Working Budget: These figures are provided for public review and may change before final adoption by the City Council.
General Fund Revenue
$1,732,750
General Fund Expenditures
$3,468,464
Water & Sewer Revenue
$695,918
Water & Sewer Expenditures
$695,918
Budget Summary
| Fund / Department | Budget Area | 2025–2026 Current | 2026–2027 Proposed | Change |
|---|---|---|---|---|
| General Fund | Revenue | $1,693,000 | $1,732,750 | +2.3% |
| General Fund | Administration | $252,738 | $279,675 | +10.7% |
| General Fund | Traffic & Law | $383,838 | $391,230 | +1.9% |
| General Fund | Municipal Court | $96,787 | $106,215 | +9.7% |
| General Fund | Fire | $71,640 | $68,040 | -5.0% |
| General Fund | Streets & Drainage | $168,500 | $177,500 | +5.3% |
| General Fund | Street Lighting | $24,000 | $24,000 | +0.0% |
| General Fund | Sanitation | $634,715 | $634,495 | -0.0% |
| General Fund | Parks & Recreation | $32,480 | $44,224 | +36.2% |
| General Fund | Animal Control | $7,033 | $3,521 | -49.9% |
| General Fund | Fire Marshal | $3,850 | $3,850 | +0.0% |
| General Fund | Total Expenditures | $1,675,581 | $1,732,750 | +3.4% |
| Water & Sewer | Revenue | $712,750 | $695,918 | -2.4% |
| Water & Sewer | Expenditures | $648,380 | $695,918 | +7.3% |
| General Fund | Use of Fund Balance / Reserves | $0 | $2,963 | |
| Water & Sewer | Use of W&S Fund Balance/Cash Reserve | $0 | $3,817 |
General Fund Revenue
| Line Item | Budget Category | 2025–2026 Current | 2026–2027 Proposed |
|---|---|---|---|
| 4010 | Current Ad Val. Tax | $515,994 | $532,837 |
| 4020 | Delinq. Ad Val. Tax | $7,000 | $10,000 |
| 4030 | Pen. & Interest | $5,000 | $10,000 |
| 4035 | Attorney Fees, Tax Collection | ($2,000) | ($3,500) |
| 4040 | Debt Service Fund Req. | ($5,600) | $0 |
| 4110 | Sales Taxes | $360,000 | $360,000 |
| 4120 | Franchise Taxes | $64,000 | $64,000 |
| 4130 | Other Taxes, License, & Permits | $7,500 | $7,500 |
| 4150 | Animal Impoundment Fees | $750 | $750 |
| 4210 | Garbage Collection Fees | $634,690 | $630,000 |
| 4240 | Pavillion Fees | $1,500 | $1,500 |
| 4310 | Municipal Court Fines | $85,000 | $85,000 |
| 4320 | $5.00 Arrest Fees | $500 | $500 |
| 4330 | $35.00 Arrest Fees | $500 | $500 |
| 4235 | Fire Out of City Runs | $6,000 | $15,000 |
| 4340 | City Court Fees | $500 | $500 |
| 4910 | Interest | $3,000 | $4,200 |
| 4920 | Miscellaneous Revenue | $1,200 | $4,000 |
| 4995 | Hotel Occupancy Tax | $7,000 | $7,000 |
| 4955 | Reserve Funds | $0 | $2,963 |
| 4970 | Restitution | $466 | $0 |
| TOTAL GENERAL FUND REVENUE |
Administration
| Line Item | Budget Category | 2025–2026 Current | 2026–2027 Proposed |
|---|---|---|---|
| 5010 | Salaries | $65,000 | $66,596 |
| 5016 | Longevity | $52 | $124 |
| 5040 | Council Salaries | $6,000 | $24,700 |
| 5050 | Payroll Taxes | $5,684 | $7,879 |
| 5060 | Retirement Contributions | $8,450 | $9,124 |
| 5080 | Unemployment Taxes | $6,300 | $171 |
