Prattville FY27 Budget Explorer
Start with the big picture: where the General Fund money comes from, what must be funded first, and why not every City dollar is available for every purpose.
How Do We Get to the $65.7M General Fund?
The General Fund is the City's main operating account. These major revenue sources flow into it. This does not
include separate enterprise, special revenue, debt service or capital-project funds.
Sales Tax
$23.0M
Business Licenses
$8.14M
Restaurant Tax
$6.05M
Property Tax
$4.60M
State / Shared Taxes
$9.60M
Other General Fund Revenue
$14.31M
↓ these revenues build the operating bucket ↓
FY27 Proposed General Fund Revenue
$65.7M
The City's primary operating fund — not the entire City budget.
Money In / Current-Year Revenue
$65.7M
FY27 proposed General Fund revenue
Money Out / Proposed Spending
$70.81M
FY27 proposed General Fund spending
Proposed Spending Above Revenue
$5.107M
This is not the same as saying the City begins FY27 in debt.
FY26 Reality Check — What Was Actually Happening Through July?
The adopted budget tells us what Council authorized. The City's June 2026 unaudited reports add a second lens: how revenue and spending were actually tracking during FY26.
General Fund Revenue YTD
$47.261M
General Fund Expenditures YTD
$51.538M
Do not subtract these two YTD figures and call the difference a deficit. Revenue recognition, transfers, capital activity and expenditure timing do not occur evenly through the year. Source: City of Prattville June 2026 unaudited revenue and expenditure reports.
Important: having money in the City budget does not mean every dollar is “up for grabs.”
Before Council can treat a dollar as available for a new priority, we have to know which fund it is in, whether it is restricted or already committed, and whether it is needed to operate core City services.
CORE SERVICES & OPERATIONS
$40.281M
Payroll & related costs support the people who provide City services — Police, Fire, Public Works, Parks, Courts, administration and more. These costs are largely embedded inside department budgets, not added on top of them.
GENERAL FUND TRANSFERS
$12.274M
Transfers are dollars moved from the General Fund to another City fund or defined purpose. A transfer is not automatically discretionary, and it should not be counted twice when looking at the Citywide budget.
RESTRICTED / DEDICATED FUNDS
Separate
Sanitation, Wastewater, One-Cent allocations, Gas Tax and other dedicated funds have rules, service purposes or legal restrictions attached to them. They cannot simply be redirected to any unrelated purpose.
COUNCIL POLICY FLEXIBILITY
After Review
This is where real budget choices begin — after restricted dollars, existing commitments and operationally necessary spending are identified.
The better question is not just “Does the City have the money?”
Ask: What fund is it in? Is it restricted, committed or operationally necessary? If not, is using it here a Council policy choice?
The Main Operating Bucket
City of Prattville FY27 General Fund
This is the City's primary operating fund. Most recurring taxes, licenses and fees come here, and most core City services are paid from here.
FY27 Proposed:
spending is $5.107M above current-year General Fund revenue. This does not mean the City begins the year that amount in debt.
Money In
$65.7M
Money Out
$70.81M
Payroll & Related
$40.281M
General Fund Transfers
$12.274M
FY26 Actual Performance → FY27 Proposed June 2026 unaudited YTD adds context to the adopted budget
| Area | FY26 Budget | FY26 YTD through July | % Used | FY27 Proposed | FY27 vs FY26 Budget |
|---|---|---|---|---|---|
| Police Department | $12.5M | $10.34M | 82.68% | $13.58M | +$1.075M +8.6% |
| Fire Department | $11.68M | $9.828M | 84.16% | $13.37M | +$1.689M +14.5% |
| Parks & Recreation | $5.832M | $3.833M | 65.73% | $7.53M | +$1.698M +29.1% |
| Community Initiatives | $2.455M | $1.868M | 76.10% | $1.813M | −$642K −26.1% |
How to read this:
FY26 YTD is unaudited spending through July, not a year-end actual. The July expenditure report shows 83.33% of FY26 had elapsed for most expenditure categories. A department above or below 75% is not automatically over or under budget because payroll, purchases, transfers, capital work and debt payments occur on different schedules.
So what is the “entire City budget”?
There is not one single spendable City bucket. Prattville uses multiple funds for different purposes. The General Fund is the largest operating fund, while Sanitation and Wastewater are separate fee-funded accounts and other funds handle roads, courts, debt and capital projects. Simply adding every fund together can also double-count money transferred from one City fund to another.
Other City Funds Click a fund to follow IN → BUCKET → OUT
Sanitation (Restricted Account)
Solid waste collection restricted service fund
Fee-funded:
A separate service fee collected on your water bill supports this account — not general City taxes.
Money In
$5.208M
Money Out
$4.368M
Budgeted difference: +$840K
Spending Comparison
FY26 Budget
$3.938M
→
FY27 Proposed
$4.368M
+$429K
+10.9%
+10.9%
FY26 is the public City budget baseline. FY27 remains proposed and subject to change until adoption.
Wastewater (Restricted Account)
Wastewater restricted utility and capital program
Fee-funded:
A separate service fee collected on your water bill supports this account — not general City taxes.
Money In
$60.66M
Money Out
$58.21M
Budgeted difference: +$2.444M
Spending Comparison
FY26 Budget
$22.82M
→
FY27 Proposed
$58.21M
+$35.4M
+155.1%
+155.1%
FY26 is the public City budget baseline. FY27 remains proposed and subject to change until adoption.
Gas Tax Fund
Road and paving special revenue
Money In
$3.656M
Money Out
$4.056M
Planned use beyond inflow: $-400K
Spending Comparison
FY26 Budget
$3.79M
→
FY27 Proposed
$4.056M
+$266K
+7.0%
+7.0%
FY26 is the public City budget baseline. FY27 remains proposed and subject to change until adoption.
Capital Projects
Major projects, grants and dedicated project funding
Money In
$14.07M
Money Out
$17.95M
Planned use beyond inflow: $-3.882M
Spending Comparison
FY26 Budget
$21.83M
→
FY27 Proposed
$17.95M
−$3.874M
−17.7%
−17.7%
FY26 is the public City budget baseline. FY27 remains proposed and subject to change until adoption.
Judicial
Municipal court special revenue
Money In
$1.291M
Money Out
$1.291M
Balanced
Spending Comparison
FY26 Budget
$1.27M
→
FY27 Proposed
$1.291M
+$20.7K
+1.6%
+1.6%
FY26 is the public City budget baseline. FY27 remains proposed and subject to change until adoption.
Striplin Business Center
Restricted business center / renovation project year
Money In
$3.198M
Money Out
$3.198M
Balanced
Debt Service
Scheduled principal and interest payments
Money In
$3.141M
Money Out
$3.141M
Balanced
Spending Comparison
FY26 Budget
$3.239M
→
FY27 Proposed
$3.141M
−$98.6K
−3.0%
−3.0%
FY26 is the public City budget baseline. FY27 remains proposed and subject to change until adoption.
Simple rule:
A dollar can look available on paper and still be restricted, committed, one-time, debt-funded, or tied to another service. Open the bucket before calling it available.
Fund Explorer
Choose a fund across the bar. The selected bucket opens directly below.
Revenue Comparison
FY26 Budget
$61.62M
→
FY27 Proposed
$65.7M
+$4.082M
+6.6%
+6.6%
FY26 is the public City budget baseline. FY27 remains proposed and subject to change until adoption.
Money Comes In
$65.7M
Sales tax
Local sales-tax revenue collected on taxable purchases.
$23M
Business licenses
Fees businesses pay to operate within the City.
$8.14M
Restaurant tax
Tax revenue generated by prepared food and restaurant sales.
$6.05M
Ad valorem - Autauga
Property-tax revenue received from property in Autauga County.
$4.6M
State simple sales/use
State-distributed sales and use tax revenue.
$4.2M
Lodging tax
Tax collected from hotel and other lodging stays.
$3.69M
Use tax
Tax on taxable purchases where sales tax was not collected at the point of sale.
$3.4M
District tax
Revenue from designated local tax districts.
$2M
Other General Fund revenue
$10.62M
→
GENERAL FUND
Money Coming In
$65.7M
Primary City operating fund
Fiscal Year 2027 Proposed Spending
$70.81M
Proposed Spending Above FY27 Revenue
$5.107M
What does this mean?
This does not mean the City begins the year this amount in debt. Proposed spending is higher than expected current-year General Fund revenue. The difference may potentially be addressed through legally available fund balance, budget changes, actual operating performance, or other verified resources. Finance should confirm the specific Fiscal Year 2027 treatment.
What This Fund Pays For
Police & Fire
Public Works & City Operations
Parks & Recreation
Administration & Community Services
→
Money Goes Out
$70.81M
Payroll & related costs
Employee salaries, benefits and related personnel costs.
$40.28M
Transfers out
Money moved from the General Fund to another City fund for a defined purpose.
$12.27M
Police Department
Personnel, operations and other costs of providing police services.
$13.58M
Fire Department
Personnel, operations and other costs of providing fire and emergency response.
$13.37M
Parks & Recreation
Costs to operate parks, recreation programs and related facilities.
$7.53M
Community initiatives
Council-supported funding for community organizations and public-benefit programs.
$1.813M
City / County agencies
Funding for partner agencies that provide services to City residents.
$542K
Some expense lenses overlap. Payroll is already inside department totals; use the right side to understand the structure, not to add the lines together.
