Kenyon/City Hall/Meetings/September 9, 2025/Packet

Packet text, September 9, 2025

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9-9-25 Council Packet packet · 310k chars

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AGENDA
CITY COUNCIL REGULAR SESSION
September 9, 2025
7:00 PM
I. CALL TO ORDER AND ROLL CALL

II. CITIZEN COMMENTS

III. ADOPT AGENDA

III.A Adopt the Agenda for September 9, 2025
Summary Report
9-9-25 Agenda Council Meeting.docx

IV. CONSENT AGENDA
**All items listed with asterisks (**) are considered routine and non-controversial by the
Council and will be approved by one motion. There will be not separate discussion of these
items unless a Council member, City staff or citizen so requests, in which case the item will be
removed from the Consent Agenda and considered in its normal sequence on the agenda.

IV.A Approve the Consent Agenda Items Including:
1. Payment of checks
2. Approval of Minutes
Summary Report

V. APPROVAL OF MINUTES and APPOINTMENTS

V.A
**APPROVAL OF MINUTES and APPOINTMENTS

1. City Council Meeting Minutes of August 12, 2025
2. City Council Work Session Meeting of August 26, 2025

Summary Report
8-12-25 Minutes.doc
8-26-25 City Council Work Session.docx

VI. PRESENTATIONS/PUBLIC HEARINGS
RECOGNITIONS/PROCLAMATIONS

VII. ENGINEERING

VII.A Pay Request 1 - 2025 Street & Utility Improvements
Summary Report
134934 Pay Application No. 1.pdf

VIII. LEGAL

IX. **FINANCIAL

1
IX.A Financial Reports and Checks for August
Summary Report

X. OLD BUSINESS

XI. NEW BUSINESS

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

Summary Report
Kenyon, City of - Budget Memo 9.4.25.pdf
Resolution 2025-23 Certifying 2026 Preliminary Levy.docx

XI.B Liquor Store - 641 2nd Street NAPA Building Estimates

Liquor Store Manager Bartel will be present to discuss the Muni estimates

Summary Report
Muni Estimates.pdf

XI.C Police Department Gun Range
Summary Report
Police Gun Range.pdf

XII. F.Y.I. - Department Updates

XII.A FYI for September 9, 2025
Summary Report
FYI 9-9-25.pdf

XIII. COUNCIL AND STAFF GENERAL COMMENTS

XIV. ADJOURNMENT

2
AGENDA ITEM NO. III.A

Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE: September 9, 2025

SUBMITTED BY: Holli Gudknecht, Administration

ITEM TYPE: Agenda

AGENDA SECTION: ADOPT AGENDA

SUBJECT: Adopt the Agenda for September 9, 2025

SUGGESTED ACTION: Motion Needed

ATTACHMENTS:
9-9-25 Agenda Council Meeting.docx

3
AGENDA
CITY COUNCIL MEETING
September 9, 2025
Recite Pledge of Allegiance

7:00 I. CALL TO ORDER AND ROLL CALL

II. CITIZEN COMMENTS

III. ADOPT AGENDA

IV. CONSENT AGENDA
** All items listed with asterisks (**) are considered routine and non-controversial by the Council and will
be approved by one motion. There will be no separate discussion of these items unless a Council member,
City staff or citizen so requests, in which case the item will be removed from the Consent Agenda and
considered in its normal sequence on the agenda.

V. **APPROVAL OF MINUTES and APPOINTMENTS
A. City Council Meeting Minutes of August 12, 2025
B. City Council Work Session Meeting of August 26, 2025
`
VI. PRESENTATIONS/PUBLIC HEARINGS RECOGNITIONS/PROCLAMATIONS

VII. ADMINISTRATOR UPDATE

VIII. ENGINEERING
A. 2025 Street and Utility Improvements
1. 2025 Street and Utility Improvements - Pay Application #1

IX. LEGAL

X. FINANCIAL
**A. August 2025 Treasurer’s Report
**B. Payment of Claims

XI. OLD BUSINESS

XII. NEW BUSINESS
A. 2026 Budget
1. Resolution 2025-23: Adopting the 2026 Preliminary Budget & Levy
B. Liquor Store - 641 2nd Street NAPA Building Estimates
C. Police Department Gun Range

XIII. OTHER BUSINESS
A. Schedule of Upcoming Meetings
1. KMU Meeting: Tuesday, September 16th @ 3:00 p.m.
2. EDA Meeting: Tuesday, September 30th @ 8 a.m.
3. City Council Meeting: Tuesday, October 14th @ 7 p.m.

4
XIV. COUNCIL AND STAFF GENERAL COMMENTS

XV. ADJOURNMENT

5
AGENDA ITEM NO. IV.A

Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE: September 9, 2025

SUBMITTED BY: Holli Gudknecht, Administration

ITEM TYPE: Consent Agenda

AGENDA SECTION: CONSENT AGENDA

SUBJECT: Approve the Consent Agenda Items Including:
1. Payment of checks
2. Approval of Minutes

SUGGESTED ACTION: Motion Needed

ATTACHMENTS:

6
AGENDA ITEM NO. V.A

Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE: September 9, 2025

SUBMITTED BY: Holli Gudknecht, Administration

ITEM TYPE: **Minutes and Appointments

AGENDA SECTION: APPROVAL OF MINUTES and APPOINTMENTS

SUBJECT:
**APPROVAL OF MINUTES and APPOINTMENTS

1. City Council Meeting Minutes of August 12, 2025
2. City Council Work Session Meeting of August 26, 2025

SUGGESTED ACTION: Approved as part of the Consent Agenda

ATTACHMENTS:
8-12-25 Minutes.doc
8-26-25 City Council Work Session.docx

7
Pursuant to due call and notice thereof, a City Council Meeting was duly held in the City Council chambers
at 7:00 p.m. on the 12th day of August 2025. The meeting was called to order by Mayor Donald Kirchmann.
The following members were present: Mayor Donald Kirchmann, Council Members Lee Sjolander and
Elana Brunner, and Kim Helgeson
Absent: Mary Bailey
Also, present: City Administrator Scott Lehner, Administrative Assistant Holli Gudknecht, Engineer Derek
Olinger, Brittni Schmitz, Michelle Otte, Wayne Ehrich, Keith Allen

The meeting opened with the Pledge of Allegiance.

CITIZEN COMMENT

ADOPT AGENDA
Addition: / XII / New Business / D / Approval to Hire Full-time Office Staff
Motion by Sjolander seconded by Brunner to approve the amended agenda.
Motion carried 4-0-0.

CONSENT AGENDA
Motion by Sjolander second by Helgeson to approve the Consent Agenda, which includes:
Tobacco License – Dollar General
Resolution 2025-14: Accepting Kenyon Fire Relief Association Donations to the City of Kenyon
Financials and Payment of check numbers, 77308 through 77409; 5858E through 5963E
Minutes of July 8, 2025 and July 16, 2025
Motion carried 4-0-0.

PRESENTATIONS/PUBLIC HEARINGS/RECOGNITIONS/PROLAMATIONS

ADMINISTRATOR UPDATE
Update on Finance Officer Position
Administrator Lehner stated that the personnel committee reviewed the Finance Director job description and
updated the title from Finance Director to Finance Officer.

2026 Budget Process
Administrator Lehner stated that a 2026 budget action item calendar was attached for reference.
A council work session to review the 2026 draft budget has been scheduled Tuesday, August 26, 2025 at
5:30 pm.

ENGINEERING
Project Update - 2025 Street and Utility Improvements
Engineer Olinger stated that all property owners were notified again of their assessment amounts.
Fitzgerald has been completing various contract documents. It is anticipated that Fitzgerald will start a
few of the streets this year .

Pearl Creek & Gates Ave Utility Improvements – Closeout
Engineer Olinger stated that BCM fulfilled their contractual obligations in July, therefore the project is
ready for final payment and closeout.
Pearl Creek Sewer Pay Application #12-Change Order #2
Motion by Sjolander seconded by Helgeson to approve pay estimate #12 and change order #2 with final
payment of $36,840.56 contingent upon submittal of contractor closeout documentation.
Motion carried 4-0-0.
8
Local Road Improvement Program – Grant Application
Engineer Olinger stated that reconstruction of 6th Street near the school has been on the capital
improvement plan for many years and is currently scheduled for completion in 2028. This project would
not be affordable without receiving a grant. The city applied for a grant in 2023 but was not awarded the
grant. He recommended applying again.
Motion by Helgeson seconded by Brunner to direct Bolton & Menk to prepare an application for the
2025 LRIP grant not to exceed $1500. Motion carried 4-0-0.

LEGAL

FINANCIAL

OLD BUSINESS

NEW BUSINESS
Repairs to Front of City Offices
Administrator Lehner stated that water leaks into the front window of the library office. An estimate was
received from a contractor. Lehner recommended completing this work before any further damage is
done.
Motion by Brunner seconded by Kirchmann to proceed with the estimate from L&M Construction to
repair the front windows of city hall. Motion carried 4-0-0.

