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AGENDA
CITY COUNCIL REGULAR SESSION
August 20, 2024
7:00 PM
I. CALL TO ORDER AND ROLL CALL
II. CITIZEN COMMENTS
III. ADOPT AGENDA
III.A Agenda for council meeting 8/20/24
Summary Report
8-20-24 Agenda Council Meeting.docx
IV. CONSENT AGENDA
**All items listed with asterisks (**) are considered routine and non-controversial by the
Council and will be approved by one motion. There will be not separate discussion of these
items unless a Council member, City staff or citizen so requests, in which case the item will be
removed from the Consent Agenda and considered in its normal sequence on the agenda.
V. APPROVAL OF MINUTES and APPOINTMENTS
V.A City Council Meeting Minutes of July 9, 2024
City Council Work Session Meeting Minutes of July 30, 2024
Summary Report
7-9-24 Minutes.doc
7-30-24 City Council Work Session.docx
VI. PRESENTATIONS/PUBLIC HEARINGS
RECOGNITIONS/PROCLAMATIONS
VII. ENGINEERING
VII.A Pearl Creek & Gates Ave Utility Improvements
Summary Report
01.1_RCA_Pearl Creek & Gates Ave Utility Improvements.pdf
01.2_Pearl Creek Pay App No. 7.pdf
VII.B 2025 Street & Utility Improvements
Summary Report
02.1_RCA_2025 Street & Utility Improvements.pdf
02.2_2025 Project Locations.pdf
VIII. LEGAL
IX. FINANCIAL
1
IX.A FINANCIALS 8/20/24
Summary Report
August CITY OF KENYON Expense Summary.pdf
August CITY OF KENYON Revenue Summary.pdf
X. OLD BUSINESS
XI. NEW BUSINESS
XI.A Revised Policy #7 – Employee Evaluation
Summary Report
ADMINISTRATIVE POLICY NO. 7 REVISED.docx
admin policy #7 REVISED Aug. 2024.doc
XI.B Approve Administrative Policy #34 – Purchasing
Summary Report
ADMINISTRATIVE POLICY NO. 34.docx
ADMINPOLICY#34 Purchasing Policy.docx
XI.C Approve Administrative Policy #35 – Fixed Asset Record System
Summary Report
ADMINISTRATIVE POLICY NO. 35.docx
ADMINPOLICY#35 Fixed Asset Record System.docx
XI.D Approve Classification and Compensation Plan for Kenyon
Summary Report
CLASSIFICATION AND COMPENSATION PLAN.docx
CLASSIFICATION AND COMPENSATION PLAN2.docx.pdf
XI.E TIF 4-4 Fund Transfer
Summary Report
TIF 4-4 Fund Transfer.docx
XI.F Resolution 2024-19: Committing Capital Fund Balances
Summary Report
Fund Transfers Budget (003) (002).docx
Resolution 2024-19 Committing Capital Fund Balances.docx
XII. F.Y.I. - Department Updates
XII.A FYI 8/20/24
Summary Report
FYI 8-20-24.pdf
XIII. COUNCIL AND STAFF GENERAL COMMENTS
XIV. ADJOURNMENT
2
AGENDA ITEM NO. III.A
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: August 20, 2024
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: Agenda
AGENDA SECTION: ADOPT AGENDA
SUBJECT: Agenda for council meeting 8/20/24
SUGGESTED ACTION: MOTION NEEDED
ATTACHMENTS:
8-20-24 Agenda Council Meeting.docx
3
AGENDA
CITY COUNCIL MEETING
August 20, 2024
Recite Pledge of Allegiance
7:00. I. CALL TO ORDER AND ROLL CALL
II. CITIZEN COMMENTS
III. ADOPT AGENDA
IV. CONSENT AGENDA
** All items listed with asterisks (*) are considered routine and non-controversial by the Council and will
be approved by one motion. There will be no separate discussion of these items unless a Council member,
City staff or citizen so requests, in which case the item will be removed from the Consent Agenda and
considered in its normal sequence on the agenda.
V. **APPROVAL OF MINUTES and APPOINTMENTS
A. City Council Meeting Minutes of July 9, 2024
B. City Council Work Session Meeting Minutes of July 30, 2024
VI. PRESENTATIONS/PUBLIC HEARINGS
RECOGNITIONS/PROCLAMATIONS
VII. ENGINEERING
A. 2025 Street and Utility Improvements
B. Pearl Creek & Gates Avenue Utility Improvements
1. Pay Application #7 to BCM Construction
VIII. LEGAL
IX. FINANCIAL
** A. July 2024 Treasurer’s Report
** B. Payment of Claims
X. OLD BUSINESS
XI. NEW BUSINESS
A. Revised Policy #7 – Employee Evaluation
B. Approve Administrative Policy #34 – Purchasing
C. Approve Administrative Policy #35 – Fixed Asset Record System
D. Approve Classification and Compensation Plan for Kenyon
E. TIF 4-4 Fund Transfer
F. Resolution 2024-19: Committing Capital Fund Balances
XII. OTHER BUSINESS
A. Schedule of Upcoming Meetings
1. City Council Meeting: Tuesday, September 9 @ 7 p.m
4
XIII. COUNCIL AND STAFF GENERAL COMMENTS
XIV. ADJOURNMENT
5
AGENDA ITEM NO. V.A
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: August 20, 2024
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: Minutes
AGENDA SECTION: APPROVAL OF MINUTES and APPOINTMENTS
SUBJECT: City Council Meeting Minutes of July 9, 2024
City Council Work Session Meeting Minutes of July 30, 2024
SUGGESTED ACTION: MOTION NEEDED
ATTACHMENTS:
7-9-24 Minutes.doc
7-30-24 City Council Work Session.docx
6
Pursuant to due call and notice thereof, a City Council Meeting was duly held in the City Council chambers
at 7:00 p.m. on the 9th day of July 2024. The meeting was called to order by Mayor Henke.
The following members were present: Mayor Doug Henke, Council Members Kim Helgeson, Lee Sjolander,
and Molly Ryan
Absent: Mary Bailey
Also present: Interim Administrator Frank Boyles, Administrative Assistant Holli Gudknecht, Finance
Director Whitney Kyllo, Engineer Derek Olinger, Public Works Director Wayne Ehrich, City Attorney Scott
Riggs, Officer Brian Homeier, Jeremy Flotterud, Tyler See, Dana Callstrom, Lynn & Carolee Miller
The meeting opened with the Pledge of Allegiance.
CITIZEN COMMENT
Jeremy Flotterud, Wanamingo City Council member, approached the Kenyon city council with the idea of
possibly looking into the City of Kenyon servicing the City of Wanamingo for police services. If Kenyon is
interested, he would like us to put some numbers together for costs.
ADOPT AGENDA
Deletion: / XI / New Business / F / Transient Merchant/Solicitor Peddler License Fee Waiver
Motion by Ryan seconded by Helgeson to approve the amended agenda. Motion carried 4-0-0.
CONSENT AGENDA
Motion by Helgeson seconded by Sjolander to approve the Consent Agenda, which includes payment of
check numbers 76168 through 76245; 4993E through 5047E. Motion carried 4-0-0.
PRESENTATIONS/PUBLIC HEARINGS/RECOGNITIONS/PROCLAMATIONS
Summary of 2023 City Audit - Tyler See - Abdo
Tyler See presented a summary of the 2023 City and KMU audits and an overview of the overall City
financial condition. The city received an “unmodified” or clean opinion on the audit.
ENGINEERING
Pearl Creek & Gates Avenue Utility Improvements
Engineer Olinger stated that electrical work is nearly completed on the lift station. The project is
expected to be completed by mid-August.
Pay Application #6 to BCM Construction
Motion by Ryan second by Helgeson to approve pay request No. 6 to BCM Construction in the amount
of $112,532.25 for work completed through June 28, 2024. Motion carried 4-0-0.
LEGAL
Development Agreement - 98 Gunderson Blvd Sanitary Sewer Reroute
Engineer Olinger stated that Dollar General had proposed a new building and other site improvements
directly over an existing public sanitary sewer main. Rerouting of the main would be needed to allow for
construction. Riggs and Olinger drafted a development agreement defining the essential terms for the
developer to complete this relocation. The draft is currently being reviewed by the developer.
Motion by Sjolander seconded by Helgeson approving the development agreement for the 98 Gunderson
Blvd sanitary sewer rerouting subject to final review by Interim Administrator Boyles, Engineer Olinger, and
Attorney Riggs. Motion carried 4-0-0.
Kenyon City Code 900.11 Animal Control - Number of Animals
Attorney Riggs stated that revisions were made to city code 900.11 on animal control limiting the number of
dogs or cats over six months of age to three. The existing ordinance had some unclear and problematic
7
aspects that needed to be clarified.
Motion by Sjolander seconded by Helgeson to adopt Ordinance 105 amending Section 900.11 of the city
code. Motion carried 4-0-0.
South Central Service Cooperative Contract
Attorney Riggs stated that a special council meeting was held on June 20, 2024, to select a firm to
oversee the process of hiring a full-time city administrator. South-Central Service Cooperative was
selected to oversee this process. They provided a draft contract to the city, which was submitted to the
city attorney’s office for review and revision.
Motion by Sjolander seconded by Ryan to approve the agreement for services contract with South-
Central Service Cooperative for $14,500.00. Motion carried 4-0-0.
OLD BUSINESS
NEW BUSINESS
Payoff City Hall Roof Loan to KMU
Finance Director Kyllo recommended paying off the city hall roof loan to KMU. The city has the money
available to pay off the loan amount of $53,000. The interest savings by paying the loan off early would be
$4,979.
Motion by Helgeson seconded by Ryan to approve the payoff of the city hall roof loan of $53,000 to KMU.
Motion carried 4-0-0.
Approve Rose Fest Events
Street Dance Permit – Municipal Liquor Store
Park & Rec – Liquor Permit for Depot Park
Parade Permit
Street Closures
Car Show (Informational)
KW Athletic Booster Club 5K Run/Walk
Motion by Ryan second by Helgeson to approve the Rose Fest requests including: street dance permit -
Municipal Liquor Store, parade permit, street closures, 5K run/walk route, and Depot Park liquor permit for
the Park and Rec committee. Motion carried 4-0-0.
Resolution 2024-17 Approving Election Judges for 2024
Motion by Helgeson seconded by Ryan to adopt Resolution 2024-17: Appointing Election Judges for 2024.
Motion carried 4-0-0.
On-Sale Liquor License (New)- Cahill Bistro Bar
Motion by Sjolander second by Helgeson to issue a liquor license including Sunday and outdoor service
area sales to Cahill Bistro Bar. Motion carried 4-0-0.
Street Closure – Whitetail Block Party
Carolee Miller requested to close Whitetail Lane on Saturday, July 20, 2024, from 4:00 pm to 8:00 pm for a
neighborhood block party and fundraiser for the Linaman family, who recently lost their house to a fire.
Motion by Ryan seconded by Helgeson to approve the closure of Whitetail Lane on Saturday, July 20, 2024,
from 4:00 pm to 8:00 pm. Motion carried 4-0-0.
Resolution 2024-18 Accepting Kenyon Fire Relief Association Donations to the City of Kenyon
Motion by Sjolander seconded by Helgeson to adopt Resolution 2024-18 accepting donations of $38,764.00
8
from the Kenyon Fire Relief Association to the City to be used for specified items. Motion carried 4-0-0.
Set Council Work Session to Review 2025 Draft Budget
Finance Director Kyllo requested that a work session be set up to review the 2024 draft budget. Tuesday,
July 30 at 1:00 pm was tentatively set up.
Approval to Proceed with Door Installation Between City Council Chambers and Library
Interim Administrator Boyles stated that the Kenyon Public Library Board requested that a door be
installed between the library and the city council chambers. The library uses the city council
chambers for programming space and has increased programming over the last few years. Installing
this door would eliminate the distractions for city staff during library events. The library board
approved a quote in the amount of $3977.00 from L and M Construction.
Motion by Ryan seconded by Helgeson to approve the door installation as requested by the library
board using library board funds. Motion carried 4-0-0.
Schedule of Upcoming Meetings
KMU Meeting: Tuesday, July 16 @ 4:00 p.m.
EDA Meeting: Tuesday, July 23 @ 8:00 a.m.
City Council Meeting: Tuesday, August 20 @ 7 p.m.
COUNCIL AND STAFF GENERAL COMMENTS
Council Member Helgeson stated that Rose Fest plans were coming together.
Council Member Sjolander thanked city staff for their work and the police department for solving city crime.
Council Member Ryan stated Rose Fest was coming and hopefully the rain would hold off for it.
Fire Chief Ehrich reminded everyone of National Night Out that will be held August 6.
Motion by Ryan seconded by Helgeson to adjourn the meeting at 7:59 pm. Motion carried 4-0-0.
Holli Gudknecht, Administrative Assistant Douglas Henke, Mayor
9
Pursuant to due call and notice thereof, a City Council Work Session was duly held in the City
Council chambers at 1:00 p.m. on the 30th day of July 2024. The following members were present:
Mayor Doug Henke, Council Members: Kim Helgeson, Mary Bailey, and Lee Sjolander
Via Zoom: Molly Ryan
Also, present: Interim City Administrator Frank Boyles, Administrative Assistant Holli Gudknecht,
Public Works Superintendent Wayne Ehrich, Library Director Michelle Otte, Police Chief Jeff
Sjoblom, Liquor Store Manager Matt Bartel, Finance Director Whitney Kyllo, and Operations
Superintendent Eggert
Mayor Henke called the work session to order at 1:00 pm. The purpose of the work session was
to review the draft 2025 levy and department budgets funded by the levy.
Review Proposed 2025 Budget and Levy
Kyllo reviewed the local government aid which is received annually from the State. She also
reviewed the small-town aid. Twenty thousand dollars was added to the Economic Development
Authority budget for 3 to 5 façade improvement programs.
Currently, the city allocates property and liability costs to each individual fund (police, streets, pool,
city administration). It may be best to lump them together in the general fund instead of in each
individual fund.
Most library line items remained flat. There will be increases in benefits and salaries per
council approval. A 10% increase in funding from the County will cover other library
expenses.
Liquor Store Manager Bartel stated there were no major increases for the liquor store. A
question for the future is whether the liquor store will begin offering THC products.
Police Chief Sjoblom provided an update on the police department proposed 2025 budget. He
stated that encrypted radios are needed. They cost $5,000 each. Funds were allocated in prior
years to purchase a new squad car that will be arriving in 2024. The police department will be
receiving local government aid in the amount of $36,000.
Fire Chief Wayne Ehrich provided a summary of the proposed 2025 Fire Department and First
Responder budgets. Motorola no longer supports their older radios, so $15,900 is being budgeted
for three new radios.
Public Works Superintendent Ehrich reviewed the proposed 2025 streets, sewer, parks, and
pool budgets. The F350 truck would be traded in for a F550 or F650, so the plow can be used
on both hard and class 5 surfaces. The skid steer loader would also be upgraded, but the
attachments would be kept. The utility costs for the sanitary sewer were increased. The GIS
cost of $1,500 was added. The pool costs are still increasing due to the price of chemicals.
The budget for chemical costs and utilities costs will be increased. It would cost $10,000 for
cameras at the pool and park. The pool rates need to be reviewed on for the 2025 year. The
suggestion was made for all mowing costs to be designated to the parks department rather than
spreading it out between the other departments. This would increase the fuel costs to the parks.
10
The city council’s first priority is to hire a long-term competent city administrator, which will be
advertised August 14. The council’s second priority is the implementation of the comprehensive and
classification plan to retain full-time city employees. The plan does increase the wage figures in all
budgets. This will be discussed more at the August 2024 City council meeting.
Finance Director Kyllo stated that some leases were paid off in 2024, so that should reduce the
levy amount. CDs and investments are earning 5%, which has increased from .05%. The city
could look into applying for more grants to save money. Attorney and engineer costs increased
by 50%, so the budget for these items will be increased.
Discuss Options for Maximum 2025 Levy
The maximum proposed levy increase must be adopted by the council by the end of September.
The draft budget showed an 8% maximum levy, but this is only preliminary. After the maximum
levy is adopted, it cannot be increased but can be decreased. The final levy and budget must be
adopted by the end of December.
The meeting was adjourned at 3:10 p.m.
Holli Gudknecht, Deputy City Clerk Douglas Henke, Mayor
11
AGENDA ITEM NO.
VII.A
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: August 20, 2024
SUBMITTED BY: Holli Gudknecht, Engineering
ITEM TYPE: Engineering
AGENDA SECTION: ENGINEERING
SUBJECT: Pearl Creek & Gates Ave Utility Improvements
SUGGESTED ACTION: See attachments
ATTACHMENTS:
01.1_RCA_Pearl Creek & Gates Ave Utility Improvements.pdf
01.2_Pearl Creek Pay App No. 7.pdf
12
REQUEST FOR COUNCIL ACTION
Agenda Item: Department: Requested Council Meeting Date: Submitted By:
Engineering 8/20/2024 Derek Olinger
TITLE OF ISSUE: Pearl Creek & Gates Ave Utility Improvements
BACKGROUND AND SUPPLEMENTAL INFORMATION:
In the past month, BCM has installed the remainder of sanitary services, mains and manholes for the
project. The new lift station was started in mid-July. There are still a few minor control issues that will
be resolved prior to final completion; however, the lift station is operational, and sewer flow has been
diverted. The lift station driveway is also now paved, but this work is not included in the attached pay
application.
Major items of work remaining include final yard/turf restoration, disconnections from the old pearl
creek sewer line, and final televising/inspections of new sewer lines.
The attached pay application is recommended for approval.
SOURCE OF FUNDING: Project Financing
REQUESTED COUNCIL ACTION:
Motion Approving Pay Application #7 to BCM Construction ($335,092.09)
SUPPORTING DOCUMENTS ATTACHED:
Resolution Ordinance Contract Minutes OTHER
X
13
Contractor's Application for Payment
Owner: CITY OF KENYON Owner's Project No.: N/A
Engineer: BOLTON & MENK Engineer's Project No.: 0H1.126462
Contractor: BCM CONSTRUCTION Agency's Project No.: N/A
Project: 2023 PEARL CREEK SANITARY SEWER & GATES AVE UTILITY IMPROVMENTS
Contract: N/A
Application No.: 7 Application Date: 8/20/2024
Application Period: From 6/29/2024 to 8/9/2024
1. Original Contract Price $ 1,241,494.22
2. Net change by Change Orders $ 14,800.00
3. Current Contract Price (Line 1 + Line 2) $ 1,256,294.22
4. Total Work completed and materials stored to date
(Sum of Column G Lump Sum Total and Column J Unit Price Total) $ 1,156,508.41
5. Retainage
a. 5% X $ 1,156,508.41 Work Completed $ 57,825.42
b. 5% X $ - Stored Materials $ -
c. Total Retainage (Line 5.a + Line 5.b) $ 57,825.42
6. Amount eligible to date (Line 4 - Line 5.c) $ 1,098,682.99
7. Less previous payments $ 763,590.90
8. Amount due this application $ 335,092.09
Contractor's Certification
The undersigned Contractor certifies, to the best of its knowledge, the following:
(1) All previous progress payments received from Owner on account of Work done under the Contract have been applied on
account to discharge Contractor's legitimate obligations incurred in connection with the Work covered by prior Applications for
Payment;
(2) Title to all Work, materials and equipment incorporated in said Work, or otherwise listed in or covered by this Application for
Payment, will pass to Owner at time of payment free and clear of all liens, security interests, and encumbrances (except such as
are covered by a bond acceptable to Owner indemnifying Owner against any such liens, security interest, or encumbrances); and
(3) All the Work covered by this Application for Payment is in accordance with the Contract Documents and is not defective.