Revenue Comparison
FY26 Budget
$3.769M
→
FY27 Proposed
$5.208M
+$1.438M
+38.2%
+38.2%
FY26 is the public City budget baseline. FY27 remains proposed and subject to change until adoption.
Spending Comparison
FY26 Budget
$3.938M
→
FY27 Proposed
$4.368M
+$429K
+10.9%
+10.9%
FY26 is the public City budget baseline. FY27 remains proposed and subject to change until adoption.
Money Comes In
$5.208M
Prattville Water Works Board sanitation receipts
$5M
Billing
$50.0K
Special pickups
Fees for sanitation pickups outside normal collection service.
$50.0K
Recycling
$25.0K
Scrap metal
$2.5K
Truck trade-in / fixed asset gain
$80.0K
Interest
Interest earned on City cash balances.
$100
→
SANITATION (Restricted Account)
Money Coming In
$5.208M
CONFIRMED
FY27 revenue reflects the approved rate increase.
Solid waste collection restricted service fund
Fiscal Year 2027 Proposed Spending
$4.368M
Difference
$840K
What This Fund Pays For
Garbage collection
Collection trucks & equipment
Landfill / disposal costs
Sanitation personnel & operations
→
Money Goes Out
$4.368M
Salaries
Employee wages and salaries charged to this fund.
$1.32M
Tipping fees
Charges paid to dispose of collected solid waste at a landfill or disposal facility.
$750K
Sanitation capital outlay — garbage trucks and service equipment
Garbage trucks and other major equipment used to collect and manage solid waste.
$640K
Group health transfer
Funding transferred to support employee health-benefit costs.
$312K
Sanitation vehicle maintenance — repair and upkeep of collection vehicles
Repairs and preventive maintenance for the sanitation collection fleet.
$230K
Prattville Water Works Board collection fee
$210K
Sanitation fuel and oil — collection fleet operating cost
Fuel and lubricants needed to operate garbage collection vehicles.
$175K
Sanitation operating supplies — materials used to provide collection service
Routine materials and supplies used by sanitation crews and operations.
$85.0K
Insurance
$88.9K
Budgeted positive difference is about $839.7K, but this is still an enterprise/service fund.
One Bill — Three Different Services
Your utility bill contains separate charges for Water, Wastewater and Sanitation.
The City does not
operate the water system. Water service is provided by the Prattville Water Works Board.
The Sanitation charge collected on your water bill
is a separate City service fee. It funds the City's Sanitation Restricted Account
and helps pay the cost of garbage collection and disposal.
Fee-funded money follows the service.
These charges are collected to support the specific service shown here. They should not be treated like unrestricted General Fund tax revenue available for unrelated City purposes.
WATER
Prattville Water Works Board
Not a City budget account
Not a City budget account
WASTEWATER
City of Prattville
Fee-funded restricted account
Fee-funded restricted account
SANITATION
City of Prattville
Fee-funded restricted account
Fee-funded restricted account
Revenue Comparison
FY26 Budget
$7.796M
→
FY27 Proposed
$60.66M
+$52.86M
+678.1%
+678.1%
FY26 is the public City budget baseline. FY27 remains proposed and subject to change until adoption.
Spending Comparison
FY26 Budget
$22.82M
→
FY27 Proposed
$58.21M
+$35.4M
+155.1%
+155.1%
FY26 is the public City budget baseline. FY27 remains proposed and subject to change until adoption.
Money Comes In
$60.66M
Debt proceeds
Borrowed money received to finance major wastewater capital improvements.
$49.35M
Sewer charges
Revenue paid by customers for wastewater service.
$9.45M
Billing charges
$1.125M
Impact fees
$700K
Other
$33.5K
→
WASTEWATER (Restricted Account)
Money Coming In
$60.66M
CONFIRMED
FY27 revenue reflects the approved rate increase.
Wastewater restricted utility and capital program
Fiscal Year 2027 Proposed Spending
$58.21M
Difference
$2.444M
What This Fund Pays For
Sewer operations & treatment
Sewage-system infrastructure
Drainage-related infrastructure
Wastewater debt & major equipment
→
Money Goes Out
$58.21M
Wastewater capital projects — sewage system and drainage-related infrastructure
Large construction and infrastructure work tied to the wastewater system, including sewage-system and drainage-related improvements.
$50.5M
Debt service
Scheduled principal and interest payments on existing debt.
$1.943M
Salaries
Employee wages and salaries charged to this fund.
$1.596M
Wastewater capital outlay — equipment and long-lived assets used by the wastewater system
Major equipment and other long-lived assets needed to operate and maintain the wastewater system.
$845K
Group health transfer
Funding transferred to support employee health-benefit costs.
$312K
Wastewater treatment chemicals
Chemicals used to treat wastewater safely and operate the treatment process.
$310K
The large FY27 total is mostly capital financing: $49.35M of the inflow is debt proceeds.
One Bill — Three Different Services
Your utility bill contains separate charges for Water, Wastewater and Sanitation.
The City does not
operate the water system. Water service is provided by the Prattville Water Works Board.
The Wastewater charge collected on your water bill
is a separate City service fee. It funds the City's Wastewater Restricted Account
and supports sewer operations and related obligations. Major capital projects may also use dedicated financing such as debt proceeds.
Fee-funded money follows the service.
These charges are collected to support the specific service shown here. They should not be treated like unrestricted General Fund tax revenue available for unrelated City purposes.
WATER
Prattville Water Works Board
Not a City budget account
Not a City budget account
WASTEWATER
City of Prattville
Fee-funded restricted account
Fee-funded restricted account
SANITATION
City of Prattville
Fee-funded restricted account
Fee-funded restricted account
Spending Comparison
FY26 Budget
$3.79M
→
FY27 Proposed
$4.056M
+$266K
+7.0%
+7.0%
FY26 is the public City budget baseline. FY27 remains proposed and subject to change until adoption.
Money Comes In
$3.656M
Engineering / paving grants
$2.273M
General Fund One-Cent Infrastructure
$769K
Rebuild Alabama gas tax
$335K
Other gas/excise taxes
$279K
Interest
Interest earned on City cash balances.
$200
→
GAS TAX FUND
Money Coming In
$3.656M
Road and paving special revenue
Fiscal Year 2027 Proposed Spending
$4.056M
Difference
$-400K
What This Fund Pays For
Street paving
Road improvements
Transportation grants & matching funds
Related road-project costs
→
Money Goes Out
$4.056M
Metropolitan Planning Organization - Sheila Boulevard
$1.158M
Local paving — City street resurfacing and paving work
City-funded resurfacing and paving of local streets.
$1.059M
Metropolitan Planning Organization - 4th Street
$618K
College Heights paving
$611K
Gardner / Rolling Hills
$450K
Cemetery paving
$160K
FY27 spending includes $400K of FY26 reserves.
Spending Comparison
FY26 Budget
$21.83M
→
FY27 Proposed
$17.95M
−$3.874M
−17.7%
−17.7%
FY26 is the public City budget baseline. FY27 remains proposed and subject to change until adoption.
FY26 Budget → FY27 Proposed
$21.83M → $17.95M
−$3.874M
−17.7%
−17.7%
FY27 proposes about $3.87M less Capital Projects spending than the FY26 budget — approximately 17.7% lower. This is a budget-to-budget comparison, not a statement of actual FY26 spending.
Money Comes In
$14.07M
Grant income
Grant funding received for specific capital projects.
$5.286M
State of Alabama
State funding provided for approved City projects.
$4.304M
General Fund One-Cent Infrastructure
$2.693M
Lodging fee
$667K
General Fund One-Cent Parks & Recreation
$483K
Alabama Trust Fund
$345K
Federal grants
$144K
Interest
Interest earned on City cash balances.
$150K
→
CAPITAL PROJECTS
Money Coming In
$14.07M
Major projects, grants and dedicated project funding
Fiscal Year 2027 Proposed Spending
$17.95M
Difference
$-3.882M
What This Fund Pays For
Roads & drainage
Sidewalks & public facilities
Major construction projects
Grant-funded City improvements
→
Money Goes Out
$17.95M
Capital Projects — roads, drainage, sidewalks, facilities and other long-term City improvements Long-term City improvements such as roads, drainage, sidewalks, buildings and other public infrastructure.
$16.83M
Main Capital Projects spending bucket
This line contains the long-term City improvement projects funded through the Capital Projects Fund. The individual project examples shown below are already included inside this total.
This line contains the long-term City improvement projects funded through the Capital Projects Fund. The individual project examples shown below are already included inside this total.
Capital Projects Fund → $16.83M project bucket → individual roads / drainage / facilities projects
Transfer to General Fund $528K
Transfer to General Fund
This is money moving from the Capital Projects Fund into the General Fund. One fund's expenditure becomes another fund's revenue, so this transfer should not be counted twice when looking at the City as a whole.
This is money moving from the Capital Projects Fund into the General Fund. One fund's expenditure becomes another fund's revenue, so this transfer should not be counted twice when looking at the City as a whole.
Capital Projects Fund → $528K transfer → General Fund
Transfer to Debt Service $601K
Transfer to Debt Service
This is money moving from Capital Projects into the Debt Service Fund to support scheduled debt obligations. The June 30, 2026 City-Wide Accounts Payable and Debt Balances report shows $64.707M of total outstanding City debt, with repayment sources spread across General Government, Wastewater and dedicated revenue streams. This $601K FY27 transfer is a budgeted fund movement; it is not the City's total debt payment or total debt balance.
