2026 Budget

Franklin Count Missouri
2026 Budget

January 1, 2026 through December 31, 2026

For a downloadable copy, please contact the Auditors Office at agibson@franklinmo.gov or (636) 584-6252.

Dave Schatz

Presiding Commissioner

Paul Overschmidt

District I Commissioner

Ken Cox

District II Commissioner

Angela Gibson

Franklin County Auditor
Budget Officer

General Fund

Title	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
Fund Balance, January 1	$10,172,017	$9,889,099	$12,753,770	$13,398,743
Projected Revenues	16,826,830	14,568,334	16,923,072	15,701,811
Operating Expenditures	(12,534,134)	(14,435,197)	(13,158,555)	(15,856,134)
Revenues Over (Under) Expenditures	4,292,696	133,137	3,764,517	(154,323)
Other Financing Sources (Uses) - Refunding of Long-term Debt	0	(250,000)	(250,000)	(250,000)
Other Financing Sources (Uses) - Transfers In	2,000,699	692,460	867,219	706,526
Other Financing Sources (Uses) - Transfers Out	(3,981,763)	(3,734,763)	(3,736,763)	(6,602,443)
Other Financing Sources (Uses) - Net Transfers In (Out)	(1,981,064)	(3,292,303)	(3,119,544)	(6,145,917)
Fund Balance, December 31	$12,753,770	$6,729,933	$13,398,743	$7,098,503

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated by dept	2026 Adopted Budget
100	000	411.100	Property Tax Current	2,517,049	2,591,089	3,149,239	3,149,239
100	000	411.200	Property Tax Delinquent	137,413	140,000	140,000	135,000
100	000	411.300	Contra Tax Credit	0	0	0	0
100	000	411.310	Contra Washington TIF 1	508	10,000	2,850	10,000
100	000	411.311	Contra Washington TIF 2	(6,383)	(5,000)	(5,780)	(5,000)
100	000	411.312	Contra Washington TIF 3	0	0	0	0
100	000	411.320	Contra Phoenix 2	(246,721)	(225,000)	0	(240,000)
100	000	412.100	Financial Institution Tax	1,757	100	55	100
100	000	412.200	Private Railcar Tax	24,429	25,000	25,000	25,000
100	000	415.100	Surtax	68,825	50,000	53,000	50,000
100	000	416.100	Collectors Commission/Penalty	304,886	300,000	310,950	300,000
100	000	417.100	County Sales Tax	8,642,859	8,178,870	8,700,000	8,342,447
100	000	417.125	Other Taxes Revenue	437,931	200,000	244,911	0
100	000	420.150	Conservation Commission	2,803	2,500	2,352	2,500
100	000	420.160	Forest Cropland	3,045	3,000	3,000	3,000
			Total Taxes	11,888,401	11,270,559	12,625,577	11,772,286
100	000	431.100	Liquor Licenses	107,767	104,000	105,000	104,000
100	000	432.100	Auctioneer Licenses	896	650	600	600
100	000	433.100	M & M Business Licenses	4,586	5,500	4,069	4,000
			Total Licenses	113,249	110,150	109,669	108,600

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated by Dept	2026 Adopted Budget
100	000	440.200	LATCF Grant Rev	0	0	0	0
100	000	441.002	FEMA	58,693	30,000	34,338	30,000
100	000	441.100	MERC Funding LEPC	0	0	0	0
100	000	441.205	Voter Equipment Maint/Secur Rev	0	0	0	0
100	000	441.210	FEMA Flood Damage Reimbursement	0	0	0	0
100	000	441.212	PA VOCA Revenue	78,430	90,000	84,217	75,000
100	000	443.101	Juvenile Diversion Grant	60,163	40,000	40,000	43,300
100	000	443.104	Families for Permenance Grant Rev	6,725	2,500	16,000	16,000
100	000	443.154	Pros. Attny. Violence Grant	0	0	0	0
100	000	443.501	MERC Funding LEPC	6,579	0	11,013	0
100	000	444.050	Jury Fee Reimbursement	4,902	2,000	3,000	3,000
100	000	445.101	Juvenile Office Gas/Osage Reimb.	114,838	95,000	119,000	111,800
100	000	445.102	Juvenile Det. DYS & Other Reimb.	20,541	14,000	14,000	15,750
100	000	446.100	Public Defender Office Reimb.	9,186	0	0	0
			Total Grant Revenue	360,057	273,500	321,568	294,850
100	000	450.100	Trustees Fees	213	200	0	0
100	000	450.590	Muni Court Bond Forfeitures	30,525	17,000	30,000	25,000
100	000	451.100	County Clerk Fees	4,834	3,000	3,200	3,000
100	000	454.100	Collector's 1% Commission	1,590,363	1,100,000	1,442,632	1,250,000
100	000	454.101	Collector's Fees/Abstracts	98,707	90,000	106,000	100,000
100	000	455.075	Crime Victim 5% Comp. Rev.	122	100	300	100
100	000	458.200	Circuit Clerk Fees	0	0	0	0
100	000	459.200	Judicial Fees	50,000	40,000	43,000	40,000
100	000	461.200	Prosecuting Attorney Fees	58,744	55,000	60,000	55,000
100	000	461.201	Pros. Attny. Tax Collection Fees	73	100	75	75
100	000	462.200	Child Support IV-D Reimb.	254,757	254,000	254,000	279,000
100	000	462.700	Public Administrator Fees	47,496	35,000	42,000	35,000
100	000	463.315	Sheriff Civil Fees Revenue	29,552	10,000	10,000	10,000
100	000	467.400	Recorder of Deeds Fees	434,068	120,000	435,647	430,000
100	000	467.450	Recorder of Deeds Computer	127,703	41,000	124,000	120,000
100	000	468.400	Building Department Fees	558,738	450,000	481,000	465,000
100	000	469.500	Special Elections	184,576	60,000	129,855	100,000
100	000	469.600	Election Salary Reimbursement	52,075	6,000	18,400	30,000
100	000	470.500	Planning & Zoning Fees	34,323	35,000	35,335	38,000
100	000	470.600	P & Z Recording Fees	5,802	4,500	5,845	6,000
100	000	471.500	EMA Misc. Charges For Services	388	400	0	0
100	000	473.500	Cities Payments For Tax Services	24,251	24,000	24,000	24,000
			Total Fees/Services Revenue	3,587,309	2,345,300	3,245,289	3,010,175

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated by Dept	2026 Adopted Budget
100	000	491.100	Interest-Taxes	42,437	30,000	33,545	30,000
100	000	491.150	Interest - Sales Tax	0	0	0	0
100	000	492.100	Interest-Investments	447,719	300,000	381,000	335,000
100	000	493.050	Insurance Reimbursement	103,840	0	285	0
100	000	493.060	Miscellaneous Claims Revenue	0	0	0	0
100	000	494.050	Flood Control Lease Revenue	1,100	1,000	900	900
100	000	494.100	Cable Franchise	130,898	190,000	115,550	100,000
100	000	494.150	Verizon Tower Lease Revenue	30,368	21,325	15,900	15,000
100	000	494.275	Veterans Hall of Honor	0	0	0	0
100	000	494.285	Potters Field Revenue	750	500	0	0
100	000	494.400	Union Dues Admin Fees	227	0	189	0
100	000	496.100	Sale of Asset	4,025	1,000	2,600	1,000
100	000	496.180	Utility Waste Application	51,910	50,000	50,000	50,000
100	000	497.100	Miscellaneous Revenue	105,242	25,000	60,000	25,000
			Total Miscellaneous Revenue	918,515	618,825	659,969	556,900
100	000	498.200	Transfer From Road & Bridge	485,539	499,861	499,861	516,419
100	000	498.621	Transfer From Prop P Law Enf.	31,741	35,057	35,057	35,792
			Compensation Fund
100	000	498.630	Transfer From Tax Maintenance Fund	0	5,000	179,759	0
100	000	498.665	Transfer From Health Department	33,356	35,542	35,542	36,315
100	000	498.680	Transfer From PA Admin. Cost Fund	8,000	8,000	8,000	8,000
100	000	498.685	Transfer From Municipal Court	50,000	100,000	100,000	0
100	000	498.800	Transfer From Brush Creek	9,000	9,000	9,000	0
100	000	498.495	Transfer from ARPA Fund	1,383,063	0	0	0
100	000	498.175	Transfer from Opioid Fund	0		0	110,000
			Total Transfers	2,000,699	692,460	867,219	706,526
100	000	429.100	Collector's Commission Adjust.	(25,762)	(30,000)	(24,000)	(23,000)
100	000	429.101	Assessor's WH Adjustment	(14,940)	(20,000)	(15,000)	(18,000)
			Total Adjustments To Revenue	(40,701)	(50,000)	(39,000)	(41,000)
			Total General Fund Revenue	18,827,529	15,260,794	17,790,291	16,408,337

General Fund Expenditures - County Commission

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated by Dept	2026 Adopted Budget
100	105	611.100	Regular Wages	269,876	323,188	305,032	332,901
100	105	613.100	FICA	19,642	24,682	23,335	25,467
100	105	614.100	Retirement-LAGERS	38,632	51,064	50,940	58,591
100	105	617.100	Life Insurance	242	315	231	317
100	105	617.200	Health Insurance	42,936	60,834	46,175	45,008
100	105	617.300	Dental Insurance	1,544	2,000	1,639	1,829
100	105	617.400	Vision Insurance	411	550	436	487
			Total Personnel Services	373,282	462,633	427,788	464,600
100	105	624.100	Postage & Freight	0	0	0	50
100	105	626.100	Maintenance & Repairs	2,243	5,525	4,922	8,000
100	105	632.200	Contractual Services	0	12,600	12,600	16,452
			Total Services	2,243	18,125	17,522	24,502
100	105	651.100	Office Supplies	799	1,500	1,500	1,500
100	105	651.104	Uncapitalized Equipment	404	678	646	1,000
100	105	655.100	Business Expense	14,423	10,297	6,000	12,000
100	105	657.100	Fuel	3,145	5,000	5,000	5,200
100	105	652.100	Mileage	0	-	0	2,500
			Total Supplies & Other	18,771	17,475	13,146	22,200
100	105	686.100	Other Equipment	6,701	0	0	0
			Total Capital Outlay	6,701	0	0	0
			TOTAL EXPENDITURES	400,997	498,233	458,456	511,302

General Fund Expenditure - County Clerk

Fund	Dept	Account Number	Descriptions	2024 Actual	2025 Adopted Budget	2025 Estimated by Dept	2026 Adopted Budget
100	110	611.100	Regular Wages	233,141	239,004	240,467	457,885
100	110	611.200	Overtime Wages	0	500	0	30,000
100	110	612.100	Part-Time Wages	0	0	0	25,000
100	110	613.100	FICA	17,160	18,322	18,396	39,236
100	110	614.100	Retirement-LAGERS	36,922	39,675	40,158	80,588
100	110	617.100	Life Insurance	317	336	320	769
100	110	617.200	Health Insurance	42,130	52,580	50,076	105,911
100	110	617.300	Dental Insurance	1,830	1,922	1,830	3,170
100	110	617.400	Vision Insurance	487	527	502	1,255
			Total Personnel Services	331,986	352,866	351,748	743,813
100	110	624.100	Postage & Freight	920	2,900	3,700	3,500
100	110	625.100	Rent & Leases	5,614	5,614	5,614	5,614
100	110	626.100	Maintenance & Repairs	3,578	5,250	6,200	5,250
100	110	628.100	Bonds	0	0	0	0
100	110	631.100	Advertising	672	2,000	2,000	2,000
100	110	632.200	Contractual Services	0	0	0	0
100	110	634.100	Training	0	2,000	2,500	1,500
			Total Services	10,784	17,764	20,014	17,864
100	110	651.100	Office Supplies	2,553	4,000	4,000	4,000
100	110	651.104	Uncapitalized Equipment	0	2,000	2,000	2,000
100	110	652.100	Mileage	0	500	500	250
100	110	655.100	Business Expense	0	1,000	1,000	1,000
100	110	656.100	Printing & Binding	0	0	0	0
			Total Supplies & Other	2,553	7,500	7,500	7,250
100	110		Office Equipment	0	0	0	0
			Total Capital Outlay	0	0	0	0
			TOTAL EXPENDITURES	345,323	378,130	379,262	768,927

General Fund - Treasurer

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	115	611.100	Regular Wages	89,143	91,973	91,973	138,981
100	115	612.100	Part-time Wages	25,719	27,797	27,797	0
100	115	613.100	FICA	8,527	8,810	8,810	10,632
100	115	614.100	Retirement-LAGERS	16,744	13,973	13,973	23,071
100	115	617.100	Life Insurance	79	80	80	144
100	115	617.200	Health Insurance	12,189	14,741	14,741	24,911
100	115	617.300	Dental Insurance	457	485	485	915
100	115	617.400	Vision Insurance	122	134	134	243
			Total Personnel Services	152,981	157,994	157,994	198,897
100	115	624.100	Postage & Freight	0	140	0	140
100	115	626.100	Maintenance & Repairs	777	1,000	1,000	1,000
100	115	628.100	Bonds	0	5,000	6,000	0
100	115	632.200	Contractual Services	0	0	0	0
100	115	634.100	Training	734	1,100	886	1,100
			Total Services	1,512	7,240	7,886	2,240
100	115	651.100	Office Supplies	449	600	400	600
100	115	651.104	Uncapitalized Equipment	0	2,500	0	1,500
100	115	652.100	Mileage	304	1,000	500	1,000
100	115	656.100	Printing & Binding	0	300	0	300
			Total Supplies & Other	753	4,400	900	3,400
			TOTAL EXPENDITURES	155,245	169,634	166,780	204,537

General Fund Auditor

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	120	611.100	Regular Wages	136,895	145,505	158,758	165,652
100	120	613.100	FICA	10,131	11,131	12,145	12,672
100	120	614.100	Retirement-LAGERS	17,766	24,153	26,513	29,155
100	120	617.100	Life Insurance	139	175	175	184
100	120	617.200	Health Insurance	18,486	22,717	29,920	31,790
100	120	617.300	Dental Insurance	801	962	1,010	962
100	120	617.400	Vision Insurance	213	267	268	267
			Total Personnel Services	184,431	204,910	228,789	240,682
100	120	624.100	Postage & Freight	0	50	0	25
100	120	626.100	Maintenance & Repairs	209	240	180	240
100	120	628.100	Bonds	100	100	100	100
100	120	632.200	Contractual Services	9,777	17,485	16,650	18,656
100	120	634.100	Training	1,074	1,640	756	1,500
			Total Services	11,160	19,515	17,686	20,521
100	120	651.100	Office Supplies	1,137	1,400	1,400	1,245
100	120	651.104	Uncapitalized Equipment	999	300	171	0
100	120	652.100	Mileage	599	600	450	864
100	120	654.100	Memberships	840	1,000	1,000	1,000
100	120	656.100	Printing & Binding	850	800	500	600
			Total Supplies & Other	4,425	4,100	3,521	3,709
			TOTAL EXPENDITURES	200,016	228,525	249,996	264,912

General Fund - Transfer to Assessor Real Estate

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	125	690.300	Transfer to Assessment Fund	0	0	2,000	0
			TOTAL EXPENDITURES	0	0	2,000	0

