Packet text, August 29, 2024
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- 8-29-24 special session (1) special · 13k chars
- 8-29-24 work session work session · 63k chars
Highlighted passages are the agenda items linked from the meeting page.
AGENDA
CITY COUNCIL SPECIAL SESSION
August 27, 2024
5:00 PM
I. Call to Order
II. Agenda
II.A Agenda
Summary Report
8-29-24 Agenda Work Session.doc
III. Business to be discussed and Possible Action
III.A Review Classification and Compensation Plan for Kenyon
Summary Report
CLASSIFICATION AND COMPENSATION PLAN.docx
2025 Compensation Plan.pdf
notes for plan.pdf
III.B Review Proposed 2025 Budget and Levy
Summary Report
City Council Meeting Memorandum.docx
CouncilPacket - Budget.pdf
III.C Other
Summary Report
IV. Adjourn
1
AGENDA ITEM NO. II.A
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: August 27, 2024
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: Agenda
AGENDA SECTION: Agenda
SUBJECT: Agenda
SUGGESTED ACTION:
ATTACHMENTS:
8-29-24 Agenda Work Session.doc
2
AGENDA
City Council Work Session
August 29, 2024
5:00 pm
Kenyon City Hall
I. Call to Order
II. Review Classification and Compensation Plan for Kenyon
III. Review Proposed 2025 Budget and Levy
IV. Other
V. Adjourn
Holli Gudknecht, Deputy City Clerk
Posted: August 26, 2024
3
AGENDA ITEM NO. III.A
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: August 27, 2024
SUBMITTED BY: Holli Gudknecht, Finance
ITEM TYPE: New Business
AGENDA SECTION: Business to be discussed and Possible Action
SUBJECT: Review Classification and Compensation Plan for Kenyon
SUGGESTED ACTION:
ATTACHMENTS:
CLASSIFICATION AND COMPENSATION PLAN.docx
2025 Compensation Plan.pdf
notes for plan.pdf
4
REQUEST FOR COUNCIL ACTION
Agenda Item: Department: Requested Council Meeting Date: Submitted By:
ADMINISTRATION AUGUST 29, 2024, FINANCE DIRECTOR
AND INTERIM CITY
ADMINISTRATOR
TITLE OF ISSUE: CITY OF KENYON CLASSIFICATION AND COMPENSATION PLAN
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.
SUPPORTING DOCUMENTS ATTACHED:
Resolution Ordinance Contract Minutes OTHER
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AGENDA ITEM NO. III.B
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: August 27, 2024
SUBMITTED BY: Holli Gudknecht, Finance
ITEM TYPE: New Business
AGENDA SECTION: Business to be discussed and Possible Action
SUBJECT: Review Proposed 2025 Budget and Levy
SUGGESTED ACTION:
ATTACHMENTS:
City Council Meeting Memorandum.docx
CouncilPacket - Budget.pdf
10
CITY OF KENYON
ANNUAL BUDGET
FOR FISCAL YEAR BEGINNING
JANUARY 1, 2025
DIRECTORY OF OFFICIALS
(Upon Adoption)
Douglas Henke Mayor
Mary Bailey Councilmember
Molly Ryan Councilmember
Kim Helgeson Councilmember
Lee Sjolander Councilmember
Frank Boyles, Interim City Administrator
Whitney Kyllo, Finance Director
Wayne Ehrich, Public Works Director
Jeff Sjoblom, Chief of Police
Michelle Otte, Library Director
Holli Gudknecht, Deputy Clerk
Matt Bartel, Bar Manager
Randy Eggert, Operations Superintendent
11
Mayor Henke and
Members of the City Council
Dear Mayor and City Council:
2025 BUDGET OVERVIEW
The budget summaries enclosed within this document include budgets for the General Fund, Special
Revenue Funds, Debt Service Funds, Capital Projects Funds, and Enterprise Funds for the City of
Kenyon. The Council and Department Heads have held budget work sessions over the past several
months to discuss 2025 budget priorities.
The 2025 preliminary budget includes a net tax levy certification for taxes payable in 2025 in the
amount of $1,400,000. This amount is an increase of $122,035 over last year’s final certified net tax levy
which equates to a 9.55% increase. By comparison, the preliminary levies submitted by all Minnesota
Cities in 2024 averaged a 8.4% increase.
12
Review Proposed 2025 Budget and Levy
The purpose of the work session will be to review the levy portion of the 2025 draft budget. This work
will focus on the portions of the budget that are funded by the levy. The preliminary levy must be
adopted by the city council and preorte to the county no later than September 30, 2024. The maximum
levy must be certified (adopted) by the Council by December 28, 2024.
Levy
2024 City Levy $1,277,965
Proposed 2025 levy based on an 9.55% ($122,035) increase to $1,400,000.
Estimates of Impacts on residential property:
Year $150,000 $200,000 $250,000 $300,000 $350,000
*2022 $1,093 $1,564 $2,036 $2,508 $2,980
2023 w/ 6.80% $1,167 $1,670 $2,174 $2,679 $3,183
2024 w/ 8.00% $1,261 $1,804 $2,348 $2,893 $3,437
2025 w/ 9.55% $1,381 $1,976 $2,573 $3,169 $3,766
**Data estimated from LMC
Health Insurance
Health insurance premiums have not been provided to the department heads at this time however, there
is an increase of approx. 15% as we are anticipating a larger increase due to adjusting our year end date
from 6/30 to 12/31.
