{
  "generated_at": "2026-10-29 (second pass adds F200-F282, comparisons after the FY2025 block, and tables)",
  "conventions": "value is the number as printed (negatives for amounts printed in parentheses or described as reductions); value_as_printed keeps the printed form where it differs. 'page' gives the printed page and, where different, the PDF page. Status follows the document's own label: proposed (Oct 2025 proposal through the Dec 8, 2025 final proposal), adopted (original budget as adopted Dec 9, 2025), amended, projected (estimates/forecasts), actual (year-to-date, cash-basis or audited as noted).",
  "figures": [
    {
      "id": "F001",
      "value": 603696865,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "not stated (total proposed budget; the release does not name the fund scope)",
      "category": "total proposed budget",
      "status": "proposed",
      "document": "City of Aurora news release 'City of Aurora Unveils 2027 Proposed Budget' (published Oct 26, 2026); browser text capture evidence/budget/captures/city_news_2027_proposed_budget_2026-10-26.txt",
      "url": "https://www.aurora.il.us/News-articles/City-of-Aurora-Unveils-2027-Proposed-Budget",
      "page": "web page, paragraph 2",
      "quote": "The proposed budget is currently set at $603,696,865, which represents an $84,736,709 reduction compared to the 2026 fiscal year.",
      "value_as_printed": "$603,696,865"
    },
    {
      "id": "F002",
      "value": -84736709,
      "unit": "USD",
      "fiscal_year": "FY2027 vs FY2026",
      "fund": "not stated",
      "category": "stated change from 2026 (the 2026 comparison figure is not printed)",
      "status": "proposed",
      "document": "City of Aurora news release 'City of Aurora Unveils 2027 Proposed Budget' (published Oct 26, 2026); browser text capture evidence/budget/captures/city_news_2027_proposed_budget_2026-10-26.txt",
      "url": "https://www.aurora.il.us/News-articles/City-of-Aurora-Unveils-2027-Proposed-Budget",
      "page": "web page, paragraph 2",
      "quote": "an $84,736,709 reduction compared to the 2026 fiscal year",
      "value_as_printed": "$84,736,709 reduction"
    },
    {
      "id": "F003",
      "value": "no amount",
      "unit": "text",
      "fiscal_year": "FY2027",
      "fund": "not stated in the document",
      "category": "one-time funding / ongoing expenses (narrative, no figure)",
      "status": "proposed",
      "document": "City of Aurora news release 'City of Aurora Unveils 2027 Proposed Budget' (published Oct 26, 2026); browser text capture evidence/budget/captures/city_news_2027_proposed_budget_2026-10-26.txt",
      "url": "https://www.aurora.il.us/News-articles/City-of-Aurora-Unveils-2027-Proposed-Budget",
      "page": "web page, paragraph 2",
      "quote": "This decision allows for a lessened reliance on one-time funding stopgaps to balance the budget, while beginning the longer-term work of bringing ongoing expenses into alignment with sustainable revenues."
    },
    {
      "id": "F004",
      "value": 6.84,
      "unit": "percent",
      "fiscal_year": "FY2027",
      "fund": "Police Department (fund not stated)",
      "category": "department budget change (base not stated)",
      "status": "proposed",
      "document": "City of Aurora news release 'City of Aurora Unveils 2027 Proposed Budget' (published Oct 26, 2026); browser text capture evidence/budget/captures/city_news_2027_proposed_budget_2026-10-26.txt",
      "url": "https://www.aurora.il.us/News-articles/City-of-Aurora-Unveils-2027-Proposed-Budget",
      "page": "web page, paragraph 3",
      "quote": "The City’s Police and Fire Departments are set to increase their budgets by 6.84 percent and 7.80 percent, respectively."
    },
    {
      "id": "F005",
      "value": 7.8,
      "unit": "percent",
      "fiscal_year": "FY2027",
      "fund": "Fire Department (fund not stated)",
      "category": "department budget change (base not stated)",
      "status": "proposed",
      "document": "City of Aurora news release 'City of Aurora Unveils 2027 Proposed Budget' (published Oct 26, 2026); browser text capture evidence/budget/captures/city_news_2027_proposed_budget_2026-10-26.txt",
      "url": "https://www.aurora.il.us/News-articles/City-of-Aurora-Unveils-2027-Proposed-Budget",
      "page": "web page, paragraph 3",
      "quote": "The City’s Police and Fire Departments are set to increase their budgets by 6.84 percent and 7.80 percent, respectively."
    },
    {
      "id": "F006",
      "value": 9.8,
      "unit": "USD millions",
      "fiscal_year": "FY2027",
      "fund": "not stated (paragraph refers to the Water and Sewer Fund)",
      "category": "capital / infrastructure: lead service line replacement",
      "status": "proposed",
      "document": "City of Aurora news release 'City of Aurora Unveils 2027 Proposed Budget' (published Oct 26, 2026); browser text capture evidence/budget/captures/city_news_2027_proposed_budget_2026-10-26.txt",
      "url": "https://www.aurora.il.us/News-articles/City-of-Aurora-Unveils-2027-Proposed-Budget",
      "page": "web page, paragraph 4",
      "quote": "the proposed 2027 budget includes $9.8 million for this essential initiative, along with an additional $7.35 million for water main evaluation, repair, and replacement."
    },
    {
      "id": "F007",
      "value": 7.35,
      "unit": "USD millions",
      "fiscal_year": "FY2027",
      "fund": "not stated",
      "category": "capital / infrastructure: water main evaluation, repair, and replacement",
      "status": "proposed",
      "document": "City of Aurora news release 'City of Aurora Unveils 2027 Proposed Budget' (published Oct 26, 2026); browser text capture evidence/budget/captures/city_news_2027_proposed_budget_2026-10-26.txt",
      "url": "https://www.aurora.il.us/News-articles/City-of-Aurora-Unveils-2027-Proposed-Budget",
      "page": "web page, paragraph 4",
      "quote": "an additional $7.35 million for water main evaluation, repair, and replacement"
    },
    {
      "id": "F008",
      "value": 7.35,
      "unit": "USD millions",
      "fiscal_year": "FY2027",
      "fund": "not stated",
      "category": "capital / infrastructure: neighborhood street resurfacing (about 35 lane-miles)",
      "status": "proposed",
      "document": "City of Aurora news release 'City of Aurora Unveils 2027 Proposed Budget' (published Oct 26, 2026); browser text capture evidence/budget/captures/city_news_2027_proposed_budget_2026-10-26.txt",
      "url": "https://www.aurora.il.us/News-articles/City-of-Aurora-Unveils-2027-Proposed-Budget",
      "page": "web page, paragraph 5",
      "quote": "The proposed budget also includes $7.35 million to resurface approximately 35 lane-miles of neighborhood streets"
    },
    {
      "id": "F009",
      "value": 3.5,
      "unit": "USD millions",
      "fiscal_year": "FY2027",
      "fund": "not stated",
      "category": "capital / infrastructure: arterial and collector roads (about 15 to 20 lane-miles)",
      "status": "proposed",
      "document": "City of Aurora news release 'City of Aurora Unveils 2027 Proposed Budget' (published Oct 26, 2026); browser text capture evidence/budget/captures/city_news_2027_proposed_budget_2026-10-26.txt",
      "url": "https://www.aurora.il.us/News-articles/City-of-Aurora-Unveils-2027-Proposed-Budget",
      "page": "web page, paragraph 5",
      "quote": "alongside $3.5 million for approximately 15 to 20 lane-miles of arterial and collector roads"
    },
    {
      "id": "F010",
      "value": 1.5,
      "unit": "USD millions",
      "fiscal_year": "FY2027",
      "fund": "not stated",
      "category": "payment to Aurora Civic Center Authority",
      "status": "proposed",
      "document": "City of Aurora news release 'City of Aurora Unveils 2027 Proposed Budget' (published Oct 26, 2026); browser text capture evidence/budget/captures/city_news_2027_proposed_budget_2026-10-26.txt",
      "url": "https://www.aurora.il.us/News-articles/City-of-Aurora-Unveils-2027-Proposed-Budget",
      "page": "web page, paragraph 6",
      "quote": "will receive a $1.5 million payment as the organization progresses in its efforts to maintain financial sustainability"
    },
    {
      "id": "F011",
      "value": "no amount",
      "unit": "text",
      "fiscal_year": "FY2027",
      "fund": "property tax levy",
      "category": "general levy (narrative)",
      "status": "proposed",
      "document": "City of Aurora news release 'City of Aurora Unveils 2027 Proposed Budget' (published Oct 26, 2026); browser text capture evidence/budget/captures/city_news_2027_proposed_budget_2026-10-26.txt",
      "url": "https://www.aurora.il.us/News-articles/City-of-Aurora-Unveils-2027-Proposed-Budget",
      "page": "web page, paragraph 10",
      "quote": "The current proposed budget would keep the general tax levy flat"
    },
    {
      "id": "F020",
      "value": 596088959,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "gross total expenditures",
      "status": "proposed",
      "document": "City of Aurora 2026 Proposed Budget, budget message dated Oct 15, 2025 (official file retrieved from Wayback capture 20251016222408); evidence/budget/City_2026_Proposed_Budget_Oct2025_via_Wayback_20251016.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/2/finance/documents/budget/2026-proposed-budget.pdf",
      "page": "budget message p. v (PDF p. 12)",
      "quote": "Gross Total Expenditures $759,664,038 $596,088,959",
      "value_as_printed": "$596,088,959"
    },
    {
      "id": "F021",
      "value": "xxxxxxxxx",
      "unit": "as printed",
      "fiscal_year": "FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "carryovers (line printed without an amount)",
      "status": "proposed",
      "document": "City of Aurora 2026 Proposed Budget, budget message dated Oct 15, 2025 (official file retrieved from Wayback capture 20251016222408); evidence/budget/City_2026_Proposed_Budget_Oct2025_via_Wayback_20251016.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/2/finance/documents/budget/2026-proposed-budget.pdf",
      "page": "budget message p. v (PDF p. 12)",
      "quote": "Carryovers (57,052,900) xxxxxxxxx",
      "value_as_printed": "xxxxxxxxx",
      "note": "2025 column shows (57,052,900); 2026 column shows xxxxxxxxx."
    },
    {
      "id": "F022",
      "value": 596088959,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "net total expenditures",
      "status": "proposed",
      "document": "City of Aurora 2026 Proposed Budget, budget message dated Oct 15, 2025 (official file retrieved from Wayback capture 20251016222408); evidence/budget/City_2026_Proposed_Budget_Oct2025_via_Wayback_20251016.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/2/finance/documents/budget/2026-proposed-budget.pdf",
      "page": "budget message p. v (PDF p. 12)",
      "quote": "Net Total Expenditures $702,611,138 $596,088,959",
      "value_as_printed": "$596,088,959"
    },
    {
      "id": "F023",
      "value": -163575079,
      "unit": "USD",
      "fiscal_year": "FY2026 vs FY2025",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "change before prior-year carryovers deducted",
      "status": "proposed",
      "document": "City of Aurora 2026 Proposed Budget, budget message dated Oct 15, 2025 (official file retrieved from Wayback capture 20251016222408); evidence/budget/City_2026_Proposed_Budget_Oct2025_via_Wayback_20251016.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/2/finance/documents/budget/2026-proposed-budget.pdf",
      "page": "budget message p. v (PDF p. 12)",
      "quote": "Before Prior-Year Carryovers Deducted ($163,575,079)",
      "value_as_printed": "($163,575,079)"
    },
    {
      "id": "F024",
      "value": -106522179,
      "unit": "USD",
      "fiscal_year": "FY2026 vs FY2025",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "change after prior-year carryovers deducted",
      "status": "proposed",
      "document": "City of Aurora 2026 Proposed Budget, budget message dated Oct 15, 2025 (official file retrieved from Wayback capture 20251016222408); evidence/budget/City_2026_Proposed_Budget_Oct2025_via_Wayback_20251016.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/2/finance/documents/budget/2026-proposed-budget.pdf",
      "page": "budget message p. v (PDF p. 12)",
      "quote": "After Prior-Year Carryovers Deducted ($106,522,179)",
      "value_as_printed": "($106,522,179)"
    },
    {
      "id": "F025",
      "value": 525766503,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "budgeted revenues",
      "status": "proposed",
      "document": "City of Aurora 2026 Proposed Budget, budget message dated Oct 15, 2025 (official file retrieved from Wayback capture 20251016222408); evidence/budget/City_2026_Proposed_Budget_Oct2025_via_Wayback_20251016.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/2/finance/documents/budget/2026-proposed-budget.pdf",
      "page": "p. 8 (PDF p. 28), Summary of Revenues, Expenditures, and Changes in Fund Balances by Fund",
      "quote": "COMBINED TOTAL 824,619,960 525,766,503 596,088,959 (70,322,456) 754,297,504"
    },
    {
      "id": "F026",
      "value": -70322456,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "budgeted excess/(deficiency)",
      "status": "proposed",
      "document": "City of Aurora 2026 Proposed Budget, budget message dated Oct 15, 2025 (official file retrieved from Wayback capture 20251016222408); evidence/budget/City_2026_Proposed_Budget_Oct2025_via_Wayback_20251016.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/2/finance/documents/budget/2026-proposed-budget.pdf",
      "page": "p. 8 (PDF p. 28)",
      "quote": "COMBINED TOTAL 824,619,960 525,766,503 596,088,959 (70,322,456) 754,297,504",
      "value_as_printed": "(70,322,456)"
    },
    {
      "id": "F027",
      "value": 247541293,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "General Fund (Fund 101)",
      "category": "budgeted revenues",
      "status": "proposed",
      "document": "City of Aurora 2026 Proposed Budget, budget message dated Oct 15, 2025 (official file retrieved from Wayback capture 20251016222408); evidence/budget/City_2026_Proposed_Budget_Oct2025_via_Wayback_20251016.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/2/finance/documents/budget/2026-proposed-budget.pdf",
      "page": "p. 7 (PDF p. 27)",
      "quote": "101 GENERAL 28,000,000 247,541,293 249,904,839 (2,363,546) 25,636,454"
    },
    {
      "id": "F028",
      "value": 249904839,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "General Fund (Fund 101)",
      "category": "budgeted expenditures",
      "status": "proposed",
      "document": "City of Aurora 2026 Proposed Budget, budget message dated Oct 15, 2025 (official file retrieved from Wayback capture 20251016222408); evidence/budget/City_2026_Proposed_Budget_Oct2025_via_Wayback_20251016.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/2/finance/documents/budget/2026-proposed-budget.pdf",
      "page": "p. 7 (PDF p. 27)",
      "quote": "101 GENERAL 28,000,000 247,541,293 249,904,839 (2,363,546) 25,636,454"
    },
    {
      "id": "F029",
      "value": -2363546,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "General Fund (Fund 101)",
      "category": "budgeted excess/(deficiency)",
      "status": "proposed",
      "document": "City of Aurora 2026 Proposed Budget, budget message dated Oct 15, 2025 (official file retrieved from Wayback capture 20251016222408); evidence/budget/City_2026_Proposed_Budget_Oct2025_via_Wayback_20251016.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/2/finance/documents/budget/2026-proposed-budget.pdf",
      "page": "p. 7 (PDF p. 27)",
      "quote": "101 GENERAL 28,000,000 247,541,293 249,904,839 (2,363,546) 25,636,454",
      "value_as_printed": "(2,363,546)"
    },
    {
      "id": "F030",
      "value": 61723726,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "Water & Sewer Fund (510, enterprise)",
      "category": "budgeted expenditures",
      "status": "proposed",
      "document": "City of Aurora 2026 Proposed Budget, budget message dated Oct 15, 2025 (official file retrieved from Wayback capture 20251016222408); evidence/budget/City_2026_Proposed_Budget_Oct2025_via_Wayback_20251016.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/2/finance/documents/budget/2026-proposed-budget.pdf",
      "page": "p. 8 (PDF p. 28)",
      "quote": "510 WATER & SEWER 9,288,854 54,815,625 61,723,726 (6,908,101) 2,380,753"
    },
    {
      "id": "F031",
      "value": "10/9/2026",
      "unit": "date",
      "fiscal_year": "FY2027 (planned schedule)",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "planned date for the Mayor's proposed 2027 budget (budget planning calendar)",
      "status": "proposed",
      "document": "City of Aurora 2026 Proposed Budget, budget message dated Oct 15, 2025 (official file retrieved from Wayback capture 20251016222408); evidence/budget/City_2026_Proposed_Budget_Oct2025_via_Wayback_20251016.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/2/finance/documents/budget/2026-proposed-budget.pdf",
      "page": "p. 3 (PDF p. 21), Budget Planning Calendar",
      "quote": "Mayor's proposed City Budget presented to the City Council. | 10/9/2026"
    },
    {
      "id": "F040",
      "value": 687.9,
      "unit": "USD millions",
      "fiscal_year": "FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "total expenditures including carryovers",
      "status": "proposed",
      "document": "2026 Final Wrap up budget presentation, Finance/Committee of the Whole Dec 2, 2025 (Legistar 25-0946 attachment); evidence/budget/25-0946_2026_Final_Wrap_up_budget_presentation_COW_12-2-2025.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/78781861-0c17-4ffb-b567-1b6905adc241.pdf",
      "page": "slide 3 (PDF p. 3)",
      "quote": "$687.9M IN EXPENDITURES (INCLUDES $75.7M CARRYOVERS)"
    },
    {
      "id": "F041",
      "value": 541.1,
      "unit": "USD millions",
      "fiscal_year": "FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "total revenue",
      "status": "proposed",
      "document": "2026 Final Wrap up budget presentation, Finance/Committee of the Whole Dec 2, 2025 (Legistar 25-0946 attachment); evidence/budget/25-0946_2026_Final_Wrap_up_budget_presentation_COW_12-2-2025.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/78781861-0c17-4ffb-b567-1b6905adc241.pdf",
      "page": "slide 3 (PDF p. 3)",
      "quote": "$541.1M IN REVENUE"
    },
    {
      "id": "F042",
      "value": 146.8,
      "unit": "USD millions",
      "fiscal_year": "FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "revenues and financing sources from prior years (carryovers, prior surpluses, timing differences)",
      "status": "proposed",
      "document": "2026 Final Wrap up budget presentation, Finance/Committee of the Whole Dec 2, 2025 (Legistar 25-0946 attachment); evidence/budget/25-0946_2026_Final_Wrap_up_budget_presentation_COW_12-2-2025.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/78781861-0c17-4ffb-b567-1b6905adc241.pdf",
      "page": "slide 3 (PDF p. 3)",
      "quote": "$146.8M BUDGETED REVENUES AND FINANCING SOURCES FROM 2025 AND PRIOR",
      "note": "Sub-bullets on the slide: '$75.7 MILLION IN CARRYOVERS', 'PRIOR SURPLUSES GENERATED', 'TIMING DIFFERENCES IN EXPENSES'."