General Fund - Collector

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	135	611.100	Regular Wages	253,772	353,237	260,240	363,702
100	135	611.200	Overtime	0	0	0	0
100	135	612.100	Part-time Wages	5,896	22,931	7,000	32,931
100	135	613.100	FICA	19,265	29,542	20,444	30,342
100	135	614.100	Retirement-LAGERS	40,190	58,637	43,200	64,012
100	135	617.100	Life Insurance	348	504	394	504
100	135	617.200	Health Insurance	35,009	52,000	52,000	54,600
100	135	617.300	Dental Insurance	2,173	3,208	2,382	3,368
100	135	617.400	Vision Insurance	578	847	568	889
			Total Personnel Services	357,232	520,906	386,228	550,348
100	135	624.100	Postage & Freight	100,000	120,000	120,000	120,000
100	135	625.100	Rent & Leases	976	1,703	1,703	5,453
100	135	626.100	Maintenance & Repairs	2,560	3,150	3,000	6,900
100	135	628.100	Bonds	3,745	10,000	3,700	10,000
100	135	629.100	Other Professional Services	45,188	46,900	42,000	46,900
100	135	631.100	Advertising	8,653	10,500	10,500	10,500
100	135	632.200	Contractual Services	11,523	36,577	10,000	36,577
100	135	634.100	Training	600	600	600	600
			Total Services	173,245	229,430	191,503	236,930
100	135	651.100	Office Supplies	1,065	5,000	2,000	5,000
100	135	651.104	Uncapitalized Equipment	0	7,500	4,400	0
100	135	652.100	Mileage	137	380	145	380
100	135	653.100	Books & Publications	0	250	0	250
100	135	655.100	Business Expense	323	3,200	400	3,200
100	135	656.100	Printing & Binding	29,307	40,000	32,000	40,000
			Total Supplies & Other	30,831	56,330	38,945	48,830
			TOTAL EXPENDITURES	561,308	806,666	616,676	836,108

General Fund - County Counselor

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	140	632.200	Contractual Services	264,429	200,000	175,000	200,000
			Total Services	264,429	200,000	175,000	200,000
			TOTAL EXPENDITURES	264,429	200,000	175,000	200,000

General Fund - Memberships

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	141	654.100	Memberships	28,327	29,000	25,474	26,370
			TOTAL EXPENDITURES	28,327	29,000	25,474	26,370

General Fund - Fund Balance Appropriations

Title	Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
	100	142	632.200	Contractual Services	0	5,926,792	0	7,098,053
				TOTAL EXPENDITURES	0	5,926,792	0	7,098,053

General Fund - County Insurance

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	144	615.100	Unemployment	5,737	15,000	9,500	15,000
100	144	616.100	Workman's Compensation	45,973	100,000	39,966	100,000
100	144	617.201	Health Insurance Contingency	114,770	185,000	185,000	185,000
100	144	627.100	Insurance	307,217	402,799	505,098	416,118
			TOTAL EXPENDITURES	473,697	702,799	739,564	716,118

General Fund - Circuit Court

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	250	621.100	Legal Fees	0	0	0	0
100	250	623.100	Telephone	0	0	0	0
100	250	624.100	Postage & Freight	4,972	7,500	7,500	8,000
100	250	626.100	Maintenance & Repairs	9,259	13,500	13,500	17,800
100	250	632.200	Contractual Services	44,937	57,576	57,576	246,000
100	250	634.100	Training	0	500	242	500
			Total Services	59,169	79,076	78,818	272,300
100	250	651.100	Office Supplies	1,597	2,429	2,429	3,000
100	250	651.104	Uncapitalized Equipment	1,669	2,572	2,572	2,500
100	250	652.100	Mileage	0	500	0	500
100	250	653.100	Books & Publications	6,905	7,300	3,000	6,000
100	250	654.100	Memberships	2,050	2,050	2,050	2,050
100	250	655.100	Business Expense	2,958	5,000	5,000	15,000
100	250	656.100	Printing & Binding	1,194	4,374	4,374	3,500
			Total Supplies & Other	16,373	24,224	19,425	32,550
100	250	687.100	Office Equipment	0	0	0	0
			Total Capital Outlay	0	0	0	0
			TOTAL EXPENDITURES	75,542	103,300	98,243	304,850

General Fund - Drug Court

AMENITIES	ECONOMY	STANDARD	DELUXE
24-hour front desk
Free WiFi
Parking
Breakfast
Pool
Gym

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	253	623.100	Telephone	0	0	0	0
100	253	624.100	Postage & Freight	0	150	150	150
100	253	626.100	Maintenance & Repairs	0	150	0	150
100	253	632.200	Contractual Services	44,000	44,000	44,000	54,000
100	253	634.100	Training	1,373	1,800	1,529	1,800
			Total Services	45,373	46,100	45,679	56,100
100	253	651.100	Office Supplies	350	350	350	500
100	253	651.104	Uncapitalized Equipment	0	900	0	900
100	253	652.100	Mileage	548	600	292	500
100	253	653.100	Books & Publications	0	0	0	0
100	253	656.100	Printing & Binding	155	250	250	350
			Total Supplies & Other	1,053	2,100	892	2,250
			TOTAL EXPENDITURES	46,426	48,200	46,571	58,350

General Fund - Circuit Clerk

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	270	624.100	Postage & Freight	14,031	22,500	22,500	20,000
100	270	626.100	Maintenance & Repairs	8,763	10,710	9,800	10,785
100	270	629.100	Other Professional Services	0	200	150	200
100	270	634.100	Training	0	900	0	1,000
			Total Services	22,794	34,310	32,450	31,985
100	270	651.100	Office Supplies	16,320	21,250	20,000	22,500
100	270	651.104	Uncapitalized Equipment	13,310	11,675	9,521	15,170
100	270	652.100	Mileage	14	150	100	250
100	270	653.100	Books & Publications	0	1,000	0	0
100	270	654.100	Memberships	0	500	0	500
			Total Supplies & Other	29,644	34,575	29,621	38,420
100	270	687.100	Other Equipment	0	0	0	0
			Total Capital Outlay	0	0	0	0
			TOTAL EXPENDITURES	52,438	68,885	62,071	70,405

General Fund - Court Reporters

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	275	624.100	Postage & Freight	0	100	0	100
100	275	626.100	Maintenance & Repairs	1,654	2,500	2,500	2,500
100	275	634.100	Training	0	500	500	500
			Total Services	1,654	3,100	3,000	3,100
100	275	651.100	Office Supplies	101	800	600	800
100	275	651.104	Uncapitalized Equipment	0	1,200	800	1,200
100	275	654.100	Memberships	660	660	460	660
			Total Supplies & Other	761	2,660	1,860	2,660
			Total Capital Outlay	2,415	5,760	4,860	5,760
			TOTAL EXPENDITURES	2,415	5,760	4,860	5,760

General Fund - Prosecuting Attorney

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	280	611.100	Regular Wages	1,544,214	1,664,028	1,449,120	1,818,047
100	280	611.200	Overtime	14,538	0	0	0
100	280	613.100	FICA	114,261	127,298	110,858	139,081
100	280	614.100	Retirement-LAGERS	235,657	276,229	242,003	319,976
100	280	617.100	Life Insurance	1,760	2,058	1,973	2,058
100	280	617.200	Health Insurance	208,569	287,493	240,000	274,934
100	280	617.300	Dental Insurance	10,216	11,893	11,396	11,893
100	280	617.400	Vision Insurance	2,718	3,163	3,029	3,163
			Total Personnel Services	2,131,933	2,372,162	2,058,379	2,569,152
100	280	624.100	Postage & Freight	3,000	3,000	3,000	3,600
100	280	625.200	Vehicle Leases	2,024	12,000	12,000	12,000
100	280	626.100	Maintenance & Repairs	3,686	11,620	11,100	4,763
100	280	628.110	Bonds	152	227	226	317
100	280	629.100	Other Professional Services	4,797	9,000	9,000	7,000
100	280	632.200	Contractual Services	94,598	101,665	97,000	96,942
100	280	634.100	Training	7,616	17,230	13,085	26,700
			Total Services	115,873	154,742	145,411	151,322
100	280	651.100	Office Supplies	2,818	6,115	4,400	7,200
100	280	651.104	Uncapitalized Equipment	0	1,585	1585	0
100	280	652.100	Mileage	4,997	9,000	8,700	6,700
100	280	653.100	Books & Publications	2,853	3,450	3,350	3,250
100	280	654.100	Memberships	3,840	4,170	3,970	4,560
100	280	655.100	Business Expense	428	7,826	7,826	2,526
100	280	657.100	Fuel	10,442	13,500	9,700	14,000
			Total Supplies & Other	25,377	45,646	39,531	38,236
100	280	685.100	Vehicles	0	28,000	28,000	0
			Total Capital Outlay	0	28,000	28,000	0
			TOTAL EXPENDITURES	2,273,183	2,600,550	2,271,321	2,758,710

General Fund - Child Support

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	282	611.100	Regular Wages	100,035	107,250	107,250	111,521
100	282	613.100	FICA	7,010	8,205	8,205	8,531
100	282	614.100	Retirement-LAGERS	15,844	17,804	17,803	19,628
100	282	615.100	Unemployment	0	0	0	0
100	282	617.100	Life Insurance	158	166	166	166
100	282	617.200	Health Insurance	25,201	26,518	26,518	26,976
100	282	617.300	Dental Insurance	915	961	961	961
100	282	617.400	Vision Insurance	243	256	256	256
			Total Personnel Services	149,406	161,160	161,159	168,039
100	282	623.100	Telephone	1,676	2,500	2,500	2,200
100	282	624.100	Postage & Freight	950	2,500	2,000	2,000
100	282	625.100	Rent & Leases	1,600	2,000	1,650	1,700
100	282	626.100	Maintenance & Repairs	0	1,000	0	1,000
100	282	629.100	Other Professional Services	0	300	0	300
100	282	632.200	Contractual Services	96,975	104,610	104,610	104,610
100	282	634.100	Training	2,294	4,500	1,575	2,900
			Total Services	103,496	117,410	112,335	114,710
100	282	651.100	Office Supplies	2,170	3,400	2,000	3,260
100	282	651.104	Uncapitalized Equipment	0	2,000	2,000	2,000
100	282	652.100	Mileage	1,086	1,500	1,050	1,502
100	282	653.100	Books & Publications	0	500	314	500
100	282	655.100	Business Expense	0	100	60	100
100	282	656.100	Printing & Binding	0	0	0	0
			Total Supplies & Other	3,256	7,500	5,424	7,362
			TOTAL EXPENDITURES	256,159	286,070	278,918	290,111

General Fund - Juvenile Office

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	285	611.100	Regular Wages	38,816	34,398	8,201	47,555
100	285	613.100	FICA	2,742	3,205	627	3,638
100	285	614.100	Retirement-LAGERS	2,973	6,955	1,361	8,370
100	285	617.100	Life Insurance	66	76	0	76
100	285	617.200	Health Insurance	10,192	16,378	0	16,378
100	285	617.300	Dental Insurance	381	462	0	462
100	285	617.400	Vision Insurance	101	128	0	128
			Total Personnel Services	55,271	61,602	10,189	76,607
100	285	621.100	Legal Fees	437,527	535,000	535,000	600,000
100	285	623.100	Telephone	0	0	0	0
100	285	624.100	Postage & Freight	890	1,000	984	1,000
100	285	626.100	Maintenance & Repairs	1,589	6,500	5,000	25,000
100	285	629.100	Other Professional Services	13,125	18,000	18,000	18,000
100	285	629.150	Detention Per Diem	25,025	67,980	67,980	70,000
100	285	634.100	Training	1,503	4,000	4,000	6,000
			Total Services	479,658	632,480	630,964	720,000
100	285	651.100	Office Supplies	4,181	5,000	4,000	5,000
100	285	651.104	Uncapitalized Equipment	4,678	5,000	3,000	4,000
100	285	652.100	Mileage	120	1,000	500	500
100	285	653.100	Books & Publications	421	800	0	500
100	285	654.100	Memberships	450	750	750	750
100	285	655.100	Business Expense	2,263	7,500	1,860	3,000
100	285	657.100	Fuel	3,422	5,000	3,500	3,500
			Total Supplies & Other	15,534	25,050	13,610	17,250
100	285	685.100	Vehicles	0	0	0	0
100	285	687.100	Other Equipment	0	0	0	0
			Total Capital Outlay	0	0	0	0
100	285	690.610	Transfer to Family Court	0	0	0	0
			TOTAL EXPENDITURES	550,464	719,132	654,763	813,857

General Fund - Public Adminstrator

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	286	611.100	Regular Wages	143,050	187,289	177,000	192,995
100	286	612.100	Part-time Wages	0	0	0	0
100	286	613.100	FICA	10,632	13,454	13,250	14,764
100	286	614.100	Retirement-LAGERS	22,651	27,786	19,325	33,967
100	286	617.100	Life Insurance	172	238	210	260
100	286	617.200	Health Insurance	16,804	23,153	16,445	18,032
100	286	617.300	Dental Insurance	991	1,455	1,163	1,455
100	286	617.400	Vision Insurance	264	405	278	405
			Total Personnel Services	194,564	253,780	227,671	261,878
100	286	621.100	Legal Fees	4,461	10,000	5,000	8,000
100	286	624.100	Postage & Freight	836	1,500	1,500	1,600
100	286	625.100	Rent & Leases	194	300	200	300
100	286	626.100	Maintenance & Repairs	1,562	2,300	600	1,800
100	286	628.100	Bonds	50	3,000	3,000	0
100	286	631.100	Advertising	336	800	800	1,096
100	286	632.200	Contractual Services	950	1,850	950	5,832
100	286	634.100	Training	2,696	4,000	2,500	5,265
			Total Services	11,084	23,750	14,550	23,893
100	286	651.100	Office Supplies	3,278	3,500	3,500	3,650
100	286	651.104	Uncapitalized Equipment	447	2,500	1,337	1,000
100	286	652.100	Mileage	2,827	3,000	2,250	3,750
100	286	653.100	Books and Publications	150	600	200	600
100	286	661.100	Miscellaneous Other	829	1,500	200	1,500
			Total Supplies & Other	7,532	11,100	7,487	10,500
			TOTAL EXPENDITURES	213,180	288,630	249,708	296,271

General Fund - Juvenile Diversion Grants

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	296	611.100	Regular Wages	41,535	35,020	32,952	0
100	296	613.100	FICA	3,050	3,163	527	0
100	296	614.100	Retirement-LAGERS	5,132	6,863	890	0
100	296	617.100	Life Insurance	79	76	7	0
100	296	617.200	Health Insurance	8,402	3,222	685	0
100	296	617.300	Dental Insurance	457	462	38	0
100	296	617.400	Vision Insurance	122	128	10	0
			Total Personnel Services	58,777	48,934	35,109	0
100	296	623.100	Telephone	0	0	0	0
100	296	632.200	Contractual Services	14,000	16,323	16,323	32,760
			Total Services	14,000	16,323	16,323	32,760
100	296	651.100	Office Supplies	0	0	0	0
100	296	651.104	Uncapitalized Equipment	0	0	0	0
100	296	652.100	Mileage	0	0	0	0
100	296	655.100	Business Expense	0	0	0	0
100	296	661.100	Misc. Other	4,020	9,000	9,000	12,000
			Total Supplies & Other	4,020	9,000	9,000	12,000
			TOTAL EXPENDITURES	76,797	74,257	60,432	44,760

General Fund - Transfers to LESTF

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	385	690.620	Transfers to LESTF	3,276,763	3,729,763	3,729,763	3,747,443
				3,276,763	3,729,763	3,729,763	3,747,443

General Fund - Indigent Care

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	410	632.200	Contractual Services	750	2,000	0	2,000
			Total Services
			TOTAL EXPENDITURES	750	2,000	0	2,000

General Fund - Recorder of Deeds

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	445	611.100	Regular Wages	292,788	317,561	317,561	321,052
100	445	612.100	Part-time Wages	0	0	0	0
100	445	613.100	FICA	21,365	24,293	24,293	24,560
100	445	614.100	Retirement-LAGERS	46,037	52,715	52,715	56,505
100	445	617.100	Life Insurance	453	432	495	432
100	445	617.200	Health Insurance	40,602	49,267	42,755	49,267
100	445	617.300	Dental Insurance	2,668	2,888	2,858	2,888
100	445	617.400	Vision Insurance	710	799	761	799
			Total Personnel Services	404,624	447,955	441,438	455,504
100	445	624.100	Postage & Freight	701	1,000	1,000	1,000
100	445	625.100	Rent & Leases	1,511	1,800	1,800	1,800
100	445	626.100	Maintenance & Repairs	0	0	0	0
100	445	632.200	Contractual Services	96,615	117,401	110,000	118,501
			(Computer System Exp.)
100	445	634.100	Training	130	2,500	1,000	2,000
			Total Services	98,956	122,701	113,800	123,301
100	445	651.100	Office Supplies	1,715	3,000	2,000	2,500
100	445	651.104	Uncapitalized Equipment	0	0	0	0
100	445	652.100	Mileage	92	1,000	500	1,000
100	445	653.100	Books & Publications	0	0	0	0
100	445	654.100	Memberships	145	300	300	300
100	445	655.100	Business Expense	0	0	0	0
100	445	661.100	Misc. Other (Microfilm)	0	150	0	150
			Total Supplies & Other	1,952	4,450	2,800	3,950
100	445	686.100	Other Equipment	0	0	0	0
			Total Capital Outlay	0	0	0	0
			TOTAL EXPENDITURES	505,532	575,106	558,038	582,755