EDA
EDA is requesting a $20,000 increase for the façade program.
General Fund:
The General Fund reflects a projected revenue stream of $2,623,081. The 2025 General Fund Budget is
funded primarily from ad valorem taxes (property taxes in proportion to the value) and Local
Government Aid (LGA). The 2024 LGA increased slightly to $665,114, from $664,265 in 2024 budget.
The General Fund operating expenditures are expected to increase by $256,435 (17%) in 2025 to
$1,763,565. The majority of the increase is based on market rate increases that resulted in the
compensation study completed in 2024, cost of living adjustments (3%), step increases, and health
insurance premium increases. The amount required for funding COLA and benefits for personnel is
estimated at approximately $ 1,215,326.00 within the General Fund, which is an increase of
approximately $225,000 from prior year.
Within the General Fund, Legal Fees and Engineering Fees have historically been over budget, the City
will increase the budget line to a more conservative number. The City opted to increase the fund from
13
$25,000 in 2024 to $50,000 for 2025. If the City Council concours, it may be appropriate to work with
the City Attorney in an effort to refine our cost assumptions to reduce these associated costs.
Debt Service Funds
Debt Service Funds are established to account for the collection of ad valorem taxes and special
assessments and the payment of principal and interest of general long-term debt. The tax levy for debt
service for taxes payable in 2025 $323,207 which is an increase from prior year as there was new
issuances of bonds, $276,515 in 2024.
Capital Project Funds
Capital Funds include the General, Police, Fire, Streets, Library, Parks, Pool. The goal for 2025 is to
create a detail Capital Improvement Plan for all departments to ensure fund balances are properly funded
for any improvements that are needed beyond the 10 year street projects. Expenditures for the Capital
Replacement Fund are generated by franchise tax, grants, and fund balance. The goal for the Capital
Improvement Plan is to structure all of these funds to reflect a relatively level amount of annual
expenditures to assure city infrastructure is maintained or replaced as appropriate.
Overall Levy Increase
Based on the proposed 2024 budget a 9.55% final levy increase would be recommended. This amount
could still be lowered before the end of the year.
SUMMARY
Per MN Statute, 275.07 subd 1, the City Council must certify the levy submitted by The City by
December 28, 2024. The budget is a complete financial plan for all City funds and activities for the
fiscal year. The City Council is responsible for review, revision and adoption of the budget and tax levy.
The 2025 Budget is a credit to the resourcefulness and dedication of the City’s Leadership Team.
Respectfully submitted,
Whitney Kyllo
Finance Director
14
CITY OF KENYON PROPOSED 2025 LEVY BUDGET
$1,107,960 $1,183,301 $1,277,965 10.00% 3.56% 5.56%
2022 2023 2024 2025 2026 2027
Budget Budget Budget Budget Budget Budget
Levy Increase Levy Increase Levy Increase Levy Increase Levy Increase Levy Increase
Fund 101 General Fund
Budgeted Expenditures (operating) - ($1,369,075) ($1,397,672) ($1,507,130) 17% ($1,763,565) ### ($1,826,348) ($1,927,893)
General Government ($520,810) ($452,968) ($421,472) ($592,278) ### ($613,363) ($647,466)
Police ($433,015) ($438,542) ($499,066) ($555,837) ### ($575,625) ($607,630)
Public Works - Streets, Pool, Parks ($408,750) ($456,058) ($477,268) ($600,450) ### ($621,826) ($656,400)
Other General Accounts ($6,500) ($6,500) ($6,500) ($15,000) ### ($15,534) ($16,398)
Transfers to capital fund (non-operating)
General
Police Department ($9,000) ($9,000) ($9,000) ($9,000) ($9,000) ($9,000)
Public Works/Streets Dept ($45,000) ($45,000) ($45,000) ($45,000) ($45,000) ($45,000)
Municipal Pool ($35,000) ($35,000) ($35,000) ($35,000) ($35,000) ($35,000)
