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Home My WebLink About06/02/2026 09.E. Ordinance - amending the 2025-2026 Biennial Budget including 2025 encumbrances (First Reading) gib . BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. 9.E. For Meeting of: June 2, 2026 ITEM TITLE: Ordinance amending the 2025-2026 Biennial Budget for the City of Yakima; and making appropriations from unappropriated fund balances in various funds for expenditures during 2026, including 2025 encumbrances (First Reading) SUBMITTED BY: *Craig Warner, Director of Finance and Budget SUMMARY EXPLANATION: During the 2025-2026 Biennial Budget adoption process, certain projects, expenditures, and encumbrances were not known or could not reasonably have been anticipated. The attached ordinance appropriates available unappropriated fund balances to address these needs. The proposed amendments include recognizing new revenues and related expenditures, appropriating available fund balance for necessary expenses, rolling forward or correcting budget items, and making housekeeping adjustments between funds. Major items include grant funding for the Comprehensive Plan Periodic Update, a BNSF donation for indoor UAS devices, increased costs for natural gas, indigent defense, information technology equipment, leave liability settlements, labor relations professional services, snow removal contingency, and previously approved Council actions related to the Washington Fruit Center, Lions pool, and Station 92. ITEM BUDGETED: No STRATEGIC PRIORITY 24-25: A Resilient Yakima RECOMMENDATION: No action necessary-first reading. ATTACHMENTS: Ordinance_2026_Budget_Amendment_Q2.docx MEMO-_2026_2nd_Quarter_Buget_Amendment.pdf JP-_2026_2nd_QTR_Budget_Amendment.pdf 2026 Revised Budget By Fund 2nd Quarter.pdf 45 ORDINANCE NO. 2026- AN ORDINANCE amending the 2026 Budget for the City of Yakima; and making appropriations from Unappropriated Fund Balances within various funds for expenditure during 2026 for various purposes as described in the attached Schedule I. WHEREAS, the various funds indicated on the attached Schedule I contain Unappropriated Fund Balances available for appropriation and expenditures during 2026 in various amounts and for the purposes mentioned in the attached Schedule; and WHEREAS, at the time of the adoption of the 2025-2026 budget it could not reasonably have been foreseen that the appropriation provided for by this ordinance would be required; and the City Council declares that an emergency exists of the type contemplated by RCW 35.33.091 and that it is in the best interests of the City to make the appropriation herein provided; now, therefore, BE IT ORDAINED BY THE CITY OF YAKIMA: Section 1. Appropriations are hereby made, for expenditure during 2026, from Unappropriated Fund Balances in the various funds to the various accounts and in the various amounts, and for the various specific purposes, all as specified in the Schedule I attached hereto and incorporated herein. Section 2. This ordinance is one making an appropriation and shall take effect