Packet text, August 20, 2024

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                                AGENDA
                      CITY COUNCIL REGULAR SESSION
                              August 20, 2024
                                 7:00 PM
I.      CALL TO ORDER AND ROLL CALL

II.     CITIZEN COMMENTS

III.    ADOPT AGENDA

        III.A   Agenda for council meeting 8/20/24
                Summary Report
                8-20-24 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.

V.      APPROVAL OF MINUTES and APPOINTMENTS

        V.A     City Council Meeting Minutes of July 9, 2024

                City Council Work Session Meeting Minutes of July 30, 2024

                Summary Report
                7-9-24 Minutes.doc
                7-30-24 City Council Work Session.docx

VI.     PRESENTATIONS/PUBLIC HEARINGS
        RECOGNITIONS/PROCLAMATIONS

VII.    ENGINEERING

        VII.A Pearl Creek & Gates Ave Utility Improvements
              Summary Report
              01.1_RCA_Pearl Creek & Gates Ave Utility Improvements.pdf
              01.2_Pearl Creek Pay App No. 7.pdf

        VII.B   2025 Street & Utility Improvements
                Summary Report
                02.1_RCA_2025 Street & Utility Improvements.pdf
                02.2_2025 Project Locations.pdf

VIII.   LEGAL

IX.     FINANCIAL



                                                                                                           1
        IX.A   FINANCIALS 8/20/24
               Summary Report
               August CITY OF KENYON Expense Summary.pdf
               August CITY OF KENYON Revenue Summary.pdf

X.      OLD BUSINESS

XI.     NEW BUSINESS

        XI.A   Revised Policy #7 – Employee Evaluation
               Summary Report
               ADMINISTRATIVE POLICY NO. 7 REVISED.docx
               admin policy #7 REVISED Aug. 2024.doc

        XI.B   Approve Administrative Policy #34 – Purchasing
               Summary Report
               ADMINISTRATIVE POLICY NO. 34.docx
               ADMINPOLICY#34 Purchasing Policy.docx

        XI.C   Approve Administrative Policy #35 – Fixed Asset Record System
               Summary Report
               ADMINISTRATIVE POLICY NO. 35.docx
               ADMINPOLICY#35 Fixed Asset Record System.docx

        XI.D   Approve Classification and Compensation Plan for Kenyon
               Summary Report
               CLASSIFICATION AND COMPENSATION PLAN.docx
               CLASSIFICATION AND COMPENSATION PLAN2.docx.pdf

        XI.E   TIF 4-4 Fund Transfer
               Summary Report
               TIF 4-4 Fund Transfer.docx

        XI.F   Resolution 2024-19: Committing Capital Fund Balances
               Summary Report
               Fund Transfers Budget (003) (002).docx
               Resolution 2024-19 Committing Capital Fund Balances.docx

XII.    F.Y.I. - Department Updates

        XII.A FYI 8/20/24
              Summary Report
              FYI 8-20-24.pdf

XIII.   COUNCIL AND STAFF GENERAL COMMENTS

XIV.    ADJOURNMENT




                                                                               2
                                                                   AGENDA ITEM NO. III.A


 Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE:                         August 20, 2024

SUBMITTED BY:                 Holli Gudknecht, Administration

ITEM TYPE:                    Agenda

AGENDA SECTION:               ADOPT AGENDA

SUBJECT:                      Agenda for council meeting 8/20/24

SUGGESTED ACTION:             MOTION NEEDED

ATTACHMENTS:
8-20-24 Agenda Council Meeting.docx




                                                                                           3
                                           AGENDA
                                    CITY COUNCIL MEETING
                                         August 20, 2024

Recite Pledge of Allegiance

7:00.          I.      CALL TO ORDER AND ROLL CALL

              II.      CITIZEN COMMENTS

              III.     ADOPT AGENDA

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

              V. **APPROVAL OF MINUTES and APPOINTMENTS
                   A. City Council Meeting Minutes of July 9, 2024
                   B. City Council Work Session Meeting Minutes of July 30, 2024

              VI.      PRESENTATIONS/PUBLIC HEARINGS
                       RECOGNITIONS/PROCLAMATIONS

              VII.     ENGINEERING
                       A. 2025 Street and Utility Improvements
                       B. Pearl Creek & Gates Avenue Utility Improvements
                          1. Pay Application #7 to BCM Construction

              VIII. LEGAL

              IX.       FINANCIAL
                     ** A. July 2024 Treasurer’s Report
                     ** B. Payment of Claims

              X.       OLD BUSINESS

              XI.      NEW BUSINESS
                       A. Revised Policy #7 – Employee Evaluation
                       B. Approve Administrative Policy #34 – Purchasing
                       C. Approve Administrative Policy #35 – Fixed Asset Record System
                       D. Approve Classification and Compensation Plan for Kenyon
                       E. TIF 4-4 Fund Transfer
                       F. Resolution 2024-19: Committing Capital Fund Balances

              XII.     OTHER BUSINESS
                       A. Schedule of Upcoming Meetings
                          1. City Council Meeting: Tuesday, September 9 @ 7 p.m
                                                                                                                            4
XIII. COUNCIL AND STAFF GENERAL COMMENTS

XIV. ADJOURNMENT




                                           5
                                                                    AGENDA ITEM NO. V.A


 Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE:                          August 20, 2024

SUBMITTED BY:                  Holli Gudknecht, Administration

ITEM TYPE:                     Minutes

AGENDA SECTION:                APPROVAL OF MINUTES and APPOINTMENTS

SUBJECT:                       City Council Meeting Minutes of July 9, 2024

                               City Council Work Session Meeting Minutes of July 30, 2024

SUGGESTED ACTION:              MOTION NEEDED

ATTACHMENTS:
7-9-24 Minutes.doc
7-30-24 City Council Work Session.docx




                                                                                            6
Pursuant to due call and notice thereof, a City Council Meeting was duly held in the City Council chambers
at 7:00 p.m. on the 9th day of July 2024. The meeting was called to order by Mayor Henke.
The following members were present: Mayor Doug Henke, Council Members Kim Helgeson, Lee Sjolander,
and Molly Ryan
Absent: Mary Bailey
Also present: Interim Administrator Frank Boyles, Administrative Assistant Holli Gudknecht, Finance
Director Whitney Kyllo, Engineer Derek Olinger, Public Works Director Wayne Ehrich, City Attorney Scott
Riggs, Officer Brian Homeier, Jeremy Flotterud, Tyler See, Dana Callstrom, Lynn & Carolee Miller

The meeting opened with the Pledge of Allegiance.

CITIZEN COMMENT
Jeremy Flotterud, Wanamingo City Council member, approached the Kenyon city council with the idea of
possibly looking into the City of Kenyon servicing the City of Wanamingo for police services. If Kenyon is
interested, he would like us to put some numbers together for costs.

ADOPT AGENDA
Deletion: / XI / New Business / F / Transient Merchant/Solicitor Peddler License Fee Waiver
Motion by Ryan seconded by Helgeson to approve the amended agenda. Motion carried 4-0-0.

CONSENT AGENDA
Motion by Helgeson seconded by Sjolander to approve the Consent Agenda, which includes payment of
check numbers 76168 through 76245; 4993E through 5047E. Motion carried 4-0-0.

PRESENTATIONS/PUBLIC HEARINGS/RECOGNITIONS/PROCLAMATIONS
Summary of 2023 City Audit - Tyler See - Abdo
Tyler See presented a summary of the 2023 City and KMU audits and an overview of the overall City
financial condition. The city received an “unmodified” or clean opinion on the audit.

ENGINEERING
Pearl Creek & Gates Avenue Utility Improvements
Engineer Olinger stated that electrical work is nearly completed on the lift station. The project is
expected to be completed by mid-August.
Pay Application #6 to BCM Construction
Motion by Ryan second by Helgeson to approve pay request No. 6 to BCM Construction in the amount
of $112,532.25 for work completed through June 28, 2024. Motion carried 4-0-0.

LEGAL
Development Agreement - 98 Gunderson Blvd Sanitary Sewer Reroute
Engineer Olinger stated that Dollar General had proposed a new building and other site improvements
directly over an existing public sanitary sewer main. Rerouting of the main would be needed to allow for
construction. Riggs and Olinger drafted a development agreement defining the essential terms for the
developer to complete this relocation. The draft is currently being reviewed by the developer.
Motion by Sjolander seconded by Helgeson approving the development agreement for the 98 Gunderson
Blvd sanitary sewer rerouting subject to final review by Interim Administrator Boyles, Engineer Olinger, and
Attorney Riggs. Motion carried 4-0-0.

Kenyon City Code 900.11 Animal Control - Number of Animals
Attorney Riggs stated that revisions were made to city code 900.11 on animal control limiting the number of
dogs or cats over six months of age to three. The existing ordinance had some unclear and problematic
                                                                                                               7
aspects that needed to be clarified.

Motion by Sjolander seconded by Helgeson to adopt Ordinance 105 amending Section 900.11 of the city
code. Motion carried 4-0-0.

South Central Service Cooperative Contract
Attorney Riggs stated that a special council meeting was held on June 20, 2024, to select a firm to
oversee the process of hiring a full-time city administrator. South-Central Service Cooperative was
selected to oversee this process. They provided a draft contract to the city, which was submitted to the
city attorney’s office for review and revision.
Motion by Sjolander seconded by Ryan to approve the agreement for services contract with South-
Central Service Cooperative for $14,500.00. Motion carried 4-0-0.

OLD BUSINESS

NEW BUSINESS
Payoff City Hall Roof Loan to KMU
Finance Director Kyllo recommended paying off the city hall roof loan to KMU. The city has the money
available to pay off the loan amount of $53,000. The interest savings by paying the loan off early would be
$4,979.
Motion by Helgeson seconded by Ryan to approve the payoff of the city hall roof loan of $53,000 to KMU.
Motion carried 4-0-0.

Approve Rose Fest Events
Street Dance Permit – Municipal Liquor Store
Park & Rec – Liquor Permit for Depot Park
Parade Permit
Street Closures
Car Show (Informational)
KW Athletic Booster Club 5K Run/Walk
Motion by Ryan second by Helgeson to approve the Rose Fest requests including: street dance permit -
Municipal Liquor Store, parade permit, street closures, 5K run/walk route, and Depot Park liquor permit for
the Park and Rec committee. Motion carried 4-0-0.

Resolution 2024-17 Approving Election Judges for 2024
Motion by Helgeson seconded by Ryan to adopt Resolution 2024-17: Appointing Election Judges for 2024.
Motion carried 4-0-0.

On-Sale Liquor License (New)- Cahill Bistro Bar
Motion by Sjolander second by Helgeson to issue a liquor license including Sunday and outdoor service
area sales to Cahill Bistro Bar. Motion carried 4-0-0.

Street Closure – Whitetail Block Party
Carolee Miller requested to close Whitetail Lane on Saturday, July 20, 2024, from 4:00 pm to 8:00 pm for a
neighborhood block party and fundraiser for the Linaman family, who recently lost their house to a fire.
Motion by Ryan seconded by Helgeson to approve the closure of Whitetail Lane on Saturday, July 20, 2024,
from 4:00 pm to 8:00 pm. Motion carried 4-0-0.

Resolution 2024-18 Accepting Kenyon Fire Relief Association Donations to the City of Kenyon
Motion by Sjolander seconded by Helgeson to adopt Resolution 2024-18 accepting donations of $38,764.00
                                                                                                              8
from the Kenyon Fire Relief Association to the City to be used for specified items. Motion carried 4-0-0.

Set Council Work Session to Review 2025 Draft Budget
Finance Director Kyllo requested that a work session be set up to review the 2024 draft budget. Tuesday,
July 30 at 1:00 pm was tentatively set up.

Approval to Proceed with Door Installation Between City Council Chambers and Library
Interim Administrator Boyles stated that the Kenyon Public Library Board requested that a door be
installed between the library and the city council chambers. The library uses the city council
chambers for programming space and has increased programming over the last few years. Installing
this door would eliminate the distractions for city staff during library events. The library board
approved a quote in the amount of $3977.00 from L and M Construction.
Motion by Ryan seconded by Helgeson to approve the door installation as requested by the library
board using library board funds. Motion carried 4-0-0.

Schedule of Upcoming Meetings
KMU Meeting: Tuesday, July 16 @ 4:00 p.m.
EDA Meeting: Tuesday, July 23 @ 8:00 a.m.
City Council Meeting: Tuesday, August 20 @ 7 p.m.

COUNCIL AND STAFF GENERAL COMMENTS
Council Member Helgeson stated that Rose Fest plans were coming together.

Council Member Sjolander thanked city staff for their work and the police department for solving city crime.

Council Member Ryan stated Rose Fest was coming and hopefully the rain would hold off for it.

Fire Chief Ehrich reminded everyone of National Night Out that will be held August 6.



Motion by Ryan seconded by Helgeson to adjourn the meeting at 7:59 pm. Motion carried 4-0-0.




Holli Gudknecht, Administrative Assistant                    Douglas Henke, Mayor




                                                                                                               9
Pursuant to due call and notice thereof, a City Council Work Session was duly held in the City
Council chambers at 1:00 p.m. on the 30th day of July 2024. The following members were present:
Mayor Doug Henke, Council Members: Kim Helgeson, Mary Bailey, and Lee Sjolander
Via Zoom: Molly Ryan
Also, present: Interim City Administrator Frank Boyles, Administrative Assistant Holli Gudknecht,
Public Works Superintendent Wayne Ehrich, Library Director Michelle Otte, Police Chief Jeff
Sjoblom, Liquor Store Manager Matt Bartel, Finance Director Whitney Kyllo, and Operations
Superintendent Eggert

Mayor Henke called the work session to order at 1:00 pm. The purpose of the work session was
to review the draft 2025 levy and department budgets funded by the levy.

Review Proposed 2025 Budget and Levy
Kyllo reviewed the local government aid which is received annually from the State. She also
reviewed the small-town aid. Twenty thousand dollars was added to the Economic Development
Authority budget for 3 to 5 façade improvement programs.

Currently, the city allocates property and liability costs to each individual fund (police, streets, pool,
city administration). It may be best to lump them together in the general fund instead of in each
individual fund.

Most library line items remained flat. There will be increases in benefits and salaries per
council approval. A 10% increase in funding from the County will cover other library
expenses.

Liquor Store Manager Bartel stated there were no major increases for the liquor store. A
question for the future is whether the liquor store will begin offering THC products.

Police Chief Sjoblom provided an update on the police department proposed 2025 budget. He
stated that encrypted radios are needed. They cost $5,000 each. Funds were allocated in prior
years to purchase a new squad car that will be arriving in 2024. The police department will be
receiving local government aid in the amount of $36,000.

Fire Chief Wayne Ehrich provided a summary of the proposed 2025 Fire Department and First
Responder budgets. Motorola no longer supports their older radios, so $15,900 is being budgeted
for three new radios.

Public Works Superintendent Ehrich reviewed the proposed 2025 streets, sewer, parks, and
pool budgets. The F350 truck would be traded in for a F550 or F650, so the plow can be used
on both hard and class 5 surfaces. The skid steer loader would also be upgraded, but the
attachments would be kept. The utility costs for the sanitary sewer were increased. The GIS
cost of $1,500 was added. The pool costs are still increasing due to the price of chemicals.
The budget for chemical costs and utilities costs will be increased. It would cost $10,000 for
cameras at the pool and park. The pool rates need to be reviewed on for the 2025 year. The
suggestion was made for all mowing costs to be designated to the parks department rather than
spreading it out between the other departments. This would increase the fuel costs to the parks.

                                                                                                             10
The city council’s first priority is to hire a long-term competent city administrator, which will be
advertised August 14. The council’s second priority is the implementation of the comprehensive and
classification plan to retain full-time city employees. The plan does increase the wage figures in all
budgets. This will be discussed more at the August 2024 City council meeting.

Finance Director Kyllo stated that some leases were paid off in 2024, so that should reduce the
levy amount. CDs and investments are earning 5%, which has increased from .05%. The city
could look into applying for more grants to save money. Attorney and engineer costs increased
by 50%, so the budget for these items will be increased.

Discuss Options for Maximum 2025 Levy
The maximum proposed levy increase must be adopted by the council by the end of September.
The draft budget showed an 8% maximum levy, but this is only preliminary. After the maximum
levy is adopted, it cannot be increased but can be decreased. The final levy and budget must be
adopted by the end of December.


The meeting was adjourned at 3:10 p.m.




Holli Gudknecht, Deputy City Clerk                   Douglas Henke, Mayor




                                                                                                         11
                                                                  AGENDA ITEM NO.
                                                                  VII.A


 Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE:                         August 20, 2024

SUBMITTED BY:                 Holli Gudknecht, Engineering

ITEM TYPE:                    Engineering

AGENDA SECTION:               ENGINEERING

SUBJECT:                      Pearl Creek & Gates Ave Utility Improvements

SUGGESTED ACTION:             See attachments

ATTACHMENTS:
01.1_RCA_Pearl Creek & Gates Ave Utility Improvements.pdf
01.2_Pearl Creek Pay App No. 7.pdf




                                                                                    12
                           REQUEST FOR COUNCIL ACTION


 Agenda Item:            Department:           Requested Council Meeting Date:          Submitted By:
                         Engineering                     8/20/2024                      Derek Olinger

TITLE OF ISSUE: Pearl Creek & Gates Ave Utility Improvements
BACKGROUND AND SUPPLEMENTAL INFORMATION:
In the past month, BCM has installed the remainder of sanitary services, mains and manholes for the
project. The new lift station was started in mid-July. There are still a few minor control issues that will
be resolved prior to final completion; however, the lift station is operational, and sewer flow has been
diverted. The lift station driveway is also now paved, but this work is not included in the attached pay
application.

Major items of work remaining include final yard/turf restoration, disconnections from the old pearl
creek sewer line, and final televising/inspections of new sewer lines.

The attached pay application is recommended for approval.

SOURCE OF FUNDING: Project Financing
REQUESTED COUNCIL ACTION:
Motion Approving Pay Application #7 to BCM Construction ($335,092.09)




SUPPORTING DOCUMENTS ATTACHED:
  Resolution    Ordinance      Contract                              Minutes                OTHER
                                                                                              X




                                                                                                              13
Contractor's Application for Payment
  Owner:       CITY OF KENYON                                Owner's Project No.: N/A
  Engineer:    BOLTON & MENK                               Engineer's Project No.: 0H1.126462
  Contractor: BCM CONSTRUCTION                              Agency's Project No.: N/A
  Project:     2023 PEARL CREEK SANITARY SEWER & GATES AVE UTILITY IMPROVMENTS
  Contract:    N/A
 Application No.:             7                      Application Date:                 8/20/2024
 Application Period:       From               6/29/2024          to                     8/9/2024
          1. Original Contract Price                                                                      $               1,241,494.22
          2. Net change by Change Orders                                                                  $                  14,800.00
          3. Current Contract Price (Line 1 + Line 2)                                                     $               1,256,294.22
          4. Total Work completed and materials stored to date
             (Sum of Column G Lump Sum Total and Column J Unit Price Total)                               $               1,156,508.41
          5. Retainage
               a.    5%      X $ 1,156,508.41 Work Completed                                              $                  57,825.42
               b.    5%      X $                 - Stored Materials                                       $                        -
               c. Total Retainage (Line 5.a + Line 5.b)                                                   $                  57,825.42
          6. Amount eligible to date (Line 4 - Line 5.c)                                                  $               1,098,682.99
          7. Less previous payments                                                                       $                 763,590.90
          8. Amount due this application                                                                  $                 335,092.09
 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:     BCM CONSTRUCTION

 Signature:                                                                                      Date:
 Name:           AARON MILLER                                                                    Title:       PROJECT MANAGER

 Recommended by Engineer                                           Approved by Owner


 By:                                                               By:
 Name:      DEREK OLINGER, PE                                      Name:       FRANK BOYLES
 Title:     CITY ENGINEER                                          Title:      INTERIM CITY ADMINISTRATOR
 Date:                                                             Date:




                                              EJCDC C-620 Contractor's Application for Payment
                               (c) 2018 National Society of Professional Engineers for EJCDC. All rights reserved.                       14
 Progress Estimate - Unit Price Work                                                                                                                                                                                                                      Contractor's Application for Payment
 Owner:              CITY OF KENYON                                                                                                                                                                                                                      Owner's Project No.:              N/A
 Engineer:           BOLTON & MENK                                                                                                                                                                                                                     Engineer's Project No.:          0H1.126462
 Contractor:         BCM CONSTRUCTION                                                                                                                                                                                                                   Agency's Project No.:              N/A
 Project:            2023 PEARL CREEK SANITARY SEWER & GATES AVE UTILITY IMPROVMENTS
 Contract:           N/A

