Pampa begins budget season; staff outlines 22 funds and timeline for adoption

City staff on June 30 opened the 2026 budget process for Pampa, outlining a calendar of meetings, fund structure and the statutory deadline for adoption.

Teresa led the presentation, saying the city manages 22 distinct funds and that staff will review 15 of those funds in upcoming budget meetings. She asked commissioners to review handouts and noted two special meetings are scheduled for Aug. 31 and Sept. 8, with a work session set for July 27 at 9 a.m. "We are required to adopt our budget and our tax rate before October 1st," Teresa told the commission, explaining the sequence in which the proposed budget and tax rate are considered.

Teresa walked commissioners through the difference between governmental funds (supported by property and sales taxes, franchise fees and grants) and proprietary or enterprise funds (charges for services such as water, landfill and the golf course). She described fund balance restrictions, fiduciary funds for employee benefits, debt and capital funds for project costs, and the city's approach to presenting budget materials by fund so commissioners can evaluate tax-related items separately from fee-based services.

Staff said departments have already submitted capital, equipment and personnel requests and that department summaries will be prepared so commissioners can focus discussion during work sessions. Commissioners and staff agreed the goal is to limit the number of departments discussed in each meeting to avoid evening-long sessions and to make meetings more efficient. Staff encouraged commissioners to raise questions at any point during the budget review process.

The commission moved on to regular agenda business after the budget presentation; no formal budget adoption occurred at this meeting.