This is money moving from Capital Projects into the Debt Service Fund to support scheduled debt obligations. The June 30, 2026 City-Wide Accounts Payable and Debt Balances report shows $64.707M of total outstanding City debt, with repayment sources spread across General Government, Wastewater and dedicated revenue streams. This $601K FY27 transfer is a budgeted fund movement; it is not the City's total debt payment or total debt balance.
Capital Projects Fund → $601K FY27 transfer → Debt Service Fund → scheduled debt obligation
Wetumpka St drainage (inside total) $1.39M
Wetumpka Street Drainage
This project amount is already included inside the larger Capital Projects total. It should not be added again on top of the $16.83M project bucket.
This project amount is already included inside the larger Capital Projects total. It should not be added again on top of the $16.83M project bucket.
Capital Projects Fund → $1.39M → Wetumpka Street drainage
McQueen Smith paving (inside total) $1.339M
McQueen Smith Paving
This project amount is already included inside the larger Capital Projects total. It is one component of the overall FY27 Capital Projects spending plan.
This project amount is already included inside the larger Capital Projects total. It is one component of the overall FY27 Capital Projects spending plan.
Capital Projects Fund → $1.339M → McQueen Smith paving
North Highland Park (inside total) $1.233M
North Highland Park
This project amount is already included inside the larger Capital Projects total. It is one component of the overall FY27 Capital Projects spending plan.
This project amount is already included inside the larger Capital Projects total. It is one component of the overall FY27 Capital Projects spending plan.
Capital Projects Fund → $1.23M → North Highland Park
Project examples on the right are included inside the $16.826M project total.
Spending Comparison
FY26 Budget
$1.27M
→
FY27 Proposed
$1.291M
+$20.7K
+1.6%
+1.6%
FY26 is the public City budget baseline. FY27 remains proposed and subject to change until adoption.
Money Comes In
$1.291M
Fines
Municipal court fine revenue.
$600K
General Fund transfer
Money transferred from the City's primary operating fund to support this fund.
$384K
Correction Fund
Court-related revenue dedicated to correction or judicial purposes.
$175K
City court costs
$65.0K
Municipal Judicial Administration Fund
$38.0K
Bond fund / fees
$20.0K
Other
$8.8K
→
JUDICIAL
Money Coming In
$1.291M
Municipal court special revenue
Fiscal Year 2027 Proposed Spending
$1.291M
Difference
$0
What This Fund Pays For
Municipal court operations
Metro Jail costs
Court personnel
Judicial operating expenses
→
Money Goes Out
$1.291M
Metro Jail operating cost — City share of housing municipal inmates
The City's share of the cost to house municipal inmates at the Metro Jail.
$734K
Salaries
Employee wages and salaries charged to this fund.
$354K
Group health transfer
Funding transferred to support employee health-benefit costs.
$78.0K
Building maintenance
Repair and maintenance costs for City buildings or facilities.
$12.8K
Special judges/prosecutors
$10.0K
Other
$17.0K
Court-generated revenue does not fully cover cost; General Fund support closes the gap.
Money Comes In
$3.198M
Federal grant
Federal grant funding restricted to the approved project or program.
$2.2M
General Fund transfer
Money transferred from the City's primary operating fund to support this fund.
$906K
3rd-floor rent
$37.0K
1st-floor rent
$27.0K
Renovation fee
$28.0K
→
STRIPLIN BUSINESS CENTER
Money Coming In
$3.198M
Restricted business center / renovation project year
Fiscal Year 2027 Proposed Spending
$3.198M
Difference
$0
What This Fund Pays For
Building renovations
Training / incubator space
Building maintenance
Utilities & facility operations
→
Money Goes Out
$3.198M
Second-floor training / business incubator project
Renovation and build-out of space for workforce training and business-incubator use.
$2.2M
First-floor building renovations
Renovation work on the first floor of the Striplin Business Center.
$850K
Building maintenance
Repair and maintenance costs for City buildings or facilities.
$60.0K
Information Technology building maintenance
$20.0K
Utilities
Electricity, water, gas or other utility costs.
$58.0K
Insurance
$10.0K
FY27 is grant/renovation heavy, not a normal recurring operating year.
Spending Comparison
FY26 Budget
$3.239M
→
FY27 Proposed
$3.141M
−$98.6K
−3.0%
−3.0%
FY26 is the public City budget baseline. FY27 remains proposed and subject to change until adoption.
Money Comes In
$3.141M
General Fund One-Cent Parks & Recreation
$1.525M
General Fund One-Cent Infrastructure
$630K
Capital Projects transfer
$601K
General Fund One-Cent Public Facilities
$301K
General Fund - other
$84.2K
→
DEBT SERVICE
Money Coming In
$3.141M
Scheduled principal and interest payments
Fiscal Year 2027 Proposed Spending
$3.141M
Difference
$0
What This Fund Pays For
Principal payments
Interest payments
General Obligation Warrants
Other scheduled City debt
→
Money Goes Out
$3.141M
2025 General Obligation Warrants
Scheduled debt payment on General Obligation Warrants issued in 2025.
$940K
2025 General Obligation Warrants
The FY27 Debt Service line shows a scheduled payment of $940K. The June 30, 2026 City-wide debt report shows approximately $14.605M outstanding on the GO 2025 Warrants.
- City Hall Annex renovations
- Vista Pointe Park improvements
- Public Safety Training Facility
- Stanley Jensen Stadium renovations
- Newton Park renovations — Phase II
- Spillway Park improvements
- Laney Drive Extension
Repayment structure identified in the June debt report: 5% Infrastructure One-Cent / 25% Public Facilities One-Cent / 70% Parks & Recreation One-Cent.
The $940K shown here is a scheduled FY27 debt-service payment, not the $14.605M outstanding principal balance.
2022-B General Obligation Warrants
Scheduled debt payment on the 2022-B General Obligation Warrants.
$507K
2022-B General Obligation Warrants
The FY27 Debt Service line shows a scheduled payment of $507K. The June 30, 2026 debt report identifies approximately $1.675M outstanding for the federally taxable 2022-B Warrants.
- City debt report describes the purpose as various projects.
- The current public source set reviewed for this portal does not provide a sufficiently clean project-by-project match for this specific annual payment.
The portal stops at the level the City source supports rather than assigning projects by inference.
The $507K annual payment is not the same as the remaining outstanding principal.
2022-A General Obligation Warrants
Scheduled debt payment on the 2022-A General Obligation Warrants.
$425K
2022-A General Obligation Warrants
The FY27 Debt Service line shows a scheduled payment of $425K. The June 30, 2026 debt report identifies approximately $9.885M outstanding for the 2022-A Warrants.
- Tier 1 park projects
- Pratt Park
- Newton Park
- Stanley Jensen Stadium
The June debt report identifies these as park-project obligations supported by dedicated repayment sources.
Outstanding principal and the annual scheduled debt-service payment are different measures.
Road and Bridge - Industrial Park
$372K
Road and Bridge — Industrial Park
The FY27 Debt Service schedule shows $372K for this line.
- The June debt report separately identifies City debt associated with Economic Development / South Industrial Park.
- That report shows approximately $1.063M outstanding on the GO 2019 Warrant tied to South Industrial Park.
Related public debt reference: GO 2019 Warrant — Economic Development / South Industrial Park.
The current documents reviewed do not explicitly state that the entire $371.8K annual line maps only to that one warrant, so the portal does not force a one-to-one match.
Mac Gray Park 2.0
$361K
Mac Gray Park 2.0
The FY27 Debt Service schedule shows $361K for Mac Gray Park 2.0.
- June 30, 2026 outstanding balance: approximately $3.107M.
- The City debt report identifies Lodging Fee receipts as the repayment source.
- Those receipts are restricted for Parks & Recreation capital improvements.
This is a useful example of debt with a dedicated repayment stream rather than unrestricted General Fund cash.
The $361K annual payment and the $3.107M outstanding balance are different concepts.
Public facilities debt share
$301K
Public Facilities Debt Share
The FY27 Debt Service schedule shows $301K from the Public Facilities One-Cent designation.
- June 30, 2026 debt report attributes approximately $3.651M of outstanding GO 2025 debt to the Public Facilities share.
- GO 2025 repayment structure: 25% Public Facilities One-Cent / 70% Parks & Recreation One-Cent / 5% Infrastructure One-Cent.
This line is dedicated debt support; it is not a general-purpose cash allocation.
Annual debt-service support and outstanding principal should not be added together.
Other debt
$235K
Other Scheduled Debt
The FY27 Debt Service schedule groups $235K into this remainder line.
- The current portal source set does not provide a defensible line-by-line breakout of this grouped remainder.
- Rather than guess, the Explorer identifies where the public detail ends.
PUBLIC DETAIL ENDS HERE in the current source set.
Additional Finance debt schedules could allow this remainder to be split further later.
Dedicated transfers come in; scheduled debt payments go out.
One-Cent Sales Tax
Select a designated area to follow the money from allocation to proposed use and commitment status.
Use the buttons below to change the One-Cent designation. The allocation wheel is shown for reference in this live-safe version.
One-Cent Sales Tax
See how the penny is allocated, then select a designated area to follow the money from estimated annual allocation to the bucket, proposed spending and current commitment status.