 Application No.:             7                                         Application Period:       From          06/29/24               to               08/09/24                                                                                            Application Date:            08/20/24
      A                                            B                                               C                  D               E                     F                    F1                       F2             G                 H                    I                       J             K             L
                                                                                                                      Contract Information                                            Previous Estimate                      Work Completed                                          Work
                                                                                                                                                                                                                                                                                 Completed and     % of
                                                                                                                                                                                                                      Estimated      Value of Work                               Materials Stored Value of Difference fron Bid
                                                                                                                                                   Value of Bid Item                                                  Quantity     Completed to Date   Materials Currently          to Date        Item         Estimate
   Bid Item                                                                                                                        Unit Price           (C X E)        Quantity Previous         Value Previous    Incorporated in       (E X G)        Stored (not in G)            (H + I)       (J / F)        (F - J)
     No.                                      Description                                     Item Quantity      Units                ($)                 ($)             Estimate                  Estimate          the Work             ($)                 ($)                     ($)          (%)            ($)
                                                                                                                                                      Original Contract
       1       MOBILIZATION                                                                             1.00   LS                     55,000.00            55,000.00                 0.75              41,250.00             0.92         50,600.00                                    50,600.00       92%           4,400.00
       2       CLEARING AND GRUBBING                                                                    1.00   LS                     13,125.00            13,125.00                 1.00              13,125.00             1.00         13,125.00                                    13,125.00      100%                  -
       3       REMOVE RIPRAP (P)                                                                       75.00   CY                         21.00              1,575.00               75.00               1,575.00            75.00          1,575.00                                     1,575.00      100%                  -
       4       SITE GRADING                                                                             1.00   LS                     30,000.00            30,000.00                 0.95              28,500.00             0.95         28,500.00                                    28,500.00       95%           1,500.00
       5       GEOGRID TYPE 1                                                                       1,130.00   SY                          1.75              1,977.50              955.00               1,671.25           955.00          1,671.25                                     1,671.25       85%             306.25
       6       AGGREGATE SURFACING CLASS 2                                                            630.00   TON                        25.00            15,750.00               630.00              15,750.00           630.00         15,750.00                                    15,750.00      100%                  -
       7       PAVEMENT/CURB/DRIVEWAY PATCHING                                                          1.00   LS                     26,500.00            26,500.00                 0.80              21,200.00             0.80         21,200.00                                    21,200.00       80%           5,300.00
       8       6" CONCRETE DRIVEWAY (REINFORCED)                                                      160.00   SY                        114.00            18,240.00                    -                      -           160.00         18,240.00                                    18,240.00      100%                  -
       9       BOLLARD                                                                                  4.00   EA                        252.00              1,008.00                   -                      -                -                 -                                            -                     1,008.00
      10       TRAFFIC CONTROL                                                                          1.00   LS                      4,500.00              4,500.00                0.65               2,925.00             0.92          4,140.00                                     4,140.00       92%             360.00
      11       EROSION & SEDIMENTATION CONTROL                                                          1.00   LS                     12,000.00            12,000.00                 0.85              10,200.00             0.85         10,200.00                                    10,200.00       85%           1,800.00
      12       STABILIZE & REESTABLISH TURF                                                             1.00   LS                     15,000.00            15,000.00                    -                      -             0.33          4,950.00                                     4,950.00       33%          10,050.00
      13       EXPLORATORY EXCAVATION                                                                  10.00   HOUR                      400.00              4,000.00                3.00               1,200.00             3.00          1,200.00                                     1,200.00       30%           2,800.00
      14       CONSTRUCTION ALLOWANCE                                                              35,000.00   UNIT                        1.00            35,000.00           22,259.20               22,259.20        23,074.20         23,074.20                                    23,074.20       66%          11,925.80
      15       HWY 60 MH & PIPE DISCONNECTIONS                                                          1.00   LS                      8,000.00              8,000.00                   -                      -                -                 -                                            -                     8,000.00
      16       REMOVE MANHOLE (SANITARY)                                                                3.00   EACH                    1,500.00              4,500.00                1.00               1,500.00             2.00          3,000.00                                     3,000.00       67%           1,500.00
      17       EXCAVATION - ROCK                                                                      180.00   CY                         84.00            15,120.00                83.00               6,972.00           103.00          8,652.00                                     8,652.00       57%           6,468.00
      18       DEWATERING                                                                               1.00   LS                     20,000.00            20,000.00                 0.70              14,000.00             1.00         20,000.00                                    20,000.00      100%                  -
      19       CONNECT TO EXISTING SANITARY SEWER MAIN                                                  2.00   EACH                      875.00              1,750.00                1.00                 875.00             3.00          2,625.00                                     2,625.00      150%            (875.00)
      20       CONNECT TO EXISTING SANITARY SEWER SERVICE                                               2.00   EACH                      600.00              1,200.00                1.00                 600.00             1.00            600.00                                       600.00       50%             600.00
      21       6" PVC PIPE DRAIN CLEANOUT                                                               3.00   EACH                      400.00              1,200.00                   -                      -             3.00          1,200.00                                     1,200.00      100%                  -
      22       8" PVC PIPE SEWER (CREEK CROSSING)                                                     157.00   LF                      1,400.00           219,800.00                    -                      -           157.00        219,800.00                                   219,800.00      100%                  -
      23       8" PVC PIPE SEWER                                                                      280.00   LF                         90.00            25,200.00               224.00              20,160.00           283.00         25,470.00                                    25,470.00      101%            (270.00)
      24       6" PVC SANITARY SERVICE PIPE                                                           304.00   LF                        102.00            31,008.00                12.00               1,224.00           299.00         30,498.00                                    30,498.00       98%             510.00
      25       4" FORCE MAIN PIPE                                                                   1,274.00   LF                         37.00            47,138.00             1,279.00              47,323.00         1,279.00         47,323.00                                    47,323.00      100%            (185.00)
      26       4" INSULATION                                                                           25.00   SY                         65.00              1,625.00                   -                      -                -                 -                                            -                     1,625.00
      27       CONST DRAINAGE STRUCTURE DES 4007 (MH A)                                                 1.00   EACH                    7,000.00              7,000.00                0.90               6,300.00             1.00          7,000.00                                     7,000.00      100%                  -
      28       CONST DRAINAGE STRUCTURE (MH B - AIR/VAC RELEASE)                                        1.00   EACH                    5,500.00              5,500.00                0.90               4,950.00             1.00          5,500.00                                     5,500.00      100%                  -
      29       CONST DRAINAGE STRUCTURE DES 4007 (MH C)                                                 1.00   EACH                    8,200.00              8,200.00                0.80               6,560.00             1.00          8,200.00                                     8,200.00      100%                  -
      30       CONST DRAINAGE STRUCTURE DES 4007 (MH D)                                                 1.00   EACH                    8,000.00              8,000.00                   -                      -             1.00          8,000.00                                     8,000.00      100%                  -
      31       REPLACE & ADJUST CASTING                                                                 1.00   EACH                    1,350.00              1,350.00                   -                      -                -                 -                                            -                     1,350.00
      32       CONSTRUCT 8" INSIDE DROP (MH C)                                                          1.00   EACH                    4,500.00              4,500.00                   -                      -             1.00          4,500.00                                     4,500.00      100%                  -
      33       CONSTRUCT 8" INSIDE DROP (MH D)                                                          1.00   EACH                    4,500.00              4,500.00                   -                      -             1.00          4,500.00                                     4,500.00      100%                  -
      34       SANITARY SEWER TRACER SYSTEM                                                             1.00   LS                      3,000.00              3,000.00                0.50               1,500.00             0.50          1,500.00                                     1,500.00       50%           1,500.00
      35       LIFT STATION & VALVE VAULT                                                               1.00   LS                    235,090.22           235,090.22                 0.90             211,581.20             0.95        223,335.71                                   223,335.71       95%          11,754.51
      36       ELECTRICAL (POWER EXTEN, BACKUP GEN, CONTROL, LIGHT, CONCRETE PADS)                      1.00   LS                    200,000.00           200,000.00                 0.85             170,000.00             0.95        190,000.00                                   190,000.00       95%          10,000.00
      37       GAS SERVICE ALLOWANCE                                                                8,000.00   UNIT                        1.00              8,000.00            8,000.00               8,000.00         8,000.00          8,000.00                                     8,000.00      100%                  -
      38       DISCONNECT EXISTING WATER MAIN                                                           1.00   EACH                      500.00                500.00                1.00                 500.00             1.00            500.00                                       500.00      100%                  -
      39       CONNECT TO EXISTING WATER MAIN                                                           5.00   EACH                    1,000.00              5,000.00                5.00               5,000.00             5.00          5,000.00                                     5,000.00      100%                  -
      40       HYDRANT (9' BURY)                                                                        1.00   EACH                    6,500.00              6,500.00                1.00               6,500.00             1.00          6,500.00                                     6,500.00      100%                  -
      41       4" GATE VALVE AND BOX                                                                    1.00   EACH                    2,000.00              2,000.00                1.00               2,000.00             1.00          2,000.00                                     2,000.00      100%                  -
      42       6" GATE VALVE AND BOX                                                                    2.00   EACH                    2,250.00              4,500.00                2.00               4,500.00             2.00          4,500.00                                     4,500.00      100%                  -
      43       8" GATE VALVE AND BOX                                                                    1.00   EACH                    3,000.00              3,000.00                1.00               3,000.00             1.00          3,000.00                                     3,000.00      100%                  -
      44       4" WATERMAIN                                                                            16.00   LF                        100.00              1,600.00               16.00               1,600.00            16.00          1,600.00                                     1,600.00      100%                  -


                                                                                                                                      EJCDC C-620 Contractor's Application for Payment
Unit Price                                                                                                             (c) 2018 National Society of Professional Engineers for EJCDC. All rights reserved.                                                                                                                1 of 2   15
 Progress Estimate - Unit Price Work                                                                                                                                                                                                                         Contractor's Application for Payment
 Owner:               CITY OF KENYON                                                                                                                                                                                                                        Owner's Project No.:              N/A
 Engineer:            BOLTON & MENK                                                                                                                                                                                                                       Engineer's Project No.:          0H1.126462
 Contractor:          BCM CONSTRUCTION                                                                                                                                                                                                                     Agency's Project No.:              N/A
 Project:             2023 PEARL CREEK SANITARY SEWER & GATES AVE UTILITY IMPROVMENTS
 Contract:            N/A

 Application No.:              7                                            Application Period:       From          06/29/24             to               08/09/24                                                                                             Application Date:            08/20/24
      A                                              B                                                 C                D               E                     F                    F1                       F2          G                 H                        I                       J             K             L
                                                                                                                        Contract Information                                            Previous Estimate                   Work Completed                                              Work
                                                                                                                                                                                                                                                                                    Completed and     % of
                                                                                                                                                                                                                Estimated      Value of Work                                        Materials Stored Value of Difference fron Bid
                                                                                                                                                    Value of Bid Item                                           Quantity     Completed to Date   Materials Currently                   to Date        Item         Estimate
   Bid Item                                                                                                                          Unit Price          (C X E)       Quantity Previous    Value Previous   Incorporated in       (E X G)        Stored (not in G)                     (H + I)       (J / F)        (F - J)
     No.                                       Description                                        Item Quantity       Units              ($)               ($)            Estimate             Estimate         the Work             ($)                 ($)                              ($)          (%)            ($)
      45       6" WATERMAIN                                                                               20.00   LF                        100.00            2,000.00             27.00            2,700.00           27.00            2,700.00                                           2,700.00      135%             (700.00)
      46       8" WATERMAIN                                                                              615.00   LF                         70.00          43,050.00             641.00           44,870.00          641.00          44,870.00                                           44,870.00      104%           (1,820.00)
      47       WATERMAIN FITTINGS                                                                        654.00   LB                         13.25            8,665.50            593.00            7,857.25          593.00            7,857.25                                           7,857.25        91%              808.25
      48       WATERMAIN TRACER SYSTEM                                                                     1.00   LS                      2,500.00            2,500.00               1.00           2,500.00            1.00            2,500.00                                           2,500.00      100%                    -
      49       6" NON-METALLIC CONDUIT                                                                   650.00   LF                         57.00          37,050.00             636.00           36,252.00          636.00          36,252.00                                           36,252.00        98%              798.00
      50       ELECTRICAL VAULT MANHOLE                                                                    1.00   EACH                  10,500.00           10,500.00                1.00          10,500.00            1.00          10,500.00                                           10,500.00      100%                    -
     1.01      PAVING MOBILIZATION                                                                         1.00   LS                      1,800.00            1,800.00                  -                  -               -                  -                                                    -                     1,800.00
     1.02      TYPE SP 12.5 WEARING COURSE MIXTURE (2,B) (SINGLE 3" LIFT)                                156.00   TON                       112.00          17,472.00                   -                  -               -                  -                                                    -                   17,472.00
                                                                                                              -               -                  -                  -                                                                         -                                                    -                             -
                                                                                                                           Original Contract Totals $   1,241,494.22                      $       788,979.90             92% $    1,141,708.41 $                    -               $ 1,141,708.41         92% $       99,785.81

                                                                                                                                                          Change Orders
    CO1-1      HAUL & DISPOSE CONCRETE RUBBLE                                                              400.00 C Y                         22.00           8,800.00                   400.00              8,800.00       400.00        8,800.00                                         8,800.00      100%                     -
    CO1-2      IMPORT FILL (REPLACING RUBBLE REMOVAL)                                                      400.00 C Y                         15.00           6,000.00                   400.00              6,000.00       400.00        6,000.00                                         6,000.00      100%                     -
                                                                                                                                                                     -                                                                           -                                                -                               -
                                                                                                                               Change Order Totals $         14,800.00                            $         14,800.00        100% $      14,800.00 $                         -      $     14,800.00      100% $               -

                                                                                                                                               Original Contract and Change Orders
                                                                                                                                     Project Totals $     1,256,294.22                            $     803,779.90            92% $    1,156,508.41   $                      -      $ 1,156,508.41        92% $         99,785.81




                                                                                                                                        EJCDC C-620 Contractor's Application for Payment
Unit Price                                                                                                               (c) 2018 National Society of Professional Engineers for EJCDC. All rights reserved.                                                                                                                  2 of 2   16
                                                                   AGENDA ITEM NO.
                                                                   VII.B


 Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE:                         August 20, 2024

SUBMITTED BY:                 Holli Gudknecht, Engineering

ITEM TYPE:                    Engineering

AGENDA SECTION:               ENGINEERING

SUBJECT:                      2025 Street & Utility Improvements

SUGGESTED ACTION:             See Attachments

ATTACHMENTS:
02.1_RCA_2025 Street & Utility Improvements.pdf
02.2_2025 Project Locations.pdf




                                                                                     17
                        REQUEST FOR COUNCIL ACTION


 Agenda Item:         Department:        Requested Council Meeting Date:      Submitted By:
                      Engineering                  8/20/2024                  Derek Olinger

TITLE OF ISSUE: 2025 Street & Utility Improvements
BACKGROUND AND SUPPLEMENTAL INFORMATION:
Preliminary design and survey work for this project has started. Sewers have been televised and
geotechnical (soil borings) and reporting is complete. The following schedule of reviews and
approvals is anticipated:

Review Preliminary Engineering Report w/ Council                     Regular Sept. Meeting
    Review & discuss budget and scope
    Modify as needed before public notices/meetings/hearings
Hold Neighborhood Informational Meeting                              Early October
    Informal opportunity for residents to learn about project
Hold Public Improvement Hearing                                      Regular October Meeting
    Public opportunity to voice opinions to council
    Council considers formal approval of project scope & final design


SOURCE OF FUNDING: Future Project Financing
REQUESTED COUNCIL ACTION:
None – Information Only




SUPPORTING DOCUMENTS ATTACHED:
  Resolution    Ordinance      Contract                      Minutes             OTHER
                                                                                   X




                                                                                                  18
                                          Project
                                 2025 PROJECT     Map
                                               LOCATION MAP



                                                                  N




                                                      2025 Project Areas
                                                             Full Reconstruction

                                                             San Sewer Lining

                                                             Watermain Replace




March 28, 2024                                                                                    1:8,400
Goodhue County Roads                                                               0   0.07     0.15            0.3 mi

     CEM; ; OCTY; OCRLN; CTRLN                                                     0     0.15          0.3               0.6 km

     CSAHP; CRP
     SHWY
     Parcels
                                                                                                             ArcGIS WebApp Builder
                                                                                                                                     19
                                                     AGENDA ITEM NO. IX.A


Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE:                     August 20, 2024

SUBMITTED BY:             Holli Gudknecht, Finance

ITEM TYPE:                Financial

AGENDA SECTION:           FINANCIAL

SUBJECT:                  FINANCIALS 8/20/24

SUGGESTED ACTION:

ATTACHMENTS:
August CITY OF KENYON Expense Summary.pdf
August CITY OF KENYON Revenue Summary.pdf




                                                                            20
                                                                                                                              08/16/24 9:12 AM
                                                                    CITY OF KENYON
                                                                                                                                        Page 1
                                                            CITY OF KENYON Expense Summary

                                                                 JULY          2024                    %YTD
             Account           Last Dim Descr                2024 Amt       YTD Amt    2024 Budget     Budget     2023 Amt

101 GENERAL FUND

      41110 CITY COUNCIL
             E 101-41110-101   SALARIES - REGULAR            $7,032.00     $9,527.16    $11,660.00     81.71%    $12,545.00
             E 101-41110-122   FICA - EMPLOYER SHARE           $537.95       $537.95       $920.00     58.47%       $889.78
             E 101-41110-142   UNEMPLOYMENT COMPENSATI           $0.00        $29.70         $0.00      0.00%         $0.00
             E 101-41110-150   INSURANCE - WORKERS COMP          $4.16        $29.12        $50.00     58.24%       $107.72
             E 101-41110-311   CONFERENCE & TRAINING             $0.00         $0.00       $350.00      0.00%       $134.30
             E 101-41110-331   TRAVEL EXPENSE                    $0.00         $0.00       $200.00      0.00%         $0.00
             E 101-41110-430   MISCELLANEOUS                     $0.00        $78.42         $0.00      0.00%        $10.00
             E 101-41110-433   DUES AND SUBSCRIPTIONS            $0.00     $4,215.38       $100.00   4215.38%     $7,658.74
      41110 CITY COUNCIL                                     $7,574.11    $14,417.73    $13,280.00   108.57%     $21,345.54

      41310 CITY ADMINISTRATION
             E 101-41310-100   SALARIES - PART TIME            $337.92       $950.40    $17,214.75     5.52%     $18,118.78
             E 101-41310-101   SALARIES - REGULAR            $5,858.14   $125,236.08   $177,702.00    70.48%    $183,046.60
             E 101-41310-102   SALARIES - OVERTIME           $1,733.62     $7,000.66         $0.00     0.00%      $9,631.93
             E 101-41310-121   PERA - EMPLOYER SHARE           $594.73     $9,995.05    $14,621.00    68.36%     $16,012.25
             E 101-41310-122   FICA - EMPLOYER SHARE           $706.56    $10,070.64    $14,910.00    67.54%      $5,459.73
             E 101-41310-130   INSURANCE - MED/DENT/LIFE/        $4.38    $33,893.43    $89,645.00    37.81%     $88,151.95
             E 101-41310-131   EMPLOYER H.S.A.EXPENSE            $0.00     $1,237.50         $0.00     0.00%          $0.00
             E 101-41310-142   UNEMPLOYMENT COMPENSATI           $0.00        $63.55         $0.00     0.00%          $0.00
             E 101-41310-150 INSURANCE - WORKERS COMP           $71.67       $501.69       $870.00    57.67%      $1,900.00
             E 101-41310-311 CONFERENCE & TRAINING               $0.00         $0.00     $1,500.00     0.00%        $676.29
             E 101-41310-324 OUTSIDE SERVICES               $11,141.00    $16,879.19         $0.00     0.00%     $21,815.03
             E 101-41310-331 TRAVEL EXPENSE                      $0.00       $281.40     $1,500.00    18.76%        $511.98
             E 101-41310-342 TRAINING FEES                       $0.00      -$100.00         $0.00     0.00%          $0.00
             E 101-41310-360 INSURANCE - PROPERTY/LIABIL        $93.47       $654.29       $960.00    68.16%      $1,565.67
             E 101-41310-430 MISCELLANEOUS                       $0.00        $33.75         $0.00     0.00%        $120.52
             E 101-41310-433 DUES AND SUBSCRIPTIONS              $0.00       $663.00     $1,100.00    60.27%      $2,956.18
      41310 CITY ADMINISTRATION                             $20,541.49   $207,360.63   $320,022.75    64.80%    $349,966.91

      41410 ELECTIONS
             E 101-41410-103   ELECTION JUDGE PAY               $0.00         $0.00      $2,500.00     0.00%          $0.00
             E 101-41410-331   TRAVEL EXPENSE                   $0.00         $0.00          $0.00     0.00%        $941.25
             E 101-41410-430   MISCELLANEOUS                   $87.18        $83.69          $0.00     0.00%        $480.00
      41410 ELECTIONS                                          $87.18        $83.69      $2,500.00     3.35%      $1,421.25

      41530 AUDITING



 21
                                                                                                                               08/16/24 9:12 AM
                                                                                                                                         Page 2
                                                                   JULY           2024                   %YTD
            Account           Last Dim Descr                   2024 Amt        YTD Amt    2024 Budget    Budget    2023 Amt
            E 101-41530-301   AUDITING                            $0.00     $14,757.50     $15,000.00   98.38%    $43,557.17
     41530 AUDITING                                               $0.00     $14,757.50     $15,000.00   98.38%    $43,557.17

     41610 CITY ATTORNEY
            E 101-41610-304   LEGAL                           $6,900.00     $54,853.81     $25,000.00   219.42%   $48,390.03
     41610 CITY ATTORNEY                                      $6,900.00     $54,853.81     $25,000.00   219.42%   $48,390.03

     41700 CITY ENGINEER
            E 101-41700-303   ENGINEERING                     $2,610.00     $10,360.00     $10,000.00   103.60%   $14,400.00
     41700 CITY ENGINEER                                      $2,610.00     $10,360.00     $10,000.00   103.60%   $14,400.00