immediately upon its passage, approval and publication as provided by law and by the City Charter. PASSED BY THE CITY COUNCIL, signed and approved this 16th day of June, 2026. ATTEST: Matt Brown, Mayor Rosalinda Ibarra, CMC, City Clerk Publication Date: Effective Date: 46 �.;,,, FINANCE TO: Mayor and City Council THRU: Vicki Baker FROM: Craig Warner, Finance Director Jen Paxton, Financial Services Officer DATE: May 20, 2026 RE: 2026 Budget Ordinance This budget ordinance affects course corrections based on new information for the 2026 Budget year that was not known at the time of budget adoption. Budget amendments come before City Council; normally on a quarterly basis, to be transparent and accountable. This budget amendment is a recurring budget process step; staff accumulate information as it occurs and bring the adjustments to the council. It is typically for one of four reasons: 1) New additional revenue makes it possible to approve additional related expenses, 2) Prior-year budgeted obligations need to be rolled forward to match disbursement in the current year, if not yet disbursed by Feb. 28th (60 days), 3) Accumulated fund balances can be appropriated, and 4) Corrections or changes between funds. Staff requests approval of adjustments and corrections to the 2026 budget that are now known that were not known at the time of adoption, per the attached detail, described in more detail as follows. Item numbers listed match red Ref#'s on attached spreadsheet: New Revenue: 1). General Fund 001, Department of Commerce Grant for the Comprehensive Plan Periodic Update. This adjustment increases both revenue and expense in equal and offsetting amounts. $101,124. 2). General Fund 001, BNSF donation for the purchase of indoor UAS Devices (Drones). This adjustment increases both revenue and expense in equal and offsetting amounts. $5,000. From Fund Balance: The adjustments and corrections to the 2026 budget that were not known at the time of adoption: 3). Increase expenditures in General Fund 001 for increased costs in natural gas for City Hall. $50,000 4). Increase expenditures in General Fund 001 for increase costs in Indigent Defense. $250,000. 47 0 �; FINANCE 5). Increase expenditures in ARPA Fund 180 for transferring interest to General Fund 001. $67,700. 6). Increase expenditures in General Fund 001 for Information Technology for new firewall and server omitted form the 2026 Budget. $295,000. 7). Increase expenditure in General Fund 001 for leave liability $400,000. 8). Increase expenditures in General Fund 001 for increase in professional service for labor relations for Human Resource. $100,000. 9). Increase expenditures in Streets Operating Fund 141 for snow removal/contingency. This is a transfer from General Fund 001 $250,000 Housekeeping: 10) House Keeping: Move LTAC direct costs from Convention Center Operating Budget Fund 170 to Fund 184 Lodging tax. $646,500 11) House Keeping: Council approved $150,000 for Washington Fruit Center to keep open until 12/31/2026. 