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CITY OF EARLY

BUDGET

Fiscal Year 2026-2027 Adopted Budget

Table of Contents City Council...................................................................................................................................Page 3 History of Early, Texas...............................................................................................................Page 4 Organizational Chart..................................................................................................................Page 5 Budget Calendar..........................................................................................................................Page 6 Message From The City Administrator.................................................................................Page 7 Budget Ordinance.......................................................................................................................Page 11 Property Tax Ordinance.............................................................................................................Page 12 Total Operating Revenue/Expenditures...............................................................................Page 13 Debt Service.........................................................................................................................Page 14 Equipment & Vehicles.......................................................................................................Page 15 Facility Repairs & Improvements...................................................................................Page 16 Grants.....................................................................................................................................Page 17 General Fund Revenue...............................................................................................................Page 18 Certified Taxable Value.....................................................................................................Page 19 Property Tax Revenue........................................................................................................Page 20 Property Tax Formula.........................................................................................................Page 21 Sales Tax Breakdown.........................................................................................................Page 22 Sales Tax Revenue..............................................................................................................Page 23 General Fund Expense Breakdown.........................................................................................Page 24 Administration......................................................................................................................Page 25 Streets.....................................................................................................................................Page 26 Fire...........................................................................................................................................Page 27 Police.......................................................................................................................................Page 28 Parks and Recreation..........................................................................................................Page 29 Convention and Visitors Bureau................................................................................................Page 30 Town Center Boardwalk...............................................................................................................Page 31 Municipal Development District.................................................................................................Page 33 Water, Sewer, and Sanitation Rates.........................................................................................Page 34 Water Fund.......................................................................................................................................Page 35 Sewer Fund.......................................................................................................................................Page 36 Sanitation Fund...............................................................................................................................Page 37 Employee Benefits..........................................................................................................................Page 38 Holidays..............................................................................................................................................Page 39 Fire Department Pay Scale..................................................................................................Page 40 Public Works Pay Scale........................................................................................................Page 41 Police Department Pay Scale..............................................................................................Page 42 Administrative Pay Scale......................................................................................................Page 43 Page 1

Table of Contents Capital Improvements.......................................................................................................................Page 44 Budget Summary................................................................................................................................Page 47 Budget Cover.......................................................................................................................................Page 49 Comprehensive Budget....................................................................................................................Page 50 General Fund.............................................................................................................................. Convention & Visitors Bureau............................................................................................... Municipal Development District.......................................................................................... Capital Projects......................................................................................................................... Gen Rfgd 2010............................................................................................................................ Debt Service................................................................................................................................ Water............................................................................................................................................. Sewer............................................................................................................................................. Sanitation..................................................................................................................................... Summary & Observations.........................................................................................................

Page 2

Our Council Fiscal Year

October 1, 2026 - September 30, 2027

City Administrator

Tony Aaron (Budget Prepared by City Administrator)

Benny Allcorn Mayor Pro-Tem

Mayor Bob Mangrum, PhD

Page 3

Joel Johnson City Council

Charles Matlock

Travis Eoff

Garry Forisha

City Council

History of Early

Early, Texas is located at the intersection of U.S. Highways 67 and 84 along the Pecan Bayou, just east of Brownwood in central Brown County. The area was first settled in the early 1850s by Welcome W. Chandler, and in 1858, Brown County’s first post office was established in his home. Disputes over land and water in the late 1860s led many residents to move west of the bayou, shifting the center of Brownwood. Early began forming its own identity in 1928 with the creation of a school district named after Walter U. Early, an attorney donated the land for school buildings. Several rural schools consolidated into this new district, which became the heart of the community. By 1935, Early had a school, two churches, and several businesses. The city officially incorporated on December 15, 1951, with around 600 residents. Growth continued steadily through the decades—with the Heartland Mall opening in 1980, a city hall built in 1982, and a post office added in 1985. The Early Lions Club was formed in 1957, further strengthening civic pride. By 1990, Early had grown to over 2,300 residents with multiple churches, its own newspaper, and a thriving school district. Page 4

CITIZENS OF EARLY CITY COUNCIL

CITY ATTORNEY

MUNICIPAL JUDGE

BOARDS & COMMISSIONS

CITY SECRETARY

CITY ADMINISTRATOR

PUBLIC WORKS

PARKS & RECREATION

ASSISTANT CITY ADMINISTRATOR

ADMINISTRATION

CVB

POLICE DEPARTMENT

FIRE DEPARTMENT

UTILITIES SUPERINTENDENT

PARK FACILITIES

ECONOMIC DEVELOPMENT

FINANCE

TOURISM

PATROL

VOLUNTEER FIRE DEPT

YOUTH ACTIVITIES

DEVELOPMENT SERVICES

UTILITY BILLING

EVENTS

CRIMINAL INVESTIGATIONS

FIRE RESCUE

CONSTRUCTION PLAN REVIEW

HUMAN RESOURCES

VENUES

MUNICIPAL CLERK

EMERGENCY SERVICE

PUBLIC WORKS ADMINISTRATION

SUPERINTENDENT

FACILITY MAINTENANCE

CONSTRUCTION INSPECTIONS

ADMINITSTRATION OF THE UDC

FIRE INSPECTIONS

Page 5

MARKETING/ COMMUNICATION

EMERGENCY MANAGMENT

COMMUNITY SERVICE

CODE ENFORCEMENT

FIRE PREVENTION & EDUCATION

Budget Calendar

Page 6

Message from City Administrator

Honorable Mayor, City Council Members, and Citizens of Early, Texas, I am pleased to present for your consideration the proposed annual budget for Fiscal Year 2026–2027, beginning October 1, 2026, and ending September 30, 2027. This is a proposed budget, presented ahead of the required public hearing and Council adoption, and reflects the collaborative work of City staff, department heads, and the priorities established by Council throughout this year’s budget workshops. This budget reflects the City Council’s strategic initiatives, goals, and priorities. As always, we remain mindful that continued progress and service delivery come with real costs, and we have worked to balance those needs against the financial realities facing our residents. Total Proposed Budget For FY 2026–2027, total proposed revenues across the eight operating funds — General Fund, Convention & Visitor Bureau, Municipal Development District, General Refunding Bond, Debt Service, Water, Sewer, and Sanitation — are $13,381,913, with total proposed expenditures of $13,288,855. Proposed revenues include $2,368,261 in fund balance brought forward, which is the appropriated resource that allows each fund to present a balanced budget. Every fund in this proposal balances; none is presented with a deficit.

Fund

Total Revenues

Total Expenditures

Fund Balance

Balance

General Fund

7,126,273.00

7,117,210.00

967,667.00

9,063.00

CVB

525,798.00

523,975.00

103,798.00

1,823.00

MDD Project Fund

934,824.00

931,897.00

419,824.00

2,927.00

General Refunding 2010

476,940.00

62,959.00

0.00

Debt Service

339,415.00

314,447.00

0.00

24,968.00

Water Fund

2,076,985.00

2,066,600.00

473,985.00

10,385.00

Sewer Fund

868,314.00

828,400.00

63,814.00

39,914.00

Sanitation Fund

1,033,364.00

1,029,386.00

276,214.00

3,978.00

ALL FUNDS

13,381,913.00

13,288,855.00

2,368,261.00

93,058.00

Page 7

Property Tax — No Proposed Rate Increase This budget is built on maintaining the City’s current total property tax rate of $0.66000 per $100 of assessed value — unchanged from FY 2025–2026. No increase to the tax rate is being proposed. The rate is divided between maintenance and operations at $0.57387 and interest and sinking at $0.08613. The Brown County Appraisal District certified the City’s 2026 appraisal roll on July 20, 2026, at a net taxable value of $400,150,649. The 2025 certified value is $390,532,117. Total market value within the City is certified at $494,413,562 across 1,873 properties, and new construction added $11,314,820 in taxable value. The 2026 Tax Rate Calculation Worksheet (Comptroller Form 50-856), certified by the tax assessor on July 27, 2026, establishes the statutory rates below. The proposed rate of $0.66000 is below both the voter-approval rate and the de minimis rate, and therefore does not require an election.

2026 Tax Rate Calculation - Form 50-856

Rate per $100

Proposed Rate Compared

No-new-revenue rate (Line 27)

0.64640

Proposed rate is $0.01360 above

Voter-approval rate (Line 69)

0.72331

Proposed rate is $0.06331 below

De minimus rate (Line 74)

0.82078

Proposed rate is $0.16078 below

PROPOSED TAX RATE

0.66000

No election required

Because the proposed rate exceeds the no-new-revenue rate, this budget will raise more total property taxes than last year’s budget, and the City will hold the public hearing and publish the notices required under the Truth-in-Taxation provisions of the Texas Tax Code prior to adoption. The proposed rate remains $0.06331 below the voter-approval rate, representing approximately $205,000 in levy authority the City is not exercising. For 2026, the average homestead in the City carries a taxable value of $212,058. At the proposed rate of $0.66000 per $100, the City property tax on that homestead is approximately $1,399.58. City taxes are one portion of a property owner’s total tax bill, which also includes levies from Brown County, the school district, and other taxing units. Sales Tax Sales tax continues to be a vital revenue source for the City. For FY 2026–2027, we are conservatively projecting approximately $2,630,000 in citywide sales tax collections, against a five-year average of $3,344,152. Of that projection, $1,972,000 is budgeted to the General Fund and $657,000 to the Municipal Development District. Rebate obligations under existing Chapter 380 agreements — $215,000 in the General Fund and $150,000 in the M.D.D. — are netted against those amounts. This cautious approach protects the budget against economic downturns. Utility Rates Two utility rate adjustments are proposed for FY 2026–2027: • Sewer: a $1.00 per 1,000-gallon increase to the usage rate, applied to consumption after the first 3,000 gallons per month. This adjustment offsets rising operational costs driven by inflation in fuel, materials, chemicals, and labor. • Sanitation: an increase of $2.00 per month across all tiers. This is a direct pass-through of the City of Brownwood’s 4% landfill fee increase, which raises the per-ton rate from $52 to $54. No change to Water rates is proposed. However, the Brown County Water Improvement District has increased its wholesale rate from $2.2175 to $2.2486 per 1,000 gallons, a 2.2% increase. BCWID wholesale rates have risen 28% over the last five years, and the District’s debt service for its new treatment plant adds $87,924 annually to the City’s cost. Staff will continue to monitor this pressure closely. No changes are proposed to tap fees or deposits.

Page 8

Employee Compensation and Benefits To remain competitive and retain a strong workforce, this budget proposes: • A 3% cost-of-living adjustment, applied across the board to all City employees. • An increase to the City’s TMRS employee deposit rate from 5% to 6%. The cost of this change is carried in the TMRS line item (account 4223) of every operating department, and is identified in the accompanying notes on each of those line items. Budgeted TMRS contributions across all funds total $286,300 for FY 2026–2027, compared with $203,000 in the prior-year budget — an increase of $83,300, which reflects both the deposit rate change and the 3% cost-of-living adjustment. The increase remains well within the TMRS statutory contribution ceiling. • Adoption of an optional 457(b) Deferred Compensation Plan. No funds are allocated to this plan in the proposed budget. Administrative costs are minimal and in-kind, and all contributions are voluntary and made by participating employees. The plan carries no mandatory cost to the City. • Adjustments to the Municipal Judge and City Attorney salaries, which have not been revisited since 2013 and 2014 respectively. Debt Service Total external debt service across the General Refunding 2010 Fund and the Debt Service Fund is $451,972 for FY 2026–2027 — $137,525 on the 2010 refunding bonds and $314,447 on the 2017 and 2023 certificates of obligation and the ladder truck obligation. A transfer of $339,415 from Fund 40 to Fund 42 fully funds the Debt Service Fund requirement, leaving Fund 40 exactly balanced and Fund 42 with a positive balance of $24,968. Utility fund debt service is carried within the respective Water and Sewer Funds. Capital Investments and Department Highlights This budget continues the City’s investment in infrastructure and equipment, including: • $425,000 in street improvements, including a $200,000 reserve toward the Mitsy Lane rehabilitation project, seal coat, level-up, and crack seal work. • $250,000 toward the City’s Comprehensive Plan, offset by GLO grant funding. • Continued debt service on the City’s first-out fire engine, currently on order, at $81,000 annually. • $130,000 in Sanitation truck debt service, covering the 2023 side-load unit and a 2026 rear-load unit on a seven-year commitment. • Police Department radio, dispatch console, vehicle, and equipment purchases contingent on receipt of 287(g) grant funding of $267,500. • $139,000 in Water system improvements and $45,000 in Sewer system improvements, including the Mitsy Lane sewer replacement. • $66,500 in Visitor and Event Center site improvements, including a reserve toward a future Visitors Center on the Early Town Center boardwalk. • $80,000 in information technology equipment, covering office computers, patrol laptops, network switches, and a fire department firewall. Economic Development and Tourism

The Early Convention & Visitor Bureau and the Early Municipal Development District will continue to support tourism, business growth, and development activity throughout the Town Center and surrounding commercial corridors. The M.D.D. budget includes $314,500 in special projects, of which $37,500 is granted to the C.V.B. for business growth and development programming and $15,000 supports local community economic events. The C.V.B. budget includes $47,500 in media advertising and $40,000 in special project sponsorships, including Early’s 75th Birthday celebration. Page 9

A Note on Fund Balance, Capital Activity, and Excluded Funds Council will notice that fund balance brought forward declines sharply in two funds: the General Refunding 2010 Fund, from $181,836 to $62,959, and the Sewer Fund, from $207,131 to $63,814. The General Fund is up 5.2% year over year and the M.D.D. Project Fund is essentially flat. Three funds are not presented in this document, and they are excluded for three different reasons: • The Capital Projects Fund is presented with no proposed appropriation for FY 2026–2027. This should not be read as the conclusion of capital activity in the Early Town Center. Development there continues under the Town Center Master Plan, and the projects that carry it forward are funded by proceeds from real estate transactions within the Town Center and commercial corridor. Because the timing and amount of those transactions cannot be reliably projected at the time of budget adoption, the associated expenditures are not appropriated in advance. As land sales close and proceeds are received, the corresponding construction and development expenditures will be identified and brought to Council for appropriation, consistent with the Town Center Master Plan. This is the same mechanism reflected in the prior budget year, when anticipated Municipal Development District land sale proceeds were paired with a corresponding transfer to the Capital Projects Fund. • The Property Management Fund is inactive. Its balances are zero and no activity is budgeted for FY 2026– 2027. • The Disbursement Fund is neither of the above. It is the City’s clearing fund for accounts payable, through which operating funds are transferred to pay invoices as they come due. A water materials invoice, for example, is paid by transferring funds from the Water Fund into the Disbursement Fund. It remains fully active and carries no separate appropriation of its own — every dollar passing through it has already been appropriated in the fund that originated the expense. Presenting it as a ninth budgeted fund would double-count those appropriations. Closing Remarks This letter offers only a high-level summary of the budget, which is detailed fund by fund and line by line in the pages that follow. This $13,288,855 budget represents months of careful work and thoughtful planning. I would like to extend my sincere appreciation to City staff, committees, and elected officials whose dedication made this possible. Once adopted, our efforts will continue under the guidance of the Mayor and City Council, with our department heads and employees executing the plan. I am proud to work alongside such a committed team, and it is an honor to serve the citizens of Early, Texas. With great respect,

Tony Aaron Tony Aaron City Administrator City of Early, Texas

Page 10

Budget Ordinance

Page 11

Property Tax Ordinance

Page 12

Total Operating Revenue Proposed revenues and expenditures for Fiscal Year 2026-2027, across all eight budgeted funds.

