Kenyon/City Hall/Meetings/December 2, 2025/Packet

Packet text, December 2, 2025

Machine-extracted text of the packet PDF, searchable with your browser's find. Page images, tables and scanned FYI pages may be garbled; the PDF is authoritative.

12.2.25 Special Council Meeting special · 328k chars

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

AGENDA
CITY COUNCIL SPECIAL SESSION
December 2, 2025
6:00 PM
I. Call to Order

II. Agenda

II.A Special Meeting Notice for December 2, 2025
Summary Report
12-2-25 Township Fire Contracts and Public Budget Mtg.doc

III. Business to be discussed and Possible Action

III.A 2026 Fire Contract Meeting with Townships
Summary Report
Fire Contract Billing Summary.pdf
2026 Twp Fire Contract.xlsx
2026 Fire Revenue Budget.pdf
2026 Fire Expenditure Budget.pdf
2025 Fire Calls.pdf

III.B Public Budget and Levy Discussion @ 6:30 p.m.
Summary Report
Kenyon, City of - Budget Memo 11.20.25.pdf
Kenyon, City of - Budget Memo Enterprise Funds 11.24.25.pdf

IV. Adjourn

1
AGENDA ITEM NO. II.A

Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE: December 2, 2025

SUBMITTED BY: Holli Gudknecht, Administration

ITEM TYPE: Agenda

AGENDA SECTION: Agenda

SUBJECT: Special Meeting Notice for December 2, 2025

SUGGESTED ACTION:

ATTACHMENTS:
12-2-25 Township Fire Contracts and Public Budget Mtg.doc

2
CITY OF KENYON
KENYON, MINNESOTA

NOTICE OF SPECIAL CITY COUNCIL MEETING

Tuesday, December 2, 2025
6:00 p.m.

NOTICE IS HEREBY GIVEN that the City Council will hold a Special Meeting pursuant to
Minnesota Statutes, Section 13D.04, subdivision 2 on Tuesday, December 2, 2025, commencing at
6:00 p.m. at City Hall, 709 2nd Street, Kenyon, Minnesota for the following purposes:

1. Call to Order

2. 2026 Fire Contract Meeting with Townships

3. Public Budget and Levy discussion @ 6:30 p.m.

4. Adjourn

________________________________
Scott Lehner, City Administrator

DATED: November 24, 2025

414935v1
3
AGENDA ITEM NO. III.A

Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE: December 2, 2025

SUBMITTED BY: Holli Gudknecht, Administration

ITEM TYPE: New Business

AGENDA SECTION: Business to be discussed and Possible Action

SUBJECT: 2026 Fire Contract Meeting with Townships

SUGGESTED ACTION: The Council will review the proposed fire contracts for 2025. The six
townships served by the FD were sent notices of the meeting in
November.
Fire Chief Wayne Ehrich will review the proposed fire contracts and
answer questions. The formula is based on 51% City - 49%
Township
split of the proposed 2026 operating FD budget. The townships
portion of the budget would be split based on the number of sections
covered by the Fire
Department. Copies of the 2026 Fire Department expenditure budget,
Fire Contract and billing summary and related materials are attached
below.

ATTACHMENTS:
Fire Contract Billing Summary.pdf
2026 Twp Fire Contract.xlsx
2026 Fire Revenue Budget.pdf
2026 Fire Expenditure Budget.pdf
2025 Fire Calls.pdf

4
5
2026 Township Fire Contracts

SECTIONS IN % TOWN 2026 2025
KENYON FIRE COST CONTRACT CONTRACT
TOWNSHIP DISTRICT ALLOCATION AMT. AMT. DIFFERENCE
Cherry Grove 10.50 8.86% $8,456.99 $8,310.07 $146.92
Holden 30.00 25.32% $24,162.83 $23,743.04 $ 419.79
Kenyon 31.00 26.16% $24,968.26 $24,534.48 $ 433.78
Warsaw 5.00 4.22% $4,027.14 $3,957.17 $ 69.97
Richland 36.00 30.38% $28,995.40 $28,491.65 $ 503.75
Wheeling 6.00 5.06% $4,832.57 $4,748.61 $ 83.96
TOTALS 118.50 100.00% $95,443.19 $93,785.02 $ 1,658.17

Kenyon City 3.00

Total Fire Expenses 2026 Budget 234,398.00
Reimbursement/Grants (10,000.00)
State Fire Aid (33,000.00)
Budget for Calculation 194,782.00
CITY OF KENYON 2026 (51%) 99,338.82
TOWNSHIP AMT. 95,443.18

Fire Revenue w/o taxes 138,728.18
Fire expenses 237,782.00
City's share (taxes) 99,338.82
FY26 FY25
203-00000-33400 STATE GRANTS & AIDS $ 10,000.00 $ 10,000.00
203-00000-33420 STATE FIRE AID $ 33,000.00 $ 33,000.00
203-00000-34200 FIRE - TOWNSHIP $ 95,443.18 $ 93,785.02
203-00000-34411 REIMBURSEMENT-FIRE
203-00000-36210 INTEREST EARNINGS $ 75.00 $ 75.00
203-42200-36105 SPECIAL ASSESS. -DEL $ 210.00 $ 210.00
$ 138,728.18 $ 137,070.02

6
2024 Township Fire Contracts

SECTIONS IN % TOWN 2024 2023
KENYON FIRE COST CONTRACT CONTRACT
TOWNSHIP DISTRICT ALLOCATION AMT. AMT. DIFFERENCE
Cherry Grove 10.50 8.86% $ 9,602.35 $ 8,218.17 $ 1,384.18
Holden 30.00 25.32% $ 27,441.48 $ 23,480.50 $ 3,960.99
Kenyon 31.00 26.16% $ 28,351.87 $ 24,263.18 $ 4,088.69
Warsaw 5.00 4.22% $ 4,573.58 $ 3,913.42 $ 660.16
Richland 36.00 30.38% $ 32,925.45 $ 28,176.60 $ 4,748.85
Wheeling 6.00 5.06% $ 5,483.96 $ 4,696.10 $ 787.86
TOTALS 118.50 100.00% $ 108,378.69 $ 92,747.96 $ 15,630.73

Kenyon City 3.00

Total Fire Expenses 2024 Budget 264,181.00
Reimbursement/Grants (10,000.00)
State Fire Aid (33,000.00)
Budget for Calculation 221,181.00
CITY OF KENYON 2023 (51%) 112,802.31
TOWNSHIP AMT. 108,378.69

Fire Revenue w/o taxes 154,663.69
Fire expenses 264,181.00
City's share (taxes) 112,802.31
FY24 FY23
203-00000-33400 STATE GRANTS & AIDS $ 10,000.00 $ 10,000.00
203-00000-33420 STATE FIRE AID $ 33,000.00 $ 26,000.00
203-00000-34200 FIRE - TOWNSHIP $ 108,378.69 $ 92,747.00
203-00000-34411 REIMBURSEMENT-FIRE $ 3,000.00 $ 3,000.00
203-00000-36210 INTEREST EARNINGS $ 75.00 $ 75.00
203-42200-36105 SPECIAL ASSESS. -DEL $ 210.00 $ 210.00
$ 154,663.69 $ 132,032.00

7
2023 Township Fire Contracts

SECTIONS IN KENYON
TOWNSHIP % TOWN COST 2023 CONTRACT 2022 CONTRACT
FIRE DISTRICT
ALLOCATION AMT. AMT. DIFFERENCE
Cherry Grove 10.50 8.86% $ 8,218.17 $ 6,960.95 $ 1,257.23
Holden 30.00 25.32% $ 23,480.50 $ 19,888.42 $ 3,592.08
Kenyon 31.00 26.16% $ 24,263.18 $ 20,551.36 $ 3,711.81
Warsaw 5.00 4.22% $ 3,913.42 $ 3,314.74 $ 598.68
Richland 36 30.38% $ 28,176.60 $ 23,866.10 $ 4,310.49
Wheeling 6 5.06% $ 4,696.10 $ 3,977.68 $ 718.42
TOTALS 118.50 100.00% $ 92,747.96 $ 78,559.25 $ 14,188.71

Kenyon City 3.00

Total Budget $ 225,281.00
Reimbursement/Grants $ (10,000.00)
State Fire Aid $ (26,000.00)
Budget for Calculation $ 189,281.00
CITY OF KENYON 2023 (51%) $ 96,533.31
TOWNSHIP AMT. $ 92,747.69

Fire Revenue w/o taxes $132,032
Fire expenses $225,281
City's share (taxes) $96,533

203-00000-33400 STATE GRANTS & AIDS $10,000.00
203-00000-33420 STATE FIRE AID $26,000.00
203-00000-34200 FIRE - TOWNSHIP $92,747.00
203-00000-34411 REIMBURSEMENT-FIRE $3,000.00
203-00000-36210 INTEREST EARNINGS $75.00
203-42200-36105 SPECIAL ASSESS. -DEL $210.00
$132,032.00

8
2023 Township Fire Contracts

CLERK ADDRESS city zip County
8750 460th St Wanamingo, MN 55983 Goodhue
44866 40th Ave Kenyon, MN 55946 Goodhue
50855 40th Ave Kenyon, MN 55946 Goodhue
38320 10th Ave Dennison, MN 55018 Goodhue
25333 Hall Ave Faribault, MN 55021 Rice
8465 170th St E Nerstrand, MN 55053 Rice

9
SECTIONS IN KENYON
TOWNSHIP % TOWN COST 2022 CONTRACT 2021 CONTRACT
FIRE DISTRICT
ALLOCATION AMT. AMT. DIFFERENCE
Cherry Grove 10.50 8.86% $ 6,960.95 $ 6,084.47 $ 876.47
Holden 30.00 25.32% $ 19,888.42 $ 17,388.13 $ 2,500.29
Kenyon 31.00 26.16% $ 20,551.36 $ 17,964.99 $ 2,586.38
Warsaw 5.00 4.22% $ 3,314.74 $ 2,898.02 $ 416.71
Richland 36 30.38% $ 23,866.10 $ 20,863.01 $ 3,003.09
Wheeling 6 5.06% $ 3,977.68 $ 3,474.88 $ 502.80
TOTALS 118.50 100.00% $ 78,559.25 $ 68,673.50

Kenyon City 3.00

Total Budget $ 197,325.00
Reimbursement/Grants $ (11,000.00)
State Fire Aid $ (26,000.00)
Budget for Calculation $ 160,325.00
CITY OF KENYON 2022 (51%) $ 81,765.75
TOWNSHIP AMT. $ 78,559.25

Fire Revenue w/o taxes $114,030
Fire expenses $197,325
City's share (taxes) $81,766

203-00000-33400 STATE GRANTS & AIDS $10,000.00
203-00000-33420 STATE FIRE AID $26,000.00
203-00000-34200 FIRE - TOWNSHIP $76,620.00
203-00000-34411 REIMBURSEMENT-FIRE $1,000.00
203-00000-36210 INTEREST EARNINGS $200.00
203-42200-36105 SPECIAL ASSESS. -DEL $210.00
$114,030.00

10
CLERK ADDRESS city zip County
8750 460th St Wanamingo, MN 55983 Goodhue
44866 40th Ave Kenyon, MN 55946 Goodhue
50855 40th Ave Kenyon, MN 55946 Goodhue
38320 10th Ave Dennison, MN 55018 Goodhue
25333 Hall Ave Faribault, MN 55021 Rice
8465 170th St E Nerstrand, MN 55053 Rice

11
2021 TOWNSHIP FIRE CONTRACTS
SECTIONS IN KENYON FIRE % TOWN COST 2021 CONTRACT
TOWNSHIP
DISTRICT ALLOCATION AMT.
Cherry Grove 10.50 8.86% $ 6,085.00
Holden 30.00 25.32% $ 17,385.00
Kenyon 31.00 26.16% $ 17,965.00
Warsaw 5.00 4.22% $ 2,895.00
Richland 36 30.38% $ 20,860.00
Wheeling 6 5.06% $ 3,475.00
TOTALS 118.50 100.00% $ 68,665.00

Kenyon City 3.00

Total Budget $ 178,150.00
Reimbursement/Grants $ (12,000.00)
State Fire Aid $ (26,000.00)
Budget for Calculation $ 140,150.00
CITY OF KENYON 2020 (51%) $ 71,480.00
TOWNSHIP AMT. $ 68,670.00

12
CONTRACTS
2020 CONTRACT
INCREASE
AMT.
$ 5,790.00 $ 295.00 5.1%
$ 16,540.00 $ 845.00 5.1%
$ 17,090.00 $ 875.00 5.1%
$ 2,755.00 $ 140.00 5.1%
$ 19,845.00 $ 1,015.00 5.1%
$ 3,310.00 $ 165.00 5.0%
$ 65,330.00

13
14
15
16
AGENDA ITEM NO. III.B

Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT

DATE: December 2, 2025

SUBMITTED BY: Holli Gudknecht, Administration

ITEM TYPE: New Business

AGENDA SECTION: Business to be discussed and Possible Action

SUBJECT: Public Budget and Levy Discussion @ 6:30 p.m.

SUGGESTED ACTION: See Attached

ATTACHMENTS:
Kenyon, City of - Budget Memo 11.20.25.pdf
Kenyon, City of - Budget Memo Enterprise Funds 11.24.25.pdf

17
BUDGET MEMO

TO: CITY ADMINISTRATOR
FROM: JESSI STURTZ - ABDO FINANCIAL SOLUTIONS
SUBJECT: 2026 FINAL GOVERNMENTAL FUNDS BUDGET AND LEVY
DATE: 12/2/2025

Introduction

Upon your request, we have summarized some of the key items for consideration in this year’s budget to Council.

Key items in this year’s budget:

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

• The total 2026 tax levy is proposed to increase $128,541 or 9.18% from 2025.

o The general levy decreased $105,436 or -13.24%.

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

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

o The fire levy increased by $2,349 or 2.41%.

▪ Factors relating to this increase are an increase for pagers/maintenance.

o The library levy increased by $14,690 or 10.48%.

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

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

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

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

1
18
Staffing

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

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

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

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

Tax Levy Summary

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

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

General Levy $ 796,525 $ 691,089 $ (105,436) -13.24% 101
Capital Levy - 116,500 116,500 100.00% 202
Fire Levy 97,613 99,962 2,349 2.41% 203
Library Levy 140,137 154,817 14,680 10.48% 204
EDA Levy 89,447 82,249 (7,198) -8.05% 205
Debt Levy
2016 Bond 27,553 29,400 1,847 6.70% 303
2020A GO Bonds 138,259 85,035 (53,224) -38.50% 310
2017B Go USDA Bond 91,125 95,681 4,556 5.00% 320
2017B USDA Note 19,341 20,308 967 5.00% 321
2023A GO Bond - 76,000 76,000 100.00% 323
2025A GO Bond - 77,500 77,500 100.00% 325
Total Debt Levy 276,278 383,924 107,646 38.96%

Total Levy $ 1,400,000 $ 1,528,541 $ 128,541 9.18%

Tax Capacity $ 1,765,386 $ 1,822,872 $ 57,486 3.26%

City Tax Rate* 79.30% 83.85% 4.55%

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

2
19
Tax Levy Summary 2023 to 2025 Actual and 2026 Proposed

$1,800,000

$1,600,000

$1,400,000

$1,200,000

$1,000,000

$800,000

$600,000

$400,000

$200,000

$-
2023 2024 2025 2026

General Levy Debt Service Fire Levy Library EDA Capital

Tax Rate 2023 to 2025 Actual and 2026 Proposed

100%

83.85%
77.13% 79.30%
80% 73.96%

60%

40%

20%

0%
2023 2024 2025 2026

Tax Rate

3
20
Estimate Property Taxes

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

Residential $ 100,000 $ 62,500 $ 496 $ 524 $ 28
Residential 200,000 171,500 1,360 1,438 78
Residential 300,000 280,500 2,224 2,352 128
Residential 400,000 389,500 3,089 3,266 177
Commercial 500,000 500,000 7,336 7,756 421

Note: change in market value has not been assumed

General Fund Budget Summary

Actual Actual YTD Budget Budget Amount
2023 2024 9.30.25 2025 2026 Change
Revenues
Property taxes $ 677,537 $ 738,415 $ 432,997 $ 797,278 $ 691,089 $ (106,189)
Licenses and permits 12,401 13,088 12,648 8,900 11,200 2,300
Intergovernmental 679,251 748,139 347,558 748,370 748,652 282
Charges for services 95,819 92,189 47,956 96,250 93,700 (2,550)
Fines and forfeitures 14,588 13,837 12,839 12,000 15,000 3,000
Interest earnings 18,999 13,440 30,275 10,000 15,000 5,000
Miscellaneous 20,274 27,443 19,428 13,580 13,580 -
Sale of fixed assets 7,325 (0) 455 - - -
Other financing sources 145,092 149,793 97,491 143,000 163,000 (20,000)
Prior Period Adjustment - (35,648) - - - -
Total Revenues 1,671,286 1,760,695 1,001,646 1,829,378 1,751,221 (118,157)

Revenue Key Changes:

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

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

Actual Actual YTD Budget Budget Amount
2023 2024 9.30.25 2025 2026 Change
Expenditures
City Council $ 21,346 $ 18,197 $ 2,420 $ 13,600 $ 17,930 $ 4,330
City Administration 349,967 339,206 328,074 368,060 328,010 (40,050)
Elections 1,421 2,780 - - 4,000 4,000
Auditing 43,557 19,558 20,284 18,000 20,000 2,000
City Attorney 48,390 68,327 25,349 50,000 60,000 10,000
City Engineer 14,400 13,230 6,340 15,000 15,000 -
General Government 113,347 116,203 139,227 107,200 200,635 93,435
Law Enforcement 531,451 671,397 463,748 579,837 544,946 (34,891)
Streets 525,815 307,245 242,709 438,950 292,880 (146,070)
Recycling 46,360 46,214 34,765 - 46,500 46,500
Street lighting 29,894 30,049 19,001 30,500 30,500 -
Swimming Pool 136,704 146,743 112,298 163,350 116,370 (46,980)
Parks 80,377 76,250 50,441 104,850 67,040 (37,810)
Gunderson House 15,188 17,738 14,949 17,800 7,410 (10,390)
Community Garden 20 41 55 - - -
Total Expenditures 1,958,238 1,873,176 1,459,660 1,907,147 1,751,221 (155,926)

Excess Revenues (Expenditures) $ (286,952) $ (112,481) $ (458,014) $ (77,769) $ - $ 37,769

4
21
Expenditure Key Changes:

• City Administrator -

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

o Decrease in miscellaneous line item of $6,500.

