Kenyon/City Hall/Meetings/July 30, 2024/Packet

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7-30-24 AGENDA agenda · 75k chars

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AGENDA
CITY COUNCIL SPECIAL SESSION
July 30, 2024
1:00 PM
I. Call to Order

II. Agenda

II.A Agenda
Summary Report
7-30-24 Agenda Work Session.doc

III. Business to be discussed and Possible Action

III.A Review Proposed 2025 Budget & Levy
Summary Report
July 30 2024.pdf
LevyRequest.pdf

IV. Adjourn

1
AGENDA ITEM NO. II.A

Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE: July 30, 2024

SUBMITTED BY: Holli Gudknecht, Administration

ITEM TYPE: Agenda

AGENDA SECTION: Agenda

SUBJECT: Agenda

SUGGESTED ACTION: Agenda 7-30-24

ATTACHMENTS:
7-30-24 Agenda Work Session.doc

2
AGENDA
City Council Work Session
July 30, 2024
1:00 pm
Kenyon City Hall

I. Call to Order
II. Review Proposed 2025 Budget and Levy
-Meet with Department Heads

III. Adjourn

Holli Gudknecht, Deputy City Clerk

Posted: July 23, 2024

3
AGENDA ITEM NO. III.A

Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE: July 30, 2024

SUBMITTED BY: Holli Gudknecht, Finance

ITEM TYPE: New Business

AGENDA SECTION: Business to be discussed and Possible Action

SUBJECT: Review Proposed 2025 Budget & Levy

SUGGESTED ACTION: Finance Director Kyllo and the department heads will be attending
the meeting to go over their proposed budgets.

ATTACHMENTS:
July 30 2024.pdf
LevyRequest.pdf

4
2025 PRELIMINARY BUDGET ANALYSIS
IMPACTS ON BUDGET

INITIAL ASSUMPTIONS
1 Payroll
Increase due to market value rates with wage study
2 Health Insurance
Switching insurance from a 7/1 to a 1/1 will impact the rates.
3 Property and Liability insurance
4 Look to consolidate expense accounts
5 Merged Fire department and First responders budget together
6 Increased budget for Attorney fees and engineer fees.
7 Increased fees for contracted services

Revenues
1 Levy / Special Assessments
Local Government Aid
Small Town Aid
Charges for Service
Interest Earnings
Police - Court fines (not always promised / Guaranteed so we keep those conservative
Transfers from KMU for "In Lieu of Taxes" and Shared Services
Grants - Can we look to getting these going?
Expenses
1 Paid off leases
2 Introduced a Capital Improvement Plan to begin to implement
3 Bond Debt and Payment structure
4 Additional payroll software (ADP)
5 IT Company started in 2024 to assist with security
6 EDA - There hasn't been funds allocated for the Façade program in the past

MISC
1 Transfers to Capital outlay accounts

5
Tax Levy
2020 2021 2022 2023 2024
% change % change % change % change % change
Levy % of Budget from PY Levy % of Budget from PY Levy % of Budget from PY Levy % of Budget from PY Levy % of Budget from PY
101 General Fund 577,760 57.11% 5.41% 584,940 56.23% 1.24% 641,284 57.88% 9.63% 684,891 57.88% 6.80% 739,724 57.88% 8.01%
203 Fire Department & First Responders 66,850 6.61% 3.39% 70,850 6.81% 5.98% 87,312 7.88% 23.23% 93,249 7.88% 6.80% 100,709 7.88% 8.00%
203-2021 Ford Rosenbauer Fire Truck 21,620 1.83% 0.00% 21,620 1.69% 0.00%
204 Library 160,770 15.89% 1.95% 163,110 15.68% 1.46% 127,781 11.53% -21.66% 136,470 11.53% 6.80% 135,675 10.62% -0.58%
205 Economic Development Authority 21,480 2.12% 2.14% 26,550 2.55% 23.60% 22,829 2.06% -14.02% 24,381 2.06% 6.80% 26,331 2.06% 8.00%
209 Fire Truck Lease - 52,430 52,430
301 GO (2012 Hwy 56/CSAH 12 project) - 2,440 0.23% 0.00% 9,588 0.87% 292.95% 10,240 0.87% 6.80% - -100.00%
303 GO Bond (2016A First St) 17,850 1.76% 7.37% 21,140 2.03% 18.43% 18,394 1.66% -12.99% 19,645 1.66% 6.80% 26,800 2.10% 36.42%
Fund 307 Debt Service GO (2007 Ref.-Public proj.) 25,440 2.51% 0.00%
310 GO 2020A Bond 25,290 2.43% 0.00% 93,076 8.40% 268.03% 99,405 8.40% 6.80% 138,259 10.82% 39.09%
320 Fire Hall CIP 91,630 9.06% 0.01% 96,190 9.25% 4.98% 89,588 8.09% -6.86% 95,680 8.09% 6.80% 91,125 7.13% -4.76%
321 Fire Hall USDA note 19,840 1.96% 0.00% 19,840 1.91% 0.00% 18,109 1.63% -8.73% 19,340 1.63% 6.80% 19,341 1.51% 0.01%
323 2023A GO Bond 24,640 1.93% 0
409 Trondheim Road Extension
Sanitary Sewer - Bond Debt 30,000 2.97% 0.00% 30,000 2.88% 0.00% - -100.00%

General Purpose 826,860 81.74% 4.47% 870,740 83.70% 5.31% 863,650 77.95% 938,991 79.35% 1,033,655 80.88%
Bond Indebtedness 184,760 18.26% 16.87% 169,610 16.30% -8.20% 244,310 22.05% 244,310 20.65% 244,310 19.12%
1,011,620 1,040,350 1,107,960 1,183,301 1,277,965
6.53% 2.84% 6.50% 6.80% 8.00%

Actual Bond Indebetness 184,760 247,330 281,185 244,310 300,165
Difference - 77,720 36,875 - 55,855

Lease Payments
2013 Pelican Sweeper 20,789.61 20,789.61 20,789.61
331-2020 Freightliner Snowplow 36,522.00 36,522.00 36,522.00 36,522.00
203-2021 Ford Rosenbauer Fire Truck 21,620.00 21,620.00 21,620.00
209-2015 Fire Truck 52,430.00 52,430.00
602-2017 Vactor Truck 26,016.00 26,016.00
2016 Peterbilt Truck 29,270.00
157,377.61 - - 157,377.61 - - 108,201.61 - - 36,522.00 - -

Intercompany Debt
205-EDA Intercompany Loan from Electric 11,426.00 11,426.00 11,426.00 11,426.00
101-City Hall Roof Loan from Electric

