650 Total Budget $1,772,602 We are committed to providing equitable access to our services. 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Scope of Services Provide management services for over 96 Town-owned facilities Capital Project planning and implementation Fire and life safety prevention and protection ADA compliance (facilities only) Heating, ventilation and air conditioning Utilities and elevator maintenance Janitorial contracts and oversight (scheduled and emergency) Downtown public restroom cleaning, repairs, capital projects Public trash and recycling moves to Parks fund in 2026 Decommissioned landfill monitoring Scope of Services Project Management Provides capital related project management Shifted from Public Works to Internal Services in 2025 Funding: .80 = Facilities; .10 = Parking; .10 = Transit Grant Specialist Provides grant management and financial functions – grant search, writing, application, and grant management support Supported $5.2 million in grant awards in 2025 Shifted from Public Works to Internal Services in 2025 Funding: .35 = Open Space; .35 = Trails Expansion Fund; .30 = Engineering Strategic Plan Resourced Service Proposed Expense Strategic Outcome Fire & Life Safety Maintenance & Upgrades $50,000 Public Safety, Health & Environment New Police Facility Design & Survey $300,000 Public Safety, Health & Environment Governmental Services and Internal Support Visitor Center – New Main Lobby Carpeting $15,000 Outstanding Guest Services Visitor Center – Public Restroom Door Replacements $15,000 Outstanding Guest Services $1,683,377 $1,726,962 $232,557 $336,073 2024 Actual 2025 Revised 2026 Proposed Revenue = $2,063,035 Charges for Service Transfer $2,063,035$1,915,934 $1,396,024 $1,264,011 $455,735 $476,591 $54,608 $32,000 2024 Actual 2025 Revised 2026 Proposed Expenses = $1,772,602 Operations and Maintenance Personnel Capital $1,772,602$1,906,367 Strategic Outcomes 1) Resourced within base budget 1) None 2) Not Resourced 1) None Facilities Internal Service Fund 650 2026 Proposed Budget 2026 Proposed Budget Information Technology Internal Service Fund 625 Total Budget $1,262,110 We are committed to providing equitable access to our services. If you need any assistance, please email digitalaccessibility@estes.org. Scope of Services Network and systems administration Technical support Security Cybersecurity Facilities (cameras and systems) Application management Procurement Communication, collaboration and innovation Strategic Plan Resourced Service Proposed Expense Strategic Outcome Network Updates (Fund Balance) $8,000 Gov. Services/ Internal Support Security Updates (Fund Balance) $40,000 Public Safety, Health, and Environment Media Updates (Fund Balance) $5,000 Gov. Services/Internal Support Cameras, Access Control, Panic Button Upgrades (Fund Balance)$40,000 Gov. Services/Internal Support Phone System Replacement $50,000 Gov. Services/ Internal Support Board Room Upgrades (Fund Balance) $5,000 Gov. Services/ Internal Support $939,367 $1,164,233 $1,093,879 $30,000 $30,000 $21,500 $19,250 $20,000 2024 Actual 2025 Revised 2026 Proposed Revenue = $1,143,879 Charges for Service Interest Income Other $1,143,879 $996,508 $1,213,483 $35,641 $466,293 $551,562 $446,603 $706,378 $725,672 $765,507 $48,679 $192,849 $50,000 2024 Actual 2025 Revised 2026 Proposed Expenses = $1,262,110 Operations and Maintenance Personnel Capital $1,262,110$1,221,350 $1,470,083 Strategic Outcomes 1) Resourced within base budget 1) None 2) Not Resourced 1) None Strategic Outcomes Continued 1) Not Resourced •None Information Technology Internal Services Fund - 625 2026 Proposed Budget 2026 Proposed Budget Risk Management Internal Services Fund 645 Total Budget $711,732 We are committed to providing equitable access to our services. If you need any assistance, please email digitalaccessibility@estes.org. Scope of Services Risk Management Fund Internal service fund created in 2019 Accumulates funds to cover: Property and liability coverages Unanticipated claims and deductibles Currently includes estimated Colorado Intergovernmental Risk Sharing Agency (CIRSA) renewal premiums, optional coverages, a small amount of funding for property added throughout the year, and $15,000 for claim deductibles. Strategic Plan Resourced None included $530,518 $675,192 $711,732 2024 Actual 2025 Revised 2026 Proposed Revenue = $711,732 Revenues $20,817 $50,747 $41,732 $550,181 $623,000 $670,000 2024 Actual 2025 Revised 2026 Proposed Expenses = $711,732 Personnel Operations and Maintenance $711,732 $570,998 $673,747 Strategic Outcomes 1) None included Risk Management Internal Services 645 2026 Proposed Budget 2026 Proposed Budget Police Operations, Communications, Records, Restorative Justice, Code Enforcement General Fund 101-2100, 2155, 2175, 2185 Total Budget $8,558,899 We are committed to providing equitable access to our services. If you need any assistance, please email digitalaccessibility@estes.org. Scope of Services Police Administration:101-2100 Chief of Police and Staff Department leadership, staffing, planning and coordination Customer service Employee recruitment, development and retention planning Emergency Management Coordinate and manage town response to disasters and crisis Coordinate with partner agencies Scope of Services Police Operations: 101-2100 Enforcement of local, state and federal laws 24/7 Patrol services Investigations School Resource Officer Community Service Officers Front desk volunteers Scope of Service Emergency Communications Center: 101-2155 Public Safety Answering Point Provides 24/7 communications for: Estes Park Police Department Estes Valley Fire Protection District Estes Park Health ambulance service Rocky Mountain National Park Town Municipal – Utilities/Parks/Street Glen Haven Fire Colorado State Patrol Larimer County Sheriff’s Office Colorado Parks and Wildlife Scope of Services Emergency Communications Center: 101-2155 (continued) “Everbridge” mass notifications Town FCC licensing and compliance Coordination of public safety initiatives Access Granted Prepared Live NoCo Alerts Language Accessibility (Reachwell) Keyword Messaging Scope of Services Records, Restorative Justice, Auxiliary: 101-2175 Records Maintains all criminal justice records (paper/digital/video) Crime data entry Routes charging documents to correct agencies Crime data reporting (National Incident-Based Reporting System) Archiving of all police records Release and redaction of criminal justice records Scope of Services Records, Restorative Justice, Auxiliary: 101-2175 (continued) Estes Valley Restorative Justice Partnership Serves the Estes Valley 40-60 community volunteers 8 different restorative programs Police Auxiliary 21 Volunteers Scope of Services Code Enforcement 101-2185: Enforce municipal code violations within town limits Includes Vacation Home Rental regulations Animal Control Strategic Plan Resourced Service Proposed Expense Strategic Outcome Radio Communications Needs $27,585 Infrastructure Vehicle Fleet Alignment $180,000 Governmental Services and Internal Support $119,358 $111,443 $112,533 $72,706 $77,050 $72,550 $34,589 $63,774 $13,450 $761 $1,000 $750 2024 Actual 2025 Revised 2026 Proposed Revenue = $199,283 Charges for Service Fines & Misc Grants Permits $199,283 $227,414 $253,267 $1,315,409 $1,796,406 $1,825,447 $5,357,994 $6,393,021 $6,705,867 $25,000 $27,585 $80,706 2024 Actual 2025 Revised 2026 Proposed Expenses = $8,558,899 Operations and Maintenance Personnel Capital Debt Service $8,558,899 $6,754,109 $8,214,427 Strategic Outcomes 1) Resourced within base budget 1) None 2) Not Resourced 1) None General Fund 101-2100, 2155, 2175, 2185 2026 Proposed Budget Police Operations, Communications, Records, Restorative Justice, Code Enforcement 2026 Proposed Budget Fund 236-3600 Total Budget $246,415 We are committed to providing equitable access to our services. If you need any assistance, please email digitalaccessibility@estes.org. Emergency Response Scope of Services 2.5% for capital acquisitions associated with emergency response capabilities of the Town. Sales tax expired June 2024 Strategic Plan Resourced None included $45,461 $6,117 $2,318 2024 Actual 2025 Revised 2026 Proposed Revenue = $0 Sales Tax Interest Income $0$51,578 $0 $246,415 $48,544 $46,836 2024 Actual 2025 Revised 2026 Proposed Expenses = $246,415 Capital Debt Service $246,415$48,544 $46,836 Strategic Outcomes 1) Resourced within base budget None Strategic Outcomes Continued 1) Not Resourced 1) None Fund 236-3600 2026 Proposed Budget Emergency Response 2026 Proposed Budget Outside Entity Funding General Fund 101-1900 Total Budget $1,630,918 We are committed to providing equitable access to our services. If you need any assistance, please email digitalaccessibility@estes.org. Scope of Services Town assistance to various community organizations Base Funding Community Initiative Funding Town contribution to Fire District General Fund Food tax refund Sister Cities dues Outside Entity Funding Base Funding Identify organizations to support Each shown as a line item request Community Initiative Funding Determine allocation Call for project submissions Projects rated and ranked by full Board Outside Entity Funding 2020 2021 2022 2023 2024 2025 2026 Base Funding 249,500$ 244,500$ 244,500$ 332,000$ 287,000$ 302,000$ 322,000$ Community Initiative Funding 99,999$ 33,700$ 27,875$ 23,000$ 35,000$ 30,000$ 20,000$ Events Sponsorships 7,000$ 5,500$ 5,500$ 7,000$ 7,000$ 7,000$ -$ Total 356,499$ 283,700$ 277,875$ 362,000$ 329,000$ 339,000$ 342,000$ Outside Entity Funding Over Time - Policy 671 Items Base Funding Summary Entity 2025 Funding 2026 Request 2026 Staff Recs Crossroads Ministry of Estes Park 40,000$ 45,000$ 40,000$ Estes Arts District 21,000$ 46,000$ 21,000$ Estes Chamber of Commerce/EDWC 65,000$ 65,000$ 65,000$ Estes Nonprofit Network 25,000$ 50,000$ 25,000$ Estes Park Senior Citizens Center, Inc. N/A 45,000$ 20,000$ Estes Valley Crisis Advocates 29,000$ 34,000$ 29,000$ Estes Valley Investment in Childhood Success 30,000$ 40,000$ 30,000$ Estes Valley Watershed Coalition 25,000$ 30,000$ 25,000$ Estes Park Salud Foundation 30,000$ 50,000$ 30,000$ Via Mobility Services 37,000$ 37,000$ 37,000$ Total 302,000$ 442,000$ 322,000$ $1,240,007 $1,279,916 $1,279,918 $327,501 $339,000 $342,000 $457,167 $11,000 $9,000 $68,138 $2,092,813 $1,629,916 $1,630,918 2024 Actual 2025 Revised 2026 Proposed Expenses = $1,630,918 Intergovernmental Support Outside Entity Funding Other Personnel Outside Entity Funding General Fund 101-1900 2026 Proposed Budget Entity Program 2026 Requested 2026 Recommended Estes Land Stewardship Association Monitored Weed Drop‐offs, Weed Roundup and Weed Booklet 3,500$ 2,813$ Habitat for Humanity of the St. Vrain Valley Habitat Raven Avenue Home Construction 10,000$ 2,100$ Larimer County Partners, Inc. One‐to‐One Mentoring 5,000$ 2,025$ League of Women Voters of Estes Park: Community Recycling Committee Estes Recycles Day & Recycling Education 9,000$ 5,175$ Pet Association of Estes Park Crystal Wille Memorial Spay/Neuter Clinic 7,000$ 2,075$ Estes Park Learning Place Supporting Learning: Financial Assistance for All Ages 10,080$ 2,813$ Estes Park Sister Cities EPSCA Operational Costs 10,000$ 2,500$ Friends of Colorado Avalanche Information Center Friends of CAIC Trailhead Outreach Program 5,526$ 250$ Stanley Home Museum and Education Center History of Tourism in Estes Park Specialized Exhibit & Tour Development 7,880$ 250$ Total 67,986$ 20,000$ ‐$ 2026 Town of Estes Park Community Initiative Funding Total Funding Remaining (out of $20k recommended budget) Package Title One-Time