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File #:
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OR-25-010
Version:
1
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Name:
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Budget Adoption
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Type:
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Ordinance
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Status:
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Ordinances
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On agenda:
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9/2/2025
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Final action:
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Title:
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Consider an ordinance adopting the Annual Budget for the City of Killeen for the fiscal year beginning October 1, 2025 and ending September 30, 2026.
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Title
Consider an ordinance adopting the Annual Budget for the City of Killeen for the fiscal year beginning October 1, 2025 and ending September 30, 2026.
Body
DATE: September 2, 2025
TO: Kent Cagle, City Manager
FROM: Judith Tangalin, Executive Director of Finance
SUBJECT: FY 2026 Budget Adoption
BACKGROUND AND FINDINGS:
Article V. of Killeen's City Charter requires the City Manager to submit a proposed budget to City Council that provides a complete financial plan for the upcoming fiscal year. The proposed FY 2026 Budget was submitted to City Council on July 1, 2025.
State law and the City Charter require a public hearing be held to elicit citizen comment on the proposed budget. A public hearing was held on July 22, 2025. The City Charter also states that City Council may insert additional items and make increases to the City Manager's proposed budget as long as there is a public hearing held on the changes.
A motion of direction to make changes to the proposed FY 2026 Budget was given on August 5, 2025. The changes made to the proposed budget required an additional public hearing, which was held on August 19, 2025. Below is a list of those changes:
|
General Fund |
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Revenues |
Expenses |
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FY 2026 Proposed Budget |
$130,848,166 |
$130,848,166 |
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Add: Property Tax |
2,499,289 |
- |
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Add: 1% COLA/Comp Plan Implementation |
- |
628,106 |
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Add: Traffic Signal Inventory & 5 Year Maint Plan |
- |
663,000 |
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Add: PD 4 Officers & 1 Sergeant |
- |
522,577 |
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Add: Assistant City Manager |
- |
281,584 |
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Add: FD Deputy Chief |
- |
169,306 |
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Add: Transfer to IT Fund for New FTE |
- |
113,253 |
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Add: Municipal Court Bailiff |
- |
63,724 |
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Add: Children's Advocacy Center |
- |
41,500 |
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Add: PD Body Armor |
- |
39,202 |
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Add: PD Field Training Officer Incentive Pay Inc |
- |
37,087 |
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Add: FD Reclass Captain to Battalion Chief |
- |
12,772 |
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Add: FD Arson Investigator Assignment Pay Inc |
- |
7,428 |
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Reduce: City Council Travel & Training |
- |
(80,250) |
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New Total |
$133,347,455 |
$133,347,455 |
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Debt Service Fund |
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Revenues |
Expenses |
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FY 2026 Proposed Budget |
$20,207,374 |
$21,087,558 |
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Add: Property Tax |
189,367 |
- |
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New Total |
$20,396,741 |
21,087,558 |
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Hotel Occupancy Tax Fund |
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Revenues |
Expenses |
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FY 2026 Proposed Budget |
$3,110,515 |
$3,110,515 |
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Add: Interest Income |
8,906 |
- |
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Add: 1% COLA/Comp Plan Implementation |
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8,906 |
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New Total |
$3,119,421 |
$3,119,421 |
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Court Building Security Fund |
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Revenues |
Expenses |
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FY 2026 Proposed Budget |
$80,490 |
$81,988 |
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Add: 1% COLA/Comp Plan Implementation |
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713 |
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New Total |
$80,490 |
$82,701 |
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Local Youth Diversion Fund |
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Revenues |
Expenses |
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FY 2026 Proposed Budget |
$86,975 |
$63,390 |
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Add: 1% COLA/Comp Plan Implementation |
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581 |
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New Total |
$86,975 |
$63,971 |
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Tx State Veteran Cemetery Fund |
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Revenues |
Expenses |
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FY 2026 Proposed Budget |
$1,969,152 |
$1,969,152 |
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Add: 1% COLA/Comp Plan Implementation |
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13,728 |
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New Total |
$1,969,152 |
$1,982,880 |
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Law Enforcement Grant Fund |
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Revenues |
Expenses |
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FY 2026 Proposed Budget |
$351,915 |
