Council

REGULAR COUNCIL MEETING FEBRUARY 17, 2026 K. MISCELLANEOUS _E3_l:!SINMNO. APPO.INTMENTS. CONFIRMATIONS: .......... . L. _ .REMARKSi=ROMTHE AUDIENCE ON ANY SUBJECT.MATTER: M. ORDINANCES AND RESOLUTIONS FIRST READING 1. RES. NO. 4-2026 A RESOLUTION APPROVING LOT CONSOLIDATION/LOT SPLIT LOCATED IN THE U5 ZONING DISTRICT, AND DECLARING AN EMERGENCY. Introduced by Council As A Whole. ------ - ----------- -- ----------- - - - - - - - - --- ------ -- . N. SECOND READING OF ORDINANCES AND RESOLUTIONS: 1. ORD. NO. 11516-2026 AN ORDINANCE TO PROVIDE FOR THE APPROPRIATIONS OF THE CITY OF BROOK PARK, STATE OF OHIO, FOR FISCAL YEAR ENDING DECEMBER 31, 2026 . Introduced by Mayor Orcutt. O. THIRD READING OF ORDINANCES AND RESOLUTIONS: P. ADJOURNMENT

























CITY OF BROOK PARK, OHIO Ordinance No. Introduced By: MAYOR ORCUTT AN ORDINANCE TO PROVIDE FOR THE APPROPRIATIONS OF THE CITY OF BROOK PARK, STATE OF OHIO, FOR FISCAL YEAR ENDING DECEMBER 31, 2026 WHEREAS, it is necessary for the Council of the City of Brook Park, State of Ohio, to appropriate funds to meet current expenses of the said City for the fiscal year ending December 31, 2026. NOW THEREFORE BE IT RESOLVED, by the Council of the City of Brook Park, State of Ohio that: SECTION 1: That to provide for the current expenses and other expenditures of the City of Brook Park, Ohio for the fiscal year ending December 31, 2026, there be appropriated the total of $73,785,919.30 as shown in Sections 2 thru 5 of this ordinance. SECTION 2: The attached Exhibit "A" provides detail of expenditures for fiscal year ending December 31, 2026. SECTION 3: A copy of this Ordinance shall be submitted by the Director of Finance to the Fiscal Officer of Cuyahoga County, Ohio and upon certification by said Fiscal Officer as required by law, the Director of Finance of this City is hereby authorized to draw his warrants upon the City Finance Department for payment of any certification and vouchers therefore approved by the proper officers authorized by law to approve the same, or an Ordinance of the Council to make such expenditures; provided, however, that no warrants shall be drawn or paid for salaries or wages except to persons employed by authority of and in accordance with the law or the Ordinance of this Council. 1 2/10/26 2/10/26 SP. COUNCIL 2/17/26 11516-2026

SECTION 4: It is found and determined that all formal actions of this Council concerning and relating to this Ordinance were adopted in an open meeting of this Council, and that all deliberations of this Council and of any of its committees that resulted in such formal actions were in meetings open to the public in compliance with all legal requirements, including Section 121.22 of the Ohio Revised Code. SECTION 5: This Ordinance is hereby declared to be an emergency measure immediately necessary for the preservation of the public peace, health, safety, and welfare of said City, and for the further reason of the fact that funds must be made available and be appropriated to provide for the current expenses and payments thereof for the fiscal year ending December 31, 2026; therefore, provided this ordinance receives the affirmative vote of at least five (5) members elected to council, it shall take effect and be in force immediately upon its passage and approval by the Mayor; otherwise, from and after the earliest period allowed by law. PASSED: PRESIDENT OF COUNCIL ATTEST: APPROVED: Clerk of Council MAYOR DATE 2

100 GENERAL FUND 110 COUNCIL 51000-51999 52000-52999 111 CLERK OF COUNCIL 51000-51999 52000-52999 210 MAYOR'S COURT 51 000-51999 52000-52999 57000-57999 211 MUNICIPAL COURT 52000-52999 320 PLANNING COMMISSION 51000-51999 52000-52999 325 COMMUNITY DEVELOPMENT 51000-51999 52000-52999 330 CIVIL SERVICE COMMISSION CITY OF BROOK PARK, OHIO 2026 Budget Ordinance SECTION 2 Deiicription PERSONAL SERVICES OPERATIONS TOTAL COUNCIL PERSONAL SERVICES OPERATIONS TOTAL CLERK OF COUNCIL PERSONAL SERVICES OPERATIONS TRANSFERS & REFUNDS TOTAL MAYOR'S COURT OPERATIONS PERSONAL SERVICES OPERATIONS TOTAL PLANNING COMMISSION PERSONAL SERVICES OPERATIONS TOTAL COMMUNITY DEVELOPMENT 51000-51999 PERSONAL SERVICES 52000-52999 OPERATIONS TOTAL CIVIL SERVICE COMMISSION 335 BOARD OF ZONING AND APPEALS 51000-51999 PERSONAL SERVICES 52000-52999 OPERATIONS 340 RECREATION COMMISSION 51000-51999 52000-52999 341 RECREATION CENTER 51000-51999 52000-52999 57000-57999 TOTAL BOARD OF ZONNING APPEALS PERSONAL SERVICES OPERATIONS TOTAL RECREATION COMMISSION PERSONAL SERVICES OPERATIONS TRANSFERS & REFUNDS TOTAL RECREATION CENTER Page 1 EXHIBIT A Qriginat Aj>propriatic:ins Per Ordi11anc~ 2026 143,121.04 13,750.00 156,871.04 113,540.97 850.00 114,390.97 279,139.30 13,500.00 150.00 292,789.30 2,500.00 10,390.50 10,390.50 151,765.83 1,100.00 152,865.83 48,373.55 29,800.00 78,173.55 12,468.60 12,468.60 10,390.50 10,390.50 918,444.18 249,750.00 750.00 1,168,944.18

51000-51999 52000-52999 343 PUBLIC RECREATION 51000-51999 52000-52999 345 HOME DAYS CELEBRATION 51000-51999 52000-52999 CITY OF BROOK PARK, OHIO 2026 Budget Ordinance SECTION 2 PERSONAL SERVICES OPERATIONS TOTAL PARKS & PLAYGROUNDS PERSONAL SERVICES OPERATIONS TOTAL PUBLIC RECREATON PERSONAL SERVICES OPERATIONS TOTAL HOME DAYS CELEBRATION 350 TECHNOLOGY AND INNOVATION COMMITTEE 51000-51999 52000-52999 400 MAYOR'S OFFICE 51000-51999 52000-52999 402 HUMAN RESOURCES 51000-51999 52000-52999 405 CORRECTIONAL FACILITY 51000-51999 52000-52999 407 SAFETY TOWN 51000-51999 52000-52999 409 MECHANICS 51000-51999 52000-52999 411 SAFETY BUILDING 51000-51999 52000-52999 PERSONAL SERVICES OPERATIONS TOTAL TECHNOLOGY & INNOVATION COMMITTEE PERSONAL SERVICES OPERATIONS TOTAL MAYOR'S OFFICE PERSONAL SERVICES OPERATIONS TOTAL HUMAN RESOURCES PERSONAL SERVICES OPERATIONS TOTAL CORRECTIONAL FACILITY PERSONAL SERVICES OPERATIONS TOTAL SAFETY TOWN PERSONAL SERVICES OPERATIONS TOTAL MECHANICS PERSONAL SERVICES OPERATIONS TOTAL SAFETY BUILDING Page 2 EXHIBIT A OriginaI.Apprqprjatiqnl'J·· 1 ... J>erc>,rgil!,!!C!l. 2026 •. 297,325.41 175,000.00 472,325.41 46,180.00 32,900.00 79,080.00 42,716.50 60,650.00 103,366.50 6,234.30 6,234.30 389,142.30 14,750.00 403,892.30 130,033.80 6,025.00 136,058.80 272,050.61 151,700.00 423,750.61 3,750.00 3,750.00 672,641.57 6,600.00 679,241.57 73,838.49 870,000.00 943,838.49

412 POLICE DEPARTMENT 51000-51999 52000-52999 413 FIRE DEPARTMENT 51000-51999 52000-52999 414 DISASTER SERVICE 51000-51999 52000-52999 415 BUILDING DEPARTMENT 51000-51999 52000-52999 57000-57999 418 SCHOOL GUARDS 51000-51999 52000-52999 419 ANIMAL WARDEN 51000-51999 52000-52999 420 SERVICE DIRECTOR 51000-51999 52000-52999 421 ENGINEERING 52000-52999 422 SERVICE BUILDING 51000-51999 52000-52999 423 SANITATION 51000-51999 52000-52999 424 STREET CLEANING 51000-51999 52000-52999 CITY OF BROOK PARK, OHIO 2026 Budget Ordinance SECTION 2 '.;'\--/ ,, •• oisc::\ipticiri5 PERSONAL SERVICES OPERATIONS TOTAL POLICE DEPARTMENT PERSONAL SERVICES OPERATIONS TOTAL FIRE DEPARTMENT PERSONAL SERVICES OPERATIONS TOTAL DISASTER SERVICE PERSONAL SERVICES OPERATIONS TRANSFERS & REFUNDS TOTAL BUILDING DEPARTMENT PERSONAL SERVICES OPERATIONS TOTAL SCHOOL GUARDS PERSONAL SERVICES OPERATIONS TOTAL ANIMAL WARDEN PERSONAL SERVICES OPERATIONS TOTAL SERVICE DIRECTOR OPERATIONS PERSONAL SERVICES OPERATIONS TOTAL SERVICE BUILDING PERSONAL SERVICES OPERATIONS TOTAL SANITATION PERSONAL SERVICES OPERATIONS TOT AL STREET CLEANING Page 3 EXHIBIT A •• P.er Qf~iij~ripii :2026 • 5,550,717.43 376,625.00 5,927,342.43 5,015,074.19 261,500.00 5,276,574.19 17,317.50 11,000.00 28,317.50 729,542.89 72,750.00 100.00 802,392.89 50,913.45 50,913.45 145,918.24 8,900.00 154,818.24 161,446.91 6,750.00 168,196.91 48,000.00 100,195.04 180,500.00 280,695.04 772,660.51 662,500.00 1,435,160.51 1,154.50 8,000.00 9,154.50

51000-51999 52000-52999 427 TREES & TREE LAWNS 51000-51999 52000-52999 428 PUBLIC PROPERTIES 51000-51999 52000-52999 429 SEWERS & DRAINS 51000-51999 52000-52999 432 SNOW REMOVAL 51000-51999 52000-52999 433 STREET LIGHTING 51000-51999 52000-52999 434 TRAFFIC LIGHTS 51000-51999 52000-52999 500 LEGAL DEPARTMENT 51000-51999 52000-52999 610 FINANCE DEPARTMENT 51000-51999 52000-52999 641 OFFICE OF AGING 51000-51999 52000-52999 CITY OF BROOK PARK, OHIO 2026 Budget Ordinance SECTION 2 . O!)scription PERSONAL SERVICES OPERATIONS TOT AL TRAFFIC SIGNS PERSONAL SERVICES OPERATIONS TOTAL TREES & TREE LAWNS PERSONAL SERVICES OPERATIONS TOTAL PUBLIC PROPERTIES PERSONAL SERVICES OPERATIONS TOTAL SEWERS & DRAINS PERSONAL SERVICES OPERATIONS TOTAL SNOW REMOVAL PERSONAL SERVICES OPERATIONS TOTAL STREET LIGHTING PERSONAL SERVICES OPERATIONS TOTAL TRAFFIC LIGHTS PERSONAL SERVICES OPERATIONS TOTAL LEGAL DEPARTMENT PERSONAL SERVICES OPERATIONS TOTAL FINANCE DEPARTMENT PERSONAL SERVICES OPERATIONS TOTAL OFFICE OF AGING DEPARTMENT Page 4 EXHIBIT A !Original ,Appropri~fions P~r 9f9iraru;:!l ·•.· 2026{. 89,896.73 8,000.00 97,896.73 216,086.81 12,350.00 228,436.81 342,511.93 12,875.00 355,386.93 909,212.78 213,500.00 1,122,712.78 103,905.00 276,000.00 379,905.00 457,500.00 457,500.00 120,050.00 120,050.00 401,666.81 4,000.00 405,666.81 573,125.65 123,750.00 696,875.65 92,360.00 9,500.00 101,860.00

51000-51999 CITY OF BROOK PARK, OHIO 2026 Budget Ordinance SECTION 2 Descriptign PERSONAL SERVICES 700 GENERAL GOVT. LANDS & BLDGS. 51000-51999 PERSONAL SERVICES 52000-52999 OPERATIONS TOTAL GENERAL GOVT & LAND, BLDG 825 WORKER'S COMPENSATION 51000-51999 PERSONAL SERVICES 826 UNEMPLOYMENT COMPENSATION 51000-51999 830 ELECTIONS 52000-52999 PERSONAL SERVICES OPERATIONS 831 COUNTY AUDITOR & TREASURER FEES 52000-52999 OPERATIONS 840 INSURANCE & BONDING 52000-52999 850 COUNTY BOARD OF HEAL TH 52000-52999 874 MISC. EXECUTIVE 52000-52999 880 TRANSFERS & REFUNDS 57000-57999 120 PETTY CASH FUNDS 52000-52999 130 OPERATIONAL CASH FUNDS 52000-52999 141 U.S. POSTAGE FUND 52000-52999 TOTAL GENERAL FUND OPERATIONS OPERATIONS OPERATIONS TRANSFERS & REFUNDS OPERATIONS OPERATIONS OPERATIONS SPECIAL REVENUE FUNDS: 210 CITY INCOME TAX FUND 51000-51999 52000-52999 57000-57999 PERSONAL SERVICES OPERATIONS TRANSFERS & REFUNDS TOTAL TAX DEPARTMENT Page 5 EXHIBIT A . Qr@o11I Apprgpriafions f>er QrcJ.iriance 20.26 130,000.00 1,149.67 257,900.00 259,049.67 250,000.00 10,000.00 15,000.00 45,000.00 400,000.00 167,000.00 1,142,000.00 2,684,309.99 1,500.00 28,503,038.48 479,266.29 76,000.00 24,252,854.20 24,808,120.49

CITY OF BROOK PARK, OHIO 2026 Budget Ordinance SECTION 2 211CITYTA IN LAH ND 440 TAX DEPARTMENT 52000-52999 215 ADMISSIONS TAX FUND 440 TAX DEPARTMENT 51000-51999 52000-52999 240 S.C.M & R. FUND 425 STREET PAVING & REPAIR 51000-51999 52000-52999 55000-55999 OPERATIONS PERSONAL SERVICES OPERATIONS TOTAL ADMISSIONS TAX DEPARTMENT PERSONAL SERVICES OPERATIONS CAPITAL OUTLAY TOTAL STREET C.M. & REPAIR FUND 241 STATE HIGHWAY IMPROVEMENT FUND 425 STREET PAVING & REPAIR 51000-51999 52000-52999 242 PERMISSIVE TAX FUND 425 STREET PAVING & REPAIR 52000-52999 55000-55999 243 ECONOMIC DEVELOPMENT FUND 325 COMMUNITY DEVELOPMENT 52000-52999 55000-55999 250 SPECIAL RECREATION FUND 343 PUBLIC RECREATION 52000-52999 57000-57999 264 WATER PARK FUND 342 PARKS & PLAYGROUNDS 51 000-51999 52000-52999 57000-57999 PERSONAL SERVICES OPERATIONS TOTAL STATE HIGHWAY IMPROV FUND OPERATIONS CAPITAL OUTLAY TOTAL PERMISSIVE TAX FUND OPERATIONS CAPITAL OUTLAY TOTAL ECONOMIC DEVELOPMENT FUND OPERATIONS TRANSFERS & REFUNDS TOTAL SPECIAL RECREATION FUND PERSONAL SERVICES OPERATIONS TRANSFERS & REFUNDS TOTAL WATER PARK FUND Page 6 EXHIBIT A Origil'lal Appr,.opriatlqn~ Per Orcl\11arice 2Q2s-·· 100.00 34,379.25 5,000.00 39,379.25 552,54349 111,100.00 650,000.00 1,313,64349 1,154.50 142,500.00 143,654.50 132,500.00 150,000.00 282,500.00 830,000.00 400,000.00 1,230,000.00 140,000.00 5,000.00 145,000.00 64,250.00 77,500.00 750.00 142,500.00

270 LAW ENFORCEMENT FUND 412 POLICE DEPARTMENT 52000-52999 CITY OF BROOK PARK, OHIO 2026 Budget Ordinance SECTION 2 Description . • •• OPERATIONS 271 D.W.I. ENFORCEMENT & EDUCATION FUND 412 POLICE DEPARTMENT 52000-52999 OPERATIONS 290 INSURANCE FUND 640 EMERGENCY DISASTER RECOVERY 57000-57999 840 INSURANCE & BONDING 52000-52999 TRANSFERS & REFUNDS OPERATIONS TOTAL INSURANCE FUND TOTAL SPECIAL REVENUE FUNDS GENERAL BOND RETIREMENT FUND: 310 GENERAL BOND RETIREMENT FUND 871 DEBT RETIREMENT 56000-56999 872 DEBT SERVICE 52000-52999 56000-56999 DEBT SERVICE OPERATIONS DEBT SERVICE TOTAL DEBT SERVICE GEN. BOND RETIREMENT FUN TOTAL GEN. BOND RETIREMENT FUND Page 7 EXHIBIT A Per'Qi-(lf1111nce •···• • 2026' 3,000.00 1,000.00 2,950,000.00 155,000.00 3,105,000.00 31,213,897.73 907,230.16 5,000.00 161,385.50 166,385.50 1,073,615.66