6
General and City Administration Expense Accounts
Actual Budget Actual Budget Actual Budget Actual Budget
2021 2022 2022 2023 2023 2024 2024 2025
Salaries $188,219.69 $196,700.00 $201,552.23 $204,296.00 $230,093.22 $216,112.80 $131,098.73 $233,000.00
Payroll Taxes $13,875.24 $14,890.00 $14,783.72 $15,633.00 $6,480.06 $16,367.00 $9,605.33 $16,000.00
Benefits $88,857.17 $96,200.00 $94,048.78 $102,724.00 $111,640.91 $109,537.00 $48,415.91 $112,550.00
$290,952.10 $307,790.00 $310,384.73 $322,653.00 $348,214.19 $342,016.80 $189,119.97 $361,550.00

Office Supplies $20,996.21 $20,790.00 $21,451.57 $20,990.00 $25,697.80 $20,990.00 $17,363.66 $27,500.00
Repairs and Maintenance $3,475.56 $3,500.00 $4,879.45 $3,500.00 $4,268.44 $3,500.00 $6,184.91 $5,000.00
Operating $8,925.65 $10,000.00 $8,667.63 $10,000.00 $4,747.00 $10,000.00 $2,234.43 $5,000.00
Property Tax $6.00 $0.00 $2,172.00 $0.00 $0.00 $0.00 $0.00 $0.00
Professional Services $89,259.68 $42,000.00 $54,101.48 $50,000.00 $128,162.23 $50,000.00 $88,780.50 $83,000.00
Contracted Services $4,919.70 $4,700.00 $5,301.87 $4,700.00 $6,350.63 $4,700.00 $3,163.16 $7,000.00
Other Operating Expenses $2,251.70 $3,500.00 $481.54 $3,500.00 $1,628.34 $3,500.00 $1,687.07 $3,000.00
Training $3,155.67 $2,350.00 $3,914.15 $2,350.00 $810.59 $1,850.00 ($100.00) $1,850.00
Utilities $16,687.61 $16,520.00 $19,105.08 $16,520.00 $19,162.36 $16,520.00 $10,268.36 $18,900.00
Misc Expenses $15,139.19 $11,250.00 $3,073.20 $9,200.00 $4,744.56 $8,700.00 $2,444.11 $4,700.00
Bank Fees $172.00 $250.00 $188.46 $250.00 $213.62 $250.00 $124.47 $200.00
Insurance $3,987.33 $6,250.00 $11,028.91 $7,000.00 $15,295.59 $7,960.00 $5,822.04 $17,200.00
Dues & Subscriptions $16,480.49 $8,200.00 $12,513.20 $8,200.00 $23,238.93 $8,200.00 $9,294.41 $8,100.00
Donations $1,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00

$477,408.89 $439,100.00 $459,263.27 $460,863.00 $584,534.28 $480,186.80 $338,387.09 $545,000.00

Leases and Debt $0.00 $0.00 $0.00 $0.00 $1.00 $0.00 $0.00 $0.00
CAPITAL OUTLAY $0.00 $8,500.00 $0.00 $8,500.00 $7,893.00 $8,500.00 $5,583.54 $0.00
Transfers $17,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$494,408.89 $447,600.00 $459,263.27 $469,363.00 $592,428.28 $488,686.80 $343,970.63 $545,000.00

7
General and City Administration Funds
Actual Budget Actual Budget Actual Budget Actual Budget
2021 2022 2022 2023 2023 2024 2024 2025
Taxes 594,365.20 635,335.00 622,991.48 701,691.00 697,325.73 755,725.00 404,110.58 19,000.00
State Grants and Aids 1,124.30 - 1,119.32 - 876.33 - - -
CHARGES FOR SERVICES 6,489.06 6,800.00 3,643.96 6,800.00 5,248.83 6,850.00 4,446.69 4,350.00
FINES & FORFEITURES 67.14 80.00 113.39 80.00 137.25 80.00 130.95 -
Franchise Fees 6,999.20 9,600.00 9,295.55 9,600.00 7,359.76 9,600.00 3,063.10 7,000.00
Investment Income 2,534.21 700.00 18,907.35 650.00 18,389.49 650.00 10,965.85 10,000.00
License & Permits 7,957.71 8,250.00 10,681.86 8,450.00 11,666.94 8,650.00 7,300.72 8,200.00
Local Government Aid 581,429.00 586,000.00 586,000.00 595,450.00 595,450.00 640,500.00 332,132.50 665,114.00
Other Income 2,755.06 1,800.00 16,896.41 2,200.00 4,850.13 2,200.00 13,359.88 2,400.00
Other Government Aid - 1,720.00 - - - - - -
Reimbursements 123.93 - - - 1,210.00 - - -
Shared Facility 48,700.00 52,860.00 52,860.00 52,860.00 62,155.00 74,000.00 18,500.00 75,000.00
Taxes - Special Assessments 1,637.40 680.00 719.40 680.00 734.87 680.00 524.15 680.00
Transfers 93,246.00 88,000.00 108,000.00 88,000.00 82,937.01 88,000.00 - 68,000.00
1,347,428.21 1,391,825.00 1,431,228.72 1,466,461.00 1,488,341.34 1,586,935.00 794,534.42 859,744.00

8
Levy Funds Public Works Expense Funds
Actual Budget Actual Budget Actual Budget Actual Budget
2021 2022 2022 2023 2023 2024 2024 2025
Salaries $143,857.54 $159,040.00 $174,140.01 $175,537.00 $188,348.51 $184,283.85 $81,143.49 $235,900.00
Payroll Taxes $10,447.13 $12,170.00 $12,465.49 $13,499.00 $6,695.89 $13,948.00 $5,964.39 $24,800.00
Benefits $60,128.41 $63,750.00 $64,703.24 $67,479.00 $80,804.62 $71,543.25 $37,529.38 $94,800.00
$214,433.08 $234,960.00 $251,308.74 $256,515.00 $275,849.02 $269,775.10 $124,637.26 $355,500.00

