City Council

City Council Thursday, May 7, 2026, 5:30 PM, Bushor Conference Room, 149 Church Street, 1st Floor Join from PC, Mac, iPad, or Android: https://zoom.us/j/95935879384 Phone one-tap: +13092053325, 95935879384# US Join via audio: +1 309 205 3325 US Webinar ID: 959 3587 9384 International numbers available: https://zoom.us/u/adC7Ep0iNU **CCTV link: https://www.youtube.com/playlist?list=PLljLFn4BZd2PwCge7lNoKug676jIf_iUA ** 1. Agenda Subject 1.1. Motion to adopt agenda Meeting May 7, 2026 - FY27 Budget Presentations - Thursday, May 7, 2026, 5:30 PM, Bushor Conference Room, 149 Church Street, 1st Floor Category 1. Agenda Department Council and Board Type Action Procedural Recommended Action Motion to adopt agenda 2. Public Forum: Time Certain: 5:30 pm Subject 2.1. Verbal Comments Meeting May 7, 2026 - FY27 Budget Presentations - Thursday, May 7, 2026, 5:30 PM, Bushor Conference Room, 149 Church Street, 1st Floor Category 2. Public Forum: Time Certain: 5:30 pm Department Council and Board Page 1 of 101  Type Action Procedural Recommended Action open Public Forum close Public Forum 3. Burlington City Arts Subject 3.1. Burlington City Arts Meeting May 7, 2026 - FY27 Budget Presentations - Thursday, May 7, 2026, 5:30 PM, Bushor Conference Room, 149 Church Street, 1st Floor Category 3. Burlington City Arts Department City Arts Type Information Presentation 4. Burlington Parks, Recreation, and Waterfront Subject 4.1. Burlington Parks, Recreation, and Waterfront Meeting May 7, 2026 - FY27 Budget Presentations - Thursday, May 7, 2026, 5:30 PM, Bushor Conference Room, 149 Church Street, 1st Floor Category 4. Burlington Parks, Recreation, and Waterfront Department Parks, Recreation, & Waterfront Type Information Presentation 5. Mayor's Office Subject 5.1. Mayor's Office Meeting May 7, 2026 - FY27 Budget Presentations - Thursday, May 7, 2026, 5:30 PM, Bushor Conference Room, 149 Church Street, 1st Floor Category 5. Mayor's Office Department Mayor's Office Type Information Presentation 6. Regional Programs Subject 6.1. Regional Programs Meeting May 7, 2026 - FY27 Budget Presentations - Thursday, May 7, 2026, 5:30 PM, Bushor Conference Room, 149 Church Street, 1st Floor Category 6. Regional Programs Department Mayor's Office Page 2 of 101  Type Information Presentation 7. Retirement Fund **this item will be part of the May 11th Board of Finance Agenda** Subject 7.1. Retirement Fund Meeting May 7, 2026 - FY27 Budget Presentations - Thursday, May 7, 2026, 5:30 PM, Bushor Conference Room, 149 Church Street, 1st Floor Category 7. Retirement Fund **this item will be part of the May 11th Board of Finance Agenda** Department Human Resources Type Information Presentation 8. Health & Dental Insurance **this item will be part of the May 11th Board of Finance Agenda** Subject 8.1. Health & Dental Insurance Meeting May 7, 2026 - FY27 Budget Presentations - Thursday, May 7, 2026, 5:30 PM, Bushor Conference Room, 149 Church Street, 1st Floor Category 8. Health & Dental Insurance **this item will be part of the May 11th Board of Finance Agenda** Department Human Resources Type Information Presentation 9. Liability Insurance and Workers Comp **this item will be part of the May 11th Board of Finance Agenda** Subject 9.1. Liability Insurance and Workers Comp Meeting May 7, 2026 - FY27 Budget Presentations - Thursday, May 7, 2026, 5:30 PM, Bushor Conference Room, 149 Church Street, 1st Floor Category 9. Liability Insurance and Workers Comp **this item will be part of the May 11th Board of Finance Agenda** Department Human Resources Type Information Presentation 10. Department Of Finance And Administration Subject 10.1. Department Of Finance And Administration Meeting May 7, 2026 - FY27 Budget Presentations - Thursday, May 7, 2026, 5:30 PM, Bushor Conference Room, 149 Church Street, 1st Floor Category 10. Department Of Finance And Administration Department Department of Finance and Administration Page 3 of 101  Type Information Presentation 11. Adjournment Subject 11.1. Motion to adjourn Meeting May 7, 2026 - FY27 Budget Presentations - Thursday, May 7, 2026, 5:30 PM, Bushor Conference Room, 149 Church Street, 1st Floor Category 11. Adjournment Department Council and Board Type Action Procedural Recommended Action Motion to adjourn Page 4 of 101  May 7, 2026 Burlington City Arts Page 5 of 101 BCA FY27 Organizational Chart Page 6 of 101  FY26 Highlights Education • Programs served 4029 children, teens, and adults to date through studio classes, camps, workshops, and scholarships that expand access to creative skill- building and community participation • Served 556 youth through summer camps, including 130 scholarships supporting access through fundraised dollars. Events • Festival of Fools returned as a two-day community celebration supported through partnerships with local businesses and community sponsors. • Activated City Hall Park with 107 public events from July–September, drawing 42,768 attendees downtown • Groundhog Fest and Downtown Lights promoted Burlington during winter months • Jazz on the Marketplace returns in June ‘26 Public Art • Installed two permanent public artworks contributing to long-term cultural infrastructure and placemaking. • Youth Mural Apprenticeship explored Burlington’s industrial and waterfront history with 8 youth apprentices, created 1 permanent artwork, engaged 200 audience members in person for unveiling and 22,694 digitally Exhibitions • Human Impact: Contemporary Art and the Environment engages audiences in issues related to climate, extraction, pollution, repair, and reuse through contemporary art. The exhibition welcomed 2,100 visitors in its first month, with 12 school tours scheduled through June ‘26 Page 7 of 101  FY27 Highlights Main Street Opening Celebration – July 17 and 18 • BCA coordinating public programming, promotion, and activation strategies for the Main Street reopening in partnership with DPW and CEDO. Gallery Youth Mural Apprenticeship, Storm Water History Explored • Year two of the Youth Mural Apprenticeship will explore stormwater and Lake Champlain issues through youth-driven public art in partnership with the Water Department. Illuminate Burlington • Expand the winter pilot initiative connecting downtown and waterfront areas through lighting installations, artist projects, and community partner events during the winter season. Artist grants • Launch a new foundation-funded artist grant program supporting regional artists working in experimental media and community-based presentation models. 405 Pine Street • Expand public and partner use of the new 405 Pine Street community space for meetings, workshops, and civic and cultural gatherings. Audience Survey • Conduct outreach and engagement with existing and potential audience to inform future cultural planning Page 8 of 101 Cost Savings for FY27 FY27 reductions prioritize preserving core public programming and education services while lowering General Fund impact. • Eliminated vacant Development Director position as fundraising responsibilities transition in part to the BCA Foundation.- $125,000 • Hold open vacant curator position for 1 year while piloting alternative exhibition development models. - $74,000 • Reduced scale and frequency of higher-cost events to prioritize sustainability, maintain broader year- round programming capacity and facilitate community-led events. -$68,000 Page 9 of 101 Impact of Cost Savings Reductions are focused on maintaining the highest-impact public programs while operating within a reduced cost structure. • Festival of Fools will transition from its original, large-scale multi-day format to a smaller, more financially sustainable model that emphasizes promotion of Burlington and audience experience. • City Hall Park programming will focus on fewer, higher-attendance and partnership-based events. • New Year’s Eve programming will prioritize free, family-focused daytime activities over larger ticketed evening programming. • Reduces initial fundraising capacity for first half of FY27 while the BCA Foundation restructures. (Fundraising targets budgeted reflect this.) • Gallery operating hours adjusted to align staffing capacity with highest attendance periods. Page 10 of 101 Operating Plan for Reductions • Pilot a Guest Curator Program that expands exhibition perspectives while allowing BCA staff to focus on production, partnerships, and operational support. • Senior staff absorbing management duties for exhibitions and fundraising teams. Small reorg may result in second half of fiscal year; funds assumed in proposed budget. • Reallocate education staff capacity from concluded programs to support continued youth and intergenerational programming across downtown and Pine Street sites. • Long-term donor cultivation and pipeline development will transition gradually to the BCA Foundation. Page 11 of 101 FY26-FY27 Budget Change $ Change FY26 Budget % Change FY26 Budget FY26 Budget FY26 Projected Final FY27 Proposed to FY27 Proposed to FY27 Proposed Revenues 1,762,585 1,711,305 1,748,435 (14,150) -1% Expense 3,243,248 3,127,300 3,080,650 (162,598) -5% GF Impact (1,480,663) (1,415,995) (1,332,215) (176,748) -12% • The proposed FY27 budget reduces BCA’s General Fund impact by $176,748, reflecting the combined effects of a reduction in staff salaries and program expenses and an increase in the cost of benefits. • FY26 vacancy savings helped offset operating costs during organizational restructuring and are contributing to lower FY27 expenses. Page 12 of 101 Moving Forward Opportunities • New multi-year artist grant initiative 100% through national foundation funding with an estimated annual net benefit of approximately $40,000 to support administrative costs and $60,000 to regional artists and creative activity. • Develop a coordinated event production and scheduling function to support city departments and community partners, improve permitting and operational systems, and strengthen infrastructure for public events citywide. • Broadened perspectives through diverse curatorial voices in exhibitions programs • Facilitation of community events in public spaces (San Gennaro Food Fest, Spotlight 250) Challenges • Continued uncertainty in corporate and philanthropic giving, combined with reduced fundraising staffing capacity during BCA Foundation restructuring. Page 13 of 101  Summary • FY27 budget reduces General Fund impact by 12% while preserving core public programming, youth education, exhibitions, and public art initiatives. • Organizational restructuring and staffing consolidation support a more sustainable operational model. • BCA continues to leverage partnerships, grants, and earned revenue to expand the impact of municipal investment. • Strategic reductions prioritize long-term stability while maintaining BCA’s role in economic revitalization, cultural access, and community engagement. Page 14 of 101 Question and Discussion Page 15 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Actual 2025 Amended 2025 Actual 2024 Amended 2024 Actual Account Account Description Requested Amount Budget Amount Budget Amount Fund 101 - General Fund REVENUE Department 27 - Burlington City Arts Division 000 - Admin Program 000 - Administration Other Revenue 4380_109 Third Party Gateway CC surcharge 9,500.00 13,547.11 17,000.00 9,400.71 .00 353.51 Other Revenue Totals $9,500.00 $13,547.11 $17,000.00 $9,400.71 $0.00 $353.51 Program 000 - Administration Totals $9,500.00 $13,547.11 $17,000.00 $9,400.71 $0.00 $353.51 Program 051 - Development Intergovernmental Revenues 4875_100 Grants Federal Operating Direct .00 .00 45,000.00 45,000.00 25,000.00 25,000.00 4875_140 Grants State Operating 9,000.00 13,000.00 89,000.00 85,000.00 123,100.00 113,474.07 Intergovernmental Revenues Totals $9,000.00 $13,000.00 $134,000.00 $130,000.00 $148,100.00 $138,474.07 Other Revenue 4950_115 Donations Corporate 165,000.00 122,229.93 323,500.00 228,641.40 323,500.00 256,203.00 4950_120 Donations Board 115,000.00 83,997.50 100,000.00 140,509.10 100,000.00 65,584.79 4950_123 Donations General 50,000.00 34,720.56 33,000.00 35,417.50 33,000.00 29,222.75 4950_125 Donations Major Gifts 250,000.00 206,934.51 262,500.00 202,825.80 262,500.00 194,716.74 4950_130 Donations Special Events 65,000.00 .00 65,000.00 52,739.43 73,970.00 92,711.20 Other Revenue Totals $645,000.00 $447,882.50 $784,000.00 $660,133.23 $792,970.00 $638,438.48 Miscellaneous 4330 Foundations 350,000.00 155,041.00 125,000.00 122,500.00 125,000.00 110,000.00 Miscellaneous Totals $350,000.00 $155,041.00 $125,000.00 $122,500.00 $125,000.00 $110,000.00 Program 051 - Development Totals $1,004,000.00 $615,923.50 $1,043,000.00 $912,633.23 $1,066,070.00 $886,912.55 Division 000 - Admin Totals $1,013,500.00 $629,470.61 $1,060,000.00 $922,033.94 $1,066,070.00 $887,266.06 Division 175 - BCA Center Charges for Services 4275 Rent & Lease 5,000.00 5,516.00 23,000.00 22,404.75 23,000.00 26,790.50 4600_120 Fees For Services Culture & Recreation 64,000.00 34,155.00 64,000.00 48,525.00 43,800.00 39,416.00 Charges for Services Totals $69,000.00 $39,671.00 $87,000.00 $70,929.75 $66,800.00 $66,206.50 Other Revenue 4950_123 Donations General .00 .00 .00 383.00 .00 .00 Other Revenue Totals $0.00 $0.00 $0.00 $383.00 $0.00 $0.00 Miscellaneous 4395 Art & Merchandise Sales 60,000.00 55,082.16 110,000.00 152,979.81 50,000.00 31,668.33 4397 Class Registration 5,000.00 7,727.50 16,000.00 18,310.25 5,000.00 17,246.25 Miscellaneous Totals $65,000.00 $62,809.66 $126,000.00 $171,290.06 $55,000.00 $48,914.58 Division 175 - BCA Center Totals $134,000.00 $102,480.66 $213,000.00 $242,602.81 $121,800.00 $115,121.08 Run by Katherine Schad on 05/01/2026 13:50:21 PM Page 1 of 8 Page 16 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Actual 2025 Amended 2025 Actual 2024 Amended 2024 Actual Account Account Description Requested Amount Budget Amount Budget Amount Fund 101 - General Fund REVENUE Department 27 - Burlington City Arts Division 176 - Arts Education Program 056 - Clay Studio Miscellaneous 4397 Class Registration .00 100.00 .00 .00 .00 .00 Miscellaneous Totals $0.00 $100.00 $0.00 $0.00 $0.00 $0.00 Program 056 - Clay Studio Totals $0.00 $100.00 $0.00 $0.00 $0.00 $0.00 Program 058 - Visual Arts Charges for Services 4275 Rent & Lease 102,410.00 107,730.43 95,000.00 91,748.93 50,000.00 63,010.10 Charges for Services Totals $102,410.00 $107,730.43 $95,000.00 $91,748.93 $50,000.00 $63,010.10 Miscellaneous 4395 Art & Merchandise Sales 21,525.00 13,761.28 20,500.00 13,776.70 15,000.00 17,292.97 4397 Class Registration 324,000.00 330,401.69 360,000.00 259,000.52 255,000.00 273,975.75 Miscellaneous Totals $345,525.00 $344,162.97 $380,500.00 $272,777.22 $270,000.00 $291,268.72 Program 058 - Visual Arts Totals $447,935.00 $451,893.40 $475,500.00 $364,526.15 $320,000.00 $354,278.82 Division 176 - Arts Education Totals $447,935.00 $451,993.40 $475,500.00 $364,526.15 $320,000.00 $354,278.82 Division 177 - Festivals/Events Intergovernmental Revenues 4990_100 Interfund Transfer Proceeds General Fund .00 .00 .00 .00 30,000.00 30,000.00 Intergovernmental Revenues Totals $0.00 $0.00 $0.00 $0.00 $30,000.00 $30,000.00 Charges for Services 4275 Rent & Lease 90,000.00 61,682.83 52,000.00 39,876.60 26,400.00 43,944.40 4295 Parking Fees .00 .00 .00 .00 15,000.00 20,421.00 4465 Rent Grounds .00 .00 .00 .00 15,000.00 .00 Charges for Services Totals $90,000.00 $61,682.83 $52,000.00 $39,876.60 $56,400.00 $64,365.40 Other Revenue 4720 Use of Fund Balance .00 .00 .00 .00 120,000.00 .00 4950_115 Donations Corporate .00 .00 .00 .00 60,000.00 69,500.00 Other Revenue Totals $0.00 $0.00 $0.00 $0.00 $180,000.00 $69,500.00 Miscellaneous 4387 Admissions 21,000.00 76,374.74 75,000.00 71,417.59 52,500.00 73,043.19 4395 Art & Merchandise Sales .00 .00 .00 .00 60,000.00 76,490.97 Miscellaneous Totals $21,000.00 $76,374.74 $75,000.00 $71,417.59 $112,500.00 $149,534.16 Division 177 - Festivals/Events Totals $111,000.00 $138,057.57 $127,000.00 $111,294.19 $378,900.00 $313,399.56 Run by Katherine Schad on 05/01/2026 13:50:21 PM Page 2 of 8 Page 17 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Actual 2025 Amended 2025 Actual 2024 Amended 2024 Actual Account Account Description Requested Amount Budget Amount Budget Amount Fund 101 - General Fund REVENUE Department 27 - Burlington City Arts Division 178 - Public Art Charges for Services 4600_120 Fees For Services Culture & Recreation 42,000.00 .00 12,000.00 10,707.00 12,000.00 5,000.00 Charges for Services Totals $42,000.00 $0.00 $12,000.00 $10,707.00 $12,000.00 $5,000.00 Miscellaneous 4395 Art & Merchandise Sales .00 .00 .00 300.00 .00 .00 Miscellaneous Totals $0.00 $0.00 $0.00 $300.00 $0.00 $0.00 Division 178 - Public Art Totals $42,000.00 $0.00 $12,000.00 $11,007.00 $12,000.00 $5,000.00 Department 27 - Burlington City Arts Totals $1,748,435.00 $1,322,002.24 $1,887,500.00 $1,651,464.09 $1,898,770.00 $1,675,065.52 REVENUE TOTALS $1,748,435.00 $1,322,002.24 $1,887,500.00 $1,651,464.09 $1,898,770.00 $1,675,065.52 EXPENSE Department 27 - Burlington City Arts Division 000 - Admin Program 000 - Administration Personnel Services 5000_100 Salaries and Wages Regular, Full Time 554,806.00 454,492.57 580,146.00 484,195.64 552,132.00 496,998.59 5000_110 Salaries and Wages Regular Part Time .00 (3,074.08) .00 3,074.08 .00 .00 5000_115 Salaries and Wages Seasonal/Temporary 25,000.00 5,819.43 12,000.00 22,663.77 26,000.00 8,837.63 5000_900 Salaries and Wages Attrition/reorganization .00 .00 .00 .00 (59,000.00) .00 5100 Overtime 750.00 (335.74) 1,500.00 1,400.69 1,000.00 2,607.19 5200_115 Other Personnel Services Other Compensation 2,800.00 1,213.70 2,800.00 436.30 2,800.00 2,050.00 5200_120 Other Personnel Services Shift Differential .00 108.66 .00 1.87 .00 .00 5200_130 Other Personnel Services Allowance Taxable 1,500.00 1,538.36 2,760.00 951.49 1,000.00 1,373.05 5400_100 Employee Benefits FICA 44,741.00 36,225.60 44,921.00 