{
  "datasetVersion": "akron-2026-adopted-v1",
  "verifiedOn": "2026-11-13",
  "document": {
    "title": "City of Akron 2026 Budget Plan",
    "url": "https://cms2.revize.com/revize/akronoh/Documents/Departments/Finance/Reports/Operating%20Budget/2026%20Budget%20Plan_City%20of%20Akron%20Ohio.pdf",
    "sha256": "e1171b84f66e7f26a13a82caba66ab39d0134967471e687ecef04e0ef77a6291",
    "localFile": "sources/2026-operating-budget.pdf",
    "adoptionDateAsReported": "2026-03-31"
  },
  "years": [
    {
      "year": 2023,
      "basis": "actual",
      "label": "2023 actual"
    },
    {
      "year": 2024,
      "basis": "actual",
      "label": "2024 actual"
    },
    {
      "year": 2025,
      "basis": "actual",
      "label": "2025 actual"
    },
    {
      "year": 2026,
      "basis": "adopted",
      "label": "2026 adopted"
    }
  ],
  "sources": {
    "funds-gross": {
      "document": "2026-operating-budget",
      "pdfPage": 56,
      "printedPage": "56",
      "tableTitle": "Gross expenditures by funding source",
      "url": "https://cms2.revize.com/revize/akronoh/Documents/Departments/Finance/Reports/Operating%20Budget/2026%20Budget%20Plan_City%20of%20Akron%20Ohio.pdf#page=56"
    },
    "funds-net": {
      "document": "2026-operating-budget",
      "pdfPage": 57,
      "printedPage": "57",
      "tableTitle": "Net expenditures by funding source",
      "url": "https://cms2.revize.com/revize/akronoh/Documents/Departments/Finance/Reports/Operating%20Budget/2026%20Budget%20Plan_City%20of%20Akron%20Ohio.pdf#page=57"
    },
    "departments-net": {
      "document": "2026-operating-budget",
      "pdfPage": 297,
      "printedPage": "Budget in Brief 10",
      "tableTitle": "Net expenditures by department",
      "url": "https://cms2.revize.com/revize/akronoh/Documents/Departments/Finance/Reports/Operating%20Budget/2026%20Budget%20Plan_City%20of%20Akron%20Ohio.pdf#page=297"
    },
    "general-fund-departments": {
      "document": "2026-operating-budget",
      "pdfPage": 302,
      "printedPage": "Budget in Brief 15",
      "tableTitle": "General Fund gross budgeted expenditures by department",
      "url": "https://cms2.revize.com/revize/akronoh/Documents/Departments/Finance/Reports/Operating%20Budget/2026%20Budget%20Plan_City%20of%20Akron%20Ohio.pdf#page=302"
    },
    "general-fund-balances": {
      "document": "2026-operating-budget",
      "pdfPage": 59,
      "printedPage": "59",
      "tableTitle": "General Fund transactions, balances, receipts and expenditures",
      "url": "https://cms2.revize.com/revize/akronoh/Documents/Departments/Finance/Reports/Operating%20Budget/2026%20Budget%20Plan_City%20of%20Akron%20Ohio.pdf#page=59"
    },
    "city-revenue-gross": {
      "document": "2026-operating-budget",
      "pdfPage": 54,
      "printedPage": "54",
      "tableTitle": "Gross revenues by fund and source",
      "url": "https://cms2.revize.com/revize/akronoh/Documents/Departments/Finance/Reports/Operating%20Budget/2026%20Budget%20Plan_City%20of%20Akron%20Ohio.pdf#page=54"
    },
    "city-revenue-net": {
      "document": "2026-operating-budget",
      "pdfPage": 55,
      "printedPage": "55",
      "tableTitle": "Net revenues by fund and source",
      "url": "https://cms2.revize.com/revize/akronoh/Documents/Departments/Finance/Reports/Operating%20Budget/2026%20Budget%20Plan_City%20of%20Akron%20Ohio.pdf#page=55"
    },
    "fund-definitions": {
      "document": "2026-operating-budget",
      "pdfPage": 291,
      "printedPage": "Budget in Brief 4",
      "tableTitle": "Description of fund types",
      "url": "https://cms2.revize.com/revize/akronoh/Documents/Departments/Finance/Reports/Operating%20Budget/2026%20Budget%20Plan_City%20of%20Akron%20Ohio.pdf#page=291"