Repairs and Maintenance $87,841.08 $110,200.00 $130,995.14 $109,700.00 $113,652.73 $115,700.00 $42,322.63 $116,700.00
Cost of Sales $2,428.13 $2,500.00 $3,906.24 $2,500.00 $3,516.28 $2,500.00 $2,123.69 $3,500.00
Operating $20,981.17 $18,200.00 $22,810.65 $19,400.00 $21,734.10 $20,400.00 $10,036.33 $22,800.00
Special Events $1,661.51 $2,000.00 $1,501.45 $2,000.00 $1,521.76 $2,000.00 $340.81 $2,000.00
Contracted Services $2,500.00 $2,500.00 $2,500.00 $2,500.00 $0.00 $2,500.00 $5,000.00 $2,500.00
Other Operating Expenses $1,271.69 $1,480.00 $1,094.49 $1,480.00 $1,629.34 $1,530.00 $1,130.73 $1,450.00
Training $1,705.00 $1,600.00 $1,226.55 $1,700.00 $1,536.06 $1,700.00 $0.00 $1,500.00
Utilities $94,700.11 $96,490.00 $108,071.17 $54,060.00 $104,070.66 $54,960.00 $58,036.75 $60,200.00
Misc Expenses $56.19 $300.00 $508.02 $750.00 $343.83 $750.00 $0.00 $0.00
Bank Fees $5.00 $0.00 $0.00 $0.00 $3.87 $0.00 $158.91 $0.00
Insurance $10,970.94 $17,530.00 $21,622.64 $19,214.00 $29,165.60 $19,214.00 $11,853.54 $30,600.00
Safety $530.58 $700.00 $2,745.31 $700.00 $535.77 $700.00 $170.27 $700.00

$439,084.48 $488,460.00 $548,290.40 $470,519.00 $553,559.02 $491,729.10 $255,810.92 $597,450.00

Leases and Debt $0.00 $0.00 $0.00 $19,248.00 $162,787.95 $19,248.00 $0.00 $0.00
CAPITAL OUTLAY $1,038.00 $0.00 $4,975.00 $0.00 $15,011.50 $0.00 $194,479.06 $62,000.00
Transfers $83,000.00 $103,000.00 $120,500.00 $103,000.00 $103,000.00 $103,000.00 $0.00 $93,000.00
$523,122.48 $591,460.00 $673,765.40 $592,767.00 $834,358.47 $613,977.10 $450,289.98 $752,450.00

9
Levy Funds Public Works Revenue Funds
Actual Budget Actual Budget Actual Budget Actual Budget
2021 2022 2022 2023 2023 2024 2024 2025
State Grants and Aids 37,793.00 - 5,000.00 - - - - -
CHARGES FOR SERVICES 47,805.43 48,000.00 44,940.90 47,500.00 48,746.78 47,500.00 12,451.34 47,500.00
Federal Government Aid 3,760.14 - 2,248.06 - - - - -
FINES & FORFEITURES 4.04 - - - 7.00 - 106.56 -
Garden Plot Fees 80.00 - 111.31 - - - 135.00 -
Investment Income - 350.00 1,544.25 350.00 408.75 350.00 - -
Other Income 6,456.57 - 415.00 - 1,379.90 - 41,843.84 -
Part Rental Fees 977.22 700.00 651.96 700.00 889.57 900.00 472.36 900.00

Pool Fees 27,935.46 25,000.00 25,129.53 25,000.00 32,170.99 32,500.00 22,927.47 35,000.00
Reimbursements - - 6.18 - - - 45.00 -

124,811.86 74,050.00 80,047.19 73,550.00 83,602.99 81,250.00 77,981.57 83,400.00
- - - - - - - -

10
Fire Fund Expenses
Actual Budget Actual Budget Actual Budget Actual Budget
2021 2022 2022 2023 2023 2024 2024 2025
Salaries $32.97 $250.00 $135.00 $250.00 $0.00 $250.00 $0.00 $250.00
Payroll Taxes $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Benefits $4,654.00 $5,500.00 $5,168.00 $5,500.00 $6,024.69 $5,500.00 $2,710.98 $6,100.00
$4,686.97 $5,750.00 $5,303.00 $5,750.00 $6,024.69 $5,750.00 $2,710.98 $6,350.00

Office Supplies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $32.29 $100.00
Repairs and Maintenance $8,513.90 $13,000.00 $16,185.35 $15,700.00 $5,882.44 $16,700.00 $5,671.28 $14,500.00
Operating $2,796.92 $4,500.00 $5,046.99 $4,500.00 $4,420.40 $4,500.00 $2,027.25 $4,500.00
Small Tools and Equipment $2,888.58 $1,600.00 $1,762.92 $1,600.00 $1,568.75 $2,000.00 $1,568.75 $6,100.00
Professional Services $12,190.00 $5,600.00 $1,200.00 $5,600.00 $8,285.00 $5,600.00 $0.00 $5,600.00
Other Operating Expenses $1,282.16 $23,000.00 $8,766.52 $21,500.00 $39,344.10 $58,500.00 $21,701.59 $18,500.00
Training $4,539.21 $19,000.00 $8,751.88 $17,000.00 $12,973.65 $17,500.00 $1,868.59 $13,500.00
Utilities $11,053.51 $12,625.00 $15,195.49 $15,565.00 $14,329.19 $15,565.00 $6,810.05 $16,100.00
Misc Expenses $130.24 $1,350.00 $935.95 $1,350.00 $453.26 $1,350.00 $1,104.08 $350.00
Insurance $3,618.50 $5,800.00 $9,584.55 $6,496.00 $6,370.81 $6,496.00 $1,727.76 $8,000.00

Safety $20.00 $0.00 $0.00 $0.00 $78,924.94 $0.00 $17.32 $5,000.00
Transfer $58,099.39 $26,000.00 $30,252.29 $26,000.00 $64,046.29 $26,000.00 $0.00 $30,252.00
Dues & Subscriptions $1,290.00 $1,600.00 $1,215.00 $1,600.00 $1,535.00 $1,600.00 $2,000.00 $2,000.00
Donations $4,000.00 $8,000.00 $8,000.00 $10,000.00 $10,000.00 $10,000.00 $0.00 $10,000.00

$115,109.38 $127,825.00 $112,199.94 $132,661.00 $254,158.52 $171,561.00 $47,239.94 $140,852.00

CAPITAL OUTLAY $9.99 $0.00 $3,030.24 $1,500.00 $116,117.13 $1,500.00 $0.00 $1,500.00
Transfers $57,500.00 $69,500.00 $77,000.00 $69,500.00 $69,500.00 $69,500.00 $0.00 $69,500.00
Leases and Debt $0.00 $0.00 $21,620.00 $21,620.00 $21,620.00 $21,620.00 $103,357.72 $0.00
$172,619.37 $197,325.00 $213,850.18 $225,281.00 $461,395.65 $264,181.00 $150,597.66 $211,852.00