34,227.31 42,605.00 37,157.59 5400_115 Employee Benefits Retirement B 149,384.00 129,318.00 139,122.00 139,122.00 110,533.00 110,533.00 5400_120 Employee Benefits Workers Compensation 51,651.00 .00 19,463.00 19,463.00 38,529.00 38,083.56 5400_125 Employee Benefits Health Insurance 348,021.00 .00 274,272.00 274,272.00 239,380.00 239,380.00 5400_130 Employee Benefits Dental Insurance 15,414.00 .00 16,760.00 16,760.00 14,201.00 14,201.00 5400_135 Employee Benefits Life Insurance 3,142.00 .00 3,211.00 3,211.00 3,268.00 3,268.00 5400_145 Employee Benefits Employee Parking 3,320.00 .00 .00 5,041.00 2,580.00 3,080.00 5400_150 Employee Benefits Recognition 2,546.00 1,550.54 .00 .00 1,000.00 766.00 Personnel Services Totals $1,203,075.00 $626,857.04 $1,096,955.00 $1,004,820.15 $976,028.00 $958,335.61 General Operating 6000 Office Supplies 5,150.00 3,441.81 4,851.00 3,460.91 5,000.00 4,224.51 6005 Postage 5,000.00 4,053.25 4,000.00 3,961.22 4,000.00 3,897.39 6010 Computer Equipment 300.00 .00 300.00 20.32 300.00 1,226.25 6017 Computer Licensing and Maint. .00 834.47 .00 .00 .00 37.44 Run by Katherine Schad on 05/01/2026 13:50:21 PM Page 3 of 8 Page 18 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Actual 2025 Amended 2025 Actual 2024 Amended 2024 Actual Account Account Description Requested Amount Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 27 - Burlington City Arts Division 000 - Admin Program 000 - Administration General Operating 6025 Furnishings .00 .00 .00 .00 1,500.00 1,501.69 6200 Medical Fees And Supplies 515.00 500.00 1,000.00 910.68 1,000.00 274.11 6202 Printing/Copying/Paper Mgt 29,700.00 16,481.21 26,000.00 25,699.90 73,025.00 68,694.18 6203 Dues/Subscriptions 1,500.00 195.05 1,500.00 59.84 1,100.00 1,333.47 6208 Special Supplies 5,150.00 1,951.90 5,000.00 3,669.52 5,000.00 4,633.36 6327 Customer Credits & Refunds 500.00 .00 500.00 439.00 1,000.00 .00 6350 Legal Notice & Advertising 96,500.00 61,008.72 103,000.00 99,861.97 124,355.00 123,458.89 6400_100 Utilities Electricity 12,000.00 12,000.00 12,000.00 12,000.00 12,000.00 11,000.00 6400_125 Utilities Telecommunications 6,000.00 4,224.15 6,800.00 6,336.22 6,800.00 5,983.87 6400_127 Utilities Cellular Communications 4,320.00 3,425.53 2,404.00 2,614.88 1,920.00 2,904.90 6500_118 Professional and Consultant Svs Contractual Services 12,000.00 3,130.00 15,860.00 14,661.01 20,000.00 18,212.28 6700_100 Travel & Training Education 1,030.00 113.39 .00 .00 500.00 125.36 6700_105 Travel & Training Special Training .00 .00 .00 .00 200.00 200.00 6700_110 Travel & Training Travel Expense 1,030.00 44.80 .00 .00 1,270.00 769.22 6800_140 Fees for Services Hospitality Expense 500.00 52.01 500.00 .00 500.00 140.94 7000 Bad Debt Expense .00 658.00 .00 763.66 .00 480.00 7200_115 Capital Leases Equipment 978.00 815.20 2,200.00 978.24 2,200.00 1,271.12 7303 Regulatory and Bank Fees .00 .00 .00 .00 .00 2.50 7303_100 Regulatory and Bank Fees Gateway/Third Party .00 .00 .00 72.05 .00 .00 Processing General Operating Totals $182,173.00 $112,929.49 $185,915.00 $175,509.42 $261,670.00 $250,371.48 Program 000 - Administration Totals $1,385,248.00 $739,786.53 $1,282,870.00 $1,180,329.57 $1,237,698.00 $1,208,707.09 Program 050 - Marketing General Operating 6202 Printing/Copying/Paper Mgt .00 .00 .00 318.59 .00 .00 General Operating Totals $0.00 $0.00 $0.00 $318.59 $0.00 $0.00 Program 050 - Marketing Totals $0.00 $0.00 $0.00 $318.59 $0.00 $0.00 Division 000 - Admin Totals $1,385,248.00 $739,786.53 $1,282,870.00 $1,180,648.16 $1,237,698.00 $1,208,707.09 Division 175 - BCA Center Personnel Services 5000_100 Salaries and Wages Regular, Full Time 140,330.00 177,092.25 274,258.00 227,228.94 257,879.00 263,011.21 5000_110 Salaries and Wages Regular Part Time .00 367.20 .00 496.27 .00 .00 5000_115 Salaries and Wages Seasonal/Temporary 35,000.00 25,530.81 63,205.00 53,820.43 90,650.00 93,081.19 5100 Overtime 3,000.00 2,721.62 4,000.00 2,286.35 4,000.00 2,653.44 5200_106 Other Personnel Services Staffing .00 .00 .00 .00 .00 142.45 Run by Katherine Schad on 05/01/2026 13:50:21 PM Page 4 of 8 Page 19 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Actual 2025 Amended 2025 Actual 2024 Amended 2024 Actual Account Account Description Requested Amount Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 27 - Burlington City Arts Division 175 - BCA Center Personnel Services 5200_115 Other Personnel Services Other Compensation 1,200.00 700.00 1,600.00 800.00 1,600.00 800.00 5200_116 Other Personnel Services Longevity Pay 614.00 .00 500.00 .00 .00 250.00 5200_120 Other Personnel Services Shift Differential .00 .00 .00 .00 .00 11.27 5200_130 Other Personnel Services Allowance Taxable 1,700.00 850.00 2,852.00 1,343.26 1,000.00 2,236.50 5400_100 Employee Benefits FICA 13,911.00 15,913.04 28,161.00 21,444.98 26,211.00 26,747.13 5400_120 Employee Benefits Workers Compensation .00 .00 8,979.00 8,979.00 .00 .00 Personnel Services Totals $195,755.00 $223,174.92 $383,555.00 $316,399.23 $381,340.00 $388,933.19 General Operating 6005 Postage .00 .00 .00 9.29 .00 .00 6007 Shipping and Moving 6,000.00 4,558.14 12,700.00 11,996.45 18,700.00 17,689.30 6010 Computer Equipment 500.00 126.88 500.00 308.84 100.00 94.99 6203 Dues/Subscriptions 1,545.00 1,159.64 1,500.00 828.92 1,200.00 1,059.99 6208 Special Supplies 11,500.00 6,143.91 11,500.00 8,389.76 19,800.00 17,443.91 6212 Fuel 600.00 559.13 650.00 439.04 .00 .00 6500_103 Professional and Consultant Svs Security Contracts .00 .00 1,000.00 .00 .00 .00 6500_118 Professional and Consultant Svs Contractual Services 45,000.00 9,272.09 30,450.00 30,491.42 15,050.00 15,896.93 6510_100 Artist Services non-salaried compensation 40,000.00 38,300.00 45,000.00 43,266.50 48,000.00 42,800.00 6510_110 Artist Services commissions 15,000.00 15,550.00 18,000.00 18,000.00 18,000.00 18,000.00 6510_120 Artist Services consignments 36,000.00 34,761.30 90,907.00 90,673.87 30,000.00 28,119.89 6510_130 Artist Services reimbursements 2,500.00 1,234.40 2,900.00 2,552.20 2,100.00 1,837.85 6530_125 Rentals Vehicle 515.00 .00 500.00 .00 500.00 .00 6700_110 Travel & Training Travel Expense 4,000.00 2,798.09 3,500.00 2,484.74 4,800.00 3,632.99 6800_140 Fees for Services Hospitality Expense .00 5,202.74 7,500.00 7,727.39 5,500.00 3,647.37 7303_100 Regulatory and Bank Fees Gateway/Third Party 515.00 .00 1,000.00 37.63 .00 516.97 Processing General Operating Totals $163,675.00 $119,666.32 $227,607.00 $217,206.05 $163,750.00 $150,740.19 Regional Programs 7730 Scholarships 10,000.00 4,815.00 12,500.00 10,328.00 7,500.00 6,475.00 Regional Programs Totals $10,000.00 $4,815.00 $12,500.00 $10,328.00 $7,500.00 $6,475.00 Division 175 - BCA Center Totals $369,430.00 $347,656.24 $623,662.00 $543,933.28 $552,590.00 $546,148.38 Division 176 - Arts Education Program 058 - Visual Arts Personnel Services 5000_100 Salaries and Wages Regular, Full Time 171,148.00 131,580.49 144,838.00 244,701.77 139,549.00 272,645.22 Run by Katherine Schad on 05/01/2026 13:50:21 PM Page 5 of 8 Page 20 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Actual 2025 Amended 2025 Actual 2024 Amended 2024 Actual Account Account Description Requested Amount Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 27 - Burlington City Arts Division 176 - Arts Education Program 058 - Visual Arts Personnel Services 5000_110 Salaries and Wages Regular Part Time 150,865.00 126,537.44 135,638.00 35,071.25 130,151.00 .00 5000_115 Salaries and Wages Seasonal/Temporary 192,385.00 165,865.23 179,500.00 155,358.02 182,000.00 179,340.54 5100 Overtime .00 241.40 .00 273.77 .00 188.80 5200_106 Other Personnel Services Staffing .00 .00 3,000.00 5,261.62 .00 4,438.39 5200_115 Other Personnel Services Other Compensation 1,800.00 400.00 2,500.00 1,713.51 .00 1,794.39 5200_116 Other Personnel Services Longevity Pay 313.00 .00 178.00 .00 .00 .00 5200_130 Other Personnel Services Allowance Taxable 2,000.00 1,232.66 4,000.00 2,767.65 .00 3,031.16 5400_100 Employee Benefits FICA 39,666.00 31,113.47 35,929.00 32,985.23 34,555.00 34,194.66 5400_120 Employee Benefits Workers Compensation .00 .00 9,448.00 9,448.00 .00 .00 Personnel Services Totals $558,177.00 $456,970.69 $515,031.00 $487,580.82 $486,255.00 $495,633.16 General Operating 6025 Furnishings .00 415.02 .00 .00 .00 .00 6203 Dues/Subscriptions 2,575.00 2,513.63 2,500.00 2,316.30 2,500.00 2,387.98 6208 Special Supplies 57,680.00 55,921.15 56,000.00 55,369.96 52,500.00 52,408.99 6300 Repair & Maintenance .00 .00 .00 .00 226.00 226.00 6500_118 Professional and Consultant Svs Contractual Services 5,000.00 1,346.00 4,000.00 2,938.23 5,274.00 5,691.07 7000 Bad Debt Expense .00 1,818.50 .00 287.04 .00 .00 7303 Regulatory and Bank Fees 9,500.00 5,863.51 7,500.00 8,862.06 12,500.00 8,519.52 General Operating Totals $74,755.00 $67,877.81 $70,000.00 $69,773.59 $73,000.00 $69,233.56 Regional Programs 7730 Scholarships 75,000.00 66,058.00 75,000.00 66,471.00 67,500.00 67,500.00 Regional Programs Totals $75,000.00 $66,058.00 $75,000.00 $66,471.00 $67,500.00 $67,500.00 Program 058 - Visual Arts Totals $707,932.00 $590,906.50 $660,031.00 $623,825.41 $626,755.00 $632,366.72 Division 176 - Arts Education Totals $707,932.00 $590,906.50 $660,031.00 $623,825.41 $626,755.00 $632,366.72 Division 177 - Festivals/Events Personnel Services 5000_100 Salaries and Wages Regular, Full Time 165,898.00 127,336.67 217,204.00 202,007.85 202,599.00 208,825.48 5000_115 Salaries and Wages Seasonal/Temporary 43,500.00 33,078.89 43,500.00 39,337.71 73,341.00 55,806.56 5100 Overtime 6,000.00 5,779.17 8,000.00 7,739.06 10,000.00 12,766.71 5200_110 Other Personnel Services On-Call 927.00 96.00 900.00 360.00 600.00 672.00 5200_115 Other Personnel Services Other Compensation 800.00 137.56 1,300.00 950.00 .00 600.00 5200_120 Other Personnel Services Shift Differential .00 191.39 .00 38.20 .00 .00 5200_130 Other Personnel Services Allowance Taxable 2,200.00 1,347.08 2,852.00 1,631.69 1,500.00 1,849.96 Run by Katherine Schad on 05/01/2026 13:50:21 PM Page 6 of 8 Page 21 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Actual 2025 Amended 2025 Actual 2024 Amended 2024 Actual Account Account Description Requested Amount Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 27 - Burlington City Arts Division 177 - Festivals/Events Personnel Services 5400_100 Employee Benefits FICA 16,778.00 12,444.40 20,942.00 18,956.89 19,817.00 20,423.55 5400_120 Employee Benefits Workers Compensation .00 .00 7,147.00 7,147.00 .00 .00 5400_150 Employee Benefits Recognition .00 .00 .00 25.00 .00 .00 Personnel Services Totals $236,103.00 $180,411.16 $301,845.00 $278,193.40 $307,857.00 $300,944.26 Capital Equipment 6211 Specialized Equipment 7,000.00 6,267.75 6,253.00 6,251.38 24,000.00 22,405.35 Capital Equipment Totals $7,000.00 $6,267.75 $6,253.00 $6,251.38 $24,000.00 $22,405.35 General Operating 6000 Office Supplies .00 15.65 .00 .00 .00 .00 6007 Shipping and Moving .00 .00 .00 136.43 .00 .00 6203 Dues/Subscriptions .00 882.75 2,415.00 2,411.21 538.00 560.06 6208 Special Supplies 8,500.00 6,154.48 13,000.00 12,481.28 72,962.00 72,648.72 6212 Fuel 206.00 80.57 200.00 14.97 100.00 114.96 6500_103 Professional and Consultant Svs Security Contracts 14,420.00 23,160.50 40,000.00 38,640.66 18,130.00 18,231.68 6500_118 Professional and Consultant Svs Contractual Services 56,252.00 86,667.39 178,035.00 177,015.67 313,345.00 285,610.28 6510_100 Artist Services non-salaried compensation 91,475.00 121,575.00 158,030.00 156,802.00 203,350.00 194,625.00 6510_130 Artist Services reimbursements 3,000.00 .00 2,000.00 2,000.00 3,000.00 2,927.26 6530_125 Rentals Vehicle 2,000.00 237.69 1,345.00 1,263.99 2,000.00 1,599.27 6800_140 Fees for Services Hospitality Expense 5,650.00 5,498.89 19,550.00 19,460.27 23,000.00 20,143.21 General Operating Totals $181,503.00 $244,272.92 $414,575.00 $410,226.48 $636,425.00 $596,460.44 Division 177 - Festivals/Events Totals $424,606.00 $430,951.83 $722,673.00 $694,671.26 $968,282.00 $919,810.05 Division 178 - Public Art Personnel Services 5000_100 Salaries and Wages Regular, Full Time 80,534.00 61,292.32 72,475.00 71,069.92 69,061.00 59,641.29 5400_100 Employee Benefits FICA 6,161.00 4,383.59 5,544.00 5,104.67 5,666.00 4,229.01 5400_120 Employee Benefits Workers Compensation .00 .00 2,429.00 2,429.00 .00 .00 Personnel Services Totals $86,695.00 $65,675.91 $80,448.00 $78,603.59 $74,727.00 $63,870.30 General Operating 6208 Special Supplies 5,629.00 1,420.94 12,000.00 7,660.83 1,600.00 894.84 6212 Fuel .00 .00 .00 .00 .00 7.50 6300 Repair & Maintenance 5,000.00 607.50 5,000.00 3,660.47 .00 .00 6500_118 Professional and Consultant Svs Contractual Services 13,200.00 17,740.05 10,500.00 6,840.00 27,100.00 26,050.00 6510_100 Artist Services non-salaried compensation 20,000.00 10,500.00 5,000.00 5,000.00 .00 .00 Run by Katherine Schad on 05/01/2026 13:50:21 PM Page 7 of 8 Page 22 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Actual 2025 Amended 2025 Actual 2024 Amended 2024 Actual Account Account Description Requested Amount Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 27 - Burlington City Arts Division 178 - Public Art General Operating 6800_140 Fees for Services Hospitality Expense 2,910.00 121.45 .00 .00 500.00 .00 General Operating Totals $46,739.00 $30,389.94 $32,500.00 $23,161.30 $29,200.00 $26,952.34 Division 178 - Public Art Totals $133,434.00 $96,065.85 $112,948.00 $101,764.89 $103,927.00 $90,822.64 Division 179 - BCA Grant General Operating 6510_100 Artist Services non-salaried compensation 60,000.00 .00 55,000.00 54,328.00 21,300.00 21,086.09 General Operating Totals $60,000.00 $0.00 $55,000.00 $54,328.00 $21,300.00 $21,086.09 Division 179 - BCA Grant Totals $60,000.00 $0.00 $55,000.00 $54,328.00 $21,300.00 $21,086.09 Department 27 - Burlington City Arts Totals $3,080,650.00 $2,205,366.95 $3,457,184.00 $3,199,171.00 $3,510,552.00 $3,418,940.97 EXPENSE TOTALS $3,080,650.00 $2,205,366.95 $3,457,184.00 $3,199,171.00 $3,510,552.00 $3,418,940.97 Fund 101 - General Fund Totals REVENUE TOTALS $1,748,435.00 $1,322,002.24 $1,887,500.00 $1,651,464.09 $1,898,770.00 $1,675,065.52 EXPENSE TOTALS $3,080,650.00 $2,205,366.95 $3,457,184.00 $3,199,171.00 $3,510,552.00 $3,418,940.97 Fund 101 - General Fund Totals ($1,332,215.00) ($883,364.71) ($1,569,684.00) ($1,547,706.91) ($1,611,782.00) ($1,743,875.45) Net Grand Totals REVENUE GRAND TOTALS $1,748,435.00 $1,322,002.24 $1,887,500.00 $1,651,464.09 $1,898,770.00 $1,675,065.52 EXPENSE GRAND TOTALS $3,080,650.00 $2,205,366.95 $3,457,184.00 $3,199,171.00 $3,510,552.00 $3,418,940.97 Net Grand Totals ($1,332,215.00) ($883,364.71) ($1,569,684.00) ($1,547,706.91) ($1,611,782.00) ($1,743,875.45) Run by Katherine Schad on 05/01/2026 13:50:21 PM Page 8 of 8 Page 23 of 101 Burlington Parks, Recreation & Waterfront FY27 Budget Presentation | May 7, 2026 Page 24 of 101 BPRW Organizational Chart (by Division) BPRW Parks & Waterfront Central Facilities Planning & Recreation Development Page 25 of 101 BPRW Organizational Chart Recreation Division Page 26 of 101 Waterfront Division Planning & Development Division Page 27 of 101 Parks & Central Facilities Division Page 28 of 101 BPRW FY26 Highlights Adoption of Re-assignment of Align tasks to reflect Successful July 3rd Burlington Bike Park Burlington Open staff reporting work redistribution Event Opening Space Plan structures and finalize org. chart Sep. 2025 Nov. 2025 2025–2026 May 2026 July 2025 Oct. 2025 Dec. 2025 Apr. 2026 June 2026 Reached 10,000+ New Director Hired Emergency Cold Expanded vendor Instagram Followers Weather Shelter permit program for @btvparks along waterfront Page 29 of 101 Cost Savings for FY27 • Hold open a Custodian I position (1.0 FTE) – vacant • The loss of this position will impact staff levels in City buildings by 12%, creating a lower level of service system-wide. • Will work to maximize resources equitably across all City buildings and Departments. • Will not be able to support non-reimbursable custodial requests outside of scheduled hours. • Deep cleaning and specialty cleaning will be impacted. • Reduction of Part-Time/Seasonal Staff at Oakledge Park ($40k) • Prioritizing staffing during weekends and programmed events. Previously Oakledge was staffed 7 days a week by a team of six employees. Funding levels now allow for staffing 4 days a week with three employees. • On-site staff will not always be available. Response time for requests will be impacted, as will landscaping and cleaning services. Page 30 of 101 Cost Savings for FY27 • Department-wide Service Reduction ($271k) • Belt-tightening across all divisions in materials, supplies, and contractual services • Reduction of staff training and recreation program scholarships • Reduction of internally produced events: WAG the Waterfront, Senior Holiday Dinner & Halloween Howl at Oakledge • Elimination of annual flower planting and landscape bed maintenance at all parks excluding City Hall Park • Reduction of watering and turf materials such as grass seed and fertilizer • Reduction of facility re-investment projects across all divisions. Lower funds will limit ability to repair and replace public-facing infrastructure. Page 31 of 101  BPRW FY27 Budget Highlights FY26 Amended FY27 Proposed Change Revenues $5,977,388 $5,643,071 -5.6% Expenses $10,632,753 $10,997,702 3.4% Net ($4,655,365) ($5,354,631) Page 32 of 101 Moving Forward Opportunities • New organizational structure will help stabilize and strengthen the Department's collaborative and supportive culture • Revision of BPRW Comprehensive Plan – creating community supported vision for the next decade, a critical roadmap for the Department Areas of Concern • Continued loss of Canadian tourism • Impacts of encampments on staff resources, capital assets, and revenue producing operations Page 33 of 101 Moving Forward Opportunities • The return of all summer concert nights at Waterfront Park, along with the return of community favorites Beach