Parks ($15,000) ($15,000) ($15,000) ($5,000) ($5,000) ($5,000)
Historic Gunderson House ($8,000) ($8,000) ($8,000) ($8,000) ($8,000) ($8,000)
Local Govt Aid $586,000 $595,450 $664,265 $665,114 0% $665,114 $665,114
Revenues without Taxes - $295,440 $293,870 $358,160 $292,730 ### $292,730 $292,730
Levy - ($599,635) ($576,748) ($493,881) ($907,721) ($970,504) ($1,072,049)
Fund 203 Fire Department & First Responders
Expenditures - ($197,325) ($193,009) ($264,181) ($235,398) ### ($243,778) ($252,457)
Revenues without Taxes - $115,970 $132,032 255,372.69 137,285 ### $142,172 $143,285
Levy - ($81,355) ($60,977) ($8,808) ($98,113) ($101,606) ($109,172)
Fund 204 Library
Expenditures - ($181,410) ($145,489) ($182,413) ($191,512) 5% ($198,330) ($205,390)
Revenues without Taxes - $40,030 $43,404 $46,738 51,375 ### $51,375 $51,375
Levy - ($141,380) ($102,085) ($135,675) ($140,137) ($146,955) ($154,015)
Fund 205 Economic Development Authority
Expenditures - ($28,970) ($45,490) ($29,781) ($72,876) ### ($55,470) ($58,555)
Revenues without Taxes - $5,900 $6,049 $5,400 $3,000 ### $3,000 $3,000
Levy - ($23,070) ($39,440) ($24,381) ($69,876) ($52,470) ($55,555)
Fund 209 2015 Fire Truck Capital Lease
Expenditures - ($52,430) ($9,577) $0 $0 $0 $0
Assessment Revenue $52,430 $0 $0 $0 $0 $0
Levy - $0 ($9,577) $0 $0 $0 $0
Fund 301 2012 GO IMP BONDS STREETS
Expenditures - ($10,240) ($9,577) $0 $0 $0 $0
Assessment Revenue $0 $0 $0 $0 $0 $0
Levy - ($10,240) ($9,577) $0 $0 $0 $0
Fund 303 Debt Service GO Bond (2016A First St) Street portion
Expenditures - ($28,675) $0 ($27,790) ($26,461) ($26,461) ($26,461)
Assessment revenue $9,030 $8,182 $8,182 $8,182 $8,182 $8,182
Levy - ($19,645) ($8,182) ($19,608) ($18,279) ($18,279) ($18,279)
Fund 310 Street portion
Expenditures - ($127,066) ($138,737) ($138,259) ($146,464) ($146,464) ($146,464)
Assessment revenue $40,715 $38,747 $38,747 $38,747 $38,747 $38,747
Levy - ($86,351) ($99,990) ($99,512) ($107,717) ($107,717) ($107,717)
Fund 320 2016B CIP Fire Hall
Expenditures ($95,680) ($91,125) ($91,125) ($91,116) ($91,125) ($91,125)
Revenues without Taxes $0 $0 $0 $0 $0 $0
Levy - State of MN recommends 105% ($95,680) ($91,125) ($91,125) ($91,116) ($91,125) ($91,125)
Fund 321 2016B USDA Note Fire Hall
Expenditures (paid from capital in 2018) ($19,340) ($19,341) ($19,341) ($19,341) ($19,341) ($19,341)
Revenues without Taxes $0 $0 $0 $0 $0 $0
Levy - State of MN recommends 105% ($19,340) ($19,341) ($19,341) ($19,341) ($19,341) ($19,341)
Fund 323 2023A GO BOND
Expenditures - - $0 ($39,825) ($54,058) ($54,058)
Revenues without Taxes $0 $0 $0 $0 $0 $0
Levy - $0 $0 $0 ($39,825) ($54,058) ($54,058)
Fund 331 CAPITAL LEASE - 2020 FREIGHTLINER
Expenditures - (Lease payment paid from capital fund) ($36,525) ($36,523) ($36,523) ($36,523) ($36,523)
Transfer from capital fund $36,525 $36,523 $36,523 $36,523 $36,523
Levy - - - - - - -
Fund 336 2019 FORD F150 LEASE
Expenditures ($8,150) ($8,146) $0 $0 $0 $0
Transfer from capital fund $8,150 $8,146 $0 $0 $0 $0
Levy - $0 $0 $0 $0 $0 $0
Fund 402 2004 Sunset Home TIF
Expenditures ($18,960) $0 $0 $0 $0 $0
Revenue $19,000 $0 $0 $0 $0 $0
Levy - ($40) $0 $0 $0 $0 $0
Fund 405 Future STREET PROJECTS
Expenditures ($78,000) ($78,000)
Levy - $0 $0 ($78,000) ($78,000)
Revenue, reserves & transfers $1,209,190 $1,162,403 $1,413,388 $1,232,956 ### $1,159,843 $1,124,433
EXP ($2,173,846) ($2,094,685) ($2,296,543) ($2,623,081) ### ($2,775,898) ($2,859,743)
LEVY $964,656 $932,282 $883,155 $1,390,125 ### $1,616,055 $1,735,310
(Deficit) / Overage 143,303.99 251,019.41 394,809.54 $9,875 ($66,055) ($35,310)
Levy amount 1,107,960.00 1,183,301.00 $1,277,965 $1,400,000 $1,550,000 $1,700,000
Estimated 6.800% 8.000% 8.776% 15.432% 11.955%
Requested 9.549% 9.677% 8.824% 15
All General Funds (Includes Library, Fire, EDA)- Expenses
Actual Budget Actual Budget Actual Budget Actual Budget