General Fund - Building Department

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	450	611.100	Regular Wages	398,749	443,596	443,596	439,447
100	450	612.100	Part-Time	13,593	14,101	14,101	25,069
100	450	613.100	FICA	30,216	35,014	35,014	35,535
100	450	614.100	Retirement-LAGERS	59,299	71,977	71,977	77,782
100	450	617.100	Life Insurance	587	683	569	717
100	450	617.200	Health Insurance	87,703	95,000	76,500	78,935
100	450	617.300	Dental Insurance	3,393	6,400	3,297	6,400
100	450	617.400	Vision Insurance	902	950	950	950
			Total Personnel Services	594,443	667,721	646,004	664,836
100	450	624.100	Postage & Freight	719	900	900	900
100	450	626.100	Maintenance & Repairs	3,111	6,000	3,000	6,000
100	450	632.200	Contractual Services	5,459	10,000	10,000	44,177
100	450	634.100	Training	2,373	3,500	1,500	3,500
			Total Services	11,661	20,400	15,400	54,577
100	450	651.100	Office Supplies	1,496	1,500	1,500	1,700
100	450	651.104	Uncapitalized Equipment	0	600	400	5,100
100	450	653.100	Books & Publications	237	1000	80	1,000
100	450	654.100	Memberships	666	750	310	775
100	450	655.100	Business Expense	0	100	0	100
100	450	656.100	Printing & Binding	711	1,500	1,300	1,500
100	450	657.100	Fuel	11,387	13,000	11,000	13,000
100	450	661.100	Miscellaneous Other	650	1,750	1,400	1,750
100	450	661.110	Permit Refunds	0	0	0	0
			Total Supplies & Other	15,147	20,200	15,990	24,925
100	450	685.100	Vehicles	32,495	0	0	50,000
			Total Capital Outlay	32,495	0	0	50,000
			TOTAL EXPENDITURES	653,746	708,321	677,394	794,338

General Fund - Purchasing Department

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	500	611.100	Regular Wages	93,910	98,029	98,029	109,800
100	500	611.200	Overtime	0	0	0	0
100	500	613.100	FICA	6,503	7,499	7,499	8,400
100	500	614.100	Retirement-LAGERS	14,873	16,273	16,273	19,325
100	500	617.100	Life Insurance	158	180	180	180
100	500	617.200	Health Insurance	23,169	27,252	15,100	15,895
100	500	617.300	Dental Insurance	915	1,041	924	1,041
100	500	617.400	Vision Insurance	243	276	263	276
			Total Personnel Services	139,772	150,550	138,268	154,917
100	500	623.100	Telephone	131,957	130,000	150,000	141,300
100	500	624.100	Postage & Freight	19	0	0	100
100	500	626.100	Maintenance and Repairs	0	0		0
100	500	630.100	Utilities	231,146	313,000	260,000	269,000
100	500	631.100	Advertising	1,676	2,100	2,100	3,000
100	500	632.200	Contractual Services	10,507	11,500	11,500	14,500
100	500	634.100	Training	1,316	1,311	1,311	650
			Total Services	376,621	457,911	424,911	428,550
100	500	651.100	Office Supplies	1,086	1,388	1,388	1,200
100	500	651.104	Uncapitalized Equipment	150	0	0	1,500
100	500	652.100	Mileage	167	600	600	400
100	500	653.100	Books & Publications	125	0	0	0
100	500	654.100	Memberships	450	400	400	420
100	500	655.100	Business Expense	847	1,101	1,101	1,500
			Total Supplies & Other	2,825	3,489	3,489	5,020
			TOTAL EXPENDITURES	519,217	611,950	566,668	588,487

General Fund - Human Resources

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	510	611.100	Regular Wages	128,136	181,562	147,000	233,488
100	510	611.200	Overtime Wages	0	133	256	0
100	510	612.100	Part Time Wages	0	14867	6,764	0
100	510	613.100	FICA	9,043	15,037	11,783	17,862
100	510	614.100	Retirement-LAGERS	15,213	32,629	12,953	41,094
100	510	617.100	Life Insurance	145	250	151	250
100	510	617.200	Health Insurance	27,053	42,835	28,631	51,887
100	510	617.300	Dental Insurance	839	1,441	915	1,441
100	510	617.400	Vision Insurance	223	384	244	384
			Total Personnel Services	180,652	289,138	208,696	346,406
100	510	624.100	Postage & Freight	192	292	250	300
100	510	626.100	Maintenance & Repairs	743	1,500	1,125	1,500
100	510	632.200	Contractual Services	90,331	85,000	85,000	119,689
100	510	634.100	Training	0	600	600	1,900
			Total Services	91,265	87,392	86,975	123,389
100	510	651.100	Office Supplies	1,317	2,700	1,700	3,000
100	510	651.104	Uncapitalized Equipment	140	400	220	1,600
100	510	652.100	Mileage	109	250	0	300
100	510	653.100	Books & Publications	0	200	200	200
100	510	656.100	Printing & Binding	114	150	50	150
			Total Supplies & Other	1,680	3,700	2,170	5,250
100	510	687.100	Office Equipment	0	0	0	0
			Total Capital Outlay	0	0	0	0
			TOTAL EXPENDITURES	273,597	380,230	297,841	475,045

General Fund - Voter Resistration & Elections

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget-1
100	550	611.1	Regular Wages	196875.81	190000	180154	0
100	550	611.2	Overtime Wages	1367.98	1000	0	0
100	550	612.1	Part-Time Wages	7718.85	16000	2000	0
100	550	613.1	FICA	14633.08	15835.5	13934.781	0
100	550	614.1	Retirement-LAGERS	29377.58	31706	29905.564	0
100	550	617.1	Life Insurance	376.2	432.6	360	0
100	550	617.2	Health Insurance	66196.02	80004.75	57449	0
100	550	617.3	Dental Insurance	2172.84	2401.35	2077.5	0
100	550	617.4	Vision Insurance	577.98	727.65	552.68	0
			Total Personnel Services	319296.34	338107.85	286433.525	0
100	550	624.1	Postage & Freight	52734.63	18000	9500	64000
100	550	625.1	Rent & Leases	21713.95	15000	7000	32000
100	550	626.1	Maintenance & Repairs	44580	55730	27705	59330
100	550	631.1	Advertising	7621.83	5000	5000	18000
100	550	632.2	Contractual Services	352546.06	217324.24	178000	630000
100	550	634.1	Training	2206	17000	2400	17000
			Total Services	481402.47	328054.24	229605	820330
100	550	651.1	Office Supplies	26598.4	21000	7000	35000
100	550	651.104	Uncapitalized Equipment	5304.48	13465	12000	15000
100	550	652.1	Mileage	6548.27	8000	3000	10500
100	550	655.1	Business Expense	6638.39	25000	10000	25250
			Total Supplies & Other	45089.54	67465	32000	85750
100	550	686.1	Other Equipment	0	23810.76	23810	0
			Total Capital Outlay	0	23810.76	23810	0
			TOTAL EXPENDITURES	845788.35	757437.85	571848.525	906080

General Fund - University of Missouri Extension Center

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	560	625.100	Rent & Leases	14,400	0	0	0
100	560	632.200	Contractual Services	135,600	150,000	150,000	167,672
			Total Services	150,000	150,000	150,000	167,672
			TOTAL EXPENDITURES	150,000	150,000	150,000	167,672

General Fund - Planning and Zoning

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	565	611.100	Regular Wages	277,840	291,386	291,199	360,400
100	565	611.200	Overtime	0	0	0	0
100	565	612.100	Part-time Wages	0	10,260	10260	3,240
100	565	613.100	FICA	19,592	23,076	23,076	27,818
100	565	614.100	Retirement-LAGERS	44,005	50,073	50,073	63,430
100	565	617.100	Life Insurance	475	573	573	602
100	565	617.200	Health Insurance	71,117	87,749	60,445	60,903
100	565	617.300	Dental Insurance	2,745	3,032	3,032	3,184
100	565	617.400	Vision Insurance	730	772	772	811
			Total Personnel Services	416,504	466,921	439,430	520,388
100	565	623.100	Telephone	0
100	565	624.100	Postage & Freight	778	1,000	600	600
100	565	625.100	Rent & Leases	40	50	50	0
100	565	626.100	Maintenance & Repairs	15,782	16,815	16,815	685
100	565	631.100	Advertising	932	1,000	1,000	1,200
100	565	632.200	Contractual Services	47,638	50,490	49,740	263,972
100	565	634.100	Training	400	1,100	2020	2,130
			Total Services	65,570	70,455	70,225	268,587
100	565	651.100	Office Supplies	687	1,235	1,235	2,285
100	565	651.104	Uncapitalized Equipment	0	0	0	3,200
100	565	652.100	Mileage	0	315	100	200
100	565	654.100	Memberships	0	527	0	0
100	565	656.100	Printing & Binding	574	900	900	1,320
100	565	657.100	Fuel	506	775	500	700
100	565	660.100	Other Supplies	0	0	0	0
100	565	661.100	Miscellaneous Other	4,795	6,150	4,200	5,680
100	565	661.110	Refunds	633	1,400	800	1,400
			Total Supplies & Other	7,194	11,302	7,735	14,785
100	565	685.100	Vehicles	0	0	0	0
100	565	686.100	Other Equipment	0	0	0	9,000
			Total Capital Outlay	0	0	0	9,000
			TOTAL EXPENDITURES	489,269	548,678	517,390	812,760

General Fund - Emergency Management Agency

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	565	611.100	Regular Wages	277,840	291,386	291,199	360,400
100	565	611.200	Overtime	0	0	0	0
100	565	612.100	Part-time Wages	0	10,260	10260	3,240
100	565	613.100	FICA	19,592	23,076	23,076	27,818
100	565	614.100	Retirement-LAGERS	44,005	50,073	50,073	63,430
100	565	617.100	Life Insurance	475	573	573	602
100	565	617.200	Health Insurance	71,117	87,749	60,445	60,903
100	565	617.300	Dental Insurance	2,745	3,032	3,032	3,184
100	565	617.400	Vision Insurance	730	772	772	811
			Total Personnel Services	416,504	466,921	439,430	520,388
100	565	623.100	Telephone	0
100	565	624.100	Postage & Freight	778	1,000	600	600
100	565	625.100	Rent & Leases	40	50	50	0
100	565	626.100	Maintenance & Repairs	15,782	16,815	16,815	685
100	565	631.100	Advertising	932	1,000	1,000	1,200
100	565	632.200	Contractual Services	47,638	50,490	49,740	263,972
100	565	634.100	Training	400	1,100	2020	2,130
			Total Services	65,570	70,455	70,225	268,587
100	565	651.100	Office Supplies	687	1,235	1,235	2,285
100	565	651.104	Uncapitalized Equipment	0	0	0	3,200
100	565	652.100	Mileage	0	315	100	200
100	565	654.100	Memberships	0	527	0	0
100	565	656.100	Printing & Binding	574	900	900	1,320
100	565	657.100	Fuel	506	775	500	700
100	565	660.100	Other Supplies	0	0	0	0
100	565	661.100	Miscellaneous Other	4,795	6,150	4,200	5,680
100	565	661.110	Refunds	633	1,400	800	1,400
			Total Supplies & Other	7,194	11,302	7,735	14,785
100	565	685.100	Vehicles	0	0	0	0
100	565	686.100	Other Equipment	0	0	0	9,000
			Total Capital Outlay	0	0	0	9,000
			TOTAL EXPENDITURES	489,269	548,678	517,390	812,760

General Fund - Local Emergency Planning

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	571	623.100	Telephone	0	0	0	0
100	571	624.100	Postage & Freight	0	200	0	200
100	571	626.100	Maintenance & Repairs	0	1,000	0	1,000
100	571	632.200	Contractual Services	0	3,000	0	3,000
100	571	634.100	Training	3,184	25,000	1,000	20,000
			Total Services	3,184	29,200	1,000	24,200
100	571	651.100	Office Supplies	0	500	0	500
100	571	651.104	Uncapitalized Equipment	921	10,000	7,087	12,000
100	571	652.100	Mileage	0	300	0	300
100	571	653.100	Books & Publications	24	4,000	26	4,000
100	571	656.100	Printing & Binding	0	1,000	0	1,000
100	571	657.100	Fuel	0	0	0	0
100	571	661.100	Miscellaneous Other	2,782	20,000	3,200	20,000
			Total Supplies & Other	3,727	35,800	10,313	37,800
100	571	686.100	Other Equipment	0	10,000	5,000	13,000
			Total Capital Outlay	0	10,000	5,000	13,000
			TOTAL EXPENDITURES	6,911	75,000	16,313	75,000

General Fund - Information Technology

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	580	611.100	Regular Wages	106,440	110,240	110,240	270,650
100	580	613.100	FICA	8,019	8,433	8,433	20,705
100	580	614.100	Retirement-LAGERS	11,768	18,300	18,300	47,634
100	580	617.100	Life Insurance	79	89	86	270
100	580	617.200	Health Insurance	21,539	24,601	26,650	58,976
100	580	617.300	Dental Insurance	457	496	477	1,488
100	580	617.400	Vision Insurance	122	132	127	396
			Total Personnel Services	148,425	162,291	164,313	400,119
100	580	626.100	Maintenance & Repairs	2,461	2,500	0	0
100	580	629.100	Other Professional Services	0	0	0	0
100	580	632.200	Contractual Services	709,892	691,566	728,457	467,618
			Total Services	712,353	694,066	728,457	467,618
100	580	651.100	Office Supplies	317	1,500	1,500	3,500
100	580	651.104	Uncapitalized Equipment	67,167	15,204	15,204	25,440
100	580	652.100	Mileage	0	1,000	0	0
100	580	661.100	Miscellaneous Other	1,742	0	0	0
			Total Supplies & Other	69,226	17,704	16,704	28,940
100	580	686.100	Other Equipment	11,718	50,000	50,000	0
			Total Capital Outlay	11,718	50,000	50,000	0
			TOTAL EXPENDITURES	941,722	924,061	959,474	896,677

General Fund - Maintenance

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	585	611.100	Regular Wages	138,781	151,932	151,932	122,873
100	585	611.200	Overtime	0	0	0	0
100	585	612.100	Part-Time Wages	138,552	184,431	184,431	249,525
100	585	613.100	FICA	21,010	25,732	25,732	28,488
100	585	614.100	Retirement-LAGERS	18,270	25,221	25,521	21,626
100	585	617.100	Life Insurance	173	226	226	226
100	585	617.200	Health Insurance	13,297	17,678	17,678	18,032
100	585	617.300	Dental Insurance	1,144	1,440	1,440	1,440
100	585	617.400	Vision Insurance	304	423	423	264
			Total Personnel Services	331,530	407,082	407,383	442,474
100	585	623.100	Telephone	0	0	0	0
100	585	626.100	Maintenance & Repairs	73,186	88,000	88,000	100,000
100	585	630.100	Utilities	0	0	0	0
100	585	631.100	Advertising	0	500	0	500
100	585	632.200	Contractual Services	66,582	95,000	95,000	98,000
			Total Services	139,768	183,500	183,000	198,500
100	585	651.100	Office Supplies	0	500	500	500
100	585	651.104	Uncapitalized Equipment	1,287	3,000	1,000	3,000
100	585	657.100	Fuel	1,006	3,000	1,700	3,000
100	585	658.100	Janitor Supplies	13,013	20,000	15,000	20,000
100	585	660.100	Other Supplies	0	2,000	700	2,000
100	585	661.100	Miscellaneous Other	983	2,300	800	3,700
			Total Supplies & Other	16,289	30,800	19,700	32,200
100	585	685.100	Vehicles	0	0	0	0
100	585	686.100	Other Equipment	0	12,000	10,642	0
			Total Capital Outlay	0	12,000	10,642	0
			TOTAL EXPENDITURES	487,586	633,382	620,725	673,174