Cost Ongoing Cost NEW POLICE FACILITY - DESIGN AND SURVEY PHASE 300,000$ -$ RADIO COMMUNICATION NEEDS 27,585$ -$ NETWORK EQUIPMENT UPDATES 8,000$ -$ EVENTS FOOD CONCESSIONS REVENUE INCREASE -$ -$ FIRE AND LIFE SAFETY MAINTENANCE AND UPGRADES 50,000$ -$ DIGITAL INFRASTRUCTURE SECURITY UPDATES 40,000$ -$ TOWN BOARD ROOM TECHNOLOGY UPGRADES 5,000$ -$ TOWN CONFERENCE ROOMS TECHNOLOGY UPDATES 5,000$ -$ UPGRADES TO CAMERAS, ACCESS CONTROLS, AND PANIC BUTTONS 40,000$ -$ FLEET RADIO REPLACEMENTS 15,200$ -$ VISITOR CENTER MAIN LOBBY CARPET REPLACEMENT 15,000$ -$ DIGITIZE COMMUNITY DEVELOPMENT RECORDS 30,000$ -$ VISITOR CENTER PUBLIC RESTROOM DOOR REPLACEMENTS 15,000$ -$ TELEPHONE SYSTEM REPLACEMENT 50,000$ -$ 8' SNOW PLOW - EVENTS 8,000$ -$ ADD .5 FTE FOR PARKING & TRANSIT ASSISTANCE IN PEAK SEASON -$ 32,646$ 16' GOOSENECK DUMP TRAILER WITH RAMPS - EVENTS 18,000$ -$ PD VEHICLE FLEET ALIGNMENT (2 NEW VEHICLES)180,000$ -$ EVENTS ARENA SUREFOOT 10 SAND FOOTING 165,000$ -$ BARN STALL MATS 77,000$ -$ FLEET TELEMATICS (FORD PRO)25,920$ -$ STREET SHOP DRAINAGE IMPROVEMENTS 70,000$ -$ ROOFTOP RODEO CONTRACTS -$ 10,209$ Total Included 1,144,705$ 42,855$ EMPLOYEE TRANSITIONAL HOUSING EPHA 50,000$ -$ CONVERT FACILITIES PROJECT MANAGER TO ONGOING (.8 FTE - FACILITIES)-$ 166,242$ CONVERT FACILITIES PROJECT MANAGER TO ONGOING (.1 FTE - TRANSIT)-$ 20,780$ CONVERT FACILITIES PROJECT MANAGER TO ONGOING (.1 FTE - PARKING)-$ 20,780$ AUTOMATED LICENSE PLATE RECOGNITION SYSTEMS 28,700$ -$ CONTRACTED VACUUM EXCAVATION SERVICES 85,000$ -$ TOWN FACILITIES LIFECYCLE IMPROVEMENT (INTERIOR AND EXTERIOR)-$ 30,000$ FLEET SHOP WELDING TENT AND AIR SCRUBBER 17,000$ -$ PROJECT MANAGEMENT SOLUTION -$ 15,000$ RECORDS TECHNICIAN/EVIDENCE CUSTODIAN -$ 88,994$ FLEET DIVISION ASSESSMENT 35,000$ -$ PROFESSIONAL COST ESTIMATING SERVICES FOR CAPITAL PROJECTS 10,000$ -$ TOWN HALL SPACE UTILIZATION STUDY 75,000$ -$ TERM-LIMITED FACILITIES MAINTENANCE WORKER I/II 136,360$ -$ EVENTS DEPARTMENT CONTRACT SERVICES -$ 15,677$ ASPHALT BARN AISLES IN BARNS T,U, AND V 20,000$ -$ EVENTS BEACH COMBER IMPLEMENT 65 20,000$ -$ EVENTS COMPLEX ASPHALT ENTRANCE DRIVE OFF COMMUNITY DRIVE 187,000$ -$ REMODEL TOWN HALL ROOMS 201, 202, 203 500,000$ -$ VACUUM EXCAVATION SERVICES - UTILITY POTHOLING -$ 60,000$ EVENTS COMPLEX OUTDOOR LIGHTING 110,712$ -$ ELM ROAD PROPERTIES OPERATIONAL MASTER PLANNING 15,000$ -$ PUBLIC RESTROOM INSTALL ART PILOT PROGRAM 55,000$ -$ EVENT AND VIP SPACE MAIN ARENA 176,000$ -$ MUSEUM HISTORIC FACILITIES CONDITIONS ASSESSMENT 15,000$ -$ Total Not Included 1,535,772$ 417,473$ 2026 Decision Package Ranking Not Included Included FUND DEPARTMENT DIVISION 204 COMMUNITY REINVESTMENT FUND 54 COMMUNITY REINVESTMENT 204-5400-544 5400 COMMUNITY REINVESTMENT PACKAGES DETAILS - APPROVED TITLE NEW POLICE FACILITY - DESIGN AND SURVEY PHASE TYPE GOAL RANK 1 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 3221 NEW BUILDINGS $300,000 $0 $0 $0 $0 TOTAL $300,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. FOLLOWING COMPLETION OF THE ARCHITECTURAL ASSESSMENT PHASE, THE NEXT STEP TOWARDS A NEW POLICE FACILITY IS MOVING TOWARDS COMPLETION OF CONSTRUCTION DOCUMENTS AND SURVEYS (GEOTECH AND TRAFFIC ENGINEERING). DEPENDING ON BOARD DIRECTION ON TIMING, THESE COSTS COULD BE WRAPPED INTO OR REIMBURSED THROUGH CERTIFICATES OF PARTICIPATION ISSUES FOR THE PROJECT OR VOTER APPROVED BOND FUNDING. BUDGET $1.2 MILLION - CONSTRUCTION DOCS DEVELOPMENT ($300,000 SPEND PRIOR TO ELECTION TO STAY ON TARGET WITH CONSTRUCTION) $50,000 - GEOTECH SURVEYS $65,000 - TRAFFIC ENGINEERING SURVEYS ENSURES ACCURATE COST ESTIMATION BY MINIMIZING UNFORESEEN SITE CONDITIONS OR DESIGN CHANGES; DESIGN OPTIMIZATION - ENSURE THE FACILITY IS FUNCTIONAL, SAFE AND SCALABLE FOR FUTURE NEEDS; REGULATORY COMPLIANCE MEETING ALL APPLICABLE CODES FOR PUBLIC SAFETY BUILDINGS, RISK MITIGATION BY PREVENTING DELAYS OR STRUCTURAL FAILURES DUE TO INADEQUATE SITE ANALYSIS; DEMONSTRATES DUE DILIGENCE AND RESPONSIBLE USE OF TAXPAYER FUNDS. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? NONE SPECIFICALLY IDENTIFIED - THIS WORK COULD HELP SUPPORT FEDERAL OR STATE FUNDING REQUESTS, AND PROVIDE INFORMATION TO SUPPORT AN INFORMED PUBLIC. DEBT WOULD BE ISSUED TO FINANCE THE PROJECT. PROJECT DELAYS CAUSED BY INCOMPLETE DOCUMENTATION; INACCURATE BIDS DUE TO UNKNOWN SITE CONDITIONS; LACK OF CERTAIN STUDIES OR INFORMATION MAY CAUSE COMMUNITY PUSHBACK; LONG TERM ISSUES INCLUDE POTENTIAL STRUCTURAL FAILURE DUE TO POOR SOIL ANALYSIS; INADEQUATE DOCUMENTATION LEADING TO LIABILITY; INCREASED LIFECYCLE COSTS; POTENTIAL LOSS OF EXTERNAL FUNDING FOR WHICH THIS WORK IS A PRE-REQUISITE SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS NONE FUND DEPARTMENT DIVISION 101 GENERAL FUND 21 POLICE 101-2100-421 2100 PATROL PACKAGES DETAILS - APPROVED TITLE RADIO COMMUNICATION NEEDS TYPE GOAL RANK 2 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 3336 COMMUNICATION EQUIPMENT $274,000 $0 $0 $0 $0 TOTAL $274,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. TO MAINTAIN OUR CURRENT CRITICAL COMMUNICATIONS INFRASTRUCTURE FOR THE ESTES PARK POLICE DEPARTMENT. THIS REQUIRES REPLACING BOTH MOBILE AND PACKSET RADIOS THAT ARE END OF SERVICE/END OF LIFE. THE POLICE DEPARTMENT WILL BE ABLE TO MAINTAIN RADIO COMMUNICATIONS INTERNALLY AND WITH OUR REGIONAL PUBLIC SAFETY PARTNERS. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? TOTAL PACKAGE FOR RADIOS IS $274,000. THERE IS STILL APPROXIMATELY $246,415 LEFT OVER IN RESIDUAL FUNDING FROM THE PREVIOUS 1A TAX. THE PREVIOUS VERSION OF THE 1A FUNDING HAD EMERGENCY MANAGEMENT COMPONENTS THAT ALLOWED THIS CRITICAL PROJECT TO BE FUNDED. TRADITIONALLY THIS FUNDING WAS UTILIZED TO SUPPORT RADIO PURCHASES. IF USING REMAINDER OF 1A FUNDS, WOULD NEED ADDITIONAL $27,585. AS RADIOS BREAK OR BECOME OTHERWISE INOPERABLE THEY WILL NOT BE ABLE TO BE REPAIRED. WE WILL NEED TO FIND FUNDING THROUGHOUT THE YEAR TO REPLACE THESE RADIOS ON A CASE BY CASE BASIS. SINCE WE DO NOT HAVE A CACHE OF SPARE RADIONS OFFICERS WILL LOVE COMMUNICATION CAPABILITIES UNTIL A RADIO CAN BE REPLACED. THIS GENERALLY TAKES 6-8 MONTHS PER RADIO. THIS WILL CAUSE A COMMUNICATIONS RESILIENCY ISSUE THAT WILL JEOPARDIZE BOTH PUBLIC AND OFFICER SAFETY. SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS FUND DEPARTMENT DIVISION 625 INFORMATION TECHNOLOGY FUND 25 INFORMATION TECHNOLOGY 625-2500-425 2500 IT OPERATONS PACKAGES DETAILS - APPROVED TITLE NETWORK EQUIPMENT UPDATES TYPE GOAL RANK 3 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 2632 DATA PROCESSING SOFTWARE $8,000 $0 $0 $0 $0 TOTAL $8,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. THIS FUNDING REQUEST SUPPORTS ESSENTIAL NETWORK INFRASTRUCTURE UPGRADES LED BY THE IT DIVISION TO ENSURE THE TOWN?S DIGITAL SYSTEMS REMAIN SECURE, RELIABLE, AND CAPABLE OF MEETING CURRENT AND FUTURE OPERATIONAL DEMANDS. THE TOWN HAS A VARIETY OF NETWORK EQUIPMENT THAT KEEPS EVERYONE CONNECTED, INCLUDING SWITCHES BETWEEN LOCATIONS, WITHIN BUILDINGS, AND VARIOUS WIRELESS EQUIPMENT TO PROVIDE INTERNET TO EMPLOYEES AND THE PUBLIC. THIS ACCOUNT IS USED TO REPLACE BROKEN AND UNSUPPORTED EQUIPMENT AS NEEDED. FUNDING GENERAL NETWORK UPDATES WILL ENHANCE THE TOWN?S DIGITAL INFRASTRUCTURE BY KEEPING USERS CONNECTED TO ESSENTIAL RESOURCES NEEDED TO DO THEIR JOBS. THESE IMPROVEMENTS WILL SUPPORT DATA TRANSMISSION, REDUCE DOWNTIME, AND IMPROVE ACCESS TO SERVICES AND REMOTE WORK CAPABILITIES. OVERALL, THESE UPDATES WILL IMPROVE OPERATIONAL EFFICIENCY, SUPPORT MODERN SERVICE DELIVERY, AND ENSURE THE TOWN REMAINS ADAPTABLE TO EVOLVING TECHNOLOGY NEEDS. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? N/A BY NOT INVESTING IN NETWORK EQUIPMENT UPDATES, THE TOWN?S DIGITAL INFRASTRUCTURE WOULD BE BE LESS RELIABLE DUE TO ITS AGE. THIS CAN LEAD TO SLOWER NETWORK PERFORMANCE AND MORE FREQUENT OUTAGES. AS DEMAND FOR DIGITAL SERVICES AND REMOTE ACCESS GROWS, OUTDATED EQUIPMENT WILL STRUGGLE TO SUPPORT MODERN APPLICATIONS, RESULTING IN REDUCED PRODUCTIVITY, COMMUNICATION DELAYS, AND FRUSTRATION FOR BOTH STAFF AND RESIDENTS. OVER TIME, THE COST OF MAINTAINING OBSOLETE SYSTEMS AND RESPONDING TO FAILURES MAY EXCEED THE INVESTMENT REQUIRED FOR PROACTIVE UPGRADES, ULTIMATELY IMPACTING SERVICE DELIVERY AND OPERATIONAL RESILIENCE. SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS N/A FUND DEPARTMENT DIVISION 101 GENERAL FUND 5500 EVENTS REVENUE 101-5500-3R 00 REVENUE PACKAGES DETAILS - APPROVED TITLE EVENTS FOOD CONCESSIONS REVENUE INCREASE TYPE GOAL RANK 4 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1070 FOOD CONCESSIONS $10,000 $0 $0 $0 $0 TOTAL $10,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. INCREASE FOOD CONCESSION REVENUE BY $10,000 IN 2026. WE RECEIVE 15% OF GROSS RECEIPTS GENERATED FROM SALES ON THE EVENTS COMPLEX AND VISITOR CENTER. HAVE SEEN A STEADY INCREASE IN SALES. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS FUND DEPARTMENT DIVISION 650 FACILITIES 17 FACILITIES 650-1700-417 1700 FACILITIES PACKAGES DETAILS - APPROVED TITLE FIRE AND LIFE SAFETY MAINTENANCE AND UPGRADES TYPE GOAL RANK 5 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 2501 MAINTENANCE CONTRACTS $50,000 $0 $0 $0 $0 TOTAL $50,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. THIS BUDGET PROPOSAL OUTLINES THE NECESSARY EXPENDITURES FOR MAINTAINING, SERVICING, AND UPGRADING FIRE AND LIFE SAFETY EQUIPMENT ACROSS SEVERAL TOWN OF ESTES PARK FACILITIES. THESE MEASURES ENSURE COMPLIANCE WITH FIRE CODES, MAINTAIN INSURANCE STANDARDS, AND MOST IMPORTANTLY, SAFEGUARD OCCUPANTS AND ASSETS. THE WORK INCLUDES FIRE EXTINGUISHER SERVICING, EMERGENCY LIGHTING INSPECTION AND REPAIR, SPRINKLER SYSTEM TESTING AND UPGRADES, AND BATTERY REPLACEMENTS, ACROSS 17 TOWN-OWNED SITES. COMPLIANCE: MANY OF THE SYSTEMS LISTED ARE SUBJECT TO REQUIRED MAINTENANCE UNDER FIRE CODE (NFPA 10, 25, 72). RISK REDUCTION: PREVENTATIVE MAINTENANCE AND TIMELY REPLACEMENT OF EMERGENCY SYSTEMS GREATLY REDUCE LIABILITY AND INCREASE READINESS IN EMERGENCIES. OPERATIONAL READINESS: PROPER LIGHTING AND FUNCTIONAL EXTINGUISHERS ARE CRITICAL TO EMPLOYEE AND PUBLIC SAFETY IN EVERY BUILDING. AVOID COSTLIER REPAIRS: NEGLECTING REGULAR SERVICING CAN LEAD TO LARGER REPAIRS OR FINES IN THE FUTURE. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? NONE REGULATORY NON-COMPLIANCE * VIOLATION OF NFPA STANDARDS (E.G., NFPA 10, 25, 72) AND LOCAL FIRE CODES. * FINES OR PENALTIES FROM THE LOCAL FIRE MARSHAL OR BUILDING INSPECTORS. * POTENTIAL REVOCATION OF OCCUPANCY PERMITS FOR NON-COMPLIANT BUILDINGS. INCREASED LIABILITY AND LEGAL RISK *IF A FIRE OR EMERGENCY OCCURS AND SYSTEMS ARE FOUND NON-FUNCTIONAL (E.G., EXTINGUISHERS NOT CHARGED, EMERGENCY LIGHTS DEAD), THE TOWN MAY BE HELD LIABLE FOR INJURIES, DAMAGES, OR FATALITIES. INSURANCE CLAIMS MAY BE DENIED IF REQUIRED SYSTEMS WERE NOT MAINTAINED, INCREASING OUT-OF- POCKET COST SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS FUND DEPARTMENT DIVISION 625 INFORMATION TECHNOLOGY FUND 25 INFORMATION TECHNOLOGY 625-2500-425 2500 IT OPERATONS PACKAGES DETAILS - APPROVED TITLE DIGITAL INFRASTRUCTURE SECURITY UPDATES TYPE GOAL RANK 6 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 3398 OTHER EQUIPMENT $40,000 $0 $0 $0 $0 TOTAL $40,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. THIS FUNDING REQUEST IS BASED ON THE OF A RECENT THIRD-PARTY IT INFRASTRUCTURE ASSESSMENT, WHICH INCLUDED AN IN-DEPTH SECURITY ANALYSIS. WHILE THE ASSESSMENT IS NOT COMPLETE, THIS REQUEST ALLOWS FOR THE TOWN TO ADDRESS ANY CRITICAL SECURITY VULNERABILITIES AND AREAS FOR IMPROVEMENT IDENTIFIED WITHIN THE TOWN?S DIGITAL ENVIRONMENT. BY IMPLEMENTING THESE RECOMMENDED UPGRADES, THE TOWN CAN PROACTIVELY SAFEGUARD SENSITIVE INFORMATION, REDUCE EXPOSURE TO CYBER THREATS, AND ENSURE COMPLIANCE WITH BEST PRACTICES AND REGULATORY STANDARDS. INVESTING IN THESE IMPROVEMENTS IS ESSENTIAL TO MAINTAINING A SECURE AND RESILIENT INFRASTRUCTURE THAT SUPPORTS UNINTERRUPTED PUBLIC SERVICES AND PROTECTS COMMUNITY TRUST. FUNDING ANY RECOMMENDED INFRASTRUCTURE SECURITY UPDATES IDENTIFIED THROUGH THE IT INFRASTRUCTURE ASSESSMENT WILL STRENGTHEN THE TOWN?S DIGITAL DEFENSES AND REDUCE EXPOSURE TO CYBER THREATS. BY ADDRESSING ANY IDENTIFIED VULNERABILITIES, THE TOWN CAN PROACTIVELY PROTECT SENSITIVE DATA, ENSURE CONTINUITY OF OPERATIONS, AND MAINTAIN PUBLIC TRUST. THESE UPDATES WILL ALSO IMPROVE COMPLIANCE WITH INDUSTRY STANDARDS AND REGULATORY REQUIREMENTS, REDUCE THE RISK OF COSTLY BREACHES OR DOWNTIME, AND POSITION THE TOWN TO RESPOND MORE EFFECTIVELY TO EVOLVING SECURITY CHALLENGES. INVESTING IN THESE IMPROVEMENTS NOW WILL HELP AVOID FUTURE DISRUPTIONS AND SAFEGUARD THE INTEGRITY OF CRITICAL SERVICES. