Kenyon City Council, August 26, 2025

Acting Mayor Bailey called the work session to order at 5:30 pm. The purpose of the work session was to review the draft 2026 Levy and department budgets funded by the levy.

Administrator Lehner started the meeting by referencing the article printed in the Kenyon Leader from the council meeting of August 12. He wanted to make it clear on how he meant to convey what is happening in the office verses what was printed in the paper. He emphasized that city staff is capable of covering the finance director's duties, but with the high volume of rework necessary, Abdo's assistance is needed.

Review Proposed 2026 Budget and Levy

Administrator Lehner stated that the maximum proposed levy increase must by adopted by the council by the end of September. Administrator Lehner stated that the draft budget showed a 27.06% maximum levy. Part of the increase was due to bond payments scheduled for 2026. A new bond payment for the 2025A G.O. bond was added and the 2023A G.O. bond payment that was missed in 2025 was added to the budget. He encouraged the council to find cuts to reduce the proposed levy amount.

Library Director Otte reviewed the proposed 2026 budget. The budget for the library showed an overall proposed 9.44% increase in the levy. The increase was due to wages, automation, and utilities.

Police Chief Sjoblom provided an update on the police department proposed 2026 budget request. He would review his expenses to try to find some cuts.

Liquor Store Manager Matt Bartel updated the Council on the Liquor Store's proposed budget. He may be able to reduce some of his remodel expenses.

Public Works Superintendent Ehrich reviewed the proposed 2026 streets, parks, and pool budgets. Ehrich identified several items that could be cut in his departments for savings.

Administrator Lehner stated that the proposed 2026 budget included a 3% cost of living increase for full-time employees. It also showed a 5% increase for employee health insurance. He will continue to work with Jessi from Abdo to reduce the budget. The council was in consensus that they would like to keep the increase under 10%.

Holli Gudknecht, Administrative Assistant Mary Bailey, Acting Mayor 11

AGENDA ITEM NO. VII.A

Agenda Item Summary

CITY COUNCIL AGENDA ITEM REPORT

DATE: September 9, 2025

SUBMITTED BY: Holli Gudknecht, Engineering

ITEM TYPE: Engineering

Agenda Section: Engineering

SUBJECT: Pay Request 1 - 2025 Street & Utility Improvements

SUGGESTED ACTION: Fitzgerald has started with pavement and tree removals in the last two weeks. Underground piping materials are now beginning to arrive on site and their crews are planning to ramp up work during the week of September 8. It's likely that work within both 5th and 8th Streets will occur concurrently.

Pay Application 1 includes the initial portions of mobilization and removals completed through the end of August. We recommend approval.

Requested Action: Motion approving Pay Application 1 for the

2025 Street & Utility Improvements

Attachments:

134934 Pay Application No. 1.pdf

Contractor's Application for Payment Owner: CITY OF KENYON Owner's Project No.: N/A Engineer: BOLTON & MENK Engineer's Project No.: 24X.134934 Contractor: FITZGERALD EXCAVATING & TRUCKING INC Agency's Project No.: N/A Project: 2025 STREET & UTILITY IMPROVEMENTS Contract: N/A Application No.: 1 Application Date: 9/9/2025 Application Period: From 8/25/2025 to 8/29/2025

1. Original Contract Price $ 2,294,629.25 2. Net change by Change Orders $ - 3. Current Contract Price (Line 1 + Line 2) $ 2,294,629.25 4. Total Work completed and materials stored to date (Sum of Column G Lump Sum Total and Column J Unit Price Total) $ 36,538.50 5. Retainage a. 5% X $ 36,538.50 Work Completed $ 1,826.93 b. X $ - Stored Materials $ - c. Total Retainage (Line 5.a + Line 5.b) $ 1,826.93 6. Amount eligible to date (Line 4 - Line 5.c) $ 34,711.57 7. Less previous payments $ - 8. Amount due this application $ 34,711.57 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: Fitzgerald Excavating and Trucking, LLC

Signature: Date: Name: Nick Dahle Title: Project Manager

Recommended by Engineer Approved by Owner

By: By: Name: Derek Olinger, P.E. Name: Scott Lehner Title: City Engineer Title: City Administrator Date: Date:

EJCDC C-620 Contractor's Application for Payment

(c) 2018 National Society of Professional Engineers for EJCDC. All rights reserved. 13 Progress Estimate - Unit Price Work Contractor's Application for Payment Owner: CITY OF KENYON Owner's Project No.: Engineer: BOLTON & MENK Engineer's Project No.: 24X.134934 Contractor: FITZGERALD EXCAVATING & TRUCKING INC Contractor's Project No.: Project: 2025 STREET & UTILITY IMPROVEMENTS Agency's Project No.: Contract:

Application No.: 1 Application Period: From 08/25/25 to 08/29/25 Application Date: 09/09/25

A B C D E F F1 F2 G H I J K L Contract Information Previous Estimate Work Completed Work Completed % of Estimated Value of Work and Materials Value of Value of Bid Item Quantity Completed to Date Materials Currently Stored Stored to Date Item Balance to Finish (F Bid Item Unit Price (C X E) Quantity Previous Value Previous Incorporated in (E X G) (not in G) (H + I) (J / F) - J) No. Description Item Quantity Units ($) ($) Estimate Estimate the Work ($) ($) ($) (%) ($) Original Contract 1 MOBILIZATION 1.00 LS 37,500.00 37,500.00 0.25 9,375.00 9,375.00 25% 28,125.00 2 CLEARING 6.00 EACH 1,000.00 6,000.00 4.00 4,000.00 4,000.00 67% 2,000.00 3 GRUBBING 6.00 EACH 500.00 3,000.00 4.00 2,000.00 2,000.00 67% 1,000.00 4 SALVAGE SIGN 5.00 EACH 50.00 250.00 - - - 250.00 5 SAWING CONCRETE PAVEMENT (FULL DEPTH) 95.00 LF 7.00 665.00 - - - 665.00 6 SAWING BITUMINOUS PAVEMENT (FULL DEPTH) 402.00 LF 5.00 2,010.00 - - - 2,010.00 7 REMOVE CURB AND GUTTER 1,305.00 LF 5.00 6,525.00 - - - 6,525.00 8 REMOVE CONCRETE DRIVEWAY PAVEMENT 128.00 SY 10.00 1,280.00 - - - 1,280.00 9 REMOVE BITUMINOUS DRIVEWAY PAVEMENT 230.00 SY 7.00 1,610.00 - - - 1,610.00 10 REMOVE BITUMINOUS PAVEMENT 4,907.00 SY 4.00 19,628.00 2,042.00 8,168.00 8,168.00 42% 11,460.00 11 REMOVE CONCRETE WALK 480.00 SF 2.00 960.00 - - - 960.00 12 EXCAVATION - COMMON (P) 2,857.00 CY 13.00 37,141.00 - - - 37,141.00 13 EXCAVATION - SUBGRADE (P) 1,394.00 CY 13.00 18,122.00 - - - 18,122.00 14 EXPLORATORY EXCAVATION 8.00 HR 300.00 2,400.00 - - - 2,400.00 15 SELECT GRANULAR EMBANKMENT (CV) (P) 1,394.00 CY 25.00 34,850.00 - - - 34,850.00 16 GEOTEXTILE FABRIC TYPE 9 5,574.00 SY 2.50 13,935.00 - - - 13,935.00 17 AGGREGATE SURFACING CLASS 2 36.00 CY 30.00 1,080.00 - - - 1,080.00 18 AGGREGATE BASE (CV) CLASS 5 (P) 1,167.00 CY 25.00 29,175.00 - - - 29,175.00 19 SURFACE RESTORATION (2ND ST) 1.00 LS 47,500.00 47,500.00 - - - 47,500.00 20 PAVEMENT MARKINGS (2ND ST) 1.00 LS 4,860.00 4,860.00 - - - 4,860.00 21 SURFACE RESTORATION (SANITARY REPAIR) 3.00 EACH 4,500.00 13,500.00 - - - 13,500.00 22 GRAVEL RESTORATION (SANITARY REPAIR) 1.00 EACH 1,000.00 1,000.00 - - - 1,000.00 23 TYPE SP 9.5 WEARING COURSE MIXTURE (3;C) 1.5" THICK 7,760.00 SY 9.00 69,840.00 - - - 69,840.00 24 TYPE SP 12.5 WEARING COURSE MIXTURE (3;C) 2.0" THICK 2,807.00 SY 11.75 32,982.25 - - - 32,982.25 25 TYPE SP 12.5 WEARING COURSE MIXTURE (3;C) 2.5" THICK 2,145.00 SY 14.50 31,102.50 - - - 31,102.50 26 BITUMINOUS PATCH SPECIAL (DRIVEWAY) 70.00 SY 36.00 2,520.00 - - - 2,520.00 27 6" PERF PVC PIPE DRAIN 2,281.00 LF 15.25 34,785.25 - - - 34,785.25 28 SUMP PUMP SERVICE 13.00 EACH 1,000.00 13,000.00 - - - 13,000.00 29 DRAIN OUTLET DESIGN SPECIAL (END SECTION) 1.00 EACH 400.00 400.00 - - - 400.00 30 6" PVC PIPE DRAIN CLEANOUT 7.00 EACH 300.00 2,100.00 - - - 2,100.00 31 CONCRETE STEP 170.00 SF 30.00 5,100.00 - - - 5,100.00 32 4" CONCRETE WALK 355.00 SF 7.50 2,662.50 - - - 2,662.50 33 6" CONCRETE WALK 70.00 SF 12.25 857.50 - - - 857.50 34 CONCRETE CURB AND GUTTER DESIGN B618 1,060.00 LF 25.80 27,348.00 - - - 27,348.00 35 CONCRETE CURB AND GUTTER DESIGN D DRIVEOVER 1,910.00 LF 23.75 45,362.50 - - - 45,362.50 36 6" CONCRETE DRIVEWAY PAVEMENT 175.00 SY 88.25 15,443.75 - - - 15,443.75 37 7" CONCRETE DRIVEWAY PAVEMENT 420.00 SY 92.50 38,850.00 - - - 38,850.00 38 7" CONCRETE VALLEY GUTTER 71.00 SY 95.00 6,745.00 - - - 6,745.00 39 TRUNCATED DOMES 10.00 SF 55.00 550.00 - - - 550.00 40 TRAFFIC CONTROL 1.00 LS 14,000.00 14,000.00 - - - 14,000.00 41 INSTALL SIGN 6.00 EACH 350.00 2,100.00 - - - 2,100.00 42 STABILIZED CONSTRUCTION EXIT 2.00 LS 500.00 1,000.00 - - - 1,000.00 43 EROSION CONTROL SUPERVISOR 1.00 LS 500.00 500.00 - - - 500.00 44 STORM DRAIN INLET PROTECTION 30.00 EACH 200.00 6,000.00 - - - 6,000.00 45 SILT FENCE; TYPE MS 235.00 LF 2.50 587.50 - - - 587.50 46 SEDIMENT CONTROL LOG TYPE WOOD FIBER 240.00 LF 5.00 1,200.00 - - - 1,200.00 47 SEDIMENT CONTROL LOG TYPE ROCK 120.00 LF 5.00 600.00 - - - 600.00 48 COMPOST GRADE 2 140.00 CY 30.00 4,200.00 - - - 4,200.00

