Fiscal Year 2025-2026

Proposed Annual Operating Budget

City of Knoxville, Tennessee

Mayor
lndya Kincannon

MEMBERS OF CITY COUNCIL

District One: Tommy Smith, Vice Mayor
District Two: Andrew Roberto
District Three Seema Singh
District Four: Lauren Rider
District Five: Charles Thomas
District Six: Gwen McKenzie
At-Large: Lynne Fugate
At-Large: Debbie Helsley
At-Large: Amelia Parker

David Brace, Chief of Staff

A special thank you to all the departments that contributed to this document.
 City of Knoxville
Table of Contents
Introduction

Executive Summary ..................................................................................................................................... 1

Summary Information
Budget Comparison - All Funds ................................................................................................................. 11
Total Expenditures by Department ............................................................................................................ 12
Net Budget ..................................................................................................................................................... 13
Net Revenues by Type ................................................................................................................................ 14
Net Expenditures by Type ........................................................................................................................... 15
Summary of Interfund Charges and Transfers ........................................................................................ 16
Authorized Full-Time Positions by Department ....................................................................................... 18
Full-Time Positions by Department............................................................................................................ 19
Authorized Full-Time Personnel Chart ...................................................................................................... 20
Authorized Part-Time Positions by Department ...................................................................................... 21
Historical Part-Time Positions by Department ......................................................................................... 22
City and County Property Tax Rates ......................................................................................................... 23
Assessed Values - All Property .................................................................................................................. 24
General Fund
General Fund Revenue Summary ............................................................................................................. 25
General Fund Revenue Comparison ........................................................................................................ 30
General Fund Revenue ............................................................................................................................... 31
General/Other Funds Expenditure Summary .......................................................................................... 33
General Fund Expenditures by Department ............................................................................................ 39
General Fund Budget by Department ....................................................................................................... 40
General Fund Revenues and Expenditures ............................................................................................. 41
Authorized Positions by Department ......................................................................................................... 42
Permanent Full-Time Personnel ................................................................................................................ 43
Grants to Community Agencies.................................................................................................................. 44
Debt Service Fund
Debt Service .................................................................................................................................................. 46
Debt Service Schedule ................................................................................................................................ 47
Debt Amortization Schedule ....................................................................................................................... 48
Schedule of Annual Debt Payments .......................................................................................................... 49
Remaining Debt Outstanding ..................................................................................................................... 50
Capital Projects Fund
Capital Improvements Budget .................................................................................................................... 51
Budget Detail 56
 City of Knoxville
EXECUTIVE SUMMARY

This section provides an overview of major initiatives for the Proposed Fiscal Year 2025-2026 Budget, describes
some of the factors that have impacted the preparation of this budget, and highlights significant changes between
this budget and the prior year approved budget. More detailed explanations of these changes are found later in
the document.

The FY 25/26 Proposed Operating Budget, like all budgets, serves two main functions. First, the budget serves as
the legal authority for the City to spend funds. Secondly, the budget reflects the values of our City and serves as
a guide for how we will advance and deliver on our key priorities.

This budget focuses on the City’s core purpose of providing a stable foundation for safety, health and the common
good by providing high-quality services, building and maintaining infrastructure, and cultivating partnerships to
advance opportunity and address challenges in our community.

As the City advances its purpose and mission, Mayor Indya Kincannon’s Administration continues to focus on five
key priorities that shape and drive the strategies and investments the City will implement in the coming year.

• Public Safety
• Healthy and Connected Neighborhoods
• A Clean and Resilient Future
• Thriving Businesses and Good Jobs
• Good Governance

When the City invests public funds, we are investing in the services, infrastructure and initiatives necessary to
grow and improve our community and support the people who live, work, own businesses and visit Knoxville. Our
budgeting decisions today have a lasting impact: good decisions create economic returns and enhanced quality of
life, while poor decisions can limit future flexibility and create unanticipated consequences. This budget reflects a
responsible and forward-looking commitment to the great services, infrastructure, places and partnerships that
contribute to Knoxville’s high quality of life now and for generations to come.

General Overview

The FY 25/26 Proposed Operating Budget upholds the City’s commitment to provide Knoxville’s residents,
businesses and visitors with exceptional core services, quality infrastructure, great and connected public spaces
and a commitment to partnerships.

This is a balanced budget that accommodates increasing expenses within realistic revenue projections. The
primary drivers of expenditure increases are adjustments to employee compensation and additional operating and
capital expenditures due to the ongoing effects of inflation. On the revenue side, sales tax revenue is still rising,
although at a much slower rate than previous years, and is expected to grow by only 0.7% for FY 25/26 compared
to the current FY’s anticipated results. Additionally, the City is still benefiting from having raised property taxes in
2022 and property taxes are also projected to increase modestly through “real growth” in FY 25/26. Real growth
bolsters property taxes at a steady state in that the real growth average for the past three fiscal years is
approximately 1.4% per fiscal year and the City anticipates this growth factor to continue into the future. Real
growth does not occur rapidly but is crucial because every percentage point yields an approximate $1.2 million in
additional revenue per year.

Local Option Sales Tax revenue is forecasted to grow at a slower rate of only approximately 0.9% when compared
to where we projected ending the current FY (FY 24/25) via the mid-year financial report. Additionally, State
Shared Sales Tax revenue is projected to remain flat. This is a significant shift, as the City benefited greatly from
strong sales tax growth in the years immediately following the pandemic but that has markedly slowed while
inflation and expenditures are up.

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Inflation has continued to rise since the adoption of last year’s budget resulting in higher costs for City
infrastructure projects and other goods and services. Inflation is forecasted to hover around 2.7% (possibly higher
due to the labor market) for FY 25/26 in the State of Tennessee, but the City is still feeling the effects of the hyper-
inflation that occurred from FY 20/21 to date. This is especially true for construction projects where supplies and
labor costs increased. Additionally, inflation significantly impacts the City’s long-standing Equipment Replacement
Fund in which the City sets aside money to buy new equipment once the equipment has reached the end of its
useful life. In other words, despite having set aside funds to replace aging equipment, the money set aside rarely
covers the cost of replacement equipment purchases. In short, inflation has increased costs associated with large
and small infrastructure projects, routine supply purchases, equipment purchases and service contracts that
support basic functions such as building and facility maintenance.

In FY22/23, a property tax increase allowed the City to resolve lagging employee compensation, through a
comprehensive compensation plan, which had threatened the City’s ability to effectively deliver essential public
health and safety services. This budget continues to support competitive compensation pay, and includes
$225,000 in funding to address needed market increases within the Fire Department based on a recent analysis
by a compensation consultant. This budget also proposes $50,000 to cover the costs of an increasing number of
fire personnel obtaining advanced medical training as Advanced Emergency Medical Technicians (A-EMT) and
Paramedics due to an incentive program adopted in the current FY. This new incentive is working and adding
more highly trained personnel to serve the needs of residents.

Another component of employee compensation is the Pension Fund, which the FY25/26 budget properly funds.
This expense incorporates additional payments necessary to reflect the results of the 2022 Experience Study,
which lowered the expected rate of return on investments from 7.25% to 7% over five (5) years. The lowering of
the basis points for the expected rate of return comprises some of the increase in the pension unfunded liability.
FY 25/26 is the 3rd year of lowering the investment rate of return target and the current rate of return is now 7.1%.
This lowering of the rate of return increases the City’s payment for pension unfunded liability. Specifically, the
payment for pension unfunded liability increases from $22,980,646 in FY 24/25 to $25,129,596 in FY 25/26 for a
projected net increase of $2,148,950. The unfunded liability payments are expected to continue to grow in the
near term as the Pension Fund’s rate of return progresses toward the 7% mark.

Sales tax revenue is almost completely flat. Local option sales tax revenue is forecasted to grow at only 0.9%
compared to where we projected this revenue to be at the end of the current Fiscal Year (FY 24/25) and state
shared sales tax is projected to remain flat compared to the current fiscal year. For FY 25/26 the City only
projects a combined growth of approximately 0.7% ($700,000) compared to where we projected ending the
current FY (FY 24/25) via the mid-year financial report. This budget forecasts total local option sales tax at $70.7
million and state shared sales tax at $24 million for FY 25/26.

No growth is expected in the near term, for personal property taxes and public utility values assessed by the State
and the Knoxville Utilities Board’s Payments In Lieu of Taxes. This is due to the equalization rate in these areas
that occurred in both the current fiscal year and will occur in the upcoming FY 25/26 budget period. This situation
is discussed more in depth in the latter part of this Executive Summary in that both the County and City are
moving from a four year reappraisal cycle to a two year reappraisal cycle.

While the City is no longer receiving pandemic recovery State and Federal Funds, the City has recently been
awarded signficant funds from the U.S. Department of Transportation for use on the planned pedestrian
infrastructure that will span the Tennessee river, connecting the south and north waterfronts, improving safety and
spurring significant new residential and commercial investments in south Knoxville.

The City proposes making a $25 million lump sum payment on the remaining debt for the Convention Center in
the FY 25/26 Budget which will help the City in multiple ways. At the end of the current fiscal year (June 30, 2025)
the remaining principal balance on the debt for the Convention Center will be $59.0 million. The $25 million
payment will lower the principal amount to $34 million which will, in turn, lower the annual debt service payments
from approximately $9.8 million per FY to $5.7 million per FY which will save approximately $4.1 million per FY
through the life of the debt. This lump sum payment is estimated to save the City approximately $30.2 million in
total debt service payments on the Convention Center through the life of the bonds which is currently in the year
2032 and still enable the City to pay off the debt about 2 years earlier in 2030. Moreover, if the Tourism
Development Zone (TDZ) revenue continues to produce as it has, then the City should not have to use City Hotel/
Motel tax dollars on the debt thus freeing up the City Hotel/Motel tax revenue for other tourism related purposes.

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Also of note is that the City’s first debt service payment on the new Multi-Use Stadium will occur in FY 25/26. This
budget includes appropriating $1 million for this purpose. The Knoxville Sports Authority issued $65 million in
debt to construct the stadium and the funding sources to pay the debt are team rent, TIF/PILOT tax increments,
sales taxes, and funding from both the City and Knox County. The City and County will share equally on the “gap
funding” (i.e. any payments needed after all of the sales tax, TIF/PILOT increment, and team rent is accounted
for). This “gap funding” is anticipated to equal approximately $2 million in FY 25/26 with the City and County each
funding $1 million. The “gap funding” for the City and County is expected to decrease over time as both the TIF/
PILOT tax increments and sales tax revenues grow, thus reducing the amount needed from the City and County.

This FY 25/26 budget does not propose a tax increase and maintains the current property tax rate of $2.1556 per
$100 of assessed value. Of this amount, $0.1570 goes to the Debt Service fund and $1.9986 goes to the General
Fund.

The total proposed budget for FY 25/26 is $606,735,380 which is 0.3%, or $2,102,840 higher than the FY 24/25
budget. The increase is attributable to inflation and higher pay for personnel. The net budget (i.e. excluding inter-
fund transfers and charges which are effectively double counted within the budget) is $477,342,250. The budget
for the General Fund, which is the main operating fund of the City, equals $323,002,660.

Investing in Core Services

The work of the City to provide services that protect public health, safety and quality of life is a core function of
City government. People deserve to be and feel safe in Knoxville, and our community cannot thrive unless
residents are safe and secure. The proposed FY 25/26 General Fund operating budget decreases approximately
4.4% when compared to the prior year due to the relatively flat revenue with sales tax being a key factor.

Employee compensation and personnel costs comprise 39.6% ($188.9 million) of the City’s net budget (all funds
included) and are projected to grow by 7.4% ($12,933,010) from the FY 24/25 budget to the FY 25/26 budget. As
in the past, the largest portion of the net operating budget is devoted to the operation of the Police and Fire
Departments, with the majority of that funding (approximately $101.2 million) directly supporting the pay and
benefits for the men and women in uniform who work daily to keep our community healthy and safe.

The City is primarily a service organization and its employees are essential to providing the core services
expected by residents. This budget includes $225,000 in funding to address targeted market increases within the
Fire Department based on a recent analysis by a compensation consultant as well as $50,000 for increased A-
EMT and Paramedic incentive Pay.

The budget continues to fund the annual 2.5% salary increase prescribed by ordinance for General Government
employees as well as the adopted 4.2% annual increases (2.5% + 1.7% step) for Uniformed Employees in the
Police and Fire Departments. Additionally, $158,000 is proposed to bolster the City’s deferred compensation
program to help with employee retention. Specifically, the matching contribution from the City will increase by this
amount. This budget also proposes $125,000 ($250,000 per year in subsequent FY’s) to fund fitness center
memberships for City employees who wish to participate. This employer paid benefit will enhance the overall
health and wellbeing of City employees thus reducing long term healthcare costs while making the City even more
of an employer of choice. Finally, this budget includes the required funding to continue providing 8-weeks of paid
family leave for employees experiencing childbirth or adoption. It is important to note that all of these enhanced
benefit programs are an important part of the City’s goal of attracting and retaining top level talent and becoming
the region’s employer of choice.

This budget adds five full-time positions to the City’s staffing count. One position is an Administrative Manager for
the Communications Department and the remaining four are for the Police Department. Three of the positions
include current City employees (two Crime Scene Technicians and one Audio Visual Technician) that have
previously been funded by grants dollars but those grants are expiring and the need for these services still exists.
The other position is a new Police Curriculum Administrator who will develop, implement and manage KPD’s
various training programs as KPD continues to evolve with regard to how it keeps our community safe.

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As Knoxville’s population continues to grow and the City attracts more businesses and visitors, the demand for
quality core services will necessitate not only innovative uses of resources through efficient operations and
technology, but the incremental addition of budgeted positions. In total, full-time budgeted positions in the
proposed budget increase by five from the FY 24/25 Adopted Budget. Specifically, the budgeted full time
positions increase from 1,611 in FY 24/25 to 1,616 in FY 25/26. Part time positions are unchanged at 29.

Building and Maintaining Public Infrastructure

This budget also invests in building and maintaining the critical infrastructure that residents, businesses and
visitors rely on each day for safety and convenience. The proposed Capital Budget for FY 25/26 totals
$47,873,030 which is $4,554,830 higher than the current fiscal year.

The Capital Budget reflects increased project costs as a result of inflation and intentional investment decisions in
the upkeep of critical infrastructure, such as roadways, sidewalks, stormwater systems and other public assets.
The Capital Budget also reflects core administrative goals to promote public safety, healthy and connected
neighborhoods, great public spaces, sustainability and quality jobs.

While not a part of the FY 25/26 Proposed Budget, the City continues to invest in Public Safety by constructing a
modern fire station (Fire Station # 6) in the heart of the Burlington Business District. The project is estimated at
over $8 million with funding approved over multiple fiscal years including a recent $4.5M appropriated in a FY
24/25 Budget Amendment. The budget also includes an additional $200,000 to fund the City’s portion of dispatch
services provided by the Knox County Emergency Communications District (E-911), bringing the projected total
support for this vital service to $2,619,140 in FY 25/26.

A little over $11.3 million is budgeted for essential roadway safety investments such as repairs to roads, bridges,
guardrails, signage, signals and other basic safety assets across the City. In line with Vision Zero principles of
eliminating roadway fatalities and serious injuries, this budget invests in safe and reliable infrastructure to support
the mobility of all users of Knoxville’s transportation systems, including bicyclists and pedestrians. It provides just
over $1.8 million for the Vision Zero Program, sidewalk repairs and maintenance, ADA curb cuts, and the Citywide
Roadway Safety Program. City infrastructure investments also make Knoxville more sustainable and resilient to
the threats and hazards that our community faces, including climate change. This year’s budget maintains
support for critical stormwater drain repairs and drainage improvement projects. Investments in the efficiency of
municipal facilities through equipment and operational improvements reduce utility bills and create a return on
investment for taxpayers while also reducing environmental impacts. In addition to funding almost $2.5 million for
repairs/upgrades to roofs and heating/ventilation systems, the budget also continues to fund sustainable
innovation and community charging stations for a total of $500,000 for energy efficiency and public charging
infrastructure.

Creating Great Places and Connecting People

The City’s investment in infrastructure is about more than the basic core sidewalks, bike lanes, pavement and
pipes required to run a city. Amazing public places that allow Knoxville residents and visitors to connect with each
other and to the natural world are a key part of what makes our City special. From neighborhood parks to regional
destinations, this budget invests in great places, connectivity and in the people who help create and maintain
them.

The FY 25/26 budget will create and maintain great places for play and active recreation. It includes over $10
million for improvements to parks and recreational facilities throughout the City, including significant investments
at Lakeshore Park and the World’s Fair Park Amphitheater. It also includes $250,000 to continue our long-
standing ADA improvements program that provides targeted accessibility improvements at existing public facilities
throughout the City.

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The budget also funds the City’s continued support for arts and culture amenities in our community. This includes
$423,500 for dozens of arts and culture non-profits and also funds a public art and transformative expansion
capital project spearheaded by the Arts and Cultural Alliance at the Emporium Building in downtown Knoxville. An
estimated $1.4 million will be provided to Zoo Knoxville over a 2-year period with $700,000 provided in FY 25/26
to fund the “Southern Appalachian Node Project.” The funds will be used for critical upgrades to animal exhibits
and guest amenities. More specifically, this includes expanding and upgrading the raptor exhibit, renovating/
relocating nearby guest restrooms and re-purposing the former Tiger Tops restaurant into a versatile space for
guest services and educational programming. Additionally, this budget proposes to fund the final tranche
($300,000) for the Zoo’s Rhino Exhibit. Zoo Knoxville is truly one of Knoxville’s leading tourism destinations and
also serves City residents on a daily basis.

Among the most significant multi-year capital investments is the City’s continued investment of $4.2M to KCDC’s
Transforming Western project that will invest over $200 million in not only affordable housing, but the
transformation of an entire neighborhood with new park spaces, connectivity and other amenities needed to
support a vibrant, thriving community for generations to come. The City’s total six year commitment to this project
equates to $26.2 million in local dollars and is a significant component of the City’s commitment to affordable
housing in the current budget. The City’s multi-year pledge will support the creation and rehabilitation of over 470
modern, permanently affordable homes for Knoxville families.

While not a part of this proposed budget, the City’s $14 million commitment to the infrastructure surrounding the
new publicly-owned multi-use stadium is coming to fruition. This new public facility connects east Knoxville to
downtown and is estimated to have an economic impact of $480 million and the creation of 400 jobs. The City’s
previous investments in the surrounding streetscape and public amenities creates vibrant public spaces that
enhance connectivity to surrounding neighborhoods including affordable housing at First Creek at Austin,
improvements at Harriet Tubman Park and other future infrastructure improvements planned as part of Knoxville’s
$46.2 million DOT Reconnecting Communities grant award.

While not a budget line item, the master plan and technical design of the long-envisioned South Waterfront
Pedestrian Bridge continues to move forward through collaboration with the South Waterfront Advisory and
Advocacy group, The University of Tennessee, Aslan Foundation and KCDC. In FY 22/23, the State of Tennessee
allocated $20 million for this project and the City has recently been awarded a $24.3 million RAISE Grant through
the U.S. Department of Transportation. A pedestrian bridge connecting the north and south waterfronts has long
been part of the South Waterfront Vision Plan since its original adoption in 2006 and this unique partnership,
focused on shaping the Down River area of the South Waterfront as well as the Chapman corridor, is truly
exciting.

Supporting Partnerships - Building Community

In addition to investing in core services, building and maintaining public infrastructure and creating great spaces
that connect people, the City also advances its mission and administrative priorities through partnerships that
leverage both public and private resources to solve tough, complicated issues in our community.

Public Safety Partnerships

The proposed budget maintains and expands critical partnerships with numerous institutional and community
organizations that provide critical services specific to the health and safety of our community. The proposed
budget includes over approximately $1.2 million in grants and contracts for Youth Empowerment, Violence
Prevention, Youth Violence Prevention and grants to promote addressing disparities in communities most
impacted by Urban Renewal.

Through the City’s long-standing Community Agency Grants program, this proposed budget provides over $1.6
million to local arts and social service non-profits to help achieve the Mayor’s goals of improved public safety,
healthy and connected neighborhoods, a clean and resilient future and thriving businesses and good jobs. This
includes over $453,000 budgeted for in agency grants to arts and culture organizations in our community. These
grants help strengthen our vibrant arts community, improve our quality of life, and make the arts more accessible
to underserved members of our community.

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Over $1 million is budgeted for local non-profits providing community and social services to those in need. Legal
Aid, Second Harvest, and Nourish Knoxville are included to address food insecurity and housing stability. Over
$400,000 is included for organizations that provide consistent, safe and enriching programming for Knoxville’s
youth through literacy initiatives, mentorship, after-school and summer programs. This supplements our
longstanding support of Community Schools and Boys and Girls Clubs.

Agencies directly engaged in the critical work of responding to local health needs, including mental health and
addiction, are budgeted for $520,000. Cherokee Health Center, InterFaith Health Center, Kim Health Center, and
the Mental Health Association of East Tennessee all provide critical services that enable Knoxvillians to live fuller,
healthier lives and relieve some of the burden on our local emergency rooms. The City is also allocating $300,000
Opioid Remediation dollars generated from various class action legal settlements with major pharmaceutical
companies and other distributors. Organizations budgeted to receive Opioid Remediation funds include Metro
Drug, Positively Living, Volunteer Ministry Center, the Salvation Army, and The University of Tennessee Medical
Center. It is important to note that cities in Tennessee receive significantly lower distributions of opioid funding
than counties. Additional resources are allocated for this effort via Knox County.

The proposed budget also includes $1.1 million for the Violence Interruption Fund to support evidence-based,
community-informed strategies to reduce homicides and potentially-lethal violent crimes in Knoxville. These
investments are working. Crime is significantly down across the City including a 27% reduction in murders in the
KPD’s East District, where murders dropped from 24 in 2022 to 8 in 2024.

Affordable Housing Partnerships

As with the rest of the nation Knoxville is experiencing a housing crisis. Knoxville’s housing supply challenges
impact individuals and families across the income spectrum. Knoxville is a strong, vibrant community and a great
place to live. As a result, it is increasingly becoming a place where people want to relocate and visit. A growing
city is a thriving city, but this influx of residents and visitors to our City adds demand to an already limited supply of
housing. In 2024, Mayor Kincannon provided a detailed Affordable Housing Strategy Update that outlined her
Administration’s continued support for strategies and partnerships that will produce and preserve housing
attainability for individuals and families at all income levels.

The investment in preserving and increasing the supply of affordable housing is critical. The proposed FY 25/26
budget continues to exceed Mayor Kincannon and City Council’s commitment to invest a minimum of $50 million
over 10-years in the Knoxville Affordable Housing Fund, appropriating a total of $8.2 million for the upcoming
fiscal year. This amount includes $4.2 million to Transforming Western with KCDC, $2.5 million to support the
Affordable Rental Development Fund and $1.5 million for permanent supportive housing project.

While not a budget line item, Mayor Kincannon, through a partnership with the United Way of Greater Knoxville, is
leveraging private philanthropic dollars that have been raised with this long-standing and trusted partner in our
community. The private funds raised by the United Way of Greater Knoxville will directly support the city's future
investments in affordable housing initiatives. These funds will also provide gap financing for important rental and
homeownership projects that align with the recently adopted middle housing standards. Additionally, the
developments will be affordable for individuals earning 80 percent or less of the area median income.

This proposed budget also continues our support for the Knoxville-Knox County Office on Housing Stability which
was established a few years ago as a joint initiative of the City and Knox County. This office was formed to better
coordinate and leverage resources to support unsheltered residents in our community. The budget also maintains
over $1.4 million of local and Federal funds to prevent homelessness and aid those experiencing housing
instability.

The City is also proposing adding an additional $350,000 in operating dollars to assist its unsheltered population.
These new funds when matched with funding from Knox County will grow the total number of shelter beds serving
those in need and will operationalize the use of winter warming centers in our community during times of bitter
cold. This budget also includes new supplemental funding for the Homeless Management Information System
which connects homeless persons with social work programs focused on reducing instances of homelessness.

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Partnerships for a Clean, Thriving Economy

As the Knoxville economy continues to grow, the City and our partners work to ensure that growth reflects the
needs of the 21st century economy and workforce. The proposed budget includes a total of approximately $3
million to support Knoxville’s key economic development partners such as the Knoxville Chamber, Knoxville
Community Development Corporation (KCDC), Visit Knoxville and the Knoxville Entrepreneur Center. This
includes continued funding to support business development in Knoxville’s Latino/Hispanic community in
partnership with Centro Hispano and funding for the Knoxville Entrepreneur Center to support small businesses.

Supporting education and career pathways is critical to addressing poverty and supporting a thriving economy.
For decades, $0.72 of every dollar of local option sales tax collected within the City goes directly to support the
Knox County Schools; in FY25/26, this amount is projected to exceed $181.7 million. In addition, the City’s
proposed budget provides significant support to programs that support educational initiatives and access to
opportunity for young people. This includes approximately $329,000 in community agency grants that support
educational programs and youth development. Just some of the entities that will receive these funds include
Emerald Youth Foundation, Girl Talk, Inc., 100 Black Men, A1 Learning Connections and many others.

In 2020, City Council created the African American Equity Restoration Taskforce to identify and establish
opportunities to build generational wealth and reduce economic disparities in the Black community. This budget
continues to directly support the work of this task force through an estimated $300,000 for designated staff as well
as professional services in support of grant applications and other initiatives. In addition, the budget provides
approximately $90,000 for a contract with the Beck Cultural Exchange Center to raise awareness of urban
renewal and to acknowledge and celebrate Black Knoxvillians and their impact on Knoxville and the region.

Long-Term Financial Goals, Challenges and Opportunities

Amidst the realities of inflation, a slow-down in sales tax growth, rising personnel costs, mounting deferred
maintenance needs and significant uncertainty/market volatility, the City maintains sound reserves. The City also
leverages additional property tax revenue and solid market driven sources of revenue to maintain a strong
financial foundation while continuing to provide the quality services, amenities and infrastructure that Knoxville’s
citizens expect. A strong financial foundation also helps attract and retain great jobs and strong private sector
investment. Through a combination of capital investments, operating funds and support for strategic partnerships,
it advances the City’s administrative goals: Public Safety, Healthy and Connected Neighborhoods, a Clean &
Resilient Future, Thriving Businesses and Good Jobs and Good Governance. This budget honors our previous
commitments and focuses on “being brilliant at the basics,” while also investing in community programs and public
amenities that will allow the City to continue to be a top city to live, work, start a business and raise a family.

Challenges Ahead

Increasing Inflation: The cost of supplies, equipment and services has risen over the past three to four years and
is likely to continue into the FY 25/26 Budget year. A prime cause of this is the general economic volatility at the
national level caused by recent tariffs on foreign goods/products and wage growth which is estimated to rise
between 3.9% - 4.6% during the upcoming FY. Although inflation growth slowed somewhat in the current FY, it is
still a major factor when considering the out-years. New employees seek higher pay and basic infrastructure
projects cost more every year.

Slowing Sales Tax Revenue Growth: Both Local Option and State Shared Sales Tax revenue is projected to grow
less than in previous years. In the aftermath of the pandemic, sales tax revenue grew by an average of
approximately 10.7% per year enabling the City to receive revenue greater than projected. However, Local
Option Sales Tax is anticipated to generate $70.7 million in FY 25/26 which is only a forecasted growth of 0.9%
from where we projected ending the current FY during the annual Budget Retreat. Comparatively, this level of
growth is much lower than previous FY’s and this slowdown is projected to continue. State Shared Sales Tax
growth is anticipated to be even less and is projected to be flat compared to the FY 24/25 budget and will
generate only $24 million. In sum, while sales tax is still growing, it is growing at a much slower rate now.

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Annual Employee Compensation Increases: City ordinance requires a 2.5% pay increase for all full-time
employees each fiscal year, with uniformed employees in Police and Fire also receiving an annual “step-level”
increase as part of a comprehensive compensation study completed in 2022. These ongoing personnel costs in
addition to occasional market adjustments to specific positions, and the enhanced benefits proposed in this
budget (deferred compensation, health and wellness and paid family leave) are necessary to compete in the
market-place but present a financial challenge to leadership. While rising personnel costs are definitely a budget
factor, this is expected in a growing city like Knoxville.

Healthcare Costs: Healthcare costs, like all other services, have markedly risen over the past several years and
the City has funded the increased costs for over a decade without passing the increases on to employees. This is
an area that will need to be studied moving forward as the City may not be able to continually fund these higher
costs without assistance from employees or driving down healthcare and risk costs through improved safety,
health and wellness.

Pension Unfunded Liability: The lowering of the expected rate of return by 25-basis points over a five-year period,
beginning in FY 23/24 and the volatile market for the long-term investments may increase the City’s payments
toward the Pension Fund’s unfunded liability. The budget, in accordance with the charter and sound financial
practice, fully funds the annual required pension contribution. The City must continue to address the projected
increase in the unfunded liability to ensure the plan remains actuarially sound and our commitment to paying off
the unfunded liability by approximately 2043.

Deferred Maintenance: Aging public facilities and infrastructure, such as World’s Fair Park, Volunteer Landing,
Chilhowee Park, the Knoxville Civic Auditorium & Coliseum, stormwater systems, road paving and sidewalk
repairs, among others, are in need of a growing list of upgrades and maintenance. While the City has consistently
funded many of these needs with capital dollars, the available resources fall short when compared to the actual
dollars needed to address this growing issue. For example, needed stormwater infrastructure repairs are
estimated at approximately $800 million, the replacement of all aging City sidewalks would cost approximately
$52 million, $10.3 million would be needed to replace all aging greenway paths that are over 20 years old, and
approximately $153 million would be needed to upgrade/maintain the City’s legacy facilities. With current revenue
projections, the City’s annual budget is not sufficient to meet the maintenance needs expected in future years.
While the current Administration and Council did not create this issue, this is a growing concern that must be
addressed. Mayor Kincannon has asked her executive team to develop options for addressing this challenge in
the near future and this budget includes a tangible investment in several specific areas of concern. A commitment
to good governance means tackling issues head on, providing solutions and building a solid foundation for the
future councils and mayors of our City.

Grant Funding: The relatively new administration at the federal government level has signaled that there may be
potential freezes or discontinuation of significant grant funds moving forward. While the City is not overly
dependent on federal funding and has appropriate reserves to withstand temporary turbulence in this area, a
longstanding freeze or discontinuance of such funds would present a serious challenge. The effect would be
particularly detrimental to Knoxville Area Transit, the Housing and Neighborhood Development Department, the
Engineering Department, and the Police Department as all of these organizations receive significant allocations of
federal funding annually. Additionally, a slow-down or cutback on grant funding to social service focused non-
profits in our area would increase the need for City local dollars to fill that void to help the less fortunate and
persons in need. While no curtailment of such grant funds to the City has yet occurred, the Administration is
closely monitoring the situation and working directly with our state and federal elected officials on the situation.

8
Opportunities Ahead

City Hotel/Motel Tax Revenue: During the current FY Council amended the City-specific Hotel/Motel Tax
Ordinance by raising the occupancy tax rate from 3% to 4% which results in just over a $2 million dollar increase
per year. The amendment also added flexibility for the allowable use of Hotel/Motel Tax Revenue from a
dedicated source of debt service payments on the Convention Center to broader tourism related initiatives
pursuant to State Law. As mentioned previously, the City intends to make a one-time $25 million lump sum
payment on the Convention Center debt, thus reducing the annual debt service payments to approximately $5.7
million per FY which is the amount of revenue projected from the TDZ in the outyears. As such, the City Hotel/
Motel tax revenue is now able to cover other tourism related projects/initiatives as it is unlikely to be needed for
Convention Center debt based on current forecasts. This initiative will allow the City to address significant and
long-standing deferred maintenance on the Knoxville Civic Auditorium and Coliseum, the Convention Center itself
and other tourism focused facilities. Conservatively speaking this amount should equate to at least $9 million per
FY going forward.

A Growing Property Tax Base: The City’s tax base is also expected to continue to grow due to new businesses
and citizens moving into the area across multiple industries. Tennessee and Knoxville specifically have seen a
growth in new residents in recent years which has provided a boost to the state and local economy. In 2022,the
City raised property taxes by 36.5 cents per $100 of assessed value which is generating an additional $32.4
million annually (not including “new/real growth”). As the City is a service organization, the majority of this new
revenue was committed to the implementation of a comprehensive compensation plan to ensure City employees
are paid competitively. The balance of the new revenue is being used for debt service, ongoing operating costs
and continues to help keep the City fiscally sound during times of inflation and slowing sales tax growth.

Additionally, the City has approved various Tax Incremental Financing (TIF) and Payments in Lieu of Taxes
(PILOT) agreements over the years in order to spur development in parts of the City. The amount of new property
tax revenue anticipated to be added to the rolls from these arrangements is approximately $5 million between
2024 and 2030. While most of this additional tax revenue will come online toward the latter part of this period, the
additional $5 million per year will do much to continue to bolster the City’s property tax revenue.

More Frequent Property Reappraisals: Recently, Knox County voted to increase the property reappraisal cycle
from every four years to every two years. This increased frequency of re-appraisals will lower the discount rate on
personal property tax and public utility tax revenues including the Knoxville Utility Boards’ Payment in Lieu of
Taxes. The new two-year reappraisal cycle will increase the amount of revenue to the City by approximately $4.2
million annually, remove the need for a sales tax ratio, improve the accuracy of assessments, and avoid large and
sudden tax changes for property owners.

Strong Reserves: The City maintains strong reserves in that 20% of the General Fund equivalent amount is
maintained (pursuant to a Council Resolution) in a stabilization account which is considered “Committed” Fund
Balance. Another 5% of the equivalent of the General Fund is placed in “Assigned” Fund Balance as a best
practice. These reserves enable the City to handle financial requirements and challenges as they arise while
maintaining investment grade bond/credit ratings.

Additionally, the City, along with the Sports Authority of Knoxville and Knox County, has recently completed a
Publicly Owned Multi-Use Stadium, which is spurring further development in the surrounding area of the
Knoxville’s “Old City.” This will increase sales tax revenue, hotel/motel tax revenue, and boost businesses in the
downtown and “Old City” area of Knoxville in general.

9
Conclusion

The City has some concerns over the slowing growth of sales tax revenue, inflation, and recent volatility in the
market, but remains in an overall sound financial position due to healthy reserves, solid property tax revenue and
the continued, albeit much slower, sales tax growth. The projected revenue growth combined with new
businesses and the new Multi-Use Stadium, with associated businesses, bode favorably for the City’s finances.
In sum, the City remains financially sound and has developed a proposed budget that focuses on the City’s core
purpose of providing a stable foundation for safety, health and the common good by providing high-quality
services, building and maintaining infrastructure, creating great spaces that connect people and cultivating
partnerships to advance opportunity and address challenges in our community. The remainder of this budget
includes additional summary material, and a more detailed discussion of revenue and expenditure trends. It is
hoped that these materials will provide the reader with a more thorough understanding of the operating budget.

10
 City of Knoxville
BUDGET COMPARISON – ALL FUNDS

Fund FY2024/2025 FY2025/2026 Percentage

No. Fund Name Budget Proposed Budget Dollar Change Change
100 General Fund $ 338,014,580 $ 323,002,660 $ (15,011,920) -4.4%

Special Revenue Funds

201 State Street Aid 6,680,000 6,690,000 10,000 0.1%
202 Community Improvement 135,000 135,000 — 0.0%
209 Abandoned Vehicle 1,189,950 1,319,930 129,980 10.9%
211 Animal Control — — — 0.0%
213 City Court 1,584,740 1,856,640 271,900 17.2%
216 City Inspections 4,472,130 4,678,780 206,650 4.6%
220 Stormwater 4,405,920 4,341,540 (64,380) -1.5%
230 Solid Waste 12,710,270 13,005,200 294,930 2.3%
240 Miscellaneous Special Revenue 9,589,760 14,075,960 4,486,200 46.8%
264 Home Grant 1,750,000 1,432,000 (318,000) -18.2%
269 Emergency Shelter Grant 987,560 146,300 (841,260) -85.2%
290 Community Development Block Grants 2,074,510 1,724,340 (350,170) -16.9%
Subtotal - Special Revenue Funds 45,579,840 49,405,690 3,825,850 8.4%

Debt Service Funds

305 Debt Service Funds 16,609,830 22,414,950 5,805,120 34.9%
306 Tax Increment 3,600,200 3,858,200 258,000 7.2%
Subtotal - Debt Service Funds 20,210,030 26,273,150 6,063,120 30.0%

401 Capital Projects Funds 39,540,200 35,941,530 (3,598,670) -9.1%

Enterprise Funds
503 Public Assembly Facilities 13,164,850 13,525,740 360,890 2.7%
504 Metro Parking 6,692,260 7,140,670 448,410 6.7%
506 Convention Center 27,819,800 37,732,410 9,912,610 35.6%
507 Mass Transportation 31,924,830 31,500,670 (424,160) -1.3%
508 Municipal Golf Courses 2,038,310 2,814,550 776,240 38.1%
Subtotal - Enterprise Funds 81,640,050 92,714,040 11,073,990 13.6%

631 Knoxville Affordable Housing Fund 8,072,720 5,972,720 (2,100,000) -26.0%

Internal Service Funds

702 Fleet Services 20,218,920 21,375,660 1,156,740 5.7%
704 Risk Management 10,796,230 10,785,500 (10,730) -0.1%
705 Health Care 28,829,510 29,395,780 566,270 2.0%
706 Equipment Replacement 4,634,770 4,427,220 (207,550) -4.5%
707 City Buildings 7,095,690 7,441,430 345,740 4.9%
Subtotal - Internal Service Funds 71,575,120 73,425,590 1,850,470 2.6%

Grand Total - All Funds $ 604,632,540 $ 606,735,380 $ 2,102,840 0.3%

11
 City of Knoxville
TOTAL EXPENDITURES BY DEPARTMENT

Special Debt Capital Internal

General Revenue Service Projects Enterprise Service Grand
Department Fund Funds Funds Funds Funds Trust Fund Funds Totals

Administration $ 11,219,910 $ 1,561,940 $ — $ 829,960 $ — $ — $ 36,050 $ 13,647,860

Finance 5,947,180 — — 604,070 — — 50,000 6,601,250

Employee Benefits & Risk Management — — — — — — 40,181,280 40,181,280

Information Technology 6,528,150 — — 2,500,000 — — 1,748,220 10,776,370

Housing and Neighborhood Development 3,104,370 6,102,640 — 6,050,000 — 272,720 — 15,529,730

Fleet Services — 1,319,930 — 500,000 — — 21,463,900 23,283,830

Public Services 37,461,050 13,531,430 — 2,005,000 — — 444,610 53,442,090

Engineering 10,346,230 7,178,310 — 17,589,000 7,140,670 — 75,420 42,329,630

Inspections — 4,478,780 — 200,000 — — — 4,678,780

Parks and Recreation 6,690,150 4,328,010 — 3,150,000 2,814,550 — 64,510 17,047,220

Mass Transportation 1,524,340 — — — 31,500,670 — — 33,025,010

Law 3,181,110 — — — — — — 3,181,110

Police 83,735,530 1,421,190 — 475,000 — — 492,370 86,124,090

Emergency Management — 787,450 — 52,000 — — 23,210 862,660

Fire 60,973,230 46,000 — — — — 1,348,760 62,367,990

Legislative 1,191,840 290,000 — — — — — 1,481,840

City Court — 1,576,640 — 280,000 — — — 1,856,640

Civil Service 963,140 — — — — — — 963,140

Human Resources 1,509,840 — — — — — — 1,509,840

Convention Center — — — — 34,986,740 — — 34,986,740

Public Assembly Facilities — — — — 15,431,410 — 55,830 15,487,240

Subtotal - Departmental 234,376,070 42,622,320 — 34,235,030 91,874,040 272,720 65,984,160 469,364,340

Nondepartmental:

City Elections 550,000 — — — — — — 550,000

City Buildings — — — — — — 7,441,430 7,441,430

Metropolitan Planning Commission 2,274,900 — — — — — — 2,274,900

Knoxville Zoological Park 1,678,820 — — 1,000,000 — — — 2,678,820

Agency Grants 1,679,500 300,000 — — — — — 1,979,500

Tax Increments — — 3,858,200 — — — — 3,858,200

Waterfront 842,050 — — — — — — 842,050

Community Action Committee 1,456,240 — — — — — — 1,456,240

Debt Service — — 9,587,450 — — — — 9,587,450

Other Non-departmental Expenditures 25,129,610 — — — — — — 25,129,610

Transfers 55,015,470 6,483,370 12,827,500 706,500 840,000 5,700,000 — 81,572,840

88,626,590 6,783,370 26,273,150 1,706,500 840,000 5,700,000 7,441,430 137,371,040

Grand Totals $323,002,660 $49,405,690 $26,273,150 $35,941,530 $92,714,040 $ 5,972,720 $73,425,590 $606,735,380

12
 City of Knoxville
NET BUDGET

Fund FY 25/26 Less Interfund Less Interfund

No. Fund Name Proposed Budget Transfers Out Charges Out Net Budget

100 General Fund $ 323,002,660 $ (55,015,470) $ — $ 267,987,190

Special Revenue Funds

201 State Street Aid 6,690,000 (3,467,000) — 3,223,000
202 Community Improvement 135,000 — — 135,000
209 Abandoned Vehicle 1,319,930 — — 1,319,930
213 City Court 1,856,640 (280,000) — 1,576,640
216 City Inspections 4,678,780 (200,000) — 4,478,780
220 Stormwater 4,341,540 — — 4,341,540
230 Solid Waste 13,005,200 — — 13,005,200
240 Miscellaneous Special Revenue 14,075,960 (2,536,370) — 11,539,590
264 Home Grant 1,432,000 — — 1,432,000
269 Emergency Shelter Grant 146,300 — — 146,300
290 Community Development Block Grants 1,724,340 — — 1,724,340
Subtotal - Special Revenue Funds 49,405,690 (6,483,370) — 42,922,320

