You need to be signed in to add your comment.

Item 5D. 2027 General Fund Budget Discussion

Superintendent's Recommendation:

NO ACTION REQUIRED; THIS ITEM IS FOR INFORMATION AND DISCUSSION.


Prepared By: Shaan Hamilton, Chief Financial Officer

Background:

At the Board meeting on July 16, 2026, the Superintendent and staff provided a general overview of the challenges facing the Park District in 2027 to align its mission, strategic goals, and core operations with the resources it has available. Park use continues to grow, while operating costs continue to increase. The strategic goal of providing high quality facilities, programs, and natural resources management within current budget parameters has become more difficult as higher inflationary pressures in almost all expenditure categories continue to reduce the Park District’s purchasing power. Multiple approaches to balancing the budget have been and will continue to be used, including realizing efficiencies while maintaining service quality, reallocating budgeted expenditures to activities with higher needs, and increasing revenue when possible.

The Park District uses ten operating budgets to manage the Park District’s day-to-day operations:

  • General Fund
  • Scott-Three Rivers Partnership
  • Hyland-Bush-Anderson Lakes Partnership
  • Baker Golf
  • Eagle Lake Golf
  • Glen Lake Golf
  • Parkers Lake Golf
  • Hyland Greens Golf
  • Hyland Hills Ski Area
  • Equipment Internal Services


Since the July Board meeting, the Superintendent and staff have been working to develop a balanced 2027 General Fund operating budget. This process has included consulting with many staff throughout the Park District, developing scenarios, and determining the best mission-driven approach. Staff have been focusing primarily on the General Fund Budget, but have also discussed how different General Fund scenarios will impact the other operating budgets.

Staff started building the 2027 budget by considering the larger economic environment and the challenges the Park District faces related to both revenues and expenditures. To develop a balanced 2027 operating budget, the Park District must use several levers within its decision-making control. These levers are part of a larger list of budget variables that include:

  • Expenditures
    • Personnel – foundational to this variable is the strategic goal of recruiting and retaining the highest quality employees through cost-of-living and merit increases, current labor agreements, and benefits
    • Contracted Services, such as technology maintenance agreements
    • Commodities, such as utilities and fuel costs
    • Other Charges – largely comprised of Internal Service Fund (ISF) charges, Risk Management Fund charges, and credit card fees


  • Revenues
    • Property Tax Levy
    • Park Use Fees
    • State Grants (State lottery-in-lieu-of funding and State/Metropolitan Council Operations & Maintenance funding)


The attached Preliminary 2027 General Fund Budget Recommendation provides more background and details related to these budget variables and outlines a preliminary suggested path to a balanced 2027 budget in the General Fund.

Relationship of Board Action to the Budget

The Park District's budget process, shown in the table below, outlines the steps and board actions that will need to be completed over the next seven months. The table also shows the current status of each step in the process.

Relationship to the System Plan:

The Request for Action supports the following goal(s) of the System Plan:

Goal 2: Parks Matter

by ensuring the Park District's finances are properly managed and planned.

Attachments:

Preliminary 2027 General Fund Budget Recommendation - 20260820.pdf

Share Item 5D. 2027 General Fund Budget Discussion on Facebook Share Item 5D. 2027 General Fund Budget Discussion on X (formerly Twitter) Share Item 5D. 2027 General Fund Budget Discussion on Linkedin Email Item 5D. 2027 General Fund Budget Discussion link