CITY OF BROOK PARK, OHIO 2026 Budget Ordinance SECTION 2 I L P MENT FUND: 401 CAPITAL IMPROVEMENT FUND 55000-55999 CAPITAL 110 COUNCIL 210 MAYOR'S COURT 341 RECREATION CENTER 342 PARKS & PLAYGROUNDS 343 PUBLIC RECREATION 400 MAYOR'S OFFICE 402 HUMAN RESOURCES 407 SAFETY TOWN 409 MECHANICS 410 SAFETY OIRECTOR 411 SAFETY BUILDING 412 POLICE DEPARTMENT 413 FIRE DEPARTMENT 415 BUILOING DEPARTMENT 419 ANIMAL WARDEN 422 SERVICE BUILOING 423 SANITATION 424 STREET CLEANING 425 S.C.M. & R. 426 TRAFFIC SIGNS 427 TREES & TREE LAWNS 428 PUBLIC PROPERTIES 429 SEWERS & DRAINS 432 SNOW REMOVAL 433 STREET LIGHTING 434 TRAFFIC LIGHTS 440 TAX DEPARTMENT 500 LEGAL DEPARTMENT 610 FINANCE DEPARTMENT 641 OFFICE OF AGING 700 GENERAL GOVT. LANDS & BLDGS. 880 TRANSFERS.REFUNDS 57000-57999 TRANSFERS TOTAL CAPITAL IMPROVEMENT FUND 450 FIRE VEHICLE ACQUISITION FUND 413 FIRE DEPARTMENT 55000-55999 CAPITAL OUTLAY 451 POLICE VEHICLE ACQUISITION FUND 412 POLICE DEPARTMENT 55000-55999 CAPITAL OUTLAY 452 SERVICE VEHICLE ACQUISITION FUND 422 SERVICE BUILDING 55000-55999 CAPITAL OUTLAY Page 8 EXHIBIT A Origioal.Apprc,priations • P~tOr~in_arfi;e • .. 20_26. 10,000.00 5,000.00 31,265.82 493,062.64 0.00 15,000.00 0.00 0.00 15,000.00 0.00 25,000.00 495,835.38 465,634.49 50,000.00 20,000.00 25,000.00 230,867.35 25,000.00 141,161.19 35,000.00 0.00 0.00 92,500.00 74,509.52 0.00 0.00 10,000.00 8,000.00 5,000.00 1,000.00 31,145.21 1,468,084.37 3,773,065.97 141,099.88 137,500.00 115,000.00

CITY OF BROOK PARK, OHIO 2026 Budget Ordinance SECTION 2 459 SEWER IMPROVEMENTS FUND 429 SEWER AND DRAINS 52000-52999 pescription OPERATIONS 55000-55999 57000-57999 CAPITAL OUTLAY TRANSFERS & REFUNDS TOTAL SEWER IMPROVEMENTS FUND 480 FORD PLANT MUNICIPAL IMRPOVEMENT TIF FUND 831 COUNTY AUDITOR & TREASURER FEES 52000-52999 OPERATIONS TOTAL CAPITAL IMPROVEMENT FUNDS CAPITAL CONSTRUCTION FUND: 517 SOUND INSULATION PROGRAM FUND 325 COMMUNITY DEVELOPMENT 52000-52999 OPERATIONS 550 SHELDON ROAD BRIDGE IMPROVEMENT FUND 52000-52999 OPERATIONS 554 2026/2027 STREET IMPROVEMENTS FUND 425 STREET PAVING AND REPAIR 52000-52999 55000-55999 OPERATIONS CAPITAL OUTLAY TOTAL 2026/2027 STREET IMPROVEMENTS FUND TOTAL CAPITAL CONSTRUCTION FUNDS SPECIAL REVENUE AND AGENCY FUNDS 691 RETIREES' ACCRUED BENEFITS FUND 650 RETIREES 51000-51999 711 POLICE PENSION FUND 412 POLICE DEPARTMENT 51 000-51999 712 FIRE PENSION FUND 413 FIRE DEPARTMENT 51000-51999 713 S.W.G.H. FUND 851 HEALTH & WELFARE 52000-52999 714 CASH BONDS HELD FUND 874 MISC. EXECUTIVE 52000-52999 PERSONAL SERVICES PERSONAL SERVICES PERSONAL SERVICES OPERATIONS OPERATIONS Page 9 EXHIBIT A Origlnal·Apprqprjatlo11s. per Ordinal"lc¢ 2026 400,000.00 400,000.00 3,500.00 4,570,165.85 400,000.00 250,000.00 1,959,750.00 1,959,750.00 2,609,750.00 500,000.00 912,253.22 998,348.92 104,649.00 50,000.00

CITY OF BROOK PARK, OHIO 2026 Budget Ordinance SECTION 2 • Description 716 BUILDING STANDARDS BOARD FUND 415 BUILDING DEPARTMENT 57000-57999 717 UNCLAMIED MONIES FUND 874 MISC. EXECUTIVE 57000-57999 750-777 PAYROLL ACCOUNTS FUND 573 EMPLOYEE CONTRIBUTION 57000-57999 TRANSFERS & REFUNDS TRANSFERS & REFUNDS TRANSFERS & REFUNDS TOTAL SPECIAL REVENUE AND AGENCY FUNDS 690 MEDICAL BENEFITS FUND 840 INSURANCE 51 000-51999 52000-52999 TOTAL APPROPRIATIONS PERSONAL SERVICES OPERATIONS TOTAL MEDICAL BENEFITS FUND Page 10 EXHIBIT A Original :Appropriations •·· P11r Ordf.nance 2026. 10,000.00 5,000.00 70,000.00 2,650,251.14 3,164,950.44 250.00 3,165,200.44 73,785,919.30

CITY OF BROOK PARK. OHIO ACTUAL/ESTIMATED REVENUE TRAIIIS,!ICTIQN ·.••·•·•AfTUAt•· • 2023;• • Jl(;Tl!AH 2024,· ACT~.f'.l,f • • io2s • • l;St½~~T~D •• 100 GENERAL FUND Beginning Balance 3,490,410.89 6,124,301.67 6,295,078.27 5,111,878.23 Property Tax 1,981,964.19 1,981,964.19 2,350,009.42 2,163,677.00 * Local Government - County 517,510.60 466,568.73 510,605.86 525,522.67 Cigarette Tax 631.12 527.45 0.00 500.00 Liquor Permits 25,898.25 19,962.95 23,333.10 20,000.00 Grants 80,858.77 25,213.34 27,546.03 20,000.00 State Aid - Real Property Rollback 217,449.45 219,719.02 270,097.61 268,000.00 * Local Government - State 97,171.68 91,547.62 103,322.36 101,350.00 Recreation Programs 148,935.63 127,474.29 161,365.64 175,000.00 Misc. Chg. for Public Service 599,655.92 827,393.39 976,656.90 950,000.00 Court Costs 137,094.00 138,619.00 140,010.60 140,000.00 Fines 302,004.00 334,447.62 268,223.10 260,000.00 Permits, Licenses & Fees 648,240.24 564,150.00 569,383.71 704,860.00 Interest 585,185.75 1,387,515.56 1,231,950.92 955,500.00 Sale of Assets 0.00 996,163.75 0.00 0.00 Other Misc. Revenue 143,498.08 116,856.26 58,893.43 101,750.00 Parking Fees 960,960.54 963,883.87 999,076.42 925,000.00 Refunds/Reimbursements 547,904.28 627,004.45 628,191.71 250,000.00 Transfer from City Income Tax Fund 18,610,199.38 20,444,468.94 19,288,115.60 19,897,422.76 Transfer/Advances from Other Funds 671,157.74 298,456.27 281,080.00 159,264.08 26,276,319.62 29,631,936.70 27,887,862.41 27,617,846.51 Fund Balance Reserve Policy 4,922,343.00 5,139,009.00 5,342,358.00 5,964,807.00 Total Revenue 34,689,073.51 40,895,247.37 39,525,298.68 38,694,531.74 210 CITY INCOME TAX FUND Beginning Balance 2,427,583.02 2,275,038.57 329,548.90 294,344.49 Income Tax Revenue 22,774,369.99 23,685,533.75 24,209,825.54 24,513,876.00 Total Revenue 25,201,953.01 25,960,572.32 24,539,374.44 24,808,220.49 215 ADMISSIONS TAX FUND Beginning Balance 844,813.26 896,617.29 946,569.79 1,027,585.25 Admissions Tax Revenue 86,151.88 80,661.46 115,347.93 90,000.00 Tota! Revenue 930,965.14 977,278.75 1,061,917.72 1,117,585.25 220 HOTEL, MOTEL TAX FUND Beginning Balance 1,142,920.29 1,268,775.26 1,438,193.79 1,586,861.73 Excise Tax 125,854.97 169,418.53 148,667.94 150,000.00 Total Revenue 1,268,775.26 1,438,193.79 1,586,861.73 1,736,861.73 240 S.C.M. & R. FUND Beginning Balance 808,033.14 1,143,284.05 1,551,297.40 1,050,056.83 Gasoline Tax 973,197.13 968,360.78 999,811.01 980,000.00 Motor Vehicle License 187,203.68 229,541.57 196,241.11 185,000.00 Interest 60,511.68 143,189.80 142,210.03 95,250.00 1,220,912.49 1,341,092.15 1,338,262.15 1,260,250.00 Total Revenue 2,028,945.63 2,484,376.20 2,889,559.55 2,310,306.83

CITY OF BROOK PARK. OHIO ACTUAL/ESTIMATED REVENUE F!JND TRANSACTION·. ACTUAL, ACTUAL AClJ\JAL lcSTtl'/IATED · 2023 2024 2025 2026 241 STATE HIGHWAY IMPROVEMENT FUND Beginning Balance 1,021,893.58 1,175,280.73 1,371,595.42 1,622,735.11 Gasoline Tax 78,907.88 78,515.74 81,065.75 75,000.00 Motor Vehicle License 15,178.66 18,611.48 15,911.44 15,000.00 Interest 61,994.47 137,686.99 154,597.53 125,250.00 156,081.01 234,814.21 251,574.72 215,250.00 Total Revenue 1,177,974.59 1,410,094.94 1,623,170.14 1,837,985.11 242 PERMISSIVE TAX FUND Beginning Balance 354,275.17 300,914.11 383,437.67 393,392.17 Permissive Tax 46,473.62 46,807.71 47,344.22 47,000.00 Interest 21,144.60 37,531.35 41,018.11 36,750.00 Reimbursements 0.00 28,125.00 0.00 62,500.00 67,618.22 112,464.06 88,362.33 146,250.00 T eta! Revenue 421,893.39 413,378.17 471,800.00 539,642.17 243 ECONOMIC DEVELOPMENT FUND Beginning Balance 1,959,565.81 2,889,003.72 2,576,580.25 2,275,481.55 Sale of City Owned Land 52,242.50 0.00 0.00 0.00 Misc. Fees & Grants 1,544,835.00 52,300.00 53,095.24 47,500.00 Refunds/Reimbursements 338,506.16 1,663.02 10,690.44 10,000.00 Transfer from General Fund 275,000.00 886,163.75 250,000.00 250,000.00 2,210,583.66 940,126.77 313,785.68 307,500.00 Total Revenue 4,170,149.47 3,829, 130.49 2,890,365.93 2,582,981.55 244 BROOKPARK ROAD CORRIDOR FUND Beginning Balance 57,835.41 57,835.41 57,835.41 57,835.41 Transfer from Other Funds 0.00 0.00 0.00 0.00 Total Revenue 57,835.41 57,835.41 57,835.41 57,835.41 245 CDBG FUND Beginning Balance 36,290.03 36,290.03 36,290.03 36,290.03 Grants 0.00 0.00 0.00 0.00 Transfer from General Fund 0.00 0.00 0.00 0.00 Transfer from Capital Improvement Fund 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Revenue 36,290.03 36,290.03 36,290.03 36,290.03 250 SPECIAL RECREATION FUND Beginning Balance 294,866.68 331,156.08 375,835.35 443,667.78 Misc. Revenue 158,884.00 147,281.00 192,878.24 210,000.00 Reimbursements 0.00 0.00 0.00 158,884.00 147,281.00 192,878.24 210,000.00 Total Revenue 453,750.68 478,437.08 568,713.59 653,667.78 251 KENNEDY PARK CONCESSION FUND Beginning Balance 1,146.04 1,146.04 1,146.04 1,146.04 Misc. Sales 0.00 0.00 0.00 Transfer from General Fund 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Revenue 1,146.04 1,146.04 1,146.04 1,146.04 254 CONCESSION STAND PETTY CASH Beginning Balance 1,480.00 1,480.00 1,480.00 400.00 2

CITY OF BROOK PARK. OHIO ACTUAL/ESTIMATED REVENUE f'U.ND . TRANSAC::TION ACTUAL ACTUAL ACTUAL ESTIMATED . . 2023 2024 2025 2026 255 RECREATION CENTER CONCESSION FUND Beginning Balance 5,779.97 6,373.30 8,309.14 8,309.14 Misc. Sales 593.33 1,935.84 0.00 Transfer from General Fund 0.00 0.00 0.00 593.33 1,935.84 0.00 0.00 Total Revenue 6,373.30 8,309.14 8,309.14 8,309.14 261 HUFSEY/FORBES CONCESSION FUND Beginning Balance 64.42 64.42 64.42 64.42 Misc. Sales 0.00 0.00 0.00 Transfer from General Fund 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Tota! Revenue 64.42 64.42 64.42 64.42 262 AMERICAN LEGION CONCESSION FUND Beginning Balance 15.98 15.98 15.98 15.98 Misc. Sales 0.00 0.00 0.00 Transfer from General Fund 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Revenue 15.98 15.98 15.98 15.98 263 WEDO PARK CONCESSION FUND Beginning Balance 45.11 45.11 Misc. Sales 0.00 0.00 Transfer from General Fund 0.00 0.00 0.00 0.00 Total Revenue 45.11 45.11 264 WATER PARK FUND Beginning Balance 7,435.58 28,032.18 55,126.52 59,198.79 Park Admission Revenue 49,064.60 58,845.03 83,209.14 75,000.00 Concession Stand Revenue 13,696.12 14,046.00 17,295.00 15,000.00 Special Events 5,250.00 5,265.00 5,550.00 5,000.00 Transfer from General Fund 50,000.00 50,000.00 25,000.00 25,000.00 118,010.72 128,156.03 131,054.14 120,000.00 Total Revenue 125,446.30 156,188.21 186,180.66 179,198.79 265 PLANT LANE CONCESSION FUND Beginning Balance 97.71 97.71 97.71 97.71 Misc. Sales 0.00 0.00 0.00 0.00 Transfer from General Fund 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Revenue 97.71 97.71 97.71 97.71 270 LAW ENFORCEMENT FUND Beginning Balance 101,624.50 106,245.89 132,644.58 127,420.33 Drug Monies 4,576.33 4,576.33 0.00 0.00 Grants & Misc. Revenue 1,925.06 9,337.90 (74.25) 0.00 Reimbursements 0.00 0.00 0.00 0.00 6,501.39 13,914.23 (74.25) 0.00 Total Revenue 108,125.89 120,160.12 132,570.33 127,420.33 3

CITY OF BROOK PARK. OHIO ACTUAL/ESTIMATED REVENUE TRANSACTION ACTUAL ACJUAL A(:J\JAL ESTII\IIATED 2023 2024 .. 2025 2026 271 D.W.I. ENFORCEMENT & EDUCATION FUND Beginning Balance 30,435.29 31,235.29 32,460.29 32,134.29 DUI/LEA Berea Muni Court 800.00 1,225.00 1,075.00 1,000.00 800.00 1,225.00 1,075.00 1,000.00 Total Revenue 31,235.29 32,460.29 33,535.29 33,134.29 272 FEDERAL FORFEITURE FUND Beginning Balance 182,335.83 187,487.41 74,638.46 85,417.54 Interest 10,297.58 10,230.59 8,379.08 5,000.00 Grants & Misc. Revenue 0.00 0.00 2,400.00 0.00 Reimbursements 0.00 0.00 0.00 10,297.58 10,230.59 10,779.08 5,000.00 Total Revenue 192,633.41 197,718.00 85,417.54 90,417.54 273 COMMUNITY DIVERSION PROGRAM FUND Beginning Balance 19,796.87 19,796.87 19,796.87 19,796.87 Fines 0.00 0.00 0.00 0.00 Reimbursements 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Revenue 19,796.87 19,796.87 19,796.87 19,796.87 275 CONTINUING TRAINING PROGRAM FUND Beginning Balance 39,901.38 39,901.38 72,153.30 141,837.71 Reimbursements 0.00 0.00 69,684.41 0.00 Total Revenue 39,901.38 39,901.38 141,837.71 141,837.71 276 OPIOID SETTLEMENT FUND Beginning Balance 3,366.86 18,469.91 49,675.50 68,153.04 Reimbursements 15,103.05 15,103.05 18,477.54 15,000.00 Total Revenue 18,469.91 33,572.96 68,153.04 83,153.04 280 FEMA FUND Beginning Balance 54,663.00 54,663.00 54,663.00 54,663.00 Reimbursements 0.00 0.00 0.00 Total Revenue 54,663.00 54,663.00 54,663.00 54,663.00 282 AMERICAN RESCUE PLAN ACT FUND Beginning Balance 1,841,155.19 1,841,156.09 1,299,747.66 0.00 Reimbursements 227,999.90 0.00 0.00 0.00 Total Revenue 2,069,155.09 1,841,156.09 1,299,747.66 0.00 290 INSURANCE FUND Beginning Balance 1,171,535.72 1,165,590.82 2,645,716.44 4,156,132.89 Reimbursements 111,716.47 111,716.47 2,362,341.33 250,000.00 Transfer from General Fund 0.00 0.00 0.00 111,716.47 111,716.47 2,362,341.33 250,000.00 Total Revenue 1,283,252.19 1,277,307.29 5,008,057. 77 4,406,132.89 310 GENERAL BOND RETIREMENT FUND Beginning Balance 1,301,118.39 1,297,368.39 1,304,243.40 1,304,982.90 Transfer from Other Funds 982,838.36 1,000,522.87 1,005,262.36 868,394.36 Reimbursements 63,353.30 63,353.30 63,353.30 63,353.30 1,046,191.66 1,063,876.17 1,068,615.66 931,747.66 Total Revenue 2,347,31~.05 2,361,244.56 2,372,859.06 2,236,730.56

