Livingston releases FY 2026–27 requested budget; council to review projects and reserves

Finance Director Happy Baines presented the City of Livingston's requested fiscal year 2026–27 budget on May 19, describing revenue and expenditure totals and the budget timeline ahead of a planned adoption discussion on June 16.

Baines said the requested budget "totals 66.7 million in revenues and 76.8 million in expenditures reflecting planned reserve use for capital projects." He told council that the difference—about $10.1 million—represents one‑time and multi‑year capital projects to be funded from reserves rather than ongoing operations, and that the general fund was presented as balanced for ongoing expenses.

Staff walked through major revenue sources (intergovernmental revenue cited at about $32.13 million, charges for services around $11.77 million, and taxes around $12.32 million) and the largest expenditure categories (projects, maintenance and operations, personnel). Council members asked for details on which capital improvement projects are included in the request, how existing CIP carryovers are treated, and which items might be funded through rates or reserves. Staff pointed to the budget book (page 27) for estimated beginning and ending fund balances and said some projects are expected to be funded, in whole or in part, through future utility rate increases and Prop 218 processes.

Baines and the city manager said staff will return with refined materials and that council can identify which items from the strategic priorities exhibit they wish to fund from reserves if they choose. Final adoption of the FY 2026–27 budget is scheduled by June 30, 2026.