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? THIS MAY SUPPORT PARTICIPATION IN ANY AVAILABLE GRANT FUNDING.IF THE TOWN WERE NOT ABLE TO IDENTIFY FUNDS FOR INFRASTRUCTURE SECURITY UPDATES IDENTIFIED IN THE THIRD-PARTY IT INFRASTRUCTURE ASSESSMENT COULD LEAVE THE TOWN VULNERABLE TO A RANGE OF CYBERSECURITY THREATS AND OPERATIONAL RISKS. WITHOUT ADDRESSING OUTDATED SYSTEMS, WEAK ACCESS CONTROLS, AND OTHER IDENTIFIED VULNERABILITIES, THE LIKELIHOOD OF DATA BREACHES, SERVICE DISRUPTIONS, AND UNAUTHORIZED ACCESS INCREASES. THESE RISKS COULD COMPROMISE SENSITIVE INFORMATION, DISRUPT PUBLIC SERVICES, AND RESULT IN COSTLY RECOVERY EFFORTS OR LEGAL LIABILITIES. ADDITIONALLY, RELIANCE ON OUTDATED SECURITY MEASURES MAY HINDER COMPLIANCE WITH INDUSTRY STANDARDS AND ERODE PUBLIC TRUST IN THE TOWN?S ABILITY TO SAFEGUARD ITS DIGITAL INFRASTRUCTURE. SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS FUND DEPARTMENT DIVISION 625 INFORMATION TECHNOLOGY FUND 25 INFORMATION TECHNOLOGY 625-2500-425 2500 IT OPERATONS PACKAGES DETAILS - APPROVED TITLE TOWN BOARD ROOM TECHNOLOGY UPGRADES TYPE GOAL RANK 7 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 3398 OTHER EQUIPMENT $5,000 $0 $0 $0 $0 TOTAL $5,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. THIS FUNDING REQUEST IS TO CONTINUE EFFORTS TO MODERNIZE THE TOWN BOARD ROOM'S TECHNOLOGICAL INFRASTRUCTURE TO BETTER SUPPORT PUBLIC MEETINGS, PRESENTATIONS, AND HYBRID PARTICIPATION. UPGRADING AUDIO-VISUAL EQUIPMENT, DISPLAY SYSTEMS, AND CONNECTIVITY TOOLS WILL ENSURE CLEARER COMMUNICATION, MORE RELIABLE STREAMING AND RECORDING CAPABILITIES, AND AN IMPROVED EXPERIENCE FOR BOTH IN-PERSON AND REMOTE ATTENDEES. THESE ENHANCEMENTS WILL HELP FOSTER TRANSPARENCY, ACCESSIBILITY, AND CIVIC ENGAGEMENT BY MAKING IT EASIER FOR COMMUNITY MEMBERS TO FOLLOW DISCUSSIONS AND PARTICIPATE IN LOCAL GOVERNMENT PROCESSES. THE INTENTION IS TO CONTINUOUSLY BUILD ON TECHNOLOGICAL IMPROVEMENTS - THE MOST RECENT OF WHICH ARE BEING COMPLETED IN 2025 TO IMPROVE THE TECHNOLOGICAL STABILITY OF BOARD ROOM EQUIPMENT AND DEVICES. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS FUND DEPARTMENT DIVISION 625 INFORMATION TECHNOLOGY FUND 25 INFORMATION TECHNOLOGY 625-2500-425 2500 IT OPERATONS PACKAGES DETAILS - APPROVED TITLE TOWN CONFERENCE ROOMS TECHNOLOGY UPDATES TYPE CAPACITY EXPANSIONS GOAL GOVERNMENTAL SERVICES AND INTERNAL SUPPORT RANK 8 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 3398 OTHER EQUIPMENT $5,000 $0 $0 $0 $0 TOTAL $5,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. THIS FUNDING REQUEST SEEKS TO MODERNIZE THE TOWN'S CONFERENCE ROOMS WITH UPDATED TECHNOLOGY AND MEDIA CAPABILITIES TO SUPPORT MORE EFFECTIVE COMMUNICATION, COLLABORATION, AND PUBLIC SERVICE DELIVERY. UPGRADES COULD INCLUDE IMPROVED AUDIO-VISUAL SYSTEMS, VIDEO CONFERENCING TOOLS, AND USER-FRIENDLY INTERFACES THAT ENABLE SEAMLESS HYBRID MEETINGS, PRESENTATIONS, AND STAFF COORDINATION. THESE ENHANCEMENTS ARE ESSENTIAL TO MEET THE GROWING DEMAND FOR FLEXIBLE, ACCESSIBLE, AND EFFICIENT WORKSPACES THAT SUPPORT BOTH INTERNAL OPERATIONS AND EXTERNAL ENGAGEMENT WITH RESIDENTS, PARTNERS, AND STAKEHOLDERS. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS FUND DEPARTMENT DIVISION 625 INFORMATION TECHNOLOGY FUND 25 INFORMATION TECHNOLOGY 625-2500-425 2500 IT OPERATONS PACKAGES DETAILS - APPROVED TITLE UPGRADES TO CAMERAS, ACCESS CONTROLS, AND PANIC BUTTONS TYPE CAPACITY EXPANSIONS GOAL GOVERNMENTAL SERVICES AND INTERNAL SUPPORT RANK 9 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 3398 OTHER EQUIPMENT $40,000 $0 $0 $0 $0 TOTAL $40,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. THE TOWN HAS IMPLEMENTED A NEW CAMERA CONTROL SYSTEM, GENETEC, THAT CAN ALSO BE USED FOR ACCESS CONTROLS, PANIC BUTTONS, ETC. AS AN ITERATION OF THAT EFFORT, IT IS SEEKING FUNDING TO ENHANCE THE SAFETY AND SECURITY OF ITS PROPERTIES AND FACILITIES THROUGH THE STRATEGIC UPGRADE AND EXPANSION OF SURVEILLANCE CAMERAS, ACCESS CONTROL SYSTEMS, AND PANIC BUTTONS. THESE IMPROVEMENTS ARE ESSENTIAL TO ENSURE THE PROTECTION OF TOWN STAFF, RESIDENTS, AND VISITORS, WHILE ALSO SAFEGUARDING PUBLIC ASSETS. UPGRADED SURVEILLANCE WILL PROVIDE BETTER COVERAGE AND HIGHER-QUALITY FOOTAGE FOR INCIDENT RESPONSE AND DETERRENCE. ENHANCED ACCESS CONTROLS WILL HELP MANAGE AND MONITOR ENTRY TO SENSITIVE AREAS, REDUCING THE RISK OF UNAUTHORIZED ACCESS - AS WELL AS EFFECTIVELY MANAGE THE OPENING AND CLOSING OF PUBLIC RESTROOMS. THE INSTALLATION OF PANIC BUTTONS WILL ENABLE IMMEDIATE EMERGENCY RESPONSE, IMPROVING OVERALL PREPAREDNESS AND ENSURING A SAFER ENVIRONMENT ACROSS ALL TOWN- OPERATED LOCATIONS. ENHANCING THE TOWN'S SURVEILLANCE CAMERAS, ACCESS CONTROL SYSTEMS, AND PANIC BUTTONS WILL SIGNIFICANTLY IMPROVE THE SAFETY, SECURITY, AND OPERATIONAL EFFICIENCY OF TOWN FACILITIES. CURRENTLY, THE TOWN OPERATES MULTIPLE ACCESS CONTROL SYSTEMS, SOME OF WHICH ARE OUTDATED OR NON-FUNCTIONAL, LEADING TO INEFFICIENCIES AND SECURITY VULNERABILITIES. CONSOLIDATING THESE SYSTEMS INTO A UNIFIED PLATFORM WILL STREAMLINE ACCESS MANAGEMENT AND ENSURE CONSISTENT PROTECTION ACROSS ALL BUILDINGS. ADDITIONALLY, SEVERAL KEY LOCATIONS LACK ADEQUATE CAMERA COVERAGE, LIMITING OUR ABILITY TO MONITOR AND RESPOND TO INCIDENTS EFFECTIVELY. STAFF HAVE ALSO EXPRESSED THE NEED FOR PANIC BUTTONS IN TOWN HALL AND OTHER FACILITIES INTEGRATING THESE WITH THE SURVEILLANCE SYSTEM WOULD PROVIDE A FASTER, MORE COORDINATED EMERGENCY RESPONSE, ENHANCING THE OVERALL SAFETY OF TOWN EMPLOYEES AND VISITORS. THIS FUNDING WILL ADDRESS THESE CRITICAL GAPS AND SUPPORT A MORE SECURE AND RESPONSIVE MUNICIPAL ENVIRONMENT. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? INVESTING IN ENHANCED SURVEILLANCE CAMERAS, UNIFIED ACCESS CONTROL SYSTEMS, AND INTEGRATED PANIC BUTTONS ACROSS TOWN PROPERTIES AND FACILITIES WILL NOT ONLY IMPROVE SAFETY BUT ALSO CONTRIBUTE TO LONG-TERM REVENUE ENHANCEMENTS. A MORE SECURE ENVIRONMENT REDUCES THE RISK OF THEFT, VANDALISM, AND LIABILITY CLAIMS LOWERING INSURANCE PREMIUMS AND MINIMIZING COSTLY DISRUPTIONS TO TOWN OPERATIONS. STREAMLINED ACCESS CONTROL CAN ALSO REDUCE ADMINISTRATIVE OVERHEAD AND IMPROVE OPERATIONAL EFFICIENCY, FREEING UP RESOURCES FOR OTHER REVENUE-GENERATING ACTIVITIES. ADDITIONALLY, IMPROVED MONITORING CAPABILITIES CAN SUPPORT BETTER FACILITY MANAGEMENT AND EVENT OVERSIGHT, POTENTIALLY ENABLING EXPANDED USE OF TOWN SPACES FOR RENTALS, PROGRAMS, AND COMMUNITY EVENTS. THESE UPGRADES REPRESENT A PROACTIVE INVESTMENT IN BOTH PUBLIC SAFETY AND THE TOWN'S FINANCIAL SUSTAINABILITY. NOT FUNDING THE ENHANCEMENT OF THE TOWNS SURVEILLANCE CAMERAS, ACCESS CONTROL SYSTEMS, AND PANIC BUTTONS WOULD LEAVE CRITICAL VULNERABILITIES UNADDRESSED, POTENTIALLY COMPROMISING THE SAFETY OF TOWN STAFF, RESIDENTS, AND PUBLIC ASSETS. OUTDATED OR NON- FUNCTIONAL ACCESS SYSTEMS INCREASE THE RISK OF UNAUTHORIZED ENTRY, WHILE INADEQUATE CAMERA COVERAGE LIMITS THE TOWN'S ABILITY TO DETER AND RESPOND TO INCIDENTS SUCH AS VANDALISM, THEFT, OR EMERGENCIES. THE ABSENCE OF PANIC BUTTONS IN KEY FACILITIES ALSO DELAYS EMERGENCY RESPONSE, PUTTING PERSONNEL AT GREATER RISK DURING CRITICAL SITUATIONS. ADDITIONALLY, MAINTAINING MULTIPLE INCOMPATIBLE SYSTEMS RESULTS IN INEFFICIENCIES AND HIGHER MAINTENANCE COSTS OVER TIME. WITHOUT THESE UPGRADES, THE TOWN MAY FACE INCREASED LIABILITY EXPOSURE, REDUCED PUBLIC TRUST, AND MISSED OPPORTUNITIES TO IMPROVE OPERATIONAL EFFICIENCY AND COST SAVINGS. SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS NONE FUND DEPARTMENT DIVISION 612 FLEET MAINTENANCE FUND 43 FLEET MAINTENANCE 612-4300-610 4300 FLEET MAINTENANCE PACKAGES DETAILS - APPROVED TITLE FLEET RADIO REPLACEMENTS TYPE GOAL RANK 10 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 2504 VEHICLE EQUIPMENT $15,200 $0 $0 $0 $0 TOTAL $15,200 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. THIS REQUEST IS TO REPLACE EMERGENCY COMMUNICATION RADIOS FOR THE FLEET DIVISION THAT ARE NO LONGER SERVICED OR WILL BE OUT OF SERVICE IN DECEMBER 2025. THE RADIOS ARE CRITICAL TO ENSURE OPERATIONAL READINESS, ADDRESS EQUIPMENT OBSOLESCENCE, IMPROVE SAFETY AND COMPLIANCE, AND MAXIMIZE COST EFFICIENCY IN THE LONG RUN. THIS REQUEST IS BASED ON THE VENDOR TERMINATING SERVICE AND IS PART OF A LARGER TOWN PROJECT ASSOCIATED WITH RESULTING RADIO REPLACEMENTS. * ENHANCES SAFETY AND SECURITY THROUGH RELIABLE COMMUNICATION IN COORDINATING EMERGENCY RESPONSES * OPERATIONAL CONTINUITY ENSURING THE RADIOS ARE REPLACED BEFORE THEY FAIL ESPECIALLY DURING CRITICAL INCIDENTS OR NATIONAL DISASTERS * COST SAVINGS OVER TIME - OLDER RADIOS THAT ARE NO LONGER SERVICED CAN BE EXPENSIVE TO MAINTAIN OR REPAIR; INVESTING IN MODERN EQUIPMENT REDUCES LONG TERM MAINTENANCE COSTS AND AVOIDS EMERGENCY REPLACEMENT EXPENSES * INTEROPERABILITY WITH MODERN SYSTEMS ENSURING SEAMLESS COORDINATION WITH OTHER DEPARTMENTS, AGENCIES, AND EMERGENCY SERVICES * IMPROVED EFFICIENCY AND PERFORMANCE - MODERN RADIOS TYPICALLY OFFER CLEARER AUDIO, LONGER BATTERY LIFE, AND BETTER RANGE WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? NONE - GRANT OPPORTUNITIES ARE UNKNOWN * COMPROMISED EMERGENCY RESPONSE - DELAYED OR FAILED COMMUNICATION DURING EMERGENCIES CAN RESULT IN SLOWER RESPONSE TIMES, MISCOMMUNICATION, AND INCREASED RISK TO PUBLIC AND PERSONNEL SAFETY * LOSS OF COMMUNICATION CAPABILITY - RADIOS THAT ARE NO LONGER SERVICES MAY FAIL UNEXPECTEDLY, BE INCOMPATIBLE WITH UPDATED SYSTEMS, AND LACK TECHNICAL SUPPORT OR REPLACEMENT PARTS * INCREASED LONG TERM COSTS - EMERGENCY REPLACEMENTS ARE OFTEN MORE EXPENSIVE THAN PLANNED UPGRADES; MAINTENANCE COSTS FOR OBSOLETE EQUIPMENT TEND TO RISE SHARPLY, AND THERE MAY BE NO WARRANTY OR SUPPORT LEADING TO FREQUENT BREAKDOWNS * INCOMPATIBILITY WITHIN AND EXTERNAL TO TOWN DEPARTMENTS AND AGENCIES * OPERATIONAL INEFFICIENCIES - STAFF MAY NEED TO RELY ON WORKAROUND LIKE CELL PHONES WHICH ARE SLOWER, LESS SECURE, AND NOT ALWAYS RELIABLE IN REMOTE OR DISASTER AFFECTED AREAS. SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS NONE FUND DEPARTMENT DIVISION 650 FACILITIES 17 FACILITIES 650-1700-417 1700 FACILITIES PACKAGES DETAILS - APPROVED TITLE VISITOR CENTER MAIN LOBBY CARPET REPLACEMENT TYPE GOAL RANK 11 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 2502 BUILDINGS $15,000 $0 $0 $0 $0 TOTAL $15,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. THIS FUNDING REQUEST IS TO REPLACE THE VISITOR CENTER'S ORIGINAL CARPET IN THE MAIN LOBBY AND RESTROOM AREA (19-YEARS-OLD) WHICH SERVES AS THE PRIMARY POINT OF ENTRY AND HOSTS APPROXIMATELY 300,000 GUESTS ANNUALLY. THE EXISTING CARPET HAS SIGNIFICANTLY DETERIORATED DUE TO DECADES OF HEAVY FOOT TRAFFIC, RESULTING IN VISIBLE WEAR. UPGRADING THE FLOORING WILL NOT ONLY ENHANCE THE OVERALL APPEARANCE AND PROFESSIONALISM OF THE FACILITY, BUT ALSO IMPROVE VISITOR SAFETY, ACCESSIBILITY, AND COMFORT. THIS INVESTMENT IS ESSENTIAL TO MAINTAINING A WELCOMING AND WELL-MAINTAINED ENVIRONMENT THAT REFLECTS THE HIGH STANDARDS OF SERVICE AND HOSPITALITY EXPECTED AT SUCH A HIGH-VOLUME PUBLIC VENUE. REPLACING THE 19-YEAR-OLD CARPET IN THE MAIN LOBBY OF THE VISITOR CENTER WILL DELIVER MULTIPLE BENEFITS THAT DIRECTLY SUPPORT THE FACILITY?S MISSION AND VISITOR EXPERIENCE. AS THE FIRST IMPRESSION FOR OVER 300,000 GUESTS ANNUALLY, THE LOBBY AND RESTROOM VESTIBULE PLAY A CRITICAL ROLE IN SETTING THE TONE FOR THEIR VISIT. NEW FLOORING WILL ENHANCE THE AESTHETIC APPEAL AND PROFESSIONALISM OF THE SPACE, CONTRIBUTING TO A MORE WELCOMING AND MEMORABLE ENVIRONMENT. ADDITIONALLY, MODERN FLOORING MATERIALS OFFER IMPROVED DURABILITY, STAIN RESISTANCE, AND SAFETY FEATURES, REDUCING MAINTENANCE COSTS AND MINIMIZING TRIP HAZARDS. THIS UPGRADE WILL ALSO SUPPORT ACCESSIBILITY STANDARDS AND DEMONSTRATE A COMMITMENT TO MAINTAINING HIGH-QUALITY PUBLIC SPACES THAT REFLECT THE VALUE PLACED ON VISITOR COMFORT AND SAFETY. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? NONE KEEPING THE CURRENT 19-YEAR-OLD CARPET IN THE MAIN LOBBY OF THE VISITOR CENTER COULD LEAD TO SEVERAL NEGATIVE CONSEQUENCES. WITH OVER 300,000 VISITORS ANNUALLY, THE WORN AND DETERIORATING CARPET PRESENTS INCREASING SAFETY RISKS, INCLUDING TRIPPING HAZARDS AND REDUCED TRACTION, PARTICULARLY FOR INDIVIDUALS WITH MOBILITY CHALLENGES. CONTINUED USE OF THE OUTDATED FLOORING ALSO DETRACTS FROM THE OVERALL APPEARANCE AND PROFESSIONALISM OF THE FACILITY, POTENTIALLY DIMINISHING THE PUBLIC?S PERCEPTION OF THE CENTER AND ITS COMMITMENT TO QUALITY. WITHOUT TIMELY REPLACEMENT, THE CONDITION WILL CONTINUE TO DEGRADE, ULTIMATELY REQUIRING MORE COSTLY EMERGENCY REPAIRS OR TEMPORARY CLOSURES THAT DISRUPT VISITOR ACCESS AND SERVICES. SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS FUND DEPARTMENT DIVISION 101 GENERAL FUND 14 TOWN CLERK OFFICE 101-1400-414 1400 TOWN CLERK OFFICE PACKAGES DETAILS - APPROVED TITLE DIGITIZE COMMUNITY DEVELOPMENT RECORDS TYPE GOAL RANK 12 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1101 SUPERVISORS $0 $0 $0 $0 $0 2298 OTHER $30,000 $0 $0 $0 $0 TOTAL $30,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. FUNDING TO BEGIN THE DIGITIZATION OF COMMUNITY DEVELOPMENT PLANNING AND ZONING RECORDS PER 7.C.1 OF THE STRATEGIC PLAN. TO ASSIST WITH BUILDING OUT PROPERTY RECORDS AND PROVIDE RECORDS TO STAFF AND FOR OPEN RECORDS REQUEST. THE DIGITIZATION OF RECORDS WOULD FURTHER ELIMINATE THE STORAGE OF PAPER RECORDS WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? NONE.RECORDS WOULD REMAIN PAPER BASED SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS NONE. FUND DEPARTMENT DIVISION 650 FACILITIES 17 FACILITIES 650-1700-417 1700 FACILITIES PACKAGES DETAILS - APPROVED TITLE VISITOR CENTER PUBLIC RESTROOM DOOR REPLACEMENTS TYPE GOAL RANK 13 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 2502 BUILDINGS $15,000 $0 $0 $0 $0 TOTAL $15,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. THIS BUDGET DECISION PACKAGE REQUESTS FUNDING FOR THE REPLACEMENT OF TWO DETERIORATED RESTROOM DOORS AT THE VISITOR CENTER. THESE DOORS HAVE REACHED THE END OF THEIR SERVICE LIFE AND ARE NO LONGER IN COMPLIANCE WITH CURRENT ACCESSIBILITY STANDARDS, SECURITY EXPECTATIONS, AND VISITOR SAFETY GUIDELINES. SAFETY AND SECURITY: THE CURRENT DOORS POSE SAFETY HAZARDS DUE TO WORN HINGES AND FAULTY DOOR FRAMES. ADA COMPLIANCE: THE EXISTING DOORS DO NOT MEET CURRENT ACCESSIBILITY STANDARDS, WHICH COULD EXPOSE THE FACILITY TO LIABILITY. VISITOR EXPERIENCE: AS A FRONTLINE PUBLIC FACILITY, MAINTAINING CLEAN, FUNCTIONAL, AND WELCOMING AMENITIES IS CRITICAL TO PUBLIC PERCEPTION AND SATISFACTION. MAINTENANCE COSTS: CONTINUED REPAIRS ARE PROVING TO BE LESS COST-EFFECTIVE THAN FULL REPLACEMENT. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? NONE INCREASE THE RISK OF INJURY OR INCIDENT DUE TO DOOR MALFUNCTION. EXPOSE THE FACILITY TO POTENTIAL ADA NON-COMPLIANCE COMPLAINTS. CONTINUE TO NEGATIVELY IMPACT VISITOR SATISFACTION AND PUBLIC IMAGE. LEAD TO INCREASED MAINTENANCE COSTS FOR OUTDATED INFRASTRUCTURE. SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS FUND DEPARTMENT DIVISION 625 INFORMATION TECHNOLOGY FUND 25 INFORMATION TECHNOLOGY 625-2500-425 2500 IT OPERATONS PACKAGES DETAILS - APPROVED TITLE TELEPHONE SYSTEM REPLACEMENT TYPE GOAL RANK 14 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 3336 COMMUNICATION EQUIPMENT $50,000 $0 $0 $0 $0 TOTAL $50,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. THE PURPOSE OF THIS FUNDING REQUEST IS TO REPLACE THE TOWN ORGANIZATION'S OUTDATED AND INCREASINGLY UNRELIABLE TELEPHONE SYSTEM. THE CURRENT INFRASTRUCTURE SUFFERS FROM FREQUENT CALL DROPS, POOR CONNECTIONS, AND LACKS INTEGRATION WITH MODERN COMMUNICATION TOOLS, WHICH HAMPERS BOTH INTERNAL COORDINATION AND PUBLIC SERVICE DELIVERY. TRANSITIONING TO A SOFT PHONE SYSTEM - WHERE CALLS ARE MANAGED THROUGH COMPUTERS AND MOBILE DEVICES - PRESENTS A TIMELY OPPORTUNITY TO MODERNIZE THE TOWN'S COMMUNICATIONS. THIS SHIFT ENHANCES FLEXIBILITY, ALLOWING STAFF TO REMAIN CONNECTED WHETHER IN THE OFFICE OR WORKING REMOTELY. INVESTING IN THIS UPGRADE WILL SIGNIFICANTLY IMPROVE OPERATIONAL EFFICIENCY AND ENSURE MORE RESPONSIVE SERVICE TO OUR COMMUNITY. FUNDING THE REPLACEMENT OF THE TOWN ORGANIZATION'S CURRENT TELEPHONE SYSTEM OFFERS A STRATEGIC OPPORTUNITY TO RESOLVE PERSISTENT COMMUNICATION CHALLENGES WHILE MODERNIZING OUR INFRASTRUCTURE. THE EXISTING SYSTEM IS PLAGUED BY FREQUENT TECHNICAL ISSUES, INCLUDING DROPPED CALLS, POOR CONNECTIONS, AND LIMITED SCALABILITY, WHICH HINDER STAFF PRODUCTIVITY AND DELAY RESPONSES TO RESIDENTS. BY TRANSITIONING TO A SOFT PHONE SOLUTION - WHERE CALLS ARE MANAGED THROUGH INTERNET-CONNECTED DEVICES - SIGNIFICANT ENHANCEMENTS CAN BE MADE IN THE AREAS OF COMMUNICATION FLEXIBILITY, AND SUPPORTING REMOTE AND HYBRID WORK ENVIRONMENTS. THIS UPGRADE WILL NOT ONLY STREAMLINE OPERATIONS BUT ALSO IMPROVE SERVICE DELIVERY TO THE PUBLIC, MAKING IT A FORWARD-THINKING INVESTMENT IN THE TOWN'S EFFICIENCY AND RESILIENCE. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? NONE NOT FUNDING THE REPLACEMENT OF THE TOWN ORGANIZATION'S CURRENT TELEPHONE SYSTEM WOULD RESULT IN CONTINUED OPERATIONAL INEFFICIENCIES AND GROWING COMMUNICATION CHALLENGES. THE EXISTING SYSTEM IS OUTDATED, PRONE TO DROPPED CALLS AND POOR CONNECTIONS, AND LACKS THE FLEXIBILITY NEEDED TO SUPPORT MODERN WORKFLOWS, INCLUDING REMOTE AND HYBRID WORK ARRANGEMENTS. WITHOUT TRANSITIONING TO A SOFT PHONE SOLUTION, THE TOWN MISSES THE OPPORTUNITY TO ADOPT A MORE RELIABLE, SCALABLE COMMUNICATION PLATFORM THAT CAN ADAPT TO FUTURE NEEDS. DELAYING THIS INVESTMENT COULD LEAD TO HIGHER LONG-TERM COSTS AND DIMINISHED PUBLIC TRUST IN THE TOWN'S ABILITY TO DELIVER TIMELY AND EFFECTIVE SERVICES. SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS NONE FUND DEPARTMENT DIVISION 101 GENERAL FUND 55 COMMUNITY SERVICES 101-5500-455 5500 COMMUNITY SERVICES PACKAGES DETAILS - APPROVED TITLE 8' SNOW PLOW - EVENTS TYPE GOAL RANK 15 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 3498 OTHER MACHINERY/EQUIPMENT $8,000 $0 $0 $0 $0 TOTAL $8,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. 8' SNOW PLOW FOR USE AT THE EVENTS COMPLEX -REDUCE OR ELIMINATE THE NEED FOR PUBLIC WORKS TO ASSIST WITH SNOW REMOVAL ON THE FAIRGROUNDS PARKING LOTS, SIDEWALKS AND ROADWAYS. -ALLOW FOR MORE EFFICIENT SNOW REMOVAL (CURRENTLY RUN SMALL PLOWS ON UTV AND SKID STEER) -ALLOW FOR CONTINUED PLOWING THROUGH THE EVENT WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? -WITHOUT IMPROVEMENT THE EVENTS DEPARTMENT WILL CONTINUE TO RELY ON THE ASSISTANCE OF PUBLIC WORKS TO CLEAR SNOW DURING EVENTS POSSIBLY LEADING TO UNSAFE CONDITIONS DURING EVENTS AT THE EVENTS CENTER COMPLEX, AS PUBLIC WORKS PRIORITIZES PUBLIC ROADWAYS. SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS FUND DEPARTMENT DIVISION 256 PARKING SERVICES FUND 56 PARKING AND TRANSIT SVCS 256-5690-569 5690 PARKING SERVICES PACKAGES DETAILS - APPROVED TITLE ADD .5 FTE FOR PARKING AND TRANSIT ASSISTANCE IN PEAK SEASON TYPE GOAL RANK 16 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1102 REGULAR STAFF $32,646 $0 $0 $0 $0 TOTAL $0 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. ADD ASSISTANCE TO PARKING AND TRANSIT MANAGER TO COMPLETE TASKS AND ENSURE A TWO DAY WEEKEND. PARKING AND TRANSIT MANAGER WILL BE ABLE TO BETTER FOCUS ON OPERATIONS AND FINANCIAL PRIORITIES DURING PEAK SEASON. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? INCREASED OVERSIGHT OF PARKING AND TRANSIT CONTRACTS/CONTRACTORS DURING PEAK SEASON. CONTINUED BURN OUT OF THE PARKING AND TRANSIT MANAGER, WORKING 60+ HOURS PER WEEK WITH SPLIT DAYS OFF, IF ANY, DURING WEEK. SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS SEASONAL PARKING & TRANSIT SUPPORT TECHNICIAN. ASSUMING $22-$24/HR FOR 40 HRS/WEEK FOR 25 WEEKS (23X40X25) $23,000 + BENEFIT LOAD FUND DEPARTMENT DIVISION 101 GENERAL FUND 55 COMMUNITY SERVICES 101-5500-455 5500 COMMUNITY SERVICES PACKAGES DETAILS - APPROVED TITLE 16' GOOSENECK DUMP TRAILER WITH RAMPS - EVENTS TYPE GOAL RANK 17 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 3498 OTHER MACHINERY/EQUIPMENT $18,000 $0 $0 $0 $0 TOTAL $18,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. 16' GOOSENECK DUMP TRAILER WITH RAMPS FOR HAULING MANURE, THE SKID STEER, MATERIALS FOR EARTHWORK PROJECTS, TRASH AND EQUIPMENT. -IMPROVED EFFICIENCY FOR HAULING MANURE FROM BARN CHUTES TO LARGE STORAGE AREA -WOULD SAVE 2 WALKING TRIPS FROM MANURE BINS TO SHOP AND BACK. TYPICALLY, WE PAY SOMEONE FROM A DIFFERENT DEPARTMENT OVERTIME TO DO THIS. -ALLOW FOR THE SKID STEER TO BE HAULED TO/FROM FAIRGROUNDS TO EVENTS AT BOND PARK TO IMPROVE EFFICIENCY OF SETTING UP ALCOHOL FENCING. -ALLOW FOR MATERIALS TO BE MOVED AROUND THE FAIRGROUNDS FOR EARTHWORK PROJECTS. -COULD BE USED AS TRASH RECEPTACLE FOR EVENTS AT BOND PARK, FREEING UP A VEHICLE FOR OPERATIONS. -IMPROVED EFFICIENCY OF LOAD-INS AT BOND PARK. -WE CURRENTLY RENT A TRAILER WHEN RENTING LARGER EQUIPMENT. -IF THE SKID STEER NEEDS TO BE MOVED OFF PROPERTY IT IS DRIVEN ON THE ROAD (POTENTIALLY UNSAFE AS THE SKID STEER DOES NOT KEEP UP WITH TRAFFIC AND REQUIRES A FOLLOW VEHICLE WITH STROBES AND CAUTION LIGHTS) OR A TRAILER IS BORROWED FROM A DIFFERENT DEPARTMENT WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? EVENT OPERATIONS WILL NEED TO CONTINUE BORROWING TRAILERS FROM OTHER DEPARTMENTS, CAUSING DELAYS IN OPERATIONS IF TRAILERS ARE UNAVAILABLE. -ADDED COSTS FOR RENTING EQUIPMENT WHEN A TRAILER IS NEEDED FOR HAULING WILL CONTINUE -LOSS OF VEHICLE DURING EVENTS AT BOND PARK FOR TRASH SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS FUND DEPARTMENT DIVISION 204 COMMUNITY REINVESTMENT FUND 54 COMMUNITY REINVESTMENT 204-5400-544 5400 COMMUNITY REINVESTMENT PACKAGES DETAILS - APPROVED TITLE PD VEHICLE FLEET ALIGNMENT (2 NEW VEHICLES)TYPE CAPACITY EXPANSIONS GOAL PUBLIC SAFETY, HEALTH AND ENVIRONMENT RANK 18 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 3441 AUTOMOBILES $180,000 $0 $0 $0 $0 TOTAL $180,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. TO EXPAND THE PD VEHICLE FLEET TO HAVE ENOUGH PATROL VEHICLES FOR EACH OFFICER.THE POLICE DEPARTMENT IS STRUCTURED WITH THE VISION THAT THERE ARE ENOUGH VEHICLES FOR EACH POLICE OFFICER. THIS IS PART OF THE CULTURE OF THE AGENCY AND IS ALSO AN ASPECT TO THE CURRENT SUCCESSFUL RECRUITING AND OFFICER RETENTION STRATEGIES. UNDER THE CURRENT ADMINISTRATION THE PD VEHICLE FLEET HAS BENEFITTED FROM THE RENEWED INSPECTIONS AND ACCOUNTABILITY OF THESE VEHICLES FROM EACH OFFICER. THIS HAS INCREASED THE OVERALL OPERATIONAL READINESS OF OUR DEPARTMENT WHILE CONTRIBUTING TO CORE COMPETENCIES. IT HAS ALSO ENSURED ALL VEHICLES ARE PROPERLY EQUIPPED, MAINTAINED AND ALWAYS IN SERVICE FOR PUBLIC SAFETY NEEDS. FUNDING THIS PROPOSAL WILL ASSURE WE CAN MAINTAIN THIS PROGRESS. