Packet text, June 9, 2026

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Highlighted passages are the agenda items linked from the meeting page.

                               AGENDA
                     CITY COUNCIL REGULAR SESSION
                              June 9, 2026
                                7:00 PM
I.     CALL TO ORDER AND ROLL CALL

       IA.     The Oath of Office administered for city council member Mary Bailey
               Summary Report

II.    CITIZEN COMMENTS

III.   ADOPT AGENDA

       IIIA.   Adopt the Agenda for 6-9-26
               Summary Report
               6-9-26 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.

       IVA.    Consent Agenda:
                 1. Resolution 2026-19: Approving Amendments to the Bylaws of the Kenyon
                    Firemen’s Relief Association

                   2. City Council Meeting Minutes of May 12, 2026

                   3. City Council Meeting Minutes of May 18, 2026
                   4. Approve Hire of Parker Burdorf, Line Worker/Water Operator
                   5. Payment of Checks

               Summary Report
               Resolution 2026-19 APPROVING AMENDMENTS TO THE BYLAWS OF THE
               KENYON FIREMEN'S RELIEF ASSOCIATION.docx
               BY-LAWS.pdf

V.     APPROVAL OF MINUTES and APPOINTMENTS

       VA.     Approval of:


                   1. City Council Meeting Minutes of May 12, 2026

                   2. City Council Meeting Minutes of May 18, 2026
                   3. Approve Hire of Parker Burdorf, Line Worker/Water Operator

               Summary Report


                                                                                                          1
                5-18-26 City Council Special Mtg.doc
                5-12-26 Minutes.doc

VI.     PRESENTATIONS/PUBLIC HEARINGS RECOGNITIONS/PROCLAMATIONS

        Toward Zero Death Program – Anna Kelly, Goodhue County TZD Safe Roads Grant Coordinator
        Summary Report
        6_9_2026_Kenyon_City_Council_TZD_Presentation.pptx

VII.    ADMINISTRATOR UPDATE


        ADMINISTRATOR UPDATE

          1. KMU Bank Account Closure
          2. Police Department Staffing Update

        Summary Report

VIII.   ENGINEERING

        VIIA.
                2025 Street & Utility Project


                Summary Report
                134934 Pay Application No. 6.pdf

IX.     LEGAL

X.      FINANCIAL

        IXA.    May 2026 Financial Reports and Payment of Claims
                Summary Report
                CHECKS 6-9-26.pdf
                EXPENSES MAY.pdf
                MAY REVENUE.pdf

XI.     OLD BUSINESS

XI1.    NEW BUSINESS

        2026 1st Quarter Financial Report - Abdo
        Summary Report
        Kenyon, City of - Qtr 1 Report - FINAL.pdf

        2027 Budget Preview
        Summary Report
        Budget Kickoff Slides.pdf

XIII.   F.Y.I. - Department Updates



                                                                                                  2
       FYI 6/9/26
       Summary Report

XIV.   COUNCIL AND STAFF GENERAL COMMENTS

XV.    ADJOURNMENT




                                            3
                                                          AGENDA ITEM NO. IA.


Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE:                June 9, 2026

SUBMITTED BY:        Holli Gudknecht, Administration

ITEM TYPE:           Miscellaneous

AGENDA SECTION:      CALL TO ORDER AND ROLL CALL

SUBJECT:             The Oath of Office administered for city council member Mary
                     Bailey

SUGGESTED ACTION:    Mayor Kirchmann will administer the oath to Mary Bailey

ATTACHMENTS:




                                                                                    4
                                                                AGENDA ITEM NO. IIIA.


 Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE:                         June 9, 2026

SUBMITTED BY:                 Holli Gudknecht, Administration

ITEM TYPE:                    Agenda

AGENDA SECTION:               ADOPT AGENDA

SUBJECT:                      Adopt the Agenda for 6-9-26

SUGGESTED ACTION:             MOTION NEEDED

ATTACHMENTS:
6-9-26 Agenda Council Meeting.docx




                                                                                        5
                                          AGENDA
                                   CITY COUNCIL MEETING
                                         June 9, 2026

                     The Oath of Office will be administered by the Mayor Don Kirchmann for
                                        City Council Member Mary Bailey



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. Resolution 2026-19: Approving Amendments to the Bylaws of the Kenyon Firemen’s
                         Relief Association

              V. **APPROVAL OF MINUTES and APPOINTMENTS
                   A. City Council Meeting Minutes of May 12, 2026
                   B. City Council Meeting Minutes of May 18, 2026
                   B. Approve Hire of Parker Burdorf, Line Worker/Water Operator

              VI.      PRESENTATIONS/PUBLIC HEARINGS RECOGNITIONS/PROCLAMATIONS
                       A. Toward Zero Death Program – Anna Kelly, Goodhue County TZD Safe Roads Grant
                          Coordinator

              VII.     ADMINISTRATOR UPDATE
                       A. KMU Bank Account Closure
                       B. Police Department Staffing Update

              VIII. ENGINEERING
                    A. 2025 Street & Utility Project
                       1. 2025 Street and Utility Improvements - Pay Application #6

              IX.      LEGAL

              X.       FINANCIAL
                     **A. May 2026 Treasurer’s Report
                     **B. Payment of Claims

              XI.      OLD BUSINESS


                                                                                                                    6
XII.   NEW BUSINESS
       A. 2026 1st Quarter Financial Report - Abdo
       B. 2027 Budget Preview

XIII. OTHER BUSINESS
      A. Schedule of Upcoming Meetings
         1. KMU Meeting: Tuesday, June 16th @ 3:00 p.m.
         2. EDA Meeting: Tuesday, June 23rd @ 8 a.m.
         3. City Council Meeting: Tuesday, July 14th @ 7 p.m.

XIV. COUNCIL AND STAFF GENERAL COMMENTS

XV.    ADJOURNMENT




                                                                7
                                                            AGENDA ITEM NO. IVA.


Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE:                   June 9, 2026

SUBMITTED BY:           Holli Gudknecht, Administration

ITEM TYPE:              Consent Agenda

AGENDA SECTION:         CONSENT AGENDA

SUBJECT:                Consent Agenda:
                          1. Resolution 2026-19: Approving Amendments to the Bylaws of
                             the Kenyon Firemen’s Relief Association

                           2. City Council Meeting Minutes of May 12, 2026

                           3. City Council Meeting Minutes of May 18, 2026
                           4. Approve Hire of Parker Burdorf, Line Worker/Water Operator
                           5. Payment of Checks

SUGGESTED ACTION:       MOTION NEEDED

ATTACHMENTS:
Resolution 2026-19 APPROVING AMENDMENTS TO THE BYLAWS OF THE KENYON
FIREMEN'S RELIEF ASSOCIATION.docx
BY-LAWS.pdf




                                                                                           8
                                RESOLUTION NO. 2026-19
                                   CITY OF KENYON
                                 COUNTY OF GOODHUE
                                 STATE OF MINNESOTA


A RESOLUTION APPROVING AMENDMENTS TO THE BYLAWS OF THE KENYON
                  FIREMEN'S RELIEF ASSOCIATION

       WHEREAS, the Kenyon Firemen's Relief Association (the "Association") is a nonprofit
organization incorporated under the laws of Minnesota and is affiliated with the City of Kenyon
Fire Department; and
       WHEREAS, the Association’s Board of Trustees has reviewed its current Bylaws and
determined that certain amendments are necessary to comply with 2025 Legislative
updates effective January 1, 2026; and
       WHEREAS, at a meeting held on December 1, 2025, the membership of the Association
approved amendments to Article VIII regarding Service Pensions; and
       WHEREAS, Minnesota Statutes require municipal ratification for certain bylaw
changes, including those affecting benefit levels or financial requirements;
       NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Kenyon,
Minnesota:
   1. Approval: The City Council hereby approves the amendments to the Kenyon Firemen's
      Relief Association Bylaws as presented.

   2. Effective Date: These amendments shall be effective as of January 1, 2026.

   3. Filing: The Association is directed to file the updated Bylaws with the Office of the State
      Auditor as required by law.
Adopted by the City Council this 9th day of June, 2026.


                                                    _________________________________
                                                    Donald Kirchmann, Mayor



ATTEST:

________________________________
Scott Lehner, City Administrator




                                                                                                    9
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18
                                                                    AGENDA ITEM NO. VA.


 Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE:                           June 9, 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 May 12, 2026

                                   2. City Council Meeting Minutes of May 18, 2026
                                   3. Approve Hire of Parker Burdorf, Line Worker/Water Operator

SUGGESTED ACTION:               **This item was approved under the Consent Agenda

ATTACHMENTS:
5-18-26 City Council Special Mtg.doc
5-12-26 Minutes.doc




                                                                                                   19
 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 18th day of May 2026.
The following were present: Mayor Don Kirchmann, Council members, Kim Helgeson, Deanna Gard, and
Lee Sjolander, Mary Bailey
Also, present: City Administrator Scott Lehner, Administrative Assistant Holli Gudknecht, Attorney Scott
Riggs, Brett Reese, Alex Baraniak
Via Zoom: George Eilertson, Tammy with Northland Securities

Mayor Kirchmann called the special meeting to order at 6:00 pm.

Presentation, review and discussion of tax increment and financing issues for the Kenyon Real Estate
2 LLC “Sunset Homes” redevelopment project.
Tammy with Northland Securities reviewed the process of how proposed tax increment financing works
and what the difference was between what the Northland TIF proposal and Rebounds TIF request to the
city. Administrator Lehner recapped and summarized what was presented and why we were here tonight.
Northland is recommending $800,000 in TIF assistance. Rebound was looking for $1.855 million in TIF
assistance. A June 9 public hearing will be held where official action may take place.
Brett Reese reviewed the timeline since they purchased the Sunset property in 2024. Alex Baraniak
reviewed the housing development project that is being planned to replace the sections to be demolished
and stated the advantages of adding this new housing to the community. The plan would be to have
construction completed in 2027.
Motion by Sjolander seconded by Helgeson to approve Rebound’s proposed TIF amount of $1.855
million for 26 years. Motion carried 5-0-0.

Other Project-Related Matters
None

Council Member Bailey Resignation
Resolution 2026-17: Declaring a Vacancy to Exist in the Office of City Council and Providing for the
Appointment Thereof
Attorney Riggs stated that to put this vacancy on the November ballot, Bailey should resign effective
immediately and be reappointed to the council until the special election is held in November.
Motion by Sjolander seconded by Kirchmann to adopt Resolution 2026-17. Motion carried 5-0-0.


Motion by Helgeson second by Bailey to adjourn the special Council meeting at 7:45 pm.
Motion Carried 5-0-0




Holli Gudknecht, Deputy City Clerk                          Donald Kirchmann, Mayor




                                                                                                             20
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE:                        June 9, 2026

SUBMITTED BY:                Holli Gudknecht, Administration

ITEM TYPE:                   Miscellaneous

AGENDA SECTION:              PRESENTATIONS/PUBLIC HEARINGS
                             RECOGNITIONS/PROCLAMATIONS

SUBJECT:                     Toward Zero Death Program – Anna Kelly, Goodhue County TZD Safe
                             Roads Grant Coordinator

SUGGESTED ACTION:

ATTACHMENTS:
6_9_2026_Kenyon_City_Council_TZD_Presentation.pptx




                                                                                               21
       Goodhue County
   Toward Zero Deaths (TZD)
       Safe Roads Grant
                   Kenyon City Council
                  Tuesday, June 9, 2026

Anna Kelly, Goodhue County TZD Safe Roads Grant Coordinator


                                                              22
                     Mission
  Our mission is to create a culture for which traffic
     fatalities and serious injuries are no longer
  acceptable through the integrated application of
      education, engineering, enforcement, and
      emergency medical and trauma services.
 These efforts will be driven by data, best practices,
                     and research.


A comprehensive traffic safety program serving all of Minnesota




                                                                  23
TZD Cornerstone
      Four E approach:
         Enforcement
         Engineering
         Education &
          Outreach
         Emergency
          Medical
          & Trauma Services
         Everyone Else!



                              24
  Preventable Crashes, Not
         Accidents
 Every death is avoidable
 We all have a role to play




                               25
 Why Traffic Safety Matters
Last year in Minnesota:
 363 people never made it home
 Nearly 30,000 were injured


Every single day in Minnesota:
 174 crashes
 65 injuries
 1 person dies – every day


Real people. Real lives. Real choices.


                                         26
             Year-to-Date
        Traffic-Related Deaths


As of June 8, 2026,
there have been 135
traffic-related deaths
on Minnesota roads.




                                 27
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31
   Upcoming TZD Events:
• Summer Kick-Off Event in Cannon Falls, MN
   • June 11th
• PIIC Public Safety Day in Red Wing, MN
   • June 11th
• Adult Detention Center Presentations
   • June 22nd
• PBT Event at the Guilty Goose in Zumbrota, MN
   • July 24th, 4-7pm
• PBT Event at the Haycreek Campground in Red Wing,
  MN
   • July 31st, 4-7pm



                                                      32
How can YOU get involved?




                            33
How can YOU get involved?
•   SE TZD Steering Committee
•   TZD Safe Roads Coalitions




                                34
Thank you!




             35
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE:                June 9, 2026

SUBMITTED BY:        Holli Gudknecht, Administration

ITEM TYPE:           Administrator Update

AGENDA SECTION:      ADMINISTRATOR UPDATE

SUBJECT:
                     ADMINISTRATOR UPDATE

                       1. KMU Bank Account Closure
                       2. Police Department Staffing Update

SUGGESTED ACTION:    Administrator Lehner will give an update.

ATTACHMENTS:




                                                                 36
                                                                      AGENDA ITEM NO.
                                                                      VIIA.


 Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE:                          June 9, 2026

SUBMITTED BY:                  Holli Gudknecht, Engineering

ITEM TYPE:                     Engineering

AGENDA SECTION:                ENGINEERING

SUBJECT:
                               2025 Street & Utility Project


SUGGESTED ACTION:
                               Utility work is mostly complete within Langford Avenue and the
                               crew is now beginning to build the street structure. There have been a
                               number of delays caused by private utility conflicts with the new
                               work, but Fitzgerald is doing a nice job of keeping the project
                               moving. We expect sewer lining work to start within a week or so.
                               Pavement is scheduled for later in June.



                               The attached pay estimate includes work completed through
                               5/29/2026.



                               Requested Action:

                               Motion approving Pay Estimate #6 for the 2025 Street & Utility
                               Improvements


ATTACHMENTS:
134934 Pay Application No. 6.pdf




                                                                                                        37
Contractor's Application for Payment
  Owner:       CITY OF KENYON                                                            Owner's Project No.: N/A
  Engineer:    BOLTON & MENK                                                           Engineer's Project No.: 24X.134934.000
  Contractor: FITZGERALD EXCAVATING & TRUCKING INC                                      Agency's Project No.: N/A
  Project:     2025 STREET & UTILITY IMPROVEMENTS
  Contract:    N/A
 Application No.:               6                                Application Date:               6/9/2026
 Application Period:         From                    5/2/2026                to                 5/29/2026


          1. Original Contract Price                                                                               $                 2,294,629.25
          2. Net change by Change Orders                                                                           $                     (37,814.00)
          3. Current Contract Price (Line 1 + Line 2)                                                              $                 2,256,815.25
          4. Total Work completed and materials stored to date
            (Sum of Column G Lump Sum Total and Column J Unit Price Total)                                         $                 1,479,176.27
          5. Retainage
               a.     5%         X   $ 1,479,176.27 Work Completed                                                 $                     73,958.81
              b.                 X   $                 -    Stored Materials                                       $                            -
               c. Total Retainage (Line 5.a + Line 5.b)                                                            $                     73,958.81
          6. Amount eligible to date (Line 4 - Line 5.c)                                                           $                 1,405,217.46
          7. Less previous payments                                                                                $                 1,102,394.70
          8. Amount due this application                                                                           $               302,822.76
 Contractor's Certification
 The undersigned Contractor certifies, to the best of its knowledge, the following:
 (1) All previous progress payments received from Owner on account of Work done under the Contract have been applied on account
 to discharge Contractor's legitimate obligations incurred in connection with the Work covered by prior Applications for Payment;
 (2) Title to all Work, materials and equipment incorporated in said Work, or otherwise listed in or covered by this Application for
 Payment, will pass to Owner at time of payment free and clear of all liens, security interests, and encumbrances (except such as are
 covered by a bond acceptable to Owner indemnifying Owner against any such liens, security interest, or encumbrances); and
 (3) All the Work covered by this Application for Payment is in accordance with the Contract Documents and is not defective.




 Contractor:        Fitzgerald Excavating and Trucking, LLC

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

 Recommended by Engineer                                                    Approved by Owner

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




                                                    EJCDC C-620 Contractor's Application for Payment
                                     (c) 2018 National Society of Professional Engineers for EJCDC. All rights reserved.                               38
\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\                                                                                                                                                                                Contractor's Application for Payment
Owner:              CITY OF KENYON                                                                                                                                                                                                         Owner's Project No.:
Engineer:           BOLTON & MENK                                                                                                                                                                                                        Engineer's Project No.: 24X.134934.000
Contractor:         FITZGERALD EXCAVATING & TRUCKING INC                                                                                                                                                                                Contractor's Project No.:
Project:            2025 STREET & UTILITY IMPROVEMENTS                                                                                                                                                                                     Agency's Project No.:
Contract:

Application No.:              6                          Application Period:       From         05/02/26             to              05/29/26                                                                                                  Application Date:              06/09/26
     A                                      B                                       C                 D               E                  F                    F1                       F2                G                 H                      I                       J                 K            L
                                                                                                      Contract Information                                         Previous Estimate                         Work Completed
                                                                                                                                                                                                                                                                   Work Completed         % of
                                                                                                                                                                                                      Estimated      Value of Work                                  and Materials        Value of
                                                                                                                                 Value of Bid Item                                                     Quantity    Completed to Date Materials Currently Stored     Stored to Date        Item Balance to Finish (F
 Bid Item                                                                                                        Unit Price           (C X E)        Quantity Previous        Value Previous       Incorporated in       (E X G)             (not in G)                 (H + I)           (J / F)      - J)
   No.                                 Description                             Item Quantity      Units             ($)                 ($)               Estimate               Estimate             the Work             ($)                  ($)                       ($)              (%)         ($)
                                                                                                                                                  Original Contract
      1       MOBILIZATION                                                              1.00   LS                   37,500.00            37,500.00                 0.50                18,750.00             0.66          24,750.00                                      24,750.00          66%         12,750.00
      2       CLEARING                                                                  6.00   EACH                  1,000.00             6,000.00                 6.00                 6,000.00             6.00           6,000.00                                       6,000.00         100%                  -
      3       GRUBBING                                                                  6.00   EACH                    500.00             3,000.00                 6.00                 3,000.00             6.00           3,000.00                                       3,000.00         100%                  -
      4       SALVAGE SIGN                                                              5.00   EACH                     50.00               250.00                 4.00                   200.00             6.00             300.00                                         300.00         120%             (50.00)
      5       SAWING CONCRETE PAVEMENT (FULL DEPTH)                                    95.00   LF                        7.00               665.00                88.00                   616.00            88.00             616.00                                         616.00          93%              49.00
      6       SAWING BITUMINOUS PAVEMENT (FULL DEPTH)                                 402.00   LF                        5.00             2,010.00               198.00                   990.00           198.00             990.00                                         990.00          49%          1,020.00
      7       REMOVE CURB AND GUTTER                                                1,305.00   LF                        5.00             6,525.00             1,253.00                 6,265.00         1,253.00           6,265.00                                       6,265.00          96%            260.00
      8       REMOVE CONCRETE DRIVEWAY PAVEMENT                                       128.00   SY                       10.00             1,280.00                84.50                   845.00            84.50             845.00                                         845.00          66%            435.00
      9       REMOVE BITUMINOUS DRIVEWAY PAVEMENT                                     230.00   SY                        7.00             1,610.00               124.00                   868.00           124.00             868.00                                         868.00          54%            742.00
     10       REMOVE BITUMINOUS PAVEMENT                                            4,907.00   SY                        4.00            19,628.00             4,854.60                19,418.40         4,854.60          19,418.40                                      19,418.40          99%            209.60
     11       REMOVE CONCRETE WALK                                                    480.00   SF                        2.00               960.00               237.10                   474.20           237.10             474.20                                         474.20          49%            485.80
     12       EXCAVATION - COMMON (P)                                               2,857.00   CY                       13.00            37,141.00             1,190.00                15,470.00         1,617.00          21,021.00                                      21,021.00          57%         16,120.00
     13       EXCAVATION - SUBGRADE (P)                                             1,394.00   CY                       13.00            18,122.00               682.00                 8,866.00           983.00          12,779.00                                      12,779.00          71%          5,343.00
     14       EXPLORATORY EXCAVATION                                                    8.00   HR                      300.00             2,400.00                11.50                 3,450.00            14.50           4,350.00                                       4,350.00         181%         (1,950.00)
     15       SELECT GRANULAR EMBANKMENT (CV) (P)                                   1,394.00   CY                       25.00            34,850.00               682.00                17,050.00           983.00          24,575.00                                      24,575.00          71%         10,275.00
     16       GEOTEXTILE FABRIC TYPE 9                                              5,574.00   SY                        2.50            13,935.00             1,984.40                 4,961.00         2,887.70           7,219.25                                       7,219.25          52%          6,715.75
     17       AGGREGATE SURFACING CLASS 2                                              36.00   CY                       30.00             1,080.00                    -                        -                -                  -                                              -                       1,080.00
     18       AGGREGATE BASE (CV) CLASS 5 (P)                                       1,167.00   CY                       25.00            29,175.00               455.00                11,375.00           589.00          14,725.00                                      14,725.00          50%         14,450.00
     19       SURFACE RESTORATION (2ND ST)                                              1.00   LS                   47,500.00            47,500.00                 1.00                47,500.00             1.00          47,500.00                                      47,500.00         100%                  -
     20       PAVEMENT MARKINGS (2ND ST)                                                1.00   LS                    4,860.00             4,860.00                    -                        -                -                  -                                              -                       4,860.00
     21       SURFACE RESTORATION (SANITARY REPAIR)                                     3.00   EACH                  4,500.00            13,500.00                 3.00                13,500.00             3.00          13,500.00                                      13,500.00         100%                  -
     22       GRAVEL RESTORATION (SANITARY REPAIR)                                      1.00   EACH                  1,000.00             1,000.00                 1.00                 1,000.00             1.00           1,000.00                                       1,000.00         100%                  -
     23       TYPE SP 9.5 WEARING COURSE MIXTURE (3;C) 1.5" THICK                   7,760.00   SY                        9.00            69,840.00                    -                        -                -                  -                                              -                      69,840.00
     24       TYPE SP 12.5 WEARING COURSE MIXTURE (3;C) 2.0" THICK                  2,807.00   SY                       11.75            32,982.25                    -                        -                -                  -                                              -                      32,982.25
     25       TYPE SP 12.5 WEARING COURSE MIXTURE (3;C) 2.5" THICK                  2,145.00   SY                       14.50            31,102.50             2,164.00                31,378.00         2,164.00          31,378.00                                      31,378.00         101%           (275.50)
     26       BITUMINOUS PATCH SPECIAL (DRIVEWAY)                                      70.00   SY                       36.00             2,520.00                    -                        -                -                  -                                              -                       2,520.00
     27       6" PERF PVC PIPE DRAIN                                                2,281.00   LF                       15.25            34,785.25             1,079.30                16,459.33         1,488.30          22,696.58                                      22,696.58          65%         12,088.67
     28       SUMP PUMP SERVICE                                                        13.00   EACH                  1,000.00            13,000.00                10.00                10,000.00            10.00          10,000.00                                      10,000.00          77%          3,000.00
     29       DRAIN OUTLET DESIGN SPECIAL (END SECTION)                                 1.00   EACH                    400.00               400.00                 1.00                   400.00             1.00             400.00                                         400.00         100%                  -
     30       6" PVC PIPE DRAIN CLEANOUT                                                7.00   EACH                    300.00             2,100.00                 6.00                 1,800.00             6.00           1,800.00                                       1,800.00          86%            300.00
     31       CONCRETE STEP                                                           170.00   SF                       30.00             5,100.00                77.90                 2,337.00            77.90           2,337.00                                       2,337.00          46%          2,763.00
     32       4" CONCRETE WALK                                                        355.00   SF                        7.50             2,662.50               260.60                 1,954.50           260.60           1,954.50                                       1,954.50          73%            708.00
     33       6" CONCRETE WALK                                                         70.00   SF                       12.25               857.50                    -                        -                -                  -                                              -                         857.50
     34       CONCRETE CURB AND GUTTER DESIGN B618                                  1,060.00   LF                       25.80            27,348.00             1,102.00                28,431.60         1,102.00          28,431.60                                      28,431.60         104%         (1,083.60)
     35       CONCRETE CURB AND GUTTER DESIGN D DRIVEOVER                           1,910.00   LF                       23.75            45,362.50                    -                        -                -                  -                                              -                      45,362.50
     36       6" CONCRETE DRIVEWAY PAVEMENT                                           175.00   SY                       88.25            15,443.75               102.50                 9,045.63           102.50           9,045.63                                       9,045.63             59%       6,398.12
     37       7" CONCRETE DRIVEWAY PAVEMENT                                           420.00   SY                       92.50            38,850.00                    -                        -                -                  -                                              -                      38,850.00
     38       7" CONCRETE VALLEY GUTTER                                                71.00   SY                       95.00             6,745.00                57.00                 5,415.00            57.00           5,415.00                                       5,415.00             80%       1,330.00
     39       TRUNCATED DOMES                                                          10.00   SF                       55.00               550.00                    -                        -                -                  -                                              -                         550.00
     40       TRAFFIC CONTROL                                                           1.00   LS                   14,000.00            14,000.00                 0.50                 7,000.00             0.66           9,240.00                                       9,240.00          66%          4,760.00
     41       INSTALL SIGN                                                              6.00   EACH                    350.00             2,100.00                 3.00                 1,050.00             3.00           1,050.00                                       1,050.00          50%          1,050.00
     42       STABILIZED CONSTRUCTION EXIT                                              2.00   LS                      500.00             1,000.00                 1.00                   500.00             1.00             500.00                                         500.00          50%            500.00
     43       EROSION CONTROL SUPERVISOR                                                1.00   LS                      500.00               500.00                 0.38                   187.50             0.38             187.50                                         187.50          38%            312.50
     44       STORM DRAIN INLET PROTECTION                                             30.00   EACH                    200.00             6,000.00                12.00                 2,400.00            12.00           2,400.00                                       2,400.00          40%          3,600.00
     45       SILT FENCE; TYPE MS                                                     235.00   LF                        2.50               587.50               235.00                   587.50           235.00             587.50                                         587.50         100%                  -
     46       SEDIMENT CONTROL LOG TYPE WOOD FIBER                                    240.00   LF                        5.00             1,200.00               420.00                 2,100.00           420.00           2,100.00                                       2,100.00         175%           (900.00)
     47       SEDIMENT CONTROL LOG TYPE ROCK                                          120.00   LF                        5.00               600.00                20.00                   100.00            20.00             100.00                                         100.00          17%            500.00
     48       COMPOST GRADE 2                                                         140.00   CY                       30.00             4,200.00                    -                        -                -                  -                                              -                       4,200.00
     49       FERTILIZER TYPE 3                                                       105.00   LB                        2.50               262.50                    -                        -                -                  -                                              -                         262.50
     50       SODDING                                                               2,515.00   SY                        7.00            17,605.00               774.00                 5,418.00         1,612.00          11,284.00                                      11,284.00             64%       6,321.00