Capital Projects 18.4%

General Fund 42%

Sanitation 7.1%

FY 26-27 $12,178,084

Sewer 5.6%

Water 13.9% MDD 6.3%

General Fund Water

Page 13

CVB 3.5%

Debt Service

Capital Projects

CVB Sewer

MDD Sanitation

Debt Services Annual Payment

Payment Date

Debt

Maturity Year

Principal Remaining 10/01/2026

$77,018

December

2022 Heavy Equipment

2026

$74,797

$20,000

April

Playground Maturity

5-10 years

$135,000

$141,075

Feb (P&I) Aug (I)

General RFGD Refinance 2019 (Orig. Sewer Bond)

2027

$489,909

$85,092

Monthly

BCWID Water Treatment Center

2028

$61,416

March

Kelcy Property - MDD Real Property

2030

$223,093

$67,441

May

2023 Sideload Trash Truck

2030

$236,846

$28,394

November

Parkway Property - MDD Real Property

2032

$154,913

$92,498

August

406 Early Blvd - MDD Real Property

2033

$503,756

$399,125

Feb (P&I) Aug (I)

09 Certificates of Obligation Refinance 2015 (Waterline Project)

2035

$3,000,000

$79,200

Feb (P&I) Aug (I)

2016 Series Visitors and Event Center

2037

$725,000

$51,094

October

405 Early Blvd - MDD Real Property

2039

$500,163

$98,894

March

Mangrum Street Construction MDD

2040

$967,196

$49,647

March

Ladder Fire Truck

2040

$477,603

$181,675

Feb (P&I) Aug (I)

2023 Certificates of Obligation Town Center

2043

$3,935,000

$245,320

Feb (P&I) Aug (I)

2015 Certificates of Obligation WWTP

2046

$7,580,000

$76,000

February

2027 Equipment/Vehicles

2034

$450,000

Total Annual Debt Payments

Total

$19,453,275

$1,799,061

Page 14

Equipment and Vehicle Purchases Department

Item

Funding Source

Cost

Parks & Rec

Boom Lift

Equipment Loan

$30,000

Parks & Rec

Scissor Lift

Equipment Loan

$10,000

Parks & Rec

Heavy Trailer

Equipment Loan

$12,000

Parks & Rec

Trencher (Ventrac)

Equipment Loan

$8,000

Parks & Rec

Side Shredder (Ventrac)

Equipment Loan

$20,000

Parks & Rec

Blower (Ventrac)

Equipment Loan

$8,000

Streets

Utility Truck with Crane

Equipment Loan

$115,000

Sanitation

Trash Compactor Roll Off

Equipment Loan

$50,000

Streets

Parking Lot Striper

Equipment Loan

$16,000

Police Department

PD Side by Side

Equipment Loan

$40,000

Streets

Water Truck

Equipment Loan

$100,000

Fire

First Out Fire Engine

Fire Truck Reserve

$1,000,000

Page 15

Facility Repairs & Improvements

Department

Item

Funding Source

Cost

Administration

City Hall Flooring

General Fund

$28,000

Administration

Updated IT Equipment

General Fund

$60,000

Police

Software Improvements

General Fund

$127,600

Parks

General Improvements to Parks

General Fund

$35,000

Public Works

Continue Paving the Parking Lot

Water & Sanitation Fund

$70,000

Water

Automatic Gates at Public Works

Water Fund

$12,000

Sewer

Rebuild 2 Lift Station Pumps

Sewer Fund

$35,000

Administration

Storage Solution

Equipment Loan

$50,000

Page 16

Grants The City of Early remains active in seeking and applying for various grants. These grants help to reduce expenses for the local taxpayer by bringing in federal, state, and private dollars to pay for the needs of the city.

Page 17

Department

Item

Funding Source

Cost

Police Department

Police Vehicle, Dispatch Equipment

287G Grant

$267,500

Street

Sidewalk Project Design & Engineering

TA Grant

$380,000

Streets

McDonald Drive

Community Development Block Grant

$500,000

Administration

Comprehensive Plan

GLO Grant

$250,000

General Fund Revenue The general fund accounts for 42.1% of total operating revenues and supports multiple city departments, with property and sales taxes as its main sources. $3,830,973

$3,251,832

$2,695,616

$2,073,973 $1,775,000 $1,566,832

$1,685,000

$1,757,000

$920,616

Property Tax

Sales Tax

Total

Year Comparisons

24-25

25-26

26-27

Page 18

Certified Taxable Value

Page 19

Property Tax Revenue Tax Rate

Options for FY 2026-2027

Adopted FY 2025-2026

Property Tax Rate

0.66000

M&O

0.57387

0.57215

I&S

0.08613

0.08785

No New Revenue Rate

0.64640

0.57949

Voter Approval Tax Rate

0.72331

0.57437

De Minimis Rate

0.82078

0.68474

Total Appraised Taxable Value 24/25

25/26

$374,400,190 $390,532,117

26/27

$400,150,649

Over the last two budget years, the City of Early has focused on providing the necessary revenue to fully fund our Emergency Services. Last year, we added a Ladder truck to our fire department fleet, and we are preparing to purchase a new fire engine. The new revenue generated from this year's budget will be used to employ a dispatcher for the City of Early and provide improved pay to all emergency services employees.

There was a 2.5% increase from previous budget year Page 20

How the Tax Rate Applies to You 0.66000 x (Taxable Value of Your Property) / 100 0.66000 x $50,000 / 100

$330

0.66000 x $100,000 / 100

$660

0.66000 x $150,000 / 100

$990

0.66000 x $200,000/ 100

$1,320

0.66000 x $214,154/ 100

$1,413.42

0.66000 x $250,000 / 100

$1,650

0.66000 x $300,000 / 100

$1,980

In 2026, the average home in Early, Texas is appraised at $214,154. Based on this valuation and the current property tax rate of 0.66000, the average homeowner will pay approximately $1,413.42 in city property taxes annually (calculated as 0.66000 × $214,154 / 100). This property tax rate is projected to generate $1,860,984 in Maintenance & Operations (M&O) revenue. The combined budgets for the Police and Fire Departments total $2,854,624. All property tax revenue collected is allocated directly to support our First Responders, with the remaining portions of their budgets funded through Sales Tax Revenue. Additionally, the budgets for Streets and Parks & Recreation are fully supported by Sales Tax Revenue. Sales tax is moving us forward and currently represents the largest single revenue source for the City of Early.

Page 21

Sales Tax Revenue Breakdown Budgeted Sales Tax- $1,972,000 Wholesale 2.6%

General Services 11.4%

Retail 31.6%

Food 9.6%

Retail Manufacturing Food General Services

Manufacturing 44.8%

Wholesale Retail is a broad category but is comprised of goods and services that are purchased in the city and can range from building materials to service work performed on a vehicle. Manufacturing sales tax is often made up of the rental and lease of equipment and services performed in the industrial sectors such as the oilfield.

Page 22

Sales Tax Revenue The City of Early is blessed to see such growth over the last six years. The chart below represents the conservative nature of our budgeting for sales tax. The difference between budgeted and actual collections allows us to start the new fiscal year with a strong beginning balance.

Sales Tax Budgeted $1,935,000 $1,775,000

$1,972,000

$1,685,000

$1,575,000 $1,355,000

21-22

22-23

23-24

24-25

25-26

26-27

Sales tax collections for the fiscal year are projected at $1,972,000. This growth plays a key role in funding quality services and supporting a thriving community. To account for fluctuations, the City of Early budgets conservatively—often resulting in actual collections exceeding projections

Page 23

General Fund Expense Breakdown Fire Marshal 1.8%

Parks and Rec 7.6%

Police 24.9%

Administration 24.2%

FY 26-27 $7,117,210

Streets 24.1% Fire 15.1%

Administration Streets Fire Police Parks & Rec Fire Marshal Page 24

Administration The Administration department’s expenditures are made up of various operational expenses from auditing, legal software, fund transfers, and building improvements with a growing staff. Below are the highlights of some of these expenditures.

Improvements Full Time position moved to admin

$12,000

This accounts for insurance coverage by the City for the employee

IT Equipment

$60,000

16 Office Computers, 2 PD Mobile Laptops, 1 Windows Surface, 1 Firewall for FD, other supportive equipment

Building Improvements

$28,000

City Hall flooring, Copy Room remodel

Page 25

Streets Improvements Cameras for Mangrum Street and Buena Vista at the Town Center

$15,000

Street Lights Along Longhorn Drive

$40,000

Street Improvements (Crack Sealing, Leveling, Seal Coating, Drainage)

$225,000

Engineering of sidewalks through Transportation Alternative Grant funds (2028 project date)

$380,000

The City of Early continues to see positive feedback from ongoing efforts to keep streets in top shape. With new streets in the city comes the need to maintain them and keep them safe all hours of the day. Looking ahead, the Transportation Alternative grant will allow for more transportation options in the city.

Page 26

Fire Department The Early Fire Department is proud to add Class B uniforms to their wardrobe. This will be extremely beneficial for when firefighters are presented in official capacity out in the public. In addition to these much needed uniforms, the Fire Department is expecting a new Engine truck in 2027 to better protect our community with up-to-date trucks.

Improvements

Page 27

First out Fire Engine

$1,000,000

Class B Uniforms

$3,060

New Motor for FD Boat

$4,650

2 New Portable Radios

$12,620

Public Education Supplies (Fire Marshal)

$5,500

Police Department Our mission is to ensure our community is served by a professional, well-equipped Police Department. The equipment is always evolving along with the software to support the officers in their day-to-day routines. The Early Police Department prides themselves in training and updated technology to accurately protect the citizens of Early.

Improvements $2,000

Upgrade Camera Systems

$100,000

New Patrol Vehicle + Equipment (if grant funds are received)

$10,000

1 new portable and 1 new mobile radio

$150,000

New dispatch console (if grant funds are received)

$127,600

Software improvements and subscriptions Page 28

Parks & Recreation Improvements Flag Pole at City Park

$10,000

Maintenance and Operations of Ballfields

$7,500

Irrigation at McDonald Park

$3,000

Improvements to the Parks

$50,000

Our Parks & Recreation department is a dedicated team of individuals who have the best interest in the shared spaces in our community. They work on the parks year round to ensure a clean and well maintained envirnment for recreational activities, events, relaxing, and more.

Page 29

Convention & Visitors Bureau The CVB strategically invests its funds to promote the City of Early in ways that drive tourism and increase both sales and hotel occupancy tax revenue. This revenue, in turn, supports a variety of civic and non-profit events that not only generate vital funding for these organizations but also attract visitors who stay in our hotels and spend money at local shops and restaurants— boosting our economy and community visibility.

$525,798 $423,000

$219,500

$248,750

$315,500

CVB Revenue Budgeted Page 30

Page 31

Town Center The Early Town Center underwent exciting things in the past budget year. Looking ahead, the City is dedicated to adding finishing touches to the previous plans as well as maintaining an area that the community can use freely.

Improvements Park Improvements

$100,000

Cab over Mower

$30,000

Lake Management Activites

$16,000

Page 32

Municipal Development District The MDD’s primary responsibility is to foster a strong and sustainable local economy by recruiting new businesses and supporting the retention and expansion of existing ones. By investing in business development, the MDD helps generate increased local revenue and job opportunities. These investments yield long-term returns as the local economy continues to grow and thrive.

Total MDD Revenue 700000 600000

$586,600

$587,500

$599,000

22-23

23-24

24-25

$622,000 Actual

Conservative Budget Estimate $515,000 Budgeted

500000 400000 300000 200000 100000 0

Page 33

25-26

26-27

Water, Sewer, Sanitation The increase in operational cost as well as rate increases from the City of Brownwood Landfill, make it necessary to adjust the sewer rate and sanitation rates in order to provide the same services as last year. Any new revenue as a result of these increase will be spent to offset a more than 5% increase to items such as fuel, materials, and maintenance.

Rates Utility

Current Rate

Proposed Rate

Water

$35.00

Sewer

$31.00

Sewer 1,000 Gallon Tier

$4.20/gallon

$5.20/gallon

Sanitation

$30.00

$32.00

Page 34

Water Fund Improvements $12,000

Automatic gates at the Public Works Building

$50,000

Parking lot paving (cost will be shared with sewer, sanitation, and general fund)

$10,000

Foundation for a Connex storage container

$10,000

Electrical repairs

$100,000

Water truck with equipment loan

The Water Fund supports the maintenance and operation of the City’s water infrastructure, ensuring the reliable delivery of clean, safe water to both residents and businesses.

Page 35

Sewer Fund

Improvements $35,000

Rebuild 2 lift station pumps

$45,000

Replace the Sewer Main on Mitsy Ln

$44,500

Agriculture operations

The City of Early operates a comprehensive wastewater management system designed to collect, treat, and responsibly manage millions of gallons of wastewater each year. After undergoing the necessary treatment processes, the water is beneficially reused through controlled application to designated hay fields. This approach provides a responsible method of managing treated wastewater while supporting the productive use of the City’s land resources. In addition, revenue generated from the sale of the harvested hay helps offset operational costs and supports the continued maintenance, improvement, and long-term sustainability of the City’s wastewater infrastructure. Page 36

Sanitation Fund This year the sanitation fund will replace 15% of our commercial dumpsters, purchase a new rear load trash truck and grow our equipment reserves. Another major item of focus is the ongoing maintenience and report of our trucks and equipment in order to provide the best services for the citizens.

Improvements

Page 37

$48,000

Replace 40 Commercial Dumpsters

$47,000

Vehicle and equipment maintenance

$20,000

Facility maintenance - front driveway at Public Works building

$30,000

New Equipment Reserve

$360,000

Purchase a New rear load Trash Truck

Employee Benefits The City of Early recognizes that our employees are essential to delivering the high-quality services our citizens rely on every day. In light of rising living expenses and increased healthcare costs, we are implementing a 3% raise to help support our dedicated staff and ensure their continued well-being. Along with that, the City is now offering a 6% deposit rate into their retirement funds, up from the previous 5% contributions.