EJCDC C-620 Contractor's Application for Payment

Unit Price 1 of 5 (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.: Engineer: BOLTON & MENK Engineer's Project No.: 24X.134934 Contractor: FITZGERALD EXCAVATING & TRUCKING INC Contractor's Project No.: Project: 2025 STREET & UTILITY IMPROVEMENTS Agency's Project No.: Contract:

Application No.: 1 Application Period: From 08/25/25 to 08/29/25 Application Date: 09/09/25

A B C D E F F1 F2 G H I J K L Contract Information Previous Estimate Work Completed Work Completed % of Estimated Value of Work and Materials Value of Value of Bid Item Quantity Completed to Date Materials Currently Stored Stored to Date Item Balance to Finish (F Bid Item Unit Price (C X E) Quantity Previous Value Previous Incorporated in (E X G) (not in G) (H + I) (J / F) - J) No. Description Item Quantity Units ($) ($) Estimate Estimate the Work ($) ($) ($) (%) ($) 49 FERTILIZER TYPE 3 105.00 LB 2.50 262.50 - - - 262.50 50 SODDING 2,515.00 SY 7.00 17,605.00 - - - 17,605.00 51 RAPID STABILIZATION METHOD 2 1,258.00 SY 3.00 3,774.00 - - - 3,774.00 52 TOPSOIL PREPARATION 2,515.00 SY 2.50 6,287.50 - - - 6,287.50 53 TURF MAINTENANCE 60.00 DAY 75.00 4,500.00 - - - 4,500.00 54 TURF RESTORATION (2ND ST) 1.00 LS 2,500.00 2,500.00 - - - 2,500.00 55 CONSTRUCTION ALLOWANCE 74,000.00 UNIT 1.00 74,000.00 - - - 74,000.00 56 REMOVE MANHOLE (SANITARY) 2.00 EACH 400.00 800.00 - - - 800.00 57 REMOVE SEWER PIPE (SANITARY) 340.00 LF 5.00 1,700.00 - - - 1,700.00 58 CONNECT TO EXISTING SANITARY SEWER 1.00 EACH 1,500.00 1,500.00 - - - 1,500.00 59 8"X6" PVC WYE 12.00 EACH 375.00 4,500.00 - - - 4,500.00 60 8" PVC PIPE SEWER 424.00 LF 65.00 27,560.00 - - - 27,560.00 61 6" PVC SANITARY SERVICE PIPE 400.00 LF 40.00 16,000.00 - - - 16,000.00 62 2" PE PRESSURE SEWER SERVICE 105.00 LF 40.00 4,200.00 - - - 4,200.00 63 LINING SEWER PIPE 8" 3,648.00 LF 41.50 151,392.00 - - - 151,392.00 64 CASTING ASSEMBLY (SANITARY) 2.00 EACH 1,300.00 2,600.00 - - - 2,600.00 65 FINAL CASTING ADJUSTMENT (DONUT CUT) 5.00 EACH 1,700.00 8,500.00 - - - 8,500.00 66 CONSTRUCT DRAINAGE STRUCTURE DESIGN 4007 14.70 LF 500.00 7,350.00 - - - 7,350.00 67 SANITARY LATERAL REINSTATEMENT 56.00 EACH 55.00 3,080.00 - - - 3,080.00 68 TRIMMING PROTRUDING TAPS 7.00 EACH 1,139.00 7,973.00 - - - 7,973.00 69 SANITARY LATERAL GROUTING 56.00 EACH 450.00 25,200.00 - - - 25,200.00 70 LATERAL CLEANING 28.00 EACH 500.00 14,000.00 - - - 14,000.00 71 ROOT CUTTING 1,200.00 LF 3.00 3,600.00 - - - 3,600.00 72 SANITARY MANHOLE REHABILITATION (SPRAY-ON) 9.00 EACH 5,320.00 47,880.00 - - - 47,880.00 73 SANITARY SEWER BYPASSING 1.00 LS 2,815.00 2,815.00 - - - 2,815.00 74 POINT REPAIR - SANITARY SEWER PIPE 4.00 EACH 4,500.00 18,000.00 - - - 18,000.00 75 INTERNAL POINT REPAIR (SHORT LINER) 3.00 EACH 2,000.00 6,000.00 - - - 6,000.00 76 INTERNAL CHIMNEY SEAL (REHAB) 7.00 EACH 1,550.00 10,850.00 - - - 10,850.00 77 REPLACE & ADJUST RING AND CASTING 3.00 EACH 1,400.00 4,200.00 - - - 4,200.00 78 SANITARY SEWER TRACER SYSTEM 1.00 LS 2,600.00 2,600.00 - - - 2,600.00 79 REMOVE GATE VALVE AND BOX 16.00 EACH 300.00 4,800.00 - - - 4,800.00 80 REMOVE CURB STOP AND BOX 22.00 EACH 150.00 3,300.00 - - - 3,300.00 81 REMOVE HYDRANT 6.00 EACH 400.00 2,400.00 - - - 2,400.00 82 REMOVE WATER MAIN 1,806.00 LF 5.00 9,030.00 - - - 9,030.00 83 TEMPORARY WATER SERVICE 1.00 LS 20,000.00 20,000.00 - - - 20,000.00 84 CONNECT TO EXISTING WATER MAIN 12.00 EACH 1,500.00 18,000.00 - - - 18,000.00 85 DISCONNECT EXISTING WATER MAIN (P) 3.00 EACH 900.00 2,700.00 - - - 2,700.00 86 HYDRANT (8.0' BURY) 5.00 EACH 6,600.00 33,000.00 - - - 33,000.00 87 HYDRANT (11' BURY) 1.00 EACH 8,000.00 8,000.00 - - - 8,000.00 88 ADJUST VALVE BOX 18.00 EACH 300.00 5,400.00 - - - 5,400.00 89 1" CORPORATION STOP 27.00 EACH 450.00 12,150.00 - - - 12,150.00 90 6" GATE VALVE AND BOX 16.00 EACH 2,675.00 42,800.00 - - - 42,800.00 91 8" GATE VALVE AND BOX 2.00 EACH 3,500.00 7,000.00 - - - 7,000.00 92 10" GATE VALVE AND BOX 2.00 EACH 6,000.00 12,000.00 - - - 12,000.00 93 1" CURB STOP AND BOX 27.00 EACH 500.00 13,500.00 - - - 13,500.00 94 1" TYPE PE PIPE 765.00 LF 35.00 26,775.00 - - - 26,775.00 95 DIRECTIONAL DRILL SERVICE BELOW CSAH 12 2.00 EACH 5,000.00 10,000.00 - - - 10,000.00 96 6" PVC WATERMAIN 65.00 LF 50.00 3,250.00 - - - 3,250.00 97 8" PVC WATERMAIN 645.00 LF 57.00 36,765.00 - - - 36,765.00 98 10" PVC WATERMAIN 1,130.00 LF 75.00 84,750.00 - - - 84,750.00 99 10" PVC WATERMAIN (DIRECTIONAL DRILLED) 780.00 LF 185.00 144,300.00 - - - 144,300.00

EJCDC C-620 Contractor's Application for Payment

Unit Price (c) 2018 National Society of Professional Engineers for EJCDC. All rights reserved. 2 of 5 15 Progress Estimate - Unit Price Work Contractor's Application for Payment Owner: CITY OF KENYON Owner's Project No.: Engineer: BOLTON & MENK Engineer's Project No.: 24X.134934 Contractor: FITZGERALD EXCAVATING & TRUCKING INC Contractor's Project No.: Project: 2025 STREET & UTILITY IMPROVEMENTS Agency's Project No.: Contract:

Application No.: 1 Application Period: From 08/25/25 to 08/29/25 Application Date: 09/09/25