                                                                                                                                  EJCDC C-620 Contractor's Application for Payment
Unit Price                                                                                                         (c) 2018 National Society of Professional Engineers for EJCDC. All rights reserved.                                                                                                        1 of 5
                                                                                                                                                                                                                                                                                                                       39
\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\                                                                                                                                                                               Contractor's Application for Payment
Owner:              CITY OF KENYON                                                                                                                                                                                                        Owner's Project No.:
Engineer:           BOLTON & MENK                                                                                                                                                                                                       Engineer's Project No.: 24X.134934.000
Contractor:         FITZGERALD EXCAVATING & TRUCKING INC                                                                                                                                                                               Contractor's Project No.:
Project:            2025 STREET & UTILITY IMPROVEMENTS                                                                                                                                                                                    Agency's Project No.:
Contract:

Application No.:              6                          Application Period:       From          05/02/26             to              05/29/26                                                                                                Application Date:              06/09/26
     A                                      B                                       C                  D               E                  F                    F1                       F2                G                 H                     I                      J              K           L
                                                                                                       Contract Information                                         Previous Estimate                         Work Completed
                                                                                                                                                                                                                                                                  Work Completed     % of
                                                                                                                                                                                                     Estimated       Value of Work                                 and Materials    Value of
                                                                                                                                  Value of Bid Item                                                   Quantity     Completed to Date Materials Currently Stored    Stored to Date    Item Balance to Finish (F
 Bid Item                                                                                                         Unit Price           (C X E)         Quantity Previous       Value Previous     Incorporated in        (E X G)             (not in G)                (H + I)       (J / F)      - J)
   No.                              Description                                Item Quantity       Units             ($)                 ($)              Estimate                Estimate           the Work              ($)                  ($)                      ($)          (%)         ($)
    51        RAPID STABILIZATION METHOD 2                                           1,258.00   SY                         3.00            3,774.00               744.00               2,232.00           1,487.10           4,461.30                                      4,461.30     118%         (687.30)
    52        TOPSOIL PREPARATION                                                    2,515.00   SY                         2.50            6,287.50               774.00               1,935.00           1,612.00           4,030.00                                      4,030.00      64%         2,257.50
    53        TURF MAINTENANCE                                                          60.00   DAY                      75.00             4,500.00                 7.00                 525.00              19.00           1,425.00                                      1,425.00      32%         3,075.00
    54        TURF RESTORATION (2ND ST)                                                  1.00   LS                    2,500.00             2,500.00                    -                      -                  -                  -                                             -                  2,500.00
    55        CONSTRUCTION ALLOWANCE                                                74,000.00   UNIT                       1.00           74,000.00             1,860.00               1,860.00          19,749.00          19,749.00                                     19,749.00      27%       54,251.00
    56        REMOVE MANHOLE (SANITARY)                                                  2.00   EACH                    400.00               800.00                 2.00                 800.00               2.00             800.00                                        800.00     100%                -
    57        REMOVE SEWER PIPE (SANITARY)                                             340.00   LF                         5.00            1,700.00               339.00               1,695.00             339.00           1,695.00                                      1,695.00     100%             5.00
    58        CONNECT TO EXISTING SANITARY SEWER                                         1.00   EACH                  1,500.00             1,500.00                 1.00               1,500.00               1.00           1,500.00                                      1,500.00     100%                -
    59        8"X6" PVC WYE                                                             12.00   EACH                    375.00             4,500.00                17.00               6,375.00              17.00           6,375.00                                      6,375.00     142%       (1,875.00)
    60        8" PVC PIPE SEWER                                                        424.00   LF                       65.00            27,560.00               419.00              27,235.00             419.00          27,235.00                                     27,235.00      99%           325.00
    61        6" PVC SANITARY SERVICE PIPE                                             400.00   LF                       40.00            16,000.00               280.00              11,200.00             346.00          13,840.00                                     13,840.00      87%         2,160.00
    62        2" PE PRESSURE SEWER SERVICE                                             105.00   LF                       40.00             4,200.00               108.00               4,320.00             108.00           4,320.00                                      4,320.00     103%         (120.00)
    63        LINING SEWER PIPE 8"                                                   3,648.00   LF                       41.50          151,392.00                     -                      -                  -                  -                                             -              151,392.00
    64        CASTING ASSEMBLY (SANITARY)                                                2.00   EACH                  1,300.00             2,600.00                    -                      -                  -                  -                                             -                  2,600.00
    65        FINAL CASTING ADJUSTMENT (DONUT CUT)                                       5.00   EACH                  1,700.00             8,500.00                    -                      -                  -                  -                                             -                  8,500.00
    66        CONSTRUCT DRAINAGE STRUCTURE DESIGN 4007                                  14.70   LF                      500.00             7,350.00                14.70               7,350.00              14.70           7,350.00                                      7,350.00     100%                -
    67        SANITARY LATERAL REINSTATEMENT                                            56.00   EACH                     55.00             3,080.00                    -                      -                  -                  -                                             -                  3,080.00
    68        TRIMMING PROTRUDING TAPS                                                   7.00   EACH                  1,139.00             7,973.00                    -                      -                  -                  -                                             -                  7,973.00
    69        SANITARY LATERAL GROUTING                                                 56.00   EACH                    450.00            25,200.00                    -                      -                  -                  -                                             -                25,200.00
    70        LATERAL CLEANING                                                          28.00   EACH                    500.00            14,000.00                    -                      -                  -                  -                                             -                14,000.00
    71        ROOT CUTTING                                                           1,200.00   LF                         3.00            3,600.00                    -                      -                  -                  -                                             -                  3,600.00
    72        SANITARY MANHOLE REHABILITATION (SPRAY-ON)                                 9.00   EACH                  5,320.00            47,880.00                    -                      -                  -                  -                                             -                47,880.00
    73        SANITARY SEWER BYPASSING                                                   1.00   LS                    2,815.00             2,815.00                    -                      -                  -                  -                                             -                  2,815.00
    74        POINT REPAIR - SANITARY SEWER PIPE                                         4.00   EACH                  4,500.00            18,000.00                 5.00              22,500.00               5.00          22,500.00                                     22,500.00     125%       (4,500.00)
    75        INTERNAL POINT REPAIR (SHORT LINER)                                        3.00   EACH                  2,000.00             6,000.00                    -                      -                  -                  -                                             -                  6,000.00
    76        INTERNAL CHIMNEY SEAL (REHAB)                                              7.00   EACH                  1,550.00            10,850.00                    -                      -                  -                  -                                             -                10,850.00
    77        REPLACE & ADJUST RING AND CASTING                                          3.00   EACH                  1,400.00             4,200.00                 1.50               2,100.00               1.50           2,100.00                                      2,100.00      50%         2,100.00
    78        SANITARY SEWER TRACER SYSTEM                                               1.00   LS                    2,600.00             2,600.00                 1.00               2,600.00               1.00           2,600.00                                      2,600.00     100%                -
    79        REMOVE GATE VALVE AND BOX                                                 16.00   EACH                    300.00             4,800.00                12.00               3,600.00              16.00           4,800.00                                      4,800.00     100%                -
    80        REMOVE CURB STOP AND BOX                                                  22.00   EACH                    150.00             3,300.00                19.00               2,850.00              19.00           2,850.00                                      2,850.00      86%           450.00
    81        REMOVE HYDRANT                                                             6.00   EACH                    400.00             2,400.00                 4.00               1,600.00               6.00           2,400.00                                      2,400.00     100%                -
    82        REMOVE WATER MAIN                                                      1,806.00   LF                         5.00            9,030.00             1,276.00               6,380.00           2,188.00          10,940.00                                     10,940.00     121%       (1,910.00)
    83        TEMPORARY WATER SERVICE                                                    1.00   LS                  20,000.00             20,000.00                 1.00              20,000.00               1.00          20,000.00                                     20,000.00     100%                -
    84        CONNECT TO EXISTING WATER MAIN                                            12.00   EACH                  1,500.00            18,000.00                12.00              18,000.00              12.00          18,000.00                                     18,000.00     100%                -
    85        DISCONNECT EXISTING WATER MAIN (P)                                         3.00   EACH                    900.00             2,700.00                 3.00               2,700.00               3.00           2,700.00                                      2,700.00     100%                -
    86        HYDRANT (8.0' BURY)                                                        5.00   EACH                  6,600.00            33,000.00                 4.00              26,400.00               5.00          33,000.00                                     33,000.00     100%                -
    87        HYDRANT (11' BURY)                                                         1.00   EACH                  8,000.00             8,000.00                 1.00               8,000.00               1.00           8,000.00                                      8,000.00     100%                -
    88        ADJUST VALVE BOX                                                          18.00   EACH                    300.00             5,400.00                 4.00               1,200.00               4.00           1,200.00                                      1,200.00      22%         4,200.00
    89        1" CORPORATION STOP                                                       27.00   EACH                    450.00            12,150.00                20.00               9,000.00              26.00          11,700.00                                     11,700.00      96%           450.00
    90        6" GATE VALVE AND BOX                                                     16.00   EACH                  2,675.00            42,800.00                11.00              29,425.00              16.00          42,800.00                                     42,800.00     100%                -
    91        8" GATE VALVE AND BOX                                                      2.00   EACH                  3,500.00             7,000.00                 2.00               7,000.00               2.00           7,000.00                                      7,000.00     100%                -
    92        10" GATE VALVE AND BOX                                                     2.00   EACH                  6,000.00            12,000.00                 1.00               6,000.00               2.00          12,000.00                                     12,000.00     100%                -
    93        1" CURB STOP AND BOX                                                      27.00   EACH                    500.00            13,500.00                20.00              10,000.00              26.00          13,000.00                                     13,000.00      96%           500.00
    94        1" TYPE PE PIPE                                                          765.00   LF                       35.00            26,775.00               501.00              17,535.00             675.00          23,625.00                                     23,625.00      88%         3,150.00
    95        DIRECTIONAL DRILL SERVICE BELOW CSAH 12                                    2.00   EACH                  5,000.00            10,000.00                 2.00              10,000.00               2.00          10,000.00                                     10,000.00     100%                -
    96        6" PVC WATERMAIN                                                          65.00   LF                       50.00             3,250.00                89.00               4,450.00              99.50           4,975.00                                      4,975.00     153%       (1,725.00)
    97        8" PVC WATERMAIN                                                         645.00   LF                       57.00            36,765.00               645.00              36,765.00             645.00          36,765.00                                     36,765.00     100%                -
    98        10" PVC WATERMAIN                                                      1,130.00   LF                       75.00            84,750.00               280.00              21,000.00           1,104.00          82,800.00                                     82,800.00      98%         1,950.00
    99        10" PVC WATERMAIN (DIRECTIONAL DRILLED)                                  780.00   LF                      185.00          144,300.00                780.00            144,300.00              780.00         144,300.00                                   144,300.00      100%                -
   100        4" INSULATION                                                             99.00   SY                       50.00             4,950.00                82.00               4,100.00              88.50           4,425.00                                      4,425.00      89%           525.00
   101        WATERMAIN FITTINGS                                                     2,992.00   LB                       15.00            44,880.00             2,447.00              36,705.00           2,988.00          44,820.00                                     44,820.00     100%            60.00




                                                                                                                                   EJCDC C-620 Contractor's Application for Payment
Unit Price                                                                                                          (c) 2018 National Society of Professional Engineers for EJCDC. All rights reserved.                                                                                                  2 of 5
                                                                                                                                                                                                                                                                                                                  40
\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\                                                                                                                                                                            Contractor's Application for Payment
Owner:              CITY OF KENYON                                                                                                                                                                                                     Owner's Project No.:
Engineer:           BOLTON & MENK                                                                                                                                                                                                    Engineer's Project No.: 24X.134934.000
Contractor:         FITZGERALD EXCAVATING & TRUCKING INC                                                                                                                                                                            Contractor's Project No.:
Project:            2025 STREET & UTILITY IMPROVEMENTS                                                                                                                                                                                 Agency's Project No.:
Contract:

Application No.:              6                          Application Period:       From          05/02/26           to              05/29/26                                                                                               Application Date:              06/09/26
     A                                      B                                       C                D               E                  F                    F1                       F2                G                 H                   I                       J              K            L
                                                                                                     Contract Information                                         Previous Estimate                         Work Completed
                                                                                                                                                                                                                                                               Work Completed      % of
                                                                                                                                                                                                 Estimated       Value of Work                                  and Materials     Value of
                                                                                                                                Value of Bid Item                                                 Quantity     Completed to Date Materials Currently Stored     Stored to Date     Item Balance to Finish (F
 Bid Item                                                                                                       Unit Price           (C X E)       Quantity Previous         Value Previous   Incorporated in        (E X G)             (not in G)                 (H + I)        (J / F)      - J)
    No.                              Description                               Item Quantity       Units           ($)                 ($)            Estimate                  Estimate         the Work              ($)                  ($)                       ($)           (%)         ($)
    102       VALVE BOX TOP SECTION & CAP                                                1.00   EACH                  250.00               250.00                  -                        -                -                  -                                               -                    250.00
    103       WATERMAIN TRACER SYSTEM                                                    1.00   LS                  5,000.00             5,000.00               0.70                 3,500.00             0.70           3,500.00                                       3,500.00       70%         1,500.00
    104       REMOVE PIPE APRON                                                          1.00   EACH                  250.00               250.00                  -                        -             1.00             250.00                                         250.00      100%                -
    105       REMOVE MANHOLE OR CATCH BASIN                                              1.00   EACH                  400.00               400.00               1.00                   400.00             1.00             400.00                                         400.00      100%                -
    106       REMOVE SEWER PIPE (STORM)                                                118.00   LF                       9.00            1,062.00              40.00                   360.00           118.00           1,062.00                                       1,062.00      100%                -
    107       SALVAGE CASTING                                                            1.00   EACH                  100.00               100.00               1.00                   100.00             1.00             100.00                                         100.00      100%                -
    108       24" RC PIPE APRON                                                          1.00   EACH                1,500.00             1,500.00                  -                        -             1.00           1,500.00                                       1,500.00      100%                -
    109       TRASH GUARD FOR 24" PIPE APRON                                             1.00   EACH                1,600.00             1,600.00                  -                        -                -                  -                                               -                  1,600.00
    110       24" RC PIPE SEWER DESIGN 3006 CLASS III                                   40.00   LF                    110.00             4,400.00              40.00                 4,400.00            40.00           4,400.00                                       4,400.00      100%                -
    111       CONNECT TO EXISTING STORM SEWER                                            1.00   EACH                1,000.00             1,000.00               1.00                 1,000.00             1.00           1,000.00                                       1,000.00      100%                -
    112       CONNECT TO EXISTING DRAINAGE STRUCTURE                                     2.00   EACH                1,500.00             3,000.00               1.00                 1,500.00             2.00           3,000.00                                       3,000.00      100%                -
    113       12" PIPE SEWER                                                            81.00   LF                     45.00             3,645.00                  -                        -            49.00           2,205.00                                       2,205.00       60%         1,440.00
    114       18" PIPE SEWER                                                           732.00   LF                     55.00            40,260.00                  -                        -           481.00          26,455.00                                      26,455.00       66%       13,805.00
    115       24" PIPE SEWER                                                           219.00   LF                     68.00            14,892.00                  -                        -           218.00          14,824.00                                      14,824.00      100%            68.00
    116       CASTING ASSEMBLY (STORM)                                                  13.00   EACH                1,200.00            15,600.00                  -                        -                -                  -                                               -                15,600.00
    117       FINAL CASTING ADJUSTMENT (DONUT CUT)                                       4.00   EACH                1,700.00             6,800.00                  -                        -                -                  -                                               -                  6,800.00
    118       CONSTRUCT DRAINAGE STRUCTURE DESIGN SPECIAL (R-1)                         21.00   LF                    450.00             9,450.00                  -                        -            12.00           5,400.00                                       5,400.00       57%         4,050.00
    119       CONSTRUCT DRAINAGE STRUCTURE DESIGN 48-4020                               10.20   LF                    600.00             6,120.00                  -                        -             5.30           3,180.00                                       3,180.00       52%         2,940.00
    120       CONSTRUCT DRAINAGE STRUCTURE DESIGN 54-4020                                9.00   LF                    950.00             8,550.00                  -                        -             9.00           8,550.00                                       8,550.00      100%                -
    121       CONSTRUCT DRAINAGE STRUCTURE DESIGN 48-4022                                4.60   LF                    500.00             2,300.00                  -                        -             4.60           2,300.00                                       2,300.00      100%                -
    122       CONSTRUCT DRAINAGE STRUCTURE DESIGN 60-4022                                6.30   LF                  1,000.00             6,300.00                  -                        -             6.30           6,300.00                                       6,300.00      100%                -
    123       RECONSTRUCT DRAINAGE STRUCTURE                                             9.90   LF                    700.00             6,930.00               9.90                 6,930.00             9.90           6,930.00                                       6,930.00      100%                -
   1001       MOBILIZATION (5TH ST)                                                      1.00   LS                10,000.00             10,000.00               0.90                 9,000.00             1.00          10,000.00                                      10,000.00      100%                -
   1002       SALVAGE SIGN                                                               1.00   EACH                   50.00                 50.00              1.00                    50.00             1.00               50.00                                          50.00     100%                -
   1003       SAWING BITUMINOUS PAVEMENT (FULL DEPTH)                                  516.00   LF                       5.00            2,580.00             567.00                 2,835.00           567.00           2,835.00                                       2,835.00      110%         (255.00)
   1004       REMOVE CURB & GUTTER                                                     315.00   LF                       5.00            1,575.00             328.00                 1,640.00           328.00           1,640.00                                       1,640.00      104%           (65.00)
   1005       REMOVE BITUMINOUS DRIVEWAY PAVEMENT                                       34.00   SY                       7.00              238.00              44.00                   308.00            44.00             308.00                                         308.00      129%           (70.00)
   1006       REMOVE BITUMINOUS PAVEMENT                                             1,541.00   SY                       5.00            7,705.00           1,659.10                 8,295.50         1,659.10           8,295.50                                       8,295.50      108%         (590.50)
   1007       EXCAVATION - COMMON (P)                                                1,216.00   CY                     16.00            19,456.00           1,216.00                19,456.00         1,216.00          19,456.00                                      19,456.00      100%                -
   1008       EXCAVATION - SUBGRADE (P)                                                347.00   CY                     16.00             5,552.00             347.00                 5,552.00           347.00           5,552.00                                       5,552.00      100%                -
   1009       SELECT GRANULAR EMBANKMENT (CV) (P)                                      347.00   CY                     25.00             8,675.00             347.00                 8,675.00           347.00           8,675.00                                       8,675.00      100%                -
   1010       GEOTEXTILE FABRIC TYPE 9                                               2,847.00   SY                       2.25            6,405.75           1,984.00                 4,464.00         1,984.00           4,464.00                                       4,464.00       70%         1,941.75
   1011       AGGREGATE BASE (CV) CLASS 5 (P)                                          526.00   CY                     25.00            13,150.00             526.00                13,150.00           526.00          13,150.00                                      13,150.00      100%                -
   1012       TYPE SP 9.5 WEARING COURSE MIXTURE (3;C) 1.5" THICK                    3,553.00   SY                       9.00           31,977.00           2,189.00                19,701.00         3,711.00          33,399.00                                      33,399.00      104%       (1,422.00)
   1013       TYPE SP 12.5 WEARING COURSE MIXTURE (3;C) 2.0" THICK                   1,777.00   SY                     11.75            20,879.75           1,773.00                20,832.75         1,773.00          20,832.75                                      20,832.75      100%            47.00
   1014       BITUMINOUS PATCH SPECIAL (DRIVEWAY)                                       25.00   SY                     38.25               956.25              15.00                   573.75            15.00             573.75                                         573.75       60%           382.50
   1015       6" PERF PVC PIPE DRAIN                                                   795.00   LF                     15.00            11,925.00             822.00                12,330.00           822.00          12,330.00                                      12,330.00      103%         (405.00)
   1016       6" PVC PIPE DRAIN CLEANOUT                                                 4.00   EACH                  300.00             1,200.00               4.00                 1,200.00             4.00           1,200.00                                       1,200.00      100%                -
   1017       4" CONCRETE WALK                                                       3,535.00   SF                       7.50           26,512.50           3,851.00                28,882.50         3,851.00          28,882.50                                      28,882.50      109%       (2,370.00)
   1018       6" CONCRETE WALK                                                         335.00   SF                     12.25             4,103.75             254.50                 3,117.63           254.50           3,117.63                                       3,117.63       76%           986.12
   1019       TRUNCATED DOMES                                                           90.00   SF                     55.00             4,950.00              90.00                 4,950.00            90.00           4,950.00                                       4,950.00      100%                -
   1020       CONCRETE CURB AND GUTTER DESIGN B618                                     855.00   LF                     25.75            22,016.25             888.40                22,876.30           888.40          22,876.30                                      22,876.30      104%         (860.05)
   1021       7" CONCRETE VALLEY GUTTER                                                117.00   SY                     95.00            11,115.00             101.00                 9,595.00           101.00           9,595.00                                       9,595.00       86%         1,520.00
   1022       7" CONCRETE DRIVEWAY PAVEMENT (COMMERCIAL)                                40.00   SY                     92.50             3,700.00              32.80                 3,034.00            32.80           3,034.00                                       3,034.00       82%           666.00
   1023       CONCRETE SILL                                                            420.00   LF                     12.50             5,250.00             413.00                 5,162.50           413.00           5,162.50                                       5,162.50       98%            87.50
   1024       TRAFFIC CONTROL (5TH ST)                                                   1.00   LS                  1,525.00             1,525.00               0.90                 1,372.50             1.00           1,525.00                                       1,525.00      100%                -
   1025       INSTALL SIGN                                                               1.00   EACH                  350.00               350.00               1.00                   350.00             1.00             350.00                                         350.00      100%                -
   1026       STABILIZED CONSTRUCTION EXIT                                               1.00   LS                    500.00               500.00                  -                        -                -                  -                                               -                    500.00
   1027       STORM DRAIN INLET PROTECTION                                               9.00   EACH                  200.00             1,800.00                  -                        -                -                  -                                               -                  1,800.00
   1028       SILT FENCE; TYPE MS                                                      523.00   LF                       2.25            1,176.75                  -                        -                -                  -                                               -                  1,176.75
   1029       SEDIMENT CONTROL LOG TYPE WOOD FIBER                                      60.00   LF                       5.00              300.00             700.00                 3,500.00           700.00           3,500.00                                       3,500.00    1167%        (3,200.00)