    },
    "city-reconciliation": {
      "document": "2026-operating-budget",
      "pdfPage": 295,
      "printedPage": "Budget in Brief 8",
      "tableTitle": "Net budgeted expenditures",
      "url": "https://cms2.revize.com/revize/akronoh/Documents/Departments/Finance/Reports/Operating%20Budget/2026%20Budget%20Plan_City%20of%20Akron%20Ohio.pdf#page=295"
    },
    "city-revenue-reconciliation": {
      "document": "2026-operating-budget",
      "pdfPage": 299,
      "printedPage": "Budget in Brief 12",
      "tableTitle": "Gross revenues vs. net revenues",
      "url": "https://cms2.revize.com/revize/akronoh/Documents/Departments/Finance/Reports/Operating%20Budget/2026%20Budget%20Plan_City%20of%20Akron%20Ohio.pdf#page=299"
    },
    "forecast": {
      "document": "2026-operating-budget",
      "pdfPage": 80,
      "printedPage": "80",
      "tableTitle": "Long-range financial planning: all funds",
      "url": "https://cms2.revize.com/revize/akronoh/Documents/Departments/Finance/Reports/Operating%20Budget/2026%20Budget%20Plan_City%20of%20Akron%20Ohio.pdf#page=80"
    }
  },
  "funds": [
    {
      "id": "general",
      "name": "General Fund",
      "description": "General operations not accounted for in another fund. Many city departments also use other funds.",
      "gross": {
        "2023": 192126155,
        "2024": 205565269,
        "2025": 227998184,
        "2026": 226562643
      },
      "net": {
        "2023": 168357695,
        "2024": 182040167,
        "2025": 203840557,
        "2026": 205881893
      },
      "sourceGross": "funds-gross",
      "sourceNet": "funds-net",
      "definitionSource": "fund-definitions"
    },
    {
      "id": "special-revenue",
      "name": "Special Revenue Fund",
      "description": "Specific revenue streams tracked for particular purposes; restrictions differ by fund and require checking their sources.",
      "gross": {
        "2023": 252260319,
        "2024": 279546725,
        "2025": 277401854,
        "2026": 261350394
      },
      "net": {
        "2023": 235647196,
        "2024": 254748505,
        "2025": 235252134,
        "2026": 220646461
      },
      "sourceGross": "funds-gross",
      "sourceNet": "funds-net",
      "definitionSource": "fund-definitions"
    },
    {
      "id": "debt-service",
      "name": "Debt Service Fund",
      "description": "Resources used to pay principal and interest on general long-term debt.",
      "gross": {
        "2023": 1255085,
        "2024": 1271839,
        "2025": 1710691,
        "2026": 2422994
      },
      "net": {
        "2023": 1248916,
        "2024": 1263483,
        "2025": 1701570,
        "2026": 2410553
      },
      "sourceGross": "funds-gross",
      "sourceNet": "funds-net",
      "definitionSource": "fund-definitions"
    },
    {
      "id": "capital-projects",
      "name": "Capital Projects Fund",
      "description": "Resources for major capital projects. This is a fund category in the operating budget book, not the separate capital-project plan.",
      "gross": {
        "2023": 35267649,
        "2024": 36016884,
        "2025": 30435565,
        "2026": 36804601
      },
      "net": {
        "2023": 30210041,
        "2024": 33448316,
        "2025": 26360077,
        "2026": 32354328
      },
      "sourceGross": "funds-gross",
      "sourceNet": "funds-net",
      "definitionSource": "fund-definitions"
    },
    {
      "id": "enterprise",
      "name": "Enterprise Fund",
      "description": "Operations financed primarily through user charges, including utilities.",
      "gross": {
        "2023": 164734682,