Page 38

Holidays

Page 39

FIRE PAYSCALE

All Full-Time Firefighters must be certified before hire. Probationary period will be 1 year. Position

Rate

Year(s) Experience

Firefighter 0 Firefighter 1 Firefighter 2 Firefighter 3 Firefighter 4

$47,774 $48,979 $50,752 $51,934 $55,478

0-1 Year Experience 1+-3 Years Experience 3+-6 Years Experience 6+-10 Years Experience 10+ Years Experience

Rank Pay Driver/Engineer Lieutenant

Monthly

Annually

$200 Per Month $300 Per Month

$2,400 Per Year $3,600 Per Year

Longevity: 2

$0.20 per hour after 12 months for every year of service

Certificate Pay: Intermediate Advanced Adv/Instructor 4 Master

$125 Per Month $175 Per Month $200 Per Month $225 Per Month

$1,500 Per Year $2,100 Per Year $2,400 Per Year $2,700 Per Year

$50 Per Month $75 Per Month $100 Per Month

$600 Per Year $900 Per Year $1200 Per Year

$20 Per Call $20 Per Call $20 Per Call

Per Day

Medical Certificates: EMT Basic AEMT EMT Paramedic

Volunteer Fire Response Pay

Paid Response 6

Grass Fire Structure Fire Major MVA 1

Experience is based on actual State certification and professional firefighter experience.

2 Longevity incremental cap at 20 years of service 3

Only Full-time personnel are eligible for Rank and/or Certification Pay, and Longevity Pay

4 Instructor Certificate Pay requires annual documentation of trainings performed by the instructor that benefit the department. 5 Full-time or part-time employed Fire Fighters are not eligible for this pay. 6

This amount is paid upon a second call for aid to calls within the Early Fire Department’s fire response district.

The call must come from the on duty Shift Supervisor or as assigned by the Fire Chief. The Paid response will be limited to the number of Volunteer Fire Fighters needed

Budgetary Limitations The City of Early has budgeted $6,000 for fiscal year 2026/2027. If this amount is depleted prior to September 30, 2026 then any response will be considered completely voluntary, unless the budget is amended by the Early City Council.

Page 40

PUBLIC WORKS PAYSCALE All officers must be certified before hire. Probationary period will be 1 year.

Position Laborer 0 Laborer 1 Skl. Laborer 2 Skl. Laborer 3 Equip.Oper 4 Operations/Admin Asst.

Rate

Year(s) Experience

$15.10 $16.25 $17.50 $18.70 $19.85 $20.65

0-1 Year Experience 1+-3 Years Experience 3+-6 Years Experience 6+-10 Years Experience 10+ Years Experience DEQ

Rank Pay

Hourly Rate

Year(s) Experience

Crew Chief 0 Crew Chief 1

$20.05 $21.35

0-1 Year Experience 1+ Years Experience

Longevity:

$0.20 per hour after 12 months for every year of service

Certificate Pay: 4 Commercial DL Pay 5 Commercial DL Instructor

$2,080 Per Year $600 Per Year

Water, Sewer, or Sanitation: $75 Per Month Class D $125 Per Month Class C $150 Per Month Class B $200 Per Month Class A

$900 Per Year $1,500 Per Year $1,800 Per Year $2,400 Per Year

Budgetary Limitations 1

Years of experience are used as a guideline for step pay, but work performance must demonstrate the employee’s skills, and ability to promote to the next level.

For an employee to qualify for Equipment Operator pay the employee must hold certification for multiple pieces of equipment, have attended safety training for the equipment, and demonstrate the skills necessary to operate the equipment.

Longevity incremental cap at 20 years of service

4[The hourly rate for CDL pay will be added to the base hourly rate of an employee who holds a valid Class B Texas

Commercial Driver’s License. 5 Requires completion of State CDL instruction training as established by City Policy, keep current with Federal/State laws

and City policy requirements, must actively teach/assist CDL candidates in order to receive and continue Certificate Pay eligibility. 6

Only Full-time personnel are eligible for Rank and/or Certification Pay, and Longevity

Page 41

POLICE PAYSCALE All officers must be certified before hire. Probationary period will be 1 year.

Position

Rate

Year(s) Experience

Peace Officer 0 Peace Officer 1 Peace Officer 2 Peace Officer 3 Peace Officer 4

$47,774 $48,979 $50,752 $51,934 $55,478

0-1 Year Experience 1+-3 Years Experience 3+-6 Years Experience 6+-10 Years Experience 10+ Years Experience

Rank Pay Sergeant Lieutenant

Monthly

Annually

$200 Per Month $300 Per Month

$2,400 Per Year $3,600 Per Year

Longevity: 2

$0.20 per hour after 12 months for every year of service

Certificate Pay: Intermediate Advanced Adv/Instructor 4 Master Medical K-9

Position Clerk PT Police Admin Clerk Mun. Ct. Clrk 1 Mun. Ct. Clrk 2 Mun. Ct. Clrk 3

$125 Per Month $175 Per Month $200 Per Month $225 Per Month $50 Per Month $100 Per Month

$1,500 Per Year $2,100 Per Year $2,400 Per Year $2,700 Per Year $600 Per Year $1,200 Per Year

Hourly Rate

Year(s) Experience

$15.35 $16.15 $17.30 $19.75 $20.95

0+ Year Experience 0-1 Years Experience 1+-3 Years Experience 3+-6 Years Experience 6+-10 Years Experience

$75 Per Month $75 Per Month

$900 Per Year $900 Per Year

Municipal Court Certificate Pay: Telecom TLETS Budgetary Limitations 1

Years of experience are used as a guideline for step pay, but work performance must demonstrate the employee’s skills, and ability to promote to the next level.

Longevity incremental cap at 20 years of service

Only Full-time personnel are eligible for Rank and/or Certification Pay, and Longevity Page 42

ADMINISTRATIVE PERSONNEL PAYSCALE 1

Position

Hourly Rate

Year(s) Experience

Clerk PT Clerk 0 Utility Billing 1 Admin Asst. 2 Exec Asst. 3

$15.10 $15.10 $16.25 $18.70 $19.85

0+ Year Experience 0-1 Year Experience 1+-3 Years Experience 3+-6 Years Experience 6+-10 Years Experience

Position

Hourly Rate

Year(s) Experience

Building Inspector 1 Building Inspector 2 Building Inspector 3

$18.90 $20.05 $21.35

0-1 Year Experience 1+-3 Years Experience 3+-6 Years Experience

Position

Hourly Rate

Year(s) Experience

Code Enforcement 1 Code Enforcement 2

$18.90 $20.05

0-3 Years Experience 3+ Years Experience

Longevity: 2

$0.20 per hour after 12 months for every year of service

Department Certificate Pay

Texas Municipal Clerk Cert. $225 Per Month Code Enforcement Officer $75 Per Month Code Enforcement Officer 2 $125 Per Month International Residential Building Code Cert. $75 Per Month International Commercial Building Code Cert. $75 Per Month Destination Management Specialist $75 Per Month

$2,700 Per Year $900 Per Year $1,500 Per Year $900 Per Year $900 Per Year $900 Per Year

Budgetary Limitations 1

Years of experience are used as a guideline for step pay, but work performance must demonstrate the employee’s skills, and ability to promote to the next level.

Longevity incremental cap at 20 years of service

Only Full-time personnel are eligible for Rank and/or Certification Pay, and Longevity

Page 43

Capital Improvement Plan Project Description

Department

Funding Source

2026

2027

2028

2029

2030

Backup Generation Public Works Facility

Administration

Texas Water Fund

$100,000

City Hall Parking Lot Reserfacing

Administration

General Funds

$25,000

Business Complex Conference Room Remodel

Administration

General Funds

$15,000

Comprehensive Plan

Administration

GLO Grant

$250,000

Event Center Parking and Lawn

CVB

$20,000

Atwoods’ Addition Utilities and Street

Commercial Development

PPP

$50,000

Construct PCT 3 Barn and Road

MDD

Real Estate Proceeds

$750,000

TC Event Lawn Phase 1

MDD

Real Estate Proceeds

$300,000

TC Event Lawn Phase 2

MDD

Real Estate Proceeds

TC North Parking Lot

MDD

Real Estate Proceeds

$400,000

TC Service Area

MDD

Real Estate Proceeds

$300,000

Early Blooms Subdivision Phase 1

Residential Development

PPP

$750,000

$500,000

Page 44

Capital Improvement Plan Project Description

Department

Funding Source

2026

2027

2028

2029

2030

Early Estate (Salt Creek) Street Construction

Residential Development

PPP

$750,000

$40,000

Ballpark Playground

Parks

General Funds

$50,000

Ballpark Sidewalks

Parks

General Funds

$50,000

Pave Ballpark Parking Lot

Parks

General Funds

$50,000

Pave McDonald Park Parking Lot

Parks

General Funds

$50,000

Ballpark Concession and Restroom Pavillion

Parks

Grant & General

$300,000

Barn/Shed WWTP

Sewer

$8,000

$15,000

$35,000

TWDB Sewer Funds

Sewer

TWDB Funds

$250,000

Backup Generation Sligers Lift Station

Sewer

$25,000

WWTF Pond Liner Removal

Sewer

$100,000

Replace Sewer Line Early Blvd/Pecan Bayou

Sewer

$100,000

McDonald Dr Street & Drainage

Streets

CDBG Grant Funded

$825,000

Page 45

Capital Improvement Plan Project Description

Department

Funding Source

2026

2027

2028

2029

2030

Parking Lot Fire/Utility Bldg

Streets

Water/Sewer/Gen

$100,000

$50,000

Street Resurfacing Program

Streets

General Funds

$225,000

Early Blooms Phase 2

Streets

PPP

$500,000

Mitsy Ln Rehabilitation

Streets

General Funds

$200,000

$300,000

TA Sidewalk & Pathway Project

Streets

Grant Funded

$100,000

$4,997,000

Parkway Resurface

Streets

General Funds

$100,000

Broken Arrow Sundown Street Construction

Streets

General Funds

$45,000

$500,000

300-400 Blk Longhorn St Construction

Streets

General Funds

$45,000

Bluebonnet Dr Low Water Crossing

Streets

TWDB Funds

$1,000,000

Eastover Dr Low Water Crossing

Streets

TWDB Funds

$1,000,000

Tatum Street Construction

Town

PPP

$350,000

$100,000

Tatum Street Utilities

Town

PPP

$50,000

Page 46

Page 47

Budget Summary

Page 48

Budget Cover Page

Page 49

COMPREHENSIVE BUDGET City of Early 2026/2027

Page 50

CITY OF EARLY, TEXAS ADOPTED ANNUALBUDGET Fiscal Year 2026 – 2027 October1, 2026–September30,2027 As of August 31, 2026

Presented to the Mayor and City Council 960 Early Boulevard • P.O. Box 3100 • Early, Texas 76803 This budget will raise more total property taxes than last year’s budget. The final adopted budget, tax rate, and any required notices will be published in accordance with the Texas Local Government Code.

TABLE OF CONTENTS Section

Contents

Budget Summary — All Funds

All funds at a glance, with total revenues, expenditures, and balance by fund

FUND 10 — GENERAL FUND

Revenues, fund balance, expenditures by department, and notes

FUND 22 — CONVENTION & VISITOR BUREAU (C.V.B.) FUND 25 — M.D.D. PROJECT FUND

Revenues, fund balance, expenditures by department, and notes

FUND 40 — GENERAL REFUNDING 2010

Revenues, fund balance, expenditures by department, and notes Revenues, fund balance, expenditures by department, and notes

FUND 42 — DEBT SERVICE

Revenues, fund balance, expenditures by department, and notes

FUND 50 — WATER FUND

Revenues, fund balance, expenditures by department, and notes

FUND 60 — SEWER FUND

Revenues, fund balance, expenditures by department, and notes

FUND 70 — SANITATION FUND

Revenues, fund balance, expenditures by department, and notes

All Funds — Personnel, Debt Service & Tax Levy

Personnel cost, debt obligations, and the property tax levy across funds

All Funds — Revenue Composition

Total revenue by fund and share of the whole

Summary & Observations

Closing commentary on the proposed budget

BUDGET SUMMARY — ALL FUNDS The table below summarizes revenues, expenditures, and the resultingbalance for each of the eight funds included in thisproposed budget. Total revenue includes fund balance brought forward, whichisthe appropriated resource that allows each fund tobalance. Fund

2025-2026 Budget

2026-2027 Proposed

% Change

General Fund — Total Revenues

6,142,786.00

7,126,273.00

+16.0%

General Fund — Total Expenditures

6,115,257.00

7,117,210.00

+16.4%

General Fund — Estimated Balance

27,529.00

9,063.00

-67.1%

C.V.B. — Total Revenues

460,400.00

525,798.00

+14.2%

C.V.B. — Total Expenditures

448,430.00

523,975.00

+16.8%

C.V.B. — Estimated Balance

11,970.00

1,823.00

-84.8%

M.D.D. Project Fund — Total Revenues

3,043,902.00

934,824.00

-69.3%

M.D.D. Project Fund — Total Expenditures

2,821,072.00

931,897.00

-67.0%

M.D.D. Project Fund — Estimated Balance

222,830.00

2,927.00

-98.7%

Gen. Rfgd 2010 — Total Revenues

323,836.00

476,940.00

+47.3%

Gen. Rfgd 2010 — Total Expenditures

141,575.00

476,940.00

+236.9%

Gen. Rfgd 2010 — Estimated Balance

182,261.00

0.00

-100.0%

Debt Service — Total Revenues

316,587.00

339,415.00

+7.2%

Debt Service — Total Expenditures

311,022.00

314,447.00

+1.1%

Debt Service — Estimated Balance

5,565.00

24,968.00

+348.7%

Water Fund — Total Revenues

2,082,103.00

2,076,985.00

-0.2%

Water Fund — Total Expenditures

2,056,694.00

2,066,600.00

+0.5%

Water Fund — Estimated Balance

25,409.00

10,385.00

-59.1%

Sewer Fund — Total Revenues

1,000,631.00

868,314.00

-13.2%

Sewer Fund — Total Expenditures

973,896.00

828,400.00

-14.9%

Sewer Fund — Estimated Balance

26,735.00

39,914.00

+49.3%

Sanitation Fund — Total Revenues

955,781.00

1,033,364.00

+8.1%

Sanitation Fund — Total Expenditures

927,912.00

1,029,386.00

+10.9%

Sanitation Fund — Estimated Balance

27,869.00

3,978.00

-85.7%

ALL FUNDS — TOTAL REVENUES

14,326,026.00

13,381,913.00

-6.6%

ALL FUNDS — TOTAL EXPENDITURES

13,795,858.00

13,288,855.00

-3.7%

ALL FUNDS — ESTIMATED BALANCE

530,168.00

93,058.00

-82.4%

Proposed expenditures across all eight funds total $13,288,855, compared with $13,795,858 in the prior-year budget, a change of -3.7%. Proposed revenues total $13,381,913, leaving a combined estimated balance of $93,058.

Proposed Revenues and Expenditures by Fund, FY 2026-2027

Fund Balance Brought Forward by Fund, Prior Year vs. Proposed

FUND 10 — GENERAL FUND

Fund Summary Account # / Name Subtotal Revenues Fund Balance Brought Forward

2025-2026 Budget

2026-2027 Proposed

% Change

5,223,191.00

6,158,606.00

+17.9%

919,595.00

967,667.00

+5.2%

TOTAL REVENUES

6,142,786.00

7,126,273.00

+16.0%

TOTAL

6,115,257.00

7,117,210.00

+16.4%

27,529.00

9,063.00

-67.1%

EXPENDITURES

ESTIMATED BALANCE

Revenues — Detail Account # / Name 10-3011 Prop. Tax. Cur. Yr. Assemt

2025-2026 Budget

2026-2027 Proposed

% Change

2,015,977.00

2,073,973.00

+2.9%

10-3013 Prop. Tax Prior Yr Col.

