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HomeMy WebLinkAboutORD 2026-20 - Amending FY2026 Annual Budget for Mid-Year Obligations (MYBA)ORDINANCE NO. 0140 O AN ORDINANCE OF THE CITY OF GEORGETOWN, TEXAS, AMENDING THE FISCAL YEAR 2026 ANNUAL BUDGET FOR MID- YEAR OBLIGATIONS THAT WERE NOT KNOWN AT THE TIME THE BUDGET WAS ADOPTED; APPROPRIATING THE VARIOUS AMOUNTS THEREOF IN ACCORDANCE WITH EXISITNG STATUTORY REQUIREMENTS; REPEALING CONFLICTING ORDINANCES AND RESOLUTIONS; INCLUDING A SEVERABILITY CLAUSE; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, the City of Georgetown, Texas (the "City") is seeking to amend its annual budget for fiscal year 2026; and WHEREAS, the City is aware of obligations not currently funded in the fiscal year 2026 Budget in the following funds: General, Capital Projects, Tourism, Council Discretionary, Library, Police Federal Seizures & Forfeitures, Police Forfeitures, Animal Services, Preserve at Water Oak PID, GTEC Projects, Fleet Services, Joint Services, Information Technology, Self Insurance, Airport Operations, Airport Projects, Electric, and Water; and WHEREAS, these funds will be funded from available fund balances or additional revenues; and WHEREAS, the City Charter and state law allow for changes in the Annual Operating Plan by a Council majority plus one in emergency situations and for municipal purposes; and WHEREAS, for the Capital Projects the City is moving major capital projects to subsequent years and therefore must decrease the Budget to reflect the removal of these expenditures; and WHEREAS, the changes were unknown and unforeseeable at the time the fiscal year 2026 Budget was approved; and WHEREAS, the City Council finds it to be in the best interest of the public to amend the 2026 Budget for mid -year obligations that were not known at the time the Budget was adopted, as set out herein. NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF GEORGETOWN, TEXAS: Section 1. The meeting at which this ordinance was approved was conducted in compliance with the Texas Open Meetings Act, Texas Government Code, Chapter 551. Ordinance Number: 2t72(1 -X b Page 1 of 3 Subject: 1-M 1\ .. ��( �( Date Approve. 1 P 4n \ 2 g I 70'Up Section 2. The facts and recitations contained in the preamble of this ordinance are hereby found and declared to be true and correct and are incorporated by reference herein and expressly made a part hereof, as if copied verbatim. Section 3. The amendment to the 2026 annual Budget of the revenues of the City of Georgetown and expenses of conducting the affairs thereof, is in all things adopted and approved as an addition to the previously approved Budget of the current revenues and expenses, as well as fixed charges against said City for the fiscal year beginning October 1, 2025 and ending September 30, 2026. A copy of the amendment is attached hereto as Exhibit A and incorporated by reference herein. Section 4. The total of $533,130 is hereby released from appropriation for payments of expenditures and payments of the funds and included in Exhibit A. Section 5. All ordinances or resolutions that conflict with the provisions of this ordinance are hereby repealed, and all other ordinances or resolutions of the City not in conflict with the provisions of this ordinance shall remain in full force and effect. This ordinance complies with the vision statement of the Georgetown 2030 Plan. Section 6. If any provision of this ordinance, or application thereof, to any person or circumstance, shall be held invalid, such invalidity shall not affect the other provisions, or application thereof, of this ordinance, which can be given effect without the invalid provision or application, and to this end the provisions of this ordinance are hereby declared to be severable. Section 7. The Mayor is hereby authorized to sign this ordinance and the City Secretary to attest. This ordinance shall become effective upon adoption of its second and final reading by the City Council in accordance with the provisions of the City Charter of the City of Georgetown. PASSED AND APPROVED on First Reading on the 141 of April, 2026. PASSED AND APPROVED on Second Reading on the 2F?1 of April, 2026. ATTEST: Robyn De ore, City Secretary APPROVED AS TO FORM: Skye klasn, City Attonicy Ordinance Number: Subject: Date Approved: 'I'll L CITY OF GEORGETOWN: Schroeder, Mayor Page 2 of 3 Ordinance Number: Page 3 of 3 Subject: Date Approved: FY2026: MID -YEAR BUDGET AMENDMENT Each year, the city amends the budget for multi year capital projects, as well as operational changes that were unknown at the time the budget was adopted. Additionally, a reconciliation of the position control model was done to ensure that all positions are reflected accurately in their cost centers. There was no financial impact of this reconciliation. GENERAL CAPITAL PROJECT FUND: This amendment contains impact to capital projects due to price escalation, change in scope and design and new projects. Total amendment to the General Capital Project Fund totals $3,921,113 in expense and recognizing $3,573,703 in additional revenue, predominately from interfund transfers. Reducing Berry Creek grant revenue and expenses - $1,000,000 Visitor Center Renovation - $2,513,000 San Gabriel Low Water Crossing - $741,323 Ridgeline - $200,000 (CO Bond interest) Bluffview Trails - $147,410 (CO Bond interest) Shell Road Study for Sycamore to SH195 - $39,890 (TIA fees) Berry Creek Highlands/SH195 Traffic Signal - $400,000 (Developer Contributions) The city received insurance payments for the 2025 flooding damage to the San Gabriel Low