High Mercury Results – FYI Wayne Ehrich
Public Works Supervisor Ehrich reported that the sewer plant was out of compliance with mercury levels
when tested in May. Pollution Control was notified. The potential problem area has been identified, and
the business will be contacted for an inspection.

Abdo Contract
Administrator Lehner reviewed a new proposed Abdo contract that would supersede the old contract. He
recommended postponing the hire of a finance officer to allow Abdo time to get our accounting back on
track. There is substantial clean up to be done from the past two years.
Motion by Helgeson seconded by Brunner to approve the contract with Abdo for a term from September
1, 2025 to December 31, 2026. Motion carried 4-0-0.

Approval to Hire Full-time Office Staff
Administrator Lehner stated that the office staff is overloaded. He was seeking approval to start looking
at hiring another full-time office staff.
Motion by Sjolander seconded by Helgeson to authorize the personnel committee to start putting
parameters together for an additional full-time position. Motion carried 4-0-0.

Schedule for Upcoming Meetings
KMU Meeting: Tuesday, August 21st @ 11:00 a.m.
EDA Meeting: Tuesday, August 26th @ 8 a.m.
City Council Meeting: Tuesday, September 9th @ 7 p.m.

COUNCIL AND STAFF GENERAL COMMENTS
Administrator Lehner appreciated the council’s support with the Abdo contract and staff. He will try to make
cuts where possible. He also expressed appreciation for the hard work of all staff.

9
Council member Sjolander wished all staff members well. He encouraged people to come out and support
Rose Fest.

Council member Brunner commented that it would be nice to get the finance position cleaned up.

Council member Helgeson thanked everyone for working hard. She wished everyone a Happy Rose Fest
Eve and encouraged everyone to enjoy Rose Fest.

Mayor Kirchmann thanked everyone for taking on extra tasks.

Motion by Helgeson seconded by Brunner to adjourn the meeting at 8:13 p.m. Motion carried 4-0-0.

Holli Gudknecht, Deputy City Clerk Donald Kirchmann, Mayor

10
Pursuant to due call and notice thereof, a City Council Work Session was duly held in the City Council
chambers at 5:30 p.m. on the 26th day of August 2025. The following members were present: Council
Members: Mary Bailey, Elana Brunner, and Lee Sjolander (here @ 5:50 pm)
Via Zoom: Mayor Don Kirchmann, Jessi Sturtz-Abdo
Absent: Kim Helgeson
Also, present: City Administrator Scott Lehner, Administrative Assistant Holli Gudknecht, Public Works
Superintendent Wayne Ehrich, Library Director Michelle Otte, Police Chief Jeff Sjoblom, Liquor Store
Manager Matt Bartel, KMU Operations Superintendent Randy Eggert, Andrew Deziel

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

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

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

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

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

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

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

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

Motion by Sjolander seconded by Bailey to adjourn the meeting at 7:58p.m.
Motion Carried 4-0-0

Holli Gudknecht, Administrative Assistant Mary Bailey, Acting Mayor 11
AGENDA ITEM NO.
VII.A

Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE: September 9, 2025

SUBMITTED BY: Holli Gudknecht, Engineering

ITEM TYPE: Engineering

AGENDA SECTION: ENGINEERING

SUBJECT: Pay Request 1 - 2025 Street & Utility Improvements

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

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

Requested Action: Motion approving Pay Application 1 for the
2025 Street & Utility Improvements

ATTACHMENTS:
134934 Pay Application No. 1.pdf

12
Contractor's Application for Payment
Owner: CITY OF KENYON Owner's Project No.: N/A
Engineer: BOLTON & MENK Engineer's Project No.: 24X.134934
Contractor: FITZGERALD EXCAVATING & TRUCKING INC Agency's Project No.: N/A
Project: 2025 STREET & UTILITY IMPROVEMENTS
Contract: N/A
Application No.: 1 Application Date: 9/9/2025
Application Period: From 8/25/2025 to 8/29/2025

1. Original Contract Price $ 2,294,629.25
2. Net change by Change Orders $ -
3. Current Contract Price (Line 1 + Line 2) $ 2,294,629.25
4. Total Work completed and materials stored to date
(Sum of Column G Lump Sum Total and Column J Unit Price Total) $ 36,538.50
5. Retainage
a. 5% X $ 36,538.50 Work Completed $ 1,826.93
b. X $ - Stored Materials $ -
c. Total Retainage (Line 5.a + Line 5.b) $ 1,826.93
6. Amount eligible to date (Line 4 - Line 5.c) $ 34,711.57
7. Less previous payments $ -
8. Amount due this application $ 34,711.57
Contractor's Certification
The undersigned Contractor certifies, to the best of its knowledge, the following:
(1) All previous progress payments received from Owner on account of Work done under the Contract have been applied on account to
discharge Contractor's legitimate obligations incurred in connection with the Work covered by prior Applications for Payment;
(2) Title to all Work, materials and equipment incorporated in said Work, or otherwise listed in or covered by this Application for
Payment, will pass to Owner at time of payment free and clear of all liens, security interests, and encumbrances (except such as are
covered by a bond acceptable to Owner indemnifying Owner against any such liens, security interest, or encumbrances); and
(3) All the Work covered by this Application for Payment is in accordance with the Contract Documents and is not defective.

Contractor: Fitzgerald Excavating and Trucking, LLC

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

Recommended by Engineer Approved by Owner

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

EJCDC C-620 Contractor's Application for Payment
(c) 2018 National Society of Professional Engineers for EJCDC. All rights reserved. 13
Progress Estimate - Unit Price Work Contractor's Application for Payment
Owner: CITY OF KENYON Owner's Project No.:
Engineer: BOLTON & MENK Engineer's Project No.: 24X.134934
Contractor: FITZGERALD EXCAVATING & TRUCKING INC Contractor's Project No.:
Project: 2025 STREET & UTILITY IMPROVEMENTS Agency's Project No.:
Contract:

Application No.: 1 Application Period: From 08/25/25 to 08/29/25 Application Date: 09/09/25
A B C D E F F1 F2 G H I J K L
Contract Information Previous Estimate Work Completed
Work Completed % of
Estimated Value of Work and Materials Value of
Value of Bid Item Quantity Completed to Date Materials Currently Stored Stored to Date Item Balance to Finish (F
Bid Item Unit Price (C X E) Quantity Previous Value Previous Incorporated in (E X G) (not in G) (H + I) (J / F) - J)
No. Description Item Quantity Units ($) ($) Estimate Estimate the Work ($) ($) ($) (%) ($)
Original Contract
1 MOBILIZATION 1.00 LS 37,500.00 37,500.00 0.25 9,375.00 9,375.00 25% 28,125.00
2 CLEARING 6.00 EACH 1,000.00 6,000.00 4.00 4,000.00 4,000.00 67% 2,000.00
3 GRUBBING 6.00 EACH 500.00 3,000.00 4.00 2,000.00 2,000.00 67% 1,000.00
4 SALVAGE SIGN 5.00 EACH 50.00 250.00 - - - 250.00
5 SAWING CONCRETE PAVEMENT (FULL DEPTH) 95.00 LF 7.00 665.00 - - - 665.00
6 SAWING BITUMINOUS PAVEMENT (FULL DEPTH) 402.00 LF 5.00 2,010.00 - - - 2,010.00
7 REMOVE CURB AND GUTTER 1,305.00 LF 5.00 6,525.00 - - - 6,525.00
8 REMOVE CONCRETE DRIVEWAY PAVEMENT 128.00 SY 10.00 1,280.00 - - - 1,280.00
9 REMOVE BITUMINOUS DRIVEWAY PAVEMENT 230.00 SY 7.00 1,610.00 - - - 1,610.00
10 REMOVE BITUMINOUS PAVEMENT 4,907.00 SY 4.00 19,628.00 2,042.00 8,168.00 8,168.00 42% 11,460.00
11 REMOVE CONCRETE WALK 480.00 SF 2.00 960.00 - - - 960.00
12 EXCAVATION - COMMON (P) 2,857.00 CY 13.00 37,141.00 - - - 37,141.00
13 EXCAVATION - SUBGRADE (P) 1,394.00 CY 13.00 18,122.00 - - - 18,122.00
14 EXPLORATORY EXCAVATION 8.00 HR 300.00 2,400.00 - - - 2,400.00
15 SELECT GRANULAR EMBANKMENT (CV) (P) 1,394.00 CY 25.00 34,850.00 - - - 34,850.00
16 GEOTEXTILE FABRIC TYPE 9 5,574.00 SY 2.50 13,935.00 - - - 13,935.00
17 AGGREGATE SURFACING CLASS 2 36.00 CY 30.00 1,080.00 - - - 1,080.00
18 AGGREGATE BASE (CV) CLASS 5 (P) 1,167.00 CY 25.00 29,175.00 - - - 29,175.00
19 SURFACE RESTORATION (2ND ST) 1.00 LS 47,500.00 47,500.00 - - - 47,500.00
20 PAVEMENT MARKINGS (2ND ST) 1.00 LS 4,860.00 4,860.00 - - - 4,860.00
21 SURFACE RESTORATION (SANITARY REPAIR) 3.00 EACH 4,500.00 13,500.00 - - - 13,500.00
22 GRAVEL RESTORATION (SANITARY REPAIR) 1.00 EACH 1,000.00 1,000.00 - - - 1,000.00
23 TYPE SP 9.5 WEARING COURSE MIXTURE (3;C) 1.5" THICK 7,760.00 SY 9.00 69,840.00 - - - 69,840.00
24 TYPE SP 12.5 WEARING COURSE MIXTURE (3;C) 2.0" THICK 2,807.00 SY 11.75 32,982.25 - - - 32,982.25
25 TYPE SP 12.5 WEARING COURSE MIXTURE (3;C) 2.5" THICK 2,145.00 SY 14.50 31,102.50 - - - 31,102.50
26 BITUMINOUS PATCH SPECIAL (DRIVEWAY) 70.00 SY 36.00 2,520.00 - - - 2,520.00
27 6" PERF PVC PIPE DRAIN 2,281.00 LF 15.25 34,785.25 - - - 34,785.25
28 SUMP PUMP SERVICE 13.00 EACH 1,000.00 13,000.00 - - - 13,000.00
29 DRAIN OUTLET DESIGN SPECIAL (END SECTION) 1.00 EACH 400.00 400.00 - - - 400.00
30 6" PVC PIPE DRAIN CLEANOUT 7.00 EACH 300.00 2,100.00 - - - 2,100.00
31 CONCRETE STEP 170.00 SF 30.00 5,100.00 - - - 5,100.00
32 4" CONCRETE WALK 355.00 SF 7.50 2,662.50 - - - 2,662.50
33 6" CONCRETE WALK 70.00 SF 12.25 857.50 - - - 857.50
34 CONCRETE CURB AND GUTTER DESIGN B618 1,060.00 LF 25.80 27,348.00 - - - 27,348.00
35 CONCRETE CURB AND GUTTER DESIGN D DRIVEOVER 1,910.00 LF 23.75 45,362.50 - - - 45,362.50
36 6" CONCRETE DRIVEWAY PAVEMENT 175.00 SY 88.25 15,443.75 - - - 15,443.75
37 7" CONCRETE DRIVEWAY PAVEMENT 420.00 SY 92.50 38,850.00 - - - 38,850.00
38 7" CONCRETE VALLEY GUTTER 71.00 SY 95.00 6,745.00 - - - 6,745.00
39 TRUNCATED DOMES 10.00 SF 55.00 550.00 - - - 550.00
40 TRAFFIC CONTROL 1.00 LS 14,000.00 14,000.00 - - - 14,000.00
41 INSTALL SIGN 6.00 EACH 350.00 2,100.00 - - - 2,100.00
42 STABILIZED CONSTRUCTION EXIT 2.00 LS 500.00 1,000.00 - - - 1,000.00
43 EROSION CONTROL SUPERVISOR 1.00 LS 500.00 500.00 - - - 500.00
44 STORM DRAIN INLET PROTECTION 30.00 EACH 200.00 6,000.00 - - - 6,000.00
45 SILT FENCE; TYPE MS 235.00 LF 2.50 587.50 - - - 587.50
46 SEDIMENT CONTROL LOG TYPE WOOD FIBER 240.00 LF 5.00 1,200.00 - - - 1,200.00
47 SEDIMENT CONTROL LOG TYPE ROCK 120.00 LF 5.00 600.00 - - - 600.00
48 COMPOST GRADE 2 140.00 CY 30.00 4,200.00 - - - 4,200.00

EJCDC C-620 Contractor's Application for Payment
Unit Price 1 of 5
(c) 2018 National Society of Professional Engineers for EJCDC. All rights reserved. 14
Progress Estimate - Unit Price Work Contractor's Application for Payment
Owner: CITY OF KENYON Owner's Project No.:
Engineer: BOLTON & MENK Engineer's Project No.: 24X.134934
Contractor: FITZGERALD EXCAVATING & TRUCKING INC Contractor's Project No.:
Project: 2025 STREET & UTILITY IMPROVEMENTS Agency's Project No.:
Contract:

Application No.: 1 Application Period: From 08/25/25 to 08/29/25 Application Date: 09/09/25
A B C D E F F1 F2 G H I J K L
Contract Information Previous Estimate Work Completed
Work Completed % of
Estimated Value of Work and Materials Value of
Value of Bid Item Quantity Completed to Date Materials Currently Stored Stored to Date Item Balance to Finish (F
Bid Item Unit Price (C X E) Quantity Previous Value Previous Incorporated in (E X G) (not in G) (H + I) (J / F) - J)
No. Description Item Quantity Units ($) ($) Estimate Estimate the Work ($) ($) ($) (%) ($)
49 FERTILIZER TYPE 3 105.00 LB 2.50 262.50 - - - 262.50
50 SODDING 2,515.00 SY 7.00 17,605.00 - - - 17,605.00
51 RAPID STABILIZATION METHOD 2 1,258.00 SY 3.00 3,774.00 - - - 3,774.00
52 TOPSOIL PREPARATION 2,515.00 SY 2.50 6,287.50 - - - 6,287.50
53 TURF MAINTENANCE 60.00 DAY 75.00 4,500.00 - - - 4,500.00
54 TURF RESTORATION (2ND ST) 1.00 LS 2,500.00 2,500.00 - - - 2,500.00
55 CONSTRUCTION ALLOWANCE 74,000.00 UNIT 1.00 74,000.00 - - - 74,000.00
56 REMOVE MANHOLE (SANITARY) 2.00 EACH 400.00 800.00 - - - 800.00
57 REMOVE SEWER PIPE (SANITARY) 340.00 LF 5.00 1,700.00 - - - 1,700.00
58 CONNECT TO EXISTING SANITARY SEWER 1.00 EACH 1,500.00 1,500.00 - - - 1,500.00
59 8"X6" PVC WYE 12.00 EACH 375.00 4,500.00 - - - 4,500.00
60 8" PVC PIPE SEWER 424.00 LF 65.00 27,560.00 - - - 27,560.00
61 6" PVC SANITARY SERVICE PIPE 400.00 LF 40.00 16,000.00 - - - 16,000.00
62 2" PE PRESSURE SEWER SERVICE 105.00 LF 40.00 4,200.00 - - - 4,200.00
63 LINING SEWER PIPE 8" 3,648.00 LF 41.50 151,392.00 - - - 151,392.00
64 CASTING ASSEMBLY (SANITARY) 2.00 EACH 1,300.00 2,600.00 - - - 2,600.00
65 FINAL CASTING ADJUSTMENT (DONUT CUT) 5.00 EACH 1,700.00 8,500.00 - - - 8,500.00
66 CONSTRUCT DRAINAGE STRUCTURE DESIGN 4007 14.70 LF 500.00 7,350.00 - - - 7,350.00
67 SANITARY LATERAL REINSTATEMENT 56.00 EACH 55.00 3,080.00 - - - 3,080.00
68 TRIMMING PROTRUDING TAPS 7.00 EACH 1,139.00 7,973.00 - - - 7,973.00
69 SANITARY LATERAL GROUTING 56.00 EACH 450.00 25,200.00 - - - 25,200.00
70 LATERAL CLEANING 28.00 EACH 500.00 14,000.00 - - - 14,000.00
71 ROOT CUTTING 1,200.00 LF 3.00 3,600.00 - - - 3,600.00
72 SANITARY MANHOLE REHABILITATION (SPRAY-ON) 9.00 EACH 5,320.00 47,880.00 - - - 47,880.00
73 SANITARY SEWER BYPASSING 1.00 LS 2,815.00 2,815.00 - - - 2,815.00
74 POINT REPAIR - SANITARY SEWER PIPE 4.00 EACH 4,500.00 18,000.00 - - - 18,000.00
75 INTERNAL POINT REPAIR (SHORT LINER) 3.00 EACH 2,000.00 6,000.00 - - - 6,000.00
76 INTERNAL CHIMNEY SEAL (REHAB) 7.00 EACH 1,550.00 10,850.00 - - - 10,850.00
77 REPLACE & ADJUST RING AND CASTING 3.00 EACH 1,400.00 4,200.00 - - - 4,200.00
78 SANITARY SEWER TRACER SYSTEM 1.00 LS 2,600.00 2,600.00 - - - 2,600.00
79 REMOVE GATE VALVE AND BOX 16.00 EACH 300.00 4,800.00 - - - 4,800.00
80 REMOVE CURB STOP AND BOX 22.00 EACH 150.00 3,300.00 - - - 3,300.00
81 REMOVE HYDRANT 6.00 EACH 400.00 2,400.00 - - - 2,400.00
82 REMOVE WATER MAIN 1,806.00 LF 5.00 9,030.00 - - - 9,030.00
83 TEMPORARY WATER SERVICE 1.00 LS 20,000.00 20,000.00 - - - 20,000.00
84 CONNECT TO EXISTING WATER MAIN 12.00 EACH 1,500.00 18,000.00 - - - 18,000.00
85 DISCONNECT EXISTING WATER MAIN (P) 3.00 EACH 900.00 2,700.00 - - - 2,700.00
86 HYDRANT (8.0' BURY) 5.00 EACH 6,600.00 33,000.00 - - - 33,000.00
87 HYDRANT (11' BURY) 1.00 EACH 8,000.00 8,000.00 - - - 8,000.00
88 ADJUST VALVE BOX 18.00 EACH 300.00 5,400.00 - - - 5,400.00
89 1" CORPORATION STOP 27.00 EACH 450.00 12,150.00 - - - 12,150.00
90 6" GATE VALVE AND BOX 16.00 EACH 2,675.00 42,800.00 - - - 42,800.00
91 8" GATE VALVE AND BOX 2.00 EACH 3,500.00 7,000.00 - - - 7,000.00
92 10" GATE VALVE AND BOX 2.00 EACH 6,000.00 12,000.00 - - - 12,000.00
93 1" CURB STOP AND BOX 27.00 EACH 500.00 13,500.00 - - - 13,500.00
94 1" TYPE PE PIPE 765.00 LF 35.00 26,775.00 - - - 26,775.00
95 DIRECTIONAL DRILL SERVICE BELOW CSAH 12 2.00 EACH 5,000.00 10,000.00 - - - 10,000.00
96 6" PVC WATERMAIN 65.00 LF 50.00 3,250.00 - - - 3,250.00
97 8" PVC WATERMAIN 645.00 LF 57.00 36,765.00 - - - 36,765.00
98 10" PVC WATERMAIN 1,130.00 LF 75.00 84,750.00 - - - 84,750.00
99 10" PVC WATERMAIN (DIRECTIONAL DRILLED) 780.00 LF 185.00 144,300.00 - - - 144,300.00