Bites and two nights of free Waterfront Jazz concerts • New Leddy Arena Manager to bring focus and attention to facility improvements and the customer experience • After a time of challenges and transitions, the Recreation Division is poised to operate more efficiently, strengthen our programs and better serve our community through the new staff-supportive structure Page 34 of 101 Summary • Continuing to provide a high-level of service to our community within our allocated resources • Lack of resources for repair and replacement of park and facility infrastructure will continue to be a struggle • 7% expenditure reduction of FY26 GF subsidy • 3.4% increase in expenses • 5.6% reduction in revenues • Staff reduced by 1 FTE • 63 full-time staff • Up to 100 seasonal staff Page 35 of 101 Page 36 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund REVENUE Department 23 - Parks and Recreation Division 000 - Admin Program 000 - Administration Intergovernmental Revenues 4990_709 Interfund Transfer Proceeds CIP 200,000.00 200,000.00 200,000.00 218,000.00 218,000.00 Intergovernmental Revenues Totals $200,000.00 $200,000.00 $200,000.00 $218,000.00 $218,000.00 Other Revenue 4380_109 Third Party Gateway CC surcharge 35,000.00 35,000.00 41,782.55 56,485.00 43,004.56 4955 Contributions 3,000.00 3,000.00 5,677.63 3,000.00 17,248.36 Other Revenue Totals $38,000.00 $38,000.00 $47,460.18 $59,485.00 $60,252.92 Miscellaneous 4535 Misc Rev 12,000.00 12,000.00 8,523.25 12,000.00 8,923.60 Miscellaneous Totals $12,000.00 $12,000.00 $8,523.25 $12,000.00 $8,923.60 Program 000 - Administration Totals $250,000.00 $250,000.00 $255,983.43 $289,485.00 $287,176.52 Program 050 - Marketing Charges for Services 4600_130 Fees For Services Miscellaneous .00 .00 6.40 10,000.00 3,658.88 Charges for Services Totals $0.00 $0.00 $6.40 $10,000.00 $3,658.88 Program 050 - Marketing Totals $0.00 $0.00 $6.40 $10,000.00 $3,658.88 Program 230 - Parks Planning Intergovernmental Revenues 4600_112 Fees For Services Capital Projects .00 .00 .00 43,341.00 43,341.00 4990_830 Interfund Transfer Proceeds PFP 113,149.00 113,149.00 .00 .00 .00 Intergovernmental Revenues Totals $113,149.00 $113,149.00 $0.00 $43,341.00 $43,341.00 Program 230 - Parks Planning Totals $113,149.00 $113,149.00 $0.00 $43,341.00 $43,341.00 Division 000 - Admin Totals $363,149.00 $363,149.00 $255,989.83 $342,826.00 $334,176.40 Division 044 - Grants Intergovernmental Revenues 4875_000 Grants Proceeds .00 .00 .00 .00 20,872.68 4875_140 Grants State Operating .00 .00 5,061.90 52,000.00 41,823.36 Intergovernmental Revenues Totals $0.00 $0.00 $5,061.90 $52,000.00 $62,696.04 Division 044 - Grants Totals $0.00 $0.00 $5,061.90 $52,000.00 $62,696.04 Division 100 - Parks Program 000 - Administration Charges for Services 4275 Rent & Lease 5,000.00 5,000.00 .00 5,000.00 .00 4375 Recreation Fees 29,925.00 29,925.00 29,291.40 23,500.00 29,339.10 Run by Katherine Schad on 05/04/2026 13:49:46 PM Page 1 of 27 Page 37 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund REVENUE Department 23 - Parks and Recreation Division 100 - Parks Program 000 - Administration Charges for Services 4600_120 Fees For Services Culture & Recreation 7,350.00 7,350.00 610.00 7,000.00 3,062.35 Charges for Services Totals $42,275.00 $42,275.00 $29,901.40 $35,500.00 $32,401.45 Other Revenue 4950 Donations .00 .00 948.64 .00 .00 Other Revenue Totals $0.00 $0.00 $948.64 $0.00 $0.00 Miscellaneous 4535_130 Misc Rev Reimbursements .00 .00 .00 .00 2,506.98 Miscellaneous Totals $0.00 $0.00 $0.00 $0.00 $2,506.98 Program 000 - Administration Totals $42,275.00 $42,275.00 $30,850.04 $35,500.00 $34,908.43 Program 235 - Grounds Maintenance Charges for Services 4600_120 Fees For Services Culture & Recreation 10,500.00 10,500.00 11,054.53 10,000.00 5,508.68 Charges for Services Totals $10,500.00 $10,500.00 $11,054.53 $10,000.00 $5,508.68 Program 235 - Grounds Maintenance Totals $10,500.00 $10,500.00 $11,054.53 $10,000.00 $5,508.68 Program 236 - Buildings Maintenance Charges for Services 4600_120 Fees For Services Culture & Recreation 3,000.00 6,000.00 7,200.00 6,000.00 3,250.00 Charges for Services Totals $3,000.00 $6,000.00 $7,200.00 $6,000.00 $3,250.00 Program 236 - Buildings Maintenance Totals $3,000.00 $6,000.00 $7,200.00 $6,000.00 $3,250.00 Program 237 - Trees & Greenways Intergovernmental Revenues 4875_140 Grants State Operating .00 17,500.00 17,500.00 .00 .00 4990_832 Interfund Transfer Proceeds Greenbelt 130,732.00 130,732.00 .00 123,674.00 123,674.00 Intergovernmental Revenues Totals $130,732.00 $148,232.00 $17,500.00 $123,674.00 $123,674.00 Charges for Services 4365 Material, Labor And Equipment 105,000.00 105,000.00 37,513.29 105,000.00 107,065.24 4425 Billing Services 5,000.00 5,000.00 92.40 5,000.00 552.00 Charges for Services Totals $110,000.00 $110,000.00 $37,605.69 $110,000.00 $107,617.24 Program 237 - Trees & Greenways Totals $240,732.00 $258,232.00 $55,105.69 $233,674.00 $231,291.24 Run by Katherine Schad on 05/04/2026 13:49:46 PM Page 2 of 27 Page 38 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund REVENUE Department 23 - Parks and Recreation Division 100 - Parks Program 238 - Conservation Intergovernmental Revenues 4875_175 Grants Miscellaneous 8,560.00 8,560.00 .00 .00 .00 4990_833 Interfund Transfer Proceeds Conservation Legacy 68,200.00 68,200.00 .00 164,117.00 164,117.00 4990_834 Interfund Transfer Proceeds Bike Path Improvements 263,108.00 263,108.00 .00 144,256.00 144,256.00 Intergovernmental Revenues Totals $339,868.00 $339,868.00 $0.00 $308,373.00 $308,373.00 Charges for Services 4375 Recreation Fees 49,130.00 48,000.00 48,789.57 48,000.00 49,130.00 Charges for Services Totals $49,130.00 $48,000.00 $48,789.57 $48,000.00 $49,130.00 Other Revenue 4950 Donations 5,000.00 23,150.00 23,040.00 5,000.00 2,640.00 Other Revenue Totals $5,000.00 $23,150.00 $23,040.00 $5,000.00 $2,640.00 Program 238 - Conservation Totals $393,998.00 $411,018.00 $71,829.57 $361,373.00 $360,143.00 Program 239 - Cemeteries Intergovernmental Revenues 4990 Interfund Transfer Proceeds 21,443.00 21,443.00 .00 25,000.00 34,571.97 Intergovernmental Revenues Totals $21,443.00 $21,443.00 $0.00 $25,000.00 $34,571.97 Charges for Services 4275 Rent & Lease 4,000.00 4,000.00 2,100.00 4,000.00 3,525.00 4310 Sales Of Cemetary Lots 78,000.00 78,000.00 85,600.00 78,000.00 91,879.70 4315 Burials 70,000.00 70,000.00 55,869.00 70,000.00 89,099.00 4600_130 Fees For Services Miscellaneous 2,000.00 2,000.00 1,340.00 2,000.00 .00 Charges for Services Totals $154,000.00 $154,000.00 $144,909.00 $154,000.00 $184,503.70 Other Revenue 4950 Donations .00 .00 .00 .00 100.00 Other Revenue Totals $0.00 $0.00 $0.00 $0.00 $100.00 Miscellaneous 4330 Foundations 1,200.00 350.00 2,160.00 2,000.00 2,100.00 Miscellaneous Totals $1,200.00 $350.00 $2,160.00 $2,000.00 $2,100.00 Program 239 - Cemeteries Totals $176,643.00 $175,793.00 $147,069.00 $181,000.00 $221,275.67 Program 240 - Central Facilities Intergovernmental Revenues 4600_111 Fees For Services Interdepartmental 68,842.00 68,842.00 65,355.12 80,973.00 80,973.98 4825_145 Interdepartmental Facility Charges 82,105.00 82,105.00 82,105.01 82,105.00 82,105.01 Intergovernmental Revenues Totals $150,947.00 $150,947.00 $147,460.13 $163,078.00 $163,078.99 Run by Katherine Schad on 05/04/2026 13:49:46 PM Page 3 of 27 Page 39 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund REVENUE Department 23 - Parks and Recreation Division 100 - Parks Program 240 - Central Facilities Other Revenue 4750 Gain/Loss On Asset .00 40,250.00 13,650.00 .00 .00 Other Revenue Totals $0.00 $40,250.00 $13,650.00 $0.00 $0.00 Miscellaneous 4535_130 Misc Rev Reimbursements .00 .00 6,037.40 .00 19,710.69 Miscellaneous Totals $0.00 $0.00 $6,037.40 $0.00 $19,710.69 Program 240 - Central Facilities Totals $150,947.00 $191,197.00 $167,147.53 $163,078.00 $182,789.68 Division 100 - Parks Totals $1,018,095.00 $1,095,015.00 $490,256.36 $990,625.00 $1,039,166.70 Division 101 - Recreation Program 000 - Administration Other Revenue 4950 Donations .00 .00 .00 8,000.00 .00 Other Revenue Totals $0.00 $0.00 $0.00 $8,000.00 $0.00 Program 000 - Administration Totals $0.00 $0.00 $0.00 $8,000.00 $0.00 Program 244 - Senior Services Intergovernmental Revenues 4875_175 Grants Miscellaneous .00 .00 .00 5,000.00 .00 4990_100 Interfund Transfer Proceeds General Fund .00 .00 .00 48,690.00 47,272.00 Intergovernmental Revenues Totals $0.00 $0.00 $0.00 $53,690.00 $47,272.00 Charges for Services 4375 Recreation Fees 5,000.00 70,922.00 (186.16) 10,000.00 3,293.07 Charges for Services Totals $5,000.00 $70,922.00 ($186.16) $10,000.00 $3,293.07 Other Revenue 4950 Donations .00 .00 235.00 42,000.00 42,430.00 Other Revenue Totals $0.00 $0.00 $235.00 $42,000.00 $42,430.00 Program 244 - Senior Services Totals $5,000.00 $70,922.00 $48.84 $105,690.00 $92,995.07 Program 245 - Recreation Programs Intergovernmental Revenues 4875_150 Grants State Aid 60,000.00 60,000.00 55,548.70 60,000.00 87,079.90 4875_175 Grants Miscellaneous 100,000.00 95,000.00 90,000.00 95,000.00 100,000.00 Intergovernmental Revenues Totals $160,000.00 $155,000.00 $145,548.70 $155,000.00 $187,079.90 Run by Katherine Schad on 05/04/2026 13:49:46 PM Page 4 of 27 Page 40 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund REVENUE Department 23 - Parks and Recreation Division 101 - Recreation Program 245 - Recreation Programs Charges for Services 4375 Recreation Fees 200,000.00 180,000.00 217,010.60 175,000.00 200,105.72 Charges for Services Totals $200,000.00 $180,000.00 $217,010.60 $175,000.00 $200,105.72 Other Revenue 4950 Donations 7,500.00 7,500.00 1,970.00 7,500.00 15,013.00 Other Revenue Totals $7,500.00 $7,500.00 $1,970.00 $7,500.00 $15,013.00 Program 245 - Recreation Programs Totals $367,500.00 $342,500.00 $364,529.30 $337,500.00 $402,198.62 Program 246 - Events Charges for Services 4300 Parks Event Rental .00 .00 1,568.22 .00 .00 4375 Recreation Fees 32,000.00 32,000.00 19,623.14 42,000.00 30,488.04 Charges for Services Totals $32,000.00 $32,000.00 $21,191.36 $42,000.00 $30,488.04 Other Revenue 4950 Donations 58,750.00 48,750.00 55,600.00 65,000.00 63,415.00 Other Revenue Totals $58,750.00 $48,750.00 $55,600.00 $65,000.00 $63,415.00 Program 246 - Events Totals $90,750.00 $80,750.00 $76,791.36 $107,000.00 $93,903.04 Program 247 - Bus Operations Charges for Services 4600_120 Fees For Services Culture & Recreation .00 20,500.00 .00 20,500.00 19,085.00 Charges for Services Totals $0.00 $20,500.00 $0.00 $20,500.00 $19,085.00 Program 247 - Bus Operations Totals $0.00 $20,500.00 $0.00 $20,500.00 $19,085.00 Program 248 - Athletic Programs Intergovernmental Revenues 4875_175 Grants Miscellaneous .00 12,000.00 10,000.00 12,000.00 .00 Intergovernmental Revenues Totals $0.00 $12,000.00 $10,000.00 $12,000.00 $0.00 Charges for Services 4375 Recreation Fees 175,000.00 205,000.00 102,289.44 190,000.00 173,705.15 Charges for Services Totals $175,000.00 $205,000.00 $102,289.44 $190,000.00 $173,705.15 Other Revenue 4950 Donations 10,000.00 10,000.00 10.53 10,000.00 1,460.00 Other Revenue Totals $10,000.00 $10,000.00 $10.53 $10,000.00 $1,460.00 Program 248 - Athletic Programs Totals $185,000.00 $227,000.00 $112,299.97 $212,000.00 $175,165.15 Division 101 - Recreation Totals $648,250.00 $741,672.00 $553,669.47 $790,690.00 $783,346.88 Run by Katherine Schad on 05/04/2026 13:49:46 PM Page 5 of 27 Page 41 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund REVENUE Department 23 - Parks and Recreation Division 102 - Waterfront Program 000 - Administration Charges for Services 4295 Parking Fees 785,000.00 715,000.00 544,436.80 625,900.00 785,682.05 Charges for Services Totals $785,000.00 $715,000.00 $544,436.80 $625,900.00 $785,682.05 Other Revenue 4380_100 Third Party Gateway ParkMobile 20,000.00 17,550.00 3,433.00 17,053.00 20,629.75 4380_109 Third Party Gateway CC surcharge .00 .00 .00 .00 (8.98) Other Revenue Totals $20,000.00 $17,550.00 $3,433.00 $17,053.00 $20,620.77 Program 000 - Administration Totals $805,000.00 $732,550.00 $547,869.80 $642,953.00 $806,302.82 Program 246 - Events Charges for Services 4300 Parks Event Rental 65,000.00 69,379.00 55,000.00 92,530.00 45,730.00 4375 Recreation Fees .00 .00 .00 3,000.00 .00 Charges for Services Totals $65,000.00 $69,379.00 $55,000.00 $95,530.00 $45,730.00 Program 246 - Events Totals $65,000.00 $69,379.00 $55,000.00 $95,530.00 $45,730.00 Program 254 - Community Service Intergovernmental Revenues 4990_802 Interfund Transfer Proceeds Fleet .00 4,396.00 4,396.00 .00 .00 Intergovernmental Revenues Totals $0.00 $4,396.00 $4,396.00 $0.00 $0.00 Fines and Forfeits 4065 Rebates .00 2,300.00 .00 .00 .00 Fines and Forfeits Totals $0.00 $2,300.00 $0.00 $0.00 $0.00 Program 254 - Community Service Totals $0.00 $6,696.00 $4,396.00 $0.00 $0.00 Program 257 - North Beach Charges for Services 4400 Campsite Revenues 650,000.00 710,000.00 433,461.66 710,000.00 624,929.85 4600_120 Fees For Services Culture & Recreation 1,500.00 1,500.00 1,338.00 1,500.00 1,829.00 Charges for Services Totals $651,500.00 $711,500.00 $434,799.66 $711,500.00 $626,758.85 Other Revenue 4380_101 Third Party Gateway Firefly 28,000.00 28,000.00 13,774.44 16,467.00 20,703.07 4380_102 Third Party Gateway Stripe or Basys 27,217.00 27,217.00 17,530.96 26,933.00 26,349.39 4390_100 Concessions Taxable 30,000.00 30,000.00 20,390.31 30,000.00 22,848.10 4470 Rent Buildings 65,000.00 55,000.00 52,900.12 55,000.00 59,687.67 4850 Cash Over .00 .00 (156.00) .00 (56.71) Other Revenue Totals $150,217.00 $140,217.00 $104,439.83 $128,400.00 $129,531.52 Program 257 - North Beach Totals $801,717.00 $851,717.00 $539,239.49 $839,900.00 $756,290.37 Run by Katherine Schad on 05/04/2026 13:49:46 PM Page 6 of 27 Page 42 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund REVENUE Department 23 - Parks and Recreation Division 102 - Waterfront Program 258 - Waterfront Operations Charges for Services 4295 Parking Fees .00 .00 .00 .00 (266.50) 4415_100 Boat Rental Slips Commercial 185,000.00 181,000.00 151,326.07 196,000.00 151,212.08 4415_110 Boat Rental Slips Seasonal 416,500.00 405,000.00 400,642.00 392,700.00 423,445.94 4415_120 Boat Rental Slips Transient 160,000.00 170,000.00 112,105.51 175,000.00 174,793.47 4600_120 Fees For Services Culture & Recreation .00 .00 .00 .00 240.00 Charges for Services Totals $761,500.00 $756,000.00 $664,073.58 $763,700.00 $749,424.99 Other Revenue 4380_109 Third Party Gateway CC surcharge 9,360.00 9,360.00 .00 9,360.00 .00 4390_100 Concessions Taxable 266,000.00 266,000.00 235,583.04 260,000.00 228,272.62 4390_110 Concessions Non-Taxable .00 .00 106.50 .00 .00 4470 Rent Buildings 40,000.00 42,000.00 18,037.20 42,000.00 38,010.90 4850 Cash Over .00 .00 .00 .00 (20.00) 4950 Donations .00 .00 5,000.00 5,000.00 5,000.00 Other Revenue Totals $315,360.00 $317,360.00 $258,726.74 $316,360.00 $271,263.52 Program 258 - Waterfront Operations Totals $1,076,860.00 $1,073,360.00 $922,800.32 $1,080,060.00 $1,020,688.51 Division 102 - Waterfront Totals $2,748,577.00 $2,733,702.00 $2,069,305.61 $2,658,443.00 $2,629,011.70 Division 103 - Rec Facilities Program 249 - O.N.E. Center Charges for Services 4275 Rent & Lease .00 22,250.00 12,296.54 80,000.00 94,195.81 4375 Recreation Fees .00 77,600.00 38,475.56 105,000.00 108,346.15 Charges for Services Totals $0.00 $99,850.00 $50,772.10 $185,000.00 $202,541.96 Program 249 - O.N.E. Center Totals $0.00 $99,850.00 $50,772.10 $185,000.00 $202,541.96 Program 255 - Leddy Arena Charges for Services 4275 Rent & Lease 475,000.00 535,000.00 383,969.97 530,000.00 517,008.01 4345 Advertising Revenues 7,000.00 12,000.00 600.00 20,000.00 14,400.00 4375 Recreation Fees 195,000.00 195,000.00 162,492.44 175,000.00 217,488.85 Charges for Services Totals $677,000.00 $742,000.00 $547,062.41 $725,000.00 $748,896.86 Other Revenue 4405_100 Pro Shop Sales Taxable 10,000.00 15,000.00 10,824.24 15,000.00 17,440.79 4405_110 Pro Shop Sales Non-Taxable 3,000.00 5,000.00 2,237.18 3,000.00 2,571.30 4420 Public Skating 20,000.00 27,000.00 17,202.04 27,000.00 24,841.00 Run by Katherine Schad on 05/04/2026 13:49:46 PM Page 7 of 27 Page 43 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund REVENUE Department 23 - Parks and Recreation Division 103 - Rec Facilities Program 255 - Leddy Arena Other Revenue 4850 Cash Over .00 .00 (36.80) .00 (10.23) Other Revenue Totals $33,000.00 $47,000.00 $30,226.66 $45,000.00 $44,842.86 Program 255 - Leddy Arena Totals $710,000.00 $789,000.00 $577,289.07 $770,000.00 $793,739.72 Program 259 - Miller Center Charges for Services 4275 Rent & Lease 115,000.00 115,000.00 69,078.99 131,000.00 136,490.70 4375 Recreation Fees 40,000.00 40,000.00 28,329.11 45,000.00 50,164.12 Charges for Services Totals $155,000.00 $155,000.00 $97,408.10 $176,000.00 $186,654.82 Other Revenue 4850 Cash Over .00 .00 44.35 .00 .00 Other Revenue Totals $0.00 $0.00 $44.35 $0.00 $0.00 Program 259 - Miller Center Totals $155,000.00 $155,000.00 $97,452.45 $176,000.00 $186,654.82 Division 103 - Rec Facilities Totals $865,000.00 $1,043,850.00 $725,513.62 $1,131,000.00 $1,182,936.50 Department 23 - Parks and Recreation Totals $5,643,071.00 $5,977,388.00 $4,099,796.79 $5,965,584.00 $6,031,334.22 REVENUE TOTALS $5,643,071.00 $5,977,388.00 $4,099,796.79 $5,965,584.00 $6,031,334.22 EXPENSE Department 23 - Parks and Recreation Division 000 - Admin Program 000 - Administration Personnel Services 5000_100 Salaries and Wages Regular, Full Time 283,923.00 278,582.00 93,509.81 338,525.00 427,993.40 5000_115 Salaries and Wages Seasonal/Temporary .00 .00 (99,369.25) .00 99,369.25 5000_900 Salaries and Wages Attrition/reorganization .00 .00 .00 (321,873.00) .00 5000_910 Salaries and Wages Total Compensation Contingency 87,131.00 25,000.00 .00 .00 .00 5100 Overtime 1,061.00 1,030.00 (3,689.40) 1,000.00 5,251.51 5200_115 Other Personnel Services Other Compensation 1,854.00 1,854.00 (177.09) 1,800.00 2,072.43 5200_116 Other Personnel Services Longevity