     41940 GENERAL GOVERNMENT
            E 101-41940-116   SALARIES -WEBSITE ADMIN             $0.00       $3,346.11     $7,036.05   47.56%     $6,750.91
            E 101-41940-121   PERA - EMPLOYER SHARE               $0.00        $209.41        $528.00    39.66%      $528.88
            E 101-41940-122   FICA - EMPLOYER SHARE               $0.00        $241.25        $537.00    44.93%      $130.55
            E 101-41940-130   INSURANCE - MED/DENT/LIFE/        $292.23      $1,802.34      $3,783.00    47.64%    $3,650.97
            E 101-41940-131   EMPLOYER H.S.A.EXPENSE              $0.00      $1,312.52          $0.00     0.00%    $1,218.75
            E 101-41940-150   INSURANCE - WORKERS COMP            $2.67         $18.69         $40.00    46.73%       $70.39
            E 101-41940-200   OFFICE SUPPLIES                    $44.99      $1,492.09      $2,800.00    53.29%    $2,001.07
            E 101-41940-210   OPERATING SUPPLIES & EXPEN        $279.97      $2,514.40     $10,000.00    25.14%    $4,747.00
            E 101-41940-302   SAFETY CLASS/DRUG & ALCOH           $0.00      $3,163.16      $4,700.00    67.30%    $6,350.63
            E 101-41940-308   OUTSIDE JANITORIAL SERVICE      $1,346.83     $10,377.81     $15,690.00    66.14%   $17,202.73
            E 101-41940-309   COMPUTER SUPPORT                $2,189.60      $5,493.76      $2,500.00   219.75%    $6,494.00
            E 101-41940-321   UTILITIES-PHONE/INTERNET/C        $961.58      $6,896.73      $9,700.00    71.10%   $10,976.62
            E 101-41940-324   OUTSIDE SERVICES                  $678.32         $678.32         $0.00     0.00%        $0.00
            E 101-41940-335   MISC BANK CHARGES                   $0.00          $45.00       $200.00    22.50%       $95.00
            E 101-41940-339   PAY PAL FEES                        $0.00          $79.47        $50.00   158.94%      $118.62
            E 101-41940-340   ADVERTISING                       $332.86       $1,932.75     $3,500.00    55.22%    $1,628.34
            E 101-41940-360   INSURANCE - PROPERTY/LIABIL       $876.87       $6,138.09     $7,000.00    87.69%   $13,729.92
            E 101-41940-381   UTILITIES-ELECTRIC & WATER        $295.53       $1,696.53     $3,665.00    46.29%    $3,359.79
            E 101-41940-383   UTILITIES-NATURAL GAS              $17.66         $952.92     $1,580.00    60.31%    $3,107.00
            E 101-41940-384   UTILITIES-REFUSE/RECYCLING         $42.56         $297.89       $455.00    65.47%      $559.58
            E 101-41940-385   UTILITIES-SEWER CHARGES           $155.85       $1,072.08     $1,120.00    95.72%    $1,159.37
            E 101-41940-400   REPAIRS AND MAINT                 $124.96       $6,261.55     $3,500.00   178.90%    $4,268.44
            E 101-41940-430   MISCELLANEOUS                     $236.22       $2,290.25     $7,000.00    32.72%    $2,680.81
            E 101-41940-433   DUES AND SUBSCRIPTIONS             $188.30      $4,604.33     $7,000.00    65.78%   $12,624.01
            E 101-41940-490   DONATIONS                        $2,000.00      $2,000.00     $2,000.00   100.00%    $2,000.00
            E 101-41940-501   CAPITAL OUTLAY                       $0.00      $5,583.54     $8,500.00    65.69%    $7,893.00
            E 101-41940-609   LOAN PRINCIPAL-INTERFUND K      $53,000.00     $53,000.00     $8,000.00   662.50%        $0.00
            E 101-41940-610   LOAN INTEREST - INTERFUND        $1,478.00      $1,478.00     $4,000.00    36.95%        $0.00
            E 101-41940-725   TRANSFER TO GENERAL FUND      -$300,000.00   -$300,000.00         $0.00     0.00%        $0.00


22
                                                                                                                                08/16/24 9:12 AM
                                                                                                                                          Page 3
                                                                  JULY           2024                    %YTD
           Account           Last Dim Descr                   2024 Amt        YTD Amt    2024 Budget     Budget     2023 Amt
     41940 GENERAL GOVERNMENT                              -$235,455.00   -$175,021.01   $114,884.05   -152.35%   $113,346.38

     42100 LAW ENFORCEMENT
           E 101-42100-100   SALARIES - PART TIME              $988.99     $13,666.01     $19,000.00    71.93%     $11,928.17
           E 101-42100-101   SALARIES - REGULAR             $18,334.93    $151,042.41    $239,294.05    63.12%    $234,294.99
           E 101-42100-102   SALARIES - OVERTIME             $3,485.08     $16,275.11     $31,000.00    52.50%     $24,446.02
           E 101-42100-106   SALARIES - TRAINING                 $0.00          $0.00          $0.00     0.00%        $997.86
           E 101-42100-112   SALARIES - ADMIN                    $0.00          $0.00          $0.00     0.00%     $19,708.44
           E 101-42100-117   LAWENF.SAL./SP PROG/GRANT           $0.00      $1,119.80          $0.00     0.00%          $0.00
           E 101-42100-121   PERA - EMPLOYER SHARE           $2,721.29     $30,343.25     $49,195.00    61.68%     $50,611.00
           E 101-42100-122   FICA - EMPLOYER SHARE             $285.12      $5,507.46      $5,754.00    95.72%      $1,801.52
           E 101-42100-130   INSURANCE - MED/DENT/LIFE/      $2,468.76     $13,915.64     $24,323.00    57.21%     $27,716.86
           E 101-42100-131   EMPLOYER H.S.A.EXPENSE              $0.00      $2,550.02          $0.00     0.00%      $1,218.76
           E 101-42100-142   UNEMPLOYMENT COMPENSATI              $0.00       $144.29          $0.00     0.00%          $0.00
           E 101-42100-150   INSURANCE - WORKERS COMP         $1,358.50     $9,509.50     $10,060.00    94.53%     $20,824.94
           E 101-42100-210   OPERATING SUPPLIES & EXPEN         $674.36    $10,106.14      $7,500.00   134.75%     $23,036.61
           E 101-42100-211   CLEANING SUPPLIES                    $0.00       $245.24          $0.00     0.00%          $0.00
           E 101-42100-212   MOTOR FUELS, LUBES, ADDITIV        $932.21     $7,016.93      $6,500.00   107.95%     $11,728.00
           E 101-42100-213   FIREARM AND AMMO PURCHAS             $0.00       $749.30          $0.00     0.00%      $1,612.89
           E 101-42100-222   TIRES                                $0.00         $0.00      $1,500.00     0.00%        $266.78
           E 101-42100-304   LEGAL                            $1,400.00    $10,872.00     $13,800.00    78.78%     $13,284.94
           E 101-42100-307   CONTRACT SERVICES                   $40.90     $3,727.08      $3,600.00   103.53%      $8,600.22
           E 101-42100-311   CONFERENCE & TRAINING              $191.44     $3,747.23      $3,000.00   124.91%      $2,747.72
           E 101-42100-321   UTILITIES-PHONE/INTERNET/C         $891.07     $3,849.41      $4,220.00    91.22%      $6,540.48
           E 101-42100-331   TRAVEL EXPENSE                      $37.52        $37.52        $500.00     7.50%          $0.00
           E 101-42100-339   PAY PAL FEES                         $0.62        $10.54          $0.00     0.00%         $15.54
           E 101-42100-340   ADVERTISING                          $0.00         $0.00        $750.00     0.00%      $2,184.35
           E 101-42100-360   INSURANCE - PROPERTY/LIABIL      $1,773.53    $12,414.71     $15,470.00    80.25%     $29,017.36
           E 101-42100-381   UTILITIES-ELECTRIC & WATER         $255.17     $1,334.64      $1,000.00   133.46%      $2,224.37
           E 101-42100-383   UTILITIES-NATURAL GAS              $242.27     $2,982.81      $1,500.00   198.85%      $1,221.44
           E 101-42100-384   UTILITIES-REFUSE/RECYCLING          $33.19       $232.33        $400.00    58.08%        $432.07
           E 101-42100-385   UTILITIES-SEWER CHARGES              $0.00         $0.00        $300.00     0.00%        $189.69
           E 101-42100-400   REPAIRS AND MAINT                   $93.35     $4,117.72      $4,000.00   102.94%      $5,945.04
           E 101-42100-418   UNIFORMS                             $0.00     $2,186.20      $2,400.00    91.09%      $6,607.70
           E 101-42100-429   PERMITS AND LICENSES                $0.00          $91.94     $1,200.00     7.66%          $0.00
           E 101-42100-430   MISCELLANEOUS                     $143.69       $1,499.71     $1,000.00   149.97%      $3,523.94
           E 101-42100-433   DUES AND SUBSCRIPTIONS              $0.99       $3,441.84     $3,300.00   104.30%      $2,926.57
            E 101-42100-501 CAPITAL OUTLAY                       $0.00      $3,232.40     $48,500.00     6.66%      $6,796.94
            E 101-42100-740 TRANSFER TO CAPITAL FUND             $0.00      $4,832.40      $9,000.00    53.69%      $9,000.00
     42100 LAW ENFORCEMENT                                  $36,352.98    $320,801.58    $508,066.05    63.14%    $531,451.21



23
                                                                                                                              08/16/24 9:12 AM
                                                                                                                                        Page 4
                                                                   JULY          2024                  %YTD
            Account           Last Dim Descr                   2024 Amt       YTD Amt    2024 Budget   Budget     2023 Amt

     43100 STREETS
            E 101-43100-101   SALARIES - REGULAR               $7,717.24    $58,969.96   $105,495.60   55.90%    $96,742.47
            E 101-43100-102   SALARIES - OVERTIME                  $0.00     $2,126.15     $8,925.00   23.82%    $12,670.37
            E 101-43100-121   PERA - EMPLOYER SHARE              $578.80     $4,549.28     $7,964.25   57.12%     $8,521.12
            E 101-43100-122   FICA - EMPLOYER SHARE              $590.37     $4,497.15     $8,785.00   51.19%     $2,337.96
            E 101-43100-130   INSURANCE - MED/DENT/LIFE/       $3,772.66    $19,668.60    $41,082.00   47.88%    $35,760.50
            E 101-43100-131   EMPLOYER H.S.A.EXPENSE               $0.00     $1,500.01         $0.00    0.00%     $1,078.12
            E 101-43100-142   UNEMPLOYMENT COMPENSATI              $0.00        $41.90         $0.00    0.00%         $0.00
            E 101-43100-150   INSURANCE - WORKERS COMP           $514.17     $3,599.19     $6,825.00   52.74%    $13,756.76
            E 101-43100-151   INSURANCE - WORK COMP DED            $0.00         $0.00         $0.00    0.00%     $1,000.00
            E 101-43100-210   OPERATING SUPPLIES & EXPEN         $374.84     $2,760.03    $10,000.00   27.60%    $10,429.00
            E 101-43100-212   MOTOR FUELS, LUBES, ADDITIV        $316.84     $3,287.19    $12,000.00   27.39%    $11,919.00
            E 101-43100-224   STREET MAINTENANCE                   $0.00    $12,647.41    $80,000.00   15.81%    $78,457.78
            E 101-43100-225   BOULEVARD of ROSES                   $0.00       $340.81     $2,000.00   17.04%     $1,521.76
            E 101-43100-311   CONFERENCE & TRAINING                $0.00         $0.00       $500.00    0.00%         $0.00
            E 101-43100-321   UTILITIES-PHONE/INTERNET/C         $223.82       $798.85     $1,255.00   63.65%     $1,530.00
            E 101-43100-360   INSURANCE - PROPERTY/LIABIL        $621.88     $4,353.16     $7,526.00   57.84%     $9,405.55
            E 101-43100-381   UTILITIES-ELECTRIC & WATER         $164.08     $1,059.82     $1,625.00   65.22%     $2,190.09
            E 101-43100-383   UTILITIES-NATURAL GAS                $0.00     $1,966.27     $4,500.00   43.69%     $4,229.52
            E 101-43100-384   UTILITIES-REFUSE/RECYCLING          $42.55       $297.88       $555.00   53.67%       $553.97
            E 101-43100-385   UTILITIES-SEWER CHARGES            $139.07       $877.37     $1,600.00   54.84%     $1,610.17
            E 101-43100-400   REPAIRS AND MAINT                $4,257.79    $12,638.37    $14,000.00   90.27%    $20,113.72
            E 101-43100-414   OSHA/SAFETY CLOTH. & EQUIP           $0.00       $170.27       $700.00   24.32%       $535.77
            E 101-43100-418   UNIFORMS                             $0.00       $195.73       $500.00   39.15%       $740.57
            E 101-43100-430   MISCELLANEOUS                     -$158.98         $0.00       $450.00    0.00%        $52.50
            E 101-43100-501   CAPITAL OUTLAY                       $0.00   $194,479.06         $0.00    0.00%     $8,650.00
            E 101-43100-505   GIS Operation and Maintenance        $0.00     $1,983.75         $0.00    0.00%         $0.00
            E 101-43100-606   CAPITAL LEASE PRINCIPAL              $0.00         $0.00    $13,652.00    0.00%   $148,637.87
            E 101-43100-619   CAPITAL LEASE INTEREST               $0.00         $0.00     $1,385.00    0.00%     $8,370.52
            E 101-43100-740   TRANSFER TO CAPITAL FUND             $0.00         $0.00    $45,000.00    0.00%    $45,000.00
     43100 STREETS                                            $19,155.13   $332,808.21   $376,324.85   88.44%   $525,815.09

     43160 STREET LIGHTING
            E 101-43160-387   UTILITIES-STR. LIGHTS - ALLEY    $1,623.81    $15,072.89    $23,420.00   64.36%    $26,247.72
            E 101-43160-388   UTILITIES-STR. LIGHTS-MAIN/G       $213.77     $1,966.09     $3,790.00   51.88%     $3,646.04
     43160 STREET LIGHTING                                     $1,837.58    $17,038.98    $27,210.00   62.62%    $29,893.76

     43250 RECYCLING
            E 101-43250-386   RECYCLING                        $3,865.00    $27,035.00         $0.00   0.00%     $46,360.00
     43250 RECYCLING                                           $3,865.00    $27,035.00         $0.00   0.00%     $46,360.00


24
                                                                                                                            08/16/24 9:12 AM
                                                                                                                                      Page 5
                                                                 JULY         2024                   %YTD
            Account           Last Dim Descr                 2024 Amt      YTD Amt    2024 Budget    Budget     2023 Amt

     45124 SWIMMING POOL
            E 101-45124-100   SALARIES - PART TIME          $17,171.37   $29,751.54    $38,818.50    76.64%    $44,766.95
            E 101-45124-101   SALARIES - REGULAR               $362.98      $784.40     $1,606.50    48.83%     $3,717.04
            E 101-45124-102   SALARIES - OVERTIME                $0.00        $0.00     $1,606.50     0.00%     $1,525.04
            E 101-45124-121   PERA - EMPLOYER SHARE            $657.31      $685.58       $270.00   253.92%       $377.11
            E 101-45124-122   FICA - EMPLOYER SHARE          $1,341.35    $2,299.89     $3,133.00    73.41%     $3,815.07
            E 101-45124-130   INSURANCE - MED/DENT/LIFE/       $173.13      $926.13       $645.00   143.59%     $1,736.69
            E 101-45124-150   INSURANCE - WORKERS COMP         $155.67    $1,089.69     $1,780.00    61.22%     $3,982.06
            E 101-45124-210   OPERATING SUPPLIES & EXPEN       $217.48    $1,338.51     $2,500.00    53.54%     $2,829.18
            E 101-45124-216   CHEMICALS                      $3,001.04    $6,660.29     $5,000.00   133.21%     $4,490.01
            E 101-45124-250   MERCHANDISE FOR RESALE           $577.96    $2,310.84     $2,500.00    92.43%     $3,516.28
            E 101-45124-311   CONFERENCE & TRAINING              $0.00        $0.00     $1,200.00     0.00%     $1,536.06
            E 101-45124-321   UTILITIES-PHONE/INTERNET/C       $208.19      $696.70       $755.00    92.28%     $1,195.30
            E 101-45124-331   TRAVEL EXPENSE                     $0.00        $0.00         $0.00     0.00%       $122.20
            E 101-45124-339   PAY PAL FEES                      $25.03      $167.09         $0.00     0.00%         $3.87
            E 101-45124-340   ADVERTISING                        $0.00        $0.00       $180.00     0.00%        $73.50
            E 101-45124-360   INSURANCE - PROPERTY/LIABIL      $225.26    $1,576.82     $3,450.00    45.70%     $3,671.45
            E 101-45124-381   UTILITIES-ELECTRIC & WATER     $1,564.11    $4,349.10     $5,480.00    79.36%     $5,101.88
            E 101-45124-383   UTILITIES-NATURAL GAS          $1,394.98    $3,624.17     $5,500.00    65.89%     $4,943.94
            E 101-45124-384   UTILITIES-REFUSE/RECYCLING         $0.00       $80.00       $100.00    80.00%         $0.00
            E 101-45124-385   UTILITIES-SEWER CHARGES        $1,157.60    $3,857.25     $3,910.00    98.65%     $4,189.74
            E 101-45124-400   REPAIRS AND MAINT                $440.49   $13,445.23     $5,000.00   268.90%     $1,024.82
            E 101-45124-418   UNIFORMS                           $0.00      $935.00       $850.00   110.00%       $815.27
            E 101-45124-429   PERMITS AND LICENSES               $0.00        $0.00       $900.00    0.00%      $1,740.00
            E 101-45124-430   MISCELLANEOUS                     -$5.65        $0.00       $300.00    0.00%        $169.13
            E 101-45124-501   CAPITAL OUTLAY                     $0.00        $0.00         $0.00    0.00%      $6,361.50
            E 101-45124-740   TRANSFER TO CAPITAL FUND           $0.00        $0.00    $35,000.00    0.00%     $35,000.00
     45124 SWIMMING POOL                                    $28,668.30   $74,578.23   $120,484.50   61.90%    $136,704.09

     45200 PARKS
            E 101-45200-101   SALARIES - REGULAR             $2,187.86   $16,513.93    $26,225.25   62.97%     $27,683.51
            E 101-45200-102   SALARIES - OVERTIME                $0.00      $436.96     $1,606.50   27.20%      $1,243.13
            E 101-45200-121   PERA - EMPLOYER SHARE            $164.09    $1,327.34     $1,885.00   70.42%      $2,225.22
            E 101-45200-122   FICA - EMPLOYER SHARE            $167.38    $1,266.45     $2,030.00   62.39%        $542.86
            E 101-45200-130   INSURANCE - MED/DENT/LIFE/     $1,198.73    $5,900.07    $10,332.00    57.10%    $10,542.00
            E 101-45200-142   UNEMPLOYMENT COMPENSATI            $0.00       $22.56         $0.00     0.00%         $0.00
            E 101-45200-150   INSURANCE - WORKERS COMP          $74.83      $523.81       $760.00    68.92%     $1,825.04
            E 101-45200-210   OPERATING SUPPLIES & EXPEN       $548.23    $1,623.01     $2,000.00    81.15%     $2,225.92
            E 101-45200-212   MOTOR FUELS, LUBES, ADDITIV      $238.75      $598.82     $1,200.00    49.90%       $941.53
            E 101-45200-360   INSURANCE - PROPERTY/LIABIL      $724.75    $5,073.25     $4,738.00   107.08%     $9,019.04


25
                                                                                                                                   08/16/24 9:12 AM
                                                                                                                                             Page 6
                                                                   JULY          2024                     %YTD
             Account           Last Dim Descr                  2024 Amt       YTD Amt     2024 Budget     Budget       2023 Amt
             E 101-45200-381   UTILITIES-ELECTRIC & WATER        $18.25       $148.23        $1,260.00   11.76%        $1,294.00
             E 101-45200-383   UTILITIES-NATURAL GAS             $38.36       $270.00        $1,050.00   25.71%          $709.18
             E 101-45200-385   UTILITIES-SEWER CHARGES           $19.35        $122.85        $160.00     76.78%        $269.11
             E 101-45200-400   REPAIRS AND MAINT              $4,623.07      $8,496.15      $3,000.00    283.21%      $1,077.00
             E 101-45200-606   CAPITAL LEASE PRINCIPAL            $0.00          $0.00      $3,823.00      0.00%      $5,472.33
             E 101-45200-619   CAPITAL LEASE INTEREST             $0.00          $0.00        $388.00      0.00%        $307.23
             E 101-45200-740   TRANSFER TO CAPITAL FUND           $0.00          $0.00     $15,000.00      0.00%     $15,000.00
      45200 PARKS                                            $10,003.65     $42,323.43     $75,457.75     56.09%     $80,377.10

      45300 GUNDERSON HOUSE
             E 101-45300-314   MANAGEMENT FEES                    $0.00      $5,000.00       $2,500.00   200.00%           $0.00
             E 101-45300-360   INSURANCE - PROPERTY/LIABIL      $403.70      $2,825.90       $3,500.00    80.74%       $7,069.56
             E 101-45300-400   REPAIRS AND MAINT                  $0.00         $89.03         $500.00    17.81%         $118.88
             E 101-45300-740 TRANSFER TO CAPITAL FUND             $0.00          $0.00      $8,000.00     0.00%       $8,000.00
      45300 GUNDERSON HOUSE                                     $403.70      $7,914.93     $14,500.00    54.59%      $15,188.44

      45400 COMMUNITY GARDEN
             E 101-45400-210 OPERATING SUPPLIES & EXPEN           $0.00        $41.17            $0.00    0.00%          $19.99
      45400 COMMUNITY GARDEN                                      $0.00        $41.17            $0.00    0.00%          $19.99
101 GENERAL FUND                                             -$97,455.88   $949,353.88   $1,622,729.95   58.50%    $1,958,236.96

202 CAPITAL OUTLAY

      48100 GEN GOVMNT CAPITAL OUTLAY
             E 202-48100-501 CAPITAL OUTLAY                       $0.00          $0.00           $0.00    0.00%      $53,200.00
      48100 GEN GOVMNT CAPITAL OUTLAY                             $0.00          $0.00           $0.00    0.00%      $53,200.00

      48300 STREETS & HWY CAPITAL OUTLAY
             E 202-48300-719 TRANSFER-INTERFUND                   $0.00     $18,261.39           $0.00    0.00%        $8,145.36
      48300 STREETS & HWY CAPITAL OUTLAY                          $0.00     $18,261.39           $0.00    0.00%        $8,145.36

      48500 CULTURE & REC CAPITAL OUTLAY
             E 202-48500-501 CAPITAL OUTLAY                       $0.00          $0.00           $0.00    0.00%      $12,225.68
      48500 CULTURE & REC CAPITAL OUTLAY                          $0.00          $0.00           $0.00    0.00%      $12,225.68
202 CAPITAL OUTLAY                                                $0.00     $18,261.39           $0.00    0.00%      $73,571.04

203 FIRE

      42200 FIRE
             E 203-42200-119   ADMIN FEE- FIRE & RESCUE           $0.00          $0.00         $250.00    0.00%            $0.00
             E 203-42200-150   INSURANCE - WORKERS COMP         $451.83      $3,162.81       $5,500.00   57.51%        $6,024.69
             E 203-42200-200   OFFICE SUPPLIES                    $0.00         $32.29           $0.00    0.00%            $0.00


