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Fund Outlook: <br />The fund includes the debt service payment for the public works facility. Initially, the debt service <br />payment was structured to be financed through a tax levy. Since the tax levy has been eliminated, there <br />has been a significant shift in the financial burden to the Water (Fund 601) and Sewer fund (Fund 602), <br />since transfers from these funds are the primary source of revenues for the Water/Sewer replacement <br />fund (Fund 604). The City must closely monitor the Water and Sewer fund to ensure that it can continue <br />to finance the Water/Sewer replacement fund to meet its capital infrastructure needs and the future <br />debt service payments. The debt will not be retired until 2034. It is currently projected that an increase <br />of 10% in utility rates in 2026 for water and 8% for sewer would be needed in the water and sewer funds <br />to fund the operations, debt service, and capital outlay. The water tower is scheduled to be painted in <br />2034, which is the most significant expenditure in the fund. As noted below, 2034 would need additional <br />funding to meet the budget proposed for the CIP, primarily driven by the Water Tower painting project <br />and the Combo Sewer Machine. <br /> <br />2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 <br />Revenues $576,512 $576,125 $598,308 $610,505 $630,018 $640,137 $665,577 $687,755 $1,717,191 $751,388 <br />Expenditures $1,557,553 $467,160 $1,028,573 $716,617 $1,249,117 $538,223 $801,172 $453,807 $2,310,400 $187,500 <br />Fund Balance $1,052,473 $1,161,438 $731,173 $625,061 $5,963 $107,877 $(27,719) $206,229 $(386,980) $176,908 <br />-600,000 <br />-400,000 <br />-200,000 <br />0 <br />200,000 <br />400,000 <br />600,000 <br />800,000 <br />1,000,000 <br />1,200,000 <br />1,400,000 <br /> $- <br /> $500,000 <br /> $1,000,000 <br /> $1,500,000 <br /> $2,000,000 <br /> $2,500,000 <br />Fund BalanceRevenues and ExpendituresWater & Sewer Fund 604 - Fund Balance <br />Revenues Expenditures Fund Balance <br /> <br /> <br />CONCLUSION <br />City staff has prepared this document in conjunction with those projects and capital items that are known <br />and for which costs can be reasonably estimated. The CIP should be considered a planning tool, and the <br />projects included for 2026 serve as a work plan for staff. 2026 projects will be included in the 2026 Budget <br />that will be adopted by Council in December. For any 2027 projects, staff will request authorization from <br />Council before proceeding with a feasibility study, acquisition, or construction. <br /> <br /> <br />17