Pay 500.00 .00 377.88 1,330.00 1,330.00 5200_120 Other Personnel Services Shift Differential .00 .00 (270.35) .00 304.14 5200_130 Other Personnel Services Allowance Taxable 1,905.00 1,905.00 199.71 1,850.00 2,075.25 5400_100 Employee Benefits FICA 28,793.00 23,590.00 14,168.85 26,355.00 24,167.31 5400_115 Employee Benefits Retirement B 447,741.00 487,558.00 487,558.00 432,809.00 432,809.00 5400_120 Employee Benefits Workers Compensation 162,750.00 8,600.00 .00 13,426.00 13,426.00 Run by Katherine Schad on 05/04/2026 13:49:46 PM Page 8 of 27 Page 44 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 23 - Parks and Recreation Division 000 - Admin Program 000 - Administration Personnel Services 5400_125 Employee Benefits Health Insurance 1,501,653.00 1,438,223.00 .00 1,154,398.00 1,154,398.00 5400_130 Employee Benefits Dental Insurance 60,453.00 60,367.00 .00 58,592.00 58,592.00 5400_135 Employee Benefits Life Insurance 10,298.00 11,701.00 .00 10,435.00 10,435.00 5400_150 Employee Benefits Recognition 8,215.00 8,215.00 4,342.73 1,500.00 1,296.32 Personnel Services Totals $2,596,277.00 $2,346,625.00 $496,650.89 $1,720,147.00 $2,233,519.61 General Operating 6000 Office Supplies 3,840.00 4,000.00 3,531.39 4,000.00 3,557.71 6005 Postage 350.00 350.00 2.80 700.00 498.22 6010 Computer Equipment 100.00 100.00 .00 .00 73.29 6200 Medical Fees And Supplies 1,600.00 1,900.00 531.52 2,000.00 471.00 6202 Printing/Copying/Paper Mgt 2,000.00 2,200.00 815.70 2,500.00 2,526.53 6203 Dues/Subscriptions 5,000.00 5,045.00 3,018.19 5,000.00 4,722.45 6208 Special Supplies 4,800.00 5,000.00 998.99 4,400.00 477.91 6214 Clothing And Uniforms 3,840.00 4,000.00 549.00 4,500.00 4,298.71 6400_125 Utilities Telecommunications 3,000.00 3,000.00 1,783.00 4,600.00 2,039.73 6400_127 Utilities Cellular Communications 30,000.00 30,000.00 18,570.43 33,000.00 27,130.16 6500_118 Professional and Consultant Svs Contractual Services 3,840.00 4,000.00 2,255.00 4,500.00 4,019.93 6700_105 Travel & Training Special Training 14,000.00 15,000.00 5,286.67 14,270.00 12,603.19 6700_110 Travel & Training Travel Expense 10,000.00 10,000.00 5,631.68 14,360.00 14,221.05 6700_135 Travel & Training Lodging .00 .00 .00 351.00 350.96 6800_140 Fees for Services Hospitality Expense 450.00 500.00 .00 500.00 .00 7000 Bad Debt Expense .00 .00 392.10 .00 931.30 7200_100 Capital Leases Property 7,072.00 7,072.00 7,071.35 6,735.00 6,734.62 7200_115 Capital Leases Equipment 3,194.00 3,194.00 2,644.60 3,028.00 3,089.12 7303 Regulatory and Bank Fees 68,000.00 68,000.00 40,790.16 56,485.00 61,838.12 9999_100 Expenditure Control General Fund .00 (410,733.00) .00 .00 .00 General Operating Totals $161,086.00 ($247,372.00) $93,872.58 $160,929.00 $149,584.00 Regional Programs 7730 Scholarships 38,500.00 40,000.00 .00 54,000.00 53,430.40 Regional Programs Totals $38,500.00 $40,000.00 $0.00 $54,000.00 $53,430.40 Program 000 - Administration Totals $2,795,863.00 $2,139,253.00 $590,523.47 $1,935,076.00 $2,436,534.01 Run by Katherine Schad on 05/04/2026 13:49:46 PM Page 9 of 27 Page 45 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 23 - Parks and Recreation Division 000 - Admin Program 050 - Marketing Personnel Services 5000_100 Salaries and Wages Regular, Full Time .00 .00 .00 .00 3,011.24 5000_105 Salaries and Wages Limited Service .00 .00 .00 33,468.00 18,917.71 5000_110 Salaries and Wages Regular Part Time .00 .00 (82.69) .00 11,720.23 5000_115 Salaries and Wages Seasonal/Temporary 9,000.00 11,000.00 4,410.78 5,000.00 3,316.77 5200_115 Other Personnel Services Other Compensation .00 .00 .00 600.00 200.00 5400_100 Employee Benefits FICA 689.00 689.00 540.77 2,989.00 2,633.47 5400_120 Employee Benefits Workers Compensation .00 .00 .00 1,086.00 1,086.00 5400_150 Employee Benefits Recognition .00 .00 .00 900.00 686.68 Personnel Services Totals $9,689.00 $11,689.00 $4,868.86 $44,043.00 $41,572.10 General Operating 6202 Printing/Copying/Paper Mgt 9,000.00 8,000.00 1,753.71 9,600.00 7,119.56 6203 Dues/Subscriptions 9,000.00 5,800.00 5,062.72 8,200.00 7,645.52 6208 Special Supplies 6,450.00 7,900.00 3,325.66 7,000.00 5,419.29 6350 Legal Notice & Advertising 25,000.00 28,000.00 14,834.51 28,000.00 19,972.63 6500_142 Professional and Consultant Svs Marketing and 20,000.00 23,000.00 7,355.00 23,800.00 10,091.31 Promotion General Operating Totals $69,450.00 $72,700.00 $32,331.60 $76,600.00 $50,248.31 Program 050 - Marketing Totals $79,139.00 $84,389.00 $37,200.46 $120,643.00 $91,820.41 Program 230 - Parks Planning Personnel Services 5000_100 Salaries and Wages Regular, Full Time 286,152.00 271,886.00 223,817.22 260,974.00 255,091.98 5000_115 Salaries and Wages Seasonal/Temporary 9,846.00 12,120.00 9,845.97 4,120.00 2,459.50 5200_115 Other Personnel Services Other Compensation 1,228.00 1,228.00 700.00 1,192.00 800.00 5200_130 Other Personnel Services Allowance Taxable 2,060.00 2,060.00 807.66 2,000.00 1,230.72 5400_100 Employee Benefits FICA 22,895.00 21,595.00 16,604.87 20,524.00 18,525.43 5400_115 Employee Benefits Retirement B .00 .00 .00 7,854.00 7,854.00 5400_120 Employee Benefits Workers Compensation .00 8,554.00 .00 2,061.00 2,061.00 5400_130 Employee Benefits Dental Insurance .00 .00 .00 458.00 458.00 5400_135 Employee Benefits Life Insurance .00 .00 .00 63.00 63.00 5400_150 Employee Benefits Recognition 500.00 500.00 70.32 500.00 99.34 Personnel Services Totals $322,681.00 $317,943.00 $251,846.04 $299,746.00 $288,642.97 General Operating 6208 Special Supplies 2,000.00 2,500.00 2,017.82 2,000.00 1,701.40 Run by Katherine Schad on 05/04/2026 13:49:46 PM Page 10 of 27 Page 46 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 23 - Parks and Recreation Division 000 - Admin Program 230 - Parks Planning General Operating 6500_118 Professional and Consultant Svs Contractual Services 3,000.00 .00 .00 5,000.00 4,586.24 6700_110 Travel & Training Travel Expense .00 .00 .00 1,000.00 .00 General Operating Totals $5,000.00 $2,500.00 $2,017.82 $8,000.00 $6,287.64 Program 230 - Parks Planning Totals $327,681.00 $320,443.00 $253,863.86 $307,746.00 $294,930.61 Division 000 - Admin Totals $3,202,683.00 $2,544,085.00 $881,587.79 $2,363,465.00 $2,823,285.03 Division 044 - Grants Capital Equipment 6211 Specialized Equipment .00 .00 .00 20,000.00 20,000.00 Capital Equipment Totals $0.00 $0.00 $0.00 $20,000.00 $20,000.00 General Operating 6208 Special Supplies .00 .00 .00 19,700.00 2,535.85 6210 Small Tools and Equipment .00 .00 .00 4,300.00 4,127.54 6500_118 Professional and Consultant Svs Contractual Services .00 .00 .00 8,000.00 5,362.50 General Operating Totals $0.00 $0.00 $0.00 $32,000.00 $12,025.89 Division 044 - Grants Totals $0.00 $0.00 $0.00 $52,000.00 $32,025.89 Division 100 - Parks Program 000 - Administration Personnel Services 5000_100 Salaries and Wages Regular, Full Time 183,916.00 176,258.00 146,625.00 170,607.00 161,475.36 5000_115 Salaries and Wages Seasonal/Temporary 7,950.00 7,950.00 35,568.65 4,000.00 12,334.29 5100 Overtime .00 .00 442.75 .00 2.19 5200_115 Other Personnel Services Other Compensation 800.00 800.00 400.00 358.00 600.00 5200_130 Other Personnel Services Allowance Taxable 425.00 425.00 425.00 500.00 425.00 5400_100 Employee Benefits FICA 14,771.00 14,186.00 13,092.94 13,423.00 12,486.45 5400_120 Employee Benefits Workers Compensation .00 5,648.00 .00 3,639.00 3,639.00 Personnel Services Totals $207,862.00 $205,267.00 $196,554.34 $192,527.00 $190,962.29 Capital Equipment 6211 Specialized Equipment .00 .00 .00 1,588.00 1,588.00 Capital Equipment Totals $0.00 $0.00 $0.00 $1,588.00 $1,588.00 Run by Katherine Schad on 05/04/2026 13:49:46 PM Page 11 of 27 Page 47 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 23 - Parks and Recreation Division 100 - Parks Program 000 - Administration General Operating 6208 Special Supplies .00 3,139.00 2,738.86 3,000.00 94.81 6214 Clothing And Uniforms 1,000.00 3,000.00 1,663.90 3,500.00 3,308.90 6400_100 Utilities Electricity 69,484.00 66,811.00 60,378.54 58,163.00 68,064.58 6400_105 Utilities Gas 7,280.00 7,000.00 6,955.32 7,000.00 3,670.85 6400_115 Utilities Water/Wastewater 48,000.00 61,088.00 39,889.03 53,120.00 29,521.32 6400_117 Utilities Stormwater 101,670.00 99,702.00 88,169.27 86,697.00 101,670.64 6400_120 Utilities Rubbish Removal 110,000.00 110,000.00 75,066.73 110,000.00 106,455.68 6400_127 Utilities Cellular Communications .00 .00 .00 288.00 .00 6530_100 Rentals Property 2,400.00 4,000.00 1,290.00 .00 .00 6530_115 Rentals Equipment 35,000.00 39,824.00 23,250.00 34,681.00 32,519.74 6800_125 Fees for Services Fees & Permits 525.00 525.00 .00 525.00 439.00 7200_115 Capital Leases Equipment 852.00 852.00 710.30 850.00 852.36 General Operating Totals $376,211.00 $395,941.00 $300,111.95 $357,824.00 $346,597.88 Program 000 - Administration Totals $584,073.00 $601,208.00 $496,666.29 $551,939.00 $539,148.17 Program 235 - Grounds Maintenance Personnel Services 5000_100 Salaries and Wages Regular, Full Time 311,341.00 300,703.00 241,510.36 289,841.00 287,621.89 5000_115 Salaries and Wages Seasonal/Temporary 81,000.00 81,000.00 54,905.47 62,000.00 57,927.48 5100 Overtime 7,957.00 7,725.00 8,705.79 7,500.00 6,603.46 5200_110 Other Personnel Services On-Call 2,300.00 2,300.00 2,691.00 2,300.00 2,295.00 5200_115 Other Personnel Services Other Compensation 3,000.00 3,000.00 2,737.45 4,000.00 3,262.55 5200_116 Other Personnel Services Longevity Pay 1,030.00 2,360.00 515.00 2,360.00 2,385.58 5200_120 Other Personnel Services Shift Differential 300.00 300.00 927.18 300.00 29.85 5200_130 Other Personnel Services Allowance Taxable 2,400.00 2,400.00 1,600.00 3,200.00 2,400.00 5400_100 Employee Benefits FICA 31,314.00 30,584.00 22,597.83 28,420.00 26,168.12 5400_120 Employee Benefits Workers Compensation .00 11,703.00 .00 11,719.00 11,719.00 Personnel Services Totals $440,642.00 $442,075.00 $336,190.08 $411,640.00 $400,412.93 General Operating 6210 Small Tools and Equipment 1,200.00 1,250.00 900.00 1,500.00 1,459.26 6276 Field Supplies&Materials 3,200.00 6,200.00 4,395.16 6,200.00 5,973.43 6300_100 Repair & Maintenance Equipment Parts 1,968.00 2,050.00 700.00 2,300.00 1,993.09 6300_165 Repair & Maintenance Other Small Charges Not 9,360.00 9,750.00 7,187.58 10,500.00 7,782.66 Capital Run by Katherine Schad on 05/04/2026 13:49:46 PM Page 12 of 27 Page 48 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 23 - Parks and Recreation Division 100 - Parks Program 235 - Grounds Maintenance General Operating 6300_175 Repair & Maintenance Landscape materials 13,800.00 14,465.00 6,425.00 25,000.00 23,095.52 General Operating Totals $29,528.00 $33,715.00 $19,607.74 $45,500.00 $40,303.96 Interfund 7900_802 Interfund Transfer Fleet .00 8,785.00 8,785.00 .00 .00 Interfund Totals $0.00 $8,785.00 $8,785.00 $0.00 $0.00 Program 235 - Grounds Maintenance Totals $470,170.00 $484,575.00 $364,582.82 $457,140.00 $440,716.89 Program 236 - Buildings Maintenance Personnel Services 5000_100 Salaries and Wages Regular, Full Time 387,362.00 368,439.00 302,678.14 366,600.00 336,705.65 5000_115 Salaries and Wages Seasonal/Temporary 30,000.00 30,000.00 35,196.16 30,000.00 21,482.96 5100 Overtime 13,390.00 13,000.00 20,990.64 13,000.00 16,979.90 5200_110 Other Personnel Services On-Call 1,402.00 1,402.00 2,496.00 1,402.00 1,935.00 5200_115 Other Personnel Services Other Compensation 2,000.00 2,000.00 1,566.92 2,000.00 1,662.67 5200_116 Other Personnel Services Longevity Pay 1,234.00 960.00 500.00 719.00 961.75 5200_120 Other Personnel Services Shift Differential 500.00 500.00 .00 2,250.00 23.06 5200_130 Other Personnel Services Allowance Taxable 2,400.00 2,400.00 3,200.00 2,400.00 3,061.34 5400_100 Employee Benefits FICA 33,529.00 32,031.00 26,546.13 32,005.00 27,754.88 5400_120 Employee Benefits Workers Compensation .00 12,216.00 .00 11,662.00 11,662.00 Personnel Services Totals $471,817.00 $462,948.00 $393,173.99 $462,038.00 $422,229.21 General Operating 6206 Custodian Supplies 56,300.00 24,000.00 23,832.58 26,125.00 25,707.34 6208 Special Supplies 7,680.00 8,000.00 6,348.32 11,000.00 7,678.19 6210 Small Tools and Equipment 1,440.00 1,500.00 194.43 1,500.00 1,082.29 6300_130 Repair & Maintenance Construction Supplies 20,000.00 28,000.00 20,566.44 26,000.00 24,376.23 6300_170 Repair & Maintenance Buildings 20,000.00 27,000.00 24,689.32 25,000.00 24,612.73 6500_118 Professional and Consultant Svs Contractual Services .00 .00 .00 9,519.00 2,645.70 6600 Maintenance Contracts 1,750.00 3,500.00 2,300.00 12,500.00 4,034.00 6625 Equipment Maintenance Repairs .00 .00 .00 200.00 .00 General Operating Totals $107,170.00 $92,000.00 $77,931.09 $111,844.00 $90,136.48 Program 236 - Buildings Maintenance Totals $578,987.00 $554,948.00 $471,105.08 $573,882.00 $512,365.69 Run by Katherine Schad on 05/04/2026 13:49:46 PM Page 13 of 27 Page 49 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 23 - Parks and Recreation Division 100 - Parks Program 237 - Trees & Greenways Personnel Services 5000_100 Salaries and Wages Regular, Full Time 386,114.00 367,330.00 299,846.60 353,206.00 326,909.73 5000_115 Salaries and Wages Seasonal/Temporary .00 .00 .00 7,500.00 .00 5100 Overtime 3,090.00 3,000.00 7,669.89 3,400.00 7,229.83 5200_110 Other Personnel Services On-Call 1,400.00 1,400.00 2,064.00 1,600.00 2,115.00 5200_115 Other Personnel Services Other Compensation 1,574.00 1,574.00 1,948.95 2,074.00 2,075.70 5200_116 Other Personnel Services Longevity Pay 1,330.00 1,330.00 665.00 1,207.00 1,330.00 5200_120 Other Personnel Services Shift Differential .00 .00 .58 .00 12.62 5200_130 Other Personnel Services Allowance Taxable 2,400.00 2,400.00 3,226.89 2,400.00 4,180.73 5400_100 Employee Benefits FICA 30,287.00 28,843.00 22,869.98 28,411.00 25,054.97 5400_120 Employee Benefits Workers Compensation .00 11,262.00 .00 9,675.00 9,675.00 Personnel Services Totals $426,195.00 $417,139.00 $338,291.89 $409,473.00 $378,583.58 General Operating 6210 Small Tools and Equipment 2,594.00 8,533.00 8,301.91 2,703.00 1,903.10 6300_175 Repair & Maintenance Landscape materials 4,000.00 18,020.00 16,402.42 20,000.00 19,136.52 General Operating Totals $6,594.00 $26,553.00 $24,704.33 $22,703.00 $21,039.62 Program 237 - Trees & Greenways Totals $432,789.00 $443,692.00 $362,996.22 $432,176.00 $399,623.20 Program 238 - Conservation Personnel Services 5000_100 Salaries and Wages Regular, Full Time 247,146.00 234,204.00 185,705.46 220,750.00 223,075.90 5000_105 Salaries and Wages Limited Service 63,841.00 .00 .00 .00 .00 5000_115 Salaries and Wages Seasonal/Temporary 60,080.00 60,080.00 18,072.17 27,600.00 20,580.45 5100 Overtime 1,854.00 1,800.00 934.50 1,800.00 669.09 5200_110 Other Personnel Services On-Call 500.00 500.00 660.00 500.00 315.00 5200_115 Other Personnel Services Other Compensation 800.00 800.00 1,014.67 800.00 1,388.12 5200_130 Other Personnel Services Allowance Taxable 1,600.00 1,600.00 1,225.00 1,600.00 1,225.00 5400_100 Employee Benefits FICA 28,750.00 22,872.00 14,953.43 22,067.00 17,848.84 5400_120 Employee Benefits Workers Compensation .00 9,022.00 .00 3,342.00 3,342.00 5400_150 Employee Benefits Recognition 250.00 250.00 .00 250.00 .00 Personnel Services Totals $404,821.00 $331,128.00 $222,565.23 $278,709.00 $268,444.40 General Operating 6208 Special Supplies 768.00 800.00 617.66 .00 .00 6210 Small Tools and Equipment .00 1,200.00 .00 .00 .00 6214 Clothing And Uniforms .00 2,000.00 1,987.67 1,306.00 1,282.20 6276 Field Supplies&Materials 1,200.00 22,000.00 19,350.56 31,700.00 28,782.08 6300_175 Repair & Maintenance Landscape materials 6,720.00 12,000.00 9,349.18 14,800.00 14,339.53 Run by Katherine Schad on 05/04/2026 13:49:47 PM Page 14 of 27 Page 50 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 23 - Parks and Recreation Division 100 - Parks Program 238 - Conservation General Operating 6400_115 Utilities Water/Wastewater .00 .00 7,477.25 .00 368.81 6500_118 Professional and Consultant Svs Contractual Services 13,500.00 4,150.00 .00 3,000.00 2,735.00 6600 Maintenance Contracts 14,500.00 16,500.00 9,895.00 28,000.00 26,519.65 6700_105 Travel & Training Special Training 1,000.00 2,000.00 450.00 500.00 325.00 6800_140 Fees for Services Hospitality Expense .00 800.00 400.00 1,034.00 610.73 General Operating Totals $37,688.00 $61,450.00 $49,527.32 $80,340.00 $74,963.00 Program 238 - Conservation Totals $442,509.00 $392,578.00 $272,092.55 $359,049.00 $343,407.40 Program 239 - Cemeteries Personnel Services 5000_100 Salaries and Wages Regular, Full Time 141,161.00 134,264.00 121,604.47 128,730.00 137,132.08 5000_110 Salaries and Wages Regular Part Time 33,182.00 31,638.00 16,252.44 30,450.00 17,990.82 5000_115 Salaries and Wages Seasonal/Temporary 43,000.00 43,000.00 33,610.75 43,000.00 35,064.71 5100 Overtime 6,592.00 6,400.00 3,699.93 6,400.00 5,887.53 5200_106 Other Personnel Services Staffing 400.00 400.00 .00 400.00 .00 5200_110 Other Personnel Services On-Call 2,303.00 2,303.00 1,533.00 2,303.00 2,025.00 5200_115 Other Personnel Services Other Compensation 2,260.00 2,260.00 738.33 2,260.00 900.00 5200_116 Other Personnel Services Longevity Pay 281.00 .00 32.79 .00 .00 5200_120 Other Personnel Services Shift Differential 100.00 100.00 6.07 500.00 225.79 5200_130 Other Personnel Services Allowance Taxable 1,813.00 1,813.00 2,025.00 1,813.00 1,812.50 5400_100 Employee Benefits FICA 17,679.00 16,997.00 12,733.92 16,513.00 14,304.32 5400_120 Employee Benefits Workers Compensation .00 6,405.00 .00 5,378.00 5,378.00 Personnel Services Totals $248,771.00 $245,580.00 $192,236.70 $237,747.00 $220,720.75 General Operating 6005 Postage 60.00 60.00 83.28 160.00 115.95 6202 Printing/Copying/Paper Mgt .00 .00 .00 .00 15.19 6208 Special Supplies 900.00 1,750.00 1,500.00 1,750.00 1,498.00 6210 Small Tools and Equipment 250.00 250.00 .00 250.00 250.00 6300_100 Repair & Maintenance Equipment Parts 2,550.00 3,700.00 1,000.00 3,700.00 2,669.38 6300_165 Repair & Maintenance Other Small Charges Not 250.00 300.00 .00 500.00 316.65 