 26
                                                                                                                                08/16/24 9:12 AM
                                                                                                                                          Page 7
                                                                    JULY          2024                   %YTD
              Account           Last Dim Descr                  2024 Amt       YTD Amt    2024 Budget    Budget     2023 Amt
              E 203-42200-210   OPERATING SUPPLIES & EXPEN       $327.48      $1,185.09     $3,500.00   33.86%      $3,352.76
              E 203-42200-212   MOTOR FUELS, LUBES, ADDITIV      $690.44      $2,133.28     $2,500.00   85.33%      $1,890.67
              E 203-42200-301   AUDITING                        $3,000.00     $3,000.00     $3,000.00   100.00%     $3,000.00
              E 203-42200-305   MEDICAL                             $0.00         $0.00     $2,600.00     0.00%     $5,285.00
              E 203-42200-321   UTILITIES-PHONE/INTERNET/C        $259.90     $1,585.25     $2,755.00    57.54%     $3,253.95
              E 203-42200-323   PAGERS/MAINTENANCE                  $0.00     $1,568.75     $2,000.00    78.44%     $1,568.75
              E 203-42200-331   TRAVEL EXPENSE                      $0.00         $0.00       $350.00     0.00%       $453.26
              E 203-42200-341   FIRE DEPT PRACTICE MEALS          $250.59     $1,119.18     $2,500.00    44.77%     $2,163.65
              E 203-42200-342   TRAINING FEES                       $0.00    -$1,400.00    $13,000.00   -10.77%     $8,810.00
              E 203-42200-344   BANQUETS/SPECIAL EVENTS             $0.00     $2,642.20     $2,500.00   105.69%     $1,275.00
              E 203-42200-360   INSURANCE - PROPERTY/LIABIL       $253.71     $1,775.97     $6,250.00    28.42%     $5,914.59
              E 203-42200-381   UTILITIES-ELECTRIC & WATER        $404.47     $2,524.48     $5,375.00    46.97%     $4,806.93
              E 203-42200-383   UTILITIES-NATURAL GAS               $0.00     $2,018.35     $6,000.00    33.64%     $4,670.79
              E 203-42200-384   UTILITIES-REFUSE/RECYCLING         $27.49       $192.43       $585.00    32.89%       $558.41
              E 203-42200-385   UTILITIES-SEWER CHARGES           $131.67       $776.93       $850.00    91.40%     $1,039.11
              E 203-42200-400   REPAIRS AND MAINT               $6,774.16    $10,248.31    $12,000.00    85.40%     $3,457.13
              E 203-42200-414   OSHA/SAFETY CLOTH. & EQUIP     $39,640.00    $39,657.32         $0.00     0.00%    $78,924.94
              E 203-42200-418   UNIFORMS                       $17,145.43    $19,503.50    $56,000.00    34.83%    $38,069.10
              E 203-42200-419   STATE AID FORWARD TO FIRE           $0.00         $0.00    $26,000.00     0.00%    $64,046.29
              E 203-42200-430   MISCELLANEOUS                       $0.00     $1,104.08     $1,000.00   110.41%         $0.00
              E 203-42200-433   DUES AND SUBSCRIPTIONS              $0.00     $2,000.00     $1,200.00   166.67%     $1,535.00
              E 203-42200-491   K. FIRE RELIEF ASSOC. DONATI   $10,000.00    $10,000.00    $10,000.00   100.00%    $10,000.00
              E 203-42200-520   REPAIRS - BLDG & STRUCTURE          $0.00         $0.00     $1,500.00     0.00%        $36.13
             E 203-42200-606    CAPITAL LEASE PRINCIPAL             $0.00    $99,684.56    $18,407.56   541.54%    $17,824.78
             E 203-42200-619    CAPITAL LEASE INTEREST              $0.00     $3,673.16     $3,212.44   114.34%     $3,795.22
             E 203-42200-740    TRANSFER TO CAPITAL FUND            $0.00         $0.00    $64,500.00     0.00%    $64,500.00
      42200 FIRE                                               $79,357.17   $208,187.94   $253,335.00    82.18%   $336,256.15

      42270 FIRST RESPONDERS
              E 203-42270-210   OPERATING SUPPLIES & EXPEN         $0.00      $1,062.16     $1,000.00   106.22%     $1,067.64
              E 203-42270-212   MOTOR FUELS, LUBES, ADDITIV        $0.00        $241.52     $1,000.00    24.15%       $534.64
              E 203-42270-311   CONFERENCE & TRAINING              $0.00      $2,400.00     $2,000.00   120.00%     $2,000.00
              E 203-42270-360   INSURANCE - PROPERTY/LIABIL       $34.25        $239.75       $246.00    97.46%       $456.22
              E 203-42270-400   REPAIRS AND MAINT                  $0.00          $0.00     $1,200.00     0.00%         $0.00
             E 203-42270-433 DUES AND SUBSCRIPTIONS                $0.00          $0.00       $400.00    0.00%          $0.00
             E 203-42270-740 TRANSFER TO CAPITAL FUND              $0.00          $0.00     $5,000.00    0.00%      $5,000.00
      42270 FIRST RESPONDERS                                      $34.25      $3,943.43    $10,846.00   36.36%      $9,058.50
203 FIRE                                                       $79,391.42   $212,131.37   $264,181.00   80.30%    $345,314.65

204 LIBRARY



 27
                                                                                                                               08/16/24 9:12 AM
                                                                                                                                         Page 8
                                                                   JULY          2024                   %YTD
              Account           Last Dim Descr                 2024 Amt       YTD Amt    2024 Budget    Budget     2023 Amt

      45500 LIBRARY
              E 204-45500-100   SALARIES - PART TIME           $2,793.26    $18,562.60    $37,900.00   48.98%     $32,679.16
              E 204-45500-101   SALARIES - REGULAR             $4,484.20    $31,352.92    $57,215.00   54.80%     $58,691.59
              E 204-45500-102   SALARIES - OVERTIME                $0.00       $168.16         $0.00    0.00%          $0.00
              E 204-45500-121   PERA - EMPLOYER SHARE            $569.68     $3,794.08     $6,930.00   54.75%      $7,085.13
              E 204-45500-122   FICA - EMPLOYER SHARE            $581.08     $3,739.43     $7,253.00   51.56%      $2,367.94
              E 204-45500-130   INSURANCE - MED/DENT/LIFE/     $2,359.58    $14,496.79    $29,510.00   49.13%     $28,621.67
              E 204-45500-131   EMPLOYER H.S.A.EXPENSE             $0.00     $2,550.02         $0.00    0.00%      $1,218.75
              E 204-45500-142   UNEMPLOYMENT COMPENSATI            $0.00        $82.76         $0.00    0.00%          $0.00
              E 204-45500-150   INSURANCE - WORKERS COMP          $37.17       $260.19       $600.00   43.37%        $487.81
              E 204-45500-210   OPERATING SUPPLIES & EXPEN        $75.34     $1,205.74     $2,000.00   60.29%      $1,643.28
              E 204-45500-300   AUTOMATION                       $270.17     $3,199.49     $5,600.00   57.13%      $6,633.74
              E 204-45500-311   CONFERENCE & TRAINING             $0.00          $0.00       $150.00    0.00%          $0.00
              E 204-45500-321   UTILITIES-PHONE/INTERNET/C        $0.00          $0.00     $1,065.00    0.00%        $832.28
              E 204-45500-331   TRAVEL EXPENSE                    $0.00         $50.92       $300.00   16.97%         $27.51
              E 204-45500-340   ADVERTISING                       $0.00          $0.00        $50.00    0.00%         $50.00
              E 204-45500-360   INSURANCE - PROPERTY/LIABIL     $336.97      $2,358.79     $3,000.00   78.63%      $3,519.83
              E 204-45500-381   UTILITIES-ELECTRIC & WATER      $295.53      $1,696.52     $3,800.00   44.65%      $3,357.75
              E 204-45500-383   UTILITIES-NATURAL GAS             $5.65        $594.02     $1,090.00   54.50%        $978.21
              E 204-45500-385   UTILITIES-SEWER CHARGES          $75.60        $520.79       $750.00   69.44%        $748.88
              E 204-45500-400   REPAIRS AND MAINT                 $0.00          $0.00       $250.00    0.00%          $0.00
              E 204-45500-410   LEASE                            $67.54        $448.54       $800.00   56.07%        $780.16
              E 204-45500-430   MISCELLANEOUS                     $0.00         $45.67        $50.00   91.34%          $0.00
             E 204-45500-433    DUES AND SUBSCRIPTIONS             $0.00       $182.90       $400.00   45.73%        $504.20
             E 204-45500-490    DONATIONS                          $0.00     $1,416.66         $0.00    0.00%          $0.00
             E 204-45500-501    CAPITAL OUTLAY                     $0.00       $800.00         $0.00    0.00%          $0.00
             E 204-45500-570    OFFICE EQUIPMENT PURCHASE          $0.00     $1,023.34     $1,200.00   85.28%      $1,249.82
             E 204-45500-590    BOOKS                          $2,061.71    $14,617.82    $22,500.00   64.97%     $22,316.76
      45500 LIBRARY                                           $14,013.48   $103,168.15   $182,413.00   56.56%    $173,794.47
204 LIBRARY                                                   $14,013.48   $103,168.15   $182,413.00   56.56%    $173,794.47

205 ECONOMIC DEVELOPMENT AUTHORITY

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

      46500 ECONOMIC DEVELOPMENT AUTHORITY
              E 205-46500-107   EDA BOARD MEMBER PAY               $0.00     $1,190.00       $650.00   183.08%         $0.00
              E 205-46500-265   PROPERTY TAX                       $0.00     $1,422.00     $1,465.00    97.06%     $1,406.00
              E 205-46500-303   ENGINEERING                        $0.00         $0.00     $5,000.00     0.00%         $0.00

 28
                                                                                                                             08/16/24 9:12 AM
                                                                                                                                       Page 9
                                                                  JULY         2024                    %YTD
             Account           Last Dim Descr                 2024 Amt      YTD Amt    2024 Budget     Budget    2023 Amt
             E 205-46500-304   LEGAL                              $0.00    $2,347.50     $3,000.00     78.25%    $1,081.00
             E 205-46500-307   CONTRACT SERVICES              $7,493.75   $20,799.06     $1,000.00   2079.91%   $29,158.00
             E 205-46500-331   TRAVEL EXPENSE                     $0.00        $0.00     $1,000.00     0.00%       $344.50
             E 205-46500-340   ADVERTISING                        $0.00    $1,223.13     $2,500.00    48.93%     $1,178.00
             E 205-46500-344   BANQUETS/SPECIAL EVENTS            $0.00      $300.00         $0.00     0.00%         $0.00
             E 205-46500-360   INSURANCE - PROPERTY/LIABIL       $14.14       $98.98     $2,090.00     4.74%       $432.74
             E 205-46500-385   UTILITIES-SEWER CHARGES            $9.00       $58.03        $50.00   116.06%        $48.36
             E 205-46500-400   REPAIRS AND MAINT                  $0.00        $0.00       $250.00     0.00%       $462.95
             E 205-46500-430   MISCELLANEOUS                      $0.00        $0.00        $50.00     0.00%         $0.00
             E 205-46500-433   DUES AND SUBSCRIPTIONS             $0.00        $0.00       $300.00     0.00%         $0.00
             E 205-46500-480   FAÇADE IMPROVEMENTS                $0.00        $0.00         $0.00     0.00%     $7,186.00
             E 205-46500-609   LOAN PRINCIPAL-INTERFUND K    $10,610.00   $10,610.00    $10,352.00   102.49%         $0.00
             E 205-46500-610   LOAN INTEREST - INTERFUND        $816.00      $816.00     $1,074.00    75.98%     $1,074.00
      46500 ECONOMIC DEVELOPMENT AUTHORIT                    $18,942.89   $38,864.70    $28,781.00   135.04%    $42,371.55
205 ECONOMIC DEVELOPMENT AUTHORITY                           $18,942.89   $38,864.70    $29,781.00   130.50%    $42,371.55

230 SPECIAL PURPOSE DONATIONS

      42000 PUBLIC SAFETY
             E 230-42000-430   MISCELLANEOUS                      $0.00      $99.53          $0.00     0.00%    $50,480.06
      42000 PUBLIC SAFETY                                         $0.00      $99.53          $0.00     0.00%    $50,480.06

      45000 CULTURE & RECREATION
             E 230-45000-346   ROSE FEST                      $1,981.00    $2,686.22         $0.00     0.00%    $15,370.04
             E 230-45000-430 MISCELLANEOUS                   $20,627.62   $21,537.49         $0.00     0.00%     $3,972.34
      45000 CULTURE & RECREATION                             $22,608.62   $24,223.71         $0.00     0.00%    $19,342.38

      45500 LIBRARY
             E 230-45500-430   MISCELLANEOUS                      $0.00     $305.90          $0.00     0.00%         $0.00
      45500 LIBRARY                                               $0.00     $305.90          $0.00     0.00%         $0.00
230 SPECIAL PURPOSE DONATIONS                                $22,608.62   $24,629.14         $0.00     0.00%    $69,822.44

301 2012 G.O. IMP. BONDS-STREETS

      47000 DEBT SERVICE
             E 301-47000-601   BOND PRINCIPAL                     $0.00        $0.00         $0.00     0.00%     $8,905.00
             E 301-47000-611   BOND INTEREST                      $0.00        $0.00         $0.00     0.00%       $122.45
      47000 DEBT SERVICE                                          $0.00        $0.00         $0.00     0.00%     $9,027.45
301 2012 G.O. IMP. BONDS-STREETS                                  $0.00        $0.00         $0.00     0.00%     $9,027.45

303 2016 FIRST STREET IMPROVEMENTS



 29
                                                                                                                               08/16/24 9:12 AM
                                                                                                                                        Page 10
                                                                   JULY          2024                   %YTD
             Account            Last Dim Descr                 2024 Amt       YTD Amt    2024 Budget    Budget     2023 Amt

      47000 DEBT SERVICE
             E 303-47000-608    BOND PRINCIPAL - 2016 FIRST        $0.00    $30,000.00    $19,350.00   155.04%    $19,350.00
             E 303-47000-614    BOND INTEREST 2016 FIRST ST        $0.00     $9,546.46     $7,449.75   128.14%     $7,788.37
             E 303-47000-620    FISCAL AGENT FEES                  $0.00     $1,045.00       $990.00   105.56%       $990.00
      47000 DEBT SERVICE                                           $0.00    $40,591.46    $27,789.75   146.07%    $28,128.37
303 2016 FIRST STREET IMPROVEMENTS                                 $0.00    $40,591.46    $27,789.75   146.07%    $28,128.37

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

      47000 DEBT SERVICE
             E 310-47000-604    BOND PRINCIPAL - 2020A BON         $0.00    $91,040.51    $91,040.51   100.00%    $93,102.01
             E 310-47000-615    BOND INTEREST - 2020A BOND         $0.00    $47,218.94    $47,218.94   100.00%    $52,322.84
             E 310-47000-620    FISCAL AGENT FEES                  $0.00       $495.00         $0.00     0.00%         $0.00
      47000 DEBT SERVICE                                           $0.00   $138,754.45   $138,259.45   100.36%   $145,424.85
310 2020A GO BOND (RW, BUS PK, 2ND                                 $0.00   $138,754.45   $138,259.45   100.36%   $145,424.85

320 2016B GO USDA BOND FIRE HALL

      47100 2016 FIRE HALL BOND CIP NOTES
             E 320-47100-624 BOND PRIN-2016B CIP FIRE HA           $0.00         $0.00    $34,762.22    0.00%     $33,787.73
             E 320-47100-625 BOND INT-2016B CIP FIRE HAL           $0.00         $0.00    $56,362.78    0.00%     $57,328.26
      47100 2016 FIRE HALL BOND CIP NOTES                          $0.00         $0.00    $91,125.00    0.00%     $91,115.99
320 2016B GO USDA BOND FIRE HALL                                   $0.00         $0.00    $91,125.00    0.00%     $91,115.99

321 2016B USDA NOTE FIRE HALL

      47200 2016 FIRE HALL BOND USDA NOTES
             E 321-47200-626 BOND PRIN-2016B USDA FIRE             $0.00         $0.00     $7,378.48    0.00%      $7,172.27
             E 321-47200-627 BOND INT-2016B USDA FIRE H            $0.00         $0.00    $11,962.52    0.00%     $12,168.73
      47200 2016 FIRE HALL BOND USDA NOTES                         $0.00         $0.00    $19,341.00    0.00%     $19,341.00
321 2016B USDA NOTE FIRE HALL                                      $0.00         $0.00    $19,341.00    0.00%     $19,341.00

323 2023A G.O. Bond

      47300 2023 Pearl Creek/Street Improv
             E 323-47300-611    BOND INTEREST                 $24,752.88    $24,752.88         $0.00    0.00%          $0.00
             E 323-47300-622 BOND ISSUANCE COSTS                   $0.00         $0.00         $0.00    0.00%         -$0.47
      47300 2023 Pearl Creek/Street Improv                    $24,752.88    $24,752.88         $0.00    0.00%         -$0.47
323 2023A G.O. Bond                                           $24,752.88    $24,752.88         $0.00    0.00%         -$0.47

331 2020 FREIGHTLINER 114SD



 30
                                                                                                                              08/16/24 9:12 AM
                                                                                                                                       Page 11
                                                                   JULY         2024                   %YTD
              Account           Last Dim Descr                 2024 Amt      YTD Amt    2024 Budget    Budget     2023 Amt

      47000 DEBT SERVICE
             E 331-47000-606    CAPITAL LEASE PRINCIPAL       $16,847.34   $33,425.29    $33,425.29   100.00%    $32,364.90
             E 331-47000-619    CAPITAL LEASE INTEREST         $1,414.05    $3,097.49     $3,097.49   100.00%     $4,157.88
      47000 DEBT SERVICE                                      $18,261.39   $36,522.78    $36,522.78   100.00%    $36,522.78
331 2020 FREIGHTLINER 114SD                                   $18,261.39   $36,522.78    $36,522.78   100.00%    $36,522.78

336 2019 FORD F150 LEASE

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

340 RED WING AVE CAPITAL PROJECT

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

405 2023 Street Overlay Proj

      43100 STREETS
             E 405-43100-501    CAPITAL OUTLAY                  $925.00    $20,245.25         $0.00    0.00%    $638,774.57
      43100 STREETS                                             $925.00    $20,245.25         $0.00    0.00%    $638,774.57
405 2023 Street Overlay Proj                                    $925.00    $20,245.25         $0.00    0.00%    $638,774.57

602 SANITARY SEWER

      43256 SEWER
              E 602-43256-101   SALARIES - REGULAR             $3,894.88   $31,346.66    $51,180.15   61.25%     $48,972.16
              E 602-43256-102   SALARIES - OVERTIME            $1,216.62    $4,186.34    $11,476.50   36.48%     $10,365.09
              E 602-43256-121   PERA - EMPLOYER SHARE            $383.37    $2,499.23     $4,796.23   52.11%      $4,687.03
              E 602-43256-122   FICA - EMPLOYER SHARE            $391.03    $2,608.09     $4,699.25   55.50%      $1,238.92
              E 602-43256-130   INSURANCE - MED/DENT/LIFE/     $1,797.89   $10,382.76    $18,340.00   56.61%     $19,066.54
              E 602-43256-131   EMPLOYER H.S.A.EXPENSE             $0.00    $1,950.00         $0.00    0.00%          $0.00
              E 602-43256-142   UNEMPLOYMENT COMPENSATI            $0.00       $19.91         $0.00    0.00%          $0.00
              E 602-43256-150   INSURANCE - WORKERS COMP         $146.50    $1,025.50     $2,020.00   50.77%      $1,809.20
              E 602-43256-210   OPERATING SUPPLIES & EXPEN       $703.88    $7,032.50    $15,000.00   46.88%     $19,911.74
              E 602-43256-212   MOTOR FUELS, LUBES, ADDITIV        $0.00        $6.99     $3,000.00    0.23%      $3,198.83
              E 602-43256-216   CHEMICALS                      $2,371.49    $7,033.77     $8,000.00   87.92%      $7,638.51


 31
                                                                                                                                  08/16/24 9:12 AM
                                                                                                                                           Page 12
                                                                      JULY          2024                   %YTD
             Account            Last Dim Descr                    2024 Amt       YTD Amt    2024 Budget    Budget     2023 Amt
             E 602-43256-265    PROPERTY TAX                          $0.00      $956.00        $860.00   111.16%      $788.00
             E 602-43256-303    ENGINEERING                           $0.00        $0.00      $5,000.00     0.00%      $237.00
             E 602-43256-304    LEGAL                                 $0.00         $0.00       $500.00    0.00%          $0.00
             E 602-43256-307    CONTRACT SERVICES                     $0.00         $0.00     $3,100.00    0.00%      $3,256.89
             E 602-43256-311    CONFERENCE & TRAINING                 $0.00       $458.58       $500.00   91.72%        $587.37
             E 602-43256-321    UTILITIES-PHONE/INTERNET/C           $58.85       $226.75     $1,380.00   16.43%        $977.88
             E 602-43256-331    TRAVEL EXPENSE                        $0.00       $381.99       $700.00   54.57%        $262.00
             E 602-43256-360    INSURANCE - PROPERTY/LIABIL         $917.08     $6,419.56    $11,000.00   58.36%     $11,832.12
             E 602-43256-381    UTILITIES-ELECTRIC & WATER        $8,103.80    $29,345.30    $38,630.00   75.97%     $44,336.90
             E 602-43256-383    UTILITIES-NATURAL GAS                 $0.00     $3,127.26     $4,500.00   69.49%      $8,210.55
             E 602-43256-384    UTILITIES-REFUSE/RECYCLING           $62.97       $440.79       $680.00   64.82%        $819.74
             E 602-43256-385    UTILITIES-SEWER CHARGES           $4,487.45    $14,296.34    $18,590.00   76.90%     $23,936.50
             E 602-43256-400    REPAIRS AND MAINT                     $0.00    $18,419.55    $25,000.00   73.68%     $30,732.26
             E 602-43256-414    OSHA/SAFETY CLOTH. & EQUIP            $0.00         $0.00     $1,000.00     0.00%       $150.00
             E 602-43256-418    UNIFORMS                             $48.20       $134.13       $400.00    33.53%       $194.90
             E 602-43256-420    DEPRECIATION                     $13,854.58    $94,170.87   $167,000.00    56.39%   $233,290.00
             E 602-43256-429    PERMITS AND LICENSES                  $0.00     $1,473.00     $1,600.00    92.06%     $1,642.15
             E 602-43256-430    MISCELLANEOUS                         $0.00         $0.00       $500.00     0.00%         $0.00
             E 602-43256-501    CAPITAL OUTLAY                        $0.00    $13,602.40    $20,000.00    68.01%    $33,207.97
             E 602-43256-505    GIS Operation and Maintenance         $0.00     $3,399.98         $0.00     0.00%         $0.00
             E 602-43256-603    BOND PRINCIPAL - 2012 HWY 5           $0.00         $0.00         $0.00     0.00%         $0.00
             E 602-43256-604    BOND PRINCIPAL - 2020A BON            $0.00    $39,749.11    $39,749.11   100.00%         $0.00
             E 602-43256-605    LOAN PRINCIPAL - PFA (RATES)     $93,000.00    $93,000.00    $93,000.00   100.00%         $0.00
             E 602-43256-606    CAPITAL LEASE PRINCIPAL               $0.00         $0.00    $26,223.00     0.00%         $0.44
             E 602-43256-608    BOND PRINCIPAL - 2016 FIRST           $0.00         $0.00     $8,460.00     0.00%         $0.00
             E 602-43256-611    BOND INTEREST                         $0.00         $0.00         $0.00     0.00%        $53.28
             E 602-43256-612    LOAN INTEREST - PFA               $4,875.00     $9,750.00     $9,750.00   100.00%    $10,344.00
             E 602-43256-614    BOND INTEREST 2016 FIRST ST           $0.00     $1,591.54     $3,257.10    48.86%     $3,554.15
             E 602-43256-615    BOND INTEREST - 2020A BOND            $0.00    $20,616.22    $20,616.22   100.00%    $23,495.15
             E 602-43256-616    BOND INTEREST - 2023A BOND       $63,754.96    $63,754.96         $0.00     0.00%    $21,149.00
             E 602-43256-619    CAPITAL LEASE INTEREST                $0.00         $0.00       $964.00    0.00%      $2,025.85
             E 602-43256-622    BOND ISSUANCE COSTS                   $0.00         $0.00         $0.00    0.00%     $47,015.07
      43256 SEWER                                               $200,068.55   $483,406.08   $621,471.56   77.78%    $618,987.19