$351,127 |
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Add: 1% COLA/Comp Plan Implementation |
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435 |
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New Total |
$351,915 |
$351,562 |
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Aviation Enterprise Fund |
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Revenues |
Expenses |
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FY 2026 Proposed Budget |
$7,011,248 |
$6,403,363 |
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Add: 1% COLA/Comp Plan Implementation |
- |
58,241 |
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New Total |
$7,011,248 |
$6,461,604 |
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Solid Waste Enterprise Fund |
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Revenues |
Expenses |
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FY 2026 Proposed Budget |
$28,393,641 |
$28,393,641 |
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Add: Interest Income |
58,020 |
- |
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Add: 1% COLA/Comp Plan Implementation |
- |
58,020 |
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New Total |
$28,451,661 |
$28,451,661 |
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Water & Sewer Enterprise Fund |
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Revenues |
Expenses |
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FY 2026 Proposed Budget |
$52,309,845 |
$52,309,845 |
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Add: Interest Income |
96,892 |
- |
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Add: 1% COLA/Comp Plan Implementation |
- |
96,892 |
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New Total |
$52,406,737 |
$52,406,737 |
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Drainage Utility Enterprise Fund |
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Revenues |
Expenses |
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FY 2026 Proposed Budget |
$5,532,601 |
$5,532,601 |
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Add: Interest Income |
49,629 |
- |
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Add: 1% COLA/Comp Plan Implementation |
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49,629 |
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New Total |
$5,582,230 |
$5,582,230 |
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Fleet Internal Service Fund |
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Revenues |
Expenses |
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FY 2026 Proposed Budget |
$2,040,503 |
$2,040,503 |
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Add: 1% COLA/Comp Plan Implementation |
- |
15,779 |
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New Total |
$2,040,503 |
$2,056,282 |
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Risk Management Internal Service Fund |
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Revenues |
Expenses |
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FY 2026 Proposed Budget |
$2,399,975 |
$2,399,975 |
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Add: 1% COLA/Comp Plan Implementation |
- |
2,223 |
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New Total |
$2,399,975 |
$2,402,198 |
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Information Technology Internal Service Fund |
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Revenues |
Expenses |
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FY 2026 Proposed Budget |
$8,255,575 |
$9,220,033 |
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Add: Transfer from General Fund |
113,253 |
- |
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Add: Information Technology Security Manager |
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113,253 |
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Add: 1% COLA/Comp Plan Implementation |
- |
17,645 |
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New Total |
$8,368,828 |
$9,350,931 |
THE ALTERNATIVES CONSIDERED:
Adopt the Budget
Which alternative is recommended? Why?
Adopt the budget ordinance as presented. The City Charter requires the budget to be adopted by majority vote of the City Council on or before the 20th day of the last month of the fiscal year (September 20th), or the budget as submitted by the City Manager is deemed to have been adopted.
CONFORMITY TO CITY POLICY:
The attached ordinance conforms with the City Charter and the City's Financial Governance Policy.
FINANCIAL IMPACT:
What is the amount of the revenue/expenditure in the current fiscal year? For future years?
Proposed revenue and expenditures for FY 2026 are as follows:
|
Fund Group |
FY 2026 Revenues |
FY 2026 Expenses |
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General Fund |
$133,347,455 |
$133,347,455 |
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Water & Sewer Fund |
52,406,737 |
52,406,737 |
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Capital Project Funds |
24,509,303 |
39,357,498 |
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Solid Waste Fund |
28,451,661 |
28,451,661 |
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Internal Service Funds |
22,340,464 |
23,340,569 |
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Debt Service Fund |
20,396,741 |
21,087,558 |
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Other Special Revenues |
12,549,024 |
14,570,258 |
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Street Maintenance Fund |
10,245,240 |
9,686,850 |
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Aviation Fund |
7,011,248 |
6,461,604 |
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Drainage Utility Fund |
5,582,230 |
5,582,230 |
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Hotel Occupancy Tax |
3,119,421 |
3,119,421 |
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Golf Course Fund |
1,548,836 |
1,696,977 |
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Total |
$321,508,360 |
$339,108,818 |
Is this a one-time or recurring revenue/expenditure?
N/A
Is this revenue/expenditure budgeted?
N/A
If not, where will the money come from?
N/A
Is there a sufficient amount in the budgeted line-item for this revenue/expenditure?
N/A
RECOMMENDATION:
Approve the ordinance adopting the Annual Budget for the City of Killeen for the fiscal year beginning October 1, 2025 and ending September 30, 2026.
DEPARTMENTAL CLEARANCES:
Finance
Legal
ATTACHED SUPPORTING DOCUMENTS:
Ordinance
Taxpayer Impact Statement
FY 2026 Proposed Budget Hyperlink
Presentation
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