                                                                                                                                 EJCDC C-620 Contractor's Application for Payment
Unit Price                                                                                                                                                                                                                                                                                             3 of 5
                                                                                                                  (c) 2018 National Society of Professional Engineers for EJCDC. All rights reserved.                                                                                                           41
\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\                                                                                                                                                                              Contractor's Application for Payment
Owner:              CITY OF KENYON                                                                                                                                                                                                       Owner's Project No.:
Engineer:           BOLTON & MENK                                                                                                                                                                                                      Engineer's Project No.: 24X.134934.000
Contractor:         FITZGERALD EXCAVATING & TRUCKING INC                                                                                                                                                                              Contractor's Project No.:
Project:            2025 STREET & UTILITY IMPROVEMENTS                                                                                                                                                                                   Agency's Project No.:
Contract:

Application No.:              6                          Application Period:       From          05/02/26             to              05/29/26                                                                                               Application Date:              06/09/26
     A                                      B                                       C                  D               E                  F                    F1                       F2                G                 H                   I                       J              K            L
                                                                                                       Contract Information                                         Previous Estimate                         Work Completed
                                                                                                                                                                                                                                                                 Work Completed      % of
                                                                                                                                                                                                   Estimated       Value of Work                                  and Materials     Value of
                                                                                                                                  Value of Bid Item                                                 Quantity     Completed to Date Materials Currently Stored     Stored to Date     Item Balance to Finish (F
 Bid Item                                                                                                         Unit Price           (C X E)       Quantity Previous         Value Previous   Incorporated in        (E X G)             (not in G)                 (H + I)        (J / F)      - J)
    No.                             Description                                Item Quantity       Units             ($)                 ($)            Estimate                  Estimate         the Work              ($)                  ($)                       ($)           (%)         ($)
   1030       SEDIMENT CONTROL LOG TYPE ROCK                                            40.00   LF                         5.00              200.00                  -                        -                -                  -                                               -                    200.00
   1031       COMPOST GRADE 2                                                           39.00   CY                       30.00             1,170.00                  -                        -                -                  -                                               -                  1,170.00
   1032       FERTILIZER TYPE 3                                                         29.00   LB                         2.50                72.50                 -                        -                -                  -                                               -                     72.50
   1033       SODDING                                                                  700.00   SY                         7.00            4,900.00           1,033.00                 7,231.00         1,033.00           7,231.00                                       7,231.00      148%       (2,331.00)
   1034       RAPID STABILIZATION METHOD 2                                             350.00   SY                         3.00            1,050.00                  -                        -                -                  -                                               -                  1,050.00
   1035       TOPSOIL PREPARATION                                                      700.00   SY                         2.50            1,750.00           1,033.00                 2,582.50         1,033.00           2,582.50                                       2,582.50      148%         (832.50)
   1036       TURF MAINTENANCE (5TH ST)                                                 30.00   DAY                     100.00             3,000.00               7.00                   700.00             7.00             700.00                                         700.00       23%         2,300.00
   1037       REMOVE HYDRANT                                                             1.00   EACH                    400.00               400.00               1.00                   400.00             1.00             400.00                                         400.00      100%                -
   1038       REMOVE WATERMAIN PIPE                                                    538.00   LF                         5.00            2,690.00             553.00                 2,765.00           553.00           2,765.00                                       2,765.00      103%           (75.00)
   1039       CONNECT TO EXIST WATERMAIN                                                 2.00   EACH                  1,500.00             3,000.00               2.00                 3,000.00             2.00           3,000.00                                       3,000.00      100%                -
   1040       ADJUST VALVE BOX                                                           2.00   EACH                    300.00               600.00               2.00                   600.00             2.00             600.00                                         600.00      100%                -
   1041       6" GATE VALVE & BOX                                                        3.00   EACH                  2,500.00             7,500.00               3.00                 7,500.00             3.00           7,500.00                                       7,500.00      100%                -
   1042       6" PVC WATERMAIN                                                          15.00   LF                    3,500.00            52,500.00               0.40                 1,400.00             0.40           1,400.00                                       1,400.00         3%      51,100.00
   1043       8" PVC WATERMAIN                                                         520.00   LF                       55.00            28,600.00             494.80                27,214.00           494.80          27,214.00                                      27,214.00       95%         1,386.00
   1044       HYDRANT (8' BURY)                                                          1.00   EACH                  6,500.00             6,500.00               1.00                 6,500.00             1.00           6,500.00                                       6,500.00      100%                -
   1045       WATERMAIN FITTINGS                                                       300.00   LB                       15.25             4,575.00             457.90                 6,982.98           457.90           6,982.98                                       6,982.98      153%       (2,407.98)
   1046       WATERMAIN TRACER SYSTEM (5TH ST)                                           1.00   LS                    5,000.00             5,000.00               1.00                 5,000.00             1.00           5,000.00                                       5,000.00      100%                -
   1047       REMOVE MANHOLE OR CATCH BASIN                                              1.00   EACH                    500.00               500.00               1.00                   500.00             1.00             500.00                                         500.00      100%                -
   1048       REMOVE SEWER PIPE (STORM)                                                 85.00   LF                         9.00              765.00              71.00                   639.00            71.00             639.00                                         639.00       84%           126.00
   1049       CONNECT TO EXISTING STORM                                                  2.00   EACH                  1,250.00             2,500.00               2.00                 2,500.00             2.00           2,500.00                                       2,500.00      100%                -
   1050       CONNECT TO EXISTING DRAINAGE STRUCTURE                                     1.00   EACH                  1,500.00             1,500.00               1.00                 1,500.00             1.00           1,500.00                                       1,500.00      100%                -
   1051       18" PIPE SEWER                                                            46.00   LF                       55.00             2,530.00              72.20                 3,971.00            72.20           3,971.00                                       3,971.00      157%       (1,441.00)
   1052       STORM SEWER CASTING ASSEMBLY                                               2.00   EACH                  1,200.00             2,400.00               3.00                 3,600.00             3.00           3,600.00                                       3,600.00      150%       (1,200.00)
   1053       CONSTRUCT DRAINAGE STRUCTURE DESIGN SPECIAL (R-1)                          4.30   LF                      450.00             1,935.00               4.30                 1,935.00             4.30           1,935.00                                       1,935.00      100%                -
   1054       CONSTRUCT DRAINAGE STRUCTURE DESIGN 48-4022                                5.20   LF                      500.00             2,600.00               5.20                 2,600.00             5.20           2,600.00                                       2,600.00      100%                -
   1055       CONSTRUCTION ALLOWANCE (5TH ST)                                       18,000.00   UNIT                       1.00           18,000.00          20,846.40                20,846.40        20,846.40          20,846.40                                      20,846.40      116%       (2,846.40)
   2001       MOBILIZATION (FOREST M&O)                                                  1.00   LS                    5,000.00             5,000.00                  -                        -             1.00           5,000.00                                       5,000.00      100%                -
   2002       BITUMINOUS PATCH SPECIAL (PARTIAL DEPTH)                                 110.00   SY                       38.25             4,207.50                  -                        -                -                  -                                               -                  4,207.50
   2003       MILL BITUMINOUS PAVEMENT (2")                                          2,832.00   SY                         3.00            8,496.00                  -                        -         2,832.00           8,496.00                                       8,496.00      100%                -
   2004       BITUMINOUS MATERIAL FOR TACK COAT                                        283.00   GAL                        3.50              990.50                  -                        -           175.00             612.50                                         612.50       62%           378.00
   2005       TYPE SP 12.5 WEARING COURSE MIXTURE (3;B) 2.0" THICK                   2,832.00   SY                       11.00            31,152.00                  -                        -         2,832.00          31,152.00                                      31,152.00      100%                -
   2006       ADJUST VALVE BOX                                                           2.00   EACH                    300.00               600.00                  -                        -                -                  -                                               -                    600.00
   2007       7" CONCRETE DRIVEWAY PAVEMENT (COMMERCIAL)                                15.00   SY                       92.50             1,387.50                  -                        -                -                  -                                               -                  1,387.50
   2008       TRAFFIC CONTROL (FOREST ST M&O)                                            1.00   LS                      700.00               700.00                  -                        -             1.00             700.00                                         700.00      100%                -
   2009       CONSTRUCTION ALLOWANCE (FOREST ST M&O)                                 1,000.00   UNIT                       1.00            1,000.00                  -                        -                -                  -                                               -                  1,000.00
   3001       MOBILIZATION (RED WING AVE)                                                1.00   LS                    2,000.00             2,000.00               1.00                 2,000.00             1.00           2,000.00                                       2,000.00      100%                -
   3002       TREE CLEARING                                                              1.00   EACH                  1,200.00             1,200.00               1.00                 1,200.00             1.00           1,200.00                                       1,200.00      100%                -
   3003       TREE GRUBBING                                                              1.00   EACH                    500.00               500.00               1.00                   500.00             1.00             500.00                                         500.00      100%                -
   3004       SALVAGE SIGN                                                               1.00   EACH                     50.00                 50.00              1.00                    50.00             1.00               50.00                                          50.00     100%                -
   3005       REMOVE CURB & GUTTER                                                      15.00   LF                         5.00                75.00             15.00                    75.00            15.00               75.00                                          75.00     100%                -
   3006       EXCAVATION - COMMON (P)                                                  167.00   CY                       16.00             2,672.00             167.00                 2,672.00           167.00           2,672.00                                       2,672.00      100%                -
   3007       4" CONCRETE WALK                                                       1,545.00   SF                         7.50           11,587.50           1,540.00                11,550.00         1,540.00          11,550.00                                      11,550.00      100%            37.50
   3008       6" CONCRETE WALK                                                          85.00   SF                       12.25             1,041.25              81.00                   992.25            81.00             992.25                                         992.25       95%            49.00
   3009       TRUNCATED DOMES                                                           10.00   SF                       55.00               550.00              10.00                   550.00            10.00             550.00                                         550.00      100%                -
   3010       CONCRETE CURB AND GUTTER DESIGN B618                                      15.00   LF                       25.75               386.25              15.00                   386.25            15.00             386.25                                         386.25      100%                -
   3011       7" CONCRETE DRIVEWAY PAVEMENT (COMMERCIAL)                                25.00   SY                       92.50             2,312.50              19.20                 1,776.00            19.20           1,776.00                                       1,776.00       77%           536.50
   3012       STORM DRAIN INLET PROTECTION                                               2.00   EACH                    200.00               400.00                  -                        -                -                  -                                               -                    400.00
   3013       SEDIMENT CONTROL LOG TYPE ROCK                                            10.00   LF                         5.00                50.00                 -                        -                -                  -                                               -                     50.00
   3014       COMPOST GRADE 2                                                           30.00   CY                       30.00               900.00                  -                        -                -                  -                                               -                    900.00
   3015       FERTILIZER TYPE 3                                                         23.00   LB                         2.50                57.50                 -                        -                -                  -                                               -                     57.50
   3016       SODDING                                                                  535.00   SY                         7.00            3,745.00             544.00                 3,808.00           544.00           3,808.00                                       3,808.00      102%           (63.00)




                                                                                                                                   EJCDC C-620 Contractor's Application for Payment
Unit Price                                                                                                                                                                                                                                                                                               4 of 5
                                                                                                                    (c) 2018 National Society of Professional Engineers for EJCDC. All rights reserved.                                                                                                           42
\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\                                                                                                                                                                                   Contractor's Application for Payment
Owner:              CITY OF KENYON                                                                                                                                                                                                             Owner's Project No.:
Engineer:           BOLTON & MENK                                                                                                                                                                                                            Engineer's Project No.: 24X.134934.000
Contractor:         FITZGERALD EXCAVATING & TRUCKING INC                                                                                                                                                                                    Contractor's Project No.:
Project:            2025 STREET & UTILITY IMPROVEMENTS                                                                                                                                                                                         Agency's Project No.:
Contract:

Application No.:              6                          Application Period:       From           05/02/26            to              05/29/26                                                                                                    Application Date:              06/09/26
     A                                      B                                       C                D               E                    F                    F1                       F2                G                 H                         I                      J              K            L
                                                                                                     Contract Information                                           Previous Estimate                         Work Completed
                                                                                                                                                                                                                                                               Work Completed     % of
                                                                                                                                                                                                     Estimated      Value of Work                               and Materials    Value of
                                                                                                                                 Value of Bid Item                                                    Quantity    Completed to Date Materials Currently Stored  Stored to Date    Item Balance to Finish (F
 Bid Item                                                                                                         Unit Price          (C X E)          Quantity Previous       Value Previous     Incorporated in       (E X G)             (not in G)              (H + I)       (J / F)      - J)
    No.                             Description                                Item Quantity        Units             ($)               ($)               Estimate                Estimate           the Work             ($)                  ($)                    ($)          (%)         ($)
   3017       RAPID STABILIZATION METHOD 2                                             268.00   SY                         3.00             804.00                    -                       -                 -                  -                                           -                    804.00
   3018       INSTALL SIGN                                                               1.00   EACH                    350.00              350.00                  1.00                 350.00              1.00             350.00                                      350.00     100%                -
   3019       TOPSOIL PREPARATION                                                      535.00   SY                         2.50           1,337.50               544.00                1,360.00            544.00           1,360.00                                    1,360.00     102%           (22.50)
   3020       TURF MAINTENANCE (RED WING AVE WALK)                                      30.00   DAY                     500.00           15,000.00                  7.00               3,500.00              7.00           3,500.00                                    3,500.00      23%       11,500.00
   3021       CONSTRUCTION ALLOWANCE (RED WING AVE WALK)                             1,000.00   UNIT                       1.00           1,000.00                    -                       -                 -                  -                                           -                  1,000.00
                                                                                                        Original Contract Totals $ 2,294,629.25                               $ 1,198,229.47                       $ 1,516,990.27 $                        -   $ 1,516,990.27         66% $   777,638.98

                                                                                                                                                     Change Orders
    209       10" PVC WATERMAIN (DIRECTIONAL DRILLED)                                (204.40) L F                       185.00           (37,814.00)            (204.40)            (37,814.00)           (204.40)        (37,814.00)                                       (37,814.00)     100%                   -
                                                                                                                                                  -                                                                                -                                                 -                             -
                                                                                                             Change Order Totals $       (37,814.00)                     $          (37,814.00)                      $    (37,814.00) $                        -      $     (37,814.00)     100% $             -

                                                                                                                                          Original Contract and Change Orders
                                                                                                                   Project Totals $    2,256,815.25                       $ 1,160,415.47                             $   1,479,176.27   $                      -      $   1,479,176.27          66% $   777,638.98




                                                                                                                                   EJCDC C-620 Contractor's Application for Payment
Unit Price                                                                                                          (c) 2018 National Society of Professional Engineers for EJCDC. All rights reserved.                                                                                                       5 of 5
                                                                                                                                                                                                                                                                                                                       43
                                                         AGENDA ITEM NO. IXA.


Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE:                June 9, 2026

SUBMITTED BY:        Holli Gudknecht, Administration

ITEM TYPE:           **Financial

AGENDA SECTION:      FINANCIAL

SUBJECT:             May 2026 Financial Reports and Payment of Claims

SUGGESTED ACTION:    **These items were approved under the Consent Agenda


ATTACHMENTS:
CHECKS 6-9-26.pdf
EXPENSES MAY.pdf
MAY REVENUE.pdf




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 Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE:                           June 9, 2026

SUBMITTED BY:                   Holli Gudknecht, Administration

ITEM TYPE:                      New Business

AGENDA SECTION:                 NEW BUSINESS

SUBJECT:                        2026 1st Quarter Financial Report - Abdo

SUGGESTED ACTION:

ATTACHMENTS:
Kenyon, City of - Qtr 1 Report - FINAL.pdf




                                                                           105
1st Quarter Report




City of Kenyon
Kenyon, Minnesota


As of March 31, 2026




                       106
                                                                                               June 1, 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 March 31, 2026 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




                                                                                                                        107
                                                                                                           June 1, 2026



Honorable Mayor and City Council
City of Kenyon
Kenyon, Minnesota

Dear Honorable Mayor and City Council:

We have reconciled all bank accounts through March 31, 2026 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/
                                                                              03/31/2026     12/31/2025
                                                                                                             (Decrease)
   Checking                                                               $     598,047 $      823,185 $      (225,138)
   Investments                                                                11,741,345     12,101,810       (360,465)
   Petty Cash                                                                     3,000           3,000               0
   Cash in ATM Machine                                                            3,000          3,000                0

   Total Cash and Investments                                             $   12,345,392 $   12,930,995 $     (585,603)




The investment type is as follows:
                                                                                                                Increase/
                                                                               03/31/2026     12/31/2025
                                                                                                              (Decrease)
   Checking                                                               $      598,047 $      823,185 $      (225,138)
   Money Market                                                                8,044,343      8,453,230        (408,887)
   Brokered CD                                                                   116,845        115,428            1,417
   Cash                                                                          395,612        383,398          12,214
   Certificate of Deposit                                                      3,184,545      3,149,754          34,791
   Petty Cash                                                                      3,000          3,000                0
   Cash in ATM Machine                                                             3,000          3,000                0

   Total Investments                                                      $   12,345,392 $   12,930,995 $      (585,603)




                                                                                                                            108
                                       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




                                                                                                       109
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
           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
          12/31/2025       3.74      3.67      3.59        3.48     3.47      3.55      3.73       3.94      4.18
           3/31/2026       3.74      3.70      3.72        3.38     3.79      3.81      3.92       4.11      4.30




                                                   *****

 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




                                                                                                                     110
                                                               City of Kenyon, Minnesota
                                                       Statement of Revenues and Expenditures -
                                                                  Budget and Actual -
                                                               General Fund (Unaudited)
                                                      For the Three Months Ended March 31, 2026


                                                                                                                                             Percent
                                                                                                                                           Received or
                                                                                                          YTD Actual         Variance -
                                                                    2026 Annual        YTD Budget                                           Expended
                                                                                                             Thru            Favorable                    I C
                                                                      Budget            3/31/2026                                           Based on
                                                                                                          3/31/2026        (Unfavorable)
                                                                                                                                           Budget Thru
                                                                                                                                              March

 Revenues
    Taxes                                                      $       778,769 $            194,692 $         62,809 $        (131,883)        32.26%    ①
    Licenses and Permits                                                 12,500                3,125           1,832            (1,293)        58.64%   
    Intergovernmental                                                  741,652              185,413                   0       (185,413)         0.00%    ②
    Charges for Services                                               168,300               42,075           84,400            42,325       200.59%     ③
    Miscellaneous Revenue                                                       0                  0         174,978           174,978          0.00%    ④
    Fines and Forfeitures                                                15,000                3,750           1,515            (2,235)        40.40%   
    Interest Earnings                                                    15,000                3,750          12,788             9,038       341.01%    
       Total Revenues                                           $     1,731,221 $            432,805 $        338,322 $         (94,483)        78.17%    ①, ②, ③, ④
 Expenditures
    City Council                                               $         17,930 $              4,483 $            30 $           4,453          0.67%   
    City Administration                                                328,010               82,003          118,418           (36,415)      144.41%     ⑤
    General Government                                                 200,635               50,159           27,483            22,676         54.79%    ⑥
    Law Enforcement                                                    544,946              136,234          192,913           (56,679)      141.60%     ⑦
    Streets                                                            292,880               73,220           75,601            (2,381)      103.25%    
    Recycling                                                            46,500               11,625          11,615                10         99.91%   
    Elections                                                             4,000                1,000                  0          1,000          0.00%   
    Auditing                                                             20,000                5,000           5,000                  0      100.00%    
    City Attorney                                                        60,000              15,000            2,913            12,087         19.42%   
    City Engineer                                                        15,000                3,750           1,523             2,227         40.60%   
    Street Lighting                                                      30,500                7,625           9,018            (1,393)       118.27%   
    Swimming Pool                                                      116,370               29,093            3,832            25,261         13.17%    ⑧
    Parks                                                                67,040              16,760           20,082            (3,322)       119.82%   
    Gunderson House                                                       7,410                1,853             156             1,697          8.42%   
       Total Expenditures                                       $     1,751,221 $            437,805 $        468,584 $         (30,779)      107.03%     ⑤, ⑥, ⑦, ⑧
 Other Financing Sources (Uses)
    Transfers In                                                         20,000                5,000          20,000            15,000       400.00%     ⑨
       Other Financing Sources (Uses) Total                     $         20,000 $              5,000 $        20,000 $          15,000       400.00%     ⑨
    Total                                                       $                0 $                0 $     (110,262) $        (110,262)         0.00%       ①, ②, ③, …




Arrows represent the variance as a % of YTD Budget: Red: < -10%, Yellow: -10% to 10%, Green > 10%




                                                                                                                                                                          111
                      Explanation of Items Percentage Received/Expended Less than 80% or
                            Greater than 120% and $ Variance Greater than $15,000

Number Comment

①     Tax settlements not recieved until later in the year.
②     Local Government Aid not received until later in the year.
③     Shared facility revenue recorded for 2026.
④     Sale of lot 551 Engel Drive to Falcon Investments.
⑤     Variance due to outside accounting help hired in the current year.
⑥     Variance due to budgeted contracted services from Abdo being coded to outside services (101-41940-324
      and 603-49590-324) instead.
⑦     Variance due to higher health insurance premiums for police officers, more wages paid, and legal services
      performed.
⑧     Variance due to city pool not in operation yet.
⑨     Budgeted transfers made for 2026.