      47300 2023 Pearl Creek/Street Improv
             E 602-47300-611 BOND INTEREST                            $0.00         $0.00    $63,448.00    0.00%          $0.00
      47300 2023 Pearl Creek/Street Improv                            $0.00         $0.00    $63,448.00    0.00%          $0.00
602 SANITARY SEWER                                              $200,068.55   $483,406.08   $684,919.56   70.58%    $618,987.19

605 STORM SEWER



 32
                                                                                                                             08/16/24 9:12 AM
                                                                                                                                      Page 13
                                                                  JULY          2024                   %YTD
             Account           Last Dim Descr                 2024 Amt       YTD Amt    2024 Budget    Budget    2023 Amt

      43251 STORM SEWER UTIL & MAINT
             E 605-43251-101   SALARIES - REGULAR              $992.33      $9,588.09    $12,822.60   74.77%    $12,638.80
             E 605-43251-102   SALARIES - OVERTIME               $0.00        $342.20         $0.00    0.00%        $64.40
             E 605-43251-121   PERA - EMPLOYER SHARE            $74.43        $666.61       $915.00   72.85%     $1,016.50
             E 605-43251-122   FICA - EMPLOYER SHARE            $75.92        $651.48       $935.00   69.68%        $86.66
             E 605-43251-130   INSURANCE - MED/DENT/LIFE/      $579.75      $3,010.72     $5,445.00   55.29%     $5,404.31
             E 605-43251-131   EMPLOYER H.S.A.EXPENSE            $0.00        $750.01         $0.00    0.00%     $1,078.13
             E 605-43251-142   UNEMPLOYMENT COMPENSATI           $0.00          $6.24         $0.00    0.00%         $0.00
             E 605-43251-150   INSURANCE - WORKERS COMP         $20.50        $143.50       $291.00   49.31%       $257.73
             E 605-43251-212   MOTOR FUELS, LUBES, ADDITIV       $0.00        $202.77     $1,500.00   13.52%     $1,416.42
             E 605-43251-360   INSURANCE - PROPERTY/LIABIL      $27.20        $190.40       $300.00   63.47%       $347.05
             E 605-43251-400   REPAIRS AND MAINT                 $0.00          $0.00     $9,000.00    0.00%     $6,014.09
             E 605-43251-420 DEPRECIATION                     $8,630.71    $60,414.97    $51,827.80   116.57%   $52,031.00
             E 605-43251-501 CAPITAL OUTLAY                       $0.00    $58,492.17    $15,000.00   389.95%        $0.00
             E 605-43251-603 BOND PRINCIPAL - 2012 HWY 5          $0.00         $0.00         $0.00     0.00%        $0.00
             E 605-43251-604 BOND PRINCIPAL - 2020A BON           $0.00    $26,159.69    $26,159.69   100.00%        $0.00
             E 605-43251-606 CAPITAL LEASE PRINCIPAL              $0.00         $0.00    $18,940.00     0.00%        $0.06
             E 605-43251-608 BOND PRINCIPAL - 2016 FIRST          $0.00         $0.00     $1,260.00     0.00%        $0.00
             E 605-43251-611 BOND INTEREST                        $0.00         $0.00         $0.00     0.00%       $30.43
             E 605-43251-614 BOND INTEREST 2016 FIRST ST          $0.00       $237.04       $485.10    48.86%      $529.15
             E 605-43251-615 BOND INTEREST - 2020A BOND           $0.00    $13,567.95    $13,567.95   100.00%   $10,647.18
             E 605-43251-619 CAPITAL LEASE INTEREST               $0.00         $0.00     $3,021.00     0.00%    $6,511.25
      43251 STORM SEWER UTIL & MAINT                         $10,400.84   $174,423.84   $161,470.14   108.02%   $98,073.16
605 STORM SEWER                                              $10,400.84   $174,423.84   $161,470.14   108.02%   $98,073.16

609 LIQUOR

      49750 LIQUOR
             E 609-49750-100   SALARIES - PART TIME           $4,790.97     $4,790.97         $0.00    0.00%       $100.61
             E 609-49750-101   SALARIES - REGULAR             $5,100.00     $5,100.00         $0.00    0.00%         $0.00
             E 609-49750-102   SALARIES - OVERTIME                $0.00         $0.00         $0.00    0.00%       $150.98
             E 609-49750-108   SALARIES - FULL-TIME ON-SAL        $0.00     $6,335.06    $15,910.11   39.82%    $15,109.00
             E 609-49750-109   SALARIES - FULL-TIME OFF-SA        $0.00     $6,351.06    $15,899.61   39.94%    $14,993.00
             E 609-49750-110   SALARIES - PART-TIME ON-SA         $0.00    $20,577.94    $45,015.25   45.71%    $34,047.36
             E 609-49750-111   SALARIES - PART-TIME OFF-SA        $0.00     $5,050.94    $23,292.85   21.68%    $13,306.97
             E 609-49750-112   SALARIES - ADMIN                   $0.00    $17,902.37    $34,400.08   52.04%    $32,829.39
             E 609-49750-121   PERA - EMPLOYER SHARE            $741.83     $4,530.84     $9,038.84   50.13%     $8,302.72
             E 609-49750-122   FICA - EMPLOYER SHARE            $756.65     $4,882.98     $9,219.62   52.96%     $2,262.49
             E 609-49750-130   INSURANCE - MED/DENT/LIFE/     $3,697.56    $22,589.80    $52,552.50   42.99%    $42,910.04
             E 609-49750-131   EMPLOYER H.S.A.EXPENSE             $0.00     $2,550.02         $0.00    0.00%     $1,218.75


 33
                                                                                                                               08/16/24 9:12 AM
                                                                                                                                        Page 14
                                                                  JULY          2024                    %YTD
             Account           Last Dim Descr                 2024 Amt       YTD Amt    2024 Budget     Budget     2023 Amt
             E 609-49750-142   UNEMPLOYMENT COMPENSATI           $0.00        $151.28         $0.00     0.00%          $0.00
             E 609-49750-150   INSURANCE - WORKERS COMP        $264.83      $1,853.81     $3,000.00    61.79%      $3,436.39
             E 609-49750-208   SERVING SUPPLY-FOOD & ALCO       $319.45     $1,771.52     $2,700.00    65.61%      $3,674.03
             E 609-49750-210   OPERATING SUPPLIES & EXPEN       $554.34     $6,444.66     $7,500.00    85.93%      $7,096.96
             E 609-49750-251   LIQUOR                        $14,491.75   $109,116.03   $178,500.00    61.13%    $178,437.14
             E 609-49750-252   BEER                          $30,306.60   $176,182.85   $335,000.00    52.59%    $301,413.09
             E 609-49750-253   WINE                           $1,791.21    $14,154.10    $27,000.00    52.42%     $21,689.77
             E 609-49750-254   SODA, MIX, JUICE               $1,030.15     $9,073.14    $16,000.00    56.71%     $16,161.44
             E 609-49750-256   TOBACCO                        $1,800.04     $7,089.65    $15,000.00    47.26%     $10,864.71
             E 609-49750-257   FOOD/CONDIMENTS-COMPLIME         $107.19     $1,361.15     $4,000.00    34.03%      $2,088.05
             E 609-49750-258   FOOD/MERCHANDISE FOR RESA      $2,193.67    $13,073.23    $35,000.00    37.35%     $25,574.70
             E 609-49750-308   OUTSIDE JANITORIAL SERVICE     $1,078.31     $7,548.17    $14,000.00    53.92%     $12,939.72
             E 609-49750-309   COMPUTER SUPPORT                 $200.00     $1,400.00     $5,000.00    28.00%      $2,200.00
             E 609-49750-311   CONFERENCE & TRAINING              $0.00         $0.00       $600.00     0.00%          $0.00
             E 609-49750-321   UTILITIES-PHONE/INTERNET/C       $468.86     $2,241.20     $2,600.00    86.20%      $2,846.06
             E 609-49750-325   SECURITY SYSTEM                   $43.91       $304.97     $1,000.00    30.50%        $521.16
             E 609-49750-327   PEST CONTROL                       $0.00       $420.00     $1,000.00    42.00%        $960.00
             E 609-49750-331   TRAVEL EXPENSE                     $0.00         $0.00     $1,100.00     0.00%          $0.00
             E 609-49750-333   FREIGHT or SHIPPING CHARGE        $35.80       $268.50       $500.00    53.70%        $855.30
             E 609-49750-334   CREDIT CARD EXPENSES           $1,794.02     $9,833.11    $15,000.00    65.55%     $17,834.03
             E 609-49750-340   ADVERTISING                        $0.00        $17.00     $1,000.00     1.70%        $879.64
             E 609-49750-345   SPECIAL EVENTS/ENTERTAINM        $300.00     $1,809.76     $4,500.00    40.22%      $3,591.69
             E 609-49750-346   ROSE FEST                      $1,894.00     $2,894.00    $10,000.00    28.94%     $11,473.71
             E 609-49750-360   INSURANCE - PROPERTY/LIABIL     $369.03      $6,533.42     $6,000.00   108.89%      $4,042.59
             E 609-49750-364   INSURANCE - DRAM LIQUOR LI        $0.00      $5,863.29     $4,820.00   121.65%        $402.00
             E 609-49750-381   UTILITIES-ELECTRIC & WATER      $825.91      $6,278.92    $11,430.00    54.93%     $10,699.95
             E 609-49750-383   UTILITIES-NATURAL GAS             $0.00        $494.64     $1,120.00    44.16%      $1,400.11
             E 609-49750-384   UTILITIES-REFUSE/RECYCLING      $142.06      $1,059.88     $1,510.00    70.19%      $1,907.84
             E 609-49750-385   UTILITIES-SEWER CHARGES         $241.57      $1,722.43     $1,200.00   143.54%      $1,475.08
             E 609-49750-390   TAP CLEANING SERVICE            $121.00        $457.00     $1,000.00    45.70%        $672.00
             E 609-49750-400   REPAIRS AND MAINT                 $0.00      $4,422.50     $4,000.00   110.56%      $4,093.25
             E 609-49750-418   UNIFORMS                          $0.00          $0.00       $500.00     0.00%          $0.00
             E 609-49750-420   DEPRECIATION                    $979.55      $6,856.85    $12,000.00    57.14%     $11,756.00
             E 609-49750-430   MISCELLANEOUS                     $0.00       -$136.29       $500.00   -27.26%        $620.55
             E 609-49750-431   CASH SHORT/OVER                  -$21.39      -$230.18       $100.00   -230.18%       $139.36
             E 609-49750-433   DUES AND SUBSCRIPTIONS             $0.00     $1,160.00       $800.00    145.00%       $822.10
             E 609-49750-501   CAPITAL OUTLAY                     $0.00    $92,973.58    $10,000.00    929.74%         $0.00
             E 609-49750-725   TRANSFER TO GENERAL FUND           $0.00         $0.00    $20,000.00      0.00%    $20,000.00
      49750 LIQUOR                                           $76,418.87   $595,126.15   $960,308.86     61.97%   $847,799.73
609 LIQUOR                                                   $76,418.87   $595,126.15   $960,308.86    61.97%    $847,799.73


 34
                                                                                                                       08/16/24 9:12 AM
                                                                                                                                Page 15
                                                      JULY            2024                    %YTD
              Account          Last Dim Descr     2024 Amt         YTD Amt     2024 Budget    Budget       2023 Amt

900 GASB 34

      41000 GENERAL GOVERNMENT
             E 900-41000-420 DEPRECIATION         $2,217.68     $15,523.76            $0.00   0.00%      $26,612.00
      41000 GENERAL GOVERNMENT                    $2,217.68     $15,523.76            $0.00   0.00%      $26,612.00

      42000 PUBLIC SAFETY
             E 900-42000-420   DEPRECIATION      $12,080.79     $77,280.18            $0.00   0.00%     $132,959.00
      42000 PUBLIC SAFETY                        $12,080.79     $77,280.18            $0.00   0.00%     $132,959.00

      43000 PUBLIC WORKS
             E 900-43000-420   DEPRECIATION      $22,394.06    $132,159.97            $0.00   0.00%     $247,438.00
      43000 PUBLIC WORKS                         $22,394.06    $132,159.97            $0.00   0.00%     $247,438.00

      45000 CULTURE & RECREATION
             E 900-45000-420 DEPRECIATION         $1,527.57     $11,927.69            $0.00   0.00%      $18,516.00
      45000 CULTURE & RECREATION                  $1,527.57     $11,927.69            $0.00   0.00%      $18,516.00
900 GASB 34                                      $38,220.10    $236,891.60            $0.00   0.00%     $425,525.00

                                                $406,548.16   $3,097,123.12   $4,218,841.49   73.41%   $5,629,976.09




 35
                                                                                                                 08/16/24 9:15 AM
                                                      CITY OF KENYON
                                                                                                                           Page 1
                                              CITY OF KENYON Revenue Summary

                                                                JULY          2024            2024      %YTD               2023
        Account              Last Dim Descr                 2024 Amt       YTD Amt          Budget      Budget          YTD Amt

101 GENERAL FUND

  00000 GENERAL REVENUE
         R 101-00000-32000   LICENSES & PERMITS                $0.00      $3,420.00      $2,700.00    126.67%          $1,535.00
         R 101-00000-32002   RENTAL PROPERTY LICENSE           $0.00          $0.00        $100.00      0.00%             $60.00
         R 101-00000-32110   ALCOHOL LICENSE                   $0.00      $1,200.00      $1,900.00     63.16%          $1,900.00
         R 101-00000-32210   BUILDING PERMIT                 $421.55      $2,620.92      $3,600.00     72.80%          $2,565.09
         R 101-00000-32240   ANIMAL LICENSE                   $67.00        $548.35        $350.00    156.67%            $323.59
         R 101-00000-33900   DIVIDENDS                         $0.00          $0.00        $500.00      0.00%              $0.00
         R 101-00000-34102   ZONING & VARIANCE FEES            $0.00        $466.00        $350.00    133.14%            $206.00
         R 101-00000-34107   ASSESSMENT SEARCHES             $175.00        $375.00        $500.00     75.00%            $389.97
         R 101-00000-34109   CHARGES FOR SERVICES              $0.00      $3,780.69      $6,000.00     63.01%             $87.86
         R 101-00000-34409   REIMBURSEMENTS                    $0.00          $0.00          $0.00      0.00%          $1,210.00
         R 101-00000-34790   SALE OF EXCESS EQUIPMEN            $0.00         $0.00          $0.00       0.00%           $539.92
         R 101-00000-35300   PAY PAL FEE                        $0.00       $130.95         $80.00     163.69%            $26.32
         R 101-00000-36101   SPECIAL ASSESSMENTS              $390.91       $390.91          $0.00       0.00%             $0.00
         R 101-00000-36105   SPECIAL ASSESS. -DEL UTILI       $133.24       $133.24        $680.00      19.59%           $384.00
         R 101-00000-36200   MISCELLANEOUS REVENUE            $150.00    $11,094.88        $200.00    5547.44%         $1,616.00
         R 101-00000-36210   INTEREST EARNINGS                 $79.51    $11,045.36        $150.00    7363.57%        $36,797.68
         R 101-00000-36220   RENT - LAND                        $0.00     $2,415.00      $2,000.00     120.75%         $2,147.50
         R 101-00000-38050   CABLE TV FRANCHISE FEES            $0.00     $3,063.10      $9,600.00      31.91%         $3,906.80
         R 101-00000-39202   TRANSFER FROM ENTERPRIS            $0.00         $0.00     $20,000.00       0.00%             $0.00
  00000 GENERAL REVENUE                                     $1,417.21    $40,684.40     $48,710.00      83.52%        $53,695.73

  41000 GENERAL GOVERNMENT
         R 101-41000-31020 DELINQUENT TAXES                 $6,687.01     $6,687.01      $15,000.00    44.58%         $30,270.16
         R 101-41000-31030 MOBILE HOME TAX                    $711.03       $711.03       $1,000.00    71.10%          $2,954.19
         R 101-41000-31110 CURRENT AD VALOREM TAX         $396,712.54   $396,712.54     $739,725.00    53.63%        $343,446.56
         R 101-41000-33401 LOCAL GOVERNMENT AID           $332,132.50   $332,132.50     $640,500.00    51.86%        $297,725.00
  41000 GENERAL GOVERNMENT                                $736,243.08   $736,243.08   $1,396,225.00    52.73%        $674,395.91

  41100 GENERAL GOVERNMENT
         R 101-41100-31120 TRANSFER-KMU IN LIEU OF              $0.00         $0.00     $68,000.00      0.00%         $36,502.11
         R 101-41100-31130 SHARED FACILITY - KMU           $18,500.00    $37,000.00     $74,000.00     50.00%         $31,077.50
  41100 GENERAL GOVERNMENT                                 $18,500.00    $37,000.00    $142,000.00     26.06%         $67,579.61

  42100 LAW ENFORCEMENT
         R 101-42100-32001   LICENSES & PERMITS               $265.00       $439.90        $700.00     62.84%            $494.19
         R 101-42100-33404   STATE GRANTS & AIDS                $0.00         $0.00      $1,000.00      0.00%            $640.95
         R 101-42100-33417   POLICE GRANT - TZD             $1,336.20     $1,568.38          $0.00      0.00%              $0.00
         R 101-42100-33421   STATE POLICE AID                   $0.00     $5,178.38     $64,000.00      8.09%              $0.00
         R 101-42100-33900   DIVIDENDS                          $0.00         $0.00        $500.00      0.00%              $0.00
         R 101-42100-34412   REIMBURSEMENTS-POLICE              $0.00         $0.00          $0.00      0.00%             $18.36
         R 101-42100-34790   SALE OF EXCESS EQUIPMEN            $0.00         $0.00     $14,000.00      0.00%          $7,325.30
 36
                                                                                                             08/16/24 9:15 AM
                                                      CITY OF KENYON
                                                                                                                       Page 2
                                              CITY OF KENYON Revenue Summary

                                                             JULY          2024            2024     %YTD               2023
         Account             Last Dim Descr              2024 Amt       YTD Amt          Budget     Budget          YTD Amt
         R 101-42100-35100   FINES/PENALTIES              $507.36      $9,147.23       $6,000.00   152.45%         $9,733.80
         R 101-42100-36200   MISCELLANEOUS REVENUE          $0.00        $130.00           $0.00     0.00%           $100.00
  42100 LAW ENFORCEMENT                                  $2,108.56    $16,463.89     $86,200.00    19.10%         $18,312.60

  43000 PUBLIC WORKS
         R 101-43000-36200   MISCELLANEOUS REVENUE           $0.00      $173.40            $0.00    0.00%              $0.00
  43000 PUBLIC WORKS                                         $0.00      $173.40            $0.00    0.00%              $0.00

  43100 STREETS
         R 101-43100-33401   LOCAL GOVERNMENT AID       $28,178.50    $28,178.50           $0.00    0.00%              $0.00
         R 101-43100-34790   SALE OF EXCESS EQUIPMEN         $0.00    $41,543.84           $0.00    0.00%              $0.00
         R 101-43100-36200   MISCELLANEOUS REVENUE           $0.00         $0.00           $0.00    0.00%            $713.00
  43100 STREETS                                         $28,178.50    $69,722.34           $0.00    0.00%            $713.00

  43250 RECYCLING
         R 101-43250-37320   RECYCLING CUSTOMER CHA          $0.00    $12,451.34     $47,500.00    26.21%         $32,953.66
  43250 RECYCLING                                            $0.00    $12,451.34     $47,500.00    26.21%         $32,953.66

  45124 SWIMMING POOL
         R 101-45124-33900   DIVIDENDS                       $0.00         $0.00        $200.00     0.00%              $0.00
         R 101-45124-34409   REIMBURSEMENTS                  $0.00        $45.00          $0.00     0.00%              $0.00
         R 101-45124-34720   SWIMMING POOL FEES          $4,432.16    $21,956.46     $28,000.00    78.42%         $25,404.41
         R 101-45124-34721   SWIMMING POOL CONCESSI      $1,306.83     $2,815.88      $4,500.00    62.58%          $3,901.84
         R 101-45124-35300   PAY PAL FEE                    $24.31       $113.80          $0.00     0.00%             -$6.57
         R 101-45124-37940   CASH OVER/SHORT                $57.27       $130.57          $0.00     0.00%              $0.00
  45124 SWIMMING POOL                                    $5,820.57    $25,061.71     $32,700.00    76.64%         $29,299.68

  45200 PARKS
         R 101-45200-33900   DIVIDENDS                      $0.00          $0.00         $150.00     0.00%             $0.00
         R 101-45200-34780   PARK RENTAL FEES             $491.18        $963.54         $900.00   107.06%           $610.16
         R 101-45200-36200   MISCELLANEOUS REVENUE          $0.00        $300.00           $0.00     0.00%             $0.00
  45200 PARKS                                             $491.18      $1,263.54       $1,050.00   120.34%           $610.16

