FY 26 Proposed Operating Budget Book

DES Administration by Fund

FY 23 Audited

FY 24 Audited

FY 25 Approved Budget

FY 26 Proposed Budget

GENERAL FUND GENERAL FUND

$2,049,868

$2,362,239

$2,520,802

$2,727,510

GENERAL FUND TOTAL

$2,049,868 $2,049,868

$2,362,239 $2,362,239

$2,520,802 $2,520,802

$2,727,510 $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 Benefits decrease based on FY26 rate: (-$7,275) Other Post-Employment Benefits (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 offset by a decrease in Operating Equipment Service based on actual expense history. SUPPLIES & MATERIALS INCREASES $8,800 Funding increases for Meals, General Office 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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