Kenyon/City Hall/Meetings/August 26, 2025/Packet

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8-26-25 council packet (1) packet · 196k chars

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AGENDA
CITY COUNCIL SPECIAL SESSION
August 26, 2025
5:30 PM
I. Call to Order

II. Agenda

II.A Agenda for 8-26-25
Summary Report
8-26-25 Agenda Work Session.doc

III. Business to be discussed and Possible Action

III.A Review Proposed 2026 Budget and Levy
Summary Report
Kenyon, City of - Budget Memo 8.22.25.pdf

IV. Adjourn

1
AGENDA ITEM NO. II.A

Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE: August 26, 2025

SUBMITTED BY: Holli Gudknecht, Administration

ITEM TYPE: Agenda

AGENDA SECTION: Agenda

SUBJECT: Agenda for 8-26-25

SUGGESTED ACTION:

ATTACHMENTS:
8-26-25 Agenda Work Session.doc

2
AGENDA
City Council Work Session
August 26, 2025
5:30 pm
Kenyon City Hall

I. Call to Order

II. Review Proposed 2026 Budget and Levy

III. Other

IV. Adjourn

Scott Lehner, City Administrator

Posted: August 22, 2025

3
AGENDA ITEM NO. III.A

Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE: August 26, 2025

SUBMITTED BY: Holli Gudknecht, Administration

ITEM TYPE: New Business

AGENDA SECTION: Business to be discussed and Possible Action

SUBJECT: Review Proposed 2026 Budget and Levy

SUGGESTED ACTION:

ATTACHMENTS:
Kenyon, City of - Budget Memo 8.22.25.pdf

4
BUDGET MEMO

TO: CITY ADMINISTRATOR
FROM: ABDO FINANCIAL SOLUTIONS, LLC
SUBJECT: COUNCIL WORK SESSION
DATE: 8/26/25

Introduction

Upon your request, we have summarized some of the key items for consideration in this year’s budget.

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 $378,901 or 27.06% from 2025.

o The general levy increased $257,914 or 32.38%.

▪ Factors relating to this increase are explained in this memo under the General Fund Budget
Summary section.

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 $7,309 or 7.49%.

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

o The library levy increased by $13,230 or 9.44%.

▪ 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.
Staffing

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

• A part time Administrative Assistant, a Finance Director (for 4th quarter of 2026) and two seasonal public
work employees have been factored into the budget for 2026.

• Minnesota Paid Leave has been added the appropriate funds.

5
• 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) from Change from
2025 Levy Levy 2025 2025 Fund #

General Levy $ 796,525 $ 1,054,439 $ 257,914 32.38% 101
Fire Levy 97,613 104,922 7,309 7.49% 203
Library Levy 140,137 153,367 13,230 9.44% 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 $ 1,778,901 $ 378,901 27.06%

Tax Capacity $ 1,821,570 $ 1,821,570 $ - 0.00%

City Tax Rate* 76.86% 97.66% 20.80%

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

6
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 $ 610 $ 130
Residential 200,000 171,500 1,318 1,675 357
Residential 300,000 280,500 2,156 2,739 583
Residential 400,000 389,500 2,994 3,804 810
Commercial 500,000 500,000 7,109 9,033 1,924

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 $ 1,054,439 $ 257,161
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 77,021 143,000 143,000 -
Prior Period Adjustment - (35,648) - - - -

Total Revenues 1,671,286 1,760,695 214,056 1,829,378 2,094,571 265,193

Revenue Key Changes:

• Property taxes - increase to offset increases in expenditures and decreases in other revenues.
.
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 349,967 339,206 169,605 368,060 361,350 (6,710)
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 67,795 107,200 202,465 95,265
Law Enforcement 531,451 671,397 262,630 579,837 585,756 5,919
Streets 525,815 307,245 135,637 438,950 488,520 49,570
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 15,890 163,350 149,740 (13,610)
Parks 80,377 76,250 31,873 104,850 96,920 (7,930)
Gunderson House 15,188 17,738 4,592 17,800 15,880 (1,920)
Community Garden 20 41 55 - - -

Total Expenditures 1,958,238 1,873,176 762,285 1,907,147 2,094,571 187,424

7
Expenditure Key Changes:

• 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.

• Streets -

o Increase in wages and benefits due to COLA and benefits and a change in allocation of wages for 2026.

o Increase in wages due to adding two seasonal employees.

• Recycling –

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

Gunderson House , 0.8%
City Council , 0.8% City Administration , 17.3%
Swimming Pool , 7.1%
Parks , 4.6%
Street lighting, 1.5%
Elections , 0.2%

Recycling , 2.2%

Auditing , 1.0%

City Attorney , 2.9%

Streets , City Engineer , 0.7%
23.3%

General
Government ,
9.7%

Law Enforcement , 28.0%

Budget Detail - By Fund

The following financial reports are attached:

• Revenues
• Expenses

8
08/21/25 4:47 PM
CITY OF KENYON
Page 1
Abdo CITY BUDGET REVENUE W/COM

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 $0.00
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 $37,380.00

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 $1,054,439.00
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 $1,740,155.00

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

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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

10
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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 $2,094,571.00

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
202-42000-39208 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 $0.00

43100 STREETS
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 $0.00

45000 CULTURE & RECREATION
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 $0.00

48200 PUBLIC SAFETY CAPITAL OUTLAY
202-48200-39201 TRANSFER FROM GENERAL FU $0.00 $0.00 $0.00 $0.00 $0.00 $198,000.00
48200 PUBLIC SAFETY CAPITAL OUTLAY $0.00 $0.00 $0.00 $0.00 $0.00 $198,000.00
202 CAPITAL OUTLAY $203,037.50 $181,650.00 $142,586.00 $0.00 $0.00 $198,000.00

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 $104,922.00
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
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 $241,782.00
203 FIRE $521,090.45 $255,372.69 $420,080.82 $234,683.00 $38,087.94 $241,782.00

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Page 4
2024 2024 2025 2025 2026
Act Code Last Dim Descr 2023 Amt Budget Amt Budget YTD Amt Budget

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 $153,367.00
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 $209,630.00
204 LIBRARY $181,702.41 $182,413.00 $186,943.54 $191,512.07 $626.20 $209,630.00

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
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

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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
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

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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
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

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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
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 $0.00

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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 $0.00
602-00000-37200 SANITARY SEWER CHARGES $622,184.64 $500,000.00 $584,486.00 $526,000.00 $92,188.27 $0.00
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 $0.00
602 SANITARY SEWER $746,242.67 $529,620.00 $606,183.45 $585,500.00 $105,824.68 $0.00

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 $0.00
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 $0.00
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 $0.00
603-00000-36260 GARBAGE BILLING FEE $47,973.58 $48,000.00 -$8,041.00 $50,000.00 $4,800.00 $0.00
603-00000-36261 GARBAGE BILLING FEE - Tax $3,743.17 $38,000.00 $20,571.67 $38,000.00 $0.00 $0.00
603-00000-36262 GARBAGE BILLING FEE - FUEL $2,302.85 $2,300.00 $5,936.31 $2,300.00 $0.00 $0.00
603-00000-37150 CONNECTION FEES-BLDG PER $0.00 $2,000.00 $0.00 $2,000.00 $0.00 $0.00
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 $0.00
603-00000-37420 COMMERCIAL & INDUST ELEC $297,557.52 $300,000.00 $195,214.79 $300,000.00 $84,999.15 $0.00
603-00000-37430 DEMAND ELECTRIC SALES $722,852.44 $650,000.00 $591,368.02 $650,000.00 $260,374.76 $0.00
603-00000-37440 PUBLIC STREET & HWY ELEC S $45,680.84 $45,000.00 $31,713.16 $22,600.00 $13,894.86 $0.00
603-00000-37460 ELECTRIC PENALTIES $8,529.15 $8,000.00 $7,375.96 $45,000.00 $3,887.37 $0.00
603-00000-37470 SECURITY LIGHT SALES $3,157.49 $3,000.00 $2,870.00 $3,000.00 $1,150.00 $0.00
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 $0.00

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
603 ELECTRIC $2,361,054.70 $2,507,705.00 $2,028,043.99 $2,523,900.00 $827,156.61 $0.00

605 STORM SEWER

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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 $0.00
605-43251-36210 INTEREST EARNINGS $15,242.60 $6,000.00 $19,501.37 $6,000.00 $0.00 $0.00
605-43251-37202 STORM SEWER MAINT. FEE $49,587.36 $51,000.00 $69,044.06 $125,000.00 $20,368.12 $0.00
43251 STORM SEWER UTIL & MAINT $64,842.67 $57,000.00 $88,585.02 $132,000.00 $20,368.12 $0.00
605 STORM SEWER $64,848.67 $57,000.00 $102,396.01 $132,000.00 $20,368.12 $0.00

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 $175,000.00 $54,474.45 $175,000.00
609-00000-37912 BEER ON-SALE $145,867.30 $155,000.00 $160,107.15 $155,000.00 $76,007.26 $165,000.00
609-00000-37916 FOOD-ON SALE $23,126.93 $27,000.00 $21,857.79 $30,000.00 $9,701.05 $30,000.00
00000 GENERAL REVENUE $883,544.85 $990,600.00 $907,682.08 $1,006,000.00 $395,573.85 $1,039,000.00
609 LIQUOR $883,544.85 $990,600.00 $907,682.08 $1,006,000.00 $395,573.85 $1,039,000.00

900 GASB 34

00000 GENERAL REVENUE
900-00000-31000 CURRENT AD VALOREM TAXES -$1,823.00 $0.00 $1,561.00 $0.00 $0.00 $0.00
900-00000-33439 PENSION REVENUE $966.00 $0.00 $16,739.00 $0.00 $0.00 $0.00
900-00000-34790 SALE OF EXCESS EQUIPMENT $0.00 $0.00 $36,594.00 $0.00 $0.00 $0.00
900-00000-36100 SPECIAL ASSESSMENTS -$35,050.00 $0.00 -$46,346.00 $0.00 $0.00 $0.00

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00000 GENERAL REVENUE -$35,907.00 $0.00 $8,548.00 $0.00 $0.00 $0.00
900 GASB 34 -$35,907.00 $0.00 $8,548.00 $0.00 $0.00 $0.00

$7,536,016.89 $7,394,516.69 $7,135,734.92 $7,391,797.09 $1,799,651.56 $4,772,490.00

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CITY OF KENYON
Page 1
Abdo CITY EXPENSE BUDGET

2024 2025 2025 2026
Account Last Dim Descr 2023 Amt 2024 Amt Budget YTD Amt Budget Budget

101 GENERAL FUND

41000 GENERAL GOVERNMENT
E 101-41000-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-41000-609 LOAN PRINCIPAL-INTERFUND KMU $1.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-41000-725 TRANSFER TO GENERAL FUND $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
41000 GENERAL GOVERNMENT $1.00 $0.00 $0.00 $0.00 $0.00 $0.00

41110 CITY COUNCIL
E 101-41110-101 SALARIES - REGULAR $12,545.00 $16,754.66 $11,660.00 $0.00 $12,000.00 $13,520.00
E 101-41110-122 FICA - EMPLOYER SHARE $889.78 $1,014.92 $920.00 $0.00 $1,000.00 $1,030.00
E 101-41110-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $60.00
E 101-41110-142 UNEMPLOYMENT COMPENSATION $0.00 $29.70 $0.00 $0.00 $0.00 $0.00
E 101-41110-150 INSURANCE - WORKERS COMP $107.72 $34.67 $50.00 $21.45 $50.00 $50.00
E 101-41110-311 CONFERENCE & TRAINING $134.30 $100.00 $350.00 $2,212.39 $350.00 $3,000.00
E 101-41110-331 TRAVEL EXPENSE $0.00 $0.00 $200.00 $0.00 $200.00 $250.00
E 101-41110-430 MISCELLANEOUS $10.00 $263.42 $0.00 $126.28 $0.00 $0.00
E 101-41110-433 DUES AND SUBSCRIPTIONS $7,658.74 $0.00 $100.00 $30.00 $0.00 $30.00
41110 CITY COUNCIL $21,345.54 $18,197.37 $13,280.00 $2,390.12 $13,600.00 $17,940.00

41310 CITY ADMINISTRATION
E 101-41310-100 SALARIES - PART TIME $18,118.78 $7,481.23 $17,214.75 $3,522.73 $11,000.00 $26,780.00
E 101-41310-101 SALARIES - REGULAR $183,046.60 $140,556.20 $177,702.00 $85,156.12 $203,000.00 $194,350.00
E 101-41310-102 SALARIES - OVERTIME $9,631.93 $18,405.27 $0.00 $1,955.66 $15,000.00 $0.00
E 101-41310-121 PERA - EMPLOYER SHARE $16,012.25 $13,919.81 $14,621.00 $6,902.51 $18,000.00 $16,580.00
E 101-41310-122 FICA - EMPLOYER SHARE $5,459.73 $25,547.02 $14,910.00 $8,818.65 $18,360.00 $16,920.00
E 101-41310-130 INSURANCE - MED/DENT/LIFE/DIS. $88,151.95 $61,663.45 $89,645.00 $44,963.26 $90,000.00 $88,200.00
E 101-41310-131 EMPLOYER H.S.A.EXPENSE $0.00 $5,775.02 $0.00 $4,500.00 $5,000.00 $10,000.00
E 101-41310-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $970.00
E 101-41310-142 UNEMPLOYMENT COMPENSATION $0.00 $63.55 $0.00 $14.52 $0.00 $0.00
E 101-41310-150 INSURANCE - WORKERS COMP $1,900.00 $668.29 $870.00 $370.67 $2,500.00 $930.00
E 101-41310-311 CONFERENCE & TRAINING $676.29 $0.00 $1,500.00 $1,351.49 $1,500.00 $2,000.00
E 101-41310-324 OUTSIDE SERVICES $21,815.03 $63,153.00 $0.00 $4,312.52 $0.00 $0.00
E 101-41310-331 TRAVEL EXPENSE $511.98 $544.04 $1,500.00 $0.00 $1,500.00 $1,500.00
E 101-41310-342 TRAINING FEES $0.00 -$100.00 $0.00 $0.00 $0.00 $1,500.00
E 101-41310-360 INSURANCE - PROPERTY/LIABILITY $1,565.67 $577.69 $960.00 $484.40 $1,100.00 $520.00
E 101-41310-430 MISCELLANEOUS $120.52 $263.03 $0.00 $6,500.00 $0.00 $0.00
E 101-41310-433 DUES AND SUBSCRIPTIONS $2,956.18 $688.00 $1,100.00 $752.00 $1,100.00 $1,100.00
41310 CITY ADMINISTRATION $349,966.91 $339,205.60 $320,022.75 $169,604.53 $368,060.00 $361,350.00

41410 ELECTIONS
E 101-41410-103 ELECTION JUDGE PAY $0.00 $1,984.00 $2,500.00 $0.00 $0.00 $2,500.00
E 101-41410-331 TRAVEL EXPENSE $941.25 $85.76 $0.00 $0.00 $0.00 $1,000.00
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E 101-41410-430 MISCELLANEOUS $480.00 $709.80 $0.00 $0.00 $0.00 $500.00
41410 ELECTIONS $1,421.25 $2,779.56 $2,500.00 $0.00 $0.00 $4,000.00