                                                                                                                  112
                                                  City of Kenyon, Minnesota
                                              Unaudited Cash Balances by Fund
                                    March 31, 2025, December 31, 2025 and March 31, 2026


                                                 PY Quarter       PY Ending         Quarter Ending
                                                                                                       YTD Change       YTD Change %
                                                  Balance          Balance             Balance                                          C
                                                                                                        3/31/2026         3/31/2026
                                                 3/31/2025        12/31/2025          3/31/2026

 General                                    $       327,637 $         494,555 $           290,210 $       (204,345)          -41.32% ①

 Capital Outlay                                     565,544           734,269             716,754          (17,515)           -2.39%

 Fire                                               293,546            63,731             168,217          104,486           163.95% ②

 Library                                             37,231            37,241              33,385           (3,856)          -10.35%

 Economic Development                              (367,369)                  0           (49,284)         (49,284)            0.00%

 Special Purpose Donations                           62,436            10,254              69,440           59,186           577.22% ②

 Debt Service 2016                                   13,090            21,369              23,252            1,883             8.81%

 Debt Service 2020A                                  40,763            65,559              81,925           16,366            24.96%

 Debt Service 2016B Bond                             17,372            18,108              18,108                  0           0.00%

 Debt Service 2016B Note                             21,080            21,961              21,961                  0           0.00%

 Debt Service 2023 G.O. Bond                        (27,207)                  0           (68,195)         (68,195)           0.00% ③

 Debt Service 2025 Bond                            (230,575)           68,653             116,949           48,296            70.35%

 Capital Lease 2020 Freightliner                    (18,750)                  0           (55,273)         (55,273)            0.00% ④

 Red Wing Ave CIP                                  (141,296)                  0          (311,397)        (311,397)            0.00% ⑤

 2023 Street Overlay                               (167,361)                  0           (59,104)         (59,104)            0.00% ⑥

 2025 Street Project                                         0        846,655             833,512          (13,143)           -1.55%

 Industrial Park                                    144,243                   0           (26,431)         (26,431)            0.00%

 Water                                             1,029,984         1,758,481          1,594,301         (164,180)           -9.34%

 Sanitary Sewer                                    1,940,176         1,956,809          2,137,476          180,667             9.23%

 Electric                                          5,354,433         5,968,646          6,005,325           36,679             0.61%

 Storm Sewer                                        528,505           819,713             850,672           30,959             3.78%

 Liquor                                             197,196            44,991             (46,411)         (91,402)         -203.16% ⑦

   Total                                     $      9,620,678 $      12,930,995 $       12,345,392 $       (585,603)           -4.53% ①, ② , …




                                                                                                                                                 113
                                   Explanation of Changes Greater than $50,000 and 20%


Number Comment

①      Decrease in cash balance due to payroll expenses and liabilities, auditing expenses, and accounting expenses.
②      Increase in cash due to reversal of cash deficit loan from the 2025 audit.
③      Decrease in cash due to the first bond payment made for the year.
④      Decrease in cash due to a lease payment made for the 2020 Freightliner and reversal of cash deficit loan from the 2025 audit.
⑤      Decrease in cash due to reversal of cash deficit loan from the 2025 audit.
⑥      Decrease in cash due to reversal of cash deficit loan from the 2025 audit, and payment of invoices for the 2023 street project.
⑦      Decrease in cash due to interfund transfer to the general fund and expenses paid for the liquor store remodel project.




                                                                                                                                         114
                                                                                                      City of Kenyon                                                                                                                       Attachment C
                                                                                                Schedule of Investments
                                                                                                 For the Month Ending
                                                                                                    March 31, 2026

2026
N                                                                                                                                                                                Unadjusted
                                                                                                                  Deposits -    Expenditures -                                   Market Value         Market Value     Unrealized

                 Institution                      Description                        Type                         Purchases         Sales        Transfers      Interest          3/31/2026            3/31/2026           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                  -
            Security State Bank               General Account                      Checking                       527,652.64     (504,976.21)                        60.01           531,652.61          531,652.61                  -
            Security State Bank            Kenyon Municipal Utilities              Checking                        75,548.06          (40.70)                        22.69           206,486.30          206,486.30                  -
                                                                                                                  603,200.70     (505,016.91)          -             82.70           744,138.91          744,138.91                  -

         Northland Securities - City           Cash Balance                           Cash                                                                                                  -                                       -
         Northland Securities - City        FEDERATED HERMES                          Cash                                                       1,358.33         806.62             337,562.25          337,562.25                 -
         Northland Securities - City      GOLDEN ST BK GLENDALE              Certificate of Deposit                                               (398.44)        398.44             106,899.94          106,704.90             (195.04)
         Northland Securities - City    MY CMNTY CR UN MIDLAND TX            Certificate of Deposit                                               (504.41)        504.41              79,186.44           79,078.21             (108.23)
         Northland Securities - City    TRUSTAR BK GREAT FALLS VA            Certificate of Deposit                                               (455.48)        455.48             127,992.50          127,568.75             (423.75)
                                                                                                                          -                 -         -         2,164.95             651,641.13          650,914.11             (727.02)

                     4M                          City-General                   Money Market                                                                    3,645.14           1,194,600.79        1,194,600.79                  -
                    4MP                          City-General                   Money Market                                                                      424.32             138,443.50          138,443.50                  -
                   4M CD                 T Bank, National Association        Certificate of Deposit                                                                                         -                                        -
                   4M CD                    Western Alliance Bank            Certificate of Deposit                                                                                         -                                        -
                   4M CD                      Spectra Bank, TX               Certificate of Deposit                                                                                  240,700.00          240,700.00                  -
                   4M CD                    Cornerstone Bank, NE             Certificate of Deposit                                                                                  245,300.00          245,300.00                  -
                   4M CD                      Bank of China, NY              Certificate of Deposit                                                                                  245,400.00          245,400.00                  -
                     4M                      2023A G.O. Bonds                   Money Market                                                                          4.34             1,427.80            1,427.80                  -
                    4MP                      2023A G.O. Bonds                   Money Market                                                                                                -                   -                    -
                     4M                     2025A Bond Proceeds                 Money Market                                                                    7,470.55           2,448,299.25        2,448,299.25                  -
                    4MP                     2025A Bond Proceeds                 Money Market                                                                                                -                                        -
                                                                                                                          -                 -          -       11,544.35           4,514,171.34        4,514,171.34                  -

        Northland Securities - KMU               Cash Balance                         Cash                                                                                                  -                   -                   -
        Northland Securities - KMU           FEDERATED HERMES                         Cash                                                        2,625.86          136.03            58,050.17           58,050.17                 -
        Northland Securities - KMU      AUSTIN TELCO FED CR UN TEX           Certificate of Deposit                                                (461.81)         461.81           140,658.00          140,460.60             (197.40)
        Northland Securities - KMU        FIRST FND TN BK IRVINE CA          Certificate of Deposit                                                    -                             200,594.00          200,344.00             (250.00)
        Northland Securities - KMU     FIRST NATL BK AMER EAST MICH          Certificate of Deposit                                              (1,457.38)     1,457.38             205,247.28          202,846.28           (2,401.00)
        Northland Securities - KMU     MERRICK BK SOUTH JORDAN UT            Certificate of Deposit                                                (706.67)       706.67             202,497.40          201,576.20             (921.20)
        Northland Securities - KMU         STATE BK INDIA CHICAGO            Certificate of Deposit                                                    -                             207,562.00          206,866.00             (696.00)
                                                                                                                          -                 -         0.00      2,761.89           1,014,608.85        1,010,143.25           (4,465.60)

                     4M                                KMU                      Money Market                              -                 -          -       12,410.25           4,067,160.01        4,067,160.01                  -
                    4MP                                KMU                      Money Market                              -                 -          -          595.81             194,411.26          194,411.26                  -
                   4M CD                             Gbank, NV               Certificate of Deposit                       -                 -          -                             235,700.00          235,700.00                  -
                   4M CD                       Elga Credit Union, MI         Certificate of Deposit                       -                 -          -                                    -                   -                    -
                   4M CD                First Internet Bank of Indiana, IN   Certificate of Deposit                       -                 -          -                                    -                   -                    -
                   4M CD                      First Pryority Bank, OK        Certificate of Deposit                       -                 -          -               -             230,100.00          230,100.00                  -
                   4M CD                    Bank Hapoalim B.M., NY           Certificate of Deposit                       -                 -          -               -             231,000.00          231,000.00                  -
                   4M CD                        Bank of China, NY            Certificate of Deposit                                                                                  245,400.00          245,400.00                  -
                   4M CD                 Community Bank Mankato, MN          Certificate of Deposit                                                                                  245,500.00          245,500.00                  -
                     4M                                KMU                      Money Market                              -                 -          -             -                      -                                        -
                                                                                                                          -                 -          -       13,006.06           5,449,271.27        5,449,271.27                  -

       Security State Bank of Kenyon                  City                       Brokered CD                              -               -           -               -              116,845.23        116,845.23                   -
                                                                                                                 $ 603,200.70   $ (505,016.91) $     0.00     $ 29,559.95    $    12,490,676.73   $ 12,485,484.11      $      (5,192.62)

                                                                                                                                                              KSSB
                                                                                                                                                                             O/S Deposits         $        1,672.05
                                                                                                                                                                             O/S Checks           $     (141,787.68)
                                                                                                                                                                                                  $     (140,115.63)

                                                                                                                                                              KMU
                                                                                                                                                                             O/S Deposits         $          263.00
                                                                                                                                                                             O/S Checks           $         (239.11)
                                                                                                                                                                                                  $           23.89

                                                                                                                                                                             Reconciled Balance   $ 12,345,392.37




                                                                                                                                                                                                                                                115
                                                                       City of Kenyon                                                            Attachment C
                                                                    Schedule of Investments
                                                                     For the Month Ending
                                                                       March 31, 2026
                                                                                                         Unadjusted
                        Maturities
                                                                                                        Market Value      Market Value          Variance
                                                                                Maturity                 3/31/2026         3/31/2026            3/31/2026
$10,000,000
                                                                    Current                            $ 9,300,939.17    $ 9,300,939.17     $            -
 $9,000,000
                                                                    < 1 year                             2,367,251.94      2,366,609.50              (642.44)
 $8,000,000
 $7,000,000                                                         1-2 years                                      -                 -                   -
 $6,000,000                                                         2-3 years                              414,740.94        413,512.96            (1,227.98)
 $5,000,000                                                         3-4 years                                      -                 -                   -
 $4,000,000                                                          5+ years                              407,744.68        404,422.48            (3,322.20)
 $3,000,000
 $2,000,000                                                                                            $ 12,490,676.73   $ 12,485,484.11    $      (5,192.62)
 $1,000,000
         $-
              Current    <1     1-2     2-3      3-4    5+
                        year   years   years    years years          Weighted average Rate of return            1.81%          3/31/2026
                                                                           Average Maturity (years)              0.19          3/31/2026
              Market Value       Market Value

                                                                                                                          Market Value
                                                                    Investment Type                                        3/31/2026
                  6%                               Money Market     Money Market                                         $ 8,044,342.61
                                                                    Brokered CD                                              116,845.23
                                                   Brokered CD
                                                                    Cash                                                     395,612.42
    26%                                                             Certificate of Deposit                                 3,184,544.94
                                                   Cash
                                                                    Petty Cash                                                 3,000.00
                                                   Certificate of   Cash in ATM Machine                                        3,000.00
                                                   Deposit          Checking                                                 738,138.91
                                                   Petty Cash
                                                                                                                         $ 12,485,484.11
    3%
                                                   Cash in ATM
                                        64%
                                                   Machine
     1%
                                                   Checking         KSSB
                                                                    O/S Deposits                                                1,672.05
                                                                    O/S Checks                                               (141,787.68)

                                                                    KMU
                                                                    O/S Deposits                                                  263.00
                                                                    O/S Checks                                                   (239.11)

                                                                     Reconciled Balance                                  $ 12,345,392.37




                                                                                                                                                                116
                                                    City of Kenyon, Minnesota
                                             Statement of Revenues and Expenses -
                                                       Budget and Actual -
                                                     Water Fund (Unaudited)
                                           For the Three Months Ended March 31, 2026



                                                                     Amount YTD                                         CY as a
                                                     2026 Annual                      Amount YTD     YOY Variance
                                                                         PY                                           Percent of PY C
                                                       Budget                          3/31/2026      3/31/2026
                                                                      3/31/2025                                        3/31/2026

     Revenues
      Charges for Services                      $       410,400 $          92,979 $      103,406 $         10,427        111.21%
      Interest Income                                    25,000            10,688         53,351           42,663        499.16% ①
           Total Revenues                        $       435,400 $         103,667 $      156,757 $         53,090        151.21% ①
     Expenses
      Salaries and Benefits                     $       243,680 $          65,833 $       48,811 $         17,022         74.14% ②
      Supplies                                              5,270             507             354             153         69.95%
      Utilities                                          28,250             6,741          4,138            2,603         61.38%
      Debt Service                                      144,975            71,883         83,043          (11,160)       115.53%
      Other Services and Charges                         44,685             5,251          8,011           (2,760)       152.58%
      Repair and Maintenance                             16,200             1,899          5,707           (3,808)       300.51%
      Depreciation                                      114,145            27,982         28,337            (355)        101.27%
      Capital                                           100,000                 0              0                0          0.00%
      Miscellaneous                                            0                0             20              (20)         0.00%
           Total Expenses                        $       697,205 $         180,096 $      178,421 $          1,675 $       99.07% ②
     Other Financing Sources (Uses)
      Transfers In                              $        25,000 $               0 $            0 $              0          0.00%
      Transfers Out                                      16,500                 0         16,500          (16,500)         0.00% ③
           Other Financing Sources Total         $           8,500 $             0 $      (16,500) $       (16,500)         0.00%

     Total                                      $      (253,305) $        (76,429) $     (38,164) $        38,265 $       49.93% ①…




                                                             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      Aug         Sep        Oct       Nov       Dec                   117
                       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 prior year.
②      Variance from prior year due to change in wage allocation for city employees.
③      Shared facility and services recorded for 2026.




                                                                                            118
                                               City of Kenyon, Minnesota
                                       Statement of Revenues and Expenditures -
                                                  Budget and Actual -
                                                Sewer Fund (Unaudited)
                                      For the Three Months Ended March 31, 2026



                                                              Amount YTD                                        CY as a
                                                2026 Annual                   Amount YTD     YOY Variance
                                                                  PY                                          Percent of PY C
                                                  Budget                       3/31/2026      3/31/2026
                                                               3/31/2025                                       3/31/2026

     Revenues
      Charges for Services                 $       531,000 $        43,255 $     150,854 $        107,599        348.75% ①
      Intergovernmental                                  0           5,815             0           (5,815)         0.00%
      Interest Earnings                             50,000              0         24,193           24,193          0.00% ②
      Miscellaneous Revenue                              0           1,852         2,620              768        141.44%
           Total Revenues                   $       581,000 $        50,922 $     177,667 $        126,745        348.89% ①…
     Expenses
      Salaries and Benefits                $       133,510 $        28,810 $      29,929 $         (1,119)       103.88%
      Supplies                                      25,900           3,995         6,186           (2,191)       154.85%
      Utilities                                     80,300          12,540        12,566              (25)       100.20%
      Debt Service                                 355,885         114,903       180,659          (65,756)       157.23% ③
      Other Services and Charges                    33,975           3,057            450           2,607         14.72%
      Repair and Maintenance                        31,000           4,398         3,840              557         87.33%
      Depreciation                                 169,052          50,513        50,667            (154)        100.31%
           Total Expenses                   $       829,622 $       218,216 $     284,297 $        (66,081) $     130.28% ③

     Total                                 $      (248,622) $ (167,294) $       (106,630) $        60,664 $       63.74% 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      Aug         Sep        Oct       Nov       Dec                   119
                       Explanation of Items Percentage Received/Expended Less than 80% or
                             Greater than 120% and $ Variance Greater than $15,000




Number Comment

①      Variance from prior year due to change in recording sewer revenues. Revenues for current year consistent with current year
       budget.
②      Variance from prior year due to the sewer fund having interest allocated in the current year.
③      Bond payment made for 2026.




                                                                                                                                    120
                                                 City of Kenyon, Minnesota
                                         Statement of Revenues and Expenditures -
                                                     Budget and Actual -
                                                  Electric Fund (Unaudited)
                                        For the Three Months Ended March 31, 2026



                                                                 Amount YTD                                         CY as a
                                                  2026 Annual                      Amount YTD    YOY Variance
                                                                     PY                                           Percent of PY C
                                                    Budget                          3/31/2026     3/31/2026
                                                                  3/31/2025                                        3/31/2026

     Revenues
      Charges for Services                   $     2,271,900 $        469,000 $       572,945 $       103,945        122.16% ①
      Interest Earnings                              200,000           54,820           3,057         (51,763)         5.58% ②
      Refunds and Reimbursements                           0                0            210              210          0.00%
      Miscellaneous Revenue                                0              964          13,948          12,984       1447.55% ③
        Total Revenues                        $     2,471,900 $        524,784 $       590,160 $        65,376        112.46% ①…
     Expenses
      Salaries and Benefits                  $       418,390 $        132,062 $       105,788 $        26,274         80.10%
      Supplies                                        76,260           22,601          11,084          11,517         49.04%
      Utilities                                      885,590          194,173         152,604          41,569         78.59% ④
      Other Services and Charges                     535,510          101,361         145,366         (44,005)       143.41% ⑤
      Repair and Maintenance                         105,000           25,123           3,967          21,156         15.79% ⑥
      Depreciation                                   104,012           13,711          26,945         (13,234)       196.53%
      Capital                                             500          81,846               0          81,846          0.00% ⑦
      Miscellaneous                                   10,000            2,601           1,313           1,288         50.50%
        Total Expenses                        $     2,135,262 $        573,478 $       447,067 $       126,411         77.96% ④…
     Other Financing Sources (Uses)
      Transfers Out                          $       101,147 $         15,026 $        62,809 $       (47,782)       417.99% ⑧
        Other Financing Sources Total         $       101,147 $         15,026 $        62,809 $       (47,782)       417.99%

     Total                                   $       235,491 $        (63,720) $       80,284 $       144,004       -126.00% 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       Aug       Sep        Oct       Nov       Dec                   121
                       Explanation of Items Percentage Received/Expended Less than 80% or
                             Greater than 120% and $ Variance Greater than $15,000




Number Comment

①      Variance from prior year due to utility billing receipts being coded to revenue rather than accounts receivable in the current year.
②      Variance due to change in interest allocation being based on city cash balances.
③      Sales tax refunds received in the current year.
④      Less purchased power in current year compared to prior year.
⑤      Shared facility &amp; services expense recorded for 2026 in Q1.
⑥      Breaker and relay maintenance in the prior year.
⑦      Purchase of truck maintenance and exhaust emission/automatic start in the prior year.
⑧      In lieu of taxes recorded for 2026.




                                                                                                                                              122
                                              City of Kenyon, Minnesota
                                       Statement of Revenues and Expenses -
                                                 Budget and Actual -
                                            Storm Water Fund (Unaudited)
                                     For the Three Months Ended March 31, 2026



                                                               Amount YTD                                            CY as a
                                                 2026 Annual                     Amount YTD      YOY Variance
                                                                   PY                                              Percent of PY C
                                                   Budget                         3/31/2026       3/31/2026
                                                                3/31/2025                                           3/31/2026

    Revenues

     Charges for Services                   $       125,000 $           9,359 $      45,148 $           35,789        482.42% ①
     Taxes                                            1,000                0                0                0          0.00%
     Interest Earnings                                6,000                0         21,030             21,030          0.00% ②
       Revenues Total                        $       132,000 $           9,359 $      66,178 $           56,819        707.13% ①, ②
    Expenses
     Salaries and Benefits                  $        29,310 $           5,481 $       7,415 $           (1,934)       135.29%
     Other Services and Charges                      13,180               70                0               70          0.00%
     Repair and Maintenance                           6,500              926           678                 248         73.22%
     Debt Service                                    55,578            37,435        27,561              9,874         73.62%
     Depreciation                                    53,778            27,505        14,419             13,086         52.42%
       Expenses Total                        $       158,346 $          71,417 $      50,073 $           21,344         70.11%

    Total                                   $       (26,346) $     (62,058) $        16,105 $           78,163        -25.95% 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

                                                                                                                                                    123
                      Explanation of Items Percentage Received/Expended Less than 80% or Greater
                                      than 120% and $ Variance Greater than $15,000




Number Comment

①      Variance from prior year due to increases in monthly storm sewer maintenance fees for residential and non-residential.
②      Increase in interest earnings due to increase in cash and interest allocated based on city cash balances.




