2026 Budget Development Calendar
Library, Utilities, & CMIP Work Sessions July 7 & July 21, 2025
Publication of proposed budget
Spring Retreat March 29, 2025
and notice of public hearing & Revenue Neutral Rate hearing July 21, 2025
CMIP Work Session #1 May 19, 2025
Department Budgets Work Session June 17, 2025
Budget & RNR Public Hearing and Adoption September 2, 2025
Base Budget Projections Work Session June 2, 2025
County Clerk provides estimated assessed valuation June 15, 2025
Approved Budget Delivered to County Clerk September 9, 2025
Fund Organization
•Funded primarily by property tax. •General Fund •Debt, Bond & Interest Fund •Funded by business-specific revenues •Water Operations •Sewer Operations •Sanitation •Stormwater
Governmental Activity Funds
Enterprise Funds
•Funded by sales tax and other revenue sources •Capital Projects
•Fire Equipment Reserve •Police Equipment Reserve •Sewer Capital Reserve •Water Capital Reserve
Capital Project & Equipment Funds
•Funded by specific and often restricted-use revenues •Transient Guest Tax •Library Operations •Special Parks •Special Alcohol & Drug Programs •Special Highway •Infrastructure Sales Tax •Used to report assets held by the City in a custodial capacity •Court Bonds •Payroll clearing fund
Special Revenue Funds
Agency Funds
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