4,000.00

—

10-3014 Prop Tax Cur Yr Delq.

0.00

—

10-3015 Vehicle Inventory Tax

0.00

—

10-3021 Pen & Int

3,000.00

—

10-3031 Sales Tax

1,935,000.00

1,972,000.00

+1.9%

10-3032 Sales Tax-Eco Dev Return

(180,000.00)

(215,000.00)

-19.4%

10-3041 Franchise Tax

147,000.00

—

0.00

—

25,000.00

—

10-3071 D.R.E.A.M.S. Donations

0.00

—

10-3072 Donations - Misc

0.00

—

10-3075 Leadership Program-Donations

0.00

—

10-3081 Beautification Donation

1,200.00

50,000.00

+4066.7%

10-3090 EBC Lease/Rental Income

70,000.00

—

10-3091 EBC Facility Rental

3,000.00

—

10-3092 EBC Copier/Fax Center Income

1,000.00

—

10-3093 EBC Utility Reimbursement

4,000.00

—

301,189.00

302,843.00

+0.5%

0.00

47,715.00

New

10-3110 School Resource Officer

36,000.00

39,950.00

+11.0%

10-3111 Court Fines

150,000.00

—

0.00

—

10-3121 Development Services Fees

7,500.00

5,000.00

-33.3%

10-3131 Elec. Insp. Fees

1,500.00

—

10-3132 Fire Inspections

0.00

—

2,000.00

500.00

-75.0%

13,000.00

15,000.00

+15.4%

0.00

—

10,000.00

+22.0%

10-3051 Motel Tax 10-3061 Mixed Drink Tax

10-3101 Administrative Fees 10-3102 Admin Fees - IT

10-3112 Court Fines - Jury Fees

10-3141 Beer & Wine Sales Permits 10-3151 Fire Dept Fees 10-3152 Rental Income 10-3153 Tower Lease Income

8,200.00

Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

10-3154 Capital Lease Proceeds

0.00

—

10-3155 Proceeds-Sale of Property

0.00

—

10-3156 Other Finance Source-Note Proc

0.00

468,000.00

New

30,000.00

—

10-3712 Int Income Beautification

50.00

—

10-3714 Int. Income - Seizure Fund

0.00

—

10-3715 Interest Income Gen Equipment

0.00

—

10-3811 Other Income

0.00

15,000.00

New

10-3812 Batting Cage

12,000.00

—

10-3813 Spay / Neuter Program

10-3711 Interest Income

1,575.00

—

10-3903 LYD Admin Fee

0.00

—

10-3904 Restitution

0.00

—

10-3905 Colagy

0.00

—

10-3906 Mun Court Time Pay Fund

0.00

—

10-3907 Mun Court Bldg Security Fund

2,500.00

—

10-3908 Mun Court Technology Fund

2,500.00

—

0.00

—

1,000.00

—

625,000.00

915,500.00

+46.5%

10-3912 Transfer to

0.00

—

10-3913 Loan Funds

0.00

—

10-3914 K-9 Income

0.00

—

5,223,191.00

6,158,606.00

+17.9%

10-3909 Seizure Funds 10-3910 Law Enf Cont Ed Grant Fun 10-3911 Grant Income

SUBTOTAL REVENUES

Notes: ▪ 10-3011 Prop. Tax. Cur. Yr. Assemt

2026/2027 Numbers $390,532,117 Total Taxable Value 2025 Estimated Net Taxable Value 2026 $400,150,649 Freeze Adjusted Taxable Value $324,385,855 I&S Tax Rate 0.08613 I&S Tax Revenue @108% CR $ Freeze Tax $

34,673

Total I&S $

313,981

279,308

M&O Tax Revenue 0.57387 @100% CR $ 1,860,984 Freeze Tax $

212,988

Total M&O $ 2,073,973 Total Tax Rate 0.6600 ▪ 10-3031 Sales Tax

2025/2026 Est total sales tax

$3,652,074

5 yr average (-audit) $3,344,152 2025/2026 Proj sales tax $2,630,000 Gen Fund Proj Sales Tax $1,972,000 ▪ 10-3032 SalesTax-EcoDevReturn

Return based on 380 sales tax rebate agreement(s) ▪ 10-3081 Beautification Donation

Holly Jolly Tree Trail Revenue 75th Celebration Revenue Easter Egg Hunt Revenue 4th July Revenue ▪ 10-3090 EBCLease/RentalIncome

Property Management Business Complex ▪ 10-3101 AdministrativeFees

Administrative Fees: 4% of MDD Budget/Executive Assistant $ 74,352 4% of CVB Budget $ 18,995 4% Water fund $ 82,500 4% Sewer $ 33,200 4% Sanitation $ 35,986 Total $245,033 Equipment Use Fee Water, Sewer & Sanitation Water $19,270 Sewer $19,270 Sanitation $19,270 Total $57,810 ▪ 10-3102 AdminFees - IT

IT ADM Fees MDD Budget $ 1,107 CVB Budget $ 3,808 Water fund $ 8,900 Sewer $ 7,800 Sanitation $ 5,600 Total $ 27,215 IT Equip MDD Budget/Executive Assistant $ 4,000 CVB Budget $ 2,500 Water fund $ 5,000 Sewer $ 2,500

Sanitation $ 2,500 Total $ 16,500 ▪ 10-3110 SchoolResourceOfficer

EISD reimbursement for School Resource Officer 50% total cost. ▪ 10-3151 Fire Dept Fees

Allotment for Fire Department from Brown County for service outside of the city limits. ▪ 10-3153 TowerLease Income

Still Under Review ▪ 10-3811 OtherIncome

Ball Tournament Income $15,000 ▪ 10-3911 Grant Income

TA Sidewalk Grant Funds $ 380,000 287G grant funds $ 267,500 GLO Grant Comprehensive Plan $ 250,000 Hendrick Medical Playground grant. $ 18,000 ▪ 10-3913 LoanFunds

Equipment Note 7 yrs

Fund Balance Brought Forward Account # / Name 10-2811 Fund Balance

2025-2026 Budget

2026-2027 Proposed

% Change

919,595.00

800,000.00

-13.0%

10-2813 Fund Bal. Beautification

0.00

8,300.00

New

10-2815 Fund Balance-General Equip

0.00

159,367.00

New

10-2816 Fund Bal. Seized Funds

0.00

—

919,595.00

967,667.00

+5.2%

6,142,786.00

7,126,273.00

+16.0%

TOTAL FUND BALANCE TOTAL REVENUES

11 – Administration Expenditures Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

10-411-4211 Salaries

352,447.00

401,500.00

+13.9%

10-411-4216 Judge Salary

10,525.00

15,000.00

+42.5%

10-411-4217 Attorney Salary

11,000.00

15,000.00

+36.4%

10-411-4221 SS Tax Exp

27,000.00

31,000.00

+14.8%

10-411-4222 TEC Tax

400.00

1,100.00

+175.0%

10-411-4223 TMRS

30,000.00

44,000.00

+46.7%

10-411-4225 Emp Health Ins

62,000.00

74,200.00

+19.7%

10-411-4311 Supplies

13,000.00

15,000.00

+15.4%

10-411-4355 Dues & Fees

3,500.00

—

10-411-4411 Gas & Oil

5,000.00

—

10-411-4421 Vehicle Rpr & Maint

3,000.00

—

20,000.00

—

10-411-4510 Facility Maint.

Account # / Name 10-411-4513 Annual Software Subscript Fees

2025-2026 Budget

2026-2027 Proposed

% Change

67,028.00

57,500.00

-14.2%

10-411-4514 IT Equipment

0.00

80,000.00

New

10-411-4515 Tech Support

31,700.00

46,500.00

+46.7%

10-411-4521 W/Comp

1,800.00

1,500.00

-16.7%

10-411-4522 Gen Lia

21,200.00

33,000.00

+55.7%

10-411-4531 Telephone

7,300.00

8,500.00

+16.4%

10-411-4532 Electricity

7,200.00

—

1,500.00

—

73,600.00

89,700.00

+21.9%

6,000.00

—

70,000.00

—

1,000.00

—

37,500.00

—

1,500.00

—

0.00

—

15,000.00

—

9,000.00

—

10-411-4533 Utility Services 10-411-4541 App. Dist Fees 10-411-4542 Election Exp. 10-411-4543 Mun. Court Cost 10-411-4544 County Filing Fees 10-411-4581 Legal & Acct. 10-411-4582 Advertising 10-411-4583 Return Checks 10-411-4585 Travel 10-411-4587 Training / Cont. Education 10-

5,000.00

—

411-4588 Postage

5,300.00

—

10-411-4589 Misc.

28,000.00

—

10-411-4711 Bldg Improvements 10-411-4712

37,000.00

265,000.00

+616.2%

Special Projects

5,000.00

—

10-411-4715 Codify Ord.

2,000.00

—

10-411-4721 Furniture

7,900.00

7,010.00

-11.3%

10-411-4731 Office Equip

0.00

—

10-411-4751 Vehicle

0.00

—

10-411-4808 Leadership Program 10-411-4810

2,500.00

—

Br. Co. Child Welfare 10-411-4811 BWD Public

17,500.00

—

Library

5,000.00

—

10-411-4812 Corinne T Smith Animal Shltr 10-

26,500.00

27,500.00

+3.8%

411-4813 Br. Co. Ambulance Serv 10-411-4814

2,000.00

3,000.00

+50.0%

Chamber of Commerce 10-411-4815 Economic

0.00

—

4,000.00

—

25,000.00

70,000.00

+180.0%

14,000.00

—

4,500.00

—

101,000.00

2,000.00

-98.0%

0.00

—

0.00

62,000.00

New

0.00

—

135,000.00

100,000.00

-25.9%

1,316,400.00

1,723,010.00

+30.9%

Development 10-411-4816 The Ark 10-411-4817 Beautification Commission 10411-4818 Br. Co. Senior Citizens 10-411-4819 Center for Life Resources 10-411-4821 EOC 10-411-4822 Debt Service-2017 Series 10-4114823 Debt Service-MC Bank 10-411-4825 Grant Rsrv 10-411-4911 Transfer from TOTAL 11 – Administration

Notes: ▪ 10-411-4211 Salaries

Move Marketing Position to Admin Department 3% COLA ▪ 10-411-4216 Judge Salary

Increase to $15,000. Therehasbeen no adjustment since 2013 ▪ 10-411-4217 Attorney Salary

Increase monthly. There has been no adjustment since 2014

▪ 10-411-4221 SS Tax Exp

Move Marketing Position to Admin Department ▪ 10-411-4222 TEC Tax

Move Marketing Position to Admin Department ▪ 10-411-4223 TMRS

Move Marketing Position to Admin Department TMRS Contribution 1% increase ▪ 10-411-4514 IT Equipment

16 Office computers 2 PD Mobile Laptops 1 Surface 1 Firewall FD $7,500 48 port gigabit Network switch Meraki POE plus layer 3 $10,000 2 Meraki WAP $5,000 Server rack and organizer $5,000 Virtual Server OS ▪ 10-411-4521 W/Comp

Move Marketing Position to Admin Department ▪ 10-411-4541 App. Dist Fees

Appraisal Budget

$73,410

Collections Budget $16,270 Total $89,680 ▪ 10-411-4581 Legal & Acct.

Audit $34,000 Hotel Audit $2,500 ▪ 10-411-4711 Bldg Improvements

Flooring City Hall Copy room and office Remodel ▪ 10-411-4712 Special Projects

Comprehensive Plan $250,000 AirEvc $3,300

Employee Benefits $10,000 ▪ 10-411-4813 Br.Co.Ambulance Serv

3% contract increase ▪ 10-411-4817 Beautification Commission

IAmEarly Program $21,000 Holly Jolly Tree Trail 75th Celebration Easter Egg Hunt 4th July ▪ 10-411-4911 Transferfrom

$100,000 of sales tax revenue to Debt fund if needed.

12 – Street Expenditures Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

10-412-4211 Salaries

120,000.00

126,600.00

+5.5%

10-412-4212 Overtime

1,000.00

2,000.00

+100.0%

10-412-4221 SS Tax Exp

9,250.00

10,000.00

+8.1%

10-412-4222 TEC Tax

200.00

600.00

+200.0%

10-412-4223 TMRS

8,000.00

12,000.00

+50.0%

10-412-4225 Emp Health Ins

37,100.00

—

10-412-4311 Supplies

7,000.00

9,000.00

+28.6%

10-412-4315 Uniforms

3,900.00

—

10-412-4411 Gas & Oil

15,000.00

—

10-412-4421 Vehicle Rpr & Maint.

10,000.00

—

10-412-4512 Equip Rpr & Maint

5,000.00

—

10-412-4513 Annual Software Fees

1,500.00

—

0.00

—

10-412-4521 W/Comp

5,100.00

3,100.00

-39.2%

10-412-4522 Gen Lia

22,500.00

4,700.00

-79.1%

10-412-4532 Electricity

41,000.00

—

10-412-4589 Misc.

1,000.00

—

10-412-4711 R.O.W. Improvements

15,000.00

37,500.00

+150.0%

10-412-4712 Street Improvements

980,000.00

805,000.00

-17.9%

10-412-4713 Street Signs

15,000.00

—

10-412-4714 Street Lights

15,000.00

40,000.00

+166.7%

10-412-4741 Equip General

10-412-4514 Tech Support

16,250.00

460,000.00

+2730.8%

10-412-4821 Debt Service - Dump Truck

0.00

—

10-412-4822 Debt Service - Sweeper

0.00

—

10-412-4823 Debt Service - Equipment 2021 TOTAL 12 – Street

77,100.00

—

1,405,900.00

1,717,100.00

+22.1%

Notes: ▪ 10-412-4211 Salaries

3% COLA

▪ 10-412-4223 TMRS

TMRS Contribution1%increase ▪ 10-412-4532 Electricity

Add Lights along Longhorn and Gunner's Trail ▪ 10-412-4711 R.O.W. Improvements

Mangrum and Buena Vista Cameras$15,000 ▪ 10-412-4712 Street Improvements

Landscaping project along Longhorn by McDonald Park PS&E TA Sidewalk Project $300,000 Environmental Study TA Project $ 50,000 Survey TA Projects $ 30,000 Street improvements approved by City Administrator Crack Seal $ 10,000 Levelup $ 40,000 Seal Coat $125,000 Street/Drainage $ 50,000 Mitsy Ln Reserve $200,000 Total $425,000 ▪ 10-412-4714 Street Lights

Add Service and 20 lights along Longhorn next to McDonald Park $40,000

▪ 10-412-4741 Equip General

Boom lift, Scissor lift, Heavy Trailer, (Ventrac Attachments) Trencher, side shredder, blower, Utility Truck with Crane, Trash Compactor Roll off, Parking lot striper, Side by Side for PD, Water Truck, and City Storage solution (containers or building) ▪ 10-412-4823 Debt Service - Equipment 2021

2022 Heavy Equip Note (12/26) Renew 2027

13 – Fire Department Expenditures Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

491,000.00

493,500.00

+0.5%

10-413-4212 Volunteer Pay

6,000.00

—

10-413-4213 Overtime

20,000.00

30,000.00

+50.0%

10-413-4221 SS Tax Exp

38,000.00

—

10-413-4211 Salaries

10-413-4222 TEC Tax 10-413-4223 TMRS 10-413-4225 Emp Health Ins

1,250.00

3,000.00

+140.0%

29,000.00

41,000.00

+41.4%

87,000.00

86,500.00

-0.6%

Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

10-413-4311 Supplies

5,700.00

6,700.00

+17.5%

10-413-4313 Equip Replacement

12,000.00

—

10-413-4315 Uniforms

5,500.00

9,300.00

+69.1%

10-413-4355 Dues & Subs.