12) House Keeping: Council approved a 3% Utility tax increase to keep Station 97 open. This will commence on June 1st. $1,050,000 13) House Keeping: Council approved $150,000 transferred from General Fund to keep Lions Pool open in 2026. In addition, there were also donations of $150,000 to keep Lions Pool open in 2026. 14) House Keeping: Council approved $141 ,920 transferred from General Fund 001 to keep Parks bathrooms open in 2026. Staff expect further 2026 course-correction budget adjustments later in the year, as new information becomes available. 48 City of Yakima 2026 Budget Amendment&PO Encumbrances SCHEDULE I 2nd Quarter From Fund Debit To Fund Credit # Description Fund Account# Name $ Fund Account Name I $ Ref I General Fund 001 2164100 Professional Service $ 104,124.00 001 8953457 Department of Commerce $ 104,124.00 1 DOC grant for the Comprehensive Plan Periodic Update General Fund 001 3133500 Small Tools&Minor Equipment $ 5,000.00 001 8956703 YPD Community Svcs Donations $ 5,000.00 2 BNSF donation for the purchase of indoor UAS devices(Drones) $ 109,124.00 $ 109,124.00 'Increase Budget Expenditures from Reserves I General Fund 001 2244702 Cascade Natural Gas $ 50,000.00 001 Reserves $ 50,000.00 3 Increased costs in Cascade Natural Gas for City Hall General Fund 001 1094100 Professional Service $ 250,000.00 001 Reserves $ 250,000.00 4 Increased costs in Indigent Defense ARPA 180 6090055 Transfer Out $ 67,700.00 001 8950050 Transfer In $ 67,700.00 5 in 2026 ARPA Fund 180 will be completed. Transferring Interest to General Fund General Fund 001 3514800 R&M/Contractors $ 295,000.00 001 Reserves $ 295,000.00 6 Information Technology Firewall and Server omitted from the 2026 Budget General Fund 001 6121410 Employee Year-End Cashouts $ 400,000.00 001 Reserves $ 400,000.00 7 Added$400,000 for leave liability General Fund 001 1624991 Contingency $ 100,000.00 001 Reserves $ 100,000.00 8 Increase professional service for Consultant for labor relations Streets Operating 141 4124991 Contingency $ 250,000.00 141 Reserves $ 250,000.00 9 Snow Removal/Contingency General Fund 001 6010055 Transfer Out $ 250,000.00 141 8950050 Transfer In $ 250,000.00 Transfer$250,000 from General Fund 10 Fund 141 Streets Operating Fund $ 1,662,700.00 $ 1,662,700.00 5/20/2026 1 of 3 \\yakima_city\YKFN\Shared\Budget 2025-2026\JP-2026 2nd Qtr Budget Amendrr49 City of Yakima 2026 Budget Amendment&PO Encumbrances SCHEDULE I 2nd Quarter From Fund Debit To Fund Credit # Description Fund Account# Name $ Fund Account Name I $ Ref House Keeping Move LTAC direct costs from Convention Center Operating Budget Fund 170 to Convention Center Operating 184 2744100 Professional Service $ 210,171.00 170 2754100 Professional Service $ 210,171.00 10 Fund 184 Lodging Tax Convention Center Operating 184 2744112 Sports Commission $ 95,500.00 170 2754112 Sports Commission $ 95,500.00 Convention Center Operating 184 2744120 Consultant Services $ 60,000.00 170 2754120 Consultant Services $ 60,000.00 Convention Center Operating 184 2744142 Promotion State Park $ 220,829.00 170 2754142 Promotion State Park $ 220,829.00 Convention Center Operating 