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- 2-10-26 Council Packet packet · 249k chars
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AGENDA
CITY COUNCIL REGULAR SESSION
February 10, 2026
7:00 PM
I. CALL TO ORDER AND ROLL CALL
II. CITIZEN COMMENTS
III. ADOPT AGENDA
III.A Agenda February 10, 2026
Summary Report
2-10-26 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 Consent Agenda
1. Post Full-Time Police Officer Position
Summary Report
V. APPROVAL OF MINUTES and APPOINTMENTS
V.A Approval of:
1. City Council Meeting Minutes of January 13, 2026
2. City Council Special Meeting Minutes of January 28, 2026
3. City Council Special Closed Meeting Minutes of January 28, 2026
4. Approve Hire of Emiley Schindler, Part-Time Liquor Store Employee
5. Approve Appointment of New Planning Commissioners
Summary Report
1-13-26 Minutes.doc
1-28-26 City Council Special Mtg.doc
1-28-26 Closed-Open Meeting minutes.docx
VI. PRESENTATIONS/PUBLIC HEARINGS RECOGNITIONS/PROCLAMATIONS
VI.A School Bus Driver Appreciation Day Proclamation - February 18, 2026
Summary Report
2026 School Bus Driver Appreciation.pdf
VII. ENGINEERING
1
VIII. LEGAL
IX. FINANCIAL
IX.A January 2026 Financial Reports and Payment of Claims
Summary Report
X. OLD BUSINESS
XI. NEW BUSINESS
XI.A 2025 3rd Quarter Financial Report - Abdo
Jessi from Abdo will review this report at the meeting.
Summary Report
Kenyon, City of -2025 3QTR Report 1.19.26.pdf
XI.B Premises Gambling Permit for Kenyon Firemen’s Relief Association
1. Resolution 2026-07: Approving the Lawful Gambling Premises Permit
Application for the Kenyon Firemen’s Relief Association to Conduct
Lawful Gambling at the Kenyon VFW Conrad Osthum Post #141 Located
at 601 2nd Street, Kenyon, Mn 55946
Summary Report
PREMISES PERMIT APPLICATION.pdf
Resolution 2026-07 Approving_Premises_Permit.docx
XII. F.Y.I. - Department Updates
XII.B 2-10-26 FYI
Summary Report
2-10-26 FYI.pdf
XIII. COUNCIL AND STAFF GENERAL COMMENTS
XIV. ADJOURNMENT
2
AGENDA ITEM NO. III.A
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: February 10, 2026
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: Agenda
AGENDA SECTION: ADOPT AGENDA
SUBJECT: Agenda February 10, 2026
SUGGESTED ACTION: See Attached.
MOTION NEEDED
ATTACHMENTS:
2-10-26 Agenda Council Meeting.docx
3
AGENDA
CITY COUNCIL MEETING
February 10, 2026
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. Post Full-Time Police Officer Position
V. **APPROVAL OF MINUTES and APPOINTMENTS
A. City Council Meeting Minutes of January 13, 2026
B. City Council Special Meeting Minutes of January 28, 2026
C. City Council Special Closed Meeting Minutes of January 28, 2026
D. Approve Hire of Emiley Schindler, Part-Time Liquor Store Employee
E. Approve Appointment of New Planning Commissioners
VI. PRESENTATIONS/PUBLIC HEARINGS RECOGNITIONS/PROCLAMATIONS
A. School Bus Driver Appreciation Day Proclamation
VII. ADMINISTRATOR UPDATE
VIII. ENGINEERING
IX. LEGAL
X. FINANCIAL
**A. January 2026 Treasurer’s Report
**B. Payment of Claims
XI. OLD BUSINESS
XII. NEW BUSINESS
A. 2025 3rd Quarter Financial Report - Abdo
B. Premises Gambling Permit for Kenyon Firemen’s Relief Association
1. Resolution 2026-07: Approving the Lawful Gambling Premises Permit
Application for the Kenyon Firemen’s Relief Association to Conduct Lawful
Gambling at the Kenyon VFW Conrad Osthum Post #141 Located at 601 2nd Street,
Kenyon, Mn 55946
4
XIII. OTHER BUSINESS
A. Schedule of Upcoming Meetings
1. KMU Meeting: Tuesday, February 17th @ 3:00 p.m.
2. EDA Meeting: Tuesday, February 17th @ 8 a.m.
3. City Council Meeting: Tuesday, March 10th @ 7 p.m.
XIV. COUNCIL AND STAFF GENERAL COMMENTS
XV. ADJOURNMENT
5
AGENDA ITEM NO. IV.A
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: February 10, 2026
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: Consent Agenda
AGENDA SECTION: CONSENT AGENDA
SUBJECT: Consent Agenda
1. Post Full-Time Police Officer Position
SUGGESTED ACTION: MOTION NEEDED - Approve consent agenda with one motion.
Includes minutes & appointments and financials.
There is no separate discussion on these items unless someone wants
to remove an item and have it considered as a separate agenda item.
ATTACHMENTS:
6
AGENDA ITEM NO. V.A
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: February 10, 2026
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: **Minutes and Appointments
AGENDA SECTION: APPROVAL OF MINUTES and APPOINTMENTS
SUBJECT: Approval of:
1. City Council Meeting Minutes of January 13, 2026
2. City Council Special Meeting Minutes of January 28, 2026
3. City Council Special Closed Meeting Minutes of January 28,
2026
4. Approve Hire of Emiley Schindler, Part-Time Liquor Store
Employee
5. Approve Appointment of New Planning Commissioners
SUGGESTED ACTION: **This item was approved under the Consent Agenda
ATTACHMENTS:
1-13-26 Minutes.doc
1-28-26 City Council Special Mtg.doc
1-28-26 Closed-Open Meeting minutes.docx
7
Pursuant to due call and notice thereof, a City Council Meeting was duly held in the City Council chambers
at 7:00 p.m. on the 13th day of January 2026. The meeting was called to order by Mayor Kirchmann.
The following members were present: Mayor Don Kirchmann, Council Members Kim Helgeson, Lee
Sjolander, Mary Bailey, and Elana Brunner
Also, present: City Administrator Scott Lehner, Administrative Assistant Holli Gudknecht, Engineer Derek
Olinger, City Attorney Scott Riggs, Brittni Schmitz, Officer Armani Tucker, Josh Johnson, Operations
Superintendent Randy Eggert, John Lee, Bob Hawley, Jed Johnson, Todd Greseth, Doug Henke
The meeting opened with the Pledge of Allegiance.
CITIZEN COMMENT
Bob Hawley, Executive Director of Goodhue County Habitat for Humanity, updated the council on the home
being built in Kenyon. The Kenyon-Wanamingo school’s construction class is assisting on the construction.
This house is still looking for a family to occupy the home. Applications are open now for a low-income
family.
Todd Greseth, Goodhue County Commissioner, stated that the County levy will increase 6.5% for 2026.
There will be an even larger increase coming in 2027 because of State mandates. The May County
Commissioner meeting will be held at Kenyon City Hall. If you have any questions for the commission,
please contact Todd.
ADOPT AGENDA
Motion by Sjolander seconded by Bailey to approve the agenda. Motion carried 5-0-0.
CONSENT AGENDA
Motion by Helgeson second by Brunner to approve the amended Consent Agenda, which includes:
Kennedy & Graven 2026 Rates for Legal Services
CMPAS Alternate – Remove Jim Malloy, Add John Lee
Resolution 2026-01: Establishing License Fees and Compensation
Annual licenses
Resolution 2026-02: A Resolution Authorizing Acceptance of 2025 Donations
Payment of check numbers, 77731 through 77837; 7100E through 7170E
Council Special Meeting Minutes of December 9, 2025
Council Meeting Minutes of December 9, 2025
Motion carried 5-0-0.
PRESENTATIONS/PUBLIC HEARINGS/RECOGNITIONS/PROLAMATIONS
ADMINISTRATOR UPDATE
Step Increase/COLA
Administrator Lehner stated that the council previously approved a 3% COLA increase in the 2026
budget. Historically, a step increase has also been provided; however, the 2026 budget did not include a
step increase. Lehner reported that adding a step increase would cost approximately $41,000. He
recommended implementing a COLA at the beginning of each year and a step increase on the
employee’s anniversary date beginning in 2027. Councilmember Sjolander expressed interest in
providing some type of increase for part-time employees as well.
Motion by Sjolander seconded by Kirchmann to pay a step increase for 2026 retroactive to the first payroll of
2026. Motion carried 5-0-0.
8
Benefits-MN Family Leave
Administrator Lehner reported that all required paperwork for Minnesota Family Leave benefits has been
submitted and payroll deductions have begun.
Performance Evaluations
Administrator Lehner reported that he had received all performance reviews done by the supervisors. He has
completed the department head reviews but was waiting to distribute the reviews pending the decision on
step increases.
Computer/Office/Conference Room
Administrator Lehner reported that Mike from On-Site Computers reviewed the city’s computer needs and
layout. Planned upgrades include a new computer and monitors for the finance office, an upgraded
conference room system, and a new printer for the Deputy Clerk.
Reposting of Administrative Assistant Position
Administrator Lehner reported that the administrative assistant position is being reposted after the selected
candidate declined the offer. The new application deadline is the end of January.
Brittni Schmitz addressed the council regarding her part-time position in the city office, stating she will not
continue employment due to ineligibility for COLA and step increases, and the impact of the new Minnesota
Family Leave payroll deduction. Administrator Lehner stated that a work session would be scheduled to
review this issue.
Year-end Wrap-Up Update
Administrator Lehner reported that staff have been busy completing year-end tasks and transferring files.
Transitioning KMU into the City Banking System
Administrator Lehner reported that the transition of KMU auto-pay accounts to the city banking system is
ongoing and will take additional time to complete.
ENGINEERING
2025 Street and Utility Improvements
Engineer Olinger stated that change order #1 was tabled at last month’s meeting, but it is now ready for
review. This is a contract amendment to address two items on the project. Item one is extending the
completion dates for 2025 work to reflect the additional time needed to complete the 2nd street
watermain work and other work completed during the 2025 construction season.
Fitzgerald Excavating and Trucking Change Order No. 1
Motion by Bailey seconded by Brunner to approve Change Order No.1 for Fitzgerald Excavating and
Trucking. Motion carried 5-0-0.
LEGAL
Rebound Project-TIF
Attorney Riggs stated that Rebound Real Estate is applying for a state grant and that additional
documentation from the city would improve the application rating.
Resolution 2026-03: Approving the Application
Motion by Bailey seconded by Helgeson to adopt Resolution 2026-03. Motion carried 5-0-0.
Resolution 2026-04: Expressing the City of Kenyon’s Willingness to Work with Rebound Real Estate on
Tax Increment Financing (TIF) for the Sunset Homes Redevelopment
Attorney Riggs recommended tabling the resolution.
Resolution 2026-05: Approving the Application and Committing the Local Match and Authorizing
9
Contract Signature
Motion by Bailey seconded by Brunner to adopt Resolution 2026-05. Motion carried 5-0-0.
OLD BUSINESS
NEW BUSINESS
2026 Appointments and Designations
1. Library Board – 3-Year Term
a. Renee Caron
b. Bryana Lothert
2. Planning Commission – 2-Year Term
a. Vacant
b. Vacant
c. Vacant
3. Public Utility Commission
a. Don Kirchmann
4. Historic Preservation Commission
a. Vacant
5. Park & Recreation
a. Bailey Ament
b. Vacant
6. Appointments
a. Acting Mayor – Mary Bailey
b. Legal Newspaper – Kenyon Leader
c. Depository – Security State Bank, 4M, Northland Securities
d. City Attorney – Scott Riggs, Kennedy & Graven Chartered
e. Prosecuting Attorney – David Jacobsen, Jacobsen Law Firm
f. City Engineer – Derek Olinger, Bolton & Menk
g. City Auditor – BerganKDV
h. Financial Consultant – George Eilertson - Northland Securities
i. Investments – As Allowed Per Minnesota Statutes
j. Deputy Clerk – Holli Gudknecht
k. Weed Inspector – Donald Kirchmann
l. Personnel Committee – Don Kirchmann, Kim Helgeson, Scott
Lehner
m. Kenyon Fire Relief Association – Don Kirchmann and Scott
Lehner
Motion by Sjolander seconded by Brunner to approve the 2026 committee appointments and designations.
Motion carried 5-0-0.
Part-Time Police Recommendation
Police Chief Sjolander recommended hiring some part-time police officers, noting interest from trained
officers currently working in the profession.
Motion by Bailey seconded by Brunner to approve the hire of part-time police officers.
Motion carried 5-0-0.
Schedule of Upcoming Meetings
KMU Meeting: Tuesday, January 20th @ 3:00 p.m.
EDA Meeting: Tuesday, January 27th @ 8 a.m.
City Council Meeting: Tuesday, February 10th @ 7 p.m.
10
COUNCIL AND STAFF GENERAL COMMENTS
Council Member Sjolander thanked Public Works and KMU for working in the recent storms and Officer
Tucker for the way he handled a situation last week.
Council Member Bailey thanked KMU for their fast response to a recent power outage.
Mayor Kirchmann thanked everyone for what they are doing in the city.
Council Member Brunner thanked everyone for taking care of the city with everything that is going on in the
world today.
Motion by Bailey seconded by Helgeson to adjourn the meeting at 8:33 p.m.
Motion carried 5-0-0.
Holli Gudknecht, Deputy Clerk Donald Kirchmann, Mayor
11
Pursuant to due call and notice thereof, a Special City Council meeting was duly held in the City Council
chambers at 6:00 p.m. on the 28th day of January 2026.
The following were present: Mayor Don Kirchmann, Council members, Elana Brunner, Kim Helgeson, and
Lee Sjolander.
Absent: Mary Bailey
Also, present: City Administrator Scott Lehner, Administrative Assistant Holli Gudknecht, Attorney Scott
Riggs, Police Chief Jeff Sjoblom
Mayor Kirchmann called the special meeting to order at 6:03 pm.
Consider Adoption of the TIF Resolution for the Rebound Project
Attorney Riggs reviewed the proposed TIF Resolution that was not adopted at the January 13 council
meeting. It was previously determined that the resolution was not necessary; however, Rebound
requested the resolution to support its grant application and improve its scoring. Adoption of the
resolution does not obligate the City to any action.
Resolution 2026-04: Expressing the City of Kenyon’s Willingness to Work with Rebound Real Estate
on Tax Increment Financing (TIF) for the Sunset Homes Redevelopment
Motion by Helgeson seconded by Brunner to adopt Resolution 2026-04. Motion carried 4-0-0.
Other Project-Related Matters
None
Motion by Helgeson second by Brunner to adjourn the special Council meeting at 6:07 pm.
Motion Carried 4-0-0
Holli Gudknecht, Deputy City Clerk Donald Kirchmann, Mayor
12
Pursuant to due call and notice thereof, a Special City Council Meeting was duly held in the City
Council chambers at 6:05 p.m. on the 28th day of January 2026.
The following members were present: Mayor Don Kirchmann, Council Members Kim Helgeson, Lee
Sjolander, and Elana Brunner
Absent: Mary Bailey
Also, present: Administrator Scott Lehner, Holli Gudknecht, Attorney Scott Riggs, and Police Chief
Sjoblom
The meeting was called to order by Mayor Kirchmann at 6:08 pm.
Discuss Preliminary Consideration of Allegations Against an Employee Subject to Its
Authority, Mr. Brian Homeier
Attorney Riggs stated that a closed session was not necessary. Mr. Brian Homeier submitted his
resignation effective January 28, 2026, and the separation agreement was accepted. Attorney Riggs
and Administrator Lehner recommended approval of the resolution regarding the separation of Mr.
Homeier’s employment from the City of Kenyon.
Any Additional Discussion or Actions that must Occur or Any Council Votes Stemming from
the Subject of the Closed Meeting, Including a Continuance of the Meeting
Resolution 2026-06 Separating the Employment of Brian Homeier from the City of Kenyon
Motion by Sjolander seconded by Kirchmann to adopt Resolution 2026-06. Motion carried 4-0-0.
Other Related Matter
Nothing additional.
ADJOURNMENT
Motion by Brunner second by Helgeson to adjourn meeting at 6:27 pm. Motion carried 4-0-0.
__________________________________
Holli Gudknecht, Deputy City Clerk Donald Kirchmann, Mayor
13
AGENDA ITEM NO. VI.A
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: February 10, 2026
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: Miscellaneous
AGENDA SECTION: PRESENTATIONS/PUBLIC HEARINGS
RECOGNITIONS/PROCLAMATIONS
SUBJECT: School Bus Driver Appreciation Day Proclamation - February 18, 2026
SUGGESTED ACTION: Mayor Kirchmann will read the proclamation.
The city of Kenyon recognizes School Bus Appreciation day every
year.
ATTACHMENTS:
2026 School Bus Driver Appreciation.pdf
14
15
AGENDA ITEM NO. IX.A
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: February 10, 2026
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: **Financial
AGENDA SECTION: FINANCIAL
SUBJECT: January 2026 Financial Reports and Payment of Claims
SUGGESTED ACTION: **These items were approved under the Consent Agenda
ATTACHMENTS:
16
AGENDA ITEM NO. XI.A
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: February 10, 2026
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: New Business
AGENDA SECTION: NEW BUSINESS
SUBJECT: 2025 3rd Quarter Financial Report - Abdo
Jessi from Abdo will review this report at the meeting.
SUGGESTED ACTION: FYI Only
ATTACHMENTS:
Kenyon, City of -2025 3QTR Report 1.19.26.pdf
17
3rd Quarter Report
City of Kenyon
Kenyon, Minnesota
As of September 30, 2025
18
January 19, 2026
ACCOUNTANT'S COMPILATION REPORT
Honorable Mayor and City Council
City of Kenyon
Kenyon, Minnesota
We have compiled the accompanying statement of revenues and expenditures for the General Fund and
statements of revenues and expenses for the enterprise funds of the City of Kenyon as of September 30, 2025 for
the quarter then ended. We have not audited or reviewed the accompanying financial statements and, accordingly,
do not express an opinion or provide any assurance about whether the financial statements are in accordance
with accounting principles generally accepted in the United States of America.
Management is responsible for the preparation and fair presentation of the financial statements in accordance
with accounting principles generally accepted in the United States of America and for designing, implementing,
and maintaining internal control relevant to the preparation and fair presentation of the financial statements.
Our responsibility is to conduct the compilation in accordance with Statements on Standards for Accounting and
Review Services issued by the American Institute of Certified Public Accountants. The objective of a compilation is
to assist management in presenting financial information in the form of financial statements without undertaking to
obtain or provide any assurance that there are no material modifications that should be made to the financial
statements.
Management has elected to omit substantially all of the disclosures and the statement of cash flows required by
accounting principles generally accepted in the United States of America. If the omitted disclosures and the
statement of cash flows were included in the financial statements, they might influence the user's conclusions
about the City's financial position, results of operations, and cash flows. Accordingly, the financial statements are
not designed for those who are not informed about such matters.
Sincerely,
Abdo Financial Solutions
2
19
January 19, 2026
Honorable Mayor and City Council
City of Kenyon
Kenyon, Minnesota
Dear Honorable Mayor and City Council:
We have reconciled all bank accounts through September 30, 2025 and reviewed activity in all funds. The following is a
summary of our observations. All information presented is unaudited.
Cash and Investments
The City's cash and investment balances are as follows:
Increase/
09/30/2025 12/31/2024
(Decrease)
Checking $ 403,838 $ 374,325 $ 29,513
Investments 12,227,166 10,041,019 2,186,147
Petty Cash 3,000 3,000 0
Cash in ATM Machine 3,000 3,000 0
Total Cash and Investments $ 12,637,004 $ 10,421,344 $ 2,215,660
The investment type is as follows:
Increase/
09/30/2025 12/31/2024
(Decrease)
Checking $ 403,838 $ 374,325 $ 29,513
Money Market 8,742,067 8,067,795 674,272
Brokered CD 114,029 109,974 4,055
Cash 265 0 265
Certificate of Deposit 3,370,805 1,863,250 1,507,555
Petty Cash 3,000 3,000 0
Cash in ATM Machine 3,000 3,000 0
Total Investments $ 12,637,004 $ 10,421,344 $ 2,215,660
3
20
General Fund Cash Balances
$1,500,000
$1,000,000
Current Year
$500,000 Prior Year
2 Prior Years
PY Average
50% Reserve
$0
($500,000)
($1,000,000)
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
4
21
Current short-term rates being offered by financial institutions have increased over the last two years as
evidenced by the table of U.S. Treasury rates below. The U.S. Treasury rates provide a benchmark
perspective for rate of return.