  45400 COMMUNITY GARDEN
         R 101-45400-34760   GARDEN PLOT RENTAL FEES         $0.00      $135.00            $0.00    0.00%              $0.00
  45400 COMMUNITY GARDEN                                     $0.00      $135.00            $0.00    0.00%              $0.00
101 GENERAL FUND                                       $792,759.10   $939,198.70   $1,754,385.00   53.53%        $877,560.35

202 CAPITAL OUTLAY

  00000 GENERAL REVENUE
         R 202-00000-36210   INTEREST EARNINGS               $0.00         $0.00        $150.00     0.00%             $47.50
         R 202-00000-39203   TRANSFER FROM SP.REVENU         $0.00         $0.00     $69,500.00     0.00%              $0.00
  00000 GENERAL REVENUE                                      $0.00         $0.00     $69,650.00     0.00%             $47.50

  42000 PUBLIC SAFETY
 37
                                                                                                                08/16/24 9:15 AM
                                                       CITY OF KENYON
                                                                                                                          Page 3
                                               CITY OF KENYON Revenue Summary

                                                                  JULY          2024          2024     %YTD               2023
           Account            Last Dim Descr                  2024 Amt       YTD Amt        Budget     Budget          YTD Amt
          R 202-42000-39208   TRANSFER FROM GENERAL F             $0.00         $0.00     $9,000.00    0.00%              $0.00
   42000 PUBLIC SAFETY                                            $0.00         $0.00     $9,000.00    0.00%              $0.00

   43100 STREETS
          R 202-43100-39209   TRANSFER FROM GENERAL F             $0.00         $0.00    $45,000.00    0.00%              $0.00
   43100 STREETS                                                  $0.00         $0.00    $45,000.00    0.00%              $0.00

   45000 CULTURE & RECREATION
          R 202-45000-39201  TRANSFER FROM GENERAL F              $0.00         $0.00    $58,000.00    0.00%              $0.00
   45000 CULTURE & RECREATION                                     $0.00         $0.00    $58,000.00    0.00%              $0.00
202 CAPITAL OUTLAY                                                $0.00         $0.00   $181,650.00    0.00%             $47.50

203 FIRE

   00000 GENERAL REVENUE
          R 203-00000-31110   CURRENT AD VALOREM TAX         $50,354.50    $50,354.50   $100,709.00    50.00%        $46,624.00
          R 203-00000-33400   STATE GRANTS & AIDS                 $0.00         $0.00    $10,000.00     0.00%         $6,000.00
          R 203-00000-33420   STATE FIRE AID                      $0.00    $28,594.05    $33,000.00    86.65%             $0.00
          R 203-00000-34200   FIRE - TOWNSHIP CONTRAC        $55,789.87    $75,453.52   $108,378.69    69.62%        $64,571.18
          R 203-00000-34411   REIMBURSEMENT-FIRE SUPP         $1,450.00     $5,450.00     $3,000.00   181.67%             $0.00
          R 203-00000-36105   SPECIAL ASSESS. -DEL UTILI          $0.00         $0.00       $210.00     0.00%             $0.00
          R 203-00000-36200   MISCELLANEOUS REVENUE             $150.00     $5,250.00         $0.00     0.00%             $0.00
          R 203-00000-36210   INTEREST EARNINGS                   $0.00         $0.00        $75.00     0.00%             $3.80
          R 203-00000-36235   Donation - Donor Restricted     $3,279.67    $53,498.67         $0.00     0.00%             $0.00
   00000 GENERAL REVENUE                                    $111,024.04   $218,600.74   $255,372.69    85.60%       $117,198.98

   42200 FIRE
          R 203-42200-36105   SPECIAL ASSESS. -DEL UTILI          $0.00         $0.00         $0.00    0.00%            $163.00
   42200 FIRE                                                     $0.00         $0.00         $0.00    0.00%            $163.00
203 FIRE                                                    $111,024.04   $218,600.74   $255,372.69   85.60%        $117,361.98

204 LIBRARY

   00000 GENERAL REVENUE
          R 204-00000-31110   CURRENT AD VALOREM TAX         $67,837.50    $67,837.50   $135,675.00   50.00%         $68,235.00
          R 204-00000-33620   LIBRARY COUNTY AID                  $0.00    $23,014.10    $45,028.23   51.11%         $20,726.98
          R 204-00000-33900   DIVIDENDS                           $0.00         $0.00       $200.00    0.00%              $0.00
          R 204-00000-34109   CHARGES FOR SERVICES               $56.48       $297.63       $700.00   42.52%            $401.59
          R 204-00000-35103   LIBRARY FINES                      $16.99       $196.34       $200.00   98.17%            $180.19
          R 204-00000-36200   MISCELLANEOUS REVENUE              $71.78       $204.32       $519.77   39.31%            $101.82
          R 204-00000-36210   INTEREST EARNINGS                   $0.00         $0.00        $90.00    0.00%              $2.00
   00000 GENERAL REVENUE                                     $67,982.75    $91,549.89   $182,413.00   50.19%         $89,647.58
204 LIBRARY                                                  $67,982.75    $91,549.89   $182,413.00   50.19%         $89,647.58

205 ECONOMIC DEVELOPMENT AUTHORITY
 38
                                                                                                          08/16/24 9:15 AM
                                                      CITY OF KENYON
                                                                                                                    Page 4
                                              CITY OF KENYON Revenue Summary

                                                            JULY         2024         2024       %YTD               2023
         Account             Last Dim Descr             2024 Amt      YTD Amt       Budget       Budget          YTD Amt

  00000 GENERAL REVENUE
         R 205-00000-31110   CURRENT AD VALOREM TAX    $13,165.50   $13,165.50   $26,331.00     50.00%         $12,191.00
         R 205-00000-35106   LEASE-NAPA STORE             $900.00    $3,600.00    $5,400.00     66.67%          $3,150.00
         R 205-00000-36210   INTEREST EARNINGS              $0.00        $0.00        $0.00      0.00%              $2.00
  00000 GENERAL REVENUE                                $14,065.50   $16,765.50   $31,731.00     52.84%         $15,343.00
205 ECONOMIC DEVELOPMENT AUTHORITY                     $14,065.50   $16,765.50   $31,731.00     52.84%         $15,343.00

230 SPECIAL PURPOSE DONATIONS

  00000 GENERAL REVENUE
         R 230-00000-36210   INTEREST EARNINGS              $0.00        $0.00     $140.00       0.00%              $3.00
  00000 GENERAL REVENUE                                     $0.00        $0.00     $140.00       0.00%              $3.00

  42000 PUBLIC SAFETY
         R 230-42000-36340   DONATIONS-PUBLIC SAFETY        $0.00     $205.60         $0.00      0.00%         $12,710.00
  42000 PUBLIC SAFETY                                       $0.00     $205.60         $0.00      0.00%         $12,710.00

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

  45000 CULTURE & RECREATION
         R 230-45000-36330  DONATIONS-CULTURE & REC     $5,215.00   $19,354.00        $0.00      0.00%          $8,914.70
  45000 CULTURE & RECREATION                            $5,215.00   $19,354.00        $0.00      0.00%          $8,914.70

  45500 LIBRARY
         R 230-45500-36230   DONATIONS                      $0.00    $5,197.00        $0.00      0.00%            $350.00
  45500 LIBRARY                                             $0.00    $5,197.00        $0.00      0.00%            $350.00
230 SPECIAL PURPOSE DONATIONS                           $5,215.00   $24,856.60     $140.00    17754.71%        $21,977.70

301 2012 G.O. IMP. BONDS-STREETS

  47000 DEBT SERVICE
         R 301-47000-31110   CURRENT AD VALOREM TAX         $0.00        $0.00        $0.00      0.00%          $2,494.75
  47000 DEBT SERVICE                                        $0.00        $0.00        $0.00      0.00%          $2,494.75
301 2012 G.O. IMP. BONDS-STREETS                            $0.00        $0.00        $0.00      0.00%          $2,494.75

303 2016 FIRST STREET IMPROVEMENTS

  47000 DEBT SERVICE
         R 303-47000-31110   CURRENT AD VALOREM TAX    $13,400.00   $13,400.00   $26,800.00     50.00%         $13,400.00
         R 303-47000-36101   SPECIAL ASSESSMENTS        $4,429.28    $4,429.28    $8,182.00     54.13%          $6,342.00
  47000 DEBT SERVICE                                   $17,829.28   $17,829.28   $34,982.00     50.97%         $19,742.00
303 2016 FIRST STREET IMPROVEMENTS                     $17,829.28   $17,829.28   $34,982.00     50.97%         $19,742.00

310 2020A GO BOND (RW, BUS PK, 2ND
 39
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                                                       CITY OF KENYON
                                                                                                                   Page 5
                                               CITY OF KENYON Revenue Summary

                                                             JULY         2024          2024    %YTD               2023
         Account              Last Dim Descr             2024 Amt      YTD Amt        Budget    Budget          YTD Amt

   47000 DEBT SERVICE
          R 310-47000-31110   CURRENT AD VALOREM TAX    $69,129.50   $69,129.50   $138,259.00   50.00%        $69,130.00
          R 310-47000-36101   SPECIAL ASSESSMENTS       $23,037.69   $23,037.69    $38,747.00   59.46%        $30,033.00
   47000 DEBT SERVICE                                   $92,167.19   $92,167.19   $177,006.00   52.07%        $99,163.00
310 2020A GO BOND (RW, BUS PK, 2ND                      $92,167.19   $92,167.19   $177,006.00   52.07%        $99,163.00

320 2016B GO USDA BOND FIRE HALL

   47100 2016 FIRE HALL BOND CIP NOTES
          R 320-47100-31110   CURRENT AD VALOREM TAX    $45,562.50   $45,562.50    $91,125.00   50.00%        $45,562.00
   47100 2016 FIRE HALL BOND CIP NOTES                  $45,562.50   $45,562.50    $91,125.00   50.00%        $45,562.00
320 2016B GO USDA BOND FIRE HALL                        $45,562.50   $45,562.50    $91,125.00   50.00%        $45,562.00

321 2016B USDA NOTE FIRE HALL

   47200 2016 FIRE HALL BOND USDA NOTES
          R 321-47200-31110   CURRENT AD VALOREM TAX     $9,670.50    $9,670.50    $19,341.00   50.00%         $9,670.00
   47200 2016 FIRE HALL BOND USDA NOTES                  $9,670.50    $9,670.50    $19,341.00   50.00%         $9,670.00
321 2016B USDA NOTE FIRE HALL                            $9,670.50    $9,670.50    $19,341.00   50.00%         $9,670.00

323 2023A G.O. Bond

   47000 DEBT SERVICE
          R 323-47000-36210   INTEREST EARNINGS              $0.00    $8,577.90         $0.00   0.00%              $0.00
          R 323-47000-39310   GO BOND PROCEEDS               $0.00        $0.00         $0.00   0.00%        $585,000.00
   47000 DEBT SERVICE                                        $0.00    $8,577.90         $0.00   0.00%        $585,000.00
323 2023A G.O. Bond                                          $0.00    $8,577.90         $0.00   0.00%        $585,000.00

331 2020 FREIGHTLINER 114SD

   47000 DEBT SERVICE
          R 331-47000-39207   TRANSFER FROM CAPITAL F        $0.00   $18,261.39    $36,525.00   50.00%             $0.00
   47000 DEBT SERVICE                                        $0.00   $18,261.39    $36,525.00   50.00%             $0.00
331 2020 FREIGHTLINER 114SD                                  $0.00   $18,261.39    $36,525.00   50.00%             $0.00

340 RED WING AVE CAPITAL PROJECT

   43100 STREETS
          R 340-43100-36210   INTEREST EARNINGS              $0.00   $11,699.34         $0.00   0.00%         $20,196.66
   43100 STREETS                                             $0.00   $11,699.34         $0.00   0.00%         $20,196.66
340 RED WING AVE CAPITAL PROJECT                             $0.00   $11,699.34         $0.00   0.00%         $20,196.66

420 INDUSTRIAL PARK

   00000 GENERAL REVENUE
          R 420-00000-36210   INTEREST EARNINGS              $0.00     $185.85          $0.00   0.00%            $437.07
 40
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                                                      CITY OF KENYON
                                                                                                                      Page 6
                                              CITY OF KENYON Revenue Summary

                                                               JULY          2024          2024    %YTD               2023
         Account             Last Dim Descr                2024 Amt       YTD Amt        Budget    Budget          YTD Amt
  00000 GENERAL REVENUE                                        $0.00      $185.85          $0.00   0.00%            $437.07
420 INDUSTRIAL PARK                                            $0.00      $185.85          $0.00   0.00%            $437.07

602 SANITARY SEWER

  00000 GENERAL REVENUE
         R 602-00000-34407   UTILITY CONNECTION FEES           $0.00     $3,600.00     $5,000.00   72.00%         $5,547.19
         R 602-00000-34790   SALE OF EXCESS EQUIPMEN           $0.00     $2,916.18         $0.00    0.00%             $0.00
         R 602-00000-36101   SPECIAL ASSESSMENTS           $4,381.24     $4,381.24     $4,500.00   97.36%        $10,844.00
         R 602-00000-36105   SPECIAL ASSESS. -DEL UTILI        $0.00         $0.00       $120.00    0.00%           $768.00
         R 602-00000-36200   MISCELLANEOUS REVENUE         $1,370.00     $6,143.40         $0.00    0.00%         $1,571.48
         R 602-00000-36210   INTEREST EARNINGS                 $0.00    $18,099.30    $20,000.00   90.50%        $10,476.49
         R 602-00000-37200   SANITARY SEWER CHARGES            $0.00   $139,428.96   $500,000.00   27.89%       $301,610.21
  00000 GENERAL REVENUE                                    $5,751.24   $174,569.08   $529,620.00   32.96%       $330,817.37
602 SANITARY SEWER                                         $5,751.24   $174,569.08   $529,620.00   32.96%       $330,817.37

605 STORM SEWER

  00000 GENERAL REVENUE
         R 605-00000-34790   SALE OF EXCESS EQUIPMEN           $0.00    $12,539.99         $0.00   0.00%              $0.00
  00000 GENERAL REVENUE                                        $0.00    $12,539.99         $0.00   0.00%              $0.00

  43251 STORM SEWER UTIL & MAINT
         R 605-43251-36105  SPECIAL ASSESS. -DEL UTILI     $2,270.22     $2,270.22         $0.00    0.00%            $58.00
         R 605-43251-36210  INTEREST EARNINGS                  $0.00     $1,022.37     $6,000.00   17.04%         $3,344.95
         R 605-43251-37202  STORM SEWER MAINT. FEE           $175.68    $25,714.81    $51,000.00   50.42%        $32,036.79
  43251 STORM SEWER UTIL & MAINT                           $2,445.90    $29,007.40    $57,000.00   50.89%        $35,439.74
605 STORM SEWER                                            $2,445.90    $41,547.39    $57,000.00   72.89%        $35,439.74

609 LIQUOR

  00000 GENERAL REVENUE
         R 609-00000-36200   MISCELLANEOUS REVENUE          $369.45      $2,338.45         $0.00    0.00%             $0.00
         R 609-00000-36210   INTEREST EARNINGS                $0.00          $0.00        $50.00    0.00%             $6.00
         R 609-00000-36221   PULL TAB RENT-SNOWDRIFT          $0.00      $3,134.92     $5,000.00   62.70%        $24,799.17
         R 609-00000-36222   PULL TAB RENT-KFDRA              $0.00     $19,815.65    $40,000.00   49.54%             $0.00
         R 609-00000-36250   ATM REVENUE                    $348.81      $2,275.46     $6,000.00   37.92%         $4,215.78
         R 609-00000-37811   LIQUOR-OFF-SALE              $14,659.92    $98,951.06   $173,250.00   57.11%       $103,585.72
         R 609-00000-37812   BEER - OFF-SALE              $28,530.19   $167,760.01   $330,000.00   50.84%       $166,569.71
         R 609-00000-37813   WINE - OFF-SALE               $1,711.62    $13,546.36    $36,000.00   37.63%        $15,972.39
         R 609-00000-37815   OTHER MERCHANDISE-OFF S         $754.52     $4,200.54     $8,500.00   49.42%         $4,176.39
         R 609-00000-37816   TOBACCO SALES                 $1,087.00     $7,109.48    $18,000.00   39.50%         $7,456.92
         R 609-00000-37820   MACHINE COMMISSIONS             $540.24     $3,802.53     $9,800.00   38.80%         $4,791.59
         R 609-00000-37900   ROSE FEST                         $0.00         $0.00     $8,000.00    0.00%             $0.00
         R 609-00000-37911   LIQUOR/WINE ON-SALE           $9,946.17    $71,708.18   $174,000.00   41.21%        $78,595.84
 41
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                                                      CITY OF KENYON
                                                                                                                         Page 7
                                              CITY OF KENYON Revenue Summary

                                                              JULY            2024            2024    %YTD               2023
         Account             Last Dim Descr               2024 Amt         YTD Amt          Budget    Budget          YTD Amt
         R 609-00000-37912   BEER ON-SALE               $12,188.25      $89,144.32     $155,000.00    57.51%        $84,265.08
         R 609-00000-37916   FOOD-ON SALE                $1,923.87      $11,884.39      $27,000.00    44.02%        $15,097.54
  00000 GENERAL REVENUE                                 $72,060.04     $495,671.35     $990,600.00    50.04%       $509,532.13
609 LIQUOR                                              $72,060.04     $495,671.35     $990,600.00    50.04%       $509,532.13

                                                      $1,236,533.04   $2,206,713.20   $4,341,890.69   50.82%     $2,779,992.83




 42
                                                             AGENDA ITEM NO. XI.A


Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE:                    August 20, 2024

SUBMITTED BY:            Holli Gudknecht, Finance

ITEM TYPE:               New Business

AGENDA SECTION:          NEW BUSINESS

SUBJECT:                 Revised Policy #7 – Employee Evaluation

SUGGESTED ACTION:        MOTION NEEDED

ATTACHMENTS:
ADMINISTRATIVE POLICY NO. 7 REVISED.docx
admin policy #7 REVISED Aug. 2024.doc




                                                                                    43
                          REQUEST FOR COUNCIL ACTION


 Agenda Item:         Department:            Requested Council Meeting Date:       Submitted By:
                    ADMINISTRATION                AUGUST 20, 2024.              FINANCE DIRECTOR
                                                                                     KYLLO

TITLE OF ISSUE: APPROVAL OF REVISIONS TO CITY OF KENYON ADMINISTRATIVE
POLICY No. 7 - EMPLOYEE EVALUATION
BACKGROUND AND SUPPLEMENTAL INFORMATION: Since 1989 the City of Kenyon has had
a policy of conducting periodic performance evaluations between supervisors and their employees.
Policy number 7 was approved by the city council in 1989.

Of late the staff has begun to review existing policies and rewrite those which are well established.
The revisions to the attached policy are not substantial but there are some areas of note.

The intended purpose of the evaluation now indicates that part of its purpose is to help supervisors
to become more proficient in the evaluation process itself. Also added is a statement that part of the
evaluation process is to ensure that job descriptions are kept up to date so that our compensation
and classification plans remain accurate.

Because of the importance of performance reviews to our organization, the city administrator is
charged with scheduling performance review meetings, providing relevant materials, signing off that
each evaluation is complete, assuring that completed evaluations are filed in accordance with data
practices laws and shared with the city council so they are fully informed.


SOURCE OF FUNDING: General Fund
REQUESTED COUNCIL ACTION: The city council is encouraged to read the policy and review
the forms including three-page performance appraisal form,




SUPPORTING DOCUMENTS ATTACHED:
  Resolution    Ordinance      Contract                           Minutes               OTHER
                                                                                       POLICY 7




                                                                                                         44
                                    CITY OF KENYON
                                ADMINISTRATIVE POLICY #7
                                 EMPLOYEE EVALUATION


All regular employees shall have a job evaluation one time per year on the anniversary date of their
employment. New employees shall have an evaluation in the middle and at the end of their six
month probationary period in addition to their anniversary date.

An evaluation is a face-to-face meeting with the individual’s supervisor. Evaluations are intended to
serve the following purposes:

       1.      To improve/maintain ongoing communication between an employee and the
               supervisor.

       2.      To ensure that every employee understands what is expected of him/her with respect
               to their job.

       3.      To encourage a regular meeting between employee and supervisor to discuss the job

       4.      To allow the Council an opportunity to remain aware of the status of city employee
               performance.

       5.      To help the employee grow in competence.

       6.      To help the supervisor become more capable in conducting performance evaluations.

       7.      Review the employee’s job description to update it to assure it is current.

The supervisor will fill out the employee’s evaluation form before their meeting. The employee and
supervisor will also review the job description to make it current. The Administrator shall take steps
to ensure the evaluation is scheduled and takes place.

At the scheduled evaluation meeting, both the supervisor and employee, shall review the forms, point
by point, discussing the meaning and significance of each category as it relates to the employee’s job
performance.

After the evaluation is completed, the supervisor shall fill in the comments section of the form (while
the employee is present). This section is intended to document what was discussed and propose
solutions. The employee then can read the supervisor’s summary and write his/her own comments.
Both employee and supervisor shall sign the front page. Signing the form only means that the
employee has read and understands the comments but does not necessarily agree.




                                                                                                          45
                                                 1
After the evaluation is completed, the forms shall be given to the Administrator, who will review
them. The purpose of this step is to provide a check that the supervisor has followed the procedure
and is not to indicate that the Administrator approves of the supervisor’s evaluation. The
Administrator signs the form indicating this review has been done.

The Administrator is responsible for keeping the completed evaluation form. Access to these shall
be under the control of the Administrator.

Supervisors shall be responsible for conducting the evaluations of employees in their own
department. The Administrator shall be responsible for conducting the evaluation of each
supervisor. The Council shall be responsible for conducting the evaluation of the Administrator. In
each case, the same form will be used.