Debt Service Funds

305 Debt Service Funds 22,414,950 (12,827,500) — 9,587,450
306 Tax Increment 3,858,200 — — 3,858,200
Subtotal - Debt Service Funds 26,273,150 (12,827,500) — 13,445,650

401 Capital Projects Funds 35,941,530 (706,500) — 35,235,030

Enterprise Funds
503 Public Assembly Facilities 13,525,740 — — 13,525,740
504 Metro Parking 7,140,670 — — 7,140,670
506 Convention Center 37,732,410 (840,000) — 36,892,410
507 Mass Transportation 31,500,670 — — 31,500,670
508 Municipal Golf Courses 2,814,550 — — 2,814,550
Subtotal - Enterprise Funds 92,714,040 — — 92,714,040

631 Knoxville Affordable Housing Fund 5,972,720 (5,700,000) — 272,720

Internal Service Funds

702 Fleet Services 21,375,660 — (25,827,300) (4,451,640)
704 Risk Management 10,785,500 — (10,407,620) 377,880
705 Health Care 29,395,780 — — 29,395,780
706 Equipment Replacement 4,427,220 — (4,258,120) 169,100
707 City Buildings 7,441,430 — (7,327,250) 114,180
Subtotal - Internal Service Funds 73,425,590 — (47,820,290) 25,605,300

Grand Total - All Funds $ 606,735,380 $ (81,572,840) $ (47,820,290) $ 477,342,250

13
 City of Knoxville
NET REVENUES BY TYPE – ALL FUNDS
Fund Licenses & Intergovt. Charges for Miscellaneous
No. Fund Name Taxes Permits Revenue Service Fines & Forfeits Revenues

100 General Fund $ 282,883,920 $ 342,260 $ 30,785,000 $ 1,670,600 $ 735,000 $ 6,585,880

201 State Street Aid — — 6,600,000 — — 90,000
209 Abandoned Vehicle — — — 450,000 — 615,140
213 City Court — — — — 1,472,000 104,640
216 City Inspections — 4,578,390 — — — 100,390
220 Stormwater — 512,000 — — — 84,490
230 Solid Waste — — 80,000 2,620,000 — 364,640
240 Miscellaneous Special Revenue — — 466,210 720,180 220,920 737,260
264 Home Grant — — 932,000 — — 500,000
269 Emergency Shelter Grant — — 146,300 — — —
290 Community Development Block Grants — — 1,624,340 — — 100,000
305 Debt Service Funds 12,188,110 — — — — 1,750,000
306 Tax Increment — — — — — —
401 Capital Projects Funds — — — — — 1,526,000
503 Public Assembly Facilities — — — 4,645,880 — 2,964,180
504 Metro Parking — — — 2,858,320 450,000 1,734,090
506 Convention Center 12,175,000 — 7,400,000 8,660,140 — 4,718,470
507 Mass Transportation — — 3,810,600 5,545,900 — 2,500
508 Municipal Golf Courses — — — 1,899,220 — 55,000
631 Knoxville Affordable Housing Fund — — — — — —
702 Fleet Services — — — — — 26,490
704 Risk Management — — — 4,770 — 373,110
705 Health Care — — — 25,537,970 — 3,366,810
706 Equipment Replacement — — — — — 169,100
707 City Buildings — — — — — 114,180
Grand Totals $ 307,247,030 $ 5,432,650 $ 51,844,450 $ 54,612,980 $ 2,877,920 $ 26,082,370

Percent of Net Revenues 64.4 % 1.1 % 10.9 % 11.4 % 0.6 % 5.5 %

Fund Other Financing Use Of Interfund Interfund

No. Fund Name Sources (Additions to) Net Revenues Charges In Transfers In Total Revenues

100 General Fund $ — $ — $ 323,002,660 $ — $ — $ 323,002,660

201 State Street Aid — — 6,690,000 — — 6,690,000
202 Community Improvement — — — — 135,000 135,000
209 Abandoned Vehicle — 254,790 1,319,930 — — 1,319,930
213 City Court — 280,000 1,856,640 — — 1,856,640
216 City Inspections — — 4,678,780 — — 4,678,780
220 Stormwater — — 596,490 — 3,745,050 4,341,540
230 Solid Waste — — 3,064,640 — 9,940,560 13,005,200
240 Miscellaneous Special Revenue — 4,360,700 6,505,270 — 7,570,690 14,075,960
264 Home Grant — — 1,432,000 — — 1,432,000
269 Emergency Shelter Grant — — 146,300 — — 146,300
290 Community Development Block Grants — — 1,724,340 — — 1,724,340
305 Debt Service Funds — 7,000,000 20,938,110 — 1,476,840 22,414,950
306 Tax Increment — — — — 3,858,200 3,858,200
401 Capital Projects Funds — 10,881,500 12,407,500 — 23,534,030 35,941,530
503 Public Assembly Facilities — 1,046,560 8,656,620 — 4,869,120 13,525,740
504 Metro Parking — 2,098,260 7,140,670 — — 7,140,670
506 Convention Center — 614,110 33,567,720 — 4,164,690 37,732,410
507 Mass Transportation — 6,201,730 15,560,730 — 15,939,940 31,500,670
508 Municipal Golf Courses — 860,330 2,814,550 — — 2,814,550
631 Knoxville Affordable Housing Fund — — — — 5,972,720 5,972,720
702 Fleet Services — (4,478,130) (4,451,640) 25,827,300 — 21,375,660
704 Risk Management — — 377,880 10,407,620 — 10,785,500
705 Health Care — 125,000 29,029,780 — 366,000 29,395,780
706 Equipment Replacement — — 169,100 4,258,120 — 4,427,220
707 City Buildings — — 114,180 7,327,250 — 7,441,430
Subtotal - Internal Service Funds — (4,353,130) 25,239,300 47,820,290 366,000 73,425,590

Grand Totals $ — $ 29,244,850 $ 477,342,250 $ 47,820,290 $ 81,572,840 $ 606,735,380

Percent of Net Revenues —% 6.1 % 100.0 %

14
 City of Knoxville
NET EXPENDITURES BY TYPE – ALL FUNDS
Fund Personnel
No. Fund Name Services Supplies Other Expenses Debt Services Capital

100 General Fund $ 149,312,820 $ 10,974,620 $ 38,254,720 $ — $ —

201 State Street Aid — — 3,223,000 — —
202 Community Improvement — — 135,000 — —
209 Abandoned Vehicle 588,120 14,500 645,060 — —
213 City Court 1,051,870 93,200 147,570 — —
216 City Inspections 3,463,570 165,200 148,270 — —
220 Stormwater 3,648,440 70,100 122,320 — —
230 Solid Waste 862,440 182,940 5,435,990 — —
240 Miscellaneous Special Revenue 3,748,110 895,160 3,064,260 — 160,000
264 Home Grant 359,700 2,500 1,064,660 — —
269 Emergency Shelter Grant — — 146,300 — —
290 Community Development Block Grants 878,200 10,140 786,080 — —
305 Debt Service Funds — — — 9,587,450 —
306 Tax Increment — — — 3,858,200 —
401 Capital Projects Funds — 3,542,000 31,693,030 — —
503 Public Assembly Facilities — — 10,980,220 — 831,000
504 Metro Parking 338,490 50,800 5,188,110 — —
506 Convention Center — 6,750 27,387,370 3,859,800 362,000
507 Mass Transportation 19,470,090 2,538,460 2,793,280 — —
508 Municipal Golf Courses — — 2,558,490 — —
631 Knoxville Affordable Housing Fund 67,960 4,760 200,000 — —
702 Fleet Services 3,860,700 6,156,770 1,762,110 — —
704 Risk Management 781,490 97,360 9,725,020 — —
705 Health Care 437,780 38,830 28,838,790 — —
706 Equipment Replacement — 50,000 — — —
707 City Buildings — — 6,796,530 — —
Grand Totals $ 188,869,780 $ 24,894,090 $ 181,096,180 $ 17,305,450 $ 1,353,000

Percent of Net Expenditures 39.6 % 5.2 % 37.9 % 3.6 % 0.3 %

Other Uses of Interfund Charges Interfund

Funds Net Expenditures Out Transfers Out Total Expenditures

100 General Fund $ 28,468,790 $ 227,010,950 $ 40,976,240 $ 55,015,470 $ 323,002,660

201 State Street Aid — 3,223,000 — 3,467,000 6,690,000
202 Community Improvement — 135,000 — — 135,000
209 Abandoned Vehicle — 1,247,680 72,250 — 1,319,930
213 City Court 100 1,292,740 283,900 280,000 1,856,640
216 City Inspections — 3,777,040 701,740 200,000 4,678,780
220 Stormwater 300 3,841,160 500,380 — 4,341,540
230 Solid Waste 5,250,000 11,731,370 1,273,830 — 13,005,200
240 Miscellaneous Special Revenue 3,332,000 11,199,530 340,060 2,536,370 14,075,960
264 Home Grant — 1,426,860 5,140 — 1,432,000
269 Emergency Shelter Grant — 146,300 — — 146,300
290 Community Development Block Grants — 1,674,420 49,920 — 1,724,340
305 Debt Service Funds — 9,587,450 — 12,827,500 22,414,950
306 Tax Increment — 3,858,200 — — 3,858,200
401 Capital Projects Funds — 35,235,030 — 706,500 35,941,530
503 Public Assembly Facilities 1,259,230 13,070,450 455,290 — 13,525,740
504 Metro Parking 1,427,230 7,004,630 136,040 — 7,140,670
506 Convention Center 4,813,130 36,429,050 463,360 840,000 37,732,410
507 Mass Transportation 5,895,130 30,696,960 803,710 — 31,500,670
508 Municipal Golf Courses 152,740 2,711,230 103,320 — 2,814,550
631 Knoxville Affordable Housing Fund — 272,720 — 5,700,000 5,972,720
702 Fleet Services 8,844,880 20,624,460 751,200 — 21,375,660
704 Risk Management — 10,603,870 181,630 — 10,785,500
705 Health Care 3,000 29,318,400 77,380 — 29,395,780
706 Equipment Replacement 4,377,220 4,427,220 — — 4,427,220
707 City Buildings — 6,796,530 644,900 — 7,441,430
Grand Totals $ 63,823,750 $ 477,342,250 $ 47,820,290 $ 81,572,840 $ 606,735,380

Percent of Net Expenditures 13.4 % 100.0 %

15
 City of Knoxville
SUMMARY OF INTERFUND CHARGES AND TRANSFERS

SUMMARY OF INTERFUND CHARGES

From: To:
Risk Equipment
Fund Fleet Services Management Health Care Replacement City Building
Fund No. 702 704 705 706 707 Totals

General Fund 100 $ 23,359,470 $ 8,512,080 $ — $ 3,446,700 $ 6,130,830 $ 41,449,080

Abandoned Vehicle 209 30,350 18,930 — 22,970 — 72,250
City Court 213 — 17,100 — 9,360 276,610 303,070
City Inspections 216 227,860 103,770 — 23,920 362,160 717,710
Stormwater 220 227,890 181,000 — 43,690 52,820 505,400
Solid Waste 230 738,820 85,540 — 449,470 13,240 1,287,070
Miscellaneous Special Revenue 240 222,670 16,060 — 63,720 44,000 346,450
Home Grant 264 — 5,140 — — — 5,140
Community Development Block
Grants 290 26,400 23,520 — — — 49,920
Public Assembly Facilities 503 256,790 150,550 — 47,950 41,070 496,360
Metro Parking 504 42,910 92,770 — 360 — 136,040
Convention Center 506 103,240 312,290 — 47,830 — 463,360
Mass Transportation 507 — 786,600 — 17,110 37,430 841,140
Municipal Golf Courses 508 100,000 3,320 — — — 103,320
Fleet Services 702 490,900 65,370 — 75,710 133,370 765,350
Risk Management 704 — 26,660 — 7,600 158,320 192,580
Health Care 705 — 6,920 — 1,730 77,400 86,050
Totals $ 25,827,300 $ 10,407,620 $ — $ 4,258,120 $ 7,327,250 $ 47,820,290

16
 City of Knoxville
SUMMARY OF INTERFUND CHARGES AND TRANSFERS

SUMMARY OF INTERFUND TRANSFERS

To: From:
Knoxville
City Affordable
Fund General State Street City Court Inspections Misc. Special Debt Service Capital Convention Housing Fund
Fund No. Fund 100 Aid 201 213 216 Revenue 240 305 Projects 401 Center 506 631 Totals

General Fund 100 $ — $ — $ — $ — $ — $ — $ — $ — $ — $ —

State Street Aid 201 — — — — — — — — — —
Community Improvement 202 135,000 — — — — — — — — 135,000
Abandoned Vehicle 209 — — — — — — — — — —
City Court 213 — — — — — — — — — —
City Inspections 216 — — — — — — — — — —
Stormwater 220 3,745,050 — — — — — — — — 3,745,050
Solid Waste 230 9,940,560 — — — — — — — — 9,940,560
Miscellaneous Special Revenue 240 7,570,690 — — — — — — — — 7,570,690
Debt Service Funds 305 — 1,476,840 — — — — — — — 1,476,840
Tax Increment 306 3,858,200 — — — — — — — — 3,858,200
Capital Projects Funds 401 — 1,990,160 280,000 200,000 2,536,370 12,827,500 — — 5,700,000 23,534,030
Public Assembly Facilities 503 4,029,120 — — — — — — 840,000 — 4,869,120
Convention Center 506 3,458,190 — — — — — 706,500 — — 4,164,690
Mass Transportation 507 15,939,940 — — — — — — — — 15,939,940
Municipal Golf Courses 508 — — — — — — — — — —
Knoxville Affordable Housing Fund 631 5,972,720 — — — — — — — — 5,972,720
Risk Management 704 — — — — — — — — — —
Health Care 705 366,000 — — — — — — — — 366,000
City Buildings 707 — — — — — — — — — —
Totals $ 55,015,470 $ 3,467,000 $ 280,000 $ 200,000 $ 2,536,370 $ 12,827,500 $ 706,500 $ 840,000 $ 5,700,000 $ 81,572,840

17
 City of Knoxville
Authorized Full Time Positions by Department

Fiscal Year 2025/26

Special Internal
General Revenue Enterprise Trust Service Grand
Department Fund Funds Funds Funds Funds Total
Administration 48 — — — — 48
Finance 42 — — — — 42
Employee Benefits & Risk Management — — — — 11 11
Information Technology 29 — — — — 29
Housing and Neighborhood Development 8 12 — — — 20
Fleet Services — 9 — — 45 54
Public Services 290 15 — — — 305
Engineering 62 34 4 — — 100
Inspections — 38 — — — 38
Parks and Recreation 13 34 — — — 47
KAT — — 1 — — 1
Law 14 — — — — 14
Police 532 1 — — — 533
Emergency Management — 5 — — — 5
Fire 337 — — — — 337
Legislative 3 — — — — 3
City Court — 13 — — — 13
Civil Service 6 — — — — 6
Human Resources 10 — — — — 10
Total – Full Time 1,394 161 5 — 56 1,616

18
 City of Knoxville

Authorized Full Time Positions by Department

Fiscal Years 2021/22 - 2025/26

FY FY FY FY FY Difference
Department 21/22 22/23 23/24 24/25 25/26 24/25 - 25/26
Administration 42 43 47 46 48 2
Finance 41 42 41 42 42 —
Employee Benefits & Risk Management 13 13 13 11 11 —
Information Technology 29 29 29 29 29 —
Housing and Neighborhood Development 20 21 21 21 20 (1)
Fleet Services 54 54 54 54 54 —
Public Services 291 291 306 304 305 1
Engineering 95 95 97 100 100 —
Inspections 40 41 34 38 38 —
Parks and Recreation 43 43 44 44 47 3
Knoxville Area Transit (KAT) 1 1 1 1 1 —
Law 13 13 13 13 14 1
Police 521 532 528 533 533 —
Emergency Management 5 5 5 5 5 —
Fire 337 337 337 337 337 —
Legislative 3 3 3 3 3 —
City Court 14 14 14 14 13 (1)
Civil Service 6 6 6 6 6 —
Human Resources 6 7 7 10 10 —
Total Full Time 1,574 1,590 1,600 1,611 1,616 5

19
 City of Knoxville
Authorized Full Time Personnel
Fiscal Years 2015/16 – 2025/26

1,611 1,616
1,601 1,600
1,590
1,574
1,566 1,566 1,564 1,565 1,566
FY 15/16

FY 16/17

FY 17/18

FY 18/19

FY 19/20

FY 20/21

FY 21/22

FY 22/23

FY 23/24

FY 24/25

FY 25/26

*In FY 16/17 management of the Public Assembly Facilities was assumed by an independent contractor.
Any remaining city employees became employees of the contractor. This change accounted for a reduction of
thirty-three (33) positions and should be considered when making comparisons.

**The annualized growth rate in employee headcount over the 10 year period above is 0.3%. This growth rate
includes adjusting for the impact of the employee to contractor shift in in FY 16/17.

20
 City of Knoxville
Authorized Part Time Positions by Department

Fiscal Year 2025/26

Special Internal
General Revenue Enterprise Trust Service Grand
Department Fund Funds Funds Funds Funds Total
Administration — — — — — —
Housing and Neighborhood Development 1 1 — — — 2
Parks and Recreation — 14 — — — 14
Police 3 — — — — 3
Legislative 9 — — — — 9
City Court — 1 — — — 1
Total - Part Time 13 16 — — — 29

21
 City of Knoxville
Authorized Part Time Positions by Department

Fiscal Years 2021/22 - 2025/26

FY FY FY FY FY Difference
Department 21/22 22/23 23/24 24/25 25/26 24/25 - 25/26
Administration 1 — — — — —
Housing and Neighborhood Development 2 2 2 2 2 —
Engineering — — — — — —
Parks and Recreation 14 14 13 13 14 1
Police 4 4 4 4 3 (1)
Legislative 9 9 9 9 9 —
City Court 1 1 1 1 1 —
Total - Part Time 31 30 29 29 29 —

22
 City of Knoxville
CITY AND COUNTY PROPERTY TAX RATES

FY 05/06 – FY 25/26

City
Fiscal City County Combined
Year Rate Rate Rate
FY 05/06 $ 2.81 * $ 2.69 * $ 5.50
FY 06/07 $ 2.81 $ 2.69 $ 5.50
FY 07/08 $ 2.81 $ 2.69 $ 5.50
FY 08/09 $ 2.81 $ 2.69 $ 5.50
FY 09/10 $ 2.46 * $ 2.36 * $ 4.82
FY 10/11 $ 2.46 $ 2.36 $ 4.82
FY 11/12 $ 2.46 $ 2.36 $ 4.82
FY 12/13 $ 2.46 $ 2.36 $ 4.82
FY 13/14 $ 2.39 * $ 2.32 * $ 4.71
FY 14/15 $ 2.73 $ 2.32 $ 5.05
FY 15/16 $ 2.73 $ 2.32 $ 5.05
FY 16/17 $ 2.73 $ 2.32 $ 5.05
FY 17/18 $ 2.46 * $ 2.32 * $ 4.78
FY 18/19 $ 2.46 $ 2.12 $ 4.58
FY 19/20 $ 2.46 $ 2.12 $ 4.58
FY 20/21 $ 2.46 $ 2.12 $ 4.58
FY 21/22 $ 2.46 $ 2.12 $ 4.58
FY 22/23 $ 2.15 * $ 2.12 * $ 4.27
FY 23/24 $ 2.15 $ 2.12 $ 4.27
FY 24/25 $ 2.15 $ 2.12 $ 4.27
FY 25/26 $ 2.15 $ 2.12 $ 4.27

*The Property Assessor is required by law to to complete a reappraisal of property at least every four years.
Whenever a property reappraisal occurs, cities and counties are required to adopt a "Certified Tax Rate". This is
the rate that would generate the same amount of tax revenue as before reappraisal.

23
 City of Knoxville
ASSESSED VALUES - ALL PROPERTY

FY 05/06 – FY 25/26

Calendar Total Real Personal Public Total

Year Property Property Utilities Assessments
2005 2,862,056,080 * 315,752,361 161,363,916 3,339,172,357
2006 2,920,636,035 329,685,195 145,503,340 3,395,824,570
2007 3,039,973,875 307,480,409 148,366,486 3,495,820,770
2008 3,156,234,335 305,025,792 146,017,169 3,607,277,296
2009 3,678,211,900 * 334,781,946 167,422,239 4,180,416,085
2010 3,705,130,455 316,571,241 147,791,536 4,169,493,232
2011 3,760,574,350 321,529,326 157,728,123 4,239,831,799
2012 3,833,108,643 299,141,014 165,367,668 4,297,617,325
2013 3,995,429,249 * 346,877,495 155,877,529 4,498,184,273
2014 4,045,651,549 370,506,503 168,573,477 4,584,731,529
2015 4,092,561,297 357,705,064 174,772,871 4,625,039,232
2016 4,134,628,820 387,394,784 170,908,489 4,692,932,093
2017 4,685,617,657 410,613,134 170,123,278 5,266,354,069
2018 4,701,375,887 431,229,978 163,033,460 5,295,639,325
2019 4,758,137,192 400,870,381 140,486,544 5,299,494,117
2020 4,838,701,737 407,698,514 142,653,759 5,389,054,010
2021 4,854,050,765 370,711,479 134,425,196 5,359,187,440
2022 7,000,919,055 457,279,368 170,398,657 7,628,597,080
2023 7,080,700,000 503,326,358 184,802,715 7,768,829,073
2024 7,133,237,785 423,686,578 145,608,139 7,702,532,502
2025 7,240,236,352 421,568,145 144,152,058 7,805,956,555

* The Property Assessor is required by law to undertake a complete reappraisal of property at least every four years.
These reappraisals were completed in 2001, 2005, 2009, 2013, 2017, and 2022.

Note that the assessments for each calendar year are reflected in the budget for the following year. For example, the 2021 assessments
are used in the FY 21/22 budget. Residential property is assessed at 25% of the appraised value. Commercial/Industrial property is
assessed at 40% of the appraised value and public utility property is assessed at 55% of the appraised value. The majority of public utility
property is appraised by the Tennessee Public Service Commission. Personal property is assessed at 30% of the appraised value.

24
 City of Knoxville
General Fund Revenues

Total General Fund budgeted revenues and sources for FY 25/26 equal $323,002,660. This is a 4.4% decrease
compared to the FY 24/25 budget of $338,014,580. Operating revenue totals $323,002,660 which is $11,920
below the budgeted FY 24/25 operating revenue. A budgeted use of $15,000,000 unassigned fund balance was
required for FY 24/25 and that is the primary difference to the FY 25/26 budget.

The overall revenue picture for FY 25/26 is expected to be similar to the previous year. Market-driven sources
such as local option sales taxes are essentially flat to the previous year. The City anticipates continued
improvement in market-driven revenues from entities/activities like City-owned golf courses, Parks and Recreation
programs, the Convention Center, the Knoxville Civic Auditorium and Coliseum, and other smaller programs in FY
25/26.

With the continuation of the administrations priorities, which include Public Safety, Healthy and Connected
Neighborhoods, a Clean & Resilient Future, Thriving Businesses & Good Jobs, and Good Governance, the City
has retained the allocation of its property tax rate between the General Fund and the Debt Service Fund to ensure
ongoing support of these priorities and initiatives.

Property tax revenue is the largest single revenue source of the City. In FY 25/26, real property is expected to
grow by 2.2% over FY 24/25 projected collections. The revenue received from personal property taxes and public
utilities, such as railroads and others who use the City’s infrastructure for their operations, is expected to decrease
slightly.

In short, the City’s overall revenue picture for the General Fund is neutral. However, the City remains financially
postured to weather future possible effects of any revenue shortfalls just as it has done in the past.

TAXES

The largest single category of revenue to the General Fund is taxes. This one category equals $282,883,920 or
approximately 87.6% of the total operating revenue in this fund.

Property Taxes

The largest revenue source within this category is property taxes. Property taxes are, in turn, divided into three
types: taxes on real property, taxes on personal property, and taxes on public utilities.

There are four factors that determine revenues from property taxes:

1. The assessed value of property;

2. The state equalization rate;
3. The collection rate on property taxes; and
4. The tax rate itself.

25
Assessed Value and Equalization Rate:

Historically, growth in the value of new real property in Knoxville would be considered fairly moderate, and not
characterized by the boom/bust cycles of many cities. The normal annual rate of growth falls in the 1% to 2%
range, with some exceptions along the way. The past 10 years, with the exception of reappraisal years, have
been characterized by this same fairly moderate growth. We expect limited change in residential, industrial, and
commercial property. At this time, we are forecasting an increase of 1.5% in real property values for the upcoming
year.

For FY 25/26, the forecast for real property assessments is $7,240,236,400. The projected amounts are based
upon the latest available data from the Assessor’s Office.

The Property Assessor is unable to supply final estimates on the assessed value of personal property until after
the adoption of the budget. Personal property tax growth rates have shown much more volatility than real
property. In FY 22/23 the assessed value increased by 10.1% from the prior year, while in FY 23/24 it decreased
over the prior year by 15.8%. As with real property, we will not have final numbers from the Property Assessor’s
Office until after passage of the budget. In FY 25/26 we anticipate a small decrease in the assessed values for
personal property from the prior year.

The third set of property tax revenues comes from taxes on public utilities, which are assessed by the Division of
State Assessed Properties under the Office of the State Comptroller. These values are not supplied until January
or February of the subsequent year. The change in the equalization rate for FY24 caused a decrease of 27% in
the assess value on public utilities. In FY 25/26 we expect a relatively small decrease of assessed values for
public utilities.

Tax Rate:

The tax rate is unchanged for FY 25/26 and the budget is based upon a total tax rate of $2.1556 per hundred
dollars of assessed value. The tax rate is apportioned between the Debt Service Fund and the General Fund. In
FY 25/26, $0.1570 of the tax rate goes directly to the Debt Service Fund. The portion of the tax rate used for
General Fund purposes is $1.9986.

In FY 25/26 current property taxes are expected to generate $151,553,500.

Tax Discounts

The City offers a one percent discount on property taxes paid before the end of October. For FY 25/26 the
anticipated discount in the General Fund is $842,170, which is $5,290 less than the FY 24/25 budgeted amount.
We do not believe the percentage of individuals receiving a discount will deviate much from the current year.

This discount represents a reduction in the amount of revenues available to the General Fund but allows the City
to better manage cash flow, avoid the need to issue tax anticipation notes, and increase interest earnings.

Payments In Lieu Of Taxes (PILOT)

Other revenues within the tax category include the payment in lieu of taxes (PILOT) from the Knoxville Utilities
Board (KUB) and Knoxville’s Community Development Corporation (KCDC). The payment from KUB is based
upon two components, one being the estimated property value owned by KUB and the second being an average
of overall revenues. In FY 25/26 the KUB PILOT payment is forecast at $24,000,000 which represents a budgeted
decrease of $3.400 million from the prior year. This is based upon the change in actual revenue received for FY
25/26, due to the change in the equalization rate property held by KUB, the addition of broadband and anticipated
growth in average net revenues. The amount from KCDC is now forecast to yield $675,000 which is an increase
of $339,000.This increase is due, in part, to the redevelopment strategy of the City.

26
Sales Taxes

The City imposes, as the result of local referenda, a 2.25% local option sales tax on all sales within the city limits.
Approximately 72% of the proceeds from the tax go to the Knox County School District, with the balance flowing
to the City’s General Fund. The revenues from this source comprise the second largest source of revenue within
the tax category. In FY 25/26, local option sales tax revenues are estimated at $70,662,740 or 21.9% of total
General Fund operating revenues. We are now projecting an increase for both the current fiscal year (FY 24/25)
and the ensuing fiscal year (FY 25/26) as shown in the graph below.

Figure 1
Local Option Sales Tax Collections
FY 15/16 - FY 25/26
(All Numbers in $1,000's)

$70,000 $70,662
$65,953
$63,058
$56,944

$48,791
$42,596 $43,526
$40,786 $40,883

FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
Est Budget

As shown in Figure 1, growth in sales tax receipts was steady from FY 16/17 through FY 19/20. From FY 20/21 to
FY 22/23, local option sales tax receipts grew by 29.2%. From FY 22/23 to FY 23/24, the growth slowed to 4.6%.
In the FY 24/25 we are forecasting an uptick to 6.1% we still expect the growth to slow in FY 25/26.
Consequently, we project local option sales tax collections to be $70,662,740 for FY 25/26, which is an increase
of 0.9% above the FY 24/25 projection.

Other Taxes

Revenues from the beer tax and mixed drink tax have, in recent years, shown small to modest growth, but we
expect mixed results in 25/26. Mixed drink taxes are forecast to generate $3,500,000, which is $700,000 down
from the FY 24/25 budget. Revenues from beer taxes are expected to remain flat in FY 25/26. Total revenues from
the beer tax are forecasted at $7,300,000. This tax has shifted from a price-based tax to an excise-based tax so
we expect future growth to be relatively flat.

Wholesale liquor inspection fees have also been relatively flat over the past two years, which is a pattern we
expect to continue in the upcoming year. Revenues from this source are expected to generate $5,400,000 in FY
25/26.

Revenue from business taxes is expected to stay flat to the forecasted revenue in FY 24/25. Projected revenue
from this source in FY 25/26 is $9,800,000.

27
Cable television franchise taxes from Comcast, AT&T, and WOW are projected to be down slightly when
compared to the FY 24/25 budgeted amount, mostly due to the continued popularity of streaming services. These
revenues are now forecast at $1,000,000, which is $400,000 lower than the amount budgeted in FY 24/25.

INTERGOVERNMENTAL REVENUE

The second largest revenue category of the General Fund is intergovernmental revenue, i.e., revenue that comes
from another governmental unit, primarily the State of Tennessee. This category of revenue accounts for
$30,785,000 or 9.5% of total operating revenue. Overall, we expect this category of revenue to be up by $130,000
compared to the FY 24/25 adopted budget.

The largest single revenue within this grouping is the state shared sales tax. The total estimated amount in FY
25/26 from this source is $24,000,000, which is unchanged from the amount budgeted in FY 24/25.

The second largest revenue within the intergovernmental category is the city’s portion of the TVA gross receipts.
This revenue is forecast flat when compared to FY 24/25. The revenue from this source is now budgeted at
$2,100,000.

The City also receives a number of other state-shared revenues. Revenue from alcoholic beverage tax and beer
tax are expected to remain flat when compared to FY 24/25.

Revenue from the state excise tax, a tax upon the net earnings of state and national banks chartered in
Tennessee, is expected to decrease $100,000 for FY 25/26, yielding $2,000,000.

Revenue from the streets and transportation tax is expected to increase $50,000 compared to FY 24/25. This
revenue is budgeted at $300,000.

The City receives funding from the federal government to help offset the cost of several positions within the police
department. This includes the payment of overtime for officers working in KCDC housing and other areas. The
funding is listed as federal contribution; the total amount budgeted for FY 25/26 is $700,000, the same as the
previous year.

OTHER REVENUE

There are four other categories of operating revenue to TABLE 2

the General Fund: licenses and permits, charges for Other Revenue Categories
services, fines and forfeits, and miscellaneous
revenue. The combined total from these sources is FY 25/26
$9,333,740, or 2.89% of the total operating revenues to FY 24/25 Projected
the General Fund. A breakdown of these revenues for Budget Revenues
FY 24/25 and FY 25/26 is shown in Table 2. Licenses & Permits $ 330,460 $ 342,260

Overall, the category of “Licenses and Permits” is up Changes for Services 1,891,900 1,670,600
by $11,800 when compared to the budget for FY 24/25.
Within this revenue category, beer privilege tax fees Fines & Forfeits 684,000 735,000
are also expected to stay the same. Short term rental
Misc. Revenue 5,470,000 6,585,880
fees are also expected to stay the same from the FY
24/25 budget. TOTAL $ 8,376,360 $ 9,333,740

The amount expected to come from “Charges for Services” is projected at $1,670,600, which is $221,300 or
approximately 11.7% less than the amount budgeted for FY 24/25. This is due, in large part, to the restructuring of
revenue sources from our parks and recreation department operations.

The category of “Fines and Forfeits” is forecast to generate $735,000, an increase of $51,000 or 7.5%. This is
mainly due to increased red light camera fines.

28
The category entitled “Miscellaneous Revenue” is projected at $6,585,880, which is $1,115,880 higher than the
amount budgeted in FY 24/25. The reason for the increase is almost exclusively interest earnings which are
forecast to go up by $1.0 million.

Non-Operating Revenue

The FY 25/26 General Fund does not anticipate any use of unassigned fund balance.

29
 FY 2024/25 - 2025/26

($s in millions)

30
 City of Knoxville
GENERAL FUND REVENUE

Account FY 2025/26
Number Revenue Source FY 2022/23 Actual FY 2023/24 Actual FY 2024/25 Budget Proposed

5111 Property Tax Real - Current $ 135,314,302 $ 136,788,266 $ 137,484,530 $ 140,362,260

5112 Property Tax Real - Prior 3,529,484 3,924,937 3,661,420 3,907,760
5113 Personal Property Tax - Current 8,726,402 9,639,812 9,784,640 8,425,460
5114 Personal Property Tax - Prior 504,539 512,445 438,390 485,330
5115 Public Utilities - Current 3,362,807 3,588,004 3,592,560 2,765,780
5116 Public Utilities - Prior 22,132 63,727 23,500 49,520
5117 Discount (824,821) (745,613) (847,460) (842,170)
5131 KUB 22,797,953 24,101,630 27,400,000 24,000,000
5132 KCDC 335,657 411,987 336,000 675,000
5136 Other 954,512 1,743,646 1,100,000 1,100,000
5141 Local Shared Sales Tax 63,056,289 65,953,239 68,520,000 70,662,740
5151 Beer Tax 7,471,971 7,092,721 7,300,000 7,300,000
5152 Mixed Drink Tax 3,376,053 3,559,199 4,200,000 3,500,000
5153 Wholesale Liquor Inspection Tax 5,300,864 5,221,848 5,300,000 5,400,000
5163 Business License Fees 1,036,303 1,071,555 1,050,000 1,050,000
5165 Tax Sale Publication Fees 8,900 14,736 9,000 10,000
5166 Business Tax 2003 10,179,917 10,739,520 9,800,000 9,800,000
5167 Minimum Business Activity License 4,675 13,665 5,500 10,000
5171 Interest & Penalties-Current 224,823 212,723 150,000 150,000
5172 Interest & Penalties-Prior 2,235,999 2,500,808 2,600,000 2,600,000
5173 Interest & Penalties-Business 2,145 485 3,100 3,100
5174 Interest & Penalties-License 2,975 22 40 40
5175 Interest & Penalties CBID 9,010 18,159 9,000 15,000
5177 Penalty-New Btx — — — —
5178 Interest - Bankruptcy Court 2,956 2,487 3,000 3,300
5193 Cable TV Franchise Tax 1,410,588 1,184,622 1,400,000 1,000,000
5194 Fiber Optic Franchise Fee — — 800
5197 Short Term Rental Tax 381,820 432,418 400,000 450,000

Subtotal - Taxes 269,428,909 278,047,048 283,723,220 282,883,920

5201 Blasting Permits 2,500 4,500 3,000 5,000
5202 Fire Reports 456 360 350 350
5203 Fireworks Permit 4,650 4,860 4,100 5,000
5204 Tank Abandonment 240 520 300 300
5205 Tank Permit Fees 5,780 3,710 8,000 7,000
5209 ROW Access Fees 10,755 10,754 10,800 10,000
5211 Merchant & General Privilege 100 — 100 —
5212 Liquor By Ounce 161,840 145,750 180,000 180,000
5215 Alcoholic Beverage License 8,500 9,500 10,000 10,000
5251 Beer Application Fees 20,200 26,450 21,000 21,000
5252 Beer Privilege Tax 67,353 70,338 68,000 75,000
5253 Beer Permit Publications 2,825 5,875 2,500 7,000
5255 Duplicate Beer Permits 938 536 900 540
5257 Alcohol Manufacturer Privilege Tax — — — —
5281 Pets in Restaurant Patio Permits 80 20 80 20
5282 Patio/Sidewalk Permit — 200 — —
5284 Food Truck Permit Fees — 7,025 — —
5283 Short Term Rental Permit Fees 23,270 16,730 20,000 20,000
5289 Sale of Plans, Books & Reports — 67 200 —
5291 Solicitation — — — —
5293 Street Vendor 1,000 250 1,000 1,000
5296 Background Check Fees 130 27 130 50

Subtotal - Licenses & Permits 310,617 307,472 330,460 342,260

5319 Federal Grants 828,833 707,796 700,000 700,000
5321 State Shared Sales Tax 22,692,818 23,425,487 24,000,000 24,000,000
5322 Income Tax 18,597 6,042 — —
5323 Beer Tax 87,095 83,838 95,000 85,000
5324 Alcoholic Beverage Tax 242,989 240,119 260,000 250,000
5326 Streets & Transportation Gas 349,437 349,118 350,000 300,000
5327 Excise Tax 2,053,047 2,167,472 2,100,000 2,000,000
5328 TVA - Gross Receipts 2,330,833 2,375,050 2,100,000 2,100,000
5329 State Contribution 516,000 758,400 500,000 500,000
5332 Telecommunications Sales Tax 447,799 437,657 450,000 450,000
5336 Telecommunications Priviledge Tax 433 — — —
5337 Sports Betting 340,060 362,536 300,000 350,000
5338 Short Term Rental Occupancy Tax 41,011 46,073 60,000 50,000

Subtotal - Intergovernmental Revenue 29,948,952 30,959,588 30,915,000 30,785,000

31
Account FY 2024/25 FY 2025/26
Number Revenue Source FY 2022/23 Actual FY 2023/24 Actual Budget Proposed

5410 Market Square Rental 15,423 21,356 16,000 20,000

5412 Suit Expense - Taxes 487,646 563,838 430,000 430,000
5413 Recording & Collection 295 25 100 100
5416 Insurance Proceeds 159,380 229,041 75,000 100,000
5423 Accident Reports 33,502 28,861 33,000 33,000
5425 Officer Costs 190,356 224,385 200,000 200,000
5434 Codes Enforcement 129,255 186,919 112,000 150,000
5436 Lot Clearance Fees - Post 2012 433,522 271,596 300,000 300,000
5437 Interest - Lot Clearance Fees 407,466 247,335 280,000 300,000
5439 Prosecution Costs - Lot Clearance Fees 60,732 39,944 25,000 25,000
5441 Recreation Program Fees 112,166 127,744 93,000 —
5442 Inskip Pool Gate 52,175 74,003 — —
5443 Ed Cothren Pool Gate 21,254 31,254 — —
5444 Indoor Pool Fees and Rentals 15,960 18,685 — —
5445 Team Registration Fees 108,338 94,120 115,000 —
5447 Vending/Concessions — 94 — —
5449 Summer Program Registration Fees 4,229 4,840 6,000 —
5451 Building and Shelter Revenues 68,683 89,003 75,000 —
5452 Parks and Field Rental Fees 38,879 37,733 44,000 —
5453 Lease of SKCC — 8,400 — —
5459 Parks and Recreation - Miscellaneous Fees 11,193 7,672 10,000 —
5461 Caswell Park League Concessions 11,518 10,153 — —
5465 Caswell Park - Miscellaneous Fees — (8) — —
5466 Inskip Pool Concessions 24,587 37,251 — —
5467 Ed Cothren Pool Concessions 14,924 20,489 — —
5491 Misc. Charges - Contractual Reimbursement 102,500 114,630 75,000 110,000
5492 Records Duplication Reimbursement 1,130 1,304 1,500 1,500
5499 Miscellaneous Charges for Service 750 1,450 1,300 1,000

Subtotal - Charges for Service 2,505,863 2,492,117 1,891,900 1,670,600

5511 General Sessions Fines 73,271 58,037 75,000 60,000
5528 KPD - Automated Information 35,437 34,062 35,000 30,000
5531 Criminal Court Fines 17,856 20,312 25,000 25,000
5532 KPD - DARE 15 — — —
5580 Red Light Camera Fines 621,471 646,315 525,000 600,000
5582 Red Light Camera Fines - Municipal Court LC 21,469 17,165 24,000 20,000

Subtotal - Fines & Forfeits 769,519 775,891 684,000 735,000

5603 Residential Parking Permits 10 — — —
5605 Gifts 30,500 — — —
5611 Interest On Investments 3,189,546 7,511,669 5,000,000 6,015,880
5613 C/D Loan Payment 215,339 — — —
5620 Lease & Rental Income 94,791 72,000 100,000 70,000
5630 Sale Of/And Loss Fixed Asset 128,775 222,460 100,000 200,000
5632 Sale of Surplus Property Tax Properties 5,150 — — —
5642 Equipment 30,809 5,171 30,000 50,000
5666 Agency Contribution — 72,350 — —
5689 Change In Fair Value Of Invst 213,473 826,518 — —
5699 Miscellaneous Revenue 225,851 200,288 240,000 250,000

Subtotal - Miscellaneous Revenue 4,134,244 8,910,456 5,470,000 6,585,880

Total Operating Revenues $ 307,098,104 $ 321,492,572 $ 323,014,580 $ 323,002,660

5905 Transfer - Excess City Court Revenues — — — —

5955 Risk Management Transfer — 177,900 — —
5956 Misc. Internal Transfers In 89,970 — — —
5969 Intrafund Transfers In-(Out) — — — —

Subtotal - Transfers 2,746,278 265,400 — —

Total Revenues $ 309,844,382 $ 321,757,972 $ 323,014,580 $ 323,002,660

5998 Appropriated Fund Balance — — 15,000,000 —

Total General Fund $ 309,844,382 $ 321,757,972 $ 338,014,580 $ 323,002,660

32
 City of Knoxville
GENERAL FUND EXPENDITURES
General Fund Overview

General Fund expenditures for FY 25/26 total $323,002,660. This represents an decrease of 4.4% when
compared to the FY 24/25 General Fund budget of $338,014,580. The following narrative describes the major
expenditure changes by department. The purpose of this section is to provide a general overview of all
expenditure categories. A summary of the General Fund Proposed budget is as follows:

FY 24/25 FY 25/26
Budget Proposed Budget Change % Change
Personnel Services $ 139,521,960 $ 149,312,820 $ 9,790,860 7.0 %
Supplies 10,496,250 10,974,620 478,370 4.6 %
Other Charges 84,662,850 82,570,140 (2,092,710) (2.5)%
Other Uses 103,333,520 80,145,080 (23,188,440) (22.4)%
Totals $ 338,014,580 $ 323,002,660 $ (15,011,920) (4.4)%

As the above schedule reflects, increases are budgeted for Personnel Services 7.0% and Supplies 4.6%, while
decreases are budgeted for Other Charges 2.5% and Other Uses 22.4%. Additional detail is provided below:

Personnel Services

The amount budgeted for “Personnel Services” (i.e., salaries, benefits, and related costs) is $149,312,820. Overall
costs for this category increase by $9,790,860 from $139,521,960 to $149,312,820, or 7.0% when compared to
the FY 24/25 budget. This increase is primarily due to the annual 2.5% salary increases and step increases for
uniformed employees. The remaining variance is being driven by the City’s increase in group health premiums.
Salary determined benefits such as Social Security, Medicare and pension contribution rise accordingly. The
impact on specific departmental budgets is discussed in more detail below and in the executive summary.