General Fund - Soil Conservation

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	595	632.200	Contractual Services	18,000	18,000	18,000	18,000
			TOTAL EXPENDITURES	18,000	18,000	18,000	18,000

General Fund - Miscellaneous

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	596	617.500	Flex Spending	3,536	3,500	3,500	3,500
			Total Personnel Services	3,536	3,500	3,500	3,500
100	596	629.100	Other Professional Services	128,809	484,601	385,000	358,200
100	596	632.200	Contractual Services	31,652	40,000	40,000	40,000
			Total Services	160,461	524,601	425,000	398,200
100	596	661.100	Miscellaneous Other	58,109	75,000	70,000	95,070
100	596	661.150	Vets Hall Misc./Records Mangmnt.	1,966	1,779	0	1,779
			Total Supplies & Other	60,075	76,779	70,000	96,849
100	596	690.200	Transfers To Road & Bridge Fund	5,000	5,000	5,000	5,000
100	596	690.450	Transfer To Capital Projects Fund	250,000	250,000	250,000	250,000
100	596	690.640	Transfer To County 911	0	0	0	2,700,000
100	596	690.665	Transfer To Health Fund	0	0	0	0
100	596	690.495	Transfer to ARPA Fund	450,000	0	0	0
100	596	690.610	Transfer to Family Court Fund	0	0	0	150,000
			Total Transfers Out	705,000	255,000	255,000	3,105,000
100	596	696.800	Cost of Issuance	0	0	0	0
			TOTAL EXPENDITURES	929,072	859,880	753,500	3,603,549

General Fund - Capital Improvements

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	597	671.100	Capital Improvement Principal	361,000	376,200	376,200	392,350
100	597	672.100	Interest Series 2012	122,754	109,815	109,815	94,444
			Total Debt Service
			TOTAL EXPENDITURES	483,754	486,015	486,015	486,794

General Fund - Medical Examiner

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
100	641	632.200	Contractual Services	465,000	465,000	418,000	418,000
100	641	661.100	Miscellaneous Other	0	0	0	0
			TOTAL EXPENDITURES	465,000	465,000	418,000	418,000

Emergency Fund

Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
Fund Balance, January 1	$3,224,424	$3,354,424	$3,367,298	$3,472,298
Estimated Revenue	142,874	70,000	105,000	70,000
Estimated Expenditures	0	(3,424,424)	0	(3,542,298)
Revenues Over (Under)	142,874	(3,354,424)	105,000	(3,472,298)
Expenditures
Interfund Transfers In (Out)
Transfers In	0	0	0	0
Transfers Out	0	0	0	0
Net Transfers In (Out)	0	0	0	0
Fund Balance, December 31	$3,367,298	$0	$3,472,298	$0

Emergency Fund - Revenue & Expenditures

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
			REVENUE
150	000	492.100	Interest - Investments	142,874	70,000	105,000	70,000
			Total Misc. Revenue	142,874	70,000	105,000	70,000
150	000	498.100	Transfer From General Fund	0	0	0	0
150	000	498.450	Transfer From Bldg. Fund	0	0	0	0
			Total Transfers	0	0	0	0

			EXPENDITURES
150	150	632.200	Contractual Services	0	3,424,424	0	3,542,298
			Total Services	0	3,424,424	0	3,542,298
150	150	686.100	Other Equipment	0	0	0	0
			Total Capital Outlay	0	0	0	0
			TOTAL EXPENDITURES	0	3,424,424	0	3,542,298
150	150	690.300	Transfer to Assessment Fund	0	0	0	0

Opioid Settlement Fund

Description	2024 Actual	2025 Adopted Budget	2026 Adopted Budget
Fund Balance, January 1	$742,356	$1,394,414	$1,193,795
Estimated Revenue	998,763	412,859	362,464
Estimated Expenditures	(250,831)	(280,000)	(220,000)
Revenues Over (Under)	747,932	132,859	142,464
Expenditures
Interfund Transfers In (Out)
Transfers In	0	0	0
Transfers Out	(95,416)	(102,276)	(504,231)
Net Transfers In (Out)	(95,416)	(102,276)	(504,231)
Fund Balance, December 31	$1,394,872	$1,527,273	$832,028

Opioid Settlement Fund Revenue & Expenditures

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
			REVENUE
175	000	494.175	Opioid Settlement Revenue	963,220	392,859	498,025	342,464
175	000	492.100	Interest - Investments	35,543	20,000	32,500	20,000
			Total Misc. Revenue	998,763	412,859	530,525	362,464

			EXPENDITURES
175	175	632.175	Opioid Settement Expenses	250,831	280,000	277,338	220,000
175	175	690.611	Transfer to Treatment Court Fund	95,416	102,276	102,276	120,515
175	175	690.620	Transfer to LESTF	0	0	351,988	208,716
175	175		Transfer to General Fund	0	0	0	110,000
175	175		Transfer to Health Department	0	0	0	65,000
			Total Services	346,247	280,000	731,602	724,231
			TOTAL EXPENDITURES	346,247	280,000	731,602	724,231

Road and Bridge Fund

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
			Fund Balance, January 1	$4,344,410	$4,469,267	$6,377,516	$5,941,925
			Projected Revenues	17,876,840	17,081,052	17,740,041	18,520,436
			Operating Expenditures	(15,119,098)	(20,646,027)	(17,307,373)	(21,044,082)
			Revenues Over (under)	2,757,742	(3,564,975)	432,668	(2,523,646)
			Expenditures
			Other Financing Sources (Uses)
			Sale of Capital Assets	172,645	75,000	55,000	50,000
			Transfers In	5,000	5,000	5,000	5,000
			Transfers Out	(902,281)	(927,861)	(928,259)	(948,562)
			Total Other Financing Sources (Uses)	(724,636)	(847,861)	(868,259)	(893,562)
			Fund Balance, December 31	$6,377,516	56,431	$5,941,925	2,524,717


200	000	411.100	Property Tax Current	4,877,026	5,053,632	5,388,975	5,420,589
200	000	411.200	Property Tax Delinquent	277,238	225,000	245,000	245,000
200	000	411.300	Contra Tax Credit	0	0	0	0
200	000	411.310	Contra Washington TIF 1	0	0	43	0
200	000	411.311	Contra Washington TIF 2	(6,383)	0	(6,383)	0
200	000	411.312	Contra Washington TIF 3	0	0	0	0
200	000	412.100	Financial Institution Tax	1,224	550	300	450
200	000	415.100	Surtax	48,092	35,000	37,000	35,000
200	000	419.100	Gas Tax	2,563,077	2,525,000	2,859,000	3,001,950
200	000	420.100	Motor Vehicle Tax	803,970	800,000	819,494	800,000
200	000	420.150	Conservation Commission	484	0	0	0
200	000	421.100	Capital Improvement Sales Tax	8,642,864	8,178,870	8,700,000	8,342,447
			Total Taxes	17,207,591	16,818,052	18,043,428	17,845,436
200	000	441.210	FEMA - Tornado	0	0	0	375,000
200	000	442.100	Federal Projects	1,649,339	1,450,000	1,109,213	1,450,000
			Total Inter Gov. Revenue	1,649,339	1,450,000	1,109,213	1,825,000

200	000	491.100	Interest-Taxes	61,735	43,000	56,000	50,000
200	000	491.150	Interest -Sales Tax	0	0	0	0
200	000	492.100	Interest - Investments	331,067	220,000	298,585	250,000
200	000	492.154	Series 08 Restricted Interest	1	0	1	0
			Total Interest Revenue	392,803	263,000	354,586	300,000
200	000	493.050	Insurance Reimbursement	40,854	0	1,957	0
200	000	493.060	Miscellaneous Claims Revenue	17,034	0	0	0
200	000	494.010	R&B Rte. 47 Study Revenue		0	0	0
200	000	497.100	Miscellaneous	18,788	0	16,200	0
			Total Other Revenue	76,677	0	18,157	0
200	000	496.100	Sale of Asset	172,645	75,000	55,000	50,000
200	000	498.100	Transfers From General Fund	5,000	5,000	5,000	5,000
			Total Other Financing Sources	177,645	80,000	60,000	55,000
200	000	429.100	Collector's Commission Adjust.	(49,898)	(50,000)	(50,000)	(50,000)
200	000	429.101	Assessor Commission Adjust.	(29,079)	(25,000)	(25,000)	(25,000)
200	000	429.200	Special Road District Adjust.	(879,345)	(850,000)	(850,000)	(850,000)
200	000	429.201	Cities Share Adjustment	(491,248)	(525,000)	(525,000)	(525,000)
			Total Adjustments to Revenue	(1,449,569)	(1,450,000)	(1,450,000)	(1,450,000)
			Total Road & Bridge Revenue	18,054,485	17,161,052	18,135,384	18,575,436

Road & Bridge Fund Expenditures

Road & Bridge Administration

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
200	627	611.100	Regular Wages	401,738	416,438	416,438	449,580
200	627	611.200	Overtime	0	0	0	0
200	627	613.100	FICA	29,410	31,858	31,858	34,393
200	627	614.100	Retirement-LAGERS	63,624	69,129	69,129	79,126
200	627	617.100	Life Insurance	428	492	492	492
200	627	617.200	Health Insurance	61,947	70,036	70,036	70,036
200	627	617.300	Dental Insurance	2,745	2,912	2,912	2,912
200	627	617.400	Vision Insurance	730	874	874	874
			Total Personnel Services	560,622	591,739	591,739	637,413

200	627	623.100	Telephone	5,227	7,250	7,250	8,000
200	627	624.100	Postage & Freight	75	300	140	300
200	627	626.100	Maintenance & Repairs	856	1,200	1,200	1,200
200	627	632.200	Contractual Services	21,362	25,000	22,000	0
200	627	634.100	Training	0	0	0	0
			Total Services	27,520	33,750	30,590	9,500

200	627	651.100	Office Supplies	1,743	2,000	1,500	2,000
200	627	651.104	Uncapitalized Equipment	193	700	350	3,400
200	627	653.100	Books & Publications	0	0	0	160
200	627	654.100	Memberships	0	0	0	0
200	627	655.100	Business Expense	0	0	0	0
200	627	661.100	Miscellaneous Other	1,206	3,500	3,500	3,500
			Total Supplies & Other	3,142	6,200	5,350	9,060

200	627	697.300	Consultant Fees	7,592	28,000	23,000	28,000
			Total Capital Improvement	7,592	28,000	23,000	28,000

			TOTAL EXPENDITURES	598,875	659,689	650,679	683,973

Road & Bridge Fund Expenditures

Road & Bridge Operations

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
200	901	611.100	Regular Wages	2,583,586	2,860,000	2,790,000	3,003,000
200	901	611.200	Overtime Wages	2,420	22,000	22,000	15,000
200	901	612.100	Part-time Wages	36,762	50,000	60,000	50,000
200	901	613.100	FICA	189,848	223,380	219,708	234,702
200	901	614.100	Retirement-LAGERS	380,292	474,760	430,000	531,168
200	901	615.100	Unemployment	218	3,900	3,900	3,500
200	901	616.100	Workman's Compensation	146,849	275,000	185,000	225,000
200	901	617.100	Life Insurance	4,054	4,500	4,100	4,305
200	901	617.200	Health Insurance	591,071	685,381	638,557	670,485
200	901	617.201	Health Insurance Contingency	(11,820)	190,000	190,000	100,000
200	901	617.300	Dental Insurance	23,444	25,000	23,632	24,814
200	901	617.400	Vision Insurance	6,236	7,000	6,281	6,595
			Total Personnel Services	3,952,959	4,820,921	4,573,178	4,868,569

200	901	623.100	Telephone	5,331	7,100	7,100	5,100
200	901	625.200	Vehicle Leases	60,064	146,000	146,000	155,000
200	901	626.104	Maintenance & Repairs-Bldgs.	2,669	9,000	9,000	33,000
200	901	626.200	Property Nuisance Cleanup	0	64,100	54,100	50,000
200	901	632.200	Contractual Services	11,432	9,983	9,983	10,183
200	901	634.100	Training	758	2,250	800	4,600
			Total Services	80,255	238,433	226,983	257,883

200	901	651.104	Uncapitalized Equipment	23,349	31,200	25,000	28,800
200	901	655.100	Business Expense	0	0	0	0
200	901	659.100	Uniforms	30,610	48,000	38,000	38,000
200	901	659.500	Highway Employee Reimbursement	13,322	17,300	12,000	17,600
200	901	661.100	Miscellaneous Other	35,611	29,500	29,500	19,000
			Total Supplies & Other	102,891	126,000	104,500	103,400

200	901	671.100	Capital Improvement Principal	1,083,000	1,128,600	1,128,600	1,177,050
200	901	672.100	Interest	368,263	329,446	329,446	283,333
			Total Debt Service	1,451,263	1,458,046	1,458,046	1,460,383

200	901	681.100	Land	0	0	0	0
200	901	681.120	Federal Bridge Land Acquisition	7,405	20,000	16,000	20,000
200	901	682.100	Buildings	77,022	1,175,000	60,189	1,114,811
200	901	685.100	Vehicles	0	0	0	66,000
200	901	686.100	Other Equipment	252,920	1,777,114	1,777,114	1,674,000
			Total Capital Outlay	337,347	2,972,114	1,853,303	2,874,811

200	901	692.100	Rock - West	251,987	470,000	268,500	410,000
200	901	692.101	Rock - East	143,525	150,000	55,000	130,000
200	901	692.110	Trap Rock - West	147,690	260,000	45,000	360,000
200	901	692.111	Trap Rock - East	113,065	155,000	100,000	185,000
200	901	692.200	Asphalt Patching - West	464,420	540,000	350,000	450,000
200	901	692.201	Asphalt Patching - East	723,970	450,000	350,000	475,000
200	901	692.300	Liquid Asphalt - West	519,486	580,000	480,000	987,000
200	901	692.301	Liquid Asphalt - East	195,187	247,250	116,700	265,000
200	901	692.400	Herbicide	11,381	10,000	0	10,000
200	901	692.500	Salt	54,354	335,000	250,000	400,000
200	901	692.600	Striping	174,023	250,000	181,500	250,000
200	901	692.700	Culverts	128,529	139,202	130,000	255,000
200	901	692.800	Miscellaneous Road Repairs	26,412	40,000	15,000	40,000
200	901	692.900	Contractual Serv.-Maintenance	1,240	20,000	0	20,000
			Total Road Repair Materials	2,955,268	3,646,452	2,341,700	4,237,000

200	901	693.100	Regular Operations - Bridge	9,025	10,000	8,000	15,000
200	901	693.900	Contractual Services-Bridge	0	0	0	0
			Total Bridge & Culvert Repairs	9,025	10,000	8,000	15,000

200	901	694.100	Fuel	433,672	570,798	470,798	550,000
200	901	694.200	Tires	67,740	90,000	85,000	95,000
200	901	694.500	Cutting Edges	0	3,000	3,000	8,000
			Total Equipment Operations	501,412	663,798	558,798	653,000

200	901	695.100	Equipment Repair & Maintenance	532,975	600,000	480,000	650,000
200	901	695.200	Equipment Rental	7,637	50,000	30,000	40,000
			Total Equip. Repair & Maint.	540,612	650,000	510,000	690,000

200	901	696.010	Route 47 Study Expenditures	42,707	0	0	0
200	901	696.100	Sign Supplies	58,991	66,000	60,000	80,000
200	901	696.200	Tools	3,928	4,000	4,000	17,000
200	901	696.300	Hwy Garage Utilities	31,600	52,100	35,000	52,100
200	901	696.500	Radio Maintenance	9,365	8,000	6,500	12,000
200	901	696.600	Miscellaneous General Expense	61,137	13,725	10,000	32,375
200	901	696.700	Insurance	176,512	249,000	217,000	256,439
			Total General Expenses	384,239	392,825	332,500	449,914