Treasury Yield
1 mo 3 mo 6 mo 1 yr 2 yr 3 yr 5 yr 7 yr 10 yr
9/30/2020 0.08 0.10 0.11 0.12 0.13 0.16 0.28 0.47 0.69
12/31/2020 0.08 0.08 0.09 0.09 0.10 0.13 0.17 0.36 0.65
3/31/2021 0.01 0.01 0.03 0.05 0.07 0.16 0.35 0.92 1.40
6/30/2021 0.05 0.05 0.06 0.07 0.25 0.46 0.87 1.21 1.45
9/30/2021 0.07 0.04 0.05 0.09 0.28 0.53 0.98 1.32 1.52
12/31/2021 0.06 0.06 0.19 0.39 0.73 0.97 1.26 1.44 1.52
3/31/2022 0.17 0.52 1.06 1.63 2.28 2.45 2.42 2.40 2.32
6/30/2022 1.28 1.72 2.51 2.80 2.92 2.99 3.01 3.04 2.98
9/30/2022 2.79 3.33 3.92 4.05 4.22 4.25 4.06 3.97 3.83
12/30/2022 4.12 4.42 4.76 4.73 4.41 4.22 3.99 3.96 3.88
3/31/2023 4.74 4.85 4.94 4.64 4.06 3.81 3.60 3.55 3.48
6/30/2023 5.24 5.43 5.47 5.40 4.87 4.49 4.13 3.97 3.81
9/30/2023 5.55 5.55 5.53 5.46 5.03 4.80 4.60 4.61 4.59
12/31/2023 5.60 5.40 5.26 4.79 4.23 4.01 3.84 3.88 3.88
3/31/2024 5.49 5.46 5.38 5.03 4.59 4.40 4.21 4.20 4.20
6/30/2024 5.47 5.48 5.33 5.09 4.71 4.53 4.33 4.33 4.36
9/30/2024 4.93 4.73 4.38 3.98 3.66 3.58 3.58 3.67 3.81
12/31/2024 4.40 4.37 4.24 4.16 4.25 4.27 4.38 4.48 4.58
3/31/2025 4.38 4.32 4.23 4.03 3.89 3.89 3.96 4.09 4.23
6/30/2025 4.28 4.41 4.29 3.96 3.72 3.68 3.79 3.98 4.24
9/30/2025 4.20 4.02 3.83 3.68 3.60 3.61 3.74 3.93 4.16
*****
This information is unaudited and is intended solely for the information and use of management and City
Council and is not intended and should not be used by anyone other than these specified parties.
If you have any questions or wish to discuss any of the items contained in this letter or the attachments,
please feel free to contact us at your convenience. We wish to thank you for the continued opportunity to be
of service and for the courtesy and cooperation extended to us by your staff.
Sincerely,
ABDO FINANCIAL SOLUTIONS
5
22
City of Kenyon, Minnesota
Statement of Revenues and Expenditures -
Budget and Actual -
General Fund (Unaudited)
For the Nine Months Ended September 30, 2025
Percent
Received or
YTD Actual Variance -
2025 Annual YTD Budget Expended
Thru Favorable I C
Budget 9/30/2025 Based on
9/30/2025 (Unfavorable)
Budget Thru
September
Revenues
Taxes $ 884,958 $ 663,718 $ 458,192 $ (205,526) 69.03% ①
Licenses and Permits 9,750 7,313 14,138 6,826 193.34%
Intergovernmental 741,370 556,028 346,626 (209,402) 62.34% ②
Charges for Services 171,300 128,475 125,655 (2,820) 97.81%
Miscellaneous Revenue 0 0 13,466 13,466 0.00%
Sale of Assets 0 0 455 455 0.00%
Fines and Forfeitures 12,000 9,000 12,839 3,839 142.66%
Interest Earnings 10,000 7,500 52,946 45,446 705.94% ③
Total Revenues $ 1,829,378 $ 1,372,034 $ 1,024,317 $ (347,717) 74.66% ①, ②, ③
Expenditures
City Council $ 13,600 $ 10,200 $ 2,420 $ 7,780 23.73%
City Administration 368,060 276,045 322,666 (46,621) 116.89%
General Government 107,200 80,400 144,193 (63,793) 179.34% ④
Law Enforcement 564,837 423,628 440,359 (16,731) 103.95%
Streets 393,950 295,463 194,995 100,468 66.00% ⑤
Recycling 0 0 38,630 (38,630) 0.00% ⑥
Elections 0 0 3,665 (3,665) 0.00%
Auditing 18,000 13,500 20,284 (6,784) 150.25%
City Attorney 50,000 37,500 27,485 10,015 73.29%
City Engineer 15,000 11,250 6,340 4,910 56.35%
Street Lighting 30,500 22,875 19,001 3,874 83.07%
Swimming Pool 128,350 96,263 78,496 17,767 81.54%
Parks 99,850 74,888 44,469 30,419 59.38% ⑦
Gunderson House 9,800 7,350 6,949 401 94.55%
Community Garden 0 0 55 (55) 0.00%
Total Expenditures $ 1,799,147 $ 1,349,362 $ 1,350,007 $ (645) 100.05% ④, ⑤, ⑥, ⑦
Other Financing Sources (Uses)
Transfers Out $ 108,000 $ 81,000 $ 108,000 $ 27,000 133.33% ⑧
Other Financing Sources (Uses) Total $ 108,000 $ 81,000 $ 108,000 $ 27,000 133.33% ⑧
Total $ (77,769) $ (58,328) $ (433,690) $ (375,362) 743.55% ①, ②, ③, …
Arrows represent the variance as a % of YTD Budget: Red: < -10%, Yellow: -10% to 10%, Green > 10%
6
23
Explanation of Items Percentage Received/Expended Less than
80% or Greater than 120% and $ Variance Greater than $15,000
Number Comment
① Second half of Goodhue County Tax Settlement received in December.
② Second half of Local Government Aid received later in the year.
③ Market conditions favorable compared to budget.
④ Variance due to $42k paid to IRS for 941 corrections from 2023 and 2024, various repairs and maintenance,
and subscriptions to Granicus and Catalis.
⑤ Variance due to change in account coding for employee's wages and benefits, seal coat project in the
current year, and purchase of 2025 Bobcat T66.
⑥ Monthly city recycling expense not budgeted for 2025.
⑦ Less hours worked in parks department than budgeted.
⑧ Budgeted transfers made for 2025.
7
24
City of Kenyon, Minnesota
Unaudited Cash Balances by Fund
September 30, 2024, December 31, 2024 and September 30, 2025
PY Quarter PY Ending Quarter Ending
YTD Change YTD Change %
Balance Balance Balance C
9/30/2025 9/30/2025
9/30/2024 12/31/2024 9/30/2025
General $ 441,948 $ 581,583 $ 223,585 $ (357,998) -61.56% ①
Capital Outlay 439,798 569,450 718,544 149,094 26.18% ②
Fire 337,964 357,531 199,800 (157,731) -44.12% ③
Library 28,728 88,795 37,637 (51,158) -57.61% ④
Economic Development (351,922) (346,479) (386,139) (39,660) 11.45%
Special Purpose Donations 56,911 61,212 65,774 4,562 7.45%
COVID Cares ACT 3,999 3,491 (0) (3,491) -100.00%
Debt Service 2016 29,743 36,328 27,372 (8,956) -24.65%
Debt Service 2020A 192,771 165,784 113,287 (52,497) -31.67% ⑤
Debt Service 2016B Bond (28,783) 17,372 (28,181) (45,553) -262.22%
Debt Service 2016B Note (8,652) 21,080 11,409 (9,671) -45.88%
Debt Service 2023 G.O. Bond (16,824) (16,824) (26,215) (9,391) 55.82%
Debt Service 2025 Bond 0 (105,158) (153,800) (48,642) 46.26%
Capital Lease 2020 Freightliner (488) (488) (37,011) (36,523) 7478.97%
Red Wing Ave CIP (1,223,426) (141,296) (141,296) 0 0.00%
2023 Street Overlay 177,023 (160,352) (171,513) (11,161) 6.96%
2025 Street Project 0 0 1,064,599 1,064,599 0.00% ⑥
Industrial Park 116,150 144,243 144,243 0 0.00%
Water 1,034,535 1,085,375 2,128,410 1,043,035 96.10% ⑥
Sanitary Sewer 2,632,044 1,954,266 2,473,183 518,917 26.55% ⑥
Electric 5,484,701 5,383,758 5,390,035 6,277 0.12%
Storm Sewer 508,311 541,939 801,512 259,573 47.90% ⑥
Liquor 148,614 179,734 181,769 2,035 1.13%
Total $ 10,003,144 $ 10,421,344 $ 12,637,004 $ 2,215,660 21.26% ①, ② , …
8
25
Explanation of Changes Greater than $50,000 and 20%
Number Comment
① Decrease in cash balance due to transfers to other funds out of the general fund, street maintenance expenses, Bobcat T66
purchase, IRS payment, and insurance expenses throughout the current year.
② Increase in cash due to budgeted interfund transfer.
③ Variance due to purchase of fire truck in the current year.
④ Variance due to increase in insurance premiums and wages and benefits for library employees.
⑤ Decrease in cash due to bond principal and interest payment.
⑥ Increase in cash due to 2025 bond proceeds.
9
26
City of Kenyon
Schedule of Investments
For the Month Ending
September 30, 2025
YEAR 2025
LEAP YEAR ( Y or N) N Unadjusted
Identification Deposits - Expenditures - Market Value Market Value Unrealized
(CUSIP or Acct #) Institution Description Type Purchases Sales Transfers Interest 9/30/2025 9/30/2025 gain / loss
Petty Cash Petty Cash - - - - 3,000.00 3,000.00 -
Cash in ATM Machine Cash in ATM Machine 3,000.00 3,000.00 -
087 Security State Bank General Account Checking 155,555.71 (350,280.08) - 46.55 236,629.44 236,629.44 -
060 Security State Bank Kenyon Municipal Utilities Checking 344,321.54 (188,920.56) 28.89 262,601.29 262,601.29 -
499,877.25 (539,200.64) - 75.44 505,230.73 505,230.73 -
Northland Securities - City Cash Balance Cash 265.03 265.03 265.03 -
Northland Securities - City FEDERATED HERMES Cash 75,000.00 1,585.34 169.47 90,355.93 90,355.93 -
05610DU5 Northland Securities - City BMO BK NATL ASSN CHICAGO Certificate of Deposit - 230,501.40 230,349.60 (151.80)
38120MCH7 Northland Securities - City GOLDEN ST BK GLENDALE Certificate of Deposit (441.13) 441.13 107,262.46 107,367.40 104.94
62848NAGO Northland Securities - City MY CMNTY CR UN MIDLAND TX Certificate of Deposit (530.06) 530.06 79,226.73 79,591.71 364.98
87868YBAO Northland Securities - City TECHNOLOGY CR UN SAN JOSE Certificate of Deposit (75,000.00) (374.90) 374.90 (3.75) - 3.75
89839KAD7 Northland Securities - City TRUSTAR BK GREAT FALLS VA Certificate of Deposit (504.28) 504.28 128,430.00 129,022.50 592.50
96153WAM4 Northland Securities - City WESTSTAR BK EL PASO TX Certificate of Deposit - - - -
75,000.00 (75,000.00) (0.00) 2,019.84 636,037.80 636,952.17 914.37
35381-101 4M City-General Money Market - - 713,275.38 2,538.78 1,152,833.00 1,152,833.00 -
35381-101 4MP City-General Money Market - - - 466.57 135,851.22 135,851.22 -
1372687-1 4M CD T Bank, National Association Certificate of Deposit 239,600.00 239,600.00 -
1372688-1 4M CD Western Alliance Bank Certificate of Deposit 239,500.00 239,500.00 -
1356923-1 4M CD Schertz Bank & Trust, TX Certificate of Deposit 226,850.00 226,850.00 -
1393282-1 4M CD Spectra Bank, TX Certificate of Deposit
35381-203 4M 2023A G.O. Bonds Money Market - - (713,275.38) 1,401.26 1,401.26 1,401.26 (0.00)
35381-203 4MP 2023A G.O. Bonds Money Market - -
35381-0204 4M 2025A Bond Proceeds Money Market 10,763.58 3,153,158.56 3,153,158.56 -
35381-0204 4MP 2025A Bond Proceeds Money Market - - -
- - - 15,170.19 5,149,194.04 5,149,194.04 (0.00)
Northland Securities - KMU Cash Balance Cash - - -
Northland Securities - KMU FEDERATED HERMES Cash 2,059.42 93.26 35,185.96 35,185.96 -
052392EC7 Northland Securities - KMU AUSTIN TELCO FED CR UN TEX Certificate of Deposit (511.29) 511.29 140,721.00 140,956.20 235.20
32026U3P9 Northland Securities - KMU FIRST FND TN BK IRVINE CA Certificate of Deposit - 201,542.00 201,448.00 (94.00)
32110YJ55 Northland Securities - KMU FIRST NATL BK AMER EAST MICH Certificate of Deposit (765.74) 765.74 205,502.08 206,538.92 1,036.84
59013KYT7 Northland Securities - KMU MERRICK BK SOUTH JORDAN UT Certificate of Deposit (782.39) 782.39 202,891.36 204,629.88 1,738.52
8562834U7 Northland Securities - KMU STATE BK INDIA CHICAGO Certificate of Deposit - 208,752.00 209,600.00 848.00
- - 0.00 2,152.68 994,594.40 998,358.96 3,764.56
35382-101 4M KMU Money Market - - 13,594.62 3,982,510.44 3,982,510.44 -
35382-101 4MP KMU Money Market - - - 655.22 190,771.03 190,771.03 -
1369905-1 4M CD Gbank, NV Certificate of Deposit 235,700.00 235,700.00 -
1357737-1 4M CD Elga Credit Union, MI Certificate of Deposit 229,700.00 229,700.00 -
1357736-1 4M CD First Internet Bank of Indiana, IN Certificate of Deposit 228,850.00 228,850.00 -
1372685-1 4M CD First Pryority Bank, OK Certificate of Deposit 230,100.00 230,100.00 -
1372686-1 4M CD Bank Hapoalim B.M., NY Certificate of Deposit 231,000.00 231,000.00 -
35382-201 4M KMU Money Market - - - - -
- - - 14,249.84 5,328,631.47 5,328,631.47 -
- -
Security State Bank of Kenyon City Brokered CD 114,028.63 114,028.63 -
$ 574,877.25 $ (614,200.64) $ 0.00 $ 33,667.99 $ 12,727,717.07 $ 12,732,396.00 $ 4,678.93
KSSB $ 236,629.44
O/S Deposits 415.13
O/S Checks (123,487.75)
113,556.82
KMU $ 262,601.29
O/S Deposits 32,552.19
O/S Checks (4,872.05)
290,281.43
Reconciled Balance $ 12,637,003.52
10
27
City of Kenyon Attachment C
Schedule of Investments
For the Month Ending
September 30, 2025
Unadjusted
Maturities
Market Value Market Value Variance
Maturity 9/30/2025 9/30/2025 9/30/2025
$10,000,000
Current $ 9,361,588.04 $ 9,361,591.79 $ 3.75
$9,000,000
< 1 year 1,832,243.40 1,831,997.60 (245.80)
$8,000,000
$7,000,000 1-2 years 709,083.46 709,423.60 340.14
$6,000,000 2-3 years 79,226.73 79,591.71 364.98
$5,000,000 3-4 years 337,182.00 338,622.50 1,440.50
$4,000,000 5+ years 408,393.44 411,168.80 2,775.36
$3,000,000
$2,000,000 $ 12,727,717.07 $ 12,732,396.00 $ 4,678.93
$1,000,000
$-
Current <1 1-2 2-3 3-4 5+
year years years years years Weighted average Rate of return 2.14% 9/30/2025
Average Maturity (years) 0.22 9/30/2025
Market Value Market Value
Market Value
Investment Type 9/30/2025
4%
Money Market Money Market $ 8,616,525.51
Brokered CD 114,028.63
Brokered CD
Cash 125,806.92
26%
Certificate of Deposit 3,370,804.21
Cash
Petty Cash 3,000.00
Certificate of Cash in ATM Machine 3,000.00
Deposit Checking 499,230.73
Petty Cash
1% $ 12,732,396.00
1% Cash in ATM
68% Machine
Checking KSSB
O/S Deposits $ 415.13
O/S Checks (123,487.75)
KMU
O/S Deposits 32,552.19
O/S Checks (4,872.05)
Reconciled Balance $ 12,637,003.52
11
28
City of Kenyon, Minnesota
Statement of Revenues and Expenses -
Budget and Actual -
Water Fund (Unaudited)
For the Nine Months Ended September 30, 2025
Amount YTD CY as a
2025 Annual Amount YTD YOY Variance
PY Percent of PY C
Budget 9/30/2025 9/30/2025
9/30/2024 9/30/2025
Revenues
Charges for Services $ 410,400 $ 348,691 $ 310,727 $ (37,964) 89.11%
Intergovernmental 0 0 13,514 13,514 0.00%
Interest Income 17,000 33,020 28,987 (4,033) 87.79%
Miscellaneous Revenue 0 0 600 600 0.00%
Total Revenues $ 427,400 $ 381,711 $ 353,828 $ (27,883) 92.70%
Expenses
Salaries and Benefits $ 268,800 $ 127,808 $ 162,577 $ (34,769) 127.20% ①
Supplies 5,970 1,261 3,566 (2,305) 282.71%
Utilities 27,970 14,077 12,424 1,653 88.26%
Debt Service 88,846 79,784 109,183 (29,399) 136.85% ②
Other Services and Charges 25,850 8,991 15,781 (6,790) 175.53%
Repair and Maintenance 14,400 4,988 9,597 (4,609) 192.37%
Depreciation 126,000 85,920 83,719 2,201 97.44%
Capital 100,000 0 0 0 0.00%
Miscellaneous 0 20 2,458 (2,438) 12139.75%
Total Expenses $ 657,836 $ 322,849 $ 399,305 $ (76,456) $ 123.68% ①…
Other Financing Sources (Uses)
Transfers Out $ 16,500 $ 0 $ 0 $ 0 0.00%
Other Financing Sources Total $ 16,500 $ 0 $ 0 $ 0 0.00%
Total $ (246,936) $ 58,862 $ (45,477) $ (104,339) $ -77.26% ②…
Water Revenue by Year
$600,000
2 Prior Years
$400,000
Prior Year
Current Year
$200,000
$0
Jan Feb Mar Apr May Jun Jul
12 Aug Sep Oct Nov Dec 29
Explanation of Items Percentage Received/Expended Less than
80% or Greater than 120% and $ Variance Greater than $15,000
Number Comment
① Increase in expense due to wage and benefit increases for employees.
② Fiscal agent fees paid when 2025 bond was issued.
13
30
City of Kenyon, Minnesota
Statement of Revenues and Expenditures -
Budget and Actual -
Sewer Fund (Unaudited)
For the Nine Months Ended September 30, 2025
Amount YTD CY as a
2025 Annual Amount YTD YOY Variance
PY Percent of PY C
Budget 9/30/2025 9/30/2025
9/30/2024 9/30/2025
Revenues
Charges for Services $ 531,000 $ 433,196 $ 98,488 $ (334,708) 22.74% ①
Taxes 4,500 4,381 10,936 6,555 249.61%
Intergovernmental 0 0 5,815 5,815 0.00%
Interest Earnings 50,000 18,099 0 (18,099) 0.00% ②
Refunds and Reimbursements 0 0 6,784 6,784 0.00%
Miscellaneous Revenue 0 11,846 6,758 (5,088) 57.05%
Total Revenues $ 585,500 $ 467,522 $ 128,781 $ (338,741) 27.55% ①…
Expenses
Salaries and Benefits $ 169,075 $ 77,329 $ 151,167 $ (73,838) 195.48% ③
Supplies 25,900 21,928 22,783 (855) 103.90%
Utilities 79,680 64,712 53,169 11,543 82.16%
Debt Service 248,129 228,462 268,325 (39,863) 117.45%
Other Services and Charges 18,050 12,184 13,555 (1,372) 111.26%
Repair and Maintenance 31,000 34,043 20,639 13,404 60.63%
Depreciation 167,000 121,244 151,540 (30,296) 124.99% ④
Capital 0 13,602 0 13,602 0.00%
Total Expenses $ 738,834 $ 573,504 $ 681,178 $ (107,674) $ 118.77% ③…
Total $ (153,334) $ (105,982) $ (552,397) $ (446,415) $ 521.22% ①…
Sewer Revenue by Year
$800,000
$600,000
2 Prior Years
$400,000
Prior Year
Current Year
$200,000
$0
Jan Feb Mar Apr May Jun Jul
14 Aug Sep Oct Nov Dec 31
Explanation of Items Percentage Received/Expended Less than
80% or Greater than 120% and $ Variance Greater than $15,000
Number Comment
① Variance due to change in recording utility receipts following staff turnover. Revenue will be adjusted in the subsequent audit.
② Variance due to interest allocation not including the sewer fund in previous months. This was resolved in Q4.
③ Variance due to more hours paid in June-August payrolls in current year.
④ Variance due to more additions to capital in 2024 than deletions.