Contractor: BCM CONSTRUCTION
Signature: Date:
Name: AARON MILLER Title: PROJECT MANAGER
Recommended by Engineer Approved by Owner
By: By:
Name: DEREK OLINGER, PE Name: FRANK BOYLES
Title: CITY ENGINEER Title: INTERIM CITY ADMINISTRATOR
Date: Date:
EJCDC C-620 Contractor's Application for Payment
(c) 2018 National Society of Professional Engineers for EJCDC. All rights reserved. 14
Progress Estimate - Unit Price Work Contractor's Application for Payment
Owner: CITY OF KENYON Owner's Project No.: N/A
Engineer: BOLTON & MENK Engineer's Project No.: 0H1.126462
Contractor: BCM CONSTRUCTION Agency's Project No.: N/A
Project: 2023 PEARL CREEK SANITARY SEWER & GATES AVE UTILITY IMPROVMENTS
Contract: N/A
Application No.: 7 Application Period: From 06/29/24 to 08/09/24 Application Date: 08/20/24
A B C D E F F1 F2 G H I J K L
Contract Information Previous Estimate Work Completed Work
Completed and % of
Estimated Value of Work Materials Stored Value of Difference fron Bid
Value of Bid Item Quantity Completed to Date Materials Currently to Date Item Estimate
Bid Item Unit Price (C X E) Quantity Previous Value Previous Incorporated in (E X G) Stored (not in G) (H + I) (J / F) (F - J)
No. Description Item Quantity Units ($) ($) Estimate Estimate the Work ($) ($) ($) (%) ($)
Original Contract
1 MOBILIZATION 1.00 LS 55,000.00 55,000.00 0.75 41,250.00 0.92 50,600.00 50,600.00 92% 4,400.00
2 CLEARING AND GRUBBING 1.00 LS 13,125.00 13,125.00 1.00 13,125.00 1.00 13,125.00 13,125.00 100% -
3 REMOVE RIPRAP (P) 75.00 CY 21.00 1,575.00 75.00 1,575.00 75.00 1,575.00 1,575.00 100% -
4 SITE GRADING 1.00 LS 30,000.00 30,000.00 0.95 28,500.00 0.95 28,500.00 28,500.00 95% 1,500.00
5 GEOGRID TYPE 1 1,130.00 SY 1.75 1,977.50 955.00 1,671.25 955.00 1,671.25 1,671.25 85% 306.25
6 AGGREGATE SURFACING CLASS 2 630.00 TON 25.00 15,750.00 630.00 15,750.00 630.00 15,750.00 15,750.00 100% -
7 PAVEMENT/CURB/DRIVEWAY PATCHING 1.00 LS 26,500.00 26,500.00 0.80 21,200.00 0.80 21,200.00 21,200.00 80% 5,300.00
8 6" CONCRETE DRIVEWAY (REINFORCED) 160.00 SY 114.00 18,240.00 - - 160.00 18,240.00 18,240.00 100% -
9 BOLLARD 4.00 EA 252.00 1,008.00 - - - - - 1,008.00
10 TRAFFIC CONTROL 1.00 LS 4,500.00 4,500.00 0.65 2,925.00 0.92 4,140.00 4,140.00 92% 360.00
11 EROSION & SEDIMENTATION CONTROL 1.00 LS 12,000.00 12,000.00 0.85 10,200.00 0.85 10,200.00 10,200.00 85% 1,800.00
12 STABILIZE & REESTABLISH TURF 1.00 LS 15,000.00 15,000.00 - - 0.33 4,950.00 4,950.00 33% 10,050.00
13 EXPLORATORY EXCAVATION 10.00 HOUR 400.00 4,000.00 3.00 1,200.00 3.00 1,200.00 1,200.00 30% 2,800.00
14 CONSTRUCTION ALLOWANCE 35,000.00 UNIT 1.00 35,000.00 22,259.20 22,259.20 23,074.20 23,074.20 23,074.20 66% 11,925.80
15 HWY 60 MH & PIPE DISCONNECTIONS 1.00 LS 8,000.00 8,000.00 - - - - - 8,000.00
16 REMOVE MANHOLE (SANITARY) 3.00 EACH 1,500.00 4,500.00 1.00 1,500.00 2.00 3,000.00 3,000.00 67% 1,500.00
17 EXCAVATION - ROCK 180.00 CY 84.00 15,120.00 83.00 6,972.00 103.00 8,652.00 8,652.00 57% 6,468.00
18 DEWATERING 1.00 LS 20,000.00 20,000.00 0.70 14,000.00 1.00 20,000.00 20,000.00 100% -
19 CONNECT TO EXISTING SANITARY SEWER MAIN 2.00 EACH 875.00 1,750.00 1.00 875.00 3.00 2,625.00 2,625.00 150% (875.00)
20 CONNECT TO EXISTING SANITARY SEWER SERVICE 2.00 EACH 600.00 1,200.00 1.00 600.00 1.00 600.00 600.00 50% 600.00
21 6" PVC PIPE DRAIN CLEANOUT 3.00 EACH 400.00 1,200.00 - - 3.00 1,200.00 1,200.00 100% -
22 8" PVC PIPE SEWER (CREEK CROSSING) 157.00 LF 1,400.00 219,800.00 - - 157.00 219,800.00 219,800.00 100% -
23 8" PVC PIPE SEWER 280.00 LF 90.00 25,200.00 224.00 20,160.00 283.00 25,470.00 25,470.00 101% (270.00)
24 6" PVC SANITARY SERVICE PIPE 304.00 LF 102.00 31,008.00 12.00 1,224.00 299.00 30,498.00 30,498.00 98% 510.00
25 4" FORCE MAIN PIPE 1,274.00 LF 37.00 47,138.00 1,279.00 47,323.00 1,279.00 47,323.00 47,323.00 100% (185.00)
26 4" INSULATION 25.00 SY 65.00 1,625.00 - - - - - 1,625.00
27 CONST DRAINAGE STRUCTURE DES 4007 (MH A) 1.00 EACH 7,000.00 7,000.00 0.90 6,300.00 1.00 7,000.00 7,000.00 100% -
28 CONST DRAINAGE STRUCTURE (MH B - AIR/VAC RELEASE) 1.00 EACH 5,500.00 5,500.00 0.90 4,950.00 1.00 5,500.00 5,500.00 100% -
29 CONST DRAINAGE STRUCTURE DES 4007 (MH C) 1.00 EACH 8,200.00 8,200.00 0.80 6,560.00 1.00 8,200.00 8,200.00 100% -
30 CONST DRAINAGE STRUCTURE DES 4007 (MH D) 1.00 EACH 8,000.00 8,000.00 - - 1.00 8,000.00 8,000.00 100% -
31 REPLACE & ADJUST CASTING 1.00 EACH 1,350.00 1,350.00 - - - - - 1,350.00
32 CONSTRUCT 8" INSIDE DROP (MH C) 1.00 EACH 4,500.00 4,500.00 - - 1.00 4,500.00 4,500.00 100% -
33 CONSTRUCT 8" INSIDE DROP (MH D) 1.00 EACH 4,500.00 4,500.00 - - 1.00 4,500.00 4,500.00 100% -
34 SANITARY SEWER TRACER SYSTEM 1.00 LS 3,000.00 3,000.00 0.50 1,500.00 0.50 1,500.00 1,500.00 50% 1,500.00
35 LIFT STATION & VALVE VAULT 1.00 LS 235,090.22 235,090.22 0.90 211,581.20 0.95 223,335.71 223,335.71 95% 11,754.51
36 ELECTRICAL (POWER EXTEN, BACKUP GEN, CONTROL, LIGHT, CONCRETE PADS) 1.00 LS 200,000.00 200,000.00 0.85 170,000.00 0.95 190,000.00 190,000.00 95% 10,000.00
37 GAS SERVICE ALLOWANCE 8,000.00 UNIT 1.00 8,000.00 8,000.00 8,000.00 8,000.00 8,000.00 8,000.00 100% -
38 DISCONNECT EXISTING WATER MAIN 1.00 EACH 500.00 500.00 1.00 500.00 1.00 500.00 500.00 100% -
39 CONNECT TO EXISTING WATER MAIN 5.00 EACH 1,000.00 5,000.00 5.00 5,000.00 5.00 5,000.00 5,000.00 100% -
40 HYDRANT (9' BURY) 1.00 EACH 6,500.00 6,500.00 1.00 6,500.00 1.00 6,500.00 6,500.00 100% -
41 4" GATE VALVE AND BOX 1.00 EACH 2,000.00 2,000.00 1.00 2,000.00 1.00 2,000.00 2,000.00 100% -
42 6" GATE VALVE AND BOX 2.00 EACH 2,250.00 4,500.00 2.00 4,500.00 2.00 4,500.00 4,500.00 100% -
43 8" GATE VALVE AND BOX 1.00 EACH 3,000.00 3,000.00 1.00 3,000.00 1.00 3,000.00 3,000.00 100% -
44 4" WATERMAIN 16.00 LF 100.00 1,600.00 16.00 1,600.00 16.00 1,600.00 1,600.00 100% -
EJCDC C-620 Contractor's Application for Payment
Unit Price (c) 2018 National Society of Professional Engineers for EJCDC. All rights reserved. 1 of 2 15
Progress Estimate - Unit Price Work Contractor's Application for Payment
Owner: CITY OF KENYON Owner's Project No.: N/A
Engineer: BOLTON & MENK Engineer's Project No.: 0H1.126462
Contractor: BCM CONSTRUCTION Agency's Project No.: N/A
Project: 2023 PEARL CREEK SANITARY SEWER & GATES AVE UTILITY IMPROVMENTS
Contract: N/A
Application No.: 7 Application Period: From 06/29/24 to 08/09/24 Application Date: 08/20/24
A B C D E F F1 F2 G H I J K L
Contract Information Previous Estimate Work Completed Work
Completed and % of
Estimated Value of Work Materials Stored Value of Difference fron Bid
Value of Bid Item Quantity Completed to Date Materials Currently to Date Item Estimate
Bid Item Unit Price (C X E) Quantity Previous Value Previous Incorporated in (E X G) Stored (not in G) (H + I) (J / F) (F - J)
No. Description Item Quantity Units ($) ($) Estimate Estimate the Work ($) ($) ($) (%) ($)
45 6" WATERMAIN 20.00 LF 100.00 2,000.00 27.00 2,700.00 27.00 2,700.00 2,700.00 135% (700.00)
46 8" WATERMAIN 615.00 LF 70.00 43,050.00 641.00 44,870.00 641.00 44,870.00 44,870.00 104% (1,820.00)
47 WATERMAIN FITTINGS 654.00 LB 13.25 8,665.50 593.00 7,857.25 593.00 7,857.25 7,857.25 91% 808.25
48 WATERMAIN TRACER SYSTEM 1.00 LS 2,500.00 2,500.00 1.00 2,500.00 1.00 2,500.00 2,500.00 100% -
49 6" NON-METALLIC CONDUIT 650.00 LF 57.00 37,050.00 636.00 36,252.00 636.00 36,252.00 36,252.00 98% 798.00
50 ELECTRICAL VAULT MANHOLE 1.00 EACH 10,500.00 10,500.00 1.00 10,500.00 1.00 10,500.00 10,500.00 100% -
1.01 PAVING MOBILIZATION 1.00 LS 1,800.00 1,800.00 - - - - - 1,800.00
1.02 TYPE SP 12.5 WEARING COURSE MIXTURE (2,B) (SINGLE 3" LIFT) 156.00 TON 112.00 17,472.00 - - - - - 17,472.00
- - - - - - -
Original Contract Totals $ 1,241,494.22 $ 788,979.90 92% $ 1,141,708.41 $ - $ 1,141,708.41 92% $ 99,785.81
Change Orders
CO1-1 HAUL & DISPOSE CONCRETE RUBBLE 400.00 C Y 22.00 8,800.00 400.00 8,800.00 400.00 8,800.00 8,800.00 100% -
CO1-2 IMPORT FILL (REPLACING RUBBLE REMOVAL) 400.00 C Y 15.00 6,000.00 400.00 6,000.00 400.00 6,000.00 6,000.00 100% -
- - - -
Change Order Totals $ 14,800.00 $ 14,800.00 100% $ 14,800.00 $ - $ 14,800.00 100% $ -
Original Contract and Change Orders
Project Totals $ 1,256,294.22 $ 803,779.90 92% $ 1,156,508.41 $ - $ 1,156,508.41 92% $ 99,785.81
EJCDC C-620 Contractor's Application for Payment
Unit Price (c) 2018 National Society of Professional Engineers for EJCDC. All rights reserved. 2 of 2 16
AGENDA ITEM NO.
VII.B
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: August 20, 2024
SUBMITTED BY: Holli Gudknecht, Engineering
ITEM TYPE: Engineering
AGENDA SECTION: ENGINEERING
SUBJECT: 2025 Street & Utility Improvements
SUGGESTED ACTION: See Attachments
ATTACHMENTS:
02.1_RCA_2025 Street & Utility Improvements.pdf
02.2_2025 Project Locations.pdf
17
REQUEST FOR COUNCIL ACTION
Agenda Item: Department: Requested Council Meeting Date: Submitted By:
Engineering 8/20/2024 Derek Olinger
TITLE OF ISSUE: 2025 Street & Utility Improvements
BACKGROUND AND SUPPLEMENTAL INFORMATION:
Preliminary design and survey work for this project has started. Sewers have been televised and
geotechnical (soil borings) and reporting is complete. The following schedule of reviews and
approvals is anticipated:
Review Preliminary Engineering Report w/ Council Regular Sept. Meeting
Review & discuss budget and scope
Modify as needed before public notices/meetings/hearings
Hold Neighborhood Informational Meeting Early October
Informal opportunity for residents to learn about project
Hold Public Improvement Hearing Regular October Meeting
Public opportunity to voice opinions to council
Council considers formal approval of project scope & final design
SOURCE OF FUNDING: Future Project Financing
REQUESTED COUNCIL ACTION:
None – Information Only
SUPPORTING DOCUMENTS ATTACHED:
Resolution Ordinance Contract Minutes OTHER
X
18
Project
2025 PROJECT Map
LOCATION MAP
N
2025 Project Areas
Full Reconstruction
San Sewer Lining
Watermain Replace
March 28, 2024 1:8,400
Goodhue County Roads 0 0.07 0.15 0.3 mi
CEM; ; OCTY; OCRLN; CTRLN 0 0.15 0.3 0.6 km
CSAHP; CRP
SHWY
Parcels
ArcGIS WebApp Builder
19
AGENDA ITEM NO. IX.A
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: August 20, 2024
SUBMITTED BY: Holli Gudknecht, Finance
ITEM TYPE: Financial
AGENDA SECTION: FINANCIAL
SUBJECT: FINANCIALS 8/20/24
SUGGESTED ACTION:
ATTACHMENTS:
August CITY OF KENYON Expense Summary.pdf
August CITY OF KENYON Revenue Summary.pdf
20
08/16/24 9:12 AM
CITY OF KENYON
Page 1
CITY OF KENYON Expense Summary
JULY 2024 %YTD
Account Last Dim Descr 2024 Amt YTD Amt 2024 Budget Budget 2023 Amt
101 GENERAL FUND
41110 CITY COUNCIL
E 101-41110-101 SALARIES - REGULAR $7,032.00 $9,527.16 $11,660.00 81.71% $12,545.00
E 101-41110-122 FICA - EMPLOYER SHARE $537.95 $537.95 $920.00 58.47% $889.78
E 101-41110-142 UNEMPLOYMENT COMPENSATI $0.00 $29.70 $0.00 0.00% $0.00
E 101-41110-150 INSURANCE - WORKERS COMP $4.16 $29.12 $50.00 58.24% $107.72
E 101-41110-311 CONFERENCE & TRAINING $0.00 $0.00 $350.00 0.00% $134.30
E 101-41110-331 TRAVEL EXPENSE $0.00 $0.00 $200.00 0.00% $0.00
E 101-41110-430 MISCELLANEOUS $0.00 $78.42 $0.00 0.00% $10.00
E 101-41110-433 DUES AND SUBSCRIPTIONS $0.00 $4,215.38 $100.00 4215.38% $7,658.74
41110 CITY COUNCIL $7,574.11 $14,417.73 $13,280.00 108.57% $21,345.54
41310 CITY ADMINISTRATION
E 101-41310-100 SALARIES - PART TIME $337.92 $950.40 $17,214.75 5.52% $18,118.78
E 101-41310-101 SALARIES - REGULAR $5,858.14 $125,236.08 $177,702.00 70.48% $183,046.60
E 101-41310-102 SALARIES - OVERTIME $1,733.62 $7,000.66 $0.00 0.00% $9,631.93
E 101-41310-121 PERA - EMPLOYER SHARE $594.73 $9,995.05 $14,621.00 68.36% $16,012.25
E 101-41310-122 FICA - EMPLOYER SHARE $706.56 $10,070.64 $14,910.00 67.54% $5,459.73
E 101-41310-130 INSURANCE - MED/DENT/LIFE/ $4.38 $33,893.43 $89,645.00 37.81% $88,151.95
E 101-41310-131 EMPLOYER H.S.A.EXPENSE $0.00 $1,237.50 $0.00 0.00% $0.00
E 101-41310-142 UNEMPLOYMENT COMPENSATI $0.00 $63.55 $0.00 0.00% $0.00
E 101-41310-150 INSURANCE - WORKERS COMP $71.67 $501.69 $870.00 57.67% $1,900.00
E 101-41310-311 CONFERENCE & TRAINING $0.00 $0.00 $1,500.00 0.00% $676.29
E 101-41310-324 OUTSIDE SERVICES $11,141.00 $16,879.19 $0.00 0.00% $21,815.03
E 101-41310-331 TRAVEL EXPENSE $0.00 $281.40 $1,500.00 18.76% $511.98
E 101-41310-342 TRAINING FEES $0.00 -$100.00 $0.00 0.00% $0.00
E 101-41310-360 INSURANCE - PROPERTY/LIABIL $93.47 $654.29 $960.00 68.16% $1,565.67
E 101-41310-430 MISCELLANEOUS $0.00 $33.75 $0.00 0.00% $120.52
E 101-41310-433 DUES AND SUBSCRIPTIONS $0.00 $663.00 $1,100.00 60.27% $2,956.18
41310 CITY ADMINISTRATION $20,541.49 $207,360.63 $320,022.75 64.80% $349,966.91
41410 ELECTIONS
E 101-41410-103 ELECTION JUDGE PAY $0.00 $0.00 $2,500.00 0.00% $0.00
E 101-41410-331 TRAVEL EXPENSE $0.00 $0.00 $0.00 0.00% $941.25
E 101-41410-430 MISCELLANEOUS $87.18 $83.69 $0.00 0.00% $480.00
41410 ELECTIONS $87.18 $83.69 $2,500.00 3.35% $1,421.25
41530 AUDITING
21
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Page 2
JULY 2024 %YTD
Account Last Dim Descr 2024 Amt YTD Amt 2024 Budget Budget 2023 Amt
E 101-41530-301 AUDITING $0.00 $14,757.50 $15,000.00 98.38% $43,557.17
41530 AUDITING $0.00 $14,757.50 $15,000.00 98.38% $43,557.17
41610 CITY ATTORNEY
E 101-41610-304 LEGAL $6,900.00 $54,853.81 $25,000.00 219.42% $48,390.03
41610 CITY ATTORNEY $6,900.00 $54,853.81 $25,000.00 219.42% $48,390.03
41700 CITY ENGINEER
E 101-41700-303 ENGINEERING $2,610.00 $10,360.00 $10,000.00 103.60% $14,400.00
41700 CITY ENGINEER $2,610.00 $10,360.00 $10,000.00 103.60% $14,400.00
41940 GENERAL GOVERNMENT
E 101-41940-116 SALARIES -WEBSITE ADMIN $0.00 $3,346.11 $7,036.05 47.56% $6,750.91
E 101-41940-121 PERA - EMPLOYER SHARE $0.00 $209.41 $528.00 39.66% $528.88
E 101-41940-122 FICA - EMPLOYER SHARE $0.00 $241.25 $537.00 44.93% $130.55
E 101-41940-130 INSURANCE - MED/DENT/LIFE/ $292.23 $1,802.34 $3,783.00 47.64% $3,650.97
E 101-41940-131 EMPLOYER H.S.A.EXPENSE $0.00 $1,312.52 $0.00 0.00% $1,218.75