CITY OF BROOK PARK. OHIO ACTUAL/ESTIMATED REVENUE FUND TRANSACTION ACTUAL ACTUAL • ACTUAL ESTIMATED 2023 2024 2025 2026 •• , 401 CAPITAL IMPROVEMENT FUND Beginning Balance 1,119,589.35 770,708.98 1,308,371.94 714,107.77 Transfer from City Income Tax Fund 2,955,314.41 3,961,134.43 3,439,192.77 3,555,431.44 Transfer/Advance from Other Funds 955,430.95 809,861.44 170,278.55 240,735.92 Sale of Assets, Sp. Ass., Grants & Other Rev. 372,549.80 1,028,306.85 321,230.62 212,500.00 Refunds/Reimbursements 200.88 3,250.00 0.00 0.00 4,283,496.04 5,802,552.72 3,930,701.94 4,008,667.36 Total Revenue 5,403,085.39 6,573,261.70 5,239,073.88 4,722,775.13 450 FIRE VEHICLE ACQUISITION FUND Beginning Balance 0.00 33,900.12 Transfer from General Fund 0.00 Transfer from Capital Improvement Fund 100,000.00 75,000.00 Advances 0.00 Transfer from Other Funds 0.00 125,000.00 100,000.00 200,000.00 Total Revenue 100,000.00 233,900.12 451 POLICE VEHICLE ACQUISITION FUND Beginning Balance 0.00 20,000.00 Transfer from General Fund 0.00 Transfer from Capital Improvement Fund 20,000.00 137,500.00 Advances 0.00 Transfer from Other Funds 0.00 100,000.00 20,000.00 237,500.00 Total Revenue 20,000.00 257,500.00 452 SERVICE VEHICLE ACQUISITION FUND Beginning Balance 0.00 45,000.00 Transfer from General Fund 0.00 Transfer from Capital Improvement Fund 45,000.00 115,000.00 Advances 0.00 Transfer from Other Funds 0.00 100,000.00 45,000.00 215,000.00 Total Revenue 45,000.00 260,000.00 459 SEWER IMPROVEMENTS FUND Beginning Balance 269,973.64 672,192.30 402,776.25 257,633.92 Reimbursements - NEORSD (CCS) 899,706.19 414,273.88 0.00 400,000.00 Transfer from Capital Improvement Fund 251,389.64 0.00 0.00 Advances 1,000,000.00 0.00 0.00 Transfer from Other Funds 0.00 0.00 0.00 2,151,095.83 414,273.88 0.00 400,000.00 Total Revenue 2,421,069.47 1,086,466.18 402,776.25 657,633.92 480 FORD PLANT MUNI IMPROVEMENT TIF FUND Beginning Balance 0.00 112,247.38 223,382.46 Payments in Lieu of Taxes 0.00 112,267.42 325,000.00 Total Revenue 0.00 224,514.80 548,382.46 5

FUND .TRANSACTION 490 POLICE CAMERA ACQUISITION FUND Beginning Balance Transfer from General Fund Transfer from Capital Improvement Fund Advances Transfer from Insurance Fund Total Revenue 517 SOUND INSULATION PROGRAM FUND Beginning Balance Interest Misc. Revenue Refunds Transfer from General Fund Total Revenue 521 CAPITAL CONSTRUCTION FUND Beginning Balance Special Assessments Transfer from General Fund Transfer from Other Funds Total Revenue 545 2018/2019 STREET IMPROVEMENTS FUND Beginning Balance OPWC Grant - Holland OPWC Loan - Holland Grant - Cuyahoga County Grant- ODOT Reimbursements Transfer from General Fund Transfer from Capital Improvement Fund Total Revenue 546 2021 STREET IMPROVEMENTS FUND Beginning Balance Transfer from General Fund Transfer from Capital Improvement Fund Total Revenue 547 2022 STREET IMPROVEMENTS FUND Beginning Balance Transfer from General Fund Transfer from Capital Improvement Fund Total Revenue CITY OF BROOK PARK. OHIO ACTUAL/ESTIMATED REVENUE ACTUAL 2023.·· 154,277.07 0.00 0.00 0.00 200,000.00 200,000.00 354,277.07 214,399.76 0.00 0.00 0.00 0.00 214,399.76 1,625,988.69 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,625,988.69 379,052.18 0.00 0.00 0.00 379,052.18 208,779.07 0.00 0.00 0.00 208,779.07 6 .ACJUAL 2024 80,450.48 0.00 0.00 0.00 500,000.00 500,000.00 580,450.48 214,399.76 0.00 0.00 0.00 0.00 214,399.76 362,120.55 0.00 0.00 0.00 362,120.55 176,539.31 0.00 0.00 0.00 176,539.31 ACTUAL 2025 156,818.87 0.00 0.00 0.00 800,000.00 800,000.00 956,818.87 214,399.76 0.00 0.00 0.00 0.00 214,399.76 ESTHVIATED 2026 0.00 785,776.50 785,776.50 785,776.50 374,695.55 150,000.00 150,000.00 524,695.55 214,399.76 0.00 0.00 0.00 0.00 214,399.76

CITY OF BROOK PARK. OHIO ACTUAL/ESTIMATED REVENUE FU.ND T~ANSACTION ACTU;AL ACTUAL ACTUAL ES1"1ty!~TED 2023 2024 2025 2026 548 SHELDON ROAD WATER MAIN FUND Beginning Balance 60,788.10 255,985.54 94,591.66 Reimbursements 0.00 0.00 40,557.29 Transfer from Capita! Improvement Fund 529,686.86 0.00 0.00 529,686.86 0.00 40,557.29 Total Revenue 590,474.96 255,985.54 135,148.95 549 2023 STREET IMPROVEMENTS FUND Beginning Balance 0.00 9,612.74 Transfer from General Fund 400,000.00 0.00 Transfer from Capital Improvement Fund 790,000.00 0.00 1,190,000.00 0.00 Total Revenue 1,190,000.00 9,612.74 550 SHELDON Rd. Bridge lmprov Project Fund Beginning Balance 0.00 0.00 (57,262.07) (135,746.73) Reimbursements 122,721.00 100,181.25 138,115.74 307,262.07 Transfer from Genera! Fund 0.00 0.00 0.00 Transfer from Insurance Fund 0.00 0.00 0.00 439,223.50 Transfer from Capital Improvement Fund 0.00 0.00 0.00 122,721.00 100,181.25 138,115.74 746,485.57 Total Revenue 122,721.00 100,181.25 80,853.67 610,738.84 551 2024/2025 STREET IMPROVEMENTS FUND Beginning Balance 0.00 1,015,323.26 142,809.44 Reimbursements 0.00 275,625.77 0.00 Transfer/Advances from General Fund 1,318,779.12 1,980,000.00 0.00 Transfer from Other Funds 0.00 Transfer from Capital Improvement Fund 1,398,930.22 763,278.55 0.00 2,717,709.34 3,018,904.32 0.00 Total Revenue 2,717,709.34 4,034,227.58 142,809.44 552 NATATORIUM IMPROVEMENT FUND Beginning Balance 0.00 2,595,615.12 307,394.73 Grant - State of Ohio 1,000,000.00 0.00 0.00 Transfer from General Fund 800,000.00 0.00 0.00 Transfer from Capital Improvement Fund 800,000.00 0.00 0.00 2,600,000.00 0.00 0.00 Total Revenue 2,600,000.00 2,595,615.12 307,394.73 553 RECREATION CENTER RENOVATION FUND Beginning Balance 0.00 2,200,000.00 1,100,000.00 Transfer from General Fund 2,200,000.00 1,100,000.00 0.00 Transfer from Other Funds 0.00 0.00 400,000.00 2,200,000.00 3,300,000.00 1,500,000.00 Total Revenue 2,200,000.00 5,500,000.00 2,600,000.00 7

CITY OF BROOK PARK. OHIO ACTUAL/ESTIMATED REVENUE FUND "TRANSACTION ACTU/\L ACTUAL. ACTUAL ESTll'/II\.TED 2023 2024 2025 2026 554 2026/2027 STREET IMPROVEMENTS FUND Beginning Balance 0.00 Reimbursements Transfer from General Fund 250,000.00 Transfer from Other Funds 500,000.00 Transfer from Capital Improvement Fund 530,000.00 1,280,000.00 Total Revenue 1,280,000.00 555 SAFETY BUILDING CONSTRUCTION FUND Beginning Balance 0.00 Transfer from Other Funds 500,000.00 500,000.00 Total Revenue 500,000.00 690 MEDICAL BENEFITS FUND Beginning Balance 2,809,565.94 2,800,768.24 2,801,893.80 2,767,592.01 Refunds/Reimbursements 2,032,068.76 2,132,234.78 2,214,621.52 2,766,600.88 Employee Contribution 293,573.65 312,673.13 316,965.88 398,349.56 2,325,642.41 2,444,907.91 2,531,587.40 3, 164,950.44 Total Revenue 5,135,208.35 5,245,676.15 5,333,481.20 5,932,542.45 691 RETIREES' ACCRUED BENEFITS FUND Beginning Balance 220,532.87 414,036.24 335,102.36 200,540.30 Transfer from General Fund 500,000.00 250,000.00 300,000.00 350,000.00 Total Revenue 720,532.87 664,036.24 635,102.36 550,540.30 711 POLICE PENSION FUND Beginning Balance 159,127.88 174,867.15 154,599.42 110,163.64 Property Tax 147,205.34 144,008.14 169,656.22 160,010.00 State Aid - Real Property Rollback 16,945.21 17,120.88 21,045.80 20,900.00 Transfer from General Fund 545,000.00 650,000.00 550,000.00 650,000.00 Police Pension Payroll Receipt (469.39) (25,857.03) 130.45 708,681.16 785,271.99 740,832.47 830,910.00 Total Revenue 867,809.04 960,139.14 895,431.89 941,073.64 712 FIRE PENSION FUND Beginning Balance 83,829.86 213,975.97 254,868.93 99,964.46 Property Tax 147,205.22 144,008.10 169,656.21 160,010.00 State Aid - Real Property Rollback 16,945.29 17,120.87 21,045.80 20,900.00 Transfer from General Fund 660,000.00 700,000.00 600,000.00 750,000.00 Firemen Pension Payroll Receipt 28,546.19 10,742.05 (16,376.12) 852,696.70 871,871.02 774,325.89 930,910.00 Total Revenue 936,526.56 1,085,846.99 1,029,194.82 1,030,874.46 713 S.W.G.H. FUND Beginning Balance 0.00 0.00 0.00 0.00 Property Tax 101,153.50 99,208.74 98,677.55 93,399.00 State Aid - Real Property Rollback 11,622.46 11,746.53 11,339.50 11,250.00 112,775.96 110,955.27 110,017.05 104,649.00 Total Revenue 112,775.96 110,955.27 110,017.05 104,649.00 8

CITY OF BROOK PARK. OHIO ACTUAL/ESTIMATED REVENUE FUND. TRANSACTION ACTUAL ACTUAL ACTUA.L ESTIIVIATED 2023 2024 2025 2026 714 CASH BONDS HELD FUND Beginning Balance 126,530.53 119,730.53 214,341.47 240,087.47 Cash Bonds 26,651.00 124,806.70 71,426.00 35,000.00 Total Revenue 153,181.53 244,537.23 285,767.47 275,087.47 716 BUILDING STANDARDS BOARD FUND Beginning Balance 32,710.80 280.63 516.34 168.59 State Assessments 7,335.92 4,985.25 5,825.61 10,000.00 Total Revenue 40,046.72 5,265.88 6,341.95 10,168.59 717 UNCLAIMED MONIES FUND Beginning Balance 0.00 1,093.33 19,534.84 43,931.16 Misc Revenue 1,093.33 18,669.51 24,629.54 0.00 Transfer from General Fund 0.00 0.00 0.00 0.00 Tota! Revenue 1,093.33 19,762.84 44,164.38 43,931.16 750-777 PAYROLL ACCOUNTS FUND Beginning Balance 21,001.02 73,525.19 77,703.95 45,855.69 Payroll Deductions 117,226.22 65,328.92 38,080.32 50,000.00 Total Revenue 138,227.24 138,854.11 115,784.27 95,855.69 920 SPECIAL ASSESSMENT BOND RETIREMENT FUND Beginning Balance 46,060.75 57,405.31 Special Assessments 72,118.61 124.69 Advance from General Fund 0.00 0.00 72,118.61 124.69 Total Revenue 118,179.36 57,530.00 TOTAL BALANCES 29,655,035.63 32,834,367.96 38,358,042.87 32,730,586.57 TOTAL RECEIPTS 33,899,530.38 36,937,226.82 35,448,208.16 35,385,104.23 TOTAL NON REVENUE 32,914,587.27 39,763,897.64 36,662,582.68 35,173,464.81 66,814,117.65 76,701,124.46 72,110,790.84 70,558,569.04 TOTAL REVENUE 96,469, 153.28 109,535,492.42 110,468,833.71 103,289, 155.61 9

CITY OF BROOK PARK 3 YEARS DISBURSEMENTS & APPROPRIATIONS FOR 2026 DISB4RSED. DIS1;3LJRSED ACTUAL 2026 DE!scriPtfon 2023 2024 2025 APPROPRIATIONS 100 GENERAL FUND 110 COUNCIL 513 PART TIME SALARIES 123,967.68 123,967.68 123,967.68 123,968.00 519 FRINGE BENEFITS 17,706.79 19,153.08 19,153.08 19,153.04 521 COMMUNICATIONS 3,492.25 4,117.19 4,637.77 5,000.00 523 PROFESSIONAL SERVICES 2,500.00 0.00 0.00 0.00 524 REPAIR & MAINTENANCE 668.55 2,009.90 0.00 500.00 525 TRAVEL & EDUCATION 409.36 409.36 549.18 750.00 526 OFFICE SUPPLIES 862.33 924.73 691.88 500.00 527 MISCELLANEOUS EXPENSES 81.80 570.42 299.71 500.00 528 TOOLS & MINOR EQUIPMENT 0.00 0.00 0.00 0.00 529 CONTRACTS 6,199.71 9,994.10 5,271.75 6,500.00 155,888.47 161,146.46 154,571.05 156,871.04 111 CLERK OF COUNCIL 511 REGULAR SALARIES 57,458.00 59,357.80 62,699.95 71,914.31 512 OVERTIME 0.00 0.00 0.00 0.00 513 PART TIME SALARIES 10,651.74 12,375.05 14,318.75 18,000.00 519 FRINGE BENEFITS 17,006.65 18,543.53 19,764.87 23,626.66 521 COMMUNICATIONS 364.07 576.39 749.92 750.00 523 PROFESSIONAL SERVICES 0.00 0.00 0.00 0.00 524 REPAIR & MAINTENANCE 0.00 0.00 0.00 0.00 525 TRAVEL & EDUCATION 30.00 85.00 85.00 100.00 526 OFFICE SUPPLIES 0.00 0.00 0.00 0.00 527 MISCELLANEOUS EXPENSES 0.00 0.00 0.00 0.00 528 TOOLS & MINOR EQUIPMENT 0.00 0.00 0.00 0.00 529 CONTRACTS 0.00 0.00 0.00 0.00 85,510.46 90,937.77 97,618.49 114,390.97 210 MAYOR'S COURT 511 REGULAR SALARIES 108,310.04 100,320.19 94,306.08 171,150.00 512 OVERTIME 658.10 130.96 680.08 1,500.00 513 PART TIME SALARIES 44,409.60 44,409.60 44,409.60 48,449.10 519 FRINGE BENEFITS 38,392.38 34,591.96 32,576.82 58,040.20 521 COMMUNICATIONS 12,760.84 6,346.43 2,886.01 3,500.00 522 EQUIPMENT RENTAL 0.00 0.00 0.00 0.00 523 PROFESSIONAL SERVICES 0.00 0.00 100.00 250.00 524 REPAIR & MAINTENANCE 0.00 159.99 10.00 250.00 525 TRAVEL & EDUCATION 1,681.82 2,739.09 1,546.14 2,000.00 526 OFFICE SUPPLIES 2,371.87 4,523.54 811.93 1,500.00 527 MISCELLANEOUS EXPENSES 0.00 0.00 0.00 0.00 528 TOOLS & MINOR EQUIPMENT 0.00 64.78 0.00 0.00 529 CONTRACTS 6,243.23 5,404.36 5,430.36 6,000.00 574 REFUNDS 165.00 0.00 0.00 150.00 214,992.88 198,690.90 182,757.02 292,789.30 211 MUNICIPAL COURT 529 CONTRACTS 1,223.00 0.00 0.00 2,500.00 320 PLANNING COMMISSION 511 COMMISSION SALARIES 9,000.00 9,000.00 8,850.00 9,000.00 519 FRINGE BENEFITS 1,285.70 1,390.80 1,367.61 1,390.50 526 OFFICE SUPPLIES 0.00 0.00 0.00 10,285.70 10,390.80 10,217.61 10,390.50 325 COMMUNITY DEVELOPMENT 511 REGULAR SALARIES 90,127.99 91,986.15 96,388.86 108,200.00 519 FRINGE BENEFITS 32,957.95 35,330.08 37,498.36 43,565.83 521 COMMUNICATIONS 128.93 391.35 120.31 200.00 523 PROFESSIONAL SERVICES 0.00 0.00 0.00 0.00 524 REPAIR & MAINTENANCE 0.00 0.00 0.00 0.00 525 TRAVEL & EDUCATION 299.00 330.00 340.00 500.00 526 OFFICE SUPPLIES 80.47 117.31 101.35 150.00 527 MISCELLANEOUS EXPENSES 0.00 0.00 104.49 100.00 528 TOOLS & MINOR EQUIPMENT 0.00 0.00 0.00 0.00 529 CONTRACTS 109.26 108.22 110.53 150.00 123,703.60 128,263.11 134,663.90 152,865.83 Page 1