15
32
City of Kenyon, Minnesota
Statement of Revenues and Expenditures -
Budget and Actual -
Electric Fund (Unaudited)
For the Nine Months Ended September 30, 2025
Amount YTD CY as a
2025 Annual Amount YTD YOY Variance
PY Percent of PY C
Budget 9/30/2025 9/30/2025
9/30/2024 9/30/2025
Revenues
Charges for Services $ 2,323,900 $ 1,644,470 $ 1,423,750 $ (220,720) 86.58%
Intergovernmental 0 8,583 0 (8,583) 0.00%
Interest Earnings 200,000 147,723 180,927 33,204 122.48% ①
Refunds and Reimbursements 0 0 750 750 0.00%
Miscellaneous Revenue 0 10,687 1,264 (9,423) 11.83%
Total Revenues $ 2,523,900 $ 1,811,463 $ 1,606,691 $ (204,772) 88.70% ①
Expenses
Salaries and Benefits $ 625,250 $ 351,964 $ 343,414 $ 8,550 97.57%
Supplies 68,035 46,713 45,926 787 98.31%
Utilities 885,590 582,889 538,299 44,590 92.35%
Other Services and Charges 513,550 267,953 258,678 9,275 96.54%
Repair and Maintenance 93,000 77,997 94,572 (16,575) 121.25% ②
Depreciation 104,000 38,821 41,132 (2,311) 105.95%
Capital 500 0 82,889 (82,889) 0.00% ③
Miscellaneous 6,000 13,169 8,736 4,433 66.34%
Total Expenses $ 2,295,925 $ 1,379,506 $ 1,413,646 $ (34,140) 102.47% ②…
Other Financing Sources (Uses)
Transfers Out $ 65,000 $ (24,303) $ 24,229 $ (48,532) -99.69% ④
Other Financing Sources Total 65,000 (24,303) 24,229 (48,532) -99.69%
Total $ 162,975 $ 456,260 $ 168,816 $ (287,444) 37.00% ①…
Electric Revenue by Year
$3,000,000
$2,000,000
2 Prior Years
Prior Year
Current Year
$1,000,000
$0
Jan Feb Mar Apr May Jun Jul
16 Aug Sep Oct Nov Dec 33
Explanation of Items Percentage Received/Expended Less than
80% or Greater than 120% and $ Variance Greater than $15,000
Number Comment
① Market conditions favorable compared to the prior year.
② Variance due to breaker and relay maintenance testing in the current year.
③ Variance due to exhaust emission and truck maintenance in the current year.
④ Remainder of pilot payments from Kenyon Municipal Utilities received in Q4.
17
34
City of Kenyon, Minnesota
Statement of Revenues and Expenses -
Budget and Actual -
Storm Water Fund (Unaudited)
For the Nine Months Ended September 30, 2025
Amount YTD CY as a
2025 Annual Amount YTD YOY Variance
PY Percent of PY C
Budget 9/30/2025 9/30/2025
9/30/2024 9/30/2025
Revenues
Charges for Services $ 125,000 $ 76,145 $ 20,368 $ (55,777) 26.75% ①
Taxes 1,000 2,270 0 (2,270) 0.00%
Interest Earnings 6,000 1,022 0 (1,022) 0.00%
Miscellaneous Revenue 0 12,540 (0) (12,540) -0.00%
Revenues Total $ 132,000 $ 91,977 $ 20,368 $ (71,609) 22.14% ①
Expenses
Salaries and Benefits $ 48,800 $ 19,723 $ 13,452 $ 6,271 68.21%
Other Services and Charges 300 237 247 (10) 104.16%
Repair and Maintenance 6,500 554 1,339 (785) 241.79%
Debt Service 43,809 39,965 48,332 (8,367) 120.94%
Depreciation 100,000 77,676 82,444 (4,768) 106.14%
Capital 0 58,492 0 58,492 0.00% ②
Expenses Total $ 199,409 $ 196,647 $ 145,814 $ 50,834 74.15% ②
Total $ (67,409) $ (104,670) $ (125,445) $ (20,775) 119.85% ①, ②
Storm Water Revenue by Year
$200,000
$150,000
2 Prior Years
$100,000
Prior Year
Current Year
$50,000
$0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
18
35
Explanation of Items Percentage Received/Expended Less than 80% or
Greater than 120% and $ Variance Greater than $15,000
Number Comment
① Variance due to change in recording utility receipts following staff turnover. Revenue will be adjusted in the subsequent audit.
② JD Loader purchased in the prior year.
19
36
City of Kenyon, Minnesota
Statement of Revenues and Expenditures -
Budget and Actual -
Liquor Store Fund (Unaudited)
For the Nine Months Ended September 30, 2025
Amount YTD CY as a
2025 Annual Amount YTD YOY Variance
PY Percent of PY C
Budget 9/30/2025 9/30/2025
9/30/2024 9/30/2025
Revenues
Charges for Services $ 1,006,000 $ 669,311 $ 634,710 $ (34,601) 94.83%
Miscellaneous Revenue 0 2,338 19 (2,319) 0.80%
Revenues Total $ 1,006,000 $ 671,649 $ 634,729 $ (36,920) 94.50%
Expenses
Salaries and Benefits $ 211,250 $ 137,911 $ 142,321 $ (4,410) 103.20%
Cost of Goods Sold 618,000 423,762 407,966 15,796 96.27%
Other Services and Charges 53,400 50,755 49,802 953 98.12%
Repair and Maintenance 4,000 4,842 2,732 2,110 56.43%
Supplies 27,100 23,756 11,366 12,390 47.85%
Utilities 18,400 15,449 14,733 716 95.36%
Depreciation 12,000 8,816 12,904 (4,088) 146.37%
Capital 10,000 92,974 301 92,673 0.32% ①
Miscellaneous 200 (388) (836) 448 215.49%
Expenses Total $ 954,350 $ 757,877 $ 641,289 $ 116,588 84.62% ①
Total $ 51,650 $ (86,228) $ (6,560) $ 79,668 7.61% ①
Liquor Revenue by Year
$1,000,000
2 Prior Years
Prior Year
$500,000
Current Year
$0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
20
37
Explanation of Items Percentage Received/Expended Less than 80% or
Greater than 120% and $ Variance Greater than $15,000
Number Comment
① Variance due to ventless fryer, flooring, and roof project in the prior year.
21
38
01/11/26 11:53 AM
CITY OF KENYON
Page 1
*Revenue Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER 2025 % of YTD
YTD Budget YTD Amt MTD Amt YTD Balance Budget
GENERAL FUND
Active R 101-00000-32000 LICENSES & PE $2,700.00 $4,876.20 $114.80 -$2,176.20 180.60%
Active R 101-00000-32002 RENTAL PROPE $0.00 $1,760.25 $0.00 -$1,760.25 0.00%
Active R 101-00000-32110 ALCOHOL LICE $1,500.00 $0.00 $0.00 $1,500.00 0.00%
Active R 101-00000-32210 BUILDING PERM $3,600.00 $4,311.29 $676.66 -$711.29 119.76%
Active R 101-00000-32220 BUILD. PERM. N $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-00000-32240 ANIMAL LICENS $400.00 $1,085.47 $0.00 -$685.47 271.37%
Active R 101-00000-33600 GRANTS FROM $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-00000-33900 DIVIDENDS $0.00 $50.19 $50.19 -$50.19 0.00%
Active R 101-00000-34102 ZONING & VARI $350.00 $700.00 $0.00 -$350.00 200.00%
Active R 101-00000-34107 ASSESSMENT S $500.00 $790.00 $125.00 -$290.00 158.00%
Active R 101-00000-34109 CHARGES FOR $3,500.00 $581.44 $0.00 $2,918.56 16.61%
Active R 101-00000-34409 REIMBURSEME $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-00000-34790 SALE OF EXCES $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-00000-35300 PAY PAL/SQUA $0.00 $185.24 $20.66 -$185.24 0.00%
Active R 101-00000-36101 SPECIAL ASSES $0.00 $74.10 $0.00 -$74.10 0.00%
Active R 101-00000-36105 SPECIAL ASSES $680.00 $0.00 $0.00 $680.00 0.00%
Active R 101-00000-36200 MISCELLANEOU $0.00 $7,839.29 ($0.21) -$7,839.29 0.00%
Active R 101-00000-36210 INTEREST EAR $10,000.00 $52,895.61 $5,986.11 -$42,895.61 528.96%
Active R 101-00000-36220 RENT - LAND $2,400.00 $2,090.00 $0.00 $310.00 87.08%
Active R 101-00000-38050 CABLE TV FRAN $7,000.00 $2,979.38 $0.00 $4,020.62 42.56%
Active R 101-00000-39101 PROCEEDS FR $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-00000-39201 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-00000-39202 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-00000-39999 PRIOR PERIOD $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-41000-31020 DELINQUENT T $12,000.00 $4,447.44 $0.00 $7,552.56 37.06%
Active R 101-41000-31030 MOBILE HOME T $7,000.00 $931.80 $0.00 $6,068.20 13.31%
Active R 101-41000-31110 CURRENT AD V $797,277.72 $432,997.16 $0.00 $364,280.56 54.31%
Active R 101-41000-33401 LOCAL GOVERN $665,114.00 $332,557.50 $0.00 $332,556.50 50.00%
Active R 101-41000-33422 STATE MARKET $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-41100-31120 TRANSFER-KMU $68,000.00 $19,741.19 $0.00 $48,258.81 29.03%
Active R 101-41100-31130 SHARED FACILI $75,000.00 $77,750.00 $0.00 -$2,750.00 103.67%
Active R 101-42100-31110 CURRENT AD V $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-42100-32001 LICENSES & PE $700.00 $615.00 $40.00 $85.00 87.86%
Active R 101-42100-33401 LOCAL GOVERN $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-42100-33404 STATE GRANTS $1,000.00 $0.00 $0.00 $1,000.00 0.00%
Active R 101-42100-33417 POLICE GRANT $1,000.00 $464.36 $0.00 $535.64 46.44%
Active R 101-42100-33421 STATE POLICE $33,000.00 $0.00 $0.00 $33,000.00 0.00%
Active R 101-42100-33900 DIVIDENDS $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-42100-34108 CHARGES FOR $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-42100-34412 REIMBURSEME $0.00 $4,077.13 $0.00 -$4,077.13 0.00%
Active R 101-42100-34790 SALE OF EXCES $0.00 $454.75 $0.00 -$454.75 0.00%
Active R 101-42100-35100 FINES/PENALTI $12,000.00 $12,839.13 $969.87 -$839.13 106.99%
Active R 101-42100-35210 TOW/IMPOUND $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-42100-35300 PAY PAL/SQUA $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-42100-36200 MISCELLANEOU $0.00 $394.34 $94.32 -$394.34 0.00%
Active R 101-42100-39200 TRANSFERS INT $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-42100-39201 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-43000-33100 FEDERAL GRAN $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-43000-33404 STATE GRANTS $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-43000-36200 MISCELLANEOU $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-43100-31110 CURRENT AD V $0.00 $0.00 $0.00 $0.00 0.00%
22
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Page 2
*Revenue Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER 2025 % of YTD
YTD Budget YTD Amt MTD Amt YTD Balance Budget
Active R 101-43100-33401 LOCAL GOVERN $41,256.00 $13,604.01 $0.00 $27,651.99 32.97%
Active R 101-43100-34790 SALE OF EXCES $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-43100-36200 MISCELLANEOU $0.00 $965.01 $0.00 -$965.01 0.00%
Active R 101-43250-37320 RECYCLING CU $47,500.00 $8,387.39 $0.00 $39,112.61 17.66%
Active R 101-45124-31110 CURRENT AD V $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-45124-33900 DIVIDENDS $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-45124-34409 REIMBURSEME $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-45124-34720 SWIMMING POO $30,000.00 $27,535.37 $0.00 $2,464.63 91.78%
Active R 101-45124-34721 SWIMMING POO $5,000.00 $4,316.73 $466.92 $683.27 86.33%
Active R 101-45124-35300 PAY PAL/SQUA $0.00 $5.25 $0.00 -$5.25 0.00%
Active R 101-45124-37940 CASH OVER/SH $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-45200-31110 CURRENT AD V $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-45200-33100 FEDERAL GRAN $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-45200-33600 GRANTS FROM $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-45200-33630 COUNTY AID $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-45200-33900 DIVIDENDS $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-45200-34780 PARK RENTAL F $900.00 $1,630.06 $277.86 -$730.06 181.12%
Active R 101-45200-36200 MISCELLANEOU $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-45300-33900 DIVIDENDS $0.00 $0.00 $0.00 $0.00 0.00%
Active R 101-45400-34760 GARDEN PLOT $0.00 $100.00 $0.00 -$100.00 0.00%
Total GENERAL FUND $1,829,377.72 $1,024,032.08 $8,822.18 $805,345.64 55.98%
CAPITAL OUTLAY
Active R 202-00000-35108 REIMBURSE FO $0.00 $0.00 $0.00 $0.00 0.00%
Active R 202-00000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00%
Active R 202-00000-39201 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00%
Active R 202-00000-39203 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00%
Active R 202-42000-31110 CURRENT AD V $0.00 $0.00 $0.00 $0.00 0.00%
Active R 202-42000-39208 TRANSFER FRO $0.00 $105,000.00 $105,000.00 -$105,000.00 0.00%
Active R 202-43100-31110 CURRENT AD V $0.00 $0.00 $0.00 $0.00 0.00%
Active R 202-43100-39209 TRANSFER FRO $0.00 $45,000.00 $45,000.00 -$45,000.00 0.00%
Active R 202-45000-31110 CURRENT AD V $0.00 $0.00 $0.00 $0.00 0.00%
Active R 202-45000-33400 STATE GRANTS $0.00 $0.00 $0.00 $0.00 0.00%
Active R 202-45000-39201 TRANSFER FRO $0.00 $48,000.00 $48,000.00 -$48,000.00 0.00%
Active R 202-45300-31110 CURRENT AD V $0.00 $0.00 $0.00 $0.00 0.00%
Active R 202-48100-33400 STATE GRANTS $0.00 $0.00 $0.00 $0.00 0.00%
Active R 202-48100-39340 CAPITAL LEASE $0.00 $0.00 $0.00 $0.00 0.00%
Active R 202-48200-33400 STATE GRANTS $0.00 $0.00 $0.00 $0.00 0.00%
Active R 202-48200-34409 REIMBURSEME $0.00 $0.00 $0.00 $0.00 0.00%
Active R 202-48200-34790 SALE OF EXCES $0.00 $0.00 $0.00 $0.00 0.00%
Active R 202-48200-39201 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00%
Active R 202-48200-39208 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00%
Active R 202-48300-34790 SALE OF EXCES $0.00 $0.00 $0.00 $0.00 0.00%
Active R 202-48300-36200 MISCELLANEOU $0.00 -$0.28 ($0.28) $0.28 0.00%
Total CAPITAL OUTLAY $0.00 $197,999.72 $197,999.72 -$197,999.72 0.00%
FIRE
Active R 203-00000-31110 CURRENT AD V $97,613.00 $48,806.50 $0.00 $48,806.50 50.00%
Active R 203-00000-33400 STATE GRANTS $10,000.00 $11,000.00 $0.00 -$1,000.00 110.00%
Active R 203-00000-33401 LOCAL GOVERN $0.00 $0.00 $0.00 $0.00 0.00%
Active R 203-00000-33420 STATE FIRE AID $33,000.00 $40,099.09 $79,198.70 -$7,099.09 121.51%
Active R 203-00000-33900 DIVIDENDS $0.00 $0.00 $0.00 $0.00 0.00%
Active R 203-00000-34200 FIRE - TOWNSH $93,785.00 $65,293.37 $0.00 $28,491.63 69.62%
Active R 203-00000-34409 REIMBURSEME $0.00 $0.00 $0.00 $0.00 0.00%
23
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Page 3
*Revenue Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER 2025 % of YTD
YTD Budget YTD Amt MTD Amt YTD Balance Budget
Active R 203-00000-34411 REIMBURSEME $0.00 $5,489.80 $489.80 -$5,489.80 0.00%
Active R 203-00000-35108 REIMBURSE FO $0.00 $0.00 $0.00 $0.00 0.00%
Active R 203-00000-36105 SPECIAL ASSES $210.00 $0.00 $0.00 $210.00 0.00%
Active R 203-00000-36200 MISCELLANEOU $0.00 $22.09 $0.00 -$22.09 0.00%
Active R 203-00000-36210 INTEREST EAR $75.00 $0.00 $0.00 $75.00 0.00%
Active R 203-00000-36230 DONATIONS $0.00 $50.00 $0.00 -$50.00 0.00%
Active R 203-00000-36235 Donation - Donor $0.00 $10,000.00 $0.00 -$10,000.00 0.00%
Active R 203-00000-39201 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00%
Active R 203-00000-39207 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00%
Active R 203-42200-36105 SPECIAL ASSES $0.00 $0.00 $0.00 $0.00 0.00%
Active R 203-42200-39201 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00%
Total FIRE $234,683.00 $180,760.85 $79,688.50 $53,922.15 77.02%
LIBRARY
Active R 204-00000-31110 CURRENT AD V $140,137.00 $70,068.50 $0.00 $70,068.50 50.00%
Active R 204-00000-33620 LIBRARY COUN $49,685.00 $24,842.53 $0.00 $24,842.47 50.00%
Active R 204-00000-33900 DIVIDENDS $200.00 $0.00 $0.00 $200.00 0.00%
Active R 204-00000-34109 CHARGES FOR $700.00 $787.50 $67.00 -$87.50 112.50%
Active R 204-00000-35103 LIBRARY FINES $200.00 $297.98 $20.00 -$97.98 148.99%
Active R 204-00000-36200 MISCELLANEOU $500.00 $2,939.63 $105.00 -$2,439.63 587.93%
Active R 204-00000-36210 INTEREST EAR $90.00 $0.00 $0.00 $90.00 0.00%
Active R 204-00000-39202 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00%
Total LIBRARY $191,512.00 $98,936.14 $192.00 $92,575.86 51.66%
ECONOMIC DEVELOPMENT AUTHORITY
Active R 205-00000-31110 CURRENT AD V $89,447.30 $44,723.65 $0.00 $44,723.65 50.00%
Active R 205-00000-33900 DIVIDENDS $0.00 $0.00 $0.00 $0.00 0.00%
Active R 205-00000-35105 LEASE - IND. PA $0.00 $0.00 $0.00 $0.00 0.00%
Active R 205-00000-35106 LEASE-NAPA ST $3,000.00 $450.00 $0.00 $2,550.00 15.00%
Active R 205-00000-36200 MISCELLANEOU $0.00 $0.00 $0.00 $0.00 0.00%
Active R 205-00000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00%
Active R 205-00000-39202 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00%
Active R 205-00000-39207 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00%
Active R 205-46200-33100 FEDERAL GRAN $0.00 $0.00 $0.00 $0.00 0.00%
Active R 205-46200-33404 STATE GRANTS $0.00 $0.00 $0.00 $0.00 0.00%
Total ECONOMIC DEVELOPMENT AUTHORITY $92,447.30 $45,173.65 $0.00 $47,273.65 48.86%
POLICE FORFEITURES
Active R 210-00000-35200 FORFEITURES $0.00 $0.00 $0.00 $0.00 0.00%
Total POLICE FORFEITURES $0.00 $0.00 $0.00 $0.00 0.00%
SPECIAL PURPOSE DONATIONS
Active R 230-00000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00%
Active R 230-41000-36230 DONATIONS $0.00 $0.00 $0.00 $0.00 0.00%
Active R 230-42000-36340 DONATIONS-PU $0.00 $3,115.00 $20.00 -$3,115.00 0.00%
Active R 230-42200-36230 DONATIONS $0.00 $0.00 $0.00 $0.00 0.00%
In-Active R 230-42200-36235 Donation - Donor $0.00 $0.00 $0.00 $0.00 0.00%
Active R 230-45000-36330 DONATIONS-CU $0.00 $24,153.47 $150.00 -$24,153.47 0.00%
Active R 230-45500-36230 DONATIONS $0.00 $1,760.00 $0.00 -$1,760.00 0.00%
Total SPECIAL PURPOSE DONATIONS $0.00 $29,028.47 $170.00 -$29,028.47 0.00%
COVID CARES ACT FUNDS
Active R 240-00000-33100 FEDERAL GRAN $0.00 $0.00 $0.00 $0.00 0.00%
Active R 240-00000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00%
Total COVID CARES ACT FUNDS $0.00 $0.00 $0.00 $0.00 0.00%
2012 G.O. IMP. BONDS-STREETS
Active R 301-00000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00%
24
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Page 4