water crossing. The insurance proceeds will be used as revenue and appropriate the funds to the project. The City will look to reallocate the previously committed 2025 bonds to eligible other park projects. The City is moving forward with a renovation of the existing Visitors Center to address long- standing facility and infrastructure needs while enhancing the overall visitor experience. Improvements to the facility were first identified in the 2019 Tourism Strategic Plan, and while several options were explored, renovating the current space has proven to be the most efficient and effective solution based on cost, operations, and community impact. Recent deterioration in building conditions has made these updates more urgent, requiring temporary closure and relocation of staff to prevent more significant and costly issues. This project presents an important opportunity to modernize the space, improve accessibility and safety, and better serve visitors through updated layouts, enhanced retail areas, additional restrooms, and improved technology. The renovation also supports the goals of the Downtown Master Plan and ensures the Visitors Center remains a functional, welcoming, and sustainable asset for years to come. Total cost of the renovation is $2.5 million, which is a transfer of available capital reserve balance in the Tourism Fund. GENERAL FUND' This amendment recognizes several revenue sources paid to the general fund from the Electric Utility coming in under budget due to slower than anticipated ramp ups of very large commercial & industrial customers. The franchise fees are estimated to come in $242 thousand under budget and the payment in lieu of taxes, or PILOT, is estimated to be $587 thousand under budget. The offsetting expenses and revenue are recognized later in this report under the electric fund section. To offset the impact on the general fund, staff are proposing to utilize the revenue stability reserve, funded at 8% of General Fund operating expenses, or $7.1M. Per the City's Fiscal and Budgetary Policy, the revenue stability reserve is designated to temporarily offset a decline, or projections under budget of actuals, in any General Fund revenue source. The City is liquidating the Animal Services special revenue fund due to the closing of the animal shelter. The remaining balance of $413 thousand will be transferred to the general fund and recognized as a revenue. It will be used to offset the cost the City pays annually to the Williamson County Regional Animal Shelter. Included in this amendment is $740 thousand increase in appropriations for the widening Ronald Reagan Blvd between Williams Drive and SH195. Design is currently being finalized, and construction is expected to start in late FY2026. The scope of the project includes a new bridge over Berry Creek, immediately to the east of Sun City Blvd. These funds are being proposed to offset the cost of a city requested widening of that bridge to accommodate a full westbound right turn/deceleration lane at Northbound Sun City Blvd which is an arterial roadway on the city's Future Mobility Plan. While this Northbound Sun City Blvd extension does not currently exist, a development agreement for property to the north that would construct and necessitate this right turn lane is actively being negotiated. Ultimately, these funds will be reimbursed to the city as part of the first MUD debt issuance associated with the proposed development. Staff are proposing to use master development fees reserve to pay for the expense. This amendment includes an increased appropriation of $136 thousand for the rideGTX public transportation program to address usage and program adjustments. Ridership continues to increase, with the average monthly service cost currently estimated at approximately $36,000 ($288,000 for February -September). In addition, increased ridership associated with the Two -Step event (two days) and the Red Poppy Festival (three days) is projected to result in an additional $25,000 in service costs. City staff are recommending an increase in appropriation of $16 thousand for a replacement display cooler for the library cafe since the current one is repaired frequently to maintain adequate temperature levels for food safety. Finally in the General Fund, according to the City's Fiscal and Budgetary Policy, staff is recommending transferring $1.5 million to the Council Discretionary fund. This transfer represents the amount of revenue surplus or expense savings from the prior fiscal year after replenishing FY2026 contingency needs, accounting for the revenue stability reserve, and other eligible one-time expenses programmed into the FY2026 budget. SPECIAL REVENUE FUNDS: Tourism The visitor center renovations in the general capital projects will be funded by a transfer from the Tourism fund. This is to increase appropriations for the tourism fund by $2.5 million. Council Discretionary This amendment recognizes a $1.5 million transfer from the General Fund. These dollars can be used for eligible one-time expenses per City Council direction. Police Federal Seizures & Forfeitures Fund • Increased appropriations of $152,987 eligible to spend on one-time police equipment. Police Forfeitures - State & Local • Increased appropriations of $986 eligible to spend on one-time police equipment. Animal Services Due to the closing of the Animal Shelter, the city will transfer the remaining fund balance to the general fund to close this special revenue fund. The remaining balance of $413 thousand will be recognized as revenue in the general fund and be used for the