General Fund Summary
General Fund Summary
The General Fund is where the majority of City services provided to the public are budgeted. These services include City administrative and legal services, police protection, parks, recreation, library services, cultural activities, development review and regulation, the City contributions to the Loveland Fire Rescue Authority, street maintenance and repair, and mass transit. General Fund dollars are transferred to the Capital Projects Fund to provide for annual maintenance of capital infrastructure and one-time capital projects.
Over 70% of the funding for these services is provided by tax revenue, primarily property, sales, and use taxes (motor vehicle and building materials). Other General Fund revenues come from charges for services, licenses and permits, fines, transfers from the Enterprise Funds for administrative services provided by General Fund agencies, and payment-in-lieu-of-taxes (PILT) from Enterprise Funds (payments made to compensate a government for some or all of the property tax revenue lost due to tax exempt ownership or use of real property). The following page shows a General Fund Summary.
General Fund Summary (100)
| Row labels | 2024 Actual | 2025 Adopted | 2025 Revised | 2026 Adopted | Prior Year Change $ | Prior Year Change % |
|---|---|---|---|---|---|---|
| Revenues by Division | ||||||
| Non-Departmental | $100,067,615 | $100,604,925 | $100,604,925 | $104,522,219 | $3,917,294 | 4% |
| City Council | $250,000 | – | – | – | $0 | – |
| City Manager | $377,670 | – | – | – | $0 | – |
| Community Partnership | $105,006 | – | – | – | $0 | – |
| Encampment Response | $2,042,858 | – | – | – | $0 | – |
| City Attorney | $48,000 | $135,000 | $135,000 | $30,000 | -$105,000 | -78% |
| Municipal Court Administration | $648,744 | $597,619 | $597,619 | $962,068 | $364,449 | 61% |
| City Clerk | $82,793 | $92,900 | $92,900 | $98,300 | $5,400 | 6% |
| Finance Administration | – | – | – | $175,000 | $175,000 | – |
| Accounting & Purchasing | $5,652 | – | – | – | $0 | – |
| Sales Tax | $1,064,113 | $966,650 | $966,650 | $1,046,650 | $80,000 | 8% |
| Utility Billing | -$6 | – | – | – | $0 | – |
| Infrastructure Services | $5,524 | – | – | – | $0 | – |
| Application Services | – | – | – | $360,000 | $360,000 | – |
| Business Development | $43,280 | – | – | – | $0 | – |
| Development Services | -$977 | – | – | – | $0 | – |
| Current Planning | $154,893 | $190,050 | $190,050 | $161,520 | -$28,530 | -15% |
| Building Services | $4,592,967 | $3,678,500 | $3,678,500 | $3,219,500 | -$459,000 | -12% |
| Community & Strategic Planning | $1,000 | $30,000 | $203,651 | – | -$30,000 | -100% |
| Administration | $54,126 | $29,792 | $29,792 | $29,792 | $0 | 0% |
| Operations | $333,142 | $459,645 | $459,645 | $388,297 | -$71,348 | -16% |
| Special Operations | – | $366,850 | $366,850 | – | -$366,850 | -100% |
| Support Services | $1,000 | $272,509 | $272,509 | – | -$272,509 | -100% |
| Criminal Investigations Division | $889,860 | – | – | $940,051 | $940,051 | – |
| Support Division | $582,183 | – | – | $290,629 | $290,629 | – |
| Facilities Management | $266,084 | $290,000 | $290,000 | $157,845 | -$132,155 | -46% |