*Revenue Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER 2025 % of YTD
YTD Budget YTD Amt MTD Amt YTD Balance Budget
Active R 301-47000-31110 CURRENT AD V $0.00 $0.00 $0.00 $0.00 0.00%
Total 2012 G.O. IMP. BONDS-STREETS $0.00 $0.00 $0.00 $0.00 0.00%
2016 FIRST STREET IMPROVEMENTS
Active R 303-00000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00%
Active R 303-47000-31110 CURRENT AD V $26,800.00 $13,400.00 $0.00 $13,400.00 50.00%
Active R 303-47000-36101 SPECIAL ASSES $8,182.00 $4,353.06 $0.00 $3,828.94 53.20%
Total 2016 FIRST STREET IMPROVEMENTS $34,982.00 $17,753.06 $0.00 $17,228.94 50.75%
2007 G.O. REFUNDING BONDS
Active R 307-00000-36210 INTEREST EAR $0.00 -$0.39 ($0.39) $0.39 0.00%
Total 2007 G.O. REFUNDING BONDS $0.00 -$0.39 -$0.39 $0.39 0.00%
2020A GO BOND (RW, BUS PK, 2ND
Active R 310-00000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00%
Active R 310-47000-31110 CURRENT AD V $138,259.00 $69,129.50 $0.00 $69,129.50 50.00%
Active R 310-47000-36101 SPECIAL ASSES $38,747.00 $24,833.70 $0.00 $13,913.30 64.09%
Active R 310-47000-39207 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00%
Total 2020A GO BOND (RW, BUS PK, 2ND $177,006.00 $93,963.20 $0.00 $83,042.80 53.08%
2016B GO USDA BOND FIRE HALL
Active R 320-00000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00%
Active R 320-47100-31110 CURRENT AD V $91,125.00 $45,562.50 $0.00 $45,562.50 50.00%
Total 2016B GO USDA BOND FIRE HALL $91,125.00 $45,562.50 $0.00 $45,562.50 50.00%
2016B USDA NOTE FIRE HALL
Active R 321-00000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00%
Active R 321-47200-31110 CURRENT AD V $19,341.00 $9,670.50 $0.00 $9,670.50 50.00%
Active R 321-47200-39206 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00%
Active R 321-47200-39207 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00%
Total 2016B USDA NOTE FIRE HALL $19,341.00 $9,670.50 $0.00 $9,670.50 50.00%
2023A G.O. Bond
Active R 323-00000-31110 CURRENT AD V $0.00 $0.00 $0.00 $0.00 0.00%
Active R 323-00000-36210 INTEREST EAR $0.00 $21,365.20 $1,401.26 -$21,365.20 0.00%
Active R 323-47000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00%
Active R 323-47000-39310 GO BOND PROC $0.00 $0.00 $0.00 $0.00 0.00%
Active R 323-47000-39312 PREMIUM ON B $0.00 $0.00 $0.00 $0.00 0.00%
Active R 323-47300-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00%
Total 2023A G.O. Bond $0.00 $21,365.20 $1,401.26 -$21,365.20 0.00%
2025 Street Projects
Active R 325-00000-31110 CURRENT AD V $0.00 $0.00 $0.00 $0.00 0.00%
Active R 325-00000-36210 INTEREST EAR $0.00 $17,648.56 $10,763.58 -$17,648.56 0.00%
Active R 325-47000-36100 SPECIAL ASSES $0.00 $7,875.15 $2,233.58 -$7,875.15 0.00%
Active R 325-47000-39310 GO BOND PROC $0.00 $0.00 $0.00 $0.00 0.00%
Active R 325-47000-39312 PREMIUM ON B $0.00 $26,500.20 $26,500.20 -$26,500.20 0.00%
Active R 325-47000-39320 Premiums on Bo $0.00 $0.00 $0.00 $0.00 0.00%
Total 2025 Street Projects $0.00 $52,023.91 $39,497.36 -$52,023.91 0.00%
2020 FREIGHTLINER 114SD
Active R 331-47000-39207 TRANSFER FRO $36,523.00 $0.00 $0.00 $36,523.00 0.00%
Total 2020 FREIGHTLINER 114SD $36,523.00 $0.00 $0.00 $36,523.00 0.00%
2019 FORD F150 LEASE
Active R 336-00000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00%
Active R 336-47000-39207 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00%
Total 2019 FORD F150 LEASE $0.00 $0.00 $0.00 $0.00 0.00%
RED WING AVE CAPITAL PROJECT
Active R 340-00000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00%
25
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*Revenue Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER 2025 % of YTD
YTD Budget YTD Amt MTD Amt YTD Balance Budget
Active R 340-43100-36101 SPECIAL ASSES $0.00 $0.00 $0.00 $0.00 0.00%
Active R 340-43100-36210 INTEREST EAR $10,000.00 $0.00 $0.00 $10,000.00 0.00%
Active R 340-43100-39202 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00%
Active R 340-43100-39310 GO BOND PROC $0.00 $0.00 $0.00 $0.00 0.00%
Active R 340-43100-39312 PREMIUM ON B $0.00 $0.00 $0.00 $0.00 0.00%
Active R 340-47100-39202 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00%
Total RED WING AVE CAPITAL PROJECT $10,000.00 $0.00 $0.00 $10,000.00 0.00%
2004 SUNSET HOME TAX INCREMENT
Active R 402-00000-31050 TAX INCREMEN $0.00 $0.00 $0.00 $0.00 0.00%
Active R 402-00000-31110 CURRENT AD V $0.00 $0.00 $0.00 $0.00 0.00%
Active R 402-00000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00%
Total 2004 SUNSET HOME TAX INCREMENT $0.00 $0.00 $0.00 $0.00 0.00%
2023 Street Overlay Proj
Active R 405-43100-35108 REIMBURSE FO $0.00 $0.00 $0.00 $0.00 0.00%
Active R 405-47000-39310 GO BOND PROC $0.00 $0.00 $0.00 $0.00 0.00%
Active R 405-47000-39312 PREMIUM ON B $0.00 $0.00 $0.00 $0.00 0.00%
Total 2023 Street Overlay Proj $0.00 $0.00 $0.00 $0.00 0.00%
INDUSTRIAL PARK
Active R 420-00000-33100 FEDERAL GRAN $0.00 $0.00 $0.00 $0.00 0.00%
Active R 420-00000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00%
Active R 420-00000-39202 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00%
Active R 420-00000-39310 GO BOND PROC $0.00 $0.00 $0.00 $0.00 0.00%
Active R 420-00000-39312 PREMIUM ON B $0.00 $0.00 $0.00 $0.00 0.00%
Total INDUSTRIAL PARK $0.00 $0.00 $0.00 $0.00 0.00%
2025 Street Project
Active R 425-43100-39310 GO BOND PROC $0.00 $0.00 $0.00 $0.00 0.00%
Active R 425-43100-39312 PREMIUM ON B $0.00 $0.00 $0.00 $0.00 0.00%
Active R 425-47000-39310 GO BOND PROC $0.00 $1,325,000.00 ($1,810,510.00) -$1,325,000.00 0.00%
Active R 425-47000-39312 PREMIUM ON B $0.00 $0.00 $0.00 $0.00 0.00%
Total 2025 Street Project $0.00 $1,325,000.00 -$1,810,510.00 -$1,325,000.00 0.00%
2016 FIRST ST CAPITAL PROJECT
Active R 430-43100-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00%
Active R 430-43100-39200 TRANSFERS INT $0.00 $0.00 $0.00 $0.00 0.00%
Total 2016 FIRST ST CAPITAL PROJECT $0.00 $0.00 $0.00 $0.00 0.00%
WATER
Active R 601-00000-33100 FEDERAL GRAN $0.00 $0.00 $0.00 $0.00 0.00%
Active R 601-00000-33400 STATE GRANTS $0.00 $858.53 $405.60 -$858.53 0.00%
Active R 601-00000-33407 PERA AID $0.00 $0.00 $0.00 $0.00 0.00%
Active R 601-00000-33430 STATE SEMMCH $0.00 $12,655.71 $9,964.44 -$12,655.71 0.00%
Active R 601-00000-33439 PENSION REVE $0.00 $0.00 $0.00 $0.00 0.00%
Active R 601-00000-34101 THAW WATER S $0.00 $0.00 $0.00 $0.00 0.00%
Active R 601-00000-34409 REIMBURSEME $0.00 $0.00 $0.00 $0.00 0.00%
Active R 601-00000-34790 SALE OF EXCES $0.00 $0.00 $0.00 $0.00 0.00%
Active R 601-00000-35000 NSF/RECON/SH $0.00 $480.00 $0.00 -$480.00 0.00%
Active R 601-00000-36101 SPECIAL ASSES $0.00 $0.00 $0.00 $0.00 0.00%
Active R 601-00000-36105 SPECIAL ASSES $0.00 $0.00 $0.00 $0.00 0.00%
Active R 601-00000-36200 MISCELLANEOU $0.00 $600.08 ($0.28) -$600.08 0.00%
Active R 601-00000-36210 INTEREST EAR $17,000.00 $28,987.33 $2,639.79 -$11,987.33 170.51%
Active R 601-00000-36225 POLE CONTACT $0.00 $0.00 $0.00 $0.00 0.00%
Active R 601-00000-36226 Water Tower Lea $7,200.00 $5,400.00 $600.00 $1,800.00 75.00%
In-Active R 601-00000-36227 Electric Pole Lea $0.00 $0.00 $0.00 $0.00 0.00%
Active R 601-00000-37110 WATER SALES $400,000.00 $303,129.98 $34,850.61 $96,870.02 75.78%
26
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Page 6
*Revenue Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER 2025 % of YTD
YTD Budget YTD Amt MTD Amt YTD Balance Budget
Active R 601-00000-37120 WATER SALES - $700.00 $0.00 $0.00 $700.00 0.00%
Active R 601-00000-37150 CONNECTION F $0.00 $0.00 $0.00 $0.00 0.00%
Active R 601-00000-37160 WATER PENALT $2,500.00 $1,717.26 $249.95 $782.74 68.69%
Active R 601-00000-39202 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00%
Active R 601-00000-39900 CONTRIBUTED $0.00 $0.00 $0.00 $0.00 0.00%
Active R 601-00000-39999 PRIOR PERIOD $0.00 $0.00 $0.00 $0.00 0.00%
Active R 601-49440-33900 DIVIDENDS $0.00 $0.00 $0.00 $0.00 0.00%
Total WATER $427,400.00 $353,828.89 $48,710.11 $73,571.11 82.79%
SANITARY SEWER
Active R 602-00000-31110 CURRENT AD V $0.00 $0.00 $0.00 $0.00 0.00%
Active R 602-00000-33100 FEDERAL GRAN $0.00 $5,815.01 $0.00 -$5,815.01 0.00%
Active R 602-00000-33400 STATE GRANTS $0.00 $0.00 $0.00 $0.00 0.00%
Active R 602-00000-33407 PERA AID $0.00 $0.00 $0.00 $0.00 0.00%
Active R 602-00000-33439 PENSION REVE $0.00 $0.00 $0.00 $0.00 0.00%
Active R 602-00000-33900 DIVIDENDS $0.00 $0.00 $0.00 $0.00 0.00%
Active R 602-00000-34407 UTILITY CONNE $5,000.00 $6,300.00 $1,800.00 -$1,300.00 126.00%
Active R 602-00000-34409 REIMBURSEME $0.00 $6,784.00 $0.00 -$6,784.00 0.00%
Active R 602-00000-34790 SALE OF EXCES $0.00 $0.00 $0.00 $0.00 0.00%
Active R 602-00000-35108 REIMBURSE FO $0.00 $0.00 $0.00 $0.00 0.00%
Active R 602-00000-36101 SPECIAL ASSES $4,500.00 $10,936.16 $0.00 -$6,436.16 243.03%
Active R 602-00000-36105 SPECIAL ASSES $0.00 $0.00 $0.00 $0.00 0.00%
Active R 602-00000-36200 MISCELLANEOU $0.00 $6,757.99 $352.24 -$6,757.99 0.00%
Active R 602-00000-36210 INTEREST EAR $50,000.00 $0.00 $0.00 $50,000.00 0.00%
Active R 602-00000-37200 SANITARY SEW $526,000.00 $92,188.27 $0.00 $433,811.73 17.53%
Active R 602-00000-39202 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00%
Active R 602-00000-39207 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00%
Active R 602-00000-39900 CONTRIBUTED $0.00 $0.00 $0.00 $0.00 0.00%
Active R 602-00000-39999 PRIOR PERIOD $0.00 $0.00 $0.00 $0.00 0.00%
Total SANITARY SEWER $585,500.00 $128,781.43 $2,152.24 $456,718.57 22.00%
ELECTRIC
Active R 603-00000-33400 STATE GRANTS $0.00 $0.00 $0.00 $0.00 0.00%
Active R 603-00000-33407 PERA AID $0.00 $0.00 $0.00 $0.00 0.00%
Active R 603-00000-33439 PENSION REVE $0.00 $0.00 $0.00 $0.00 0.00%
Active R 603-00000-33800 SHARE OF CMP $0.00 $0.00 $0.00 $0.00 0.00%
Active R 603-00000-34109 CHARGES FOR $0.00 $0.00 $0.00 $0.00 0.00%
Active R 603-00000-34140 TRENCHING & L $0.00 $0.00 $0.00 $0.00 0.00%
Active R 603-00000-34790 SALE OF EXCES $0.00 $0.00 $0.00 $0.00 0.00%
Active R 603-00000-35000 NSF/RECON/SH $6,000.00 $2,040.00 $790.00 $3,960.00 34.00%
Active R 603-00000-36101 SPECIAL ASSES $0.00 $0.00 $0.00 $0.00 0.00%
Active R 603-00000-36105 SPECIAL ASSES $0.00 $0.00 $0.00 $0.00 0.00%
Active R 603-00000-36200 MISCELLANEOU $0.00 $1,264.85 $0.28 -$1,264.85 0.00%
Active R 603-00000-36210 INTEREST EAR $200,000.00 $180,361.71 $17,556.18 $19,638.29 90.18%
Active R 603-00000-36211 INT INCOME-CIT $0.00 $551.00 $0.00 -$551.00 0.00%
Active R 603-00000-36212 INT INC-CITY IN $0.00 $0.00 $0.00 $0.00 0.00%
Active R 603-00000-36214 INT INC-CITY LI $0.00 $0.00 $0.00 $0.00 0.00%
Active R 603-00000-36225 POLE CONTACT $5,000.00 $4,956.00 $0.00 $44.00 99.12%
Active R 603-00000-36260 GARBAGE BILLI $50,000.00 $7,200.00 $0.00 $42,800.00 14.40%
Active R 603-00000-36261 GARBAGE BILLI $38,000.00 $0.00 $0.00 $38,000.00 0.00%
Active R 603-00000-36262 GARBAGE BILLI $2,300.00 $0.00 $0.00 $2,300.00 0.00%
Active R 603-00000-37150 CONNECTION F $2,000.00 $0.00 $0.00 $2,000.00 0.00%
Active R 603-00000-37320 RECYCLING CU $0.00 $4,130.00 $0.00 -$4,130.00 0.00%
Active R 603-00000-37410 RESIDENTIAL E $1,200,000.00 $746,592.68 $85,836.21 $453,407.32 62.22%
27
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CITY OF KENYON
Page 7
*Revenue Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER 2025 % of YTD
YTD Budget YTD Amt MTD Amt YTD Balance Budget
Active R 603-00000-37420 COMMERCIAL & $300,000.00 $169,943.54 $17,787.13 $130,056.46 56.65%
Active R 603-00000-37425 ELECTRIC SALE $0.00 $0.00 $0.00 $0.00 0.00%
Active R 603-00000-37430 DEMAND ELECT $650,000.00 $458,118.16 $51,414.72 $191,881.84 70.48%
Active R 603-00000-37440 PUBLIC STREET $22,600.00 $22,383.10 $2,236.02 $216.90 99.04%
Active R 603-00000-37460 ELECTRIC PENA $45,000.00 $6,326.22 $807.78 $38,673.78 14.06%
Active R 603-00000-37470 SECURITY LIGH $3,000.00 $2,060.00 $230.00 $940.00 68.67%
Active R 603-00000-37485 CAPX2020-TRAN $0.00 $0.00 $0.00 $0.00 0.00%
Active R 603-00000-37500 SOLAR SUBSCR $0.00 $0.00 $0.00 $0.00 0.00%
Active R 603-00000-39202 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00%
Active R 603-00000-39999 PRIOR PERIOD $0.00 -$0.62 $0.00 $0.62 0.00%
Active R 603-49590-33900 DIVIDENDS $0.00 $14.14 $14.14 -$14.14 0.00%
Active R 603-49590-34409 REIMBURSEME $0.00 $750.00 $0.00 -$750.00 0.00%
Active R 603-49600-37482 CMPAS INCOME $0.00 $0.00 $0.00 $0.00 0.00%
Active R 603-49600-37483 CMPAS REGULA $0.00 $0.00 $0.00 $0.00 0.00%
Active R 603-49600-37484 MISO UNDER R $0.00 $0.00 $0.00 $0.00 0.00%
Active R 603-49600-39104 SALE OF UTILITI $0.00 $0.00 $0.00 $0.00 0.00%
Total ELECTRIC $2,523,900.00 $1,606,690.78 $176,672.46 $917,209.22 63.66%
STORM SEWER
Active R 605-00000-33400 STATE GRANTS $0.00 $0.00 $0.00 $0.00 0.00%
Active R 605-00000-33407 PERA AID $0.00 $0.00 $0.00 $0.00 0.00%
Active R 605-00000-33439 PENSION REVE $0.00 $0.00 $0.00 $0.00 0.00%
Active R 605-00000-34790 SALE OF EXCES $0.00 $0.00 $0.00 $0.00 0.00%
Active R 605-00000-39202 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00%
Active R 605-00000-39900 CONTRIBUTED $0.00 $0.00 $0.00 $0.00 0.00%
Active R 605-43251-33100 FEDERAL GRAN $0.00 $0.00 $0.00 $0.00 0.00%
Active R 605-43251-33400 STATE GRANTS $0.00 $0.00 $0.00 $0.00 0.00%
Active R 605-43251-33900 DIVIDENDS $0.00 $0.00 $0.00 $0.00 0.00%
Active R 605-43251-36105 SPECIAL ASSES $1,000.00 $0.00 $0.00 $1,000.00 0.00%
Active R 605-43251-36200 MISCELLANEOU $0.00 -$0.02 ($0.02) $0.02 0.00%
Active R 605-43251-36210 INTEREST EAR $6,000.00 $0.00 $0.00 $6,000.00 0.00%
Active R 605-43251-37202 STORM SEWER $125,000.00 $20,368.12 $0.00 $104,631.88 16.29%
Active R 605-43251-37203 STORM SEWER $0.00 $0.00 $0.00 $0.00 0.00%
Active R 605-43251-39207 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00%
Active R 605-49700-39200 TRANSFERS INT $0.00 $0.00 $0.00 $0.00 0.00%
Total STORM SEWER $132,000.00 $20,368.10 -$0.02 $111,631.90 15.43%
LIQUOR
Active R 609-00000-33400 STATE GRANTS $0.00 $0.00 $0.00 $0.00 0.00%
Active R 609-00000-33407 PERA AID $0.00 $0.00 $0.00 $0.00 0.00%
Active R 609-00000-33439 PENSION REVE $0.00 $0.00 $0.00 $0.00 0.00%
Active R 609-00000-33900 DIVIDENDS $0.00 $0.00 $0.00 $0.00 0.00%
Active R 609-00000-34409 REIMBURSEME $0.00 $0.00 $0.00 $0.00 0.00%
Active R 609-00000-36200 MISCELLANEOU $0.00 $18.64 ($0.28) -$18.64 0.00%
Active R 609-00000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00%
Active R 609-00000-36221 PULL TAB RENT $0.00 $0.00 $0.00 $0.00 0.00%
Active R 609-00000-36222 PULL TAB RENT $45,000.00 $23,970.16 $8,420.54 $21,029.84 53.27%
Active R 609-00000-36250 ATM REVENUE $5,000.00 $2,735.94 $416.91 $2,264.06 54.72%
Active R 609-00000-36255 LOTTERY SCRA $0.00 $0.00 $0.00 $0.00 0.00%
Active R 609-00000-37811 LIQUOR-OFF-SA $190,000.00 $124,884.29 $13,860.87 $65,115.71 65.73%
Active R 609-00000-37812 BEER - OFF-SAL $330,000.00 $214,302.91 $23,451.64 $115,697.09 64.94%
Active R 609-00000-37813 WINE - OFF-SAL $36,000.00 $19,594.04 $2,139.92 $16,405.96 54.43%
Active R 609-00000-37815 OTHER MERCH $8,000.00 $5,939.75 $583.52 $2,060.25 74.25%
Active R 609-00000-37816 TOBACCO SALE $15,000.00 $8,008.00 $706.00 $6,992.00 53.39%
28
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CITY OF KENYON
Page 8
*Revenue Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER 2025 % of YTD
YTD Budget YTD Amt MTD Amt YTD Balance Budget
Active R 609-00000-37817 THC SALES $0.00 $4,302.54 $889.03 -$4,302.54 0.00%
Active R 609-00000-37820 MACHINE COM $9,000.00 $4,589.05 $485.09 $4,410.95 50.99%
Active R 609-00000-37900 ROSE FEST $8,000.00 $0.00 $0.00 $8,000.00 0.00%
Active R 609-00000-37911 LIQUOR/WINE O $175,000.00 $88,049.38 $7,983.07 $86,950.62 50.31%
Active R 609-00000-37912 BEER ON-SALE $155,000.00 $122,388.42 $10,809.06 $32,611.58 78.96%
Active R 609-00000-37916 FOOD-ON SALE $30,000.00 $15,945.44 $2,008.52 $14,054.56 53.15%
Total LIQUOR $1,006,000.00 $634,728.56 $71,753.89 $371,271.44 63.09%
GASB 34
Active R 900-00000-31000 CURRENT AD V $0.00 $0.00 $0.00 $0.00 0.00%
Active R 900-00000-31020 DELINQUENT T $0.00 $0.00 $0.00 $0.00 0.00%
Active R 900-00000-33300 STATE REVENU $0.00 $0.00 $0.00 $0.00 0.00%
Active R 900-00000-33400 STATE GRANTS $0.00 $0.00 $0.00 $0.00 0.00%
Active R 900-00000-33407 PERA AID $0.00 $0.00 $0.00 $0.00 0.00%
Active R 900-00000-33439 PENSION REVE $0.00 $0.00 $0.00 $0.00 0.00%
Active R 900-00000-34790 SALE OF EXCES $0.00 $0.00 $0.00 $0.00 0.00%
Active R 900-00000-35108 REIMBURSE FO $0.00 $0.00 $0.00 $0.00 0.00%
Active R 900-00000-36000 MISC - LOAN $0.00 $0.00 $0.00 $0.00 0.00%
Active R 900-00000-36100 SPECIAL ASSES $0.00 $0.00 $0.00 $0.00 0.00%
Active R 900-00000-36190 CAPITAL CONT $0.00 $0.00 $0.00 $0.00 0.00%
Active R 900-00000-39310 GO BOND PROC $0.00 $0.00 $0.00 $0.00 0.00%
Active R 900-00000-39320 Premiums on Bo $0.00 $0.00 $0.00 $0.00 0.00%
Active R 900-00000-39340 CAPITAL LEASE $0.00 $0.00 $0.00 $0.00 0.00%
Active R 900-00000-39998 PRIOR YEAR AD $0.00 $0.00 $0.00 $0.00 0.00%
