FY 26 Approved Operating Budget

DIVISION SUMMARY BY FUND

DES Administration by Fund

FY 23 Audited

FY 24 Audited

FY 25 Approved Budget

FY 26 Approved Budget

GENERAL FUND

GENERAL FUND

$2,049,868

$2,362,239

$2,520,802

$2,727,510

$2,049,868

$2,362,239

$2,520,802

$2,727,510

GENERAL FUND TOTAL

$2,049,868

$2,362,239

$2,520,802

$2,727,510

TOTAL

FINANCIAL NOTES

PERSONAL SERVICES INCREASES $ 19 , 508

Full - time salaries decrease (-$ 6 , 190 ) Turnover : (-$ 6 , 190 ) FY 26 COLA of 3 % and Merit increase of $ 1 , 000 for all eligible employees : $ 58 , 636 Temporary Salaries decrease (-$ 1 , 914 ) Pension rate increase based on FY26 rate : $ 3 , 697 Workers ' Compensation rate increase based on FY26 rate : $ 2 , 697 Health Bene fi ts decrease based on FY26 rate : (-$ 7 , 275 ) Other Post - Employment Bene fi ts ( OPEB ) decrease : (-$ 12 , 905 ) Retirement Health Savings ( RHS ) decrease : (-$ 15 , 600 ) FICA increase : (-$ 1 , 638 )

CONTRACTUAL SERVICES INCREASES $ 166 , 000

Funding increases for Electricity based on projected rate increase , as well as increases for Heating Fuel , and Other Professional Services , partially o ff set by a decrease in Operating Equipment Service based on actual expense history .

SUPPLIES & MATERIALS INCREASES $ 8 , 800

Funding increases for Meals , General O ffi ce Supplies , Delivery Charges , Janitorial Supplies & Equipment , and Uniform Purchase based on actual expense history .

BUSINESS & TRAVEL INCREASES $ 12 , 400

Funding increases for Training Seminars , Courses & Meetings , and Parking / Tolls based on actual expense history .

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