CITY OF BROOK PARK 3 YEARS DISBURSEMENTS & APPROPRIATIONS FOR 2026 '!J!SB.URSi;o DISJ!.URSISD ACTUAL 2026 ' bescriJ)ti'cm '2023" 2024 2025 APPROPRIATIONS 330 CIVIL SERVICE COMMISSION 511 COMMISSION SALARIES 9,265.38 11,400.00 10,800.00 13,900.00 513 PART TIME SALARIES 21,945.37 21,472.95 22,916.95 28,000.00 519 FRINGE BENEFITS 4,680.04 5,049.10 5,305.32 6,473.55 521 COMMUNICATIONS 161.10 136.57 170.77 200.00 522 EQUIPMENT RENTAL 0.00 0.00 0.00 0.00 523 PROFESSIONAL SERVICES 0.00 0.00 0.00 0.00 524 REPAIR & MAINTENANCE 0.00 0.00 0.00 0.00 525 TRAVEL & EDUCATION 1,825.00 975.00 975.00 2,000.00 526 OFFICE SUPPLIES 207.95 218.56 14.48 600.00 527 MISCELLANEOUS EXPENSES 1,966.13 600.00 905.00 2,000.00 528 TOOLS & MINOR EQUIPMENT 0.00 0.00 0.00 0.00 529 CONTRACTS 21,886.27 1,495.79 15,616.06 25,000.00 61,937.24 41,347.97 56,703.58 78,173.55 335 BOARD OF ZONING AND APPEALS 511 COMMISSION SALARIES 10,050.00 10,800.00 10,800.00 10,800.00 519 FRINGE BENEFITS 1,426.95 1,668.96 1,668.96 1,668.60 526 OFFICE SUPPLIES 0.00 0.00 0.00 11,476.95 12,468.96 12,468.96 12,468.60 340 RECREATION COMMISSION 511 COMMISSION SALARIES 9,000.00 9,000.00 9,000.00 9,000.00 519 FRINGE BENEFITS 1,285.70 1,390.80 1,390.80 1,390.50 527 MISCELLANEOUS EXPENSES 0.00 0.00 0.00 0.00 10,285.70 10,390.80 10,390.80 10,390.50 341 RECREATION CENTER 511 REGULAR SALARIES 301,014.51 308,896.13 418,179.07 543,372.24 512 OVERTIME 3,148.99 6,687.86 12,912.43 15,000.00 513 PART TIME SALARIES 103,228.58 77,612.94 68,211.61 110,000.00 519 FRINGE BENEFITS 129,536.39 145,106.71 161,049.49 250,071.94 520 UTILITIES 119,820.43 112,341.32 128,578.61 150,000.00 521 COMMUNICATIONS 10,755.26 12,675.07 14,621.72 17,500.00 522 EQUIPMENT RENTAL 150.00 295.00 0.00 500.00 523 PROFESSIONAL SERVICES 1,364.73 1,610.00 1,712.00 2,000.00 524 REPAIR & MAINTENANCE 6,893.23 13,316.57 27,203.82 30,000.00 525 TRAVEL & EDUCATION 1,765.68 663.00 1,608.74 2,000.00 526 OFFICE SUPPLIES 533.10 687.41 685.92 750.00 527 MISCELLANEOUS EXPENSES 13,687.92 11,553.45 16,278.49 15,000.00 528 TOOLS & MINOR EQUIPMENT 292.63 605.11 4,461.77 2,000.00 529 CONTRACTS 27,915.28 22,304.58 24,569.67 30,000.00 574 REFUNDS 50.00 400.00 725.00 750.00 720,156.73 714,755.15 880,798.34 1,168,944.18 342 PARKS & PLAYGROUNDS 511 REGULAR SALARIES 122,266.35 110,771.74 175,210.62 191,952.80 512 OVERTIME 410.94 768.11 6,112.90 11,000.00 513 PART TIME SALARIES 13,613.76 21,784.23 16,136.83 21,000.00 519 FRINGE BENEFITS 61,613.74 51,215.35 70,336.36 73,372.61 520 UTILITIES 63,477.25 59,956.67 72,439.07 80,000.00 521 COMMUNICATIONS 698.62 1,161.49 2,011.49 2,000.00 522 EQUIPMENT RENTAL 1,119.50 110.00 2,734.49 1,500.00 523 PROFESSIONAL SERVICES 0.00 0.00 0.00 0.00 524 REPAIR & MAINTENANCE 26,928.79 23,728.14 30,761.26 35,000.00 525 TRAVEL & EDUCATION 0.00 612.25 407.50 500.00 527 MISCELLANEOUS EXPENSES 21,993.82 25,207.00 38,000.17 40,000.00 528 TOOLS & MINOR EQUIPMENT 191.23 511.90 1,391.81 1,000.00 529 CONTRACTS 15,353.00 13,283.00 14,919.00 15,000.00 327,667.00 309,109.88 430,461.50 472,325.41 343 PUBLIC RECREATION 511 REGULAR SALARIES 0.00 0.00 0.00 0.00 513 PART TIME SALARIES 11,104.33 12,997.34 28,817.43 40,000.00 519 FRINGE BENEFITS 1,696.44 2,018.99 4,461.00 6,180.00 521 COMMUNICATIONS 64.53 176.92 61.08 150.00 522 EQUIPMENT RENTAL 0.00 0.00 0.00 0.00 523 PROFESSIONAL SERVICES 28,040.47 27,668.50 29,002.00 32,500.00 524 REPAIR & MAINTENANCE 0.00 0.00 0.00 0.00 525 TRAVEL & EDUCATION 0.00 0.00 0.00 0.00 526 OFFICE SUPPLIES 355.00 211.00 0.00 0.00 527 MISCELLANEOUS EXPENSES 620.68 0.00 220.00 250.00 528 TOOLS & MINOR EQUIPMENT 0.00 0.00 0.00 0.00 529 CONTRACTS 0.00 0.00 0.00 0.00 41,881.45 43,072.75 62,561.51 79,080.00 Page 2

CITY OF BROOK PARK 3 YEARS DISBURSEMENTS & APPROPRIATIONS FOR 2026 DISBURSEP. DJSBUR~Ep ACTUAL: • 2026 DesCription ',2023, 2024 2025 'APPROPRIATIONS: 345 HOME DAYS CELEBRATION 511 REGULAR SALARIES 466.39 1,458.46 679.07 2,000.00 512 OVERTIME 17,615.66 31,942.25 34,326.88 35,000.00 519 FRINGE BENEFITS 1,476.50 2,047.76 2,106.71 5,716.50 520 UTILITIES 2,989.04 3,008.90 3,035.61 3,500.00 521 COMMUNICATIONS 0.00 0.00 0.00 0.00 522 EQUIPMENT RENTAL 955.00 1,005.00 865.00 1,000.00 523 PROFESSIONAL SERVICES 45,000.00 45,000.00 49,600.00 55,000.00 524 REPAIR & MAINTENANCE 193.52 389.53 899.13 1,000.00 527 MISCELLANEOUS EXPENSES 246.30 239.91 8.00 0.00 528 TOOLS & MINOR EQUIPMENT 0.00 0.00 130.80 150.00 529 CONTRACTS 0.00 0.00 0.00 0.00 68,942.41 85,091.81 91,651.20 103,366.50 350 TECHNOLOGY AND INNOVATION COMMITTEE 511 COMMISSION SALARIES 5,200.00 5,100.00 5,400.00 5,400.00 519 FRINGE BENEFITS 740.52 788.12 834.48 834.30 521 COMMUNICATIONS 0.00 0.00 0.00 0.00 523 PROFESSIONAL SERVICES 0.00 0.00 0.00 0.00 526 OFFICE SUPPLIES 0.00 0.00 0.00 0.00 528 TOOLS & MINOR EQUIPMENT 0.00 0.00 0.00 0.00 529 CONTRACTS 0.00 0.00 0.00 0.00 5,940.52 5,888.12 6,234.48 6,234.30 400 MAYOR'S OFFICE 511 REGULAR SALARIES 289,501.79 288,992.15 247,780.80 293,505.50 512 OVERTIME 7.21 0.00 648.00 1,000.00 513 PART TIME SALARIES 0.00 17,977.42 29,665.52 0.00 519 FRINGE BENEFITS 93,037.36 91,647.25 81,953.13 94,636.80 521 COMMUNICATIONS 1,052.45 1,743.46 2,577.10 2,500.00 522 EQUIPMENT RENTAL 0.00 0.00 0.00 0.00 523 PROFESSIONAL SERVICES 0.00 0.00 0.00 0.00 524 REPAIR & MAINTENANCE 54.99 0.00 25.50 500.00 525 TRAVEL & EDUCATION 4,104.99 4,589.74 4,213.65 5,000.00 526 OFFICE SUPPLIES 1,628.75 1,305.11 889.50 1,250.00 527 MISCELLANEOUS EXPENSES 18.00 269.86 137.35 1,000.00 526 TOOLS & MINOR EQUIPMENT 17.38 25.84 291.94 500.00 529 CONTRACTS 3,484.14 3,367.13 4,191.75 4,000.00 392,907.06 409,917.96 372,374.24 403,892.30 402 HUMAN RESOURCES 511 REGULAR SALARIES 74,947.92 80,089.33 87,501.78 104,200.00 519 FRINGE BENEFITS 18,367.89 19,507.63 22,025.89 25,833.80 521 COMMUNICATIONS 9.27 1.75 3.50 25.00 522 EQUIPMENT RENTAL 0.00 0.00 0.00 0.00 523 PROFESSIONAL SERVICES 4,761.00 5,705.00 3,267.00 5,000.00 524 REPAIR & MAINTENANCE 0.00 0.00 0.00 0.00 525 TRAVEL & EDUCATION 350.00 350.00 353.40 500.00 526 OFFICE SUPPLIES 0.00 62.40 0.00 0.00 527 MISCELLANEOUS EXPENSES 0.00 0.00 0.00 0.00 528 TOOLS & MINOR EQUIPMENT 0.00 0.00 0.00 0.00 529 CONTRACTS 351.66 319.43 340.35 500.00 98,787.74 106,035.54 113,491.92 136,058.80 405 CORRECTIONAL FACILITY 511 REGULAR SALARIES 61,120.01 55,795.00 104,981.94 128,390.16 512 OVERTIME 2,671.56 1,085.82 3,345.63 6,500.00 513 PART TIME SALARIES 61,781.74 72,044.50 66,731.50 65,000.00 519 FRINGE BENEFITS 38,597.49 41,231.81 59,587.92 72,160.45 523 PROFESSIONAL SERVICES 6,000.00 6,000.00 7,500.00 7,200.00 524 REPAIR & MAINTENANCE 0.00 0.00 0.00 0.00 525 TRAVEL & EDUCATION 95.00 95.00 1,200.00 1,500.00 527 MISCELLANEOUS EXPENSES 2,040.85 1,353.38 2,412.30 3,000.00 526 TOOLS & MINOR EQUIPMENT 0.00 0.00 0.00 0.00 529 CONTRACTS 88,984.18 120,188.39 121,483.51 140,000.00 261,290.83 297,793.90 367,242.80 423,750.61 407 SAFETY TOWN 511 REGULAR SALARIES 0.00 0.00 0.00 0.00 519 FRINGE BENEFITS 0.00 0.00 0.00 0.00 523 PROFESSIONAL SERVICES 2,250.00 2,625.00 1,950.00 3,000.00 524 REPAIR & MAINTENANCE 256.18 9.19 0.00 0.00 527 MISCELLANEOUS EXPENSES 550.00 375.00 510.00 750.00 3,056.18 3,009.19 2,460.00 3,750.00 Page 3

CITY OF BROOK PARK 3 YEARS DISBURSEMENTS & APPROPRIATIONS FOR 2026 DISBURSl:D DISBURSED ACTUAL 2026 oescri,:ition 2023 2021L 2025 APPROPRIATIONS 409 MECHANICS 511 REGULAR SALARIES 451,897.09 381,281.32 365,680.08 456,419.40 512 OVERTIME 4,390.99 2,859.87 21,593.94 20,000.00 513 PART TIME SALARIES 0.00 0.00 0.00 0.00 519 FRINGE BENEFITS 154,314.48 141,371.98 141,613.69 196,222.17 521 COMMUNICATIONS 0.00 0.00 0.00 0.00 524 REPAIR & MAINTENANCE 254.29 145.08 693.68 1,000.00 525 TRAVEL & EDUCATION 3,592.28 3,415.94 2,855.36 3,000.00 526 OFFICE SUPPLIES 12.98 0.00 49.23 100.00 527 MISCELLANEOUS EXPENSES 1,098.72 1,223.19 1,428.51 1,250.00 528 TOOLS & MINOR EQUIPMENT 0.00 487.44 1,539.98 1,000.00 529 CONTRACTS 2,345.68 119.00 0.00 250.00 617,906.51 530,903.82 535,454.47 679,241.57 410 SAFETY DIRECTOR 511 REGULAR SALARIES 92,200.11 49,538.54 0.00 0.00 512 OVERTIME 0.00 0.00 0.00 0.00 519 FRINGE BENEFITS 34,362.54 19,835.78 (53.32) 0.00 521 COMMUNICATIONS 8.58 32.77 0.00 0.00 525 TRAVEL & EDUCATION 0.00 0.00 0.00 0.00 526 OFFICE SUPPLIES 89.03 0.00 0.00 0.00 527 MISCELLANEOUS EXPENSES 0.00 0.00 0.00 0.00 528 TOOLS & MINOR EQUIPMENT 0.00 0.00 0.00 0.00 529 CONTRACTS 0.00 0.00 0.00 0.00 126,660.26 69,407.09 (53.32) 0.00 411 SAFETY BUILDING 511 REGULAR SALARIES 50,576.67 51,549.99 53,306.07 55,379.60 512 OVERTIME 0.00 0.00 74.22 500.00 513 PART TIME SALARIES 0.00 0.00 0.00 0.00 519 FRINGE BENEFITS 14,271.18 15,285.03 16,286.57 17,958.89 520 UTILITIES 49,560.37 46,794.83 53,028.97 60,000.00 521 COMMUNICATIONS 0.00 0.00 0.00 0.00 522 EQUIPMENT RENTAL 0.00 630.00 0.00 0.00 523 PROFESSIONAL SERVICES 0.00 0.00 0.00 0.00 524 REPAIR & MAINTENANCE 10,101.64 15.22 5,660.44 10,000.00 525 TRAVEL & EDUCATION 0.00 0.00 0.00 0.00 526 OFFICE SUPPLIES 0.00 0.00 0.00 0.00 527 MISCELLANEOUS EXPENSES 0.00 0.00 0.00 0.00 528 TOOLS & MINOR EQUIPMENT 0.00 3.48 0.00 0.00 529 CONTRACTS 774,287.89 687,646.43 734,557.78 800,000.00 898,797.75 801,924.98 862,914.05 943,838.49 412 POLICE DEPARTMENT 511 REGULAR SALARIES 3,573,541.54 3,982,447.65 4,125,174.69 4,336,136.23 512 OVERTIME 322,806.68 325,110.19 324,790.65 350,000.00 519 FRINGE BENEFITS 623,989.24 674,381.62 719,454.45 864,581.20 521 COMMUNICATIONS 21,480.06 22,529.28 21,725.68 30,000.00 522 EQUIPMENT RENTAL 108.00 108.00 108.00 125.00 523 PROFESSIONAL SERVICES 6,000.00 5,012.50 7,779.50 8,000.00 524 REPAIR & MAINTENANCE 41,622.09 43,662.36 44,446.75 50,000.00 525 TRAVEL & EDUCATION 19,093.12 10,118.23 17,777.39 17,500.00 526 OFFICE SUPPLIES 12,701.73 9,144.98 5,669.44 10,000.00 527 MISCELLANEOUS EXPENSES 101,557.87 126,757.67 105,269.74 125,000.00 528 TOOLS & MINOR EQUIPMENT 259.24 1,120.34 512.50 1,000.00 529 CONTRACTS 86,872.99 64,144.28 100,185.29 135,000.00 4,810,032.56 5,264,537.10 5,472,894.08 5,927,342.43 413 FIRE DEPARTMENT 511 REGULAR SALARIES 3,157,213.34 3,430,067.36 3,591,487.40 3,910,404.25 512 OVERTIME 297,283.23 306,143.18 337,181.75 350,000.00 519 FRINGE BENEFITS 600,823.71 641,929.55 658,228.59 754,669.94 520 UTILITIES 40,601.49 41,307.14 44,320.54 50,000.00 521 COMMUNICATIONS 17,476.91 19,796.68 19,981.74 22,500.00 522 EQUIPMENT RENTAL 3,238.98 2,257.19 2,038.76 2,500.00 523 PROFESSIONAL SERVICES 16,539.00 14,851.00 9,647.90 17,500.00 524 REPAIR & MAINTENANCE 30,522.70 75,708.61 48,730.31 50,000.00 525 TRAVEL & EDUCATION 9,632.80 11,866.93 12,216.62 12,500.00 526 OFFICE SUPPLIES 541.61 533.76 420.56 500.00 527 MISCELLANEOUS EXPENSES 46,352.44 49,137.03 44,555.73 50,000.00 528 TOOLS & MINOR EQUIPMENT 339.77 1,465.26 465.30 1,000.00 529 CONTRACTS 81,818.13 78,928.62 53,991.08 55,000.00 4,302,384.11 4,673,992.31 4,823,266.28 5,276,574.19 Page4