E 101-41940-150 INSURANCE - WORKERS COMP $2.67 $18.69 $40.00 46.73% $70.39
E 101-41940-200 OFFICE SUPPLIES $44.99 $1,492.09 $2,800.00 53.29% $2,001.07
E 101-41940-210 OPERATING SUPPLIES & EXPEN $279.97 $2,514.40 $10,000.00 25.14% $4,747.00
E 101-41940-302 SAFETY CLASS/DRUG & ALCOH $0.00 $3,163.16 $4,700.00 67.30% $6,350.63
E 101-41940-308 OUTSIDE JANITORIAL SERVICE $1,346.83 $10,377.81 $15,690.00 66.14% $17,202.73
E 101-41940-309 COMPUTER SUPPORT $2,189.60 $5,493.76 $2,500.00 219.75% $6,494.00
E 101-41940-321 UTILITIES-PHONE/INTERNET/C $961.58 $6,896.73 $9,700.00 71.10% $10,976.62
E 101-41940-324 OUTSIDE SERVICES $678.32 $678.32 $0.00 0.00% $0.00
E 101-41940-335 MISC BANK CHARGES $0.00 $45.00 $200.00 22.50% $95.00
E 101-41940-339 PAY PAL FEES $0.00 $79.47 $50.00 158.94% $118.62
E 101-41940-340 ADVERTISING $332.86 $1,932.75 $3,500.00 55.22% $1,628.34
E 101-41940-360 INSURANCE - PROPERTY/LIABIL $876.87 $6,138.09 $7,000.00 87.69% $13,729.92
E 101-41940-381 UTILITIES-ELECTRIC & WATER $295.53 $1,696.53 $3,665.00 46.29% $3,359.79
E 101-41940-383 UTILITIES-NATURAL GAS $17.66 $952.92 $1,580.00 60.31% $3,107.00
E 101-41940-384 UTILITIES-REFUSE/RECYCLING $42.56 $297.89 $455.00 65.47% $559.58
E 101-41940-385 UTILITIES-SEWER CHARGES $155.85 $1,072.08 $1,120.00 95.72% $1,159.37
E 101-41940-400 REPAIRS AND MAINT $124.96 $6,261.55 $3,500.00 178.90% $4,268.44
E 101-41940-430 MISCELLANEOUS $236.22 $2,290.25 $7,000.00 32.72% $2,680.81
E 101-41940-433 DUES AND SUBSCRIPTIONS $188.30 $4,604.33 $7,000.00 65.78% $12,624.01
E 101-41940-490 DONATIONS $2,000.00 $2,000.00 $2,000.00 100.00% $2,000.00
E 101-41940-501 CAPITAL OUTLAY $0.00 $5,583.54 $8,500.00 65.69% $7,893.00
E 101-41940-609 LOAN PRINCIPAL-INTERFUND K $53,000.00 $53,000.00 $8,000.00 662.50% $0.00
E 101-41940-610 LOAN INTEREST - INTERFUND $1,478.00 $1,478.00 $4,000.00 36.95% $0.00
E 101-41940-725 TRANSFER TO GENERAL FUND -$300,000.00 -$300,000.00 $0.00 0.00% $0.00
22
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Page 3
JULY 2024 %YTD
Account Last Dim Descr 2024 Amt YTD Amt 2024 Budget Budget 2023 Amt
41940 GENERAL GOVERNMENT -$235,455.00 -$175,021.01 $114,884.05 -152.35% $113,346.38
42100 LAW ENFORCEMENT
E 101-42100-100 SALARIES - PART TIME $988.99 $13,666.01 $19,000.00 71.93% $11,928.17
E 101-42100-101 SALARIES - REGULAR $18,334.93 $151,042.41 $239,294.05 63.12% $234,294.99
E 101-42100-102 SALARIES - OVERTIME $3,485.08 $16,275.11 $31,000.00 52.50% $24,446.02
E 101-42100-106 SALARIES - TRAINING $0.00 $0.00 $0.00 0.00% $997.86
E 101-42100-112 SALARIES - ADMIN $0.00 $0.00 $0.00 0.00% $19,708.44
E 101-42100-117 LAWENF.SAL./SP PROG/GRANT $0.00 $1,119.80 $0.00 0.00% $0.00
E 101-42100-121 PERA - EMPLOYER SHARE $2,721.29 $30,343.25 $49,195.00 61.68% $50,611.00
E 101-42100-122 FICA - EMPLOYER SHARE $285.12 $5,507.46 $5,754.00 95.72% $1,801.52
E 101-42100-130 INSURANCE - MED/DENT/LIFE/ $2,468.76 $13,915.64 $24,323.00 57.21% $27,716.86
E 101-42100-131 EMPLOYER H.S.A.EXPENSE $0.00 $2,550.02 $0.00 0.00% $1,218.76
E 101-42100-142 UNEMPLOYMENT COMPENSATI $0.00 $144.29 $0.00 0.00% $0.00
E 101-42100-150 INSURANCE - WORKERS COMP $1,358.50 $9,509.50 $10,060.00 94.53% $20,824.94
E 101-42100-210 OPERATING SUPPLIES & EXPEN $674.36 $10,106.14 $7,500.00 134.75% $23,036.61
E 101-42100-211 CLEANING SUPPLIES $0.00 $245.24 $0.00 0.00% $0.00
E 101-42100-212 MOTOR FUELS, LUBES, ADDITIV $932.21 $7,016.93 $6,500.00 107.95% $11,728.00
E 101-42100-213 FIREARM AND AMMO PURCHAS $0.00 $749.30 $0.00 0.00% $1,612.89
E 101-42100-222 TIRES $0.00 $0.00 $1,500.00 0.00% $266.78
E 101-42100-304 LEGAL $1,400.00 $10,872.00 $13,800.00 78.78% $13,284.94
E 101-42100-307 CONTRACT SERVICES $40.90 $3,727.08 $3,600.00 103.53% $8,600.22
E 101-42100-311 CONFERENCE & TRAINING $191.44 $3,747.23 $3,000.00 124.91% $2,747.72
E 101-42100-321 UTILITIES-PHONE/INTERNET/C $891.07 $3,849.41 $4,220.00 91.22% $6,540.48
E 101-42100-331 TRAVEL EXPENSE $37.52 $37.52 $500.00 7.50% $0.00
E 101-42100-339 PAY PAL FEES $0.62 $10.54 $0.00 0.00% $15.54
E 101-42100-340 ADVERTISING $0.00 $0.00 $750.00 0.00% $2,184.35
E 101-42100-360 INSURANCE - PROPERTY/LIABIL $1,773.53 $12,414.71 $15,470.00 80.25% $29,017.36
E 101-42100-381 UTILITIES-ELECTRIC & WATER $255.17 $1,334.64 $1,000.00 133.46% $2,224.37
E 101-42100-383 UTILITIES-NATURAL GAS $242.27 $2,982.81 $1,500.00 198.85% $1,221.44
E 101-42100-384 UTILITIES-REFUSE/RECYCLING $33.19 $232.33 $400.00 58.08% $432.07
E 101-42100-385 UTILITIES-SEWER CHARGES $0.00 $0.00 $300.00 0.00% $189.69
E 101-42100-400 REPAIRS AND MAINT $93.35 $4,117.72 $4,000.00 102.94% $5,945.04
E 101-42100-418 UNIFORMS $0.00 $2,186.20 $2,400.00 91.09% $6,607.70
E 101-42100-429 PERMITS AND LICENSES $0.00 $91.94 $1,200.00 7.66% $0.00
E 101-42100-430 MISCELLANEOUS $143.69 $1,499.71 $1,000.00 149.97% $3,523.94
E 101-42100-433 DUES AND SUBSCRIPTIONS $0.99 $3,441.84 $3,300.00 104.30% $2,926.57
E 101-42100-501 CAPITAL OUTLAY $0.00 $3,232.40 $48,500.00 6.66% $6,796.94
E 101-42100-740 TRANSFER TO CAPITAL FUND $0.00 $4,832.40 $9,000.00 53.69% $9,000.00
42100 LAW ENFORCEMENT $36,352.98 $320,801.58 $508,066.05 63.14% $531,451.21
23
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Page 4
JULY 2024 %YTD
Account Last Dim Descr 2024 Amt YTD Amt 2024 Budget Budget 2023 Amt
43100 STREETS
E 101-43100-101 SALARIES - REGULAR $7,717.24 $58,969.96 $105,495.60 55.90% $96,742.47
E 101-43100-102 SALARIES - OVERTIME $0.00 $2,126.15 $8,925.00 23.82% $12,670.37
E 101-43100-121 PERA - EMPLOYER SHARE $578.80 $4,549.28 $7,964.25 57.12% $8,521.12
E 101-43100-122 FICA - EMPLOYER SHARE $590.37 $4,497.15 $8,785.00 51.19% $2,337.96
E 101-43100-130 INSURANCE - MED/DENT/LIFE/ $3,772.66 $19,668.60 $41,082.00 47.88% $35,760.50
E 101-43100-131 EMPLOYER H.S.A.EXPENSE $0.00 $1,500.01 $0.00 0.00% $1,078.12
E 101-43100-142 UNEMPLOYMENT COMPENSATI $0.00 $41.90 $0.00 0.00% $0.00
E 101-43100-150 INSURANCE - WORKERS COMP $514.17 $3,599.19 $6,825.00 52.74% $13,756.76
E 101-43100-151 INSURANCE - WORK COMP DED $0.00 $0.00 $0.00 0.00% $1,000.00
E 101-43100-210 OPERATING SUPPLIES & EXPEN $374.84 $2,760.03 $10,000.00 27.60% $10,429.00
E 101-43100-212 MOTOR FUELS, LUBES, ADDITIV $316.84 $3,287.19 $12,000.00 27.39% $11,919.00
E 101-43100-224 STREET MAINTENANCE $0.00 $12,647.41 $80,000.00 15.81% $78,457.78
E 101-43100-225 BOULEVARD of ROSES $0.00 $340.81 $2,000.00 17.04% $1,521.76
E 101-43100-311 CONFERENCE & TRAINING $0.00 $0.00 $500.00 0.00% $0.00
E 101-43100-321 UTILITIES-PHONE/INTERNET/C $223.82 $798.85 $1,255.00 63.65% $1,530.00
E 101-43100-360 INSURANCE - PROPERTY/LIABIL $621.88 $4,353.16 $7,526.00 57.84% $9,405.55
E 101-43100-381 UTILITIES-ELECTRIC & WATER $164.08 $1,059.82 $1,625.00 65.22% $2,190.09
E 101-43100-383 UTILITIES-NATURAL GAS $0.00 $1,966.27 $4,500.00 43.69% $4,229.52
E 101-43100-384 UTILITIES-REFUSE/RECYCLING $42.55 $297.88 $555.00 53.67% $553.97
E 101-43100-385 UTILITIES-SEWER CHARGES $139.07 $877.37 $1,600.00 54.84% $1,610.17
E 101-43100-400 REPAIRS AND MAINT $4,257.79 $12,638.37 $14,000.00 90.27% $20,113.72
E 101-43100-414 OSHA/SAFETY CLOTH. & EQUIP $0.00 $170.27 $700.00 24.32% $535.77
E 101-43100-418 UNIFORMS $0.00 $195.73 $500.00 39.15% $740.57
E 101-43100-430 MISCELLANEOUS -$158.98 $0.00 $450.00 0.00% $52.50
E 101-43100-501 CAPITAL OUTLAY $0.00 $194,479.06 $0.00 0.00% $8,650.00
E 101-43100-505 GIS Operation and Maintenance $0.00 $1,983.75 $0.00 0.00% $0.00
E 101-43100-606 CAPITAL LEASE PRINCIPAL $0.00 $0.00 $13,652.00 0.00% $148,637.87
E 101-43100-619 CAPITAL LEASE INTEREST $0.00 $0.00 $1,385.00 0.00% $8,370.52
E 101-43100-740 TRANSFER TO CAPITAL FUND $0.00 $0.00 $45,000.00 0.00% $45,000.00
43100 STREETS $19,155.13 $332,808.21 $376,324.85 88.44% $525,815.09
43160 STREET LIGHTING
E 101-43160-387 UTILITIES-STR. LIGHTS - ALLEY $1,623.81 $15,072.89 $23,420.00 64.36% $26,247.72
E 101-43160-388 UTILITIES-STR. LIGHTS-MAIN/G $213.77 $1,966.09 $3,790.00 51.88% $3,646.04
43160 STREET LIGHTING $1,837.58 $17,038.98 $27,210.00 62.62% $29,893.76
43250 RECYCLING
E 101-43250-386 RECYCLING $3,865.00 $27,035.00 $0.00 0.00% $46,360.00
43250 RECYCLING $3,865.00 $27,035.00 $0.00 0.00% $46,360.00
24
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JULY 2024 %YTD
Account Last Dim Descr 2024 Amt YTD Amt 2024 Budget Budget 2023 Amt
45124 SWIMMING POOL
E 101-45124-100 SALARIES - PART TIME $17,171.37 $29,751.54 $38,818.50 76.64% $44,766.95
E 101-45124-101 SALARIES - REGULAR $362.98 $784.40 $1,606.50 48.83% $3,717.04
E 101-45124-102 SALARIES - OVERTIME $0.00 $0.00 $1,606.50 0.00% $1,525.04
E 101-45124-121 PERA - EMPLOYER SHARE $657.31 $685.58 $270.00 253.92% $377.11
E 101-45124-122 FICA - EMPLOYER SHARE $1,341.35 $2,299.89 $3,133.00 73.41% $3,815.07
E 101-45124-130 INSURANCE - MED/DENT/LIFE/ $173.13 $926.13 $645.00 143.59% $1,736.69
E 101-45124-150 INSURANCE - WORKERS COMP $155.67 $1,089.69 $1,780.00 61.22% $3,982.06
E 101-45124-210 OPERATING SUPPLIES & EXPEN $217.48 $1,338.51 $2,500.00 53.54% $2,829.18
E 101-45124-216 CHEMICALS $3,001.04 $6,660.29 $5,000.00 133.21% $4,490.01
E 101-45124-250 MERCHANDISE FOR RESALE $577.96 $2,310.84 $2,500.00 92.43% $3,516.28
E 101-45124-311 CONFERENCE & TRAINING $0.00 $0.00 $1,200.00 0.00% $1,536.06
E 101-45124-321 UTILITIES-PHONE/INTERNET/C $208.19 $696.70 $755.00 92.28% $1,195.30
E 101-45124-331 TRAVEL EXPENSE $0.00 $0.00 $0.00 0.00% $122.20
E 101-45124-339 PAY PAL FEES $25.03 $167.09 $0.00 0.00% $3.87
E 101-45124-340 ADVERTISING $0.00 $0.00 $180.00 0.00% $73.50
E 101-45124-360 INSURANCE - PROPERTY/LIABIL $225.26 $1,576.82 $3,450.00 45.70% $3,671.45
E 101-45124-381 UTILITIES-ELECTRIC & WATER $1,564.11 $4,349.10 $5,480.00 79.36% $5,101.88
E 101-45124-383 UTILITIES-NATURAL GAS $1,394.98 $3,624.17 $5,500.00 65.89% $4,943.94
E 101-45124-384 UTILITIES-REFUSE/RECYCLING $0.00 $80.00 $100.00 80.00% $0.00
E 101-45124-385 UTILITIES-SEWER CHARGES $1,157.60 $3,857.25 $3,910.00 98.65% $4,189.74
E 101-45124-400 REPAIRS AND MAINT $440.49 $13,445.23 $5,000.00 268.90% $1,024.82
E 101-45124-418 UNIFORMS $0.00 $935.00 $850.00 110.00% $815.27
E 101-45124-429 PERMITS AND LICENSES $0.00 $0.00 $900.00 0.00% $1,740.00
E 101-45124-430 MISCELLANEOUS -$5.65 $0.00 $300.00 0.00% $169.13
E 101-45124-501 CAPITAL OUTLAY $0.00 $0.00 $0.00 0.00% $6,361.50
E 101-45124-740 TRANSFER TO CAPITAL FUND $0.00 $0.00 $35,000.00 0.00% $35,000.00
45124 SWIMMING POOL $28,668.30 $74,578.23 $120,484.50 61.90% $136,704.09
45200 PARKS
E 101-45200-101 SALARIES - REGULAR $2,187.86 $16,513.93 $26,225.25 62.97% $27,683.51
E 101-45200-102 SALARIES - OVERTIME $0.00 $436.96 $1,606.50 27.20% $1,243.13
E 101-45200-121 PERA - EMPLOYER SHARE $164.09 $1,327.34 $1,885.00 70.42% $2,225.22
E 101-45200-122 FICA - EMPLOYER SHARE $167.38 $1,266.45 $2,030.00 62.39% $542.86
E 101-45200-130 INSURANCE - MED/DENT/LIFE/ $1,198.73 $5,900.07 $10,332.00 57.10% $10,542.00
E 101-45200-142 UNEMPLOYMENT COMPENSATI $0.00 $22.56 $0.00 0.00% $0.00
E 101-45200-150 INSURANCE - WORKERS COMP $74.83 $523.81 $760.00 68.92% $1,825.04
E 101-45200-210 OPERATING SUPPLIES & EXPEN $548.23 $1,623.01 $2,000.00 81.15% $2,225.92
E 101-45200-212 MOTOR FUELS, LUBES, ADDITIV $238.75 $598.82 $1,200.00 49.90% $941.53
E 101-45200-360 INSURANCE - PROPERTY/LIABIL $724.75 $5,073.25 $4,738.00 107.08% $9,019.04
25
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Account Last Dim Descr 2024 Amt YTD Amt 2024 Budget Budget 2023 Amt
E 101-45200-381 UTILITIES-ELECTRIC & WATER $18.25 $148.23 $1,260.00 11.76% $1,294.00
E 101-45200-383 UTILITIES-NATURAL GAS $38.36 $270.00 $1,050.00 25.71% $709.18
E 101-45200-385 UTILITIES-SEWER CHARGES $19.35 $122.85 $160.00 76.78% $269.11
E 101-45200-400 REPAIRS AND MAINT $4,623.07 $8,496.15 $3,000.00 283.21% $1,077.00
E 101-45200-606 CAPITAL LEASE PRINCIPAL $0.00 $0.00 $3,823.00 0.00% $5,472.33
E 101-45200-619 CAPITAL LEASE INTEREST $0.00 $0.00 $388.00 0.00% $307.23
E 101-45200-740 TRANSFER TO CAPITAL FUND $0.00 $0.00 $15,000.00 0.00% $15,000.00
45200 PARKS $10,003.65 $42,323.43 $75,457.75 56.09% $80,377.10
45300 GUNDERSON HOUSE
E 101-45300-314 MANAGEMENT FEES $0.00 $5,000.00 $2,500.00 200.00% $0.00
E 101-45300-360 INSURANCE - PROPERTY/LIABIL $403.70 $2,825.90 $3,500.00 80.74% $7,069.56
E 101-45300-400 REPAIRS AND MAINT $0.00 $89.03 $500.00 17.81% $118.88
E 101-45300-740 TRANSFER TO CAPITAL FUND $0.00 $0.00 $8,000.00 0.00% $8,000.00
45300 GUNDERSON HOUSE $403.70 $7,914.93 $14,500.00 54.59% $15,188.44
45400 COMMUNITY GARDEN
E 101-45400-210 OPERATING SUPPLIES & EXPEN $0.00 $41.17 $0.00 0.00% $19.99
45400 COMMUNITY GARDEN $0.00 $41.17 $0.00 0.00% $19.99
101 GENERAL FUND -$97,455.88 $949,353.88 $1,622,729.95 58.50% $1,958,236.96
202 CAPITAL OUTLAY
48100 GEN GOVMNT CAPITAL OUTLAY
E 202-48100-501 CAPITAL OUTLAY $0.00 $0.00 $0.00 0.00% $53,200.00
48100 GEN GOVMNT CAPITAL OUTLAY $0.00 $0.00 $0.00 0.00% $53,200.00
48300 STREETS & HWY CAPITAL OUTLAY
E 202-48300-719 TRANSFER-INTERFUND $0.00 $18,261.39 $0.00 0.00% $8,145.36
48300 STREETS & HWY CAPITAL OUTLAY $0.00 $18,261.39 $0.00 0.00% $8,145.36
48500 CULTURE & REC CAPITAL OUTLAY
E 202-48500-501 CAPITAL OUTLAY $0.00 $0.00 $0.00 0.00% $12,225.68
48500 CULTURE & REC CAPITAL OUTLAY $0.00 $0.00 $0.00 0.00% $12,225.68
202 CAPITAL OUTLAY $0.00 $18,261.39 $0.00 0.00% $73,571.04
203 FIRE
42200 FIRE
E 203-42200-119 ADMIN FEE- FIRE & RESCUE $0.00 $0.00 $250.00 0.00% $0.00
E 203-42200-150 INSURANCE - WORKERS COMP $451.83 $3,162.81 $5,500.00 57.51% $6,024.69
E 203-42200-200 OFFICE SUPPLIES $0.00 $32.29 $0.00 0.00% $0.00
26
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Account Last Dim Descr 2024 Amt YTD Amt 2024 Budget Budget 2023 Amt
E 203-42200-210 OPERATING SUPPLIES & EXPEN $327.48 $1,185.09 $3,500.00 33.86% $3,352.76
E 203-42200-212 MOTOR FUELS, LUBES, ADDITIV $690.44 $2,133.28 $2,500.00 85.33% $1,890.67
E 203-42200-301 AUDITING $3,000.00 $3,000.00 $3,000.00 100.00% $3,000.00
E 203-42200-305 MEDICAL $0.00 $0.00 $2,600.00 0.00% $5,285.00
E 203-42200-321 UTILITIES-PHONE/INTERNET/C $259.90 $1,585.25 $2,755.00 57.54% $3,253.95