EJCDC C-620 Contractor's Application for Payment
Unit Price (c) 2018 National Society of Professional Engineers for EJCDC. All rights reserved. 2 of 5
15
Progress Estimate - Unit Price Work Contractor's Application for Payment
Owner: CITY OF KENYON Owner's Project No.:
Engineer: BOLTON & MENK Engineer's Project No.: 24X.134934
Contractor: FITZGERALD EXCAVATING & TRUCKING INC Contractor's Project No.:
Project: 2025 STREET & UTILITY IMPROVEMENTS Agency's Project No.:
Contract:

Application No.: 1 Application Period: From 08/25/25 to 08/29/25 Application Date: 09/09/25
A B C D E F F1 F2 G H I J K L
Contract Information Previous Estimate Work Completed
Work Completed % of
Estimated Value of Work and Materials Value of
Value of Bid Item Quantity Completed to Date Materials Currently Stored Stored to Date Item Balance to Finish (F
Bid Item Unit Price (C X E) Quantity Previous Value Previous Incorporated in (E X G) (not in G) (H + I) (J / F) - J)
No. Description Item Quantity Units ($) ($) Estimate Estimate the Work ($) ($) ($) (%) ($)
100 4" INSULATION 99.00 SY 50.00 4,950.00 - - - 4,950.00
101 WATERMAIN FITTINGS 2,992.00 LB 15.00 44,880.00 - - - 44,880.00
102 VALVE BOX TOP SECTION & CAP 1.00 EACH 250.00 250.00 - - - 250.00
103 WATERMAIN TRACER SYSTEM 1.00 LS 5,000.00 5,000.00 - - - 5,000.00
104 REMOVE PIPE APRON 1.00 EACH 250.00 250.00 - - - 250.00
105 REMOVE MANHOLE OR CATCH BASIN 1.00 EACH 400.00 400.00 - - - 400.00
106 REMOVE SEWER PIPE (STORM) 118.00 LF 9.00 1,062.00 - - - 1,062.00
107 SALVAGE CASTING 1.00 EACH 100.00 100.00 - - - 100.00
108 24" RC PIPE APRON 1.00 EACH 1,500.00 1,500.00 - - - 1,500.00
109 TRASH GUARD FOR 24" PIPE APRON 1.00 EACH 1,600.00 1,600.00 - - - 1,600.00
110 24" RC PIPE SEWER DESIGN 3006 CLASS III 40.00 LF 110.00 4,400.00 - - - 4,400.00
111 CONNECT TO EXISTING STORM SEWER 1.00 EACH 1,000.00 1,000.00 - - - 1,000.00
112 CONNECT TO EXISTING DRAINAGE STRUCTURE 2.00 EACH 1,500.00 3,000.00 - - - 3,000.00
113 12" PIPE SEWER 81.00 LF 45.00 3,645.00 - - - 3,645.00
114 18" PIPE SEWER 732.00 LF 55.00 40,260.00 - - - 40,260.00
115 24" PIPE SEWER 219.00 LF 68.00 14,892.00 - - - 14,892.00
116 CASTING ASSEMBLY (STORM) 13.00 EACH 1,200.00 15,600.00 - - - 15,600.00
117 FINAL CASTING ADJUSTMENT (DONUT CUT) 4.00 EACH 1,700.00 6,800.00 - - - 6,800.00
118 CONSTRUCT DRAINAGE STRUCTURE DESIGN SPECIAL (R-1) 21.00 LF 450.00 9,450.00 - - - 9,450.00
119 CONSTRUCT DRAINAGE STRUCTURE DESIGN 48-4020 10.20 LF 600.00 6,120.00 - - - 6,120.00
120 CONSTRUCT DRAINAGE STRUCTURE DESIGN 54-4020 9.00 LF 950.00 8,550.00 - - - 8,550.00
121 CONSTRUCT DRAINAGE STRUCTURE DESIGN 48-4022 4.60 LF 500.00 2,300.00 - - - 2,300.00
122 CONSTRUCT DRAINAGE STRUCTURE DESIGN 60-4022 6.30 LF 1,000.00 6,300.00 - - - 6,300.00
123 RECONSTRUCT DRAINAGE STRUCTURE 9.90 LF 700.00 6,930.00 - - - 6,930.00
1001 MOBILIZATION (5TH ST) 1.00 LS 10,000.00 10,000.00 0.25 2,500.00 2,500.00 25% 7,500.00
1002 SALVAGE SIGN 1.00 EACH 50.00 50.00 - - - 50.00
1003 SAWING BITUMINOUS PAVEMENT (FULL DEPTH) 516.00 LF 5.00 2,580.00 - - - 2,580.00
1004 REMOVE CURB & GUTTER 315.00 LF 5.00 1,575.00 - - - 1,575.00
1005 REMOVE BITUMINOUS DRIVEWAY PAVEMENT 34.00 SY 7.00 238.00 - - - 238.00
1006 REMOVE BITUMINOUS PAVEMENT 1,541.00 SY 5.00 7,705.00 1,659.10 8,295.50 8,295.50 108% (590.50)
1007 EXCAVATION - COMMON (P) 1,216.00 CY 16.00 19,456.00 - - - 19,456.00
1008 EXCAVATION - SUBGRADE (P) 347.00 CY 16.00 5,552.00 - - - 5,552.00
1009 SELECT GRANULAR EMBANKMENT (CV) (P) 347.00 CY 25.00 8,675.00 - - - 8,675.00
1010 GEOTEXTILE FABRIC TYPE 9 2,847.00 SY 2.25 6,405.75 - - - 6,405.75
1011 AGGREGATE BASE (CV) CLASS 5 (P) 526.00 CY 25.00 13,150.00 - - - 13,150.00
1012 TYPE SP 9.5 WEARING COURSE MIXTURE (3;C) 1.5" THICK 3,553.00 SY 9.00 31,977.00 - - - 31,977.00
1013 TYPE SP 12.5 WEARING COURSE MIXTURE (3;C) 2.0" THICK 1,777.00 SY 11.75 20,879.75 - - - 20,879.75
1014 BITUMINOUS PATCH SPECIAL (DRIVEWAY) 25.00 SY 38.25 956.25 - - - 956.25
1015 6" PERF PVC PIPE DRAIN 795.00 LF 15.00 11,925.00 - - - 11,925.00
1016 6" PVC PIPE DRAIN CLEANOUT 4.00 EACH 300.00 1,200.00 - - - 1,200.00
1017 4" CONCRETE WALK 3,535.00 SF 7.50 26,512.50 - - - 26,512.50
1018 6" CONCRETE WALK 335.00 SF 12.25 4,103.75 - - - 4,103.75
1019 TRUNCATED DOMES 90.00 SF 55.00 4,950.00 - - - 4,950.00
1020 CONCRETE CURB AND GUTTER DESIGN B618 855.00 LF 25.75 22,016.25 - - - 22,016.25
1021 7" CONCRETE VALLEY GUTTER 117.00 SY 95.00 11,115.00 - - - 11,115.00
1022 7" CONCRETE DRIVEWAY PAVEMENT (COMMERCIAL) 40.00 SY 92.50 3,700.00 - - - 3,700.00
1023 CONCRETE SILL 420.00 LF 12.50 5,250.00 - - - 5,250.00
1024 TRAFFIC CONTROL (5TH ST) 1.00 LS 1,525.00 1,525.00 - - - 1,525.00
1025 INSTALL SIGN 1.00 EACH 350.00 350.00 - - - 350.00
1026 STABILIZED CONSTRUCTION EXIT 1.00 LS 500.00 500.00 - - - 500.00
1027 STORM DRAIN INLET PROTECTION 9.00 EACH 200.00 1,800.00 - - - 1,800.00