                                                                                                                                124
                                                  City of Kenyon, Minnesota
                                          Statement of Revenues and Expenditures -
                                                     Budget and Actual -
                                                Liquor Store Fund (Unaudited)
                                         For the Three Months Ended March 31, 2026



                                                                     Amount YTD                                          CY as a
                                                     2026 Annual                      Amount YTD      YOY Variance
                                                                         PY                                            Percent of PY C
                                                       Budget                          3/31/2026       3/31/2026
                                                                      3/31/2025                                         3/31/2026

    Revenues

     Charges for Services                       $     1,039,000 $      182,052 $           199,620 $       17,568         109.65%
     Miscellaneous Revenue                                      0             19             4,635            4,616     24497.94%
       Revenues Total                            $     1,039,000 $      182,071 $           204,255 $       22,184         112.18%
    Expenses

     Salaries and Benefits                      $       209,560 $       40,099 $            52,956 $     (12,857)         132.07%
     Cost of Goods Sold                                 630,200        111,001             134,547       (23,546)         121.21% ①
     Other Services and Charges                          52,000         11,182              12,063            (881)       107.88%
     Repair and Maintenance                               4,000             1,343              565             778         42.06%
     Supplies                                            20,400             4,396            1,934            2,462        43.99%
     Utilities                                           21,300             6,078            6,158             (80)       101.31%
     Depreciation                                        14,480             4,301            4,647            (346)       108.03%
     Capital                                            200,000                0            91,641       (91,641)           0.00% ②
     Miscellaneous                                          200               48                28              20         57.43%
       Expenses Total                            $     1,152,140 $      178,448 $           304,539 $    (126,091)         170.66% ①, ②
    Other Financing Sources (Uses)
     Transfers Out                                       20,000                0            20,000       (20,000)           0.00%
       Other Financing Sources (Uses) Total      $        20,000 $              0 $          20,000 $     (20,000) $         0.00%

    Total                                       $      (133,140) $          3,623 $       (120,284) $   (123,907)       -3320.49% ①, ②




                                                     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

                                                                                                                                                        125
                      Explanation of Items Percentage Received/Expended Less than 80% or Greater
                                      than 120% and $ Variance Greater than $15,000




Number Comment

①      More beer purchased for liquor store in the current year.
②      Expenses paid for the liquor store remodel project.




                                                                                                   126
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                                         CITY OF KENYON
                                                                                                             Page 1
                                       *Revenue Guideline©


                                        Current Period: MARCH 2026


                                                2026           2026        MARCH               2026       % of YTD
                                              YTD Budget     YTD Amt       MTD Amt        YTD Balance      Budget
GENERAL FUND
   Active  R 101-00000-32000 LICENSES & PE      $3,500.00      $1,670.40       $330.40        $1,829.60     47.73%
   Active  R 101-00000-32002 RENTAL PROPE           $0.00          $0.00         $0.00            $0.00      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      $5,000.00         $22.00       ($11.30)       $4,978.00      0.44%
   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        $500.00          $0.00         $0.00          $500.00      0.00%
   Active  R 101-00000-33600 GRANTS FROM            $0.00          $0.00    ($5,000.00)           $0.00      0.00%
   Active  R 101-00000-33900 DIVIDENDS              $0.00          $0.00         $0.00            $0.00      0.00%
   Active  R 101-00000-34102 ZONING & VARI        $800.00          $0.00         $0.00          $800.00      0.00%
   Active  R 101-00000-34107 ASSESSMENT S         $500.00        $140.00         $0.00          $360.00     28.00%
   Active  R 101-00000-34109 CHARGES FOR        $3,500.00        $106.40         $0.00        $3,393.60      3.04%
   Active  R 101-00000-34409 REIMBURSEME            $0.00        $700.76         $0.00         -$700.76      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         $15.46         $6.47          -$15.46      0.00%
   Active  R 101-00000-36101 SPECIAL ASSES          $0.00          $0.00         $0.00            $0.00      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          $0.00         $0.00            $0.00      0.00%
   Active  R 101-00000-36210 INTEREST EAR      $15,000.00     $12,787.91     $1,079.09        $2,212.09     85.25%
   Active  R 101-00000-36220 RENT - LAND        $2,400.00      $1,890.00     $1,890.00          $510.00     78.75%
   Active  R 101-00000-38050 CABLE TV FRAN      $4,000.00        $833.67         $0.00        $3,166.33     20.84%
   Active  R 101-00000-39101 PROCEEDS FR            $0.00          $0.00         $0.00            $0.00      0.00%
   Active  R 101-00000-39105 SALE OF PROP           $0.00    $173,990.40   $173,990.40     -$173,990.40      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      $20,000.00     $20,000.00    $20,000.00            $0.00    100.00%
   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          $0.00         $0.00       $12,000.00      0.00%
   Active  R 101-41000-31030 MOBILE HOME T      $7,000.00          $0.00      ($298.98)       $7,000.00      0.00%
   Active  R 101-41000-31110 CURRENT AD V     $691,089.00          $0.00   ($21,723.39)     $691,089.00      0.00%
   Active  R 101-41000-33401 LOCAL GOVERN     $666,716.00          $0.00         $0.00      $666,716.00      0.00%
   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     $62,808.51         $0.00        $5,191.49     92.37%
   Active  R 101-41100-31130 SHARED FACILI     $75,000.00     $81,500.00    $81,500.00       -$6,500.00    108.67%
   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          $0.00         $0.00          $700.00      0.00%
   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          $0.00         $0.00        $1,000.00      0.00%
   Active  R 101-42100-33421 STATE POLICE      $40,000.00          $0.00         $0.00       $40,000.00      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        $173.62         $0.00         -$173.62      0.00%
   Active  R 101-42100-34790 SALE OF EXCES          $0.00          $0.00         $0.00            $0.00      0.00%
   Active  R 101-42100-35100 FINES/PENALTI     $15,000.00      $1,514.83       $173.32       $13,485.17     10.10%
   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        $120.00         $5.00         -$120.00      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%


                                                                                                                      127
                                                                                                   06/01/26 12:41 PM
                                         CITY OF KENYON
                                                                                                               Page 2
                                       *Revenue Guideline©


                                        Current Period: MARCH 2026


                                                2026            2026         MARCH               2026       % of YTD
                                              YTD Budget      YTD Amt        MTD Amt        YTD Balance      Budget
   Active  R 101-43100-31110 CURRENT AD V             $0.00         $0.00          $0.00            $0.00      0.00%
   Active  R 101-43100-33401 LOCAL GOVERN        $32,936.00         $0.00          $0.00       $32,936.00      0.00%
   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       -$22.68        ($22.68)          $22.68      0.00%
   Active  R 101-43250-37320 RECYCLING CU        $47,500.00         $0.00          $0.00       $47,500.00      0.00%
   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         $0.00          $0.00       $30,000.00      0.00%
   Active  R 101-45124-34721 SWIMMING POO         $5,000.00         $0.00          $0.00        $5,000.00      0.00%
   Active  R 101-45124-35300 PAY PAL/SQUA             $0.00         $0.00          $0.00            $0.00      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        $69.46         $69.46          $830.54      7.72%
   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         $0.00          $0.00            $0.00      0.00%
                    Total GENERAL FUND        $1,751,221.00   $358,320.74    $251,987.79    $1,392,900.26     20.46%
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       $15,200.00           $0.00        $0.00       $15,200.00        0.00%
    Active R 202-42000-39208 TRANSFER FRO            $0.00           $0.00        $0.00            $0.00        0.00%
    Active R 202-43100-31110 CURRENT AD V       $66,400.00           $0.00        $0.00       $66,400.00        0.00%
    Active R 202-43100-39209 TRANSFER FRO            $0.00           $0.00        $0.00            $0.00        0.00%
    Active R 202-45000-31110 CURRENT AD V       $30,200.00           $0.00        $0.00       $30,200.00        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           $0.00        $0.00            $0.00        0.00%
    Active R 202-45300-31110 CURRENT AD V        $4,700.00           $0.00        $0.00        $4,700.00        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           $0.00        $0.00            $0.00        0.00%
                  Total CAPITAL OUTLAY         $116,500.00           $0.00        $0.00      $116,500.00        0.00%
FIRE
    Active R 203-00000-31110 CURRENT AD V       $99,962.00          $0.00         $0.00       $99,962.00       0.00%
    Active R 203-00000-33400 STATE GRANTS       $10,000.00          $0.00         $0.00       $10,000.00       0.00%
    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          $0.00         $0.00       $33,000.00       0.00%
    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     $13,289.56     $8,456.99       $80,495.44      14.17%


                                                                                                                        128
                                                                                                      06/01/26 12:41 PM
                                              CITY OF KENYON
                                                                                                                  Page 3
                                            *Revenue Guideline©


                                             Current Period: MARCH 2026


                                                     2026           2026          MARCH             2026       % of YTD
                                                   YTD Budget     YTD Amt         MTD Amt      YTD Balance      Budget
    Active    R 203-00000-34409 REIMBURSEME              $0.00          $0.00          $0.00          $0.00        0.00%
    Active    R 203-00000-34411 REIMBURSEME              $0.00      $1,100.00          $0.00     -$1,100.00        0.00%
    Active    R 203-00000-34790 SALE OF EXCES            $0.00          $0.00          $0.00          $0.00        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            $0.00          $0.00          $0.00          $0.00        0.00%
    Active    R 203-00000-36200 MISCELLANEOU             $0.00        $380.89       $380.89        -$380.89        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          $0.00          $0.00          $0.00        0.00%
    Active    R 203-00000-36235 Donation - Donor         $0.00          $0.00          $0.00          $0.00        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        $236,822.00     $14,770.45      $8,837.88    $222,051.55        6.24%
LIBRARY
   Active     R 204-00000-31110 CURRENT AD V       $154,817.00         $0.00          $0.00     $154,817.00       0.00%
   Active     R 204-00000-33620 LIBRARY COUN        $54,323.00         $0.00          $0.00      $54,323.00       0.00%
   Active     R 204-00000-33621 LIBRARY GRAN             $0.00         $0.00          $0.00           $0.00       0.00%
   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       $221.73         $73.24         $478.27      31.68%
   Active     R 204-00000-35103 LIBRARY FINES          $200.00        $53.59         $29.99         $146.41      26.80%
   Active     R 204-00000-36200 MISCELLANEOU           $750.00        $74.16         $74.16         $675.84       9.89%
   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         $211,080.00       $349.48        $177.39     $210,730.52       0.17%
ECONOMIC DEVELOPMENT AUTHORITY
    Active    R 205-00000-31110 CURRENT AD V        $82,249.00            $0.00       $0.00      $82,249.00        0.00%
    Active    R 205-00000-33600 GRANTS FROM              $0.00            $0.00       $0.00           $0.00        0.00%
    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            $0.00       $0.00       $3,000.00        0.00%
    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        $11,147.00            $0.00       $0.00      $11,147.00        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                $96,396.00            $0.00       $0.00      $96,396.00        0.00%
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          $0.00         $0.00            $0.00       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      $4,853.00       $220.00       -$4,853.00       0.00%
    Active    R 230-45500-36230 DONATIONS                $0.00          $0.00         $0.00            $0.00       0.00%
       Total SPECIAL PURPOSE DONATIONS                   $0.00      $4,853.00       $220.00       -$4,853.00       0.00%
COVID CARES ACT FUNDS
    Active    R 240-00000-33100 FEDERAL GRAN             $0.00            $0.00       $0.00           $0.00        0.00%


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                                           *Revenue Guideline©


                                            Current Period: MARCH 2026


                                                    2026           2026          MARCH             2026       % of YTD
                                                  YTD Budget     YTD Amt         MTD Amt      YTD Balance      Budget
   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%
    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      $29,400.00            $0.00        $0.00     $29,400.00        0.00%
    Active     R 303-47000-36101 SPECIAL ASSES          $0.00            $0.00    ($198.66)          $0.00        0.00%
  Total 2016 FIRST STREET IMPROVEMENTS             $29,400.00            $0.00     -$198.66     $29,400.00        0.00%
2007 G.O. REFUNDING BONDS
    Active     R 307-00000-36210 INTEREST EAR           $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%
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      $85,035.00            $0.00        $0.00     $85,035.00        0.00%
    Active     R 310-47000-36101 SPECIAL ASSES     $38,787.00            $0.00    ($514.08)     $38,787.00        0.00%
    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          $123,822.00            $0.00     -$514.08    $123,822.00        0.00%
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      $95,681.00            $0.00       $0.00      $95,681.00        0.00%
     Total 2016B GO USDA BOND FIRE HALL            $95,681.00            $0.00       $0.00      $95,681.00        0.00%
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      $20,308.00            $0.00       $0.00      $20,308.00        0.00%
    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           $20,308.00            $0.00       $0.00      $20,308.00        0.00%
2023A G.O. Bond
    Active     R 323-00000-31110 CURRENT AD V      $76,000.00         $0.00          $0.00      $76,000.00        0.00%
    Active     R 323-00000-36210 INTEREST EAR           $0.00        $12.61          $4.34         -$12.61        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       $76,000.00        $12.61          $4.34      $75,987.39        0.02%
2025 Street Projects
    Active     R 325-00000-31110 CURRENT AD V      $77,500.00          $0.00          $0.00      $77,500.00      0.00%
    Active     R 325-00000-36210 INTEREST EAR           $0.00     $21,878.68      $7,470.55     -$21,878.68      0.00%
    Active     R 325-47000-36100 SPECIAL ASSES          $0.00     $26,416.63          $0.00     -$26,416.63      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          $0.00          $0.00           $0.00      0.00%
    Active     R 325-47000-39320 Premiums on Bo         $0.00          $0.00          $0.00           $0.00      0.00%
                     Total 2025 Street Projects    $77,500.00     $48,295.31      $7,470.55      $29,204.69     62.32%
2020 FREIGHTLINER 114SD
    Active     R 331-47000-39207 TRANSFER FRO           $0.00            $0.00       $0.00           $0.00        0.00%
             Total 2020 FREIGHTLINER 114SD              $0.00            $0.00       $0.00           $0.00        0.00%
2019 FORD F150 LEASE
    Active     R 336-00000-36210 INTEREST EAR           $0.00            $0.00       $0.00           $0.00        0.00%



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                                          *Revenue Guideline©


                                           Current Period: MARCH 2026


                                                   2026           2026          MARCH            2026       % of YTD
                                                 YTD Budget     YTD Amt         MTD Amt     YTD Balance      Budget
   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%
    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      $3,758.57         $0.00      -$3,758.57       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      $3,758.57         $0.00      -$3,758.57       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            $0.00       $0.00          $0.00        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            $0.00       $0.00          $0.00        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         $0.00          $0.00          $0.00        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         $0.00          $0.00          $0.00        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       $836.80          $0.00       -$836.80        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         $0.00          $0.00          $0.00        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         $0.00          $0.00          $0.00        0.00%



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                                            CITY OF KENYON
                                                                                                                Page 6
                                          *Revenue Guideline©


                                           Current Period: MARCH 2026


                                                   2026           2026         MARCH               2026      % of YTD
                                                 YTD Budget     YTD Amt        MTD Amt        YTD Balance     Budget
   Active  R 601-00000-36210 INTEREST EAR         $25,000.00     $53,350.58      $11,045.45    -$28,350.58    213.40%
   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      $1,800.00         $600.00      $5,400.00     25.00%
   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     $99,951.69      $37,934.53    $300,048.31     24.99%
   Active  R 601-00000-37120 WATER SALES -           $700.00         $84.63           $0.00        $615.37     12.09%
   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        $733.22         $254.34      $1,766.78     29.33%
   Active  R 601-00000-39202 TRANSFER FRO         $25,000.00          $0.00   ($354,124.79)     $25,000.00      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          $460,400.00    $156,756.92    -$304,290.47    $303,643.08     34.05%
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          $0.00         $0.00            $0.00      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          $0.00         $0.00        $5,000.00      0.00%
   Active  R 602-00000-34409 REIMBURSEME               $0.00          $0.00         $0.00            $0.00      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             $0.00          $0.00      ($213.86)           $0.00      0.00%
   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      $2,620.00     $1,220.00       -$2,620.00      0.00%
   Active  R 602-00000-36210 INTEREST EAR         $50,000.00     $24,193.02         $0.00       $25,806.98     48.39%
   Active  R 602-00000-37200 SANITARY SEW        $526,000.00    $150,853.56    $54,690.48      $375,146.44     28.68%
   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           $581,000.00    $177,666.58    $55,696.62      $403,333.42     30.58%
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      $1,587.78       $457.95        $4,412.22     26.46%
   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     $13,948.27        ($0.26)     -$13,948.27      0.00%
   Active  R 603-00000-36210 INTEREST EAR        $200,000.00      $2,777.60     $1,983.30      $197,222.40      1.39%
   Active  R 603-00000-36211 INT INCOME-CIT            $0.00        $279.00       $279.00         -$279.00      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          $7,000.00      $2,314.00       ($25.00)       $4,686.00     33.06%
   Active  R 603-00000-36260 GARBAGE BILLI        $50,000.00     $61,956.17    $22,039.13      -$11,956.17    123.91%


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                                         CITY OF KENYON
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                                       *Revenue Guideline©


                                        Current Period: MARCH 2026


                                                2026            2026        MARCH               2026       % of YTD
                                              YTD Budget      YTD Amt       MTD Amt        YTD Balance      Budget
   Active R 603-00000-36261 GARBAGE BILLI        $21,000.00         $0.00         $0.00       $21,000.00      0.00%
   Active R 603-00000-36262 GARBAGE BILLI         $2,300.00     $1,031.21       $609.16        $1,268.79     44.84%
   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    $12,868.25     $4,535.20      -$12,868.25      0.00%
   Active R 603-00000-37410 RESIDENTIAL E     $1,200,000.00   $250,268.50    $81,946.79      $949,731.50     20.86%
   Active R 603-00000-37420 COMMERCIAL &        $300,000.00    $64,056.41    $23,602.38      $235,943.59     21.35%
   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   $166,751.83    $55,247.26      $483,248.17     25.65%
   Active R 603-00000-37440 PUBLIC STREET        $22,600.00     $9,768.95     $3,003.61       $12,831.05     43.23%
   Active R 603-00000-37460 ELECTRIC PENA         $8,000.00     $1,651.68       $623.07        $6,348.32     20.65%
   Active R 603-00000-37470 SECURITY LIGH         $3,000.00       $690.00       $230.00        $2,310.00     23.00%
   Active R 603-00000-37485 CAPX2020-TRAN             $0.00         $0.00    ($2,767.15)           $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         $0.00         $0.00            $0.00      0.00%
   Active R 603-49590-33900 DIVIDENDS                 $0.00         $0.00         $0.00            $0.00      0.00%
   Active R 603-49590-34409 REIMBURSEME               $0.00       $210.00         $0.00         -$210.00      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        $2,471,900.00   $590,159.65   $191,764.44    $1,881,740.35     23.87%
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          $0.00        $0.00             $0.00      0.00%
   Active R 605-43251-36210 INTEREST EAR         $6,000.00     $21,030.47    $2,784.60       -$15,030.47    350.51%
   Active R 605-43251-37202 STORM SEWER        $125,000.00     $45,148.06   $16,261.19        $79,851.94     36.12%
   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     $66,178.53   $19,045.79        $65,821.47     50.14%
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      $4,130.74        $0.00       -$4,130.74        0.00%
   Active R 609-00000-36200 MISCELLANEOU             $0.00        $504.27      $504.27         -$504.27        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      $7,254.56    $3,275.73       -$7,254.56        0.00%
   Active R 609-00000-36222 PULL TAB RENT       $45,000.00          $0.00        $0.00       $45,000.00        0.00%
   Active R 609-00000-36250 ATM REVENUE          $5,000.00        $373.74        $0.00        $4,626.26        7.47%
   Active R 609-00000-36255 LOTTERY SCRA             $0.00          $0.00        $0.00            $0.00        0.00%


                                                                                                                       133
                                                                                                     06/01/26 12:41 PM
                                             CITY OF KENYON
                                                                                                                 Page 8
                                           *Revenue Guideline©


                                           Current Period: MARCH 2026


                                                  2026             2026         MARCH              2026       % of YTD
                                                YTD Budget       YTD Amt        MTD Amt       YTD Balance      Budget
   Active   R 609-00000-37811 LIQUOR-OFF-SA       $195,000.00     $39,309.97    $13,622.07     $155,690.03      20.16%
   Active   R 609-00000-37812 BEER - OFF-SAL      $335,000.00     $59,128.66    $21,959.87     $275,871.34      17.65%
   Active   R 609-00000-37813 WINE - OFF-SAL       $40,000.00      $5,655.61     $1,737.20      $34,344.39      14.14%
   Active   R 609-00000-37815 OTHER MERCH           $8,000.00      $1,430.66       $502.79       $6,569.34      17.88%
   Active   R 609-00000-37816 TOBACCO SALE         $17,000.00      $2,084.00       $596.00      $14,916.00      12.26%
   Active   R 609-00000-37817 THC SALES             $7,000.00      $3,890.63     $1,271.55       $3,109.37      55.58%
   Active   R 609-00000-37820 MACHINE COM           $9,000.00      $2,148.02       $836.52       $6,851.98      23.87%
   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     $30,892.61    $10,725.90     $144,107.39      17.65%
   Active   R 609-00000-37912 BEER ON-SALE        $165,000.00     $41,685.74    $13,390.46     $123,314.26      25.26%
   Active   R 609-00000-37916 FOOD-ON SALE         $30,000.00      $5,765.44     $1,821.58      $24,234.56      19.22%
                            Total LIQUOR        $1,039,000.00    $204,254.65    $70,243.94     $834,745.35      19.66%
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        $7,529,030.00   $1,625,376.49   $300,445.53   $5,903,653.51     21.59%




                                                                                                                          134
                                                                                                             06/01/26 4:16 PM
                                                CITY OF KENYON
                                                                                                                      Page 1
                                             *Expenditure Guideline©