2021 2022 2022 2023 2023 2024 2024 2025
Salaries $678,088.37 $710,420.00 $733,900.25 $743,357.00 $801,187.96 $785,705.70 $488,020.36 $946,082.00
Payroll Taxes $35,405.54 $39,105.00 $38,954.51 $41,487.00 $17,345.41 $43,322.00 $28,160.22 $70,978.00
Benefits $314,802.16 $300,040.00 $287,119.77 $291,031.00 $336,255.14 $307,198.25 $175,961.57 $353,728.00
$1,028,296.07 $1,049,565.00 $1,059,974.53 $1,075,875.00 $1,154,788.51 $1,136,225.95 $692,142.15 $1,370,788.00
Training $10,634.70 $26,200.00 $19,223.95 $24,300.00 $18,068.02 $24,200.00 $5,766.41 $20,000.00
Misc Expenses $17,356.18 $15,550.00 $6,847.41 $13,950.00 $9,437.60 $13,700.00 $5,575.36 $8,400.00
Dues & Subscriptions $21,864.86 $13,200.00 $17,298.60 $13,800.00 $28,204.70 $13,800.00 $15,210.45 $14,100.00
Professional Services $129,258.53 $72,800.00 $73,394.87 $80,800.00 $188,571.39 $82,000.00 $154,887.11 $159,240.00
Insurance $31,172.22 $48,000.00 $61,876.85 $52,790.00 $83,801.93 $54,230.00 $37,509.71 $81,813.00
Office Supplies $20,996.21 $20,790.00 $21,451.57 $20,990.00 $25,697.80 $20,990.00 $20,191.45 $27,800.00
Operating $48,113.14 $39,500.00 $56,564.48 $41,600.00 $55,581.39 $45,600.00 $31,417.64 $41,800.00
Property Tax $1,312.00 $1,300.00 $3,554.00 $1,465.00 $1,406.00 $1,465.00 $1,422.00 $1,500.00
Contracted Services $7,419.70 $7,200.00 $7,801.87 $7,200.00 $6,350.63 $7,200.00 $8,163.16 $9,500.00
Utilities $135,329.37 $138,365.00 $158,048.69 $99,390.00 $154,135.74 $101,220.00 $91,504.61 $114,286.00
Bank Fees $196.11 $250.00 $202.83 $260.00 $233.03 $250.00 $312.08 $200.00
Other Operating Expenses $21,925.70 $32,630.00 $20,675.44 $33,080.00 $52,621.83 $70,230.00 $29,003.74 $28,600.00
Repairs and Maintenance $122,724.10 $137,700.00 $174,742.79 $139,900.00 $142,206.38 $148,400.00 $83,871.70 $153,200.00
Donations $5,000.00 $10,000.00 $10,000.00 $12,000.00 $12,000.00 $12,000.00 $13,725.43 $12,000.00
Police - Fire Arms $0.00 $0.00 $0.00 $0.00 $1,612.89 $0.00 $749.30 $1,500.00
Small Tools and Equipment $2,888.58 $1,600.00 $1,762.92 $1,600.00 $1,568.75 $2,000.00 $1,568.75 $6,100.00
Special Events $1,661.51 $2,000.00 $1,501.45 $2,000.00 $1,521.76 $2,000.00 $375.17 $2,000.00
Safety $550.58 $700.00 $2,745.31 $700.00 $79,460.71 $700.00 $39,827.59 $8,746.00
Cost of Sales $2,428.13 $2,500.00 $3,906.24 $2,500.00 $3,516.28 $2,500.00 $2,442.01 $3,500.00
AUTOMATION $7,814.36 $8,000.00 $7,849.50 $8,200.00 $6,633.74 $5,600.00 $3,547.04 $5,600.00
BOOKS & OTHER MATERIAL $23,748.70 $22,500.00 $22,860.62 $22,500.00 $22,316.76 $22,500.00 $15,847.35 $22,500.00
Grants $0.00 $0.00 $2,160.00 $0.00 $7,186.00 $0.00 $0.00 $20,000.00
$1,640,690.75 $1,650,350.00 $1,734,443.92 $1,654,900.00 $2,056,921.84 $1,766,810.95 $1,255,060.21 $2,113,173.00
Leases and Debt $2,171.88 $21,230.00 $23,582.02 $62,094.00 $186,263.11 $65,094.00 $169,763.11 $12,226.00
Transfer $58,099.39 $26,000.00 $30,252.29 $26,000.00 $64,046.29 $26,000.00 $0.00 $30,252.00
Transfers $165,000.00 $181,500.00 $206,500.00 $181,500.00 $181,500.00 $181,500.00 ($295,167.60) $198,000.00
CAPITAL OUTLAY $2,346.09 $9,700.00 $12,013.36 $17,200.00 $147,068.39 $59,700.00 $205,118.34 $73,700.00
$1,868,308.11 $1,888,780.00 $2,006,791.59 $1,941,694.00 $2,635,799.63 $2,099,104.95 $1,334,774.06 $2,427,351.00
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General and City Administration Expense Accounts
Actual Budget Actual Budget Actual Budget Actual Budget
2021 2022 2022 2023 2023 2024 2024 2025
Salaries $188,219.69 $196,700.00 $201,552.23 $204,296.00 $230,093.22 $216,112.80 $146,060.41 $263,000.00
Payroll Taxes $13,875.24 $14,890.00 $14,783.72 $15,633.00 $6,480.06 $16,367.00 $10,849.84 $19,278.00
Benefits $88,857.17 $96,200.00 $94,048.78 $102,724.00 $111,640.91 $109,537.00 $52,693.04 $115,550.00
$290,952.10 $307,790.00 $310,384.73 $322,653.00 $348,214.19 $342,016.80 $209,603.29 $397,828.00
Office Supplies $20,996.21 $20,790.00 $21,451.57 $20,990.00 $25,697.80 $20,990.00 $19,913.92 $27,500.00