    },
    {
      "id": "F043",
      "value": 326339,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "General Fund (Fund 101)",
      "category": "surplus/(deficit) before carryovers (revenues 249,563,893; expenditures 249,237,554)",
      "status": "proposed",
      "document": "2026 Final Wrap up budget presentation, Finance/Committee of the Whole Dec 2, 2025 (Legistar 25-0946 attachment); evidence/budget/25-0946_2026_Final_Wrap_up_budget_presentation_COW_12-2-2025.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/78781861-0c17-4ffb-b567-1b6905adc241.pdf",
      "page": "slide 5 (PDF p. 5)",
      "quote": "SURPLUS/(DEFICIT) $326,339",
      "value_as_printed": "$326,339"
    },
    {
      "id": "F044",
      "value": -3333161,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "General Fund (Fund 101)",
      "category": "surplus/(deficit) after adding carryovers (revenue carryovers 153,600; expenditure carryovers 3,813,100)",
      "status": "proposed",
      "document": "2026 Final Wrap up budget presentation, Finance/Committee of the Whole Dec 2, 2025 (Legistar 25-0946 attachment); evidence/budget/25-0946_2026_Final_Wrap_up_budget_presentation_COW_12-2-2025.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/78781861-0c17-4ffb-b567-1b6905adc241.pdf",
      "page": "slide 6 (PDF p. 6)",
      "quote": "SURPLUS/(DEFICIT) ($3,333,161)",
      "value_as_printed": "($3,333,161)"
    },
    {
      "id": "F045",
      "value": 3813100,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "General Fund (Fund 101)",
      "category": "expenditure carryovers shown on the slide",
      "status": "proposed",
      "document": "2026 Final Wrap up budget presentation, Finance/Committee of the Whole Dec 2, 2025 (Legistar 25-0946 attachment); evidence/budget/25-0946_2026_Final_Wrap_up_budget_presentation_COW_12-2-2025.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/78781861-0c17-4ffb-b567-1b6905adc241.pdf",
      "page": "slide 6 (PDF p. 6)",
      "quote": "CARRYOVERS 3,813,100"
    },
    {
      "id": "F046",
      "value": 688034474,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "gross total expenditures",
      "status": "proposed",
      "document": "'Proposed 2026 Budget Expenditure Summary', Legistar 25-0946 attachment '2026 Expenditures Summary-20251208'; evidence/budget/25-0946_2026_Expenditures_Summary_20251208.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/9c30b5e3-eac0-4c30-afbc-34179fd25ffd.pdf",
      "page": "p. 1",
      "quote": "Gross Total Expenditures $759,664,038 $688,034,474"
    },
    {
      "id": "F047",
      "value": -75806400,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "carryovers",
      "status": "proposed",
      "document": "'Proposed 2026 Budget Expenditure Summary', Legistar 25-0946 attachment '2026 Expenditures Summary-20251208'; evidence/budget/25-0946_2026_Expenditures_Summary_20251208.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/9c30b5e3-eac0-4c30-afbc-34179fd25ffd.pdf",
      "page": "p. 1",
      "quote": "Carryovers (57,052,900) (75,806,400)",
      "value_as_printed": "(75,806,400)"
    },
    {
      "id": "F048",
      "value": 612228074,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "net total expenditures",
      "status": "proposed",
      "document": "'Proposed 2026 Budget Expenditure Summary', Legistar 25-0946 attachment '2026 Expenditures Summary-20251208'; evidence/budget/25-0946_2026_Expenditures_Summary_20251208.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/9c30b5e3-eac0-4c30-afbc-34179fd25ffd.pdf",
      "page": "p. 1",
      "quote": "Net Total Expenditures $702,611,138 $612,228,074"
    },
    {
      "id": "F049",
      "value": 75806900,
      "unit": "USD",
      "fiscal_year": "FY2026 (2025 to 2026)",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "total expenditure carryovers",
      "status": "proposed",
      "document": "Schedule 2, '2026 Budget 2025 to 2026 Carryovers' (Legistar 25-0946 attachment); evidence/budget/25-0946_Schedule2_Carryovers2026_12-08-2025.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/fc10d85c-ca49-459c-967f-0e45950e46b7.pdf",
      "page": "p. 6",
      "quote": "Total Expenditure Carryovers 75,806,900"
    },
    {
      "id": "F050",
      "value": 2635300,
      "unit": "USD",
      "fiscal_year": "FY2026 (2025 to 2026)",
      "fund": "All funds (General Fund 153,600; Airport Fund 2,481,700)",
      "category": "total revenue carryovers (grant revenues)",
      "status": "proposed",
      "document": "Schedule 2, '2026 Budget 2025 to 2026 Carryovers' (Legistar 25-0946 attachment); evidence/budget/25-0946_Schedule2_Carryovers2026_12-08-2025.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/fc10d85c-ca49-459c-967f-0e45950e46b7.pdf",
      "page": "p. 1",
      "quote": "Total Revenue Carryovers 2,635,300"
    },
    {
      "id": "F051",
      "value": 3930600,
      "unit": "USD",
      "fiscal_year": "FY2026 (2025 to 2026)",
      "fund": "General Fund (Fund 101)",
      "category": "expenditure carryovers",
      "status": "proposed",
      "document": "Schedule 2, '2026 Budget 2025 to 2026 Carryovers' (Legistar 25-0946 attachment); evidence/budget/25-0946_Schedule2_Carryovers2026_12-08-2025.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/fc10d85c-ca49-459c-967f-0e45950e46b7.pdf",
      "page": "p. 2",
      "quote": "Total General Fund 3,930,600"
    },
    {
      "id": "F052",
      "value": 153600,
      "unit": "USD",
      "fiscal_year": "FY2026 (2025 to 2026)",
      "fund": "General Fund (Fund 101)",
      "category": "revenue carryovers",
      "status": "proposed",
      "document": "Schedule 2, '2026 Budget 2025 to 2026 Carryovers' (Legistar 25-0946 attachment); evidence/budget/25-0946_Schedule2_Carryovers2026_12-08-2025.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/fc10d85c-ca49-459c-967f-0e45950e46b7.pdf",
      "page": "p. 1",
      "quote": "Total General Fund 153,600"
    },
    {
      "id": "F053",
      "value": 12572600,
      "unit": "USD",
      "fiscal_year": "FY2026 (2025 to 2026)",
      "fund": "Water & Sewer Fund (510)",
      "category": "expenditure carryovers",
      "status": "proposed",
      "document": "Schedule 2, '2026 Budget 2025 to 2026 Carryovers' (Legistar 25-0946 attachment); evidence/budget/25-0946_Schedule2_Carryovers2026_12-08-2025.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/fc10d85c-ca49-459c-967f-0e45950e46b7.pdf",
      "page": "p. 5",
      "quote": "Total Water & Sewer Fund 12,572,600"
    },
    {
      "id": "F054",
      "value": 25100000,
      "unit": "USD",
      "fiscal_year": "FY2026 (2025 to 2026)",
      "fund": "2025C GO Bond Project Fund (358, capital projects)",
      "category": "expenditure carryovers",
      "status": "proposed",
      "document": "Schedule 2, '2026 Budget 2025 to 2026 Carryovers' (Legistar 25-0946 attachment); evidence/budget/25-0946_Schedule2_Carryovers2026_12-08-2025.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/fc10d85c-ca49-459c-967f-0e45950e46b7.pdf",
      "page": "p. 5",
      "quote": "Total 2025C GO Bond Project 25,100,000"
    },
    {
      "id": "F055",
      "value": 7068500,
      "unit": "USD",
      "fiscal_year": "FY2026 (2025 to 2026)",
      "fund": "Capital Improvements Fund (340)",
      "category": "expenditure carryovers",
      "status": "proposed",
      "document": "Schedule 2, '2026 Budget 2025 to 2026 Carryovers' (Legistar 25-0946 attachment); evidence/budget/25-0946_Schedule2_Carryovers2026_12-08-2025.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/fc10d85c-ca49-459c-967f-0e45950e46b7.pdf",
      "page": "p. 5",
      "quote": "Total Capital Improvements Fund 7,068,500"
    },
    {
      "id": "F056",
      "value": 16138615,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "net change to expenditures between 'Initially Proposed' and 'Final Proposed' budget (late changes)",
      "status": "proposed",
      "document": "Schedule 1, '2026 Budget Schedule of Budget Changes as of December 8, 2025' (Legistar 25-0946 attachment); evidence/budget/25-0946_Schedule1_LateChanges_2026_12-08-2025.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/405bfb6a-6662-4f8b-9a7c-972ea5e808af.pdf",
      "page": "p. 7",
      "quote": "Total Expenditure Changes 132,457,022 16,138,615 148,595,637",
      "note": "Columns: Initially Proposed Budget | Change | Final Proposed Budget (affected accounts only)."
    },
    {
      "id": "F057",
      "value": 12929300,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "net change to revenues between 'Initially Proposed' and 'Final Proposed' budget (late changes)",
      "status": "proposed",
      "document": "Schedule 1, '2026 Budget Schedule of Budget Changes as of December 8, 2025' (Legistar 25-0946 attachment); evidence/budget/25-0946_Schedule1_LateChanges_2026_12-08-2025.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/405bfb6a-6662-4f8b-9a7c-972ea5e808af.pdf",
      "page": "p. 1",
      "quote": "Total Revenue Changes 6,870,000 12,929,300 19,799,300",
      "note": "Columns as in F056."
    },
    {
      "id": "F058",
      "value": 2000000,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "General Fund (Fund 101)",
      "category": "transfer in from Gaming Tax Fund (215) added as a late change",
      "status": "proposed",
      "document": "Schedule 1, '2026 Budget Schedule of Budget Changes as of December 8, 2025' (Legistar 25-0946 attachment); evidence/budget/25-0946_Schedule1_LateChanges_2026_12-08-2025.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/405bfb6a-6662-4f8b-9a7c-972ea5e808af.pdf",
      "page": "p. 1, item 1",
      "quote": "Interfund Trsfr / Gaming Tax (215) 101-0000-391.01-15 - 2,000,000 2,000,000 Facilitate Attrition of Retiring Sworn Personnel"
    },
    {
      "id": "F059",
      "value": 2000000,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "Gaming Tax Fund (215)",
      "category": "one-time payment (late change)",
      "status": "proposed",
      "document": "Schedule 1, '2026 Budget Schedule of Budget Changes as of December 8, 2025' (Legistar 25-0946 attachment); evidence/budget/25-0946_Schedule1_LateChanges_2026_12-08-2025.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/405bfb6a-6662-4f8b-9a7c-972ea5e808af.pdf",
      "page": "p. 6, item 171",
      "quote": "215-1009-465.50-88 - 2,000,000 2,000,000 One-Time Off-Ramp Payment to ACCA to Assist with Budget Transition"
    },
    {
      "id": "F060",
      "value": 400000,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "General Fund (Fund 101)",
      "category": "City Council amendment at adoption: expenditure 101-1360-450.50-20 and revenue 101-1360-314.04-00 each increased",
      "status": "adopted",
      "document": "City Council minutes, Dec 9, 2025 (Legistar event 4536); evidence/budget/4536_M_City_Council_25-12-09_Minutes.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/meetings/2025/12/4536_M_City_Council_25-12-09_Meeting_Minutes.pdf",
      "page": "minutes p. 10",
      "quote": "to amend the proposed budget to increase expenditure account 101-1360-450.50-20 by $400,000 to be funded by a future amusement tax in 2026"
    },
    {
      "id": "F070",
      "value": 688434474,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "gross total expenditures",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "budget message p. 9 (PDF p. 20)",
      "quote": "Gross Total Expenditures $759,664,038 $688,434,474"
    },
    {
      "id": "F071",
      "value": -75806900,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "carryovers",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "budget message p. 9 (PDF p. 20)",
      "quote": "Carryovers (57,052,900) (75,806,900)",
      "value_as_printed": "(75,806,900)"
    },
    {
      "id": "F072",
      "value": 612627574,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "net total expenditures (gross less carryovers)",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "budget message p. 9 (PDF p. 20)",
      "quote": "Net Total Expenditures $702,611,138 $612,627,574"
    },
    {
      "id": "F073",
      "value": 759664038,
      "unit": "USD",
      "fiscal_year": "FY2025",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "gross total expenditures (2025 column)",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "budget message p. 9 (PDF p. 20)",
      "quote": "Gross Total Expenditures $759,664,038 $688,434,474",
      "note": "Equals the 2025 'Original Budget' total on book p. 64."
    },
    {
      "id": "F074",
      "value": -57052900,
      "unit": "USD",
      "fiscal_year": "FY2025",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "carryovers (2025 column)",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "budget message p. 9 (PDF p. 20)",
      "quote": "Carryovers (57,052,900) (75,806,900)",
      "value_as_printed": "(57,052,900)"
    },
    {
      "id": "F075",
      "value": -71229564,
      "unit": "USD",
      "fiscal_year": "FY2026 vs FY2025",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "change before prior-year carryovers deducted",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "budget message p. 9 (PDF p. 20)",
      "quote": "Before Prior-Year Carryovers Deducted ($71,229,564)",
      "value_as_printed": "($71,229,564)"
    },
    {
      "id": "F076",
      "value": -89983564,
      "unit": "USD",
      "fiscal_year": "FY2026 vs FY2025",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "change after prior-year carryovers deducted",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "budget message p. 9 (PDF p. 20)",
      "quote": "After Prior-Year Carryovers Deducted ($89,983,564)",
      "value_as_printed": "($89,983,564)"
    },
    {
      "id": "F077",
      "value": 541731103,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "budgeted revenues",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "p. 58 (PDF p. 69)",
      "quote": "COMBINED TOTAL 1,042,958,100 541,731,103 688,434,474 (146,703,371) 896,254,729"
    },
    {
      "id": "F078",
      "value": -146703371,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "budgeted excess/(deficiency) of revenues over expenditures (drawdown of fund balances)",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "p. 58 (PDF p. 69)",
      "quote": "COMBINED TOTAL 1,042,958,100 541,731,103 688,434,474 (146,703,371) 896,254,729",
      "value_as_printed": "(146,703,371)"
    },
    {
      "id": "F079",
      "value": 1042958100,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "estimated fund balance 1/1/2026",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "p. 58 (PDF p. 69)",
      "quote": "COMBINED TOTAL 1,042,958,100 541,731,103 688,434,474 (146,703,371) 896,254,729"
    },
    {
      "id": "F080",
      "value": 896254729,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "projected fund balance 12/31/2026",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "p. 58 (PDF p. 69)",
      "quote": "COMBINED TOTAL 1,042,958,100 541,731,103 688,434,474 (146,703,371) 896,254,729"
    },
    {
      "id": "F081",
      "value": 28000000,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "General Fund (Fund 101)",
      "category": "estimated fund balance 1/1/2026",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "p. 56 (PDF p. 67)",
      "quote": "101 GENERAL 28,000,000 250,117,493 253,568,154 (3,450,661) 24,549,339"
    },
    {
      "id": "F082",
      "value": 250117493,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "General Fund (Fund 101)",
      "category": "budgeted revenues",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "p. 56 (PDF p. 67)",
      "quote": "101 GENERAL 28,000,000 250,117,493 253,568,154 (3,450,661) 24,549,339"
    },
    {
      "id": "F083",
      "value": 253568154,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "General Fund (Fund 101)",
      "category": "budgeted expenditures",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "p. 56 (PDF p. 67)",
      "quote": "101 GENERAL 28,000,000 250,117,493 253,568,154 (3,450,661) 24,549,339"
    },
    {
      "id": "F084",
      "value": -3450661,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "General Fund (Fund 101)",
      "category": "budgeted excess/(deficiency)",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "p. 56 (PDF p. 67)",
      "quote": "101 GENERAL 28,000,000 250,117,493 253,568,154 (3,450,661) 24,549,339",
      "value_as_printed": "(3,450,661)"
    },
    {
      "id": "F085",
      "value": 24549339,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "General Fund (Fund 101)",
      "category": "projected fund balance 12/31/2026",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "p. 56 (PDF p. 67)",
      "quote": "101 GENERAL 28,000,000 250,117,493 253,568,154 (3,450,661) 24,549,339"
    },
    {
      "id": "F086",
      "value": 3250000,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "'General Fund *' column (footnote: '* Includes Transformational Fund', i.e. Funds 101 + 130)",
      "category": "transfers in",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "p. 61 (PDF p. 72)",
      "quote": "Transfers In 17,250,000 18,650,000 3,250,000",
      "note": "Columns: 2024 Actual | 2025 Original Budget | 2026 Budget. REV26 p. 9 lists GF transfers from Gaming Tax (215) 2,000,000 and Wireless 911 Surcharge 1,250,000 for 2026."
    },
    {
      "id": "F087",
      "value": -10802961,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "'General Fund *' column (footnote: '* Includes Transformational Fund', i.e. Funds 101 + 130)",
      "category": "excess/(deficiency) of revenues over expenditures",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "p. 61 (PDF p. 72)",
      "quote": "Excess/(Deficiency) of Revenues over Expenditures 12,187,837 (1,551,511) (10,802,961)",
      "value_as_printed": "(10,802,961)",
      "note": "Same column: total revenues 251,317,493; total expenditures 262,120,454; estimated fund balance Jan 1 35,800,000; projected Dec 31 24,997,039."
    },
    {
      "id": "F088",
      "value": -7352300,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "Transformational Fund (130)",
      "category": "budgeted excess/(deficiency) (revenues 1,200,000; expenditures 8,552,300)",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "p. 56 (PDF p. 67)",
      "quote": "130 TRANSFORMATIONAL 7,800,000 1,200,000 8,552,300 (7,352,300) 447,700",
      "value_as_printed": "(7,352,300)"
    },
    {
      "id": "F089",
      "value": 74603326,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "Water & Sewer Fund (510, enterprise)",
      "category": "budgeted expenditures",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "p. 58 (PDF p. 69)",
      "quote": "510 WATER & SEWER 21,000,000 54,815,625 74,603,326 (19,787,701) 1,212,299"
    },
    {
      "id": "F090",
      "value": -19787701,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "Water & Sewer Fund (510, enterprise)",
      "category": "budgeted excess/(deficiency) (revenues 54,815,625)",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "p. 58 (PDF p. 69)",
      "quote": "510 WATER & SEWER 21,000,000 54,815,625 74,603,326 (19,787,701) 1,212,299",
      "value_as_printed": "(19,787,701)"
    },
    {
      "id": "F091",
      "value": -24655630,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "Proprietary funds (enterprise and internal service; 120, 504, 510, 520, 530, 550, 601, 602, 603)",
      "category": "budgeted excess/(deficiency) (revenues 113,203,625; expenditures 137,859,255)",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "p. 58 (PDF p. 69)",
      "quote": "PROPRIETARY FUNDS 33,310,000 113,203,625 137,859,255 (24,655,630) 8,654,370",
      "value_as_printed": "(24,655,630)"
    },
    {
      "id": "F092",
      "value": -74684085,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "Capital projects funds (subtotal)",
      "category": "budgeted excess/(deficiency) (revenues 15,592,550; expenditures 90,276,635)",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "p. 57 (PDF p. 68)",
      "quote": "CAPITAL PROJECTS FUNDS 107,384,100 15,592,550 90,276,635 (74,684,085) 32,700,015",
      "value_as_printed": "(74,684,085)"
    },
    {
      "id": "F093",
      "value": -50674430,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "Special revenue funds (subtotal)",
      "category": "budgeted excess/(deficiency) (revenues 53,464,300; expenditures 104,138,730)",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "p. 57 (PDF p. 68)",
      "quote": "SPECIAL REVENUE FUNDS 108,964,000 53,464,300 104,138,730 (50,674,430) 58,289,570",
      "value_as_printed": "(50,674,430)"
    },
    {
      "id": "F094",
      "value": 12117835,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "transfers in (and, separately, transfers out of the same amount)",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "p. 64 (PDF p. 75)",
      "quote": "Transfers In 39,625,306 28,299,500 12,117,835"
    },
    {
      "id": "F095",
      "value": 167088620,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "capital (expenditure class)",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "p. 64 (PDF p. 75); also p. 155",
      "quote": "Capital 89,949,118 213,265,920 167,088,620"
    },
    {
      "id": "F096",
      "value": 163.1,
      "unit": "USD millions",
      "fiscal_year": "FY2026",
      "fund": "funds listed on p. 353",
      "category": "capital projects (narrative total)",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "p. 353 (PDF p. 364)",
      "quote": "Capital projects total $163.1 million in the 2026 budget."
