Issuu

ANNUAL BUDGET for Fiscal Year 2026

to enrich the quality of life in Johnson City.

BOARD OF COMMISSIONERS John Hunter, Mayor Greg Cox, Vice Mayor Jenny Brock Dr. Todd Fowler Joe Wise

ADMINISTRATION Cathy Ball, City Manager Alicia Summers, Assistant City Manager Steve Willis, Assistant City Manager Dustin B. Thompson, Budget Director John Steadman, Budget Analyst

SPECIAL ACKNOWLEDGMENT J.T. McSpadden, Digital Communications Manager Sarah Nobles, Public Information Specialist Nick Harrison, Multimedia Specialist Leigh Ann Fama, Graphic Design Specialist

TABLE OF CONTENTS

Board of Commissioners

City Manager’s Message to Commission

City Organizational Chart

Boards & Committees

City Overview

Strategic Planning

Budget Overview

Policies & Procedures

Budget Calendar

Fund Schedules

Capital

Debt Service

Quasi-Governmental Organizations

107

Department Overview

111

Budget Ordinance

195

Personnel Summary

217

Glossary

241

GOVERNMENT FINANCE OFFICERS ASSOCIATION

Distinguished Budget Presentation Award PRESENTED TO

City of Johnson City Tennessee

For the Fiscal Year Beginning

July 01, 2024

Executive Director

BOARD OF COMMISSIONERS

Mayor John Hunter

Commissioner Jenny Brock

Vice Mayor Greg Cox

Commissioner Dr. Todd Fowler

The City of Johnson City operates as a home rule municipality and is governed by the City ManagerCommission form of government. The Board of Commissioners is the governing body of the City of Johnson City. Commissioners are elected at large for four-year staggered terms. Commissioners select the mayor from among their group following each election. The mayor serves as the ceremonial head of the City, presides over City Commission meetings, and represents the City of Johnson City at a variety of community and public functions. The Board of Commissioners hires a professional city manager to manage and direct day-to-day operations of city

Commissioner Joe Wise

government. City commissioners participate in a variety of boards, commissions and committees. Their involvement provides an important link between citizens, businesses, non-profits and municipal government. The City Commission ensures the provision of community services the people of Johnson City need and want. In carrying out its duties, the City Commission must address citizens’ concerns while planning for the community’s long-term growth and development. To this end, it is the responsibility of the City Commission to oversee costs and be as efficient as possible while managing the City’s infrastructure projects and investments.

City Manager’s Message to Commission DATE: May 6, 2025 TO: Mayor and Board of Commissioners FROM: Cathy D. Ball, City Manager SUBJECT: Fiscal Year 2026 Budget Annually, I present and recommend to you the fiscal year budget in accordance with the Johnson City Charter and applicable governing bodies. The Fiscal Year 2026 budget for the City of Johnson City reflects our commitment to our core services, education, and our employees. This budget is estimates expenditures and revenue while focusing on the commission’s strategic goals of Economic Vitality, Future-Ready Infrastructure, Quality of Place, and Excellence in Government. This year’s budget presents a unique financial challenge to the city. A large legal settlement occurred in the same fiscal year when a significant drawdown on the city’s unassigned fund balance to pay for one-time capital equipment and projects was budgeted. The combined effects of the settlement and the budgeted capital expenses have resulted in our general fund balance going from $54.8 million total ($19.3 unassigned and $22.5 in emergency reserves at the end of FY 2024 per the latest audit) to an estimated $24.5 million total (no unassigned balance and an estimated $13.5 million in emergency reserves at the end of FY 2025). Despite these obstacles, the City has seen significant achievements in Fiscal Year 2025: • The Fire Department, in collaboration with Water and Sewer Services, achieved an ISO rating of 1, the highest possible score. • Our Juvenile Court launched the Safe Baby Court program in collaboration with the State of Tennessee, powerfully impacting mothers and children across our community. • The Main Street program was successfully brought in house and continues to positively impact the economic viability of downtown for resident and visitors. • Our Development Services division launched JC Builds to improve the development process in our city. • Participation and engagement is up versus the prior year in both Parks and Recreation programming and Senior Services programming. • Pine Oaks Golf Course is on track to achieve an all-time high of 43,000 rounds of golf. • Our homeless outreach coordinators have helped house 110 people with a 90% retention rate. • The Police Department’s ‘Safer Drive in 25’ campaign, a continuation of the ‘Safer 26 in 24’ initiative, has resulted in a reduction of accidents and an increase in traffic stops, citations, and arrests on Interstate 26. • In addition to the Distinguished Budget Presentation Award, the Budget Department received special recognition in the area of Strategic Goals and Strategies from Government Finance Officers Association (GFOA). 6

City Manager’s Message to Commission The list goes on, and these accomplishments remind us that we can face challenges and experience incredible success at the same time. This budget is a product of extensive examination, evaluation, and reevaluation of the areas that matter most to us as an organization, and prioritizing appropriate funding in order to continue our successes. As in prior years, those areas of prioritization remain a commitment to our employees, excellent core services, and education. For Fiscal Year 2026, we are budgeting the total general fund revenues at $120.1 million, which represents a $1.33 million or 1.1% total growth versus the Fiscal Year 2025 projected total revenue amount of $118.77 million. While the FY 2026 budgeted revenue number may seem overly conservative, it’s important to keep in mind that the $118.77 million total projected revenue for Fiscal Year 2025 includes the one-time revenue of $1.6 million from the sale of Buffalo Valley Golf Course. Total revenue growth budget-to-budget is $2.8 million or 2.4%. The total general fund expenditures for Fiscal Year 2026 are $120.1 million, a $1.7 million or 1.4% reduction from the $121.8 total general fund expenditures budgeted for Fiscal Year 2025. Due to the aforementioned legal settlement and budgeted drawdown, the total projected general fund expenditures for Fiscal Year 2025 are $149 million. The budget-to-budget reduction in total general fund expenditures allows for a truly balanced budget that prioritizes expenditures based on the following:

Employee Prioritization Consistent with our employee-first culture, our largest investment this year is a proposed 4% pay increase for City employees. This initiative reflects our ongoing commitment to attract, retain, and support a dedicated workforce. The proposed adjustment is expected to increase total personnel costs within the General Fund by $1.8 million.

Education A new Towne Acres Elementary School tops the list of projects for this budget. In the prior fiscal year, much of necessary preparation was undertaken in order to begin construction. This budget proposes officially issuing the debt for the new school and beginning construction on this crucial project for our community.

Core Services Residents and service providers depend on safe and accessible infrastructure that is maintained and upgraded on schedule. We recommend $5.5 million for these efforts, which include street resurfacing, street reconstruction and pavement maintenance.

City Manager’s Message to Commission With limited remaining funding after accounting for all operating expenses and no unassigned fund balance from which to draw, we are only able to recommend $499,000 of new spending toward capital equipment purchases and capital projects. There is, however, a significant amount of carryover capital equipment and capital projects in this year’s budget. On the equipment side, we recommend $190,000 for Microsoft Windows and Office Licensing, $10,000 for Cisco phone services, and $16,000 for two crime scene scanners. Carryover equipment includes $626,000 for three large and two small school buses as well as $640,000 for a fire engine pumper. For capital projects, this budget recommends $93,000 for re-plastering the pool at Memorial Park Community Center and $190,000 for the local portion of a federal grant that goes toward an expanded fiber optic network. Carryover capital projects include $1.2 million for Keefauver Farm Phase I, $209,000 for Carver Recreation Center HVAC, $265,000 for downtown cameras, and $1.2 million for the Gray Station/Bobby Hicks intersection. Thank you for your dedication, leadership and direction.

With appreciation,

Cathy D. Ball City Manager

ORGANIZATIONAL CHART

Cathy D. Ball City Manager

Administration

Environmentalist

Fire

Steve Willis

Alicia Summers

Legal

Assistant City Manager

Police

Budget

Economic Development

Finance

Facilities Purchasing

Fleet Management

Information Technology Purchasing

Purchasing

Freedom Hall

Planning & Development Services

Risk Management

Human Resources

Water & Sewer Services

Parks & Recreation

Public Affairs/ Communications Risk Management & Engagement

Public Works MTPO

Transit

LEADERSHIP TEAM

David Bell Fire Chief

David Eidson

Director of Information Technology

Stephanie Laos Finance Director

Brian Ross

Facilities Director

Glenn Berry

MPO Manager

Aaron Ensor

Director of Court Services

Jason Miles

Director of Public Works

Keisha Shoun

Director of Public Affairs

Blake Watson

Senior Staff Attorney

Billy Church

Debbie Dillon

Police Chief

Director of Purchasing

Tim Henley

Eldonna Janutalo

Director of Fleet Management

April Norris

Director of Parks & Recreation

Mark Stone

Civic Center General Manager

Tom Witherspoon

Director of Water & Sewer Services

Transit Director

Melanie Rice

Director of Human Resources

Dustin Thompson

Director of Budget and Performance Management

BOARDS AND COMMITTEES The City of Johnson City has established a variety of standing and advisory committees and boards intended to provide information, advice, and recommendations for consideration by the Johnson City Board of Commissioners on specific issues of civic concern. These boards and committees are typically made up of citizen representatives, Commission members, other elected officials and City staff. Appointments for the boards and committees take place semi-annually in January and July. Additional information, including agendas, meeting minutes and applications, can be found on the City’s website: www.johnsoncitytn.org/boards_and_committees.

WASHINGTON COUNTY – JOHNSON CITY ANIMAL CONTROL CENTER D/B/A WASHINGTON COUNTY JOHNSON CITY ANIMAL SHELTER ANIMAL CONTROL BOARD 5 Standing Positions I 5 At-Large Positions Staggered 1 or 3-year terms I Meetings: 2nd Tuesday at 5:30 p.m. Johnson City/Washington County Animal Shelter, 3411 N. Roan St. To find a good home for every adoptable pet, reduce pet population growth through the adjoining spay and neuter clinic, end animal neglect and abuse, be a positive force in the community for animal welfare, and enforce state, city, and county laws regarding animal welfare. City or County residency required.

BOARD OF BUILDING CODES 7 Members I Staggered 1, 2 and 3-year terms I Meetings: As needed on the 1st Tuesday at 4:00 p.m. Municipal and Safety Building, 601 E. Main St. Hears and decides appeals to code interpretation made by the Chief Building Official and regulates Johnson City contractor certification. Positions include a professional registered engineer, electrical contractor, plumbing contractor, mechanical/gas contractor, residential building contractor, commercial building contractor, and registered architect. City residency required.

BOARD OF DWELLING STANDARDS AND REVIEW 5 Members I 3-year terms I Meetings: 4th Thursday at 6:00 p.m. (except Nov. and Dec.) Municipal and Safety Building, 601 E. Main St. Investigate property conditions to determine which structures are unfit for human occupation or use and order the property into compliance. City residency required.

BOARD OF ZONING APPEALS 5 Members I 3-year terms I Meetings: 1st Tuesday at 6:00 p.m. Municipal and Safety Building, 601 E. Main St. Hears and decides appeals to provisions of the zoning code, considers applications for special exceptions and decides questions of interpretation of the code. City residency required.

JOHNSON CITY ENERGY AUTHORITY D/B/A BRIGHTRIDGE BRIGHTRIDGE BOARD OF DIRECTORS 5 Standing Directors I 5 At-Large Directors 4-year terms I Meetings: 4th Tuesday at 4:15 p.m. BrightRidge, 2600 Boones Creek Road Serves as a liaison between BrightRidge’s customers and management. City residency required in order to apply for one of the five at-large positions representing Johnson City. 11

Boards and Committees CIVIL SERVICE COMMISSION 5 Standing Members I Staggered 2-year terms I Meetings: as needed Municipal and Safety Building, 601 E. Main St. Addresses police and fire employees’ civil service matters and certifies entry level and promotional rosters. City residency required.

JOHNSON CITY CONVENTION AND VISITORS BUREAU, INC. D/B/A VISIT JOHNSON CITY 9 Directors I Staggered 3-year terms I Meetings: 3rd Wednesday at 12:00 p.m. Visit Johnson City, 302 Buffalo St. Showcase the uniqueness of and develops increased civic interest in Johnson City as an attraction to tourists, visitors and individuals; to solicit special events to take place in Johnson City; to promote the distinctive resources of Johnson City; and to increase the economic contribution of tourism in order to grow Johnson City and relieve the burdens of government. City residency or employment with City limits required.

WASHINGTON COUNTY – JOHNSON CITY EMERGENCY MEDICAL SERVICES, INC. 5 Standing Members I 4 At-Large Members Staggered 3-year terms I Meetings: 2nd Tuesday at 6:00 p.m. EMS, 296 Wesley St. Manages Emergency Medical Services. Two members are appointed by the City Commission with one required to be a healthcare professional and the other a city resident.

HEALTH AND EDUCATIONAL FACILITIES BOARD OF JOHNSON CITY 7 Members I 6-year terms I Meetings: As needed; Annual meeting 2nd Monday in June at 7:00 p.m.; Municipal and Safety Building, 601 E. Main St. Aids medical and educational facilities in obtaining tax-free loans as allowed by a combination of Federal and State of Tennessee Statutes. City residency required.

HISTORIC ZONING COMMISSION 7 Members I 5-year terms I Meetings: 4th Tuesday at 5:30 p.m. [except Nov. and Dec.) Municipal and Safety Building, 601 E. Main St. Establish procedures for processing applications for certificates of appropriateness for: changes in external appearance of existing structures; design of new structures; and for demolition of existing structures within the Johnson City Historic District.

HOUSING AND COMMUNITY DEVELOPMENT ADVISORY BOARD 10 Target Neighborhood Residential Members 4 At-Large Members I 3-year terms I Meetings: 4th Thursday at 12:00 p.m. [Jan., April, July & Oct.) Municipal and Safety Building, 601 E. Main St. Advises and makes recommendations concerning housing, community, and economic development issues. City residency required.

Boards and Committees INDUSTRIAL DEVELOPMENT BOARD 7 Members I 6-year terms I Meetings: 3rd Thursday at 10:00 a.m. (Jan., April, July & Oct.) Municipal and Safety Building, 601 E. Main St. A means of financing business/industrial facilities that create employment and economic growth. City residency required.

JOHNSON CITY DEVELOPMENT AUTHORITY 7 to 13 Members I 2-year terms I Meetings: 4th Friday at 8:00 a.m. Memorial Park Community Center, 510 Bert St. Promotes and assists with the development and redevelopment of Johnson City, with specific emphasis on the downtown district and support for the local business community.. No residency requirement.

JOHNSON CITY HOUSING AUTHORITY 5 Members I 5-year terms I Meetings: 4th Wednesday at 12:00 p.m. Johnson City Housing Authority, 901 Pardee St. Establishes policy and procedures governing the operation of the housing authority. City residency required.

JOHNSON CITY PUBLIC LIBRARY BOARD 9 Members I 3-year terms I Meetings: 3rd Tuesday at 4:30 p.m. Johnson City Public Library, 100 W. Millard St. Governing body and controlling fiscal authority for the public library. City residency required.

JOHNSON CITY REGIONAL PLANNING COMMISSION 10 Members I 3-year terms I Meetings: 2nd Tuesday of the month at 6:00 p.m. Municipal and Safety Building, 601 E. Main St. The Planning Commission reviews all rezoning, annexations, and right-of-way abandonments, makes recommendations for approval or denial to the Board of Commission, and makes recommendations on land use policy issues through the subdivision regulations, zoning ordinance, and the comprehensive plan. City residency required for nine positions. The remaining position requires residency inside the Regional Planning Jurisdiction but outside the City Limits of Johnson City.

PARKS AND RECREATION ADVISORY BOARD 5 to 9 Members I 3-year terms I Meetings: 4th Thursday at 4:00 p.m. (except June, July, Aug., Nov. & Dec.) Keystone Building Conference Room, 508 Cranberry St. Makes recommendations regarding recreation services and facilities. City residency required.

Boards and Committees PROPERTY MAINTENANCE BOARD OF APPEALS 5 members I 3-year terms I Meetings: 4th Thursday at 7:00 p.m. (except Nov. and Dec.) Municipal and Safety Building, 601 E. Main St. Hear and decide appeals on interpretation, the applicability of a provision and the satisfaction of the requirements of the International Property Maintenance Code.

PUBLIC ART COMMITTEE 5 to 15 members I 3-year terms I Meetings: 2nd Wednesday at 5:00 p.m. Municipal and Safety Building, 601 E. Main St. Considers matters concerning public art, monuments, murals, or other creative efforts of individuals or groups. No residency requirement.

SENIOR SERVICES ADVISORY COUNCIL 5 to 14 Members I 3-year terms I Meetings: 3rd Tuesday at 4:00 p.m. [except July, Aug. & Dec.) Memorial Park Community Center, 510 Bert St. Makes recommendations on matters affecting planning, support, and programming for the senior center. City residency required.

TRI-CITIES AIRPORT AUTHORITY BOARD 12 Members I 3-year terms I Meetings: 4th Thursday at 10:00 a.m. [Feb., April, June, Aug., Oct. & Dec.) Tri-Cities Airport, 2525 TN-75, Blountville, TN Manages and controls the business of the Tri-Cities Regional Airport. Three of the 12 members represent the City of Johnson City. No residency requirement.

WASHINGTON COUNTY BOARD OF EQUALIZATION 6 members I 2-year terms I Meetings: June as needed Washington County Courthouse, 100 E. Main St., Jonesborough, TN Reviews the tax assessment rolls, hears complaints and appeals of taxpayers within their jurisdiction. City residency and Washington County residency required.

CITY OVERVIEW History Johnson City, Tennessee is a small city in the northeastern region of the state, located mostly in Washington County, with parts in Carter and Sullivan counties. The city has a rich history dating back to the late 1700s when it was first settled by European immigrants. Known in those early days at Blue Plum or Johnson’s Depot, the farming community only had a population of around 500 people. Henry Johnson anticipated the hustle and bustle a new mode of transportation – the railroad – would bring and set up shop directly in its path before a single rail car made its way through the area’s mountains. The town of Johnson City was officially incorporated in 1869 with Henry Johnson elected as its first mayor. During the early 1900s, Johnson City became a hub for the railroad industry, with several major rail lines passing through the city. Henry Johnson was the first in a line of entrepreneurs who established a variety of businesses and industries that made the railroad central to everyday life in Johnson City. Johnson City continued to grow and prosper, with the construction of the National Soldiers Home in 1903, a campus for America’s veterans, and the establishment of East Tennessee State Normal School in 1911, the predecessor to East Tennessee State University. Appalachian Hospital also opened during this time. These institutions helped to establish Johnson City as a center for education and healthcare in the region, and the city’s economy continued to thrive. As a

result, the population of Johnson City grew rapidly, reaching over 20,000 by the 1930s. Throughout the latter half of the 20th century, Johnson City underwent significant changes, with the growth of the retail industry, the expansion of the healthcare sector, and the establishment of several new industries. Today, Johnson City is home to a diverse array of businesses, including manufacturing, healthcare, education, and technology companies. One of Tennessee’s fastest-growing cities, the City of Johnson City has evolved into a vibrant regional center that strives to honor the physical and cultural characteristics that provide much of its small-town charm and character. The city is home to several historic landmarks and attractions, including the Tipton-Haynes State Historic Site, which was once the home of early settler John Tipton, and the Tweetsie Trail, a popular hiking and biking trail that follows the path of an old railroad. Johnson City has a rich and diverse history that has helped to shape its identity as a vibrant and thriving community. As the city continues to grow and evolve, local leaders and policymakers are committed to continuing their investment in the city’s infrastructure and resources, ensuring that Johnson City remains a great place to live, work, and visit for years to come. 15

JOHNSON CITY DEMOGRAPHICS City Overview

MEDIAN AGE

POPULATION

35.3

73,635

3.6% growth since April 1, 2020 *U.S. Census Bureau, Quickfacts

HOUSEHOLD INCOME Under $25,000: 22% $25,000 - $49,999: 23% $50,000 - $74,999: 19% $75,000 - $99,999: 14% $100,000 - $149,999: 9% $150,000 and above: 13%

$55,406 Median *U.S. Census Bureau, ACS 1-Year Estimate 2023

82% White 6.8% Black or African American

ETHNIC MAKEUP

4.3% Hispanic or Latino (any race) 1.3% Asian 0.2% Native American and Alaskan Native 1.1% Some Other Race 4.2% Two or More Races *U.S. Census Bureau, ACS 1-Year Estimate 2023

City Overview JOHNSON CITY DEMOGRAPHICS

HOUSING UNITS

33,526

Owner-Occupied: 55.5% Renter-Occupied: 44.5%

MEDIAN RENT PRICE BY % PROPERTY Under $500: 9.5% VALUE $500 - $999: 44.4%

$1,000 - $1,499: 35.4% $1,500 - $1,999: 5.7% Over $2,000: 5.1% *U.S. Census Bureau, ACS 1-Year Estimate 2023 (Rent price by % not available for 2023, used 2022 data)

$271,600

MEDIAN RENT

$1,084

WORKFORCE TOP 5 MOST COMMON OCCUPATIONS Health Care and Social Assistance

14.5%

ESTIMATED WORKFORCE

Retail Trade

13.9% Accommodations & Food Service

12.2% Educational Services

10.5% Manufacturing

36,781

UNEMPLOYMENT RATE

2.6%

*TN Department of Labor, Workforce Insights - April 2025

9.5% *U.S. Census Bureau, ACS 1-Year Estimates 2023

City Overview

Largest Property Tax Payers

Taxable Assessed Value

% of Total

Glimcher Mall Johnson City, LLC

$22,676,520

1.0%

Walmart/Sam’s Real Estate

$16,948,355

0.8%

American Water Heater Co.

$13,857,065

0.6%

Mountain States Properties

$11,891,447

0.5%

Knob Creek Apts., LLC

$11,301,440

0.5%

Reserve Johnson City

$10,334,920

0.5%

The Villas at Mockingbird Lane

$10,238,041

0.5%

RAF Johnson City, LLC (The Crossing)

$9,811,320

0.4%

Atmos Energy Corporation

$9,671,056

0.4%

Bristol Highway Partners

$8,732,880

0.4%

Top 10 Total

$125,463,044

5.7%

Sources: Annual Comprehensive Financial Report for Year Ended June 30, 2024

Property Tax Rate

Per $100 of A.V.

Annual Tax on $100,000 Residence

One Cent Generates

City of Johnson City

$1.3785

$344.63

$324,000

Washington County

$1.71

$427.50

City (Carter County)

$2.3965

$599.13

City (Sullivan County)

$1.3785

$344.63

Total Assessed Value $2,188,017,285

Actual Taxable Value $7,238,323,482 Assessed % to Actual Value

30.23%

Sources: Annual Comprehensive Financial Report for Year Ended June 30, 2024

City Overview Largest Employers (Washington County)

Employees

% of Total (County)

East Tennessee State University

4,000

6.4%

Ballad Health Corporation

3,300

5.3%

Veterans Health Administration

2,896

4.7%

CITI Commerce Solutions

1,847

3.0%

Advanced Call Center Technologies, LLC

1,802

2.9%

Washington Board of Education

1,307

2.1%

Frontier Health

1,212

2.0%

A.O. Smith (American Water Heater Co.)

1,150

1.9%

Johnson City Board of Education

1,132

1.8%

City of Johnson City

1,080

1.7%

Top 10 Total

19,726

31.8%

Sources: First Tennessee Development District, Business Journal, Tennessee Department of Labor & Workforce Development

STRATEGIC PLANNING

The City of Johnson City’s 2020-2025 Strategic Plan is goal-oriented and includes the City’s vision, mission, values, strategic goals and directions, as well as anticipated outcomes and results. This plan forms the foundation for all other long-range planning for the City, including the Budget and Capital Investment Plan other targeted plans for more specific goals. The Strategic Plan includes the following components:

Organizational Values

Vision

We GET EXCITED to serve Johnson City through these values:

Johnson City is a highly desirable community where people and businesses thrive.

Mission We Go. All. Out. to enrich the quality of life in Johnson City.

Organizational values form the foundation for the City’s decision-making framework and relationships with our stakeholders – employees, residents, and clients. The City of Johnson City strives to be an organization recognized for its excellence in city governance and employee, resident, and client relations.

EXcellence Customer Service Integrity Teamwork Engagement Dedication

Strategic Planning Strategic Goals

Strategic Planning Review Process

The City of Johnson City has identified four strategic goals to support its vision:

The Johnson City Board of Commissioners embarked on its strategic planning process in 2020. Commissioners along with city staff consulted numerous surveys, plans and other reports in addition to drawing on input from citizens, businesses and community partners to formulate the initial plan. In 2023, with new city management in place, the Board participated in a professionally led planning retreat that resulted in updated priorities to better reflect the current status of our community. The resulting plan is a combination of the initial research and existing issues facing Johnson City.

ECONOMIC VITALITY

QUALITY OF PLACE

FUTURE READY INFRASTRUCTURE EXCELLENCE IN CITY GOVERNANCE

Monitoring Success and Performance A strong governance model that is based on the principles of openness, fairness and accountability and that ensures informed decision-making throughout the organization and draws on the energies of citizen participation.

Strategic Planning ECONOMIC VITALITY What we hope to achieve:

How we plan to achieve it:

•

• • • •

Create an environment that empowers businesses and individuals to pursue their fullest potential Recruit and retain businesses and workforce talent Cultivate a local entrepreneurial ecosystem and prepare a workforce for 21st Century jobs Encourage economic development, with an emphasis on underserved areas Ensure a resilient economy

• • • •

Determine new revenue streams for Freedom Hall (short term); assess future plans (long term). Collaborate with property owners to fulfill the vision of the West Walnut Street Corridor. Implement the extraordinary retail district at Boones Creek (pending certification). Assess City-owned properties for potential strategic redevelopment. Assess economic centers in the city (Growth Management Plan). • South Johnson City • East Johnson City

QUALITY OF PLACE What we hope to achieve:

How we plan to achieve it:

•

• • • •

Continue to support and grow “best in class” education systems for k-12, vocational, and higher education Protect our natural resources and enhancing outdoor amenities Prioritize a safe, vibrant, and family-friendly city; Advance a diverse mix of housing Make Johnson City the best place to live, work, and play

•

Focus on core service excellence — maintenance, cleanliness, and beautification throughout the city. In conjunction with public and private partners, develop a collaborative strategy to address homelessness.

Strategic Planning FUTURE READY INFRASTRUCTURE What we hope to achieve:

How we plan to achieve it:

• Provide safe, secure, sustainable, and technologically advanced water, sewer, waste disposal, and broadband systems • Proactively complete transportation improvements in anticipation of continued growth • Position the community to withstand natural disasters • Maintain and update all City and school facilities and amenities • Work with partners to ensure critical emergency services are provided to our community

• Complete Growth Management Plan. • Continue investment in maintenance and upgrade of infrastructure, including water, sewer, stormwater, sidewalks, streets, undergrounding of utilities, etc. • Partner with other agencies in the region to conduct resiliency planning and emergency management planning. • Develop public-private partnership models to finance infrastructure investments.

EXCELLENCE IN CITY GOVERNANCE What we hope to achieve:

How we plan to achieve it:

• Create an environment that empowers employees to provide excellent and accessible services • Recruit and develop well-qualified employees • Stay at the forefront of innovative technology • Balancing the provision of existing services and infrastructure with planning for future needs to maintain the City’s strong financial position • Making informed decisions

• Create a culture that empowers employees to thrive, fosters innovation and collaboration, and ensures employees feel valued. • Uphold the values and principles of the City Commission.

Strategic Planning Performance Management Report This report offers a quantitative analysis of the city’s performance and adherence over time to the Board of Commissioner’s Strategic Goals. It aims to provide transparency regarding areas where the city either meets or fails to achieve these goals. The benchmarks for each metric are set by federal or state guidelines, thirdparty industry standards, relevant comparisons to other municipalities, or internal policies. By measuring the city’s performance against these benchmarks, we can better assess Johnson City’s past performance, current state, and future trajectory. The Board of Commissioners has four Strategic Goals: 1. Economic Vitality 2. Quality of Place 3. Future Ready Infrastructure 4. Excellence in City Governance

ECONOMIC VITALITY The economic vitality of the Johnson City has continued to improve since the prior year as demonstrated by the growth in the Real GDP, and per capita income with a decline in unemployment. The city’s population growth shows potential signs of concern. Likewise, the city is struggling with housing affordability amid abrupt population growth and high interest rates. Real GDP

Total Real GDP for Johnson City MSA 2001-2023 $9,000 $8,500 $8,000 $7,500 $7,000 $6,500 $6,000 $5,500 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023

$5,000

*Amounts are in Millions of Chained 2017 Dollars Source: U.S. Bureau of Economic Analysis (BEA)

Strategic Planning The previous chart looks at the Total Real Gross Domestic Product (GDP) for the Johnson City Metropolitan Statistical Area (Washington, Carter, and Unicoi counties) since 2001 until 2023, the first and last years of available data. Real means the amounts are adjusted for inflation. As the chart demonstrates, Johnson City had strong real GDP growth in the early 2000s before the Great Recession. Real GDP peaked in this period at $7.18 billion in 2008. It wasn’t until 2015 that the Real GDP was able to reach a new high of $7.24 billion. 2017-2020 saw a period of relatively steady average growth of $151 million per year. After the pandemic, from 2021-2023, Real GDP average growth erupted, more than doubling its previous rate to a new average growth rate of $322 million per year. Median Household Income

Johnson City Median Household Income 2017-2023 60,000 55,000 50,000 45,000 40,000 35,000 30,000 25,000 20,000 2017

2018

2019

Median Household Income

2020

2021

2022

2023

Real Median Household Income (2017 Dollars)

Source: US Census ACS-1 Year, Data Not Available for 2020

Median Household Income in Johnson City shows a bit of a mixed bag of results. From 2017-2019, as shown in blue, median income was roughly $41,000 per year on average. From 2021-2023, the median household income was around $55,000 per year on average. That’s a significant improvement; however, as the chart also shows in orange, the real (inflation adjusted) income has fallen precipitously since 2021, from around $50,000 per year to round $45,000 per year in 2017 dollars. Stagnant wage growth from 2021 to 2023 means that the inflation adjusted value of 2023 median household income is roughly the same as it was in 2018, despite increasing $10,000 a year.

Strategic Planning Employment Employment numbers have remained strong since the pandemic as the chart below demonstrates:

Johnson City Seasonally Adjusted Unemployment Rate January 2020 - April 2025 16% 14% 12% 10% 8% 6% 4% 2% Apr-25

Jan-25

Oct-24

Jul-24

Apr-24

Jan-24

Oct-23

Jul-23

Apr-23

Jan-23

Oct-22

Jul-22

Apr-22

Jan-22

Oct-21

Jul-21

Apr-21

Jan-21

Oct-20

Jul-20

Apr-20

Jan-20

Source: Tennessee Department of Labor & Workforce Development Monthly Reports

One particularly encouraging metric is that unemployment has not exceeded 4% since June 2022.

Strategic Planning Population Growth

Johnson City Population 74,000 73,447

73,000 72,616

72,000 71,000 70,000

73,635

70,714

71,121

71,145

2020

2021

69,000 68,000 67,000 66,000 65,000 64,000 63,000

2019

2022

2023

2024

*Data not yet available after 2024 Source: US Census Population Estimates Program

The above chart is where we first start to see signs that give pause to a universally positive outlook. As the chart demonstrates, the city’s population increased substantially since after the pandemic from 2021-2024. However, the population growth slowed substantially from 2023-2024, increasing by fewer than 200 people. This could indicate that the period of expansive population growth has ended and we are entering a period of low to modest growth. Without substantial increases in population, Real GDP growth will likely come in much lower than the 3-year average of $322 million per year.

Strategic Planning Housing Data

Johnson City MSA FHFA HPI All-Transaction Index Quarterly, 1992-2025 400 350 300 250 200 150 100 50 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025

Source: US Federal Housing Finance Agency – House Price Index

Above is the Federal Housing Finance Agency House Price Index for the Johnson City MSA from 19922025. As the chart demonstrates, in the years prior to the COVID-19 pandemic, the Johnson City MSA saw extremely stable home prices with small incremental increases. From Q1 of 1995 until Q1 of 2019 the index only increased from 100 to 200, meaning it took 24 years for home values to double. However, from Q1 2019 to Q2 2022, the index increased from 200 to 300, meaning home values increased the same amount as the prior 24 years in the span of just over 3 years. This huge leap in home prices had a profound effect on home affordability as the next chart shows:

Strategic Planning Housing Affordability Index, Quarterly, 2016 200 180 160 140 120 100 80 60 40 20 Q4 2023

Q3 2023

Q2 2023

Q1 2023

Q4 2022

Q3 2022

Q2 2022

Q1 2022

Q4 2021

Q3 2021

Q2 2021

Q1 2021

Q4 2020

Q3 2020

Q2 2020

Q1 2020

Q4 2019

Q3 2019

Q2 2019

Q1 2019

Q4 2018

Q3 2018

Q2 2018

Q1 2018

Q4 2017

Q3 2017

Q2 2017

Q1 2017

Q4 2016

Q3 2016

Scores above 100 indicates higher affordability *Relevant Data Not Avaliable for 2020

Source: Freddie Mac Primary Mortgage Market Survey, US Census ACS- 1 Year, & Realtor.com - Housing Inventory Core Metrics

This affordability index is based on the one published by the National Association of Realtors. The National Association of Realtors does not publish data for the Johnson City MSA, but all of the data necessary to recreate their affordability index is available through different sources. This index calculates affordability based on median list price, median family income, estimated monthly payment assuming a 20% down payment, and assuming qualifying income as 25% of gross family income for housing expenses. One hundred (100) on the index indicates that the qualifying income and estimated mortgage costs are equal, while a score above 100 means qualifying income exceeds the estimated mortgage costs by that percentage (120 = 120%, 140 = 140%, etc.). As the chart shows, from 2016-2021 the median family income in the Johnson City MSA was more than enough to afford a median priced home within the Johnson City MSA. However, in Q4 of 2022 the index dipped below 100 and has never recovered. This means in the Johnson City MSA, a median family income was no longer sufficient to purchase the median priced home since Q4 of 2022. This strain on housing costs and options bears out in the National Community Survey results as well:

Strategic Planning Rate each of following in JC Community:

2018

2021

2024

How does JC Compare?

Variety of housing option

53%

40%

31%

Similar

Availability of affordable quality housing

42%

27%

14%

Similar

Source: National Community Survey – 2024

Survey on Economy Results Despite the challenges with housing, the National Community Survey results were positive and similar to other municipalities in regard to Johnson City’s economy: National Community Survey Results

2018

2021

2024

How does JC Compare?

Overall economic health

55%

47%

56%

Similar

JC as a place to work

59%

50%

65%

Similar

Overall quality of business and service establishments

71%

64%

73%

Similar

Varietyofofliving business and service Cost establishments establishments

53%

40% 51%

31% 58%

Similar Similar

Cost of living

70%

65%

48%

Higher

Source: National Community Survey – 2024

A significant point of emphasis is the Cost of Living result. Even though positive response rate fell from 70% in 2018 to 48% in 2024, the 48% positive response rate was higher than the typical municipality. Responses that are noted as higher or lower mean the response rate was 10-20 points higher or lower than the average response. So, despite the drop in positive responses, Johnson City still scores better in cost of living that most municipalities.

Strategic Planning EXCELLENCE IN CITY GOVERNANCE Maintenance of Fund Balance Requirement

General Fund Balance FY16 - FY26 70,000,000 60,000,000 50,000,000 40,000,000 30,000,000 20,000,000 10,000,000 0 FY16

FY17

FY18

FY19

FY20

FY21

FY22

FY23

FY24

FY25

FY26

* FY25 is a projection and FY26 is the budgeted amount based on that projection Restricted

Committed

Assigned

Unassigned

Source: Johnson City FY 2026 Budget

As the above chart shows, the settlement of the lawsuit against the city in FY 2025 had a significant effect on the city’s fund balance. The total fund balance has returned to FY 2016-FY 2017 levels. Rebuilding our financial position will be a multiyear effort.

Strategic Planning City Governance Poll Results Below are results from the National Community Survey about the quality of the services provided by Johnson City compared to the federal government:

National Community Survey Results

2018

2021

2024

How does JC Compare?

Overall quality of services provided by Johnson City

77%

61%

64%

Similar

Overall quality of services provided by federal government

40%

37%

35%

Similar

Source: National Community Survey – 2024

The 2024 results are quite positive for Johnson City; 64% of citizens felt positively about the quality of the services provided by the city while only 35% felt the positively about the quality of the services provided by the federal government, a nearly 30% difference. These results are also similar to the results seen nationally. Below are some additional responses to questions about the quality of services provided by Johnson City:

National Community Survey Results

2018

2021

2024

How does JC Compare?

Overall customer service by Johnson City employees

76%

71%

Similar

Value of services for the taxes paid to Johnson City

62%

60%

53%

Similar

Overall direction that Johnson City is taking

67%

59%

51%

Similar

Source: National Community Survey – 2024

Overall, these responses are again good news for the city. Overall customer service had a positive response rate of 71% which is similar to other cities nationally. Value of services for taxes paid also had more positive responses than negative. While the responses to the question about the overall direction the city is taking trend downward, it’s important to note that the results were similar to other municipalities.

Strategic Planning QUALITY OF PLACE Public Safety Public safety and crime are often the first things people think of when they consider the overall quality of place. TBI collects crime data for every municipality in the state. Of particular interest are the Group A crimes, which constitute the most frequently occurring and/or most serious crimes. The following chart, also displayed in the prior year’s budget book, shows the Group A offenses per 1,000 residents in Johnson City from 2017-2024: Group A Offenses per 1,000 population

As the chart shows, Johnson City has seen a substantial drop in the rate of Group A offenses since 2017, with the sharpest improvements occurring during the years 2022 and 2024. During these years, Johnson City has placed an increased emphasis on public safety and that increased emphasis appears to be paying off. Likewise, continuing a trend seen in prior years, the rate of Group A offenses continues to fall despite increases in population:

10.0

9.0 8.5 8.0 7.5 7.0 6.5 6.0

2017

2018

2019

2020

2021

2022

2023

2024

*Examples include theft, homicide, assault, fraud, etc. Source: Tennessee Bureau of Investigation – Crime in Tennessee Annual Reports

Relationship Between Population & Crime with Trendline 10.5 10.0 Group A Offence per 1,000

2017

9.5

2019

2018

2020 2021

9.0

2022

8.5 8.0

2023

7.5 7.0

2024

6.5 74,000

73,500

73,000

72,500

72,000

71,500

71,000

70,500

70,000

69,500

69,000

6.0 68,500

Group A Offenses per 1,000

9.5

Population

Source: Tennessee Bureau of Investigation – Crime in Tennessee Annual Reports & US Census Population Estimates Program

Strategic Planning Schools Much like the prior year, schools continue to be a bright spot for Johnson City, so much so in fact that responses about the quality of Johnson City’s K-12 education had a higher positive response rate than most cities nationally:

Rate each of following in JC Community:

2024

How does JC Compare?

K-12 education

53%

Higher

Source: National Community Survey – 2024

The data available from the city schools also reflects this. In 2023, Johnson City Schools average ACT score continued to significantly outperform the state average:

Average ACT Score Comparison 23 22 21 20 19 18 17

2019

2020 JCS

2021

2022

State Average

Source: Tennessee Department of Education 2023-2024 Report Card

2023

Strategic Planning Quality of Place Survey Results Below are responses to the National Community Survey about the quality of life and living in Johnson City: National Community Survey Results

2018

2021

2024

How does JC Compare?

Johnson City as a place to live

84%

80%

82%

Similar

Overall quality of life

83%

78%

79%

Similar

Recommend living in Johnson City to someone who asks

82%

81%

78%

Similar

Remain in Johnson City for next five years

86%

83%

85%

Similar

Johnson City as A Place to Retire

75%

72%

Higher

Johnson city as a place to raise children

81%

79%

81%

Similar

Source: National Community Survey – 2024

The results are extremely encouraging to the city. City officials can take pride in the fact that the overwhelming majority of respondents feels positively about living in Johnson City, plan to stay in Johnson City, and would recommend living here to someone else. It’s also noteworthy that there was a higher than average positive response when asked about retiring in Johnson City, a trend that’s continued since the 2021 survey results.

Strategic Planning Parks and Recreation Johnson City also offers a plethora of parks and recreation opportunities. Based on data from the National Recreation and Parks Association (NRPA), Johnson City averages far more acres of parkland per 1,000 residents than the typical jurisdiction of comparable size: Acres of Parkland per 1,000 Residents

2020

2021

2022

2023

2024

Johnson City

15.3

15.2

14.9

14.7

NRPA Median (jurisdictions 50,000-99,999)

9.3

7.9

9.2

11.2

10.2

Source: Johnson City Parks and Recreation and NRPA Agency Performance Review 2020-2024

Additionally, while maintaining more acres of parkland per 1,000 residents than jurisdictions of similar size, Johnson City Parks and Recreation does so at a cost close to the median per capita.

Parks and Rec Cost Per Capita

2020

2021

2022

2023

2024

Johnson City

$96

$93

$102

$113

$127

NRPA Median (jurisdictions 50,000-99,999)

$89

$102

$104

$121

Source: Johnson City Parks and Recreation and NRPA Agency Performance Review 2020-2024

The following charts depict the rounds of golf played at Pine Oaks Golf Course, senior citizen programming participants, the total parks and recreation participants, and results from the National Community Survey about the quality of the service from Johnson City Parks and Recreation:

Strategic Planning Golf Rounds 50,000 45,000 40,000 35,000 30,000 25,000 20,000 15,000 10,000 5,000 0

FY19 FY20 FY21 FY22 FY23 FY24 FY25 Source: Johnson City Parks and Recreation Department

Senior Participants 90,000 80,000 70,000 60,000 50,000 40,000 30,000 20,000 10,000 0

FY19 FY20 FY21 FY22 FY23 FY24 FY25 Source: Johnson City Parks and Recreation Department

Strategic Planning Total Parks and Recreation Program Participants 250,000

200,000

150,000

100,000

50,000

FY19

FY20

FY21

FY22

FY23

FY24

FY25

National Community Survey Results

2018

2021

2024

How does JC Compare?

Quality of city parks

89%

80%

82%

Similar

Source: National Community Survey – 2024

As the charts demonstrate, the Parks and Recreation senior participation and total participation have both fully recovered from the effects of the COVID-19 pandemic. Senior program participant count totaled 85,043 and total parks program participants reached 236,349. Rounds of golf played at Pine Oaks Golf Course did not exceed the FY 2024 results, but still exceeded 43,000 total rounds played for the second year in a row. The 2024 National Community Survey results were also overwhelmingly positive with over eight out of 10 residents saying the quality of the parks and recreation services provided by Johnson City are good or excellent, a similar rate to the national benchmark.

Strategic Planning FUTURE READY INFRASTRUCTURE Utilities Below are responses to the national community survey about the quality of the utility infrastructure in Johnson City:

National Community Survey Results

2018

Overall Quality of Utility Infrastructure

2021

2024

How does JC Compare?

70%

74%

Similar

Garbage Collection

88%

81%

89%

Similar

Drinking Water

47%

79%

80%

Similar

Sewer Services

86%

82%

86%

Similar

Storm Water Management

58%

72%

79%

Similar

Source: National Community Survey – 2024

The results are very encouraging; 74% of respondents felt positively about the overall quality of the city’s utility infrastructure, which includes many non-city services (internet, power, etc.) and respondents felt very positively about the utility services the city did offer. Below are responses from the National Community Survey about the transportation system in Johnson City: Transportation

National Community Survey Results

2018

Overall Quality of Transportation System Ease of travel by car

77%

2021

2024

How does JC Compare?

35%

34%

Similar

78%

69%

Similar

Source: National Community Survey – 2024

While the results about the transportation system might seem disappointing, it’s important to note that these responses are not significantly different than other municipalities nationally. Additionally, 69% of respondents had a positive response when asked about the ease of travel by car.

Strategic Planning Fire Department & Water Sewer Services Year

2016

2024

ISO Rating

Highest possible rating

In 2024, the Johnson City Fire Department received an ISO rating of 1, the highest possible score. Because 40% of the score is related to the water system, this is also a huge accomplishment for our Water and Sewer Services department. The Water and Sewer Services department also passed the Water System Sanitary Survey administered by the Tennessee Department of Environment and Conservation, scoring well above the minimum approval score:

Water System Sanitary Survey - TDEC

2017

2019

2021

2024

Johnson City Score

Minimum Approval Score

Source: Johnson City Water Sewer Services & Tennessee Department of Environment and Conservation

BUDGET OVERVIEW Budget Message The budget for Fiscal Year 2026 has been developed in accordance with city ordinances, state and federal laws, and the policies and procedures of the City. It has been prepared with the goal of maintaining a high level of service to our community, with as realistic as possible budget requests for expenditures, and with a reasonable level of conservative estimates on revenue. The FY 2026 budget is a balanced budget. Total expenditures for all funds are $351,228,785 which includes the City Schools budgets.

General Fund Revenue Total General Fund revenue is budgeted at $120,099,322, an increase of 2.4%, $2,862,691, on a budget-tobudget basis. When measured against projected revenues for the prior year, FY 2026 revenues are projected to increase by $1,330,491 or 1.1%.

REVENUES Real & Personal Property Taxes Local Option Sales Tax Other Local Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeitures Other Revenues Total Revenues

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Budget 26 vs. 25

% Change

43,009,819 32,029,871 18,053,534 1,337,887 14,247,125 5,211,370 756,802 3,309,132

43,405,000 33,300,000 17,190,000 1,312,000 14,681,680 4,881,401 1,000,000 1,466,550

43,405,000 32,700,000 17,099,000 1,332,000 15,215,580 5,473,251 505,000 3,039,000

43,930,000 33,718,000 18,118,700 1,339,300 15,329,080 5,956,522 505,700 1,202,020

525,000 418,000 928,700 27,300 647,400 1,075,121 (494,300) (264,530)

1.2 1.3 5.4 2.1 4.4 22.0 (49.4) (18.0)

117,955,540

117,236,631

118,768,831

120,099,322

2,862,691

2.4

For FY 2026, real and personal property taxes are budgeted to increase by 1.2% or $525,000 on a budget-tobudget basis. Overall, property tax collections account for approximately 36.6% of General Fund revenue. Local option sales tax, the second largest General Fund revenue source at 28.1%, is budgeted to increase by approximately 1.3% on a budget-to-budget basis, and 3.1%, $1,018,000 on a projected-to-budget basis. This is due to lower than anticipated sales tax revenue in FY 2025. From FY 2021-2023, sales tax revenue benefited greatly from unexpectedly strong post-pandemic economic conditions, growing annually at 13.6%, 13.7%, and 7.7%, respectively. This was substantial compared to a 3.2% average growth rate from FY 2015-2020. This boom in sales tax revenue growth appears to have reached its end in FY 2024 as the growth rate for FY 2024 was 2.3% and projected at 2.1% for FY 2025.

Budget Overview Hotel/motel tax collections are budgeted at $3,700,000, an increase of $300,000 (8.8%) budget-to-budget. Licenses and permits, which reflect building activity, are budgeted at $1,339,300, an increase of 2.1% or $27,300 budget-to-budget. This mirrors the steady growth the city has been experiencing. Intergovernmental revenues, which account for approximately 12.8% of General Fund revenue, are budgeted at $15,329,080, an increase of 4.4%, or $647,400, budget-to-budget. Intergovernmental revenues are mostly comprised of state shared revenue, such as state shared sales tax, state mixed drink tax, state gas tax, and state highway maintenance, as well as the SRO grant through the Tennessee Department of Safety and Homeland Security.