A B C D E F F1 F2 G H I J K L Contract Information Previous Estimate Work Completed Work Completed % of Estimated Value of Work and Materials Value of Value of Bid Item Quantity Completed to Date Materials Currently Stored Stored to Date Item Balance to Finish (F Bid Item Unit Price (C X E) Quantity Previous Value Previous Incorporated in (E X G) (not in G) (H + I) (J / F) - J) No. Description Item Quantity Units ($) ($) Estimate Estimate the Work ($) ($) ($) (%) ($) 100 4" INSULATION 99.00 SY 50.00 4,950.00 - - - 4,950.00 101 WATERMAIN FITTINGS 2,992.00 LB 15.00 44,880.00 - - - 44,880.00 102 VALVE BOX TOP SECTION & CAP 1.00 EACH 250.00 250.00 - - - 250.00 103 WATERMAIN TRACER SYSTEM 1.00 LS 5,000.00 5,000.00 - - - 5,000.00 104 REMOVE PIPE APRON 1.00 EACH 250.00 250.00 - - - 250.00 105 REMOVE MANHOLE OR CATCH BASIN 1.00 EACH 400.00 400.00 - - - 400.00 106 REMOVE SEWER PIPE (STORM) 118.00 LF 9.00 1,062.00 - - - 1,062.00 107 SALVAGE CASTING 1.00 EACH 100.00 100.00 - - - 100.00 108 24" RC PIPE APRON 1.00 EACH 1,500.00 1,500.00 - - - 1,500.00 109 TRASH GUARD FOR 24" PIPE APRON 1.00 EACH 1,600.00 1,600.00 - - - 1,600.00 110 24" RC PIPE SEWER DESIGN 3006 CLASS III 40.00 LF 110.00 4,400.00 - - - 4,400.00 111 CONNECT TO EXISTING STORM SEWER 1.00 EACH 1,000.00 1,000.00 - - - 1,000.00 112 CONNECT TO EXISTING DRAINAGE STRUCTURE 2.00 EACH 1,500.00 3,000.00 - - - 3,000.00 113 12" PIPE SEWER 81.00 LF 45.00 3,645.00 - - - 3,645.00 114 18" PIPE SEWER 732.00 LF 55.00 40,260.00 - - - 40,260.00 115 24" PIPE SEWER 219.00 LF 68.00 14,892.00 - - - 14,892.00 116 CASTING ASSEMBLY (STORM) 13.00 EACH 1,200.00 15,600.00 - - - 15,600.00 117 FINAL CASTING ADJUSTMENT (DONUT CUT) 4.00 EACH 1,700.00 6,800.00 - - - 6,800.00 118 CONSTRUCT DRAINAGE STRUCTURE DESIGN SPECIAL (R-1) 21.00 LF 450.00 9,450.00 - - - 9,450.00 119 CONSTRUCT DRAINAGE STRUCTURE DESIGN 48-4020 10.20 LF 600.00 6,120.00 - - - 6,120.00 120 CONSTRUCT DRAINAGE STRUCTURE DESIGN 54-4020 9.00 LF 950.00 8,550.00 - - - 8,550.00 121 CONSTRUCT DRAINAGE STRUCTURE DESIGN 48-4022 4.60 LF 500.00 2,300.00 - - - 2,300.00 122 CONSTRUCT DRAINAGE STRUCTURE DESIGN 60-4022 6.30 LF 1,000.00 6,300.00 - - - 6,300.00 123 RECONSTRUCT DRAINAGE STRUCTURE 9.90 LF 700.00 6,930.00 - - - 6,930.00 1001 MOBILIZATION (5TH ST) 1.00 LS 10,000.00 10,000.00 0.25 2,500.00 2,500.00 25% 7,500.00 1002 SALVAGE SIGN 1.00 EACH 50.00 50.00 - - - 50.00 1003 SAWING BITUMINOUS PAVEMENT (FULL DEPTH) 516.00 LF 5.00 2,580.00 - - - 2,580.00 1004 REMOVE CURB & GUTTER 315.00 LF 5.00 1,575.00 - - - 1,575.00 1005 REMOVE BITUMINOUS DRIVEWAY PAVEMENT 34.00 SY 7.00 238.00 - - - 238.00 1006 REMOVE BITUMINOUS PAVEMENT 1,541.00 SY 5.00 7,705.00 1,659.10 8,295.50 8,295.50 108% (590.50) 1007 EXCAVATION - COMMON (P) 1,216.00 CY 16.00 19,456.00 - - - 19,456.00 1008 EXCAVATION - SUBGRADE (P) 347.00 CY 16.00 5,552.00 - - - 5,552.00 1009 SELECT GRANULAR EMBANKMENT (CV) (P) 347.00 CY 25.00 8,675.00 - - - 8,675.00 1010 GEOTEXTILE FABRIC TYPE 9 2,847.00 SY 2.25 6,405.75 - - - 6,405.75 1011 AGGREGATE BASE (CV) CLASS 5 (P) 526.00 CY 25.00 13,150.00 - - - 13,150.00 1012 TYPE SP 9.5 WEARING COURSE MIXTURE (3;C) 1.5" THICK 3,553.00 SY 9.00 31,977.00 - - - 31,977.00 1013 TYPE SP 12.5 WEARING COURSE MIXTURE (3;C) 2.0" THICK 1,777.00 SY 11.75 20,879.75 - - - 20,879.75 1014 BITUMINOUS PATCH SPECIAL (DRIVEWAY) 25.00 SY 38.25 956.25 - - - 956.25 1015 6" PERF PVC PIPE DRAIN 795.00 LF 15.00 11,925.00 - - - 11,925.00 1016 6" PVC PIPE DRAIN CLEANOUT 4.00 EACH 300.00 1,200.00 - - - 1,200.00 1017 4" CONCRETE WALK 3,535.00 SF 7.50 26,512.50 - - - 26,512.50 1018 6" CONCRETE WALK 335.00 SF 12.25 4,103.75 - - - 4,103.75 1019 TRUNCATED DOMES 90.00 SF 55.00 4,950.00 - - - 4,950.00 1020 CONCRETE CURB AND GUTTER DESIGN B618 855.00 LF 25.75 22,016.25 - - - 22,016.25 1021 7" CONCRETE VALLEY GUTTER 117.00 SY 95.00 11,115.00 - - - 11,115.00 1022 7" CONCRETE DRIVEWAY PAVEMENT (COMMERCIAL) 40.00 SY 92.50 3,700.00 - - - 3,700.00 1023 CONCRETE SILL 420.00 LF 12.50 5,250.00 - - - 5,250.00 1024 TRAFFIC CONTROL (5TH ST) 1.00 LS 1,525.00 1,525.00 - - - 1,525.00 1025 INSTALL SIGN 1.00 EACH 350.00 350.00 - - - 350.00 1026 STABILIZED CONSTRUCTION EXIT 1.00 LS 500.00 500.00 - - - 500.00 1027 STORM DRAIN INLET PROTECTION 9.00 EACH 200.00 1,800.00 - - - 1,800.00

EJCDC C-620 Contractor's Application for Payment

Unit Price (c) 2018 National Society of Professional Engineers for EJCDC. All rights reserved. 3 of 5 16 Progress Estimate - Unit Price Work Contractor's Application for Payment Owner: CITY OF KENYON Owner's Project No.: Engineer: BOLTON & MENK Engineer's Project No.: 24X.134934 Contractor: FITZGERALD EXCAVATING & TRUCKING INC Contractor's Project No.: Project: 2025 STREET & UTILITY IMPROVEMENTS Agency's Project No.: Contract:

Application No.: 1 Application Period: From 08/25/25 to 08/29/25 Application Date: 09/09/25

A B C D E F F1 F2 G H I J K L Contract Information Previous Estimate Work Completed Work Completed % of Estimated Value of Work and Materials Value of Value of Bid Item Quantity Completed to Date Materials Currently Stored Stored to Date Item Balance to Finish (F Bid Item Unit Price (C X E) Quantity Previous Value Previous Incorporated in (E X G) (not in G) (H + I) (J / F) - J) No. Description Item Quantity Units ($) ($) Estimate Estimate the Work ($) ($) ($) (%) ($) 1028 SILT FENCE; TYPE MS 523.00 LF 2.25 1,176.75 - - - 1,176.75 1029 SEDIMENT CONTROL LOG TYPE WOOD FIBER 60.00 LF 5.00 300.00 - - - 300.00 1030 SEDIMENT CONTROL LOG TYPE ROCK 40.00 LF 5.00 200.00 - - - 200.00 1031 COMPOST GRADE 2 39.00 CY 30.00 1,170.00 - - - 1,170.00 1032 FERTILIZER TYPE 3 29.00 LB 2.50 72.50 - - - 72.50 1033 SODDING 700.00 SY 7.00 4,900.00 - - - 4,900.00 1034 RAPID STABILIZATION METHOD 2 350.00 SY 3.00 1,050.00 - - - 1,050.00 1035 TOPSOIL PREPARATION 700.00 SY 2.50 1,750.00 - - - 1,750.00 1036 TURF MAINTENANCE (5TH ST) 30.00 DAY 100.00 3,000.00 - - - 3,000.00 1037 REMOVE HYDRANT 1.00 EACH 400.00 400.00 - - - 400.00 1038 REMOVE WATERMAIN PIPE 538.00 LF 5.00 2,690.00 - - - 2,690.00 1039 CONNECT TO EXIST WATERMAIN 2.00 EACH 1,500.00 3,000.00 - - - 3,000.00 1040 ADJUST VALVE BOX 2.00 EACH 300.00 600.00 - - - 600.00 1041 6" GATE VALVE & BOX 3.00 EACH 2,500.00 7,500.00 - - - 7,500.00 1042 6" PVC WATERMAIN 15.00 LF 3,500.00 52,500.00 - - - 52,500.00 1043 8" PVC WATERMAIN 520.00 LF 55.00 28,600.00 - - - 28,600.00 1044 HYDRANT (8' BURY) 1.00 EACH 6,500.00 6,500.00 - - - 6,500.00 1045 WATERMAIN FITTINGS 300.00 LB 15.25 4,575.00 - - - 4,575.00 1046 WATERMAIN TRACER SYSTEM (5TH ST) 1.00 LS 5,000.00 5,000.00 - - - 5,000.00 1047 REMOVE MANHOLE OR CATCH BASIN 1.00 EACH 500.00 500.00 - - - 500.00 1048 REMOVE SEWER PIPE (STORM) 85.00 LF 9.00 765.00 - - - 765.00 1049 CONNECT TO EXISTING STORM 2.00 EACH 1,250.00 2,500.00 - - - 2,500.00 1050 CONNECT TO EXISTING DRAINAGE STRUCTURE 1.00 EACH 1,500.00 1,500.00 - - - 1,500.00 1051 18" PIPE SEWER 46.00 LF 55.00 2,530.00 - - - 2,530.00 1052 STORM SEWER CASTING ASSEMBLY 2.00 EACH 1,200.00 2,400.00 - - - 2,400.00 1053 CONSTRUCT DRAINAGE STRUCTURE DESIGN SPECIAL (R-1) 4.30 LF 450.00 1,935.00 - - - 1,935.00 1054 CONSTRUCT DRAINAGE STRUCTURE DESIGN 48-4022 5.20 LF 500.00 2,600.00 - - - 2,600.00 1055 CONSTRUCTION ALLOWANCE (5TH ST) 18,000.00 UNIT 1.00 18,000.00 - - - 18,000.00 2001 MOBILIZATION (FOREST M&O) 1.00 LS 5,000.00 5,000.00 - - - 5,000.00 2002 BITUMINOUS PATCH SPECIAL (PARTIAL DEPTH) 110.00 SY 38.25 4,207.50 - - - 4,207.50 2003 MILL BITUMINOUS PAVEMENT (2") 2,832.00 SY 3.00 8,496.00 - - - 8,496.00 2004 BITUMINOUS MATERIAL FOR TACK COAT 283.00 GAL 3.50 990.50 - - - 990.50 2005 TYPE SP 12.5 WEARING COURSE MIXTURE (3;B) 2.0" THICK 2,832.00 SY 11.00 31,152.00 - - - 31,152.00 2006 ADJUST VALVE BOX 2.00 EACH 300.00 600.00 - - - 600.00 2007 7" CONCRETE DRIVEWAY PAVEMENT (COMMERCIAL) 15.00 SY 92.50 1,387.50 - - - 1,387.50 2008 TRAFFIC CONTROL (FOREST ST M&O) 1.00 LS 700.00 700.00 - - - 700.00 2009 CONSTRUCTION ALLOWANCE (FOREST ST M&O) 1,000.00 UNIT 1.00 1,000.00 - - - 1,000.00 3001 MOBILIZATION (RED WING AVE) 1.00 LS 2,000.00 2,000.00 0.25 500.00 500.00 25% 1,500.00 3002 TREE CLEARING 1.00 EACH 1,200.00 1,200.00 1.00 1,200.00 1,200.00 100% - 3003 TREE GRUBBING 1.00 EACH 500.00 500.00 1.00 500.00 500.00 100% - 3004 SALVAGE SIGN 1.00 EACH 50.00 50.00 - - - 50.00 3005 REMOVE CURB & GUTTER 15.00 LF 5.00 75.00 - - - 75.00 3006 EXCAVATION - COMMON (P) 167.00 CY 16.00 2,672.00 - - - 2,672.00 3007 4" CONCRETE WALK 1,545.00 SF 7.50 11,587.50 - - - 11,587.50 3008 6" CONCRETE WALK 85.00 SF 12.25 1,041.25 - - - 1,041.25 3009 TRUNCATED DOMES 10.00 SF 55.00 550.00 - - - 550.00 3010 CONCRETE CURB AND GUTTER DESIGN B618 15.00 LF 25.75 386.25 - - - 386.25 3011 7" CONCRETE DRIVEWAY PAVEMENT (COMMERCIAL) 25.00 SY 92.50 2,312.50 - - - 2,312.50 3012 STORM DRAIN INLET PROTECTION 2.00 EACH 200.00 400.00 - - - 400.00 3013 SEDIMENT CONTROL LOG TYPE ROCK 10.00 LF 5.00 50.00 - - - 50.00 3014 COMPOST GRADE 2 30.00 CY 30.00 900.00 - - - 900.00

