Overview
Willows' adopted FY 2026-27 budget plans $16,177,118 in citywide revenues against $17,034,166 in expenditures, drawing the combined beginning balance of $8,752,803 down to $7,895,755. The General Fund budgets $7,865,446 in revenues against $7,626,313 in appropriations, ending at $2,402,516. The Sewer Enterprise and special revenue funds make up the rest of the citywide picture; the pension obligation bond costs $521,454 in debt service in FY 2026-27.
Source: City of Willows FY 2026-27 Adopted Operating Budget.
At a glance — adopted budget FY 2026-27
Source: City of Willows FY 2026-27 Adopted Operating Budget, fund-balance summary.
Citywide funds, FY 2026-27
The citywide walk is exact on the fund-balance summary's figures.
| Beginning balance, all funds | $8,752,803 |
| Revenues | $16,177,118 |
| Expenditures | −$17,034,166 |
| Ending balance | $7,895,755 |
The book's narrative text gives a lower citywide expenditure figure, $17,012,613 — $21,553 below the summary. The summary figure is used here because it is the one that reconciles to the printed ending balance.
Source: City of Willows FY 2026-27 Adopted Operating Budget, fund-balance summary.
General Fund, FY 2026-27
The General Fund walk is exact: $2,163,383 + $7,865,446 − $7,626,313 = $2,402,516.
| Beginning balance | $2,163,383 |
| Revenues | $7,865,446 |
| Expenditures (printed appropriations total) | −$7,626,313 |
| Ending balance | $2,402,516 |
General Fund revenues by category sum exactly to $7,865,446.
| Taxes | $6,437,145 |
| Franchises | $318,585 |
| Licenses | $23,000 |
| Permits | $117,500 |
| Fines | $2,500 |
| Interest & rentals | $77,000 |
| Other agencies | $215,314 |
| Service charges | $482,652 |
| Other revenues | $106,750 |
| Transfers in | $85,000 |
| Total General Fund revenues | $7,865,446 |
Department totals in the book sum to $7,626,314 — $1 above the printed appropriations total of $7,626,313 (the object totals also sum to $7,626,314). The printed total governs and is shown in the walk above. The book's narrative General Fund revenue figure of $7,864,446 is $1,000 below the table figure and is treated as a typo; the table governs. The five-year forecast's General Fund ending balance of $2,402,515 is $1 below the summary's $2,402,516.
Source: City of Willows FY 2026-27 Adopted Operating Budget, General Fund summary.
Other funds & highlights
Sewer Enterprise: beginning $2,512,987 + revenues $2,908,221 − expenditures $3,028,445 computes to $2,392,763, $1 below the printed ending balance of $2,392,764; the printed figure governs. Special Revenue funds reconcile exactly: $4,076,433 + $5,403,451 − $6,379,408 = $3,100,476. Pension obligation bond debt service in FY 2026-27 is $521,454. Measure I sales tax is budgeted at $2,208,964; property tax is described in the narrative as about $1,224,000 (an approximate figure, labeled as such).
Source: City of Willows FY 2026-27 Adopted Operating Budget, fund-balance summary and narrative.
Elected officials
As printed in the budget book: Mayor Evan Hutson, Vice-Mayor Richard Thomas, and Council Members Gary Hansen, Lorri Pride, and Matt Busby. City Manager Marti Brown; Finance Director Joei Harrison.
Source: City of Willows FY 2026-27 Adopted Operating Budget, front matter.
Sources & notes
- Only source used: City of Willows, FY 2026-27 Adopted Operating Budget (cityofwillows.org). FY 2026-27 Adopted Budget.
- Sum checks: citywide walk exact on summary figures; General Fund walk exact; General Fund revenue categories exact ($7,865,446); special revenue walk exact ($3,100,476).
- What is not claimed: the $21,553 narrative-vs-summary citywide expenditure gap, the $1,000 narrative General Fund revenue typo, the $1 General Fund department/object-total differences, the $1 forecast ending-balance difference, and the $1 Sewer Enterprise walk difference, all described in the basis note; the adoption date is reported from the Budget in Brief, not printed in the retrieved book text; no property-tax exact figure (narrative gives only about $1,224,000).
- Jurisdiction palette: no verified California jurisdiction palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a jurisdiction color.