FY 2026 General Fund Revenue 36.6% Property Tax 28.1%

Local Option Sales Tax

15.1%

Other Local Taxes

12.8%

Intergovernmental

7.5%

Other

Charges for service are budgeted at $5,956,522, an increase of $1,075,121 or 22% budget-to-budget. This is mostly due to an increase in administrative fees and computer services to the enterprise funds, as well as projected increases in Pine Oaks Golf Course and Parks and Recreation revenue. There is no budgeted use of general fund balance in FY 2026.

Budget Overview Expenditures & Transfers The General Fund budget totals $120,099,322, a decrease of $1,727,048 (1.4%) over the FY 2025 budget. The General Fund budget includes $92,794,002 for personnel and operating expenditures, and $27,305,320 for operating transfers to support other funds. General Fund Expenditures by Category

Personnel Operating Other* Total Operating Expenditures

Actual FY 2024 50,974,812 27,481,437 7,500,461

Budget FY 2025 58,694,819 26,177,522 7,606,390

Budget FY 2026 59,345,875 26,008,742 7,439,385

Budget 26 vs. 25 651,056 (168,780) (167,005)

% Change 1.1 (0.6) (2.2)

85,956,710

92,478,731

92,794,002

315,271

0.3

* Library and Quasi-Govt'l

Total operating expenditures increased by 0.3% or $315,271 budget-to-budget. Personnel, which accounts for 64% of operating costs, is budgeted at $59,345,875, an increase of $651,056 or 1.1%. Several vacant position were frozen as part of the effort to balance the budget. The FY 2026 budget includes a 3% pay plan adjustment, and a 0% - 1.5% merit adjustment.

FY 2026 General Fund Expenditures by Category

64%

Personnel

28%

Operating

Other

Departmental and other operating expenditures (excluding personnel costs) total $33,448,127, which is a decrease of $335,785 or 1%. Major transfers from the General Fund include $499,000 for capital equipment, facilities, and infrastructure; $13,369,992 for debt service; and $11,626,736 for Johnson City Schools. The City transfer to assist with funding for the operation of the Johnson City Schools remained the same from FY 25. In the past 16 fiscal years the City’s appropriation to the Schools has increased seven times: FY 2011 - $400,000, FY 2013 - $350,000, FY 2014 - $375,000, FY 2015 - $500,000, FY 2016 - $963,061, FY 2019 - $500,000, and FY 2022 - $750,000. Other transfers amount to $1,809,592 or 6.6% of total transfers.

Budget Overview FY 2026 General Fund Transfers

49% Debt Service 42.6% Johnson City Schools 6.6% Other 1.8% Capital Funds

Funding for the Johnson City Public Library is budgeted at $2,372,836 in total, which is an increase of $42,585 or 1.8%. This covers a cost of living adjustment for library employees. Total funding for the Imagination Library is $39,700. The Imagination Library also receives funding from Washington County. Quasi-Governmental funding is budgeted at $5,066,549, a decrease of $209,590 or 4%.

Staffing / Salaries and Benefits A total of 1,034 full-time and part-time (FTE) positions are budgeted in all city funds. In addition to the previously mentioned pay plan and merit adjustments, there are no adjustments in health insurance premiums in FY 2026. Health plan design changes went into effect in January 2025.

Budget Overview Enterprise Funds WATER / SEWER FUND Total revenues are budgeted at $45,987,195, an increase of $2,868,400 or 6.7% from the prior fiscal year budget. Water and Sewer Fund expenses total $44,352,488, an increase of $2,525,693 or 6% compared to FY 2025 budget. Total staffing remains the same at 188.9 full-time equivalent. Expenses for capital equipment replacement total $1,074,500, a decrease of $93,500 from the FY 2025 budget. Budgeted water capital projects total $4,450,000. These projects are funded through cash, grants, and bond funding. Major projects include galvanized line replacement ($1,000,000), 2009 pressure zone improvements ($1,100,000), Washington County extension phase II ($1,000,000), and water tank rehabilitation ($850,000). Budgeted sewer capital projects total $15,650,000. In similar manner to the water projects, the sewer capital projects are funded through a combination of cash, grants, and bond funding. These include Sinking Creek sewer lift station ($5,000,000), regional sewer capacity improvements ($3,000,000), H station replacement ($3,000,000), and C station replacement ($2,000,000). Budgeted combined water and sewer capital projects total $2,270,000. Major projects include Knob Creek Road and bridge utility improvements ($1,600,000) and miscellaneous treatment and facility maintenance and line maintenance and construction improvements ($450,000).

SOLID WASTE FUNDS Solid Waste operating expenses total $19,783,059, which includes $15,612,885 for the Municipal Solid Waste Fund and $4,170,174 for the Regional Solid Waste Fund. The Municipal fund is budgeted to increase by $1,131,362 or 7.8% budget-to-budget due to operational increases. The Regional fund is budgeted to increase by $183,716 or 4.6% budget-to-budget, once again to due operational increases. Capital equipment is budgeted at $2,725,000 for Municipal equipment, including three front-load trucks, two automated trucks, and a brush/furniture truck.

Budget Overview MASS TRANSIT FUND The Mass Transit Fund expenses total $5,994,326, which is an increase of $219,083 (3.8%) from the prior year budget. This is the sixteenth year of operation for the New Freedom program, which is funded by a Federal Transportation Agency grant. This program allowed the City to establish two new routes that serve the Med Tech corridor and Boones Creek, and it has expanded ADA accessibility for job opportunities and to medical facilities. Federal and state grants account for approximately 80% of the fund’s total revenue. The transfer from the General Fund to support transit operations is budgeted at $1,282,467. This is required to meet federal and state grant matching requirements. Mass Transit capital is budgeted at $780,000.

STORM WATER FUND The Storm Water Fund expenses total $2,686,348, which is an increase of $152,813 from the FY 2025 budget. Capital equipment is budgeted at $765,000 for a vacuum/jet truck and a skid steer loader. A total of $5,800,000 is budgeted for capital projects with $3,300,000 in federal grant funding for the West Walnut Street holding pond.

Capital Equipment/Projects & Debt Funds The capital equipment fund is budgeted at $3,461,468, including a $216,000 transfer from the General Fund and $1,595,468 in funds from the capital equipment fund balance. Capital facilities are budgeted at $4,772,000, including $2,650,000 in ARPA funding towards the fire training facility’s fire tower. Capital infrastructure projects are budgeted at $17,115,000, including $11,000,000 (debt funded) for the following road projects: West Walnut improvements from State of Franklin to Antioch Rd., widening at Christian Church Rd. and Boones Creek Rd., new road between Suncrest Dr. and Roscoe Fitz Rd., and signalization and widening at Sam Jenkins Rd. and Suncrest Dr., Rockingham Rd. and N. Roan St., and Indian Ridge Rd. and Market St. School facility capital projects are budgeted at $18,060,000, which is for the construction (year 1) of a new Towne Acres Elementary School ($18,000,000) and central office HVAC ($60,000). The Debt Service Fund is budgeted at $13,918,963, which represents an increase of $2,486,595 or 21.7% from the prior year. This increase is due to the issuance of debt for the new Towne Acres Elementary School and various Public Works road projects. The Debt Service Fund includes the debt service for the City and School System. The City’s debt service is budgeted at $9,323,998. The School System’s debt service is budgeted at $4,594,965.

Budget Overview Other Funds FREEDOM HALL FUND The Freedom Hall Fund expenses total $1,912,237, which is a decrease of $51,347 or 2.6% from the prior year budget. The General Fund transfer to support Freedom Hall is budgeted at $450,000.

POLICE DRUG, GRANTS, AND TECHNOLOGY FUNDS The Police Drug, Grants, and Technology Funds are budgeted at $304,000, $230,125, and $192,778, respectively. The Drug Fund includes $214,000 for four unmarked SUVs, two K-9 Interceptor SUVs, and a drone. The Grant Fund includes funds for two victim services coordinator positions at the Family Justice Center.

MTPO - TRANSPORTATION PLANNING FUND The MTPO – Transportation Planning Fund is budgeted at $438,255. MTPO is responsible for regional transportation planning and coordination.

POLICIES AND PROCEDURES General Information GOVERNMENT Johnson City adopted the council-manager form of government in 1939. This form combines the benefits of elected legislative representation with a professionally managed government. Citizens elect, at large, five city commissioners who serve four-year terms. The Board of Commissioners hires a professional city manager to manage and direct the day-to-day operation of the City government, administer the budget, and employ all City employees with the exception of the Juvenile Court Judge, Juvenile Court Clerk, Municipal Court Judge, and City Attorney. The Juvenile Court Judge and Juvenile Court Clerk are elected by the municipal voters. The Municipal Court Judge and City Attorney are appointed by the City Commission. The City Manager is the chief executive officer for the city. It is the responsibility of the City Manager to enforce the laws and ordinances of the city and attend all meetings of the governing body with the right to take part in the discussion. Having no vote, the City Manager can make a recommendation of measures to the governing body. The City provides a wide range of services similar to other jurisdictions in the State, including public safety (both Police and Fire), municipal and regional solid waste services, municipal and regional water and sewer services, parks and recreation, a civic center, seniors’ center, one golf course, a mass transit system, public works, a school system, and economic development.

BUDGETARY AND FINANCIAL REPORTING The City of Johnson City is implementing the recommended practices by the National Advisory Council on State and Local Budgeting (NACSLB). City staff has applied diligent effort into improving the process, decisions, and outcomes with each new budget year. The budget process is not simply an exercise in balancing revenues and expenditures one year at a time, but is strategic in nature, encompassing a multi-year financial and operational plan that allocates resources on the basis of identified goals and objectives. The budgetary, accounting, and reporting standards adopted by the City of Johnson City conform to generally accepted accounting principles applicable to government units. The accounts of the City are organized on the basis of funds and account groups, each of which is considered to be a separate entity. The operations of each fund are accounted for with a separate set of self-balancing accounts, recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purposes of carrying on specific activities or obtaining certain objectives in accordance with special regulations, restrictions, or limitations. The funds included in this budget are as follows:

Policies and Procedures GOVERNMENTAL FUNDS General Fund The General Fund is the general operating fund of the City. It is used to account for most of the basic government services, such as police, fire, parks and recreation, street maintenance, administration, and planning. General Fund revenues include property taxes, local option sales tax, business license fees, court fines and fees, and state and federal grants. The largest expense within the General Fund is personal services, which includes the cost of employee salaries and benefits.

Capital Projects and Capital Equipment Funds The Capital Projects and Capital Equipment Funds account for capital purchases and improvements, such as land acquisition, fleet equipment replacement, construction of facilities, etc. Most of the items recorded in either of these funds are financed through borrowings or transfers from the General Fund.

Debt Service Fund Included in a Debt Service Fund are general long-term principal and interest payments on bonds issued, as well as revenue sources to meet the payment obligation on the debt.

Special Revenue Fund A Special Revenue Fund generates specific revenue sources. Expenses are legally restricted to specified purposes and are directly related to the revenue source. Freedom Hall Civic Center, Transportation Planning, and the Community Development Block Grant Fund are Special Revenue Funds for the City.

PROPRIETARY FUNDS Enterprise Fund An Enterprise Fund is intended to be self-supporting in that expenditures are offset by revenues in the form of fees and charges to external customers for goods and services. Enterprise Funds included in this budget are the Water and Sewer Fund, Solid Waste Funds (Municipal and Regional), Mass Transit Fund, and Stormwater Fund.

Policies and Procedures BASIS FOR BUDGETING The budgets for all Governmental Funds are prepared on a modified accrual basis. This means that the obligations of the City are budgeted as expenses, but revenues are recognized only when they are actually received. The Enterprise Funds are budgeted on a full accrual basis. Expenditures are recognized when a commitment is made, and revenues are recognized when they are obligated to the City. Debt interest payments are budgeted as an expense for Enterprise Funds. Not included in the budget are debt principal payments, which are reflected as a reduction in the liability only when payment is made, and capital equipment and improvements, which are funded through the Capital Equipment and Projects Funds or as an operating transfer from the General Fund.

BUDGET AND BUDGETARY CONTROLS The City’s financial plans are set forth in annual capital and operating budgets which reflect the projection of all receipts from and disbursements to all sources. The Board of Commissioners has the final responsibility for establishing program and fiscal policies, approving the annual operating budget and Capital Improvement Plan, amending the annual budget, and setting the property tax rate and fees for services. Budgetary control is maintained in the individual funds at the department level in order to ensure compliance with legal spending appropriations as approved in the annual operating budget. Activities of the General Fund, Special Revenue Funds, Enterprise Funds, and Capital Projects and Equipment Funds are included in the annual appropriated budget.

BASIS OF ACCOUNTING The modified accrual basis of accounting is used for all Governmental Funds. The revenues are recognized when they become measurable and available. Those revenues susceptible to accrual are property taxes, special assessments, interest income, and charges for services. Property taxes are levied and due in this fiscal year and also collected within 60 days after year end. Amounts not collected within those 60 days are recorded as deferred revenue. Expenditures are recorded when the related fund liability has been incurred. All Proprietary Funds use the accrual basis of accounting, where revenues are recognized as soon as they are earned and expenses are realized as soon as a liability is incurred. Proprietary Funds also display the assets and liabilities associated with the fund on the balance sheet. In Governmental Funds, fund balance is segregated into reserved, designated, and undesignated components. Enterprise Funds reflect a change in total net assets corresponding to the outcome of revenues and expenditures.

Financial Management Policies GENERAL FINANCIAL PHILOSOPHY The financial policy of the City of Johnson City is to provide a sufficient financial base and the resources necessary to sustain a high level of municipal services for the citizens of Johnson City.

Policies and Procedures It is the goal of the City to achieve a strong financial condition with the ability to: • • • • • •

Withstand local and regional economic impacts; Adjust efficiently to the community’s changing service requirements; Effectively maintain and improve the City’s infrastructure; Prudently plan, coordinate, and implement responsible community development and growth; Provide a high level of police, fire, and other protective services to assure public health and safety; and, Provide other services necessary to ensure quality of life for the community.

The City of Johnson City’s financial policies shall address the following fiscal goals: • • • • • • •

Keep the City in a fiscally sound position in both the long and short term; Maintain sufficient financial liquidity to meet normal operating and contingent obligations; Expect that service users pay their fair share of program costs; Operate utilities in a responsive and fiscally sound manner; Maintain existing infrastructure and capital assets; Provide a framework for the prudent use of debt; and, Direct the City’s financial resources toward meeting the goals of the City’s strategic plan.

OPERATING BUDGET POLICIES The annual budget is the central financial planning document that embodies all operating revenue and expenditure decisions. It establishes the level of services to be provided by each department within the confines of anticipated municipal services. The City Manager shall incorporate the Board of Commissioner’s priorities in the formulation of the preliminary and final budget proposal. Adequate maintenance and replacement of the City’s capital infrastructure and equipment will be provided for in the annual budget. The budget shall balance recurring operating expenses with recurring operating revenues. The City shall adopt a balanced budget annually.

CAPITAL IMPROVEMENT POLICIES The City will establish and implement a comprehensive five-year Capital Improvement Plan (CIP). This plan will be updated annually. An annual Capital Improvement Budget will be developed and adopted by the Board of Commissioners as part of the annual budget. The City will make all capital improvements, in accordance with the CIP, for which there is available funding. Unexpended capital project budgets shall be carried forward to future fiscal years to complete the intent of the original budget. 51

Policies and Procedures Routine capital needs will be financed from current revenues as opposed to the issuance of long-term debt. The City will maintain all assets at a level adequate to protect the City’s capital investment and to minimize future maintenance and replacement costs.

REVENUE POLICIES The City will estimate annual revenues by a conservative, objective, and analytical process. The City will consider market rates and charges levied by other public and private organizations for similar services in establishing tax rates, fees and charges. The City will periodically review the cost of activities-supported user fees to determine the impact of inflation and other cost increases. Fees will be adjusted where appropriate to reflect these increases. The City will set fees and user charges, for the Utility Funds, at a level that fully supports the total direct and indirect costs of operations, capital requirements, and ensures that adequate reserves are maintained. The City will continue to identify and pursue grants and appropriations from Federal, State, and other agencies that are consistent with the City’s goals and strategic plan. The City will follow an aggressive policy of collecting revenues.

INVESTMENT POLICIES Investments of the City shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio. The portfolio shall remain sufficiently liquid to enable the City to meet daily cash flow demands and conform to all state and local requirements governing the investment of Public Funds. The City will continue the current cash management and investment practices, which are designed to emphasize safety of capital first, sufficient liquidity to meet obligations second, and the highest possible yield, third. Investments will be made in accordance with the policies set by Tennessee Code Annotated 6-56-106. Authorized investments include, but are not limited to, the following: • Bonds, notes or treasury bills of the United States Government; • Bonds, debentures, notes or other evidences of indebtedness issued or guaranteed by United States agencies; • Certificates of deposit and other evidences of deposit at state and federally chartered banks, savings and loan associations; • The local government investment pool created by title 9, chapter 4, part 7. The City shall attempt to match its investment with anticipated cash flow requirements. Unless matches to a specific cash flow requirement, the City will not directly invest in securities maturing more than two (2) years from the date of issue. Investments maturing more than two years from date of issue require approval 52

Policies and Procedures by the state director of local finance. The City’s financial information system will provide adequate information concerning cash position and investment performance.

DEBT MANAGEMENT POLICIES The City of Johnson is subject to debt limitations imposed by the City Charter. The total bonded indebtedness of the City shall not exceed 10% of the assessed valuation, for the preceding year, of the taxable property of the City. In determining the debt applicable to the legal debt limit, the following types of debt are excluded: • Bonds payable out of funds derived from special assessments for public improvements; • Bones primarily secured from revenue of other sources with the secondary backing of general tax revenues; and, • Tax anticipation bonds and notes. The City shall issue debt only when necessary to meet a public need and when funding for such projects is not available from current revenues, reserves, or other sources. Long-term borrowing will be used to finance capital improvements as approved in the City’s Capital Improvement Plan. Capital projects financed through issuance of debt shall be financed for a period not to exceed the expected useful life of the project. The City will not incur debt to finance current operations. The total debt service on tax supported debt of the City shall not exceed 20 percent of total General Fund operating expenditures. It shall be the long-term goal of the City to reduce this percentage to the ideal level of ten percent. Lease-purchase obligations, capital outlay notes or other debt instruments may be used as a medium-term method of borrowing for the financing of vehicles, computers, other specialized types of equipment, or other capital improvements. The City will maintain good communication with bond rating agencies in order to optimize its bond rating status.

UTILITY FUND POLICIES Enterprise Funds will be established for City-operated utility services. Enterprise Fund expenditures will be established at a level sufficient to properly maintain the Fund’s infrastructure and provide for necessary capital development.

Policies and Procedures Each Utility Fund will maintain an adequate rate structure to cover the costs of all operations, including maintenance, depreciation, capital and debt service requirements, reserves, and any other costs deemed necessary. Ideally, reserves should approximate three months of operating costs. The total outstanding debt of the Water/Sewer Fund shall not exceed 50 percent of the net capital assets of that fund. Utility rate studies will be conducted periodically to update assumptions and make necessary adjustments to reflect inflation, construction needs, maintain bond covenants, and avoid significant periodic rate increases.

RESERVE FUND POLICIES Adequate reserve levels are a necessary component of the City’s overall financial management strategy and a key factor in external agencies’ measurement of the City’s financial strength. Reserve funds provide the City with the resources to manage cash flow and deal with unanticipated emergencies and changes in economic conditions. In addition, reserve funds enable the City to take advantage of matching funds and other beneficial (but limited) opportunities. The City shall place emphasis on increasing unrestricted fund balance in the General Fund to an amount equal to approximately 20 percent of the General Fund operating budget expenditures. This represents approximately two and one half months of operating expenditures. At the close of each budget year, any excess of revenues over expenditures that will increase the cumulative unrestricted fund balance above the established target amount will be recorded as a restricted reserve account available for appropriation by the Board of Commissioners, for one-time capital expenditures. Reversion of Bond Proceeds: Bond proceeds remaining (unspent) after the purpose for which the bonds were issued has been completed shall be returned to the respective bond funds for future appropriation. The balance of available bond proceeds will be reported to the Board of Commissioners on a monthly basis. Further use of these monies shall be consistent with provisions contained within the appropriate bond resolutions and inconformity with federal and state regulations.

Budget Procedure PURPOSE AND SCOPE OF THE BUDGET The budget is the City’s financial plan, covering a 12 month period that balances projected revenues with anticipated expenditures, related to City services. Upon adoption by the Board of Commissioners, the City of Johnson City’s budget becomes a major policy document of this community for the ensuing fiscal year. Essentially, the City of Johnson City’s budget strives to achieve the following objectives: 1. Establish a legal basis for the expenditure of city tax dollars; 2. Establish a means of public accountability and control of expenditures;

Policies and Procedures 3. Provide a method for continuous review of city programs through established goals and departmental services; 4. Provide an operating plan of service for city departments; 5. Provide a basis for establishing policies, adopted by the Board of Commissioners, through recommendation by the City Manager; 6. Establish more effective communication between the citizens of Johnson City and City officials.

ANNUAL BUDGET PROCESS OF THE CITY OF JOHNSON CITY The City’s annual budget process typically begins in September with the preparation of the five-year Capital Improvement Plan (CIP). In January, a budget kick-off meeting is held with department and division directors to distribute budget instructions and to highlight concerns, challenges, and goals that face the City in the upcoming fiscal year. Following this informational meeting, department/division heads prepare their budget requests over the next 30-day period. From there, the budget calendar is followed through the remainder of the budget process: • Revenue estimates are prepared for the next fiscal year for all City funds. • Departmental budgets are reviewed and analyzed and budget hearings are conducted with each department. Following these meetings, a tentative budget is prepared in consideration of the projected revenues and policy guidelines established by the City Manager. • Budget work sessions are conducted with the Board of Commissioners, City Manager, and staff. These work sessions are open to the public. • At the conclusion of these work sessions, the Board of Commissioners’ input is incorporated into the proposed budget. An appropriation ordinance is prepared and is required by the City Charter to be published for public review no later than 10 days prior to the first reading of the ordinance. • By City Charter, the first reading of the budget ordinance and public hearing is required to occur at a regularly scheduled meeting of the Board of Commissioners, followed by two additional readings of the ordinance. • The adopted budget takes effect July 1, the beginning of the new fiscal year.

BUDGET AMENDMENTS Amendments which revise the total expenditure of any appropriated fund or department may occur at any time during the fiscal year after advertising and a public hearing before the Board of Commissioners. Three readings of the ordinance amending the budget are required.

BUDGET CALENDAR September 13, 2024

CIP forms distributed to department/division heads

February 7, 2025 Large department budgets due to the budget office

Feb. 10 - March 13, 2025

October 11, 2024

Oct. 21 - Nov. 22, 2024

January 31, 2025

January 10, 2025

CIP forms due to Budget Office

Small department budgets due to the Budget Office

Budget kick-off

March 6 - April 25, 2025

April 17 - May 15, 2025

May 29, 2025

May 6, 2025

Budget ordinance published in the Johnson City Press

Commission receives City Manager's budget proposal

May 3, 2025

June 5, 2025

June 12, 2025

June 19, 2025

July 2, 2025

July 1, 2025

Budget hearings/reviews with the City Manager, Assistant City Managers, Budget Director, and Analyst

First reading and public hearing of budget ordinance

Budget analysis and finalize budget

Second reading of budget ordinance

Budget is sent to the state

CIP work sessions with City Manager, Assistant City Manager, Budget Director, and Analyst

Budget work sessions with Commission

Publish initial advertisement in the Johnson City Press

Third reading of budget ordinance

FY 26 Budget is implemented

FUND SCHEDULES EXPENDITURE CHANGES BY FUND FISCAL YEAR 2026 FUND

Budget FY 2025

Projected FY 2025

Budget FY 2026

Change Bdgt. FY 26 vs. Proj. FY 25 Dollars Percent

General Fund (Operating)

92,478,731

92,339,226

92,794,002

454,776

0.5

Debt Service Fund

11,435,368

13,918,963

2,483,595

21.7

Educational Facilities Trust Fund

4,764,250

3,941,750

(822,500)

-17.3

General Purpose School Fund

97,878,253

101,172,660

106,173,647

5,000,987

4.9

School Food Services Fund

4,143,580

4,455,126

5,424,700

969,574

21.8

School Federal Projects Fund

5,796,767

6,041,651

5,897,705

(143,946)

-2.4

School Special Projects Fund

2,612,622

2,184,895

2,286,958

102,063

4.7

Capital Equipment Fund

2,756,455

3,512,938

3,461,468

(51,470)

-1.5

Capital Projects - Facilities/Infrastructure Fund

20,480,000

10,419,200

21,887,000

11,467,800

110.1

Capital Projects - Schools Fund

7,000,000

8,540,409

18,060,000

9,519,591

111.5

Community Development Fund

749,887

649,887

855,352

205,465

31.6

Drug Fund

268,395

359,895

304,000

(55,895)

-15.5

Freedom Hall Fund

1,963,584

2,300,510

1,912,237

(388,273)

-16.9

Mass Transit Fund

5,775,243

5,252,250

5,994,326

742,076

14.1

Police Grant Fund

677,275

230,125

(447,150)

-66.0

Police Technology Fund

187,250

192,778

5,528

3.0

Solid Waste - Municipal Fund

14,632,679

15,039,614

15,798,582

758,968

5.0

Solid Waste - Regional Fund

4,263,005

4,240,116

4,618,101

377,985

8.9

Storm Water Fund

2,533,535

2,230,732

2,686,348

455,616

20.4

504,165

438,255

(65,910)

-13.1

41,826,795

41,895,125

44,352,488

2,457,363

5.9

322,727,839

318,202,542

351,228,785

33,026,243

10.4

Transportation Planning Fund Water and Sewer Fund TOTAL - ALL FUNDS

Total - All Funds

General Fund Debt Service Fund Educational Facilities Trust Fund General Purpose School Fund School Food Services Fund School Federal Projects Fund School Special Projects Fund Capital Equipment Fund Capital Projects - Facilities/Infrastructure Capital Projects - Schools Fund Community Development Fund Drug Fund Freedom Hall Fund Mass Transit Fund Police Grant Fund Police Technology Fund Solid Waste - Municipal Fund Solid Waste - Regional Fund Storm Water Fund Transporation Planning Fund Water and Sewer Fund

Fund

CITY OF JOHNSON CITY BUDGET SUMMARY FY 2026 ANNUAL BUDGET

342,780,693

24,589,294 76,546 3,575,321 17,272,888 3,757,260 248,721 34,723 2,651,196 16,676,179 43,539,000 291,373 847,558 36,689 8,531,031 28,848 278,198 12,460,625 5,370,815 19,081,647 66,539 183,366,243

Beginning Fund Balance (or Net Position)

305,852,302

120,099,322 3,930,000 87,726,266 4,233,500 5,871,705 2,267,419 700,000 5,910,000 755,352 145,000 1,463,000 3,726,800 230,125 195,000 14,180,400 4,647,400 3,416,000 367,818 45,987,195

Revenues

11,950,000

950,000 11,000,000 -

Debt Proceeds

34,895,936

13,918,963 1,900,000 14,664,005 26,000 19,539 216,000 283,000 60,000 450,000 2,452,526 326,143 77,125 502,635

Transfers In

352,698,238

120,099,322 13,918,963 5,830,000 102,390,271 4,233,500 5,897,705 2,286,958 1,866,000 17,193,000 60,000 755,352 145,000 1,913,000 6,179,326 230,125 195,000 14,506,543 4,647,400 3,416,000 444,943 46,489,830

Total Receipts

695,478,931

144,688,616 13,995,509 9,405,321 119,663,159 7,990,760 6,146,426 2,321,681 4,517,196 33,869,179 43,599,000 1,046,725 992,558 1,949,689 14,710,357 258,973 473,198 26,967,168 10,018,215 22,497,647 511,482 229,856,073

Available Funds

Total - All Funds

Fund

CITY OF JOHNSON CITY BUDGET SUMMARY FY 2026 ANNUAL BUDGET

350,595,161

92,794,002 13,918,963 3,941,750 106,173,647 5,424,700 5,897,705 2,286,958 3,461,468 21,887,000 18,060,000 855,352 304,000 1,912,237 5,994,326 230,125 192,778 15,612,885 4,170,174 2,686,348 438,255 44,352,488

Expenses

28,194,098

27,305,320 60,000 185,697 447,927 195,154 -

Transfers Out

378,789,259

120,099,322 13,918,963 4,001,750 106,173,647 5,424,700 5,897,705 2,286,958 3,461,468 21,887,000 18,060,000 855,352 304,000 1,912,237 5,994,326 230,125 192,778 15,798,582 4,618,101 2,881,502 438,255 44,352,488

Total Appropriations

(26,091,021)

0 0 1,828,250 (3,783,376) (1,191,200) 0 0 (1,595,468) (4,694,000) (18,000,000) (100,000) (159,000) 763 185,000 0 2,222 (1,292,039) 29,299 534,498 6,688 2,137,342

Increase/ Decrease

316,689,672

24,589,294 76,546 5,403,571 13,489,512 2,566,060 248,721 34,723 1,055,728 11,982,179 25,539,000 191,373 688,558 37,452 8,716,031 28,848 280,420 11,168,586 5,400,114 19,616,145 73,227 185,503,585

Est End Fund Balance or Net Position

GENERAL FUND SUMMARY Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

REVENUES Local Taxes Licenses and Permits Intergovernmental Revenues Charges for Service Fines and Forfeitures Other Revenues

88,058,981 1,171,473 16,158,679 4,389,405 895,497 1,913,991

93,093,224 1,337,887 14,247,125 5,211,370 756,802 3,309,132

93,895,000 1,312,000 14,681,680 4,881,401 1,000,000 1,466,550

93,204,000 1,332,000 15,215,580 5,473,251 505,000 3,039,000

95,766,700 1,339,300 15,329,080 5,956,522 505,700 1,202,020

2,562,700 7,300 113,500 483,271 700 (1,836,980)

2.7 0.5 0.7 8.8 0.1 (60.4)

Total Revenues

112,588,026

117,955,540

117,236,631

118,768,831

120,099,322

1,330,491

1.1

EXPENDITURES Development Services Facilities Management Finance Fire Department General Government Information Technology Judicial Library Other Parks & Recreation Pine Oaks Golf Course Police Public Works Risk Management Senior Citizens Student Transportation

1,855,960 1,616,510 1,797,062 13,536,605 3,527,615 6,518,803 1,038,267 2,186,977 8,949,862 6,379,181 1,047,360 16,128,104 15,225,544 446,685 836,334 2,768,307

1,827,776 1,556,129 1,989,355 13,929,397 4,555,833 3,385,044 1,132,145 2,240,975 9,515,140 7,221,950 1,126,061 16,347,663 16,798,470 546,961 994,525 2,789,286

2,024,871 2,142,051 2,086,164 15,052,770 5,810,599 3,778,676 1,369,974 2,330,251 6,485,139 8,284,740 1,182,337 19,370,928 17,723,517 705,522 1,094,642 3,036,550

1,900,000 1,874,000 2,237,000 15,052,770 5,710,000 3,788,000 1,362,000 2,330,251 9,209,508 7,523,837 1,182,337 19,370,928 16,128,917 705,522 1,065,156 2,899,000

2,068,042 2,044,836 2,170,117 15,605,757 5,977,070 3,806,125 1,389,348 2,372,836 6,923,940 8,306,728 1,227,228 19,412,547 17,028,825 712,519 710,815 3,037,269

168,042 170,836 (66,883) 552,987 267,070 18,125 27,348 42,585 (2,285,568) 782,891 44,891 41,619 899,908 6,997 (354,341) 138,269

8.8 9.1 (3.0) 3.7 4.7 0.5 2.0 1.8 (24.8) 10.4 3.8 0.2 5.6 1.0 (33.3) 4.8

83,859,176

85,956,710

92,478,731

92,339,226

92,794,002

454,776

0.5

2,611,080 1,647,000 0 (345,609) (211,976) 10,341,150 80,954 0 11,626,736 2,233,319 (11,714)

3,850,367 1,644,735 965,000 0 (29,327) 10,321,816 32,828 0 11,626,736 1,688,145 40,603

2,636,455 2,765,000 0 0 0 10,783,940 102,028 186,000 11,626,736 1,170,355 77,125

2,636,455 2,765,000 0 0 0 10,783,940 102,028 541,510 11,626,736 1,170,355 77,125

216,000 93,000 190,000 0 0 13,369,992 0 450,000 11,626,736 1,282,467 77,125

(2,420,455) (2,672,000) 190,000 0 0 2,586,052 (102,028) (91,510) 0 112,112 0

(91.8) (96.6) 100.0 0.0 0.0 24.0 (100.0) (16.9) 0.0 9.6 0.0

27,970,940

30,140,903

29,347,639

29,703,149

27,305,320

(2,397,829)

(8.1)

27,000,000

(27,000,000)

(100.0)

111,830,116

116,097,613

121,826,370

149,042,375

120,099,322

(28,943,053)

(19.4)

757,910

1,857,927

(4,589,739)

(30,273,544)

30,273,544

(100.0)

3,866,630 0 0

(2,689,066) 436,488 9,761

0 0 0

0.0 0.0 0.0

3,866,630

(2,242,817)

0.0

Net Change in Fund Balance

4,624,540

(384,890)

(4,589,739)

(30,273,544)

30,273,544

(100.0)

FUND BALANCE (BEGINNING)

52,953,945

57,578,485

59,225,902

54,862,838

24,589,294

(30,273,544)

(55.2)

54,636,163

24,589,294

0.0

Total Operating Expenditures Operating Transfers Out Capital Equipment Fund Capital Projects - Facilities Fund Capital Projects - Infrastructure Fund Capital Projects - Schools Fund Community Development Fund Debt Service Fund Debt Service Fund - Economic Development Reserve Freedom Hall Fund Johnson City Schools Mass Transit Fund Transportation Planning Fund Total Operating Transfers Out Unusual or Infrequent Items Legal Settlement Total Expenditures Excess (Deficiency) of Revenues Over (Under) Total Expenditures Other Financing Sources (Uses) Transfers In (Out) Transfer from PBA Other Funds Total Other Financing Sources (Uses)

Adjustments FUND BALANCE (ENDING)

Bdgt. 26 vs. Proj. 25

% Change

(2,330,757) 57,578,485

54,862,838

GENERAL FUND REVENUE SUMMARY Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

36,363,826 762,908 347,556 196,205 1,193,054 4,500,604 137,894 800,000 1,297,929 2,864 7,298 31,315,513 3,048,799 2,078,518 1,043,572 3,414,407 741,107 801,602 5,325

41,725,870 844,338 439,611 395,215 1,129,621 4,027,865 65,167 800,000 892,247 2,232 7,916 32,029,871 3,257,318 1,955,856 1,047,597 3,256,476 622,748 585,501 7,775

42,075,000 880,000 450,000 250,000 560,000 4,600,000 50,000 990,000 400,000 3,500 6,500 33,300,000 2,250,000 2,050,000 1,100,000 3,400,000 800,000 725,000 5,000

42,075,000 880,000 450,000 225,000 560,000 4,600,000 90,000 990,000 400,000 2,000 6,500 32,700,000 3,000,000 1,850,000 1,025,000 3,600,000 400,000 350,000 500

42,600,000 880,000 450,000 250,000 560,000 4,600,000 50,000 1,010,000 400,000 2,200 6,500 33,718,000 3,200,000 2,050,000 1,100,000 3,700,000 600,000 585,000 5,000

525,000 0 0 25,000 0 0 (40,000) 20,000 0 200 0 1,018,000 200,000 200,000 75,000 100,000 200,000 235,000 4,500

1.2 0.0 0.0 11.1 0.0 0.0 (44.4) 2.0 0.0 10.0 0.0 3.1 6.7 10.8 7.3 2.8 50.0 67.1 900.0

TOTAL LOCAL TAXES

88,058,981

93,093,224

93,895,000

93,204,000

95,766,700

2,562,700

2.7

LICENSES AND PERMITS Building Permits Electrical Permits & Certificates Plumbing Permits & Certificates Natural Gas Permits & Certificates Mechanical Permits Plan Review Permits Sign Permits Zoning Permits and Fees Excavation Permits Beverage & Private Club Permits Other Fees and Licenses

585,008 84,084 34,500 14,108 58,173 73,714 16,100 12,604 180,690 94,575 17,917

706,696 100,916 44,042 15,096 75,413 86,723 15,873 22,780 156,892 94,931 18,525

700,000 100,000 40,000 15,000 70,000 70,000 14,000 25,000 175,000 100,000 3,000

800,000 85,000 50,000 15,000 80,000 80,000 14,000 10,000 90,000 100,000 8,000

800,000 90,500 50,000 15,500 80,000 80,000 14,000 14,300 90,000 100,000 5,000

0 5,500 0 500 0 0 0 4,300 0 0 (3,000)

0.0 6.5 0.0 3.3 0.0 0.0 0.0 43.0 0.0 0.0 (37.5)

TOTAL LICENSES AND PERMITS

1,171,473

1,337,887

1,312,000

1,332,000

1,339,300

7,300

0.5

96,059 8,452,522 7,768 32,441 1,172,669 2,468,099 245,322 45,900 11,400 130,157 386,621 103,200 102,384 0 86,749 4,500 143,820 0 2,579,981 89,087

0 8,725,423 821 31,228 1,187,610 2,484,671 372,178 47,600 15,292 130,038 366,130 105,600 98,400 0 123,218 4,500 140,427 163,264 0 250,725

0 8,750,000 0 35,000 1,050,000 2,530,000 250,000 45,900 13,680 125,000 200,000 102,000 106,000 825,000 83,600 54,500 155,000 140,000 0 216,000

0 8,850,000 0 20,000 1,050,000 2,450,000 250,000 45,900 13,680 125,000 420,000 110,000 106,000 825,000 110,000 60,000 140,000 140,000 0 500,000

0 9,115,500 0 32,000 1,100,000 2,500,500 250,000 45,900 13,680 125,000 420,000 105,600 104,800 825,000 83,600 104,500 140,000 160,000 0 203,000

0 265,500 0 12,000 50,000 50,500 0 0 0 0 0 (4,400) (1,200) 0 (26,400) 44,500 0 20,000 0 (297,000)

0.0 3.0 0.0 60.0 4.8 2.1 0.0 0.0 0.0 0.0 0.0 (4.0) (1.1) 0.0 (24.0) 74.2 0.0 14.3 0.0 (59.4)

16,158,679

14,247,125

14,681,680

15,215,580

15,329,080

113,500

0.7

LOCAL TAXES Real & Personal Property Taxes Economic Dev. Reserve (Med Tech Park ) Delinquent Taxes - Prior Years Interest & Penalty - Property Taxes Payments In-Lieu - TN Valley Auth. Payments In-Lieu - J.C. Power Board Payments In-Lieu - J.C. Housing Auth. Payments In-Lieu - Water/Sewer Fund Payments In-Lieu - Iris Glen Payments In-Lieu - Elizabethton Electric Payments In-Lieu - Other Businesses Local Sales Tax Gross Receipts Tax Wholesale Beer Tax Wholesale Liquor Tax Hotel/Motel Tax Franchise Tax CATV Franchise Other

INTERGOVERNMENTAL State - Boarding Prisoners State Sales Tax State Income Tax State Beer Tax State Mixed Drink Tax State Gas Tax & Street Aid State Highway Maintenance State Highway Maintenance - Mowing State Litter Reimbursement State Street and Transportation State Excise Tax State - Fire Department Supplement State - Police Department Supplement State - SRO Grant State - Senior Center Grant State - Juvenile Court Grants State - Telecommunication Tax State - Online Betting Fees Federal - ARPA Other TOTAL INTERGOVERNMENTAL

Bdgt. 26 vs. Proj. 25

% Change

GENERAL FUND REVENUE SUMMARY Actual FY 2023 CHARGES FOR SERVICE Building Rental Parks and Recreation Fees Pine Oaks Golf Course Fees Print Shop Charges Computer Services School Bus Charters Miscellaneous Charges Administrative Fees

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt. 26 vs. Proj. 25

% Change

299,605 611,655 925,857 35,241 579,006 51,751 104,527 1,781,763

374,853 794,556 1,050,258 0 613,000 187,412 163,568 2,027,723

335,000 595,400 902,000 0 647,714 120,000 100,750 2,180,537

400,000 800,000 1,060,000 0 647,714 35,000 350,000 2,180,537

400,000 800,000 1,080,000 0 671,034 120,000 229,000 2,656,488

0 0 20,000 0 23,320 85,000 (121,000) 475,951

0.0 0.0 1.9 0.0 3.6 242.9 (34.6) 21.8

TOTAL CHARGES FOR SERVICE

4,389,405

5,211,370

4,881,401

5,473,251

5,956,522

483,271

8.8

FINES AND FORFEITURES Fines, Forfeitures, & Court Costs

895,497

756,802

1,000,000

505,000

505,700

700

0.1

895,497

756,802

1,000,000

505,000

505,700

700

0.1

OTHER REVENUE Interest Refunds & Reimbursements Sale of Equipment & Other Items Sale of Methane Gas Senior Citizens Donations Miscellaneous Revenue

810,410 566,186 89,158 51,998 153,395 98,776 144,068

1,132,920 442,576 1,120,964 12,313 195,846 109,570 294,943

550,000 250,000 175,000 32,000 159,550 50,000 250,000

500,000 500,000 1,800,000 9,000 180,000 50,000 0

284,545 250,000 105,000 18,000 181,200 40,775 322,500

(215,455) (250,000) (1,695,000) 9,000 1,200 (9,225) 322,500

(43.1) (50.0) (94.2) 100.0 0.7 (18.5) 100.0

TOTAL OTHER REVENUE

1,913,991

3,309,132

1,466,550

3,039,000

1,202,020

(1,836,980)

(60.4)

REVENUE SUBTOTAL

112,588,026

117,955,540

117,236,631

118,768,831

120,099,322

1,330,491

1.1

1,616,123 2,250,507

0 0

0.0 0.0

TOTAL TRANSFERS IN

3,866,630

0.0

TOTAL MUNICIPAL REVENUE

116,454,656

117,955,540

117,236,631

118,768,831

120,099,322

1,330,491

1.1

384,890

4,589,739

0.0

118,340,430

121,826,370

1,330,491

1.1

TOTAL FINES AND FORFEITURES

OTHER FINANCING SOURCES - TRANSFERS IN Subscription Issuance (GASB 96) Other

FUND BALANCE APPROPRIATION TOTAL REVENUES

116,454,656

118,768,831

120,099,322

DEBT SERVICE FUND SUMMARY Actual FY 2023 REVENUES Interest Other

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt. 26 vs. Proj. 25

% Change

64,436 134,890

65,745 134,208

0 0

0.0 0.0

199,326

199,953

0.0

1,111,478 35,781 28,544 134,565 838,400 347,387 255,309 505,761 50,000 406,163 1,214,251 1,468,269 80,954 514,416 10,256 3,021,784 0

1,192,370 36,012 28,408 133,922 840,150 327,066 257,591 515,582 50,000 405,163 1,361,490 911,647 102,352 500,711 10,179 3,024,214 0

894,416 36,185 27,729 134,723 840,150 322,792 260,050 515,500 50,000 408,550 1,361,576 905,973 102,028 508,660 10,240 3,024,600 0

951,575 35,315 28,258 133,217 839,900 345,078 257,095 519,835 50,000 401,420 1,363,106 0 0 508,410 10,278 3,022,970 857,541

57,159 (870) 529 (1,506) (250) 22,286 (2,955) 4,335 0 (7,130) 1,530 (905,973) (102,028) (250) 38 (1,630) 857,541

6.4 (2.4) 1.9 (1.1) (0.0) 6.9 (1.1) 0.8 0.0 (1.7) 0.1 (100.0) (100.0) (0.0) 0.4 (0.1) 100.0

10,023,318

9,696,857

9,403,172

9,323,998

(79,174)

(0.8)

640,955 484,041 50,000 540,458 0

640,955 495,619 50,000 548,971 0

632,796 0 50,000 549,400 800,000

691,077 0 50,000 548,971 3,304,917

58,281 0 0 (429) 2,504,917

9.2 0.0 0.0 (0.1) 313.1

1,715,454

1,735,545

2,032,196

4,594,965

2,562,769

126.1

11,738,772

11,432,402

11,435,368

13,918,963

2,483,595

21.7

Excess (Deficiency) of Revenues Over (Under) Expenditures

(11,539,446)

(11,232,449)

(11,435,368)

(13,918,963)

(2,483,595)

21.7

OTHER FINANCING SOURCES (USES) General Fund General Purpose School Fund Economic Development Reserve Other

10,341,150 572,812 80,954 90,949

10,321,816 1,044,589 32,828 (90,949)

10,783,940 549,400 102,028 0

13,369,992 548,971 0 0

2,586,052 (429) (102,028) 0

24.0 (0.1) (100.0) 0.0

11,085,865

11,308,284

11,435,368

13,918,963

2,483,595

21.7

(453,581)

75,835

0.0

454,292

711

76,546

0.0

711

76,546

711

76,546

0.0

Total Revenues EXPENDITURES TN Municipal Bond Fund Issue 2008 2014 TMBF Loan - City (Fieldhouse) 2014 TMBF Loan - City (Farmers Market) 2014 TMBF Loan - TIF (Farmers Market) 2016 Series (Freedom Hall/Road Projects) 2016A Refunding (2009 repl) 2016A School Maintenance Building 2016A ETSU FPAC 2017 Hands On! 2019 G.O. Bond Issue 2019B Refunding 2020 Refunding 2020 Refunding - Med Tech 2020 G.O. Bond Issue 2020 G.O. Bond Issue (513) 2022 G.O. Bond Issue 2025 G.O. Bond Issue Total City Projects Debt Issuances for School Capital Projects: 2009 Qualified School Construction TN Municipal Bond Fund Issue 2008 2014 TMBF Loan - Schools (Fieldhouse) 2016A School Energy Improvements 2025 G.O. Bond Issue Total School Projects Total Debt Service Expenditures

Total Other Financing Sources (Uses) Net Change in Fund Balance FUND BALANCE (BEGINNING) FUND BALANCE (ENDING)

EDUCATIONAL FACILITIES TRUST FUND SUMMARY Actual FY 2023

Actual FY 2024

Budget FY 2025

REVENUES Local Option Sales Tax Intergovernmental Revenue Interest

3,298,357 0 37,776

3,376,201 500,000 58,641

3,342,000 0 38,000

3,342,000 500,000 38,000

3,392,000 500,000 38,000

50,000 0 0

1.5 0.0 0.0

Total Revenues

3,336,133

3,934,842

3,380,000

3,880,000

3,930,000

50,000

1.3

EXPENDITURES Debt Service Bank Service Charges

4,615,648 43,939

4,971,789 69,647

4,714,250 50,000

3,869,600 72,150

(844,650) 22,150

(17.9) 44.3

Total Expenditures

4,659,587

5,041,436

4,764,250

3,941,750

(822,500)

(17.3)

OTHER FINANCING SOURCES Operating Transfers In Transfer Out (Capital)

2,113,475 0

1,984,104 0

1,900,000 0

1,900,000 (6,350,209)

1,900,000 (60,000)

0 6,290,209

0.0 (99.1)

2,113,475

1,984,104

1,900,000

(4,450,209)

1,840,000

6,290,209

(141.3)

790,021

877,510

515,750

(5,334,459)

1,828,250

7,162,709

(134.3)

FUND BALANCE (BEGINNING)

7,242,249

8,032,270

8,464,410

8,909,780

3,575,321

(5,334,459)

(59.9)

FUND BALANCE (ENDING)

8,032,270

8,909,780

8,980,160

3,575,321

5,403,571

1,828,250

51.1

Total Other Financing Sources Excess (Deficiency) of Revenues and Other Sources Over (Under) Total Expenditures

Projected FY 2025

Budget FY 2026

Bdgt. 26 vs. Proj. 25

% Change

JOHNSON CITY, TENNESSEE CITY SCHOOL SYSTEM GENERAL PURPOSE SCHOOL FUND SUMMARY Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