                                               Current Period: MARCH 2026

                                                       2026           2026          MARCH       Enc           2026 % 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    $13,520.00           $0.00        $800.00       $0.00     $13,520.00     0.00%
   Active    E 101-41110-122 FICA - EMPLOY     $1,030.00           $0.00          $0.00       $0.00      $1,030.00     0.00%
   Active    E 101-41110-136 MN Paid Leave        $60.00           $0.00          $0.00       $0.00         $60.00     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        $40.00           $0.00          $0.00       $0.00         $40.00     0.00%
   Active    E 101-41110-311 CONFERENCE        $3,000.00           $0.00          $0.00       $0.00      $3,000.00     0.00%
   Active    E 101-41110-331 TRAVEL EXPEN        $250.00           $0.00          $0.00       $0.00        $250.00     0.00%
   Active    E 101-41110-430 MISCELLANEO           $0.00           $0.00          $0.00       $0.00          $0.00     0.00%
   Active    E 101-41110-433 DUES AND SUB         $30.00          $30.00          $0.00       $0.00          $0.00   100.00%
   Active    E 101-41310-100 SALARIES - PA    $36,320.00       $1,684.69      $1,679.00       $0.00     $34,635.31     4.64%
   Active    E 101-41310-101 SALARIES - RE   $169,000.00      $46,052.57     $21,049.06       $0.00    $122,947.43    27.25%
   Active    E 101-41310-102 SALARIES - OV         $0.00         $634.62        $139.24       $0.00       -$634.62     0.00%
   Active    E 101-41310-112 SALARIES - AD         $0.00           $0.00          $0.00       $0.00          $0.00     0.00%
   Active    E 101-41310-121 PERA - EMPLO     $15,400.00       $3,989.94      $2,077.10       $0.00     $11,410.06    25.91%
   Active    E 101-41310-122 FICA - EMPLOY    $15,710.00       $2,933.31      $1,057.19       $0.00     $12,776.69    18.67%
   Active    E 101-41310-130 INSURANCE - M    $73,310.00      $27,392.49      $9,120.34       $0.00     $45,917.51    37.37%
   Active    E 101-41310-131 EMPLOYER H.S     $10,000.00       $1,526.35          $0.00       $0.00      $8,473.65    15.26%
   Active    E 101-41310-136 MN Paid Leave       $900.00          $87.72         $31.61       $0.00        $812.28     9.75%
   Active    E 101-41310-142 UNEMPLOYME            $0.00           $0.00          $0.00       $0.00          $0.00     0.00%
   Active    E 101-41310-150 INSURANCE - W       $790.00           $0.00          $0.00       $0.00        $790.00     0.00%
   Active    E 101-41310-311 CONFERENCE        $2,000.00           $0.00          $0.00       $0.00      $2,000.00     0.00%
   Active    E 101-41310-324 OUTSIDE SERVI         $0.00      $34,066.68      $9,127.44       $0.00    -$34,066.68     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     $1,500.00           $0.00          $0.00       $0.00      $1,500.00     0.00%
   Active    E 101-41310-360 INSURANCE - P       $480.00           $0.00          $0.00       $0.00        $480.00     0.00%
   Active    E 101-41310-430 MISCELLANEO           $0.00           $0.00        ($41.33)      $0.00          $0.00     0.00%
   Active    E 101-41310-433 DUES AND SUB      $1,100.00          $50.00       ($105.20)      $0.00      $1,050.00     4.55%
   Active    E 101-41410-103 ELECTION JUD      $2,500.00           $0.00          $0.00       $0.00      $2,500.00     0.00%
   Active    E 101-41410-331 TRAVEL EXPEN      $1,000.00           $0.00          $0.00       $0.00      $1,000.00     0.00%
   Active    E 101-41410-430 MISCELLANEO         $500.00           $0.00          $0.00       $0.00        $500.00     0.00%
   Active    E 101-41530-301 AUDITING         $20,000.00       $5,000.00      $5,000.00       $0.00     $15,000.00    25.00%
   Active    E 101-41610-304 LEGAL            $60,000.00       $2,912.50     ($1,356.50)      $0.00     $57,087.50     4.85%
   Active    E 101-41700-303 ENGINEERING      $15,000.00       $1,522.50       ($322.50)      $0.00     $13,477.50    10.15%
   Active    E 101-41940-116 SALARIES -WE      $7,260.00       $1,889.35        $631.50       $0.00      $5,370.65    26.02%
   Active    E 101-41940-121 PERA - EMPLO        $540.00         $641.70        $547.36       $0.00       -$101.70   118.83%
   Active    E 101-41940-122 FICA - EMPLOY       $560.00         $136.33         $45.36       $0.00        $423.67    24.34%
   Active    E 101-41940-130 INSURANCE - M         $0.00         $208.91        $202.45       $0.00       -$208.91     0.00%
   Active    E 101-41940-131 EMPLOYER H.S          $0.00         $140.25          $0.00       $0.00       -$140.25     0.00%
   Active    E 101-41940-136 MN Paid Leave        $30.00           $4.15          $1.38       $0.00         $25.85    13.83%
   Active    E 101-41940-150 INSURANCE - W        $20.00           $0.00          $0.00       $0.00         $20.00     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          $49.57          $0.00       $0.00      $2,450.43     1.98%
   Active    E 101-41940-210 OPERATING SU     $10,000.00       $3,295.78        $308.66       $0.00      $6,704.22    32.96%
   Active    E 101-41940-265 PROPERTY TAX      $1,800.00           $0.00          $0.00       $0.00      $1,800.00     0.00%
   Active    E 101-41940-302 SAFETY CLASS/     $7,000.00       $4,775.61      $2,840.25       $0.00      $2,224.39    68.22%
   Active    E 101-41940-307 CONTRACT SE      $57,645.00          $65.00          $0.00       $0.00     $57,580.00     0.11%
   Active    E 101-41940-308 OUTSIDE JANIT    $19,000.00       $2,774.50          $0.00       $0.00     $16,225.50    14.60%
   Active    E 101-41940-309 COMPUTER SU      $12,000.00       $1,642.58        $560.62       $0.00     $10,357.42    13.69%
   Active    E 101-41940-321 UTILITIES-PHO    $10,000.00       $2,079.12        $629.35       $0.00      $7,920.88    20.79%
   Active    E 101-41940-324 OUTSIDE SERVI    $25,000.00         $912.40        $187.15       $0.00     $24,087.60     3.65%


                                                                                                                                135
                                                                                                          06/01/26 4:16 PM
                                             CITY OF KENYON
                                                                                                                   Page 2
                                          *Expenditure Guideline©


                                            Current Period: MARCH 2026

                                                    2026           2026          MARCH       Enc           2026 % of YTD
                                             YTD Budget         YTD Amt         MTD Amt   Current   YTD Balance   Budget
Active   E 101-41940-335 MISC BANK CH       $1,500.00          $45.00         $45.00       $0.00      $1,455.00     3.00%
Active   E 101-41940-339 PAY PAL/SQUA         $200.00          $18.71          $9.10       $0.00        $181.29     9.36%
Active   E 101-41940-340 ADVERTISING        $3,000.00           $0.00          $0.00       $0.00      $3,000.00     0.00%
Active   E 101-41940-360 INSURANCE - P      $9,980.00           $0.00          $0.00       $0.00      $9,980.00     0.00%
Active   E 101-41940-381 UTILITIES-ELEC     $3,500.00         $897.69        $206.25       $0.00      $2,602.31    25.65%
Active   E 101-41940-383 UTILITIES-NATU     $3,500.00         $799.29        $350.38       $0.00      $2,700.71    22.84%
Active   E 101-41940-384 UTILITIES-REFU       $600.00         $124.34         $41.44       $0.00        $475.66    20.72%
Active   E 101-41940-385 UTILITIES-SEW      $2,000.00         $656.20        $196.27       $0.00      $1,343.80    32.81%
Active   E 101-41940-400 REPAIRS AND       $10,000.00         $285.00         $82.50       $0.00      $9,715.00     2.85%
Active   E 101-41940-430 MISCELLANEO        $3,000.00         $783.45        $166.10       $0.00      $2,216.55    26.12%
Active   E 101-41940-433 DUES AND SUB       $8,000.00       $5,257.91       ($315.60)      $0.00      $2,742.09    65.72%
Active   E 101-41940-490 DONATIONS          $2,000.00           $0.00          $0.00       $0.00      $2,000.00     0.00%
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     $25,000.00      $17,509.92      $4,710.00       $0.00      $7,490.08    70.04%
Active   E 101-42100-101 SALARIES - RE    $273,860.00      $85,336.66     $23,753.42       $0.00    $188,523.34    31.16%
Active   E 101-42100-102 SALARIES - OV     $40,000.00      $16,791.00      $1,895.78       $0.00     $23,209.00    41.98%
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          $0.00           $0.00          $0.00       $0.00          $0.00     0.00%
Active   E 101-42100-121 PERA - EMPLO      $59,980.00      $22,236.65      $8,070.61       $0.00     $37,743.35    37.07%
Active   E 101-42100-122 FICA - EMPLOY      $4,910.00       $1,593.09        $309.08       $0.00      $3,316.91    32.45%
Active   E 101-42100-130 INSURANCE - M     $17,560.00      $20,503.83      $6,343.22       $0.00     -$2,943.83   116.76%
Active   E 101-42100-131 EMPLOYER H.S       $5,000.00       $2,505.98        $790.35       $0.00      $2,494.02    50.12%
Active   E 101-42100-136 MN Paid Leave      $1,490.00         $244.20         $47.83       $0.00      $1,245.80    16.39%
Active   E 101-42100-142 UNEMPLOYME             $0.00           $0.00          $0.00       $0.00          $0.00     0.00%
Active   E 101-42100-150 INSURANCE - W     $15,750.00           $0.00          $0.00       $0.00     $15,750.00     0.00%
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       $4,000.00         $575.22       ($168.73)      $0.00      $3,424.78    14.38%
Active   E 101-42100-211 CLEANING SUP         $200.00           $0.00          $0.00       $0.00        $200.00     0.00%
Active   E 101-42100-212 MOTOR FUELS,      $13,000.00       $1,238.90       ($228.36)      $0.00     $11,761.10     9.53%
Active   E 101-42100-213 FIREARM AND          $600.00           $0.00          $0.00       $0.00        $600.00     0.00%
Active   E 101-42100-222 TIRES                  $0.00           $0.00          $0.00       $0.00          $0.00     0.00%
Active   E 101-42100-304 LEGAL             $18,000.00      $16,795.65     ($2,380.72)      $0.00      $1,204.35    93.31%
Active   E 101-42100-307 CONTRACT SE       $10,000.00      -$5,445.03     ($5,670.68)      $0.00     $15,445.03   -54.45%
Active   E 101-42100-309 COMPUTER SU        $1,500.00       $1,304.73        $448.50       $0.00        $195.27    86.98%
Active   E 101-42100-311 CONFERENCE         $3,000.00       $3,357.16        $623.68       $0.00       -$357.16   111.91%
Active   E 101-42100-321 UTILITIES-PHO      $8,000.00       $2,075.99        $496.31       $0.00      $5,924.01    25.95%
Active   E 101-42100-331 TRAVEL EXPEN           $0.00           $0.00          $0.00       $0.00          $0.00     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           $0.00          $0.00       $0.00      $1,000.00     0.00%
Active   E 101-42100-360 INSURANCE - P     $20,310.00           $0.00          $0.00       $0.00     $20,310.00     0.00%
Active   E 101-42100-381 UTILITIES-ELEC     $2,500.00         $640.87        $236.82       $0.00      $1,859.13    25.63%
Active   E 101-42100-383 UTILITIES-NATU     $1,500.00         $647.30        $208.02       $0.00        $852.70    43.15%
Active   E 101-42100-384 UTILITIES-REFU       $476.00          $96.93         $32.31       $0.00        $379.07    20.36%
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        $6,000.00       $2,379.95      $1,595.57       $0.00      $3,620.05    39.67%
Active   E 101-42100-418 UNIFORMS           $4,000.00       $2,200.00      $2,200.00       $0.00      $1,800.00    55.00%
Active   E 101-42100-429 PERMITS AND L        $500.00           $0.00          $0.00       $0.00        $500.00     0.00%
Active   E 101-42100-430 MISCELLANEO        $3,000.00          $15.60        ($61.00)      $0.00      $2,984.40     0.52%


                                                                                                                             136
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                                              CITY OF KENYON
                                                                                                                    Page 3
                                           *Expenditure Guideline©


                                             Current Period: MARCH 2026

                                                     2026           2026          MARCH       Enc           2026 % of YTD
                                              YTD Budget         YTD Amt         MTD Amt   Current   YTD Balance   Budget
Active   E 101-42100-433 DUES AND SUB        $3,600.00         $308.60         $81.95       $0.00      $3,291.40     8.57%
Active   E 101-42100-501 CAPITAL OUTL            $0.00           $0.00          $0.00       $0.00          $0.00     0.00%
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             $0.00           $0.00          $0.00       $0.00          $0.00     0.00%
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     $121,860.00      $39,453.08     $18,576.02       $0.00     $82,406.92    32.38%
Active   E 101-43100-102 SALARIES - OV       $2,300.00       $2,819.25        $958.64       $0.00       -$519.25   122.58%
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        $9,310.00       $3,535.67      $1,837.50       $0.00      $5,774.33    37.98%
Active   E 101-43100-122 FICA - EMPLOY       $9,500.00       $2,527.94        $832.76       $0.00      $6,972.06    26.61%
Active   E 101-43100-130 INSURANCE - M      $40,000.00      $11,240.92      $3,611.97       $0.00     $28,759.08    28.10%
Active   E 101-43100-131 EMPLOYER H.S        $4,000.00       $1,109.45          $0.00       $0.00      $2,890.55    27.74%
Active   E 101-43100-136 MN Paid Leave         $550.00          $74.39         $24.59       $0.00        $475.61    13.53%
Active   E 101-43100-142 UNEMPLOYME              $0.00           $0.00          $0.00       $0.00          $0.00     0.00%
Active   E 101-43100-150 INSURANCE - W       $3,370.00           $0.00          $0.00       $0.00      $3,370.00     0.00%
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       $2,711.24        $303.15       $0.00      $7,288.76    27.11%
Active   E 101-43100-212 MOTOR FUELS,       $10,000.00       $1,791.29       ($487.23)      $0.00      $8,208.71    17.91%
Active   E 101-43100-224 STREET MAINT       $40,000.00       $2,725.08      $1,957.50       $0.00     $37,274.92     6.81%
Active   E 101-43100-225 BOULEVARD of        $2,000.00           $0.00          $0.00       $0.00      $2,000.00     0.00%
Active   E 101-43100-303 ENGINEERING             $0.00           $0.00          $0.00       $0.00          $0.00     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         $379.88        $139.96       $0.00      $1,120.12    25.33%
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      $10,390.00           $0.00          $0.00       $0.00     $10,390.00     0.00%
Active   E 101-43100-381 UTILITIES-ELEC      $2,200.00         $478.74        $148.06       $0.00      $1,721.26    21.76%
Active   E 101-43100-383 UTILITIES-NATU      $4,500.00       $2,486.89        $634.00       $0.00      $2,013.11    55.26%
Active   E 101-43100-384 UTILITIES-REFU        $600.00         $124.33         $41.45       $0.00        $475.67    20.72%
Active   E 101-43100-385 UTILITIES-SEW       $2,100.00         $412.74        $137.58       $0.00      $1,687.26    19.65%
Active   E 101-43100-400 REPAIRS AND        $15,000.00       $2,403.31        $462.53       $0.00     $12,596.69    16.02%
Active   E 101-43100-414 OSHA/SAFETY           $700.00         $282.99        $260.00       $0.00        $417.01    40.43%
Active   E 101-43100-418 UNIFORMS              $500.00         $248.59         $64.86       $0.00        $251.41    49.72%
Active   E 101-43100-430 MISCELLANEO             $0.00          $69.00       ($105.20)      $0.00        -$69.00     0.00%
Active   E 101-43100-501 CAPITAL OUTL            $0.00           $0.00          $0.00       $0.00          $0.00     0.00%
Active   E 101-43100-505 GIS Operation a     $2,500.00         $726.60          $0.00       $0.00      $1,773.40    29.06%
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             $0.00           $0.00          $0.00       $0.00          $0.00     0.00%
Active   E 101-43160-387 UTILITIES-STR.     $27,000.00       $7,939.25      $2,516.31       $0.00     $19,060.75    29.40%
Active   E 101-43160-388 UTILITIES-STR.      $3,500.00       $1,078.94        $325.91       $0.00      $2,421.06    30.83%
Active   E 101-43250-386 RECYCLING          $46,500.00      $11,615.00      $3,865.00       $0.00     $34,885.00    24.98%
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      $58,700.00           $0.00          $0.00       $0.00     $58,700.00     0.00%
Active   E 101-45124-101 SALARIES - RE       $5,960.00       $1,521.01        $499.42       $0.00      $4,438.99    25.52%
Active   E 101-45124-102 SALARIES - OV           $0.00         $135.49         $41.24       $0.00       -$135.49     0.00%
Active   E 101-45124-121 PERA - EMPLO          $720.00         $623.70        $540.33       $0.00         $96.30    86.63%
Active   E 101-45124-122 FICA - EMPLOY       $4,950.00         $123.61         $40.19       $0.00      $4,826.39     2.50%
Active   E 101-45124-130 INSURANCE - M       $2,030.00         $596.21        $192.43       $0.00      $1,433.79    29.37%
Active   E 101-45124-131 EMPLOYER H.S            $0.00          $57.18          $0.00       $0.00        -$57.18     0.00%
Active   E 101-45124-136 MN Paid Leave         $280.00           $3.61          $1.17       $0.00        $276.39     1.29%


                                                                                                                              137
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                                               CITY OF KENYON
                                                                                                                        Page 4
                                            *Expenditure Guideline©


                                                Current Period: MARCH 2026

                                                       2026            2026         MARCH       Enc             2026 % of YTD
                                                 YTD Budget         YTD Amt        MTD Amt   Current    YTD Balance    Budget
   Active  E 101-45124-142 UNEMPLOYME               $0.00           $0.00         $0.00       $0.00            $0.00     0.00%
   Active  E 101-45124-150 INSURANCE - W        $1,370.00           $0.00         $0.00       $0.00        $1,370.00     0.00%
   Active  E 101-45124-210 OPERATING SU         $3,000.00         $178.07         $0.00       $0.00        $2,821.93     5.94%
   Active  E 101-45124-216 CHEMICALS            $6,500.00           $0.00         $0.00       $0.00        $6,500.00     0.00%
   Active  E 101-45124-250 MERCHANDISE          $3,500.00           $0.00         $0.00       $0.00        $3,500.00     0.00%
   Active  E 101-45124-311 CONFERENCE           $1,500.00           $0.00         $0.00       $0.00        $1,500.00     0.00%
   Active  E 101-45124-321 UTILITIES-PHO        $2,000.00         $299.85        $62.36       $0.00        $1,700.15    14.99%
   Active  E 101-45124-331 TRAVEL EXPEN             $0.00           $0.00         $0.00       $0.00            $0.00     0.00%
   Active  E 101-45124-339 PAY PAL/SQUA             $0.00           $0.00         $0.00       $0.00            $0.00     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        $2,510.00           $0.00         $0.00       $0.00        $2,510.00     0.00%
   Active  E 101-45124-381 UTILITIES-ELEC       $5,500.00           $0.00         $0.00       $0.00        $5,500.00     0.00%
   Active  E 101-45124-383 UTILITIES-NATU       $5,500.00         $189.00        $63.00       $0.00        $5,311.00     3.44%
   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         $104.00        $26.00       $0.00        $4,396.00     2.31%
   Active  E 101-45124-400 REPAIRS AND          $5,000.00           $0.00         $0.00       $0.00        $5,000.00     0.00%
   Active  E 101-45124-418 UNIFORMS               $850.00           $0.00         $0.00       $0.00          $850.00     0.00%
   Active  E 101-45124-429 PERMITS AND L        $1,800.00           $0.00         $0.00       $0.00        $1,800.00     0.00%
   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             $0.00           $0.00         $0.00       $0.00            $0.00     0.00%
   Active  E 101-45124-740 TRANSFER TO              $0.00           $0.00         $0.00       $0.00            $0.00     0.00%
   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       $32,090.00       $8,236.42     $2,734.71       $0.00       $23,853.58    25.67%
   Active  E 101-45200-102 SALARIES - OV        $4,000.00         $798.58       $316.88       $0.00        $3,201.42    19.96%
   Active  E 101-45200-121 PERA - EMPLO         $2,710.00       $3,049.45     $2,602.88       $0.00         -$339.45   112.53%
   Active  E 101-45200-122 FICA - EMPLOY        $2,760.00         $667.58       $224.80       $0.00        $2,092.42    24.19%
   Active  E 101-45200-130 INSURANCE - M       $11,310.00       $3,323.49     $1,067.89       $0.00        $7,986.51    29.39%
   Active  E 101-45200-131 EMPLOYER H.S             $0.00         $309.00         $0.00       $0.00         -$309.00     0.00%
   Active  E 101-45200-136 MN Paid Leave          $160.00          $19.79         $6.68       $0.00          $140.21    12.37%
   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        $1,170.00           $0.00         $0.00       $0.00        $1,170.00     0.00%
   Active  E 101-45200-210 OPERATING SU         $2,000.00         $564.05      ($200.00)      $0.00        $1,435.95    28.20%
   Active  E 101-45200-212 MOTOR FUELS,         $2,000.00           $0.00         $0.00       $0.00        $2,000.00     0.00%
   Active  E 101-45200-360 INSURANCE - P        $3,240.00           $0.00         $0.00       $0.00        $3,240.00     0.00%
   Active  E 101-45200-381 UTILITIES-ELEC       $1,300.00         $533.92       $195.94       $0.00          $766.08    41.07%
   Active  E 101-45200-383 UTILITIES-NATU       $1,000.00         $127.42        $18.00       $0.00          $872.58    12.74%
   Active  E 101-45200-385 UTILITIES-SEW          $300.00          $52.00        $26.00       $0.00          $248.00    17.33%
   Active  E 101-45200-400 REPAIRS AND          $3,000.00       $2,400.00     $2,400.00       $0.00          $600.00    80.00%
   Active  E 101-45200-501 CAPITAL OUTL             $0.00           $0.00         $0.00       $0.00            $0.00     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              $0.00           $0.00         $0.00       $0.00            $0.00     0.00%
   Active  E 101-45300-314 MANAGEMENT           $2,500.00           $0.00         $0.00       $0.00        $2,500.00     0.00%
   Active  E 101-45300-360 INSURANCE - P        $4,710.00           $0.00         $0.00       $0.00        $4,710.00     0.00%
   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         $155.98         $0.00       $0.00         -$155.98     0.00%
   Active  E 101-45300-740 TRANSFER TO              $0.00           $0.00         $0.00       $0.00            $0.00     0.00%
   Active  E 101-45400-210 OPERATING SU             $0.00           $0.00         $0.00       $0.00            $0.00     0.00%
                    Total GENERAL FUND      $1,751,221.00     $468,583.39   $145,290.21       $0.00    $1,282,637.61    26.76%
CAPITAL OUTLAY
   Active  E 202-42200-740 TRANSFER TO        $80,000.00            $0.00        $0.00        $0.00      $80,000.00      0.00%
   Active  E 202-48100-501 CAPITAL OUTL            $0.00            $0.00        $0.00        $0.00           $0.00      0.00%


                                                                                                                                  138
                                                                                                              06/01/26 4:16 PM
                                                 CITY OF KENYON
                                                                                                                       Page 5
                                              *Expenditure Guideline©