Supplies

The category of “Supplies” is used to account for such things as office and operating supplies, annual software
licensing fees, repair and maintenance items (chemicals, road salt, etc.), and operating equipment not provided
for in the equipment replacement funds or the capital budget. The budget for the Supplies category grows by
$478,370 from $10,496,250 to $10,974,620, or 4.6%.

Other Charges

The category of “Other Charges” covers such expenditures as postage, professional services, equipment leases,
internal service fund charges (fuel, fleet maintenance, insurance, etc.), and various other items. The budget
reflects a decrease of $2,092,710 to $82,570,140 when compared to the previous fiscal year. The decrease is
being driven by grant local match and partially offset by an increase in miscellaneous professional services.

Other Uses

“Other Uses” reflect the movement of financial assets among City funds by transfers. The majority of the transfers
support the operational needs of various other funds. The total amount of transfers from the General Fund is
$80,145,080, a decrease of $23,188,440 or 22.4% when compared to FY 24/25. The decrease is related capital
funding.

33
Administration Department

The FY 25/26 budget for Administration is decreasing (4.0)% to $11,219,910 from $11,681,700. This represents a
year over year budgeted decrease of $(461,790). Personnel services is increasing 10.3% to $5,978,770 and
represents 53.3% of the budget. Supplies is decreasing (26.5)% to $102,590 and is 0.9% of the budget. Other is
decreasing (16.1)% to $5,138,550 and represents 45.8% of the budget. The majority of the decrease in the
budget is being driven by reduced spending on professional services.

Finance Department

The budget for Finance is increasing 7.3% to $5,947,180 from $5,543,830. This represents a year over year
budgeted increase of $403,350. Personnel services is increasing 8.0% to $4,107,950 and represents 69.1% of the
budget. Supplies is increasing 14.3% to $220,240 and is 3.7% of the budget. Other is increasing 4.6% to
$1,618,990 and represents 27.2% of the budget. The increase in budget is being driven by the 2.5% annual pay
increase and higher group health premiums.

Information Systems Department

The budget for Information Technology is decreasing (1.4)% to $6,528,150 from $6,618,650. This represents a
year over year budgeted decrease of $(90,500). Personnel services is increasing 2.6% to $3,376,610 and
represents 51.7% of the budget. Supplies is decreasing -8.8% to $2,142,900 and is 32.8% of the budget. Other is
increasing 3.2% to $1,008,640 and represents 15.5% of the budget. The decrease in overall budget is largely
driven by reduced computer maintenance costs.

Housing and Neighborhood Development Department

The budget for Housing and Neighborhood Development is increasing 14.4% to $3,104,370 from $2,712,520.
This represents a year over year budgeted increase of $391,850. Personnel services is increasing 4.9% to
$1,043,490 and represents 33.6% of the budget. Supplies is decreasing (3.2)% to $19,550 and is 0.6% of the
budget. Other is increasing 20.2% to $2,041,330 and represents 65.8% of the budget. The majority of the
increase is being used to support the operations of a Low-Barrier shelter.

Public Service Department

The budget for Public Service is increasing 11.1% to $37,461,050 from $33,721,980. This represents a year over
year budgeted increase of $3,739,070. Personnel services is increasing 12.4% to $20,958,390 and represents
55.9% of the budget. Supplies is increasing 14.1% to $2,407,930 and is 6.4% of the budget. Other is increasing
8.7% to $14,094,730 and represents 37.6% of the budget. The increase in budget is being driven by the 2.5%
annual pay increase and higher group health premiums.

Engineering Department

The Engineering Department general fund budget is increasing 11.7% to $10,346,230 from $9,258,800. This
represents a year over year budgeted increase of $1,087,430. Personnel services is increasing 7.4% to
$6,619,900 and represents 64.0% of the budget. Supplies is increasing 13.5% to $1,237,270 and is 12.0% of the
budget. Other is increasing 24.1% to $2,489,060 and represents 24.1% of the budget. Additional funding in FY
25/26 is being used for traffic control services for special events and traffic patterns due to the closure of the Gay
Street bridge.

Parks and Recreation Department

The Parks and Recreation general fund budget is decreasing (29.9)% to $6,690,150 from $9,542,300. This
represents a year over year budgeted decrease of $(2,852,150). Personnel services is decreasing (50.7)% to
$2,353,300 and represents 35.2% of the budget. Supplies is decreasing (23.1)% to $224,530 and is 3.4% of the
budget. Other is decreasing (8.1)% to $4,112,320 and represents 61.5% of the budget. This is due the financial
restructure of the Parks and Rec Department. A number of their activities are transitioning from the General Fund
to Miscellaneous Special Revenue funds for better tracking.

34
Mass Transit Department (Grant Match)

The Knoxville Area Transit (KAT) budget is shown in a separate fund. However, the City’s match for Federal/State
transit grants is found in the General Fund. The allocation for Mass Transit Grant Match for FY 25/26 decreased
from $7,227,640 to $1,524,340.

Law Department

The Law Department budget is increasing 7.9% to $3,181,110 from $2,948,680 . This represents a year over year
budgeted increase of $232,430. Personnel services is increasing 12.9% to $1,965,210 and represents 61.8% of
the budget. Supplies is decreasing to prior year and is 3.6% of the budget. Other is increasing 3.4% to 36,320 and
represents 34.6% of the budget.

Police Department

The Police Department budget is increasing 4.9% to $83,735,530 from $79,840,510 . This represents a year over
year budgeted increase of $3,895,020. Personnel services is increasing 6.2% to $59,777,290 and represents
71.4% of the budget. Supplies is increasing 12.2% to $3,102,240 and is 3.7% of the budget. Other is increasing
0.3% to $20,856,000 and represents 24.9% of the budget. The increase in overall budget is largely driven by
increases in personnel services and the additional of new FTEs that are being converted from being grant funded
to being funded by the City.

Fire Department

The Fire Department budget is increasing 10.5% to $60,973,230 from $55,172,680. This represents a year over
year budgeted increase of $5,800,550. Personnel services is increasing 12.4% to $40,739,000 and represents
66.8% of the budget. Supplies is increasing 2.0% to $1,369,470 and is 2.2% of the budget. Other is increasing
7.2% to $18,864,760 and represents 30.9% of the budget. The increase being driven by a nonstandard pay
increase to address market competitiveness, additional training and an increase in 911 costs.

Legislative

The Legislative budget is increasing 0.5% to $1,191,840 from $1,185,470. This represents a year over year
budgeted increase of $6,370. Personnel services is increasing 8.9% to $666,710 and represents 55.9% of the
budget. Supplies is flat at $9,200 and is 0.8% of the budget. Other is increasing -7.0% to $515,930 and represents
43.3% of the budget.

Civil Service

The Civil Service budget is increasing 6.9% to $963,140 from $900,600. This represents a year over year
budgeted increase of $62,540. Personnel services is increasing 3.9% to $620,520 and represents 64.4% of the
budget. Supplies is decreasing (2.0)% to $7,350 and is 0.8% of the budget. Other is increasing 13.3% to
$335,270 and represents 34.8% of the budget.

Human Resources

The Human Resource budget is increasing 13.0% to $1,509,840 from $1,336,190. This represents a year over
year budgeted increase of $173,650. Personnel services is increasing 13.2% to $1,105,680 and represents 73.2%
of the budget. Supplies is decreasing -26.5% to $16,850 and is 1.1% of the budget. Other is increasing 15.2% to
$387,310 and represents 25.7% of the budget. Additional personnel budget is based on higher starting salaries
benchmarked for market rates.

City Elections Division

The budget for elections is $550,000. Pursuant to state law, all elections are managed by the Knox County
Election Commission. The Commission charges the City for its proportionate share of any primary or general
election costs.

35
OTHER FUNDS

State Street Aid (Fund 201)

The State Street Aid budget is $6,690,000, an increase of $10,000. Within this fund, $1,990,160 is allocated to
transfers for capital improvements, flat to the previous FY. Debt Service transfers of $1,476,840 are included for
various street maintenance programs.

Abandoned Vehicles (Fund 209)

The FY 25/26 budget for the Abandoned Vehicles Fund remains relatively constant at $1,319,930 which is an
increase of $129,980 or 10.9% over the previous FY. This difference is primarily due to an increase in group
health costs.

City Court (Fund 213)

The budget for City Court is decreasing (0.5)% to $1,576,640 from $1,584,740. This represents a year over year
budgeted decrease of $(8,100). Personnel services is decreasing (3.0)% to $1,051,870 and represents 66.7% of
the budget. Supplies is increasing 12.6% to $93,200 and is 5.9% of the budget. Other is increasing 3.4% to
$431,570 and represents 27.4% of the budget. City Court will not have a transfer of excess court costs to the
General Fund in FY 25/26.

City Inspections (Fund 216)

The budget for Inspections is increasing 0.1% to $4,478,780 from $4,472,130. This represents a year over year
budgeted increase of $6,650. Personnel services is increasing 7.6% to $3,463,570 and represents 77.3% of the
budget. Supplies is decreasing -13.3% to $165,200 and is 3.7% of the budget. Other is decreasing (20.1)% to
$850,010 and represents 19.0% of the budget.

Stormwater (Fund 220)

The budget for Stormwater is decreasing (1.5)% to $4,341,540 from $4,405,920. This represents a year over year
budgeted decrease of $(64,380). Personnel services is increasing 1.5% to $3,648,440 and represents 84.6% of
the budget. Supplies is decreasing (13.0)% to $50,100 and is 1.2% of the budget. Other is decreasing (15.2)% to
$613,000 and represents 14.2% of the budget. The overall budget decrease is being driven by a reduction in
professional service costs.

Solid Waste (Fund 230)

Solid Waste operations are under the purview of the Public Service Department. The budget for Solid Waste is
increasing 2.3% to $13,005,200 from $12,710,270. This represents a year over year budgeted increase of
$294,930. Personnel services is decreasing -5.4% to $862,440 and represents 6.6% of the budget. Supplies is
decreasing (35.5)% to $182,940 and is 1.4% of the budget. Other is increasing 3.9% to $11,959,820 and
represents 92.0% of the budget.

Emergency Management Agency (240070)

The budget for Emergency Management is increasing 4.4% to $787,450 from $754,220. This represents a year
over year budgeted increase of $33,230. Personnel services is increasing 7.3% to $535,520 and represents
68.0% of the budget. Supplies is increasing 5.2% to $42,890 and is 5.4% of the budget. Other is decreasing
(2.4)% to $209,040 and represents 26.5% of the budget.

Home Grant (Fund 264)

The budget for the Housing Fund or the HOME grant is $1,432,000 and is decreasing (18.2)% from last year. The
reduction in budget is being driven by a reduction in professional services costs.

36
Community Development Block Grant (Fund 290)

This budget is funded from the Federal Community Development Block Grant as well as program income derived
from payments of housing project loans. The budget for FY 25/26 is $1,724,340 and is down $(350,170) or
(16.88)% when compared to the prior year budget. Both Federal funding and program income are expected to
decrease in the near future. As with the HOME grant fund, appropriations from previous years do not lapse, and
those dollars remain available to fund current projects.

Public Assembly Facilities (Fund 503)

The Public Assembly Facilities Fund includes operations at the Civic Coliseum/Auditorium and Chilhowee Park. A
third-party management firm manages these facilities. The FY 25/26 budget for the Public Assemblies Fund is
$13,525,740, an increase of $360,890. This budget includes $831,000 for equipment and facility improvements.

Metro Parking (Fund 504)

The Metro Parking Fund accounts for the operation of city-owned garages, parking lots, and on-street parking
enforcement. These facilities are managed by the Public Building Authority for the City. The FY 25/26 budget
totals $6,111,030, an increase of $218,770. Operating expenses have increased due to the increase in repair and
maintenance services.

Mass Transit (Fund 507)

The FY 25/26 budget for Mass Transit operations decreased by -$424,160 to $31,500,670. Personnel Services
changes from $19,675,720 to $19,470,090. Supplies is decreasing from $2,972,160 to $2,538,460. The decrease
is attributable to reduced fuel costs. Other Charges is increasing by $215,170 due primarily to an increase in
insurance expenses. The General Fund contribution to fund transit operations is decreasing by $3,656,890 for FY
25/26 to $15,939,940 from $19,596,830 in the previous fiscal year.

Golf Courses (Fund 508)

The City Golf Courses Fund accounts for the operations of the City’s two 18-hole courses, Whittle Springs Golf
Course and Knoxville Municipal Golf Course. Both are managed by Purple Horse Hospitality LLC. The total
budget for the Golf Course Fund is $2,814,550.

Knoxville Affordable Housing (Fund 631)

This fund was created in FY 21/22 to advance affordable housing opportunities in Knoxville; by ordinance, the City
must commit at least $5,000,000 annually for 10 years. The FY 25/26 budget exceeds this minimum,
appropriating $5,972,720. This is a decrease of (26.01)% from the prior fiscal year. This year, these funds will
continue to support the Affordable Rental Development Fund, the Western Heights and Permanent Supportive
Housing projects, and the Affordable Housing Trust Fund at the East Tennessee Foundation.

Fleet Services (Fund 702)

The Fleet Services budget for FY 25/26 is increasing 5.7% to $21,375,660 from $20,218,920. This represents a
year over year budgeted increase of 1,156,740. Personnel services is increasing 8.8% to $3,860,700 and
represents 18.1% of the budget. Supplies is decreasing -1.3% to $6,156,770 and is 28.8% of the budget. Other is
increasing 8.9% to $11,358,190 and represents 53.1% of the budget. The difference is primarily due to an
increase in personnel and vehicle replacement costs. This amount includes both the Fleet Services Operating
Fund and the Fleet Replacement Fund.

Risk Management (Fund 704)

The FY 25/26 budget for the Risk Management Department decreased by $(10,730) to $10,785,500 when
compared to the FY 24/25 budget of $10,796,230. The expenses of workers compensation claims are budgeted
at $3,350,000. This amount is based on the most recent workers compensation actuary report.

37
Health Care (Fund 705)

The FY 25/26 budget for the Health Care Services fund increased by $566,270 from $28,829,510 to $29,395,780,
or 2.0%. The main driver for this increase is related to self insurance charges.

City Buildings (Fund 707)

The City Buildings Fund supports building services provided to three facilities: the City County Building, the Public
Works Complex, and the Public Safety Complex. The FY 25/26 budget for the City Buildings Fund increased by
$345,740 from $7,095,690 to $7,441,430. This is primary due to the expected increase in management fees and
phone charges. The charges for the City County Building services are split between the City and County, 28.7%
and 71.3% respectively.

38
 City of Knoxville
GENERAL FUND EXPENDITURES BY DEPARTMENT

$ Change % Change
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 FY FY
Department Actual Actual Budget Proposed 24/25-25/26 24/25-25/26

Administration $ 8,236,315 $ 9,740,165 $ 11,681,700 $ 11,219,910 $ (461,790) (4.0)%

Finance 4,661,761 4,403,717 5,543,830 5,947,180 403,350 7.3 %
Information Technology 4,989,029 5,188,820 6,618,650 6,528,150 (90,500) (1.4)%
Housing and Neighborhood
Development 2,010,335 2,172,852 2,712,520 3,104,370 391,850 14.4 %
Public Services 28,458,795 31,080,398 33,721,980 37,461,050 3,739,070 11.1 %
Engineering 8,074,552 8,101,050 9,258,800 10,346,230 1,087,430 11.7 %
Inspections 842,474 29,066 — — — —%
Parks and Recreation 9,034,533 9,241,743 9,542,300 6,690,150 (2,852,150) (29.9)%
Mass Transportation 1,342,125 3,671,348 7,227,640 1,524,340 (5,703,300) (78.9)%
Law 2,837,839 2,842,242 2,948,680 3,181,110 232,430 7.9 %
Police 70,240,768 69,390,190 79,840,510 83,735,530 3,895,020 4.9 %
Fire 49,486,022 53,063,484 55,172,680 60,973,230 5,800,550 10.5 %
Legislative 986,675 1,027,695 1,185,470 1,191,840 6,370 0.5 %
Civil Service 853,628 903,175 900,600 963,140 62,540 6.9 %
Human Resources 835,297 895,289 1,336,190 1,509,840 173,650 13.0 %

Subtotal - Departmental 192,890,148 201,751,235 227,691,550 234,376,070 6,684,520 2.9 %

Nondepartmental:
City Elections — 483,009 10,000 550,000 540,000 5400.0 %
Knoxville Partnership 22,500 — — — — —%
Metropolitan Planning
Commission 1,334,900 1,304,900 1,489,900 2,274,900 785,000 52.7 %
Knoxville Zoological Park 1,567,190 1,622,040 1,678,820 1,678,820 — —%
Agency Grants 1,262,500 1,392,832.45 1,512,500 1,679,500 167,000 11.0 %
Waterfront 626,549 543,077 842,050 842,050 — —%
Community Action Committee 1,096,240 1,096,240 1,456,240 1,456,240 — —%
Other Non-departmental
Expenditures 19,420,000 21,771,000 22,980,650 25,129,610 2,148,960 9.4 %
Transfers 61,919,220 71,423,395 80,352,870 55,015,470 (25,337,400) (31.5)%

Subtotal - Nondepartmental 87,249,099 99,636,493 110,323,030 88,626,590 (21,696,440) (19.7)%

Grand Totals $280,139,247 $ 301,387,728 $ 338,014,580 $ 323,002,660 $(15,011,920) (4.4)%

39
 City of Knoxville
GENERAL FUND BUDGETS BY DEPARTMENT

$ Change % Change
FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 FY FY
Department Budget Budget Budget Proposed 24/25-25/26 24/25-25/26

Administration $ 8,719,580 $ 10,817,610 $ 11,681,700 $ 11,219,910 $ (461,790) (4.0)%

Finance 5,786,950 5,261,430 5,543,830 5,947,180 403,350 7.3 %
Information Technology 5,565,990 5,703,100 6,618,650 6,528,150 (90,500) (1.4)%
Housing and Neighborhood
Development 2,420,070 2,341,210 2,712,520 3,104,370 391,850 14.4 %
Public Services 29,899,720 32,097,360 33,721,980 37,461,050 3,739,070 11.1 %
Engineering 8,811,930 8,805,890 9,258,800 10,346,230 1,087,430 11.7 %
Inspections 935,970 — — — — —%
Recreation and Transportation 8,853,620 9,448,000 9,542,300 6,690,150 (2,852,150) (29.9)%
Mass Transportation 1,160,000 4,144,330 7,227,640 1,524,340 (5,703,300) (78.9)%
Law 2,581,530 2,800,940 2,948,680 3,181,110 232,430 7.9 %
Police 69,997,420 74,107,030 79,840,510 83,735,530 3,895,020 4.9 %
Fire 49,319,610 52,689,240 55,172,680 60,973,230 5,800,550 10.5 %
Legislative 1,084,730 1,158,580 1,185,470 1,191,840 6,370 0.5 %
Civil Service 836,880 877,480 900,600 963,140 62,540 6.9 %
Human Resources 929,770 1,054,230 1,336,190 1,509,840 173,650 13.0 %
Subtotal - Departmental 196,903,770 211,306,430 227,691,550 234,376,070 6,684,520 2.9 %

Nondepartmental:
City Elections 500,000 500,000 10,000 550,000 540,000 5400.0 %
Knoxville Partnership — — — — — —%
Metropolitan Planning
Commission 1,342,900 1,304,900 1,489,900 2,274,900 785,000 52.7 %
Knoxville Zoological Park 1,628,530 1,622,040 1,678,820 1,678,820 — —%
Agency Grants 1,512,500 1,388,500 1,512,500 1,679,500 167,000 11.0 %
Waterfront 938,020 927,530 842,050 842,050 — —%
Community Action Committee 1,022,640 1,096,240 1,456,240 1,456,240 — —%
Other Non-departmental
Expenditures 19,420,000 21,771,000 22,980,650 25,129,610 2,148,960 9.4 %
Transfers 52,347,540 64,124,680 80,352,870 55,015,470 (25,337,400) (31.5)%

Subtotal - Nondepartmental 78,712,130 92,734,890 110,323,030 88,626,590 (21,696,440) (19.7)%

Grand Totals $275,615,900 $304,041,320 $ 338,014,580 $ 323,002,660 $(15,011,920) (4.4)%

40
 City of Knoxville
General Fund Revenue and Expenditures
FY 2025/26

Where the money comes from

Other Revenues Property Taxes

3% 47%

Other Intergovernmental
2%

State Sales Taxes

7%

Other Taxes
11%

KUB
7% Local Sales Taxes
22%

Where the money goes

General Government
Transfers 11%
17%

Non-Departmental
10%
Engineering Public Safety
3% 45%

Public Service
12%
Parks & Recreation
2%

41
 City of Knoxville
AUTHORIZED POSITIONS BY DEPARTMENT

Full and Part-Time General Fund

Total
FY 23/24 FY 24/25 FY 25/26
Change
Department Full Time Part Time Full Time Part Time Full Time Part Time 24/25-25/26

Administration 47 — 46 — 48 — 2
Finance 41 — 42 — 42 — —
Information Technology 29 — 29 — 29 — —
Housing and Neighborhood 8 1 9 1 8 1 (1)
Development
Public Services 286 — 285 — 290 — 5
Engineering 61 — 62 — 62 — —
Inspections — — — — — — —
Parks and Recreation 44 13 40 13 13 — (40)
Law 13 — 13 — 14 — 1
Police 522 3 527 3 532 3 5
Fire 337 — 337 — 337 — —
Legislative 3 9 3 9 3 9 —
Civil Service 6 — 6 — 6 — —
Human Resources 7 — 10 — 10 — —

Total - Full Time 1,404 26 1,409 26 1,394 13 (28)

42
 City of Knoxville
Authorized Permanent Full Time Positions

General Fund FY 21/22 - 25/26

FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26 Change Change

Department Full Time Full Time Full Time Full Time Full Time 21/22-25/26 24/25-25/26

Administration 41 41 47 46 48 7 2
Finance 41 42 41 42 42 1 —
Information Technology 29 29 29 29 29 — —
Housing and Neighborhood
Development 7 8 8 9 8 1 (1)
Public Services 270 270 286 285 290 20 5
Engineering 61 61 61 62 62 1 —
Inspections 9 9 — — — (9) —
Parks and Recreation 43 43 44 40 13 (30) (27)
Law 13 13 13 13 14 1 1
Police 515 527 522 527 532 17 5
Emergency Management — — — — — — —
Fire 337 337 337 337 337 — —
Legislative 3 3 3 3 3 — —
Civil Service 6 6 6 6 6 — —
Human Resources 6 7 7 10 10 4 —
Total - Full Time 1,381 1,396 1,404 1,409 1,394 13 (15)

43
 City of Knoxville
GRANTS TO COMMUNITY AGENCIES
Fiscal Year 2025/26

Actual Budget Proposed

Description FY 23/24 FY 24/25 FY 25/26

Operating Grants
Arts and Cultural Alliance $ 31,000 $ 35,000 $ 35,000
Asian Cultural Center 5,000 5,000 10,000
Big Ears Festival 41,000 41,000 41,000
Bijou Theatre 13,000 13,000 13,000
Blount Mansion Association — 7,000 7,000
Clarence Brown Theatre 11,000 11,000 11,000
Dogwoods Arts Festival, Inc. 16,000 — —
East TN Historical Society 19,500 19,500 19,500
Frank McClung Museum 6,500 6,500 6,500
Hazen Historical Museum Foundation 7,000 7,000 7,000
Hola Hora Latina 12,000 12,000 12,000
James White Fort Association 7,000 7,000 7,000
Joy of Youth Music School 20,000 20,000 20,000
Jubilee Community Arts 7,500 7,500 7,500
Knox Pride/East TN Equality — 6,000 —
Knoxville Children's Theatre 3,500 3,500 3,500
Knoxville Gay Men's Chorus 10,000 10,000 10,000
Knoxville History Project 6,000 — —
Knoxville Museum of Art 71,000 75,000 75,000
Knoxville Opera Company 24,000 24,000 24,000
Knoxville Symphony Society 51,000 51,000 51,000
Tennessee Stage Company 2,500 2,500 2,500
Tennessee Theatre Foundation 14,000 14,000 14,000
Tennessee Valley Fair 4,000 4,000 4,000
Trees Knoxville — — 20,000
WDVX 23,000 23,000 23,000

Subtotal - Arts and Culture Grants 405,500 404,500 423,500

100 Black Men of Greater Knoxville 10,000 10,000 10,000

A1 Learning Connections 4,000 4,000 4,000
A Step Ahead 10,000 10,000 10,000
Big Brothers/Big Sisters of ET 10,000 10,000 —
Bike Walk Knoxville 10,000 — —
Bridge Refugee Services 12,000 12,000 12,000
C.O.N.N.E.C.T. Ministries 20,000 — 20,000
Court Appointed Special Advocates (CASA) 1,500 2,500 2,500
Catholic Charities of ET - Immigrant Services 15,000 15,000 15,000
Center for English — 2,500 2,500
Centro Hispano * — 15,000 —
Centro Hispano de East Tennessee 25,000 100,000 25,000
disAbility Resource Center 6,000 6,000 6,000
East Tennessee Community Design Center 10,000 10,000 20,000
Florence Crittenton * — 10,000 —
Great Smoky Mountains Inst. at Tremont 2,500 5,000 —
Emerald Youth Foundation 10,000 10,000 10,000
Epilepsy Foundation 2,000 2,000 2,000
Free Medical Clinic of America, Inc. 10,000 — 10,000
Freedom Schools (CAG) — 10,000 — 10,000
Friends of Literacy 5,000 7,000 7,000
Friends of the Knox County Library 7,000 7,000 7,000
Girl Talk 15,000 15,000 15,000
Helen Ross McNabb Center 30,000 30,000 30,000
Helen Ross McNabb Center (Peer Support Center) 25,000 25,000 25,000
Interfaith Health Clinic * — 20,000 —
Interfaith Health Clinic 30,000 30,000 30,000

44
 City of Knoxville
GRANTS TO COMMUNITY AGENCIES
Fiscal Year 2025/26

Actual Budget Proposed

Description FY 23/24 FY 24/25 FY 25/26
Knox Heritage 10,000 10,000 10,000
Knoxville Area Project Access 5,000 — 5,000
Knoxville Area Urban League 50,000 50,000 —
Amachi Knoxville 10,000 10,000 10,000
Legal Aid of Tennessee 5,000 5,000 50,000
Mental Health Assoc of ET — 10,000 10,000
Metropolitan Drug Commission 60,000 60,000 60,000
Metropolitan Drug Commission* — — 60,000
Nourish Knoxville 5,000 5,000 10,000
Positively Living * 33,000 40,000 40,000
Restoration House — 5,000 5,000
Salvation Army * — — 50,000
Samaritan Ministry - CBC 2,000 2,000 —
Second Harvest Food Bank 10,000 — 10,000
SEEED 30,000 30,000 30,000
Senior Citizens Home Assistance 20,000 10,000 20,000
Shora Foundation 5,000 — —
Spark (formerly ETTAC) 8,000 — 8,000
The Mend House Sober LIving Community * — 25,000 —
The Muse 15,000 50,000 50,000
The University of Tennessee Medical Center * — 100,000 60,000
Volunteer Ministry Center * — 60,000 40,000
Wesley House Community Center 10,000 10,000 10,000
YoStem — — —
YWCA 65,000 15,000 25,000

Subtotal - Community and Social Service Grants 623,000 855,000 836,000

Subtotal - Operating Grants 1,028,500 1,259,500 1,259,500

Capital Grants
Bijou Theatre Capital — 15,000 15,000
Cherokee Health Capital — — 100,000
Girl Talk, Inc. Capital — 125,000 125,000
Helen Ross McNabb (Capital) 215,000 — —
Interfaith Clinic — — 200,000
Knox Heritage - Capital — — 25,000
Knox Makers Capital — — —
Knoxville Botanical Garden - Capital — — 100,000
Knoxville Children's Theatre - Capital — 100,000 100,000
Planned Parenthood Capital — 50,000 —
Positively Living Capital * — 40,000 —
Salvation Army - Capital* — — 50,000
Tennessee Theatre (Capital) — 133,000 —
The Muse Capital 20,000 — —
Wesley House Community Center Capital — 100,000 —
YWCA Capital 125,000 — —

Subtotal - Capital Grants 360,000 563,000 715,000

Grand Total $ 1,388,500 $ 1,822,500 $ 1,974,500

*Identifies community grants supported by remediation funds from opioid

settlement.

45
 City of Knoxville
Debt Service

The City of Knoxville, like other cities, occasionally needs to borrow money in order to complete various capital
projects. In the past the city has issued debt for such items a, fire station construction, waterfront development,
storm sewer improvements, conversion of the streetlight system to LED, the new Convention Center, and various
other projects. As of June 30, 2025, the long-term debt of the City, excluding revenue-supported debt of the
Knoxville Utilities Board (KUB) and the Metropolitan Knoxville Airport Authority (MKAA), will be $139,155,000. As
KUB and MKAA are not a part of the City's operating budget the following analysis focuses only on the debt of the
general government.

The debt of the City can be separated into two basic categories: general obligation bonds and enterprise fund
debt. A breakdown of general government debt by category is shown in Table 1.

The debt service on the general obligation bonds as

well as the other category of debt is shown in Fund TABLE 1
305, the Debt Services Fund. The final category of
Principal Principal Principal
debt, Enterprise Fund debt, debt attributable to the Type of Outstanding Paid In Outstanding
Convention Center, is budgeted within the Debt 6/30/25 FY 25/26 6/30/26
appropriate enterprise fund, consistent with proper G.O.Bonds
accounting procedures. & Notes $ 80,160,000 $ 5,565,000 $ 74,595,000
Enterprise
The primary revenue to this fund comes from a Fund Debt 58,995,000 29,307,359 29,687,641
property tax levy of 15.70¢ per $100 of assessed Total $ 139,155,000 $ 34,872,359 $ 104,282,641
value. Property tax is projected to yield
approximately $12,188,110. Interest earnings are
forecast at $1,750,000. A transfer of $1,476,840 from
the State Street Aid fund to cover the cost of debt for
the street light conversion and other street-related
work makes up the balance.

In the FY 20/21 the City refinanced $58.9 million of existing debt and borrowed $62,500,000 for the construction
of a new safety building and other various projects. With the refunding, the City was able to capture approximately
$5,000,000 in savings over the life of the debt. In FY 21/22 the City borrowed an additional $18,000,000 due to
the effect of the COVID-19 pandemic on construction costs. In FY 22-23 the City refinanced $59,970,000 of
variable Enterprise debt due to the expiration of LIBOR. In FY25-26 the City proposes to make an advance
payment on this Enterprise debt of $25,000,000.

Debt Limitations

There are no limits on the amount of debt that can be issued by a municipality within the State of Tennessee (TCA
9-21-103). All notes and bonds must be approved by the state Director of Local Finance prior to issuance. This
review/approval may address debt structure, maturities, and consistency with the City’s established debt policy.

We believe that the current debt of the City is within TABLE 2

acceptable guidelines, as established by the State
and the various rating agencies in Table 2. Rating
Moody’s AA1
The following pages show a complete debt service Standard and Poors AAA
schedule of principal and interest payments for FY Fitch Investor Services AAA
25/26, as well as a complete amortization schedule
by year.

46
 City of Knoxville
DEBT SERVICE SCHEDULE

Fiscal Year 2025/26

Principal Principal Interest Total Principal

Bond Final Balance Payable Payable Payable Balance
Issue Maturity 6/30/2025 FY 25/26 FY 25/26 FY 25/26 6/30/2026
General Obligation Bonds
G.O. Series 2018 05/28 4,950,000 1,580,000 180,100 1,760,100 3,370,000
G.O. Series 2021 05/41 60,185,000 3,350,000 2,311,950 5,661,950 56,835,000
G.O. Series 2021B 05/42 15,025,000 635,000 530,400 1,165,400 14,390,000
Subtotal - G.O. Bonds 80,160,000 5,565,000 3,022,450 8,587,450 74,595,000

Grand Total- Fund 305 $ 80,160,000 $ 5,565,000 $ 3,022,450 $ 8,587,450 $ 74,595,000

Enterprise Fund Debt

2022 G.O. Refunding 06/32 58,995,000 29,307,359 1,359,800 30,667,159 29,687,641
Subtotal - Enterprise Fund $ 58,995,000 $ 29,307,359 $ 1,359,800 $ 30,667,159 $ 29,687,641

Grand Total - All Funds $ 139,155,000 $ 34,872,359 $ 4,382,250 $ 39,254,609 $ 104,282,641

47
 City of Knoxville
Debt Amortization Schedule

Fiscal Years 2025/26 – 2041/42

Principal
G.O. Bonds Enterprise Total Balance
Fiscal Year P&I P&I P&I EOY

2026 8,587,450 5,667,159 14,254,609 126,115,000

2027 8,594,200 5,667,735 14,261,935 112,490,000
2028 8,639,900 5,667,159 14,307,059 98,250,000
2029 6,871,350 5,665,199 12,536,549 85,185,000
2030 6,865,700 5,664,508 12,530,208 71,565,000
2031 6,909,300 5,658,976 12,568,276 57,325,000
2032 6,894,200 5,654,251 12,548,451 42,495,000
2033 6,878,400 — 6,878,400 36,900,000
2034 6,912,000 — 6,912,000 31,095,000
2035 4,842,850 — 4,842,850 27,185,000
2036 4,840,550 — 4,840,550 23,160,000
2037 4,844,800 — 4,844,800 19,010,000
2038 4,845,300 — 4,845,300 14,735,000
2039 4,842,050 — 4,842,050 10,335,000
2040 4,845,050 — 4,845,050 5,800,000
2041 4,844,000 — 4,844,000 1,130,000
2042 1,163,900 — 1,163,900 —
$ 102,221,000 $ 39,644,987 $ 141,865,987

48
 City of Knoxville
Annual Debt Payments

FY 2025/26 – 2042/43

($s in millions)

$14.3 $14.3 $14.3

$12.5 $12.5 $12.6 $12.5

$6.9 $6.9

$4.8 $4.8 $4.8 $4.8 $4.8 $4.8 $4.8

$1.2

$—

FY26 FY27 FY28 FY29 FY30 FY31 FY32 FY33 FY34 FY35 FY36 FY37 FY38 FY39 FY40 FY41 FY42 FY43

49
 City of Knoxville
Remaining Debt Outstanding (End of Year)

FY 2025/26 – 2042/43

($s in millions)

$104.3

$94.0

$83.1

$73.6

$63.7

$53.3

$42.5

$36.9

$31.1
$27.2
$23.2
$19.0
$14.7
$10.3
$5.8
$1.1 $— $—

FY 26 FY 27 FY 28 FY 29 FY 30 FY 31 FY 32 FY 33 FY 34 FY 35 FY 36 FY 37 FY 38 FY 39 FY 40 FY 41 FY 42 FY 43

50
 City of Knoxville
Capital Improvement Budget
Sources and Uses
FY 2025/26

City Proceeds
State Street Aid Fund $ 1,990,160
Debt Service Fund 12,827,500
Capital Fund 13,774,370
Trust Fund 5,700,000
City Court Fund 280,000
City Inspections Fund 200,000
Police Capital Fund 350,000
Golf Courses Fund 200,000
Metro Parking Fund 525,000
Convention Center Fund 10,000,000
Subtotal - City Proceeds 45,847,030

Other Sources
Agency Contributions - KUB 1,500,000
Agency Contributions - Knox County 526,000
Subtotal - Other Sources 2,026,000
Grand Total - Sources of Funds $ 47,873,030

Capital Projects Fund (Fund 401) 35,941,530

Public Assembly Facilities Capital Fund (Fund 503001) 840,000
Metro Parking Capital Fund (Fund 504001) 525,000
Convention Center Capital Fund (Fund 506030) 10,366,500
Golf Course Capital Fund (Fund 508003) 200,000
Grand Total - Uses of Funds $ 47,873,030

*$1,213,730 designated for SCBA Air Pack Replacement budgeted for FY 26 as a transfer.

