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7 | Page <br />Divisions/Department Budgets <br />The following sections summarize the expense budgets for each division and <br />department. Detailed budgets for each department are available in the line-item budgets. <br />The chart below shows the distribution of General Fund Expenditures by Division. <br /> <br />In 2025, the City adopted a new approach to managing capital set-asides, resulting in <br />notable changes to departmental budgets. We shifted vehicle & equipment fund and street <br />maintenance fund transfers out of the General Fund and into dedicated capital levies; the <br />financial impact of this varied across departments. The Streets Department experienced <br />the most significant change, with the annual Street Maintenance transfer now funded <br />through a separate levy. In some comparisons to follow we adjust for this change in <br />practice by noting “less __ transfer” to indicate what the budget would have been without it. <br />There are still a number of capital or project-oriented expenses in the general fund that <br />cause large swings in expenditures from year to year. We will continue to move toward <br />additional separate project and capital budgeting as we’re able. <br />We also continue to move toward more accurate budgeting and expenditure of some <br />shared expenses, such as city hall maintenance and IT support. Starting in 2024, we <br />moved city hall expenses to an internal service fund (703), which is funded by transfers <br />from each department housed in the City Center building. Changes have also been made <br />to IT support expenses to more accurately distribute those expenses to departments. <br /> <br /> <br /> <br />25% <br />51% <br />24% <br />General Fund Expenditures by Division <br />General Government <br />Public Safety <br />Public Works