11
Fire Fund Revenue
Actual Budget Actual Budget Actual Budget Actual Budget
2021 2022 2022 2023 2023 2024 2024 2025
Taxes 70,850.00 81,565.00 81,565.00 93,249.00 93,248.50 100,709.00 50,354.50 33,000.00
State Grants and Aids 1,600.00 10,000.00 9,830.00 10,000.00 47,835.00 10,000.00 - 10,000.00
CHARGES FOR SERVICES 1,000.00 1,000.00 5,000.00 3,000.00 1,000.00 3,000.00 4,000.00 -
Fire Aid 58,098.97 26,000.00 30,252.29 26,000.00 33,793.68 33,000.00 28,594.05 33,000.00
Investment Income - 200.00 809.26 75.00 2,465.58 75.00 - 75.00
Local Government Aid 65,190.00 78,560.00 78,559.25 92,747.00 92,747.69 108,378.69 19,663.65 137,000.00
Other Income - - 0.42 - - - 5,100.00 -
Taxes - Special Assessments 105.47 210.00 212.12 210.00 266.00 210.00 - 210.00
Transfers - - - - - - - -
196,844.44 197,535.00 206,228.34 225,281.00 271,356.45 255,372.69 107,712.20 213,285.00
- - - - - - - -

12
Police Fund Expense
Actual Budget Actual Budget Actual Budget Actual Budget
2021 2022 2022 2023 2023 2024 2024 2025
Salaries 259,790.24 266,020.00 266,750.48 272,752.00 291,375.48 289,294.05 158,027.51 346,000.00
Payroll Taxes 5,005.08 5,355.00 5,294.17 5,480.00 1,801.52 5,754.00 5,222.34 22,000.00
Benefits 94,987.76 91,310.00 92,252.25 79,645.00 100,371.56 83,578.00 52,155.17 93,998.76
359,783.08 362,685.00 364,296.90 357,877.00 393,548.56 378,626.05 215,405.02 461,998.76

Office Supplies - - - - - - 245.24 200.00
Repairs and Maintenance 22,497.60 10,500.00 21,787.32 10,500.00 17,939.82 12,000.00 11,073.98 16,500.00
Liquor - COS - - - - - - - -
Operating 14,235.58 5,600.00 18,361.36 6,200.00 23,036.61 8,700.00 9,708.71 5,500.00
Police - Fire Arms - - - - 1,612.89 - 749.30 1,500.00
Professional Services 21,874.85 16,200.00 17,086.39 16,200.00 21,885.16 17,400.00 14,599.08 24,640.00
Other Operating Expenses 15,535.15 2,100.00 6,699.83 3,050.00 8,792.05 3,150.00 2,186.20 3,800.00
Training 1,234.82 3,000.00 5,331.37 3,000.00 2,747.72 3,000.00 3,555.79 3,000.00
Utilities 7,296.39 6,220.00 9,409.94 6,735.00 10,608.05 7,420.00 7,760.76 11,886.00
Misc Expenses 1,976.22 1,200.00 1,707.94 1,200.00 3,523.94 1,500.00 1,393.54 3,000.00
Bank Fees 19.11 - 14.37 10.00 15.54 - 9.92 -
Insurance 9,634.61 13,810.00 14,455.70 15,470.00 29,017.36 15,470.00 10,641.18 20,213.00
Dues & Subscriptions 3,524.00 2,700.00 3,154.00 3,300.00 2,926.57 3,300.00 3,440.85 3,600.00

457,611.41 424,015.00 462,305.12 423,542.00 515,654.27 450,566.05 280,769.57 555,837.76

Leases and Debt - 9,000.00 - 9,000.00 - - - -
CAPITAL OUTLAY - - 2,979.00 6,000.00 6,796.94 48,500.00 3,232.40 8,000.00
Transfers 7,500.00 9,000.00 9,000.00 9,000.00 9,000.00 9,000.00 4,832.40 -
465,111.41 442,015.00 474,284.12 447,542.00 531,451.21 508,066.05 288,834.37 563,837.76

13
Police Revenue Actual Budget Actual Budget Actual Budget Actual Budget
Description 2021 2022 2022 2023 2023 2024 2024 2025
R 101-42100-32001 LICENSES & PERMITS $650.00 $700.00 $820.00 $700.00 $734.19 $700.00 $174.90 $700.00
R 101-42100-33401 LOCAL GOVERNMENT AID $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $36,000.00
R 101-42100-33404 STATE GRANTS & AIDS $957.76 $1,000.00 $2,253.96 $1,000.00 $41,834.95 $1,000.00 $0.00 $1,000.00
R 101-42100-33417 POLICE GRANT - TZD $0.00 $0.00 $0.00 $0.00 $1,148.81 $0.00 $232.18 $1,000.00
R 101-42100-33421 STATE POLICE AID $27,577.71 $26,000.00 $24,206.38 $26,000.00 $32,667.77 $64,000.00 $5,178.38 $33,000.00
R 101-42100-33900 DIVIDENDS $26.03 $500.00 $2,063.50 $500.00 $200.84 $500.00 $0.00 $0.00
R 101-42100-34108 CHARGES FOR TRAINING $0.00 $0.00 $3,044.45 $0.00 $0.00 $0.00 $0.00 $0.00
R 101-42100-34412 REIMBURSEMENTS-POLICE $0.00 $0.00 $718.50 $0.00 $1,086.36 $0.00 $0.00 $0.00
R 101-42100-34790 SALE OF EXCESS EQUIPMENT $247.52 $0.00 $2,347.10 $0.00 $7,325.30 $14,000.00 $0.00 $0.00
R 101-42100-35100 FINES/PENALTIES $6,163.95 $5,000.00 $14,545.33 $6,000.00 $14,588.02 $6,000.00 $9,147.23 $12,000.00
R 101-42100-35210 TOW/IMPOUND FEE REIMBURSE $80.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
R 101-42100-35300 PAY PAL FEE $17.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
R 101-42100-36200 MISCELLANEOUS REVENUE $645.00 $0.00 $230.36 $0.00 $295.00 $0.00 $130.00 $0.00
R 101-42100-39200 TRANSFERS INTERFUND $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
R 101-42100-31110 Ad Velorium $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $480,137.76
$36,364.97 $33,200.00 $50,229.58 $34,200.00 $99,881.24 $86,200.00 $14,862.69 $563,837.76

14
All General Funds (Includes Library, Fire, EDA)- Expenses
Actual Budget Actual Budget Actual Budget Actual Budget
2021 2022 2022 2023 2023 2024 2024 2025
Salaries $678,088.37 $710,420.00 $733,900.25 $743,357.00 $801,187.96 $785,705.70 $414,265.95 $916,082.00
Payroll Taxes $35,405.54 $39,105.00 $38,954.51 $41,487.00 $17,345.41 $43,322.00 $23,950.41 $67,700.00
Benefits $314,802.16 $300,040.00 $287,119.77 $291,031.00 $336,255.14 $307,198.25 $161,332.45 $350,728.76
$1,028,296.07 $1,049,565.00 $1,059,974.53 $1,075,875.00 $1,154,788.51 $1,136,225.95 $599,548.81 $1,334,510.76