2,500.00

—

10-413-4411 Gas & Oil

10,000.00

—

10-413-4421 Vehicle Rpr & Maint

50,000.00

47,000.00

-6.0%

10-413-4510 Facility Maint.

7,350.00

—

10-413-4512 Equipment Rpr & Maint

18,000.00

—

10-413-4513 Annual Software Subscript Fees

8,650.00

8,000.00

-7.5%

0.00

—

10-413-4514 Tech Support 10-413-4515 Radio/Beeper Exp

6,550.00

7,000.00

+6.9%

10-413-4521 W/Comp

15,000.00

17,000.00

+13.3%

10-413-4522 Gen Lia

16,500.00

—

10-413-4529 Disability Ins

2,600.00

—

10-413-4531 Telephone

1,200.00

—

10-413-4532 Electricity

3,500.00

4,000.00

+14.3%

10-413-4533 Natural Gas

3,000.00

—

10-413-4534 Water Utility

2,000.00

—

10-413-4544 Fire Fighter Fees

0.00

—

10-413-4587 Cont Education

5,800.00

6,200.00

+6.9%

10-413-4589 Misc.

2,000.00

—

10-413-4741 Equip General

28,600.00

33,000.00

+15.4%

10-413-4771 Truck

97,200.00

81,000.00

-16.7%

10-413-4816 911 Dispatch Service

16,974.00

17,000.00

+0.2%

10-413-4817 Dispatch Service

60,000.00

65,000.00

+8.3%

0.00

—

1,052,874.00

1,076,350.00

+2.2%

10-413-4820 Admin/Facility Use Fee TOTAL 13 – Fire Department

Notes: ▪ 10-413-4211 Salaries

3% COLA ▪ 10-413-4223 TMRS

TMRS Contribution1%increase ▪ 10-413-4311 Supplies

Station Supplies, Paper Towels, TP, Soap, Truck Washing Soap, Cleaning Supplies, Light Bulbs, Batteries, Floor Sweep, Printer Paper, Printer Cartridges, Bunker Gear Soap and Adding 100 Fire Dept Challenge Coins for $625.00, Pallet of Absorbent $500.00, Medical Gloves ▪ 10-413-4313 Equip Replacement

AED Pads & Batteries, EMS Supplies, 6 Milwaukee 12ah Batteries @ $250.00 ea for total $1500.00

▪ 10-413-4315 Uniforms

SS and LS Shirts ($750.00), All Personnel a Class B Button Up with Name, Rank, FD Patch ($170.00 ea x 18 for a total of $3060.00) for Meetings and Community Events, Duty Hats $360, We've never bought any Heavy Duty Cold Weather Coats (18 x $160.00 ea @ $2880.00) and never bought the F/T guys Pants either, so asking for 2 pair of NOMEX Duty Pants for F/T Guys ($185.00 ea x 12 pair is $2220.00) ▪ 10-413-4512 Equipment Rpr & Maint

Recurring Test and Inspection for theFollowing: 18 SCBA's, 4 Pump Test, Aerial and Ground Ladders. Service on 2 sets of Rescue Tools, SCBA Mask Fit Test for 7 FF's, Annual Fire Extinguisher Testing and Inspection, Basic Equipment Service and repairs, Filters and Oil for the Brush Truck Pumps, and Recurring for 25 Sets of Bunker Gear "Advanced Cleaning and Inspection" pushed by TCFPRegulations ▪ 10-413-4587 Cont Education

Annual Fire Chief Confrence,Recurring Fire and EMS Recerts, Fire Officer Classes,Leadership Classes, CE Solutions and add a New Training App "Fire Engineering" for $270.00 for State EMS andFire Hours ▪ 10-413-4741 Equip General

Add 1 New complete SCBAwith 1 spare Bottle $9680.00, 4 spare SCBA Bottles to existing SCBA's $1354.00 ea (Total of $5416.00), New 25hp "electric start" Boat Motor $4650.00, Taking the 2) XL-200 Portables off of Eng 89 for the New Engine and need to Buy 2) New Harris XL-200 Dual Band Port Radio's and are $6310.00 ea and Total of $12620.00. This will make 4) total Portable Radio's in the New Engine, Class A Foam $500.00, ▪ 10-413-4771 Truck

Note Payment for Engine $81,000 ▪ 10-413-4816 911 Dispatch Service

Early First Responders are 14.40%of all Dispatch calls $129,945 Split between the Policeand Fire Department. ▪ 10-413-4817 Dispatch Service

Early First Responders are 14.40% of all Dispatch calls $129,945 Split between the Police and Fire Department.

14 – Police Department Expenditures Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

10-414-4211 Salaries

767,500.00

785,600.00

+2.4%

10-414-4212 Overtime

55,000.00

—

10-414-4221 SS Tax Exp

59,000.00

60,100.00

+1.9%

10-414-4222 TEC Tax

1,000.00

2,000.00

+100.0%

10-414-4223 TMRS

51,000.00

73,000.00

+43.1%

10-414-4225 Emp. Health Ins.

161,000.00

—

10-414-4311 Supplies

12,000.00

15,000.00

+25.0%

10-414-4315 Uniforms

3,500.00

—

10-414-4355 Dues & Fees

3,000.00

—

10-414-4411 Gas & Oil

32,000.00

—

10-414-4421 Vehicle Rpr & Maint

12,000.00

10,000.00

-16.7%

10-414-4513 Annual Software Subscript Fees

101,200.00

127,600.00

+26.1%

10-414-4514 Tech Support

13,600.00

0.00

-100.0%

10-414-4515 Radio/Beeper Exp.

24,500.00

166,000.00

+577.6%

10-414-4521 W/Comp

17,500.00

18,000.00

+2.9%

10-414-4522 Gen Lia

22,000.00

20,500.00

-6.8%

10-414-4531 Telephone

19,200.00

16,000.00

-16.7%

10-414-4571 D.R.E.A.M.S. Expense

5,000.00

—

10-414-4572 Seizure Fund Exp.

1,500.00

—

10-414-4573 Bldg. Security Exp.

500.00

2,000.00

+300.0%

10-414-4574 Court Tech. Exp.

2,000.00

500.00

-75.0%

10-414-4575 Spay / Neuter Program

20,000.00

10,000.00

-50.0%

10-414-4587 Cont Education

10,000.00

—

10-414-4588 Postage

300.00

—

10-414-4589 Misc.

2,000.00

2,800.00

+40.0%

10-414-4590 Br. Co. Jail Fees

2,000.00

—

10-414-4591 Collection Agncy Fees

6,000.00

—

10-414-4741 Equip. General

6,500.00

5,000.00

-23.1%

10-414-4751 Vehicle

86,000.00

100,000.00

+16.3%

10-414-4816 911 Dispatch Serv

16,974.00

17,000.00

+0.2%

10-414-4820 Dispatch Serv

60,000.00

65,000.00

+8.3%

1,573,774.00

1,775,400.00

+12.8%

TOTAL 14 – Police Department

Notes: ▪ 10-414-4211 Salaries

3% COLA ▪ 10-414-4212 Overtime

$15,000 For 1 10 hour overtime shift per week ▪ 10-414-4223 TMRS

TMRS Contribution1% increase

▪ 10-414-4311 Supplies

Office Supplies, Ammo, Less Lethal Med Drop off, Crime scene, Sharps container, Calibrate PBT

▪ 10-414-4513 Annual Software Subscript Fees

Tyler Incode with CAD and Cloud $49,000 Tyler Enfor Mobile $13,000 $36,000 Axon car, body,storage, redation Telcom landline phone recorder $ 1,100 Whooster $ 1,400 Vant learning System $ 2,600 GO DADDY $ 3,000 SEE/CLICK/FIX $ 1,800 Documents Logistics $ 400 Peach Tree AI $ 1,800 Equature Radio Recorder (287G funds) $17,500 $2250 Annual Total $127,600 ▪ 10-414-4515 Radio/Beeper Exp.

1 new mobile 1 new portable $10,000 1 Dispatch Console if 287G fundsare received. $150,000 ▪ 10-414-4571 D.R.E.A.M.S. Expense

Dreams $2500 National Night Out $2500 ▪. 10-414-4573 Bldg. Security Exp Upgrade Camera System $2000 ▪ 10-414-4589 Misc.

Badge Disp play

▪Radar 10-414-4741 Unit Equip. General ▪ 10-414-4751 Vehicle

Vehicle and Equipment 287G funds are received ▪ 10-414-4816 911 DispatchServ

$33,599 Split between PD and FD ▪ 10-414-4820 Dispatch Serv

Early First Responders are 14.40% of all Dispatch calls $129,945 Split between the Police and Fire Department.

15 – Parks & Recreation Expenditures Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

10-415-4211 Salaries

257,000.00

261,000.00

+1.6%

10-415-4212 Overtime

2,500.00

—

10-415-4221 SS Tax Exp

20,000.00

—

10-415-4222 TEC Tax

600.00

1,100.00

+83.3%

Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

10-415-4223 TMRS

17,000.00

24,200.00

+42.4%

10-415-4225 Emp. Health Ins.

74,100.00

75,100.00

+1.3%

10-415-4311 Supplies

16,500.00

—

10-415-4315 Uniforms

5,400.00

—

10-415-4355 Dues & Fees

500.00

—

10-415-4411 Gas & Oil

7,000.00

—

10-415-4421 Vehicle Rpr & Maint

5,000.00

4,000.00

-20.0%

10-415-4510 Facility Maint.

9,500.00

10,500.00

+10.5%

10-415-4512 Equipment Rpr & Maint

5,000.00

2,500.00

-50.0%

0.00

—

10-415-4514 Tech Support

2,800.00

300.00

-89.3%

10-415-4521 W/Comp

5,100.00

4,500.00

-11.8%

10-415-4522 Gen Liability

11,500.00

12,000.00

+4.3%

10-415-4532 Electricity

12,000.00

—

10-415-4533 Utility Services

8,000.00

—

400.00

—

10-415-4587 Training/Cont. Ed

1,000.00

—

10-415-4589 Misc.

2,000.00

17,000.00

+750.0%

10-415-4741 Equip Gen

4,500.00

2,500.00

-44.4%

10-415-4791 Park Imp

35,000.00

50,000.00

+42.9%

502,400.00

538,000.00

+7.1%

10-415-4513 Annual Software Subscript Fees

10-415-4534 Water

TOTAL 15 – Parks & Recreation

Notes: ▪ 10-415-4211 Salaries

3% COLA

▪ 10-415-4223 TMRS

TMRS Contribution 1% increase ▪ 10-415-4311 Supplies

Materials and supplies ▪ 10-415-4510 Facility Maint.

Finish irrigation at McDonald $ 3,000 Irrigate outfield of Field 1 and 2 $ 4,000

General Repair $ 3,500 Total $10,500 ▪ 10-415-4589 Misc.

Tournament Expenses $15,000 ▪ 10-415-4741 Equip Gen

Misc Equipment ▪ 10-415-4791 Park Imp

General Park Improvements approved by City Administrator Flag Pole at Ball Park $10,000

16 – Fire Marshal Expenditures Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

10-416-4311 Supplies

650.00

400.00

-38.5%

10-416-4315 Uniforms

600.00

500.00

-16.7%

10-416-4411 Gas & Oil

1,500.00

2,000.00

+33.3%

10-416-4421 Vehicle Rpr & Maint

87,000.00

300.00

-99.7%

10-416-4510 Facility Maintenance

0.00

—

10-416-4513 Annual Software Subscript Fees

0.00

2,700.00

New

10-416-4514 Tech Support

4,209.00

0.00

-100.0%

10-416-4571 Public Education

250.00

5,500.00

+2100.0%

10-416-4585 Travel Expense

1,500.00

—

10-416-4587 Cont. Education

750.00

—

10-416-4589 Miscellaneous

500.00

—

10-416-4721 Office Furniture

0.00

—

10-416-4731 Office Equipment

0.00

—

2,750.00

1,000.00

-63.6%

0.00

—

99,709.00

15,150.00

-84.8%

10-416-4741 Equipment Gen 10-416-4751 Vehicle TOTAL 16 – Fire Marshal

Notes: ▪ 10-416-4513 Annual Software Subscript Fees

Properties and Inspections software for ESO.This amount includes $656.25 one time cost for setup and training, with reaccuring annual cost of $1974.00. ▪ 10-416-4571 Public Education

Inflatable house for fire safetyeducation. Items for city public events. ▪ 10-416-4741 Equipment Gen

M-18 batteries, tool and batterymounts. Small cut off saw.

17 – Town Center Expenditures Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

5,000.00

10,000.00

+100.0%

0.00

—

10-417-4411 Gas & Oil

1,500.00

—

10-417-4510 Facility Maint.

31,000.00

30,000.00

-3.2%

500.00

1,000.00

+100.0%

0.00

—

10-417-4532 Electricity

2,500.00

10,000.00

+300.0%

10-417-4533 Utility Services

7,000.00

20,000.00

+185.7%

10-417-4534 Water Purchase

5,000.00

7,000.00

+40.0%

500.00

—

2,500.00

30,000.00

+1100.0%

10-417-4311 Supplies 10-417-4355 Dues & Fees

10-417-4512 Equipment Rpr & Maint. 10-417-4522 Gen Liability

10-417-4589 Misc. 10-417-4741 Equipment General

Account # / Name

2025-2026 Budget

10-417-4791 Park Improvements TOTAL 17 – Town Center

2026-2027 Proposed

% Change

45,000.00

100,000.00

+122.2%

100,500.00

210,000.00

+109.0%

Notes: ▪ 10-417-4510 Facility Maint.