Active R 900-42000-33420 STATE FIRE AID $0.00 $0.00 $0.00 $0.00 0.00%
Active R 900-42000-39310 GO BOND PROC $0.00 $0.00 $0.00 $0.00 0.00%
Active R 900-43100-39310 GO BOND PROC $0.00 $0.00 $0.00 $0.00 0.00%
Total GASB 34 $0.00 $0.00 $0.00 $0.00 0.00%
Report Total $7,391,797.02 $5,885,666.65 -$1,183,450.69 $1,506,130.37 79.62%
29
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CITY OF KENYON
Page 1
*Expenditure Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER Enc 2025 % of YTD
YTD Budget YTD Amt MTD Amt Current YTD Balance Budget
GENERAL FUND
In-Active E 101-41000-725 TRANSFER TO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-41110-101 SALARIES - RE $12,000.00 $0.00 $0.00 $0.00 $12,000.00 0.00%
Active E 101-41110-122 FICA - EMPLOY $1,000.00 $0.00 $0.00 $0.00 $1,000.00 0.00%
Active E 101-41110-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-41110-142 UNEMPLOYME $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-41110-150 INSURANCE - W $50.00 $51.45 $0.00 $0.00 -$1.45 102.90%
Active E 101-41110-311 CONFERENCE $350.00 $2,212.39 $0.00 $0.00 -$1,862.39 632.11%
Active E 101-41110-331 TRAVEL EXPEN $200.00 $0.00 $0.00 $0.00 $200.00 0.00%
Active E 101-41110-430 MISCELLANEO $0.00 $126.28 $0.00 $0.00 -$126.28 0.00%
Active E 101-41110-433 DUES AND SUB $0.00 $30.00 $0.00 $0.00 -$30.00 0.00%
Active E 101-41310-100 SALARIES - PA $11,000.00 $3,522.73 $0.00 $0.00 $7,477.27 32.02%
Active E 101-41310-101 SALARIES - RE $203,000.00 $172,274.75 $6,390.36 $0.00 $30,725.25 84.86%
Active E 101-41310-102 SALARIES - OV $15,000.00 $3,718.52 $152.79 $0.00 $11,281.48 24.79%
Active E 101-41310-121 PERA - EMPLO $18,000.00 $13,371.69 $1,000.11 $0.00 $4,628.31 74.29%
Active E 101-41310-122 FICA - EMPLOY $18,360.00 $4,789.97 $978.65 $0.00 $13,570.03 26.09%
Active E 101-41310-130 INSURANCE - M $90,000.00 $67,576.88 $7,431.57 $0.00 $22,423.12 75.09%
Active E 101-41310-131 EMPLOYER H.S $5,000.00 $8,133.75 $1,383.75 $0.00 -$3,133.75 162.68%
Active E 101-41310-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-41310-142 UNEMPLOYME $0.00 $94.21 $0.00 $0.00 -$94.21 0.00%
Active E 101-41310-150 INSURANCE - W $2,500.00 $725.67 $0.00 $0.00 $1,774.33 29.03%
Active E 101-41310-311 CONFERENCE $1,500.00 $1,391.49 $0.00 $0.00 $108.51 92.77%
Active E 101-41310-324 OUTSIDE SERVI $0.00 $37,063.65 $14,391.13 $0.00 -$37,063.65 0.00%
Active E 101-41310-331 TRAVEL EXPEN $1,500.00 $0.00 $0.00 $0.00 $1,500.00 0.00%
Active E 101-41310-342 TRAINING FEES $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-41310-360 INSURANCE - P $1,100.00 $911.40 $0.00 $0.00 $188.60 82.85%
Active E 101-41310-430 MISCELLANEO $0.00 $8,239.00 $0.00 $0.00 -$8,239.00 0.00%
Active E 101-41310-433 DUES AND SUB $1,100.00 $852.00 $0.00 $0.00 $248.00 77.45%
Active E 101-41410-103 ELECTION JUD $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-41410-331 TRAVEL EXPEN $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-41410-430 MISCELLANEO $0.00 $3,665.25 $3,665.25 $0.00 -$3,665.25 0.00%
Active E 101-41530-301 AUDITING $18,000.00 $20,283.50 $0.00 $0.00 -$2,283.50 112.69%
Active E 101-41610-304 LEGAL $50,000.00 $27,485.35 $6,128.87 $0.00 $22,514.65 54.97%
Active E 101-41700-303 ENGINEERING $15,000.00 $6,339.50 $450.00 $0.00 $8,660.50 42.26%
Active E 101-41940-116 SALARIES -WE $0.00 $3,526.65 $542.57 $0.00 -$3,526.65 0.00%
Active E 101-41940-121 PERA - EMPLO $0.00 $40.70 $40.70 $0.00 -$40.70 0.00%
Active E 101-41940-122 FICA - EMPLOY $0.00 $226.64 $38.82 $0.00 -$226.64 0.00%
Active E 101-41940-130 INSURANCE - M $0.00 $286.89 $3.97 $0.00 -$286.89 0.00%
Active E 101-41940-131 EMPLOYER H.S $0.00 $123.75 $123.75 $0.00 -$123.75 0.00%
Active E 101-41940-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-41940-150 INSURANCE - W $0.00 $13.96 $0.00 $0.00 -$13.96 0.00%
Active E 101-41940-152 INSURANCE - W $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-41940-200 OFFICE SUPPLI $2,500.00 $808.06 $45.13 $0.00 $1,691.94 32.32%
Active E 101-41940-210 OPERATING SU $5,000.00 $6,386.10 $285.48 $0.00 -$1,386.10 127.72%
Active E 101-41940-265 PROPERTY TAX $1,500.00 $1,560.00 $0.00 $0.00 -$60.00 104.00%
Active E 101-41940-302 SAFETY CLASS/ $7,000.00 $6,429.08 $1,652.29 $0.00 $570.92 91.84%
Active E 101-41940-307 CONTRACT SE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-41940-308 OUTSIDE JANIT $19,000.00 $13,872.50 $2,774.50 $0.00 $5,127.50 73.01%
Active E 101-41940-309 COMPUTER SU $6,000.00 $8,201.72 $516.62 $0.00 -$2,201.72 136.70%
Active E 101-41940-321 UTILITIES-PHO $10,000.00 $5,812.12 $312.44 $0.00 $4,187.88 58.12%
Active E 101-41940-324 OUTSIDE SERVI $11,000.00 $10,297.26 $845.11 $0.00 $702.74 93.61%
Active E 101-41940-335 MISC BANK CH $200.00 $1,049.00 $100.00 $0.00 -$849.00 524.50%
30
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CITY OF KENYON
Page 2
*Expenditure Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER Enc 2025 % of YTD
YTD Budget YTD Amt MTD Amt Current YTD Balance Budget
Active E 101-41940-339 PAY PAL/SQUA $0.00 $167.67 $20.67 $0.00 -$167.67 0.00%
Active E 101-41940-340 ADVERTISING $3,000.00 $1,962.75 $0.00 $0.00 $1,037.25 65.43%
Active E 101-41940-360 INSURANCE - P $16,100.00 $9,507.55 $0.00 $0.00 $6,592.45 59.05%
Active E 101-41940-381 UTILITIES-ELEC $3,500.00 $2,155.14 $356.60 $0.00 $1,344.86 61.58%
Active E 101-41940-383 UTILITIES-NATU $3,500.00 $1,571.05 $48.41 $0.00 $1,928.95 44.89%
Active E 101-41940-384 UTILITIES-REFU $600.00 $376.41 $41.82 $0.00 $223.59 62.74%
Active E 101-41940-385 UTILITIES-SEW $1,300.00 $1,448.17 $188.50 $0.00 -$148.17 111.40%
Active E 101-41940-400 REPAIRS AND $5,000.00 $11,430.25 $3,599.19 $0.00 -$6,430.25 228.61%
Active E 101-41940-430 MISCELLANEO $3,000.00 $45,047.00 $35.01 $0.00 -$42,047.00 1501.57%
Active E 101-41940-433 DUES AND SUB $7,000.00 $9,892.94 $160.59 $0.00 -$2,892.94 141.33%
Active E 101-41940-490 DONATIONS $2,000.00 $2,000.00 $0.00 $0.00 $0.00 100.00%
Active E 101-41940-501 CAPITAL OUTL $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-41940-609 LOAN PRINCIPA $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-41940-610 LOAN INTERES $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-41940-725 TRANSFER TO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-41940-740 TRANSFER TO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-42100-100 SALARIES - PA $21,000.00 $25,717.26 $0.00 $0.00 -$4,717.26 122.46%
Active E 101-42100-101 SALARIES - RE $286,000.00 $186,601.23 $11,543.95 $0.00 $99,398.77 65.25%
Active E 101-42100-102 SALARIES - OV $36,000.00 $39,419.23 $2,714.13 $0.00 -$3,419.23 109.50%
Active E 101-42100-112 SALARIES - AD $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-42100-117 LAWENF.SAL./S $3,000.00 $0.00 $0.00 $0.00 $3,000.00 0.00%
Active E 101-42100-121 PERA - EMPLO $50,580.00 $45,933.97 $4,488.69 $0.00 $4,646.03 90.81%
Active E 101-42100-122 FICA - EMPLOY $22,000.00 $8,427.87 $355.79 $0.00 $13,572.13 38.31%
Active E 101-42100-130 INSURANCE - M $30,000.00 $17,476.23 $2,911.41 $0.00 $12,523.77 58.25%
Active E 101-42100-131 EMPLOYER H.S $1,218.00 $3,037.50 $1,012.50 $0.00 -$1,819.50 249.38%
Active E 101-42100-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-42100-142 UNEMPLOYME $200.00 $53.28 $0.00 $0.00 $146.72 26.64%
Active E 101-42100-150 INSURANCE - W $12,000.00 $15,591.65 $0.00 $0.00 -$3,591.65 129.93%
Active E 101-42100-151 INSURANCE - W $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-42100-210 OPERATING SU $5,000.00 $2,481.92 $295.93 $0.00 $2,518.08 49.64%
Active E 101-42100-211 CLEANING SUP $200.00 $51.52 $51.52 $0.00 $148.48 25.76%
Active E 101-42100-212 MOTOR FUELS, $13,000.00 $8,350.87 $2,050.73 $0.00 $4,649.13 64.24%
Active E 101-42100-213 FIREARM AND $1,500.00 $1,597.02 $0.00 $0.00 -$97.02 106.47%
Active E 101-42100-222 TIRES $1,500.00 $810.56 $0.00 $0.00 $689.44 54.04%
Active E 101-42100-304 LEGAL $15,180.00 $4,500.00 $0.00 $0.00 $10,680.00 29.64%
Active E 101-42100-307 CONTRACT SE $9,460.00 $13,558.01 $1,549.23 $0.00 -$4,098.01 143.32%
Active E 101-42100-309 COMPUTER SU $0.00 $2,304.88 $413.29 $0.00 -$2,304.88 0.00%
Active E 101-42100-311 CONFERENCE $3,000.00 $3,245.20 $1,362.37 $0.00 -$245.20 108.17%
Active E 101-42100-321 UTILITIES-PHO $7,200.00 $6,610.09 $589.84 $0.00 $589.91 91.81%
Active E 101-42100-331 TRAVEL EXPEN $0.00 $70.00 $0.00 $0.00 -$70.00 0.00%
Active E 101-42100-339 PAY PAL/SQUA $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-42100-340 ADVERTISING $1,000.00 $302.45 $302.45 $0.00 $697.55 30.25%
Active E 101-42100-360 INSURANCE - P $20,213.00 $19,621.70 $0.00 $0.00 $591.30 97.07%
Active E 101-42100-381 UTILITIES-ELEC $2,500.00 $1,718.87 $298.36 $0.00 $781.13 68.75%
Active E 101-42100-383 UTILITIES-NATU $1,500.00 $1,283.80 $500.20 $0.00 $216.20 85.59%
Active E 101-42100-384 UTILITIES-REFU $476.00 $293.49 $32.61 $0.00 $182.51 61.66%
Active E 101-42100-385 UTILITIES-SEW $210.00 $0.00 $0.00 $0.00 $210.00 0.00%
Active E 101-42100-400 REPAIRS AND $2,000.00 $8,527.68 $95.00 $0.00 -$6,527.68 426.38%
Active E 101-42100-418 UNIFORMS $2,800.00 $5,854.80 $270.67 $0.00 -$3,054.80 209.10%
Active E 101-42100-429 PERMITS AND L $500.00 $183.88 $0.00 $0.00 $316.12 36.78%
Active E 101-42100-430 MISCELLANEO $3,000.00 $7,937.07 $33.94 $0.00 -$4,937.07 264.57%
Active E 101-42100-433 DUES AND SUB $3,600.00 $1,091.27 $268.00 $0.00 $2,508.73 30.31%
31
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CITY OF KENYON
Page 3
*Expenditure Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER Enc 2025 % of YTD
YTD Budget YTD Amt MTD Amt Current YTD Balance Budget
Active E 101-42100-501 CAPITAL OUTL $9,000.00 $7,706.00 $0.00 $0.00 $1,294.00 85.62%
Active E 101-42100-606 CAPITAL LEASE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-42100-619 CAPITAL LEASE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-42100-740 TRANSFER TO $15,000.00 $15,000.00 $15,000.00 $0.00 $0.00 100.00%
Active E 101-43100-100 SALARIES - PA $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-43100-101 SALARIES - RE $115,000.00 $52,807.91 $3,156.52 $0.00 $62,192.09 45.92%
Active E 101-43100-102 SALARIES - OV $4,500.00 $503.99 $503.99 $0.00 $3,996.01 11.20%
Active E 101-43100-105 SALARIES - SP $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-43100-121 PERA - EMPLO $9,000.00 $4,823.42 $658.79 $0.00 $4,176.58 53.59%
Active E 101-43100-122 FICA - EMPLOY $9,200.00 $418.77 $643.66 $0.00 $8,781.23 4.55%
Active E 101-43100-130 INSURANCE - M $48,000.00 $28,534.12 $3,147.17 $0.00 $19,465.88 59.45%
Active E 101-43100-131 EMPLOYER H.S $3,000.00 $3,832.37 $982.13 $0.00 -$832.37 127.75%
Active E 101-43100-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-43100-142 UNEMPLOYME $100.00 $0.00 $0.00 $0.00 $100.00 0.00%
Active E 101-43100-150 INSURANCE - W $7,500.00 $3,518.80 $0.00 $0.00 $3,981.20 46.92%
Active E 101-43100-151 INSURANCE - W $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-43100-200 OFFICE SUPPLI $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-43100-210 OPERATING SU $10,000.00 $3,401.22 $261.41 $0.00 $6,598.78 34.01%
Active E 101-43100-212 MOTOR FUELS, $12,000.00 $3,567.70 $553.60 $0.00 $8,432.30 29.73%
Active E 101-43100-224 STREET MAINT $80,000.00 $37,136.97 $3,617.20 $0.00 $42,863.03 46.42%
Active E 101-43100-225 BOULEVARD of $2,000.00 $1,834.50 $729.94 $0.00 $165.50 91.73%
Active E 101-43100-303 ENGINEERING $0.00 $1,835.00 $0.00 $0.00 -$1,835.00 0.00%
Active E 101-43100-311 CONFERENCE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-43100-321 UTILITIES-PHO $1,500.00 $1,516.02 $119.96 $0.00 -$16.02 101.07%
Active E 101-43100-340 ADVERTISING $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-43100-360 INSURANCE - P $10,000.00 $8,591.00 $0.00 $0.00 $1,409.00 85.91%
Active E 101-43100-381 UTILITIES-ELEC $2,200.00 $1,228.76 $173.98 $0.00 $971.24 55.85%
Active E 101-43100-383 UTILITIES-NATU $4,500.00 $2,802.25 $48.20 $0.00 $1,697.75 62.27%
Active E 101-43100-384 UTILITIES-REFU $600.00 $376.44 $41.83 $0.00 $223.56 62.74%
Active E 101-43100-385 UTILITIES-SEW $1,650.00 $1,152.84 $137.58 $0.00 $497.16 69.87%
Active E 101-43100-400 REPAIRS AND $15,000.00 $5,378.44 $508.00 $0.00 $9,621.56 35.86%
Active E 101-43100-414 OSHA/SAFETY $700.00 $448.86 $0.00 $0.00 $251.14 64.12%
Active E 101-43100-418 UNIFORMS $500.00 $464.23 $91.15 $0.00 $35.77 92.85%
Active E 101-43100-430 MISCELLANEO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-43100-501 CAPITAL OUTL $55,000.00 $30,320.90 $0.00 $0.00 $24,679.10 55.13%
Active E 101-43100-505 GIS Operation a $2,000.00 $500.00 $0.00 $0.00 $1,500.00 25.00%
Active E 101-43100-606 CAPITAL LEASE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-43100-619 CAPITAL LEASE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-43100-740 TRANSFER TO $45,000.00 $45,000.00 $45,000.00 $0.00 $0.00 100.00%
Active E 101-43160-387 UTILITIES-STR. $27,000.00 $16,833.20 $1,970.87 $0.00 $10,166.80 62.35%
Active E 101-43160-388 UTILITIES-STR. $3,500.00 $2,168.24 $228.89 $0.00 $1,331.76 61.95%
Active E 101-43250-386 RECYCLING $0.00 $38,630.00 $7,730.00 $0.00 -$38,630.00 0.00%
Active E 101-43250-432 BAD DEBT EXP $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-45124-100 SALARIES - PA $50,000.00 $628.50 $0.00 $0.00 $49,371.50 1.26%
Active E 101-45124-101 SALARIES - RE $6,100.00 $41,659.53 $776.32 $0.00 -$35,559.53 682.94%
Active E 101-45124-102 SALARIES - OV $6,700.00 $555.58 $16.35 $0.00 $6,144.42 8.29%
Active E 101-45124-121 PERA - EMPLO $1,000.00 $517.12 $42.65 $0.00 $482.88 51.71%
Active E 101-45124-122 FICA - EMPLOY $12,000.00 $3,345.68 $78.48 $0.00 $8,654.32 27.88%
Active E 101-45124-130 INSURANCE - M $2,700.00 $1,505.63 $167.93 $0.00 $1,194.37 55.76%
Active E 101-45124-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-45124-142 UNEMPLOYME $0.00 $418.49 $3.53 $0.00 -$418.49 0.00%
Active E 101-45124-150 INSURANCE - W $0.00 $1,600.57 $0.00 $0.00 -$1,600.57 0.00%
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CITY OF KENYON
Page 4
*Expenditure Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER Enc 2025 % of YTD
YTD Budget YTD Amt MTD Amt Current YTD Balance Budget
Active E 101-45124-210 OPERATING SU $3,000.00 $1,189.73 $24.14 $0.00 $1,810.27 39.66%
Active E 101-45124-216 CHEMICALS $6,000.00 $3,616.59 $0.00 $0.00 $2,383.41 60.28%
Active E 101-45124-250 MERCHANDISE $3,500.00 $4,324.36 $1,475.94 $0.00 -$824.36 123.55%
Active E 101-45124-311 CONFERENCE $1,500.00 -$1,100.00 $0.00 $0.00 $2,600.00 -73.33%
Active E 101-45124-321 UTILITIES-PHO $2,000.00 $1,287.01 $137.45 $0.00 $712.99 64.35%
Active E 101-45124-331 TRAVEL EXPEN $0.00 $30.80 $0.00 $0.00 -$30.80 0.00%
Active E 101-45124-339 PAY PAL/SQUA $0.00 $29.16 $0.00 $0.00 -$29.16 0.00%
Active E 101-45124-340 ADVERTISING $100.00 $0.00 $0.00 $0.00 $100.00 0.00%
Active E 101-45124-360 INSURANCE - P $3,500.00 $2,381.50 $0.00 $0.00 $1,118.50 68.04%
Active E 101-45124-381 UTILITIES-ELEC $5,500.00 $5,201.79 $1,423.18 $0.00 $298.21 94.58%
Active E 101-45124-383 UTILITIES-NATU $5,500.00 $2,983.40 $410.11 $0.00 $2,516.60 54.24%
Active E 101-45124-384 UTILITIES-REFU $100.00 $0.00 $0.00 $0.00 $100.00 0.00%
Active E 101-45124-385 UTILITIES-SEW $4,500.00 $4,982.16 $1,098.26 $0.00 -$482.16 110.71%
Active E 101-45124-400 REPAIRS AND $5,000.00 $1,948.25 $0.00 $0.00 $3,051.75 38.97%
Active E 101-45124-418 UNIFORMS $850.00 $740.40 $0.00 $0.00 $109.60 87.11%
Active E 101-45124-429 PERMITS AND L $1,800.00 $650.00 $0.00 $0.00 $1,150.00 36.11%
Active E 101-45124-430 MISCELLANEO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-45124-501 CAPITAL OUTL $7,000.00 $0.00 $0.00 $0.00 $7,000.00 0.00%
Active E 101-45124-740 TRANSFER TO $35,000.00 $35,000.00 $35,000.00 $0.00 $0.00 100.00%
Active E 101-45200-100 SALARIES - PA $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-45200-101 SALARIES - RE $47,300.00 $13,649.35 $485.36 $0.00 $33,650.65 28.86%
Active E 101-45200-102 SALARIES - OV $6,300.00 $42.62 $42.62 $0.00 $6,257.38 0.68%
Active E 101-45200-121 PERA - EMPLO $3,600.00 $1,211.37 $136.79 $0.00 $2,388.63 33.65%
Active E 101-45200-122 FICA - EMPLOY $3,600.00 -$289.43 $133.53 $0.00 $3,889.43 -8.04%
Active E 101-45200-130 INSURANCE - M $19,000.00 $8,475.86 $942.60 $0.00 $10,524.14 44.61%
Active E 101-45200-131 EMPLOYER H.S $0.00 $602.00 $324.00 $0.00 -$602.00 0.00%
Active E 101-45200-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-45200-142 UNEMPLOYME $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-45200-150 INSURANCE - W $900.00 $1,424.00 $0.00 $0.00 -$524.00 158.22%
Active E 101-45200-210 OPERATING SU $2,000.00 $1,314.17 $12.00 $0.00 $685.83 65.71%
Active E 101-45200-212 MOTOR FUELS, $1,500.00 $1,324.13 $288.28 $0.00 $175.87 88.28%
Active E 101-45200-360 INSURANCE - P $10,000.00 $5,350.15 $0.00 $0.00 $4,649.85 53.50%
Active E 101-45200-381 UTILITIES-ELEC $1,300.00 $951.32 $104.95 $0.00 $348.68 73.18%
Active E 101-45200-383 UTILITIES-NATU $1,050.00 $369.11 $22.77 $0.00 $680.89 35.15%