FY2026 annual contribution to WCRAS. Preserve at Water Oak PID Increased revenue of $389,243 Increased expense of $60,000 PID administration fees. LIBRARY FUND' The Library donations revenue this year might fall short of anticipated expense needs and so they are asking for $64 thousand in reserved funds to be appropriated to cover any shortfalls. GEORGETOWN TRANSPORTATION ENHANCEMENT CORPORATION (GTEQ FUND: This amendment is to reduce the budget and expense from the 2026 COs in the amount of $7.5 million for Wolf Ranch Parkway. This is due to the fact that we have $22 million already budgeted and available and we are not ready for construction. Furthermore, the city needs more information on pricing before we issue additional debt. This will reduce the revenues by $7.5 million and reduce the expenses by $7.5 million (the cost of the project and the cost of the debt issuance). INTERNAL SERVICE FUNDS: Information Technology Fund Due to the location change of the customer service center, the IT infrastructure required was greater than initially planned and not included in the project cost. This amendment is to increase appropriation by an additional $2.3 million in appropriation. The expense will come from liquidating part of the capital reserve in the IT Fund. This amount covers the eligible one- time cost for the project and the capital reserve remains in compliance with the Fiscal and Budgetary Policy. In the Spring of 2026, the city will likely select a new benefits provider, and they will need integration with Workday software, the city's ERP. This will likely require a third part completion and so this request is for an increase in expenses of $70 thousand. Finally, there is an amendment for $46 thousand for an overhire of a critical IT manager position that has announced his tentative retirement in the Summer of 2026. This position overseas many of the complex software integrations with workday and this overhire would allow the new manager the benefit of learning from the current manager before they retire. Fleet Services Fund Through the FY2026 budget process, Fleet proposed repurposing an underutilized replacement vehicle for the approved Wireless Communications Program Manager. Upon further assessment of the vehicle, it was found to have issues and be more cost effective to replace it vs. repair it. The expense to purchase the vehicle was not appropriated through the FY2026 budget development. This amendment proposes an increase of $42 thousand from fleet fund balance. Joint Services Fund The joint service fund will increase appropriations in finance administration for a merchant services request for proposal in the amount of $8.5 thousand and in the citywide human resources for an increase in property and casualty insurance cost in the amount of $120 thousand. Self Insurance Fund An increase of $50 thousand in the self-insurance fund is for an additional provider for mental health for first responders and emergency communications employees. The city is working with Insight Counseling Services to provide this additional coverage. ENTERPRISE FUNDS: AIRPORT: This budget amendment includes a reduction in the amount of bond proceeds needed for the air traffic control tower. A decrease in $70 thousand will be reflected in the bond proceeds and in the non -operating expenses. Additionally, the airport is purchasing land for $2.5 million with a TxDOT grant. The TxDOT grant will cover about 92% of the purchase price with the city having to pay $177 thousand so this amendment will increase appropriations to cover that. ELECTRIC: The Electric Fund is requesting a full-time position, SCADA System Analyst, with an anticipated start date of June 1st. The Electric SCADA group currently has one employee who must maintain the existing SCADA system, complete needed capacity improvements, and support the implementation of new the SCADA and DMS software. Adding an additional support staff position is necessary to help with project testing, coordination, and troubleshooting while keeping daily operations covered. The new full-time employee prorated salary, benefits, and operational needs including a vehicle total of $155 thousand. Included in the amendment for electric is the adjustment for purchase power, REC revenue, sales revenue and franchise fees. Staff are recommending a reduction in purchase power expenses totaling $6.3 million. MWH purchases forecasted throughout the year are trending 82,000 MWH less than budget largely due to the very large customers not increasing production as projected. This amendment also recognizes the reduction of electric retail sales revenue related to the forecasted MWHs. Staff are proposing a reduction to electric retail sales revenue totaling $4.8 million. This reduction in revenue has an impact on the amount appropriated for Payment in Lieu of Taxes (PILOT) and Franchise Fees expenses, reducing the appropriation by $587 thousand and $242 thousand respectively. Renewable energy credit prices have fallen significantly over the past year, resulting in a decline in renewable energy credit revenue. To address the decline, this amendment reduces renewable energy credit revenue by $326 thousand. This amendment appropriates $16 thousand for a Motorola service agreement that resides in the newly created electric control center. The electric fund is projected to meet all reserve requirements. WATER: The Dove Springs Package Plant lease will provide temporary capacitywhile other basins are taken offline for drainage and rehabilitation. This amendment appropriates $1.5 million for the lease. This amount was