HomeMy WebLinkAboutFY26 Capital Overview v2 (2)Fiscal Year 2026
Capital Budget (No
Water/Wastewater)
October 1, 2025 –September 30, 2026
August 26, 2025 1
Types of Funds
•General Fund –Principal financial support for basic services in public
safety,parks &recreation,and general government operations,etc.
•Enterprise Fund –Provides direct deliverables to customers who
receive goods or services in exchange for payment;self-sufficient,
created to generate revenue to cover expenses;acts like a business
•Special Fund –For a special purpose and disbursed only for the
purpose for which it was created
August 26, 2025 2
Capital Costs
August 26, 2025 3
8511 Land 25,000
8512 Buildings 16,143,207
8515 Drainage System 37,575,000
8517 Streets 28,009,053
8520 Building Improvements 100,000
8522 Equipment 2,613,861
8523 Motor Vehicles 15,967,701
8525 Other Capital Outlay 20,108,900
8526 Golf Course Improvements 5,561,000
Total Capital Costs 126,103,722
Capital Costs by Fund
August 26, 2025 4
Fund Fund Description Amount
1 General Fund 50,257
103 Golf Course Fund 61,000
107 Public Safety Emergency Fund 75,000
120 EDC Fund 100,000
148 CDBG-DR 15,000,000
154 Hazard Mitigation 22,000,000
169 ARPA 5,635,658
307 Capital Expenditures Fund 60,352,913
401 Transit Fund 7,387,439
403 Solid Waste Fund 8,437,701
450 Pleasure Island Fund 4,366,531
625 Vehicles and Equipment (Capital Reserve)2,637,223
126,103,722
625 Leased Equipment (Capital Reserve)3,488,289
Re-cap and Conclusion
August 26, 2025 5
•Funds in Balance
•Sources of Funds for Capital:
•Previous Bonds
•New Bonds
•Grants
•Transfers
•Previously approved (restricted)