Packet text, November 12, 2025
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- 11-12-25 Council Packet(1) packet · 606k chars
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AGENDA
CITY COUNCIL REGULAR SESSION
November 11, 2025
7:00 PM
I. CALL TO ORDER AND ROLL CALL
II. CITIZEN COMMENTS
III. ADOPT AGENDA
III.A Adopt the Agenda for November 12, 2025
Summary Report
11-12-25 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
3. City to Remain with BCBS Health Insurance for 2026
4. MN Family Leave Act - the City and the Employee will Each Pay Half of the
Premium
Summary Report
City of Kenyon_Presentation_MNPFML_202508.pdf
City of Kenyon_RenewalPresentationREV_Scaled Down_2025.pdf
V. APPROVAL OF MINUTES and APPOINTMENTS
V.A **APPROVAL OF MINUTES and APPOINTMENTS
City Council Meeting Minutes of October 14, 2025
Summary Report
10-14-25 Minutes.doc
VI. PRESENTATIONS/PUBLIC HEARINGS RECOGNITIONS/PROCLAMATIONS
VI.A Presentation:
Terry Campbell of the Kenyon/Wanamingo Messenger Bid to Publish Legal Notices
for 2026
Summary Report
Messenger.pdf
VII. ADMINISTRATOR UPDATE
1
VII.A Part-Time Hire
Summary Report
City of Kenyon Job Posting - Part-Time Administrative Assistant.docx
VIII. ENGINEERING
VIII.A 6th Street Reconstruction - LRIP Funding Application
Summary Report
6th Street Figure and Estimate.pdf
Resolution 2025-26.pdf
VIII.B 2025 Street & Utility Improvements
Summary Report
2025 Street and Utility_Pay Application No. 3.pdf
IX. LEGAL
X. FINANCIAL
X.A **FINANCIAL
Financial Reports and Checks for October
Summary Report
REVENUE.pdf
EXPENSE.pdf
CHECKS.pdf
XI. OLD BUSINESS
XI.A 2026 Final Budget
Jessi Sturtz from Abdo will review the final numbers for the 2026 budget.
Summary Report
Kenyon, City of - Budget Memo 10.29.25.pdf
XII. NEW BUSINESS
XII.A Ordinance No. 113: Prohibiting the Discharge of Firearms, Bows, and Other Projectile
Devices Within City Limits
The City currently has no ordinance regulating the discharge of firearms or bows
within city limits. Every year this question comes up at hunting season. We currently
adhere to the DNR regulations. To enhance public safety and align with practices in
surrounding Minnesota cities, staff is presenting a draft ordinance that prohibits the
discharge of firearms, bows, and other projectile devices within the City of Kenyon.
The ordinance includes limited exceptions for law enforcement, defense of persons or
property, approved ranges, ceremonial events, and authorized wildlife control
activities.
Summary Report
Ordinance 113 Prohibiting the Discharge of Firearms, Bows, and Other Projectile
2
Devices within City Limits.docx
Resolution 2025-25
Approving_publication_of_Ordinance_No__113_by_title_and_summary.doc
XII.B 2026 Proposed Agreement for Continuation of our City-County Joint-Powers
“Agreement for State Building Code Administration”
Summary Report
AGREEMENT FOR STATE BLDG CODE.pdf
XII.C Resolution 2025-27: Adopting Assessment for Grounds Maintenance/Delinquent
Utility Bills
Summary Report
Resolution 2025-27 Adopting UTILITY BILL Assessment.docx
XII.D Power Sales Agreement Between CMPAS and City of Kenyon
Summary Report
POWER AGREEMENT.pdf
XII.E Approve posting the Line Worker/Water Operator position
Summary Report
LINE WORKER-WATER OPERATOR JAN 24 2008.docx
XII.F Handicap Parking Space-Main Street Dental
Summary Report
HANDICAP PARKING APPLICATION.pdf
XIII. F.Y.I. - Department Updates
XIII.A FYI for November 12, 2025
Summary Report
FYI 11-12-25.pdf
XIV. COUNCIL AND STAFF GENERAL COMMENTS
XV. ADJOURNMENT
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AGENDA ITEM NO. III.A
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: November 11, 2025
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: Agenda
AGENDA SECTION: ADOPT AGENDA
SUBJECT: Adopt the Agenda for November 12, 2025
SUGGESTED ACTION: Motion Needed
ATTACHMENTS:
11-12-25 Agenda Council Meeting.docx
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AGENDA
CITY COUNCIL MEETING
November 12, 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.
A. City to Remain with BCBS Health Insurance for 2026
B. MN Family Leave Act - the City and the Employee will Each Pay Half of the Premium
V. **APPROVAL OF MINUTES and APPOINTMENTS
A. City Council Meeting Minutes of October 14, 2025
`
VI. PRESENTATIONS/PUBLIC HEARINGS RECOGNITIONS/PROCLAMATIONS
A. Kenyon/Wanamingo Messenger Bid to Publish Legal Notices for 2026-Terry
Campbell
VII. ADMINISTRATOR UPDATE
A. Part-Time Hire
VIII. ENGINEERING
A. 6th Street Reconstruction – LRIP Funding Application
1. Resolution 2025-26: Authorizing the Pursuit of 2025 Local Road Improvement
Program Funding for the 6th Street Reconstruction Project
B. 2025 Street and Utility Improvements
1. Fitzgerald Excavating and Trucking Pay Application No. 3
IX. LEGAL
X. FINANCIAL
**A. October 2025 Treasurer’s Report
**B. Payment of Claims
XI. OLD BUSINESS
A. 2026 Final Budget
XII. NEW BUSINESS
A. Ordinance No. 113: Prohibiting the Discharge of Firearms, Bows, and Other
Projectile Devices Within City Limits
1. Resolution 2025-25: Approving Publication of Ordinance No. 113 by Title and
5
Summary
B. 2026 Proposed Agreement for Continuation of our City-County Joint-Powers
“Agreement for State Building Code Administration”
C. Resolution 2025-27: Adopting Assessment for Grounds Maintenance/Delinquent
Utility Bills
D. Power Sales Agreement Between CMPAS and City of Kenyon
E. Approve posting the Line Worker/Water Operator position
F. Handicap Parking Space-Main Street Dental
XIII. OTHER BUSINESS
A. Schedule of Upcoming Meetings
1. EDA Special Meeting: Thursday, November 13th @ 8:30 a.m.
2. KMU Meeting: Tuesday, November 18th @ 3:00 p.m.
3. EDA Meeting: Tuesday, November 28th @ 8 a.m.
4. Township Fire Contract Meeting: Tuesday, December 2nd @ 6:00 p.m.
5. Truth in Taxation Public Meeting: Tuesday, December 2nd @ 6:30 p.m.
6. City Council Meeting: Tuesday, December 9 @ 7 p.m.
XIV. COUNCIL AND STAFF GENERAL COMMENTS
XV. ADJOURNMENT
6
AGENDA ITEM NO. IV.A
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: November 11, 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
3. City to Remain with BCBS Health Insurance for 2026
4. MN Family Leave Act - the City and the Employee will Each Pay
Half of the Premium
SUGGESTED ACTION: Motion Needed
ATTACHMENTS:
City of Kenyon_Presentation_MNPFML_202508.pdf
City of Kenyon_RenewalPresentationREV_Scaled Down_2025.pdf
7
City of Kenyon
Minnesota Paid Family
Medical Leave Proposal
August 12, 2025
©2025 ARTHUR J. GALLAGHER & CO.
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Agenda
Minnesota Paid Family and Medical
1
Leave Overview
Minnesota Paid Family and Medical
2
Leave Proposals
3 MN PFML & City of Kenyon Considerations
4 Next steps
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Plan and Benefit Overview,
Calculation & Premium
Percentage
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General Comparison of Absence Laws for
Minnesota Employers
Family Medical Leave Act Minnesota Employee Sick and Minnesota Paid Family
(FMLA) Safe Leave (ESSL) Medical Leave (PFML)
Adopted 1993 January 1, 2024 January 1, 2026*
• Federal Law • Minnesota State Law • Minnesota State Law
• Unpaid • Paid by employer • Paid by a State or Employer Plan
• Up to 12 weeks • Accrual • 12 weeks (20 weeks combined) for
o All at once or intermittent o 1 hour every 30 o Own serious health condition
• 12 weeks per 12 months o 48 hours per year (paid medical leave);
o Annual o Yearly carryover may be capped o Care for family member (paid
o Rolling at 80 hours family leave)
• Option of continuation of health o In lieu of carryover, frontload • Intermittent leave
care during leave of 48 hours o 480 hours/12 month
o Active employee cost • Year is regular and consecutive 12 • Continuation of health care during
• Reinstatement of position and month period leave
benefits • Accrual starts at commencement of o Active employee cost
employment • Reinstatement of position and
benefits
* Earlier for notice, opt out and wage reporting
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Who does Minnesota PFML impact?
Employers subject • All employers (no size limit) with one or more employees in
to Minnesota PFML Minnesota
• Employees (other than certain seasonal employees) who satisfy a financial
test - must earn at least 5.3% of the state average annual wage over a base
period of the most recent four completed calendar quarters before the
application for benefits – approximately $3,900
• Wages from multiple employers can be used to satisfy the financial test
• Part-time employees are covered
Employees eligible • Former employees with more than 26 weeks of separation are excluded; as well
for Minnesota PFML as employees hired by another employer
• Self-employed and independent contractors can opt in
• An employee who is a resident of MN and spends more than 50% of their time
in MN is eligible under the plan
• An employee who resides outside of MN but performs more than 50% of their
work in MN is eligible under the plan
The information contained herein is subject to the disclosures and disclaimers on the Disclaimers page of this presentation.
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When can employees take Minnesota PFML?
Leave for one’s own serious health condition
Family Care Leave– family member with serious health condition or family member
who is in the military
Bonding Leave – biological, adoptive or foster parent for birth, adoption or
placement of child
Safety Leave – time off to deal with domestic abuse, sexual assault or stalking of
employee or family member
Qualifying Exigency Leave – for active-duty service or to care for a family
member’s child, etc.
Medical Care related to Pregnancy – can include parental care or incapacity due
to pregnancy or related health conditions
The information contained herein is subject to the disclosures and disclaimers on the Disclaimers page of this presentation.
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How are Family Members defined?
Spouse / Domestic Partner
Child (biological, adopted, foster, step, legal guardian, de facto parent, in loco
parentis)
Parent or Legal Guardian
Sibling
Grandchild, Grandparent or Spouse’s Grandparent
Son-in-law or Daughter-in-law
An individual who has a relationship with the employee that creates an
expectation and reliance that the employee care for the individual, whether the
employee and the individual reside together
The information contained herein is subject to the disclosures and disclaimers on the Disclaimers page of this presentation. 8 14
© 2025 ARTHUR J. GALLAGHER & CO.
Benefit Overview
Benefit percentage Qualifying Event/Initial Paid Week
• 90% of wages that do not exceed 50% of state’s Qualifying event: Except for bonding leave, any claim
average weekly wage plus for benefits must be based on a single qualifying
• 66% of wages that exceed 50% of the state’s event of at least 7 calendar days.
average weekly wage but not 100% plus
• 55% of wages that exceed 100% of the state’s Initial paid week:
average weekly wage • 1st 7 days of leave payable for: family care
medical care related to pregnancy, serious health
condition, qualifying exigency, or safety leave.
• For intermittent leave, means 7 consecutive
Maximum weekly benefit and/or nonconsecutive calendar days from 1st day
of leave
• State’s average weekly wage • Initial week is paid retroactively after the applicant
(SAWW) - $1,423 (10/1/25); has met the 7-day qualifying event and included
TBD for future years with first benefit.
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© 2025 ARTHUR J. GALLAGHER & CO.
Contributions
Contribution Rate Employer Exemptions
• 0.88% of taxable wages up to the Social
Security Wage Cap • Small employers may be eligible for reduced
premium rates if:
• Law prohibits annual premium rate from
exceeding 1.1% of taxable wages o 30 or fewer employees
o The average weekly wage of their employees
is less than or equal to 150% of the State
Average Weekly Wage ($2,134.50)
Contribution Split • Reduced annual premium is 75% of the state rate
(0.66%)
• Employee contributions cannot exceed 50% of the o Employer is responsible for 25% of the
state rate (0.44%), whether state or private plan premium and the employee remains
• Employers can elect to contribute up to 100% of the responsible for 50% of the premium
premiums
The information contained herein is subject to the disclosures and disclaimers on the Disclaimers page of this presentation. 10 16
© 2025 ARTHUR J. GALLAGHER & CO.
Minnesota Paid Family Leave Proposal
OPTIONS
State or Carrier Name State Plan Guardian Guardian Shelterpoint
Funding Option Fully-Insured Fully-Insured Fully-Insured Fully-Insured
MN PFML PLAN DESIGN
Benefit Percentage 90%/66%/55% 90%/66%/55% 90%/66%/55% 90%/66%/55%
Weekly Benefit Maximum - SAWW $1,423 $1,423 $1,423 $1,423
Maximum Duration PML (Personal) 12 Weeks 12 Weeks 12 Weeks 12 Weeks
Maximum Duration PFL (Family) 12 Weeks 12 Weeks 12 Weeks 12 Weeks
Maximum Duration Combined 20 Weeks 20 Weeks 20 Weeks 20 Weeks
Elimination Period (Day 1 Retro) 7 Days 7 Days 7 Days 7 Days
Elimination Period - Bonding Leave 0 Days 0 Days 0 Days 0 Days
Employee portion Employee portion Employee portion Employee portion
Maximum Employee Contributions
cannot exceed .44% cannot exceed .44% cannot exceed .44% cannot exceed .44%
2025 Social Security Wage Cap $176,100 $176,100 $176,100 $176,100
TAX SERVICES
FICA Match Not Included Not Included Included Not Included
COMMISSION
Broker Commission Not Included 10% 10% 10%
VOLUME TYPE
Total Covered Lives - Minnesota 53 53 53 53
Taxable Wage Volume $2,539,756.00 $2,539,756.00 $2,539,756.00 $2,539,756.00
RATES
Total Employer/Employee Rate 0.880 1.070 1.15 1
Rate Guarantee 1 Year 2 years 2 Years 1 Year
COST ANALYSIS
Annual Premium 2026 $22,349.85 $27,175.39 $29,207.19 $25,397.56
Private Plan Filing Fee $0 $500 $500 $500
Total Costs (Employer and Employee) $22,349.85 $27,675.39 $29,707.19 $25,897.56
Dollar Difference from State Option $5,325.54 $7,357.34 $3,547.71
Percent Difference from State Option 23.8% 32.9% 15.9%
Note: rates are illustrative, based on census data as of 4/3/25.
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Minnesota Paid Family Leave Premium Illustration
MN PFML Premium: State Rate
PFML Rate Maximum EE Share Employer Share Employee Share Annual Wages Employee Count
0.880 0.44 50% 50% $2,539,756.00 53
Annual Quarterly Monthly Weekly Cost PEPM
Employer Cost $11,174.93 $2,793.73 $931.24 $214.90 $17.57
Employee Cost $11,174.93 $2,793.73 $931.24 $214.90 $17.57
Total $22,349.85 $5,587.46 $1,862.49 $429.80 $35.14
Employee contribution cannot exceed 50% of the state rate
State premium calculator: https://info.paidleave.mn.gov/employers/premiums/index.jsp
Quote 1
MN PFML Premium: Guardian
PFML Rate Maximum EE Share Employer Share Employee Share Annual Wages Employee Count
1.070 0.44 59% 41% $2,539,756.00 53
Annual Quarterly Monthly Weekly Cost PEPM
Employer Cost $16,000.46 $4,000.12 $1,333.37 $307.70 $25.16
Employee Cost $11,174.93 $2,793.73 $931.24 $214.90 $17.57
Total $27,175.39 $6,793.85 $2,264.62 $522.60 $42.73
Total Difference from State $4,825.54 $1,206.38 $402.13 $92.80 $7.59
Employee contribution cannot exceed 50% of the state rate (0.44)
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Benefit Calculation Illustration
Quote 2
MN PFML Premium: Guardian
PFML Rate Maximum EE Share Employer Share Employee Share Annual Wages Employee Count
1.150 0.44 62% 38% $2,539,756.00 53
Annual Quarterly Monthly Weekly Cost PEPM
Employer Cost $18,032.27 $4,508.07 $1,502.69 $346.77 $28.35
Employee Cost $11,174.93 $2,793.73 $931.24 $214.90 $17.57
Total $29,207.19 $7,301.80 $2,433.93 $561.68 $45.92
Total Difference from State $6,857.34 $1,714.34 $571.45 $131.87 $10.78
Employee contribution cannot exceed 50% of the state rate (0.44)
Quote 3
MN PFML Premium: Shelterpoint
PFML Rate Maximum EE Share Employer Share Employee Share Annual Wages Employee Count
1.000 0.44 56% 44% $2,539,756.00 53
Annual Quarterly Monthly Weekly Cost PEPM
Employer Cost $14,222.63 $3,555.66 $1,185.22 $273.51 $22.36
Employee Cost $11,174.93 $2,793.73 $931.24 $214.90 $17.57
Total $25,397.56 $6,349.39 $2,116.46 $488.41 $39.93
Total Difference from State $3,047.71 $761.93 $253.98 $58.61 $4.79
Employee contribution cannot exceed 50% of the state rate (0.44)
The information contained herein is subject to the disclosures and disclaimers on the Disclaimers page of this presentation. 13 19
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Employer Expectations
20
MN PFML Timelines
Recordkeeping Notice and Posting State Paid Leave
Requirements Requirements Premiums*
October 31, 2024 December 2025 January - April 2026
• Employers must provide a • Employer must post notice in • Premium deductions begin
Wage Detail report conspicuous place for Paid Leave on 1/1/2026
• Due Quarterly for prior • Model to be provided • First premiums for Paid
calendar quarter • Notice of premium deduction Leave due 4/30/2026
• Using Unemployment and employer information to • First premiums based on
reporting system employees wage details between
• Late fee applies 1/1/2026 and 3/31/20206
• Cancellation of late fees • *Private plan premiums
possible in certain based on carrier process
circumstances
The information contained herein is subject to the disclosures and disclaimers on the Disclaimers page of this presentation. 17 21
© 2025 ARTHUR J. GALLAGHER & CO.
Benefit Continuation During Minnesota
PFML Absence
Minnesota Paid Family and Medical Leave Law (MN PFML)
• The employer must maintain insurance under any group insurance policy, group subscriber
contract, or health care plan for the employee and the employee’s dependents as if the
employee were not on leave
• The employee must continue to pay the employee portion of the premium for the
coverage
• The employee will be treated as if the employee continued to be actively at work for purposes of
changes to benefit plans
• Upon return from the MN PFML, the employee must be reinstated to the same position with a
restoration of benefits
• NOTE: MN PFML covers some military situations
The information contained herein is subject to the disclosures and disclaimers on the Disclaimers page of this presentation. 18 22
© 2025 ARTHUR J. GALLAGHER & CO.
What to expect within your company?
• Expect questions from employees pertaining to: benefit levels, job protection, available time and
impact on their pay.
• Expect claim incidence to increase as statutory plans are highly visible to employees.
• Employee absence and utilization patterns will change, especially if no PFL is in place today.
Time-off rivals medical as the most valued employee benefit.
• A review of the current STD, Salary Continuation and PFL program integration will be necessary.
• Updating employee communications materials prior to 1/1/26 will be a focus.
• A funding decision will be needed. Employers can choose the State of MN to pay benefits,
Insure with a vendor or Self – insure with an administrator.
• An eye to the future: the state will adjust rates beginning January 1, 2027, and by
July 31st of each year thereafter.
The information contained herein is subject to the disclosures and disclaimers on the Disclaimers page of this presentation. 21 23
© 2025 ARTHUR J. GALLAGHER & CO.
Private Plan Considerations
• Carriers
o The state has said that private plans will be allowed, and many carriers are producing preliminary proposals.
o Many carriers have been approved by the state for the sale of private plans. Most MN PFML quotes within the market today are conditional of the
final regulations to be released and carriers may re-quote.
• Applications
o To qualify for a private MN PFML plan, an application must be submitted to the State generally including Employer information, details of the
proposed plan, and proof that the plan meets the base requirement .
o Application Fee: varies based on the number of eligible lives ($250 - $1000).
• Plan Type
o The state allows self-insured or fully-insured private plans.
• Claim Process
o Private plans allow for a smoother employee experience as they can file both MN PFML and disability/FMLA claims at the same time vs filing a
claim with a carrier and then filing a claim with the state.
o Coordination of these benefits allows smooth transition from one leave type to another without any disruptions in benefit payments (if applicable).
o Benefits are typically paid quicker than the state
• Cost
o Expect costs for private plans to vary greatly based on industry, demographics, and carrier, as each employer group will be individually
underwritten.
o To date, we have received many preliminary proposals, and the costs vary widely, ranging from 20% below the state rate to 400% higher.
The information contained herein is subject to the disclosures and disclaimers on the Disclaimers page of this presentation. 22 24
© 2025 ARTHUR J. GALLAGHER & CO.
Public Plan Considerations
• Benefit Coordination
o Going through the state can make benefit coordination more difficult as claim information must be passed to the carrier to apply any applicable
offsets to the applicable STD benefits.
• Claim Process
o Employers will have less control over the claim process when going through the state.
o Employees must file their claim with the state and then complete another claim filing for FMLA/STD with their insurance carrier.
o Overall claim process can be bumpy early on as the process is refined, which can cause delayed benefit payments.
• Cost
o The state rate is set at 0.88% of taxable wages for 2026. Comparison of price between the state and private plans will vary from employer to
employer as carriers will individually underwrite each employer based on their population
• Changing from Public to Private and vice versa
o Employers can apply to move from the state plan to a private plan at any point
o Once a private plan is in place, employers must stay with that private plan for a minimum of 1 year
o To terminate a private plan, the state requires “Good Cause”
o If an employer moves from a private plan to the state plan, they must stay with the state plan for 3 years
o Potential fines/penalties could apply
The information contained herein is subject to the disclosures and disclaimers on the Disclaimers page of this presentation. 23 25
© 2025 ARTHUR J. GALLAGHER & CO.
Short-Term Disability Considerations
• PFML should not be a replacement of STD and STD cannot be a replacement for PFML
• STD should be used to supplement PFML plans as STD can offer longer durations and higher benefits.
• Fully-Insured STD Plans
• For employers with population majority working in Minnesota, fully-insured STD rates should decrease at the next
renewal as the state benefit will be offsetting the STD benefit – greatly reducing risk and claim cost for carriers.
• Self-Insured STD Plans
• Any administrative costs being paid to a carrier for STD administrative services will not be impacted by MN PFML.
• Claim costs being paid to employees by the employer will reduce as the benefit is being paid at least in part by
MN PFML and a portion of the cost can be passed back to the employees (up to 50% of the state rate).
The information contained herein is subject to the disclosures and disclaimers on the Disclaimers page of this presentation. 24 26
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How Minnesota PFML and STD Work Together
Difference
STD Benefit: 60%
Annual Wage MNPFML Benefit MNPFML % between STD and
up to $1,500
PFML
$25,000 $432.69 90.0% $288.46 ($144.23)
$31,200 $540.00 90.0% $360.00 ($180.00)
$50,000 $805.50 83.8% $576.92 ($228.57)
$75,000 $1,121.34 77.7% $865.38 ($255.95)
$100,000 $1,385.76 72.1% $1,153.85 ($231.92)
$125,000 $1,423.00 59.2% $1,442.31 $19.31
$150,000 $1,423.00 49.3% $1,500.00 $77.00
$200,000 $1,423.00 37.0% $1,500.00 $77.00
STD payment might be offset by PFML – check plan set up for details
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Other Leave Plan Considerations
• Stacking leaves vs concurrent leaves
o FMLA
o MN PFML
o STD
o Company Sponsored Leaves (Paid or Unpaid)
• Coordination of leaves
• Coordination of elimination/waiting periods
The information contained herein is subject to the disclosures and disclaimers on the Disclaimers page of this presentation. 25 28
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Resources
©2025 ARTHUR J. GALLAGHER & CO. 23 29
Minnesota Paid Family Leave Resources
Home Page – info.paidleave.mn.gov
For Employers
For Employees
Employer FAQ
Employee FAQ
Premium Calculator
28 30
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Disclaimers
©2025 ARTHUR J. GALLAGHER & CO. 25 31
Thank you
©2025 ARTHUR J. GALLAGHER & CO.
Consulting and insurance brokerage services to be provided by Gallagher Benefit Services, Inc. and/or its affiliate Gallagher Benefit Services (Canada) Group Inc. Gallagher Benefit
32
Services, Inc. is a licensed insurance agency that does business in California as “Gallagher Benefit Services of California Insurance Services” and in Massachusetts as “Gallagher
Benefit Insurance Services.” Neither Arthur J. Gallagher & Co., nor its affiliates provide accounting, legal or tax advice.
City of Kenyon
2026 Renewal Presentation
Beth Klimmek | October 9th, 2025
33
© 2023 ARTHUR J. GALLAGHER & CO.
Renewal Overview
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2026 Renewal Overview
Coverage Carrier Renewal Date Rate Action
• BCBS offered Fully-Insured renewal with a combined increase
across all 3 plans of 21.25%
Medical BCBS of MN 1/1/2026 • Alternate Plan designs shown to help alleviate the increase
• Marketed to: United Healthcare 26.44% increase, and
Minnesota Healthcare Consortium 6.14% increase
• Delta Dental offered to renew both plans
Dental & Pediatric Dental Delta Dental of MN 1/1/2026 • Traditional Dental Rate increase – 0%
• Pediatric Dental increase – 9%
Voluntary Vision Avesis 1/1/2026 • Avesis renewing the plan with no increase
• Guardian
Life/AD&D Guardian 1/1/2026
• In rate guarantee no increase
• Guardian
Voluntary Life/AD&D Guardian 1/1/2026
• In rate guarantee no increase
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3
2026 Renewal Overview
Coverage Carrier Renewal Date Rate Action
• Guardian offered a renewal decrease due to MN PFML
Short Term Disability Guardian 1/1/2026 • Rate will decrease by 49.72%
• Guardian
Long Term Disability Guardian 1/1/2026
• In rate guarantee no increase
• Optum
Health Savings Account Optum 1/1/2026
• Maximum Contribution Amounts - $4,400/Single, $8,750/Family
• Proposing to move to Medsurety effective January 1st due to
COBRA Administration TASC 9/1/2026
administration issues with TASC.