Transfer to KCC for Chiller 706,500

Subtotal - Transfers 706,500

Arts & Cultural Alliance

Energizing Our Arts and Culture Nexus 200,000
Subtotal - Arts & Cultural Alliance 200,000

City Court
Court Management Software 250,000
City Court Furniture 30,000
Subtotal - City Court 280,000

Emergency Management
KEMA Plug-in Hybrid Vehicle 52,000
Subtotal - Emergency Management 52,000

51
 City of Knoxville
Capital Improvement Budget
Sources and Uses
FY 2025/26

Engineering
Curb Cuts Program 400,000
Bridge Maintenance Program 250,000
Vision Zero Program 450,000
Stormwater Planning 200,000
Paving Program 10,500,000
Engineering Sidewalk Improvements 500,000
Citywide Rodway Safety Program 450,000
Pedestrian Infrastructure Improvement 50,000
Citywide Traffic Calming 500,000
Stormwater Emergency Drainage Repairs 200,000
Woodland Ave Complete Street 285,000
Drainage Improvements 100,000
Liberty Street Multimodal Improvements 160,000
SAFETEA-LU (TEA-21) Match 1,040,000
Alley/Facilities Paving Program 200,000
Old City Streetscapes 400,000
East Knoxville Greenway 124,000
Traffic Sign Inventory & Replacement 250,000
Engineering Equipment 200,000
Tazewell Pike Corridor Study 50,000
Subtotal - Engineering 16,309,000

Finance
PBA Project Management (Multiple) 479,070
Budget Software 125,000
Subtotal - Finance 604,070

Fleet Services
Fire Shop Hydraulic Jacks 200,000
Loraine Street Fuel Site 300,000
Subtotal - Fleet 500,000

Housing & Neighborhood Development

ADA Facility & Access Improvements 250,000
Permanent Supportive Housing 1,500,000
Western Heights Revitalization 4,200,000
Blighted Property Acquisition 50,000
Chronic Problem Properties 50,000
Subtotal - Housing & Neighborhood Development 6,050,000

Information Technology
Modernization of Financial Systems 2,000,000
New City Website 500,000
Subtotal - Information Technology 2,500,000

52
 City of Knoxville
Capital Improvement Budget
Sources and Uses
FY 2025/26

Inspections
Software Permitting Improvements 200,000
Subtotal - Inspections 200,000

Mayor's Office - Policy

Public Arts Committee 50,000
Subtotal - Mayor's Office - Policy 50,000

Mayor's Office - Special Events

Replacement of Downtown Holiday Decor 29,960
Eproval Software 50,000
Subtotal - Mayor's Office - Special Events 79,960

Mayor's Office - Sustainability

Sustainable Innovation 250,000
Community Charging Expansion 250,000
Subtotal - Mayor's Office - Sustainability 500,000

Parks & Recreation

Ballfield, Tennis Court, Playground Improvements 500,000
Pool Improvements Capital Program 450,000
Urban Wilderness-G&O Trail 200,000
Lakeshore Park Improvements 2,000,000
Subtotal - Parks & Recreation 3,150,000

Police
Bomb Squad Robot 350,000
Young Williams Animal Center 125,000
Subtotal - Police 475,000

Public Building Authority

Vol Landing- Pedestrian Bridge/ Stair Tower 425,000
Henley Pedestrian Bridge 350,000
Vol Landing Water and Sewer Upgrades 400,000
NAMA Retail Space - Roof 55,000
Regal Crossover Bridge- Elevator 50,000
Subtotal - Public Buildling Authority 1,280,000

Public Service
Roof and HVAC Maintenance Program 800,000
Safety Fencing 200,000
Brush Collection Overhaul 500,000
LT Ross Building Improvements 325,000
Vehicle: SVC-5 PickupMountedPlows/Spreaders 110,000
Vehicle: SVC - Early Replacement of Unit 64208 70,000
Subtotal - Public Service 2,005,000

53
 City of Knoxville
Capital Improvement Budget
Sources and Uses
FY 2025/26

Zoo Knoxville
Southern Appalachian Node 700,000
The Ravine 300,000
Subtotal - Zoo Knoxville 1,000,000
Grand Total - Fund 401 $ 35,941,530

Public Assembly Facilities

KCAC- Hand Rails 250,000
KCAC-Marquee 90,000
Subtotal - Public Assembly Facilities 340,000
Grand Total - Fund 503001 $ 340,000

Public Building Authority

State Street Garage Improvements 300,000
Riverwalk Garage Improvements 225,000
Subtotal - Public Building Authority 525,000
Grand Total - Fund 504001 $ 525,000

Public Building Authority

KCAC facility assessment to include the garages 500,000
Subtotal - Public Building Authority $ 500,000

Public Assemblies
WFP Amphitheater 7,456,500
WFP Security Building Roof 85,000
WFEH-Promenade Doors and Glass 1,100,000
KCC-Cooling Tower 500,000
KCC-Chiller 1,000,000
KCC-Chilled Water Pump 125,000
KCC-Luttron Lights 100,000
Subtotal - Public Assemblies 10,366,500
Grand Total - Fund 506030 $ 10,366,500

Parks & Recreation

Knox Muni - Irrigation Pump Replacement 200,000
Subtotal - Parks & Recreation 200,000
Grand Total - Fund 508003 $ 200,000

Grand Total - All Funds $ 47,873,030

54
 Budget Detail
Departmental Budget Comparison by Fund

55
 100 - General Fund

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ 278,047,049 $ 283,723,220 $ 282,883,920 $ (839,300) (0.3)%
5200 Licenses and Permits 307,473 330,460 342,260 11,800 3.6 %
5300 Intergovernmental Revenue 30,959,590 30,915,000 30,785,000 (130,000) (0.4)%
5400 Charges for Services 2,492,115 1,891,900 1,670,600 (221,300) (11.7)%
5500 Fines and Forfeitures 775,890 684,000 735,000 51,000 7.5 %
5600 Miscellaneous Revenue 8,910,455 5,470,000 6,585,880 1,115,880 20.4 %
5900 Other Financing Sources 265,400 15,000,000 — (15,000,000) (100.0)%
Total Revenue 321,757,972 338,014,580 323,002,660 (15,011,920) (4.4)%

Expenditures
6000 Personnel Services 126,469,180 139,521,960 149,312,820 9,790,860 7.0 %
7000 Supplies 9,311,625 10,496,250 10,974,620 478,370 4.6 %
8000 Services & Other Charges 70,906,889 84,662,850 82,570,140 (2,092,710) (2.5)%
9000 Other Financing Uses 94,700,035 103,333,520 80,145,080 (23,188,440) (22.4)%
Total Expenditures 301,387,730 338,014,580 323,002,660 (15,011,920) (4.4)%

FY 26 Revenue Breakout
Fines and Forfeitures, 0.2%
Charges for Services, 0.5%

Intergovernmental Revenue, 9.6% Miscellaneous Revenue, 2.0%

Licenses and Permits, 0.1%

Taxes, 87.6%

56
 100 - General Fund
Administration
11110 - Mayor's Office

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 766,648 $ 843,570 $ 989,420 $ 145,850 17.3 %
6103 Part-Time Salaries 10,070 — — — —%
6207 Overtime 1,669 590 590 — —%
6402 Pension Contribution 67,170 71,310 86,530 15,220 21.3 %
6XXX Other Personnel Costs 150,146 165,590 230,080 64,490 38.9 %
6000 Total Personnel Services 995,703 1,081,060 1,306,620 225,560 20.9 %

7100 Office Supplies 1,519 6,000 4,000 (2,000) (33.3)%

7200 Operating Supplies 4,584 4,000 5,000 1,000 25.0 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 177 270 110 (160) (59.3)%
744X Computer Equipment 87 — — — —%
7461 Office Furniture 296 3,000 3,000 — —%
749X Equipment — — — — —%
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 6,664 13,270 12,110 (1,160) (8.7)%

8130 Dues and Subscriptions 30,539 34,650 37,000 2,350 6.8 %

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 3,140 5,000 3,830 (1,170) (23.4)%
8251 City-County Building Rent 306,230 316,730 337,940 21,210 6.7 %
8399 Misc. Professional Services 2,390 2,500 2,500 — —%
8429 Misc. Travel Expenditures 1,260 — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants 25,000 — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 142,246 160,600 179,540 18,940 11.8 %
8000 Total Services and Charges 510,805 519,480 560,810 41,330 8.0 %

9000 Other Financing Uses — — — — —%

Total Mayor's Office $ 1,513,172 $ 1,613,810 $ 1,879,540 $ 265,730 16.5 %

Total Staffing 6 7 8 1 14.3 %

57
 100 - General Fund
Administration
11116 - Community Safety and Empowerment

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 566,307 $ 684,620 $ 645,180 $ (39,440) (5.8)%
6103 Part-Time Salaries 69,682 102,500 87,500 (15,000) (14.6)%
6207 Overtime — — — — —%
6402 Pension Contribution 51,925 55,300 60,270 4,970 9.0 %
6XXX Other Personnel Costs 101,016 147,330 140,160 (7,170) (4.9)%
6000 Total Personnel Services 788,930 989,750 933,110 (56,640) (5.7)%

7100 Office Supplies 1,177 1,000 1,000 — —%

7200 Operating Supplies 2,947 7,300 4,000 (3,300) (45.2)%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 105 110 110 — —%
744X Computer Equipment 1,403 500 600 100 20.0 %
7461 Office Furniture 702 600 600 — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 6,334 9,510 6,310 (3,200) (33.6)%

8130 Dues and Subscriptions 4,250 4,100 4,100 — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 3,020 4,530 3,540 (990) (21.9)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 17,290 324,000 329,500 5,500 1.7 %
8429 Misc. Travel Expenditures 480 4,000 2,500 (1,500) (37.5)%
8700 Repair and Maintenance Services — — — — —%
8950 Grants 75,850 85,000 85,000 — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 59,396 64,950 64,250 (700) (1.1)%
8000 Total Services and Charges 160,286 486,580 488,890 2,310 0.5 %

9000 Other Financing Uses 1,051 — — — —%

Total Community Safety and Empowerment $ 956,600 $ 1,485,840 $ 1,428,310 $ (57,530) (3.9)%

Total Staffing 8 8 8 — —%

58
 100 - General Fund
Administration
11120 - Urban Design & Development

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 395,454 $ 503,740 $ 521,450 $ 17,710 3.5 %
6103 Part-Time Salaries 2,213 — — — —%
6207 Overtime 2,730 — — — —%
6402 Pension Contribution 34,165 44,270 48,720 4,450 10.1 %
6XXX Other Personnel Costs 61,755 101,770 104,720 2,950 2.9 %
6000 Total Personnel Services 496,317 649,780 674,890 25,110 3.9 %

7100 Office Supplies 1,987 2,000 2,000 — —%

7200 Operating Supplies 995 960 960 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 681 110 110 — —%
744X Computer Equipment 380 1,000 1,250 250 25.0 %
7461 Office Furniture 290 2,000 2,000 — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 4,333 6,070 6,320 250 4.1 %

8130 Dues and Subscriptions 3,194 3,400 3,400 — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 2,890 3,130 2,990 (140) (4.5)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 2,027,390 1,709,300 1,709,300 — —%
8429 Misc. Travel Expenditures 1,364 480 780 300 62.5 %
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 643,104 533,300 541,740 8,440 1.6 %
8000 Total Services and Charges 2,677,942 2,249,610 2,258,210 8,600 0.4 %

9000 Other Financing Uses 361,357 — — — —%

Total Urban Design & Development $ 3,539,950 $ 2,905,460 $ 2,939,420 $ 33,960 1.2 %

Total Staffing 7 5 5 — —%

59
 100 - General Fund
Administration
11121 - Policy and Development

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 383,914 $ 489,930 $ 454,230 $ (35,700) (7.3)%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution 35,580 43,100 42,490 (610) (1.4)%
6XXX Other Personnel Costs 94,064 94,690 85,630 (9,060) (9.6)%
6000 Total Personnel Services 513,558 627,720 582,350 (45,370) (7.2)%

7100 Office Supplies 671 1,200 800 (400) (33.3)%

7200 Operating Supplies — 640 200 (440) (68.8)%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 105 110 750 640 581.8 %
744X Computer Equipment 163 200 1,000 800 400.0 %
7461 Office Furniture — 2,000 500 (1,500) (75.0)%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 939 4,150 3,250 (900) (21.7)%

8130 Dues and Subscriptions 417 2,200 2,200 — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 2,520 2,140 2,270 130 6.1 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 645,000 1,682,500 620,000 (1,062,500) (63.2)%
8429 Misc. Travel Expenditures 2,357 320 2,320 2,000 625.0 %
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 15,799 562,220 578,230 16,010 2.8 %
8000 Total Services and Charges 666,093 2,249,380 1,205,020 (1,044,360) (46.4)%

9000 Other Financing Uses 618 — — — —%

Total Policy and Development $ 1,181,208 $ 2,881,250 $ 1,790,620 $ (1,090,630) (37.9)%

Total Staffing 5 5 4 (1) (20.0)%

60
 100 - General Fund
Administration
11130 - Communications

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 504,750 $ 551,660 $ 672,200 $ 120,540 21.9 %
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution 46,747 47,930 61,930 14,000 29.2 %
6XXX Other Personnel Costs 150,784 133,070 196,200 63,130 47.4 %
6000 Total Personnel Services 702,280 732,660 930,330 197,670 27.0 %

7100 Office Supplies 2,084 1,200 7,000 5,800 483.3 %

7200 Operating Supplies — 7,000 1,000 (6,000) (85.7)%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 3,191 4,000 6,190 2,190 54.8 %
744X Computer Equipment 44 — — — —%
7461 Office Furniture — — — — —%
749X Equipment 523 2,600 2,800 200 7.7 %
7XXX Other Supplies — — — — —%
7000 Total Supplies 5,842 14,800 16,990 2,190 14.8 %

8130 Dues and Subscriptions 5,348 6,000 6,300 300 5.0 %

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 5,360 5,080 4,340 (740) (14.6)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 11,918 21,000 22,500 1,500 7.1 %
8429 Misc. Travel Expenditures — 8,000 2,500 (5,500) (68.8)%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 5,783 9,870 16,070 6,200 62.8 %
8000 Total Services and Charges 28,409 49,950 51,710 1,760 3.5 %

9000 Other Financing Uses 1,103 — — — —%

Total Communications $ 737,634 $ 797,410 $ 999,030 $ 201,620 25.3 %

Total Staffing 6 6 7 1 16.7 %

61
 100 - General Fund
Administration
11140 - Office of Special Events

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 221,483 $ 236,960 $ 242,750 $ 5,790 2.4 %
6103 Part-Time Salaries — — — — —%
6207 Overtime — 2,000 2,000 — —%
6402 Pension Contribution 18,427 19,270 20,440 1,170 6.1 %
6XXX Other Personnel Costs 75,452 50,800 74,470 23,670 46.6 %
6000 Total Personnel Services 315,361 309,030 339,660 30,630 9.9 %

7100 Office Supplies 6,403 6,000 7,000 1,000 16.7 %

7200 Operating Supplies 13,566 16,000 16,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 105 110 110 — —%
744X Computer Equipment 296 — — — —%
7461 Office Furniture — — — — —%
749X Equipment — 300 300 — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 20,370 22,410 23,410 1,000 4.5 %

8130 Dues and Subscriptions 2,305 2,000 2,500 500 25.0 %

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 10,990 11,850 9,760 (2,090) (17.6)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 36,062 35,000 40,000 5,000 14.3 %
8429 Misc. Travel Expenditures 5,525 200 200 — —%
8700 Repair and Maintenance Services — 500 500 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 74,473 113,660 91,870 (21,790) (19.2)%
8000 Total Services and Charges 129,355 163,210 144,830 (18,380) (11.3)%

9000 Other Financing Uses — — — — —%

Total Office of Special Events $ 465,087 $ 494,650 $ 507,900 $ 13,250 2.7 %

Total Staffing 3 3 3 — —%

62
 100 - General Fund
Administration
11150 - 311/211 Center for Service Innovation

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 295,576 $ 323,590 $ 416,970 $ 93,380 28.9 %
6103 Part-Time Salaries 33,914 — — — —%
6207 Overtime 7,430 15,840 15,840 — —%
6402 Pension Contribution 27,163 27,850 37,520 9,670 34.7 %
6XXX Other Personnel Costs 114,814 96,540 130,570 34,030 35.2 %
6000 Total Personnel Services 478,897 463,820 600,900 137,080 29.6 %

7100 Office Supplies 1,142 1,000 1,500 500 50.0 %

7200 Operating Supplies 483 3,000 2,100 (900) (30.0)%
7211 Uniforms 1,708 500 500 — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 37,555 46,680 10,000 (36,680) (78.6)%
744X Computer Equipment 831 1,700 700 (1,000) (58.8)%
7461 Office Furniture — 1,000 1,000 — —%
749X Equipment — 200 200 — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 41,719 54,080 16,000 (38,080) (70.4)%

8130 Dues and Subscriptions 4,480 4,500 2,000 (2,500) (55.6)%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 4,460 6,620 6,800 180 2.7 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 46,111 7,400 35,000 27,600 373.0 %
8429 Misc. Travel Expenditures — 100 100 — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 51,881 98,200 85,800 (12,400) (12.6)%
8000 Total Services and Charges 106,932 116,820 129,700 12,880 11.0 %

9000 Other Financing Uses 1,129 — — — —%

Total 311/211 Center for Service Innovation $ 628,676 $ 634,720 $ 746,600 $ 111,880 17.6 %

Total Staffing 7 7 8 1 14.3 %

63
 100 - General Fund
Administration
11170 - Office of Sustainability

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 228,715 $ 280,430 $ 302,810 $ 22,380 8.0 %
6103 Part-Time Salaries 3,049 16,190 44,000 27,810 171.8 %
6207 Overtime — — — — —%
6402 Pension Contribution 19,605 23,550 26,740 3,190 13.5 %
6XXX Other Personnel Costs 68,892 65,220 46,750 (18,470) (28.3)%
6000 Total Personnel Services 320,261 385,390 420,300 34,910 9.1 %

7100 Office Supplies 498 650 650 — —%

7200 Operating Supplies 392 400 400 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 11,054 11,000 12,050 1,050 9.5 %
744X Computer Equipment 96 — 1,500 1,500 —%
7461 Office Furniture — — 400 400 —%
749X Equipment — — — — —%
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 12,041 12,050 15,000 2,950 24.5 %

8130 Dues and Subscriptions 8,012 9,000 9,000 — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 2,710 3,280 2,600 (680) (20.7)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 38,022 50,000 50,000 — —%
8429 Misc. Travel Expenditures 1,458 2,000 1,000 (1,000) (50.0)%
8700 Repair and Maintenance Services 9,852 12,000 12,000 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 116,145 163,930 158,180 (5,750) (3.5)%
8000 Total Services and Charges 176,199 240,210 232,780 (7,430) (3.1)%

9000 Other Financing Uses — — — — —%

Total Office of Sustainability $ 508,500 $ 637,650 $ 668,080 $ 30,430 4.8 %

Total Staffing 3 3 3 — —%

64
 100 - General Fund
Administration
11180 - Office of Neighborhood Empowerment

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 115,638 $ 128,210 $ 131,410 $ 3,200 2.5 %
6103 Part-Time Salaries 13,874 — — — —%
6207 Overtime (298) — — — —%
6402 Pension Contribution 12,292 11,350 12,380 1,030 9.1 %
6XXX Other Personnel Costs 42,887 40,880 46,820 5,940 14.5 %
6000 Total Personnel Services 184,393 180,440 190,610 10,170 5.6 %

7100 Office Supplies 1,096 1,500 1,500 — —%

7200 Operating Supplies 963 1,500 1,500 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — 200 200 — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 2,059 3,200 3,200 — —%

8130 Dues and Subscriptions 706 400 400 — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 2,390 3,970 3,000 (970) (24.4)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 14,303 23,600 22,300 (1,300) (5.5)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — 20,000 20,000 —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 5,486 19,300 20,900 1,600 8.3 %
8000 Total Services and Charges 22,885 47,270 66,600 19,330 40.9 %

9000 Other Financing Uses — — — — —%

Total Office of Neighborhood Empowerment $ 209,338 $ 230,910 $ 260,410 $ 29,500 12.8 %

Total Staffing 2 2 2 — —%

65
 100 - General Fund
Finance
21210 - Finance - Administration

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 348,079 $ 367,800 $ 384,600 $ 16,800 4.6 %
6103 Part-Time Salaries — — — — —%
6207 Overtime — 5,000 5,000 — —%
6402 Pension Contribution 28,786 29,460 31,840 2,380 8.1 %
6XXX Other Personnel Costs 68,024 65,270 79,200 13,930 21.3 %
6000 Total Personnel Services 444,889 467,530 500,640 33,110 7.1 %

7100 Office Supplies 317 1,700 1,200 (500) (29.4)%

7200 Operating Supplies 1,641 1,100 1,600 500 45.5 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 210 220 220 — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — 600 600 — —%
749X Equipment — — — — —%
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 2,169 3,620 3,620 — —%

8130 Dues and Subscriptions 1,110 2,000 2,000 — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 3,360 2,560 2,860 300 11.7 %
8251 City-County Building Rent 328,630 339,580 362,310 22,730 6.7 %
8399 Misc. Professional Services 206,615 100,000 100,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 100 100 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 210,619 277,790 295,600 17,810 6.4 %
8000 Total Services and Charges 750,334 722,030 762,870 40,840 5.7 %

9000 Other Financing Uses 1,536 — — — —%

Total Finance - Administration $ 1,198,928 $ 1,193,180 $ 1,267,130 $ 73,950 6.2 %

Total Staffing 3 3 3 — —%

66
 100 - General Fund
Finance
21220 - Accounting

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 327,650 $ 559,480 $ 548,730 $ (10,750) (1.9)%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution 31,311 49,340 51,360 2,020 4.1 %
6XXX Other Personnel Costs 142,654 132,150 163,870 31,720 24.0 %
6000 Total Personnel Services 501,615 740,970 763,960 22,990 3.1 %

7100 Office Supplies 269 3,000 1,000 (2,000) (66.7)%

7200 Operating Supplies 2,139 3,000 5,000 2,000 66.7 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 61,872 67,550 76,330 8,780 13.0 %
744X Computer Equipment — 100 100 — —%
7461 Office Furniture — 1,000 1,000 — —%
749X Equipment — 1,500 1,500 — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 64,280 76,150 84,930 8,780 11.5 %

8130 Dues and Subscriptions 30 1,000 1,000 — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 5,160 4,610 5,090 480 10.4 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 1,500 1,500 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 13,091 37,890 44,240 6,350 16.8 %
8000 Total Services and Charges 18,281 45,000 51,830 6,830 15.2 %

9000 Other Financing Uses — — — — —%

Total Accounting $ 584,176 $ 862,120 $ 900,720 $ 38,600 4.5 %

Total Staffing 7 7 7 — —%

67
 100 - General Fund
Finance
21230 - Purchasing

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 537,629 $ 784,430 $ 814,910 $ 30,480 3.9 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 75 — — — —%
6402 Pension Contribution 50,701 60,000 74,340 14,340 23.9 %
6XXX Other Personnel Costs 187,276 190,980 241,800 50,820 26.6 %
6000 Total Personnel Services 775,680 1,035,410 1,131,050 95,640 9.2 %

7100 Office Supplies 2,169 2,750 2,750 — —%

7200 Operating Supplies 955 1,000 1,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 40,422 41,000 75,000 34,000 82.9 %
744X Computer Equipment — 4,290 4,290 — —%
7461 Office Furniture — 1,050 1,050 — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 43,546 50,090 84,090 34,000 67.9 %

8130 Dues and Subscriptions 2,968 9,000 4,000 (5,000) (55.6)%

8225 Fleet Lease-Purchases 20,000 20,000 — (20,000) (100.0)%
8241 Equipment Leases 4,890 5,960 32,280 26,320 441.6 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 9,116 10,000 10,000 — —%
8429 Misc. Travel Expenditures 101 — 100 100 —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 21,783 33,910 28,680 (5,230) (15.4)%
8000 Total Services and Charges 58,858 78,870 75,060 (3,810) (4.8)%

9000 Other Financing Uses 5,111 — — — —%

Total Purchasing $ 883,195 $ 1,164,370 $ 1,290,200 $ 125,830 10.8 %

Total Staffing 10 11 12 1 9.1 %

68
 100 - General Fund
Finance
21235 - Mail Services

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 53,796 $ 75,580 $ 71,820 $ (3,760) (5.0)%
6103 Part-Time Salaries 3,339 — — — —%
6207 Overtime 3 — — — —%
6402 Pension Contribution 5,061 6,170 6,310 140 2.3 %
6XXX Other Personnel Costs 35,309 26,020 25,790 (230) (0.9)%
6000 Total Personnel Services 97,507 107,770 103,920 (3,850) (3.6)%

7100 Office Supplies 1,076 1,000 1,000 — —%

7200 Operating Supplies 169 450 450 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 1,245 1,450 1,450 — —%

8130 Dues and Subscriptions — 100 100 — —%

8225 Fleet Lease-Purchases 4,290 — — — —%
8241 Equipment Leases 3,510 880 630 (250) (28.4)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 4,030 4,000 4,000 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 11,406 11,210 15,100 3,890 34.7 %
8000 Total Services and Charges 23,236 16,190 19,830 3,640 22.5 %

9000 Other Financing Uses — — — — —%

Total Mail Services $ 121,989 $ 125,410 $ 125,200 $ (210) (0.2)%

Total Staffing 2 2 2 — —%

69
 100 - General Fund
Finance
21250 - Treasury

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 279,091 $ 584,090 $ 585,000 $ 910 0.2 %
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution 25,384 50,350 48,860 (1,490) (3.0)%
6XXX Other Personnel Costs 129,000 148,920 181,230 32,310 21.7 %
6000 Total Personnel Services 433,475 783,360 815,090 31,730 4.1 %

7100 Office Supplies 592 8,000 8,000 — —%

7200 Operating Supplies 1,758 2,500 2,850 350 14.0 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 11,743 11,000 11,000 — —%
744X Computer Equipment 9 300 300 — —%
7461 Office Furniture — 1,500 1,500 — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 14,102 23,300 23,650 350 1.5 %

8130 Dues and Subscriptions 30 1,200 1,200 — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 3,530 4,700 4,990 290 6.2 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 6 20,000 20,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 250 250 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 45,919 138,740 161,940 23,200 16.7 %
8000 Total Services and Charges 49,485 164,890 188,380 23,490 14.2 %

9000 Other Financing Uses 547 — — — —%

Total Treasury $ 497,609 $ 971,550 $ 1,027,120 $ 55,570 5.7 %

Total Staffing 8 8 8 — —%

70
 100 - General Fund
Finance
21270 - Revenue Collection

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 406,438 $ 439,270 $ 507,440 $ 68,170 15.5 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 5,653 1,500 1,500 — —%
6402 Pension Contribution 38,662 44,780 45,100 320 0.7 %
6XXX Other Personnel Costs 193,241 182,560 239,250 56,690 31.1 %
6000 Total Personnel Services 643,994 668,110 793,290 125,180 18.7 %

7100 Office Supplies 39 3,000 3,000 — —%

7200 Operating Supplies 4,699 7,000 7,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 315 25,530 10,000 (15,530) (60.8)%
744X Computer Equipment 381 400 400 — —%
7461 Office Furniture — 600 1,100 500 83.3 %
749X Equipment — 1,500 1,000 (500) (33.3)%
7XXX Other Supplies — — — — —%
7000 Total Supplies 5,434 38,030 22,500 (15,530) (40.8)%

8130 Dues and Subscriptions 1,686 2,000 2,000 — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 5,070 4,730 8,440 3,710 78.4 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 118,120 13,000 75,000 62,000 476.9 %
8429 Misc. Travel Expenditures — 3,500 — (3,500) (100.0)%
8700 Repair and Maintenance Services — 700 700 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 313,852 497,130 434,880 (62,250) (12.5)%
8000 Total Services and Charges 438,728 521,060 521,020 (40) —%

9000 Other Financing Uses — — — — —%

Total Revenue Collection $ 1,088,157 $ 1,227,200 $ 1,336,810 $ 109,610 8.9 %

Total Staffing 11 11 10 (1) (9.1)%

71
 100 - General Fund
Information Systems
21410 - InfoTech - Administration

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 233,241 $ 239,440 $ 245,440 $ 6,000 2.5 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 21 — — — —%
6402 Pension Contribution 19,006 19,480 20,690 1,210 6.2 %
6XXX Other Personnel Costs 41,217 42,660 49,930 7,270 17.0 %
6000 Total Personnel Services 293,485 301,580 316,060 14,480 4.8 %

7100 Office Supplies 119 — — — —%

7200 Operating Supplies 907 2,000 2,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 987 4,800 4,800 — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 2,013 6,800 6,800 — —%

8130 Dues and Subscriptions 120 100 100 — —%

8225 Fleet Lease-Purchases — — 2,800 2,800 —%
8241 Equipment Leases 5,170 1,800 126,040 124,240 6902.2 %
8251 City-County Building Rent 361,620 373,650 398,670 25,020 6.7 %
8399 Misc. Professional Services 29 — 15,000 15,000 —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 138,802 141,570 151,580 10,010 7.1 %
8000 Total Services and Charges 505,741 517,120 694,190 177,070 34.2 %

9000 Other Financing Uses — — — — —%

Total InfoTech - Administration $ 801,239 $ 825,500 $ 1,017,050 $ 191,550 23.2 %

Total Staffing 2 2 2 — —%

72
 100 - General Fund
Information Systems
21460 - Enterprise Support

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 806,190 $ 1,199,300 $ 1,225,080 $ 25,780 2.1 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 4,742 5,320 5,320 — —%
6402 Pension Contribution 62,976 100,010 108,420 8,410 8.4 %
6XXX Other Personnel Costs 353,845 348,530 409,290 60,760 17.4 %
6000 Total Personnel Services 1,227,752 1,653,160 1,748,110 94,950 5.7 %

7100 Office Supplies 175 700 700 — —%

7200 Operating Supplies 491 1,500 1,500 — —%
7211 Uniforms — 1,200 1,200 — —%
7300 Repair and Maintenance Supplies 3,973 6,500 6,500 — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 484,878 1,203,850 1,000,000 (203,850) (16.9)%
744X Computer Equipment 15,893 14,000 14,000 — —%
7461 Office Furniture — — — — —%
749X Equipment 52 — — — —%
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 505,463 1,227,750 1,023,900 (203,850) (16.6)%

8130 Dues and Subscriptions — — — — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 342,750 388,310 240,580 (147,730) (38.0)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 8,535 10,000 10,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 59 — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 46,679 47,600 47,600 — —%
8000 Total Services and Charges 398,023 445,910 298,180 (147,730) (33.1)%

9000 Other Financing Uses 3,247 — — — —%

Total Enterprise Support $ 2,134,485 $ 3,326,820 $ 3,070,190 $ (256,630) (7.7)%

Total Staffing 16 16 16 — —%

73
 100 - General Fund
Information Systems
21470 - Application Services

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 827,175 $ 1,020,310 $ 1,005,540 $ (14,770) (1.4)%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution 66,293 76,730 79,630 2,900 3.8 %
6XXX Other Personnel Costs 304,026 239,730 227,270 (12,460) (5.2)%
6000 Total Personnel Services 1,197,493 1,336,770 1,312,440 (24,330) (1.8)%

7100 Office Supplies 97 500 500 — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 1,046,123 1,113,110 1,110,000 (3,110) (0.3)%
744X Computer Equipment 311 1,700 1,700 — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 1,046,531 1,115,310 1,112,200 (3,110) (0.3)%

8130 Dues and Subscriptions — — — — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 4,180 4,350 6,370 2,020 46.4 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 1,125 5,400 5,400 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 3,768 4,500 4,500 — —%
8000 Total Services and Charges 9,073 14,250 16,270 2,020 14.2 %

9000 Other Financing Uses — — — — —%

Total Application Services $ 2,253,097 $ 2,466,330 $ 2,440,910 $ (25,420) (1.0)%

Total Staffing 11 11 11 — —%

74
 100 - General Fund
Housing and Neighborhood Development
23710 - Housing and Neighborhood Development - Administration

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 275,271 $ 486,330 $ 505,470 $ 19,140 3.9 %
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution 25,203 43,230 46,960 3,730 8.6 %
6XXX Other Personnel Costs 103,238 154,120 199,010 44,890 29.1 %
6000 Total Personnel Services 403,712 683,680 751,440 67,760 9.9 %

7100 Office Supplies 1,006 4,000 3,500 (500) (12.5)%

7200 Operating Supplies 1,409 2,500 2,500 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 2,710 3,000 3,200 200 6.7 %
744X Computer Equipment 87 750 300 (450) (60.0)%
7461 Office Furniture 1,916 3,500 3,500 — —%
749X Equipment — 500 1,000 500 100.0 %
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 7,129 14,250 14,000 (250) (1.8)%

8130 Dues and Subscriptions 2,429 5,500 5,000 (500) (9.1)%

8225 Fleet Lease-Purchases 6,430 15,720 7,860 (7,860) (50.0)%
8241 Equipment Leases 2,860 3,020 3,240 220 7.3 %
8251 City-County Building Rent 165,430 182,950 195,200 12,250 6.7 %
8399 Misc. Professional Services 108 19,100 500 (18,600) (97.4)%
8429 Misc. Travel Expenditures 228 500 500 — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 50,868 73,700 80,560 6,860 9.3 %
8000 Total Services and Charges 228,353 300,490 292,860 (7,630) (2.5)%

9000 Other Financing Uses 2,449 — — — —%

Total Housing and Neighborhood $ 641,643 $ 998,420 $ 1,058,300 $ 59,880

Development - Administration 6.0 %

Total Staffing 5 6 6 — —%

75
 100 - General Fund
Housing and Neighborhood Development
23711 - Homelessness Prevention

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 75,166 $ 72,590 $ 74,400 $ 1,810 2.5 %
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution 6,787 12,380 6,130 (6,250) (50.5)%
6XXX Other Personnel Costs 27,495 43,810 20,300 (23,510) (53.7)%
6000 Total Personnel Services 109,448 128,780 100,830 (27,950) (21.7)%

7100 Office Supplies — 700 300 (400) (57.1)%

7200 Operating Supplies — 100 100 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — 800 400 (400) (50.0)%

8130 Dues and Subscriptions — — 3,500 3,500 —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 620 620 1,040 420 67.7 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 1,144,592 1,222,510 1,543,460 320,950 26.3 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 112,329 135,650 166,000 30,350 22.4 %
8000 Total Services and Charges 1,257,541 1,358,780 1,714,000 355,220 26.1 %

9000 Other Financing Uses 1,210 — — — —%

Total Homeless Prevention $ 1,368,200 $ 1,488,360 $ 1,815,230 $ 326,870 22.0 %

Total Staffing 2 2 1 (1) (50.0)%

76
 100 - General Fund
Housing and Neighborhood Development
23714 - ADA

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 75,066 $ 87,560 $ 89,750 $ 2,190 2.5 %
6103 Part-Time Salaries 18,205 53,260 54,060 800 1.5 %
6207 Overtime — — — — —%
6402 Pension Contribution 9,762 13,030 13,790 760 5.8 %
6XXX Other Personnel Costs 34,084 28,280 33,620 5,340 18.9 %
6000 Total Personnel Services 137,116 182,130 191,220 9,090 5.0 %

7100 Office Supplies 155 400 400 — —%

7200 Operating Supplies — 1,000 1,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — 750 250 (500) (66.7)%
7461 Office Furniture — — — — —%
749X Equipment 6,168 3,000 3,500 500 16.7 %
7XXX Other Supplies — — — — —%
7000 Total Supplies 6,323 5,150 5,150 — —%

8130 Dues and Subscriptions 200 350 350 — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 1,000 1,110 920 (190) (17.1)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 16,437 19,000 18,800 (200) (1.1)%
8429 Misc. Travel Expenditures — 200 200 — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants 570 1,000 1,000 — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 1,364 16,800 13,200 (3,600) (21.4)%
8000 Total Services and Charges 19,571 38,460 34,470 (3,990) (10.4)%

9000 Other Financing Uses — — — — —%

Total ADA $ 163,009 $ 225,740 $ 230,840 $ 5,100 2.3 %

Total Staffing 2 2 2 — —%

77
 100 - General Fund
Public Services
43110 - Public Service - Administration

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 472,060 $ 518,530 $ 546,010 $ 27,480 5.3 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 144 3,000 3,000 — —%
6402 Pension Contribution 41,041 42,150 46,200 4,050 9.6 %
6XXX Other Personnel Costs 160,815 122,270 161,150 38,880 31.8 %
6000 Total Personnel Services 674,060 685,950 756,360 70,410 10.3 %

7100 Office Supplies 515 500 4,000 3,500 700.0 %

7200 Operating Supplies 1,739 1,800 1,800 — —%
7211 Uniforms 66,105 70,000 73,500 3,500 5.0 %
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 480 760 220 (540) (71.1)%
744X Computer Equipment 27 500 100 (400) (80.0)%
7461 Office Furniture 2,391 500 500 — —%
749X Equipment — 500 — (500) (100.0)%
7XXX Other Supplies — — — — —%
7000 Total Supplies 71,257 74,560 80,120 5,560 7.5 %

8130 Dues and Subscriptions 861 4,000 5,000 1,000 25.0 %

8225 Fleet Lease-Purchases 4,380 6,000 15,000 9,000 150.0 %
8241 Equipment Leases 22,990 23,830 22,910 (920) (3.9)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 616,138 300,000 250,000 (50,000) (16.7)%
8429 Misc. Travel Expenditures 228 200 300 100 50.0 %
8700 Repair and Maintenance Services — 100 100 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 1,773,274 2,011,600 2,163,270 151,670 7.5 %
8000 Total Services and Charges 2,417,871 2,345,730 2,456,580 110,850 4.7 %

9000 Other Financing Uses 38 — — — —%

Total Public Service - Administration $ 3,163,226 $ 3,106,240 $ 3,293,060 $ 186,820 6.0 %

Total Staffing 9 7 7 — —%

78
 100 - General Fund
Public Services
43111 - Operations Center

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 480,531 $ 567,130 $ 667,890 $ 100,760 17.8 %
6103 Part-Time Salaries 17,162 — — — —%
6207 Overtime 84,886 78,000 78,000 — —%
6402 Pension Contribution 45,976 49,590 60,740 11,150 22.5 %
6XXX Other Personnel Costs 240,899 176,010 259,240 83,230 47.3 %
6000 Total Personnel Services 869,454 870,730 1,065,870 195,140 22.4 %

7100 Office Supplies 14,614 45,000 45,000 — —%

7200 Operating Supplies 196,585 200,000 200,000 — —%
7211 Uniforms 59,137 55,000 55,000 — —%
7300 Repair and Maintenance Supplies 29,578 35,000 35,000 — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 105 110 110 — —%
744X Computer Equipment 96 1,100 500 (600) (54.5)%
7461 Office Furniture — — 400 400 —%
749X Equipment 3,020 4,000 4,000 — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 303,135 340,210 340,010 (200) (0.1)%

8130 Dues and Subscriptions — — — — —%

8225 Fleet Lease-Purchases 40,340 46,400 81,950 35,550 76.6 %
8241 Equipment Leases 4,650 4,880 4,290 (590) (12.1)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 77,400 70,000 70,000 — —%
8429 Misc. Travel Expenditures 60 100 100 — —%
8700 Repair and Maintenance Services — 100,000 100,000 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 87,598 123,860 143,580 19,720 15.9 %
8000 Total Services and Charges 210,048 345,240 399,920 54,680 15.8 %

9000 Other Financing Uses — — — — —%

Total Operations Center $ 1,382,637 $ 1,556,180 $ 1,805,800 $ 249,620 16.0 %

Total Staffing 12 13 14 1 7.7 %

79
 100 - General Fund
Public Services
43122 - Facilities Maintenance

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 1,131,321 $ 1,376,090 $ 1,367,430 $ (8,660) (0.6)%
6103 Part-Time Salaries — — — — —%
6207 Overtime 140,520 56,000 56,000 — —%
6402 Pension Contribution 94,932 106,000 106,550 550 0.5 %
6XXX Other Personnel Costs 552,005 418,760 532,900 114,140 27.3 %
6000 Total Personnel Services 1,918,778 1,956,850 2,062,880 106,030 5.4 %

7100 Office Supplies — 400 400 — —%

7200 Operating Supplies 110,273 70,000 110,000 40,000 57.1 %
7211 Uniforms — 200 — (200) (100.0)%
7300 Repair and Maintenance Supplies 503,786 400,000 520,000 120,000 30.0 %
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 105 110 110 — —%
744X Computer Equipment 23 — 100 100 —%
7461 Office Furniture — — — — —%
749X Equipment 24,444 18,000 20,000 2,000 11.1 %
7XXX Other Supplies — — — — —%
7000 Total Supplies 638,631 488,710 650,610 161,900 33.1 %

8130 Dues and Subscriptions — — — — —%

8225 Fleet Lease-Purchases 129,130 188,300 194,160 5,860 3.1 %
8241 Equipment Leases 2,380 3,490 3,660 170 4.9 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 55,180 50,000 55,000 5,000 10.0 %
8429 Misc. Travel Expenditures 15 — — — —%
8700 Repair and Maintenance Services 249,489 190,000 250,000 60,000 31.6 %
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 342,129 312,370 364,310 51,940 16.6 %
8000 Total Services and Charges 778,323 744,160 867,130 122,970 16.5 %

9000 Other Financing Uses — — — — —%

Total Facilities Maintenance $ 3,335,732 $ 3,189,720 $ 3,580,620 $ 390,900 12.3 %

Total Staffing 27 27 27 — —%

80
 100 - General Fund
Public Services
43124 - Construction

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 1,710,070 $ 2,085,880 $ 2,342,650 $ 256,770 12.3 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 169,255 122,650 122,650 — —%
6402 Pension Contribution 163,122 174,920 206,460 31,540 18.0 %
6XXX Other Personnel Costs 973,617 734,250 923,800 189,550 25.8 %
6000 Total Personnel Services 3,016,062 3,117,700 3,595,560 477,860 15.3 %

7100 Office Supplies — 100 100 — —%

7200 Operating Supplies 208,512 110,000 125,000 15,000 13.6 %
7211 Uniforms — 300 300 — —%
7300 Repair and Maintenance Supplies 401,828 390,000 400,000 10,000 2.6 %
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment 231 — — — —%
7461 Office Furniture — — — — —%
749X Equipment — 4,000 2,000 (2,000) (50.0)%
7XXX Other Supplies — — — — —%
7000 Total Supplies 610,571 504,400 527,400 23,000 4.6 %

8130 Dues and Subscriptions 383 500 500 — —%

8225 Fleet Lease-Purchases 779,610 976,400 1,266,080 289,680 29.7 %
8241 Equipment Leases 4,120 3,800 3,710 (90) (2.4)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 17,289 38,000 45,000 7,000 18.4 %
8429 Misc. Travel Expenditures 110 250 250 — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 642,260 920,950 899,570 (21,380) (2.3)%
8000 Total Services and Charges 1,443,772 1,939,900 2,215,110 275,210 14.2 %

9000 Other Financing Uses 1,615 — — — —%

Total Construction $ 5,072,020 $ 5,562,000 $ 6,338,070 $ 776,070 14.0 %

Total Staffing 49 49 50 1 2.0 %

81
 100 - General Fund
Public Services
43140 - Maintenance Warehouse

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 100,156 $ 106,610 $ 122,160 $ 15,550 14.6 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 6,217 12,740 12,740 — —%
6402 Pension Contribution 8,313 8,590 10,900 2,310 26.9 %
6XXX Other Personnel Costs 53,717 50,250 57,810 7,560 15.0 %
6000 Total Personnel Services 168,403 178,190 203,610 25,420 14.3 %

7100 Office Supplies — 100 100 — —%

7200 Operating Supplies — 1,000 1,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — 100 100 — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — 1,200 1,200 — —%

8130 Dues and Subscriptions — — — — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 2,510 2,690 2,630 (60) (2.2)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 300 300 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 911 1,600 1,100 (500) (31.3)%
8000 Total Services and Charges 3,421 4,590 4,030 (560) (12.2)%

9000 Other Financing Uses 1,769 — — — —%

Total Maintenance Warehouse $ 173,594 $ 183,980 $ 208,840 $ 24,860 13.5 %

Total Staffing 2 2 2 — —%

82
 100 - General Fund
Public Services
43171 - Public Service - General Service Area 1

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 1,040,203 $ 1,441,780 $ 1,555,090 $ 113,310 7.9 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 289,837 250,000 250,000 — —%
6402 Pension Contribution 102,490 121,590 127,940 6,350 5.2 %
6XXX Other Personnel Costs 711,590 474,190 529,720 55,530 11.7 %
6000 Total Personnel Services 2,144,120 2,287,560 2,462,750 175,190 7.7 %

7100 Office Supplies — 100 100 — —%

7200 Operating Supplies 173,357 150,000 170,000 20,000 13.3 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies 2,272 40,000 40,000 — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment 296 — — — —%
7461 Office Furniture — — — — —%
749X Equipment 11,191 5,000 5,000 — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 187,116 195,100 215,100 20,000 10.3 %

8130 Dues and Subscriptions 14 — — — —%

8225 Fleet Lease-Purchases 267,380 425,620 477,950 52,330 12.3 %
8241 Equipment Leases 700 680 1,600 920 135.3 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 26,408 35,000 35,000 — —%
8429 Misc. Travel Expenditures 98 — — — —%
8700 Repair and Maintenance Services 200 100 100 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 492,986 512,950 530,190 17,240 3.4 %
8000 Total Services and Charges 787,786 974,350 1,044,840 70,490 7.2 %

9000 Other Financing Uses 22,079 — — — —%

Total Public Service - General Service Area 1 $ 3,141,101 $ 3,457,010 $ 3,722,690 $ 265,680 7.7 %

Total Staffing 34 34 34 — —%

83
 100 - General Fund
Public Services
43172 - Public Service - General Service Area 2