Active E 101-45200-385 UTILITIES-SEW $300.00 $297.77 $61.34 $0.00 $2.23 99.26%
Active E 101-45200-400 REPAIRS AND $3,000.00 $6,496.97 $3,981.00 $0.00 -$3,496.97 216.57%
Active E 101-45200-501 CAPITAL OUTL $0.00 $3,250.00 $0.00 $0.00 -$3,250.00 0.00%
Active E 101-45200-606 CAPITAL LEASE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-45200-619 CAPITAL LEASE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-45200-740 TRANSFER TO $5,000.00 $5,000.00 $5,000.00 $0.00 $0.00 100.00%
Active E 101-45300-314 MANAGEMENT $2,500.00 $2,500.00 $0.00 $0.00 $0.00 100.00%
Active E 101-45300-360 INSURANCE - P $7,100.00 $4,449.30 $0.00 $0.00 $2,650.70 62.67%
Active E 101-45300-400 REPAIRS AND $200.00 $0.00 $0.00 $0.00 $200.00 0.00%
Active E 101-45300-430 MISCELLANEO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 101-45300-740 TRANSFER TO $8,000.00 $8,000.00 $8,000.00 $0.00 $0.00 100.00%
Active E 101-45400-210 OPERATING SU $0.00 $54.99 $0.00 $0.00 -$54.99 0.00%
Total GENERAL FUND $1,907,147.00 $1,458,007.97 $230,339.71 $0.00 $449,139.03 76.45%
CAPITAL OUTLAY
Active E 202-42200-740 TRANSFER TO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 202-48100-501 CAPITAL OUTL $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 202-48100-609 LOAN PRINCIPA $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 202-48100-610 LOAN INTERES $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
33
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CITY OF KENYON
Page 5
*Expenditure Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER Enc 2025 % of YTD
YTD Budget YTD Amt MTD Amt Current YTD Balance Budget
Active E 202-48100-719 TRANSFER-INT $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 202-48100-730 TRANSFER TO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 202-48200-501 CAPITAL OUTL $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 202-48200-719 TRANSFER-INT $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 202-48300-501 CAPITAL OUTL $0.00 $45,000.00 $0.00 $0.00 -$45,000.00 0.00%
Active E 202-48300-719 TRANSFER-INT $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 202-48300-730 TRANSFER TO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 202-48500-501 CAPITAL OUTL $0.00 $3,905.87 $0.00 $0.00 -$3,905.87 0.00%
Total CAPITAL OUTLAY $0.00 $48,905.87 $0.00 $0.00 -$48,905.87 0.00%
FIRE
Active E 203-42200-119 ADMIN FEE- FIR $250.00 $250.00 $0.00 $0.00 $0.00 100.00%
Active E 203-42200-150 INSURANCE - W $6,100.00 $4,378.65 $0.00 $0.00 $1,721.35 71.78%
Active E 203-42200-200 OFFICE SUPPLI $100.00 $319.99 $0.00 $0.00 -$219.99 319.99%
Active E 203-42200-210 OPERATING SU $4,500.00 $2,504.46 ($67.94) $0.00 $1,995.54 55.65%
Active E 203-42200-212 MOTOR FUELS, $2,500.00 $1,919.97 $56.15 $0.00 $580.03 76.80%
Active E 203-42200-301 AUDITING $3,000.00 $3,000.00 $0.00 $0.00 $0.00 100.00%
Active E 203-42200-305 MEDICAL $2,600.00 $0.00 $0.00 $0.00 $2,600.00 0.00%
Active E 203-42200-309 COMPUTER SU $0.00 $1,826.76 $309.97 $0.00 -$1,826.76 0.00%
Active E 203-42200-321 UTILITIES-PHO $3,000.00 $2,278.20 $129.95 $0.00 $721.80 75.94%
Active E 203-42200-323 PAGERS/MAINT $6,100.00 $12,409.43 $0.00 $0.00 -$6,309.43 203.43%
Active E 203-42200-331 TRAVEL EXPEN $350.00 $0.00 $0.00 $0.00 $350.00 0.00%
Active E 203-42200-341 FIRE DEPT PRA $2,500.00 $1,222.90 $79.65 $0.00 $1,277.10 48.92%
Active E 203-42200-342 TRAINING FEES $10,000.00 $8,367.50 $367.50 $0.00 $1,632.50 83.68%
Active E 203-42200-343 STATE CONVEN $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 203-42200-344 BANQUETS/SP $2,500.00 $2,650.00 $2,650.00 $0.00 -$150.00 106.00%
Active E 203-42200-360 INSURANCE - P $8,000.00 $6,172.65 $66.68 $0.00 $1,827.35 77.16%
Active E 203-42200-381 UTILITIES-ELEC $5,000.00 $3,552.74 $579.79 $0.00 $1,447.26 71.05%
Active E 203-42200-383 UTILITIES-NATU $6,000.00 $3,287.28 $45.00 $0.00 $2,712.72 54.79%
Active E 203-42200-384 UTILITIES-REFU $600.00 $360.27 $27.03 $0.00 $239.73 60.05%
Active E 203-42200-385 UTILITIES-SEW $1,500.00 $892.73 $114.27 $0.00 $607.27 59.52%
Active E 203-42200-400 REPAIRS AND $12,000.00 $7,277.30 $0.00 $0.00 $4,722.70 60.64%
Active E 203-42200-414 OSHA/SAFETY $8,046.00 $0.00 $0.00 $0.00 $8,046.00 0.00%
Active E 203-42200-418 UNIFORMS $16,000.00 $1,825.60 $0.00 $0.00 $14,174.40 11.41%
Active E 203-42200-419 STATE AID FOR $30,252.00 $40,099.09 $79,198.70 $0.00 -$9,847.09 132.55%
Active E 203-42200-430 MISCELLANEO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 203-42200-433 DUES AND SUB $2,000.00 $0.00 $0.00 $0.00 $2,000.00 0.00%
Active E 203-42200-490 DONATIONS $0.00 $1,463.15 $0.00 $0.00 -$1,463.15 0.00%
Active E 203-42200-491 K. FIRE RELIEF $10,000.00 $10,000.00 $0.00 $0.00 $0.00 100.00%
Active E 203-42200-501 CAPITAL OUTL $0.00 $109,353.00 $0.00 $0.00 -$109,353.00 0.00%
Active E 203-42200-520 REPAIRS - BLD $1,500.00 $18.99 $18.99 $0.00 $1,481.01 1.27%
Active E 203-42200-606 CAPITAL LEASE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 203-42200-619 CAPITAL LEASE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 203-42200-740 TRANSFER TO $90,000.00 $90,000.00 $90,000.00 $0.00 $0.00 100.00%
Active E 203-42270-210 OPERATING SU $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 203-42270-212 MOTOR FUELS, $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 203-42270-311 CONFERENCE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 203-42270-331 TRAVEL EXPEN $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 203-42270-360 INSURANCE - P $0.00 $0.00 ($66.68) $0.00 $0.00 0.00%
Active E 203-42270-400 REPAIRS AND $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 203-42270-416 MISC. FIRST RE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 203-42270-433 DUES AND SUB $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 203-42270-740 TRANSFER TO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
34
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CITY OF KENYON
Page 6
*Expenditure Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER Enc 2025 % of YTD
YTD Budget YTD Amt MTD Amt Current YTD Balance Budget
Total FIRE $234,398.00 $315,430.66 $173,509.06 $0.00 -$81,032.66 134.57%
LIBRARY
Active E 204-45500-100 SALARIES - PA $39,811.00 $16,556.78 $0.00 $0.00 $23,254.22 41.59%
Active E 204-45500-101 SALARIES - RE $60,471.00 $65,860.57 $7,743.83 $0.00 -$5,389.57 108.91%
Active E 204-45500-102 SALARIES - OV $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 204-45500-121 PERA - EMPLO $7,700.00 $6,122.09 $599.39 $0.00 $1,577.91 79.51%
Active E 204-45500-122 FICA - EMPLOY $4,900.00 -$1,023.75 $601.74 $0.00 $5,923.75 -20.89%
Active E 204-45500-130 INSURANCE - M $30,000.00 $23,397.12 $2,591.88 $0.00 $6,602.88 77.99%
Active E 204-45500-131 EMPLOYER H.S $5,000.00 $3,588.75 $1,113.75 $0.00 $1,411.25 71.78%
Active E 204-45500-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 204-45500-142 UNEMPLOYME $100.00 $2.60 $0.00 $0.00 $97.40 2.60%
Active E 204-45500-150 INSURANCE - W $480.00 $312.79 $0.00 $0.00 $167.21 65.16%
Active E 204-45500-210 OPERATING SU $2,000.00 $1,529.98 $74.80 $0.00 $470.02 76.50%
Active E 204-45500-300 AUTOMATION $5,600.00 $3,922.08 $357.92 $0.00 $1,677.92 70.04%
Active E 204-45500-311 CONFERENCE $150.00 $0.00 $0.00 $0.00 $150.00 0.00%
Active E 204-45500-321 UTILITIES-PHO $1,000.00 $0.00 $0.00 $0.00 $1,000.00 0.00%
Active E 204-45500-331 TRAVEL EXPEN $300.00 $54.60 $0.00 $0.00 $245.40 18.20%
Active E 204-45500-340 ADVERTISING $50.00 $125.00 $125.00 $0.00 -$75.00 250.00%
Active E 204-45500-360 INSURANCE - P $3,600.00 $3,589.60 $0.00 $0.00 $10.40 99.71%
Active E 204-45500-381 UTILITIES-ELEC $3,400.00 $2,155.14 $356.60 $0.00 $1,244.86 63.39%
Active E 204-45500-383 UTILITIES-NATU $1,000.00 $863.54 $22.50 $0.00 $136.46 86.35%
Active E 204-45500-385 UTILITIES-SEW $750.00 $649.21 $82.93 $0.00 $100.79 86.56%
Active E 204-45500-400 REPAIRS AND $250.00 $0.00 $0.00 $0.00 $250.00 0.00%
Active E 204-45500-410 LEASE $800.00 $482.41 $70.55 $0.00 $317.59 60.30%
Active E 204-45500-430 MISCELLANEO $50.00 $0.00 $0.00 $0.00 $50.00 0.00%
Active E 204-45500-432 BAD DEBT EXP $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 204-45500-433 DUES AND SUB $400.00 $335.40 $0.00 $0.00 $64.60 83.85%
Active E 204-45500-490 DONATIONS $0.00 $480.00 $0.00 $0.00 -$480.00 0.00%
Active E 204-45500-501 CAPITAL OUTL $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 204-45500-570 OFFICE EQUIP $1,200.00 $1,081.30 $0.00 $0.00 $118.70 90.11%
Active E 204-45500-590 BOOKS $22,500.00 $15,134.69 $895.61 $0.00 $7,365.31 67.27%
Active E 204-45500-740 TRANSFER TO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Total LIBRARY $191,512.00 $145,219.90 $14,636.50 $0.00 $46,292.10 75.83%
ECONOMIC DEVELOPMENT AUTHORITY
Active E 205-46200-444 DEED GRANT F $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 205-46500-107 EDA BOARD ME $650.00 $0.00 $0.00 $0.00 $650.00 0.00%
Active E 205-46500-265 PROPERTY TAX $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 205-46500-303 ENGINEERING $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 205-46500-304 LEGAL $3,000.00 $5,798.25 $0.00 $0.00 -$2,798.25 193.28%
Active E 205-46500-307 CONTRACT SE $54,000.00 $40,275.00 $0.00 $0.00 $13,725.00 74.58%
Active E 205-46500-331 TRAVEL EXPEN $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 205-46500-340 ADVERTISING $1,500.00 $0.00 $0.00 $0.00 $1,500.00 0.00%
Active E 205-46500-344 BANQUETS/SP $300.00 $552.99 $0.00 $0.00 -$252.99 184.33%
Active E 205-46500-360 INSURANCE - P $2,200.00 $127.50 $0.00 $0.00 $2,072.50 5.80%
Active E 205-46500-385 UTILITIES-SEW $50.00 $92.00 $13.00 $0.00 -$42.00 184.00%
Active E 205-46500-400 REPAIRS AND $250.00 $0.00 $0.00 $0.00 $250.00 0.00%
Active E 205-46500-430 MISCELLANEO $0.00 $33.00 ($47.00) $0.00 -$33.00 0.00%
Active E 205-46500-433 DUES AND SUB $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 205-46500-480 FAÇADE IMPRO $20,000.00 $20,000.00 $1,250.00 $0.00 $0.00 100.00%
Active E 205-46500-501 CAPITAL OUTL $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 205-46500-510 LAND PURCHA $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 205-46500-609 LOAN PRINCIPA $11,140.50 $10,875.00 $0.00 $0.00 $265.50 97.62%
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CITY OF KENYON
Page 7
*Expenditure Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER Enc 2025 % of YTD
YTD Budget YTD Amt MTD Amt Current YTD Balance Budget
Active E 205-46500-610 LOAN INTERES $856.80 $551.00 $0.00 $0.00 $305.80 64.31%
Total ECONOMIC DEVELOPMENT AUTHORITY $93,947.30 $78,304.74 $1,216.00 $0.00 $15,642.56 83.35%
POLICE FORFEITURES
Active E 210-00000-740 TRANSFER TO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Total POLICE FORFEITURES $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
SPECIAL PURPOSE DONATIONS
Active E 230-41000-430 MISCELLANEO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 230-42000-430 MISCELLANEO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 230-45000-346 ROSE FEST $0.00 $18,912.24 $482.27 $0.00 -$18,912.24 0.00%
Active E 230-45000-430 MISCELLANEO $0.00 $5,066.08 $3,624.00 $0.00 -$5,066.08 0.00%
Active E 230-45500-430 MISCELLANEO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Total SPECIAL PURPOSE DONATIONS $0.00 $23,978.32 $4,106.27 $0.00 -$23,978.32 0.00%
COVID CARES ACT FUNDS
Active E 240-00000-430 MISCELLANEO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Total COVID CARES ACT FUNDS $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
2012 G.O. IMP. BONDS-STREETS
Active E 301-47000-725 TRANSFER TO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 301-47000-740 TRANSFER TO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Total 2012 G.O. IMP. BONDS-STREETS $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
2016 FIRST STREET IMPROVEMENTS
Active E 303-47000-303 ENGINEERING $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 303-47000-608 BOND PRINCIP $19,350.00 $19,350.00 $0.00 $0.00 $0.00 100.00%
Active E 303-47000-614 BOND INTERES $7,111.13 $7,111.13 $0.00 $0.00 $0.00 100.00%
Active E 303-47000-620 FISCAL AGENT $0.00 $495.00 $0.00 $0.00 -$495.00 0.00%
Total 2016 FIRST STREET IMPROVEMENTS $26,461.13 $26,956.13 $0.00 $0.00 -$495.00 101.87%
2007 G.O. REFUNDING BONDS
Active E 307-41940-725 TRANSFER TO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Total 2007 G.O. REFUNDING BONDS $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
2020A GO BOND (RW, BUS PK, 2ND
Active E 310-47000-604 BOND PRINCIP $102,143.02 $102,143.02 $0.00 $0.00 $0.00 100.00%
Active E 310-47000-615 BOND INTERES $44,321.19 $44,321.19 $0.00 $0.00 $0.00 100.00%
Active E 310-47000-620 FISCAL AGENT $0.00 $495.00 $0.00 $0.00 -$495.00 0.00%
Active E 310-47000-622 BOND ISSUANC $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Total 2020A GO BOND (RW, BUS PK, 2ND $146,464.21 $146,959.21 $0.00 $0.00 -$495.00 100.34%
2016B GO USDA BOND FIRE HALL
Active E 320-47100-620 FISCAL AGENT $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 320-47100-624 BOND PRIN-201 $35,758.30 $30,159.82 $0.00 $0.00 $5,598.48 84.34%
Active E 320-47100-625 BOND INT-2016 $55,357.70 $60,956.18 $0.00 $0.00 -$5,598.48 110.11%
Active E 320-47100-719 TRANSFER-INT $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Total 2016B GO USDA BOND FIRE HALL $91,116.00 $91,116.00 $0.00 $0.00 $0.00 100.00%
2016B USDA NOTE FIRE HALL
Active E 321-47200-620 FISCAL AGENT $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 321-47200-626 BOND PRIN-201 $7,590.61 $6,403.50 $0.00 $0.00 $1,187.11 84.36%
Active E 321-47200-627 BOND INT-2016 $11,750.39 $12,937.50 $0.00 $0.00 -$1,187.11 110.10%
Total 2016B USDA NOTE FIRE HALL $19,341.00 $19,341.00 $0.00 $0.00 $0.00 100.00%
2023A G.O. Bond
Active E 323-47300-601 BOND PRINCIP $15,000.00 $5,204.00 $0.00 $0.00 $9,796.00 34.69%
Active E 323-47300-611 BOND INTERES $24,825.00 $25,057.00 $0.00 $0.00 -$232.00 100.93%
Active E 323-47300-620 FISCAL AGENT $0.00 $495.00 $0.00 $0.00 -$495.00 0.00%
Active E 323-47300-622 BOND ISSUANC $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Total 2023A G.O. Bond $39,825.00 $30,756.00 $0.00 $0.00 $9,069.00 77.23%
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CITY OF KENYON
Page 8
*Expenditure Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER Enc 2025 % of YTD
YTD Budget YTD Amt MTD Amt Current YTD Balance Budget
2025 Street Projects
Active E 325-47000-501 CAPITAL OUTL $0.00 $0.00 ($191,704.55) $0.00 $0.00 0.00%
Active E 325-47000-601 BOND PRINCIP $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 325-47000-611 BOND INTERES $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 325-47000-620 FISCAL AGENT $0.00 $30,827.42 $29,277.42 $0.00 -$30,827.42 0.00%
Active E 325-47000-622 BOND ISSUANC $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Total 2025 Street Projects $0.00 $30,827.42 -$162,427.13 $0.00 -$30,827.42 0.00%
2020 FREIGHTLINER 114SD
Active E 331-47000-501 CAPITAL OUTL $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 331-47000-606 CAPITAL LEASE $34,520.43 $34,520.43 $0.00 $0.00 $0.00 100.00%
Active E 331-47000-619 CAPITAL LEASE $2,002.35 $2,002.35 $0.00 $0.00 $0.00 100.00%
Total 2020 FREIGHTLINER 114SD $36,522.78 $36,522.78 $0.00 $0.00 $0.00 100.00%
2019 FORD F150 LEASE
Active E 336-47000-606 CAPITAL LEASE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 336-47000-619 CAPITAL LEASE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Total 2019 FORD F150 LEASE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
2004 SUNSET HOME TAX INCREMENT
Active E 402-48116-440 TAX INCREMEN $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 402-48116-800 REIMBURSEME $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Total 2004 SUNSET HOME TAX INCREMENT $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
2023 Street Overlay Proj
Active E 405-43100-501 CAPITAL OUTL $0.00 $4,152.00 $735.50 $0.00 -$4,152.00 0.00%
Active E 405-47300-622 BOND ISSUANC $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Total 2023 Street Overlay Proj $0.00 $4,152.00 $735.50 $0.00 -$4,152.00 0.00%
2025 Street Project
Active E 425-43100-430 MISCELLANEO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 425-43100-500 CAPITAL OUTL $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 425-43100-501 CAPITAL OUTL $0.00 $244,901.12 $244,901.12 $0.00 -$244,901.12 0.00%
Active E 425-47000-620 FISCAL AGENT $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 425-47000-622 BOND ISSUANC $0.00 $15,500.00 $15,500.00 $0.00 -$15,500.00 0.00%
Total 2025 Street Project $0.00 $260,401.12 $260,401.12 $0.00 -$260,401.12 0.00%
WATER
Active E 601-47000-602 DISCOUNT AMO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 601-49400-101 SALARIES - RE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 601-49400-102 SALARIES - OV $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 601-49400-121 PERA - EMPLO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 601-49400-122 FICA - EMPLOY $0.00 -$0.02 ($0.02) $0.00 $0.02 0.00%