originally approved in FY2025 but was not included in the roll forward and fell to fund balance. In FY2022 the Engineer was reclassified to Project Manager for the groundwater project. This amendment is to add the position back to Water (+1) on position control. There is no financial impact in FY2026. The budget will be added in FY2027. POSITION CONTROL: Finance worked with Human Resources to restate position control. The total number of authorized positions is accurately reflected in Exhibit B- Position Control. There is no financial impact associated with the change in the position control schedule. FY2026 MYBA General Fund I FY2026 Current Budget MYBA Amended Budget Beginning Fund Balance 38,522,544 11,047,134) 37,475,410 40001:PropertyTaxes 23,370,763 - 23,370,763 40002:SalesTaxes 32,774,595 32,774,595 40005:Franchise Taxes 10,711,049 (242,474) 10,468,575 40008:OtherTaxes 750,000 750,000 41001:Fines 638,575 638,575 42001:lnterest Income 1,782,000 1,782,000 43001:Fees 12,554,266 12,554,266 43003:Permits 4,825,000 - 4,825,000 43004:Administrative Charges 3,860,492 3,860,492 43005:RentalRevenue 58,846 58,846 44001:GrantRevenue - - 44502:DeveloperContributions 400,000 400,000 44503:Interlocal Agreement Revenue 7,833,534 - 7,833,534 44504:Donations - 44505:Sponsorship 3,000 3,000 45001:Mlsc Revenue 413,371 - 413,371 45002:lnsurance Proceeds - 45003:Misc Reimbursements 6,180 - 6,180 45004:5ale of Property - - - 70001:Transfers In 1,053,282 413,302 1,466,584 70002: P.rymr•nt in Lieu of Taxes 19.840.639 (586,966) 19,253,673 Revenue Total 120,475,592 (16,138) 120,459,454 C00001 Non -Departmental 2,590,000 1,914,365 4,504,365 CC0104Development Administration 410,435 - 410,435 CC0305 Development Engineering 1,717,497 - 1,717,497 CC0107 Planning 3,117,752 - 3,117,752 CCO202 Parks Administration 1,942,992 1,942,992 CCO210 Library 4,165,054 16,000 4,181,054 CCO211 Parks 3,786,693 3,786,693 CCO212 Recreation 5,015,792 - 5,015,792 CCO213 Tennis Center 596,933 596,933 CCO215 Garey Park 1,527,922 - 1,527,922 CCO218 Downtown, Arts, & Events 805,268 - 805,268 CC0311311 Call Center 1,159,392 - 1,159,392 000316 Municipal Court 757,318 757,318 CC0402 Fire Support Services/Administration 8,175,605 8,175,605 CC0422 Fire Emergency Services 24,906,269 24,906,269 CC0448 EMS 4,409,394 - 4,409,394 CC0536Inspection Services 2,889,780 2,889,780 CC0602 Administrative Services 2,740,113 - 2,740,113 CC0605 Emergency Management 561,706 561,706 CC0634 City Council Services 276,929 - 276,929 CC0635 City Secretary Services 1,876,024 1,876,024 CC0638 General Government Contracts 9,461,598 740,339 10,201,937 CC0655 Communications/Public Engagement 1,612,110 - 1,612,110 CC0702 Police Administration 3,138,690 3,138,690 CC0742 Police Operations 26,827,717 26,827,717 CC0744 Animal Services 619,040 619,040 CC0745 Code Compliance 844,956 844,956 CC0802 Public Works 795,734 - 795,734 CC0846 Streets 5,245,714 - 5,245,714 CC0847 Transportation Planning 1,590,401 136,000 1,726,401 Expense Total 123,564,828 2,806,704 126,371,532 Ending Fund Balance 35,433,307 (3,869,976) 31,563 331 MDF Reserve 1,489,158 (740,333) 748,825 Benefit Payout Reserve 340,000 - 340,000 Contingency Reserve 22,088,107 22,088,107 Revenue Stability Reserve 7,166.364 (829,440) 6,336,924 Reserves Total 31,083,629 (1,569,773) 29,513,856 Available Fund Balance 4,349,679 (2,300,203) 2,049,475 4/2/2026 5:06 PM FY2026 MYBA 41602:lmpact Fees 42001:lnterest Income 7,034,600 7,034,600 43001:Fees 4,485,361 39,380 4,524,741 44001:Grant Revenue 35,435,267 (1,000,000) 34,435,267 45001:Misc Revenue - - - 45002:lnsurance Proceeds 741,323 741,323 45003:Misc Reimbursements - - - 46001:Bond Proceeds 90,353,500 90,353,500 46002:13ond Premium - - - 70001:Transfers In 2,500,000 3,793,000 6,293,000 Revenue Total 139,808,727 3,573,703 143,382,430 CC0001 Non -Departmental 10,512,549 - 10,512,549 CCO211 Parks 12,036,739 (111,267) 11,925,472 CC0302 Finance Administration 31,426 - 31,426 CC0319 Facilities 89,149,721 3,393,000 92,542,721 CC0402 Fire Support Services/Administration 160,134 - 160,134 CCO526 Systems Engineering 178,892,380 639,380 179,531,760 CC0602 Administrative Services 1,759,862 - 1,759,862 CC0802 Public Works 42,939,457 42,939,457 CC0846 Streets 2,500,000 - 2,500,000 CC0847 Transportation Planning - - - Expense Total 337,982,267 3,921,113 341,903,380 Ending Fund Balance 21,241,642 (2,064,752) 19,176,890 TIF Reserve TIA Reserve Interest Reserve Reserves Total 947,244 947,244 1,000,000 1,000,000 6,000,000 (347,410) 5,652,590 7,947,244 (347,410) 7,599,834 Available Fund Balance 1 13,294,398 (1,717,342) 11,577,056 4/2/2026 5:06 PM FY2026 MYBA Tourism I FY2026 Current Budget MYBA Amended Budget Beginning Fund Balance 3,877,330 - 3,877,330 40008:Other Taxes 2,100,000 2,100,000 42001:lnterest Income 128,700 128,700 43001:Fees - - 44505:5ponsorship 100,000 100,000 45001:Misc Revenue 135,000 135,000 45003:Misc Reimbursements 61,189 61,189 Revenue Total 2,524,889 - 2,524,889 CC0001 Non -Departmental 222,657 2,513,000 2,735,657 CCO208 CVB 2,090,406 - 2,090,406 CCO218 Downtown, Arts, & Events 47,250 47,250 CCO254 Poppy Festival 292,000 - 292,000 Expense Total 2,652,313 2,513,000 5,165,313 Ending Fund Balance 3,749,906 (2,513,000) 1,236,906 Contingency Capital Reserve Reserves Total 490,767 - 490,767 2,614,452 (1,900,000) 714,452 3,105,219 (1,900,000) 1,205,219 Available Fund Balance 644,687 (613,000) 31,687 4/2/2026 5:06 PM FY2026 MYBA Beginning Fund Balance 42001:lnterest Income 70001:Transfers In Revenue Total FY2026 Current Budget MYBA Amended Budget 2,883,275 (83,189) 2,800,086 198,000 198,000 - 1,514,365 1,514,365 