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Annual Budget & Budget Development
Municipal tax dollars pay for a wide variety of projects and services, including public safety (police, fire & EMS), parks and recreation, infrastructure (roads and utilities), water, and sewer. Because the City is primarily a service organization, approximately 60% of the operating budget is spent on labor. Other significant spending includes capital projects, which is outlined in each annual budget. The 2026 Budget was adopted at the Nov. 19, 2025, City Council Meeting.
Budget Development Process
The development of the Adopted Budget is a multi-month process that involves all city departments and engages 30-plus employees. The process begins with staff assessing the local economy and current market conditions and trends. This information serves as the foundation for creating revenue forecast models that assist in shaping the budget.
Throughout the budgeting process, staff formulate labor, operating, and capital budgets, leading to a comprehensive line-item review of each department budget by the City Manager and an internal review team.
Budget workshops are scheduled for the City Council, accompanied by detailed budget documents to review the recommended Budget. Two public presentations and hearings are planned during City Council meetings to gather public input during the adoption process. The City Council will officially approve the annual budget through the adoption of an ordinance that appropriates spending at the fund level.
The City’s annual budget is adopted by City Council for a one-year period beginning January 1 through December 31 of each year. The budget is developed by staff based on the City Council’s and Community’s strategic initiatives as established by the City Council Strategic Plan as well as the One Grand Junction Comprehensive Plan. The Strategic Plan is updated and re-adopted every two years and the Comprehensive Plan is a culmination of a multiple-year process engaging the community in cooperatively producing a “blueprint" for the City. The foundation of the Comprehensive Plan is the community’s vision for its future.
The City’s budget is a plan how of how to deliver services, programs, and projects to the community in the upcoming year. It is a policy document, an operational guide, and a communication tool.
Each year the City issues an award-winning budget book. The City’s 2026 Budget Book will be issued in early 2026 and provides a deeper dive into the City’s total budget and expanded information for departments and divisions, including accomplishments, objectives, performance measures, personnel, and detail budget by division and operation.
2026 Budget Presentations and Hearings
Oct. 6, 2025: 2026 Recommended Budget presentation and City Council discussion at Budget Workshop # 1.
Oct. 13, 2025: 2026 Recommended Budget presentation and City Council discussion at Budget Workshop #2.
Nov. 5, 2025: 2026 Recommended Budget presentation and first reading.
Nov. 19, 2025: 2026 Recommended Budget second reading and adoption.
2026 Adopted Budget
- November 19, 2025 Budget Presentation
- 2026 Appropriation Ordinance
- 2026 Budget Reconciliation to Appropriation Ordinance
- 2026 Adopted Fund Balance Worksheet
- 2026 Adopted Line Item Budget by Fund, by Classification
- 2026 Adopted Line Item Budget by Department, by Fund, by Classification
- 2026 Adopted Capital Project List
- 2026 Adopted Capital Descriptions
- 2026 Adopted 10-Year Capital Plan 2026-2035
- DDA 2026 Fund Balance Worksheet
- DDA 2026 Line Item Budget by Fund, by Classification
- 2026 Certificate of Participation Supplemental Budget Information
- Downtown BID 2026 Adopted Line Item Budget
- Horizon Drive BID Adopted 2026 Budget
- Horizon Drive BID 2026 Operating Plan
Previous Budgets
The City has been awarded the Government Finance Officers Association (GFOA) Distinguished Budget Presentation Award for the annual budgets. The award program was established to encourage and assist local governments to prepare budget documents of the very highest quality.
Where the Money Comes From
The City receives revenue from a variety of sources. The majority of revenue comes from sales and use taxes. The remaining revenues come from property taxes, fees, grants, dedicated resources, and other revenue sources.
The City budgets and accounts for its activities in separate funds. This emphasis on fund accounting for governments is to ensure that the resources are used for what they are specifically intended for or legally restricted to. The largest operating fund of the City is the General Fund and supports all the general government operations such as public safety, public works, parks, recreation, planning, and administrative functions. Another major fund type for the City is Enterprise Funds which basically run like a business. All revenues from fees and service charges are used only for the support of that business. A good example of an Enterprise Fund is the City’s Water Fund. City Council formally authorizes spending at a fund level, however, the budget is organized and presented by City Departments and types of spending (e.g. labor, operating, capital, debt service).
Public Engagement
Public feedback regarding the budget can be sent to the City Manager, mike.bennett@gjcity.org