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© 2023 ARTHUR J. GALLAGHER & CO.
4
Medical Renewal and Marketing
Medical | Fully-Insured Renewal | Effective 01/01/2026
Current Renewal Renewal Option 1 Renewal Option 2 Renewal Option 3
Carrier Name Blue Cross and Blue Shield of Minnesota e Cross and Blue Shield of Minnes UnitedHealthcare Minnesota Healthcare Constorium
Network BlueAccess BlueAccess Choice Plus Medica Passport
BlueAccess BlueAccess BlueAccess BlueAccess BlueAccess BlueAccess BlueAccess BlueAccess UHC Choice UHC Choice
Coverage MSI PP MN MSI PP MN MSI PP MN
Plan Choice Gold $1,000 HSA Gold HSA Silver Gold $1,000 HSA Gold HSA Silver HSA Gold HSA Silver Plus HSA Gold Plus HSA Silver
Tier 2700-0% HSA 3400-30% HSA 1000-35/70-30%
Plan 637 $2,700 Plan 653 $3,300 Plan 632 Plan 637 $3,050 Plan 653 $3,400 Plan 632 $3,400 Plan 563 $6,400 Plan 628 2800-1 6000-1
EF BlueAccess HSA Gold $2,700 Plan 653 $2,896.26 $3,458.84 $3,345.98 $3,543.20 $3,395.80
EF BlueAccess HSA Gold $2,700 Plan 653 $4,016.40 $4,935.57 $4,774.53 $5,055.97 $3,395.80
EE BlueAccess HSA Gold $2,700 Plan 653 $914.34 $1,111.45 $1,075.19 $1,138.56 $1,212.78
EF BlueAccess HSA Gold $2,700 Plan 653 $1,829.95 $2,141.40 $2,071.52 $2,193.63 $3,395.80
EF BlueAccess HSA Gold $2,700 Plan 653 $2,970.35 $3,547.01 $3,431.28 $3,633.53 $3,395.80
EF BlueAccess HSA Gold $2,700 Plan 653 $3,513.00 $4,316.88 $4,176.02 $4,422.17 $3,395.80
EE BlueAccess HSA Gold $2,700 Plan 653 $633.20 $740.97 $716.79 $759.04 $1,212.78
EF BlueAccess HSA Silver $3,300 Plan 632 $2,433.30 $2,967.65 $2,836.53 $3,169.19 $2,837.28
EF BlueAccess HSA Silver $3,300 Plan 632 $3,097.93 $3,818.65 $3,649.94 $4,077.99 $2,837.28
EF BlueAccess HSA Silver $3,300 Plan 632 $3,467.90 $4,261.39 $4,073.13 $4,550.81 $2,837.28
ES BlueAccess HSA Silver $3,300 Plan 632 $3,203.10 $3,833.34 $3,663.96 $4,093.68 $2,837.28
Estimated Monthly Premium $28,975.73 $35,133.15 $33,814.87 $36,637.77 $30,753.68
Estimated Annual Premium $347,708.76 $421,597.80 $405,778.44 $439,653.24 $369,044.16
Dollar Difference N/A $73,889.04 $58,069.68 $91,944.48 $21,335.40
Percent Change N/A 21.25% 16.70% 26.44% 6.14%
37
© 2023 ARTHUR J. GALLAGHER & CO.
BlueCross Current / Renewal / Alternate
Medical | Fully-Insured Renewal Options| Effective 01/01/2026
CURRENT RENEWAL RENEWAL OPTION 1
Carrier Name Blue Cross and Blue Shield of Minnesota Blue Cross and Blue Shield of Minnesota Blue Cross and Blue Shield of Minnesota
BlueAccess Gold $1,000 BlueAccess HSA Gold BlueAccess HSA Silver BlueAccess Gold $1,000 BlueAccess HSA Gold BlueAccess HSA Silver BlueAccess HSA Gold BlueAccess HSA Silver
Plan Name
Plan 637 $2,700 Plan 653 $3,300 Plan 632 Plan 637 $3,050 Plan 653 $3,400 Plan 632 $3,400 Plan 563 $6,400 Plan 628
Network Aware Aware Aware Aware Aware Aware Aware Aware
PLAN DESIGN*
In-Network Benefits
Deductible Type Embedded Non-Embedded Embedded Embedded Non-Embedded Embedded Embedded Embedded
Calendar Year (CY) Deductible (Individual / Family) $1,000 / $2,000 $2,700 / $5,400 $3,300 / $6,600 $1,000 / $2,000 $3,050 / $6,100 $3,400 / $6,800 $3,400 / $6,800 $6,400 / $12,800
CY Out-of-Pocket Max (Individual / Family) $5,250 / $10,500 $2,700 / $5,400 $6,000 / $12,000 $5,500 / $11,000 $3,050 / $6,100 $6,400 / $12,800 $3,400 / $6,800 $6,400 / $12,800
Coinsurance (member pays after deductible) 30% 0% 30% 30% 0% 30% 0% 0%
Preventive Care Covered 100% Covered 100% Covered 100% Covered 100% Covered 100% Covered 100% Covered 100% Covered 100%
Office: $35; Office: $35; Covered 100% After Ded 30% After Ded Covered 100% After Ded
Primary Care Visit Covered 100% After Ded 30% After Ded Covered 100% After Ded
Others: 30% After Ded Others: 30% After Ded
Office: $70; Office: $70; Covered 100% After Ded 30% After Ded Covered 100% After Ded
Specialist Visit Covered 100% After Ded 30% After Ded Covered 100% After Ded
Others: 30% After Ded Others: 30% After Ded
Office: $35 or $70, Office: $35 or $70, Covered 100% After Ded 30% After Ded Covered 100% After Ded
Urgent Care whichever is applicable; Covered 100% After Ded 30% After Ded whichever is applicable; Covered 100% After Ded
Others: 30% After Ded Others: 30% After Ded
Emergency Room 30% After Ded Covered 100% After Ded 30% After Ded 30% After Ded Covered 100% After Ded 30% After Ded Covered 100% After Ded Covered 100% After Ded
Inpatient Hospital 30% After Ded Covered 100% After Ded 30% After Ded 30% After Ded Covered 100% After Ded 30% After Ded Covered 100% After Ded Covered 100% After Ded
Outpatient Surgery 30% After Ded Covered 100% After Ded 30% After Ded 30% After Ded Covered 100% After Ded 30% After Ded Covered 100% After Ded Covered 100% After Ded
Prescription Drug Benefit
Preventive Drug NA ACA Preventive Drugs $0 ACA Preventive Drugs $0 NA ACA Preventive Drugs $0 ACA Preventive Drugs $0 ACA Preventive Drugs $0 ACA Preventive Drugs $0
Retail
Tier I / Tier II / Tier III $20 / $75 / $150 Covered 100% After Ded 30% After Ded $25 / $75 / $150 $0 30% After Ded Covered 100% After Ded Covered 100% After Ded
Specialty 30% Covered 100% After Ded 30% After Ded 30% $0 30% After Ded Covered 100% After Ded Covered 100% After Ded
Mail Order
Tier I / Tier II / Tier III $60 / $225 / $450 Covered 100% After Ded 30% After Ded $75 / $225 / $450 $0 30% After Ded Covered 100% After Ded Covered 100% After Ded
Out-of-Network Benefits
CY Deductible (Individual / Family) $10,000 / $20,000 $10,000 / $20,000 $10,000 / $20,000 $10,000 / $20,000 $10,000 / $20,000 $10,000 / $20,000 $10,000 / $20,000 $10,000 / $20,000
CY Out-of-Pocket Max (Individual / Family) $30,000 / $60,000 $30,000 / $60,000 $30,000 / $60,000 $30,000 / $60,000 $30,000 / $60,000 $30,000 / $60,000 $30,000 / $60,000 $30,000 / $60,000
Coinsurance (member pays after deductible) 50% 50% 50% 50% 50% 50% 50% 50%
COST ANALYSIS
BlueAccess Gold $1,000 BlueAccess HSA Gold BlueAccess HSA Silver BlueAccess Gold $1,000 BlueAccess HSA Gold BlueAccess HSA Silver BlueAccess HSA Gold BlueAccess HSA Silver
PEPM Rates Plan 1 Plan 2 Plan 3
Plan 637 $2,700 Plan 653 $3,300 Plan 632 Plan 637 $3,050 Plan 653 $3,400 Plan 632 $3,400 Plan 563 $6,400 Plan 628
Refer Renewal Census Refer Renewal Census Refer Renewal Census Refer Renewal Census Refer Renewal Census Refer Renewal Census Refer Renewal Census Refer Renewal Census
Employee (EE) Only 0 2 0
Triple Tab for Member Level Triple Tab for Member Level Triple Tab for Member Level Triple Tab for Member Level Triple Tab for Member Level Triple Tab for Member Level Triple Tab for Member Level Triple Tab for Member Level
EE + Family 0 5 4 Rates Rates Rates Rates Rates Rates Rates Rates
Total Enrollment 0 7 4
Estimated Monthly Premium $28,975.73 $35,133.15 $33,814.87
Estimated Annual Premium $347,708.76 $421,597.80 $405,778.44
Dollar Difference $73,889.04 $58,069.68
Percent Change 21.25% 16.70%
PLAN PROVISIONS
Rate Guarantee
*NOTE: benefit deviations from current and renewal are identified in bold font
Current 12 Months 12 Months
© 2023 ARTHUR J. GALLAGHER & CO.
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Notes: BlueCross Alternate does not show a $1,000 due to no enrollment
BlueCross Current / UHC and MHC Marketing
CURRENT RENEWAL OPTION 2 Renewal Option 3
Carrier Name Blue Cross and Blue Shield of Minnesota UnitedHealthcare Minnesota Healthcare Constorium / Administered by Medica
BlueAccess Gold $1,000 Plan BlueAccess HSA Gold $2,700 BlueAccess HSA Silver $3,300 UHC Choice Plus HSA Gold UHC Choice Plus HSA Silver
Plan Name MSI PP MN 1000-35/70-30% MSI PP MN 2700-0% HSA MSI PP MN 3400-30% HSA
637 Plan 653 Plan 632 2800-1 6000-1
Network BlueAccess BlueAccess BlueAccess Choice Plus Choice Plus Medica Passport Medica Passport Medica Passport
PLAN DESIGN* EN9T / F57S EN85 / D57S
In-Network Benefits
Deductible Type Embedded Non-Embedded Embedded Non-Embedded Embedded Embedded Non-Embedded Embedded
Calendar Year (CY) Deductible (Individual / Family) $1,000 / $2,000 $2,700 / $5,400 $3,300 / $6,600 $2,800 / $5,600 $6,000 / $12,000 $1,000 / $2,000 $2,700 / $5,400 $3,400 / $6,800
CY Out-of-Pocket Max (Individual / Family) $5,250 / $10,500 $2,700 / $5,400 $6,000 / $12,000 $5,500 / $8,900 $6,000 / $12,000 $5,250 / $10,500 $2,700 / $5,400 $6,100 / $12,200
Coinsurance (member pays after deductible) 30% 0% 30% 0% 0% 30% 0% 30%
Preventive Care Covered 100% Covered 100% Covered 100% Covered 100% Covered 100% Covered 100% Covered 100% Covered 100%
Office: $35; Office: $35;
Primary Care Visit Covered 100% After Ded 30% After Ded Covered 100% After Ded Covered 100% After Ded Covered 100% After Ded 30% After Ded
Others: 30% After Ded Others: 30% After Ded
Office: $70; Office: $70;
Specialist Visit Covered 100% After Ded 30% After Ded Covered 100% After Ded Covered 100% After Ded Covered 100% After Ded 30% After Ded
Others: 30% After Ded Others: 30% After Ded
Office: $35 or $70, Office: $35 or $70,
Urgent Care whichever is applicable; Covered 100% After Ded 30% After Ded Covered 100% After Ded Covered 100% After Ded whichever is applicable; Covered 100% After Ded 30% After Ded
Others: 30% After Ded Others: 30% After Ded
Emergency Room 30% After Ded Covered 100% After Ded 30% After Ded $500 After Ded Covered 100% After Ded 30% After Ded Covered 100% After Ded 30% After Ded
Inpatient Hospital 30% After Ded Covered 100% After Ded 30% After Ded $1,200 After Ded /Admit Covered 100% After Ded 30% After Ded Covered 100% After Ded 30% After Ded
Outpatient Surgery 30% After Ded Covered 100% After Ded 30% After Ded $800 After Ded Covered 100% After Ded 30% After Ded Covered 100% After Ded 30% After Ded
Prescription Drug Benefit
Preventive Drug NA ACA Preventive Drugs $0 ACA Preventive Drugs $0 ACA Preventive Drugs $0 ACA Preventive Drugs $0 NA ACA Preventive Drugs $0 ACA Preventive Drugs $0
Retail
Tier I / Tier II / Tier III $20 / $75 / $150 Covered 100% After Ded 30% After Ded $10 / $40 / $125 / $300 Covered 100% After Ded $20 / $75 / $150 Covered 100% After Ded 30% After Ded
Specialty 30% Covered 100% After Ded 30% After Ded $10 / $40 / $125 / $500 Covered 100% After Ded 30% Covered 100% After Ded 30% After Ded
Mail Order
Tier I / Tier II / Tier III $60 / $225 / $450 Covered 100% After Ded 30% After Ded $25 / $100 / $312.50 / $750 Covered 100% After Ded $60 / $225 / $450 Covered 100% After Ded 30% After Ded
Out-of-Network Benefits
CY Deductible (Individual / Family) $10,000 / $20,000 $10,000 / $20,000 $10,000 / $20,000 $10,000 / $20,000 $10,000 / $20,000 $10,000 / $20,000 $10,000 / $20,000 $10,000 / $20,000
CY Out-of-Pocket Max (Individual / Family) $30,000 / $60,000 $30,000 / $60,000 $30,000 / $60,000 $20,000 / $40,000 $20,000 / $40,000 $30,000 / $60,000 $30,000 / $60,000 $30,000 / $60,000
Coinsurance (member pays after deductible) 50% 50% 50% 50% 50% 50% 50% 50%
COST ANALYSIS
BlueAccess Gold $1,000 Plan BlueAccess HSA Gold $2,700 BlueAccess HSA Silver $3,300 UHC Choice Plus HSA Gold UHC Choice Plus HSA Silver
PEPM Rates Plan 1 Plan 2 Plan 3 MSI PP MN 1000-35/70-30% MSI PP MN 2700-0% HSA MSI PP MN 3400-30% HSA
637 Plan 653 Plan 632 2800-1 6000-1
Employee (EE) Only 0 2 0 Refer Renewal Census Triple Tab Refer Renewal Census Triple Tab Refer Renewal Census Triple Tab Refer Renewal Census Triple Tab Refer Renewal Census Triple Tab
$1,217.08 $1,212.78 $1,013.32
EE + Family 0 5 4 for Member Level Rates for Member Level Rates for Member Level Rates for Member Level Rates for Member Level Rates
Total Enrollment 0 7 4 $3,407.78 $3,395.80 $2,837.28
Estimated Monthly Premium $28,975.73 $36,637.77 $30,753.68
Estimated Annual Premium $347,708.76 $439,653.24 $369,044.16
Dollar Difference $91,944.48 $21,335.40
Percent Change 26.44% 6.14%
PLAN PROVISIONS
Rate Guarantee Current 12 Months 12 Months
*NOTE: benefit deviations from current and renewal are identified in bold font
Notes: UHC does not show a $1000 deducitble plan due to no enrollment. Conversation have been added to drop the plan.
MHC did show an $1000 Ded. as they match current benefits being they are self-insured. $3300 plan is being indexed due to IRS Minimum indexing to be considered an embedded deductible
© 2023 ARTHUR J. GALLAGHER & CO.
39
Dental Renewal
CURRENT RENEWAL
Carrier Name Delta Dental of Minnesota Delta Dental of Minnesota
Plan Name Delta Dental Solutions - Dual Option w/Ortho Pediatric Dental Delta Dental Solutions - Dual Option w/Ortho Pediatric Dental
PLAN DESIGN* Option 1 Option 2 Option 1 Option 2
Network PPO Premier/OON Premier/OON PPO Premier/OON PPO Premier/OON Premier/OON PPO Premier/OON
Calendar Year (CY) Deductible (Individual / Family) $0 / $0 $25 / $75 $25 / $75 $50 / $50 / $0 / $0 $25 / $75 $25 / $75 $50 / $50 /
Annual Maximum $2,000 $2,000 $1,000 $1,000 $2,000 $2,000 $1,000 $1,000
Out of Pocket Maximum $400 / $800 $400 / $800
Maximum Rollover Not Included Not Included Not Included Not Included Not Included Not Included Not Included Not Included Not Included Not Included
Coinsurance** (member pays after deductible)
Preventive Services 0% 20% 0% 0% 0% 0% 20% 0% 0% 0%
Cleaning Frequency 2 per 12 Months 2 per 12 Months 2 per 12 Months 2 per 12 Months 2 per 12 Months 2 per 12 Months 2 per 12 Months 2 per 12 Months 2 per 12 Months 2 per 12 Months
Deductible Waived? Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
Basic 0%-10% 50% 20% 50% 50% 0%-10% 50% 20% 50% 50%
Major 20%-50% 20%-50% 20%-50% 50% 50% 20%-50% 20%-50% 20%-50% 50% 50%
Periodontics Major Services Major Services Major Services Basic Services Basic Services Major Services Major Services Major Services Basic Services Basic Services
Endodontics Major Services Major Services Major Services Basic Services Basic Services Major Services Major Services Major Services Basic Services Basic Services
Orthodontics 50% 50% 50% 50% 50% 50% 50% 50% 50% 50%
Child age 8 Up Child age 8 Up Child age 8 Up Child age 8 Up Child age 8 Up Child age 8 Up
Maximum Age Till age 19 Till age 19 Till age 19 Till age 19
to age 19 to age 19 to age 19 to age 19 to age 19 to age 19
Lifetime Max $1,000 $1,000 $1,000 N/A N/A $1,000 $1,000 $1,000 N/A N/A
Out of Network Reimbursement Dentist Charges Dentist Charges Dentist Charges Dentist Charges
COST ANALYSIS
PEPM Rates Plan 1 Plan 2 Delta Dental Solutions - Dual Option w/Ortho Pediatric Dental Delta Dental Solutions - Dual Option w/Ortho Pediatric Dental
Employee (EE) Only 1 12 $52.06 $52.53 $52.06 $57.25
EE + Spouse 1 0 $104.13 $104.13
EE + Child(ren) 0 0 $135.50 $135.50
EE + Family 12 0 $171.38 $171.38
Total Enrollment 14 12
Estimated Monthly Premium $2,212.75 $630.36 $2,212.75 $687.00
Estimated Annual Premium $26,553.00 $7,564.32 $26,553.00 $8,244.00
Dollar Difference $0.00 $679.68
Percent Change 0.00% 8.99%
Total Combined Annual Cost
Estimated Annual Premium $34,117.32 $34,797.00
Dollar Difference $679.68
Percent Change 1.99%
PLAN PROVISIONS
Rate Guarantee Current 12 Months 40
© 2023 ARTHUR J. GALLAGHER & CO.
Short-Term Disability
Short Term Disability | Renewal | Effective 01/01/2026
CURRENT RENEWAL
Carrier Name Guardian Life Ins Co of America Guardian Life Ins Co of America
PLAN DESIGN*
Benefit Period Calendar Year Calendar Year
Benefit 60% to $1,500 60% to $1,500
Elimination Period
Illness 14 days 14 days
Injury 14 days 14 days
Duration of Benefits 13 Weeks 13 Weeks
Features and Limitations
Definition of Earnings W/O Bonus & Comm/Ag09/Di16 W/O Bonus & Comm/Ag09/Di16
COST ANALYSIS
Rates Volume CURRENT RENEWAL
Per $10 of Benefit $11,249.00 $0.179 $0.090
Estimated Monthly Premium $201.36 $101.24
Estimated Annual Premium $2,416.32 $1,214.88
Dollar Difference -$1,201.44
Percent Change -49.72%
PLAN PROVISIONS
Rate Guarantee Current 12 Months
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© 2023 ARTHUR J. GALLAGHER & CO.
Compliance Review
42
© 2023 ARTHUR J. GALLAGHER & CO.
Level-Funded and Self-Funded Plans
Required Reporting
The Affordable Care Act includes Internal Revenue Code Section 6055 – this requires
employers to report to the IRS the health plan coverage provided meets the minimum
essential coverage requirement. See below -
Required Forms: 1094-B and 1095-B
• Form 1094-B is a transmittal of health coverage filed by employers
• Form 1095-B is proof of minimum essential coverage prepared and filed by employers
• Employers file BOTH the Forms 1094-B and 1095-B
• Employers can either distribute the Form 1095-B to employees, or send communication where the
employee can access the Form 1095-B
Process and Instructions
• Employers can access a Membership Report needed to prepare the required forms on the carrier site
• Employers can prepare and file internally OR request from accountant, tax advisor, or payroll provider
• Employers >10 required to file electronically – Employers <10 can file electronically or by paper
43
© 2023 ARTHUR J. GALLAGHER & CO.
Level-Funded and Self-Funded Plans
Insurance Carrier Role
Minnesota Healthcare Consortium / Medica: Level-Funded Plan
• Membership reports are available on the employer portal
• Employers are responsible for preparing AND filing Forms 1094-B/1095-B
NOTE: Filing Reports due by February 28 or March 31, if filing electronically
44
© 2023 ARTHUR J. GALLAGHER & CO.
Level-Funded and Self-Funded Plans
PCORI Fee
The Affordable Care Act requires employers offering level-funded or self-funded plans to
calculate, file and submit payment to the IRS for the PCORI Fee. This is a fee that helps to
fund the Patient-Centered Outcomes Research Institute (PCORI). See below -
• There are three methods to calculate the fee
• Gallagher will calculate the lowest cost method & provide a report calculation; a website link to
file with instructions is also provided
• Minnesota Healthcare Consortium will calculate the lowest cost method & provide a report
calculation
• Employer is responsible for filing and paying the PCORI fee
NOTE: Filing and Paying PCORI Fee is required annually by or before July 31st of the calendar
year following the last day of the plan year
45
© 2023 ARTHUR J. GALLAGHER & CO.
Required Group Health Notices
Employer Checklist
Notices upon Hire Notices upon Initial Enrollment Notices at Annual Enrollment
Prior to employee joining plan When employee joins the plan Distribute during open enrollment
DOL Model Exchange Notice Women’s Health and Cancer Rights Act Women’s Health and Cancer Rights Act
COBRA General Notice HIPAA Privacy Notice HIPAA Notice of Privacy Practices Reminder
CHIP & Premium Assistance Under Medicaid
HIPAA Special Enrollment Rights Newborns and Mothers’ Health Protection
Notice
Certificate of Creditable (or Non-creditable)
HIPAA Special Enrollment Rights HIPAA Special Enrollment Rights
Drug Coverage
Summary of Benefits and Coverage (SBC)
Summary of Plan Description (SPD)** Summary of Benefits and Coverage (SBC)
Certificate of Creditable (or Non-creditable)
Drug Coverage
Summary Plan Description (SPD)**
Under ERISA Law, all private employers, except for governmental entities and church plans, are required to retain ERISA Plan Documents/SPDs.
Employers distribute the Summary Plan Descriptions (SPDs) to all enrolled employees. The SPD summarizes the plan document for all participants
and informs the participants of their rights and responsibilities under the plan. Employers retain the Plan Document for their records
Gallagher will include all notices in the Annual Notices packet OR the Employee Benefit Guide, except for the SPD, DOL Model Exchange Notice, and
COBRA General Notice
Gallagher has an internal ERISA solution to assist with the creation of Plan Documents/SPDs for a one-time fee 46
© 2023 ARTHUR J. GALLAGHER & CO.
Required Reporting
Medicare Part D Reporting to CMS
Employers are required to provide two disclosures -
Disclosure to CMS site reporting
• Employers are required to notify CMS within 30 days from the medical plan renewal date whether or not their
medical plan is creditable or non-creditable for Medicare Part D. The link to the CMS site is below.
• Your plans with BlueCross are creditable.
• https://www.cms.gov/CreditableCoverage/45_CCDisclosureForm.asp
Certificate of Creditable or Non-Creditable Drug Coverage Notice
• All carriers notify subscribers age 65 and older and those with known disabilities; HealthPartners and Medica will
notify ALL subscribers
47
© 2023 ARTHUR J. GALLAGHER & CO.
Gallagher Resources & Services
48
© 2023 ARTHUR J. GALLAGHER & CO.
Overview of Gallagher Services
Individual Insurance Solutions
Individual Products / Medicare Contact
Health Insurance & Medicare
Other Ancillary Products – Dental, Vision, Life, etc.
Newsletters & Communication
HR/Benefit articles & Compliance Alerts
Upcoming Webinars focused on regulations impacting health plans
Health & Wellness Newsletters
Direct Carrier Entry
Gallagher Team of Specialists dedicated to processing carrier enrollment changes for new hires,
terminations and changes at open enrollment
Benefit Advocate Center
Gallagher Team of Specialists dedicated to providing eligibility & benefit support for new hires,
help locate network providers, explain in-network and out-of-network benefits, & support with
prescription coverage/authorization
49
© 2023 ARTHUR J. GALLAGHER & CO.
17
Overview of Gallagher Services
HRNow
Access to a Self-Service Human Resource Portal, and support from HR certified advisors
Annual subscription is $4 Per Employee Per Month
Perks & PerkSpot
For Employers: Perks provides exclusive discounts to preferred vendors, including UPS, Office
Depot, Constant Contact, Budget Car Rental, Hotel Engine, etc.
For Employees: PerkSpot provides exclusive discounts to multiple vendors for Car Rentals, Travel,
Gyms, Electronics, Restaurants, Cell Phones, etc.
Gallagher Marketplace
Employers can sign up for Marketplace and provide their employees access to online quotes for
Home, Auto, Renters, Boat, RV insurance, etc.