CITY OF BROOK PARK 3 YEARS DISBURSEMENTS & APPROPRIATIONS FOR 2026 DISBUR.SED • D1.SBURSED ACTUAL 2026 DesCripiion 2023 2024 2o2s APPROPRIATIONS 414 DISASTER SERVICE 511 REGULAR SALARIES 8,807.77 8,945.11 11,048.96 15,000.00 512 OVERTIME 0.00 0.00 0.00 0.00 519 FRINGE BENEFITS 1,308.57 1,416.66 1,724.59 2,317.50 520 UTILITIES 3,847.29 3,512.63 3,733.05 4,000.00 521 COMMUNICATIONS 0.00 0.00 0.00 0.00 523 PROFESSIONAL SERVICES 0.00 0.00 0.00 0.00 524 REPAIR & MAINTENANCE 2,206.47 4,556.66 3,731.36 5,000.00 525 TRAVEL & EDUCATION 0.00 0.00 0.00 0.00 526 OFFICE SUPPLIES 0.00 0.00 0.00 0.00 527 MISCELLANEOUS EXPENSES 3,308.80 2,508.28 1,982.32 2,000.00 528 TOOLS & MINOR EQUIPMENT 0.00 0.00 0.00 0.00 529 CONTRACTS 0.00 0.00 0.00 0.00 19,478.90 20,939.34 22,220.28 28,317.50 415 BUILDING DEPARTMENT 511 REGULAR SALARIES 364,772.34 399,870.74 413,955.94 512,760.02 512 OVERTIME 5,134.18 3,607.39 4,521.93 5,000.00 513 PART TIME SALARIES 6,272.48 0.00 13,225.00 35,000.00 519 FRINGE BENEFITS 107,332.54 113,089.99 120,015.29 176,782.87 520 UTILITIES 5,903.35 5,481.52 6,598.85 7,000.00 521 COMMUNICATIONS 16,493.13 11,013.24 8,671.01 10,000.00 523 PROFESSIONAL SERVICES 49,010.57 19,938.81 14,052.31 25,000.00 524 REPAIR & MAINTENANCE 489.26 4,143.25 4,093.49 5,000.00 525 TRAVEL & EDUCATION 373.75 200.00 280.00 500.00 526 OFFICE SUPPLIES 1,463.51 1,024.39 1,281.22 1,500.00 527 MISCELLANEOUS EXPENSES 3,284.24 5,540.66 6,606.64 6,000.00 528 TOOLS & MINOR EQUIPMENT 14.56 11.19 96.37 250.00 529 CONTRACTS 15,241.20 14,336.92 15,696.00 17,500.00 574 REFUNDS 85.00 1,093.00 0.00 100.00 575,870.11 579,351.10 609,094.05 802,392.89 418 SCHOOL GUARDS 513 PART TIME SALARIES 40,254.80 40,678.70 40,725.80 44,100.00 519 FRINGE BENEFITS 5,797.07 6,271.39 6,507.26 6,813.45 527 MISCELLANEOUS EXPENSES 0.00 0.00 0.00 0.00 529 CONTRACTS 0.00 0.00 0.00 0.00 46,051.87 46,950.09 47,233.06 50,913.45 419 ANIMAL WARDEN 511 REGULAR SALARIES 55,869.17 57,653.40 59,698.78 64,698.80 512 OVERTIME 826.03 1,447.63 3,734.11 2,500.00 513 PART TIME SALARIES 27,965.90 32,077.24 42,843.27 50,960.00 519 FRINGE BENEFITS 19,213.06 20,982.42 24,973.00 27,759.44 520 UTILITIES 1,552.50 0.00 0.00 0.00 521 COMMUNICATIONS 0.00 0.00 0.00 0.00 523 PROFESSIONAL SERVICES 455.00 1,170.00 3,489.17 3,500.00 524 REPAIR & MAINTENANCE 521.33 186.20 315.04 500.00 525 TRAVEL & EDUCATION 0.00 0.00 259.20 150.00 526 OFFICE SUPPLIES 0.00 11.99 0.00 0.00 527 MISCELLANEOUS EXPENSES 2,220.55 3,386.16 3,646.49 3,500.00 528 TOOLS & MINOR EQUIPMENT 0.00 200.00 678.62 500.00 529 CONTRACTS 697.49 136.95 565.00 750.00 109,321.03 117,251.99 140,202.68 154,818.24 420 SERVICE DIRECTOR 511 REGULAR SALARIES 99,636.72 93,041.20 108,612.52 115,200.00 519 FRINGE BENEFITS 35,475.66 36,796.47 40,493.92 46,246.91 521 COMMUNICATIONS 3,364.35 3,677.54 3,754.99 4,000.00 523 PROFESSIONAL SERVICES 0.00 0.00 0.00 0.00 524 REPAIR & MAINTENANCE 0.00 0.00 0.00 0.00 525 TRAVEL & EDUCATION 25.00 386.87 1,318.98 750.00 526 OFFICE SUPPLIES 0.00 0.00 0.00 0.00 527 MISCELLANEOUS EXPENSES 1,739.20 1,849.45 1,746.33 2,000.00 528 TOOLS & MINOR EQUIPMENT 0.00 0.00 0.00 0.00 529 CONTRACTS 0.00 0.00 0.00 0.00 140,240.93 135,751.53 155,926.74 168,196.91 421 ENGINEERING 523 PROFESSIONAL SERVICES 48,000.00 44,000.00 48,000.00 48,000.00 Page 5

CITY OF BROOK PARK 3 YEARS DISBURSEMENTS & APPROPRIATIONS FOR 2026 D_li;;B~RSED_ OIS_BURSED AG,UAL 2026 DeSCription 2023 2024 2025 APPROPRIATIONS 422 SERVICE BUILDING 511 REGULAR SALARIES 60,795.82 55,570.29 65,082.41 68,005.60 512 OVERTIME 592.46 791.16 450.30 1,500.00 519 FRINGE BENEFITS 27,193.65 24,323.20 26,816.82 30,689.44 520 UTILITIES 66,850.96 64,311.03 78,807.26 80,000.00 521 COMMUNICATIONS 3,885.51 3,920.52 3,926.56 4,500.00 522 EQUIPMENT RENTAL 4,733.30 5,618.07 6,571.51 6,000.00 523 PROFESSIONAL SERVICES 0.00 0.00 0.00 0.00 524 REPAIR & MAINTENANCE 18,992.06 22,509.61 28,430.46 30,000.00 525 TRAVEL & EDUCATION 0.00 0.00 99.98 0.00 526 OFFICE SUPPLIES 831.75 425.59 550.92 1,000.00 527 MISCELLANEOUS EXPENSES 8,861.52 10,704.76 7,865.96 8,000.00 528 TOOLS & MINOR EQUIPMENT 526.42 354.53 461.00 1,000.00 529 CONTRACTS 61,881.49 40,013.26 34,043.54 50,000.00 255,144.94 228,542.02 253,106.72 280,695.04 423 SANITATION 511 REGULAR SALARIES 393,966.86 395,153.72 428,504.14 527,534.40 512 OVERTIME 8,348.00 5,361.07 11,219.42 8,900.00 519 FRINGE BENEFITS 141,780.94 150,390.14 157,563.06 236,226.11 522 EQUIPMENT RENTAL 11,600.00 0.00 0.00 0.00 523 PROFESSIONAL SERVICES 0.00 0.00 0.00 0.00 524 REPAIR & MAINTENANCE 130,658.74 113,174.75 109,450.88 125,000.00 525 TRAVEL & EDUCATION 0.00 0.00 46.25 0.00 527 MISCELLANEOUS EXPENSES 532,954.20 464,660.71 492,771.57 535,000.00 528 TOOLS & MINOR EQUIPMENT 42.49 119.87 0.00 0.00 529 CONTRACTS 1,515.00 1,685.00 3,595.00 2,500.00 1,220,866.23 1, 130,545.26 1,203,150.32 1,435,160.51 424 STREET CLEANING 511 REGULAR SALARIES 0.00 0.00 0.00 0.00 512 OVERTIME 0.00 93.93 331.41 1,000.00 519 FRINGE BENEFITS 0.00 14.49 51.08 154.50 524 REPAIR & MAINTENANCE 9,238.81 580.03 4,197.24 5,000.00 525 TRAVEL & EDUCATION 0.00 0.00 0.00 0.00 527 MISCELLANEOUS EXPENSES 4,101.87 3,580.31 2,306.25 3,000.00 529 CONTRACTS 0.00 0.00 0.00 0.00 13,340.68 4,268.76 6,885.98 9,154.50 426 TRAFFIC SIGNS 511 REGULAR SALARIES 62,677.01 62,498.32 65,619.10 69,156.16 512 OVERTIME 0.00 55.76 124.55 500.00 519 FRINGE BENEFITS 16,019.56 17,104.99 18,360.14 20,240.57 522 EQUIPMENT RENTAL 0.00 0.00 0.00 0.00 524 REPAIR & MAINTENANCE 1,776.32 4,962.47 5,091.58 5,500.00 525 TRAVEL & EDUCATION 0.00 0.00 0.00 0.00 527 MISCELLANEOUS EXPENSES 1,800.90 2,629.89 1,576.49 2,000.00 528 TOOLS & MINOR EQUIPMENT 0.00 765.63 73.91 500.00 529 CONTRACTS 0.00 0.00 0.00 0.00 82,273.79 88,017.06 90,845.77 97,896.73 427 TREES & TREE LAWNS 511 REGULAR SALARIES 137,932.22 134,741.75 133,668.13 152,862.40 512 OVERTIME 9,426.37 7,449.25 2,107.68 1,500.00 513 PART TIME SALARIES 0.00 0.00 0.00 0.00 519 FRINGE BENEFITS 35,500.35 35,735.82 38,941.36 61,724.41 522 EQUIPMENT RENTAL 0.00 0.00 0.00 0.00 523 PROFESSIONAL SERVICES 0.00 0.00 0.00 0.00 524 REPAIR & MAINTENANCE 1,409.45 9,643.28 3,776.27 6,000.00 525 TRAVEL & EDUCATION 45.70 0.00 46.25 100.00 527 MISCELLANEOUS EXPENSES 7,916.99 7,916.93 3,176.90 5,000.00 528 TOOLS & MINOR EQUIPMENT 243.92 367.66 210.70 500.00 529 CONTRACTS 200.00 600.00 600.00 750.00 192,675.00 196,454.69 182,527.29 228,436.81 Page6

CITY OF BROOK PARK 3 YEARS DISBURSEMENTS & APPROPRIATIONS FOR 2026 D!SB~ff!:;ED DIS.~URSED ACTUAi- 2ozs DeSCriptfon 2023 2024 2025 APPROPRIATIONS 428 PUBLIC PROPERTIES 511 REGULAR SALARIES 197,905.79 255,521.39 226,762.05 234,672.80 512 OVERTIME 336.38 532.74 1,508.81 1,500.00 513 PART TIME SALARIES 0.00 0,00 0.00 0.00 519 FRINGE BENEFITS 79,841.86 104,044.81 87,274.76 106,339.13 520 UTIUTIES 0.00 0.00 0.00 0.00 521 COMMUNICATIONS 582.43 678.03 596.11 750.00 522 EQUIPMENT RENTAL 25.00 25.00 25.00 25,00 523 PROFESSIONAL SERVICES 0.00 0.00 0.00 0.00 524 REPAIR & MAINTENANCE 792.04 1,885.10 1,187.28 1,500.00 525 TRAVEL & EDUCATION 46.25 91.95 46.25 100.00 526 OFFICE SUPPLlES 0.00 0.00 0.00 0.00 527 MISCELLANEOUS EXPENSES 8,976.32 10,001.78 10,877.91 10,000.00 528 TOOLS & MINOR EQUIPMENT 302.05 297.26 234.10 500.00 529 CONTRACTS 0.00 0.00 0.00 0.00 288,808.12 373,078.06 328,512.27 355,386,93 429 SEWERS & DRAINS 511 REGULAR SALARIES 543,760.53 522,316.41 597,020.85 658,319.60 512 OVERTIME 1 o, 709.39 6,375.25 7,870.94 8,100,00 519 FRINGE BENEFITS 173,002.80 177,672.84 182,151.73 242,793.18 520 UTIUTIES 59,694.90 57,011.88 67,180.88 70,000.00 521 COMMUNICATIONS 1,787.27 2,363.44 4,018.08 4,000.00 522 EQUIPMENT RENTAL 0.00 0.00 0.00 0.00 523 PROFESSIONAL SERVICES 4,235.00 4,335.00 6,335.00 6,500.00 524 REPAIR & MAINTENANCE 34,136.59 62,771.79 77,863.69 75,000.00 525 TRAVEL & EDUCATION 46.25 0.00 1,161.15 500.00 526 OFFICE SUPPUES 0.00 0.00 0.00 0.00 527 MISCELLANEOUS EXPENSES 37,944.10 48,551.39 38,219.86 45,000.00 528 TOOLS & MINOR EQUIPMENT 773.49 1,598.50 2,633.71 2,500.00 529 CONTRACTS 7,467.93 6,466.30 11,324.65 10,000.00 873,558.25 889,462.80 995,780.54 1,122,712.78 432 SNOW REMOVAL 511 REGULAR SALARIES 0.00 0.00 0.00 0.00 512 OVERTIME 26,933.82 32,554.47 94,432.74 90,000.00 519 FRINGE BENEFITS 4,147.97 3,729.87 12,984.08 13,905.00 524 REPAIR & MAINTENANCE 61,939.52 40,704.26 58,287.92 75,000.00 527 MISCELLANEOUS EXPENSES 139,806.68 168,916.94 195,425.78 200,000.00 528 TOOLS & MINOR EQUIPMENT 11.94 0.00 0.00 0,00 529 CONTRACTS 0.00 0.00 675.00 1,000.00 232,839.93 245,905.54 361,805.52 379,905.00 433 STREET LIGHTING 520 UTILlTIES 433,101.06 440,955.39 443,174.59 450,000.00 522 EQUIPMENT RENTAL 0.00 1,010.00 0.00 0.00 524 REPAIR & MAINTENANCE 11,893.18 3,866.62 2,342.14 5,000.00 527 MISCELLANEOUS EXPENSES 0.00 0.00 0.00 0.00 528 TOOLS & MINOR EQUIPMENT 4.97 0,00 0.00 0.00 529 CONTRACTS 0.00 725.00 2,001.06 2,500.00 444,999.21 446,557.01 447,517.79 457,500.00 434 TRAFFIC LIGHTS 520 UTIUTIES 37,386.99 38,770.19 39,313.64 45,000.00 521 COMMUNICATIONS 6,197.12 5,789.79 9.21 50.00 529 CONTRACTS 45,230.19 32,577.99 120,257.91 75,000.00 88,814.30 77,137.97 159,580.76 120,050,00 500 LEGAL DEPARTMENT 511 REGULAR SALARIES 142,462.09 122,030.54 88,879.70 164,626.17 513 PART TIME SALARIES 64,050.02 86,928.27 131,136.58 133,021.53 519 FRINGE BENEFITS 66,920.79 64,957.27 60,196.52 104,019.11 521 COMMUNICATIONS 227.79 242.86 56.86 250,00 523 PROFESSIONAL SERVICES 0.00 0.00 340.00 500.00 524 REPAIR & MAINTENANCE 43.03 0.00 0,00 0.00 525 TRAVEL & EDUCATION 1,135.00 1,285.00 1,437.00 1,750.00 526 OFFICE SUPPLIES 222.76 815.40 413.74 750.00 527 MISCELLANEOUS EXPENSES 0.00 0.00 63.69 0.00 528 TOOLS & MINOR EQUIPMENT 0.00 0.00 0.00 0.00 529 CONTRACTS 623.28 656.07 651.12 750.00 275,684.76 276,915.41 283,175.21 405,666.81 Page?