35,722,705 1,792,615 279,777 36,343,217 266,527

34,702,197 1,799,531 384,394 46,241,713 73,984

33,503,672 1,790,179 29,000 45,839,572 75,000

35,467,124 1,931,417 244,013 47,885,500 118,484

34,858,194 2,057,900 34,000 50,701,172 75,000

(608,930) 126,483 (210,013) 2,815,672 (43,484)

(1.7) 6.5 (86.1) 5.9 (36.7)

74,404,841

83,201,819

81,237,423

85,646,538

87,726,266

2,079,728

2.4

EXPENDITURES Instruction: Regular Education Instruction Alternative Instruction Special Education Instruction Vocational Educational Instruction Total Instruction

44,509,102 1,091,013 5,137,427 2,087,243 52,824,785

49,724,593 1,459,869 5,808,440 2,314,834 59,307,736

48,375,948 1,508,095 5,636,257 2,409,522 57,929,822

49,470,902 1,571,364 5,494,485 2,527,619 59,064,370

53,420,659 1,642,486 5,783,154 2,786,436 63,632,735

3,949,757 71,122 288,669 258,817 4,568,365

8.0 4.5 5.3 10.2 7.7

Support Services: Attendance Health Services Student Support Instruction Support Alternative Support Special Education Support Vocational Education Support Technology Board of Education Office of the Director of Schools Office of the Principal Fiscal Services Human Resources Operation of Plant Maintenance of Plant Transportation Central Services Total Support Services

143,047 406,409 2,134,774 4,033,558 51,453 656,256 359,266 2,640,168 1,180,970 422,152 5,698,480 583,041 248,638 5,139,091 2,118,712 2,462,795 122,309 28,401,119

440,412 1,033,014 3,402,503 5,384,560 59,731 792,628 376,317 2,313,094 1,224,747 424,735 6,417,996 636,150 244,046 5,432,744 2,153,549 2,693,785 129,893 33,159,904

386,448 1,144,510 3,498,580 5,043,197 66,259 1,202,565 369,996 2,425,190 1,400,669 467,869 6,841,071 682,692 310,070 5,755,001 2,216,329 3,171,554 130,322 35,112,322

450,412 1,062,221 3,582,799 5,358,898 81,085 1,445,543 359,896 2,380,895 1,430,809 426,505 6,506,290 659,740 326,650 5,792,139 2,177,163 3,160,434 166,987 35,368,466

479,969 1,186,701 3,783,537 5,845,365 71,659 1,543,932 228,452 2,526,205 1,310,011 462,054 7,067,669 673,581 346,134 6,074,729 2,381,042 3,379,392 188,180 37,548,612

29,557 124,480 200,738 486,467 (9,426) 98,389 (131,444) 145,310 (120,798) 35,549 561,379 13,841 19,484 282,590 203,879 218,958 21,193 2,180,146

6.6 11.7 5.6 9.1 (11.6) 6.8 (36.5) 6.1 (8.4) 8.3 8.6 2.1 6.0 4.9 9.4 6.9 12.7 6.2

Non-Instructional Services: Debt Service Early Childhood Education Community Services Regular Capital Outlay Operating Transfers Total Non-Instructional Services

2,907,046 379,836 1,168,274 732,870 169,549 5,357,575

3,290,974 490,716 1,336,699 2,469,450 41,401 7,629,240

2,273,910 551,768 1,361,733 585,959 62,739 4,836,109

2,607,356 464,431 1,434,537 2,073,500 160,000 6,739,824

2,386,055 458,369 1,628,637 456,500 62,739 4,992,300

(221,301) (6,062) 194,100 (1,617,000) (97,261) (1,747,524)

(8.5) (1.3) 13.5 (78.0) (60.8) (25.9)

GRAND TOTAL EXPENDITURES

86,583,479

100,096,880

97,878,253

101,172,660

106,173,647

5,000,987

4.9

(12,178,638)

(16,895,061)

(16,640,830)

(15,526,122)

(18,447,381)

(2,921,259)

18.8

461,102 0 621,803 11,626,736

86,109 430,325 160,293 11,626,736

0 0 0 11,626,736

0 0 0 0

0.0 0.0 0.0 0.0

2,354,279

2,520,188

3,043,431

3,037,269

(6,162)

(0.2)

TOTAL OTHER SOURCES OF FUNDS

15,063,920

14,823,651

14,670,167

14,664,005

(6,162)

(0.0)

Net Change in Fund Balance

2,885,283

(2,071,410)

(1,970,663)

(855,955)

(3,783,376)

(2,927,421)

342.0

FUND BALANCE (BEGINNING)

17,314,970

20,200,253

15,138,461

18,128,843

17,272,888

(855,955)

(4.7)

FUND BALANCE (ENDING)

20,200,253

18,128,843

13,167,798

17,272,888

13,489,512

(3,783,376)

(21.9)

REVENUES County Taxes/Licenses Charges for Service Other Local Revenue State Education Funds Direct Federal Funds TOTAL REVENUES

Excess (Deficiency) of Revenues and Other Sources Over (Under) Expenditures OTHER SOURCES OF FUNDS School Funds Sale of Equipment Subscription Issuance City Appropriation Transfer from City General Fund for Transportation

Bdgt. 26 vs. Proj. 25

% Change

GENERAL PURPOSE SCHOOL FUND REVENUE SUMMARY Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

12,829,123 247,335 56,634 62,197 5,541 231,598 17,788 21,657,577 517,414 95,818

13,025,608 217,570 67,358 66,945 4,686 204,282 3,560 20,452,380 552,958 105,197

12,587,095 280,555 100,000 135,000 5,500 215,000 18,000 19,548,822 517,000 95,000

13,241,294 217,570 67,358 63,000 5,000 215,000 5,000 21,001,252 550,000 100,000

12,738,140 280,555 100,000 135,000 5,500 215,000 18,000 20,752,299 517,000 95,000

(503,154) 62,985 32,642 72,000 500 0 13,000 (248,953) (33,000) (5,000)

(3.8) 28.9 48.5 114.3 10.0 0.0 260.0 (1.2) (6.0) (5.0)

35,721,022

34,700,543

33,501,972

35,465,474

34,856,494

(608,980)

(1.7)

1,683

1,654

1,700

1,650

1,700

3.0

1,683

1,654

1,700

1,650

1,700

3.0

228,529 35,685 0 1,488,605 39,796

238,027 29,625 33,497 1,422,084 76,299

250,000 5,500 0 1,473,679 61,000

250,000 30,000 0 1,576,417 75,000

250,000 30,000 0 1,696,900 81,000

0 0

0.0 0.0

120,483 6,000

7.6 8.0

1,792,615

1,799,531

1,790,179

1,931,417

2,057,900

126,483

6.5

50,949 195 18,527 190,391 19,348 366

96,005 0 21,968 125,590 140,479 352

0 0 18,000 0 10,000 1,000

0 2,533 23,000 20,964 196,631 885

0 0 23,000 0 11,000 0

0 (2,533) 0 (20,964) (185,631) (885)

0.0 (100.0) 0.0 (100.0) (94.4) (100.0)

279,777

384,394

29,000

244,013

34,000

(210,013)

(86.1)

STATE EDUCATION FUNDS Basic Education Program Tennessee Investment in Student Achievement TISA On-Behalf Payments Career Ladder Driver Education Mixed Drink Tax State Paid Parental Leave Other State Education Funds

36,232,267 0 0 95,490 11,221 4,240 0 0

0 45,600,346 220,834 76,376 11,736 4,518 327,903

0 45,754,386 0 70,686 11,000 3,500 0 0

0 47,336,166 220,834 75,000 11,000 4,500 238,000 0

0 49,179,893 52,761 63,500 11,000 3,500 0 1,390,518

0 1,843,727

0.0 3.9

(11,500) 0 (1,000) (238,000) 1,390,518

(15.3) 0.0 (22.2) (100.0) 100.0

TOTAL STATE EDUCATION FUNDS

36,343,217

46,241,713

45,839,572

47,885,500

50,701,172

2,815,672

5.9

207,763 58,764

0 73,984

0 75,000

43,484 75,000

0 75,000

(43,484) 0

(100.0) 0.0

TOTAL DIRECT FEDERAL GOVERNMENT

266,527

73,984

75,000

118,484

75,000

(43,484)

(36.7)

OTHER SOURCES - TRANSFERS IN School Funds Sale of Equipment Subscription Issuance City General Fund Transfer - Operations City General Fund Transfer - Transportation

461,102 0 621,803 11,626,736 2,354,279

86,109 430,325 160,293 11,626,736 2,520,188

0 0 0 11,626,736 3,043,431

0 0 0 11,626,736 3,037,269

0 0 0 0 (6,162)

0.0 0.0 0.0 0.0 (0.2)

TOTAL OTHER SOURCES - TRANSFERS IN

15,063,920

14,823,651

14,670,167

14,664,005

(6,162)

(0.0)

89,468,761

98,025,470

95,907,590

100,316,705

102,390,271

2,073,566

2.1

2,071,410

1,970,663

855,955

3,783,376

2,927,421

342.0

100,096,880

97,878,253

101,172,660

106,173,647

5,000,987

4.9

LOCAL TAXES Current Property Tax Trustee's Collections - Prior Year Circuit Clerk/Clerk & Master Collection - Prior Year Interst and Penalty Pick-up Taxes Payments in Lieu of Taxes - Local Utilities Payments in Lieu of Taxes - Other Local Option Sales Tax Business Tax Bank Excise Tax TOTAL LOCAL TAXES LICENSES AND PERMITS Marriage Licenses TOTAL LICENSES AND PERMITS CHARGES FOR SERVICES Tuition - Regular Day Students Tuition - Online Learning Contract for Instructional Svcs w/LEA's Tuition - Educare & ECLC Other Charges for Services TOTAL CHARGES FOR SERVICES OTHER LOCAL REVENUE Interest Earned Lease/Rentals Retiree's Insurance Payments Miscellaneous Refunds Contributions and Gifts Other Local Revenue TOTAL OTHER LOCAL REVENUE

DIRECT FEDERAL GOVERNMENT Other Federal through State ROTC Reimbursement

TOTAL GENERAL PURPOSE SCHOOL FUND REVENUE FUND BALANCE APPROPRIATION TOTAL REVENUES

89,468,761

Bdgt. 26 vs. Proj. 25

% Change

JOHNSON CITY, TENNESSEE CITY SCHOOL SYSTEM SCHOOL FOOD SERVICES FUND SUMMARY Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

1,038,564 37,545 38,232 3,234,632

719,523 276,193 32,274 3,186,401

673,000 41,000 30,000 3,399,580

456,000 36,876 33,000 3,583,027

424,500 41,000 33,000 3,735,000

(31,500) 4,124 0 151,973

(6.9) 11.2 0.0 4.2

Total Revenues

4,348,973

4,214,391

4,143,580

4,108,903

4,233,500

124,597

3.0

EXPENDITURES School Food Service Capital Outlay

3,778,735 103,179

3,957,721 322,733

3,951,330 192,250

4,374,126 81,000

4,724,700 700,000

350,574 619,000

8.0 764.2

3,881,914

4,280,454

4,143,580

4,455,126

5,424,700

969,574

21.8

467,059

(66,063)

(346,223)

(1,191,200)

(844,977)

244.1

3,726,292

4,287,818

4,046,910

4,103,483

3,757,260

(346,223)

(8.4)

94,467

(118,272)

0.0

4,287,818

4,103,483

4,046,910

3,757,260

2,566,060

(1,191,200)

(31.7)

REVENUES Charges for Services Other Local Revenue State Matching Food Service Funds Federal Funds Through State

Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures FUND BALANCE (BEGINNING) Purchase Method Inventory adj. FUND BALNCE (ENDING)

Bdgt. 26 vs. Proj. 25

% Change

JOHNSON CITY, TENNESSEE CITY SCHOOL SYSTEM SCHOOL FEDERAL PROJECTS FUND Actual FY 2023

Actual FY 2024

Budget FY 2025

15,033,629

7,451,863

5,770,767

6,015,651

5,871,705

(143,946)

(2.4)

15,033,629

7,451,863

5,770,767

6,015,651

5,871,705

(143,946)

(2.4)

Title 1 Title 1 Carryover Title I-C Title 1-D Title I-D Carryover Title II Title II Carryover Title III Title III Carryover Title IV Title IV Carryover 21st Century (Grant 1) 21st Century (Grant 1) Carryover 21st Century (Grant 2) McKinney Homeless Carl Perkins Carl Perkins Reserve IDEA IDEA Carryover IDEA Preschool IDEA Preschool Carryover IDEA Partnership for Systemic Change ESSER 2.0 ESSER 3.0 ARP Homeless 1.0 ARP Homeless 2.0 ARP IDEA Part B ARP IDEA Preschool Literacy Training Stipend Stronger Connections Subscription Subscription Debt Service Epidemiology & Laboratory Capacity

1,911,252 0 0 34,747 0 318,424 0 57,553 0 153,909 0 135,821 0 149,164 90,320 153,413 44,999 1,901,801 0 44,929 0 0 2,559,439 6,021,089 8,415 2,842 227,582 25,954 14,000 0 255,155 15,879 1,206,049

1,851,035 199,122 0 36,187 2,485 283,767 67,032 29,146 18,618 138,089 24,056 122,357

1,970,303 0 1,908 15,816 0 363,722 3,404 51,070 0 153,231 3,829 0 0 149,651 163,163 50,000 1,897,146 0 54,374 0 0 0 0 0 0 0 0 14,000 905,150 0 0 0

1,900,000 147,234 0 15,815 61 295,000 99,308 35,000 22,162 142,000 16,525 122,725 0 149,651 87,104 165,657 50,000 1,625,000 300,267 50,000 6,808 100,000 0 153,956 1,121 6,257 0 0 0 550,000 0 0 0

1,970,247 70,303 0 15,815 0 363,158 68,722 51,992 16,995 149,202 7,402 122,725 0 149,651 87,104 160,938 50,000 1,879,512 254,512 54,117 4,117 100,000 0 0 0 0 0 0 0 321,193 0 0 0

70,247 (76,931) 0 0 (61) 68,158 (30,586) 16,992 (5,167) 7,202 (9,123) 0 0 0 0 (4,719) 0 254,512 (45,755) 4,117 (2,691) 0 0 (153,956) (1,121) (6,257) 0 0 0 (228,807) 0 0 0

3.7 (52.3) 0.0 0.0 (100.0) 23.1 (30.8) 48.5 (23.3) 5.1 (55.2) 0.0 0.0 0.0 0.0 (2.8) 0.0 15.7 (15.2) 8.2 (39.5) 0.0 0.0 (100.0) (100.0) (100.0) 0.0 0.0 0.0 (41.6) 0.0 0.0 0.0

Total Expenditures

15,332,735

7,470,785

5,796,767

6,041,651

5,897,705

(143,946)

(2.4)

Excess (Deficiency) of Revenues Over (Under) Expenditures

(299,106)

(18,922)

(26,000)

0.0

OTHER FINANCING SOURCES (USES) Transfer In Subscription Issuance Transfer Out

29,393 271,034 (461,102)

19,005 0 (86,109)

26,000 0 0

0 0 0

0.0 0.0 0.0

Total Other Financing Sources (Uses)

(160,675)

(67,104)

26,000

0.0

Net Change in Fund Balance

(459,781)

(86,026)

0.0

FUND BALANCE (BEGINNING)

794,528

334,747

248,721

0.0

FUND BALANCE (ENDING)

334,747

248,721

334,747

248,721

0.0

REVENUES Federal Funds Direct and through State Total Revenues

Projected FY 2025

Budget FY 2026

Bdgt. 26 vs. Proj. 25

% Change

EXPENDITURES

146,931 71,051 165,442 50,000 1,596,879 260,268 47,566 5,365 0 0 1,841,685 13,524 0 141,997 3,224 0 234,146 113,458 7,354 0

JOHNSON CITY, TENNESSEE CITY SCHOOL SYSTEM SCHOOL SPECIAL PROJECTS FUND Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt. 26 vs. Proj. 25

% Change

REVENUES Federal Funds Direct and through State

1,478,470

2,209,523

2,593,083

2,165,356

2,267,419

102,063

4.7

Total Revenues

1,478,470

2,209,523

2,593,083

2,165,356

2,267,419

102,063

4.7

427,263 29,612 40,410 99,411 0 0 728,627 132,798 0 64,442

467,367 0 0 90,960 96,303 101,708 695,382 27,662 815,115 67,308

416,000 0 0 0 0 113,823 813,915 0 1,189,088 79,796

436,836 0 0 0 216,770 171,427 825,000 0 474,861 60,000

436,539 0 0 0 0 171,000 825,000 0 784,419 70,000

(297) 0 0 0 (216,770) (427) 0 0 309,558 10,000

(0.1) 0.0 0.0 0.0 (100.0) (0.2) 0.0 0.0 65.2 16.7

1,522,562

2,361,807

2,612,622

2,184,895

2,286,958

102,063

4.7

(44,092)

(152,284)

(19,539)

0.0

135,384

74,400 12,635

0 19,539

0 0

0.0 0.0

135,384

87,035

19,539

0.0

Net Change in Fund Balance

91,292

(65,249)

0.0

FUND BALANCE (BEGINNING)

8,680

99,972

34,723

0.0

FUND BALNCE (ENDING)

99,972

34,723

99,972

34,723

0.0

EXPENDITURES Lottery Pre-K Family Resource Center Safe Schools Safe Schools Carryover Public School Security State Special Education Preschool Learning Camps Coordinated School Health Innovative School Models Learning Camps Transportation Total Expenditures Excess (Deficiency) of Revenues Over ( Under) Expenditures Other Financing Sources (Uses) Subscription Inssuance Transfer In Total Other Financing Sources (Uses)

CAPITAL EQUIPMENT FUND SUMMARY Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt. 26 vs. Proj. 25

% Change

REVENUES Federal/State Grant Other

230,749 174,632

494,122 55,680

0 0

0 149,700

700,000 0

700,000 (149,700)

100.0 (100.0)

Total Revenues

405,381

549,802

149,700

700,000

550,300

367.6

0 0 101,815 0 465,674 11,870 2,883,547 110,542 1,060,079 0 521,578 0 0 0 58,127 337,500

52,858 99,680 0 0 1,325,155 65,200 83,116 435,583 794,584 0 1,124,913 40,816 0 0 0 337,501

0 34,000 48,000 12,000 120,000 0 400,000 371,000 556,455 0 645,000 0 0 570,000 0 0

0 30,221 48,323 8,633 240,000 0 218,564 301,000 1,037,000 0 885,657 0 162,700 570,000 10,840 0

0 0 0 0 1,590,000 0 200,000 0 16,000 729,468 300,000 0 0 626,000 0 0

0 (30,221) (48,323) (8,633) 1,350,000 0 (18,564) (301,000) (1,021,000) 729,468 (585,657) 0 (162,700) 56,000 (10,840) 0

0.0 (100.0) (100.0) (100.0) 562.5 0.0 (8.5) (100.0) (98.5) 100.0 (66.1) 0.0 (100.0) 9.8 (100.0) 0.0

Total Expenditures

5,550,732

4,359,406

2,756,455

3,512,938

3,461,468

(51,470)

(1.5)

Excess (Deficiency) of Revenues Over (Under) Expenditures

(5,145,351)

(3,809,604)

(2,756,455)

(3,363,238)

(2,761,468)

601,770

(17.9)

OTHER FINANCING SOURCES (USES) Capital Outlay Note General Fund Subscription Issuance (GASB 96)

0 2,611,080 2,764,106

0 3,850,367 324,502

0 2,636,455 0

950,000 216,000 0

950,000 (2,420,455) 0

0.0 (91.8) 0.0

5,375,186

4,174,869

2,636,455

1,166,000

(1,470,455)

(55.8)

229,835

365,265

(120,000)

(726,783)

(1,595,468)

(868,685)

119.5

FUND BALANCE (BEGINNING)

2,782,879

3,012,714

2,542,714

3,377,979

2,651,196

(726,783)

(21.5)

FUND BALANCE (ENDING)

3,012,714

3,377,979

2,422,714

2,651,196

1,055,728

(1,595,468)

(60.2)

EXPENDITURES Communications & Marketing Development Services Facilities Management Finance Fire Freedom Hall Information Technology Parks & Recreation Police Police (ARPA) Public Works Risk Management Senior Citizens Student Transportation Miscellaneous Equipment SBITA (GASB 96)

Total Other Financing Sources (Uses) Net Change in Fund Balance

CAPITAL PROJECTS FUND SUMMARY (Facilities and Infrastructure) Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt. 26 vs. Proj. 25

% Change

REVENUES Federal State of Tennessee Interest Other

0 4,911,919 1,422,525 0

4,039,270 50,000 1,725,654 312,671

9,385,000 1,000,000 0 0

9,385,000 1,000,000

5,910,000 0 0 0

(3,475,000) (1,000,000) 0 0

(37.0) (100.0) 0.0 0.0

Total Revenues

6,334,444

6,127,595

10,385,000

5,910,000

(4,475,000)

(43.1)

11,138,387 3,136,469 0 0 0 206,512 148,999 2,742 150,032 857,750 15,040 0 0 462,887 85,767 24,900 9,145 160,953 0 703,695 124,333 0 0 0 125,657

7,430,009 1,954,928 0 0 0 680,963 23,920 83,000 3,021,917 337,263 0 0 0 152,951 0 0 57,580 0 0 310,523 0 49,575 0 0 750,175

0 0 75,000 250,000 0 0 0 320,000 6,065,000 170,000 0 20,000 1,120,000 0 0 0 0 0 545,000 1,000,000 0 0 700,000 150,000 0

42,000 104,000 36,000 41,000 0 0 32,000 442,000 1,679,000 500,000 0 22,000 1,200 0 0 19,000 15,000 0 98,000 1,701,000 0 0 0 0 0

0 0 0 209,000 0 0 0 0 2,650,000 0 0 0 1,120,000 0 0 0 0 93,000 450,000 100,000 0 0 0 150,000 0

(42,000) (104,000) (36,000) 168,000 0 0 (32,000) (442,000) 971,000 (500,000) 0 (22,000) 1,118,800 0 0 (19,000) (15,000) 93,000 352,000 (1,601,000) 0 0 0 150,000 0

(100.0) (100.0) (100.0) 409.8 0.0 0.0 (100.0) (100.0) 57.8 (100.0) 0.0 (100.0) 93,233.3 0.0 0.0 (100.0) (100.0) 0.0 359.2 (94.1) 0.0 0.0 0.0 100.0 0.0

17,353,268

14,852,804

10,415,000

4,732,200

4,772,000

39,800

0.8

0 0 0 0 85,008 0 0

125 0 0 0 15,733 0 0

0 100,000 1,200,000 265,000 0 1,900,000 0

145,000 0 23,000 54,000 0 0 0

0 3,000,000 1,200,000 265,000 0 1,200,000 850,000

(145,000) 3,000,000 1,177,000 211,000 0 1,200,000 850,000

(100.0) 0.0 5,117.4 390.7 0.0 100.0 100.0

108 275,140 0 0 0 458,702 0 0 0 7,548,903 0 188,436

0 176,352 82,548 0 0 0 0 0 0 8,398,859 0 93,026

0 0 2,300,000 0 0 0 0 600,000 0 3,700,000 0 0

0 286,000 424,000 0 0 0 0 0 0 4,755,000 0 0

0 0 2,000,000 1,650,000 1,200,000 0 1,800,000 500,000 950,000 0 2,500,000 0

0 (286,000) 1,576,000 1,650,000 1,200,000 0 1,800,000 500,000 950,000 (4,755,000) 2,500,000 0

0.0 (100.0) 371.7 100.0 100.0 0.0 100.0 100.0 100.0 (100.0) 100.0 0.0

Total Infrastructure Projects

8,556,297

8,766,643

10,065,000

5,687,000

17,115,000

11,428,000

200.9

Total Expenditures - All Projects

25,909,565

23,619,447

20,480,000

10,419,200

21,887,000

11,467,800

110.1

Excess (Deficiency) of Revenues Over (Under) Expenditures

(19,575,121)

(17,491,852)

(10,095,000)

(34,200)

(15,977,000)

(15,942,800)

46,616.4

OTHER FINANCING SOURCES (USES) General Fund Bond Proceeds

1,647,000 0

2,609,735 0

2,765,000 0

283,000 11,000,000

(2,482,000) 11,000,000

(89.8) 100.0

1,647,000

2,609,735

2,765,000

11,283,000

8,518,000

308.1

(17,928,121)

(14,882,117)

(7,330,000)

2,730,800

(4,694,000)

(7,424,800)

(271.9)

44,934,278

27,006,157

10,082,362

13,945,379

16,676,179

2,730,800

19.6

0.0

(4,694,000)

(28.1)

EXPENDITURES Facilities Projects Athletic Complex Ashe Street Courthouse Beeson Hall Roof Replacement Carver HVAC Carver Bleachers Convention and Visitors Bureau Fire Station Improvements Fire Station Relocation Fire Training Center Freedom Hall Improvements Golf Course Improvements Juvenile Court Keefauver Farm Keystone Improvements King Commons Legacy Project Kiwanis Park Legion Street Dog/Bike Park Memorial Park Community Center Metro-Kiwanis Tennis Courts Municipal Building Improvements Parks & Recreation Playgrounds Public Library Improvements Police Training Complex Rotary Park Play Surface Replacement TVA Credit Union Park Improvements Total Facilities Projects Infrastructure Projects Cherokee Street Extention Christian Church Road Downtown Crosswalk Lighting Downtown Cameras East Highland/S. Roan St. Intersection Gray Station/SR 75 Intersection Indian Ridge and Market widening and signal Indian Ridge/State of Franklin Intersection Improvements Knob Creek Road Overpass Oakland/Mountainview Rd. Improvements Rockingham and N. Roan widening and signal Sam Jenkins and Suncrest widening and signal State of Franklin/Knob Creek Road Improvements Suncrest and Roscoe Fitz new connecting road Traffic Signals Traffic Fiber Expansion West Walnut Street Improvements W. Walnut Improvements - SOF to Antioch Winged Deer Park Access Road

Total Other Financing Sources (Uses) Net Change in Fund Balance FUND BALANCE (BEGINNING) Adjustments FUND BALANCE (ENDING)

1,821,339 27,006,157

13,945,379

2,752,362

16,676,179

11,982,179

CAPITAL PROJECTS - SCHOOLS FUND SUMMARY Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt. 26 vs. Proj. 25

% Change

REVENUES Refunds and Reimbursements Other

1,537,864 35,978

457,732 11,427

0 0

0 32,000

0 0

0 (32,000)

0.0 (100.0)

1,573,842

469,159

32,000

(32,000)

(100.0)

0 25,987 0 47,375 0 5,781,474 0 0 357,964 0 352,131

0 1,501,167 0 0 0 252,721 0 0 0 0 183,227

0 0 0 0 0 0 0 0 0 0 7,000,000

0 11,000 43,000 0 434,000 0 2,360,209 697,200 0 3,990,000 1,005,000

60,000 0 0 0 0 0 0 0 0 0 18,000,000

60,000 (11,000) (43,000) 0 (434,000) 0 (2,360,209) (697,200) 0 (3,990,000) 16,995,000

100.0 (100.0) (100.0) 0.0 (100.0) 0.0 (100.0) (100.0) 0.0 (100.0) 1,691.0

Total Expenditures

6,564,931

1,937,115

7,000,000

8,540,409

18,060,000

9,519,591

111.5

Excess (Deficiency) of Revenues Over (Under) Expenditures

(4,991,089)

(1,467,956)

(7,000,000)

(8,508,409)

(18,060,000)

(9,551,591)

112.3

(345,609) 240,423 (240,423) 0

0 0 0 0

0 0 0 40,000,000

7,047,409 0 45,000,000

0 60,000 0 0

0 (6,987,409) 0 (45,000,000)

0.0 (99.1) 0.0 (100.0)

(345,609)

40,000,000

52,047,409

60,000

(51,987,409)

(99.9)

(5,336,698)

(1,467,956)

33,000,000

43,539,000

(18,000,000)

(61,539,000)

(141.3)

6,156,012

819,314

524,638

43,539,000

100.0

0.0

(18,000,000)

(41.3)

Total Revenues EXPENDITURES Central Office HVAC Indian Trail Field Turf John Broyles Field Message Board at SHHS Parking Lot Improvements School Classroom Additions School Vestibules Security Enhancements (Ballistic Film) SHHS Track Turf South Side Elementary HVAC Towne Acres Elementary School

OTHER FINANCING SOURCES (USES) General Fund Transfers In Transfers (Out) Bond Proceeds Total Other Financing Sources (Uses) Net Change in Fund Balance FUND BALANCE (BEGINNING) Adjustments FUND BALANCE (ENDING)

648,642 819,314

33,524,638

43,539,000

25,539,000

COMMUNITY DEVELOPMENT FUND SUMMARY Actual FY 2023 REVENUES Community Development Block Grant Entitlement Emergency Shelter Grant Other

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt. 26 vs. Proj. 25

% Change

626,249 201,126 11,685

955,071 134,375 23,760

615,512 134,375 0

620,977 134,375 0

5,465 0 0

0.9 0.0 0.0

839,060

1,113,206

749,887

755,352

0.7

Housing Rehabilitation Other Programs Administration

584,229 161,250 53,705

900,248 134,539 79,337

492,410 134,375 123,102

392,410 134,375 123,102

600,977 134,375 120,000

5,465 0 0 0 208,567 0 (3,102)

53.2 0.0 (2.5)

Total Expenditures

799,184

1,114,124

749,887

649,887

855,352

205,465

31.6

39,876

(918)

100,000

(100,000)

(200,000)

0.0

(211,976)

(29,327)

0.0

(211,976)

(29,327)

0.0

Net Change in Fund Balance

(172,100)

(30,245)

100,000

(100,000)

(200,000)

0.0

FUND BALANCE (BEGINNING)

393,718

221,618

191,373

291,373

100,000

52.3

FUND BALANCE (ENDING)

221,618

191,373

221,618

291,373

191,373

(100,000)

(34.3)

Total Revenues EXPENDITURES

Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses) Transfer In (Out) - General Fund Total Other Financing Sources (Uses)

DRUG FUND Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt. 26 vs. Proj. 25

% Change

REVENUES Fines & Forfeitures Other

384,988 20,792

155,936 33,212

248,395 20,000

123,000 20,000

125,000 20,000

2,000 0

1.6 0.0

Total Revenues

405,780

189,148

268,395

143,000

145,000

2,000

1.4

134,643 75,016

257,534 164,381

86,000 182,395

177,500 182,395

90,000 214,000

(87,500) 31,605

(49.3) 17.3

209,659

421,915

268,395

359,895

304,000

(55,895)

(15.5)

196,121

(232,767)

(216,895)

(159,000)

57,895

(26.7)

FUND BALANCE (BEGINNING)

1,101,099

1,297,220

1,174,420

1,064,453

847,558

(216,895)

(20.4)

FUND BALANCE (ENDING)

1,297,220

1,064,453

1,174,420

847,558

688,558

(159,000)

(18.8)

EXPENDITURES Operating Capital Outlay Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures

FREEDOM HALL FUND SUMMARY Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt. 26 vs. Proj. 25

% Change

1,292,422 245,603 113,650 112,739 361,527 99,758

1,331,137 254,219 99,135 35,798 501,958 116,636

1,060,000 190,000 100,000 40,000 310,000 100,000

977,000 192,000 85,000 26,000 389,000 90,000

900,000 150,000 85,000 25,000 218,000 85,000

(77,000) (42,000) 0 (1,000) (171,000) (5,000)

(7.9) (21.9) 0.0 (3.8) (44.0) (5.6)

2,225,699

2,338,883

1,800,000

1,759,000

1,463,000

(296,000)

(16.8)

384,834 1,895,057 398,257 0 6,200

392,044 1,927,609 426,335 625 2,849

385,129 1,007,088 525,395 36,472 9,500

417,000 1,246,000 629,000 310 8,200

392,976 960,538 517,251 36,472 5,000

(24,024) (285,462) (111,749) 36,162 (3,200)

(5.8) (22.9) (17.8) 11,665.2 (39.0)

Total Expenditures

2,684,348

2,749,462

1,963,584

2,300,510

1,912,237

(388,273)

(16.9)

Excess (Deficiency) of Revenues Over (Under) Expenditures

(458,649)

(410,579)

(163,584)

(541,510)

(449,237)

92,273

(17.0)

186,000

541,510

450,000

(91,510)

(16.9)

186,000

541,510

450,000

(91,510)

(16.9)

(458,649)

(410,579)

22,416

763

100.0

FUND BALANCE (BEGINNING)

905,917

447,268

412,448

36,689

0.0

FUND BALANCE (ENDING)

447,268

36,689

434,864

36,689

37,452

763

2.1

REVENUES Ticket Sales Building Rental and Surcharge Concessions Novelty Sales Other Parking Total Revenues EXPENDITURES Administration Shows Maintenance Concessions Parking

OTHER FINANCING SOURCES (USES) General Fund Total Other Financing Sources (Uses) Net Change in Fund Balance

MASS TRANSIT FUND SUMMARY Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt. 26 vs. Proj. 25

% Change

Federal Transit Administration State - Operating Passenger Fares Service Contracts ETSU Other

1,905,746 799,671 235,106 10,800 182,976 63,697

2,071,523 826,493 196,522 12,200 172,275 125,078

2,100,000 785,000 256,100 10,800 176,545 261,000

2,100,000 785,000 140,000 5,000 155,000 106,000

2,300,000 820,000 144,600 4,000 245,000 213,200

200,000 35,000 4,600 (1,000) 90,000 107,200

9.5 4.5 3.3 (20.0) 58.1 101.1

Total Operating Revenues

3,197,996

3,404,091

3,589,445

3,291,000

3,726,800

435,800

13.2

531,705 3,139,951 316,139 58,269 156,506 141,508 568,241 0

761,620 3,249,806 198,758 131,325 185,377 104,050 595,487 145,896

718,474 3,508,610 316,134 186,771 305,254 145,000 595,000 0

719,000 3,263,000 166,000 223,000 194,000 78,000 595,000 14,250

823,670 3,660,229 304,268 212,034 271,125 128,000 595,000 0

104,670 397,229 138,268 (10,966) 77,125 50,000 0 (14,250)

14.6 12.2 83.3 (4.9) 39.8 64.1 0.0 (100.0)

Total Operating Expenses

4,912,319

5,372,319

5,775,243

5,252,250

5,994,326

742,076

14.1

Operating Income (Loss)

(1,714,323)

(1,968,228)

(2,185,798)

(1,961,250)

(2,267,526)

(306,276)

15.6

2,233,319 268,238 6,924

1,688,145 401,091 161,031

1,170,355 770,557 90,507

1,282,467 1,049,636 120,423

112,112 279,079 29,916

9.6 36.2 33.1

2,508,481

2,250,267

2,031,419

2,452,526

421,107

20.7

794,158

282,039

(154,379)

70,169

185,000

114,831

163.6

NET POSITION (BEGINNING)

7,384,665

8,178,823

7,730,671

8,460,862

8,531,031

70,169

0.8

NET POSITION (ENDING)

8,178,823

8,460,862

7,576,292

8,531,031

8,716,031

185,000

2.2

OPERATING REVENUES

OPERATING EXPENSES Administration Operations Job Access Freedom Grant ETSU Service Demand Response Depreciation Other

TRANSFERS AND CAPITAL CONTRIBUTIONS General Fund FTA Capital Grant State Capital Grant Total Transfers and Capital Contributions Change in Net Position

MASS TRANSIT FUND CASH ANALYSIS SUMMARY Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt. 26 vs. Proj. 25

% Change

Total Receipts

2,087,317

3,121,504

3,589,445

3,291,000

3,726,800

435,800

13.2

Total Operating Expenses (less depreciation)

4,203,365

4,461,873

5,180,243

4,657,250

5,399,326

742,076

15.9

Other Expenses Capital Equipment

240,536

484,775

418,000

780,000

362,000

86.6

Total Other Expenses

240,536

484,775

418,000

780,000

362,000

86.6

Total Operating and Other Expenses

4,443,901

4,946,648

5,598,243

5,075,250

6,179,326

1,104,076

21.8

Transfers and Capital Contributions General Fund Grants - Federal & State Capital

2,233,319 125,751

1,688,145 342,044

1,170,355 861,064

1,282,467 1,170,059

112,112 308,995

9.6 35.9

Total Transfers and Capital Contributions

2,359,070

2,030,189

2,031,419

2,452,526

421,107

20.7

Net Increase (Decrease) in Cash & Cash Equivalents

2,486

205,045

22,621

247,169

(247,169)

(100.0)

Cash & Cash Equivalents (Beginning)

2,434

4,920

209,965

457,134

247,169

117.7

Cash & Cash Equivalents (Ending)

4,920

209,965

27,541

457,134

0.0

POLICE GRANT FUND Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt. 26 vs. Proj. 25

% Change

OPERATING REVENUES Federal Grants

172,297

1,028,411

677,275

230,125

(447,150)

(66.0)

172,297

1,028,411

677,275

230,125

(447,150)

(66.0)

174,263

1,009,253

677,275

230,125

(447,150)

(66.0)

174,263

1,009,253

677,275

230,125

(447,150)

(66.0)

(1,966)

19,158

0.0

(1,966)

19,158

0.0

FUND BALANCE (BEGINNING)

11,656

9,690

28,848

0.0

FUND BALANCE (ENDING)

9,690

28,848

9,690

28,848

0.0

Total Revenues OPERATING EXPENSES Public Safety Total Expenditures Excess (Deficiency) of Revenues Over ( Under) Expenditures Net Change in Fund Balance

POLICE TECHNOLOGY FUND Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt. 26 vs. Proj. 25

% Change

REVENUES Fines and Forfeitures

216,455

197,323

210,000

192,000

195,000

3,000

1.6

Total Revenues

216,455

197,323

210,000

192,000

195,000

3,000

1.6

Operating Technology

204,707

128,809

187,250

192,778

5,528

3.0

Total Expenditures

204,707

128,809

187,250

192,778

5,528

3.0

11,748

68,514

22,750

4,750

2,222

(2,528)

(53.2)

FUND BALANCE (BEGINNING)

193,186

204,934

226,860

273,448

278,198

4,750

1.7

FUND BALANCE (ENDING)

204,934

273,448

249,610

278,198

280,420

2,222

0.8

EXPENDITURES

Excess (Deficiency) of Revenues Over ( Under) Expenditures

SOLID WASTE MUNICIPAL FUND SUMMARY Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt. 26 vs. Proj. 25

% Change

3,565,666 3,651,981 3,490,780 657,814 378,411 1,479,804 204,380 346,728

3,630,799 3,760,676 3,568,922 669,557 403,747 1,494,419 176,458 203,433

3,624,200 3,759,900 3,759,500 572,000 315,000 1,425,000 192,000 471,900

3,655,000 3,805,000 3,450,000 788,000 315,000 1,428,000 170,000 250,000

3,625,000 3,760,000 3,670,000 652,000 315,000 1,425,000 192,000 541,400

(30,000) (45,000) 220,000 (136,000) 0 (3,000) 22,000 291,400

(0.8) (1.2) 6.4 (17.3) 0.0 (0.2) 12.9 116.6

13,775,564

13,908,011

14,119,500

13,861,000

14,180,400

319,400

2.3

Administration Residential Commercial Industrial Recycling Brush, Bulk, and Leaf Collection Landfills Depreciation Other

698,367 2,351,409 2,586,347 3,351,717 1,330,632 1,593,746 208,554 1,114,929 379,591

813,884 2,483,763 2,748,237 3,309,002 1,413,989 1,866,662 127,510 1,105,086 511,344

823,447 2,374,489 2,518,372 3,376,317 1,453,457 1,956,786 254,863 1,117,058 606,734

931,000 2,435,000 2,703,000 3,107,000 1,654,657 2,169,000 165,000 1,117,058 606,734

1,240,331 2,487,629 2,542,575 3,441,109 1,468,453 2,062,634 312,862 1,399,700 657,592

309,331 52,629 (160,425) 334,109 (186,204) (106,366) 147,862 282,642 50,858

33.2 2.2 (5.9) 10.8 (11.3) (4.9) 89.6 25.3 8.4

Total Operating Expenses

13,615,292

14,379,477

14,481,523

14,888,449

15,612,885

724,436

4.9

Operating Income (Loss)

160,272

(471,466)

(362,023)

(1,027,449)

(1,432,485)

(405,036)

39.4

179,572

199,192

326,143

126,951

63.7

Operating Transfers (Out): Water/Sewer Fund

(142,307)

(147,807)

(151,156)

(151,165)

(185,697)

(34,532)

22.8

Total Transfers In (Out)

37,265

51,385

48,036

48,027

140,446

92,419

192.4

Change in Net Position

197,537

(420,081)

(313,987)

(979,422)

(1,292,039)

(312,617)

31.9

NET POSITION (BEGINNING)

13,662,591

13,860,128

13,458,962

13,440,047

12,460,625

(979,422)

(7.3)

NET POSITION (ENDING)

13,860,128

13,440,047

13,144,975

12,460,625

11,168,586

(1,292,039)

(10.4)

OPERATING REVENUES Residential Commercial Industrial Recycling Landfill Host Fee Container Rental Penalties Other Total Operating Revenues OPERATING EXPENSES

TRANSFERS IN (OUT) Operating Transfers In: Regional Solid Waste Fund

SOLID WASTE MUNICIPAL FUND CASH ANALYSIS SUMMARY Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Total Receipts

13,656,245

14,161,242

14,119,500

13,861,000

14,180,400

319,400

2.3

Total Operating Expenses (less depreciation)

11,530,406

14,047,091

13,364,465

13,771,391

14,213,185

441,794

3.2

Other Expenses Capital Equipment/Projects Debt - Principal

724,532 91,686

0 95,000

1,815,000 100,000

495,000 100,000

2,725,000 105,000

2,230,000 5,000

450.5 5.0

Total Other Expenses

816,218

95,000

1,915,000

595,000

2,830,000

2,235,000

375.6

Total Operating and Other Expenses

12,346,624

14,142,091

15,279,465

14,366,391

17,043,185

2,676,794

18.6

Transfers and Capital Contributions Operating Transfers In Operating Transfers (Out)

179,572 (142,307)

199,192 (147,807)

199,192 (151,156)

326,143 (185,697)

126,951 (34,541)

63.7 22.9

37,265

51,385

48,036

140,446

92,410

192.4

Net Increase (Decrease) in Cash & Cash Equivalents

1,346,886

70,536

(1,111,929)

(457,355)

(2,722,339)

(2,264,984)

495.2

Cash & Cash Equivalents (Beginning)

4,056,809

5,403,695

5,126,687

5,474,231

5,016,876

(457,355)

(8.4)

Cash & Cash Equivalents (Ending)

5,403,695

5,474,231

4,014,758

5,016,876

2,294,537

(2,722,339)

(54.3)

Total Transfers and Capital Contributions

Bdgt. 26 vs. Proj. 25

% Change

SOLID WASTE REGIONAL FUND SUMMARY Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt. 26 vs. Proj. 25

% Change

3,396,076 539,720 73,707 182,537

3,482,498 559,743 69,475 190,865

3,515,700 529,000 70,000 180,000

3,650,000 550,000 75,000 180,000

3,800,000 576,300 78,000 193,100

150,000 26,300 3,000 13,100

4.1 4.8 4.0 7.3

4,192,040

4,302,581

4,294,700

4,455,000

4,647,400

192,400

4.3

3,543,876 1,045 384,699 127,866

3,633,924 17,250 396,474 176,869

3,412,889 6,700 390,000 176,869

3,380,000 6,700 400,000 176,869

3,478,672 6,700 400,000 284,802

98,672 0 0 107,933

2.9 0.0 0.0 61.0

Total Operating Expenses

4,057,486

4,224,517

3,986,458

3,963,569

4,170,174

206,605

5.2

Operating Income (Loss)

134,554

78,064

308,242

491,431

477,226

(14,205)

(2.9)

Municipal Solid Waste Fund Water/Sewer Fund

(179,572) (73,063)

(199,192) (77,355)

(326,143) (121,784)

(126,951) (44,429)

63.7 57.4

Total Transfers In (Out)

(252,635)

(276,547)

(447,927)

(171,380)

62.0

Change in Net Position

(118,081)

(198,483)

31,695

214,884

29,299

(185,585)

(86.4)

NET POSITION (BEGINNING)

5,472,495

5,354,414

5,389,379

5,155,931

5,370,815

214,884

4.2

NET POSITION (ENDING)

5,354,414

5,155,931

5,421,074

5,370,815

5,400,114

29,299

0.5

OPERATING REVENUES Residential Commercial Penalties Other Total Operating Revenues OPERATING EXPENSES Operations Landfill Depreciation Other

TRANSFERS IN (OUT)

SOLID WASTE REGIONAL FUND CASH ANALYSIS SUMMARY Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt. 26 vs. Proj. 25

% Change

Total Receipts

4,126,985

4,308,958

4,294,700

4,455,000

4,647,400

192,400

4.3

Total Operating Expenses (less depreciation)

3,491,356

3,804,797

3,596,458

3,563,569

3,770,174

206,605

5.8

Other Expenses Capital Equipment

413,379

440,000

(440,000)

(100.0)

Total Other Expenses

413,379

440,000

(440,000)

(100.0)

Total Operating and Other Expenses

3,491,356

4,218,176

4,036,458

4,003,569

3,770,174

(233,395)

(5.8)

Transfers Operating Transfers (Out)

(252,635)

(276,547)

(447,927)

(171,380)

62.0

Total Transfers

(252,635)

(276,547)

(447,927)

(171,380)

62.0

Net Increase (Decrease) in Cash & Cash Equivalents

382,994

(185,765)

(18,305)

174,884

429,299

254,415

145.5

Cash & Cash Equivalents (Beginning)

3,436,535

3,819,529

3,986,684

3,633,764

3,808,648

174,884

4.8

Cash & Cash Equivalents (Ending)

3,819,529

3,633,764

3,968,379

3,808,648

4,237,947

429,299

11.3

STORM WATER FUND SUMMARY Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt. 26 vs. Proj. 25

% Change

Storm Water Fees - Single Family Storm Water Fees - Multi Family Storm Water Fees - Other Penalties Other

928,326 477,375 1,932,583 51,964 18,567

939,626 484,271 1,951,421 47,872 14,344

925,000 475,000 1,925,000 25,000 1,000

940,000 482,000 1,947,000 45,000 22,000

940,000 485,000 1,950,000 40,000 1,000

0 3,000 3,000 (5,000) (21,000)

0.0 0.6 0.2 (11.1) (95.5)

Total Operating Revenues

3,408,815

3,437,534

3,351,000

3,436,000

3,416,000

(20,000)

(0.6)

1,196,826 341,501 311,583

1,029,678 356,268 518,886

1,511,803 440,000 581,732

1,209,000 440,000 581,732

1,583,818 440,000 662,530

374,818 0 80,798

31.0 0.0 13.9

Total Operating Expenses

1,849,910

1,904,832

2,533,535

2,230,732

2,686,348

455,616

20.4

Operating Income (Loss)

1,558,905

1,532,702

817,465

1,205,268

729,652

(475,616)

(39.5)

TRANSFERS IN (OUT) Other Funds - In (Out)

(195,154)

(100.0)

Total Transfers In (Out)

(195,154)

(100.0)

Change in Net Position

1,558,905

1,532,702

817,465

1,205,268

534,498

(670,770)

(55.7)

NET POSITION (BEGINNING)

14,784,772

16,343,677

17,285,866

17,876,379

19,081,647

1,205,268

6.7

NET POSITION (ENDING)

16,343,677

17,876,379

18,103,331

19,081,647

19,616,145

534,498

2.8

OPERATING REVENUES

OPERATING EXPENSES Operation Depreciation Other

STORM WATER FUND CASH ANALYSIS SUMMARY Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt. 26 vs. Proj. 25