198,000 1,514,365 1,712,365 CC0001 Non -Departmental 700,000 - 700,000 Expense Total 700,000 - 700,000 Ending Fund Balance 2,381,275 1,431,176 3,812,451 Contingency Capital Reserve Reserves Total - - - Available Fund Balance 2,381,275 1,431,176 3,812,451 4/2/2026 5:06 PM FY2026 MYBA • FY2026 Current Budget MYBA Amended Budget Beginning Fund Balance 79,995 - 79,995 42001:lnterest Income 43001:Fees 45001:Misc Revenue Revenue Total CC0001 Non -Departmental CCO517 Streetlight Administration Expense Total 11,000 11,000 1,302,659 1,302,659 (6,000) (6,000) 1,307,659 - 1,307,659 1,213,640 1,213,640 1,213,640 - 1,213,640 Ending Fund Balance 1174,014 - 174,014 Reserves Total Available Fund Balance 1 174,014 - 174,014 4/2/2026 5:06 PM FY2026 MYBA Library FY2026 Current Budget MYBA Amended Budget Beginning Fund Balance 100,273 - 100,273 42001:lnterest Income 3,500 - 3,500 43001:Fees - - - 44001:Grant Revenue - - - 44504:Donations 106,000 - 106,000 Revenue Total 109,500 - 109,500 CCO210 Library 145,152 64,000 209,152 Expense Total 145,152 64,000 209,152 Ending Fund Balance 164,621 (64,000) 621 Reserves Total Available Fund Balance 64,621 (64,000) 621 4/2/2026 5:06 PM FY2026 MYBA 42001:lnterest Income 44002:Federal Forfeitures Revenue Total CC0702 Police Administration Expense Total 297 297 30,000 152,987 182,987 30,000 152,987 182,987 Ending Fund Balance 1 45,034 (45,034) - Reserves Total Available Fund Balance 1 45,034 (45,034) - 4/2/2026 5:06 PM FY2026 MYBA 42001:Interest Income 200 - 200 Revenue Total 200 - 200 CC0742 Police Operations 10,000 986 10,986 Expense Total 10,000 986 10,986 Ending Fund Balance 1 988 (988) - Reserves Total Available Fund Balance 1 988 (988) - 4/2/2026 5:06 PM FY2026 MYBA FY2026 Current Amended Budget MYBA Budget Beginning Fund Balance 358,742 54,560 413,302 42001:lnterest Income 43001:Fees 44504:Donations Revenue Total - - - CC0744 Animal Services - 413,302 413,302 Expense Total - 413,302 413,302 Ending Fund Balance 358,742 (358,742) - Reserves Total - - - Available Fund Balance 358,742 (358,742) - 4/2/2026 5:06 PM FY2026 MYBA nnine Fund Balance 40001:13roperty Taxes 44502:Developer Contributions Revenue Total FY2026 Current Amended Budget MYBA Budget 389,243 389,243 389,243 389,243 CC0601 PID Administration - 60,000 60,000 Expense Total - 60,000 60,000 Ending Fund Balance - 329,243 329,243 Reserves Total - - - Available Fund Balance - 329,243 329,243 4/2/2026 5:06 PM FY2026 MYBA FY2026 Current Amended Budget MYBA Budget Beginning Fund Balance 101,866,290 (45,116) 101,821,174 40002:Sales Taxes 14,566,542 - 14,566,542 42001:lnterest Income I 1,684,000 1,684,000 Operating Revenue Total 16,250,542 16,250,542 Operating CC0001 Non -Departmental - - CC0500 GTEC 642,931 642,931 Operating Expense Total 642,931 642,931 Non -Operating 44001:Grant Revenue 2,880,238 2,880,238 45003:Misc Reimbursements 110,000 110,000 46001:Bond Proceeds 7,500,000 (7,500,000) - 46002:Bond Premium - - Non -Operating Revenue Total 10,490,238 (7,500,000) 2,990,238 Non -Operating CC0001 Non -Departmental 7,455,388 (75,000) 7,380,388 CC0500 GTEC 72,512,894 (7,500,000) 65,012,894 Non -Operating Expense Total 79,968,282 (7,575,000) 72,393,282 Ending Fund Balance 47,995,857 29,884 48,025,741 Reserves Contingency Reserve 3,641,635 3,641,635 Debt Service Reserve 7,276,535 7,276,535 Reserves Total 10,918,170 - 10,918,170 Available Fund Balance 37,077,687 29,884 37,107,571 4/2/2026 5:06 PM FY2026 MYBA 42001:lnterest Income 811,800 811,800 43004:Administrative Charges 5,655,304 5,655,304 45001:Misc Revenue - - 45002:lnsurance Proceeds 200,000 200,000 45003:Misc Reimbursements - 45004:Sale of Property - - 70001:Transfers In 6,742,000 6,742,000 Revenue Total 13,409,104 - 13,409,104 CC0320 Fleet Expense Total 19,946,076 42,000 19,988,076 19,946,076 42,000 19,988,076 Ending Fund Balance 4,539,859 (438,861) 4,100,998 WC Adjustment - - Capital Reserve 3,670,313 (438,861) 3,231,452 Contingency Reserve 869,546 869,546 Reserves Total 4,539,859 (438,861) 4,100,998 Available Fund Balance 1 (0) 0 0 4/2/2026 5:06 PM FY2026 MYBA FY2026 Current Amended Budget MYBA Budget Beginning Fund Balance 10,054,523 2,272 10,056,795 41002:Penalties 60,000 - 60,000 42001:lnterest Income 247,500 247,500 43001:Fees 60,000 60,000 43003:Permits - - 43004:Administrative Charges 29,400,889 29,400,889 45001:Misc Revenue 100 100 45002:lnsurance Proceeds 75,000 75,000 45003:Misc Reimbursements 150,000 150,000 Revenue Total 29,993,489 29,993,489 CC0001 Non -Departmental 3,074,433 - 3,074,433 CC0302 Finance Administration 2,350,476 8,500 2,358,976 CC0315 Accounting 1,998,018 - 1,998,018 CC0317 Purchasing 993,129 993,129 CC0318 Warehouse Services 367,105 367,105 CC0321 Utility Customer Service 4,170,234 4,170,234 CC0322 Utility Customer Billing 6,170,806 6,170,806 CC0503 Organizational and Operational Excellence 1,010,890 1,010,890 CC0526 Systems Engineering 3,965,954 3,965,954 CC0534 Conservation 1,040 1,040 CC0556 Shared Control Center 1,023,929 1,023,929 CC0635 City Secretary Services - - CC0637 Economic Development 752,418 752,418 CC0639 Human Resources 2,070,566 - 2,070,566 CC0640 Citywide Human Resources 2,046,860 120,000 2,166,860 CC0654 Legal 1,861,195 - 1,861,195 CC0658 Real Estate Services 656,248 - 656,248 Expense Total 32,513,301 128,500 32,641,801 Ending Fund Balance 1 7,534,711 (126,228) 7,408,483 WC Adjustment nC3C1 vc3 I ULC31 7,077,73'F - 7,07J,7364 Available Fund Balance 1 1,635,177 (126,228) 1,508,949 4/2/2026 5:06 PM FY2026 MYBA FY2026 Current Amended Budget MYBA Budget Beginning Fund Balance 13,150,529 (34,352) 13,116,177 42001:lnterest Income 277,750 - 277,750 