Employees will receive competitive quotes from multiple carriers and consult with a licensed
insurance advisor; signing up is online with multiple payment options
Professional Employer Organization Solution (PEO)
Our Gallagher specialists will evaluate if a PEO solution is the right fit for your organization to
implement HR services such as payroll, employee benefits, employment regulation, compliance
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18 challenges and recruitment © 2023 ARTHUR J. GALLAGHER & CO.
GBS Disclosures
51
© 2023 ARTHUR J. GALLAGHER & CO.
Renewal-Financial Disclosure
RENEWAL-FINANCIAL NOTICE: This analysis is for illustrative purposes only, and is not a guarantee of future expenses, claims costs, managed
care savings, etc. There are many variables that can affect future health care costs including utilization patterns, catastrophic claims, changes in plan
design, health care trend increases, etc. This analysis does not amend, extend, or alter the coverage provided by the actual insurance policies and
contracts. Please see your policy or contact us for specific information or further details in this regard.
COVERAGE NOTICE: This analysis is an outline of the coverage proposed by the carrier(s), based on information provided by your company. It does
not include all of the terms, coverage, exclusions, limitations, and conditions of the actual contract language. The policies and contracts themselves
must be read for those details. Policy forms for your reference will be made available upon request.
FINANCIAL RATING NOTICE: While GBS does not guarantee the financial viability of any health insurance carrier or market, it is an area we
recommend that clients closely scrutinize when selecting a health insurance carrier or HMO. There are a number of rating agencies that can be
referred to including, A.M. Best, Fitch, Moody’s, Standard & Poor’s, and Weiss Ratings (TheStreet.com). Generally, agencies that provide ratings of
U.S. Health Insurers, including traditional insurance companies and other managed care (e.g., HMO) organizations, reflect their opinion based on a
comprehensive quantitative and qualitative evaluation of a company’s financial strength, operating performance and market profile. However, these
ratings are not a warranty of any insurer’s current or future ability to meet its contractual obligations.
52
© 2023 ARTHUR J. GALLAGHER & CO.
Compensation Disclosure
City of Kenyon
Fully-Insured Marketing Activity Summary | Effective 01/01/2026
Health Lines of Coverage: Including Medical, Dental, and Vision and EAPs
Line of Coverage Carrier Name Response Rate Guarantee Commission
Medical Blue Cross and Blue Shield of Minnesota Current Carrier - Shown in Proposal 12 Months $30 PCPM
Medical UnitedHealthcare Quote 12 Months $28 PCPM
Medical Minnesota Healthcare Constoriuim Quote 13 Months $30 PCPM
Dental Delta Dental of Minnesota Current Carrier - Shown in Proposal 12 Months 10%
Vision Avesis, Inc. Current Carrier - Shown in Proposal 24 Months 10%
While Gallagher does not guarantee the financial viability of any health insurance carrier or market, it is an area we recommend that clients closely scrutinize when selecting a health insurance carrier. There are a number of
rating agencies that can be referred to including, A.M. Best, Fitch, Moody's, Standard & Poor's, and Weiss Ratings (TheStreet.com). Generally, agencies that provide ratings of Health Insurers, including traditional insurance
companies and other managed care organizations, reflect their opinion based on a comprehensive quantitative and qualitative evaluation of a company's financial strength, operating performance and market profile. However,
these ratings are not a warranty of an insurer's current or future ability to meet its contractual obligations.
Non-Health Lines of Coverage
Line of Coverage Carrier Name Response AM Best Rating Rate Guarantee Commission
Life AD & D Guardian Life Ins Co of America Current Carrier - Shown in Proposal A++ 12 Months 15%
Voluntary Life Guardian Life Ins Co of America Current Carrier - Shown in Proposal A++ 12 Months 15%
STD Guardian Life Ins Co of America Current Carrier - Shown in Proposal A++ 12 Months 15%
LTD Guardian Life Ins Co of America Current Carrier - Shown in Proposal A++ 12 Months 15%
**A.M. Best Rating
Required Standards for Gallagher Benefit Services
Group 1 A - to A++ Recommended
Group 2 B + to B ++ and/or financial rating under "VI", or any of Best's "NR" group. This would apply to Best's "A- or higher" rated companies with a Acceptable with signed client
financial size under "VI". acknowledgement letter
Financial Strength Ratings
Secure Vulnerable
A++, A+ (Superior) B, B - (Fair)
A, A -, A U (Excellent) C++, C+ (Marginal)
B++, B+ (Very Good) C, C - (Weak)
Supplemental Compensation
Gallagher may receive supplemental compensation from insurance carriers and vendors, normally calculated at the end of each calendar year, that are contingent on a number of factors including the overall number of
employer plans represented, plan retention rates, and overall premium growth. Historically, supplemental compensation has ranged, on average, between 0-3% based on specific carrier programs. These plans have no effect
on premiums. Further, Gallagher may receive non-cash compensation from plan vendors or service providers that are not in connection with any particular client. If you have any questions regarding direct or indirect
compensation received by Gallagher, please contact your dedicated Gallagher advisor or refer to the Gallagher Global Standards of Business Conduct (https://www.ajg.com/us/about-us/global-standards).
53
© 2023 ARTHUR J. GALLAGHER & CO.
Thank You!
Consulting and insurance brokerage services to be provided by Gallagher Benefit Services, Inc.
and/or its affiliate Gallagher Benefit Services (Canada) Group Inc. Gallagher Benefit Services, Inc.
is a licensed insurance agency that does business in California as “Gallagher Benefit Services of
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Neither Arthur J. Gallagher & Co., nor its affiliates provide accounting, legal or tax advice.
54
© 2023 ARTHUR J. GALLAGHER & CO.
AGENDA ITEM NO. V.A
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: November 11, 2025
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: **Minutes and Appointments
AGENDA SECTION: APPROVAL OF MINUTES and APPOINTMENTS
SUBJECT: **APPROVAL OF MINUTES and APPOINTMENTS
City Council Meeting Minutes of October 14, 2025
SUGGESTED ACTION: Approved as part of the Consent Agenda
ATTACHMENTS:
10-14-25 Minutes.doc
55
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 14th day of October 2025. The meeting was called to order by Mayor Donald Kirchmann.
The following members were present: Mayor Donald Kirchmann, Council Members Lee Sjolander (here at
8:29 pm), Mary Bailey, Elana Brunner, and Kim Helgeson
Via Zoom: Jessi Sturtz-Abdo, Beth Klimmek-Gallagher, Abby Polzine-Abdo
Also, present: City Administrator Scott Lehner, Administrative Assistant Holli Gudknecht, Wayne Ehrich,
Randy Eggert, Doug Henke, Luke Cordes, Chris Cordes
The meeting opened with the Pledge of Allegiance.
CITIZEN COMMENT
ADOPT AGENDA
Motion by Bailey seconded by Brunner to approve the agenda. Motion carried 4-0-0.
CONSENT AGENDA
Motion by Helgeson second by Bailey to approve the Consent Agenda, which includes:
Financials and Payment of check numbers, 77490 through 77623; 6195E through 7026E
Minutes of September 9, 2025 and October 6, 2025
Motion carried 4-0-0.
PRESENTATIONS/PUBLIC HEARINGS/RECOGNITIONS/PROLAMATIONS
Thank you to Luke Cordes for Eagle Project Work in the City
Wayne Ehrich recognized and thanked Luke Cordes for his work on his Eagle Scout project. Luke
landscaped around the city entrance sign and the police station.
ADMINISTRATOR UPDATE
Administrator Lehner stated that Sue Dodds will be done helping at city hall soon. He is figuring out what
the next steps will be.
ENGINEERING
2025 Street and Utility Improvements
Engineer Olinger stated that Fitzgerald Excavating has utility and grading work nearly complete on both
5th and 8th streets. Concrete curb and driveways are scheduled to be poured next week with paving
planned for the end of the month. Pay application No. 2 includes work from August 30 to October 3 in
the amount of $293,639.67.
Work Change Directive Form No. 1
Engineer Olinger stated that the 2nd Street watermain work has started. This work was originally planned
to be installed using trenchless/directional drilling methods, which was intended to minimize surface
disruption. However, unanticipated bedrock within 2nd street was found, so the method of installation
was switched to more conventional excavation. A work change directive was issued with no notable
price increases anticipated.
2025 Street and Utility Improvements – Fitzgerald Excavating & Trucking -Pay Application No. 2
Motion by Brunner seconded by Kirchmann to approve pay application #2 to Fitzgerald Excavating in
the amount of $293,639.67. Motion carried 4-0-0.
Trunk Highway 60 Project
Engineer Olinger stated that a meeting was held with MnDOT planning staff on September 30 regarding
56
the 2031 Hwy 60 project. The city will need to notify MnDOT by next fall if any significant utility work
is needed in conjunction with this project.
LEGAL
FINANCIAL
OLD BUSINESS
NEW BUSINESS
MN Paid Leave
Abby Polzine from Abdo reviewed the new MN Paid Leave that the state of MN is implementing on
January 1, 2026. The plan would provide partial wage payments and job protection to individuals who have a
qualified medical or family situation.
Employee Benefits/Open Enrollment – Beth from Gallagher
Beth from Gallagher reviewed the 2026 benefits. BCBS is increasing rates by 26.44%. An alternative
option would be to consider changing to MN Healthcare Consortium, which would be a 6.14% increase.
Beth will be at city hall on November 5 to present options to employees.
2026 Proposed Enterprise Funds Budget
Jessi Sturtz from Abdo outlined the key items for consideration in this year’s enterprise fund budget.
There are currently four enterprise funds in the city, water, electric, sanitary sewer, and storm sewer.
Jessi will review the funds and bring it back to the council meeting in December for final approval.
Declare 1983 Chevrolet Tender Fire Truck as Excess Inventory
Fire Chief Wayne Ehrich stated that the Fire Department voted to dispose of the 1983 Chevrolet Tender
Fire Truck. They are requesting council approval to sell the old fire truck. Proceeds would go into the
truck fund.
Motion by Kirchmann seconded by Brunner to declare the 1983 Chevrolet Tender fire truck as excess
inventory. Motion carried 5-0-0.
Date of November Council Meeting
Administrator Lehner stated that the November council meeting falls on Veterans Day, November 11.
According to Minnesota Statutes, public business cannot be conducted on a holiday.
Motion by Brunner seconded by Bailey to reschedule the November council meeting to Wednesday,
November 12. Motion carried 5-0-0.
Schedule for Upcoming Meetings
KMU Meeting: Tuesday, October 21st @ 3:00 p.m.
EDA Meeting: Tuesday, October 28th @ 8 a.m.
City Council Meeting: Wednesday, November 12th @ 7 p.m.
COUNCIL AND STAFF GENERAL COMMENTS
Council Member Helgeson congratulated city hall and the library on winning grand prize at the Fall Festival
decorating contest. She thanked everyone for coming out and attending Fall Festival and is looking forward
to Christmas in Kenyon.
Council Member Brunner thanked all staff and the Park & Rec committee for their work on the Fall Festival.
Motion by Bailey seconded by Helgeson to adjourn the meeting at 8:45 p.m. Motion carried 5-0-0.
57
Holli Gudknecht, Deputy City Clerk Donald Kirchmann, Mayor
58
AGENDA ITEM NO. VI.A
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: November 11, 2025
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: Miscellaneous
AGENDA SECTION: PRESENTATIONS/PUBLIC HEARINGS
RECOGNITIONS/PROCLAMATIONS
SUBJECT: Presentation:
Terry Campbell of the Kenyon/Wanamingo Messenger Bid to
Publish Legal Notices for 2026
SUGGESTED ACTION: FYI only for now.
The Kenyon/Wanamingo Messenger would like to be considered for
appointment as the legal newspaper of the City of Kenyon starting in
2026.
This designation is one of the first items the Council approves in
2026.
ATTACHMENTS:
Messenger.pdf
59
60
61
AGENDA ITEM NO.
VII.A
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: November 11, 2025
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: Miscellaneous
AGENDA SECTION: ADMINISTRATOR UPDATE
SUBJECT: Part-Time Hire
SUGGESTED ACTION: Administrator Lehner will review the part-time hire posting.
MOTION NEEDED.
ATTACHMENTS:
City of Kenyon Job Posting - Part-Time Administrative Assistant.docx
62
Administrative Assistant (Part-Time)
Position Summary: The City of Kenyon is accepting applications for a part-time Administrative
Assistant. The Administrative Assistant will assist the City Administrator with various tasks including
public and confidential information. This position is responsible for invoicing, keeping track of city
calendars, supplies and correspondence and assisting with staff and public inquiries. This position is
expected to be scheduled 25-30 hours per week with possibility of evolving into a full-time position. With
evening meeting responsibilities, there is the option for this position to have a flexible schedule that
would be determined by the City Administrator. This position is not eligible for fringe benefits.
Pay Range: $20.00 - $23.00 based on qualifications, education and experience.
Closing Date: November 17th, 2025
Applicants should submit a cover letter and resume to City Administrator, Scott Lehner, at
slehner@cityofkenyon.gov. If an applicant would like to claim Veteran’s Preference Points, additional
applicable documentation should be provided.
For information on the City of Kenyon, visit our website at https://cityofkenyon.gov.
The City of Kenyon is an equal opportunity employer, and all qualified applicants will receive
consideration for employment without regard to race, color, religion, sex, sexual orientation, gender
identity, national origin, age, disability, or veteran status.
63
AGENDA ITEM NO.
VIII.A
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: November 11, 2025
SUBMITTED BY: Holli Gudknecht, Engineering
ITEM TYPE: Engineering
AGENDA SECTION: ENGINEERING
SUBJECT: 6th Street Reconstruction - LRIP Funding Application
SUGGESTED ACTION: The reconstruction of 6th Street has been a high priority of the city
for several years. This project is currently identified in the
infrastructure management plan as a project in 2028. The financial
feasibility of this project is highly dependent on outside funding.
In 2023, we applied for grant funding through the state's local road
improvement program (LRIP). This program offers grants up to $1.5
million. Although funding was not awarded in 2023, the project still
scored well. Project figures and cost estimates are provided in the
attachments. The attached resolution is needed to submit the
application for the 2025 solicitation.
Recommended Action:
Approval of Resolution 2025-26
ATTACHMENTS:
6th Street Figure and Estimate.pdf
Resolution 2025-26.pdf
64
LRIP Application - 6th Street Improvements Project Exhibit
City of Kenyon, MN November 2023 R
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>
>> KENYON - WANAMINGO >>
HIGH SCHOOL - MIDDLE SCHOOL
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l l
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l l Storm Sewer Extension to
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NEW 5' WALK
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> >> >>
EARLY CHILDHOOD
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>> CENTER TYPICAL SECTION: 6TH ST & >
>> SPRING ST (36') l
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TYPICAL SECTION: 6TH ST (36') l >> 10' TRAVEL LANE (x2)
10' TRAVEL LANE (x2) On-Site Parent Drop-Off >> Eliminate Bus Zone
8' PARKING LANE (x2)
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8' PARKING LANE (x2) l l
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NEW 5' WALK D >> >> >> >> >> D
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>> 10' WALK REPLACEMENT 10' WALK REPLACEMENT
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BUS LOADING PARENT PICKUP/DROPOFF
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Event DESIGNATED CROSSWALK IMPROVEMENT
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ATHLETIC FIELDS W/ PUSH-BUTTON RRFB TYPICAL SECTION: 6TH ST (46') CROSSWALK
BULLIS ST
Entrance
>
Project Terminus
10' TRAVEL LANE (x2)
SPRING ST
IMPROVEMENT
l > >
Project Terminus 6th St/Spring St
PAVED TRAIL TO ATHLETIC FIELDS
l
8' PARKING LANE (x1)
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8' BUS BUFFER ZONE (x1)
7TH >ST
6th St/CSAH 12 l
10' BUS TURNOUT (x1) l > l
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l PROPOSED ROADWAY
PROPOSED C&G l
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PAVED PARKING LANE
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PROPOSED SIDEWALK / DRIVEWAY
BUS BUFFER ZONE
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PROPOSED STORM SEWER
>
>>
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> PROPOSED SANITARY SEWER 0 60 120 l
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l PROPOSED WATER MAIN S
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SCALE FEET l
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65
>
l
l
Costs to be updated to 2027-28 pricing
PRELIMINARY ENGINEER'S ESTIMATE
6TH STREET IMPROVEMENTS
LOCAL ROAD IMPROVEMENT PROGRAM
CITY OF KENYON, MN
November 2023
ITEM
NO. ITEM QTY UNIT UNIT PRICE TOTAL
STREET AND SITE (ELIGIBLE)
1 MOBILIZATION 1 LS $191,200.00 $ 191,200.00
2 TRAFFIC CONTROL 1 LS $25,300.00 $ 25,300.00
3 SAWING PAVEMENT (FULL DEPTH) 450 LF $6.70 $ 3,015.00
4 REMOVE CURB & GUTTER 3,900 LF $3.40 $ 13,260.00
5 REMOVE DRIVEWAY PAVEMENT 370 SY $9.00 $ 3,330.00
6 REMOVE CONCRETE SIDEWALK 1,200 SY $9.00 $ 10,800.00
7 COMMON EXCAVATION (INCLUDING BITUMINOUS REMOVAL) 6,800 CY $20.00 $ 136,000.00
8 SUBGRADE EXCAVATION 310 CY $22.00 $ 6,820.00
9 STABILIZING AGGREGATE 310 CY $38.00 $ 11,780.00
10 SELECT GRANULAR BORROW (8") 2,100 CY $32.00 $ 67,200.00
11 AGGREGATE BASE CLASS 5 (12") 3,100 CY $39.00 $ 120,900.00
12 BITUMINOUS PAVEMENT (5") 2,300 TON $125.00 $ 287,500.00
13 DRIVEWAY PAVEMENT 370 SY $98.00 $ 36,260.00
14 B624 CONCRETE CURB & GUTTER 3,800 LF $26.00 $ 98,800.00
15 B624 CONCRETE CURB & GUTTER (KNOCK-DOWN) 800 LF $30.00 $ 24,000.00
16 6" PERF SUBGRADE DRAIN 3,800 LF $23.00 $ 87,400.00
17 4"-6" CONCRETE WALK 15,500 SF $10.00 $ 155,000.00
18 TRUNCATED DOMES 250 SF $67.00 $ 16,750.00
19 TOPSOIL & TURF RESTORATION 5,300 SY $20.00 $ 106,000.00
20 EROSION & SEDIMENT CONTROL 1 LS $35,000.00 $ 35,000.00
21 RRFB FLASHER SYSTEM 1 LS $30,000.00 $ 30,000.00
22 STRIPING 3,800 LF $2.20 $ 8,360.00
SUBTOTAL: $ 1,474,675.00
STREET & SITE - CONT. (ELIGIBLE)
23 SIDEWALK EXTENSION (CSAH 12) 3,250 SF $11.00 $ 35,750.00
24 SIDEWALK EXTENSION (SPRING ST) 3,250 SF $11.00 $ 35,750.00
26 CURB & GUTTER REMOVE & REPLACE 45 LF $56.00 $ 2,520.00
25 TRUNCATED DOMES 30 SF $67.00 $ 2,010.00
25 TOPSOIL & TURF RESTORATION 800 SY $20.00 $ 16,000.00
SUBTOTAL: $ 92,030.00
STORM SEWER (ELIGIBLE)
26 REMOVE STORM PIPE, ALL SIZES 430 EA $11.00 $ 4,730.00
27 REMOVE STORM MANHOLE 2 LF $550.00 $ 1,100.00
28 REMOVE CATCH BASIN 10 LF $550.00 $ 5,500.00
29 CONNECT TO EXISTING STORM 5 EA $1,500.00 $ 7,500.00
30 CONSTRUCT DRAINAGE MANHOLE 36 LF $1,300.00 $ 46,800.00
31 CONSTRUCT DRAINAGE INLET, 2x3 68 LF $700.00 $ 47,600.00
32 STORM SEWER CASTING ASSEMBLY 23 EA $1,600.00 $ 36,800.00
33 12" - 15" PIPE SEWER 430 LF $80.00 $ 34,400.00
34 18" - 24" PIPE SEWER 1150 EA $110.00 $ 126,500.00
SUBTOTAL: $ 310,930.00
ELIGIBLE COST SUMMARY CONSTRUCTION SUBTOTAL: $1,877,635.00
CONSTRUCTION CONTINGENCIES (10%): $187,800.00
ESTIMATED TOTAL ELIGIBLE COST: $2,065,435.00
* ENGINEERING / ADMIN COST INELIGIBLE (PROVIDED BELOW)
Page 1 of 2 66
Costs to be updated to 2027-28 pricing
PRELIMINARY ENGINEER'S ESTIMATE
6TH STREET IMPROVEMENTS
LOCAL ROAD IMPROVEMENT PROGRAM
CITY OF KENYON, MN
November 2023
ITEM
NO. ITEM QTY UNIT UNIT PRICE TOTAL
SANITARY SEWER (INELIGIBLE)
35 REMOVE SANITARY SEWER PIPE, ALL SIZES 2,030 LF $4.00 $ 8,120.00
36 REMOVE SANITARY MANHOLE 9 EA $675.00 $ 6,075.00
37 8" SEWER PIPE (PVC) 1,950 LF $80.00 $ 156,000.00
38 CONNECT TO EXISTING SANITARY SEWER 7 EA $1,400.00 $ 9,800.00
39 6" PVC SANITARY SERVICE PIPE 500 LF $73.00 $ 36,500.00
40 8"x6" PVC WYE 13 EA $600.00 $ 7,800.00
41 CONSTRUCT SANITARY MANHOLE (48") 80 LF $815.00 $ 65,200.00
42 SANITARY SEWER CASTING ASSEMBLY 10 EA $1,600.00 $ 16,000.00
43 TRACER WIRE SYSTEM (SANITARY) 1 LS $9,000.00 $ 9,000.00
SUBTOTAL: $ 314,495.00
WATERMAIN (INELIGIBLE)
44 REMOVE WATERMAIN PIPE, ALL SIZES 2,260 LF $9.00 $ 20,340.00
45 REMOVE HYDRANT 3 EA $550.00 $ 1,650.00
46 REMOVE GATE VALVE & BOX 7 EA $300.00 $ 2,100.00
47 TEMPORARY WATER SERVICE 1 LS $20,000.00 $ 20,000.00
48 CONNECT TO EXISTING WATER MAIN 7 EA $1,350.00 $ 9,450.00
49 8" WATERMAIN PIPE 2,100 LF $92.00 $ 193,200.00
50 6" WATERMAIN PIPE 170 LF $80.00 $ 13,600.00
51 HYDRANT 4 EA $6,750.00 $ 27,000.00
52 8" GATE VALVE & BOX 9 EA $4,500.00 $ 40,500.00
53 6" GATE VALVE & BOX 4 EA $2,900.00 $ 11,600.00
54 1" WATER SERVICE PIPE 640 LF $70.00 $ 44,800.00
55 1" CURB STOP & BOX 13 EA $675.00 $ 8,775.00
56 1" CORPORATION STOP W/ SADDLE 13 EA $450.00 $ 5,850.00
57 TRACER WIRE SYSTEM 1 LS $9,000.00 $ 9,000.00
58 WATERMAIN FITTINGS 850 LB $20.00 $ 17,000.00
SUBTOTAL: $ 404,525.00
INELIGIBLE COST SUMMARY CONSTRUCTION SUBTOTAL: $ 719,020.00
CONSTRUCTION CONTINGENCIES (10%): $ 143,800.00
ESTIMATED CONSTRUCTION COST: $ 862,820.00
ESTIMATED ENGINEERNG & ADMIN (CITY UTILITIES): $ 233,000.00
ESTIMATED ENGINEERNG & ADMIN (STREET & DRAINAGE): $ 557,700.00
ESTIMATED TOTAL INELIGIBLE COST: $ 1,653,520.00
PROJECT FUNDING SUMMARY
LRIP SHARE LOCAL SHARE TOTAL
ELIGIBLE CONSTRUCTION COSTS (STREET & DRAINAGE): $1,500,000.00 $565,435.00 $ 2,065,435.00
INELIGIBLE CONSTUCTION COSTS (CITY UTILITIES, ENGINEERING, & ADMIN): $0.00 $1,653,520.00 $ 1,653,520.00
TOTALS: $1,500,000.00 $2,218,955.00 $ 3,718,955.00
Page 2 of 2 67
RESOLUTION 2025-26
CITY OF KENYON
COUNTY OF GOODHUE
STATE OF MINNESOTA
RESOLUTION AUTHORIZING THE PURSUIT OF 2025 LOCAL ROAD IMPROVEMENT PROGRAM FUNDING
FOR THE 6th STREET RECONSTRUCTION PROJECT
WHEREAS, the 6th Street reconstruction project includes the full depth reconstruction paved surfaces,
sidewalks, and utilities within 6th Street from CSAH 12 (Huseth Street) to Spring Street. Safety
improvements also include sidewalk extensions along Spring Street and CSAH 12 (Huseth Street) and
various pedestrian crossing improvements within 6th Street, and
WHEREAS, the 6th Street Reconstruction project provides opportunity to reconstruct a heavily traveled,
regionally significant roadway and install much needed pedestrian improvements, and
WHEREAS, the Local Road Improvement Program (LRIP) administered by the Minnesota Department of
Transportation makes available up to $1,500,000 to apply towards projects on local roads that are
regionally significant, result in safety improvements, address transportation deficiencies, and
contribute to economic development, and
WHEREAS, the Local Road Improvement Program (LRIP) requires a city, such as Kenyon, that is not a
State Aid city, to have a county sponsor and the support of the County Board, and
WHEREAS, the proposed year for project construction is 2025.
2028
NOW, THEREFORE BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF KENYON, MINNESOTA:
1. The City Council hereby supports the 6th Street Reconstruction project, as described above, and
2. The City Council hereby supports the City's pursuit of Local Road Improvement Program (LRIP)
funding and authorizes staff to prepare and submit such application, and
3. The City Council hereby seeks the support by resolution of Goodhue County to act as Sponsor for
the City of Kenyon’s Local Road Improvement Program funding application and the associated
project for 6th Street Reconstruction project, and
4. The City Council hereby commits to funding project elements not eligible for LRIP funding, ensuring
the project will comply with all LRIP funding requirements, and following the project schedule as
presented in the application.
