By Aberdeen Insider - September 25, 2025 in CITY OF ABERDEEN
NOTICE OF ORDINANCE NO. 25-09-01
2026 ANNUAL APPROPRIATION ORDINANCE
SECTION I: BE IT ORDAINED BY THE CITY OF ABERDEEN, SOUTH DAKOTA, that the following sums are hereby appropriated to meet the obligations of the municipality commencing January 1, 2026:
GENERAL FUND APPROPRIATIONS: Contingency $450,000, Governing Body $219,900, City Manager $311,600, City Attorney $358,650, Finance Office $819,100, Human Resources $470,300, City Hall $202,000, Computer Services $790,150, Community Development $691,850, Engineering $684,700; TOTAL GENERAL GOVERNMENT $4,998,250; PUBLIC SAFETY – Police $7,398,700, Fire $7,636,600, Building Inspection $306,500; TOTAL PUBLIC SAFETY $15,341,800; PUBLIC WORKS – Streets $2,446,300, Snow Removal $877,900, Traffic Control $1,085,750, Solid Waste $2,232,200, Cemetery $313,100, Transit $1,687,000; TOTAL PUBLIC WORKS $8,642,250; HEALTH & WELFARE – Mosquito Control $357,650, Health Contributions $52,000, Meals on Wheels $96,750; TOTAL HEALTH & WELFARE $506,400; CULTURE & RECREATION – PRF Office $465,300, Recreation $733,000, ARCC $1,530,800, Aquatic Center $856,700, PC Complex $495,500, Municipal Band $32,200, Senior Center $262,000, Parks $1,443,850, Wylie Park $1,265,500, Forestry $704,400, Library $1,515,150; TOTAL CULTURE & RECREATION $9,304,400; CONSERVATION & DEVELOPMENT – Economic Development Assistance $575,000, Economic Dev. by City $131,100; TOTAL CONSERVATION & DEVELOPMENT $706,100; TRANSFERS OUT – To Airport $400,000; TOTAL TRANSFERS OUT $400,000; TOTAL GENERAL FUND APPROPRIATIONS – $39,899,200.
AIRPORT FUND APPROPRIATIONS – Airport $4,318,750; TOTAL AIRPORT FUND APPROPRIATIONS – $4,318,750.
SPECIAL SALES TAX FUND APPROPRIATIONS – City Hall $25,000, Public Safety $400,000, Streets $6,827,000, Traffic Control $995,000, Sewer Utility $600,000, Economic Development Assistance $315,000, Transfers Out $3,813,000; TOTAL SPECIAL SALES TAX FUND APPROPRIATIONS – $12,975,000.
PROMOTION FUND APPROPRIATIONS – Promotion $1,305,000, Transfers Out $145,000; TOTAL PROMOTION FUND APPROPRIATIONS – $1,450,000.
PARK & RECREATION GIFT FUND APPROPRIATIONS – Park $876,750; TOTAL PARK & RECREATION GIFT FUND APPROPRIATIONS – $876,750.
BUSINESS IMPROVEMENT DISTRICT FUND APPROPRIATIONS – $120,000; TOTAL BUSINESS IMPROVEMENT DISTRICT FUND APPROPRIATIONS – $120,000.
PARKING FUND APPROPRIATIONS – Transfers Out $50,000; TOTAL PARKING FUND APPROPRIATIONS – $50,000.
STORMWATER UTILITY FUND APPROPRIATIONS – $1,197,100; TOTAL STORMWATER UTILITY FUND APPROPRIATIONS – $1,197,100.
LIBRARY FINES FUND APPROPRIATIONS – $30,000; TOTAL LIBRARY FINES FUND APPROPRIATIONS – $30,000.
2020 SOFTBALL BONDS APPROPRIATIONS – $285,000; TOTAL 2020 SOFTBALL BONDS APPROPRIATIONS – $285,000.
2016 LIBRARY BONDS APPROPRIATIONS – $410,000; TOTAL 2016 LIBRARY BONDS APPROPRIATIONS – $410,000.
2020B CITY HALL BONDS APPROPRIATIONS – $293,000; TOTAL 2020B CITY HALL BONDS APPROPRIATIONS – $293,000.
TAX INCREMENT FINANCE DISTRICT DEBT SERVICE FUND APPROPRIATIONS – TIF Debt Service $4,198,000; TOTAL TAX INCREMENT FINANCE DISTRICT DEBT SERVICE FUND APPROPRIATIONS – $4,198,000.