EJCDC C-620 Contractor's Application for Payment
Unit Price (c) 2018 National Society of Professional Engineers for EJCDC. All rights reserved. 3 of 5
16
Progress Estimate - Unit Price Work Contractor's Application for Payment
Owner: CITY OF KENYON Owner's Project No.:
Engineer: BOLTON & MENK Engineer's Project No.: 24X.134934
Contractor: FITZGERALD EXCAVATING & TRUCKING INC Contractor's Project No.:
Project: 2025 STREET & UTILITY IMPROVEMENTS Agency's Project No.:
Contract:

Application No.: 1 Application Period: From 08/25/25 to 08/29/25 Application Date: 09/09/25
A B C D E F F1 F2 G H I J K L
Contract Information Previous Estimate Work Completed
Work Completed % of
Estimated Value of Work and Materials Value of
Value of Bid Item Quantity Completed to Date Materials Currently Stored Stored to Date Item Balance to Finish (F
Bid Item Unit Price (C X E) Quantity Previous Value Previous Incorporated in (E X G) (not in G) (H + I) (J / F) - J)
No. Description Item Quantity Units ($) ($) Estimate Estimate the Work ($) ($) ($) (%) ($)
1028 SILT FENCE; TYPE MS 523.00 LF 2.25 1,176.75 - - - 1,176.75
1029 SEDIMENT CONTROL LOG TYPE WOOD FIBER 60.00 LF 5.00 300.00 - - - 300.00
1030 SEDIMENT CONTROL LOG TYPE ROCK 40.00 LF 5.00 200.00 - - - 200.00
1031 COMPOST GRADE 2 39.00 CY 30.00 1,170.00 - - - 1,170.00
1032 FERTILIZER TYPE 3 29.00 LB 2.50 72.50 - - - 72.50
1033 SODDING 700.00 SY 7.00 4,900.00 - - - 4,900.00
1034 RAPID STABILIZATION METHOD 2 350.00 SY 3.00 1,050.00 - - - 1,050.00
1035 TOPSOIL PREPARATION 700.00 SY 2.50 1,750.00 - - - 1,750.00
1036 TURF MAINTENANCE (5TH ST) 30.00 DAY 100.00 3,000.00 - - - 3,000.00
1037 REMOVE HYDRANT 1.00 EACH 400.00 400.00 - - - 400.00
1038 REMOVE WATERMAIN PIPE 538.00 LF 5.00 2,690.00 - - - 2,690.00
1039 CONNECT TO EXIST WATERMAIN 2.00 EACH 1,500.00 3,000.00 - - - 3,000.00
1040 ADJUST VALVE BOX 2.00 EACH 300.00 600.00 - - - 600.00
1041 6" GATE VALVE & BOX 3.00 EACH 2,500.00 7,500.00 - - - 7,500.00
1042 6" PVC WATERMAIN 15.00 LF 3,500.00 52,500.00 - - - 52,500.00
1043 8" PVC WATERMAIN 520.00 LF 55.00 28,600.00 - - - 28,600.00
1044 HYDRANT (8' BURY) 1.00 EACH 6,500.00 6,500.00 - - - 6,500.00
1045 WATERMAIN FITTINGS 300.00 LB 15.25 4,575.00 - - - 4,575.00
1046 WATERMAIN TRACER SYSTEM (5TH ST) 1.00 LS 5,000.00 5,000.00 - - - 5,000.00
1047 REMOVE MANHOLE OR CATCH BASIN 1.00 EACH 500.00 500.00 - - - 500.00
1048 REMOVE SEWER PIPE (STORM) 85.00 LF 9.00 765.00 - - - 765.00
1049 CONNECT TO EXISTING STORM 2.00 EACH 1,250.00 2,500.00 - - - 2,500.00
1050 CONNECT TO EXISTING DRAINAGE STRUCTURE 1.00 EACH 1,500.00 1,500.00 - - - 1,500.00
1051 18" PIPE SEWER 46.00 LF 55.00 2,530.00 - - - 2,530.00
1052 STORM SEWER CASTING ASSEMBLY 2.00 EACH 1,200.00 2,400.00 - - - 2,400.00
1053 CONSTRUCT DRAINAGE STRUCTURE DESIGN SPECIAL (R-1) 4.30 LF 450.00 1,935.00 - - - 1,935.00
1054 CONSTRUCT DRAINAGE STRUCTURE DESIGN 48-4022 5.20 LF 500.00 2,600.00 - - - 2,600.00
1055 CONSTRUCTION ALLOWANCE (5TH ST) 18,000.00 UNIT 1.00 18,000.00 - - - 18,000.00
2001 MOBILIZATION (FOREST M&O) 1.00 LS 5,000.00 5,000.00 - - - 5,000.00
2002 BITUMINOUS PATCH SPECIAL (PARTIAL DEPTH) 110.00 SY 38.25 4,207.50 - - - 4,207.50
2003 MILL BITUMINOUS PAVEMENT (2") 2,832.00 SY 3.00 8,496.00 - - - 8,496.00
2004 BITUMINOUS MATERIAL FOR TACK COAT 283.00 GAL 3.50 990.50 - - - 990.50
2005 TYPE SP 12.5 WEARING COURSE MIXTURE (3;B) 2.0" THICK 2,832.00 SY 11.00 31,152.00 - - - 31,152.00
2006 ADJUST VALVE BOX 2.00 EACH 300.00 600.00 - - - 600.00
2007 7" CONCRETE DRIVEWAY PAVEMENT (COMMERCIAL) 15.00 SY 92.50 1,387.50 - - - 1,387.50
2008 TRAFFIC CONTROL (FOREST ST M&O) 1.00 LS 700.00 700.00 - - - 700.00
2009 CONSTRUCTION ALLOWANCE (FOREST ST M&O) 1,000.00 UNIT 1.00 1,000.00 - - - 1,000.00
3001 MOBILIZATION (RED WING AVE) 1.00 LS 2,000.00 2,000.00 0.25 500.00 500.00 25% 1,500.00
3002 TREE CLEARING 1.00 EACH 1,200.00 1,200.00 1.00 1,200.00 1,200.00 100% -
3003 TREE GRUBBING 1.00 EACH 500.00 500.00 1.00 500.00 500.00 100% -
3004 SALVAGE SIGN 1.00 EACH 50.00 50.00 - - - 50.00
3005 REMOVE CURB & GUTTER 15.00 LF 5.00 75.00 - - - 75.00
3006 EXCAVATION - COMMON (P) 167.00 CY 16.00 2,672.00 - - - 2,672.00
3007 4" CONCRETE WALK 1,545.00 SF 7.50 11,587.50 - - - 11,587.50
3008 6" CONCRETE WALK 85.00 SF 12.25 1,041.25 - - - 1,041.25
3009 TRUNCATED DOMES 10.00 SF 55.00 550.00 - - - 550.00
3010 CONCRETE CURB AND GUTTER DESIGN B618 15.00 LF 25.75 386.25 - - - 386.25
3011 7" CONCRETE DRIVEWAY PAVEMENT (COMMERCIAL) 25.00 SY 92.50 2,312.50 - - - 2,312.50
3012 STORM DRAIN INLET PROTECTION 2.00 EACH 200.00 400.00 - - - 400.00
3013 SEDIMENT CONTROL LOG TYPE ROCK 10.00 LF 5.00 50.00 - - - 50.00
3014 COMPOST GRADE 2 30.00 CY 30.00 900.00 - - - 900.00

EJCDC C-620 Contractor's Application for Payment
Unit Price 4 of 5
(c) 2018 National Society of Professional Engineers for EJCDC. All rights reserved. 17
Progress Estimate - Unit Price Work Contractor's Application for Payment
Owner: CITY OF KENYON Owner's Project No.:
Engineer: BOLTON & MENK Engineer's Project No.: 24X.134934
Contractor: FITZGERALD EXCAVATING & TRUCKING INC Contractor's Project No.:
Project: 2025 STREET & UTILITY IMPROVEMENTS Agency's Project No.:
Contract:

EJCDC C-620 Contractor's Application for Payment
Unit Price (c) 2018 National Society of Professional Engineers for EJCDC. All rights reserved. 5 of 5
18
AGENDA ITEM NO. IX.A

Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE: September 9, 2025

SUBMITTED BY: Holli Gudknecht, Administration

ITEM TYPE: **Financial

AGENDA SECTION: **FINANCIAL

SUBJECT: Financial Reports and Checks for August

SUGGESTED ACTION: Approved as part of the Consent Agenda

ATTACHMENTS:

19
AGENDA ITEM NO. XI.A

Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE: September 9, 2025

SUBMITTED BY: Holli Gudknecht, Administration

ITEM TYPE: New Business

AGENDA SECTION: NEW BUSINESS

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

SUGGESTED ACTION: Motion to adopt Resolution 2025-23 adopting the 2026 Preliminary
Budget and Levy and setting the Truth in Taxation meeting for
December 2 at 6:30 pm.