Adopted by the City Council of the City of Kenyon on this 12th day of November, 2025.
________________________
Don Kirchmann, Mayor
ATTEST:
_____________________________
Scott Lehner, City Administrator
68
AGENDA ITEM NO.
VIII.B
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: November 11, 2025
SUBMITTED BY: Holli Gudknecht, Engineering
ITEM TYPE: Engineering
AGENDA SECTION: ENGINEERING
SUBJECT: 2025 Street & Utility Improvements
SUGGESTED ACTION: Crews are currently paving the initial lift of pavement within 5th
Street and 8th Street. They are also patching pavements within 2nd
Street and Forest Street. Over the next week, Fitzgerald will be
grading topsoil and placing sod, before wrapping up work for the
year.
The attached pay application includes work completed over the past
month. One more pay application is anticipated next month. At this
time, we also anticipate a corrective change order to revise
completion dates and costs for the 2nd Street watermain work.
Recommended Action:
Approval of Pay Application #3
ATTACHMENTS:
2025 Street and Utility_Pay Application No. 3.pdf
69
Contractor's Application for Payment
Owner: CITY OF KENYON Owner's Project No.: N/A
Engineer: BOLTON & MENK Engineer's Project No.: 24X.134934.000
Contractor: FITZGERALD EXCAVATING & TRUCKING INC Agency's Project No.: N/A
Project: 2025 STREET & UTILITY IMPROVEMENTS
Contract: N/A
Application No.: 3 Application Date: 11/12/2025
Application Period: From 10/4/2025 to 10/31/2025
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) $ 866,194.47
5. Retainage
a. 5% X $ 866,194.47 Work Completed $ 43,309.72
b. X $ - Stored Materials $ -
c. Total Retainage (Line 5.a + Line 5.b) $ 43,309.72
6. Amount eligible to date (Line 4 - Line 5.c) $ 822,884.75
7. Less previous payments $ 328,351.24
8. Amount due this application $ 494,533.51
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. 70
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.134934.000
Contractor: FITZGERALD EXCAVATING & TRUCKING INC Contractor's Project No.:
Project: 2025 STREET & UTILITY IMPROVEMENTS Agency's Project No.:
Contract:
Application No.: 3 Application Period: From 10/04/25 to 10/31/25 Application Date: 11/12/25
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 0.32 12,000.00 12,000.00 32% 25,500.00
2 CLEARING 6.00 EACH 1,000.00 6,000.00 5.00 5,000.00 5.00 5,000.00 5,000.00 83% 1,000.00
3 GRUBBING 6.00 EACH 500.00 3,000.00 4.00 2,000.00 6.00 3,000.00 3,000.00 100% -
4 SALVAGE SIGN 5.00 EACH 50.00 250.00 1.00 50.00 2.00 100.00 100.00 40% 150.00
5 SAWING CONCRETE PAVEMENT (FULL DEPTH) 95.00 LF 7.00 665.00 - - 88.00 616.00 616.00 93% 49.00
6 SAWING BITUMINOUS PAVEMENT (FULL DEPTH) 402.00 LF 5.00 2,010.00 - - 198.00 990.00 990.00 49% 1,020.00
7 REMOVE CURB AND GUTTER 1,305.00 LF 5.00 6,525.00 1,179.00 5,895.00 1,164.00 5,820.00 5,820.00 89% 705.00
8 REMOVE CONCRETE DRIVEWAY PAVEMENT 128.00 SY 10.00 1,280.00 - - 84.50 845.00 845.00 66% 435.00
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 2,059.60 8,238.40 8,238.40 42% 11,389.60
11 REMOVE CONCRETE WALK 480.00 SF 2.00 960.00 - - 237.10 474.20 474.20 49% 485.80
12 EXCAVATION - COMMON (P) 2,857.00 CY 13.00 37,141.00 - - 1,190.00 15,470.00 15,470.00 42% 21,671.00
13 EXCAVATION - SUBGRADE (P) 1,394.00 CY 13.00 18,122.00 - - 682.00 8,866.00 8,866.00 49% 9,256.00
14 EXPLORATORY EXCAVATION 8.00 HR 300.00 2,400.00 4.00 1,200.00 4.00 1,200.00 1,200.00 50% 1,200.00
15 SELECT GRANULAR EMBANKMENT (CV) (P) 1,394.00 CY 25.00 34,850.00 - - 682.00 17,050.00 17,050.00 49% 17,800.00
16 GEOTEXTILE FABRIC TYPE 9 5,574.00 SY 2.50 13,935.00 - - 1,984.40 4,961.00 4,961.00 36% 8,974.00
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 - - 455.00 11,375.00 11,375.00 39% 17,800.00
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 - - 1.00 1,000.00 1,000.00 100% -
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 - - 1,079.30 16,459.33 16,459.33 47% 18,325.92
28 SUMP PUMP SERVICE 13.00 EACH 1,000.00 13,000.00 - - 11.00 11,000.00 11,000.00 85% 2,000.00
29 DRAIN OUTLET DESIGN SPECIAL (END SECTION) 1.00 EACH 400.00 400.00 - - 1.00 400.00 400.00 100% -
30 6" PVC PIPE DRAIN CLEANOUT 7.00 EACH 300.00 2,100.00 - - 6.00 1,800.00 1,800.00 86% 300.00
31 CONCRETE STEP 170.00 SF 30.00 5,100.00 - - 77.90 2,337.00 2,337.00 46% 2,763.00
32 4" CONCRETE WALK 355.00 SF 7.50 2,662.50 - - 260.60 1,954.50 1,954.50 73% 708.00
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 - - 1,102.00 28,431.60 28,431.60 104% (1,083.60)
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 - - 102.50 9,045.63 9,045.63 59% 6,398.12
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 - - 57.00 5,415.00 5,415.00 80% 1,330.00
39 TRUNCATED DOMES 10.00 SF 55.00 550.00 - - - - - 550.00
40 TRAFFIC CONTROL 1.00 LS 14,000.00 14,000.00 0.25 3,500.00 0.32 4,480.00 4,480.00 32% 9,520.00
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 - - 1.00 500.00 500.00 50% 500.00
43 EROSION CONTROL SUPERVISOR 1.00 LS 500.00 500.00 0.38 187.50 0.38 187.50 187.50 38% 312.50
44 STORM DRAIN INLET PROTECTION 30.00 EACH 200.00 6,000.00 1.00 200.00 3.00 600.00 600.00 10% 5,400.00
45 SILT FENCE; TYPE MS 235.00 LF 2.50 587.50 - - 90.00 225.00 225.00 38% 362.50
46 SEDIMENT CONTROL LOG TYPE WOOD FIBER 240.00 LF 5.00 1,200.00 - - 240.00 1,200.00 1,200.00 100% -
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
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
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. 71
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.134934.000
Contractor: FITZGERALD EXCAVATING & TRUCKING INC Contractor's Project No.:
Project: 2025 STREET & UTILITY IMPROVEMENTS Agency's Project No.:
Contract:
Application No.: 3 Application Period: From 10/04/25 to 10/31/25 Application Date: 11/12/25
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 ($) ($) ($) (%) ($)
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 2.00 800.00 2.00 800.00 800.00 100% -
57 REMOVE SEWER PIPE (SANITARY) 340.00 LF 5.00 1,700.00 339.00 1,695.00 339.00 1,695.00 1,695.00 100% 5.00
58 CONNECT TO EXISTING SANITARY SEWER 1.00 EACH 1,500.00 1,500.00 1.00 1,500.00 1.00 1,500.00 1,500.00 100% -
59 8"X6" PVC WYE 12.00 EACH 375.00 4,500.00 11.00 4,125.00 16.00 6,000.00 6,000.00 133% (1,500.00)
60 8" PVC PIPE SEWER 424.00 LF 65.00 27,560.00 358.00 23,270.00 391.00 25,415.00 25,415.00 92% 2,145.00
61 6" PVC SANITARY SERVICE PIPE 400.00 LF 40.00 16,000.00 - - 276.00 11,040.00 11,040.00 69% 4,960.00
62 2" PE PRESSURE SEWER SERVICE 105.00 LF 40.00 4,200.00 108.00 4,320.00 108.00 4,320.00 4,320.00 103% (120.00)
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 14.70 7,350.00 14.70 7,350.00 7,350.00 100% -
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 - - 4.00 18,000.00 18,000.00 100% -
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 - - 1.50 2,100.00 2,100.00 50% 2,100.00
78 SANITARY SEWER TRACER SYSTEM 1.00 LS 2,600.00 2,600.00 - - 1.00 2,600.00 2,600.00 100% -
79 REMOVE GATE VALVE AND BOX 16.00 EACH 300.00 4,800.00 5.00 1,500.00 11.00 3,300.00 3,300.00 69% 1,500.00
80 REMOVE CURB STOP AND BOX 22.00 EACH 150.00 3,300.00 - - 19.00 2,850.00 2,850.00 86% 450.00
81 REMOVE HYDRANT 6.00 EACH 400.00 2,400.00 1.00 400.00 4.00 1,600.00 1,600.00 67% 800.00
82 REMOVE WATER MAIN 1,806.00 LF 5.00 9,030.00 674.00 3,370.00 1,216.00 6,080.00 6,080.00 67% 2,950.00
83 TEMPORARY WATER SERVICE 1.00 LS 20,000.00 20,000.00 0.50 10,000.00 0.86 17,200.00 17,200.00 86% 2,800.00
84 CONNECT TO EXISTING WATER MAIN 12.00 EACH 1,500.00 18,000.00 3.00 4,500.00 8.00 12,000.00 12,000.00 67% 6,000.00
85 DISCONNECT EXISTING WATER MAIN (P) 3.00 EACH 900.00 2,700.00 - - 3.00 2,700.00 2,700.00 100% -
86 HYDRANT (8.0' BURY) 5.00 EACH 6,600.00 33,000.00 1.00 6,600.00 4.00 26,400.00 26,400.00 80% 6,600.00
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 - - 2.00 600.00 600.00 11% 4,800.00
89 1" CORPORATION STOP 27.00 EACH 450.00 12,150.00 1.00 450.00 20.00 9,000.00 9,000.00 74% 3,150.00
90 6" GATE VALVE AND BOX 16.00 EACH 2,675.00 42,800.00 3.00 8,025.00 9.00 24,075.00 24,075.00 56% 18,725.00
91 8" GATE VALVE AND BOX 2.00 EACH 3,500.00 7,000.00 2.00 7,000.00 2.00 7,000.00 7,000.00 100% -
92 10" GATE VALVE AND BOX 2.00 EACH 6,000.00 12,000.00 - - 1.00 6,000.00 6,000.00 50% 6,000.00
93 1" CURB STOP AND BOX 27.00 EACH 500.00 13,500.00 1.00 500.00 20.00 10,000.00 10,000.00 74% 3,500.00
94 1" TYPE PE PIPE 765.00 LF 35.00 26,775.00 30.00 1,050.00 516.00 18,060.00 18,060.00 67% 8,715.00
95 DIRECTIONAL DRILL SERVICE BELOW CSAH 12 2.00 EACH 5,000.00 10,000.00 - - 2.00 10,000.00 10,000.00 100% -
96 6" PVC WATERMAIN 65.00 LF 50.00 3,250.00 17.50 875.00 63.50 3,175.00 3,175.00 98% 75.00
97 8" PVC WATERMAIN 645.00 LF 57.00 36,765.00 617.00 35,169.00 645.00 36,765.00 36,765.00 100% -
98 10" PVC WATERMAIN 1,130.00 LF 75.00 84,750.00 - - 140.00 10,500.00 10,500.00 12% 74,250.00
99 10" PVC WATERMAIN (DIRECTIONAL DRILLED) 780.00 LF 185.00 144,300.00 - - 422.00 78,070.00 78,070.00 54% 66,230.00
100 4" INSULATION 99.00 SY 50.00 4,950.00 2.00 100.00 37.00 1,850.00 1,850.00 37% 3,100.00
101 WATERMAIN FITTINGS 2,992.00 LB 15.00 44,880.00 478.00 7,170.00 1,971.00 29,565.00 29,565.00 66% 15,315.00
EJCDC C-620 Contractor's Application for Payment
Unit Price 2 of 5
(c) 2018 National Society of Professional Engineers for EJCDC. All rights reserved. 72
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.134934.000
Contractor: FITZGERALD EXCAVATING & TRUCKING INC Contractor's Project No.:
Project: 2025 STREET & UTILITY IMPROVEMENTS Agency's Project No.:
Contract:
Application No.: 3 Application Period: From 10/04/25 to 10/31/25 Application Date: 11/12/25
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 ($) ($) ($) (%) ($)
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 - - 0.40 2,000.00 2,000.00 40% 3,000.00
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 - - 1.00 400.00 400.00 100% -
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 - - 1.00 100.00 100.00 100% -
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 0.50 5,000.00 0.80 8,000.00 8,000.00 80% 2,000.00
1002 SALVAGE SIGN 1.00 EACH 50.00 50.00 1.00 50.00 1.00 50.00 50.00 100% -
1003 SAWING BITUMINOUS PAVEMENT (FULL DEPTH) 516.00 LF 5.00 2,580.00 452.00 2,260.00 476.00 2,380.00 2,380.00 92% 200.00
1004 REMOVE CURB & GUTTER 315.00 LF 5.00 1,575.00 328.00 1,640.00 328.00 1,640.00 1,640.00 104% (65.00)
1005 REMOVE BITUMINOUS DRIVEWAY PAVEMENT 34.00 SY 7.00 238.00 - - 44.00 308.00 308.00 129% (70.00)
1006 REMOVE BITUMINOUS PAVEMENT 1,541.00 SY 5.00 7,705.00 1,659.10 8,295.50 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 1,216.00 19,456.00 1,216.00 19,456.00 19,456.00 100% -
1008 EXCAVATION - SUBGRADE (P) 347.00 CY 16.00 5,552.00 347.00 5,552.00 347.00 5,552.00 5,552.00 100% -
1009 SELECT GRANULAR EMBANKMENT (CV) (P) 347.00 CY 25.00 8,675.00 347.00 8,675.00 347.00 8,675.00 8,675.00 100% -
1010 GEOTEXTILE FABRIC TYPE 9 2,847.00 SY 2.25 6,405.75 1,984.00 4,464.00 1,984.00 4,464.00 4,464.00 70% 1,941.75
1011 AGGREGATE BASE (CV) CLASS 5 (P) 526.00 CY 25.00 13,150.00 526.00 13,150.00 526.00 13,150.00 13,150.00 100% -
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 11,925.00 822.00 12,330.00 822.00 12,330.00 12,330.00 103% (405.00)
1016 6" PVC PIPE DRAIN CLEANOUT 4.00 EACH 300.00 1,200.00 4.00 1,200.00 4.00 1,200.00 1,200.00 100% -
1017 4" CONCRETE WALK 3,535.00 SF 7.50 26,512.50 - - 3,451.00 25,882.50 25,882.50 98% 630.00
1018 6" CONCRETE WALK 335.00 SF 12.25 4,103.75 - - 254.50 3,117.63 3,117.63 76% 986.12
1019 TRUNCATED DOMES 90.00 SF 55.00 4,950.00 - - 90.00 4,950.00 4,950.00 100% -
1020 CONCRETE CURB AND GUTTER DESIGN B618 855.00 LF 25.75 22,016.25 - - 888.40 22,876.30 22,876.30 104% (860.05)
1021 7" CONCRETE VALLEY GUTTER 117.00 SY 95.00 11,115.00 - - 101.00 9,595.00 9,595.00 86% 1,520.00
1022 7" CONCRETE DRIVEWAY PAVEMENT (COMMERCIAL) 40.00 SY 92.50 3,700.00 - - 32.80 3,034.00 3,034.00 82% 666.00
1023 CONCRETE SILL 420.00 LF 12.50 5,250.00 - - 413.00 5,162.50 5,162.50 98% 87.50
1024 TRAFFIC CONTROL (5TH ST) 1.00 LS 1,525.00 1,525.00 0.50 762.50 0.80 1,220.00 1,220.00 80% 305.00
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
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 - - 700.00 3,500.00 3,500.00 1167% (3,200.00)
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
73
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.134934.000
Contractor: FITZGERALD EXCAVATING & TRUCKING INC Contractor's Project No.:
Project: 2025 STREET & UTILITY IMPROVEMENTS Agency's Project No.:
Contract:
Application No.: 3 Application Period: From 10/04/25 to 10/31/25 Application Date: 11/12/25
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 ($) ($) ($) (%) ($)
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 1.00 400.00 1.00 400.00 400.00 100% -
1038 REMOVE WATERMAIN PIPE 538.00 LF 5.00 2,690.00 553.00 2,765.00 553.00 2,765.00 2,765.00 103% (75.00)
1039 CONNECT TO EXIST WATERMAIN 2.00 EACH 1,500.00 3,000.00 2.00 3,000.00 2.00 3,000.00 3,000.00 100% -
1040 ADJUST VALVE BOX 2.00 EACH 300.00 600.00 - - 2.00 600.00 600.00 100% -
1041 6" GATE VALVE & BOX 3.00 EACH 2,500.00 7,500.00 3.00 7,500.00 3.00 7,500.00 7,500.00 100% -
1042 6" PVC WATERMAIN 15.00 LF 3,500.00 52,500.00 0.40 1,400.00 0.40 1,400.00 1,400.00 3% 51,100.00
1043 8" PVC WATERMAIN 520.00 LF 55.00 28,600.00 494.80 27,214.00 494.80 27,214.00 27,214.00 95% 1,386.00
1044 HYDRANT (8' BURY) 1.00 EACH 6,500.00 6,500.00 1.00 6,500.00 1.00 6,500.00 6,500.00 100% -
1045 WATERMAIN FITTINGS 300.00 LB 15.25 4,575.00 457.90 6,982.98 457.90 6,982.98 6,982.98 153% (2,407.98)
1046 WATERMAIN TRACER SYSTEM (5TH ST) 1.00 LS 5,000.00 5,000.00 1.00 5,000.00 1.00 5,000.00 5,000.00 100% -
1047 REMOVE MANHOLE OR CATCH BASIN 1.00 EACH 500.00 500.00 1.00 500.00 1.00 500.00 500.00 100% -
1048 REMOVE SEWER PIPE (STORM) 85.00 LF 9.00 765.00 71.00 639.00 71.00 639.00 639.00 84% 126.00
1049 CONNECT TO EXISTING STORM 2.00 EACH 1,250.00 2,500.00 2.00 2,500.00 2.00 2,500.00 2,500.00 100% -
1050 CONNECT TO EXISTING DRAINAGE STRUCTURE 1.00 EACH 1,500.00 1,500.00 1.00 1,500.00 1.00 1,500.00 1,500.00 100% -
1051 18" PIPE SEWER 46.00 LF 55.00 2,530.00 72.20 3,971.00 72.20 3,971.00 3,971.00 157% (1,441.00)
1052 STORM SEWER CASTING ASSEMBLY 2.00 EACH 1,200.00 2,400.00 - - 3.00 3,600.00 3,600.00 150% (1,200.00)
1053 CONSTRUCT DRAINAGE STRUCTURE DESIGN SPECIAL (R-1) 4.30 LF 450.00 1,935.00 4.30 1,935.00 4.30 1,935.00 1,935.00 100% -
1054 CONSTRUCT DRAINAGE STRUCTURE DESIGN 48-4022 5.20 LF 500.00 2,600.00 5.20 2,600.00 5.20 2,600.00 2,600.00 100% -
1055 CONSTRUCTION ALLOWANCE (5TH ST) 18,000.00 UNIT 1.00 18,000.00 20,846.40 20,846.40 20,846.40 20,846.40 20,846.40 116% (2,846.40)
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 0.80 1,600.00 1,600.00 80% 400.00
3002 TREE CLEARING 1.00 EACH 1,200.00 1,200.00 1.00 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 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 - - 15.00 75.00 75.00 100% -
3006 EXCAVATION - COMMON (P) 167.00 CY 16.00 2,672.00 - - 167.00 2,672.00 2,672.00 100% -
3007 4" CONCRETE WALK 1,545.00 SF 7.50 11,587.50 - - 1,540.00 11,550.00 11,550.00 100% 37.50
3008 6" CONCRETE WALK 85.00 SF 12.25 1,041.25 - - 81.00 992.25 992.25 95% 49.00
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 - - 15.00 386.25 386.25 100% -
3011 7" CONCRETE DRIVEWAY PAVEMENT (COMMERCIAL) 25.00 SY 92.50 2,312.50 - - 19.20 1,776.00 1,776.00 77% 536.50
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
3015 FERTILIZER TYPE 3 23.00 LB 2.50 57.50 - - - - - 57.50
3016 SODDING 535.00 SY 7.00 3,745.00 - - - - - 3,745.00
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. 74
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.134934.000
Contractor: FITZGERALD EXCAVATING & TRUCKING INC Contractor's Project No.:
Project: 2025 STREET & UTILITY IMPROVEMENTS Agency's Project No.:
Contract:
Application No.: 3 Application Period: From 10/04/25 to 10/31/25 Application Date: 11/12/25
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 ($) ($) ($) (%) ($)
3017 RAPID STABILIZATION METHOD 2 268.00 SY 3.00 804.00 - - - - - 804.00
3018 INSTALL SIGN 1.00 EACH 350.00 350.00 - - - - - 350.00
3019 TOPSOIL PREPARATION 535.00 SY 2.50 1,337.50 - - - - - 1,337.50
3020 TURF MAINTENANCE (RED WING AVE WALK) 30.00 DAY 500.00 15,000.00 - - - - - 15,000.00
3021 CONSTRUCTION ALLOWANCE (RED WING AVE WALK) 1,000.00 UNIT 1.00 1,000.00 - - - - - 1,000.00
Original Contract Totals $ 2,294,629.25 $ 345,632.88 $ 866,194.47 $ - $ 866,194.47 38% $ 1,428,434.78
EJCDC C-620 Contractor's Application for Payment
Unit Price 5 of 5
(c) 2018 National Society of Professional Engineers for EJCDC. All rights reserved. 75
AGENDA ITEM NO. X.A
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: November 11, 2025
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: **Financial
AGENDA SECTION: FINANCIAL
SUBJECT: **FINANCIAL
Financial Reports and Checks for October
SUGGESTED ACTION: Approved as part of the Consent Agenda
ATTACHMENTS:
REVENUE.pdf
EXPENSE.pdf
CHECKS.pdf
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AGENDA ITEM NO. XI.A
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: November 11, 2025
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: Old Business
AGENDA SECTION: OLD BUSINESS
SUBJECT: 2026 Final Budget
Jessi Sturtz from Abdo will review the final numbers for the 2026
budget.
SUGGESTED ACTION: No action required.
This will be approved by resolution at the December council meeting.
ATTACHMENTS:
Kenyon, City of - Budget Memo 10.29.25.pdf
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BUDGET MEMO
TO: CITY ADMINISTRATOR
FROM: JESSI STURTZ - ABDO FINANCIAL SOLUTIONS
SUBJECT: 2026 FINAL BUDGET WORKSHOP
DATE: 11/12/2025
Introduction
Upon your request, we have summarized some of the key items for consideration in this year’s budget to Council.
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 $128,541 or 9.18% from 2025.
o The general levy decreased $105,436 or -13.24%.
▪ 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 the missed levy over the next three years for a total of $19,000 for 2026, 2027 and 2028.
o The fire levy increased by $2,349 or 2.41%.
▪ Factors relating to this increase are an increase for pagers/maintenance.
o The library levy increased by $14,690 or 10.48%.
▪ 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.
109
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 5% increase on health insurance premiums.
Tax Levy Summary
Overall, the property tax levy includes levies for general operations, EDA, capital equipment and improvements, street
replacement, and debt service. The 2025 levy and 2026 proposed property tax levies are listed below:
Increase Percent
Estimated 2026 (Decrease) from Change from
2025 Levy Levy 2025 2025 Fund #
General Levy $ 796,525 $ 691,089 $ (105,436) -13.24% 101
Capital Levy - 116,500 116,500 100.00% 202
Fire Levy 97,613 99,962 2,349 2.41% 203
Library Levy 140,137 154,817 14,680 10.48% 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 $ 1,528,541 $ 128,541 9.18%
Tax Capacity $ 1,765,386 $ 1,822,872 $ 57,486 3.26%
City Tax Rate* 79.30% 83.85% 4.55%
*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.
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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%
83.85%
77.13% 79.30%
80% 73.96%
60%
40%
20%
0%
2023 2024 2025 2026
Tax Rate
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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 $ 496 $ 524 $ 28
Residential 200,000 171,500 1,360 1,438 78
Residential 300,000 280,500 2,224 2,352 128
Residential 400,000 389,500 3,089 3,266 177
Commercial 500,000 500,000 7,336 7,756 421
Note: change in market value has not been assumed
General Fund Budget Summary
Actual Actual YTD Budget Budget Amount
2023 2024 9.30.25 2025 2026 Change
Revenues
Property taxes $ 677,537 $ 738,415 $ - $ 797,278 $ 691,089 $ (106,189)
Licenses and permits 12,401 13,088 12,139 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 39,576 96,250 93,700 (2,550)
Fines and forfeitures 14,588 13,837 9,839 12,000 15,000 3,000
Interest earnings 18,999 13,440 30,018 10,000 15,000 5,000
Miscellaneous 20,274 27,443 11,640 13,580 13,580 -
Sale of fixed assets 7,325 (0) 455 - - -
Other financing sources 145,092 149,793 97,491 143,000 163,000 (20,000)
Prior Period Adjustment - (35,648) - - - -
Total Revenues 1,671,286 1,760,695 267,846 1,829,378 1,751,221 (118,157)
Revenue Key Changes:
• Property taxes - decrease 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 9.30.25 2025 2026 Change
Expenditures
City Council $ 21,346 $ 18,197 $ 2,420 $ 13,600 $ 17,930 $ 4,330
City Administration 349,967 339,206 312,760 368,060 328,010 (40,050)
Elections 1,421 2,780 - - 4,000 4,000
Auditing 43,557 19,558 20,284 18,000 20,000 2,000
City Attorney 48,390 68,327 25,349 50,000 60,000 10,000
City Engineer 14,400 13,230 6,340 15,000 15,000 -
General Government 113,347 116,203 138,018 107,200 200,635 93,435
Law Enforcement 531,451 671,397 433,038 579,837 544,946 (34,891)
Streets 525,815 307,245 232,623 438,950 292,880 (146,070)
Recycling 46,360 46,214 34,765 - 46,500 46,500
Street lighting 29,894 30,049 19,001 30,500 30,500 -
Swimming Pool 136,704 146,743 111,127 163,350 116,370 (46,980)
Parks 80,377 76,250 48,347 104,850 67,040 (37,810)
Gunderson House 15,188 17,738 14,949 17,800 7,410 (10,390)
Community Garden 20 41 55 - - -
Total Expenditures 1,958,238 1,873,176 1,399,076 1,907,147 1,751,221 (155,926)
Excess Revenues (Expenditures) $ (286,952) $ (112,481) $ (1,131,230) $ (77,769) $ - $ 37,769
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Expenditure Key Changes:
• City Administrator -
o Decrease in wages and benefits due to adding Abdo Financials Solutions.
o Decrease in miscellaneous line item 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 for Abdo Workforce Solutions for payroll processing.