43004:Administrative Charges 18,390,645 18,390,645 45001:Misc Revenue - - 45002:lnsurance Proceeds 45003:Misc Reimbursements 45004:Sale of Property - - 70001:Transfers In 1,273,449 1,273,449 Revenue Total 19,941,844 19,941,844 CC0647 IT End User Support 1,097,957 1,097,957 CC0648 IT Fiber 491,564 491,564 CC0649 IT Applications 1,977,008 1,977,008 CC0650 IT Public Safety 843,424 - 843,424 CC0651 IT Infrastructure 2,413,737 2,174,464 4,588,201 CC0652 IT Management 11,374,233 115,680 11,489,913 Expense Total 18,197,922 2,290,144 20,488,066 Ending Fund Balance 14,894,451 (2,324,496) 12,569,955 WC Adjustment - - Reserve for Capital 5,887,500 5,887,500 Contingency Reserve 4,007,288 4,007,288 Reserves Total 9,894,788 9,894,788 Available Fund Balance 1 4,999,663 (2,324,496) 2,675,167 4/2/2026 5:06 PM FY2026 MYBA FY2026 Current Budget Amended MYBA Budget Beginning Fund Balance 8,441,980 (81,775) 8,360,205 Operating Revenue 42001:Interest Income 250,000 - 250,000 Operating Revenue Total 250,000 - 250,000 CC0001 Non -Departmental CC0357 Self Insurance 15,899,018 50,000 15,949,018 Operating Expense Total 15,899,018 50,000 15,949,018 44501:Contribution Revenue 15,143,055 15,143,055 45001:Misc Revenue 300,000 300,000 45002:lnsurance Proceeds 278,231 278,231 45003:Misc Reimbursements 182,411 182,411 Non -Operating Revenue Total 15,903,697 - 15,903,697 Ending Fund Balance 1 8,696,659 (131,775) 8,564,884 WC Adjustment - - Rate Stabilization 2,809,312 2,809,312 IBNR 1,478,585 - 1,478,585 Reserves Total 4,287,897 - 4,287,897 Available Fund Balance 4,408,762 (131,775) 4,276,987 4/2/2026 5:06 PM FY2026 MYBA Airporx-itiperations FY2026 Current Amended Budget MYBA Budget Beginning Fund Balance 3,625,006 730,017 4,355,024 40001:Property Taxes 15,215 - 15,215 42001:lnterest Income 157,600 - 157,600 43005:Rental Revenue 355,000 - 355,000 43606:Airport Charges 5,595,500 - 5,595,500 Operating Revenue Total 6,123,315 - 6,123,315 CC0636 Airport 6,327,591 177,424 6,505,015 Operating Expense Total 6,327,591 177,424 6,505,015 44001:Grant Revenue 130,000 130,000 45001:Misc Revenue 3,000 3,000 45002:lnsurance Proceeds - - 46001:Bond Proceeds 680,000 (70,000) 610,000 46050:Proceeds from Lease 4,261 4,261 70001:Transfers In - - Non -Operating Revenue Total 817,261 (70,000) 747,261 CC0001 Non -Departmental 249,319 249:319 CC0636 Airport I 2,726,401 (70,000) 2,656401 Non -Operating Expense Total 2,975,720 (70,000) 2,905,720 Ending Fund Balance 1,262,270 552,593 1,814,8 33 WC Adjustment - - Contingency Reserve 330,509 330,509 Debt Service Reserve 216,967 216,967 Reserves Total 547,476 - 547,476 Available Fund Balance 714,794 552,593 1,267,387 4/2/2026 5:06 PM FY2026 MYBA Electric Services I FY2026 Current Budget MYBA Amended Budget Beginning Fund Balance 84,700,245 5,024,702 89,724,947 40002:5ales Taxes 7,500 7,500 41002:Penalties 887,250 887,250 42001:lnterest Income 3,428,250 3,428,250 43001:Fees 5,006,867 (326,112) 4,680,755 43003:Permits 646,713 646,713 43004:Administrative Charges 899,883 899,883 43601:Electric Charges 123,896,919 (4,815,458) 119,081,461 44502:Developer Contributions 21,607,256 21,607,256 Operating Revenue Total 156,380,638 (5,141,570) 151,239,068 CC0001 Non -Departmental 600,000 - 600,000 CCO516 Electric Operational Technology 1,081,869 51,826 1,133,695 CCO517 Streetlight Administration CCO520 Customer Energy Solutions 1,056,059 1,056,059 CCO521 Operational Technology 1,205,802 1,205,802 CCO522 Electric Administration 11,777,119 (242,474) 11,534,645 CCO523 Electric Safety and Employee Development 377,984 377,984 CCO525 T&D Services 3,978,123 3,978,123 CCO534 Conservation CC0537 Electric Resource Management 87,647,942 (6,266,961) 81,380,981 CC0555 Electric Systems Operations 910,033 16,285 926,318 CC0557 Electrical Engineering 1,845,999 1,845,999 Operating Expense Total 110,480,930 (6,441,324) 104,039,606 44001:Grant Revenue - 45001:Misc Revenue 2,991 2,991 45004:Sale of Property 7,174 7,174 46001:13ond Proceeds 44,540,225 44,540,225 46002:Bond Premium 70001:Transfers In Non -Operating Revenue Total 44,550,390 44,550,390 CC0001 Non -Departmental 24,735,054 (586,966) 24,148,088 CC0516 Electric Operational Technology 12,659,511 12,659,511 CCO521 Operational Technology 4,825 4,825 CCO522 Electric Administration 512,020 512,020 CCO525 T&D Services 1,028,272 1,028,272 CCO537 Electric Resource Management CCO555 Electric Systems Operations 4,100 4,100 CCO557 Electrical Engineering 71,866,138 71,866,138 Non -Operating Expense Total 110,809,920 (586,966) 110,222,954 Ending Fund Balance 64,340,423 6,911,422 71,251,845 WC Adjustment Operating Contingency Reserve 6,349,393 12,957 6,362,349 Rate Stabilization Reserve 32,631,410 (5,481,410) 27,150,000 Non -Operating Reserve 12,060,411 12,060,411 Reserves Total 51,041,214 (5,468,454) 45,572,760 Available Fund Balance 13,299,209 12,379,876 25,679,084 4/2/2026 5:06 PM FY2026 MYBA FY2026 Current Budget MYBA Budget Bexinning Fund Balance 1 465.504.706 4.155.340 469.660.046 41002:Penalties 850,000 850,000 41602:Impact Fees 34,730,106 34,730,106 42001:lnterest Income 26,581,883 26,581,883 43001:Fees 6,502,911 6,502,911 43005:Rental Revenue 25,000 25,000 43602:Water Charges 100,231,801 100,231,801 43603:WastewaterCharges 38,172,490 38,172,490 43604:lrrigation Charges 1,121,315 1,121,315 •11502:Developer Contributions 535,000 - 535,000 Operating Revenue Total 208,750,506 208,750,506 CC0001 Non -Departmental 625,000 625,000 CC0514 Water Operational Technology 1,945,139 1,945,139 CC0524 Metering Services 3,782,380 3,782,380 CC0526 Systems Engineering CC0527 Water Services Administration 43,759,305 43,759,305 CC0528 