EJCDC C-620 Contractor's Application for Payment

Unit Price 4 of 5 (c) 2018 National Society of Professional Engineers for EJCDC. All rights reserved. 17 Progress Estimate - Unit Price Work Contractor's Application for Payment Owner: CITY OF KENYON Owner's Project No.: Engineer: BOLTON & MENK Engineer's Project No.: 24X.134934 Contractor: FITZGERALD EXCAVATING & TRUCKING INC Contractor's Project No.: Project: 2025 STREET & UTILITY IMPROVEMENTS Agency's Project No.: Contract:

Application No.: 1 Application Period: From 08/25/25 to 08/29/25 Application Date: 09/09/25

A B C D E F F1 F2 G H I J K L Contract Information Previous Estimate Work Completed Work Completed % of Estimated Value of Work and Materials Value of Value of Bid Item Quantity Completed to Date Materials Currently Stored Stored to Date Item Balance to Finish (F Bid Item Unit Price (C X E) Quantity Previous Value Previous Incorporated in (E X G) (not in G) (H + I) (J / F) - J) No. Description Item Quantity Units ($) ($) Estimate Estimate the Work ($) ($) ($) (%) ($) 3015 FERTILIZER TYPE 3 23.00 LB 2.50 57.50 - - - 57.50 3016 SODDING 535.00 SY 7.00 3,745.00 - - - 3,745.00 3017 RAPID STABILIZATION METHOD 2 268.00 SY 3.00 804.00 - - - 804.00 3018 INSTALL SIGN 1.00 EACH 350.00 350.00 - - - 350.00 3019 TOPSOIL PREPARATION 535.00 SY 2.50 1,337.50 - - - 1,337.50 3020 TURF MAINTENANCE (RED WING AVE WALK) 30.00 DAY 500.00 15,000.00 - - - 15,000.00 3021 CONSTRUCTION ALLOWANCE (RED WING AVE WALK) 1,000.00 UNIT 1.00 1,000.00 - - - 1,000.00 Original Contract Totals $ 2,294,629.25 $ - $ 36,538.50 $ - $ 36,538.50 2% $ 2,258,090.75

EJCDC C-620 Contractor's Application for Payment

Unit Price (c) 2018 National Society of Professional Engineers for EJCDC. All rights reserved. 5 of 5 18 AGENDA ITEM NO. IX.A

Agenda Item Summary

CITY COUNCIL AGENDA ITEM REPORT

DATE: September 9, 2025

SUBMITTED BY: Holli Gudknecht, Administration

ITEM TYPE: **Financial

AGENDA SECTION: **FINANCIAL

SUBJECT: Financial Reports and Checks for August

SUGGESTED ACTION: Approved as part of the Consent Agenda

Attachments:

AGENDA ITEM NO. XI.A

Agenda Item Summary

CITY COUNCIL AGENDA ITEM REPORT

DATE: September 9, 2025

SUBMITTED BY: Holli Gudknecht, Administration

ITEM TYPE: New Business

Agenda Section: New Business

SUBJECT: 2026 Budget

1. Resolution 2025-23: Adopting the 2026 Preliminary Budget & Levy

SUGGESTED ACTION: Motion to adopt Resolution 2025-23 adopting the 2026 Preliminary

Budget and Levy and setting the Truth in Taxation meeting for December 2 at 6:30 pm.

Attachments:

Kenyon, City of - Budget Memo 9.4.25.pdf

Resolution 2025-23 Certifying 2026 Preliminary Levy.docx

BUDGET MEMO

To: City Administrator

FROM: JESSI STURTZ - ABDO FINANCIAL SOLUTIONS

SUBJECT: 2026 PRELIMINARY BUDGET AND TAX LEVY DATE: 9/9/2025

Introduction

Upon your request, we have summarized some of the key items for consideration in this year's budget. This is the DO NOT EXCEED preliminary tax levy that needs to be certified to Goodhue County by September 30. The city will continue to work on the budget and tax levy until the final is adopted in December.

Budget Format

The 2026 Budget included the Council approved priorities for each department. These will continue to be reviewed and updated as needed in the 2026 budget.

Key items in this year's budget:

• LGA will increase by $1,602 for 2026 for a total of $666,716.

• The total 2026 tax levy is proposed to increase $138,911 or 9.93% from 2025.

o The general levy decreased $96,336 or -12.09%.

▪ Factors relating to this decrease are explained in this memo under the General Fund Budget Summary section and removing the transfers to capital.

o The debt levy increased by $107,646 or 38.96%. This is due to the bond payments scheduled for 2026. A new bond payment for the 2025A G.O. Bond has been added, along with the 2023A G.O. Bond. The 2023 G.O. Bond should have been budgeted in 2025 for $57,000. We are adding it to the 2026 budget and spreading it out over the next three years for a total of $19,000 for 2026, 2027 and 2028.

o The fire levy increased by $3,309 or 3.39%.

▪ Factors relating to this increase are an increase in general liability insurance and pagers/maintenance.

o The library levy increased by $15,070 or 10.75%.

▪ Factors relating to this increase are an increase in wages and benefits, an increase in automation, and an increase in utilities.

o The EDA levy decreased by $7,198 or -8.05%.

▪ Factors relating to this decrease are adding the transfer of the interfund loan into revenue that hasn't been budgeted in the past.

o A new capital levy was added for 2026 in the amount of $116,500. Previously transfers were being made from the general fund to the capital fund.

Staffing

• All employees are expected to receive a COLA increase of 3%.

• A part time Administrative Assistant and a Finance Director (for 4th quarter of 2026) were added into this year's budget.

• Minnesota Paid Leave has been added to the appropriate funds.

• We have estimated a 10% increase to Workers Compensation Insurance and a 10% increase to General Liability Insurance.

• We have estimated a 5% increase on health insurance premiums.

Tax Levy Summary

Overall, the property tax levy includes levies for general operations, EDA, capital equipment and improvements, street replacement, and debt service. The 2025 levy and 2026 proposed property tax levies are listed below:

Increase Percent

Estimated 2026 (Decrease) Change from 2025 Levy Levy from 2025 2025 Fund #

General Levy $ 796,525 $ 700,189 $ (96,336) -12.09% 101 Capital Levy - 116,500 116,500 100.00% 202 Fire Levy 97,613 100,922 3,309 3.39% 203 Library Levy 140,137 155,207 15,070 10.75% 204 EDA Levy 89,447 82,249 (7,198) -8.05% 205 Debt Levy 2016 Bond 27,553 29,400 1,847 6.70% 303 2020A GO Bonds 138,259 85,035 (53,224) -38.50% 310 2017B Go USDA Bond 91,125 95,681 4,556 5.00% 320 2017B USDA Note 19,341 20,308 967 5.00% 321 2023A GO Bond - 76,000 76,000 100.00% 323 2025A GO Bond - 77,500 77,500 100.00% 325 Total Debt Levy 276,278 383,924 107,646 38.96%

Total Levy $ 1,400,000 $ 1,538,991 $ 138,991 9.93%

Tax Capacity $ 1,821,570 $ 1,879,054 $ 57,484 3.16%

City Tax Rate* 76.86% 81.90% 5.05%

*The City's Payable 2026 Tax Rate has been estimated based on preliminary tax capacity information provided by Goodhue County. The final tax capacity and rate will vary from the rate estimated in this memo.

2 22 Tax Levy Summary 2023 to 2025 Actual and 2026 Proposed

$1,800,000

$1,600,000

$1,400,000

$1,200,000

$1,000,000

$800,000

$600,000

$400,000

$200,000

$- 2023 2024 2025 2026

General Levy Debt Service Fire Levy Library EDA Capital

Tax Rate 2023 to 2025 Actual and 2026 Proposed

100%

81.90% 80% 74.69% 76.86% 71.60%

60%

40%

20%

0% 2023 2024 2025 2026

Tax Rate

3 23 Estimate Property Taxes

Increase Taxable Market 2025 Taxes 2026 Taxes (Decrease) in Property Type Market Value Value Payable Payable Property Taxes

Residential $ 100,000 $ 62,500 $ 480 $ 512 $ 32 Residential 200,000 171,500 1,318 1,405 87 Residential 300,000 280,500 2,156 2,297 142 Residential 400,000 389,500 2,994 3,190 197 Commercial 500,000 500,000 7,109 7,576 467

Note: change in market value has not been assumed

General Fund Budget Summary

Actual Actual YTD Budget Budget Amount

2023 2024 6.30.25 2025 2026 Change Revenues Property taxes $ 677,537 $ 738,415 $ - $ 797,278 $ 700,189 $ (97,089) Licenses and permits 12,401 13,088 7,663 8,900 11,200 2,300 Intergovernmental 679,251 748,139 66,688 748,370 748,652 282 Charges for services 95,819 92,189 21,083 96,250 93,700 (2,550) Fines and forfeitures 14,588 13,837 8,596 12,000 15,000 3,000 Interest earnings 18,999 13,440 29,948 10,000 15,000 5,000 Miscellaneous 20,274 27,443 2,601 13,580 13,580 - Sale of fixed assets 7,325 (0) 455 - - - Other financing sources 145,092 149,793 77,021 143,000 163,000 (20,000) Prior Period Adjustment - (35,648) - - - -

Total Revenues 1,671,286 1,760,695 214,056 1,829,378 1,760,321 (109,057)

Revenue Key Changes:

• Property taxes - increase to offset increases in expenditures and decreases in other revenues.