        "2024": 177099142,
        "2025": 170015563,
        "2026": 179494180
      },
      "net": {
        "2023": 149312868,
        "2024": 155411653,
        "2025": 150632689,
        "2026": 164040575
      },
      "sourceGross": "funds-gross",
      "sourceNet": "funds-net",
      "definitionSource": "fund-definitions"
    },
    {
      "id": "internal-service",
      "name": "Internal Service Fund",
      "description": "Services provided by one city unit to another, such as equipment and technology. Their expenditures are removed in the city\u2019s net view.",
      "gross": {
        "2023": 64946322,
        "2024": 68694269,
        "2025": 73327905,
        "2026": 77802288
      },
      "net": {
        "2023": 0,
        "2024": 0,
        "2025": 0,
        "2026": 0
      },
      "sourceGross": "funds-gross",
      "sourceNet": "funds-net",
      "definitionSource": "fund-definitions"
    },
    {
      "id": "trust-agency",
      "name": "Trust & Agency",
      "description": "Assets held for other people, organizations or governments. The book also uses the term custodial funds.",
      "gross": {
        "2023": 669376,
        "2024": 178037,
        "2025": 367022,
        "2026": 771600
      },
      "net": {
        "2023": 619961,
        "2024": 178037,
        "2025": 367022,
        "2026": 771600
      },
      "sourceGross": "funds-gross",
      "sourceNet": "funds-net",
      "definitionSource": "fund-definitions"
    }
  ],
  "departments": [
    {
      "id": "human-resources",
      "name": "Human Resources",
      "net2026": 2096331,
      "operatingNet2026": 2072331,
      "capitalNonOperatingNet2026": 24000,
      "generalFundGross2026": 2121686,
      "sourceNet": "departments-net",
      "sourceGeneralFund": "general-fund-departments",
      "feasibility": "Not assessed. Changes are hypothetical priorities, not findings about available savings or legal authority."
    },
    {
      "id": "finance",
      "name": "Finance",
      "net2026": 76391638,
      "operatingNet2026": 58140616,
      "capitalNonOperatingNet2026": 18251022,
      "generalFundGross2026": 11463994,
      "sourceNet": "departments-net",
      "sourceGeneralFund": "general-fund-departments",
      "feasibility": "Not assessed. Changes are hypothetical priorities, not findings about available savings or legal authority."
    },
    {
      "id": "law",
      "name": "Law",
      "net2026": 5544978,
      "operatingNet2026": 5544978,
      "capitalNonOperatingNet2026": 0,
      "generalFundGross2026": 5654050,
      "sourceNet": "departments-net",
      "sourceGeneralFund": "general-fund-departments",
      "feasibility": "Not assessed. Changes are hypothetical priorities, not findings about available savings or legal authority."
    },
    {
      "id": "legislative",
      "name": "Legislative",
      "net2026": 2057820,
      "operatingNet2026": 1957820,
      "capitalNonOperatingNet2026": 100000,
      "generalFundGross2026": 2019603,
      "sourceNet": "departments-net",
      "sourceGeneralFund": "general-fund-departments",
      "feasibility": "Not assessed. Changes are hypothetical priorities, not findings about available savings or legal authority."
    },
    {
      "id": "clerk-of-courts",
      "name": "Clerk of Courts",
      "net2026": 4720253,
      "operatingNet2026": 4710253,
      "capitalNonOperatingNet2026": 10000,
      "generalFundGross2026": 4689917,
      "sourceNet": "departments-net",
      "sourceGeneralFund": "general-fund-departments",
      "feasibility": "Not assessed. Changes are hypothetical priorities, not findings about available savings or legal authority."