% Change

Total Receipts

3,404,578

3,475,280

3,351,000

3,436,000

3,416,000

(20,000)

(0.6)

Total Operating Expenses (less depreciation)

1,296,169

1,811,232

2,093,535

1,790,732

2,246,348

455,616

25.4

Other Expenses Capital Equipment/Projects Debt Service - Principal

1,699,354 456,000

884,422 449,000

5,860,000 465,000

2,160,000 465,000

6,565,000 544,885

4,405,000 79,885

203.9 17.2

Total Other Expenses

2,155,354

1,333,422

6,325,000

2,625,000

7,109,885

4,484,885

170.9

Total Operating and Other Expenses

3,451,523

3,144,654

8,418,535

4,415,732

9,356,233

4,940,501

111.9

Transfers in (Out) Other Funds - Water/Sewer

(195,154)

100.0

Total Transfers In (Out)

(195,154)

100.0

Capital Contributions Bond Proceeds Sale of Investments Capital Grants Received

0 0 1,208,071

0 4,202,642 0

0 0 3,300,000

2,000,000 0 0

2,000,000 0 (3,300,000)

100.0 0.0 (100.0)

Total Capital Constributions

1,208,071

4,202,642

3,300,000

2,000,000

(1,300,000)

(39.4)

Net Increase (Decrease) in Cash & Cash Equivalents

1,161,126

4,533,268

(1,767,535)

2,320,268

(4,135,387)

(6,455,655)

(278.2)

Cash & Cash Equivalents (Beginning)

1,854,097

3,015,223

3,048,412

7,548,491

9,868,759

2,320,268

30.7

Cash & Cash Equivalents (Ending)

3,015,223

7,548,491

1,280,877

9,868,759

5,733,372

(4,135,387)

(41.9)

TRANSPORTATION PLANNING FUND SUMMARY Actual FY 2023 REVENUES Federal Government

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt. 26 vs. Proj. 25

% Change

258,491

289,214

427,040

367,818

(59,222)

(13.9)

258,491

289,214

427,040

367,818

(59,222)

(13.9)

283,657

342,741

504,165

438,255

(65,910)

(13.1)

283,657

342,741

504,165

438,255

(65,910)

(13.1)

(25,166)

(53,527)

(77,125)

(70,437)

6,688

(8.7)

(11,714)

40,603

77,125

0.0

Total Other Financing Sources (Uses)

(11,714)

40,603

77,125

0.0

Net Change in Fund Balance

(36,880)

(12,924)

6,688

100.0

FUND BALANCE (BEGINNING)

116,343

79,463

79,497

66,539

0.0

FUND BALANCE (ENDING)

79,463

66,539

79,497

66,539

73,227

6,688

10.1

Total Revenues EXPENDITURES Highway and Transportation Planning Total Expenditures Excess (Deficiency) of Revenues Over ( Under) Expenditures Other Financing Sources (Uses) General Fund

WATER/SEWER FUND SUMMARY Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt. 26 vs. Proj. 25

% Change

19,159,160 20,512,745 617,124 235,258 1,688,873 1,303,622

19,140,837 20,368,412 555,621 221,823 1,178,567 768,194

19,330,000 20,808,000 485,000 320,000 1,492,000 683,795

19,233,000 20,703,000 545,000 232,000 1,675,000 758,000

20,755,000 22,271,400 530,000 235,000 1,512,000 683,795

1,522,000 1,568,400 (15,000) 3,000 (163,000) (74,205)

7.9 7.6 (2.8) 1.3 (9.7) (9.8)

43,516,782

42,233,454

43,118,795

43,146,000

45,987,195

2,841,195

6.6

5,163,150 5,786,718 3,948,772 0 0 3,566,029 5,071,086 341,864 6,816,001 800,000 5,578,645

6,290,697 6,240,670 4,405,659 0 0 3,530,113 5,415,879 327,331 7,620,897 800,000 4,224,645

6,559,002 5,998,775 4,311,954 1,979,479 1,277,142 3,498,475 5,295,914 384,929 6,956,414 990,000 4,574,711

6,281,000 5,499,000 4,277,000 2,578,000 1,197,000 3,845,000 5,327,000 370,000 6,956,414 990,000 4,574,711

6,763,741 6,102,279 4,427,781 2,071,027 1,346,091 3,749,685 5,714,552 401,744 8,077,756 1,010,000 4,687,832

482,741 603,279 150,781 (506,973) 149,091 (95,315) 387,552 31,744 1,121,342 20,000 113,121

7.7 11.0 3.5 (19.7) 12.5 (2.5) 7.3 8.6 16.1 2.0 2.5

Total Operating Expenses

37,072,265

38,855,891

41,826,795

41,895,125

44,352,488

2,457,363

5.9

Operating Income (Loss)

6,444,517

3,377,563

1,292,000

1,250,875

1,634,707

383,832

30.7

Municipal Solid Waste Fund Regional Solid Waste Fund Stormwater Fund Capital Grants Other Funds - In (Out)

142,307 73,063 0 0 (2,404,109)

147,807 77,355 0 8,472,335 2,404,109

151,156 77,355 0 0 0

151,156 77,355 0 1,889,000 0

185,697 121,784 195,154 0 0

34,541 44,429 195,154 (1,889,000) 0

22.9 57.4 100.0 (100.0) 0.0

Total Transfers In (Out)

(2,188,739)

11,101,606

228,511

2,117,511

502,635

(1,614,876)

(76.3)

Change in Net Position

4,255,778

14,479,169

1,520,511

3,368,386

2,137,342

(1,231,044)

(36.5)

NET POSITION (BEGINNING)

161,262,910

165,518,688

174,082,387

179,997,857

183,366,243

3,368,386

1.9

NET POSITION (ENDING)

165,518,688

179,997,857

175,602,898

183,366,243

185,503,585

2,137,342

1.2

OPERATING REVENUES Water Sales Sewer Fees Penalties Customer Service Charges Tap Fees Other Total Operating Revenues OPERATING EXPENSES Administration Water Operating Expenses Sewer Operating Expenses Water Line Extensions Sewer Line Extensions Water Treatment Wastewater Treatment Industrial Monitoring Depreciation Payment In-Lieu Other

TRANSFERS IN (OUT) & CAPITAL GRANTS

WATER/SEWER FUND CASH ANALYSIS SUMMARY Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Total Receipts

43,281,705

43,207,640

43,118,795

43,146,000

45,987,195

2,841,195

6.6

Total Operating Expenses (less depreciation)

32,259,143

35,416,893

33,880,381

33,948,711

35,264,732

1,316,021

3.9

Other Expenses Capital Equipment/Projects Debt Service - Principal Other - Payment of Retainages

26,232,691 4,061,207 0

14,790,812 4,698,922 1,617,357

14,187,280 4,866,248 0

12,000,000 4,866,248 0

23,444,500 5,219,318 0

11,444,500 353,070 0

95.4 7.3 0.0

Total Other Expenses

30,293,898

21,107,091

19,053,528

16,866,248

28,663,818

11,797,570

69.9

Total Operating and Other Expenses

62,553,041

56,523,984

52,933,909

50,814,959

63,928,550

13,113,591

25.8

Transfers In (Out) Payment In-Lieu Operating Transfers In Other Funds - In (Out)

(800,000) 215,370 (2,404,109)

(800,000) 225,162 2,404,109

(990,000) 228,511 0

(990,000) 228,511

(1,010,000) 502,365 0

(20,000) 273,854 0

2.0 119.8 0.0

Transfers In (Out)

(2,988,739)

1,829,271

(761,489)

(507,635)

253,854

(33.3)

Capital Contributions Bond Funding Other Proceeds from Sale of Investments

1,898,443 904,567 6,375,732

535,176 8,472,335 338,160

8,300,000 2,000,000 0

8,300,000 1,889,000 3,200,000

14,950,000 3,500,000

6,650,000 1,611,000 (3,200,000)

80.1 85.3 (100.0)

Total Capital Contributions

9,178,742

9,345,671

10,300,000

13,389,000

18,450,000

5,061,000

37.8

Net Increase (Decrease) in Cash & Cash Equivalents

(13,081,333)

(2,141,402)

(276,603)

4,958,552

1,010

(4,957,542)

(100.0)

Cash & Cash Equivalents (Beginning)

21,176,538

8,095,205

14,116,620

5,953,803

10,912,355

4,958,552

83.3

Cash & Cash Equivalents (Ending)

8,095,205

5,953,803

13,840,017

10,912,355

10,913,365

1,010

0.0

Bdgt. 26 vs. Proj. 25

% Change

FLEET MANAGEMENT FUND SUMMARY (Internal Service Fund) Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt. 26 vs. Proj. 25

% Change

Maintenance Services Other

9,708,572 8,263

10,227,618 11,894

11,553,897 9,500

11,553,897 14,800

11,658,542 12,000

104,645 (2,800)

0.9 (18.9)

Total Operating Revenues

9,716,835

10,239,512

11,563,397

11,568,697

11,670,542

101,845

0.9

Operations Vehicles and Equipment Communications Depreciation Other

697,440 8,380,637 155,955 338,465 59,266

827,891 8,420,598 160,921 352,206 46,988

912,882 9,975,603 171,042 338,465 57,191

873,325 9,899,821 171,468 372,065 43,863

(39,557) (75,782) 426 33,600 (13,328)

(4.3) (0.8) 0.2 9.9 (23.3)

Total Operating Expenses

9,631,763

9,808,604

11,455,183

11,360,542

(94,641)

(0.8)

Operating Income (Loss)

85,072

430,908

108,214

113,514

310,000

196,486

173.1

Other Funds In (Out)

244,699

(224,699)

0.0

Total Other Sources (Uses)

244,699

(224,699)

0.0

Excess (Deficiency) of Revenues & Other Sources Over Expenditures

329,771

206,209

108,214

113,514

310,000

196,486

173.1

NET POSITION (BEGINNING)

908,536

1,238,307

1,444,516

1,558,030

113,514

7.9

1,238,307

1,444,516

1,346,521

1,558,030

1,868,030

310,000

19.9

OPERATING REVENUES

OPERATING EXPENSES

OTHER FINANCING SOURCES Other Financing Sources (Uses)

NET POSITION (ENDING)

CAPITAL CAPITAL EQUIPMENT/PROJECTS FUNDS Capital equipment purchases (General Fund) are budgeted at $3,461,468. This is funded through a $216,000 transfer from the General Fund, $950,000 in a future capital outlay note, $700,000 in ARPA funds, and $1,595,468 from the Capital Fund Balance. Major capital equipment purchases from the general fund are spread across multiple departments including two engines for Fire totaling $1,590,000; completion of Police training upgrades totaling $729,468; and five buses for student transportation in the amount of $626,000. Other general fund capital equipment purchases include $200,000 for IT equipment, $16,000 for two Police Scanners, and $300,000 for a Public Works single axel patch truck. Budgeted capital equipment for other funds include the following: • • • • • •

Fleet Management Fund (internal service) - $140,000 Mass Transit Fund - $650,000 Police Drug Fund - $214,000 Solid Waste Funds - $2,725,000 Storm Water Fund - $765,000 Water/Sewer Fund - $1,074,500

Capital facilities projects (General Fund) total $4,772,000, including $2,650,000 in re-budgeted ARPA funding for the new fire training facility tower. Other facilities projects include security upgrades at the Municipal and Safety Building and several ongoing Parks & Recreation projects. These include Keefauver Farm, Carver Recreation Center HVAC replacement, MPCC pool re-plaster, and Rotary Park play surface replacement. Infrastructure capital projects total $17,115,000, including $11,000,000 in new bond funding for various Public Works road projects. In addition to these projects, funding for the downtown cameras and crosswalk lighting projects is included in this budget, as well as funding for improvements at the Gray Station Rd. and Bobby Hicks Highway intersection. Budgeted capital projects for other funds include the following: • Storm Water Fund includes $5,800,000 in funding for the West Walnut Street holding pond, bridge improvements on West Walnut St. from State of Franklin to Antioch Rd, and the Hickory Springs Bridge. • Water/Sewer Fund capital projects total $22,370,000. Projects include 2009 water pressure zone improvements, ongoing galvanized waterline replacement, water tank rehabilitation, Washington County waterline extension phase II, C & H station replacement, regional sewer capacity improvements, Sinking Creek sewer lift station upgrades, and ongoing wastewater collection system rehabilitation. School facility capital projects total $18,060,000. HVAC upgrades at Central Office total $60,000. Design completion and year 1 of construction for the new Towne Acres Elementary School is budgeted at $18,000,000. The entire Towne Acres Elementary School project is anticipated to cost approximately $45,000,000. Please see the subsequent pages in this section for more detail on funding sources, etc., for capital equipment and projects for FY 2026.

FLEET MANAGEMENT FUND SUMMARY CAPITAL EQUIPMENT - FY 2026 CAPITAL EQUIPMENT - FY 2026

Funding Source

Cost

General Fund Fire Class A Pumper E7 (re-budget) Class A Pumper E5

Capital Fund Balance Capital Outlay Note

640,000 950,000 1,590,000

General Fund General Fund General Fund

10,000 90,000 100,000 200,000

General Fund Federal Capital Fund Balance

16,000 700,000 29,468 745,468

Capital Fund Balance

300,000 300,000

Capital Fund Balance Capital Fund Balance

390,000 236,000 626,000

Total - Fire Information Technology Cisco Catalyst 9500 Microsoft Windows Licensing Microsoft Office Licensing Total - Information Technology Police Crime Scene Scanners (2) Police Training Complex Upgrades (re-budget ARPA funds) Police Training Complex Upgrades additional funding Total - Police Public Works Patch Truck Single Axel Total - Public Works Student Transportation Large School Buses (3) Small School Buses (2) TOTAL GENERAL FUND Fleet Management Fund Service Truck

3,461,468 Fleet Management Fund

140,000 140,000

Mass Transit Fund Mass Transit Fund Mass Transit Fund

345,000 225,000 80,000 650,000

Police Drug Fund Police Drug Fund Police Drug Fund

172,000 12,000 30,000 214,000

Solid Waste Municipal Fund Solid Waste Municipal Fund Solid Waste Municipal Fund

950,000 1,425,000 350,000 2,725,000

Storm Water Fund Storm Water Fund

650,000 115,000 765,000

Total - Fleet Management Mass Transit Fund Paratransit Buses (3) Onboard Camera and DVR System Bus Lot Video Camera System Total - Mass Transit Fund Police Drug Fund Unmarked SUVs (4) Drone (re-budget) Police K-9 (2) (one re-budget) Total - Police Drug Fund Solid Waste Fund Municipal: Automated Trash Truck (2) Front Loaders (3) Brush/Furniture Truck Total Solid Waste Fund Storm Water Fund Vacuum/Jet Truck Skid Steer Loader Total - Storm Water Fund

FLEET MANAGEMENT FUND SUMMARY CAPITAL EQUIPMENT - FY 2026 CAPITAL EQUIPMENT - FY 2026

Funding Source Water/Sewer Fund Aluminum Ditch Box Straw Blower E50 Mini-ex Hydraulic Pipe Saw Sewerline Rapid Assessment Tool Locator & Transmitter (Drill Rig) Mobile Bypass Sewer Pump Correlators (2 @ $35,000) Leak Detection Equipment Dump truck bed Dump truck Pickup Trucks (3) Sewer Flow Monitors (3 @ $11,500 each) Bulk Water Station Water Distribution System Metering 20kW mobile standby generator (2 @ $20,000 each) UTV- Electric Golf Cart (Regional WWTP) Meter Reading Handheld Device Replacement

W/S Fund W/S Fund W/S Fund W/S Fund W/S Fund W/S Fund W/S Fund W/S Fund W/S Fund W/S Fund W/S Fund W/S Fund W/S Fund W/S Fund W/S Fund W/S Fund W/S Fund W/S Fund Total - Water/Sewer

Total Capital Equipment

Cost 45,000 45,000 93,000 15,000 40,000 22,000 60,000 70,000 30,000 25,000 95,000 150,000 34,500 50,000 75,000 40,000 15,000 170,000 1,074,500 9,029,968

Funding Summary Capital Outlay Note

950,000

Capital Fund Balance

1,595,468

Federal/State Grants

700,000

Fleet Management Fund

140,000

General Fund

216,000

Mass Transit

650,000

Police Drug Fund

214,000

Solid Waste Funds

2,725,000

Storm Water Fund

765,000

Water/Sewer Fund

1,074,500 Total Equipment

9,029,968

FLEET MANAGEMENT FUND SUMMARY CAPITAL PROJECTS - FY 2026 CAPITAL PROJECTS - FY 2026 Funding Source

Cost

General Fund Facilities Management Security Upgrades

Capital Fund Balance

100,000 100,000

Federal - ARPA

2,650,000 2,650,000

General Fund Capital Fund Balance Capital Fund Balance Capital Fund Balance Capital Fund Balance

93,000 209,000 1,120,000 450,000 150,000 2,022,000

Bond Issue Bond Issue Bond Issue Bond Issue Bond Issue Bond Issue Bond Proceeds Capital Fund Balance Federal/Capital Fund Federal Federal/Capital Fund Federal/General Fund

2,500,000 1,650,000 1,200,000 850,000 1,800,000 3,000,000 2,000,000 265,000 1,200,000 500,000 1,200,000 950,000 17,115,000

Total General Fund Projects

21,887,000

Fleet Management Fund Total Fleet Management Projects

170,000 170,000

Total Mass Transit Projects

130,000 130,000

Bond Issue Storm Water Fund Federal - Grant Total Storm Water Projects

2,000,000 500,000 3,300,000 5,800,000

Total - Facilities Management Fire Fire Training Center (re-budget) Total - Fire Parks and Recreation Re-Plaster MPCC Pool Carver Recreation Center HVAC (re-budget) Keefauver Farm Phase I (re-budget) Metro-Kiwanis Tennis Courts (re-budget) Rotary Park Play Surface Replacement (re-budget) Total - Parks and Recreation Public Works W Walnut Improvements SOF to Antioch Widening and signal at Rockingham and N Roan Widening and signal at Sam Jenkins and Suncrest Widening and signal at Indian Ridge and Market New road between Suncrest and Roscoe Fitz Widening at Christian Church and Boones Creek Oakland/Mountainview Improvements (continued) Downtown Cameras (re-budget) Downtown Crosswalk Lighting ($1M Federal; $200k Local - re-budget) Traffic Signals Gray Station/Bobby Hicks Intersection ($1M Federal; $200k Local - re-budget) Traffic Fiber Expansion ($760k Federal; $190k Local) Total - Public Works

Fleet Management Fund Replacement of Digital Repeaters Mass Transit Fund Johnson City Transit Building Window Replacement Storm Water Fund Bridge - W.Walnut Improvements SOF to Antioch Hickory Springs Bridge W Walnut Street Holding Pond

FLEET MANAGEMENT FUND SUMMARY CAPITAL PROJECTS - FY 2026 CAPITAL PROJECTS - FY 2026

Funding Source

Cost

Water System Improvements 2009 Water Pressure Zone Improvements (Grant 1M; Bond 100k) Buffalo Ridge Tank (Design) Galvanized Waterline Replacement 3" or less Green Pond Waterline Extension Washington County Waterline Extension Phase II Waterline Upgrades at Seven Railroad Crossings Water SCADA Upgrades Water Tank Rehabilitation Total Water System Projects

Grant/ Bond Issue Bond Issue W/S Fund W/S Fund Other - County W/S Fund Bond Issue W/S Fund

1,100,000 50,000 1,000,000 150,000 1,000,000 250,000 50,000 850,000 4,450,000

Sewer System Improvements Boones Creek Interceptor Replacement (I-26 to B Station) Brush Creek WWTP Return & Waste Pump C Station Replacement H Station Replacement & Gravity Sewer Extension Knob Creek Aeration Rehabilitation Knob Creek Boat Dock Road Lift Station Upgrade Regional Sewer Capacity Improvements (B Station Force Main) Sinking Creek Sewer Lift Station (Grant 1.5M; Bond 3.5 M) Wastewater Collection Rehabilitation Total Sewer System Projects

Bond Proceeds Bond Issue Bond Issue Bond Issue Bond Issue Bond Issue Bond Proceeds Grant/ Bond Issue W/S Fund

1,100,000 200,000 2,000,000 3,000,000 300,000 50,000 3,000,000 5,000,000 1,000,000 15,650,000

Combined Projects Emergency Preparedness & Security Improvements Misc. TFM & LMC Improvements Water Distribution Improvements related to Local Road Projects Knob Creek Road and Bridge Utility Improvements Total Combined Projects

W/S Fund W/S Fund W/S Fund Bond Issue

70,000 450,000 150,000 1,600,000 2,270,000

Total Water/Sewer Fund

22,370,000

TOTAL CAPITAL PROJECTS

50,357,000

Water/Sewer Fund

Funding Summary Federal/State Grants

11,710,000

Fleet Management Fund

170,000

County

1,000,000

General Fund

283,000

Capital Fund Balance

2,694,000

General Obligation Bond Issue

11,000,000

General Obligation Bond Proceeds

2,000,000

Mass Transit Fund

130,000

Storm Water Bond Issue

2,000,000

Storm Water Fund

500,000

Water/Sewer Bond Issue

10,850,000

Water/Sewer Bond Proceeds

4,100,000

Water/Sewer Fund

3,920,000 TOTAL CAPITAL PROJECTS

50,357,000

FLEET MANAGEMENT FUND SUMMARY CAPITAL SCHOOLS FY 2026 CAPITAL SCHOOLS - FY -2026

Towne Acres Elementary School Central Office HVAC Total - Capital Projects for Schools

Funding Source

Cost

G.O. Bonds Capital (PEP)

18,000,000 60,000 18,060,000

DEBT SERVICE DEBT SUMMARY Debt Service is the payment of principal and interest on all general obligation bonds issued for the City. The City of Johnson City is subject to debt limitations imposed by its charter. The total bonded indebtedness (excluding sales tax revenue debt) shall not exceed 10% of the assessed taxable value of the property with the corporate limits of the City. The City of Johnson City’s General Obligation Bond ratings are as follows: Standard and Poor’s – AA; Fitch – AA, and Moody’s Aa2.

DEBT SERVICE FUND The Debt Service Fund provides for the accumulation of resources necessary for paying the general obligation debt service payments of the City (excluding utility funds, internal service funds, and the City’s PEP fund). In FY 2026, principal and interest payments are budgeted at $13,918,963 which is a 21.7% increase, or $2,483,769, from the prior year budget-to-budget. The funding sources for the debt service payments include the following: General Fund transfer - $13,369,992; General Purpose School Fund transfer - $548,971. In FY 2026, a new general obligation debt issuance in the amount of $56,000,000 is planned. This amount funds the construction of a new Towne Acres Elementary School ($45,000,000) as well as various road projects ($11,000,000). Please refer to the Debt Service Fund Summary, found on page 100, for a detailed breakdown of each debt issue and corresponding payments.

General Obligation Bonds - Debt Service Payments $14,000,000 $12,000,000 $10,000,000 $8,000,000

City Schools

$6,000,000 $4,000,000 $2,000,000 $0

FY21

FY22

FY23

FY24

FY25

FY26

FY27

FY28

FY29

FY30

FY31

Debt Service UTILITY FUND DEBT SERVICE Principal and Interest Payments within the utility funds are accounted for in their respective funds, with the principal payments recorded as a reduction of the debt liability and the interest payments as an operating expense. All principal and interest payments are solely paid for by user fees. In FY 2021, the Solid Waste Fund issued $1,000,000 in new debt to finalize construction for the new Solid Waste facility. No new debt is budgeted in the Solid Waste Fund for FY 2026. Total debt service for Solid Waste in FY 2026 is $195,400.

Solid Waste Fund - Debt Service Payments $250,000

$200,000

$150,000

$100,000

$50,000

FY21

FY22

FY23

FY24

FY25

FY26

FY27

FY28

FY29

FY30

FY31

The issuance of debt is built in to the Water and Sewer Fund rate model to facilitate continued major improvements within the system. The timing of debt issuances for the Water and Sewer Fund is evaluated on an annual basis. Total Water and Sewer Services debt service for FY 2026 is $8,378,642. In the latter half of FY 2022, the City Commission approved $25,000,000 in new debt for Water and Sewer projects to include the following: • • • • •

B Wastewater Station Forcemain C Station Wastewater Lift Station Replacement Lower Boones Creek Interceptor Phase II Service Center Replacement West Walnut Street Utility Improvements

Debt Service Water/Sewer Fund - Debt Service Payments $9,000,000

$8,000,000

$7,000,000

$6,000,000

FY21

FY22

FY23

FY24

FY25

FY26

FY27

FY28

FY29

FY30

FY31

The Storm Water Fund includes $2,000,000 in new debt for bridge improvements on West Walnut Street between State of Franklin and Antioch Rd. Total debt service for Storm Water in FY 2026 is $917,137.

Storm Water Fund - Debt Service Payments $1,000,000 $900,000 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $0

FY21

FY22

FY23

FY24

FY25

FY26

FY27

FY28

FY29

FY30

FY31

Debt Service OTHER DEBT The PEP Fund, sometimes referred to as the Educational Facilities Trust Fund, is a separate governmental fund dedicated to account for the principal and interest payments on debt issued to fund educational facility improvements. A designated percentage of the local option sales tax is the funding source for the debt service payments of this fund. In FY 2022, the PEP Fund issued $2,100,000 in new debt. These bond proceeds fund the following school facility improvements: additional funds for the design, engineering, and construction for classroom additions at South Side Elementary, Woodland Elementary and Lake Ridge Elementary. Indian Trail field turf, and Science Hill track turf. Total PEP debt service for FY 2026 is $3,896,600.

PEP Bonds - Debt Service Payments $5,000,000

$4,000,000

$3,000,000

$2,000,000

$1,000,000

FY21

FY22

FY23

FY24

FY25

FY26

FY27

FY28

FY29

FY30

FY31

The Fleet Management Fund issued new debt in the amount of $2,300,000 for Public Safety radio replacement in FY 2021. As an internal service fund, all expenses are recovered through charges to city departments for fleet services rendered during the fiscal year. Thus, the police and fire departments will be responsible for reimbursement to the Fleet Management Fund for any associated debt service payments related to the new issue. No new debt is budgeted for Fleet Management in FY 2026. Total debt service for FY 2026 in Fleet Management is $324,972.

100

Debt Service Fleet Management Fund - Debt Service Payments $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $0

FY21

FY22

FY23

FY24

FY25

FY26

FY27

FY28

FY29

FY30

FY31

101

102

Total General Fund Debt Service

Total General Fund Interest

2008 TMBF Variable Rate Loan 2009 Qualified School Construction - Schools 2014 TMBF Loan - Fieldhouse - City 2014 TMBF Loan - Farmer's Market - City 2014 TMBF Loan - Farmer's Market - TIF 2016 GO 2016A Refunding 2016A GO School Maint. Bldg. 2016A GO ETSU FPAC 2019 GO 2019B Refunding 2020 GO 2020 GO - Portion of Original 513 2022 GO 2025 GO - Towne Acres 2025 GO - Public Works

General Fund - Interest

Total General Fund Principal

2008 TMBF Variable Rate Loan 2009 Qualified School Construction - Schools 2014 TMBF Loan - Fieldhouse - Schools 2014 TMBF Loan - Fieldhouse - City 2014 TMBF Loan - Farmer's Market - City 2014 TMBF Loan - Farmer's Market - TIF 2016 GO 2016A Refunding 2016A GO School Maint. Bldg. 2016A GO ETSU FPAC 2017 Hands On (FY 2018) 2019 GO 2019B Refunding 2020 GO 2020 GO - Portion of Original 513 2022 GO 2025 GO - Towne Acres 2025 GO - Public Works

General Fund - Principal

Description

13,318,157

5,742,873

104,114 123,624 20,315 3,233 15,242 299,400 60,832 92,050 184,750 151,300 687,866 146,410 1,387 1,612,350 1,800,000 440,000

7,575,284

805,461 559,293 50,000 15,000 25,025 117,975 540,000 284,191 165,000 335,000 50,000 250,000 674,990 362,000 8,891 1,410,000 1,504,917 417,541

FY 2026

12,538,897

5,320,995

79,951 10,302 18,400 2,520 11,881 272,400 46,623 83,800 168,000 138,800 654,114 128,310 943 1,541,850 1,739,803 423,298

7,217,902

845,502 48,002 50,000 17,000 25,725 121,275 565,000 214,780 175,000 350,000 50,000 190,000 708,354 374,000 9,198 1,480,000 1,565,716 428,350

FY 2027

210,000 780,216 342,000 1,630,000 1,694,782 451,294

200,000 744,285 398,000 9,658 1,555,000 1,628,971 439,595

12,451,649

12,375,261

4,693,719

14,412 1,035 4,880 226,200 29,048 69,600 139,400 119,300 581,474 89,710 1,390,100 1,612,016 388,581

16,429 1,788 8,426 249,800 38,032 76,800 154,000 129,300 618,692 109,610 483 1,467,850 1,677,175 406,164 5,009,134

27,963

54,585

7,681,542

50,000 20,000 27,125 127,875 615,000 231,150 190,000 380,000

50,000 19,000 26,425 124,575 590,000 224,602 180,000 365,000

7,442,515

932,100

FY 2029

887,404

FY 2028

City of Johnson City

11,385,135

11,251,240

4,061,467

1,222,850 1,473,695 351,990

1,308,600 1,544,225 370,529 4,369,047

46,000 92,000 88,600 458,526 39,360

10,662,372

3,748,058

10,661,681

3,444,354

1,038,350 1,323,971 313,373

37,600 75,000 79,000 413,351 36,080

149,400

176,000 10,215 54,200 108,400 97,800 501,520 54,560

1,132,850 1,400,315 332,945

121,800

8,062

5,829

7,217,327

1,985,000 1,985,707 503,015

10,237

6,914,314

1,890,000 1,908,599 489,307

12,354 327 1,541 201,600 19,802 62,000 124,200 108,800 542,459 72,610

7,189,773

1,800,000 1,834,486 476,131

1,715,000 1,763,251 463,467

210,000 425,000 250,000 949,605 86,000

220,000 440,000

690,000

665,000 255,378 205,000 410,000 240,000 903,408 82,000

720,000

50,000 26,000

50,000 28,000

FY 2033

50,000 24,000

230,000 859,778 380,000

7,016,088

FY 2032

Governmental Funds

FY 2031

220,000 818,713 361,000

50,000 22,000 1,819 131,175 640,000 239,663 195,000 395,000

FY 2030

As of June 30, 2026

Debt Service Schedule by Fund

10,654,147

3,127,140

939,100 1,244,543 293,252

28,800 57,400 69,000 365,867 32,640

93,000

3,538

7,527,007

2,085,000 2,065,929 517,276

260,000 995,802 88,000

230,000 460,000

745,000

50,000 30,000

FY 2034

10,648,736

2,796,097

834,850 1,161,906 272,561

63,200 19,600 39,000 58,600 316,071 29,120

1,189

7,852,639

2,185,000 2,149,393 532,114

270,000 1,047,132 92,000

240,000 480,000

775,000

50,000 32,000

FY 2035

10,554,997

2,451,755

725,600 1,075,930 251,276

10,000 19,800 47,800 263,709 25,440

32,200

8,103,242

2,295,000 2,236,228 547,552

280,000 1,098,462 96,000

250,000 495,000

805,000

FY 2036

8,944,898

2,127,621

633,800 986,481 229,374

36,600 219,766 21,600

6,817,277

2,390,000 2,326,572 563,613

295,000 1,142,092 100,000

FY 2037

53,013,718

7,273,665

37,400 365,430 44,800 1,656,600 4,205,731 963,704

620,000 3,718,859 440,000 13,455,000 22,335,449 5,170,745 45,740,053

FY 2038 and Beyond

188,460,888

54,165,925

266,613 133,926 110,765 8,903 41,970 1,885,000 204,552 580,450 1,161,950 1,162,300 5,988,845 830,250 2,813 15,504,750 21,245,791 5,037,047

134,294,963

3,470,467 607,295 500,000 233,000 106,119 622,875 7,350,000 1,449,764 2,260,000 4,535,000 100,000 3,515,000 14,441,696 3,201,000 27,747 35,875,000 45,000,000 11,000,000

Total

103

10,835,284 6,901,373

Total Governmental Fund Principal Total Governmental Fund Interest

17,736,657

3,869,600

Total Educ. Facilities Debt Service

Total Gov. Fund Debt Service

1,039,600

595,800 365,800 78,000

2,830,000

Total Educ. Facilities Interest

2010 Series VII-I-1 (Variable) 2020 GO 2022 GO

Educational Facilities - Interest

Total Educ. Facilities Principal

2010 Series VII-I-1 (Variable) 2020 GO 2022 GO

1,920,000 840,000 70,000

548,900

Total GP School Fund Debt Service

Educational Facilities - Principal

118,900

Total GP School Fund - Interest

2008 TMBF Variable Rate Loan - Schools** 2016A GO School Energy Imp. 118,900

430,000

Total GP School Fund - Principal

GP School Fund - Interest

430,000

FY 2026

2008 TMBF Variable Rate Loan - Schools 2016A GO School Energy Imp.

GP School Fund - Principal

Description

16,957,797

10,602,902 6,354,895

3,871,500

936,500

538,200 323,800 74,500

2,935,000

1,985,000 880,000 70,000

547,400

97,400

450,000

FY 2027

16,885,499

10,967,515 5,917,984

3,884,450

829,450

478,650 279,800 71,000

3,055,000

2,055,000 925,000 75,000

549,400

79,400

470,000

FY 2028

16,818,661

11,346,542 5,472,119

3,897,800

717,800

417,000 233,550 67,250

3,180,000

2,125,000 975,000 80,000

545,600

60,600

485,000

FY 2029

City of Johnson City

FY 2031

FY 2032

FY 2033

15,837,635

10,826,088 5,011,547

3,906,300

601,300

353,250 184,800 63,250

3,305,000

2,200,000 1,020,000 85,000

546,200

41,200

505,000

15,717,290

11,154,773 4,562,517

3,920,050

480,050

287,250 133,800 59,000

3,440,000

2,280,000 1,070,000 90,000

546,000

21,000

525,000

14,586,722

10,474,314 4,112,408

3,924,350

364,350

218,850 91,000 54,500

3,560,000

2,355,000 1,115,000 90,000

14,601,281

10,912,327 3,688,954

3,939,600

244,600

148,200 46,400 50,000

3,695,000

2,440,000 1,160,000 95,000

Governmental Funds (continued)

FY 2030

As of June 30, 2026

Debt Service Schedule by Fund

13,374,397

10,127,007 3,247,390

2,720,250

120,250

75,000 45,250

2,600,000

2,500,000 100,000

FY 2034

10,793,986

7,957,639 2,836,347

145,250

40,250

105,000

FY 2035

10,699,997

8,213,242 2,486,755

145,000

35,000

110,000

FY 2036

9,090,498

6,932,277 2,158,221

145,600

30,600

115,000

FY 2037

53,743,718

46,390,053 7,353,665 -

730,000

80,000

650,000

FY 2038 and Beyond

226,844,138

166,739,963 60,104,175

35,099,750

5,519,750

3,112,200 1,658,950 748,600

29,580,000

19,860,000 7,985,000 1,735,000

3,283,500

418,500

2,865,000

Total

104

City Solid Waste - Interest

Total City Solid Waste Debt Service

Total City Solid Waste - Interest

2019 GO 2020 GO

Total City Solid Waste - Principal

2019 GO 2020 GO

195,400

90,400

60,500 29,900

105,000

75,000 30,000

8,378,642

Total Water/Sewer Debt Service

City Solid Waste - Principal

3,159,325

12,771 10,445 3,449 12,827 10,187 567,100 403,667 419,000 652,083 141,096 926,700

5,219,318

12,453 10,123 3,199 59,539 9,817 720,000 1,885,809 515,000 640,010 553,368 810,000

FY 2026

Total Water/Sewer - Interest

2003 RDA Limestone Cove #1 2004 RDA Watauga Flats 2005 RDA Limestone Cove #2 2008 TMBF Variable Rate Loan 2009 RDA Greggtown Road 2013 GO 2016A GO Refunding 2019 GO 2019B Refunding 2020 State Revolving Loan 2022 GO

Water/Sewer - Interest

Total Water/Sewer - Principal

Water/Sewer - Principal

Description

200,150

85,150

56,750 28,400

115,000

80,000 35,000

7,971,450

3,084,662

12,182 9,993 3,310 9,849 9,863 549,100 309,377 393,250 620,086 281,452 886,200

4,886,788

13,042 10,575 3,338 62,498 10,141 740,000 1,425,220 540,000 671,646 560,328 850,000

FY 2027

194,400

79,400

52,750 26,650

115,000

80,000 35,000

7,973,394

2,885,708

11,563 9,547 3,174 6,725 9,555 529,675 252,368 366,250 586,508 266,643 843,700

5,087,686

13,661 11,021 3,474 65,596 10,449 760,000 1,490,398 565,000 705,715 567,372 895,000

FY 2028

193,650

73,650

48,750 24,900

120,000

85,000 35,000

7,947,226

2,674,891

10,915 9,029 3,015 3,445 9,184 506,875 192,752 338,000 551,226 251,500 798,950

5,272,335

14,309 11,539 3,633 68,900 10,820 780,000 1,533,850 595,000 739,784 574,500 940,000

FY 2029

City of Johnson City

11,546 835,000 1,694,621 655,000 815,222 589,044 1,035,000

11,177 805,000 1,590,337 625,000 776,287 581,724 985,000

192,650

67,650

44,500 23,150

125,000

90,000 35,000

7,861,124

196,400

61,400

40,000 21,400

135,000

95,000 40,000

7,895,737

2,228,060

8,458 456,306 67,785 277,000 475,430 220,186 702,700

8,827 483,475 131,398 308,250 514,241 236,017 751,950 2,455,768

9,526 7,976 2,693

10,238 8,514 2,858

5,667,677

15,697 12,592 3,955

5,405,356

FY 2032

196,000

56,000

36,200 19,800

140,000

100,000 40,000

6,119,031

195,400

50,400

32,200 18,200

145,000

100,000 45,000

6,115,471

1,823,557

223,600 391,849 187,447 596,700

250,800 434,674 203,999 650,950 1,995,393

7,685 399,100

8,004 6,828 2,344

8,100 428,125

8,782 7,434 2,529

4,291,914

710,000 900,395 603,936 1,140,000

680,000 856,592 596,448 1,085,000 4,123,638

12,319 890,000

17,220 13,740 4,304

FY 2033

11,904 860,000

16,441 13,134 4,119

Proprietary Funds

FY 2031

14,987 12,054 3,790

FY 2030

As of June 30, 2026

Debt Service Schedule by Fund

194,600

44,600

28,200 16,400

150,000

105,000 45,000

6,099,592

1,644,256

195,200 346,834 170,523 539,700

7,278 369,063

7,187 6,314 2,157

4,455,336

735,000 944,198 611,532 1,195,000

12,726 920,000

18,035 14,354 4,491

FY 2034

193,600

38,600

24,000 14,600

155,000

110,000 45,000

6,141,146

1,457,339

165,800 299,629 153,218 479,950

6,859 338,013

6,334 5,574 1,962

4,683,807

765,000 992,868 619,224 1,255,000

13,145 1,000,000

18,890 14,994 4,686

FY 2035

197,400

32,400

19,600 12,800

165,000

115,000 50,000

6,099,909

1,262,490

135,200 249,991 135,523 417,200

6,443 306,012

5,440 4,917 1,764

4,837,419

795,000 1,041,538 627,000 1,320,000

13,561 1,000,000

19,785 15,651 4,884

FY 2036

195,800

25,800

15,000 10,800

170,000

120,000 50,000

6,079,430

1,083,311

103,400 208,334 117,431 364,400

5,978 273,512

4,502 4,206 1,548

4,996,119

830,000 1,082,908 627,001 1,375,000

14,026 1,025,000

20,722 16,362 5,100

FY 2037

513,000

38,000

15,400 22,600

475,000

255,000 220,000

24,717,207

2,581,699

7,753 9,434 4,227 22,648 830,275 106,000 347,966 301,196 952,200

22,135,508

85,770 87,191 29,014 77,372 5,705,000 1,755,000 3,526,141 3,135,020 7,735,000

FY 2038 and Beyond

2,858,450

743,450

473,850 269,600

2,115,000

1,410,000 705,000

109,399,359

28,336,459

115,197 100,211 35,030 32,846 121,065 6,036,631 1,357,347 3,281,750 5,678,851 2,666,231 8,911,300

81,062,901

281,012 243,330 77,987 256,533 219,003 16,040,000 9,620,235 9,765,000 13,693,304 10,246,497 20,620,000

Total

105

Storm Water - Principal

Fleet Mgmt - Principal

Fleet Mgmt - Interest

Total Debt Service

Total Principal Total Interest

Total Debt Service

Total Proprietary Debt Service

Total Proprietary Principal Total Proprietary Interest

Total Fleet Mgmt Debt Service

Total Fleet Mgmt Interest

2020 GO

Total Fleet Mgmt Principal

2020 GO

27,552,809

16,985,596 10,567,213

9,816,151

6,150,312 3,665,840

324,972

43,863

281,109

917,137

Total Storm Water Debt Service

91,812 89,490 110,950 80,000 372,252

Storm Water - Interest

544,885

290,000 93,000 95,000 66,885

FY 2026

Total Storm Water Interest

2013 GO 2020 GO 2022 GO 2025 GO

Total Storm Water Principal

2013 GO 2020 GO 2022 GO 2025 GO

Description

26,363,521

16,456,079 9,907,442

9,405,724

5,853,177 3,552,547

320,609

29,807

290,802

913,515

352,928

84,563 84,840 106,200 77,325

560,587

295,000 96,000 100,000 69,587

FY 2027

26,290,901

17,059,942 9,230,959

9,405,402

6,092,427 3,312,975

320,609

15,267

305,342

916,999

332,600

76,819 80,040 101,200 74,541

584,399

305,000 102,000 105,000 72,399

FY 2028

25,878,065

17,347,201 8,530,864

9,059,404

6,000,659 3,058,745

918,528

310,204

67,669 74,940 95,950 71,645

608,324

315,000 108,000 110,000 75,324

FY 2029

City of Johnson City

FY 2031

FY 2032

24,810,617

16,988,811 7,821,806

8,972,982

6,162,723 2,810,259

919,208

286,841

58,219 69,540 90,450 68,632

632,367

320,000 114,000 120,000 78,367

24,732,167

17,618,983 7,113,184

9,014,877

6,464,210 2,550,667

922,740

261,207

47,419 63,840 84,450 65,498

661,533

335,000 120,000 125,000 81,533

21,820,168

15,420,779 6,399,389

7,233,446

4,946,465 2,286,981

918,415

235,588

36,112 59,040 78,200 62,236

682,827

345,000 123,000 130,000 84,827

7,227,257

5,144,168 2,083,089

916,386

209,132

24,469 54,120 71,700 58,843

707,254

355,000 129,000 135,000 88,254

FY 2033

21,828,538

16,056,495 5,772,043

Proprietary Funds (continued)

FY 2030

As of June 30, 2026

Debt Service Schedule by Fund

20,589,117

15,471,162 5,117,955

7,214,720

5,344,155 1,870,565

920,528

181,709

12,486 48,960 64,950 55,313

738,819

370,000 132,000 145,000 91,819

FY 2034

17,665,281

13,179,975 4,485,306

6,871,295

5,222,336 1,648,959

536,549

153,020

43,680 57,700 51,640

383,529

138,000 150,000 95,529

FY 2035

17,536,873

13,619,049 3,917,824

6,836,876

5,405,807 1,431,069

539,567

136,179

38,160 50,200 47,819

403,388

144,000 160,000 99,388

FY 2036

15,904,175

12,516,799 3,387,376

6,813,677

5,584,522 1,229,155

538,447

120,044

32,400 43,800 43,844

418,403

150,000 165,000 103,403

FY 2037

81,925,356

71,583,246 10,342,110

28,181,638

25,193,193 2,988,445

2,951,431

368,746

67,200 114,600 186,946

2,582,685

660,000 930,000 992,685

FY 2038 and Beyond

352,897,587

260,304,117 92,593,470

126,053,449

93,564,154 32,489,296

966,190

88,937

877,253

12,829,450

3,320,450

499,568 806,250 1,070,350 944,282

9,509,000

2,930,000 2,109,000 2,470,000 2,000,000

Total

106

QUASI-GOVERNMENTAL AGENCIES

Quasi-governmental agencies are supported by the City and the County, but are independently managed. Each agency is required to submit an application annually, along with a copy of their latest year-end financial statements or audit. The City Commission determines the level of funding each agency will receive as a part of the annual budget process. Financial support for these agencies is a portion of the General Government expenditures. The following agencies received an appropriation in the FY 2026 budget:

AEROSPACE PARK

$ 137,750

Aerospace Park is a direct-airfield development at Tri-Cities Airport in Northeast Tennessee. The site offers 20 acres certified for immediate development and an additional 140 acres under preparation. It is a joint venture among local county and municipal governments including Johnson City. The appropriation is for Johnson City’s share of the debt service.

JOHNSON CITY DEVELOPMENT AUTHORITY

$ 130,000

The mission of the Johnson City Development Authority is to promote and assist with the development and redevelopment of Johnson City, with specific emphasis on the downtown district and support for the local business community.

CHAMBER OF COMMERCE

$ 50,000

The Chamber of Commerce promotes business and works to enhance economic and community development efforts within the community. The funding for FY 2026 includes the Chamber’s initiative for a program centered on young professionals. 107

Quasi-Governmental Agencies CHILD ADVOCACY CENTER

$50,000

The mission of the Child Advocacy Center is to combat child sexual abuse and severe physical abuse by coordinating and providing services to children in a safe, caring environment.

CONVENTION & VISITORS BUREAU

$1,080,738

The Convention & Visitors Bureau works to showcase the uniqueness of and develop increased civic interest in the City of Johnson City as an attraction to tourists, visitors and individuals. They solicit special events to take place in the City, promote the City’s distinctive resources, and increase the economic contribution of tourism in order to grow Johnson City.

INDUSTRIAL DEVELOPMENT BOARD

$15,000

The Industrial Development Board promotes industry, trade, commerce, tourism and recreation by inducing manufacturing, industrial, governmental, education, research and development, financial, service, commercial, medical-related, and recreational enterprises, to locate or remain in Johnson City and Tennessee.

TRI-CITIES AIRPORT COMMISSION

$ 19,888

The Tri-Cities Airport Commission is the Grantee of Foreign Trade Zone No. 204. The FTZ Committee was established by the Airport Commission to provide guidance in the areas of Zone marketing and administration. In addition to the City of Johnson City, membership in the FTZ No. 204 is comprised of the City of Kingsport; Sullivan County, TN; Washington County, TN; Bristol, TN; Bristol, VA; Washington County, VA; and the Tri-Cities Regional Airport. FTZ No. 204 is a vital component of our region’s economic development efforts. Communities use the FTZ to attract new business and industry, as well as retain existing businesses.

WASHINGTON COUNTY ECONOMIC DEVELOPMENT COUNCIL

$ 25,000

The mission of the Washington County Economic Development Council is to enhance job growth and increase the tax base of Washington County, Johnson City and Jonesborough by engaging the community and business leaders through nurturing existing businesses and actively recruiting new industries and commerce.

WASHINGTON COUNTY EMERGENCY COMMUNICATIONS DISTRICT (E-911)

$ 1,375,000

This organization is responsible for answering all 9-1-1 calls and dispatching both emergency and nonemergency communications to all public safety agencies within Johnson City and Washington County. The goal of E-911 is to provide professional and prompt service to all citizens who contact 9-1-1, as well as to dispatch those calls to the appropriate agency in a quick and accurate manner.