    },
    {
      "id": "F097",
      "value": 0,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "debt proceeds (printed as '-'; 2025 original budget 120,630,000)",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "p. 64 (PDF p. 75)",
      "quote": "Debt Proceeds 87,984,230 120,630,000 -",
      "value_as_printed": "-"
    },
    {
      "id": "F098",
      "value": "policy text",
      "unit": "text",
      "fiscal_year": "FY2026",
      "fund": "General Fund (Fund 101)",
      "category": "fund balance policy and balanced-budget policy",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "p. 38 (PDF p. 49), Long-Term Financial Policies",
      "quote": "Maintain a balanced General Fund budget (i.e., expenditures less than or equal to revenues) except for planned drawdowns of the fund balance when the fund balance exceeds the target",
      "note": "Item 2 on the same page: 'Maintain a General Fund balance of the greater of: a) $1,000,000 plus 25% of the prior year's corporate property tax levy, or b) 10% of expenditures as originally budgeted for the year.' Fund Balance Notes (p. 59) word it as 'expenditures and other financing sources' and 'the current fiscal year's property tax levy', and state: 'The city will adhere to that policy in 2026.'"
    },
    {
      "id": "F099",
      "value": -4.8,
      "unit": "USD millions",
      "fiscal_year": "FY2026",
      "fund": "Gaming Tax Fund (215)",
      "category": "planned fund balance drawdown and transfer note",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "p. 59 (PDF p. 70), Fund Balance Notes",
      "quote": "The fund balance will be drawn down by $4.8 million. Of this amount $7.5 will be transferred to the Debt Service Fund and the remaining will be used for various projects.",
      "value_as_printed": "drawn down by $4.8 million",
      "note": "The '$7.5' figure is printed without a unit."
    },
    {
      "id": "F110",
      "value": 254557093,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "General Fund (Fund 101)",
      "category": "revenues, amended budget",
      "status": "amended",
      "document": "Ordinance O26-060 (Legistar 26-0539) 'Amendment #8 For The 2026 Fiscal Year', Exhibit A (headed 'Budget Amendment No. 01'); passed City Council Sept 22, 2026; evidence/budget/26-0539_2026_Budget_Amendment8_ExhibitA.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/db40623a-417e-4e0d-a7f7-3fba40814532.pdf",
      "page": "Exhibit A p. 1",
      "quote": "Total General Fund 250,117,493 254,557,093",
      "note": "Columns: Original Budget | Amended Budget. Amendment to GF revenues: 4,439,600."
    },
    {
      "id": "F111",
      "value": 258791554,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "General Fund (Fund 101)",
      "category": "expenditures, amended budget",
      "status": "amended",
      "document": "Ordinance O26-060 (Legistar 26-0539) 'Amendment #8 For The 2026 Fiscal Year', Exhibit A (headed 'Budget Amendment No. 01'); passed City Council Sept 22, 2026; evidence/budget/26-0539_2026_Budget_Amendment8_ExhibitA.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/db40623a-417e-4e0d-a7f7-3fba40814532.pdf",
      "page": "Exhibit A p. 3",
      "quote": "Total General Fund 253,568,154 258,791,554",
      "note": "Amendment to GF expenditures: 5,223,400."
    },
    {
      "id": "F112",
      "value": 250117493,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "General Fund (Fund 101)",
      "category": "revenues, 'Original Budget' column",
      "status": "adopted",
      "document": "Ordinance O26-060 (Legistar 26-0539) 'Amendment #8 For The 2026 Fiscal Year', Exhibit A (headed 'Budget Amendment No. 01'); passed City Council Sept 22, 2026; evidence/budget/26-0539_2026_Budget_Amendment8_ExhibitA.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/db40623a-417e-4e0d-a7f7-3fba40814532.pdf",
      "page": "Exhibit A p. 1",
      "quote": "Total General Fund 250,117,493 254,557,093"
    },
    {
      "id": "F113",
      "value": 253568154,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "General Fund (Fund 101)",
      "category": "expenditures, 'Original Budget' column",
      "status": "adopted",
      "document": "Ordinance O26-060 (Legistar 26-0539) 'Amendment #8 For The 2026 Fiscal Year', Exhibit A (headed 'Budget Amendment No. 01'); passed City Council Sept 22, 2026; evidence/budget/26-0539_2026_Budget_Amendment8_ExhibitA.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/db40623a-417e-4e0d-a7f7-3fba40814532.pdf",
      "page": "Exhibit A p. 3",
      "quote": "Total General Fund 253,568,154 258,791,554"
    },
    {
      "id": "F114",
      "value": 77283026,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "Water & Sewer Fund (510)",
      "category": "expenditures, amended budget (original 74,603,326; amendment 2,679,700)",
      "status": "amended",
      "document": "Ordinance O26-060 (Legistar 26-0539) 'Amendment #8 For The 2026 Fiscal Year', Exhibit A (headed 'Budget Amendment No. 01'); passed City Council Sept 22, 2026; evidence/budget/26-0539_2026_Budget_Amendment8_ExhibitA.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/db40623a-417e-4e0d-a7f7-3fba40814532.pdf",
      "page": "Exhibit A p. 4",
      "quote": "Total Water and Sewer Fund 74,603,326 77,283,026"
    },
    {
      "id": "F120",
      "value": 253617253,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "General Fund (Fund 101)",
      "category": "estimated year-end revenue (FY 2026 Estimate)",
      "status": "projected",
      "document": "2026 Mid-Year Review presentation '2026 MID-FIN_REVIEWv5' (Legistar 26-0465; Finance Committee Jul 30, 2026; City Council Aug 11, 2026); evidence/budget/26-0465_2026_Mid-Year_Review_v5_July2026.pptx",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/df279ecf-f750-4e6e-8ba7-1752118dd9db.pptx",
      "page": "slide 18 (embedded table image 'General Fund Estimate for 2026 Year End')",
      "quote": "TOTAL GENERAL FUND REVENUE 250,117,493 253,617,253 101%"
    },
    {
      "id": "F121",
      "value": 253568154,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "General Fund (Fund 101)",
      "category": "estimated year-end expense (FY 2026 Estimate, equal to budget)",
      "status": "projected",
      "document": "2026 Mid-Year Review presentation '2026 MID-FIN_REVIEWv5' (Legistar 26-0465; Finance Committee Jul 30, 2026; City Council Aug 11, 2026); evidence/budget/26-0465_2026_Mid-Year_Review_v5_July2026.pptx",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/df279ecf-f750-4e6e-8ba7-1752118dd9db.pptx",
      "page": "slide 18 (embedded table image)",
      "quote": "TOTAL GENERAL FUND EXPENSE 253,568,154 253,568,154 100%"
    },
    {
      "id": "F122",
      "value": 49099,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "General Fund (Fund 101)",
      "category": "estimated net surplus/(deficit)",
      "status": "projected",
      "document": "2026 Mid-Year Review presentation '2026 MID-FIN_REVIEWv5' (Legistar 26-0465; Finance Committee Jul 30, 2026; City Council Aug 11, 2026); evidence/budget/26-0465_2026_Mid-Year_Review_v5_July2026.pptx",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/df279ecf-f750-4e6e-8ba7-1752118dd9db.pptx",
      "page": "slide 18 (embedded table image)",
      "quote": "NET SURPLUS / (DEFICIT) (3,450,661) 49,099",
      "note": "Same table: beginning fund balance 30,074,473; ending fund balance 30,123,572."
    },
    {
      "id": "F123",
      "value": "$14.3",
      "unit": "as printed (no unit printed)",
      "fiscal_year": "FY2027",
      "fund": "not stated (slide 21 chart 'FINANCIAL FORECAST'; the deck covers the General Fund)",
      "category": "forecast gap",
      "status": "projected",
      "document": "2026 Mid-Year Review presentation '2026 MID-FIN_REVIEWv5' (Legistar 26-0465; Finance Committee Jul 30, 2026; City Council Aug 11, 2026); evidence/budget/26-0465_2026_Mid-Year_Review_v5_July2026.pptx",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/df279ecf-f750-4e6e-8ba7-1752118dd9db.pptx",
      "page": "slide 21 speaker notes",
      "quote": "2027 $14.3Allocating home rule at 15 mil for General Fund and 15 Mil for Capital",
      "value_as_printed": "$14.3",
      "note": "Speaker notes stored in the Legistar attachment, not on-slide text. Other note lines: '2026 $5.5 gap removed the gaming tax sub for attricon'; '2028 $19.2 gap'; '2031 $28.5 gap'; 'Revenue from the general fund property tax remains flat'."
    },
    {
      "id": "F124",
      "value": "$5.5",
      "unit": "as printed (no unit printed)",
      "fiscal_year": "FY2026",
      "fund": "not stated (General Fund forecast)",
      "category": "forecast gap with the gaming tax subsidy removed",
      "status": "projected",
      "document": "2026 Mid-Year Review presentation '2026 MID-FIN_REVIEWv5' (Legistar 26-0465; Finance Committee Jul 30, 2026; City Council Aug 11, 2026); evidence/budget/26-0465_2026_Mid-Year_Review_v5_July2026.pptx",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/df279ecf-f750-4e6e-8ba7-1752118dd9db.pptx",
      "page": "slide 21 speaker notes",
      "quote": "2026 $5.5 gap removed the gaming tax sub for attricon",
      "value_as_printed": "$5.5"
    },
    {
      "id": "F125",
      "value": 255.1,
      "unit": "USD millions",
      "fiscal_year": "FY2026",
      "fund": "General Fund (Fund 101)",
      "category": "estimated actual revenues",
      "status": "projected",
      "document": "2026 Mid-Year Review '2026 MID-FIN_REVIEW- Sept 24' (Legistar 26-0611; Finance Committee Sept 24, 2026); evidence/budget/26-0611_2026_Mid-Year_Review_Sept24.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/f18139a4-a51a-4f15-b6b7-d1cd578eaf21.pdf",
      "page": "slide p. 6 'General Fund 2026 Estimated Actuals (in millions)'",
      "quote": "Revenues $250.1 $255.1",
      "note": "Columns: 2026 Budget | 2026 Estimated Actual."
    },
    {
      "id": "F126",
      "value": 255.7,
      "unit": "USD millions",
      "fiscal_year": "FY2026",
      "fund": "General Fund (Fund 101)",
      "category": "estimated actual expenditures",
      "status": "projected",
      "document": "2026 Mid-Year Review '2026 MID-FIN_REVIEW- Sept 24' (Legistar 26-0611; Finance Committee Sept 24, 2026); evidence/budget/26-0611_2026_Mid-Year_Review_Sept24.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/f18139a4-a51a-4f15-b6b7-d1cd578eaf21.pdf",
      "page": "slide p. 6",
      "quote": "Expenditures $253.6 $255.7"
    },
    {
      "id": "F127",
      "value": -0.6,
      "unit": "USD millions",
      "fiscal_year": "FY2026",
      "fund": "General Fund (Fund 101)",
      "category": "estimated actual difference (revenues less expenditures)",
      "status": "projected",
      "document": "2026 Mid-Year Review '2026 MID-FIN_REVIEW- Sept 24' (Legistar 26-0611; Finance Committee Sept 24, 2026); evidence/budget/26-0611_2026_Mid-Year_Review_Sept24.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/f18139a4-a51a-4f15-b6b7-d1cd578eaf21.pdf",
      "page": "slide p. 6",
      "quote": "Difference ($3.5) ($0.6)",
      "value_as_printed": "($0.6)"
    },
    {
      "id": "F128",
      "value": 197202465,
      "unit": "USD",
      "fiscal_year": "FY2026 (Jan 1 - Sep 30)",
      "fund": "General Fund (Fund 101)",
      "category": "year-to-date revenue (79% of budget)",
      "status": "actual",
      "document": "Treasurer's Report - September 2026 (Legistar 26-0689; memo dated Oct 12, 2026; accepted and filed by City Council Oct 27, 2026); evidence/budget/26-0689_Treasurers_Report_Sept_2026.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/c86cc5c4-1206-47c2-bbce-fa7c8503ba14.pdf",
      "page": "p. 6, YTD Variance Report - General Fund",
      "quote": "TOTAL GENERAL FUND REVENUE 253,424,514 259,815,841 6,391,327 2.52% 250,117,493 197,202,465 79%",
      "note": "The cover memo states: 'Please note that this is a cash-basis report.'"
    },
    {
      "id": "F129",
      "value": 186712557,
      "unit": "USD",
      "fiscal_year": "FY2026 (Jan 1 - Sep 30)",
      "fund": "General Fund (Fund 101)",
      "category": "year-to-date expense (74% of budget)",
      "status": "actual",
      "document": "Treasurer's Report - September 2026 (Legistar 26-0689; memo dated Oct 12, 2026; accepted and filed by City Council Oct 27, 2026); evidence/budget/26-0689_Treasurers_Report_Sept_2026.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/c86cc5c4-1206-47c2-bbce-fa7c8503ba14.pdf",
      "page": "p. 6",
      "quote": "TOTAL GENERAL FUND EXPENSE 271,917,605 254,343,685 (17,573,920) (6.46%) 253,568,154 186,712,557 74%"
    },
    {
      "id": "F130",
      "value": 40564381.38,
      "unit": "USD",
      "fiscal_year": "FY2026 (as of Sep 30)",
      "fund": "General Fund (Fund 101)",
      "category": "fund balance",
      "status": "actual",
      "document": "Treasurer's Report - September 2026 (Legistar 26-0689; memo dated Oct 12, 2026; accepted and filed by City Council Oct 27, 2026); evidence/budget/26-0689_Treasurers_Report_Sept_2026.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/c86cc5c4-1206-47c2-bbce-fa7c8503ba14.pdf",
      "page": "p. 2",
      "quote": "The General Fund balance is $40,564,381.38 with a cash balance of $46,462,379.55."
    },
    {
      "id": "F131",
      "value": 3331000,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "General Fund (Fund 101)",
      "category": "'Interfund Transfers/Deferred Inflows' revenue line, FY 2026 Budget (YTD 2,751,245)",
      "status": "adopted",
      "document": "Treasurer's Report - September 2026 (Legistar 26-0689; memo dated Oct 12, 2026; accepted and filed by City Council Oct 27, 2026); evidence/budget/26-0689_Treasurers_Report_Sept_2026.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/c86cc5c4-1206-47c2-bbce-fa7c8503ba14.pdf",
      "page": "p. 6",
      "quote": "Interfund Transfers/Deferred Inflows 7,751,000 10,180,892 2,429,892 31.35% 3,331,000 2,751,245 83%"
    },
    {
      "id": "F132",
      "value": -19403114.21,
      "unit": "USD",
      "fiscal_year": "FY2026 (Jan 1 - Sep 30)",
      "fund": "All funds in the report (grand total)",
      "category": "year-to-date revenues less expenses (revenues 343,438,127.97; expenses 362,841,242.18)",
      "status": "actual",
      "document": "Treasurer's Report - September 2026 (Legistar 26-0689; memo dated Oct 12, 2026; accepted and filed by City Council Oct 27, 2026); evidence/budget/26-0689_Treasurers_Report_Sept_2026.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/c86cc5c4-1206-47c2-bbce-fa7c8503ba14.pdf",
      "page": "p. 5",
      "quote": "GRAND TOTAL 343,438,127.97 362,841,242.18 (19,403,114.21) 339,260,239.11 363,051,947.01",
      "value_as_printed": "(19,403,114.21)"
    },
    {
      "id": "F133",
      "value": 323903311.96,
      "unit": "USD",
      "fiscal_year": "FY2026 (as of Sep 30)",
      "fund": "City portfolio (all funds)",
      "category": "investments by type, total",
      "status": "actual",
      "document": "Corporate Funds Investment Report - Third Quarter 2026 (Legistar 26-0690; memo dated Oct 16, 2026); evidence/budget/26-0690_Q3_2026_Quarterly_Investment_Schedules.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/7a447cdb-d184-4be0-9228-5123f168873a.pdf",
      "page": "p. 2",
      "quote": "$ 323,903,311.96 100.0%"
    },
    {
      "id": "F140",
      "value": 251.358,
      "unit": "USD millions",
      "fiscal_year": "FY2025",
      "fund": "General Fund as reported in the ACFR (General, Equipment Services, Hotel-Motel Tax, Transformation, and in 2025 the 2022B Taxable GO Bond funds)",
      "category": "actual revenues (original budget 246.310; amended 246.369)",
      "status": "actual",
      "document": "Annual Comprehensive Financial Report for the year ended Dec 31, 2025 (Legistar 26-0466 attachment '25-8100 Final Audit - CO Aurora'; presented to City Council Aug 11, 2026); evidence/budget/26-0466_FY2025_Final_Audit_City_of_Aurora.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/d8b2e7bb-8857-4737-8445-96d45ea0880c.pdf",
      "page": "MD&A p. 10 (PDF p. 41), Table 3",
      "quote": "Total Revenues 246.310 246.369 251.358 4.989"
    },
    {
      "id": "F141",
      "value": 254.242,
      "unit": "USD millions",
      "fiscal_year": "FY2025",
      "fund": "General Fund as reported in the ACFR (General, Equipment Services, Hotel-Motel Tax, Transformation, and in 2025 the 2022B Taxable GO Bond funds)",
      "category": "actual expenditures (original budget 265.870; amended 278.825)",
      "status": "actual",
      "document": "Annual Comprehensive Financial Report for the year ended Dec 31, 2025 (Legistar 26-0466 attachment '25-8100 Final Audit - CO Aurora'; presented to City Council Aug 11, 2026); evidence/budget/26-0466_FY2025_Final_Audit_City_of_Aurora.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/d8b2e7bb-8857-4737-8445-96d45ea0880c.pdf",
      "page": "MD&A p. 10 (PDF p. 41), Table 3",
      "quote": "EXPENDITURES 265.870 278.825 254.242 (24.583)"
    },
    {
      "id": "F142",
      "value": 15.929,
      "unit": "USD millions",
      "fiscal_year": "FY2025",
      "fund": "General Fund as reported in the ACFR (General, Equipment Services, Hotel-Motel Tax, Transformation, and in 2025 the 2022B Taxable GO Bond funds)",
      "category": "actual transfers in (amended budget 26.929); transfers out actual (8.675)",
      "status": "actual",
      "document": "Annual Comprehensive Financial Report for the year ended Dec 31, 2025 (Legistar 26-0466 attachment '25-8100 Final Audit - CO Aurora'; presented to City Council Aug 11, 2026); evidence/budget/26-0466_FY2025_Final_Audit_City_of_Aurora.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/d8b2e7bb-8857-4737-8445-96d45ea0880c.pdf",
      "page": "MD&A p. 10 (PDF p. 41), Table 3",
      "quote": "TRANSFERS IN 18.650 26.929 15.929 (11.000)"
    },
    {
      "id": "F143",
      "value": 6.825,
      "unit": "USD millions",
      "fiscal_year": "FY2025",
      "fund": "General Fund as reported in the ACFR (General, Equipment Services, Hotel-Motel Tax, Transformation, and in 2025 the 2022B Taxable GO Bond funds)",
      "category": "change in fund balance (original budget (0.910); amended (17.443))",
      "status": "actual",
      "document": "Annual Comprehensive Financial Report for the year ended Dec 31, 2025 (Legistar 26-0466 attachment '25-8100 Final Audit - CO Aurora'; presented to City Council Aug 11, 2026); evidence/budget/26-0466_FY2025_Final_Audit_City_of_Aurora.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/d8b2e7bb-8857-4737-8445-96d45ea0880c.pdf",
      "page": "MD&A p. 10 (PDF p. 41), Table 3",
      "quote": "Change in Fund Balance (0.910) $ (17.443) $ 6.825$ 24.268$"
    },
    {
      "id": "F144",
      "value": 48905529,
      "unit": "USD",
      "fiscal_year": "FY2025 (Dec 31, 2025)",
      "fund": "General Fund as reported in the ACFR (General, Equipment Services, Hotel-Motel Tax, Transformation, and in 2025 the 2022B Taxable GO Bond funds)",
      "category": "total fund balance",
      "status": "actual",
      "document": "Annual Comprehensive Financial Report for the year ended Dec 31, 2025 (Legistar 26-0466 attachment '25-8100 Final Audit - CO Aurora'; presented to City Council Aug 11, 2026); evidence/budget/26-0466_FY2025_Final_Audit_City_of_Aurora.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/d8b2e7bb-8857-4737-8445-96d45ea0880c.pdf",
      "page": "p. 13 (PDF p. 60), Balance Sheet - Governmental Funds",
      "quote": "Total Fund Balances 48,905,529"
    },
    {
      "id": "F145",
      "value": 10802961,
      "unit": "USD",
      "fiscal_year": "FY2025 (Dec 31, 2025)",
      "fund": "General Fund as reported in the ACFR (General, Equipment Services, Hotel-Motel Tax, Transformation, and in 2025 the 2022B Taxable GO Bond funds)",
      "category": "fund balance assigned: 'Subsequent Budget'",
      "status": "actual",
      "document": "Annual Comprehensive Financial Report for the year ended Dec 31, 2025 (Legistar 26-0466 attachment '25-8100 Final Audit - CO Aurora'; presented to City Council Aug 11, 2026); evidence/budget/26-0466_FY2025_Final_Audit_City_of_Aurora.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/d8b2e7bb-8857-4737-8445-96d45ea0880c.pdf",
      "page": "p. 13 (PDF p. 60)",
      "quote": "Subsequent Budget 10,802,961"
    },
    {
      "id": "F146",
      "value": 16585486,
      "unit": "USD",
      "fiscal_year": "FY2025 (Dec 31, 2025)",
      "fund": "General Fund as reported in the ACFR (General, Equipment Services, Hotel-Motel Tax, Transformation, and in 2025 the 2022B Taxable GO Bond funds)",
      "category": "unassigned fund balance",
      "status": "actual",
      "document": "Annual Comprehensive Financial Report for the year ended Dec 31, 2025 (Legistar 26-0466 attachment '25-8100 Final Audit - CO Aurora'; presented to City Council Aug 11, 2026); evidence/budget/26-0466_FY2025_Final_Audit_City_of_Aurora.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/d8b2e7bb-8857-4737-8445-96d45ea0880c.pdf",
      "page": "p. 13 (PDF p. 60)",
      "quote": "Unassigned (Deficit) 16,585,486"
    },
    {
      "id": "F147",
      "value": 27.9,
      "unit": "USD millions",
      "fiscal_year": "FY2025 (Dec 31, 2025)",
      "fund": "General Fund as reported in the ACFR (General, Equipment Services, Hotel-Motel Tax, Transformation, and in 2025 the 2022B Taxable GO Bond funds)",
      "category": "minimum fund balance target stated in MD&A",
      "status": "actual",
      "document": "Annual Comprehensive Financial Report for the year ended Dec 31, 2025 (Legistar 26-0466 attachment '25-8100 Final Audit - CO Aurora'; presented to City Council Aug 11, 2026); evidence/budget/26-0466_FY2025_Final_Audit_City_of_Aurora.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/d8b2e7bb-8857-4737-8445-96d45ea0880c.pdf",
      "page": "MD&A p. 10 (PDF p. 41)",
      "quote": "As of December 31, 2025, the minimum fund balance target was $27.9 million."