CITY OF BROOK PARK 3 YEARS DISBURSEMENTS & APPROPRIATIONS FOR 2026 OISB.l!-RSED D!SBU8S_Ep .ACWAL 2026 Description 20'23 2024 2025 APPROPRIATIONS 610 FINANCE DEPARTMENT 511 REGULAR SALARIES 302,321.86 433,527.02 365,890.15 410,923.36 512 OVERTIME 2,910.51 3,583.88 0.00 2,000.00 513 PART TIME SALARIES 25,295.78 23,586.40 23,325.78 25,000.00 519 FRINGE BENEFITS 95,329.41 135,493.78 130,931.99 135,202.29 521 COMMUNICATIONS 3,324.44 3,953.49 4,705.29 4,500.00 522 EQUIPMENT RENTAL 0.00 0.00 0.00 0.00 523 PROFESSIONAL SERVICES 53,281.20 52,589.34 76,269.51 85,000.00 524 REPAIR & MAINTENANCE 79.85 0.00 0.00 0.00 525 TRAVEL & EDUCATION 566.48 895.00 1,980.31 2,000.00 526 OFFICE SUPPUES 3,044.59 2,982.84 2,155.11 2,000.00 527 MISCELLANEOUS EXPENSES 0.00 163.18 28.52 150.00 528 TOOLS & MINOR EQUIPMENT 38.72 15.25 73.28 100.00 529 CONTRACTS 23,362.68 25,114.70 25,883.23 30,000.00 509,555.52 681,904.88 631,243.17 696,875.65 640 EMERGENCY DISASTER RECOVERY 511 REGULAR SALARIES 0.00 105,570.87 0.00 0.00 512 OVERTIME 0.00 56,831.34 0.00 0.00 513 PART TIME SALARIES 0.00 0.00 0.00 0.00 519 FRINGE BENEFITS 0.00 28,592.88 0.00 0.00 521 COMMUNICATIONS 0.00 5,279.13 0.00 0.00 522 EQUIPMENT RENTAL 0.00 0.00 0.00 0.00 523 PROFESSIONAL SERVICES 0.00 43,450.00 40,337.12 0.00 524 REPAIR & MAINTENANCE 0.00 8,090.98 66,972.22 0.00 525 TRAVEL & EDUCATION 0.00 0.00 0.00 0.00 526 OFFICE SUPPLIES 0.00 0.00 0.00 0.00 527 MISCELLANEOUS EXPENSES 0.00 2,203.29 0.00 0.00 528 TOOLS & MINOR EQUIPMENT 0.00 1,457.69 0.00 0.00 529 CONTRACTS 0.00 166,574.45 74,531.00 0.00 552 EQUIPMENT 0.00 27,411.00 0.00 0.00 553 CONSTRUCTION CONTRACTS 0.00 0.00 51,794.34 0.00 574 REFUNDS 0.00 4,415.00 0.00 0.00 0.00 449,876.63 233,634.68 0.00 641 OFFICE OF AGING 511 REGULAR SALARIES 0.00 0.00 0.00 0.00 512 OVERTIME 0.00 0.00 11.25 0.00 513 PART TIME SALARIES 53,752.88 52,749.28 55,885.18 80,000.00 519 FRINGE BENEFITS 7,727.66 7,992.60 9,633.70 12,360.00 521 COMMUNICATIONS 708.82 1,172.05 2,019.72 2,500.00 522 EQUIPMENT RENTAL 0.00 0.00 0.00 0.00 523 PROFESSIONAL SERVICES 0.00 0.00 0.00 0.00 524 REPAIR & MAINTENANCE 0.00 204.19 267.88 750.00 525 TRAVEL & EDUCATION 0.00 0.00 314.94 750.00 526 OFFICE SUPPLIES 0.00 0.00 0.00 0.00 527 MISCELLANEOUS EXPENSES 5,486.39 3,489.52 3,630.32 5,000.00 528 TOOLS & MINOR EQUIPMENT 0.00 0.00 0.00 0.00 529 CONTRACTS 139.14 129.31 152.11 500.00 67,814.89 65,736.95 71,915.10 101,860.00 650 RETIREES 511 REGULAR SALARIES 0.00 0.00 0.00 0.00 519 FRINGE BENEFITS 104,098.60 111,166.88 90,961.56 130,000.00 104,098.60 111,166.88 90,961.56 130,000.00 700 GENERAL GOV'T. LANDS & BLDGS. 511 REGULAR SALARIES 0.00 0.00 0.00 0.00 512 OVERTIME 857.22 780.34 906.59 1,000.00 519 FRINGE BENEFITS 128.29 137.67 279.11 149.67 520 UTILITIES 98,704.09 8,988.80 18,848.32 25,000.00 521 COMMUNICATIONS 2,634.43 3,106.05 2,658.04 3,000.00 522 EQUIPMENT RENTAL 0.00 110.00 140.00 150.00 523 PROFESSIONAL SERVICES 0.00 7,010.75 5,647.75 3,000.00 524 REPAIR & MAINTENANCE 12,768.04 10,038.00 483.03 1,000.00 526 OFFICE SUPPLIES 431.57 348.58 431.57 500.00 527 MISCELLANEOUS EXPENSES 7,200.68 11,091.02 13,400.28 15,000.00 528 TOOLS & MINOR EQUIPMENT 6.97 115.45 0.00 250.00 529 CONTRACTS 145,682.03 77,473.13 227,321.85 210,000.00 268,413.32 119,199.79 270,116.54 259,049.67 825 WORKER'S COMPENSATION 519 FRINGE BENEFITS 209,781.00 228,264.00 240,987.00 250,000.00 Page 8

CITY OF BROOK PARK 3 YEARS DISBURSEMENTS & APPROPRIATIONS FOR 2026 DISBURSED DISBURSED ACTUAh 2026 O_escription 2023 202'4 2025. APPROPRIATIONS 826 UNEMPLOYMENT COMPENSATION 519 FRINGE BENEFITS 0,00 0.00 12,807.02 10,000.00 830 ELECTIONS 523 PROFESSIONAL SERVICES 0.00 12,692.59 0.00 15,000.00 831 COUNTY AUDITOR & TREASURER FEES 523 PROFESSIONAL SERVICES 33,264.31 34,938.15 7,725.90 45,000.00 840 INSURANCE & BONDING 527 MISCELLANEOUS EXPENSES 285,844.16 295,597.00 341,893.00 400,000.00 850 COUNTY BOARD OF HEAL TH 523 PROFESSIONAL SERVICES 122,727.00 134,814.00 148,760.00 167,000.00 874 MISC. EXECUTIVE 521 COMMUNICATIONS 4,902.48 5,196.41 5,202.69 6,500.00 523 PROFESSIONAL SERVICES 130,055.74 60,632.15 387,442.31 900,000.00 525 TRAVEL & EDUCATION 45,345.00 49,595.00 49,589.28 60,000.00 527 MISCELLANEOUS EXPENSES 210.60 2,639.93 643.05 500.00 529 CONTRACTS 117,184.50 133,785.10 153,508.29 175,000.00 297,698.32 251,848.59 596,385.62 1,142,000.00 880 TRANSFERS & REFUNDS 571 TRANSFERS US POSTAGE FUND {141) 600.00 0.00 0.00 0.00 ECONOMIC DEVELOPMENT FUND {243) 275,000.00 886,163.75 250,000.00 250,000.00 CDBG FUND (245) 0.00 0.00 0.00 0.00 HUFSEY/FORBES CON. {261) 0.00 0.00 0.00 0.00 AMERICAN LEGION CON. {262) 0.00 0.00 0.00 0.00 WEDO PARK CON. (263) 0.00 0.00 0.00 0.00 WATER PARK (264) 50,000.00 50,000.00 25,000.00 25,000.00 PLANT LANE CON. (265) 0.00 0.00 0,00 0.00 FURTHERANCE OF JUSTICE {266) 0.00 0.00 0.00 0.00 B.P. CORONAVIRUS RELIEF FUND 0,00 0.00 0.00 0.00 GENERAL BOND RETIREMENT FUND {310) 236,832.37 248,520.68 251,857.61 257,809.99 CAPITAL IMPROVEMENT {401) 0.00 360,000.00 37,000.00 0,00 SEWER IMPROVEMENT FUND (459) 398,160.19 0.00 0.00 0.00 SOUND INSULATION (517) 200,000.00 500,000.00 800,000.00 150,000.00 2023 STREET IMPROVEMENTS (549) 400,000.00 0.00 0.00 0.00 2024/2025 STREET IMPROVEMENTS (551) 0.00 1,318,779.12 1,250,000.00 0.00 NATATORIUM IMPROVEMENT (552) 0.00 800,000.00 0.00 0,00 RECREATION CENTER RENOVATION (553) 0,00 2,200,000.00 1,100,000.00 0.00 2026/2027 STREET IMPROVEMENTS (554) 0.00 250,000.00 SAFETY BUILDING CONSTRUCTION (555) 0.00 0.00 RETIREES' ACCRUED BEN. FUND (691) 500,000.00 250,000.00 300,000.00 350,000.00 POLICE PENSION {711) 545,000.00 650,000.00 550,000.00 650,000.00 FIRE PENSION (712) 660,000.00 700,000.00 600,000.00 750,000.00 UNCLAIMED MONIES FUND(717) 0.00 0.00 0.00 0.00 3,265,592.56 7,963,463.55 5,163,857.61 2,682,809.99 572 ADVANCE TO 2024/2025 STREET IMPROVEMENTS (551) 0,00 0.00 280,000.00 0.00 574 REFUNDS 1,290.00 1,075.00 1,330.00 1,500.00 120 PETTY CASH FUNDS 529 CONTRACTS 0.00 0,00 0.00 0.00 130 OPERATIONAL CASH FUNDS 529 CONTRACTS 0.00 0,00 0.00 0.00 141 U.S. POSTAGE FUND 521 COMMUNICATIONS 0,00 0.00 0.00 1,500.00 TOTAL GENERAL FUND 23,425,762.84 29,220,783.01 28,108,325.14 28,503,038.48 Page9

CITY OF BROOK PARK 3 YEARS DISBURSEMENTS & APPROPRIATIONS FOR 2026 QISBURSED DIS~URSED AQTUAL 2026 DeS:cripti6n '2023 2024 2025 APPROPRIATIONS 210 CITY INCOME TAX FUND 440 TAX DEPARTMENT 511 REGULAR SALARIES 218,712.35 266,091.16 308,697.20 314,741.26 512 OVERTIME 5,127.96 3,866.67 1,621.15 6,000.00 513 PART TIME SALARIES 36,086.93 23,961.95 0.00 0.00 519 FRINGE BENEFITS 89,418.99 97,124.05 115,423.88 158,525.03 521 COMMUNICATIONS 6,903.51 14,431.08 12,948.21 12,500.00 523 PROFESSIONAL SERVICES 1,425.00 0.00 0.00 0.00 524 REPAIR & MAINTENANCE 60.70 38.00 0.00 0.00 525 TRAVEL & EDUCATION 1,150.40 2,303.82 1,542.30 2,500.00 526 OFFICE SUPPLIES 9,169.54 6,642.47 4,494.00 6,000.00 527 MISCELLANEOUS EXPENSES 24.63 21.97 42.72 0.00 528 TOOLS & MINOR EQUIPMENT 17.38 895.15 0.00 0.00 529 CONTRACTS 35,892.51 38,880.87 61,110.48 55,000.00 403,989.90 454,257.19 505,879.94 555,266.29 571 TRANSFER TO GEN. FUND {100} 18,610,199.38 20,444,468.94 19,288,115.60 19,897,422.76 TRANSFER TO CAP. IMP. {401) 2,955,314.41 3,961,134.43 3,439,192.77 3,555,431.44 21,565,513.79 24,405,603.37 22,727,308.37 23,452,854.20 574 REFUNDS 957,410.75 771,162.86 1,003,579.50 800,000.00 211 CITY TAX OPERATIONAL CASH FUND 440 TAX DEPARTMENT 529 CONTRACTS 0.00 0.00 0.00 100.00 TOTAL CITY INCOME TAX FUND 22,926,914.44 25,631,023.42 24,236,767.81 24,808,220.49 215 ADMISSIONS TAX FUND 440 TAX DEPARTMENT 511 REGULAR SALARIES 27,049.17 24,192.99 25,996.20 29,778.47 519 FRINGE BENEFITS 3,146.24 3,118.54 4,106.13 4,600.78 521 COMMUNICATIONS 0.00 0.00 0.00 0.00 525 TRAVEL & EDUCATION 794.00 0.00 0.00 0.00 526 OFFICE SUPPLIES 3,358.44 3,397.43 4,230.14 5,000.00 571 TRANSFERS 0.00 0.00 0.00 0.00 34,347.85 30,708.96 34,332.47 39,379.25 240 S.C.M & R. FUND 425 STREET PAVING & REPAIR 511 REGULAR SALARIES 365,037.13 363,119.20 395,516.64 401,904.40 512 OVERTIME 742.13 216.78 1,752.71 2,000.00 519 FRINGE BENEFITS 135,449.14 143,836.83 135,462.89 148,639.09 522 EQUIPMENT RENTAL 0.00 0.00 1,750.00 2,000.00 523 PROFESSIONAL SERVICES 3,318.25 0.00 8,950.00 15,000.00 524 REPAIR & MAINTENANCE 34,238.42 45,038.15 60,662.21 60,000.00 525 TRAVEL & EDUCATION 817.00 428.85 91.95 100.00 527 MISCELLANEOUS EXPENSES 29,240.12 44,122.18 37,428.21 30,000.00 528 TOOLS & MINOR EQUIPMENT 404.54 1,021.49 2,661.24 2,500.00 529 CONTRACTS 1,045.50 448.00 448.00 1,500.00 553 CONSTRUCTION CONTRACTS 315,369.35 334,847.32 1,176,162.11 650,000.00 885,661.58 933,078.80 1,820,885.96 1,313,643.49 241 STATE HIGHWAY IMPROVEMENT FUND 425 STREET PAVING & REPAIR 511 REGULAR SALARIES 0.00 0.00 0.00 0.00 512 OVERTIME 346.71 0.00 0.00 1,000.00 519 FRINGE BENEFITS 53.29 0.00 0.00 154.50 523 PROFESSIONAL SERVICES 0.00 0.00 0.00 140,000.00 524 REPAIR & MAINTENANCE 2,293.86 5,538.02 435.03 2,500.00 525 TRAVEL & EDUCATION 0.00 0.00 0.00 0.00 527 MISCELLANEOUS EXPENSES 0.00 32,961.50 0.00 0.00 529 CONTRACTS 0.00 0.00 0.00 0.00 553 CONSTRUCTION CONTRACTS 0.00 0.00 0.00 0.00 2,693.86 38,499.52 435.03 143,654.50 Page 10