• General Government -

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

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

o Increase in outside services for Abdo Workforce Solutions for payroll processing.

• Law Enforcement -

o Decrease in numerous line items to align more with prior years.

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

• Streets -

o Decrease in numerous line items to align more with prior years.

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

• Recycling –

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

• Swimming Pool –

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

• Parks –

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

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

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

5
22
Swimming Pool , 6.6% Gunderson House , 0.4%
City Council , 1.2% City Administration , 18.7%
Parks , 3.8%
Street lighting, 1.7% Elections , 0.2%
Auditing , 1.1%
Recycling , 2.7%
City Attorney , 3.4%

City Engineer , 0.9%

Streets , 16.7%

General Government ,
11.5%

Law Enforcement , 31.1%

Budget Detail - By Fund

The following financial reports are attached:

• Revenues

• Expenses

6
23
11/20/25 1:50 PM
CITY OF KENYON
Page 1
ABDO REVENUE BUDGET

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

101 GENERAL FUND

00000 GENERAL REVENUE
101-00000-32000 LICENSES & PERMITS $2,790.00 $2,700.00 $5,660.00 $2,700.00 $4,876.20 $3,500.00
101-00000-32002 RENTAL PROPERTY LICENSE $60.00 $100.00 $0.00 $0.00 $1,760.25 $0.00
101-00000-32110 ALCOHOL LICENSE $3,300.00 $1,900.00 $1,200.00 $1,500.00 $0.00 $1,500.00
101-00000-32210 BUILDING PERMIT $5,011.35 $3,600.00 $5,109.29 $3,600.00 $4,311.29 $5,000.00
101-00000-32220 BUILD. PERM. NEW HOME DIS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
101-00000-32240 ANIMAL LICENSE $505.59 $350.00 $548.35 $400.00 $1,085.47 $500.00
101-00000-33600 GRANTS FROM OTHER $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
101-00000-33900 DIVIDENDS $1,018.49 $500.00 $3,155.28 $0.00 $50.19 $0.00
101-00000-34102 ZONING & VARIANCE FEES $969.20 $350.00 $813.90 $350.00 $700.00 $800.00
101-00000-34107 ASSESSMENT SEARCHES $599.97 $500.00 $475.00 $500.00 $790.00 $500.00
101-00000-34109 CHARGES FOR SERVICES $3,679.66 $6,000.00 $3,780.69 $3,500.00 $581.44 $3,500.00
101-00000-34409 REIMBURSEMENTS $1,210.00 $0.00 $17,869.00 $0.00 $0.00 $0.00
101-00000-34790 SALE OF EXCESS EQUIPMENT $539.92 $0.00 $0.00 $0.00 $0.00 $0.00
101-00000-35300 PAY PAL/SQUARE FEE $137.25 $80.00 $206.79 $0.00 $185.24 $0.00
101-00000-36101 SPECIAL ASSESSMENTS $1.00 $0.00 $283.91 $0.00 $74.10 $0.00
101-00000-36105 SPECIAL ASSESS. -DEL UTILITI $733.87 $680.00 $500.24 $680.00 $0.00 $680.00
101-00000-36200 MISCELLANEOUS REVENUE $2,162.21 $200.00 -$4,020.00 $0.00 $7,839.50 $0.00
101-00000-36210 INTEREST EARNINGS $17,371.00 $150.00 $8,264.71 $10,000.00 $30,224.38 $15,000.00
101-00000-36220 RENT - LAND $2,148.00 $2,000.00 $2,415.00 $2,400.00 $2,090.00 $2,400.00
101-00000-38050 CABLE TV FRANCHISE FEES $7,359.76 $9,600.00 $5,162.35 $7,000.00 $2,979.38 $4,000.00
101-00000-39101 PROCEEDS FROM SALE OF LAN $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
101-00000-39201 TRANSFER FROM GENERAL FU $0.00 $0.00 $8,440.00 $0.00 $0.00 $0.00
101-00000-39202 TRANSFER FROM ENTERPRISE $20,000.00 $20,000.00 $0.00 $0.00 $0.00 $20,000.00
101-00000-39999 PRIOR PERIOD ADJUSTMENT $0.00 $0.00 -$35,648.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $69,597.27 $48,710.00 $24,216.51 $32,630.00 $57,547.44 $57,380.00

41000 GENERAL GOVERNMENT
101-41000-31020 DELINQUENT TAXES $12,516.14 $15,000.00 $5,888.85 $12,000.00 $4,447.44 $12,000.00
101-41000-31030 MOBILE HOME TAX $7,273.01 $1,000.00 $4,709.65 $7,000.00 $931.80 $7,000.00
101-41000-31110 CURRENT AD VALOREM TAXES $677,536.58 $739,725.00 $738,415.30 $797,277.72 $432,997.16 $691,089.00
101-41000-33401 LOCAL GOVERNMENT AID $595,450.00 $640,500.00 $664,264.50 $665,114.00 $332,557.50 $666,716.00
101-41000-33422 STATE MARKET VALUE CREDIT $876.33 $0.00 $916.44 $0.00 $0.00 $0.00
41000 GENERAL GOVERNMENT $1,293,652.06 $1,396,225.00 $1,414,194.74 $1,481,391.72 $770,933.90 $1,376,805.00

41100 GENERAL GOVERNMENT
101-41100-31120 TRANSFER-KMU IN LIEU OF T $62,937.01 $68,000.00 $66,083.97 $68,000.00 $19,741.19 $68,000.00
101-41100-31130 SHARED FACILITY - KMU $62,155.00 $74,000.00 $74,000.00 $75,000.00 $77,750.00 $75,000.00
41100 GENERAL GOVERNMENT $125,092.01 $142,000.00 $140,083.97 $143,000.00 $97,491.19 $143,000.00

42100 LAW ENFORCEMENT
7
24
11/20/25 1:50 PM
CITY OF KENYON
Page 2
ABDO REVENUE BUDGET

2024 2025 2025 2026
Act Code Last Dim Descr 2023 Amt Budget 2024 Amt Budget YTD Amt Budget
101-42100-31110 CURRENT AD VALOREM TAXES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
101-42100-32001 LICENSES & PERMITS $734.19 $700.00 $569.90 $700.00 $615.00 $700.00
101-42100-33401 LOCAL GOVERNMENT AID $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
101-42100-33404 STATE GRANTS & AIDS $41,834.95 $1,000.00 $0.49 $1,000.00 $0.00 $1,000.00
101-42100-33417 POLICE GRANT - TZD $1,148.81 $0.00 $3,078.69 $1,000.00 $464.36 $1,000.00
101-42100-33421 STATE POLICE AID $32,667.77 $64,000.00 $37,835.00 $33,000.00 $0.00 $40,000.00
101-42100-33900 DIVIDENDS $200.84 $500.00 $698.95 $0.00 $0.00 $0.00
101-42100-34108 CHARGES FOR TRAINING $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
101-42100-34412 REIMBURSEMENTS-POLICE $1,086.36 $0.00 $0.00 $0.00 $4,077.13 $0.00
101-42100-34790 SALE OF EXCESS EQUIPMENT $7,325.30 $14,000.00 $0.00 $0.00 $454.75 $0.00
101-42100-35100 FINES/PENALTIES $14,588.02 $6,000.00 $13,836.93 $12,000.00 $12,839.13 $15,000.00
101-42100-35210 TOW/IMPOUND FEE REIMBURS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
101-42100-35300 PAY PAL/SQUARE FEE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
101-42100-36200 MISCELLANEOUS REVENUE $295.00 $0.00 $4,497.37 $0.00 $394.34 $0.00
101-42100-39200 TRANSFERS INTERFUND $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
101-42100-39201 TRANSFER FROM GENERAL FU $0.00 $0.00 $1,269.00 $0.00 $0.00 $0.00
42100 LAW ENFORCEMENT $99,881.24 $86,200.00 $61,786.33 $47,700.00 $18,844.71 $57,700.00

43000 PUBLIC WORKS
101-43000-33100 FEDERAL GRANTS AND AIDS $0.00 $0.00 $6,326.00 $0.00 $0.00 $0.00
101-43000-33404 STATE GRANTS & AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
101-43000-36200 MISCELLANEOUS REVENUE $0.00 $0.00 $173.40 $0.00 $0.00 $0.00
43000 PUBLIC WORKS $0.00 $0.00 $6,499.40 $0.00 $0.00 $0.00

43100 STREETS
101-43100-31110 CURRENT AD VALOREM TAXES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
101-43100-33401 LOCAL GOVERNMENT AID $0.00 $0.00 $31,007.89 $41,256.00 $13,604.01 $32,936.00
101-43100-34790 SALE OF EXCESS EQUIPMENT $0.00 $0.00 -$0.16 $0.00 $0.00 $0.00
101-43100-36200 MISCELLANEOUS REVENUE $1,349.90 $0.00 $560.82 $0.00 $965.01 $0.00
43100 STREETS $1,349.90 $0.00 $31,568.55 $41,256.00 $14,569.02 $32,936.00

43250 RECYCLING
101-43250-37320 RECYCLING CUSTOMER CHARG $48,746.78 $47,500.00 $51,417.90 $47,500.00 $8,387.39 $47,500.00
43250 RECYCLING $48,746.78 $47,500.00 $51,417.90 $47,500.00 $8,387.39 $47,500.00

45124 SWIMMING POOL
101-45124-31110 CURRENT AD VALOREM TAXES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
101-45124-33900 DIVIDENDS $83.24 $200.00 $257.87 $0.00 $0.00 $0.00
101-45124-34409 REIMBURSEMENTS $0.00 $0.00 $45.00 $0.00 $0.00 $0.00
101-45124-34720 SWIMMING POOL FEES $27,358.10 $28,000.00 $24,125.41 $30,000.00 $27,735.37 $30,000.00
101-45124-34721 SWIMMING POOL CONCESSIO $4,812.89 $4,500.00 $3,532.07 $5,000.00 $4,401.73 $5,000.00
101-45124-35300 PAY PAL/SQUARE FEE $7.00 $0.00 $124.55 $0.00 $5.25 $0.00
101-45124-37940 CASH OVER/SHORT $0.00 $0.00 $167.37 $0.00 $0.00 $0.00
8
25
11/20/25 1:50 PM
CITY OF KENYON
Page 3
ABDO REVENUE BUDGET

2024 2025 2025 2026
Act Code Last Dim Descr 2023 Amt Budget 2024 Amt Budget YTD Amt Budget
45124 SWIMMING POOL $32,261.23 $32,700.00 $28,252.27 $35,000.00 $32,142.35 $35,000.00

45200 PARKS
101-45200-31110 CURRENT AD VALOREM TAXES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
101-45200-33100 FEDERAL GRANTS AND AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
101-45200-33630 COUNTY AID $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
101-45200-33900 DIVIDENDS $156.82 $150.00 $541.01 $0.00 $0.00 $0.00
101-45200-34780 PARK RENTAL FEES $889.57 $900.00 $1,176.56 $900.00 $1,630.06 $900.00
101-45200-36200 MISCELLANEOUS REVENUE $30.00 $0.00 $300.00 $0.00 $0.00 $0.00
45200 PARKS $1,076.39 $1,050.00 $2,017.57 $900.00 $1,630.06 $900.00

45300 GUNDERSON HOUSE
101-45300-33900 DIVIDENDS $168.69 $0.00 $522.58 $0.00 $0.00 $0.00
45300 GUNDERSON HOUSE $168.69 $0.00 $522.58 $0.00 $0.00 $0.00

45400 COMMUNITY GARDEN
101-45400-34760 GARDEN PLOT RENTAL FEES $0.00 $0.00 $135.00 $0.00 $100.00 $0.00
45400 COMMUNITY GARDEN $0.00 $0.00 $135.00 $0.00 $100.00 $0.00
101 GENERAL FUND $1,671,825.57 $1,754,385.00 $1,760,694.82 $1,829,377.72 $1,001,646.06 $1,751,221.00

202 CAPITAL OUTLAY

00000 GENERAL REVENUE
202-00000-35108 REIMBURSE FOR 2023 PROJEC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
202-00000-36210 INTEREST EARNINGS $21,537.50 $150.00 $24,298.00 $0.00 $0.00 $0.00
202-00000-39201 TRANSFER FROM GENERAL FU $35,000.00 $0.00 $49,288.00 $0.00 $0.00 $0.00
202-00000-39203 TRANSFER FROM SP.REVENUE $69,500.00 $69,500.00 $0.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $126,037.50 $69,650.00 $73,586.00 $0.00 $0.00 $0.00

42000 PUBLIC SAFETY
202-42000-31110 CURRENT AD VALOREM TAXES $0.00 $0.00 $0.00 $0.00 $0.00 $15,200.00
202-42000-39208 TRANSFER FROM GENERAL FU $9,000.00 $9,000.00 $9,000.00 $0.00 $105,000.00 $0.00
42000 PUBLIC SAFETY $9,000.00 $9,000.00 $9,000.00 $0.00 $105,000.00 $15,200.00

43100 STREETS
202-43100-31110 CURRENT AD VALOREM TAXES $0.00 $0.00 $0.00 $0.00 $0.00 $66,400.00
202-43100-39209 TRANSFER FROM GENERAL FU $45,000.00 $45,000.00 $45,000.00 $0.00 $45,000.00 $0.00
43100 STREETS $45,000.00 $45,000.00 $45,000.00 $0.00 $45,000.00 $66,400.00

45000 CULTURE & RECREATION
202-45000-31110 CURRENT AD VALOREM TAXES $0.00 $0.00 $0.00 $0.00 $0.00 $30,200.00
202-45000-33400 STATE GRANTS & AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
202-45000-39201 TRANSFER FROM GENERAL FU $23,000.00 $58,000.00 $15,000.00 $0.00 $48,000.00 $0.00
45000 CULTURE & RECREATION $23,000.00 $58,000.00 $15,000.00 $0.00 $48,000.00 $30,200.00

45300 GUNDERSON HOUSE 9
26
11/20/25 1:50 PM
CITY OF KENYON
Page 4
ABDO REVENUE BUDGET

2024 2025 2025 2026
Act Code Last Dim Descr 2023 Amt Budget 2024 Amt Budget YTD Amt Budget
202-45300-31110 CURRENT AD VALOREM TAXES $0.00 $0.00 $0.00 $0.00 $0.00 $4,700.00
45300 GUNDERSON HOUSE $0.00 $0.00 $0.00 $0.00 $0.00 $4,700.00

48100 GEN GOVMNT CAPITAL OUTLAY
202-48100-33400 STATE GRANTS & AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
202-48100-39340 CAPITAL LEASE PROCEEDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
48100 GEN GOVMNT CAPITAL OUTLAY $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

48200 PUBLIC SAFETY CAPITAL OUTLAY
202-48200-33400 STATE GRANTS & AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
202-48200-34409 REIMBURSEMENTS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
202-48200-34790 SALE OF EXCESS EQUIPMENT $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
202-48200-39201 TRANSFER FROM GENERAL FU $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
202-48200-39208 TRANSFER FROM GENERAL FU $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
48200 PUBLIC SAFETY CAPITAL OUTLAY $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

48300 STREETS & HWY CAPITAL OUTLAY
202-48300-34790 SALE OF EXCESS EQUIPMENT $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
202-48300-36200 MISCELLANEOUS REVENUE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
48300 STREETS & HWY CAPITAL OUTLAY $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
202 CAPITAL OUTLAY $203,037.50 $181,650.00 $142,586.00 $0.00 $198,000.00 $116,500.00