184 2744110 Professional Services $ 60,000.00 170 2784110 Professional Services $ 60,000.00 Convention Center Operating 170 8950050 Transfer In $ 646,500.00 184 2740055 Transfer Out $ 646,500.00 Parks Operation 131 5111110 Salaries $ 35,547.20 131 $ 35,547.20 11 Council approved$150,000 to fund Washington Fruit Center for 2026 Parks Operation 131 5111120 Salaries/Temporary $ 43,972.37 131 $ 43,972.37 Parks Operation 131 5111130 Longevity $ 2,013.75 131 $ 2,013.75 Parks Operation 131 5111140 Deferred Comp $ 1,066.40 131 $ 1,066.40 Parks Operation 131 5111200 Overtime $ 500.00 131 $ 500.00 Parks Operation 131 5111300 Special Pay $ 75.00 131 $ 75.00 Parks Operation 131 5112100 Social Security $ 6,332.10 131 $ 6,332.10 Parks Operation 131 5112210 Pers $ 2,554.93 131 $ 2,554.93 Parks Operation 131 5112310 Industrial Insurance $ 3,425.41 131 $ 3,425.41 Parks Operation 131 5112410 Life Insurance $ 127.80 131 $ 127.80 Parks Operation 131 5112510 Medical Insurance $ 10,749.12 131 $ 10,749.12 Parks Operation 131 5112610 Dental Insurance $ 1,288.92 131 $ 1,288.92 Parks Operation 131 5112700 Unemployment Compensation $ 320.00 131 $ 320.00 Parks Operation 131 5112711 Legal Svc Trust $ 115.00 131 $ 115.00 Parks Operation 131 5112712 Paid Family/Medical Leave $ 265.00 131 $ 265.00 Parks Operation 131 5113110 Office and Operating Supplies $ 1,300.00 131 $ 1,300.00 Parks Operation 131 5113112 Operating Supplies/General $ 20,000.00 131 $ 20,000.00 Parks Operation 131 5114210 Telephone $ 250.00 131 $ 250.00 Parks Operation 131 5114212 Cellular Telephone $ 350.00 131 $ 350.00 Parks Operation 131 5114701 Pacific Power&Light $ 7,197.00 131 $ 7,197.00 Parks Operation 131 5114213 Data Communications $ 1,300.00 131 $ 1,300.00 Parks Operation 131 5114703 Sewer $ 500.00 131 $ 500.00 Parks Operation 131 5114702 Cascade Natural Gas $ 9,000.00 131 $ 9,000.00 Parks Operation 131 5114704 Water $ 450.00 131 $ 450.00 Parks Operation 131 5114707 Irrigation $ 300.00 131 $ 300.00 Parks Operation 131 5114705 Refuse $ 1,000.00 131 $ 1,000.00 General Fund 001 6010055 Transfer Out $ 150,000.00 131 8950050 Transfer In $ 150,000.00 General Fund 001' 3221200 Overtime $ (450,000.00) 001 $ (450,000.00) 12 Council passed a 3% Utility Tax increase for Fire Station 97 General Fund 001 3221200 Overtime $ 1,050,000.00 001 8951401 Water Utility Tax $ 249,606.95 Q1 Budget Amendment was$1.2M(8 Months @$150,000) General Fund 001 001 8951402 Sewer Utility Tax $ 512,925.53 Utility Tax will increase by 3%on June 1st.Will Reduce the$1.2M by$450,000 General Fund 001' 001 8951403 Refuse Utility Tax $ 203,114.26 (3 Months at$150,000) General Fund 001 001 8951404 Storm Utility Tax $ 84,353.26 Refuse Operating 471 4774454 Interfd-In Lieu Of Tax $ 319,179.58 471 Reserves $ 319,179.58 Wastewater Operating 473 7264454 Interfd-In Lieu Of Tax $ 806,025.83 473 Reserves $ 806,025.83 Water Operating 474 7724454 Interfd-In Lieu Of Tax $ 392,239.49 474 Reserves $ 392,239.49 Stormwater Operating 441 7464454 Interfd-In Lieu Of Tax $ 132,555.12 441 Reserves $ 132,555.12 Council approved a one-time transfer from General Fund 001 for$150,000 for Aquatics 133 5211120 Salaries/Temporary $ 229,681.09 133 8956711 Donations $ 150,000.00 13 Lions Pool to operate in 2026. 