≈ $9.38M
Reference Annual One-Cent Revenue
Based on the City's FY2026 budgeted One-Cent structure. FY27 projected collections still need Finance verification.
FY26 Reference / FY27 Verify
≈ $937.6K
10% Reserve Reference
Illustrative 10% allocation using the FY2026 reference revenue.
≈ $2.110M
Each 22.5% Slice — Reference
Education, Parks & Recreation, Infrastructure and Public Facilities each receive the same 22.5% share.
How the One-Cent Tax Is Divided Allocation map — not a spending chart
CURRENT SELECTION
EDUCATION — 22.5%
Follow this money: allocation → FY26 actual/YTD activity → FY27 proposed use → commitments / restrictions. The detail immediately below changes with this selection.
Parks & Recreation Detail Follow the money from allocation to proposed use
FY26 ACTUAL / YTD
FY27 PROPOSED
DOCUMENTED COMMITMENTS
1 · Estimated Money In
$2.11M
Approximate 22.5% annual allocation using the City's FY2026 One-Cent revenue reference. FY27 revenue still needs verification.
Reference / Approximate
2 · The Bucket
22.5%
Dedicated one-cent sales-tax dollars used for parks, recreation facilities, projects and related debt service.
Accumulated prior-year balance: VERIFY
Accumulated prior-year balance: VERIFY
3 · Proposed / Budgeted Money Out
$4.587M
Budgeted uses shown by Finance. This is spending from the designated bucket — not the amount of the annual allocation.
- 2022-A General Obligation Warrants Debt Service — $425K
- 2022-B General Obligation Warrants Debt Service — $507K
- 2025 General Obligation Warrants Debt Service — $592K
- Whetstone Park Fields — $365K
- Whetstone Park Fields 2 & 3 — $163K
- Whetstone Fencing — $433K
- Upper Kingston Playground — $58.0K
- Upper Kingston Lighting — $900K
- Mac Gray 2.0 Batting Cages — $60.0K
- Bell Park Fencing — $50.0K
- Bell Park Lighting — $430K
- Splashpad Renovation — $75.0K
- Kiwanis Park Playground — $45.0K
- North Highland Park — $483K
4 · Commitment / Policy Status
DOCUMENTED DEBT
What is committed, expiring, pending or still needs validation?
- Debt supported by Parks & Recreation One-Cent: approximately $21.784M outstanding as of 6/30/2026.
- Includes dedicated support for 2022-A/2022-B and 2025 warrant obligations; annual payments follow the debt schedule.
Debt balance source: City of Prattville City-Wide Accounts Payable and Debt Balances, 6/30/2026. Outstanding balance is not the same as the annual debt-service payment.
Debt Service — Level 2 obligation detail
Open an obligation below to see the annual payment, principal/interest where documented, remaining balance where documented, purpose, repayment source and source limitations.
2022-A General Obligation Warrants — $425K
FY27 proposed payment
$425K
Principal
$0
Interest
$425K
Outstanding principal
≈ $9.885M
Balance date
6/30/2026
Repayment source
Parks & Recreation One-Cent
WHAT DID THIS OBLIGATION SUPPORT?
- Tier 1 park projects
- Pratt Park
- Newton Park
- Stanley Jensen Stadium
WHAT DOES THIS MEAN?
The FY27 debt schedule shows no principal payment on 2022-A in FY27. The budget notes that the first principal payment is scheduled for FY2032, after the 2022-B warrant is paid off.
Do not add these numbers together.
The FY27 payment is this year's scheduled debt service. Outstanding principal is the remaining debt balance as of the stated date.
Source basis: FY27 Debt Service Fund / Mayor's Budget and City-Wide Accounts Payable and Debt Balances as of June 30, 2026.
2022-B General Obligation Warrants — $507K
FY27 proposed payment
$507K
Principal
$435K
Interest
$72.4K
Outstanding principal
≈ $1.675M
Balance date
6/30/2026
Repayment source
Parks & Recreation One-Cent
WHAT DID THIS OBLIGATION SUPPORT?
- City debt material describes the purpose broadly as “various projects.”
WHAT DOES THIS MEAN?
Unlike 2022-A, the FY27 payment includes both principal and interest.
PUBLIC DETAIL ENDS HERE:
The reviewed City source set does not provide a sufficiently reliable project-by-project allocation for the 2022-B annual payment, so the Explorer does not assign individual projects by inference.
Do not add these numbers together.
The FY27 payment is this year's scheduled debt service. Outstanding principal is the remaining debt balance as of the stated date.
Source basis: FY27 Debt Service Fund / Mayor's Budget and City-Wide Accounts Payable and Debt Balances as of June 30, 2026.
2025 General Obligation Warrants — P&R share — $592K
FY27 proposed payment
$592K
Principal
Not separately documented
Interest
Not separately documented
Outstanding principal
≈ $14.605M total issue balance
Balance date
6/30/2026
Repayment source
70% P&R / 25% Public Facilities / 5% Infrastructure One-Cent
WHAT DID THIS OBLIGATION SUPPORT?
- City Hall Annex renovations
- Vista Pointe Park improvements
- Public Safety Training Facility
- Stanley Jensen Stadium renovations
- Newton Park renovations — Phase II
- Spillway Park improvements
- Laney Drive Extension
WHAT DOES THIS MEAN?
The 2025 warrant is supported by multiple One-Cent designations. The amount shown here is the Parks & Recreation share in the FY27 proposed budget, not the entire 2025 warrant payment.
Do not add these numbers together.
The FY27 payment is this year's scheduled debt service. Outstanding principal is the remaining debt balance as of the stated date.
Source basis: FY27 Debt Service Fund / Mayor's Budget, Capital Projects Fund, and City-Wide Accounts Payable and Debt Balances as of June 30, 2026.
What Does This Mean?
The designated percentage determines how One-Cent collections flow into this bucket. Annual spending can be higher or lower than the current-year inflow because money can accumulate from prior years and because projects, debt and other obligations occur on different schedules.
Finance's budget presentation shows $4,587,443 in budgeted Parks & Recreation One-Cent uses. This is spending from the designated Parks & Recreation bucket and is not the amount of the annual 22.5% allocation itself.
| Additional Commitment / Reference Item | Amount / Status |
|---|---|
| General Fund One-Cent Parks & Recreation → Debt Service | $1.525M |
| General Fund One-Cent Parks & Recreation → Capital Projects | $483K |
Important:
The four designated areas each receive the same 22.5% share, while 10% is directed to Reserve. The reference dollar amounts use the City's FY2026 budgeted One-Cent structure; FY27 revenue still needs verification.
Allocation is not the same as annual spending.
The percentage determines how current One-Cent collections flow into each designated bucket. A bucket may also contain money accumulated from prior years, and debt or project schedules can cause annual spending to be higher or lower than the current-year inflow.
FY26 → FY27 One-Cent Budgeted Use Same designated buckets, year-over-year context
| Designated Area | FY26 Budgeted Use | FY27 Proposed Use | $ Change | % Change |
|---|---|---|---|---|
| Parks & Recreation | $2.799M | $2.008M | −$792K | −28.3% |
| Education | $1.982M | $1.707M | −$275K | −13.9% |
| Infrastructure | $3.624M | $4.092M | +$468K | +12.9% |
| Public Facilities | $3.719M | $301K | −$3.418M | −91.9% |
Why aren't these amounts equal to the 22.5% annual allocation?
The allocation determines how current One-Cent collections flow into each designated bucket. Budgeted use can be higher or lower because designated balances can carry forward from prior years and because projects, debt service and commitments occur on different schedules.
FY26 baseline: City of Prattville FY2026 public budget presentation, “Use of One Cent Funds.” FY27 figures shown here are the current proposed uses already loaded in this Explorer and remain subject to change before adoption.
One-Cent Sales Tax
See how the penny is allocated, then select a designated area to follow the money from estimated annual allocation to the bucket, proposed spending and current commitment status.
≈ $9.38M
Reference Annual One-Cent Revenue
Based on the City's FY2026 budgeted One-Cent structure. FY27 projected collections still need Finance verification.
FY26 Reference / FY27 Verify
≈ $937.6K
10% Reserve Reference
Illustrative 10% allocation using the FY2026 reference revenue.
≈ $2.110M
Each 22.5% Slice — Reference
Education, Parks & Recreation, Infrastructure and Public Facilities each receive the same 22.5% share.
How the One-Cent Tax Is Divided Allocation map — not a spending chart
CURRENT SELECTION
EDUCATION — 22.5%
Follow this money: allocation → FY26 actual/YTD activity → FY27 proposed use → commitments / restrictions. The detail immediately below changes with this selection.
Education Detail Follow the money from allocation to proposed use
FY26 ACTUAL / YTD
FY27 PROPOSED
COUNCIL REVIEW
1 · Estimated Money In
$2.11M
Approximate 22.5% annual allocation using the City's FY2026 One-Cent revenue reference. FY27 revenue still needs verification.
Reference / Approximate
2 · The Bucket
22.5%
Dedicated education portion of the City one-cent sales tax.
Accumulated prior-year balance: VERIFY
Accumulated prior-year balance: VERIFY
3 · Proposed / Budgeted Money Out
$1.707M
Budgeted uses shown by Finance. This is spending from the designated bucket — not the amount of the annual allocation.
- Board of Education - School Resource Officers — $526K
- The Pratt — $1.181M
4 · Commitment / Policy Status
UNDER REVIEW
What is committed, expiring, pending or still needs validation?