Water Distribution 11,181,565 11,181,565 CC0529 Water Plant Management 9,682,282 9,682,282 CC0530 Wastewater Operations 5,498,253 5,498,253 CC0531 Wastewater Plant Management 8,983,755 1,500,000 10,483,755 CC0532 Irrigation Operations 589,171 - 589,171 CC0535 Water Conservation 2,483,321 2,483,321 CC0539 Regulatory Compliance 1,358,075 1,358,075 CC0553 Water Operations 99,451 99,451 CC0554 Water Control Center 2.200,980 2,200,980 Operating Expense Total 92,188,678 1,500,000 93,688,678 44001:Grant Revenue 10,000,000 10,000,000 45001:Misc Revenue 2,396,488 2,396,488 45002:Insurance Proceeds 45004:Sale of Property - 46001:Bond Proceeds 450,544,407 450,544,407 46002:Bond Premium 70001:Transfers In 61,000,000 61,000,000 Non -Operating Revenue Total 523,940,895 523,940,895 CC0001 Non -Departmental 14,863,636 14,863,636 000514 Water Operational Technology 144,100 144,100 CC0524 Metering Services 3,002,564 3,002,564 CC0526 Systems Engineering 784,149,290 784,149,290 CC0527 Water Services Administration 1,622,745 1,622,745 CC0528 Water Distribution 77,415,581 77,415,581 CC0529 Water Plant Management CC0530 Wastewater Operations 24,696,236 24,696,236 CC0531 Wastewater Plant Management 155,200 155,200 CC0532 Irrigation Operations 43,305 43,305 CC0535 Water Conservation 97,300 97,300 CC0539 Regulatory Compliance 211,200 211,200 CC0553 Water Operations 20,867,561 20,867,561 CC0554 Water Control Center 24,600 24,600 Non -Operating Expense Total 927,293,318 927,293,318 Ending Fund Balance 178,714,111 2,655,340 181,369,451 WC Adjustment - Contingency Reserve 18,015,608 18,015,608 Non -Operating Reserve 19,763,923 19,763,923 Impact Fee Reserve 51,962,957 51,962,957 Reserves Total 89,742,488 89,742,488 Available Fund Balance 88,972,623 2,655,340 91,626,963 4/2/2026 5:06 PM Position Control 00 General Fund CC0104 Development Administration FY26 Adopted BudgetBudget 3.00 FY26 MYBA FY26 Proposed 3.00 CC0105 Development Engineering 8.00 8.60 CC0107 Planning 19.00 19.00 CCO202 Parks Administration 11.00 11.00 CCO210 Library 29.00 29.00 CCO211 Parks 21.00 21.00 CCO212 Recreation 21.00 21.00 CCO213 Tennis Center 3.50 3.50 CCO215 Garey Park 9.50 9.50 CCO218 Downtown, Arts, & Events 4.50 4.50 CC0311 311 -Call Center 10.00 10.00 CC0316 Municipal Court 5.50 5.50 CC0402 Fire Support Services/Administration 23.00 23.00 CC0422 Fire Emergency Services 139.00 139.00 CC0448 EMS 24.00 24.00 CC0536 Inspection Services 22.00 22.00 CC0602 Administrative Services 13.00 13.00 CC0605 Emergency Management 3.00 3.00 CC0635 City Secretary Services 9.00 9.00 CC0638 General Government Contracts 5.00 5.00 CC0655 Communications/Public Engagement 8.00 8.00 CC0702 Police Administration 5.00 5.00 CC0742 Police Operations 148.50 148.50 CC0744 Animal Services 4.00 4.00 CC0745 Code Compliance 6.00 6.00 CC0802 Public Works 3.00 3.00 CC0846 Streets 26.00 26.00 CC0847 Trans oration Planning i i General Fund Total 201 Tourism.50 CCO208 CVB �201 Tourism Total 00 Facilities Maintenance Fund CC0319 Facilities ii Facilities Maintenance Fund Total 3.00 586.50:. 7.501 7.50 8.001 8.00 3.00 1 7.50 i .1 8.00 4 520 Fleet Services Fund CC0320 Fleet �520 Fleet Services Fund Total 11.001 ii 11.00 11.010 41 Joint Servicefund CC0302 Finance Administration 9.00 9.00 CC0315 Accounting 15.00 15.00 CC0317 Purchasing 7.00 7.00 CC0318 Warehouse 3.00 3.00 CC0321 Utility Customer Service 17.00 17.00 CC0322 Utility Customer Billing 25.00 25.00 CC0503 Organizational and Operational Excellence 4.00 4.00 CC0526 Systems Engineering 24.00 24.00 CC0556 Shared Control Center 8.00 8.00 CC0637 Economic Development 4.00 4.00 CC0639 Human Resources 13.00 13.00 CC0654 Legal 7.00 7.00 CC0658 Real Estate Services i Joint Service Fund Total 4.00 140.00 4.00 i i9j 570 Information • ..• CC0647 IT End User Support 5.00 - 5.00 CC0648 IT Fiber 2.00 2.00 CC0649 IT Applications 14.00 14.00 CC0650 IT Public Safety 4.00 4.00 CC0651 IT Infrastructure 1 7.001 7.00 CC0652 IT Management �570 Information Technologyii 11.00 11.00 00 .00 Airport Operations CC0636 Airport �600 Airport Operations Total .001 9.00 9.00 .0 Electric Services CC0516 Operational Technology - Electric 3.00 1.00 7 4.00 CC0520 Customer Energy Solutions 3.00 3.00 CC0521 Operational Technology - Shared 7.00 7.00 CC0522 Electric Administration 10.00 10.00 CC0525 T&D Services 36.00 36.00 CC0555 Electric Systems Operations 8.00 8.00 CC0557 Electrical Engineering 17.00 17.00 CC0558 Engineering Technology 1.00 1.00 Solid Waste Fund CC0533 Environmental Services 3.00 3.00 �630 Solid Waste Fund Total l CC0843 Stormwater Administration & Regulatory 3.00 3.00 CC0845 Stormwater 10.00 10.00 ,'64i Stormwater Services TotaT---A&, ..0 Water Services CC0514 Operational Technology - Water 7.00 7.00 CC0524 Metering Services 17.00 17.00 CC0527 Water Services Administration 40.00 1.00 41.00 CC0528 Water Distribution 30.00 30.00 CC0529 Water Plant Management 24.00 24.00 CC0530 Wastewater Operations 19.00 19.00 CC0531 Wastewater Plant Management 20.00 20.00 CC0535 Water Conservation 13.00 13.00 CC0539 Regulatory Compliance 9.00 9.00 CC0554 Water Control Center 14.00 14.00 Grand Total 1099.001 2.001 1101.00 IFY2026 MYBA Detail '- — Expense Revefin 100 General Fund CC0001 Non -Departmental FY26 MYBA: Animal Services SRF FY26 MYBA: Berry Creek Highland Traffic Signal/SH29 FY26 MYBA: Franchise Fee projection under budget FY26 MYBA: PILOT projection under budget FY26 MYBA: Council Discretionary CC0001 Non -Departmental Total CCO210 Library FY26 MYBA: Replacement Reach -in Display Cooler for Library Cafe CCO210 Library Total CC0638 General Government Contracts FY26 MYBA: Yearwood MUD