2026-32 Resolution of the Council, re: Approval of FY2026 Budget Adjustments as of December 31, 2025 – General Fund.

THE TOWN OF MIDDLETOWN

RESOLUTION

OF THE

COUNCIL
No.: 2026-32

RESOLVED:

For the purpose of meeting funding requirements of specific General Fund accounts in the FY2026 Approved Budget, the General Fund as presented in Attachments A and B – December 31, 2025 are hereby approved.

This resolution shall take effect upon its passage.

MARCH 16, 2026
READ AND PASSED IN COUNCIL

Wendy J. W. Marshall, MMC
Town Clerk

FY2026 Budget Adjustments as of December 31, 2025

General Fund

Item 1
Fund the cost overage associated with two Fire Department Pumper vehicles that were ordered in the prior fiscal year. The total cost is $1,649,080 funded through a lease purchase.

Item 2
Record revenue and expenditures to fund the ongoing professional services related to the Dunlap Wheeler Park design project. The total cost is $117,724 and is funded from TIF.

Item 3
Record revenue and expenditures to fund implementation costs associated with Tyler Technologies/MUNIS. The total cost is $88,970 and is funded from the PPV fund.

Item 4
Record revenue and expenditures to fund the Program Director position at the Community Learning Center. The total cost is $50,000 and is funded from the increase anticipated in Hotel Tax.

Item 5
Record revenue and expenditures to fund ongoing work for the lower Aquidneck streetscapes project. The total cost is $53,903, funded by CIP Special Revenue Fund.

Item 6
Record revenue and expenditures to fund personnel and operating expenses associated with the PFS Grant for the Middletown Prevention Coalition. The grant was awarded after the beginning of FY2026. The total grant is $250,000.

Item 7
Reclass of expenditures associated with salary and fringe benefit adjustments across multiple departments from the Town’s Contingency due to ratified collective bargaining agreements with the Teamsters-DPW and NEARI-Town Hall unions. The total adjustment is $154,711.

TOWN OF MIDDLETOWN
TOWN OF MIDDLETOWN GENERAL FUND BUDGET ADJUSTMENTS

ATTACHMENT A - December 31,2025

In accordance with Town Charter and Town Ordinance, adjustments to the FY 2026 budget ordinance are approved as follows:

General Fund expenditures -
Finance/HR increase by 16,453
Tax Assessment / Collections increase by 4,701
Town Clerk increase by 4,771
Information Technology increase by 91,320
Support Services increase by 2,397
Building increase by 9,402
Planning increase by 120,074
Police increase by 9,402
Fire increase by 2,303
Public Works increase by 97,186
Senior Center increase by 3,455
Community Outreach increase by 50,000
Community Services Grants increase by 250,000
Non-Department Specific decrease by 154,771

General Fund Capital Improvements -
Capital Improvements-Fire increase by 1,649,080
Capital Improvements-Public Works increase by 53,903

General Fund revenues -
Intra Governmental Support increase by 50,000
Town Use of Fund Balance increase by 117,724
Appropriation from PPV Fund increase by 142,872
Restricted Grants-in-Aid Federal Govt. increase by 250,000
Proceeds from Capital Leases increase by 1,649,080

General Fund Expenditures General Fund Revenues Net Budget Adjustments
Dr Cr Dr Cr
$2,364,447 $154,771 $0 $2,209,676
$2,209,676 ($2,209,676) $0

TOWN OF MIDDLETOWN
FY2026 BUDGET ADJUSTMENT WORKSHEET - GENERAL FUND
As of December 31,2025

ATTACHMENT B
Account Description
Approved Budget Current Budget Budget
Adjustment To Amended Budget
Explanation

1. Revenue – Proceeds from Capital Leases
(2,075,000) (2,075,000)
(1,649,080) (1,649,080)

2. Town Use of Fund Balance – TIP Funding
- -
- (117,724) (117,724)

3. Revenue – Appropriation from PPV
(1,455,990) (1,455,990)
(88,970) (88,970)

4. Revenue – Hotel Tax
(1,651,282) (1,651,282)
(60,000) (60,000)

5. Revenue – Appropriation from CIP Fund
(1,892,935) (1,892,935)
(53,032) (53,032)

6. Revenue – Grant - PFS
- -
- (250,000) (250,000)

S/Total Budget Adjustments From

(2,208,676)