• Other financing sources - increase in revenues to budget for $20,000 transfer from the library.

Actual Actual YTD Budget Budget Amount

2023 2024 6.30.25 2025 2026 Change Expenditures City Council $ 21,346 $ 18,197 $ 2,390 $ 13,600 $ 17,940 $ 4,340 City Administration 349,967 339,206 169,605 368,060 328,190 (39,870) Elections 1,421 2,780 - - 4,000 4,000 Auditing 43,557 19,558 19,765 18,000 20,000 2,000 City Attorney 48,390 68,327 15,006 50,000 60,000 10,000 City Engineer 14,400 13,230 4,600 15,000 15,000 - General Government 113,347 116,203 67,795 107,200 201,635 94,435 Law Enforcement 531,451 671,397 262,630 579,837 549,726 (30,111) Streets 525,815 307,245 135,637 438,950 294,510 (144,440) Recycling 46,360 46,214 19,305 - 46,500 46,500 Street lighting 29,894 30,049 13,142 30,500 30,500 - Swimming Pool 136,704 146,743 15,890 163,350 116,860 (46,490) Parks 80,377 76,250 31,873 104,850 67,580 (37,270) Gunderson House 15,188 17,738 4,592 17,800 7,880 (9,920) Community Garden 20 41 55 - - -

Total Expenditures 1,958,238 1,873,176 762,285 1,907,147 1,760,321 (146,826)

4 24 Expenditure Key Changes:

• City Administrator -

o Decrease in wages and benefits due to adding Abdo Financials Solutions.

o Decrease in miscellaneous of $6,500.

• General Government -

o Increase in contracted services due to adding Abdo Financial Solutions in the amount of $58,650.

o Increases in numerous line items to algin more with the actuals for the previous two years.

o Increase in outside services of $15,000 for Abdo Financial Solution's review of financials.

• Law Enforcement -

o Decrease in numerous line items.

o Decrease due to removing capital and transfers and moving it to its own fund.

• Streets -

o Decrease in numerous line items.

o Decrease due to removing capital and transfers and moving it to its own fund.

• Recycling –

o Increase in recycling line item due to not being budgeted for in the past.

• Swimming Pool –

o Decrease due to removing capital and transfers and moving it to its own fund.

• Parks –

o Decrease due to removing capital and transfers and moving it to its own fund.

o Decrease in wages and benefits due to a change in allocation for 2026.

o Decrease in general liability insurance due to a change in allocation for 2026.

5 25 Gunderson House , 0.4% City Council , 1.3% Swimming Pool , 6.6% City Administration , 18.6% Parks , 3.8% Street lighting, 1.7%

Recycling , 2.6% Elections , 0.2%

Auditing , 1.1%

City Engineer , 0.9%

City Attorney , 3.4% Streets , 16.7%

General Government , 11.5%

Law Enforcement , 31.2%

Budget Detail - By Fund

The following financial reports are attached:

• Revenues • Expenses

6 26 09/03/25 1:40 PM CITY OF KENYON Page 1 Abdo CITY BUDGET REVENUE

2024 2024 2025 2025 2026 Act Code Last Dim Descr 2023 Amt Budget Amt Budget YTD Amt Budget

101 GENERAL FUND

00000 GENERAL REVENUE 101-00000-32000 LICENSES & PERMITS $2,790.00 $2,700.00 $5,660.00 $2,700.00 $3,475.00 $3,500.00 101-00000-32002 RENTAL PROPERTY LICENSE $60.00 $100.00 $0.00 $0.00 $0.00 $0.00 101-00000-32110 ALCOHOL LICENSE $3,300.00 $1,900.00 $1,200.00 $1,500.00 $0.00 $1,500.00 101-00000-32210 BUILDING PERMIT $5,011.35 $3,600.00 $5,109.29 $3,600.00 $2,967.52 $5,000.00 101-00000-32240 ANIMAL LICENSE $505.59 $350.00 $548.35 $400.00 $785.88 $500.00 101-00000-33900 DIVIDENDS $1,018.49 $500.00 $3,155.28 $0.00 $0.00 $0.00 101-00000-34102 ZONING & VARIANCE FEES $969.20 $350.00 $813.90 $350.00 $700.00 $800.00 101-00000-34107 ASSESSMENT SEARCHES $599.97 $500.00 $475.00 $500.00 $415.00 $500.00 101-00000-34109 CHARGES FOR SERVICES $3,679.66 $6,000.00 $3,780.69 $3,500.00 $400.00 $3,500.00 101-00000-34409 REIMBURSEMENTS $1,210.00 $0.00 $17,869.00 $0.00 $0.00 $0.00 101-00000-35300 PAY PAL FEE $137.25 $80.00 $206.79 $0.00 $144.59 $0.00 101-00000-36101 SPECIAL ASSESSMENTS $1.00 $0.00 $283.91 $0.00 $0.00 $0.00 101-00000-36105 SPECIAL ASSESS. -DEL UTILITI $733.87 $680.00 $500.24 $680.00 $0.00 $680.00 101-00000-36200 MISCELLANEOUS REVENUE $2,162.21 $200.00 -$4,020.00 $0.00 $140.65 $0.00 101-00000-36210 INTEREST EARNINGS $17,371.00 $150.00 $8,264.71 $10,000.00 $29,947.93 $15,000.00 101-00000-36220 RENT - LAND $2,148.00 $2,000.00 $2,415.00 $2,400.00 $1,890.00 $2,400.00 101-00000-38050 CABLE TV FRANCHISE FEES $7,359.76 $9,600.00 $5,162.35 $7,000.00 $1,927.08 $4,000.00 101-00000-39201 TRANSFER FROM GENERAL FU $0.00 $0.00 $8,440.00 $0.00 $0.00 $0.00 101-00000-39202 TRANSFER FROM ENTERPRISE $20,000.00 $20,000.00 $0.00 $0.00 $0.00 $20,000.00 101-00000-39999 PRIOR PERIOD ADJUSTMENT $0.00 $0.00 -$35,648.00 $0.00 $0.00 $0.00 00000 GENERAL REVENUE $69,057.35 $48,710.00 $24,216.51 $32,630.00 $42,793.65 $57,380.00

41000 GENERAL GOVERNMENT 101-41000-31020 DELINQUENT TAXES $12,516.14 $15,000.00 $5,888.85 $12,000.00 $0.00 $12,000.00 101-41000-31030 MOBILE HOME TAX $7,273.01 $1,000.00 $4,709.65 $7,000.00 $0.00 $7,000.00 101-41000-31110 CURRENT AD VALOREM TAXES $677,536.58 $739,725.00 $738,415.30 $797,277.72 $0.00 $700,189.00 101-41000-33401 LOCAL GOVERNMENT AID $595,450.00 $640,500.00 $664,264.50 $665,114.00 $62,534.11 $666,716.00 101-41000-33422 STATE MARKET VALUE CREDIT $876.33 $0.00 $916.44 $0.00 $0.00 $0.00 41000 GENERAL GOVERNMENT $1,293,652.06 $1,396,225.00 $1,414,194.74 $1,481,391.72 $62,534.11 $1,385,905.00

41100 GENERAL GOVERNMENT 101-41100-31120 TRANSFER-KMU IN LIEU OF T $62,937.01 $68,000.00 $66,083.97 $68,000.00 $19,646.01 $68,000.00 101-41100-31130 SHARED FACILITY - KMU $62,155.00 $74,000.00 $74,000.00 $75,000.00 $57,375.00 $75,000.00 41100 GENERAL GOVERNMENT $125,092.01 $142,000.00 $140,083.97 $143,000.00 $77,021.01 $143,000.00

42100 LAW ENFORCEMENT 101-42100-32001 LICENSES & PERMITS $734.19 $700.00 $569.90 $700.00 $435.00 $700.00 101-42100-33404 STATE GRANTS & AIDS $41,834.95 $1,000.00 $0.49 $1,000.00 $0.00 $1,000.00 101-42100-33417 POLICE GRANT - TZD $1,148.81 $0.00 $3,078.69 $1,000.00 $464.36 $1,000.00

7 27 09/03/25 1:40 PM Page 2 2024 2024 2025 2025 2026 Act Code Last Dim Descr 2023 Amt Budget Amt Budget YTD Amt Budget 101-42100-33421 STATE POLICE AID $32,667.77 $64,000.00 $37,835.00 $33,000.00 $0.00 $40,000.00 101-42100-33900 DIVIDENDS $200.84 $500.00 $698.95 $0.00 $0.00 $0.00 101-42100-34412 REIMBURSEMENTS-POLICE $1,086.36 $0.00 $0.00 $0.00 $1,068.84 $0.00 101-42100-34790 SALE OF EXCESS EQUIPMENT $7,325.30 $14,000.00 $0.00 $0.00 $454.75 $0.00 101-42100-35100 FINES/PENALTIES $14,588.02 $6,000.00 $13,836.93 $12,000.00 $8,596.24 $15,000.00 101-42100-36200 MISCELLANEOUS REVENUE $295.00 $0.00 $4,497.37 $0.00 $218.56 $0.00 101-42100-39201 TRANSFER FROM GENERAL FU $0.00 $0.00 $1,269.00 $0.00 $0.00 $0.00 42100 LAW ENFORCEMENT $99,881.24 $86,200.00 $61,786.33 $47,700.00 $11,237.75 $57,700.00

43000 PUBLIC WORKS 101-43000-33100 FEDERAL GRANTS AND AIDS $0.00 $0.00 $6,326.00 $0.00 $0.00 $0.00 101-43000-36200 MISCELLANEOUS REVENUE $0.00 $0.00 $173.40 $0.00 $0.00 $0.00 43000 PUBLIC WORKS $0.00 $0.00 $6,499.40 $0.00 $0.00 $0.00