WASHINGTON COUNTY/JOHNSON CITY EMERGENCY MANAGEMENT AGENCY

$95,000

This organization is responsible for helping the city and county prepare for emergency situations.

108

Quasi-Governmental Agencies WASHINGTON COUNTY/JOHNSON CITY ANIMAL CONTROL SHELTER

$ 300,000

This organization was created as a joint venture with Washington County and the City of Johnson City to enforce the animal control laws of the City and state. The Shelter is designed to protect individuals from the dangers of uncontrolled animals, as well as protect the animal population against abuse by people. The goal of the Shelter encompasses promoting, motivating, and enforcing responsible pet ownership. In addition to the operating appropriation, the City has pledged to contribute to the debt service payment on the new animal shelter facility. A separate appropriation for debt service in FY 2026 is $117,697.

WASHINGTON COUNTY/JOHNSON CITY EMERGENCY MEDICAL SERVICES (EMS)

$ 1,600,000

This organization provides advanced and basic life support via ground ambulance transportation to the citizens of Johnson City and Washington County. In addition, EMS provides highly capable rescue personnel and equipment, along with support for specialized rescue teams. Quality patient care and timely response are the priorities of this agency.

WASHINGTON COUNTY/JOHNSON CITY HEALTH DEPARTMENT

$ 70,476

The mission of the Tennessee Department of Health is to promote, protect, and improve the health of persons living in, working in, or visiting the State of Tennessee. This branch was established in 1926 to provide quality health services to all citizens of Johnson City and Washington County. Services provided include, but are not limited to, dental health services, environmental health services, primary care, health promotion, immunizations, and nutrition education.

Quasi-Governmental

Aerospace Park (Debt Service Appropriation) Animal Shelter Animal Shelter (Debt Service Appropriation) Chamber of Commerce Child Advocacy Center Convention and Visitor's Bureau Emergency Communications Emergency Management Agency (EMA) EMS Industrial Development Board Johnson City Development Authority Tri-Cities Airport Commission NeTREP Washington County Economic Development Council Washington County Health Dept. Total

FY 2022

FY 2023

FY 2024

FY 2025

Budget FY 2026

137,750 250,000 117,697 100,000 701,366 975,000 84,011 1,000,000 15,000 155,000 19,613 220,248 20,000 70,476

137,750 275,000 117,697 50,000 951,366 1,075,000 84,011 1,150,000 15,000 355,000 19,987 220,248 20,000 70,476

137,750 290,000 117,697 50,000 50,000 1,001,366 1,325,000 84,011 1,550,000 15,000 460,000 19,478 25,000 70,476

137,750 300,000 117,697 50,000 50,000 1,080,738 1,375,000 95,000 1,600,000 15,000 340,000 19,478 25,000 70,476

137,750 300,000 117,697 50,000 50,000 1,080,738 1,375,000 95,000 1,600,000 15,000 130,000 19,888 25,000 70,476

(210,000) 410 -

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 (61.8) 2.1 0.0 0.0 0.0

3,866,161

4,541,535

5,195,778

5,276,139

5,066,549

(209,590)

(4.0)

Increase $

109

110

DEPARTMENT OVERVIEW General Government ADMINISTRATION The Administration Division includes the City Manager, two Assistant City Managers, Economic Development Specialist, Director of Budget and Performance Management, Budget Analyst, and support staff. The City Commission appoints the City Manager to serve as the Chief Executive Officer and the Chief Administrative Officer under the Commission’s leadership.

Key responsibilities of the City Manager: • Implement the policies established by the City Commission by enforcing all adopted resolutions and ordinances • Oversee the operations of the government within the guidelines of the City Charter Key responsibilities Assistant City Managers: • Support the City Manager in managing the dayto-day operations of the City of Johnson City • Oversee various divisions/departments

Budget and Performance Management These employees are responsible for guiding the annual budget process, which begins each October with the preparation of the Capital Improvement Plan. Departmental budgets are prepared in January and February, followed by work sessions with the City Manager, Deputy City Manager, and Assistant City Manager as well as the Board of Commissioners. Key responsibilities: • Generate budget forms for each department • Compile budget requests for management review • Prepare budget document • Compile and prepare City’s 5-year Capital Improvement Plan • Coordinate collection of performance measurement data 111

Department Overview 2025 ACCOMPLISHMENTS Received the GFOA Distinguished Budget Presentation Award for FY 2025 Included new performance management report as part of the strategic planning section of the budget book. This report received special recognition from GFOA

2026 GOALS & OBJECTIVES Receive GFOA’s Distinguished Budget Presentation Award for FY 2026 Continue improving the performance management program including development of an online dashboard Economic Development These employees promote economic growth and development throughout the City of Johnson City and serve as a resource for all types of businesses and entrepreneurial projects of various sizes and scope. Key responsibilities: • Develop and manage business retention, expansion and attraction programs • Provide and manage financial incentives and other economic development assistance • Serve as the City’s liaison to other government entities and organizations focused on regional and state economic development efforts

2025 ACCOMPLISHMENTS MD Carts, a leading golf cart manufacturing distributor, will invest over $10 million in a major expansion, creating 200 new jobs in the region. The manufacturer had a ribbon cutting in early August of 2024 Recruited East Tennessee State University as a tenant for the Ashe Street Courthouse Developed a workforce pipeline strategy with Johnson City Schools CTE programs and East Tennessee State University

2026 GOALS & OBJECTIVES Finalize and implement the Johnson City Housing Strategic Plan to address current and future housing needs Continue workforce development initiatives to enhance workforce pipelines Assume full management responsibilities of the Johnson City Development Authority to ensure continued progress on the redevelopment of the John Sevier Center 112

Department Overview Community Development Division Key responsibilities: • Plan and implement a diverse program with a primary goal of improving quality of life for low- and moderate-income citizens of Johnson City • Develop a series of one-year plans with the assistance and input of the Housing and Community Development Advisory Board to meet the needs identified and that outlines the financial resources available

2025 ACCOMPLISHMENTS Increased the availability of affordable housing options by providing funding to non-profit partners for the reconstruction or rehabilitation of eight homes Increased the availability of shelter beds by providing funding for the acquisition of a 30+ bed shelter Provided funding to non-profit partners to assist in homeless prevention and re-housing efforts Provided technical assistance to partners to ensure program compliance Worked with internal and external stakeholders to identify barriers to affordable housing development Evaluated the City’s development of affordable/workforce housing priorities

2026 GOALS & OBJECTIVES Continue working with internal and external stakeholders to develop a plan for affordable/workforce housing development Continue supporting the rehabilitation and development of affordable housing in Johnson City Strengthen partnerships with community organizations, the housing authority, and developers to increase housing options

113

Department Overview Legal The City Attorney, Senior Staff Attorney, and Staff Attorney, along with support staff, serve as in-house legal counsel for the City. The Special Assistant to the U.S. District Attorney is also housed within the Legal Department. Key responsibilities: Prepare and review ordinances, leases, options, contracts, legal briefs, court documents, and other legal documents • Oversee the acquisition of real estate • Render advice on legal matters pertaining to inquiries of the City Commission and all City departments • Render opinions and advice regarding personnel matters, civil rights, annexation, zoning, planning, utilities, and solid waste disposal • Litigate in state and federal courts • Provide assistance to various City-appointed boards and commissions

2025 ACCOMPLISHMENTS Represented JC Police regarding 35 contested citations in Municipal Court. Oversaw and processed 26 beer license applications and 23 temporary occasion beer license applications Trained staff and implemented NextRequest platform. Over 182 public records requests have been processed since implementation

2026 GOALS & OBJECTIVES Respond to internal and external questions in relation to the application process and requirements for Business Licenses, Beer Licenses and Temporary Occasions Beer Licenses as they arise Review and approve Beer License Applications and Temporary Occasion Beer License Applications, and prepare and publish Beer Board Agenda, and present completed beer license applications for consideration to the Beer Board Draft and review all contracts, agreements, resolutions and other documents as it pertains to the interest of the City Process and monitor all public records requests utilizing NextRequest platform and train new staff on the process as necessary Assist Development Services in zoning code changes and Fire Department in fire codes changes in compliance with state law Represent JC Police and Codes Enforcement regarding contested citations in municipal court and circuit court upon appeal Represent City in condemnation and code violation cases as they arise Assist in property transactions by drafting and reviewing purchase contract, deeds, releases, and ordinances, if required Review all City employment policies from an employment law perspective and make revisions, as necessary 114

Department Overview COMMUNICATIONS AND ENGAGEMENT The Communications and Engagement Department strives to foster a positive relationship between our municipal government and the citizens it serves. Through a comprehensive communication program, media and employee relations, and special events, Communications and Engagement promotes a positive City image and public trust by telling our story. Communications and Engagement oversees: • • • • •

Communications Media and Employee relations Special Events Grant Writing and Research Public Affairs

Key responsibilities: • Strategize dissemination of information to external and internal stakeholders • Educate the public about government activities and promotes City services • Manage government relations • Research and write grants • Coordinate City events • Enforce, manage and oversee brand standards and management • Manage media requests

2025 ACCOMPLISHMENTS As part of the Main Street Program, hosted 18 downtown community and merchant events Launched first ever Junior Council Monthly newsletter distribution increased by 61% since January 2024 Launched new employee intranet Promoted ‘A Safer 26 in ‘24’ campaign and transitioned to ‘A Safer Drive in ‘25’

2026 GOALS & OBJECTIVES As part of the Main Street Program, work in conjunction with Economic Development and Planning to establish plan for filling vacant downtown buildings Work with inaugural cohort to lead Junior Council program into second year Assist with implementation of parking study Develop regular JC Builds newsletter with updates on initiatives Conduct business/Corporate citizen survey Enhance Parks and Recreation marketing efforts to ultimately increase participation

115

Department Overview HUMAN RESOURCES The Human Resources department strives to be the conduit between City administration and the workforce. The department provides services to two primary customers: • Employees • City management The department also serves as the key contact for the Employee Health Center and assists both clinic staff and the employee population in the use thereof. Key responsibilities: • Administer benefits and compensation • Create initiatives for employee relations • Perform interview, selection and staffing services • Develop opportunities for organization and employees • Administer an annual Health Assessment Program

2025 ACCOMPLISHMENTS The Johnson City Leadership Academy was established as a training program for first time or prospective supervisors Several outdated policies have been revised and approved

2026 GOALS & OBJECTIVES Continue to work with the State of Tennessee to become certified as a CDL examination site Monitor health plan programs to ensure desired outcomes are met

116

Department Overview INFORMATION TECHNOLOGY The Information Technology Department provides technical and computer solutions and support for business operations of the City. In the modern municipal workforce, every employee is a data collector, information curator/consumer, contributing to or making data-driven decisions. IT’s job is to empower the City workforce by maintaining the required uptime on digital infrastructure and applications and to deliver the end-user experience necessary for success in their job duties. Key responsibilities: • Design, implement, and maintain the City’s computer network infrastructure to ensure reliable connectivity and data transfer between various departments and locations • Establish and enforce robust security measures to protect sensitive information, ensure compliance with data privacy laws, and prevent unauthorized access to City systems • Implement reliable backup solutions and disaster recovery plans to safeguard critical data and systems in the event of hardware failure, cyberattacks, or natural disasters • Provide technical support to employees, assisting with troubleshooting, resolving software and hardware issues, and answering IT-related questions • Support the City’s Geographic Information Systems, which provide valuable spatial data for various planning and decision-making processes

2025 ACCOMPLISHMENTS Continued working with our Oracle consultant to desired functionality Continued cybersecurity improvements

2026 GOALS & OBJECTIVES Utility billing software replacement Implement new IT Service Management Oracle ERP Enhancements GIS re-architecture Web infrastructure re-architecture

117

Department Overview CITY COURT The City Charter establishes a municipal court and the municipal judge. The Honorable Stan Widener is presiding over the court at this time. The court convenes in the Municipal Court chambers located in the Municipal and Safety Building, 601 E. Market St. The City judge is appointed by the City Commission for a term of two years. Key responsibilities: • Hear matters regarding city ordinances and violations of state law • Set fees for traffic violations

JUVENILE COURT The Johnson City Juvenile Court provides a forum for legal matters concerning children and youth within the geographic boundaries of Johnson City. According to the population estimates from the United States Census Bureau, the estimated population of Johnson City is approximately 73,000, with 18.4% of those persons being under 18 years old. The Johnson City Juvenile Court typically holds hearings involving approximately 1,500 children every year. The types of legal proceedings within the jurisdiction of the Juvenile Court, under Tennessee law, include: • • • •

Dependency and neglect, abuse of children, and termination of parental rights; Custody, visitation, and child support for children born outside of marriage; Juvenile delinquency and juvenile traffic violators; and Unruly children and youth (including truancy petitions filed by the Johnson City School System).

Key responsibilities: • Provide probation supervision to juvenile offenders • Provide diversion services for first-time offenders • Active participation on the multi-disciplinary truancy intervention boards • Partner with the Johnson City School System to remedy potential educational neglect and truancy of students • Offer linkage to community resources essential for some children’s success

118

Department Overview 2025 ACCOMPLISHMENTS The Safe Baby Court was successfully implemented New information management software was implemented Safety and security improvements have been made to the building The youth on probation through the Johnson City Juvenile Court completed 2069.25 hours of volunteer work for non-profit organizations, including the Salvation Army, One Acre Café, Girls Inc., God’s Corner, Carver Park, area churches, and elderly or disabled members of the community. Eighty-seven (87) youth were successfully released from probation during this time, and all of those youth completed all required community service hours The Juvenile Court probation officers (in their role as intake officers) provided in-person non-legal assistance and information to 649 members of the public who sought information about procedures to initiate judicial proceedings concerning a child or children. Of those, 287 persons filed a petition to access the court without having an attorney. In addition to in-person conferences, the intake officers responded to 511 telephone inquiries from the public seeking procedural information about Juvenile Court without having an attorney

2026 GOALS & OBJECTIVES Expand the reach and services of the Safe Baby Court The Johnson City Juvenile Court will continue to monitor the effectiveness of community service as a tool of treatment and rehabilitation by youth who are assigned community service as a requirement of their probation. The successful release of a youth who successfully completes his/her community service requirement will be considered as evidence of this goal. The total number of hours of community service completed by youth and the community agencies which receive this service will also be documented The Johnson City Juvenile Court will continue to ensure that all persons who need access to the Juvenile Court are able to access the court, regardless of their ability to hire an attorney, by offering non-legal assistance by intake officers to members of the public. The effectiveness of this goal will be measured by documenting the number of intake conferences/contacts between members of the general public and intake officers (probation officers) and the number of pro se petitions actually filed with the court

PURCHASING The Purchasing Department’s primary objective is to provide professional services to acquire quality goods and services in a timely manner for departments of the City and Schools at the least possible cost, while ensuring an open and competitive environment consistent with the quality required and in compliance with all applicable procurement legislation. Key responsibilities: • Process contracts for goods and services • Comply with procurement legislation • Ensure an open and competitive environment 119

Department Overview 2025 ACCOMPLISHMENTS Prepared 13 requests for proposals/qualifications and 117 bids/formal quotes Seven (7) auctions have been completed A system has been put in place to track turnarounds on issuing solicitations (formal quotes and solicitations) along with purchase order issuance

2026 GOALS & OBJECTIVES Conduct a minimum of five (5) on-line vehicle/equipment auctions Eligible Purchasing staff to maintain 100% certification. Pursue new Buyer certification Prepare solicitation documents along with supporting documentation for approx. five (5) requests for proposals and 75 bids/formal quotes Revise Purchasing and Pcard Manual’s then provide employee training events Offer Oracle procurement workshops in collaboration with Accounts Payable to include receipting and submitting for payment

RISK MANAGEMENT Risk Management administers a variety of insurance and safety programs designed to protect and maintain the financial integrity of City-owned assets and provide a safe environment for City employees and the general public. Key responsibilities: • Identify, minimize, and prevent risk exposures through a comprehensive loss prevention and safety program, including site inspections, employee training, departmental safety consultation services, and TOSHA compliance services • Administer the City’s occupational health program, including the Respiratory Protection Program and Vaccination Program • Manage the property insurance program, including loss prevention, boiler inspections, and evaluation of City-owned facilities to ensure that the proper level of insurance coverage is maintained. • Manage the City’s casualty insurance programs, including management of the liability self-insurance program and associated litigation • Manage the workers’ compensation self-insurance program, including claims for City and School employees • Develop contract insurance specifications and analyzing contracts and coverage to ensure City requirements are achieved • Recover expenditures for damage to City property caused by third parties • Administer the return-to-duty program, ensuring employees safely return to work following a serious illness or injury • Administer communicable disease mitigation strategies, including hazard assessment and identification of mitigation measures to ensure employee and customer safety 120

Department Overview 2025 ACCOMPLISHMENTS Total Recordable Case Rate and Lost Time Case Rate are both below the U.S. Bureau of Labor Statistics benchmarks for Local Governments, 28% and 60%, respectively. Develop the Municipal Safety Building’s Security Plan and Emergency Response Plan Created first phase of development of Health & Safety Dashboard for trending analysis with specific Key Point indicators to allow leadership to make real-time impactful decisions.

2026 GOALS & OBJECTIVES Keep OSHA incident rates below the U.S. Bureau of Labor Statistics benchmarks for Local Governments Collaborate with each department on implementing their Health & Safety Plan Collaborate with each department on continuing the completion of Position Analysis/Job Hazard Analysis/Task Analysis for each job position within the department Continue to develop the Health & Safety Dashboard for all departments for trending analysis with specific Key Point indicators to allow leadership to make real-time impactful decisions. Leading Indicators will be the next dataset incorporated into the dashboard

121

Department Overview

General Government General Fund Expenditures $60,000

Dollars (In Thousands)

$50,000

$40,000

$30,000

$20,000

$10,000

FY22

FY23

FY24

FY25

FY26

Fiscal Year

General Government Expenditures by Category

43% Other 36% Personal Services 21% Operating

122

Department Overview General Government

General Government

Citizens of Johnson City, TN

Board of Commissioners

Juvenile Court Judge Juvenile Court (12)

City Manager (4)

Municipal Court Municipal Court Judge

Assistant City Manager (1)

Budget (2)

Information Technology (14)

Human Resources (7)

Economic Development (3)

Responsible for other programs outside of General Government

Community Development (1)

City Attorney

Responsible for other programs outside of General Government

Communications & Engagement (10)

Legal (5)

Purchasing (4.5)

Risk Management (5)

123

Department Overview General Government

Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt.26 vs. Proj. 25

% Change

GENERAL FUND ADMINISTRATIVE GENERAL GOVERNMENT City Commission Administration Communications & Engagement Economic Development Human Resources Legal Purchasing

128,362 1,402,499 611,905 566,044 390,880 427,925

93,989 2,013,193 798,376 878,959 414,733 356,583

115,309 2,330,425 1,055,489 1,090,296 782,690 436,390

115,309 2,229,826 1,055,489 1,090,296 782,690 436,390

136,629 1,881,192 1,147,668 269,731 1,158,540 989,873 393,437

21,320 (348,634) 92,179 269,731 68,244 207,183 (42,953)

18.5% -15.6% 8.7% 100.0% 6.3% 26.5% -9.8%

Total General Government

3,527,615

4,555,833

5,810,599

5,710,000

5,977,070

267,070

4.7%

6,518,803

3,385,044

3,778,676

3,788,000

3,806,125

18,125

0.5%

JUDICIAL City Court Juvenile Court

126,428 911,839

130,935 1,001,210

187,103 1,182,871

187,103 1,174,897

163,498 1,225,850

(23,605) 50,953

-12.6% 4.3%

Total Judicial

1,038,267

1,132,145

1,369,974

1,362,000

1,389,348

27,348

2.0%

RISK MANAGEMENT

446,685

546,961

705,522

712,519

6,997

1.0%

Johnson City Public Library

2,186,977

2,240,975

2,330,251

2,372,836

42,585

1.8%

Other Miscellaneous Appropriations Quasi-Governmental Appropriations

4,307,615 4,642,247

4,255,654 5,259,486

1,209,000 5,276,139

31,288,879 5,276,139

1,857,391 5,066,549

(29,431,488) (209,590)

-94.1% -4.0%

8,949,862

9,515,140

6,485,139

36,565,018

6,923,940

(29,641,078)

-81.1%

22,668,209

21,376,098

20,480,161

50,460,791

21,181,838

(29,278,953)

-58.0%

Personal Services Operating Other

5,198,287 6,333,083 11,136,839

6,119,844 3,500,139 11,756,115

7,430,844 4,233,927 8,815,390

7,430,844 4,134,678 38,895,269

7,591,191 4,293,871 9,296,776

160,347 159,193 (29,598,493)

2.2% 3.9% -76.1%

Total General Government

22,668,209

21,376,098

20,480,161

50,460,791

21,181,838

(29,278,953)

-58.0%

53,705 584,229 161,250

79,337 900,248 134,539

123,102 492,410 134,375

123,102 392,410 134,375

120,000 600,977 134,375

(3,102) 208,567 -

-2.5% 53.2% 0.0%

799,184

1,114,124

749,887

649,887

855,352

205,465

31.6%

53,705 745,479

78,918 1,035,206

98,699 651,188

98,699 551,188

101,812 753,540

3,113 202,352

3.2% 36.7%

799,184

1,114,124

749,887

649,887

855,352

205,465

31.6%

INFORMATION TECHNOLOGY

OTHER PROGRAMS

Total Other Total General Fund Administrative

GENERAL FUND EXPENDITURE SUMMARY

OTHER ADMINISTRATIVE FUNDS COMMUNITY DEVELOPMENT FUND CDBG Administration Housing Rehabilitation THDS Emergency Services Grant Total Community Development Fund EXPENDITURE SUMMARY Personal Services Operating Total Expenditures

124

Department Overview Planning and Development Services

The Planning and Development Services Department provides professional guidance and technical expertise to elected officials, six appointed boards and commissions, city departments, the development community, stakeholders and citizens to assist them in understanding and addressing development concerns and processes in the community.

BUILDING DIVISION Key responsibilities: • Accept plans and generate plans review on all phases of construction in Johnson City, including building, electrical, plumbing, gas/ mechanical and site plans • Issue permits for each phase of construction • Conduct inspections • Issue certificates of occupancy for each project

CODES DIVISION Key responsibilities: • Enforce City codes and minimum housing concerns • Act as liaison for the Board of Dwelling Standards and Review, and in accordance with this board, help resolve minimum and dilapidated housing and unsafe structures • Cite, mitigate and potentially litigate action to help resolve outstanding code violations

125

Department Overview PLANNING DIVISION Key responsibilities: • Develop and administer city-wide planning in accordance with the Comprehensive Plan, a legal document that reflects the community’s vision for its long-range development • Develop and administer a neighborhood planning process, which guides future development of the City and its Urban Growth Boundary • Provide development related guidance and support to those building or subdividing land within the City through the use of Subdivision Regulations and the Zoning Code • Administer land use controls in the Zoning Code, as well as review requests for annexations, re-zonings, right-of-way abandonments, and text amendments to the Zoning Code

2024 ACCOMPLISHMENTS Completed Horizon 2045 Growth Management Plan Initiated JC Builds – task force, roundtable, and internal process improvements

2025 GOALS & OBJECTIVES Adopt Horizon 2045 Growth Management Plan Review and re-write historic guidelines Review and update zoning code Encourage and support professional development opportunities for staff Implement JC builds strategy to streamline plan review, permit & inspection process

126

Department Overview Development Services

Director of Planning & Development Services (22) Employees

Administrative Specialist II (1)

Planning

Code Enforcement

Development Coordinator (1)

Chief Building Official (1)

Planner I (2)

Code Enforcement Supervisor (1)

Senior Planning Technician (1)

Trade Inspector Supervisor (1)

Planning Technician (1)

Trade Inspector II (1)

Trade Inspector I (4)

Code Enforcement Officer (3)

Plans Examiner (1)

Permitting Coordinator (1)

Permitting Technician (2)

127

Department Overview

Development Services Expenditures $2,500

Dollars (In Thousands)

$2,000

$1,500

$1,000

$500

FY22

FY23

FY24

FY25

FY26

Fiscal Year

Development Services Expenditures by Category

86% Personal Services 14% Operating

128

Department Overview Development Services

Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt.26 vs. Proj. 25

% Change

GENERAL FUND Development Services Code Enforcement Planning Total - Development Services

1,278,016 577,944

1,289,770 538,006

1,362,959 661,912

1,309,264 590,736

1,368,721 699,321

59,457 108,585

4.5% 18.4%

1,855,960

1,827,776

2,024,871

1,900,000

2,068,042

168,042

8.8%

1,572,004 283,956

1,525,028 302,748

1,738,914 285,957

1,614,043 285,957

1,785,864 282,178

171,821 (3,779)

10.6% -1.3%

1,855,960

1,827,776

2,024,871

1,900,000

2,068,042

168,042

8.8%

GENERAL FUND EXPENDITURE SUMMARY Personal Services Operating Total Expenditures

E - 19

129

Department Overview Facilities Management

The Facilities Management Department is responsible for building maintenance and improvements for more than 118 city-owned facilities. Key responsibilities include: • Oversees the design and construction of municipal and schools large capital projects, including new construction, renovations, complex HVAC systems, plumbing, electrical, operating systems, and roofing • Preparation of annual operating and capital budgets • Schedule facility modifications, to include providing estimates on equipment, labor, materials and other related costs • Supporting all other city departments in planning and implementing projects according to their specific program needs

2025 ACCOMPLISHMENTS Completed design for new Towne Acres Elementary School Completed Commission Chambers Renovation Completed interior renovations at Keystone Completed transit center dispatch office renovations

2026 GOALS & OBJECTIVES Begin construction on the new Towne Acres Elementary School Continue City Hall improvements (security upgrades, etc.) Complete police training center improvements Complete construction of new fire training tower 130

Department Overview Facilities Management

Facilities Management Director (18) Employees Administrative Specialist II (1) Facilities Maintenance Manager (1)

Crew Supervisor (2)

Lead Custodian (1)

Facilities Maintenance Technician II (3)

Custodian (3)

Facilities Maintenance Technician I (5)

Keystone Custodian (1)

131

Department Overview

Facilities Management Expenditures 2,200 2,000

Dollars (In Thousands)

1,800 1,600 1,400 1,200 1,000 800 600 400 200 0

FY22

FY23

FY24

FY25

FY26

Fiscal Year

Facilities Management Expenditures by Category

59% Personal Services 41% Operating

132

Department Overview Facilities Management

Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt.26 vs. Proj. 25

% Change

GENERAL FUND FACILITIES MANAGEMENT General Facilities Municipal Building Facilities Center Keystone Post Office Total Facilities Management

1,073,122 324,225 17,897 181,800 19,466

1,073,626 272,844 15,539 167,213 26,907

1,582,213 349,377 19,318 154,370 36,773

1,362,679 300,860 19,318 154,370 36,773

1,500,937 307,122 28,261 200,598 7,918

138,258 6,262 8,943 46,228 (28,855)

10.1% 2.1% 46.3% 29.9% -78.5%

1,616,510

1,556,129

2,142,051

1,874,000

2,044,836

170,836

9.1%

881,306 735,204

954,670 601,459

1,283,447 858,604

1,283,447 590,553

1,207,784 837,052

(75,663) 246,499

-5.9% 41.7%

1,616,510

1,556,129

2,142,051

1,874,000

2,044,836

170,836

9.1%

FACILITIES MANAGEMENT EXPENDITURE SUMMARY Personal Services Operating Total Expenditures

133

Department Overview Finance

The Finance Department uses proper accounting procedures to ensure efficient and responsible management of official City records and related financial information in accordance with the City Charter and various state and federal governmental authorities. Work is carried out by the following divisions:

ADMINISTRATION Key responsibilities: • Ensure all divisions of the Finance Department operate efficiently in accordance with the City Charter and proper accounting procedures • Maintain official records of the City, providing financial information to City departments and citizens, preparing ordinances and resolutions

ACCOUNTING Key responsibilities: • Ensure that all cash receipts and expenditures are properly authorized, valued, and recorded in the official books of record; that all related assets and liabilities, including accruals, are properly valued and recorded, and that all local, state, and federal reports are prepared in an accurate and timely manner • Month-end close and prepare monthly financial statements for all departments of the City • Process all disbursements related to school construction and ensure that all such transactions are properly authorized, valued, and reflected in the official books of record • Conduct capital project tracing and fixed asset reporting for the City’s fixed assets, as well as school, land, and buildings • Process approximately 24,000 invoices for goods and services purchased by the City 134

Department Overview COLLECTIONS Key responsibilities: • Ensure adherence to various property tax laws • Maintain business tax files for the Department of Revenue and working with them on sales tax collections • Bill and collect real, personal, and public utility property taxes, wholesale liquor tax, wholesale beer tax, gross receipts tax, beer server permits, and other fees, licenses, permits, and special assessments • Receive all utility payments and receipt collections for Parks and Recreation, the Senior Center, Police Records, Transit, Golf, and Freedom Hall

RECORDS Key responsibilities: • Preserve the official records of the City by scanning, filing, and storing them

2025 ACCOMPLISHMENTS Implement partial payment acceptance on property taxes for the 2024 tax year beginning in October 2024. Three (3) staff accountants completed Certified Municipal Finance Officer training.

2026 GOALS & OBJECTIVES Participate in planning for implementation of new utility billing software to integrate with current ERP system. Transition records management system from current platform which is no longer supported to a new method. Improve the Accounts Payable process to include automation and invoice scanning. Utilize current software to better track City issued licenses and permits (mobile food vendor, alcohol, etc.) as well as demolition liens received from Development Services.

135

Department Overview Finance

Finance Director (19.5) Employees Assistant Finance Director (1)

Administrative Specialist II (1)

136

Accounting

Collections

Records Management

Staff Accountant (5)

Collections Supervisor (1)

Records Specialist (1)

Accounting Technician Payroll (2)

Tax Specialist (1)

Accounts Payable Specialist II (2)

Collections/Customer Service Clerk (4.5)

Department Overview

Finance

Expenditures $2,300 $2,200 Dollars (In Thousands)

$2,100 $2,000 $1,900 $1,800 $1,700 $1,600 $1,500 $1,400 $1,300

FY22

FY23

FY24

FY25

FY26

Fiscal Year

Finance

Expenditures by Category

75% Personal Services 25% Operating

137

Department Overview Finance

Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt.26 vs. Proj. 25

% Change

GENERAL FUND FINANCE Administration Accounting Collections Records Management Total Finance

223,866 953,295 549,260 70,641

228,113 1,102,409 578,845 79,988

244,299 1,135,860 621,566 84,439

244,299 1,286,696 621,566 84,439

255,851 1,162,438 666,082 85,746

11,552 (124,258) 44,516 1,307

4.7% -9.7% 7.2% 1.5%

1,797,062

1,989,355

2,086,164

2,237,000

2,170,117

(66,883)

-3.0%

1,317,515 479,547

1,492,690 496,665

1,593,112 493,052

1,593,112 643,888

1,634,828 535,289

41,716 (108,599)

2.6% -16.9%

1,797,062

1,989,355

2,086,164

2,237,000

2,170,117

(66,883)

-3.0%

FINANCE EXPENDITURE SUMMARY Personal Services Operating Total Expenditures

138

Department Overview Fire

The Johnson City Fire Department’s mission is to embrace servant leadership, maintain a positive and active role in the community, and seek opportunities to help others in traditional and non-traditional fire rescue operations. The department accomplishes this mission through trust, education, teamwork, professionalism, and pride, while pursuing service excellence, and maintaining the highest standards of safety for those who face the loss of life, property, and livelihood. The department’s nine fire stations and 12 emergency response apparatus are staffed by 137 personnel who provide fire suppression, emergency medical services, fire prevention inspection, public education, fire cause and origin determination, hazardous materials response, special rescue operations, training, and related support functions to approximately 73,000 citizens across Johnson City. In 2016, the department was recognized as a Class One Fire Department by the Insurance Service Office (ISO). In 2021 the department received International Accreditation through the Center for Public Safety Excellence (CPSE). Work is carried out by the following divisions:

ADMINISTRATION Key responsibilities: • Plan, implement, and review department short-and long-range goals, train, professional development, logistics, records and reports, and budget development and monitoring • Develop general policies for the direction of the department • Conduct and evaluate needs assessments • Make recommendations for the construction of fire stations and the purchase of apparatus and equipment, and conduct project management • Develop recommendations for the protection of life and property in the City • Coordinate and communicate with other City services and divisions to accomplish the overall mission of the City 139

Department Overview PROTECTION Key responsibilities: • • • • •

The day-to-day provision of emergency services to City residents and guests Respond to all calls for emergency medical assistance Provide service to the community 24 hours a day, 365 days a year Maintain proficiency through in-service and outside training objectives Participate in neighborhood community events, such as fire safety education, smoke detector programs, CPR training, Community Emergency Response Team (CERT) training, homeowners’ association meetings, demonstrations, community gatherings, etc. • Conduct routine equipment maintenance, coordinate apparatus maintenance with Fleet Management, maintain Insurance Service Office (ISO) components, accomplish hose testing, and implement organizational programs.

2025 ACCOMPLISHMENTS Phase one of the Johnson City Fire Department Training Complex was completed. In conjunction with Washington County EMS, trained and licensed 14 emergency medical technicians (EMTs). Purchased and is in the last phase of implementing a new comprehensive records management system (RMS). Completed a review of policies and standard operating guidelines related to the management and operations of our Hazardous Materials (HazMat) Response Team. Completed development of a draft response guideline for Active Shooter and Active Assailant incidents. Completed the organizational structure for our Technician Rescue Team (TRT). The Fire Prevention Division had two additional personnel complete the International Association of Arson Investigators' Fire Investigation Technician (FIT) Certification. The Fire Training Division added a Training Lieutenant and Shift Training Officers (STOs).

2026 GOALS & OBJECTIVES In conjunction with Facilities Management, complete construction of the fire training tower at the new fire training complex The department will Increase tactical training for fire officer to improve their skills in handling the first alarm assignment's tactical decisions to improve efficiency and effectiveness, decreasing property losses. The department will install response timers and status monitors at stations with software to help display times and incident locations upon dispatch. The department and Hazmat Team leadership will develop a standardized training model and deployment procedures. The department and Hazmat Team Leadership will continue to pursue TEMA Level 2 credentialing. The department will continue to prioritize training for all the technical rescue disciplines (swift water, urban search and rescue, confined space, rope, etc.) to move the department toward being an all-hazards competent department. The department will work to initiate a new pre-plan program. This will provide personnel with the opportunity to get out in their respective zones and be familiar with businesses they serve.

140

Department Overview

Fire Department

Fire Chief (138) Employees

Administration

Protection

Prevention

Training

Deputy Fire Chief (1)

District Chief (6)

Fire Marshal (1)

District Chief (1)

Assistant Fire Chief (2)

Lieutenant (27)

Fire Prevention Officer III (1)

Lieutenant (1)

Administrative Services Manager (1)

Driver Engineer (36)

Fire Prevention Officer I (3)

Fire Equipment Manager (1)

Administrative Specialist II (1)

Firefighters (54)

Fire Equipment Technician (1)

141

Department Overview

Fire Department Expenditures $16,500

Dollars (In Thousands)

$15,500 $14,500 $13,500 $12,500 $11,500 $10,500 $9,500 $8,500

FY22

FY23

FY24

FY25

FY26

Fiscal Year

Fire Department

Expenditures by Category

89% Personal Services 11%

142

Operating

Department Overview Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Administration Accreditation Protection Prevention Training

515,544 15,004 12,331,432 483,512 191,113

862,535 10,707 12,221,082 571,214 263,859

889,437 11,000 13,108,147 632,265 411,921

872,789 5,000 13,553,953 632,005 542,010

(16,648) (6,000) 445,806 (260) 130,089

-1.9% -54.5% 3.4% 0.0% 31.6%

Total Fire

13,536,605

13,929,397

15,052,770

15,605,757

552,987

3.7%

11,818,286 1,718,319

12,412,846 1,516,551

13,390,231 1,662,539

13,950,597 1,655,160

560,366 (7,379)

4.2% -0.4%

13,536,605

13,929,397

15,052,770

15,605,757

552,987

3.7%

Fire

Bdgt.26 vs. Proj. 25

% Change

FIRE

FIRE DEPARTMENT EXPENDITURE SUMMARY Personal Services Operating Total Expenditures

143 E - 34

Department Overview Parks & Recreation BY THE NUMBERS

The Parks and Recreation Department provides a wide range of programming, services and facilities for people of all ages to gather, celebrate, and participate in activities that promote their engagement in health, wellness, lifelong learning, community, and the environment. Parks and Recreation staff provide leadership, strategic planning, financial management and administrative support to meet citizens’ expectations for service delivery, quality customer service, diverse programming, and well‐managed facilities. Work is carried out by the following divisions:

ADMINISTRATIVE Key responsibilities include providing leadership to all divisions within the department.

ATHLETIC SERVICES Key responsibilities: • Coordinate adult and youth league and tournament play for over 300 teams and 5,100 participants • Provide athletic facilities and maintenance of those facilities, and coordinate schedules for the following Johnson City Schools’ programs: 1) Seventh grade baseball; 2) Eighth grade baseball, football, and soccer; 3) two middle school programs; and 4) freshman, junior varsity, varsity, and events for football, baseball, tennis, soccer, softball and lacrosse. 144

• 24 public parks • 23 lighted tennis courts • 19 playgrounds + 1 inclusive playground • 2 inclusive splash pads • 5 indoor basketball courts • 6 sand volleyball courts • 1 18-hole disc golf course • 1 18-hole golf course • 9 outdoor basketball courts • 11 youth baseball fields • 10 softball fields • 4 turf diamond fields • 2 turf soccer fields • 12 rectangular fields • 34 miles of walking and hiking trails • Winged Deer Park Mountain Bike Park • Tannery Knobs Mountain Bike Park with Pump Track • 2 dog parks • 1 football stadium + 1 baseball stadium • 4 recreation centers • 1 multi-generational community center with amphitheater • 5 swimming pools • A lakefront area with two boat ramps, an amphitheater, boardwalk, plaza, and pavilion • 30 rentable picnic pavilions • The historic Robert Young Cabin

Department Overview PARK SERVICES Key responsibilities: • Manage the daily schedule of events and services to park patrons and participants in programmed sporting leagues. • Maintain all City park system structures, athletic fields, and common landscaped areas.

RECREATION SERVICES Key responsibilities: • Coordinate and deliver of a range of community recreation programs and services across the City targeting children, youth, adults and seniors as well as other specialized populations • Support local community and cultural groups, include a range of arts, culture and heritage initiatives • Maintain the health, safety and reliability of City facilities.

2025 ACCOMPLISHMENTS Program participation increased through various events and efforts in Community Engagement, Athletics, and the community center (MPCC, Carver, Langston) MPCC launched a highly successful after school program and achieved maximum participation

2026 GOALS & OBJECTIVES Continue the Keefauver Farm project Completion of the Borne Learning Trail at Carver Recreation Establish Beeson Hall as the Athletics base of operations and activate the space for community use Create a Summer Swim League Program Finish walking portion of the Black History Trail project and begin the process of developing online content for the non-walking areas of West-Davis, Carnegie, and Roan Hill

145

Department Overview

SENIOR SERVICES Johnson City Senior Services, a division of the Parks and Recreation Department, operating as the Johnson City Senior Center at Memorial Park Community Center, provides recreational programs, leisure services and educational opportunities for adults 50 and over. Nationally accredited through the National Institute of Senior Centers/National Council of Aging the division is led by its mission of engaging adults in active life through active living operating from a philosophy of whole person wellness. Key responsibilities: • Offer a broad range of education and enrichment opportunities in the areas of health awareness, active lifestyle, functional fitness, lifelong learning, social enrichment, volunteers, transportation, travel, and social services • Provide affordable quality programs and activities to enrich the lives of adults in our community from all economic and social backgrounds

2025 ACCOMPLISHMENTS Hosted an Aging Well conference Senior Olympics participation increased by 18%

2026 GOALS & OBJECTIVES Increase participation in outings and transportation services by 25% over FY25 Offer five Lunch and Learn programs with sponsored meals and guest speakers Complete at least one program off-site each month at assisted and independent living communities, local parks, or civic organizations to highlight the different activities offered at the center 146

Department Overview

GOLF SERVICES

Pine Oaks Golf Course, a division of the Parks and Recreation Department, provides services, programming and facilities for golfers of all levels to enjoy the game. In addition to daily play opportunities, the course offers a practice range, a stocked golf shop, annual pass options and gift certificates.

Key responsibilities include: • Coordinate adult, youth and tournament play • Maintain all structures, practice areas, turf, and landscaped areas

2025 ACCOMPLISHMENTS Numbers of rounds played continued to increase

2026 GOALS & OBJECTIVES Continue to realize high levels of round play through new events, outside fundraiser events, hosting junior events, middle and high school teams, and daily business

147

Department Overview Parks and Recreation Parks & Recreation Director (97.5) Employees

Administration

Aquatics

Athletics

Carver

Assistant Director P&R (2)

Aquatics Center Supervisor (1)

Athletic Manager (1)

Center Supervisor (1)

Administrative Specialist III (1)

Head Lifeguard (1)

Program Coordinator I (4.7)

Program Coordinator I (1.7)

Administrative Specialist II (1)

Lifeguard (2.8)

Park Services Technician (1)

Administrative Specialist I (1)

Receptionist (0.7)

Parks & Recreation Safety Coordinator (1)

Recreation Generalist (0.7)

Planning & Project Manager (1)

Community Engagement

Golf

Langston

MPCC

Community Engagement Specialist (1)

(9) Employees

Multicultural Engagement Manager (1)

Center Supervisor (1)

Program Coordinator (1)

Receptionist (8)

Receptionist (0.7)

Custodian (3.7)

Program Coordinator I (1)

Nature/Fairmont

Parks Services

Seniors

Trail Operations

Park Naturalist (1)

Park Services Manager (1)

(8.7) Employees

Trail Operations Manager (1)

Park Maintenance Supervisor (4) Park Services Technician II (7) Park Services Technician I (12)

Parks Attendant (0.7)

Recreation Services

Lead Parks Attendant (2)

Recreation Services Manager (1)

Parks Attendant (2.1)

P&R Fitness Coordinator (1)

Administrative Specialist I (1)

Program Supervisor (1) Program Coordinator I (4)

148

Department Overview

Parks & Recreation Expenditures $12,000

Dollars (In Thousands)

$10,000

$8,000

$6,000

$4,000

$2,000

FY22

FY23

FY24

FY25

FY26

Fiscal Year

Parks and Recreation Expenditures by Category

67% Personal Services 33% Operating

149

Department Overview Parks & Recreation

Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt.26 vs. Proj. 25

% Change

GENERAL FUND PARKS & RECREATION Administration Aquatics Athletics Carver Recreation Center Community Engagement Keystone Langston Community Centre Memorial Park Community Center Park Services Nature/Outdoor Recreation Recreation Services Trail Operations Total Parks & Recreation

856,086 518,861 473,424 432,167 1,187 232,474 914,118 2,846,614 104,250 -

927,075 569,237 714,674 482,642 1,324 203,245 1,007,800 3,205,470 110,483 -

1,239,733 585,981 764,910 484,353 9,000 308,385 1,071,039 3,673,539 147,800 -

1,039,733 580,981 750,910 484,353 9,000 258,385 1,051,039 3,212,140 137,800 -

979,002 555,914 636,487 463,700 231,095 278,288 980,525 3,431,003 130,704 444,722 175,288

(60,731) (25,067) (114,423) (20,653) 231,095 (9,000) 19,903 (70,514) 218,863 (7,096) 444,722 175,288

-5.8% -4.3% -15.2% -4.3% 100.0% -100.0% 7.7% -6.7% 6.8% -5.1% 100.0% 100.0%

6,379,181

7,221,950

8,284,740

7,524,341

8,306,728

782,387

10.4%

4,050,327 2,328,854

4,558,754 2,663,196

5,355,241 2,929,499

4,955,241 2,569,100

5,524,293 2,782,435

569,052 213,335

11.5% 8.3%

6,379,181

7,221,950

8,284,740

7,524,341

8,306,728

782,387

10.4%

343,949 57,123 425 33,298 612,565

378,383 80,119 415 24,275 642,869

323,255 69,500 42,500 747,082

323,255 69,500 400 42,500 746,682

376,751 69,500 400 40,000 740,577

53,496 (2,500) (6,105)

16.5% 0.0% 0.0% -5.9% -0.8%

1,047,360

1,126,061

1,182,337

1,227,228

44,891

3.8%

659,126 388,234

720,569 405,492

763,730 418,607

827,451 399,777

63,721 (18,830)

8.3% -4.5%

1,047,360

1,126,061

1,182,337

1,227,228

44,891

3.8%

408,200 214,719 80,983 54,776 891 76,765

467,000 235,886 142,690 68,861 7,098 72,990

538,988 306,278 73,450 85,211 9,220 81,495

508,988 306,278 73,450 85,211 9,220 81,495

218,046 243,029 73,875 83,236 9,220 83,409

(290,942) (63,249) 425 (1,975) 1,914

-57.2% -20.7% 0.6% -2.3% 0.0% 2.3%

836,334

994,525

1,094,642

1,064,642

710,815

(353,827)

-33.2%

675,027 161,307

760,479 234,046

923,060 171,582

893,060 171,582

548,306 162,509

(344,754) (9,073)

-38.6% -5.3%

836,334

994,525

1,094,642

1,064,642

710,815

(353,827)

-33.2%

8,262,875

9,342,536

10,561,719

9,771,320

10,244,771

473,451

4.8%

EXPENDITURE SUMMARY Personal Services Operating Total Expenditures PINE OAKS GOLF COURSE Administration Pro Shop Concessions Golf Car Operations Maintenance Total Pine Oaks Golf Course PINE OAKS EXPENDITURE SUMMARY Personal Services Operating Total Expenditures SENIORS' CENTER Administration Programming Activities Transportation Volunteers Health Education Total Seniors' Center EXPENDITURE SUMMARY Personal Services Operating Total Expenditures TOTAL PARKS & RECREATION, GOLF, AND SENIORS

150

E - 44

Department Overview Police

The Johnson City Police Department currently consists of 174 budgeted sworn officers providing law enforcement services to citizens and visitors. Operating as the eighth largest police department in the eighth largest city in Tennessee, the U.S. Census Bureau estimated Johnson City’s population at nearly 73,000 in 2023. JCPD’s jurisdiction spans 44 square miles with more than 600 miles of roadway through Washington, Carter, and Sullivan counties. In addition to law enforcement officers, the FY 2026 budget includes 18 full-time civilian employees. Many of the Police Department’s activities are made possible through the acquisition and management of grant funding from federal and state agencies. Other funding sources support the Police Department’s mission and include the Technology Fund, a municipal court set-aside percentage of citation revenue, defensive driving fees, and the Drug Fund funded through fines and forfeitures. Work is carried out by the following divisions:

ADMINISTRATIVE Key responsibilities: • Oversee the Office of Professional Standards, Accreditation Unit, Planning and Research, Crime Analysis Unit, Juvenile Court officer, Property and Facilities Unit/Evidence, Records Unit, School Resource Unit, and Training Unit • Interact with other city staff and manage policy, budgets, personnel, fleet, and technology

151

Department Overview CRIMINAL INVESTIGATIONS Key responsibilities: • Investigate criminal activity and follow up on reports generated by other divisions • Collect, analyze and preserve evidence • Coordinate search and arrest warrants and arrest suspects as necessary. • Coordinate with other law enforcement agencies to more effectively address public safety issues

OPERATIONS Key responsibilities: • Respond to calls for service involving traffic accidents, ordinance violations, crimes against persons and property, and other calls for assistance • Enforce laws • Special event policing, crime prevention programs, community outreach and education, and involvement in community projects and programs designed to improve citizen partnerships for a safer community • Prevent crimes by maintaining a highly visible presence and enforcing proactive community enforcement measures • Staff special operations units to include bicycle unit, canine unit, crisis intervention team, crisis negotiations unit, explosive ordnance unit, and SWAT unit

2025 ACCOMPLISHMENTS Maintained recruitment efforts to improve staffing Increased storage for property and evidence Prioritized traffic enforcement & roadway safety Provide education to the community on criminal activity & the department’s approach to address this activity

2026 GOALS & OBJECTIVES Reduce the number of crimes committed within the downtown footprint with targeted patrol and effective collaboration with businesses Maintain or decrease the serious (injury and fatal) crash rate on I-26 Decrease Group A criminal offenses throughout the city Continued support and utilization of the Department’s sexual assault protocol to increase sex crimes-related arrests Increase property crime arrests, specifically regarding theft offenses Continue to address illegal drug and gun related crimes throughout Johnson City Prioritize aggressive recruitment objectives

152

Department Overview

JOHNSON CITY/WASHINGTON COUNTY FAMILY JUSTICE CENTER Key responsibilities: • Provide both direct and indirect services to victims of domestic violence, sexual assault and human trafficking • Provide outreach, education and presentations to the community

153

Department Overview

Police Department Expenditures $22,000

Dollars (In Thousands)

$20,000

$18,000

$16,000

$14,000

$12,000

$10,000

FY22

FY23

FY24

FY25

FY26

Fiscal Year

Police Department Expenditures by Category

83% Personal Services 13% Operating 4%

154

Other

Department Overview

Police Department Chief of Police (192) Employees

Administrative Specialist II (1)

Family Justice Center Manager (1)

Deputy Chief (1)

Criminal Investigation Division

Patrol

Canine

Records

Captain (1)

Major (1)

Lieutenant (1)

Sergeant (1)

Lieutenant (1)

Captain (4)

Sergeant (1)

Police Officer (2)

Sergeant (4)

Lieutenant (4)

Police Officer (3)

Records Clerk (6)

Police Officer (20)

Sergeant (10)

Digital Forensic Officer (1)

Police Officer (104)

Crime Analyst (1)

Administrative Specialist II (2)

Drug Fund

Training

Services Administration

Property

Accreditation

Lieutenant (1)

Major (1)

Sergeant (1)

Police Officer (3)

Police Officer (2)

Captain (1)

Police Officer (3)

Administrative Specialist II (1)

Lieutenant (2) Homeless Outreach Coordinator (2)

Police Grant Fund Victim Services Coordinator (2)

Administrative Specialist III (1) Planning and Research Analyst (1)

155

Department Overview Police

Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt.26 vs. Proj. 25

% Change

GENERAL FUND POLICE Administration Criminal Investigation Division Crime Prevention Patrol Canine SWAT EOD (Bomb Squad) Records Training Services Administration Property Accreditation Detention Family Justice Center

798,578 2,099,647 3,478 10,315,756 358,068 7,488 5,767 623,609 378,914 433,016 393,277 263,893 307,444 139,169

746,835 2,115,976 8,947 9,958,039 461,006 24,390 2,135 640,762 667,880 776,632 383,375 358,894 4,719 198,073

684,020 2,825,747 10,000 11,980,013 392,508 17,540 6,550 794,153 647,842 904,716 478,298 441,227 188,314

790,012 2,660,422 4,600 11,852,823 513,593 14,040 6,050 784,872 661,324 1,005,665 474,169 459,783 185,194

105,992 (165,325) (5,400) (127,190) 121,085 (3,500) (500) (9,281) 13,482 100,949 (4,129) 18,556 (3,120)

15.5% -5.9% -54.0% -1.1% 30.8% -20.0% -7.6% -1.2% 2.1% 11.2% -0.9% 4.2% 0.0% -1.7%

16,128,104

16,347,663

19,370,928

19,412,547

41,619

0.2%

Police Grant Fund Drug Fund Police Technology Fund

174,263 209,659 204,707

1,009,253 421,915 128,809

677,275 268,395 187,250

677,275 359,895 187,250

230,125 304,000 192,778

(447,150) (55,895) 5,528

-66.0% -15.5% 3.0%

Total Other Programs

588,629

1,559,977

1,132,920

1,224,420

726,903

(497,517)

-40.6%

16,716,733

17,907,640

20,503,848

20,595,348

20,139,450

(455,898)

-2.2%

13,292,447 2,835,657 588,629

13,797,658 2,550,005 1,559,977

16,585,052 2,785,876 1,132,920

16,585,052 2,785,876 1,224,420

16,773,017 2,639,530 726,903

187,965 (146,346) (497,517)

1.1% -5.3% -40.6%

16,716,733

17,907,640

20,503,848

20,595,348

20,139,450

(455,898)

-2.2%

Total General Fund OTHER PROGRAMS

Total Police

POLICE EXPENDITURE SUMMARY Personal Services Operating Other Total Expenditures

156

Department Overview Public Works

Services provided by the Public Works Department are instrumental in addressing environmental, public health, and local transportation issues. Public Works manages the maintenance of streets with services including stormwater infrastructure, asphalt paving, pothole and cut/patch repair, the removal of snow and ice from bridges and streets, as well as street sweeping. Work is carried out by the following divisions:

STREET Key responsibilities: • Pavement maintenance (patch, resurface, traffic calming and alley maintenance) • Right-of-way maintenance (mow, street sweep, and snow removal) • Landscape and urban forestry • Maintenance of public spaces in the downtown area • Construction and maintenance of sidewalks, roadways and public parking lots

TRAFFIC Key responsibilities include: • Install and maintain all traffic control signage, pavement markings and signalization 157

Department Overview ENGINEERING Key responsibilities: • • • •

Perform development plan reviews Oversee public and private construction Design and manage construction projects Review street light requests

The General Fund supports the streets, traffic and engineering divisions.