| Administration | -$326 | – | – | – | $0 | – |
| Outdoor Aquatics | $186,997 | $189,000 | $189,000 | $189,000 | $0 | 0% |
| Youth Athletics | $394,475 | $421,226 | $421,226 | $401,226 | -$20,000 | -5% |
| Adult Athletics | $365,363 | $335,100 | $335,100 | $347,500 | $12,400 | 4% |
| Concessions/BC | $161,989 | $170,000 | $170,000 | $170,000 | $0 | 0% |
| Recreation Programs | $403,160 | $366,500 | $366,500 | $370,000 | $3,500 | 1% |
| Special Recreation | $125,311 | $160,000 | $160,000 | $148,000 | -$12,000 | -7% |
| Recreation Centers | $2,256,881 | $2,147,980 | $2,147,980 | $2,197,750 | $49,770 | 2% |
| Special Events/Marketing/Sponsorships | $105,033 | $119,500 | $119,500 | $113,500 | -$6,000 | -5% |
| Adaptive Recreation | $6,695 | $7,350 | $7,350 | $7,350 | $0 | 0% |
| Sports Turf | $5,195 | $189,233 | $189,233 | $189,233 | $0 | 0% |
| Parks Operations | $343,591 | $94,963 | $94,963 | $94,963 | $0 | 0% |
| Parks Fleet | $62,055 | – | – | – | $0 | – |
| Cemetery | $182,779 | $185,200 | $185,200 | $185,200 | $0 | 0% |
| Urban Forestry | $130,019 | – | – | – | $0 | – |
| Museum Administration | $203,622 | $190,675 | $286,890 | $178,675 | -$12,000 | -6% |
| Museum Events, Classes, Programs | $7,915 | – | $5,000 | – | $0 | – |
| Rialto Theater | $498,335 | $600,025 | $617,525 | $594,100 | -$5,925 | -1% |
| Administration & Technical Srvs | $50,231 | $42,007 | $2,007 | $45,007 | $3,000 | 7% |
| Library Adult Services | $29,578 | – | – | – | $0 | – |
| Library Customer Services | $8,820 | $8,000 | $8,000 | $8,000 | $0 | 0% |
| Library Technology | $207,991 | $15,000 | $385,294 | $113,041 | $98,041 | 654% |
| Grants | $676,874 | – | – | – | $0 | – |
| Transfers | $10,067,508 | $10,409,512 | $10,409,512 | $10,217,035 | -$192,477 | -2% |
| REVENUES BY DIVISION TOTAL | $128,095,619 | $123,365,711 | $123,988,371 | $127,951,451 | $4,585,740 | 4% |
| Revenues by Class | ||||||
| Cost Allocations Revenue | $9,842,508 | $10,409,512 | $10,409,512 | $10,217,035 | -$192,477 | -2% |
| Charges For Services | $5,753,370 | $5,208,974 | $5,208,974 | $6,182,863 | $973,889 | 19% |
| Debt Service | $38,510 | – | – | – | $0 | – |
| Fines And Penalties | $642,298 | $607,549 | $607,549 | $970,068 | $362,519 | 60% |
| Gain/Loss On Assets | $73,458 | – | – | – | $0 | – |
| Interest Income | $2,699,219 | $2,500,000 | $2,500,000 | $2,500,000 | $0 | 0% |
| Intergovern | $4,434,952 | $2,499,296 | $3,043,241 | $1,217,836 | -$1,281,460 | -51% |
| Licenses & Permits | $4,779,292 | $3,904,558 | $3,904,558 | $3,459,958 | -$444,600 | -11% |
| Miscellaneous | $12,488,118 | $13,793,870 | $13,826,370 | $14,232,348 | $438,478 | 3% |
| Taxes | $87,113,893 | $84,436,952 | $84,436,952 | $89,166,343 | $4,729,391 | 6% |
| Transfers In | $230,000 | $5,000 | $51,215 | $5,000 | $0 | 0% |
| REVENUES BY CLASS TOTAL | $128,095,619 | $123,365,711 | $123,988,371 | $127,951,451 | $4,585,740 | 4% |
| Expenses by Division | ||||||
| City Council | $369,346 | $292,089 | $557,089 | $477,669 | $185,580 | 64% |
| City Manager | $1,339,986 | $1,350,892 | $1,350,500 | $1,272,199 | -$78,693 | -6% |
| Communication & Engagement | $739,421 | $749,422 | $749,422 | $782,351 | $32,929 | 4% |