43100 STREETS 101-43100-33401 LOCAL GOVERNMENT AID $0.00 $0.00 $31,007.89 $41,256.00 $3,689.51 $32,936.00 101-43100-34790 SALE OF EXCESS EQUIPMENT $0.00 $0.00 -$0.16 $0.00 $0.00 $0.00 101-43100-36200 MISCELLANEOUS REVENUE $1,349.90 $0.00 $560.82 $0.00 $965.01 $0.00 43100 STREETS $1,349.90 $0.00 $31,568.55 $41,256.00 $4,654.52 $32,936.00

43250 RECYCLING 101-43250-37320 RECYCLING CUSTOMER CHARG $48,746.78 $47,500.00 $51,417.90 $47,500.00 $8,387.39 $47,500.00 43250 RECYCLING $48,746.78 $47,500.00 $51,417.90 $47,500.00 $8,387.39 $47,500.00

45124 SWIMMING POOL 101-45124-33900 DIVIDENDS $83.24 $200.00 $257.87 $0.00 $0.00 $0.00 101-45124-34409 REIMBURSEMENTS $0.00 $0.00 $45.00 $0.00 $0.00 $0.00 101-45124-34720 SWIMMING POOL FEES $27,358.10 $28,000.00 $24,125.41 $30,000.00 $6,893.82 $30,000.00 101-45124-34721 SWIMMING POOL CONCESSION $4,812.89 $4,500.00 $3,532.07 $5,000.00 $189.52 $5,000.00 101-45124-35300 PAY PAL FEE $7.00 $0.00 $124.55 $0.00 $35.99 $0.00 101-45124-37940 CASH OVER/SHORT $0.00 $0.00 $167.37 $0.00 $0.00 $0.00 45124 SWIMMING POOL $32,261.23 $32,700.00 $28,252.27 $35,000.00 $7,119.33 $35,000.00

45200 PARKS 101-45200-33900 DIVIDENDS $156.82 $150.00 $541.01 $0.00 $0.00 $0.00 101-45200-34780 PARK RENTAL FEES $889.57 $900.00 $1,176.56 $900.00 $208.38 $900.00 101-45200-36200 MISCELLANEOUS REVENUE $30.00 $0.00 $300.00 $0.00 $0.00 $0.00 45200 PARKS $1,076.39 $1,050.00 $2,017.57 $900.00 $208.38 $900.00

45300 GUNDERSON HOUSE 101-45300-33900 DIVIDENDS $168.69 $0.00 $522.58 $0.00 $0.00 $0.00 45300 GUNDERSON HOUSE $168.69 $0.00 $522.58 $0.00 $0.00 $0.00

45400 COMMUNITY GARDEN 101-45400-34760 GARDEN PLOT RENTAL FEES $0.00 $0.00 $135.00 $0.00 $100.00 $0.00

8 28 09/03/25 1:40 PM Page 3 2024 2024 2025 2025 2026 Act Code Last Dim Descr 2023 Amt Budget Amt Budget YTD Amt Budget 45400 COMMUNITY GARDEN $0.00 $0.00 $135.00 $0.00 $100.00 $0.00 101 GENERAL FUND $1,671,285.65 $1,754,385.00 $1,760,694.82 $1,829,377.72 $214,056.14 $1,760,321.00

202 CAPITAL OUTLAY

00000 GENERAL REVENUE 202-00000-36210 INTEREST EARNINGS $21,537.50 $150.00 $24,298.00 $0.00 $0.00 $0.00 202-00000-39201 TRANSFER FROM GENERAL FU $35,000.00 $0.00 $49,288.00 $0.00 $0.00 $0.00 202-00000-39203 TRANSFER FROM SP.REVENUE $69,500.00 $69,500.00 $0.00 $0.00 $0.00 $0.00 00000 GENERAL REVENUE $126,037.50 $69,650.00 $73,586.00 $0.00 $0.00 $0.00

42000 PUBLIC SAFETY 202-42000-31110 CURRENT AD VALOREM TAXES $0.00 $0.00 $0.00 $0.00 $0.00 $24,000.00 202-42000-39208 TRANSFER FROM GENERAL FU $9,000.00 $9,000.00 $9,000.00 $0.00 $0.00 $0.00 42000 PUBLIC SAFETY $9,000.00 $9,000.00 $9,000.00 $0.00 $0.00 $24,000.00

43100 STREETS 202-43100-31110 CURRENT AD VALOREM TAXES $0.00 $0.00 $0.00 $0.00 $0.00 $100,000.00 202-43100-39209 TRANSFER FROM GENERAL FU $45,000.00 $45,000.00 $45,000.00 $0.00 $0.00 $0.00 43100 STREETS $45,000.00 $45,000.00 $45,000.00 $0.00 $0.00 $100,000.00

45000 CULTURE & RECREATION 202-45000-31110 CURRENT AD VALOREM TAXES $0.00 $0.00 $0.00 $0.00 $0.00 $47,000.00 202-45000-39201 TRANSFER FROM GENERAL FU $23,000.00 $58,000.00 $15,000.00 $0.00 $0.00 $0.00 45000 CULTURE & RECREATION $23,000.00 $58,000.00 $15,000.00 $0.00 $0.00 $47,000.00

45300 GUNDERSON HOUSE 202-45300-31110 CURRENT AD VALOREM TAXES $0.00 $0.00 $0.00 $0.00 $0.00 $8,000.00 45300 GUNDERSON HOUSE $0.00 $0.00 $0.00 $0.00 $0.00 $8,000.00 202 CAPITAL OUTLAY $203,037.50 $181,650.00 $142,586.00 $0.00 $0.00 $179,000.00

203 FIRE

00000 GENERAL REVENUE 203-00000-31110 CURRENT AD VALOREM TAXES $93,248.50 $100,709.00 $100,709.00 $97,612.98 $0.00 $100,922.00 203-00000-33400 STATE GRANTS & AIDS $47,835.00 $10,000.00 $0.00 $10,000.00 $6,000.00 $10,000.00 203-00000-33420 STATE FIRE AID $33,793.68 $33,000.00 $39,078.36 $33,000.00 $0.00 $33,000.00 203-00000-33900 DIVIDENDS $241.78 $0.00 $749.00 $0.00 $0.00 $0.00 203-00000-34200 FIRE - TOWNSHIP CONTRACT $92,747.69 $108,378.69 $108,378.69 $93,785.02 $17,015.85 $93,785.00 203-00000-34411 REIMBURSEMENT-FIRE SUPPR $1,000.00 $3,000.00 $10,000.00 $0.00 $5,000.00 $0.00 203-00000-36105 SPECIAL ASSESS. -DEL UTILITI $0.00 $210.00 $266.00 $210.00 $0.00 $0.00 203-00000-36200 MISCELLANEOUS REVENUE $0.00 $0.00 $250.00 $0.00 $22.09 $0.00 203-00000-36210 INTEREST EARNINGS $2,223.80 $75.00 $11,158.00 $75.00 $0.00 $75.00 203-00000-36230 DONATIONS $0.00 $0.00 $1,600.00 $0.00 $50.00 $0.00 203-00000-36235 Donation - Donor Restricted $0.00 $0.00 $68,966.77 $0.00 $10,000.00 $0.00

9 29 09/03/25 1:40 PM Page 4 2024 2024 2025 2025 2026 Act Code Last Dim Descr 2023 Amt Budget Amt Budget YTD Amt Budget 203-00000-39201 TRANSFER FROM GENERAL FU $250,000.00 $0.00 $78,925.00 $0.00 $0.00 $0.00 00000 GENERAL REVENUE $521,090.45 $255,372.69 $420,080.82 $234,683.00 $38,087.94 $237,782.00 203 FIRE $521,090.45 $255,372.69 $420,080.82 $234,683.00 $38,087.94 $237,782.00

204 LIBRARY

00000 GENERAL REVENUE 204-00000-31110 CURRENT AD VALOREM TAXES $136,470.00 $135,675.00 $135,675.00 $140,137.00 $0.00 $155,207.00 204-00000-33620 LIBRARY COUNTY AID $41,453.98 $45,028.23 $45,028.22 $49,685.07 $0.00 $54,323.00 204-00000-33900 DIVIDENDS $126.51 $200.00 $391.91 $200.00 $0.00 $200.00 204-00000-34109 CHARGES FOR SERVICES $706.29 $700.00 $698.72 $700.00 $407.20 $700.00 204-00000-35103 LIBRARY FINES $424.58 $200.00 $297.44 $200.00 $171.24 $200.00 204-00000-36200 MISCELLANEOUS REVENUE $873.05 $519.77 $1,968.25 $500.00 $47.76 $750.00 204-00000-36210 INTEREST EARNINGS $1,648.00 $90.00 $2,884.00 $90.00 $0.00 $90.00 00000 GENERAL REVENUE $181,702.41 $182,413.00 $186,943.54 $191,512.07 $626.20 $211,470.00 204 LIBRARY $181,702.41 $182,413.00 $186,943.54 $191,512.07 $626.20 $211,470.00

205 ECONOMIC DEVELOPMENT AUTHORITY

00000 GENERAL REVENUE 205-00000-31110 CURRENT AD VALOREM TAXES $24,382.00 $26,331.00 $26,331.00 $89,447.30 $0.00 $82,249.00 205-00000-33900 DIVIDENDS $16.64 $0.00 $51.55 $0.00 $0.00 $0.00 205-00000-35106 LEASE-NAPA STORE $5,400.00 $5,400.00 $5,400.00 $3,000.00 $450.00 $3,000.00 205-00000-39202 TRANSFER FROM ENTERPRISE $0.00 $0.00 $0.00 $0.00 $0.00 $11,147.00 00000 GENERAL REVENUE $29,798.64 $31,731.00 $31,782.55 $92,447.30 $450.00 $96,396.00 205 ECONOMIC DEVELOPMENT AUTHORITY $29,798.64 $31,731.00 $31,782.55 $92,447.30 $450.00 $96,396.00

230 SPECIAL PURPOSE DONATIONS

00000 GENERAL REVENUE 230-00000-36210 INTEREST EARNINGS $2,380.00 $140.00 $3,002.00 $0.00 $0.00 $0.00 00000 GENERAL REVENUE $2,380.00 $140.00 $3,002.00 $0.00 $0.00 $0.00

42000 PUBLIC SAFETY 230-42000-36340 DONATIONS-PUBLIC SAFETY $50,307.47 $0.00 $2,805.60 $0.00 $3,020.00 $0.00 42000 PUBLIC SAFETY $50,307.47 $0.00 $2,805.60 $0.00 $3,020.00 $0.00

42200 FIRE 230-42200-36230 DONATIONS $0.00 $0.00 $100.00 $0.00 $0.00 $0.00 42200 FIRE $0.00 $0.00 $100.00 $0.00 $0.00 $0.00