CITY OF BROOK PARK 3 YEARS DISBURSEMENTS & APPROPRIATIONS FOR 2026 .DISBURSED DISBURSED A~TUAL. 2026 oescripuo-o 2023 2024 2025 -APP'RoPRiAi1o'NS 242 PERMISSIVE TAX FUND 425 STREET PAVING & REPAIR 523 PROFESSIONAL SERVICES 0.00 0.00 0.00 0.00 524 REPAIR & MAINTENANCE 0.00 0.00 0.00 0.00 527 MISCELLANEOUS EXPENSES 20,979.28 29,940.50 78,407.83 132,500.00 529 CONTRACTS 0.00 0.00 0.00 0.00 553 CONSTRUCTION CONTRACTS 100,000.00 0.00 0.00 150,000.00 120,979.28 29,940.50 78,407.83 282,500.00 243 ECONOMIC DEVELOPMENT FUND 325 COMMUNITY DEVELOPMENT 520 UTILITIES 0.00 0.00 0.00 0.00 521 COMMUNICATIONS 0.00 55.05 1,105.45 1,000.00 522 EQUIPMENT RENTAL 0.00 55.05 5,070.00 0.00 523 PROFESSIONAL SERVICES 118,957.54 47,991.06 28,001.10 12,000.00 524 REPAIR & MAINTENANCE 349.99 0.00 1,281.78 0.00 525 TRAVEL & EDUCATION 0.00 0.00 6,009.24 2,000.00 527 MISCELLANEOUS EXPENSES 1,780.48 291.20 31,922.83 0.00 528 TOOLS & MINOR EQUIPMENT 0.00 725.00 218.92 0.00 529 CONTRACTS 601,167.38 558,413.37 239,014.48 815,000.00 553 CONSTRUCTION CONTRACTS 558,890.36 644,874.56 125,612.42 400,000.00 574 REFUNDS 0.00 200.00 0.00 0.00 1,281,145.75 1,252,605.29 438,236.22 1,230,000.00 245 CDBG FUND 325 COMMUNITY DEVELOPMENT 523 PROFESSIONAL SERVICES 0.00 0.00 0.00 0.00 527 MISCELLANEOUS EXPENSES 0.00 0.00 0.00 0.00 529 CONTRACTS 0.00 0.00 0.00 0.00 552 EQUIPMENT 0.00 0.00 0.00 0.00 553 CONSTRUCTION CONTRACTS 0.00 0.00 0.00 0.00 571 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 250 SPECIAL RECREATION FUND 343 PUBLIC RECREATION 522 EQUIPMENT RENTAL 23,622.59 26,836.45 25,594.00 30,000.00 523 PROFESSIONAL SERVICES 750.00 1,200.00 5,823.20 10,000.00 524 REPAIR & MAINTENANCE 0.00 197.44 0.00 0.00 525 TRAVEL & EDUCATION 0.00 0.00 0.00 0.00 526 OFFICE SUPPLIES 0.00 0.00 0.00 0.00 527 MISCELLANEOUS EXPENSES 60,738.02 41,546.98 49,875.89 60,000.00 528 TOOLS & MINOR EQUIPMENT 0.00 0.00 0.00 0.00 529 CONTRACTS 34,025.50 30,883.00 34,285.50 40,000.00 551 LAND/BUILDING IMP. 0.00 0.00 0.00 0.00 552 EQUIPMENT 1,260.99 697.86 0.00 0.00 574 REFUNDS 2,197.50 1,240.00 4,157.50 5,000.00 122,594.60 102,601.73 119,736.09 145,000.00 254 CONCESSION STAND PETTY CASH FUND 343 PUBLIC RECREATION 571 TRANSFERS 0.00 0.00 1,080.00 0.00 264 WATER PARK FUND 342 PARKS & PLAYGROUNDS 512 OVERTIME 0.00 0.00 110.16 250.00 513 PART TIME SALARIES 43,965.65 43,381.51 49,116.40 55,000.00 519 FRINGE BENEFITS 6,792.89 6,702.67 7,687.98 9,000.00 520 UTILITIES 22,583.69 22,385.95 28,720.84 35,000.00 521 COMMUNICATIONS 0.00 0.00 0.00 0.00 522 EQUIPMENT RENTAL 0.00 0.00 250.00 0.00 524 REPAIR & MAINTENANCE 3,784.32 7,605.68 13,836.99 12,500.00 526 OFFICE SUPPLIES 0.00 0.00 0.00 0.00 527 MISCELLANEOUS EXPENSES 17,753.45 16,893.86 21,187.97 25,000.00 528 TOOLS & MINOR EQUIPMENT 0.00 192.80 1,199.99 1,000.00 529 CONTRACTS 2,309.12 3,119.22 3,887.29 4,000.00 574 REFUNDS 225.00 780.00 326.00 750.00 97,414.12 101,061.69 126,323.62 142,500.00 Page 11

CITY OF BROOK PARK 3 YEARS DISBURSEMENTS & APPROPRIATIONS FOR 2026 DIS~URSED DISBLJ.~~-ED ACTUAL , ,, ,,20.26 Description 2023 2024', 2025 A'PPROJ:lRIAT1dNS 270 LAW ENFORCEMENT FUND 412 POLICE DEPARTMENT 523 PROFESSIONAL SERVICES 0.00 0.00 0.00 0.00 524 REPAIR & MAINTENANCE 0.00 0.00 0.00 0.00 525 TRAVEL & EDUCATION 1,880.00 4,200.00 450.00 500.00 527 MISCELLANEOUS EXPENSES 0.00 0.00 4,700.00 2,500.00 529 CONTRACTS 0.00 0.00 0.00 0.00 552 EQUIPMENT 0.00 1,639.12 0.00 0.00 1,880.00 5,839.12 5,150.00 3,000.00 271 D.W.I. ENFORCEMENT & EDUCATION FUND 412 POLICE DEPARTMENT 525 TRAVEL & EDUCATION 0.00 0.00 723.00 1,000.00 527 MISCELLANEOUS EXPENSES 0.00 0.00 0.00 0.00 529 CONTRACTS 0.00 0.00 0.00 0.00 552 EQUIPMENT 0.00 0.00 0.00 0.00 0.00 0.00 723.00 1,000.00 272 FEDERAL FORFEITURE FUND 412 POLICE DEPARTMENT 524 REPAIR & MAINTENANCE 0.00 0.00 0.00 0.00 525 TRAVEL & EDUCATION 0.00 0.00 0.00 0.00 527 MISCELLANEOUS EXPENSES 0.00 0.00 0.00 0.00 529 CONTRACTS 0.00 0.00 0.00 0.00 552 EQUIPMENT 5,146.00 123,079.54 0.00 0.00 5,146.00 123,079.54 0.00 0.00 273 COMMUNITY DIVERSION PROGRAM FUND 412 POLICE DEPARTMENT 511 REGULAR SALARIES 0.00 0.00 0.00 0.00 512 OVERTIME 0.00 0.00 0.00 0.00 519 FRINGE BENEFITS 0.00 0,00 0.00 0.00 521 COMMUNICATIONS 0.00 0,00 0.00 0.00 525 TRAVEL & EDUCATION 0.00 0,00 0.00 0.00 526 OFFICE SUPPLIES 0.00 0.00 0.00 0.00 527 MISCELLANEOUS EXPENSES 0.00 0.00 0.00 0.00 529 CONTRACTS 0.00 0.00 0.00 0.00 574 REFUNDS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 275 CONT. TRAIN PROGRAM FUND 412 POLICE DEPARTMENT 525 TRAVEL & EDUCATION 0.00 0.00 0.00 0.00 282 AMERICAN RESCUE PLAN ACT FUND 700 GENERAL GOV'T. LANDS & SLOGS. 511 REGULAR SALARIES 185,185.80 0.00 0.00 0.00 519 FRINGE BENEFITS 42,813.20 0.00 0.00 0.00 522 EQUIPMENT RENTAL 0,00 185.00 0.00 0.00 523 PROFESSIONAL SERVICES 0.00 17,480.96 28,289.29 0.00 529 CONTRACTS 0.00 0.00 0,00 0.00 552 EQUIPMENT 0.00 0.00 0.00 0.00 553 CONSTRUCTION CONTRACTS 0.00 523,741.57 961,284.68 0.00 571 TRANSFERS 0.00 0.00 0.00 0.00 574 REFUNDS 0.00 0.90 0.00 0.00 227,999.00 541,408.43 989,573.97 0.00 Page 12

CITY OF BROOK PARK 3 YEARS DISBURSEMENTS & APPROPRIATIONS FOR 2026 ms13URSEp D1S13URSED •• J\CTU!\L 2026 ' Description 2023 ;fo2,f'' ,,,,'2{)25 APPROPRIATIO,NS 2 640 EMERGENCY DISASTER RECOVERY 529 CONTRACTS 0,00 116,423.61 161,627.52 0.00 571 TRANSFERS 0.00 0.00 450,000.00 2,950,000.00 0.00 116,423.61 611,627.52 2,950,000.00 840 INSURANCE & BONDING 522 EQUIPMENT RENTAL 0.00 0.00 0.00 0.00 523 PROFESSIONAL SERVICES 0.00 0.00 0.00 0.00 524 REPAIR & MAINTENANCE 102,007.61 53,179.76 239,279.36 150,000.00 529 CONTRACTS 15,653.76 1,897.00 1,018.00 5,000.00 571 TRANSFERS 0.00 0.00 0.00 0.00 117,661.37 55,076.76 240,297.36 155,000.00 TOTAL INSURANCE FUND 117,661.37 171,500.37 851,924.88 3,105,000.00 TOTAL SPECIAL REVENUE FUNDS 25,824,437.85 28,961,392.48 28,703,576.88 31,213,897.73 310 GENERAL BOND RETIREMENT FUND 871 DEBT RETIREMENT 561 PRINCIPAL PAYMENT 842,230.16 862,230.16 887,230.16 907,230.16 872 DEBT SERVICE 523 PROFESSIONAL SERVICES 3,750.00 3,750.00 4,000.00 5,000.00 561 PRINCIPAL PAYMENT 0.00 0.00 0.00 0,00 562 INTEREST PAYMENT 203,961.50 191,021.00 176,646.00 161,385.50 207,711.50 194,771.00 180,646.00 166,385.50 TOTAL DEBT SERVICE FUNDS 1,049,941.66 1,057,001.16 1,067,876.16 1,073,615.66 401 CAPITAL IMPROVEMENT FUND 110 COUNCIL 0.00 11,133.51 7,959.30 10,000.00 210 MAYOR'S COURT 5,530.72 1,330.66 0.00 5,000.00 341 RECREATION CENTER 22,032.02 383,147.34 69,054.42 31,265.82 342 PARKS & PLAYGROUNDS 276,214.34 417,575.50 510,124.39 493,062.64 343 PUBLIC RECREATION 0.00 0.00 0.00 0.00 400 MAYOR'S OFFICE 0.00 0.00 3,905.56 15,000.00 402 HUMAN RESOURCES 0.00 0.00 0.00 0.00 407 SAFETY TOWN 0.00 0.00 0.00 0.00 409 MECHANICS 8,268.01 9,843.17 8,726.75 15,000.00 410 SAFETY DIRECTOR 0.00 0.00 0.00 0.00 411 SAFETY BUILDING 54,710.60 14,603.00 24,295.80 25,000.00 412 POLICE DEPARTMENT 188,658.06 358,849.05 355,696.76 495,835.38 413 FIRE DEPARTMENT 172,453.67 374,416.17 309,593.82 465,634.49 415 BUILDING DEPARTMENT 10,377.19 67,107.00 50,811.00 50,000.00 419 ANIMAL WARDEN 1,013.51 2,328.00 0.00 20,000.00 422 SERVICE BUILDING 43,083.77 3,785.93 0.00 25,000.00 423 SANITATION 277,623.20 384,847.21 179,706.29 230,867.35 424 STREET CLEANING 0.00 0.00 0.00 25,000.00 425 S.C.M. & R. 18,492.00 57,219.16 51,161.19 141,161.19 426 TRAFFIC SIGNS 9,383.04 3,384.80 4,346.23 35,000.00 427 TREES & TREE LAWNS 0.00 0.00 0.00 0.00 428 PUBLIC PROPERTIES 0.00 0.00 0.00 0.00 429 SEWERS & DRAINS 225,878.51 23,651.52 164,759.90 92,500.00 432 SNOW REMOVAL 129,131.71 36,292.23 56,508.92 74,509.52 433 STREET LIGHTING 99,220.00 45,689.00 5,804.26 0.00 434 TRAFFIC LIGHTS 0.00 0.00 1,680.00 0.00 440 TAX DEPARTMENT 93,253.19 3,739.07 7,787.06 10,000.00 500 LEGAL DEPARTMENT 4,265.16 5,346.02 5,067.36 8,000.00 610 FINANCE DEPARTMENT 11,568.46 1,377.00 0.00 5,000.00 641 OFFICE OF AGING 0.00 81,174.24 2,073.08 1,000.00 700 GENERAL GOV'T. LANDS & SLOGS. 62,296.95 27,117.77 242,473.17 31,145.21 1,713,454.11 2,313,957.35 2,061,535.26 2,304,981.60 Page 13

880 TRANSFERS & REFUNDS 245 CDBG FUND DescriptiOn 310 GENERAL BOND RETIREMENT FUND 450 FIRE VEHICLE ACQUISITION FUND 451 POLICE VEHICLE ACQUISITION FUND 452 SERVICE VEHICLE ACQUISITION FUND 459 SEWER IMPROVEMENTS FUND 548 SHELDON RD WATER MAIN FUND 549 2023 STREET IMPROVEMENTS FUND 551 2024/2025 STREET IMPROVEMENTS FUND 552 NATATORIUM IMPROVEMENT FUND 554 2026/2027 STREET IMPROVEMENTS FUND 555 SAFETY BUILDING CONSTRUCTION 574 REFUNDS 450 FIRE VEHICLE ACQUISITION FUND 413 FIRE DEPARTMENT 552 EQUIPMENT 451 POLICE VEHICLE ACQUISITION FUND 412 POLICE DEPARTMENT 552 EQUIPMENT 452 SERVICE VEHICLE ACQUISITION FUND 422 SERVICE BUILDING 552 EQUIPMENT 459 SEWER IMPROVEMENTS FUND 429 SEWER AND DRAINS 523 PROFESSIONAL SERVICES 527 MISCELLANEOUS EXPENSES 529 CONTRACTS 553 CONSTRUCTION CONTRACTS 572 ADVANCES 480 FORD PLANT MUNICIPAL IMPROVEMENT TlF FUND 831 COUNTY AUDITOR & TREASURER FEES 523 PROFESSIONAL SERVICES 490 POLICE CAMERA ACQUISITION FUND 412 POLICE DEPARTMENT 552 EQUIPMENT TOTAL CAPITAL IMPROVEMENT FUND 517 SOUND INSULATION PROGRAM FUND 325 COMMUNITY DEVELOPMENT 523 PROFESSIONAL SERVICES 529 CONTRACTS 571 TRANSFERS 545 2018/2019 STREET IMPROVEMENTS FUND 425 STREET PAVING AND REPAIR 523 PROFESSIONAL SERVICES 527 MISCELLANEOUS EXPENSES 529 CONTRACTS 553 CONSTRUCTION CONTRACTS 571 TRANSFERS CITY OF BROOK PARK 3 YEARS DISBURSEMENTS & APPROPRIATIONS FOR 2026 DISBURSED 2023 0.00 746,005.99 0.00 0.00 0.00 853,229.45 529,686.86 790,000.00 0.00 0.00 0.00 0.00 2,918,922.30 0.00 129,612.79 1,331.20 1,560.00 1,616,373.18 0.00 1,748,877.17 0.00 6,381,253.58 273,826.59 0.00 0.00 273,826.59 0.00 0.00 0.00 0.00 1,625,988.69 1,625,988.69 Page 14 DJS_BU~_SED '2024 0.00 752,002.19 0.00 0.00 0.00 0.00 0.00 0.00 1,398,930.22 800,000.00 0.00 0.00 2,950,932.41 0.00 65,505.73 0.00 0.00 418,184.20 200,000.00 683,689.93 0.00 5,948,579.69 423,631.61 0.00 0.00 423,631.61 .ACTUAL 2025 0.00 753,404.75 100,000.00 20,000.00 45,000.00 0.00 0.00 0.00 763,278.55 0.00 0.00 0.00 1,681,683.30 0.00 66,099.88 0.00 0.00 60,411.87 0.00 0.00 19,008.77 0.00 79,420.64 1,132.34 3,889,871.42 582,123.32 0.00 0.00 582,123.32 2026 APPROPRIATIONS 0.00 610,584.37 75,000.00 137,500.00 115,000.00 0.00 0.00 0.00 0.00 0.00 530,000.00 0.00 1,468,084.37 0.00 141,099.88 137,500.00 115,000.00 400,000.00 400,000.00 3,500.00 0.00 4,570,165.85 400,000.00 0.00 0.00 400,000.00

CITY OF BROOK PARK 3 YEARS DISBURSEMENTS & APPROPRIATIONS FOR 2026 DISBURSED DIS~JJ_RS_ED ~CTl,JAL 202~ .. PesCriptlon '2(123 2024 2025 ' APPRbP}UATIONS 546 2021 STREET IMPROVEMENTS FUND 425 STREET PAVING AND REPAIR 523 PROFESSIONAL SERVICES 852.39 0.00 527 MISCELLANEOUS EXPENSES 0.00 0.00 529 CONTRACTS 0.00 0.00 553 CONSTRUCTION CONTRACTS 16,079.24 0.00 571 TRANSFERS 0.00 362,120.55 16,931.63 362,120.55 547 2022 STREET IMPROVEMENTS FUND 425 STREET PAVING AND REPAIR 523 PROFESSIONAL SERVICES 2,990.50 0.00 527 MISCELLANEOUS EXPENSES 0.00 0.00 529 CONTRACTS 222.50 0.00 553 CONSTRUCTION CONTRACTS 29,026.76 0.00 571 TRANSFERS 0.00 176,539.31 32,239.76 176,539.31 548 SHELDON RD WATER MAIN FUND 429 SEWERS & DRAINS 523 PROFESSIONAL SERVICES 30,749.27 19,619.95 (4,070.00) 527 MISCELLANEOUS EXPENSES 2,845.44 0.00 0.00 529 CONTRACTS 0.00 0.00 0.00 553 CONSTRUCTION CONTRACTS 300,894.71 141,773.93 5,940.40 571 TRANSFERS 0.00 0.00 133,278.55 334,489.42 161,393.88 135,148.95 549 2023 STREET IMPROVEMENTS FUND 425 STREET PAVING AND REPAIR 523 PROFESSIONAL SERVICES 2,620.00 0.00 527 MISCELLANEOUS EXPENSES 0.00 0.00 529 CONTRACTS 0.00 0.00 553 CONSTRUCTION CONTRACTS 1,177,767.26 0.00 571 TRANSFERS 0.00 9,612.74 1,180,387.26 9,612.74 550 SHELDON ROAD BRIDGE IMPROVEMENT FUND 429 SEWERS & DRAINS 523 PROFESSIONAL SERVICES 122,721.00 157,443.32 216,600.40 250,000.00 527 MISCELLANEOUS EXPENSES 0.00 0.00 0.00 0.00 529 CONTRACTS 0.00 0.00 0.00 0.00 553 CONSTRUCTION CONTRACTS 0.00 0.00 0.00 0.00 122,721.00 157,443.32 216,600.40 250,000.00 551 2024/2025 STREET IMPROVEMENTS FUND 425 STREET PAVING AND REPAIR 523 PROFESSIONAL SERVICES 52,191.20 199,116.93 0.00 527 MISCELLANEOUS EXPENSES 1,347.84 2,958.64 0.00 529 CONTRACTS 0.00 8,355.00 0.00 552 EQUIPMENT 1,919.99 0.00 0.00 553 CONSTRUCTION CONTRACTS 1,646,927.05 2,585,637.89 0.00 572 TRANSFERS/ADVANCES 0.00 0.00 0.00 1,702,386.08 2,796,068.46 0.00 552 NATATORIUM IMPROVEMENT FUND 700 GENERAL GOV'T LANDS & BUILDINGS 522 EQUIPMENT RENTAL 0.00 1,700.00 0.00 523 PROFESSIONAL SERVICES 0.00 268,059.62 0.00 527 MISCELLANEOUS EXPENSES 0.00 0.00 0.00 529 CONTRACTS 0.00 0.00 0.00 552 EQUIPMENT 4,384.88 0.00 0.00 553 CONSTRUCTION CONTRACTS 0.00 517,716.73 0.00 4,384.88 787,476.35 0.00 Page 15