Repairs and Maintenance $3,475.56 $3,500.00 $4,879.45 $3,500.00 $4,268.44 $3,500.00 $6,289.87 $5,000.00
Operating $8,925.65 $10,000.00 $8,667.63 $10,000.00 $4,747.00 $10,000.00 $2,514.40 $5,000.00
Property Tax $6.00 $0.00 $2,172.00 $0.00 $0.00 $0.00 $0.00 $0.00
Professional Services $89,259.68 $42,000.00 $54,101.48 $50,000.00 $128,162.23 $50,000.00 $111,867.57 $94,000.00
Contracted Services $4,919.70 $4,700.00 $5,301.87 $4,700.00 $6,350.63 $4,700.00 $3,163.16 $7,000.00
Other Operating Expenses $2,251.70 $3,500.00 $481.54 $3,500.00 $1,628.34 $3,500.00 $1,932.75 $3,000.00
Training $3,155.67 $2,350.00 $3,914.15 $2,350.00 $810.59 $1,850.00 ($100.00) $1,850.00
Utilities $16,687.61 $16,520.00 $19,105.08 $16,520.00 $19,162.36 $16,520.00 $10,916.15 $18,900.00
Misc Expenses $15,139.19 $11,250.00 $3,073.20 $9,200.00 $4,744.56 $8,700.00 $2,801.48 $4,700.00
Bank Fees $172.00 $250.00 $188.46 $250.00 $213.62 $250.00 $124.47 $200.00
Insurance $3,987.33 $6,250.00 $11,028.91 $7,000.00 $15,295.59 $7,960.00 $6,792.38 $17,200.00
Dues & Subscriptions $16,480.49 $8,200.00 $12,513.20 $8,200.00 $23,238.93 $8,200.00 $9,482.71 $8,100.00
Donations $1,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00
$477,408.89 $439,100.00 $459,263.27 $460,863.00 $584,534.28 $480,186.80 $387,302.15 $592,278.00
Leases and Debt $0.00 $0.00 $0.00 $0.00 $1.00 $0.00 $0.00 $0.00
CAPITAL OUTLAY $0.00 $8,500.00 $0.00 $8,500.00 $7,893.00 $8,500.00 $5,583.54 $0.00
Transfers $17,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$494,408.89 $447,600.00 $459,263.27 $469,363.00 $592,428.28 $488,686.80 $392,885.69 $592,278.00
17
Levy Funds Public Works Expense Funds - Streets
Actual Budget Actual Budget Actual Budget Actual Budget
2021 2022 2022 2023 2023 2024 2024 2025
Salaries $90,710.28 $92,080.00 $107,881.35 $108,972.00 $109,412.84 $114,420.60 $61,096.11 $119,500.00
Payroll Taxes $6,549.50 $7,050.00 $7,521.27 $8,336.00 $2,337.96 $8,785.00 $4,497.15 $9,200.00
Benefits $47,005.83 $45,430.00 $48,575.32 $52,479.00 $60,116.50 $55,871.25 $29,358.98 $67,600.00
$144,265.61 $144,560.00 $163,977.94 $169,787.00 $171,867.30 $179,076.85 $94,952.24 $196,300.00
Repairs and Maintenance $80,045.21 $101,000.00 $117,965.71 $100,000.00 $110,490.50 $106,000.00 $29,353.61 $107,000.00
Cost of Sales $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Operating $11,624.76 $10,000.00 $9,766.59 $10,000.00 $10,429.00 $10,000.00 $4,773.54 $12,000.00
Special Events $1,661.51 $2,000.00 $1,501.45 $2,000.00 $1,521.76 $2,000.00 $375.17 $2,000.00
Contracted Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Other Operating Expenses $530.12 $500.00 $410.89 $500.00 $740.57 $500.00 $237.98 $500.00
Training $0.00 $500.00 $86.55 $500.00 $0.00 $500.00 $0.00 $0.00
Utilities $80,790.21 $81,495.00 $86,128.55 $35,845.00 $86,367.51 $36,745.00 $49,074.17 $40,950.00
Misc Expenses $0.00 $0.00 $476.95 $450.00 $52.50 $450.00 $0.00 $0.00
Bank Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Insurance $4,291.41 $6,720.00 $8,425.13 $7,526.00 $9,405.55 $7,526.00 $4,353.16 $10,000.00
Safety $530.58 $700.00 $2,745.31 $700.00 $535.77 $700.00 $170.27 $700.00
$323,739.41 $347,475.00 $391,485.07 $327,308.00 $391,410.46 $343,497.85 $183,290.14 $369,450.00
Leases and Debt $0.00 $0.00 $0.00 $15,037.00 $157,008.39 $15,037.00 $0.00 $0.00
CAPITAL OUTLAY $0.00 $0.00 $4,975.00 $0.00 $8,650.00 $0.00 $194,479.06 $55,000.00
Transfers $40,000.00 $45,000.00 $62,500.00 $45,000.00 $45,000.00 $45,000.00 $0.00 $45,000.00
$363,739.41 $392,475.00 $458,960.07 $387,345.00 $602,068.85 $403,534.85 $377,769.20 $469,450.00
18
Levy Funds Public Works Expense Funds - Pool
Actual Budget Actual Budget Actual Budget Actual Budget
2021 2022 2022 2023 2023 2024 2024 2025
Salaries $30,070.31 $38,380.00 $40,013.37 $40,030.00 $50,009.03 $42,031.50 $30,535.94 $62,800.00
Payroll Taxes $2,274.14 $2,930.00 $3,033.02 $3,133.00 $3,815.07 $3,133.00 $2,299.89 $12,000.00