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 675,042 $ 977,380 $ 975,980 $ (1,400) (0.1)%
6103 Part-Time Salaries — — — — —%
6207 Overtime 101,925 45,290 45,290 — —%
6402 Pension Contribution 61,054 78,830 88,660 9,830 12.5 %
6XXX Other Personnel Costs 397,003 378,810 393,020 14,210 3.8 %
6000 Total Personnel Services 1,235,024 1,480,310 1,502,950 22,640 1.5 %

7100 Office Supplies — 100 100 — —%

7200 Operating Supplies 81,352 48,000 50,000 2,000 4.2 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — 500 300 (200) (40.0)%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 2,046 2,500 3,000 500 20.0 %
7XXX Other Supplies — — — — —%
7000 Total Supplies 83,398 51,100 53,400 2,300 4.5 %

8130 Dues and Subscriptions 84 300 300 — —%

8225 Fleet Lease-Purchases 536,340 502,250 587,200 84,950 16.9 %
8241 Equipment Leases 400 190 490 300 157.9 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 3,336 5,000 5,000 — —%
8429 Misc. Travel Expenditures 25 — 100 100 —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 580,564 597,610 605,350 7,740 1.3 %
8000 Total Services and Charges 1,120,749 1,105,350 1,198,440 93,090 8.4 %

9000 Other Financing Uses — — — — —%

Total Public Service - General Service Area 2 $ 2,439,171 $ 2,636,760 $ 2,754,790 $ 118,030 4.5 %

Total Staffing 23 23 22 (1) (4.3)%

84
 100 - General Fund
Public Services
43173 - Public Service - General Service Area 3

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 633,651 $ 1,022,060 $ 996,400 $ (25,660) (2.5)%
6103 Part-Time Salaries — — — — —%
6207 Overtime 57,517 40,000 40,000 — —%
6402 Pension Contribution 56,204 82,090 91,520 9,430 11.5 %
6XXX Other Personnel Costs 437,409 367,160 358,790 (8,370) (2.3)%
6000 Total Personnel Services 1,184,781 1,511,310 1,486,710 (24,600) (1.6)%

7100 Office Supplies — — — — —%

7200 Operating Supplies 68,722 35,000 50,000 15,000 42.9 %
7211 Uniforms — 200 200 — —%
7300 Repair and Maintenance Supplies — 1,000 500 (500) (50.0)%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 1,633 1,600 1,800 200 12.5 %
7XXX Other Supplies — — — — —%
7000 Total Supplies 70,355 37,800 52,500 14,700 38.9 %

8130 Dues and Subscriptions 154 300 300 — —%

8225 Fleet Lease-Purchases 511,970 528,760 540,290 11,530 2.2 %
8241 Equipment Leases 320 110 410 300 272.7 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — 2,000 2,000 —%
8429 Misc. Travel Expenditures 25 200 200 — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 527,179 533,120 590,190 57,070 10.7 %
8000 Total Services and Charges 1,039,648 1,062,490 1,133,390 70,900 6.7 %

9000 Other Financing Uses — — — — —%

Total Public Service - General Service Area 3 $ 2,294,784 $ 2,611,600 $ 2,672,600 $ 61,000 2.3 %

Total Staffing 24 24 23 (1) (4.2)%

85
 100 - General Fund
Public Services
43174 - Public Service - General Service Area 4

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 670,986 $ 934,840 $ 1,010,640 $ 75,800 8.1 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 21,721 40,190 40,190 — —%
6402 Pension Contribution 56,955 68,360 82,860 14,500 21.2 %
6XXX Other Personnel Costs 404,964 328,410 437,360 108,950 33.2 %
6000 Total Personnel Services 1,154,626 1,371,800 1,571,050 199,250 14.5 %

7100 Office Supplies — — — — —%

7200 Operating Supplies 77,647 40,000 60,000 20,000 50.0 %
7211 Uniforms — 100 100 — —%
7300 Repair and Maintenance Supplies — 800 800 — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 3,180 2,200 2,500 300 13.6 %
7XXX Other Supplies — — — — —%
7000 Total Supplies 80,827 43,100 63,400 20,300 47.1 %

8130 Dues and Subscriptions 154 150 150 — —%

8225 Fleet Lease-Purchases 487,830 520,780 517,210 (3,570) (0.7)%
8241 Equipment Leases 320 110 410 300 272.7 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 3,367 2,000 2,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 482,286 490,110 498,460 8,350 1.7 %
8000 Total Services and Charges 973,957 1,013,150 1,018,230 5,080 0.5 %

9000 Other Financing Uses — — — — —%

Total Public Service - General Service Area 4 $ 2,209,410 $ 2,428,050 $ 2,652,680 $ 224,630 9.3 %

Total Staffing 23 23 23 — —%

86
 100 - General Fund
Public Services
43175 - Public Service - General Service Area 5

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 642,672 $ 963,150 $ 1,024,890 $ 61,740 6.4 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 56,885 25,000 25,000 — —%
6402 Pension Contribution 61,781 83,460 93,060 9,600 11.5 %
6XXX Other Personnel Costs 454,721 357,800 404,210 46,410 13.0 %
6000 Total Personnel Services 1,216,059 1,429,410 1,547,160 117,750 8.2 %

7100 Office Supplies — 200 200 — —%

7200 Operating Supplies 75,988 41,000 65,000 24,000 58.5 %
7211 Uniforms — 500 500 — —%
7300 Repair and Maintenance Supplies — 1,000 1,000 — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 3,040 1,800 3,500 1,700 94.4 %
7XXX Other Supplies — — — — —%
7000 Total Supplies 79,028 44,500 70,200 25,700 57.8 %

8130 Dues and Subscriptions — 100 200 100 100.0 %

8225 Fleet Lease-Purchases 488,460 486,110 617,710 131,600 27.1 %
8241 Equipment Leases 320 110 410 300 272.7 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 604 1,500 1,500 — —%
8429 Misc. Travel Expenditures 10 50 100 50 100.0 %
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 401,717 452,710 465,130 12,420 2.7 %
8000 Total Services and Charges 891,111 940,580 1,085,050 144,470 15.4 %

9000 Other Financing Uses — — — — —%

Total Public Service - General Service Area 5 $ 2,186,198 $ 2,414,490 $ 2,702,410 $ 287,920 11.9 %

Total Staffing 23 23 23 — —%

87
 100 - General Fund
Public Services
43180 - Codes Enforcement

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 451,982 $ 516,990 $ 509,530 $ (7,460) (1.4)%
6103 Part-Time Salaries — — — — —%
6207 Overtime 6,109 1,500 1,500 — —%
6402 Pension Contribution 36,982 36,900 39,500 2,600 7.0 %
6XXX Other Personnel Costs 221,379 166,430 187,030 20,600 12.4 %
6000 Total Personnel Services 716,452 721,820 737,560 15,740 2.2 %

7100 Office Supplies 3,057 3,900 400 (3,500) (89.7)%

7200 Operating Supplies 1,106 2,000 1,500 (500) (25.0)%
7211 Uniforms 3,620 3,500 — (3,500) (100.0)%
7300 Repair and Maintenance Supplies — 100 100 — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 363 410 410 — —%
744X Computer Equipment 944 200 550 350 175.0 %
7461 Office Furniture 313 — — — —%
749X Equipment — — — — —%
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 9,404 10,110 2,960 (7,150) (70.7)%

8130 Dues and Subscriptions 1,546 2,000 2,000 — —%

8225 Fleet Lease-Purchases 14,770 35,680 31,400 (4,280) (12.0)%
8241 Equipment Leases 3,450 3,550 4,040 490 13.8 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 42,512 70,000 65,000 (5,000) (7.1)%
8429 Misc. Travel Expenditures — 100 — (100) (100.0)%
8700 Repair and Maintenance Services — 1,000 1,000 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 76,658 92,250 89,930 (2,320) (2.5)%
8000 Total Services and Charges 138,936 204,580 193,370 (11,210) (5.5)%

9000 Other Financing Uses 2,778 — — — —%

Total Codes Enforcement $ 867,570 $ 936,510 $ 933,890 $ (2,620) (0.3)%

Total Staffing 11 9 9 — —%

88
 100 - General Fund
Public Services
43190 - Horticulture

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 1,296,247 $ 1,729,660 $ 2,013,600 $ 283,940 16.4 %
6103 Part-Time Salaries — — 200,000 200,000 —%
6207 Overtime 63,393 58,000 58,000 — —%
6402 Pension Contribution 124,192 148,790 184,960 36,170 24.3 %
6XXX Other Personnel Costs 686,252 569,880 722,030 152,150 26.7 %
6000 Total Personnel Services 2,170,084 2,506,330 3,178,590 672,260 26.8 %

7100 Office Supplies — 200 300 100 50.0 %

7200 Operating Supplies 123,192 115,000 150,000 35,000 30.4 %
7211 Uniforms — 400 200 (200) (50.0)%
7300 Repair and Maintenance Supplies 101,455 120,000 120,000 — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 210 220 220 — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 11,236 10,000 10,000 — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 236,093 245,820 280,720 34,900 14.2 %

8130 Dues and Subscriptions 415 300 300 — —%

8225 Fleet Lease-Purchases 217,390 254,830 375,800 120,970 47.5 %
8241 Equipment Leases 1,870 2,570 2,770 200 7.8 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 923,706 1,250,000 1,144,000 (106,000) (8.5)%
8429 Misc. Travel Expenditures 150 100 400 300 300.0 %
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 450,932 499,690 558,170 58,480 11.7 %
8000 Total Services and Charges 1,594,463 2,007,490 2,081,440 73,950 3.7 %

9000 Other Financing Uses 404 — — — —%

Total Horticulture $ 4,001,043 $ 4,759,640 $ 5,540,750 $ 781,110 16.4 %

Total Staffing 41 43 46 3 7.0 %

89
 100 - General Fund
Public Services
43191 - Urban Forestry

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 323,394 $ 377,110 $ 529,340 $ 152,230 40.4 %
6103 Part-Time Salaries 2,438 — — — —%
6207 Overtime 5,129 5,000 5,000 — —%
6402 Pension Contribution 29,274 31,250 46,550 15,300 49.0 %
6XXX Other Personnel Costs 168,638 113,770 206,450 92,680 81.5 %
6000 Total Personnel Services 528,872 527,130 787,340 260,210 49.4 %

7100 Office Supplies — — 200 200 —%

7200 Operating Supplies 22,543 16,000 16,500 500 3.1 %
7211 Uniforms — 200 100 (100) (50.0)%
7300 Repair and Maintenance Supplies 35,011 55,000 50,000 (5,000) (9.1)%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 2,172 2,310 2,310 — —%
744X Computer Equipment 88 — 600 600 —%
7461 Office Furniture — — — — —%
749X Equipment 860 600 600 — —%
7XXX Other Supplies (1) — — — —%
7000 Total Supplies 60,673 74,110 70,310 (3,800) (5.1)%

8130 Dues and Subscriptions 84 500 500 — —%

8225 Fleet Lease-Purchases 95,500 110,250 119,500 9,250 8.4 %
8241 Equipment Leases 720 300 830 530 176.7 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 44,076 61,000 165,000 104,000 170.5 %
8429 Misc. Travel Expenditures 65 100 100 — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 82,345 106,410 111,270 4,860 4.6 %
8000 Total Services and Charges 222,790 278,560 397,200 118,640 42.6 %

9000 Other Financing Uses 1,576 — — — —%

Total Urban Forestry $ 813,911 $ 879,800 $ 1,254,850 $ 375,050 42.6 %

Total Staffing 8 8 10 2 25.0 %

90
 100 - General Fund
Engineering
43310 - Engineering - Administration

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 516,986 $ 503,140 $ 515,710 $ 12,570 2.5 %
6103 Part-Time Salaries 6,939 — — — —%
6207 Overtime 1,748 5,000 5,000 — —%
6402 Pension Contribution 36,290 40,810 43,330 2,520 6.2 %
6XXX Other Personnel Costs 184,389 132,440 156,420 23,980 18.1 %
6000 Total Personnel Services 746,353 681,390 720,460 39,070 5.7 %

7100 Office Supplies 2,346 4,000 4,000 — —%

7200 Operating Supplies 2,760 6,000 5,500 (500) (8.3)%
7211 Uniforms 458 1,000 1,000 — —%
7300 Repair and Maintenance Supplies — 900 900 — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 1,033 770 770 — —%
744X Computer Equipment 296 500 — (500) (100.0)%
7461 Office Furniture — 1,000 1,000 — —%
749X Equipment — — — — —%
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 6,894 14,170 13,170 (1,000) (7.1)%

8130 Dues and Subscriptions 18,445 29,420 29,000 (420) (1.4)%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 4,030 4,210 14,360 10,150 241.1 %
8251 City-County Building Rent 42,770 44,370 47,340 2,970 6.7 %
8399 Misc. Professional Services — 1,500 1,500 — —%
8429 Misc. Travel Expenditures — 1,000 1,000 — —%
8700 Repair and Maintenance Services — 7,300 6,000 (1,300) (17.8)%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 423,764 449,450 473,500 24,050 5.4 %
8000 Total Services and Charges 489,009 537,250 572,700 35,450 6.6 %

9000 Other Financing Uses 12,056 — — — —%

Total Engineering - Administration $ 1,254,312 $ 1,232,810 $ 1,306,330 $ 73,520 6.0 %

Total Staffing 6 5 5 — —%

91
 100 - General Fund
Engineering
43331 - Transportation Engineering

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 462,111 $ 829,360 $ 844,930 $ 15,570 1.9 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 4,826 7,000 7,000 — —%
6402 Pension Contribution 41,801 69,780 74,330 4,550 6.5 %
6XXX Other Personnel Costs 209,985 193,840 216,960 23,120 11.9 %
6000 Total Personnel Services 718,722 1,099,980 1,143,220 43,240 3.9 %

7100 Office Supplies 2,157 3,300 3,800 500 15.2 %

7200 Operating Supplies 2,227 5,500 4,500 (1,000) (18.2)%
7211 Uniforms 865 2,310 2,810 500 21.6 %
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 8,420 13,610 13,610 — —%
744X Computer Equipment 8,571 8,500 1,000 (7,500) (88.2)%
7461 Office Furniture 866 — 1,000 1,000 —%
749X Equipment 1,424 500 500 — —%
7XXX Other Supplies (1) — — — —%
7000 Total Supplies 24,529 33,720 27,220 (6,500) (19.3)%

8130 Dues and Subscriptions 4,996 7,500 7,500 — —%

8225 Fleet Lease-Purchases 12,870 23,490 24,400 910 3.9 %
8241 Equipment Leases 8,070 7,890 6,060 (1,830) (23.2)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 78,619 160,000 485,000 325,000 203.1 %
8429 Misc. Travel Expenditures 283 — 250 250 —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 146,918 159,110 144,980 (14,130) (8.9)%
8000 Total Services and Charges 251,756 357,990 668,190 310,200 86.7 %

9000 Other Financing Uses — — — — —%

Total Transportation Engineering $ 995,007 $ 1,491,690 $ 1,838,630 $ 346,940 23.3 %

Total Staffing 8 10 10 — —%

92
 100 - General Fund
Engineering
43333 - Transportation Signal Maintenance

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 454,603 $ 560,990 $ 578,750 $ 17,760 3.2 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 81,077 89,000 89,000 — —%
6402 Pension Contribution 42,806 48,110 52,100 3,990 8.3 %
6XXX Other Personnel Costs 254,849 203,250 259,120 55,870 27.5 %
6000 Total Personnel Services 833,335 901,350 978,970 77,620 8.6 %

7100 Office Supplies — — — — —%

7200 Operating Supplies 33,666 25,000 27,300 2,300 9.2 %
7211 Uniforms 5,131 5,650 5,300 (350) (6.2)%
7300 Repair and Maintenance Supplies 564,427 418,280 500,000 81,720 19.5 %
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — 500 500 —%
744X Computer Equipment 140 500 — (500) (100.0)%
7461 Office Furniture — — — — —%
749X Equipment — 3,000 3,000 — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 603,364 452,430 536,100 83,670 18.5 %

8130 Dues and Subscriptions — — — — —%

8225 Fleet Lease-Purchases 82,230 94,800 141,820 47,020 49.6 %
8241 Equipment Leases 7,590 8,120 4,980 (3,140) (38.7)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 3,600 1,000 12,000 11,000 1100.0 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 111,203 250,000 275,000 25,000 10.0 %
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 114,748 131,690 131,600 (90) (0.1)%
8000 Total Services and Charges 319,371 485,610 565,400 79,790 16.4 %

9000 Other Financing Uses — — — — —%

Total Transportation Signal Maintenance $ 1,756,070 $ 1,839,390 $ 2,080,470 $ 241,080 13.1 %

Total Staffing 11 11 11 — —%

93
 100 - General Fund
Engineering
43334 - Transporation Signs & Marking

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 425,124 $ 526,140 $ 536,330 $ 10,190 1.9 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 150,724 144,000 144,000 — —%
6402 Pension Contribution 40,293 45,490 48,420 2,930 6.4 %
6XXX Other Personnel Costs 232,421 180,650 223,240 42,590 23.6 %
6000 Total Personnel Services 848,562 896,280 951,990 55,710 6.2 %

7100 Office Supplies — — — — —%

7200 Operating Supplies 78,223 80,000 81,000 1,000 1.3 %
7211 Uniforms 3,061 4,500 4,000 (500) (11.1)%
7300 Repair and Maintenance Supplies 490,264 442,000 500,000 58,000 13.1 %
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 3,218 3,000 1,000 (2,000) (66.7)%
744X Computer Equipment 540 1,000 — (1,000) (100.0)%
7461 Office Furniture 3,848 — — — —%
749X Equipment 4,814 4,500 4,500 — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 583,968 535,000 590,500 55,500 10.4 %

8130 Dues and Subscriptions — — — — —%

8225 Fleet Lease-Purchases 69,790 67,440 70,220 2,780 4.1 %
8241 Equipment Leases 21,900 19,980 16,530 (3,450) (17.3)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 19,828 25,000 25,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 120 2,000 1,500 (500) (25.0)%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 80,132 83,810 87,810 4,000 4.8 %
8000 Total Services and Charges 191,770 198,230 201,060 2,830 1.4 %

9000 Other Financing Uses — — — — —%

Total Transporation Signs & Marking $ 1,624,300 $ 1,629,510 $ 1,743,550 $ 114,040 7.0 %

Total Staffing 10 10 10 — —%

94
 100 - General Fund
Engineering
43340 - Civil Engineering

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 1,365,186 $ 1,841,470 $ 1,953,260 $ 111,790 6.1 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 14,548 20,000 20,000 — —%
6402 Pension Contribution 128,460 156,220 172,670 16,450 10.5 %
6XXX Other Personnel Costs 630,434 565,970 679,330 113,360 20.0 %
6000 Total Personnel Services 2,138,628 2,583,660 2,825,260 241,600 9.4 %

7100 Office Supplies 3,264 5,000 5,000 — —%

7200 Operating Supplies 11,372 7,000 7,000 — —%
7211 Uniforms 4,114 6,000 8,000 2,000 33.3 %
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 47,204 35,000 49,380 14,380 41.1 %
744X Computer Equipment — 1,500 — (1,500) (100.0)%
7461 Office Furniture 1,672 — — — —%
749X Equipment 3,130 400 900 500 125.0 %
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 70,757 54,900 70,280 15,380 28.0 %

8130 Dues and Subscriptions 5,120 7,000 6,500 (500) (7.1)%

8225 Fleet Lease-Purchases 36,660 73,390 91,440 18,050 24.6 %
8241 Equipment Leases 40,220 39,470 39,790 320 0.8 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 20,237 157,200 107,200 (50,000) (31.8)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 4,332 1,200 1,200 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 153,124 148,580 235,580 87,000 58.6 %
8000 Total Services and Charges 259,693 426,840 481,710 54,870 12.9 %

9000 Other Financing Uses 2,283 — — — —%

Total Civil Engineering $ 2,471,361 $ 3,065,400 $ 3,377,250 $ 311,850 10.2 %

Total Staffing 26 26 26 — —%

95
 100 - General Fund
Recreation
44310 - Parks and Recreation - Administration

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 600,873 $ 675,480 $ 712,240 $ 36,760 5.4 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 3,824 1,000 1,000 — —%
6402 Pension Contribution 54,582 57,540 63,890 6,350 11.0 %
6XXX Other Personnel Costs 246,605 227,890 283,950 56,060 24.6 %
6000 Total Personnel Services 905,884 961,910 1,061,080 99,170 10.3 %

7100 Office Supplies — — — — —%

7200 Operating Supplies 7,186 21,000 18,500 (2,500) (11.9)%
7211 Uniforms 6,466 7,000 7,000 — —%
7300 Repair and Maintenance Supplies 55,091 50,000 82,000 32,000 64.0 %
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 7,136 19,530 19,530 — —%
744X Computer Equipment 671 500 1,000 500 100.0 %
7461 Office Furniture — — — — —%
749X Equipment 25,728 29,500 29,500 — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 102,278 127,530 157,530 30,000 23.5 %

8130 Dues and Subscriptions 20,157 29,000 30,000 1,000 3.4 %

8225 Fleet Lease-Purchases 11,860 17,140 18,500 1,360 7.9 %
8241 Equipment Leases 30,010 36,150 29,120 (7,030) (19.4)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 1,009,926 1,225,910 1,437,650 211,740 17.3 %
8429 Misc. Travel Expenditures 49 500 — (500) (100.0)%
8700 Repair and Maintenance Services 316,751 415,800 375,000 (40,800) (9.8)%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 1,753,125 1,916,350 1,955,030 38,680 2.0 %
8000 Total Services and Charges 3,141,878 3,640,850 3,845,300 204,450 5.6 %

9000 Other Financing Uses 14,745 — — — —%

Total Parks and Recreation - Administration $ 4,164,785 $ 4,730,290 $ 5,063,910 $ 333,620 7.1 %

Total Staffing 10 10 10 — —%

96
 100 - General Fund
Recreation
44311 - Athletic Officials/Coordinators

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries 1,485,430 — — — —%
6207 Overtime 419 — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs 113,668 1,060,000 1,060,000 — —%
6000 Total Personnel Services 1,599,517 1,060,000 1,060,000 — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 9,990 47,500 47,500 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges — 250 250 — —%
8000 Total Services and Charges 9,990 47,750 47,750 — —%

9000 Other Financing Uses — — — — —%

Total Athletic Officials/Coordinators $ 1,609,507 $ 1,107,750 $ 1,107,750 $ — —%

Total Staffing — — — — —%

Note: Other Personnel Costs are for sports program in parks and recreational facilities, including Summer Youth Soccer, etc.

97
 100 - General Fund
Recreation
44320 - Athletics

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 125,359 $ 206,440 $ 157,820 $ (48,620) (23.6)%
6103 Part-Time Salaries — — — — —%
6207 Overtime 3,033 15,000 15,000 — —%
6402 Pension Contribution 10,722 18,010 14,380 (3,630) (20.2)%
6XXX Other Personnel Costs 56,260 69,920 45,020 (24,900) (35.6)%
6000 Total Personnel Services 195,374 309,370 232,220 (77,150) (24.9)%

7100 Office Supplies — — — — —%

7200 Operating Supplies 14,062 14,000 — (14,000) (100.0)%
7211 Uniforms 841 4,500 2,000 (2,500) (55.6)%
7300 Repair and Maintenance Supplies 22,734 40,000 40,000 — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 19,477 20,000 25,000 5,000 25.0 %
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 57,115 78,500 67,000 (11,500) (14.6)%

8130 Dues and Subscriptions — — — — —%

8225 Fleet Lease-Purchases 75,460 71,810 2,810 (69,000) (96.1)%
8241 Equipment Leases 820 630 850 220 34.9 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 132,110 137,000 137,000 — —%
8429 Misc. Travel Expenditures 122 100 700 600 600.0 %
8700 Repair and Maintenance Services 11,725 15,600 15,600 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 71,339 84,170 62,310 (21,860) (26.0)%
8000 Total Services and Charges 291,576 309,310 219,270 (90,040) (29.1)%

9000 Other Financing Uses 7,408 — — — —%

Total Athletics $ 551,472 $ 697,180 $ 518,490 $ (178,690) (25.6)%

Total Staffing 4 4 3 (1) (25.0)%

98
 100 - General Fund
Mass Transit
46110 - KAT - Administration

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants 3,671,348 7,227,640 1,524,340 (5,703,300) (78.9)%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 3,671,348 7,227,640 1,524,340 (5,703,300) (78.9)%

9000 Other Financing Uses — — — — —%

Total KAT - Administration $ 3,671,348 $ 7,227,640 $ 1,524,340 $ (5,703,300) (78.9)%

Total Staffing — — — — —%

99
 100 - General Fund
Law Department
51310 - Law Department

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 1,200,221 $ 1,312,720 $ 1,438,790 $ 126,070 9.6 %
6103 Part-Time Salaries 186 — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution 106,252 108,840 124,030 15,190 14.0 %
6XXX Other Personnel Costs 384,360 319,360 402,390 83,030 26.0 %
6000 Total Personnel Services 1,691,020 1,740,920 1,965,210 224,290 12.9 %

7100 Office Supplies 7,774 9,000 9,000 — —%

7200 Operating Supplies 41,794 50,000 52,500 2,500 5.0 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 23,918 62,180 50,000 (12,180) (19.6)%
744X Computer Equipment 327 1,000 — (1,000) (100.0)%
7461 Office Furniture 4,000 19,000 — (19,000) (100.0)%
749X Equipment 1,500 1,500 3,000 1,500 100.0 %
7XXX Other Supplies (1) — — — —%
7000 Total Supplies 79,312 142,680 114,500 (28,180) (19.8)%

8130 Dues and Subscriptions 44,124 55,000 72,000 17,000 30.9 %

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 8,280 8,010 17,550 9,540 119.1 %
8251 City-County Building Rent 92,630 95,860 102,280 6,420 6.7 %
8399 Misc. Professional Services 1,315 4,000 3,000 (1,000) (25.0)%
8429 Misc. Travel Expenditures — 1,000 1,000 — —%
8700 Repair and Maintenance Services — 1,000 1,000 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 924,310 900,210 904,570 4,360 0.5 %
8000 Total Services and Charges 1,070,659 1,065,080 1,101,400 36,320 3.4 %

9000 Other Financing Uses 1,251 — — — —%

Total Law Department $ 2,842,242 $ 2,948,680 $ 3,181,110 $ 232,430 7.9 %

Total Staffing 13 13 14 1 7.7 %

100
 100 - General Fund
Police Department
62310 - Police - Administration

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 652,266 $ 777,560 $ 1,126,150 $ 348,590 44.8 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 10,678 — — — —%
6402 Pension Contribution 82,400 116,510 147,600 31,090 26.7 %
6XXX Other Personnel Costs 310,278 603,130 637,180 34,050 5.6 %
6000 Total Personnel Services 1,055,622 1,497,200 1,910,930 413,730 27.6 %

7100 Office Supplies 390 500 500 — —%

7200 Operating Supplies 7,281 7,500 7,500 — —%
7211 Uniforms 254,338 305,000 305,000 — —%
7300 Repair and Maintenance Supplies — 300 300 — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 4,269 4,500 45,650 41,150 914.4 %
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 5,566 — — — —%
7XXX Other Supplies 2 — — — —%
7000 Total Supplies 271,846 317,800 358,950 41,150 12.9 %

8130 Dues and Subscriptions 5,065 4,500 5,000 500 11.1 %

8225 Fleet Lease-Purchases 12,430 15,990 30,420 14,430 90.2 %
8241 Equipment Leases 21,910 22,240 45,390 23,150 104.1 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 1,231,610 1,720,000 1,767,500 47,500 2.8 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 870 3,500 2,000 (1,500) (42.9)%
8950 Grants 10,409 50,000 — (50,000) (100.0)%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 5,137,230 5,794,160 6,050,150 255,990 4.4 %
8000 Total Services and Charges 6,419,524 7,610,390 7,900,460 290,070 3.8 %

9000 Other Financing Uses — — — — —%

Total Police - Administration $ 7,746,992 $ 9,425,390 $ 10,170,340 $ 744,950 7.9 %

Total Staffing 10 8 12 4 50.0 %

101
 100 - General Fund
Police Department
62311 - Internal Affairs

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 416,710 $ 472,960 $ 508,630 $ 35,670 7.5 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 18,176 5,000 5,000 — —%
6402 Pension Contribution 82,693 101,010 77,500 (23,510) (23.3)%
6XXX Other Personnel Costs 188,541 226,260 167,880 (58,380) (25.8)%
6000 Total Personnel Services 706,121 805,230 759,010 (46,220) (5.7)%

7100 Office Supplies — — — — —%

7200 Operating Supplies 708 900 900 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — 100 100 — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 1,174 1,200 1,220 20 1.7 %
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 302 300 300 — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 2,184 2,500 2,520 20 0.8 %

8130 Dues and Subscriptions 150 300 300 — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 20,705 8,250 7,250 (1,000) (12.1)%
8000 Total Services and Charges 20,855 8,550 7,550 (1,000) (11.7)%

9000 Other Financing Uses — — — — —%

Total Internal Affairs $ 729,159 $ 816,280 $ 769,080 $ (47,200) (5.8)%

Total Staffing 6 6 6 — —%

102
 100 - General Fund
Police Department
62312 - Management Services Division

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 3,643,699 $ 5,215,300 $ 6,033,880 $ 818,580 15.7 %
6103 Part-Time Salaries 22,225 — — — —%
6207 Overtime 308,497 51,290 51,290 — —%
6402 Pension Contribution 490,829 530,670 831,620 300,950 56.7 %
6XXX Other Personnel Costs 1,442,675 1,334,090 2,466,610 1,132,520 84.9 %
6000 Total Personnel Services 5,907,925 7,131,350 9,383,400 2,252,050 31.6 %

7100 Office Supplies 70,764 115,850 100,000 (15,850) (13.7)%

7200 Operating Supplies 44,881 70,000 55,000 (15,000) (21.4)%
7211 Uniforms 758 2,200 2,000 (200) (9.1)%
7300 Repair and Maintenance Supplies 4,446 17,600 15,000 (2,600) (14.8)%
7310 Parts — — — — —%
7320 Fuel — 3,500 — (3,500) (100.0)%
7330 Oil — — — — —%
741X Computer Maintenance 27,836 25,000 32,400 7,400 29.6 %
744X Computer Equipment 572 1,300 1,000 (300) (23.1)%
7461 Office Furniture — — — — —%
749X Equipment 226,893 334,000 322,000 (12,000) (3.6)%
7XXX Other Supplies (1) — — — —%
7000 Total Supplies 376,149 569,450 527,400 (42,050) (7.4)%

8130 Dues and Subscriptions 10,633 18,100 15,000 (3,100) (17.1)%

8225 Fleet Lease-Purchases 35,040 25,730 39,520 13,790 53.6 %
8241 Equipment Leases 47,540 56,320 37,430 (18,890) (33.5)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 28,321 101,900 115,000 13,100 12.9 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 49,076 50,300 5,000 (45,300) (90.1)%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 2,290,491 2,822,170 2,659,970 (162,200) (5.7)%
8000 Total Services and Charges 2,461,101 3,074,520 2,871,920 (202,600) (6.6)%

9000 Other Financing Uses 376 — — — —%

Total Management Services Division $ 8,745,551 $ 10,775,320 $ 12,782,720 $ 2,007,400 18.6 %

Total Staffing 62 92 91 (1) (1.1)%

103
 100 - General Fund
Police Department
62350 - Operations Bureau

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 14,577,785 $ 21,172,760 $ 21,316,070 $ 143,310 0.7 %
6103 Part-Time Salaries 237,091 — — — —%
6207 Overtime 3,990,702 1,174,330 1,174,330 — —%
6402 Pension Contribution 2,680,775 3,310,900 3,597,730 286,830 8.7 %
6XXX Other Personnel Costs 9,260,549 8,816,050 9,195,040 378,990 4.3 %
6000 Total Personnel Services 30,746,902 34,474,040 35,283,170 809,130 2.3 %

7100 Office Supplies 966 — — — —%

7200 Operating Supplies 92,390 41,000 60,000 19,000 46.3 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies 89 1,200 1,200 — —%
7310 Parts — — — — —%
7320 Fuel — 600 — (600) (100.0)%
7330 Oil — — — — —%
741X Computer Maintenance 1,148,920 1,557,720 1,973,720 416,000 26.7 %
744X Computer Equipment 45,000 116,500 51,000 (65,500) (56.2)%
7461 Office Furniture — — — — —%
749X Equipment 14,689 10,000 7,000 (3,000) (30.0)%
7XXX Other Supplies (1) — — — —%
7000 Total Supplies 1,302,053 1,727,020 2,092,920 365,900 21.2 %

8130 Dues and Subscriptions 4,862 6,420 5,000 (1,420) (22.1)%

8225 Fleet Lease-Purchases 3,197,090 3,197,090 2,939,110 (257,980) (8.1)%
8241 Equipment Leases 1,104,230 837,550 988,610 151,060 18.0 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 1,577,679 1,773,180 1,819,740 46,560 2.6 %
8429 Misc. Travel Expenditures 283 — — — —%
8700 Repair and Maintenance Services 376 2,000 1,000 (1,000) (50.0)%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 2,325,015 4,070,730 4,078,640 7,910 0.2 %
8000 Total Services and Charges 8,209,535 9,886,970 9,832,100 (54,870) (0.6)%

9000 Other Financing Uses 876,924 — — — —%

Total Operations Bureau $ 41,135,414 $ 46,088,030 $ 47,208,190 $ 1,120,160 2.4 %

Total Staffing 333 316 316 — —%

104
 100 - General Fund
Police Department
62353 - Investigations Unit

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 5,859,580 $ 7,654,060 $ 7,753,980 $ 99,920 1.3 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 442,750 96,000 96,000 — —%
6402 Pension Contribution 1,028,201 1,294,110 1,285,250 (8,860) (0.7)%
6XXX Other Personnel Costs 3,336,184 3,321,150 3,305,550 (15,600) (0.5)%
6000 Total Personnel Services 10,666,715 12,365,320 12,440,780 75,460 0.6 %

7100 Office Supplies 224 150 150 — —%

7200 Operating Supplies 28,689 28,450 28,700 250 0.9 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — 1,000 1,000 — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 77,468 104,600 85,000 (19,600) (18.7)%
744X Computer Equipment — 8,900 1,600 (7,300) (82.0)%
7461 Office Furniture — — — — —%
749X Equipment — 6,200 4,000 (2,200) (35.5)%
7XXX Other Supplies — — — — —%
7000 Total Supplies 106,381 149,300 120,450 (28,850) (19.3)%

8130 Dues and Subscriptions 1,630 3,600 4,000 400 11.1 %

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 48,710 42,890 35,340 (7,550) (17.6)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 1,741 4,600 3,000 (1,600) (34.8)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 3,100 3,100 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 144,653 166,680 198,530 31,850 19.1 %
8000 Total Services and Charges 196,734 220,870 243,970 23,100 10.5 %

9000 Other Financing Uses 2,594 — — — —%

Total Investigations Unit $ 10,972,424 $ 12,735,490 $ 12,805,200 $ 69,710 0.5 %

Total Staffing 114 108 110 2 1.9 %

105
 100 - General Fund
Fire Department
72510 - Fire - Administration

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 841,727 $ 1,046,040 $ 1,328,980 $ 282,940 27.0 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 27,409 6,500 6,500 — —%
6402 Pension Contribution 137,231 160,390 179,970 19,580 12.2 %
6XXX Other Personnel Costs 380,048 717,100 827,760 110,660 15.4 %
6000 Total Personnel Services 1,386,415 1,930,030 2,343,210 413,180 21.4 %

7100 Office Supplies 5,767 6,900 6,900 — —%

7200 Operating Supplies 5,890 6,000 6,000 — —%
7211 Uniforms — — 98,100 98,100 —%
7300 Repair and Maintenance Supplies — 500 500 — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 25,679 138,280 110,000 (28,280) (20.5)%
744X Computer Equipment 994 1,100 9,500 8,400 763.6 %
7461 Office Furniture 3,460 — 6,000 6,000 —%
749X Equipment — — — — —%
7XXX Other Supplies (1) — — — —%
7000 Total Supplies 41,789 152,780 237,000 84,220 55.1 %

8130 Dues and Subscriptions 3,345 4,200 4,200 — —%

8225 Fleet Lease-Purchases 16,250 34,310 38,060 3,750 10.9 %
8241 Equipment Leases 11,630 55,870 125,480 69,610 124.6 %
8251 City-County Building Rent 52,710 — — — —%
8399 Misc. Professional Services 36,508 55,000 42,500 (12,500) (22.7)%
8429 Misc. Travel Expenditures — 200 200 — —%
8700 Repair and Maintenance Services — 500 500 — —%
8950 Grants — 21,000 25,700 4,700 22.4 %
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 2,984,654 3,584,460 3,868,610 284,150 7.9 %
8000 Total Services and Charges 3,105,097 3,755,540 4,105,250 349,710 9.3 %

9000 Other Financing Uses 2,597 — — — —%

Total Fire - Administration $ 4,535,898 $ 5,838,350 $ 6,685,460 $ 847,110 14.5 %

Total Staffing 13 13 13 — —%

106
 100 - General Fund
Fire Department
72521 - Fire Inspections and Development Services

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 837,434 $ 889,660 $ 941,870 $ 52,210 5.9 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 49,746 25,000 25,000 — —%
6402 Pension Contribution 163,047 169,010 180,300 11,290 6.7 %
6XXX Other Personnel Costs 419,188 308,740 404,830 96,090 31.1 %
6000 Total Personnel Services 1,469,416 1,392,410 1,552,000 159,590 11.5 %

7100 Office Supplies 721 1,000 1,000 — —%

7200 Operating Supplies 9,183 12,000 12,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 264 450 450 — —%
744X Computer Equipment 1,563 300 300 — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 11,732 13,750 13,750 — —%

8130 Dues and Subscriptions 1,371 3,000 3,000 — —%

8225 Fleet Lease-Purchases 21,450 26,050 11,000 (15,050) (57.8)%
8241 Equipment Leases 7,230 7,380 7,020 (360) (4.9)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures 545 — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 56,921 55,250 57,600 2,350 4.3 %
8000 Total Services and Charges 87,517 91,680 78,620 (13,060) (14.2)%

9000 Other Financing Uses — — — — —%

Total Fire Inspections and Development $ 1,568,665 $ 1,497,840 $ 1,644,370 $ 146,530 9.8 %
Services

Total Staffing 13 13 13 — —%

107
 100 - General Fund
Fire Department
72523 - Fire Explosion and Investigation Unit

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 233,573 $ 294,860 $ 295,140 $ 280 0.1 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 38,373 30,000 30,000 — —%
6402 Pension Contribution 45,424 53,910 60,080 6,170 11.4 %
6XXX Other Personnel Costs 98,544 111,030 122,380 11,350 10.2 %
6000 Total Personnel Services 415,913 489,800 507,600 17,800 3.6 %

7100 Office Supplies 717 500 1,000 500 100.0 %

7200 Operating Supplies 5,022 5,000 5,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 120 130 13,880 13,750 10576.9 %
744X Computer Equipment 546 — — — —%
7461 Office Furniture — — — — —%
749X Equipment 3,991 2,000 1,000 (1,000) (50.0)%
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 10,397 7,630 20,880 13,250 173.7 %

8130 Dues and Subscriptions 2,604 2,800 2,800 — —%

8225 Fleet Lease-Purchases 15,380 26,520 24,810 (1,710) (6.4)%
8241 Equipment Leases 3,560 3,330 4,450 1,120 33.6 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 17 500 500 — —%
8429 Misc. Travel Expenditures 432 — — — —%
8700 Repair and Maintenance Services — 200 200 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 56,187 64,000 78,990 14,990 23.4 %
8000 Total Services and Charges 78,180 97,350 111,750 14,400 14.8 %

9000 Other Financing Uses — — — — —%

Total Fire Explosion and Investigation Unit $ 504,490 $ 594,780 $ 640,230 $ 45,450 7.6 %

Total Staffing 4 4 4 — —%

108
 100 - General Fund
Fire Department
72530 - Fire Alarm Communication

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies 1,830 200 200 — —%

7200 Operating Supplies 1,455 2,000 2,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment 3,997 — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies (1) — — — —%
7000 Total Supplies 7,281 2,200 2,200 — —%

8130 Dues and Subscriptions — — — — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 144 600 600 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 1,875 3,000 3,000 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 5,257,265 5,546,700 5,957,700 411,000 7.4 %
8000 Total Services and Charges 5,259,284 5,550,300 5,961,300 411,000 7.4 %

9000 Other Financing Uses — — — — —%

Total Fire Alarm Communication $ 5,266,565 $ 5,552,500 $ 5,963,500 $ 411,000 7.4 %

Total Staffing — — — — —%

109
 100 - General Fund
Fire Department
72540 - Training Division

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 348,780 $ 406,140 $ 414,770 $ 8,630 2.1 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 36,762 10,000 10,000 — —%
6402 Pension Contribution 61,498 63,450 68,200 4,750 7.5 %
6XXX Other Personnel Costs 162,767 159,800 179,750 19,950 12.5 %
6000 Total Personnel Services 609,808 639,390 672,720 33,330 5.2 %

7100 Office Supplies 2,827 3,000 3,000 — —%

7200 Operating Supplies 12,205 15,000 15,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies 324 1,000 500 (500) (50.0)%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — 560 120 (440) (78.6)%
744X Computer Equipment 538 — 1,500 1,500 —%
7461 Office Furniture 941 — — — —%
749X Equipment — 1,500 500 (1,000) (66.7)%
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 16,836 21,060 20,620 (440) (2.1)%