203 FIRE

00000 GENERAL REVENUE
203-00000-31110 CURRENT AD VALOREM TAXES $93,248.50 $100,709.00 $100,709.00 $97,613.00 $48,806.50 $99,962.00
203-00000-33400 STATE GRANTS & AIDS $47,835.00 $10,000.00 $0.00 $10,000.00 $11,000.00 $10,000.00
203-00000-33401 LOCAL GOVERNMENT AID $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
203-00000-33420 STATE FIRE AID $33,793.68 $33,000.00 $39,078.36 $33,000.00 -$39,099.61 $33,000.00
203-00000-33900 DIVIDENDS $241.78 $0.00 $749.00 $0.00 $0.00 $0.00
203-00000-34200 FIRE - TOWNSHIP CONTRACT $92,747.69 $108,378.69 $108,378.69 $93,785.00 $65,293.37 $93,785.00
203-00000-34411 REIMBURSEMENT-FIRE SUPPR $1,000.00 $3,000.00 $10,000.00 $0.00 $5,489.80 $0.00
203-00000-35108 REIMBURSE FOR 2023 PROJEC $116,081.00 $0.00 $0.00 $0.00 $0.00 $0.00
203-00000-36105 SPECIAL ASSESS. -DEL UTILITI $0.00 $210.00 $0.00 $210.00 $0.00 $0.00
203-00000-36200 MISCELLANEOUS REVENUE $0.00 $0.00 $250.00 $0.00 $22.09 $0.00
203-00000-36210 INTEREST EARNINGS $2,223.80 $75.00 $11,158.00 $75.00 $0.00 $75.00
203-00000-36230 DONATIONS $0.00 $0.00 $1,600.00 $0.00 $50.00 $0.00
203-00000-36235 Donation - Donor Restricted $0.00 $0.00 $68,966.77 $0.00 $10,000.00 $0.00
203-00000-39201 TRANSFER FROM GENERAL FU $250,000.00 $0.00 $78,925.00 $0.00 $0.00 $0.00
203-00000-39207 TRANSFER FROM CAPITAL FUN $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $637,171.45 $255,372.69 $419,814.82 $234,683.00 $101,562.15 $236,822.00

42200 FIRE
203-42200-36105 SPECIAL ASSESS. -DEL UTILITI $266.00 $0.00 $266.00 $0.00 $0.00 $0.00
10
27
11/20/25 1:50 PM
CITY OF KENYON
Page 5
ABDO REVENUE BUDGET

2024 2025 2025 2026
Act Code Last Dim Descr 2023 Amt Budget 2024 Amt Budget YTD Amt Budget
203-42200-39201 TRANSFER FROM GENERAL FU $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
42200 FIRE $266.00 $0.00 $266.00 $0.00 $0.00 $0.00
203 FIRE $637,437.45 $255,372.69 $420,080.82 $234,683.00 $101,562.15 $236,822.00

204 LIBRARY

00000 GENERAL REVENUE
204-00000-31110 CURRENT AD VALOREM TAXES $136,470.00 $135,675.00 $135,675.00 $140,137.00 $70,068.50 $154,817.00
204-00000-33620 LIBRARY COUNTY AID $41,453.98 $45,028.23 $45,028.22 $49,685.00 $24,842.53 $54,323.00
204-00000-33900 DIVIDENDS $126.51 $200.00 $391.91 $200.00 $0.00 $200.00
204-00000-34109 CHARGES FOR SERVICES $706.29 $700.00 $698.72 $700.00 $787.50 $700.00
204-00000-35103 LIBRARY FINES $424.58 $200.00 $297.44 $200.00 $297.98 $200.00
204-00000-36200 MISCELLANEOUS REVENUE $873.05 $519.77 $1,968.25 $500.00 $2,940.08 $750.00
204-00000-36210 INTEREST EARNINGS $1,648.00 $90.00 $2,884.00 $90.00 $0.00 $90.00
204-00000-39202 TRANSFER FROM ENTERPRISE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $181,702.41 $182,413.00 $186,943.54 $191,512.00 $98,936.59 $211,080.00
204 LIBRARY $181,702.41 $182,413.00 $186,943.54 $191,512.00 $98,936.59 $211,080.00

205 ECONOMIC DEVELOPMENT AUTHORITY

00000 GENERAL REVENUE
205-00000-31110 CURRENT AD VALOREM TAXES $24,382.00 $26,331.00 $26,331.00 $89,447.30 $44,723.65 $82,249.00
205-00000-33900 DIVIDENDS $16.64 $0.00 $51.55 $0.00 $0.00 $0.00
205-00000-35105 LEASE - IND. PARK LAND $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
205-00000-35106 LEASE-NAPA STORE $5,400.00 $5,400.00 $5,400.00 $3,000.00 $450.00 $3,000.00
205-00000-36200 MISCELLANEOUS REVENUE $608.75 $0.00 $0.00 $0.00 $0.00 $0.00
205-00000-36210 INTEREST EARNINGS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
205-00000-39202 TRANSFER FROM ENTERPRISE $0.00 $0.00 $0.00 $0.00 $0.00 $11,147.00
205-00000-39207 TRANSFER FROM CAPITAL FUN $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $30,407.39 $31,731.00 $31,782.55 $92,447.30 $45,173.65 $96,396.00

46200 SEMMCHRA DEED GRANT
205-46200-33100 FEDERAL GRANTS AND AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
205-46200-33404 STATE GRANTS & AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
46200 SEMMCHRA DEED GRANT $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
205 ECONOMIC DEVELOPMENT AUTHORITY $30,407.39 $31,731.00 $31,782.55 $92,447.30 $45,173.65 $96,396.00

210 POLICE FORFEITURES

00000 GENERAL REVENUE
210-00000-35200 FORFEITURES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
210 POLICE FORFEITURES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
11
28
11/20/25 1:50 PM
CITY OF KENYON
Page 6
ABDO REVENUE BUDGET

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

230 SPECIAL PURPOSE DONATIONS

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

41000 GENERAL GOVERNMENT
230-41000-36230 DONATIONS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
41000 GENERAL GOVERNMENT $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

42000 PUBLIC SAFETY
230-42000-36340 DONATIONS-PUBLIC SAFETY $50,307.47 $0.00 $2,805.60 $0.00 $3,115.00 $0.00
42000 PUBLIC SAFETY $50,307.47 $0.00 $2,805.60 $0.00 $3,115.00 $0.00

42200 FIRE
230-42200-36230 DONATIONS $0.00 $0.00 $100.00 $0.00 $0.00 $0.00
230-42200-36235 Donation - Donor Restricted $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
42200 FIRE $0.00 $0.00 $100.00 $0.00 $0.00 $0.00

45000 CULTURE & RECREATION
230-45000-36330 DONATIONS-CULTURE & RECR $20,470.10 $0.00 $31,153.75 $0.00 $24,153.47 $0.00
45000 CULTURE & RECREATION $20,470.10 $0.00 $31,153.75 $0.00 $24,153.47 $0.00

45500 LIBRARY
230-45500-36230 DONATIONS $474.74 $0.00 $5,497.00 $0.00 $1,760.00 $0.00
45500 LIBRARY $474.74 $0.00 $5,497.00 $0.00 $1,760.00 $0.00
230 SPECIAL PURPOSE DONATIONS $73,632.31 $140.00 $42,558.35 $0.00 $29,028.47 $0.00

240 COVID CARES ACT FUNDS

00000 GENERAL REVENUE
240-00000-33100 FEDERAL GRANTS AND AIDS $0.00 $0.00 $31,470.00 $0.00 $0.00 $0.00
240-00000-36210 INTEREST EARNINGS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $0.00 $0.00 $31,470.00 $0.00 $0.00 $0.00
240 COVID CARES ACT FUNDS $0.00 $0.00 $31,470.00 $0.00 $0.00 $0.00

301 2012 G.O. IMP. BONDS-STREETS

00000 GENERAL REVENUE
301-00000-36210 INTEREST EARNINGS $169.00 $0.00 $0.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $169.00 $0.00 $0.00 $0.00 $0.00 $0.00

47000 DEBT SERVICE
301-47000-31110 CURRENT AD VALOREM TAXES $10,240.75 $11,059.00 $0.00 $0.00 $0.00 $0.00
47000 DEBT SERVICE $10,240.75 $11,059.00 $0.00 $0.00 $0.00 $0.00
301 2012 G.O. IMP. BONDS-STREETS $10,409.75 12
$11,059.00 $0.00 $0.00 $0.00 $0.00
29
11/20/25 1:50 PM
CITY OF KENYON
Page 7
ABDO REVENUE BUDGET

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

303 2016 FIRST STREET IMPROVEMENTS

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

47000 DEBT SERVICE
303-47000-31110 CURRENT AD VALOREM TAXES $19,646.00 $21,217.00 $26,800.00 $26,800.00 $13,400.00 $29,400.00
303-47000-36101 SPECIAL ASSESSMENTS $9,168.84 $8,182.00 $7,809.91 $8,182.00 $4,353.06 $0.00
47000 DEBT SERVICE $28,814.84 $29,399.00 $34,609.91 $34,982.00 $17,753.06 $29,400.00
303 2016 FIRST STREET IMPROVEMENTS $29,426.84 $29,399.00 $35,738.91 $34,982.00 $17,753.06 $29,400.00

307 2007 G.O. REFUNDING BONDS

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

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

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

47000 DEBT SERVICE
310-47000-31110 CURRENT AD VALOREM TAXES $99,405.50 $107,357.00 $138,259.00 $138,259.00 $69,129.50 $85,035.00
310-47000-36101 SPECIAL ASSESSMENTS $40,893.75 $38,747.00 $51,261.94 $38,747.00 $24,833.70 $38,787.00
310-47000-39207 TRANSFER FROM CAPITAL FUN $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
47000 DEBT SERVICE $140,299.25 $146,104.00 $189,520.94 $177,006.00 $93,963.20 $123,822.00
310 2020A GO BOND (RW, BUS PK, 2ND $142,771.25 $146,104.00 $194,413.94 $177,006.00 $93,963.20 $123,822.00

320 2016B GO USDA BOND FIRE HALL

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

47100 2016 FIRE HALL BOND CIP NOTES
320-47100-31110 CURRENT AD VALOREM TAXES $95,680.00 $103,334.00 $91,125.00 $91,125.00 $45,562.50 $95,681.00
47100 2016 FIRE HALL BOND CIP NOTES $95,680.00 $103,334.00 $91,125.00 $91,125.00 $45,562.50 $95,681.00
320 2016B GO USDA BOND FIRE HALL $96,038.00 $103,334.00 $91,718.00 $91,125.00 $45,562.50 $95,681.00

321 2016B USDA NOTE FIRE HALL

00000 GENERAL REVENUE
13
30
11/20/25 1:50 PM
CITY OF KENYON
Page 8
ABDO REVENUE BUDGET

2024 2025 2025 2026
Act Code Last Dim Descr 2023 Amt Budget 2024 Amt Budget YTD Amt Budget
321-00000-36210 INTEREST EARNINGS $22.00 $0.00 $720.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $22.00 $0.00 $720.00 $0.00 $0.00 $0.00

47200 2016 FIRE HALL BOND USDA NOTES
321-47200-31110 CURRENT AD VALOREM TAXES $19,340.00 $20,887.00 $19,341.00 $19,341.00 $9,670.50 $20,308.00
321-47200-39206 TRANSFER FROM DEBT SERV. $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
321-47200-39207 TRANSFER FROM CAPITAL FUN $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
47200 2016 FIRE HALL BOND USDA NOTES $19,340.00 $20,887.00 $19,341.00 $19,341.00 $9,670.50 $20,308.00
321 2016B USDA NOTE FIRE HALL $19,362.00 $20,887.00 $20,061.00 $19,341.00 $9,670.50 $20,308.00

323 2023A G.O. Bond

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

47000 DEBT SERVICE
323-47000-36210 INTEREST EARNINGS $951.90 $0.00 $6,976.90 $0.00 $0.00 $0.00
323-47000-39310 GO BOND PROCEEDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
323-47000-39312 PREMIUM ON BONDS ISSUED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
47000 DEBT SERVICE $951.90 $0.00 $6,976.90 $0.00 $0.00 $0.00

47300 2023 Pearl Creek/Street Improv
323-47300-36210 INTEREST EARNINGS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
47300 2023 Pearl Creek/Street Improv $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
323 2023A G.O. Bond $951.90 $0.00 $6,976.80 $0.00 $9,884.25 $76,000.00

325 2025 Street Projects

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

47000 DEBT SERVICE
325-47000-36100 SPECIAL ASSESSMENTS $0.00 $0.00 $0.00 $0.00 $7,875.15 $0.00
325-47000-39310 GO BOND PROCEEDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
325-47000-39312 PREMIUM ON BONDS ISSUED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
325-47000-39320 Premiums on Bonds Sold $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
47000 DEBT SERVICE $0.00 $0.00 $0.00 $0.00 $7,875.15 $0.00
325 2025 Street Projects $0.00 $0.00 $0.00 $0.00 $7,875.15 $77,500.00

331 2020 FREIGHTLINER 114SD

47000 DEBT SERVICE
331-47000-39207 TRANSFER FROM CAPITAL FUN $36,525.00 14
$36,525.00 $36,522.78 $36,523.00 $0.00 $0.00 31
11/20/25 1:50 PM
CITY OF KENYON
Page 9
ABDO REVENUE BUDGET

2024 2025 2025 2026
Act Code Last Dim Descr 2023 Amt Budget 2024 Amt Budget YTD Amt Budget
47000 DEBT SERVICE $36,525.00 $36,525.00 $36,522.78 $36,523.00 $0.00 $0.00
331 2020 FREIGHTLINER 114SD $36,525.00 $36,525.00 $36,522.78 $36,523.00 $0.00 $0.00

336 2019 FORD F150 LEASE

00000 GENERAL REVENUE
336-00000-36210 INTEREST EARNINGS $0.00 $0.00 $3,889.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $0.00 $0.00 $3,889.00 $0.00 $0.00 $0.00

47000 DEBT SERVICE
336-47000-39207 TRANSFER FROM CAPITAL FUN $8,145.36 $0.00 $0.00 $0.00 $0.00 $0.00
47000 DEBT SERVICE $8,145.36 $0.00 $0.00 $0.00 $0.00 $0.00
336 2019 FORD F150 LEASE $8,145.36 $0.00 $3,889.00 $0.00 $0.00 $0.00

340 RED WING AVE CAPITAL PROJECT

00000 GENERAL REVENUE
340-00000-36210 INTEREST EARNINGS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

43100 STREETS
340-43100-36101 SPECIAL ASSESSMENTS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
340-43100-36210 INTEREST EARNINGS $0.00 $0.00 $11,697.34 $10,000.00 $0.00 $10,000.00
340-43100-39202 TRANSFER FROM ENTERPRISE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
340-43100-39310 GO BOND PROCEEDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
340-43100-39312 PREMIUM ON BONDS ISSUED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
43100 STREETS $0.00 $0.00 $11,697.34 $10,000.00 $0.00 $10,000.00

47100 2016 FIRE HALL BOND CIP NOTES
340-47100-39202 TRANSFER FROM ENTERPRISE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
47100 2016 FIRE HALL BOND CIP NOTES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
340 RED WING AVE CAPITAL PROJECT $0.00 $0.00 $11,697.34 $10,000.00 $0.00 $10,000.00

402 2004 SUNSET HOME TAX INCREMENT

00000 GENERAL REVENUE
402-00000-31050 TAX INCREMENTS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
402-00000-31110 CURRENT AD VALOREM TAXES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
402-00000-36210 INTEREST EARNINGS $376.00 $0.00 $0.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $376.00 $0.00 $0.00 $0.00 $0.00 $0.00
402 2004 SUNSET HOME TAX INCREMENT $376.00 $0.00 $0.00 $0.00 $0.00 $0.00

405 2023 Street Overlay Proj

43100 STREETS
405-43100-35108 REIMBURSE FOR 2023 PROJEC $0.00 15
$0.00 $0.00 $0.00 $0.00 $0.00
32
11/20/25 1:50 PM
CITY OF KENYON
Page 10
ABDO REVENUE BUDGET

2024 2025 2025 2026
Act Code Last Dim Descr 2023 Amt Budget 2024 Amt Budget YTD Amt Budget
43100 STREETS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

47000 DEBT SERVICE
405-47000-39310 GO BOND PROCEEDS $585,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
405-47000-39312 PREMIUM ON BONDS ISSUED $21,247.00 $0.00 $0.00 $0.00 $0.00 $0.00
47000 DEBT SERVICE $606,247.00 $0.00 $0.00 $0.00 $0.00 $0.00
405 2023 Street Overlay Proj $606,247.00 $0.00 $0.00 $0.00 $0.00 $0.00