41530 AUDITING
E 101-41530-301 AUDITING $43,557.17 $19,557.50 $15,000.00 $19,765.00 $18,000.00 $20,000.00
41530 AUDITING $43,557.17 $19,557.50 $15,000.00 $19,765.00 $18,000.00 $20,000.00

41610 CITY ATTORNEY
E 101-41610-304 LEGAL $48,390.03 $68,326.50 $25,000.00 $15,006.23 $50,000.00 $60,000.00
41610 CITY ATTORNEY $48,390.03 $68,326.50 $25,000.00 $15,006.23 $50,000.00 $60,000.00

41700 CITY ENGINEER
E 101-41700-303 ENGINEERING $14,400.00 $13,229.50 $10,000.00 $4,600.00 $15,000.00 $15,000.00
41700 CITY ENGINEER $14,400.00 $13,229.50 $10,000.00 $4,600.00 $15,000.00 $15,000.00

41940 GENERAL GOVERNMENT
E 101-41940-116 SALARIES -WEBSITE ADMIN $6,750.91 $3,346.11 $7,036.05 $2,984.08 $0.00 $7,970.00
E 101-41940-121 PERA - EMPLOYER SHARE $528.88 $209.41 $528.00 $0.00 $0.00 $600.00
E 101-41940-122 FICA - EMPLOYER SHARE $130.55 $616.25 $537.00 $562.82 $0.00 $610.00
E 101-41940-130 INSURANCE - MED/DENT/LIFE/DIS. $3,650.97 $0.00 $3,783.00 $271.01 $0.00 $0.00
E 101-41940-131 EMPLOYER H.S.A.EXPENSE $1,218.75 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-41940-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $40.00
E 101-41940-150 INSURANCE - WORKERS COMP $70.39 $24.49 $40.00 $13.96 $0.00 $20.00
E 101-41940-152 INSURANCE - W.COMP-PREV YR ADJ $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-41940-200 OFFICE SUPPLIES $2,001.07 $3,104.96 $2,800.00 $509.30 $2,500.00 $2,500.00
E 101-41940-210 OPERATING SUPPLIES & EXPENSE $4,747.00 $8,109.78 $10,000.00 $4,449.22 $5,000.00 $10,000.00
E 101-41940-265 PROPERTY TAX $0.00 $0.00 $0.00 $1,560.00 $1,500.00 $1,800.00
E 101-41940-302 SAFETY CLASS/DRUG & ALCOHOL $6,350.63 $4,693.44 $4,700.00 $3,192.86 $7,000.00 $7,000.00
E 101-41940-307 CONTRACT SERVICES $0.00 $0.00 $0.00 $0.00 $0.00 $57,645.00
E 101-41940-308 OUTSIDE JANITORIAL SERVICES $17,202.73 $17,111.96 $15,690.00 $8,323.50 $14,000.00 $19,000.00
E 101-41940-309 COMPUTER SUPPORT $6,494.00 $12,085.37 $2,500.00 $6,508.31 $11,000.00 $12,000.00
E 101-41940-321 UTILITIES-PHONE/INTERNET/CABLE $10,976.62 $10,258.29 $9,700.00 $3,899.42 $10,000.00 $10,000.00
E 101-41940-324 OUTSIDE SERVICES $0.00 $9,657.83 $0.00 $5,199.10 $11,000.00 $25,000.00
E 101-41940-335 MISC BANK CHARGES $95.00 $60.00 $200.00 $951.00 $200.00 $1,500.00
E 101-41940-339 PAY PAL FEES $118.62 $204.58 $50.00 $129.84 $0.00 $200.00
E 101-41940-340 ADVERTISING $1,628.34 $2,665.42 $3,500.00 $1,962.75 $3,000.00 $3,000.00
E 101-41940-360 INSURANCE - PROPERTY/LIABILITY $13,729.92 $5,421.64 $7,000.00 $4,544.55 $16,100.00 $10,980.00
E 101-41940-381 UTILITIES-ELECTRIC & WATER $3,359.79 $3,219.14 $3,665.00 $1,242.36 $3,500.00 $3,500.00
E 101-41940-383 UTILITIES-NATURAL GAS $3,107.00 $1,371.47 $1,580.00 $1,424.54 $3,500.00 $3,500.00
E 101-41940-384 UTILITIES-REFUSE/RECYCLING $559.58 $509.93 $455.00 $209.11 $600.00 $600.00
E 101-41940-385 UTILITIES-SEWER CHARGES $1,159.37 $1,880.93 $1,120.00 $871.01 $1,300.00 $2,000.00
E 101-41940-400 REPAIRS AND MAINT $4,268.44 $7,353.86 $3,500.00 $7,636.94 $5,000.00 $10,000.00
E 101-41940-430 MISCELLANEOUS $2,680.81 $3,027.11 $7,000.00 $1,781.45 $3,000.00 $3,000.00
E 101-41940-433 DUES AND SUBSCRIPTIONS $12,624.01 $10,976.51 $7,000.00 $7,567.77 $7,000.00 $8,000.00
E 101-41940-490 DONATIONS $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00
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E 101-41940-501 CAPITAL OUTLAY $7,893.00 $2,006.83 $8,500.00 $0.00 $0.00 $0.00
E 101-41940-609 LOAN PRINCIPAL-INTERFUND KMU $0.00 $0.00 $8,000.00 $0.00 $0.00 $0.00
E 101-41940-610 LOAN INTEREST - INTERFUND KMU $0.00 $0.00 $4,000.00 $0.00 $0.00 $0.00
E 101-41940-725 TRANSFER TO GENERAL FUND $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-41940-740 TRANSFER TO CAPITAL FUND $0.00 $6,288.00 $0.00 $0.00 $0.00 $0.00
41940 GENERAL GOVERNMENT $113,346.38 $116,203.31 $114,884.05 $67,794.90 $107,200.00 $202,465.00

42100 LAW ENFORCEMENT
E 101-42100-100 SALARIES - PART TIME $11,928.17 $35,700.32 $19,000.00 $25,717.26 $21,000.00 $25,000.00
E 101-42100-101 SALARIES - REGULAR $234,294.99 $250,442.32 $239,294.05 $97,295.16 $286,000.00 $272,960.00
E 101-42100-102 SALARIES - OVERTIME $24,446.02 $59,249.06 $31,000.00 $20,574.44 $36,000.00 $40,000.00
E 101-42100-106 SALARIES - TRAINING $997.86 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-42100-112 SALARIES - ADMIN $19,708.44 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-42100-117 LAWENF.SAL./SP PROG/GRANT REIM $0.00 $1,119.80 $0.00 $0.00 $3,000.00 $0.00
E 101-42100-121 PERA - EMPLOYER SHARE $50,611.00 $58,160.56 $49,195.00 $24,826.27 $50,580.00 $59,820.00
E 101-42100-122 FICA - EMPLOYER SHARE $1,801.52 $23,011.72 $5,754.00 $10,500.25 $22,000.00 $4,900.00
E 101-42100-130 INSURANCE - MED/DENT/LIFE/DIS. $27,716.86 $20,760.15 $24,323.00 $9,175.20 $30,000.00 $17,560.00
E 101-42100-131 EMPLOYER H.S.A.EXPENSE $1,218.76 $3,787.52 $0.00 $1,012.50 $1,218.00 $5,000.00
E 101-42100-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $1,490.00
E 101-42100-142 UNEMPLOYMENT COMPENSATION $0.00 $144.29 $0.00 $0.00 $200.00 $0.00
E 101-42100-150 INSURANCE - WORKERS COMP $20,824.94 $12,199.75 $10,060.00 $7,025.65 $12,000.00 $17,600.00
E 101-42100-151 INSURANCE - WORK COMP DEDUCT. $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-42100-210 OPERATING SUPPLIES & EXPENSE $23,036.61 $27,767.59 $7,500.00 $1,376.12 $5,000.00 $5,000.00
E 101-42100-211 CLEANING SUPPLIES $0.00 $316.98 $0.00 $0.00 $200.00 $200.00
E 101-42100-212 MOTOR FUELS, LUBES, ADDITIVES $11,728.00 $12,992.78 $6,500.00 $4,569.94 $13,000.00 $13,000.00
E 101-42100-213 FIREARM AND AMMO PURCHASES $1,612.89 $2,090.89 $780.00 $1,392.03 $1,500.00 $1,600.00
E 101-42100-222 TIRES $266.78 $716.00 $720.00 $810.56 $1,500.00 $1,500.00
E 101-42100-304 LEGAL $13,284.94 $20,350.00 $13,800.00 $4,500.00 $15,180.00 $18,000.00
E 101-42100-307 CONTRACT SERVICES $8,600.22 $10,125.85 $3,600.00 $7,999.49 $9,460.00 $15,000.00
E 101-42100-309 COMPUTER SUPPORT $0.00 $0.00 $0.00 $967.56 $0.00 $1,500.00
E 101-42100-311 CONFERENCE & TRAINING $2,747.72 $8,904.53 $3,000.00 $1,194.17 $3,000.00 $3,000.00
E 101-42100-321 UTILITIES-PHONE/INTERNET/CABLE $6,540.48 $7,768.16 $4,220.00 $4,040.93 $7,200.00 $10,000.00
E 101-42100-331 TRAVEL EXPENSE $0.00 $144.58 $500.00 $70.00 $0.00 $0.00
E 101-42100-339 PAY PAL FEES $15.54 $19.84 $0.00 $0.00 $0.00 $0.00
E 101-42100-340 ADVERTISING $2,184.35 $614.11 $750.00 $0.00 $1,000.00 $1,000.00
E 101-42100-360 INSURANCE - PROPERTY/LIABILITY $29,017.36 $10,964.41 $15,470.00 $9,191.70 $20,213.00 $22,340.00
E 101-42100-381 UTILITIES-ELECTRIC & WATER $2,224.37 $2,438.56 $1,000.00 $944.19 $2,500.00 $2,500.00
E 101-42100-383 UTILITIES-NATURAL GAS $1,221.44 $2,982.81 $1,500.00 $500.20 $1,500.00 $1,500.00
E 101-42100-384 UTILITIES-REFUSE/RECYCLING $432.07 $398.30 $400.00 $163.05 $476.00 $476.00
E 101-42100-385 UTILITIES-SEWER CHARGES $189.69 $0.00 $300.00 $0.00 $210.00 $210.00
E 101-42100-400 REPAIRS AND MAINT $5,945.04 $6,407.94 $4,000.00 $8,432.68 $2,000.00 $10,000.00
E 101-42100-418 UNIFORMS $6,607.70 $5,687.48 $2,400.00 $3,918.44 $2,800.00 $3,500.00
E 101-42100-429 PERMITS AND LICENSES $0.00 $91.94 $1,200.00 $0.00 $500.00 $500.00
E 101-42100-430 MISCELLANEOUS $3,523.94 $1,951.06 $1,000.00 $7,903.13 $3,000.00 $3,000.00
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E 101-42100-433 DUES AND SUBSCRIPTIONS $2,926.57 $3,878.43 $3,300.00 $823.27 $3,600.00 $3,600.00
E 101-42100-501 CAPITAL OUTLAY $6,796.94 $71,208.37 $48,500.00 $7,706.00 $9,000.00 $9,000.00
E 101-42100-606 CAPITAL LEASE PRINCIPAL $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-42100-619 CAPITAL LEASE INTEREST $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-42100-740 TRANSFER TO CAPITAL FUND $9,000.00 $9,000.40 $9,000.00 $0.00 $15,000.00 $15,000.00
42100 LAW ENFORCEMENT $531,451.21 $671,396.50 $508,066.05 $262,630.19 $579,837.00 $585,756.00

43100 STREETS
E 101-43100-100 SALARIES - PART TIME $0.00 $0.00 $0.00 $0.00 $0.00 $48,000.00
E 101-43100-101 SALARIES - REGULAR $96,742.47 $115,148.11 $105,495.60 $49,651.39 $115,000.00 $120,760.00
E 101-43100-102 SALARIES - OVERTIME $12,670.37 $2,126.15 $8,925.00 $0.00 $4,500.00 $2,300.00
E 101-43100-105 SALARIES - SPECIAL EVENTS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-43100-121 PERA - EMPLOYER SHARE $8,521.12 $8,747.29 $7,964.25 $4,164.63 $9,000.00 $9,230.00
E 101-43100-122 FICA - EMPLOYER SHARE $2,337.96 $16,385.74 $8,785.00 $5,723.11 $9,200.00 $13,090.00
E 101-43100-130 INSURANCE - MED/DENT/LIFE/DIS. $35,760.50 $34,463.16 $41,082.00 $19,092.58 $48,000.00 $40,950.00
E 101-43100-131 EMPLOYER H.S.A.EXPENSE $1,078.12 $1,500.01 $0.00 $1,869.24 $3,000.00 $4,000.00
E 101-43100-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $750.00
E 101-43100-142 UNEMPLOYMENT COMPENSATION $0.00 $41.90 $0.00 $0.00 $100.00 $0.00
E 101-43100-150 INSURANCE - WORKERS COMP $13,756.76 $5,897.09 $6,825.00 $2,658.80 $7,500.00 $5,210.00
E 101-43100-151 INSURANCE - WORK COMP DEDUCT. $1,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-43100-200 OFFICE SUPPLIES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-43100-210 OPERATING SUPPLIES & EXPENSE $10,429.00 $6,656.50 $10,000.00 $2,979.89 $10,000.00 $10,000.00
E 101-43100-212 MOTOR FUELS, LUBES, ADDITIVES $11,919.00 $6,856.49 $12,000.00 $2,509.92 $12,000.00 $10,000.00
E 101-43100-224 STREET MAINTENANCE $78,457.78 $34,982.13 $80,000.00 $2,228.00 $80,000.00 $80,000.00
E 101-43100-225 BOULEVARD of ROSES $1,521.76 $602.08 $2,000.00 $886.06 $2,000.00 $2,000.00
E 101-43100-303 ENGINEERING $0.00 $0.00 $0.00 $450.00 $0.00 $1,000.00
E 101-43100-311 CONFERENCE & TRAINING $0.00 $93.49 $500.00 $0.00 $0.00 $0.00
E 101-43100-321 UTILITIES-PHONE/INTERNET/CABLE $1,530.00 $1,372.54 $1,255.00 $800.50 $1,500.00 $1,500.00
E 101-43100-340 ADVERTISING $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-43100-360 INSURANCE - PROPERTY/LIABILITY $9,405.55 $3,845.16 $7,526.00 $3,223.00 $10,000.00 $11,430.00
E 101-43100-381 UTILITIES-ELECTRIC & WATER $2,190.09 $1,890.66 $1,625.00 $761.45 $2,200.00 $2,200.00
E 101-43100-383 UTILITIES-NATURAL GAS $4,229.52 $2,584.07 $4,500.00 $2,656.89 $4,500.00 $5,200.00
E 101-43100-384 UTILITIES-REFUSE/RECYCLING $553.97 $539.18 $555.00 $209.14 $600.00 $600.00
E 101-43100-385 UTILITIES-SEWER CHARGES $1,610.17 $1,602.32 $1,600.00 $732.33 $1,650.00 $2,100.00
E 101-43100-400 REPAIRS AND MAINT $20,113.72 $13,204.58 $14,000.00 $3,445.32 $15,000.00 $15,000.00
E 101-43100-414 OSHA/SAFETY CLOTH. & EQUIP $535.77 $319.04 $700.00 $533.85 $700.00 $700.00
E 101-43100-418 UNIFORMS $740.57 $373.90 $500.00 $239.54 $500.00 $500.00
E 101-43100-430 MISCELLANEOUS $52.50 $0.00 $450.00 $0.00 $0.00 $0.00
E 101-43100-501 CAPITAL OUTLAY $8,650.00 $0.00 $0.00 $30,320.90 $55,000.00 $55,000.00
E 101-43100-505 GIS Operation and Maintenance $0.00 $3,013.75 $0.00 $500.00 $2,000.00 $2,000.00
E 101-43100-606 CAPITAL LEASE PRINCIPAL $148,637.87 $0.00 $13,652.00 $0.00 $0.00 $0.00
E 101-43100-619 CAPITAL LEASE INTEREST $8,370.52 $0.00 $1,385.00 $0.00 $0.00 $0.00
E 101-43100-740 TRANSFER TO CAPITAL FUND $45,000.00 $45,000.00 $45,000.00 $0.00 $45,000.00 $45,000.00
43100 STREETS $525,815.09 $307,245.34 $376,324.85 $135,636.54 $438,950.00 $488,520.00
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43160 STREET LIGHTING
E 101-43160-387 UTILITIES-STR. LIGHTS - ALLEYS $26,247.72 $26,563.56 $23,420.00 $11,627.03 $27,000.00 $27,000.00
E 101-43160-388 UTILITIES-STR. LIGHTS-MAIN/GUN $3,646.04 $3,485.11 $3,790.00 $1,515.03 $3,500.00 $3,500.00
43160 STREET LIGHTING $29,893.76 $30,048.67 $27,210.00 $13,142.06 $30,500.00 $30,500.00