200	901	697.200	Hot Mix Overlays	1,890,633	2,000,000	1,800,000	2,015,150
200	901	697.300	Consultant Fees	4,830	55,000	39,000	35,000
200	901	697.400	County Bridge Projects	1,958	50,685	50,685	400,000
200	901	697.600	Federal Bridge Projects	1,816,774	2,402,065	2,300,000	1,800,000
200	901	697.610	Federal Bridge Consultant Fees	490,758	500,000	500,000	500,000
			Total Capital Improvements	4,204,953	5,007,750	4,689,685	4,750,150

200	901	690.100	Transfer to General Fund	485,539	499,861	499,861	516,419
200	901	690.201	Transfer to Transportation Committee Grant Program Fund	416,742	428,000	428,398	432,143
			Total Transfers	902,281	927,861	928,259	948,562

			TOTAL EXPENDITURES	15,422,504	20,914,200	17,584,953	21,308,671

Road and Bridge Fund Balance Appropriations

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
200	142	632.200	Contractual Services	0	0	0	2,524,717

Transportation Committee Grant Program Fund

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
			Fund Balance, January 1	$1,757,738	$1,385,393	$1,730,648	$1,477,426
			Estimated Revenue	1,191,357	1,282,659	1,178,659	1,166,159
			Estimated Expenditures	(1,218,447)	(1,663,171)	(1,431,881)	(1,536,778)
			Revenues Over (Under)	(27,090)	(380,512)	(253,222)	(370,619)
			Expenditures
			Interfund Transfers In (Out)
			Transfers In	0	0	0	0
			Transfers Out	0	0	0	0
			Net Transfers	0	0	0	0
			Fund Balance, December 31	$1,730,648	$1,004,881	$1,477,426	$1,106,807
			Fund Balance Available
			For Appropriation	$1,730,648	$1,004,881	$1,477,426	$1,106,807

300	000	418.100	Taxing Entities Commission on Taxes	898,379	1,000,000	900,000	900,000
			Total Taxes	898,379	1,000,000	900,000	900,000

300	000	443.001	State Reimbursement	245,870	245,659	245,659	245,659
			Total Intergovernmental Revenue	245,870	245,659	245,659	245,659

300	000	492.100	Interest on Investments	42,035	30,000	30,000	20,000
300	000	492.300	Restricted Cash Earnings	(173,540)	0	0	0
300	000	496.100	Sale of Asset	0	6,000	0	0
300	000	497.100	Miscellaneous	178,613	1,000	1,000	500
			Total Miscellaneous Revenue	47,108	37,000	31,000	20,500

300	000	498.100	Transfers From General Revenue	0	0	2,000	0
300	000	498.150	Transfers From Emergency Fund	0	0	0	0
			Total Transfers	0	0	2,000	0

			REVENUE	1,191,357	1,282,659	1,178,659	1,166,159

Assessment Fund

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
			Fund Balance, January 1	$1,757,738	$1,385,393	$1,730,648	$1,477,426
			Estimated Revenue	1,191,357	1,282,659	1,178,659	1,166,159
			Estimated Expenditures	(1,218,447)	(1,663,171)	(1,431,881)	(1,536,778)
			Revenues Over (Under)	(27,090)	(380,512)	(253,222)	(370,619)
			Expenditures
			Interfund Transfers In (Out)
			Transfers In	0	0	0	0
			Transfers Out	0	0	0	0
			Net Transfers	0	0	0	0
			Fund Balance, December 31	$1,730,648	$1,004,881	$1,477,426	$1,106,807
			Fund Balance Available
			For Appropriation	$1,730,648	$1,004,881	$1,477,426	$1,106,807

300	000	418.100	Taxing Entities Commission on Taxes	898,379	1,000,000	900,000	900,000
			Total Taxes	898,379	1,000,000	900,000	900,000

300	000	443.001	State Reimbursement	245,870	245,659	245,659	245,659
			Total Intergovernmental Revenue	245,870	245,659	245,659	245,659

300	000	492.100	Interest on Investments	42,035	30,000	30,000	20,000
300	000	492.300	Restricted Cash Earnings	(173,540)	0	0	0
300	000	496.100	Sale of Asset	0	6,000	0	0
300	000	497.100	Miscellaneous	178,613	1,000	1,000	500
			Total Miscellaneous Revenue	47,108	37,000	31,000	20,500

300	000	498.100	Transfers From General Revenue	0	0	2,000	0
300	000	498.150	Transfers From Emergency Fund	0	0	0	0
			Total Transfers	0	0	2,000	0

			REVENUE	1,191,357	1,282,659	1,178,659	1,166,159

Assessment Fund Expenditures

Fund	Dept	Account Number	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
300	204	611.100	703,592	882,258	819,268	840,125
300	204	612.100	2,201	22,480	1,008	0
300	204	613.100	50,258	69,212	62,751	64,307
300	204	614.100	104,700	146,455	135,998	147,948
300	204	617.100	1,197	1,496	1,267	1,331
300	204	617.200	156,335	205,225	202,225	211,463
300	204	617.300	6,919	8,645	7,319	7,685
300	204	617.400	1,840	2,300	1,947	2,044
			1,027,042	1,338,071	1,231,784	1,274,903

300	204	623.100	7,040	10,000	12,000	14,000
300	204	624.100	36,509	54,000	15,000	48,000
300	204	626.100	5,408	16,203	5,000	14,200
300	204	629.100	57,348	75,000	60,000	78,000
300	204	632.200	9,133	14,300	14,300	16,475
300	204	634.100	6,505	15,100	12,000	15,100
			121,943	184,603	118,300	185,775

300	204	651.100	2,219	3,750	3,750	6,400
300	204	651.104	4,920	6,500	5,000	7,500
300	204	652.100	8,881	16,000	8,000	13,000
300	204	653.100	2,236	35,500	10,000	20,500
300	204	654.100	0	700	500	700
300	204	655.100	217	2,050	2,050	5,000
300	204	656.100	18,492	35,500	12,000	23,000
			36,966	100,000	41,300	76,100

300	204	685.100	32,495	40,497	40,497	0
300	204	686.100	0	0	0	0
			32,495	40,497	40,497	0

			1,218,447	1,663,171	1,431,881	1,536,778

Capital Improvements Fund - Sheriff's Department

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
			Fund Balance, January 1	$84,917	$57,017	$84,918	$61,797
			Projected Revenues	3,553	3,600	1,879	1,500
			Estimated Expenditures	(31,453)	(25,000)	(25,000)	(10,000)
			Revenues Over (Under)	(27,901)	(21,400)	(23,121)	(8,500)
			Expenditures
			Interfund Transfers In (Out)
			Transfers In	0	0	0	0
			Transfers Out	0	0	0	0
			Net Transfers	0	0	0	0
			Fund Balance, December 31	$57,017	$35,617	$61,797	$53,297

			REVENUE
400	000	492.100	Interest	3,553	3,600	1,879	1,500
400	000	492.155	Series 08 Restricted Interest	0	0	0	0
			Total Revenue	3,553	3,600	1,879	1,500

			EXPENDITURES
400	317	626.100	Maintenance & Repairs	0	0	0	0
400	317	632.200	Contractual Services	6,844	25,000	25,000	10,000
400	317	651.104	Uncapitalized Equipment	0	0	0	0
			Total Services	6,844	25,000	25,000	10,000

400	317	686.100	Other Equipment	24,609	0	0	0
400	317	682.100	Buildings	0	0	0	0
			Total Capital Outlay	24,609	0	0	0

400	317	671.100	Principal	0	0	0	0
400	317	672.100	Interest	0	0	0	0

			Total Debt Service	0	0	0	0

			TOTAL EXPENDITURES	31,453	25,000	25,000	10,000

Capital Projects Fund

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
			Fund Balance, January 1	$1,373,578	1,134,281	$1,124,669	863,425
			Projected Revenues	112,479	105,100	103,000	30,100
			Operating Expenditures	(611,388)	(615,914)	(614,244)	(616,898)
			Revenues Over (Under)
			Expenditures	(498,909)	(510,814)	(511,244)	(586,798)
			Interfund Transfers In (Out)
			Transfers In	250,000	250,000	250,000	250,000
			Transfers Out	0	0	0	0
			Net Transfers In (Out)
			Fund Balance, December 31	$1,124,669	873,467	863,425	526,627

			REVENUE
450	000	492.100	Interest	42,479	35,000	33,000	30,000
450	000	492.156	Series 08 Restricted Interest	0	100	-	100
450	000	497.100	Miscellaneous	70,000	70,000	70,000	0
			Total Miscellaneous Revenue	112,479	105,100	103,000	30,100

450	000	498.100	Transfer From General	250,000	250,000	250,000	250,000
450	000	498.665	Transfer From Health Department	0	0	0	0
450	000	498.800	Transfer From Brush Creek	0	0	0	0
			Total Transfers	250,000	250,000	250,000	250,000

			TOTAL REVENUE	362,479	355,100	353,000	280,100

			EXPENSES		2025	2024	2025
450	320	632.200	Contractual Services	330	2,000	330	2,000
			Total Services	330	2,000	330	2,000

450	320	671.100	Principal	456,000	475,200	475,200	495,600
450	320	672.100	Interest	155,058	138,714	138,714	119,298
			Total Debt Service	611,058	613,914	613,914	614,898

			EXPENDITURES	611,388	615,914	614,244	616,898

American Rescue Plan Act Fund

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
			Fund Balance, January 1	$1,086,679	$1,075,206	$2,015,001	$1,873,797
			Projected Revenues	9,303,051	7,618,559	5,180,052	1,400,085
			Operating Expenditures	(6,241,666)	(6,993,765)	(4,121,256)	(1,089,729)
			Revenues Over (Under)
			Expenditures	3,061,385	624,794	1,058,796	310,356
			Transfers Out	(2,583,063)	(1,200,000)	(1,200,000)	0
			Transfers In	450,000
			Fund Balance, December 31	$2,015,001	$500,000	$1,873,797	$2,184,153

			REVENUE
495	000	440.495	American Rescue Plan Revenue	8,824,729	7,118,559	5,018,552	1,350,085
495	000	492.100	Investment Interest	478,322	500,000	160,000	50,000
495	000	446.200	ARPA Expense Refunds	0	0	1,500	0
495	000	498.100	Transfer from General Fund	450,000	0	0	0
			TOTAL
			AMERICAN RESCUE PLAN REVENUE	9,753,051	7,618,559	5,180,052	1,400,085

			EXPENDITURES
495	495	696.640	ARPA Expenses - Unrestricted	1,276,285	2,650,667	1,470,447	443,157
495	495	641.400	ARPA Expenses - Restricted Funds	4,952,421	3,899,791	2,509,558	302,168
495	495	696.641	Public Safety Expenses	12,960	443,307	98,903	344,403
495	495	696.642	ARPA Interest for Expenses	0	0	42,348	0
495	495	690.640	Transfer to County 911	1,200,000	1,200,000	1,200,000	0
495	495	690.100	Transfer to General	1,383,063	0	0	0

			EXPENDITURES	8,824,729	8,193,765	5,321,256	1,089,729

Election Equipment Replacement Fund

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
			Fund Balance, January 1	$297,367	$337,535	$389,509	$404,209
			Projected Revenues	92,142	42,500	14,700	44,000
			Operating Expendiures	0	(55,000)	0	(55,000)
			Revenues Over (Under)	92,142	(12,500)	14,700	(11,000)
			Expenditures
			Transfers In (Out)
			Fund Balance, December 31	$389,509	$325,035	$404,209	$393,209

			REVENUE
575	000	451.330	Equipment Equipment Fees	24,600	0	0	0
575	000	451.320	Equipment Lease	52,105	32,000	0	32,000
575	000	492.100	Investment Interest	15,437	10,500	14,700	12,000
575	000	497.100	Miscellaneous	0	0	0	0
		TOTAL ELECTION EQUIP REPLACEMENT
		FUND REVENUE		92,142	42,500	14,700	44,000

			EXPENDITURES
575	551	626.100	Maintenance and Repairs	0	0	0	0
575	551	632.200	Contractual Services	0	0	0	0
			Total Services	0	0	0	0

575	551	651.100	Office Supplies	0	25,000	0	25,000
575	551	651.104	Uncapitalized Equipment	0	30,000	0	30,000
			Total Supplies & Other	0	55,000	0	55,000

575	551	686.100	Other Equipment	0	0	0	0
			Total Capital Outlay		0	0	0

			TOTAL EXPENDITURES	0	55,000	0	55,000

Light Enforcement Training Fund

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
			Fund Balance, January	$64,247	$83,448	$83,448	$87,548
			Projected Revenues	29,220	18,200	18,600	18,200
			Operating Expenditures	(10,018)	(15,500)	(14,500)	(15,500)
			Revenues Over (Under)	19,202	2,700	4,100	2,700
			Expenditures
			Fund Balance, December 31	$83,448	$86,148	$87,548	$90,248

			REVENUE
600	000	444.100	Post Commission Fees	7,207	5,000	5,000	5,000
600	000	455.100	Court Fees	6,339	6,200	6,200	6,200
600	000	455.125	Fees Municipal Court Revenue	5,336	4,100	4,500	4,100
600	000	492.100	Investment Interest	3,038	2,900	2,900	2,900
600	000	497.100	Miscellaneous Revenue	7,300	0	0	0
			Total Revenue	29,220	18,200	18,600	18,200

			EXPENDITURES
600	750	626.100	Maintenance & Repairs	0	0	0	0
600	750	629.100	Other Professional Services	0	0	0	0
600	750	632.200	Contractual Services	5,000	5,500	5,500	5,500
600	750	634.100	Training	5,018	10,000	9,000	10,000
			Total Services	10,018	15,500	14,500	15,500

600	750	651.104	Uncapitalized Equipment	0	0	0	0
600	750	660.100	Other Supplies	0	0	0	0
			Total Supplies & Other	0	0	0	0

600	750	686.100	Other Equipment	0	0	0	0
			Total Capital Outlay	0	0	0	0

			TOTAL EXPENDITURES	10,018	15,500	14,500	15,500

Family Court Fund

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
			Fund Balance, January 1	$68,238	$88,136	$88,136	$100,956
			Projected Revenues	24,597	21,000	22,820	21,000
			Operating Expenditures	(4,699)	(20,000)	(10,000)	(253,745)
			Revenues Over (Under)
			Expenditures	19,898	1,000	12,820	(232,745)
			Interfund Transfers In (Out)
			Transfers In	0	0	0	150,000
			Transfers Out	0	0	0	0
			Net Transfers In (Out)	0
			Fund Balance, December 31	$88,136	$89,136	$100,956	$18,211

			REVENUE
610	000	458.201	Family Court $30 Surcharge	21,200	20,000	20,000	20,000
610	000	458.203	Parenting Education Costs	0	0	0	0
			Total Fees/Services Revenue	21,200	20,000	20,000	20,000

610	000	492.100	Interest on Investments	3,398	1,000	2,820	1,000
610	000	497.100	Misc. Revenue	0	0	0	0
			Total Miscellaneous Revenue	3,398	1,000	2,820	1,000


610	000	498.100	Transfers From General Revenue	0	0	0	150,000
			Total Transfers In	0	0	0	150,000

			TOTAL REVENUE	24,597	21,000	22,820	171,000

			EXPENDITURES
610	010	632.200	Contractual Services	4,699	20,000	10,000	253,745
			Total Services	4,699	20,000	10,000	253,745

			TOTAL EXPENDITURES	4,699	20,000	10,000	253,745

Treatment Court Fund

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
			Fund Balance, January 1	$158,492	$102,958	$178,790	$207,057
			Projected Revenues	76,299	86,000	92,790	107,400
			Operating Expenditures	(151,417)	(186,675)	(166,799)	(227,915)
			Revenues Over (Under)	(75,118)	(100,675)	(74,009)	(120,515)
			Expenditures
			Interfund Transfers In (Out)
			Transfers In	95,416	102,276	102,276	120,515
			Transfers Out	0	0	0	0
			Net Transfers In (Out)	0	0	0	0
			Fund Balance, December 31	$178,790	$104,559	$207,057	$207,057

			REVENUE
611	000	455.155	Participant Fees Revenue	66,378	77,000	85,000	100,000
			Total Fees/Services Revenue	66,378	77,000	85,000	100,000

611	000	492.100	Investment Interest	9,921	9,000	7,790	7,400
611	000	497.100	Miscellaneous Revenue	0	0	0	0
611	000	498.175	Transfer from Opioid Settlement Fund	95,416	102,276	102,276	120,515
			Total Miscellaneous Revenue	105,337	111,276	110,066	127,915