420 INDUSTRIAL PARK

00000 GENERAL REVENUE
420-00000-33100 FEDERAL GRANTS AND AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
420-00000-36210 INTEREST EARNINGS $2,989.29 $0.00 $4,928.85 $0.00 $0.00 $0.00
420-00000-39202 TRANSFER FROM ENTERPRISE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
420-00000-39310 GO BOND PROCEEDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
420-00000-39312 PREMIUM ON BONDS ISSUED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $2,989.29 $0.00 $4,928.85 $0.00 $0.00 $0.00
420 INDUSTRIAL PARK $2,989.29 $0.00 $4,928.85 $0.00 $0.00 $0.00

425 2025 Street Project

43100 STREETS
425-43100-39310 GO BOND PROCEEDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
425-43100-39312 PREMIUM ON BONDS ISSUED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
43100 STREETS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

47000 DEBT SERVICE
425-47000-39310 GO BOND PROCEEDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
425-47000-39312 PREMIUM ON BONDS ISSUED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
47000 DEBT SERVICE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
425 2025 Street Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

430 2016 FIRST ST CAPITAL PROJECT

43100 STREETS
430-43100-36210 INTEREST EARNINGS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
430-43100-39200 TRANSFERS INTERFUND $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
43100 STREETS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
430 2016 FIRST ST CAPITAL PROJECT $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

601 WATER

00000 GENERAL REVENUE
601-00000-33100 FEDERAL GRANTS AND AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
601-00000-33400 STATE GRANTS & AIDS $0.00 $0.00 $0.00 $0.00 $452.93 $0.00
601-00000-33407 PERA AID $0.00
16
$0.00 $0.00 $0.00 $0.00 $0.00 33
11/20/25 1:50 PM
CITY OF KENYON
Page 11
ABDO REVENUE BUDGET

2024 2025 2025 2026
Act Code Last Dim Descr 2023 Amt Budget 2024 Amt Budget YTD Amt Budget
601-00000-33430 STATE SEMMCHRA GRANT $0.00 $0.00 $0.00 $0.00 $2,691.27 $0.00
601-00000-33439 PENSION REVENUE $3.00 $0.00 $1,341.00 $0.00 $0.00 $0.00
601-00000-34101 THAW WATER SERVICE/METER $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
601-00000-34409 REIMBURSEMENTS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
601-00000-34790 SALE OF EXCESS EQUIPMENT $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
601-00000-35000 NSF/RECON/SHUTOFF NOTICE $25.00 $0.00 $0.00 $0.00 $480.00 $0.00
601-00000-36101 SPECIAL ASSESSMENTS $1,952.00 $2,500.00 $4,787.51 $0.00 $0.00 $0.00
601-00000-36105 SPECIAL ASSESS. -DEL UTILITI $0.00 $140.00 $0.00 $0.00 $0.00 $0.00
601-00000-36200 MISCELLANEOUS REVENUE $1,020.26 $0.00 $0.00 $0.00 $600.36 $0.00
601-00000-36210 INTEREST EARNINGS $41,745.39 $35,000.00 $44,012.86 $17,000.00 $13,640.23 $25,000.00
601-00000-36225 POLE CONTACT CHARGE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
601-00000-36226 Water Tower Lease $0.00 $7,200.00 $8,635.00 $7,200.00 $5,400.00 $7,200.00
601-00000-36227 Electric Pole Lease $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
601-00000-37110 WATER SALES $436,462.24 $500,000.00 $424,853.43 $400,000.00 $303,129.98 $400,000.00
601-00000-37120 WATER SALES - BULK SALES $2,034.75 $2,000.00 $48.40 $700.00 $0.00 $700.00
601-00000-37150 CONNECTION FEES-BLDG PER $12,081.23 $6,752.00 $0.00 $0.00 $0.00 $0.00
601-00000-37160 WATER PENALTIES $3,091.40 $3,000.00 $2,192.49 $2,500.00 $1,717.26 $2,500.00
601-00000-39202 TRANSFER FROM ENTERPRISE $0.00 $0.00 $0.00 $0.00 $0.00 $25,000.00
601-00000-39900 CONTRIBUTED CAP FROM GOV $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
601-00000-39999 PRIOR PERIOD ADJUSTMENT $0.00 $0.00 -$25,070.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $498,415.27 $556,592.00 $460,800.69 $427,400.00 $328,112.03 $460,400.00

49440 WATER - GENERAL
601-49440-33900 DIVIDENDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
49440 WATER - GENERAL $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
601 WATER $498,415.27 $556,592.00 $460,800.69 $427,400.00 $328,112.03 $460,400.00

602 SANITARY SEWER

00000 GENERAL REVENUE
602-00000-31110 CURRENT AD VALOREM TAXES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
602-00000-33100 FEDERAL GRANTS AND AIDS $0.00 $0.00 $0.00 $0.00 $5,815.01 $0.00
602-00000-33400 STATE GRANTS & AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
602-00000-33407 PERA AID $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
602-00000-33439 PENSION REVENUE $3.00 $0.00 $778.00 $0.00 $0.00 $0.00
602-00000-33900 DIVIDENDS $433.86 $0.00 $1,344.04 $0.00 $0.00 $0.00
602-00000-34407 UTILITY CONNECTION FEES $7,235.19 $5,000.00 $5,400.00 $5,000.00 $6,300.00 $5,000.00
602-00000-34409 REIMBURSEMENTS $0.00 $0.00 $0.00 $0.00 $6,784.00 $0.00
602-00000-34790 SALE OF EXCESS EQUIPMENT $3,084.90 $0.00 $2,916.18 $0.00 $0.00 $0.00
602-00000-35108 REIMBURSE FOR 2023 PROJEC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
602-00000-36101 SPECIAL ASSESSMENTS $3,248.80 $4,500.00 $1,452.98 $4,500.00 $10,936.16 $0.00
602-00000-36105 SPECIAL ASSESS. -DEL UTILITI -$0.25 $120.00 $0.00 $0.00 $0.00 $0.00
602-00000-36200 MISCELLANEOUS REVENUE $4,902.22 17
$0.00 $11,354.10 $0.00 $6,758.45 $0.00 34
11/20/25 1:50 PM
CITY OF KENYON
Page 12
ABDO REVENUE BUDGET

2024 2025 2025 2026
Act Code Last Dim Descr 2023 Amt Budget 2024 Amt Budget YTD Amt Budget
602-00000-36210 INTEREST EARNINGS $105,150.31 $20,000.00 $82,553.30 $50,000.00 $0.00 $50,000.00
602-00000-37200 SANITARY SEWER CHARGES $622,184.64 $500,000.00 $584,486.00 $526,000.00 $92,188.27 $526,000.00
602-00000-39202 TRANSFER FROM ENTERPRISE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
602-00000-39207 TRANSFER FROM CAPITAL FUN $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
602-00000-39900 CONTRIBUTED CAP FROM GOV $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
602-00000-39999 PRIOR PERIOD ADJUSTMENT $0.00 $0.00 -$84,101.15 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $746,242.67 $529,620.00 $606,183.45 $585,500.00 $128,781.89 $581,000.00
602 SANITARY SEWER $746,242.67 $529,620.00 $606,183.45 $585,500.00 $128,781.89 $581,000.00

603 ELECTRIC

00000 GENERAL REVENUE
603-00000-33400 STATE GRANTS & AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
603-00000-33407 PERA AID $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
603-00000-33439 PENSION REVENUE $11.00 $0.00 $3,252.00 $0.00 $0.00 $0.00
603-00000-33800 SHARE OF CMPAS INCOME $0.00 $0.00 $8,582.50 $0.00 $0.00 $0.00
603-00000-34109 CHARGES FOR SERVICES $300.00 $0.00 -$9,521.00 $0.00 $0.00 $0.00
603-00000-34140 TRENCHING & LAYING WIRE F $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
603-00000-34790 SALE OF EXCESS EQUIPMENT $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
603-00000-35000 NSF/RECON/SHUTOFF NOTICE $6,108.92 $6,320.00 $0.00 $6,000.00 $2,040.00 $6,000.00
603-00000-36101 SPECIAL ASSESSMENTS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
603-00000-36105 SPECIAL ASSESS. -DEL UTILITI $0.00 $85.00 $0.00 $0.00 $0.00 $0.00
603-00000-36200 MISCELLANEOUS REVENUE $8,658.97 $0.00 $10,687.46 $0.00 $1,264.57 $0.00
603-00000-36210 INTEREST EARNINGS $222,116.60 $200,000.00 $201,175.17 $200,000.00 $72,821.47 $200,000.00
603-00000-36211 INT INCOME-CITY INTF LOAN- $0.00 $0.00 $816.00 $0.00 $551.00 $0.00
603-00000-36212 INT INC-CITY INTF LOAN $0.00 $0.00 $1,478.00 $0.00 $0.00 $0.00
603-00000-36214 INT INC-CITY LIQUOR INTF L $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
603-00000-36225 POLE CONTACT CHARGE $0.00 $5,000.00 $4,981.00 $5,000.00 $4,956.00 $7,000.00
603-00000-36260 GARBAGE BILLING FEE $47,973.58 $48,000.00 -$8,041.00 $50,000.00 $7,200.00 $50,000.00
603-00000-36261 GARBAGE BILLING FEE - Tax $3,743.17 $38,000.00 $20,571.67 $38,000.00 $0.00 $21,000.00
603-00000-36262 GARBAGE BILLING FEE - FUEL $2,302.85 $2,300.00 $5,936.31 $2,300.00 $0.00 $2,300.00
603-00000-37150 CONNECTION FEES-BLDG PER $0.00 $2,000.00 $0.00 $2,000.00 $0.00 $2,000.00
603-00000-37320 RECYCLING CUSTOMER CHARG $8,250.00 $0.00 -$0.16 $0.00 $4,130.00 $0.00
603-00000-37410 RESIDENTIAL ELEC SALES $983,812.17 $1,200,000.00 $1,089,706.11 $1,200,000.00 $746,592.68 $1,200,000.00
603-00000-37420 COMMERCIAL & INDUST ELEC $297,557.52 $300,000.00 $195,214.79 $300,000.00 $169,943.54 $300,000.00
603-00000-37425 ELECTRIC SALES TAX $14,770.22 $0.00 $0.00 $0.00 $0.00 $0.00
603-00000-37430 DEMAND ELECTRIC SALES $722,852.44 $650,000.00 $591,368.02 $650,000.00 $458,118.16 $650,000.00
603-00000-37440 PUBLIC STREET & HWY ELEC S $45,680.84 $45,000.00 $31,713.16 $22,600.00 $22,383.10 $22,600.00
603-00000-37460 ELECTRIC PENALTIES $8,529.15 $8,000.00 $7,375.96 $45,000.00 $6,326.22 $8,000.00
603-00000-37470 SECURITY LIGHT SALES $3,157.49 $3,000.00 $2,870.00 $3,000.00 $2,060.00 $3,000.00
603-00000-37485 CAPX2020-TRANSMISSION REV $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
603-00000-37500 SOLAR SUBSCRIPTION $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
18
35
11/20/25 1:50 PM
CITY OF KENYON
Page 13
ABDO REVENUE BUDGET

2024 2025 2025 2026
Act Code Last Dim Descr 2023 Amt Budget 2024 Amt Budget YTD Amt Budget
603-00000-39202 TRANSFER FROM ENTERPRISE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
603-00000-39999 PRIOR PERIOD ADJUSTMENT $0.00 $0.00 -$134,124.00 $0.00 -$0.62 $0.00
00000 GENERAL REVENUE $2,375,824.92 $2,507,705.00 $2,024,041.99 $2,523,900.00 $1,498,386.12 $2,471,900.00

49590 ELECTRIC - GENERAL
603-49590-33900 DIVIDENDS $0.00 $0.00 $4,002.00 $0.00 $14.14 $0.00
603-49590-34409 REIMBURSEMENTS $0.00 $0.00 $0.00 $0.00 $750.00 $0.00
49590 ELECTRIC - GENERAL $0.00 $0.00 $4,002.00 $0.00 $764.14 $0.00

49600 NON-OPERATING
603-49600-37482 CMPAS INCOME DISTRIBUTIO $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
603-49600-37483 CMPAS REGULATORY ASSET DI $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
603-49600-37484 MISO UNDER RECOV & TU PAY $8,592.18 $0.00 $0.00 $0.00 $0.00 $0.00
603-49600-39104 SALE OF UTILITIES PLUS ENER $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
49600 NON-OPERATING $8,592.18 $0.00 $0.00 $0.00 $0.00 $0.00
603 ELECTRIC $2,384,417.10 $2,507,705.00 $2,028,043.99 $2,523,900.00 $1,499,150.26 $2,471,900.00

605 STORM SEWER

00000 GENERAL REVENUE
605-00000-33400 STATE GRANTS & AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
605-00000-33407 PERA AID $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
605-00000-33439 PENSION REVENUE $6.00 $0.00 $1,271.00 $0.00 $0.00 $0.00
605-00000-34790 SALE OF EXCESS EQUIPMENT $0.00 $0.00 $12,539.99 $0.00 $0.00 $0.00
605-00000-39202 TRANSFER FROM ENTERPRISE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
605-00000-39900 CONTRIBUTED CAP FROM GOV $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $6.00 $0.00 $13,810.99 $0.00 $0.00 $0.00

43251 STORM SEWER UTIL & MAINT
605-43251-33100 FEDERAL GRANTS AND AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
605-43251-33400 STATE GRANTS & AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
605-43251-33900 DIVIDENDS $12.71 $0.00 $39.37 $0.00 $0.00 $0.00
605-43251-36105 SPECIAL ASSESS. -DEL UTILITI $0.00 $0.00 $0.22 $1,000.00 $0.00 $1,000.00
605-43251-36200 MISCELLANEOUS REVENUE $2,414.00 $0.00 $0.00 $0.00 $0.00 $0.00
605-43251-36210 INTEREST EARNINGS $15,242.60 $6,000.00 $19,501.37 $6,000.00 $0.00 $6,000.00
605-43251-37202 STORM SEWER MAINT. FEE $49,587.36 $51,000.00 $69,044.06 $125,000.00 $20,368.12 $125,000.00
605-43251-37203 STORM SEWER UTILITY FEE $480.71 $0.00 $0.00 $0.00 $0.00 $0.00
605-43251-39207 TRANSFER FROM CAPITAL FUN $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
43251 STORM SEWER UTIL & MAINT $67,737.38 $57,000.00 $88,585.02 $132,000.00 $20,368.12 $132,000.00

49700 OPERATING TRANSFERS OUT
605-49700-39200 TRANSFERS INTERFUND $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
49700 OPERATING TRANSFERS OUT $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
605 STORM SEWER $67,743.38 19
$57,000.00 $102,396.01 $132,000.00 $20,368.12 $132,000.00
36
11/20/25 1:50 PM
CITY OF KENYON
Page 14
ABDO REVENUE BUDGET

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

609 LIQUOR

00000 GENERAL REVENUE
609-00000-33400 STATE GRANTS & AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
609-00000-33407 PERA AID $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
609-00000-33439 PENSION REVENUE $1.00 $0.00 $182.00 $0.00 $0.00 $0.00
609-00000-33900 DIVIDENDS $146.02 $0.00 $452.35 $0.00 $0.00 $0.00
609-00000-34409 REIMBURSEMENTS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
609-00000-36200 MISCELLANEOUS REVENUE $280.00 $0.00 $1,414.89 $0.00 $18.92 $0.00
609-00000-36210 INTEREST EARNINGS $4,495.00 $50.00 $6,330.00 $0.00 $0.00 $0.00
609-00000-36221 PULL TAB RENT-SNOWDRIFTE $38,807.80 $5,000.00 $3,134.92 $0.00 $0.00 $0.00
609-00000-36222 PULL TAB RENT-KFDRA $0.00 $40,000.00 $41,619.00 $45,000.00 $15,549.62 $45,000.00
609-00000-36250 ATM REVENUE $5,788.84 $6,000.00 $3,571.80 $5,000.00 $2,735.94 $5,000.00
609-00000-36255 LOTTERY SCRATCH OFF COMM $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
609-00000-37811 LIQUOR-OFF-SALE $173,769.03 $173,250.00 $172,687.53 $190,000.00 $124,884.29 $195,000.00
609-00000-37812 BEER - OFF-SALE $286,846.52 $330,000.00 $291,091.32 $330,000.00 $214,302.91 $335,000.00
609-00000-37813 WINE - OFF-SALE $29,182.72 $36,000.00 $27,417.05 $36,000.00 $19,594.04 $40,000.00
609-00000-37815 OTHER MERCHANDISE-OFF SA $7,175.16 $8,500.00 $8,977.83 $8,000.00 $5,939.75 $8,000.00
609-00000-37816 TOBACCO SALES $12,441.92 $18,000.00 $13,223.78 $15,000.00 $8,008.00 $17,000.00
609-00000-37817 THC SALES $0.00 $0.00 $0.00 $0.00 $4,302.54 $7,000.00
609-00000-37820 MACHINE COMMISSIONS $6,034.67 $9,800.00 $7,736.98 $9,000.00 $4,589.05 $9,000.00
609-00000-37900 ROSE FEST $4,540.00 $8,000.00 $11,530.00 $8,000.00 $0.00 $8,000.00
609-00000-37911 LIQUOR/WINE ON-SALE $145,041.94 $174,000.00 $136,347.69 $175,000.00 $88,049.38 $175,000.00
609-00000-37912 BEER ON-SALE $145,867.30 $155,000.00 $160,107.15 $155,000.00 $122,388.42 $165,000.00
609-00000-37916 FOOD-ON SALE $23,126.93 $27,000.00 $21,857.79 $30,000.00 $15,945.44 $30,000.00
00000 GENERAL REVENUE $883,544.85 $990,600.00 $907,682.08 $1,006,000.00 $626,308.30 $1,039,000.00
609 LIQUOR $883,544.85 $990,600.00 $907,682.08 $1,006,000.00 $626,308.30 $1,039,000.00