43250 RECYCLING
E 101-43250-386 RECYCLING $46,360.00 $46,214.06 $0.00 $19,305.00 $0.00 $46,500.00
E 101-43250-432 BAD DEBT EXPENSE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
43250 RECYCLING $46,360.00 $46,214.06 $0.00 $19,305.00 $0.00 $46,500.00

45124 SWIMMING POOL
E 101-45124-100 SALARIES - PART TIME $44,766.95 $51,075.78 $38,818.50 $628.50 $50,000.00 $58,700.00
E 101-45124-101 SALARIES - REGULAR $3,717.04 $3,466.53 $1,606.50 $2,419.76 $6,100.00 $0.00
E 101-45124-102 SALARIES - OVERTIME $1,525.04 $0.00 $1,606.50 $400.19 $6,700.00 $0.00
E 101-45124-121 PERA - EMPLOYER SHARE $377.11 $897.12 $270.00 $236.99 $1,000.00 $280.00
E 101-45124-122 FICA - EMPLOYER SHARE $3,815.07 $4,187.68 $3,133.00 $300.18 $12,000.00 $4,490.00
E 101-45124-130 INSURANCE - MED/DENT/LIFE/DIS. $1,736.69 $1,656.68 $645.00 $1,002.01 $2,700.00 $0.00
E 101-45124-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $260.00
E 101-45124-150 INSURANCE - WORKERS COMP $3,982.06 $1,440.69 $1,780.00 $804.57 $0.00 $1,400.00
E 101-45124-210 OPERATING SUPPLIES & EXPENSE $2,829.18 $2,780.18 $2,500.00 $980.14 $3,000.00 $3,000.00
E 101-45124-216 CHEMICALS $4,490.01 $6,660.29 $5,000.00 $1,456.43 $6,000.00 $6,500.00
E 101-45124-250 MERCHANDISE FOR RESALE $3,516.28 $2,614.51 $2,500.00 $2,031.17 $3,500.00 $3,500.00
E 101-45124-311 CONFERENCE & TRAINING $1,536.06 $720.00 $1,200.00 -$1,125.00 $1,500.00 $1,500.00
E 101-45124-321 UTILITIES-PHONE/INTERNET/CABLE $1,195.30 $1,356.85 $755.00 $474.84 $2,000.00 $2,000.00
E 101-45124-331 TRAVEL EXPENSE $122.20 $0.00 $0.00 $30.80 $0.00 $0.00
E 101-45124-339 PAY PAL FEES $3.87 $178.19 $0.00 $54.22 $0.00 $0.00
E 101-45124-340 ADVERTISING $73.50 $0.00 $180.00 $0.00 $100.00 $100.00
E 101-45124-360 INSURANCE - PROPERTY/LIABILITY $3,671.45 $1,392.32 $3,450.00 $1,167.50 $3,500.00 $2,760.00
E 101-45124-381 UTILITIES-ELECTRIC & WATER $5,101.88 $6,609.35 $5,480.00 $65.73 $5,500.00 $5,500.00
E 101-45124-383 UTILITIES-NATURAL GAS $4,943.94 $5,376.24 $5,500.00 $1,413.00 $5,500.00 $5,500.00
E 101-45124-384 UTILITIES-REFUSE/RECYCLING $0.00 $80.00 $100.00 $0.00 $100.00 $100.00
E 101-45124-385 UTILITIES-SEWER CHARGES $4,189.74 $5,767.65 $3,910.00 $245.86 $4,500.00 $4,500.00
E 101-45124-400 REPAIRS AND MAINT $1,024.82 $13,678.05 $5,000.00 $1,912.71 $5,000.00 $5,000.00
E 101-45124-418 UNIFORMS $815.27 $935.00 $850.00 $740.40 $850.00 $850.00
E 101-45124-429 PERMITS AND LICENSES $1,740.00 $870.00 $900.00 $650.00 $1,800.00 $1,800.00
E 101-45124-430 MISCELLANEOUS $169.13 $0.00 $300.00 $0.00 $0.00 $0.00
E 101-45124-501 CAPITAL OUTLAY $6,361.50 $0.00 $0.00 $0.00 $7,000.00 $7,000.00
E 101-45124-740 TRANSFER TO CAPITAL FUND $35,000.00 $35,000.00 $35,000.00 $0.00 $35,000.00 $35,000.00
45124 SWIMMING POOL $136,704.09 $146,743.11 $120,484.50 $15,890.00 $163,350.00 $149,740.00

45200 PARKS
E 101-45200-100 SALARIES - PART TIME $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-45200-101 SALARIES - REGULAR $27,683.51 $30,770.58 $26,225.25 $13,163.99 $47,300.00 $48,310.00
E 101-45200-102 SALARIES - OVERTIME $1,243.13 $436.96 $1,606.50 $0.00 $6,300.00 $4,000.00
E 101-45200-121 PERA - EMPLOYER SHARE $2,225.22 $2,449.14 $1,885.00 $1,074.58 $3,600.00 $3,920.00 23
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E 101-45200-122 FICA - EMPLOYER SHARE $542.86 $4,252.39 $2,030.00 $1,243.04 $3,600.00 $4,000.00
E 101-45200-130 INSURANCE - MED/DENT/LIFE/DIS. $10,542.00 $10,313.92 $10,332.00 $5,648.42 $19,000.00 $16,380.00
E 101-45200-131 EMPLOYER H.S.A.EXPENSE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-45200-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $230.00
E 101-45200-142 UNEMPLOYMENT COMPENSATION $0.00 $22.56 $0.00 $0.00 $0.00 $0.00
E 101-45200-150 INSURANCE - WORKERS COMP $1,825.04 $461.81 $760.00 $387.00 $900.00 $1,910.00
E 101-45200-210 OPERATING SUPPLIES & EXPENSE $2,225.92 $2,878.31 $2,000.00 $684.01 $2,000.00 $2,000.00
E 101-45200-212 MOTOR FUELS, LUBES, ADDITIVES $941.53 $1,759.11 $1,200.00 $431.20 $1,500.00 $2,000.00
E 101-45200-360 INSURANCE - PROPERTY/LIABILITY $9,019.04 $4,480.40 $4,738.00 $3,756.15 $10,000.00 $3,570.00
E 101-45200-381 UTILITIES-ELECTRIC & WATER $1,294.00 $407.46 $1,260.00 $667.69 $1,300.00 $1,300.00
E 101-45200-383 UTILITIES-NATURAL GAS $709.18 $466.62 $1,050.00 $265.59 $1,050.00 $1,000.00
E 101-45200-385 UTILITIES-SEWER CHARGES $269.11 $218.02 $160.00 $111.70 $300.00 $300.00
E 101-45200-400 REPAIRS AND MAINT $1,077.00 $2,332.66 $3,000.00 $1,190.05 $3,000.00 $3,000.00
E 101-45200-501 CAPITAL OUTLAY $0.00 $0.00 $0.00 $3,250.00 $0.00 $0.00
E 101-45200-606 CAPITAL LEASE PRINCIPAL $5,472.33 $0.00 $3,823.00 $0.00 $0.00 $0.00
E 101-45200-619 CAPITAL LEASE INTEREST $307.23 $0.00 $388.00 $0.00 $0.00 $0.00
E 101-45200-740 TRANSFER TO CAPITAL FUND $15,000.00 $15,000.00 $15,000.00 $0.00 $5,000.00 $5,000.00
45200 PARKS $80,377.10 $76,249.94 $75,457.75 $31,873.42 $104,850.00 $96,920.00

45300 GUNDERSON HOUSE
E 101-45300-314 MANAGEMENT FEES $0.00 $5,000.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00
E 101-45300-360 INSURANCE - PROPERTY/LIABILITY $7,069.56 $2,496.20 $3,500.00 $2,092.30 $7,100.00 $5,180.00
E 101-45300-400 REPAIRS AND MAINT $118.88 $2,241.91 $500.00 $0.00 $200.00 $200.00
E 101-45300-430 MISCELLANEOUS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-45300-740 TRANSFER TO CAPITAL FUND $8,000.00 $8,000.00 $8,000.00 $0.00 $8,000.00 $8,000.00
45300 GUNDERSON HOUSE $15,188.44 $17,738.11 $14,500.00 $4,592.30 $17,800.00 $15,880.00

45400 COMMUNITY GARDEN
E 101-45400-210 OPERATING SUPPLIES & EXPENSE $19.99 $41.17 $0.00 $54.99 $0.00 $0.00
45400 COMMUNITY GARDEN $19.99 $41.17 $0.00 $54.99 $0.00 $0.00
101 GENERAL FUND $1,958,237.96 $1,873,176.24 $1,622,729.95 $762,285.28 $1,907,147.00 $2,094,571.00

202 CAPITAL OUTLAY

42200 FIRE
E 202-42200-740 TRANSFER TO CAPITAL FUND $0.00 $78,925.00 $0.00 $0.00 $0.00 $0.00
42200 FIRE $0.00 $78,925.00 $0.00 $0.00 $0.00 $0.00

48100 GEN GOVMNT CAPITAL OUTLAY
E 202-48100-501 CAPITAL OUTLAY $53,200.00 $5,583.54 $0.00 $0.00 $0.00 $0.00
E 202-48100-609 LOAN PRINCIPAL-INTERFUND KMU $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 202-48100-610 LOAN INTEREST - INTERFUND KMU $0.00 $1,478.00 $0.00 $0.00 $0.00 $0.00
E 202-48100-719 TRANSFER-INTERFUND $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 202-48100-730 TRANSFER TO DEBT SERVICE FUND $36,525.00 $0.00 $0.00 $0.00 $0.00 $0.00
48100 GEN GOVMNT CAPITAL OUTLAY $89,725.00 $7,061.54 $0.00 $0.00 $0.00 $0.00
24
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48200 PUBLIC SAFETY CAPITAL OUTLAY
E 202-48200-501 CAPITAL OUTLAY $78,924.94 $3,232.40 $0.00 $0.00 $0.00 $0.00
E 202-48200-719 TRANSFER-INTERFUND $250,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
48200 PUBLIC SAFETY CAPITAL OUTLAY $328,924.94 $3,232.40 $0.00 $0.00 $0.00 $0.00

48300 STREETS & HWY CAPITAL OUTLAY
E 202-48300-501 CAPITAL OUTLAY $5,228.00 $152,935.06 $0.00 $0.00 $0.00 $0.00
E 202-48300-719 TRANSFER-INTERFUND $8,145.36 $36,522.78 $0.00 $0.00 $0.00 $0.00
E 202-48300-730 TRANSFER TO DEBT SERVICE FUND $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
48300 STREETS & HWY CAPITAL OUTLAY $13,373.36 $189,457.84 $0.00 $0.00 $0.00 $0.00

48500 CULTURE & REC CAPITAL OUTLAY
E 202-48500-501 CAPITAL OUTLAY $12,225.68 $1,164.16 $0.00 $3,905.87 $0.00 $0.00
48500 CULTURE & REC CAPITAL OUTLAY $12,225.68 $1,164.16 $0.00 $3,905.87 $0.00 $0.00
202 CAPITAL OUTLAY $444,248.98 $279,840.94 $0.00 $3,905.87 $0.00 $0.00