Benefits $2,593.57 $5,480.00 $3,493.02 $2,695.00 $6,095.86 $2,695.00 $2,701.40 $3,700.00
$34,938.02 $46,790.00 $46,539.41 $45,858.00 $59,919.96 $47,859.50 $35,537.23 $78,500.00
Repairs and Maintenance $2,536.13 $5,000.00 $3,727.91 $5,000.00 $1,024.82 $5,000.00 $13,495.22 $5,000.00
Cost of Sales $2,428.13 $2,500.00 $3,906.24 $2,500.00 $3,516.28 $2,500.00 $2,442.01 $3,500.00
Operating $7,304.77 $6,400.00 $5,655.11 $7,400.00 $9,059.19 $8,400.00 $8,032.15 $10,800.00
Special Events $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Contracted Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Other Operating Expenses $741.57 $980.00 $683.60 $980.00 $888.77 $1,030.00 $935.00 $950.00
Training $1,705.00 $1,100.00 $1,140.00 $1,200.00 $1,536.06 $1,200.00 $0.00 $1,500.00
Utilities $11,990.76 $12,415.00 $20,208.43 $15,745.00 $15,430.86 $15,745.00 $12,607.22 $17,600.00
Misc Expenses $56.19 $300.00 $31.07 $300.00 $291.33 $300.00 $0.00 $0.00
Bank Fees $5.00 $0.00 $0.00 $0.00 $3.87 $0.00 $177.07 $0.00
Insurance $1,943.03 $3,080.00 $3,889.17 $3,450.00 $3,671.45 $3,450.00 $1,576.82 $3,500.00
Safety $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$63,648.60 $78,565.00 $85,780.94 $82,433.00 $95,342.59 $85,484.50 $74,802.72 $121,350.00
Leases and Debt $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
CAPITAL OUTLAY $1,038.00 $0.00 $0.00 $0.00 $6,361.50 $0.00 $0.00 $7,000.00
Transfers $25,000.00 $35,000.00 $35,000.00 $35,000.00 $35,000.00 $35,000.00 $0.00 $35,000.00
$89,686.60 $113,565.00 $120,780.94 $117,433.00 $136,704.09 $120,484.50 $74,802.72 $163,350.00
19
Levy Funds Public Works Expense Funds - Parks
Actual Budget Actual Budget Actual Budget Actual Budget
2021 2022 2022 2023 2023 2024 2024 2025
Salaries $23,076.95 $28,580.00 $26,245.29 $26,535.00 $28,926.64 $27,831.75 $16,950.89 $53,600.00
Payroll Taxes $1,623.49 $2,190.00 $1,911.20 $2,030.00 $542.86 $2,030.00 $1,266.45 $3,600.00
Benefits $10,529.01 $12,840.00 $12,634.90 $12,305.00 $14,592.26 $12,977.00 $7,773.78 $23,500.00
$35,229.45 $43,610.00 $40,791.39 $40,870.00 $44,061.76 $42,838.75 $25,991.12 $80,700.00
Repairs and Maintenance $4,665.91 $3,700.00 $9,204.64 $4,200.00 $2,018.53 $4,200.00 $9,613.91 $4,500.00
Cost of Sales $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Operating $2,051.64 $1,800.00 $2,062.31 $2,000.00 $2,225.92 $2,000.00 $1,847.00 $2,000.00
Special Events $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Contracted Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Other Operating Expenses $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Training $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Utilities $1,919.14 $2,580.00 $1,734.19 $2,470.00 $2,272.29 $2,470.00 $541.08 $2,650.00
Misc Expenses $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Bank Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Insurance $2,551.97 $4,230.00 $4,327.29 $4,738.00 $9,019.04 $4,738.00 $5,073.25 $10,000.00
Safety $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$46,418.11 $55,920.00 $58,119.82 $54,278.00 $59,597.54 $56,246.75 $43,066.36 $99,850.00
Leases and Debt $0.00 $0.00 $0.00 $4,211.00 $5,779.56 $4,211.00 $0.00 $0.00
CAPITAL OUTLAY $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Transfers $10,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $0.00 $5,000.00
$56,418.11 $70,920.00 $73,119.82 $73,489.00 $80,377.10 $75,457.75 $43,066.36 $104,850.00
20
Levy Funds Public Works Expense Funds
Actual Budget Actual Budget Actual Budget Actual Budget
2021 2022 2022 2023 2023 2024 2024 2025
Salaries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Payroll Taxes $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Benefits $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Repairs and Maintenance $593.83 $500.00 $96.88 $500.00 $118.88 $500.00 $89.03 $200.00