Capital 6300_175 Repair & Maintenance Landscape materials 2,000.00 3,000.00 1,477.01 3,100.00 969.49 6400_100 Utilities Electricity 9,000.00 9,098.00 8,164.27 8,664.00 9,829.45 6400_105 Utilities Gas 6,835.00 5,611.00 4,752.85 5,500.00 6,581.44 Run by Katherine Schad on 05/04/2026 13:49:47 PM Page 15 of 27 Page 51 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 23 - Parks and Recreation Division 100 - Parks Program 239 - Cemeteries General Operating 6400_115 Utilities Water/Wastewater 920.00 798.00 690.70 726.00 862.29 6400_125 Utilities Telecommunications 864.00 864.00 664.14 950.00 797.29 6615 Property Repairs .00 .00 .00 5,000.00 4,397.72 7200_115 Capital Leases Equipment 768.00 768.00 640.10 820.00 768.12 General Operating Totals $24,397.00 $26,199.00 $18,972.35 $31,120.00 $29,070.97 Program 239 - Cemeteries Totals $273,168.00 $271,779.00 $211,209.05 $268,867.00 $249,791.72 Program 240 - Central Facilities Personnel Services 5000_100 Salaries and Wages Regular, Full Time 844,560.00 849,066.00 677,732.46 819,276.00 770,217.73 5000_110 Salaries and Wages Regular Part Time 24,483.00 23,123.00 9,164.68 18,500.00 11,020.05 5100 Overtime 30,900.00 24,000.00 17,155.10 34,000.00 36,121.13 5200_110 Other Personnel Services On-Call 1,100.00 1,100.00 1,344.00 1,602.00 540.00 5200_115 Other Personnel Services Other Compensation 9,877.00 9,877.00 5,716.71 9,877.00 6,898.80 5200_116 Other Personnel Services Longevity Pay 3,210.00 3,710.00 1,855.00 3,275.00 3,710.00 5200_120 Other Personnel Services Shift Differential 6,948.00 6,948.00 5,027.41 4,860.00 6,730.66 5200_130 Other Personnel Services Allowance Taxable 9,700.00 9,700.00 11,138.19 9,700.00 10,929.13 5400_100 Employee Benefits FICA 71,205.00 71,415.00 52,896.31 68,474.00 61,503.23 5400_120 Employee Benefits Workers Compensation .00 26,740.00 .00 22,641.00 22,641.00 5400_145 Employee Benefits Employee Parking 1,680.00 1,680.00 .00 .00 2,480.00 5400_150 Employee Benefits Recognition .00 225.00 .00 634.00 608.16 Personnel Services Totals $1,003,663.00 $1,027,584.00 $782,029.86 $992,839.00 $933,399.89 General Operating 6010 Computer Equipment .00 .00 .00 207.00 102.81 6025 Furnishings .00 5,560.00 5,559.60 519.00 519.00 6200 Medical Fees And Supplies 2,820.00 3,000.00 1,000.00 1,828.00 889.24 6206 Custodian Supplies 2,800.00 28,600.00 28,600.00 37,600.00 35,928.86 6208 Special Supplies 3,000.00 2,775.00 1,968.83 4,370.00 3,886.56 6300_100 Repair & Maintenance Equipment Parts 14,766.00 15,382.00 14,455.70 35,351.00 35,090.01 6300_170 Repair & Maintenance Buildings 45,000.00 82,689.00 60,353.02 64,606.00 49,756.37 6400_100 Utilities Electricity 141,440.00 136,000.00 103,988.92 135,177.00 115,961.55 6400_105 Utilities Gas 57,200.00 55,000.00 49,268.92 55,000.00 54,829.98 6400_115 Utilities Water/Wastewater 41,450.00 35,970.00 33,674.16 32,700.00 38,250.89 Run by Katherine Schad on 05/04/2026 13:49:47 PM Page 16 of 27 Page 52 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 23 - Parks and Recreation Division 100 - Parks Program 240 - Central Facilities General Operating 6400_117 Utilities Stormwater 16,205.00 16,205.00 12,881.15 14,731.00 16,205.98 6400_120 Utilities Rubbish Removal 41,000.00 42,000.00 28,406.11 42,000.00 42,047.62 6400_125 Utilities Telecommunications 672.00 672.00 564.41 1,000.00 668.32 6500_118 Professional and Consultant Svs Contractual Services 26,880.00 28,000.00 10,719.00 28,125.00 6,451.56 6600 Maintenance Contracts 54,482.00 73,940.00 59,901.37 95,745.00 97,337.65 6700_105 Travel & Training Special Training .00 .00 .00 115.00 115.00 6700_110 Travel & Training Travel Expense .00 .00 .00 301.00 301.00 General Operating Totals $447,715.00 $525,793.00 $411,341.19 $549,375.00 $498,342.40 Interfund 7900_135 Interfund Transfer To CEDO .00 .00 .00 .00 50,000.00 Interfund Totals $0.00 $0.00 $0.00 $0.00 $50,000.00 Program 240 - Central Facilities Totals $1,451,378.00 $1,553,377.00 $1,193,371.05 $1,542,214.00 $1,481,742.29 Division 100 - Parks Totals $4,233,074.00 $4,302,157.00 $3,372,023.06 $4,185,267.00 $3,966,795.36 Division 101 - Recreation Program 000 - Administration Personnel Services 5000_100 Salaries and Wages Regular, Full Time .00 .00 29,925.82 99,775.00 97,851.89 5100 Overtime .00 .00 49.45 .00 .00 5200_115 Other Personnel Services Other Compensation .00 .00 .00 400.00 .00 5200_130 Other Personnel Services Allowance Taxable .00 .00 76.92 1,000.00 961.50 5400_100 Employee Benefits FICA .00 .00 2,298.99 7,740.00 7,559.21 5400_120 Employee Benefits Workers Compensation .00 .00 .00 3,303.00 3,303.00 Personnel Services Totals $0.00 $0.00 $32,351.18 $112,218.00 $109,675.60 General Operating 7200_115 Capital Leases Equipment 1,653.00 1,653.00 1,377.60 1,700.00 1,653.12 General Operating Totals $1,653.00 $1,653.00 $1,377.60 $1,700.00 $1,653.12 Program 000 - Administration Totals $1,653.00 $1,653.00 $33,728.78 $113,918.00 $111,328.72 Program 243 - Support Services Personnel Services 5000_115 Salaries and Wages Seasonal/Temporary 3,000.00 3,000.00 .00 4,000.00 .00 5400_100 Employee Benefits FICA 230.00 230.00 .00 306.00 .00 Run by Katherine Schad on 05/04/2026 13:49:47 PM Page 17 of 27 Page 53 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 23 - Parks and Recreation Division 101 - Recreation Program 243 - Support Services Personnel Services 5400_120 Employee Benefits Workers Compensation .00 92.00 .00 .00 .00 Personnel Services Totals $3,230.00 $3,322.00 $0.00 $4,306.00 $0.00 Program 243 - Support Services Totals $3,230.00 $3,322.00 $0.00 $4,306.00 $0.00 Program 244 - Senior Services Personnel Services 5000_100 Salaries and Wages Regular, Full Time 65,536.00 65,882.00 26,068.55 68,873.00 42,987.45 5000_110 Salaries and Wages Regular Part Time 33,276.00 .00 18,199.85 29,248.00 21,732.10 5000_115 Salaries and Wages Seasonal/Temporary .00 .00 955.08 15,000.00 7,299.76 5100 Overtime .00 .00 428.17 500.00 1,422.95 5200_106 Other Personnel Services Staffing .00 .00 .00 .00 497.18 5200_115 Other Personnel Services Other Compensation .00 .00 300.00 800.00 45.54 5200_116 Other Personnel Services Longevity Pay .00 .00 .00 1,180.00 90.52 5200_120 Other Personnel Services Shift Differential .00 .00 .00 .00 .26 5200_130 Other Personnel Services Allowance Taxable .00 .00 500.00 800.00 .00 5400_100 Employee Benefits FICA 7,559.00 5,040.00 3,420.85 7,834.00 5,674.45 5400_120 Employee Benefits Workers Compensation .00 .00 .00 3,297.00 3,297.00 Personnel Services Totals $106,371.00 $70,922.00 $49,872.50 $127,532.00 $83,047.21 General Operating 6200 Medical Fees And Supplies .00 .00 .00 500.00 .00 6208 Special Supplies .00 .00 .00 4,000.00 3,458.28 6500_118 Professional and Consultant Svs Contractual Services .00 .00 .00 2,500.00 1,050.00 6530_115 Rentals Equipment .00 .00 .00 12,000.00 11,661.98 6800_140 Fees for Services Hospitality Expense .00 .00 .00 500.00 .00 General Operating Totals $0.00 $0.00 $0.00 $19,500.00 $16,170.26 Program 244 - Senior Services Totals $106,371.00 $70,922.00 $49,872.50 $147,032.00 $99,217.47 Program 245 - Recreation Programs Personnel Services 5000_100 Salaries and Wages Regular, Full Time 239,712.00 223,201.00 176,944.54 224,122.00 234,455.99 5000_115 Salaries and Wages Seasonal/Temporary 130,000.00 130,000.00 161,499.33 130,000.00 87,775.79 5100 Overtime 2,652.00 2,575.00 4,436.95 2,500.00 4,488.93 5200_115 Other Personnel Services Other Compensation 1,648.00 1,648.00 800.00 1,600.00 1,158.68 5200_116 Other Personnel Services Longevity Pay .00 .00 .00 1,180.00 90.52 Run by Katherine Schad on 05/04/2026 13:49:47 PM Page 18 of 27 Page 54 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 23 - Parks and Recreation Division 101 - Recreation Program 245 - Recreation Programs Personnel Services 5200_120 Other Personnel Services Shift Differential .00 .00 .00 .00 4.54 5200_130 Other Personnel Services Allowance Taxable 1,030.00 1,030.00 844.77 1,000.00 1,279.35 5400_100 Employee Benefits FICA 28,691.00 27,422.00 24,723.81 29,483.00 23,761.50 5400_120 Employee Benefits Workers Compensation .00 10,829.00 .00 9,513.00 9,513.00 5400_150 Employee Benefits Recognition 500.00 500.00 619.04 1,000.00 257.73 Personnel Services Totals $404,233.00 $397,205.00 $369,868.44 $400,398.00 $362,786.03 General Operating 6010 Computer Equipment .00 .00 .00 150.00 83.97 6025 Furnishings .00 .00 .00 600.00 572.83 6208 Special Supplies 14,000.00 13,950.00 6,465.00 14,550.00 14,416.71 6214 Clothing And Uniforms .00 .00 .00 400.00 388.90 6500_118 Professional and Consultant Svs Contractual Services 2,000.00 11,576.00 493.00 9,100.00 9,015.25 6530_100 Rentals Property .00 4,048.00 1,300.00 6,624.00 .00 6530_115 Rentals Equipment 25,000.00 45,000.00 34,345.75 44,400.00 33,618.19 6530_125 Rentals Vehicle 5,000.00 .00 .00 600.00 145.73 6700_115 Travel & Training Mileage .00 50.00 28.70 .00 .00 7702 Program Delivery - Other 50,000.00 36,000.00 20,658.41 47,900.00 46,926.77 General Operating Totals $96,000.00 $110,624.00 $63,290.86 $124,324.00 $105,168.35 Program 245 - Recreation Programs Totals $500,233.00 $507,829.00 $433,159.30 $524,722.00 $467,954.38 Program 246 - Events Personnel Services 5000_100 Salaries and Wages Regular, Full Time 78,505.00 74,201.00 63,134.89 70,844.00 69,448.05 5000_115 Salaries and Wages Seasonal/Temporary 5,000.00 5,000.00 .00 5,000.00 1,725.23 5100 Overtime 1,061.00 1,030.00 4,342.23 1,000.00 2,656.09 5200_115 Other Personnel Services Other Compensation 412.00 412.00 300.00 400.00 200.00 5200_130 Other Personnel Services Allowance Taxable 515.00 515.00 500.00 500.00 500.00 5400_100 Employee Benefits FICA 6,540.00 6,209.00 4,913.90 5,947.00 5,376.97 5400_120 Employee Benefits Workers Compensation .00 2,428.00 .00 2,414.00 2,414.00 Personnel Services Totals $92,033.00 $89,795.00 $73,191.02 $86,105.00 $82,320.34 General Operating 6203 Dues/Subscriptions .00 .00 .00 .00 234.00 6208 Special Supplies 12,000.00 14,000.00 4,491.36 18,000.00 12,482.06 6500_103 Professional and Consultant Svs Security Contracts 10,500.00 11,500.00 9,623.35 10,500.00 9,442.55 6500_118 Professional and Consultant Svs Contractual Services 124,450.00 126,100.00 118,586.76 131,376.00 133,156.82 Run by Katherine Schad on 05/04/2026 13:49:47 PM Page 19 of 27 Page 55 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 23 - Parks and Recreation Division 101 - Recreation Program 246 - Events General Operating 6530_100 Rentals Property 2,024.00 2,024.00 2,012.00 .00 .00 6530_125 Rentals Vehicle .00 .00 173.04 .00 .00 6800_140 Fees for Services Hospitality Expense .00 .00 719.38 .00 .00 General Operating Totals $148,974.00 $153,624.00 $135,605.89 $159,876.00 $155,315.43 Program 246 - Events Totals $241,007.00 $243,419.00 $208,796.91 $245,981.00 $237,635.77 Program 247 - Bus Operations Personnel Services 5000_115 Salaries and Wages Seasonal/Temporary 22,000.00 22,000.00 21,622.50 24,000.00 15,416.17 5400_100 Employee Benefits FICA 1,683.00 1,683.00 1,654.13 1,836.00 1,179.33 5400_120 Employee Benefits Workers Compensation .00 674.00 .00 .00 .00 Personnel Services Totals $23,683.00 $24,357.00 $23,276.63 $25,836.00 $16,595.50 Program 247 - Bus Operations Totals $23,683.00 $24,357.00 $23,276.63 $25,836.00 $16,595.50 Program 248 - Athletic Programs Personnel Services 5000_100 Salaries and Wages Regular, Full Time 84,169.00 80,140.00 64,726.53 76,463.00 74,985.54 5000_115 Salaries and Wages Seasonal/Temporary 25,750.00 25,750.00 12,041.45 25,000.00 21,255.57 5200_115 Other Personnel Services Other Compensation 412.00 412.00 .00 400.00 300.00 5400_100 Employee Benefits FICA 8,440.00 8,132.00 5,383.70 7,793.00 6,865.98 5400_120 Employee Benefits Workers Compensation .00 3,246.00 .00 2,555.00 2,555.00 Personnel Services Totals $118,771.00 $117,680.00 $82,151.68 $112,211.00 $105,962.09 General Operating 6200 Medical Fees And Supplies 150.00 500.00 .00 500.00 64.00 6208 Special Supplies 10,000.00 12,000.00 9,208.53 12,000.00 10,966.58 6500_118 Professional and Consultant Svs Contractual Services 113,000.00 114,410.00 58,398.10 115,000.00 90,908.70 6530_100 Rentals Property 6,000.00 6,590.00 2,400.00 6,000.00 4,000.00 General Operating Totals $129,150.00 $133,500.00 $70,006.63 $133,500.00 $105,939.28 Program 248 - Athletic Programs Totals $247,921.00 $251,180.00 $152,158.31 $245,711.00 $211,901.37 Program 249 - O.N.E. Center Personnel Services 5100 Overtime .00 .00 .00 .00 208.85 Run by Katherine Schad on 05/04/2026 13:49:47 PM Page 20 of 27 Page 56 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 23 - Parks and Recreation Division 101 - Recreation Program 249 - O.N.E. Center Personnel Services 5400_100 Employee Benefits FICA .00 .00 .00 .00 15.99 Personnel Services Totals $0.00 $0.00 $0.00 $0.00 $224.84 General Operating 6300_170 Repair & Maintenance Buildings .00 .00 (13.36) .00 .00 General Operating Totals $0.00 $0.00 ($13.36) $0.00 $0.00 Program 249 - O.N.E. Center Totals $0.00 $0.00 ($13.36) $0.00 $224.84 Division 101 - Recreation Totals $1,124,098.00 $1,102,682.00 $900,979.07 $1,307,506.00 $1,144,858.05 Division 102 - Waterfront Program 000 - Administration Personnel Services 5000_100 Salaries and Wages Regular, Full Time 113,855.00 109,444.00 91,346.02 105,395.00 103,367.08 5200_115 Other Personnel Services Other Compensation 150.00 150.00 .00 150.00 .00 5200_130 Other Personnel Services Allowance Taxable 1,000.00 1,000.00 807.66 1,000.00 961.50 5400_100 Employee Benefits FICA 8,798.00 8,460.00 7,049.74 8,151.00 7,981.13 5400_115 Employee Benefits Retirement B .00 .00 .00 10,293.00 10,293.00 5400_120 Employee Benefits Workers Compensation .00 3,355.00 .00 3,493.00 3,493.00 5400_135 Employee Benefits Life Insurance .00 .00 .00 161.00 161.00 5400_150 Employee Benefits Recognition 500.00 500.00 .00 500.00 450.74 Personnel Services Totals $124,303.00 $122,909.00 $99,203.42 $129,143.00 $126,707.45 General Operating 6000 Office Supplies 750.00 .00 .00 750.00 607.15 6202 Printing/Copying/Paper Mgt .00 .00 .00 500.00 .00 6206 Custodian Supplies .00 500.00 .00 500.00 .00 6208 Special Supplies 1,000.00 1,400.00 1,000.00 1,000.00 626.18 6214 Clothing And Uniforms 1,000.00 1,350.00 .00 1,000.00 968.90 6500_118 Professional and Consultant Svs Contractual Services 15,500.00 14,300.00 12,000.00 9,750.00 7,348.74 6800_140 Fees for Services Hospitality Expense 1,000.00 1,000.00 .00 750.00 .00 7303 Regulatory and Bank Fees 40,000.00 46,425.00 10,758.92 46,425.00 37,863.03 7303_100 Regulatory and Bank Fees Gateway/Third Party 20,000.00 17,550.00 3,433.00 17,550.00 20,629.75 Processing General Operating Totals $79,250.00 $82,525.00 $27,191.92 $78,225.00 $68,043.75 Program 000 - Administration Totals $203,553.00 $205,434.00 $126,395.34 $207,368.00 $194,751.20 Run by Katherine Schad on 05/04/2026 13:49:47 PM Page 21 of 27 Page 57 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 23 - Parks and Recreation Division 102 - Waterfront Program 246 - Events Personnel Services 5000_100 Salaries and Wages Regular, Full Time .00 .00 21,438.51 77,877.00 76,379.94 5200_115 Other Personnel Services Other Compensation .00 .00 .00 238.00 100.00 5400_100 Employee Benefits FICA .00 .00 1,548.01 5,976.00 5,493.70 5400_120 Employee Benefits Workers Compensation .00 .00 .00 2,610.00 2,610.00 Personnel Services Totals $0.00 $0.00 $22,986.52 $86,701.00 $84,583.64 General Operating 6500_118 Professional and Consultant Svs Contractual Services 12,000.00 12,000.00 8,100.00 11,600.00 10,220.00 General Operating Totals $12,000.00 $12,000.00 $8,100.00 $11,600.00 $10,220.00 Program 246 - Events Totals $12,000.00 $12,000.00 $31,086.52 $98,301.00 $94,803.64 Program 254 - Community Service Personnel Services 5000_100 Salaries and Wages Regular, Full Time 145,441.00 138,025.00 113,806.91 133,224.00 126,425.51 5000_115 Salaries and Wages Seasonal/Temporary .00 .00 .00 33,800.00 .00 5100 Overtime 2,575.00 2,500.00 1,058.37 3,500.00 1,632.73 5200_110 Other Personnel Services On-Call .00 .00 .00 1,800.00 .00 5200_115 Other Personnel Services Other Compensation 1,000.00 1,000.00 600.00 4,900.00 .00 5200_120 Other Personnel Services Shift Differential 500.00 500.00 .00 3,000.00 53.25 5200_130 Other Personnel Services Allowance Taxable 2,600.00 2,600.00 2,426.89 2,600.00 2,628.79 5400_100 Employee Benefits FICA 11,637.00 11,064.00 8,765.55 13,986.00 9,861.08 5400_120 Employee Benefits Workers Compensation .00 4,232.00 .00 4,488.00 4,488.00 Personnel Services Totals $163,753.00 $159,921.00 $126,657.72 $201,298.00 $145,089.36 Capital Equipment 9500_155 Capital Outlay Vehicle Equipment .00 48,696.00 48,696.00 .00 .00 Capital Equipment Totals $0.00 $48,696.00 $48,696.00 $0.00 $0.00 General Operating 6025 Furnishings .00 .00 .00 1,250.00 1,014.95 6200 Medical Fees And Supplies 480.00 500.00 .00 1,000.00 124.00 6208 Special Supplies 4,800.00 5,000.00 2,727.00 8,600.00 3,083.26 6210 Small Tools and Equipment 960.00 1,000.00 790.00 2,000.00 1,823.25 6214 Clothing And Uniforms 2,017.00 2,101.00 .00 1,101.00 1,063.00 6300 Repair & Maintenance .00 .00 .00 500.00 .00 6400_125 Utilities Telecommunications .00 .00 .00 600.00 237.22 6530_100 Rentals Property .00 .00 .00 3,000.00 2,365.00 6625 Equipment Maintenance Repairs 1,200.00 1,250.00 .00 1,892.00 .00 6700_105 Travel & Training Special Training 5,000.00 6,000.00 .00 6,150.00 1,944.00 Run by Katherine Schad on 05/04/2026 13:49:47 PM Page 22 of 27 Page 58 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 23 - Parks and Recreation Division 102 - Waterfront Program 254 - Community Service General Operating 6700_110 Travel & Training Travel Expense .00 .00 .00 3,850.00 3,827.70 6800_140 Fees for Services Hospitality Expense .00 .00 .00 750.00 276.41 General Operating Totals $14,457.00 $15,851.00 $3,517.00 $30,693.00 $15,758.79 Program 254 - Community Service Totals $178,210.00 $224,468.00 $178,870.72 $231,991.00 $160,848.15 Program 257 - North Beach Personnel Services 5000_100 Salaries and Wages Regular, Full Time 96,516.00 91,143.00 73,516.36 86,900.00 85,220.86 5000_115 Salaries and Wages