			TOTAL REVENUE	171,715	188,276	195,066	227,915

LERF

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
			Fund Balance, January 1	$135,050	$180,640	$180,640	$220,644
			Projected Revenues	56,770	50,000	61,912	56,500
			Operating Expenditures	(11,180)	(40,000)	(21,908)	(60,000)
			Revenues Over (Under)	45,590	10,000	40,004	(3,500)
			Expenditures
			Interfund Transfers In (Out)
			Transfers In	0	0	0	0
			Transfers Out	0	0	0	0
			Net Transfers In (Out)	0	0	0	0
			Fund Balance, December 31	$180,640	$190,640	$220,644	$217,144

			REVENUE
615	000	492.100	Investment Interest	6,740	5,000	6,912	6,500
615	000	496.150	Restitution Revenue	50,030	45,000	55,000	50,000
			Total Revenue	56,770	50,000	61,912	56,500

			EXPENDITURES
615	615	651.104	Uncapitalized Equipment	10,280	30,000	14,000	50,000
615	615	661.100	Miscellaneous Other	900	10,000	7,908	10,000
			Total Supplies & Other	11,180	40,000	21,908	60,000

615	615	686.100	Other Equipment	0	0	0	0
			Total Capital Outlay	0	0	0	0

			TOTAL EXPENDITURES	11,180	40,000	21,908	60,000

DOJ Equitable Sharing Fund

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
			Fund Balance, January 1	$122,214	$191,233	$191,233	$193,851
			Projected Revenues	82,553	4,000	29,600	4,500
			Operating Expenditures	(13,535)	60,000	(26,982)	(62,000)
			Revenues Over (Under)
			Expenditures	69,019	64,000	2,618	(57,500)
			Fund Balance, December 31	$191,233	$255,233	$193,851	$136,351

			REVENUE
616	000	492.100	Investment Interest	7,110	4,000	5,600	4,500
616	000	496.616	DOJ Equitable Share	75,444	0	24,000	0
			Total Revenue	82,553	4,000	29,600	4,500

			EXPENDITURES
616	616	626.100	Maintenance & Repairs	0	0	0	0
616	616	634.100	Training	1,536	10,000	6,500	12,000
			Total Services	1,536	10,000	6,500	12,000

616	616	651.104	Uncapitalized Equipment	0	10,000	482	10,000
616	616	659.100	Uniforms	0	0	0	0
616	616	661.100	Miscellaneous Other	0	25,000	20,000	25,000
			Total Supplies & Other	0	35,000	20,482	35,000

616	616	685.100	Vehicles	0	0	0	0
616	616	686.100	Other Equipment	11,999	15,000	0	15,000
			Total Capital Outlay	11,999	15,000	0	15,000

			TOTAL EXPENDITURES	13,535	60,000	26,982	62,000

Law Enforcement Revenue

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
			Fund Balance, January 1	$6,612,432	$6,848,767	$6,903,753	$6,113,293
			Projected Revenues	13,563,860	11,468,074	12,685,280	11,719,021
			Operating Expenditures	(19,269,725)	(21,678,213)	(20,121,998)	(24,330,669)
			Revenues Over (Under)	(6,617,480)	(10,210,139)	(7,436,718)	(12,611,648)
			Expenditures
			Other Financing Sources(Uses)
			Sale of Capital Assets	109,600	130,000	32,000	250,000
			Transfers In	5,887,586	6,239,422	6,646,259	6,978,269
			Transfers Out
			Total Other Financing Sources (Uses)	5,997,186	6,369,422	6,646,259	7,228,269

			Fund Balance, December 31	$6,903,753	$3,008,050	$6,113,293	$729,914

620	000	411.310	Contra Washington TIF 1	(17,577)	0	(17,577)	0
620	000	411.311	Contra Washington TIF 2	(6,383)	0	(6,383)	0
620	000	411.312	Contra Washington TIF 3	0	0	0	0
620	000	417.150	Law Enforcement Sales Tax	8,642,864	8,178,870	8,700,000	8,342,447
			Total Tax Revenue	8,618,904	8,178,870	8,676,039	8,342,447

620	000	441.042	DWI Traffic Unit Grant/TSU	143,380	153,000	131,500	218,893
620	000	441.045	Byrne Grant Narc Unit	212,419	205,200	200,000	204,950
620	000	441.046	DWI Enforcement Revenue	31,123	40,000	35,000	40,000
620	000	441.047	Youth Alcohol Grant	7,514	9,000	8,000	9,800
620	000	441.049	Speed Enf. Grant (HMV OT)	44,996	64,400	53,800	51,530
620	000	441.052	HIDTA Grant	135,230	137,500	130,000	137,500
620	000	441.054	In Car Computer Grant	0	0	0	0
620	000	441.055	Bullet Proof Vest Grant	0	6,076	0	3,600
620	000	441.057	Miscellaneous Enforcements	1,378	13,500	2,500	13,500
620	000	441.058	Misc. Federal Grants	0	0	0	0
620	000	441.305	ICE-HSI Overtime Grant	0	0	0	0
			Total Federal Grants	576,039	628,676	560,800	679,773

620	000	441.299	MOICAC Revenue	485	9,000	4,000	9,000
620	000	441.300	Computer Crime OT	7,455	19,181	12,600	0
620	000	441.301	Enforcement OT Reimbursement	7,481	7,500	7,481	8,500
620	000	441.303	Task Force Officer OT Revenue	20,924	22,500	21,510	22,500
620	000	441.305	Homeland Security Reimbursement	0	13,000	0	13,000
			Total Federal Reimbursement	36,345	71,181	45,591	53,000

620	000	443.040	DTF Canine Grant Rev	0	0	0	0
620	000	443.359	Asset Forefieture Revenue	0	0	0	0
620	000	443.700	State Cyber Crimes Grant	174,827	172,629	163,000	172,629
620	000	444.310	Blue Shield Revenue Grant		0	0	50,000
620	000	443.060	Jail Improvement Grant	0	0	0	0
			Total State Grants	174,827	172,629	163,000	222,629

620	000	444.998	MODOT Workzone	21,279	20,000	17,000	97,500
620	000	443.065	DPS Violent Crimes Grant	0	0	0	0
620	000	443.040	DTF Canine Grant	0	59,359	0	0
620	000	443.070	Mitigation of COVID-19 Grant	153,208	0	151,209	0
			Total State Reimbursement	174,486	79,359	17,000	97,500

620	000	463.300	Sheriff Fees	39,522	43,000	40,500	40,000
620	000	463.302	Prisoner Transport Fees	57,556	70,000	67,000	50,000
620	000	463.305	LESTF Muni. Ct. Fees Revenue	0	0	0	0
620	000	463.320	Sheriff SSA Inc. Payments	12,400	7,000	12,000	10,000
620	000	463.355	School Resource Officer Reimb.	215,959	197,750	200,000	203,270
620	000	463.500	Sheriff SB 869 Fees	8,700	18,000	18,000	12,000
620	000	464.300	Prisoner Per Diem - Federal	715,548	800,000	900,000	700,000
620	000	465.300	Prisoner Per Diem Other	712,645	700,000	710,000	750,000
620	000	465.301	Gasc Co Jail Services	139,550	180,000	136,500	180,000
620	000	463.360	New Haven Support Services	655,699	59,609	655,699	0
620	000	465.310	Inmate Medical	6,985	7,000	7,000	7,000
620	000	465.350	Prisoner Phone Call Commission	168,784	120,000	152,000	146,402
			Total Charges For Services	2,733,346	2,202,359	2,898,699	2,098,672

620	000	491.150	Interest - Sales Tax	0	0	0	0
620	000	492.100	Interest-Investments	198,726	100,000	195,000	185,000
620	000	493.050	Insurance Reimbursement	97,346	15,000	62,000	10,000
620	000	493.060	Miscellaneous Claims Revenue	3,150	0	3,150	0
620	000	494.060	Law Enf. Blk Gr. (LLEBG)	0	0	0	0
620	000	496.100	Sale of Asset	109,600	130,000	32,000	250,000
620	000	496.160	SBITA Revenue	919,464	0	32,000	0
620	000	497.100	Miscellaneous Revenue	31,226	20,000	32,000	30,000
			Total Other Revenue	1,359,511	265,000	356,150	475,000

620	000	498.100	Transfers From General Fund	3,276,763	3,729,763	3,729,763	3,747,443
620	000	498.621	Transfer From Prop. P
			Compensation Fund	2,137,215	2,031,582	2,090,900	2,072,214
620	000	498.622	Transfer From Prop P Law Enf. &
			Emergency Dispatch Fund	473,608	478,077	473,608	972,524
620	000	498.685	Transfer From Municipal Court	0	0	0	0
620	000	498.175	Transfer From Opioid Settlement Fund	0	0	351,988	186,088
			Total Other Financing Sources	5,887,586	6,239,422	6,646,259	6,978,269

			TOTAL LAW ENFORCEMENT
			REVENUE	19,561,046	17,837,496	19,363,539	18,947,290
				-5,887,586	-6,239,422	-6,646,259	-6,978,269
				-109,600	-130000	-32,000	-250,000
				13,563,860	11,468,074	12,685,280	11,719,021

Law Enforcement Grant Expenditures

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
620	020	611.200	Overtime	25,318	33,000	12,000	30,000
620	020	612.100	Part-Time Wages	0	0	0	0
620	020	613.100	FICA	16,829	18,222	16,616	17,974
620	020	614.100	Retirement-LAGERS	43,015	47,164	36,000	48,870
620	020	617.100	Life Insurance	208	252	200	252
620	020	617.200	Health Insurance	29,233	29,475	25,000	26,976
620	020	617.300	Dental Insurance	1,201	3,572	1,300	3,572
620	020	617.400	Vision Insurance	319	1,020	320	1,020
			Total Personnel Services	308,373	337,904	296,636	333,613

620	020	623.100	Telephone	13,760	19,000	16,400	19,000
620	020	625.100	Rent & Leases	0	0	0	0
620	020	626.100	Maintenance & Repairs	0	0	0	0
620	020	630.100	Utilities	0	0	0	0
620	020	632.200	Contractual Services	24,461	43,200	40,000	48,700
620	020	634.100	Training/Travel	8,366	21,000	21,000	26,500
			Total Services	46,587	83,200	77,400	94,200

620	020	651.104	Uncapitalized Equipment	14,810	15,000	12,000	12,000
620	020	657.100	Fuel	29,091	31,200	31,000	35,000
620	020	659.100	Uniforms	0	0	0	0
620	020	661.100	Miscellaneous Other	0	5,000	1,000	5,000
			Total Supplies & Other	43,901	51,200	44,000	52,000

620	020	685.100	Vehicles	0	10,000	0	116,000
620	020	686.100	Other Equipment	7,060	5,000	5,000	0
			Total Capital Outlay	7,060	15,000	5,000	116,000

			TOTAL EXPENDITURES	405,921	487,304	423,036	595,813

620	020	611.100	Regular Wages	192,249	205,200	205,200	204,950

Law Enforcement Sheriff Expenditures

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
620	385	611.1	Regular Wages	6489719.4	7097000	6800000	7947680
620	385	611.2	Overtime Wages	422263.57	280500	280500	335560
620	385	612.1	Part Time Wages	49449.84	71830	53000	77800
620	385	613.1	FICA	534304.74	577524	560000	638267.04
620	385	614.1	Retirement-LAGERS	1339230.3	1463715	1400000	1719236.48
620	385	615.1	Unemployment	0	15000	0	15000
620	385	616.1	Workman's Compensation	175574	323639	165000	323639
620	385	617.1	Life Insurance	7395.96	7894	7500	7894
620	385	617.2	Health Insurance	1100234.51	1273601	1255000	1337282
620	385	617.201	Health Insurance Contingency	41133.08	194250	150000	194250
620	385	617.3	Dental Insurance	43037.48	49149	45000	49149
620	385	617.4	Vision Insurance	11448.06	14824	11620	14824
620	385	618.15	Retention Compensation	430815.3	433848	426293.63	367956.16
			Total Personnel Services	10644606.24	11802774	11153913.63	13028537.68

620	385	623.1	Telephone	66802.94	92000	70000	72000
620	385	624.1	Postage & Freight	4342.4	6000	5000	6000
620	385	625.1	Rent & Leases	149909.84	0	0	0
620	385	686.16	SBITA Expense (Leases)	919464	535400	535400	920600
620	385	626.1	Maintenance & Repairs	172360.13	202000	202000	220000
620	385	627.1	Insurance	295983.45	375000	375000	449088.77
620	385	628.1	Bonds	850	500	0	500
620	385	629.1	Other Professional Services	24851.16	59900	55000	76900
620	385	630.1	Utilities	125085.51	195000	155000	180000
620	385	632.2	Contractual Services	176421.5	171320	170000	240024.12
620	385	634.1	Training	62388.61	131509	87000	115687
			Total Services	1998459.54	1768629	1654400	2280799.89

620	385	651.1	Office Supplies	12622.37	24500	10000	15000
620	385	651.102	Ammunition	44308.61	85200	39000	49700
620	385	651.103	Software	12797.43	18700	17000	23751
620	385	651.104	Uncapitalized Equipment	118635.44	173900	120000	115070
620	385	653.1	Books & Publications	1080.35	5500	1000	3000
620	385	654.1	Memberships	4512.35	8000	5000	7000
620	385	656.1	Printing & Binding	1403.62	4000	2500	3000
620	385	657.1	Fuel	310757.93	350000	315000	330000
620	385	659.1	Uniforms	46431.47	75000	75000	75000
620	385	660.1	Other Supplies	32822.9	43500	40000	51200
620	385	661.1	Misc. Other	8882.3	18500	18500	18500
			Total Supplies & Other	594254.77	806800	643000	691221

620	385	685.1	Vehicles	425219.65	735000	735000	910619.75
620	385	686.1	Other Equipment	5660	12500	5748	20000
			Total Capital Outlay	430879.65	747500	740748	930619.75

620	385	690.1	Transfer To General Fund	0	0	0	0
620	385	690.6	Transfers To Law
			Enforcement Training	0	0	0	0
			Total Transfers Out	0	0	0	0

			TOTAL EXPENDITURES	13668200.2	15125703	14192061.63	16931178.32

Law Enforcement Jail and Penal Expenditures

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
620	390	611.100	Regular Wages	2,557,544	2,850,000	2,750,000	3,368,000
620	390	611.200	Overtime Wages	70,183	100,000	70,000	70,000
620	390	612.100	Part-Time Wages	84,463	150,000	70,000	91,000
620	390	613.100	FICA	206,775	239,063	210,000	269,969
620	390	614.100	Retirement-LAGERS	452,528	589,050	485,000	715,104
620	390	615.100	Unemployment	0	5,000	0	5,000
620	390	616.100	Workman's Compensation	68,003	80,727	65,000	84,764
620	390	617.100	Life Insurance	3,127	3,483	3,200	3,483
620	390	617.200	Health Insurance	418,652	496,208	495,000	502,769
620	390	617.300	Dental Insurance	18,088	21,203	18,700	21,203
620	390	617.400	Vision Insurance	4,811	5,698	5,000	5,698
			Total Personnel Services	3,884,174	4,540,432	4,171,900	5,136,989

620	390	624.100	Postage & Freight	3,368	7,500	5,000	6,000
620	390	626.100	Maintenance & Repairs	0	0	0	0
620	390	626.104	Maint. & Repairs-Bldg/Grounds	51,410	103,650	75,000	74,850
620	390	627.100	Insurance	43,759	82,425	64,500	86,547
620	390	629.100	Other Professional Services	55,763	70,000	45,000	110,000
620	390	632.200	Contractual Services	721,460	680,150	650,000	716,950
620	390	633.100	Medical	385,798	463,850	420,000	506,850
			Total Services	1,261,558	1,407,575	1,259,500	1,501,197

620	390	651.100	Office Supplies	3,118	5,000	3,500	5,000
620	390	651.104	Uncapitalized Equipment	4,069	22,100	15,000	18,600
620	390	653.100	Books & Publications	647	1,500	0	500
620	390	658.100	Janitor Supplies	37,775	50,000	45,000	50,000
620	390	660.100	Other Supplies	4,263	28,600	12,000	13,500
			Total Supplies & Other	49,872	107,200	75,500	87,600