5/20/2026 2 of 3 \\yakima_city\YKFN\Shared\Budget 2025-2026\JP-2026 2nd Qtr Budget Amendny 50 City of Yakima 2026 Budget Amendment&PO Encumbrances SCHEDULE I 2nd Quarter From Fund Debit To Fund Credit # Description Fund Account# Name $ Fund Account Name I $ Ref Aquatics 133 5211200 Overtime $ 3,707.70 133 8950050 Transfer In $ 150,000.00 There were also one-time donations of$150,000 to keep Lions Pool open in 2026 Aquatics 133 5211300 Special Pay $ 1,470.08 Aquatics 133 5212100 Social Security $ 17,570.61 Aquatics 133 5212210 Pers $ 1,875.01 Aquatics 133 5212310 Industrial Insurance $ 18,694.10 Aquatics 133 5212700 Unemployment Compensation $ 876.89 Aquatics 133 5212712 Paid Family/Medical Leave $ 624.52 Aquatics 133 5214701 Pacific Power&Light $ 7,000.00 Aquatics 133 5214702 Cascade Natural Gas $ 15,000.00 Aquatics 133 5214704 Water $ 3,000.00 Aquatics 133 5214705 Refuse $ 500.00 Aquatics 001 6010055 Transfer OUt $ 150,000.00 $ 150,000.00 Council approved$141,920 to transfer from General Fund 001 to keep Parks Aquatics 001 6010055 Transfer Out $ 141,920.00 131 8950050 Transfer In $ 141,920.00 14 Bathrooms open in 2026. Aquatics 131 5411120 Salaries/Temporary $ 101,920.00 $ 101,920.00 Aquatics 131 5413112 Operating Supplies/General $ 20,000.00 $ 20,000.00 Aquatics 131 5414100 Professional Service $ 20,000.00 $ 20,000.00 $ 4,576,840.02 $ 4,576,840.02 $ 6,348,664.02 $ 6,348,664.02 5/20/2026 3 of 3 \\yakima_city\YKFN\Shared\Budget 2025-2026\JP-2026 2nd Qtr Budget Amendny 51 2026 Adopted Budget Revised Quarter 2 Budget Amendment - A I B C D I E I F I G H I I I J I K L M Fund 1 Beginning Fund Balance Revenue Expenditures Ending Fund Balance Current Current 2 6/2/2026 Adopted Budget Prior Adjustment Adjustment Revised Adopted Budget Prior Adjustment Adjustment Revised Fund Blance Percentage 3 General Government Funds: $ 37,401,718.83 $ 124,404,377.46 $ 2,587,626.02 $ 1,422,244.02 $ 128,414,247.50 $ 125,114,847.22 $ 4,366,950.14 $ 2,759,164.00 $ 132,240,961.36 $ 33,575,004.97 4-001 General Fund $ 17,399,312.37 $ 84,280,583.60 $ 1,585,074.87 $ 1,226,824.02 $ 87,092,482.49 $ 84,666,931.70 $ 3,193,517.88 $ 2,496,044.00 $ 90,356,493.58 $ 14,135,301.28 15.64% 5 003 .3%Criminal Justice $ 691,590.09 $ 3,741,000.00 $ 3,741,000.00 $ 4,112,910.24 $ 12,509.91 $ 4,125,420.15 $ 307,169.94 7.45% 6 612 Firemens Pension $ 1,127,334.04 $ 1,005,076.00 $ 1,005,076.00 $ 1,072,969.29 $ 1,072,969.29 $ 1,059,440.75 98.74% 7 613 Police Pension(LEOFF) $ 353,370.34 $ 681,000.00 $ 681,000.00 $ 680,999.55 $ 680,999.55 $ 353,370.79 51.89% 8 131 Parks $ 1,390,056.06 $ 4,787,187.50 $ 291,920.00 $ 5,079,107.50 $ 4,755,728.54 $ 60,999.99 $ 291,920.00 $ 5,108,648.53 $ 1,360,515.03 26.63% 9 141 Streets $ 3,467,462.13 $ 5,919,803.00 $ 250,000.00 $ 6,169,803.00 $ 5,985,522.02 $ 250,000.00 $ 6,235,522.02 $ 3,401,743.11 54.55% 10 123 Economic Development $ 165,000.00 $ 402,000.00 $ 402,000.00 $ 450,933.37 $ 450,933.37 $ 116,066.63 25.74% 11 124 Community Dev $ 520,120.05 $ 1,868,444.00 $ 1,868,444.00 $ 1,841,813.12 $ 1,841,813.12 $ 546,750.93 29.69% 12 125 Community Relations $ 317,511.46 $ 438,000.00 $ 438,000.00 $ 701,486.24 $ 701,486.24 $ 54,025.22 7.70% 13 132 Aquatic Center at MLK JR Park $ 558,983.80 $ 89,200.00 $ 89,200.00 $ 318,578.35 $ 318,578.35 $ 329,605.45 103.46% 14 133 Aquatics Facilities $ 75,180.24 $ 246,664.99 $ 300,000.00 $ 546,664.99 $ 297,957.88 $ 300,000.00 $ 597,957.88 $ 23,887.35 3.99% 15 136 Clean City Program $ 1,222,021.61 $ 952,849.15 $ 952,849.15 $ 583,990.17 $ 583,990.17 $ 1,590,880.59 272.42% 16 144 Cemetery $ 161,165.66 $ 420,000.00 $ 420,000.00 $ 457,259.13 $ 457,259.13 $ 123,906.53 27.10% 17 150 Emergency Services $ 1,124,380.60 $ 2,699,060.00 $ 2,699,060.00 $ 2,625,324.14 $ 2,625,324.14 $ 1,198,116.46 45.64% 18 151 Public Safety Comm $ 755,276.10 $ 2,550,000.00 $ 2,550,000.00 $ 2,808,026.01 $ 2,808,026.01 $ 497,250.09 17.71% 19 154 Dispatch $ 626,551.16 $ 2,069,392.00 $ 154,816.15 $ 2,224,208.15 $ 2,115,118.64 $ 17,571.43 $ 2,132,690.07 $ 718,069.24 33.67% 20 152 Police Grants $ 1,015,414.89 $ 329,840.00 $ 329,840.00 $ 272,681.94 $ 210,000.00 $ 482,681.94 $ 862,572.95 178.70% 21 153 .3%PS Commun $ 148,530.53 $ 280,000.00 $ 280,000.00 $ 283,833.35 $ 283,833.35 $ 144,697.18 50.98% 22 155 Opioid Lawsuit $ 1,010,405.38 $ 146,621.34 $ 146,621.34 $ 84,000.00 $ 21,341.93 $ 105,341.93 $ 1,051,684.79 998.35% 23 161 DYBID $ 123,383.28 $ 185,750.00 $ 185,750.00 $ 184,927.50 $ 184,927.50 $ 124,205.78 67.16% 24 162 Trolley $ 55,768.11 $ 11,868.93 $ 11,868.93 $ 13,637.00 $ 13,637.00 $ 54,000.04 395.98% 25 163 Front St PBIA $ 7,299.08 $ 2,500.00 $ 2,500.00 $ 2,500.00 $ 2,500.00 $ 7,299.08 291.96% 26 170 Tourism Promo $ 1,279,484.11 $ 2,341,200.00 $ (646,500.00) $ 1,694,700.00 $ 2,108,672.06 $ (646,500.00) $ 1,462,172.06 $ 1,512,012.05 103.41% 27 171 Capitol Theatre $ 65,892.27 $ 488,319.00 $ 488,319.00 $ 488,319.24 $ 488,319.24 $ 65,892.03 13.49% 28 172 Pub Fac District $ 1,147,679.17 $ 1,254,125.00 $ 1,254,125.00 $ 1,176,091.58 $ 1,176,091.58 $ 1,225,712.59 104.22% 29 173 TPA $ 136,079.89 $ 1,223,200.00 $ 1,223,200.00 $ 1,234,782.64 $ 1,234,782.64 $ 124,497.25 10.08% 30 174 Cap Th PFD $ 699,925.38 $ 862,831.00 $ 862,831.00 $ 746,991.57 $ 746,991.57 $ 815,764.81 109.21% 31 180 American Rescue Plan $ 67,700.00 $ 67,961.39 $ 847,735.00 $ - $ 915,696.39 $ 67,961.39 $ 847,735.00 $ 67,700.00 $ 983,396.39 $ - 0.00% 32 184 Lodging Tax Fund $ 277,537.79 $ 2,219,789.86 $ 2,219,789.86 $ 1,795,000.00 $ 3,274.00 $ 1,798,274.00 $ 699,053.65 38.87% 33 185 Affordable Housing $ 973,700.69 $ 135,000.00 $ 135,000.00 $ - $ - $ 1,108,700.69 #DIV/0! 34 272 Cony Ctr PFD $ 419,976.40 $ 1,405,447.04 $ 1,405,447.04 $ 1,880,236.90 $ 1,880,236.90 $ (54,813.46) -2.92% 35 281 GO Bonds $ 17,626.15 $ 1,299,663.66 $ 1,299,663.66 $ 1,299,663.66 $ 1,299,663.66 $ 17,626.15 1.36% 52 2026 Adopted Budget Revised Quarter 2 Budget Amendment — A I B C D I E I F I G H I I I J I K L M Fund 1 Beginning Fund Balance Revenue Expenditures Ending Fund Balance Current Current 2 6/2/2026 Adopted Budget Prior Adjustment Adjustment Revised Adopted Budget Prior Adjustment Adjustment Revised Fund Blance Percentage 36 Capital Project Funds: $ 23,793,154.74 $ 34,762,968.84 $ 1,172,910.00 $ - $ 35,935,878.84 $ 40,215,607.29 $ 1,360,582.65 $ - $ 41,576,189.94 $ 18,152,843.64 37-321 CBD Cap Impr $ 55,023.93 $ - $ - $ - $ - $ 55,023.93 #DIV/0! 