Staff proposes moving pickleball project and growth funds into separate capital accounts in tentative FY2026 budget

During discussion of the tentative FY2026 budgets, the staff presenter (Gary) described two structural changes meant to improve transparency and prevent restricted revenues from being mistaken for general spendable cash.

Gary said he moved the planned pickleball-court project out of the general fund and into its own capital-project fund so the large capital number would not distort the general fund summary and so donations restricted to the project could be tracked separately. "So what I've done is I've moved the pickleball courts out into its own fund because it really distorts the general fund with that huge number in there," he said.

He also said the city moved Class C growth funds (road grant and local transportation funds) into a separate fund to keep road revenues and expenses distinct: "We took the Class C growth funds, and we moved those into their own fund as well," Gary said, adding that doing so makes it straightforward to report how much remains available for road work.

Gary said the city will also open separate savings accounts at Cash Valley Bank and move restricted cash into those accounts so financial reports do not suggest more money is available for general spending than actually is. On grants, he said the tentative budget does not include grant revenues until they are received; the council can amend the budget when awards arrive.

Gary framed these changes as bookkeeping and transparency improvements rather than new spending decisions. The tentative budget as presented last month will stand unless council members request changes.