45000 CULTURE & RECREATION 230-45000-36330 DONATIONS-CULTURE & RECR $20,470.10 $0.00 $31,153.75 $0.00 $5,424.00 $0.00 45000 CULTURE & RECREATION $20,470.10 $0.00 $31,153.75 $0.00 $5,424.00 $0.00

45500 LIBRARY

10 30 09/03/25 1:40 PM Page 5 2024 2024 2025 2025 2026 Act Code Last Dim Descr 2023 Amt Budget Amt Budget YTD Amt Budget 230-45500-36230 DONATIONS $474.74 $0.00 $5,497.00 $0.00 $1,760.00 $0.00 45500 LIBRARY $474.74 $0.00 $5,497.00 $0.00 $1,760.00 $0.00 230 SPECIAL PURPOSE DONATIONS $73,632.31 $140.00 $42,558.35 $0.00 $10,204.00 $0.00

240 COVID CARES ACT FUNDS

00000 GENERAL REVENUE 240-00000-33100 FEDERAL GRANTS AND AIDS $0.00 $0.00 $31,470.00 $0.00 $0.00 $0.00 00000 GENERAL REVENUE $0.00 $0.00 $31,470.00 $0.00 $0.00 $0.00 240 COVID CARES ACT FUNDS $0.00 $0.00 $31,470.00 $0.00 $0.00 $0.00

301 2012 G.O. IMP. BONDS-STREETS

47000 DEBT SERVICE 301-47000-31110 CURRENT AD VALOREM TAXES $10,240.75 $11,059.00 $0.00 $0.00 $0.00 $0.00 47000 DEBT SERVICE $10,240.75 $11,059.00 $0.00 $0.00 $0.00 $0.00 301 2012 G.O. IMP. BONDS-STREETS $10,240.75 $11,059.00 $0.00 $0.00 $0.00 $0.00

303 2016 FIRST STREET IMPROVEMENTS

00000 GENERAL REVENUE 303-00000-36210 INTEREST EARNINGS $612.00 $0.00 $1,129.00 $0.00 $0.00 $0.00 00000 GENERAL REVENUE $612.00 $0.00 $1,129.00 $0.00 $0.00 $0.00

47000 DEBT SERVICE 303-47000-31110 CURRENT AD VALOREM TAXES $19,646.00 $21,217.00 $26,800.00 $26,800.00 $0.00 $29,400.00 303-47000-36101 SPECIAL ASSESSMENTS $9,168.84 $8,182.00 $7,809.91 $8,182.00 $0.00 $0.00 47000 DEBT SERVICE $28,814.84 $29,399.00 $34,609.91 $34,982.00 $0.00 $29,400.00 303 2016 FIRST STREET IMPROVEMENTS $29,426.84 $29,399.00 $35,738.91 $34,982.00 $0.00 $29,400.00

307 2007 G.O. REFUNDING BONDS

00000 GENERAL REVENUE 307-00000-36210 INTEREST EARNINGS $11.00 $0.00 $18.00 $0.00 $0.00 $0.00 00000 GENERAL REVENUE $11.00 $0.00 $18.00 $0.00 $0.00 $0.00 307 2007 G.O. REFUNDING BONDS $11.00 $0.00 $18.00 $0.00 $0.00 $0.00

310 2020A GO BOND (RW, BUS PK, 2ND

00000 GENERAL REVENUE 310-00000-36210 INTEREST EARNINGS $2,472.00 $0.00 $4,893.00 $0.00 $0.00 $0.00 00000 GENERAL REVENUE $2,472.00 $0.00 $4,893.00 $0.00 $0.00 $0.00

47000 DEBT SERVICE 310-47000-31110 CURRENT AD VALOREM TAXES $99,405.50 $107,357.00 $138,259.00 $138,259.00 $0.00 $85,035.00 310-47000-36101 SPECIAL ASSESSMENTS $40,893.75 $38,747.00 $51,261.94 $38,747.00 $0.00 $38,787.00

11 31 09/03/25 1:40 PM Page 6 2024 2024 2025 2025 2026 Act Code Last Dim Descr 2023 Amt Budget Amt Budget YTD Amt Budget 47000 DEBT SERVICE $140,299.25 $146,104.00 $189,520.94 $177,006.00 $0.00 $123,822.00 310 2020A GO BOND (RW, BUS PK, 2ND $142,771.25 $146,104.00 $194,413.94 $177,006.00 $0.00 $123,822.00

320 2016B GO USDA BOND FIRE HALL

00000 GENERAL REVENUE 320-00000-36210 INTEREST EARNINGS $358.00 $0.00 $593.00 $0.00 $0.00 $0.00 00000 GENERAL REVENUE $358.00 $0.00 $593.00 $0.00 $0.00 $0.00

47100 2016 FIRE HALL BOND CIP NOTES 320-47100-31110 CURRENT AD VALOREM TAXES $95,680.00 $103,334.00 $91,125.00 $91,125.00 $0.00 $95,681.00 47100 2016 FIRE HALL BOND CIP NOTES $95,680.00 $103,334.00 $91,125.00 $91,125.00 $0.00 $95,681.00 320 2016B GO USDA BOND FIRE HALL $96,038.00 $103,334.00 $91,718.00 $91,125.00 $0.00 $95,681.00

321 2016B USDA NOTE FIRE HALL

00000 GENERAL REVENUE 321-00000-36210 INTEREST EARNINGS $22.00 $0.00 $720.00 $0.00 $0.00 $0.00 00000 GENERAL REVENUE $22.00 $0.00 $720.00 $0.00 $0.00 $0.00

47200 2016 FIRE HALL BOND USDA NOTES 321-47200-31110 CURRENT AD VALOREM TAXES $19,340.00 $20,887.00 $19,341.00 $19,341.00 $0.00 $20,308.00 47200 2016 FIRE HALL BOND USDA NOTES $19,340.00 $20,887.00 $19,341.00 $19,341.00 $0.00 $20,308.00 321 2016B USDA NOTE FIRE HALL $19,362.00 $20,887.00 $20,061.00 $19,341.00 $0.00 $20,308.00

323 2023A G.O. Bond

00000 GENERAL REVENUE 323-00000-31110 CURRENT AD VALOREM TAXES $0.00 $0.00 $0.00 $0.00 $0.00 $76,000.00 323-00000-36210 INTEREST EARNINGS $0.00 $0.00 -$0.10 $0.00 $9,884.25 $0.00 00000 GENERAL REVENUE $0.00 $0.00 -$0.10 $0.00 $9,884.25 $76,000.00

47000 DEBT SERVICE 323-47000-36210 INTEREST EARNINGS $951.90 $0.00 $6,976.90 $0.00 $0.00 $0.00 47000 DEBT SERVICE $951.90 $0.00 $6,976.90 $0.00 $0.00 $0.00 323 2023A G.O. Bond $951.90 $0.00 $6,976.80 $0.00 $9,884.25 $76,000.00

325 2025 Street Projects

00000 GENERAL REVENUE 325-00000-31110 CURRENT AD VALOREM TAXES $0.00 $0.00 $0.00 $0.00 $0.00 $77,500.00 00000 GENERAL REVENUE $0.00 $0.00 $0.00 $0.00 $0.00 $77,500.00 325 2025 Street Projects $0.00 $0.00 $0.00 $0.00 $0.00 $77,500.00

331 2020 FREIGHTLINER 114SD

47000 DEBT SERVICE

12 32 09/03/25 1:40 PM Page 7 2024 2024 2025 2025 2026 Act Code Last Dim Descr 2023 Amt Budget Amt Budget YTD Amt Budget 331-47000-39207 TRANSFER FROM CAPITAL FUN $36,525.00 $36,525.00 $36,522.78 $36,523.00 $0.00 $0.00 47000 DEBT SERVICE $36,525.00 $36,525.00 $36,522.78 $36,523.00 $0.00 $0.00 331 2020 FREIGHTLINER 114SD $36,525.00 $36,525.00 $36,522.78 $36,523.00 $0.00 $0.00

336 2019 FORD F150 LEASE

00000 GENERAL REVENUE 336-00000-36210 INTEREST EARNINGS $0.00 $0.00 $3,889.00 $0.00 $0.00 $0.00 00000 GENERAL REVENUE $0.00 $0.00 $3,889.00 $0.00 $0.00 $0.00 336 2019 FORD F150 LEASE $0.00 $0.00 $3,889.00 $0.00 $0.00 $0.00

340 RED WING AVE CAPITAL PROJECT

43100 STREETS 340-43100-36210 INTEREST EARNINGS $0.00 $0.00 $11,697.34 $10,000.00 $0.00 $10,000.00 43100 STREETS $0.00 $0.00 $11,697.34 $10,000.00 $0.00 $10,000.00 340 RED WING AVE CAPITAL PROJECT $0.00 $0.00 $11,697.34 $10,000.00 $0.00 $10,000.00

420 INDUSTRIAL PARK

00000 GENERAL REVENUE 420-00000-36210 INTEREST EARNINGS $2,989.29 $0.00 $4,928.85 $0.00 $0.00 $0.00 00000 GENERAL REVENUE $2,989.29 $0.00 $4,928.85 $0.00 $0.00 $0.00 420 INDUSTRIAL PARK $2,989.29 $0.00 $4,928.85 $0.00 $0.00 $0.00

601 WATER

00000 GENERAL REVENUE 601-00000-33439 PENSION REVENUE $3.00 $0.00 $1,341.00 $0.00 $0.00 $0.00 601-00000-36101 SPECIAL ASSESSMENTS $1,952.00 $2,500.00 $4,787.51 $0.00 $0.00 $0.00 601-00000-36105 SPECIAL ASSESS. -DEL UTILITI $0.00 $140.00 $0.00 $0.00 $0.00 $0.00 601-00000-36210 INTEREST EARNINGS $41,745.39 $35,000.00 $44,012.86 $17,000.00 $13,582.41 $25,000.00 601-00000-36226 Water Tower Lease $0.00 $7,200.00 $8,635.00 $7,200.00 $3,600.00 $7,200.00 601-00000-37110 WATER SALES $436,462.24 $500,000.00 $424,853.43 $400,000.00 $159,532.16 $400,000.00 601-00000-37120 WATER SALES - BULK SALES $2,034.75 $2,000.00 $48.40 $700.00 $0.00 $700.00 601-00000-37150 CONNECTION FEES-BLDG PER $12,081.23 $6,752.00 $0.00 $0.00 $0.00 $0.00 601-00000-37160 WATER PENALTIES $3,091.40 $3,000.00 $2,192.49 $2,500.00 $705.20 $2,500.00 601-00000-39202 TRANSFER FROM ENTERPRISE $0.00 $0.00 $0.00 $0.00 $0.00 $25,000.00 601-00000-39999 PRIOR PERIOD ADJUSTMENT $0.00 $0.00 -$25,070.00 $0.00 $0.00 $0.00 00000 GENERAL REVENUE $497,370.01 $556,592.00 $460,800.69 $427,400.00 $177,419.77 $460,400.00 601 WATER $497,370.01 $556,592.00 $460,800.69 $427,400.00 $177,419.77 $460,400.00