1. Expenditure Fire – Vehicles
860,000 860,000 1,649,080 2,489,080

2. Expenditure Planning – Other Services Professional
25,000 25,000 117,724 142,724

3. Expenditure IT – Special Projects
- -
- 88,970 88,970 88,970

4. Expenditure – Community Outreach – Local Non-Profit Agency

TOWN OF MIDDLETON WN
FY2026 BUDGET ADJUSTMENT WORKSHEET - GENERAL FUND
As of December 31,2025

ATTACHMENT B
Account Description Approved Budget Current Budget Adjustment To Amended Budget Explanation

$e$ Expenditure - Community Service Grant - Pension mers DC - 141 141 6,763 6,904 Funds employer MERS defined contribution retirement contributions for eligible MPC personnel.

$e$ Expenditure - Community Service Grant - Pension mers DB - 1,416 1,416 672 2,088 Employer MERS defined benefit pension contribution for the MPC Director to the Town defined contribution DC Plan - 237 237 3,542 3,779 Plan for the STOP Coordinator.

$e$ Expenditure - Community Service Grant - FICA - 1,116 1,116 7,921 9,037 Employer FICA - MPC personnel.

$e$ Expenditure - Community Service Grant - Medicare - 261 261 1,853 2,114 Employer Medicare contribution for eligible MPC personnel.

$e$ Expenditure - Community Service Grant - Contractual Services - 3,825 3,825 41,000 44,825 Contractual services for evaluation, media consulting, and youth service support.

$e$ Expenditure - Community Service Grant - Travel and Meetings - - - 4,988 4,988 Travel and meeting expenses for MPC programming.

$e$ Expenditure - Community Service Grant - General Supplies and Materials - 250 250 3,470 3,720 General supplies and materials for MPC operations.

$e$ Expenditure - Community Service Grant - Other charges and operating costs - 2,326 2,326 16,536 18,868 Funds other operating expenses associated with MPC programming.

$e$ Expenditure - Community Service Grant- Professional Development and Training - 1

ATTACHMENT B
Account Description Approved Budget Current Budget Adjustment To Amended Budget Explanation

1. Expenditure - Town Finance - Pension - MERS DC Plan 3,259 3,259 71 3,339 Salary and fringe benefit adjustments across multiple departments

2. Expenditure - Town Finance - Town DC Plan 10,623 10,623 423 11,046 Salary and fringe benefit adjustments across multiple departments

3. Expenditure - Town Finance - FICA 30,830 30,830 564 31,394 Salary and fringe benefit adjustments across multiple departments

4. Expenditure - Town Finance - Medicare 7,211 7,211 141 7,362 Salary and fringe benefit adjustments across multiple departments

5. Expenditure - HR - Regular Salaries 119,373 119,373 1,857 121,230 Salary and fringe benefit adjustments across multiple departments

6. Expenditure - HR - Pension - MERS - - 94 94 Salary and fringe benefit adjustments across multiple departments

7. Expenditure - HR - Pension - MERS DC Plan - - 24 24 Salary and fringe benefit adjustments across multiple departments

8. Expenditure - HR - Pension - TOWN DC Plan 7,162 7,162 141 7,303 Salary and fringe benefit adjustments across multiple departments

9. Expenditure - HR - FICA 7,525 7,525 188 7,713 Salary and fringe benefit adjustments across multiple departments

10. Expenditure - HR - Medicare 1,760 1,760 47 1,807 Salary and fringe benefit adjustments across multiple departments

11. Expenditure - Police Civ - Regular Salaries 3,776,120 3,776,120 3,714 3,779,834 Salary and f

ATTACHMENT B

FY2026 BUDGET ADJUSTMENT WORKSHEET - GENERAL FUND
As of December 31,2025

Account Description Approved Budget Current Budget Adjustment To Budget Amended Budget Explanation

7 Expenditure - Police - Animal Control Medicare 82,222 62,222 47 82,269 Salary and fringe benefit adjustments across multiple departments

7 Expenditure - Police - Fleet Management - Regular Salaries 60,020 60,020 1,857 61,877 Salary and fringe benefit adjustments across multiple departments