Active E 601-49400-129 Pension Expense $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 601-49400-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 601-49400-216 CHEMICALS $4,000.00 $2.99 $0.00 $0.00 $3,997.01 0.07%
Active E 601-49400-220 REPAIR & MAIN $5,000.00 $40.96 $0.00 $0.00 $4,959.04 0.82%
Active E 601-49400-380 UTILITIES-PUM $16,000.00 $6,868.56 $24.37 $0.00 $9,131.44 42.93%
Active E 601-49400-420 DEPRECIATION $6,000.00 $4,159.08 $1,848.48 $0.00 $1,840.92 69.32%
Active E 601-49400-430 MISCELLANEO $0.00 $2,240.94 $0.00 $0.00 -$2,240.94 0.00%
Active E 601-49420-112 SALARIES - AD $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 601-49420-121 PERA - EMPLO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 601-49420-122 FICA - EMPLOY $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 601-49420-505 GIS Operation a $1,500.00 $0.00 $0.00 $0.00 $1,500.00 0.00%
Active E 601-49430-101 SALARIES - RE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 601-49430-102 SALARIES - OV $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 601-49430-121 PERA - EMPLO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 601-49430-122 FICA - EMPLOY $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
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CITY OF KENYON
Page 9
*Expenditure Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER Enc 2025 % of YTD
YTD Budget YTD Amt MTD Amt Current YTD Balance Budget
Active E 601-49430-212 MOTOR FUELS, $100.00 $10.58 $0.00 $0.00 $89.42 10.58%
Active E 601-49430-220 REPAIR & MAIN $1,000.00 $1,437.54 $198.62 $0.00 -$437.54 143.75%
Active E 601-49430-228 DISTRIB EXPEN $1,200.00 $9,250.17 $2,443.90 $0.00 -$8,050.17 770.85%
Active E 601-49430-229 CONTR. STREE $5,000.00 -$1,142.69 ($1,142.69) $0.00 $6,142.69 -22.85%
Active E 601-49430-230 WATER TESTIN $500.00 $3,169.26 $59.69 $0.00 -$2,669.26 633.85%
Active E 601-49430-231 STATE METER $9,000.00 $4,103.00 $0.00 $0.00 $4,897.00 45.59%
Active E 601-49430-382 UTILITIES-PUM $1,800.00 $461.60 $0.00 $0.00 $1,338.40 25.64%
Active E 601-49430-385 UTILITIES-SEW $250.00 $268.00 $0.00 $0.00 -$18.00 107.20%
Active E 601-49430-414 OSHA/SAFETY $170.00 $0.00 $0.00 $0.00 $170.00 0.00%
Active E 601-49430-420 DEPRECIATION $120,000.00 $79,559.67 $35,309.36 $0.00 $40,440.33 66.30%
Active E 601-49430-439 GOPHER STAT $200.00 $74.03 $0.00 $0.00 $125.97 37.02%
Active E 601-49440-101 SALARIES - RE $125,000.00 $94,019.51 $12,135.79 $0.00 $30,980.49 75.22%
Active E 601-49440-102 SALARIES - OV $35,000.00 $13,054.81 $1,476.56 $0.00 $21,945.19 37.30%
Active E 601-49440-112 SALARIES - AD $16,000.00 $17,665.36 $0.00 $0.00 -$1,665.36 110.41%
Active E 601-49440-115 SALARIES - CO $800.00 $0.00 $0.00 $0.00 $800.00 0.00%
Active E 601-49440-121 PERA - EMPLO $11,000.00 $767.43 ($1,366.05) $0.00 $10,232.57 6.98%
Active E 601-49440-122 FICA - EMPLOY $11,000.00 $9,943.47 $851.58 $0.00 $1,056.53 90.40%
Active E 601-49440-130 INSURANCE - M $65,000.00 $21,485.18 $1,798.81 $0.00 $43,514.82 33.05%
Active E 601-49440-131 EMPLOYER H.S $5,000.00 $4,083.75 $1,490.63 $0.00 $916.25 81.68%
Active E 601-49440-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 601-49440-142 UNEMPLOYME $0.00 $50.40 $0.00 $0.00 -$50.40 0.00%
Active E 601-49440-150 INSURANCE - W $0.00 $1,507.60 $0.00 $0.00 -$1,507.60 0.00%
Active E 601-49440-200 OFFICE SUPPLI $100.00 $0.00 $0.00 $0.00 $100.00 0.00%
Active E 601-49440-201 MAINT CONT/S $1,500.00 $0.00 $0.00 $0.00 $1,500.00 0.00%
Active E 601-49440-202 BILLING SUPPLI $200.00 $31.58 $0.00 $0.00 $168.42 15.79%
Active E 601-49440-203 CUSTOMER NO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 601-49440-209 TRUCK REPAIR $600.00 $0.00 $0.00 $0.00 $600.00 0.00%
Active E 601-49440-210 OPERATING SU $1,000.00 $362.12 $71.94 $0.00 $637.88 36.21%
Active E 601-49440-301 AUDITING $3,000.00 $5,231.82 $0.00 $0.00 -$2,231.82 174.39%
Active E 601-49440-302 SAFETY CLASS/ $1,500.00 $916.89 $0.00 $0.00 $583.11 61.13%
Active E 601-49440-303 ENGINEERING $0.00 $950.00 $0.00 $0.00 -$950.00 0.00%
Active E 601-49440-307 CONTRACT SE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 601-49440-311 CONFERENCE $5,000.00 $500.00 $0.00 $0.00 $4,500.00 10.00%
Active E 601-49440-321 UTILITIES-PHO $720.00 $649.25 $72.16 $0.00 $70.75 90.17%
Active E 601-49440-322 POSTAGE/MAILI $2,000.00 $2,327.66 $200.00 $0.00 -$327.66 116.38%
Active E 601-49440-324 OUTSIDE SERVI $5,000.00 $1,290.43 $1,113.43 $0.00 $3,709.57 25.81%
Active E 601-49440-331 TRAVEL EXPEN $250.00 $0.00 $0.00 $0.00 $250.00 0.00%
Active E 601-49440-360 INSURANCE - P $5,000.00 $3,577.50 $0.00 $0.00 $1,422.50 71.55%
Active E 601-49440-430 MISCELLANEO $0.00 $217.36 $0.00 $0.00 -$217.36 0.00%
Active E 601-49440-432 BAD DEBT EXP $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 601-49440-433 DUES AND SUB $2,000.00 $306.00 $0.00 $0.00 $1,694.00 15.30%
Active E 601-49440-434 REG.COMPL. LI $600.00 $680.55 $0.00 $0.00 -$80.55 113.43%
Active E 601-49440-719 TRANSFER-INT $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 601-49440-726 SHARED FAC & $16,500.00 $0.00 $0.00 $0.00 $16,500.00 0.00%
Active E 601-49500-603 BOND PRINCIP $0.00 $1,394.00 $0.00 $0.00 -$1,394.00 0.00%
Active E 601-49500-604 BOND PRINCIP $53,911.52 $53,910.52 $0.00 $0.00 $1.00 100.00%
Active E 601-49500-608 BOND PRINCIP $930.00 $930.00 $0.00 $0.00 $0.00 100.00%
Active E 601-49500-611 BOND INTERES $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 601-49500-614 BOND INTERES $341.78 $341.78 $0.00 $0.00 $0.00 100.00%
Active E 601-49500-615 BOND INTERES $23,392.48 $23,392.48 $0.00 $0.00 $0.00 100.00%
Active E 601-49500-616 BOND INTERES $10,270.56 $6,712.00 $0.00 $0.00 $3,558.56 65.35%
Active E 601-49500-620 FISCAL AGENT $0.00 $22,501.75 $22,501.75 $0.00 -$22,501.75 0.00%
38
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CITY OF KENYON
Page 10
*Expenditure Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER Enc 2025 % of YTD
YTD Budget YTD Amt MTD Amt Current YTD Balance Budget
Active E 601-49500-622 BOND ISSUANC $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 601-49500-719 TRANSFER-INT $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 601-49500-741 CAPITAL OUTL $100,000.00 $0.00 $0.00 $0.00 $100,000.00 0.00%
Total WATER $674,336.34 $399,304.87 $79,088.31 $0.00 $275,031.47 59.21%
SANITARY SEWER
Active E 602-43256-101 SALARIES - RE $66,000.00 $100,780.58 $6,744.69 $0.00 -$34,780.58 152.70%
Active E 602-43256-102 SALARIES - OV $50,000.00 $16,546.02 $476.74 $0.00 $33,453.98 33.09%
Active E 602-43256-121 PERA - EMPLO $8,700.00 $8,088.68 $429.68 $0.00 $611.32 92.97%
Active E 602-43256-122 FICA - EMPLOY $8,875.00 $6,225.72 $418.12 $0.00 $2,649.28 70.15%
Active E 602-43256-129 Pension Expense $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 602-43256-130 INSURANCE - M $30,000.00 $15,513.56 $1,700.09 $0.00 $14,486.44 51.71%
Active E 602-43256-131 EMPLOYER H.S $2,500.00 $2,124.69 $567.00 $0.00 $375.31 84.99%
Active E 602-43256-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 602-43256-142 UNEMPLOYME $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 602-43256-150 INSURANCE - W $3,000.00 $1,887.35 $0.00 $0.00 $1,112.65 62.91%
Active E 602-43256-210 OPERATING SU $16,000.00 $14,567.58 $618.75 $0.00 $1,432.42 91.05%
Active E 602-43256-212 MOTOR FUELS, $3,000.00 $2,026.20 $0.00 $0.00 $973.80 67.54%
Active E 602-43256-216 CHEMICALS $9,000.00 $7,910.29 $368.99 $0.00 $1,089.71 87.89%
Active E 602-43256-265 PROPERTY TAX $950.00 $1,574.00 $0.00 $0.00 -$624.00 165.68%
Active E 602-43256-307 CONTRACT SE $3,300.00 $0.00 $0.00 $0.00 $3,300.00 0.00%
Active E 602-43256-309 COMPUTER SU $0.00 $602.27 $103.32 $0.00 -$602.27 0.00%
Active E 602-43256-311 CONFERENCE $500.00 $0.00 $0.00 $0.00 $500.00 0.00%
Active E 602-43256-321 UTILITIES-PHO $1,380.00 $2,036.67 $182.63 $0.00 -$656.67 147.58%
Active E 602-43256-331 TRAVEL EXPEN $700.00 $24.99 $0.00 $0.00 $675.01 3.57%
Active E 602-43256-360 INSURANCE - P $11,000.00 $9,804.15 $0.00 $0.00 $1,195.85 89.13%
Active E 602-43256-381 UTILITIES-ELEC $45,000.00 $31,580.67 $5,182.46 $0.00 $13,419.33 70.18%
Active E 602-43256-383 UTILITIES-NATU $8,500.00 $4,885.21 $92.50 $0.00 $3,614.79 57.47%
Active E 602-43256-384 UTILITIES-REFU $800.00 $557.19 $61.91 $0.00 $242.81 69.65%
Active E 602-43256-385 UTILITIES-SEW $24,000.00 $14,109.49 $1,524.79 $0.00 $9,890.51 58.79%
Active E 602-43256-400 REPAIRS AND $25,000.00 $17,176.57 $0.00 $0.00 $7,823.43 68.71%
Active E 602-43256-414 OSHA/SAFETY $500.00 $109.26 $0.00 $0.00 $390.74 21.85%
Active E 602-43256-418 UNIFORMS $400.00 $195.99 $31.20 $0.00 $204.01 49.00%
Active E 602-43256-420 DEPRECIATION $167,000.00 $151,539.84 $67,351.04 $0.00 $15,460.16 90.74%
Active E 602-43256-429 PERMITS AND L $1,600.00 $1,550.00 $0.00 $0.00 $50.00 96.88%
Active E 602-43256-430 MISCELLANEO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 602-43256-432 BAD DEBT EXP $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 602-43256-501 CAPITAL OUTL $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 602-43256-505 GIS Operation a $3,000.00 $1,436.50 $410.00 $0.00 $1,563.50 47.88%
Active E 602-43256-603 BOND PRINCIP $0.00 $13,402.00 $0.00 $0.00 -$13,402.00 0.00%
Active E 602-43256-604 BOND PRINCIP $44,597.00 $44,596.57 $0.00 $0.00 $0.43 100.00%
Active E 602-43256-605 LOAN PRINCIPA $99,141.00 $94,000.00 $0.00 $0.00 $5,141.00 94.81%
Active E 602-43256-606 CAPITAL LEASE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 602-43256-607 LOAN PRINCIPA $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 602-43256-608 BOND PRINCIP $8,460.00 $8,460.00 $0.00 $0.00 $0.00 100.00%
Active E 602-43256-611 BOND INTERES $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 602-43256-612 LOAN INTERES $8,820.00 $8,820.00 $0.00 $0.00 $0.00 100.00%
Active E 602-43256-614 BOND INTERES $3,109.05 $3,109.05 $0.00 $0.00 $0.00 100.00%
Active E 602-43256-615 BOND INTERES $19,352.00 $19,351.03 $0.00 $0.00 $0.97 99.99%
Active E 602-43256-616 BOND INTERES $64,650.00 $64,531.00 $0.00 $0.00 $119.00 99.82%
Active E 602-43256-619 CAPITAL LEASE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 602-43256-622 BOND ISSUANC $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 602-47000-602 DISCOUNT AMO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
39
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CITY OF KENYON
Page 11
*Expenditure Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER Enc 2025 % of YTD
YTD Budget YTD Amt MTD Amt Current YTD Balance Budget
Active E 602-47000-620 FISCAL AGENT $0.00 $12,055.02 $12,055.02 $0.00 -$12,055.02 0.00%
Active E 602-47300-601 BOND PRINCIP $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 602-47300-611 BOND INTERES $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Total SANITARY SEWER $738,834.05 $681,178.14 $98,318.93 $0.00 $57,655.91 92.20%
ELECTRIC
Active E 603-49400-142 UNEMPLOYME $0.00 $945.00 $0.00 $0.00 -$945.00 0.00%
Active E 603-49420-433 DUES AND SUB $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49550-634 PURCHASED P $850,000.00 $519,275.61 $64,260.25 $0.00 $330,724.39 61.09%
Active E 603-49550-651 CAPX INVESTM $0.00 $29,307.41 $0.00 $0.00 -$29,307.41 0.00%
Active E 603-49550-656 TRANSMISSION $300,000.00 $180,721.61 $25,753.57 $0.00 $119,278.39 60.24%
Active E 603-49550-665 CAPACITY CRE $0.00 -$103,497.46 ($29,425.86) $0.00 $103,497.46 0.00%
Active E 603-49550-677 ADMIN FEES - E $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49551-114 SALARIES - PO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49551-121 PERA - EMPLO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49551-122 FICA - EMPLOY $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49551-226 MAINT OF GEN $42,000.00 $48,541.63 $0.00 $0.00 -$6,541.63 115.58%
Active E 603-49551-329 RTU/DATA TRA $6,560.00 $7,333.99 $1,174.33 $0.00 -$773.99 111.80%
Active E 603-49551-379 UTILITIES-ELEC $16,890.00 $8,947.31 $0.00 $0.00 $7,942.69 52.97%
Active E 603-49551-425 DEPRECIATION $45,000.00 $33,947.01 $15,087.56 $0.00 $11,052.99 75.44%
Active E 603-49551-539 FUEL OIL USED $7,400.00 $0.00 $0.00 $0.00 $7,400.00 0.00%
Active E 603-49560-101 SALARIES - RE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49560-102 SALARIES - OV $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49560-121 PERA - EMPLO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49560-122 FICA - EMPLOY $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49560-129 Pension Expense $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49560-160 PERA PENSION $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49560-210 OPERATING SU $4,000.00 $284.85 $6.66 $0.00 $3,715.15 7.12%
Active E 603-49560-223 BUILDING REPA $0.00 $185.00 $0.00 $0.00 -$185.00 0.00%
Active E 603-49560-240 SMALL TOOLS $500.00 $1,172.46 $0.00 $0.00 -$672.46 234.49%
Active E 603-49560-383 UTILITIES-NATU $1,800.00 $1,024.61 $19.33 $0.00 $775.39 56.92%
Active E 603-49560-420 DEPRECIATION $7,000.00 $7,184.79 $3,193.24 $0.00 -$184.79 102.64%
Active E 603-49570-101 SALARIES - RE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49570-102 SALARIES - OV $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49570-118 SALARIES - TR $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49570-121 PERA - EMPLO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49570-122 FICA - EMPLOY $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49570-130 INSURANCE - M $0.00 $27.68 $0.00 $0.00 -$27.68 0.00%
Active E 603-49570-131 EMPLOYER H.S $0.00 $810.00 $0.00 $0.00 -$810.00 0.00%
Active E 603-49570-142 UNEMPLOYME $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49570-209 TRUCK REPAIR $2,000.00 -$604.83 ($3,557.97) $0.00 $2,604.83 -30.24%
Active E 603-49570-212 MOTOR FUELS, $8,000.00 $4,824.92 $294.48 $0.00 $3,175.08 60.31%
Active E 603-49570-220 REPAIR & MAIN $15,000.00 $2,169.66 $7.20 $0.00 $12,830.34 14.46%
Active E 603-49570-228 DISTRIB EXPEN $11,000.00 $17,473.26 $4,294.12 $0.00 -$6,473.26 158.85%
Active E 603-49570-378 UTILITIES-WAT $500.00 $238.00 $0.00 $0.00 $262.00 47.60%
Active E 603-49570-379 UTILITIES-ELEC $1,000.00 $393.19 $0.00 $0.00 $606.81 39.32%
Active E 603-49570-383 UTILITIES-NATU $1,000.00 $991.73 $22.16 $0.00 $8.27 99.17%
Active E 603-49570-385 UTILITIES-SEW $900.00 $596.56 $0.00 $0.00 $303.44 66.28%
Active E 603-49570-389 STREET LIGHT $8,000.00 $0.00 $0.00 $0.00 $8,000.00 0.00%
Active E 603-49570-402 REPAIRS & EXP $20,000.00 $27,798.90 $0.00 $0.00 -$7,798.90 138.99%
Active E 603-49570-414 OSHA/SAFETY $12,000.00 $9,879.26 $468.46 $0.00 $2,120.74 82.33%
Active E 603-49570-420 DEPRECIATION $52,000.00 $0.00 $0.00 $0.00 $52,000.00 0.00%
Active E 603-49570-439 GOPHER STAT $1,000.00 $306.72 $51.30 $0.00 $693.28 30.67%
40
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CITY OF KENYON
Page 12
*Expenditure Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER Enc 2025 % of YTD
YTD Budget YTD Amt MTD Amt Current YTD Balance Budget
Active E 603-49570-490 DONATIONS $2,000.00 $500.00 $0.00 $0.00 $1,500.00 25.00%
Active E 603-49580-101 SALARIES - RE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49580-102 SALARIES - OV $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49580-112 SALARIES - AD $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49580-113 SALARIES - ME $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49580-121 PERA - EMPLO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49580-122 FICA - EMPLOY $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49590-100 SALARIES - PA $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49590-101 SALARIES - RE $335,000.00 $159,945.14 $33,794.86 $0.00 $175,054.86 47.74%
Active E 603-49590-102 SALARIES - OV $45,000.00 $19,747.23 $2,379.48 $0.00 $25,252.77 43.88%
Active E 603-49590-112 SALARIES - AD $70,000.00 $28,252.57 $0.00 $0.00 $41,747.43 40.36%
Active E 603-49590-115 SALARIES - CO $850.00 $0.00 $0.00 $0.00 $850.00 0.00%
Active E 603-49590-121 PERA - EMPLO $30,000.00 $23,817.14 $4,988.61 $0.00 $6,182.86 79.39%
Active E 603-49590-122 FICA - EMPLOY $30,000.00 $15,439.26 $1,429.12 $0.00 $14,560.74 51.46%
Active E 603-49590-130 INSURANCE - M $95,000.00 $80,870.54 $8,825.33 $0.00 $14,129.46 85.13%
Active E 603-49590-131 EMPLOYER H.S $15,000.00 $9,809.99 $2,638.11 $0.00 $5,190.01 65.40%
Active E 603-49590-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49590-142 UNEMPLOYME $0.00 $245.93 $0.00 $0.00 -$245.93 0.00%
Active E 603-49590-150 INSURANCE - W $4,400.00 $3,503.25 $0.00 $0.00 $896.75 79.62%
Active E 603-49590-200 OFFICE SUPPLI $1,500.00 $39.69 $0.00 $0.00 $1,460.31 2.65%
Active E 603-49590-201 MAINT CONT/S $1,775.00 $2,121.20 $0.00 $0.00 -$346.20 119.50%