Adopted by the City Council: Revised – October 2024


Revised by Finance Director Whitney Kyllo

Revision Adopted by the City Council:




                                                2




                                                                                                      46
                                                                AGENDA ITEM NO. XI.B


Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE:                      August 20, 2024

SUBMITTED BY:              Holli Gudknecht, Administration

ITEM TYPE:                 New Business

AGENDA SECTION:            NEW BUSINESS

SUBJECT:                   Approve Administrative Policy #34 – Purchasing

SUGGESTED ACTION:          MOTION NEEDED

ATTACHMENTS:
ADMINISTRATIVE POLICY NO. 34.docx
ADMINPOLICY#34 Purchasing Policy.docx




                                                                                       47
                         REQUEST FOR COUNCIL ACTION


 Agenda Item:          Department:         Requested Council Meeting Date:      Submitted By:
                        FINANCE                 AUGUST 20, 2024,             FINANCE DIRECTOR
                                                                                  KYLLO

TITLE OF ISSUE: APPROVAL OF CITY OF KENYON ADMINISTRATIVE POLICY NO. 34 -
PURCHASING
BACKGROUND AND SUPPLEMENTAL INFORMATION: The City of Kenyon is a statutory A city
under state statute. As such, the city council is the purchasing agent for the city. Minnesota
Statutes Section 471.345 regulates purchasing for us.

The law and policy both determine the value of various purchases and the ultimate approver of the
purchases. For example, purchases up to $4999 may be made by city staff only. Once the
purchase price is $5000 then city council approval is required whether from $5000 to over
$175,000. The type of purchase process also changes as the amount rises. Two quotes are
required for any purchase between $5000 up to $174,999, but a more than $175,000 requires
sealed bids.

The policy reviews Ethics with vendors, Purchasing Process, Purchasing alternatives, Cooperative
Purchasing Organizations, and a variety of other purchasing topics.

Whether an employee has extensive city experience or is a newcomer, this policy should help
him/her make purchases in accordance with Minnesota Statutes.




SOURCE OF FUNDING: All Funds
REQUESTED COUNCIL ACTION: Motion, second and vote approve the purchasing policy.




SUPPORTING DOCUMENTS ATTACHED:
  Resolution    Ordinance      Contract                        Minutes              OTHER
                                                                                    POLICY




                                                                                                    48
                               CITY OF KENYON
                           ADMINISTRATIVE POLICY #34

                               PURCHASING POLICY

I.      Purpose
        This purchasing policy was created to:
           Clarify and reconcile the complex requirements of state purchasing law
            (MS471.345), departmental procedures, and the Finance Department processes.
           Provide a comprehensive resource for staff to be effective and efficient when
            making purchases.
           Standardize purchasing and payment methods to expedite the purchasing process.
           Provide the greatest value in city purchasing.
           Facilitate the use of national, state, and county cooperative purchasing whenever
            possible.


II.     Quick Reference Guide

          Value of         Quotations       Payment Request       Approvals Needed Prior
         Purchase           Needed               Options               to Purchasing
      Less than $100     None              Credit Card           Department          X
                                           Check Request         Finance
                                                                 City Admin
                                                                 City Council
      $100-$4,999        Departmental      Credit Card           Department          X
                         Discretion        Check Request         Finance
                                           Purchase Order        City Admin
                                                                 City Council
      $5,000-$9,999      Two Written       Check Request         Department          X
                         Quotes or RFP     Purchase Order        Finance             X
                                                                 City Admin          X
                                                                 City Council
      $10,000-           Two Written       Check Request         Department          X
      $174,999           Quotes or RFP     Purchase Order        Finance             X
                                                                 City Admin          X
                                                                 City Council        X
      Greater than       Sealed Bids       Check Request         Department          X
      $175,000                             Purchase Order        Finance             X
                                                                 City Admin          X
                                                                 City Council        X




                                                                                                49
Notes:

   •      If a cooperative purchasing agreement is in place, quotations are not needed.
   •      Whenever city council approval is required it shall be accomplished by resolution.
   •      Purchases over $350,000 require three (3) weeks bid announcement not one (1).
   •      All purchases must be approved as part of the annual budget or within the Capital
          Improvement Program. The level of budgetary control is established at the department
          level. Expenditures for departments that exceed appropriations are not authorized unless
          additional revenue sources, unspent appropriations, or fund balances are identified and
          available. The City Administrator is authorized to transfer up to $10,000 between
          departments if an additional revenue source, unspent appropriations, or fund balances are
          identified. Council approval is required for amounts over $10,000.
   •      The City Council has pre-approved payment for utility accounts and payroll transfers that
          occur in the normal course of business even though they may exceed $10,000. These are
          contractual accounts for services that are approved as part of the budget process. The
          vendors that fall under this situation include: Centerpoint Energy, Minnesota Valley
          Electric Cooperative, Xcel Energy, Metropolitan Council Environmental Services, United
          States Treasury, State of Minnesota, PERA, and the City’s insurance and healthcare
          providers. Any payments to these vendors that are outside the normal course of business
          will be presented to the City Council for individual approval.
   •      Debt Service Payments are also pre-approved as listed in the Debt Service Schedule in
          bond documents.
   •      Contractual services are subject to the limits in the Quick Reference Guide above.
          Independent contractors are required to provide proof of insurance before providing
          services.

   III.      Ethics/Relations with Vendors

The City of Kenyon holds its employees to the highest ethical standards. Purchases shall be
conducted so they foster public confidence in the integrity of the City’s procurement system, and
open and free competition among prospective suppliers. In keeping with this value, employees
should avoid the following practices when making purchases on behalf of the City:

   •      Circumventing competitive bidding requirements – Examples include:
              o Splitting purchases so that they can be made through several
                 small purchases. Using the emergency procedure process when
                 no true emergency exists. Using a “sole source” exemption
                 when competition is available.
   •      Denying one or more vendors the opportunity to bid on a contract – Examples include:
              o Using unnecessarily restrictive specifications. Pre-qualifying
                 bidders on a discriminatory basis. Removing companies from a
                 bidders list without just cause. Requiring unnecessarily high
                 bonding.
   •      Giving favored vendors an unfair advantage – Examples include:




                                                                                                      50
            o   Providing vendors with information regarding their
                competition’s offers in advance of a bid opening.
            o Making information available to favored vendors and not to
                others. Giving un-favored vendors inaccurate or misleading
                information.
   •     Accepting gifts from vendors. Minnesota Statutes §471.895 prohibits government
         employees from receiving gifts except where they are included as part of the cost of a
         product, good, or service provided (such as a meal as part of a conference).


   IV.      Purchasing Process

The City of Kenyon has a decentralized purchasing program where individual departments are
responsible for making their own purchases.

Normally, the purchasing process will be as follows:

   •     Determine the need for commodities or services.
   •     Research the cost of the purchase and determine proper purchasing alternative.
   •     Determine the appropriate account coding and whether there is sufficient funds available
         in that budget line item.
   •     Forward request to department director or designee for approval. If the purchase exceeds
         $5,000, City Admin approval is required. If the purchase exceeds $10,000, City Council
         approval is required.
   •     Department director forwards request for payment with invoice to the Finance
         Department for approval and input into financial accounting system.
   •     Finance produces claims roster for approval by City Council.
   •     Payment is made by the Finance Department.

   V.       Purchasing Alternatives

        Purchases are normally made from the lowest responsible bidder, which is the bidder
         most likely to do faithful, conscientious work, and promptly fulfill the contract to its
         letter and spirit.

SEALED BIDS
   A formal sealed bid procedure is required for all purchases in excess of $175,000 except
     for professional services.
   A published notice of bid is required in the official City newspaper at least seven days in
     advance of bid opening. The published notice must state where the plans and
     specifications can be obtained by bidders and specifically, where the bid opening will be
     held. The notice may also be published on the City’s official web site; however, this
     publication is in addition to the official newspaper publication.
   All bid openings are to be administered by originating department, finance, or
     administration.



                                                                                                    51
      The preparation of all specifications are to be the responsibility of the originating
       department.
      Required authorization for all plans and specifications is the responsibility of the
       originating department.
      The City Council and City Attorney
      must formally approval the bid contract.

STATE, COUNTY, AND OTHER COOPERATIVE PURCHASING CONTRACTS
The City of Kenyon participates in the State of Minnesota Cooperative Purchasing Venture
(CPV). This enables participants to buy goods and services at a reduced cost under the terms of
contracts already negotiated by the State of Minnesota.

   •   The Finance Department has access to the releases and listings of products/services that
       can be purchases on state contract.
   •   If it is determined that a product/service is on a state contract, vendors should be told that
       the purchase will be made using that contract. When completing the purchasing
       paperwork, note that the purchase is per state contract and indicate the contract number.


QUOTES
If a purchase is estimated to exceed $5,000 but not exceed $99,999, the purchase is to be made
by direct negotiation based upon quotations. If a purchase is made in this range, staff members
are required to obtain at least two quotes. These quotes should be in writing. If the quotes are
not written, the requestor who received the verbal quote must document the quote in writing. All
such quotes must be forwarded to the Finance Department with the purchasing documents.

EMERGENCY
Emergency situations may arise where the normal purchasing process cannot be followed for the
procurement of goods and services. An emergency means an unforeseen combination of
circumstances that calls for immediate action to prevent a disaster from developing or occurring.

Minnesota Statute §12.29 gives the Mayor the authority to declare a local emergency for up to
three days, which period may be extended by the City Council. During such an emergency, if
authorized by City Council, the City is not required to use the typically mandated procedures for
purchasing and contracts. During that time, the governing body may waive compliance with the
prescribed purchasing guidelines, including compliance with Minnesota Statute §471.345,
Uniform Municipal Contracting Law.

Whenever possible the current purchasing policies and procedures should be followed even when
an emergency is declared, but as described above if the emergency requires speedy action
essential to the health, safety, and welfare of the community and if there has been an emergency
declaration, the standard purchasing policies and procedures can be waived in accordance with
Minnesota Statute §12.37.




                                                                                                        52
REQUEST FOR PROPOSALS (RFP)
RFPs may be used to solicit proposals for professional services. Typical information to address
in RFPs includes:
    • Background and scope of the project
    • The project’s budget to ensure that the proposals stay within that range
    • Proposal requirements should include adequate information to allow for proper review
      and evaluation including:
           o Description of firm and qualifications, including any specialized experience
               related to the project
           o A list of similar projects that the firm has completed
           o Project timetables including: estimate of hours, breakdown by hours by phase,
               and the City’s expectation of a completion date o Designation of a firm principal
               who will be in charge of the project o Résumés for all staff who will work on the
               project
           o Statement that either no subcontractors are allowed or that all subcontractors will
               be identified and are subject to the City’s approval
           o Estimate of cost to provide the service, outline of fee schedule and payment
               schedule o Description of City’s selection process o City’s evaluation criteria,
               which typically may include:
                            Quality and thoroughness of the proposal
                            Similar past experience and/or experience
                            References
                            Cost estimate o The following statement must be included: “The
                   City reserves the right to reject any and all proposals, waive all technicalities
                   and accept any proposal deemed to be in the City’s best interest.” o Submittal
                   deadline: date, time, project name, and addressee
           o Statement: “Proposers are solely responsible for delivery of their proposals to
               the City before the deadline. Any proposal received after the deadline will not be
               considered and will be returned.”
           o Information about where questions should be directed

Attach a copy of the agreement proposed to be used for the project, including the City’s
insurance certificate. The agreement includes provisions to which the firm must agree, so it is
important that they see the agreement up front. It is suggested that the RFP be submitted to the
City attorney for review prior to distribution.

LEASE PURCHASES
All operating and capital lease agreements require approval through the Finance Department and
legal counsel prior to initiating a lease. Staff will conduct a lease versus buy analysis to
determine the most cost-effective method.

ON-LINE PURCHASES
The following guidelines are recommended for purchasing products over the internet:




                                                                                                       53
   •     Purchases should be made only from vendors that use secure servers for e-commerce.
   •     Standard purchasing guidelines should be followed.


   VI.      Payment

The City of Kenyon uses various processes in making payments for goods and services.


STANDARD PURCHASE ORDERS
Purchase orders are used when required by the vendor to acknowledge the City’s request for
goods and services. A copy of the purchase order will be sent to the vendor when requested.

   •     Return an invoice for payment to the Finance Department when the purchase order is
         complete.

CHECK REQUESTS
The Finance Department policy is for bills to be paid on the claims list within 35 days of receipt
of goods and materials. For certain exceptions, requests for checks may be used under the
following guidelines:

    Requests for checks are for payments that need to be made prior to the claims list.
     Examples include discounts, avoiding late charges, or purchases requiring payment with
     an order.

BLANKET PURCHASE ORDERS, CHARGE ACCOUNTS, AND HOUSE ACCOUNTS
The City uses charge accounts and house accounts for frequently used vendors. This process
requires submission of a receipt with an account code and department approval. All new open
accounts must be authorized by the requesting department director and the Finance Department.

INVOICES
Department heads should submit invoices with an account code and department approval. If
provided, packing lists should also be submitted with the invoice. Documentation must be
returned to the Finance Department to be processed on the claims list.

STATEMENTS
The Finance Department tracks all statements – reviewing for old invoices or credits. All
statements are to be mailed directly to the Finance Department.

CREDIT CARDS
The City will issue credit cards to certain individuals to allow for more efficient purchasing and
to make purchases at businesses that no longer allow open accounts. The City has a separate
Credit Card Policy for these transactions (see policy 17 city credit card use).




                                                                                                     54
ELECTRONIC FUNDS TRANSFER
Electronic Funds Transfer may be required in some cases to complete a business transaction and
is often used for recurring items such as tax withholding, PERA remittances, and utility bills.

EXPENSE REIMBURSEMENT
A completed and property authorized form is required for reimbursement to employees for City-
related expenses. Mileage will be paid at the current IRS rate. All requests must contain proper
account codes, department approval, and original receipts must be attached where applicable.
Expenses will be reimbursed by check on the next claims roster.

   VII.    Disposal of Surplus Property

           The City generally disposes of surplus equipment through public sale after City
           Council approval. Throughout the year the City collects items to be sold at public
           auction and sends them to an auctioneer with a description and number of items to be
           sold, and makes arrangements for those items to be transported. Staff may also use
           alternative sale methods, such as eBay when warranted.
           The auction house will forward a tabulation of the bids received along with payment.
           The information is reviewed by the equipment manager and then the payment is
           forwarded to the Finance Department. When computer equipment has reached the end
           of its useful life, hard drives are destroyed, and remaining pieces are recycled through
           a computer recycling vendor or disposed of as waste.


OFFICE MACHNIES
  • Printers – choose printers with duplex units to save paper




Adopted by the City Council:

Prepared by: Whitney Kyllo




                                                                                                      55
                                                                AGENDA ITEM NO. XI.C


Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE:                       August 20, 2024

SUBMITTED BY:               Holli Gudknecht, Administration

ITEM TYPE:                  New Business

AGENDA SECTION:             NEW BUSINESS

SUBJECT:                    Approve Administrative Policy #35 – Fixed Asset Record System

SUGGESTED ACTION:           MOTION NEEDED

ATTACHMENTS:
ADMINISTRATIVE POLICY NO. 35.docx
ADMINPOLICY#35 Fixed Asset Record System.docx




                                                                                            56
                          REQUEST FOR COUNCIL ACTION


 Agenda Item:          Department:          Requested Council Meeting Date:        Submitted By:
                        FINANCE                   AUGUST 20, 2024               FINANCE DIRECTOR
                                                                                     KYLLO

TITLE OF ISSUE: APPROVAL OF CITY OF KENYON ADMINISTRATIVE POLICY NO. 35 -
FIXED ASSET RECORD SYSTEM
BACKGROUND AND SUPPLEMENTAL INFORMATION: GASB is the Governmental
Accounting Standards Board. For 40 years GSAB has established high quality accounting
and reporting standards for United States State and Local governments. At this point 103
GASB Statements have been issued that state and local governments are responsible for
complying with.

One of the earliest GASB Statements was about fixed asset operation and maintenance of the
Fixed Asset Control System (FACS). Fixed assets are those items that have a value in excess of
$5,000 and an estimated useful life greater than one year.

The policy defines 26 different terms, which together define the fixed asset record system. Also
contained in the policy are sections on capitalization values and thresholds, standards on
acquisitions and retirements, sales of assets, depreciation and forms for asset retirement, transfer
and acquisition.




SOURCE OF FUNDING: All Funds
REQUESTED COUNCIL ACTION: Motion, second and vote to adopt City of Kenyon Fixed
Asset Policy Number 36




SUPPORTING DOCUMENTS ATTACHED:
  Resolution    Ordinance      Contract                           Minutes              OTHER
                                                                                  Policy Number 36




                                                                                                       57
                                       City of Kenyon
                                 Administrative Policy #35
                                 Fixed Asset Record System




The Capital Fund is used for long-term projects. Dollars are transferred to this account for future
projects and pulled out when project or purchase is done.

The Capital Outlay in the individual departments is used for projects or purchases that are
budgeted for the year. This does not affect the capital fund.




Adopted by the City Council:

Prepared by: Whitney Kyllo




                                                                                                      58
      PROCEDURES FOR ESTABLISHING AND MAINTAINING
             A FIXED ASSET RECORD SYSTEM

SECTION 1.                PURPOSE
The following procedures and guidelines are to account for a standard system of control for all fixed
assets owned by the City of Kenyon. This is in compliance with GASB 34 requirements. This policy
is only for accounting purposes and does not supersede any other polices. These procedures give
directions to City staff regarding the operation and maintenance of the Fixed Asset Control System
(FACS).

SECTION 2.             DEFINITIONS
 Ancillary Costs            Costs, in addition to purchase of construction costs, related to placing
                            a capital asset into its intended use or state of operations.

 Asset Life                    This is the standard estimated useful life of an item. To be considered
                               a fixed asset, an item must have a useful life greater than one year.

 Asset Value                   This is the value of an item. The value will be based on the invoice
                               plus additional costs of preparing the asset for use. To be considered a
                               fixed asset, an item must have a value greater than $5,000.

 Buildings & Structures        A building is a structure that is permanently attached to the land, has a
                               roof, is partially or completely enclosed by walls, and is not intended
                               to be transportable or movable. For example, a picnic pavilion would
                               be considered a structure although it may have no walls. A building or
                               structure is a roofed and/or walled structure that is city owned.
                               Certain buildings or structures that are an ancillary part of
                               infrastructure networks such as pumping stations should be reported
                               as infrastructure rather than buildings. A building or structure is a
                               roofed and/or walled structure that is city owned.

 Building Improvements         Capitalized costs that materially extend the useful life of a building or
                               increase the value, or both, beyond one year. Building improvements
                               should not include maintenance and repairs done in the normal course
                               of business.
 Capital Assets                Under the requirements of GASB 34, capital assets include land,
                               improvements to land, easements, buildings, building improvements,
                               vehicles, machinery, equipment, works of art and historical treasures,
                               infrastructure and all other tangible or intangible assets that are used
                               in operations and that have initial useful lives extending beyond a
                               single reporting period.
 Capitalization Threshold      The dollar value at which a government elects to capitalize tangible or
                               intangible assets that are used in operations and that have initial
                               useful lives extending beyond a single reporting period.
 Depreciation                  The process of allocating the cost of assets over a period of time,
                               rather than deducting the cost as an expense in the year of acquisition.




                                                                                                           59
Depreciation Method        The method used to calculate the allocation (depreciation) of the cost
                           of a capital asset over its estimated useful life.
Estimated Useful Life      An accounting estimate of time period that an asset will be able to be
                           used for the purpose for which it was purchased or constructed.
Fixed Asset                An item obtained by the city with a value greater than $5,000 and an
                           estimated useful life greater than one year.
Full Month Convention      Under a full month convention, property placed in service at any time
                           during a given month is treated as if it had been placed in service on
                           the first day of that month. This allows depreciation to be taken for
                           the entire month in which the asset is placed in service. If the property
                           is disposed of before the end of the estimated useful life, no
                           depreciation is allowed for the month of disposition.
Furniture & Fixtures       Assets that are used by people in any city facility that is considered
                           furniture or fixtures.
Forfeited Property         Property seized by Police Department that will be used by the City.
                           The City policy on forfeited property should be followed.
Infrastructure             Assets that are long-lived capital assets that normally are stationary in
                           nature and can be preserved for a significantly greater number of
                           years than most capital assets. They are permanent installations with a
                           value greater than $100,000. Examples include water/sewer mains,
                           roads, bridges, tunnels, drainage systems, etc.

Infrastructure
Improvements               Infrastructure improvements are capital costs that materially extend
                           the useful life or increase the value of the infrastructure, or both.

Land                       Any parcel of land that is City owned whether developed or
                           undeveloped. Include costs for professional fees, demolition, interest,
                           taxes, commissions, etc.

Land Improvement           Grading, roads and parking lots on city owned land that will be
                           capitalized.

Inexhaustible         Expenditures for improvements that do not require maintenance or
                      replacement, expenditures to bring land into condition to commence
                      erection of structures, expenditures for improvements not identified
                      with structures, and expenditures for land improvements that do not
                      deteriorate with use or passage of time are additions to the cost of
                      land and are generally not exhaustible and therefore are not
                      depreciable.
Exhaustible           Other improvements that are part of a site, such as parking lots,
                      landscaping and fencing are usually exhaustible and are therefore
                      depreciable. Depreciation of site improvements is necessary if the
                      improvement is exhaustible.
Machinery & Equipment Includes motorized and non-motorized equipment that has a primary
                      function of the City of Kenyon street, park or utility maintenance. It
                      includes items such as tractors, mowers and snow blowers, etc.




                                                                                                       60
Office Equipment        An item used by employees to perform a mechanized task in an office
                        environment. For example, typewriters, telephones and adding
                        machines. However, cameras, VCR's, cellular phones, refrigerators
                        and microwaves, etc. are also included in this category. This category
                        does not include computers, as there is a separate distinct category for
                        computer equipment.
Park Improvements       Improvements made to a city park that will be capitalized. This
                        category would include items such as playground equipment, back
                        stops, bleachers, flagpoles, etc.
Salvage Value           The salvage value of an asset is the value it is expected to have when
                        it is no longer useful for its intended purpose.
Tools & Other Equipment This category includes all small tools and equipment such as chain
                        saws, jack hammers, battery chargers, post drives, etc. Vehicle
                        equipment as defined below is excluded from this category.
Vehicles                Motorized vehicles owned by the city such as trucks and squad cars.
Vehicle Equipment       Equipment that is installed in/on a motor vehicle such as radios, wing
                        plows, sanders, lighting packages and toolboxes.