• Law Enforcement -
o Decrease in numerous line items to align more with prior years.
o Decrease due to removing capital and transfers and moving it to its own fund.
• Streets -
o Decrease in numerous line items to align more with prior years.
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.
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Gunderson House , 0.4%
City Council , 1.2%
Swimming Pool , 6.6% City Administration , 18.7%
Parks , 3.8%
Street lighting, 1.7%
Recycling , 2.7% Elections , 0.2%
Auditing , 1.1%
City Engineer , 0.9%
City Attorney , 3.4%
Streets , 16.7%
General
Government ,
11.5%
Law Enforcement , 31.1%
Budget Detail - By Fund
The following financial reports are attached:
• Revenues
• Expenses
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CITY OF KENYON
Page 1
ABDO REVENUE BUDGET
2024 2025 2025 2026
Act Code Last Dim Descr 2023 Amt Budget 2024 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 $4,761.40 $3,500.00
101-00000-32002 RENTAL PROPERTY LICENSE $60.00 $100.00 $0.00 $0.00 $1,760.25 $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 $3,956.58 $5,000.00
101-00000-32220 BUILD. PERM. NEW HOME DIS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
101-00000-32240 ANIMAL LICENSE $505.59 $350.00 $548.35 $400.00 $1,085.47 $500.00
101-00000-33900 DIVIDENDS $1,018.49 $500.00 $3,155.28 $0.00 $50.19 $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 $740.00 $500.00
101-00000-34109 CHARGES FOR SERVICES $3,679.66 $6,000.00 $3,780.69 $3,500.00 $581.44 $3,500.00
101-00000-34409 REIMBURSEMENTS $1,210.00 $0.00 $17,869.00 $0.00 $0.00 $0.00
101-00000-34790 SALE OF EXCESS EQUIPMENT $539.92 $0.00 $0.00 $0.00 $0.00 $0.00
101-00000-35300 PAY PAL/SQUARE FEE $137.25 $80.00 $206.79 $0.00 $167.12 $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 $7,839.50 $0.00
101-00000-36210 INTEREST EARNINGS $17,371.00 $150.00 $8,264.71 $10,000.00 $29,968.22 $15,000.00
101-00000-36220 RENT - LAND $2,148.00 $2,000.00 $2,415.00 $2,400.00 $2,090.00 $2,400.00
101-00000-38050 CABLE TV FRANCHISE FEES $7,359.76 $9,600.00 $5,162.35 $7,000.00 $2,979.38 $4,000.00
101-00000-39101 PROCEEDS FROM SALE OF LAN $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
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 $69,597.27 $48,710.00 $24,216.51 $32,630.00 $56,679.55 $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 $691,089.00
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 $1,376,805.00
41100 GENERAL GOVERNMENT
101-41100-31120 TRANSFER-KMU IN LIEU OF T $62,937.01 $68,000.00 $66,083.97 $68,000.00 $19,741.19 $68,000.00
101-41100-31130 SHARED FACILITY - KMU $62,155.00 $74,000.00 $74,000.00 $75,000.00 $77,750.00 $75,000.00
41100 GENERAL GOVERNMENT $125,092.01 $142,000.00 $140,083.97 $143,000.00 $97,491.19 $143,000.00
42100 LAW ENFORCEMENT
101-42100-31110 CURRENT AD VALOREM TAXES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
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CITY OF KENYON
Page 2
ABDO REVENUE BUDGET
2024 2025 2025 2026
Act Code Last Dim Descr 2023 Amt Budget 2024 Amt Budget YTD Amt Budget
101-42100-32001 LICENSES & PERMITS $734.19 $700.00 $569.90 $700.00 $575.00 $700.00
101-42100-33401 LOCAL GOVERNMENT AID $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
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
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
101-42100-34108 CHARGES FOR TRAINING $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
101-42100-34412 REIMBURSEMENTS-POLICE $1,086.36 $0.00 $0.00 $0.00 $1,093.84 $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 $9,839.12 $15,000.00
101-42100-35210 TOW/IMPOUND FEE REIMBURS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
101-42100-35300 PAY PAL/SQUARE FEE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
101-42100-36200 MISCELLANEOUS REVENUE $295.00 $0.00 $4,497.37 $0.00 $389.34 $0.00
101-42100-39200 TRANSFERS INTERFUND $0.00 $0.00 $0.00 $0.00 $0.00 $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 $12,816.41 $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
101-43000-33404 STATE GRANTS & AIDS $0.00 $0.00 $0.00 $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
101-43100-31110 CURRENT AD VALOREM TAXES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
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
101-45124-31110 CURRENT AD VALOREM TAXES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
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 $22,013.49 $30,000.00
101-45124-34721 SWIMMING POOL CONCESSIO $4,812.89 $4,500.00 $3,532.07 $5,000.00 $1,811.87 $5,000.00
101-45124-35300 PAY PAL/SQUARE FEE $7.00 $0.00 $124.55 $0.00 $5.25 $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 $23,830.61 $35,000.00
8
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Act Code Last Dim Descr 2023 Amt Budget 2024 Amt Budget YTD Amt Budget
45200 PARKS
101-45200-31110 CURRENT AD VALOREM TAXES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
101-45200-33100 FEDERAL GRANTS AND AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
101-45200-33630 COUNTY AID $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
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 $1,352.20 $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 $1,352.20 $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
45400 COMMUNITY GARDEN $0.00 $0.00 $135.00 $0.00 $100.00 $0.00
101 GENERAL FUND $1,671,825.57 $1,754,385.00 $1,760,694.82 $1,829,377.72 $267,845.98 $1,751,221.00
202 CAPITAL OUTLAY
00000 GENERAL REVENUE
202-00000-35108 REIMBURSE FOR 2023 PROJEC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
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 $15,200.00
202-42000-39208 TRANSFER FROM GENERAL FU $9,000.00 $9,000.00 $9,000.00 $0.00 $105,000.00 $0.00
42000 PUBLIC SAFETY $9,000.00 $9,000.00 $9,000.00 $0.00 $105,000.00 $15,200.00
43100 STREETS
202-43100-31110 CURRENT AD VALOREM TAXES $0.00 $0.00 $0.00 $0.00 $0.00 $66,400.00
202-43100-39209 TRANSFER FROM GENERAL FU $45,000.00 $45,000.00 $45,000.00 $0.00 $45,000.00 $0.00
43100 STREETS $45,000.00 $45,000.00 $45,000.00 $0.00 $45,000.00 $66,400.00
45000 CULTURE & RECREATION
202-45000-31110 CURRENT AD VALOREM TAXES $0.00 $0.00 $0.00 $0.00 $0.00 $30,200.00
202-45000-33400 STATE GRANTS & AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
202-45000-39201 TRANSFER FROM GENERAL FU $23,000.00 $58,000.00 $15,000.00 $0.00 $48,000.00 $0.00
45000 CULTURE & RECREATION $23,000.00 $58,000.00 $15,000.00 $0.00 $48,000.00 $30,200.00
45300 GUNDERSON HOUSE
202-45300-31110 CURRENT AD VALOREM TAXES $0.00 9
$0.00 $0.00 $0.00 $0.00 $4,700.00
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45300 GUNDERSON HOUSE $0.00 $0.00 $0.00 $0.00 $0.00 $4,700.00
48100 GEN GOVMNT CAPITAL OUTLAY
202-48100-33400 STATE GRANTS & AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
202-48100-39340 CAPITAL LEASE PROCEEDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
48100 GEN GOVMNT CAPITAL OUTLAY $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
48200 PUBLIC SAFETY CAPITAL OUTLAY
202-48200-33400 STATE GRANTS & AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
202-48200-34409 REIMBURSEMENTS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
202-48200-34790 SALE OF EXCESS EQUIPMENT $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
202-48200-39201 TRANSFER FROM GENERAL FU $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
202-48200-39208 TRANSFER FROM GENERAL FU $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
48200 PUBLIC SAFETY CAPITAL OUTLAY $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
48300 STREETS & HWY CAPITAL OUTLAY
202-48300-34790 SALE OF EXCESS EQUIPMENT $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
202-48300-36200 MISCELLANEOUS REVENUE $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
202 CAPITAL OUTLAY $203,037.50 $181,650.00 $142,586.00 $0.00 $198,000.00 $116,500.00
203 FIRE
00000 GENERAL REVENUE
203-00000-31110 CURRENT AD VALOREM TAXES $93,248.50 $100,709.00 $100,709.00 $97,613.00 $0.00 $99,962.00
203-00000-33400 STATE GRANTS & AIDS $47,835.00 $10,000.00 $0.00 $10,000.00 $11,000.00 $10,000.00
203-00000-33401 LOCAL GOVERNMENT AID $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
203-00000-33420 STATE FIRE AID $33,793.68 $33,000.00 $39,078.36 $33,000.00 -$39,099.61 $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 $93,785.00 $65,293.37 $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
203-00000-35108 REIMBURSE FOR 2023 PROJEC $116,081.00 $0.00 $0.00 $0.00 $0.00 $0.00
203-00000-36105 SPECIAL ASSESS. -DEL UTILITI $0.00 $210.00 $0.00 $210.00 $0.00 $0.00
203-00000-36200 MISCELLANEOUS REVENUE $0.00 $0.00 $250.00 $0.00 $22.09 $0.00
203-00000-36210 INTEREST EARNINGS $2,223.80 $75.00 $11,158.00 $75.00 $0.00 $75.00
203-00000-36230 DONATIONS $0.00 $0.00 $1,600.00 $0.00 $50.00 $0.00
203-00000-36235 Donation - Donor Restricted $0.00 $0.00 $68,966.77 $0.00 $10,000.00 $0.00
203-00000-39201 TRANSFER FROM GENERAL FU $250,000.00 $0.00 $78,925.00 $0.00 $0.00 $0.00
203-00000-39207 TRANSFER FROM CAPITAL FUN $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $637,171.45 $255,372.69 $419,814.82 $234,683.00 $52,265.85 $236,822.00
42200 FIRE
203-42200-36105 SPECIAL ASSESS. -DEL UTILITI $266.00 $0.00 $266.00 $0.00 $0.00 $0.00
203-42200-39201 TRANSFER FROM GENERAL FU $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
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Act Code Last Dim Descr 2023 Amt Budget 2024 Amt Budget YTD Amt Budget
42200 FIRE $266.00 $0.00 $266.00 $0.00 $0.00 $0.00
203 FIRE $637,437.45 $255,372.69 $420,080.82 $234,683.00 $52,265.85 $236,822.00
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 $154,817.00
204-00000-33620 LIBRARY COUNTY AID $41,453.98 $45,028.23 $45,028.22 $49,685.00 $24,842.53 $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 $787.50 $700.00
204-00000-35103 LIBRARY FINES $424.58 $200.00 $297.44 $200.00 $297.98 $200.00
204-00000-36200 MISCELLANEOUS REVENUE $873.05 $519.77 $1,968.25 $500.00 $2,940.08 $750.00
204-00000-36210 INTEREST EARNINGS $1,648.00 $90.00 $2,884.00 $90.00 $0.00 $90.00
204-00000-39202 TRANSFER FROM ENTERPRISE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $181,702.41 $182,413.00 $186,943.54 $191,512.00 $28,868.09 $211,080.00
204 LIBRARY $181,702.41 $182,413.00 $186,943.54 $191,512.00 $28,868.09 $211,080.00
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
205-00000-35105 LEASE - IND. PARK LAND $0.00 $0.00 $0.00 $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
205-00000-36200 MISCELLANEOUS REVENUE $608.75 $0.00 $0.00 $0.00 $0.00 $0.00
205-00000-36210 INTEREST EARNINGS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
205-00000-39202 TRANSFER FROM ENTERPRISE $0.00 $0.00 $0.00 $0.00 $0.00 $11,147.00
205-00000-39207 TRANSFER FROM CAPITAL FUN $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $30,407.39 $31,731.00 $31,782.55 $92,447.30 $450.00 $96,396.00
46200 SEMMCHRA DEED GRANT
205-46200-33100 FEDERAL GRANTS AND AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
205-46200-33404 STATE GRANTS & AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
46200 SEMMCHRA DEED GRANT $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
205 ECONOMIC DEVELOPMENT AUTHORITY $30,407.39 $31,731.00 $31,782.55 $92,447.30 $450.00 $96,396.00
210 POLICE FORFEITURES
00000 GENERAL REVENUE
210-00000-35200 FORFEITURES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
210 POLICE FORFEITURES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
230 SPECIAL PURPOSE DONATIONS
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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
41000 GENERAL GOVERNMENT
230-41000-36230 DONATIONS $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
230-42000-36340 DONATIONS-PUBLIC SAFETY $50,307.47 $0.00 $2,805.60 $0.00 $3,115.00 $0.00
42000 PUBLIC SAFETY $50,307.47 $0.00 $2,805.60 $0.00 $3,115.00 $0.00
42200 FIRE
230-42200-36230 DONATIONS $0.00 $0.00 $100.00 $0.00 $0.00 $0.00
230-42200-36235 Donation - Donor Restricted $0.00 $0.00 $0.00 $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 $24,003.47 $0.00
45000 CULTURE & RECREATION $20,470.10 $0.00 $31,153.75 $0.00 $24,003.47 $0.00
45500 LIBRARY
230-45500-36230 DONATIONS $474.74 $0.00 $5,497.00 $0.00 $1,760.00 $0.00
45500 LIBRARY $474.74 $0.00 $5,497.00 $0.00 $1,760.00 $0.00
230 SPECIAL PURPOSE DONATIONS $73,632.31 $140.00 $42,558.35 $0.00 $28,878.47 $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
240-00000-36210 INTEREST EARNINGS $0.00 $0.00 $0.00 $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
00000 GENERAL REVENUE
301-00000-36210 INTEREST EARNINGS $169.00 $0.00 $0.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $169.00 $0.00 $0.00 $0.00 $0.00 $0.00
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 $10,409.75 $11,059.00 $0.00 $0.00 $0.00 $0.00
303 2016 FIRST STREET IMPROVEMENTS 12
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Act Code Last Dim Descr 2023 Amt Budget 2024 Amt Budget YTD Amt Budget
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
310-47000-39207 TRANSFER FROM CAPITAL FUN $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
47000 DEBT SERVICE $140,299.25 $146,104.00 $189,520.94 $177,006.00 $0.00 $123,822.00
310 2020A GO BOND (RW, BUS PK, 2ND $142,771.25 $146,104.00 $194,413.94 $177,006.00 $0.00 $123,822.00
320 2016B GO USDA BOND FIRE HALL
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 13
$0.00 $720.00 $0.00 $0.00 $0.00
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Act Code Last Dim Descr 2023 Amt Budget 2024 Amt Budget YTD Amt Budget
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
321-47200-39206 TRANSFER FROM DEBT SERV. $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
321-47200-39207 TRANSFER FROM CAPITAL FUN $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
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
323-47000-39310 GO BOND PROCEEDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
323-47000-39312 PREMIUM ON BONDS ISSUED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
47000 DEBT SERVICE $951.90 $0.00 $6,976.90 $0.00 $0.00 $0.00
47300 2023 Pearl Creek/Street Improv
323-47300-36210 INTEREST EARNINGS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
47300 2023 Pearl Creek/Street Improv $0.00 $0.00 $0.00 $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
47000 DEBT SERVICE
325-47000-36100 SPECIAL ASSESSMENTS $0.00 $0.00 $0.00 $0.00 $5,641.57 $0.00
325-47000-39310 GO BOND PROCEEDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
325-47000-39312 PREMIUM ON BONDS ISSUED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
325-47000-39320 Premiums on Bonds Sold $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
47000 DEBT SERVICE $0.00 $0.00 $0.00 $0.00 $5,641.57 $0.00
325 2025 Street Projects $0.00 $0.00 $0.00 $0.00 $5,641.57 $77,500.00
331 2020 FREIGHTLINER 114SD
47000 DEBT SERVICE
331-47000-39207 TRANSFER FROM CAPITAL FUN $36,525.00 $36,525.00 $36,522.78 $36,523.00 $0.00 $0.00
47000 DEBT SERVICE $36,525.00 $36,525.00 $36,522.78 $36,523.00 $0.00 $0.00
331 2020 FREIGHTLINER 114SD $36,525.00 14
$36,525.00 $36,522.78 $36,523.00 $0.00 $0.00
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Act Code Last Dim Descr 2023 Amt Budget 2024 Amt Budget YTD Amt Budget
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
47000 DEBT SERVICE
336-47000-39207 TRANSFER FROM CAPITAL FUN $8,145.36 $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 $3,889.00 $0.00 $0.00 $0.00
340 RED WING AVE CAPITAL PROJECT
00000 GENERAL REVENUE
340-00000-36210 INTEREST EARNINGS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
43100 STREETS
340-43100-36101 SPECIAL ASSESSMENTS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
340-43100-36210 INTEREST EARNINGS $0.00 $0.00 $11,697.34 $10,000.00 $0.00 $10,000.00
340-43100-39202 TRANSFER FROM ENTERPRISE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
340-43100-39310 GO BOND PROCEEDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
340-43100-39312 PREMIUM ON BONDS ISSUED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
43100 STREETS $0.00 $0.00 $11,697.34 $10,000.00 $0.00 $10,000.00
47100 2016 FIRE HALL BOND CIP NOTES
340-47100-39202 TRANSFER FROM ENTERPRISE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
47100 2016 FIRE HALL BOND CIP NOTES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
340 RED WING AVE CAPITAL PROJECT $0.00 $0.00 $11,697.34 $10,000.00 $0.00 $10,000.00
402 2004 SUNSET HOME TAX INCREMENT
00000 GENERAL REVENUE
402-00000-31050 TAX INCREMENTS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
402-00000-31110 CURRENT AD VALOREM TAXES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
402-00000-36210 INTEREST EARNINGS $376.00 $0.00 $0.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $376.00 $0.00 $0.00 $0.00 $0.00 $0.00
402 2004 SUNSET HOME TAX INCREMENT $376.00 $0.00 $0.00 $0.00 $0.00 $0.00
405 2023 Street Overlay Proj
43100 STREETS
405-43100-35108 REIMBURSE FOR 2023 PROJEC $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
47000 DEBT SERVICE 15
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Act Code Last Dim Descr 2023 Amt Budget 2024 Amt Budget YTD Amt Budget
405-47000-39310 GO BOND PROCEEDS $585,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
405-47000-39312 PREMIUM ON BONDS ISSUED $21,247.00 $0.00 $0.00 $0.00 $0.00 $0.00
47000 DEBT SERVICE $606,247.00 $0.00 $0.00 $0.00 $0.00 $0.00
405 2023 Street Overlay Proj $606,247.00 $0.00 $0.00 $0.00 $0.00 $0.00
420 INDUSTRIAL PARK
00000 GENERAL REVENUE
420-00000-33100 FEDERAL GRANTS AND AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
420-00000-36210 INTEREST EARNINGS $2,989.29 $0.00 $4,928.85 $0.00 $0.00 $0.00
420-00000-39202 TRANSFER FROM ENTERPRISE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
420-00000-39310 GO BOND PROCEEDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
420-00000-39312 PREMIUM ON BONDS ISSUED $0.00 $0.00 $0.00 $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
425 2025 Street Project
43100 STREETS
425-43100-39310 GO BOND PROCEEDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
425-43100-39312 PREMIUM ON BONDS ISSUED $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
47000 DEBT SERVICE
425-47000-39310 GO BOND PROCEEDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
425-47000-39312 PREMIUM ON BONDS ISSUED $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
425 2025 Street Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
430 2016 FIRST ST CAPITAL PROJECT
43100 STREETS
430-43100-36210 INTEREST EARNINGS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
430-43100-39200 TRANSFERS INTERFUND $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
430 2016 FIRST ST CAPITAL PROJECT $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
601 WATER
00000 GENERAL REVENUE
601-00000-33100 FEDERAL GRANTS AND AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
601-00000-33400 STATE GRANTS & AIDS $0.00 $0.00 $0.00 $0.00 $452.93 $0.00
601-00000-33407 PERA AID $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
601-00000-33430 STATE SEMMCHRA GRANT $0.00 $0.00 $0.00 $0.00 $2,691.27 $0.00
601-00000-33439 PENSION REVENUE $3.00 16
$0.00 $1,341.00 $0.00 $0.00 $0.00
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Act Code Last Dim Descr 2023 Amt Budget 2024 Amt Budget YTD Amt Budget
601-00000-34101 THAW WATER SERVICE/METER $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
601-00000-34409 REIMBURSEMENTS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
601-00000-34790 SALE OF EXCESS EQUIPMENT $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
601-00000-35000 NSF/RECON/SHUTOFF NOTICE $25.00 $0.00 $0.00 $0.00 $480.00 $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
601-00000-36200 MISCELLANEOUS REVENUE $1,020.26 $0.00 $0.00 $0.00 $462.00 $0.00
601-00000-36210 INTEREST EARNINGS $41,745.39 $35,000.00 $44,012.86 $17,000.00 $13,640.23 $25,000.00
601-00000-36225 POLE CONTACT CHARGE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
601-00000-36226 Water Tower Lease $0.00 $7,200.00 $8,635.00 $7,200.00 $5,400.00 $7,200.00
601-00000-36227 Electric Pole Lease $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
601-00000-37110 WATER SALES $436,462.24 $500,000.00 $424,853.43 $400,000.00 $303,129.98 $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 $1,717.26 $2,500.00
601-00000-39202 TRANSFER FROM ENTERPRISE $0.00 $0.00 $0.00 $0.00 $0.00 $25,000.00
601-00000-39900 CONTRIBUTED CAP FROM GOV $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
601-00000-39999 PRIOR PERIOD ADJUSTMENT $0.00 $0.00 -$25,070.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $498,415.27 $556,592.00 $460,800.69 $427,400.00 $327,973.67 $460,400.00
49440 WATER - GENERAL
601-49440-33900 DIVIDENDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
49440 WATER - GENERAL $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
601 WATER $498,415.27 $556,592.00 $460,800.69 $427,400.00 $327,973.67 $460,400.00
602 SANITARY SEWER
00000 GENERAL REVENUE
602-00000-31110 CURRENT AD VALOREM TAXES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
602-00000-33100 FEDERAL GRANTS AND AIDS $0.00 $0.00 $0.00 $0.00 $5,815.01 $0.00
602-00000-33400 STATE GRANTS & AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
602-00000-33407 PERA AID $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
602-00000-33439 PENSION REVENUE $3.00 $0.00 $778.00 $0.00 $0.00 $0.00
602-00000-33900 DIVIDENDS $433.86 $0.00 $1,344.04 $0.00 $0.00 $0.00
602-00000-34407 UTILITY CONNECTION FEES $7,235.19 $5,000.00 $5,400.00 $5,000.00 $5,400.00 $5,000.00
602-00000-34409 REIMBURSEMENTS $0.00 $0.00 $0.00 $0.00 $6,784.00 $0.00
602-00000-34790 SALE OF EXCESS EQUIPMENT $3,084.90 $0.00 $2,916.18 $0.00 $0.00 $0.00
602-00000-35108 REIMBURSE FOR 2023 PROJEC $0.00 $0.00 $0.00 $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 $6,582.10 $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 17
$500,000.00 $584,486.00 $526,000.00 $92,188.27 $526,000.00
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Act Code Last Dim Descr 2023 Amt Budget 2024 Amt Budget YTD Amt Budget
602-00000-39202 TRANSFER FROM ENTERPRISE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
602-00000-39207 TRANSFER FROM CAPITAL FUN $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
602-00000-39900 CONTRIBUTED CAP FROM GOV $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
602-00000-39999 PRIOR PERIOD ADJUSTMENT $0.00 $0.00 -$84,101.15 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $746,242.67 $529,620.00 $606,183.45 $585,500.00 $116,769.38 $581,000.00
602 SANITARY SEWER $746,242.67 $529,620.00 $606,183.45 $585,500.00 $116,769.38 $581,000.00
603 ELECTRIC
00000 GENERAL REVENUE
603-00000-33400 STATE GRANTS & AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
603-00000-33407 PERA AID $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
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
603-00000-34140 TRENCHING & LAYING WIRE F $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
603-00000-34790 SALE OF EXCESS EQUIPMENT $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
603-00000-35000 NSF/RECON/SHUTOFF NOTICE $6,108.92 $6,320.00 $0.00 $6,000.00 $2,040.00 $6,000.00
603-00000-36101 SPECIAL ASSESSMENTS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
603-00000-36105 SPECIAL ASSESS. -DEL UTILITI $0.00 $85.00 $0.00 $0.00 $0.00 $0.00
603-00000-36200 MISCELLANEOUS REVENUE $8,658.97 $0.00 $10,687.46 $0.00 $1,126.20 $0.00
603-00000-36210 INTEREST EARNINGS $222,116.60 $200,000.00 $201,175.17 $200,000.00 $72,821.47 $200,000.00
603-00000-36211 INT INCOME-CITY INTF LOAN- $0.00 $0.00 $816.00 $0.00 $551.00 $0.00
603-00000-36212 INT INC-CITY INTF LOAN $0.00 $0.00 $1,478.00 $0.00 $0.00 $0.00
603-00000-36214 INT INC-CITY LIQUOR INTF L $0.00 $0.00 $0.00 $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 $7,200.00 $50,000.00
603-00000-36261 GARBAGE BILLING FEE - Tax $3,743.17 $38,000.00 $20,571.67 $38,000.00 $0.00 $21,000.00
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 $746,592.68 $1,200,000.00
603-00000-37420 COMMERCIAL & INDUST ELEC $297,557.52 $300,000.00 $195,214.79 $300,000.00 $169,943.54 $300,000.00
603-00000-37425 ELECTRIC SALES TAX $14,770.22 $0.00 $0.00 $0.00 $0.00 $0.00
