205438 CITY OF LEWISTON PROPOSED BUDGET FOR FISCAL YEAR 2027 A PUBLIC HEARING PURSUANT TO Idaho Code 50-1002 will be held for consideration of the proposed budget for the fiscal year from October 1, 2026 to September 30, 2027. The hearing will be held at the Lewiston City Library, 2nd Floor, 411 D Street, Lewiston, Idaho at 6:00 p.m. on August 10, 2026. All interested persons may appear and show cause, if any they have, why said proposed budget should or should not be adopted. Copies of the proposed budget are available at City Hall, Lewiston City Library and the City's website at www.cityoflewiston.org. Anyone desiring accommodations for disabilities relating to the budget documents or to the hearing should contact City Hall at (208) 746-3671 at least 48 hours before the hearing. FY'25 FY'26 FY'27 Actual Current Proposed Budget Budget Budget Types and Names of City Funds Expenditures Expenditures Expenditures General Fund $31,306,169 $39,050,660 $39,278,860 Special Revenue Funds: Cemetery Fund 225,992 485,460 386,160 Transportation Fund 4,362,167 5,273,640 5,020,170 Library Fund 1,578,788 1,664,670 1,704,520 Public Transportation Fund 1,984,925 1,704,380 1,802,890 Capital Projects Funds: General Government 4,300,220 8,489,100 11,517,340 Economic Development. Fund 3,591,546 827,500 927,500 Enterprise Funds: Water Operating 6,701,190 7,266,930 7,517,220 Water Capital 705,977 6,286,400 9,201,400 Wastewater Operating 6,462,549 7,271,550 7,697,550 Wastewater Capital 479,926 14,796,110 12,948,910 Stormwater Operating 1,203,927 1,417,910 1,449,720 Stormwater Capital 3,498 720,000 1,135,000 Sanitation Operating 7,227,628 8,363,080 8,704,700 Sanitation Capital 10,519 317,500 1,007,500 Internal Service Funds: Fleet Maintenance Operating 1,736,160 1,855,040 1,919,860 Fleet Maintenance Capital - 1,258,000 1,386,400 Information Systems Operating 1,365,322 1,424,870 1,560,620 Information Systems Capital 163,368 140,000 241,000 Worker's Comp Fund 893,456 910,500 830,500 Investment (Fiduciary) Funds: Police Retirement Fund 1,227,511 1,270,000 1,250,000 Perpetual Care Fund 53,609 54,000 83,000 Capitalized Expenditures 14,106,422 Total Budget $89,690,868 $110,847,300 $117,570,820 FY'25 FY'26 FY'27 Actual Current Proposed Budget Budget Budget Fund Name Revenues Revenues Revenues Property Tax Levy* General Fund 17,233,030 18,274,070 19,234,200 Cemetery Fund 100,000 100,000 100,000 Transportation Fund 2,113,620 2,220,120 2,246,820 Library Fund 1,475,500 1,535,000 1,605,000 Public Transportation Fund** 353,500 423,500 423,500 General Government Capital Fund 2,921,000 2,831,000 2,831,000 Total Property Tax Levy* $24,196,650 $25,383,690 $26,440,520 Revenue Sources Other Than Property Tax General 13,283,024 20,776,590 20,044,660 Cemetery 105,803 385,460 286,160 Transportation 2,535,521 3,053,520 2,773,350 Library 65,654 129,670 99,520 Public Transportation 1,524,739 1,280,880 1,379,390 General Government Capital 7,800,075 5,658,100 8,686,340 Economic Development 461,077 827,500 927,500 Water 14,539,325 13,553,330 16,718,620 Wastewater 13,570,345 22,067,660 20,646,460 Stormwater 2,466,551 2,137,910 2,584,720 Sanitation 7,845,233 8,680,580 9,712,200 Fleet Maintenance 3,263,519 3,113,040 3,306,260 Information Systems 1,522,605 1,564,870 1,801,620 Workers Compensation 1,309,710 910,500 830,500 Police Retirement 1,219,202 1,270,000 1,250,000 Perpetual Care 137,401 54,000 83,000 Total Non-Property Tax Revenue $71,649,784 $85,463,610 $91,130,300 Grand Total All Revenues $95,846,434 $110,847,300 $117,570,820 *Includes personal property tax replacement funds from the State of Idaho **Levied as part of the General Fund I, Aimee M Gordon, Treasurer of the City of Lewiston, Idaho, do hereby certify that the above is a true and correct statement of the proposed expenditures and revenue for the fiscal year 2027. Publication dates for the notice of public hearing are August 2, 2026 and August 9, 2026 in the Lewiston Morning Tribune. Dated July 24, 2026 Aimee M Gordon, Treasurer