Training $10,634.70 $26,200.00 $19,223.95 $24,300.00 $18,068.02 $24,200.00 $5,324.38 $20,000.00
Misc Expenses $17,356.18 $15,550.00 $6,847.41 $13,950.00 $9,437.60 $13,700.00 $5,038.32 $8,400.00
Dues & Subscriptions $21,864.86 $13,200.00 $17,298.60 $13,800.00 $28,204.70 $13,800.00 $14,918.16 $14,100.00
Professional Services $129,258.53 $72,800.00 $73,394.87 $80,800.00 $188,571.39 $82,000.00 $119,032.39 $159,240.00
Insurance $31,172.22 $48,000.00 $61,876.85 $52,790.00 $83,801.93 $54,230.00 $32,151.18 $81,813.00
Office Supplies $20,996.21 $20,790.00 $21,451.57 $20,990.00 $25,697.80 $20,990.00 $17,641.19 $27,800.00
Operating $48,113.14 $39,500.00 $56,564.48 $41,600.00 $55,581.39 $45,600.00 $27,133.59 $41,800.00
Property Tax $1,312.00 $1,300.00 $3,554.00 $1,465.00 $1,406.00 $1,465.00 $1,422.00 $1,500.00
Contracted Services $7,419.70 $7,200.00 $7,801.87 $7,200.00 $6,350.63 $7,200.00 $8,163.16 $9,500.00
Utilities $135,329.37 $138,365.00 $158,048.69 $99,390.00 $154,135.74 $101,220.00 $85,745.28 $112,386.00
Bank Fees $196.11 $250.00 $202.83 $260.00 $233.03 $250.00 $293.30 $200.00
Other Operating Expenses $21,925.70 $32,630.00 $20,675.44 $33,080.00 $52,621.83 $70,230.00 $28,228.72 $28,600.00
Repairs and Maintenance $122,724.10 $137,700.00 $174,742.79 $139,900.00 $142,206.38 $148,400.00 $65,252.80 $153,200.00
Donations $5,000.00 $10,000.00 $10,000.00 $12,000.00 $12,000.00 $12,000.00 $3,416.66 $12,000.00
Police - Fire Arms $0.00 $0.00 $0.00 $0.00 $1,612.89 $0.00 $749.30 $1,500.00
Small Tools and Equipment $2,888.58 $1,600.00 $1,762.92 $1,600.00 $1,568.75 $2,000.00 $1,568.75 $6,100.00
Special Events $1,661.51 $2,000.00 $1,501.45 $2,000.00 $1,521.76 $2,000.00 $340.81 $2,000.00
Safety $550.58 $700.00 $2,745.31 $700.00 $79,460.71 $700.00 $187.59 $5,700.00
Cost of Sales $2,428.13 $2,500.00 $3,906.24 $2,500.00 $3,516.28 $2,500.00 $2,123.69 $3,500.00
AUTOMATION $7,814.36 $8,000.00 $7,849.50 $8,200.00 $6,633.74 $5,600.00 $3,199.49 $5,600.00
BOOKS & OTHER MATERIAL $23,748.70 $22,500.00 $22,860.62 $22,500.00 $22,316.76 $22,500.00 $13,474.35 $22,500.00
Grants $0.00 $0.00 $2,160.00 $0.00 $7,186.00 $0.00 $0.00 $20,000.00

$1,640,690.75 $1,650,350.00 $1,734,443.92 $1,654,900.00 $2,056,921.84 $1,766,810.95 $1,034,953.92 $2,071,949.76

Leases and Debt $2,171.88 $21,230.00 $23,582.02 $62,094.00 $186,263.11 $65,094.00 $115,197.81 $12,797.30
Transfer $58,099.39 $26,000.00 $30,252.29 $26,000.00 $64,046.29 $26,000.00 $0.00 $30,252.00
Transfers $165,000.00 $181,500.00 $206,500.00 $181,500.00 $181,500.00 $181,500.00 ($595,167.60) $162,500.00
CAPITAL OUTLAY $2,346.09 $9,700.00 $12,013.36 $17,200.00 $147,068.39 $59,700.00 $205,118.34 $72,700.00
$1,868,308.11 $1,888,780.00 $2,006,791.59 $1,941,694.00 $2,635,799.63 $2,099,104.95 $760,102.47 $2,350,199.06

15
General Fund Revenue
Actual Budget Actual Budget Actual Budget Actual Budget
2021 2022 2022 2023 2023 2024 2024 2025
Taxes 854,875.20 881,350.00 869,006.48 952,877.00 951,426.23 1,018,440.00 535,468.08 741,250.66
Transfers 93,246.00 88,000.00 108,000.00 88,000.00 332,937.01 88,000.00 - 68,000.00
Shared Facility 48,700.00 52,860.00 52,860.00 52,860.00 62,155.00 74,000.00 18,500.00 75,000.00
License & Permits 8,607.71 8,950.00 11,501.86 9,150.00 12,401.13 9,350.00 7,475.62 8,900.00
Federal Government Aid 3,760.14 - 2,248.06 - - - - -
State Grants and Aids 41,475.06 11,000.00 18,203.28 11,000.00 90,546.28 11,000.00 - 11,000.00
Local Government Aid 646,619.00 664,560.00 664,559.25 688,197.00 688,197.69 748,878.69 379,974.65 879,370.00
Other Government Aid - 1,720.00 - - - - - -
Grant - - - - 1,148.81 - 232.18 1,000.00
Police Aid 27,577.71 26,000.00 24,206.38 26,000.00 32,667.77 64,000.00 5,178.38 33,000.00
County Aid - - - - - - - -
Investment Income 2,560.24 2,040.00 23,992.02 1,825.00 23,255.81 1,865.00 10,965.85 10,365.00
CHARGES FOR SERVICES 56,023.93 56,500.00 57,424.84 58,100.00 55,701.90 58,050.00 21,139.18 52,550.00
Reimbursements 123.93 - 724.68 - 118,377.36 - 45.00 -
Pool Fees 27,935.46 25,000.00 25,129.53 25,000.00 32,170.99 32,500.00 22,927.47 35,000.00
Garden Plot Fees 80.00 - 111.31 - - - 135.00 -
Part Rental Fees 977.22 700.00 651.96 700.00 889.57 900.00 472.36 900.00
Other Income 48,263.30 2,150.00 20,397.41 3,349.38 15,332.13 16,719.77 60,866.45 2,900.00
FINES & FORFEITURES 7,616.66 5,230.00 15,104.86 6,480.00 15,156.85 6,280.00 9,564.09 12,200.00
Taxes - Special Assessments 1,742.87 890.00 931.52 890.00 1,000.87 890.00 524.15 890.00
Franchise Fees 6,999.20 9,600.00 9,295.55 9,600.00 7,359.76 9,600.00 3,063.10 7,000.00
Donation - - - - - - 50,219.00 -
Fire Aid 58,098.97 26,000.00 30,252.29 26,000.00 33,793.68 33,000.00 28,594.05 33,000.00
Library Aid 38,018.52 38,540.00 38,503.16 41,454.00 41,453.98 45,028.23 23,014.10 49,685.07
Lease Income 5,400.00 5,900.00 5,400.00 5,400.00 5,400.00 5,400.00 2,700.00 3,000.00