    },
    {
      "id": "F148",
      "value": 259815841,
      "unit": "USD",
      "fiscal_year": "FY2025",
      "fund": "General Fund (Fund 101)",
      "category": "actual revenue in the Treasurer's YTD variance report (FY 2025 Budget column 253,424,514)",
      "status": "actual",
      "document": "Treasurer's Report - September 2026 (Legistar 26-0689; memo dated Oct 12, 2026; accepted and filed by City Council Oct 27, 2026); evidence/budget/26-0689_Treasurers_Report_Sept_2026.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/c86cc5c4-1206-47c2-bbce-fa7c8503ba14.pdf",
      "page": "p. 6",
      "quote": "TOTAL GENERAL FUND REVENUE 253,424,514 259,815,841",
      "note": "Cash-basis report per cover memo."
    },
    {
      "id": "F149",
      "value": 254343685,
      "unit": "USD",
      "fiscal_year": "FY2025",
      "fund": "General Fund (Fund 101)",
      "category": "actual expense in the Treasurer's YTD variance report (FY 2025 Budget column 271,917,605)",
      "status": "actual",
      "document": "Treasurer's Report - September 2026 (Legistar 26-0689; memo dated Oct 12, 2026; accepted and filed by City Council Oct 27, 2026); evidence/budget/26-0689_Treasurers_Report_Sept_2026.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/c86cc5c4-1206-47c2-bbce-fa7c8503ba14.pdf",
      "page": "p. 6",
      "quote": "TOTAL GENERAL FUND EXPENSE 271,917,605 254,343,685"
    },
    {
      "id": "F150",
      "value": 5472155,
      "unit": "USD",
      "fiscal_year": "FY2025",
      "fund": "General Fund (Fund 101)",
      "category": "net surplus/(deficit), FY 2025 Actual column",
      "status": "actual",
      "document": "Treasurer's Report - September 2026 (Legistar 26-0689; memo dated Oct 12, 2026; accepted and filed by City Council Oct 27, 2026); evidence/budget/26-0689_Treasurers_Report_Sept_2026.pdf",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/c86cc5c4-1206-47c2-bbce-fa7c8503ba14.pdf",
      "page": "p. 6",
      "quote": "NET SURPLUS / (DEFICIT) (18,493,091) 5,472,155"
    },
    {
      "id": "F151",
      "value": 252043712,
      "unit": "USD",
      "fiscal_year": "FY2025",
      "fund": "General Fund (Fund 101)",
      "category": "'ACTUAL 2025' total in the General Fund history table (personnel 208,163,793; other non-capital 43,879,919)",
      "status": "actual",
      "document": "2026 Mid-Year Review presentation '2026 MID-FIN_REVIEWv5' (Legistar 26-0465; Finance Committee Jul 30, 2026; City Council Aug 11, 2026); evidence/budget/26-0465_2026_Mid-Year_Review_v5_July2026.pptx",
      "url": "https://legistar1.granicus.com/aurora-il/attachments/df279ecf-f750-4e6e-8ba7-1752118dd9db.pptx",
      "page": "slide 20 (embedded table image)",
      "quote": "TOTAL 189,677,735 232,435,147 228,711,464 224,861,872 241,154,842 252,043,712 253,568,104",
      "note": "Columns: ACTUAL 2020 to ACTUAL 2025, then 'BUDGET 2026 Est.' (253,568,104)."
    },
    {
      "id": "F160",
      "value": 2000000,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "not stated in the document",
      "category": "one-time payment to Aurora Civic Center Authority",
      "status": "adopted",
      "document": "City of Aurora news release 'City of Aurora and Aurora Civic Center Authority Come To Agreement' (published Nov 14, 2025); browser text capture evidence/budget/captures/city_news_ACCA_one-time_support_2025-11-14.txt",
      "url": "https://www.aurora.il.us/News-articles/City-of-Aurora-and-Aurora-Civic-Center-Authority-Agree-on-One-Time-Support-of-2-Million-in-2026-Paving-Path-to-Financial-Sustainability-and-Avoiding-Programming-Cuts",
      "page": "web page, paragraph 2",
      "quote": "provides ACCA with a one-time “off-ramp” payment of $2 million.",
      "value_as_printed": "$2 million"
    },
    {
      "id": "F161",
      "value": "no amount",
      "unit": "text",
      "fiscal_year": "FY2027",
      "fund": "not stated in the document",
      "category": "budget overview presented at City Council (no figures in the minutes text)",
      "status": "proposed",
      "document": "City Council Oct 27, 2026, draft minutes text in Legistar event items (event 4791, minutes status 'Draft'); evidence/budget/legistar_event_4791_items.json",
      "url": "https://webapi.legistar.com/v1/aurora-il/events/4791/eventitems?Attachments=1&AgendaNote=1&MinutesNote=1",
      "page": "event item 'MAYOR'S REPORT', point 4",
      "quote": "Mayor Laesch presented an address regarding the City of Aurora's budget.  Stacey Peterson, Chief Financial Officer - City of Aurora, presented an overview of the City of Aurora's budget.",
      "note": "Minutes status 'Draft' at retrieval."
    },
    {
      "id": "F200",
      "value": 603696865,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "gross total expenditures",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "budget message p. vi (PDF p. 14)",
      "quote": "Gross Total Expenditures $688,434,474 $603,696,865"
    },
    {
      "id": "F201",
      "value": "xxxxxxxxxx",
      "unit": "as printed",
      "fiscal_year": "FY2027",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "carryovers (2027 column printed without an amount)",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "budget message p. vi (PDF p. 14)",
      "quote": "Carryovers (75,806,900) xxxxxxxxxx",
      "value_as_printed": "xxxxxxxxxx",
      "note": "2026 column (75,806,900); 2027 column xxxxxxxxxx."
    },
    {
      "id": "F202",
      "value": 603696865,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "net total expenditures (printed equal to gross)",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "budget message p. vi (PDF p. 14)",
      "quote": "Net Total Expenditures $612,627,574 $603,696,865"
    },
    {
      "id": "F203",
      "value": 688434474,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "gross total expenditures, 2026 column of the 2027 document",
      "status": "adopted",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "budget message p. vi (PDF p. 14)",
      "quote": "Gross Total Expenditures $688,434,474 $603,696,865"
    },
    {
      "id": "F204",
      "value": -84737609,
      "unit": "USD",
      "fiscal_year": "FY2027 vs FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "change before prior-year carryovers deducted",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "budget message p. vi (PDF p. 14)",
      "quote": "Before Prior-Year Carryovers Deducted ($84,737,609)",
      "value_as_printed": "($84,737,609)",
      "note": "Percentage printed: -12.3%."
    },
    {
      "id": "F205",
      "value": -8930709,
      "unit": "USD",
      "fiscal_year": "FY2027 vs FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "change after prior-year carryovers deducted",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "budget message p. vi (PDF p. 14)",
      "quote": "After Prior-Year Carryovers Deducted ($8,930,709)",
      "value_as_printed": "($8,930,709)",
      "note": "Percentage printed: -1.5%."
    },
    {
      "id": "F206",
      "value": "definition",
      "unit": "text",
      "fiscal_year": "FY2027",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "carryover definition",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "budget message p. vi (PDF p. 14)",
      "quote": "Carryovers are items budgeted as expenditures in one fiscal year that are not spent and are then budgeted again in the subsequent fiscal year."
    },
    {
      "id": "F207",
      "value": 269.1,
      "unit": "USD millions",
      "fiscal_year": "FY2027",
      "fund": "General Fund (Fund 101)",
      "category": "General Fund budget (stated 6.1% higher than 2026)",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "budget message p. vi (PDF p. 14)",
      "quote": "The General Fund budget for 2027 is $269.1 million which is 6.1 % higher than in 2026."
    },
    {
      "id": "F208",
      "value": 688433574,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "'2026 ORIGINAL BUDGET' total, Expenditure Summary by Fund",
      "status": "adopted",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 262 (PDF p. 285)",
      "quote": "620,038,982 435,804,383 688,433,574 702,250,074 603,696,865 84,736,709-",
      "note": "Columns: 2025 Actual | 2026 Estimated Actual | 2026 Original Budget | 2026 Amended Budget | 2027 Budget | 2027-2026 Change."
    },
    {
      "id": "F209",
      "value": -84736709,
      "unit": "USD",
      "fiscal_year": "FY2027 vs FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "'2027-2026 CHANGE' total, Expenditure Summary by Fund",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 262 (PDF p. 285)",
      "quote": "620,038,982 435,804,383 688,433,574 702,250,074 603,696,865 84,736,709-",
      "value_as_printed": "84,736,709-",
      "note": "Same amount as the reduction in the Oct 26, 2026 release (F002)."
    },
    {
      "id": "F210",
      "value": 702250074,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "'2026 AMENDED BUDGET' total expenditures",
      "status": "amended",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 262 (PDF p. 285)",
      "quote": "620,038,982 435,804,383 688,433,574 702,250,074 603,696,865 84,736,709-"
    },
    {
      "id": "F211",
      "value": 435804383,
      "unit": "USD",
      "fiscal_year": "FY2026 (part year)",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "'2026 ESTIMATED ACTUAL' total expenditures",
      "status": "actual",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 262 (PDF p. 285)",
      "quote": "620,038,982 435,804,383 688,433,574 702,250,074 603,696,865 84,736,709-",
      "note": "Column headed '2026 ESTIMATED ACTUAL' on the summary pages; the same amounts appear under '2026 YEAR TO DATE' on the budget worksheets (e.g. p. 95 and p. 795)."
    },
    {
      "id": "F212",
      "value": 700300,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "Ward #5 Projects Fund (315)",
      "category": "'2026 ORIGINAL BUDGET' expenditures as printed in the 2027 document",
      "status": "adopted",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 261 (PDF p. 284)",
      "quote": "WARD #5 PROJECTS FUND 30,450 48,083 700,300 700,300 89,300 611,000-",
      "note": "The 2026 Budget book prints Ward #5 2026 expenditures as 701,200 (p. 57) and the Dec 2025 line-item report prints 701,200 (p. 217). This is the only fund whose 2026 original figure differs between the two documents."
    },
    {
      "id": "F213",
      "value": 577275469,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "budgeted revenues",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 10 (PDF p. 31); also p. 30",
      "quote": "COMBINED TOTAL 846,261,000 577,275,469 603,696,865 (26,421,396) 819,839,604"
    },
    {
      "id": "F214",
      "value": -26421396,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "budgeted excess/(deficiency) of revenues over expenditures",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 10 (PDF p. 31)",
      "quote": "COMBINED TOTAL 846,261,000 577,275,469 603,696,865 (26,421,396) 819,839,604",
      "value_as_printed": "(26,421,396)"
    },
    {
      "id": "F215",
      "value": 846261000,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "estimated fund balance 1/1/2027 (projected 12/31/2027: 819,839,604)",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 10 (PDF p. 31)",
      "quote": "COMBINED TOTAL 846,261,000 577,275,469 603,696,865 (26,421,396) 819,839,604"
    },
    {
      "id": "F216",
      "value": 577.3,
      "unit": "USD millions",
      "fiscal_year": "FY2027",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "total revenues, stated comparison with 2026 amended budget",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "budget message p. vii (PDF p. 15)",
      "quote": "Total revenues projected for 2027 are $577.3 million. This is approximately $25.8 million or 4.7% higher than the 2026 Amended Budget."
    },
    {
      "id": "F217",
      "value": 551437503,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "'2026 AMENDED BUDGET' total revenues (original 541,731,103)",
      "status": "amended",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 30 (PDF p. 52)",
      "quote": "762,002,714 406,332,650 541,731,103 551,437,503 577,275,469 35,544,366"
    },
    {
      "id": "F220",
      "value": 29000000,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "General Fund (Fund 101)",
      "category": "estimated fund balance 1/1/2027",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 8 (PDF p. 29)",
      "quote": "29,000,000 264,804,216 269,148,108 (4,343,892) 24,656,108"
    },
    {
      "id": "F221",
      "value": 264804216,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "General Fund (Fund 101)",
      "category": "budgeted revenues",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 8 (PDF p. 29); presentation slide 13",
      "quote": "29,000,000 264,804,216 269,148,108 (4,343,892) 24,656,108"
    },
    {
      "id": "F222",
      "value": 269148108,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "General Fund (Fund 101)",
      "category": "budgeted expenditures",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 8 (PDF p. 29); also p. 259",
      "quote": "29,000,000 264,804,216 269,148,108 (4,343,892) 24,656,108"
    },
    {
      "id": "F223",
      "value": -4343892,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "General Fund (Fund 101)",
      "category": "budgeted excess/(deficiency)",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 8 (PDF p. 29)",
      "quote": "29,000,000 264,804,216 269,148,108 (4,343,892) 24,656,108",
      "value_as_printed": "(4,343,892)"
    },
    {
      "id": "F224",
      "value": 24656108,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "General Fund (Fund 101)",
      "category": "projected fund balance 12/31/2027",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 8 (PDF p. 29)",
      "quote": "29,000,000 264,804,216 269,148,108 (4,343,892) 24,656,108"
    },
    {
      "id": "F225",
      "value": 2500000,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "General Fund (Fund 101)",
      "category": "transfer in from Gaming Tax Fund (215) (2026 original budget 2,000,000; 2026 year to date 1,500,000)",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 37 (PDF p. 59)",
      "quote": "101-0000-391.01-15 GAMING TAX (215) 0 0 1,500,000 2,000,000 2,500,000 500,000"
    },
    {
      "id": "F226",
      "value": 1250000,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "General Fund (Fund 101)",
      "category": "transfer in from Wireless 911 Surcharge Fund (2026 original budget 1,250,000)",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 37 (PDF p. 59)",
      "quote": "101-0000-391.02-11 WIRELESS 911 SURCHARGE 1,250,000 1,250,000 937,500 1,250,000 1,250,000 0"
    },
    {
      "id": "F227",
      "value": 0,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "General Fund (Fund 101)",
      "category": "transfers to other funds (all lines 0 in the 2026 original budget and 2027 budget columns)",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 793 (PDF p. 828)",
      "quote": "** GENERAL FUND 15,100,000 6,375,000 0 0 0 0",
      "note": "Columns: 2024 actual | 2025 actual | 2026 year to date | 2026 original budget | 2027 budget | change."
    },
    {
      "id": "F228",
      "value": 254557093,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "General Fund (Fund 101)",
      "category": "'2026 AMENDED BUDGET' revenues (equals O26-060 Exhibit A, F110)",
      "status": "amended",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 27 (PDF p. 49)",
      "quote": "* GENERAL FUND 259,815,845 200,834,951 250,117,493 254,557,093 264,804,216 14,686,723"
    },
    {
      "id": "F229",
      "value": 259208204,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "General Fund (Fund 101)",
      "category": "'2026 AMENDED BUDGET' expenditures",
      "status": "amended",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 259 (PDF p. 282)",
      "quote": "GENERAL FUND 252,043,712 193,816,891 253,568,154 259,208,204 269,148,108 15,579,954",
      "note": "O26-060 Exhibit A prints amended General Fund expenditures of 258,791,554 (F111); the documents checked do not explain the 416,650 difference."
    },
    {
      "id": "F230",
      "value": 200834951,
      "unit": "USD",
      "fiscal_year": "FY2026 (part year)",
      "fund": "General Fund (Fund 101)",
      "category": "'2026 ESTIMATED ACTUAL' revenues",
      "status": "actual",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 27 (PDF p. 49)",
      "quote": "* GENERAL FUND 259,815,845 200,834,951 250,117,493 254,557,093 264,804,216 14,686,723",
      "note": "Column headed '2026 ESTIMATED ACTUAL' on the summary pages; the same amounts appear under '2026 YEAR TO DATE' on the budget worksheets (e.g. p. 95 and p. 795)."
    },
    {
      "id": "F231",
      "value": 193816891,
      "unit": "USD",
      "fiscal_year": "FY2026 (part year)",
      "fund": "General Fund (Fund 101)",
      "category": "'2026 ESTIMATED ACTUAL' expenditures",
      "status": "actual",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 259 (PDF p. 282)",
      "quote": "GENERAL FUND 252,043,712 193,816,891 253,568,154 259,208,204 269,148,108 15,579,954",
      "note": "Column headed '2026 ESTIMATED ACTUAL' on the summary pages; the same amounts appear under '2026 YEAR TO DATE' on the budget worksheets (e.g. p. 95 and p. 795)."