- CACC — ~$527K prior annual allocation · RENEWAL PENDING
- ACBOE direct allocation — ~$700K prior annual allocation · PRIOR COMMITMENT EXPIRING
- School Resource Officers — FY27 treatment / amount to validate
- The Pratt — existing education commitment
FY26 Education actual/YTD — documented July payments
| Board of Education One-Cent payment identified in July report footnote | $61.8K |
| Central Alabama Community College One-Cent payment identified in July report footnote | $45.7K |
Source: July 2026 unaudited Council Expenditure Report. These are FY26 YTD/public-reporting figures, not FY27 available transition funding.
What Does This Mean?
The Education portion receives the same 22.5% share as the other three designated areas. The amount budgeted to be spent in a particular year does not have to equal the amount collected that year because designated funds may carry forward from prior years. FY27 also includes policy decisions involving prior CACC and ACBOE allocations.
Education Allocations Under Review
~$1.227M combined prior annual allocations
CACC (~$527K) plus the prior ACBOE direct allocation (~$700K). These dollars are not counted as available transition funding. Their FY27 treatment depends on renewal decisions, final budget treatment, applicable agreements and verification of permitted uses.
Finance's budget presentation shows $1,706,874 in proposed Education One-Cent uses: School Resource Officers and The Pratt. This is budgeted use from the Education bucket, not the gross annual 22.5% allocation.
| Additional Commitment / Reference Item | Amount / Status |
|---|---|
| Fiscal Year 2027 Education One-Cent gross amount | $1.707M |
| Existing commitments / redirectable amount | VERIFY |
Important:
The four designated areas each receive the same 22.5% share, while 10% is directed to Reserve. The reference dollar amounts use the City's FY2026 budgeted One-Cent structure; FY27 revenue still needs verification.
Allocation is not the same as annual spending.
The percentage determines how current One-Cent collections flow into each designated bucket. A bucket may also contain money accumulated from prior years, and debt or project schedules can cause annual spending to be higher or lower than the current-year inflow.
FY26 → FY27 One-Cent Budgeted Use Same designated buckets, year-over-year context
| Designated Area | FY26 Budgeted Use | FY27 Proposed Use | $ Change | % Change |
|---|---|---|---|---|
| Parks & Recreation | $2.799M | $2.008M | −$792K | −28.3% |
| Education | $1.982M | $1.707M | −$275K | −13.9% |
| Infrastructure | $3.624M | $4.092M | +$468K | +12.9% |
| Public Facilities | $3.719M | $301K | −$3.418M | −91.9% |
Why aren't these amounts equal to the 22.5% annual allocation?
The allocation determines how current One-Cent collections flow into each designated bucket. Budgeted use can be higher or lower because designated balances can carry forward from prior years and because projects, debt service and commitments occur on different schedules.
FY26 baseline: City of Prattville FY2026 public budget presentation, “Use of One Cent Funds.” FY27 figures shown here are the current proposed uses already loaded in this Explorer and remain subject to change before adoption.
One-Cent Sales Tax
See how the penny is allocated, then select a designated area to follow the money from estimated annual allocation to the bucket, proposed spending and current commitment status.
≈ $9.38M
Reference Annual One-Cent Revenue
Based on the City's FY2026 budgeted One-Cent structure. FY27 projected collections still need Finance verification.
FY26 Reference / FY27 Verify
≈ $937.6K
10% Reserve Reference
Illustrative 10% allocation using the FY2026 reference revenue.
≈ $2.110M
Each 22.5% Slice — Reference
Education, Parks & Recreation, Infrastructure and Public Facilities each receive the same 22.5% share.
How the One-Cent Tax Is Divided Allocation map — not a spending chart
CURRENT SELECTION
EDUCATION — 22.5%
Follow this money: allocation → FY26 actual/YTD activity → FY27 proposed use → commitments / restrictions. The detail immediately below changes with this selection.
Infrastructure Detail Follow the money from allocation to proposed use
FY26 ACTUAL / YTD
FY27 PROPOSED
DOCUMENTED COMMITMENTS
1 · Estimated Money In
$2.11M
Approximate 22.5% annual allocation using the City's FY2026 One-Cent revenue reference. FY27 revenue still needs verification.
Reference / Approximate
2 · The Bucket
22.5%
Dedicated one-cent sales-tax dollars used for roads, drainage, sidewalks, paving, infrastructure projects and related debt.
Accumulated prior-year balance: VERIFY
Accumulated prior-year balance: VERIFY
3 · Proposed / Budgeted Money Out
$4.093M
Budgeted uses shown by Finance. This is spending from the designated bucket — not the amount of the annual allocation.
- McQueen Smith Road - Right of Way — $60.0K
- McQueen Smith Road - Road Widening — $17.0K
- ATRIP II - Highway 82 & Highway 31 — $154K
- TAP (Metropolitan Planning Organization) - Sheila Boulevard, Janice Street, Thames — $56.1K
- TAP (Alabama Department of Transportation) - Selma Highway, McGriff, Washington Ferry — $200K
- Metropolitan Planning Organization Carbon Reduction Grant - East Main Street Signals — $364K
- Industrial Access Road - Bowen Way — $85.0K
- McQueen Smith Road Metropolitan Planning Organization Paving — $268K
- Lower Kingston Road / Levee Sidewalks — $131K
- 113 West Main Culvert Repair — $697K
- Portion of Wetumpka Street Drainage Project — $662K
- Gardner Road / Rolling Hills — $4.2K
- Metropolitan Planning Organization Paving - Sheila Boulevard — $232K
- Metropolitan Planning Organization Paving - 4th Street — $124K
- Community Development Block Grant - College Heights Paving — $204K
- Gas Tax Fund Local Paving — $45.4K
- Cemetery Paving — $160K
- Road and Bridge - Industrial Park — $372K
- 2016 Clean Water State Revolving Fund Debt Service — $24.8K
- 2017 Clean Water State Revolving Fund Debt Service — $13.4K
- 2018 Clean Water State Revolving Fund Debt Service — $19.4K
- 2020 Clean Water State Revolving Fund Debt Service (stormwater) — $89.1K
- 2021 Clean Water State Revolving Fund Debt Service — $20.2K
- 2022 Clean Water State Revolving Fund Debt Service (stormwater) — $44.2K
- 2025 General Obligation Warrants — $47.0K
4 · Commitment / Policy Status
DOCUMENTED DEBT
What is committed, expiring, pending or still needs validation?
- Debt supported by Infrastructure One-Cent: approximately $4.377M outstanding as of 6/30/2026.
- Debt and project timing can cause annual use to differ from the current-year 22.5% inflow.
Debt balance source: City of Prattville City-Wide Accounts Payable and Debt Balances, 6/30/2026. Outstanding balance is not the same as the annual debt-service payment.
Debt Service — Level 2 obligation detail
Open an obligation below to see the annual payment, principal/interest where documented, remaining balance where documented, purpose, repayment source and source limitations.
Road & Bridge — Industrial Park — $372K
FY27 proposed payment
$372K
Principal
Not separately documented
Interest
Not separately documented
Outstanding principal
Related GO 2019 balance ≈ $1.063M
Balance date
6/30/2026
Repayment source
Infrastructure-related debt service
WHAT DID THIS OBLIGATION SUPPORT?
- Economic Development / South Industrial Park
WHAT DOES THIS MEAN?
The City debt report separately identifies GO 2019 debt associated with Economic Development / South Industrial Park.
PUBLIC DETAIL ENDS HERE:
The reviewed documents do not explicitly establish that the entire $371,765.88 annual Road & Bridge line maps only to the GO 2019 warrant, so the Explorer does not force a one-to-one match.
Do not add these numbers together.
The FY27 payment is this year's scheduled debt service. Outstanding principal is the remaining debt balance as of the stated date.
Source basis: FY27 Debt Service Fund / Mayor's Budget and City-Wide Accounts Payable and Debt Balances as of June 30, 2026.
2016 CWSRF — $24.8K
FY27 proposed payment
$24.8K
Principal
Not separately documented
Interest
Not separately documented
Repayment source
Infrastructure One-Cent
WHAT DOES THIS MEAN?
Scheduled FY27 Clean Water State Revolving Fund debt service.
Do not add these numbers together.
The FY27 payment is this year's scheduled debt service. Outstanding principal is the remaining debt balance as of the stated date.
Source: FY27 Debt Service Fund / Mayor's Budget.
2017 CWSRF — $13.4K
FY27 proposed payment
$13.4K
Principal
Not separately documented
Interest
Not separately documented
Repayment source
Infrastructure One-Cent
WHAT DOES THIS MEAN?
Scheduled FY27 Clean Water State Revolving Fund debt service.
Do not add these numbers together.
The FY27 payment is this year's scheduled debt service. Outstanding principal is the remaining debt balance as of the stated date.
Source: FY27 Debt Service Fund / Mayor's Budget.
2018 CWSRF — $19.4K
FY27 proposed payment
$19.4K
Principal
Not separately documented
Interest
Not separately documented
Repayment source
Infrastructure One-Cent
WHAT DOES THIS MEAN?
Scheduled FY27 Clean Water State Revolving Fund debt service.
Do not add these numbers together.
The FY27 payment is this year's scheduled debt service. Outstanding principal is the remaining debt balance as of the stated date.
Source: FY27 Debt Service Fund / Mayor's Budget.