| Community Partnership | $913,021 | -$43,404 | $636,678 | $350,198 | $393,602 | -907% |
| Encampment Response | $2,236,094 | $2,575,102 | $2,575,102 | $1,307,677 | -$1,267,425 | -49% |
| City Attorney | $2,737,811 | $1,817,828 | $1,929,317 | $2,317,196 | $499,368 | 27% |
| Municipal Court Administration | $1,060,219 | $1,142,237 | $1,162,770 | $1,307,495 | $165,258 | 14% |
| City Clerk | $853,152 | $872,660 | $959,772 | $941,012 | $68,352 | 8% |
| Finance Administration | $702,297 | $822,260 | $885,090 | $925,680 | $103,420 | 13% |
| Accounting & Purchasing | $1,728,378 | $1,874,597 | $1,966,267 | $1,935,570 | $60,973 | 3% |
| Budget | $623,896 | $710,225 | $709,725 | $720,885 | $10,660 | 2% |
| Sales Tax | $839,142 | $1,040,558 | $1,052,558 | $1,426,074 | $385,516 | 37% |
| Utility Billing | $2,718,551 | $2,199,711 | $3,093,711 | $3,151,028 | $951,317 | 43% |
| IT Administration | $83,314 | $92,791 | $93,791 | $106,253 | $13,462 | 15% |
| Infrastructure Services | $3,646,607 | $4,531,733 | $4,593,678 | $4,016,453 | -$515,280 | -11% |
| Telecommunications | $306,519 | $334,910 | $296,965 | $365,312 | $30,402 | 9% |
| Application Services | $1,753,965 | $1,951,951 | $1,946,951 | $2,621,951 | $670,000 | 34% |
| HR Administration | $1,203,208 | $1,390,085 | $1,364,885 | $1,442,671 | $52,586 | 4% |
| Employee Compensation & Benefits | $98,464 | $83,164 | $113,164 | $119,203 | $36,039 | 43% |
| Performance Management | $720,689 | $776,185 | $771,385 | $824,937 | $48,752 | 6% |
| Business Development | $964,373 | $1,039,725 | $1,105,395 | $1,050,980 | $11,255 | 1% |
| Visitor Services | $300 | – | – | – | $0 | – |
| Development Services | $937,877 | $936,296 | $949,656 | $922,502 | -$13,794 | -1% |
| Current Planning | $1,008,155 | $1,651,580 | $1,645,720 | $1,322,771 | -$328,809 | -20% |
| Building Services | $1,385,094 | $1,467,883 | $1,485,383 | $1,634,876 | $166,993 | 11% |
| Community & Strategic Planning | $153,439 | $164,858 | $388,509 | $433,840 | $268,982 | 163% |
| Administration | $2,916,924 | $2,510,068 | $2,638,759 | $1,364,272 | -$1,145,796 | -46% |
| Operations | $17,024,282 | $18,029,351 | $17,939,272 | $19,823,564 | $1,794,213 | 10% |
| Criminal Investigations Division | $7,950,906 | $8,411,324 | $8,396,554 | $8,445,659 | $34,335 | 0% |
| Support Division | $6,350,009 | $7,102,702 | $7,345,050 | $6,751,448 | -$351,254 | -5% |
| Administration | $220,610 | $361,051 | $361,051 | $425,325 | $64,274 | 18% |
| Transportation Development (TDPP) | $1,278 | $100 | $100 | $0 | -$100 | -100% |
| Facilities Management | $6,263,866 | $5,917,581 | $5,917,581 | $6,597,537 | $679,956 | 11% |
| Administration | $555,238 | $491,307 | $953,461 | $794,324 | $303,017 | 62% |
| Capital Replacement | $2,171,202 | $1,204,860 | $2,129,516 | $1,567,061 | $362,201 | 30% |
| Outdoor Aquatics | $286,119 | $222,317 | $237,151 | $249,682 | $27,365 | 12% |
| Youth Athletics | $370,556 | $358,783 | $364,156 | $393,173 | $34,390 | 10% |
| Adult Athletics | $392,004 | $402,985 | $410,552 | $465,971 | $62,986 | 16% |
| Concessions/BC | $172,211 | $195,732 | $190,539 | $191,311 | -$4,421 | -2% |