    },
    {
      "id": "F232",
      "value": -15178135,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "Special revenue funds (subtotal)",
      "category": "budgeted excess/(deficiency) (revenues 59,920,050; expenditures 75,098,185)",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 9 (PDF p. 30)",
      "quote": "SPECIAL REVENUE FUNDS 67,342,300 59,920,050 75,098,185 (15,178,135) 52,164,165",
      "value_as_printed": "(15,178,135)"
    },
    {
      "id": "F233",
      "value": -17185450,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "Capital projects funds (subtotal)",
      "category": "budgeted excess/(deficiency) (revenues 15,954,521; expenditures 33,139,971)",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 10 (PDF p. 31)",
      "quote": "CAPITAL PROJECTS FUNDS 24,693,900 15,954,521 33,139,971 (17,185,450) 7,508,450",
      "value_as_printed": "(17,185,450)"
    },
    {
      "id": "F234",
      "value": -3966706,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "Debt Service Fund (401)",
      "category": "budgeted excess/(deficiency) (revenues 22,302,594; expenditures 26,269,300)",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 10 (PDF p. 31)",
      "quote": "401 DEBT SERVICE 12,783,300 22,302,594 26,269,300 (3,966,706) 8,816,594",
      "value_as_printed": "(3,966,706)"
    },
    {
      "id": "F235",
      "value": -4656846,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "Proprietary funds (subtotal)",
      "category": "budgeted excess/(deficiency) (revenues 123,670,645; expenditures 128,327,491)",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 10 (PDF p. 31)",
      "quote": "PROPRIETARY FUNDS 39,552,900 123,670,645 128,327,491 (4,656,846) 34,896,054",
      "value_as_printed": "(4,656,846)"
    },
    {
      "id": "F236",
      "value": 18709633,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "Trust funds (subtotal)",
      "category": "budgeted excess/(deficiency) (revenues 90,423,443; expenditures 71,713,810)",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 10 (PDF p. 31)",
      "quote": "TRUST FUNDS 665,818,600 90,423,443 71,713,810 18,709,633 684,528,233"
    },
    {
      "id": "F237",
      "value": -3140496,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "Water & Sewer Fund (510)",
      "category": "budgeted excess/(deficiency) (revenues 60,843,325; expenditures 63,983,821)",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 10 (PDF p. 31)",
      "quote": "510 WATER & SEWER 25,505,700 60,843,325 63,983,821 (3,140,496) 22,365,204",
      "value_as_printed": "(3,140,496)"
    },
    {
      "id": "F238",
      "value": -522087,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "Gaming Tax Fund (215)",
      "category": "budgeted excess/(deficiency) (revenues 12,850,000; expenditures 13,372,087)",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 8 (PDF p. 29)",
      "quote": "215 GAMING TAX 4,145,000 12,850,000 13,372,087 (522,087) 3,622,913",
      "value_as_printed": "(522,087)"
    },
    {
      "id": "F239",
      "value": 0,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "Transformational Fund (130)",
      "category": "budgeted expenditures (revenues 200,000; fund balance 7,070,000 to 7,270,000)",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 8 (PDF p. 29)",
      "quote": "130 TRANSFORMATIONAL 7,070,000 200,000 - 200,000 7,270,000",
      "value_as_printed": "-"
    },
    {
      "id": "F240",
      "value": 25055400,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "Capital Improvements Fund (340)",
      "category": "budgeted expenditures (revenues 14,671,600)",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 9 (PDF p. 30)",
      "quote": "340 CAPITAL IMPROVEMENTS 12,201,300 14,671,600 25,055,400 (10,383,800) 1,817,500"
    },
    {
      "id": "F241",
      "value": 6200000,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "2025C GO Bond Project Fund (358)",
      "category": "budgeted expenditures (revenues 300,000)",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 10 (PDF p. 31)",
      "quote": "358 2025C GO BOND PROJECT 5,997,400 300,000 6,200,000 (5,900,000) 97,400"
    },
    {
      "id": "F242",
      "value": 2782000,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "Fiber Network Fund (560, new)",
      "category": "budgeted revenues and expenditures",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 10 (PDF p. 31)",
      "quote": "560 FIBER NETWORK - 2,782,000 2,782,000 - -"
    },
    {
      "id": "F245",
      "value": "no amount",
      "unit": "text",
      "fiscal_year": "FY2027",
      "fund": "not stated in the document",
      "category": "recurring revenues and expenses (narrative, no figure)",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "budget message p. i (PDF p. 9)",
      "quote": "bringing recurring expenses into line with recurring revenues may not produce headline-grabbing announcements"
    },
    {
      "id": "F246",
      "value": "no amount",
      "unit": "text",
      "fiscal_year": "FY2027",
      "fund": "not stated in the document",
      "category": "structural balance; ongoing expenses; one-time funding; recurring gaps (narrative, no figure)",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "budget message p. i (PDF p. 9)",
      "quote": "The 2027 Budget continues our progress toward structural balance, where dependable revenues support ongoing expenses with reduced reliance on one-time funding to close recurring gaps."
    },
    {
      "id": "F250",
      "value": 80000,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "General Fund (Fund 101)",
      "category": "line-item text amount labeled '2026 - 2027 CARRYOVERS: DRUG RELATED LE OPERATIONS', inside account 101-3536-421.50-10 (2027 budget 100,700)",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 591 (PDF p. 624)",
      "quote": "2026 - 2027 CARRYOVERS: / DRUG RELATED LE OPERATIONS 80,000 / 100,700",
      "note": "The 100,700 total is the sum of text amounts 20,000 + 500 + 100 + 100 + 80,000 and equals the account's 2027 budget."
    },
    {
      "id": "F251",
      "value": 50000,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "General Fund (Fund 101)",
      "category": "line-item text amount labeled '2026 - 2027 CARRYOVERS: DUI & E-CITATION PROGRAMS', inside account 101-3536-421.61-23 (2027 budget 139,700)",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "pp. 592-593 (PDF pp. 625-626)",
      "quote": "2026 - 2027 CARRYOVERS: (p. 592) / DUI & E-CITATION PROGRAMS 50,000 / 139,700 (p. 593)",
      "note": "The 139,700 total is the sum of text amounts 89,700 (DUI and e-citation offsetting revenues) + 50,000 and equals the account's 2027 budget (2026 original budget 298,650)."
    },
    {
      "id": "F252",
      "value": 0,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "2025C GO Bond Project Fund (358)",
      "category": "2027 budget for account 358-3033-422.72-35 (2026 original 22,500,000), annotated '2026-2027 CARRYOVER CIP - C135 FIRE STATION #4'",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 1109 (PDF p. 1146)",
      "quote": "358-3033-422.72-35 FIRE/POLICE FACILITY 0 22,084,295 20,156,477 22,500,000 0 22,500,000-"
    },
    {
      "id": "F253",
      "value": 0,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "Transformational Fund (130)",
      "category": "2027 budget for account 130-1009-465.50-88, lending program (2026 original 7,144,400), annotated '2026-2027 CARRYOVER:'",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 797 (PDF p. 832)",
      "quote": "130-1009-465.50-88 S.P.-OTHER 0 0 206,729 7,144,400 0 7,144,400-",
      "note": "Columns: 2024 actual | 2025 actual | 2026 year to date | 2026 original budget | 2027 budget | change. Text under the account: 'COMMUNITY AND ECONOMIC DEVELOPMENT LENDING PROGRAM (INCLUDES RESIDENTIAL PROPERTY-ACCESSED CLEAN ENERGY (RPACE), SMALL BUSINESS LENDING & SSA CAPITALIZATION) 2026-2027 CARRYOVER:' with no amount on the carryover line."
    },
    {
      "id": "F254",
      "value": "no amount stated in the carryover sentence",
      "unit": "text",
      "fiscal_year": "FY2027",
      "fund": "Water & Sewer Fund (510)",
      "category": "capital project sheet I062 'Upsize High Pressure Pump #3'",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "printed p. 1001 (PDF p. 1038), CIP project sheet I062",
      "quote": "Funding provided by a 2026 - 2027 Carryover. No additional funding needed.",
      "note": "The same sheet budgets a 2027 project cost of 250,000 (Design/Eng. 50,000; Equip./Furn. 200,000), funded by Water & Sewer 90,000 and Grant-State 160,000; revenue account 510-4058-331.11-40 shows 160,000. Corrected after the October 29, 2026 spot-check (page label and value; project number read from the page image)."
    },
    {
      "id": "F255",
      "value": 200000,
      "unit": "USD",
      "fiscal_year": "FY2026 to FY2027",
      "fund": "Capital Improvements (project A061 'Pinney Deck')",
      "category": "anticipated 'rollover' of project funds",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "printed p. 926 (PDF p. 963), CIP project sheet A061",
      "quote": "supplemented by a requested rollover of the anticipated $200,000 to be left in this year's project funds",
      "note": "Page label corrected after the October 29, 2026 spot-check."
    },
    {
      "id": "F256",
      "value": 105.4,
      "unit": "USD millions",
      "fiscal_year": "FY2027",
      "fund": "All funds levying property tax",
      "category": "property taxes from the 2026 levy (2026: $103.7 million)",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "budget message p. x (PDF p. 18)",
      "quote": "Property taxes (from the 2026 tax levy) are expected to generate a total of $105.4 million in 2027 for the city, compared to $103.7 million in 2026"
    },
    {
      "id": "F257",
      "value": 3.2,
      "unit": "USD millions",
      "fiscal_year": "FY2027",
      "fund": "Pension funds",
      "category": "combined increase in pension levies; General Fund levy unchanged",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "budget message p. x (PDF p. 18)",
      "quote": "the levies for the city’s pension funds will increase by a combined total of $3.2 million"
    },
    {
      "id": "F258",
      "value": 11.19,
      "unit": "USD millions",
      "fiscal_year": "levy year 2026 (FY2027)",
      "fund": "Debt service",
      "category": "GO bond debt service component of the levy",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "budget message p. x (PDF p. 18)",
      "quote": "The 2026 property tax levy will include an $11.19 million component to help pay the debt service on general obligation bonds"
    },
    {
      "id": "F259",
      "value": 12.69,
      "unit": "USD millions",
      "fiscal_year": "levy year 2025 (FY2026)",
      "fund": "Debt service",
      "category": "GO bond debt service component of the levy",
      "status": "adopted",
      "document": "City of Aurora 2026 Budget (adopted budget book, file version v/4; official file retrieved from Wayback capture 20260921145601); evidence/budget/City_2026_Budget_book_v4_via_Wayback_20260921.pdf",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "page": "budget message p. 13 (PDF p. 24)",
      "quote": "The 2025 property tax levy will include a $12.69 million component to help pay the debt service on general obligation bonds"
    },
    {
      "id": "F260",
      "value": 21883000,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "General Fund (Fund 101)",
      "category": "home-rule sales tax allocation (total $39,683,000; Capital Improvements 11,100,000; SHAPE 6,000,000)",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "budget message p. viii (PDF p. 16)",
      "quote": "General $21,883,000 55.1% General governmental operations"
    },
    {
      "id": "F261",
      "value": 12.0,
      "unit": "USD millions",
      "fiscal_year": "FY2027",
      "fund": "Gaming Tax Fund (215)",
      "category": "casino gaming taxes projected",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "budget message p. xi (PDF p. 19)",
      "quote": "Casino gaming taxes generated from Aurora’s riverboat casino are projected to be $12.0 million in 2027."
    },
    {
      "id": "F262",
      "value": "10/15/2026",
      "unit": "date",
      "fiscal_year": "FY2027",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "date the Mayor's proposed budget was presented (calendar); adoption scheduled 12/8/2026",
      "status": "proposed",
      "document": "City of Aurora 2027 Proposed Budget, budget message dated Oct 15, 2026; file evidence/software-tax/budget/2027-proposed-budget.pdf (sha256 68815311b66790f3ca7b9842828e7e05fdf644ce6c475aaab9b20776989d2f1c; retrieved 2026-10-29T16:36:05Z per evidence/software-tax/MANIFEST.json; 1,176 PDF pages, pages 280-1176 image-only and read by OCR or from page images)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "page": "p. 3 (PDF p. 24), Budget Planning Calendar",
      "quote": "10/15/2026 | Mayor's proposed City Budget presented to the City Council."
    },
    {
      "id": "F270",
      "value": 603.7,
      "unit": "USD millions",
      "fiscal_year": "FY2027",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "expenditures, labeled before carryovers",
      "status": "proposed",
      "document": "City of Aurora '2027 Proposed Budget PowerPoint Presentation' (24 slides); file evidence/software-tax/budget/2027-proposed-budget-presentation.pptx (sha256 c8231ab6c89791a3dbb46b6b78674a30b9da2b4adb62baaea34adb299c2574d7; retrieved 2026-10-29T16:35:57Z per evidence/software-tax/MANIFEST.json)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget-presentation.pptx",
      "page": "slide 3",
      "quote": "$603.7M IN EXPENDITURES (BEFORE CARRYOVERS)"
    },
    {
      "id": "F271",
      "value": 577.3,
      "unit": "USD millions",
      "fiscal_year": "FY2027",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "revenue, labeled before carryovers",
      "status": "proposed",
      "document": "City of Aurora '2027 Proposed Budget PowerPoint Presentation' (24 slides); file evidence/software-tax/budget/2027-proposed-budget-presentation.pptx (sha256 c8231ab6c89791a3dbb46b6b78674a30b9da2b4adb62baaea34adb299c2574d7; retrieved 2026-10-29T16:35:57Z per evidence/software-tax/MANIFEST.json)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget-presentation.pptx",
      "page": "slide 3",
      "quote": "$577.3M IN REVENUE (BEFORE CARRYOVERS)"
    },
    {
      "id": "F272",
      "value": 26.4,
      "unit": "USD millions",
      "fiscal_year": "FY2027",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "revenues and financing sources from prior years",
      "status": "proposed",
      "document": "City of Aurora '2027 Proposed Budget PowerPoint Presentation' (24 slides); file evidence/software-tax/budget/2027-proposed-budget-presentation.pptx (sha256 c8231ab6c89791a3dbb46b6b78674a30b9da2b4adb62baaea34adb299c2574d7; retrieved 2026-10-29T16:35:57Z per evidence/software-tax/MANIFEST.json)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget-presentation.pptx",
      "page": "slide 3",
      "quote": "$26.4M BUDGETED REVENUES AND FINANCING SOURCES FROM 2026 AND PRIOR",
      "note": "Sub-bullets: 'TIMING DIFFERENCES IN EXPENSES', 'DEBT PROCEEDS'."
    },
    {
      "id": "F273",
      "value": -4343892,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "General Fund (Fund 101)",
      "category": "surplus/(deficit); 'LATE CHANGES' lines left blank",
      "status": "proposed",
      "document": "City of Aurora '2027 Proposed Budget PowerPoint Presentation' (24 slides); file evidence/software-tax/budget/2027-proposed-budget-presentation.pptx (sha256 c8231ab6c89791a3dbb46b6b78674a30b9da2b4adb62baaea34adb299c2574d7; retrieved 2026-10-29T16:35:57Z per evidence/software-tax/MANIFEST.json)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget-presentation.pptx",
      "page": "slide 13",
      "quote": "SURPLUS/(DEFICIT) ($ 4,343,892)",
      "value_as_printed": "($ 4,343,892)",
      "note": "Same slide: revenues $264,804,216; expenditures $269,148,108."
    },
    {
      "id": "F274",
      "value": 6700000,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "General Fund (Fund 101)",
      "category": "'Total Adjustments for Balancing the General Fund' (Transfer from Gaming Tax 2,500,000; Adjust Home Rule Sales Tax Allocation from Capital 2,200,000; from SHAPE 2,000,000)",
      "status": "proposed",
      "document": "City of Aurora '2027 Proposed Budget PowerPoint Presentation' (24 slides); file evidence/software-tax/budget/2027-proposed-budget-presentation.pptx (sha256 c8231ab6c89791a3dbb46b6b78674a30b9da2b4adb62baaea34adb299c2574d7; retrieved 2026-10-29T16:35:57Z per evidence/software-tax/MANIFEST.json)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget-presentation.pptx",
      "page": "slide 14 (table image 'Balancing Allocation for the General Fund')",
      "quote": "Total Adjustments for Balancing the General Fund 7,320,000 8,280,000 20,374,273 2,000,000 6,700,000",
      "note": "Columns 2023 | 2024 | 2025 | 2026 | 2027."
    },
    {
      "id": "F275",
      "value": 2000000,
      "unit": "USD",
      "fiscal_year": "FY2026",
      "fund": "General Fund (Fund 101)",
      "category": "'Total Adjustments for Balancing the General Fund' (Transfer from Gaming Tax 2,000,000)",
      "status": "adopted",
      "document": "City of Aurora '2027 Proposed Budget PowerPoint Presentation' (24 slides); file evidence/software-tax/budget/2027-proposed-budget-presentation.pptx (sha256 c8231ab6c89791a3dbb46b6b78674a30b9da2b4adb62baaea34adb299c2574d7; retrieved 2026-10-29T16:35:57Z per evidence/software-tax/MANIFEST.json)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget-presentation.pptx",
      "page": "slide 14 (table image)",
      "quote": "Total Adjustments for Balancing the General Fund 7,320,000 8,280,000 20,374,273 2,000,000 6,700,000"
    },
    {
      "id": "F276",
      "value": 20374273,
      "unit": "USD",
      "fiscal_year": "FY2025",
      "fund": "General Fund (Fund 101)",
      "category": "'Total Adjustments for Balancing the General Fund' (incl. Transfer from Capital 6,400,000 and Home Rule allocation from Capital 9,400,000)",
      "status": "actual",
      "document": "City of Aurora '2027 Proposed Budget PowerPoint Presentation' (24 slides); file evidence/software-tax/budget/2027-proposed-budget-presentation.pptx (sha256 c8231ab6c89791a3dbb46b6b78674a30b9da2b4adb62baaea34adb299c2574d7; retrieved 2026-10-29T16:35:57Z per evidence/software-tax/MANIFEST.json)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget-presentation.pptx",
      "page": "slide 14 (table image); slide 11 prints 2025 $20,374,000",
      "quote": "Total Adjustments for Balancing the General Fund 7,320,000 8,280,000 20,374,273 2,000,000 6,700,000",
      "note": "Status per slide 11 wording ('moved funds around to meet the deficit'); the table does not say budget or actual."
    },
    {
      "id": "F277",
      "value": "no amount",
      "unit": "text",
      "fiscal_year": "FY2023-FY2025",
      "fund": "General Fund (Fund 101)",
      "category": "slide heading and statement",
      "status": "actual",
      "document": "City of Aurora '2027 Proposed Budget PowerPoint Presentation' (24 slides); file evidence/software-tax/budget/2027-proposed-budget-presentation.pptx (sha256 c8231ab6c89791a3dbb46b6b78674a30b9da2b4adb62baaea34adb299c2574d7; retrieved 2026-10-29T16:35:57Z per evidence/software-tax/MANIFEST.json)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget-presentation.pptx",
      "page": "slide 11",
      "quote": "IN THE PAST FEW YEARS, THE MAYOR’S OFFICE MOVED FUNDS AROUND TO MEET THE DEFICIT IN THE GENERAL FUND",
      "note": "Listed: 2023 $7,320,000; 2024 $8,280,000; 2025 $20,374,000. Slide 12 is headed 'WHAT WAS DONE FOR THE 2026 DEFICIT' and lists '139 STAFF REDUCTION' among other items."