2020 CWSRF — Stormwater — $89.1K
FY27 proposed payment
$89.1K
Principal
Not separately documented
Interest
Not separately documented
Repayment source
Infrastructure One-Cent
WHAT DOES THIS MEAN?
Scheduled FY27 CWSRF stormwater debt service.
Do not add these numbers together.
The FY27 payment is this year's scheduled debt service. Outstanding principal is the remaining debt balance as of the stated date.
Source: FY27 Debt Service Fund / Mayor's Budget.
2021 CWSRF — $20.2K
FY27 proposed payment
$20.2K
Principal
$15.0K
Interest
$5.2K
Repayment source
Infrastructure One-Cent
WHAT DID THIS OBLIGATION SUPPORT?
- Maple Street drainage
WHAT DOES THIS MEAN?
The detailed FY27 schedule separates this payment into $15,000 principal and $5,225 interest.
Do not add these numbers together.
The FY27 payment is this year's scheduled debt service. Outstanding principal is the remaining debt balance as of the stated date.
Source basis: FY27 Debt Service Fund / Mayor's Budget and City debt schedule.
2022 CWSRF — Stormwater — $44.2K
FY27 proposed payment
$44.2K
Principal
$31.5K
Interest
$12.7K
Repayment source
Infrastructure One-Cent
WHAT DID THIS OBLIGATION SUPPORT?
- Thomas Avenue
WHAT DOES THIS MEAN?
The detailed FY27 schedule separates this payment into $31,500 principal and $12,705 interest.
Do not add these numbers together.
The FY27 payment is this year's scheduled debt service. Outstanding principal is the remaining debt balance as of the stated date.
Source basis: FY27 Debt Service Fund / Mayor's Budget and City debt schedule.
2025 General Obligation Warrants — Infrastructure share — $47.0K
FY27 proposed payment
$47.0K
Principal
Not separately documented
Interest
Not separately documented
Outstanding principal
≈ $14.605M total issue balance
Balance date
6/30/2026
Repayment source
5% Infrastructure share of designated One-Cent repayment structure
WHAT DID THIS OBLIGATION SUPPORT?
- Projects within the documented 2025 warrant issue
WHAT DOES THIS MEAN?
This is the Infrastructure One-Cent share of the FY27 proposed support for the 2025 warrant issue.
Do not add these numbers together.
The FY27 payment is this year's scheduled debt service. Outstanding principal is the remaining debt balance as of the stated date.
Source basis: FY27 Debt Service Fund / Mayor's Budget and City-Wide Accounts Payable and Debt Balances as of June 30, 2026.
Capital Projects — show project-level funding detail
| Project | Funding detail |
|---|---|
| McQueen Smith Road ROW / Widening | Grant support plus Infrastructure / Infrastructure Reserve One-Cent funding, as identified in the Capital Projects budget. |
| 113 West Main Culvert Repair | $696,600 — identified as 100% Infrastructure One-Cent. |
| Wetumpka Street Drainage | $661,989.16 Infrastructure One-Cent + $728,115.36 Development Reserves. |
Source: FY27 Mayor's Budget, Capital Projects Fund. Mixed funding is shown where the budget identifies more than one source.
What Does This Mean?
The designated percentage determines how One-Cent collections flow into this bucket. Annual spending can be higher or lower than the current-year inflow because money can accumulate from prior years and because projects, debt and other obligations occur on different schedules.
Finance's budget presentation shows $4,092,615 in budgeted Infrastructure One-Cent uses. Annual spending can exceed the current-year 22.5% inflow when prior-year designated balances are also used.
| Additional Commitment / Reference Item | Amount / Status |
|---|---|
| General Fund One-Cent Infrastructure → Capital Projects | $2.693M |
| General Fund One-Cent Infrastructure → Gas Tax / road work | $769K |
| General Fund One-Cent Infrastructure → Debt Service | $630K |
Important:
The four designated areas each receive the same 22.5% share, while 10% is directed to Reserve. The reference dollar amounts use the City's FY2026 budgeted One-Cent structure; FY27 revenue still needs verification.
Allocation is not the same as annual spending.
The percentage determines how current One-Cent collections flow into each designated bucket. A bucket may also contain money accumulated from prior years, and debt or project schedules can cause annual spending to be higher or lower than the current-year inflow.
FY26 → FY27 One-Cent Budgeted Use Same designated buckets, year-over-year context
| Designated Area | FY26 Budgeted Use | FY27 Proposed Use | $ Change | % Change |
|---|---|---|---|---|
| Parks & Recreation | $2.799M | $2.008M | −$792K | −28.3% |
| Education | $1.982M | $1.707M | −$275K | −13.9% |
| Infrastructure | $3.624M | $4.092M | +$468K | +12.9% |
| Public Facilities | $3.719M | $301K | −$3.418M | −91.9% |
Why aren't these amounts equal to the 22.5% annual allocation?
The allocation determines how current One-Cent collections flow into each designated bucket. Budgeted use can be higher or lower because designated balances can carry forward from prior years and because projects, debt service and commitments occur on different schedules.
FY26 baseline: City of Prattville FY2026 public budget presentation, “Use of One Cent Funds.” FY27 figures shown here are the current proposed uses already loaded in this Explorer and remain subject to change before adoption.
One-Cent Sales Tax
See how the penny is allocated, then select a designated area to follow the money from estimated annual allocation to the bucket, proposed spending and current commitment status.
≈ $9.38M
Reference Annual One-Cent Revenue
Based on the City's FY2026 budgeted One-Cent structure. FY27 projected collections still need Finance verification.
FY26 Reference / FY27 Verify
≈ $937.6K
10% Reserve Reference
Illustrative 10% allocation using the FY2026 reference revenue.
≈ $2.110M
Each 22.5% Slice — Reference
Education, Parks & Recreation, Infrastructure and Public Facilities each receive the same 22.5% share.
How the One-Cent Tax Is Divided Allocation map — not a spending chart
CURRENT SELECTION
EDUCATION — 22.5%
Follow this money: allocation → FY26 actual/YTD activity → FY27 proposed use → commitments / restrictions. The detail immediately below changes with this selection.
Public Facilities Detail Follow the money from allocation to proposed use
FY26 ACTUAL / YTD
FY27 PROPOSED
DOCUMENTED COMMITMENTS
1 · Estimated Money In
$2.11M
Approximate 22.5% annual allocation using the City's FY2026 One-Cent revenue reference. FY27 revenue still needs verification.
Reference / Approximate
2 · The Bucket
22.5%
Dedicated one-cent sales-tax dollars used for public facilities, maintenance, improvements and related debt.
Accumulated prior-year balance: VERIFY
Accumulated prior-year balance: VERIFY
3 · Proposed / Budgeted Money Out
$601K
Budgeted uses shown by Finance. This is spending from the designated bucket — not the amount of the annual allocation.
- 2025 General Obligation Warrants — $301K
- Public Works Lot Improvements — $100K
- Facilities Maintenance - HVAC Maintenance Project — $200K
4 · Commitment / Policy Status
DOCUMENTED DEBT
What is committed, expiring, pending or still needs validation?
- Debt supported by Public Facilities One-Cent: approximately $3.651M outstanding as of 6/30/2026.
- The GO 2025 Warrants report identifies a 25% Public Facilities / 70% Parks & Recreation / 5% Infrastructure One-Cent repayment structure.
Debt balance source: City of Prattville City-Wide Accounts Payable and Debt Balances, 6/30/2026. Outstanding balance is not the same as the annual debt-service payment.
Debt Service — Level 2 obligation detail
Open an obligation below to see the annual payment, principal/interest where documented, remaining balance where documented, purpose, repayment source and source limitations.
2025 General Obligation Warrants — Public Facilities share — $301K
FY27 proposed payment
$301K
Principal
Not separately documented
Interest
Not separately documented
Outstanding principal
≈ $14.605M total issue balance
Balance date
6/30/2026
Repayment source
25% Public Facilities share of designated One-Cent repayment structure
WHAT DID THIS OBLIGATION SUPPORT?
- City Hall Annex renovations
- Public Safety Training Facility
- Other projects financed within the documented 2025 warrant issue
WHAT DOES THIS MEAN?
This is the Public Facilities One-Cent share of the FY27 scheduled support for the 2025 warrant issue.
Do not add these numbers together.
The FY27 payment is this year's scheduled debt service. Outstanding principal is the remaining debt balance as of the stated date.
Source basis: FY27 Debt Service Fund / Mayor's Budget and City-Wide Accounts Payable and Debt Balances as of June 30, 2026.
What Does This Mean?
The designated percentage determines how One-Cent collections flow into this bucket. Annual spending can be higher or lower than the current-year inflow because money can accumulate from prior years and because projects, debt and other obligations occur on different schedules.
Finance's budget presentation shows $600,785 in budgeted Public Facilities One-Cent uses. This is spending from the designated bucket, not the amount of the annual 22.5% allocation itself.
| Additional Commitment / Reference Item | Amount / Status |
|---|---|
| General Fund One-Cent Public Facilities → Debt Service | $301K |
Important:
The four designated areas each receive the same 22.5% share, while 10% is directed to Reserve. The reference dollar amounts use the City's FY2026 budgeted One-Cent structure; FY27 revenue still needs verification.
Allocation is not the same as annual spending.
The percentage determines how current One-Cent collections flow into each designated bucket. A bucket may also contain money accumulated from prior years, and debt or project schedules can cause annual spending to be higher or lower than the current-year inflow.
