Table 19: Changes Between Proposed and Projected FY 2026/27 (Continued)
| FY 27 Expenditures Proposed | FY 26 Expenditures Projected | Change in Expenditures | Change % | Est. Ending FY 27 Fund Balance Proposed | Est. Ending FY 26 Fund Balance Projected | Change in Balance | Change % |
|---|---|---|---|---|---|---|---|
| 31,418,905 | 31,099,510 | 319,395 | 1.0% | 16,547,891 | 14,857,931 | 1,689,960 | 10.2% |
| 5,000 | 5,200 | (200) | -4.0% | 29,665 | 29,715 | (50) | -0.2% |
| 2,520,000 | 9,105,767 | (6,585,767) | -261.3% | 1,134,314 | (2,715,402) | 3,849,716 | 339.4% |
| 40,000 | 70,000 | (30,000) | -75.0% | 71,225 | 37,425 | 33,800 | 47.5% |
| - | 60,000 | (60,000) | 100.0% | 216,860 | 168,460 | 48,400 | 22.3% |
| 2,772,243 | 3,508,488 | (736,244) | -26.6% | (147,629) | (1,003,873) | 856,244 | -580.0% |
| 2,044,042 | 2,581,173 | (537,131) | -26.3% | 347,903 | (249,477) | 597,380 | 171.7% |
| 360,000 | 3,790,253 | (3,430,253) | -952.8% | 7,370 | (3,078) | 10,448 | 0.0% |
| 1,586,106 | 4,041,590 | (2,455,484) | -154.8% | (47,704) | (2,635,188) | 2,587,484 | -5424.1% |
| 1,362,602 | 1,919,242 | (556,640) | -40.9% | (684,385) | (1,241,025) | 556,640 | -81.3% |
| 18,424,904 | 16,388,537 | 2,036,368 | 11.1% | 21,329,951 | 23,464,318 | (2,134,368) | -10.0% |
| - | - | - | 0.0% | 185,140 | 186,040 | (900) | -0.5% |
| 7,631,000 | 5,766,822 | 1,864,178 | 24.4% | 12,914,173 | 15,023,351 | (2,109,178) | -16.3% |
| 322,500 | - | 322,500 | 100.0% | 382,440 | 324,440 | 58,000 | 15.2% |
| 11,000 | 38,700 | (27,700) | -251.8% | 268,685 | 240,985 | 27,700 | 10.3% |
| 1,901,100 | 1,901,100 | - | 0.0% | 34,630,029 | 34,630,029 | - | 0.0% |
| 1,251,100 | 1,251,100 | - | 0.0% | 21,817,474 | 21,817,474 | - | 0.0% |
| 630,000 | 133,800 | 496,200 | 78.8% | 412,672 | 343,833 | 68,839 | 16.7% |
| 522,500 | - | 522,500 | 100.0% | 281,866 | 608,566 | (326,700) | -115.9% |
| 170,000 | 882,206 | (712,206) | -418.9% | 5,420,156 | 4,971,993 | 448,163 | 8.3% |
| 334,100 | 1,033,786 | (699,686) | -209.4% | 7,018,931 | 5,850,745 | 1,168,186 | 16.6% |
| - | - | - | 0.0% | - | - | - | 0.0% |
| 343,000 | 29,000 | 314,000 | 91.5% | (77,972) | 192,378 | (270,350) | 346.7% |
| 73,650,102 | 83,606,273 | (9,956,171) | -11.91% | 122,059,054 | 114,899,640 | 7,159,415 | 5.87% |
001 General Fund: $1,689,960 or 10.2% fund balance increase.
The proposed ad valorem taxes were $840,000 higher than projected, as well as slightly higher proposed other revenue sources. The expenditures were relatively unchanged, resulting in an increase in the change in fund balance.
006 Library Contribution Fund: $50 or 0.2% fund balance decrease.
The revenues and expenditures for the Library Contribution Fund have remained largely unchanged from proposed to projected budget.
010 Sales Tax Revenue Capital Project Fund: $3,849,716 or 339.4% fund balance increase.
Sales tax revenue has decreased from the prior year by a projected $2,736,051 due to grant revenue in FY2026 that is not anticipated to be received in FY2027. Capital projects expenditures in FY2026 were projected to be higher by $6,585,767 due to FY2025 projects that are expected to be carried over and completed in FY2026.
011 Law Enforcement Education Fund: $33,800 or 47.5% fund balance increase.
Police fine revenue is projected to increase by $3,800 or 6.1% over projected year. There is an expenditure decrease of $30,000 for police automation equipment.
012 Police Forfeiture Fund: $48,400 or 22.30% fund balance increase.
Federal forfeiture revenue has decreased by $11,600 from projected to proposed and the capital
100