    },
    {
      "id": "F278",
      "value": 111805002,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "General Fund - Police",
      "category": "department expenditures (2026: 104,646,065; printed change 6.84%)",
      "status": "proposed",
      "document": "City of Aurora '2027 Proposed Budget PowerPoint Presentation' (24 slides); file evidence/software-tax/budget/2027-proposed-budget-presentation.pptx (sha256 c8231ab6c89791a3dbb46b6b78674a30b9da2b4adb62baaea34adb299c2574d7; retrieved 2026-10-29T16:35:57Z per evidence/software-tax/MANIFEST.json)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget-presentation.pptx",
      "page": "slide 18",
      "quote": "Police | $ 111,805,002 | $ 104,646,065 | 6.84%"
    },
    {
      "id": "F279",
      "value": 71143096,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "General Fund - Fire",
      "category": "department expenditures (2026: 65,996,122; printed change 7.80%)",
      "status": "proposed",
      "document": "City of Aurora '2027 Proposed Budget PowerPoint Presentation' (24 slides); file evidence/software-tax/budget/2027-proposed-budget-presentation.pptx (sha256 c8231ab6c89791a3dbb46b6b78674a30b9da2b4adb62baaea34adb299c2574d7; retrieved 2026-10-29T16:35:57Z per evidence/software-tax/MANIFEST.json)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget-presentation.pptx",
      "page": "slide 18",
      "quote": "Fire | $ 71,143,096 | $ 65,996,122 | 7.80%"
    },
    {
      "id": "F280",
      "value": 82602900,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "Capital Improvement Plan, all categories",
      "category": "CIP total for 2027",
      "status": "proposed",
      "document": "City of Aurora '2027 Proposed Budget PowerPoint Presentation' (24 slides); file evidence/software-tax/budget/2027-proposed-budget-presentation.pptx (sha256 c8231ab6c89791a3dbb46b6b78674a30b9da2b4adb62baaea34adb299c2574d7; retrieved 2026-10-29T16:35:57Z per evidence/software-tax/MANIFEST.json)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget-presentation.pptx",
      "page": "slide 21",
      "quote": "TOTAL ALL CATEGORIES | $ 82,602,900"
    },
    {
      "id": "F281",
      "value": 2500000,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "Gaming Tax Fund (215)",
      "category": "transfer to the General Fund (slide also lists $600,000 to the Fiber Utility Fund, $634,700 TIF debt service, ACCA $1.5M, parking deck maintenance $2M)",
      "status": "proposed",
      "document": "City of Aurora '2027 Proposed Budget PowerPoint Presentation' (24 slides); file evidence/software-tax/budget/2027-proposed-budget-presentation.pptx (sha256 c8231ab6c89791a3dbb46b6b78674a30b9da2b4adb62baaea34adb299c2574d7; retrieved 2026-10-29T16:35:57Z per evidence/software-tax/MANIFEST.json)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget-presentation.pptx",
      "page": "slide 19",
      "quote": "TRANSFER $2.5M TO THE GENERAL FUND"
    },
    {
      "id": "F282",
      "value": 8389287,
      "unit": "USD",
      "fiscal_year": "FY2027",
      "fund": "All funds (combined total of all budgeted funds)",
      "category": "decision packages total (General Fund 2,750,785)",
      "status": "proposed",
      "document": "City of Aurora '2027 Proposed Budget PowerPoint Presentation' (24 slides); file evidence/software-tax/budget/2027-proposed-budget-presentation.pptx (sha256 c8231ab6c89791a3dbb46b6b78674a30b9da2b4adb62baaea34adb299c2574d7; retrieved 2026-10-29T16:35:57Z per evidence/software-tax/MANIFEST.json)",
      "url": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget-presentation.pptx",
      "page": "slide 23",
      "quote": "TOTAL ALL FUNDS | $ 8,389,287"
    }
  ],
  "comparisons": [
    {
      "what": "2027 proposed total (release) minus 2026 adopted gross total expenditures including carryovers",
      "a_id": "F001",
      "b_id": "F070",
      "difference": -84737609,
      "computed_from": "603,696,865 - 688,434,474",
      "note": "The release does not say which 2026 figure it used."
    },
    {
      "what": "2026 figure implied by the release (2027 total plus the printed reduction) minus 2026 adopted gross total",
      "a_id": "F001+F002",
      "b_id": "F070",
      "difference": -900,
      "computed_from": "(603,696,865 + 84,736,709) - 688,434,474 = 688,433,574 - 688,434,474",
      "note": "The printed reduction (84,736,709) and the recomputed one (84,737,609) differ by 900."
    },
    {
      "what": "2027 proposed total minus 2026 adopted net total expenditures (gross less 75,806,900 carryovers)",
      "a_id": "F001",
      "b_id": "F072",
      "difference": -8930709,
      "computed_from": "603,696,865 - 612,627,574",
      "note": "Shown side by side only; the release does not say whether 603,696,865 includes or excludes carryovers."
    },
    {
      "what": "2027 proposed total minus the 2026 proposed total at the same stage of the prior cycle (Oct 15, 2025)",
      "a_id": "F001",
      "b_id": "F020",
      "difference": 7607906,
      "computed_from": "603,696,865 - 596,088,959",
      "note": "In the Oct 2025 document the 2026 carryover line was printed 'xxxxxxxxx' (F021)."
    },
    {
      "what": "2026 adopted gross total minus 2026 proposed gross total (Oct 2025)",
      "a_id": "F070",
      "b_id": "F020",
      "difference": 92345515,
      "computed_from": "688,434,474 - 596,088,959"
    },
    {
      "what": "Documented changes from 2026 proposal to adoption (late changes + Council amendment + carryovers) minus the change above",
      "a_id": "F056+F060+F049",
      "b_id": "F070-F020",
      "difference": 0,
      "computed_from": "(16,138,615 + 400,000 + 75,806,900) - 92,345,515"
    },
    {
      "what": "2026 adopted gross less adopted carryovers, minus printed net total",
      "a_id": "F070+F071",
      "b_id": "F072",
      "difference": 0,
      "computed_from": "(688,434,474 - 75,806,900) - 612,627,574"
    },
    {
      "what": "Carryovers in the Dec 8, 2025 Expenditure Summary minus Schedule 2 total expenditure carryovers",
      "a_id": "F047",
      "b_id": "F049",
      "difference": -500,
      "computed_from": "75,806,400 - 75,806,900"
    },
    {
      "what": "Dec 8, 2025 gross total plus the Dec 9 Council amendment, minus adopted gross total",
      "a_id": "F046+F060",
      "b_id": "F070",
      "difference": 0,
      "computed_from": "(688,034,474 + 400,000) - 688,434,474"
    },
    {
      "what": "All-funds revenue: proposed (Oct 2025) + late revenue changes + revenue carryovers + Council amendment, minus adopted revenues",
      "a_id": "F025+F057+F050+F060",
      "b_id": "F077",
      "difference": 0,
      "computed_from": "(525,766,503 + 12,929,300 + 2,635,300 + 400,000) - 541,731,103"
    },
    {
      "what": "General Fund revenues: adopted minus proposed (Oct 2025)",
      "a_id": "F082",
      "b_id": "F027",
      "difference": 2576200,
      "computed_from": "250,117,493 - 247,541,293",
      "note": "Equals late changes 2,022,600 (WRAP26 slide 5) + revenue carryovers 153,600 (F052) + amendment 400,000 (F060)."
    },
    {
      "what": "General Fund expenditures: adopted minus proposed (Oct 2025)",
      "a_id": "F083",
      "b_id": "F028",
      "difference": 3663315,
      "computed_from": "253,568,154 - 249,904,839",
      "note": "Equals late changes (667,285) (WRAP26 slide 5) + expenditure carryovers 3,930,600 (F051) + amendment 400,000 (F060)."
    },
    {
      "what": "Water & Sewer Fund expenditures: adopted minus proposed (Oct 2025)",
      "a_id": "F089",
      "b_id": "F030",
      "difference": 12879600,
      "computed_from": "74,603,326 - 61,723,726",
      "note": "Equals carryovers 12,572,600 (F053) + late change 307,000 (SCH1 p. 7, 'Total Water and Sewer Fund 534,900 307,000 841,900')."
    },
    {
      "what": "2026 General Fund adopted: revenues minus expenditures",
      "a_id": "F082",
      "b_id": "F083",
      "difference": -3450661,
      "computed_from": "250,117,493 - 253,568,154",
      "note": "Matches printed F084."
    },
    {
      "what": "2026 General Fund adopted, with Schedule 2 carryovers removed from both sides: revenues minus expenditures",
      "a_id": "F082-F052",
      "b_id": "F083-F051",
      "difference": 326339,
      "computed_from": "(250,117,493 - 153,600) - (253,568,154 - 3,930,600) = 249,963,893 - 249,637,554",
      "note": "Equals the pre-carryover surplus on the Dec 2, 2025 slide (F043, $326,339)."
    },
    {
      "what": "2026 General Fund amended (O26-060): revenues minus expenditures",
      "a_id": "F110",
      "b_id": "F111",
      "difference": -4234461,
      "computed_from": "254,557,093 - 258,791,554"
    },
    {
      "what": "2026 General Fund: amendment to expenditures minus amendment to revenues",
      "a_id": "F111-F113",
      "b_id": "F110-F112",
      "difference": 783800,
      "computed_from": "(258,791,554 - 253,568,154) - (254,557,093 - 250,117,493) = 5,223,400 - 4,439,600"
    },
    {
      "what": "2026 General Fund projected (Jul 30, 2026 review) revenue minus adopted revenue",
      "a_id": "F120",
      "b_id": "F082",
      "difference": 3499760,
      "computed_from": "253,617,253 - 250,117,493"
    },
    {
      "what": "2026 General Fund projected (Sept 24, 2026 review) revenues minus 2026 budget revenues, in millions",
      "a_id": "F125",
      "b_id": "MY09 slide p. 6 '2026 Budget' $250.1",
      "difference": 5,
      "computed_from": "255.1 - 250.1"
    },
    {
      "what": "2026 General Fund projected (Sept 24, 2026 review) expenditures minus 2026 budget expenditures, in millions",
      "a_id": "F126",
      "b_id": "MY09 slide p. 6 '2026 Budget' $253.6",
      "difference": 2.1,
      "computed_from": "255.7 - 253.6"
    },
    {
      "what": "2026 General Fund projected difference (Sept 24) minus projected net (Jul 30), in millions",
      "a_id": "F127",
      "b_id": "F122",
      "difference": -0.649099,
      "computed_from": "-0.6 - 0.049099",
      "note": "The two reviews use different estimates; the July table holds expenses at budget."
    },
    {
      "what": "2026 General Fund year-to-date revenue as a share of adopted revenue (percent)",
      "a_id": "F128",
      "b_id": "F082",
      "difference": 78.84,
      "computed_from": "197,202,465 / 250,117,493 x 100",
      "note": "Printed as 79%. Expenses: 186,712,557 / 253,568,154 = 73.63% (printed 74%)."
    },
    {
      "what": "2026 'General Fund *' budgeted deficiency (Funds 101 + 130) compared with FY2025 ACFR fund balance assigned 'Subsequent Budget'",
      "a_id": "F087",
      "b_id": "F145",
      "difference": 0,
      "computed_from": "10,802,961 - 10,802,961"
    },
    {
      "what": "2026 General Fund beginning fund balance: Treasurer's/mid-year figure minus budget-book estimate",
      "a_id": "TR09 p. 6 / MY07 slide 18: 30,074,473",
      "b_id": "F081",
      "difference": 2074473,
      "computed_from": "30,074,473 - 28,000,000"
    },
    {
      "what": "2026 all funds adopted: revenues minus expenditures",
      "a_id": "F077",
      "b_id": "F070",
      "difference": -146703371,
      "computed_from": "541,731,103 - 688,434,474",
      "note": "Matches printed F078."
    },
    {
      "what": "Dec 2, 2025 slide: expenditures minus revenue (in millions)",
      "a_id": "F040",
      "b_id": "F041",
      "difference": 146.8,
      "computed_from": "687.9 - 541.1",
      "note": "Matches the printed $146.8M (F042)."
    },
    {
      "what": "2026 capital: expenditure class 'Capital' minus narrative 'capital projects total' (different definitions; not reconciled in the document)",
      "a_id": "F095",
      "b_id": "F096",
      "difference": 3988620,
      "computed_from": "167,088,620 - 163,100,000"
    },
    {
      "what": "FY2025 General Fund (ACFR): actual revenues minus actual expenditures, in millions",
      "a_id": "F140",
      "b_id": "F141",
      "difference": -2.884,
      "computed_from": "251.358 - 254.242",
      "note": "ACFR Table 3 adds transfers in 15.929, transfers out (8.675) and SBITAs issued 2.455 to reach the 6.825 change in fund balance (F143)."
    },
    {
      "what": "FY2025 General Fund (Treasurer's cash-basis report): actual revenue minus actual expense, compared with printed net",
      "a_id": "F148-F149",
      "b_id": "F150",
      "difference": 1,
      "computed_from": "(259,815,841 - 254,343,685) - 5,472,155"
    },
    {
      "what": "FY2025 General Fund actual expenditures: Treasurer's report minus July 2026 review table",
      "a_id": "F149",
      "b_id": "F151",
      "difference": 2299973,
      "computed_from": "254,343,685 - 252,043,712",
      "note": "Labels and bases differ (ACFR, F141, prints 254.242 million for a broader General Fund)."
    },
    {
      "what": "2026 General Fund budget figure in July 2026 review table minus adopted figure",
      "a_id": "F151 note: 253,568,104",
      "b_id": "F083",
      "difference": -50,
      "computed_from": "253,568,104 - 253,568,154"
    },
    {
      "what": "2027 document: 2027 gross minus 2026 gross (budget message)",
      "a_id": "F200",
      "b_id": "F203",
      "difference": -84737609,
      "computed_from": "603,696,865 - 688,434,474",
      "note": "Matches printed F204 ($84,737,609)."
    },
    {
      "what": "2027 document: 2027 total minus 2026 original total (Expenditure Summary by Fund)",
      "a_id": "F200",
      "b_id": "F208",
      "difference": -84736709,
      "computed_from": "603,696,865 - 688,433,574",
      "note": "Matches printed F209 (84,736,709-) and the release (F002)."
    },
    {
      "what": "Two 2026 totals printed in the same 2027 document: budget message minus Expenditure Summary",
      "a_id": "F203",
      "b_id": "F208",
      "difference": 900,
      "computed_from": "688,434,474 - 688,433,574"
    },
    {
      "what": "Ward #5 Projects Fund 2026 expenditures: 2026 documents minus 2027 document's '2026 ORIGINAL BUDGET'",
      "a_id": "BOOK26 p. 57 / REV26 p. 217: 701,200",
      "b_id": "F212",
      "difference": 900,
      "computed_from": "701,200 - 700,300",
      "note": "Equals the 900 difference between the two 2026 totals; every other fund's 2026 original figure in the 2027 document matches the 2026 adopted documents (see tables.checks)."
    },
    {
      "what": "2027 document: 2027 net minus 2026 net (after prior-year carryovers deducted)",
      "a_id": "F202",
      "b_id": "F072",
      "difference": -8930709,
      "computed_from": "603,696,865 - 612,627,574",
      "note": "Matches printed F205 ($8,930,709)."
    },
    {
      "what": "Percentage change before carryovers, recomputed (percent)",
      "a_id": "F204",
      "b_id": "F203",
      "difference": -12.31,
      "computed_from": "-84,737,609 / 688,434,474 x 100",
      "note": "Printed -12.3%."
    },
    {
      "what": "Percentage change after carryovers, recomputed (percent)",
      "a_id": "F205",
      "b_id": "F072",
      "difference": -1.46,
      "computed_from": "-8,930,709 / 612,627,574 x 100",
      "note": "Printed -1.5%."
    },
    {
      "what": "2027 revenues minus 2026 amended revenues",
      "a_id": "F213",
      "b_id": "F217",
      "difference": 25837966,
      "computed_from": "577,275,469 - 551,437,503",
      "note": "Document states 'approximately $25.8 million or 4.7%'; recomputed share 4.69%."
    },
    {
      "what": "2027 revenues minus 2026 adopted revenues",
      "a_id": "F213",
      "b_id": "F077",
      "difference": 35544366,
      "computed_from": "577,275,469 - 541,731,103",
      "note": "Matches the printed 2027-2026 change on p. 30 (35,544,366)."
    },
    {
      "what": "2027 all funds: expenditures minus revenues",
      "a_id": "F200",
      "b_id": "F213",
      "difference": 26421396,
      "computed_from": "603,696,865 - 577,275,469",
      "note": "Matches F214 (26,421,396) and the $26.4M on slide 3 (F272)."
    },
    {
      "what": "2027 all-funds deficiency minus 2026 adopted all-funds deficiency",
      "a_id": "F214",
      "b_id": "F078",
      "difference": 120281975,
      "computed_from": "-26,421,396 - (-146,703,371)"
    },
    {
      "what": "2026 amended minus 2026 original total expenditures (2027 document)",
      "a_id": "F210",
      "b_id": "F208",
      "difference": 13816500,
      "computed_from": "702,250,074 - 688,433,574",
      "note": "O26-060 Exhibit A expenditure amendments total 13,286,100 (computed from Exhibit A); ward-fund changes in the 2027 document total 165,400; the remaining 365,000 is not explained in the documents checked."
    },
    {
      "what": "2026 amended minus 2026 original total revenues (2027 document)",
      "a_id": "F217",
      "b_id": "F077",
      "difference": 9706400,
      "computed_from": "551,437,503 - 541,731,103",
      "note": "Equals the O26-060 Exhibit A revenue amendments (4,439,600 + 2,000,000 + 211,400 + 390,400 + 2,665,000 = 9,706,400)."
    },
    {
      "what": "2027 General Fund: revenues minus expenditures",
      "a_id": "F221",
      "b_id": "F222",
      "difference": -4343892,
      "computed_from": "264,804,216 - 269,148,108",
      "note": "Matches F223 and slide 13 (F273)."
    },
    {
      "what": "General Fund revenues: 2027 proposed minus 2026 adopted",
      "a_id": "F221",
      "b_id": "F082",
      "difference": 14686723,
      "computed_from": "264,804,216 - 250,117,493",
      "note": "Matches the printed change on p. 27 (14,686,723)."
    },
    {
      "what": "General Fund expenditures: 2027 proposed minus 2026 adopted",
      "a_id": "F222",
      "b_id": "F083",
      "difference": 15579954,
      "computed_from": "269,148,108 - 253,568,154",
      "note": "Matches the printed change on p. 259 (15,579,954)."
    },
    {
      "what": "General Fund expenditures, percent change 2027 vs 2026 adopted",
      "a_id": "F222",
      "b_id": "F083",
      "difference": 6.14,
      "computed_from": "(269,148,108 / 253,568,154 - 1) x 100",
      "note": "Printed 6.14% (slide 18) and 6.1% (p. vi)."
    },
    {
      "what": "General Fund revenues: 2027 proposed minus 2026 amended",
      "a_id": "F221",
      "b_id": "F228",
      "difference": 10247123,
      "computed_from": "264,804,216 - 254,557,093"
    },
    {
      "what": "General Fund expenditures: 2027 proposed minus 2026 amended (2027 document)",
      "a_id": "F222",
      "b_id": "F229",
      "difference": 9939904,
      "computed_from": "269,148,108 - 259,208,204"
    },
    {
      "what": "General Fund expenditures: 2027 proposed minus 2026 amended (O26-060 Exhibit A)",
      "a_id": "F222",
      "b_id": "F111",
      "difference": 10356554,
      "computed_from": "269,148,108 - 258,791,554"
    },
    {
      "what": "General Fund 2026 amended expenditures: 2027 document minus O26-060 Exhibit A",
      "a_id": "F229",
      "b_id": "F111",
      "difference": 416650,
      "computed_from": "259,208,204 - 258,791,554"
    },
    {
      "what": "General Fund deficiency: 2027 proposed minus 2026 adopted",
      "a_id": "F223",
      "b_id": "F084",
      "difference": -893231,
      "computed_from": "-4,343,892 - (-3,450,661)"
    },
    {
      "what": "General Fund revenues: 2027 proposed minus 2026 projected (Sept 24, 2026 review), in millions",
      "a_id": "F221",
      "b_id": "F125",
      "difference": 9.704216,
      "computed_from": "264.804216 - 255.1"
    },
    {
      "what": "General Fund expenditures: 2027 proposed minus 2026 projected (Sept 24, 2026 review), in millions",
      "a_id": "F222",
      "b_id": "F126",
      "difference": 13.448108,
      "computed_from": "269.148108 - 255.7"
    },
    {
      "what": "General Fund revenues: 2027 proposed minus 2026 projected (Jul 30, 2026 review)",
      "a_id": "F221",
      "b_id": "F120",
      "difference": 11186963,
      "computed_from": "264,804,216 - 253,617,253"
    },
    {
      "what": "General Fund: estimated fund balance 1/1/2027 minus projected 12/31/2027",
      "a_id": "F220",
      "b_id": "F224",
      "difference": 4343892,
      "computed_from": "29,000,000 - 24,656,108",
      "note": "Equals the 2027 deficiency (F223)."