FY26 → FY27 One-Cent Budgeted Use Same designated buckets, year-over-year context
| Designated Area | FY26 Budgeted Use | FY27 Proposed Use | $ Change | % Change |
|---|---|---|---|---|
| Parks & Recreation | $2.799M | $2.008M | −$792K | −28.3% |
| Education | $1.982M | $1.707M | −$275K | −13.9% |
| Infrastructure | $3.624M | $4.092M | +$468K | +12.9% |
| Public Facilities | $3.719M | $301K | −$3.418M | −91.9% |
Why aren't these amounts equal to the 22.5% annual allocation?
The allocation determines how current One-Cent collections flow into each designated bucket. Budgeted use can be higher or lower because designated balances can carry forward from prior years and because projects, debt service and commitments occur on different schedules.
FY26 baseline: City of Prattville FY2026 public budget presentation, “Use of One Cent Funds.” FY27 figures shown here are the current proposed uses already loaded in this Explorer and remain subject to change before adoption.
One-Cent Sales Tax
See how the penny is allocated, then select a designated area to follow the money from estimated annual allocation to the bucket, proposed spending and current commitment status.
≈ $9.38M
Reference Annual One-Cent Revenue
Based on the City's FY2026 budgeted One-Cent structure. FY27 projected collections still need Finance verification.
FY26 Reference / FY27 Verify
≈ $937.6K
10% Reserve Reference
Illustrative 10% allocation using the FY2026 reference revenue.
≈ $2.110M
Each 22.5% Slice — Reference
Education, Parks & Recreation, Infrastructure and Public Facilities each receive the same 22.5% share.
How the One-Cent Tax Is Divided Allocation map — not a spending chart
CURRENT SELECTION
EDUCATION — 22.5%
Follow this money: allocation → FY26 actual/YTD activity → FY27 proposed use → commitments / restrictions. The detail immediately below changes with this selection.
10% Reserve Detail Follow the money from allocation to proposed use
FY26 ACTUAL / YTD
FY27 PROPOSED
DOCUMENTED COMMITMENTS
1 · Estimated Money In
$938K
Approximate 10% reserve allocation using the City's FY2026 One-Cent revenue reference. FY27 revenue still needs verification.
Reference / Approximate
2 · The Bucket
10%
Ordinance-level allocation to be displayed here once the exact current-year amount and reserve status are verified in the budget materials.
Accumulated prior-year balance: VERIFY
Accumulated prior-year balance: VERIFY
3 · Proposed / Budgeted Money Out
VERIFY
Budgeted uses shown by Finance. This is spending from the designated bucket — not the amount of the annual allocation.
- Current-year amount and use — VERIFY
4 · Commitment / Policy Status
PUBLIC DETAIL ENDS
What is committed, expiring, pending or still needs validation?
- Review current projects, debt obligations and accumulated designated balance for this slice.
Why no reserve-specific YTD spending total?
The July public expenditure report does not separately isolate a single YTD expenditure line for the 10% Reserve designation. The Explorer therefore does not infer a reserve spending total from unrelated transfers or General Fund activity.
Status: public detail limited / additional Finance verification required.
What Does This Mean?
The designated percentage determines how One-Cent collections flow into this bucket. Annual spending can be higher or lower than the current-year inflow because money can accumulate from prior years and because projects, debt and other obligations occur on different schedules.
This section remains marked VERIFY in the portal until the current budget documents establish the exact dollar amount and destination for the 10% allocation.
| Additional Commitment / Reference Item | Amount / Status |
|---|---|
| Fiscal Year 2027 amount and destination | VERIFY |
Important:
The four designated areas each receive the same 22.5% share, while 10% is directed to Reserve. The reference dollar amounts use the City's FY2026 budgeted One-Cent structure; FY27 revenue still needs verification.
Allocation is not the same as annual spending.
The percentage determines how current One-Cent collections flow into each designated bucket. A bucket may also contain money accumulated from prior years, and debt or project schedules can cause annual spending to be higher or lower than the current-year inflow.
FY26 → FY27 One-Cent Budgeted Use Same designated buckets, year-over-year context
| Designated Area | FY26 Budgeted Use | FY27 Proposed Use | $ Change | % Change |
|---|---|---|---|---|
| Parks & Recreation | $2.799M | $2.008M | −$792K | −28.3% |
| Education | $1.982M | $1.707M | −$275K | −13.9% |
| Infrastructure | $3.624M | $4.092M | +$468K | +12.9% |
| Public Facilities | $3.719M | $301K | −$3.418M | −91.9% |
Why aren't these amounts equal to the 22.5% annual allocation?
The allocation determines how current One-Cent collections flow into each designated bucket. Budgeted use can be higher or lower because designated balances can carry forward from prior years and because projects, debt service and commitments occur on different schedules.
FY26 baseline: City of Prattville FY2026 public budget presentation, “Use of One Cent Funds.” FY27 figures shown here are the current proposed uses already loaded in this Explorer and remain subject to change before adoption.
Community Initiatives & Partner Agencies
Grouped by service need, type and public benefit so the Council and public can understand both the accounting structure and the community purpose behind the funding.
COUNCIL REVIEW:
The FY27 amounts shown here are proposed, not adopted. Individual appropriations may change during Council budget deliberations. This section is flagged for a final adoption check.
$1,812,951
Community Initiatives Appropriations
Finance Department 404 — Fiscal Year 2027 proposed.
$542,000
City / County Agencies
Library, Humane Society, Health Department and Rural Transportation.
$2,354,951
Combined FY27 Proposed Investment
$1,812,951 + $542,000 shown together for a complete public-facing view.
How to read this:
Finance carries these appropriations in two accounting areas, but this portal shows them together because they represent City investment in outside organizations and community-serving partners. The 33 organizations / lines below are grouped by service need, type and public benefit rather than by accounting code.
Community Investment Review Prior year → request → proposed amount → status
Essential & Public Service Partners
Direct services addressing identifiable community needs.
12 organizations / lines
| Organization | Fiscal Year 2026 Approved | Fiscal Year 2027 Request | Fiscal Year 2027 Proposed | Request Status |
|---|---|---|---|---|
| Prattville/Autauga Humane Society City / County Agency | $120K | $135K | $120K | Request Submitted |
| Autauga-Prattville Public Library City / County Agency | $410K | $410K | $410K | Request Submitted |
| Autauga County Health Department City / County Agency | $12.0K | — | $12.0K | UNK |
| Rural Transportation City / County Agency | $15.0K | — | $0 | UNK |
| Autauga County EMA | $10.0K | — | $10.0K | Request Submitted |
| Autauga County Family Support | $2.5K | $5.0K | $2.5K | Request Submitted |
| Family Sunshine Center | $2.0K | — | $2.0K | Request Submitted |
| Autauga County Rescue Squad | $8.0K | — | $8.0K | UNK |
| R.S.V.P. | $6.0K | — | $6.0K | UNK |
| Warming Center | $0 | — | $10.0K | UNK |
| Animal Control | $5.0K | — | $20.0K | UNK |
| Carastar / Montgomery Area Mental Health | $0 | — | $0 | Request Submitted |
Economic Development, Tourism & Community Assets
Investments that strengthen our economy, business environment, tourism and major community assets.
5 organizations / lines
| Organization | Fiscal Year 2026 Approved | Fiscal Year 2027 Request | Fiscal Year 2027 Proposed | Request Status |
|---|---|---|---|---|
| Prattville Area Chamber of Commerce | $250K | $350K | $250K | Request Submitted |
| Prattville Airport | $120K | — | $120K | UNK |
| Historic Prattville Redevelopment Authority | $63.0K | — | $63.0K | Request Submitted |
| The Pratt | $800K | — | $1.181M | Request Submitted |
| Tourism & Economic Development | $350K | — | $0 | UNK |
Heritage, Education & Quality of Life
Programs supporting our history, education, conservation, civic life and overall quality of life.
10 organizations / lines
| Organization | Fiscal Year 2026 Approved | Fiscal Year 2027 Request | Fiscal Year 2027 Proposed | Request Status |
|---|---|---|---|---|
| Autauga County Heritage Association | $50.0K | — | $50.0K | Request Submitted |
| Autauga Creek Improvement Committee | $5.0K | — | $5.0K | Request Submitted |
| Autauga County Master Gardeners Association | $1.0K | — | $1.0K | Request Submitted |
| Liberty Learning Foundation | $0 | — | $1.0K | Request Submitted |
| Character Council / Coalition | $2.5K | — | $2.5K | Request Submitted |
| Autauga County Conservation District | $10.0K | — | $10.0K | UNK |
| One Community Outreach United | $10.0K | $0 | $10.0K | UNK |
| North Highland Community Center | $10.0K | — | $10.0K | UNK |
| L. M. Smith Development Center | $20.0K | — | $20.0K | UNK |
| Autauga County Black Heritage | $0 | — | $0 | UNK |
Special Purpose & Community Support
Programs and projects addressing specific community needs or purposes.