900 GASB 34

00000 GENERAL REVENUE
900-00000-31000 CURRENT AD VALOREM TAXES -$1,823.00 $0.00 $1,561.00 $0.00 $0.00 $0.00
900-00000-31020 DELINQUENT TAXES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
900-00000-33300 STATE REVENUE FOR PERA PE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
900-00000-33400 STATE GRANTS & AIDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
900-00000-33407 PERA AID $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
900-00000-33439 PENSION REVENUE $966.00 $0.00 $16,739.00 $0.00 $0.00 $0.00
900-00000-34790 SALE OF EXCESS EQUIPMENT $0.00 $0.00 $36,594.00 $0.00 $0.00 $0.00
900-00000-35108 REIMBURSE FOR 2023 PROJEC -$116,081.00 $0.00 $0.00 $0.00 $0.00 $0.00
900-00000-36000 MISC - LOAN $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
900-00000-36100 SPECIAL ASSESSMENTS -$35,050.00 $0.00 -$46,346.00 $0.00 $0.00 $0.00
900-00000-36190 CAPITAL CONTRIB.FROM DEVE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
900-00000-39310 GO BOND PROCEEDS -$585,000.00
20
$0.00 $0.00 $0.00 $0.00 $0.00 37
11/20/25 1:50 PM
CITY OF KENYON
Page 15
ABDO REVENUE BUDGET

2024 2025 2025 2026
Act Code Last Dim Descr 2023 Amt Budget 2024 Amt Budget YTD Amt Budget
900-00000-39320 Premiums on Bonds Sold -$21,247.00 $0.00 $0.00 $0.00 $0.00 $0.00
900-00000-39340 CAPITAL LEASE PROCEEDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
900-00000-39998 PRIOR YEAR ADJUSTMENT $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE -$758,235.00 $0.00 $8,548.00 $0.00 $0.00 $0.00

42000 PUBLIC SAFETY
900-42000-33420 STATE FIRE AID $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
900-42000-39310 GO BOND PROCEEDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
42000 PUBLIC SAFETY $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

43100 STREETS
900-43100-39310 GO BOND PROCEEDS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
43100 STREETS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
900 GASB 34 -$758,235.00 $0.00 $8,548.00 $0.00 $0.00 $0.00

$7,573,424.29 $7,394,516.69 $7,135,734.92 $7,391,797.02 $4,261,776.18 $7,529,030.00

21
38
11/20/25 3:05 PM
CITY OF KENYON
Page 1
ABDO EXPENSE BUDGET

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

101 GENERAL FUND

41000 GENERAL GOVERNMENT
E 101-41000-609 LOAN PRINCIPAL-INTERFUND KM $1.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-41000-725 TRANSFER TO GENERAL FUND $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
41000 GENERAL GOVERNMENT $1.00 $0.00 $0.00 $0.00 $0.00 $0.00

41110 CITY COUNCIL
E 101-41110-101 SALARIES - REGULAR $12,545.00 $16,754.66 $11,660.00 $0.00 $12,000.00 $13,520.00
E 101-41110-122 FICA - EMPLOYER SHARE $889.78 $1,014.92 $920.00 $0.00 $1,000.00 $1,030.00
E 101-41110-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $60.00
E 101-41110-142 UNEMPLOYMENT COMPENSATION $0.00 $29.70 $0.00 $0.00 $0.00 $0.00
E 101-41110-150 INSURANCE - WORKERS COMP $107.72 $34.67 $50.00 $51.45 $50.00 $40.00
E 101-41110-311 CONFERENCE & TRAINING $134.30 $100.00 $350.00 $2,212.39 $350.00 $3,000.00
E 101-41110-331 TRAVEL EXPENSE $0.00 $0.00 $200.00 $0.00 $200.00 $250.00
E 101-41110-430 MISCELLANEOUS $10.00 $263.42 $0.00 $126.28 $0.00 $0.00
E 101-41110-433 DUES AND SUBSCRIPTIONS $7,658.74 $0.00 $100.00 $30.00 $0.00 $30.00
41110 CITY COUNCIL $21,345.54 $18,197.37 $13,280.00 $2,420.12 $13,600.00 $17,930.00

41310 CITY ADMINISTRATION
E 101-41310-100 SALARIES - PART TIME $18,118.78 $7,481.23 $17,214.75 $3,522.73 $11,000.00 $36,320.00
E 101-41310-101 SALARIES - REGULAR $183,046.60 $140,556.20 $177,702.00 $179,066.35 $203,000.00 $169,000.00
E 101-41310-102 SALARIES - OVERTIME $9,631.93 $18,405.27 $0.00 $3,718.52 $15,000.00 $0.00
E 101-41310-121 PERA - EMPLOYER SHARE $16,012.25 $13,919.81 $14,621.00 $13,371.69 $18,000.00 $15,400.00
E 101-41310-122 FICA - EMPLOYER SHARE $5,459.73 $25,547.02 $14,910.00 $4,789.97 $18,360.00 $15,710.00
E 101-41310-130 INSURANCE - MED/DENT/LIFE/DIS $88,151.95 $61,663.45 $89,645.00 $67,576.88 $90,000.00 $73,310.00
E 101-41310-131 EMPLOYER H.S.A.EXPENSE $0.00 $5,775.02 $0.00 $6,750.00 $5,000.00 $10,000.00
E 101-41310-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $900.00
E 101-41310-142 UNEMPLOYMENT COMPENSATION $0.00 $63.55 $0.00 $94.21 $0.00 $0.00
E 101-41310-150 INSURANCE - WORKERS COMP $1,900.00 $668.29 $870.00 $725.67 $2,500.00 $790.00
E 101-41310-311 CONFERENCE & TRAINING $676.29 $0.00 $1,500.00 $1,391.49 $1,500.00 $2,000.00
E 101-41310-324 OUTSIDE SERVICES $21,815.03 $63,153.00 $0.00 $37,063.65 $0.00 $0.00
E 101-41310-331 TRAVEL EXPENSE $511.98 $544.04 $1,500.00 $0.00 $1,500.00 $1,500.00
E 101-41310-342 TRAINING FEES $0.00 -$100.00 $0.00 $0.00 $0.00 $1,500.00
E 101-41310-360 INSURANCE - PROPERTY/LIABILIT $1,565.67 $577.69 $960.00 $911.40 $1,100.00 $480.00
E 101-41310-430 MISCELLANEOUS $120.52 $263.03 $0.00 $8,239.00 $0.00 $0.00
E 101-41310-433 DUES AND SUBSCRIPTIONS $2,956.18 $688.00 $1,100.00 $852.00 $1,100.00 $1,100.00
41310 CITY ADMINISTRATION $349,966.91 $339,205.60 $320,022.75 $328,073.56 $368,060.00 $328,010.00

41410 ELECTIONS
E 101-41410-103 ELECTION JUDGE PAY $0.00 $1,984.00 $2,500.00 $0.00 $0.00 $2,500.00
E 101-41410-331 TRAVEL EXPENSE $941.25 $85.76 $0.00 $0.00 $0.00 $1,000.00
E 101-41410-430 MISCELLANEOUS $480.00 $709.80 $0.00 $0.00 $0.00 $500.00
41410 ELECTIONS $1,421.25 22
$2,779.56 $2,500.00 $0.00 $0.00 $4,000.00 39
11/20/25 3:06 PM
Page 2
2024 2024 2025 2025 2026
Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget

41530 AUDITING
E 101-41530-301 AUDITING $43,557.17 $19,557.50 $15,000.00 $20,283.50 $18,000.00 $20,000.00
41530 AUDITING $43,557.17 $19,557.50 $15,000.00 $20,283.50 $18,000.00 $20,000.00

41610 CITY ATTORNEY
E 101-41610-304 LEGAL $48,390.03 $68,326.50 $25,000.00 $25,349.48 $50,000.00 $60,000.00
41610 CITY ATTORNEY $48,390.03 $68,326.50 $25,000.00 $25,349.48 $50,000.00 $60,000.00

41700 CITY ENGINEER
E 101-41700-303 ENGINEERING $14,400.00 $13,229.50 $10,000.00 $6,339.50 $15,000.00 $15,000.00
41700 CITY ENGINEER $14,400.00 $13,229.50 $10,000.00 $6,339.50 $15,000.00 $15,000.00

41940 GENERAL GOVERNMENT
E 101-41940-116 SALARIES -WEBSITE ADMIN $6,750.91 $3,346.11 $7,036.05 $3,526.65 $0.00 $7,260.00
E 101-41940-121 PERA - EMPLOYER SHARE $528.88 $209.41 $528.00 $40.70 $0.00 $540.00
E 101-41940-122 FICA - EMPLOYER SHARE $130.55 $616.25 $537.00 $226.64 $0.00 $560.00
E 101-41940-130 INSURANCE - MED/DENT/LIFE/DIS $3,650.97 $0.00 $3,783.00 $286.89 $0.00 $0.00
E 101-41940-131 EMPLOYER H.S.A.EXPENSE $1,218.75 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-41940-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $30.00
E 101-41940-150 INSURANCE - WORKERS COMP $70.39 $24.49 $40.00 $13.96 $0.00 $20.00
E 101-41940-152 INSURANCE - W.COMP-PREV YR A $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-41940-200 OFFICE SUPPLIES $2,001.07 $3,104.96 $2,800.00 $808.06 $2,500.00 $2,500.00
E 101-41940-210 OPERATING SUPPLIES & EXPENSE $4,747.00 $8,109.78 $10,000.00 $6,386.10 $5,000.00 $10,000.00
E 101-41940-265 PROPERTY TAX $0.00 $0.00 $0.00 $1,560.00 $1,500.00 $1,800.00
E 101-41940-302 SAFETY CLASS/DRUG & ALCOHOL $6,350.63 $4,693.44 $4,700.00 $6,429.08 $7,000.00 $7,000.00
E 101-41940-307 CONTRACT SERVICES $0.00 $0.00 $0.00 $0.00 $0.00 $57,645.00
E 101-41940-308 OUTSIDE JANITORIAL SERVICES $17,202.73 $17,111.96 $15,690.00 $12,485.25 $19,000.00 $19,000.00
E 101-41940-309 COMPUTER SUPPORT $6,494.00 $12,085.37 $2,500.00 $8,201.72 $6,000.00 $12,000.00
E 101-41940-321 UTILITIES-PHONE/INTERNET/CAB $10,976.62 $10,258.29 $9,700.00 $5,812.12 $10,000.00 $10,000.00
E 101-41940-324 OUTSIDE SERVICES $0.00 $9,657.83 $0.00 $10,297.26 $11,000.00 $25,000.00
E 101-41940-335 MISC BANK CHARGES $95.00 $60.00 $200.00 $1,049.00 $200.00 $1,500.00
E 101-41940-339 PAY PAL/SQUARE FEES $118.62 $204.58 $50.00 $167.66 $0.00 $200.00
E 101-41940-340 ADVERTISING $1,628.34 $2,665.42 $3,500.00 $1,962.75 $3,000.00 $3,000.00
E 101-41940-360 INSURANCE - PROPERTY/LIABILIT $13,729.92 $5,421.64 $7,000.00 $9,507.55 $16,100.00 $9,980.00
E 101-41940-381 UTILITIES-ELECTRIC & WATER $3,359.79 $3,219.14 $3,665.00 $2,155.14 $3,500.00 $3,500.00
E 101-41940-383 UTILITIES-NATURAL GAS $3,107.00 $1,371.47 $1,580.00 $1,571.05 $3,500.00 $3,500.00
E 101-41940-384 UTILITIES-REFUSE/RECYCLING $559.58 $509.93 $455.00 $376.41 $600.00 $600.00
E 101-41940-385 UTILITIES-SEWER CHARGES $1,159.37 $1,880.93 $1,120.00 $1,448.17 $1,300.00 $2,000.00
E 101-41940-400 REPAIRS AND MAINT $4,268.44 $7,353.86 $3,500.00 $7,975.25 $5,000.00 $10,000.00
E 101-41940-430 MISCELLANEOUS $2,680.81 $3,027.11 $7,000.00 $45,047.00 $3,000.00 $3,000.00
E 101-41940-433 DUES AND SUBSCRIPTIONS $12,624.01 $10,976.51 $7,000.00 $9,892.94 $7,000.00 $8,000.00
E 101-41940-490 DONATIONS $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00
E 101-41940-501 CAPITAL OUTLAY $7,893.00 $2,006.83 $8,500.00 $0.00 $0.00 $0.00
E 101-41940-609 LOAN PRINCIPAL-INTERFUND KM $0.00 $0.00 $8,000.00 $0.00 $0.00 $0.00
E 101-41940-610 LOAN INTEREST - INTERFUND KM $0.00 23
$0.00 $4,000.00 $0.00 $0.00 $0.00
40
11/20/25 3:06 PM
Page 3
2024 2024 2025 2025 2026
Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
E 101-41940-725 TRANSFER TO GENERAL FUND $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-41940-740 TRANSFER TO CAPITAL FUND $0.00 $6,288.00 $0.00 $0.00 $0.00 $0.00
41940 GENERAL GOVERNMENT $113,346.38 $116,203.31 $114,884.05 $139,227.35 $107,200.00 $200,635.00

42100 LAW ENFORCEMENT
E 101-42100-100 SALARIES - PART TIME $11,928.17 $35,700.32 $19,000.00 $25,717.26 $21,000.00 $25,000.00
E 101-42100-101 SALARIES - REGULAR $234,294.99 $250,442.32 $239,294.05 $197,702.94 $286,000.00 $273,860.00
E 101-42100-102 SALARIES - OVERTIME $24,446.02 $59,249.06 $31,000.00 $39,419.23 $36,000.00 $40,000.00
E 101-42100-106 SALARIES - TRAINING $997.86 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-42100-112 SALARIES - ADMIN $19,708.44 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-42100-117 LAWENF.SAL./SP PROG/GRANT RE $0.00 $1,119.80 $0.00 $0.00 $3,000.00 $0.00
E 101-42100-121 PERA - EMPLOYER SHARE $50,611.00 $58,160.56 $49,195.00 $45,933.97 $50,580.00 $59,980.00
E 101-42100-122 FICA - EMPLOYER SHARE $1,801.52 $23,011.72 $5,754.00 $8,427.87 $22,000.00 $4,910.00
E 101-42100-130 INSURANCE - MED/DENT/LIFE/DIS $27,716.86 $20,760.15 $24,323.00 $16,845.87 $30,000.00 $17,560.00
E 101-42100-131 EMPLOYER H.S.A.EXPENSE $1,218.76 $3,787.52 $0.00 $2,025.00 $1,218.00 $5,000.00
E 101-42100-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $1,490.00
E 101-42100-142 UNEMPLOYMENT COMPENSATION $0.00 $144.29 $0.00 $53.28 $200.00 $0.00
E 101-42100-150 INSURANCE - WORKERS COMP $20,824.94 $12,199.75 $10,060.00 $15,591.65 $12,000.00 $15,750.00
E 101-42100-151 INSURANCE - WORK COMP DEDUC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-42100-210 OPERATING SUPPLIES & EXPENSE $23,036.61 $27,767.59 $7,500.00 $2,481.92 $5,000.00 $4,000.00
E 101-42100-211 CLEANING SUPPLIES $0.00 $316.98 $0.00 $51.52 $200.00 $200.00
E 101-42100-212 MOTOR FUELS, LUBES, ADDITIVE $11,728.00 $12,992.78 $6,500.00 $7,540.63 $13,000.00 $13,000.00
E 101-42100-213 FIREARM AND AMMO PURCHASES $1,612.89 $2,090.89 $780.00 $1,597.02 $1,500.00 $600.00
E 101-42100-222 TIRES $266.78 $716.00 $720.00 $810.56 $1,500.00 $0.00
E 101-42100-304 LEGAL $13,284.94 $20,350.00 $13,800.00 $4,500.00 $15,180.00 $18,000.00
E 101-42100-307 CONTRACT SERVICES $8,600.22 $10,125.85 $3,600.00 $13,966.01 $9,460.00 $10,000.00
E 101-42100-309 COMPUTER SUPPORT $0.00 $0.00 $0.00 $2,304.88 $0.00 $1,500.00
E 101-42100-311 CONFERENCE & TRAINING $2,747.72 $8,904.53 $3,000.00 $3,245.20 $3,000.00 $3,000.00
E 101-42100-321 UTILITIES-PHONE/INTERNET/CAB $6,540.48 $7,768.16 $4,220.00 $6,710.04 $7,200.00 $8,000.00
E 101-42100-331 TRAVEL EXPENSE $0.00 $144.58 $500.00 $70.00 $0.00 $0.00
E 101-42100-339 PAY PAL/SQUARE FEES $15.54 $19.84 $0.00 $0.00 $0.00 $0.00
E 101-42100-340 ADVERTISING $2,184.35 $614.11 $750.00 $302.45 $1,000.00 $1,000.00
E 101-42100-360 INSURANCE - PROPERTY/LIABILIT $29,017.36 $10,964.41 $15,470.00 $19,621.70 $20,213.00 $20,310.00
E 101-42100-381 UTILITIES-ELECTRIC & WATER $2,224.37 $2,438.56 $1,000.00 $1,718.87 $2,500.00 $2,500.00
E 101-42100-383 UTILITIES-NATURAL GAS $1,221.44 $2,982.81 $1,500.00 $783.60 $1,500.00 $1,500.00
E 101-42100-384 UTILITIES-REFUSE/RECYCLING $432.07 $398.30 $400.00 $293.49 $476.00 $476.00
E 101-42100-385 UTILITIES-SEWER CHARGES $189.69 $0.00 $300.00 $0.00 $210.00 $210.00
E 101-42100-400 REPAIRS AND MAINT $5,945.04 $6,407.94 $4,000.00 $8,527.68 $2,000.00 $6,000.00
E 101-42100-418 UNIFORMS $6,607.70 $5,687.48 $2,400.00 $5,854.80 $2,800.00 $4,000.00
E 101-42100-429 PERMITS AND LICENSES $0.00 $91.94 $1,200.00 $183.88 $500.00 $500.00
E 101-42100-430 MISCELLANEOUS $3,523.94 $1,951.06 $1,000.00 $7,937.07 $3,000.00 $3,000.00
E 101-42100-433 DUES AND SUBSCRIPTIONS $2,926.57 $3,878.43 $3,300.00 $823.27 $3,600.00 $3,600.00
E 101-42100-501 CAPITAL OUTLAY $6,796.94 $71,208.37 $48,500.00 $7,706.00 $9,000.00 $0.00
E 101-42100-606 CAPITAL LEASE PRINCIPAL $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
24
41
11/20/25 3:06 PM
Page 4
2024 2024 2025 2025 2026
Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
E 101-42100-619 CAPITAL LEASE INTEREST $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-42100-740 TRANSFER TO CAPITAL FUND $9,000.00 $9,000.40 $9,000.00 $15,000.00 $15,000.00 $0.00
42100 LAW ENFORCEMENT $531,451.21 $671,396.50 $508,066.05 $463,747.66 $579,837.00 $544,946.00