    },
    {
      "what": "General Fund: 2027 document's estimated fund balance 1/1/2027 minus the Jul 30, 2026 review's estimated 2026 ending balance",
      "a_id": "F220",
      "b_id": "MY07 slide 18: 30,123,572",
      "difference": -1123572,
      "computed_from": "29,000,000 - 30,123,572"
    },
    {
      "what": "General Fund: 2027 document's estimated fund balance 1/1/2027 minus the 2026 budget book's projected 12/31/2026 balance",
      "a_id": "F220",
      "b_id": "F085",
      "difference": 4450661,
      "computed_from": "29,000,000 - 24,549,339"
    },
    {
      "what": "General Fund transfers in: 2027 proposed (Gaming 2,500,000 + Wireless 911 1,250,000) minus 2026 'General Fund *' transfers in",
      "a_id": "F225+F226",
      "b_id": "F086",
      "difference": 500000,
      "computed_from": "(2,500,000 + 1,250,000) - 3,250,000"
    },
    {
      "what": "'Total Adjustments for Balancing the General Fund': 2027 minus 2026 (presentation table)",
      "a_id": "F274",
      "b_id": "F275",
      "difference": 4700000,
      "computed_from": "6,700,000 - 2,000,000",
      "note": "The table's 2027 items: 2,500,000 + 2,200,000 + 2,000,000 = 6,700,000. The documents do not label these items 'one-time' or 'stopgap'."
    },
    {
      "what": "Police: 2027 percent change recomputed from slide 18",
      "a_id": "F278",
      "b_id": "slide 18 2026: 104,646,065",
      "difference": 6.84,
      "computed_from": "(111,805,002 / 104,646,065 - 1) x 100",
      "note": "Printed 6.84%; matches the release (F004)."
    },
    {
      "what": "Fire: 2027 percent change recomputed from slide 18",
      "a_id": "F279",
      "b_id": "slide 18 2026: 65,996,122",
      "difference": 7.8,
      "computed_from": "(71,143,096 / 65,996,122 - 1) x 100",
      "note": "Printed 7.80%; matches the release (F005)."
    },
    {
      "what": "Debt-service component of the property tax levy: levy year 2026 minus levy year 2025, in millions",
      "a_id": "F258",
      "b_id": "F259",
      "difference": -1.5,
      "computed_from": "11.19 - 12.69",
      "note": "The Oct 26, 2026 release states property taxes for bond repayment and public safety pensions 'are expected to rise'; the pension levies are stated to rise by $3.2 million (F257)."
    }
  ],
  "not_located": [
    "Whether any other 2026-to-2027 carryover amounts are inside 2027 line items: two General Fund line items include amounts labeled '2026 - 2027 CARRYOVERS' (F250, F251); other carryover notes found name projects without amounts. Search covered the PDF text layer (pp. 3-279) and OCR of all 1,176 PDF pages; OCR misreads could hide further notes. The aggregate 2026-to-2027 carryover amount is printed as 'xxxxxxxxxx' (F201) and was not located.",
    "Why the 2027 document prints two different 2026 totals (688,434,474 in the budget message, F203; 688,433,574 in the Expenditure Summary, F208): the only fund-level difference found is the Ward #5 Projects Fund (700,300 vs 701,200 in the 2026 documents); no explanation was located.",
    "An explanation for the 2026 amended figures in the 2027 document that differ from O26-060 Exhibit A (General Fund expenditures 259,208,204 vs 258,791,554; Wireless 911 7,256,264 vs 7,271,064; Water & Sewer 77,256,476 vs 77,283,026; Airport 7,545,159 vs 7,545,759): not located.",
    "The amount of the 'one-time funding stopgaps' named in the release and the 'one-time funding' named in the budget message: neither document prints an amount under those labels. The presentation's 'Balancing Allocation for the General Fund' table (F274-F276) is not labeled one-time or stopgap.",
    "Any table classifying revenues or expenditures as recurring/ongoing versus one-time/non-recurring, for 2026 or 2027: not located (2027 PDF searched in full by text layer and OCR; 'ongoing' appears mainly as a goal status '(Ongoing)' and in 'Ongoing Program' on project sheets).",
    "Presentations or attachments for Legistar items 26-0663 (2027 budget overview, Oct 20), 26-0664 (Oct 20), 26-0665 (Oct 22), 26-0666 (Oct 27) and 26-0667 (Oct 29): not located in Legistar. The '2027 Proposed Budget PowerPoint Presentation' linked from the release is not identified with any of these items.",
    "Minutes documents for the Finance Committee special budget meetings of Oct 20, 22 and 27, 2026: Legistar lists minutes status 'Final' but no minutes file (EventMinutesFile is null); only item-level text is available via the API.",
    "Any 2026 all-funds projected (full-year estimated actual) result: not located. The 2027 document's '2026 ESTIMATED ACTUAL' columns hold the same amounts as the worksheets' '2026 YEAR TO DATE' columns (F211, F230, F231).",
    "The unit and context of the Jul 30, 2026 forecast notes ('2027 $14.3...', '2028 $19.2 gap', '2031 $28.5 gap') (F123): still not located.",
    "Why O26-060 is titled 'Amendment #8' while its Exhibit A is headed 'Budget Amendment No. 01': not explained in the documents checked.",
    "Granicus meeting-video captions or transcripts for Oct 22 (clip 2252) and Oct 27 (clip 2254): caption files are empty; video content was not reviewed.",
    "The Oct 29, 2026 Finance Committee meeting (event 4919, 3:00 PM) had not taken place when sources were retrieved; only its agenda was checked.",
    "2026 Budget Supplement (PDF, 30MB) and the 2026 Tax Levy Presentation (PPTX) on the City site: collection failure; not used."
  ],
  "not_located_first_pass_settled_in_second_pass": [
    {
      "item": "The 2027 proposed budget document and PowerPoint (first pass: collection failure)",
      "settled_by": "Files supplied from evidence/software-tax/budget/ (sha256 verified against evidence/software-tax/MANIFEST.json on 2026-10-29); analyzed as PROP27 and PPT27."
    },
    {
      "item": "Which 2026 figure the release compared against",
      "settled_by": "The release's reduction equals the 2027 document's Expenditure Summary change (84,736,709-) against a '2026 ORIGINAL BUDGET' total of 688,433,574 (F208, F209). The budget message of the same document uses 688,434,474 and ($84,737,609) (F203, F204)."
    },
    {
      "item": "Whether the $603,696,865 total includes 2026-to-2027 carryovers",
      "settled_by": "Budget message prints the 2027 carryover line as 'xxxxxxxxxx' and net equal to gross (F201, F202); the presentation labels $603.7M 'BEFORE CARRYOVERS' (F270). Two General Fund line items nevertheless include amounts labeled 2026-2027 carryovers (F250, F251; 130,000 together) - see the open item above."
    },
    {
      "item": "The base for the 6.84% Police and 7.80% Fire increases",
      "settled_by": "General Fund department totals, 2027 proposed vs 2026 adopted (slide 18; F278, F279); recomputed percentages match."
    },
    {
      "item": "2027 General Fund revenues, expenditures, transfers and fund balance",
      "settled_by": "F220-F227 (p. 8, p. 37, p. 793) and slide 13."
    },
    {
      "item": "2027 totals by fund, fund-balance projections and expenditure summary",
      "settled_by": "pp. 8-10, 27-30 and 259-262; see tables."
    }
  ],
  "collection_failures": [
    {
      "source": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget.pdf",
      "attempt": "curl GET 2026-10-29T16:35:44Z",
      "result": "HTTP 403, Akamai 'Access Denied' page; no file saved"
    },
    {
      "source": "same 2027 proposed budget PDF",
      "attempt": "built-in browser navigation, about 2026-10-29T16:33Z",
      "result": "server answered with a file download; the browser showed a save dialog; per instructions not retried and nothing saved"
    },
    {
      "source": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2027-proposed-budget-presentation.pptx",
      "attempt": "curl HEAD and GET 2026-10-29T16:32-16:35Z",
      "result": "HTTP 403 Access Denied; not opened in the browser"
    },
    {
      "source": "https://www.aurora.il.us/files/sharedassets/mainsite/v/4/finance/documents/budget/2026-budget.pdf",
      "attempt": "curl GET 2026-10-29T16:35:44Z",
      "result": "HTTP 403; obtained instead from Internet Archive capture 20260921145601 (see MANIFEST)"
    },
    {
      "source": "https://www.aurora.il.us/files/sharedassets/mainsite/v/1/finance/documents/budget/2026-budget-supplement.pdf",
      "attempt": "curl GET 2026-10-29T16:35:44Z",
      "result": "HTTP 403; no Internet Archive capture found"
    },
    {
      "source": "https://www.aurora.il.us/ (all City web pages)",
      "attempt": "curl GET",
      "result": "HTTP 403 to scripted requests; pages were read in the built-in browser and their text saved as captures"
    },
    {
      "source": "Internet Archive CDX for the 2027 proposed budget PDF, PPTX and the Oct 26, 2026 news page",
      "attempt": "CDX queries 2026-10-29",
      "result": "no captures listed"
    },
    {
      "source": "https://webapi.legistar.com/v1/aurora-il/matters?$filter=MatterFile eq '26-0663' (also 26-0664 to 26-0667); /matters/15955-15962",
      "attempt": "API GET 2026-10-29",
      "result": "empty results; items not exposed by the API"
    },
    {
      "source": "https://aurora-il.granicus.com/videos/2252/captions.vtt and /videos/2254/captions.vtt",
      "attempt": "curl GET 2026-10-29",
      "result": "8-byte files containing only 'WEBVTT' (no caption text)"
    }
  ],
  "collection_failures_note": "The first five failures above are this review's own attempts. The 2027 PDF and PPTX were afterwards supplied from the other research agent's download of the same official URLs (retrieved_at 2026-10-29T16:36:05Z and 16:35:57Z, http_status 200, per evidence/software-tax/MANIFEST.json); their sha256 values were re-verified before use (see evidence/budget/MANIFEST.json, key external_files_used).",
  "tables": {
    "note": "Built by tools/budget/build_figures.py from tables_2027_textlayer.json (2027 PDF text layer, pp. 8-10 and 27-30), exp_summary_2027_transcribed.json (hand transcription of image-only pp. 259-262) and tables_2026_rev26_textlayer.json (2026 line-item report pp. 3-6, 215-218, plus the Dec 9, 2025 +400,000 General Fund amendment). All column sums equal the printed totals (see checks).",
    "general_fund_side_by_side": [
      {
        "status": "proposed (Oct 15, 2025)",
        "fiscal_year": "FY2026",
        "revenues": 247541293,
        "expenditures": 249904839,
        "difference": -2363546,
        "ids": "F027-F029"
      },
      {
        "status": "adopted / original",
        "fiscal_year": "FY2026",
        "revenues": 250117493,
        "expenditures": 253568154,
        "difference": -3450661,
        "ids": "F082-F084"
      },
      {
        "status": "adopted, carryovers removed (computed)",
        "fiscal_year": "FY2026",
        "revenues": 249963893,
        "expenditures": 249637554,
        "difference": 326339,
        "ids": "F051, F052"
      },
      {
        "status": "amended (O26-060 Exhibit A)",
        "fiscal_year": "FY2026",
        "revenues": 254557093,
        "expenditures": 258791554,
        "difference": -4234461,
        "ids": "F110, F111"
      },
      {
        "status": "amended (2027 document columns)",
        "fiscal_year": "FY2026",
        "revenues": 254557093,
        "expenditures": 259208204,
        "difference": -4651111,
        "ids": "F228, F229"
      },
      {
        "status": "projected (Jul 30, 2026 review)",
        "fiscal_year": "FY2026",
        "revenues": 253617253,
        "expenditures": 253568154,
        "difference": 49099,
        "ids": "F120-F122"
      },
      {
        "status": "projected (Sept 24, 2026 review; USD millions)",
        "fiscal_year": "FY2026",
        "revenues": 255.1,
        "expenditures": 255.7,
        "difference": -0.6,
        "ids": "F125-F127"
      },
      {
        "status": "actual, year to date (2027 document '2026 ESTIMATED ACTUAL')",
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        "diff_2027_minus_2026_adopted_less_carryovers": 500000
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      {
        "fund": "POLICE PENSION FUND",
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        "original_2026_as_printed_2027_doc": 30121850,
        "carryovers_2025_to_2026_schedule2": 0,
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        "diff_2027_minus_2026_adopted": 1413305,
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        "diff_2027_minus_2026_adopted_less_carryovers": 1413305
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      {
        "fund": "FIRE PENSION FUND",
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        "original_2026_as_printed_2027_doc": 23193050,
        "carryovers_2025_to_2026_schedule2": 0,
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        "diff_2027_minus_2026_amended": 1599805,
        "diff_2027_minus_2026_adopted_less_carryovers": 1599805
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      {
        "fund": "RETIREE HEALTH INS TRUST",
        "fund_type": "Trust funds",
        "printed_page_2027": 262,
        "adopted_2026": 13653400,
        "original_2026_as_printed_2027_doc": 13653400,
        "carryovers_2025_to_2026_schedule2": 0,
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        "estimated_actual_2026_ytd_2027_doc": 11052090,
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        "diff_2027_minus_2026_adopted_less_carryovers": 1732400
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    ],
    "expenditures_by_fund_type_2026_vs_2027": {
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        "original_2026_as_printed_2027_doc": 253568154,
        "carryovers_2025_to_2026_schedule2": 3930600,
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        "diff_2027_minus_2026_adopted_less_carryovers": 19510554
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      "Proprietary funds": {
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        "original_2026_as_printed_2027_doc": 137859255,
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      "Transformational Fund (130)": {
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        "estimated_actual_2026_ytd_2027_doc": 213929,
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        "diff_2027_minus_2026_amended": -8552300,
        "diff_2027_minus_2026_adopted_less_carryovers": -7700000
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      "2022B Taxable GO Bonds (140)": {
        "adopted_2026": 0,
        "original_2026_as_printed_2027_doc": 0,
        "carryovers_2025_to_2026_schedule2": 0,
        "amended_2026_2027_doc": 0,
        "estimated_actual_2026_ytd_2027_doc": 0,
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        "diff_2027_minus_2026_adopted": 0,
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        "diff_2027_minus_2026_adopted_less_carryovers": 0
      },
      "Special revenue funds": {
        "adopted_2026": 104138730,
        "original_2026_as_printed_2027_doc": 104138730,
        "carryovers_2025_to_2026_schedule2": 22114600,
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        "estimated_actual_2026_ytd_2027_doc": 56228280,
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        "diff_2027_minus_2026_adopted_less_carryovers": -6925945
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      "Capital projects funds": {
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        "original_2026_as_printed_2027_doc": 90275735,
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        "diff_2027_minus_2026_amended": -57859364,
        "diff_2027_minus_2026_adopted_less_carryovers": -24868164
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      "Debt Service Fund (401)": {
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        "original_2026_as_printed_2027_doc": 27071100,
        "carryovers_2025_to_2026_schedule2": 0,
        "amended_2026_2027_doc": 27071100,
        "estimated_actual_2026_ytd_2027_doc": 7080612,
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        "diff_2027_minus_2026_adopted_less_carryovers": -801800
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      "Trust funds": {
        "adopted_2026": 66968300,
        "original_2026_as_printed_2027_doc": 66968300,
        "carryovers_2025_to_2026_schedule2": 0,
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        "diff_2027_minus_2026_adopted_less_carryovers": 4745510
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    },
    "expenditures_totals": {
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      "original_2026_as_printed_2027_doc": 688433574,
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    "revenues_by_fund_2026_vs_2027": [
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      },
      {
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      },
      {
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      },
      {
        "fund": "2022B TAXABLE GO BONDS",
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      },
      {
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      },
      {
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      },
      {
        "fund": "SANITATION FUND",
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      },
      {
        "fund": "HOTEL-MOTEL TAX FUND",
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      },
      {
        "fund": "WIRELESS 911 SURCHARGE",
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      },
      {
        "fund": "MUNICIPAL MOTOR FUEL TAX",
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      },
      {
        "fund": "HOME PROGRAM",
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      },
      {
        "fund": "EMERGENCY SOLUTIONS GRANT",
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        "fund_type": "Special revenue funds"
      },
      {
        "fund": "GAMING TAX FUND",
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      },
      {
        "fund": "ASSET FORFEITURES-STATE",
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      },
      {
        "fund": "ASSET SEIZURE FUND",
        "printed_page_2027": "p. 27",
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      },
      {
        "fund": "FOREIGN FIRE INS TAX",
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        "diff_2027_minus_2026_amended": 40000,
        "fund_type": "Special revenue funds"
      },
      {
        "fund": "BLOCK GRANT-INCOME FUND",
        "printed_page_2027": "p. 27",
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        "diff_2027_minus_2026_adopted": 0,
        "diff_2027_minus_2026_amended": 0,
        "fund_type": "Special revenue funds"
      },
      {
        "fund": "BLOCK GRANT FUND",
        "printed_page_2027": "p. 27",
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        "diff_2027_minus_2026_amended": -29600,
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      },
      {
        "fund": "SECTION 108 LOAN FUND",
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        "amended_2026": 167000,
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        "diff_2027_minus_2026_adopted": 0,
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        "fund_type": "Special revenue funds"
      },
      {
        "fund": "TIF #10 GALENA/BROADWAY",
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        "amended_2026": 264850,
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        "fund_type": "Special revenue funds"
      },
      {
        "fund": "TIF #11 BENTON/RIVER",
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        "amended_2026": 94000,
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        "diff_2027_minus_2026_amended": 46000,
        "fund_type": "Special revenue funds"
      },
      {
        "fund": "TIF #12 OGDEN/75TH",
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        "amended_2026": 84100,
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        "diff_2027_minus_2026_amended": 7900,
        "fund_type": "Special revenue funds"
      },
      {
        "fund": "TIF #13 RIVER/GALENA",
        "printed_page_2027": "p. 27",
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        "amended_2026": 57000,
        "estimated_actual_2026_ytd": 29191,
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        "diff_2027_minus_2026_amended": 0,
        "fund_type": "Special revenue funds"
      },
      {
        "fund": "TIF #14 LINCOLN/WESTIN",
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        "fund_type": "Special revenue funds"
      },
      {
        "fund": "TIF #15 COMMONS/NEW YORK",
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        "diff_2027_minus_2026_amended": 1187000,
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      },
      {
        "fund": "TIF #17 FARNSWORTH/BILTER",
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        "amended_2026": 0,
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        "diff_2027_minus_2026_amended": 5200000,
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      },
      {
        "fund": "TIF #3 RIVERCITY",
        "printed_page_2027": "p. 28",
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        "estimated_actual_2026_ytd": 0,
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        "diff_2027_minus_2026_adopted": 0,
        "diff_2027_minus_2026_amended": 0,
        "fund_type": "Special revenue funds"
      },
      {
        "fund": "TIF #4 FUND-BELL GALE",
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        "fund_type": "Special revenue funds"
      },
      {
