HomeMy WebLinkAboutWORKSHOP 2026 Budget Workshop2026 RECOMMENDED BUDGET
UPDATES
2026 RECOMMENDED BUDGET
REVENUE
UPDATES
EXPENDITURE
UPDATES
THE FUTURE
LESSONS LEARNED
CASH POSITION
UPDATE
GENERAL FUND REVENUE UPDATE
$204,514 Sales Tax Increased -2.75% New Taxable Transactions, Net impact
to removing Road Diversion, Increase PILT plus others
$301,600 Public Safety proposed 1/10th of 1% Sales Tax
$150,000 Opioid Abatement Funds
$456,379 Other GF Department Increases
$1,112,493 Increase
GENERAL FUND EXPENDITURE UPDATE
TOTAL DECREASE $3,423,791
Central Services –Internal Services Reduction
Salary and Benefits Reduction including full time FTE, clerk hires, retirements
7.30 FTE Vacant Positions On Hold
3.38 FTE Positions Eliminated
Reduction including Travel, Training for Staff, Add Requests from Departments.
$ 1,767,209 Reduction in areas below:
OPERATING TRANSFERS
GENERAL FUND TRANSFERS TO OTHER FUNDS
$2,004,823 REDUCTION
GF Request Recommended
105 AUDITOR'S O&M 65,139 65,139
108 WSU Coop Ext 426,456 215,000
127 Public Health 559,000 100,000
128 Water Quality 28,000 -
140 Law Library 6,000 6,000
143 Community Development 1,055,416 637,500
174 Parks & Recreation 999,968 750,000
180 Roads 638,483 -
Total Transfers to Other Funds 3,778,462 1,773,639
FUND
OTHER FUNDS
➢Revenue Decreases due to Reduced Transfers from the General Fund
➢Community Development
•3.5 FTE Reduction incl Code Compliance
•Fire Marshall/Building Official will revert back to the Director.
•Deputy Fire Marshal hours reduced.
➢Revenue reductions impacting expenditures for Public Health, WSU Cooperative Ext will require appropriations if needed.
➢Parks and Recreation –closing the funding gap $250,000
GENERAL FUND
CASH PROJECTION UPDATE
2025 2026
Actual Recommended Budget
Budget 11/30/2025 %Projection
Beginning Fund Balance 7,992,326 7,992,326 2,818,160
REVENUES 27,596,560 27,232,632 98.7%28,474,383
EXPENDITURES:33,270,726 28,667,426 86.2%29,581,102
Projected Carryover 500,000
Ending Fund Balance 2,818,160 6,557,532 1,711,441
Budget Over (Short)(5,674,166)(1,434,794)(1,106,719)
Recommended Reserve:
15% of Expenditures 4,990,609 4,300,114 4,437,165
Unreserved Fund Balance (2,172,449)2,257,418 (2,725,724)
2025
THE FUTURE
•Secure Rural Schools –reauthorization by Congress, including prior year revenue.
•Parks & Rec Sustainability
•Financial Plan
Identify Revenues -Recurring, Volatile, One-time
Expenditures –Recurring, One-time
•Cash Flow
•Budget Validation
•Budget Appropriations –change the culture around “permission to spend” and
bottom line budget
LESSONS LEARNED
Keep the next year in focus when making funding decisions during the current year.
Improve Internal Controls over Budget Data and Projections
GF Collaboration works, keep doing it.
Improve collaboration with funds outside the General Fund.