Abstract. Louisville Metro’s approved FY2027 Executive Budget Book estimates $960,297,523 across the listed revenue sources. The General Fund estimate is $918,997,200, about 95.70% of that source total. These figures are an approved-budget baseline—not proof of cash received, spending authority used, a contract, an invoice, a payment, a recovery, or an outcome.
Research question and bounded scope
Question: Where does Louisville Metro’s approved FY2027 revenue plan say money is expected to come from, what restrictions are visible, and which record must a resident check next?
Scope: the approved FY2027 revenue-source table and related narrative in the 2026–2027 approved Executive Budget Book, retrieved and hash-locked from Louisville Metro’s official file route. The review cutoff is October 25, 2026. The approved-budget landing page and direct PDFs returned an automated-access response during the current refresh, so the preserved official files, current official search-index records, and Metro Council legislation records form the reproducible evidence boundary.
Methods
- Preserve the exact official Executive and Detail Budget PDFs with file size, page count, and SHA-256.
- Review the fund definitions, revenue narrative, and printed pages 43–46 of the approved Executive Budget Book.
- Recalculate each control total and percentage independently.
- Keep source estimates separate from appropriations, amendments, obligations, contracts, invoices, payments, recoveries, and outcomes.
- Check later Metro Council budget-amendment records separately; do not silently fold transfer ordinances or pending items into the original revenue table.
Finding 1: the approved source total is $960,297,523
| Approved source family | FY2027 estimate | Share of listed total | Reading note |
|---|---|---|---|
| General Fund | $918,997,200 | 95.6992% | Broad operating source; category detail follows |
| Municipal and County Road Aid | $12,900,000 | 1.3433% | Described as restricted to street-related expenditures |
| Community Development | $11,426,700 | 1.1899% | Federal CDBG source with program restrictions |
| Capital Fund revenue | $0 | 0% | This row is not the entire capital-budget authorization story |
| Other Funds, net | $16,973,623 | 1.7676% | Nonrecurring sources described in the narrative |
| Total | $960,297,523 | 100% | Approved estimate, not actual receipts |
Reproducible calculation: $918,997,200 + $12,900,000 + $11,426,700 + $0 + $16,973,623 = $960,297,523.
Finding 2: Revenue Commission Payments are the largest General Fund category
The General Fund categories sum to $918,997,200. Revenue Commission Payments are $583,454,300, or 63.4881% of the General Fund. The approved narrative identifies $546,504,300 in net occupational taxes plus a $36,950,000 annual Louisville Water dividend.
Check: $546,504,300 + $36,950,000 = $583,454,300.
Finding 3: restricted and nonrecurring sources need different labels
Road Aid and federal Community Development funds are not interchangeable with unrestricted General Fund revenue. The narrative also describes Other Funds as $8,964,223 in other nonrecurring sources plus $8,009,400 in nonrecurring opioid funds.
Check: $8,964,223 + $8,009,400 = $16,973,623.
Finding 4: later amendments belong in a separate layer
Metro Council records show later passed transfer and reallocation ordinances, including O-209-26 and other district fund transfers, while O-288-26 was listed as agenda-ready during the October 25 review. Those records can change appropriation language or move authority between accounts. This edition does not recalculate a current amended appropriation total and does not treat a pending item as adopted.
Citizen tool: seven checks before repeating a budget number
- Version: proposed book, approved book, or later amendment?
- State: estimate, appropriation, encumbrance, contract ceiling, invoice, payment, recovery, or outcome?
- Fund: General Fund, restricted source, capital, transfer, or nonrecurring money?
- Restriction: what law, grant, or program purpose limits use?
- Period: fiscal year, current estimate, revised budget, or transaction date?
- Denominator: percentage of General Fund or of all listed sources?
- Next record: which receipt, ordinance, contract, invoice, check distribution, audit, or outcome would prove the next stage?
What the records establish
They establish the selected approved FY2027 source estimates, their published categories, the cited restrictions and nonrecurring labels, and the arithmetic reproduced here.
What they do not establish
They do not establish actual receipts, current amended balances, procurement, a vendor award, contracted maximum, invoice, payment, refund or recovery, program output, independent outcome, motive, influence, favoritism, conflict, coordination, organizational giving, or causation.
Limitations and next source
The Detail Budget is preserved but not reconciled line by line into this revenue-source edition. The official landing page and direct file routes were access-limited in the current automated refresh. Later ordinances must be reviewed in the appropriation/amendment layer. The next program edition will examine where operating authority goes, with amounts, bases, and amendments kept separate.
Source appendix
- Louisville Metro OMB — Approved Budgets by Fiscal Year
- 2026–2027 Approved Executive Budget Book
- 2026–2027 Approved Detail Budget
- O-175-26 / Ordinance 110, Series 2026
- O-209-26 — later passed reallocation
- O-288-26 — pending/agenda-ready record at review
Version 1.0 — October 25, 2026. Corrections should identify the exact table, page, ordinance, calculation, or changed source. Superseded evidence will be preserved when it has audit value.