STORMWATER Key responsibilities: • Maintain and upgrade the Stormwater system The Stormwater Fund supports the Stormwater division.

2025 ACCOMPLISHMENTS Substantial completion of West Walnut Street improvements Designed completed for West Walnut Street holding pond Completed 100% of resurfacing program Substantial completion of Oakland Avenue bridge

2026 GOALS & OBJECTIVES Complete 100% of resurfacing program Manage consultant W Walnut Street (SOF to Antioch) Design Complete design of widening and signal at Rockingham and N Roan Complete design of widening and signal at Sam Jenkins and Suncrest Complete design of widening and signal at Indian Ridge and Market Complete design and begin construction of new road between Suncrest and Roscoe Fitz Complete 50% Downtown Camera installation Complete design and begin construction of upgraded downtown crosswalk lighting Complete Oakland/ Mountainview Upgrade

158

Department Overview

Public Works Expenditures $18,000

Dollars (In Thousands)

$16,000 $14,000 $12,000 $10,000 $8,000 $6,000 $4,000

FY22

FY23

FY24

FY25

FY26

Fiscal Year

Public Works

Expenditures by Category

58% Operating 42% Personal Services

159

Department Overview Public Works Public Works Director (157.6) Employees

Trafﬁc

Streets Division

Tree Beautiﬁcation & Landscaping

Engineering

Engineering Manager (1)

Assistant Director of Public Works (1)

City Forester (1)

City Engineer (1)

System Specialist (1)

Operations Manager (0.5)

Crew Supervisor (2)

Assistant City Engineer (1)

Signal Technician (3)

Design & Construction Coordinator (2)

Landscape Technician (3)

Civil Engineer (2)

Signs & Markings Specialist (1)

Administrative Specialist II (1)

MEO (1)

Senior Construction Inspector (1)

Signs & Markings Technician (6)

Administrative Specialist III (1)

Tree Trimmer (2)

Construction Inspector (1)

Administrative Specialist II (1)

Survey Supervisor (1)

Civil Engineer (1)

Surveyor (1)

Custodian (1)

Engineering Technician II (1)

Survey Technician (1)

Solid Waste

Stormwater

65.6 Employees

8.5 Employees

Pavement Maintenance

Street Sweeping

Construction Admin.

ROW Maintenance

General Supervisor (1)

MEO (2)

General Supervisor (2)

Facilities Maintenance Technician (1)

Crew Supervisor (1)

Crew Supervisor (3)

Crew Supervisor (1)

MEO (10)

Concrete Maintenance Worker (6)

MEO (3)

Facilities Maintenance Technician (1)

Tree Trimmer (2)

Downtown Maintenance

MEO (1) MEO (9)

160

Department Overview Public Works

Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt.26 vs. Proj. 25

% Change

GENERAL FUND PUBLIC WORKS Administration Street Division Pavement Maintenance Street Resurfacing/Reconstruction ROW Maintenance Street Sweeping Mowing Tree Beautification Snow Removal Landscaping Construction Administration Downtown Maintenance Traffic Calming Sidewalk New /Replacement Signage/Painting Street Lighting Traffic Signals Engineering Total Public Works

489,171 646,623 753,480 4,509,219 559,496 196,709 463,578 382,369 151,080 348,666 2,114,944 216,752 45,470 129,086 1,246,547 1,608,123 394,575 969,656

407,009 731,481 875,313 5,304,425 556,531 217,126 442,494 407,860 204,961 401,304 1,899,565 616,068 26,620 169,690 1,385,368 1,766,162 270,713 1,115,780

384,347 692,757 1,102,013 5,423,195 570,817 196,177 541,500 448,322 248,940 462,856 2,219,416 225,027 30,000 219,600 1,624,101 1,765,000 324,000 1,245,449

349,756 640,409 952,832 4,899,417 559,443 196,177 472,765 407,973 216,535 411,199 1,919,669 204,775 27,300 199,836 1,477,632 1,765,000 294,840 1,133,359

359,757 716,020 1,120,482 5,209,500 579,317 214,509 454,100 436,067 245,840 459,884 2,132,232 209,597 26,300 118,100 1,436,284 2,060,000 124,300 1,126,536

10,001 75,611 167,650 310,083 19,874 18,332 (18,665) 28,094 29,305 48,685 212,563 4,822 (1,000) (81,736) (41,348) 295,000 (170,540) (6,823)

2.9% 11.8% 17.6% 6.3% 3.6% 9.3% -3.9% 6.9% 13.5% 11.8% 11.1% 2.4% -3.7% -40.9% -2.8% 16.7% -57.8% -0.6%

15,225,544

16,798,470

17,723,517

16,128,917

17,028,825

899,908

5.6%

5,914,838 9,310,706

6,358,837 10,439,633

7,305,398 10,418,119

7,005,398 9,123,519

7,133,578 9,895,247

128,180 771,728

1.8% 8.5%

15,225,544

16,798,470

17,723,517

16,128,917

17,028,825

899,908

5.6%

1,196,826 653,084

1,029,678 875,154

1,511,803 1,021,732

1,209,000 1,021,732

1,583,818 1,297,684

374,818 275,952

31.0% 27.0%

1,849,910

1,904,832

2,533,535

2,230,732

2,881,502

650,770

29.2%

GENERAL FUND EXPENDITURE SUMMARY Personal Services Operating Total Expenditures OTHER FUNDS: Storm Water Management Operations Other* Total Storm Water Management

* Other includes debt service interest, depreciation, admin fees, transfers, and other fees

E - 56

161

Department Overview SOLID WASTE Solid Waste, a division of Public Works, is responsible for the collection of residential, commercial, and industrial refuse in Johnson City and Washington County. The division’s 65.6 employees service an area of 320 square miles, operating an average of 32 routes daily, and travel approximately 800,000 miles per year. Additional brush and leaf collection is provided up to 34 weeks annually. Key responsibilities: • Collect residential, commercial and industrial refuse within Johnson City and Washington County • Collect brush and leaves • Process recyclable material from the curbside recycling program and five drop-off sites throughout the City

2025 ACCOMPLISHMENTS Began rate study to ensure continued financial sustainability

2026 GOALS & OBJECTIVES Complete and implement results of rate study Implement software for industrial rolloff management Research software for commercial collection to produce more efficiencies and increase productivity

162

Department Overview Solid Waste

Public Works Director

Solid Waste Operations Manager (65.6) Employees

Municipal Solid Waste

Regional Solid Waste

City Collections Sanitation Equipment Operator (10)

Solid Waste Health, Safety, & Skills Training Specialist (0.5)

Crew Supervisor (0.5)

Management Analyst (0.5)

Service Technician (2)

Administrative Specialist III (0.5)

MEO (0.5)

General Supervisor (0.5)

Administrative Specialist II (1)

Industrial Collections Sanitation Equipment Operator (7)

Sanitation Equipment Operator (11)

Commercial Collections

Iris Glen Landﬁll

Refuse Collection

Administration

Sanitation Equipment Operator (6)

Environmental Auditor (0.6)

General Supervisor (1)

Solid Waste Health, Safety, & Skills Training Specialist (0.5)

Crew Supervisor (1)

Management Analyst (0.5)

Litter Collection

Recycling MEO (6.5)

MEO (2)

Sanitation Equipment Operator (9)

Administrative Specialist III (0.5) Administrative Specialist II (2)

General Supervisor (0.5)

Leaf Collection

Yard Waste Diversion

Crew Supervisor (0.5)

163

Department Overview

Solid Waste Expenditures $22000

Dollars (In Thousands)

$20000 $18000 $16000 $14000 $12000 $10000 $8000 $6000 $4000

FY22

FY23

FY24

FY25

FY26

Fiscal Year

Solid Waste

Expenditures by Category

57% Operating 26% Personal Services 17% Other

164

Department Overview Solid Waste

Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt.26 vs. Proj. 25

% Change

SOLID WASTE Municipal Solid Waste Administration Residential Collection Commercial Collection Industrial Collection Bowser Ridge Landfill Cash Hollow Iris Glen Landfill Civitan Landfill Recycling Litter Collection Refuse Collection Leaf Collection Yard Waste Diversion Other*

738,310 2,351,409 2,586,347 3,351,717 81,300 10,671 75,705 935 1,330,632 122,934 1,005,177 260,161 205,474 1,636,827

813,884 2,483,763 2,748,237 3,309,002 40,722 660 84,588 1,540 1,413,989 212,701 1,059,482 341,760 252,719 1,764,237

823,447 2,374,489 2,518,372 3,376,317 145,500 6,000 99,988 3,375 1,453,457 232,569 1,117,267 270,500 336,450 1,874,948

931,000 2,435,000 2,703,000 3,107,000 65,500 6,000 90,134 3,375 1,654,657 232,569 1,329,481 270,500 336,450 1,874,948

1,240,331 2,487,629 2,542,575 3,441,109 200,500 6,000 102,987 3,375 1,468,453 219,774 1,159,979 360,431 322,450 2,242,989

309,331 52,629 (160,425) 334,109 135,000 12,853 (186,204) (12,795) (169,502) 89,931 (14,000) 368,041

33.2% 2.2% -5.9% 10.8% 206.1% 0.0% 14.3% 0.0% -11.3% -5.5% -12.7% 33.2% -4.2% 19.6%

Total 13,757,599 14,527,284 * Other includes debt service interest, depreciation, admin fees, and other fees/transfers

14,632,679

15,039,614

15,798,582

758,968

5.0%

MUNICIPAL SOLID WASTE EXPENDITURE SUMMARY Personal Services Operating Other

2,954,862 9,165,910 1,636,827

3,593,026 9,170,021 1,764,237

3,719,699 9,038,032 1,874,948

3,719,699 9,444,967 1,874,948

3,945,349 9,610,244 2,242,989

225,650 165,277 368,041

6.1% 1.7% 19.6%

13,757,599

14,527,284

14,632,679

15,039,614

15,798,582

758,968

5.0%

3,543,996 925 765,200

3,633,924 17,250 849,890

3,412,889 6,700 843,416

3,380,000 6,700 853,416

3,478,672 6,700 1,132,729

98,672 279,313

2.9% 0.0% 32.7%

4,310,121

4,501,064

4,263,005

4,240,116

4,618,101

377,985

8.9%

1,403,707 2,141,214 765,200

1,516,499 2,134,675 849,890

1,409,452 2,010,137 843,416

1,409,452 1,977,248 853,416

1,432,789 2,052,583 1,132,729

23,337 75,335 279,313

1.7% 3.8% 32.7%

Total Expenditures 4,310,121 4,501,064 * Other includes debt service interest, depreciation, admin fees, and other fees/transfers

4,263,005

4,240,116

4,618,101

377,985

8.9%

TOTAL SOLID WASTE

18,895,684

19,279,730

20,416,683

1,136,953

5.9%

Total Expenditures REGIONAL SOLID WASTE Administration WCUD Landfill Other* Total REGIONAL SOLID WASTE EXPENDITURE SUMMARY Personal Services Operating Other

18,067,720

19,028,348

165

Department Overview Fleet Management Fleet Management’s primary objective is to ensure all city departments have the resources available in vehicles, equipment and radios to provide efficient services to the citizens of Johnson City. Fleet Management is one of only 12 organizations in the state to have earned a Blue Seal of Excellence from the National Institute for Automotive Service Excellence. Key responsibilities: • • • • •

Maintain two fuel sites and an automated fueling system Provide effective management, maintenance and repair of fleet assets in a timely, cost effective manner Perform preventive maintenance and repairs on all city vehicles, equipment and radios Responsible for the communication system and tower sites Oversee 700 radios

2025 ACCOMPLISHMENTS Achieved 100% safety rating on school buses and fire trucks Performed over 17,200 services and repairs Earned a Blue Seal of Excellence from the National Institute for Automotive Service Excellence

2026 GOALS & OBJECTIVES Achieve fleet availability of 95%, which defined as the percentage of vehicles/equipment available for use and not out of service due to repair or maintenance. Maintain 100% safety rating for all School and Fire vehicles. Maintain 85% of all repairs performed in-house. Maintain 100% compliance of all fuel sites with the Department of Environmental Protection guidelines. Evaluate the productivity and efficiency of each technician, striving to maintain an 80% production rating for each technician. Continue training for all personnel to maintain ASE Certification, with a goal of 60% of the technicians have a Master ASE Certification. Achieve a minimum of 75% of all vehicle/equipment preventative maintenance performed on schedule, which will reduce down time, cost, and safety issues. Achieve 70% of all repairs/maintenance completed within one workday of being scheduled in the shop. To provide Fleet employees with a unique work environment that balances exceptional customer service, hard work, personal growth and gratification.

166

Department Overview Fleet Management

Fleet Management Director (34.5) Employees

Operations

Vehicles & Equipment

Communications

Fleet Management Superintendent (1)

Fleet Management Supervisor (1)

Radio Services Manager (1)

Inventory Control Manager (1)

Fleet Management Maintenance Technician (1)

Inventory Specialist (2)

Fleet Maintenance Supervisor (4)

Administrative Specialist II (1.5)

Master Service Technician (2)

Senior Service Technician (4)

Service Technician (13)

Tire Service Worker (2)

167

Department Overview

Fleet Management Expenditures $12,000

Dollars (In Thousands)

$10,000

$8,000

$6,000

$4,000

$2,000

FY22

FY23

FY24

FY25

FY26

Fiscal Year

Fleet Management Expenditures by Category

69% Operating 27% Personal Services 4%

168

Other

Department Overview Fleet Management

Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt.26 vs. Proj. 25

% Change

FLEET MANAGEMENT Operations Vehicles and Equipment Communications Other Total

697,440 8,380,637 155,955 397,731

827,891 8,420,598 160,921 399,194

912,882 9,975,603 171,042 395,656

873,325 9,899,821 171,468 415,928

(39,557) (75,782) 426 20,272

-4.3% -0.8% 0.2% 5.1%

9,631,763

9,808,604

11,455,183

11,360,542

(94,641) -

-0.8% #DIV/0!

2,536,698 6,697,334 397,731

2,972,758 6,436,652 399,194

3,043,956 8,015,571 395,656

3,043,876 7,900,738 415,928

(80) (114,833) 20,272

0.0% -1.4% 5.1%

9,631,763

9,808,604

11,455,183

11,360,542

(94,641)

-0.8%

FLEET MANAGEMENT EXPENDITURE SUMMARY Personal Services Operating Other Total Expenditures

169

Department Overview Freedom Hall Freedom Hall Civic Center is a multipurpose arena that opened on July 5, 1974, providing assembly, cultural, sports, entertainment facilities and services to the Johnson City schools, community and region. FHCC is located on the Liberty Bell campus and is adjacent to the Liberty Bell Middle School. Over the last 50 years, Freedom Hall Civic Center has entertained millions of visitors with ice performances, circuses, horse shows, sporting events, conventions, music concerts, lecturers, bull riding, rodeos and other events. Key responsibilities: • • • •

Schedule events, performances and lectures Maintain a facility that has a fixed seating capacity of 5,368 and a maximum capacity of 6,868 Promote shows to maximize growth and sales Produce events at the Civic Center

2025 ACCOMPLISHMENTS Hosted the Big South conference tournaments Installed improved lighting

2026 GOALS & OBJECTIVES Host 20 or more ticketed events, 16 basketball events, and 12 local events Develop a sponsorship/partnership plan for added income of 25,000 to 50,000 Continue working with the Visitor’s Bureau to develop opportunities for Freedom Hall

170

Department Overview Freedom Hall

General Manager (6) Employees

Administration

Maintenance

Box Office Manager (1)

Maintenance & Production Manager (1)

Box Office Clerk (1)

Maintenance Worker (2)

Shows

Parking

Concessions

171

Department Overview

Freedom Hall Expenditures $3,000

Dollars (In Thousands)

$2,500

$2,000

$1,500

$1,000

$500

FY22

FY23

FY24

FY25

FY26

Fiscal Year

Freedom Hall

Expenditures by Category

70% Operating 30% Personal Services

172

Department Overview Freedom Hall

Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt.26 vs. Proj. 25

% Change

FREEDOM HALL Administration Shows Maintenance Concessions Parking Total Freedom Hall

384,834 1,895,057 398,257 6,200

392,044 1,927,609 426,335 625 2,849

385,129 1,007,088 525,395 36,472 9,500

417,000 1,246,000 629,000 310 8,200

392,976 960,538 517,251 36,472 5,000

(24,024) (285,462) (111,749) 36,162 (3,200)

-5.8% -22.9% -17.8% 11665.2% -39.0%

2,684,348

2,749,462

1,963,584

2,300,510

1,912,237

(388,273)

-16.9%

511,783 2,172,565

564,032 2,185,430

551,411 1,412,173

551,411 1,749,099

579,957 1,332,280

28,546 (416,819)

5.2% -23.8%

2,684,348

2,749,462

1,963,584

2,300,510

1,912,237

(388,273)

-16.9%

FREEDOM HALL EXPENDITURE SUMMARY Personal Services Operating Total Expenditures

173 E - 64

Department Overview MTPO

The Metropolitan Transportation Planning Organization (MTPO) serves as the regional transportation planning and coordination agency for the Johnson City Urban Area. The urbanized area includes Johnson City, Jonesborough, Elizabethton, Bluff City, a portion of the town of Unicoi, and Carter, Sullivan, and Washington counties. It should be noted that the urban area is defined by the U.S. Census Bureau. Federal law requires an MTPO to be established for any urbanized area over 50,000. The current population of the Johnson City Urban Area is 128,519, which is considered a small urban area by Federal Highway Administration. The City of Johnson City is the lead jurisdiction for the MTPO and is the largest jurisdiction in the MTPO. Per the MTPO bylaws, the mayor of Johnson City or their proxy is the chairman of the MTPO executive board and the city manager or their proxy is the chairman of the executive staff. Johnson City, being the lead agency, is responsible to ensure all federal laws and regulations are met in carrying out transportation planning activities. This is accomplished through the MTPO staff who are employees of Johnson City. Key responsibilities: • Tasks associated with the development and maintenance of the Metropolitan (Long Range) Transportation Plan and the Transportation Improvement Program

174

Department Overview 2025 ACCOMPLISHMENTS Hired a consultant to complete corridor study on State Route 75 in Gray The new MTPO website was completed and launched The draft of the new Unified Planning Work Program was submitted to TDOT

2026 GOALS & OBJECTIVES Continue to facilitate coordination between TDOT, Washington County, and the City of Johnson City on the transportation issues in the Gray community through the completion of the State Route 75 Corridor Study Work with TDOT for greater assistance with the development, maintenance, and use of the Travel Demand Forecast Model. This will be a multi-year process Update the Johnson City Urbanized Area Coordinated Public Transit-Human Services Transportation Plan. This will allow Johnson City Transit to remain eligible for Section 5310 grant funding Finish the review process for the Fiscal Years 2026-2027 Unified Planning Work Program (UPWP). This document will cover MTPO planning activities over a two-year period Finish the state and federal review process for the new Fiscal Years 2026-2029 Transportation Improvement Program (TIP) Work with TDOT over the next year to implement the new cloud-based e-TIP software platform for MPOs, TDOT, and FHWA. Local jurisdictions and the public should also be able to view the projects Select a contractor to begin the update to the Metropolitan Transportation Plan. The update process will cover a two-year period. This is required by federal law.

175

Department Overview MTPO

MTPO (2) Employees

MTPO Manager (1)

Senior Transportation Planner (1)

176

Department Overview

MTPO

Expenditures $600

Dollars (In Thousands)

$500

$400

$300

$200

$100

FY22

FY23

FY24

FY25

FY26

Fiscal Year

MTPO

Expenditures by Category

53% Personal Services 47% Operating

177

Department Overview Transportation Planning

Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt.26 vs. Proj. 25

% Change

MTPO Fund MTPO - FWHA MTPO - FTA

265,446 18,211

264,209 78,532

417,130 87,035

438,255 -

21,125 (87,035)

5.1% -100.0%

Total - MTPO

283,657

342,741

504,165

438,255

(65,910)

-13.1%

220,791 62,866

292,441 50,300

312,080 192,085

233,561 204,694

(78,519) 12,609

-25.2% 6.6%

283,657

342,741

504,165

438,255

(65,910)

-13.1%

EXPENDITURE SUMMARY Personal Services Operating Total Expenditures

178

Department Overview Transit STUDENT TRANSIT The Student Transportation division operates a total of 49 large and small school buses. These buses operate along 206 routes within the corporate boundaries of Johnson City. School bus service is provided for eight elementary schools, two middle schools, one alternative school and one high school. Service for Special Education students is provided for ages 3 to 21 throughout the system. Key responsibilities: • Provide bus service to schools • Transport 5,100 passengers per day; 912,257 passengers annually • Cover 439,167 miles annually

2025 ACCOMPLISHMENTS The state inspection rate for school buses was 100% Emergency evacuation training for all elementary students and teachers was completed Continue replacing the aging bus fleet. Three (3) small buses and two (2) small buses with wheelchair lifts were ordered. Delivery time is 12 to 18 months

2026 GOALS & OBJECTIVES Maintain a 100% state inspection rate for 100% of the school bus fleet as part of the annual fleet inspection Continue emergency evacuation training for students and teachers Continue to hire and train new drivers for replacement and expansion of services based on demand. Explore new ways to recruit and retain school bus drivers Continue to replace buses that will age out of service

179

Department Overview

Student Transportation Expenditures $3,200 $3,000

Dollars (In Thousands)

$2,800 $2,600 $2,400 $2,200 $2,000 $1,800 $1,600 $1,400 $1,200 $1,000

FY22

FY23

FY24

FY25

FY26

Fiscal Year

Student Transportation Expenditures by Category

78% Personal Services 22% Operating

180

Department Overview MASS TRANSIT Johnson City Transit began operations in October 1979. JCT receives federal grant funding through the Federal Transit Administration and state grant funding through the Tennessee Department of Transportation. As a grant recipient, Johnson City Transit falls under and complies with various federal and state requirements, including Title VI of the Civil Rights Act of 1964 and the Americans with Disabilities Act of 1990, as amended. Work is carried out by the following divisions: Regular Fixed Route

BucShot

Key responsibilities include:

• Oversee 15 fixed routes • Originate and terminate route at the Johnson City Transit Center • Maintain and operate Johnson City Transit Center

• Partner with East Tennessee State University • Shuttle service to campus and adjacent housing during fall and spring semesters • Oversee three BucShot routes • Maintain ADA accessibility Paratransit Key responsibilities include: • Provide curb-to-curb paratransit service for mobility-impaired individuals Job Access Key responsibilities include:

New Freedom

• Connect welfare recipients, disabled individuals and low-income persons to a job and related employment activities

Key responsibilities include: • Maintain program funds to support new transportation services, beyond those required by the Americans with Disabilities Act • Assist individuals with disabilities with transportation, including transportation to and from jobs and employment support services • Provide the Orange Route fixed-route service to Boones Creek and Med-Tech areas 181

Department Overview HIG HW AY

2025 ACCOMPLISHMENTS

11E

Y NR HE

-E

AIR POR TR

19W

HW Y

RT FO

Completed renovation of the old Greyhound space that will be utilized by JCT dispatch and office staff Completed successful Federal Transit Administration triennial review

2026 GOALS & OBJECTIVES

19W

11E

TO L

BR IS

GRAY STA TIO N

HW Y

Replace vehicle camera systems Replace bus lot video surveillance system Continue working with TDOT and local representatives on identifying other types of funding for operations KI

OR T

BRI DG E

ICKE NS

BO BBY

HIC KS

HW Y

AN RO ST

OLD G

Y RA

ST AT IO N

P TIN S S AUS

R IN

RT FOU H AV 23

OU EM

Cre

N. Ro

TO N

M IL

VIEW

E LAKE

OW NS

KL AN D

PL ES

Blu e-

PE O

381

AKLAN D AV RD AUGA WAT

an/Princet on

WM OU NT AI NV I

CA RR OL LC RE E

BROYLES DR

Bo on es

W LA KEVI EW

ng e-

O ra

IEW NV AI NT

Gro

ey in -P

GA W AT AU E Cit

WA TE

KE AR EM

N HWY HTO

a r ket

ALO FF BU

A AV

T TS

GIO

SP G

Blu

-K

sto

67 HWY

E ST

W WATA U G

d-W Re

NOVUS DR

ABET

E MAPL

321

E ON BO

UN A

MO N

ST R

NT LAMO

ELIZ

RI N

all/ Knob Cre -M ek

hn so

AS OL

EEK

ST AY DW

-N

EL d ol

DI IN

OA S BR

ST S

A FR

JOHN EXUM PK WY

SIM

ALE

E AT ST

CL AU DE

KI N

BOONE S CR

DW AY

P ECH KW

ilv

ERTY BELL BLV D

PACT

E DG

UN OA

BA XT E

LIB NK LI N

ET NS SU

MED -T

OD WO

ASTLE D NTC R OU

Gre

KNOB CREEK R

-S

11E

Purple - ETSU Purple - State of Franklin Red - S Roan Red - W Market

HIG

RO KE E

HW AY 81

Silver - N Johnson City

RD SW AD L

LEW IS RD

OL D

RD OKO LON A

DR D

REE N

WO OD OO NW

E IN HU FF

34 RO UT E

TATE

Orange - Med Tech

S EL

Orange - Boones Creek

361

UR LA

Y W

H AN LIG

Green - VA/JCMC

Private Drive

BU FF AL O

Green - Piney Grove

Road

M IL

Gold - Mall/Knob Creek Gold - Mall/N Roan

Major Rd or Hwy

UTH RD MO

PLY

Blue - N. Roan/ Princeton

Interstate

PK W

Blue - Keystone

OA K

WM AIN

Mass Transit Routes

ON E

ANTIOC H R

JCT BusStops

182

UNIVERSITY

LOWE R R D YF MA

LVD CKSON B

W JA

Roads

11E

353

N LI NK RA

F OF

OU D JONESBOR

E AT ST

-E

of Franklin

W WALNUT ST

321

W COLLEGE S T

C JCM

Purple - State

- VA/

S RD R SELL CARTE

LVD

n Gree

EST AV

MCK INL EY

SOUTHW

O KS

E JA

Department Overview

Mass Transit Expenditures $6,500

Dollars (In Thousands)

$6,000 $5,500 $5,000 $4,500 $4,000 $3,500 $3,000 $2,500 $2,000

FY22

FY23

FY24

FY25

FY26

Fiscal Year

Mass Transit

Expenditures by Category

72% Personal Services 18% Operating 10% Other

183

Department Overview

Transit

Transit Director (86.5) Employees

Student Transportation

School Bus Transportation

Special Education

Administrative Specialist II (1)

Special Education Supervisor (1)

CDL Examiner (0.5)

Transit Operator (12.4)

Mass Transit

School Transportation Supervisor (1) Transit Operator (15.7)

Administration

Operations

Job Access

Freedom Grant

Assistant Transit Director (1)

Para Transit Coordinator (1)

Transit Operator (3.9)

Transit Operator (2)

Transit Senior Planner (1)

CDL Examiner (0.5)

Transit Planner (1)

Transit Maintenance Worker (1)

Administrative Specialist III (1)

Transit Operator (36.8)

Transit Technology Specialist (1) Accounts Payable Specialist (1)

184

ETSU Service

Transit Operator (2.7)

Department Overview Transit

Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt.26 vs. Proj. 25

% Change

GENERAL FUND School Transportation School Transit Operations Special Education Vans

1,879,982 888,325

1,915,412 873,874

1,870,414 1,166,136

1,835,690 1,063,310

1,887,518 1,149,751

51,828 86,441

2.8% 8.1%

Total General Fund

2,768,307

2,789,286

3,036,550

2,899,000

3,037,269

138,269

4.8%

2,199,732 568,575

2,273,437 515,849

2,325,790 710,760

2,325,790 573,210

2,368,966 668,303

43,176 95,093

1.9% 16.6%

2,768,307

2,789,286

3,036,550

2,899,000

3,037,269

138,269

4.8%

755,361 3,101,539 189,733 103,165 156,506 37,774 568,241

761,620 3,249,806 198,758 104,050 185,377 131,325 741,383

718,474 3,508,610 316,134 145,000 305,254 186,771 595,000

719,000 3,263,000 166,000 78,000 194,000 223,000 609,250

823,670 3,660,229 304,268 128,000 271,125 212,034 595,000

104,670 397,229 138,268 50,000 77,125 (10,966) (14,250)

14.6% 12.2% 83.3% 64.1% 39.8% -4.9% -2.3%

4,912,319

5,372,319

5,775,243

5,252,250

5,994,326

742,076

14.1%

3,287,114 1,056,964 568,241

3,640,170 990,766 741,383

4,060,595 1,119,648 595,000

3,800,595 842,405 609,250

4,325,581 1,073,745 595,000

524,986 231,340 (14,250)

13.8% 27.5% -2.3%

4,912,319

5,372,319

5,775,243

5,252,250

5,994,326

742,076

14.1%

7,680,626

8,161,605

8,811,793

8,151,250

9,031,595

880,345

10.8%

EXPENDITURE SUMMARY Personal Services Operating Total Expenditures

MASS TRANSIT FUND Administration Operations Job Access Demand Response ETSU Freedom Grant Other Total Mass Transit Fund EXPENDITURE SUMMARY Personal Services Operating Other Total Expenditures TOTAL SCHOOL AND MASS TRANSIT

E - 76

185

Department Overview Water & Sewer Services

The City of Johnson City Water and Sewer Services Department began its operations in the early 1900s, providing potable water service to the citizens and businesses of the city. Treatment of wastewater began in the mid-1950s. Over the years, the department has expanded to serve residents in parts of four counties that surround the corporate limits of Johnson City. As of December 2023, the department serves 47,775 water accounts, of which 29,186 are inside the city limits and 18,589 are outside the city limits, and 30,543 wastewater customers, of which 25,524 are inside the city limits and 5,019 are outside the city limits. The system serves a total population of approximately 118,000 individuals. The department has two water treatment plants with the capacity to produce 28 million gallons of potable water per day. The Unicoi Water Treatment Plant, located to the south of the city with Unicoi Springs being the source of raw water, can produce an average of 4 million gallons per day. The Watauga Water Treatment Plant, located on the eastern edge of the city with the Watauga River being the source of raw water, can provide 24 million gallons per day. There are 953 miles of water transmission lines dispersed throughout the service area, along with 63 booster stations. The department also operates three wastewater treatment plants with the total capacity to treat 26 million gallons of wastewater per day. The Brush Creek Wastewater Treatment Plant, located on the eastern edge of the city, can treat 16 million gallons per day. The Knob Creek Wastewater Treatment Plant, located in the northeastern part of the city, has the capacity to treat 4 million gallons per day. The Regional Wastewater Treatment Plant, located near the Tri-Cities Regional Airport, can treat 6 million gallons per day. There are currently 753 miles of wastewater collection lines and 97 lift stations throughout the system. 186

Department Overview Key responsibilities: • Provide potable water service to the citizens and businesses of Johnson City • Treat wastewater • Serve 47,775 water accounts • Serve 30,543 wastewater accounts • Maintain two water treatment plants • Operate three wastewater facilities

2025 ACCOMPLISHMENTS Achieved full compliance with all federal and state Drinking Water Standards Achieved full compliance with each of the three major wastewater NPDES permits Achieve full compliance with the one minor wastewater NPDES permit Internally cleaned and televised 10% of the gravity sanitary sewer system Performed contract leak detection on 1/3 of the potable water system Completed construction on the Phase I architectural improvements to the Brush Creek Wastewater Treatment Plant Began design for Phase VIII sewer rehab work Began design Phase XII galvanized water line replacement Completed construction for West Walnut St. utility water and sewer line replacements Continued replacement of galvanized and small diameter water lines Continued rehabilitation and replacement of lines in the sewer collection system

2026 GOALS & OBJECTIVES Achieve full compliance with all applicable regulatory agencies Begin the design for the Phase VIII rehab work generated from the annual TV assessment work Complete final design of Knob Creek Wastewater Treatment Plant aeration project Begin design on the next Lift Station Phase-Out project for the phase-out of the Timberlake sewer lift station Complete easement acquisition, accept bids, and begin construction for the Lower Boones Creek Interceptor, C Station Replacement, and B Station Forcemain projects Continue construction of Sinking Creek Sewer Pump Station upgrade project Complete construction on the Phase I architectural improvements to the Brush Creek Wastewater Treatment Plant Equipment Building, and Pump and Blower Buildings Finalize design on the necessary interior architectural improvements to the Brush Creek Wastewater Treatment Plant Administration Building Begin design for the Phase XII galvanized water line replacement project Begin design for the next phase of the Washington County Water Line Extensions project Begin design for the West Walnut Street waterline project beginning near LP Auer Road Complete construction for the Utility Relocation Highway 107 TDOT project – Unicoi County

187

Department Overview Water and Sewer

Water & Sewer Director (188.9) Employees

Administration (10) Employees

W/WW Treatment Plants (37.08) Emp.

Water & Sewer Facility Maintenance (12.92) Emp.

Water & Sewer Line Maintenance (84) Emp.

City Water Treatment Plant (10.125) Employees

City Services (8.08) Employees

City Services (50) Employees

Brush Creek Wastewater Treatment Plant (9.705) Employees

Regional Services (4.84) Employees

Regional Services (34) Employees

Customer Service (13) Employees

Industrial Monitoring (3.4) Employees

Knob Creek Wastewater Treatment Plant (7.625) Employees

Unicoi Water Treatment Plant (1) Employee

Regional Sewer Treatment Plant (8.625 Employees)

188

Meter Reading (13) Employees

Engineering (14.5) Emp.

Department Overview

Water & Sewer Expenditures $45,000

Dollars (In Thousands)

$40,000

$35,000

$30,000

$25,000

$20,000

$15,000

FY22

FY23

FY24

FY25

FY26

Fiscal Year

Water & Sewer

Expenditures by Category

36% Personal Services 33% Operating 31% Other

189

Department Overview Water/Sewer

Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt.26 vs. Proj. 25

% Change

ADMINISTRATION Municipal Administration Engineering Meter Reading Customer Service Other*

2,071,801 1,214,957 718,593 601,599 9,949,507

3,011,144 1,339,364 795,545 738,516 9,320,613

2,607,278 1,584,072 918,761 1,021,182 9,022,398

2,888,249 1,697,482 933,120 840,184 10,308,299

280,971 113,410 14,359 (180,998) 1,285,901

10.8% 7.2% 1.6% -17.7% 14.3%

14,556,457

15,205,182

15,153,691

16,667,334

1,513,643

10.0%

254,206 203,057 98,967 5,649,248

93,041 190,063 123,024 3,324,929

79,258 230,163 118,288 3,498,727

79,031 203,506 122,169 3,467,289

(227) (26,657) 3,881 (31,438)

-0.3% -11.6% 3.3% -0.9%

Total 6,205,478 3,731,057 * Other includes debt service interest, depreciation, admin fees, PILOT, and other fees/transfers

3,926,436

3,871,995

(54,441)

-1.4%

Total Regional Administration Meter Reading Customer Service Other*

Total Expenditures

20,761,935

18,936,239

19,080,127

20,539,329

1,459,202

7.6%

3,283,244 1,879,936 15,598,755

3,987,953 2,302,744 12,645,542

4,371,905 2,187,097 12,521,125

4,319,784 2,443,957 13,775,588

(52,121) 256,860 1,254,463

-1.2% 11.7% 10.0%

20,761,935

18,936,239

19,080,127

20,539,329

1,459,202

7.6%

1,103,264 3,051,318 286,006 3,198,089

996,629 3,391,835 302,635 3,164,414

884,243 3,224,351 1,398,198 273,138 3,184,387

884,243 3,272,681 1,398,198 273,138 3,184,387

951,763 3,215,214 1,483,503 290,956 3,385,779

67,520 (57,467) 85,305 17,818 201,392

7.6% -1.8% 6.1% 6.5% 6.3%

7,638,677

7,855,513

8,964,317

9,012,647

9,327,215

314,568

3.5%

262,481 1,369,655 81,934

305,892 1,546,314 63,064

340,631 1,549,550 581,281 40,950

351,140 1,584,162 587,524 72,950

10,509 34,612 6,243 32,000

3.1% 2.2% 1.1% 78.1%

Total

1,714,070

1,915,270

2,512,412

2,595,776

83,364

3.3%

Total Expenditures

9,352,747

9,770,783

11,476,729

11,525,059

11,922,991

397,932

3.5%

4,417,433 4,935,314

4,849,729 4,921,054

5,440,977 6,035,752

5,440,977 6,084,082

5,553,399 6,369,592

112,422 285,510

2.1% 4.7%

9,352,747

9,770,783

11,476,729

11,525,059

11,922,991

397,932

3.5%

EXPENDITURE SUMMARY Personal Services Operating Expenses Other Total WATER Municipal Water Facility Maintenance Water Line Maintenance Water Line Extension Unicoi Water Treatment Water Treatment Total Regional Water Facility Maintenance Water Line Maintenance Water Line Extension Water Treatment

EXPENDITURE SUMMARY Personal Services Operating Expenses Total

190

E - 86

Department Overview Water/Sewer

Actual FY 2023

Actual FY 2024

Budget FY 2025

Projected FY 2025

Budget FY 2026

Bdgt.26 vs. Proj. 25

% Change

SEWER Municipal Sewer Facility Maintenance Sewer Line Maintenance Sewer Line Extension Brush Creek Wastewater Knob Creek Wastewater Industrial Monitoring

716,825 2,219,942 2,934,965 1,070,247 341,864

826,647 2,455,969 3,093,485 1,102,602 327,331

694,808 2,000,067 834,916 2,504,052 1,304,821 384,929

694,808 2,020,067 834,916 2,504,052 1,304,821 384,929

743,640 2,096,107 883,102 3,120,486 1,264,112 401,744

48,832 76,040 48,186 616,434 (40,709) 16,815

7.0% 3.8% 5.8% 24.6% -3.1% 4.4%

7,283,843

7,806,034

7,723,593

7,743,593

8,509,191

765,598

9.9%

743,534 268,471 1,065,874

696,505 426,538 1,219,792

674,603 942,476 442,226 1,487,041

654,517 933,517 462,989 1,329,954

(20,086) (8,959) 20,763 (157,087)

-3.0% -1.0% 4.7% -10.6%

Total

2,077,879

2,342,835

3,546,346

3,380,977

(165,369)

-4.7%

Total Expenditures

9,361,722

10,148,869

11,269,939

11,289,939

11,890,168

600,229

5.3%

Personal Services Operating Expenses

4,065,471 5,296,251

4,738,434 5,410,435

5,878,399 5,391,540

5,878,399 5,411,540

6,018,395 5,871,773

139,996 460,233

2.4% 8.5%

Total Expenditures

9,361,722

10,148,869

11,269,939

11,289,939

11,890,168

600,229

5.3%

TOTAL WATER/SEWER

39,476,404

38,855,891

41,826,795

41,895,125

44,352,488

2,457,363

5.9%

Total Regional Sewer Facility Maintenance Sewer Line Maintenance Sewer Line Extension Regional Wastewater Treatment

EXPENDITURE SUMMARY

E - 86

191

Department Overview Johnson City Schools

Johnson City Schools Expenditures $110,000 $106,000 Dollars (In Thousands)

$102,000 $98,000 $94,000 $90,000 $86,000 $82,000 $78,000 $74,000 $70,000

FY22

FY23

FY24

FY25

FY26

Fiscal Year

Johnson City Schools Expenditures by Category 84.2% Personal Services 9.0%

Operating

2.9%

Student Transportation

2.2%

Debt Service

1.3%

Capital Outlay-Equipment

0.4% Capital Outlay 192

Department Overview Actual FY 2023

Actual FY 2024

Budget FY 2025

Instruction Alternative Education Special Education Vocational Education Attendance Health Services Student Support Technology Board of Education Office of the Director of Schools Office of the Principal Fiscal Services Human Resources Operation of Plant Maintenance of Plant Transportation Central Services Community Service - Educare Early Childhood Education Capital Outlay Debt Service Operating Transfers

48,542,660 1,142,466 5,793,683 2,446,509 143,047 406,409 2,134,774 2,640,168 1,180,970 422,152 5,698,480 583,041 248,638 5,139,091 2,118,712 2,462,795 122,309 1,168,274 379,836 732,870 2,907,046 169,549

55,109,153 1,519,600 6,601,068 2,691,151 440,412 1,033,014 3,402,503 2,313,094 1,224,747 424,735 6,417,996 636,150 244,046 5,432,744 2,153,549 2,693,785 129,893 1,336,699 490,716 2,469,450 3,290,974 41,401

53,419,145 1,574,354 6,838,822 2,779,518 386,448 1,144,510 3,498,580 2,425,190 1,400,669 467,869 6,841,071 682,692 310,070 5,755,001 2,216,329 3,171,554 130,322 1,361,733 551,768 585,959 2,273,910 62,739

54,829,800 1,652,449 6,940,028 2,887,515 450,412 1,062,221 3,582,799 2,380,895 1,430,809 426,505 6,506,290 659,740 326,650 5,792,139 2,177,163 3,160,434 166,987 1,434,537 464,431 2,073,500 2,607,356 160,000

59,266,024 1,714,145 7,327,086 3,014,888 479,969 1,186,701 3,783,537 2,526,205 1,310,011 462,054 7,067,669 673,581 346,134 6,074,729 2,381,042 3,379,392 188,180 1,628,637 458,369 456,500 2,386,055 62,739

4,436,224 61,696 387,058 127,373 29,557 124,480 200,738 145,310 (120,798) 35,549 561,379 13,841 19,484 282,590 203,879 218,958 21,193 194,100 (6,062) (1,617,000) (221,301) (97,261)

8.1% 3.7% 5.6% 4.4% 6.6% 11.7% 5.6% 6.1% -8.4% 8.3% 8.6% 2.1% 6.0% 4.9% 9.4% 6.9% 12.7% 13.5% -1.3% -78.0% -8.5% -60.8%

Total General Purpose School

86,583,479

100,096,880

97,878,253

101,172,660

106,173,647

5,000,987

4.9%

Personal Services Operating Capital Outlay Capital Outlay - Equipment Debt Service Student Transportation