203 FIRE

42200 FIRE
E 203-42200-119 ADMIN FEE- FIRE & RESCUE $0.00 $0.00 $250.00 $250.00 $250.00 $250.00
E 203-42200-150 INSURANCE - WORKERS COMP $6,024.69 $6,260.66 $5,500.00 $2,135.65 $6,100.00 $6,100.00
E 203-42200-200 OFFICE SUPPLIES $0.00 $32.29 $0.00 $319.99 $100.00 $500.00
E 203-42200-210 OPERATING SUPPLIES & EXPENSE $3,352.76 $4,579.69 $3,500.00 $2,082.63 $4,500.00 $4,500.00
E 203-42200-212 MOTOR FUELS, LUBES, ADDITIVES $1,890.67 $3,210.13 $2,500.00 $1,390.24 $2,500.00 $3,000.00
E 203-42200-301 AUDITING $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00
E 203-42200-305 MEDICAL $5,285.00 $0.00 $2,600.00 $0.00 $2,600.00 $2,600.00
E 203-42200-309 COMPUTER SUPPORT $0.00 $0.00 $0.00 $838.20 $0.00 $1,500.00
E 203-42200-321 UTILITIES-PHONE/INTERNET/CABLE $3,253.95 $2,105.05 $2,755.00 $1,368.55 $3,000.00 $3,000.00
E 203-42200-323 PAGERS/MAINTENANCE $1,568.75 $1,568.75 $2,000.00 $12,303.40 $6,100.00 $8,000.00
E 203-42200-331 TRAVEL EXPENSE $453.26 $0.00 $350.00 $0.00 $350.00 $350.00
E 203-42200-341 FIRE DEPT PRACTICE MEALS $2,163.65 $2,011.02 $2,500.00 $1,450.47 $2,500.00 $2,500.00
E 203-42200-342 TRAINING FEES $8,810.00 $1,089.72 $13,000.00 $8,000.00 $10,000.00 $10,000.00
E 203-42200-343 STATE CONVENTION EXPENSES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 203-42200-344 BANQUETS/SPECIAL EVENTS $1,275.00 $2,642.20 $2,500.00 $0.00 $2,500.00 $3,000.00
E 203-42200-360 INSURANCE - PROPERTY/LIABILITY $5,914.59 $3,010.92 $6,250.00 $1,334.97 $8,000.00 $10,630.00
E 203-42200-381 UTILITIES-ELECTRIC & WATER $4,806.93 $5,006.74 $5,375.00 $2,049.44 $5,000.00 $5,000.00
E 203-42200-383 UTILITIES-NATURAL GAS $4,670.79 $2,482.50 $6,000.00 $3,149.90 $6,000.00 $6,000.00
E 203-42200-384 UTILITIES-REFUSE/RECYCLING $558.41 $329.42 $585.00 $135.15 $600.00 $600.00
E 203-42200-385 UTILITIES-SEWER CHARGES $1,039.11 $1,600.33 $850.00 $542.15 $1,500.00 $1,500.00
E 203-42200-400 REPAIRS AND MAINT $3,457.13 $40,967.67 $12,000.00 $7,190.49 $12,000.00 $12,000.00
E 203-42200-414 OSHA/SAFETY CLOTH. & EQUIP $0.00 $39,657.32 $0.00 $0.00 $8,046.00 $8,000.00
E 203-42200-418 UNIFORMS $38,069.10 $43,931.88 $56,000.00 $1,825.60 $16,000.00 $16,000.00
E 203-42200-419 STATE AID FORWARD TO FIRE REL. $64,046.29 $39,099.61 $26,000.00 $0.00 $30,252.00 $30,252.00
E 203-42200-430 MISCELLANEOUS $0.00 $1,140.06 $1,000.00 $0.00 $0.00 $0.00
E 203-42200-433 DUES AND SUBSCRIPTIONS $1,535.00 $3,613.40 $1,200.00 $0.00 $2,000.00 $2,000.00
25
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E 203-42200-490 DONATIONS $0.00 $0.00 $0.00 $1,463.15 $0.00 $0.00
E 203-42200-491 K. FIRE RELIEF ASSOC. DONATION $10,000.00 $10,754.94 $10,000.00 $10,000.00 $10,000.00 $10,000.00
E 203-42200-501 CAPITAL OUTLAY $116,081.00 $10,000.00 $0.00 $109,353.00 $0.00 $0.00
E 203-42200-520 REPAIRS - BLDG & STRUCTURE $36.13 $1,236.68 $1,500.00 $0.00 $1,500.00 $1,500.00
E 203-42200-606 CAPITAL LEASE PRINCIPAL $17,824.78 $98,255.56 $18,407.56 $0.00 $0.00 $0.00
E 203-42200-619 CAPITAL LEASE INTEREST $3,795.22 $5,102.16 $3,212.44 $0.00 $0.00 $0.00
E 203-42200-740 TRANSFER TO CAPITAL FUND $64,500.00 $0.00 $64,500.00 $0.00 $90,000.00 $90,000.00
42200 FIRE $373,412.21 $332,688.70 $253,335.00 $170,182.98 $234,398.00 $241,782.00

42270 FIRST RESPONDERS
E 203-42270-210 OPERATING SUPPLIES & EXPENSE $1,067.64 $1,237.14 $1,000.00 $0.00 $0.00 $0.00
E 203-42270-212 MOTOR FUELS, LUBES, ADDITIVES $534.64 $241.52 $1,000.00 $0.00 $0.00 $0.00
E 203-42270-311 CONFERENCE & TRAINING $2,000.00 $2,400.00 $2,000.00 $0.00 $0.00 $0.00
E 203-42270-331 TRAVEL EXPENSE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 203-42270-360 INSURANCE - PROPERTY/LIABILITY $456.22 $406.45 $246.00 $66.68 $0.00 $0.00
E 203-42270-400 REPAIRS AND MAINT $0.00 $0.00 $1,200.00 $0.00 $0.00 $0.00
E 203-42270-416 MISC. FIRST RESPONDER EXP $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 203-42270-433 DUES AND SUBSCRIPTIONS $0.00 $0.00 $400.00 $0.00 $0.00 $0.00
E 203-42270-740 TRANSFER TO CAPITAL FUND $5,000.00 $0.00 $5,000.00 $0.00 $0.00 $0.00
42270 FIRST RESPONDERS $9,058.50 $4,285.11 $10,846.00 $66.68 $0.00 $0.00
203 FIRE $382,470.71 $336,973.81 $264,181.00 $170,249.66 $234,398.00 $241,782.00

204 LIBRARY

45500 LIBRARY
E 204-45500-100 SALARIES - PART TIME $32,679.16 $36,434.56 $37,900.00 $16,556.78 $39,811.00 $44,510.00
E 204-45500-101 SALARIES - REGULAR $58,691.59 $58,599.49 $57,215.00 $28,196.18 $60,471.00 $64,460.00
E 204-45500-102 SALARIES - OVERTIME $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 204-45500-121 PERA - EMPLOYER SHARE $7,085.13 $7,090.35 $6,930.00 $3,311.10 $7,700.00 $8,170.00
E 204-45500-122 FICA - EMPLOYER SHARE $2,367.94 $9,902.77 $7,253.00 $826.54 $4,900.00 $8,340.00
E 204-45500-130 INSURANCE - MED/DENT/LIFE/DIS. $28,621.67 $25,250.28 $29,510.00 $15,589.35 $30,000.00 $33,550.00
E 204-45500-131 EMPLOYER H.S.A.EXPENSE $1,218.75 $3,787.52 $0.00 $2,475.00 $5,000.00 $5,000.00
E 204-45500-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $480.00
E 204-45500-142 UNEMPLOYMENT COMPENSATION $0.00 $82.76 $0.00 $0.00 $100.00 $0.00
E 204-45500-150 INSURANCE - WORKERS COMP $487.81 $514.19 $600.00 $174.79 $480.00 $300.00
E 204-45500-210 OPERATING SUPPLIES & EXPENSE $1,643.28 $2,433.62 $2,000.00 $923.35 $2,000.00 $2,000.00
E 204-45500-300 AUTOMATION $6,633.74 $4,892.17 $5,600.00 $2,870.34 $5,600.00 $6,500.00
E 204-45500-311 CONFERENCE & TRAINING $0.00 $0.00 $150.00 $0.00 $150.00 $150.00
E 204-45500-321 UTILITIES-PHONE/INTERNET/CABLE $832.28 $0.00 $1,065.00 $0.00 $1,000.00 $1,000.00
E 204-45500-331 TRAVEL EXPENSE $27.51 $103.18 $300.00 $0.00 $300.00 $300.00
E 204-45500-340 ADVERTISING $50.00 $50.00 $50.00 $0.00 $50.00 $50.00
E 204-45500-360 INSURANCE - PROPERTY/LIABILITY $3,519.83 $4,188.39 $3,000.00 $1,829.60 $3,600.00 $3,670.00
E 204-45500-381 UTILITIES-ELECTRIC & WATER $3,357.75 $3,219.12 $3,800.00 $1,242.35 $3,400.00 $3,400.00
E 204-45500-383 UTILITIES-NATURAL GAS $978.21 $824.96 $1,090.00 $796.04 $1,000.00 $1,400.00
E 204-45500-385 UTILITIES-SEWER CHARGES $748.88 $906.19 $750.00 $396.54 $750.00 $1,100.00 26
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E 204-45500-400 REPAIRS AND MAINT $0.00 $100.00 $250.00 $0.00 $250.00 $250.00
E 204-45500-410 LEASE $780.16 $767.27 $800.00 $285.73 $800.00 $850.00
E 204-45500-430 MISCELLANEOUS $0.00 $69.43 $50.00 $0.00 $50.00 $50.00
E 204-45500-432 BAD DEBT EXPENSE $0.00 $268.40 $0.00 $0.00 $0.00 $0.00
E 204-45500-433 DUES AND SUBSCRIPTIONS $504.20 $320.90 $400.00 $97.60 $400.00 $400.00
E 204-45500-490 DONATIONS $0.00 $0.00 $0.00 $480.00 $0.00 $0.00
E 204-45500-501 CAPITAL OUTLAY $0.00 $800.00 $0.00 $0.00 $0.00 $0.00
E 204-45500-570 OFFICE EQUIPMENT PURCHASED $1,249.82 $1,023.34 $1,200.00 $1,081.30 $1,200.00 $1,200.00
E 204-45500-590 BOOKS $22,316.76 $22,873.77 $22,500.00 $10,305.26 $22,500.00 $22,500.00
E 204-45500-740 TRANSFER TO CAPITAL FUND $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
45500 LIBRARY $173,794.47 $184,502.66 $182,413.00 $87,437.85 $191,512.00 $209,630.00
204 LIBRARY $173,794.47 $184,502.66 $182,413.00 $87,437.85 $191,512.00 $209,630.00

205 ECONOMIC DEVELOPMENT AUTHORITY

46200 SEMMCHRA DEED GRANT
E 205-46200-444 DEED GRANT FORWARD TO SEMMCHRA $0.00 $0.00 $1,000.00 $0.00 $0.00 $0.00
46200 SEMMCHRA DEED GRANT $0.00 $0.00 $1,000.00 $0.00 $0.00 $0.00

46500 ECONOMIC DEVELOPMENT AUTHORITY
E 205-46500-107 EDA BOARD MEMBER PAY $0.00 $1,925.00 $650.00 $0.00 $650.00 $650.00
E 205-46500-265 PROPERTY TAX $1,406.00 $1,422.00 $1,465.00 $0.00 $0.00 $0.00
E 205-46500-303 ENGINEERING $0.00 $0.00 $5,000.00 $0.00 $0.00 $0.00
E 205-46500-304 LEGAL $1,081.00 $1,857.50 $3,000.00 $3,659.25 $3,000.00 $6,000.00
E 205-46500-307 CONTRACT SERVICES $29,158.00 $28,292.81 $1,000.00 $26,880.00 $54,000.00 $55,750.00
E 205-46500-331 TRAVEL EXPENSE $344.50 $0.00 $1,000.00 $0.00 $0.00 $0.00
E 205-46500-340 ADVERTISING $1,178.00 $1,223.13 $2,500.00 $0.00 $1,500.00 $1,500.00
E 205-46500-344 BANQUETS/SPECIAL EVENTS $0.00 $300.00 $0.00 $450.00 $300.00 $600.00
E 205-46500-360 INSURANCE - PROPERTY/LIABILITY $432.74 $171.48 $2,090.00 $72.50 $2,200.00 $120.00
E 205-46500-385 UTILITIES-SEWER CHARGES $48.36 $103.03 $50.00 $53.00 $50.00 $100.00
E 205-46500-400 REPAIRS AND MAINT $462.95 $4.00 $250.00 $0.00 $250.00 $250.00
E 205-46500-430 MISCELLANEOUS $0.00 $0.00 $50.00 $80.00 $0.00 $0.00
E 205-46500-433 DUES AND SUBSCRIPTIONS $0.00 $0.00 $300.00 $0.00 $0.00 $0.00
E 205-46500-480 FAÇADE IMPROVEMENTS $7,186.00 $18,851.60 $0.00 $18,750.00 $20,000.00 $20,000.00
E 205-46500-501 CAPITAL OUTLAY $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 205-46500-510 LAND PURCHASE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 205-46500-609 LOAN PRINCIPAL-INTERFUND KMU $0.00 $0.00 $10,352.00 $0.00 $11,140.50 $11,147.00
E 205-46500-610 LOAN INTEREST - INTERFUND KMU $1,074.00 $816.00 $1,074.00 $0.00 $856.80 $279.00
46500 ECONOMIC DEVELOPMENT AUTHORITY $42,371.55 $54,966.55 $28,781.00 $49,944.75 $93,947.30 $96,396.00
205 ECONOMIC DEVELOPMENT AUTHORITY $42,371.55 $54,966.55 $29,781.00 $49,944.75 $93,947.30 $96,396.00

210 POLICE FORFEITURES

00000 GENERAL REVENUE
E 210-00000-740 TRANSFER TO CAPITAL FUND $0.00 $1,269.00 $0.00 $0.00 $0.00 $0.00
27
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00000 GENERAL REVENUE $0.00 $1,269.00 $0.00 $0.00 $0.00 $0.00
210 POLICE FORFEITURES $0.00 $1,269.00 $0.00 $0.00 $0.00 $0.00

230 SPECIAL PURPOSE DONATIONS

41000 GENERAL GOVERNMENT
E 230-41000-430 MISCELLANEOUS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
41000 GENERAL GOVERNMENT $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

42000 PUBLIC SAFETY
E 230-42000-430 MISCELLANEOUS $50,480.06 $587.57 $0.00 $0.00 $0.00 $0.00
42000 PUBLIC SAFETY $50,480.06 $587.57 $0.00 $0.00 $0.00 $0.00

45000 CULTURE & RECREATION
E 230-45000-346 ROSE FEST $15,370.04 $16,284.58 $0.00 $1,101.81 $0.00 $0.00
E 230-45000-430 MISCELLANEOUS $3,972.34 $34,634.08 $0.00 $1,442.08 $0.00 $0.00
45000 CULTURE & RECREATION $19,342.38 $50,918.66 $0.00 $2,543.89 $0.00 $0.00

45500 LIBRARY
E 230-45500-430 MISCELLANEOUS $0.00 $3,986.41 $0.00 $0.00 $0.00 $0.00
45500 LIBRARY $0.00 $3,986.41 $0.00 $0.00 $0.00 $0.00
230 SPECIAL PURPOSE DONATIONS $69,822.44 $55,492.64 $0.00 $2,543.89 $0.00 $0.00

240 COVID CARES ACT FUNDS

00000 GENERAL REVENUE
E 240-00000-430 MISCELLANEOUS $0.00 $31,470.00 $0.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $0.00 $31,470.00 $0.00 $0.00 $0.00 $0.00
240 COVID CARES ACT FUNDS $0.00 $31,470.00 $0.00 $0.00 $0.00 $0.00

301 2012 G.O. IMP. BONDS-STREETS

47000 DEBT SERVICE
E 301-47000-601 BOND PRINCIPAL $8,905.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 301-47000-611 BOND INTEREST $122.45 $0.00 $0.00 $0.00 $0.00 $0.00
E 301-47000-725 TRANSFER TO GENERAL FUND $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 301-47000-740 TRANSFER TO CAPITAL FUND $0.00 $7,915.00 $0.00 $0.00 $0.00 $0.00
47000 DEBT SERVICE $9,027.45 $7,915.00 $0.00 $0.00 $0.00 $0.00
301 2012 G.O. IMP. BONDS-STREETS $9,027.45 $7,915.00 $0.00 $0.00 $0.00 $0.00