ATTACHMENTS:
Kenyon, City of - Budget Memo 9.4.25.pdf
Resolution 2025-23 Certifying 2026 Preliminary Levy.docx

20
BUDGET MEMO

TO: CITY ADMINISTRATOR
FROM: JESSI STURTZ - ABDO FINANCIAL SOLUTIONS
SUBJECT: 2026 PRELIMINARY BUDGET AND TAX LEVY
DATE: 9/9/2025

Introduction

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

Budget Format

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

Key items in this year’s budget:

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

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

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

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

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

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

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

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

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

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

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

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

21
Staffing

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

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

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

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

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

Tax Levy Summary

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

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

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

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

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

City Tax Rate* 76.86% 81.90% 5.05%

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

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

$1,800,000

$1,600,000

$1,400,000

$1,200,000

$1,000,000

$800,000

$600,000

$400,000

$200,000

$-
2023 2024 2025 2026

General Levy Debt Service Fire Levy Library EDA Capital

Tax Rate 2023 to 2025 Actual and 2026 Proposed

100%

81.90%
80% 74.69% 76.86%
71.60%

60%

40%

20%

0%
2023 2024 2025 2026

Tax Rate

3
23
Estimate Property Taxes

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

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

Note: change in market value has not been assumed

General Fund Budget Summary

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

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

Revenue Key Changes:

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

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

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

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

4
24
Expenditure Key Changes:

• City Administrator -

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

o Decrease in miscellaneous of $6,500.

• General Government -

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

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

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

• Law Enforcement -

o Decrease in numerous line items.

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

• Streets -

o Decrease in numerous line items.

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

• Recycling –

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

• Swimming Pool –

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

• Parks –

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

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

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

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

Recycling , 2.6% Elections , 0.2%

Auditing , 1.1%

City Engineer , 0.9%

City Attorney , 3.4%
Streets , 16.7%

General
Government ,
11.5%

Law Enforcement , 31.2%

Budget Detail - By Fund

The following financial reports are attached:

• Revenues
• Expenses

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

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

101 GENERAL FUND

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

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

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

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

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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

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Act Code Last Dim Descr 2023 Amt Budget Amt Budget YTD Amt Budget
45400 COMMUNITY GARDEN $0.00 $0.00 $135.00 $0.00 $100.00 $0.00
101 GENERAL FUND $1,671,285.65 $1,754,385.00 $1,760,694.82 $1,829,377.72 $214,056.14 $1,760,321.00

202 CAPITAL OUTLAY

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

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

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

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

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

203 FIRE

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

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Act Code Last Dim Descr 2023 Amt Budget Amt Budget YTD Amt Budget
203-00000-39201 TRANSFER FROM GENERAL FU $250,000.00 $0.00 $78,925.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $521,090.45 $255,372.69 $420,080.82 $234,683.00 $38,087.94 $237,782.00
203 FIRE $521,090.45 $255,372.69 $420,080.82 $234,683.00 $38,087.94 $237,782.00

204 LIBRARY

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

205 ECONOMIC DEVELOPMENT AUTHORITY

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

230 SPECIAL PURPOSE DONATIONS

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

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

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

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

45500 LIBRARY

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2024 2024 2025 2025 2026
Act Code Last Dim Descr 2023 Amt Budget Amt Budget YTD Amt Budget
230-45500-36230 DONATIONS $474.74 $0.00 $5,497.00 $0.00 $1,760.00 $0.00
45500 LIBRARY $474.74 $0.00 $5,497.00 $0.00 $1,760.00 $0.00
230 SPECIAL PURPOSE DONATIONS $73,632.31 $140.00 $42,558.35 $0.00 $10,204.00 $0.00

240 COVID CARES ACT FUNDS

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

301 2012 G.O. IMP. BONDS-STREETS

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

303 2016 FIRST STREET IMPROVEMENTS

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

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

307 2007 G.O. REFUNDING BONDS

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

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

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

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

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Act Code Last Dim Descr 2023 Amt Budget Amt Budget YTD Amt Budget
47000 DEBT SERVICE $140,299.25 $146,104.00 $189,520.94 $177,006.00 $0.00 $123,822.00
310 2020A GO BOND (RW, BUS PK, 2ND $142,771.25 $146,104.00 $194,413.94 $177,006.00 $0.00 $123,822.00

320 2016B GO USDA BOND FIRE HALL

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

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

321 2016B USDA NOTE FIRE HALL

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

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

323 2023A G.O. Bond

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

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

325 2025 Street Projects

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

331 2020 FREIGHTLINER 114SD

47000 DEBT SERVICE

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Act Code Last Dim Descr 2023 Amt Budget Amt Budget YTD Amt Budget
331-47000-39207 TRANSFER FROM CAPITAL FUN $36,525.00 $36,525.00 $36,522.78 $36,523.00 $0.00 $0.00
47000 DEBT SERVICE $36,525.00 $36,525.00 $36,522.78 $36,523.00 $0.00 $0.00
331 2020 FREIGHTLINER 114SD $36,525.00 $36,525.00 $36,522.78 $36,523.00 $0.00 $0.00

336 2019 FORD F150 LEASE

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

340 RED WING AVE CAPITAL PROJECT

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

420 INDUSTRIAL PARK

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

601 WATER

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

602 SANITARY SEWER

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

603 ELECTRIC

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

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

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603 ELECTRIC $2,361,054.70 $2,507,705.00 $2,028,043.99 $2,523,900.00 $827,156.61 $1,940,900.00

605 STORM SEWER

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

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

609 LIQUOR

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

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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
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 $7,070,980.00

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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 $36,320.00
E 101-41310-101 SALARIES - REGULAR $183,046.60 $140,556.20 $177,702.00 $85,156.12 $203,000.00 $169,000.00
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 $15,400.00
E 101-41310-122 FICA - EMPLOYER SHARE $5,459.73 $25,547.02 $14,910.00 $8,818.65 $18,360.00 $15,710.00
E 101-41310-130 INSURANCE - MED/DENT/LIFE/DIS. $88,151.95 $61,663.45 $89,645.00 $44,963.26 $90,000.00 $73,310.00
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 $900.00
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 $328,190.00

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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Account Last Dim Descr 2023 Amt 2024 Amt Budget YTD Amt Budget Budget
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 $7,260.00
E 101-41940-121 PERA - EMPLOYER SHARE $528.88 $209.41 $528.00 $0.00 $0.00 $540.00
E 101-41940-122 FICA - EMPLOYER SHARE $130.55 $616.25 $537.00 $562.82 $0.00 $560.00
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 $30.00
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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Account Last Dim Descr 2023 Amt 2024 Amt Budget YTD Amt Budget Budget
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 $201,635.00

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 $273,860.00
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 $59,980.00
E 101-42100-122 FICA - EMPLOYER SHARE $1,801.52 $23,011.72 $5,754.00 $10,500.25 $22,000.00 $4,910.00
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 $18,500.00
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 $4,000.00
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 $600.00
E 101-42100-222 TIRES $266.78 $716.00 $720.00 $810.56 $1,500.00 $0.00
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 $10,000.00
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 $8,000.00
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 $6,000.00
E 101-42100-418 UNIFORMS $6,607.70 $5,687.48 $2,400.00 $3,918.44 $2,800.00 $4,000.00
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 19
$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 $0.00
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 $0.00
42100 LAW ENFORCEMENT $531,451.21 $671,396.50 $508,066.05 $262,630.19 $579,837.00 $549,726.00