Seasonal/Temporary 213,222.00 253,222.00 144,975.78 269,147.00 210,150.30 5200_115 Other Personnel Services Other Compensation 206.00 206.00 100.00 200.00 100.00 5400_100 Employee Benefits FICA 23,711.00 26,360.00 16,363.65 27,253.00 22,205.12 5400_120 Employee Benefits Workers Compensation .00 10,558.00 .00 2,984.00 2,984.00 Personnel Services Totals $333,655.00 $381,489.00 $234,955.79 $386,484.00 $320,660.28 General Operating 6208 Special Supplies 11,200.00 12,500.00 7,016.47 10,000.00 7,004.01 6210 Small Tools and Equipment 3,000.00 2,800.00 2,500.00 3,000.00 2,108.32 6214 Clothing And Uniforms 6,000.00 6,700.00 2,276.80 6,000.00 5,482.21 6300_170 Repair & Maintenance Buildings 15,000.00 15,000.00 7,326.09 15,000.00 13,321.50 6325 Items For Resale 25,000.00 25,000.00 10,600.00 20,000.00 17,584.00 6400_100 Utilities Electricity 45,508.00 43,757.00 39,546.31 41,673.00 44,261.00 6400_105 Utilities Gas 6,825.00 6,500.00 6,400.00 6,500.00 3,645.47 6400_115 Utilities Water/Wastewater 29,095.00 25,300.00 20,759.53 26,029.00 1,595.96 6400_125 Utilities Telecommunications 900.00 1,100.00 669.90 1,100.00 619.43 6500_103 Professional and Consultant Svs Security Contracts 47,000.00 45,000.00 45,000.00 60,442.00 55,419.77 6500_118 Professional and Consultant Svs Contractual Services 15,000.00 15,000.00 5,714.95 11,000.00 9,916.90 7000 Bad Debt Expense .00 .00 573.96 .00 71.40 7200_115 Capital Leases Equipment 478.00 478.00 397.80 860.00 477.36 7303_100 Regulatory and Bank Fees Gateway/Third Party 55,000.00 47,000.00 23,865.93 47,958.00 54,393.03 Processing General Operating Totals $260,006.00 $246,135.00 $172,647.74 $249,562.00 $215,900.36 Program 257 - North Beach Totals $593,661.00 $627,624.00 $407,603.53 $636,046.00 $536,560.64 Run by Katherine Schad on 05/04/2026 13:49:47 PM Page 23 of 27 Page 59 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 23 - Parks and Recreation Division 102 - Waterfront Program 258 - Waterfront Operations Personnel Services 5000_100 Salaries and Wages Regular, Full Time 90,137.00 81,853.00 67,818.74 78,798.00 77,269.61 5000_115 Salaries and Wages Seasonal/Temporary 170,000.00 170,000.00 111,619.16 165,000.00 125,378.93 5200_115 Other Personnel Services Other Compensation 245.00 245.00 250.00 238.00 200.00 5400_100 Employee Benefits FICA 19,919.00 19,285.00 13,220.37 18,669.00 14,921.03 5400_120 Employee Benefits Workers Compensation .00 7,722.00 .00 2,663.00 2,663.00 Personnel Services Totals $280,301.00 $279,105.00 $192,908.27 $265,368.00 $220,432.57 Capital Equipment 9500 Capital Outlay 12,000.00 16,000.00 14,579.41 16,000.00 .00 Capital Equipment Totals $12,000.00 $16,000.00 $14,579.41 $16,000.00 $0.00 General Operating 6200 Medical Fees And Supplies .00 400.00 .00 400.00 391.86 6202 Printing/Copying/Paper Mgt 2,000.00 2,500.00 2,301.53 1,000.00 562.50 6208 Special Supplies 2,900.00 3,000.00 2,616.12 8,000.00 8,070.40 6210 Small Tools and Equipment 1,000.00 1,000.00 650.00 2,114.00 2,113.95 6212 Fuel 1,776.00 1,870.00 763.33 1,870.00 1,650.27 6214 Clothing And Uniforms 6,300.00 6,800.00 5,626.90 6,300.00 6,300.00 6300 Repair & Maintenance 13,000.00 14,700.00 13,514.28 12,386.00 11,870.04 6400_100 Utilities Electricity 28,875.00 28,875.00 23,316.33 27,500.00 25,359.67 6400_105 Utilities Gas 10,500.00 10,000.00 9,798.34 13,500.00 11,669.16 6400_115 Utilities Water/Wastewater 20,125.00 17,500.00 13,858.75 17,400.00 16,445.68 6400_125 Utilities Telecommunications 3,780.00 3,600.00 2,486.64 1,600.00 1,114.80 6500_103 Professional and Consultant Svs Security Contracts 57,000.00 55,000.00 30,000.00 60,000.00 54,150.99 6500_118 Professional and Consultant Svs Contractual Services 23,750.00 25,000.00 7,679.70 13,250.00 12,107.50 6625 Equipment Maintenance Repairs 12,500.00 15,000.00 14,625.35 12,000.00 11,846.84 7000 Bad Debt Expense .00 .00 .00 .00 1,400.00 7200_115 Capital Leases Equipment 477.00 477.00 397.80 529.00 477.36 7303 Regulatory and Bank Fees 13,065.00 13,065.00 10,507.07 13,065.00 13,928.03 7303_100 Regulatory and Bank Fees Gateway/Third Party .00 .00 .00 .00 175.00 Processing 7312 Real Estate Taxes 55,565.00 55,565.00 55,418.36 55,566.00 55,564.60 General Operating Totals $252,613.00 $254,352.00 $193,560.50 $246,480.00 $235,198.65 Program 258 - Waterfront Operations Totals $544,914.00 $549,457.00 $401,048.18 $527,848.00 $455,631.22 Division 102 - Waterfront Totals $1,532,338.00 $1,618,983.00 $1,145,004.29 $1,701,554.00 $1,442,594.85 Run by Katherine Schad on 05/04/2026 13:49:47 PM Page 24 of 27 Page 60 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 23 - Parks and Recreation Division 103 - Rec Facilities Program 249 - O.N.E. Center Personnel Services 5000_100 Salaries and Wages Regular, Full Time .00 .00 1,192.51 60,744.00 59,488.01 5000_110 Salaries and Wages Regular Part Time .00 .00 .00 .00 383.79 5000_115 Salaries and Wages Seasonal/Temporary 20,908.00 20,908.00 .00 8,500.00 2,562.86 5100 Overtime 1,674.00 1,625.00 215.66 4,500.00 6,635.07 5200_106 Other Personnel Services Staffing .00 .00 .00 .00 47.83 5200_115 Other Personnel Services Other Compensation 400.00 400.00 .00 400.00 803.42 5200_116 Other Personnel Services Longevity Pay .00 .00 .00 500.00 500.00 5200_120 Other Personnel Services Shift Differential 50.00 50.00 .00 150.00 58.10 5200_130 Other Personnel Services Allowance Taxable 500.00 500.00 .00 500.00 425.00 5400_100 Employee Benefits FICA 1,800.00 1,796.00 100.93 5,760.00 5,145.55 5400_120 Employee Benefits Workers Compensation .00 61.00 .00 2,051.00 2,051.00 Personnel Services Totals $25,332.00 $25,340.00 $1,509.10 $83,105.00 $78,100.63 General Operating 6200 Medical Fees And Supplies .00 75.00 .00 500.00 .00 6208 Special Supplies .00 1,100.00 .00 1,500.00 .00 6300_170 Repair & Maintenance Buildings .00 175.00 .00 1,000.00 34.83 6400_125 Utilities Telecommunications .00 175.00 242.04 500.00 287.29 6500_118 Professional and Consultant Svs Contractual Services .00 62,400.00 53,130.00 80,000.00 75,472.50 6530_100 Rentals Property .00 36,645.00 34,542.00 173,313.00 172,710.00 General Operating Totals $0.00 $100,570.00 $87,914.04 $256,813.00 $248,504.62 Program 249 - O.N.E. Center Totals $25,332.00 $125,910.00 $89,423.14 $339,918.00 $326,605.25 Program 255 - Leddy Arena Personnel Services 5000_100 Salaries and Wages Regular, Full Time 381,385.00 385,230.00 298,926.23 478,253.00 455,063.52 5000_115 Salaries and Wages Seasonal/Temporary 85,000.00 85,000.00 70,558.92 80,000.00 67,019.07 5100 Overtime 17,510.00 17,000.00 18,999.58 20,000.00 29,908.96 5200_115 Other Personnel Services Other Compensation 11,000.00 11,000.00 8,228.93 12,000.00 8,365.87 5200_116 Other Personnel Services Longevity Pay 548.00 500.00 250.00 500.00 500.00 5200_120 Other Personnel Services Shift Differential 5,700.00 5,700.00 4,406.75 5,500.00 5,103.11 5200_130 Other Personnel Services Allowance Taxable 4,125.00 4,125.00 3,953.43 4,125.00 4,026.84 5400_100 Employee Benefits FICA 38,653.00 38,904.00 29,331.45 45,929.00 41,216.80 5400_120 Employee Benefits Workers Compensation .00 14,417.00 .00 14,033.00 14,033.00 5400_150 Employee Benefits Recognition .00 .00 .00 650.00 640.58 Personnel Services Totals $543,921.00 $561,876.00 $434,655.29 $660,990.00 $625,877.75 Run by Katherine Schad on 05/04/2026 13:49:47 PM Page 25 of 27 Page 61 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 23 - Parks and Recreation Division 103 - Rec Facilities Program 255 - Leddy Arena General Operating 6200 Medical Fees And Supplies 400.00 400.00 200.00 800.00 450.86 6203 Dues/Subscriptions 450.00 500.00 459.00 500.00 440.00 6206 Custodian Supplies 650.00 1,000.00 1,000.00 1,200.00 634.60 6208 Special Supplies 3,000.00 2,600.00 905.01 4,350.00 2,869.39 6212_115 Fuel Propane 750.00 700.00 700.00 800.00 736.36 6214 Clothing And Uniforms 500.00 2,400.00 2,178.40 300.00 .00 6216 Oil & Grease & Antifreeze 1,500.00 2,000.00 .00 1,800.00 .00 6300_170 Repair & Maintenance Buildings 10,000.00 12,000.00 11,060.42 15,000.00 9,616.34 6325 Items For Resale 1,000.00 1,000.00 .00 1,000.00 1,204.14 6400_100 Utilities Electricity 128,960.00 124,000.00 111,557.29 122,000.00 125,255.52 6400_105 Utilities Gas 42,500.00 38,000.00 32,649.18 40,000.00 42,282.10 6400_115 Utilities Water/Wastewater 23,000.00 20,000.00 16,456.90 20,425.00 20,944.71 6400_125 Utilities Telecommunications 1,260.00 1,200.00 1,011.53 1,700.00 1,208.21 6400_127 Utilities Cellular Communications .00 .00 318.89 .00 .00 6500_118 Professional and Consultant Svs Contractual Services 10,000.00 16,000.00 9,701.30 13,000.00 9,170.80 6600 Maintenance Contracts 25,000.00 25,000.00 25,724.04 25,000.00 16,248.75 6625 Equipment Maintenance Repairs 18,000.00 20,000.00 7,868.62 19,500.00 17,612.93 6700_115 Travel & Training Mileage .00 200.00 .00 300.00 157.41 7200_115 Capital Leases Equipment 462.00 462.00 384.90 2,526.00 461.88 General Operating Totals $267,432.00 $267,462.00 $222,175.48 $270,201.00 $249,294.00 Program 255 - Leddy Arena Totals $811,353.00 $829,338.00 $656,830.77 $931,191.00 $875,171.75 Program 259 - Miller Center Personnel Services 5000_100 Salaries and Wages Regular, Full Time .00 .00 .00 .00 3,551.06 5000_110 Salaries and Wages Regular Part Time .00 23,873.00 10,622.43 27,099.00 27,969.68 5000_115 Salaries and Wages Seasonal/Temporary 17,000.00 27,000.00 32,969.30 17,000.00 8,776.86 5100 Overtime 309.00 300.00 495.55 300.00 491.08 5200_106 Other Personnel Services Staffing 1,500.00 1,500.00 .00 1,500.00 1,465.17 5200_115 Other Personnel Services Other Compensation 1,500.00 1,500.00 216.02 1,000.00 983.09 5200_120 Other Personnel Services Shift Differential 1,200.00 1,200.00 27.55 1,000.00 1,314.80 5200_130 Other Personnel Services Allowance Taxable 213.00 213.00 .00 213.00 212.50 5400_100 Employee Benefits FICA 1,662.00 4,252.00 3,227.18 3,681.00 2,585.48 5400_120 Employee Benefits Workers Compensation .00 1,560.00 .00 908.00 908.00 Personnel Services Totals $23,384.00 $61,398.00 $47,558.03 $52,701.00 $48,257.72 Run by Katherine Schad on 05/04/2026 13:49:47 PM Page 26 of 27 Page 62 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 23 - Parks and Recreation Division 103 - Rec Facilities Program 259 - Miller Center General Operating 6200 Medical Fees And Supplies 400.00 400.00 400.00 600.00 110.97 6206 Custodian Supplies 700.00 800.00 300.00 1,000.00 320.76 6208 Special Supplies 1,000.00 2,000.00 622.59 2,000.00 954.23 6300_170 Repair & Maintenance Buildings 4,000.00 4,000.00 408.96 5,000.00 2,263.19 6400_100 Utilities Electricity 17,000.00 17,000.00 15,893.85 17,000.00 13,604.89 6400_105 Utilities Gas 11,770.00 11,000.00 10,110.47 12,000.00 11,209.61 6400_115 Utilities Water/Wastewater 4,255.00 3,400.00 3,219.87 3,225.00 3,700.26 6400_125 Utilities Telecommunications 315.00 300.00 242.04 300.00 288.64 6500_118 Professional and Consultant Svs Contractual Services 5,000.00 7,000.00 6,769.90 6,300.00 4,704.20 6625 Equipment Maintenance Repairs 1,000.00 2,000.00 .00 3,000.00 987.19 6700_115 Travel & Training Mileage .00 300.00 300.00 200.00 153.52 General Operating Totals $45,440.00 $48,200.00 $38,267.68 $50,625.00 $38,297.46 Program 259 - Miller Center Totals $68,824.00 $109,598.00 $85,825.71 $103,326.00 $86,555.18 Division 103 - Rec Facilities Totals $905,509.00 $1,064,846.00 $832,079.62 $1,374,435.00 $1,288,332.18 Department 23 - Parks and Recreation Totals $10,997,702.00 $10,632,753.00 $7,131,673.83 $10,984,227.00 $10,697,891.36 EXPENSE TOTALS $10,997,702.00 $10,632,753.00 $7,131,673.83 $10,984,227.00 $10,697,891.36 Fund 101 - General Fund Totals REVENUE TOTALS $5,643,071.00 $5,977,388.00 $4,099,796.79 $5,965,584.00 $6,031,334.22 EXPENSE TOTALS $10,997,702.00 $10,632,753.00 $7,131,673.83 $10,984,227.00 $10,697,891.36 Fund 101 - General Fund Totals ($5,354,631.00) ($4,655,365.00) ($3,031,877.04) ($5,018,643.00) ($4,666,557.14) Net Grand Totals REVENUE GRAND TOTALS $5,643,071.00 $5,977,388.00 $4,099,796.79 $5,965,584.00 $6,031,334.22 EXPENSE GRAND TOTALS $10,997,702.00 $10,632,753.00 $7,131,673.83 $10,984,227.00 $10,697,891.36 Net Grand Totals ($5,354,631.00) ($4,655,365.00) ($3,031,877.04) ($5,018,643.00) ($4,666,557.14) Run by Katherine Schad on 05/04/2026 13:49:47 PM Page 27 of 27 Page 63 of 101 Mayor’s Office May 7th, 2026 Page 64 of 101 Department Organizational Chart Mayor Chief of Staff Communications Director Executive Assistant/Scheduler Page 65 of 101 Cost Savings for FY27 • The removal of 3 positions has resulted in a 20% reduction in the Mayor’s Office budget • Special Assistant on Housing • This work is now firmly housed in CEDO • The integration of the Office of City Planning into CEDO has made this role superfluous due to the strong capacity for housing in the integrated department • Special Assistant on Public Safety (Ingrid Jonas) • With the hiring of Chief Burke and the launch of initiative such as the Situation Table, this role is no longer needed • Special Assistant on Overdose Prevention Center Implementation (Theresa Vezina) • This position is moving into an external consulting role and CEDO will take on the bulk of this project Page 66 of 101 Expenses • FY26 Budget = $823,182 • FY27 Budget = $654,793 • 20% Reduction Page 67 of 101 Summary • Mayor’s Office Budget • The Mayor’s office budget is primarily made up of the salaries for the 4 employees in the department • Savings was realized by eliminating a proposed housing position • This work was absorbed by CEDO • The budget contains modest expenditures for travel & training, office supplies, and membership to several regional and national organizations Page 68 of 101 Question and Discussion Page 69 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund REVENUE Department 02 - Mayor's Office Division 000 - Admin Intergovernmental Revenues 4990_115 Interfund Transfer Proceeds Reserved/Committed .00 69,413.00 .00 .00 .00 Intergovernmental Revenues Totals $0.00 $69,413.00 $0.00 $0.00 $0.00 Division 000 - Admin Totals $0.00 $69,413.00 $0.00 $0.00 $0.00 Department 02 - Mayor's Office Totals $0.00 $69,413.00 $0.00 $0.00 $0.00 REVENUE TOTALS $0.00 $69,413.00 $0.00 $0.00 $0.00 EXPENSE Department 02 - Mayor's Office Division 000 - Admin Personnel Services 5000_100 Salaries and Wages Regular, Full Time 428,732.00 545,316.00 304,945.94 399,018.00 382,917.75 5000_115 Salaries and Wages Seasonal/Temporary 25,000.00 109,627.00 21,026.17 5,000.00 115,797.78 5100 Overtime 1,577.00 1,516.00 2,013.58 1,516.00 1,122.84 5200_115 Other Personnel Services Other Compensation 1,664.00 1,600.00 300.00 1,600.00 100.00 5200_130 Other Personnel Services Allowance Taxable 2,080.00 2,000.00 1,247.21 2,000.00 983.47 5400_100 Employee Benefits FICA 35,118.00 50,495.00 25,917.80 31,299.00 36,395.33 5400_115 Employee Benefits Retirement B 43,865.00 41,094.00 41,094.00 37,859.00 37,859.00 5400_120 Employee Benefits Workers Compensation 15,167.00 11,827.00 .00 13,453.00 13,453.00 5400_125 Employee Benefits Health Insurance 42,581.00 71,478.00 .00 38,889.00 38,889.00 5400_130 Employee Benefits Dental Insurance 2,195.00 2,395.00 .00 452.00 452.00 5400_135 Employee Benefits Life Insurance 698.00 688.00 .00 642.00 642.00 5400_145 Employee Benefits Employee Parking .00 .00 .00 .00 800.00 Personnel Services Totals $598,677.00 $838,036.00 $396,544.70 $531,728.00 $629,412.17 General Operating 6000 Office Supplies 1,100.00 650.00 865.55 650.00 1,101.60 6005 Postage 200.00 34.00 180.27 34.00 165.01 6010 Computer Equipment .00 .00 .00 .00 449.45 6202 Printing/Copying/Paper Mgt .00 12.00 7.85 12.00 151.95 6203 Dues/Subscriptions 1,500.00 1,500.00 1,052.04 1,500.00 1,469.07 6208 Special Supplies .00 .00 68.40 .00 .00 6400_125 Utilities Telecommunications 2,000.00 2,088.00 2,229.10 2,088.00 1,892.88 6400_127 Utilities Cellular Communications 1,100.00 565.00 .00 565.00 1,106.34 6500_118 Professional and Consultant Svs Contractual Services .00 .00 276.76 125,000.00 .00 6700_110 Travel & Training Travel Expense 2,000.00 2,000.00 920.00 2,000.00 2,057.80 7200_115 Capital Leases Equipment 216.00 210.00 174.90 .00 209.88 7652 Discretionary Spending 8,000.00 8,000.00 5,230.01 8,000.00 6,862.75 General Operating Totals $16,116.00 $15,059.00 $11,004.88 $139,849.00 $15,466.73 Run by Katherine Schad on 05/04/2026 18:26:17 PM Page 1 of 2 Page 70 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 02 - Mayor's Office Division 000 - Admin Regional Programs 7650_220 Regional Programs Special Projects -Emerging 35,000.00 35,000.00 24,043.93 10,000.00 4,209.06 Needs 7650_295 Regional Programs Us Conference Of Mayors 5,000.00 4,500.00 4,150.50 4,500.00 4,895.50 Regional Programs Totals $40,000.00 $39,500.00 $28,194.43 $14,500.00 $9,104.56 Division 000 - Admin Totals $654,793.00 $892,595.00 $435,744.01 $686,077.00 $653,983.46 Department 02 - Mayor's Office Totals $654,793.00 $892,595.00 $435,744.01 $686,077.00 $653,983.46 EXPENSE TOTALS $654,793.00 $892,595.00 $435,744.01 $686,077.00 $653,983.46 Fund 101 - General Fund Totals REVENUE TOTALS $0.00 $69,413.00 $0.00 $0.00 $0.00 EXPENSE TOTALS $654,793.00 $892,595.00 $435,744.01 $686,077.00 $653,983.46 Fund 101 - General Fund Totals ($654,793.00) ($823,182.00) ($435,744.01) ($686,077.00) ($653,983.46) Net Grand Totals REVENUE GRAND TOTALS $0.00 $69,413.00 $0.00 $0.00 $0.00 EXPENSE GRAND TOTALS $654,793.00 $892,595.00 $435,744.01 $686,077.00 $653,983.46 Net Grand Totals ($654,793.00) ($823,182.00) ($435,744.01) ($686,077.00) ($653,983.46) Run by Katherine Schad on 05/04/2026 18:26:17 PM Page 2 of 2 Page 71 of 101  Mayor’s Office Regional Programs May 7th, 2026 Page 72 of 101 FY27 Highlights • Regional Programs are divided into 3 categories: • Non-Discretionary Regional Services • Core Responsibilities/Critical Services • Discretionary Grants • Sister Cities Budget – This has been fully moved to REIB Page 73 of 101 Regional Programs Budget • Non-Discretionary Regional Services – moving to other budgets ➢ Winooski Valley Park District ➢ moved to Parks budget (FY26 commitment: $137,696) ➢ VT League of Cities