70,627,152 8,745,114 732,871 1,108,501 2,907,046 2,462,795

79,694,682 8,942,830 2,469,450 3,178,756 3,290,974 2,520,188

82,590,825 9,149,732 585,959 234,396 2,273,910 3,043,431

84,985,034 7,297,539 2,073,500 1,165,800 2,607,356 3,043,431

89,381,816 9,554,135 456,500 1,357,872 2,386,055 3,037,269

4,396,782 2,256,596 (1,617,000) 192,072 (221,301) (6,162)

5.2% 30.9% -78.0% 16.5% -8.5% -0.2%

Total General Purpose School

86,583,479

100,096,880

97,878,253

101,172,660

106,173,647

5,000,987

4.9%

Johnson City Schools

Projected FY 2025

Budget FY 2026

Bdgt.26 vs. Proj. 25

% Change

General Purpose School Fund Schools

GENERAL PURPOSE SCHOOL FUND EXPENDITURE SUMMARY

E - 60

193

194

BUDGET ORDINANCE Ordinance No. 4918-25 An Ordinance to Establish the Property Tax Rates, Appropriate Funds, and Adopt a Budget for the Fiscal Year July 1, 2025 through June 30, 2026 WHEREAS, the Tennessee Code Annotated Title 9 Chapter 1 Section 116 requires that all funds of the State of Tennessee and all its political subdivisions shall first be appropriated before being expended and that only funds that are available shall be appropriated; and WHEREAS, the Municipal Budget Law of 1982 requires that the governing body of each municipality adopt and operate under an annual budget ordinance presenting a financial plan with at least the information required by state statute, that no municipality may expend any moneys regardless of the source except in accordance with the budget ordinance, and that the governing body shall not make any appropriation in excess of estimated available funds. NOW THEREFORE BE IT ORDAINED BY THE CITY OF JOHNSON CITY AS FOLLOWS: SECTION 1. In order to provide revenue for municipal purposes, there is hereby imposed on the value of all property within the City of Johnson City located within Washington County a levy at the rate of $1.3541 upon each One Hundred Dollars' ($100.00) worth of assessed value of all taxable property, this levy to be the tax rate for the year 2025. SECTION 2. Further, for the same said purposes of raising revenue, there is hereby imposed on the value of all property within the City of Johnson City located within Carter County a levy at the rate of $1.8775 upon each One Hundred Dollars' ($100.00) worth of assessed value of all taxable property, this levy to be the tax rate for the year 2025. SECTION 3. Further, for the same said purposes of raising revenue, there is hereby imposed on the value of all property within the City of Johnson City located within Sullivan County a levy at the rate of $2.0298 upon each One Hundred Dollars' ($100.00) worth of assessed value of all taxable property, this levy to be the tax rate for the year 2025. SECTION 4. The following funding amounts for the governmental funds shall be and hereby are adopted as appropriations for the operation of the City of Johnson City, Tennessee, along with revenue projections for the fiscal year 2026:

2024 Actual

2025 Estimated

2026 Proposed

Total Receipts

93,093,224 1,337,887 14,247,125 5,211,370 756,802 3,309,132 117,955,540

93,204,000 1,332,000 15,215,580 5,473,251 505,000 3,039,000 118,768,831

95,766,700 1,339,300 15,329,080 5,956,522 505,700 1,202,020 120,099,322

Total Operating Expenditures

1,827,776 1,556,129 1,989,355 13,929,397 5,102,794 3,385,044 1,132,145 2,240,975 4,255,654 9,342,536 16,347,663 16,798,470 5,259,486 2,789,286 85,956,710

1,900,000 1,874,000 2,237,000 15,052,770 6,415,522 3,788,000 1,362,000 2,330,251 31,288,879 9,771,330 19,370,928 16,128,917 5,276,139 2,899,000 119,694,736

2,068,042 2,044,836 2,170,117 15,605,757 6,689,589 3,806,125 1,389,348 2,372,836 1,857,391 10,244,771 19,412,547 17,028,825 5,066,549 3,037,269 92,794,002

30,140,903

29,347,639

27,305,320

116,097,613

149,042,375

120,099,322

Surplus (Deficit)

1,857,927

(30,273,544)

Operating Transfer In (Out)

(2,242,817)

Beginning Fund Balance Year-End Adjustment Ending Fund Balance

57,578,485 (2,330,757) 54,862,838

54,862,838 0 24,589,294

24,589,294 0 24,589,294

General Fund Revenue: Local Taxes Licenses and Permits Intergovernmental Charges for Services Fines and Forfeitures Other

Expenditures: Development Services Facilities Management Finance Fire Department General Government Information Technology Judicial Library Miscellaneous Parks & Recreation (Incl. Golf & Seniors) Police Department Public Works Quasi-Governmental Agencies Student Transportation

Transfers Out to Other Funds Total Appropriation

195

2024 Actual

2025 Estimated

2026 Proposed

Total Receipts

34,702,197 1,799,531 384,394 46,315,697 11,626,736 2,520,188 676,727 98,025,470

35,467,124 1,931,417 244,013 48,003,984 11,626,736 3,043,431 0 100,316,705

34,858,194 2,057,900 34,000 50,776,172 11,626,736 3,037,269 0 102,390,271

Total Appropriation

100,096,880

101,172,660

106,173,647

Surplus (Deficit)

(2,071,410)

(855,955)

(3,783,376)

Beginning Fund Balance Ending Fund Balance

20,200,253 18,128,843

18,128,843 17,272,888

17,272,888 13,489,512

School Food Services Fund

2024 Actual

2025 Estimated

2026 Proposed

Total Receipts

719,523 32,274 3,186,401 276,193 4,214,391

456,000 33,000 3,583,027 36,876 4,108,903

424,500 33,000 3,735,000 41,000 4,233,500

Total Appropriation

4,280,454

4,455,126

5,424,700

(66,063)

(346,223)

(1,191,200)

Beginning Fund Balance Purchase Method Inventory Adj. Ending Fund Balance

4,287,818 (118,272) 4,103,483

4,103,483

3,757,260

2,566,060

School Federal Projects Fund

2024 Actual

2025 Estimated

2026 Proposed

Total Receipts

7,451,863 19,005 7,470,868

6,015,651 26,000 6,041,651

5,871,705 26,000 5,897,705

Total Appropriation

7,470,785

6,041,651

5,897,705

Transfers Out

(86,109)

Surplus (Deficit)

(86,026)

Beginning Fund Balance Ending Fund Balance

334,747 248,721

248,721 248,721

General Purpose School Fund Revenue: Local Taxes/Licenses Charges for Service Other Local Revenue State/Federal Education Funds City Appropriation Transfers In from General Fund (Transportation) Other Sources

Expenditures:

Revenues: Charges for Services State Matching Food Service Funds Federal Funds Through State Other

Expenditures: Surplus (Deficit)

Revenues: Federal Funds Direct and Through State Transfers In

Expenditures:

2024 Actual

2025 Estimated

2026 Proposed

Total Receipts

2,209,523 87,035 2,296,558

2,165,356 19,539 2,184,895

2,267,419 19,539 2,286,958

Total Appropriation

2,361,807

2,184,895

2,286,958

Surplus (Deficit)

(65,249)

Beginning Fund Balance Ending Fund Balance

99,972 34,723

34,723 34,723

School Special Projects Fund Revenues: Federal Funds Direct and Through State Transfers In

Expenditures:

196

2024 Actual

Capital Equipment Fund

2025 Estimated

2026 Proposed

Revenues: Grants/Other

549,802

149,700

700,000

Total Receipts

549,802

149,700

700,000

Total Transfers In

3,850,367 324,502 4,174,869

2,636,455 0 2,636,455

216,000 950,000 1,166,000

4,359,406

3,512,938

3,461,468

4,359,406

3,512,938

3,461,468

365,265

(726,783)

(1,595,468)

Beginning Fund Balance Ending Fund Balance

3,012,714 3,377,979

3,377,979 2,651,196

2,651,196 1,055,728

Capital Projects Fund (Facilities and Infrastructure)

2024 Actual

2025 Estimated

2026 Proposed

Federal State of Tennessee Interest Other Total Receipts

4,039,270 50,000 1,725,654 312,671 6,127,595

9,385,000 1,000,000 0 0 10,385,000

5,910,000 0 0 0 5,910,000

Total Transfers In

2,609,735 0 2,609,735

2,765,000 0 2,765,000

283,000 11,000,000 11,283,000

14,852,804 8,766,643 23,619,447

4,732,200 5,687,000 10,419,200

4,772,000 17,115,000 21,887,000

Surplus (Deficit)

(14,882,117)

2,730,800

(4,694,000)

Beginning Fund Balance Adjustments Ending Fund Balance

27,006,157 1,821,339 13,945,379

13,945,379 0 16,676,179

16,676,179 0 11,982,179

Other Financing Sources Transfers In - General Fund Other

Expenditures:

(FY 2026 Budget equipment list and funding source - Appendix A) Vehicles & Equipment Total Appropriation Surplus (Deficit)

Revenues:

Other Financing Sources Transfers In - General Fund Bond Proceeds

Expenditures:

(FY 2026 Budget listed by project and funding source - Appendix A) Facilities Projects Infrastructure Projects Total Appropriation

197

2024 Actual

Capital Projects - Schools Fund

2025 Estimated

2026 Proposed

Revenues: Other

469,159

32,000

Total Receipts

469,159

32,000

Total Transfers In

0 0 0

45,000,000 7,047,409 52,047,409

0 60,000 60,000

1,937,115

8,540,409

18,060,000

1,937,115

8,540,409

18,060,000

(1,467,956)

43,539,000

(18,000,000)

819,314 648,642 0

0 0 43,539,000

43,539,000 0 25,539,000

2025 Estimated

2026 Proposed

Transfers In: Bond Proceeds Other

Expenditures:

(FY 2026 Budget listed by project and funding source - Appendix A) School Projects Total Appropriation Transfers Out Surplus (Deficit) Beginning Fund Balance Adjustments Ending Fund Balance

2024 Actual

Debt Service Fund Revenues: Interest Other Total Receipts

65,745 134,208 199,953

0 0 0

Total Transfers In

10,321,816 1,044,589 32,828 (90,949) 11,308,284

10,786,940 549,400 102,028 0 11,438,368

13,369,992 548,971 0 0 13,918,963

9,696,857 1,735,545 11,432,402

9,403,172 2,032,196 11,435,368

9,323,998 4,594,965 13,918,963

Surplus (Deficit)

75,835

3,000

Beginning Fund Balance Ending Fund Balance

711 76,546

76,546 79,546

79,546 79,546

Transfers In: General Fund General Purpose School Fund Economic Development Reserve Other

Expenditures:

(FY 2026 Principal and Interest Detail on Appendix B) City Projects - Principal and Interest School Projects - Principal and Interest Total Appropriation

2024 Actual

2025 Estimated

2026 Proposed

Total Receipts

3,376,201 500,000 58,641 3,934,842

3,342,000 500,000 38,000 3,880,000

3,392,000 500,000 38,000 3,930,000

Total Appropriation

4,971,789 69,647 5,041,436

4,714,250 50,000 4,764,250

3,869,600 72,150 3,941,750

1,984,104

(4,450,209)

1,840,000

877,510

(5,334,459)

1,828,250

8,032,270 8,909,780

8,909,780 3,575,321

3,575,321 5,403,571

Educational Facilities Trust Fund Revenues: Local Option Sales Tax Intergovernmental Revenue Interest

Expenditures: Debt Service Bank Service Charges

Operating Transfer In (Out) Surplus (Deficit) Beginning Fund Balance Ending Fund Balance

198

2024 Actual

Community Development Fund

2025 Estimated

2026 Proposed

Revenues: Community Development Block Grant Emergency Shelter Grant Other Total Receipts

955,071 134,375 23,760 1,113,206

615,512 134,375 0 749,887

620,977 134,375 0 755,352

Total Appropriation

900,248 134,539 79,337 1,114,124

392,410 134,375 123,102 649,887

600,977 134,375 120,000 855,352

Transfers In (Out)

(29,327)

Surplus (Deficit)

(30,245)

100,000

(100,000)

Beginning Fund Balance Ending Fund Balance

221,618 191,373

191,373 291,373

291,373 191,373

Expenditures: Housing Rehabilitation Other Programs Administration

2024 Actual

Drug Fund

2025 Estimated

2026 Proposed

Revenues: Fines & Forfeitures Other Total Receipts

155,936 33,212 189,148

123,000 20,000 143,000

125,000 20,000 145,000

Total Appropriation

257,534 164,381 421,915

177,500 182,395 359,895

90,000 214,000 304,000

Surplus (Deficit)

(232,767)

(216,895)

(159,000)

Beginning Fund Balance Ending Fund Balance

1,297,220 1,064,453

1,064,453 847,558

847,558 688,558

Freedom Hall Fund

2024 Actual

2025 Estimated

2026 Proposed

Total Receipts

1,331,137 254,219 134,933 618,594 2,338,883

977,000 192,000 111,000 479,000 1,759,000

900,000 150,000 110,000 303,000 1,463,000

Total Appropriation

392,044 1,927,609 426,335 3,474 2,749,462

417,000 1,246,000 629,000 8,510 2,300,510

392,976 960,538 517,251 41,472 1,912,237

541,510

450,000

Surplus (Deficit)

(410,579)

763

Beginning Fund Balance Ending Fund Balance

447,268 36,689

36,689 36,689

36,689 37,452

Expenditures: Operating Capital Outlay

Revenues: Ticket Sales Building Rental & Surcharge Concessions & Novelty Sales Other

Expenditures: Administration Shows Maintenance Concessions & Parking

Transfers In - General Fund

199

Police Grant Fund

2024 Actual

2025 Estimated

2026 Proposed

Federal Grants

1,028,411

677,275

230,125

1,028,411

677,275

230,125

1,009,253

677,275

230,125

1,009,253

677,275

230,125

Surplus (Deficit)

19,158

Beginning Fund Balance Ending Fund Balance

9,690 28,848

28,848 28,848

Revenues:

Total Receipts Expenditures: Public Safety Total Appropriation

2024 Actual

Police Technology Fund

2025 Estimated

2026 Proposed

Revenues: Fines and Forfeitures

197,323

192,000

195,000

197,323

192,000

195,000

128,809

187,250

192,778

128,809

187,250

192,778

Surplus (Deficit)

68,514

4,750

2,222

Beginning Fund Balance Ending Fund Balance

204,934 273,448

273,448 278,198

278,198 280,420

Total Receipts Expenditures: Operating Technology Total Appropriation

2024 Actual

Transportation Planning Fund

2025 Estimated

2026 Proposed

Revenues: Federal Government

289,214

427,040

367,818

289,214

427,040

367,818

342,741

504,165

438,255

342,741

504,165

438,255

Surplus (Deficit)

(53,527)

(77,125)

(70,437)

Transfers In (Out) - General Fund

40,603

77,125

Beginning Fund Balance Ending Fund Balance

79,463 66,539

66,539 66,539

66,539 73,227

Total Receipts Expenditures: Highway and Transportation Planning Total Appropriation

200

SECTION 5. The following funding amounts for the proprietary funds shall be and hereby are adopted as appropriations for the operation of the City of Johnson City, Tennessee, along with revenue projections for the fiscal year 2026:

2024 Actual

2025 Estimated

2026 Proposed

Total Receipts

2,071,523 826,493 196,522 309,553 3,404,091

2,100,000 785,000 140,000 266,000 3,291,000

2,300,000 820,000 144,600 462,200 3,726,800

Total Appropriation

761,620 3,249,806 198,758 131,325 185,377 104,050 741,383 5,372,319

719,000 3,263,000 166,000 223,000 194,000 78,000 609,250 5,252,250

823,670 3,660,229 304,268 212,034 271,125 128,000 595,000 5,994,326

Total Transfers In

1,688,145 401,091 161,031 2,250,267

1,170,355 770,557 90,507 2,031,419

1,282,467 1,049,636 120,423 2,452,526

Net Operating Income (Loss)

282,039

70,169

185,000

Net Position (Beginning) Net Position (Ending)

8,178,823 8,460,862

8,460,862 8,531,031

8,531,031 8,716,031

3,121,504

3,291,000

3,726,800

Mass Transit Fund Revenues: Federal - Transit Administration State - Operating Passenger Fares Other Expenses: Administration Operations Job Access Freedom Grant ETSU Service Demand Response Other

Transfers In: General Fund FTA Capital Grant State Capital Grant

Receipts (per audit for FY 2024) Capital Equipment/Projects (FY 2026 Budget - see Appendix A) Total Operating Expense (less Depreciation) Total Operating and Other Expenses

484,775

418,000

780,000

4,461,873 4,946,648

4,657,250 5,075,250

5,399,326 6,179,326

Other Non-Operating Revenue

2,030,189

2,031,419

2,452,526

Net Increase (Decrease) in Cash & Cash Equivalents

205,045

247,169

Beginning Cash Balance Ending Cash Balance

4,920 209,965

209,965 457,134

457,134 457,134

201

2024 Actual

2025 Estimated

2026 Proposed

Total Receipts

3,630,799 3,760,676 3,568,922 669,557 403,747 1,494,419 379,891 13,908,011

3,655,000 3,805,000 3,450,000 788,000 315,000 1,428,000 420,000 13,861,000

3,625,000 3,760,000 3,670,000 652,000 315,000 1,425,000 733,400 14,180,400

Total Appropriation

813,884 2,483,763 2,748,237 3,309,002 1,413,989 1,866,662 127,510 1,616,430 14,379,477

931,000 2,435,000 2,703,000 3,107,000 1,654,657 2,169,000 165,000 1,723,792 14,888,449

1,240,331 2,487,629 2,542,575 3,441,109 1,468,453 2,062,634 312,862 2,057,292 15,612,885

Regional Solid Waste Fund

199,192

326,143

Water/Sewer Fund

(147,807)

(151,165)

(185,697)

Net Operating Income (Loss)

(420,081)

(979,422)

(1,292,039)

Net Position (Beginning) Net Position (Ending)

13,860,128 13,440,047

13,440,047 12,460,625

12,460,625 11,168,586

14,161,242

13,861,000

14,180,400

495,000

2,725,000

95,000 14,047,091 14,142,091

100,000 13,771,391 14,366,391

105,000 14,213,185 17,043,185

199,192 (147,807) 51,385

199,192 (151,156) 48,036

326,143 (185,697) 140,446

70,536

(457,355)

(2,722,339)

5,403,695 5,474,231

5,474,231 5,016,876

5,016,876 2,294,537

Solid Waste Municipal Fund Revenues: Residential Commercial Industrial Recycling Landfill Host Fee Container Rental Other

Expenses: Administration Residential Commercial Industrial Recycling Brush, Bulk, and Leaf Collection Landfills Other Transfers In:

Transfers Out:

Receipts (per audit for FY 2024) Capital Equipment/Projects (FY 2026 Budget - see Appendix A) Debt Service Principal Total Operating Expense (less Depreciation) Total Operating and Other Expenses Transfers In Transfers Out Total Other Non-Operating Revenue (Expenses) Net Increase (Decrease) in Cash & Cash Equivalents Beginning Cash Balance Ending Cash Balance

202

2024 Actual

2025 Estimated

2026 Proposed

Total Receipts

3,482,498 559,743 260,340 4,302,581

3,650,000 550,000 255,000 4,455,000

3,800,000 576,300 271,100 4,647,400

Total Appropriation

3,633,924 17,250 573,343 4,224,517

3,380,000 6,700 576,869 3,963,569

3,478,672 6,700 684,802 4,170,174

Total Transfers Out

(199,192) (77,355) (276,547)

(326,143) (121,784) (447,927)

(198,483)

214,884

29,299

5,354,414 5,155,931

5,155,931 5,370,815

5,370,815 5,400,114

Receipts (per audit for FY 2024)

4,308,958

4,455,000

4,647,400

Capital Equipment (FY 2026 Budget - see Appendix A) Total Operating Expense (less Depreciation) Total Operating and Other Expenses

413,379 3,804,797 4,218,176

440,000 3,563,569 4,003,569

0 3,770,174 3,770,174

Other Non-Operating Revenue (Expenses -Transfers Out)

(276,547)

(447,927)

Net Increase (Decrease) in Cash & Cash Equivalents

(185,765)

174,884

429,299

Beginning Cash Balance Ending Cash Balance

3,819,529 3,633,764

3,633,764 3,808,648

3,808,648 4,237,947

Storm Water Fund

2024 Actual

2025 Estimated

2026 Proposed

Total Receipts

939,626 484,271 1,951,421 62,216 3,437,534

940,000 482,000 1,947,000 67,000 3,436,000

940,000 485,000 1,950,000 41,000 3,416,000

Total Appropriation

1,029,678 875,154 1,904,832

1,209,000 1,021,732 2,230,732

1,583,818 1,102,530 2,686,348

(195,154)

Net Operating Income (Loss)

1,532,702

1,205,268

534,498

Net Position (Beginning) Net Position (Ending)

16,343,677 17,876,379

17,876,379 19,081,647

19,081,647 19,616,145

3,475,280

3,436,000

3,416,000

884,422

2,160,000

6,565,000

449,000 1,811,232 3,144,654

465,000 1,790,732 4,415,732

544,885 2,246,348 9,356,233

(195,154)

Bond Proceeds Sale of Investments Capital Grant Received Total Other Non-Operating Revenue (Expenses)

0 4,202,642 0 4,202,642

0 0 3,300,000 3,300,000

2,000,000 0 0 2,000,000

Net Increase (Decrease) in Cash & Cash Equivalents

4,533,268

2,320,268

(4,135,387)

Beginning Cash Balance Ending Cash Balance

3,015,223 7,548,491

7,548,491 9,868,759

9,868,759 5,733,372

Solid Waste Regional Fund Revenues: Residential Commercial Other Expenses: Operations Landfill Other

Transfers Out: Municipal Solid Waste Water/Sewer Fund

Net Operating Income (Loss) Net Position (Beginning) Net Position (Ending)

Revenues: Storm Water Fees - Single Family Storm Water Fees - Multi-Family Storm Water Fees - Other Other

Expenses: Operations Other

Transfers Out:

Water/Sewer Fund

203

2024 Actual

2025 Estimated

2026 Proposed

Total Receipts

19,140,837 20,368,412 1,178,567 221,823 555,621 768,194 42,233,454

19,233,000 20,703,000 1,675,000 232,000 545,000 758,000 43,146,000

20,755,000 22,271,400 1,512,000 235,000 530,000 683,795 45,987,195

Total Appropriation

6,290,697 6,240,670 4,405,659 0 0 3,530,113 5,415,879 327,331 800,000 7,620,897 4,224,645 38,855,891

6,281,000 5,499,000 4,277,000 2,578,000 1,197,000 3,845,000 5,327,000 370,000 990,000 6,956,414 4,574,711 41,895,125

6,763,741 6,102,279 4,427,781 2,071,027 1,346,091 3,749,685 5,714,552 401,744 1,010,000 8,077,756 4,687,832 44,352,488

Total Transfers In

147,807 77,355 0 8,472,335 2,404,109 11,101,606

151,156 77,355 0 1,889,000 0 2,117,511

185,697 121,784 195,154 0 0 502,635

Net Operating Income (Loss)

14,479,169

3,368,386

2,137,342

Net Position (Beginning) Net Position (Ending)

165,518,688 179,997,857

179,997,857 183,366,243

183,366,243 185,503,585

Receipts (per audit for FY 2024)

43,207,640

43,146,000

45,987,195

Capital Equipment/Projects (FY 2026 Budget - see Appendix A) Debt Service Principal Payment of Retainages Total Operating Expense (less Depreciation) Total Operating and Other Expenses

14,790,812

12,000,000

23,444,500

4,698,922 1,617,357 35,416,893 56,523,984

4,866,248 0 33,948,711 50,814,959

5,219,318 0 35,264,732 63,928,550

Transfer Out - Payment-In-Lieu Transfer In - Other Funds Other Funds - In (Out)

(800,000) 225,162 2,404,109

(990,000) 228,511 0

(1,010,000) 502,365 0

Bond Funding Other Proceeds from Sale of Investments Total Other Non-Operating Revenue

535,176 8,472,335 338,160 9,345,671

8,300,000 1,889,000 3,200,000 13,389,000

14,950,000 3,500,000 0 18,450,000

Net Increase (Decrease) in Cash & Cash Equivalents

(2,141,402)

4,958,552

1,010

Beginning Cash Balance Ending Cash Balance

8,095,205 5,953,803

5,953,803 10,912,355

10,912,355 10,913,365

Water/Sewer Fund Revenues: Water Sales Sewer Fees Tap Fees Customer Service Charges Penalties Other

Expenses: Administration Water Operating Expenses Sewer Operating Expenses Water Line Extensions Sewer Line Extensions Water Treatment Wastewater Treatment Industrial Monitoring Payment-In-Lieu Depreciation Other

Transfers In (Out) & Capital Grants: Municipal Solid Waste Fund Regional Solid Waste Fund Stormwater Fund Capital Grants Other Funds - Out

204

SECTION 6. Property tax revenues collected exclusively from properties located in Med Tech Park are designated as an economic development reserve in the General Fund for fiscal year 2026. SECTION 7. No appropriation listed above shall be exceeded without an amendment of the budget ordinance approved by the City Commission. SECTION 8. If for any reason a budget ordinance is not adopted prior to the beginning of the next fiscal year, the appropriations in this budget ordinance shall become the appropriations for the next fiscal year until the adoption of a new budget ordinance in accordance with Section 656-210, Tennessee Code Annotated, provided sufficient revenues are being collected to support the continuing appropriations. SECTION 9. All unencumbered balances of appropriations remaining at the end of the fiscal year shall lapse and revert to the respective fund balances. SECTION 10. BE IT FURTHER ORDAINED that a public hearing on this ordinance shall be held by the City Commission on first reading, prior to adoption. SECTION 11. BE IT FURTHER ORDAINED that inasmuch as the fiscal year of the City begins July 1, 2025, this ordinance shall take effect from and after its passage on third and final reading on July 1, 2025, the public welfare requiring it. Approved and signed in open meeting on the _____ day of June 2025, following passage on Third Reading. ___________________________________ John Hunter, Mayor

Attest:

____________________________ City Recorder

Approved as to Form: ____________________________ City Attorney

June 5, 2025 Public Hearing: ____________________ June 5, 2025 Passed on First Reading: ____________________ June 12, 2025 Passed on Second Reading: ____________________ June 19, 2025 Passed on Third Reading: ____________________

205

Budget Ordinance

APPENDIX A CAPITAL EQUIPMENT AND PROJECTS (BY DEPARTMENT - INCLUDING FUNDING SOURCE)

206

CAPITAL EQUIPMENT - FY 2026 CAPITAL EQUIPMENT - FY 2026

Funding Source

Cost

General Fund Fire Class A Pumper E7 (re-budget) Class A Pumper E5

Capital Fund Balance Capital Outlay Note

640,000 950,000 1,590,000

General Fund General Fund General Fund

10,000 90,000 100,000 200,000

General Fund Federal Capital Fund Balance

16,000 700,000 29,468 745,468

Capital Fund Balance

300,000 300,000

Capital Fund Balance Capital Fund Balance

390,000 236,000 626,000

3,461,468 Fleet Management Fund

140,000 140,000

Mass Transit Fund Mass Transit Fund Mass Transit Fund

345,000 225,000 80,000 650,000

Police Drug Fund Police Drug Fund Police Drug Fund

172,000 12,000 30,000 214,000

Solid Waste Municipal Fund Solid Waste Municipal Fund Solid Waste Municipal Fund

950,000 1,425,000 350,000 2,725,000

Storm Water Fund Storm Water Fund

650,000 115,000 765,000

207

CAPITAL EQUIPMENT - FY 2026 CAPITAL EQUIPMENT - FY 2026

W/S Fund W/S Fund W/S Fund W/S Fund W/S Fund W/S Fund W/S Fund W/S Fund W/S Fund W/S Fund W/S Fund W/S Fund W/S Fund W/S Fund W/S Fund W/S Fund W/S Fund W/S Fund Total - Water/Sewer

Total Capital Equipment

Cost 45,000 45,000 93,000 15,000 40,000 22,000 60,000 70,000 30,000 25,000 95,000 150,000 34,500 50,000 75,000 40,000 15,000 170,000 1,074,500 9,029,968

Funding Summary Capital Outlay Note

950,000

Capital Fund Balance

1,595,468

Federal/State Grants

700,000

Fleet Management Fund

140,000

General Fund

216,000

Mass Transit

650,000

Police Drug Fund

214,000

Solid Waste Funds

2,725,000

Storm Water Fund

765,000

Water/Sewer Fund

1,074,500 Total Equipment

208

9,029,968

CAPITAL PROJECTS - FY 2026 CAPITAL PROJECTS - FY 2026 Funding Source

Cost

General Fund Facilities Management Security Upgrades

Capital Fund Balance

100,000 100,000

Federal - ARPA

2,650,000 2,650,000

General Fund Capital Fund Balance Capital Fund Balance Capital Fund Balance Capital Fund Balance

93,000 209,000 1,120,000 450,000 150,000 2,022,000

Bond Issue Bond Issue Bond Issue Bond Issue Bond Issue Bond Issue Bond Proceeds Capital Fund Balance Federal/Capital Fund Federal Federal/Capital Fund Federal/General Fund

2,500,000 1,650,000 1,200,000 850,000 1,800,000 3,000,000 2,000,000 265,000 1,200,000 500,000 1,200,000 950,000 17,115,000

Total General Fund Projects

21,887,000

Fleet Management Fund Total Fleet Management Projects

170,000 170,000

Total Mass Transit Projects

130,000 130,000

Bond Issue Storm Water Fund Federal - Grant Total Storm Water Projects

2,000,000 500,000 3,300,000 5,800,000

209

CAPITAL PROJECTS - FY 2026 CAPITAL PROJECTS - FY 2026 Funding Source

Cost

Grant/ Bond Issue Bond Issue W/S Fund W/S Fund Other - County W/S Fund Bond Issue W/S Fund

1,100,000 50,000 1,000,000 150,000 1,000,000 250,000 50,000 850,000 4,450,000

Bond Proceeds Bond Issue Bond Issue Bond Issue Bond Issue Bond Issue Bond Proceeds Grant/ Bond Issue W/S Fund

1,100,000 200,000 2,000,000 3,000,000 300,000 50,000 3,000,000 5,000,000 1,000,000 15,650,000

W/S Fund W/S Fund W/S Fund Bond Issue

70,000 450,000 150,000 1,600,000 2,270,000

Total Water/Sewer Fund

22,370,000

TOTAL CAPITAL PROJECTS

50,357,000

Water/Sewer Fund

Funding Summary Federal/State Grants

11,710,000

Fleet Management Fund

170,000

County

1,000,000

General Fund

283,000

Capital Fund Balance

2,694,000

General Obligation Bond Issue

11,000,000

General Obligation Bond Proceeds

2,000,000

Mass Transit Fund

130,000

Storm Water Bond Issue

2,000,000

Storm Water Fund

500,000

Water/Sewer Bond Issue

10,850,000

Water/Sewer Bond Proceeds

4,100,000

Water/Sewer Fund

3,920,000 TOTAL CAPITAL PROJECTS

210

50,357,000

CAPITAL SCHOOLS - FY 2026 CAPITAL SCHOOLS - FY 2026

Towne Acres Elementary School Central Office HVAC Total - Capital Projects for Schools

Funding Source

Cost

G.O. Bonds Capital (PEP)

18,000,000 60,000 18,060,000

211

Budget Ordinance

APPENDIX B DEBT SERVICE SCHEDULE PRINCIPAL AND INTEREST (BY ISSUE AND FUND TYPE)

212

213

Total General Fund Debt Service

Total General Fund Interest

General Fund - Interest

Total General Fund Principal

General Fund - Principal

Description

13,318,157

5,742,873

104,114 123,624 20,315 3,233 15,242 299,400 60,832 92,050 184,750 151,300 687,866 146,410 1,387 1,612,350 1,800,000 440,000

7,575,284

805,461 559,293 50,000 15,000 25,025 117,975 540,000 284,191 165,000 335,000 50,000 250,000 674,990 362,000 8,891 1,410,000 1,504,917 417,541

FY 2026

12,538,897

5,320,995

79,951 10,302 18,400 2,520 11,881 272,400 46,623 83,800 168,000 138,800 654,114 128,310 943 1,541,850 1,739,803 423,298

7,217,902

845,502 48,002 50,000 17,000 25,725 121,275 565,000 214,780 175,000 350,000 50,000 190,000 708,354 374,000 9,198 1,480,000 1,565,716 428,350

FY 2027

210,000 780,216 342,000 1,630,000 1,694,782 451,294

200,000 744,285 398,000 9,658 1,555,000 1,628,971 439,595

12,451,649

12,375,261

4,693,719

14,412 1,035 4,880 226,200 29,048 69,600 139,400 119,300 581,474 89,710 1,390,100 1,612,016 388,581

16,429 1,788 8,426 249,800 38,032 76,800 154,000 129,300 618,692 109,610 483 1,467,850 1,677,175 406,164 5,009,134

27,963

54,585

7,681,542

50,000 20,000 27,125 127,875 615,000 231,150 190,000 380,000

50,000 19,000 26,425 124,575 590,000 224,602 180,000 365,000

7,442,515

932,100

FY 2029

887,404

FY 2028

City of Johnson City

11,385,135

11,251,240

4,061,467

1,222,850 1,473,695 351,990

1,308,600 1,544,225 370,529 4,369,047

46,000 92,000 88,600 458,526 39,360

10,662,372

3,748,058

10,661,681

3,444,354

1,038,350 1,323,971 313,373

37,600 75,000 79,000 413,351 36,080

149,400

176,000 10,215 54,200 108,400 97,800 501,520 54,560

1,132,850 1,400,315 332,945

121,800

8,062

5,829

7,217,327

1,985,000 1,985,707 503,015

10,237

6,914,314

1,890,000 1,908,599 489,307

12,354 327 1,541 201,600 19,802 62,000 124,200 108,800 542,459 72,610

7,189,773

1,800,000 1,834,486 476,131

1,715,000 1,763,251 463,467

210,000 425,000 250,000 949,605 86,000

220,000 440,000

690,000

665,000 255,378 205,000 410,000 240,000 903,408 82,000

720,000

50,000 26,000

50,000 28,000

FY 2033

50,000 24,000

230,000 859,778 380,000

7,016,088

FY 2032

Governmental Funds

FY 2031

220,000 818,713 361,000

50,000 22,000 1,819 131,175 640,000 239,663 195,000 395,000

FY 2030

As of June 30, 2026

Debt Service Schedule by Fund

10,654,147

3,127,140

939,100 1,244,543 293,252

28,800 57,400 69,000 365,867 32,640

93,000

3,538

7,527,007

2,085,000 2,065,929 517,276

260,000 995,802 88,000

230,000 460,000

745,000

50,000 30,000

FY 2034

10,648,736

2,796,097

834,850 1,161,906 272,561

63,200 19,600 39,000 58,600 316,071 29,120

1,189

7,852,639

2,185,000 2,149,393 532,114

270,000 1,047,132 92,000

240,000 480,000

775,000

50,000 32,000

FY 2035

10,554,997

2,451,755

725,600 1,075,930 251,276

10,000 19,800 47,800 263,709 25,440

32,200

8,103,242

2,295,000 2,236,228 547,552

280,000 1,098,462 96,000

250,000 495,000

805,000

FY 2036

8,944,898

2,127,621

633,800 986,481 229,374

36,600 219,766 21,600

6,817,277

2,390,000 2,326,572 563,613

295,000 1,142,092 100,000

FY 2037

53,013,718

7,273,665

37,400 365,430 44,800 1,656,600 4,205,731 963,704

620,000 3,718,859 440,000 13,455,000 22,335,449 5,170,745 45,740,053

FY 2038 and Beyond

188,460,888

54,165,925

266,613 133,926 110,765 8,903 41,970 1,885,000 204,552 580,450 1,161,950 1,162,300 5,988,845 830,250 2,813 15,504,750 21,245,791 5,037,047

134,294,963

3,470,467 607,295 500,000 233,000 106,119 622,875 7,350,000 1,449,764 2,260,000 4,535,000 100,000 3,515,000 14,441,696 3,201,000 27,747 35,875,000 45,000,000 11,000,000

Total

214

10,835,284 6,901,373

Total Governmental Fund Principal Total Governmental Fund Interest

17,736,657

3,869,600

Total Educ. Facilities Debt Service

Total Gov. Fund Debt Service

1,039,600

595,800 365,800 78,000

2,830,000

Total Educ. Facilities Interest

2010 Series VII-I-1 (Variable) 2020 GO 2022 GO

Educational Facilities - Interest

Total Educ. Facilities Principal

2010 Series VII-I-1 (Variable) 2020 GO 2022 GO

1,920,000 840,000 70,000

548,900

Total GP School Fund Debt Service

Educational Facilities - Principal

118,900

Total GP School Fund - Interest

2008 TMBF Variable Rate Loan - Schools** 2016A GO School Energy Imp. 118,900

430,000

Total GP School Fund - Principal

GP School Fund - Interest

430,000

FY 2026

2008 TMBF Variable Rate Loan - Schools 2016A GO School Energy Imp.

GP School Fund - Principal

Description

16,957,797

10,602,902 6,354,895

3,871,500

936,500

538,200 323,800 74,500

2,935,000

1,985,000 880,000 70,000

547,400

97,400

450,000

FY 2027

16,885,499

10,967,515 5,917,984

3,884,450

829,450

478,650 279,800 71,000

3,055,000

2,055,000 925,000 75,000

549,400

79,400

470,000

FY 2028

16,818,661

11,346,542 5,472,119

3,897,800

717,800

417,000 233,550 67,250

3,180,000

2,125,000 975,000 80,000

545,600

60,600

485,000

FY 2029

City of Johnson City

FY 2031

FY 2032

FY 2033

15,837,635

10,826,088 5,011,547

3,906,300

601,300

353,250 184,800 63,250

3,305,000

2,200,000 1,020,000 85,000

546,200

41,200

505,000

15,717,290

11,154,773 4,562,517

3,920,050

480,050

287,250 133,800 59,000

3,440,000

2,280,000 1,070,000 90,000

546,000

21,000

525,000

14,586,722

10,474,314 4,112,408

3,924,350

364,350

218,850 91,000 54,500

3,560,000

2,355,000 1,115,000 90,000

14,601,281

10,912,327 3,688,954

3,939,600

244,600

148,200 46,400 50,000

3,695,000

2,440,000 1,160,000 95,000

Governmental Funds (continued)

FY 2030

As of June 30, 2026

Debt Service Schedule by Fund

13,374,397

10,127,007 3,247,390

2,720,250

120,250

75,000 45,250

2,600,000

2,500,000 100,000

FY 2034

10,793,986

7,957,639 2,836,347

145,250

40,250

105,000

FY 2035

10,699,997

8,213,242 2,486,755

145,000

35,000

110,000

FY 2036

9,090,498

6,932,277 2,158,221

145,600

30,600

115,000

FY 2037

53,743,718

46,390,053 7,353,665 -

730,000

80,000

650,000

FY 2038 and Beyond

226,844,138

166,739,963 60,104,175

35,099,750

5,519,750

3,112,200 1,658,950 748,600

29,580,000

19,860,000 7,985,000 1,735,000

3,283,500

418,500

2,865,000

Total

215

City Solid Waste - Interest

Total City Solid Waste Debt Service

Total City Solid Waste - Interest

2019 GO 2020 GO

Total City Solid Waste - Principal

2019 GO 2020 GO

195,400

90,400

60,500 29,900

105,000

75,000 30,000

8,378,642

Total Water/Sewer Debt Service

City Solid Waste - Principal

3,159,325

12,771 10,445 3,449 12,827 10,187 567,100 403,667 419,000 652,083 141,096 926,700

5,219,318

12,453 10,123 3,199 59,539 9,817 720,000 1,885,809 515,000 640,010 553,368 810,000

FY 2026

Total Water/Sewer - Interest

Water/Sewer - Interest

Total Water/Sewer - Principal

Water/Sewer - Principal

Description

200,150

85,150

56,750 28,400

115,000

80,000 35,000

7,971,450

3,084,662

12,182 9,993 3,310 9,849 9,863 549,100 309,377 393,250 620,086 281,452 886,200

4,886,788

13,042 10,575 3,338 62,498 10,141 740,000 1,425,220 540,000 671,646 560,328 850,000

FY 2027

194,400

79,400

52,750 26,650

115,000

80,000 35,000

7,973,394

2,885,708

11,563 9,547 3,174 6,725 9,555 529,675 252,368 366,250 586,508 266,643 843,700

5,087,686

13,661 11,021 3,474 65,596 10,449 760,000 1,490,398 565,000 705,715 567,372 895,000

FY 2028

193,650

73,650

48,750 24,900

120,000

85,000 35,000

7,947,226

2,674,891

10,915 9,029 3,015 3,445 9,184 506,875 192,752 338,000 551,226 251,500 798,950

5,272,335

14,309 11,539 3,633 68,900 10,820 780,000 1,533,850 595,000 739,784 574,500 940,000

FY 2029

City of Johnson City

11,546 835,000 1,694,621 655,000 815,222 589,044 1,035,000

11,177 805,000 1,590,337 625,000 776,287 581,724 985,000

192,650

67,650

44,500 23,150

125,000

90,000 35,000

7,861,124

196,400

61,400

40,000 21,400

135,000

95,000 40,000

7,895,737

2,228,060

8,458 456,306 67,785 277,000 475,430 220,186 702,700

8,827 483,475 131,398 308,250 514,241 236,017 751,950 2,455,768

9,526 7,976 2,693

10,238 8,514 2,858

5,667,677

15,697 12,592 3,955

5,405,356

FY 2032

196,000

56,000

36,200 19,800

140,000

100,000 40,000

6,119,031

195,400

50,400

32,200 18,200

145,000

100,000 45,000

6,115,471

1,823,557

223,600 391,849 187,447 596,700

250,800 434,674 203,999 650,950 1,995,393

7,685 399,100

8,004 6,828 2,344

8,100 428,125

8,782 7,434 2,529

4,291,914

710,000 900,395 603,936 1,140,000

680,000 856,592 596,448 1,085,000 4,123,638

12,319 890,000

17,220 13,740 4,304

FY 2033

11,904 860,000

16,441 13,134 4,119

Proprietary Funds

FY 2031

14,987 12,054 3,790

FY 2030

As of June 30, 2026

Debt Service Schedule by Fund

194,600

44,600

28,200 16,400

150,000

105,000 45,000

6,099,592

1,644,256

195,200 346,834 170,523 539,700

7,278 369,063

7,187 6,314 2,157

4,455,336

735,000 944,198 611,532 1,195,000

12,726 920,000

18,035 14,354 4,491

FY 2034

193,600

38,600

24,000 14,600

155,000

110,000 45,000

6,141,146

1,457,339

165,800 299,629 153,218 479,950

6,859 338,013

6,334 5,574 1,962

4,683,807

765,000 992,868 619,224 1,255,000

13,145 1,000,000

18,890 14,994 4,686

FY 2035

197,400

32,400

19,600 12,800

165,000

115,000 50,000

6,099,909

1,262,490

135,200 249,991 135,523 417,200

6,443 306,012

5,440 4,917 1,764

4,837,419

795,000 1,041,538 627,000 1,320,000

13,561 1,000,000

19,785 15,651 4,884

FY 2036

195,800

25,800

15,000 10,800

170,000

120,000 50,000

6,079,430

1,083,311

103,400 208,334 117,431 364,400

5,978 273,512

4,502 4,206 1,548

4,996,119

830,000 1,082,908 627,001 1,375,000

14,026 1,025,000

20,722 16,362 5,100

FY 2037

513,000

38,000

15,400 22,600

475,000

255,000 220,000

24,717,207

2,581,699

7,753 9,434 4,227 22,648 830,275 106,000 347,966 301,196 952,200

22,135,508

85,770 87,191 29,014 77,372 5,705,000 1,755,000 3,526,141 3,135,020 7,735,000

FY 2038 and Beyond

2,858,450

743,450

473,850 269,600

2,115,000

1,410,000 705,000

109,399,359

28,336,459

115,197 100,211 35,030 32,846 121,065 6,036,631 1,357,347 3,281,750 5,678,851 2,666,231 8,911,300

81,062,901

281,012 243,330 77,987 256,533 219,003 16,040,000 9,620,235 9,765,000 13,693,304 10,246,497 20,620,000

Total

216

Storm Water - Principal

Fleet Mgmt - Principal

Fleet Mgmt - Interest

Total Debt Service

Total Principal Total Interest

Total Debt Service

Total Proprietary Debt Service

Total Proprietary Principal Total Proprietary Interest

Total Fleet Mgmt Debt Service

Total Fleet Mgmt Interest

2020 GO

Total Fleet Mgmt Principal

2020 GO

27,552,809

16,985,596 10,567,213

9,816,151

6,150,312 3,665,840

324,972

43,863

281,109

917,137

Total Storm Water Debt Service

91,812 89,490 110,950 80,000 372,252

Storm Water - Interest

544,885

290,000 93,000 95,000 66,885

FY 2026

Total Storm Water Interest

2013 GO 2020 GO 2022 GO 2025 GO

Total Storm Water Principal

2013 GO 2020 GO 2022 GO 2025 GO

Description

26,363,521

16,456,079 9,907,442

9,405,724

5,853,177 3,552,547

320,609

29,807

290,802

913,515

352,928

84,563 84,840 106,200 77,325

560,587

295,000 96,000 100,000 69,587

FY 2027

26,290,901

17,059,942 9,230,959

9,405,402

6,092,427 3,312,975

320,609

15,267

305,342

916,999

332,600

76,819 80,040 101,200 74,541

584,399

305,000 102,000 105,000 72,399

FY 2028

25,878,065

17,347,201 8,530,864

9,059,404

6,000,659 3,058,745

918,528

310,204

67,669 74,940 95,950 71,645

608,324

315,000 108,000 110,000 75,324

FY 2029

City of Johnson City

FY 2031

FY 2032

24,810,617

16,988,811 7,821,806

8,972,982

6,162,723 2,810,259

919,208

286,841

58,219 69,540 90,450 68,632

632,367

320,000 114,000 120,000 78,367

24,732,167

17,618,983 7,113,184

9,014,877

6,464,210 2,550,667

922,740

261,207

47,419 63,840 84,450 65,498

661,533

335,000 120,000 125,000 81,533

21,820,168

15,420,779 6,399,389

7,233,446

4,946,465 2,286,981

918,415

235,588

36,112 59,040 78,200 62,236

682,827

345,000 123,000 130,000 84,827

7,227,257

5,144,168 2,083,089

916,386

209,132

24,469 54,120 71,700 58,843

707,254

355,000 129,000 135,000 88,254

FY 2033

21,828,538

16,056,495 5,772,043

Proprietary Funds (continued)

FY 2030

As of June 30, 2026

Debt Service Schedule by Fund

20,589,117

15,471,162 5,117,955

7,214,720

5,344,155 1,870,565

920,528

181,709

12,486 48,960 64,950 55,313

738,819

370,000 132,000 145,000 91,819

FY 2034

17,665,281

13,179,975 4,485,306

6,871,295

5,222,336 1,648,959

536,549

153,020

43,680 57,700 51,640

383,529

138,000 150,000 95,529

FY 2035

17,536,873

13,619,049 3,917,824

6,836,876

5,405,807 1,431,069

539,567

136,179

38,160 50,200 47,819

403,388

144,000 160,000 99,388

FY 2036

15,904,175

12,516,799 3,387,376

6,813,677

5,584,522 1,229,155

538,447

120,044

32,400 43,800 43,844

418,403

150,000 165,000 103,403

FY 2037

81,925,356

71,583,246 10,342,110

28,181,638

25,193,193 2,988,445

2,951,431

368,746

67,200 114,600 186,946

2,582,685

660,000 930,000 992,685

FY 2038 and Beyond

352,897,587

260,304,117 92,593,470

126,053,449

93,564,154 32,489,296

966,190

88,937

877,253

12,829,450

3,320,450

499,568 806,250 1,070,350 944,282

9,509,000

2,930,000 2,109,000 2,470,000 2,000,000

Total

PERSONNEL SUMMARY Personnel Summary Includes Full-Time and Part-Time Employees Includes Full-Time and Part-Time Employees Actual FY 2022