8130 Dues and Subscriptions — 150 150 — —%

8225 Fleet Lease-Purchases 20,060 42,150 46,820 4,670 11.1 %
8241 Equipment Leases 4,600 4,580 5,740 1,160 25.3 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 10,081 8,000 8,000 — —%
8429 Misc. Travel Expenditures — 100 — (100) (100.0)%
8700 Repair and Maintenance Services 1,186 2,000 2,000 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 24,135 36,830 56,540 19,710 53.5 %
8000 Total Services and Charges 60,062 93,810 119,250 25,440 27.1 %

9000 Other Financing Uses 4,357 — — — —%

Total Training Division $ 691,062 $ 754,260 $ 812,590 $ 58,330 7.7 %

Total Staffing 6 6 6 — —%

110
 100 - General Fund
Fire Department
72560 - Firefighting Division

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 15,679,494 $ 18,830,150 $ 20,560,430 $ 1,730,280 9.2 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 3,326,662 1,800,000 1,800,000 — —%
6402 Pension Contribution 3,039,759 3,068,840 3,261,180 192,340 6.3 %
6XXX Other Personnel Costs 9,127,833 7,603,700 9,517,610 1,913,910 25.2 %
6000 Total Personnel Services 31,173,747 31,302,690 35,139,220 3,836,530 12.3 %

7100 Office Supplies 9,684 5,000 5,000 — —%

7200 Operating Supplies 300,623 345,000 345,000 — —%
7211 Uniforms 288,227 345,000 345,000 — —%
7300 Repair and Maintenance Supplies 18,025 77,670 80,020 2,350 3.0 %
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 350,576 165,000 90,000 (75,000) (45.5)%
744X Computer Equipment 11,480 4,000 16,000 12,000 300.0 %
7461 Office Furniture 3,886 — — — —%
749X Equipment 76,719 91,000 71,000 (20,000) (22.0)%
7XXX Other Supplies 2 — — — —%
7000 Total Supplies 1,059,222 1,032,670 952,020 (80,650) (7.8)%

8130 Dues and Subscriptions 22,736 16,000 16,000 — —%

8225 Fleet Lease-Purchases 3,111,910 3,111,910 3,499,910 388,000 12.5 %
8241 Equipment Leases 1,201,170 1,470,280 1,511,970 41,690 2.8 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 132,792 140,000 275,400 135,400 96.7 %
8429 Misc. Travel Expenditures 606 — 200 200 —%
8700 Repair and Maintenance Services 86,604 93,000 93,000 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 2,849,316 3,064,350 2,965,280 (99,070) (3.2)%
8000 Total Services and Charges 7,405,134 7,895,540 8,361,760 466,220 5.9 %

9000 Other Financing Uses 154,092 — — — —%

Total Firefighting Division $ 39,792,195 $ 40,230,900 $ 44,453,000 $ 4,222,100 10.5 %

Total Staffing 297 297 297 — —%

111
 100 - General Fund
Fire Department
72570 - Emergency Medical Services

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 276,844 $ 278,820 $ 296,230 $ 17,410 6.2 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 8,765 9,000 9,000 — —%
6402 Pension Contribution 51,458 51,330 55,740 4,410 8.6 %
6XXX Other Personnel Costs 145,114 137,700 163,280 25,580 18.6 %
6000 Total Personnel Services 482,181 476,850 524,250 47,400 9.9 %

7100 Office Supplies 877 3,000 3,000 — —%

7200 Operating Supplies 106,600 110,000 120,000 10,000 9.1 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 107,478 113,000 123,000 10,000 8.8 %

8130 Dues and Subscriptions 788 1,000 1,000 — —%

8225 Fleet Lease-Purchases 46,410 51,930 34,780 (17,150) (33.0)%
8241 Equipment Leases 4,750 13,620 19,480 5,860 43.0 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 10,976 1,000 20,000 19,000 1900.0 %
8429 Misc. Travel Expenditures 127 — — — —%
8700 Repair and Maintenance Services 140 1,000 2,000 1,000 100.0 %
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 39,069 45,650 49,570 3,920 8.6 %
8000 Total Services and Charges 102,260 114,200 126,830 12,630 11.1 %

9000 Other Financing Uses 12,691 — — — —%

Total Emergency Medical Services $ 704,609 $ 704,050 $ 774,080 $ 70,030 9.9 %

Total Staffing 4 4 4 — —%

112
 100 - General Fund
City Recorder / Legislative
81510 - City Recorder/Legislative

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 175,311 $ 194,270 $ 200,110 $ 5,840 3.0 %
6103 Part-Time Salaries 216,001 216,080 216,080 — —%
6207 Overtime — — — — —%
6402 Pension Contribution 16,861 36,290 39,110 2,820 7.8 %
6XXX Other Personnel Costs 145,259 165,330 211,410 46,080 27.9 %
6000 Total Personnel Services 553,432 611,970 666,710 54,740 8.9 %

7100 Office Supplies 1,022 1,200 1,000 (200) (16.7)%

7200 Operating Supplies 1,012 1,200 1,200 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 1,507 12,820 4,000 (8,820) (68.8)%
744X Computer Equipment — 1,500 1,500 — —%
7461 Office Furniture 4,462 1,000 1,000 — —%
749X Equipment — 1,000 500 (500) (50.0)%
7XXX Other Supplies — — — — —%
7000 Total Supplies 8,003 18,720 9,200 (9,520) (50.9)%

8130 Dues and Subscriptions 102,717 100,400 105,400 5,000 5.0 %

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 2,030 3,810 5,300 1,490 39.1 %
8251 City-County Building Rent 59,340 61,190 65,290 4,100 6.7 %
8399 Misc. Professional Services 3,448 5,000 3,000 (2,000) (40.0)%
8429 Misc. Travel Expenditures — — 2,500 2,500 —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 298,725 384,380 334,440 (49,940) (13.0)%
8000 Total Services and Charges 466,260 554,780 515,930 (38,850) (7.0)%

9000 Other Financing Uses — — — — —%

Total City Recorder/Legislative $ 1,027,695 $ 1,185,470 $ 1,191,840 $ 6,370 0.5 %

Total Staffing 12 12 12 — —%

113
 100 - General Fund
Civil Service
81710 - Civil Service

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 414,915 $ 454,800 $ 454,260 $ (540) (0.1)%
6103 Part-Time Salaries — — — — —%
6207 Overtime 407 — — — —%
6402 Pension Contribution 36,551 37,380 35,610 (1,770) (4.7)%
6XXX Other Personnel Costs 132,726 104,930 130,650 25,720 24.5 %
6000 Total Personnel Services 584,600 597,110 620,520 23,410 3.9 %

7100 Office Supplies 3,213 4,000 3,000 (1,000) (25.0)%

7200 Operating Supplies — 1,000 1,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 315 500 350 (150) (30.0)%
744X Computer Equipment — — — — —%
7461 Office Furniture — 1,000 2,000 1,000 100.0 %
749X Equipment — 1,000 1,000 — —%
7XXX Other Supplies (1) — — — —%
7000 Total Supplies 3,527 7,500 7,350 (150) (2.0)%

8130 Dues and Subscriptions 4,068 2,000 5,000 3,000 150.0 %

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 4,040 3,730 3,480 (250) (6.7)%
8251 City-County Building Rent 130,740 135,200 144,280 9,080 6.7 %
8399 Misc. Professional Services 18,079 20,100 36,680 16,580 82.5 %
8429 Misc. Travel Expenditures — 1,160 1,160 — —%
8700 Repair and Maintenance Services — 1,500 500 (1,000) (66.7)%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 158,121 132,300 144,170 11,870 9.0 %
8000 Total Services and Charges 315,048 295,990 335,270 39,280 13.3 %

9000 Other Financing Uses — — — — —%

Total Civil Service $ 903,175 $ 900,600 $ 963,140 $ 62,540 6.9 %

Total Staffing 6 6 6 — —%

114
 100 - General Fund
Human Resources
81810 - Human Resources

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 469,529 $ 770,680 $ 803,360 $ 32,680 4.2 %
6103 Part-Time Salaries 11,625 — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution 42,431 54,170 72,990 18,820 34.7 %
6XXX Other Personnel Costs 125,249 152,260 229,330 77,070 50.6 %
6000 Total Personnel Services 648,835 977,110 1,105,680 128,570 13.2 %

7100 Office Supplies 6,280 3,500 3,500 — —%

7200 Operating Supplies 6,263 2,000 4,000 2,000 100.0 %
7211 Uniforms 1,480 2,000 2,000 — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 735 880 750 (130) (14.8)%
744X Computer Equipment 599 11,200 3,750 (7,450) (66.5)%
7461 Office Furniture — 850 850 — —%
749X Equipment 3,758 2,500 2,000 (500) (20.0)%
7XXX Other Supplies (1) — — — —%
7000 Total Supplies 19,114 22,930 16,850 (6,080) (26.5)%

8130 Dues and Subscriptions 3,865 2,000 4,000 2,000 100.0 %

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 6,330 6,610 8,000 1,390 21.0 %
8251 City-County Building Rent 45,310 47,000 50,140 3,140 6.7 %
8399 Misc. Professional Services 111,411 206,500 250,000 43,500 21.1 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — 4,000 4,000 —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 57,570 74,040 71,170 (2,870) (3.9)%
8000 Total Services and Charges 224,486 336,150 387,310 51,160 15.2 %

9000 Other Financing Uses 2,854 — — — —%

Total Human Resources $ 895,289 $ 1,336,190 $ 1,509,840 $ 173,650 13.0 %

Total Staffing 7 10 10 — —%

115
 100 - General Fund
Agency Grants
Actual Budget Proposed
Organ Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
95301 - Knoxville Area Urban League $ 50,000 $ 50,000 $ — $ (50,000) (100.0)%
95303 - Knoxville Symphony Society 51,000 51,000 51,000 — —%
95305 - East TN Historical Society 19,500 19,500 19,500 — —%
95306 - YWCA 65,000 15,000 25,000 10,000 66.7 %
95307 - Knox Heritage 10,000 10,000 10,000 — —%
95309 - Knoxville Museum of Art 71,000 75,000 75,000 — —%
95310 - Blount Mansion Association — 7,000 7,000 — —%
95313 - WDVX 23,000 23,000 23,000 — —%
95316 - Helen Ross McNabb Center 30,000 30,000 30,000 — —%
95317 - James White Fort Association 7,000 7,000 7,000 — —%
95318 - East Tennessee Community Design Center 10,000 10,000 20,000 10,000 100.0 %
95320 - Friends of the Knox County Library 7,000 7,000 7,000 — —%
95321 - Senior Citizens Home Assistance 20,000 10,000 20,000 10,000 100.0 %
95323 - Helen Ross McNabb (Capital) 215,000 — — — —%
95325 - Hola Hora Latina 12,000 12,000 12,000 — —%
95327 - YMCA (Capital) — — — — —%
95330 - Tennessee Theatre (Capital) — 133,000 — (133,000) (100.0)%
95331 - Bijou Theatre Capital — 15,000 15,000 — —%
95334 - Joy of Youth Music School 20,000 20,000 20,000 — —%
95341 - Epilepsy Foundation 2,000 2,000 2,000 — —%
95343 - Second Harvest Food Bank 10,000 — 10,000 10,000 —%
95346 - Interfaith Health Clinic 30,000 30,000 30,000 — —%
95347 - Spark (formerly ETTAC) 8,000 — 8,000 8,000 —%
95348 - Friends of Literacy 5,000 7,000 7,000 — —%
95349 - Hazen Historical Museum Foundation 7,000 7,000 7,000 — —%
95351 - Tennessee Theatre Foundation 14,000 14,000 14,000 — —%
95355 - Legal Aid of Tennessee 5,000 5,000 50,000 45,000 900.0 %
95358 - Tennessee Stage Company 2,500 2,500 2,500 — —%
95360 - Metropolitan Drug Commission 60,000 60,000 60,000 — —%
95361 - Bijou Theatre 13,000 13,000 13,000 — —%
95368 - Knoxville Opera Company 24,000 24,000 24,000 — —%
95371 - disAbility Resource Center 6,000 6,000 6,000 — —%
95373 - Samaritan Ministry - CBC 2,000 2,000 — (2,000) (100.0)%
95375 - Shora Foundation 5,000 — — — —%
95383 - Beck Cultural Center — — — — —%
95385 - Arts and Cultural Alliance 31,000 35,000 35,000 — —%
95387 - Emerald Youth Foundation 10,000 10,000 10,000 — —%
95399 - Other Community Agency Grants 543,500 800,500 1,059,500 259,000 32.4 %
Total Agency Grants 1,388,500 1,512,500 1,679,500 167,000 11.0 %

116
 100 - General Fund
Misc Organs/Transfers & Other

Actual Budget Proposed

Organ Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
91900 - City Elections $ 483,009 $ 10,000 $ 550,000 $ 540,000 5400.0 %
95100 - Metropolitan Planning Commission 1,304,900 1,489,900 2,274,900 785,000 52.7 %
95200 - Knoxville Zoological Park 1,622,040 1,678,820 1,678,820 — —%
95900 - CAC 1,096,240 1,456,240 1,456,240 — —%

Waterfront
95615 - Volunteer Landing (Waterfront) 352,922 511,410 511,410 — —%
95617 - Second Creek Greenway (Waterfront) 18,858 22,980 22,980 — —%
95618 - Downtown Cinema (Waterfront) 24,325 64,920 64,920 — —%
95619 - Riverwalk Park (Waterfront) 146,972 242,740 242,740 — —%

Transfers/Other
99100 - TRANSFERS 71,057,395 79,986,870 54,649,470 (25,337,400) (31.7)%
99150 - Other/Nondepartmental 22,137,000 23,346,650 25,495,610 2,148,960 9.2 %

117
 201 - State Street Aid
43211 - Street Lighting & 99100 Transfers

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue 6,706,017 6,600,000 6,600,000 — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 128,358 80,000 90,000 10,000 12.5 %
5900 Other Financing Sources — — — — —%
Total Revenue 6,834,374 6,680,000 6,690,000 10,000 0.1 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 1,826,654 2,000,000 2,000,000 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 1,059,087 1,213,000 1,223,000 10,000 0.8 %
8000 Total Services and Charges 2,885,741 3,213,000 3,223,000 10,000 0.3 %

9000 Other Financing Uses 3,367,000 3,467,000 3,467,000 — —%

Total Expenditures 6,252,741 6,680,000 6,690,000 10,000 0.1 %

Total Staffing — — — — —%

118
 202 - Community Improvement Fund
81510 - City Recorder/Legislative

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources 90,000 135,000 135,000 — —%
Total Revenue 90,000 135,000 135,000 — —%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 90,000 135,000 135,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 90,000 135,000 135,000 — —%

9000 Other Financing Uses — — — — —%

Total Expenditures 90,000 135,000 135,000 — —%

Total Staffing — — — — —%

119
 209 - Abandoned Vehicle Fund
33510 - Fleet Services - Administration

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 430,818 425,000 450,000 25,000 5.9 %
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 530,002 764,950 615,140 (149,810) (19.6)%
5900 Other Financing Sources 61,250 — 254,790 254,790 —%
Total Revenue 1,022,071 1,189,950 1,319,930 129,980 10.9 %

Expenditures
6102 Regular Salaries 296,850 337,770 365,680 27,910 8.3 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 37,199 20,000 20,000 — —%
6402 Pension Contribution 28,391 29,720 33,720 4,000 13.5 %
6XXX Other Personnel Costs 131,523 96,990 168,720 71,730 74.0 %
6000 Total Personnel Services 493,964 484,480 588,120 103,640 21.4 %

7100 Office Supplies — — — — —%

7200 Operating Supplies 7,710 10,000 10,000 — —%
7211 Uniforms 2,674 4,500 4,500 — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 10,384 14,500 14,500 — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases 12,630 11,870 22,970 11,100 93.5 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 438,638 600,920 595,920 (5,000) (0.8)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 365 2,090 2,090 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 71,832 76,090 96,330 20,240 26.6 %
8000 Total Services and Charges 523,465 690,970 717,310 26,340 3.8 %

9000 Other Financing Uses — — — — —%

Total Expenditures 1,027,813 1,189,950 1,319,930 129,980 10.9 %

Total Staffing 9 9 9 — —%

120
 213 - City Court
81610 - City Court & 99100 Transfers

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures 1,447,099 1,475,000 1,472,000 (3,000) (0.2)%
5600 Miscellaneous Revenue 118,806 62,000 104,640 42,640 68.8 %
5900 Other Financing Sources 73,290 47,740 280,000 232,260 486.5 %
Total Revenue 1,639,195 1,584,740 1,856,640 271,900 17.2 %

Expenditures
6102 Regular Salaries 373,764 663,940 635,900 (28,040) (4.2)%
6103 Part-Time Salaries 91,258 93,540 93,540 — —%
6207 Overtime 24,550 20,000 20,000 — —%
6402 Pension Contribution 44,778 67,120 68,040 920 1.4 %
6XXX Other Personnel Costs 272,589 239,960 234,390 (5,570) (2.3)%
6000 Total Personnel Services 806,939 1,084,560 1,051,870 (32,690) (3.0)%

7100 Office Supplies 3,806 5,000 11,000 6,000 120.0 %

7200 Operating Supplies 312 800 1,200 400 50.0 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance 72,327 75,940 80,000 4,060 5.3 %
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 2,432 1,000 1,000 — —%
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 78,878 82,740 93,200 10,460 12.6 %

8130 Dues and Subscriptions 979 2,600 2,000 (600) (23.1)%

8241 Equipment Leases 6,120 8,840 9,360 520 5.9 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 12,582 11,600 17,600 6,000 51.7 %
8429 Misc. Travel Expenditures — 2,000 2,000 — —%
8700 Repair and Maintenance Services — 150 150 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 315,323 392,250 400,460 8,210 2.1 %
8000 Total Services and Charges 335,004 417,440 431,570 14,130 3.4 %

9000 Other Financing Uses — — 280,000 280,000 —%

Total Expenditures 1,220,820 1,584,740 1,856,640 271,900 17.2 %

Total Staffing 15 15 14 (1) (6.7)%

121
 216 - City Inspections
43730 - Plans Review and Inspections & 99100 Transfers

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits 6,068,905 3,743,290 4,578,390 835,100 22.3 %
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 157,195 3,870 100,390 96,520 2494.1 %
5900 Other Financing Sources — 724,970 — (724,970) (100.0)%
Total Revenue 6,226,099 4,472,130 4,678,780 206,650 4.6 %

Expenditures
6102 Regular Salaries 1,850,044 2,360,200 2,440,840 80,640 3.4 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 29,938 — — — —%
6402 Pension Contribution 175,276 206,220 227,490 21,270 10.3 %
6XXX Other Personnel Costs 724,863 651,860 795,240 143,380 22.0 %
6000 Total Personnel Services 2,780,121 3,218,280 3,463,570 245,290 7.6 %

7100 Office Supplies 6,213 6,000 6,000 — —%

7200 Operating Supplies 11,797 45,000 24,000 (21,000) (46.7)%
7211 Uniforms 10,280 12,500 13,200 700 5.6 %
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance 108,943 125,000 115,000 (10,000) (8.0)%
744X Computer Equipment 942 2,000 2,000 — —%
7461 Office Furniture 995 — 5,000 5,000 —%
749X Equipment — — — — —%
7XXX Other Supplies (1) — — — —%
7000 Total Supplies 139,169 190,500 165,200 (25,300) (13.3)%

8130 Dues and Subscriptions 1,411 7,000 5,000 (2,000) (28.6)%

8241 Equipment Leases 27,450 19,430 23,920 4,490 23.1 %
8251 City-County Building Rent 321,160 324,470 346,190 21,720 6.7 %
8399 Misc. Professional Services 542 250,210 5,000 (245,210) (98.0)%
8429 Misc. Travel Expenditures 133 — 300 300 —%
8700 Repair and Maintenance Services — 11,000 10,000 (1,000) (9.1)%
8950 Grants — — — — —%
8XXX Other Services and Charges 364,222 451,240 459,600 8,360 1.9 %
8000 Total Services and Charges 714,918 1,063,350 850,010 (213,340) (20.1)%

9000 Other Financing Uses — — 200,000 200,000 —%

Total Expenditures 3,634,208 4,472,130 4,678,780 206,650 4.6 %

Total Staffing 34 38 38 — —%

122
 220 - Stormwater

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits 422,150 500,000 482,000 (18,000) (3.6)%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 146,497 85,070 84,490 (580) (0.7)%
5900 Other Financing Sources 3,772,800 3,790,850 3,745,050 (45,800) (1.2)%
Total Revenue 4,341,447 4,375,920 4,311,540 (64,380) (1.5)%

Expenditures
6000 Personnel Services 3,055,163 3,595,780 3,648,440 52,660 1.5 %
7000 Supplies 46,184 57,610 50,100 (7,510) (13.0)%
8000 Services & Other Charges 624,660 722,530 613,000 (109,530) (15.2)%
9000 Other Financing Uses 9,273 — — — —%
Total Expenditures 3,735,281 4,375,920 4,311,540 (64,380) (1.5)%

FY 26 Revenue Breakout

Licenses and Permits, 11.2%

Miscellaneous Revenue, 1.9%

Other Financing Sources, 86.9%

123
 220 - Stormwater
43124 - Construction

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries 202,802 365,070 199,470 (165,600) (45.4)%
6103 Part-Time Salaries — — — — —%
6207 Overtime 20,530 — — — —%
6402 Pension Contribution 18,652 23,520 16,560 (6,960) (29.6)%
6XXX Other Personnel Costs 165,664 118,310 91,880 (26,430) (22.3)%
6000 Total Personnel Services 407,648 506,900 307,910 (198,990) (39.3)%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 61,460 72,190 78,320 6,130 8.5 %
8000 Total Services and Charges 61,460 72,190 78,320 6,130 8.5 %

9000 Other Financing Uses — — — — —%

Total Expenditures 469,108 579,090 386,230 (192,860) (33.3)%

Total Staffing 7 6 4 (2) (33.3)%

124
 220 - Stormwater
43361 - Stormwater Engineering

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries 777,968 883,100 922,880 39,780 4.5 %
6103 Part-Time Salaries 1,915 — — — —%
6207 Overtime 710 1,000 1,000 — —%
6402 Pension Contribution 63,217 64,900 80,280 15,380 23.7 %
6XXX Other Personnel Costs 338,424 231,880 293,740 61,860 26.7 %
6000 Total Personnel Services 1,182,234 1,180,880 1,297,900 117,020 9.9 %

7100 Office Supplies 1,130 3,000 2,500 (500) (16.7)%

7200 Operating Supplies 10,760 6,100 11,000 4,900 80.3 %
7211 Uniforms 2,785 3,700 4,500 800 21.6 %
7300 Repair and Maintenance Supplies 1,674 5,000 4,800 (200) (4.0)%
741X Computer Maintenance 710 5,810 1,000 (4,810) (82.8)%
744X Computer Equipment 1,618 1,500 500 (1,000) (66.7)%
7461 Office Furniture — 500 500 — —%
749X Equipment 6,680 8,000 7,000 (1,000) (12.5)%
7XXX Other Supplies — — — — —%
7000 Total Supplies 25,357 33,610 31,800 (1,810) (5.4)%

8130 Dues and Subscriptions 5,984 5,000 8,000 3,000 60.0 %

8241 Equipment Leases 29,810 28,770 34,650 5,880 20.4 %
8251 City-County Building Rent 46,030 44,800 47,800 3,000 6.7 %
8399 Misc. Professional Services 88,196 45,000 45,000 — —%
8429 Misc. Travel Expenditures — — 500 500 —%
8700 Repair and Maintenance Services 622 5,500 1,600 (3,900) (70.9)%
8950 Grants — — — — —%
8XXX Other Services and Charges 204,612 260,390 354,940 94,550 36.3 %
8000 Total Services and Charges 375,254 389,460 492,490 103,030 26.5 %

9000 Other Financing Uses 1,067 — — — —%

Total Expenditures 1,583,913 1,603,950 1,822,190 218,240 13.6 %

Total Staffing 15 12 12 — —%

125
 220 - Stormwater
43363 - Development Services Engineering

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries 1,003,438 1,407,920 1,430,680 22,760 1.6 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 2,284 4,000 4,000 — —%
6402 Pension Contribution 94,298 120,290 128,030 7,740 6.4 %
6XXX Other Personnel Costs 365,261 375,790 479,920 104,130 27.7 %
6000 Total Personnel Services 1,465,281 1,908,000 2,042,630 134,630 7.1 %

7100 Office Supplies 4,336 4,000 600 (3,400) (85.0)%

7200 Operating Supplies 2,927 6,000 4,000 (2,000) (33.3)%
7211 Uniforms 3,647 5,000 5,400 400 8.0 %
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance 5,250 2,500 5,800 3,300 132.0 %
744X Computer Equipment 4,083 4,000 1,000 (3,000) (75.0)%
7461 Office Furniture 120 500 500 — —%
749X Equipment 466 2,000 1,000 (1,000) (50.0)%
7XXX Other Supplies (2) — — — —%
7000 Total Supplies 20,827 24,000 18,300 (5,700) (23.8)%

8130 Dues and Subscriptions 2,610 7,000 4,000 (3,000) (42.9)%

8241 Equipment Leases 10,850 14,730 9,040 (5,690) (38.6)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 144,394 175,000 5,000 (170,000) (97.1)%
8429 Misc. Travel Expenditures — 2,500 500 (2,000) (80.0)%
8700 Repair and Maintenance Services — 1,000 1,000 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 30,092 60,650 22,650 (38,000) (62.7)%
8000 Total Services and Charges 187,946 260,880 42,190 (218,690) (83.8)%

9000 Other Financing Uses 8,206 — — — —%

Total Expenditures 1,682,259 2,192,880 2,103,120 (89,760) (4.1)%

Total Staffing 17 22 22 — —%

126
 230 - Solid Waste

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue 98,452 80,000 80,000 — —%
5400 Charges for Services 2,486,258 2,620,000 2,620,000 — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 418,189 269,920 364,640 94,720 35.1 %
5900 Other Financing Sources 10,634,980 9,740,350 9,940,560 200,210 2.1 %
Total Revenue 13,637,880 12,710,270 13,005,200 294,930 2.3 %

Expenditures
6000 Personnel Services 814,059 911,860 862,440 (49,420) (5.4)%
7000 Supplies 80,886 283,760 182,940 (100,820) (35.5)%
8000 Services & Other Charges 10,490,851 11,514,650 11,959,820 445,170 3.9 %
9000 Other Financing Uses 155,459 — — — —%
Total Expenditures 11,541,255 12,710,270 13,005,200 294,930 2.3 %

FY 26 Revenue Breakout
Intergovernmental Revenue, 0.6%

Charges for Services, 20.2%

Miscellaneous Revenue, 2.8%

Other Financing Sources, 76.4%

127
 230 - Solid Waste
43420 - Solid Waste Collection

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies 50 1,000 1,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies 21,325 200,000 100,000 (100,000) (50.0)%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 21,375 201,000 101,000 (100,000) (49.8)%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases 290,670 350,170 355,810 5,640 1.6 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 4,198,422 4,000,000 4,300,000 300,000 7.5 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 3,718 4,000 4,000 — —%
8000 Total Services and Charges 4,492,810 4,354,170 4,659,810 305,640 7.0 %

9000 Other Financing Uses 155,459 — — — —%

Total Expenditures 4,669,644 4,555,170 4,760,810 205,640 4.5 %

Total Staffing — — — — —%

128
 230 - Solid Waste
43430 - Recycling and Composting

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — 6,000 5,000 (1,000) (16.7)%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — 6,000 5,000 (1,000) (16.7)%

8130 Dues and Subscriptions 30 300 300 — —%

8241 Equipment Leases 52,510 80,400 86,370 5,970 7.4 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 749,527 750,000 775,000 25,000 3.3 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — 25,000 50,000 25,000 100.0 %
8XXX Other Services and Charges 120,256 155,000 157,500 2,500 1.6 %
8000 Total Services and Charges 922,323 1,010,700 1,069,170 58,470 5.8 %

9000 Other Financing Uses — — — — —%

Total Expenditures 922,323 1,016,700 1,074,170 57,470 5.7 %

Total Staffing — — — — —%

129
 230 - Solid Waste
43431 - Curbside Recycling

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 2,017,248 2,406,200 2,507,000 100,800 4.2 %
8000 Total Services and Charges 2,017,248 2,406,200 2,507,000 100,800 4.2 %

9000 Other Financing Uses — — — — —%

Total Expenditures 2,017,248 2,406,200 2,507,000 100,800 4.2 %

Total Staffing — — — — —%

130
 230 - Solid Waste
43440 - Transfer Station

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries 444,960 615,930 542,560 (73,370) (11.9)%
6103 Part-Time Salaries — — — — —%
6207 Overtime 75,660 15,110 15,110 — —%
6402 Pension Contribution 25,422 34,810 39,310 4,500 12.9 %
6XXX Other Personnel Costs 268,016 246,010 265,460 19,450 7.9 %
6000 Total Personnel Services 814,059 911,860 862,440 (49,420) (5.4)%

7100 Office Supplies 2,918 5,000 5,000 — —%

7200 Operating Supplies 14,240 17,000 17,000 — —%
7211 Uniforms 11,000 15,000 15,000 — —%
7300 Repair and Maintenance Supplies 2,738 5,000 4,960 (40) (0.8)%
741X Computer Maintenance 1,200 1,560 1,680 120 7.7 %
744X Computer Equipment — — 100 100 —%
7461 Office Furniture — 1,000 1,000 — —%
749X Equipment 163 200 200 — —%
7XXX Other Supplies 27,252 32,000 32,000 — —%
7000 Total Supplies 59,511 76,760 76,940 180 0.2 %

8130 Dues and Subscriptions 3,175 3,800 4,000 200 5.3 %

8241 Equipment Leases 7,440 6,410 7,290 880 13.7 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 35,986 55,000 55,000 — —%
8429 Misc. Travel Expenditures — 1,500 1,500 — —%
8700 Repair and Maintenance Services — 100,000 100,000 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 809,237 1,075,870 1,005,050 (70,820) (6.6)%
8000 Total Services and Charges 855,838 1,242,580 1,172,840 (69,740) (5.6)%

9000 Other Financing Uses — — — — —%

Total Expenditures 1,729,408 2,231,200 2,112,220 (118,980) (5.3)%

Total Staffing 13 13 11 (2) (15.4)%

131
 230 - Solid Waste
43450 - Landfill

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 2,202,632 2,501,000 2,551,000 50,000 2.0 %
8000 Total Services and Charges 2,202,632 2,501,000 2,551,000 50,000 2.0 %

9000 Other Financing Uses — — — — —%

Total Expenditures 2,202,632 2,501,000 2,551,000 50,000 2.0 %

Total Staffing — — — — —%

132
 264 - Home Grant

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue 896,524 1,250,000 932,000 (318,000) (25.4)%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 395,785 500,000 500,000 — —%
5900 Other Financing Sources — — — — —%
Total Revenue 1,292,310 1,750,000 1,432,000 (318,000) (18.2)%

Expenditures
6000 Personnel Services 191,310 332,480 359,700 27,220 8.2 %
7000 Supplies 2,414 — 2,500 2,500 —%
8000 Services & Other Charges 1,098,585 1,417,520 1,069,800 (347,720) (24.5)%
9000 Other Financing Uses — — — — —%
Total Expenditures 1,292,310 1,750,000 1,432,000 (318,000) (18.2)%

FY 26 Revenue Breakout

Miscellaneous Revenue, 34.9%

Intergovernmental
Revenue, 65.1%

133
 264 - Home Grant
23760 - Housing Administration

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 102,673 $ 231,310 $ 235,680 $ 4,370 1.9 %
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution 15,059 20,380 22,070 1,690 8.3 %
6XXX Other Personnel Costs 73,355 80,790 101,950 21,160 26.2 %
6000 Total Personnel Services 191,088 332,480 359,700 27,220 8.2 %

7100 Office Supplies 214 — 2,000 2,000 —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — 500 500 —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 214 — 2,500 2,500 —%

8130 Dues and Subscriptions 64 — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services (141) 6,840 6,840 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 10,013 7,960 6,670 (1,290) (16.2)%
8000 Total Services and Charges 9,936 14,800 13,510 (1,290) (8.7)%

9000 Other Financing Uses — — — — —%

Total Expenditures 201,238 347,280 375,710 28,430 8.2 %

Total Staffing 4 4 4 — —%

134
 264 - Home Grant
23761 - Housing Projects

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 1,402,720 1,056,290 (346,430) (24.7)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 1,088,649 — — — —%
8000 Total Services and Charges 1,088,649 1,402,720 1,056,290 (346,430) (24.7)%

9000 Other Financing Uses — — — — —%

Total Expenditures 1,088,649 1,402,720 1,056,290 (346,430) (24.7)%

Total Staffing — — — — —%

135
 269 - Emergency Shelter Grant
23741 - Projects

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue 164,211 987,560 146,300 (841,260) (85.2)%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources — — — — —%
Total Revenue 164,211 987,560 146,300 (841,260) (85.2)%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 125,099 987,560 146,300 (841,260) (85.2)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants 14,000 — — — —%
8XXX Other Services and Charges (1) — — — —%
8000 Total Services and Charges 139,098 987,560 146,300 (841,260) (85.2)%

9000 Other Financing Uses — — — — —%

Total Expenditures 139,098 987,560 146,300 (841,260) (85.2)%

Total Staffing — — — — —%

136
 290 - Community Development

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue 1,896,890 1,974,510 1,624,340 (350,170) (17.7)%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 134,878 100,000 100,000 — —%
5900 Other Financing Sources — — — — —%
Total Revenue 2,031,768 2,074,510 1,724,340 (350,170) (16.9)%

Expenditures
6000 Personnel Services 493,126 783,700 878,200 94,500 12.1 %
7000 Supplies 10,832 12,420 10,140 (2,280) (18.4)%
8000 Services & Other Charges 1,496,810 1,278,390 836,000 (442,390) (34.6)%
9000 Other Financing Uses 31,000 — — — —%
Total Expenditures 2,031,768 2,074,510 1,724,340 (350,170) (16.9)%

FY 26 Revenue Breakout

Miscellaneous Revenue, 5.8%

Intergovernmental
Revenue, 94.2%

137
 290 - Community Development
23740 - Grants Administration

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 123,806 $ 318,090 $ 333,530 $ 15,440 4.9 %
6103 Part-Time Salaries 475 10,720 10,720 — —%
6207 Overtime 21 — — — —%
6402 Pension Contribution 21,801 22,310 25,020 2,710 12.1 %
6XXX Other Personnel Costs 121,469 92,230 129,890 37,660 40.8 %
6000 Total Personnel Services 267,572 443,350 499,160 55,810 12.6 %

7100 Office Supplies 455 2,000 2,000 — —%

7200 Operating Supplies — 1,440 1,440 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — 200 200 — —%
741X Computer Maintenance — 3,680 — (3,680) (100.0)%
744X Computer Equipment 8,019 — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 8,474 7,320 3,640 (3,680) (50.3)%

8130 Dues and Subscriptions 1,250 600 2,000 1,400 233.3 %

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 111,390 3,920 8,000 4,080 104.1 %
8429 Misc. Travel Expenditures — 100 100 — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 18,019 21,100 16,090 (5,010) (23.7)%
8000 Total Services and Charges 130,659 25,720 26,190 470 1.8 %

9000 Other Financing Uses 31,000 — — — —%

Total Expenditures 437,706 476,390 528,990 52,600 11.0 %

Total Staffing 5 5 5 — —%

138
 290 - Community Development
23741 - Projects

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 1,186,518 920,170 595,380 (324,790) (35.3)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants 65,284 — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 1,251,802 920,170 595,380 (324,790) (35.3)%

9000 Other Financing Uses — — — — —%

Total Expenditures 1,251,802 920,170 595,380 (324,790) (35.3)%

Total Staffing — — — — —%

139
 290 - Community Development
23760 - Housing Administration

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 104,046 $ 241,880 $ 249,990 $ 8,110 3.4 %
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution 14,849 20,980 22,880 1,900 9.1 %
6XXX Other Personnel Costs 62,045 77,490 106,170 28,680 37.0 %
6000 Total Personnel Services 180,940 340,350 379,040 38,690 11.4 %

7100 Office Supplies 715 2,400 2,400 — —%

7200 Operating Supplies 11 2,500 2,500 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — 100 100 — —%
741X Computer Maintenance — 100 1,500 1,400 1400.0 %
744X Computer Equipment 1,631 — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 2,358 5,100 6,500 1,400 27.5 %

8130 Dues and Subscriptions 1,736 2,000 2,000 — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 90 3,960 3,500 (460) (11.6)%
8429 Misc. Travel Expenditures — 8,450 2,500 (5,950) (70.4)%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 43,086 57,390 56,430 (960) (1.7)%
8000 Total Services and Charges 44,912 71,800 64,430 (7,370) (10.3)%

9000 Other Financing Uses — — — — —%

Total Expenditures 228,210 417,250 449,970 32,720 7.8 %

Total Staffing 4 4 4 — —%

140
 290 - Community Development
23761 - Housing Projects

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 1,020 260,700 150,000 (110,700) (42.5)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 22,954 — — — —%
8000 Total Services and Charges 23,974 260,700 150,000 (110,700) (42.5)%

9000 Other Financing Uses — — — — —%

Total Expenditures 23,974 260,700 150,000 (110,700) (42.5)%

Total Staffing — — — — —%

141
 305 - General Obligation Debt Fund

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ 12,205,150 $ 12,003,780 $ 12,188,110 $ 184,330 1.5 %
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 3,002,064 1,750,000 1,750,000 — —%
5900 Other Financing Sources 1,905,360 2,856,050 8,476,840 5,620,790 196.8 %
Total Revenue 17,112,574 16,609,830 22,414,950 5,805,120 34.9 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — — — —%

9000 Other Financing Uses 22,465,410 16,609,830 22,414,950 5,805,120 34.9 %

Total Expenditures 22,465,410 16,609,830 22,414,950 5,805,120 34.9 %

Total Staffing — — — — —%

142
 306 - Tax Increment

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources 3,956,805 3,600,200 3,858,200 258,000 7.2 %
Total Revenue 3,956,805 3,600,200 3,858,200 258,000 7.2 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — — — —%

9000 Other Financing Uses 3,956,805 3,600,200 3,858,200 258,000 7.2 %

Total Expenditures 3,956,805 3,600,200 3,858,200 258,000 7.2 %

Total Staffing — — — — —%

143
 401 - Capital Projects Fund

Actual Budget Proposed

Account Account Description FY2021/22 FY2022/23 FY2023/24 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue 1,736,696 — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 7,294,818 1,530,000 1,526,000 (4,000) (0.3)%
5900 Other Financing Sources 31,165,387 38,010,200 34,415,530 (3,594,670) (9.5)%
Total Revenue 40,196,901 39,540,200 35,941,530 (3,598,670) (9.1)%

Expenditures
6000 Personnel Services — — — — —%
7000 Supplies 2,296,277 3,060,000 3,542,000 482,000 15.8 %
8000 Services & Other Charges 35,936,107 36,480,200 31,693,030 (4,787,170) (13.1)%
9000 Other Financing Uses 1,004,816 — 706,500 706,500 —%
Total Expenditures 39,237,200 39,540,200 35,941,530 (3,598,670) (9.1)%

FY 26 Revenue Breakout

Miscellaneous Revenue, 4.2%

Other Financing Sources, 95.8%

144
 401 - Capital Projects Fund

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

11120 - Urban Design & Development

8399 Misc. Professional Services 574,048 50,000 — (50,000) (100.0)%

11121 - Policy and Development

7499 Misc. Operating Equipment — 80,000 — (80,000) (100.0)%
8399 Misc. Professional Services — 250,000 250,000 — —%

11140 - Office of Special Events

7420 Computer Software — — 50,000 50,000 —%
7499 Misc. Operating Equipment — 21,000 — (21,000) (100.0)%
8399 Misc. Professional Services — — 29,960 29,960 —%

11170 - Office of Sustainability

7499 Misc. Operating Equipment — 100,000 500,000 400,000 400.0 %

21210 - Finance - Administration

7420 Computer Software — — 125,000 125,000 —%
8399 Misc. Professional Services 417,770 653,200 479,070 (174,130) (26.7)%

21410 - InfoTech - Administration

8399 Misc. Professional Services 11,919 250,000 2,500,000 2,250,000 900.0 %

23710 - Housing and Neighborhood Development -

Administration
8399 Misc. Professional Services 3,807,249 5,950,000 6,050,000 100,000 1.7 %

33510 - Fleet Services - Administration

7499 Misc. Operating Equipment — 668,000 500,000 (168,000) (25.1)%
8399 Misc. Professional Services 222,230 115,000 — (115,000) (100.0)%

43110 - Public Service - Administration

7499 Misc. Operating Equipment 94,468 — 180,000 180,000 —%
8399 Misc. Professional Services 891,965 2,950,000 1,825,000 (1,125,000) (38.1)%

43310 - Engineering - Administration

7499 Misc. Operating Equipment 285,717 50,000 555,000 505,000 1010.0 %
8399 Misc. Professional Services 19,656,060 19,579,000 17,034,000 (2,545,000) (13.0)%

44310 - Parks and Recreation - Administration

7499 Misc. Operating Equipment 2,087 2,100,000 950,000 (1,150,000) (54.8)%
8399 Misc. Professional Services 6,129,703 3,000,000 2,200,000 (800,000) (26.7)%

43730 - Plans Review and Inspections

8399 Misc. Professional Services 131,330 — 200,000 200,000 —%

145
 Actual Budget Proposed
Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

62310 - Police - Administration

7499 Misc. Operating Equipment 314,496 — 350,000 350,000 —%
8399 Misc. Professional Services 2,521,955 — 125,000 125,000 —%

62710 - Emergency Management

7499 Misc. Operating Equipment 381,084 41,000 52,000 11,000 26.8 %

72510 - Fire - Administration

7410 Computer Equipment — — — — —%
7499 Misc. Operating Equipment 104,971 — — — —%
8399 Misc. Professional Services 24,338 3,000,000 — (3,000,000) (100.0)%