| Recreation Programs | $679,020 | $693,805 | $705,478 | $678,239 | -$15,566 | -2% |
| Special Recreation | $412,736 | $434,464 | $442,503 | $431,782 | -$2,682 | -1% |
| Recreation Centers | $2,557,711 | $2,468,603 | $2,545,351 | $2,786,221 | $317,618 | 13% |
| Special Events/Marketing/Sponsorships | $194,206 | $133,523 | $145,311 | $159,403 | $25,880 | 19% |
| Adaptive Recreation | $22,939 | $17,623 | $20,123 | $44,031 | $26,408 | 150% |
| Parks Planning | $229,680 | $186,718 | $186,718 | $241,741 | $55,023 | 29% |
| Sports Turf | $944,767 | $862,149 | $798,569 | $993,124 | $130,975 | 15% |
| Parks Operations | $1,024,261 | $1,019,378 | $1,078,095 | $1,085,906 | $66,528 | 7% |
| Parks Ground Maintenance | $1,194,515 | $1,240,827 | $1,260,327 | $1,213,278 | -$27,549 | -2% |
| Public Grounds Maintenance | $512,699 | $516,760 | $516,760 | $575,620 | $58,860 | 11% |
| Parks Fleet | $650,166 | $751,241 | $751,241 | $720,139 | -$31,102 | -4% |
| Cemetery | $376,723 | $373,365 | $373,365 | $410,795 | $37,430 | 10% |
| Parks Projects | $583,131 | $520,670 | $528,670 | $589,619 | $68,949 | 13% |
| Urban Forestry | $519,993 | $543,070 | $543,070 | $579,340 | $36,270 | 7% |
| Museum Administration | $1,338,014 | $1,001,453 | $1,148,800 | $1,353,876 | $352,423 | 35% |
| Museum Events, Classes, Programs | $7,894 | $0 | $5,000 | $5,000 | $5,000 | – |
| Rialto Theater | $929,420 | $985,970 | $1,003,470 | $1,080,222 | $94,252 | 10% |
| Administration & Technical Srvs | $1,170,425 | $671,623 | $864,700 | $803,160 | $131,537 | 20% |
| Library Adult Services | $591,587 | $418,582 | $427,994 | $517,458 | $98,876 | 24% |
| Library Children Services | $430,275 | $306,377 | $643,814 | $492,168 | $185,791 | 61% |
| Library Customer Services | $629,300 | $552,587 | $460,320 | $518,634 | -$33,953 | -6% |
| Library Technology | $975,788 | $659,237 | $1,074,234 | $627,776 | -$31,461 | -5% |
| Library Teen Services | $321,782 | $357,961 | $42,053 | – | -$357,961 | -100% |
| Non-Departmental | $22,181,505 | $20,419,697 | $20,419,697 | $21,213,850 | $794,153 | 4% |
| Transfers | $35,471,713 | $23,562,965 | $34,140,123 | $18,406,884 | -$5,156,081 | -22% |
| Pulliam Building | – | – | $2,500 | – | $0 | – |
| EXPENSES BY DIVISION TOTAL | $147,748,769 | $133,732,147 | $149,395,510 | $134,374,376 | $642,229 | 0% |
| Expenses by Class | ||||||
| Personal Services | $62,049,551 | $63,760,562 | $64,216,789 | $67,191,388 | $3,430,826 | 5% |
| Capital Outlay | $2,409,999 | $1,749,046 | $3,279,754 | $1,944,782 | $195,736 | 11% |
| Supplies | $4,090,390 | $4,583,655 | $4,139,973 | $4,394,980 | -$188,675 | -4% |
| Purchased Services | $43,111,562 | $40,075,919 | $43,618,871 | $42,101,142 | $2,025,223 | 5% |
| Debt Service-Exp | $614,627 | – | – | $335,200 | $335,200 | – |
| Transfers | $35,472,641 | $23,562,965 | $34,140,123 | $18,406,884 | -$5,156,081 | -22% |
| EXPENSES BY CLASS TOTAL | $147,748,769 | $133,732,147 | $149,395,510 | $134,374,376 | $642,229 | 0% |
| Exp. by Operating vs. Capital | ||||||
| Operating Expenses | $147,748,769 | $133,732,147 | $149,395,510 | $134,374,376 | $642,229 | 0% |
| EXP. BY OPERATING VS. CAPITAL TOTAL | $147,748,769 | $133,732,147 | $149,395,510 | $134,374,376 | $642,229 | 0% |