43100 STREETS
E 101-43100-100 SALARIES - PART TIME $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-43100-101 SALARIES - REGULAR $96,742.47 $115,148.11 $105,495.60 $57,930.91 $115,000.00 $121,860.00
E 101-43100-102 SALARIES - OVERTIME $12,670.37 $2,126.15 $8,925.00 $503.99 $4,500.00 $2,300.00
E 101-43100-105 SALARIES - SPECIAL EVENTS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-43100-121 PERA - EMPLOYER SHARE $8,521.12 $8,747.29 $7,964.25 $4,823.42 $9,000.00 $9,310.00
E 101-43100-122 FICA - EMPLOYER SHARE $2,337.96 $16,385.74 $8,785.00 $418.77 $9,200.00 $9,500.00
E 101-43100-130 INSURANCE - MED/DENT/LIFE/DIS $35,760.50 $34,463.16 $41,082.00 $28,534.12 $48,000.00 $40,000.00
E 101-43100-131 EMPLOYER H.S.A.EXPENSE $1,078.12 $1,500.01 $0.00 $2,850.24 $3,000.00 $4,000.00
E 101-43100-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $550.00
E 101-43100-142 UNEMPLOYMENT COMPENSATION $0.00 $41.90 $0.00 $0.00 $100.00 $0.00
E 101-43100-150 INSURANCE - WORKERS COMP $13,756.76 $5,897.09 $6,825.00 $3,518.80 $7,500.00 $3,370.00
E 101-43100-151 INSURANCE - WORK COMP DEDUC $1,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-43100-200 OFFICE SUPPLIES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-43100-210 OPERATING SUPPLIES & EXPENSE $10,429.00 $6,656.50 $10,000.00 $3,271.40 $10,000.00 $10,000.00
E 101-43100-212 MOTOR FUELS, LUBES, ADDITIVE $11,919.00 $6,856.49 $12,000.00 $3,567.70 $12,000.00 $10,000.00
E 101-43100-224 STREET MAINTENANCE $78,457.78 $34,982.13 $80,000.00 $37,136.97 $80,000.00 $40,000.00
E 101-43100-225 BOULEVARD of ROSES $1,521.76 $602.08 $2,000.00 $1,145.53 $2,000.00 $2,000.00
E 101-43100-303 ENGINEERING $0.00 $0.00 $0.00 $1,835.00 $0.00 $0.00
E 101-43100-311 CONFERENCE & TRAINING $0.00 $93.49 $500.00 $0.00 $0.00 $0.00
E 101-43100-321 UTILITIES-PHONE/INTERNET/CAB $1,530.00 $1,372.54 $1,255.00 $1,416.07 $1,500.00 $1,500.00
E 101-43100-340 ADVERTISING $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-43100-360 INSURANCE - PROPERTY/LIABILIT $9,405.55 $3,845.16 $7,526.00 $8,591.00 $10,000.00 $10,390.00
E 101-43100-381 UTILITIES-ELECTRIC & WATER $2,190.09 $1,890.66 $1,625.00 $1,228.76 $2,200.00 $2,200.00
E 101-43100-383 UTILITIES-NATURAL GAS $4,229.52 $2,584.07 $4,500.00 $2,802.25 $4,500.00 $4,500.00
E 101-43100-384 UTILITIES-REFUSE/RECYCLING $553.97 $539.18 $555.00 $376.44 $600.00 $600.00
E 101-43100-385 UTILITIES-SEWER CHARGES $1,610.17 $1,602.32 $1,600.00 $1,152.84 $1,650.00 $2,100.00
E 101-43100-400 REPAIRS AND MAINT $20,113.72 $13,204.58 $14,000.00 $4,870.44 $15,000.00 $15,000.00
E 101-43100-414 OSHA/SAFETY CLOTH. & EQUIP $535.77 $319.04 $700.00 $448.86 $700.00 $700.00
E 101-43100-418 UNIFORMS $740.57 $373.90 $500.00 $464.23 $500.00 $500.00
E 101-43100-430 MISCELLANEOUS $52.50 $0.00 $450.00 $0.00 $0.00 $0.00
E 101-43100-501 CAPITAL OUTLAY $8,650.00 $0.00 $0.00 $30,320.90 $55,000.00 $0.00
E 101-43100-505 GIS Operation and Maintenance $0.00 $3,013.75 $0.00 $500.00 $2,000.00 $2,500.00
E 101-43100-606 CAPITAL LEASE PRINCIPAL $148,637.87 $0.00 $13,652.00 $0.00 $0.00 $0.00
E 101-43100-619 CAPITAL LEASE INTEREST $8,370.52 $0.00 $1,385.00 $0.00 $0.00 $0.00
E 101-43100-740 TRANSFER TO CAPITAL FUND $45,000.00 $45,000.00 $45,000.00 $45,000.00 $45,000.00 $0.00
43100 STREETS $525,815.09 $307,245.34 $376,324.85 $242,708.64 $438,950.00 $292,880.00

43160 STREET LIGHTING
E 101-43160-387 UTILITIES-STR. LIGHTS - ALLEYS $26,247.72 $26,563.56 $23,420.00 $16,833.20 $27,000.00 $27,000.00
E 101-43160-388 UTILITIES-STR. LIGHTS-MAIN/GU $3,646.04 25
$3,485.11 $3,790.00 $2,168.24 $3,500.00 $3,500.00
42
11/20/25 3:06 PM
Page 5
2024 2024 2025 2025 2026
Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
43160 STREET LIGHTING $29,893.76 $30,048.67 $27,210.00 $19,001.44 $30,500.00 $30,500.00

43250 RECYCLING
E 101-43250-386 RECYCLING $46,360.00 $46,214.06 $0.00 $34,765.00 $0.00 $46,500.00
E 101-43250-432 BAD DEBT EXPENSE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
43250 RECYCLING $46,360.00 $46,214.06 $0.00 $34,765.00 $0.00 $46,500.00

45124 SWIMMING POOL
E 101-45124-100 SALARIES - PART TIME $44,766.95 $51,075.78 $38,818.50 $628.50 $50,000.00 $58,700.00
E 101-45124-101 SALARIES - REGULAR $3,717.04 $3,466.53 $1,606.50 $41,913.62 $6,100.00 $5,960.00
E 101-45124-102 SALARIES - OVERTIME $1,525.04 $0.00 $1,606.50 $555.58 $6,700.00 $0.00
E 101-45124-121 PERA - EMPLOYER SHARE $377.11 $897.12 $270.00 $517.12 $1,000.00 $720.00
E 101-45124-122 FICA - EMPLOYER SHARE $3,815.07 $4,187.68 $3,133.00 $3,345.68 $12,000.00 $4,950.00
E 101-45124-130 INSURANCE - MED/DENT/LIFE/DIS $1,736.69 $1,656.68 $645.00 $1,505.63 $2,700.00 $2,030.00
E 101-45124-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $280.00
E 101-45124-142 UNEMPLOYMENT COMPENSATION $0.00 $0.00 $0.00 $418.49 $0.00 $0.00
E 101-45124-150 INSURANCE - WORKERS COMP $3,982.06 $1,440.69 $1,780.00 $1,600.57 $0.00 $1,370.00
E 101-45124-210 OPERATING SUPPLIES & EXPENSE $2,829.18 $2,780.18 $2,500.00 $1,189.73 $3,000.00 $3,000.00
E 101-45124-216 CHEMICALS $4,490.01 $6,660.29 $5,000.00 $3,616.59 $6,000.00 $6,500.00
E 101-45124-250 MERCHANDISE FOR RESALE $3,516.28 $2,614.51 $2,500.00 $2,872.41 $3,500.00 $3,500.00
E 101-45124-311 CONFERENCE & TRAINING $1,536.06 $720.00 $1,200.00 -$1,100.00 $1,500.00 $1,500.00
E 101-45124-321 UTILITIES-PHONE/INTERNET/CAB $1,195.30 $1,356.85 $755.00 $1,287.01 $2,000.00 $2,000.00
E 101-45124-331 TRAVEL EXPENSE $122.20 $0.00 $0.00 $30.80 $0.00 $0.00
E 101-45124-339 PAY PAL/SQUARE FEES $3.87 $178.19 $0.00 $29.16 $0.00 $0.00
E 101-45124-340 ADVERTISING $73.50 $0.00 $180.00 $0.00 $100.00 $100.00
E 101-45124-360 INSURANCE - PROPERTY/LIABILIT $3,671.45 $1,392.32 $3,450.00 $2,381.50 $3,500.00 $2,510.00
E 101-45124-381 UTILITIES-ELECTRIC & WATER $5,101.88 $6,609.35 $5,480.00 $5,201.79 $5,500.00 $5,500.00
E 101-45124-383 UTILITIES-NATURAL GAS $4,943.94 $5,376.24 $5,500.00 $2,983.40 $5,500.00 $5,500.00
E 101-45124-384 UTILITIES-REFUSE/RECYCLING $0.00 $80.00 $100.00 $0.00 $100.00 $100.00
E 101-45124-385 UTILITIES-SEWER CHARGES $4,189.74 $5,767.65 $3,910.00 $4,982.16 $4,500.00 $4,500.00
E 101-45124-400 REPAIRS AND MAINT $1,024.82 $13,678.05 $5,000.00 $1,948.25 $5,000.00 $5,000.00
E 101-45124-418 UNIFORMS $815.27 $935.00 $850.00 $740.40 $850.00 $850.00
E 101-45124-429 PERMITS AND LICENSES $1,740.00 $870.00 $900.00 $650.00 $1,800.00 $1,800.00
E 101-45124-430 MISCELLANEOUS $169.13 $0.00 $300.00 $0.00 $0.00 $0.00
E 101-45124-501 CAPITAL OUTLAY $6,361.50 $0.00 $0.00 $0.00 $7,000.00 $0.00
E 101-45124-740 TRANSFER TO CAPITAL FUND $35,000.00 $35,000.00 $35,000.00 $35,000.00 $35,000.00 $0.00
45124 SWIMMING POOL $136,704.09 $146,743.11 $120,484.50 $112,298.39 $163,350.00 $116,370.00

45200 PARKS
E 101-45200-100 SALARIES - PART TIME $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-45200-101 SALARIES - REGULAR $27,683.51 $30,770.58 $26,225.25 $14,945.05 $47,300.00 $32,090.00
E 101-45200-102 SALARIES - OVERTIME $1,243.13 $436.96 $1,606.50 $42.62 $6,300.00 $4,000.00
E 101-45200-121 PERA - EMPLOYER SHARE $2,225.22 $2,449.14 $1,885.00 $1,211.37 $3,600.00 $2,710.00
E 101-45200-122 FICA - EMPLOYER SHARE $542.86 $4,252.39 $2,030.00 -$289.43 $3,600.00 $2,760.00
E 101-45200-130 INSURANCE - MED/DENT/LIFE/DIS $10,542.00 $10,313.92 $10,332.00 $8,475.86 $19,000.00 $11,310.00
26
43
11/20/25 3:06 PM
Page 6
2024 2024 2025 2025 2026
Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
E 101-45200-131 EMPLOYER H.S.A.EXPENSE $0.00 $0.00 $0.00 $278.00 $0.00 $0.00
E 101-45200-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $160.00
E 101-45200-142 UNEMPLOYMENT COMPENSATION $0.00 $22.56 $0.00 $0.00 $0.00 $0.00
E 101-45200-150 INSURANCE - WORKERS COMP $1,825.04 $461.81 $760.00 $1,424.00 $900.00 $1,170.00
E 101-45200-210 OPERATING SUPPLIES & EXPENSE $2,225.92 $2,878.31 $2,000.00 $1,314.17 $2,000.00 $2,000.00
E 101-45200-212 MOTOR FUELS, LUBES, ADDITIVE $941.53 $1,759.11 $1,200.00 $1,324.13 $1,500.00 $2,000.00
E 101-45200-360 INSURANCE - PROPERTY/LIABILIT $9,019.04 $4,480.40 $4,738.00 $5,350.15 $10,000.00 $3,240.00
E 101-45200-381 UTILITIES-ELECTRIC & WATER $1,294.00 $407.46 $1,260.00 $951.32 $1,300.00 $1,300.00
E 101-45200-383 UTILITIES-NATURAL GAS $709.18 $466.62 $1,050.00 $369.11 $1,050.00 $1,000.00
E 101-45200-385 UTILITIES-SEWER CHARGES $269.11 $218.02 $160.00 $297.77 $300.00 $300.00
E 101-45200-400 REPAIRS AND MAINT $1,077.00 $2,332.66 $3,000.00 $6,496.97 $3,000.00 $3,000.00
E 101-45200-501 CAPITAL OUTLAY $0.00 $0.00 $0.00 $3,250.00 $0.00 $0.00
E 101-45200-606 CAPITAL LEASE PRINCIPAL $5,472.33 $0.00 $3,823.00 $0.00 $0.00 $0.00
E 101-45200-619 CAPITAL LEASE INTEREST $307.23 $0.00 $388.00 $0.00 $0.00 $0.00
E 101-45200-740 TRANSFER TO CAPITAL FUND $15,000.00 $15,000.00 $15,000.00 $5,000.00 $5,000.00 $0.00
45200 PARKS $80,377.10 $76,249.94 $75,457.75 $50,441.09 $104,850.00 $67,040.00

45300 GUNDERSON HOUSE
E 101-45300-314 MANAGEMENT FEES $0.00 $5,000.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00
E 101-45300-360 INSURANCE - PROPERTY/LIABILIT $7,069.56 $2,496.20 $3,500.00 $4,449.30 $7,100.00 $4,710.00
E 101-45300-400 REPAIRS AND MAINT $118.88 $2,241.91 $500.00 $0.00 $200.00 $200.00
E 101-45300-430 MISCELLANEOUS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 101-45300-740 TRANSFER TO CAPITAL FUND $8,000.00 $8,000.00 $8,000.00 $8,000.00 $8,000.00 $0.00
45300 GUNDERSON HOUSE $15,188.44 $17,738.11 $14,500.00 $14,949.30 $17,800.00 $7,410.00