Bait Fish stocking $ 6,000 Fish and Habitat $10,000 Landscaping $ 1,500 Misc Repairs $ 5,000 ▪ 10-417-4533 Utility Services

Water, Trash $10,000 Astound $ 6,500 DirectTV $ 1,600 Sound Track $ 650 ▪ 10-417-4741 Equipment General

Mower $15,000 Cab $15,000 ▪ 10-417-4791 Park Improvements

General improvements approvedby City Administrator Flag Pole $10,000

18 – Business Complex Expenditures Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

10-418-4311 Supplies

2,500.00

—

10-418-4312 Office Copies

1,200.00

—

10-418-4510 Facility Maintenance

7,500.00

—

10-418-4514 Tech Support

1,500.00

0.00

-100.0%

10-418-4522 Gen Liability

11,000.00

—

10-418-4531 Telephone

1,000.00

—

10-418-4532 Electricity

12,000.00

—

10-418-4533 Utility Services

5,000.00

—

10-418-4582 Advertising / Marketing

1,000.00

—

10-418-4589 Misc.

1,000.00

—

10-418-4721 Furniture / Appliances

5,000.00

—

10-418-4731 Office Equipment

0.00

—

10-418-4741 Site Improvements

15,000.00

—

TOTAL 18 – Business Complex

63,700.00

62,200.00

-2.4%

Notes: ▪ 10-418-4721 Furniture / Appliances

Purchase new table and chairs

▪ 10-418-4741 Site Improvements

Paint and carpet both the large and small conference rooms

Fund Total 2025-2026 Budget

2026-2027 Proposed

% Change

TOTAL EXPENDITURES

6,115,257.00

7,117,210.00

+16.4%

ESTIMATED BALANCE

27,529.00

9,063.00

-67.1%

Public safety — the Police Department, Fire Department, and Fire Marshal combined — represents 40.3% of proposed General Fund expenditures, or $2,866,900 of $7,117,210. General Fund Proposed Expenditures by Department

General Fund Operating Revenue by Source

General Fund Departments, Prior-Year Budget vs. Proposed

General Fund Operating Revenues and Expenditures, Three Years

FUND 22 — CONVENTION & VISITOR BUREAU (C.V.B.)

Fund Summary Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

Subtotal Revenues

423,000.00

422,000.00

-0.2%

Fund Balance Brought Forward

37,400.00

103,798.00

+177.5%

TOTAL REVENUES

460,400.00

525,798.00

+14.2%

TOTAL

448,430.00

523,975.00

+16.8%

11,970.00

1,823.00

-84.8%

EXPENDITURES

ESTIMATED BALANCE

Revenues — Detail Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

330,000.00

360,000.00

+9.1%

22-3052 Returned H.O.T. Funds

0.00

—

22-3055 Sponsorship

0.00

—

22-3056 Events - Tickets

0.00

—

22-3058 Events - Special

0.00

—

22-3061 Visit Early Store

500.00

—

22-3153 Facility Rental

15,000.00

20,000.00

+33.3%

22-3155 Amenities Rental

1,000.00

—

22-3156 Equipment Rental

500.00

—

0.00

—

2,500.00

—

22-3811 Other Income

0.00

—

22-3912 Transfer from

73,500.00

37,500.00

-49.0%

SUBTOTAL REVENUES

423,000.00

422,000.00

-0.2%

22-3051 Motel Tax

22-3157 Cleaning Fees 22-3711 Interest Income

Notes: ▪ 22-3051 Motel Tax

Based the the five year average ▪ 22-3912 Transfer from

MDD to CVB grant $37,500 for Business growth and development events and programs

Fund Balance Brought Forward Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

22-2811 Fund Balance

37,400.00

103,798.00

+177.5%

TOTAL FUND BALANCE

37,400.00

103,798.00

+177.5%

460,400.00

525,798.00

+14.2%

TOTAL REVENUES

22 – C.V.B. Expenditures Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

22-422-4211 Salaries

145,500.00

118,000.00

-18.9%

22-422-4212 Overtime

1,000.00

1,500.00

+50.0%

22-422-4221 SS Tax Exp

11,200.00

9,000.00

-19.6%

22-422-4222 TEC Tax

200.00

600.00

+200.0%

22-422-4223 TMRS

9,000.00

9,500.00

+5.6%

22-422-4225 Emp Health Ins

37,100.00

—

22-422-4311 Supplies

1,700.00

—

22-422-4312 Office Copies

450.00

650.00

+44.4%

22-422-4355 Dues & Fees

6,500.00

—

22-422-4411 Gas & Oil

1,600.00

—

22-422-4421 Vehicle Repair & Maint.

1,500.00

1,200.00

-20.0%

22-422-4513 Annual Software Subscript Fees

3,000.00

9,000.00

+200.0%

22-422-4514 Tech Support

4,000.00

0.00

-100.0%

22-422-4521 W/Comp

500.00

700.00

+40.0%

22-422-4522 Gen Liability

2,100.00

600.00

-71.4%

22-422-4530 Internet-Websites

1,350.00

—

22-422-4531 Telephone

2,000.00

—

0.00

—

22-422-4580 Administrative Fees

17,755.00

25,500.00

+43.6%

22-422-4581 Legal & Professional Fees

3,500.00

1,000.00

-71.4%

22-422-4582 Advertising - Media

36,000.00

47,500.00

+31.9%

22-422-4583 Advertising - Promo Items

6,000.00

—

6,300.00

—

3,875.00

—

200.00

—

1,000.00

—

105,000.00

40,000.00

-61.9%

3,100.00

—

0.00

63,000.00

New

0.00

—

411,430.00

398,475.00

-3.1%

22-422-4533 Utility Services

22-422-4585 Travel Expense 22-422-4587 Cont. Ed / Training 22-422-4588 Postage 22-422-4589 Misc. Expense 22-422-4712 Special Projects 22-422-4731 Office Equipment 22-422-4751 Vehicle 22-422-4911 Transfer from TOTAL 22 – C.V.B.

Notes: ▪ 22-422-4211 Salaries

2 FT 1 PT 3% COLA ▪ 22-422-4223 TMRS

TMRS Contribution1%increase ▪ 22-422-4531 Telephone

New Cellphone

▪ 22-422-4580 Administrative Fees

Admin Fee $19,000 IT Admin $ 3,808 IT Equip $ 2,500 ▪ 22-422-4582 Advertising - Media

Jacket Centry Journey $2,000 CENTRAL TEXAS OUTDOORS GUIDE$1,620 Brown County Area Guide $1,500 Tour Texas $4,775 How Big is Texas Influcer$2,500 Travel Influncer $1,000 Car Wrap $5,000 Christmas Guide $2,040 Yodell Event Calenda Plug-In$2,400 Travel Texas Co_Op Marketing$4,000 Sky Blue Print $1,995 Local - Market/Easter Egg$2,000 KTAB/Big County Homepages$6,000 New tents, Feather Flags$1,000 $47,745 ▪ 22-422-4712 Special Projects

Brownwood Bass Club$2,000.00 HPU Homecoming$2,500.00 Texas High School Bass$3,000.00 Movie In Park$2,500.00 Brownwood Holiday Classic$2,500.00 Trout Contest$2,500.00 Day of Dead Celebration$2,500.00 State Baseball$5,000.00 West Historical Commission Con$5,000.00 Early's 75th Birthday$5,000.00 Heartland Cruisers$1,500.00 NextGen Tournament$1,000.00 Bait/Marian Fishing Tournament$5,000.00 ▪ 22-422-4731 Office Equipment

New Camera and equipment ▪ 22-422-4751 Vehicle

Vehicle

24 – Visitor/Event Ctr Expenditures Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

22-424-4311 Supplies

2,700.00

—

22-424-4510 Facility Maintenance

7,500.00

12,000.00

+60.0%

22-424-4513 Tech Support & Maint

0.00

—

22-424-4522 Gen. Liability

6,000.00

—

22-424-4531 Telephone

1,000.00

—

22-424-4532 Electricity

8,500.00

—

22-424-4533 Utility Services

8,300.00

—

22-424-4589 Misc.

500.00

—

22-424-4721 Furniture / Appliances

500.00

20,000.00

+3900.0%

22-424-4741 Site Improvements

2,000.00

66,500.00

+3225.0%

TOTAL 24 – Visitor/Event Ctr

37,000.00

125,500.00

+239.2%

Notes: ▪ 22-424-4510 Facility Maintenance

Misc $5,000 Landscaping

$1,500

$1,500 Overseed and sod Add additonal Cameras $4,000 Wifi lock Kitchen door ▪ 22-424-4721 Furniture / Appliances

300 Resin Folding Chairs 12 dolliesand Straps 30 72" Round tables on table cartQuoted at EventStable ▪ 22-424-4741 Site Improvements

Site Improvements to be approved by City Administrator Demo 417Garmon Drive Reserve fornew Visitors Center on the boardwalk.

Fund Total 2025-2026 Budget

2026-2027 Proposed

% Change

TOTAL EXPENDITURES

448,430.00

523,975.00

+16.8%

ESTIMATED BALANCE

11,970.00

1,823.00

-84.8%

C.V.B. operations account for 76.0% of proposed Fund 22 expenditures, with the balance in the Visitor / Event Center.

C.V.B. Proposed Expenditures by Division

FUND 25 — M.D.D. PROJECT FUND

Fund Summary 2025-2026 Budget

Account # / Name Subtotal Revenues Fund Balance Brought Forward

2026-2027 Proposed

% Change

2,622,000.00

515,000.00

-80.4%

421,902.00

419,824.00

-0.5%

TOTAL REVENUES

3,043,902.00

934,824.00

-69.3%

TOTAL

2,821,072.00

931,897.00

-67.0%

222,830.00

2,927.00

-98.7%

EXPENDITURES

ESTIMATED BALANCE

Revenues — Detail Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

25-3031 Sales Tax

645,000.00

657,000.00

+1.9%

25-3033 Sales Tax - Eco Dev Return 25-

(130,000.00)

(150,000.00)

-15.4%

3152 Lease/Rental Income

0.00

—

25-3153 Facility Rental

0.00

—

25-3154 Copier/Fax Center Income 25-

0.00

—

3155 Utility Reimbursement

0.00

—

25-3711 Interest Income

7,500.00

—

25-3811 Misc Income

500.00

—

25-3912 Transfer to

99,000.00

0.00

-100.0%

25-3914 Other Finance Source-Note Proc

0.00

—

25-3915 Gain/Loss - Sale of Property

2,000,000.00

0.00

-100.0%

SUBTOTAL REVENUES

2,622,000.00

515,000.00

-80.4%

Notes: ▪ 25-3031 Sales Tax

2025/2026 Est totalsales tax

$3,652,074

5 yr average (-audit) $3,344,152 2025/2026 Proj salestax

$2,630,000

MDD Proj Sales Tax $657,000 ▪ 25-3033 Sales Tax - Eco Dev Return

Sales Tax Rebate Incentives

Fund Balance Brought Forward Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

25-2811 Fund Balance

421,902.00

419,824.00

-0.5%

TOTAL FUND BALANCE

421,902.00

419,824.00

-0.5%

3,043,902.00

934,824.00

-69.3%

TOTAL REVENUES

25 – M.D.D. Administration Expenditures Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

108,000.00

111,500.00

+3.2%

25-425-4212 Overtime

0.00

—

25-425-4221 SS Tax Exp

8,300.00

8,500.00

+2.4%

25-425-4222 TEC Tax

150.00

200.00

+33.3%

25-425-4223 TMRS

7,250.00

10,500.00

+44.8%

25-425-4225 Emp. Health Ins

12,500.00

—

25-425-4311 Supplies

2,000.00

—

25-425-4355 Dues & Fees

2,500.00

—

25-425-4411 Gas & Oil

1,500.00

—

25-425-4421 Vehicle Rpr & Maint

1,000.00

—

0.00

—

25-425-4513 Annual Software Subscript Fees

5,600.00

6,000.00

+7.1%

25-425-4515 Tech Support

1,709.00

0.00

-100.0%

25-425-4521 W/Comp

250.00

700.00

+180.0%

25-425-4522 Gen Liability

800.00

600.00

-25.0%

25-425-4531 Telephone

1,000.00

—

25-425-4580 City Admin/Acct Services

70,116.00

79,500.00

+13.4%

25-425-4581 Legal & Accounting

8,000.00

6,000.00

-25.0%

25-425-4582 Advertising

2,500.00

—

25-425-4585 Travel Expense

9,500.00

7,500.00

-21.1%

25-425-4586 Recruitment

27,600.00

—

25-425-4587 Cont. Ed / Training

2,000.00

—

25-425-4588 Postage

500.00

—

25-425-4589 Misc.

1,000.00

—

25-425-4731 Office Equipment

2,500.00

0.00

-100.0%

0.00

—

25-425-4911 Transfer from

2,000,000.00

0.00

-100.0%

TOTAL 25 – M.D.D. Administration

2,276,275.00

285,100.00

-87.5%

25-425-4211 Salaries

25-425-4510 Facility Maint.

25-425-4751 Vehicle

Notes: ▪ 25-425-4211 Salaries

3% COLA ▪ 25-425-4223 TMRS

TMRS Contribution1% increase ▪ 25-425-4580 City Admin/Acct Services

Executive Assistant 1/2 Salary and benefits Admin Fees $74,352 IT Admin $ 1,107 IT Equip $ 4,000 ▪ 25-425-4581 Legal & Accounting

City Attorney Fee 2,000

and Audit Fee 6,000 ▪ 25-425-4586 Recruitment

ICSC Dallas $ 4,500 Retail Coach $15,000 Retail Live $ 1,200 TC Material $ 2,500

27 – M.D.D. Projects Expenditures Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

25-427-4712 Special Projects

212,500.00

314,500.00

+48.0%

25-427-4811 Debt Service - 406 Early Blvd 25-

92,498.00

—

427-4812 Debt Service - 405 Early Blvd 25-

51,094.00

—

427-4813 Debt Service-106 1/2 Early Blv 25-

61,416.00

—

427-4814 Debt Service-Parkway Property 25-

28,395.00

—

427-4815 Debt Service - Mangrum St TOTAL

98,894.00

—

544,797.00

646,797.00

+18.7%

27 – M.D.D. Projects

Notes: ▪ 25-427-4712 SpecialProjects

$ 15,000 Local CommunityEconomic events grant $ 37,500 CVB Economic Development Grant $ 100,000 Dunham's CO payment $ 160,000 Special Projects $ 314,500 Total

Fund Total 2025-2026 Budget

2026-2027 Proposed

% Change

TOTAL EXPENDITURES

2,821,072.00

931,897.00

-67.0%

ESTIMATED BALANCE

222,830.00

2,927.00

-98.7%

Debt service on M.D.D. properties totals $332,297 of the $646,797 proposed in M.D.D. Projects.