E 203-42200-323 PAGERS/MAINTENANCE $0.00 $1,568.75 $2,000.00 78.44% $1,568.75
E 203-42200-331 TRAVEL EXPENSE $0.00 $0.00 $350.00 0.00% $453.26
E 203-42200-341 FIRE DEPT PRACTICE MEALS $250.59 $1,119.18 $2,500.00 44.77% $2,163.65
E 203-42200-342 TRAINING FEES $0.00 -$1,400.00 $13,000.00 -10.77% $8,810.00
E 203-42200-344 BANQUETS/SPECIAL EVENTS $0.00 $2,642.20 $2,500.00 105.69% $1,275.00
E 203-42200-360 INSURANCE - PROPERTY/LIABIL $253.71 $1,775.97 $6,250.00 28.42% $5,914.59
E 203-42200-381 UTILITIES-ELECTRIC & WATER $404.47 $2,524.48 $5,375.00 46.97% $4,806.93
E 203-42200-383 UTILITIES-NATURAL GAS $0.00 $2,018.35 $6,000.00 33.64% $4,670.79
E 203-42200-384 UTILITIES-REFUSE/RECYCLING $27.49 $192.43 $585.00 32.89% $558.41
E 203-42200-385 UTILITIES-SEWER CHARGES $131.67 $776.93 $850.00 91.40% $1,039.11
E 203-42200-400 REPAIRS AND MAINT $6,774.16 $10,248.31 $12,000.00 85.40% $3,457.13
E 203-42200-414 OSHA/SAFETY CLOTH. & EQUIP $39,640.00 $39,657.32 $0.00 0.00% $78,924.94
E 203-42200-418 UNIFORMS $17,145.43 $19,503.50 $56,000.00 34.83% $38,069.10
E 203-42200-419 STATE AID FORWARD TO FIRE $0.00 $0.00 $26,000.00 0.00% $64,046.29
E 203-42200-430 MISCELLANEOUS $0.00 $1,104.08 $1,000.00 110.41% $0.00
E 203-42200-433 DUES AND SUBSCRIPTIONS $0.00 $2,000.00 $1,200.00 166.67% $1,535.00
E 203-42200-491 K. FIRE RELIEF ASSOC. DONATI $10,000.00 $10,000.00 $10,000.00 100.00% $10,000.00
E 203-42200-520 REPAIRS - BLDG & STRUCTURE $0.00 $0.00 $1,500.00 0.00% $36.13
E 203-42200-606 CAPITAL LEASE PRINCIPAL $0.00 $99,684.56 $18,407.56 541.54% $17,824.78
E 203-42200-619 CAPITAL LEASE INTEREST $0.00 $3,673.16 $3,212.44 114.34% $3,795.22
E 203-42200-740 TRANSFER TO CAPITAL FUND $0.00 $0.00 $64,500.00 0.00% $64,500.00
42200 FIRE $79,357.17 $208,187.94 $253,335.00 82.18% $336,256.15
42270 FIRST RESPONDERS
E 203-42270-210 OPERATING SUPPLIES & EXPEN $0.00 $1,062.16 $1,000.00 106.22% $1,067.64
E 203-42270-212 MOTOR FUELS, LUBES, ADDITIV $0.00 $241.52 $1,000.00 24.15% $534.64
E 203-42270-311 CONFERENCE & TRAINING $0.00 $2,400.00 $2,000.00 120.00% $2,000.00
E 203-42270-360 INSURANCE - PROPERTY/LIABIL $34.25 $239.75 $246.00 97.46% $456.22
E 203-42270-400 REPAIRS AND MAINT $0.00 $0.00 $1,200.00 0.00% $0.00
E 203-42270-433 DUES AND SUBSCRIPTIONS $0.00 $0.00 $400.00 0.00% $0.00
E 203-42270-740 TRANSFER TO CAPITAL FUND $0.00 $0.00 $5,000.00 0.00% $5,000.00
42270 FIRST RESPONDERS $34.25 $3,943.43 $10,846.00 36.36% $9,058.50
203 FIRE $79,391.42 $212,131.37 $264,181.00 80.30% $345,314.65
204 LIBRARY
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Account Last Dim Descr 2024 Amt YTD Amt 2024 Budget Budget 2023 Amt
45500 LIBRARY
E 204-45500-100 SALARIES - PART TIME $2,793.26 $18,562.60 $37,900.00 48.98% $32,679.16
E 204-45500-101 SALARIES - REGULAR $4,484.20 $31,352.92 $57,215.00 54.80% $58,691.59
E 204-45500-102 SALARIES - OVERTIME $0.00 $168.16 $0.00 0.00% $0.00
E 204-45500-121 PERA - EMPLOYER SHARE $569.68 $3,794.08 $6,930.00 54.75% $7,085.13
E 204-45500-122 FICA - EMPLOYER SHARE $581.08 $3,739.43 $7,253.00 51.56% $2,367.94
E 204-45500-130 INSURANCE - MED/DENT/LIFE/ $2,359.58 $14,496.79 $29,510.00 49.13% $28,621.67
E 204-45500-131 EMPLOYER H.S.A.EXPENSE $0.00 $2,550.02 $0.00 0.00% $1,218.75
E 204-45500-142 UNEMPLOYMENT COMPENSATI $0.00 $82.76 $0.00 0.00% $0.00
E 204-45500-150 INSURANCE - WORKERS COMP $37.17 $260.19 $600.00 43.37% $487.81
E 204-45500-210 OPERATING SUPPLIES & EXPEN $75.34 $1,205.74 $2,000.00 60.29% $1,643.28
E 204-45500-300 AUTOMATION $270.17 $3,199.49 $5,600.00 57.13% $6,633.74
E 204-45500-311 CONFERENCE & TRAINING $0.00 $0.00 $150.00 0.00% $0.00
E 204-45500-321 UTILITIES-PHONE/INTERNET/C $0.00 $0.00 $1,065.00 0.00% $832.28
E 204-45500-331 TRAVEL EXPENSE $0.00 $50.92 $300.00 16.97% $27.51
E 204-45500-340 ADVERTISING $0.00 $0.00 $50.00 0.00% $50.00
E 204-45500-360 INSURANCE - PROPERTY/LIABIL $336.97 $2,358.79 $3,000.00 78.63% $3,519.83
E 204-45500-381 UTILITIES-ELECTRIC & WATER $295.53 $1,696.52 $3,800.00 44.65% $3,357.75
E 204-45500-383 UTILITIES-NATURAL GAS $5.65 $594.02 $1,090.00 54.50% $978.21
E 204-45500-385 UTILITIES-SEWER CHARGES $75.60 $520.79 $750.00 69.44% $748.88
E 204-45500-400 REPAIRS AND MAINT $0.00 $0.00 $250.00 0.00% $0.00
E 204-45500-410 LEASE $67.54 $448.54 $800.00 56.07% $780.16
E 204-45500-430 MISCELLANEOUS $0.00 $45.67 $50.00 91.34% $0.00
E 204-45500-433 DUES AND SUBSCRIPTIONS $0.00 $182.90 $400.00 45.73% $504.20
E 204-45500-490 DONATIONS $0.00 $1,416.66 $0.00 0.00% $0.00
E 204-45500-501 CAPITAL OUTLAY $0.00 $800.00 $0.00 0.00% $0.00
E 204-45500-570 OFFICE EQUIPMENT PURCHASE $0.00 $1,023.34 $1,200.00 85.28% $1,249.82
E 204-45500-590 BOOKS $2,061.71 $14,617.82 $22,500.00 64.97% $22,316.76
45500 LIBRARY $14,013.48 $103,168.15 $182,413.00 56.56% $173,794.47
204 LIBRARY $14,013.48 $103,168.15 $182,413.00 56.56% $173,794.47
205 ECONOMIC DEVELOPMENT AUTHORITY
46200 SEMMCHRA DEED GRANT
E 205-46200-444 DEED GRANT FORWARD TO SE $0.00 $0.00 $1,000.00 0.00% $0.00
46200 SEMMCHRA DEED GRANT $0.00 $0.00 $1,000.00 0.00% $0.00
46500 ECONOMIC DEVELOPMENT AUTHORITY
E 205-46500-107 EDA BOARD MEMBER PAY $0.00 $1,190.00 $650.00 183.08% $0.00
E 205-46500-265 PROPERTY TAX $0.00 $1,422.00 $1,465.00 97.06% $1,406.00
E 205-46500-303 ENGINEERING $0.00 $0.00 $5,000.00 0.00% $0.00
28
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JULY 2024 %YTD
Account Last Dim Descr 2024 Amt YTD Amt 2024 Budget Budget 2023 Amt
E 205-46500-304 LEGAL $0.00 $2,347.50 $3,000.00 78.25% $1,081.00
E 205-46500-307 CONTRACT SERVICES $7,493.75 $20,799.06 $1,000.00 2079.91% $29,158.00
E 205-46500-331 TRAVEL EXPENSE $0.00 $0.00 $1,000.00 0.00% $344.50
E 205-46500-340 ADVERTISING $0.00 $1,223.13 $2,500.00 48.93% $1,178.00
E 205-46500-344 BANQUETS/SPECIAL EVENTS $0.00 $300.00 $0.00 0.00% $0.00
E 205-46500-360 INSURANCE - PROPERTY/LIABIL $14.14 $98.98 $2,090.00 4.74% $432.74
E 205-46500-385 UTILITIES-SEWER CHARGES $9.00 $58.03 $50.00 116.06% $48.36
E 205-46500-400 REPAIRS AND MAINT $0.00 $0.00 $250.00 0.00% $462.95
E 205-46500-430 MISCELLANEOUS $0.00 $0.00 $50.00 0.00% $0.00
E 205-46500-433 DUES AND SUBSCRIPTIONS $0.00 $0.00 $300.00 0.00% $0.00
E 205-46500-480 FAÇADE IMPROVEMENTS $0.00 $0.00 $0.00 0.00% $7,186.00
E 205-46500-609 LOAN PRINCIPAL-INTERFUND K $10,610.00 $10,610.00 $10,352.00 102.49% $0.00
E 205-46500-610 LOAN INTEREST - INTERFUND $816.00 $816.00 $1,074.00 75.98% $1,074.00
46500 ECONOMIC DEVELOPMENT AUTHORIT $18,942.89 $38,864.70 $28,781.00 135.04% $42,371.55
205 ECONOMIC DEVELOPMENT AUTHORITY $18,942.89 $38,864.70 $29,781.00 130.50% $42,371.55
230 SPECIAL PURPOSE DONATIONS
42000 PUBLIC SAFETY
E 230-42000-430 MISCELLANEOUS $0.00 $99.53 $0.00 0.00% $50,480.06
42000 PUBLIC SAFETY $0.00 $99.53 $0.00 0.00% $50,480.06
45000 CULTURE & RECREATION
E 230-45000-346 ROSE FEST $1,981.00 $2,686.22 $0.00 0.00% $15,370.04
E 230-45000-430 MISCELLANEOUS $20,627.62 $21,537.49 $0.00 0.00% $3,972.34
45000 CULTURE & RECREATION $22,608.62 $24,223.71 $0.00 0.00% $19,342.38
45500 LIBRARY
E 230-45500-430 MISCELLANEOUS $0.00 $305.90 $0.00 0.00% $0.00
45500 LIBRARY $0.00 $305.90 $0.00 0.00% $0.00
230 SPECIAL PURPOSE DONATIONS $22,608.62 $24,629.14 $0.00 0.00% $69,822.44
301 2012 G.O. IMP. BONDS-STREETS
47000 DEBT SERVICE
E 301-47000-601 BOND PRINCIPAL $0.00 $0.00 $0.00 0.00% $8,905.00
E 301-47000-611 BOND INTEREST $0.00 $0.00 $0.00 0.00% $122.45
47000 DEBT SERVICE $0.00 $0.00 $0.00 0.00% $9,027.45
301 2012 G.O. IMP. BONDS-STREETS $0.00 $0.00 $0.00 0.00% $9,027.45
303 2016 FIRST STREET IMPROVEMENTS
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JULY 2024 %YTD
Account Last Dim Descr 2024 Amt YTD Amt 2024 Budget Budget 2023 Amt
47000 DEBT SERVICE
E 303-47000-608 BOND PRINCIPAL - 2016 FIRST $0.00 $30,000.00 $19,350.00 155.04% $19,350.00
E 303-47000-614 BOND INTEREST 2016 FIRST ST $0.00 $9,546.46 $7,449.75 128.14% $7,788.37
E 303-47000-620 FISCAL AGENT FEES $0.00 $1,045.00 $990.00 105.56% $990.00
47000 DEBT SERVICE $0.00 $40,591.46 $27,789.75 146.07% $28,128.37
303 2016 FIRST STREET IMPROVEMENTS $0.00 $40,591.46 $27,789.75 146.07% $28,128.37
310 2020A GO BOND (RW, BUS PK, 2ND
47000 DEBT SERVICE
E 310-47000-604 BOND PRINCIPAL - 2020A BON $0.00 $91,040.51 $91,040.51 100.00% $93,102.01
E 310-47000-615 BOND INTEREST - 2020A BOND $0.00 $47,218.94 $47,218.94 100.00% $52,322.84
E 310-47000-620 FISCAL AGENT FEES $0.00 $495.00 $0.00 0.00% $0.00
47000 DEBT SERVICE $0.00 $138,754.45 $138,259.45 100.36% $145,424.85
310 2020A GO BOND (RW, BUS PK, 2ND $0.00 $138,754.45 $138,259.45 100.36% $145,424.85
320 2016B GO USDA BOND FIRE HALL
47100 2016 FIRE HALL BOND CIP NOTES
E 320-47100-624 BOND PRIN-2016B CIP FIRE HA $0.00 $0.00 $34,762.22 0.00% $33,787.73
E 320-47100-625 BOND INT-2016B CIP FIRE HAL $0.00 $0.00 $56,362.78 0.00% $57,328.26
47100 2016 FIRE HALL BOND CIP NOTES $0.00 $0.00 $91,125.00 0.00% $91,115.99
320 2016B GO USDA BOND FIRE HALL $0.00 $0.00 $91,125.00 0.00% $91,115.99
321 2016B USDA NOTE FIRE HALL
47200 2016 FIRE HALL BOND USDA NOTES
E 321-47200-626 BOND PRIN-2016B USDA FIRE $0.00 $0.00 $7,378.48 0.00% $7,172.27
E 321-47200-627 BOND INT-2016B USDA FIRE H $0.00 $0.00 $11,962.52 0.00% $12,168.73
47200 2016 FIRE HALL BOND USDA NOTES $0.00 $0.00 $19,341.00 0.00% $19,341.00
321 2016B USDA NOTE FIRE HALL $0.00 $0.00 $19,341.00 0.00% $19,341.00
323 2023A G.O. Bond
47300 2023 Pearl Creek/Street Improv
E 323-47300-611 BOND INTEREST $24,752.88 $24,752.88 $0.00 0.00% $0.00
E 323-47300-622 BOND ISSUANCE COSTS $0.00 $0.00 $0.00 0.00% -$0.47
47300 2023 Pearl Creek/Street Improv $24,752.88 $24,752.88 $0.00 0.00% -$0.47
323 2023A G.O. Bond $24,752.88 $24,752.88 $0.00 0.00% -$0.47
331 2020 FREIGHTLINER 114SD
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JULY 2024 %YTD
Account Last Dim Descr 2024 Amt YTD Amt 2024 Budget Budget 2023 Amt
47000 DEBT SERVICE
E 331-47000-606 CAPITAL LEASE PRINCIPAL $16,847.34 $33,425.29 $33,425.29 100.00% $32,364.90
E 331-47000-619 CAPITAL LEASE INTEREST $1,414.05 $3,097.49 $3,097.49 100.00% $4,157.88
47000 DEBT SERVICE $18,261.39 $36,522.78 $36,522.78 100.00% $36,522.78
331 2020 FREIGHTLINER 114SD $18,261.39 $36,522.78 $36,522.78 100.00% $36,522.78
336 2019 FORD F150 LEASE
47000 DEBT SERVICE
E 336-47000-606 CAPITAL LEASE PRINCIPAL $0.00 $0.00 $0.00 0.00% $7,704.06
E 336-47000-619 CAPITAL LEASE INTEREST $0.00 $0.00 $0.00 0.00% $441.30
47000 DEBT SERVICE $0.00 $0.00 $0.00 0.00% $8,145.36
336 2019 FORD F150 LEASE $0.00 $0.00 $0.00 0.00% $8,145.36
340 RED WING AVE CAPITAL PROJECT
47000 DEBT SERVICE
E 340-47000-622 BOND ISSUANCE COSTS $0.00 $0.00 $0.00 0.00% $0.00
47000 DEBT SERVICE $0.00 $0.00 $0.00 0.00% $0.00
340 RED WING AVE CAPITAL PROJECT $0.00 $0.00 $0.00 0.00% $0.00
405 2023 Street Overlay Proj
43100 STREETS
E 405-43100-501 CAPITAL OUTLAY $925.00 $20,245.25 $0.00 0.00% $638,774.57
43100 STREETS $925.00 $20,245.25 $0.00 0.00% $638,774.57
405 2023 Street Overlay Proj $925.00 $20,245.25 $0.00 0.00% $638,774.57
602 SANITARY SEWER
43256 SEWER
E 602-43256-101 SALARIES - REGULAR $3,894.88 $31,346.66 $51,180.15 61.25% $48,972.16
E 602-43256-102 SALARIES - OVERTIME $1,216.62 $4,186.34 $11,476.50 36.48% $10,365.09
E 602-43256-121 PERA - EMPLOYER SHARE $383.37 $2,499.23 $4,796.23 52.11% $4,687.03
E 602-43256-122 FICA - EMPLOYER SHARE $391.03 $2,608.09 $4,699.25 55.50% $1,238.92
E 602-43256-130 INSURANCE - MED/DENT/LIFE/ $1,797.89 $10,382.76 $18,340.00 56.61% $19,066.54
E 602-43256-131 EMPLOYER H.S.A.EXPENSE $0.00 $1,950.00 $0.00 0.00% $0.00
E 602-43256-142 UNEMPLOYMENT COMPENSATI $0.00 $19.91 $0.00 0.00% $0.00
E 602-43256-150 INSURANCE - WORKERS COMP $146.50 $1,025.50 $2,020.00 50.77% $1,809.20
E 602-43256-210 OPERATING SUPPLIES & EXPEN $703.88 $7,032.50 $15,000.00 46.88% $19,911.74
E 602-43256-212 MOTOR FUELS, LUBES, ADDITIV $0.00 $6.99 $3,000.00 0.23% $3,198.83
E 602-43256-216 CHEMICALS $2,371.49 $7,033.77 $8,000.00 87.92% $7,638.51
31
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JULY 2024 %YTD
Account Last Dim Descr 2024 Amt YTD Amt 2024 Budget Budget 2023 Amt
E 602-43256-265 PROPERTY TAX $0.00 $956.00 $860.00 111.16% $788.00
E 602-43256-303 ENGINEERING $0.00 $0.00 $5,000.00 0.00% $237.00
E 602-43256-304 LEGAL $0.00 $0.00 $500.00 0.00% $0.00
E 602-43256-307 CONTRACT SERVICES $0.00 $0.00 $3,100.00 0.00% $3,256.89
E 602-43256-311 CONFERENCE & TRAINING $0.00 $458.58 $500.00 91.72% $587.37
E 602-43256-321 UTILITIES-PHONE/INTERNET/C $58.85 $226.75 $1,380.00 16.43% $977.88
E 602-43256-331 TRAVEL EXPENSE $0.00 $381.99 $700.00 54.57% $262.00
E 602-43256-360 INSURANCE - PROPERTY/LIABIL $917.08 $6,419.56 $11,000.00 58.36% $11,832.12
E 602-43256-381 UTILITIES-ELECTRIC & WATER $8,103.80 $29,345.30 $38,630.00 75.97% $44,336.90
E 602-43256-383 UTILITIES-NATURAL GAS $0.00 $3,127.26 $4,500.00 69.49% $8,210.55
E 602-43256-384 UTILITIES-REFUSE/RECYCLING $62.97 $440.79 $680.00 64.82% $819.74
E 602-43256-385 UTILITIES-SEWER CHARGES $4,487.45 $14,296.34 $18,590.00 76.90% $23,936.50
E 602-43256-400 REPAIRS AND MAINT $0.00 $18,419.55 $25,000.00 73.68% $30,732.26
E 602-43256-414 OSHA/SAFETY CLOTH. & EQUIP $0.00 $0.00 $1,000.00 0.00% $150.00
E 602-43256-418 UNIFORMS $48.20 $134.13 $400.00 33.53% $194.90
E 602-43256-420 DEPRECIATION $13,854.58 $94,170.87 $167,000.00 56.39% $233,290.00
E 602-43256-429 PERMITS AND LICENSES $0.00 $1,473.00 $1,600.00 92.06% $1,642.15
E 602-43256-430 MISCELLANEOUS $0.00 $0.00 $500.00 0.00% $0.00
E 602-43256-501 CAPITAL OUTLAY $0.00 $13,602.40 $20,000.00 68.01% $33,207.97
E 602-43256-505 GIS Operation and Maintenance $0.00 $3,399.98 $0.00 0.00% $0.00
E 602-43256-603 BOND PRINCIPAL - 2012 HWY 5 $0.00 $0.00 $0.00 0.00% $0.00
E 602-43256-604 BOND PRINCIPAL - 2020A BON $0.00 $39,749.11 $39,749.11 100.00% $0.00
E 602-43256-605 LOAN PRINCIPAL - PFA (RATES) $93,000.00 $93,000.00 $93,000.00 100.00% $0.00
E 602-43256-606 CAPITAL LEASE PRINCIPAL $0.00 $0.00 $26,223.00 0.00% $0.44
E 602-43256-608 BOND PRINCIPAL - 2016 FIRST $0.00 $0.00 $8,460.00 0.00% $0.00