                                                                                                   61
SECTION 3. CAPITAL ASSESTS AND CAPITALIZATION THRESHOLDS
A capital asset is real or personal property that has a value equal to or greater than the capitalization
threshold for the particular classification of the asset and has an estimated useful life greater than one
year. The city reports capital assets in the follow categories:
     Land/Land Improvements
     Other Improvements
     Buildings/Building Improvements
     Machinery and Equipment
     Vehicles
     Infrastructure
For financial statement purposes only, a capitalization threshold is established for each
capital asset category as follows:

            Land/Land Improvements                     $10,000
            Other Improvements                         $25,000
            Buildings                                  $25,000
            Building Improvements                      $25,000
            Machinery and Equipment                     $5,000
            Vehicles                                    $5,000
            Infrastructure                            $100,000
            Other Assets                                $5,000

Capital assets should be recorded and reported at their historical costs, which include the vendor's
invoice (plus the value of any trade-in or allowance, if reflected on the invoice) plus sales tax, initial
installation cost (excluding in house labor), modifications, attachments, accessories, or apparatus
necessary to make the asset usable and render into service. Historical costs also include ancillary
charges such as freight and transportation charges, site preparation costs, and professional fees.

Capital asset improvement costs should be capitalized if the costs exceed the capitalization threshold
and either the value of the asset or estimated life is increased by 25% of the original cost, or the cost
results in an increase in the capacity of the asset, or the efficiency of the asset is increased by more
than 10%.




                                                                                                             62
SECTION 4. ACQUISITIONS AND RETIREMENTS
When a department acquires a new asset, the department head is responsible for completing an
“Asset Acquisition Form” and providing the City Administrator with the Original. (An example of
this form is attached.)
Noted on the Asset Acquisition Forms should be the following:
       1. Description           The description should clearly describe the asset, keeping in mind
                                that this description will be used to help identify the asset in the
                                future, without being too lengthy.

      2.   Expenditure           This is the expenditure account that the invoice for the asset is
           Account:              coded to.

      3.   Location:             This is the intended location in which the asset will be stored.

      4.   Vendor:               This is the name of the vendor from whom the asset was
                                 purchased.

      5.   Acquisition Date:     This is the date the asset was acquired.

      6.   Manufacturer:         This is the name of the manufacturer of the asset, if applicable.

      7.   Model Number          This is the model number assigned to the asset by the
                                 manufacturer, if applicable.

      8    Serial Number:        This is the serial number assigned to the asset by the
                                 manufacturer, if applicable.

      9.   Invoice Number:       This is the vendor’s invoice number for the asset.

      10. Cost:                  This is the cost of the item. Cost will be based on the invoice plus
                                 additional costs of preparing the asset for use. Trade-in values will
                                 not be used to reduce the carrying cost of the new asset.

      11. Estimated Useful       This is the standard useful life of the item based on the chart
          Life:                  Section 7.

The acquisition form should be signed by the department head. The City Administrator should input
asset acquisition forms monthly.
The City Administrator is responsible for recording completed construction projects in the year
completed.
When a department retires or transfers out an asset, the department head is responsible for
completion of an “Asset Retirement/Transfer Form”. The City Administrator must receive the
original. (An example of this form is attached.)
The Fixed Asset Retirement/Transfer form should include the following information:

       1. Asset Description:      The description should be detailed and should include the year,
                                  model, model number, color, make, type and other pertinent
                                  information relating to the asset.




                                                                                                         63
      2. Department:            This line refers to the department retiring or otherwise changing the
                                asset.

      3. Date of Change:        This is the date the change took place.

      4. Type of Change:        The department head should state whether the asset was sold,
                                transferred, destroyed or traded in.

      5. Asset Number:          This is the number that is assigned to the asset and on record with the
                                City Administrator.

                                    If SOLD the amount of the sale and copy of receipt of cash
                                    should be attached.
                                    If TRANSFERRED, the name of the department receiving the
                                    asset and its new location in which the asset will be stored or
                                    used.
                                    If TRADE IN the amount of the trade in allowance received on a
                                    new item. Description of new item that trade was applied
                                    towards.
                                    If DESTROYED the amount of compensation received from
                                    insurance, if the asset was destroyed as a result of an accident. A
                                    copy of the cash receipt should be attached. If the asset was
                                    destroyed, please note how it was destroyed, examples would
                                    include junked, totaled in an accident, stolen, etc.


The Asset Retirement/Transfer Form should be signed by the department head. The City
Administrator should input Asset Retirement/Transfer Form information monthly.




                                                                                                          64
SECTION 5. FIXED ASSET INVENTORY VALUATION AND CAPITALIZATION
CRITERIA
Fixed assets that are purchased, cost will be based on the invoice plus additional costs of preparing
the asset for use. Trade-in values will not be used to reduce the carrying cost of the new asset.

Assets purchased under a lease or installment method should be valued at the discounted present
value of total payments. Additional costs will include those necessary so the asset may be ready for
use.

Assets acquired by donation, cost will be fair value on date of gift and any costs of preparing asset
for use.

Property acquired under eminent domain will have a cost determined by the court plus any additional
attorney fees, or costs associated with preparing land for intended use.

Assets acquired by forfeiture/seizure are based on the fair value on date of forfeiture/seizure and
additional costs associated with preparing the asset for intended use.

For all fixed assets the additional costs of preparing the asset for intended use includes,
but is not limited to, the following:
   1.     Land:                                      Legal fees, appraisal and negotiation fees,
                                                     surveying fees, site preparations costs, demolition
                                                     of unwanted structures and damage payments.
   2.     Buildings & Improvements:                  Architect fees, legal fees, appraisers, costs of
                                                     fixtures, damage claims, insurance premiums,
                                                     interest, and related construction costs.
   3.     Machinery, Equipment & Furniture:          Transportation charges, installation costs
   4.     Motor Vehicles:                            Transportation charges, painting, and installation of
                                                     additional equipment.
   5.     Street Lighting                            Streetlights acquired through a city installed project
                                                     will be valued at either the contractors' costs plus a
                                                     prorated share of all other project costs, or the
                                                     contractor costs plus 35%. Streetlights acquired
                                                     through a developer installed project will be valued
                                                     at the contractor costs plus 35%, or current fair
                                                     market value (based on an engineering estimate)
                                                     plus 35%.
   6.     Park Improvements                          Physical improvements to park land that are not
                                                     removable or do not increase the value of the land
                                                     will not be capitalized, including trails, parking
                                                     area, grading, ag limed surfaces, drainage pipes, etc.
                                                     Removable, replaceable fixtures or buildings such
                                                     as fencing, play equipment, and picnic shelters will
                                                     be capitalized.

It will be the responsibility of the department head to inform the City Administrator of
any additional costs associated with an asset.




                                                                                                              65
SECTION 6. SALE OF ASSETS
No assets owned by the city shall be sold to an officer or employee of the city unless the sale
conforms to Minnesota Statue 15.054. Property, except real property, may be sold to an employee
after reasonable public notice at a public auction or by sealed bid, if the employee is the highest
bidder and is not directly involved in the auction sealed bid process.

SECTION 7. DEPRECIATION
New to general governmental capital assets is the requirement to depreciate those assets over their
estimated useful lives. Depreciation is the process of allocating the cost of an asset over the periods
that asset is used for its intended purpose.
Capital assets should be depreciated over their estimated useful lives unless they are:
     Inexhaustible (i.e., land and land improvements, certain works of art and historical treasures),
     Infrastructure assets reported using the modified approach, or
     Construction work in progress
For financial statement purposes, the straight-line method will be used to calculate depreciation for
each capital asset recorded. Under the straight-line depreciation method, the basis of the asset is
written off evenly over the useful life of the asset. The same amount of depreciation is taken each
year. In general, the amount of annual depreciation is determined by dividing an asset's depreciable
cost by its estimated life. The total amount depreciated can never exceed the asset's historic cost less
salvage value. At the end of the asset's estimated life, the salvage value will remain.

At the end of the asset's estimated life, the salvage value will remain.

Standard estimated useful life guidelines are as follows:

         Buildings                     7-40 years
                  Buildings Foundation/Frame/Structure           40 years
                  Buildings-Temporary                            25 years
                  HVAC Systems (ale heating)                     20 years
                  Roof                                           20 years
                  Electrical                                     20-30 years
                  Plumbing                                       20-30 years
                  Sprinkler System                               20 years
                  Security/Fire Alarm System                     10 years
                  Cabling                                        10 years
                  Floor Covering (other than carpet)             15 years
                  Carpeting                                      7 years
                  Interior Construction                          15 years
                  Interior Renovation                            10 years
                  Fire Alarm System                              10 years
                  Telephone Equipment                            10 years
         Machinery, Equipment, Radio 5-40 years
                  Water Meters                                   20 years
                  Business/Office Equipment                      7-10 years
                  Athletic Equipment                             5 years
                  Audio Visual Equipment                         7 years
                  Radio Communications                           7 years
                  Fire Department Equipment                      7 years




                                                                                                           66
          Furniture                                 15 years
          Grounds Equipment - Mowers                7 years
          Kitchen Equipment - Appliances            10-12 years
          Outdoor Equipment - Playgrounds           10 years
          Custodial Equipment                       5 years
          Photocopiers                              5 years
          Mounted Equip w/Truck Chassis             8 years
          Plazas and Pavilions                      40 years
Vehicles                       3-50 years
          Cars & Light Trucks                       3-8 years
          Heavy trucks (more than 13,000lbs)        8-10 years
          Fire Trucks                               25 years
          Heavy Equipment-Loaders, Graders          5-50 years
          Boat                                      10 years
Land                           Not Depreciable
Infrastructure                 25-50 years
          Sewer Mains, Lift Stations                50 years
          Water Mains                               50 years
          Streetlights                       30 years
          Wells & Pump Houses                       25 years
Roads & Highways               20-50 years
(includes curb & gutter)
          Paved                                     40 years
          Asphalt (Rural)                           40 years
          Asphalt (Urban)                           20 years
          Non-Paved                                 50 years
          Public Parking Lots                       15 years
          Sidewalks                                 16-20 years
          Sewer System (Storm & Sanitary)           20-40 years
          Water System                              20-40 years
Land Improvements              5-30 years
          Fencing, Gates                            20 Years
          Landscaping, Ball Park                    10-30 years
          Parking Lots                              15 years
          Outside Sprinkler Systems                 20 years
          Athletic Fields, Bleachers                10-15 years
          Paths and Trails                          20 years
          Tennis & Basketball Courts                20 years
          Retaining Walls                           20 years
          Outdoor Lighting                          20 years
          Outdoor Equipment                         20 years
          Benches, Tables, Grills                   5 years




                                                                  67
           FIXED ASSET RETIREMENT/TRANSFER FORM

Asset No.: _______________________________________________________________

Description: ______________________________________________________________

Department: ______________________________________________________________

Date of Change: ___________________________________________________________

Type of Change: ___________________________________________________________

              Sold: ________________________________________________________

              Transferred: __________________________________________________

              Trade In: _____________________________________________________

              Destroyed: ____________________________________________________

Entered on the Fixed Asset System: Yes or No

Department Head: __________________________________________________________

City Administrator: _________________________________________________________

Notes:

______________________________________________________________________________

______________________________________________________________________________

______________________________________________________________________________

______________________________________________________________________________




                                                                                 68
                    FIXED ASSET ACQUISITION FORM

Asset No: ______________ Description: ____________________________________________

Expenditure Account: ___________________________________________________________

Location: _____________________________________________________________________

Manufacturer: _________________________________________________________________

Model No. ____________________________________________________________________

Serial No. ____________________________________________________________________

Vendor: Invoice No. ____________________________________________________________

Acquisition Date: Cost: _________________________________________________________

Estimated Useful Life: __________________________________________________________

Entered on the Fixed Asset System Y or N

Notes:

______________________________________________________________________________

______________________________________________________________________________

______________________________________________________________________________

______________________________________________________________________________

______________________________________________________________________________




                                                                                     69
                                                            AGENDA ITEM NO. XI.D


Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE:                   August 20, 2024

SUBMITTED BY:           Holli Gudknecht, Administration

ITEM TYPE:              New Business

AGENDA SECTION:         NEW BUSINESS

SUBJECT:                Approve Classification and Compensation Plan for Kenyon

SUGGESTED ACTION:       MOTION NEEDED

ATTACHMENTS:
CLASSIFICATION AND COMPENSATION PLAN.docx
CLASSIFICATION AND COMPENSATION PLAN2.docx.pdf




                                                                                   70
                           REQUEST FOR COUNCIL ACTION
 Agenda Item:          Department:            Requested Council Meeting Date:         Submitted By:
                     ADMINISTRATION                AUGUST 20, 2024,                FINANCE DIRECTOR
                                                                                    AND INTERIM CITY
                                                                                     ADMINISTRATOR

TITLE OF ISSUE: APPROVAL OF CITY OF KENYON CLASSIFICATION AND
COMPENSATION PLAN
BACKGROUND AND SUPPLEMENTAL INFORMATION: On June 11, 2024, the city council
identified its first and second goals for completion in the next six months.
The first priority was to fill the city administrator position with a capable long-term person. That
process is well underway with finalist interviews scheduled for October 29, 2024.
The council’s second priority was to prepare and approve a classification and compensation plan
for 2024 and 2025. This plan is a key means of communicating the city’s pay philosophy to anyone
who wants to know, whether they are inside or outside the organization.
 The two plans include both Kenyon Public Utility Employees pursuant Kenyon City Code Section
 310.15 Public Utilities Commission and Library Board Employees pursuant to Kenyon City Code
                                  Section 310.13 Library Board.
The Classification Plan- The classification plan is constructed by reviewing job descriptions
throughout the organization and awarding points to each based upon various responsibility criteria.
In our case the consultant divided the plan into nineteen vertical grades. The more points the higher
the grade of the position. The higher the grade the greater the pay possibility. Across the top of the
plan from left to right is each department and the positions in each department (Administration,
Public Works, Kenyon Utility, Finance, Library, and Liquor Store.)
The Compensation Plan- The compensation plan is assembled by collecting pay information for
similarly pointed positions in communities who tend to be in competition with Kenyon for the same
employees. Like the Classification Plan, the grades are displayed down the left side with the twelve
pay steps of each of the nineteen grades displayed horizontally. This document provides a
visualization of the detailed pay system and where each position resides in it.
Notes- The notes help the reader to understand how the compensation/classification plans
operate. The two plans are typically updated every two to three years to keep up with changes in
the marketplace.
SOURCE OF FUNDING: Various funds
REQUESTED COUNCIL ACTION: As the city council is aware, pay adjustments for 2024 have
already been made for three of the city’s four employee groups. Adoption of the two plans by the
city council would allow comparable adjustments to the last group. Beginning in 2025 the
compensation and classification plan as well as the performance evaluation plan will be applicable
to all groups at the beginning of the year. The plans will be updated for all employee groups based
upon the market and city council’s action. Action tonight is a Motion, second and vote to adopt the
2024 and 2025 City of Kenyon Compensation and Classification Plans and direct their
implementation effective retroactively on July 1. 2024.

SUPPORTING DOCUMENTS ATTACHED:
  Resolution    Ordinance      Contract                             Minutes                OTHER
                                                                                             X

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                                                               AGENDA ITEM NO. XI.E


 Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE:                        August 20, 2024

SUBMITTED BY:                Holli Gudknecht, Administration

ITEM TYPE:                   New Business

AGENDA SECTION:              NEW BUSINESS

SUBJECT:                     TIF 4-4 Fund Transfer

SUGGESTED ACTION:            FYI Infomation Only

ATTACHMENTS:
TIF 4-4 Fund Transfer.docx




                                                                                      76
                        REQUEST FOR COUNCIL ACTION


 Agenda Item:         Department:         Requested Council Meeting Date:      Submitted By:
                       FINANCE                   August 21, 2024            FINANCE DIRECTOR
                                                                                 KYLLO

TITLE OF ISSUE: TIF 4-4 Fund Transfer
BACKGROUND AND SUPPLEMENTAL INFORMATION:


Per City of Kenyon Resolution 2022-21, the 2004 Sunset Home TIF 4-4 was Decertified on
11/21/2022. Upon completion of the FY23 audit, there was a fund balance remaining of $17,611.98.
Per discussion with the auditors and Goodhue County, these funds must be returned to Goodhue
County for the County to redistribute.




SOURCE OF FUNDING: 402-25300
REQUESTED COUNCIL ACTION: Sent remaining funds to Goodhue County for the County to
redistribute as requested.

FYI - Only


SUPPORTING DOCUMENTS ATTACHED:
  Resolution    Ordinance      Contract                       Minutes             OTHER




                                                                                                   77
                                                                   AGENDA ITEM NO. XI.F


 Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE:                          August 20, 2024

SUBMITTED BY:                  Holli Gudknecht, Administration

ITEM TYPE:                     New Business

AGENDA SECTION:                NEW BUSINESS

SUBJECT:                       Resolution 2024-19: Committing Capital Fund Balances

SUGGESTED ACTION:              MOTION NEEDED

ATTACHMENTS:
Fund Transfers Budget (003) (002).docx
Resolution 2024-19 Committing Capital Fund Balances.docx




                                                                                          78
                          REQUEST FOR COUNCIL ACTION


 Agenda Item:           Department:          Requested Council Meeting Date:        Submitted By:
                         FINANCE                  AUGUST 20, 2024,               FINANCE DIRECTOR
                                                                                      KYLLO

TITLE OF ISSUE: AUTHORIZATION OF VARIOUS FUND TRANSFERS
RESOLUTION 2024-19: COMMITTING CAPITAL FUND BALANCES
BACKGROUND AND SUPPLEMENTAL INFORMATION:
Fund Balance Policy #23 states that the responsibility for designating funds to specific
classifications shall be as follows: Committed Fund Balances – City Council is the highest level of
decision – making authority, and the formal action that is required to be taken to establish, modify,
or rescind a fund balance commitment is a resolution approved by the City Council.

Below are funds that remain with a balance. After a discussion with the auditors, these can be
closed pending approval from the council.

   1. Fund 210 is comprised of Police Forfeitures. This fund has not been used since 2015, at the
      end of 2023, funds of $1,269.26 remain. In discussion with Chief Sjoblom, these funds would
      be used to pay off the taser lease early and not have to levy for those funds.
   2. Fund 240 is the COVID CARES Act Funds. These funds must be used by December 31,
      2024. The fund balance is $10,416.71. Below are recommendations for transfers
         a. Funds towards the payment of the loader (staff recommendation)
         b. Shelter at Trondheim Park
         c. Depot Park Fund
   3. Fund 307 2007 GO Refunding Bonds. This bond was completed in 2022 and the end of
      2023, there was a remaining balance of $507.39.
   4. Fund 336 2019 Ford F150 has a negative Fund balance of $3,889.32 as there are excess
      moneys in the AP account. Staff would recommend completing an adjusting journal entry to
      zero out this account and close out the fund.



SOURCE OF FUNDING: As indicated above.
REQUESTED COUNCIL ACTION: Many area cities are using the COVID Cares funds to pay off
debt or purchase much needed equipment. Staff recommends transferring the excess fund
balances to the capital outlay fund to replace the moneys used to purchase the front end loader
that was purchased in May 2024.




SUPPORTING DOCUMENTS ATTACHED:
  Resolution    Ordinance      Contract                           Minutes               OTHER
      X




                                                                                                        79
                                  RESOLUTION NO. 2024-19
                                     CITY OF KENYON
                                   COUNTY OF GOODHUE
                                   STATE OF MINNESOTA

               RESOLUTION COMMITTING CAPITAL FUND BALANCES

        WHEREAS, The Governmental Accounting Standards Board’s Statement #54 definition
of revenue funds states that special revenue funds are used to account for and report the proceeds
of specific revenue sources that are restricted or committed to expenditures for specific purposes
other than debt service or capital projects; and,

       WHEREAS, the City of Kenyon has previously adopted Administraive Policy #23
acknowledging its authority to commit, assign, or evaluate existing fund-balance classifications
and identify the intended uses of committed or assigned funds; and

        WHEREAS, the term “proceeds of specific revenue sources” establishes that one or more
specific restricted or committed revenues should be the foundation for a special revenue fund and
comprise a substantial portion of the fund’s revenues; and,

        WHEREAS, investments earnings and transfers from other funds do not meet the
definition of a specific revenue source; and,

        WHEREAS, the City will provide additional amounts to the Council following the annual
audit and, has determined to commit capital fund balances for the City in the amount determined
annually by the audit, and,

         NOW, THEREFORE, BE IT RESOLVED, that the City of Kenyon, hereby commits to
utilizing portions of its capital fund balance, as indicated by the committed fund classification in
its financial statements, for the following purposes, as shown in appendix A:

       Adopted by the City Council of the City of Kenyon on this 20th day of August, 2024.




                                                      Douglas Henke
                                                      Mayor
ATTEST:



Holli Gudknecht
Deputy City Clerk




                                                                                                       80
                                      EXHIBIT A

                                                                        RECOMMENDATIONS
FUND                  SPECIFIC REVENUE SOURCES                          FOR TRANSFERS

Fund 210: Police      Police Forfeitures fund has not been used since   Funds would be used to pay
Forfeitures           2015. At the end of 2023, funds of $1,269.26      off the taser lease early and
                      remain.                                           not have to levy for those
                                                                        funds.



Fund 240: COVID       These funds must be used by December 31,          Recommendations for
CARES Act Funds       2024. The fund balance is $10,416.71              transfers:
                                                                        1. Funds towards the
                                                                            payment of the loader
                                                                            (staff recommendation)
                                                                        2. Shelter at Trondheim
                                                                            Park
                                                                        3. Depot Park Fund


Fund 307: 2007 GO     This bond was completed in 2022 and the end of    Recommendations for
Refunding Bonds       2023, there was a remaining balance of $507.39    transfers:
                                                                        1. Funds towards the
                                                                            payment of the loader
                                                                            (staff recommendation)
                                                                        2. Shelter at Trondheim
                                                                            Park
                                                                        3. Depot Park Fund


Fund 336: 2019 Ford   Fund has a negative balance of $3,889.32 as       Staff would recommend
F150                  there are excess moneys in the AP account.        completing an adjusting
                                                                        journal entry to zero out this
                                                                        account and close out the
                                                                        fund.




                                                                                                     81
                                                       AGENDA ITEM NO.
                                                       XII.A


Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE:                August 20, 2024

SUBMITTED BY:        Holli Gudknecht, Administration

ITEM TYPE:           Miscellaneous

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

SUBJECT:             FYI 8/20/24

SUGGESTED ACTION:    Information Only

ATTACHMENTS:
FYI 8-20-24.pdf




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