    },
    {
      "id": "judges",
      "name": "Judges",
      "net2026": 7943319,
      "operatingNet2026": 6375793,
      "capitalNonOperatingNet2026": 1567526,
      "generalFundGross2026": 6534383,
      "sourceNet": "departments-net",
      "sourceGeneralFund": "general-fund-departments",
      "feasibility": "Not assessed. Changes are hypothetical priorities, not findings about available savings or legal authority."
    },
    {
      "id": "mayor",
      "name": "Mayor",
      "net2026": 3419377,
      "operatingNet2026": 3336041,
      "capitalNonOperatingNet2026": 83336,
      "generalFundGross2026": 3403117,
      "sourceNet": "departments-net",
      "sourceGeneralFund": "general-fund-departments",
      "feasibility": "Not assessed. Changes are hypothetical priorities, not findings about available savings or legal authority."
    },
    {
      "id": "planning",
      "name": "Planning",
      "net2026": 15577724,
      "operatingNet2026": 12413358,
      "capitalNonOperatingNet2026": 3164366,
      "generalFundGross2026": 1143945,
      "sourceNet": "departments-net",
      "sourceGeneralFund": "general-fund-departments",
      "feasibility": "Not assessed. Changes are hypothetical priorities, not findings about available savings or legal authority."
    },
    {
      "id": "public-health",
      "name": "Public Health",
      "net2026": 4057344,
      "operatingNet2026": 4057344,
      "capitalNonOperatingNet2026": 0,
      "generalFundGross2026": 4057344,
      "sourceNet": "departments-net",
      "sourceGeneralFund": "general-fund-departments",
      "feasibility": "Not assessed. Changes are hypothetical priorities, not findings about available savings or legal authority."
    },
    {
      "id": "public-safety",
      "name": "Public Safety",
      "net2026": 18710146,
      "operatingNet2026": 18710146,
      "capitalNonOperatingNet2026": 0,
      "generalFundGross2026": 18587710,
      "sourceNet": "departments-net",
      "sourceGeneralFund": "general-fund-departments",
      "feasibility": "Not assessed. Changes are hypothetical priorities, not findings about available savings or legal authority."
    },
    {
      "id": "public-service",
      "name": "Public Service",
      "net2026": 258332086,
      "operatingNet2026": 216466347,
      "capitalNonOperatingNet2026": 41865739,
      "generalFundGross2026": 29587849,
      "sourceNet": "departments-net",
      "sourceGeneralFund": "general-fund-departments",
      "feasibility": "Not assessed. Changes are hypothetical priorities, not findings about available savings or legal authority."
    },
    {
      "id": "fire",
      "name": "Fire",
      "net2026": 69947545,
      "operatingNet2026": 67451545,
      "capitalNonOperatingNet2026": 2496000,
      "generalFundGross2026": 50894369,
      "sourceNet": "departments-net",
      "sourceGeneralFund": "general-fund-departments",
      "feasibility": "Not assessed. Changes are hypothetical priorities, not findings about available savings or legal authority."
    },
    {
      "id": "police",
      "name": "Police",
      "net2026": 82390783,
      "operatingNet2026": 77601414,
      "capitalNonOperatingNet2026": 4789369,
      "generalFundGross2026": 73102992,
      "sourceNet": "departments-net",
      "sourceGeneralFund": "general-fund-departments",
      "feasibility": "Not assessed. Changes are hypothetical priorities, not findings about available savings or legal authority."
    },
    {
      "id": "neighborhood",
      "name": "Neighborhood",
      "net2026": 16077411,
      "operatingNet2026": 14939561,
      "capitalNonOperatingNet2026": 1137850,
      "generalFundGross2026": 10935477,
      "sourceNet": "departments-net",
      "sourceGeneralFund": "general-fund-departments",
      "feasibility": "Not assessed. Changes are hypothetical priorities, not findings about available savings or legal authority."
    },
    {
      "id": "development",
      "name": "Development",
      "net2026": 58194538,
      "operatingNet2026": 12014823,
      "capitalNonOperatingNet2026": 46179715,
      "generalFundGross2026": 1712551,
      "sourceNet": "departments-net",
      "sourceGeneralFund": "general-fund-departments",
      "feasibility": "Not assessed. Changes are hypothetical priorities, not findings about available savings or legal authority."