E 602-43256-611 BOND INTEREST $0.00 $0.00 $0.00 0.00% $53.28
E 602-43256-612 LOAN INTEREST - PFA $4,875.00 $9,750.00 $9,750.00 100.00% $10,344.00
E 602-43256-614 BOND INTEREST 2016 FIRST ST $0.00 $1,591.54 $3,257.10 48.86% $3,554.15
E 602-43256-615 BOND INTEREST - 2020A BOND $0.00 $20,616.22 $20,616.22 100.00% $23,495.15
E 602-43256-616 BOND INTEREST - 2023A BOND $63,754.96 $63,754.96 $0.00 0.00% $21,149.00
E 602-43256-619 CAPITAL LEASE INTEREST $0.00 $0.00 $964.00 0.00% $2,025.85
E 602-43256-622 BOND ISSUANCE COSTS $0.00 $0.00 $0.00 0.00% $47,015.07
43256 SEWER $200,068.55 $483,406.08 $621,471.56 77.78% $618,987.19
47300 2023 Pearl Creek/Street Improv
E 602-47300-611 BOND INTEREST $0.00 $0.00 $63,448.00 0.00% $0.00
47300 2023 Pearl Creek/Street Improv $0.00 $0.00 $63,448.00 0.00% $0.00
602 SANITARY SEWER $200,068.55 $483,406.08 $684,919.56 70.58% $618,987.19
605 STORM SEWER
32
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JULY 2024 %YTD
Account Last Dim Descr 2024 Amt YTD Amt 2024 Budget Budget 2023 Amt
43251 STORM SEWER UTIL & MAINT
E 605-43251-101 SALARIES - REGULAR $992.33 $9,588.09 $12,822.60 74.77% $12,638.80
E 605-43251-102 SALARIES - OVERTIME $0.00 $342.20 $0.00 0.00% $64.40
E 605-43251-121 PERA - EMPLOYER SHARE $74.43 $666.61 $915.00 72.85% $1,016.50
E 605-43251-122 FICA - EMPLOYER SHARE $75.92 $651.48 $935.00 69.68% $86.66
E 605-43251-130 INSURANCE - MED/DENT/LIFE/ $579.75 $3,010.72 $5,445.00 55.29% $5,404.31
E 605-43251-131 EMPLOYER H.S.A.EXPENSE $0.00 $750.01 $0.00 0.00% $1,078.13
E 605-43251-142 UNEMPLOYMENT COMPENSATI $0.00 $6.24 $0.00 0.00% $0.00
E 605-43251-150 INSURANCE - WORKERS COMP $20.50 $143.50 $291.00 49.31% $257.73
E 605-43251-212 MOTOR FUELS, LUBES, ADDITIV $0.00 $202.77 $1,500.00 13.52% $1,416.42
E 605-43251-360 INSURANCE - PROPERTY/LIABIL $27.20 $190.40 $300.00 63.47% $347.05
E 605-43251-400 REPAIRS AND MAINT $0.00 $0.00 $9,000.00 0.00% $6,014.09
E 605-43251-420 DEPRECIATION $8,630.71 $60,414.97 $51,827.80 116.57% $52,031.00
E 605-43251-501 CAPITAL OUTLAY $0.00 $58,492.17 $15,000.00 389.95% $0.00
E 605-43251-603 BOND PRINCIPAL - 2012 HWY 5 $0.00 $0.00 $0.00 0.00% $0.00
E 605-43251-604 BOND PRINCIPAL - 2020A BON $0.00 $26,159.69 $26,159.69 100.00% $0.00
E 605-43251-606 CAPITAL LEASE PRINCIPAL $0.00 $0.00 $18,940.00 0.00% $0.06
E 605-43251-608 BOND PRINCIPAL - 2016 FIRST $0.00 $0.00 $1,260.00 0.00% $0.00
E 605-43251-611 BOND INTEREST $0.00 $0.00 $0.00 0.00% $30.43
E 605-43251-614 BOND INTEREST 2016 FIRST ST $0.00 $237.04 $485.10 48.86% $529.15
E 605-43251-615 BOND INTEREST - 2020A BOND $0.00 $13,567.95 $13,567.95 100.00% $10,647.18
E 605-43251-619 CAPITAL LEASE INTEREST $0.00 $0.00 $3,021.00 0.00% $6,511.25
43251 STORM SEWER UTIL & MAINT $10,400.84 $174,423.84 $161,470.14 108.02% $98,073.16
605 STORM SEWER $10,400.84 $174,423.84 $161,470.14 108.02% $98,073.16
609 LIQUOR
49750 LIQUOR
E 609-49750-100 SALARIES - PART TIME $4,790.97 $4,790.97 $0.00 0.00% $100.61
E 609-49750-101 SALARIES - REGULAR $5,100.00 $5,100.00 $0.00 0.00% $0.00
E 609-49750-102 SALARIES - OVERTIME $0.00 $0.00 $0.00 0.00% $150.98
E 609-49750-108 SALARIES - FULL-TIME ON-SAL $0.00 $6,335.06 $15,910.11 39.82% $15,109.00
E 609-49750-109 SALARIES - FULL-TIME OFF-SA $0.00 $6,351.06 $15,899.61 39.94% $14,993.00
E 609-49750-110 SALARIES - PART-TIME ON-SA $0.00 $20,577.94 $45,015.25 45.71% $34,047.36
E 609-49750-111 SALARIES - PART-TIME OFF-SA $0.00 $5,050.94 $23,292.85 21.68% $13,306.97
E 609-49750-112 SALARIES - ADMIN $0.00 $17,902.37 $34,400.08 52.04% $32,829.39
E 609-49750-121 PERA - EMPLOYER SHARE $741.83 $4,530.84 $9,038.84 50.13% $8,302.72
E 609-49750-122 FICA - EMPLOYER SHARE $756.65 $4,882.98 $9,219.62 52.96% $2,262.49
E 609-49750-130 INSURANCE - MED/DENT/LIFE/ $3,697.56 $22,589.80 $52,552.50 42.99% $42,910.04
E 609-49750-131 EMPLOYER H.S.A.EXPENSE $0.00 $2,550.02 $0.00 0.00% $1,218.75
33
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JULY 2024 %YTD
Account Last Dim Descr 2024 Amt YTD Amt 2024 Budget Budget 2023 Amt
E 609-49750-142 UNEMPLOYMENT COMPENSATI $0.00 $151.28 $0.00 0.00% $0.00
E 609-49750-150 INSURANCE - WORKERS COMP $264.83 $1,853.81 $3,000.00 61.79% $3,436.39
E 609-49750-208 SERVING SUPPLY-FOOD & ALCO $319.45 $1,771.52 $2,700.00 65.61% $3,674.03
E 609-49750-210 OPERATING SUPPLIES & EXPEN $554.34 $6,444.66 $7,500.00 85.93% $7,096.96
E 609-49750-251 LIQUOR $14,491.75 $109,116.03 $178,500.00 61.13% $178,437.14
E 609-49750-252 BEER $30,306.60 $176,182.85 $335,000.00 52.59% $301,413.09
E 609-49750-253 WINE $1,791.21 $14,154.10 $27,000.00 52.42% $21,689.77
E 609-49750-254 SODA, MIX, JUICE $1,030.15 $9,073.14 $16,000.00 56.71% $16,161.44
E 609-49750-256 TOBACCO $1,800.04 $7,089.65 $15,000.00 47.26% $10,864.71
E 609-49750-257 FOOD/CONDIMENTS-COMPLIME $107.19 $1,361.15 $4,000.00 34.03% $2,088.05
E 609-49750-258 FOOD/MERCHANDISE FOR RESA $2,193.67 $13,073.23 $35,000.00 37.35% $25,574.70
E 609-49750-308 OUTSIDE JANITORIAL SERVICE $1,078.31 $7,548.17 $14,000.00 53.92% $12,939.72
E 609-49750-309 COMPUTER SUPPORT $200.00 $1,400.00 $5,000.00 28.00% $2,200.00
E 609-49750-311 CONFERENCE & TRAINING $0.00 $0.00 $600.00 0.00% $0.00
E 609-49750-321 UTILITIES-PHONE/INTERNET/C $468.86 $2,241.20 $2,600.00 86.20% $2,846.06
E 609-49750-325 SECURITY SYSTEM $43.91 $304.97 $1,000.00 30.50% $521.16
E 609-49750-327 PEST CONTROL $0.00 $420.00 $1,000.00 42.00% $960.00
E 609-49750-331 TRAVEL EXPENSE $0.00 $0.00 $1,100.00 0.00% $0.00
E 609-49750-333 FREIGHT or SHIPPING CHARGE $35.80 $268.50 $500.00 53.70% $855.30
E 609-49750-334 CREDIT CARD EXPENSES $1,794.02 $9,833.11 $15,000.00 65.55% $17,834.03
E 609-49750-340 ADVERTISING $0.00 $17.00 $1,000.00 1.70% $879.64
E 609-49750-345 SPECIAL EVENTS/ENTERTAINM $300.00 $1,809.76 $4,500.00 40.22% $3,591.69
E 609-49750-346 ROSE FEST $1,894.00 $2,894.00 $10,000.00 28.94% $11,473.71
E 609-49750-360 INSURANCE - PROPERTY/LIABIL $369.03 $6,533.42 $6,000.00 108.89% $4,042.59
E 609-49750-364 INSURANCE - DRAM LIQUOR LI $0.00 $5,863.29 $4,820.00 121.65% $402.00
E 609-49750-381 UTILITIES-ELECTRIC & WATER $825.91 $6,278.92 $11,430.00 54.93% $10,699.95
E 609-49750-383 UTILITIES-NATURAL GAS $0.00 $494.64 $1,120.00 44.16% $1,400.11
E 609-49750-384 UTILITIES-REFUSE/RECYCLING $142.06 $1,059.88 $1,510.00 70.19% $1,907.84
E 609-49750-385 UTILITIES-SEWER CHARGES $241.57 $1,722.43 $1,200.00 143.54% $1,475.08
E 609-49750-390 TAP CLEANING SERVICE $121.00 $457.00 $1,000.00 45.70% $672.00
E 609-49750-400 REPAIRS AND MAINT $0.00 $4,422.50 $4,000.00 110.56% $4,093.25
E 609-49750-418 UNIFORMS $0.00 $0.00 $500.00 0.00% $0.00
E 609-49750-420 DEPRECIATION $979.55 $6,856.85 $12,000.00 57.14% $11,756.00
E 609-49750-430 MISCELLANEOUS $0.00 -$136.29 $500.00 -27.26% $620.55
E 609-49750-431 CASH SHORT/OVER -$21.39 -$230.18 $100.00 -230.18% $139.36
E 609-49750-433 DUES AND SUBSCRIPTIONS $0.00 $1,160.00 $800.00 145.00% $822.10
E 609-49750-501 CAPITAL OUTLAY $0.00 $92,973.58 $10,000.00 929.74% $0.00
E 609-49750-725 TRANSFER TO GENERAL FUND $0.00 $0.00 $20,000.00 0.00% $20,000.00
49750 LIQUOR $76,418.87 $595,126.15 $960,308.86 61.97% $847,799.73
609 LIQUOR $76,418.87 $595,126.15 $960,308.86 61.97% $847,799.73
34
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JULY 2024 %YTD
Account Last Dim Descr 2024 Amt YTD Amt 2024 Budget Budget 2023 Amt
900 GASB 34
41000 GENERAL GOVERNMENT
E 900-41000-420 DEPRECIATION $2,217.68 $15,523.76 $0.00 0.00% $26,612.00
41000 GENERAL GOVERNMENT $2,217.68 $15,523.76 $0.00 0.00% $26,612.00
42000 PUBLIC SAFETY
E 900-42000-420 DEPRECIATION $12,080.79 $77,280.18 $0.00 0.00% $132,959.00
42000 PUBLIC SAFETY $12,080.79 $77,280.18 $0.00 0.00% $132,959.00
43000 PUBLIC WORKS
E 900-43000-420 DEPRECIATION $22,394.06 $132,159.97 $0.00 0.00% $247,438.00
43000 PUBLIC WORKS $22,394.06 $132,159.97 $0.00 0.00% $247,438.00
45000 CULTURE & RECREATION
E 900-45000-420 DEPRECIATION $1,527.57 $11,927.69 $0.00 0.00% $18,516.00
45000 CULTURE & RECREATION $1,527.57 $11,927.69 $0.00 0.00% $18,516.00
900 GASB 34 $38,220.10 $236,891.60 $0.00 0.00% $425,525.00
$406,548.16 $3,097,123.12 $4,218,841.49 73.41% $5,629,976.09
35
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CITY OF KENYON
Page 1
CITY OF KENYON Revenue Summary
JULY 2024 2024 %YTD 2023
Account Last Dim Descr 2024 Amt YTD Amt Budget Budget YTD Amt
101 GENERAL FUND
00000 GENERAL REVENUE
R 101-00000-32000 LICENSES & PERMITS $0.00 $3,420.00 $2,700.00 126.67% $1,535.00
R 101-00000-32002 RENTAL PROPERTY LICENSE $0.00 $0.00 $100.00 0.00% $60.00
R 101-00000-32110 ALCOHOL LICENSE $0.00 $1,200.00 $1,900.00 63.16% $1,900.00
R 101-00000-32210 BUILDING PERMIT $421.55 $2,620.92 $3,600.00 72.80% $2,565.09
R 101-00000-32240 ANIMAL LICENSE $67.00 $548.35 $350.00 156.67% $323.59
R 101-00000-33900 DIVIDENDS $0.00 $0.00 $500.00 0.00% $0.00
R 101-00000-34102 ZONING & VARIANCE FEES $0.00 $466.00 $350.00 133.14% $206.00
R 101-00000-34107 ASSESSMENT SEARCHES $175.00 $375.00 $500.00 75.00% $389.97
R 101-00000-34109 CHARGES FOR SERVICES $0.00 $3,780.69 $6,000.00 63.01% $87.86
R 101-00000-34409 REIMBURSEMENTS $0.00 $0.00 $0.00 0.00% $1,210.00
R 101-00000-34790 SALE OF EXCESS EQUIPMEN $0.00 $0.00 $0.00 0.00% $539.92
R 101-00000-35300 PAY PAL FEE $0.00 $130.95 $80.00 163.69% $26.32
R 101-00000-36101 SPECIAL ASSESSMENTS $390.91 $390.91 $0.00 0.00% $0.00
R 101-00000-36105 SPECIAL ASSESS. -DEL UTILI $133.24 $133.24 $680.00 19.59% $384.00
R 101-00000-36200 MISCELLANEOUS REVENUE $150.00 $11,094.88 $200.00 5547.44% $1,616.00
R 101-00000-36210 INTEREST EARNINGS $79.51 $11,045.36 $150.00 7363.57% $36,797.68
R 101-00000-36220 RENT - LAND $0.00 $2,415.00 $2,000.00 120.75% $2,147.50
R 101-00000-38050 CABLE TV FRANCHISE FEES $0.00 $3,063.10 $9,600.00 31.91% $3,906.80
R 101-00000-39202 TRANSFER FROM ENTERPRIS $0.00 $0.00 $20,000.00 0.00% $0.00
00000 GENERAL REVENUE $1,417.21 $40,684.40 $48,710.00 83.52% $53,695.73
41000 GENERAL GOVERNMENT
R 101-41000-31020 DELINQUENT TAXES $6,687.01 $6,687.01 $15,000.00 44.58% $30,270.16
R 101-41000-31030 MOBILE HOME TAX $711.03 $711.03 $1,000.00 71.10% $2,954.19
R 101-41000-31110 CURRENT AD VALOREM TAX $396,712.54 $396,712.54 $739,725.00 53.63% $343,446.56
R 101-41000-33401 LOCAL GOVERNMENT AID $332,132.50 $332,132.50 $640,500.00 51.86% $297,725.00
41000 GENERAL GOVERNMENT $736,243.08 $736,243.08 $1,396,225.00 52.73% $674,395.91
41100 GENERAL GOVERNMENT
R 101-41100-31120 TRANSFER-KMU IN LIEU OF $0.00 $0.00 $68,000.00 0.00% $36,502.11
R 101-41100-31130 SHARED FACILITY - KMU $18,500.00 $37,000.00 $74,000.00 50.00% $31,077.50
41100 GENERAL GOVERNMENT $18,500.00 $37,000.00 $142,000.00 26.06% $67,579.61
42100 LAW ENFORCEMENT
R 101-42100-32001 LICENSES & PERMITS $265.00 $439.90 $700.00 62.84% $494.19
R 101-42100-33404 STATE GRANTS & AIDS $0.00 $0.00 $1,000.00 0.00% $640.95
R 101-42100-33417 POLICE GRANT - TZD $1,336.20 $1,568.38 $0.00 0.00% $0.00
R 101-42100-33421 STATE POLICE AID $0.00 $5,178.38 $64,000.00 8.09% $0.00
R 101-42100-33900 DIVIDENDS $0.00 $0.00 $500.00 0.00% $0.00
R 101-42100-34412 REIMBURSEMENTS-POLICE $0.00 $0.00 $0.00 0.00% $18.36
R 101-42100-34790 SALE OF EXCESS EQUIPMEN $0.00 $0.00 $14,000.00 0.00% $7,325.30
36
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CITY OF KENYON
Page 2
CITY OF KENYON Revenue Summary
JULY 2024 2024 %YTD 2023
Account Last Dim Descr 2024 Amt YTD Amt Budget Budget YTD Amt
R 101-42100-35100 FINES/PENALTIES $507.36 $9,147.23 $6,000.00 152.45% $9,733.80
R 101-42100-36200 MISCELLANEOUS REVENUE $0.00 $130.00 $0.00 0.00% $100.00
42100 LAW ENFORCEMENT $2,108.56 $16,463.89 $86,200.00 19.10% $18,312.60
43000 PUBLIC WORKS
R 101-43000-36200 MISCELLANEOUS REVENUE $0.00 $173.40 $0.00 0.00% $0.00
43000 PUBLIC WORKS $0.00 $173.40 $0.00 0.00% $0.00
43100 STREETS
R 101-43100-33401 LOCAL GOVERNMENT AID $28,178.50 $28,178.50 $0.00 0.00% $0.00
R 101-43100-34790 SALE OF EXCESS EQUIPMEN $0.00 $41,543.84 $0.00 0.00% $0.00
R 101-43100-36200 MISCELLANEOUS REVENUE $0.00 $0.00 $0.00 0.00% $713.00
43100 STREETS $28,178.50 $69,722.34 $0.00 0.00% $713.00
43250 RECYCLING
R 101-43250-37320 RECYCLING CUSTOMER CHA $0.00 $12,451.34 $47,500.00 26.21% $32,953.66
43250 RECYCLING $0.00 $12,451.34 $47,500.00 26.21% $32,953.66
45124 SWIMMING POOL
R 101-45124-33900 DIVIDENDS $0.00 $0.00 $200.00 0.00% $0.00
R 101-45124-34409 REIMBURSEMENTS $0.00 $45.00 $0.00 0.00% $0.00
R 101-45124-34720 SWIMMING POOL FEES $4,432.16 $21,956.46 $28,000.00 78.42% $25,404.41
R 101-45124-34721 SWIMMING POOL CONCESSI $1,306.83 $2,815.88 $4,500.00 62.58% $3,901.84
R 101-45124-35300 PAY PAL FEE $24.31 $113.80 $0.00 0.00% -$6.57
R 101-45124-37940 CASH OVER/SHORT $57.27 $130.57 $0.00 0.00% $0.00
45124 SWIMMING POOL $5,820.57 $25,061.71 $32,700.00 76.64% $29,299.68
45200 PARKS
R 101-45200-33900 DIVIDENDS $0.00 $0.00 $150.00 0.00% $0.00
R 101-45200-34780 PARK RENTAL FEES $491.18 $963.54 $900.00 107.06% $610.16
R 101-45200-36200 MISCELLANEOUS REVENUE $0.00 $300.00 $0.00 0.00% $0.00
45200 PARKS $491.18 $1,263.54 $1,050.00 120.34% $610.16
45400 COMMUNITY GARDEN
R 101-45400-34760 GARDEN PLOT RENTAL FEES $0.00 $135.00 $0.00 0.00% $0.00
45400 COMMUNITY GARDEN $0.00 $135.00 $0.00 0.00% $0.00
101 GENERAL FUND $792,759.10 $939,198.70 $1,754,385.00 53.53% $877,560.35
202 CAPITAL OUTLAY
00000 GENERAL REVENUE
R 202-00000-36210 INTEREST EARNINGS $0.00 $0.00 $150.00 0.00% $47.50
R 202-00000-39203 TRANSFER FROM SP.REVENU $0.00 $0.00 $69,500.00 0.00% $0.00
00000 GENERAL REVENUE $0.00 $0.00 $69,650.00 0.00% $47.50
42000 PUBLIC SAFETY
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CITY OF KENYON Revenue Summary
JULY 2024 2024 %YTD 2023
Account Last Dim Descr 2024 Amt YTD Amt Budget Budget YTD Amt
R 202-42000-39208 TRANSFER FROM GENERAL F $0.00 $0.00 $9,000.00 0.00% $0.00
42000 PUBLIC SAFETY $0.00 $0.00 $9,000.00 0.00% $0.00
43100 STREETS
R 202-43100-39209 TRANSFER FROM GENERAL F $0.00 $0.00 $45,000.00 0.00% $0.00
43100 STREETS $0.00 $0.00 $45,000.00 0.00% $0.00
45000 CULTURE & RECREATION
R 202-45000-39201 TRANSFER FROM GENERAL F $0.00 $0.00 $58,000.00 0.00% $0.00