Active E 603-49590-202 BILLING SUPPLI $2,300.00 $1,462.19 $24.28 $0.00 $837.81 63.57%
Active E 603-49590-210 OPERATING SU $2,500.00 $8,568.59 $534.23 $0.00 -$6,068.59 342.74%
Active E 603-49590-211 CLEANING SUP $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49590-240 SMALL TOOLS $5,000.00 $1,362.99 $0.00 $0.00 $3,637.01 27.26%
Active E 603-49590-301 AUDITING $12,000.00 $13,031.68 $0.00 $0.00 -$1,031.68 108.60%
Active E 603-49590-302 SAFETY CLASS/ $6,500.00 $3,634.50 $0.00 $0.00 $2,865.50 55.92%
Active E 603-49590-303 ENGINEERING $0.00 $1,500.00 $0.00 $0.00 -$1,500.00 0.00%
Active E 603-49590-304 LEGAL $2,000.00 $2,539.12 $0.00 $0.00 -$539.12 126.96%
Active E 603-49590-309 COMPUTER SU $0.00 $2,469.97 $103.32 $0.00 -$2,469.97 0.00%
Active E 603-49590-311 CONFERENCE $15,000.00 $16,226.66 $551.49 $0.00 -$1,226.66 108.18%
Active E 603-49590-321 UTILITIES-PHO $2,000.00 $3,011.77 $335.70 $0.00 -$1,011.77 150.59%
Active E 603-49590-322 POSTAGE/MAILI $7,000.00 $9,056.59 $800.00 $0.00 -$2,056.59 129.38%
Active E 603-49590-324 OUTSIDE SERVI $6,500.00 $8,903.44 $6,309.44 $0.00 -$2,403.44 136.98%
Active E 603-49590-331 TRAVEL EXPEN $0.00 $122.62 $77.00 $0.00 -$122.62 0.00%
Active E 603-49590-335 MISC BANK CH $500.00 $344.31 $40.40 $0.00 $155.69 68.86%
Active E 603-49590-339 PAY PAL/SQUA $500.00 $24.10 $0.00 $0.00 $475.90 4.82%
Active E 603-49590-360 INSURANCE - P $80,000.00 $80,780.10 $0.00 $0.00 -$780.10 100.98%
Active E 603-49590-420 DEPRECIATION $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49590-430 MISCELLANEO $1,500.00 $3,996.13 $256.48 $0.00 -$2,496.13 266.41%
Active E 603-49590-432 BAD DEBT EXP $1,500.00 $3,871.51 $0.00 $0.00 -$2,371.51 258.10%
Active E 603-49590-433 DUES AND SUB $5,000.00 $3,509.00 $0.00 $0.00 $1,491.00 70.18%
Active E 603-49590-434 REG.COMPL. LI $550.00 $7,122.36 $81.70 $0.00 -$6,572.36 1294.97%
Active E 603-49590-435 CMMPA DUES $20,000.00 $12,000.00 $1,500.00 $0.00 $8,000.00 60.00%
Active E 603-49590-505 GIS Operation a $5,000.00 $0.00 $0.00 $0.00 $5,000.00 0.00%
Active E 603-49590-719 TRANSFER-INT $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49590-726 SHARED FAC & $65,000.00 $0.00 $0.00 $0.00 $65,000.00 0.00%
Active E 603-49595-316 CONSERVATIO $3,500.00 $3,820.00 $640.00 $0.00 -$320.00 109.14%
Active E 603-49595-317 CONSERVATIO $7,500.00 $0.00 $0.00 $0.00 $7,500.00 0.00%
Active E 603-49595-336 CONSERVATIO $500.00 $0.00 $0.00 $0.00 $500.00 0.00%
Active E 603-49600-603 BOND PRINCIP $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49600-611 BOND INTERES $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
41
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CITY OF KENYON
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*Expenditure Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER Enc 2025 % of YTD
YTD Budget YTD Amt MTD Amt Current YTD Balance Budget
Active E 603-49600-613 INTEREST EXP $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 603-49600-741 CAPITAL OUTL $0.00 $81,716.69 $0.00 $0.00 -$81,716.69 0.00%
Active E 603-49700-727 TRANSFER TO $65,000.00 $24,228.81 $0.00 $0.00 $40,771.19 37.28%
Total ELECTRIC $2,360,925.00 $1,437,873.94 $146,958.38 $0.00 $923,051.06 60.90%
STORM SEWER
Active E 605-43251-101 SALARIES - RE $16,300.00 $7,307.03 $958.10 $0.00 $8,992.97 44.83%
Active E 605-43251-102 SALARIES - OV $3,000.00 $54.32 $54.32 $0.00 $2,945.68 1.81%
Active E 605-43251-121 PERA - EMPLO $10,000.00 $606.29 $74.18 $0.00 $9,393.71 6.06%
Active E 605-43251-122 FICA - EMPLOY $10,500.00 -$130.93 $71.67 $0.00 $10,630.93 -1.25%
Active E 605-43251-129 Pension Expense $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 605-43251-130 INSURANCE - M $8,000.00 $4,603.49 $512.69 $0.00 $3,396.51 57.54%
Active E 605-43251-131 EMPLOYER H.S $1,000.00 $774.95 $151.88 $0.00 $225.05 77.50%
Active E 605-43251-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 605-43251-142 UNEMPLOYME $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 605-43251-150 INSURANCE - W $0.00 $237.10 $0.00 $0.00 -$237.10 0.00%
Active E 605-43251-212 MOTOR FUELS, $1,500.00 $408.67 $104.67 $0.00 $1,091.33 27.24%
Active E 605-43251-307 CONTRACT SE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 605-43251-360 INSURANCE - P $300.00 $247.10 $0.00 $0.00 $52.90 82.37%
Active E 605-43251-400 REPAIRS AND $5,000.00 $930.03 $0.00 $0.00 $4,069.97 18.60%
Active E 605-43251-420 DEPRECIATION $100,000.00 $82,443.58 $36,673.88 $0.00 $17,556.42 82.44%
Active E 605-43251-432 BAD DEBT EXP $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 605-43251-501 CAPITAL OUTL $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 605-43251-604 BOND PRINCIP $29,350.00 $29,349.90 $0.00 $0.00 $0.10 100.00%
Active E 605-43251-606 CAPITAL LEASE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 605-43251-608 BOND PRINCIP $1,260.00 $1,260.00 $0.00 $0.00 $0.00 100.00%
Active E 605-43251-611 BOND INTERES $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 605-43251-614 BOND INTERES $464.00 $463.05 $0.00 $0.00 $0.95 99.80%
Active E 605-43251-615 BOND INTERES $12,735.31 $12,735.31 $0.00 $0.00 $0.00 100.00%
Active E 605-43251-619 CAPITAL LEASE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 605-43256-505 GIS Operation a $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 605-47000-602 DISCOUNT AMO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 605-47000-620 FISCAL AGENT $0.00 $4,523.46 $4,523.46 $0.00 -$4,523.46 0.00%
Total STORM SEWER $199,409.31 $145,813.35 $43,124.85 $0.00 $53,595.96 73.12%
LIQUOR
Active E 609-49750-100 SALARIES - PA $65,000.00 $25,993.28 $0.00 $0.00 $39,006.72 39.99%
Active E 609-49750-101 SALARIES - RE $72,000.00 $74,257.41 $9,398.07 $0.00 -$2,257.41 103.14%
Active E 609-49750-102 SALARIES - OV $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 609-49750-108 SALARIES - FUL $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 609-49750-109 SALARIES - FUL $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 609-49750-110 SALARIES - PA $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 609-49750-111 SALARIES - PA $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 609-49750-112 SALARIES - AD $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 609-49750-121 PERA - EMPLO $12,000.00 $6,810.01 $665.91 $0.00 $5,189.99 56.75%
Active E 609-49750-122 FICA - EMPLOY $12,000.00 -$1,494.67 $697.82 $0.00 $13,494.67 -12.46%
Active E 609-49750-129 Pension Expense $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 609-49750-130 INSURANCE - M $45,000.00 $32,963.57 $3,661.53 $0.00 $12,036.43 73.25%
Active E 609-49750-131 EMPLOYER H.S $5,000.00 $3,712.50 $1,237.50 $0.00 $1,287.50 74.25%
Active E 609-49750-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 609-49750-142 UNEMPLOYME $250.00 $78.73 $8.03 $0.00 $171.27 31.49%
Active E 609-49750-150 INSURANCE - W $4,000.00 $2,209.76 $0.00 $0.00 $1,790.24 55.24%
Active E 609-49750-208 SERVING SUPP $3,000.00 $1,157.62 $124.23 $0.00 $1,842.38 38.59%
Active E 609-49750-210 OPERATING SU $10,000.00 $5,317.37 $431.32 $0.00 $4,682.63 53.17%
42
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01/11/26 12:01 PM
CITY OF KENYON
Page 14
*Expenditure Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER Enc 2025 % of YTD
YTD Budget YTD Amt MTD Amt Current YTD Balance Budget
Active E 609-49750-251 LIQUOR $191,000.00 $128,684.00 $14,175.64 $0.00 $62,316.00 67.37%
Active E 609-49750-252 BEER $335,000.00 $213,083.18 $23,198.81 $0.00 $121,916.82 63.61%
Active E 609-49750-253 WINE $27,000.00 $13,413.78 $1,950.40 $0.00 $13,586.22 49.68%
Active E 609-49750-254 SODA, MIX, JUI $16,000.00 $11,951.22 $2,006.16 $0.00 $4,048.78 74.70%
Active E 609-49750-256 TOBACCO $12,000.00 $7,131.98 $357.02 $0.00 $4,868.02 59.43%
Active E 609-49750-257 FOOD/CONDIM $4,000.00 $1,917.84 $247.62 $0.00 $2,082.16 47.95%
Active E 609-49750-258 FOOD/MERCHA $30,000.00 $18,122.97 $2,074.99 $0.00 $11,877.03 60.41%
Active E 609-49750-260 THC PRODUCT $0.00 $12,503.80 $1,140.00 $0.00 -$12,503.80 0.00%
Active E 609-49750-308 OUTSIDE JANIT $14,000.00 $12,458.16 $1,384.24 $0.00 $1,541.84 88.99%
Active E 609-49750-309 COMPUTER SU $2,500.00 $2,869.51 $606.65 $0.00 -$369.51 114.78%
Active E 609-49750-311 CONFERENCE $600.00 $918.00 $0.00 $0.00 -$318.00 153.00%
Active E 609-49750-321 UTILITIES-PHO $2,600.00 $3,169.01 $279.50 $0.00 -$569.01 121.89%
Active E 609-49750-325 SECURITY SYS $1,000.00 $395.19 $43.91 $0.00 $604.81 39.52%
Active E 609-49750-327 PEST CONTROL $1,000.00 $756.00 $84.00 $0.00 $244.00 75.60%
Active E 609-49750-331 TRAVEL EXPEN $600.00 $0.00 $0.00 $0.00 $600.00 0.00%
Active E 609-49750-333 FREIGHT or SHI $500.00 $379.99 $35.80 $0.00 $120.01 76.00%
Active E 609-49750-334 CREDIT CARD E $15,000.00 $16,934.11 $2,020.64 $0.00 -$1,934.11 112.89%
Active E 609-49750-340 ADVERTISING $1,000.00 $718.61 $301.61 $0.00 $281.39 71.86%
Active E 609-49750-345 SPECIAL EVEN $5,000.00 $2,286.00 $110.00 $0.00 $2,714.00 45.72%
Active E 609-49750-346 ROSE FEST $10,000.00 $10,350.30 $24.00 $0.00 -$350.30 103.50%
Active E 609-49750-360 INSURANCE - P $6,300.00 $3,432.15 $0.00 $0.00 $2,867.85 54.48%
Active E 609-49750-364 INSURANCE - D $6,300.00 $0.00 $0.00 $0.00 $6,300.00 0.00%
Active E 609-49750-381 UTILITIES-ELEC $12,000.00 $7,618.13 $1,028.67 $0.00 $4,381.87 63.48%
Active E 609-49750-383 UTILITIES-NATU $1,100.00 $1,056.87 $36.00 $0.00 $43.13 96.08%
Active E 609-49750-384 UTILITIES-REFU $1,500.00 $1,255.59 $139.51 $0.00 $244.41 83.71%
Active E 609-49750-385 UTILITIES-SEW $1,200.00 $1,633.53 $171.99 $0.00 -$433.53 136.13%
Active E 609-49750-390 TAP CLEANING $1,000.00 $576.00 $0.00 $0.00 $424.00 57.60%
Active E 609-49750-400 REPAIRS AND $4,000.00 $2,732.07 $78.39 $0.00 $1,267.93 68.30%
Active E 609-49750-418 UNIFORMS $500.00 $407.00 $0.00 $0.00 $93.00 81.40%
Active E 609-49750-420 DEPRECIATION $12,000.00 $12,903.66 $5,734.96 $0.00 -$903.66 107.53%
Active E 609-49750-430 MISCELLANEO $100.00 $163.44 $36.15 $0.00 -$63.44 163.44%
Active E 609-49750-431 CASH SHORT/O $100.00 -$999.56 $12.26 $0.00 $1,099.56 -999.56%
Active E 609-49750-433 DUES AND SUB $1,200.00 $1,160.00 $0.00 $0.00 $40.00 96.67%
Active E 609-49750-501 CAPITAL OUTL $10,000.00 $300.67 $0.00 $0.00 $9,699.33 3.01%
Active E 609-49750-725 TRANSFER TO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Total LIQUOR $954,350.00 $641,288.78 $73,503.33 $0.00 $313,061.22 67.20%
GASB 34
Active E 900-41000-100 SALARIES - PA $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-41000-101 SALARIES - RE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-41000-106 SALARIES - TR $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-41000-129 Pension Expense $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-41000-150 INSURANCE - W $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-41000-160 PERA PENSION $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-41000-313 DEFICIENT DEV $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-41000-420 DEPRECIATION $0.00 $19,959.12 $8,870.72 $0.00 -$19,959.12 0.00%
Active E 900-41000-500 CAPITAL OUTL $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-41000-501 CAPITAL OUTL $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-41000-750 LOSS ON CAPIT $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-42000-101 SALARIES - RE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-42000-129 Pension Expense $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-42000-160 PERA PENSION $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-42000-420 DEPRECIATION $0.00 $118,608.12 $52,714.72 $0.00 -$118,608.12 0.00%
43
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01/11/26 12:01 PM
CITY OF KENYON
Page 15
*Expenditure Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER Enc 2025 % of YTD
YTD Budget YTD Amt MTD Amt Current YTD Balance Budget
Active E 900-42000-500 CAPITAL OUTL $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-42000-501 CAPITAL OUTL $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-42000-750 LOSS ON CAPIT $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-43000-100 SALARIES - PA $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-43000-101 SALARIES - RE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-43000-129 Pension Expense $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-43000-160 PERA PENSION $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-43000-420 DEPRECIATION $0.00 $216,132.48 $96,058.88 $0.00 -$216,132.48 0.00%
Active E 900-43000-500 CAPITAL OUTL $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-43000-501 CAPITAL OUTL $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-43000-724 CAPITAL CONT $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-43100-503 CONTRIB. TO E $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-43100-724 CAPITAL CONT $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-45000-100 SALARIES - PA $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-45000-101 SALARIES - RE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-45000-129 Pension Expense $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-45000-160 PERA PENSION $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-45000-420 DEPRECIATION $0.00 $13,207.86 $5,870.16 $0.00 -$13,207.86 0.00%
Active E 900-45000-500 CAPITAL OUTL $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-45000-501 CAPITAL OUTL $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-46500-420 DEPRECIATION $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-46500-430 MISCELLANEO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-46500-500 CAPITAL OUTL $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-47000-421 BOND DISC AM $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-47000-601 BOND PRINCIP $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-47000-602 DISCOUNT AMO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-47000-606 CAPITAL LEASE $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-47000-611 BOND INTERES $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-47000-620 FISCAL AGENT $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-48300-501 CAPITAL OUTL $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Active E 900-49900-723 TRANSFER TO $0.00 $0.00 $0.00 $0.00 $0.00 0.00%
Total GASB 34 $0.00 $367,907.58 $163,514.48 $0.00 -$367,907.58 0.00%
Report Total $7,714,589.12 $6,390,245.78 $1,127,025.31 $0.00 $1,324,343.34 82.83%
44
61
AGENDA ITEM NO. XI.B
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: February 10, 2026
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: New Business
AGENDA SECTION: NEW BUSINESS
SUBJECT: Premises Gambling Permit for Kenyon Firemen’s Relief Association
1. Resolution 2026-07: Approving the Lawful Gambling
Premises Permit Application for the Kenyon Firemen’s
Relief Association to Conduct Lawful Gambling at the
Kenyon VFW Conrad Osthum Post #141 Located at 601
2nd Street, Kenyon, Mn 55946
SUGGESTED ACTION: MOTION NEEDED
ATTACHMENTS:
PREMISES PERMIT APPLICATION.pdf
Resolution 2026-07 Approving_Premises_Permit.docx
62
63
64
RESOLUTION NO. 2026-07
CITY OF KENYON
COUNTY OF GOODHUE
STATE OF MINNESOTA
A RESOLUTION APPROVING THE LAWFUL GAMBLING PREMISES PERMIT
APPLICATION FOR THE KENYON FIREMEN’S RELIEF ASSOCIATION TO
CONDUCT LAWFUL GAMBLING AT THE KENYON VFW CONRAD OSTHUM POST
#141 LOCATED AT 601 2ND STREET, KENYON, MN 55946
WHEREAS, The Kenyon Firemen’s Relief Association (“KFRA”) is submitting an
application to the Minnesota Gambling Control Board for approval of a Premises Permit
application to conduct lawful charitable gambling at the Kenyon VFW Conrad Osthum Post #141,
601 2nd Street, Kenyon, MN 55946; and
WHEREAS, the gambling premises is located within the city limits of Kenyon,
Minnesota; and
WHEREAS, KFRA is a lawful gambling organization within the city; and
WHEREAS, KFRA will be responsible for operating and managing the lawful gambling
activity on the premises and will comply with all applicable requirements of city code and state
statutes.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Kenyon,
Minnesota that, pursuant to Minnesota Statutes, section 349.213, subd. 2(1), the City Council does
hereby approve the issuance of a Premises Permit to KFRA to conduct lawful charitable gambling
activities at the Kenyon VFW Conrad Osthum Post #141, 601 2nd Street, Kenyon, MN 55946.
Adopted this 10th day of February, 2026.
_________________________________
Donald Kirchmann, Mayor
ATTEST:
________________________________
Scott Lehner, City Administrator
1
65
AGENDA ITEM NO.
XII.B
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: February 10, 2026
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: Miscellaneous
AGENDA SECTION: F.Y.I. - Department Updates
SUBJECT: 2-10-26 FYI
SUGGESTED ACTION:
ATTACHMENTS:
2-10-26 FYI.pdf
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81