38 322 Cap Th Constr $ 528,672.50 $ 60,000.00 $ 1,073,000.00 $ 1,133,000.00 $ 60,000.00 $ 1,107,445.00 $ 1,167,445.00 $ 494,227.50 42.33% 39 323 YRDA $ 3,091,808.52 $ 3,700,000.00 $ 3,700,000.00 $ 4,147,533.53 $ 4,147,533.53 $ 2,644,274.99 63.76% 40 331 Parks Capital $ 1,024,264.41 $ 263,506.00 $ 99,910.00 $ 363,416.00 $ 274,994.19 $ 153,910.00 $ 428,904.19 $ 958,776.22 223.54% 41 332 Fire Capital $ 558,567.57 $ 163,000.00 $ 163,000.00 $ 80,000.00 $ 29,565.61 $ 109,565.61 $ 612,001.96 558.57% 42 333 Law&Justice Cap $ 940,109.37 $ 250,000.00 $ 250,000.00 $ 132,691.82 $ 20,000.00 $ 152,691.82 $ 1,037,417.55 679.42% 43 303 .3%L&J Cap $ 768,335.00 $ 120,000.00 $ 120,000.00 $ 120,000.00 $ 49,662.04 $ 169,662.04 $ 718,672.96 423.59% 44 342 Reet1 $ 3,327,100.90 $ 1,344,447.84 $ 1,344,447.84 $ 2,762,390.11 $ 2,762,390.11 $ 1,909,158.63 69.11% 45 343 Reet2 $ 620,541.75 $ 1,418,000.00 $ 1,418,000.00 $ 1,282,007.85 $ 1,282,007.85 $ 756,533.90 59.01% 46 344 TBD $ 5,431,331.48 $ 1,671,000.00 $ 1,671,000.00 $ 2,816,993.94 $ 2,816,993.94 $ 4,285,337.54 152.12% 47 346 Streets Capital $ 5,114,888.08 $ 25,193,015.00 $ 25,193,015.00 $ 27,272,434.58 $ 27,272,434.58 $ 3,035,468.50 11.13% 48 370 Cony Ctr Capital $ 2,288,438.34 $ 580,000.00 $ 580,000.00 $ 1,264,560.37 $ 1,264,560.37 $ 1,603,877.97 126.83% 49 392 Cap Impr Reserve $ 44,072.89 $ - $ - $ 2,000.90 $ 2,000.90 $ 42,071.99 2102.65% 50 Enterprise Funds: $ 89,360,893.38 $ 105,191,332.97 I $ - I $ - I $ 105,191,332.97 $ 113,352,721.48 $ 9,205,688.32 I $ 1,650,000.02 I $ 124,208,409.82 $ 70,343,816.53 51-421 Airport Operations $ 1,689,600.32 $ 1,599,319.00 $ 1,599,319.00 $ 1,967,906.50 $ 1,967,906.50 $ 1,321,012.82 67.13% 52 422 Airport Capital $ 398,036.53 $ 2,582,100.00 $ 2,582,100.00 $ 2,288,617.32 $ 2,288,617.32 $ 691,519.21 30.22% 53 441 Stormwater Ops $ 3,087,406.37 $ 4,653,343.00 $ 4,653,343.00 $ 5,913,134.66 $ 132,555.12 $ 6,045,689.78 $ 1,695,059.59 28.04% 54 442 Stormwater Cap $ 6,707,784.11 $ 2,538,364.58 $ 2,538,364.58 $ 5,054,313.02 $ 5,054,313.02 $ 4,191,835.67 82.94% 55 462 Transit $ 19,060,078.70 $ 12,750,325.00 $ 12,750,325.00 $ 12,685,886.81 $ 47,869.78 $ 12,733,756.59 $ 19,076,647.11 149.81% 56 464 Transit Capital $ 6,445,291.54 $ 3,450,000.00 $ 3,450,000.00 $ 2,166,995.84 $ 145,523.80 $ 2,312,519.64 $ 7,582,771.90 327.90% 57 471 Refuse $ 6,432,008.45 $ 10,291,935.09 $ 10,291,935.09 $ 10,295,427.24 $ 319,179.58 $ 10,614,606.82 $ 6,109,336.72 57.56% 58 472 WW Cap Fac $ 3,053,716.20 $ 1,000,000.00 $ 1,000,000.00 $ 1,299,236.67 $ 1,299,236.67 $ 2,754,479.53 212.01% 59 473 WW Operating $ 11,081,109.65 $ 26,029,353.72 $ 26,029,353.72 $ 29,859,102.90 $ 12,294.74 $ 806,025.83 $ 30,677,423.47 $ 6,433,039.90 20.97% 60 474 Water