45400 COMMUNITY GARDEN
E 101-45400-210 OPERATING SUPPLIES & EXPENSE $19.99 $41.17 $0.00 $54.99 $0.00 $0.00
45400 COMMUNITY GARDEN $19.99 $41.17 $0.00 $54.99 $0.00 $0.00
101 GENERAL FUND $1,958,237.96 $1,873,176.24 $1,622,729.95 $1,459,660.02 $1,907,147.00 $1,751,221.00

202 CAPITAL OUTLAY

42200 FIRE
E 202-42200-740 TRANSFER TO CAPITAL FUND $0.00 $78,925.00 $0.00 $0.00 $0.00 $80,000.00
42200 FIRE $0.00 $78,925.00 $0.00 $0.00 $0.00 $80,000.00

48100 GEN GOVMNT CAPITAL OUTLAY
E 202-48100-501 CAPITAL OUTLAY $53,200.00 $5,583.54 $0.00 $0.00 $0.00 $0.00
E 202-48100-609 LOAN PRINCIPAL-INTERFUND KM $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 202-48100-610 LOAN INTEREST - INTERFUND KM $0.00 $1,478.00 $0.00 $0.00 $0.00 $0.00
E 202-48100-719 TRANSFER-INTERFUND $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 202-48100-730 TRANSFER TO DEBT SERVICE FUN $36,525.00 $0.00 $0.00 $0.00 $0.00 $0.00
48100 GEN GOVMNT CAPITAL OUTLAY $89,725.00 $7,061.54 $0.00 $0.00 $0.00 $0.00

48200 PUBLIC SAFETY CAPITAL OUTLAY
E 202-48200-501 CAPITAL OUTLAY $78,924.94 $3,232.40 $0.00 $0.00 $0.00 $0.00
E 202-48200-719 TRANSFER-INTERFUND $250,000.00
27
$0.00 $0.00 $0.00 $0.00 $0.00 44
11/20/25 3:06 PM
Page 7
2024 2024 2025 2025 2026
Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
48200 PUBLIC SAFETY CAPITAL OUTLAY $328,924.94 $3,232.40 $0.00 $0.00 $0.00 $0.00

48300 STREETS & HWY CAPITAL OUTLAY
E 202-48300-501 CAPITAL OUTLAY $5,228.00 $152,935.06 $0.00 $45,000.00 $0.00 $0.00
E 202-48300-719 TRANSFER-INTERFUND $8,145.36 $36,522.78 $0.00 $0.00 $0.00 $36,500.00
E 202-48300-730 TRANSFER TO DEBT SERVICE FUN $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
48300 STREETS & HWY CAPITAL OUTLAY $13,373.36 $189,457.84 $0.00 $45,000.00 $0.00 $36,500.00

48500 CULTURE & REC CAPITAL OUTLAY
E 202-48500-501 CAPITAL OUTLAY $12,225.68 $1,164.16 $0.00 $3,905.87 $0.00 $0.00
48500 CULTURE & REC CAPITAL OUTLAY $12,225.68 $1,164.16 $0.00 $3,905.87 $0.00 $0.00
202 CAPITAL OUTLAY $444,248.98 $279,840.94 $0.00 $48,905.87 $0.00 $116,500.00

203 FIRE

42200 FIRE
E 203-42200-119 ADMIN FEE- FIRE & RESCUE $0.00 $0.00 $250.00 $250.00 $250.00 $250.00
E 203-42200-150 INSURANCE - WORKERS COMP $6,024.69 $6,260.66 $5,500.00 $4,378.65 $6,100.00 $6,100.00
E 203-42200-200 OFFICE SUPPLIES $0.00 $32.29 $0.00 $319.99 $100.00 $500.00
E 203-42200-210 OPERATING SUPPLIES & EXPENSE $3,352.76 $4,579.69 $3,500.00 $2,826.73 $4,500.00 $4,500.00
E 203-42200-212 MOTOR FUELS, LUBES, ADDITIVE $1,890.67 $3,210.13 $2,500.00 $1,919.97 $2,500.00 $3,000.00
E 203-42200-301 AUDITING $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00
E 203-42200-305 MEDICAL $5,285.00 $0.00 $2,600.00 $0.00 $2,600.00 $2,600.00
E 203-42200-309 COMPUTER SUPPORT $0.00 $0.00 $0.00 $1,826.76 $0.00 $500.00
E 203-42200-321 UTILITIES-PHONE/INTERNET/CAB $3,253.95 $2,105.05 $2,755.00 $2,278.20 $3,000.00 $3,000.00
E 203-42200-323 PAGERS/MAINTENANCE $1,568.75 $1,568.75 $2,000.00 $12,409.43 $6,100.00 $8,000.00
E 203-42200-331 TRAVEL EXPENSE $453.26 $0.00 $350.00 $0.00 $350.00 $350.00
E 203-42200-341 FIRE DEPT PRACTICE MEALS $2,163.65 $2,011.02 $2,500.00 $1,222.90 $2,500.00 $2,500.00
E 203-42200-342 TRAINING FEES $8,810.00 $1,089.72 $13,000.00 $8,367.50 $10,000.00 $7,000.00
E 203-42200-343 STATE CONVENTION EXPENSES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 203-42200-344 BANQUETS/SPECIAL EVENTS $1,275.00 $2,642.20 $2,500.00 $2,650.00 $2,500.00 $3,000.00
E 203-42200-360 INSURANCE - PROPERTY/LIABILIT $5,914.59 $3,010.92 $6,250.00 $6,105.97 $8,000.00 $9,670.00
E 203-42200-381 UTILITIES-ELECTRIC & WATER $4,806.93 $5,006.74 $5,375.00 $3,552.74 $5,000.00 $5,000.00
E 203-42200-383 UTILITIES-NATURAL GAS $4,670.79 $2,482.50 $6,000.00 $3,287.28 $6,000.00 $6,000.00
E 203-42200-384 UTILITIES-REFUSE/RECYCLING $558.41 $329.42 $585.00 $360.27 $600.00 $600.00
E 203-42200-385 UTILITIES-SEWER CHARGES $1,039.11 $1,600.33 $850.00 $892.73 $1,500.00 $1,500.00
E 203-42200-400 REPAIRS AND MAINT $3,457.13 $40,967.67 $12,000.00 $7,277.30 $12,000.00 $12,000.00
E 203-42200-414 OSHA/SAFETY CLOTH. & EQUIP $0.00 $39,657.32 $0.00 $0.00 $8,046.00 $8,000.00
E 203-42200-418 UNIFORMS $38,069.10 $43,931.88 $56,000.00 $1,825.60 $16,000.00 $16,000.00
E 203-42200-419 STATE AID FORWARD TO FIRE RE $64,046.29 $39,099.61 $26,000.00 -$39,099.61 $30,252.00 $30,252.00
E 203-42200-430 MISCELLANEOUS $0.00 $1,140.06 $1,000.00 $0.00 $0.00 $0.00
E 203-42200-433 DUES AND SUBSCRIPTIONS $1,535.00 $3,613.40 $1,200.00 $0.00 $2,000.00 $2,000.00
E 203-42200-490 DONATIONS $0.00 $0.00 $0.00 $1,463.15 $0.00 $0.00
E 203-42200-491 K. FIRE RELIEF ASSOC. DONATIO $10,000.00 $10,754.94 $10,000.00 $10,000.00 $10,000.00 $10,000.00
E 203-42200-501 CAPITAL OUTLAY $116,081.00 $10,000.00 $0.00 $109,353.00 $0.00 $0.00
E 203-42200-520 REPAIRS - BLDG & STRUCTURE $36.13
28
$1,236.68 $1,500.00 $18.99 $1,500.00 $1,500.00 45
11/20/25 3:06 PM
Page 8
2024 2024 2025 2025 2026
Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
E 203-42200-606 CAPITAL LEASE PRINCIPAL $17,824.78 $98,255.56 $18,407.56 $0.00 $0.00 $0.00
E 203-42200-619 CAPITAL LEASE INTEREST $3,795.22 $5,102.16 $3,212.44 $0.00 $0.00 $0.00
E 203-42200-740 TRANSFER TO CAPITAL FUND $64,500.00 $0.00 $64,500.00 $0.00 $90,000.00 $90,000.00
42200 FIRE $373,412.21 $332,688.70 $253,335.00 $146,487.55 $234,398.00 $236,822.00

42270 FIRST RESPONDERS
E 203-42270-210 OPERATING SUPPLIES & EXPENSE $1,067.64 $1,237.14 $1,000.00 $12.99 $0.00 $0.00
E 203-42270-212 MOTOR FUELS, LUBES, ADDITIVE $534.64 $241.52 $1,000.00 $0.00 $0.00 $0.00
E 203-42270-311 CONFERENCE & TRAINING $2,000.00 $2,400.00 $2,000.00 $0.00 $0.00 $0.00
E 203-42270-331 TRAVEL EXPENSE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 203-42270-360 INSURANCE - PROPERTY/LIABILIT $456.22 $406.45 $246.00 $66.68 $0.00 $0.00
E 203-42270-400 REPAIRS AND MAINT $0.00 $0.00 $1,200.00 $0.00 $0.00 $0.00
E 203-42270-416 MISC. FIRST RESPONDER EXP $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 203-42270-433 DUES AND SUBSCRIPTIONS $0.00 $0.00 $400.00 $0.00 $0.00 $0.00
E 203-42270-740 TRANSFER TO CAPITAL FUND $5,000.00 $0.00 $5,000.00 $90,000.00 $0.00 $0.00
42270 FIRST RESPONDERS $9,058.50 $4,285.11 $10,846.00 $90,079.67 $0.00 $0.00
203 FIRE $382,470.71 $336,973.81 $264,181.00 $236,567.22 $234,398.00 $236,822.00

204 LIBRARY

45500 LIBRARY
E 204-45500-100 SALARIES - PART TIME $32,679.16 $36,434.56 $37,900.00 $16,556.78 $39,811.00 $45,160.00
E 204-45500-101 SALARIES - REGULAR $58,691.59 $58,599.49 $57,215.00 $66,297.55 $60,471.00 $65,380.00
E 204-45500-102 SALARIES - OVERTIME $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 204-45500-121 PERA - EMPLOYER SHARE $7,085.13 $7,090.35 $6,930.00 $6,122.09 $7,700.00 $8,290.00
E 204-45500-122 FICA - EMPLOYER SHARE $2,367.94 $9,902.77 $7,253.00 -$1,023.75 $4,900.00 $8,460.00
E 204-45500-130 INSURANCE - MED/DENT/LIFE/DIS $28,621.67 $25,250.28 $29,510.00 $23,397.12 $30,000.00 $33,550.00
E 204-45500-131 EMPLOYER H.S.A.EXPENSE $1,218.75 $3,787.52 $0.00 $2,475.00 $5,000.00 $5,000.00
E 204-45500-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $490.00
E 204-45500-142 UNEMPLOYMENT COMPENSATION $0.00 $82.76 $0.00 $2.60 $100.00 $0.00
E 204-45500-150 INSURANCE - WORKERS COMP $487.81 $514.19 $600.00 $312.79 $480.00 $270.00
E 204-45500-210 OPERATING SUPPLIES & EXPENSE $1,643.28 $2,433.62 $2,000.00 $1,529.98 $2,000.00 $2,000.00
E 204-45500-300 AUTOMATION $6,633.74 $4,892.17 $5,600.00 $3,922.08 $5,600.00 $6,500.00
E 204-45500-311 CONFERENCE & TRAINING $0.00 $0.00 $150.00 $0.00 $150.00 $150.00
E 204-45500-321 UTILITIES-PHONE/INTERNET/CAB $832.28 $0.00 $1,065.00 $0.00 $1,000.00 $1,000.00
E 204-45500-331 TRAVEL EXPENSE $27.51 $103.18 $300.00 $54.60 $300.00 $300.00
E 204-45500-340 ADVERTISING $50.00 $50.00 $50.00 $125.00 $50.00 $50.00
E 204-45500-360 INSURANCE - PROPERTY/LIABILIT $3,519.83 $4,188.39 $3,000.00 $3,589.60 $3,600.00 $3,330.00
E 204-45500-381 UTILITIES-ELECTRIC & WATER $3,357.75 $3,219.12 $3,800.00 $2,155.14 $3,400.00 $3,400.00
E 204-45500-383 UTILITIES-NATURAL GAS $978.21 $824.96 $1,090.00 $863.54 $1,000.00 $1,400.00
E 204-45500-385 UTILITIES-SEWER CHARGES $748.88 $906.19 $750.00 $649.21 $750.00 $1,100.00
E 204-45500-400 REPAIRS AND MAINT $0.00 $100.00 $250.00 $0.00 $250.00 $250.00
E 204-45500-410 LEASE $780.16 $767.27 $800.00 $482.41 $800.00 $850.00
E 204-45500-430 MISCELLANEOUS $0.00 $69.43 $50.00 $0.00 $50.00 $50.00
E 204-45500-432 BAD DEBT EXPENSE $0.00 29
$268.40 $0.00 $0.00 $0.00 $0.00
46
11/20/25 3:06 PM
Page 9
2024 2024 2025 2025 2026
Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
E 204-45500-433 DUES AND SUBSCRIPTIONS $504.20 $320.90 $400.00 $335.40 $400.00 $400.00
E 204-45500-490 DONATIONS $0.00 $0.00 $0.00 $480.00 $0.00 $0.00
E 204-45500-501 CAPITAL OUTLAY $0.00 $800.00 $0.00 $0.00 $0.00 $0.00
E 204-45500-570 OFFICE EQUIPMENT PURCHASED $1,249.82 $1,023.34 $1,200.00 $1,081.30 $1,200.00 $1,200.00
E 204-45500-590 BOOKS $22,316.76 $22,873.77 $22,500.00 $15,134.69 $22,500.00 $22,500.00
E 204-45500-740 TRANSFER TO CAPITAL FUND $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
45500 LIBRARY $173,794.47 $184,502.66 $182,413.00 $144,543.13 $191,512.00 $211,080.00
204 LIBRARY $173,794.47 $184,502.66 $182,413.00 $144,543.13 $191,512.00 $211,080.00

205 ECONOMIC DEVELOPMENT AUTHORITY

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

46500 ECONOMIC DEVELOPMENT AUTHORITY
E 205-46500-107 EDA BOARD MEMBER PAY $0.00 $1,925.00 $650.00 $0.00 $650.00 $650.00
E 205-46500-265 PROPERTY TAX $1,406.00 $1,422.00 $1,465.00 $0.00 $0.00 $0.00
E 205-46500-303 ENGINEERING $0.00 $0.00 $5,000.00 $0.00 $0.00 $0.00
E 205-46500-304 LEGAL $1,081.00 $1,857.50 $3,000.00 $5,798.25 $3,000.00 $6,000.00
E 205-46500-307 CONTRACT SERVICES $29,158.00 $28,292.81 $1,000.00 $40,275.00 $54,000.00 $55,750.00
E 205-46500-331 TRAVEL EXPENSE $344.50 $0.00 $1,000.00 $0.00 $0.00 $0.00
E 205-46500-340 ADVERTISING $1,178.00 $1,223.13 $2,500.00 $0.00 $1,500.00 $1,500.00
E 205-46500-344 BANQUETS/SPECIAL EVENTS $0.00 $300.00 $0.00 $552.99 $300.00 $600.00
E 205-46500-360 INSURANCE - PROPERTY/LIABILIT $432.74 $171.48 $2,090.00 $127.50 $2,200.00 $110.00
E 205-46500-385 UTILITIES-SEWER CHARGES $48.36 $103.03 $50.00 $92.00 $50.00 $100.00
E 205-46500-400 REPAIRS AND MAINT $462.95 $4.00 $250.00 $0.00 $250.00 $250.00
E 205-46500-430 MISCELLANEOUS $0.00 $0.00 $50.00 $80.00 $0.00 $0.00
E 205-46500-433 DUES AND SUBSCRIPTIONS $0.00 $0.00 $300.00 $0.00 $0.00 $0.00
E 205-46500-480 FAÇADE IMPROVEMENTS $7,186.00 $18,851.60 $0.00 $18,750.00 $20,000.00 $20,000.00
E 205-46500-501 CAPITAL OUTLAY $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 205-46500-510 LAND PURCHASE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 205-46500-609 LOAN PRINCIPAL-INTERFUND KM $0.00 $0.00 $10,352.00 $10,875.00 $11,140.50 $11,147.00
E 205-46500-610 LOAN INTEREST - INTERFUND KM $1,074.00 $816.00 $1,074.00 $551.00 $856.80 $279.00
46500 ECONOMIC DEVELOPMENT AUTHORITY $42,371.55 $54,966.55 $28,781.00 $77,101.74 $93,947.30 $96,386.00
205 ECONOMIC DEVELOPMENT AUTHORITY $42,371.55 $54,966.55 $29,781.00 $77,101.74 $93,947.30 $96,386.00

210 POLICE FORFEITURES

00000 GENERAL REVENUE
E 210-00000-740 TRANSFER TO CAPITAL FUND $0.00 $1,269.00 $0.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $0.00 $1,269.00 $0.00 $0.00 $0.00 $0.00
210 POLICE FORFEITURES $0.00 $1,269.00 $0.00 $0.00 $0.00 $0.00