CEMETERY CARE FUND APPROPRIATIONS – Cemetery $10,000; TOTAL CEMETERY CARE FUND APPROPRIATIONS – $10,000
MOCCASIN CREEK PROJECT FUND APPROPRIATIONS – Project Expense $500,000; TOTAL MOCCASIN CREEK PROJECT FUND APPROPRIATIONS – $500,000.
PRF PROJECT FUND APPROPRIATIONS – Parks Projects $515,000; TOTAL PRF PROJECT FUND APPROPRIATIONS – $515,000.
TIF #39 PROJECT FUND APPROPRIATIONS – TIF Projects $450,000; TOTAL TIF #39 PROJECT FUND APPROPRIATIONS – $450,000.
WATER FUND APPROPRIATIONS – Water Treatment $5,762,550, Water Utility $17,030,800, Debt Service $1,128,500, Transfers Out $390,000; TOTAL WATER FUND APPROPRIATIONS – $24,311,850.
SEWER FUND APPROPRIATIONS – Wastewater Treatment $77,511,600, Sewer Utility $1,686,300, Debt Service $1,148,100, Transfers Out $210,000; TOTAL SEWER FUND APPROPRIATIONS – $80,556,000.
PRF ENTERPRISE FUND APPROPRIATIONS – Enterprise Operations $1,567,500, Transfers Out $100,000; TOTAL PRF ENTERPRISE FUND APPROPRIATIONS – $1,667,500.
GOLF FUND APPROPRIATIONS – Operations $575,100, Transfers Out $25,000; TOTAL GOLF FUND APPROPRIATIONS – $600,100.
INTERNAL SERVICE FUND APPROPRIATIONS – $3,500,000; TOTAL INTERNAL SERVICE FUND APPROPRIATIONS – $3,500,000.
2026 TOTAL APPROPRIATIONS: $178,213,250
SECTION II: The following designates the fund or funds that money derived from the following sources is applied to:
GENERAL FUND MEANS OF FINANCING: General Property Tax Levy $13,442,000, Mobile Home & Prior Year Taxes $118,000, General Sales & Use Tax $11,575,000, Occupancy Tax $360,000, Gross Receipts Tax $117,000, Tax Deeds $6,000, Penalties & Interest on Tax $30,000, Tax Increment #15 $250,000, Licenses & Permits $624,750, Intergovernmental Revenues $3,114,000, Charges for Goods & Services $4,985,950, Fines & Forfeits $10,000, Other Financing $170,000, Misc. Revenue and Interest $1,417,500, Unexp. Balance $1,349,000, Transfer In $2,330,000; TOTAL GENERAL FUND MEANS OF FINANCING – $39,899,200.
AIRPORT FUND MEANS OF FINANCING – Airport Property Tax $31,000, Intergovernmental Revenue $1,756,500, Charges for Goods & Services $611,000, Misc. Revenue $2,000, Transfer In $950,000, Unexp. Balance $968,250; TOTAL AIRPORT FUND MEANS OF FINANCING – $4,318,750.
SPECIAL SALES TAX FUND MEANS OF FINANCING – Sales & Use Tax $11,575,000, Intergovernmental Revenue $1,000,000, Misc. Revenue and Interest $400,000; TOTAL SPECIAL SALES TAX FUND MEANS OF FINANCING – $12,975,000.
PROMOTION FUND MEANS OF FINANCING – Sales & Use Tax $1,450,000; TOTAL PROMOTION FUND MEANS OF FINANCING – $1,450,000.
PARK & RECREATION GIFT FUND MEANS OF FINANCING – Charges for Goods & Services $15,500, Misc. Revenue $183,000, Unexp. Balance $678,250; TOTAL PARK & RECREATION GIFT FUND MEANS OF FINANCING – $876,750.
BUSINESS IMPROVEMENT DISTRICT FUND MEANS OF FINANCING – Special Assessment Taxes $120,000; TOTAL BUSINESS IMPROVEMENT DISTRICT FUND MEANS OF FINANCING – $120,000.
PARKING FUND MEANS OF FINANCING – Unexp. Balance $50,000; TOTAL PARKING FUND MEANS OF FINANCING – $50,000.