603-00000-37430 DEMAND ELECTRIC SALES $722,852.44 $650,000.00 $591,368.02 $650,000.00 $458,118.16 $650,000.00
603-00000-37440 PUBLIC STREET & HWY ELEC S $45,680.84 $45,000.00 $31,713.16 $22,600.00 $22,383.10 $22,600.00
603-00000-37460 ELECTRIC PENALTIES $8,529.15 $8,000.00 $7,375.96 $45,000.00 $6,326.22 $8,000.00
603-00000-37470 SECURITY LIGHT SALES $3,157.49 $3,000.00 $2,870.00 $3,000.00 $2,060.00 $3,000.00
603-00000-37485 CAPX2020-TRANSMISSION REV $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
603-00000-37500 SOLAR SUBSCRIPTION $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
603-00000-39202 TRANSFER FROM ENTERPRISE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
603-00000-39999 PRIOR PERIOD ADJUSTMENT $0.00 $0.00 -$134,124.00 $0.00 -$0.62 $0.00
18
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2024 2025 2025 2026
Act Code Last Dim Descr 2023 Amt Budget 2024 Amt Budget YTD Amt Budget
00000 GENERAL REVENUE $2,375,824.92 $2,507,705.00 $2,024,041.99 $2,523,900.00 $1,498,247.75 $2,471,900.00
49590 ELECTRIC - GENERAL
603-49590-33900 DIVIDENDS $0.00 $0.00 $4,002.00 $0.00 $14.14 $0.00
603-49590-34409 REIMBURSEMENTS $0.00 $0.00 $0.00 $0.00 $750.00 $0.00
49590 ELECTRIC - GENERAL $0.00 $0.00 $4,002.00 $0.00 $764.14 $0.00
49600 NON-OPERATING
603-49600-37482 CMPAS INCOME DISTRIBUTIO $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
603-49600-37483 CMPAS REGULATORY ASSET DI $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
603-49600-37484 MISO UNDER RECOV & TU PAY $8,592.18 $0.00 $0.00 $0.00 $0.00 $0.00
603-49600-39104 SALE OF UTILITIES PLUS ENER $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
49600 NON-OPERATING $8,592.18 $0.00 $0.00 $0.00 $0.00 $0.00
603 ELECTRIC $2,384,417.10 $2,507,705.00 $2,028,043.99 $2,523,900.00 $1,499,011.89 $2,471,900.00
605 STORM SEWER
00000 GENERAL REVENUE
605-00000-33400 STATE GRANTS & AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
605-00000-33407 PERA AID $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
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
605-00000-39202 TRANSFER FROM ENTERPRISE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
605-00000-39900 CONTRIBUTED CAP FROM GOV $0.00 $0.00 $0.00 $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
605-43251-33100 FEDERAL GRANTS AND AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
605-43251-33400 STATE GRANTS & AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
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
605-43251-36200 MISCELLANEOUS REVENUE $2,414.00 $0.00 $0.00 $0.00 $0.00 $0.00
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
605-43251-37203 STORM SEWER UTILITY FEE $480.71 $0.00 $0.00 $0.00 $0.00 $0.00
605-43251-39207 TRANSFER FROM CAPITAL FUN $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
43251 STORM SEWER UTIL & MAINT $67,737.38 $57,000.00 $88,585.02 $132,000.00 $20,368.12 $132,000.00
49700 OPERATING TRANSFERS OUT
605-49700-39200 TRANSFERS INTERFUND $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
49700 OPERATING TRANSFERS OUT $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
605 STORM SEWER $67,743.38 $57,000.00 $102,396.01 $132,000.00 $20,368.12 $132,000.00
609 LIQUOR
19
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Act Code Last Dim Descr 2023 Amt Budget 2024 Amt Budget YTD Amt Budget
00000 GENERAL REVENUE
609-00000-33400 STATE GRANTS & AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
609-00000-33407 PERA AID $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
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
609-00000-34409 REIMBURSEMENTS $0.00 $0.00 $0.00 $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-SNOWDRIFTE $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 $7,735.30 $45,000.00
609-00000-36250 ATM REVENUE $5,788.84 $6,000.00 $3,571.80 $5,000.00 $1,782.15 $5,000.00
609-00000-36255 LOTTERY SCRATCH OFF COMM $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
609-00000-37811 LIQUOR-OFF-SALE $173,769.03 $173,250.00 $172,687.53 $190,000.00 $111,023.42 $195,000.00
609-00000-37812 BEER - OFF-SALE $286,846.52 $330,000.00 $291,091.32 $330,000.00 $190,851.27 $335,000.00
609-00000-37813 WINE - OFF-SALE $29,182.72 $36,000.00 $27,417.05 $36,000.00 $17,454.12 $40,000.00
609-00000-37815 OTHER MERCHANDISE-OFF SA $7,175.16 $8,500.00 $8,977.83 $8,000.00 $5,356.23 $8,000.00
609-00000-37816 TOBACCO SALES $12,441.92 $18,000.00 $13,223.78 $15,000.00 $7,302.00 $17,000.00
609-00000-37817 THC SALES $0.00 $0.00 $0.00 $0.00 $3,413.51 $7,000.00
609-00000-37820 MACHINE COMMISSIONS $6,034.67 $9,800.00 $7,736.98 $9,000.00 $4,103.96 $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 $80,066.41 $175,000.00
609-00000-37912 BEER ON-SALE $145,867.30 $155,000.00 $160,107.15 $155,000.00 $111,579.33 $165,000.00
609-00000-37916 FOOD-ON SALE $23,126.93 $27,000.00 $21,857.79 $30,000.00 $13,936.92 $30,000.00
00000 GENERAL REVENUE $883,544.85 $990,600.00 $907,682.08 $1,006,000.00 $554,623.54 $1,039,000.00
609 LIQUOR $883,544.85 $990,600.00 $907,682.08 $1,006,000.00 $554,623.54 $1,039,000.00
900 GASB 34
00000 GENERAL REVENUE
900-00000-31000 CURRENT AD VALOREM TAXES -$1,823.00 $0.00 $1,561.00 $0.00 $0.00 $0.00
900-00000-31020 DELINQUENT TAXES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
900-00000-33300 STATE REVENUE FOR PERA PE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
900-00000-33400 STATE GRANTS & AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
900-00000-33407 PERA AID $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
900-00000-33439 PENSION REVENUE $966.00 $0.00 $16,739.00 $0.00 $0.00 $0.00
900-00000-34790 SALE OF EXCESS EQUIPMENT $0.00 $0.00 $36,594.00 $0.00 $0.00 $0.00
900-00000-35108 REIMBURSE FOR 2023 PROJEC -$116,081.00 $0.00 $0.00 $0.00 $0.00 $0.00
900-00000-36000 MISC - LOAN $0.00 $0.00 $0.00 $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
900-00000-36190 CAPITAL CONTRIB.FROM DEVE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
900-00000-39310 GO BOND PROCEEDS -$585,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
900-00000-39320 Premiums on Bonds Sold -$21,247.00 20
$0.00 $0.00 $0.00 $0.00 $0.00
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Act Code Last Dim Descr 2023 Amt Budget 2024 Amt Budget YTD Amt Budget
900-00000-39340 CAPITAL LEASE PROCEEDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
900-00000-39998 PRIOR YEAR ADJUSTMENT $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE -$758,235.00 $0.00 $8,548.00 $0.00 $0.00 $0.00
42000 PUBLIC SAFETY
900-42000-33420 STATE FIRE AID $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
900-42000-39310 GO BOND PROCEEDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
42000 PUBLIC SAFETY $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
43100 STREETS
900-43100-39310 GO BOND PROCEEDS $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
900 GASB 34 -$758,235.00 $0.00 $8,548.00 $0.00 $0.00 $0.00
$7,573,424.29 $7,394,516.69 $7,135,734.92 $7,391,797.02 $3,110,580.81 $7,529,030.00
21
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ABDO EXPENSE BUDGET
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Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
101 GENERAL FUND
41000 GENERAL GOVERNMENT
E 101-41000-609 LOAN PRINCIPAL-INTERFUND KM $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 $51.45 $50.00 $40.00
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 $2,420.12 $13,600.00 $17,930.00
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 $165,884.39 $203,000.00 $169,000.00
E 101-41310-102 SALARIES - OVERTIME $9,631.93 $18,405.27 $0.00 $3,565.73 $15,000.00 $0.00
E 101-41310-121 PERA - EMPLOYER SHARE $16,012.25 $13,919.81 $14,621.00 $12,371.58 $18,000.00 $15,400.00
E 101-41310-122 FICA - EMPLOYER SHARE $5,459.73 $25,547.02 $14,910.00 $3,811.32 $18,360.00 $15,710.00
E 101-41310-130 INSURANCE - MED/DENT/LIFE/DIS $88,151.95 $61,663.45 $89,645.00 $67,576.89 $90,000.00 $73,310.00
E 101-41310-131 EMPLOYER H.S.A.EXPENSE $0.00 $5,775.02 $0.00 $6,750.00 $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 $94.21 $0.00 $0.00
E 101-41310-150 INSURANCE - WORKERS COMP $1,900.00 $668.29 $870.00 $725.67 $2,500.00 $790.00
E 101-41310-311 CONFERENCE & TRAINING $676.29 $0.00 $1,500.00 $1,391.49 $1,500.00 $2,000.00
E 101-41310-324 OUTSIDE SERVICES $21,815.03 $63,153.00 $0.00 $37,063.65 $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/LIABILIT $1,565.67 $577.69 $960.00 $911.40 $1,100.00 $480.00
E 101-41310-430 MISCELLANEOUS $120.52 $263.03 $0.00 $8,239.00 $0.00 $0.00
E 101-41310-433 DUES AND SUBSCRIPTIONS $2,956.18 $688.00 $1,100.00 $852.00 $1,100.00 $1,100.00
41310 CITY ADMINISTRATION $349,966.91 $339,205.60 $320,022.75 $312,760.06 $368,060.00 $328,010.00
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
E 101-41410-430 MISCELLANEOUS $480.00 $709.80 $0.00 $0.00 $0.00 $500.00
41410 ELECTIONS $1,421.25 22
$2,779.56 $2,500.00 $0.00 $0.00 $4,000.00 130
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Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
41530 AUDITING
E 101-41530-301 AUDITING $43,557.17 $19,557.50 $15,000.00 $20,283.50 $18,000.00 $20,000.00
41530 AUDITING $43,557.17 $19,557.50 $15,000.00 $20,283.50 $18,000.00 $20,000.00
41610 CITY ATTORNEY
E 101-41610-304 LEGAL $48,390.03 $68,326.50 $25,000.00 $25,349.48 $50,000.00 $60,000.00
41610 CITY ATTORNEY $48,390.03 $68,326.50 $25,000.00 $25,349.48 $50,000.00 $60,000.00
41700 CITY ENGINEER
E 101-41700-303 ENGINEERING $14,400.00 $13,229.50 $10,000.00 $6,339.50 $15,000.00 $15,000.00
41700 CITY ENGINEER $14,400.00 $13,229.50 $10,000.00 $6,339.50 $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 $187.82 $0.00 $560.00
E 101-41940-130 INSURANCE - MED/DENT/LIFE/DIS $3,650.97 $0.00 $3,783.00 $286.89 $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 A $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 $808.06 $2,500.00 $2,500.00
E 101-41940-210 OPERATING SUPPLIES & EXPENSE $4,747.00 $8,109.78 $10,000.00 $6,386.10 $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 $6,429.08 $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 $12,485.25 $19,000.00 $19,000.00
E 101-41940-309 COMPUTER SUPPORT $6,494.00 $12,085.37 $2,500.00 $8,201.72 $6,000.00 $12,000.00
E 101-41940-321 UTILITIES-PHONE/INTERNET/CAB $10,976.62 $10,258.29 $9,700.00 $5,487.22 $10,000.00 $10,000.00
E 101-41940-324 OUTSIDE SERVICES $0.00 $9,657.83 $0.00 $10,172.76 $11,000.00 $25,000.00
E 101-41940-335 MISC BANK CHARGES $95.00 $60.00 $200.00 $949.00 $200.00 $1,500.00
E 101-41940-339 PAY PAL/SQUARE FEES $118.62 $204.58 $50.00 $130.24 $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/LIABILIT $13,729.92 $5,421.64 $7,000.00 $9,507.55 $16,100.00 $9,980.00
E 101-41940-381 UTILITIES-ELECTRIC & WATER $3,359.79 $3,219.14 $3,665.00 $2,155.14 $3,500.00 $3,500.00
E 101-41940-383 UTILITIES-NATURAL GAS $3,107.00 $1,371.47 $1,580.00 $1,571.05 $3,500.00 $3,500.00
E 101-41940-384 UTILITIES-REFUSE/RECYCLING $559.58 $509.93 $455.00 $376.41 $600.00 $600.00
E 101-41940-385 UTILITIES-SEWER CHARGES $1,159.37 $1,880.93 $1,120.00 $1,448.17 $1,300.00 $2,000.00
E 101-41940-400 REPAIRS AND MAINT $4,268.44 $7,353.86 $3,500.00 $7,975.25 $5,000.00 $10,000.00
E 101-41940-430 MISCELLANEOUS $2,680.81 $3,027.11 $7,000.00 $45,047.00 $3,000.00 $3,000.00
E 101-41940-433 DUES AND SUBSCRIPTIONS $12,624.01 $10,976.51 $7,000.00 $9,892.94 $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
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 KM $0.00 $0.00 $8,000.00 $0.00 $0.00 $0.00
E 101-41940-610 LOAN INTEREST - INTERFUND KM $0.00 23
$0.00 $4,000.00 $0.00 $0.00 $0.00
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Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
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 $138,018.44 $107,200.00 $200,635.00
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 $175,057.28 $286,000.00 $273,860.00
E 101-42100-102 SALARIES - OVERTIME $24,446.02 $59,249.06 $31,000.00 $36,705.10 $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 RE $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 $41,445.28 $50,580.00 $59,980.00
E 101-42100-122 FICA - EMPLOYER SHARE $1,801.52 $23,011.72 $5,754.00 $8,072.08 $22,000.00 $4,910.00
E 101-42100-130 INSURANCE - MED/DENT/LIFE/DIS $27,716.86 $20,760.15 $24,323.00 $16,846.41 $30,000.00 $17,560.00
E 101-42100-131 EMPLOYER H.S.A.EXPENSE $1,218.76 $3,787.52 $0.00 $1,518.75 $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 $53.28 $200.00 $0.00
E 101-42100-150 INSURANCE - WORKERS COMP $20,824.94 $12,199.75 $10,060.00 $15,591.65 $12,000.00 $15,750.00
E 101-42100-151 INSURANCE - WORK COMP DEDUC $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 $2,481.92 $5,000.00 $4,000.00
E 101-42100-211 CLEANING SUPPLIES $0.00 $316.98 $0.00 $51.52 $200.00 $200.00
E 101-42100-212 MOTOR FUELS, LUBES, ADDITIVE $11,728.00 $12,992.78 $6,500.00 $7,540.63 $13,000.00 $13,000.00
E 101-42100-213 FIREARM AND AMMO PURCHASES $1,612.89 $2,090.89 $780.00 $1,597.02 $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 $13,966.01 $9,460.00 $10,000.00
E 101-42100-309 COMPUTER SUPPORT $0.00 $0.00 $0.00 $2,304.88 $0.00 $1,500.00
E 101-42100-311 CONFERENCE & TRAINING $2,747.72 $8,904.53 $3,000.00 $3,245.20 $3,000.00 $3,000.00
E 101-42100-321 UTILITIES-PHONE/INTERNET/CAB $6,540.48 $7,768.16 $4,220.00 $6,710.04 $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/SQUARE 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 $302.45 $1,000.00 $1,000.00
E 101-42100-360 INSURANCE - PROPERTY/LIABILIT $29,017.36 $10,964.41 $15,470.00 $19,621.70 $20,213.00 $20,310.00
E 101-42100-381 UTILITIES-ELECTRIC & WATER $2,224.37 $2,438.56 $1,000.00 $1,718.87 $2,500.00 $2,500.00
E 101-42100-383 UTILITIES-NATURAL GAS $1,221.44 $2,982.81 $1,500.00 $783.60 $1,500.00 $1,500.00
E 101-42100-384 UTILITIES-REFUSE/RECYCLING $432.07 $398.30 $400.00 $293.49 $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 $8,527.68 $2,000.00 $6,000.00
E 101-42100-418 UNIFORMS $6,607.70 $5,687.48 $2,400.00 $5,854.80 $2,800.00 $4,000.00
E 101-42100-429 PERMITS AND LICENSES $0.00 $91.94 $1,200.00 $183.88 $500.00 $500.00
E 101-42100-430 MISCELLANEOUS $3,523.94 $1,951.06 $1,000.00 $7,937.07 $3,000.00 $3,000.00
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
24
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Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
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 $15,000.00 $15,000.00 $0.00
42100 LAW ENFORCEMENT $531,451.21 $671,396.50 $508,066.05 $433,037.68 $579,837.00 $544,946.00
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 -$224.89 $9,200.00 $9,500.00
E 101-43100-130 INSURANCE - MED/DENT/LIFE/DIS $35,760.50 $34,463.16 $41,082.00 $28,534.12 $48,000.00 $40,000.00
E 101-43100-131 EMPLOYER H.S.A.EXPENSE $1,078.12 $1,500.01 $0.00 $2,850.24 $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 $3,518.80 $7,500.00 $3,370.00
E 101-43100-151 INSURANCE - WORK COMP DEDUC $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 $3,271.40 $10,000.00 $10,000.00
E 101-43100-212 MOTOR FUELS, LUBES, ADDITIVE $11,919.00 $6,856.49 $12,000.00 $3,567.70 $12,000.00 $10,000.00
E 101-43100-224 STREET MAINTENANCE $78,457.78 $34,982.13 $80,000.00 $37,136.97 $80,000.00 $40,000.00
E 101-43100-225 BOULEVARD of ROSES $1,521.76 $602.08 $2,000.00 $1,145.53 $2,000.00 $2,000.00
E 101-43100-303 ENGINEERING $0.00 $0.00 $0.00 $1,835.00 $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/CAB $1,530.00 $1,372.54 $1,255.00 $1,416.07 $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/LIABILIT $9,405.55 $3,845.16 $7,526.00 $8,591.00 $10,000.00 $10,390.00
E 101-43100-381 UTILITIES-ELECTRIC & WATER $2,190.09 $1,890.66 $1,625.00 $1,228.76 $2,200.00 $2,200.00
E 101-43100-383 UTILITIES-NATURAL GAS $4,229.52 $2,584.07 $4,500.00 $2,802.25 $4,500.00 $4,500.00
E 101-43100-384 UTILITIES-REFUSE/RECYCLING $553.97 $539.18 $555.00 $376.44 $600.00 $600.00
E 101-43100-385 UTILITIES-SEWER CHARGES $1,610.17 $1,602.32 $1,600.00 $1,152.84 $1,650.00 $2,100.00
E 101-43100-400 REPAIRS AND MAINT $20,113.72 $13,204.58 $14,000.00 $4,870.44 $15,000.00 $15,000.00
E 101-43100-414 OSHA/SAFETY CLOTH. & EQUIP $535.77 $319.04 $700.00 $448.86 $700.00 $700.00
E 101-43100-418 UNIFORMS $740.57 $373.90 $500.00 $464.23 $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 $45,000.00 $45,000.00 $0.00
43100 STREETS $525,815.09 $307,245.34 $376,324.85 $232,622.68 $438,950.00 $292,880.00
43160 STREET LIGHTING
E 101-43160-387 UTILITIES-STR. LIGHTS - ALLEYS $26,247.72 $26,563.56 $23,420.00 $16,833.20 $27,000.00 $27,000.00
E 101-43160-388 UTILITIES-STR. LIGHTS-MAIN/GU $3,646.04 25
$3,485.11 $3,790.00 $2,168.24 $3,500.00 $3,500.00 133
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Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
43160 STREET LIGHTING $29,893.76 $30,048.67 $27,210.00 $19,001.44 $30,500.00 $30,500.00
43250 RECYCLING
E 101-43250-386 RECYCLING $46,360.00 $46,214.06 $0.00 $34,765.00 $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 $34,765.00 $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 $40,883.21 $6,100.00 $5,960.00
E 101-45124-102 SALARIES - OVERTIME $1,525.04 $0.00 $1,606.50 $539.23 $6,700.00 $0.00
E 101-45124-121 PERA - EMPLOYER SHARE $377.11 $897.12 $270.00 $474.47 $1,000.00 $720.00
E 101-45124-122 FICA - EMPLOYER SHARE $3,815.07 $4,187.68 $3,133.00 $3,267.20 $12,000.00 $4,950.00
E 101-45124-130 INSURANCE - MED/DENT/LIFE/DIS $1,736.69 $1,656.68 $645.00 $1,505.63 $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 101-45124-142 UNEMPLOYMENT COMPENSATION $0.00 $0.00 $0.00 $414.96 $0.00 $0.00
E 101-45124-150 INSURANCE - WORKERS COMP $3,982.06 $1,440.69 $1,780.00 $1,600.57 $0.00 $1,370.00
E 101-45124-210 OPERATING SUPPLIES & EXPENSE $2,829.18 $2,780.18 $2,500.00 $1,189.73 $3,000.00 $3,000.00
E 101-45124-216 CHEMICALS $4,490.01 $6,660.29 $5,000.00 $3,616.59 $6,000.00 $6,500.00
E 101-45124-250 MERCHANDISE FOR RESALE $3,516.28 $2,614.51 $2,500.00 $2,872.41 $3,500.00 $3,500.00
E 101-45124-311 CONFERENCE & TRAINING $1,536.06 $720.00 $1,200.00 -$1,100.00 $1,500.00 $1,500.00
E 101-45124-321 UTILITIES-PHONE/INTERNET/CAB $1,195.30 $1,356.85 $755.00 $1,287.01 $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/SQUARE FEES $3.87 $178.19 $0.00 $29.16 $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/LIABILIT $3,671.45 $1,392.32 $3,450.00 $2,381.50 $3,500.00 $2,510.00
E 101-45124-381 UTILITIES-ELECTRIC & WATER $5,101.88 $6,609.35 $5,480.00 $5,201.79 $5,500.00 $5,500.00
E 101-45124-383 UTILITIES-NATURAL GAS $4,943.94 $5,376.24 $5,500.00 $2,983.40 $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 $4,982.16 $4,500.00 $4,500.00
E 101-45124-400 REPAIRS AND MAINT $1,024.82 $13,678.05 $5,000.00 $1,948.25 $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 $35,000.00 $35,000.00 $0.00
45124 SWIMMING POOL $136,704.09 $146,743.11 $120,484.50 $111,126.97 $163,350.00 $116,370.00
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 $2,449.14 $1,885.00 $1,074.58 $3,600.00 $2,710.00
E 101-45200-122 FICA - EMPLOYER SHARE $542.86 $4,252.39 $2,030.00 -$422.96 $3,600.00 $2,760.00
E 101-45200-130 INSURANCE - MED/DENT/LIFE/DIS $10,542.00 $10,313.92 $10,332.00 $8,475.86 $19,000.00 $11,310.00
26
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Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
E 101-45200-131 EMPLOYER H.S.A.EXPENSE $0.00 $0.00 $0.00 $278.00 $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 $1,424.00 $900.00 $1,170.00
E 101-45200-210 OPERATING SUPPLIES & EXPENSE $2,225.92 $2,878.31 $2,000.00 $1,314.17 $2,000.00 $2,000.00
E 101-45200-212 MOTOR FUELS, LUBES, ADDITIVE $941.53 $1,759.11 $1,200.00 $1,324.13 $1,500.00 $2,000.00
E 101-45200-360 INSURANCE - PROPERTY/LIABILIT $9,019.04 $4,480.40 $4,738.00 $5,350.15 $10,000.00 $3,240.00
E 101-45200-381 UTILITIES-ELECTRIC & WATER $1,294.00 $407.46 $1,260.00 $951.32 $1,300.00 $1,300.00
E 101-45200-383 UTILITIES-NATURAL GAS $709.18 $466.62 $1,050.00 $369.11 $1,050.00 $1,000.00
E 101-45200-385 UTILITIES-SEWER CHARGES $269.11 $218.02 $160.00 $297.77 $300.00 $300.00
E 101-45200-400 REPAIRS AND MAINT $1,077.00 $2,332.66 $3,000.00 $6,496.97 $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 $5,000.00 $5,000.00 $0.00
45200 PARKS $80,377.10 $76,249.94 $75,457.75 $48,347.09 $104,850.00 $67,040.00
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/LIABILIT $7,069.56 $2,496.20 $3,500.00 $4,449.30 $7,100.00 $4,710.00
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 $8,000.00 $8,000.00 $0.00
45300 GUNDERSON HOUSE $15,188.44 $17,738.11 $14,500.00 $14,949.30 $17,800.00 $7,410.00
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 $1,399,076.25 $1,907,147.00 $1,751,221.00
202 CAPITAL OUTLAY
42200 FIRE
E 202-42200-740 TRANSFER TO CAPITAL FUND $0.00 $78,925.00 $0.00 $0.00 $0.00 $80,000.00
42200 FIRE $0.00 $78,925.00 $0.00 $0.00 $0.00 $80,000.00
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 KM $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 202-48100-610 LOAN INTEREST - INTERFUND KM $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 FUN $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
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
27
$0.00 $0.00 $0.00 $0.00 $0.00 135
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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 $45,000.00 $0.00 $0.00
E 202-48300-719 TRANSFER-INTERFUND $8,145.36 $36,522.78 $0.00 $0.00 $0.00 $36,500.00
E 202-48300-730 TRANSFER TO DEBT SERVICE FUN $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 $45,000.00 $0.00 $36,500.00
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 $48,905.87 $0.00 $116,500.00
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 $4,378.65 $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 $2,826.73 $4,500.00 $4,500.00
E 203-42200-212 MOTOR FUELS, LUBES, ADDITIVE $1,890.67 $3,210.13 $2,500.00 $1,919.97 $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 $1,826.76 $0.00 $500.00
E 203-42200-321 UTILITIES-PHONE/INTERNET/CAB $3,253.95 $2,105.05 $2,755.00 $2,278.20 $3,000.00 $3,000.00
E 203-42200-323 PAGERS/MAINTENANCE $1,568.75 $1,568.75 $2,000.00 $12,409.43 $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 $1,222.90 $2,500.00 $2,500.00
E 203-42200-342 TRAINING FEES $8,810.00 $1,089.72 $13,000.00 $8,367.50 $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 $2,650.00 $2,500.00 $3,000.00
E 203-42200-360 INSURANCE - PROPERTY/LIABILIT $5,914.59 $3,010.92 $6,250.00 $6,105.97 $8,000.00 $9,670.00
E 203-42200-381 UTILITIES-ELECTRIC & WATER $4,806.93 $5,006.74 $5,375.00 $3,552.74 $5,000.00 $5,000.00
E 203-42200-383 UTILITIES-NATURAL GAS $4,670.79 $2,482.50 $6,000.00 $3,287.28 $6,000.00 $6,000.00
E 203-42200-384 UTILITIES-REFUSE/RECYCLING $558.41 $329.42 $585.00 $360.27 $600.00 $600.00
E 203-42200-385 UTILITIES-SEWER CHARGES $1,039.11 $1,600.33 $850.00 $892.73 $1,500.00 $1,500.00
E 203-42200-400 REPAIRS AND MAINT $3,457.13 $40,967.67 $12,000.00 $7,277.30 $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 RE $64,046.29 $39,099.61 $26,000.00 -$39,099.61 $30,252.00 $30,252.00
E 203-42200-430 MISCELLANEOUS $0.00 $1,140.06 $1,000.00 $0.00 $0.00 $0.00
E 203-42200-433 DUES AND SUBSCRIPTIONS $1,535.00 $3,613.40 $1,200.00 $0.00 $2,000.00 $2,000.00
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. DONATIO $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
28
$1,236.68 $1,500.00 $18.99 $1,500.00 $1,500.00 136
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Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
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 $146,487.55 $234,398.00 $236,822.00
42270 FIRST RESPONDERS
E 203-42270-210 OPERATING SUPPLIES & EXPENSE $1,067.64 $1,237.14 $1,000.00 $12.99 $0.00 $0.00
E 203-42270-212 MOTOR FUELS, LUBES, ADDITIVE $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/LIABILIT $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 $90,000.00 $0.00 $0.00
42270 FIRST RESPONDERS $9,058.50 $4,285.11 $10,846.00 $90,079.67 $0.00 $0.00
203 FIRE $382,470.71 $336,973.81 $264,181.00 $236,567.22 $234,398.00 $236,822.00
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 $58,116.74 $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 $5,522.70 $7,700.00 $8,290.00
E 204-45500-122 FICA - EMPLOYER SHARE $2,367.94 $9,902.77 $7,253.00 -$1,625.49 $4,900.00 $8,460.00