303 2016 FIRST STREET IMPROVEMENTS

47000 DEBT SERVICE
E 303-47000-303 ENGINEERING $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 303-47000-608 BOND PRINCIPAL - 2016 FIRST ST $19,350.00 $19,350.00 $19,350.00 $19,350.00 $19,350.00 $19,350.00
E 303-47000-614 BOND INTEREST 2016 FIRST STREE $7,788.37 $7,450.46 $7,449.75 $3,640.22 $7,111.13 $7,111.13
E 303-47000-620 FISCAL AGENT FEES $990.00 $1,045.00 $990.00 $495.00 $0.00 $0.00
47000 DEBT SERVICE $28,128.37 $27,845.46 $27,789.75 $23,485.22 $26,461.13 $26,461.13 28
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303 2016 FIRST STREET IMPROVEMENTS $28,128.37 $27,845.46 $27,789.75 $23,485.22 $26,461.13 $26,461.13

307 2007 G.O. REFUNDING BONDS

41940 GENERAL GOVERNMENT
E 307-41940-725 TRANSFER TO GENERAL FUND $0.00 $525.00 $0.00 $0.00 $0.00 $0.00
41940 GENERAL GOVERNMENT $0.00 $525.00 $0.00 $0.00 $0.00 $0.00
307 2007 G.O. REFUNDING BONDS $0.00 $525.00 $0.00 $0.00 $0.00 $0.00

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

47000 DEBT SERVICE
E 310-47000-604 BOND PRINCIPAL - 2020A BOND $93,102.01 $95,429.51 $91,040.51 $102,143.02 $102,143.02 $111,723.00
E 310-47000-615 BOND INTEREST - 2020A BOND $52,322.84 $49,314.94 $47,218.94 $22,926.67 $44,321.19 $43,176.00
E 310-47000-620 FISCAL AGENT FEES $0.00 $495.00 $0.00 $0.00 $0.00 $0.00
E 310-47000-622 BOND ISSUANCE COSTS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
47000 DEBT SERVICE $145,424.85 $145,239.45 $138,259.45 $125,069.69 $146,464.21 $154,899.00
310 2020A GO BOND (RW, BUS PK, 2ND $145,424.85 $145,239.45 $138,259.45 $125,069.69 $146,464.21 $154,899.00

320 2016B GO USDA BOND FIRE HALL

47100 2016 FIRE HALL BOND CIP NOTES
E 320-47100-620 FISCAL AGENT FEES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 320-47100-624 BOND PRIN-2016B CIP FIRE HALL $33,787.73 $34,759.22 $34,762.22 $0.00 $35,758.30 $38,629.50
E 320-47100-625 BOND INT-2016B CIP FIRE HALL $57,328.26 $56,356.20 $56,362.78 $0.00 $55,357.70 $57,051.75
E 320-47100-719 TRANSFER-INTERFUND $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
47100 2016 FIRE HALL BOND CIP NOTES $91,115.99 $91,115.42 $91,125.00 $0.00 $91,116.00 $95,681.25
320 2016B GO USDA BOND FIRE HALL $91,115.99 $91,115.42 $91,125.00 $0.00 $91,116.00 $95,681.25

321 2016B USDA NOTE FIRE HALL

47200 2016 FIRE HALL BOND USDA NOTES
E 321-47200-620 FISCAL AGENT FEES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 321-47200-626 BOND PRIN-2016B USDA FIRE HALL $7,172.27 $7,378.48 $7,378.48 $0.00 $7,590.61 $7,809.00
E 321-47200-627 BOND INT-2016B USDA FIRE HALL $12,168.73 $11,962.52 $11,962.52 $0.00 $11,750.39 $11,533.00
47200 2016 FIRE HALL BOND USDA NOTES $19,341.00 $19,341.00 $19,341.00 $0.00 $19,341.00 $19,342.00
321 2016B USDA NOTE FIRE HALL $19,341.00 $19,341.00 $19,341.00 $0.00 $19,341.00 $19,342.00

323 2023A G.O. Bond

47300 2023 Pearl Creek/Street Improv
E 323-47300-601 BOND PRINCIPAL $0.00 $0.00 $0.00 $5,204.00 $15,000.00 $47,040.00
E 323-47300-611 BOND INTEREST $0.00 $24,752.88 $0.00 $12,594.00 $24,825.00 $9,721.00
E 323-47300-620 FISCAL AGENT FEES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 323-47300-622 BOND ISSUANCE COSTS -$0.47 $0.00 $0.00 $0.00 $0.00 $0.00
47300 2023 Pearl Creek/Street Improv -$0.47 $24,752.88 $0.00 $17,798.00 $39,825.00 $56,761.00
323 2023A G.O. Bond -$0.47 $24,752.88 $0.00 $17,798.00 $39,825.00 $56,761.00
29
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325 2025 Street Projects

47000 DEBT SERVICE
E 325-47000-501 CAPITAL OUTLAY $0.00 $174,996.54 $0.00 $155,049.50 $0.00 $0.00
47000 DEBT SERVICE $0.00 $174,996.54 $0.00 $155,049.50 $0.00 $0.00
325 2025 Street Projects $0.00 $174,996.54 $0.00 $155,049.50 $0.00 $0.00

331 2020 FREIGHTLINER 114SD

47000 DEBT SERVICE
E 331-47000-501 CAPITAL OUTLAY $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 331-47000-606 CAPITAL LEASE PRINCIPAL $32,364.90 $33,425.29 $33,425.29 $17,121.11 $34,520.43 $35,651.00
E 331-47000-619 CAPITAL LEASE INTEREST $4,157.88 $3,097.49 $3,097.49 $1,140.28 $2,002.35 $871.00
47000 DEBT SERVICE $36,522.78 $36,522.78 $36,522.78 $18,261.39 $36,522.78 $36,522.00
331 2020 FREIGHTLINER 114SD $36,522.78 $36,522.78 $36,522.78 $18,261.39 $36,522.78 $36,522.00

336 2019 FORD F150 LEASE

47000 DEBT SERVICE
E 336-47000-606 CAPITAL LEASE PRINCIPAL $7,704.06 $0.00 $0.00 $0.00 $0.00 $0.00
E 336-47000-619 CAPITAL LEASE INTEREST $441.30 $0.00 $0.00 $0.00 $0.00 $0.00
47000 DEBT SERVICE $8,145.36 $0.00 $0.00 $0.00 $0.00 $0.00
336 2019 FORD F150 LEASE $8,145.36 $0.00 $0.00 $0.00 $0.00 $0.00

340 RED WING AVE CAPITAL PROJECT

47000 DEBT SERVICE
E 340-47000-622 BOND ISSUANCE COSTS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
47000 DEBT SERVICE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
340 RED WING AVE CAPITAL PROJECT $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

402 2004 SUNSET HOME TAX INCREMENT

48116 TIF #4-4 SUN HOME/ASSIS. LIV.
E 402-48116-440 TAX INCREMENT ADMIN. FEE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 402-48116-800 REIMBURSEMENTS $0.00 $17,611.98 $0.00 $0.00 $0.00 $0.00
48116 TIF #4-4 SUN HOME/ASSIS. LIV. $0.00 $17,611.98 $0.00 $0.00 $0.00 $0.00
402 2004 SUNSET HOME TAX INCREMENT $0.00 $17,611.98 $0.00 $0.00 $0.00 $0.00

405 2023 Street Overlay Proj

43100 STREETS
E 405-43100-501 CAPITAL OUTLAY $638,774.57 $0.21 $0.00 $0.00 $0.00 $0.00
43100 STREETS $638,774.57 $0.21 $0.00 $0.00 $0.00 $0.00

47300 2023 Pearl Creek/Street Improv
E 405-47300-622 BOND ISSUANCE COSTS $18,124.00 $0.00 $0.00 $0.00 $0.00 $0.00
47300 2023 Pearl Creek/Street Improv $18,124.00 $0.00 $0.00 $0.00 $0.00 $0.00 30
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Account Last Dim Descr 2023 Amt 2024 Amt Budget YTD Amt Budget Budget
405 2023 Street Overlay Proj $656,898.57 $0.21 $0.00 $0.00 $0.00 $0.00

601 WATER

47000 DEBT SERVICE
E 601-47000-602 DISCOUNT AMORTIZATION -$3,807.00 -$3,807.00 $0.00 $0.00 $0.00 $0.00
47000 DEBT SERVICE -$3,807.00 -$3,807.00 $0.00 $0.00 $0.00 $0.00

49400 PLANT OPERATION
E 601-49400-101 SALARIES - REGULAR $13,723.16 $2,906.00 $0.00 $0.00 $0.00 $0.00
E 601-49400-102 SALARIES - OVERTIME $6,918.10 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49400-121 PERA - EMPLOYER SHARE $1,247.47 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49400-122 FICA - EMPLOYER SHARE $1,249.40 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49400-129 Pension Expense -$5,114.00 $18,673.00 $0.00 $0.00 $0.00 $0.00
E 601-49400-130 INSURANCE - MED/DENT/LIFE/DIS. $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49400-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $550.00
E 601-49400-216 CHEMICALS $3,257.51 $2,982.00 $3,000.00 $2.99 $4,000.00 $4,000.00
E 601-49400-220 REPAIR & MAINTENANCE SUPPLIES $2,273.00 $66,954.75 $3,000.00 $33.98 $5,000.00 $5,000.00
E 601-49400-380 UTILITIES-PUMP HOUSE $15,466.60 $14,082.36 $15,000.00 $6,795.45 $16,000.00 $16,000.00
E 601-49400-420 DEPRECIATION $5,686.00 $5,640.00 $5,700.00 $2,310.60 $6,000.00 $5,650.00
E 601-49400-430 MISCELLANEOUS $341.10 $0.00 $0.00 $1,200.00 $0.00 $0.00
49400 PLANT OPERATION $45,048.34 $111,238.11 $26,700.00 $10,343.02 $31,000.00 $31,200.00

49420 CUSTOMER ACCOUNTS
E 601-49420-112 SALARIES - ADMIN $13,097.09 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49420-113 SALARIES - METER READING $884.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49420-121 PERA - EMPLOYER SHARE $910.63 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49420-122 FICA - EMPLOYER SHARE $1,061.76 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49420-130 INSURANCE - MED/DENT/LIFE/DIS. $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49420-505 GIS Operation and Maintenance $0.00 $1,490.00 $0.00 $0.00 $1,500.00 $1,500.00
49420 CUSTOMER ACCOUNTS $15,953.48 $1,490.00 $0.00 $0.00 $1,500.00 $1,500.00

49430 DISTRIBUTION
E 601-49430-101 SALARIES - REGULAR $23,294.69 $668.00 $0.00 $0.00 $0.00 $0.00
E 601-49430-102 SALARIES - OVERTIME $11,399.78 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49430-121 PERA - EMPLOYER SHARE $2,186.72 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49430-122 FICA - EMPLOYER SHARE $2,141.81 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49430-130 INSURANCE - MED/DENT/LIFE/DIS. $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49430-212 MOTOR FUELS, LUBES, ADDITIVES $57.18 $192.00 $100.00 $10.58 $100.00 $100.00
E 601-49430-220 REPAIR & MAINTENANCE SUPPLIES $0.00 $939.25 $1,000.00 $0.00 $1,000.00 $1,000.00
E 601-49430-228 DISTRIB EXPENSE - MATERIALS -$4,713.42 $6,194.15 $1,200.00 $2,572.28 $1,200.00 $3,000.00
E 601-49430-229 CONTR. STREET MAINT/LEAK REP $4,896.76 $1,655.00 $5,000.00 $0.00 $5,000.00 $5,000.00
E 601-49430-230 WATER TESTING & SUPPLIES $323.40 $1,022.65 $300.00 $417.07 $500.00 $700.00
E 601-49430-231 STATE METER CONNECT FEES $8,214.00 $8,626.00 $9,000.00 $4,103.00 $9,000.00 $9,000.00
E 601-49430-382 UTILITIES-PUMP POWER $924.86 $533.72 $900.00 $461.60 $1,800.00 $1,800.00
E 601-49430-385 UTILITIES-SEWER CHARGES $193.20 $376.10 $200.00 $268.00 $250.00 $500.00 31
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E 601-49430-414 OSHA/SAFETY CLOTH. & EQUIP $0.00 $101.98 $170.00 $0.00 $170.00 $170.00
E 601-49430-420 DEPRECIATION $116,134.00 $108,491.60 $110,000.00 $44,250.31 $120,000.00 $108,495.00
E 601-49430-439 GOPHER STATE ONE - LOCATES $158.50 $101.93 $200.00 $74.03 $200.00 $200.00
49430 DISTRIBUTION $165,211.48 $128,902.38 $128,070.00 $52,156.87 $139,220.00 $129,965.00

49440 WATER - GENERAL
E 601-49440-101 SALARIES - REGULAR $0.00 $84,372.59 $40,000.00 $57,070.22 $125,000.00 $105,890.00
E 601-49440-102 SALARIES - OVERTIME $0.00 $8,517.57 $6,500.00 $7,913.64 $35,000.00 $0.00
E 601-49440-112 SALARIES - ADMIN $0.00 $26,673.35 $17,000.00 $17,665.36 $16,000.00 $19,830.00
E 601-49440-115 SALARIES - COMMISSIONER FEES $448.00 $786.00 $450.00 $0.00 $800.00 $0.00
E 601-49440-121 PERA - EMPLOYER SHARE $0.00 $8,950.68 $0.00 $0.00 $11,000.00 $9,430.00
E 601-49440-122 FICA - EMPLOYER SHARE $34.28 $10,326.93 $0.00 $6,988.72 $11,000.00 $9,620.00
E 601-49440-130 INSURANCE - MED/DENT/LIFE/DIS. $17,799.67 $27,016.29 $20,000.00 $16,398.32 $65,000.00 $57,250.00
E 601-49440-131 EMPLOYER H.S.A.EXPENSE $0.00 $3,720.00 $0.00 $2,390.62 $5,000.00 $5,000.00
E 601-49440-150 INSURANCE - WORKERS COMP $1,264.58 $1,573.60 $1,640.00 $637.10 $0.00 $1,890.00
E 601-49440-200 OFFICE SUPPLIES $100.00 $0.00 $100.00 $0.00 $100.00 $100.00
E 601-49440-201 MAINT CONT/SUPPORT/WARRANTIES $1,531.25 $1,314.29 $1,500.00 $0.00 $1,500.00 $1,500.00
E 601-49440-202 BILLING SUPPLIES $200.00 $0.00 $200.00 $31.58 $200.00 $200.00
E 601-49440-203 CUSTOMER NOTIFICATION/COMMUNIC $0.00 $0.00 $30.00 $0.00 $0.00 $0.00
E 601-49440-209 TRUCK REPAIRS & INSPECTIONS $236.93 $193.50 $560.00 $0.00 $600.00 $600.00
E 601-49440-210 OPERATING SUPPLIES & EXPENSE $2,816.64 $1,082.93 $1,000.00 $290.18 $1,000.00 $100.00
E 601-49440-301 AUDITING $6,429.98 $2,658.63 $8,115.00 $2,945.00 $3,000.00 $4,000.00
E 601-49440-302 SAFETY CLASS/DRUG & ALCOHOL $896.71 $705.69 $900.00 $586.26 $1,500.00 $1,500.00
E 601-49440-303 ENGINEERING $0.00 $0.00 $0.00 $850.00 $0.00 $0.00
E 601-49440-307 CONTRACT SERVICES $0.00 $0.00 $0.00 $0.00 $0.00 $19,215.00
E 601-49440-311 CONFERENCE & TRAINING $0.00 $195.01 $5,000.00 $500.00 $5,000.00 $5,000.00
E 601-49440-321 UTILITIES-PHONE/INTERNET/CABLE $802.54 $909.34 $720.00 $432.66 $720.00 $750.00
E 601-49440-322 POSTAGE/MAILING MACHINE $1,361.34 $1,384.33 $1,680.00 $1,526.33 $2,000.00 $2,000.00
E 601-49440-324 OUTSIDE SERVICES $8,129.02 $254.50 $5,000.00 $0.00 $5,000.00 $5,000.00
E 601-49440-331 TRAVEL EXPENSE $0.00 $0.00 $250.00 $0.00 $250.00 $250.00
E 601-49440-360 INSURANCE - PROPERTY/LIABILITY $3,947.88 $4,513.09 $4,000.00 $1,801.50 $5,000.00 $3,980.00
E 601-49440-420 DEPRECIATION $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49440-430 MISCELLANEOUS $10.99 $20.25 $0.00 $110.00 $0.00 $0.00
E 601-49440-432 BAD DEBT EXPENSE $0.00 -$838.99 $170.00 $0.00 $0.00 $0.00
E 601-49440-433 DUES AND SUBSCRIPTIONS $874.06 $784.25 $1,700.00 $283.00 $2,000.00 $2,000.00
E 601-49440-434 REG.COMPL. LIC REPORT REQUIRE $0.00 $583.77 $500.00 $680.55 $600.00 $600.00
E 601-49440-719 TRANSFER-INTERFUND $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49440-726 SHARED FAC & SERV EXP TO CITY $12,155.00 $14,000.00 $14,000.00 $0.00 $16,500.00 $16,500.00
49440 WATER - GENERAL $59,038.87 $199,697.60 $131,015.00 $119,101.04 $313,770.00 $272,205.00