620	390	686.100	Other Equipment	0	10,000	0	12,000
			Total Capital Outlay	0	10,000	0	12,000

			TOTAL EXPENDITURES	5,195,604	6,065,207	5,506,900	6,737,786

Law Enforcement Sales Tax Fund

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
620	142	632.200	Contractual Services	0	3,008,050	0	745,333

Prop P - Law Enforcement Compensation Fund

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
			Fund Balance, January 1	$1,059,892	$1,096,243	$1,096,243	$1,103,243
			Projected Revenues	4,328,312	4,098,435	4,357,000	4,178,724
			Estimated Expenditures	(4,291,961)	(2,022,826)	(2,151,713)	(2,063,282)
			Revenues Over (Under)
			Expenditures	36,351	2,075,609	2,205,287	2,115,442
			Interfund Transfers In (Out)	0	(2,066,639)	(2,198,287)	(2,107,942)
			Fund Balance, December 31	$1,096,243	$1,105,213	$1,103,243	$1,110,743

			REVENUE
621	000	417.100	Prop P Law Enf. Comp. Sales Tax	4,319,065	4,089,435	4,350,000	4,171,224
621	000	491.150	Interest - Sales Tax	0	0	0	0
621	000	492.100	Interest - Investment	9,247	9,000	7,000	7,500
				4,328,312	4,098,435	4,357,000	4,178,724

			TOTAL PROPOSITION P - LAW
			ENFORCEMENT COMPENSATION
			FUND REVENUE	4,328,312	4,098,435	4,357,000	4,178,724

Proposition P - Law Enforcement Compensation

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
621	621	642.200	Berger PD Compensation	18,381	17,514	18,630	17,864
621	621	642.201	Gerald PD Compensation	73,524	70,055	74,518	71,456
621	621	642.202	New Haven PD Compensation	128,667	122,595	130,407	125,047
621	621	642.203	Pacific PD Compensation	340,048	324,002	344,647	330,482
621	621	642.204	St. Clair PD Compensation	257,334	245,191	260,814	250,095
621	621	642.205	Sullivan PD Compensation	330,858	315,246	335,332	321,550
621	621	642.206	Union PD Compensation	459,525	437,841	465,739	446,598
621	621	642.207	Washington PD Compensation	514,668	490,382	521,627	500,190
			Total Services	2,123,004	2,022,826	2,151,713	2,063,282

621	621	690.620	Transfer To Franklin County
			Law Enforcement For	2,144,708	2,031,582	2,161,028	2,072,214
			Compensation

621	621	690.100	Transfer To General Fund	24,249	35,057	37,259	35,728
			For Compensation

			PROPOSITION P LAW
			ENFORCEMENT COMPENSATION
			TOTAL EXPENDITURES	4,291,961	4,089,465	4,350,000	4,171,224

Proposition P Law Enforcement & Emergency Dispatch Fund

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
			Fund Balance, January 1	$4,195,638	$4,953,866	$5,016,143	$4,608,622
			Projected Revenues	4,527,755	4,249,435	4,543,000	4,341,224
			Estimated Expenditures	(3,233,642)	(3,165,965)	(4,064,414)	(4,788,396)
			Revenues Over (Under)	1,294,113	1,083,470	478,586	(447,172)
			Expenditures
			Interfund Transfers In (Out)	(473,608)	(886,107)	(886,107)	(972,524)
			Fund Balance, December 31	$5,016,143	$5,151,229	$4,608,622	$3,188,926

			REVENUE
622	000	417.100	Sales Tax	4,319,065	4,089,435	4,350,000	4,171,224
622	000	491.150	Interest - Sales Tax	0	0	0	0
622	000	492.100	Interest - Investment	208,690	160,000	193,000	170,000
622	000	493.050	Insurance Reimbursement	0	0	0	0
622	000	497.100	Miscellaneous Revenue	0	0	0	0
				4,527,755	4,249,435	4,543,000	4,341,224
			TOTAL PROPOSITION P - LAW
			ENFORCEMENT & EMERGENCY
			DISPATCH FUND REVENUE	4,527,755	4,249,435	4,543,000	4,341,224

Proposition P Law Enforcement Department

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
622	622	626.100	Maintenance & Repairs	0	0	0	30,000
622	622	630.100	Utilities	149,998	150,000	150,000	150,000
622	622	632.200	Contractual Services	9,426	20,000	86,497	261,000
			Total Services	159,424	170,000	236,497	441,000

622	622	651.104	Uncapitalized Equipment	43,219	36,650	36,650	15,500
622	622	661.100	Miscellaneous Other	7,845	10,000	15,852	10,200
			Total Supplies & Other	51,064	46,650	52,502	25,700

622	622	682.100	Buildings	0	0	0	0
622	622	686.100	Other Equipment	0	10,000	65,556	290,000
			Total Capital Outlay	0	10,000	65,556	290,000

622	622	671.100	Principal	1,315,000	1,345,000	2,355,000	2,405,000
622	622	672.100	Interest	825,684	786,234	789,537	736,534
			Total Debt Service	2,140,684	2,131,234	3,144,537	3,141,534

622	622	696.800	Cost of Issuance
622	622	690.620	Transfer To LESTF	473,608	486,107	486,107	972,524
				473,608	486,107	486,107	972,524

			PROPOSITION P LAW
			ENFORCEMENT TOTAL
			EXPENDITURES	2,824,780	2,843,991	3,985,199	4,870,758

Proposition P Emergency Dispatch Department

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
622	623	623.100	Telephone	144,614	235,160	170,342	241,930
622	623	624.100	Postage & Freight	0	100	100	100
622	623	626.100	Maintenance & Repairs	43,008	75,600	75,600	147,100
622	623	630.100	Utilities	23,966	25,000	23,385	30,600
622	623	631.100	Advertising	0	525	0	0
622	623	632.200	Contractual Services	202,824	280,856	198,846	246,502
622	623	634.100	Training	13,029	50,605	18,143	52,750
			Total Services	427,442	667,846	486,415	718,982

622	623	651.100	Office Supplies	4,314	7,000	5,500	7,720
622	623	651.104	Uncapitalized Equipment	69,616	85,585	57,984	43,600
622	623	652.100	Mileage	0	0	0	0
622	623	655.100	Business Expense	4,750	5,600	5,256	14,060
622	623	657.100	Fuel	396	4,500	350	5,500
622	623	660.100	Other Supplies	156	1,500	1,000	1,500
622	623	661.100	Misc. Other	353,095	4,050	800	3,800
			Total Supplies & Other	432,328	108,235	70,890	76,180

622	623	681.100	Land	0	0	0	0
622	623	686.100	Other Equipment	22,700	32,000	8,017	95,000
			Total Capital Outlay	22,700	32,000	8,017	95,000

622	623	690.640	Transfer to County 911	0	400,000	400,000	0
				0	400,000	400,000	0
			PROPOSITION P
			EMERGENCY DISPATCH
			TOTAL EXPENDITURES	882,471	1,208,081	965,322	890,162

Inmate Security Fund

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
			Fund Balance, January 1	$448,411	$593,311	$584,511	$718,511
			Projected Revenues	206,143	223,000	225,000	223,000
			Estimated Expenditures	(70,043)	(138,050)	(91,000)	(229,575)
			Revenues Over (Under)	136,100	84,950	134,000	(6,575)
			Expenditures
			Interfund Transfers In (Out)	0	0	0	0
			Fund Balance, December 31	$584,511	$678,261	$718,511	$711,936

			REVENUE
625	000	459.177	Inmate Security Revenue	183,632	205,000	203,000	180,000
625	000	492.100	Interest - Investment	22,512	18,000	22,000	20,000

			INMATE SECURITY
			TOTAL REVENUE	206,143	223,000	225,000	200,000

			EXPENDITURES
625	395	651.104	Uncapitalized Equipment	17,056	50,000	49,000	29,000
625	395	659.100	Uniforms	0	0	0	0
625	395	661.100	Miscellaneous Other	42,291	56,050	31,000	122,900
			Total Supplies & Other	59,347	106,050	80,000	151,900

625	395	634.100	Training	10,695	27,000	11,000	30,500
			Total Services	10,695	27,000	11,000	30,500

625	395	685.100	Vehicles	0	0	0	35,175
625	395	686.100	Other Equipment		5,000	0	12,000
			Total Capital Outlay	0	5,000	0	47,175

			INMATE SECURITY
			TOTAL EXPENDITURES	70,043	138,050	91,000	229,575

Collectors Tax Maintenance

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
630	030	626.100	Maintenance & Repairs	0	1,500	0	1,500
630	030	629.100	Other Professional Services	30,328	170,000	9,305	170,000
630	030	632.200	Contractual Services	135,000	367,588	362,588	378,333
630	030	634.100	Training	0	1,000	0	1,000
			Total Services	165,328	540,088	371,893	550,833

630	030	651.100	Office Supplies	1,307	1,500	540	1,500
630	030	651.104	Uncapitalized Equipment	1,034	41,000	4,000	41,000
			Total Supplies & Other	2,341	42,500	4,540	42,500

630	030	686.100	Other Equipment	20,470	80,000	0	0
			Total Capital Outlay	20,470	80,000	0	0

630	030	690.100	Transfers To General Fund	0	5,000	179,759	0
			Total Transfers	0	5,000	179,759	0

			COLLECTOR'S TAX MAINTENANCE
			TOTAL EXPENDITURES	188,139	667,588	556,192	593,333

Sheriff Revolving Fund

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
			Fund Balance, January 1	$170,146	$167,103	$167,103	$180,218
			Projected Revenues	51,607	46,000	71,900	46,000
			Operating Expenditures	(54,650)	(73,635)	(58,785)	(76,249)
			Revenues Over (Under)	(3,043)	(27,635)	13,115	(30,249)
			Expenditures
			Interfund Transfers In (Out)
			Transfers In	0	0	0	0
			Transfers Out	0
			Net Transfers In (Out)	0	0	0	0
			Fund Balance, December 31	$167,103	$139,468	$180,218	$149,969

			REVENUE
635	000	465.571	Conceal/Carry Revenue	44,597	40,000	66,000	75,000
635	000	492.100	Investment Interest	7,010	6,000	5,900	5,500
			Total Revenue	51,607	46,000	71,900	80,500

Sheriff Civil Fees Fund

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
			Fund Balance, January 1	$400,672	$382,472	$380,054	$442,874
			Projected Revenues	62,787	65,000	63,000	54,000
			Operating Expenditures	(83,406)	(35,000)	(180)	(407,500)
			Revenues Over (Under)	20,618	30,000	62,820	(353,500)
			Expenditures
			Interfund Transfers In (Out)
			Transfers In	-	0	0	0
			Transfers Out	0	0	0	0
			Net Transfers In (Out)	-	0	0	0
			Fund Balance, December 31	$380,054	$412,472	$442,874	$89,374

			REVENUE
636	000	463.315	Sheriff Civil Fees	46,118	50,000	50,000	50,000
636	000	492.100	Investment Interest	16,669	15,000	13,000	4,000
636	000	498.635	Transfer from Sheriff Revolving Fund	0	0	0	0
			Total Revenue	62,787	65,000	63,000	54,000

			EXPENDITURES
636	376	632.200	Contractual Services	0	15,000	0	0
636	376	634.100	Training	2,661	10,000	0	0
			Total Services	2,661	25,000	0	0

636	376	651.104	Uncapitalized Equipment	77,806	5,000	0	5,000
636	376	659.100	Uniforms	0	0	0	0
636	376	661.100	Miscellaneous Other	2,939	5,000	180	2,500
			Total Supplies & Other	80,745	10,000	180	7,500

636	376	686.100	Other Equipment	0	0	0	400,000
			Total Capital Outlay	0	0	0	400,000

			TOTAL SHERIFF CIVIL FEES
			FUND EXPENDITURES	83,406	35,000	180	407,500

County-Wide 911 Fund

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
			Fund Balance, January 1	$884,026	$713,368	$713,716	$413,882
			Projected Revenues	909,706	858,500	897,266	861,100
			Operating Expenditures	(2,280,016)	(3,031,725)	(2,797,100)	(3,885,629)
			Revenues Over (Under)
			Expenditures	(1,370,310)	(2,173,225)	(1,899,834)	(3,024,529)
			Interfund Transfers In (Out)
			Transfers In	1,200,000	1,600,000	1,600,000	2,700,000
			Transfers Out
			Net Transfers In (Out)	1,200,000	1,600,000	1,600,000	2,700,000
			Fund Balance, December 31	$713,716	$140,143	$413,882	$89,353

			REVENUE
640	000	417.300	Telephone Tax Revenue	637,856	600,000	600,000	600,000
640	000	417.400	Prepaid Phone Cards Revenue	30,349	30,000	35,000	30,000
			Total Taxes	668,205	630,000	635,000	630,000

640	000	455.080	Served Agencies Dispatch Fees	169,000	169,000	183,500	191,100
640	000	455.085	PSAP Fees	13,765	0	13,765	0
640	000	470.000	Private Road Signs	0	0	0	0
			Total Fees/Services Revenue	182,765	169,000	197,265	191,100

640	000	492.100	Investment Interest	58,735	59,500	65,000	40,000
640	000	497.100	Miscellaneous Revenue	0	0	0	0
			Total Miscellaneous Revenue	58,735	59,500	65,000	40,000

640	000	498.100	Transfers From General Fund	0	0	0	2,700,000
640	000	498.622	Transfer from Prop P Law Enforcement and Emergency Dispatch Fund	0	400,000	400,000	0
640	000	498.495	Transfer From American Rescue Plan	1,200,000	1,200,000	1,200,000	0
			Total Transfers In	1,200,000	1,600,000	1,600,000	2,700,000

			Total Revenue	2,109,705	2,458,500	2,497,265	3,561,100

County-Wide 911 Dispatching Expenditures

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
640	045	611.100	Regular Wages	1,430,449	1,757,000	1,700,000	2,186,000
640	045	611.200	Overtime	192,226	320,600	240,000	417,700
640	045	612.100	Part-time Wage	64,129	116,500	70,000	147,000
640	045	613.100	FICA	123,415	161,000	145,000	210,429
640	045	614.100	Retirement-LAGERS	238,381	316,000	305,000	467,200
640	045	616.100	Workman's Compensation	0	0	0	0
640	045	617.100	Life Insurance	1,571	2,665	2,100	2,700
640	045	617.200	Health Insurance	218,359	341,100	320,000	435,100
640	045	617.300	Dental Insurance	9,073	13,200	12,000	15,400
640	045	617.400	Vision Insurance	2,413	3,660	3,000	4,100
			Total Personnel Services	2,280,016	3,031,725	2,797,100	3,885,629

			TOTAL COUNTY WIDE 911
			DISPATCHING EXPENDITURES	2,280,016	3,031,725	2,797,100	3,885,629

Prosecuting Attorney Training Fund

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
			Fund Balance, January 1	$45,412	$51,646	$54,620	$60,450
			Projected Revenues	16,924	12,500	14,830	13,167
			Operating Expenditures	(7,716)	(9,000)	(9,000)	(9,000)
			Revenues Over (Under)
			Expenditures	9,208	3,500	5,830	4,167
			Interfund Transfers In (Out)
			Fund Balance, December 31	$54,620	$55,146	$60,450	$64,617

			REVENUE
650	000	450.650	Court Costs Reimbursement	8,187	7,500	9,000	8,167
650	000	450.675	Municipal Court Fees	6,662	4,000	4,030	4,000
650	000	492.100	Interest - Investments	2,075	1,000	1,800	1,000
			Total Revenue	16,924	12,500	14,830	13,167

			EXPENDITURES
650	050	634.100	Training	7,716	9,000	9,000	9,000
			Total Services	7,716	9,000	9,000	9,000