602 SANITARY SEWER

00000 GENERAL REVENUE 602-00000-33100 FEDERAL GRANTS AND AIDS $0.00 $0.00 $0.00 $0.00 $5,815.01 $0.00 13 33 09/03/25 1:40 PM Page 8 2024 2024 2025 2025 2026 Act Code Last Dim Descr 2023 Amt Budget Amt Budget YTD Amt Budget 602-00000-33439 PENSION REVENUE $3.00 $0.00 $778.00 $0.00 $0.00 $0.00 602-00000-33900 DIVIDENDS $433.86 $0.00 $1,344.04 $0.00 $0.00 $0.00 602-00000-34407 UTILITY CONNECTION FEES $7,235.19 $5,000.00 $5,400.00 $5,000.00 $3,600.00 $5,000.00 602-00000-34790 SALE OF EXCESS EQUIPMENT $3,084.90 $0.00 $2,916.18 $0.00 $0.00 $0.00 602-00000-36101 SPECIAL ASSESSMENTS $3,248.80 $4,500.00 $1,452.98 $4,500.00 $0.00 $0.00 602-00000-36105 SPECIAL ASSESS. -DEL UTILITI -$0.25 $120.00 $0.00 $0.00 $0.00 $0.00 602-00000-36200 MISCELLANEOUS REVENUE $4,902.22 $0.00 $11,354.10 $0.00 $4,221.40 $0.00 602-00000-36210 INTEREST EARNINGS $105,150.31 $20,000.00 $82,553.30 $50,000.00 $0.00 $50,000.00 602-00000-37200 SANITARY SEWER CHARGES $622,184.64 $500,000.00 $584,486.00 $526,000.00 $92,188.27 $526,000.00 602-00000-39999 PRIOR PERIOD ADJUSTMENT $0.00 $0.00 -$84,101.15 $0.00 $0.00 $0.00 00000 GENERAL REVENUE $746,242.67 $529,620.00 $606,183.45 $585,500.00 $105,824.68 $581,000.00 602 SANITARY SEWER $746,242.67 $529,620.00 $606,183.45 $585,500.00 $105,824.68 $581,000.00

603 ELECTRIC

00000 GENERAL REVENUE 603-00000-33439 PENSION REVENUE $11.00 $0.00 $3,252.00 $0.00 $0.00 $0.00 603-00000-33800 SHARE OF CMPAS INCOME $0.00 $0.00 $8,582.50 $0.00 $0.00 $0.00 603-00000-34109 CHARGES FOR SERVICES $300.00 $0.00 -$9,521.00 $0.00 $0.00 $0.00 603-00000-35000 NSF/RECON/SHUTOFF NOTICE $6,108.92 $6,320.00 $0.00 $6,000.00 $0.00 $6,000.00 603-00000-36105 SPECIAL ASSESS. -DEL UTILITI $0.00 $85.00 $0.00 $0.00 $0.00 $0.00 603-00000-36200 MISCELLANEOUS REVENUE $8,658.97 $0.00 $10,687.46 $0.00 $964.20 $0.00 603-00000-36210 INTEREST EARNINGS $222,116.60 $200,000.00 $201,175.17 $200,000.00 $72,763.67 $200,000.00 603-00000-36211 INT INCOME-CITY INTF LOAN- $0.00 $0.00 $816.00 $0.00 $0.00 $0.00 603-00000-36212 INT INC-CITY INTF LOAN $0.00 $0.00 $1,478.00 $0.00 $0.00 $0.00 603-00000-36225 POLE CONTACT CHARGE $0.00 $5,000.00 $4,981.00 $5,000.00 $4,956.00 $7,000.00 603-00000-36260 GARBAGE BILLING FEE $47,973.58 $48,000.00 -$8,041.00 $50,000.00 $4,800.00 $50,000.00 603-00000-36261 GARBAGE BILLING FEE - Tax $3,743.17 $38,000.00 $20,571.67 $38,000.00 $0.00 $38,000.00 603-00000-36262 GARBAGE BILLING FEE - FUEL $2,302.85 $2,300.00 $5,936.31 $2,300.00 $0.00 $2,300.00 603-00000-37150 CONNECTION FEES-BLDG PER $0.00 $2,000.00 $0.00 $2,000.00 $0.00 $2,000.00 603-00000-37320 RECYCLING CUSTOMER CHARG $8,250.00 $0.00 -$0.16 $0.00 $4,130.00 $0.00 603-00000-37410 RESIDENTIAL ELEC SALES $983,812.17 $1,200,000.00 $1,089,706.11 $1,200,000.00 $375,237.22 $1,200,000.00 603-00000-37420 COMMERCIAL & INDUST ELEC $297,557.52 $300,000.00 $195,214.79 $300,000.00 $84,999.15 $300,000.00 603-00000-37430 DEMAND ELECTRIC SALES $722,852.44 $650,000.00 $591,368.02 $650,000.00 $260,374.76 $65,000.00 603-00000-37440 PUBLIC STREET & HWY ELEC S $45,680.84 $45,000.00 $31,713.16 $22,600.00 $13,894.86 $22,600.00 603-00000-37460 ELECTRIC PENALTIES $8,529.15 $8,000.00 $7,375.96 $45,000.00 $3,887.37 $45,000.00 603-00000-37470 SECURITY LIGHT SALES $3,157.49 $3,000.00 $2,870.00 $3,000.00 $1,150.00 $3,000.00 603-00000-39999 PRIOR PERIOD ADJUSTMENT $0.00 $0.00 -$134,124.00 $0.00 -$0.62 $0.00 00000 GENERAL REVENUE $2,361,054.70 $2,507,705.00 $2,024,041.99 $2,523,900.00 $827,156.61 $1,940,900.00

49590 ELECTRIC - GENERAL 603-49590-33900 DIVIDENDS $0.00 $0.00 $4,002.00 $0.00 $0.00 $0.00 49590 ELECTRIC - GENERAL $0.00 $0.00 $4,002.00 $0.00 $0.00 $0.00

14 34 09/03/25 1:40 PM Page 9 2024 2024 2025 2025 2026 Act Code Last Dim Descr 2023 Amt Budget Amt Budget YTD Amt Budget 603 ELECTRIC $2,361,054.70 $2,507,705.00 $2,028,043.99 $2,523,900.00 $827,156.61 $1,940,900.00

605 STORM SEWER

00000 GENERAL REVENUE 605-00000-33439 PENSION REVENUE $6.00 $0.00 $1,271.00 $0.00 $0.00 $0.00 605-00000-34790 SALE OF EXCESS EQUIPMENT $0.00 $0.00 $12,539.99 $0.00 $0.00 $0.00 00000 GENERAL REVENUE $6.00 $0.00 $13,810.99 $0.00 $0.00 $0.00

43251 STORM SEWER UTIL & MAINT 605-43251-33900 DIVIDENDS $12.71 $0.00 $39.37 $0.00 $0.00 $0.00 605-43251-36105 SPECIAL ASSESS. -DEL UTILITI $0.00 $0.00 $0.22 $1,000.00 $0.00 $1,000.00 605-43251-36210 INTEREST EARNINGS $15,242.60 $6,000.00 $19,501.37 $6,000.00 $0.00 $6,000.00 605-43251-37202 STORM SEWER MAINT. FEE $49,587.36 $51,000.00 $69,044.06 $125,000.00 $20,368.12 $125,000.00 43251 STORM SEWER UTIL & MAINT $64,842.67 $57,000.00 $88,585.02 $132,000.00 $20,368.12 $132,000.00 605 STORM SEWER $64,848.67 $57,000.00 $102,396.01 $132,000.00 $20,368.12 $132,000.00

609 LIQUOR

00000 GENERAL REVENUE 609-00000-33439 PENSION REVENUE $1.00 $0.00 $182.00 $0.00 $0.00 $0.00 609-00000-33900 DIVIDENDS $146.02 $0.00 $452.35 $0.00 $0.00 $0.00 609-00000-36200 MISCELLANEOUS REVENUE $280.00 $0.00 $1,414.89 $0.00 $18.92 $0.00 609-00000-36210 INTEREST EARNINGS $4,495.00 $50.00 $6,330.00 $0.00 $0.00 $0.00 609-00000-36221 PULL TAB RENT-SNOWDRIFTER $38,807.80 $5,000.00 $3,134.92 $0.00 $0.00 $0.00 609-00000-36222 PULL TAB RENT-KFDRA $0.00 $40,000.00 $41,619.00 $45,000.00 $11,746.20 $45,000.00 609-00000-36250 ATM REVENUE $5,788.84 $6,000.00 $3,571.80 $5,000.00 $1,485.02 $5,000.00 609-00000-37811 LIQUOR-OFF-SALE $173,769.03 $173,250.00 $172,687.53 $190,000.00 $81,732.84 $195,000.00 609-00000-37812 BEER - OFF-SALE $286,846.52 $330,000.00 $291,091.32 $330,000.00 $134,507.56 $335,000.00 609-00000-37813 WINE - OFF-SALE $29,182.72 $36,000.00 $27,417.05 $36,000.00 $12,891.71 $40,000.00 609-00000-37815 OTHER MERCHANDISE-OFF SA $7,175.16 $8,500.00 $8,977.83 $8,000.00 $3,103.99 $8,000.00 609-00000-37816 TOBACCO SALES $12,441.92 $18,000.00 $13,223.78 $15,000.00 $5,427.00 $17,000.00 609-00000-37817 THC SALES $0.00 $0.00 $0.00 $0.00 $1,272.00 $7,000.00 609-00000-37820 MACHINE COMMISSIONS $6,034.67 $9,800.00 $7,736.98 $9,000.00 $3,205.85 $9,000.00 609-00000-37900 ROSE FEST $4,540.00 $8,000.00 $11,530.00 $8,000.00 $0.00 $8,000.00 609-00000-37911 LIQUOR/WINE ON-SALE $145,041.94 $174,000.00 $136,347.69 $175,000.0