M.D.D. Project Fund Proposed Expenditures

FUND 40 — GENERAL REFUNDING 2010

Fund Summary 2025-2026 Budget

Account # / Name

2026-2027 Proposed

% Change

Subtotal Revenues

142,000.00

413,981.00

+191.5%

Fund Balance Brought Forward

181,836.00

62,959.00

-65.4%

TOTAL REVENUES

323,836.00

476,940.00

+47.3%

TOTAL

141,575.00

476,940.00

+236.9%

182,261.00

0.00

-100.0%

EXPENDITURES

ESTIMATED BALANCE

Revenues — Detail Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

40-3012 Property Tax Revenue

0.00

313,981.00

New

40-3013 Delequent Taxes

0.00

—

40-3015 Vehicle Inventory Tax

0.00

—

40-3021 Pen & Int

0.00

—

40-3715 Interest Income

0.00

—

142,000.00

100,000.00

-29.6%

0.00

—

142,000.00

413,981.00

+191.5%

40-3811 Other Income 40-3914 Other Fin Source-Bond Proceeds SUBTOTAL REVENUES

Notes: ▪ 40-3012 Property Tax Revenue

34,673

Total I & S $

313,981

279,308

M & O Tax Revenue 0.57387 @100% CR $ 1,860,984 Freeze Tax $

212,988

Total M&O $ 2,073,973 Total Tax Rate 0.6600 ▪ 40-3811 Other Income

Sales Tax Transfer fromM&O if needed.

Fund Balance Brought Forward Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

40-2815 Fund Balance

181,836.00

62,959.00

-65.4%

TOTAL FUND BALANCE

181,836.00

62,959.00

-65.4%

TOTAL REVENUES

323,836.00

476,940.00

+47.3%

41 – Gen Rfdg Bond Expenditures Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

0.00

—

40-441-4912 CO's Principle 2010 Rfdg Bonds

135,000.00

—

40-441-4913 Other Fin Uses-Bond Refunding

0.00

—

40-441-4914 Refunding Bond Issuance Cost

0.00

—

40-441-4922 CO's Int Exp. 2010 Rfdg Bonds

6,075.00

2,025.00

-66.7%

40-441-4932 CO's Fees 2010 Rfdg Bonds

500.00

—

40-441-4950 Transfer from

0.00

339,415.00

New

TOTAL 41 – Gen Rfdg Bond

141,575.00

476,940.00

+236.9%

40-441-4589 Misc Exp

Notes: ▪ 40-441-4950 Transfer from

Transfer tofund 42

Fund Total 2025-2026 Budget

2026-2027 Proposed

% Change

TOTAL EXPENDITURES

141,575.00

476,940.00

+236.9%

ESTIMATED BALANCE

182,261.00

0.00

-100.0%

Fund 40 is presented in balance: proposed revenues of $476,940 exactly equal proposed uses, including the transfer to the Debt Service Fund. Fund 40 Proposed Uses of Funds

FUND 42 — DEBT SERVICE

Fund Summary 2025-2026 Budget

Account # / Name

2026-2027 Proposed

% Change

316,587.00

339,415.00

+7.2%

0.00

—

TOTAL REVENUES

316,587.00

339,415.00

+7.2%

TOTAL

311,022.00

314,447.00

+1.1%

5,565.00

24,968.00

+348.7%

Subtotal Revenues Fund Balance Brought Forward

EXPENDITURES

ESTIMATED BALANCE

Revenues — Detail Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

316,587.00

0.00

-100.0%

42-3013 Delq. Tax Revenue

0.00

—

42-3021 Pen & Int

0.00

—

42-3715 Interest Income

0.00

—

42-3811 Other Income

0.00

—

42-3912 Transfer to

0.00

339,415.00

New

316,587.00

339,415.00

+7.2%

42-3012 Property Tax Revenue

SUBTOTAL REVENUES

Notes: ▪ 42-3012 Property Tax Revenue

2026/2027 Numbers $390,532,117 Total Taxable Value 2025 Estimated Net Taxable Value 2026 $412,000,000 Freeze Adjusted Taxable Value $336,300,000 I&S Tax Rate 0.08785 I&S Tax Revenue @108% CR $ Freeze Tax $

36,341

Total I&S $

331,780

295,439

M&O Tax Revenue 0.57215 @100% CR $ 1,924,414 Freeze Tax $

216,624

Total M&O $ 2,140,764 Total Tax Rate 0.6600 ▪ 42-3912 Transfer to Received from Fund40

Fund Balance Brought Forward Account # / Name 42-2815 Fund Balance

2025-2026 Budget

2026-2027 Proposed 0.00

0.00

% Change —

Account # / Name

2025-2026 Budget

TOTAL FUND BALANCE TOTAL REVENUES

2026-2027 Proposed

% Change

0.00

—

316,587.00

339,415.00

+7.2%

42 – Project Debt Service Expenditures Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

0.00

—

50,000.00

55,000.00

+10.0%

0.00

—

42-442-4921 2017 Cert. of Oblig. Int. Exp

29,200.00

27,625.00

-5.4%

42-442-4922 2023 Series C.O, Interest

181,675.00

—

42-442-4931 2017 Cert. of Oblig. Fees

0.00

—

42-442-4932 2023 Series C.O. Fees

500.00

—

49,647.00

—

311,022.00

314,447.00

+1.1%

42-442-4589 Misc Exp 42-442-4911 2017 Cert. of Oblig-Principal 42-442-4912 2023 Series C.0. Principle

42-442-4941 Debt Service - Ladder Truck TOTAL 42 – Project Debt Service

Fund Total 2025-2026 Budget

2026-2027 Proposed

% Change

TOTAL EXPENDITURES

311,022.00

314,447.00

+1.1%

ESTIMATED BALANCE

5,565.00

24,968.00

+348.7%

Every obligation in the Debt Service Fund is funded by the transfer from Fund 40; no property tax revenue is budgeted directly to Fund 42 in the proposed year. Debt Service Fund Proposed Obligations

FUND 50 — WATER FUND

Fund Summary Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

1,578,000.00

1,603,000.00

+1.6%

504,103.00

473,985.00

-6.0%

TOTAL REVENUES

2,082,103.00

2,076,985.00

-0.2%

TOTAL EXPENDITURES

2,056,694.00

2,066,600.00

+0.5%

ESTIMATED BALANCE

25,409.00

10,385.00

-59.1%

Subtotal Revenues Fund Balance Brought Forward

Revenues — Detail Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

1,525,000.00

1,550,000.00

+1.6%

50-3212 Taps

2,000.00

—

50-3220 Late Fees

27,000.00

—

50-3712 Interest Income

18,000.00

—

50-3812 Other Income

6,000.00

—

0.00

1,578,000.00

1,603,000.00

50-3211 Water Sales

50-3912 Transfer to SUBTOTAL REVENUES

— +1.6%

Notes: ▪ 50-3211 Water Sales

Based on the 5 yearAverage

Fund Balance Brought Forward Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

50-2810 Earnings Current Year

0.00

—

50-2811 Retained Earnings-Restricted

0.00

—

504,103.00

473,985.00

-6.0%

0.00

—

504,103.00

473,985.00

-6.0%

2,082,103.00

2,076,985.00

-0.2%

50-2812 Fund Balance 50-2813 Reserve Equip. Purchase TOTAL FUND BALANCE TOTAL REVENUES

51 – Water Department Expenditures Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

50-451-4111 Water Purchase

365,000.00

375,000.00

+2.7%

50-451-4151 Electricity

21,000.00

—

50-451-4211 Salaries

335,400.00

381,500.00

+13.7%

50-451-4212 Overtime

25,000.00

—

50-451-4221 SS Tax Exp

25,500.00

29,500.00

+15.7%

50-451-4222 TEC Tax

500.00

1,200.00

22,250.00

35,500.00

50-451-4223 TMRS

+140.0% +59.6%

Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

50-451-4225 Emp. Health Ins

74,250.00

86,500.00

+16.5%

50-451-4311 Supplies

25,000.00

—

50-451-4315 Uniforms

5,600.00

—

50-451-4355 Dues & Fees

8,600.00

10,000.00

50-451-4411 Gas & Oil

15,000.00

50-451-4421 Vehicle Rpr & Maint

8,000.00

6,500.00

50-451-4510 Facility Maint.

86,500.00

88,500.00

50-451-4512 Equipment Rpr & Maint

20,000.00

50-451-4513 Annual Software Subscript Fees

44,400.00

58,000.00

+30.6%

50-451-4514 System Rpr

120,000.00

—

50-451-4515 Tech Support

9,000.00

0.00

-100.0%

50-451-4521 W/Comp

5,500.00

7,000.00

+27.3%

50-451-4522 Gen Lia

23,000.00

30,250.00

+31.5%

50-451-4531 Telephone

4,600.00

—

50-451-4533 Natural Gas

1,000.00

50-451-4550 Bad Debts / Collection Fees

5,000.00

50-451-4581 Legal & Acct

1,750.00

50-451-4582 Advertising

500.00

50-451-4583 Return Checks

0.00

50-451-4587 Cont. Education

8,000.00

—

50-451-4588 Postage

7,000.00

10,000.00

—

50-451-4589 Misc

2,000.00

+42.9%

50-451-4741 Equip General

140,270.00

45,000.00

—

50-451-4742 System Improvements

139,000.00

-67.9%

0.00

—

50-451-4800 380 Agreement

26,400.00

12,000.00

50-451-4820 Admin/Facility Use Fee

82,374.00

96,400.00

0.00

50-451-4912 CO's Principle Series 2009

266,000.00

285,000.00

50-451-4921 CO's Interest

133,000.00

115,000.00

300.00

-13.5%

2,056,694.00

2,066,600.00

— +0.5%

50-451-4751 Vehicle

50-451-4911 Transfer from

50-451-4931 CO's Fees TOTAL 51 – Water Department

Notes: ▪ 50-451-4111 Water Purchase

Brown County Water Improvement District increased their whole sale water rate from $2.2175 per 1000 gallon to $2.2486 a 2.2% increase. BCWID water rates have increased 28% over the last fiveyears. BCWID debt for newtreatment plant $7327*12 $87,924 ▪ 50-451-4211 Salaries

3% COLA

+16.3% — -18.8% +2.3% —

— — — —

— -54.5% +17.0% — +7.1%

▪ 50-451-4223 TMRS

TMRS Contribution1% increase ▪ 50-451-4355 Dues & Fees

COPIER $2,400 TCEQ TIER II $ 50 TX DEPT HEALT $2,000 TCEQ (PERMIT) $4,125 POSTAGE PERMIT $ 400 WATER SAMPLES $ 720 ▪ 50-451-4510 Facility Maint.

$ 6,500 general repairs $ 12,000 Auto Gates $ 50,000 Front Dive paving $ 10,000 Foundation for Connex Storage $ 10,000 Electrical Repairs ▪ 50-451-4513 Annual Software Subscript Fees

Tyler Tech $10,000 MyGov $ 8,200 ESRI $ 5,000 AllTerra RTX $ 2,000 Badger/Beacon $15,200 HACH $ 4,600 SEE/CLICK $ 1,200 GoDaddy $ 600 Civic Connection $ 9,800 ▪ 50-451-4514 System Rpr

General repairs to the System ▪ 50-451-4741 Equip General

$20,000 GEN Streets, Water, Sanitation Use Fee 2022 Heavy Equip (12/26) Renew 2027 $25,000 Equipment Reserve ▪ 50-451-4742 System Improvements

System Improvements planed for and approved City Administrator ▪ 50-451-4800 380 Agreement

Obligation Complete 2028 ▪ 50-451-4820 Admin/Facility Use Fee

Admin $82,500 IT Admin $ 8,900 IT Equip $ 5,000

Fund Total 2025-2026 Budget

2026-2027 Proposed

% Change

TOTAL EXPENDITURES

2,056,694.00

2,066,600.00

+0.5%

ESTIMATED BALANCE

25,409.00

10,385.00

-59.1%

Debt service accounts for $400,300 of the $2,066,600 proposed in the Water Fund, and wholesale water purchases another $375,000. Water Fund Proposed Expenditures by Category

FUND 60 — SEWER FUND

Fund Summary Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

Subtotal Revenues

793,500.00

804,500.00

+1.4%

Fund Balance Brought Forward

207,131.00

63,814.00

-69.2%

1,000,631.00

868,314.00

-13.2%

TOTAL EXPENDITURES

973,896.00

828,400.00

-14.9%

ESTIMATED BALANCE

26,735.00

39,914.00

+49.3%

TOTAL REVENUES

Revenues — Detail Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

681,000.00

730,000.00

+7.2%

60-3312 Taps

1,500.00

—

60-3313 Plumbing Permits

3,000.00

—

60-3322 Agriculture Income

78,000.00

60,000.00

-23.1%

60-3712 Interest-Bank/Texas

25,000.00

5,000.00

-80.0%

60-3713 Interest Income

5,000.00

—

60-3813 Other Income

0.00

—

60-3912 Transfer to

0.00

—

793,500.00

804,500.00

+1.4%

60-3311 Sewer Sales

SUBTOTAL REVENUES

Notes: ▪ 60-3311 Sewer Sales

$1.00 increase to therate per 1000 gallons after the first 3,000 gallons per month for residential.

Fund Balance Brought Forward Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

60-2810 Retained Earnings

0.00

—

60-2811 Retained Earnings-Restricted

0.00

—

60-2813 Fund Balance

207,131.00

63,814.00

-69.2%

TOTAL FUND BALANCE

207,131.00

63,814.00

-69.2%

1,000,631.00

868,314.00

-13.2%

TOTAL REVENUES

61 – Sewer Department Expenditures Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

60-461-4151 Electricity

15,000.00

—

60-461-4211 Salaries

240,500.00

168,000.00

-30.1%

60-461-4212 Overtime

15,000.00

—

60-461-4221 SS Tax Exp

18,500.00

13,000.00

-29.7%

60-461-4222 TEC Tax

500.00

700.00

+40.0%

Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

60-461-4223 TMRS

16,000.00

15,600.00

-2.5%

60-461-4225 Emp Health Ins.