| 5090 | Worker's Compensation Insurance | $250 | $309 |
| 5100 | Employee's Hospital Benefit | $10,030 | $11,500 |
| 5110 | Utilities | $600 | $600 |
| 5111 | Retired Emp. Utility Expense | $250 | $150 |
| 5120 | Telephone | $2,700 | $3,500 |
| 5130 | Building Repair and Maintenance | $7,000 | $7,000 |
| 5160 | Materials/Supplies | $2,500 | $5,000 |
| 5170 | Contracted Services | $17,000 | $5,000 |
| 5180 | Equipment Repair and Maintenance | $500 | $500 |
| 5210 | Postage | $872 | $872 |
| 5220 | Dues and Subscriptions | $3,000 | $3,500 |
| 5230 | Education/Mileage | $3,500 | $6,500 |
| 5240 | Insurance- Property & Liability | $6,500 | $8,200 |
| 5270 | Attorney Retainer Fees | $4,800 | $11,700 |
| 5280 | Maintenance Contracts-Equipment | $4,000 | $4,000 |
| 5290 | Auditor Expense | $65,000 | $65,000 |
| 5300 | Appraisal District Fees | $12,000 | $17,000 |
| 5310 | Advertising | $750 | $750 |
| 5500 | Capital Expenditures | $5,000 | $5,000 |
| 5550 | Emerg Management/ Homeland Security | $10,000 | $10,000 |
| 5810 | Election Expense | $5,000 | $5,000 |
| TOTAL EXPENDITURES |
Traffic & Law
| Line Item | Budget Category | 2025–2026 Current | 2026–2027 Proposed |
|---|---|---|---|
| 5010B | Salaries and Wages | $194,488 | $200,592 |
| 5016B | Longevity | $784 | $1,000 |
| 5050B | Payroll Taxes | $14,878 | $15,345 |
| 5060B | Retirement Contributions | $25,283 | $27,481 |
| 5070B | Uniforms | $2,000 | $2,000 |
| 5080B | Unemployment Taxes | $18,900 | $513 |
| 5090B | Worker's Compension Insurance | $7,100 | $7,100 |
| 5100B | Employee Hospital Benefit | $30,090 | $45,998 |
| 5110B | Utilities | $1,500 | $500 |
| 5120B | Telelphone | $3,600 | $5,000 |
| 5130B | Building Repair & Maintenance | $7,000 | $7,000 |
| 5140B | Vehicle Repair & Maintenance | $5,000 | $7,000 |
| 5150B | Vehicle Oil & Gas | $14,000 | $14,000 |
| 5160B | Materials/Supplies | $7,500 | $8,000 |
| 5170B | Contract Services/Reserves | $3,000 | $3,000 |
| 5180B | Equipment Repair & Maintenance | $2,000 | $1,000 |
| 5210B | Office Expense & Postage | $800 | $500 |
| 5220B | Dues & Subscriptions | $1,500 | $3,000 |
| 5230B | Education/Travel Expense | $4,000 | $2,000 |
| 5240B | Insurance - Property & Liability | $8,915 | $8,200 |
| 5310B | Advertising | $1,500 | $2,000 |
| 5540B | Capital Expense - Vehicles | $30,000 | $30,000 |
| TOTAL EXPENDITURES |
Municipal Court
| Line Item | Budget Category | 2025–2026 Current | 2026–2027 Proposed |
|---|---|---|---|
| 5010C | Salaries | $49,171 | $50,705 |
| 5016C | Longevity | $1,800 | $1,800 |
| 5030C | Municipal Judge Salary | $3,360 | $8,400 |
| 5050C | Payroll Taxes | $4,019 | $4,522 |
| 5060C | Retirement Contributions | $6,392 | $6,947 |
| 5080C | Unemployment Taxes | $180 | $171 |
| 5090C | Worker's Compensation Insurance | $150 | $150 |
| 5100C | Employee Hospital Benefit | $10,030 | $11,500 |
| 5110C | Utilities | $1,500 | $500 |
| 5120C | Telephone | $2,200 | $3,500 |