49500 NON-OPERATING
E 601-49500-603 BOND PRINCIPAL - 2023A BOND $0.00 $0.00 $26,455.00 $1,394.00 $0.00 $13,351.00
E 601-49500-604 BOND PRINCIPAL - 2020A BOND $0.00 -$0.32 $46,880.00 $53,910.52 $53,911.52 $59,067.17
E 601-49500-608 BOND PRINCIPAL - 2016 FIRST ST $0.00 $0.00 $930.00 $930.00 $930.00 $976.50
32
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E 601-49500-611 BOND INTEREST $110.75 -$1,769.00 $364.00 $0.00 $0.00 $0.00
E 601-49500-614 BOND INTEREST 2016 FIRST STREE $391.33 $174.96 $374.32 $174.96 $341.78 $341.78
E 601-49500-615 BOND INTEREST - 2020A BOND $28,753.84 $23,505.90 $26,345.00 $12,100.57 $23,392.48 $22,827.00
E 601-49500-616 BOND INTEREST - 2023A BOND $2,234.00 $8,052.05 $0.00 $3,373.00 $10,270.56 $2,688.00
E 601-49500-622 BOND ISSUANCE COSTS $4,955.67 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49500-719 TRANSFER-INTERFUND $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49500-741 CAPITAL OUTLAY - ENTERPRISE FD $6,750.04 $0.00 $0.00 $0.00 $100,000.00 $100,000.00
49500 NON-OPERATING $43,195.63 $29,963.59 $101,348.32 $71,883.05 $188,846.34 $199,251.45
601 WATER $324,640.80 $467,484.68 $387,133.32 $253,483.98 $674,336.34 $634,121.45

602 SANITARY SEWER

43256 SEWER
E 602-43256-101 SALARIES - REGULAR $48,972.16 $66,069.89 $51,180.15 $27,181.63 $66,000.00 $72,460.00
E 602-43256-102 SALARIES - OVERTIME $10,365.09 $16,962.96 $11,476.50 $10,869.84 $50,000.00 $0.00
E 602-43256-121 PERA - EMPLOYER SHARE $4,687.03 $5,194.40 $4,796.23 $2,254.99 $8,700.00 $5,430.00
E 602-43256-122 FICA - EMPLOYER SHARE $1,238.92 $9,780.63 $4,699.25 $3,709.65 $8,875.00 $5,540.00
E 602-43256-129 Pension Expense -$299.00 -$1,620.00 $0.00 $0.00 $0.00 $0.00
E 602-43256-130 INSURANCE - MED/DENT/LIFE/DIS. $19,066.54 $18,526.49 $18,340.00 $10,416.17 $30,000.00 $24,570.00
E 602-43256-131 EMPLOYER H.S.A.EXPENSE $0.00 $1,950.00 $0.00 $1,557.69 $2,500.00 $3,200.00
E 602-43256-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $320.00
E 602-43256-142 UNEMPLOYMENT COMPENSATION $0.00 $19.91 $0.00 $0.00 $0.00 $0.00
E 602-43256-150 INSURANCE - WORKERS COMP $1,809.20 $2,073.85 $2,020.00 $1,149.35 $3,000.00 $1,110.00
E 602-43256-210 OPERATING SUPPLIES & EXPENSE $19,911.74 $15,047.01 $15,000.00 $8,081.73 $16,000.00 $0.00
E 602-43256-212 MOTOR FUELS, LUBES, ADDITIVES $3,198.83 $1,475.59 $3,000.00 $137.72 $3,000.00 $0.00
E 602-43256-216 CHEMICALS $7,638.51 $10,869.54 $8,000.00 $4,590.54 $9,000.00 $0.00
E 602-43256-265 PROPERTY TAX $788.00 $956.00 $860.00 $1,574.00 $950.00 $1,800.00
E 602-43256-303 ENGINEERING $237.00 $0.00 $5,000.00 $0.00 $0.00 $0.00
E 602-43256-307 CONTRACT SERVICES $3,256.89 $3,213.51 $3,100.00 $0.00 $3,300.00 $19,215.00
E 602-43256-309 COMPUTER SUPPORT $0.00 $0.00 $0.00 $273.08 $0.00 $0.00
E 602-43256-311 CONFERENCE & TRAINING $587.37 $1,607.53 $500.00 $0.00 $500.00 $0.00
E 602-43256-321 UTILITIES-PHONE/INTERNET/CABLE $977.88 $1,502.45 $1,380.00 $1,163.12 $1,380.00 $0.00
E 602-43256-331 TRAVEL EXPENSE $262.00 $381.99 $700.00 $24.99 $700.00 $0.00
E 602-43256-360 INSURANCE - PROPERTY/LIABILITY $11,832.12 $11,193.71 $11,000.00 $4,774.15 $11,000.00 $11,180.00
E 602-43256-381 UTILITIES-ELECTRIC & WATER $44,336.90 $51,037.42 $38,630.00 $15,890.74 $45,000.00 $0.00
E 602-43256-383 UTILITIES-NATURAL GAS $8,210.55 $4,456.94 $4,500.00 $4,462.34 $8,500.00 $0.00
E 602-43256-384 UTILITIES-REFUSE/RECYCLING $819.74 $754.58 $680.00 $309.55 $800.00 $0.00
E 602-43256-385 UTILITIES-SEWER CHARGES $23,936.50 $21,401.56 $18,590.00 $9,092.23 $24,000.00 $0.00
E 602-43256-400 REPAIRS AND MAINT $30,732.26 $71,100.16 $25,000.00 $8,784.98 $25,000.00 $0.00
E 602-43256-414 OSHA/SAFETY CLOTH. & EQUIP $150.00 $0.00 $1,000.00 $0.00 $500.00 $0.00
E 602-43256-418 UNIFORMS $194.90 $209.89 $400.00 $107.59 $400.00 $0.00
E 602-43256-420 DEPRECIATION $233,290.00 $169,050.89 $167,000.00 $84,188.80 $167,000.00 $169,052.00
E 602-43256-429 PERMITS AND LICENSES $1,642.15 $1,473.00 $1,600.00 $100.00 $1,600.00 $0.00
E 602-43256-430 MISCELLANEOUS $0.00 $0.00 $500.00 $0.00 $0.00 $0.00
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E 602-43256-432 BAD DEBT EXPENSE $0.00 -$579.21 $0.00 $0.00 $0.00 $0.00
E 602-43256-501 CAPITAL OUTLAY $33,207.97 $0.40 $20,000.00 $0.00 $0.00 $0.00
E 602-43256-505 GIS Operation and Maintenance $0.00 $7,008.36 $0.00 $1,026.50 $3,000.00 $0.00
E 602-43256-603 BOND PRINCIPAL - 2023A BOND $0.00 $0.00 $0.00 $13,402.00 $0.00 $117,322.80
E 602-43256-604 BOND PRINCIPAL - 2020A BOND $0.00 $0.11 $39,749.11 $44,596.57 $44,597.00 $48,862.32
E 602-43256-605 LOAN PRINCIPAL - PFA (RATES) $0.00 $0.00 $93,000.00 $0.00 $99,141.00 $99,750.00
E 602-43256-606 CAPITAL LEASE PRINCIPAL $0.44 $0.00 $26,223.00 $0.00 $0.00 $0.00
E 602-43256-607 LOAN PRINCIPAL - PFA (LEVY) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 602-43256-608 BOND PRINCIPAL - 2016 FIRST ST $0.00 $0.00 $8,460.00 $8,460.00 $8,460.00 $8,883.00
E 602-43256-611 BOND INTEREST $53.28 -$11,134.00 $0.00 $0.00 $0.00 $0.00
E 602-43256-612 LOAN INTEREST - PFA $10,344.00 $9,750.00 $9,750.00 $4,410.00 $8,820.00 $7,880.00
E 602-43256-614 BOND INTEREST 2016 FIRST STREE $3,554.15 $1,591.54 $3,257.10 $1,591.54 $3,109.05 $3,109.05
E 602-43256-615 BOND INTEREST - 2020A BOND $23,495.15 $7,206.22 $20,616.22 $10,009.99 $19,352.00 $18,883.25
E 602-43256-616 BOND INTEREST - 2023A BOND $21,149.00 $77,161.96 $0.00 $32,433.00 $64,650.00 $26,690.00
E 602-43256-619 CAPITAL LEASE INTEREST $2,025.85 $0.00 $964.00 $0.00 $0.00 $0.00
E 602-43256-622 BOND ISSUANCE COSTS $47,015.07 $0.00 $0.00 $0.00 $0.00 $0.00
43256 SEWER $618,688.19 $575,695.28 $620,971.56 $316,624.48 $738,834.05 $645,257.42

47000 DEBT SERVICE
E 602-47000-602 DISCOUNT AMORTIZATION -$5,901.00 -$5,901.00 $0.00 $0.00 $0.00 $0.00
47000 DEBT SERVICE -$5,901.00 -$5,901.00 $0.00 $0.00 $0.00 $0.00

47300 2023 Pearl Creek/Street Improv
E 602-47300-601 BOND PRINCIPAL $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 602-47300-611 BOND INTEREST $0.00 $0.00 $63,448.00 $0.00 $0.00 $0.00
47300 2023 Pearl Creek/Street Improv $0.00 $0.00 $63,448.00 $0.00 $0.00 $0.00
602 SANITARY SEWER $612,787.19 $569,794.28 $684,419.56 $316,624.48 $738,834.05 $645,257.42

603 ELECTRIC

49400 PLANT OPERATION
E 603-49400-130 INSURANCE - MED/DENT/LIFE/DIS. $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49400-142 UNEMPLOYMENT COMPENSATION $0.00 $0.00 $0.00 $945.00 $0.00 $0.00
49400 PLANT OPERATION $0.00 $0.00 $0.00 $945.00 $0.00 $0.00

49420 CUSTOMER ACCOUNTS
E 603-49420-433 DUES AND SUBSCRIPTIONS $0.00 $355.04 $0.00 $0.00 $0.00 $0.00
49420 CUSTOMER ACCOUNTS $0.00 $355.04 $0.00 $0.00 $0.00 $0.00

49550 PURCHASED POWER
E 603-49550-634 PURCHASED POWER ALL SUPPLIERS $769,863.96 $757,248.51 $806,544.81 $299,630.74 $850,000.00 $0.00
E 603-49550-651 CAPX INVESTMENT COSTS BROOKING $0.00 $0.00 $0.00 $8,469.60 $0.00 $0.00
E 603-49550-656 TRANSMISSION - ALL $274,491.65 $247,085.97 $298,850.00 $98,446.41 $300,000.00 $0.00
E 603-49550-665 CAPACITY CREDITS ALL SUPPLIERS -$135,416.49 -$46,226.29 $0.00 -$16,220.36 $0.00 $0.00
E 603-49550-677 ADMIN FEES - ENERGY PURCHASES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
49550 PURCHASED POWER $908,939.12 $958,108.19 $1,105,394.81 $390,326.39 $1,150,000.00 $0.00
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49551 POWER PRODUCTION
E 603-49551-114 SALARIES - POWER PRODUCTION $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49551-121 PERA - EMPLOYER SHARE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49551-122 FICA - EMPLOYER SHARE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49551-130 INSURANCE - MED/DENT/LIFE/DIS. $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49551-226 MAINT OF GEN PLANT EQUIPMENT $1,737.23 $35,233.59 $41,000.00 $0.00 $42,000.00 $0.00
E 603-49551-329 RTU/DATA TRANSFER PHONE LINES $6,287.38 $7,324.73 $6,560.00 $4,252.07 $6,560.00 $0.00
E 603-49551-379 UTILITIES-ELECTRIC $15,912.97 $12,085.20 $16,890.00 $8,947.31 $16,890.00 $0.00
E 603-49551-425 DEPRECIATION - GENERATORS $45,261.00 $97,189.68 $45,000.00 $18,859.45 $45,000.00 $0.00
E 603-49551-539 FUEL OIL USED FOR GENERATION $5,590.15 $4,490.20 $7,400.00 $0.00 $7,400.00 $0.00
49551 POWER PRODUCTION $74,788.73 $156,323.40 $116,850.00 $32,058.83 $117,850.00 $0.00

49560 PLANT OPERATION
E 603-49560-101 SALARIES - REGULAR $7,284.70 $28,501.00 $0.00 $0.00 $0.00 $0.00
E 603-49560-102 SALARIES - OVERTIME $2,190.13 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49560-121 PERA - EMPLOYER SHARE $4,828.30 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49560-122 FICA - EMPLOYER SHARE $4,198.59 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49560-129 Pension Expense -$11,474.00 $9,816.00 $0.00 $0.00 $0.00 $0.00
E 603-49560-130 INSURANCE - MED/DENT/LIFE/DIS. $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49560-160 PERA PENSION EXPENSE GASB 68 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49560-210 OPERATING SUPPLIES & EXPENSE $3,554.40 $2,932.72 $4,000.00 $174.18 $4,000.00 $0.00
E 603-49560-223 BUILDING REPAIR SUPPLIES $0.00 $0.00 $0.00 $185.00 $0.00 $0.00
E 603-49560-240 SMALL TOOLS & MINOR EQUIPMENT $81.59 $185.62 $500.00 $942.37 $500.00 $0.00
E 603-49560-383 UTILITIES-NATURAL GAS $1,587.82 $927.54 $1,800.00 $966.62 $1,800.00 $0.00
E 603-49560-420 DEPRECIATION $6,564.00 $6,498.00 $7,000.00 $3,991.55 $7,000.00 $7,012.00
49560 PLANT OPERATION $18,815.53 $48,860.88 $13,300.00 $6,259.72 $13,300.00 $7,012.00