                                                Current Period: MARCH 2026

                                                        2026            2026         MARCH       Enc           2026 % of YTD
                                                 YTD Budget          YTD Amt        MTD Amt   Current   YTD Balance   Budget
    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%
    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       $5,139.00          $0.00       $0.00     -$5,139.00     0.00%
    Active   E 202-48300-719 TRANSFER-INT      $36,500.00           $0.00          $0.00       $0.00     $36,500.00     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      $12,376.00          $0.00       $0.00    -$12,376.00     0.00%
                    Total CAPITAL OUTLAY      $116,500.00      $17,515.00          $0.00       $0.00     $98,985.00    15.03%
FIRE
    Active   E 203-42200-119 ADMIN FEE- FIR       $250.00          $155.31         $0.00       $0.00         $94.69     62.12%
    Active   E 203-42200-150 INSURANCE - W      $6,100.00            $0.00         $0.00       $0.00      $6,100.00      0.00%
    Active   E 203-42200-200 OFFICE SUPPLI        $500.00            $0.00         $0.00       $0.00        $500.00      0.00%
    Active   E 203-42200-210 OPERATING SU       $4,500.00        $1,744.58       $221.89       $0.00      $2,755.42     38.77%
    Active   E 203-42200-212 MOTOR FUELS,       $3,000.00          $725.27       $339.84       $0.00      $2,274.73     24.18%
    Active   E 203-42200-301 AUDITING           $3,000.00            $0.00         $0.00       $0.00      $3,000.00      0.00%
    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          $500.00          $978.56       $336.38       $0.00       -$478.56    195.71%
    Active   E 203-42200-321 UTILITIES-PHO      $3,000.00          $519.80       $259.90       $0.00      $2,480.20     17.33%
    Active   E 203-42200-323 PAGERS/MAINT       $8,000.00          $123.62       $123.62       $0.00      $7,876.38      1.55%
    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          $307.05       $177.56       $0.00      $2,192.95     12.28%
    Active   E 203-42200-342 TRAINING FEES      $7,000.00            $0.00         $0.00       $0.00      $7,000.00      0.00%
    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        $3,000.00            $0.00         $0.00       $0.00      $3,000.00      0.00%
    Active   E 203-42200-360 INSURANCE - P      $9,670.00            $0.00         $0.00       $0.00      $9,670.00      0.00%
    Active   E 203-42200-381 UTILITIES-ELEC     $5,000.00        $1,339.50       $459.19       $0.00      $3,660.50     26.79%
    Active   E 203-42200-383 UTILITIES-NATU     $6,000.00        $2,839.70       $767.67       $0.00      $3,160.30     47.33%
    Active   E 203-42200-384 UTILITIES-REFU       $600.00           $80.34        $26.78       $0.00        $519.66     13.39%
    Active   E 203-42200-385 UTILITIES-SEW      $1,500.00          $341.58       $105.27       $0.00      $1,158.42     22.77%
    Active   E 203-42200-400 REPAIRS AND       $12,000.00          $880.51        $70.74       $0.00     $11,119.49      7.34%
    Active   E 203-42200-414 OSHA/SAFETY        $8,000.00            $0.00         $0.00       $0.00      $8,000.00      0.00%
    Active   E 203-42200-418 UNIFORMS          $16,000.00            $0.00         $0.00       $0.00     $16,000.00      0.00%
    Active   E 203-42200-419 STATE AID FOR     $30,252.00      -$46,491.66   ($46,491.66)      $0.00     $76,743.66   -153.68%
    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           $30.00      ($105.20)      $0.00      $1,970.00      1.50%
    Active   E 203-42200-490 DONATIONS              $0.00            $0.00         $0.00       $0.00          $0.00      0.00%
    Active   E 203-42200-491 K. FIRE RELIEF    $10,000.00            $0.00         $0.00       $0.00     $10,000.00      0.00%
    Active   E 203-42200-501 CAPITAL OUTL           $0.00            $0.00         $0.00       $0.00          $0.00      0.00%
    Active   E 203-42200-520 REPAIRS - BLD      $1,500.00            $0.00         $0.00       $0.00      $1,500.00      0.00%
    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            $0.00         $0.00       $0.00     $90,000.00      0.00%
    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         $0.00       $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%


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                                               CITY OF KENYON
                                                                                                                      Page 6
                                            *Expenditure Guideline©


                                              Current Period: MARCH 2026

                                                      2026            2026          MARCH       Enc           2026 % of YTD
                                               YTD Budget          YTD Amt         MTD Amt   Current   YTD Balance   Budget
   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%
                               Total FIRE   $236,822.00      -$36,425.84   -$43,708.02        $0.00    $273,247.84    -15.38%
LIBRARY
   Active  E 204-45500-100 SALARIES - PA     $45,160.00      $12,418.11       $6,082.39       $0.00     $32,741.89    27.50%
   Active  E 204-45500-101 SALARIES - RE     $65,380.00      $15,276.65       $5,106.10       $0.00     $50,103.35    23.37%
   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       $8,290.00       $1,859.18         $630.30       $0.00      $6,430.82    22.43%
   Active  E 204-45500-122 FICA - EMPLOY      $8,460.00       $1,842.98         $622.80       $0.00      $6,617.02    21.78%
   Active  E 204-45500-130 INSURANCE - M     $33,550.00       $9,648.77       $3,103.53       $0.00     $23,901.23    28.76%
   Active  E 204-45500-131 EMPLOYER H.S       $5,000.00       $1,134.75           $0.00       $0.00      $3,865.25    22.70%
   Active  E 204-45500-136 MN Paid Leave        $490.00          $54.90          $18.59       $0.00        $435.10    11.20%
   Active  E 204-45500-142 UNEMPLOYME             $0.00           $0.00           $0.00       $0.00          $0.00     0.00%
   Active  E 204-45500-150 INSURANCE - W        $270.00           $0.00           $0.00       $0.00        $270.00     0.00%
   Active  E 204-45500-210 OPERATING SU       $2,000.00         $655.97      ($1,341.08)      $0.00      $1,344.03    32.80%
   Active  E 204-45500-300 AUTOMATION         $6,500.00       $2,275.94         $567.92       $0.00      $4,224.06    35.01%
   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          $31.18          $31.18       $0.00        $268.82    10.39%
   Active  E 204-45500-340 ADVERTISING           $50.00           $0.00           $0.00       $0.00         $50.00     0.00%
   Active  E 204-45500-360 INSURANCE - P      $3,330.00           $0.00           $0.00       $0.00      $3,330.00     0.00%
   Active  E 204-45500-381 UTILITIES-ELEC     $3,400.00         $433.18         $206.25       $0.00      $2,966.82    12.74%
   Active  E 204-45500-383 UTILITIES-NATU     $1,400.00         $448.92           $0.00       $0.00        $951.08    32.07%
   Active  E 204-45500-385 UTILITIES-SEW      $1,100.00         $165.86          $82.93       $0.00        $934.14    15.08%
   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                $850.00         $184.53          $53.30       $0.00        $665.47    21.71%
   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         $132.23          $27.03       $0.00        $267.77    33.06%
   Active  E 204-45500-490 DONATIONS              $0.00         $425.00         $317.26       $0.00       -$425.00     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           $0.00           $0.00       $0.00      $1,200.00     0.00%
   Active  E 204-45500-590 BOOKS             $22,500.00       $7,850.15       $2,410.03       $0.00     $14,649.85    34.89%
   Active  E 204-45500-740 TRANSFER TO            $0.00           $0.00           $0.00       $0.00          $0.00     0.00%
                          Total LIBRARY     $211,080.00      $54,838.30      $17,918.53       $0.00    $156,241.70    25.98%
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         $157.50        ($350.00)      $0.00       -$157.50     0.00%
   Active  E 205-46500-304 LEGAL              $6,000.00       $4,559.95      ($1,140.30)      $0.00      $1,440.05    76.00%
   Active  E 205-46500-307 CONTRACT SE       $55,750.00      $13,763.25           $0.00       $0.00     $41,986.75    24.69%
   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          $600.00         $300.00           $0.00       $0.00        $300.00    50.00%
   Active  E 205-46500-360 INSURANCE - P        $110.00           $0.00           $0.00       $0.00        $110.00     0.00%
   Active  E 205-46500-385 UTILITIES-SEW        $100.00          $39.00          $13.00       $0.00         $61.00    39.00%
   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           $0.00           $0.00       $0.00          $0.00     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           $0.00           $0.00       $0.00     $20,000.00     0.00%
   Active  E 205-46500-501 CAPITAL OUTL           $0.00           $0.00           $0.00       $0.00          $0.00     0.00%


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                                                  CITY OF KENYON
                                                                                                                         Page 7
                                               *Expenditure Guideline©


                                                 Current Period: MARCH 2026

                                                         2026            2026          MARCH       Enc           2026 % of YTD
                                                  YTD Budget          YTD Amt         MTD Amt   Current   YTD Balance   Budget
    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    $11,147.00            $0.00          $0.00       $0.00     $11,147.00     0.00%
    Active     E 205-46500-610 LOAN INTERES        $279.00          $279.00       $279.00        $0.00          $0.00   100.00%
Total ECONOMIC DEVELOPMENT AUTHORITY            $96,386.00       $19,098.70     -$1,198.30       $0.00     $77,287.30    19.81%
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        $1,739.60      $1,044.17       $0.00     -$1,739.60     0.00%
    Active     E 230-45000-346 ROSE FEST             $0.00        $2,160.00      $1,960.00       $0.00     -$2,160.00     0.00%
    Active     E 230-45000-430 MISCELLANEO           $0.00           $81.55     ($1,333.79)      $0.00        -$81.55     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        $3,981.15      $1,670.38       $0.00     -$3,981.15     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        $3,470.91         $0.00        $0.00      $3,640.22    48.81%
    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       $23,315.91         $0.00        $0.00      $3,145.22    88.11%
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    $111,723.00      $111,722.39     $5,138.37        $0.00          $0.61   100.00%
    Active     E 310-47000-615 BOND INTERES     $43,176.00       $22,425.46     $1,030.94        $0.00     $20,750.54    51.94%
    Active     E 310-47000-620 FISCAL AGENT          $0.00            $0.00         $0.00        $0.00          $0.00     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      $154,899.00      $134,147.85     $6,169.31        $0.00     $20,751.15    86.60%
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    $38,629.50            $0.00         $0.00        $0.00     $38,629.50     0.00%
    Active     E 320-47100-625 BOND INT-2016    $57,051.75            $0.00         $0.00        $0.00     $57,051.75     0.00%
    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         $95,681.25            $0.00         $0.00        $0.00     $95,681.25     0.00%
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     $7,809.00            $0.00         $0.00        $0.00      $7,809.00     0.00%
    Active     E 321-47200-627 BOND INT-2016    $11,533.00            $0.00         $0.00        $0.00     $11,533.00     0.00%
         Total 2016B USDA NOTE FIRE HALL        $19,342.00            $0.00         $0.00        $0.00     $19,342.00     0.00%
2023A G.O. Bond
    Active     E 323-47300-601 BOND PRINCIP     $47,040.00       $29,767.70      ($155.30)       $0.00     $17,272.30    63.28%
    Active     E 323-47300-611 BOND INTERES      $9,721.00       $12,396.52       ($67.48)       $0.00     -$2,675.52   127.52%
    Active     E 323-47300-620 FISCAL AGENT          $0.00            $0.00         $0.00        $0.00          $0.00     0.00%



                                                                                                                                   141
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                                                     CITY OF KENYON
                                                                                                                           Page 8
                                                  *Expenditure Guideline©


                                                    Current Period: MARCH 2026

                                                            2026            2026         MARCH       Enc           2026 % of YTD
                                                     YTD Budget          YTD Amt        MTD Amt   Current   YTD Balance   Budget
    Active    E 323-47300-622 BOND ISSUANC              $0.00           $0.00          $0.00       $0.00          $0.00     0.00%
                       Total 2023A G.O. Bond       $56,761.00      $42,164.22       -$222.78       $0.00     $14,596.78    74.28%
2025 Street Projects
    In-Active E 325-47000-501 CAPITAL OUTL              $0.00           $0.00          $0.00       $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         $57,987.92           $0.00          $0.00       $0.00     $57,987.92     0.00%
    Active    E 325-47000-620 FISCAL AGENT              $0.00           $0.00          $0.00       $0.00          $0.00     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    $57,987.92           $0.00          $0.00       $0.00     $57,987.92     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        $35,651.00      $17,682.06          $0.00       $0.00     $17,968.94    49.60%
    Active    E 331-47000-619 CAPITAL LEASE           $871.00         $579.33          $0.00       $0.00        $291.67    66.51%
             Total 2020 FREIGHTLINER 114SD         $36,522.00      $18,261.39          $0.00       $0.00     $18,260.61    50.00%
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      -$16,819.00   ($53,659.56)      $0.00     $16,819.00     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      -$16,819.00    -$53,659.56      $0.00     $16,819.00     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       -$4,138.14   ($17,281.64)      $0.00      $4,138.14     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            $0.00          $0.00      $0.00          $0.00     0.00%
                      Total 2025 Street Project         $0.00       -$4,138.14    -$17,281.64      $0.00      $4,138.14     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           $0.00          $0.00       $0.00          $0.00     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           $0.00          $0.00       $0.00      $4,000.00     0.00%
    Active    E 601-49400-220 REPAIR & MAIN         $5,000.00         $120.95        $120.95       $0.00      $4,879.05     2.42%
    Active    E 601-49400-380 UTILITIES-PUM        $16,000.00         $616.04        $234.76       $0.00     $15,383.96     3.85%
    Active    E 601-49400-420 DEPRECIATION          $5,650.00       $1,299.03      $1,299.03       $0.00      $4,350.97    22.99%
    Active    E 601-49400-430 MISCELLANEO               $0.00           $0.00          $0.00       $0.00          $0.00     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         $242.20          $0.00       $0.00      $1,257.80    16.15%
    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%


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                                             CITY OF KENYON
                                                                                                                   Page 9
                                          *Expenditure Guideline©


                                            Current Period: MARCH 2026

                                                    2026           2026          MARCH       Enc           2026 % of YTD
                                             YTD Budget         YTD Amt         MTD Amt   Current   YTD Balance   Budget
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%
Active   E 601-49430-212 MOTOR FUELS,         $100.00           $0.00          $0.00       $0.00        $100.00     0.00%
Active   E 601-49430-220 REPAIR & MAIN      $1,000.00           $0.00          $0.00       $0.00      $1,000.00     0.00%
Active   E 601-49430-228 DISTRIB EXPEN      $3,000.00       $5,343.63      $5,263.64       $0.00     -$2,343.63   178.12%
Active   E 601-49430-229 CONTR. STREE       $5,000.00           $0.00          $0.00       $0.00      $5,000.00     0.00%
Active   E 601-49430-230 WATER TESTIN         $700.00         $303.47        $303.47       $0.00        $396.53    43.35%
Active   E 601-49430-231 STATE METER        $9,000.00       $3,295.00          $0.00       $0.00      $5,705.00    36.61%
Active   E 601-49430-382 UTILITIES-PUM      $1,800.00           $0.00          $0.00       $0.00      $1,800.00     0.00%
Active   E 601-49430-385 UTILITIES-SEW        $500.00           $0.00          $0.00       $0.00        $500.00     0.00%
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     $108,495.00      $27,037.86     $27,037.86       $0.00     $81,457.14    24.92%
Active   E 601-49430-439 GOPHER STAT          $200.00          $11.08          $0.00       $0.00        $188.92     5.54%
Active   E 601-49440-100 SALARIES - PA          $0.00           $0.00          $0.00       $0.00          $0.00     0.00%
Active   E 601-49440-101 SALARIES - RE    $107,450.00      $26,297.43      $9,610.10       $0.00     $81,152.57    24.47%
Active   E 601-49440-102 SALARIES - OV     $35,000.00       $5,841.57      $1,201.00       $0.00     $29,158.43    16.69%
Active   E 601-49440-112 SALARIES - AD     $15,020.00       $2,785.08        $928.32       $0.00     $12,234.92    18.54%
Active   E 601-49440-115 SALARIES - CO          $0.00           $0.00          $0.00       $0.00          $0.00     0.00%
Active   E 601-49440-121 PERA - EMPLO      $11,810.00       $2,570.47        $833.47       $0.00      $9,239.53    21.77%
Active   E 601-49440-122 FICA - EMPLOY     $12,050.00       $2,530.57        $816.63       $0.00      $9,519.43    21.00%
Active   E 601-49440-130 INSURANCE - M     $54,420.00       $7,093.97      $2,189.60       $0.00     $47,326.03    13.04%
Active   E 601-49440-131 EMPLOYER H.S       $5,000.00       $1,616.26          $0.00       $0.00      $3,383.74    32.33%
Active   E 601-49440-136 MN Paid Leave        $690.00          $75.41         $24.46       $0.00        $614.59    10.93%
Active   E 601-49440-142 UNEMPLOYME             $0.00           $0.00          $0.00       $0.00          $0.00     0.00%
Active   E 601-49440-150 INSURANCE - W      $2,240.00           $0.00          $0.00       $0.00      $2,240.00     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         $838.22          $0.00       $0.00        $661.78    55.88%
Active   E 601-49440-202 BILLING SUPPLI       $200.00           $0.00          $0.00       $0.00        $200.00     0.00%
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         $100.00          $50.92        ($34.53)      $0.00         $49.08    50.92%
Active   E 601-49440-301 AUDITING           $4,000.00         $750.00        $750.00       $0.00      $3,250.00    18.75%
Active   E 601-49440-302 SAFETY CLASS/      $1,500.00         $475.66        $243.45       $0.00      $1,024.34    31.71%
Active   E 601-49440-303 ENGINEERING            $0.00           $0.00       ($385.77)      $0.00          $0.00     0.00%
Active   E 601-49440-307 CONTRACT SE       $19,215.00           $0.00        ($15.80)      $0.00     $19,215.00     0.00%
Active   E 601-49440-311 CONFERENCE         $5,000.00           $0.00          $0.00       $0.00      $5,000.00     0.00%
Active   E 601-49440-321 UTILITIES-PHO        $750.00         $215.43         $71.77       $0.00        $534.57    28.72%
Active   E 601-49440-322 POSTAGE/MAILI      $2,000.00         $627.08        $200.00       $0.00      $1,372.92    31.35%
Active   E 601-49440-324 OUTSIDE SERVI      $5,000.00       $4,542.94      $1,588.09       $0.00        $457.06    90.86%
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      $3,620.00           $0.00          $0.00       $0.00      $3,620.00     0.00%
Active   E 601-49440-420 DEPRECIATION           $0.00           $0.00          $0.00       $0.00          $0.00     0.00%
Active   E 601-49440-430 MISCELLANEO            $0.00          $20.25          $0.00       $0.00        -$20.25     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         $777.49        $350.21       $0.00      $1,222.51    38.87%
Active   E 601-49440-434 REG.COMPL. LI        $600.00           $0.00          $0.00       $0.00        $600.00     0.00%
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      $16,500.00     $16,500.00       $0.00          $0.00   100.00%
Active   E 601-49500-603 BOND PRINCIP      $13,351.00       $8,141.59        $125.59       $0.00      $5,209.41    60.98%
Active   E 601-49500-604 BOND PRINCIP      $59,067.17      $58,644.37      $2,389.92       $0.00        $422.80    99.28%
Active   E 601-49500-608 BOND PRINCIP         $976.50         $930.00          $0.00       $0.00         $46.50    95.24%
Active   E 601-49500-611 BOND INTERES      $45,723.33           $0.00          $0.00       $0.00     $45,723.33     0.00%


                                                                                                                             143
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                                                CITY OF KENYON
                                                                                                                      Page 10
                                             *Expenditure Guideline©


                                               Current Period: MARCH 2026

                                                       2026            2026          MARCH       Enc           2026 % of YTD
                                                YTD Budget          YTD Amt         MTD Amt   Current   YTD Balance   Budget
   Active  E 601-49500-614 BOND INTERES          $341.78          $166.82           $0.00      $0.00        $174.96    48.81%
   Active  E 601-49500-615 BOND INTERES       $22,827.00       $11,769.15        $477.24       $0.00     $11,057.85    51.56%
   Active  E 601-49500-616 BOND INTERES        $2,688.00        $3,391.32         $52.32       $0.00       -$703.32   126.17%
   Active  E 601-49500-617 BOND INTERES            $0.00            $0.00           $0.00      $0.00          $0.00     0.00%
   Active  E 601-49500-620 FISCAL AGENT            $0.00            $0.00           $0.00      $0.00          $0.00     0.00%
   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   ($354,124.79)      $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      $713,704.78      $194,921.26    -$281,949.01      $0.00    $518,783.52    27.31%
SANITARY SEWER
   Active  E 602-43256-101 SALARIES - RE      $67,200.00       $18,888.60      $7,372.45       $0.00     $48,311.40    28.11%
   Active  E 602-43256-102 SALARIES - OV      $25,000.00        $1,446.50        $384.21       $0.00     $23,553.50     5.79%
   Active  E 602-43256-121 PERA - EMPLO        $6,920.00        $1,385.89        $445.79       $0.00      $5,534.11    20.03%
   Active  E 602-43256-122 FICA - EMPLOY       $7,050.00        $1,389.87        $445.62       $0.00      $5,660.13    19.71%
   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      $22,460.00        $6,136.82      $1,980.21       $0.00     $16,323.18    27.32%
   Active  E 602-43256-131 EMPLOYER H.S        $3,200.00          $640.69          $0.00       $0.00      $2,559.31    20.02%
   Active  E 602-43256-136 MN Paid Leave         $410.00           $40.67         $13.07       $0.00        $369.33     9.92%
   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       $1,270.00            $0.00          $0.00       $0.00      $1,270.00     0.00%
   Active  E 602-43256-210 OPERATING SU       $16,000.00        $3,403.48      $3,319.42       $0.00     $12,596.52    21.27%
   Active  E 602-43256-212 MOTOR FUELS,        $3,000.00            $0.00          $0.00       $0.00      $3,000.00     0.00%
   Active  E 602-43256-216 CHEMICALS           $9,000.00        $2,677.92      $2,677.92       $0.00      $6,322.08    29.75%
   Active  E 602-43256-265 PROPERTY TAX        $1,800.00            $0.00          $0.00       $0.00      $1,800.00     0.00%
   Active  E 602-43256-307 CONTRACT SE        $19,215.00            $0.00          $0.00       $0.00     $19,215.00     0.00%
   Active  E 602-43256-309 COMPUTER SU             $0.00          $326.17        $112.12       $0.00       -$326.17     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       $2,000.00          $527.77        $162.59       $0.00      $1,472.23    26.39%
   Active  E 602-43256-331 TRAVEL EXPEN          $700.00            $0.00          $0.00       $0.00        $700.00     0.00%
   Active  E 602-43256-360 INSURANCE - P      $10,160.00            $0.00          $0.00       $0.00     $10,160.00     0.00%
   Active  E 602-43256-381 UTILITIES-ELEC     $45,000.00        $4,376.74      $1,796.32       $0.00     $40,623.26     9.73%
   Active  E 602-43256-383 UTILITIES-NATU      $8,500.00        $2,774.68        $742.12       $0.00      $5,725.32    32.64%
   Active  E 602-43256-384 UTILITIES-REFU        $800.00          $184.05         $61.35       $0.00        $615.95    23.01%
   Active  E 602-43256-385 UTILITIES-SEW      $24,000.00        $4,702.38      $1,365.88       $0.00     $19,297.62    19.59%
   Active  E 602-43256-400 REPAIRS AND        $25,000.00        $2,055.30      $1,093.81       $0.00     $22,944.70     8.22%
   Active  E 602-43256-414 OSHA/SAFETY           $500.00            $0.00          $0.00       $0.00        $500.00     0.00%
   Active  E 602-43256-418 UNIFORMS              $400.00          $104.37         $27.78       $0.00        $295.63    26.09%
   Active  E 602-43256-420 DEPRECIATION      $169,052.00       $50,667.45     $50,667.45       $0.00    $118,384.55    29.97%
   Active  E 602-43256-429 PERMITS AND L       $1,600.00          $124.00          $0.00       $0.00      $1,476.00     7.75%
   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        $1,785.00      $1,785.00       $0.00      $1,215.00    59.50%
   Active  E 602-43256-603 BOND PRINCIP      $117,322.80       $77,090.71         $29.71       $0.00     $40,232.09    65.71%
   Active  E 602-43256-604 BOND PRINCIP       $48,862.32       $47,918.00      $1,382.45       $0.00        $944.32    98.07%
   Active  E 602-43256-605 LOAN PRINCIPA      $99,750.00            $0.00          $0.00       $0.00     $99,750.00     0.00%
   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        $8,883.00        $8,460.00          $0.00       $0.00        $423.00    95.24%
   Active  E 602-43256-611 BOND INTERES       $24,505.00            $0.00          $0.00       $0.00     $24,505.00     0.00%
   Active  E 602-43256-612 LOAN INTERES        $7,880.00        $3,940.00          $0.00       $0.00      $3,940.00    50.00%
   Active  E 602-43256-614 BOND INTERES        $3,109.05        $1,517.51          $0.00       $0.00      $1,591.54    48.81%