7 Expenditure - Police - Fleet Management - Town DC Plan 3,601 3,601 259 3,880 Salary and fringe benefit adjustments across multiple departments

7 Expenditure - Police - Fleet Management - FICA 3,829 3,829 188 4,017 Salary and fringe benefit adjustments across multiple departments

7 Expenditure - Police - Fleet Management - Medicare 895 895 47 942 Salary and fringe benefit adjustments across multiple departments

7 Expenditure - Building - Regular Salaries 277,629 277,629 3,714 261,343 Salary and fringe benefit adjustments across multiple departments

7 Expenditure - Building - Pension - MERS 10,114 10,114 188 10,302 Salary and fringe benefit adjustments across multiple departments

7 Expenditure - Building - Pension - MERS DC Plan 1,005 1,005 47 1,052 Salary and fringe benefit adjustments across multiple departments

7 Expenditure - Building - Pension-Town DC Plan 11,033 11,033 282 11,315 Salary and fringe benefit adjustments across multiple departments

7 Expenditure - Building - FICA 18,090 18,090 376 18

ATTACHMENT B
Account Description Approved Budget Current Budget Adjustment To Amended Budget Explanation

7 Expenditure - Tax Medicare 2,654 2,654 94 2,758 Salary and fringe benefit adjustments across multiple departments

7 Expenditure - Fire Regular Salaries 2,950,824 2,950,824 1,857 2,950,719 Salary and fringe benefit adjustments across multiple departments

7 Expenditure - Fire Pension - MERS 238,956 238,956 94 238,050 Salary and fringe benefit adjustments across multiple departments

7 Expenditure - Fire Pension - MERS DC Plan 1,269 1,269 24 1,293 Salary and fringe benefit adjustments across multiple departments

7 Expenditure - Fire Town DC Plan 10,556 10,556 141 10,687 Salary and fringe benefit adjustments across multiple departments

7 Expenditure - Fire Pension - FICA 261,938 261,938 188 262,126 Salary and fringe benefit adjustments across multiple departments

7 Expenditure - Fire Medicare 60,251 60,251 47 60,308 Salary and fringe benefit adjustments across multiple departments

7 Expenditure - Support Services - Regular Salaries 188,608 188,608 1,857 198,465 Salary and fringe benefit adjustments across multiple departments

7 Expenditure - Support Services - Town DC Plan 3,090 3,090 259 3,349 Salary and fringe benefit adjustments across multiple departments

7 Expenditure - Support Services - FICA 12,125 12,125 188 12,313 Salary and fringe benefit adjustments across multiple departments

7 Expenditure - Support Services - Medicare 2,836 2,836

TOWN OF MIDDLETONN
FY2026 BUDGET ADJUSTMENT WORKSHEET - GENERAL FUND
As of December 31, 2025

ATTACHMENT B
Account Description Approved Budget Current Budget Adjustment To Amended Budget Explanation
7 Expenditure - Town Clerk - Regular Salaries 289,805 289,805 3,714 293,519 Salary and fringe benefits adjustments across multiple departments
7 Expenditure - Town Clerk - Pension - MERS 26,446 26,446 188 26,624 Salary and fringe benefit adjustments across multiple departments
7 Expenditure - Town Clerk - Pension - MERS DC Plan 1,343 1,343 47 1,390 Salary and fringe benefit adjustments across multiple departments
7 Expenditure - Town Clerk - Pension - Town DC Plan 2,785 2,785 282 3,067 Salary and fringe benefit adjustments across multiple departments
7 Expenditure - Town Clerk - Pension - FICA 19,711 19,711 376 20,087 Salary and fringe benefit adjustments across multiple departments
7 Expenditure - Town Clerk - Pension - Medicare 4,610 4,610 94 4,704 Salary and fringe benefit adjustments across multiple departments
7 Expenditure - IT Regular Salaries 186,838 186,838 1,857 188,695 Salary and fringe benefit adjustments across multiple departments
7 Expenditure - IT-Pension MERS 19,634 19,634 225 19,869 Salary and fringe benefit adjustments across multiple departments
7 Expenditure - IT - Pension MERS DC Plan 1,952 1,952 24 1,970 Salary and fringe benefit adjustments across multiple departments
7