        "fund": "TIF #5 FUND W RIVER AREA",
        "printed_page_2027": "p. 28",
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        "amended_2026": 794300,
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        "diff_2027_minus_2026_amended": 46800,
        "fund_type": "Special revenue funds"
      },
      {
        "fund": "TIF #6 FUND-E RIVER AREA",
        "printed_page_2027": "p. 28",
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        "amended_2026": 582700,
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        "fund_type": "Special revenue funds"
      },
      {
        "fund": "TIF #7 W FARNSWORTH AREA",
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        "diff_2027_minus_2026_amended": 128200,
        "fund_type": "Special revenue funds"
      },
      {
        "fund": "TIF #8 E FARNSWORTH AREA",
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        "amended_2026": 1910700,
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        "fund_type": "Special revenue funds"
      },
      {
        "fund": "TIF #9 STOLP ISLAND",
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        "diff_2027_minus_2026_amended": -228750,
        "fund_type": "Special revenue funds"
      },
      {
        "fund": "TIF #18 DAC",
        "printed_page_2027": "p. 28",
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        "fund_type": "Special revenue funds"
      },
      {
        "fund": "TIF #19 110 CROSS",
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        "diff_2027_minus_2026_amended": 12200,
        "fund_type": "Special revenue funds"
      },
      {
        "fund": "SSA #14 FUND-SULLIVAN",
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        "amended_2026": 20000,
        "estimated_actual_2026_ytd": 1474,
        "proposed_2027": 20000,
        "diff_2027_minus_2026_adopted": 0,
        "diff_2027_minus_2026_amended": 0,
        "fund_type": "Special revenue funds"
      },
      {
        "fund": "BUSINESS DISTRICT TAX #1",
        "printed_page_2027": "p. 28",
        "adopted_2026": 280000,
        "amended_2026": 280000,
        "estimated_actual_2026_ytd": 154324,
        "proposed_2027": 300000,
        "diff_2027_minus_2026_adopted": 20000,
        "diff_2027_minus_2026_amended": 20000,
        "fund_type": "Special revenue funds"
      },
      {
        "fund": "SHAPE FUND",
        "printed_page_2027": "p. 28",
        "adopted_2026": 6015000,
        "amended_2026": 6015000,
        "estimated_actual_2026_ytd": 3208926,
        "proposed_2027": 6100000,
        "diff_2027_minus_2026_adopted": 85000,
        "diff_2027_minus_2026_amended": 85000,
        "fund_type": "Special revenue funds"
      },
      {
        "fund": "EQUITABLE SHARING-JUSTICE",
        "printed_page_2027": "p. 28",
        "adopted_2026": 0,
        "amended_2026": 0,
        "estimated_actual_2026_ytd": 86922,
        "proposed_2027": 0,
        "diff_2027_minus_2026_adopted": 0,
        "diff_2027_minus_2026_amended": 0,
        "fund_type": "Special revenue funds"
      },
      {
        "fund": "EQUITABLE SHARING-TREASRY",
        "printed_page_2027": "p. 28",
        "adopted_2026": 0,
        "amended_2026": 0,
        "estimated_actual_2026_ytd": 437986,
        "proposed_2027": 0,
        "diff_2027_minus_2026_adopted": 0,
        "diff_2027_minus_2026_amended": 0,
        "fund_type": "Special revenue funds"
      },
      {
        "fund": "SSA #24 FUND-EAGLE POINT",
        "printed_page_2027": "p. 28",
        "adopted_2026": 50000,
        "amended_2026": 50000,
        "estimated_actual_2026_ytd": 42236,
        "proposed_2027": 50000,
        "diff_2027_minus_2026_adopted": 0,
        "diff_2027_minus_2026_amended": 0,
        "fund_type": "Special revenue funds"
      },
      {
        "fund": "SSA #ONE-DOWNTOWN(94)",
        "printed_page_2027": "p. 28",
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        "amended_2026": 350000,
        "estimated_actual_2026_ytd": 344779,
        "proposed_2027": 350000,
        "diff_2027_minus_2026_adopted": 0,
        "diff_2027_minus_2026_amended": 0,
        "fund_type": "Special revenue funds"
      },
      {
        "fund": "SSA #34 OSWEGO",
        "printed_page_2027": "p. 28",
        "adopted_2026": 0,
        "amended_2026": 0,
        "estimated_actual_2026_ytd": 1515,
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        "diff_2027_minus_2026_adopted": 0,
        "diff_2027_minus_2026_amended": 0,
        "fund_type": "Special revenue funds"
      },
      {
        "fund": "SSA #44 BLACKBERRY TRAIL",
        "printed_page_2027": "p. 28",
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        "amended_2026": 33600,
        "estimated_actual_2026_ytd": 33792,
        "proposed_2027": 35100,
        "diff_2027_minus_2026_adopted": 1500,
        "diff_2027_minus_2026_amended": 1500,
        "fund_type": "Special revenue funds"
      },
      {
        "fund": "STORMWATER MGMT FEE FUND",
        "printed_page_2027": "p. 28",
        "adopted_2026": 5665000,
        "amended_2026": 5665000,
        "estimated_actual_2026_ytd": 2645810,
        "proposed_2027": 3000000,
        "diff_2027_minus_2026_adopted": -2665000,
        "diff_2027_minus_2026_amended": -2665000,
        "fund_type": "Special revenue funds"
      },
      {
        "fund": "LTCP FEE",
        "printed_page_2027": "p. 28",
        "adopted_2026": 2300000,
        "amended_2026": 2300000,
        "estimated_actual_2026_ytd": 1984009,
        "proposed_2027": 2380000,
        "diff_2027_minus_2026_adopted": 80000,
        "diff_2027_minus_2026_amended": 80000,
        "fund_type": "Special revenue funds"
      },
      {
        "fund": "ARPA FUND",
        "printed_page_2027": "p. 28",
        "adopted_2026": 0,
        "amended_2026": 0,
        "estimated_actual_2026_ytd": 0,
        "proposed_2027": 0,
        "diff_2027_minus_2026_adopted": 0,
        "diff_2027_minus_2026_amended": 0,
        "fund_type": "Special revenue funds"
      },
      {
        "fund": "WARD #1 PROJECTS FUND",
        "printed_page_2027": "p. 28",
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        "amended_2026": 75000,
        "estimated_actual_2026_ytd": 81801,
        "proposed_2027": 85000,
        "diff_2027_minus_2026_adopted": 10000,
        "diff_2027_minus_2026_amended": 10000,
        "fund_type": "Capital projects funds"
      },
      {
        "fund": "WARD #2 PROJECTS FUND",
        "printed_page_2027": "p. 29",
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        "amended_2026": 75000,
        "estimated_actual_2026_ytd": 67261,
        "proposed_2027": 85000,
        "diff_2027_minus_2026_adopted": 10000,
        "diff_2027_minus_2026_amended": 10000,
        "fund_type": "Capital projects funds"
      },
      {
        "fund": "WARD #3 PROJECTS FUND",
        "printed_page_2027": "p. 29",
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        "amended_2026": 75000,
        "estimated_actual_2026_ytd": 64468,
        "proposed_2027": 85000,
        "diff_2027_minus_2026_adopted": 10000,
        "diff_2027_minus_2026_amended": 10000,
        "fund_type": "Capital projects funds"
      },
      {
        "fund": "WARD #4 PROJECTS FUND",
        "printed_page_2027": "p. 29",
        "adopted_2026": 81400,
        "amended_2026": 81400,
        "estimated_actual_2026_ytd": 80092,
        "proposed_2027": 85000,
        "diff_2027_minus_2026_adopted": 3600,
        "diff_2027_minus_2026_amended": 3600,
        "fund_type": "Capital projects funds"
      },
      {
        "fund": "WARD #5 PROJECTS FUND",
        "printed_page_2027": "p. 29",
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        "amended_2026": 75000,
        "estimated_actual_2026_ytd": 73742,
        "proposed_2027": 85000,
        "diff_2027_minus_2026_adopted": 10000,
        "diff_2027_minus_2026_amended": 10000,
        "fund_type": "Capital projects funds"
      },
      {
        "fund": "WARD #6 PROJECTS FUND",
        "printed_page_2027": "p. 29",
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        "amended_2026": 87450,
        "estimated_actual_2026_ytd": 74062,
        "proposed_2027": 97550,
        "diff_2027_minus_2026_adopted": 10100,
        "diff_2027_minus_2026_amended": 10100,
        "fund_type": "Capital projects funds"
      },
      {
        "fund": "WARD #7 PROJECTS FUND",
        "printed_page_2027": "p. 29",
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        "amended_2026": 75000,
        "estimated_actual_2026_ytd": 60251,
        "proposed_2027": 85000,
        "diff_2027_minus_2026_adopted": 10000,
        "diff_2027_minus_2026_amended": 10000,
        "fund_type": "Capital projects funds"
      },
      {
        "fund": "WARD #8 PROJECTS FUND",
        "printed_page_2027": "p. 29",
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        "amended_2026": 75000,
        "estimated_actual_2026_ytd": 68131,
        "proposed_2027": 85000,
        "diff_2027_minus_2026_adopted": 10000,
        "diff_2027_minus_2026_amended": 10000,
        "fund_type": "Capital projects funds"
      },
      {
        "fund": "WARD #9 PROJECTS FUND",
        "printed_page_2027": "p. 29",
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        "amended_2026": 75000,
        "estimated_actual_2026_ytd": 62560,
        "proposed_2027": 85000,
        "diff_2027_minus_2026_adopted": 10000,
        "diff_2027_minus_2026_amended": 10000,
        "fund_type": "Capital projects funds"
      },
      {
        "fund": "WARD #10 PROJECTS FUND",
        "printed_page_2027": "p. 29",
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        "amended_2026": 75000,
        "estimated_actual_2026_ytd": 67023,
        "proposed_2027": 86371,
        "diff_2027_minus_2026_adopted": 11371,
        "diff_2027_minus_2026_amended": 11371,
        "fund_type": "Capital projects funds"
      },
      {
        "fund": "CAPITAL IMPROVE FUND",
        "printed_page_2027": "p. 29",
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        "amended_2026": 14916100,
        "estimated_actual_2026_ytd": 6271753,
        "proposed_2027": 14671600,
        "diff_2027_minus_2026_adopted": -33100,
        "diff_2027_minus_2026_amended": -244500,
        "fund_type": "Capital projects funds"
      },
      {
        "fund": "KA/DU FIRE IMPACT FEE",
        "printed_page_2027": "p. 29",
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        "amended_2026": 116000,
        "estimated_actual_2026_ytd": 192424,
        "proposed_2027": 116000,
        "diff_2027_minus_2026_adopted": 0,
        "diff_2027_minus_2026_amended": 0,
        "fund_type": "Capital projects funds"
      },
      {
        "fund": "KE/WILL FIRE IMPACT FEE",
        "printed_page_2027": "p. 29",
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        "amended_2026": 2000,
        "estimated_actual_2026_ytd": 87035,
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        "diff_2027_minus_2026_adopted": 0,
        "diff_2027_minus_2026_amended": 0,
        "fund_type": "Capital projects funds"
      },
      {
        "fund": "PUBLIC WORKS IMPACT FEE",
        "printed_page_2027": "p. 29",
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        "amended_2026": 1000,
        "estimated_actual_2026_ytd": 8751,
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        "diff_2027_minus_2026_adopted": 0,
        "diff_2027_minus_2026_amended": 0,
        "fund_type": "Capital projects funds"
      },
      {
        "fund": "2023 GO BOND PROJECT",
        "printed_page_2027": "p. 29",
        "adopted_2026": 0,
        "amended_2026": 0,
        "estimated_actual_2026_ytd": 0,
        "proposed_2027": 0,
        "diff_2027_minus_2026_adopted": 0,
        "diff_2027_minus_2026_amended": 0,
        "fund_type": "Capital projects funds"
      },
      {
        "fund": "2025A GO BOND PROJECT",
        "printed_page_2027": "p. 29",
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        "amended_2026": 0,
        "estimated_actual_2026_ytd": 2736,
        "proposed_2027": 0,
        "diff_2027_minus_2026_adopted": 0,
        "diff_2027_minus_2026_amended": 0,
        "fund_type": "Capital projects funds"
      },
      {
        "fund": "2025B GO BOND PROJECT",
        "printed_page_2027": "p. 29",
        "adopted_2026": 0,
        "amended_2026": 0,
        "estimated_actual_2026_ytd": 23541,
        "proposed_2027": 0,
        "diff_2027_minus_2026_adopted": 0,
        "diff_2027_minus_2026_amended": 0,
        "fund_type": "Capital projects funds"
      },
      {
        "fund": "2025C GO BOND PROJECT",
        "printed_page_2027": "p. 29",
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        "amended_2026": 0,
        "estimated_actual_2026_ytd": 1389045,
        "proposed_2027": 300000,
        "diff_2027_minus_2026_adopted": 300000,
        "diff_2027_minus_2026_amended": 300000,
        "fund_type": "Capital projects funds"
      },
      {
        "fund": "DEBT SERVICE FUND",
        "printed_page_2027": "p. 29",
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        "proposed_2027": 22302594,
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        "diff_2027_minus_2026_amended": -2271641,
        "fund_type": "Debt Service Fund (401)"
      },
      {
        "fund": "AIRPORT FUND",
        "printed_page_2027": "p. 29",
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        "diff_2027_minus_2026_adopted": -5283000,
        "diff_2027_minus_2026_amended": -5673400,
        "fund_type": "Proprietary funds"
      },
      {
        "fund": "WATER & SEWER FUND",
        "printed_page_2027": "p. 29",
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        "amended_2026": 57480625,
        "estimated_actual_2026_ytd": 42863608,
        "proposed_2027": 60843325,
        "diff_2027_minus_2026_adopted": 6027700,
        "diff_2027_minus_2026_amended": 3362700,
        "fund_type": "Proprietary funds"
      },
      {
        "fund": "MOTOR VEHICLE PARKNG FUND",
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        "amended_2026": 1085800,
        "estimated_actual_2026_ytd": 854378,
        "proposed_2027": 1254600,
        "diff_2027_minus_2026_adopted": 168800,
        "diff_2027_minus_2026_amended": 168800,
        "fund_type": "Proprietary funds"
      },
      {
        "fund": "TRANSIT CENTER FUND",
        "printed_page_2027": "p. 29",
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        "amended_2026": 1525700,
        "estimated_actual_2026_ytd": 1952933,
        "proposed_2027": 2002420,
        "diff_2027_minus_2026_adopted": 476720,
        "diff_2027_minus_2026_amended": 476720,
        "fund_type": "Proprietary funds"
      },
      {
        "fund": "GOLF FUND",
        "printed_page_2027": "p. 29",
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        "amended_2026": 2541700,
        "estimated_actual_2026_ytd": 2198940,
        "proposed_2027": 2607600,
        "diff_2027_minus_2026_adopted": 65900,
        "diff_2027_minus_2026_amended": 65900,
        "fund_type": "Proprietary funds"
      },
      {
        "fund": "FIBER NETWORK",
        "printed_page_2027": "p. 29",
        "adopted_2026": 0,
        "amended_2026": 0,
        "estimated_actual_2026_ytd": 0,
        "proposed_2027": 2782000,
        "diff_2027_minus_2026_adopted": 2782000,
        "diff_2027_minus_2026_amended": 2782000,
        "fund_type": "Proprietary funds"
      },
      {
        "fund": "PROP & CASUALTY INSURANCE",
        "printed_page_2027": "p. 30",
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        "amended_2026": 9349400,
        "estimated_actual_2026_ytd": 8432387,
        "proposed_2027": 12430500,
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        "diff_2027_minus_2026_amended": 3081100,
        "fund_type": "Proprietary funds"
      },
      {
        "fund": "EMPLOYEE HEALTH INSURANCE",
        "printed_page_2027": "p. 30",
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        "amended_2026": 27203600,
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        "diff_2027_minus_2026_adopted": 1905800,
        "diff_2027_minus_2026_amended": 1905800,
        "fund_type": "Proprietary funds"
      },
      {
        "fund": "EE COMP BENEFITS FUND",
        "printed_page_2027": "p. 30",
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        "amended_2026": 3600000,
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        "diff_2027_minus_2026_amended": 500000,
        "fund_type": "Proprietary funds"
      },
      {
        "fund": "POLICE PENSION FUND",
        "printed_page_2027": "p. 30",
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        "amended_2026": 40103300,
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        "diff_2027_minus_2026_adopted": 3094600,
        "diff_2027_minus_2026_amended": 3094600,
        "fund_type": "Trust funds"
      },
      {
        "fund": "FIRE PENSION FUND",
        "printed_page_2027": "p. 30",
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        "amended_2026": 29821600,
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        "proposed_2027": 32491100,
        "diff_2027_minus_2026_adopted": 2669500,
        "diff_2027_minus_2026_amended": 2669500,
        "fund_type": "Trust funds"
      },
      {
        "fund": "RETIREE HEALTH INS TRUST",
        "printed_page_2027": "p. 30",
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        "amended_2026": 13654000,
        "estimated_actual_2026_ytd": 5935983,
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        "diff_2027_minus_2026_amended": 1080443,
        "fund_type": "Trust funds"
      }
    ],
    "revenues_by_fund_type_2026_vs_2027": {
      "General Fund (101)": {
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        "amended_2026": 254557093,
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        "diff_2027_minus_2026_adopted": 14686723,
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      "Proprietary funds": {
        "adopted_2026": 113203625,
        "amended_2026": 116259025,
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        "diff_2027_minus_2026_amended": 7411620
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      "Transformational Fund (130)": {
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        "diff_2027_minus_2026_adopted": -1000000,
        "diff_2027_minus_2026_amended": -1000000
      },
      "2022B Taxable GO Bonds (140)": {
        "adopted_2026": 0,
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        "diff_2027_minus_2026_adopted": 0,
        "diff_2027_minus_2026_amended": 0
      },
      "Special revenue funds": {
        "adopted_2026": 53464300,
        "amended_2026": 55464300,
        "estimated_actual_2026_ytd": 36910700,
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        "diff_2027_minus_2026_adopted": 6455750,
        "diff_2027_minus_2026_amended": 4455750
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      "Capital projects funds": {
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        "amended_2026": 15803950,
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        "diff_2027_minus_2026_adopted": 361971,
        "diff_2027_minus_2026_amended": 150571
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      "Debt Service Fund (401)": {
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        "amended_2026": 24574235,
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        "diff_2027_minus_2026_adopted": -2271641,
        "diff_2027_minus_2026_amended": -2271641
      },
      "Trust funds": {
        "adopted_2026": 83578900,
        "amended_2026": 83578900,
        "estimated_actual_2026_ytd": 52370656,
        "proposed_2027": 90423443,
        "diff_2027_minus_2026_adopted": 6844543,
        "diff_2027_minus_2026_amended": 6844543
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    },
    "fund_balance_summary_2027": [
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        "fund_no": "101",
        "fund": "GENERAL",
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        "revenues_2027": 264804216,
        "expenditures_2027": 269148108,
        "excess_deficiency_2027": -4343892,
        "projected_fund_balance_2027_12_31": 24656108,
        "printed_page": "p. 8"
      },
      {
        "fund_no": "130",
        "fund": "TRANSFORMATIONAL",
        "est_fund_balance_2027_01_01": 7070000,
        "revenues_2027": 200000,
        "expenditures_2027": 0,
        "excess_deficiency_2027": 200000,
        "projected_fund_balance_2027_12_31": 7270000,
        "printed_page": "p. 8"
      },
      {
        "fund_no": "202",
        "fund": "MFT- REBUILD ILLINOIS",
        "est_fund_balance_2027_01_01": 1919800,
        "revenues_2027": 2212000,
        "expenditures_2027": 3810000,
        "excess_deficiency_2027": -1598000,
        "projected_fund_balance_2027_12_31": 321800,
        "printed_page": "p. 8"
      },
      {
        "fund_no": "203",
        "fund": "MOTOR FUEL TAX",
        "est_fund_balance_2027_01_01": 12326000,
        "revenues_2027": 9022000,
        "expenditures_2027": 14054200,
        "excess_deficiency_2027": -5032200,
        "projected_fund_balance_2027_12_31": 7293800,
        "printed_page": "p. 8"
      },
      {
        "fund_no": "208",
        "fund": "SANITATION",
        "est_fund_balance_2027_01_01": 2811800,
        "revenues_2027": 3070000,
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