43100 STREETS
E 101-43100-100 SALARIES - PART TIME $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-43100-101 SALARIES - REGULAR $96,742.47 $115,148.11 $105,495.60 $49,651.39 $115,000.00 $121,860.00
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 $9,310.00
E 101-43100-122 FICA - EMPLOYER SHARE $2,337.96 $16,385.74 $8,785.00 $5,723.11 $9,200.00 $9,500.00
E 101-43100-130 INSURANCE - MED/DENT/LIFE/DIS. $35,760.50 $34,463.16 $41,082.00 $19,092.58 $48,000.00 $40,000.00
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 $550.00
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 $3,960.00
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 $40,000.00
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 $0.00
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 $4,500.00
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 $0.00
E 101-43100-505 GIS Operation and Maintenance $0.00 $3,013.75 $0.00 $500.00 $2,000.00 $2,500.00
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 $0.00
43100 STREETS $525,815.09 20
$307,245.34 $376,324.85 $135,636.54 $438,950.00 $294,510.00
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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 $5,960.00
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 $720.00
E 101-45124-122 FICA - EMPLOYER SHARE $3,815.07 $4,187.68 $3,133.00 $300.18 $12,000.00 $4,950.00
E 101-45124-130 INSURANCE - MED/DENT/LIFE/DIS. $1,736.69 $1,656.68 $645.00 $1,002.01 $2,700.00 $2,030.00
E 101-45124-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $280.00
E 101-45124-150 INSURANCE - WORKERS COMP $3,982.06 $1,440.69 $1,780.00 $804.57 $0.00 $1,610.00
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 $0.00
E 101-45124-740 TRANSFER TO CAPITAL FUND $35,000.00 $35,000.00 $35,000.00 $0.00 $35,000.00 $0.00
45124 SWIMMING POOL $136,704.09 $146,743.11 $120,484.50 $15,890.00 $163,350.00 $116,860.00

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 $32,090.00
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
21
$2,449.14 $1,885.00 $1,074.58 $3,600.00 $2,710.00 41
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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 $2,760.00
E 101-45200-130 INSURANCE - MED/DENT/LIFE/DIS. $10,542.00 $10,313.92 $10,332.00 $5,648.42 $19,000.00 $11,310.00
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 $160.00
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 $1,380.00
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 $0.00
45200 PARKS $80,377.10 $76,249.94 $75,457.75 $31,873.42 $104,850.00 $67,580.00

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 $0.00
45300 GUNDERSON HOUSE $15,188.44 $17,738.11 $14,500.00 $4,592.30 $17,800.00 $7,880.00

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 $1,760,321.00

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
22
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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 $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 $7,000.00
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 23
$3,613.40 $1,200.00 $0.00 $2,000.00 $2,000.00
43
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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 $237,782.00

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 $237,782.00

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 $45,160.00
E 204-45500-101 SALARIES - REGULAR $58,691.59 $58,599.49 $57,215.00 $28,196.18 $60,471.00 $65,380.00
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 $8,290.00
E 204-45500-122 FICA - EMPLOYER SHARE $2,367.94 $9,902.77 $7,253.00 $826.54 $4,900.00 $8,460.00
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 $490.00
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 $320.00
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
24 $906.19 $750.00 $396.54 $750.00 $1,100.00 44
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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 $211,470.00
204 LIBRARY $173,794.47 $184,502.66 $182,413.00 $87,437.85 $191,512.00 $211,470.00

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
25
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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 26
$27,845.46 $27,789.75 $23,485.22 $26,461.13 $26,461.13 46
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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 27
$24,752.88 $0.00 $17,798.00 $39,825.00 $56,761.00
47
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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 28 $0.00 $0.00 $0.00 $0.00 $0.00 48
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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 $0.00
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 $30,650.00

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 29 $376.10 $200.00 $268.00 $250.00 $500.00 49
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Account Last Dim Descr 2023 Amt 2024 Amt Budget YTD Amt Budget Budget
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 $107,450.00
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 $15,020.00
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 $9,190.00
E 601-49440-122 FICA - EMPLOYER SHARE $34.28 $10,326.93 $0.00 $6,988.72 $11,000.00 $9,370.00
E 601-49440-130 INSURANCE - MED/DENT/LIFE/DIS. $17,799.67 $27,016.29 $20,000.00 $16,398.32 $65,000.00 $54,420.00
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 601-49440-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $540.00
E 601-49440-150 INSURANCE - WORKERS COMP $1,264.58 $1,573.60 $1,640.00 $637.10 $0.00 $2,000.00
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 $266,285.00

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
30
50
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Account Last Dim Descr 2023 Amt 2024 Amt Budget YTD Amt Budget Budget
E 601-49500-608 BOND PRINCIPAL - 2016 FIRST ST $0.00 $0.00 $930.00 $930.00 $930.00 $976.50
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 $627,651.45

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 $67,200.00
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 $5,040.00
E 602-43256-122 FICA - EMPLOYER SHARE $1,238.92 $9,780.63 $4,699.25 $3,709.65 $8,875.00 $5,140.00
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 $22,460.00
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 $300.00
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 $1,080.00
E 602-43256-210 OPERATING SUPPLIES & EXPENSE $19,911.74 $15,047.01 $15,000.00 $8,081.73 $16,000.00 $16,000.00
E 602-43256-212 MOTOR FUELS, LUBES, ADDITIVES $3,198.83 $1,475.59 $3,000.00 $137.72 $3,000.00 $3,000.00
E 602-43256-216 CHEMICALS $7,638.51 $10,869.54 $8,000.00 $4,590.54 $9,000.00 $9,000.00
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 $500.00
E 602-43256-321 UTILITIES-PHONE/INTERNET/CABLE $977.88 $1,502.45 $1,380.00 $1,163.12 $1,380.00 $2,000.00
E 602-43256-331 TRAVEL EXPENSE $262.00 $381.99 $700.00 $24.99 $700.00 $700.00
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 $45,000.00
E 602-43256-383 UTILITIES-NATURAL GAS $8,210.55 $4,456.94 $4,500.00 $4,462.34 $8,500.00 $8,500.00
E 602-43256-384 UTILITIES-REFUSE/RECYCLING $819.74 $754.58 $680.00 $309.55 $800.00 $800.00
E 602-43256-385 UTILITIES-SEWER CHARGES $23,936.50 $21,401.56 $18,590.00 $9,092.23 $24,000.00 $24,000.00
E 602-43256-400 REPAIRS AND MAINT $30,732.26 $71,100.16 $25,000.00 $8,784.98 $25,000.00 $25,000.00
E 602-43256-414 OSHA/SAFETY CLOTH. & EQUIP $150.00 $0.00 $1,000.00 $0.00 $500.00 $500.00
E 602-43256-418 UNIFORMS $194.90 $209.89 $400.00 $107.59 $400.00 $400.00
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 31
$1,473.00 $1,600.00 $100.00 $1,600.00 $1,600.00
51
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Account Last Dim Descr 2023 Amt 2024 Amt Budget YTD Amt Budget Budget
E 602-43256-430 MISCELLANEOUS $0.00 $0.00 $500.00 $0.00 $0.00 $0.00
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 $3,000.00
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 $777,047.42

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 $777,047.42

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 $850,000.00
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 $300,000.00
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 32 $0.00 $0.00 $0.00 $0.00 $0.00
52
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Account Last Dim Descr 2023 Amt 2024 Amt Budget YTD Amt Budget Budget
49550 PURCHASED POWER $908,939.12 $958,108.19 $1,105,394.81 $390,326.39 $1,150,000.00 $1,150,000.00

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 $42,000.00
E 603-49551-329 RTU/DATA TRANSFER PHONE LINES $6,287.38 $7,324.73 $6,560.00 $4,252.07 $6,560.00 $6,560.00
E 603-49551-379 UTILITIES-ELECTRIC $15,912.97 $12,085.20 $16,890.00 $8,947.31 $16,890.00 $16,890.00
E 603-49551-425 DEPRECIATION - GENERATORS $45,261.00 $97,189.68 $45,000.00 $18,859.45 $45,000.00 $45,000.00
E 603-49551-539 FUEL OIL USED FOR GENERATION $5,590.15 $4,490.20 $7,400.00 $0.00 $7,400.00 $7,400.00
49551 POWER PRODUCTION $74,788.73 $156,323.40 $116,850.00 $32,058.83 $117,850.00 $117,850.00

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 $4,000.00
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 $500.00
E 603-49560-383 UTILITIES-NATURAL GAS $1,587.82 $927.54 $1,800.00 $966.62 $1,800.00 $1,800.00
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 $13,312.00

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 $5,000.00
E 603-49570-212 MOTOR FUELS, LUBES, ADDITIVES $5,817.58 $7,698.25 $7,090.00 $3,250.55 $8,000.00 $8,000.00
E 603-49570-220 REPAIR & MAINTENANCE SUPPLIES $1,450.95 $12,917.04 $1,500.00 $2,162.46 $15,000.00 $15,000.00
E 603-49570-228 DISTRIB EXPENSE - MATERIALS -$166,917.02 $241,208.23 $500.00 $6,810.93 $11,000.00 $15,000.00
E 603-49570-378 UTILITIES-WATER CHARGES $401.55 $2,791.66 $460.00 $238.00 $500.00 $500.00
E 603-49570-379 UTILITIES-ELECTRIC $933.55 $855.71 $940.00 $393.19 $1,000.00 $1,000.00
E 603-49570-383 UTILITIES-NATURAL GAS $834.57 33 $627.33 $950.00 $920.31 $1,000.00 $1,000.00
53
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Account Last Dim Descr 2023 Amt 2024 Amt Budget YTD Amt Budget Budget
E 603-49570-385 UTILITIES-SEWER CHARGES $676.19 $932.86 $750.00 $596.56 $900.00 $900.00
E 603-49570-389 STREET LIGHT REPAIRS $1,965.32 $0.00 $2,000.00 $0.00 $8,000.00 $8,000.00
E 603-49570-402 REPAIRS & EXP - SUBSTATION $0.00 $12,466.30 $0.00 $24,648.90 $20,000.00 $25,000.00
E 603-49570-414 OSHA/SAFETY CLOTH. & EQUIP $5,076.61 $11,192.34 $5,080.00 $6,765.40 $12,000.00 $12,000.00
E 603-49570-420 DEPRECIATION $52,750.00 $0.00 $52,000.00 $0.00 $52,000.00 $52,000.00
E 603-49570-439 GOPHER STATE ONE - LOCATES $442.30 $527.22 $300.00 $162.27 $1,000.00 $1,000.00
E 603-49570-490 DONATIONS $1,000.00 $500.00 $1,000.00 $500.00 $2,000.00 $2,000.00
49570 DISTRIBUTION $176,474.84 $302,028.66 $74,570.00 $49,334.40 $134,400.00 $146,400.00