45000 CULTURE & RECREATION $0.00 $0.00 $58,000.00 0.00% $0.00
202 CAPITAL OUTLAY $0.00 $0.00 $181,650.00 0.00% $47.50
203 FIRE
00000 GENERAL REVENUE
R 203-00000-31110 CURRENT AD VALOREM TAX $50,354.50 $50,354.50 $100,709.00 50.00% $46,624.00
R 203-00000-33400 STATE GRANTS & AIDS $0.00 $0.00 $10,000.00 0.00% $6,000.00
R 203-00000-33420 STATE FIRE AID $0.00 $28,594.05 $33,000.00 86.65% $0.00
R 203-00000-34200 FIRE - TOWNSHIP CONTRAC $55,789.87 $75,453.52 $108,378.69 69.62% $64,571.18
R 203-00000-34411 REIMBURSEMENT-FIRE SUPP $1,450.00 $5,450.00 $3,000.00 181.67% $0.00
R 203-00000-36105 SPECIAL ASSESS. -DEL UTILI $0.00 $0.00 $210.00 0.00% $0.00
R 203-00000-36200 MISCELLANEOUS REVENUE $150.00 $5,250.00 $0.00 0.00% $0.00
R 203-00000-36210 INTEREST EARNINGS $0.00 $0.00 $75.00 0.00% $3.80
R 203-00000-36235 Donation - Donor Restricted $3,279.67 $53,498.67 $0.00 0.00% $0.00
00000 GENERAL REVENUE $111,024.04 $218,600.74 $255,372.69 85.60% $117,198.98
42200 FIRE
R 203-42200-36105 SPECIAL ASSESS. -DEL UTILI $0.00 $0.00 $0.00 0.00% $163.00
42200 FIRE $0.00 $0.00 $0.00 0.00% $163.00
203 FIRE $111,024.04 $218,600.74 $255,372.69 85.60% $117,361.98
204 LIBRARY
00000 GENERAL REVENUE
R 204-00000-31110 CURRENT AD VALOREM TAX $67,837.50 $67,837.50 $135,675.00 50.00% $68,235.00
R 204-00000-33620 LIBRARY COUNTY AID $0.00 $23,014.10 $45,028.23 51.11% $20,726.98
R 204-00000-33900 DIVIDENDS $0.00 $0.00 $200.00 0.00% $0.00
R 204-00000-34109 CHARGES FOR SERVICES $56.48 $297.63 $700.00 42.52% $401.59
R 204-00000-35103 LIBRARY FINES $16.99 $196.34 $200.00 98.17% $180.19
R 204-00000-36200 MISCELLANEOUS REVENUE $71.78 $204.32 $519.77 39.31% $101.82
R 204-00000-36210 INTEREST EARNINGS $0.00 $0.00 $90.00 0.00% $2.00
00000 GENERAL REVENUE $67,982.75 $91,549.89 $182,413.00 50.19% $89,647.58
204 LIBRARY $67,982.75 $91,549.89 $182,413.00 50.19% $89,647.58
205 ECONOMIC DEVELOPMENT AUTHORITY
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CITY OF KENYON Revenue Summary
JULY 2024 2024 %YTD 2023
Account Last Dim Descr 2024 Amt YTD Amt Budget Budget YTD Amt
00000 GENERAL REVENUE
R 205-00000-31110 CURRENT AD VALOREM TAX $13,165.50 $13,165.50 $26,331.00 50.00% $12,191.00
R 205-00000-35106 LEASE-NAPA STORE $900.00 $3,600.00 $5,400.00 66.67% $3,150.00
R 205-00000-36210 INTEREST EARNINGS $0.00 $0.00 $0.00 0.00% $2.00
00000 GENERAL REVENUE $14,065.50 $16,765.50 $31,731.00 52.84% $15,343.00
205 ECONOMIC DEVELOPMENT AUTHORITY $14,065.50 $16,765.50 $31,731.00 52.84% $15,343.00
230 SPECIAL PURPOSE DONATIONS
00000 GENERAL REVENUE
R 230-00000-36210 INTEREST EARNINGS $0.00 $0.00 $140.00 0.00% $3.00
00000 GENERAL REVENUE $0.00 $0.00 $140.00 0.00% $3.00
42000 PUBLIC SAFETY
R 230-42000-36340 DONATIONS-PUBLIC SAFETY $0.00 $205.60 $0.00 0.00% $12,710.00
42000 PUBLIC SAFETY $0.00 $205.60 $0.00 0.00% $12,710.00
42200 FIRE
R 230-42200-36230 DONATIONS $0.00 $100.00 $0.00 0.00% $0.00
42200 FIRE $0.00 $100.00 $0.00 0.00% $0.00
45000 CULTURE & RECREATION
R 230-45000-36330 DONATIONS-CULTURE & REC $5,215.00 $19,354.00 $0.00 0.00% $8,914.70
45000 CULTURE & RECREATION $5,215.00 $19,354.00 $0.00 0.00% $8,914.70
45500 LIBRARY
R 230-45500-36230 DONATIONS $0.00 $5,197.00 $0.00 0.00% $350.00
45500 LIBRARY $0.00 $5,197.00 $0.00 0.00% $350.00
230 SPECIAL PURPOSE DONATIONS $5,215.00 $24,856.60 $140.00 17754.71% $21,977.70
301 2012 G.O. IMP. BONDS-STREETS
47000 DEBT SERVICE
R 301-47000-31110 CURRENT AD VALOREM TAX $0.00 $0.00 $0.00 0.00% $2,494.75
47000 DEBT SERVICE $0.00 $0.00 $0.00 0.00% $2,494.75
301 2012 G.O. IMP. BONDS-STREETS $0.00 $0.00 $0.00 0.00% $2,494.75
303 2016 FIRST STREET IMPROVEMENTS
47000 DEBT SERVICE
R 303-47000-31110 CURRENT AD VALOREM TAX $13,400.00 $13,400.00 $26,800.00 50.00% $13,400.00
R 303-47000-36101 SPECIAL ASSESSMENTS $4,429.28 $4,429.28 $8,182.00 54.13% $6,342.00
47000 DEBT SERVICE $17,829.28 $17,829.28 $34,982.00 50.97% $19,742.00
303 2016 FIRST STREET IMPROVEMENTS $17,829.28 $17,829.28 $34,982.00 50.97% $19,742.00
310 2020A GO BOND (RW, BUS PK, 2ND
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CITY OF KENYON Revenue Summary
JULY 2024 2024 %YTD 2023
Account Last Dim Descr 2024 Amt YTD Amt Budget Budget YTD Amt
47000 DEBT SERVICE
R 310-47000-31110 CURRENT AD VALOREM TAX $69,129.50 $69,129.50 $138,259.00 50.00% $69,130.00
R 310-47000-36101 SPECIAL ASSESSMENTS $23,037.69 $23,037.69 $38,747.00 59.46% $30,033.00
47000 DEBT SERVICE $92,167.19 $92,167.19 $177,006.00 52.07% $99,163.00
310 2020A GO BOND (RW, BUS PK, 2ND $92,167.19 $92,167.19 $177,006.00 52.07% $99,163.00
320 2016B GO USDA BOND FIRE HALL
47100 2016 FIRE HALL BOND CIP NOTES
R 320-47100-31110 CURRENT AD VALOREM TAX $45,562.50 $45,562.50 $91,125.00 50.00% $45,562.00
47100 2016 FIRE HALL BOND CIP NOTES $45,562.50 $45,562.50 $91,125.00 50.00% $45,562.00
320 2016B GO USDA BOND FIRE HALL $45,562.50 $45,562.50 $91,125.00 50.00% $45,562.00
321 2016B USDA NOTE FIRE HALL
47200 2016 FIRE HALL BOND USDA NOTES
R 321-47200-31110 CURRENT AD VALOREM TAX $9,670.50 $9,670.50 $19,341.00 50.00% $9,670.00
47200 2016 FIRE HALL BOND USDA NOTES $9,670.50 $9,670.50 $19,341.00 50.00% $9,670.00
321 2016B USDA NOTE FIRE HALL $9,670.50 $9,670.50 $19,341.00 50.00% $9,670.00
323 2023A G.O. Bond
47000 DEBT SERVICE
R 323-47000-36210 INTEREST EARNINGS $0.00 $8,577.90 $0.00 0.00% $0.00
R 323-47000-39310 GO BOND PROCEEDS $0.00 $0.00 $0.00 0.00% $585,000.00
47000 DEBT SERVICE $0.00 $8,577.90 $0.00 0.00% $585,000.00
323 2023A G.O. Bond $0.00 $8,577.90 $0.00 0.00% $585,000.00
331 2020 FREIGHTLINER 114SD
47000 DEBT SERVICE
R 331-47000-39207 TRANSFER FROM CAPITAL F $0.00 $18,261.39 $36,525.00 50.00% $0.00
47000 DEBT SERVICE $0.00 $18,261.39 $36,525.00 50.00% $0.00
331 2020 FREIGHTLINER 114SD $0.00 $18,261.39 $36,525.00 50.00% $0.00
340 RED WING AVE CAPITAL PROJECT
43100 STREETS
R 340-43100-36210 INTEREST EARNINGS $0.00 $11,699.34 $0.00 0.00% $20,196.66
43100 STREETS $0.00 $11,699.34 $0.00 0.00% $20,196.66
340 RED WING AVE CAPITAL PROJECT $0.00 $11,699.34 $0.00 0.00% $20,196.66
420 INDUSTRIAL PARK
00000 GENERAL REVENUE
R 420-00000-36210 INTEREST EARNINGS $0.00 $185.85 $0.00 0.00% $437.07
40
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Page 6
CITY OF KENYON Revenue Summary
JULY 2024 2024 %YTD 2023
Account Last Dim Descr 2024 Amt YTD Amt Budget Budget YTD Amt
00000 GENERAL REVENUE $0.00 $185.85 $0.00 0.00% $437.07
420 INDUSTRIAL PARK $0.00 $185.85 $0.00 0.00% $437.07
602 SANITARY SEWER
00000 GENERAL REVENUE
R 602-00000-34407 UTILITY CONNECTION FEES $0.00 $3,600.00 $5,000.00 72.00% $5,547.19
R 602-00000-34790 SALE OF EXCESS EQUIPMEN $0.00 $2,916.18 $0.00 0.00% $0.00
R 602-00000-36101 SPECIAL ASSESSMENTS $4,381.24 $4,381.24 $4,500.00 97.36% $10,844.00
R 602-00000-36105 SPECIAL ASSESS. -DEL UTILI $0.00 $0.00 $120.00 0.00% $768.00
R 602-00000-36200 MISCELLANEOUS REVENUE $1,370.00 $6,143.40 $0.00 0.00% $1,571.48
R 602-00000-36210 INTEREST EARNINGS $0.00 $18,099.30 $20,000.00 90.50% $10,476.49
R 602-00000-37200 SANITARY SEWER CHARGES $0.00 $139,428.96 $500,000.00 27.89% $301,610.21
00000 GENERAL REVENUE $5,751.24 $174,569.08 $529,620.00 32.96% $330,817.37
602 SANITARY SEWER $5,751.24 $174,569.08 $529,620.00 32.96% $330,817.37
605 STORM SEWER
00000 GENERAL REVENUE
R 605-00000-34790 SALE OF EXCESS EQUIPMEN $0.00 $12,539.99 $0.00 0.00% $0.00
00000 GENERAL REVENUE $0.00 $12,539.99 $0.00 0.00% $0.00
43251 STORM SEWER UTIL & MAINT
R 605-43251-36105 SPECIAL ASSESS. -DEL UTILI $2,270.22 $2,270.22 $0.00 0.00% $58.00
R 605-43251-36210 INTEREST EARNINGS $0.00 $1,022.37 $6,000.00 17.04% $3,344.95
R 605-43251-37202 STORM SEWER MAINT. FEE $175.68 $25,714.81 $51,000.00 50.42% $32,036.79
43251 STORM SEWER UTIL & MAINT $2,445.90 $29,007.40 $57,000.00 50.89% $35,439.74
605 STORM SEWER $2,445.90 $41,547.39 $57,000.00 72.89% $35,439.74
609 LIQUOR
00000 GENERAL REVENUE
R 609-00000-36200 MISCELLANEOUS REVENUE $369.45 $2,338.45 $0.00 0.00% $0.00
R 609-00000-36210 INTEREST EARNINGS $0.00 $0.00 $50.00 0.00% $6.00
R 609-00000-36221 PULL TAB RENT-SNOWDRIFT $0.00 $3,134.92 $5,000.00 62.70% $24,799.17
R 609-00000-36222 PULL TAB RENT-KFDRA $0.00 $19,815.65 $40,000.00 49.54% $0.00
R 609-00000-36250 ATM REVENUE $348.81 $2,275.46 $6,000.00 37.92% $4,215.78
R 609-00000-37811 LIQUOR-OFF-SALE $14,659.92 $98,951.06 $173,250.00 57.11% $103,585.72
R 609-00000-37812 BEER - OFF-SALE $28,530.19 $167,760.01 $330,000.00 50.84% $166,569.71
R 609-00000-37813 WINE - OFF-SALE $1,711.62 $13,546.36 $36,000.00 37.63% $15,972.39
R 609-00000-37815 OTHER MERCHANDISE-OFF S $754.52 $4,200.54 $8,500.00 49.42% $4,176.39
R 609-00000-37816 TOBACCO SALES $1,087.00 $7,109.48 $18,000.00 39.50% $7,456.92
R 609-00000-37820 MACHINE COMMISSIONS $540.24 $3,802.53 $9,800.00 38.80% $4,791.59
R 609-00000-37900 ROSE FEST $0.00 $0.00 $8,000.00 0.00% $0.00
R 609-00000-37911 LIQUOR/WINE ON-SALE $9,946.17 $71,708.18 $174,000.00 41.21% $78,595.84
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CITY OF KENYON Revenue Summary
JULY 2024 2024 %YTD 2023
Account Last Dim Descr 2024 Amt YTD Amt Budget Budget YTD Amt
R 609-00000-37912 BEER ON-SALE $12,188.25 $89,144.32 $155,000.00 57.51% $84,265.08
R 609-00000-37916 FOOD-ON SALE $1,923.87 $11,884.39 $27,000.00 44.02% $15,097.54
00000 GENERAL REVENUE $72,060.04 $495,671.35 $990,600.00 50.04% $509,532.13
609 LIQUOR $72,060.04 $495,671.35 $990,600.00 50.04% $509,532.13
$1,236,533.04 $2,206,713.20 $4,341,890.69 50.82% $2,779,992.83
42
AGENDA ITEM NO. XI.A
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: August 20, 2024
SUBMITTED BY: Holli Gudknecht, Finance
ITEM TYPE: New Business
AGENDA SECTION: NEW BUSINESS
SUBJECT: Revised Policy #7 – Employee Evaluation
SUGGESTED ACTION: MOTION NEEDED
ATTACHMENTS:
ADMINISTRATIVE POLICY NO. 7 REVISED.docx
admin policy #7 REVISED Aug. 2024.doc
43
REQUEST FOR COUNCIL ACTION
Agenda Item: Department: Requested Council Meeting Date: Submitted By:
ADMINISTRATION AUGUST 20, 2024. FINANCE DIRECTOR
KYLLO
TITLE OF ISSUE: APPROVAL OF REVISIONS TO CITY OF KENYON ADMINISTRATIVE
POLICY No. 7 - EMPLOYEE EVALUATION
BACKGROUND AND SUPPLEMENTAL INFORMATION: Since 1989 the City of Kenyon has had
a policy of conducting periodic performance evaluations between supervisors and their employees.
Policy number 7 was approved by the city council in 1989.
Of late the staff has begun to review existing policies and rewrite those which are well established.
The revisions to the attached policy are not substantial but there are some areas of note.
The intended purpose of the evaluation now indicates that part of its purpose is to help supervisors
to become more proficient in the evaluation process itself. Also added is a statement that part of the
evaluation process is to ensure that job descriptions are kept up to date so that our compensation
and classification plans remain accurate.
Because of the importance of performance reviews to our organization, the city administrator is
charged with scheduling performance review meetings, providing relevant materials, signing off that
each evaluation is complete, assuring that completed evaluations are filed in accordance with data
practices laws and shared with the city council so they are fully informed.
SOURCE OF FUNDING: General Fund
REQUESTED COUNCIL ACTION: The city council is encouraged to read the policy and review
the forms including three-page performance appraisal form,
SUPPORTING DOCUMENTS ATTACHED:
Resolution Ordinance Contract Minutes OTHER
POLICY 7
44
CITY OF KENYON
ADMINISTRATIVE POLICY #7
EMPLOYEE EVALUATION
All regular employees shall have a job evaluation one time per year on the anniversary date of their
employment. New employees shall have an evaluation in the middle and at the end of their six
month probationary period in addition to their anniversary date.
An evaluation is a face-to-face meeting with the individual’s supervisor. Evaluations are intended to
serve the following purposes:
1. To improve/maintain ongoing communication between an employee and the
supervisor.
2. To ensure that every employee understands what is expected of him/her with respect
to their job.
3. To encourage a regular meeting between employee and supervisor to discuss the job
4. To allow the Council an opportunity to remain aware of the status of city employee
performance.
5. To help the employee grow in competence.
6. To help the supervisor become more capable in conducting performance evaluations.
7. Review the employee’s job description to update it to assure it is current.
The supervisor will fill out the employee’s evaluation form before their meeting. The employee and
supervisor will also review the job description to make it current. The Administrator shall take steps
to ensure the evaluation is scheduled and takes place.
At the scheduled evaluation meeting, both the supervisor and employee, shall review the forms, point
by point, discussing the meaning and significance of each category as it relates to the employee’s job
performance.
After the evaluation is completed, the supervisor shall fill in the comments section of the form (while
the employee is present). This section is intended to document what was discussed and propose
solutions. The employee then can read the supervisor’s summary and write his/her own comments.
Both employee and supervisor shall sign the front page. Signing the form only means that the
employee has read and understands the comments but does not necessarily agree.
45
1
After the evaluation is completed, the forms shall be given to the Administrator, who will review
them. The purpose of this step is to provide a check that the supervisor has followed the procedure
and is not to indicate that the Administrator approves of the supervisor’s evaluation. The
Administrator signs the form indicating this review has been done.
The Administrator is responsible for keeping the completed evaluation form. Access to these shall
be under the control of the Administrator.