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? THERE ARE NO REVENUE ENHANCEMENTS; HOWEVER, THERE WILL BE FUTURE COSTS ASSOCIATED WITH VEHICLE PURCHASES OF $11,250 PER VEHICLE FOR REPLACEMENT FUND. ADDITIONAL FUEL AND MAINTENANCE COST WILL BE $3,376 PER VEHICLE IF ADDED. FAILING TO FUND THIS WILL RESULT IN NUMEROUS NEGATIVE IMPACTS. THESE INCLUDE LACK OF PUBLIC SAFETY RESOURCES AND RESILIENCY DURING NATURAL DISASTERS AND OTHER TIMES OF CRISIS. IT ALSO LEAVES US WITHOUT CAPABILITIES DURING THE EVENTS THAT REQUIRE 100% PD PARTICIPATION. THESE EVENTS INCLUDE THE ROOFTOP RODEO PARADE, 4TH OF JULY AND "CATCH THE GLOW". IF NOT FUNDED, 4 OFFICERS WILL NEED TO SHARE 2 VEHICLES. THIS WILL RESULT IN INCREASED WEAR AND TEAR. ADDITIONALLY, INDIVIDUALLY ASSIGNED VEHICLES ALLOW SUPERVISORS TO EASILY HOLD OFFICERS RESPONSIBLE FOR THE UPKEEP AND READINESS OF EACH VEHICLE. THERE IS ADDITIONAL ACCOUNTABILITY WHICH RESULTS IN BETTER MAINTAINED VEHICLES IN BETTER POSITION. FAILURE TO FUND THIS REQUEST WILL RESULT IN DECREASED OPERATIONAL READINESS, DECREASED ACCOUNTABILITY AND DECREASED EMPLOYEE SATISFACTION. SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS FUND DEPARTMENT DIVISION 204 COMMUNITY REINVESTMENT FUND 54 COMMUNITY REINVESTMENT 204-5400-544 5400 COMMUNITY REINVESTMENT PACKAGES DETAILS - APPROVED TITLE EVENTS ARENA SUREFOOT 10 SAND FOOTING TYPE GOAL RANK 19 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 3113 LAND IMPROVEMENTS $165,000 $0 $0 $0 $0 TOTAL $165,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. SEE CIP PACKAGE WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS FUND DEPARTMENT DIVISION 204 COMMUNITY REINVESTMENT FUND 54 COMMUNITY REINVESTMENT 204-5400-544 5400 COMMUNITY REINVESTMENT PACKAGES DETAILS - APPROVED TITLE BARN STALL MATS TYPE GOAL RANK 20 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 3398 OTHER EQUIPMENT $77,000 $0 $0 $0 $0 TOTAL $77,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. SEE CIP PACKAGE WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS FUND DEPARTMENT DIVISION 612 FLEET MAINTENANCE FUND 43 FLEET MAINTENANCE 612-4300-610 4300 FLEET MAINTENANCE PACKAGES DETAILS - APPROVED TITLE FLEET TELEMATICS (FORD PRO)TYPE CAPACITY EXPANSIONS GOAL GOVERNMENTAL SERVICES AND INTERNAL SUPPORT RANK 21 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1101 SUPERVISORS $25,920 $0 $0 $0 $0 TOTAL $25,920 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. TO ENHANCE OPERATIONAL EFFICIENCY, SAFETY, AND DATA-DRIVEN DECISION-MAKING ACROSS THE TOWN'S FLEET, THIS IS A FUNDING REQUEST FOR THE IMPLEMENTATION OF A COMPREHENSIVE TELEMATICS SYSTEM. THIS TECHNOLOGY WILL PROVIDE REAL-TIME INSIGHTS INTO USAGE PATTERNS AND MAINTENANCE NEEDS, ENABLING PROACTIVE MANAGEMENT AND OPTIMIZATION OF FLEET RESOURCES. BY IMPLEMENTING THIS ACROSS A CURRENT FLEET OF 120 ASSETS (110 ON-HIGHWAY VEHICLES AND 10 PIECES OF HEAVY EQUIPMENT), IT IS EXPECTED TO MINIMIZE DOWNTIME, AND MAXIMIZE DATA INFLUENCED DECISION MAKING AND ACCOUNTABILITY GENERATING LONG-TERM COST SAVINGS AND SUPPORT THE TOWN'S COMMITMENT TO SERVICE EXCELLENCE. INVESTING IN A FLEETWIDE TELEMATICS SYSTEM WILL DELIVER MEASURABLE BENEFITS ACROSS MULTIPLE OPERATIONAL AREAS. BY ENABLING REAL-TIME DIAGNOSTICS, THE SYSTEM WILL MAXIMIZE VEHICLE UTILIZATION, REDUCE MAINTENANCE COSTS, AND EXTEND ASSET LIFE THROUGH PROACTIVE SERVICE ALERTS. ADDITIONALLY, THE DATA COLLECTED WILL SUPPORT MORE INFORMED DECISION-MAKING, STREAMLINE REPORTING, AND HELP IDENTIFY OPPORTUNITIES FOR CONTINUOUS IMPROVEMENT. OVERALL, THE SYSTEM WILL CONTRIBUTE TO GREATER EFFICIENCY, TRANSPARENCY, AND COST-EFFECTIVENESS IN FLEET MANAGEMENT. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? GENERALLY, NATIONWIDE STATISTICS PERTAINING TO THE IMPLEMENTATION OF A TELEMATICS PROGRAM WITHIN AN ORGANIZATIONS FLEET IDENTIFY THAT THEY CAN OFTEN REALIZE THE FOLLOWING SAVINGS: * MAINTENANCE COST REDUCTION OF 10-20% DUE TO PREDICTIVE MAINTENANCE AND REAL-TIME DIAGNOSTICS * THERE ARE ALSO REDUCTIONS IN THE RANGE OF 5%-40% DEPENDING ON WHAT COMPONENTS THE TOWN IMPLEMENTS (IDLING, LOWER REPAIR COSTS). CONTINUATION OF THE TOWN'S FLEET MANAGEMENT WITHOUT A TELEMATICS SYSTEM WILL LIMIT THE TOWN'S ABILITY TO EFFECTIVELY MANAGE AND OPTIMIZE VEHICLE OPERATIONS, RESULTING IN CONTINUED INEFFICIENCIES, HIGHER LONG-TERM COSTS AND DECISION MAKING THAT IS NOT DATA INFLUENCED. WITHOUT REAL-TIME DATA, THE TOWN RISKS INCREASED FUEL CONSUMPTION, UNPLANNED MAINTENANCE, AND REDUCED ASSET LIFESPAN DUE TO REACTIVE SERVICING. THE LACK OF CENTRALIZED REPORTING AND ANALYTICS WILL HINDER STRATEGIC PLANNING AND TRANSPARENCY, MAKING IT MORE DIFFICULT TO IDENTIFY PERFORMANCE GAPS OR JUSTIFY FUTURE INVESTMENTS. SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS NONE FUND DEPARTMENT DIVISION 101 GENERAL FUND 31 STREETS AND HIGHWAYS 101-3100-431 3100 STREETS OPERATONS PACKAGES DETAILS - APPROVED TITLE STREET SHOP DRAINAGE IMPROVEMENTS TYPE GOAL RANK 22 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 3551 STREETS $70,000 $0 $0 $0 $0 TOTAL $70,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. IMPROVE DRAINAGE OF THE ASPHALT PARKING SOUTH OF THE STREET MAINTENANCE SHOP IN ORDER TO REDUCE ICY CONDITIONS DURING INCLEMENT WEATHER. THIS WORK WILL IMPROVE DRAINAGE CONDITIONS THAT REDUCE ICE ACCUMULATION DURING INCLEMENT WEATHER. THIS WORK WILL UTILIZE STREET CREWS REMOVING PORTIONS OF ASPHALT, SAW CUTTING ASPHALT, INSTALLING DRAINAGE LINES AND ADDING DRAINAGE INLETS TO HELP REDUCE ACCUMULATION OF ICE ON THE ASPHALT SURFACE DURING INCLEMENT WEATHER. THIS REQUEST WILL COVER THE COST OF MATERIALS TO BE INSTALLED AND CONTRACTED ASPHALT PAVING TO RESTORE THE ASPHALT SURFACE AFTER ALL THE DRAINAGE IMPROVEMENTS ARE INSTALLED BY STREET CREWS. THIS WILL IMPROVE SAFETY AND ACCESSIBILITY TO THE STREET SHOP DURING INCLEMENT WEATHER. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? NO NEW REVENUE IS ASSOCIATED WITH THIS REQUEST.STAFF AND EQUIPMENT WILL HAVE DIFFICULTY ACCESSING THE STREET SHOP. THE REDUCTION OF ICE BUILDUP WILL REDUCE HAZARDOUS CONDITIONS FOR STAFF AND VEHICLES/EQUIPMENT WHO ARE TRYING TO ENTER AND EXIT THE VEHICLE STORAGE BAYS ALONG THE SOUTH SIDE OF THE STREET SHOP. SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS NO NEW STAFF POSITIONS ARE ASSOCIATED WITH THIS REQUEST. FUND DEPARTMENT DIVISION 101 GENERAL FUND 55 COMMUNITY SERVICES 101-5500-455 5500 COMMUNITY SERVICES PACKAGES DETAILS - APPROVED TITLE ROOFTOP RODEO CONTRACTS TYPE GOAL RANK 23 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 2918 RODEO $10,209 $0 $0 $0 $0 TOTAL $10,209 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. INCREASE THE LINE ITEM USED FOR RODEO BY $10,209 TO COVER ANNUAL CONTRACT INCREASES IN PERSONNEL AND INCREASED HOTEL PRICES. (STOCK CONTRACTOR, ANNOUNCER, SOUND, CLOWN, ANNOUNCER, VIDEO BOARD AND PHOTOGRAPHER). WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS FUND DEPARTMENT DIVISION 101 GENERAL FUND 18 HUMAN RESOURCES 101-1800-418 1800 HUMAN RESOURCES PACKAGES DETAILS - CUT TITLE EMPLOYEE TRANSITIONAL HOUSING EPHA TYPE GOAL RANK 24 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 2501 MAINTENANCE CONTRACTS $50,000 $0 $0 $0 $0 TOTAL $50,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. TRANSITIONAL AND SHORT-TERM HOUSING OPPORTUNITIES FOR TOWN OF ESTES PARK EMPLOYEES HAVE BEEN HIGHLIGHTED AS A CRITICAL HR AND STAFFING NEED. IN 2024, THE TOWN LEASED HOUSING FROM INDIVIDUAL PRIVATE LANDLORDS THROUGHOUT THE ESTES VALLEY. MASTER-LEASING THESE UNITS ALLOWED FOR NEW HIRES TO HAVE HOUSING WHILE THEY SOUGHT OUT LONG-TERM HOUSING, AND PROVIDED SHORT-TERM HOUSING FOR SEASONAL EMPLOYEES. THE ORGANIZATIONAL HOUSING PLAN WAS FINALIZED IN 2023 AND UPDATED IN 2024. ONE OF THE RECOMMENDATIONS FOR HOW TO PROCEED WITH TRANSITIONAL AND SHORT-TERM HOUSING NEEDS WAS TO LEASE WITH ESTES PARK HOUSING AUTHORITY TO STREAMLINE PROCESSES, AND RELIEVE FACILITIES FROM MANAGING THESE PROPERTIES AND HR FROM THE ADMINISTRATIVE WORKLOAD. STREAMLINE HOUSING OPERATIONS; REDUCES ADMINISTRATIVE BURDEN, IMPROVES HOUSING STABILITY, DIVERSIFIES HOUSING STOCK; PROMOTES LONG-TERM SUSTAINABILITY; FACILITATES WORKFORCE RETENTION; AND SUPPORT CRITICAL STAFFING NEEDS. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? PAYROLL DEDUCTIONS FOR EMPLOYEE RENTAL PAYMENTS.WITHOUT RELIABLE TRANSITIONAL HOUSING, THE TOWN MAY STRUGGLE TO RECRUIT NEW STAFF, ESPECIALLY THOSE RELOCATING TO THE AREA. SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS FUND DEPARTMENT DIVISION 650 FACILITIES 17 FACILITIES 650-1700-417 1700 FACILITIES PACKAGES DETAILS - CUT TITLE CONVERT FACILITIES PROJECT MANAGER TO ONGOING (.8 FTE - FACILITIES)TYPE CAPACITY EXPANSIONS GOAL GOVERNMENTAL SERVICES AND INTERNAL SUPPORT RANK 25 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1101 SUPERVISORS $166,242 $0 $0 $0 $0 TOTAL $166,242 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. CURRENTLY, THE POSITION OF PROJECT MANAGER IN INTERNAL SERVICES/ PUBLIC WORKS IS FUNDED ON A TERM LIMITED BASIS. DUE TO THE VALUE THAT THE PROJECT MANAGER POSITION BRINGS TO THE TOWN, THE PROPOSAL IS INTENDED TO CONVERT THE TERM LIMITED POSITION FUNDING INTO ON-GOING. THE COST IS REFLECTS THE FULLY LOADED TP210 AT MAX RATE IN THE PAY SCALE, WITH .80 FACILITIES; .10 TRANSIT; AND .10 PARKING SERVICE FUND. THE MAJOR BENEFITS TO THIS REQUEST INCLUDE: (1) JOB STABILITY - MAKING THE ROLE MORE ATTRACTIVE TO HIGH-QUALITY AND INCUMBENT CANDIDATES; (2) RETENTION - HELPS RETAIN EXPERIENCED PM'S, REDUCING THE COSTS AND DISRUPTIONS ASSOCIATED WITH FREQUENT HIRING AND ONBOARDING; (3) KNOWLEDGE RETENTION; (4) PROJECT CONTINUITY; (5) LONG TERM PLANNING: AN ONGOING PM CAN CONTRIBUTE TO STRATEGIC PLANNING AND ALIGN PROJECTS WITH LONG-TERM ORGANIZATIONAL GOALS; (6) THE POSITION HAS BEEN EXTREMELY IMPACTFUL IN HELPING COMPLETE DELAYED PROJECTS AND EXECUTING TIMELY PROJECTS; (7) THE PM POSITION HAS BEEN AND IS EXTREMELY HELPFUL IN ITERATING THE FACILITIES RELATED PROCESSES WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? NONE IDENTIFIED (1) TURNOVER RISK OF SKILLED PMS; (2) RECRUITMENT DIFFICULTIES WHEN POSITION IS VACANT; (3) KNOWLEDGE DRAIN; (4) DISRUPTION IN PROJECT CONTINUITY; (5) SHORT TERM FOCUS ON IMMEDIATE DELIVERABLES RATHER THAN LONG TERM IMPROVEMENTS; (6) LIMITED ORGANIZATIONAL INTEGRATION INTO STRATEGIC PLANNING OR CROSS DEPARTMENTAL INITIATIVES; (7) ADVERSE IMPACTS ON STAKEHOLDER CONFIDENCE AND COMMUNICATIONS; (8) REDUCTION IN OUTCOMES AND IMPROVED PROCESSES SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS 1 FTE - WHICH WOULD FREE UP ONE TIME FUNDING THAT CURRENTLY SUPPORTS THE POSITION FUND DEPARTMENT DIVISION 101 GENERAL FUND 256 PARKING AND TRANSIT SVCS PACKAGES DETAILS - CUT TITLE CONVERT FACILITIES PROJECT MANAGER TO ONGOING (.1 FTE - TRANSIT)TYPE CAPACITY EXPANSIONS GOAL GOVERNMENTAL SERVICES AND INTERNAL SUPPORT RANK 26 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1101 SUPERVISORS $20,780 $0 $0 $0 $0 TOTAL $20,780 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. SEE FACILITIES DECISION PACKAGE. THIS IS .10 FTE OF PROJECT MANAGER CONVERSION FROM TERM- LIMITED TO ONGOING. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS FUND DEPARTMENT DIVISION 256 PARKING SERVICES FUND 256 PARKING AND TRANSIT SVCS PACKAGES DETAILS - CUT TITLE CONVERT FACILITIES PROJECT MANAGER TO ONGOING (.1 FTE - PARKING)TYPE CAPACITY EXPANSIONS GOAL GOVERNMENTAL SERVICES AND INTERNAL SUPPORT RANK 27 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1101 SUPERVISORS $20,780 $0 $0 $0 $0 TOTAL $20,780 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. SEE FACILITIES DECISION PACKAGE. THIS IS .10 FTE OF PROJECT MANAGER CONVERSION OF TERM- LIMITED TO ONGOING. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS TITLE TYPE GOAL RANK 28 WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? THERE ARE NO REVENUE ENHANCEMENTS AS THIS TOOL IS DESIGNED FOR PUBLIC SAFETY AND CRIME PREVENTION.MORE EFFICIENTLY, THEREBY KEEPING THE COMMUNITY AND OUR VISITORS SAFE. FLOCK SAFETY IS A TOOL USED AS A FORCE MULTIPLIER, HELPING TO MAXIMIZE POLICE RESOURCES AND ADDRESSING PUBLIC SAFETY ISSUES IN A MORE EFFICIENT AND EFFECTIVE MANNER. ALPRS PROVIDE A BLANKET OF COVERAGE IN AND AROUND THE ESTES PARK AREA, ALLOWING LAW ENFORCEMENT TO ADDRESS VEHICLES AND PEOPLE ENGAGED IN CRIMINAL ACTIVITY IN A SWIFT AND DECISIVE MANNER, THEREBY INCREASING PUBLIC SAFETY AND REDUCING ADDRESS CRIME RELATED ISSUES COMING INTO ESTES PARK. SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS $0 COMMENTS TO SECURE FUNDING TO ACQUIRE LICENSE PLATE RECOGNITION SOFTWARE AND HARDWARE HOSTED BY FLOCK SAFETY, TO BE UTILIZED WITHIN THE ESTES PARK POLICE DEPARTMENT (EPPD)APPREHENSION OF SUSPECTS INVOLVED IN CRIMINAL ACTIVITY. THE SPECIFIC REQUEST IS FOR EIGHT (8) CAMERAS AT SIGNIFICANT ACCESS POINTS IN AND OUT OF ESTES PARK: US HIGHWAY 36 AT MALL ROAD (2 CAMERAS); US HIGHWAY 34 AT MALL ROAD (2 CAMERAS); AND SOUTH SAINT VRAIN & FISH CREEK (2 CAMERAS). THESE THREE LOCATIONS WILL COMPRISE OF TWO (2) FLOCK CAMERAS, CAPTURING THE INGRESS AND EGRESS OF VEHICLES WITHIN THE TOWN LIMITS OF ESTES PARK. THE INSTALLATION AND USE OF ALPR CAMERAS ENHANCES THE CAPABILITIES OF THE POLICE DEPARTMENT, MAKING THE COMMUNITY SAFER WHILE MAXIMIZING THE EFFICIENCY OF POLICE OPERATIONS. SIGNIFICANT BENEFITS TO THE COMMUNITY INCLUDE: 1) ENHANCE CRIME DETECTION AND PREVENTION- IDENTIFICATION OF STOLEN VEHICLES AND VEHICLES USED IN THE COMMISSION OF CRIMES, IN REAL TIME. THIS HELPS TO DETER CRIMINAL ACTIVITY AND WORKS TO HELP LAW ENFORCEMENT APPREHEND SUSPECTS IN AN EFFICIENT AND ROBUST MANNER. 2) INCREASED PATROL EFFICIENCY- ALPR CAMERAS FUNCTION AS AN EXTRA SET OF EYES, PERMITTING POLICE RESOURCES TO FOCUS ON OTHER TASKS WHILE THE SYSTEM SCANS AND CHECK LICENSE PLATE AGAINST DATABASES OF STOLEN VEHICLES, WANTED FUGITIVES, AND OTHER ALERTS, SUCH AS SILVER ALERTS, AMBER ALERTS, ETC. THESE ABILITIES ALLOW PATROL OPERATIONS TO BE MORE PRODUCTIVE AND EFFECTIVE. 3) OBJECTIVE EVIDENCE COLLECTION- ALPR SYSTEMS PROVIDE OBJECTIVE, ACTIONABLE EVIDENCE THAT CAN BE USED IN CRIMINAL INVESTIGATIONS. UNLIKE EYEWITNESS TESTIMONY, WHICH CAN SOMETIMES BE INACCURATE, LICENSE PLATE DATA IS PRECISE AND DEPENDABLE. 4) RESOURCE OPTIMIZATION- AS AN AUTOMATED SYSTEM, ALPR?S ENABLES THE OPTIMIZATION OVERALL EFFICIENCY OF POLICE RESOURCE ALLOCATION. RESOURCES CAN BE DEPLOYED MORE STRATEGICALLY, FOCUSING ON AREAS AND TASKS REQUIRING INDIVIDUAL INTERNATION AS CAMERA CAN MANAGE ROUTINE, 24/7 ENFORCEMENT AGENCIES THROUGHOUT THE STATE, THEREBY INCREASING OUR ABILITY TO KEEP THE COMMUNITY OF ESTES PARK SAFE, WHILE MAXIMIZING RESOURCE ALLOCATION AND ADDRESSING CRIME IN REAL TIME. TOTAL $28,700 $24,000 $24,000 $24,000 FY 2030 3336 COMMUNICATION EQUIPMENT $28,700 $24,000 $24,000 $24,000 $0 LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 AUTOMATED LICENSE PLATE RECOGNITION (ALPR) SYSTEMS SERVICE EXPANSIONS RESOURCES REQUESTED FUND DEPARTMENT DIVISION 101 GENERAL FUND 21 POLICE 101-2100-421 2100 PATROL FUNDING FOR THIS INITIATIVE WILL BE CONSIDERED IN CONJUNCTION WTIH TOWN BOARD DISCUSSION OF FLOCK. FUND DEPARTMENT DIVISION 101 GENERAL FUND 31 STREETS AND HIGHWAYS 101-3175-431 3175 STORMWATER MAINTENANCE PACKAGES DETAILS - CUT TITLE CONTRACTED VACUUM EXCAVATION SERVICES TYPE GOAL RANK 29 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 2501 MAINTENANCE CONTRACTS $85,000 $0 $0 $0 $0 TOTAL $85,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. HIRE A CONTRACTOR TO PROVIDE VACUUM EXCAVATION SERVICES TO REMOVE ACCUMULATED SEDIMENT FROM STORMWATER CULVERTS, INLETS, MANHOLES, AND ROADSIDE DITCHES. THE NEEDS ASSESSMENT IDENTIFIED APPROXIMATELY 150 INLETS AND CULVERTS IN ESTES PARK THAT IN NEED OF DEFERRED MAINTENANCE TO REMOVE ACCUMULATED SEDIMENT. TIMELY ACCESS TO VACUUM EXCAVATION SERVICES EXPEDITES MAINTENANCE RESPONSIVENESS WHICH IS PARTICULARLY IMPORTANT AFTER HIGH INTENSITY RAINFALL EVENTS AND FLOOD EVENTS. COMPLETING THIS DEFERRED MAINTENANCE WORK REDUCES THE INFRASTRUCTURE DAMAGE RISK ASSOCIATED WITH PLUGGED STORMWATER DITCHES, PIPES AND INLETS. WHEN THE STORMWATER COLLECTION NETWORK IS PLUGGED, STORMWATER ERODES AND DAMAGES THE PAVEMENT EDGES AND DEPOSITS SEDIMENT ON THE ROADWAYS. SEDIMENT ACCUMULATION OF ROADWAY JEOPARDIZES MOTORIST SAFETY AND INCREASES STREET SWEEPING COSTS. TIMELY REMOVAL, PARTICULARLY AFTER HEAVY RAINFALL OR FLOODING EVENTS, IMPROVE THE RESILIENCE AND LONGEVITY OF THE THE TOWN'S ROADWAYS. THIS CONTRACTED SERVICE CAN ALSO DELIVER POTHOLING SERVICES TO VERIFY LOCATIONS OF BURIED UTILITIES DURING THE DESIGN PHASE OF TRANSPORTATION AND STORMWATER PROJECTS. ADDITIONALLY, VACUUM EXCAVATION ELIMINATES THE NEED FOR MAINTENANCE WORKERS TO ENTER CONFINED SPACES (MANHOLES AND INLETS) TO REMOVE ACCUMULATED SEDIMENT AND DEBRIS AND BENEFITS MOTORISTS ON THE ROADWAY BY MINIMIZING THE TIME REQUIRED AND THE AMOUNT OF HEAVY EQUIPMENT NEEDED TO PERFORM THESE MAINTENANCE TASKS. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? HIRING THIS SERVICE AVOIDS THE PURCHASE OF $630,000 VAC TRUCK OR AN ANNUAL $145,000 LEASE FOR THE EQUIPMENT. HIRING OUT THE WORK DELIVERS BOTH EQUIPMENT AND LABOR TO PERFORM THIS SERVICE. INCREASED PAVEMENT DAMAGE OCCURS WHEN THE STORMWATER CONVEYANCE SYSTEM IS PLUGGED. STORMWATER FLOODING OF ROADWAYS DUE TO PLUGGED STORMWATER INFRASTRUCTURE INCREASES THE RISK OF ACCIDENTS AND DEPOSITS SEDIMENT THAT REQUIRES RECURRING STREET SWEEPING RESPONSES FROM THE TOWN. TRADITIONAL SEDIMENT REMOVAL USING BACKHOES AND DUMP TRUCKS CREATES A MORE IMPACTFUL DISRUPTION TO ROADWAY TRAFFIC AND REQUIRES MORE TIME COMPARED TO UTILIZING VACUUM EXCAVATION METHODS. SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS NO NEW STAFF POSITIONS ARE ASSOCIATED WITH THIS REQUEST. FUND DEPARTMENT DIVISION 650 FACILITIES 17 FACILITIES 650-1700-417 1700 FACILITIES PACKAGES DETAILS - CUT TITLE TOWN FACILITIES LIFECYCLE IMPROVEMENT (INTERIOR AND EXTERIOR) TYPE GOAL RANK 30 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 2502 BUILDINGS $30,000 $0 $0 $0 $0 TOTAL $30,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. THIS FUNDING REQUEST SUPPORTS SCHEDULED LIFECYCLE IMPROVEMENTS TO BOTH THE INTERIOR AND EXTERIOR OF TOWN-OWNED FACILITIES, BASED ON AN ESTABLISHED MAINTENANCE AND REPLACEMENT CYCLE. THESE IMPROVEMENTS ARE ESSENTIAL TO PRESERVING THE FUNCTIONALITY, SAFETY, AND APPEARANCE OF PUBLIC BUILDINGS, ENSURING THEY CONTINUE TO MEET OPERATIONAL NEEDS AND COMMUNITY EXPECTATIONS. BY PROACTIVELY ADDRESSING AGING INFRASTRUCTURE?SUCH AS FLOORING, PAINT, AND EXTERIOR FINISHES?THE TOWN CAN AVOID COSTLY EMERGENCY REPAIRS, EXTEND THE USEFUL LIFE OF ASSETS, AND MAINTAIN A CONSISTENT STANDARD OF CARE ACROSS ALL FACILITIES. INVESTING IN THESE PLANNED UPGRADES REFLECTS A RESPONSIBLE STEWARDSHIP OF PUBLIC RESOURCES AND SUPPORTS A SAFE, EFFICIENT, AND WELCOMING ENVIRONMENT FOR STAFF, RESIDENTS, AND VISITORS ALIKE. FUNDING LIFECYCLE IMPROVEMENTS FOR TOWN-OWNED FACILITIES?BOTH INTERIOR AND EXTERIOR? ENSURES THAT PUBLIC BUILDINGS REMAIN SAFE, FUNCTIONAL, AND VISUALLY APPEALING OVER TIME. BY ADHERING TO AN IDENTIFIED MAINTENANCE AND REPLACEMENT CYCLE, THE TOWN CAN PROACTIVELY ADDRESS WEAR AND AGING INFRASTRUCTURE BEFORE ISSUES BECOME DISRUPTIVE OR COSTLY. THESE PLANNED UPGRADES HELP EXTEND THE LIFESPAN OF KEY BUILDING COMPONENTS, REDUCE LONG-TERM REPAIR EXPENSES, AND SUPPORT ENERGY EFFICIENCY THROUGH MODERN MATERIALS AND SYSTEMS. ADDITIONALLY, REGULAR IMPROVEMENTS DEMONSTRATE A COMMITMENT TO RESPONSIBLE ASSET MANAGEMENT AND PROVIDE RESIDENTS, STAFF, AND VISITORS WITH CLEAN, ACCESSIBLE, AND WELL- MAINTAINED SPACES THAT REFLECT COMMUNITY PRIDE AND HIGH STANDARDS OF SERVICE. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? NONE - THERE MAY BE SOME GRANT PROGRAMS AVAILABLE TO SUPPORT SUSTAINABLE OR ENERGY RELATED IMPROVEMENTS WITHOUT FUNDING IN PLACE FOR SCHEDULED LIFECYCLE IMPROVEMENTS TO TOWN-OWNED FACILITIES, THE TOWN RISKS A GRADUAL DECLINE IN THE CONDITION, SAFETY, AND USABILITY OF ITS PUBLIC BUILDINGS. DELAYING OR DEFERRING NECESSARY UPGRADES?SUCH AS INTERIOR FINISHES, ROOFING, MECHANICAL SYSTEMS, AND EXTERIOR MAINTENANCE?CAN LEAD TO MORE FREQUENT BREAKDOWNS, HIGHER EMERGENCY REPAIR COSTS, AND DISRUPTIONS TO ESSENTIAL SERVICES. OVER TIME, THIS NEGLECT MAY RESULT IN REDUCED ENERGY EFFICIENCY, NON-COMPLIANCE WITH SAFETY OR ACCESSIBILITY STANDARDS, AND A DIMINISHED EXPERIENCE FOR STAFF, RESIDENTS, AND VISITORS. IN ADDITION, NOT ESTABLISHING AND FOLLOWING A MAINTENANCE CYCLE UNDERMINES RESPONSIBLE ASSET MANAGEMENT AND CAN ERODE PUBLIC TRUST IN THE TOWN?S ABILITY TO CARE FOR ITS INFRASTRUCTURE AND STEWARD TAXPAYER RESOURCES EFFECTIVELY. SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS NONE FUND DEPARTMENT DIVISION 612 FLEET MAINTENANCE FUND 43 FLEET MAINTENANCE 612-4300-610 4300 FLEET MAINTENANCE PACKAGES DETAILS - CUT TITLE FLEET SHOP WELDING TENT AND AIR SCRUBBER TYPE GOAL RANK 31 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 2502 BUILDINGS $17,000 $0 $0 $0 $0 TOTAL $17,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. INSTALL A WELDING TENT AND INDUSTRIAL GRADE AIR SCRUBBER IN THE TOWN'S FLEET MAINTENANCE SHOP. CURRENTLY, THE WELDING IS DONE IN ONE OF THE OPEN BAYS WITH INADEQUATE ISOLATION AND VENTILATION. THIS PROPOSAL WOULD ISOLATE THE WELDING OPERATIONS TO MINIMIZE THE SPREAD OF SPARKS, FUMES AND DEBRIS; IMPROVE INDOOR AIR QUALITY BY CAPTURING AND FILTERING HAZARDOUS WELDING FUMES AND PARTICULATES. FLEET EMPLOYEES HAVE EXPRESSED THEIR CONCERNS WITH THE SAFETY AND HEALTH IMPACTS OF THE CURRENT CONFIGURATION OF THE WELDING BAY. THE TOTAL COST RANGE IS UP TO $17000. IF POSSIBLE, BASED ON THE NEED FOR THIS AND THE STAFF REQUEST FOR THIS, IT WOULD BE GREAT TO BE ABLE TO USE CIP SWEPT FUNDS TO PURCHASE THIS EQUIPMENT IN 2025 IF POSSIBLE. COST TENT - $3,000 - $5,000 INDUSTRIAL AIR SCRUBBER - $7,000 - $10,000 INSTALL & SETUP - $2,000 TOTAL - $12,000 - $17,000 (FINAL COSTS MAY VARY) WELDING PRODUCES TOXIC FUMES THAT POSE SERIOUS HEALTH RISKS TO WORKERS - AN AIR SCRUBBER CAN SIGNIFICANTLY REDUCE AIRBORNE CONTAMINANTS, PROTECTING MECHANICS FROM LONG TERM RESPIRATORY ISSUES. THIS CAN ALSO PREVENT FIRES FROM SPARKS AND HOT SLAG. WILL IMPROVE WORKFLOW AND REDUCE DOWNTIME AND REDUCE THE RELEASE OF POLLUTANTS. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? REDUCTION IN SICK TIME, MEDICAL CLAIMS AND LIABILITY AND IMPROVED EMPLOYEE MORALE HEALTH RISKS TO MECHANICS; RISK OF FIRE; UNSAFE WORKING CONDITIONS CAN LEAD TO LOW MORALE, HIGH TURNOVER AND RECRUITMENT CHALLENGES SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS NONE STAFF WILL ASK THE BOARD TO ADDRESS THIS IN 2025 WITH FLEET FUND BALANCE FOR SAFETY REASONS. FUND DEPARTMENT DIVISION 101 GENERAL FUND 13 TOWN ADMINSTRATORS OFFICE 101-1300-413 1300 TOWN ADMINISTRATORS OFFICE PACKAGES DETAILS - CUT TITLE PROJECT MANAGEMENT SOLUTION TYPE GOAL RANK 32 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 2705 MEMBER DUES/SUBSCRIPTIONS $15,000 $0 $0 $0 $0 TOTAL $15,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. ASANA SUBSCRIPTION FEES FOR 30 LICENSES AT $300 PER PERSON ANNUALLY PLUS A ONE-TIME $6,000 ONBOARDING COST. ASANA IS A PROJECT MANAGEMENT SOFTWARE THAT WILL ALLOW FOR MORE ENHANCED COLLABORATION ACROSS DEPARTMENTS FOR ENGAGEMENT COORDINATION AND CONSOLIDATION OF MULTIPLE TRACKING PROCESSES. ONE PROGRAM TO COORDINATE WITH INTERNAL AND EXTERNAL STAKEHOLDERS ON MANY PROJECTS AND INITIATIVES. STAFF TIME SPENT IN SETTING UP NEW PROCESSES, TRACKING, FOLLOWING UP, GENERAL COORDINATION WILL BE REDUCED AND PROCESSES WILL BE BETTER STREAMLINED. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? THE ONE TIME ONBOARDING COST MAKES THIS COSTLY FOR THE FIRST YEAR. SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS FUND DEPARTMENT DIVISION 101 GENERAL FUND 21 POLICE 101-2175-421 2175 COMMUNITY SERVICES PACKAGES DETAILS - CUT TITLE RECORDS TECHNICIAN/EVIDENCE CUSTODIAN TYPE GOAL RANK 33 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1102 REGULAR STAFF $88,994 $108,478 $0 $0 $0 TOTAL $88,994 $108,478 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. TO ADD A FULL-TIME RECORDS TECHNICIAN/EVIDENCE CUSTODIAN. TP150 CURRENTLY, DETECTIVES MANAGE ALL EVIDENCE COLLECTED. WE ARE REQUESTING A FULL-TIME CIVILIAN EMPLOYEE TO MANAGE THE STORAGE AND DISPOSITION OF EVIDENCE. THIS INDIVIDUAL WOULD SPLIT THEIR TIME BETWEEN SERVING AS A RECORDS TECHNICIAN AND EVIDENCE CUSTODIAN. THIS NEW POSITION WOULD INCREASE OUR EFFICIENCY IN MAINTAINING RECORDS, PROCESSING REQUESTS, AND REDACTING VIDEOS AND REPORTS. ADDITIONALLY, CIVILIAN OVERSIGHT OF OUR EVIDENCE MANAGEMENT WOULD ENHANCE PUBLIC PERCEPTION AND TRUST IN OUR AGENCY. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? THE CURRENT LIMITED-TERM RECORDS TECHNICIAN POSITION HAS A SALARY OF $19,484 PER YEAR. THE ESTIMATED COST FOR THE NEW POSITION IS ~ $108,478. BY USING THE CURRENT LIMITED-TERM POSITION'S PAY TO HELP FUND THE NEW POSITION, AN ADDITIONAL ~$88,994 WILL BE NEEDED TO FUND THIS POSITION IN 2026. FAILURE TO FUND THIS REQUEST COULD LEAD TO POTENTIAL LAWSUITS AND THE LOSS OF CRIMINAL CASES DUE TO IMPROPER EVIDENCE AND RECORDS MAINTENANCE, PROCESSING, AND DISPOSITION. THE CURRENT WORKLOAD IS TOO EXTENSIVE FOR A SINGLE RECORDS TECHNICIAN TO MANAGE EFFECTIVELY. THE MANDATORY USE OF BODY WORN CAMERAS (BWC) DURING ALL POLICE CONTACTS HAS GENERATED A SIGNIFICANT VOLUME OF EVIDENCE THAT REQUIRES METICULOUS MAINTENANCE AND REDACTION WHEN REQUESTED BY THE PUBLIC AND COURTS. TO MAINTAIN INTEGRITY AND PUBLIC PERCEPTION OF OUR LAW ENFORCEMENT AGENCY, IT'S VITAL THAT WE IMPLEMENT PROPER CHECKS AND BALANCES. WE CAN ACHIEVE UNQUESTIONABLE INTEGRITY BY UTILIZING A CIVILIAN EMPLOYEE ASSIGNED HALFTIME TO EVIDENCE STORAGE, MAINTENANCE, AND DISPOSAL. IN 2023, EXPERTS FROM THE LARIMER COUNTY SHERIFF?S OFFICE EVALUATED OUR PROCESS AND RECOMMENDED IMPROVEMENTS. ONE KEY RECOMMENDATION WAS THE NEED FOR A NON-OFFICER EVIDENCE CUSTODIAN. SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS FUND DEPARTMENT DIVISION 612 FLEET MAINTENANCE FUND 43 FLEET MAINTENANCE 612-4300-610 4300 FLEET MAINTENANCE PACKAGES DETAILS - CUT TITLE FLEET DIVISION ASSESSMENT TYPE GOAL RANK 34 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 2298 OTHER $35,000 $0 $0 $0 $0 TOTAL $35,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. UTILIZE A THIRD-PARTY CONSULTANT TO PROVIDE AN OBJECTIVE OVERVIEW OF THE EFFECTIVENESS OF FLEET OPERATIONS, POLICIES AND PERFORMANCE. THE ASSESSMENT WOULD ASSESS VEHICLE CONDITION, UTILIZATION AND LIFECYCLE TO OPTIMIZE REPLACEMENT SCHEDULES; IDENTIFY WAYS TO OPTIMIZE FLEET MAINTENANCE, FUEL USAGE AND VEHICLE/ EQUIPMENT DEPLOYMENT; MAXIMIZE COMPLIANCE TO ANY APPLICABLE SAFETY, ENVIRONMENTAL AND REGULATORY STANDARDS; AND SUPPORT DATA DRIVEN DECISIONS FOR BUDGETING, STAFFING, AND CAPITAL INVESTMENT - THEREBY POSITIVELY IMPACTING THE FLEET ALLOCATIONS PAID BY DEPARTMENTS. COST OPTIMIZATION - IDENTIFIES FLEET COMPONENTS THAT MAY BE UNDERUTILIZED OR REDUNDANT, REDUCING MAINTENANCE AND INSURANCE COSTS; ENHANCES PREVENTIVE MAINTENANCE STRATEGIES, REDUCING BREAKDOWNS AND DOWN TIME; FUEL EFFICIENCY THROUGH RECOMMENDED RIGHT SIZING AND FUEL SOURCE OF THE FLEET; LIFECYCLE OPTIMIZATION - ALIGNS REPLACEMENT CYCLES WITH ACTUAL USAGE AND COST EFFECTIVENESS; ESTABLISHES BENCHMARKS AND KPIS FOR FLEET WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? BASED ON INDUSTRY BENCHMARKS FOR A FLEET OF THE TOWN'S SIZE, TOTAL POTENTIAL SAVINGS FROM IMPLEMENTING RECOMMENDATIONS SECURED THROUGH A FLEET ASSESSMENT RANGE FROM $185,000 TO $330,000. THIS INCLUDES SAVINGS IN VEHICLE OPTIMIZATION ($100,000 - $150,000), MAINTENANCE EFFICIENCY ($50,000-$100,000), FUEL MANAGEMENT ($25,000-$50,000), AND INSURANCE AND RISK REDUCTION ($10,000-$30,000) ESCALATING COSTS THROUGH CONTINUED INEFFICIENCIES IN FLEET SIZE, FUEL, MAINTENANCE AND UTILIZATION; UNPLANNED DOWNTIME DUE TO LACK OF PREVENTIVE MAINTENANCE INSIGHTS; RISK OF LIABILITIES FOR SAFETY OR EMISSION STANDARDS ISSUES; MISALIGNED CAPITAL INVESTMENTS IN VEHICLES OR EQUIPMENT NOT SUITED TO ACTUAL NEEDS; PUBLIC PERCEPTION OF POSSIBLE VEHICLE INEFFICIENCIES; CONTINUED DISTRUST BY INTERNAL DEPARTMENTS IN COST ALLOCATION SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS NONE FUND DEPARTMENT DIVISION 650 FACILITIES 17 FACILITIES 650-1700-417 1700 FACILITIES PACKAGES DETAILS - CUT TITLE PROFESSIONAL COST ESTIMATING SERVICES FOR CAPITAL PROJECTS TYPE GOAL RANK 35 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 2298 OTHER $10,000 $0 $0 $0 $0 TOTAL $10,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. PROVIDE FUNDING TO UTILIZE A THIRD PARTY PROFESSIONAL COST ESTIMATING SERVICES FOR PURPOSES OF SUPPORTING CAPITAL BUDGET REQUESTS. THE SERVICE WOULD PROVIDED DETAILED, DATA DRIVEN COST PROJECTIONS FOR CAPITAL PROJECTS EQUIPPING STAFF AND ELECTED OFFICIALS WITH REALISTIC FINANCIAL EXPECTATIONS, OPTIONS AND COST ESCALATION. THIS SERVICE WOULD STRENGTHEN APPLICATIONS FOR STATE/ FEDERAL FUNDING WITH CREDIBLE ESTIMATES - AND STRENGTHEN TRUST IN PROJECT FIGURES PROVIDED BY STAFF TO ELECTED OFFICIALS AND THE PUBLIC. IMPROVES BUDGET ACCURACY BY REDUCING THE RISK OF UNDER OR OVER BUDGETING CAPITAL PROJECTS; BUILDS TRUST WITH ELECTED OFFICIALS, STAKEHOLDERS AND THE PUBLIC; ENSURES EFFICIENT RESOURCE ALLOCATION BY ALIGNING FUNDING WITH THE MOST IMPACTFUL PROJECTS; SUPPORTS LONG-TERM FINANCIAL PLANNING BY INCLUDING MAINTENANCE AND OPERATIONAL COSTS. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? NONE SPECIFICALLY. MORE ACCURATE PROJECT ESTIMATES COULD STRENGTHEN THE TOWN'S COMPETITIVENESS FOR STATE OR FEDERAL FUNDING. PROJECTS MAY STALL DUE TO INACCURATE BUDGET PROJECTIONS; INACCURATE ESTIMATES CAN DISQUALIFY GRANT APPLICATIONS; LACK OF TRUST IN PROJECT NUMBERS BASED ON GAPS BETWEEN INITIAL COST ESTIMATES AND FINAL PROJECT COSTS; FUNDS MAY BE MISALLOCATED TO LOWER PRIORITY OR POORLY SCOPED PROJECTS SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS NONE. FUND DEPARTMENT DIVISION 204 COMMUNITY REINVESTMENT FUND 54 COMMUNITY REINVESTMENT 204-5400-544 5400 COMMUNITY REINVESTMENT PACKAGES DETAILS - CUT TITLE TOWN HALL SPACE UTILIZATION STUDY TYPE GOAL RANK 36 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 2216 DESIGNING $75,000 $0 $0 $0 $0 TOTAL $75,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. THIS FUNDING REQUEST IS TO CONDUCT A COMPREHENSIVE SPACE UTILIZATION STUDY OF THE TOWN HALL, SPECIFICALLY FOCUSING ON AREAS CURRENTLY OCCUPIED BY THE POLICE DEPARTMENT - INCLUDING POLICE OPERATIONS, DISPATCH, AND RESTORATIVE JUSTICE - AS WELL AS CONFERENCE ROOMS 201, 202, AND 203. THIS STUDY WILL PROVIDE CRITICAL DATA ON HOW THESE SPACES ARE CURRENTLY USED AND IDENTIFY OPPORTUNITIES FOR RECONFIGURATION OR REPURPOSING. CONDUCTING THIS ANALYSIS IN ADVANCE OF A FORMAL PROPOSAL TO CONSTRUCT A NEW POLICE FACILITY WILL ENSURE THAT THE TOWN IS WELL- POSITIONED TO MAKE INFORMED DECISIONS ABOUT FUTURE SPACE NEEDS, OPTIMIZE THE USE OF EXISTING MUNICIPAL FACILITIES, AND SUPPORT LONG-TERM PLANNING EFFORTS. THE FINDINGS WILL ALSO HELP GUIDE POTENTIAL RENOVATIONS OR REALLOCATIONS OF SPACE IN THE EVENT THE POLICE DEPARTMENT VACATES ITS CURRENT LOCATION. FUNDING A SPACE UTILIZATION STUDY OF TOWN HALL - SPECIFICALLY TARGETING AREAS CURRENTLY OCCUPIED BY THE POLICE DEPARTMENT, INCLUDING POLICE OPERATIONS, DISPATCH, AND RESTORATIVE JUSTICE, AS WELL AS CONFERENCE ROOMS 201, 202, AND 203 - WILL PROVIDE VALUABLE INSIGHTS INTO HOW THESE SPACES ARE CURRENTLY USED AND HOW THEY MIGHT BE OPTIMIZED IN THE FUTURE. CONDUCTING THIS STUDY IN ADVANCE OF A PROPOSAL TO CONSTRUCT A NEW POLICE FACILITY IS A STRATEGIC INVESTMENT, AS IT WILL ALLOW THE TOWN TO PROACTIVELY PLAN FOR THE REALLOCATION AND POTENTIAL RENOVATION OF VACATED SPACE. THIS FORWARD-LOOKING APPROACH ENSURES THAT FUTURE DECISIONS ARE DATA-DRIVEN, SUPPORTS EFFICIENT USE OF MUNICIPAL RESOURCES, AND HELPS ALIGN FACILITY PLANNING WITH LONG-TERM COMMUNITY NEEDS AND SERVICE DELIVERY GOALS. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? NONE - MAY ASSIST IN SUPPORTING ANY GRANT FUNDING OPPORTUNITIES IN THE FUTURE.NOT FUNDING A SPACE UTILIZATION STUDY OF TOWN HALL - PARTICULARLY FOR AREAS CURRENTLY OCCUPIED BY THE POLICE DEPARTMENT, INCLUDING POLICE OPERATIONS, DISPATCH, AND RESTORATIVE JUSTICE, AS WELL AS CONFERENCE ROOMS 201, 202, AND 203 - COULD RESULT IN MISSED OPPORTUNITIES FOR STRATEGIC SPACE PLANNING AND EFFICIENT USE OF MUNICIPAL RESOURCES. WITHOUT A CLEAR UNDERSTANDING OF HOW THESE SPACES ARE CURRENTLY USED AND HOW THEY COULD BE REPURPOSED, THE TOWN RISKS MAKING UNINFORMED DECISIONS ONCE THE POLICE DEPARTMENT VACATES ITS CURRENT LOCATION AS PART OF A FUTURE FACILITY PROPOSAL. THIS COULD LEAD TO UNDERUTILIZED OR POORLY ALLOCATED SPACE, INCREASED RENOVATION COSTS, AND DELAYS IN ADAPTING TOWN HALL TO MEET EVOLVING OPERATIONAL AND COMMUNITY NEEDS. PROACTIVELY CONDUCTING THIS STUDY ENSURES THE TOWN IS PREPARED TO MAKE DATA-DRIVEN DECISIONS THAT SUPPORT LONG-TERM FUNCTIONALITY AND FISCAL RESPONSIBILITY. SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS NONE FUND DEPARTMENT DIVISION 650 FACILITIES 17 FACILITIES 650-1700-417 1700 FACILITIES PACKAGES DETAILS - CUT TITLE TERM-LIMITED FACILITIES MAINTENANCE WORKER I/II TYPE GOAL RANK 37 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1102 REGULAR STAFF $136,360 $0 $0 $0 $0 TOTAL $136,360 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. THIS FUNDING REQUEST SEEKS TO SUPPORT ONE TERM-LIMITED, FULL-TIME FACILITIES MAINTENANCE WORKER I/II POSITION TO ADDRESS INCREASED MAINTENANCE DEMANDS ACROSS TOWN-OWNED FACILITIES. AS THE TOWN CONTINUES TO INVEST IN LIFECYCLE IMPROVEMENTS AND RESPOND TO HIGH LEVELS OF PUBLIC USE, ADDITIONAL STAFFING IS ESSENTIAL TO ENSURE TIMELY UPKEEP, REPAIRS, AND PREVENTATIVE MAINTENANCE. THIS POSITION WILL PROVIDE CRITICAL SUPPORT IN MAINTAINING SAFE, CLEAN, AND FUNCTIONAL ENVIRONMENTS FOR STAFF AND VISITORS, WHILE HELPING TO REDUCE DEFERRED MAINTENANCE AND EXTEND THE LIFE OF TOWN ASSETS. THE TERM-LIMITED NATURE OF THE ROLE ALLOWS THE TOWN TO RESPOND FLEXIBLY TO CURRENT WORKLOAD NEEDS WHILE EVALUATING LONG-TERM STAFFING REQUIREMENTS. