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6 | Page <br />The following bar chart and table show year-over-year changes to expense categories. <br /> <br /> 2025 Budget 2026 Budget $ Change % Change <br />Personnel 4,197,291 4,797,852 600,561 14.3% <br />Materials & Supplies 231,488 239,816 8,328 3.6% <br />Charges & Services 3,354,162 3,752,938 398,776 11.9% <br />Contingency Reserve 35,000 - (35,000) -100.0% <br />TOTAL OPERATIONS 7,817,941 8,790,606 972,664 12.4% <br />Capital Outlay (Expense) 75,000 49,000 (26,000) -34.7% <br />Transfers* 19,000 20,000 1,000 5.3% <br />TOTAL CAPITAL & TRANSFERS 94,000 69,000 (25,000) -26.6% <br />GRAND TOTAL $ 7,911,941 $ 8,859,606 $ 947,664 12% <br />* Transfers are not Expenses. They are funds that get placed into a Capital Fund for expenditure on large <br />purchases. We are showing them here because Transfers were previously shown in the General Fund Expense <br />Budget, and we wanted to present a more accurate comparison year-to-year. <br /> <br />The table below outlines the key factors driving the changes to the Operations budget. <br />Personnel expenses continue to increase as we move toward full staffing based on recent <br />organizational studies, including expanding our public safety departments to meet the <br />needs of a growing community. <br /> % Change Main Factors <br />Personnel 14.3% 4 new FTE, add'l Paid-on-call FF Hours <br />Materials & Supplies 3.6% Computers & Road Salt fluctuate year-to-year <br />Charges & Services 11.9% Contract Services, Comp Planning, Engineering <br />Contingency Reserve -100% Not Budgeting a Contingency <br />Capital Outlay (Expense) -34.7% Capital Purchases fluctuate year-to-year <br />Transfers 5.3% Minimal $ change, Only Fire Equipment <br /> <br /> <br /> <br /> <br /> <br />0 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 <br />Personnel <br />Materials & Supplies <br />Charges & Services <br />Contingency Reserve <br />Capital Outlay (Expense) <br />Transfers* <br />General Fund Expenses by Category <br />2025 Budget 2026 Budget