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Transfer to Cable Fund <br />% of <br />Effect on Levy % Chg Cost Categories Balanced Levy <br />50,000 0.83% 50,000 4.91% <br />Step Increases <br />54,161 <br />3% COLA Adjustments <br />45,448 <br />99,609 <br />9.8% <br />Public Works Staffing Phase 2- 1 Lead (Jan 2026 Start) <br />3,322 <br />3,322 <br />0.3% <br />Reconthe Go <br />8,100 <br />8,100 <br />0.8% <br />Health Insurance/Work Comp Benefits <br />48,266 <br />48,266 <br />4.7% <br />Personnel Costs <br />159,297 <br />2.64% <br />159,297 <br />15.65% <br />Increase in RamCo Sheriff <br />233,475 <br />Increase in UFD <br />159,231 <br />Increase in Ramco Dispatch <br />12,780 <br />405,486 <br />39.89,16 <br />RamCo Facility Maintenance Facility- Rent <br />5,847 <br />5,847 <br />0.6% <br />Permit Software Conversion <br />60,000 <br />60,000 <br />5.9% <br />Park Maintenance (Park Sign Replacements, Buckthorn Removal, Supplies/Materials- <br />47,420 <br />47,420 <br />4.7% <br />Springbrook Metro -I NET Server Migration <br />10,000 <br />10,000 <br />1.0% <br />Street Maintenance Program/PWMP Street Projects <br />(30,500) <br />(30,500) <br />-3.09/o <br />PY Underfunded Levy Costs <br />122,009 <br />122,009 <br />12.0% <br />Net changes in other GF Budget Areas & PY Underfunded Levy Costs <br />21,258 <br />21,258 <br />2.1% <br />Total General Fund Costs <br />850,817 <br />14.11% <br />850,817 <br />83.59% <br />PIR Fund <br />- <br />- <br />0.0% <br />EDA Fund <br />100,000 <br />100,000 <br />9.8% <br />Equipment/Bldg Replacement <br />- <br />- <br />0.0% <br />Public Safety <br />52,000 <br />52,000 <br />5.1% <br />Total CIP Fund Costs <br />152,000 <br />2.52% <br />152,000 <br />14.93% <br />Total General & CIP Fund Costs <br />1,002,817 <br />16.64% <br />1,002,817 <br />98.53% <br />Underfunded Levy Costs <br />(Of <br />0.0% <br />(0) <br />0.0% <br />PIR Fund - Excess <br />180,000 <br />180,000 <br />17.7% <br />Transfer from Public Safety Capital Fund (Franchise Fees) to General Fund <br />(165,000) <br />(165,000) <br />-16.2% <br />Total Balanced Levy Costs <br />1,017,817 <br />16.88% <br />' <br />100.00% <br />Wales and Benefits <br />The 2026 proposed budget assumes the following for non -union and union employees: <br />Non -Union Employees <br />• A wage adjustment of 3.0% <br />• A 13.9% increase for health and a 0.0% increase for dental <br />• A 0.0% increase for life insurance premiums <br />Union Employees <br />• A wage adjustment of 3.0% <br />• A 15.0% increase for health (which includes dental), with the City's contribution remaining at <br />87% <br />• A 0.0% increase for life insurance premiums <br />Overall, the city's cost for health insurance is increasing by $68,455, with $48,266 being allocated to <br />the General Fund. The number of FTE's included in the budget remains unchanged from 2025. <br />Total personnel costs increased by $234,086 from 2025 to 2026, with $159,297 being allocated to the <br />General Fund. The breakdown of this increase is as follows: <br />Page 2 of 7 <br />