205829 CITY ORDINANCE NO. 4974 AN ORDINANCE OF THE CITY OF LEWISTON, TO BE TERMED THE "2027 ANNUAL APPROPRIATION ORDINANCE"; APPROPRIATING SUMS OF MONEY AUTHORIZED BY LAW AND DEEMED NECESSARY FOR ALL GENERAL AND SPECIAL MUNICIPAL PURPOSES OF THE CITY OF LEWISTON, IDAHO, FOR THE FISCAL YEAR COMMENCING OCTOBER 1, 2026 AND ENDING SEPTEMBER 30, 2027; DIRECTING THE CITY CLERK TO FILE A CERTIFIED COPY OF THIS ORDINANCE WITH THE COUNTY COMMISSIONERS; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, in accordance with Idaho Code 50-1002, the City Council of the City of Lewiston, Idaho has prepared and tentatively approved an annual budget, including an estimate of total revenues anticipated and expenditures necessary for the fiscal year commencing October 1, 2026 and ending September 30, 2027; WHEREAS, pursuant to public notice, as required by law, a public hearing on the aforesaid proposed budget was held on August 10, 2026; and WHEREAS, pursuant to Idaho Code 50-1003, the City of Lewiston is required to pass an annual appropriation ordinance prior to the commencement of the ensuing fiscal year. NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF LEWISTON, IDAHO: SECTION 1: This ordinance shall be known as the "2027 Annual Appropriation Ordinance." SECTION 2: The following sums of money, or as much thereof as may be authorized by law, needed or deemed necessary to defray all expenses and liabilities of the City of Lewiston, Idaho, are hereby appropriated for the general and special municipal and corporate purposes of the City of Lewiston as hereinafter specified for the fiscal year commencing October 1, 2026 and ending September 30, 2027. For general and special municipal and corporate purposes: GENERAL AMOUNT A. GOVERNMENT FUNDS APPROPRIATED GENERAL FUND Legislative $ 652,780 Executive 339,660 Human Resources 631,330 Legal Services 778,610 Parks & Facilities 3,586,740 Police Protection 10,560,170 Fire Protection 10,964,860 Community Development 1,964,370 Recreation 791,110 Finance 1,673,210 Contingency 20,000 Public Safety - Property Preservation Account 380,000 Building Reserve Fund 5,100,000 Golf 364,570 Settlement 300,000 Insurance Trust 560,370 Uncollectible Account 100,000 TOTAL GENERAL FUND $ 38,767,780 OTHER GOVERNMENT FUNDS Worker's Compensation Fund $ 830,500 Cemetery Fund 385,410 Transportation Fund 4,931,830 Library Fund 1,693,980 Fleet Maintenance Fund 1,917,820 Information Systems Fund 1,553,590 Police Retirement Fund 1,250,000 Public Transportation Fund 1,795,020 Perpetual Care Fund 83,000 TOTAL OTHER GOVERNMENT FUNDS $ 14,441,150 TOTAL GOVERNMENT FUNDS $ 53,208,930 B. ENTERPRISE FUNDS Water Fund $ 7,497,850 Wastewater Fund 7,678,950 Stormwater Fund 1,445,580 Sanitation Fund 8,699,760 TOTAL ENTERPRISE FUNDS $ 25,322,140 C. CAPITAL FUNDS Capital Projects Fund $ 11,363,900 Water Fund 9,201,400 Wastewater Fund 12,948,910 Stormwater Fund 1,135,000 Sanitation Fund 1,007,500 Economic Development Fund 927,500 Fleet Maintenance Fund 1,386,400 Information Systems Fund 241,000 TOTAL CAPITAL FUNDS $ 38,211,610 SUBTOTAL $ 116,742,680 DOUBLE BUDGETING Less Transfers (75,000) Less Depreciation (6,884,890) GRAND TOTAL $ 109,782,790 SECTION 3: The City Clerk is hereby directed to file a certified copy of this Ordinance with the Nez Perce County Board of County Commissioners in accordance with Idaho Code 50-1003 and 63-804. SECTION 4: This ordinance shall take effect and be in full force from and after its passage and publication. PASSED this 24th day of August 2026. CITY OF LEWISTON By: /s/Daniel G. Johnson Daniel G. Johnson, Mayor ATTEST: /s/Tanya M. Brocke Tanya M. Brocke, City Clerk