1,978,701.12 1,906,990.00 1,978,504.44 2,006,882.38 2,521,372.82 2,223,901.69 1,181,058.71 2,025,010.73

16
Liquor Fund Expense
Actual Budget Actual Budget Actual Budget Actual Budget
2021 2022 2022 2023 2023 2024 2024 2025
Salaries $104,740.37 $110,080.00 $115,099.64 $114,778.96 $110,537.31 $134,517.90 $56,217.37 $65,000.00
Payroll Taxes $7,518.42 $8,420.00 $8,167.92 $8,781.00 $2,262.49 $9,219.62 $4,126.33 $12,000.00
Benefits $21,876.14 $56,000.00 $29,515.72 $59,041.00 $66,507.90 $64,591.34 $30,585.55 $66,250.00
$134,134.93 $174,500.00 $152,783.28 $182,600.96 $179,307.70 $208,328.86 $90,929.25 $143,250.00

Office Supplies $17,181.22 $19,000.00 $15,857.60 $19,000.00 $15,139.72 $19,000.00 $8,748.17 $16,500.00
Repairs and Maintenance $2,961.96 $4,200.00 $6,063.40 $5,000.00 $4,765.25 $5,000.00 $4,758.50 $5,000.00
Liquor - COS $594,893.02 $570,600.00 $544,478.91 $599,200.00 $559,902.93 $613,200.00 $287,605.20 $618,000.00
Operating $5,679.95 $6,000.00 $4,419.96 $6,000.00 $7,096.96 $7,500.00 $6,018.98 $10,000.00
Special Events $16,142.72 $13,000.00 $10,859.02 $14,500.00 $15,065.40 $14,500.00 $4,703.76 $15,000.00
Professional Services $7,022.27 $600.00 $512.60 $1,000.00 $521.16 $1,000.00 $304.97 $1,000.00
Other Operating Expenses $935.44 $1,900.00 $2,063.08 $2,300.00 $1,839.64 $2,500.00 $437.00 $2,500.00
Training $0.00 $600.00 $0.00 $600.00 $0.00 $600.00 $0.00 $600.00
Utilities $17,160.76 $17,340.00 $17,592.07 $17,380.00 $18,329.04 $17,860.00 $11,241.34 $18,400.00
Misc Expenses $5,485.19 $5,100.00 $1,975.45 $2,100.00 $1,615.21 $2,200.00 ($120.94) $1,300.00
Bank Fees $12,533.22 $15,000.00 $17,362.28 $15,000.00 $17,834.03 $15,000.00 $8,039.09 $15,000.00
Insurance $7,375.19 $9,950.00 $10,180.79 $10,565.00 $4,444.59 $10,820.00 $12,027.68 $24,000.00
Dues & Subscriptions $1,195.00 $1,200.00 $1,495.45 $1,200.00 $822.10 $800.00 $1,160.00 $1,200.00
Donations $150.00 $0.00 $150.00 $0.00 $150.00 $0.00 $0.00 $0.00

$822,850.87 $838,990.00 $785,793.89 $876,445.96 $826,833.73 $918,308.86 $435,853.00 $871,750.00

Depreciation / Amortization $13,159.00 $12,850.00 $12,852.00 $12,850.00 $11,756.00 $12,000.00 $5,877.30 $12,000.00
Leases and Debt $31.61 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
CAPITAL OUTLAY $0.00 $6,000.00 $0.00 $10,000.00 $0.00 $10,000.00 $92,973.58 $10,000.00
Transfers $0.00 $20,000.00 $40,000.00 $20,000.00 $20,000.00 $20,000.00 $0.00 $0.00
$836,041.48 $877,840.00 $838,645.89 $919,295.96 $858,589.73 $960,308.86 $534,703.88 $893,750.00

17
Liquor Revenue Funds
Actual Budget Actual Budget Actual Budget Actual Budget
2021 2022 2022 2023 2023 2024 2024 2025
Investment Income 6.91 50.00 763.29 50.00 4,641.02 50.00 - -
Liquor Store Revenue - Other 3,279.06 2,400.00 3,372.75 3,000.00 5,788.84 6,000.00 1,926.65 5,000.00
Liquor Store Revenue - Sales 864,513.21 856,000.00 812,268.84 868,500.00 829,486.19 931,550.00 429,051.02 948,000.00
Other Income 39.96 - 29.49 - 280.00 - 1,969.00 -
Part Rental Fees - - - - - - - -
PENSION REVENUE 86.00 - 24.00 - 1.00 - - -
Pull Tab Income 43,101.83 30,000.00 50,479.57 45,000.00 38,807.80 45,000.00 22,950.57 45,000.00
Reimbursements 2,103.97 - - - - - - -
Special Events 5,730.00 7,000.00 4,090.00 12,000.00 4,540.00 8,000.00 - 8,000.00
918,860.94 895,450.00 871,027.94 928,550.00 883,544.85 990,600.00 455,897.24 1,006,000.00
- - - - - - - -

18
Enterprise Funds - Public Works Expense Funds
Actual Budget Actual Budget Actual Budget Actual Budget
2021 2022 2022 2023 2023 2024 2024 2025
Salaries $60,616.26 $72,060.00 $70,028.50 $71,885.00 $72,040.45 $75,479.25 $39,359.46 $109,300.00
Payroll Taxes $4,217.66 $5,520.00 $4,875.13 $4,710.00 $1,325.58 $5,634.25 $2,792.62 $17,600.00
Benefits $2,324.62 $32,470.00 $62,695.53 $31,486.00 $25,218.44 $31,807.23 $19,769.20 $61,500.00
$67,158.54 $110,050.00 $137,599.16 $108,081.00 $98,584.47 $112,920.73 $61,921.28 $188,400.00