Agreement CC0638 General Government Contracts Total CC0847 Transportation Planning FY26 MYBA: Public Transportation - rideGTX CC0847 Transportation Planning Total 100 General Fund Total 120 General Capital Projects CC0001 Non -Departmental FY26 MYBA: Berry Creek Highland Traffic Signal/SH29 FY26 MYBA: Visitors Center Renovation FY26 MYBA: Year One funding for CSC datacenter and related projects FY26 MYBA: Berry Creek Reduction and Moving to Blue Hole CC0001 Non -Departmental Total CCO211 Parks FY26 MYBA: Bluffview Trails FY26 MYBA: San Gabriel Low Water Crossing FY26 MYBA: Berry Creek Reduction and Moving to Blue Hole CCO211 Parks Total CC0319 Facilities FY26 MYBA: Visitors Center Renovation FY26 MYBA: Year One funding for CSC datacenter and related projects CC0319 Facilities Total CC0526 Systems Engineering FY26 MYBA: Berry Creek Highland Traffic Signal/SH29 FY26 MYBA: Ridgeline FY26 MYBA: Study for Sycamore to SH195 CC0526 Systems Engineering Total 120 General Capital Projects Total 201 Tourism CC0001 Non -Departmental FY26 MYBA: Visitors Center Renovation CC0001 Non -Departmental Total 201 Tourism Total 206 Council Discretionary CC0001 Non -Departmental FY26 MYBA: Council Discretionary CC0001 Non -Departmental Total 206 Council Discretionary Total 221 Library CCO210 Library FY26 MYBA: Fund 221 Library Reserves CCO210 Library Total 221 Library Total 268 Police Federal Seizures 8, Forfeitures - 413,302 400,000 400,000 (242,474) (586,966) 1,514,365 1,914,365 (16,138) 16 000 - 16,000 740,339 740,339 136,000 136,000 2,806,704 (16,138) - 400,000 2,513,000 880,000 (1,000,000) - 2,793,000 147.410 - 741,323 741,323 (1,000,000) - (111,267) 741,323 2,513,000 880,000 3,393,000 400,000 200,000 39,380 39,380 639,380 39,380 3,921,113 3,573,703 2,513,000 2,513,000 2,513,000 1,514,365 1,514,365 - 1,514,365 64,000 - 64,000 64,000 CC0702 Police Administration FY26 MYBA: Federal Seizures 152,987 CC0702 Police Administration Total 152,987 268 Police Federal Seizures & Forfeitures Total 152,987 - 269 Police Forfeitures - State & Local CC0742 Police Operations FY26 MYBA: Seizures Local and State 986 CC0742 Police Operations Total 986 269 Police Forfeitures - State & Local Total 986 274 Animal Services CC0744 Animal Services FY26 MYBA: Animal Services SRF 413,302 CC0744 Animal Services Total 413,302 274 Animal Services Total 413,302 347 Preserve at Water Oak PID CC0001 Non -Departmental FY26 MYBA: Preserve at Water Oak PID 389,243 CC0001 Non -Departmental Total 389,243 CC0601 PID Administration FY26 MYBA: Preserve at Water Oak PID 60,000 - CC0601 PID Administration Total 60,000 347 Preserve at Water Oak PID Total 60,000 3899243 402 GTEC - Projects CC0001 Non -Departmental FY26 MYBA: Reduction in Wolf Ranch Parkway (75,000) - CC0001 Non -Departmental Total (75,000) CC0500 GTEC FY26 MYBA: Reduction in Wolf Ranch Parkway (1 500,000) (7,500,000) CC0500 GTEC Total (7,500,000) (7,500,000) 402 GTEC - Projects Total (7,575,000) (7,500,000) 520 Fleet Services Fund CC0320 Fleet FY26 MYBA: Wireless Communications Program Manager Vehicle 42,000 CC0320 Fleet Total 42,000 520 Fleet Services Fund Total 42,000 540 Joint Service Fund CC0302 Finance Administration FY26 MYBA: Merchant Services RFP 8,500 CC0302 Finance Administration Total 8,500 CC0640 Citywide Human Resources FY26 MYBA: Property and Casualty Insurance Increase 120.000 CC0640 Citywide Human Resources Total 120,000 540 Joint Service Fund Total 128,500 570 Information Technology Fund CC0651 IT Infrastructure FY26 MYBA: Year One funding for CSC datacenter and related projects 2,174,464 CC0651 IT Infrastructure Total 2,174,464 CC0652 IT Management FY26 MYBA: New Workday integrations for newly selected benefit providers 70,000 FY26 MYBA: Overhire for IT Manager - Architecture (Integrations) 45,680 CC0652 IT Management Total 115,680 570 Information Technology Fund Total 2,290,144 m7rimr, Expense Revenuea.- 590 Self Insurance Fund CC0357 Self Insurance FY26 MYBA: Mental Health Provider for First Responders and Emergency Communications Employees 50,000 CC0357 Self Insurance Total 50,000 590 Self Insurance Fund Total 50,000 601 Airport Operations - Grants CC0636 Airport FY26 MYBA: Airport Grant 177,424 CC0636 Airport Total 177,424 601 Airport Operations - Grants Total 177,424 602 Airport Operations - Projects CC0636 Airport FY26 MYBA: Reducing Air Traffic Control Tower Equipment (70,000) (70,000) CC0636 Airport Total (70,000) (70,000) 602 Airport Operations - Projects Total (70,000) (70,000) 610 Electric Services CC0001 Non -Departmental FY26 MYBA: PILOT projection under budget (586,966) CC0001 Non -Departmental Total (586,966) CC0516 Electric Operational Technology FY26 MYBA: SCADA System Analyst 51,826 CC0516 Electric Operational Technology Total 51,826 CC0522 Electric Administration FY26 MYBA: Franchise Fee projection under budget (242,474) FY26 MYBA: Sales Revenue Projection (Overall Sales Revenue) Under Budget (4,815,458) CC0522 Electric Administration Total (242,474) (4,815,458) CC0537 Electric Resource Management FY26 MYBA: Purchase Power Projection Under Budget (6,266,961; FY26 MYBA: REC Revenue Projection Under Budget (326,112) CC0537 Electric Resource Management Total (6,266,961) (326,112) CC0555 Electric Control Center FY26 MYBA: Motorola Service Agreement 16,285 CC0555 Electric Control Center Total 16,285 610 Electric Services Total (7,028,290) (5,141,570) 660 Water Services CC0531 Wastewater Plant Management FY26 MYBA: Package Plant Lease for Dove Springs WWTP 1,500,000 - CC0531 Wastewater Plant Management Total 1,500,000 - 660 Water Services Total 1,500,000 - Grand Total (553,130) (7,250,397)