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS FUND DEPARTMENT DIVISION 101 GENERAL FUND 55 COMMUNITY SERVICES 101-5500-455 5500 COMMUNITY SERVICES PACKAGES DETAILS - CUT TITLE EVENTS DEPARTMENT CONTRACT SERVICES TYPE GOAL RANK 38 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 2212 CONTRACT SERVICES $15,677 $0 $0 $0 $0 TOTAL $15,677 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. INCREASE CONTRACT SERVICES FOR 2026 BY $15,677. THE BASE IS CURRENTLY $127,323 AND WOULD LIKE TO INCREASE IT TO $143,000. CONTRACT SERVICES LINE ITEM IS USED BY EVERY TOWN PRODUCED EVENT. THESE EXPENSES VARY FOR EACH EVENT AND CONTINUE TO INCREASE EACH YEAR. WE ARE JUST TRYING TO MAINTAIN THE SAME LEVEL OF SERVICES. THIS LINE ITEM CAN CONSIST OF WOOL MARKET INSTRUCTORS/SUPERINTENDENTS, LODGING, STIPENDS, LIGHTING, SOUND, SHUTTLES, PHOTOGRAPHER, PORTALETS, TEMPORARY LABOR, CTG PARADE DESIGNER AND MANY OTHER ITEMS THAT ARE CONTRACTED FOR EVENTS. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? WOULD FORCE THE EVENTS TEAM TO CUT BACK ON SERVICES PROVIDED AT EACH OF THE TOWN PRODUCED EVENTS. SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS FUND DEPARTMENT DIVISION 204 COMMUNITY REINVESTMENT FUND 54 COMMUNITY REINVESTMENT 204-5400-544 5400 COMMUNITY REINVESTMENT PACKAGES DETAILS - CUT TITLE EVENTS ASPHALT BARN AISLES IN BARNS T, U, AND V TYPE GOAL RANK 39 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 3113 LAND IMPROVEMENTS $20,000 $0 $0 $0 $0 TOTAL $20,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. ASPHALT BARN AISLES IN BARNS T, U AND V.-INCREASE MAINTENANCE INTERVAL FOR AISLES -ALLOW FOR MORE EFFICIENT CLEANUP OF STALLS AND AISLES, A HARDER SURFACE IS EASIER TO CLEAN AND CLEAN WELL. WOULD ALLOW FOR AISLES TO BE WASHED OUT. -ASSIST IN PREVENTING GROUND SQUIRRELS FROM BURROWING INTO STALLS AND CREATING SAFETY HAZARDS FOR LIVESTOCK AND HANDLERS. CURRENTLY, GROUND SQUIRRELS ENTER FROM DIRT FLOOR AISLES INTO STALLS. -LESS WEAR AND TEAR ON FLOOR FROM SKID STEER DURING CLEANOUT OPERATIONS WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? LEAVING AISLES AS DIRT/CLAY WILL SEE CONTINUED LOSSES TO AISLE BASE MATERIAL AS SKID STEER OPERATIONS ARE THE ONLY EFFICIENT MEANS FOR CLEARING AISLES DURING CLEANING OPERATIONS. SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS FUND DEPARTMENT DIVISION 204 COMMUNITY REINVESTMENT FUND 54 COMMUNITY REINVESTMENT 204-5400-544 5400 COMMUNITY REINVESTMENT PACKAGES DETAILS - CUT TITLE EVENTS BEACH COMBER IMPLEMENT 65 TYPE GOAL RANK 40 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 3398 OTHER EQUIPMENT $20,000 $0 $0 $0 $0 TOTAL $20,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. 65" BEACH COMBER IMPLEMENT TO IMPROVE THE QUALITY AND LIFE OF ALL HORSE SHOW ARENAS.-IMPROVE QUALITY AND LIFE OF FOOTING IN ALL ARENAS. - PROVIDES MORE CONSISTENT AND SAFER FOOTING - REMOVES ALL OBJECTS AND HAZARDS > ?? INCLUDING CIGARETTE BUTTS AND LITTER - MORE CONSISTENT FOOTING WOULD BE A DRAW FOR HIGHER STAKES EQUESTRIAN EVENTS - USEF HAS EXPRESSED INTEREST IN BRINGING BACK HIGHER LEVELS OF DRESSAGE COMPETITION IF FOOTING CAN BE IMPROVED AND MAINTAINED CONSISTENTLY WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? POSSIBLE ADDITIONAL HORSE SHOWS SUCH AS LARGER DRESSAGE SHOWS WOULD GENERATE MORE REVENUE. SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS -WITHOUT IMPROVEMENT FOOTING WILL CONTINUE TO DEGRADE AS ROCKS MIGRATE FROM THE SUBSURFACE. LITTER AND TRASH REMOVAL WILL BE NEARLY IMPOSSIBLE UNLESS THE DRAG BRINGS IT TO THE SURFACE FUND DEPARTMENT DIVISION 204 COMMUNITY REINVESTMENT FUND 54 COMMUNITY REINVESTMENT 204-5400-544 5400 COMMUNITY REINVESTMENT PACKAGES DETAILS - CUT TITLE EVENTS COMPLEX ASPHALT ENTRANCE DRIVE OFF COMMUNITY DRIVE TYPE GOAL RANK 41 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 3113 LAND IMPROVEMENTS $187,000 $0 $0 $0 $0 TOTAL $187,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. SEE CIP PACKAGE WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS FUND DEPARTMENT DIVISION 204 COMMUNITY REINVESTMENT FUND 54 COMMUNITY REINVESTMENT 204-5400-544 5400 COMMUNITY REINVESTMENT PACKAGES DETAILS - CUT TITLE REMODEL TOWN HALL ROOMS 201, 202, 203 TYPE GOAL RANK 42 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 3222 BUILDING REMODELING $500,000 $0 $0 $0 $0 TOTAL $500,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. SEE CIP PACKAGE WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS FUND DEPARTMENT DIVISION 260 STREET IMPROVEMENT FUND 20 STREET IMPROVEMENTS 260-2000-420 2000 STREET IMPROVEMENTS PACKAGES DETAILS - CUT TITLE VACUUM EXCAVATION SERVICES - UTILITY POTHOLING TYPE SERVICE EXPANSIONS GOAL TRANSPORTATION RANK 43 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 2501 MAINTENANCE CONTRACTS $60,000 $0 $0 $0 $0 TOTAL $60,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. HIRE A CONTRACTOR TO PROVIDE POTHOLING SERVICES TO LOCATE AND IDENTIFY UNDERGROUND UTILITIES PRIOR TO STREET CONSTRUCTION PROJECTS. IDENTIFYING THE TYPE AND DEPTH OF UNDERGROUND UTILITIES WILL REDUCE THE RISK OF HITTING OR DAMAGING THOSE UTILITIES DURING THE CONSTRUCTION EXCAVATION. IT WILL ALSO BE NECESSARY TO HAVE THAT INFORMATION DURING THE DESIGN STAGE TO AVOID UNDERGROUND UTILITY CONFLICTS. THIS WILL SAVE TIME, MONEY, AND POTENTIAL OUTAGES DURING CONSTRUCTION. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? HIRING A CONTRACTOR TO PERFORM THIS WORK WILL ELIMINATE THE NEED TO PURCHASE A $600,000 VAC TRUCK. IF THIS SERVICE IS NOT PERFORMED AS PART OF OUR IN-HOUSE DESIGN PROJECTS, WE RUN THE HIGH RISK OF HITTING OR DAMAGING UNDERGROUND UTILITIES DURING THE CONSTRUCTION PROJECT. OR, WE DELAY THE PROJECT TIMELINE BY REQUIRING THE PRIME CONTRACTOR TO HIRE A SUBCONTRACTOR TO PERFORM THIS WORK. SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS NO NEW STAFF POSITIONS ASSOCIATED WITH THIS REQUEST. FUND DEPARTMENT DIVISION 204 COMMUNITY REINVESTMENT FUND 54 COMMUNITY REINVESTMENT 204-5400-544 5400 COMMUNITY REINVESTMENT PACKAGES DETAILS - CUT TITLE EVENTS COMPLEX OUTDOOR LIGHTING TYPE GOAL RANK 44 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 3331 FURNITURE/FIXTURES $110,712 $0 $0 $0 $0 TOTAL $110,712 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. SEE CIP PACKAGE WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS FUND DEPARTMENT DIVISION 650 FACILITIES 17 FACILITIES 650-1700-417 1700 FACILITIES PACKAGES DETAILS - CUT TITLE ELM ROAD PROPERTIES OPERATIONAL MASTER PLANNING (UTILITIES, STREETS AND FLEET)TYPE CAPACITY EXPANSIONS GOAL GOVERNMENTAL SERVICES AND INTERNAL SUPPORT RANK 45 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 2298 OTHER $15,000 $0 $0 $0 $0 TOTAL $15,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. CURRENTLY, UTILITIES, STREETS AND FLEET SERVICES ARE CO-LOCATED ADJACENT TO EACH OTHER ON ELM ROAD. THE USE OF THE PROPERTIES ARE HANDLED SEPARATE AND DISTINCT - DESPITE THE PROPERTIES BEING ADJACENT. THIS MASTER PLANNING PROCESS WOULD SHIFT THE CURRENT SILO PERSPECTIVE TO A HOLISTIC SITE UTILIZATION - EVALUATING THE ENTIRE PROPERTY RATHER THAN THREE ISOLATED FACILITIES. THE PROCESS COULD SUPPORT OPERATIONAL INTEGRATION BY IDENTIFYING ANY OPPORTUNITIES FOR SHARED SERVICES, INFRASTRUCTURE, WORKFLOW AND TRAFFIC FLOW; RESULT IN FUTURE PROOFING IN WHICH A BROADER LOOK COULD RESULT IN PLANNING FOR LONG-TERM GROWTH AND EVOLVING SERVICE NEEDS; ALIGNMENT OF CAPITAL PLANNING BY COORDINATING UPGRADES, REPLACEMENTS AND EXPANSIONS. THIS PROPOSED FUNDING OF $15,000 WOULD PROVIDE FOR THIRD-PARTY DESIGN PROFESSIONAL ASSISTANCE TO THE INTERNAL MASTER PLANNING PROCESS. SPACE OPTIMIZATION - REDUCING REDUNDANT SQUARE FOOTAGE, MAXIMIZATION OF USABLE SPACE; SHARED RESOURCES; INFRASTRUCTURE EFFICIENCY; IMPROVED WORK FLOW AND TRAFFIC FLOW; STRATEGIC INVESTMENT BY PRIORITIZING CAPITAL IMPROVEMENTS BASED ON COLLECTIVE NEEDS AND LIFECYCLE PLANNING; READINESS FOR POTENTIAL EXTERNAL FUNDING OPPORTUNITIES WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? POTENTIAL EXTERNAL GRANT FUNDING OPPORTUNITIES CONTINUED INEFFICIENT OPERATIONS AND TRAFFIC FLOW; MISSED FUNDING OPPORTUNITIES FOR EXTERNAL FUNDING; POOR CROSS DEPARTMENTAL COLLABORATION AND COORDINATION; SPACE CONSTRAINTS; PUBLIC PERCEPTION OF BEING REACTIVE RATHER THAN PROACTIVE SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS NONE FUND DEPARTMENT DIVISION 650 FACILITIES 17 FACILITIES 650-1700-417 1700 FACILITIES PACKAGES DETAILS - CUT TITLE PUBLIC RESTROOM INSTALL ART PILOT PROGRAM (VISITOR CENTER AND RIVERSIDE)TYPE CAPACITY EXPANSIONS GOAL EXCEPTIONAL GUEST SERVICES RANK 46 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 3222 BUILDING REMODELING $55,000 $0 $0 $0 $0 TOTAL $55,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. THIS FUNDING REQUEST SUPPORTS THE PROPOSED LAUNCH OF AN 'INSTALL' ART PILOT PROGRAM AT THE VISITOR CENTER'S PUBLIC RESTROOMS, WHICH SERVE APPROXIMATELY 300,000 GUESTS ANNUALLY, AND THE RIVERSIDE RESTROOMS. THE PROGRAM AIMS TO ENHANCE THE VISITOR EXPERIENCE BY TRANSFORMING RESTROOM STALLS AND URINAL PANELS INTO ENGAGING, ART-FILLED SPACES. SELECTED WORKS FROM LOCAL AND REGIONAL ARTISTS WILL BE REPRODUCED ON DURABLE, EASY-TO-CLEAN MATERIALS AND INSTALLED ON BOTH THE INTERIOR AND EXTERIOR SURFACES OF THE STALLS. THIS INITIATIVE NOT ONLY BRINGS UNEXPECTED MOMENTS OF CREATIVITY AND REFLECTION INTO A HIGH- TRAFFIC PUBLIC SPACE, BUT ALSO PROVIDES A UNIQUE PLATFORM FOR ARTISTS TO SHOWCASE THEIR WORK TO A BROAD AND DIVERSE AUDIENCE. THE PROGRAM ALIGNS WITH THE TOWN'S COMMITMENT TO PUBLIC ART, COMMUNITY ENGAGEMENT, AND ELEVATING EVERYDAY EXPERIENCES THROUGH THOUGHTFUL DESIGN. BUDGET $300 TO POST CALL $1500 PER ARTIST SELECTED (5 ARTISTS = $7500) $2000 TO WRAP EACH STALL INSIDE AND OUTSIDE (16 VC, 6 RR = $44,000) $500 PER URINAL DIVIDER (3 URINALS AT VC AND AT RR) = $3000 WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS FUND DEPARTMENT DIVISION 204 COMMUNITY REINVESTMENT FUND 54 COMMUNITY REINVESTMENT 204-5400-544 5400 COMMUNITY REINVESTMENT PACKAGES DETAILS - CUT TITLE EVENT AND VIP SPACE MAIN ARENA TYPE GOAL RANK 47 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 3222 BUILDING REMODELING $176,000 $0 $0 $0 $0 TOTAL $176,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. SEE CIP PACKAGE WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS FUND DEPARTMENT DIVISION 101 GENERAL FUND 57 MUSEUM 101-5700-457 5700 MUSEUM OPERATONS PACKAGES DETAILS - CUT TITLE MUSEUM HISTORIC FACILITIES CONDITIONS ASSESSMENT TYPE GOAL RANK 48 RESOURCES REQUESTED LINE ITEM FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 2298 OTHER $15,000 $0 $0 $0 $0 TOTAL $15,000 $0 $0 $0 $0 COMMENTS WHAT IS THE PURPOSE OF THIS REQUEST?DESCRIBE THE BENEFITS THAT WILL BE GAINED FROM THIS REQUEST. A HISTORIC FACILITIES CONDITIONS ASSESSMENT WILL PROVIDE US WITH MUCH NEEDED INFORMATION REGARDING THE CURRENT STATE OF OUR HISTORIC FACILITIES, INCLUDING IDENTIFICATION OF PRIORITIES WHEN IT COMES TO NEEDED REPAIRS AND MAINTENANCE AND COST ESTIMATES FOR COMPLETING SUCH WORK. ADDITIONALLY, CONDITIONS ASSESSMENTS ARE OFTEN REQUESTED/REQUIRED WHEN APPLYING FOR HISTORIC PRESERVATION GRANTS. SEVERAL OF OUR HISTORIC FACILITIES ARE ALREADY IN DISREPAIR AND NEED OF ATTENTION. A CONDITIONS ASSESSMENT WOULD BE THE FIRST STEP IN THE PROCESS TO DETERMINE WHAT REPAIR AND MAINTENANCE NEEDS MUST BE ADDRESSED IN ORDER TO PRESERVE THE BUILDINGS. A COMBINATION OF FACILITIES AND MUSEUM STAFF WOULD MANAGE THE WORK OF THE CONSULTANT SELECTED TO CONDUCT THE CONDITIONS ASSESSMENT. IT WOULD LIKELY BE FACILITIES STAFF THAT WOULD CARRY OUT OR MANAGE THE ACTUAL REPAIR WORK. WHAT ARE THE REVENUE ENHANCEMENTS ASSOCIATED WITH THIS REQUEST?WHAT ARE THE CONSEQUENCES OF NOT FUNDING THIS REQUEST? POSSIBLE FUTURE GRANTS FOR HISTORIC PRESERVATION. IF NOT FUNDED, WE COULD BE FACED WITH MUCH HIGHER EXPENSES DOWN THE ROAD TO MAKE MORE EXTENSIVE REPAIRS, OR WORSE, SOME FACILITIES MAY DETERIORATE BEYOND REPAIR. SUMMARIZE NEW POSITIONS IN THIS REQUEST.REVIEW COMMENTS