Repairs and Maintenance $56,117.46 $44,900.00 $51,417.63 $31,200.00 $41,361.60 $38,500.00 $18,629.31 $34,500.00
Operating $20,798.41 $21,200.00 $14,827.87 $24,600.00 $29,192.40 $24,600.00 $14,391.00 $26,600.00
Property Tax $824.00 $850.00 $840.00 $860.00 $788.00 $860.00 $956.00 $950.00
Professional Services $4,716.08 $8,600.00 $4,584.41 $8,600.00 $3,493.89 $8,600.00 $0.00 $3,300.00
Other Operating Expenses $383.35 $400.00 $176.05 $400.00 $194.90 $400.00 $85.93 $400.00
Training $145.00 $500.00 $1,373.14 $500.00 $587.37 $500.00 $458.58 $500.00
Utilities $48,296.85 $63,260.00 $60,333.52 $63,780.00 $78,281.57 $63,780.00 $47,373.47 $79,680.00
Misc Expenses $16,169.67 $1,200.00 $1,000.00 $1,200.00 $262.00 $1,200.00 $381.99 $700.00
Insurance $4,139.59 $6,710.00 $9,485.75 $7,500.00 $12,179.17 $11,300.00 $5,665.68 $11,300.00
Safety $900.60 $500.00 $2,357.21 $1,000.00 $150.00 $1,000.00 $0.00 $500.00

$219,649.55 $258,170.00 $283,994.74 $247,721.00 $265,075.37 $263,660.73 $149,863.24 $346,830.00

Leases and Debt $76,111.48 $270,195.00 $56,586.95 $293,116.70 $104,206.01 $328,901.17 $204,671.55 $128,147.36
Depreciation / Amortization $274,894.00 $280,000.00 $312,483.60 $280,000.00 $278,145.00 $218,827.80 $132,100.55 $167,000.00
CAPITAL OUTLAY $18,836.66 $83,000.00 $0.00 $110,000.00 $33,207.97 $35,000.00 $72,094.57 $0.00
$589,491.69 $891,365.00 $653,065.29 $930,837.70 $680,634.35 $846,389.70 $558,729.91 $641,977.36

19
Enterprise Funds - Public Works Revenue Funds
Actual Budget Actual Budget Actual Budget Actual Budget
2021 2022 2022 2023 2023 2024 2024 2025
Taxes 30,000.00 - - - - - - -
CHARGES FOR SERVICES 469,726.05 660,350.00 504,452.88 674,585.00 672,291.29 551,000.00 164,968.09 651,000.00
CONNECTION FEES 5,064.00 5,000.00 6,752.00 5,000.00 7,235.19 5,000.00 3,600.00 5,000.00
Federal Government Aid 118,788.28 - - - - - - -
Investment Income (186.03) 200.00 12,224.66 200.00 120,839.48 26,000.00 19,121.67 56,000.00
Other Income 3,038.51 - 12,796.00 - 10,401.12 - 7,689.58 -
PENSION REVENUE 51.00 - 459.00 - 9.00 - - -
Pool Fees - - - - - - - -
Reimbursements 28,000.00 - 2.00 - - - - -
Taxes - Special Assessments 18,125.80 4,620.00 - 4,620.00 3,248.55 4,620.00 6,651.46 46,000.00
Transfers 362,422.00 - - - - - - -
1,035,029.61 670,170.00 536,686.54 684,405.00 814,024.63 586,620.00 202,030.80 758,000.00

20
Questions for Council

Property/Liability insurance
1 Since most of the property is held by City Hall, Do we need to allocate costs to the different departments if they are levied

Transfers
1 Transfer - KMU In Lieu of Taxes
This is currently going to "General Government" do we want this revenue source to go to something specific
Examples: Street lights, pool, parks, etc
KMU Commission sets this

2 Shared Facility - KMU
I'd like to allocate this to General Government Wages as a majority of this moneys is related to wages.
Im unsure where the agreement is. This amount increased in 2020 due to the 10 hours of the Admin Assistant's hours being allocated to KMU.
Are the current costs reflecting accurately?

3 Transfers were a number created. I'm not sure how they were figured or the role behind them.
Are these numbers OK to continue to utilize or should they be increased / decreased?
General Government 0
Police Department $9,000 Annually Capital Fund
Streets $45,000 Annually Capital Fund
Swimming Pool $35,000 Annually Capital Fund
Parks $15,000 Annually Capital Fund
Gunderson House $8,000 Annually Capital Fund

Notes
1 Community Garden
These funds spent are typically from donations received
2 Election expenses will be $0 for 2025 as there are no elections
City received a refund from PNP expenses in 2025
General Government
3 Legal Budget will increase as every year as been over
4 Engineering budget will increase as every year this has been over
5 Outside Services - ADP Payroll Services
6 Repairs and Maintenance Cintas, New Mat for front door, front door repairs

21
CITY OF KENYON PROPOSED
$1,107,960 $1,183,301
2025 LEVY $1,277,965
BUDGET 10.00% 5.56% 5.56%
2022 2022 2023 2023 2024 2025 2026 2027
Budget Actual Budget Actual Budget Budget Budget Budget
Levy Increase Levy Increase Levy Increase Actual Levy Increase Levy Increase Levy Increase Levy Increase
Fund 101 General Fund
Budgeted Expenditures (operating) - ($1,369,075) ($1,477,813) ($1,397,672) ($1,846,238) ($1,507,130) ($1,760,350) ($1,858,225) ($1,961,543)

General Government ($520,810) ($535,651) ($452,968) ($574,310) ($421,472) ($545,000) ($575,302) ($607,289)
Police ($433,015) ($465,284) ($438,542) ($522,451) ($499,066) ($555,900) ($586,808) ($619,435)
Public Works - Streets (43100) ($274,265) ($320,072) ($315,135) ($480,815) ($331,325) ($391,950) ($413,742) ($436,746)
Swimming Pool (45124) ($78,565) ($85,781) ($82,433) ($101,704) ($85,485) ($128,100) ($135,222) ($142,741)
Public Works - Parks (45200) ($55,920) ($58,120) ($58,490) ($65,377) ($60,458) ($99,850) ($105,402) ($111,262)
Street Lights (43160) ($29,750) ($31,404) ($33,150)
Other General Accounts ($6,500) ($12,905) ($6,500) ($7,208) ($6,500) ($9,800) ($10,345) ($10,920)

Transfers to capital fund (non-operating)
General
Police Department ($9,000) ($9,000) ($9,000) ($9,000) ($9,000) ($9,000) ($9,000) ($9,000)
Public Works/Streets Dept ($45,000) ($45,000) ($45,000) ($45,000) ($45,000) ($45,000) ($45,000) ($45,000)
Municipal Pool ($35,000) ($35,000) ($35,000) ($35,000) ($35,000) ($35,000) ($35,000) ($35,000)
Parks ($15,000) ($15,000) ($15,000) ($15,000) ($15,000) ($4,500) ($5,000) ($5,000)
Historic Gunderson House ($8,000) ($8,000) ($8,000) ($8,000) ($8,000) ($8,000) ($8,000) ($8,000)

Local Govt Aid $586,000 $586,000 $595,450 $595,450 $664,265 $665,114 $702,094 $741,131
Revenues without Taxes - $295,440 $371,133 $293,870 $398,839 $358,160 $358,160 $378,074 $399,095
Levy - ($599,635) ($632,680) ($576,748) ($869,576) ($493,881) ($838,576) ($880,057) ($923,317)