49570 DISTRIBUTION
E 603-49570-101 SALARIES - REGULAR $99,801.62 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49570-102 SALARIES - OVERTIME $15,739.04 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49570-118 SALARIES - TRANSMISSION WORK $58,220.85 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49570-121 PERA - EMPLOYER SHARE $10,432.39 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49570-122 FICA - EMPLOYER SHARE $10,452.59 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49570-130 INSURANCE - MED/DENT/LIFE/DIS. $72,183.76 $281.69 $0.00 $27.68 $0.00 $0.00
E 603-49570-131 EMPLOYER H.S.A.EXPENSE $4,312.50 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49570-142 UNEMPLOYMENT COMPENSATION $0.00 $1,255.15 $0.00 $0.00 $0.00 $0.00
E 603-49570-209 TRUCK REPAIRS & INSPECTIONS $900.49 $8,774.88 $2,000.00 $2,858.15 $2,000.00 $0.00
E 603-49570-212 MOTOR FUELS, LUBES, ADDITIVES $5,817.58 $7,698.25 $7,090.00 $3,250.55 $8,000.00 $0.00
E 603-49570-220 REPAIR & MAINTENANCE SUPPLIES $1,450.95 $12,917.04 $1,500.00 $2,162.46 $15,000.00 $0.00
E 603-49570-228 DISTRIB EXPENSE - MATERIALS -$166,917.02 $241,208.23 $500.00 $6,810.93 $11,000.00 $0.00
E 603-49570-378 UTILITIES-WATER CHARGES $401.55 $2,791.66 $460.00 $238.00 $500.00 $0.00
E 603-49570-379 UTILITIES-ELECTRIC $933.55 $855.71 $940.00 $393.19 $1,000.00 $0.00
E 603-49570-383 UTILITIES-NATURAL GAS $834.57 $627.33 $950.00 $920.31 $1,000.00 $0.00
E 603-49570-385 UTILITIES-SEWER CHARGES $676.19 $932.86 $750.00 $596.56 $900.00 $0.00
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E 603-49570-389 STREET LIGHT REPAIRS $1,965.32 $0.00 $2,000.00 $0.00 $8,000.00 $0.00
E 603-49570-402 REPAIRS & EXP - SUBSTATION $0.00 $12,466.30 $0.00 $24,648.90 $20,000.00 $0.00
E 603-49570-414 OSHA/SAFETY CLOTH. & EQUIP $5,076.61 $11,192.34 $5,080.00 $6,765.40 $12,000.00 $0.00
E 603-49570-420 DEPRECIATION $52,750.00 $0.00 $52,000.00 $0.00 $52,000.00 $51,415.00
E 603-49570-439 GOPHER STATE ONE - LOCATES $442.30 $527.22 $300.00 $162.27 $1,000.00 $0.00
E 603-49570-490 DONATIONS $1,000.00 $500.00 $1,000.00 $500.00 $2,000.00 $0.00
49570 DISTRIBUTION $176,474.84 $302,028.66 $74,570.00 $49,334.40 $134,400.00 $51,415.00

49580 CUSTOMER ACCOUNTS
E 603-49580-101 SALARIES - REGULAR $859.71 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49580-102 SALARIES - OVERTIME $407.80 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49580-112 SALARIES - ADMIN $27,058.92 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49580-113 SALARIES - METER READING $990.64 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49580-121 PERA - EMPLOYER SHARE $1,442.10 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49580-122 FICA - EMPLOYER SHARE $2,006.52 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49580-130 INSURANCE - MED/DENT/LIFE/DIS. $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
49580 CUSTOMER ACCOUNTS $32,765.69 $0.00 $0.00 $0.00 $0.00 $0.00

49590 ELECTRIC - GENERAL
E 603-49590-100 SALARIES - PART TIME $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49590-101 SALARIES - REGULAR $304.00 $238,097.61 $343,460.00 $85,605.28 $335,000.00 $158,830.00
E 603-49590-102 SALARIES - OVERTIME $0.00 $18,770.87 $12,240.00 $11,870.46 $45,000.00 $0.00
E 603-49590-112 SALARIES - ADMIN $0.00 $23,452.29 $0.00 $28,252.57 $70,000.00 $19,830.00
E 603-49590-115 SALARIES - COMMISSIONER FEES $3,592.00 $2,776.49 $3,600.00 $0.00 $850.00 $4,430.00
E 603-49590-121 PERA - EMPLOYER SHARE $0.00 $21,705.44 $27,200.00 $15,628.30 $30,000.00 $13,400.00
E 603-49590-122 FICA - EMPLOYER SHARE $170.06 $23,280.17 $28,080.00 $10,607.52 $30,000.00 $14,010.00
E 603-49590-130 INSURANCE - MED/DENT/LIFE/DIS. $0.00 $111,111.39 $80,000.00 $59,188.84 $95,000.00 $80,220.00
E 603-49590-131 EMPLOYER H.S.A.EXPENSE $0.00 $10,548.78 $0.00 $7,171.88 $15,000.00 $15,000.00
E 603-49590-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $810.00
E 603-49590-142 UNEMPLOYMENT COMPENSATION $0.00 $0.00 $0.00 $157.55 $0.00 $0.00
E 603-49590-150 INSURANCE - WORKERS COMP $3,630.78 $4,208.54 $4,400.00 $1,805.25 $4,400.00 $2,050.00
E 603-49590-200 OFFICE SUPPLIES $2,654.94 $1,317.49 $1,500.00 $39.69 $1,500.00 $0.00
E 603-49590-201 MAINT CONT/SUPPORT/WARRANTIES $1,850.13 $1,862.99 $1,775.00 $2,121.20 $1,775.00 $0.00
E 603-49590-202 BILLING SUPPLIES $2,858.36 $1,507.18 $2,300.00 $61.37 $2,300.00 $0.00
E 603-49590-210 OPERATING SUPPLIES & EXPENSE $830.23 $4,038.68 $600.00 $7,671.23 $2,500.00 $0.00
E 603-49590-211 CLEANING SUPPLIES $0.00 $7.59 $0.00 $0.00 $0.00 $0.00
E 603-49590-240 SMALL TOOLS & MINOR EQUIPMENT $0.00 $2,596.73 $0.00 $1,362.99 $5,000.00 $0.00
E 603-49590-301 AUDITING $32,768.98 $13,998.87 $8,115.00 $11,790.00 $12,000.00 $13,000.00
E 603-49590-302 SAFETY CLASS/DRUG & ALCOHOL $4,324.31 $6,619.10 $5,000.00 $2,312.00 $6,500.00 $0.00
E 603-49590-303 ENGINEERING $0.00 $0.00 $0.00 $300.00 $0.00 $0.00
E 603-49590-304 LEGAL $3,038.17 $173.25 $2,000.00 $0.00 $2,000.00 $0.00
E 603-49590-309 COMPUTER SUPPORT $0.00 $1,475.73 $0.00 $2,140.78 $0.00 $0.00
E 603-49590-311 CONFERENCE & TRAINING $3,759.94 $18,053.54 $10,000.00 $11,488.37 $15,000.00 $0.00
E 603-49590-321 UTILITIES-PHONE/INTERNET/CABLE $977.29 $2,534.72 $1,075.00 $2,004.91 $2,000.00 $0.00
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E 603-49590-322 POSTAGE/MAILING MACHINE $6,101.15 $10,908.31 $7,000.00 $5,851.27 $7,000.00 $0.00
E 603-49590-324 OUTSIDE SERVICES $47,086.40 $4,816.87 $6,500.00 $1,591.00 $6,500.00 $0.00
E 603-49590-331 TRAVEL EXPENSE $0.00 $73.70 $75.00 $45.62 $0.00 $0.00
E 603-49590-335 MISC BANK CHARGES $495.96 $957.80 $500.00 $174.86 $500.00 $0.00
E 603-49590-339 PAY PAL FEES $15,854.74 $73.06 $10,000.00 $24.10 $500.00 $0.00
E 603-49590-360 INSURANCE - PROPERTY/LIABILITY $66,505.99 $82,283.70 $80,000.00 $36,603.10 $80,000.00 $97,910.00
E 603-49590-420 DEPRECIATION $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49590-430 MISCELLANEOUS $27,221.29 $2,218.87 $1,500.00 $2,698.72 $1,500.00 $0.00
E 603-49590-432 BAD DEBT EXPENSE $197.24 $9,482.14 $160.00 $3,871.51 $1,500.00 $0.00
E 603-49590-433 DUES AND SUBSCRIPTIONS $3,443.19 $5,396.55 $3,500.00 $3,509.00 $5,000.00 $0.00
E 603-49590-434 REG.COMPL. LIC REPORT REQUIRE $531.25 $351.86 $550.00 $5,340.66 $550.00 $0.00
E 603-49590-435 CMMPA DUES $18,000.00 $18,252.00 $20,000.00 $7,500.00 $20,000.00 $0.00
E 603-49590-505 GIS Operation and Maintenance $0.00 $14,349.57 $0.00 $0.00 $5,000.00 $0.00
E 603-49590-719 TRANSFER-INTERFUND $0.00 $0.00 $0.00 $0.00 $0.00 $36,147.00
E 603-49590-726 SHARED FAC & SERV EXP TO CITY $50,000.00 $60,000.00 $60,000.00 $0.00 $65,000.00 $0.00
49590 ELECTRIC - GENERAL $296,196.40 $717,301.88 $721,130.00 $328,790.03 $868,875.00 $455,637.00

49595 CONSERVATION IMPROVE PROG-CIP
E 603-49595-316 CONSERVATION - RESIDENTIAL $3,380.14 $3,498.33 $3,500.00 $540.00 $3,500.00 $3,500.00
E 603-49595-317 CONSERVATION - IND/COMMERCIAL $7,226.85 $1,510.00 $7,500.00 $0.00 $7,500.00 $7,500.00
E 603-49595-336 CONSERVATION-ADMIN COSTS $500.00 $0.00 $500.00 $0.00 $500.00 $500.00
49595 CONSERVATION IMPROVE PROG-CIP $11,106.99 $5,008.33 $11,500.00 $540.00 $11,500.00 $11,500.00

49600 NON-OPERATING
E 603-49600-603 BOND PRINCIPAL - 2023A BOND $0.00 $0.00 $3,770.00 $0.00 $0.00 $0.00
E 603-49600-611 BOND INTEREST $15.84 $0.00 $50.00 $0.00 $0.00 $0.00
E 603-49600-613 INTEREST EXP - METER DEPOSIT $0.00 $1,409.35 $0.00 $0.00 $0.00 $0.00
E 603-49600-741 CAPITAL OUTLAY - ENTERPRISE FD $0.00 $0.00 $0.00 $81,716.69 $0.00 $0.00
49600 NON-OPERATING $15.84 $1,409.35 $3,820.00 $81,716.69 $0.00 $0.00

49700 OPERATING TRANSFERS OUT
E 603-49700-727 TRANSFER TO CITY - LIEU OF TAX $62,937.01 $66,083.71 $0.00 $24,228.81 $65,000.00 $65,000.00
49700 OPERATING TRANSFERS OUT $62,937.01 $66,083.71 $0.00 $24,228.81 $65,000.00 $65,000.00
603 ELECTRIC $1,582,040.15 $2,255,479.44 $2,046,564.81 $914,199.87 $2,360,925.00 $590,564.00

605 STORM SEWER

43251 STORM SEWER UTIL & MAINT
E 605-43251-101 SALARIES - REGULAR $12,638.80 $17,587.77 $12,822.60 $6,348.93 $16,300.00 $0.00
E 605-43251-102 SALARIES - OVERTIME $64.40 $342.20 $0.00 $0.00 $3,000.00 $0.00
E 605-43251-121 PERA - EMPLOYER SHARE $1,016.50 $1,214.45 $915.00 $532.11 $10,000.00 $0.00
E 605-43251-122 FICA - EMPLOYER SHARE $86.66 $2,263.64 $935.00 $694.40 $10,500.00 $0.00
E 605-43251-129 Pension Expense -$7,802.00 -$17,333.00 $0.00 $0.00 $0.00 $0.00
E 605-43251-130 INSURANCE - MED/DENT/LIFE/DIS. $5,404.31 $5,356.72 $5,445.00 $3,066.99 $8,000.00 $0.00
E 605-43251-131 EMPLOYER H.S.A.EXPENSE $1,078.13 $750.01 $0.00 $623.07 $1,000.00 $1,500.00
E 605-43251-142 UNEMPLOYMENT COMPENSATION $0.00 $6.24 $0.00 $0.00 $0.00 $0.00 37
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Account Last Dim Descr 2023 Amt 2024 Amt Budget YTD Amt Budget Budget
E 605-43251-150 INSURANCE - WORKERS COMP $257.73 $459.10 $291.00 $113.60 $0.00 $0.00
E 605-43251-212 MOTOR FUELS, LUBES, ADDITIVES $1,416.42 $1,217.28 $1,500.00 $200.92 $1,500.00 $1,500.00
E 605-43251-307 CONTRACT SERVICES $0.00 $0.00 $0.00 $0.00 $0.00 $12,810.00
E 605-43251-360 INSURANCE - PROPERTY/LIABILITY $347.05 $307.50 $300.00 $117.10 $300.00 $400.00
E 605-43251-400 REPAIRS AND MAINT $6,014.09 $15,234.50 $9,000.00 $926.00 $5,000.00 $5,000.00
E 605-43251-420 DEPRECIATION $52,031.00 $53,777.87 $51,827.80 $45,769.70 $100,000.00 $53,778.00
E 605-43251-432 BAD DEBT EXPENSE $0.00 -$11.19 $0.00 $0.00 $0.00 $0.00
E 605-43251-501 CAPITAL OUTLAY $0.00 $0.17 $15,000.00 $0.00 $0.00 $0.00
E 605-43251-603 BOND PRINCIPAL - 2023A BOND $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 605-43251-604 BOND PRINCIPAL - 2020A BOND $0.00 -$0.31 $26,159.69 $29,349.90 $29,350.00 $32,157.28
E 605-43251-606 CAPITAL LEASE PRINCIPAL $0.06 $0.00 $18,940.00 $0.00 $0.00 $0.00
E 605-43251-608 BOND PRINCIPAL - 2016 FIRST ST $0.00 $0.00 $1,260.00 $1,260.00 $1,260.00 $1,323.00
E 605-43251-611 BOND INTEREST $30.43 -$255.00 $0.00 $0.00 $0.00 $0.00
E 605-43251-614 BOND INTEREST 2016 FIRST STREE $529.15 $237.04 $485.10 $237.04 $464.00 $463.05
E 605-43251-615 BOND INTEREST - 2020A BOND $10,647.18 $13,565.95 $13,567.95 $6,587.78 $12,735.31 $12,427.45
E 605-43251-619 CAPITAL LEASE INTEREST $6,511.25 $0.00 $3,021.00 $0.00 $0.00 $0.00
43251 STORM SEWER UTIL & MAINT $90,271.16 $94,720.94 $161,470.14 $95,827.54 $199,409.31 $121,358.78