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 $161,170.00
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 $51,840.00
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 $15,980.00
E 603-49590-122 FICA - EMPLOYER SHARE $170.06 $23,280.17 $28,080.00 $10,607.52 $30,000.00 $16,630.00
E 603-49590-130 INSURANCE - MED/DENT/LIFE/DIS. $0.00 $111,111.39 $80,000.00 $59,188.84 $95,000.00 $97,930.00
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 $960.00
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 $2,280.00
E 603-49590-200 OFFICE SUPPLIES $2,654.94 $1,317.49 $1,500.00 $39.69 $1,500.00 $1,500.00
E 603-49590-201 MAINT CONT/SUPPORT/WARRANTIES $1,850.13 $1,862.99 $1,775.00 $2,121.20 $1,775.00 $2,500.00
E 603-49590-202 BILLING SUPPLIES $2,858.36 $1,507.18 $2,300.00 $61.37 $2,300.00 $2,300.00
E 603-49590-210 OPERATING SUPPLIES & EXPENSE $830.23 $4,038.68 $600.00 $7,671.23 $2,500.00 $10,000.00
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 $5,000.00
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 $6,500.00
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 $2,000.00
E 603-49590-309 COMPUTER SUPPORT $0.00 $1,475.73 $0.00 $2,140.78 $0.00 $2,500.00
E 603-49590-311 CONFERENCE & TRAINING $3,759.94 $18,053.54 $10,000.00 $11,488.37 $15,000.00 $15,000.00
34
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Account Last Dim Descr 2023 Amt 2024 Amt Budget YTD Amt Budget Budget
E 603-49590-321 UTILITIES-PHONE/INTERNET/CABLE $977.29 $2,534.72 $1,075.00 $2,004.91 $2,000.00 $2,000.00
E 603-49590-322 POSTAGE/MAILING MACHINE $6,101.15 $10,908.31 $7,000.00 $5,851.27 $7,000.00 $7,000.00
E 603-49590-324 OUTSIDE SERVICES $47,086.40 $4,816.87 $6,500.00 $1,591.00 $6,500.00 $6,500.00
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 $500.00
E 603-49590-339 PAY PAL FEES $15,854.74 $73.06 $10,000.00 $24.10 $500.00 $500.00
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 $3,000.00
E 603-49590-432 BAD DEBT EXPENSE $197.24 $9,482.14 $160.00 $3,871.51 $1,500.00 $4,000.00
E 603-49590-433 DUES AND SUBSCRIPTIONS $3,443.19 $5,396.55 $3,500.00 $3,509.00 $5,000.00 $5,000.00
E 603-49590-434 REG.COMPL. LIC REPORT REQUIRE $531.25 $351.86 $550.00 $5,340.66 $550.00 $10,000.00
E 603-49590-435 CMMPA DUES $18,000.00 $18,252.00 $20,000.00 $7,500.00 $20,000.00 $20,000.00
E 603-49590-505 GIS Operation and Maintenance $0.00 $14,349.57 $0.00 $0.00 $5,000.00 $5,000.00
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 $65,000.00
49590 ELECTRIC - GENERAL $296,196.40 $717,301.88 $721,130.00 $328,790.03 $868,875.00 $689,077.00

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 $2,193,139.00

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 $15,570.00
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 $1,170.00
E 605-43251-122 FICA - EMPLOYER SHARE $86.66 $2,263.64 $935.00 $694.40 $10,500.00 $1,190.00
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 $6,100.00
E 605-43251-131 EMPLOYER H.S.A.EXPENSE $1,078.13
35 $750.01 $0.00 $623.07 $1,000.00 $1,500.00 55
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Account Last Dim Descr 2023 Amt 2024 Amt Budget YTD Amt Budget Budget
E 605-43251-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $70.00
E 605-43251-142 UNEMPLOYMENT COMPENSATION $0.00 $6.24 $0.00 $0.00 $0.00 $0.00
E 605-43251-150 INSURANCE - WORKERS COMP $257.73 $459.10 $291.00 $113.60 $0.00 $250.00
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 $145,708.78

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 $145,708.78

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 $71,450.00
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 $10,230.00
E 609-49750-122 FICA - EMPLOYER SHARE $2,262.49
36
$13,517.47 $9,219.62 $1,456.31 $12,000.00 $10,440.00 56
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Account Last Dim Descr 2023 Amt 2024 Amt Budget YTD Amt Budget Budget
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
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 $2,010.00
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
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2024 2025 2025 2026
Account Last Dim Descr 2023 Amt 2024 Amt Budget YTD Amt Budget Budget
E 609-49750-725 TRANSFER TO GENERAL FUND $20,000.00 $0.00 $20,000.00 $0.00 $0.00 $20,000.00
49750 LIQUOR $858,589.73 $872,691.13 $960,308.86 $394,826.01 $954,350.00 $1,172,780.00
609 LIQUOR $858,589.73 $872,691.13 $960,308.86 $394,826.01 $954,350.00 $1,172,780.00

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

45000 CULTURE & RECREATION
E 900-45000-100 SALARIES - PART TIME $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
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 $7,611,962.03

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RESOLUTION 2025-23

CITY OF KENYON
COUNTY OF GOODHUE
STATE OF MINNESOTA

A RESOLUTION ADOPTING THE 2026 PRELIMINARY BUDGET AND LEVY
WHEREAS Minnesota Statutes § 275.065 Subd.1(a) requires that on or before
September 30, cities must certify to the county auditor the proposed property tax levy for taxes
payable in the following year, and;

WHEREAS Minnesota Statutes § 275.065, Subd.1(f) requires a taxing authority to
announce the time and place of the regularly scheduled meeting at which the budget and levy
will be discussed and permit the public to speak;

BE IT FURTHER RESOLVED that the City Council will hold a meeting to discuss the
budget and property tax levy and allow public input on Tuesday, December 2nd, 2025, at 6:30
p.m.; and

BE IT FURTHER RESOLVED that the City Administrator/Clerk is hereby instructed to
transmit a certified copy of this Resolution to the County Auditor of Goodhue County,
Minnesota.
BE IT RESOLVED that the following sums be certified to the Goodhue County Auditor
as the preliminary amounts to be levied upon the taxable property in the City of Kenyon, County
of Goodhue, State of Minnesota, for the year payable 2026 for the following:

Net Levy
General Purpose $1,038,567
Capital $116,500
Bond Indebtedness $383,924
Total Levy $1,538,991

Adopted by the City Council on this 9th day of September 2025.

CITY OF KENYON BY: ATTEST:

____________________________ _________________________________
Donald Kirchmann, Mayor Scott Lehner, City Administrator

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AGENDA ITEM NO. XI.B

Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE: September 9, 2025

SUBMITTED BY: Holli Gudknecht, Administration

ITEM TYPE: New Business

AGENDA SECTION: NEW BUSINESS

SUBJECT: Liquor Store - 641 2nd Street NAPA Building Estimates

Liquor Store Manager Bartel will be present to discuss the Muni
estimates

SUGGESTED ACTION: Motion may be needed.

ATTACHMENTS:
Muni Estimates.pdf

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AGENDA ITEM NO. XI.C

Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE: September 9, 2025

SUBMITTED BY: Holli Gudknecht, Administration

ITEM TYPE: New Business

AGENDA SECTION: NEW BUSINESS

SUBJECT: Police Department Gun Range

SUGGESTED ACTION: Chief Sjoblom and Wayne Ehrich will brief the council on the PD
gun range.

ATTACHMENTS:
Police Gun Range.pdf

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AGENDA ITEM NO.
XII.A

Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE: September 9, 2025

SUBMITTED BY: Holli Gudknecht, Administration

ITEM TYPE: Miscellaneous

AGENDA SECTION: F.Y.I. - Department Updates

SUBJECT: FYI for September 9, 2025

SUGGESTED ACTION:

ATTACHMENTS:
FYI 9-9-25.pdf

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