E 204-45500-130 INSURANCE - MED/DENT/LIFE/DIS $28,621.67 $25,250.28 $29,510.00 $23,397.12 $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 $2.60 $100.00 $0.00
E 204-45500-150 INSURANCE - WORKERS COMP $487.81 $514.19 $600.00 $312.79 $480.00 $270.00
E 204-45500-210 OPERATING SUPPLIES & EXPENSE $1,643.28 $2,433.62 $2,000.00 $1,529.98 $2,000.00 $2,000.00
E 204-45500-300 AUTOMATION $6,633.74 $4,892.17 $5,600.00 $3,922.08 $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/CAB $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 $54.60 $300.00 $300.00
E 204-45500-340 ADVERTISING $50.00 $50.00 $50.00 $125.00 $50.00 $50.00
E 204-45500-360 INSURANCE - PROPERTY/LIABILIT $3,519.83 $4,188.39 $3,000.00 $3,589.60 $3,600.00 $3,330.00
E 204-45500-381 UTILITIES-ELECTRIC & WATER $3,357.75 $3,219.12 $3,800.00 $2,155.14 $3,400.00 $3,400.00
E 204-45500-383 UTILITIES-NATURAL GAS $978.21 $824.96 $1,090.00 $863.54 $1,000.00 $1,400.00
E 204-45500-385 UTILITIES-SEWER CHARGES $748.88 $906.19 $750.00 $649.21 $750.00 $1,100.00
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 $482.41 $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 29
$268.40 $0.00 $0.00 $0.00 $0.00
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E 204-45500-433 DUES AND SUBSCRIPTIONS $504.20 $320.90 $400.00 $335.40 $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 $15,134.69 $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 $135,161.19 $191,512.00 $211,080.00
204 LIBRARY $173,794.47 $184,502.66 $182,413.00 $135,161.19 $191,512.00 $211,080.00
205 ECONOMIC DEVELOPMENT AUTHORITY
46200 SEMMCHRA DEED GRANT
E 205-46200-444 DEED GRANT FORWARD TO SEMM $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 $5,798.25 $3,000.00 $6,000.00
E 205-46500-307 CONTRACT SERVICES $29,158.00 $28,292.81 $1,000.00 $40,275.00 $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 $552.99 $300.00 $600.00
E 205-46500-360 INSURANCE - PROPERTY/LIABILIT $432.74 $171.48 $2,090.00 $127.50 $2,200.00 $110.00
E 205-46500-385 UTILITIES-SEWER CHARGES $48.36 $103.03 $50.00 $92.00 $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 KM $0.00 $0.00 $10,352.00 $10,875.00 $11,140.50 $11,147.00
E 205-46500-610 LOAN INTEREST - INTERFUND KM $1,074.00 $816.00 $1,074.00 $551.00 $856.80 $279.00
46500 ECONOMIC DEVELOPMENT AUTHORITY $42,371.55 $54,966.55 $28,781.00 $77,101.74 $93,947.30 $96,386.00
205 ECONOMIC DEVELOPMENT AUTHORITY $42,371.55 $54,966.55 $29,781.00 $77,101.74 $93,947.30 $96,386.00
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
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
30
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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 $18,912.24 $0.00 $0.00
E 230-45000-430 MISCELLANEOUS $3,972.34 $34,634.08 $0.00 $5,066.08 $0.00 $0.00
45000 CULTURE & RECREATION $19,342.38 $50,918.66 $0.00 $23,978.32 $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 $23,978.32 $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 STR $7,788.37 $7,450.46 $7,449.75 $3,640.22 $7,111.13 $7,111.13
E 303-47000-620 FISCAL AGENT FEES $990.00 $1,045.00 $990.00 $495.00 $0.00 $0.00
47000 DEBT SERVICE $28,128.37 $27,845.46 $27,789.75 $23,485.22 $26,461.13 $26,461.13
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
31
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Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
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 HA $7,172.27 $7,378.48 $7,378.48 $0.00 $7,590.61 $7,809.00
E 321-47200-627 BOND INT-2016B USDA FIRE HALL $12,168.73 $11,962.52 $11,962.52 $0.00 $11,750.39 $11,533.00
47200 2016 FIRE HALL BOND USDA NOTES $19,341.00 $19,341.00 $19,341.00 $0.00 $19,341.00 $19,342.00
321 2016B USDA NOTE FIRE HALL $19,341.00 $19,341.00 $19,341.00 $0.00 $19,341.00 $19,342.00
323 2023A G.O. Bond
47300 2023 Pearl Creek/Street Improv
E 323-47300-601 BOND PRINCIPAL $0.00 $0.00 $0.00 $5,204.00 $15,000.00 $47,040.00
E 323-47300-611 BOND INTEREST $0.00 $24,752.88 $0.00 $12,594.00 $24,825.00 $9,721.00
E 323-47300-620 FISCAL AGENT FEES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 323-47300-622 BOND ISSUANCE COSTS -$0.47 $0.00 $0.00 $0.00 $0.00 $0.00
47300 2023 Pearl Creek/Street Improv -$0.47 $24,752.88 $0.00 $17,798.00 $39,825.00 $56,761.00
323 2023A G.O. Bond -$0.47 $24,752.88 $0.00 $17,798.00 $39,825.00 $56,761.00
325 2025 Street Projects
47000 DEBT SERVICE
E 325-47000-501 CAPITAL OUTLAY $0.00 $174,996.54 $0.00 $244,901.12 $0.00 $0.00
E 325-47000-620 FISCAL AGENT FEES $0.00 $0.00 $0.00 $2,300.00 $0.00 $0.00
32
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47000 DEBT SERVICE $0.00 $174,996.54 $0.00 $247,201.12 $0.00 $0.00
325 2025 Street Projects $0.00 $174,996.54 $0.00 $247,201.12 $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 $34,520.43 $34,520.43 $35,651.00
E 331-47000-619 CAPITAL LEASE INTEREST $4,157.88 $3,097.49 $3,097.49 $2,002.35 $2,002.35 $871.00
47000 DEBT SERVICE $36,522.78 $36,522.78 $36,522.78 $36,522.78 $36,522.78 $36,522.00
331 2020 FREIGHTLINER 114SD $36,522.78 $36,522.78 $36,522.78 $36,522.78 $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 $4,152.00 $0.00 $0.00
43100 STREETS $638,774.57 $0.21 $0.00 $4,152.00 $0.00 $0.00
47300 2023 Pearl Creek/Street Improv
E 405-47300-622 BOND ISSUANCE COSTS $18,124.00 $0.00 $0.00 $0.00 $0.00 $0.00
47300 2023 Pearl Creek/Street Improv $18,124.00 $0.00 $0.00 $0.00 $0.00 $0.00
405 2023 Street Overlay Proj $656,898.57 $0.21 $0.00 $4,152.00 $0.00 $0.00
425 2025 Street Project
43100 STREETS 33
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E 425-43100-430 MISCELLANEOUS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 425-43100-500 CAPITAL OUTLAY (NOT DEPREC.) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 425-43100-501 CAPITAL OUTLAY $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
47000 DEBT SERVICE
E 425-47000-620 FISCAL AGENT FEES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 425-47000-622 BOND ISSUANCE COSTS $0.00 $0.00 $0.00 $15,500.00 $0.00 $0.00
47000 DEBT SERVICE $0.00 $0.00 $0.00 $15,500.00 $0.00 $0.00
425 2025 Street Project $0.00 $0.00 $0.00 $15,500.00 $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 SUPPLIE $2,273.00 $66,954.75 $3,000.00 $40.96 $5,000.00 $5,000.00
E 601-49400-380 UTILITIES-PUMP HOUSE $15,466.60 $14,082.36 $15,000.00 $6,868.56 $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 $1,425.00 $0.00 $0.00
49400 PLANT OPERATION $45,048.34 $111,238.11 $26,700.00 $10,648.11 $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
34
$0.00 $0.00 $0.00 $0.00 $0.00 142
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Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
E 601-49430-212 MOTOR FUELS, LUBES, ADDITIVE $57.18 $192.00 $100.00 $10.58 $100.00 $100.00
E 601-49430-220 REPAIR & MAINTENANCE SUPPLIE $0.00 $939.25 $1,000.00 $1,437.54 $1,000.00 $1,000.00
E 601-49430-228 DISTRIB EXPENSE - MATERIALS -$4,713.42 $6,194.15 $1,200.00 $9,250.17 $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 $3,169.26 $500.00 $700.00
E 601-49430-231 STATE METER CONNECT FEES $8,214.00 $8,626.00 $9,000.00 $4,103.00 $9,000.00 $9,000.00
E 601-49430-382 UTILITIES-PUMP POWER $924.86 $533.72 $900.00 $461.60 $1,800.00 $1,800.00
E 601-49430-385 UTILITIES-SEWER CHARGES $193.20 $376.10 $200.00 $268.00 $250.00 $500.00
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 $63,024.49 $139,220.00 $129,965.00
49440 WATER - GENERAL
E 601-49440-101 SALARIES - REGULAR $0.00 $84,372.59 $40,000.00 $81,883.72 $125,000.00 $107,450.00
E 601-49440-102 SALARIES - OVERTIME $0.00 $8,517.57 $6,500.00 $11,578.25 $35,000.00 $35,000.00
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 $2,133.48 $11,000.00 $11,810.00
E 601-49440-122 FICA - EMPLOYER SHARE $34.28 $10,326.93 $0.00 $9,091.89 $11,000.00 $12,050.00
E 601-49440-130 INSURANCE - MED/DENT/LIFE/DIS $17,799.67 $27,016.29 $20,000.00 $21,485.18 $65,000.00 $54,420.00
E 601-49440-131 EMPLOYER H.S.A.EXPENSE $0.00 $3,720.00 $0.00 $2,593.12 $5,000.00 $5,000.00
E 601-49440-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $690.00
E 601-49440-142 UNEMPLOYMENT COMPENSATION $0.00 $0.00 $0.00 $50.40 $0.00 $0.00
E 601-49440-150 INSURANCE - WORKERS COMP $1,264.58 $1,573.60 $1,640.00 $1,507.60 $0.00 $2,240.00
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/WARRANT $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/COMM $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 $362.12 $1,000.00 $100.00
E 601-49440-301 AUDITING $6,429.98 $2,658.63 $8,115.00 $5,231.82 $3,000.00 $4,000.00
E 601-49440-302 SAFETY CLASS/DRUG & ALCOHOL $896.71 $705.69 $900.00 $916.89 $1,500.00 $1,500.00
E 601-49440-303 ENGINEERING $0.00 $0.00 $0.00 $950.00 $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/CAB $802.54 $909.34 $720.00 $649.25 $720.00 $750.00
E 601-49440-322 POSTAGE/MAILING MACHINE $1,361.34 $1,384.33 $1,680.00 $2,327.66 $2,000.00 $2,000.00
E 601-49440-324 OUTSIDE SERVICES $8,129.02 $254.50 $5,000.00 $1,290.43 $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/LIABILIT $3,947.88 $4,513.09 $4,000.00 $3,577.50 $5,000.00 $3,620.00
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 $217.36 $0.00 $0.00
E 601-49440-432 BAD DEBT EXPENSE $0.00 -$838.99 $170.00 $0.00 $0.00 $0.00
35
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Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
E 601-49440-433 DUES AND SUBSCRIPTIONS $874.06 $784.25 $1,700.00 $306.00 $2,000.00 $2,000.00
E 601-49440-434 REG.COMPL. LIC REPORT REQUIR $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 $165,030.16 $313,770.00 $306,615.00
49500 NON-OPERATING
E 601-49500-603 BOND PRINCIPAL - 2023A BOND $0.00 $0.00 $26,455.00 $1,394.00 $0.00 $13,351.00
E 601-49500-604 BOND PRINCIPAL - 2020A BOND $0.00 -$0.32 $46,880.00 $53,910.52 $53,911.52 $59,067.17
E 601-49500-608 BOND PRINCIPAL - 2016 FIRST ST $0.00 $0.00 $930.00 $930.00 $930.00 $976.50
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 STR $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 F $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 $310,585.81 $674,336.34 $667,981.45
602 SANITARY SEWER
43256 SEWER
E 602-43256-101 SALARIES - REGULAR $48,972.16 $66,069.89 $51,180.15 $94,035.89 $66,000.00 $67,200.00
E 602-43256-102 SALARIES - OVERTIME $10,365.09 $16,962.96 $11,476.50 $16,069.28 $50,000.00 $25,000.00
E 602-43256-121 PERA - EMPLOYER SHARE $4,687.03 $5,194.40 $4,796.23 $7,659.00 $8,700.00 $6,920.00
E 602-43256-122 FICA - EMPLOYER SHARE $1,238.92 $9,780.63 $4,699.25 $5,807.60 $8,875.00 $7,050.00
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 $15,513.56 $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 $410.00
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 $1,887.35 $3,000.00 $1,270.00
E 602-43256-210 OPERATING SUPPLIES & EXPENSE $19,911.74 $15,047.01 $15,000.00 $14,567.58 $16,000.00 $16,000.00
E 602-43256-212 MOTOR FUELS, LUBES, ADDITIVE $3,198.83 $1,475.59 $3,000.00 $2,026.20 $3,000.00 $3,000.00
E 602-43256-216 CHEMICALS $7,638.51 $10,869.54 $8,000.00 $7,910.29 $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 $602.27 $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/CAB $977.88 $1,502.45 $1,380.00 $2,036.67 $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/LIABILIT $11,832.12 $11,193.71 $11,000.00 $9,804.15 $11,000.00 $10,160.00
E 602-43256-381 UTILITIES-ELECTRIC & WATER $44,336.90 36
$51,037.42 $38,630.00 $31,580.67 $45,000.00 $45,000.00
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E 602-43256-383 UTILITIES-NATURAL GAS $8,210.55 $4,456.94 $4,500.00 $4,885.21 $8,500.00 $8,500.00
E 602-43256-384 UTILITIES-REFUSE/RECYCLING $819.74 $754.58 $680.00 $557.19 $800.00 $800.00
E 602-43256-385 UTILITIES-SEWER CHARGES $23,936.50 $21,401.56 $18,590.00 $14,109.49 $24,000.00 $24,000.00
E 602-43256-400 REPAIRS AND MAINT $30,732.26 $71,100.16 $25,000.00 $17,176.57 $25,000.00 $25,000.00
E 602-43256-414 OSHA/SAFETY CLOTH. & EQUIP $150.00 $0.00 $1,000.00 $109.26 $500.00 $500.00
E 602-43256-418 UNIFORMS $194.90 $209.89 $400.00 $195.99 $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 $1,473.00 $1,600.00 $1,550.00 $1,600.00 $1,600.00
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 $1,436.50 $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 $94,000.00 $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 $8,820.00 $8,820.00 $7,880.00
E 602-43256-614 BOND INTEREST 2016 FIRST STR $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 $550,179.30 $738,834.05 $805,117.42
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 $550,179.30 $738,834.05 $805,117.42
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 37
$355.04 $0.00 $0.00 $0.00 $0.00
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Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
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 SUPPLIE $769,863.96 $757,248.51 $806,544.81 $519,275.61 $850,000.00 $850,000.00
E 603-49550-651 CAPX INVESTMENT COSTS BROOK $0.00 $0.00 $0.00 $29,307.41 $0.00 $0.00
E 603-49550-656 TRANSMISSION - ALL $274,491.65 $247,085.97 $298,850.00 $180,721.61 $300,000.00 $300,000.00
E 603-49550-665 CAPACITY CREDITS ALL SUPPLIER -$135,416.49 -$46,226.29 $0.00 -$103,497.46 $0.00 $0.00
E 603-49550-677 ADMIN FEES - ENERGY PURCHASE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
49550 PURCHASED POWER $908,939.12 $958,108.19 $1,105,394.81 $625,807.17 $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 EQUIPMEN $1,737.23 $35,233.59 $41,000.00 $48,541.63 $42,000.00 $42,000.00
E 603-49551-329 RTU/DATA TRANSFER PHONE LIN $6,287.38 $7,324.73 $6,560.00 $7,333.99 $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 $83,682.38 $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 $284.85 $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 EQUIPME $81.59 $185.62 $500.00 $1,172.46 $500.00 $500.00
E 603-49560-383 UTILITIES-NATURAL GAS $1,587.82 $927.54 $1,800.00 $1,024.61 $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 $6,658.47 $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 $810.00 $0.00 $0.00
E 603-49570-142 UNEMPLOYMENT COMPENSATION $0.00 38
$1,255.15 $0.00 $0.00 $0.00 $0.00 146
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Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
E 603-49570-209 TRUCK REPAIRS & INSPECTIONS $900.49 $8,774.88 $2,000.00 $4,578.18 $2,000.00 $5,000.00
E 603-49570-212 MOTOR FUELS, LUBES, ADDITIVE $5,817.58 $7,698.25 $7,090.00 $4,824.92 $8,000.00 $8,000.00
E 603-49570-220 REPAIR & MAINTENANCE SUPPLIE $1,450.95 $12,917.04 $1,500.00 $2,169.66 $15,000.00 $15,000.00
E 603-49570-228 DISTRIB EXPENSE - MATERIALS -$166,917.02 $241,208.23 $500.00 $17,473.26 $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 $627.33 $950.00 $991.73 $1,000.00 $1,000.00
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 $27,798.90 $20,000.00 $25,000.00
E 603-49570-414 OSHA/SAFETY CLOTH. & EQUIP $5,076.61 $11,192.34 $5,080.00 $9,879.26 $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 $306.72 $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 $70,588.06 $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 $126,150.28 $335,000.00 $161,170.00
E 603-49590-102 SALARIES - OVERTIME $0.00 $18,770.87 $12,240.00 $17,367.75 $45,000.00 $45,000.00
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 $18,828.53 $30,000.00 $19,350.00
E 603-49590-122 FICA - EMPLOYER SHARE $170.06 $23,280.17 $28,080.00 $14,010.14 $30,000.00 $20,080.00
E 603-49590-130 INSURANCE - MED/DENT/LIFE/DIS $0.00 $111,111.39 $80,000.00 $79,117.48 $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 $1,150.00
E 603-49590-142 UNEMPLOYMENT COMPENSATION $0.00 $0.00 $0.00 $245.93 $0.00 $0.00
E 603-49590-150 INSURANCE - WORKERS COMP $3,630.78 $4,208.54 $4,400.00 $3,503.25 $4,400.00 $2,440.00
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/WARRANT $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 $1,462.19 $2,300.00 $2,300.00
E 603-49590-210 OPERATING SUPPLIES & EXPENSE $830.23 $4,038.68 $600.00 $8,568.59 $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 EQUIPME $0.00 39
$2,596.73 $0.00 $1,362.99 $5,000.00 $5,000.00
147
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Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
E 603-49590-301 AUDITING $32,768.98 $13,998.87 $8,115.00 $13,031.68 $12,000.00 $13,000.00
E 603-49590-302 SAFETY CLASS/DRUG & ALCOHOL $4,324.31 $6,619.10 $5,000.00 $3,634.50 $6,500.00 $6,500.00
E 603-49590-303 ENGINEERING $0.00 $0.00 $0.00 $1,500.00 $0.00 $0.00
E 603-49590-304 LEGAL $3,038.17 $173.25 $2,000.00 $2,539.12 $2,000.00 $2,000.00
E 603-49590-309 COMPUTER SUPPORT $0.00 $1,475.73 $0.00 $2,469.97 $0.00 $2,500.00
E 603-49590-311 CONFERENCE & TRAINING $3,759.94 $18,053.54 $10,000.00 $15,807.96 $15,000.00 $15,000.00
E 603-49590-321 UTILITIES-PHONE/INTERNET/CAB $977.29 $2,534.72 $1,075.00 $3,011.77 $2,000.00 $2,000.00
E 603-49590-322 POSTAGE/MAILING MACHINE $6,101.15 $10,908.31 $7,000.00 $9,056.59 $7,000.00 $7,000.00
E 603-49590-324 OUTSIDE SERVICES $47,086.40 $4,816.87 $6,500.00 $8,903.44 $6,500.00 $6,500.00
E 603-49590-331 TRAVEL EXPENSE $0.00 $73.70 $75.00 $122.62 $0.00 $0.00
E 603-49590-335 MISC BANK CHARGES $495.96 $957.80 $500.00 $303.91 $500.00 $500.00
E 603-49590-339 PAY PAL/SQUARE FEES $15,854.74 $73.06 $10,000.00 $24.10 $500.00 $500.00
E 603-49590-360 INSURANCE - PROPERTY/LIABILIT $66,505.99 $82,283.70 $80,000.00 $80,780.10 $80,000.00 $89,010.00
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 $3,180.20 $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 REQUIR $531.25 $351.86 $550.00 $7,122.36 $550.00 $10,000.00
E 603-49590-435 CMMPA DUES $18,000.00 $18,252.00 $20,000.00 $12,000.00 $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 $479,071.30 $868,875.00 $732,347.00
49595 CONSERVATION IMPROVE PROG-CIP
E 603-49595-316 CONSERVATION - RESIDENTIAL $3,380.14 $3,498.33 $3,500.00 $3,820.00 $3,500.00 $3,500.00
E 603-49595-317 CONSERVATION - IND/COMMERCI $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 $3,820.00 $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 F $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 $1,376,517.88 $2,360,925.00 $2,236,409.00
605 STORM SEWER
43251 STORM SEWER UTIL & MAINT
E 605-43251-101 SALARIES - REGULAR $12,638.80 40
$17,587.77 $12,822.60 $6,348.93 $16,300.00 $15,570.00
148
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Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
E 605-43251-102 SALARIES - OVERTIME $64.40 $342.20 $0.00 $0.00 $3,000.00 $3,000.00
E 605-43251-121 PERA - EMPLOYER SHARE $1,016.50 $1,214.45 $915.00 $532.11 $10,000.00 $1,390.00
E 605-43251-122 FICA - EMPLOYER SHARE $86.66 $2,263.64 $935.00 -$202.60 $10,500.00 $1,420.00
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 $4,603.49 $8,000.00 $6,100.00
E 605-43251-131 EMPLOYER H.S.A.EXPENSE $1,078.13 $750.01 $0.00 $623.07 $1,000.00 $1,500.00
E 605-43251-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $80.00
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 $237.10 $0.00 $250.00
E 605-43251-212 MOTOR FUELS, LUBES, ADDITIVE $1,416.42 $1,217.28 $1,500.00 $408.67 $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/LIABILIT $347.05 $307.50 $300.00 $247.10 $300.00 $370.00
E 605-43251-400 REPAIRS AND MAINT $6,014.09 $15,234.50 $9,000.00 $930.03 $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 STR $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 $96,932.32 $199,409.31 $149,138.78
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
605 STORM SEWER $88,996.16 $93,445.94 $161,470.14 $96,932.32 $199,409.31 $149,138.78
609 LIQUOR
49750 LIQUOR
E 609-49750-100 SALARIES - PART TIME $100.61 $58,811.13 $68,308.10 $25,993.28 $65,000.00 $65,000.00
E 609-49750-101 SALARIES - REGULAR $0.00 $60,273.66 $66,209.80 $64,859.34 $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
41
$6,204.00 $0.00 $0.00 $0.00 $0.00 149
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Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
E 609-49750-121 PERA - EMPLOYER SHARE $8,302.72 $8,484.30 $9,038.84 $6,144.10 $12,000.00 $10,230.00
E 609-49750-122 FICA - EMPLOYER SHARE $2,262.49 $13,517.47 $9,219.62 -$2,192.49 $12,000.00 $10,440.00
E 609-49750-129 Pension Expense $10,640.00 $74.00 $0.00 $0.00 $0.00 $0.00
E 609-49750-130 INSURANCE - MED/DENT/LIFE/DIS $42,910.04 $39,100.50 $52,552.50 $32,963.57 $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 $70.70 $250.00 $0.00
E 609-49750-150 INSURANCE - WORKERS COMP $3,436.39 $3,749.16 $3,000.00 $2,209.76 $4,000.00 $1,710.00
E 609-49750-208 SERVING SUPPLY-FOOD & ALCOH $3,674.03 $2,677.06 $2,700.00 $1,157.62 $3,000.00 $3,000.00
E 609-49750-210 OPERATING SUPPLIES & EXPENSE $7,096.96 $9,339.89 $7,500.00 $5,317.37 $10,000.00 $8,500.00
E 609-49750-251 LIQUOR $178,437.14 $185,727.60 $178,500.00 $128,684.00 $191,000.00 $193,000.00
E 609-49750-252 BEER $301,413.09 $283,193.22 $335,000.00 $214,040.67 $335,000.00 $335,000.00
E 609-49750-253 WINE $21,689.77 $22,458.64 $27,000.00 $13,413.78 $27,000.00 $30,000.00
E 609-49750-254 SODA, MIX, JUICE $16,161.44 $15,356.13 $16,000.00 $11,951.22 $16,000.00 $16,000.00
E 609-49750-256 TOBACCO $10,864.71 $11,398.92 $15,000.00 $7,131.98 $12,000.00 $15,000.00
E 609-49750-257 FOOD/CONDIMENTS-COMPLIMEN $2,088.05 $3,144.63 $4,000.00 $1,917.84 $4,000.00 $4,000.00
E 609-49750-258 FOOD/MERCHANDISE FOR RESALE $25,574.70 $21,487.60 $35,000.00 $18,122.97 $30,000.00 $30,000.00
E 609-49750-260 THC PRODUCTS $0.00 $0.00 $0.00 $12,503.80 $0.00 $4,200.00
E 609-49750-308 OUTSIDE JANITORIAL SERVICES $12,939.72 $12,939.72 $14,000.00 $12,458.16 $14,000.00 $14,000.00
E 609-49750-309 COMPUTER SUPPORT $2,200.00 $2,400.00 $5,000.00 $2,869.51 $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/CAB $2,846.06 $4,859.24 $2,600.00 $3,169.01 $2,600.00 $4,000.00
E 609-49750-325 SECURITY SYSTEM $521.16 $454.72 $1,000.00 $395.19 $1,000.00 $1,000.00
E 609-49750-327 PEST CONTROL $960.00 $924.00 $1,000.00 $756.00 $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 $379.99 $500.00 $800.00
E 609-49750-334 CREDIT CARD EXPENSES $17,834.03 $18,514.97 $15,000.00 $12,056.64 $15,000.00 $17,000.00
E 609-49750-340 ADVERTISING $879.64 $480.60 $1,000.00 $718.61 $1,000.00 $500.00
E 609-49750-345 SPECIAL EVENTS/ENTERTAINMEN $3,591.69 $3,446.49 $4,500.00 $2,286.00 $5,000.00 $4,000.00
E 609-49750-346 ROSE FEST $11,473.71 $17,744.49 $10,000.00 $10,350.30 $10,000.00 $8,000.00
E 609-49750-360 INSURANCE - PROPERTY/LIABILIT $4,042.59 $8,377.57 $6,000.00 $3,432.15 $6,300.00 $3,390.00
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 $7,618.13 $12,000.00 $12,000.00
E 609-49750-383 UTILITIES-NATURAL GAS $1,400.11 $699.57 $1,120.00 $1,056.87 $1,100.00 $1,100.00
E 609-49750-384 UTILITIES-REFUSE/RECYCLING $1,907.84 $1,767.63 $1,510.00 $1,255.59 $1,500.00 $1,500.00
E 609-49750-385 UTILITIES-SEWER CHARGES $1,475.08 $2,698.53 $1,200.00 $1,633.53 $1,200.00 $2,700.00
E 609-49750-390 TAP CLEANING SERVICE $672.00 $737.00 $1,000.00 $496.00 $1,000.00 $1,000.00
E 609-49750-400 REPAIRS AND MAINT $4,093.25 $5,469.10 $4,000.00 $2,732.07 $4,000.00 $4,000.00
E 609-49750-418 UNIFORMS $0.00 $0.00 $500.00 $407.00 $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 $163.44 $100.00 $100.00
E 609-49750-431 CASH SHORT/OVER $139.36 -$382.26 $100.00 -$1,011.82 $100.00 $100.00
E 609-49750-433 DUES AND SUBSCRIPTIONS $822.10 $2,345.43 $800.00 $1,160.00 $1,200.00 $800.00
E 609-49750-490 DONATIONS $150.00 42
$0.00 $0.00 $0.00 $0.00 $0.00
150
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Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
E 609-49750-501 CAPITAL OUTLAY $0.00 $8,537.58 $10,000.00 $300.67 $10,000.00 $200,000.00
E 609-49750-725 TRANSFER TO GENERAL FUND $20,000.00 $0.00 $20,000.00 $0.00 $0.00 $20,000.00
49750 LIQUOR $858,589.73 $872,691.13 $960,308.86 $619,534.25 $954,350.00 $1,172,140.00
609 LIQUOR $858,589.73 $872,691.13 $960,308.86 $619,534.25 $954,350.00 $1,172,140.00
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.CO $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 43
$0.00 $0.00 $0.00 $0.00 $0.00
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2024 2024 2025 2025 2026
Account Last Dim Descr 2023 Amt 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 $5,548,662.06 $7,714,589.12 $7,832,462.03
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AGENDA ITEM NO.