Supervisors shall be responsible for conducting the evaluations of employees in their own
department. The Administrator shall be responsible for conducting the evaluation of each
supervisor. The Council shall be responsible for conducting the evaluation of the Administrator. In
each case, the same form will be used.
Adopted by the City Council: Revised – October 2024
Revised by Finance Director Whitney Kyllo
Revision Adopted by the City Council:
2
46
AGENDA ITEM NO. XI.B
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: August 20, 2024
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: New Business
AGENDA SECTION: NEW BUSINESS
SUBJECT: Approve Administrative Policy #34 – Purchasing
SUGGESTED ACTION: MOTION NEEDED
ATTACHMENTS:
ADMINISTRATIVE POLICY NO. 34.docx
ADMINPOLICY#34 Purchasing Policy.docx
47
REQUEST FOR COUNCIL ACTION
Agenda Item: Department: Requested Council Meeting Date: Submitted By:
FINANCE AUGUST 20, 2024, FINANCE DIRECTOR
KYLLO
TITLE OF ISSUE: APPROVAL OF CITY OF KENYON ADMINISTRATIVE POLICY NO. 34 -
PURCHASING
BACKGROUND AND SUPPLEMENTAL INFORMATION: The City of Kenyon is a statutory A city
under state statute. As such, the city council is the purchasing agent for the city. Minnesota
Statutes Section 471.345 regulates purchasing for us.
The law and policy both determine the value of various purchases and the ultimate approver of the
purchases. For example, purchases up to $4999 may be made by city staff only. Once the
purchase price is $5000 then city council approval is required whether from $5000 to over
$175,000. The type of purchase process also changes as the amount rises. Two quotes are
required for any purchase between $5000 up to $174,999, but a more than $175,000 requires
sealed bids.
The policy reviews Ethics with vendors, Purchasing Process, Purchasing alternatives, Cooperative
Purchasing Organizations, and a variety of other purchasing topics.
Whether an employee has extensive city experience or is a newcomer, this policy should help
him/her make purchases in accordance with Minnesota Statutes.
SOURCE OF FUNDING: All Funds
REQUESTED COUNCIL ACTION: Motion, second and vote approve the purchasing policy.
SUPPORTING DOCUMENTS ATTACHED:
Resolution Ordinance Contract Minutes OTHER
POLICY
48
CITY OF KENYON
ADMINISTRATIVE POLICY #34
PURCHASING POLICY
I. Purpose
This purchasing policy was created to:
Clarify and reconcile the complex requirements of state purchasing law
(MS471.345), departmental procedures, and the Finance Department processes.
Provide a comprehensive resource for staff to be effective and efficient when
making purchases.
Standardize purchasing and payment methods to expedite the purchasing process.
Provide the greatest value in city purchasing.
Facilitate the use of national, state, and county cooperative purchasing whenever
possible.
II. Quick Reference Guide
Value of Quotations Payment Request Approvals Needed Prior
Purchase Needed Options to Purchasing
Less than $100 None Credit Card Department X
Check Request Finance
City Admin
City Council
$100-$4,999 Departmental Credit Card Department X
Discretion Check Request Finance
Purchase Order City Admin
City Council
$5,000-$9,999 Two Written Check Request Department X
Quotes or RFP Purchase Order Finance X
City Admin X
City Council
$10,000- Two Written Check Request Department X
$174,999 Quotes or RFP Purchase Order Finance X
City Admin X
City Council X
Greater than Sealed Bids Check Request Department X
$175,000 Purchase Order Finance X
City Admin X
City Council X
49
Notes:
• If a cooperative purchasing agreement is in place, quotations are not needed.
• Whenever city council approval is required it shall be accomplished by resolution.
• Purchases over $350,000 require three (3) weeks bid announcement not one (1).
• All purchases must be approved as part of the annual budget or within the Capital
Improvement Program. The level of budgetary control is established at the department
level. Expenditures for departments that exceed appropriations are not authorized unless
additional revenue sources, unspent appropriations, or fund balances are identified and
available. The City Administrator is authorized to transfer up to $10,000 between
departments if an additional revenue source, unspent appropriations, or fund balances are
identified. Council approval is required for amounts over $10,000.
• The City Council has pre-approved payment for utility accounts and payroll transfers that
occur in the normal course of business even though they may exceed $10,000. These are
contractual accounts for services that are approved as part of the budget process. The
vendors that fall under this situation include: Centerpoint Energy, Minnesota Valley
Electric Cooperative, Xcel Energy, Metropolitan Council Environmental Services, United
States Treasury, State of Minnesota, PERA, and the City’s insurance and healthcare
providers. Any payments to these vendors that are outside the normal course of business
will be presented to the City Council for individual approval.
• Debt Service Payments are also pre-approved as listed in the Debt Service Schedule in
bond documents.
• Contractual services are subject to the limits in the Quick Reference Guide above.
Independent contractors are required to provide proof of insurance before providing
services.
III. Ethics/Relations with Vendors
The City of Kenyon holds its employees to the highest ethical standards. Purchases shall be
conducted so they foster public confidence in the integrity of the City’s procurement system, and
open and free competition among prospective suppliers. In keeping with this value, employees
should avoid the following practices when making purchases on behalf of the City:
• Circumventing competitive bidding requirements – Examples include:
o Splitting purchases so that they can be made through several
small purchases. Using the emergency procedure process when
no true emergency exists. Using a “sole source” exemption
when competition is available.
• Denying one or more vendors the opportunity to bid on a contract – Examples include:
o Using unnecessarily restrictive specifications. Pre-qualifying
bidders on a discriminatory basis. Removing companies from a
bidders list without just cause. Requiring unnecessarily high
bonding.
• Giving favored vendors an unfair advantage – Examples include:
50
o Providing vendors with information regarding their
competition’s offers in advance of a bid opening.
o Making information available to favored vendors and not to
others. Giving un-favored vendors inaccurate or misleading
information.
• Accepting gifts from vendors. Minnesota Statutes §471.895 prohibits government
employees from receiving gifts except where they are included as part of the cost of a
product, good, or service provided (such as a meal as part of a conference).
IV. Purchasing Process
The City of Kenyon has a decentralized purchasing program where individual departments are
responsible for making their own purchases.
Normally, the purchasing process will be as follows:
• Determine the need for commodities or services.
• Research the cost of the purchase and determine proper purchasing alternative.
• Determine the appropriate account coding and whether there is sufficient funds available
in that budget line item.
• Forward request to department director or designee for approval. If the purchase exceeds
$5,000, City Admin approval is required. If the purchase exceeds $10,000, City Council
approval is required.
• Department director forwards request for payment with invoice to the Finance
Department for approval and input into financial accounting system.
• Finance produces claims roster for approval by City Council.
• Payment is made by the Finance Department.
V. Purchasing Alternatives
Purchases are normally made from the lowest responsible bidder, which is the bidder
most likely to do faithful, conscientious work, and promptly fulfill the contract to its
letter and spirit.
SEALED BIDS
A formal sealed bid procedure is required for all purchases in excess of $175,000 except
for professional services.
A published notice of bid is required in the official City newspaper at least seven days in
advance of bid opening. The published notice must state where the plans and
specifications can be obtained by bidders and specifically, where the bid opening will be
held. The notice may also be published on the City’s official web site; however, this
publication is in addition to the official newspaper publication.
All bid openings are to be administered by originating department, finance, or
administration.
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The preparation of all specifications are to be the responsibility of the originating
department.
Required authorization for all plans and specifications is the responsibility of the
originating department.
The City Council and City Attorney
must formally approval the bid contract.
STATE, COUNTY, AND OTHER COOPERATIVE PURCHASING CONTRACTS
The City of Kenyon participates in the State of Minnesota Cooperative Purchasing Venture
(CPV). This enables participants to buy goods and services at a reduced cost under the terms of
contracts already negotiated by the State of Minnesota.
• The Finance Department has access to the releases and listings of products/services that
can be purchases on state contract.
• If it is determined that a product/service is on a state contract, vendors should be told that
the purchase will be made using that contract. When completing the purchasing
paperwork, note that the purchase is per state contract and indicate the contract number.
QUOTES
If a purchase is estimated to exceed $5,000 but not exceed $99,999, the purchase is to be made
by direct negotiation based upon quotations. If a purchase is made in this range, staff members
are required to obtain at least two quotes. These quotes should be in writing. If the quotes are
not written, the requestor who received the verbal quote must document the quote in writing. All
such quotes must be forwarded to the Finance Department with the purchasing documents.
EMERGENCY
Emergency situations may arise where the normal purchasing process cannot be followed for the
procurement of goods and services. An emergency means an unforeseen combination of
circumstances that calls for immediate action to prevent a disaster from developing or occurring.
Minnesota Statute §12.29 gives the Mayor the authority to declare a local emergency for up to
three days, which period may be extended by the City Council. During such an emergency, if
authorized by City Council, the City is not required to use the typically mandated procedures for
purchasing and contracts. During that time, the governing body may waive compliance with the
prescribed purchasing guidelines, including compliance with Minnesota Statute §471.345,
Uniform Municipal Contracting Law.
Whenever possible the current purchasing policies and procedures should be followed even when
an emergency is declared, but as described above if the emergency requires speedy action
essential to the health, safety, and welfare of the community and if there has been an emergency
declaration, the standard purchasing policies and procedures can be waived in accordance with
Minnesota Statute §12.37.
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REQUEST FOR PROPOSALS (RFP)
RFPs may be used to solicit proposals for professional services. Typical information to address
in RFPs includes:
• Background and scope of the project
• The project’s budget to ensure that the proposals stay within that range
• Proposal requirements should include adequate information to allow for proper review
and evaluation including:
o Description of firm and qualifications, including any specialized experience
related to the project
o A list of similar projects that the firm has completed
o Project timetables including: estimate of hours, breakdown by hours by phase,
and the City’s expectation of a completion date o Designation of a firm principal
who will be in charge of the project o Résumés for all staff who will work on the
project
o Statement that either no subcontractors are allowed or that all subcontractors will
be identified and are subject to the City’s approval
o Estimate of cost to provide the service, outline of fee schedule and payment
schedule o Description of City’s selection process o City’s evaluation criteria,
which typically may include:
Quality and thoroughness of the proposal
Similar past experience and/or experience
References
Cost estimate o The following statement must be included: “The
City reserves the right to reject any and all proposals, waive all technicalities
and accept any proposal deemed to be in the City’s best interest.” o Submittal
deadline: date, time, project name, and addressee
o Statement: “Proposers are solely responsible for delivery of their proposals to
the City before the deadline. Any proposal received after the deadline will not be
considered and will be returned.”
o Information about where questions should be directed
Attach a copy of the agreement proposed to be used for the project, including the City’s
insurance certificate. The agreement includes provisions to which the firm must agree, so it is
important that they see the agreement up front. It is suggested that the RFP be submitted to the
City attorney for review prior to distribution.
LEASE PURCHASES
All operating and capital lease agreements require approval through the Finance Department and
legal counsel prior to initiating a lease. Staff will conduct a lease versus buy analysis to
determine the most cost-effective method.
ON-LINE PURCHASES
The following guidelines are recommended for purchasing products over the internet:
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• Purchases should be made only from vendors that use secure servers for e-commerce.
• Standard purchasing guidelines should be followed.
VI. Payment
The City of Kenyon uses various processes in making payments for goods and services.
STANDARD PURCHASE ORDERS
Purchase orders are used when required by the vendor to acknowledge the City’s request for
goods and services. A copy of the purchase order will be sent to the vendor when requested.
• Return an invoice for payment to the Finance Department when the purchase order is
complete.
CHECK REQUESTS
The Finance Department policy is for bills to be paid on the claims list within 35 days of receipt
of goods and materials. For certain exceptions, requests for checks may be used under the
following guidelines:
Requests for checks are for payments that need to be made prior to the claims list.
Examples include discounts, avoiding late charges, or purchases requiring payment with
an order.
BLANKET PURCHASE ORDERS, CHARGE ACCOUNTS, AND HOUSE ACCOUNTS
The City uses charge accounts and house accounts for frequently used vendors. This process
requires submission of a receipt with an account code and department approval. All new open
accounts must be authorized by the requesting department director and the Finance Department.
INVOICES
Department heads should submit invoices with an account code and department approval. If
provided, packing lists should also be submitted with the invoice. Documentation must be
returned to the Finance Department to be processed on the claims list.
STATEMENTS
The Finance Department tracks all statements – reviewing for old invoices or credits. All
statements are to be mailed directly to the Finance Department.
CREDIT CARDS
The City will issue credit cards to certain individuals to allow for more efficient purchasing and
to make purchases at businesses that no longer allow open accounts. The City has a separate
Credit Card Policy for these transactions (see policy 17 city credit card use).
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ELECTRONIC FUNDS TRANSFER
Electronic Funds Transfer may be required in some cases to complete a business transaction and
is often used for recurring items such as tax withholding, PERA remittances, and utility bills.
EXPENSE REIMBURSEMENT
A completed and property authorized form is required for reimbursement to employees for City-
related expenses. Mileage will be paid at the current IRS rate. All requests must contain proper
account codes, department approval, and original receipts must be attached where applicable.
Expenses will be reimbursed by check on the next claims roster.
VII. Disposal of Surplus Property
The City generally disposes of surplus equipment through public sale after City
Council approval. Throughout the year the City collects items to be sold at public
auction and sends them to an auctioneer with a description and number of items to be
sold, and makes arrangements for those items to be transported. Staff may also use
alternative sale methods, such as eBay when warranted.
The auction house will forward a tabulation of the bids received along with payment.
The information is reviewed by the equipment manager and then the payment is
forwarded to the Finance Department. When computer equipment has reached the end
of its useful life, hard drives are destroyed, and remaining pieces are recycled through
a computer recycling vendor or disposed of as waste.
OFFICE MACHNIES
• Printers – choose printers with duplex units to save paper
Adopted by the City Council:
Prepared by: Whitney Kyllo
55
AGENDA ITEM NO. XI.C
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: August 20, 2024
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: New Business
AGENDA SECTION: NEW BUSINESS
SUBJECT: Approve Administrative Policy #35 – Fixed Asset Record System
SUGGESTED ACTION: MOTION NEEDED
ATTACHMENTS:
ADMINISTRATIVE POLICY NO. 35.docx
ADMINPOLICY#35 Fixed Asset Record System.docx
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REQUEST FOR COUNCIL ACTION
Agenda Item: Department: Requested Council Meeting Date: Submitted By:
FINANCE AUGUST 20, 2024 FINANCE DIRECTOR
KYLLO
TITLE OF ISSUE: APPROVAL OF CITY OF KENYON ADMINISTRATIVE POLICY NO. 35 -
FIXED ASSET RECORD SYSTEM
BACKGROUND AND SUPPLEMENTAL INFORMATION: GASB is the Governmental
Accounting Standards Board. For 40 years GSAB has established high quality accounting
and reporting standards for United States State and Local governments. At this point 103
GASB Statements have been issued that state and local governments are responsible for
complying with.
One of the earliest GASB Statements was about fixed asset operation and maintenance of the
Fixed Asset Control System (FACS). Fixed assets are those items that have a value in excess of
$5,000 and an estimated useful life greater than one year.
The policy defines 26 different terms, which together define the fixed asset record system. Also
contained in the policy are sections on capitalization values and thresholds, standards on
acquisitions and retirements, sales of assets, depreciation and forms for asset retirement, transfer
and acquisition.
SOURCE OF FUNDING: All Funds
REQUESTED COUNCIL ACTION: Motion, second and vote to adopt City of Kenyon Fixed
Asset Policy Number 36
SUPPORTING DOCUMENTS ATTACHED:
Resolution Ordinance Contract Minutes OTHER
Policy Number 36
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City of Kenyon
Administrative Policy #35
Fixed Asset Record System
The Capital Fund is used for long-term projects. Dollars are transferred to this account for future
projects and pulled out when project or purchase is done.
The Capital Outlay in the individual departments is used for projects or purchases that are
budgeted for the year. This does not affect the capital fund.
Adopted by the City Council:
Prepared by: Whitney Kyllo
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PROCEDURES FOR ESTABLISHING AND MAINTAINING
A FIXED ASSET RECORD SYSTEM
SECTION 1. PURPOSE
The following procedures and guidelines are to account for a standard system of control for all fixed
assets owned by the City of Kenyon. This is in compliance with GASB 34 requirements. This policy
is only for accounting purposes and does not supersede any other polices. These procedures give
directions to City staff regarding the operation and maintenance of the Fixed Asset Control System
(FACS).
SECTION 2. DEFINITIONS
Ancillary Costs Costs, in addition to purchase of construction costs, related to placing
a capital asset into its intended use or state of operations.
Asset Life This is the standard estimated useful life of an item. To be considered
a fixed asset, an item must have a useful life greater than one year.
Asset Value This is the value of an item. The value will be based on the invoice
plus additional costs of preparing the asset for use. To be considered a
fixed asset, an item must have a value greater than $5,000.
Buildings & Structures A building is a structure that is permanently attached to the land, has a
roof, is partially or completely enclosed by walls, and is not intended
to be transportable or movable. For example, a picnic pavilion would
be considered a structure although it may have no walls. A building or
structure is a roofed and/or walled structure that is city owned.
Certain buildings or structures that are an ancillary part of
infrastructure networks such as pumping stations should be reported
as infrastructure rather than buildings. A building or structure is a
roofed and/or walled structure that is city owned.
Building Improvements Capitalized costs that materially extend the useful life of a building or
increase the value, or both, beyond one year. Building improvements
should not include maintenance and repairs done in the normal course
of business.
Capital Assets Under the requirements of GASB 34, capital assets include land,
improvements to land, easements, buildings, building improvements,
vehicles, machinery, equipment, works of art and historical treasures,
infrastructure and all other tangible or intangible assets that are used
in operations and that have initial useful lives extending beyond a
single reporting period.
Capitalization Threshold The dollar value at which a government elects to capitalize tangible or
intangible assets that are used in operations and that have initial
useful lives extending beyond a single reporting period.
Depreciation The process of allocating the cost of assets over a period of time,
rather than deducting the cost as an expense in the year of acquisition.
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Depreciation Method The method used to calculate the allocation (depreciation) of the cost
of a capital asset over its estimated useful life.
Estimated Useful Life An accounting estimate of time period that an asset will be able to be
used for the purpose for which it was purchased or constructed.
Fixed Asset An item obtained by the city with a value greater than $5,000 and an
estimated useful life greater than one year.
Full Month Convention Under a full month convention, property placed in service at any time
during a given month is treated as if it had been placed in service on
the first day of that month. This allows depreciation to be taken for
the entire month in which the asset is placed in service. If the property
is disposed of before the end of the estimated useful life, no
depreciation is allowed for the month of disposition.
Furniture & Fixtures Assets that are used by people in any city facility that is considered
furniture or fixtures.
Forfeited Property Property seized by Police Department that will be used by the City.
The City policy on forfeited property should be followed.
Infrastructure Assets that are long-lived capital assets that normally are stationary in
nature and can be preserved for a significantly greater number of
years than most capital assets. They are permanent installations with a
value greater than $100,000. Examples include water/sewer mains,
roads, bridges, tunnels, drainage systems, etc.
Infrastructure
Improvements Infrastructure improvements are capital costs that materially extend
the useful life or increase the value of the infrastructure, or both.
Land Any parcel of land that is City owned whether developed or
undeveloped. Include costs for professional fees, demolition, interest,
taxes, commissions, etc.
Land Improvement Grading, roads and parking lots on city owned land that will be
capitalized.
Inexhaustible Expenditures for improvements that do not require maintenance or
replacement, expenditures to bring land into condition to commence
erection of structures, expenditures for improvements not identified
with structures, and expenditures for land improvements that do not
deteriorate with use or passage of time are additions to the cost of
land and are generally not exhaustible and therefore are not
depreciable.
Exhaustible Other improvements that are part of a site, such as parking lots,
landscaping and fencing are usually exhaustible and are therefore
depreciable. Depreciation of site improvements is necessary if the
improvement is exhaustible.
Machinery & Equipment Includes motorized and non-motorized equipment that has a primary
function of the City of Kenyon street, park or utility maintenance. It
includes items such as tractors, mowers and snow blowers, etc.
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Office Equipment An item used by employees to perform a mechanized task in an office
environment. For example, typewriters, telephones and adding
machines. However, cameras, VCR's, cellular phones, refrigerators
and microwaves, etc. are also included in this category. This category
does not include computers, as there is a separate distinct category for
computer equipment.
Park Improvements Improvements made to a city park that will be capitalized. This
category would include items such as playground equipment, back
stops, bleachers, flagpoles, etc.