    },
    {
      "id": "police-oversight",
      "name": "Police Oversight",
      "net2026": 644117,
      "operatingNet2026": 644117,
      "capitalNonOperatingNet2026": 0,
      "generalFundGross2026": 653656,
      "sourceNet": "departments-net",
      "sourceGeneralFund": "general-fund-departments",
      "feasibility": "Not assessed. Changes are hypothetical priorities, not findings about available savings or legal authority."
    }
  ],
  "totals": {
    "gross": {
      "2023": 711259588,
      "2024": 768372165,
      "2025": 781256784,
      "2026": 785208700
    },
    "net": {
      "2023": 585396677,
      "2024": 627090161,
      "2025": 618154049,
      "2026": 626105410
    },
    "interfundExpenditureActivity": {
      "2023": 125862911,
      "2024": 141282004,
      "2025": 163102735,
      "2026": 159103290
    },
    "netOperating2026": 506436487,
    "netCapitalNonOperating2026": 119668923,
    "grossRevenue2026": 775568164,
    "interfundRevenueActivity2026": 117038049,
    "netRevenue2026": 658530115,
    "grossCashDraw2026": 9640536
  },
  "generalFund": {
    "fundId": "1000",
    "source": "general-fund-balances",
    "grossExpenditures2026": 226562643,
    "receipts2026": 226409919,
    "baselineCashDraw2026": 152724,
    "openingCash2026": 29976973,
    "closingCash2026": 29824249,
    "encumbrances2026": 2407908,
    "unencumberedClosingBalance2026": 27416341,
    "wagesBenefits2026": 164138328,
    "otherOperationsMaintenance2026": 62424315,
    "history": [
      {
        "year": 2023,
        "basis": "actual",
        "receipts": 195658718,
        "grossExpenditures": 192126155,
        "openingCash": 25210073,
        "closingCash": 28742636,
        "encumbrances": 2358306,
        "unencumberedClosingBalance": 26384330,
        "wagesBenefits": 134414342,
        "otherOperationsMaintenance": 57711813,
        "source": "general-fund-balances"
      },
      {
        "year": 2024,
        "basis": "actual",
        "receipts": 206736527,
        "grossExpenditures": 205565269,
        "openingCash": 28742636,
        "closingCash": 29913894,
        "encumbrances": 1673022,
        "unencumberedClosingBalance": 28240872,
        "wagesBenefits": 141881998,
        "otherOperationsMaintenance": 63683271,
        "source": "general-fund-balances"
      },
      {
        "year": 2025,
        "basis": "actual",
        "receipts": 228061263,
        "grossExpenditures": 227998184,
        "openingCash": 29913894,
        "closingCash": 29976973,
        "encumbrances": 3192395,
        "unencumberedClosingBalance": 26784578,
        "wagesBenefits": 168804158,
        "otherOperationsMaintenance": 59194026,
        "source": "general-fund-balances"
      },
      {
        "year": 2026,
        "basis": "adopted",
        "receipts": 226409919,
        "grossExpenditures": 226562643,
        "openingCash": 29976973,
        "closingCash": 29824249,
        "encumbrances": 2407908,
        "unencumberedClosingBalance": 27416341,
        "wagesBenefits": 164138328,
        "otherOperationsMaintenance": 62424315,
        "source": "general-fund-balances"
      }
    ],
    "receiptCategories2026": [
      {
        "name": "Taxes, assessments and JEDD",
        "amount": 148928297,
        "source": "general-fund-balances"
      },
      {
        "name": "Grants",
        "amount": 720000,
        "source": "general-fund-balances"
      },
      {
        "name": "Fees, fines, licenses and permits",
        "amount": 6941630,
        "source": "general-fund-balances"
      },
      {
        "name": "Intergovernmental revenue",
        "amount": 14846700,
        "source": "general-fund-balances"
      },
      {
        "name": "Charges for services",
        "amount": 18753765,
        "source": "general-fund-balances"
      },
      {
        "name": "Other revenue",
        "amount": 2652527,
        "source": "general-fund-balances"
      },
      {