XII.A
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: November 11, 2025
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: New Business
AGENDA SECTION: NEW BUSINESS
SUBJECT: Ordinance No. 113: Prohibiting the Discharge of Firearms, Bows,
and Other Projectile Devices Within City Limits
The City currently has no ordinance regulating the discharge of
firearms or bows within city limits. Every year this question comes
up at hunting season. We currently adhere to the DNR regulations. To
enhance public safety and align with practices in surrounding
Minnesota cities, staff is presenting a draft ordinance that prohibits
the discharge of firearms, bows, and other projectile devices within
the City of Kenyon. The ordinance includes limited exceptions for
law enforcement, defense of persons or property, approved ranges,
ceremonial events, and authorized wildlife control activities.
SUGGESTED ACTION: MOTION NEEDED TO ADOPT ORDINANCE 113
MOTION NEEDED (ONLY IF ORDINANCE 113 IS ADOPTED)
TO ADOPT RESOLUTION 2025-25: APPROVING
PUBLICATION OF ORDINANCE NO. 113 BY TITLE AND
SUMMARY
ATTACHMENTS:
Ordinance 113 Prohibiting the Discharge of Firearms, Bows, and Other Projectile Devices within City
Limits.docx
Resolution 2025-25 Approving_publication_of_Ordinance_No__113_by_title_and_summary.doc
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ORDINANCE NO. 113
AN ORDINANCE ADDING SECTION 925 OF THE
KENYON CITY CODE PROHIBITING THE DISCHARGE OF FIREARMS, BOWS,
AND OTHER PROJECTILE DEVICES WITHIN CITY LIMITS
THE CITY COUNCIL OF THE CITY OF KENYON, MINNESOTA, ORDAINS:
Section 1. Purpose
Chapter 9 of the Kenyon City Code is hereby amended by adding Section 925. The purpose of
this ordinance is to protect the public health, safety and welfare of the residents of the City of
Kenyon by prohibiting the discharge of firearms, bows, and other projectile devices within the
corporate limits except in narrowly defined circumstances.
Section 2. Authority
This ordinance is adopted pursuant to the authority granted to the City of Kenyon under the
Minnesota Constitution, Minnesota Statutes, and other applicable law.
Section 3. Definitions
For the purposes of this ordinance, the following terms shall have the meanings given:
a. “City” means the City of Kenyon, Minnesota.
b. “City limits” or “corporate limits” means the geographic boundaries of the City of Kenyon
as now established or hereafter amended.
c. “Firearm” means any device designed to propel a projectile by the action of an explosive,
including, but not limited to, pistols, rifles, shotguns, and muzzleloaders.
d. “Bow” means any device designed to propel an arrow by elastic force, including but not
limited to longbows, recurve bows, compound bows, and crossbows.
e. “Discharge” means the firing, shooting, releasing, launching, or otherwise allowing the
propelled projectile to leave the device.
f. “Projectile device” means any instrument capable of launching a projectile by mechanical or
explosive force, including slingshots, air guns, and similar devices.
g. “Person” means any natural person, firm, partnership, association or corporation.
Section 4. Prohibition
Except as provided in Section 5, it shall be unlawful for any person to knowingly discharge, fire,
shoot, or cause to be discharged or shot within the city limits any firearm, bow, or other
projectile device.
This prohibition explicitly includes the use of bows and arrows for hunting (commonly called
“bow hunting”) and applies to hunting for any species and to target shooting.
Section 5. Exceptions
The prohibition in Section 4 shall not apply to:
a. Law enforcement officers of the City, county, state or federal government acting in the scope
of their duties.
b. Persons acting in defense of persons or property where use of force is otherwise permitted by
Minnesota law.
c. Discharge of a firearm or other projectile device at an officially designated and permitted
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shooting range, archery range, or training facility located within the City and approved by the
City Council. (No such range shall be established without prior City Council approval and
review.)
d. Legally authorized activities carried out by the U.S. Fish & Wildlife Service, Minnesota
Department of Natural Resources, or other governmental agencies when acting in an official
capacity (for example, depredation control) and only when such activity has been coordinated
with and approved by the City.
e. Use of antique firearms or similar devices for ceremonial purposes if conducted under a City
permit or with prior City approval and with safety precautions required by the City.
Section 6. Temporary Permits
The City Council may, by resolution, authorize temporary permits allowing discharge for
specific events or uses (e.g., ceremonial salutes, special training) subject to conditions designed
to protect public safety. Applications for permits must: (1) be made in writing; (2) identify the
applicant, purpose, location, date(s) and times; (3) show proof of insurance and safety plan; and
(4) comply with any conditions imposed by the City.
Section 7. Additional Restrictions — Proximity to Habitation
Notwithstanding Section 4, it is unlawful to discharge any firearm, bow, or projectile device
within five hundred (500) feet of any occupied dwelling, building, or public place within the city
limits, unless the discharge is in a location specifically authorized by the City under Section 5 or
by other applicable law.
Section 8. Enforcement and Penalties
a. Any person who violates any provision of this ordinance shall be subject to enforcement and
penalties as provided in the City Code. Violations may be prosecuted as a misdemeanor or as
municipal ordinance violations, at the City’s option, and may be subject to: (i) a civil fine not to
exceed $1,000 for each offense; (ii) criminal penalties permitted under Minnesota law; and (iii)
restitution for any damage caused. Each separate discharge constitutes a separate offense.
b. The City may seek injunctive or other equitable relief to prevent ongoing or threatened
violations.
c. Officers of the Kenyon Police Department are authorized to issue citations for violations of
this ordinance.
Section 9. Civil Liability
Nothing in this ordinance shall limit the civil liability of any person whose negligent or willful
discharge of a firearm, bow, or other projectile device causes injury, death, or property damage.
The liability provisions of applicable law remain in effect.
Section 10. Severability
If any section, subsection, sentence, clause, phrase or portion of this ordinance is for any reason
held invalid or unconstitutional by a court of competent jurisdiction, such decision shall not
affect the validity of the remaining portions of this ordinance.
Section 11. Effective Date
This ordinance shall be in full force and effect upon its passage and publication.
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Adopted by the City Council of the City of Kenyon, Minnesota, this 12th day of November, 2025.
______________________________
ATTEST: Donald Kirchmann, Mayor
___________________________________
Scott Lehner, City Administrator
(Published in the Kenyon Leader on November 19, 2025)
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RESOLUTION NO. 2025-25
CITY OF KENYON
COUNTY OF GOODHUE
STATE OF MINNESOTA
A RESOLUTION APPROVING PUBLICATION OF
ORDINANCE NO. 113 BY TITLE AND SUMMARY
WHEREAS, on November 12, 2025, the City Council of the City of Kenyon adopted
Ordinance No. 113 entitled “AN ORDINANCE OF THE CITY OF KENYON PROHIBITING
THE DISCHARGE OF FIREARMS, BOWS, AND OTHER PROJECTILE DEVICES
WITHIN CITY LIMITS”; and
WHEREAS, the ordinance is approximately two pages in length; and
WHEREAS, Minnesota Statutes, section 412.191, subd. 4 allows publication by title and
summary in the case of lengthy ordinances; and
WHEREAS, the City Council believes that the following summary would clearly inform the
public of the intent and effect of the ordinance.
NOW, THEREFORE, IT IS HEREBY RESOLVED by the City Council of the City of
Kenyon that the following summary is hereby approved for official publication:
SUMMARY PUBLICATION
ORDINANCE NO. 113
AN ORDINANCE OF THE CITY OF KENYON PROHIBITING THE DISCHARGE OF
FIREARMS, BOWS, AND OTHER PROJECTILE DEVICES WITHIN CITY LIMITS
On November 12, 2025, the City Council of the City of Kenyon adopted Ordinance No. 113,
the title of which is stated above. The Ordinance prohibits the discharge of firearms,
bows, and other projectile devices within the City of Kenyon. The Ordinance sets forth
exceptions for law enforcement, persons acting in self-defense permitted by Minnesota
law, officially designated and permitted shooting range or training facility approved by
city council, legally authorized activities caried out by governmental agencies, and other
circumstances permitted and approved by the city. The ordinance also establishes
enforcement and penalties for violations. The full text of Ordinance No. 113 is available
for inspection at Kenyon City Hall during regular business hours.
NOW, THEREFORE, IT IS HEREBY FURTHER RESOLVED by the City Council of
the City of Kenyon that the Deputy City Clerk is directed to publish the above summary in lieu of
publication of the entire ordinance, and is further directed to post a copy of the entire text of the
ordinance at the Kenyon Library and on the bulletin board at Kenyon City Hall for a period of not
less than 30 days. In addition, a printed copy of the ordinance is available for inspection by any
person during regular office hours at Kenyon City Hall.
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Adopted by the Kenyon City Council on this 12th day of November, 2025.
____________________________________
Donald Kirchmann
Mayor
ATTEST:
___________________________________________
Scott Lehner
City Administrator
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AGENDA ITEM NO.
XII.B
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: November 11, 2025
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: New Business
AGENDA SECTION: NEW BUSINESS
SUBJECT: 2026 Proposed Agreement for Continuation of our City-County
Joint-Powers
“Agreement for State Building Code Administration”
SUGGESTED ACTION: Approval of annual contract with Goodhue County to provide
building inspection services.
MOTION NEEDED
ATTACHMENTS:
AGREEMENT FOR STATE BLDG CODE.pdf
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AGENDA ITEM NO.
XII.C
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: November 11, 2025
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: New Business
AGENDA SECTION: NEW BUSINESS
SUBJECT: Resolution 2025-27: Adopting Assessment for Grounds
Maintenance/Delinquent Utility Bills
SUGGESTED ACTION: Annual adoption of resolution to certify assessments for unpaid
utilities and other charges including lawn mowing and stump
removal to property taxes.
See attached resolution.
MOTION NEEDED
ATTACHMENTS:
Resolution 2025-27 Adopting UTILITY BILL Assessment.docx
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RESOLUTION NO. 2025-27
CITY OF KENYON
COUNTY OF GOODHUE
STATE OF MINNESOTA
RESOLUTION ADOPTING ASSESSMENT FOR GROUNDS MAINTENCE/
DELINQUENT UTILITY BILLS
WHEREAS, pursuant to proper notice duly given as required by law, the council has met and
heard and passed upon all objections to the proposed assessment for grounds maintenance, utility
repairs, water and sewer charges, maintenance fees, garbage, recycling and sales tax which have been
provided and billed and which are currently delinquent in the City of Kenyon, County of Goodhue
and State of Minnesota.
NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF KENYON,
MINNESOTA:
1. Such proposed assessment, a copy of which is attached hereto and made a part hereof, is
hereby accepted and shall constitute the special assessment against the lands named therein.
2. Assessment shall be payable in equal annual installments extending over a period of five (5) years,
the first of the installments to be payable on or before the first Monday in January 2026, and will bear
interest at the rate of 3.75 percent per annum from the date of the adoption of the assessment
resolution. To the first installment shall be added interest on the entire assessment from the date of
the assessment resolution until December 31, 2025. To each subsequent installment when due shall
be added interest for one year on all unpaid installments.
3. The owner of any property so assessed may, at any time prior to certification of the
assessment to the county auditor, pay the whole of the assessment on such property, with interest
accrued to the date of payment, to the city treasurer, except that no interest shall be charged if the
entire assessment is paid within 30 days from the adoption of this resolution. The owner may, at any
time thereafter, pay to the city treasurer the entire amount of the assessment remaining unpaid,
with interest accrued to December 31 of the year in which such payment is made. Such payment
must be made before December 12 or interest will be charged through December 31 of the next
succeeding year.
4. The clerk shall forthwith transmit a certified duplicate of this assessment to the county auditor
to be extended on the property tax lists of the county. Such assessments shall be collected and
paid over in the same manner as other municipal taxes.
Adopted by the City Council of the City of Kenyon on this 12th day of November, 2025.
Donald Kirchmann, Mayor
ATTEST:
Scott Lehner, City Administrator
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Exhibit A
66-460-0010 $250.00
66-240-0080 $375.00
66-540-0300 $1150.00
66-540-0280 $1150.00
66-680-0040 $960.00
66-280-0130 $757.00
66-460-0010 $508.22
66-260-0090 $812.80
66-240-0080 $183.00
66-100-0620 $960.00
66-365-0200 $501.98
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AGENDA ITEM NO.
XII.D
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: November 11, 2025
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: New Business
AGENDA SECTION: NEW BUSINESS
SUBJECT: Power Sales Agreement Between CMPAS and City of Kenyon
SUGGESTED ACTION: The KMU Commission recommended approving the purchase of half
a megawatt of wind energy and up to another half a megawatt if it
becomes available.
MOTION NEEDED.
ATTACHMENTS:
POWER AGREEMENT.pdf
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AGENDA ITEM NO.
XII.E
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: November 11, 2025
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: New Business
AGENDA SECTION: NEW BUSINESS
SUBJECT: Approve posting the Line Worker/Water Operator position
SUGGESTED ACTION: The KMU Commission is recommending approval to post the Line
Worker/Water Operator position to replace Austin Fitch who
resigned in May.
MOTION NEEDED
ATTACHMENTS:
LINE WORKER-WATER OPERATOR JAN 24 2008.docx
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KENYON MUNICIPAL UTILITIES LINE WORKER/
WATER-PLANT OPERATOR
Position Title: Apprentice Line Worker/Water Operator
Department: Electrical and Water
Immediate Supervisor's Title: Operations Superintendent
Purpose
Performs non-supervisory technical, skilled, and manual work to maintain the municipal electrical and water systems and
components; repairs and upgrades power lines, troubleshoots power outages and other problems and performs repairs, and
performs some construction; and operates a variety of specialized equipment. Work is typically accomplished through teamwork
and occurs on energized lines.
ORGANIZATIONAL RELATIONSHIPS
Reports to: Operations Superintendent
Receives work direction from: Operations Superintendent
Communicates with: Internally - Office staff, City public works employees;
Externally – Other utility departments and City residents.
Supervises: None. (Shares in responsibility for work place safety.)
ESSENTIAL FUNCTIONS
Performs Line Worker duties
Participates in meetings to discuss daily assignments and work tasks.
Performs repairs and upgrades to power lines
Constructs power lines including setting and framing poles, stringing wire, hanging and connecting transformer banks. Hooks up
new services and disconnects services. Removes old poles, lines, and transformers.
Operates a variety of specialized tools; operates vehicles requiring Class B commercial driver’s license; operates large equipment
including bucket truck, digger truck, dump truck, front-end loader and trencher, in congested areas and near energized high
voltage lines.
Performs tree trimming by high voltage lines and switching on distribution/transmission lines.
Enters and works in confined spaces with high voltage.
Performs connects and reconnects residential and commercial services; repairs broken or worn-out electrical equipment; installs
3-phase and single phase electrical meters; lifts energized conductors for pole change outs and building moves; trouble shoots
electrical problems, blinking lights, radio noise, high or low voltage.
Maintains vehicles, tools, and other equipment including doing oil changes, vehicle washing, and application of decals; follows
lock-out/tag-out procedure when needed.
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ESSENTIAL FUNCTIONS (cont.)
Uses digger/pole-setting truck; load and unload line materials.
Carries out terminations: prepares high voltage cables to operate in a limited space following listed procedures and ensuring
proper measurements and operation of specific tools such as crimpers, strippers, cutters and cleaners are followed.
Works from aerial devices during outages; locates faults and repairs failed electrical equipment after storms or other events;
operates high voltage switches; operates energized conductors in high voltage cabinets.
Performs maintenance activities on electrical system; repairs property and cleans up work site; repairs streetlights within the City.
Conducts underground utility locates.
Digs up underground utilities before trencher.
Performs water-related duties
Maintains municipal water system and components: conduct daily and weekly system and component checks, monitors City
wells and water tower and determines repair work needed making minor repairs as appropriate or scheduling/overseeing work
done by contractors; and collects and provides water flow data.
Reads water meters and installs/repairs as necessary, bills for new meters and collects outstanding water bills; and carries out
water shut-offs and turn-ons as needed.
Participates in routine cleaning and maintenance tasks such as repairing/flushing hydrants, flushing lines, back washing filter
beds, and maintaining a variety of equipment.
Tap water mains for new services.
Operates power plant
Maintains generation units: performs required maintenance, a variety of tests, inspections and cleaning for plant components and
equipment. Maintains plant facility buildings.
Operates generation units when directed: prepares engines and performs visual inspections for start-up; starts engines making
manual and other adjustments and monitors for normal operation; keeps necessary logs and paperwork; and takes engine off-line
or shutdowns when appropriate.
Monitors electrical loads: takes readings and calculates totals; responds to abnormalities; implement load control methods and
informs large industrial users of load status; operates switchgear and monitors high voltage transformers.
Keeps up-to-date on topics such as safety and hazardous materials through meetings, seminars, and workshops.
OTHER DUTIES AND RESPONSIBILITIES
Assists City’s public works department as workload and time allows. Duties include plowing snow, tree trimming, heavy
equipment assistance, and sewer line repairs.
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Works with outside contractors and may provide some direction to seasonal help.
Performs other related duties as assigned by Supervisor or as apparent.
REQUIRED KNOWLEDGE, SKILLS, AND ABILITIES
Knowledge of electricity, municipal electrical system and components
Knowledge of municipal water distribution system and components.
Knowledge of water technology, chemistry, and treatment.
Knowledge of procedures, rules and regulations of electrical industry.
Skill to operate a wide variety of high voltage tools and equipment and maneuver them around
high voltage lines.
Skill in operating a variety of equipment, tools, and machines.
Ability to read and understand maps and symbols.
Ability to work in adverse conditions and exert moderate to considerable physical effort.
Ability to organize, plan and carry out assignments.
Ability to work safely as a team.
Ability to recognize and repair problems within the distribution (electric and water) systems.
Ability to perform CPR/first aid and conduct a bucket rescue.
Ability to respond to emergencies and perform work at night and during inclement weather.
Machines, tools and equipment used: bucket trucks, digger truck, pick-up truck, front-end loader and trenchers, reel and pole
trailers, crimping/stripping/splicing tools, jack hammer, cover up and rubber equipment, chain saws, water pumps, chemical
instruments, switch gear, transformers, snow plows, street sweeper, lawn mower, fresh air pumps, gas detectors, dump trucks,
tractors, skid steers, cement tools, and numerous hand and power tools.
MINIMUM QUALIFICATIONS
Completion of vocational line worker course and two years of experience working on an electrical distribution system. Class D
water license. Ability to perform work requiring considerable physical effort. Mechanical background and some related
experience. Valid MN Class B commercial driver’s license.
WORKING CONDITIONS
Work involves regular exposure to energized power lines and routine exposure irritant/fumes, hazardous chemicals (such as
chlorine, fluoride, polyphosphates, and oils/lubricants), temperature extremes, and noise. Considerable physical effort is required
involving many types of movement such as lifting, bending/stooping, twisting/turning, pushing/pulling, and crouching/kneeling.
Large and fine motor skills are necessary as well as the full range of senses, except taste, are used depending on task. Performs
manual digging. Works in confined spaces. Works at heights and climbs in/out of bucket truck (infrequent climbing of poles)
with a number of work tasks carried out overhead. Position requires weekend work, work beyond normal hours, as well as work
during call outs.
Effective January 23, 2008
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AGENDA ITEM NO.
XII.F
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: November 11, 2025
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: New Business
AGENDA SECTION: NEW BUSINESS
SUBJECT: Handicap Parking Space-Main Street Dental
SUGGESTED ACTION:
The Council needs to approve the installation of the signage and
pavement markings based on any safety and traffic flow issues this
may cause.
The business will pay for all of installation costs.
Motion needed to approve the disability parking spot.
ATTACHMENTS:
HANDICAP PARKING APPLICATION.pdf
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AGENDA ITEM NO.
XIII.A
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: November 11, 2025
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: Miscellaneous
AGENDA SECTION: F.Y.I. - Department Updates
SUBJECT: FYI for November 12, 2025
SUGGESTED ACTION:
ATTACHMENTS:
FYI 11-12-25.pdf
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