Operating $ 6,373,332.83 $ 15,098,500.00 $ 15,098,500.00 $ 14,591,339.70 $ 392,239.49 $ 14,983,579.19 $ 6,488,253.64 43.30% 61 475 Irrigation Operating $ 747,498.61 $ 2,370,275.00 $ 2,370,275.00 $ 2,485,145.34 $ 2,485,145.34 $ 632,628.27 25.46% 62 476 WW Constr $ 5,288,338.63 $ 4,038,364.58 $ 4,038,364.58 $ 4,476,604.18 $ 4,476,604.18 $ 4,850,099.03 108.34% 63 477 Water Capital $ 4,097,133.52 $ 4,062,719.00 $ 4,062,719.00 $ 4,156,388.62 $ 4,156,388.62 $ 4,003,463.90 96.32% 64 478 WW Facilities $ 13,297,738.42 $ 4,000,000.00 $ 4,000,000.00 $ 5,054,450.67 $ 9,000,000.00 $ 14,054,450.67 $ 3,243,287.75 23.08% 65 479 Irrigation Capital $ (66,090.28) $ 10,071,084.00 $ 10,071,084.00 $ 10,402,522.01 $ 10,402,522.01 $ (397,528.29) -3.82% 66 488 WW Rev Bond $ 16,647.17 $ 381,900.00 $ 381,900.00 $ 381,900.00 $ 381,900.00 $ 16,647.17 4.36% 67 491 Irrig Rev Bond $ 30,314.26 $ 273,750.00 $ 273,750.00 $ 273,750.00 $ 273,750.00 $ 30,314.26 11.07% 68 493 WW Rev Bond $ 1,620,948.35 $ - $ - $ - $ - $ 1,620,948.35 #DIV/0! 53 2026 Adopted Budget Revised Quarter 2 Budget Amendment — A I B C D I E I F I G H I I I J I K L M Fund 1 Beginning Fund Balance Revenue Expenditures Ending Fund Balance Current Current 2 6/2/2026 Adopted Budget Prior Adjustment Adjustment Revised Adopted Budget Prior Adjustment Adjustment Revised Fund Blance Percentage 69 Internal Service Funds: $ 19,651,197.08 $ 37,586,420.81 $ - $ - $ 37,586,420.81 $ 39,277,663.31 $ 2,865,318.86 $ - $ 42,142,982.17 $ 15,094,635.72 70-512 Unemploy Reserve $ 511,304.31 $ 267,190.28 $ 267,190.28 $ 219,576.65 $ 219,576.65 $ 558,917.94 254.54% 71 513 Health Reserve $ 4,321,031.49 $ 16,087,135.43 $ 16,087,135.43 $ 15,991,942.77 $ 15,991,942.77 $ 4,416,224.15 27.62% 72 514 Workers Comp Res $ 1,815,802.45 $ 4,209,636.95 $ 4,209,636.95 $ 4,010,762.53 $ 4,010,762.53 $ 2,014,676.87 50.23% 73 515 Risk Mgmt Reserve $ 6,493,494.88 $ 5,582,694.06 $ 5,582,694.06 $ 7,857,041.33 $ 58,595.59 $ 7,915,636.92 $ 4,160,552.02 52.56% 74 516 Wellness $ 257,926.13 $ 75,000.00 $ 75,000.00 $ 66,900.00 $ 66,900.00 $ 266,026.13 397.65% 75 551 Equipment Rental $ (269,535.17) $ 4,067,676.00 $ 4,067,676.00 $ 3,672,794.17 $ 3,672,794.17 $ 125,346.66 3.41% 76 552 Replacement Reserve $ 4,799,663.00 $ 2,718,202.00 $ 2,718,202.00 $ 2,649,350.00 $ 2,696,237.83 $ 5,345,587.83 $ 2,172,277.17 40.64% 77 555 Environmental $ 255,415.14 $ 265,500.00 $ 265,500.00 $ 324,288.50 $ 324,288.50 $ 196,626.64 60.63% 78 560 PW Admin $ 627,752.10 $ 1,798,663.00 $ 1,798,663.00 $ 1,970,284.27 $ 110,485.44 $ 2,080,769.71 $ 345,645.39 16.61% 79 581 Customer SVC $ 838,342.75 $ 2,514,723.09 $ 2,514,723.09 $ 2,514,723.09 $ 2,514,723.09 $ 838,342.75 33.34% 80 Fiduciary Funds: $ 779,840.43 $ 12,000.00 $ - $ - $ 12,000.00 $ 12,000.00 $ - $ - $ 12,000.00 $ 779,840.43 81-710 Cemetery Trust $ 779,840.43 $ 12,000.00 $ - $ 12,000.00 $ 12,000.00 $ - $ 12,000.00 $ 779,840.43 6498.67% 82 Grand Total $ 170,986,804.46 $ 301,957,100.08 $ 3,760,536.02 $ 1,422,244.02 $ 307,139,880.12 $ 317,972,839.30 $ 17,798,539.97 $ 4,409,164.02 $ 340,180,543.29 $ 137,946,141.29 40.55% 83 84 54