Fund 203 Fire Department & First Responders
Expenditures - ($197,325) ($213,850) ($193,009) ($461,396) ($264,181) ($211,852) ($223,631) ($236,065)
Revenues without Taxes - $115,970 $124,663 $132,032 $544,189 $163,472 $143,285 $143,285 $143,285
Levy - ($81,355) ($89,187) ($60,977) $82,793 ($100,709) ($68,567) ($80,346) ($92,780)

Fund 204 Library
Expenditures - ($181,410) ($172,852) ($145,489) ($173,794) ($182,413) ($190,612) ($201,210) ($212,397)
Revenues without Taxes - $40,030 $40,030 $43,404 $45,232 $46,738 $51,375 $51,375 $51,375
Levy - ($141,380) ($132,822) ($102,085) ($128,562) ($135,675) ($139,237) ($149,835) ($161,022)

22
Fund 205 Economic Development Authority
Expenditures - ($28,970) ($12,776) ($45,490) ($42,372) ($29,781) ($73,447) ($57,531) ($60,730)
Revenues without Taxes - $5,900 $5,705 $6,049 $6,025 $5,400 $5,400 $5,400 $5,400
Levy - ($23,070) ($7,072) ($39,440) ($36,346) ($24,381) ($68,047) ($52,131) ($55,330)

Fund 209 2015 Fire Truck Capital Lease
Expenditures - ($52,430) ($52,430) ($9,577) ($9,027) $0 $0 $0 $0
Assessment Revenue $52,430 $52,430 $0 $0 $0 $0 $0 $0
Levy - $0 $0 ($9,577) ($9,027) $0 $0 $0 $0

Fund 301 2012 GO IMP BONDS STREETS
Expenditures - ($10,240) ($10,240) ($9,577) ($9,027) $0 $0 $0 $0
Assessment Revenue $0 $0 $0 $0 $0 $0 $0 $0
Levy - ($10,240) ($10,240) ($9,577) ($9,027) $0 $0 $0 $0

Fund 303 Debt Service GO Bond (2016A First St) Street portion
Expenditures - ($28,675) ($28,467) $0 ($28,128) ($27,790) ($26,461) ($26,461) ($26,461)
Assessment revenue $9,030 $11,787 $8,182 $9,169 $8,182 $8,182 $8,182 $8,182
Levy - ($19,645) ($16,680) ($8,182) ($18,959) ($19,608) ($18,279) ($18,279) ($18,279)

Fund 310 Street portion
Expenditures - ($127,066) ($123,371) ($138,737) ($145,425) ($138,259) ($146,464) ($146,464) ($146,464)
Assessment revenue $40,715 $73,429 $38,747 $43,366 $38,747 $38,747 $38,747 $38,747
Levy - ($86,351) ($49,942) ($99,990) ($102,059) ($99,512) ($107,717) ($107,717) ($107,717)

Fund 320 2016B CIP Fire Hall
Expenditures ($95,680) ($91,116) ($91,125) ($91,116) ($91,125) ($91,116) ($91,125) ($91,125)
Revenues without Taxes $0 $0 $0 $358 $0 $0 $0 $0
Levy - State of MN recommends 105% ($95,680) ($91,116) ($91,125) ($91,474) ($91,125) ($91,116) ($91,125) ($91,125)

Fund 321 2016B USDA Note Fire Hall
Expenditures (paid from capital in 2018) ($19,340) ($19,341) ($19,341) ($19,341) ($19,341) ($19,341) ($19,341) ($19,341)
Revenues without Taxes $0 $0 $0 $22 $0 $0 $0 $0
Levy - State of MN recommends 105% ($19,340) ($19,341) ($19,341) ($19,341) ($19,341) ($19,341) ($19,341) ($19,341)

23
Fund 323 2023A GO BOND
Expenditures - - - $0 $0 ($39,825) ($54,058) ($54,058)
Revenues without Taxes $0 $0 $0 $952 $0
Levy - $0 $0 $0 $0 $0 ($39,825) ($54,058) ($54,058)

Fund 331 CAPITAL LEASE - 2020 FREIGHTLINER
Expenditures - (Lease payment paid from capital fund) ($36,525) ($36,523) ($36,523) ($36,523) ($36,523) ($36,523) ($36,523)
Transfer from capital fund $36,525 $36,525 $36,523 $36,525 $36,523 $36,523 $36,523
Levy - - 2.22 - 2.22 - - - -

Fund 336 2019 FORD F150 LEASE
Expenditures ($8,150) ($7,962) ($8,146) ($8,146) $0 $0 $0 $0
Transfer from capital fund $8,150 $12,253 $8,146 $8,146 $0 $0 $0 $0
Levy - $0 $4,291 $0 $0 $0 $0 $0 $0

Fund 402 2004 Sunset Home TIF
Expenditures ($18,960) ($2,714) $0 $0 $0 $0 $0 $0
Revenue $19,000 $19,067 $0 $0 $0 $0 $0 $0
Levy - ($40) ($16,353) $0 $0 $0 $0 $0 $0

Fund 405 Future STREET PROJECTS
Expenditures ($78,000) ($78,000)
Levy - $0 $0 ($78,000) ($78,000)

Fund 602 Sanitary Sewer - Bond Debt
2016 First Street Principal & Interest ($12,675) ($2,968) ($11,865) ($11,865) ($11,717) ($11,569) ($11,539) ($11,539)
2013 PFA Loan ($92,000) ($12,178) ($93,000) ($93,000) ($93,000) ($93,000) ($93,000) ($93,000)
Revenue $104,675 $15,145 $104,865 $104,865 $104,717 $104,569 $104,539 $104,539
Levy - $0 $0 $0 $0 $0 $0 $0 $0

Revenue, reserves & transfers $1,261,435 $1,295,738 $1,267,269 $1,793,139 $1,426,204 $1,411,355 $1,390,219 $1,413,753
EXP ($2,278,521) ($2,264,601) ($2,199,550) ($2,975,399) ($2,401,260) ($2,700,560) ($2,897,108) ($2,990,723)
LEVY $1,017,086 968,862.85 932,281.59 1,182,260.13 975,056.15 $1,289,206 $1,506,889 $1,576,969

(Deficit) / Overage 90,873.99 139,097.15 251,019.41 1,040.87 302,908.85 $110,794 ($6,889) $123,031

Levy amount 1,107,960.00 1,107,960.00 1,183,301.00 1,183,301.00 $1,277,965 $1,400,000 $1,500,000 $1,700,000

7.407% 8.717% 7.093% 11.359%