| 5130C | Building Repair& Maintence | $7,000 | $7,000 |
| 5160C | Operating Supplies | $1,500 | $1,500 |
| 5170C | Contract Services | $5,500 | $2,000 |
| 5180C | Equipment Repair & Maintenance | $250 | $250 |
| 5210C | Office Expense & Postage | $800 | $500 |
| 5220C | Dues & Subscriptions | $0 | $4,000 |
| 5230C | Education/Mileage | $1,800 | $1,000 |
| 5240C | Insurance - Property & Liability | $35 | $671 |
| 5270C | Attorney Retainer Fees | $500 | $500 |
| 5310C | Advertising | $100 | $100 |
| 5500C | Capital Expenditures | $500 | $500 |
| TOTAL EXPENDITURES |
Fire
| Line Item | Budget Category | 2025–2026 Current | 2026–2027 Proposed |
|---|---|---|---|
| 5112D | Fire Dept Util Plan (Xmas) | $5,280 | $5,280 |
| 5090D | Worker's Compensation Insurance | $2,700 | $1,000 |
| 5111D | Retired Fireman Utility Expense (Xmas) | $3,060 | $3,960 |
| 5110D | Utilities | $1,500 | $500 |
| 5120D | Telephone | $4,200 | $1,000 |
| 5130D | Building Repair & Maintenance | $3,000 | $5,000 |
| 5140D | Vehicle Repair & Maintenance | $6,500 | $8,000 |
| 5150D | Vehicle Oil & Gas | $3,500 | $3,500 |
| 5160D | Material/Supplies | $12,000 | $5,000 |
| 5170D | Contracted Services | $1,500 | $6,500 |
| 5180D | Equipment Repair & Maintenance | $8,000 | $8,000 |
| 5220D | Dues & Subscriptions | $2,200 | $4,000 |
| 5230D | Education/Travel Expense | $1,700 | $1,000 |
| 5240D | Insurance - Property & Liability | $8,000 | $9,300 |
| 5340D | Computer Expense | $3,000 | $1,000 |
| 5500D | Capital Expenditures | $5,500 | $5,000 |
| TOTAL EXPENDITURES |
Fire Marshal
| Line Item | Budget Category | 2025–2026 Current | 2026–2027 Proposed |
|---|---|---|---|
| 5170K | Contract Services | $800 | $800 |
| 5160K | Operating Supplies | $500 | $500 |
| 5220K | Dues & Subscriptions | $1,200 | $1,200 |
| 5280K | Fire Prevention | $350 | $350 |
| 5340K | Computer Expense | $1,000 | $1,000 |
| TOTAL EXPENDITURES |
Streets & Drainage
| Line Item | Budget Category | 2025–2026 Current | 2026–2027 Proposed |
|---|---|---|---|
| 5010F | Salaries | $84,000 | $84,000 |
| 5160F | Materials/Supplies | $50,000 | $50,000 |
| 5170F | Contract Services | $6,000 | $15,000 |
| 5180F | Equipment Repair & Maintenance | $1,500 | $1,500 |
| 5240F | Insurance - Property & Liability | $7,000 | $7,000 |
| 5540F | Capital Expenditures | $20,000 | $20,000 |
| 5110H | Utilities- Electricity | $24,000 | $24,000 |
| TOTAL EXPENDITURES |
Sanitation
| Line Item | Budget Category | 2025–2026 Current | 2026–2027 Proposed |
|---|---|---|---|
| 5170G | Contracted Services | $634,690 | $630,000 |
| 5240G | Insurance - Property & Liability | $25 | $4,495 |
| TOTAL EXPENDITURES |
Parks & Recreation
| Line Item | Budget Category | 2025–2026 Current | 2026–2027 Proposed |
|---|---|---|---|
| 5110I | Utilities | $10,000 | $17,000 |
| 5130I | Building Repair & Maintenance | $4,500 | $4,500 |
| 5160I | Materials/Supplies | $1,500 | $7,000 |