43256 SEWER
E 605-43256-505 GIS Operation and Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
43256 SEWER $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

47000 DEBT SERVICE
E 605-47000-602 DISCOUNT AMORTIZATION -$1,275.00 -$1,275.00 $0.00 $0.00 $0.00 $0.00
47000 DEBT SERVICE -$1,275.00 -$1,275.00 $0.00 $0.00 $0.00 $0.00

49590 ELECTRIC - GENERAL
E 605-49590-307 CONTRACT SERVICES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
49590 ELECTRIC - GENERAL $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
605 STORM SEWER $88,996.16 $93,445.94 $161,470.14 $95,827.54 $199,409.31 $121,358.78

609 LIQUOR

49750 LIQUOR
E 609-49750-100 SALARIES - PART TIME $100.61 $58,982.13 $68,308.10 $25,993.28 $65,000.00 $65,000.00
E 609-49750-101 SALARIES - REGULAR $0.00 $66,306.66 $66,209.80 $29,066.76 $72,000.00 $71,140.00
E 609-49750-102 SALARIES - OVERTIME $150.98 $0.00 $0.00 $0.00 $0.00 $0.00
E 609-49750-108 SALARIES - FULL-TIME ON-SALE $15,109.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 609-49750-109 SALARIES - FULL-TIME OFF-SALE $14,993.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 609-49750-110 SALARIES - PART-TIME ON-SALE $34,047.36 $0.00 $0.00 $0.00 $0.00 $0.00
E 609-49750-111 SALARIES - PART-TIME OFF-SALE $13,306.97 $0.00 $0.00 $0.00 $0.00 $0.00
E 609-49750-112 SALARIES - ADMIN $32,829.39 $0.00 $0.00 $0.00 $0.00 $0.00
E 609-49750-121 PERA - EMPLOYER SHARE $8,302.72 $8,484.30 $9,038.84 $3,758.98 $12,000.00 $10,210.00
E 609-49750-122 FICA - EMPLOYER SHARE $2,262.49 $13,517.47 $9,219.62 $1,456.31 $12,000.00 $10,410.00
E 609-49750-129 Pension Expense $10,640.00 $74.00 $0.00 $0.00 $0.00 $0.00
E 609-49750-130 INSURANCE - MED/DENT/LIFE/DIS. $42,910.04 $39,100.50 $52,552.50 $22,108.58 $45,000.00 $46,840.00 38
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Account Last Dim Descr 2023 Amt 2024 Amt Budget YTD Amt Budget Budget
E 609-49750-131 EMPLOYER H.S.A.EXPENSE $1,218.75 $3,787.52 $0.00 $2,475.00 $5,000.00 $5,000.00
E 609-49750-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $600.00
E 609-49750-142 UNEMPLOYMENT COMPENSATION $0.00 $151.28 $0.00 $0.00 $250.00 $0.00
E 609-49750-150 INSURANCE - WORKERS COMP $3,436.39 $3,749.16 $3,000.00 $1,258.76 $4,000.00 $1,910.00
E 609-49750-208 SERVING SUPPLY-FOOD & ALCOHOL $3,674.03 $2,677.06 $2,700.00 $630.80 $3,000.00 $3,000.00
E 609-49750-210 OPERATING SUPPLIES & EXPENSE $7,096.96 $9,339.89 $7,500.00 $4,082.32 $10,000.00 $8,500.00
E 609-49750-251 LIQUOR $178,437.14 $185,727.60 $178,500.00 $83,743.00 $191,000.00 $193,000.00
E 609-49750-252 BEER $301,413.09 $283,193.22 $335,000.00 $139,819.43 $335,000.00 $335,000.00
E 609-49750-253 WINE $21,689.77 $22,458.64 $27,000.00 $9,176.27 $27,000.00 $30,000.00
E 609-49750-254 SODA, MIX, JUICE $16,161.44 $15,356.13 $16,000.00 $6,928.75 $16,000.00 $16,000.00
E 609-49750-256 TOBACCO $10,864.71 $11,398.92 $15,000.00 $4,850.10 $12,000.00 $15,000.00
E 609-49750-257 FOOD/CONDIMENTS-COMPLIMENTARY $2,088.05 $3,144.63 $4,000.00 $1,329.47 $4,000.00 $4,000.00
E 609-49750-258 FOOD/MERCHANDISE FOR RESALE $25,574.70 $21,487.60 $35,000.00 $10,548.54 $30,000.00 $30,000.00
E 609-49750-260 THC PRODUCTS $0.00 $0.00 $0.00 $2,586.00 $0.00 $4,200.00
E 609-49750-308 OUTSIDE JANITORIAL SERVICES $12,939.72 $12,939.72 $14,000.00 $8,305.44 $14,000.00 $14,000.00
E 609-49750-309 COMPUTER SUPPORT $2,200.00 $2,400.00 $5,000.00 $1,210.13 $2,500.00 $2,500.00
E 609-49750-311 CONFERENCE & TRAINING $0.00 $0.00 $600.00 $918.00 $600.00 $800.00
E 609-49750-321 UTILITIES-PHONE/INTERNET/CABLE $2,846.06 $4,859.24 $2,600.00 $2,127.53 $2,600.00 $4,000.00
E 609-49750-325 SECURITY SYSTEM $521.16 $454.72 $1,000.00 $263.46 $1,000.00 $1,000.00
E 609-49750-327 PEST CONTROL $960.00 $924.00 $1,000.00 $420.00 $1,000.00 $1,000.00
E 609-49750-331 TRAVEL EXPENSE $0.00 $0.00 $1,100.00 $0.00 $600.00 $600.00
E 609-49750-333 FREIGHT or SHIPPING CHARGES $855.30 $723.91 $500.00 $263.64 $500.00 $800.00
E 609-49750-334 CREDIT CARD EXPENSES $17,834.03 $18,514.97 $15,000.00 $8,362.06 $15,000.00 $17,000.00
E 609-49750-340 ADVERTISING $879.64 $480.60 $1,000.00 $17.00 $1,000.00 $500.00
E 609-49750-345 SPECIAL EVENTS/ENTERTAINMENT $3,591.69 $3,446.49 $4,500.00 $1,857.96 $5,000.00 $4,000.00
E 609-49750-346 ROSE FEST $11,473.71 $17,744.49 $10,000.00 $1,800.00 $10,000.00 $8,000.00
E 609-49750-360 INSURANCE - PROPERTY/LIABILITY $4,042.59 $8,377.57 $6,000.00 $1,844.15 $6,300.00 $3,730.00
E 609-49750-364 INSURANCE - DRAM LIQUOR LIAB $402.00 $5,863.29 $4,820.00 $0.00 $6,300.00 $6,300.00
E 609-49750-381 UTILITIES-ELECTRIC & WATER $10,699.95 $10,577.33 $11,430.00 $4,673.16 $12,000.00 $12,000.00
E 609-49750-383 UTILITIES-NATURAL GAS $1,400.11 $699.57 $1,120.00 $948.87 $1,100.00 $1,100.00
E 609-49750-384 UTILITIES-REFUSE/RECYCLING $1,907.84 $1,767.63 $1,510.00 $697.55 $1,500.00 $1,500.00
E 609-49750-385 UTILITIES-SEWER CHARGES $1,475.08 $2,698.53 $1,200.00 $1,109.79 $1,200.00 $2,700.00
E 609-49750-390 TAP CLEANING SERVICE $672.00 $737.00 $1,000.00 $272.00 $1,000.00 $1,000.00
E 609-49750-400 REPAIRS AND MAINT $4,093.25 $5,469.10 $4,000.00 $2,002.41 $4,000.00 $4,000.00
E 609-49750-418 UNIFORMS $0.00 $0.00 $500.00 $0.00 $500.00 $500.00
E 609-49750-420 DEPRECIATION $11,756.00 $14,479.60 $12,000.00 $7,168.70 $12,000.00 $14,480.00
E 609-49750-430 MISCELLANEOUS $620.55 $95.91 $500.00 $78.29 $100.00 $100.00
E 609-49750-431 CASH SHORT/OVER $139.36 -$382.26 $100.00 $12.85 $100.00 $100.00
E 609-49750-433 DUES AND SUBSCRIPTIONS $822.10 $2,345.43 $800.00 $360.00 $1,200.00 $800.00
E 609-49750-490 DONATIONS $150.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 609-49750-501 CAPITAL OUTLAY $0.00 $8,537.58 $10,000.00 $300.67 $10,000.00 $200,000.00
E 609-49750-725 TRANSFER TO GENERAL FUND $20,000.00 $0.00 $20,000.00 $0.00 $0.00 $0.00
49750 LIQUOR $858,589.73 $872,691.13 $960,308.86 $394,826.01 $954,350.00 $1,152,320.00
39
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Account Last Dim Descr 2023 Amt 2024 Amt Budget YTD Amt Budget Budget
609 LIQUOR $858,589.73 $872,691.13 $960,308.86 $394,826.01 $954,350.00 $1,152,320.00

900 GASB 34

41000 GENERAL GOVERNMENT
E 900-41000-100 SALARIES - PART TIME $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-41000-101 SALARIES - REGULAR -$2,083.00 $28,172.00 $0.00 $0.00 $0.00 $0.00
E 900-41000-106 SALARIES - TRAINING $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-41000-129 Pension Expense $7,300.00 -$8,220.00 $0.00 $0.00 $0.00 $0.00
E 900-41000-150 INSURANCE - WORKERS COMP $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-41000-160 PERA PENSION EXPENSE GASB 68 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-41000-313 DEFICIENT DEVELOPER REIMB.COST $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-41000-420 DEPRECIATION $26,612.00 $26,612.16 $0.00 $11,088.40 $0.00 $0.00
E 900-41000-500 CAPITAL OUTLAY (NOT DEPREC.) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-41000-501 CAPITAL OUTLAY $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-41000-750 LOSS ON CAPITAL ASSET $5,789.00 $0.00 $0.00 $0.00 $0.00 $0.00
41000 GENERAL GOVERNMENT $37,618.00 $46,564.16 $0.00 $11,088.40 $0.00 $0.00

42000 PUBLIC SAFETY
E 900-42000-101 SALARIES - REGULAR $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-42000-129 Pension Expense $68,885.00 -$11,170.00 $0.00 $0.00 $0.00 $0.00
E 900-42000-160 PERA PENSION EXPENSE GASB 68 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-42000-420 DEPRECIATION $132,959.00 $148,658.00 $0.00 $65,893.40 $0.00 $0.00
E 900-42000-500 CAPITAL OUTLAY (NOT DEPREC.) -$232,886.00 -$107,029.00 $0.00 $0.00 $0.00 $0.00
E 900-42000-501 CAPITAL OUTLAY $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-42000-750 LOSS ON CAPITAL ASSET $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
42000 PUBLIC SAFETY -$31,042.00 $30,459.00 $0.00 $65,893.40 $0.00 $0.00

43000 PUBLIC WORKS
E 900-43000-100 SALARIES - PART TIME $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-43000-101 SALARIES - REGULAR $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-43000-129 Pension Expense $4,237.00 -$4,420.00 $0.00 $0.00 $0.00 $0.00
E 900-43000-160 PERA PENSION EXPENSE GASB 68 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-43000-420 DEPRECIATION $247,438.00 $273,436.00 $0.00 $120,073.60 $0.00 $0.00
E 900-43000-500 CAPITAL OUTLAY (NOT DEPREC.) -$625,625.00 -$152,935.00 $0.00 $0.00 $0.00 $0.00
E 900-43000-501 CAPITAL OUTLAY $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-43000-724 CAPITAL CONTRIBUTION $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
43000 PUBLIC WORKS -$373,950.00 $116,081.00 $0.00 $120,073.60 $0.00 $0.00

43100 STREETS
E 900-43100-503 CONTRIB. TO ENTERPRISE FUND $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-43100-724 CAPITAL CONTRIBUTION $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
43100 STREETS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

45000 CULTURE & RECREATION
E 900-45000-100 SALARIES - PART TIME $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
40
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Account Last Dim Descr 2023 Amt 2024 Amt Budget YTD Amt Budget Budget
E 900-45000-101 SALARIES - REGULAR $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-45000-129 Pension Expense $4,662.00 -$5,085.00 $0.00 $0.00 $0.00 $0.00
E 900-45000-160 PERA PENSION EXPENSE GASB 68 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-45000-420 DEPRECIATION $18,516.00 $18,151.00 $0.00 $7,337.70 $0.00 $0.00
E 900-45000-500 CAPITAL OUTLAY (NOT DEPREC.) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-45000-501 CAPITAL OUTLAY $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
45000 CULTURE & RECREATION $23,178.00 $13,066.00 $0.00 $7,337.70 $0.00 $0.00

46500 ECONOMIC DEVELOPMENT AUTHORITY
E 900-46500-420 DEPRECIATION $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-46500-430 MISCELLANEOUS $0.00 -$0.43 $0.00 $0.00 $0.00 $0.00
E 900-46500-500 CAPITAL OUTLAY (NOT DEPREC.) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
46500 ECONOMIC DEVELOPMENT AUTHORITY $0.00 -$0.43 $0.00 $0.00 $0.00 $0.00

47000 DEBT SERVICE
E 900-47000-421 BOND DISC AMORTIZATION $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-47000-601 BOND PRINCIPAL -$374,318.00 -$288,599.00 $0.00 $0.00 $0.00 $0.00
E 900-47000-602 DISCOUNT AMORTIZATION -$7,547.00 -$7,547.00 $0.00 $0.00 $0.00 $0.00
E 900-47000-606 CAPITAL LEASE PRINCIPAL $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-47000-611 BOND INTEREST -$1,215.00 -$8,113.00 $0.00 $0.00 $0.00 $0.00
E 900-47000-620 FISCAL AGENT FEES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
47000 DEBT SERVICE -$383,080.00 -$304,259.00 $0.00 $0.00 $0.00 $0.00

48300 STREETS & HWY CAPITAL OUTLAY
E 900-48300-501 CAPITAL OUTLAY $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
48300 STREETS & HWY CAPITAL OUTLAY $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

49900 TRONDHEIM ROAD EXTENSION
E 900-49900-723 TRANSFER TO ENTERPRISE FUND $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
49900 TRONDHEIM ROAD EXTENSION $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
900 GASB 34 -$727,276.00 -$98,089.27 $0.00 $204,393.10 $0.00 $0.00

$6,805,328.04 $7,524,363.76 $6,652,039.62 $3,595,386.08 $7,714,589.12 $6,175,667.03