Cost of Sales $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Operating $0.00 $0.00 $5,326.64 $0.00 $19.99 $0.00 $41.17 $0.00
Special Events $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Contracted Services $2,500.00 $2,500.00 $2,500.00 $2,500.00 $0.00 $2,500.00 $5,000.00 $2,500.00
Other Operating Expenses $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Training $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Utilities $74,136.51 $73,210.00 $76,388.48 $27,210.00 $76,253.76 $27,210.00 $44,073.98 $30,500.00
Misc Expenses $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Bank Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Insurance $2,184.53 $3,500.00 $4,981.05 $3,500.00 $7,069.56 $3,500.00 $2,825.90 $7,100.00
Safety $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$79,414.87 $79,710.00 $89,293.05 $33,710.00 $83,462.19 $33,710.00 $52,030.08 $40,300.00
Leases and Debt $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
CAPITAL OUTLAY $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Transfers $8,000.00 $8,000.00 $8,000.00 $8,000.00 $8,000.00 $8,000.00 $0.00 $8,000.00
$87,414.87 $87,710.00 $97,293.05 $41,710.00 $91,462.19 $41,710.00 $52,030.08 $48,300.00
21
Police Fund Expense
Actual Budget Actual Budget Actual Budget Actual Budget
2021 2022 2022 2023 2023 2024 2024 2025
Salaries 259,790.24 266,020.00 266,750.48 272,752.00 291,375.48 289,294.05 182,103.33 346,000.00
Payroll Taxes 5,005.08 5,355.00 5,294.17 5,480.00 1,801.52 5,754.00 5,507.46 22,000.00
Benefits 94,987.76 91,310.00 92,252.25 79,645.00 100,371.56 83,578.00 57,775.20 93,998.00
359,783.08 362,685.00 364,296.90 357,877.00 393,548.56 378,626.05 245,385.99 461,998.00
Office Supplies - - - - - - 245.24 200.00
Repairs and Maintenance 22,497.60 10,500.00 21,787.32 10,500.00 17,939.82 12,000.00 12,381.96 16,500.00
Liquor - COS - - - - - - - -
Operating 14,235.58 5,600.00 18,361.36 6,200.00 23,036.61 8,700.00 10,626.05 5,500.00
Police - Fire Arms - - - - 1,612.89 - 749.30 1,500.00
Professional Services 21,874.85 16,200.00 17,086.39 16,200.00 21,885.16 17,400.00 16,872.98 24,640.00
Other Operating Expenses 15,535.15 2,100.00 6,699.83 3,050.00 8,792.05 3,150.00 2,229.18 3,800.00
Training 1,234.82 3,000.00 5,331.37 3,000.00 2,747.72 3,000.00 3,747.23 3,000.00
Utilities 7,296.39 6,220.00 9,409.94 6,735.00 10,608.05 7,420.00 8,399.19 11,886.00
Misc Expenses 1,976.22 1,200.00 1,707.94 1,200.00 3,523.94 1,500.00 1,537.23 3,000.00
Bank Fees 19.11 - 14.37 10.00 15.54 - 10.54 -
Insurance 9,634.61 13,810.00 14,455.70 15,470.00 29,017.36 15,470.00 12,414.71 20,213.00
Dues & Subscriptions 3,524.00 2,700.00 3,154.00 3,300.00 2,926.57 3,300.00 3,441.84 3,600.00
457,611.41 424,015.00 462,305.12 423,542.00 515,654.27 450,566.05 318,041.44 555,837.00
Leases and Debt - 9,000.00 - 9,000.00 - - - -
CAPITAL OUTLAY - - 2,979.00 6,000.00 6,796.94 48,500.00 3,232.40 9,000.00
Transfers 7,500.00 9,000.00 9,000.00 9,000.00 9,000.00 9,000.00 4,832.40 -
465,111.41 442,015.00 474,284.12 447,542.00 531,451.21 508,066.05 326,106.24 564,837.00
22
Fire Fund Expenses
Actual Budget Actual Budget Actual Budget Actual Budget
2021 2022 2022 2023 2023 2024 2024 2025
Salaries $32.97 $250.00 $135.00 $250.00 $0.00 $250.00 $0.00 $250.00
Payroll Taxes $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Benefits $4,654.00 $5,500.00 $5,168.00 $5,500.00 $6,024.69 $5,500.00 $3,162.81 $6,100.00
$4,686.97 $5,750.00 $5,303.00 $5,750.00 $6,024.69 $5,750.00 $3,162.81 $6,350.00
Office Supplies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $32.29 $100.00
Repairs and Maintenance $8,513.90 $13,000.00 $16,185.35 $15,700.00 $5,882.44 $16,700.00 $12,648.10 $14,500.00
Operating $2,796.92 $4,500.00 $5,046.99 $4,500.00 $4,420.40 $4,500.00 $2,248.54 $4,500.00
Small Tools and Equipment $2,888.58 $1,600.00 $1,762.92 $1,600.00 $1,568.75 $2,000.00 $1,568.75 $6,100.00
Professional Services $12,190.00 $5,600.00 $1,200.00 $5,600.00 $8,285.00 $5,600.00 $3,000.00 $5,600.00
