As the City advances through the 2026–2027 fiscal year, it continues implementation of the adopted biennial budget while refining projections based on updated economic conditions. The budget development process spans approximately six to seven months, beginning with departmental planning early in
the calendar year and concluding with City Council adoption in June. Departments play a central role in this process and are responsible for: • Reviewing baseline revenues and expenditures • Evaluating service demands and operational priorities • Identifying staffing, program, and capital needs • Submitting recommended budget adjustments
This collaborative approach ensures that the budget remains aligned with organizational priorities and responsive to changing conditions. While formal preparation occurs from January through June, budget monitoring and adjustments take place throughout the fiscal year. Operating Budget and Administration The General Fund is the City’s primary operating fund, supporting day-to-day municipal services. Revenues are largely derived from property and sales taxes, which are sensitive to broader economic conditions.
The City budgets governmental funds using the modified accrual basis of accounting. Under this method: Revenues are recognized when measurable and available and expenditures are recognized when liabilities are incurred. Enterprise funds, including the Water Fund, are budgeted using the full accrual method, where revenues are recorded when earned and expenses when incurred. The City’s budgeting methodology aligns with its accounting practices, ensuring consistency and transparency. Departments begin with a baseline budget, typically the prior year’s adopted or amended budget, and propose adjustments to reflect updated service levels and operational needs.
Administration *
Sales Tax
Community Development
Property Tax
Fire Authority
Other Taxes
Parks & Recreation
Fees, Charges, and Earnings
Police Department
Public Works
* Administration includes the City Manager’s Office, City Attorney, City Council, Finance, and Human Resources.
Capital Improvement Program The Capital Improvement Program (CIP) outlines planned infrastructure investments over a rolling seven-year period, with current-year appropriations included in the annual budget. Due to the scale and complexity of capital projects, many span multiple fiscal years, with funding structured to align with project phases. CIP investments include: • Transportation and utility infrastructure • Public facilities and building improvements • Parks and recreational amenities • Technology systems and major equipment
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