STORMWATER UTILITY FUND MEANS OF FINANCING – Charges for Goods & Services $990,500, Misc. Revenue $5,000, Unexp. Balance $201,600; TOTAL STORMWATER UTILITY FUND MEANS OF FINANCING – $1,197,100.
LIBRARY FINES FUND MEANS OF FINANCING – Fines & Forfeits $30,000; TOTAL LIBRARY FINES FUND MEANS OF FINANCING – $30,000.
2020 SOFTBALL BONDS FUND MEANS OF FINANCING – Transfer In $285,000; TOTAL 2020 SOFTBALL BONDS FUND MEANS OF FINANCING – $285,000.
2016 LIBRARY BONDS FUND MEANS OF FINANCING – Transfer In $410,000; TOTAL 2016 LIBRARY BONDS FUND MEANS OF FINANCING – $410,000.
2020B CITY HALL BONDS FUND MEANS OF FINANCING – Transfer In $293,000; TOTAL 2020B CITY HALL BONDS FUND MEANS OF FINANCING – $293,000.
TAX INCREMENT FINANCE DISTRICT DEBT SERVICE FUND MEANS OF FINANCING – Property Taxes $3,748,000, Transfer In $450,000; TOTAL TAX INCREMENT FINANCE DISTRICT DEBT SERVICE FUND MEANS OF FINANCING – $4,198,000.
CEMETERY CARE FUND MEANS OF FINANCING – Misc. Revenue $10,000; TOTAL CEMETERY CARE FUND MEANS OF FINANCING – $10,000.
MOCCASIN CREEK PROJECT FUND MEANS OF FINANCING – Transfer In $250,000, Unexp. Balance $250,000; TOTAL MOCCASIN CREEK PROJECT FUND MEANS OF FINANCING – $500,000.
PRF PROJECT FUND MEANS OF FINANCING – Transfer In $515,000; TOTAL PRF PROJECT FUND MEANS OF FINANCING – $515,000.
TIF #39 PROJECT FUND MEANS OF FINANCING – Unexp. Balance $450,000; TOTAL TIF #39 PROJECT FUND MEANS OF FINANCING – $450,000.
WATER FUND MEANS OF FINANCING – Charges for Goods & Services $8,792,500, Misc. Revenue $52,000, Other Financing $20,000, Transfer In $500,000, Bond Proceeds $14,000,000, Unexp. Balance $1,447,350; TOTAL WATER FUND MEANS OF FINANCING – $24,311,850.
SEWER FUND MEANS OF FINANCING – Charges for Goods & Services $5,492,000, Misc. Revenue and Interest $51,500, Bond Proceeds $75,000,000; TOTAL SEWER FUND MEANS OF FINANCING – $80,556,000.
PRF ENTERPRISE FUND MEANS OF FINANCING – Charges for Goods & Services $1,667,500; TOTAL PRF ENTERPRISE FUND MEANS OF FINANCING – $1,667,500.
GOLF FUND MEANS OF FINANCING – Charges for Goods & Services $463,500, Misc. Revenue $10,500, Transfer In $100,000, Unexp. Balance $26,100; TOTAL GOLF FUND MEANS OF FINANCING – $600,100.
INTERNAL SERVICE FUND MEANS OF FINANCING – Charges for Goods & Services $3,500,000; TOTAL INTERNAL SERVICE FUND MEANS OF FINANCING – $3,500,000.
2026 TOTAL MEANS OF FINANCING: $178,213,250
SECTION III: The City Finance Officer is hereby directed and authorized to certify the said tax levy to the County Auditor of the County of Brown, State of South Dakota, to the end that the same be spread and assessed as provided by law:
General Fund (TOTAL LEVY) $13,442,000.
SECTION IV: That all ordinances or parts of ordinances in conflict with this ordinance are hereby repealed. This ordinance being necessary for the immediate preservation and support of the Municipal Government and its existing institutions shall take effect upon passage and publication thereof.
PASSED FIRST READING September 15, 2025
PASSED SECOND READING September 22, 2025
ADOPTED September 22, 2025
PUBLISHED September 25, 2025
EFFECTIVE DATE OCTOBER 15, 2025
/s/ Travis Schaunaman, Mayor
ATTEST: Jordan McQuillen, Finance Officer
Published once on September 25, 2025, at the total approximate cost of $121.38 and may be viewed free of charge at www.sdpublicnotices.com and www.aberdeeninsider.com