62,000.00

49,500.00

-20.2% —

60-461-4311 Supplies

8,000.00

60-461-4315 Uniforms

-30.8% —

6,500.00

4,500.00

60-461-4355 Dues & Fees

3,000.00

— -26.7%

60-461-4411 Gas & Oil

11,000.00

-84.8%

60-461-4421 Vehicle Rpr & Maint

7,500.00

5,500.00

+18.4%

60-461-4510 Facility Maintenance

33,000.00

5,000.00

60-461-4512 Equipment Rpr & Maint

19,000.00

22,500.00

60-461-4513 Annual Software Subscript Fees

8,700.00

9,500.00

-100.0%

60-461-4514 System Rpr

35,000.00

-33.3%

60-461-4515 Tech Support

7,000.00

0.00

60-461-4521 W/Comp

6,000.00

4,000.00

60-461-4522 Gen Liability

22,000.00

23,500.00

—

0.00

—

60-461-4550 Bad Debts / Collection Fees 60-461-4581 Legal & Acct

+9.2% —

+6.8% —

4,250.00

60-461-4583 Return Checks

0.00

60-461-4587 Cont. Education

4,000.00

—

60-461-4589 Misc

2,000.00

—

60-461-4741 Equip General

22,500.00

0.00

40,000.00

45,000.00

+12.5%

8,800.00

0.00

-100.0%

40,872.00

47,500.00

+16.2%

0.00

80,000.00

85,000.00

— +6.2%

167,424.00

165,000.00

-1.4% —

350.00

904,396.00

783,900.00

60-461-4742 Vehicle 60-461-4743 System Improvements 60-461-4800 380 Agreement 60-461-4820 Admin/Facility Use Fee 60-461-4821 Debt Service - MC Bank 60-461-4911 Transfer from 60-461-4912 CO's Principal 2015 60-461-4921 CO's Int. 2015 60-461-4931 CO's Fees 2015 TOTAL 61 – Sewer Department

Notes: ▪ 60-461-4211 Salaries

3% COLA ▪ 60-461-4223 TMRS

TMRS Contribution1% increase ▪ 60-461-4510 Facility Maintenance

General Repairs $3,000 ▪ 60-461-4513 Annual Software Subscript Fees

SEE/CLICK $1,200 GO DADDY $ 325 ESRI $1,700

—

-13.3%

TYLER(INCODE) $5,000 AGSENSE $1,100 ▪ 60-461-4514 SystemRpr

Rebuild 2 lift station pumps ▪ 60-461-4741 Equip General

Use Fee 2022 Heavy Equip(12/26)

$19,270

New Equipment 2026 ▪ 60-461-4743 SystemImprovements

Improvements planned for and approved by City Administrator Mitsy Ln Sewer replacement ▪ 60-461-4820 Admin/Facility Use Fee

Admin $33,200 IT Admin $ 7,800 IT Equip $ 2,500

62 – Agriculture Expenditures Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

5,000.00

—

0.00

—

60-462-4311 Supplies

55,000.00

25,000.00

-54.5%

60-462-4512 Equipment Rpr & Maint

5,000.00

10,000.00

+100.0%

60-462-4513 Annual Software Subscript Fees

1,500.00

—

60-462-4514 Tech Support

0.00

—

60-462-4741 Equipment General

0.00

—

60-462-4742 Site Improvements

0.00

—

3,000.00

—

69,500.00

44,500.00

-36.0%

60-462-4211 Salaries 60-462-4221 SS Tax Exp

60-462-4745 Contract Labor TOTAL 62 – Agriculture

Notes: ▪ 60-462-4512 Equipment Rpr & Maint

Tractor Tires $3,500

Fund Total 2025-2026 Budget

2026-2027 Proposed

% Change

TOTAL EXPENDITURES

973,896.00

828,400.00

-14.9%

ESTIMATED BALANCE

26,735.00

39,914.00

+49.3%

Debt service accounts for $250,350 of the $828,400 proposed in the Sewer Fund.

Sewer Fund Proposed Expenditures

FUND 70 — SANITATION FUND

Fund Summary Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

Subtotal Revenues

705,650.00

757,150.00

+7.3%

Fund Balance Brought Forward

250,131.00

276,214.00

+10.4%

TOTAL REVENUES

955,781.00

1,033,364.00

+8.1%

TOTAL EXPENDITURES

927,912.00

1,029,386.00

+10.9%

ESTIMATED BALANCE

27,869.00

3,978.00

-85.7%

Revenues — Detail Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

70-3411 Sanitation Service

630,000.00

680,000.00

+7.9%

70-3412 Contract Services

73,000.00

—

70-3714 Interest Income

2,500.00

4,000.00

+60.0%

70-3814 Other Income

150.00

—

70-3912 Transfer to

0.00

—

70-3913 Other Finance Sources

0.00

—

705,650.00

757,150.00

+7.3%

SUBTOTAL REVENUES

Notes: ▪ 70-3411 Sanitation Service

City of Brownwood Increasetheir landfill fees by 4% increasing the per ton rate from $52 to $54. As a result of this increase our rates will go up by $2 per month on all tiers. ▪ 70-3412 Contract Services

Blanket Contract reneweduntil 09/2027

Fund Balance Brought Forward Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

70-2812 Retained Earnings

0.00

—

70-2813 Res for Truck Purchase

0.00

—

70-2814 Fund Balance

250,131.00

276,214.00

+10.4%

TOTAL FUND BALANCE

250,131.00

276,214.00

+10.4%

TOTAL REVENUES

955,781.00

1,033,364.00

+8.1%

71 – Sanitation Department Expenditures Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

70-471-4131 Landfill Fees

170,000.00

200,000.00

+17.6%

70-471-4211 Salaries

203,800.00

220,500.00

+8.2%

Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

70-471-4212 Overtime

5,000.00

—

70-471-4221 SS Tax Exp

15,750.00

17,100.00

+8.6%

70-471-4222 TEC Tax

500.00

1,000.00

+100.0%

70-471-4223 TMRS

13,500.00

21,000.00

+55.6%

70-471-4225 Emp Health Ins

62,000.00

74,500.00

+20.2%

70-471-4311 Supplies

2,500.00

—

6,000.00

—

40,000.00

50,000.00

+25.0%

40,000.00

50,000.00

+25.0%

33,000.00

25,000.00

-24.2%

20,000.00

—

9,200.00

16,700.00

+81.5%

5,600.00

0.00

-100.0%

8,000.00

7,000.00

-12.5%

12,500.00

12,000.00

-4.0%

0.00

—

0.00

—

70-471-4315 Uniforms 70-471-4411 Gas & Oil 70-471-4421 Vehicle Rpr & Maint 70-471-4510 Facility Maintenance 70-471-4512 Equipment Rpr & Maint 70-471-4513 Annual Software Subscript Fees 70-471-4514 Tech Support 70-471-4521 W/Comp 70-471-4522 Gen Liability 70-471-4550 Bad Debts / Collection Fees 70471-4583 Return Checks 70-471-4589 Misc.

2,000.00

—

70-471-4741 Equip General

70,000.00

113,000.00

+61.4%

70-471-4771 Truck

167,500.00

130,000.00

-22.4%

70-471-4800 380 Agreement

8,800.00

12,000.00

+36.4%

70-471-4820 Admin/Facility Use Fee 70-471-

32,262.00

44,086.00

+36.6%

0.00

—

927,912.00

1,029,386.00

+10.9%

4911 Transfer from TOTAL 71 – Sanitation Department

Notes: ▪ 70-471-4131 Landfill Fees

City of Brownwood Increase their landfill fees by 4% increasing the per ton rate from $52 to $54. As a result of this increase our rates will go up by $2 per month on all tiers. ▪ 70-471-4211 Salaries

3% COLA ▪ 70-471-4223 TMRS

TMRS Contribution1% increase ▪ 70-471-4510 Facility Maintenance

General Maintenance $20,000 front drive of facility ▪ 70-471-4513 Annual Software Subscript Fees

SEE/CLICK

$3,600

GO DADDY $ 110

TYLER TECH $5,000 Civic Connection $9,800 ▪ 70-471-4741 EquipGeneral

Use Fee 2022 Heavy Equip(12/26) $19,270 Renew 2027 40 new metal dumpsters $1200 each $48,000 Equipment Reserve $45,000 ▪ 70-471-4771 Truck

2023 Sideload TrashTruck $67,442 7 yrs 2030 2026 Rearload TrashTruck $61,000 7 yrs 2032 ▪ 70-471-4800 380Agreement

Obligation Complete 2028 ▪ 70-471-4820 Admin/Facility Use Fee

Admin Fee $35,986 IT Admin $5,600 IT Equip $2,500

Fund Total 2025-2026 Budget

2026-2027 Proposed

% Change

TOTAL EXPENDITURES

927,912.00

1,029,386.00

+10.9%

ESTIMATED BALANCE

27,869.00

3,978.00

-85.7%

Landfill fees and truck debt service together total $330,000, or 32.1% of proposed Sanitation Fund expenditures. Sanitation Fund Proposed Expenditures by Category

ALL FUNDS — PERSONNEL, DEBT SERVICE & TAX LEVY The three tables below draw on the same account detail presented in each fund section, regrouped across funds so that personnel cost, debt obligations, and the property tax levy can be read in one place.

Personnel and Benefits by Fund Salaries, overtime, Social Securityand unemployment tax, TMRS, health insurance, and disability insurance, as budgeted in each operating department. Account # / Name General Fund

2025-2026 Budget

2026-2027 Proposed

% Change

2,809,472.00

2,991,300.00

+6.5%

C.V.B.

204,000.00

175,700.00

-13.9%

M.D.D. Project Fund

136,200.00

143,200.00

+5.1%

Water Fund

482,900.00

559,200.00

+15.8%

Sewer Fund

357,500.00

266,800.00

-25.4%

Sanitation Fund

300,550.00

339,100.00

+12.8%

4,290,622.00

4,475,300.00

+4.3%

TOTAL PERSONNEL AND BENEFITS

Personnel and benefits total $4,475,300 across all funds, or 33.7% of proposed expenditures. Budgeted TMRS contributions total $286,300, against $203,000 in the prior-year budget, reflecting the increase in the employee deposit rate from 5% to 6%.

Debt Service by Fund Principal, interest,fees,and note payments budgeted in the proposed year. The Fund 40 transfer to Fund 42 is excluded to avoid counting the sameobligation twice. Account # / Name

2025-2026 Budget

2026-2027 Proposed

% Change

General Fund

174,300.00

220,100.00

+26.3%

M.D.D. Project Fund

332,297.00

—

Gen. Rfgd 2010

141,575.00

137,525.00

-2.9%

Debt Service

311,022.00

314,447.00

+1.1%

Water Fund

399,300.00

400,300.00

+0.3%

Sewer Fund Sanitation

247,774.00

250,350.00

+1.0%

Fund

167,500.00

130,000.00

-22.4%

1,773,768.00

1,785,019.00

+0.6%

TOTAL DEBT SERVICE

Debt service across all funds totals $1,785,019, or 13.4% of proposed expenditures.

Property Tax Levy The proposed totaltax rate of $0.66000 per $100 of valuation, divided between maintenance and operations and interest and sinking, asbudgetedin Fund 10 and Fund 40. Component

Rate per $100

2026-2027 Proposed

% of Levy

Maintenance & Operations (M&O)

0.57387

2,073,973.00

86.9%

Interest & Sinking (I&S)

0.08613

313,981.00

13.1%

TOTAL PROPERTY TAX LEVY

0.66000

2,387,954.00

100.0%

The proposed levy of $2,387,954 is built on a certified 2026 net taxable value of $400,150,649 and a freeze-adjusted taxable value of $324,385,855.

Proposed Personnel and Benefits by Fund

Proposed Debt Service by Fund

Property Tax Levy — M&O and I&S Components

ALL FUNDS — REVENUE COMPOSITION Total proposed revenue across all eight funds, shown by each fund’s share of the whole. These figures include fund balance brought forward, consistent with the Total Revenues line reported in each fund summary above. Fund

2026-2027 Total Revenue

% of Total Revenue

Fund Balance Included

General Fund

7,126,273.00

53.3%

967,667.00

Water Fund

2,076,985.00

15.5%

473,985.00

Sanitation Fund

1,033,364.00

7.7%

276,214.00

M.D.D. Project Fund

934,824.00

7.0%

419,824.00

Sewer Fund

868,314.00

6.5%

63,814.00

C.V.B.

525,798.00

3.9%

103,798.00

Gen. Rfgd 2010

476,940.00

3.6%

62,959.00

Debt Service

339,415.00

2.5%

0.00

13,381,913.00

100.0%

2,368,261.00

ALL FUNDS — TOTAL REVENUE

Total proposed revenue of $13,381,913 includes $2,368,261 in fund balance brought forward, or 17.7% of the total. That appropriated balance is what allows every fund to present a balanced budget. Total Proposed Revenue by Fund

SUMMARY & OBSERVATIONS

Every fund balances. Each of the eight funds presents proposed expenditures fully covered by proposed revenues and appropriated fund balance. No fund is presented with a deficit.

Property tax rate held flat, and below the voter-approval rate. The total proposed tax rate remains $0.66000 per $100 of valuation, divided between M & O at $0.57387 and I & S at $0.08613. The Brown County Appraisal District certified the 2026 roll on July 20, 2026 at a net taxable value of $400,150,649, against $390,532,117 for 2025. The freeze-adjusted taxable value is $324,385,855. Under the 2026 Tax Rate Calculation Worksheet, the no-new-revenue rate is $0.64640, the voter-approval rate is $0.72331, and the de minimis rate is $0.82078. The proposed rate sits $0.06331 below the voter-approval rate and therefore requires no election. Because it exceeds the no-new-revenue rate, the budget will raise more total property taxes than last year and the required Truth-in-Taxation hearing and notices will precede adoption.

Personnel costs reflect a 3% COLA and a TMRS deposit rate increase. A three percent cost-of-living adjustment is budgeted across all departments. The City’s TMRS employee deposit rate increases from 5% to 6%; the cost is carried in the TMRS line item (account 4223) of every operating department and identified in the notes on each of those line items. Budgeted TMRS contributions total $286,300 across all funds, against $203,000 in the prior-year budget. Personnel and benefits across all funds total $4,475,300,or 33.7% of proposed expenditures.

The proposed 457(b) plan carries no budgeted cost. Adoption of an optional 457(b) Deferred Compensation Plan is proposed. No funds are allocated to it. Administrative costs are minimal and in-kind, and all contributions are voluntary and made by participating employees.

Sales tax projected conservatively. General Fund sales tax is projected at$1,972,000 and M.D.D. sales tax at $657,000, against a citywide projection of $2,630,000 and a five-year citywide average of $3,344,152. Rebate obligations under existing Chapter 380 agreements are netted against both funds.

Utility rate adjustments carried forward. The Sewer Fund reflects a $1.00 per 1,000 gallon residential rate increase above the first 3,000 gallons. Sanitation rates increase $2.00 per month on all tiers in response to a 4% landfill fee increase from the City of Brownwood, which raises the per-ton rate from $52 to $54. No Water rate change is proposed, though Brown County Water Improvement District raised its wholesale rate 2.2%, from $2.2175 to $2.2486 per1,000 gallons.

Debt service is fully funded. The transfer from Fund 40 to Fund 42 is set at $339,415, which funds the 2017 and 2023 Certificate of Obligation requirements and the ladder truck obligation, leaving Fund 40 exactly balanced and Fund 42 with a positive balance of $24,968.

Fund balance brought forward declines in two funds. Fund balance brought forward declines in the General Refunding 2010 Fund, from $181,836 to $62,959 (-65.4%), and in the Sewer Fund, from $207,131 to $63,814 (-69.2%). The General Fund is up +5.2% and the M.D.D. Project Fund is essentially flat at -0.5%.

Three funds are excluded, for three different reasons. The Capital Projects Fund carries no proposed appropriation, which should not be read as the conclusion of capital activity in the Early Town Center. Development continues under the Town Center Master Plan, funded by proceeds from real estate transactions within the Town Center and commercial corridor; because the timing and amount of those transactions cannot be reliably projected at adoption, the associated expenditures are not appropriated in advance and will be identified and brought to Council as land sales close. The Property Management Fund is inactive, with balances at zero. The Disbursement Fund is neither — it is the City’s active clearing fund for accounts payable, through which operating funds are transferred to pay invoices as they come due, and it carries no separate appropriation of its own because every dollar passing through it has already been appropriated in the originating fund. Prepared by the Office of the City Administrator • City of Early, Texas • 960 Early Boulevard, P.O. Box 3100, Early, Texas 76803 • (325) 6435451