FY2027 PROPOSED BUDGET – CITYWIDE EXPENSES - Personnel Services, Debt Service, Services & Charges, CIP Cash Funded Projects, Repairs & Maintenance, Supplies, Capital Outlay, Payments to TIRZs, Special Programs & Events, Payments to MUDs FY2027 Proposed

Staff Report & Agenda Item Details

FY2027 PROPOSED BUDGET – CITYWIDE EXPENSES - Personnel Services, Debt Service, Services & Charges, CIP Cash Funded Projects, Repairs & Maintenance, Supplies, Capital Outlay, Payments to TIRZs, Special Programs & Events, Payments to MUDs FY2027 Proposed New Positions (7.75) – Police, Senior Crime Analyst; EMS (2) Paramedic; EMS (2) EMT/AEMT; Economic Development, Removal of Coordinator; Parks Recreation (2.4) Camp Counselor; Parks Recreation (.60) Assistant Camp Director; Communications HOT Fund (.75) Administrative Assistant. FY2027 Proposed Three (3) New Police Vehicles – Asset Forfeiture New Purchase FY2027 Proposed Budget – General Fund – Revenues $112,588,248, Expenditures $114,148,836 Days of Operating Expenditures (Over/Under 110 days) – 0.9 FY2027 Proposed Budget – Utility Fund – Revenues $60,139,247, Expenditures $60,501,158 Days of Operating Expenditures (Over/Under 90 days) – 30.3 FY2027 Proposed Budget – The Ballpark – Revenues $4,923,401, Expenditures $4,922,746 Revenues Over/Under Expenditures - $655 SPECIAL REVENUE FUNDS – Chapter 59 Seizure Fund, Asset Forfeiture Fund, Police Activities Fund, Animal Care Donation Fund, Volunteer Fire Department Donation Fund, Fire Mitigation Fees Fund, Library Gift Fund, 4B Maintenance & Operations/ Debt Fund, Municipal Court Bldg. Security Fund, Municipal Court Technology Fund, Municipal Court TPRF Fund, Local Youth Diversion Fund, Technology Fund, Public Safety Technology Fund, Hotel/Motel Tax Fund, Public Access Channel Fund, Tree Preservation Fund, Hurricane Harvey Fund, HMGP Disaster Recovery Fund, Opioid Abatement Fund, Hurricane Beryl Fund, Hurricane Laura Fund. FY2027 Proposed Budget - Hotel/Motel Occupancy Tax Fund – Revenues $1,062,500, Expenditures $995,973 FY2027 Proposed Budget - 4B Park Maintenance & Operations – Revenues $4,300,224, Expenditures $6,229,430 Fleet – Total Revenues $2,199,466, Expenditures $2,475,291 Capital Replacement Fund Total Revenues (CRFs, Miscellaneous, Investment Earnings, Transfers) $2,970,687 Total Expenditures (General Vehicles, Public Safety Vehicles, Emergency Vehicle Replacement, Equipment) $2,205,000 Asset Forfeiture Replacement $684,000 PROPOSED CIP – SPENDING BY PROGRAM FY2027-2031 – Reinvestment, Streets/Traffic, Drainage, Police, Fire, Facilities, Parks, Water, and Wastewater. New Tax Supported Projects • FM 2094 at Twin Oaks Blvd – Traffic Safety Improvements (Cash & Grant) • Westside Maser Plan (Cash Funded) • Neighborhood Drainage Improvements (Cash Funded) • Trail Condition Maintenance Plan (4B Funded) • Floyd Road Trail (4B Funded) • Bay Colony Trails (4B Funded) • League Park Restrooms (Park Dedication Fees) New Revenue Supported Projects • UB Receiving Towers • Sanitary Sewer Evaluation Study (Cash Funded) • Meadowbend STP Lift Station, Ph 1 & 2 (Cash Funded) Proposed New Debt by Program – FY2027-2031 Wastewater $25.53M, Water CRF $24.60M, Fire $28.79M, Water Utility Fund $296.94M Budget Schedule Going Forward: Council Workshops Tuesday, August 11 (5:00 p.m.) – Council Budget Workshop #2 • Property Tax Roll & NNR Tax Rate • Outstanding questions • Gather information for budget ordinance Tuesday, August 25 (5:00 p.m.) – Council Budget Workshop #3 • Answer remaining questions and outstanding items Tax Rate and Budget Adoption Tuesday, August 11 – Council Meeting • Report on Property Tax Roll for NNR & VAR tax rate calculations • Propose Property Tax Rate Tuesday, August 25 – Council Meeting • Public Hearing and First Reading of FY2027 budget ordinance Tuesday, September 8 - Council Meeting • Second Reading and Adoption of the budget ordinance • Adopt Property Tax Rate

This motion is scored as EXPANDS_GOVERNMENT (Impact Weight: 7.5/10). Under the Bastiat Liberty Watchdog Index, measures that increase tax rates or fee schedules, issue new debt or Certificates of Obligation, expand regulatory/zoning restrictions on private land use, or authorize unbudgeted spending expansions reduce an official's Freedom Score when voted YES (and reward dissenting NO votes).