        "name": "Lease revenue",
        "amount": 0,
        "source": "general-fund-balances"
      },
      {
        "name": "Investment earnings",
        "amount": 7000000,
        "source": "general-fund-balances"
      },
      {
        "name": "Interfund service charges",
        "amount": 26567000,
        "source": "general-fund-balances"
      },
      {
        "name": "Interfund transfers, advances and subsidy",
        "amount": 0,
        "source": "general-fund-balances"
      }
    ]
  },
  "forecast": {
    "source": "forecast",
    "units": "millions of dollars, rounded as printed",
    "basis": "all-funds gross, city projection",
    "rows": [
      {
        "year": 2027,
        "revenueMillions": 771.3,
        "expenditureMillions": 803.5,
        "cashChangeMillions": -32.2,
        "endingCashMillions": 218.1
      },
      {
        "year": 2028,
        "revenueMillions": 771.2,
        "expenditureMillions": 822.3,
        "cashChangeMillions": -51.0,
        "endingCashMillions": 167.1
      },
      {
        "year": 2029,
        "revenueMillions": 807.5,
        "expenditureMillions": 841.5,
        "cashChangeMillions": -33.9,
        "endingCashMillions": 133.1
      },
      {
        "year": 2030,
        "revenueMillions": 827.3,
        "expenditureMillions": 861.2,
        "cashChangeMillions": -33.9,
        "endingCashMillions": 99.3
      }
    ]
  },
  "notes": [
    {
      "id": "versions",
      "text": "2023\u20132025 figures are actuals reported in the 2026 book. 2026 is the original adopted budget, not an amended or real-time spending total."
    },
    {
      "id": "gross-net",
      "text": "Gross spending includes internal city transactions. Net spending removes those transactions. Revenue and expenditure eliminations differ: subtracting their net totals does not establish money available for new spending."
    },
    {
      "id": "department-assignment",
      "text": "Some citywide expenses, including debt payments, sit in the department that pays them. Department totals are not all direct services or staff costs.",
      "source": "departments-net"
    },
    {
      "id": "historical-revenue-error",
      "text": "The 2023 and 2024 gross-revenue total rows on page 54 do not equal their fund-category sums. Those historical citywide revenue totals are excluded. This is an arithmetic discrepancy, not evidence of missing money.",
      "source": "city-revenue-gross",
      "details": [
        {
          "year": 2023,
          "printedTotal": 734617242,
          "sumOfRows": 675961476
        },
        {
          "year": 2024,
          "printedTotal": 675961476,
          "sumOfRows": 743224317
        }
      ]
    },
    {
      "id": "simulation",
      "text": "The simulator changes only General Fund gross departmental allocations. It does not transfer money from other funds, change taxes, assess contractual or legal feasibility, or predict service effects. A zero net change preserves the adopted plan\u2019s $152,724 use of cash."
    },
    {
      "id": "capital",
      "text": "The operating budget book includes capital and non-operating expenditures. This dataset does not import the separate Capital Investment and Community Development Program project list."
    },
    {
      "id": "historical-comparison",
      "text": "Do not label 2025 actual versus 2026 adopted as year-over-year actual growth. Cross-book adopted-versus-actual comparisons and restatements have not yet been reconciled."
    }
  ],
  "validation": {
    "allFundColumnsTie": true,
    "departmentNetTotalTies": true,
    "generalFundDepartmentTotalTies": true,
    "generalFundCashRollforwardsTie": true,
    "receiptCategoriesTie": true,
    "checksPerformed": "Exact integer sums of displayed source rows; 2026 General Fund departmental table visually checked against PDF page 302. Other tables read via text extraction, with source page references."
  }
}