and Towns ➢ moved to DFA’s budget (FY26 commitment: $65,172) ➢ CCRPC ➢ moved to Planning’s budget (FY26 commitment: $54,950) ➢ CATMA ➢ moved to HR’s budget (FY26 commitment: $14,000) Page 74 of 101 Regional Programs Budget Core Responsibilities/Critical Services ➢ Howard Center Street Outreach ➢ FY26 commitment: $249,000 ➢ FY27 commitment: $249,000 ➢ Visiting Nurses Association/Home Health Hospice ➢ FY26 commitment: $100,000 ➢ FY27 commitment: $100,000 ➢ Heineberg Senior Center ➢ FY26 commitment: $85,360 ➢ FY27 commitment: $85,360 ➢ Turning Point ➢ FY26 commitment: $17,950 ➢ FY27 commitment: $17,950 Page 75 of 101 Regional Programs Budget • Discretionary Grants • $100K total • CEDO is creating a competitive application process for these grants moving forward • This creates more transparency and an equitable process • FY26 Recipients: ➢ Chamber of Commerce ➢ GBIC ➢ Local Motion - Bike Ferry ➢ Steps to End Domestic Violence ➢ Hope Works ➢ Concert Band ➢ SEABA Art Hop ➢ Senior Holiday Dinner ➢ Boys & Girls Club ➢ King Street Center ➢ VTIFF ➢ VT City Marathon ➢ JUMP Page 76 of 101 Moving Forward • CEDO will model the regional programs grants after the ARPA targeted non-profit grant program • Simple application process with technical support for non-native English speakers • Review committee consisting of City staff and councilors • Clear scoring rubric • Process begins summer 2026 with goal of funds dispersed by fall 2026 Page 77 of 101 Summary • Final highlights • Non-discretionary grants remain funded and are moved to corresponding departments • Critical Services grants remain funded • Discretionary grants moving to a transparent process managed by CEDO • Total regional grants budget (regardless of which budget they are in) • FY26 = $813,547 • FY27 = $807,859 Page 78 of 101 Question and Discussion Page 79 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund REVENUE Department 01 - Regional Programs Division 000 - Admin Miscellaneous 4535 Misc Rev .00 .00 .00 .00 92,980.00 Miscellaneous Totals $0.00 $0.00 $0.00 $0.00 $92,980.00 Division 000 - Admin Totals $0.00 $0.00 $0.00 $0.00 $92,980.00 Division 004 - Community Health Program 707 - Facilities Intergovernmental Revenues 4875_140 Grants State Operating .00 2,200,000.00 1,000,000.00 .00 .00 Intergovernmental Revenues Totals $0.00 $2,200,000.00 $1,000,000.00 $0.00 $0.00 Program 707 - Facilities Totals $0.00 $2,200,000.00 $1,000,000.00 $0.00 $0.00 Division 004 - Community Health Totals $0.00 $2,200,000.00 $1,000,000.00 $0.00 $0.00 Department 01 - Regional Programs Totals $0.00 $2,200,000.00 $1,000,000.00 $0.00 $92,980.00 REVENUE TOTALS $0.00 $2,200,000.00 $1,000,000.00 $0.00 $92,980.00 EXPENSE Department 01 - Regional Programs Division 000 - Admin Personnel Services 5000_115 Salaries and Wages Seasonal/Temporary .00 .00 .00 .00 (25,845.02) 5400_100 Employee Benefits FICA .00 .00 .00 .00 (1,977.28) Personnel Services Totals $0.00 $0.00 $0.00 $0.00 ($27,822.30) Division 000 - Admin Totals $0.00 $0.00 $0.00 $0.00 ($27,822.30) Division 001 - Regional Programs General Operating 6248 Community Support 100,000.00 .00 .00 .00 .00 7709 Accessiblity Committee .00 .00 .00 5,000.00 1,334.65 7825 Board and Commission Compensation .00 .00 .00 54,000.00 51,900.00 General Operating Totals $100,000.00 $0.00 $0.00 $59,000.00 $53,234.65 Regional Programs 7600_100 Regional Services GMT .00 .00 .00 1,928,561.00 1,928,561.00 7600_105 Regional Services WINOOSKI VALLEY PARK DIST .00 135,887.00 135,887.00 133,682.00 129,573.00 7600_110 Regional Services County Tax .00 .00 .00 231,940.00 231,940.00 7600_115 Regional Services Home Health Hospice 100,000.00 100,000.00 .00 121,250.00 121,250.00 7600_120 Regional Services G B I C .00 20,000.00 20,000.00 19,600.00 .00 7600_125 Regional Services Senior Cable TV Assistance .00 .00 (284.00) 1,500.00 1,004.00 7600_330 Regional Services Howard Center Street Outreach 249,000.00 249,000.00 .00 77,500.00 77,500.00 7610_130 Sister Cities OTHER .00 1,000.00 .00 2,000.00 .00 Run by Jason Gow on 05/06/2026 15:02:03 PM Page 1 of 3 Page 80 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 01 - Regional Programs Division 001 - Regional Programs Regional Programs 7610_140 Sister Cities Puerto Cabezas .00 1,000.00 .00 2,000.00 .00 7610_145 Sister Cities Bethlehem/Ard .00 1,000.00 1,000.00 2,000.00 2,000.00 7610_150 Sister Cities Yaroslavl .00 1,000.00 .00 2,000.00 .00 7610_155 Sister Cities Honfleur .00 1,000.00 1,000.00 2,000.00 2,000.00 7610_165 Sister Cities Kuyalnick .00 1,000.00 1,000.00 2,000.00 .00 7610_170 Sister Cities Thies-East .00 1,000.00 1,000.00 2,000.00 2,000.00 7650_165 Regional Programs Generator .00 .00 .00 7,350.00 7,350.00 7650_170 Regional Programs Local Motion - Bike Ferry .00 4,500.00 .00 4,410.00 4,410.00 7650_185 Regional Programs Steps to End Domestic Violence .00 14,000.00 .00 14,000.00 14,000.00 7650_190 Regional Programs Hope Works .00 10,000.00 10,000.00 10,000.00 10,000.00 7650_195 Regional Programs Burlington Concert Band .00 5,000.00 5,000.00 4,900.00 5,000.00 7650_210 Regional Programs Chamber Of Commerce .00 2,200.00 2,200.00 2,156.00 2,156.00 7650_230 Regional Programs American Red Cross .00 .00 .00 2,450.00 .00 7650_235 Regional Programs Seaba-Art Hop .00 5,000.00 5,000.00 4,900.00 4,900.00 7650_240 Regional Programs Hands - Senior Holiday Dinner .00 1,000.00 .00 1,500.00 .00 7650_255 Regional Programs VT & Natl League Of City .00 63,850.00 63,348.00 56,260.00 61,980.00 7650_260 Regional Programs Chitenden City Reg Plan Comm .00 56,000.00 54,973.00 53,350.00 55,384.00 7650_270 Regional Programs Sara Holbrook .00 .00 .00 5,880.00 5,000.00 7650_275 Regional Programs Boys And Girls Club .00 6,000.00 6,000.00 5,880.00 .00 7650_280 Regional Programs King Street Center .00 6,000.00 6,000.00 5,880.00 .00 7650_305 Regional Programs Turning Point Center 17,950.00 10,000.00 27,450.00 .00 .00 7650_310 Regional Programs CATMA .00 16,250.00 13,000.00 9,555.00 13,000.00 7650_315 Regional Programs VT International Film Festival .00 10,000.00 10,000.00 12,740.00 12,740.00 7650_320 Regional Programs Arts .00 .00 (1,000.00) .00 .00 7650_325 Regional Programs Heineberg Sr Ctr 85,360.00 85,360.00 85,360.00 85,360.00 85,360.00 7650_360 Regional Programs Vermont City Marathon .00 5,000.00 5,000.00 4,900.00 4,900.00 7650_365 Regional Programs JUMP .00 1,500.00 1,500.00 1,500.00 1,500.00 Regional Programs Totals $452,310.00 $813,547.00 $453,434.00 $2,821,004.00 $2,783,508.00 Interfund 7900_138 Interfund Transfer Champlain Sr Center .00 .00 .00 47,272.00 47,272.00 Interfund Totals $0.00 $0.00 $0.00 $47,272.00 $47,272.00 Division 001 - Regional Programs Totals $552,310.00 $813,547.00 $453,434.00 $2,927,276.00 $2,884,014.65 Run by Jason Gow on 05/06/2026 15:02:04 PM Page 2 of 3 Page 81 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 01 - Regional Programs Division 004 - Community Health Program 707 - Facilities Personnel Services 5000_100 Salaries and Wages Regular, Full Time .00 153,859.00 44,952.06 .00 .00 5000_115 Salaries and Wages Seasonal/Temporary .00 .00 30,655.90 .00 .00 5100 Overtime .00 .00 900.55 .00 .00 5400_100 Employee Benefits FICA .00 23,079.00 5,888.23 .00 .00 Personnel Services Totals $0.00 $176,938.00 $82,396.74 $0.00 $0.00 General Operating 6292 Other Charges .00 51,122.00 .00 .00 .00 6500_118 Professional and Consultant Svs Contractual Services .00 154,769.00 84,515.74 .00 .00 6500_119 Professional and Consultant Svs Health and Wellness .00 1,808,067.00 993,000.00 .00 .00 6500_148 Professional and Consultant Svs Interpreter Services .00 9,104.00 5,000.00 .00 .00 General Operating Totals $0.00 $2,023,062.00 $1,082,515.74 $0.00 $0.00 Program 707 - Facilities Totals $0.00 $2,200,000.00 $1,164,912.48 $0.00 $0.00 Division 004 - Community Health Totals $0.00 $2,200,000.00 $1,164,912.48 $0.00 $0.00 Department 01 - Regional Programs Totals $552,310.00 $3,013,547.00 $1,618,346.48 $2,927,276.00 $2,856,192.35 EXPENSE TOTALS $552,310.00 $3,013,547.00 $1,618,346.48 $2,927,276.00 $2,856,192.35 Fund 101 - General Fund Totals REVENUE TOTALS $0.00 $2,200,000.00 $1,000,000.00 $0.00 $92,980.00 EXPENSE TOTALS $552,310.00 $3,013,547.00 $1,618,346.48 $2,927,276.00 $2,856,192.35 Fund 101 - General Fund Totals ($552,310.00) ($813,547.00) ($618,346.48) ($2,927,276.00) ($2,763,212.35) Net Grand Totals REVENUE GRAND TOTALS $0.00 $2,200,000.00 $1,000,000.00 $0.00 $92,980.00 EXPENSE GRAND TOTALS $552,310.00 $3,013,547.00 $1,618,346.48 $2,927,276.00 $2,856,192.35 Net Grand Totals ($552,310.00) ($813,547.00) ($618,346.48) ($2,927,276.00) ($2,763,212.35) Run by Jason Gow on 05/06/2026 15:02:04 PM Page 3 of 3 Page 82 of 101 Department of Finance + Administration May 7, 2026 Page 83 of 101  Department of Finance & Administration (DFA) MAY 2026 Chief Administrative Officer Katherine Schad Interim City Director of Human Council & Licensing Senior Policy and Capital Program Financial & Budget Director of Finance Assistant City Clerk Chief Innovation Grants Director Assessor Resources Coordinator Data Analyst Director Manager Brad Kukenberger Sarah Montgomery Officer Scot Barker Nicole Losch Traci Isham Lynn Reagan Lori Olberg Nancy Stetson Ashley Parker Jason Gow Compliance: Policy Grants & Assessors Finance Front Desk Help Desk + Employment Law Philanthropy Safety Accounting Elections Cybersecurity Training + Payroll Network/Servers Education Benefits GIS/Asset Mgmt Retirement 2 Page 84 of 101 FY26 Select DFA Highlights • Officially merged and became DFA. Major integration and reorganization of accounting + grants support. • Almost all of us moved into new office spaces within City Hall + at 131 Church St. • Moody’s credit rating agency upgraded Burlington’s general obligation rating from Aa3 to Aa2, leading to lower borrowing costs + ultimately lower rates for property tax payers. • Conducted three free + fair elections, including a general election and Town Meeting Day election. • FY25 City audit showed fiscal prudence and resulted in adding $1.2M of revenue to unassigned fund balance (rainy day fund). • Led by work from the Wellness committee, the City has achieved the Gold level of the 2025 Cigna Healthy Workforce Designation. • Successfully integrating police department into citywide IT systems to improve security, resiliency and support. • Began multi-year, Citywide process to replace finance software to improve connectivity and functionality. Page 85 of 101 FY26 Select DFA Highlights • Settled contract negotiations with BPOA + BFFA and began them with IBEW + AFSCME. • Finalized the City’s first ever comprehensive tool to prioritize capital projects and rolled it out to City Council for feedback. • Completed an important part of making land records electronic and members of the public can now search our online database for Burlington land documents dating back to 1910. • Released capital plan report to help constituents better understand capital projects + the City’s ongoing needs. • Improved cybersecurity by rolling out multi-factor authentication along with training. • Offered new affordable high-deductible health insurance option for employees. • Transitioned online vital record applications into OpenGov creating more user-friendly, faster public access + a more streamlined workflow for staff. Page 86 of 101 Cost Savings for FY27 Three DFA positions, all created in FY22, were vacant when eliminated saving $272K: • CT – 1 (of 4) Customer Service Associate position • IT – 1 (of 3) Helpdesk Support position • HR – Asst Director Benefits & Risk Management High-level impacts: • Clerk’s office will be closed from 1-1:30 every day. • IT moves from expected 10 business day turnaround time to a 15 business day turnaround time. • HR Managers will be limited on their proactive planning and workforce strategy work due an increased workload. Additionally, over $80K trimmed from various non-personnel lines (including travel + training, printing, etc). Page 87 of 101 Revenues • Driven by CT • FY26 Budget $3.9M – on track to meet budget • FY27 Budget $4.1M – 4.5% growth • Indirect / Admin Cost = $2.1M • Interest on Taxes = $750K • Recording + Taxi Fees = $465K • Investment Income = $230K Page 88 of 101 Expenses • FY26 Budget $8.3M • FY27 Budget $8.6M – 3.5% growth • $7M personnel-related costs = 81% • $1.5M IT costs benefitting entire GF (mostly computer licensing) Page 89 of 101 Moving Forward • Including two new hires: Budget Director + Accounts Receivable Coordinator • Begin implementation of new ERP/financial system • Continuously improve budgeting process and general fund budget monitoring • Hire and onboard new Assessor – this has been a challenging hire! • Implement Citywide performance management system Page 90 of 101 Summary • The Department of Finance and Administration ensures Continuity of Government • While they may not be glamorous, our services are critical to a well functioning City, just some of what we do: • we bring in + track most of the City’s revenue (including assessing + collecting taxes on the City’s properties) • we pay our employees + vendors • we administer health insurance, worker’s comp, FMLA + retirement • we get people hired + handle all sorts of employee issues • we issue marriage licenses + maintain land records so people can buy + sell property • we handle all the technology needs for hundreds of employees • we get millions of $ of grants to help the City do more with less tax money • we manage the capital program • Every unit within DFA has given up a staff member + trimmed all possible non-staff expense lines Page 91 of 101 Question and Discussion Page 92 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund REVENUE Department 04 - Dept of Finance & Adminstration Division 000 - Admin Taxes 4710 Interest On Taxes 750,000.00 600,000.00 515,897.81 600,000.00 801,327.92 Taxes Totals $750,000.00 $600,000.00 $515,897.81 $600,000.00 $801,327.92 Intergovernmental Revenues 4990_804 Interfund Transfer Proceeds Capital Project 188,745.00 129,287.00 129,287.00 .00 .00 Management Intergovernmental Revenues Totals $188,745.00 $129,287.00 $129,287.00 $0.00 $0.00 Charges for Services 4080 Recording Fees 200,000.00 200,000.00 179,025.83 300,000.00 221,377.23 4094 Financial Services 75,000.00 70,000.00 .00 100,000.00 65,309.36 4285_100 Indirect cost Admin 2,085,982.00 2,082,993.00 394,222.50 2,082,993.00 2,237,909.47 4440 Taxi Fees 150,000.00 200,000.00 178,764.30 125,000.00 121,718.25 4565 Reimbursement For Services .00 .00 .00 .00 14,211.30 4600_100 Fees For Services General Government 20,000.00 20,000.00 15,833.56 20,000.00 18,447.20 Charges for Services Totals $2,530,982.00 $2,572,993.00 $767,846.19 $2,627,993.00 $2,678,972.81 Fines and Forfeits 4030_100 Late Fees General Government .00 .00 164.00 .00 606.00 4055_100 Fines Misc General Government .00 .00 1,922.00 .00 .00 4075 Penalties & Interest 20,000.00 20,000.00 .00 20,000.00 118,584.52 Fines and Forfeits Totals $20,000.00 $20,000.00 $2,086.00 $20,000.00 $119,190.52 Licenses and Permits 4100_100 Licenses And Certificates General Government 115,000.00 115,000.00 92,875.00 125,000.00 113,275.00 Licenses and Permits Totals $115,000.00 $115,000.00 $92,875.00 $125,000.00 $113,275.00 Investment Income 4700 Interest / Investment Income 200,000.00 200,000.00 127,769.17 200,000.00 188,230.35 4700_300 Interest / Investment Income KB Analysis Earned 30,000.00 30,000.00 12,749.65 30,000.00 18,765.61 Credits Investment Income Totals $230,000.00 $230,000.00 $140,518.82 $230,000.00 $206,995.96 Other Revenue 4095_100 Purchasing Savings Procurement Card 100,000.00 85,000.00 .00 95,000.00 76,110.33 4095_105 Purchasing Savings Rebate Programs .00 .00 800.00 2,384.00 200.00 4095_120 Purchasing Savings Savings .00 .00 149,292.00 .00 .00 4566 State ED Tax Admin Fee 160,000.00 160,000.00 .00 160,000.00 179,710.37 4750 Gain/Loss On Asset .00 6,400.00 6,400.00 .00 .00 4850 Cash Over .00 .00 20.00 .00 (10.00) 4956 Capital Contribution .00 .00 .00 100,000.00 100,000.00 Other Revenue Totals $260,000.00 $251,400.00 $156,512.00 $357,384.00 $356,010.70 Run by Jason Gow on 04/28/2026 10:35:25 AM Page 1 of 9 Page 93 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund REVENUE Department 04 - Dept of Finance & Adminstration Division 000 - Admin Miscellaneous 4200 Preservation Restoration .00 .00 (958.56) .00 8.00 4535 Misc Rev .00 .00 77,507.11 .00 38,463.84 Miscellaneous Totals $0.00 $0.00 $76,548.55 $0.00 $38,471.84 Division 000 - Admin Totals $4,094,727.00 $3,918,680.00 $1,881,571.37 $3,960,377.00 $4,314,244.75 Department 04 - Dept of Finance & Adminstration $4,094,727.00 $3,918,680.00 $1,881,571.37 $3,960,377.00 $4,314,244.75 Totals Department 07 - City Assessor Division 000 - Admin Intergovernmental Revenues 4875_160 Grants Act 60 Maintenance 10,500.00 .00 .00 10,000.00 10,850.00 Intergovernmental Revenues Totals $10,500.00 $0.00 $0.00 $10,000.00 $10,850.00 Charges for Services 4600_100 Fees For Services General Government .00 .00 44.00 .00 110.00 Charges for Services Totals $0.00 $0.00 $44.00 $0.00 $110.00 Division 000 - Admin Totals $10,500.00 $0.00 $44.00 $10,000.00 $10,960.00 Department 07 - City Assessor Totals $10,500.00 $0.00 $44.00 $10,000.00 $10,960.00 Department 08 - Human Resources Division 000 - Admin Other Revenue 4720_110 Use of Fund Balance GF Assigned .00 .00 .00 30,000.00 .00 Other Revenue Totals $0.00 $0.00 $0.00 $30,000.00 $0.00 Division 000 - Admin Totals $0.00 $0.00 $0.00 $30,000.00 $0.00 Department 08 - Human Resources Totals $0.00 $0.00 $0.00 $30,000.00 $0.00 Department 10 - Information Technology Division 000 - Admin Charges for Services 4565 Reimbursement For Services 24,348.00 .00 .00 .00 .00 Charges for Services Totals $24,348.00 $0.00 $0.00 $0.00 $0.00 Division 000 - Admin Totals $24,348.00 $0.00 $0.00 $0.00 $0.00 Department 10 - Information Technology Totals $24,348.00 $0.00 $0.00 $0.00 $0.00 REVENUE TOTALS $4,129,575.00 $3,918,680.00 $1,881,615.37 $4,000,377.00 $4,325,204.75 Run by Jason