Salvage Value The salvage value of an asset is the value it is expected to have when
it is no longer useful for its intended purpose.
Tools & Other Equipment This category includes all small tools and equipment such as chain
saws, jack hammers, battery chargers, post drives, etc. Vehicle
equipment as defined below is excluded from this category.
Vehicles Motorized vehicles owned by the city such as trucks and squad cars.
Vehicle Equipment Equipment that is installed in/on a motor vehicle such as radios, wing
plows, sanders, lighting packages and toolboxes.
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SECTION 3. CAPITAL ASSESTS AND CAPITALIZATION THRESHOLDS
A capital asset is real or personal property that has a value equal to or greater than the capitalization
threshold for the particular classification of the asset and has an estimated useful life greater than one
year. The city reports capital assets in the follow categories:
Land/Land Improvements
Other Improvements
Buildings/Building Improvements
Machinery and Equipment
Vehicles
Infrastructure
For financial statement purposes only, a capitalization threshold is established for each
capital asset category as follows:
Land/Land Improvements $10,000
Other Improvements $25,000
Buildings $25,000
Building Improvements $25,000
Machinery and Equipment $5,000
Vehicles $5,000
Infrastructure $100,000
Other Assets $5,000
Capital assets should be recorded and reported at their historical costs, which include the vendor's
invoice (plus the value of any trade-in or allowance, if reflected on the invoice) plus sales tax, initial
installation cost (excluding in house labor), modifications, attachments, accessories, or apparatus
necessary to make the asset usable and render into service. Historical costs also include ancillary
charges such as freight and transportation charges, site preparation costs, and professional fees.
Capital asset improvement costs should be capitalized if the costs exceed the capitalization threshold
and either the value of the asset or estimated life is increased by 25% of the original cost, or the cost
results in an increase in the capacity of the asset, or the efficiency of the asset is increased by more
than 10%.
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SECTION 4. ACQUISITIONS AND RETIREMENTS
When a department acquires a new asset, the department head is responsible for completing an
“Asset Acquisition Form” and providing the City Administrator with the Original. (An example of
this form is attached.)
Noted on the Asset Acquisition Forms should be the following:
1. Description The description should clearly describe the asset, keeping in mind
that this description will be used to help identify the asset in the
future, without being too lengthy.
2. Expenditure This is the expenditure account that the invoice for the asset is
Account: coded to.
3. Location: This is the intended location in which the asset will be stored.
4. Vendor: This is the name of the vendor from whom the asset was
purchased.
5. Acquisition Date: This is the date the asset was acquired.
6. Manufacturer: This is the name of the manufacturer of the asset, if applicable.
7. Model Number This is the model number assigned to the asset by the
manufacturer, if applicable.
8 Serial Number: This is the serial number assigned to the asset by the
manufacturer, if applicable.
9. Invoice Number: This is the vendor’s invoice number for the asset.
10. Cost: This is the cost of the item. Cost will be based on the invoice plus
additional costs of preparing the asset for use. Trade-in values will
not be used to reduce the carrying cost of the new asset.
11. Estimated Useful This is the standard useful life of the item based on the chart
Life: Section 7.
The acquisition form should be signed by the department head. The City Administrator should input
asset acquisition forms monthly.
The City Administrator is responsible for recording completed construction projects in the year
completed.
When a department retires or transfers out an asset, the department head is responsible for
completion of an “Asset Retirement/Transfer Form”. The City Administrator must receive the
original. (An example of this form is attached.)
The Fixed Asset Retirement/Transfer form should include the following information:
1. Asset Description: The description should be detailed and should include the year,
model, model number, color, make, type and other pertinent
information relating to the asset.
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2. Department: This line refers to the department retiring or otherwise changing the
asset.
3. Date of Change: This is the date the change took place.
4. Type of Change: The department head should state whether the asset was sold,
transferred, destroyed or traded in.
5. Asset Number: This is the number that is assigned to the asset and on record with the
City Administrator.
If SOLD the amount of the sale and copy of receipt of cash
should be attached.
If TRANSFERRED, the name of the department receiving the
asset and its new location in which the asset will be stored or
used.
If TRADE IN the amount of the trade in allowance received on a
new item. Description of new item that trade was applied
towards.
If DESTROYED the amount of compensation received from
insurance, if the asset was destroyed as a result of an accident. A
copy of the cash receipt should be attached. If the asset was
destroyed, please note how it was destroyed, examples would
include junked, totaled in an accident, stolen, etc.
The Asset Retirement/Transfer Form should be signed by the department head. The City
Administrator should input Asset Retirement/Transfer Form information monthly.
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SECTION 5. FIXED ASSET INVENTORY VALUATION AND CAPITALIZATION
CRITERIA
Fixed assets that are purchased, cost will be based on the invoice plus additional costs of preparing
the asset for use. Trade-in values will not be used to reduce the carrying cost of the new asset.
Assets purchased under a lease or installment method should be valued at the discounted present
value of total payments. Additional costs will include those necessary so the asset may be ready for
use.
Assets acquired by donation, cost will be fair value on date of gift and any costs of preparing asset
for use.
Property acquired under eminent domain will have a cost determined by the court plus any additional
attorney fees, or costs associated with preparing land for intended use.
Assets acquired by forfeiture/seizure are based on the fair value on date of forfeiture/seizure and
additional costs associated with preparing the asset for intended use.
For all fixed assets the additional costs of preparing the asset for intended use includes,
but is not limited to, the following:
1. Land: Legal fees, appraisal and negotiation fees,
surveying fees, site preparations costs, demolition
of unwanted structures and damage payments.
2. Buildings & Improvements: Architect fees, legal fees, appraisers, costs of
fixtures, damage claims, insurance premiums,
interest, and related construction costs.
3. Machinery, Equipment & Furniture: Transportation charges, installation costs
4. Motor Vehicles: Transportation charges, painting, and installation of
additional equipment.
5. Street Lighting Streetlights acquired through a city installed project
will be valued at either the contractors' costs plus a
prorated share of all other project costs, or the
contractor costs plus 35%. Streetlights acquired
through a developer installed project will be valued
at the contractor costs plus 35%, or current fair
market value (based on an engineering estimate)
plus 35%.
6. Park Improvements Physical improvements to park land that are not
removable or do not increase the value of the land
will not be capitalized, including trails, parking
area, grading, ag limed surfaces, drainage pipes, etc.
Removable, replaceable fixtures or buildings such
as fencing, play equipment, and picnic shelters will
be capitalized.
It will be the responsibility of the department head to inform the City Administrator of
any additional costs associated with an asset.
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SECTION 6. SALE OF ASSETS
No assets owned by the city shall be sold to an officer or employee of the city unless the sale
conforms to Minnesota Statue 15.054. Property, except real property, may be sold to an employee
after reasonable public notice at a public auction or by sealed bid, if the employee is the highest
bidder and is not directly involved in the auction sealed bid process.
SECTION 7. DEPRECIATION
New to general governmental capital assets is the requirement to depreciate those assets over their
estimated useful lives. Depreciation is the process of allocating the cost of an asset over the periods
that asset is used for its intended purpose.
Capital assets should be depreciated over their estimated useful lives unless they are:
Inexhaustible (i.e., land and land improvements, certain works of art and historical treasures),
Infrastructure assets reported using the modified approach, or
Construction work in progress
For financial statement purposes, the straight-line method will be used to calculate depreciation for
each capital asset recorded. Under the straight-line depreciation method, the basis of the asset is
written off evenly over the useful life of the asset. The same amount of depreciation is taken each
year. In general, the amount of annual depreciation is determined by dividing an asset's depreciable
cost by its estimated life. The total amount depreciated can never exceed the asset's historic cost less
salvage value. At the end of the asset's estimated life, the salvage value will remain.
At the end of the asset's estimated life, the salvage value will remain.
Standard estimated useful life guidelines are as follows:
Buildings 7-40 years
Buildings Foundation/Frame/Structure 40 years
Buildings-Temporary 25 years
HVAC Systems (ale heating) 20 years
Roof 20 years
Electrical 20-30 years
Plumbing 20-30 years
Sprinkler System 20 years
Security/Fire Alarm System 10 years
Cabling 10 years
Floor Covering (other than carpet) 15 years
Carpeting 7 years
Interior Construction 15 years
Interior Renovation 10 years
Fire Alarm System 10 years
Telephone Equipment 10 years
Machinery, Equipment, Radio 5-40 years
Water Meters 20 years
Business/Office Equipment 7-10 years
Athletic Equipment 5 years
Audio Visual Equipment 7 years
Radio Communications 7 years
Fire Department Equipment 7 years
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Furniture 15 years
Grounds Equipment - Mowers 7 years
Kitchen Equipment - Appliances 10-12 years
Outdoor Equipment - Playgrounds 10 years
Custodial Equipment 5 years
Photocopiers 5 years
Mounted Equip w/Truck Chassis 8 years
Plazas and Pavilions 40 years
Vehicles 3-50 years
Cars & Light Trucks 3-8 years
Heavy trucks (more than 13,000lbs) 8-10 years
Fire Trucks 25 years
Heavy Equipment-Loaders, Graders 5-50 years
Boat 10 years
Land Not Depreciable
Infrastructure 25-50 years
Sewer Mains, Lift Stations 50 years
Water Mains 50 years
Streetlights 30 years
Wells & Pump Houses 25 years
Roads & Highways 20-50 years
(includes curb & gutter)
Paved 40 years
Asphalt (Rural) 40 years
Asphalt (Urban) 20 years
Non-Paved 50 years
Public Parking Lots 15 years
Sidewalks 16-20 years
Sewer System (Storm & Sanitary) 20-40 years
Water System 20-40 years
Land Improvements 5-30 years
Fencing, Gates 20 Years
Landscaping, Ball Park 10-30 years
Parking Lots 15 years
Outside Sprinkler Systems 20 years
Athletic Fields, Bleachers 10-15 years
Paths and Trails 20 years
Tennis & Basketball Courts 20 years
Retaining Walls 20 years
Outdoor Lighting 20 years
Outdoor Equipment 20 years
Benches, Tables, Grills 5 years
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FIXED ASSET RETIREMENT/TRANSFER FORM
Asset No.: _______________________________________________________________
Description: ______________________________________________________________
Department: ______________________________________________________________
Date of Change: ___________________________________________________________
Type of Change: ___________________________________________________________
Sold: ________________________________________________________
Transferred: __________________________________________________
Trade In: _____________________________________________________
Destroyed: ____________________________________________________
Entered on the Fixed Asset System: Yes or No
Department Head: __________________________________________________________
City Administrator: _________________________________________________________
Notes:
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
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FIXED ASSET ACQUISITION FORM
Asset No: ______________ Description: ____________________________________________
Expenditure Account: ___________________________________________________________
Location: _____________________________________________________________________
Manufacturer: _________________________________________________________________
Model No. ____________________________________________________________________
Serial No. ____________________________________________________________________
Vendor: Invoice No. ____________________________________________________________
Acquisition Date: Cost: _________________________________________________________
Estimated Useful Life: __________________________________________________________
Entered on the Fixed Asset System Y or N
Notes:
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
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AGENDA ITEM NO. XI.D
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: August 20, 2024
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: New Business
AGENDA SECTION: NEW BUSINESS
SUBJECT: Approve Classification and Compensation Plan for Kenyon
SUGGESTED ACTION: MOTION NEEDED
ATTACHMENTS:
CLASSIFICATION AND COMPENSATION PLAN.docx
CLASSIFICATION AND COMPENSATION PLAN2.docx.pdf
70
REQUEST FOR COUNCIL ACTION
Agenda Item: Department: Requested Council Meeting Date: Submitted By:
ADMINISTRATION AUGUST 20, 2024, FINANCE DIRECTOR
AND INTERIM CITY
ADMINISTRATOR
TITLE OF ISSUE: APPROVAL OF CITY OF KENYON CLASSIFICATION AND
COMPENSATION PLAN
BACKGROUND AND SUPPLEMENTAL INFORMATION: On June 11, 2024, the city council
identified its first and second goals for completion in the next six months.
The first priority was to fill the city administrator position with a capable long-term person. That
process is well underway with finalist interviews scheduled for October 29, 2024.
The council’s second priority was to prepare and approve a classification and compensation plan
for 2024 and 2025. This plan is a key means of communicating the city’s pay philosophy to anyone
who wants to know, whether they are inside or outside the organization.
The two plans include both Kenyon Public Utility Employees pursuant Kenyon City Code Section
310.15 Public Utilities Commission and Library Board Employees pursuant to Kenyon City Code
Section 310.13 Library Board.
The Classification Plan- The classification plan is constructed by reviewing job descriptions
throughout the organization and awarding points to each based upon various responsibility criteria.
In our case the consultant divided the plan into nineteen vertical grades. The more points the higher
the grade of the position. The higher the grade the greater the pay possibility. Across the top of the
plan from left to right is each department and the positions in each department (Administration,
Public Works, Kenyon Utility, Finance, Library, and Liquor Store.)
The Compensation Plan- The compensation plan is assembled by collecting pay information for
similarly pointed positions in communities who tend to be in competition with Kenyon for the same
employees. Like the Classification Plan, the grades are displayed down the left side with the twelve
pay steps of each of the nineteen grades displayed horizontally. This document provides a
visualization of the detailed pay system and where each position resides in it.
Notes- The notes help the reader to understand how the compensation/classification plans
operate. The two plans are typically updated every two to three years to keep up with changes in
the marketplace.
SOURCE OF FUNDING: Various funds
REQUESTED COUNCIL ACTION: As the city council is aware, pay adjustments for 2024 have
already been made for three of the city’s four employee groups. Adoption of the two plans by the
city council would allow comparable adjustments to the last group. Beginning in 2025 the
compensation and classification plan as well as the performance evaluation plan will be applicable
to all groups at the beginning of the year. The plans will be updated for all employee groups based
upon the market and city council’s action. Action tonight is a Motion, second and vote to adopt the
2024 and 2025 City of Kenyon Compensation and Classification Plans and direct their
implementation effective retroactively on July 1. 2024.
SUPPORTING DOCUMENTS ATTACHED:
Resolution Ordinance Contract Minutes OTHER
X
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AGENDA ITEM NO. XI.E
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: August 20, 2024
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: New Business
AGENDA SECTION: NEW BUSINESS
SUBJECT: TIF 4-4 Fund Transfer
SUGGESTED ACTION: FYI Infomation Only
ATTACHMENTS:
TIF 4-4 Fund Transfer.docx
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REQUEST FOR COUNCIL ACTION
Agenda Item: Department: Requested Council Meeting Date: Submitted By:
FINANCE August 21, 2024 FINANCE DIRECTOR
KYLLO
TITLE OF ISSUE: TIF 4-4 Fund Transfer
BACKGROUND AND SUPPLEMENTAL INFORMATION:
Per City of Kenyon Resolution 2022-21, the 2004 Sunset Home TIF 4-4 was Decertified on
11/21/2022. Upon completion of the FY23 audit, there was a fund balance remaining of $17,611.98.
Per discussion with the auditors and Goodhue County, these funds must be returned to Goodhue
County for the County to redistribute.
SOURCE OF FUNDING: 402-25300
REQUESTED COUNCIL ACTION: Sent remaining funds to Goodhue County for the County to
redistribute as requested.
FYI - Only
SUPPORTING DOCUMENTS ATTACHED:
Resolution Ordinance Contract Minutes OTHER
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AGENDA ITEM NO. XI.F
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: August 20, 2024
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: New Business
AGENDA SECTION: NEW BUSINESS
SUBJECT: Resolution 2024-19: Committing Capital Fund Balances
SUGGESTED ACTION: MOTION NEEDED
ATTACHMENTS:
Fund Transfers Budget (003) (002).docx
Resolution 2024-19 Committing Capital Fund Balances.docx
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REQUEST FOR COUNCIL ACTION
Agenda Item: Department: Requested Council Meeting Date: Submitted By:
FINANCE AUGUST 20, 2024, FINANCE DIRECTOR
KYLLO
TITLE OF ISSUE: AUTHORIZATION OF VARIOUS FUND TRANSFERS
RESOLUTION 2024-19: COMMITTING CAPITAL FUND BALANCES
BACKGROUND AND SUPPLEMENTAL INFORMATION:
Fund Balance Policy #23 states that the responsibility for designating funds to specific
classifications shall be as follows: Committed Fund Balances – City Council is the highest level of
decision – making authority, and the formal action that is required to be taken to establish, modify,
or rescind a fund balance commitment is a resolution approved by the City Council.
Below are funds that remain with a balance. After a discussion with the auditors, these can be
closed pending approval from the council.
1. Fund 210 is comprised of Police Forfeitures. This fund has not been used since 2015, at the
end of 2023, funds of $1,269.26 remain. In discussion with Chief Sjoblom, these funds would
be used to pay off the taser lease early and not have to levy for those funds.
2. Fund 240 is the COVID CARES Act Funds. These funds must be used by December 31,
2024. The fund balance is $10,416.71. Below are recommendations for transfers
a. Funds towards the payment of the loader (staff recommendation)
b. Shelter at Trondheim Park
c. Depot Park Fund
3. Fund 307 2007 GO Refunding Bonds. This bond was completed in 2022 and the end of
2023, there was a remaining balance of $507.39.
4. Fund 336 2019 Ford F150 has a negative Fund balance of $3,889.32 as there are excess
moneys in the AP account. Staff would recommend completing an adjusting journal entry to
zero out this account and close out the fund.
SOURCE OF FUNDING: As indicated above.
REQUESTED COUNCIL ACTION: Many area cities are using the COVID Cares funds to pay off
debt or purchase much needed equipment. Staff recommends transferring the excess fund
balances to the capital outlay fund to replace the moneys used to purchase the front end loader
that was purchased in May 2024.
SUPPORTING DOCUMENTS ATTACHED:
Resolution Ordinance Contract Minutes OTHER
X
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RESOLUTION NO. 2024-19
CITY OF KENYON
COUNTY OF GOODHUE
STATE OF MINNESOTA
RESOLUTION COMMITTING CAPITAL FUND BALANCES
WHEREAS, The Governmental Accounting Standards Board’s Statement #54 definition
of revenue funds states that special revenue funds are used to account for and report the proceeds
of specific revenue sources that are restricted or committed to expenditures for specific purposes
other than debt service or capital projects; and,
WHEREAS, the City of Kenyon has previously adopted Administraive Policy #23
acknowledging its authority to commit, assign, or evaluate existing fund-balance classifications
and identify the intended uses of committed or assigned funds; and
WHEREAS, the term “proceeds of specific revenue sources” establishes that one or more
specific restricted or committed revenues should be the foundation for a special revenue fund and
comprise a substantial portion of the fund’s revenues; and,
WHEREAS, investments earnings and transfers from other funds do not meet the
definition of a specific revenue source; and,
WHEREAS, the City will provide additional amounts to the Council following the annual
audit and, has determined to commit capital fund balances for the City in the amount determined
annually by the audit, and,
NOW, THEREFORE, BE IT RESOLVED, that the City of Kenyon, hereby commits to
utilizing portions of its capital fund balance, as indicated by the committed fund classification in
its financial statements, for the following purposes, as shown in appendix A:
Adopted by the City Council of the City of Kenyon on this 20th day of August, 2024.
Douglas Henke
Mayor
ATTEST:
Holli Gudknecht
Deputy City Clerk
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EXHIBIT A
RECOMMENDATIONS
FUND SPECIFIC REVENUE SOURCES FOR TRANSFERS
Fund 210: Police Police Forfeitures fund has not been used since Funds would be used to pay
Forfeitures 2015. At the end of 2023, funds of $1,269.26 off the taser lease early and
remain. not have to levy for those
funds.
Fund 240: COVID These funds must be used by December 31, Recommendations for
CARES Act Funds 2024. The fund balance is $10,416.71 transfers:
1. Funds towards the
payment of the loader
(staff recommendation)
2. Shelter at Trondheim
Park
3. Depot Park Fund
Fund 307: 2007 GO This bond was completed in 2022 and the end of Recommendations for
Refunding Bonds 2023, there was a remaining balance of $507.39 transfers:
1. Funds towards the
payment of the loader
(staff recommendation)
2. Shelter at Trondheim
Park
3. Depot Park Fund
Fund 336: 2019 Ford Fund has a negative balance of $3,889.32 as Staff would recommend
F150 there are excess moneys in the AP account. completing an adjusting
journal entry to zero out this
account and close out the
fund.
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AGENDA ITEM NO.
XII.A
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: August 20, 2024
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: Miscellaneous
AGENDA SECTION: F.Y.I. - Department Updates
SUBJECT: FYI 8/20/24
SUGGESTED ACTION: Information Only
ATTACHMENTS:
FYI 8-20-24.pdf
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