CITY OF BROOK PARK 3 YEARS DISBURSEMENTS & APPROPRIATIONS FOR 2026 DIS~URSED DISBURSED ACTUAL 2p2s ,, DescriptiOn 2023 ---2024 2025 APPROPRIATIONS 553 RECREATION CENTER RENOVATION FUND 341 RECREATION CENTER 523 PROFESSIONAL SERVICES 0.00 0.00 0.00 527 MISCELLANEOUS EXPENSES 0.00 0.00 0.00 529 CONTRACTS 0.00 57,800.00 0.00 553 CONSTRUCTION CONTRACTS 0.00 1,776,063.03 0.00 0.00 1,833,863.03 0.00 554 202612027 STREET IMPROVEMENTS FUND 425 STREET PAVING AND REPAIR 523 PROFESSIONAL SERVICES 0.00 527 MISCELLANEOUS EXPENSES 0.00 529 CONTRACTS 0.00 552 EQUIPMENT 0.00 553 CONSTRUCTION CONTRACTS 1,959,750.00 1,959,750.00 555 SAFETY BUILDING CONSTRUCTION FUND 411 SAFETY BUILDING 0.00 523 PROFESSIONAL SERVICES 0.00 527 MISCELLANEOUS EXPENSES 0.00 529 CONTRACTS 0.00 553 CONSTRUCTION CONTRACTS 0.00 0.00 TOTAL CONSTRUCTION FUNDS 3,586,584.35 2,997,512.37 6,351,280.51 2,609,750.00 690 MEDICAL BENEFITS FUND 840 INSURANCE 519 FRINGE BENEFITS 2,333,240.54 2,442,539.43 2,555,349.80 3,164,950.44 529 CONTRACTS 1,199.57 1,242.92 38.17 250.00 571 TRANSFERS 0.00 0.00 0.00 0.00 574 REFUNDS 0.00 0.00 0.00 0.00 2,334,440.11 2,443,782.35 2,555,387.97 3,165,200.44 691 RETIREES' ACCRUED BENEFITS FUND 650 RETIREES 511 REGULAR SALARIES 306,496.63 328,933.88 434,562.06 500,000.00 TOTAL INTERNAL SERVICE FUND 2,640,936.74 2,772,716.23 2,989,950.03 3,665,200.44 711 POLICE PENSION FUND 412 POLICE DEPARTMENT 519 FRINGE BENEFITS 692,941.89 805,076.44 785,268.25 912,253.22 640 EMERGENCY DISASTER RECOVERY 519 FRINGE BENEFITS 0.00 463.28 0.00 0.00 TOTAL POLICE PENSION FUND 692,941.89 805,539.72 785,268.25 912,253.22 712 FIRE PENSION FUND 413 FIRE DEPARTMENT 519 FRINGE BENEFITS 722,550.59 830,043.21 929,230.36 998,348.92 640 EMERGENCY DISASTER RECOVERY 519 FRINGE BENEFITS 0.00 934.85 0.00 0.00 TOTAL FIRE PENSION FUND 722,550.59 830,978.06 929,230.36 998,348.92 713 S.W.G.H. FUND 851 HEALTH & WELFARE 529 CONTRACTS 112,775.96 110,955.27 110,017.05 104,649.00 TOTAL ADD'L SPECIAL REV. FUNDS eag'hS@,268.44 1,747,473.05 1,824,515.66 2,015,251.14

CITY OF BROOK PARK 3 YEARS DISBURSEMENTS & APPROPRIATIONS FOR 2026 DI_SBµRSED DISBURSED ACTUAL.' 2026 Descrlptlori 2023 2024 2025 APP'RoPRiATiONs 714 CASH BONDS HELD FUND 874 MISC. EXECUTIVE 529 CONTRACTS 33,451.00 30,195.76 45,680.00 50,000.00 716 BUILDING STANDARDS BOARD FUND 415 BUILDING DEPARTMENT 574 REFUNDS 39,766.09 4,749.54 6,173.36 10,000.00 717 UNCLAMIED MONIES FUND 874 MISC. EXECUTIVE 529 CONTRACTS 0.00 0.00 0.00 574 REFUNDS 0.00 228.00 233.22 5,000.00 750-777 PAYROLL ACCOUNTS FUND 750-777 PAYROLL ACCOUNTS 64,702.05 61,150.42 65,340.22 70,000.00 64,702.05 61,150.42 65,340.22 70,000.00 TOTAL AGENCY FUNDS 137,919.14 96,323.72 117,426.80 135,000.00 920 SPECIAL ASSESSMENT BOND RETIREMENT FUND 871 DEBT RETIREMENT 561 PRINCIPAL PAYMENT 55,000.00 55,000.00 0.00 872 DEBT SERVICE 523 PROFESSIONAL SERVICES 714.05 0.00 0.00 562 INTEREST PAYMENT 5,060.00 2,530.00 0.00 571 TRANSFERS 0.00 0.00 0.00 5,774.05 2,530.00 0.00 TOTAL SPECIAL ASSESSMENT B.R.F. 60,774.05 57,530.00 0.00 TOTAL APPROPRIATIONS 64,635,878.65 72,859,311.71 73,052,822.60 73,785,919.30 Page 17

2026 Key Budget Points Fund Balance • Jannary 1, 2026, Projected General Fund balance is $11,076,685.23. • Fund Balance Reserve Policy for 2026 is $5,964,807. Revenues • Projected General Fund revenues for 2026 are approximately $27.61 million. • Projected income tax revenue for 2025 is $24.51 million. An increase of approximately 1.22% from 2025 projected actual income tax revenue of nearly $23. 77 million. • Automotive Sector- Projected increase of 0.7%. o Anticipated decrease in profit sharing for 2026 offsetting a 3% salary increase. • Aeronautics Sector - Projected increase 1 % per guidance from federal government. • Does not include tax dollars related to Browns project due to revenues under negotiation. • Proposed 80/20 income tax split: • $19,897,423 income tax transfer to the General Fund. • $3,555,431 income tax transfer to the Capital Improvement Fund. • Projected property tax revenue for 2026 in the General Fund is $2,431,677. Actual revenue received in 2025 was $2,620,107. Estimated decrease is 7.2% due to expected collection shortfall. • Projected Interest Income for 2026 is $955,500. Actual interest income in 2025 was $1,231,951. Estimated decrease of 22.4 %, which is attributed to falling interest rates. • 2026 is the last year for IX Center parking, admissions, and income tax. We will still receive property tax and income tax when new business arrives.

J!;Xpenonures Explanations • Salary increases are 3.0% for 2026 based on the union contracts that were finalized in 2024. • Police Pension budget is at 20.5% for employer costs due to pending legislation at the State House. • Health Insurance cost increases are about 20%. Average national rates were projected to increase by around 22-26% in 2026. Figures • The 2026 General Fund proposed appropriations equal approximately $28.5 million. • Proposed General Fund transfers are as follows: • $250,000 to the Economic Development Fund. • $25,000 to the Water Park Fund. • $257,809.99 to the General Bond Retirement Fund. • $150,000 to the Sound Insulation Fnnd. • $250,000 to the 2026/2027 Streets Improvement Fund. • $350,000 to the Retirees' Accrued Benefit Fund. • $650,000 to the Police Pension Fund. • $750,000 to the Fire Pension Fund. • Total compensation packages are estimated at roughly $22.3 million. • Police and Fire Departments acconnt for approximately $12.6 million of the total proposed General Fund appropriations, or 44%. • The Service Department accounts for nearly $5.2 million of the total proposed General Fund appropriations, or 18%. • Creation of two new funds: o Police Camera Fund (490) • Fnnds transferred from Insurance Fund o Safety Building Construction Fund (555) • Funds transferred from Insurance Fund • Two bonds are maturing in 2026, freeing up approximately $140,000. • Fuµd Balance Reserve Policy has been met

30,000,000 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 0 ■Income Tax Cl Parking Fees □Other !General Fund Revenues! Transfers/Advances 1% Recreation Programs 1% Other 1% ■ Property Tax ■Interest □Permits, Licenses & Fees □State Shared Taxes □ Recreation Programs □ Transfers/Advances Fines & Court Costs 1% State Shared Taxes 2% □EMS Billing □Fines & Court Costs

!General Fund Revenues! Iii Income Tax, Property Tax & State Shared Taxes ■ Other

!General Fund Appropriations! Police and Fire $12,603,917 (44%) Service $5,229,112 (18%) Administration $4,515,431 (16%) General Government (GG) II $3,290,776 (12%) Safety $1,605,388 (6%) Recreation $1,258,415 (4%)

----------------------------------------------- !General Fund Costl nsfers 10% Operations 23°/o Personnel 67%

2026 Capital Budget - City of Brook Park 110 City Council $ 10,000.00 Audio Video Upgrades $ 10,000.00 210 Mayor's Court $ 5,000.00 Build Out $ 5,000.00 310 General Bond Retirement Fund $ 610,584.37 2013 Bonds (Roads Program) 2013 (Matures 2033) $ 392,192.50 Community Center Energy Efficiency Project 2017 (Matures 2036) $ 99,515.01 West 150th Street/Sewer Phase 3 Debt Service 2017 (Matures 2037) $ 40,141.24 West 150th Street/Sewer Phase 1 Debt Service 2010 (Matures 2030) $ 34,113.30 Eastland Road and Bridge Reconstruction Project 2015 (Matures 2034) $ 32,315.30 Holland Road Reconstruction 2022 (Matures 2041) $ 6,400.04 West 150th Street/Sewer Phase 2 Debt Service 2012 (Matures 2031) $ 5,906.98 341 Recreation Center $ 31,265.82 Sound System $ 25,365.82 Recumbent Exercise Bike $ 5,900.00 342 Parks & Playgrounds $ 493,062.64 Sandblast and Paint Waterpark $ 78,861.00 Swing Set for Wedo $ 18,501.64 New Feature for Waterpark $ 50,700.00 Plant Lane Bathroom Wrap and Doors $ 9,000.00 Boulders for Various Parks $ 6,000.00 Elevated Steel Press Boxes at Plant Lane and American Legion $ 25,000.00 Walkways to City Hall and Kennedy Memorial and Fencing Hufsey/Forbes/Kennedy $ 85,000.00 Plant Lane Parking Lot Resurfacing $ 220,000.00 343 Public Recreation $ 400 Mayor's Office $ 15,000.00 Miscellaneous $ 15,000.00 402 Human Resources $ 407 Safety Town $

409 Mechanics $ 15,000.00 Tools and Training Software $ 15,000.00 411 Safety Building $ 25,000.00 Miscellaneous $ 25,000.00 412 Police Department $ 495,835.38 Police Car Lease 3 Year (Matures 2026) $ 23,390.11 Motorola Radio Lease 5 Year (Matures 2029) $ 91,820.27 Ballistic Vests/New Hires $ 30,000.00 2 MDTs (Mobile Data Terminals) $ 8,000.00 MMF - Multi Factor Authentication $ 12,000.00 15 Stop Sticks $ 11,335.00 Shields for Vehicles $ 28,000.00 Breaching Tools $ 13,000.00 5 Glock and Holsters $ 5,750.00 Evidence Interface $ 1,500.00 Office Furniture $ 5,000.00 Detective Lights $ 2,000.00 Go Bags $ 9,600.00 VR Head Sets $ 3,000.00 2 Pepper Guns $ 1,440.00 Basic EOC $ 250,000.00 413 Fire Department $ 465,634.49 Pumper Truck Lease 5 Year (Matures 2031) $ 115,476.60 Turn Out Gear $ 65,000.00 Ambulance Lease 5 Year (Matures 2027) $ 63,982.72 Motorola Radio Lease 5 Year (Matures 2029) $ 80,175.17 Plymovent Modification $ 12,000.00 Secondary Bunker Gear $ 100,000.00 Replacement Lucas $ 26,000.00 Water Appliances Including Hydrant Maintenance $ 3,000.00 415 Building Department $ 50,000.00 Miscellaneous $ 50,000.00 419 Animal Warden $ 20,000.00 Miscellaneous $ 20,000.00 422 Service Building $ 25,000.00 HVAC Upgrades and New Mandoor $ 25,000.00

423 Sanitization $ 230,867.35 Automated Rubbish Packers Lease 7 Years (Matures 2027) $ 75,987.79 Automated Rubbish Packers Lease 5 Years (Matures 2028) $ 57,269.56 Automated Rubbish Packers Lease 5 Years (Matures 2026) $ 52,610.00 Tipper Bar $ 20,000.00 Cardboard Recycling Dumpsters $ 25,000.00 424 Street Cleaning $ 25,000.00 Pickup Head and Miscellaneous Parts for Street Sweeper $ 25,000.00 425 S.C.M. & R. $ 141,161.19 Service Truck Wheel Loader 4 Years (Matures 2027) $ 51,161.19 Crack Sealing Machine $ 90,000.00 426 Traffic Signs $ 35,000.00 Traffic Sign Maker $ 35,000.00 427 Trees and Treelawn $ 428 Public Properties $ 429 Sewers & Drains $ 92,500.00 Vactor and Sewer Equipment $ 2,500.00 Pump Station Snow Road Underpass $ 65,000.00 Replacement Parts for Vactor Truck $ 25,000.00 432 Snow Removal $ 74,509.52 Snow Removal Truck Lease 5 Years (Matures 2027) $ 44,509.52 Plow Blades and Curb Shoes $ 15,000.00 Rebuild Salt/Snow Equipment $ 15,000.00 433 Street Lighting $ 434 Traffic Lights $

440 Tax Department 450 451 452 500 554 552 610 641 700 Total Bulletproof Glass at Front Window Office Build Out Fire Vehicle Acquisition F250 Utility Vehicle Police Vehicle Acquisition 2 Police Cars (Transfer to Fund 451) 2 Police Car Upfits (Transfer to Fund 451) Service Vehicle Acquisition F550 Dump with Plow and F350 with Plow (2 Trucks) Lease Ford Explorer Legal Department Law Books 2026/2027 Street Improvements Roads Program Natatorium Improvement Finance Department Computers Shredder Office of Aging Miscellaneous General Govt. Lands & Bldgs. Parking Lot/Drive (BP Library Agreement) Postage Machine Lease Miscellaneous Flags, Hardware and Banners 10 Years (2032 Matures) $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 10,000.00 5,000.00 5,000.00 75,000.00 75,000.00 137,500.00 100,000.00 37,500.00 115,000.00 70,000.00 45,000.00 8,000.00 8,000.00 530,000.00 530,000.00 5,000.00 2,500.00 2,500.00 1,000.00 1,000.00 31,145.21 17,678.29 3,466.92 10,000,00 $ 3,773,065.97

CITY OF BROOK PARK 2026 ROADS PROGRAM {COST ESTIMATES) 1 Misc. Joint Repairs - Crack Seal (Funds 242 and 554) Liberty Bell Independence Brookhaven Bellbrook Smith at Elm 2 2026 Sidewalk Program (Fund 243) 3 Asphalt Resurfacing (Fund 240 - $650,000, Fund 252 - $150,000 and Fund 554 - $559,750) * * * Stonecrest Zaremba Westbrook Parkman Defiance Champaign Pemberton Greene Alvin (Michael to Van Wert) (Utilize Left Over Contingency Money from the Above Roads) Commerce Parkway West 137th $617,500.00 $15,000.00 $1,359,750.00 4 Asphalt Resurfacing Inspector (Fund 240) $15,000.00 5 Route 237 (Sheldon to Eastland) Resurfacing Construction Design (Fund 241) $140,000.00

CITY OF BROOK PARK 2026 ROADS PROGRAM (COST ESTIMATES) 6 Preventative Maintenance/Crack Sealing (Fund 242) Cedar Point Eastland Ruple 2024 Road Program $65,000.00 7 Konery Park Parking Lot Resurfacing (Fund 401) $220,000.00 8 Road Striping (Fund 242) $50,000.00 9 Sheldon Road Bridge at Abrams Creek (Fund SS0) $439,223.S0 Estimated Total = $2,921,473.S0

Invest in Brool< Park: Economic Development Fund 243 1. Senior Services • $250,000 2. 2026 Sidewalk Program • $15,000 2026 3. Storefront Loan/Grant Renovation Program • $500,000 4. Gateway Project-71 & Snow • $400,000 5. Home Maintenance Assistance Program (HMAP) • $50,000