			PROSECUTING TRAINING FUND
			TOTAL EXPENDITURES	7,716	9,000	9,000	9,000

Election Services

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
			Fund Balance, January 1	$258,437	$293,480	$301,817	$331,817
			Projected Revenues	46,204	33,000	34,500	33,000
			Operating Expenditures	(2,824)	(28,500)	(4,500)	(106,250)
			Revenues Over (Under)	43,380	4,500	30,000	(73,250)
			Expenditures
			Interfund Transfers In (Out)	0	0	0	0
			Balance December 31	$301,817	$297,980	$331,817	$258,567

			REVENUE
655	000	441.205	Vote Equip. Maint/Security		0	0	0
655	000	443.612	State Election Grant Rev.	0	0	0	0
655	000	451.300	Election Services Fees	34,313	25,000	25,000	25,000
655	000	492.100	Investment Interest	11,892	8,000	9,500	8,000
655	000	497.100	Miscellaneous Revenue	0	0	0	0
			Total Revenue	46,204	33,000	34,500	33,000
655	000	498.100	Transfer From General	0	0	0	0

			EXPENDITURES
655	055	632.200	Contractual Services	0	0	0	0
			Total Services	0	0	0	0
655	055	634.100	Training	0	2,000	0	17,000
655	055	651.100	Office Supplies	0	1,000	0	35,000
655	055	651.104	Uncapitalized Equipment	0	10,000	0	15,000
655	055	654.100	Memberships	0	1,000	0	2,000
655	055	655.100	Business Expense	2,824	7,500	4,500	25,250
655	055	661.100	Miscellaneous Other	0	3,000	0	3,000
			Total Supplies & Other	2,824	24,500	4,500	97,250

655	055	683.100	Building Improvements	0	0	0	0
655	055	686.100	Other Equipment	0	6,000	0	9,000
			Total Capital Outlay	0	6,000	0	9,000

655	055	690.100	Transfers to General Fund	0		0

			ELECTION SERVICES
			TOTAL EXPENDITURES	2,824	30,500	4,500	106,250

Domestic Violence

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
			Fund Balance, January 1	$258,437	$293,480	$301,817	$331,817
			Projected Revenues	46,204	33,000	34,500	33,000
			Operating Expenditures	(2,824)	(28,500)	(4,500)	(106,250)
			Revenues Over (Under)	43,380	4,500	30,000	(73,250)
			Expenditures
			Interfund Transfers In (Out)	0	0	0	0
			Balance December 31	$301,817	$297,980	$331,817	$258,567

			REVENUE
655	000	441.205	Vote Equip. Maint/Security		0	0	0
655	000	443.612	State Election Grant Rev.	0	0	0	0
655	000	451.300	Election Services Fees	34,313	25,000	25,000	25,000
655	000	492.100	Investment Interest	11,892	8,000	9,500	8,000
655	000	497.100	Miscellaneous Revenue	0	0	0	0
			Total Revenue	46,204	33,000	34,500	33,000
655	000	498.100	Transfer From General	0	0	0	0

			EXPENDITURES
655	055	632.200	Contractual Services	0	0	0	0
			Total Services	0	0	0	0
655	055	634.100	Training	0	2,000	0	17,000
655	055	651.100	Office Supplies	0	1,000	0	35,000
655	055	651.104	Uncapitalized Equipment	0	10,000	0	15,000
655	055	654.100	Memberships	0	1,000	0	2,000
655	055	655.100	Business Expense	2,824	7,500	4,500	25,250
655	055	661.100	Miscellaneous Other	0	3,000	0	3,000
			Total Supplies & Other	2,824	24,500	4,500	97,250

655	055	683.100	Building Improvements	0	0	0	0
655	055	686.100	Other Equipment	0	6,000	0	9,000
			Total Capital Outlay	0	6,000	0	9,000

655	055	690.100	Transfers to General Fund	0		0

			ELECTION SERVICES
			TOTAL EXPENDITURES	2,824	30,500	4,500	106,250

Health Department Revenue

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
			Balance, January 1	$31,585	$49,681	$31,585	$46,520
			Projected Revenues	29,672	33,500	26,511	33,500
			Operating Expenditures	(11,576)	(50,000)	(11,576)	(50,000)
			Revenues Over (Under)	18,096	(16,500)	14,935	(16,500)
			Expenditures
			Interfund Transfers In (Out)
			Fund Balance, December 31	$49,681	$33,181	$46,520	$30,020

			REVENUE
660	000	467.100	Fees from Courts	24,412	30,000	22,000	30,000
660	000	467.400	Recorder of Deeds	3,610	3,000	2,700
			Marriage Fees	0	0	0	3,000
660	000	492.100	Interest - Investments	1,651	500	1,811	500
			Total Revenue	29,672	3,500	26,511	33,500

			EXPENDITURES
660	060	632.200	Contractual Services	11,576	50,000	0	50,000
			Total Services	11,576	50,000	0	50,000

			DOMESTIC VIOLENCE
			TOTAL EXPENDITURES	11,576	50,000	0	50,000

Health Department

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
665	065	611.100	Regular Wages	494,554	475,117	470,000	509,126
665	065	611.200	Overtime	0	3,000	0	3,000
665	065	612.100	Part-time Wages	20,634	100,000	5,000	10,000
665	065	613.100	FICA	37,343	40,425	40,425	39,943
665	065	614.100	Retirement-LAGERS	75,639	66,919	66,919	89,606
665	065	615.100	Unemployment	0	2,500	2,500	2,625
665	065	616.100	Workers Compensation	11,600	14,333	14,333	15,050
665	065	617.100	Life Insurance	772	882	882	926
665	065	617.200	Health Insurance	92,751	98,700	98,700	103,635
665	065	617.300	Dental Insurance	4,460	4,803	4,803	5,043
665	065	617.400	Vision Insurance	1,186	1,288	1,288	1,352
			Total Personnel Services	738,939	807,967	704,850	780,306

665	065	623.100	Telephone	4,693	5,000	5,000	5,000
665	065	624.100	Postage & Freight	1,314	3,000	3,000	1,620
665	065	626.100	Maintenance & Repairs	5,729	10,000	5,000	10,000
665	065	629.100	Other Professional Services	79	5,550	5,550	5,742
665	065	630.100	Utilities	7,364	9,000	9,000	10,080
665	065	632.200	Contractual Services	51,761	55,343	55,000	55,400
665	065	633.100	Medical	2,704	36,950	10,000	39,450
665	065	634.100	Training	457	7,800	5,000	6,800
			Total Services	74,101	132,643	97,550	134,092

665	065	651.100	Office Supplies	2,612	6,000	5,000	6,000
665	065	651.104	Uncapitalized Equipment	1,267	14,100	14,100	500
665	065	652.100	Mileage	3,682	9,000	9,000	9,000
665	065	653.100	Books & Publications	0	2,500	1,200	1,500
665	065	654.100	Memberships	1,910	2,500	2,500	2,800
665	065	655.100	Business Expense	41	4,400	2,000	1,700
665	065	661.100	Miscellaneous Other	7,154	8,160	6,000	8,350
			Total Supplies & Other	16,665	46,660	39,800	29,850

665	065	686.100	Other Equipment	0	0	0	0
665	065	685.100	Vehicles	48,916	0	0	0
			Total Capital Outlay	48,916	0	0	0

665	065	690.100	Transfer To General Fund	33,356	35,542	35,542	36,315
665	065	690.450	Transfer To Capital Projects Fund	0	0	0	0
				33,356	35,542	35,542	36,315

			HEALTH DEPARTMENT
			TOTAL EXPENDITURES	911,978	1,022,812	877,742	980,563

WIC

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
665	065	611.100	Regular Wages	494,554	475,117	470,000	509,126
665	065	611.200	Overtime	0	3,000	0	3,000
665	065	612.100	Part-time Wages	20,634	100,000	5,000	10,000
665	065	613.100	FICA	37,343	40,425	40,425	39,943
665	065	614.100	Retirement-LAGERS	75,639	66,919	66,919	89,606
665	065	615.100	Unemployment	0	2,500	2,500	2,625
665	065	616.100	Workers Compensation	11,600	14,333	14,333	15,050
665	065	617.100	Life Insurance	772	882	882	926
665	065	617.200	Health Insurance	92,751	98,700	98,700	103,635
665	065	617.300	Dental Insurance	4,460	4,803	4,803	5,043
665	065	617.400	Vision Insurance	1,186	1,288	1,288	1,352
			Total Personnel Services	738,939	807,967	704,850	780,306

665	065	623.100	Telephone	4,693	5,000	5,000	5,000
665	065	624.100	Postage & Freight	1,314	3,000	3,000	1,620
665	065	626.100	Maintenance & Repairs	5,729	10,000	5,000	10,000
665	065	629.100	Other Professional Services	79	5,550	5,550	5,742
665	065	630.100	Utilities	7,364	9,000	9,000	10,080
665	065	632.200	Contractual Services	51,761	55,343	55,000	55,400
665	065	633.100	Medical	2,704	36,950	10,000	39,450
665	065	634.100	Training	457	7,800	5,000	6,800
			Total Services	74,101	132,643	97,550	134,092

665	065	651.100	Office Supplies	2,612	6,000	5,000	6,000
665	065	651.104	Uncapitalized Equipment	1,267	14,100	14,100	500
665	065	652.100	Mileage	3,682	9,000	9,000	9,000
665	065	653.100	Books & Publications	0	2,500	1,200	1,500
665	065	654.100	Memberships	1,910	2,500	2,500	2,800
665	065	655.100	Business Expense	41	4,400	2,000	1,700
665	065	661.100	Miscellaneous Other	7,154	8,160	6,000	8,350
			Total Supplies & Other	16,665	46,660	39,800	29,850

665	065	686.100	Other Equipment	0	0	0	0
665	065	685.100	Vehicles	48,916	0	0	0
			Total Capital Outlay	48,916	0	0	0

665	065	690.100	Transfer To General Fund	33,356	35,542	35,542	36,315
665	065	690.450	Transfer To Capital Projects Fund	0	0	0	0
				33,356	35,542	35,542	36,315

			HEALTH DEPARTMENT
			TOTAL EXPENDITURES	911,978	1,022,812	877,742	980,563

PHEP/CRI Department Expenditures

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
665	085	611.100	Regular Wages	80,414	132,597	90,000	50,295
665	085	611.200	Overtime	0	0	0	0
665	085	612.100	Part-time Wages	0	0	0	0
665	085	613.100	FICA	6,025	9,700	9,700	3,848
665	085	614.100	Retirement-LAGERS	12,735	20,000	20,000	8,852
665	085	617.100	Life Insurance	79	200	200	210
665	085	617.200	Health Insurance	8,402	13,500	13,500	14,175
665	085	617.300	Dental Insurance	457	950	950	998
665	085	617.400	Vision Insurance	122	315	315	331
			Total Personnel Services	108,234	177,262	134,665	78,709

665	085	626.100	Maintenance & Repairs	383	2,000	500	0
665	085	632.200	Contractual Services	3,900	4,300	4,300	4,700
665	085	634.100	Training	54	500	500	0
			Total Services	4,337	6,800	5,300	4,700

665	085	651.100	Office Supplies	389	815	800	0
665	085	651.104	Uncapitalized Equipment	0	0	0	0
665	085	652.100	Mileage	0	800	0	0
665	085	655.100	Business Expense	0	500	100	0
665	085	661.100	Miscellaneous Other	400	400	400	400
			Total Supplies & Other	789	2,515	1,300	400

665	085	686.100	Other Equipment	0	0	0	0
			Total Capital Outlay	0	0	0	0

			PHEP/CRI DEPARTMENT
			TOTAL EXPENDITURES	113,361	186,577	141,265	83,809

Recorders Records Preservation

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
			Fund Balance, January 1	$495,113	$473,813	$481,402	$505,102
			Projected Revenues	83,340	79,000	78,000	78,000
			Operating Expenditures	(97,051)	(65,100)	(54,300)	(81,900)
			Revenues Over (Under)	(13,711)	13,900	23,700	(3,900)
			Expenditures
			Interfund Transfers In (Out)
			Fund Balance, December 31	$481,402	$487,713	$505,102	$501,202

			REVENUE
670	000	467.410	Recorder of Deeds User Fees	43,440	41,000	43,000	43,000
670	000	467.420	Recorder of Deeds
			Technology Fees	18,998	18,000	19,000	19,000
670	000	492.100	Investment Interest	20,902	20,000	16,000	16,000
670	000	497.100	Miscellaneous Revenue	0
			Total Revenue	83,340	79,000	78,000	78,000

			EXPENDITURES
670	070	632.100	Miscellaneous Other Services	517	11,600	7,000	14,100
670	070	632.200	Contractual Services	69,497	34,900	33,500	37,000
670	070	634.100	Training	2,658	4,500	2,500	5,800
			Total Services	72,672	51,000	43,000	56,900

670	070	651.104	Uncapitalized Equipment	1,775	5,300	5,300	13,000
			Total Supplies & Other	1,775	5,300	5,300	13,000

670	070	686.100	Other Equipment	22,604	8,800	6,000	12,000
			Total Capital Outlay	22,604	8,800	6,000	12,000

			RECORDS PRESERVATION
			TOTAL EXPENDITURES	97,051	65,100	54,300	81,900

670	070	690.100	Transfer to General Fund	0	0	0	0

PA Admin Handling Cost

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
			Fund Balance, January 1	$26,170	$26,098	$26,098	$25,394
			Projected Revenues	7,928	9,500	8,000	7,500
			Operating Expenditures	0	(1,500)	(704)	(1,000)
			Revenues Over (Under)	7,928	8,000	7,296	6,500
			Expenditures
			Interfund Transfers In (Out)
			Transfers In
			Transfers Out	(8,000)	(8,000)	(8,000)	(8,000)
			Net Transfers In (Out)
			Fund Balance, December 31	$26,098	$26,098	$25,394	$23,894

			REVENUE
680	000	461.202	Bad Check Fees	6,653	8,500	5,000	6,000
680	000	492.100	Investment Interest	1,275	1,000	3,000	1,500
680	000	497.100	Miscellaneous Revenue	0	0	0	0
			Total Revenue	7,928	9,500	8,000	7,500

			EXPENDITURES
680	080	624.100	Postage & Freight	0	500	0	500
			Total Services	0	500	0	500

680	080	651.100	Office Supplies	0	500	254	500
680	080	651.104	Uncapitalized Equipment	0	500	450	500
			Total Supplies & Other	0	1,000	704	1,000

680	080	685.100	Vehicles	0	0	0	0
			Total Capital Outlay	0	0	0	0

680	080	690.100	Transfers to General Fund/Payroll	8,000	8,000	8,000	8,000
680	080	690.650	Transfers For PA Training Fund	0	0	0	0
			Total Transfers	8,000	8,000	8,000	8,000

			PROSECUTING ATTORNEY
			ADMINISTRATIVE HANDLING COST
			TOTAL EXPENDITURES	8,000	9,500	8,704	9,500

Municipal Court

Fund	Dept	Account Number	Description	2024 Actual	2025 Adopted Budget	2025 Estimated By Dept	2026 Adopted Budget
			Fund Balance, January 1	$120,101	$191,260	$185,141	$83,211
			Projected Revenues	353,295	337,000	262,172	260,300
			Estimated Expenditures	(238,256)	(264,103)	(264,102)	(273,736)
			Revenues Over (Under)
			Expenditures	115,039	72,897	(1,930)	(13,436)
			Interfund Transfers In (Out)
			Transfers In
			Transfers Out	(50,000)	(100,000)	(100,000)	0
			Net Transfers In (Out)	(50,000)
			Fund Balance, December 31	$185,141	$164,157	$83,211	$69,775

			REVENUE
685	000	450.500	Municipal Court Costs	29,311	30,000	18,000	1,800
685	000	450.550	Municipal Court Fines	313,559	300,000	235,000	250,000
685	000	450.580	Judicial Education	2,665	3,000	2,000	2,000
			Total Fees Revenue	345,535	333,000	255,000	253,800

685	000	492.100	Interest	7,760	4,000	7,172	6,500
			Total Investment Revenue	7,760	4,000	7,172	6,500

685	000	498.100	Transfer from General	0	0	0	0
			Total Transfers In	0	0	0	0

			TOTAL REVENUE	353,295	337,000	262,172	260,300

Franklin Count Missouri 2026 Budget

Dave Schatz

Paul Overschmidt

Ken Cox

Angela Gibson

Franklin Count Missouri
2026 Budget