81610 - City Court

7420 Computer Software — — 250,000 250,000 —%
7499 Misc. Operating Equipment — — 30,000 30,000 —%

95200 - Knoxville Zoological Park

8399 Misc. Professional Services 350,000 683,000 1,000,000 317,000 46.4 %

99100 - TRANSFERS
9941 Transfer to KCC — — 706,500 706,500 —%

Total Expenditures 39,237,200 39,540,200 35,941,530 (3,598,670) (9.1)%

146
 503 - Public Assembly Facilities

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 60,532 75,000 15,000 (60,000) (80.0)%
5900 Other Financing Sources 1,840,315 2,965,750 3,029,120 63,370 2.1 %
Total Revenue 1,900,847 3,040,750 3,044,120 3,370 0.1 %

Expenditures
6000 Personnel Services — — — — —%
7000 Supplies — — — — —%
8000 Services & Other Charges 1,990,626 2,209,750 2,213,120 3,370 0.2 %
9000 Other Financing Uses 607 831,000 831,000 — —%
Total Expenditures 1,991,233 3,040,750 3,044,120 3,370 0.1 %

FY 26 Revenue Breakout

Miscellaneous Revenue, 0.5%

Other Financing Sources, 99.5%

147
 503 - Public Assembly Facilities
85720 - Civic Coliseum

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases 42,630 40,630 41,750 1,120 2.8 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 4,018 4,100 4,230 130 3.2 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 239,848 250,000 270,000 20,000 8.0 %
8950 Grants — — — — —%
8XXX Other Services and Charges 1,216,642 1,287,250 1,412,450 125,200 9.7 %
8000 Total Services and Charges 1,503,138 1,581,980 1,728,430 146,450 9.3 %

9000 Other Financing Uses 607 831,000 831,000 — —%

Total Expenditures 1,503,745 2,412,980 2,559,430 146,450 6.1 %

Total Staffing — — — — —%

148
 503 - Public Assembly Facilities
85740 - Chilhowee Park

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases 2,810 1,970 6,200 4,230 214.7 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 5,000 5,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 100,000 100,000 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 484,678 520,800 373,490 (147,310) (28.3)%
8000 Total Services and Charges 487,488 627,770 484,690 (143,080) (22.8)%

9000 Other Financing Uses — — — — —%

Total Expenditures 487,488 627,770 484,690 (143,080) (22.8)%

Total Staffing — — — — —%

149
 504 - Metro Parking

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 2,724,035 2,782,700 2,858,320 75,620 2.7 %
5500 Fines and Forfeitures 250,203 400,000 450,000 50,000 12.5 %
5600 Miscellaneous Revenue 1,562,858 1,432,460 1,734,090 301,630 21.1 %
5900 Other Financing Sources 178,413 1,277,100 1,573,260 296,160 23.2 %
Total Revenue 4,715,508 5,892,260 6,615,670 723,410 12.3 %

Expenditures
6000 Personnel Services 330,487 300,880 338,490 37,610 12.5 %
7000 Supplies 45,495 50,800 50,800 — —%
8000 Services & Other Charges 4,314,113 5,540,580 6,226,380 685,800 12.4 %
9000 Other Financing Uses — — — — —%
Total Expenditures 4,690,094 5,892,260 6,615,670 723,410 12.3 %

FY 26 Revenue Breakout

Other Financing Sources, 23.8%

Charges for Services, 43.2%

Miscellaneous Revenue, 26.2%

Fines and Forfeitures, 6.8%

150
 504 - Metro Parking
33370 - State Street Parking Garage

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 507,186 564,510 686,330 121,820 21.6 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 131,250 131,250 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 868,275 928,710 960,360 31,650 3.4 %
8000 Total Services and Charges 1,375,461 1,624,470 1,777,940 153,470 9.4 %

9000 Other Financing Uses — — — — —%

Total Expenditures 1,375,461 1,624,470 1,777,940 153,470 9.4 %

Total Staffing — — — — —%

151
 504 - Metro Parking
33380 - Main Avenue Parking Garage

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 274,420 345,520 431,020 85,500 24.7 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 58,194 175,000 175,000 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 51,044 62,000 71,870 9,870 15.9 %
8000 Total Services and Charges 383,658 582,520 677,890 95,370 16.4 %

9000 Other Financing Uses — — — — —%

Total Expenditures 383,658 582,520 677,890 95,370 16.4 %

Total Staffing — — — — —%

152
 504 - Metro Parking
33381 - TDOT Parking Lots

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — 461,300 461,300 —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — 43,340 43,340 —%
8000 Total Services and Charges — — 504,640 504,640 —%

9000 Other Financing Uses — — — — —%

Total Expenditures — — 504,640 504,640 —%

Total Staffing — — — — —%

153
 504 - Metro Parking
33390 - Market Square Parking Garage

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 546,771 642,770 640,070 (2,700) (0.4)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 218,750 218,750 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 533,767 559,910 531,290 (28,620) (5.1)%
8000 Total Services and Charges 1,080,538 1,421,430 1,390,110 (31,320) (2.2)%

9000 Other Financing Uses — — — — —%

Total Expenditures 1,080,538 1,421,430 1,390,110 (31,320) (2.2)%

Total Staffing — — — — —%

154
 504 - Metro Parking
33393 - City Parking Lots

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 37,465 36,320 41,300 4,980 13.7 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 43,780 43,780 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 2,825 3,210 3,780 570 17.8 %
8000 Total Services and Charges 40,290 83,310 88,860 5,550 6.7 %

9000 Other Financing Uses — — — — —%

Total Expenditures 40,290 83,310 88,860 5,550 6.7 %

Total Staffing — — — — —%

155
 504 - Metro Parking
33394 - On-Street Parking - PBA

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 171,424 $ 203,360 $ 216,830 $ 13,470 6.6 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 39,696 — — — —%
6402 Pension Contribution 16,203 17,150 19,110 1,960 11.4 %
6XXX Other Personnel Costs 103,164 80,370 102,550 22,180 27.6 %
6000 Total Personnel Services 330,487 300,880 338,490 37,610 12.5 %

7100 Office Supplies — — — — —%

7200 Operating Supplies 44,407 45,000 45,000 — —%
7211 Uniforms 950 5,000 5,000 — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment 137 800 800 — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 45,495 50,800 50,800 — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases 1,020 1,020 360 (660) (64.7)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 436,066 606,910 621,760 14,850 2.4 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 135,642 15,000 15,000 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 406,434 464,050 493,180 29,130 6.3 %
8000 Total Services and Charges 979,162 1,086,980 1,130,300 43,320 4.0 %

9000 Other Financing Uses — — — — —%

Total Expenditures 1,355,144 1,438,660 1,519,590 80,930 5.6 %

Total Staffing 4 4 4 — —%

156
 504 - Metro Parking
33396 - Cumberland Avenue Parking Enforcement - PBA

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 88,450 160,430 191,340 30,910 19.3 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 11,598 14,690 18,170 3,480 23.7 %
8000 Total Services and Charges 100,048 175,120 209,510 34,390 19.6 %

9000 Other Financing Uses — — — — —%

Total Expenditures 100,048 175,120 209,510 34,390 19.6 %

Total Staffing — — — — —%

157
 504 - Metro Parking
33397 - Riverwalk Parking Garage

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 190,187 240,390 207,840 (32,550) (13.5)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 131,250 131,250 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 103,392 109,740 108,040 (1,700) (1.5)%
8000 Total Services and Charges 293,579 481,380 447,130 (34,250) (7.1)%

9000 Other Financing Uses — — — — —%

Total Expenditures 293,579 481,380 447,130 (34,250) (7.1)%

Total Staffing — — — — —%

158
 506 - Knoxville Convention Center

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ 8,000,000 $ 8,000,000 —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources — — (7,160,000) (7,160,000) —%
Total Revenue — — 840,000 840,000 —%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — — — —%

9000 Other Financing Uses — — 840,000 840,000 —%

Total Expenditures — — 840,000 840,000 —%

Total Staffing — — — — —%

159
 508 - City Golf Courses

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 60,733 20,000 55,000 35,000 175.0 %
5900 Other Financing Sources 387,970 269,740 819,060 549,320 203.6 %
Total Revenue 448,704 289,740 874,060 584,320 201.7 %

Expenditures
6000 Personnel Services — — — — —%
7000 Supplies 13,515 — — — —%
8000 Services & Other Charges 244,357 289,740 874,060 584,320 201.7 %
9000 Other Financing Uses (77,115) — — — —%
Total Expenditures 180,757 289,740 874,060 584,320 201.7 %

FY 26 Revenue Breakout

Miscellaneous Revenue, 6.3%

Other Financing Sources, 93.7%

160
 508 - City Golf Courses
44341 - Whittle Springs Golf Course

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 82,867 85,400 109,000 23,600 27.6 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — 200,000 200,000 —%
8950 Grants — — — — —%
8XXX Other Services and Charges 38,966 58,730 141,850 83,120 141.5 %
8000 Total Services and Charges 121,833 144,130 450,850 306,720 212.8 %

9000 Other Financing Uses (25,549) — — — —%

Total Expenditures 96,284 144,130 450,850 306,720 212.8 %

Total Staffing — — — — —%

161
 508 - City Golf Courses
44342 - Knoxville Municipal Golf Course

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 13,515 — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 13,515 — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 97,342 100,210 109,000 8,790 8.8 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — 200,000 200,000 —%
8950 Grants — — — — —%
8XXX Other Services and Charges 25,182 45,400 114,210 68,810 151.6 %
8000 Total Services and Charges 122,524 145,610 423,210 277,600 190.6 %

9000 Other Financing Uses (51,567) — — — —%

Total Expenditures 84,473 145,610 423,210 277,600 190.6 %

Total Staffing — — — — —%

162
 631 - Affordable Housing Trust Fund
23710 - Housing and Neighborhood Development - Administration

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources 7,472,960 8,072,720 5,972,720 (2,100,000) (26.0)%
Total Revenue 7,472,960 8,072,720 5,972,720 (2,100,000) (26.0)%

Expenditures
6102 Regular Salaries 59,458 48,000 48,000 — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — 4,240 4,240 — —%
6XXX Other Personnel Costs — 15,720 15,720 — —%
6000 Total Personnel Services 59,458 67,960 67,960 — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — 4,760 4,760 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — 4,760 4,760 — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 200,000 200,000 200,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 200,000 200,000 200,000 — —%

9000 Other Financing Uses 7,200,000 7,800,000 5,700,000 (2,100,000) (26.9)%

Total Expenditures 7,459,458 8,072,720 5,972,720 (2,100,000) (26.0)%

Total Staffing 1 — — — —%

163
 702 - Fleet Services

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 16,082 — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 2,341 — 490 490 —%
5900 Other Financing Sources 10,101,368 12,237,180 12,698,230 461,050 3.8 %
Total Revenue 10,119,790 12,237,180 12,698,720 461,540 3.8 %

Expenditures
6000 Personnel Services 3,764,594 3,548,290 3,860,700 312,410 8.8 %
7000 Supplies 4,716,167 6,238,340 6,156,770 (81,570) (1.3)%
8000 Services & Other Charges 1,912,969 2,450,550 2,681,250 230,700 9.4 %
9000 Other Financing Uses 641 — — — —%
Total Expenditures 10,394,371 12,237,180 12,698,720 461,540 3.8 %

FY 26 Revenue Breakout

Miscellaneous Revenue, 0.0%

Other Financing
Sources, 100.0%

164
 702 - Fleet Services
33510 - Fleet Services - Administration

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 407,368 $ 453,840 $ 566,670 $ 112,830 24.9 %
6103 Part-Time Salaries 114 — — — —%
6207 Overtime 3,866 2,000 2,000 — —%
6402 Pension Contribution 36,785 37,870 48,830 10,960 28.9 %
6XXX Other Personnel Costs 544,329 144,690 216,010 71,320 49.3 %
6000 Total Personnel Services 992,461 638,400 833,510 195,110 30.6 %

7100 Office Supplies — — — — —%

7200 Operating Supplies 7,746 7,000 7,500 500 7.1 %
7211 Uniforms 628 — 1,000 1,000 —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance 125,955 162,870 180,000 17,130 10.5 %
744X Computer Equipment — — 1,000 1,000 —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 134,329 169,870 189,500 19,630 11.6 %

8130 Dues and Subscriptions 8,484 5,000 9,000 4,000 80.0 %

8241 Equipment Leases 59,920 60,550 60,970 420 0.7 %
8251 City-County Building Rent 60,920 111,740 119,220 7,480 6.7 %
8399 Misc. Professional Services 813 3,000 142,730 139,730 4657.7 %
8429 Misc. Travel Expenditures — 100 100 — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 200,273 222,470 264,770 42,300 19.0 %
8000 Total Services and Charges 330,410 402,860 596,790 193,930 48.1 %

9000 Other Financing Uses 152 — — — —%

Total Expenditures 1,457,352 1,211,130 1,619,800 408,670 33.7 %

Total Staffing 7 7 8 1 14.3 %

165
 702 - Fleet Services
33511 - Fuel, Supply & Dispenser Maintenance

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies 2,229,900 3,451,920 3,329,770 (122,150) (3.5)%
7000 Total Supplies 2,229,900 3,451,920 3,329,770 (122,150) (3.5)%

8130 Dues and Subscriptions 333 2,500 2,500 — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 39,820 32,000 40,000 8,000 25.0 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 70,616 120,000 120,000 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 1 160,760 160,760 — —%
8000 Total Services and Charges 110,770 315,260 323,260 8,000 2.5 %

9000 Other Financing Uses — — — — —%

Total Expenditures 2,340,669 3,767,180 3,653,030 (114,150) (3.0)%

Total Staffing — — — — —%

166
 702 - Fleet Services
33521 - Lorraine - Heavy Equipment Repair

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 1,216,033 $ 1,383,200 $ 1,340,600 $ (42,600) (3.1)%
6103 Part-Time Salaries — — — — —%
6207 Overtime 59,110 42,640 42,640 — —%
6402 Pension Contribution 114,249 120,220 118,090 (2,130) (1.8)%
6XXX Other Personnel Costs 533,224 441,260 514,490 73,230 16.6 %
6000 Total Personnel Services 1,922,616 1,987,320 2,015,820 28,500 1.4 %

7100 Office Supplies — — — — —%

7200 Operating Supplies 115,417 175,000 150,000 (25,000) (14.3)%
7211 Uniforms 21,456 25,000 25,000 — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance 29,774 32,220 43,420 11,200 34.8 %
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 1,439 11,000 11,000 — —%
7XXX Other Supplies 1,417,993 1,541,140 1,541,140 — —%
7000 Total Supplies 1,586,079 1,784,360 1,770,560 (13,800) (0.8)%

8130 Dues and Subscriptions 738 1,000 1,000 — —%

8241 Equipment Leases 12,870 11,300 9,980 (1,320) (11.7)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 19,732 45,000 45,000 — —%
8429 Misc. Travel Expenditures 896 — — — —%
8700 Repair and Maintenance Services 36,747 60,300 60,300 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 948,231 983,330 1,052,850 69,520 7.1 %
8000 Total Services and Charges 1,019,214 1,100,930 1,169,130 68,200 6.2 %

9000 Other Financing Uses 226 — — — —%

Total Expenditures 4,528,134 4,872,610 4,955,510 82,900 1.7 %

Total Staffing 25 25 24 (1) (4.0)%

167
 702 - Fleet Services
33532 - Prosser - Light Equipment Repair

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 506,873 $ 651,920 $ 681,160 $ 29,240 4.5 %
6103 Part-Time Salaries 11,490 — — — —%
6207 Overtime 14,977 17,710 17,710 — —%
6402 Pension Contribution 48,892 55,820 57,070 1,250 2.2 %
6XXX Other Personnel Costs 267,284 197,120 255,430 58,310 29.6 %
6000 Total Personnel Services 849,516 922,570 1,011,370 88,800 9.6 %

7100 Office Supplies — — — — —%

7200 Operating Supplies 69,505 60,000 60,000 — —%
7211 Uniforms 9,383 11,210 11,210 — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance 1,725 5,980 3,500 (2,480) (41.5)%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies 685,247 755,000 792,230 37,230 4.9 %
7000 Total Supplies 765,860 832,190 866,940 34,750 4.2 %

8130 Dues and Subscriptions 65 500 500 — —%

8241 Equipment Leases 6,140 5,710 4,760 (950) (16.6)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 23,678 32,000 32,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 16,636 29,000 29,000 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 403,977 564,290 525,810 (38,480) (6.8)%
8000 Total Services and Charges 450,496 631,500 592,070 (39,430) (6.2)%

9000 Other Financing Uses 263 — — — —%

Total Expenditures 2,066,135 2,386,260 2,470,380 84,120 3.5 %

Total Staffing 13 13 13 — —%

168
 704 - Risk Management

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 1,968,759 76,950 347,480 270,530 351.6 %
5900 Other Financing Sources 7,507,170 9,902,510 9,621,020 (281,490) (2.8)%
Total Revenue 9,475,929 9,979,460 9,968,500 (10,960) (0.1)%

Expenditures
6000 Personnel Services 780,540 727,300 781,490 54,190 7.5 %
7000 Supplies 29,083 178,680 97,360 (81,320) (45.5)%
8000 Services & Other Charges 7,272,319 9,073,480 9,089,650 16,170 0.2 %
9000 Other Financing Uses 177,900 — — — —%
Total Expenditures 8,259,842 9,979,460 9,968,500 (10,960) (0.1)%

FY 26 Revenue Breakout

Miscellaneous Revenue, 3.5%

Other Financing Sources, 96.5%

169
 704 - Risk Management
21240 - Risk/Benefits - Administration

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 427,315 $ 540,250 $ 549,440 $ 9,190 1.7 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 151 — — — —%
6402 Pension Contribution 38,108 45,790 48,750 2,960 6.5 %
6XXX Other Personnel Costs 314,966 141,260 183,300 42,040 29.8 %
6000 Total Personnel Services 780,540 727,300 781,490 54,190 7.5 %

7100 Office Supplies 681 3,060 3,060 — —%

7200 Operating Supplies — 1,000 1,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance 420 50,470 5,000 (45,470) (90.1)%
744X Computer Equipment 52 7,000 7,000 — —%
7461 Office Furniture — 3,000 3,000 — —%
749X Equipment — — — — —%
7XXX Other Supplies (1) — — — —%
7000 Total Supplies 1,152 64,530 19,060 (45,470) (70.5)%

8130 Dues and Subscriptions 1,414 2,000 2,000 — —%

8241 Equipment Leases 3,640 2,850 3,430 580 20.4 %
8251 City-County Building Rent 95,340 98,660 105,260 6,600 6.7 %
8399 Misc. Professional Services 540 52,000 52,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 16,759 500 500 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 30,957 42,760 46,930 4,170 9.8 %
8000 Total Services and Charges 148,650 198,770 210,120 11,350 5.7 %

9000 Other Financing Uses 177,900 — — — —%

Total Expenditures 1,108,243 990,600 1,010,670 20,070 2.0 %

Total Staffing 8 7 7 — —%

170
 704 - Risk Management
21241 - Risk Management Direct Costs

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — 1,000 1,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — 40,850 5,000 (35,850) (87.8)%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — 41,850 6,000 (35,850) (85.7)%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 366,288 396,500 396,500 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 5,213,985 6,710,750 6,710,750 — —%
8000 Total Services and Charges 5,580,273 7,107,250 7,107,250 — —%

9000 Other Financing Uses — — — — —%

Total Expenditures 5,580,273 7,149,100 7,113,250 (35,850) (0.5)%

Total Staffing — — — — —%

171
 704 - Risk Management
21242 - Medical Services

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies 23,985 68,800 68,800 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 3,946 3,500 3,500 — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 27,931 72,300 72,300 — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases 990 4,170 4,170 — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 1,493,962 1,710,000 1,710,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 1,045 4,000 4,000 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 47,398 49,290 54,110 4,820 9.8 %
8000 Total Services and Charges 1,543,395 1,767,460 1,772,280 4,820 0.3 %

9000 Other Financing Uses — — — — —%

Total Expenditures 1,571,326 1,839,760 1,844,580 4,820 0.3 %

Total Staffing — — — — —%

172
 705 - Health Care

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 4,835,402 5,637,070 4,715,690 (921,380) (16.3)%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 4,125,248 3,250,000 3,366,810 116,810 3.6 %
5900 Other Financing Sources 17,128,915 19,942,440 21,313,280 1,370,840 6.9 %
Total Revenue 26,089,564 28,829,510 29,395,780 566,270 2.0 %

Expenditures
6000 Personnel Services 375,437 374,710 437,780 63,070 16.8 %
7000 Supplies 25,468 33,830 38,830 5,000 14.8 %
8000 Services & Other Charges 25,791,800 28,420,970 28,919,170 498,200 1.8 %
9000 Other Financing Uses — — — — —%
Total Expenditures 26,192,705 28,829,510 29,395,780 566,270 2.0 %

FY 26 Revenue Breakout

Charges for Services, 16.0%

Miscellaneous Revenue, 11.5%

Other Financing Sources, 72.5%

173
 705 - Health Care
21260 - Health Plan - Administration

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 230,213 $ 266,310 $ 287,860 $ 21,550 8.1 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 21 — — — —%
6402 Pension Contribution 17,930 18,220 26,400 8,180 44.9 %
6XXX Other Personnel Costs 127,273 90,180 123,520 33,340 37.0 %
6000 Total Personnel Services 375,437 374,710 437,780 63,070 16.8 %

7100 Office Supplies 1,485 2,030 2,030 — —%

7200 Operating Supplies — 300 300 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance 426 1,000 1,000 — —%
744X Computer Equipment 94 500 500 — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 2,005 3,830 3,830 — —%

8130 Dues and Subscriptions 100 100 100 — —%

8241 Equipment Leases 1,730 1,730 1,730 — —%
8251 City-County Building Rent 32,220 33,480 35,720 2,240 6.7 %
8399 Misc. Professional Services 146,048 145,000 142,000 (3,000) (2.1)%
8429 Misc. Travel Expenditures — 500 500 — —%
8700 Repair and Maintenance Services — 200 200 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 30,132 405,530 47,080 (358,450) (88.4)%
8000 Total Services and Charges 210,230 586,540 227,330 (359,210) (61.2)%

9000 Other Financing Uses — — — — —%

Total Expenditures 587,671 965,080 668,940 (296,140) (30.7)%

Total Staffing 4 4 4 — —%

174
 705 - Health Care
21261 - Health Plan - Direct Costs

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions 46,750 27,000 27,000 — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 24,000 149,000 125,000 520.8 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 22,375,533 24,348,530 24,935,000 586,470 2.4 %
8000 Total Services and Charges 22,422,283 24,399,530 25,111,000 711,470 2.9 %

9000 Other Financing Uses — — — — —%

Total Expenditures 22,422,283 24,399,530 25,111,000 711,470 2.9 %

Total Staffing — — — — —%

175
 705 - Health Care
21262 - Health Center

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies 23,463 30,000 35,000 5,000 16.7 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 23,463 30,000 35,000 5,000 16.7 %

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 966,346 1,105,410 1,167,000 61,590 5.6 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 157 5,000 10,000 5,000 100.0 %
8950 Grants — — — — —%
8XXX Other Services and Charges 30,969 37,000 45,010 8,010 21.6 %
8000 Total Services and Charges 997,472 1,147,410 1,222,010 74,600 6.5 %

9000 Other Financing Uses — — — — —%

Total Expenditures 1,020,935 1,177,410 1,257,010 79,600 6.8 %

Total Staffing — — — — —%

176
 705 - Health Care
21263 - Other Benefits - Direct Costs

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 2,161,815 2,287,490 2,358,830 71,340 3.1 %
8000 Total Services and Charges 2,161,815 2,287,490 2,358,830 71,340 3.1 %

9000 Other Financing Uses — — — — —%

Total Expenditures 2,161,815 2,287,490 2,358,830 71,340 3.1 %

Total Staffing — — — — —%

177
 706 - Equipment Replacement Fund

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 1,564,630 30,000 169,100 139,100 463.7 %
5900 Other Financing Sources 5,688,247 4,604,770 4,258,120 (346,650) (7.5)%
Total Revenue 7,252,877 4,634,770 4,427,220 (207,550) (4.5)%

Expenditures
6000 Personnel Services — — — — —%
7000 Supplies 9,661 50,000 50,000 — —%
8000 Services & Other Charges 3,258,608 4,584,770 4,377,220 (207,550) (4.5)%
9000 Other Financing Uses — — — — —%
Total Expenditures 3,268,269 4,634,770 4,427,220 (207,550) (4.5)%

FY 26 Revenue Breakout

Miscellaneous Revenue, 3.8%

Other Financing Sources, 96.2%

178
 706 - Equipment Replacement Fund

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

11198 - Mayor - Fixed Assets

8941 Depreciation - Machinery & Equip 4,803 11,800 36,050 24,250 205.5 %

21298 - Finance - Fixed Assets

7439 Misc. Computer Equipment 9,661 50,000 50,000 — —%
8941 Depreciation - Machinery & Equip 3,290 1,100 — (1,100) (100.0)%

21498 - InfoTech - Fixed Assets

8941 Depreciation - Machinery & Equip 1,032,633 1,562,150 1,748,220 186,070 11.9 %

33598 - Fleet Services - Fixed Assets

8941 Depreciation - Machinery & Equip 89,107 113,460 88,240 (25,220) (22.2)%

43198 - Public Service - Fixed Assets

8941 Depreciation - Machinery & Equip 1,672 1,000 340 (660) (66.0)%

43361 - Stormwater Engineering

8941 Depreciation - Machinery & Equip 2,133 1,240 180 (1,060) (85.5)%

43398 - Engineering - Fixed Assets

8941 Depreciation - Machinery & Equip 52,244 47,870 75,240 27,370 57.2 %

43498 - Solid Waste - Fixed Assets

8941 Depreciation - Machinery & Equip 377,823 428,070 444,270 16,200 3.8 %

44398 - Parks and Recreation - Fixed Assets

8941 Depreciation - Machinery & Equip 38,713 43,370 64,510 21,140 48.7 %

62398 - Police - Fixed Assets

8941 Depreciation - Machinery & Equip 617,832 844,690 492,370 (352,320) (41.7)%

62798 - Emergency Management - Fixed Assets

8941 Depreciation - Machinery & Equip 20,607 20,610 23,210 2,600 12.6 %

72560 - Firefighting Division

8941 Depreciation - Machinery & Equip 232,480 219,530 215,030 (4,500) (2.0)%

72598 - Fire - Fixed Assets

8941 Depreciation - Machinery & Equip 716,481 1,230,630 1,133,730 (96,900) (7.9)%

85798 - Public Assembly - Fixed Assets

8941 Depreciation - Machinery & Equip 68,791 59,250 55,830 (3,420) (5.8)%

Total Expenditures 3,268,269 4,634,770 4,427,220 (207,550) (4.5)%

179
 707 - City Buildings

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 119,789 111,620 114,180 2,560 2.3 %
5900 Other Financing Sources 6,497,190 6,984,070 7,327,250 343,180 4.9 %
Total Revenue 6,616,979 7,095,690 7,441,430 345,740 4.9 %

Expenditures
6000 Personnel Services — — — — —%
7000 Supplies — — — — —%
8000 Services & Other Charges 5,734,231 7,095,690 7,441,430 345,740 4.9 %
9000 Other Financing Uses — — — — —%
Total Expenditures 5,734,231 7,095,690 7,441,430 345,740 4.9 %

FY 26 Revenue Breakout

Miscellaneous Revenue, 1.5%

Other Financing Sources, 98.5%

180
 707 - City Buildings
82220 - City County Building

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 1,982,146 2,321,300 2,471,820 150,520 6.5 %
8000 Total Services and Charges 1,982,146 2,321,300 2,471,820 150,520 6.5 %

9000 Other Financing Uses — — — — —%

Total Expenditures 1,982,146 2,321,300 2,471,820 150,520 6.5 %

Total Staffing — — — — —%

181
 707 - City Buildings
82221 - PBA Phone System

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 297,369 542,590 644,900 102,310 18.9 %
8000 Total Services and Charges 297,369 542,590 644,900 102,310 18.9 %

9000 Other Financing Uses — — — — —%

Total Expenditures 297,369 542,590 644,900 102,310 18.9 %

Total Staffing — — — — —%

182
 707 - City Buildings
82240 - Public Works Complex

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 299,362 384,270 438,570 54,300 14.1 %
8000 Total Services and Charges 299,362 384,270 438,570 54,300 14.1 %

9000 Other Financing Uses — — — — —%

Total Expenditures 299,362 384,270 438,570 54,300 14.1 %

Total Staffing — — — — —%

183
 707 - City Buildings
82241 - Public Safety Building

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 3,155,354 3,847,530 3,886,140 38,610 1.0 %
8000 Total Services and Charges 3,155,354 3,847,530 3,886,140 38,610 1.0 %

9000 Other Financing Uses — — — — —%

Total Expenditures 3,155,354 3,847,530 3,886,140 38,610 1.0 %

Total Staffing — — — — —%

184
 220001 - Supplemental Environmental Projects
43361 - Stormwater Engineering

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits 43,175 30,000 30,000 — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources — — — — —%
Total Revenue 43,175 30,000 30,000 — —%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies 13,569 10,000 20,000 10,000 100.0 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 13,569 10,000 20,000 10,000 100.0 %

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 4,615 20,000 10,000 (10,000) (50.0)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 4,615 20,000 10,000 (10,000) (50.0)%

9000 Other Financing Uses — — — — —%

Total Expenditures 18,184 30,000 30,000 — —%

Total Staffing — — — — —%

185
 240003 - Recreation Tournament Activities
44310 and 44380 - Parks and Rec - Admin & Caswell Park

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 54,315 85,600 100,800 15,200 17.8 %
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 14,448 9,000 9,000 — —%
5900 Other Financing Sources — 4,200 — (4,200) (100.0)%
Total Revenue 68,763 98,800 109,800 11,000 11.1 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies 17,334 53,000 50,000 (3,000) (5.7)%
7211 Uniforms — 500 1,000 500 100.0 %
7300 Repair and Maintenance Supplies 15,842 26,000 16,300 (9,700) (37.3)%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — 6,500 15,000 8,500 130.8 %
7XXX Other Supplies — 500 1,000 500 100.0 %
7000 Total Supplies 33,176 86,500 83,300 (3,200) (3.7)%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 308 9,000 4,000 (5,000) (55.6)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 300 20,000 19,700 6566.7 %
8950 Grants — — — — —%
8XXX Other Services and Charges — 3,000 2,500 (500) (16.7)%
8000 Total Services and Charges 308 12,300 26,500 14,200 115.4 %

9000 Other Financing Uses — — — — —%

Total Expenditures 33,485 98,800 109,800 11,000 11.1 %

Total Staffing — — — — —%

186
 240004 - Traffic Safety
62350 - Operations Bureau

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 26,350 27,080 17,780 (9,300) (34.3)%
5500 Fines and Forfeitures 17,025 18,000 7,920 (10,080) (56.0)%
5600 Miscellaneous Revenue 548 — — — —%
5900 Other Financing Sources — — — — —%
Total Revenue 43,923 45,080 25,700 (19,380) (43.0)%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime 7,513 16,700 16,700 — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs 16,300 1,080 — (1,080) (100.0)%
6000 Total Personnel Services 23,813 17,780 16,700 (1,080) (6.1)%

7100 Office Supplies — — — — —%

7200 Operating Supplies — 12,000 1,000 (11,000) (91.7)%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — 12,000 1,000 (11,000) (91.7)%

8130 Dues and Subscriptions 175 2,000 1,000 (1,000) (50.0)%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 4,000 2,000 (2,000) (50.0)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — 9,300 5,000 (4,300) (46.2)%
8000 Total Services and Charges 175 15,300 8,000 (7,300) (47.7)%

9000 Other Financing Uses — — — — —%

Total Expenditures 23,988 45,080 25,700 (19,380) (43.0)%

Total Staffing 1 — — — —%

187
 240010 - Safety City
44382 - REC Safety City

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures 85,028 90,000 90,000 — —%
5600 Miscellaneous Revenue 33,257 25,120 23,130 (1,990) (7.9)%
5900 Other Financing Sources 388,940 357,630 367,490 9,860 2.8 %
Total Revenue 507,225 472,750 480,620 7,870 1.7 %

Expenditures
6102 Regular Salaries 165,359 202,900 195,480 (7,420) (3.7)%
6103 Part-Time Salaries 23,128 71,360 30,000 (41,360) (58.0)%
6207 Overtime 6,940 — — — —%
6402 Pension Contribution 17,364 23,850 21,880 (1,970) (8.3)%
6XXX Other Personnel Costs 52,059 66,160 64,070 (2,090) (3.2)%
6000 Total Personnel Services 264,850 364,270 311,430 (52,840) (14.5)%

7100 Office Supplies — 1,000 1,000 — —%

7200 Operating Supplies 12,527 13,000 500 (12,500) (96.2)%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies 231 2,000 10,000 8,000 400.0 %
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 12,758 16,000 11,500 (4,500) (28.1)%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases 1,790 1,720 1,790 70 4.1 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 1,976 2,940 55,000 52,060 1770.7 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 24,438 31,610 40,000 8,390 26.5 %
8950 Grants — — — — —%
8XXX Other Services and Charges 43,133 56,210 60,900 4,690 8.3 %
8000 Total Services and Charges 71,337 92,480 157,690 65,210 70.5 %

9000 Other Financing Uses 219 — — — —%

Total Expenditures 349,164 472,750 480,620 7,870 1.7 %

Total Staffing — — 5 5 —%

188
 240011 - KPD Seizure Fund
62312 - Management Services Division

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 2,090 3,150 3,150 — —%
5900 Other Financing Sources — — — — —%
Total Revenue 2,090 3,150 3,150 — —%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — 3,000 3,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — 3,000 3,000 — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — 150 150 — —%
8000 Total Services and Charges — 150 150 — —%

9000 Other Financing Uses — — — — —%

Total Expenditures — 3,150 3,150 — —%

Total Staffing — — — — —%

189
 240013 - Miscellaneous Special Events

Actual Budget Proposed

Account Account Description FY2021/22 FY2022/23 FY2023/24 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 6,243 6,400 13,000 6,600 103.1 %
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 305,706 291,750 318,140 26,390 9.0 %
5900 Other Financing Sources 350,220 263,050 249,700 (13,350) (5.1)%
Total Revenue 662,169 561,200 580,840 19,640 3.5 %

Expenditures
6000 Personnel Services — — — — —%
7000 Supplies 114,479 32,300 39,840 7,540 23.3 %
8000 Services & Other Charges 450,323 528,900 541,000 12,100 2.3 %
9000 Other Financing Uses — — — — —%
Total Expenditures 564,801 561,200 580,840 19,640 3.5 %

FY 26 Revenue Breakout
Charges for Services, 2.2%

Other Financing Sources, 43.0%

Miscellaneous Revenue, 54.8%

190
 240013 - Miscellaneous Special Events
11140 - Office of Special Events

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies 24,319 30,100 38,500 8,400 27.9 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — 2,200 1,340 (860) (39.1)%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 60,140 — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 84,459 32,300 39,840 7,540 23.3 %

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 285,124 349,000 383,000 34,000 9.7 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 43,933 179,900 158,000 (21,900) (12.2)%
8000 Total Services and Charges 329,057 528,900 541,000 12,100 2.3 %

9000 Other Financing Uses — — — — —%

Total Expenditures 413,516 561,200 580,840 19,640 3.5 %

Total Staffing — — — — —%

191
 240014 - Parks Donations
44310 - Parks and Recreation - Administration

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 20,451 5,000 5,000 — —%
5900 Other Financing Sources — 15,000 15,000 — —%
Total Revenue 20,451 20,000 20,000 — —%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies 700 5,000 5,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 10,348 15,000 15,000 — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 11,048 20,000 20,000 — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — — — —%

9000 Other Financing Uses — — — — —%

Total Expenditures 11,048 20,000 20,000 — —%

Total Staffing — — — — —%

192
 240015 - Officer Training
62310 - Police - Administration

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures 106,866 103,000 100,000 (3,000) (2.9)%
5600 Miscellaneous Revenue 29,193 4,000 25,000 21,000 525.0 %
5900 Other Financing Sources — — — — —%
Total Revenue 136,058 107,000 125,000 18,000 16.8 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — 5,000 5,000 — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 83,563 102,000 120,000 18,000 17.6 %
8000 Total Services and Charges 83,563 107,000 125,000 18,000 16.8 %

9000 Other Financing Uses — — — — —%

Total Expenditures 83,563 107,000 125,000 18,000 16.8 %

Total Staffing — — — — —%

193
 240016 - KPD Capital Fund
99100 - TRANSFERS

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures 340,109 — — — —%
5600 Miscellaneous Revenue 104,374 — — — —%
5900 Other Financing Sources — 500,000 350,000 (150,000) (30.0)%
Total Revenue 444,483 500,000 350,000 (150,000) (30.0)%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — — — —%

9000 Other Financing Uses 271,640 500,000 350,000 (150,000) (30.0)%

Total Expenditures 271,640 500,000 350,000 (150,000) (30.0)%

Total Staffing — — — — —%

194
 240020 - Police Donations
62310 - Police - Administration

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 25,900 1,300 1,300 — —%
5900 Other Financing Sources — 33,000 33,000 — —%
Total Revenue 25,900 34,300 34,300 — —%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies 925 930 930 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 21,335 33,370 33,370 — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 22,260 34,300 34,300 — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — — — —%

9000 Other Financing Uses — — — — —%

Total Expenditures 22,260 34,300 34,300 — —%

Total Staffing — — — — —%

195
 240021 - Beer Board
81510 - City Recorder/Legislative

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures 10,425 10,000 10,000 — —%
5600 Miscellaneous Revenue 10,828 — — — —%
5900 Other Financing Sources — 145,000 145,000 — —%
Total Revenue 21,253 155,000 155,000 — —%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 148,000 148,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 775 7,000 7,000 — —%
8000 Total Services and Charges 775 155,000 155,000 — —%

9000 Other Financing Uses — — — — —%

Total Expenditures 775 155,000 155,000 — —%

Total Staffing — — — — —%

196
 240025 - Sex Offender Registry
62353 - Investigations Unit

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures 13,300 12,360 13,000 640 5.2 %
5600 Miscellaneous Revenue 9,726 3,640 8,000 4,360 119.8 %
5900 Other Financing Sources — — — — —%
Total Revenue 23,026 16,000 21,000 5,000 31.3 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies 1,108 3,000 3,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance 6,900 5,000 7,000 2,000 40.0 %
744X Computer Equipment — 1,000 1,000 — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 8,008 9,000 11,000 2,000 22.2 %

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 75 7,000 7,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — 3,000 3,000 —%
8000 Total Services and Charges 75 7,000 10,000 3,000 42.9 %

9000 Other Financing Uses — — — — —%

Total Expenditures 8,083 16,000 21,000 5,000 31.3 %

Total Staffing — — — — —%

197
 240028 - Police Training - T.R.A.C.K.
62310 - Police - Administration & 62361 - Training

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 4,500 5,000 4,500 (500) (10.0)%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 372 200 300 100 50.0 %
5900 Other Financing Sources 2,000 7,000 — (7,000) (100.0)%
Total Revenue 6,872 12,200 4,800 (7,400) (60.7)%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime 11,578 12,200 4,800 (7,400) (60.7)%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services 11,578 12,200 4,800 (7,400) (60.7)%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — — — —%

9000 Other Financing Uses — — — — —%

Total Expenditures 11,578 12,200 4,800 (7,400) (60.7)%

Total Staffing — — — — —%

198
 240030 - Parks & Recreation Aquatics Fund
44310 - Parks and Recreation - Administration

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 20,671 159,500 119,000 (40,500) (25.4)%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 15,070 250 1,990 1,740 696.0 %
5900 Other Financing Sources 19,890 257,430 405,750 148,320 57.6 %
Total Revenue 55,630 417,180 526,740 109,560 26.3 %

Expenditures
6102 Regular Salaries 12,414 214,960 219,960 5,000 2.3 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 3,261 — — — —%
6402 Pension Contribution 1,036 — 19,240 19,240 —%
6XXX Other Personnel Costs 1,695 103,550 208,490 104,940 101.3 %
6000 Total Personnel Services 18,406 318,510 447,690 129,180 40.6 %

7100 Office Supplies — — — — —%

7200 Operating Supplies 9,130 73,200 40,000 (33,200) (45.4)%
7211 Uniforms 11,317 5,000 7,000 2,000 40.0 %
7300 Repair and Maintenance Supplies — 2,000 8,000 6,000 300.0 %
741X Computer Maintenance — — — — —%
744X Computer Equipment — 300 300 — —%
7461 Office Furniture — — — — —%
749X Equipment — 5,500 6,000 500 9.1 %
7XXX Other Supplies — — — — —%
7000 Total Supplies 20,447 86,000 61,300 (24,700) (28.7)%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — 1,270 1,050 (220) (17.3)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 3,078 3,950 3,250 (700) (17.7)%
8429 Misc. Travel Expenditures 93 250 250 — —%
8700 Repair and Maintenance Services — — 10,000 10,000 —%
8950 Grants — — — — —%
8XXX Other Services and Charges 75 7,200 3,200 (4,000) (55.6)%
8000 Total Services and Charges 3,246 12,670 17,750 5,080 40.1 %

9000 Other Financing Uses — — — — —%

Total Expenditures 42,099 417,180 526,740 109,560 26.3 %

Total Staffing — 4 4 — —%

199
 240033 - 240033 Summer Youth Program

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 151,326 108,000 465,100 357,100 330.6 %
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — 3,210 3,210 —%
5900 Other Financing Sources — 12,000 2,722,540 2,710,540 22587.8 %
Total Revenue 151,326 120,000 3,190,850 3,070,850 2559.0 %