Other Operating Expenses $1,282.16 $23,000.00 $8,766.52 $21,500.00 $39,344.10 $58,500.00 $22,145.70 $18,500.00
Training $4,539.21 $19,000.00 $8,751.88 $17,000.00 $12,973.65 $17,500.00 $2,119.18 $13,500.00
Utilities $11,053.51 $12,625.00 $15,195.49 $15,565.00 $14,329.19 $15,565.00 $7,097.44 $16,100.00
Misc Expenses $130.24 $1,350.00 $935.95 $1,350.00 $453.26 $1,350.00 $1,140.06 $350.00
Insurance $3,618.50 $5,800.00 $9,584.55 $6,496.00 $6,370.81 $6,496.00 $2,015.72 $8,000.00
Safety $20.00 $0.00 $0.00 $0.00 $78,924.94 $0.00 $39,657.32 $8,046.00
Transfer $58,099.39 $26,000.00 $30,252.29 $26,000.00 $64,046.29 $26,000.00 $0.00 $30,252.00
Dues & Subscriptions $1,290.00 $1,600.00 $1,215.00 $1,600.00 $1,535.00 $1,600.00 $2,000.00 $2,000.00
Donations $4,000.00 $8,000.00 $8,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00
$110,422.41 $122,075.00 $106,896.94 $126,911.00 $248,133.83 $165,811.00 $105,673.10 $137,548.00
CAPITAL OUTLAY $9.99 $0.00 $3,030.24 $1,500.00 $116,117.13 $1,500.00 $0.00 $1,500.00
Transfers $57,500.00 $69,500.00 $77,000.00 $69,500.00 $69,500.00 $69,500.00 $0.00 $90,000.00
Leases and Debt $0.00 $0.00 $21,620.00 $21,620.00 $21,620.00 $21,620.00 $103,357.72 $0.00
$172,619.37 $197,325.00 $213,850.18 $225,281.00 $461,395.65 $264,181.00 $212,193.63 $235,398.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
23
General and City Administration Expense Accounts
Actual Budget Actual Budget Actual Budget Actual Budget
2021 2022 2022 2023 2023 2024 2024 2025
Salaries $85,557.93 $87,410.00 $91,322.53 $89,872.00 $91,370.75 $95,115.00 $50,083.68 $100,282.00
Payroll Taxes $6,078.09 $6,690.00 $6,411.13 $6,875.00 $2,367.94 $7,253.00 $3,739.43 $4,900.00
Benefits $66,174.82 $43,280.00 $30,947.50 $35,683.00 $37,413.36 $37,040.00 $22,496.36 $43,280.00
$157,810.84 $137,380.00 $128,681.16 $132,430.00 $131,152.05 $139,408.00 $76,319.47 $148,462.00
Office Supplies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Repairs and Maintenance $0.00 $250.00 $63.48 $250.00 $0.00 $250.00 $0.00 $250.00
Operating $1,173.82 $1,200.00 $1,677.85 $1,500.00 $1,643.28 $2,000.00 $1,334.79 $2,000.00
Property Tax $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Professional Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Contracted Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Other Operating Expenses $0.00 $50.00 $0.00 $50.00 $50.00 $50.00 $0.00 $50.00
Training $0.00 $250.00 $0.00 $250.00 $0.00 $150.00 $0.00 $150.00
Utilities $5,543.39 $6,460.00 $6,218.65 $6,460.00 $5,917.12 $6,705.00 $2,811.33 $6,150.00
Misc Expenses $1.99 $400.00 $137.54 $400.00 $27.51 $350.00 $96.59 $350.00
Bank Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Insurance $1,634.50 $2,520.00 $3,282.98 $2,520.00 $3,519.83 $3,000.00 $2,358.79 $3,600.00
Dues & Subscriptions $506.37 $400.00 $416.40 $400.00 $504.20 $400.00 $285.90 $400.00
Donations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1,725.43 $0.00
OKS & OTHER MATERIAL $23,748.70 $22,500.00 $22,860.62 $22,500.00 $22,316.76 $22,500.00 $15,847.35 $22,500.00
AUTOMATION $7,814.36 $8,000.00 $7,849.50 $8,200.00 $6,633.74 $5,600.00 $3,547.04 $5,600.00
$198,233.97 $179,410.00 $171,188.18 $174,960.00 $171,764.49 $180,413.00 $104,326.69 $189,512.00
Leases and Debt $599.00 $800.00 $634.95 $800.00 $780.16 $800.00 $501.39 $800.00
CAPITAL OUTLAY $1,298.10 $1,200.00 $1,029.12 $1,200.00 $1,249.82 $1,200.00 $1,823.34 $1,200.00
Transfers $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$200,131.07 $181,410.00 $172,852.25 $176,960.00 $173,794.47 $182,413.00 $106,651.42 $191,512.00
24
AGENDA ITEM NO. III.C
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: August 27, 2024
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: New Business
AGENDA SECTION: Business to be discussed and Possible Action
SUBJECT: Other
SUGGESTED ACTION: Any other items to discuss at work session
ATTACHMENTS:
25