| 5170I | Contract Services | $6,000 | $0 |
| 5180I | Equipment Repair & Maintenance | $350 | $1,000 |
| 5240I | Insurance - Property & Liability | $130 | $4,724 |
| 5500I | Capital Expenditures | $10,000 | $10,000 |
| TOTAL EXPENDITURES |
Animal Control
| Line Item | Budget Category | 2025–2026 Current | 2026–2027 Proposed |
|---|---|---|---|
| 5130J | Building Repair & Maintenance | $700 | $700 |
| 5160J | Material/Supplies | $1,500 | $1,000 |
| 5170J | Contracted Services | $4,000 | $1,000 |
| 5220J | Dues & Subscriptions | $150 | $150 |
| 5230J | Education/Mileage | $650 | $0 |
| 5240J | Insurance - Property & Liability | $33 | $671 |
| TOTAL EXPENDITURES |
Water & Sewer
| Line Item | Budget Category | 2025–2026 Current | 2026–2027 Proposed |
|---|---|---|---|
| Revenues | |||
| 4610 | Water Sales, Sewer Revenue | $560,000 | $560,000 |
| 4611 | Disposal Fees (Sewer Plant) | $45,000 | $40,000 |
| 4620 | Tap Fees, Permits | $1,500 | $1,500 |
| 4630 | Penalties Applied | $15,000 | $5,000 |
| 4910 | Interest | $750 | $1,100 |
| 4920 | Miscellaneous Revenue | $500 | $500 |
| 4950 | Transfers from General Fund | $90,000 | $84,000 |
| 4955 | Use of W&S Fund Balance/Cash Reserve | $0 | $3,817 |
| TOTAL WATER & SEWER REVENUE | |||
| Expenditures | |||
| 5010 | Salaries | $222,260 | $230,209 |
| 5050 | Payroll Taxes 7.65% | $17,003 | $17,611 |
| 5060 | Retirement Contribution | $28,894 | $31,539 |
| 5070 | Uniforms | $1,500 | $2,500 |
| 5080 | Unemployment Taxes | $1,500 | $1,500 |
| 5090 | Workers' Compensation Insurance | $7,000 | $7,000 |
| 5100 | Employees' Hospital Insurance | $50,150 | $68,998 |
| 5110 | Utilities | $68,000 | $70,000 |
| 5016 | Longevity | $3,078 | $3,461 |
| 5120 | Telephone | $4,800 | $6,000 |
| 5130 | Building Repair & Maintenance | $5,500 | $5,700 |
| 5140 | Vehicle Repair & Maintenance | $5,500 | $5,700 |
| 5150 | Vehicle Oil & Gas | $12,000 | $9,000 |
| 5160 | Operating Material & Supplies | $24,000 | $28,000 |
| 5170 | Contract Labor, Wages | $6,000 | $6,000 |
| 5175 | Contract Services | $3,000 | $3,000 |
| 5180 | Equipment Maintenance & Repair | $8,000 | $8,000 |
| 5190 | Water System Repair | $45,000 | $40,000 |
| 5200 | Sewer System Repair | $45,000 | $40,000 |
| 5210 | Postage & Office Expenses | $5,000 | $1,200 |
| 5220 | Subscriptions, Dues, Fees | $4,500 | $2,500 |
| 5230 | Milage, Travel Expense | $2,000 | $4,000 |
| 5240 | Insurance - Property & Liability | $8,095 | $11,000 |
| 5290 | Audit Expense | $10,000 | $10,000 |
| 5310 | Advertising | $500 | $500 |
| 5320 | Samples, Test and Expenses | $9,000 | $20,000 |
| 5340 | Computer Expense | $2,500 | $2,500 |
| 5360 | Sludge Removal Expense | $33,000 | $40,000 |
| 5500 | Capital Expense | $15,600 | $20,000 |
| TOTAL WATER & SEWER EXPENDITURES | |||
Prepared from the City of Ganado FY 2026–2027 Public Working Budget. Dollar amounts are rounded to the nearest whole dollar for website display.