Expenditures
6000 Personnel Services — — 2,352,570 2,352,570 —%
7000 Supplies 11,229 8,000 98,490 90,490 1131.1 %
8000 Services & Other Charges 133,059 112,000 739,790 627,790 560.5 %
9000 Other Financing Uses — — — — —%
Total Expenditures 144,288 120,000 3,190,850 3,070,850 2559.0 %

FY 26 Revenue Breakout

Charges for Services, 14.6%

Miscellaneous Revenue, 0.1%

Other Financing Sources, 85.3%

200
 240033 - 240033 Summer Youth Program
44330 - Music, Art and Fine Crafts

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ 129,070 $ 129,070 —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — 600 600 —%
6000 Total Personnel Services — — 129,670 129,670 —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — 20,250 20,250 —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — 2,000 2,000 —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — 22,250 22,250 —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — 410 410 —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — 179,640 179,640 —%
8429 Misc. Travel Expenditures — — 200 200 —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — 41,000 41,000 —%
8000 Total Services and Charges — — 221,250 221,250 —%

9000 Other Financing Uses — — — — —%

Total Expenditures — — 373,170 373,170 —%

Total Staffing — — 2 2 —%

201
 240033 - 240033 Summer Youth Program
44350 - Recreation Centers

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ 2,212,600 $ 2,212,600 —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — 10,300 10,300 —%
6000 Total Personnel Services — — 2,222,900 2,222,900 —%

7100 Office Supplies — — — — —%

7200 Operating Supplies 2,120 1,500 61,500 60,000 4000.0 %
7211 Uniforms 9,110 6,500 7,500 1,000 15.4 %
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — 240 240 —%
7461 Office Furniture — — — — —%
749X Equipment — — 7,000 7,000 —%
7XXX Other Supplies (1) — — — —%
7000 Total Supplies 11,229 8,000 76,240 68,240 853.0 %

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — 26,400 26,400 —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — 87,000 87,000 —%
8429 Misc. Travel Expenditures — — 3,000 3,000 —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 133,059 112,000 264,140 152,140 135.8 %
8000 Total Services and Charges 133,059 112,000 380,540 268,540 239.8 %

9000 Other Financing Uses — — — — —%

Total Expenditures 144,288 120,000 2,679,680 2,559,680 2133.1 %

Total Staffing — — 37 37 —%

202
 240033 Summer Youth Program
44370 - J. T. O'Conner Center

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — 138,000 138,000 —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — 138,000 138,000 —%

9000 Other Financing Uses — — — — —%

Total Expenditures — — 138,000 138,000 —%

Total Staffing — — — — —%

203
 240035 - Tree Bank
43191 - Urban Forestry

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 59,561 33,500 30,500 (3,000) (9.0)%
5900 Other Financing Sources — 76,000 9,500 (66,500) (87.5)%
Total Revenue 59,561 109,500 40,000 (69,500) (63.5)%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies 20,374 109,500 40,000 (69,500) (63.5)%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 20,374 109,500 40,000 (69,500) (63.5)%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — — — —%

9000 Other Financing Uses — — — — —%

Total Expenditures 20,374 109,500 40,000 (69,500) (63.5)%

Total Staffing — — — — —%

204
 240036 - Violence Interruption

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 28,885 — 50,010 50,010 —%
5900 Other Financing Sources 1,030,670 1,051,730 1,004,000 (47,730) (4.5)%
Total Revenue 1,059,555 1,051,730 1,054,010 2,280 0.2 %

Expenditures
6000 Personnel Services 77,759 77,120 79,400 2,280 3.0 %
7000 Supplies — 1,010 4,010 3,000 297.0 %
8000 Services & Other Charges 743,161 973,600 970,600 (3,000) (0.3)%
9000 Other Financing Uses — — — — —%
Total Expenditures 820,921 1,051,730 1,054,010 2,280 0.2 %

FY 26 Revenue Breakout

Miscellaneous Revenue, 4.7%

Other Financing Sources, 95.3%

205
 240036 - Violence Interruption
11116 - Community Safety and Empowerment

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 3,581 $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services 3,581 — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — 3,000 3,000 —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — 3,000 3,000 —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases 310 — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 542,323 700,000 700,000 — —%
8429 Misc. Travel Expenditures 435 — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants 199,152 250,000 250,000 — —%
8XXX Other Services and Charges 941 23,600 20,600 (3,000) (12.7)%
8000 Total Services and Charges 743,161 973,600 970,600 (3,000) (0.3)%

9000 Other Financing Uses — — — — —%

Total Expenditures 746,742 973,600 973,600 — —%

Total Staffing — — — — —%

206
 240036 - Violence Interruption
62353 - Investigations Unit

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 60,713 $ 64,630 $ 66,250 $ 1,620 2.5 %
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution 5,551 5,680 6,190 510 9.0 %
6XXX Other Personnel Costs 7,914 6,810 6,960 150 2.2 %
6000 Total Personnel Services 74,178 77,120 79,400 2,280 3.0 %

7100 Office Supplies — 1,010 1,010 — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — 1,010 1,010 — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — — — —%

9000 Other Financing Uses — — — — —%

Total Expenditures 74,178 78,130 80,410 2,280 2.9 %

Total Staffing 1 1 1 — —%

207
 240037 - KPD Property Account
62312 - Management Services Division

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 5,395 5,050 5,000 (50) (1.0)%
5900 Other Financing Sources — 5,000 3,000 (2,000) (40.0)%
Total Revenue 5,395 10,050 8,000 (2,050) (20.4)%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies 5,641 8,000 7,000 (1,000) (12.5)%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 5,641 8,000 7,000 (1,000) (12.5)%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 2,050 1,000 (1,050) (51.2)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — 2,050 1,000 (1,050) (51.2)%

9000 Other Financing Uses — — — — —%

Total Expenditures 5,641 10,050 8,000 (2,050) (20.4)%

Total Staffing — — — — —%

208
 240039 - Opioid Settlement

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 818,667 8,000 — (8,000) (100.0)%
5900 Other Financing Sources — 1,110,000 626,000 (484,000) (43.6)%
Total Revenue 818,667 1,118,000 626,000 (492,000) (44.0)%

Expenditures
6000 Personnel Services — — — — —%
7000 Supplies 90,483 808,000 26,000 (782,000) (96.8)%
8000 Services & Other Charges — 310,000 600,000 290,000 93.5 %
9000 Other Financing Uses 49,219 — — — —%
Total Expenditures 139,702 1,118,000 626,000 (492,000) (44.0)%

FY 26 Revenue Breakout

Other Financing
Sources, 100.0%

209
 240039 - Opioid Settlement
62310 - Police - Administration

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — 300,000 300,000 —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — 300,000 300,000 —%

9000 Other Financing Uses — — — — —%

Total Expenditures — — 300,000 300,000 —%

Total Staffing — — — — —%

210
 240039 - Opioid Settlement
72570 - Emergency Medical Services

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies 90,483 808,000 26,000 (782,000) (96.8)%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 90,483 808,000 26,000 (782,000) (96.8)%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — — — —%

9000 Other Financing Uses 49,219 — — — —%

Total Expenditures 139,702 808,000 26,000 (782,000) (96.8)%

Total Staffing — — — — —%

211
 240039 - Opioid Settlement
95360 - Metropolitan Drug Commission

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — 60,000 60,000 —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — 60,000 60,000 —%

9000 Other Financing Uses — — — — —%

Total Expenditures — — 60,000 60,000 —%

Total Staffing — — — — —%

212
 240039 - Opioid Settlement
95386 - CAG Volunteer Ministry Center

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — 60,000 40,000 (20,000) (33.3)%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — 60,000 40,000 (20,000) (33.3)%

9000 Other Financing Uses — — — — —%

Total Expenditures — 60,000 40,000 (20,000) (33.3)%

Total Staffing — — — — —%

213
 240039 - Opioid Settlement
95399 - Other Community Agency Grants

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — 220,000 200,000 (20,000) (9.1)%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — 220,000 200,000 (20,000) (9.1)%

9000 Other Financing Uses — — — — —%

Total Expenditures — 220,000 200,000 (20,000) (9.1)%

Total Staffing — — — — —%

214
 240042 - Demolition by Neglect
43180 - Codes Enforcement

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources — 100,000 100,000 — —%
Total Revenue — 100,000 100,000 — —%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 100,000 100,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — 100,000 100,000 — —%

9000 Other Financing Uses — — — — —%

Total Expenditures — 100,000 100,000 — —%

Total Staffing — — — — —%

215
 240044 - Historic Preservation
23710 - Housing and Neighborhood Development - Administration

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 64,224 — 75,000 75,000 —%
5900 Other Financing Sources — 300,000 225,000 (75,000) (25.0)%
Total Revenue 64,224 300,000 300,000 — —%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 458 300,000 100,000 (200,000) (66.7)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 24,213 — 200,000 200,000 —%
8000 Total Services and Charges 24,671 300,000 300,000 — —%

9000 Other Financing Uses — — — — —%

Total Expenditures 24,671 300,000 300,000 — —%

Total Staffing — — — — —%

216
 240045 - Home Energy Retrofit - CAC
11170 - Office of Sustainability

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources — 7,500 7,500 — —%
Total Revenue — 7,500 7,500 — —%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — 1,500 1,500 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — 1,500 1,500 — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 6,000 6,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — 6,000 6,000 — —%

9000 Other Financing Uses — — — — —%

Total Expenditures — 7,500 7,500 — —%

Total Staffing — — — — —%

217
 240047 - Affordable Rental Housing
23710 - Housing and Neighborhood Development - Administration

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources 2,500,000 2,500,000 2,500,000 — —%
Total Revenue 2,500,000 2,500,000 2,500,000 — —%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 2,500,000 — (2,500,000) (100.0)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 2,334,412 — 2,500,000 2,500,000 —%
8000 Total Services and Charges 2,334,412 2,500,000 2,500,000 — —%

9000 Other Financing Uses — — — — —%

Total Expenditures 2,334,412 2,500,000 2,500,000 — —%

Total Staffing — — — — —%

218
 240053 - PCB Settlement
99100 - TRANSFERS

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 152,909 — — — —%
5900 Other Financing Sources — — 2,186,370 2,186,370 —%
Total Revenue 152,909 — 2,186,370 2,186,370 —%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — — — —%

9000 Other Financing Uses — — 2,186,370 2,186,370 —%

Total Expenditures — — 2,186,370 2,186,370 —%

Total Staffing — — — — —%

219
 240060 - Miscellaneous Donations Fund
72521 - Fire Inspections and Development Services

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 17,440 17,500 20,000 2,500 14.3 %
5900 Other Financing Sources — 7,230 — (7,230) (100.0)%
Total Revenue 17,440 24,730 20,000 (4,730) (19.1)%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies 169 8,500 20,000 11,500 135.3 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 169 8,500 20,000 11,500 135.3 %

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 15,189 15,730 — (15,730) (100.0)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — 500 — (500) (100.0)%
8000 Total Services and Charges 15,189 16,230 — (16,230) (100.0)%

9000 Other Financing Uses — — — — —%

Total Expenditures 15,358 24,730 20,000 (4,730) (19.1)%

Total Staffing — — — — —%

220
 240070 - KEMA
62710 - Emergency Management

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue 538,638 452,110 466,210 14,100 3.1 %
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 1,410 — 30 30 —%
5900 Other Financing Sources 554,260 302,110 321,210 19,100 6.3 %
Total Revenue 1,094,308 754,220 787,450 33,230 4.4 %

Expenditures
6102 Regular Salaries 353,752 376,930 386,330 9,400 2.5 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 3,117 3,000 15,000 12,000 400.0 %
6402 Pension Contribution 30,888 31,720 34,030 2,310 7.3 %
6XXX Other Personnel Costs 102,259 87,610 100,160 12,550 14.3 %
6000 Total Personnel Services 490,016 499,260 535,520 36,260 7.3 %

7100 Office Supplies 639 830 830 — —%

7200 Operating Supplies 6,011 12,500 12,500 — —%
7211 Uniforms 2,329 1,500 1,500 — —%
7300 Repair and Maintenance Supplies — 250 250 — —%
741X Computer Maintenance 2,221 9,200 11,310 2,110 22.9 %
744X Computer Equipment 1,443 — — — —%
7461 Office Furniture — — — — —%
749X Equipment 3,914 16,500 16,500 — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 16,557 40,780 42,890 2,110 5.2 %

8130 Dues and Subscriptions 330 470 470 — —%

8241 Equipment Leases 14,160 29,810 34,070 4,260 14.3 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 3,028 3,000 3,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 240 240 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 491,364 180,660 171,260 (9,400) (5.2)%
8000 Total Services and Charges 508,882 214,180 209,040 (5,140) (2.4)%

9000 Other Financing Uses 150,000 — — — —%

Total Expenditures 1,165,454 754,220 787,450 33,230 4.4 %

Total Staffing 5 5 5 — —%

221
 240101 - Treasury DAG
62355 & 62353 - Investigations Unit

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 2,659 — — — —%
5900 Other Financing Sources — 36,630 34,930 (1,700) (4.6)%
Total Revenue 2,659 36,630 34,930 (1,700) (4.6)%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies 735 1,000 2,500 1,500 150.0 %
7211 Uniforms 612 — 650 650 —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — 1,680 1,680 — —%
744X Computer Equipment — — 1,350 1,350 —%
7461 Office Furniture — — — — —%
749X Equipment 17,019 33,950 28,750 (5,200) (15.3)%
7XXX Other Supplies — — — — —%
7000 Total Supplies 18,366 36,630 34,930 (1,700) (4.6)%

8130 Dues and Subscriptions 360 — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 360 — — — —%

9000 Other Financing Uses — — — — —%

Total Expenditures 18,726 36,630 34,930 (1,700) (4.6)%

Total Staffing — — — — —%

222
 240102 - Justice DAG
62355 & 62353 - Investigations Unit

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue 110,447 — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 17,726 — 15,000 15,000 —%
5900 Other Financing Sources — 229,350 144,680 (84,670) (36.9)%
Total Revenue 128,173 229,350 159,680 (69,670) (30.4)%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms 24,360 — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance 1,590 1,000 16,680 15,680 1568.0 %
744X Computer Equipment 2,000 4,100 — (4,100) (100.0)%
7461 Office Furniture — — — — —%
749X Equipment 3,798 19,350 28,000 8,650 44.7 %
7XXX Other Supplies — — — — —%
7000 Total Supplies 31,748 24,450 44,680 20,230 82.7 %

8130 Dues and Subscriptions 1,675 — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 46,904 45,000 47,500 2,500 5.6 %
8429 Misc. Travel Expenditures — 80,900 14,000 (66,900) (82.7)%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 95,357 79,000 53,500 (25,500) (32.3)%
8000 Total Services and Charges 143,936 204,900 115,000 (89,900) (43.9)%

9000 Other Financing Uses — — — — —%

Total Expenditures 175,685 229,350 159,680 (69,670) (30.4)%

Total Staffing — — — — —%

223
 240103 - State Asset Liability Account
62355 & 62353 - Investigations Unit

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — 500 500 — —%
5900 Other Financing Sources — — — — —%
Total Revenue — 500 500 — —%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — 500 500 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — 500 500 — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — — — —%

9000 Other Financing Uses — — — — —%

Total Expenditures — 500 500 — —%

Total Staffing — — — — —%

224
 240104 - General Narcotics Account
62355 & 62353 - Investigations Unit

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures 165,712 — — — —%
5600 Miscellaneous Revenue 233,764 — 140,000 140,000 —%
5900 Other Financing Sources — 745,150 470,390 (274,760) (36.9)%
Total Revenue 399,476 745,150 610,390 (134,760) (18.1)%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies 393 1,500 500 (1,000) (66.7)%

7200 Operating Supplies 28,736 59,480 30,000 (29,480) (49.6)%
7211 Uniforms 5,926 20,250 6,000 (14,250) (70.4)%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance 65,582 71,210 122,590 51,380 72.2 %
744X Computer Equipment 51,419 79,250 40,000 (39,250) (49.5)%
7461 Office Furniture — — — — —%
749X Equipment 131,545 157,910 100,000 (57,910) (36.7)%
7XXX Other Supplies — — — — —%
7000 Total Supplies 283,601 389,600 299,090 (90,510) (23.2)%

8130 Dues and Subscriptions 1,020 1,150 1,100 (50) (4.3)%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 27,246 89,950 30,000 (59,950) (66.6)%
8429 Misc. Travel Expenditures — 13,450 15,000 1,550 11.5 %
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 53,663 101,000 105,200 4,200 4.2 %
8000 Total Services and Charges 81,929 205,550 151,300 (54,250) (26.4)%

9000 Other Financing Uses 90,859 150,000 160,000 10,000 6.7 %

Total Expenditures 456,389 745,150 610,390 (134,760) (18.1)%

Total Staffing — — — — —%

225
 240105 - KDAF Anti-Fencing Account
62355 & 62353 - Investigations Unit

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 3,878 — 3,000 3,000 —%
5900 Other Financing Sources — 19,740 10,330 (9,410) (47.7)%
Total Revenue 3,878 19,740 13,330 (6,410) (32.5)%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — 200 200 — —%

7200 Operating Supplies 2,244 6,400 3,000 (3,400) (53.1)%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — 7,630 7,630 — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 1,924 — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 4,168 14,230 10,830 (3,400) (23.9)%

8130 Dues and Subscriptions — 1,510 500 (1,010) (66.9)%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 220 4,000 2,000 (2,000) (50.0)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 220 5,510 2,500 (3,010) (54.6)%

9000 Other Financing Uses — — — — —%

Total Expenditures 4,388 19,740 13,330 (6,410) (32.5)%

Total Staffing — — — — —%

226
 503001 - Public Assemblies Facilities Capital Construction
85720 - Civic Coliseum

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources 3,269,000 810,000 840,000 30,000 3.7 %
Total Revenue 3,269,000 810,000 840,000 30,000 3.7 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 1,330,828 810,000 840,000 30,000 3.7 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 1,330,828 810,000 840,000 30,000 3.7 %

9000 Other Financing Uses — — — — —%

Total Expenditures 1,330,828 810,000 840,000 30,000 3.7 %

Total Staffing — — — — —%

227
 503572 - KCAC Operating
85721 - KCAC Operations - Contract Management

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 4,890,878 3,804,490 4,360,000 555,510 14.6 %
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 1,146,473 2,610,130 2,938,290 328,160 12.6 %
5900 Other Financing Sources 677,420 1,274,370 870,590 (403,780) (31.7)%
Total Revenue 6,714,772 7,688,990 8,168,880 479,890 6.2 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 7,369,954 7,688,990 8,168,880 479,890 6.2 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 7,369,954 7,688,990 8,168,880 479,890 6.2 %

9000 Other Financing Uses — — — — —%

Total Expenditures 7,369,954 7,688,990 8,168,880 479,890 6.2 %

Total Staffing — — — — —%

228
 503574 - Chilhowee Park Operating
85741 - Chilhowee Park Operations - Contract Management

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 331,542 383,860 285,880 (97,980) (25.5)%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 2,823 16,000 10,890 (5,110) (31.9)%
5900 Other Financing Sources 1,519,744 1,225,250 1,175,970 (49,280) (4.0)%
Total Revenue 1,854,108 1,625,110 1,472,740 (152,370) (9.4)%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 1,375,321 1,625,110 1,472,740 (152,370) (9.4)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 1,375,321 1,625,110 1,472,740 (152,370) (9.4)%

9000 Other Financing Uses — — — — —%

Total Expenditures 1,375,321 1,625,110 1,472,740 (152,370) (9.4)%

Total Staffing — — — — —%

229
 504001 - Metro Parking Capital Construction
43310 - Engineering - Administration

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 78,842 — — — —%
5900 Other Financing Sources — 800,000 525,000 (275,000) (34.4)%
Total Revenue 78,842 800,000 525,000 (275,000) (34.4)%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 800,000 525,000 (275,000) (34.4)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — 800,000 525,000 (275,000) (34.4)%

9000 Other Financing Uses — — — — —%

Total Expenditures — 800,000 525,000 (275,000) (34.4)%

Total Staffing — — — — —%

230
 506001 - KCC-Worlds Fair Park
85730 - Worlds Fair Park

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ 812,564 $ 1,000,000 $ 985,920 $ (14,080) (1.4)%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 74,533 30,000 55,000 25,000 83.3 %
5900 Other Financing Sources 2,535,408 2,626,180 2,795,350 169,170 6.4 %
Total Revenue 3,422,504 3,656,180 3,836,270 180,090 4.9 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 2,469,300 2,668,140 198,840 8.1 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 200,000 150,000 (50,000) (25.0)%
8950 Grants — — — — —%
8XXX Other Services and Charges 2,784,896 986,880 1,018,130 31,250 3.2 %
8000 Total Services and Charges 2,784,896 3,656,180 3,836,270 180,090 4.9 %

9000 Other Financing Uses — — — — —%

Total Expenditures 2,784,896 3,656,180 3,836,270 180,090 4.9 %

Total Staffing — — — — —%

231
 506002 - KCC-Convention Cntr Operations

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ 1,330,274 $ 1,200,000 $ 1,614,080 $ 414,080 34.5 %
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 7,355,616 5,921,260 7,843,480 1,922,220 32.5 %
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 107,541 484,270 76,280 (407,990) (84.2)%
5900 Other Financing Sources 2,633,920 2,281,270 1,741,630 (539,640) (23.7)%
Total Revenue 11,427,351 9,886,800 11,275,470 1,388,670 14.0 %

Expenditures
6000 Personnel Services — — — — —%
7000 Supplies 6,500 6,830 6,750 (80) (1.2)%
8000 Services & Other Charges 9,715,574 9,554,970 10,906,720 1,351,750 14.1 %
9000 Other Financing Uses 3,236 325,000 362,000 37,000 11.4 %
Total Expenditures 9,725,309 9,886,800 11,275,470 1,388,670 14.0 %

FY 26 Revenue Breakout

Other Financing Sources, 15.4% Taxes: 14.3%

Miscellaneous Revenue, 0.7%

Charges for Services, 69.6%

232
 506002 - KCC-Convention Cntr Operations
85750 - Convention Center - Contract Management

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 8,798,137 8,697,940 9,968,410 1,270,470 14.6 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 8,798,137 8,697,940 9,968,410 1,270,470 14.6 %

9000 Other Financing Uses — — — — —%

Total Expenditures 8,798,137 8,697,940 9,968,410 1,270,470 14.6 %

Total Staffing — — — — —%

233
 506002 - KCC-Convention Cntr Operations
85753 - Convention Center - Other

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance 6,500 6,830 6,750 (80) (1.2)%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 6,500 6,830 6,750 (80) (1.2)%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases 48,590 43,860 47,830 3,970 9.1 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 63,148 250,000 250,000 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 805,699 563,170 640,480 77,310 13.7 %
8000 Total Services and Charges 917,437 857,030 938,310 81,280 9.5 %

9000 Other Financing Uses 3,236 325,000 362,000 37,000 11.4 %

Total Expenditures 927,172 1,188,860 1,307,060 118,200 9.9 %

Total Staffing — — — — —%

234
 506003 - KCC-Convention Cntr Debt Service

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ 6,748,696 $ 6,800,000 $ — $ (6,800,000) (100.0)%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue 8,178,375 2,500,000 7,400,000 4,900,000 196.0 %
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 3,693,739 1,500,000 4,000,000 2,500,000 166.7 %
5900 Other Financing Sources — (1,500,000) (3,000,000) (1,500,000) 100.0 %
Total Revenue 18,620,810 9,300,000 8,400,000 (900,000) (9.7)%

Expenditures
6000 Personnel Services — — — — —%
7000 Supplies — — — — —%
8000 Services & Other Charges 4,162,070 5,159,290 4,540,200 (619,090) (12.0)%
9000 Other Financing Uses 2,729,710 4,140,710 3,859,800 (280,910) (6.8)%
Total Expenditures 6,891,780 9,300,000 8,400,000 (900,000) (9.7)%

FY 26 Revenue Breakout

Miscellaneous Revenue, 35.1%

Intergovernmental Revenue, 64.9%

235
 506003 - KCC-Convention Cntr Debt Service
85730 - Worlds Fair Park

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — — — —%

9000 Other Financing Uses — — — — —%

Total Expenditures — — — — —%

Total Staffing — — — — —%

236
 506003 - KCC-Convention Cntr Debt Service
85751 - Convention Center - Non Operations

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 4,151,531 4,140,080 4,138,610 (1,470) —%
8000 Total Services and Charges 4,151,531 4,140,080 4,138,610 (1,470) —%

9000 Other Financing Uses 2,729,710 4,140,710 3,859,800 (280,910) (6.8)%

Total Expenditures 6,881,241 8,280,790 7,998,410 (282,380) (3.4)%

Total Staffing — — — — —%

237
 506003 - KCC-Convention Cntr Debt Service
85752 - Locust Street Parking Garage

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 1,039 16,040 1,040 (15,000) (93.5)%
8000 Total Services and Charges 1,039 16,040 1,040 (15,000) (93.5)%

9000 Other Financing Uses — — — — —%

Total Expenditures 1,039 16,040 1,040 (15,000) (93.5)%

Total Staffing — — — — —%

238
 506003 - KCC-Convention Cntr Debt Service
85753 - Convention Center - Other

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 1,000,000 400,550 (599,450) (59.9)%
8950 Grants — — — — —%
8XXX Other Services and Charges 9,500 3,170 — (3,170) (100.0)%
8000 Total Services and Charges 9,500 1,003,170 400,550 (602,620) (60.1)%

9000 Other Financing Uses — — — — —%

Total Expenditures 9,500 1,003,170 400,550 (602,620) (60.1)%

Total Staffing — — — — —%

239
 506004 - KCC-Locust Street Garage
85752 - Locust Street Parking Garage

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 805,422 791,630 816,660 25,030 3.2 %
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 131,959 92,660 87,190 (5,470) (5.9)%
5900 Other Financing Sources — — 14,110 14,110 —%
Total Revenue 937,381 884,290 917,960 33,670 3.8 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 441,924 612,610 663,540 50,930 8.3 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 200,180 175,000 (25,180) (12.6)%
8950 Grants — — — — —%
8XXX Other Services and Charges 59,914 71,500 79,420 7,920 11.1 %
8000 Total Services and Charges 501,838 884,290 917,960 33,670 3.8 %

9000 Other Financing Uses — — — — —%

Total Expenditures 501,838 884,290 917,960 33,670 3.8 %

Total Staffing — — — — —%

240
 506005 - KCC-Tourism Activities
95380 - Visit Knoxville

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ 1,453,084 $ 1,575,000 $ 1,575,000 $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources 1,971,320 349,530 521,210 171,680 49.1 %
Total Revenue 3,424,404 1,924,530 2,096,210 171,680 8.9 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 3,240,644 1,924,530 2,096,210 171,680 8.9 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 3,240,644 1,924,530 2,096,210 171,680 8.9 %

9000 Other Financing Uses — — — — —%

Total Expenditures 3,240,644 1,924,530 2,096,210 171,680 8.9 %

Total Staffing — — — — —%

241
 506030 - KCC-Capital Projects

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — 500,000 500,000 —%
5900 Other Financing Sources — 2,168,000 9,866,500 7,698,500 355.1 %
Total Revenue — 2,168,000 10,366,500 8,198,500 378.2 %

Expenditures
6000 Personnel Services — — — — —%
7000 Supplies 22,075 — — — —%
8000 Services & Other Charges 511,065 2,168,000 10,366,500 8,198,500 378.2 %
9000 Other Financing Uses — — — — —%
Total Expenditures 533,140 2,168,000 10,366,500 8,198,500 378.2 %

FY 26 Revenue Breakout
Miscellaneous Revenue, 4.8%

Other Financing Sources, 95.2%

242
 506030 - KCC-Capital Projects
85730 - Worlds Fair Park

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment 22,075 — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 22,075 — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 485,703 668,000 7,541,500 6,873,500 1029.0 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 485,703 668,000 7,541,500 6,873,500 1029.0 %

9000 Other Financing Uses — — — — —%

Total Expenditures 507,777 668,000 7,541,500 6,873,500 1029.0 %

Total Staffing — — — — —%

243
 506030 - KCC-Capital Projects
85753 - Convention Center - Other

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 1,500,000 2,825,000 1,325,000 88.3 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 25,363 — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 25,363 1,500,000 2,825,000 1,325,000 88.3 %

9000 Other Financing Uses — — — — —%

Total Expenditures 25,363 1,500,000 2,825,000 1,325,000 88.3 %

Total Staffing — — — — —%

244
 507001 - Mass Transit-Motor Bus

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue 3,626,800 3,626,800 3,810,600 183,800 5.1 %
5400 Charges for Services 6,314,766 4,831,900 4,885,900 54,000 1.1 %
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 2,713 2,500 2,500 — —%
5900 Other Financing Sources 15,972,122 20,207,460 20,266,630 59,170 0.3 %
Total Revenue 25,916,400 28,668,660 28,965,630 296,970 1.0 %

Expenditures
6000 Personnel Services 17,458,623 17,469,480 17,957,520 488,040 2.8 %
7000 Supplies 1,688,600 2,562,660 2,287,960 (274,700) (10.7)%
8000 Services & Other Charges 7,678,625 8,636,520 8,720,150 83,630 1.0 %
9000 Other Financing Uses 15,075 — — — —%
Total Expenditures 26,840,923 28,668,660 28,965,630 296,970 1.0 %

FY 26 Revenue Breakout

Intergovernmental Revenue, 13.1%

Charges for Services, 16.9%

Miscellaneous Revenue, 0.0%

Other Financing Sources, 70.0%

245
 507001 - Mass Transit-Motor Bus
46110 - KAT - Administration

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 595,093 $ 665,870 $ 682,520 $ 16,650 2.5 %
6103 Part-Time Salaries — — — — —%
6207 Overtime — 1,050 1,050 — —%
6402 Pension Contribution 22,904 37,260 38,450 1,190 3.2 %
6XXX Other Personnel Costs 134,773 142,090 298,470 156,380 110.1 %
6000 Total Personnel Services 752,770 846,270 1,020,490 174,220 20.6 %

7100 Office Supplies 69,510 60,000 65,000 5,000 8.3 %

7200 Operating Supplies 38,057 45,000 40,000 (5,000) (11.1)%
7211 Uniforms 5,936 — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance 195,801 267,660 345,460 77,800 29.1 %
744X Computer Equipment 3,790 2,000 1,500 (500) (25.0)%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies 10,496 10,000 10,000 — —%
7000 Total Supplies 323,590 384,660 461,960 77,300 20.1 %

8130 Dues and Subscriptions 53,709 75,000 75,000 — —%

8241 Equipment Leases 17,920 21,980 17,110 (4,870) (22.2)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 771,667 295,000 375,000 80,000 27.1 %
8429 Misc. Travel Expenditures 641 — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 5,360,056 6,706,210 6,619,580 (86,630) (1.3)%
8000 Total Services and Charges 6,203,993 7,098,190 7,086,690 (11,500) (0.2)%

9000 Other Financing Uses 11,536 — — — —%

Total Expenditures 7,291,889 8,329,120 8,569,140 240,020 2.9 %

Total Staffing 1 1 1 — —%

246
 507001 - Mass Transit-Motor Bus
46120 - KAT - Vehicle Operations

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 8,999,343 $ 9,618,770 $ 9,859,230 $ 240,460 2.5 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 519,374 536,860 536,860 — —%
6402 Pension Contribution 306,518 305,760 305,760 — —%
6XXX Other Personnel Costs 2,822,596 2,250,820 2,250,820 — —%
6000 Total Personnel Services 12,647,832 12,712,210 12,952,670 240,460 1.9 %

7100 Office Supplies — — — — —%

7200 Operating Supplies 3,838 7,000 12,000 5,000 71.4 %
7211 Uniforms 85,210 80,000 85,000 5,000 6.3 %
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies 1,518,469 1,912,000 1,635,000 (277,000) (14.5)%
7000 Total Supplies 1,607,517 1,999,000 1,732,000 (267,000) (13.4)%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 407,773 — — — —%
8000 Total Services and Charges 407,773 — — — —%

9000 Other Financing Uses 3,539 — — — —%

Total Expenditures 14,666,660 14,711,210 14,684,670 (26,540) (0.2)%

Total Staffing — — — — —%

247
 507001 - Mass Transit-Motor Bus
46130 - KAT - Vehicle Maintenance

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 2,860,004 $ 2,934,220 $ 3,007,580 $ 73,360 2.5 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 213,786 195,370 195,370 — —%
6402 Pension Contribution 99,855 98,700 98,700 — —%
6XXX Other Personnel Costs 884,376 682,710 682,710 — —%
6000 Total Personnel Services 4,058,021 3,911,000 3,984,360 73,360 1.9 %

7100 Office Supplies — — — — —%

7200 Operating Supplies 32,541 35,000 35,000 — —%
7211 Uniforms 42,922 45,000 45,000 — —%
7300 Repair and Maintenance Supplies 1,220 — — — —%
741X Computer Maintenance 7,608 50,000 — (50,000) (100.0)%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies (326,797) 45,000 10,000 (35,000) (77.8)%
7000 Total Supplies (242,506) 175,000 90,000 (85,000) (48.6)%

8130 Dues and Subscriptions 390 — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 5,000 — (5,000) (100.0)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 10,000 100,000 90,000 900.0 %
8950 Grants — — — — —%
8XXX Other Services and Charges 43,042 246,240 181,960 (64,280) (26.1)%
8000 Total Services and Charges 43,432 261,240 281,960 20,720 7.9 %

9000 Other Financing Uses — — — — —%

Total Expenditures 3,858,947 4,347,240 4,356,320 9,080 0.2 %

Total Staffing — — — — —%

248
 507001 - Mass Transit-Motor Bus
46140 - KAT - NonVehicle Maintenance

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — 4,000 4,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — 4,000 4,000 — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 1,653 — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 242,138 225,660 246,460 20,800 9.2 %
8000 Total Services and Charges 243,791 225,660 246,460 20,800 9.2 %

9000 Other Financing Uses — — — — —%

Total Expenditures 243,791 229,660 250,460 20,800 9.1 %

Total Staffing — — — — —%

249
 507001 - Mass Transit-Motor Bus
46150 - KAT - Transit Center Maintenance

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 779,637 1,051,430 1,105,040 53,610 5.1 %
8000 Total Services and Charges 779,637 1,051,430 1,105,040 53,610 5.1 %

9000 Other Financing Uses — — — — —%

Total Expenditures 779,637 1,051,430 1,105,040 53,610 5.1 %

Total Staffing — — — — —%

250
 507003 - Mass Transit-Demand Response

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 109,936 1,193,000 660,000 (533,000) (44.7)%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources 967,150 1,180,960 1,875,040 694,080 58.8 %
Total Revenue 1,077,086 2,373,960 2,535,040 161,080 6.8 %

Expenditures
6000 Personnel Services 1,051,789 1,484,030 1,512,570 28,540 1.9 %
7000 Supplies 191,836 250,500 250,500 — —%
8000 Services & Other Charges — 639,430 771,970 132,540 20.7 %
9000 Other Financing Uses — — — — —%
Total Expenditures 1,243,625 2,373,960 2,535,040 161,080 6.8 %

FY 26 Revenue Breakout

Charges for Services, 26.0%

Other Financing Sources, 74.0%

251
 507003 - Mass Transit-Demand Response
46110 - KAT - Administration

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 266,828 $ 328,520 $ 336,730 $ 8,210 2.5 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 34,706 44,220 44,220 — —%
6402 Pension Contribution 10,232 12,060 12,060 — —%
6XXX Other Personnel Costs 97,679 85,430 85,430 — —%
6000 Total Personnel Services 409,444 470,230 478,440 8,210 1.7 %

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — 638,430 770,970 132,540 20.8 %
8000 Total Services and Charges — 638,430 770,970 132,540 20.8 %

9000 Other Financing Uses — — — — —%

Total Expenditures 409,444 1,108,660 1,249,410 140,750 12.7 %

Total Staffing — — — — —%

252
 507003 - Mass Transit-Demand Response
46120 - KAT - Vehicle Operations

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ 423,185 $ 813,470 $ 833,800 $ 20,330 2.5 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 38,005 45,940 45,940 — —%
6402 Pension Contribution 18,926 19,920 19,920 — —%
6XXX Other Personnel Costs 162,229 134,470 134,470 — —%
6000 Total Personnel Services 642,344 1,013,800 1,034,130 20,330 2.0 %

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies 191,836 250,500 250,500 — —%
7000 Total Supplies 191,836 250,500 250,500 — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — — — —%

9000 Other Financing Uses — — — — —%

Total Expenditures 834,181 1,264,300 1,284,630 20,330 1.6 %

Total Staffing — — — — —%

253
 507003 - Mass Transit-Demand Response
46130 - KAT - Vehicle Maintenance

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 1,000 1,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — 1,000 1,000 — —%

9000 Other Financing Uses — — — — —%

Total Expenditures — 1,000 1,000 — —%

Total Staffing — — — — —%

254
 508001 - Whittle Springs Golf Course
44341 - Whittle Springs Golf Course

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 828,385 798,170 894,290 96,120 12.0 %
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources — 22,660 (65,100) (87,760) (387.3)%
Total Revenue 828,385 820,830 829,190 8,360 1.0 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 802,836 820,830 829,190 8,360 1.0 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 802,836 820,830 829,190 8,360 1.0 %

9000 Other Financing Uses 25,549 — — — —%

Total Expenditures 828,385 820,830 829,190 8,360 1.0 %

Total Staffing — — — — —%

255
 508002 - Knoxville Municipal Golf Course
44342 - Knoxville Municipal Golf Course

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 964,291 941,320 1,004,930 63,610 6.8 %
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources — (13,580) (93,630) (80,050) 589.5 %
Total Revenue 964,291 927,740 911,300 (16,440) (1.8)%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 912,724 927,740 911,300 (16,440) (1.8)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 912,724 927,740 911,300 (16,440) (1.8)%

9000 Other Financing Uses 51,567 — — — —%

Total Expenditures 964,291 927,740 911,300 (16,440) (1.8)%

Total Staffing — — — — —%

256
 508003 - Golf Course Capital Improvements
44342 - Knoxville Municipal Golf Course

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources — — 200,000 200,000 —%
Total Revenue — — 200,000 200,000 —%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — 200,000 200,000 —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — 200,000 200,000 —%

9000 Other Financing Uses — — — — —%

Total Expenditures — — 200,000 200,000 —%

Total Staffing — — — — —%

257
 702002 - Fleet Service-Fleet Replacement
33598 - Fleet Services - Fixed Assets

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 4,437,244 26,000 26,000 — —%
5900 Other Financing Sources 11,912,137 7,955,740 8,650,940 695,200 8.7 %
Total Revenue 16,349,381 7,981,740 8,676,940 695,200 8.7 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 6,873,881 7,981,740 8,676,940 695,200 8.7 %
8000 Total Services and Charges 6,873,881 7,981,740 8,676,940 695,200 8.7 %

9000 Other Financing Uses — — — — —%

Total Expenditures 6,873,881 7,981,740 8,676,940 695,200 8.7 %

Total Staffing — — — — —%

258
 704050 - KAT Risk Management
21245 - KAT - Insurance

Actual Budget Proposed

Account Account Description FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — 40,000 4,770 (35,230) (88.1)%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 177,163 125,400 25,630 (99,770) (79.6)%
5900 Other Financing Sources 425,930 651,370 786,600 135,230 20.8 %
Total Revenue 603,093 816,770 817,000 230 —%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs 17,618 — — — —%
6000 Total Personnel Services 17,618 — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 51,383 49,900 49,900 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 50,000 50,000 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 736,746 716,870 717,100 230 —%
8000 Total Services and Charges 788,129 816,770 817,000 230 —%

9000 Other Financing Uses — — — — —%

Total Expenditures 805,747 816,770 817,000 230 —%

Total Staffing 1 — — — —%

259
 City of Knoxville, Tennessee
FY 2025/2026 Proposed Budget
Budget Summary Detail
Actual Budget Proposed
FY2023/24 FY2024/25 FY2025/26 $ Variance % Variance

Totals REVENUES
Taxes $ 300,596,817 $ 306,302,000 $ 307,247,030 $ 945,030 0.3%
Licenses and Permits 6,859,521 4,603,750 5,432,650 828,900 18.0%
Intergovernmental Revenue 98,369,777 48,385,980 51,844,450 3,458,470 7.1%
Charges for Services 35,445,780 32,453,880 33,790,700 1,336,820 4.1%
Fines and Forfeitures 3,211,701 2,792,360 2,877,920 85,560 3.1%
Miscellaneous Revenue 43,914,162 20,906,760 26,082,370 5,175,610 24.8%
Interfund Service Charges 56,387,828 64,239,090 68,642,570 4,403,480 6.9%
Transfers In 99,725,503 98,399,250 81,572,840 (16,826,410) -17.1%
Other Financing Sources — 26,549,470 29,244,850 2,695,380 10.2%
Total Revenue $ 644,511,088 $ 604,632,540 $ 606,735,380 $ 2,102,840 0.3%

TOTAL EXPENDITURES BY DIVISION/DEPARTMENT

Personnel Services $ 161,452,144 $ 175,917,100 $ 188,869,780 $ 12,952,680 7.4%
Supplies 26,167,993 25,492,980 24,894,090 (598,890) -2.3%
Services & Other Charges 279,091,614 262,465,200 267,610,610 5,145,410 2.0%
Other Financing Uses 137,293,394 140,757,260 125,360,900 (15,396,360) -10.9%
Total Expenditures $ 604,005,145 $ 604,632,540 $ 606,735,380 $ 2,102,840 0.3%

260