                                                                                                                                 144
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                                                 CITY OF KENYON
                                                                                                                       Page 11
                                              *Expenditure Guideline©


                                                Current Period: MARCH 2026

                                                        2026            2026          MARCH       Enc           2026 % of YTD
                                                 YTD Budget          YTD Amt         MTD Amt   Current   YTD Balance   Budget
   Active   E 602-43256-615 BOND INTERES       $18,883.25        $9,620.55       $279.51        $0.00      $9,262.70    50.95%
   Active   E 602-43256-616 BOND INTERES       $26,690.00       $32,112.16        $15.16        $0.00     -$5,422.16   120.32%
   Active   E 602-43256-617 BOND INTERES            $0.00            $0.00          $0.00       $0.00          $0.00     0.00%
   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%
   Active   E 602-47000-620 FISCAL AGENT            $0.00            $0.00          $0.00       $0.00          $0.00     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       $829,622.42      $284,297.28     $76,159.94       $0.00    $545,325.14    34.27%
ELECTRIC
   Active   E 603-49400-142 UNEMPLOYME              $0.00            $0.00          $0.00       $0.00          $0.00     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      $139,518.91     $11,637.93       $0.00    $710,481.09    16.41%
   Active   E 603-49550-651 CAPX INVESTM            $0.00            $0.00          $0.00       $0.00          $0.00     0.00%
   Active   E 603-49550-656 TRANSMISSION      $300,000.00       $44,133.93        $872.70       $0.00    $255,866.07    14.71%
   Active   E 603-49550-665 CAPACITY CRE            $0.00       -$6,277.84     ($2,445.61)      $0.00      $6,277.84     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        $1,323.77      $1,323.77       $0.00     $40,676.23     3.15%
   Active   E 603-49551-329 RTU/DATA TRA        $6,560.00        $2,513.17        $845.08       $0.00      $4,046.83    38.31%
   Active   E 603-49551-379 UTILITIES-ELEC     $16,890.00       $10,314.23      $3,380.60       $0.00      $6,575.77    61.07%
   Active   E 603-49551-425 DEPRECIATION       $45,000.00       $13,750.44     $13,750.44       $0.00     $31,249.56    30.56%
   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          $175.34        ($32.21)      $0.00      $3,824.66     4.38%
   Active   E 603-49560-223 BUILDING REPA           $0.00            $0.00          $0.00       $0.00          $0.00     0.00%
   Active   E 603-49560-240 SMALL TOOLS           $500.00            $0.00          $0.00       $0.00        $500.00     0.00%
   Active   E 603-49560-383 UTILITIES-NATU      $1,800.00          $778.32        $131.28       $0.00      $1,021.68    43.24%
   Active   E 603-49560-420 DEPRECIATION        $7,012.00        $2,729.85      $2,729.85       $0.00      $4,282.15    38.93%
   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           $95.18         $95.18       $0.00        -$95.18     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            $0.00          $0.00       $0.00          $0.00     0.00%
   Active   E 603-49570-131 EMPLOYER H.S            $0.00            $0.00          $0.00       $0.00          $0.00     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        $5,000.00            $0.00          $0.00       $0.00      $5,000.00     0.00%
   Active   E 603-49570-212 MOTOR FUELS,        $8,000.00        $1,099.48       ($362.06)      $0.00      $6,900.52    13.74%
   Active   E 603-49570-220 REPAIR & MAIN      $15,000.00          $150.00        $150.00       $0.00     $14,850.00     1.00%
   Active   E 603-49570-228 DISTRIB EXPEN      $15,000.00           $97.63         $97.63       $0.00     $14,902.37     0.65%
   Active   E 603-49570-378 UTILITIES-WAT         $500.00            $0.00          $0.00       $0.00        $500.00     0.00%
   Active   E 603-49570-379 UTILITIES-ELEC      $1,000.00            $0.00          $0.00       $0.00      $1,000.00     0.00%
   Active   E 603-49570-383 UTILITIES-NATU      $1,000.00          $634.52         $96.47       $0.00        $365.48    63.45%


                                                                                                                                  145
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                                             CITY OF KENYON
                                                                                                                  Page 12
                                          *Expenditure Guideline©


                                            Current Period: MARCH 2026

                                                    2026           2026          MARCH       Enc           2026 % of YTD
                                             YTD Budget         YTD Amt         MTD Amt   Current   YTD Balance   Budget
Active   E 603-49570-385 UTILITIES-SEW        $900.00           $0.00          $0.00       $0.00        $900.00     0.00%
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     $25,000.00           $0.00          $0.00       $0.00     $25,000.00     0.00%
Active   E 603-49570-414 OSHA/SAFETY       $12,000.00         $618.71        $158.55       $0.00     $11,381.29     5.16%
Active   E 603-49570-420 DEPRECIATION      $52,000.00      $10,464.75     $10,464.75       $0.00     $41,535.25    20.12%
Active   E 603-49570-439 GOPHER STAT        $1,000.00          $45.67          $0.00       $0.00        $954.33     4.57%
Active   E 603-49570-490 DONATIONS          $2,000.00       $1,000.00       ($500.00)      $0.00      $1,000.00    50.00%
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    $161,170.00      $46,235.53     $21,204.47       $0.00    $114,934.47    28.69%
Active   E 603-49590-102 SALARIES - OV     $45,000.00       $9,447.22      $1,950.89       $0.00     $35,552.78    20.99%
Active   E 603-49590-112 SALARIES - AD     $51,840.00      $10,211.94      $3,403.84       $0.00     $41,628.06    19.70%
Active   E 603-49590-115 SALARIES - CO      $4,430.00           $0.00          $0.00       $0.00      $4,430.00     0.00%
Active   E 603-49590-121 PERA - EMPLO      $19,350.00       $4,359.66      $1,412.25       $0.00     $14,990.34    22.53%
Active   E 603-49590-122 FICA - EMPLOY     $20,080.00       $4,291.95      $1,383.65       $0.00     $15,788.05    21.37%
Active   E 603-49590-130 INSURANCE - M     $97,930.00      $28,179.57      $8,758.36       $0.00     $69,750.43    28.78%
Active   E 603-49590-131 EMPLOYER H.S      $15,000.00       $2,838.64          $0.00       $0.00     $12,161.36    18.92%
Active   E 603-49590-136 MN Paid Leave      $1,150.00         $127.88         $41.42       $0.00      $1,022.12    11.12%
Active   E 603-49590-142 UNEMPLOYME             $0.00           $0.00     ($1,467.75)      $0.00          $0.00     0.00%
Active   E 603-49590-150 INSURANCE - W      $2,440.00           $0.00          $0.00       $0.00      $2,440.00     0.00%
Active   E 603-49590-200 OFFICE SUPPLI      $1,500.00           $0.00          $0.00       $0.00      $1,500.00     0.00%
Active   E 603-49590-201 MAINT CONT/S       $2,500.00       $2,959.43          $0.00       $0.00       -$459.43   118.38%
Active   E 603-49590-202 BILLING SUPPLI     $2,300.00           $0.00          $0.00       $0.00      $2,300.00     0.00%
Active   E 603-49590-210 OPERATING SU      $10,000.00         $938.79        ($36.63)      $0.00      $9,061.21     9.39%
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       $2,303.51        $479.49       $0.00      $2,696.49    46.07%
Active   E 603-49590-301 AUDITING          $13,000.00       $4,250.00      $4,250.00       $0.00      $8,750.00    32.69%
Active   E 603-49590-302 SAFETY CLASS/      $6,500.00       $2,052.66        $973.80       $0.00      $4,447.34    31.58%
Active   E 603-49590-303 ENGINEERING            $0.00           $0.00          $0.00       $0.00          $0.00     0.00%
Active   E 603-49590-304 LEGAL              $2,000.00           $0.00     ($1,203.20)      $0.00      $2,000.00     0.00%
Active   E 603-49590-309 COMPUTER SU        $2,500.00         $326.18        $112.12       $0.00      $2,173.82    13.05%
Active   E 603-49590-311 CONFERENCE        $15,000.00       $9,268.06      $2,987.50       $0.00      $5,731.94    61.79%
Active   E 603-49590-321 UTILITIES-PHO      $2,000.00       $1,007.55        $335.85       $0.00        $992.45    50.38%
Active   E 603-49590-322 POSTAGE/MAILI      $7,000.00       $2,629.32      $1,024.00       $0.00      $4,370.68    37.56%
Active   E 603-49590-324 OUTSIDE SERVI      $6,500.00      $22,728.72      $9,852.34       $0.00    -$16,228.72   349.67%
Active   E 603-49590-326 GARBAGE FEE            $0.00           $0.00          $0.00       $0.00          $0.00     0.00%
Active   E 603-49590-331 TRAVEL EXPEN           $0.00           $0.00       ($539.79)      $0.00          $0.00     0.00%
Active   E 603-49590-335 MISC BANK CH         $500.00         $134.75         $40.70       $0.00        $365.25    26.95%
Active   E 603-49590-339 PAY PAL/SQUA         $500.00          $21.43         $13.88       $0.00        $478.57     4.29%
Active   E 603-49590-360 INSURANCE - P     $89,010.00           $0.00          $0.00       $0.00     $89,010.00     0.00%
Active   E 603-49590-420 DEPRECIATION           $0.00           $0.00          $0.00       $0.00          $0.00     0.00%
Active   E 603-49590-430 MISCELLANEO        $3,000.00         $157.25          $0.00       $0.00      $2,842.75     5.24%
Active   E 603-49590-432 BAD DEBT EXP       $4,000.00           $0.00          $0.00       $0.00      $4,000.00     0.00%
Active   E 603-49590-433 DUES AND SUB       $5,000.00       $3,731.75         $13.75       $0.00      $1,268.25    74.64%
Active   E 603-49590-434 REG.COMPL. LI     $10,000.00         $106.63        $106.63       $0.00      $9,893.37     1.07%
Active   E 603-49590-435 CMMPA DUES        $20,000.00           $0.00     ($1,500.00)      $0.00     $20,000.00     0.00%
Active   E 603-49590-501 CAPITAL OUTL           $0.00           $0.00          $0.00       $0.00          $0.00     0.00%


                                                                                                                             146
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                                               CITY OF KENYON
                                                                                                                        Page 13
                                            *Expenditure Guideline©


                                                Current Period: MARCH 2026

                                                       2026            2026          MARCH       Enc             2026 % of YTD
                                                 YTD Budget         YTD Amt         MTD Amt   Current    YTD Balance    Budget
   Active E 603-49590-505 GIS Operation a       $5,000.00         $242.20      ($200.00)       $0.00        $4,757.80     4.84%
   Active E 603-49590-719 TRANSFER-INT         $36,147.00           $0.00         $0.00        $0.00       $36,147.00     0.00%
   Active E 603-49590-726 SHARED FAC &         $65,000.00      $65,000.00    $65,000.00        $0.00            $0.00   100.00%
   Active E 603-49595-316 CONSERVATIO           $3,500.00         $350.00       $175.00        $0.00        $3,150.00    10.00%
   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%
   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           $0.00         $0.00        $0.00            $0.00     0.00%
   Active E 603-49600-750 LOSS ON CAPIT             $0.00           $0.00         $0.00        $0.00            $0.00     0.00%
   Active E 603-49700-727 TRANSFER TO          $65,000.00      $62,808.51         $0.00        $0.00        $2,191.49    96.63%
                        Total ELECTRIC      $2,236,409.00     $509,875.19   $160,966.92        $0.00    $1,726,533.81    22.80%
STORM SEWER
   Active E 605-43251-101 SALARIES - RE       $15,570.00        $4,413.55      $1,743.24       $0.00      $11,156.45     28.35%
   Active E 605-43251-102 SALARIES - OV        $3,000.00          $358.90        $125.91       $0.00       $2,641.10     11.96%
   Active E 605-43251-121 PERA - EMPLO         $1,390.00          $323.88        $107.04       $0.00       $1,066.12     23.30%
   Active E 605-43251-122 FICA - EMPLOY        $1,420.00          $321.80        $106.02       $0.00       $1,098.20     22.66%
   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        $6,100.00        $1,815.93        $585.39       $0.00       $4,284.07     29.77%
   Active E 605-43251-131 EMPLOYER H.S         $1,500.00          $171.18          $0.00       $0.00       $1,328.82     11.41%
   Active E 605-43251-136 MN Paid Leave           $80.00            $9.50          $3.12       $0.00          $70.50     11.88%
   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          $250.00            $0.00          $0.00       $0.00         $250.00      0.00%
   Active E 605-43251-212 MOTOR FUELS,         $1,500.00            $0.00          $0.00       $0.00       $1,500.00      0.00%
   Active E 605-43251-252 BEER                     $0.00            $0.00          $0.00       $0.00           $0.00      0.00%
   Active E 605-43251-307 CONTRACT SE         $12,810.00            $0.00          $0.00       $0.00      $12,810.00      0.00%
   Active E 605-43251-360 INSURANCE - P          $370.00            $0.00          $0.00       $0.00         $370.00      0.00%
   Active E 605-43251-400 REPAIRS AND          $5,000.00          $678.00          $0.00       $0.00       $4,322.00     13.56%
   Active E 605-43251-420 DEPRECIATION        $53,778.00       $14,419.26     $14,419.26       $0.00      $39,358.74     26.81%
   Active E 605-43251-430 MISCELLANEO              $0.00            $0.00          $0.00       $0.00           $0.00      0.00%
   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        $32,157.28       $21,715.24     ($8,910.74)      $0.00      $10,442.04     67.53%
   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         $1,323.00        $1,260.00          $0.00       $0.00          $63.00     95.24%
   Active E 605-43251-611 BOND INTERES         $9,207.50            $0.00          $0.00       $0.00       $9,207.50      0.00%
   Active E 605-43251-614 BOND INTERES           $463.05          $226.01          $0.00       $0.00         $237.04     48.81%
   Active E 605-43251-615 BOND INTERES        $12,427.45        $4,359.84     ($1,787.69)      $0.00       $8,067.61     35.08%
   Active E 605-43251-617 BOND INTERES             $0.00            $0.00          $0.00       $0.00           $0.00      0.00%
   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            $0.00          $0.00       $0.00           $0.00      0.00%
                   Total STORM SEWER         $158,346.28       $50,073.09      $6,391.55       $0.00     $108,273.19     31.62%
LIQUOR
   Active E 609-49750-100 SALARIES - PA       $65,000.00       $16,004.94      $7,157.28       $0.00      $48,995.06     24.62%
   Active E 609-49750-101 SALARIES - RE       $71,450.00       $17,595.40      $6,132.26       $0.00      $53,854.60     24.63%
   Active E 609-49750-102 SALARIES - OV            $0.00          $110.25         $41.34       $0.00        -$110.25      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%


                                                                                                                                   147
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                                                 CITY OF KENYON
                                                                                                                       Page 14
                                              *Expenditure Guideline©


                                                  Current Period: MARCH 2026

                                                         2026            2026         MARCH       Enc           2026 % of YTD
                                                   YTD Budget         YTD Amt        MTD Amt   Current   YTD Balance   Budget
   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         $10,230.00       $2,176.98       $770.10       $0.00      $8,053.02    21.28%
   Active   E 609-49750-122 FICA - EMPLOY        $10,440.00       $2,328.19       $829.35       $0.00      $8,111.81    22.30%
   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        $46,840.00      $13,395.96     $4,363.09       $0.00     $33,444.04    28.60%
   Active   E 609-49750-131 EMPLOYER H.S          $5,000.00       $1,275.00         $0.00       $0.00      $3,725.00    25.50%
   Active   E 609-49750-136 MN Paid Leave           $600.00          $69.66        $24.84       $0.00        $530.34    11.61%
   Active   E 609-49750-142 UNEMPLOYME                $0.00           $0.00         $0.00       $0.00          $0.00     0.00%
   Active   E 609-49750-150 INSURANCE - W         $1,710.00           $0.00         $0.00       $0.00      $1,710.00     0.00%
   Active   E 609-49750-208 SERVING SUPP          $3,000.00         $208.52       $145.05       $0.00      $2,791.48     6.95%
   Active   E 609-49750-210 OPERATING SU          $8,500.00       $1,933.84       $372.65       $0.00      $6,566.16    22.75%
   Active   E 609-49750-251 LIQUOR              $193,000.00      $40,604.07    $16,457.03       $0.00    $152,395.93    21.04%
   Active   E 609-49750-252 BEER                $335,000.00      $75,052.65    $32,318.60       $0.00    $259,947.35    22.40%
   Active   E 609-49750-253 WINE                 $30,000.00       $3,398.65     $1,467.92       $0.00     $26,601.35    11.33%
   Active   E 609-49750-254 SODA, MIX, JUI       $16,000.00       $3,429.77       $952.11       $0.00     $12,570.23    21.44%
   Active   E 609-49750-256 TOBACCO              $15,000.00       $2,467.05       $715.86       $0.00     $12,532.95    16.45%
   Active   E 609-49750-257 FOOD/CONDIM           $4,000.00       $1,150.27       $307.20       $0.00      $2,849.73    28.76%
   Active   E 609-49750-258 FOOD/MERCHA          $30,000.00       $5,867.84     $1,584.95       $0.00     $24,132.16    19.56%
   Active   E 609-49750-260 THC PRODUCT           $4,200.00       $2,368.50       $200.00       $0.00      $1,831.50    56.39%
   Active   E 609-49750-308 OUTSIDE JANIT        $14,000.00       $2,768.48         $0.00       $0.00     $11,231.52    19.77%
   Active   E 609-49750-309 COMPUTER SU           $2,500.00       $1,252.36       $224.25       $0.00      $1,247.64    50.09%
   Active   E 609-49750-311 CONFERENCE              $800.00           $0.00         $0.00       $0.00        $800.00     0.00%
   Active   E 609-49750-321 UTILITIES-PHO         $4,000.00         $808.44       $246.15       $0.00      $3,191.56    20.21%
   Active   E 609-49750-325 SECURITY SYS          $1,000.00         $131.73        $43.91       $0.00        $868.27    13.17%
   Active   E 609-49750-327 PEST CONTROL          $1,000.00         $264.00        $88.00       $0.00        $736.00    26.40%
   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          $800.00         $116.35        $53.70       $0.00        $683.65    14.54%
   Active   E 609-49750-334 CREDIT CARD E        $17,000.00       $6,944.21     $2,282.73       $0.00     $10,055.79    40.85%
   Active   E 609-49750-340 ADVERTISING             $500.00          $17.00        $17.00       $0.00        $483.00     3.40%
   Active   E 609-49750-345 SPECIAL EVEN          $4,000.00           $0.00         $0.00       $0.00      $4,000.00     0.00%
   Active   E 609-49750-346 ROSE FEST             $8,000.00           $0.00         $0.00       $0.00      $8,000.00     0.00%
   Active   E 609-49750-360 INSURANCE - P         $3,390.00           $0.00         $0.00       $0.00      $3,390.00     0.00%
   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       $2,267.88       $208.80       $0.00      $9,732.12    18.90%
   Active   E 609-49750-383 UTILITIES-NATU        $1,100.00       $1,364.66       $322.36       $0.00       -$264.66   124.06%
   Active   E 609-49750-384 UTILITIES-REFU        $1,500.00         $414.48       $138.16       $0.00      $1,085.52    27.63%
   Active   E 609-49750-385 UTILITIES-SEW         $2,700.00       $1,302.13       $983.18       $0.00      $1,397.87    48.23%
   Active   E 609-49750-390 TAP CLEANING          $1,000.00         $144.00        $72.00       $0.00        $856.00    14.40%
   Active   E 609-49750-400 REPAIRS AND           $4,000.00         $565.00       $565.00       $0.00      $3,435.00    14.13%
   Active   E 609-49750-418 UNIFORMS                $500.00           $0.00         $0.00       $0.00        $500.00     0.00%
   Active   E 609-49750-420 DEPRECIATION         $14,480.00       $4,646.61     $4,646.61       $0.00      $9,833.39    32.09%
   Active   E 609-49750-430 MISCELLANEO             $100.00          $21.61         $0.00       $0.00         $78.39    21.61%
   Active   E 609-49750-431 CASH SHORT/O            $100.00           $6.02        ($4.53)      $0.00         $93.98     6.02%
   Active   E 609-49750-433 DUES AND SUB            $800.00         $425.00      ($250.00)      $0.00        $375.00    53.13%
   Active   E 609-49750-501 CAPITAL OUTL        $200,000.00      $91,640.79    $24,598.84       $0.00    $108,359.21    45.82%
   Active   E 609-49750-725 TRANSFER TO          $20,000.00      $20,000.00    $20,000.00       $0.00          $0.00   100.00%
                             Total LIQUOR     $1,172,140.00     $324,538.29   $128,075.79       $0.00    $847,601.71    27.69%
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%


                                                                                                                                  148
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                                              CITY OF KENYON
                                                                                                                     Page 15
                                           *Expenditure Guideline©


                                               Current Period: MARCH 2026

                                                       2026           2026        MARCH       Enc             2026 % of YTD
                                                YTD Budget         YTD Amt       MTD Amt   Current    YTD Balance    Budget
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           $0.00        $0.00       $0.00            $0.00     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           $0.00        $0.00       $0.00            $0.00     0.00%
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           $0.00        $0.00       $0.00            $0.00     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           $0.00        $0.00       $0.00            $0.00     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           $0.00        $0.00       $0.00            $0.00     0.00%
                          Report Total     $7,969,885.78   $2,088,228.04   $144,623.32      $0.00    $5,881,657.74    26.20%




                                                                                                                                149
 Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE:                       June 9, 2026

SUBMITTED BY:               Holli Gudknecht, Administration

ITEM TYPE:                  New Business

AGENDA SECTION:             NEW BUSINESS

SUBJECT:                    2027 Budget Preview

SUGGESTED ACTION:

ATTACHMENTS:
Budget Kickoff Slides.pdf




                                                              150
      2027 Budget Preview
         June 9, 2026




151
      Today’s Agenda
      •   Budget Timeline
      •   Known Factors
      •   City Council Priorities




                                    2




152
                 Date                Description
                 June 16, 2026       Abdo and Scott meet with dept
                                     heads
                 July 14, 2026       Budget work session-Preliminary
                                     Budget and tax levy
                 August 11, 2026     Budget work session-Preliminary
                                     Budget and tax levy (If needed)
       Budget    September 8, 2026   Preliminary adoption of budget
      Timeline   October 13, 2026
                                     and property tax levy
                                     Enterprise Fund Budgets

                 November 10, 2026 Budget work session-Final
                                   Budget and tax levy (If needed)

                 December 8, 2026    Public input meeting, final
                                     adoption of budget and property
                                     tax levy




153
               Known Factors
      • Health Insurance is expected to increase
        approximately 5%.
      • Cost of Living will increase by approximately
        3%.
      • Worker compensation and insurance
        premiums will increase by approximately 5%.
      • Fuel prices and utilities are expected to
        increase approximately 5%.
      • This will be the 2nd year of MN Paid Leave.




                                                        4




154
      City Council Priorities                       5




        • Any changes to services or programming?
             • Additional services offered?




155
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE:                June 9, 2026

SUBMITTED BY:        Holli Gudknecht, Administration

ITEM TYPE:           Miscellaneous

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

SUBJECT:             FYI 6/9/26

SUGGESTED ACTION:

ATTACHMENTS:




                                                       156