Actual FY 2023

Actual FY 2024

8.2

Economic Development

City Court

Communications & Engagement

Development Services

Facilities Management

Family Justice Center

Finance

19.5

Fire

131

133

136

138

Human Resources

Information Technology

11.5

12.5

-0.5

Parks and Recreation

67.75

71.45

73.45

79.8

6.35

Pine Oaks Golf Course

Police

182.8

165

178

189

Public Works

81.5

84.5

83.5

Purchasing

3.5

4.5

Risk Management

0.5

0.7

0.5

-0.2

Senior Services

14.75

14.45

8.7

-5.75

Student Transportation

30.95

32.6

32.1

GENERAL FUND TOTAL

619.95

615.7

642.9

665.7

666.6

0.9

Administration

Juvenile Court Legal

Actual FY 2025

Budget FY 2026

Change 26 vs. 25

217

Personnel Summary Personnel Summary Includes Full-Time and Part-Time Employees Includes Full-Time and Part-Time Employees Actual FY 2022

Actual FY 2023

Actual FY 2024

Actual FY 2025

Budget FY 2026

Change 26 vs. 25

OTHER FUNDS Community Development Fund

34.5

Insurance Fund

3.5

4.3

4.5

0.2

Mass Transit Fund

53.85

53.65

52.9

53.40

54.40

Police Grants Fund

Solid Waste Fund

65.6

66.6

65.6

Storm Water Fund

8.5

Transportation Planning Fund

2.25

-1

Water & Sewer Fund

178.4

182.4

187.4

188.9

OTHER FUNDS TOTAL

354.6

360.2

366.2

367.2

367.4

0.2

TOTAL ALL FUNDS

974.55

975.9

1009.1

1032.9

1034

1.1

Fleet Management Fund Freedom Hall Fund

218

F - 23

Personnel Summary Activity 41321

41351

Position Administration City Manager Organizational Development Manager Special Projects Manager Executive Assistant Administrative Specialist II Total Employees

41211

41711

Actual 2023

Actual 2024

Actual 2025

Budget 2026

1 0 0 1 1 3

1 1 0 1 1 4

1 0 1 1 1 4

Total Employees

0 2 1 1 1.2 5.2

1 2 1 1 0 5

Total Full Time Total Part Time

4 1.2

5 0

Total Full Time - Administration Total Part Time - Administration Total Employees

7 1.2 8.2

9 0 9

Economic Development Economic Development Director Economic Development Analyst Economic Development Specialist Finance and Incentive Manager Total Employees

0 0 0 0 0

1 0 0 0 1

1 1 0 0 2

1 0 1 0 2

1 0 1 1 3

City Court Municipal Court Clerk Total Employees

1 1

Development Services Planning Director of Planning and Development Services Director of Development Services Development Coordinator Senior Planner Planner I Planner II Senior Planning Technician Planning Technician Administrative Specialist II Total Employees

0 1 1 1 1 0 1 0 1 6

0 1 1 0 0 2 1 1 1 7

1 0 1 0 2 0 1 1 1 7

Deputy City Manager Assistant City Manager Director of Budget and Performance Management Budget Analyst

Receptionist

41411

Actual 2022

219

Personnel Summary Activity 41721

41381

42910

43911

43914

Position

220

Actual 2023

Actual 2024

Actual 2025

Budget 2026

Code Administration Chief Building Official Code Enforcement Officer Code Enforcement Supervisor Development Services Manager Development Technician Permit Technician Permitting Coordinator Plans Examiner Trade Inspector Supervisor Trade Inspector Trade Inspector II Total Employees

1 3 0 1 1 2 1 0 0 2 3 14

1 4 0 1 1 2 1 0 0 2 4 16

1 3 1 0 0 2 1 1 0 2 4 15

1 3 1 0 0 2 1 1 1 4 1 15

Total Employees

Communications & Engagement Director of Public Affairs Communication Specialist Digital Communications Manager Digital Communications Specialist Grants Coordinator Graphic Designer Main Street Director Multimedia Specialist Public Information Officer Public Information Specialist Special Events Coordinator Special Events Manager Total Employees

1 1 1 0 0 0 0 1 0 1 1 0 6

1 1 1 0 1 0 0 1 0 1 0 1 7

1 1 1 0 1 0 0 1 1 1 1 1 9

1 0 1 1 0 1 1 1 1 2 0 1 10

Family Justice Center Family Justice Center Manager Total Employees

1 1

Facilities Management Facilities Director Administrative Specialist II Crew Supervisor Custodian Facilities Maintenance Manager Facilities Maintenance Technician I Facilities Maintenance Technician II Lead Custodian Total Employees

1 1 1 0 1 3 3 0 10

1 1 1 3 1 4 3 0 14

1 1 2 3 1 5 3 1 17

1 1 2

Keystone Custodian Total Full Time - Facilities Management

41511

Actual 2022

Finance Administration Finance Director Administrative Specialist II Total Employees

Personnel Summary Activity 41531

41551

Position Accounting Assistant Finance Director Accounting Technician Payroll Accounts Payable Specialist Accounts Payable Specialist II Finance Supervisor Staff Accountant Total Employees

42221

42231

42241

Actual 2024

Actual 2025

Budget 2026

1 2 2 0 0 5 10

1 2 0 2 0 5 10

Total Employees

0 1 4 1 0 6

1 0 4 1 0.5 6.5

Total Full Time Total Part Time

6 0

6 0.5

1 1

19 0 19

19 0.5 19.5

1 1 0 1 0 1 4

1 1 2 1 1 0 6

6 27 36 51 120

6 27 36 54 123

Prevention Fire Marshal Fire Prevention Officer III Fire Prevention Officer Total Employees

1 1 3 5

Training District Fire Chief Fire Lieutenant Fire Equipment Manager Fire Equipment Technician Total Employees

1 0 0 1 2

1 1 1 1 4

131

133

136

138

Collections Collection Supervisor Collection Specialist Collections/Customer Service Clerk Tax Specialist

Records Management Records Specialist Total Full Time - Finance Total Part Time - Finance Total Employees

42211

Actual 2023

1 2 2 0 1 4 10

Collections/Customer Service Clerk

41561

Actual 2022

Fire Department Administration Fire Chief Deputy Fire Chief Assistant Fire Chief Administrative Services Manager Administrative Specialist II Clerical Specialist II Total Employees Protection District Fire Chief Fire Lieutenant Fire Driver Engineer Firefighter Total Employees

Total Employees

221

Personnel Summary Activity 41651

51111

41281

Position

Actual 2024

Actual 2025

Budget 2026

1 0 0 0 2 1 0 4

1 1 1 0 1 2 1 7

1 1 1 1 0 2 1 7

Information Technology Information Technology Director Assistant Director, Technology Security Officer Cloud Software Support Specialist Geospatial Administrator Geospatial Analyst Geospatial Manager IT Administrator IT Specialist IT Technician Network Security Engineer Network Specialist Senior System Administrator Technology Administrator Technology Supervisor Voice and Collaboration Engineer Total Employees

1 1 0 1 1 1 1 3 1 1 0 0 1 1 1 14

1 1 1 1 1 1 0 3 0 1 1 0 1 1 1 14

1 0 1 1 1 1 0 3 0 1 1 1 1 1 1 14

Total Employees Total Full Time - Juvenile Court Total Part Time - Juvenile Court Total Employees

1 1 1 1 1 2 0 4 0.5 11.5 11 0.5 11.5

1 1 1 1 1 2 1 4 0.5 12.5 12 0.5 12.5

1 1 1 1 1 2 1 4 0 12 12 0 12

City Attorney Senior Staff Attorney Staff Attorney Special Assistant to U.S. Attorney General Paralegal Administrative Specialist II Total Employees

1 0 0 1 1 0 3

0* 1 1 1 1 0 4

0 1 1 1 1 1 5

Juvenile Court Director of Court Services Juvenile Court Judge Chief Deputy Court Clerk Child Support Enforcement Specialist Courtroom Assistant Deputy Clerk Safe Baby Court Coordinator Youth Services Officer

Legal

* The City Attorney is a contracted position appointed by the City Commission

222

Actual 2023

Human Resources Director of Human Resources Assistant Director of Human Resources CDL Compliance & Training Coordinator Human Resource Coordinator Human Resource Analyst Human Resource Generalist Talent and Acquisition Specialist Total Employees

Receptionist

41275

Actual 2022

Personnel Summary Activity 44500

Position Parks & Recreation Administration Director of Parks and Recreation Assistant Director of Parks and Recreation Administrative Specialist I Administrative Specialist II Administrative Specialist III Community Engagement Manager Parks and Recreation Safety Coordinator Planning and Project Manager Program Coordinator I Promotions and Events Coordinator Total Employees

Actual 2025

Budget 2026

1 2 1 1 1 0 0 0 1 1 8

1 2 1 1 1 1 0 1 1 0 9

1 2 1 1 1 0 1 1 0 0 8

Total Employees

0.25 1 1 2.8 5.05

0 1 1 2.8 4.8

Total Full Time Total Part Time

2.25 2.8

2 2.8

Total Employees

1 2 1 0.7 4.7

1 3 1 0.7 5.7

1 4 0 0.7 5.7

Total Full Time Total Part Time

4 0.7

5 0.7

Total Employees

0.25 1 1 1 1.4 0 0.7 5.35

0.25 1 1 1 0.7 0.7 0.7 5.35

0 1 1 1 0.7 0.7 0.7 5.1

Total Full Time Total Part Time

3.25 2.1

3 2.1

Aquatics Recreation Services Manager Aquatics Center Supervisor Head Lifeguard

Athletic Services Athletic Manager Program Coordinator I Program Coordinator II

Recreation Generalist

44503

Actual 2024

1 2 1 1 1 0 0 0 1 1 8

Lifeguard

44502

Actual 2023

1 2 1 1 1 0 0 0 1 1 8

Total Full Time 44501

Actual 2022

Carver Recreation Center Recreation Services Manager Center Supervisor Program Coordinator I Park Services Technician I

Program Coordinator I Recreation Generalist Receptionist

223

Personnel Summary Activity 44504

Position Community Center Parks and Recreation Fitness Coordinator Center Supervisor Custodian Park Maintenance Supervisor Program Coordinator I Program Coordinator II Receptionist

44507

Budget 2026

Total Employees

1 1 3 0 3.5 0 2 0.65 0.7 11.85

0 1 3 0 0 0 4 0.7 4 12.7

Total Full Time Total Part Time

9.5 2.65

10.5 1.35

8 4.7

Total Employees

0.25 0 1 1.5 0 0.7 3.45

0.25 1 0 1 0.5 0.7 3.45

0 1 0 0 1 0.7 2.7

Total Full Time Total Part Time

2.75 0.7

2 0.7

Nature Recreation Services Manager Park Naturalist Total Employees

0.25 1 1.25

0 1 1

Total Full Time

1.25

Total Employees

1 0 1 0 1 0 2 4 7 9 2.8 27.8

1 0 1 0 1 0 2 4 7 12 2.8 30.8

1 1 0 1 0 1 2 4 7 12 2.8 31.8

1 0 0 0 0 1 2 4 7 12 2.1 29.1

Total Full Time Total Part Time

25 2.8

28 2.8

29 2.8

27 2.1

Total Employees

0 0 0

1 0.7 1.7

Total Full Time Total Part Time

0 0

1 0.7

Langston Community Center Recreation Services Manager Multicultural Engagement Manager Center Supervisor Program Coordinator II Program Coordinator I

Park Services Parks Services Manager Parks and Recreation Safety Coordinator Assistant Park Services Manager Trail Operations Manager Administrative Specialist II Administrative Specialist I Lead Parks Attendant Parks Maintenance Supervisor Parks Services Technician II Parks Services Technician I

Trail Operations Trail Operations Manager

Park Attendant

224

Actual 2025

0 1 3 1 3 0.5 2 0.65 0.7 11.85

Parks Attendant

44508

Actual 2024

0 1 2 1 3 0.5 2 1.95 0.7 12.15

Receptionist

44506

Actual 2023

0 1 2 1 2 1.5 2 1.95 0.7 12.15

Custodian Receptionist

44505

Actual 2022

Personnel Summary Activity 44509

Position Community Engagement Community Engagement Specialist Program Coordinator I Total Employees

42121

42131

Budget 2026 0 0 0

1 1 2

0 0 0 0 0

1 1 1 4 7

56 11.75 67.75

61 10.45 71.45

63 10.45 73.45

66 13.8 79.8

1 1 1 3

1 1 1 2 5

1 1 1 3 6

Police Police Administration Police Chief Deputy Police Chief Administrative Specialist II Total Employees

1 1 1 3

Police CID Police Captain Police Lieutenant Police Sergeant Police Officer Digital Forensic Officer Administrative Specialist II Total Employees

1 1 3 13 0 1 19

1 1 3 16 0 1 22

1 1 4 16 1 2 25

1 1 4 20 1 2 29

Police Patrol Police Major Police Captain Police Lieutenant Police Sergeant Police Officer Total Employees

1 4 5 11 98 119

1 5 6 11 93 116

1 4 4 10 102 121

1 4 4 10 104 123

Recreation Services Recreation Services Manager Program Supervisor Parks & Recreation Fitness Coordinator Program Coordinator I Total Employees

Pine Oaks Golf Course Pine Oaks Administration Golf Manager Golf Assistant Manager Golf Shop Attendant Total Employees Pine Oaks Maintenance Golf Maintenance Manager Golf Course Superintendent Golf Maintenance Technician Public Service Worker Total Employees Total Employees - Pine Oaks Golf Course

42111

Actual 2025 0 0 0

Total Full Time - Park & Recreation Total Part Time - Park & Recreation Total Employees

44681

Actual 2024 0 0 0

Total Full Time

44611

Actual 2023 0 0 0

Total Full Time 44514

Actual 2022

225

13 0 1 19

Activity 42132

42152

42153

42154

42155

42156

42158

16 0 1 22

16 1 2 25

20 1 2 29

1 4 4 10 102 121

1 4 4 10 104 123

1 1 2 4

1 1 3 5

1 1 6 1 9

1 2 6 1 10

Personnel Summary

1 1 4 5 5 Position 6 11 Police11 Canine 98 Lieutenant 93 Police 119 116 Police Sergeant Police Officer K9 Total Employees 0 0 0 2 Police Records 5 Sergeant 3 Police 5 Officer 5 Police Police Records Clerk Crime Analyst 1 Total Employees 1 1 1 6 6 Police Training 1 Lieutenant 1 Police 9 Sergeant 9 Police Police Officer Total Employees

226

Actual 2023

Actual 2024

Actual 2025

Budget 2026

0 0 5 5

0 2 3 5

1 1 2 4

1 1 3 5

1 1 6 1 9

1 2 6 1 10

0 2 0 2

1 0 2 3

Police Services Administration Police Major Police Captain Police Lieutenant Homeless Outreach Coordinator Planning and Research Analyst (Sworn Officer) Administrative Specialist III Total Employees

1 0 0 0 0 1 2

1 0 0 0 1 1 3

1 1 2 1 1 1 7

1 1 2 2 1 1 8

Police Property Police Sergeant Police Officer Total Employees

1 2 3

1 3 4

Accreditation Police Sergeant Police Officer Administrative Services Manager Administrative Specialist II Total Employees

1 0 1 1 3

0 1 0 1 2

0 2 0 1 3

0 3 0 1 4

Total Employees

1 1 1 12 2.8 17.8

0 0 0 0 0 0

Total Full Time Total Part Time

15 2.8

0 0

Total Full Time - Police Total Part Time - Police Total Employees

180 2.8 182.8

165 0 165

178 0 178

189 0 189

Public Works Administration Director of Public Works Administrative Specialist III Total Employees

1 1 2

1 0 1

Police Detention Jail Superintendent Chief Correctional Officer Lead Custodian Correctional Officer

Correctional Officer

43111

Actual 2022

Personnel Summary Activity 43311

43321

43331

43332

43334

43337

43338

Position

Actual 2022

Actual 2023

Actual 2024

Actual 2025

Budget 2026

Streets Administration Assistant Director of Public Works Administrative Specialist II Administrative Specialist III Design & Construction Coordinator Office Manager Operations Manager Total Employees

1 1 0 2 1 0.5 5.5

1 1 1 2 0 0.5 5.5

Pavement Maintenance General Supervisor Crew Supervisor MEO II MEO III Total Employees

1 0 9 2 12

1 1 8 2 12

ROW Maintenance Crew Supervisor Facilities Maintenance Technician MEO II MEO III Tree Trimmer I Total Employees

0 1 3 1 2 7

1 1 2 1 2 7

Street Sweeping MEO II Total Employees

2 2

Tree Beautification City Forester Crew Supervisor Tree Trimmer I Tree Trimmer II Total Employees

1 1 1 1 4

Downtown Maintenance MEO II Total Employees

1 1

Landscaping Crew Supervisor Landscape Technician MEO II Total Employees

1 2 1 4

1 3 1 5

227

Personnel Summary Activity 43351

43511

43711

Position

51411

Actual 2024

Actual 2025

Budget 2026

2 2 0 7 7 3 21

2 2 5 2 7 3 21

2 3 6 1 6 3 21

Traffic Traffic Engineering Manager Administrative Specialist II Civil Engineer III Custodian Traffic Signal Technician Traffic Signal Technician II Traffic Signs & Markings Specialist Traffic Signs & Markings Technician I Traffic Signs & Markings Technician II Traffic System Specialist Total Employees

1 1 1 0 3 0 1 5 0 1 13

1 1 1 1 2 1 1 4 1 1 14

1 1 1 1 3 0 1 5 1 1 15

Engineering City Engineer Assistant City Engineer Civil Engineer III-PE Senior Construction Inspector Construction Inspector Engineering Technician II Survey Supervisor Survey Technician Surveyor Total Employees

1 0 2 0 3 1 1 1 1 10

1 0 3 0 3 1 1 1 1 11

1 1 2 1 1 1 1 1 1 10

81.5

84.5

83.5

Purchasing Purchasing Director of Purchasing Assistant Director of Purchasing Administrative Specialist I Administrative Specialist II Buyer Total Employees

1 1 0 0 1 3

1 1 0.5 0 1 3.5

1 1 1 0.5 1 4.5

Total Full Time

3.5

4.5

1 1

0 0

3.5

4.5

Central Printing Printer Specialist Total Employees Total Full Time - Purchasing

228

Actual 2023

Construction Administration General Supervisor Crew Supervisor Concrete Maintenance Worker Facilities Maintenance Technician MEO II MEO III Total Employees

Total Full Time - Public Works 41611

Actual 2022

Personnel Summary Activity 41993

44911

Position Risk Management Director of Risk Management Assistant Director of Risk Management Risk Management Specialist Total Employees

44917

Actual 2024

Actual 2025

Budget 2026

0.2 0.2 0.3 0.7

0.3 0.2 0 0.5

Total Employees

1 1 1 0 2 0.65 2.3 7.95

1 1 1 0 2 0.65 2.8 8.45

0 1 0 1 0 0.7 0 2.7

Total Full Time Employees Total Part Time Employees

5 2.95

5 3.45

2 0.7

Total Employees

0 3 0.65 0.65 4.3

0 4 0 0 4

2 2 0 0 4

Total Full Time Total Part Time

3 1.3

4 0

Transportation Seniors Transportation Aide Total Employees

1 1

Total Full Time

Total Employees

1 0.5 1.5

1 0 1

Total Full-Time Employees Total Part-Time Employees

1 0.5

1 0

10 4.75 14.75

11 3.45 14.45

8 0.7 8.7

Senior Services Administration Senior Services Manager Administrative Specialist II Administrative Specialist III Program Supervisor Receptionist

Programming Program Coordinator I Program Coordinator II

Program Coordinator II SC H & E Coordinator

44916

Actual 2023

0.2 0 0.3 0.5

Administrative Specialist II Receptionist

44912

Actual 2022

Case Management In-Home Service Coordinator

Meal Coordinator

Total Full Time - Senior Services Total Part Time - Senior Services Total Employees

229

Personnel Summary Activity 55231

Position Transit General Fund Transportation Student Transportation (Transit) Transit Director Administrative Specialist II CDL Examiner School Transportation Supervisor Transit Operator I Transit Operator II Transit Operator III

Actual 2024

Actual 2025

Budget 2026

Total Employees

0.25 1 0 2 0 5.4 1.2 0.5 8 1 19.35

0.25 1 0.5 1 0.4 4.2 1.6 0.5 8 1 18.45

Total Full Time Total Part Time

10.15 8.65

9.85 9.5

8.95 9.5

Total Employees

0.25 1 2.4 0.4 1.2 4.5 1.5 0.9 12.15

0.25 1 2.4 0.4 1.2 5.5 1.5 1 13.25

0.25 1 2.4 0.8 1.2 5.5 1.5 1 13.65

0.25 1 2 1.2 1.2 5.5 1.5 1 13.65

Total Full Time Total Part Time

5.25 6.9

5.25 8

5.65 8

Total Full Time - Transit General Fund Total Part Time - Transit General Fund Total Employees

15.4 15.55 30.95

15.1 17.5 32.6

14.6 17.5 32.1

TOTAL GENERAL FUND - FULL TIME TOTAL GENERAL FUND - PART TIME TOTAL EMPLOYEES

583.4 36.55 619.95

580.3 34.4 614.7

607.8 33.1 640.9

631.3 32.4 663.7

634.1 32.5 666.6

Special Education Transportation Transit Director Special Education Supervisor Transit Operator I Transit Operator II Transit Operator III

Transit Operator I Transit Operator II Transit Operator III

230

Actual 2023

0.25 1 0 2 0 5.4 1.5 0.4 7.45 0.8 18.8

Transit Operator I Transit Operator II Transit Operator III

55241

Actual 2022

Personnel Summary Activity 47111

51211

Position Community Development Fund Community Development Administration Community Development Coordinator Total Employees

Budget 2026

1 1

1 0 1 1 1 2 0.5 6.5

1 0.5 1 1 1 2 0 6.5

1 0 1.5 1 1 2 0 6.5

6 0.5

6.5 0

Vehicles & Equipment Fleet Management Supervisor Fleet Maintenance Supervisor Fleet Management Maintenance Technician Master Service Technician Senior Service Technician Service Technician Tire Service Worker Total Employees

1 4 1 0 4 15 2 27

1 4 1 2 4 13 2 27

Communications Radio Services Manager Total Employees

1 1

34 0.5 34.5

34.5 0 34.5

1 1 1 3

Freedom Hall Maintenance Freedom Hall Maintenance & Production Manager Freedom Hall Building Manager Freedom Hall Maintenance Worker Total Employees

0 1 2 3

1 0 2 3

Total Full Time - Freedom Hall Fund

Fleet Management Fund Operations Fleet Management Director Administrative Specialist I Administrative Specialist II Fleet Management Superintendent Inventory Control Manager Inventory Specialist

Total Full Time - Fleet Management Fund Total Part Time - Fleet Management Fund Total Employees

44331

Actual 2025

1 1

Total Full Time Total Part Time

44311

Actual 2024

1 1

Total Employees

51231

Actual 2023

0 0

Administrative Specialist I

51221

Actual 2022

Freedom Hall Fund Freedom Hall Administration Civic Center General Manager Box Office Clerk Box Office Manager Total Employees

231

Personnel Summary Activity 44392

44393

55111

55131

Position

Actual 2023

Actual 2024

Actual 2025

Budget 2026

Insurance Fund Insurance Fund - Workers Comp Director of Risk Management Assistant Director of Risk Management Claims Manager Occupational H&S Coordinator Risk Management Coordinator Total Employees

0.5 0 0 0.6 1.1 2.2

0.5 0.5 0.5 0.6 0.6 2.7

0.3 0.4 0.5 0.6 0.6 2.4

Insurance Fund - Liability Director of Risk Management Assistant Director of Risk Management Claims Manager Occupational H&S Coordinator Risk Management Coordinator Total Employees

0.3 0 0 0.4 0.6 1.3

0.3 0.3 0.5 0.4 0.1 1.6

0.4 0.4 0.5 0.4 0.4 2.1

Total Employees - Insurance Fund

3.5

4.3

4.5

0.5 1 1 1 1 0.75 1 6.25

0.5 1 1 1 1 0 1 5.5

0.5 1 1 1 1 1 1 6.5

Total Employees

1 0 3.2 17.3 14.6 0 0 36.1

1 0 3.8 18.3 13.6 0 1 37.7

1 0.5 3.4 17.8 13.6 1 2 39.3

Total Full Time Total Part Time

36.1 0

36.7 1

37.3 2

Mass Transit Fund Administration Transit Director Assistant Transit Director Accounts Payable Specialist Administrative Specialist III Senior Planner Transit Planner Transit Technology Specialist Total Employees Operations Para Transit Coordinator CDL Examiner Transit Operator III Transit Operator II Transit Operator I Transit Maintenance Worker

Transit Operator I

232

Actual 2022

Personnel Summary Activity

Position

55141

Job Access Transit Operator I Transit Operator II Transit Operator III

43411

Actual 2025

Budget 2026

Total Employees

1.3 0.3 1.6 0.5 0.5 4.2

1.3 0 1.6 0.5 0.5 3.9

Total Full Time Total Part Time

3.2 1

2.9 1

Total Employees

1.7 2.2 0.9 0.5 5.3

0.7 2.2 0.6 0 3.5

0.7 1.4 0.6 0 2.7

Total Full Time Total Part Time

4.8 0.5

3.5 0

2.7 0

1 1 2

52.35 1.5 53.85

51.65 2 53.65

50.9 2 52.90

50.4 3 53.40

51.4 3 54.40

0 2 2

2 0 2

0.2 0 0.8 1.05 0.2 0.5 0.5 0.5 0.5 0.5 7 2 1 2 16.75

0.2 0 0.8 1.05 0.2 0 1 0.5 0.5 0.5 8 2 1 2 17.75

0 0.5 0 1 0.5 0.5 0.5 0.5 0.5 0.5 8 2 1 2 17.5

ETSU/BucShot Transit Operator I Transit Operator II Transit Operator III

Freedom Grant Transit Operator I Transit Operator II Total Employees Total Full Time - Mass Transit Fund Total Part Time - Mass Transit Fund Total Employees

42170

Actual 2024

1.3 0.3 1.6 0.5 0.5 4.2

Transit Operator I

55168

Actual 2023

1.3 0.3 1.6 0.5 0.5 4.2

Transit Operator I Transit Operator II

55154

Actual 2022

Police Grants Victim Services Coordinator Family Justice Center Secretary Total Employees Solid Waste Regional Solid Waste Administration Solid Waste Manager Solid Waste Operations Manager Assistant Solid Waste Manager Administrative Specialist II Administrative Specialist III Crew Supervisor General Supervisor Management Analyst MEO III PW Health, Safety, & Skills Training Specialist Sanitation Equipment Operator Sanitation Equipment Operator II Sanitation Equipment Operator III Service Technician Total Employees

233

Personnel Summary Activity 43211

43221

43222

43223

43233

43241

43341

43342

234

Position Municipal Solid Waste Administration Solid Waste Manager Solid Waste Operations Manager Assistant Solid Waste Manager Administrative Specialist II Administrative Specialist III Crew Supervisor General Supervisor Management Analyst PW Health, Safety, & Skills Training Specialist Total Employees

Actual 2022

Actual 2023

Actual 2024

Actual 2025

Budget 2026

0.8 0 0.2 1.95 0.8 0.5 0.5 0.5 0.5 5.75

0.8 0 0.2 1.95 0.8 0 1 0.5 0.5 5.75

0 0.5 0 2 0.5 0.5 0.5 0.5 0.5 5

Municipal Solid Waste City Collections Sanitation Equipment Operator Sanitation Equipment Operator II Total Employees

8 2 10

9 1 10

8 2 10

Municipal Solid Waste Commercial Collections Sanitation Equipment Operator Sanitation Equipment Operator II Total Employees

5 1 6

Municipal Solid Waste Industrial Collections Sanitation Equipment Operator Total Employees

7 7

0.6 0.6

Municipal Solid Waste Recycling Sanitation Equipment Operator Sanitation Equipment Operator II Sanitation Equipment Operator III Total Employees

7 1 1 9

6 2 1 9

5 2 2 9

6 1 2 9

Municipal Solid Waste Refuse Collection General Supervisor Crew Supervisor MEO II MEO III Total Employees

1 1 6 0.5 8.5

Municipal Solid Waste Litter Collection MEO II Total Employees

2 2

Total Employees

48.85

48.1

Total Employees - Solid Waste

65.6

66.6

65.6

Municipal Solid Waste Iris Glen Landfill/Environmental Auditor Environmental Auditor Total Employees

Personnel Summary Activity

Position

56111

Storm Water Fund Operations Manager Crew Supervisor Environmental Specialist Geospatial Coordinator MEO II MEO III Storm Water Inspector Total Employees

41741

41742

52121

Actual 2023

Actual 2024

Actual 2025

Budget 2026

0.5 1 1 1 3 1 1 8.5

0.5 1 2 1 3 1 0 8.5

Transportation Planning Fund MTPO - FWHA MPO Manager Senior Transportation Planner Total Employees

1 1 2

MTPO - Federal Transportation Transit Planner Total Employees

0.25 0.25

1 1

0 0

2.25

1 1 0 1 0 1 1 0 0 1 1 1 8

1 1 1 1 2 1 1 0 1 1 1 0 11

1 1 1 1 1 1 1 1 1 1 1 0 11

Total Employees

1 0 1 0 5 0 1 1 1 1 1 1 0 13

1 0 1 0 5 1 2 1 1 1 1 1 0 15

0 0 1 0 5 1 2 1 1 1 1 1 0 14

0 1 1 1 5 1 1 1 1 1 1 0 0.5 14.5

Total Full Time Total Part Time

13 0

15 0

14 0

14 0.5

Total Employees - Transportation Planning Fund 52111

Actual 2022

Water & Sewer Fund City W/S Administration Director of W/WW Assistant Director of W/WW - Capital Assistant Director of W/WW - Operations Administrative Specialist III Custodian Customer Service Manager Customer Service Supervisor Landscape Technician II Lead Custodian Management Analyst W/S Health, Safety, & Skills Training Specialist Water/Wastewater Operations Manager Total Employees City W/S Engineering Assistant Director of W/WW Administrative Specialist I Civil Engineer III-PE Civil Engineer II Construction Inspector Development Coordinator Engineering Technician II Geospatial Coordinator Geospatial Specialist IT Specialist Survey Supervisor W/WW Engineering Services Coordinator

Engineering Technician II

235

Personnel Summary Activity 52122

52123

52131

52132

52141

236

Position

Actual 2022

Actual 2023

Actual 2024

Actual 2025

Budget 2026

City W/S Meter Reading Customer Service Supervisor Meter Reader Senior Meter Reader Total Employees

1 7 0 8

1 8 1 10

City W/S Customer Service Administrative Specialist I Administrative Specialist II Digital Communications Specialist Inventory Control Manager Inventory Specialist Total Employees

8 0 0 1 0 9

6 2 0 1 1 10

6 2 1 1 1 11

City W/S Water Facility W/WW Superintendent W/WW Superintendent (Facilities) Administrative Specialist I Geospatial Specialist Inst/Control Tech W/WW Maintenance Mechanic I W/WW Maintenance Mechanic II W/WW Maintenance Supervisor Total Employee

0.125 0 0.125 0.125 0.25 1.375 0.25 0.25 2.5

0.125 0 1 0.125 0.25 4 0.5 0.25 6.25

0.125 0.125 0 0.125 0.25 4 0.5 0.25 5.375

City W/S Sewer Facility W/WW Superintendent W/WW Superintendent (Facilities) Geospatial Specialist Inst/Control Tech Secretary W/WW Maintenance Mechanic I W/WW Maintenance Mechanic II W/WW Maintenance Supervisor Total Employees

0.125 0 0.125 0.25 0.125 1.705 0.25 0.25 2.83

0.125 0 0.125 0.25 0 1.33 0.5 0.25 2.58

0.125 0.125 0.125 0.25 0 1.33 0.5 0.25 2.705

City W/S Water Line Maintenance Assistant W/WW Maint Superintendent Crew Supervisor General Supervisor MEO II MEO III Senior Service Tech W/WW Maint Superintendent W/WW Service Worker Total Employees

0.625 2 1 8 1 0.125 0.125 8 20.875

0.75 2 1 7 1 0.125 0.125 6 18

0.75 2 1 7 1 0.125 0.125 8 20

0.75 2 1 6 1 0.125 0.125 8 19

Personnel Summary Activity 52142

52151

52152

52161

Position

Actual 2022

Actual 2023

Actual 2024

Actual 2025

Budget 2026

City W/S Sewer Line Maintenance Assistant W/WW Maint Superintendent Crew Supervisor General Supervisor MEO II MEO III Public Service Worker Senior Service Tech Sewer Rehabilitation Coordinator W/WW Maint Superintendent W/WW Service Worker Total Employees

0.625 1 1 4 0 1 0.125 1 0.125 7 15.875

0.75 1 1 1 1 0 0.125 1 0.125 8 14

City W/S Water Line Extension Assistant W/WW Superintendent Crane Truck Operator Crew Supervisor MEO II MEO III Public Service Worker Senior Service Tech W/WW Maint Superintendent W/WW Service Worker Total Employees

0.125 1 1 2 2 2 0.125 0.125 1 9.375

0.25 0 0 5 3 2 0.125 0.125 1 11.5

City W/S Sewer Line Extension Assistant W/WW Superintendent Crew Supervisor General Supervisor MEO III Senior Service Tech W/WW Maint Superintendent Total Employees

0.125 0 2 4 0.125 0.125 6.375

0.25 1 2 2 0.125 0.125 5.5

City W/S Water Treatment W/WW Superintendent W/WW Superintendent (Facilities) Chief Water Plant Operator Geospatial Specialist Inst/Control Tech Laboratory Analyst Secretary W/WW Maintenance Mechanic I W/WW Maintenance Mechanic II Water Plant Operator I Water Plant Operator II Water Plant Operator III Total Employees

0.125 0 1 0.125 0.5 1 0.125 0.625 0.5 0 4 2 10

0.125 0 1 0.125 1.25 1 0 0.25 0.25 0 5 1 10

0.125 0.125 1 0.125 1.25 1 0 0.25 0.25 1 4 1 10.125

237

Personnel Summary Activity 52162

52163

52164

52171

Position

Actual 2023

Actual 2024

Actual 2025

Budget 2026

City W/S Brush Creek W/WW Superintendent W/WW Superintendent (Facilities) Inst/Control Tech Geospatial Specialist Chief WW Plant Operator Laboratory Analyst MEO III WW Plant Operator III WW Plant Operator II WW Plant Operator I W/WW Maintenance Mechanic II W/WW Maintenance Mechanic I Secretary Total Employees

0.125 0 0.5 0.125 0.33 1 0.75 1 1 4 0.5 0.955 0.125 10.41

0.125 0 0.25 0.125 0 1 1.25 1 1 3 0.25 0.58 0 8.58

0.125 0.125 0.25 0.125 0 1 1.25 1 1 3 0.25 0.58 0 8.705

0.125 0.125 0.25 0.125 0 1 1.25 1 1 4 0.25 0.58 0 9.705

City W/S Knob Creek W/WW Superintendent W/WW Superintendent (Facilities) Inst/Control Tech Geospatial Specialist Mechanical Engineer Chief WW Plant Operator Laboratory Analyst WW Plant Operator III WW Plant Operator II WW Plant Operator I MEO III W/WW Maintenance Mechanic II W/WW Maintenance Mechanic I Secretary Total Employees

0.125 0 0.5 0.125 0 0.33 1 1 0 4 0.75 0.5 0.625 0.125 9.08

0.125 0 0.25 0.125 0 0 1 1 0 4 0.5 0.25 0.25 0 7.5

0.125 0.125 0.25 0.125 0 0 1 1 1 3 0.5 0.25 0.25 0 7.625

0.125 0.125 0.25 0.125 0 0 1 1 0 4 0.5 0.25 0.25 0 7.625

1 1

City W/S Industrial Monitoring Environmental Auditor Cross Connection Coordinator Cross Connection Inspector Pre-Treatment Coordinator Total Employees

0.4 0 2 1 3.4

0.4 1 2 0 3.4

Total Full Time

3.4

129.72 0 129.72

130.31 0 130.31

135.31 0 135.31

135.935 0.5 136.435

City W/S Unicoi Water Plant Operator II Total Employees

Total Full Time - City Water & Sewer Services Total Part Time - City Water & Sewer Services Total Employees

238

Actual 2022

Personnel Summary Actual 2022

Actual 2023

Actual 2024

Actual 2025

Budget 2026

Activity

Position

53122

Regional W/S Meter Reading Senior Meter Reader Meter Reader Total Employees

1 3 4

0 3 3

Regional W/S Customer Service Administrative Specialist I Customer Service Clerk Inventory Specialist Stores Clerk Total Employees

0 1 0 1 2

1 0 1 0 2

Regional W/S Water Facilities Maintenance W/WW Superintendent W/WW Superintendent (Facilities) Inst/Control Tech Geospatial Specialist W/WW Maintenance Supervisor W/WW Maintenance Mechanic II W/WW Maintenance Mechanic Secretary Total Employees

0.125 0 0.25 0.125 0.25 0.25 1.375 0.125 2.5

0.125 0 0.25 0.125 0.25 0.5 1 0 2.25

0.125 0.125 0.25 0.125 0.25 0.5 1 0 2.375

Regional W/S Sewer Facilities Maintenance W/WW Superintendent W/WW Superintendent (Facilities) Inst/Control Tech Geospatial Specialist W/WW Maintenance Supervisor W/WW Maintenance Mechanic II W/WW Maintenance Mechanic I Secretary Total Employees

0.125 0 0.25 0.125 0.25 0.25 1.715 0.125 2.84

0.125 0 0.25 0.125 0.25 0.25 1.34 0 2.34

0.125 0.125 0.25 0.125 0.25 0.25 1.34 0 2.465

Regional W/S Water Line Maintenance Senior Auto Tech W/WW Maint Superintendent Assistant W/WW Maint Superintendent Crew Supervisor MEO II Public Service Worker W/WW Service Worker Total Employees

0.125 0.125 0.625 3 4 2 3 12.875

0.125 0.125 0.75 2 2 2 4 11

0.125 0.125 0.75 2 3 2 4 12

Regional W/S Sewer Line Maintenance W/WW Maint Superintendent Assistant W/WW Maint Superintendent Senior Auto Tech General Supervisor Crew Supervisor MEO III MEO II W/WW Service Worker Total Employees

0.125 0.625 0.125 1 0 1 3 2 7.875

0.125 0.75 0.125 1 1 2 5 2 12

53123

53131

53132

53141

53142

239

Personnel Summary Activity 53151

53152

53162

Position

Actual 2023

Actual 2024

Actual 2025

Budget 2026

Regional W/S Water Line Extension W/WW Maint Superintendent Assistant W/WW Maint Superintendent Senior Auto Tech Crane Truck Operator MEO III MEO II W/WW Service Worker Total Employees

0.125 0.125 0.125 0 1 1 2 4.375

0.125 0.25 0.125 1 0 1 3 5.5

Regional W/S Sewer Line Extension W/WW Maint Superintendent Assistant W/WW Maint Superintendent Senior Auto Tech Blaster Equipment Operator MEO III W/WW Service Worker Total Employees

0.125 0.125 0.125 1 1 1 3.375

0.125 0.25 0.125 1 2 1 4.5

Regional W/S Sewer Treatment W/WW Superintendent W/WW Superintendent (Facilities) Chief WW Plant Operator Inst/Control Tech Geospatial Specialist Mechanical Engineer Laboratory Analyst W/WW Maintenance Mechanic II W/WW Maintenance Mechanic I WW Plant Operator III WW Plant Operator I MEO III Secretary Total Employees

0.125 0 0.34 0.5 0.125 0 1 0.5 0.625 1 4 0.5 0.125 8.84

0.125 0 1 0.25 0.125 0 1 0.5 0.25 1 5 0.25 0 9.5

0.125 0.125 1 0.25 0.125 0 1 0.5 0.25 1 5 0.25 0 9.625

0.125 0.125 1 0.25 0.125 0 1 0.5 0.25 1 4 0.25 0 8.625

Total Employees

48.68

52.09

52.465

Total Full Time - Water & Sewer Fund Total Part Time - Water & Sewer Fund Total Employees

178.4 0 178.4

182.4 0 182.4

187.4 0 187.4

188.4 0.5 188.9

936 38.55 974.55

938 36.9 974.9

972 35.1 1007.1

995 35.9 1030.9

998 36 1034

GRAND TOTAL FULL TIME GRAND TOTAL PART TIME TOTAL EMPLOYEES

240

Actual 2022

GLOSSARY A Accrual Basis of Accounting – A basis of accounting in which revenues and expenditures are recorded at the time they are earned or incurred as opposed to when cash is actually received or spent. Appropriation – Authorization for spending a specific amount of money for a specific purpose during a fiscal year. Approved Budget – The budget as formally adopted by the City Commission for the upcoming fiscal year, beginning July 1. Assessed Valuation – A value that is established for real or personal property for use as a basis for levying property taxes.

B Balanced Budget – Occurs when planned expenditures equal anticipated revenues. In Tennessee, it is required that the budget be approved by the City Commission be balanced. Bond Rating – A rating (made by an established bond rating company) from a schedule of grades indicating the probability of timely repayment of principal and interest on bonds issued. Budget – A comprehensive financial plan of operation for a fiscal year that matches all planned revenues and expenditures with various municipal services. The City’s budget is adopted annually. Budget Calendar – The schedule of key dates or milestones which the City staff follows in the preparation and adoption of the budget. Budget Document – The official written statement prepared by the City staff which reflects the decisions and allocations made by the City Commission. Budget Ordinance – The formal legal documentation of budgeted appropriations approved by the City Commission. The adoption of the budget ordinance requires approval on three readings.

C Capital – Category of expenditures for capital acquisitions that include: land, buildings, infrastructure, and equipment over $5,000, which have useful lives extending beyond a single reporting period. Capital Equipment Fund – Used to account for acquisition of major capital equipment including vehicles, mowers, large trucks, etc. Capital Improvements Plan – Issued separately, but in coordination with the budget document, the CIP is the plan or schedule of project expenditures for public facilities, infrastructure, and equipment with estimated project costs, sources of funding, and timing of work/purchases over a five year period. Generally, projects and/or equipment over $15,000 are included in the CIP. Capital Projects Fund – Used to account for acquisition and/or construction of major capital projects, including buildings, parks, streets, and other City facilities. 241

Glossary City Commission – The five member governing body of the City of Johnson City. City Manager – The Chief Executive Officer of the City of Johnson City, hired by the City Commission. Community Development Block Grant (CDBG) – A federal entitlement program designed to benefit low and moderate income persons, specifically in the areas of housing. Cost-of-Living Adjustment (COLA) – An increase in salaries to offset the adverse effect of inflation on compensation.

D Debt Limit – The maximum amount of gross or net debt that is legally permitted. Debt Service Fund – The fund established for the purpose of accumulating resources to repay the principal and interest on long-term general obligation debt, excluding debt payable for the Enterprise Funds of the City (Golf, Solid Waste, and Water/Sewer). Deficit – An excess of expenditures over revenues or expenses over income. Department – A major administrative or operational division of the City, which is responsible for a group of related activities. Depreciation – A decrease in value of property through wear, deterioration, or obsolescence. Drug Fund – A fund used to account for drug related fines and confiscations received, as well as usage of these monies to further drug investigations.

E Enterprise Fund – A grouping of activities whose expenditures are entirely offset by revenues collected from user fees or charges. This is a business-like activity. Enterprise Funds for the City of Johnson City are Golf, Mass Transit, Solid Waste (Municipal and Regional), Storm Water, and Water/Sewer. Estimated Revenue – The amount of projected revenue to be collected during the fiscal year. Expenditure – The money spent by the City for programs and projects included within the approved budget.

F Fiscal Year – The time period beginning on July 1 of a calendar year and ending on June 30 of the following calendar year. Fixed Assets – Equipment and other capital items used in governmental type operations, which are intended to be held and have long-term value, such as land, buildings, machinery, vehicles, and other equipment. Full-Time Equivalent – A part-time position converted to the decimal equivalent of a full-time position based on 2080 hours. 242

Glossary Fund – An accounting entity which has a set of self-balancing accounts and where all financial transactions for special activities or governmental functions are recorded. Fund Balance – Amounts shown as fund balance represent monies remain unspent after all budgeted expenditures have been made.

G General Fund – The general operating fund of the City used to account for all financial resources except those required to be accounted for in another fund. Most department operations of the City are funded by the General Fund, including Police, Fire, Administration, Parks & Recreation, Senior Center, Risk Management, Information Technology, and Public Works. Generally Accepted Accounting Principles (GAAP) – The rules and procedures that serve as the guide for the fair presentation of Financial Statements. General Obligation Bonds – Bonds issued by a government that are backed by the full faith and credit of its taxing authority. Goal – A statement of specific direction, purpose, or intent to be accomplished by staff within a program. Grants – A contribution of cash or other assets from another government or non-profit foundation to be used for a specific purpose.

I Infrastructure – Long-lived capital assets that normally are stationary in nature, including streets, bridges, water/sewer line and treatment facilities, storm drainage, traffic signals, etc. Intergovernmental Revenue – Funds received from federal, state, and local government sources. Internal Service Fund – Fund used to account for the furnishings of goods or services by one department to other departments or agencies on a cost-reimbursement basis. The Motor Transport Fund and Insurance Fund are internal service funds for the City of Johnson City.

L Line Item – A budgetary account representing a specific object of expense. Long-Term Debt – Debt issued with a maturity of more than one year after the date of issuance.

M Merit Increase – An amount of money set aside to reward employees who have performed with excellence throughout the fiscal year. Modified Accrual Basis of Accounting – Basis of accounting to which: 1) revenues are recognized in the accounting period in which they become available and measurable and 2) expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable. 243

Glossary O Objective – A statement of specific direction, purpose, or intent to be accomplished by staff within a program. Operating Budget – The City’s financial plan which outlines proposed personnel and operating expenditures for the coming fiscal year, as well as revenue estimates which will be used to finance them.

P Payment in Lieu of Taxes – Payment that a property owner not subject to taxation makes to a government to compensate for services that the property owner receives, which are normally financed through property taxes. Personal Services – Category of expenditures which include employees, salaries and wages, and employee benefits. Property Tax – A tax levied on the assessed value of real and personal property. Property Tax Rate – The amount of tax levied for each $100 of assessed valuation. Public Hearing – An open meeting or portion of the regularly scheduled meeting of the City Commission for the purpose of obtaining public comment or input on a particular issue.

R Reserved Fund Balance – A portion of the City’s fund balance that is legally restricted for a specific purpose and is not available for general appropriation. Retained Earnings – An equity account reflecting the accumulated earnings of an enterprise or internal service fund. Revenue – Income received from various sources used to finance government services. Revenue Bonds – Bonds usually sold for constructing a project that will produce revenue for the City. The revenue is then used to pay the principal and interest on the bond.

S Special Revenue Fund – A fund used to account for resources that are subject to certain spending restrictions, where specific revenue sources are used to finance certain activities. Supplemental Budget – A budget that is prepared to meet unexpected needs or to spend revenues not anticipated at the time the original budget was adopted.

244

Glossary T Transfer – An amount distributed from one fund to finance activities in another fund. Transfers are shown as an expenditure in the originating fund and a revenue in the receiving fund.

U Unreserved Fund Balance – The portion of fund balance that is not restricted for a specific purpose and is available for general appropriation.

245