Gow on 04/28/2026 10:35:25 AM Page 2 of 9 Page 94 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 04 - Dept of Finance & Adminstration Division 000 - Admin Personnel Services 5000_100 Salaries and Wages Regular, Full Time 2,674,512.00 2,183,276.00 1,569,317.35 1,945,595.00 1,958,721.04 5000_110 Salaries and Wages Regular Part Time 45,345.00 .00 1,002.51 .00 .00 5000_115 Salaries and Wages Seasonal/Temporary 20,000.00 30,000.00 17,322.67 115,000.00 .00 5000_900 Salaries and Wages Attrition/reorganization .00 .00 .00 (145,735.00) .00 5000_910 Salaries and Wages Total Compensation Contingency 122,000.00 .00 .00 .00 .00 5100 Overtime 25,000.00 35,000.00 23,811.41 50,000.00 33,559.80 5200_115 Other Personnel Services Other Compensation 7,800.00 7,500.00 6,897.98 8,351.00 6,464.15 5200_116 Other Personnel Services Longevity Pay 4,180.00 3,195.00 2,210.00 3,045.00 3,635.33 5200_120 Other Personnel Services Shift Differential 156.00 150.00 82.06 150.00 120.86 5200_130 Other Personnel Services Allowance Taxable 10,400.00 10,000.00 6,798.40 13,500.00 7,535.53 5400_100 Employee Benefits FICA 222,569.00 173,588.00 120,989.17 163,377.00 142,685.87 5400_115 Employee Benefits Retirement B 267,040.00 222,599.00 222,599.00 182,992.00 182,992.00 5400_120 Employee Benefits Workers Compensation 98,575.00 64,150.00 .00 70,786.00 70,786.00 5400_125 Employee Benefits Health Insurance 554,233.00 412,613.00 .00 362,284.00 362,284.00 5400_130 Employee Benefits Dental Insurance 29,126.00 20,506.00 .00 18,115.00 18,115.00 5400_135 Employee Benefits Life Insurance 5,114.00 4,130.00 .00 3,532.00 3,532.00 5400_145 Employee Benefits Employee Parking 5,400.00 .00 .00 .00 5,400.00 5400_150 Employee Benefits Recognition 5,000.00 5,301.00 2,343.98 5,100.00 3,429.59 Personnel Services Totals $4,096,450.00 $3,172,008.00 $1,973,374.53 $2,796,092.00 $2,799,261.17 General Operating 6000 Office Supplies 14,420.00 14,000.00 5,297.24 14,000.00 6,503.82 6005 Postage 25,750.00 25,000.00 16,430.06 23,186.00 22,431.34 6007 Shipping and Moving .00 6,400.00 1,200.00 85.00 87.16 6010 Computer Equipment .00 1,000.00 256.98 1,000.00 61.97 6020 Office Equipment .00 500.00 .00 2,406.00 .00 6025 Furnishings 2,000.00 2,500.00 229.99 2,500.00 4,405.73 6200 Medical Fees And Supplies 350.00 350.00 .00 350.00 .00 6202 Printing/Copying/Paper Mgt 22,000.00 23,000.00 19,580.13 33,296.00 34,903.31 6203 Dues/Subscriptions .00 4,500.00 195.00 4,500.00 128.00 6205 Cash Short .00 .00 210.00 .00 .00 6208 Special Supplies 2,500.00 4,000.00 5,085.31 4,203.00 2,617.72 6238_500 Elections Wages & Compensation 85,000.00 35,000.00 25,207.79 89,141.00 89,088.50 6238_600 Elections Supplies & Postage 55,000.00 30,000.00 19,071.49 24,234.00 23,280.33 6238_620 Elections Ballots/Tabulators 75,000.00 70,000.00 65,086.32 75,000.00 74,647.79 6238_635 Elections Legal Notices & Advertising 8,500.00 8,500.00 2,153.80 9,756.00 10,250.52 6238_650 Elections AVS/Translations 18,000.00 14,000.00 4,539.51 18,000.00 10,314.12 Run by Jason Gow on 04/28/2026 10:35:25 AM Page 3 of 9 Page 95 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 04 - Dept of Finance & Adminstration Division 000 - Admin General Operating 6238_653 Elections Facility & Equipment Rentals 14,000.00 10,000.00 7,292.80 16,699.00 16,698.84 6244_100 NPA Support Ward 1 3,000.00 3,000.00 1,483.46 .00 .00 6244_200 NPA Support Ward 2 3,000.00 3,000.00 894.97 .00 .00 6244_300 NPA Support Ward 3 3,000.00 3,000.00 75.00 .00 .00 6244_400 NPA Support Ward 4 3,000.00 3,000.00 1,640.77 .00 .00 6244_500 NPA Support Ward 5 3,000.00 3,000.00 1,830.00 .00 .00 6244_600 NPA Support Ward 6 3,000.00 3,000.00 1,722.39 .00 .00 6244_700 NPA Support Ward 7 3,000.00 3,000.00 1,635.67 .00 .00 6244_800 NPA Support Ward 8 3,000.00 3,000.00 450.51 .00 .00 6300 Repair & Maintenance .00 .00 .00 .00 (14,399.00) 6350 Legal Notice & Advertising 25,750.00 25,000.00 15,000.00 25,000.00 25,530.49 6400_125 Utilities Telecommunications 4,635.00 4,500.00 3,514.69 6,000.00 4,157.71 6400_127 Utilities Cellular Communications 7,500.00 8,000.00 6,170.75 8,113.00 7,487.14 6500_112 Professional and Consultant Svs Audits - Melanson .00 .00 .00 200,000.00 104,005.00 6500_118 Professional and Consultant Svs Contractual Services 75,000.00 75,000.00 126,067.50 50,000.00 72,014.70 6500_136 Professional and Consultant Svs Meeting Video .00 .00 .00 90,000.00 84,477.96 6625 Equipment Maintenance Repairs .00 .00 .00 956.00 956.00 6700_100 Travel & Training Education 2,500.00 5,000.00 5,694.00 5,000.00 4,311.50 6700_110 Travel & Training Travel Expense .00 .00 .00 210.00 209.75 7000 Bad Debt Expense .00 .00 233.00 .00 (24.00) 7200_115 Capital Leases Equipment 6,600.00 4,688.00 10,115.67 10,116.00 11,287.56 7303 Regulatory and Bank Fees 200.00 1,000.00 45.00 1,000.00 172.70 9999_100 Expenditure Control General Fund (172,408.00) (147,257.00) .00 .00 .00 General Operating Totals $296,297.00 $248,681.00 $348,409.80 $714,751.00 $595,606.66 Interfund 8022 Franchise Admin Fee - BD 20,600.00 20,000.00 .00 14,000.00 4,459.39 Interfund Totals $20,600.00 $20,000.00 $0.00 $14,000.00 $4,459.39 Division 000 - Admin Totals $4,413,347.00 $3,440,689.00 $2,321,784.33 $3,524,843.00 $3,399,327.22 Department 04 - Dept of Finance & Adminstration $4,413,347.00 $3,440,689.00 $2,321,784.33 $3,524,843.00 $3,399,327.22 Totals Department 07 - City Assessor Division 000 - Admin Personnel Services 5000_100 Salaries and Wages Regular, Full Time 286,991.00 281,678.00 217,858.64 239,969.00 277,713.76 5000_115 Salaries and Wages Seasonal/Temporary .00 .00 240.63 .00 .00 5000_900 Salaries and Wages Attrition/reorganization .00 .00 .00 (24,544.00) .00 Run by Jason Gow on 04/28/2026 10:35:25 AM Page 4 of 9 Page 96 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 07 - City Assessor Division 000 - Admin Personnel Services 5000_910 Salaries and Wages Total Compensation Contingency .00 .00 .00 50,000.00 .00 5100 Overtime 456.00 438.00 861.91 425.00 109.52 5200_115 Other Personnel Services Other Compensation 639.00 614.00 685.71 596.00 888.92 5200_116 Other Personnel Services Longevity Pay 500.00 500.00 250.00 500.00 750.00 5200_120 Other Personnel Services Shift Differential 22.00 21.00 .00 20.00 .00 5200_130 Other Personnel Services Allowance Taxable 2,170.00 2,087.00 1,311.52 2,026.00 850.00 5400_100 Employee Benefits FICA 22,245.00 21,828.00 16,524.46 22,455.00 19,694.74 5400_115 Employee Benefits Retirement B 16,743.00 28,935.00 28,935.00 23,435.00 23,435.00 5400_120 Employee Benefits Workers Compensation 10,153.00 11,565.00 .00 13,311.00 13,311.00 5400_125 Employee Benefits Health Insurance 30,415.00 74,192.00 .00 49,123.00 49,123.00 5400_130 Employee Benefits Dental Insurance 1,155.00 2,395.00 .00 2,168.00 2,168.00 5400_135 Employee Benefits Life Insurance 349.00 516.00 .00 482.00 482.00 5400_145 Employee Benefits Employee Parking .00 .00 .00 .00 1,200.00 5400_150 Employee Benefits Recognition 250.00 429.00 .00 .00 .00 Personnel Services Totals $372,088.00 $425,198.00 $266,667.87 $379,966.00 $389,725.94 General Operating 6000 Office Supplies 412.00 400.00 4.69 700.00 575.38 6005 Postage 1,030.00 1,000.00 160.77 1,000.00 654.12 6020 Office Equipment 412.00 400.00 .00 400.00 333.54 6203 Dues/Subscriptions 3,502.00 3,400.00 1,995.00 3,400.00 2,422.00 6214 Clothing And Uniforms .00 .00 .00 500.00 .00 6350 Legal Notice & Advertising 1,648.00 1,600.00 .00 1,600.00 397.55 6400_125 Utilities Telecommunications 1,854.00 1,800.00 1,936.68 1,968.00 2,369.37 6500_118 Professional and Consultant Svs Contractual Services 7,210.00 7,000.00 916.66 6,332.00 1,569.18 6600 Maintenance Contracts .00 .00 .00 4,000.00 .00 6700_100 Travel & Training Education 3,090.00 3,000.00 1,518.56 3,000.00 273.00 6700_110 Travel & Training Travel Expense .00 .00 .00 .00 148.74 9999_100 Expenditure Control General Fund .00 (21,475.00) .00 .00 .00 General Operating Totals $19,158.00 ($2,875.00) $6,532.36 $22,900.00 $8,742.88 Division 000 - Admin Totals $391,246.00 $422,323.00 $273,200.23 $402,866.00 $398,468.82 Department 07 - City Assessor Totals $391,246.00 $422,323.00 $273,200.23 $402,866.00 $398,468.82 Department 08 - Human Resources Division 000 - Admin Personnel Services 5000_100 Salaries and Wages Regular, Full Time 762,787.00 744,317.00 510,914.23 721,057.00 825,287.31 5000_115 Salaries and Wages Seasonal/Temporary .00 .00 2,219.00 .00 .00 Run by Jason Gow on 04/28/2026 10:35:25 AM Page 5 of 9 Page 97 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 08 - Human Resources Division 000 - Admin Personnel Services 5000_900 Salaries and Wages Attrition/reorganization .00 .00 .00 (70,000.00) .00 5000_910 Salaries and Wages Total Compensation Contingency 17,000.00 .00 .00 .00 .00 5100 Overtime 1,560.00 1,500.00 1,572.37 1,500.00 7,472.41 5200_115 Other Personnel Services Other Compensation 9,539.00 9,172.00 2,078.57 9,172.00 4,308.39 5200_116 Other Personnel Services Longevity Pay .00 .00 .00 .00 450.87 5200_120 Other Personnel Services Shift Differential .00 1.00 .00 1.00 .56 5200_130 Other Personnel Services Allowance Taxable 2,539.00 2,441.00 702.98 2,441.00 2,859.42 5400_100 Employee Benefits FICA 60,697.00 57,943.00 38,909.58 56,164.00 59,009.50 5400_115 Employee Benefits Retirement B 78,044.00 92,702.00 92,702.00 95,767.00 95,767.00 5400_120 Employee Benefits Workers Compensation 30,601.00 21,611.00 .00 33,034.00 33,034.00 5400_125 Employee Benefits Health Insurance 209,254.00 189,385.00 .00 168,350.00 168,350.00 5400_130 Employee Benefits Dental Insurance 8,202.00 8,656.00 .00 8,696.00 8,696.00 5400_135 Employee Benefits Life Insurance 1,396.00 1,764.00 .00 1,806.00 1,806.00 5400_145 Employee Benefits Employee Parking 33,800.00 32,500.00 30,888.79 32,500.00 .00 5400_150 Employee Benefits Recognition 1,550.00 1,549.00 .00 .00 .00 5400_155 Employee Benefits Public Transportation 32,500.00 32,500.00 2,990.18 32,500.00 3,254.68 Personnel Services Totals $1,249,469.00 $1,196,041.00 $682,977.70 $1,092,988.00 $1,210,296.14 General Operating 6000 Office Supplies 2,575.00 2,500.00 1,449.06 2,500.00 1,728.65 6005 Postage 224.00 217.00 108.54 217.00 1,018.54 6010 Computer Equipment 103.00 100.00 .00 100.00 22.67 6017 Computer Licensing and Maint. .00 .00 .00 11,562.00 11,561.80 6020 Office Equipment .00 500.00 350.00 500.00 .00 6200 Medical Fees And Supplies 206.00 200.00 .00 200.00 123.00 6202 Printing/Copying/Paper Mgt 1,030.00 1,000.00 395.20 1,000.00 302.47 6203 Dues/Subscriptions 1,648.00 1,600.00 990.07 1,600.00 794.76 6350 Legal Notice & Advertising 515.00 500.00 .00 500.00 .00 6355 Recruitment 25,750.00 25,000.00 18,975.84 25,000.00 25,086.77 6400_125 Utilities Telecommunications 5,150.00 5,000.00 3,239.41 5,000.00 3,859.09 6500_118 Professional and Consultant Svs Contractual Services 70,040.00 68,000.00 26,735.21 68,000.00 453.99 6500_125 Professional and Consultant Svs Employee Assistance 29,699.00 28,834.00 .00 28,834.00 .00 / Counseling 6700_100 Travel & Training Education 11,437.00 11,104.00 4,372.94 11,104.00 10,080.24 6700_105 Travel & Training Special Training 5,000.00 10,400.00 1,000.00 10,400.00 2,329.00 6800_160 Fees for Services Background Check 7,000.00 10,000.00 3,750.00 10,000.00 5,162.04 7200_115 Capital Leases Equipment 562.00 546.00 409.32 1,700.00 545.76 Run by Jason Gow on 04/28/2026 10:35:25 AM Page 6 of 9 Page 98 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 08 - Human Resources Division 000 - Admin General Operating 7709 Accessiblity Committee 10,000.00 15,000.00 .00 15,000.00 .00 9999_100 Expenditure Control General Fund (153,716.00) (77,428.00) .00 .00 .00 General Operating Totals $17,223.00 $103,073.00 $61,775.59 $193,217.00 $63,068.78 Division 000 - Admin Totals $1,266,692.00 $1,299,114.00 $744,753.29 $1,286,205.00 $1,273,364.92 Division 012 - Payroll Personnel Services 5000_100 Salaries and Wages Regular, Full Time .00 269,347.00 211,524.86 259,563.00 47,918.52 5100 Overtime 5,000.00 10,000.00 6,503.51 10,000.00 4,363.27 5200_115 Other Personnel Services Other Compensation 2,184.00 2,100.00 5,261.75 2,100.00 2,130.06 5200_116 Other Personnel Services Longevity Pay .00 920.00 720.00 403.00 690.00 5200_120 Other Personnel Services Shift Differential .00 .00 1.34 .00 .00 5200_125 Other Personnel Services Taxable Reimbursements 1,040.00 1,000.00 .00 1,000.00 .00 5200_130 Other Personnel Services Allowance Taxable 1,542.00 1,483.00 1,831.70 1,483.00 249.99 5400_100 Employee Benefits FICA 747.00 21,791.00 16,197.01 21,003.00 4,001.69 5400_120 Employee Benefits Workers Compensation .00 7,802.00 .00 .00 .00 5400_145 Employee Benefits Employee Parking .00 .00 .00 .00 400.00 Personnel Services Totals $10,513.00 $314,443.00 $242,040.17 $295,552.00 $59,753.53 General Operating 6000 Office Supplies 2,575.00 2,350.00 431.32 2,500.00 1,396.82 6010 Computer Equipment 206.00 200.00 .00 200.00 34.96 6020 Office Equipment 206.00 200.00 .00 200.00 .00 6202 Printing/Copying/Paper Mgt 103.00 100.00 47.98 100.00 58.50 6350 Legal Notice & Advertising 103.00 100.00 .00 100.00 .00 6400_125 Utilities Telecommunications 1,545.00 1,500.00 990.75 1,500.00 1,164.86 6400_127 Utilities Cellular Communications 2,287.00 2,220.00 655.78 2,220.00 873.66 6500_118 Professional and Consultant Svs Contractual Services .00 150.00 125.00 .00 27,472.50 6700_100 Travel & Training Education 500.00 4,028.00 .00 4,028.00 .00 6700_115 Travel & Training Mileage .00 400.00 .00 400.00 .00 7200_115 Capital Leases Equipment 713.00 692.00 518.76 805.00 691.68 General Operating Totals $8,238.00 $11,940.00 $2,769.59 $12,053.00 $31,692.98 Division 012 - Payroll Totals $18,751.00 $326,383.00 $244,809.76 $307,605.00 $91,446.51 Department 08 - Human Resources Totals $1,285,443.00 $1,625,497.00 $989,563.05 $1,593,810.00 $1,364,811.43 Run by Jason Gow on 04/28/2026 10:35:25 AM Page 7 of 9 Page 99 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 10 - Information Technology Division 000 - Admin Personnel Services 5000_100 Salaries and Wages Regular, Full Time 892,223.00 937,185.00 708,658.38 679,091.00 632,288.76 5000_900 Salaries and Wages Attrition/reorganization .00 .00 .00 (57,682.00) .00 5100 Overtime .00 .00 674.31 .00 84.04 5200_110 Other Personnel Services On-Call .00 .00 2,070.00 .00 .00 5200_115 Other Personnel Services Other Compensation .00 .00 1,193.38 .00 700.00 5200_130 Other Personnel Services Allowance Taxable .00 .00 3,022.96 .00 1,833.47 5400_100 Employee Benefits FICA 68,255.00 71,695.00 53,290.03 51,950.00 44,941.79 5400_115 Employee Benefits Retirement B 84,345.00 71,175.00 71,175.00 57,999.00 57,999.00 5400_120 Employee Benefits Workers Compensation 35,181.00 18,513.00 .00 25,880.00 25,880.00 5400_125 Employee Benefits Health Insurance 200,737.00 171,814.00 .00 144,300.00 144,300.00 5400_130 Employee Benefits Dental Insurance 9,819.00 7,983.00 .00 7,635.00 7,635.00 5400_135 Employee Benefits Life Insurance 1,396.00 1,205.00 .00 963.00 963.00 5400_150 Employee Benefits Recognition 1,000.00 971.00 .00 .00 .00 Personnel Services Totals $1,292,956.00 $1,280,541.00 $840,084.06 $910,136.00 $916,625.06 General Operating 6000 Office Supplies 100.00 125.00 122.38 250.00 101.64 6005 Postage .00 .00 .00 50.00 .00 6010 Computer Equipment 7,000.00 12,550.00 11,125.61 7,500.00 4,966.13 6015 Computer Software 15,000.00 19,099.00 12,065.44 2,250.00 2,274.12 6017 Computer Licensing and Maint. 1,385,953.00 1,226,247.00 1,138,099.32 940,000.00 909,997.45 6025 Furnishings .00 .00 .00 250.00 .00 6200 Medical Fees And Supplies .00 .00 .00 110.00 .00 6202 Printing/Copying/Paper Mgt 250.00 50.00 1.35 250.00 4.24 6203 Dues/Subscriptions 21,000.00 25,000.00 20,906.45 21,680.00 20,640.00 6210 Small Tools and Equipment 250.00 250.00 70.56 250.00 .00 6400_125 Utilities Telecommunications 1,500.00 1,500.00 242.04 1,500.00 1,432.19 6400_127 Utilities Cellular Communications 2,500.00 2,500.00 1,345.59 2,500.00 1,650.96 6500_118 Professional and Consultant Svs Contractual Services 95,000.00 131,700.00 123,659.15 105,000.00 79,546.09 6700_100 Travel & Training Education 1,500.00 1,000.00 550.00 1,500.00 674.51 6700_105 Travel & Training Special Training .00 .00 .00 1,500.00 500.00 6700_110 Travel & Training Travel Expense .00 2,500.00 2,084.01 500.00 .00 6800_140 Fees for Services Hospitality Expense .00 100.00 .00 100.00 .00 7200_115 Capital Leases Equipment 210.00 210.00 157.50 250.00 210.00 9999_100 Expenditure Control General Fund (344,784.00) (48,554.00) .00 .00 .00 General Operating Totals $1,185,479.00 $1,374,277.00 $1,310,429.40 $1,085,440.00 $1,021,997.33 Run by Jason Gow on 04/28/2026 10:35:25 AM Page 8 of 9 Page 100 of 101  Budget Worksheet Report Budget Year 2027 2027 Department 2026 Amended 2026 Actual 2025 Amended 2025 Actual Account Account Description Requested Budget Amount Budget Amount Fund 101 - General Fund EXPENSE Department 10 - Information Technology Division 000 - Admin Interfund 7900_803 Interfund Transfer IT .00 121,670.00 121,669.02 .00 .00 Interfund Totals $0.00 $121,670.00 $121,669.02 $0.00 $0.00 Division 000 - Admin Totals $2,478,435.00 $2,776,488.00 $2,272,182.48 $1,995,576.00 $1,938,622.39 Department 10 - Information Technology Totals $2,478,435.00 $2,776,488.00 $2,272,182.48 $1,995,576.00 $1,938,622.39 EXPENSE TOTALS $8,568,471.00 $8,264,997.00 $5,856,730.09 $7,517,095.00 $7,101,229.86 Fund 101 - General Fund Totals REVENUE TOTALS $4,129,575.00 $3,918,680.00 $1,881,615.37 $4,000,377.00 $4,325,204.75 EXPENSE TOTALS $8,568,471.00 $8,264,997.00 $5,856,730.09 $7,517,095.00 $7,101,229.86 Fund 101 - General Fund Totals ($4,438,896.00) ($4,346,317.00) ($3,975,114.72) ($3,516,718.00) ($2,776,025.11) Net Grand Totals REVENUE GRAND TOTALS $4,129,575.00 $3,918,680.00 $1,881,615.37 $4,000,377.00 $4,325,204.75 EXPENSE GRAND TOTALS $8,568,471.00 $8,264,997.00 $5,856,730.09 $7,517,095.00 $7,101,229.86 Net Grand Totals ($4,438,896.00) ($4,346,317.00) ($3,975,114.72) ($3,516,718.00) ($2,776,025.11) Run by Jason Gow on 04/28/2026 10:35:25 AM Page 9 of 9 Page 101 of 101