6 organizations / lines
| Organization | Fiscal Year 2026 Approved | Fiscal Year 2027 Request | Fiscal Year 2027 Proposed | Request Status |
|---|---|---|---|---|
| Prattville Solid Waste Authority | $3.2K | — | $3.2K | UNK |
| Boy Scout Memorial Movement | $10.0K | — | $10.0K | UNK |
| Aging Consortium | $5.0K | — | $5.0K | UNK |
| Oasis of Hope Foundation | $0 | — | $0 | Request Submitted |
| Butterfly Bridge | $0 | — | $0 | Request Submitted |
| Crime Stoppers | $0 | — | $0 | Request Submitted |
Council Flexibility
Before calling a dollar “available,” first determine what kind of dollar it is.
What Does “Council Flexibility” Mean?
Not every dollar in the City budget can simply be moved somewhere else. Some money is restricted by law or by the way it was collected. Some is already committed to debt, contracts or approved obligations. Some is necessary to keep City services operating. Council flexibility is the portion of the budget where elected officials may actually have choices about how money is used.
RESTRICTED
The money has rules attached to it.
It can only be used for certain purposes. Fee-funded Sanitation and Wastewater accounts are examples.
COMMITTED
The City has already made an obligation.
This can include debt payments, contracts or previously approved commitments.
OPERATIONALLY NECESSARY
The service still has to operate.
Police, Fire, Public Works and other essential operations require funding even when the dollars are technically controlled by the City.
POLICY CHOICE
This is where Council may have a decision.
These expenditures may be changed, reduced, redirected or prioritized differently through the budget process.
NEEDS VERIFICATION
We do not know enough yet.
Finance, legal, contractual or other information is needed before calling the money available or unavailable.
How City Money Works Why the headline balance is not the same as money available for any purpose
The FY27 proposal estimates approximately $65.7 million in General Fund revenue. That is the City's primary operating fund — but it does not mean Council has $65.7 million available for a new priority. The first question is not simply “Do we have the money?” It is “What fund is the money in, and what is that money already expected or required to do?”
$65.702M
FY27 PROPOSED GENERAL FUND REVENUE — the starting point for the City's broad operating budget
1 · CORE SERVICES
Run the City
Police, Fire, Public Works, Parks, Courts and administration require people, benefits, fuel, utilities, contracts and daily operating costs.
2 · EXISTING OBLIGATIONS
Honor Commitments
Debt, contracts, transfers and existing commitments can reduce practical flexibility even when the dollars are not legally restricted.
3 · RESTRICTED / DEDICATED
Stay in the Bucket
Some revenues are restricted or dedicated to a particular service or purpose. They cannot simply be treated as General Fund cash for an unrelated priority.
4 · POLICY FLEXIBILITY
Council Choices
After core services, legal restrictions and existing commitments are understood, Council can identify where genuine policy choices and tradeoffs remain.
A large balance does not mean all of that money is available for any purpose.
1. What fund is the money in?
2. Is it restricted, committed or operationally necessary?
3. If not, is using it here a Council policy choice?
GENERAL FUND
The broad operating fund. This is where the City generally has its greatest policy flexibility — after core services and commitments are considered.
ONE-CENT / GAS TAX / DEDICATED FUNDS
Money assigned or restricted to defined purposes. The correct question is whether the proposed use fits the designated bucket.
SANITATION / WASTEWATER
Service or enterprise-type funds supported by charges for those services. Their revenues and expenses should be evaluated within those operations.
Why It Matters A bank balance is not the same thing as spendable cash
A large balance does not mean the City has that much money available for a new priority.
Before Council considers moving money, we need to know: Can it legally be moved? Is it already promised? Is it needed to operate a City service? Or is it truly a policy choice?
$1 in the Budget
Start with the dollar, not the headline balance.
Restricted?
If yes, keep it with its legally or operationally designated purpose.
Committed?
If yes, protect the existing obligation.
Needed for Operations?
If yes, protect the service requirement.
None of Those?
Now it may be a potential Council policy choice.
Working Classification of Budget Lines Use Finance and legal review to move items from “Verify” to a final classification.
| Budget Area / Line | Amount | Working Classification | Why It Matters |
|---|---|---|---|
| Group Health transfer | $4.498M | COMMITTED | Existing obligation |
| Judicial Fund transfer | $384K | OPERATIONALLY NECESSARY | NEEDS VERIFICATION |
| Gas Tax - One-Cent Infrastructure | $769K | RESTRICTED | RESTRICTED / dedicated |
| Debt Service - One-Cent Infrastructure | $630K | RESTRICTED | RESTRICTED / dedicated |
| Debt Service - One-Cent Parks & Rec | $1.525M | RESTRICTED | RESTRICTED / dedicated |
| Debt Service - One-Cent Public Facilities | $301K | RESTRICTED | RESTRICTED / dedicated |
| Striplin Business Center transfer | $906K | Split / Documented | Existing obligation |
| Community Initiatives | $1.813M | POLICY CHOICE | Council POLICY CHOICE |
| City / County Agencies | $542K | POLICY CHOICE | Council POLICY CHOICE |
School System Transition
Separate what prior work has established from what the current validation exercise is intended to answer before a final transition decision.
Know → Verify
Decision Framework
Why a Validation Exercise? Prior work → remaining questions → decision
Criterion — Prior Work Completed
What it provides Prior Work
The Criterion work established important baseline information and helped define the municipal-school-system question.
Dr. Ira Harvey — Current Validation Exercise
Why Council authorized it Validation Pending
Decision-level questions still need to be validated before Council can responsibly make a final transition decision.
The purpose is not simply to repeat prior work — it is to turn prior analysis into decision-ready, independently validated information.
The current validation exercise is intended to validate the remaining assumptions, costs, obligations, transition requirements and implementation questions needed to move from prior analysis to a Council decision.
What We Know / Prior Work Criterion and other established information
Facilities Previously Established
Prior work identifies the school facilities serving the area and provides a starting point for transition planning.
Transportation Previously Established
Existing transportation operations provide a baseline for understanding routes, buses and service requirements.
Personnel Previously Established
Existing staffing and school operations provide a baseline for estimating the workforce a municipal system would need.
Finance Established Baselines
Existing City budget flows and current education-related funding can be identified. That does not by itself establish what is legally or practically available for transition.
Municipal-System Pathway Previously Established
Prior work establishes a foundation for evaluating creation of a municipal system, but additional transition-level detail is still needed.
What We Still Need to Validate Dr. Ira Harvey validation exercise
Facilities & Condition Validation Exercise
Facility condition, deferred maintenance, capital needs, ownership/transfer questions and what the City would actually inherit.
Transportation Validation Exercise
Bus assets, routes, fleet requirements, transfer issues and startup transportation costs.
Personnel & Payroll Validation Exercise
Employee transition, salary and benefit assumptions, Human Resources setup and first-year payroll requirements.
Finance & Startup Bridge Validation Exercise
Actual startup requirement, operating model, state-funding timing, local revenue flows and the size/timing of any transition bridge.
Legal, Governance & Accreditation Validation Exercise
Detailed legal sequence, agreements, district boundaries, governance, accreditation and implementation milestones.
Assets, Debt & Obligations Validation Exercise
Who owns what, what transfers, outstanding debt, maintenance obligations and any liabilities that follow the assets.
What Is the Process?
From what we already know to a final Council decision.
1
WHAT WE ALREADY KNOW
Start with information already known or previously established.
2
VALIDATION EXERCISE
Validate the remaining information needed for a final decision.
3
VERIFIED TRANSITION REQUIREMENT
Determine the actual startup costs, operating needs and transition bridge.
4
FUNDING PLAN
Identify which verified funding sources could support the transition.
5
COUNCIL DECISION
Use validated costs, obligations and funding options to make the policy decision.
Education Funding Options Potential → Under Review → Verified → Included
Changes in existing Education One-Cent commitments may create future education funding capacity. These dollars remain potential
until Council decisions, agreements and final FY27 budget treatment are validated.
| Education Allocation / Item | Prior Annual Amount | Current Status | Transition Relevance |
|---|---|---|---|
| CACC allocation | ~$527,384 | Renewal Pending | Fiscal Year 2027 treatment depends on Council's renewal decision and permitted use. |
| ACBOE direct allocation | ~$699,573 | Prior Commitment Expiring | Potential education capacity, subject to final FY27 validation and permitted use. |
| School Resource Officers | ~$355,195 prior year | Verify FY27 | Do not count until ongoing SRO treatment is validated. |
| The Pratt | $400,000 annually | Committed | Not presently counted as transition capacity. |
Education Allocations Under Review
Important:
These amounts are shown because their Fiscal Year 2027 status requires clarification or a policy decision. They are not counted as available school-transition revenue.
~$1.227M combined prior annual allocations
Not yet counted as transition revenue. It moves into the funding model only after validation.
Transition Funding Plan Potential sources must be verified before they are counted.
Funding principle:
The transition model should not assume that every City balance is available. Potential sources move through a sequence: verified education recapture, verified recurring General Fund capacity, identified Council policy choices, realized year-end operating performance, and emergency reserves only as a contingency backstop.
1. Education Recapture
Count only the verified unencumbered portion.
2. Recurring Capacity
Revenue remaining after actual recurring obligations.
3. Policy Choices
Specific non-mandatory lines Council chooses to redirect.
4. Year-End Performance
Use only after the books close and the addition is realized.
5. Reserves
Backstop only — not the planned funding source.
This is not a separate City budget. It is an independent educational and explanatory tool prepared by Councilor Wade Newman using City budget documents and Finance Department information.
Historical figures, reference calculations, estimates and items still awaiting confirmation are identified as such. Budget information may change during the budget process. Official City of Prattville budget and financial documents remain the controlling source.