230 SPECIAL PURPOSE DONATIONS

41000 GENERAL GOVERNMENT
30
47
11/20/25 3:06 PM
Page 10
2024 2024 2025 2025 2026
Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
E 230-41000-430 MISCELLANEOUS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
41000 GENERAL GOVERNMENT $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

42000 PUBLIC SAFETY
E 230-42000-430 MISCELLANEOUS $50,480.06 $587.57 $0.00 $0.00 $0.00 $0.00
42000 PUBLIC SAFETY $50,480.06 $587.57 $0.00 $0.00 $0.00 $0.00

45000 CULTURE & RECREATION
E 230-45000-346 ROSE FEST $15,370.04 $16,284.58 $0.00 $18,912.24 $0.00 $0.00
E 230-45000-430 MISCELLANEOUS $3,972.34 $34,634.08 $0.00 $5,066.08 $0.00 $0.00
45000 CULTURE & RECREATION $19,342.38 $50,918.66 $0.00 $23,978.32 $0.00 $0.00

45500 LIBRARY
E 230-45500-430 MISCELLANEOUS $0.00 $3,986.41 $0.00 $0.00 $0.00 $0.00
45500 LIBRARY $0.00 $3,986.41 $0.00 $0.00 $0.00 $0.00
230 SPECIAL PURPOSE DONATIONS $69,822.44 $55,492.64 $0.00 $23,978.32 $0.00 $0.00

240 COVID CARES ACT FUNDS

00000 GENERAL REVENUE
E 240-00000-430 MISCELLANEOUS $0.00 $31,470.00 $0.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $0.00 $31,470.00 $0.00 $0.00 $0.00 $0.00
240 COVID CARES ACT FUNDS $0.00 $31,470.00 $0.00 $0.00 $0.00 $0.00

301 2012 G.O. IMP. BONDS-STREETS

47000 DEBT SERVICE
E 301-47000-601 BOND PRINCIPAL $8,905.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 301-47000-611 BOND INTEREST $122.45 $0.00 $0.00 $0.00 $0.00 $0.00
E 301-47000-725 TRANSFER TO GENERAL FUND $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 301-47000-740 TRANSFER TO CAPITAL FUND $0.00 $7,915.00 $0.00 $0.00 $0.00 $0.00
47000 DEBT SERVICE $9,027.45 $7,915.00 $0.00 $0.00 $0.00 $0.00
301 2012 G.O. IMP. BONDS-STREETS $9,027.45 $7,915.00 $0.00 $0.00 $0.00 $0.00

303 2016 FIRST STREET IMPROVEMENTS

47000 DEBT SERVICE
E 303-47000-303 ENGINEERING $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 303-47000-608 BOND PRINCIPAL - 2016 FIRST ST $19,350.00 $19,350.00 $19,350.00 $19,350.00 $19,350.00 $19,350.00
E 303-47000-614 BOND INTEREST 2016 FIRST STR $7,788.37 $7,450.46 $7,449.75 $7,111.13 $7,111.13 $7,111.13
E 303-47000-620 FISCAL AGENT FEES $990.00 $1,045.00 $990.00 $495.00 $0.00 $0.00
47000 DEBT SERVICE $28,128.37 $27,845.46 $27,789.75 $26,956.13 $26,461.13 $26,461.13
303 2016 FIRST STREET IMPROVEMENTS $28,128.37 $27,845.46 $27,789.75 $26,956.13 $26,461.13 $26,461.13

307 2007 G.O. REFUNDING BONDS

41940 GENERAL GOVERNMENT
E 307-41940-725 TRANSFER TO GENERAL FUND $0.00 $525.00 $0.00 $0.00 $0.00 $0.00
31
48
11/20/25 3:06 PM
Page 11
2024 2024 2025 2025 2026
Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
41940 GENERAL GOVERNMENT $0.00 $525.00 $0.00 $0.00 $0.00 $0.00
307 2007 G.O. REFUNDING BONDS $0.00 $525.00 $0.00 $0.00 $0.00 $0.00

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

47000 DEBT SERVICE
E 310-47000-604 BOND PRINCIPAL - 2020A BOND $93,102.01 $95,429.51 $91,040.51 $102,143.02 $102,143.02 $111,723.00
E 310-47000-615 BOND INTEREST - 2020A BOND $52,322.84 $49,314.94 $47,218.94 $44,321.19 $44,321.19 $43,176.00
E 310-47000-620 FISCAL AGENT FEES $0.00 $495.00 $0.00 $495.00 $0.00 $0.00
E 310-47000-622 BOND ISSUANCE COSTS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
47000 DEBT SERVICE $145,424.85 $145,239.45 $138,259.45 $146,959.21 $146,464.21 $154,899.00
310 2020A GO BOND (RW, BUS PK, 2ND $145,424.85 $145,239.45 $138,259.45 $146,959.21 $146,464.21 $154,899.00

320 2016B GO USDA BOND FIRE HALL

47100 2016 FIRE HALL BOND CIP NOTES
E 320-47100-620 FISCAL AGENT FEES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 320-47100-624 BOND PRIN-2016B CIP FIRE HALL $33,787.73 $34,759.22 $34,762.22 $30,159.82 $35,758.30 $38,629.50
E 320-47100-625 BOND INT-2016B CIP FIRE HALL $57,328.26 $56,356.20 $56,362.78 $60,956.18 $55,357.70 $57,051.75
E 320-47100-719 TRANSFER-INTERFUND $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
47100 2016 FIRE HALL BOND CIP NOTES $91,115.99 $91,115.42 $91,125.00 $91,116.00 $91,116.00 $95,681.25
320 2016B GO USDA BOND FIRE HALL $91,115.99 $91,115.42 $91,125.00 $91,116.00 $91,116.00 $95,681.25

321 2016B USDA NOTE FIRE HALL

47200 2016 FIRE HALL BOND USDA NOTES
E 321-47200-620 FISCAL AGENT FEES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 321-47200-626 BOND PRIN-2016B USDA FIRE HA $7,172.27 $7,378.48 $7,378.48 $6,403.50 $7,590.61 $7,809.00
E 321-47200-627 BOND INT-2016B USDA FIRE HALL $12,168.73 $11,962.52 $11,962.52 $12,937.50 $11,750.39 $11,533.00
47200 2016 FIRE HALL BOND USDA NOTES $19,341.00 $19,341.00 $19,341.00 $19,341.00 $19,341.00 $19,342.00
321 2016B USDA NOTE FIRE HALL $19,341.00 $19,341.00 $19,341.00 $19,341.00 $19,341.00 $19,342.00

323 2023A G.O. Bond

47300 2023 Pearl Creek/Street Improv
E 323-47300-601 BOND PRINCIPAL $0.00 $0.00 $0.00 $5,204.00 $15,000.00 $47,040.00
E 323-47300-611 BOND INTEREST $0.00 $24,752.88 $0.00 $25,057.00 $24,825.00 $9,721.00
E 323-47300-620 FISCAL AGENT FEES $0.00 $0.00 $0.00 $495.00 $0.00 $0.00
E 323-47300-622 BOND ISSUANCE COSTS -$0.47 $0.00 $0.00 $0.00 $0.00 $0.00
47300 2023 Pearl Creek/Street Improv -$0.47 $24,752.88 $0.00 $30,756.00 $39,825.00 $56,761.00
323 2023A G.O. Bond -$0.47 $24,752.88 $0.00 $30,756.00 $39,825.00 $56,761.00

325 2025 Street Projects

47000 DEBT SERVICE
E 325-47000-501 CAPITAL OUTLAY $0.00 $174,996.54 $0.00 $244,901.12 $0.00 $0.00
E 325-47000-601 BOND PRINCIPAL $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 325-47000-611 BOND INTEREST $0.00
32
$0.00 $0.00 $0.00 $0.00 $57,987.92 49
11/20/25 3:06 PM
Page 12
2024 2024 2025 2025 2026
Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
E 325-47000-620 FISCAL AGENT FEES $0.00 $0.00 $0.00 $2,300.00 $0.00 $0.00
E 325-47000-622 BOND ISSUANCE COSTS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
47000 DEBT SERVICE $0.00 $174,996.54 $0.00 $247,201.12 $0.00 $57,987.92
325 2025 Street Projects $0.00 $174,996.54 $0.00 $247,201.12 $0.00 $57,987.92

331 2020 FREIGHTLINER 114SD

47000 DEBT SERVICE
E 331-47000-501 CAPITAL OUTLAY $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 331-47000-606 CAPITAL LEASE PRINCIPAL $32,364.90 $33,425.29 $33,425.29 $34,520.43 $34,520.43 $35,651.00
E 331-47000-619 CAPITAL LEASE INTEREST $4,157.88 $3,097.49 $3,097.49 $2,002.35 $2,002.35 $871.00
47000 DEBT SERVICE $36,522.78 $36,522.78 $36,522.78 $36,522.78 $36,522.78 $36,522.00
331 2020 FREIGHTLINER 114SD $36,522.78 $36,522.78 $36,522.78 $36,522.78 $36,522.78 $36,522.00

336 2019 FORD F150 LEASE

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

340 RED WING AVE CAPITAL PROJECT

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

402 2004 SUNSET HOME TAX INCREMENT

48116 TIF #4-4 SUN HOME/ASSIS. LIV.
E 402-48116-440 TAX INCREMENT ADMIN. FEE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 402-48116-800 REIMBURSEMENTS $0.00 $17,611.98 $0.00 $0.00 $0.00 $0.00
48116 TIF #4-4 SUN HOME/ASSIS. LIV. $0.00 $17,611.98 $0.00 $0.00 $0.00 $0.00
402 2004 SUNSET HOME TAX INCREMENT $0.00 $17,611.98 $0.00 $0.00 $0.00 $0.00

405 2023 Street Overlay Proj

43100 STREETS
E 405-43100-501 CAPITAL OUTLAY $638,774.57 $0.21 $0.00 $4,152.00 $0.00 $0.00
43100 STREETS $638,774.57 $0.21 $0.00 $4,152.00 $0.00 $0.00

47300 2023 Pearl Creek/Street Improv
E 405-47300-622 BOND ISSUANCE COSTS $18,124.00 $0.00 $0.00 $0.00 $0.00 $0.00
47300 2023 Pearl Creek/Street Improv $18,124.00 $0.00 $0.00 $0.00 $0.00 $0.00
405 2023 Street Overlay Proj $656,898.57 $0.21 $0.00 $4,152.00 $0.00 $0.00
33
50
11/20/25 3:06 PM
Page 13
2024 2024 2025 2025 2026
Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget

425 2025 Street Project

43100 STREETS
E 425-43100-430 MISCELLANEOUS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 425-43100-500 CAPITAL OUTLAY (NOT DEPREC.) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 425-43100-501 CAPITAL OUTLAY $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
43100 STREETS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

47000 DEBT SERVICE
E 425-47000-620 FISCAL AGENT FEES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 425-47000-622 BOND ISSUANCE COSTS $0.00 $0.00 $0.00 $15,500.00 $0.00 $0.00
47000 DEBT SERVICE $0.00 $0.00 $0.00 $15,500.00 $0.00 $0.00
425 2025 Street Project $0.00 $0.00 $0.00 $15,500.00 $0.00 $0.00

601 WATER

47000 DEBT SERVICE
E 601-47000-602 DISCOUNT AMORTIZATION -$3,807.00 -$3,807.00 $0.00 $0.00 $0.00 $0.00
47000 DEBT SERVICE -$3,807.00 -$3,807.00 $0.00 $0.00 $0.00 $0.00

49400 PLANT OPERATION
E 601-49400-101 SALARIES - REGULAR $13,723.16 $2,906.00 $0.00 $0.00 $0.00 $0.00
E 601-49400-102 SALARIES - OVERTIME $6,918.10 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49400-121 PERA - EMPLOYER SHARE $1,247.47 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49400-122 FICA - EMPLOYER SHARE $1,249.40 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49400-129 Pension Expense -$5,114.00 $18,673.00 $0.00 $0.00 $0.00 $0.00
E 601-49400-130 INSURANCE - MED/DENT/LIFE/DIS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49400-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49400-216 CHEMICALS $3,257.51 $2,982.00 $3,000.00 $2.99 $4,000.00 $4,000.00
E 601-49400-220 REPAIR & MAINTENANCE SUPPLIE $2,273.00 $66,954.75 $3,000.00 $40.96 $5,000.00 $5,000.00
E 601-49400-380 UTILITIES-PUMP HOUSE $15,466.60 $14,082.36 $15,000.00 $6,868.56 $16,000.00 $16,000.00
E 601-49400-420 DEPRECIATION $5,686.00 $5,640.00 $5,700.00 $2,310.60 $6,000.00 $5,650.00
E 601-49400-430 MISCELLANEOUS $341.10 $0.00 $0.00 $2,240.94 $0.00 $0.00
49400 PLANT OPERATION $45,048.34 $111,238.11 $26,700.00 $11,464.05 $31,000.00 $30,650.00

49420 CUSTOMER ACCOUNTS
E 601-49420-112 SALARIES - ADMIN $13,097.09 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49420-113 SALARIES - METER READING $884.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49420-121 PERA - EMPLOYER SHARE $910.63 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49420-122 FICA - EMPLOYER SHARE $1,061.76 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49420-130 INSURANCE - MED/DENT/LIFE/DIS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49420-505 GIS Operation and Maintenance $0.00 $1,490.00 $0.00 $0.00 $1,500.00 $1,500.00
49420 CUSTOMER ACCOUNTS $15,953.48 $1,490.00 $0.00 $0.00 $1,500.00 $1,500.00

49430 DISTRIBUTION
E 601-49430-101 SALARIES - REGULAR $23,294.69 $668.00 $0.00 $0.00 $0.00 $0.00
E 601-49430-102 SALARIES - OVERTIME $11,399.78 34
$0.00 $0.00 $0.00 $0.00 $0.00 51
11/20/25 3:06 PM
Page 14
2024 2024 2025 2025 2026
Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
E 601-49430-121 PERA - EMPLOYER SHARE $2,186.72 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49430-122 FICA - EMPLOYER SHARE $2,141.81 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49430-130 INSURANCE - MED/DENT/LIFE/DIS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49430-212 MOTOR FUELS, LUBES, ADDITIVE $57.18 $192.00 $100.00 $10.58 $100.00 $100.00
E 601-49430-220 REPAIR & MAINTENANCE SUPPLIE $0.00 $939.25 $1,000.00 $1,437.54 $1,000.00 $1,000.00
E 601-49430-228 DISTRIB EXPENSE - MATERIALS -$4,713.42 $6,194.15 $1,200.00 $9,250.17 $1,200.00 $3,000.00
E 601-49430-229 CONTR. STREET MAINT/LEAK REP $4,896.76 $1,655.00 $5,000.00 $0.00 $5,000.00 $5,000.00
E 601-49430-230 WATER TESTING & SUPPLIES $323.40 $1,022.65 $300.00 $3,169.26 $500.00 $700.00
E 601-49430-231 STATE METER CONNECT FEES $8,214.00 $8,626.00 $9,000.00 $4,103.00 $9,000.00 $9,000.00
E 601-49430-382 UTILITIES-PUMP POWER $924.86 $533.72 $900.00 $461.60 $1,800.00 $1,800.00
E 601-49430-385 UTILITIES-SEWER CHARGES $193.20 $376.10 $200.00 $268.00 $250.00 $500.00
E 601-49430-414 OSHA/SAFETY CLOTH. & EQUIP $0.00 $101.98 $170.00 $0.00 $170.00 $170.00
E 601-49430-420 DEPRECIATION $116,134.00 $108,491.60 $110,000.00 $44,250.31 $120,000.00 $108,495.00
E 601-49430-439 GOPHER STATE ONE - LOCATES $158.50 $101.93 $200.00 $74.03 $200.00 $200.00
49430 DISTRIBUTION $165,211.48 $128,902.38 $128,070.00 $63,024.49 $139,220.00 $129,965.00

49440 WATER - GENERAL
E 601-49440-101 SALARIES - REGULAR $0.00 $84,372.59 $40,000.00 $92,294.59 $125,000.00 $107,450.00
E 601-49440-102 SALARIES - OVERTIME $0.00 $8,517.57 $6,500.00 $13,054.81 $35,000.00 $35,000.00
E 601-49440-112 SALARIES - ADMIN $0.00 $26,673.35 $17,000.00 $17,665.36 $16,000.00 $15,020.00
E 601-49440-115 SALARIES - COMMISSIONER FEES $448.00 $786.00 $450.00 $0.00 $800.00 $0.00
E 601-49440-121 PERA - EMPLOYER SHARE $0.00 $8,950.68 $0.00 $3,023.84 $11,000.00 $11,810.00
E 601-49440-122 FICA - EMPLOYER SHARE $34.28 $10,326.93 $0.00 $9,943.47 $11,000.00 $12,050.00
E 601-49440-130 INSURANCE - MED/DENT/LIFE/DIS $17,799.67 $27,016.29 $20,000.00 $21,485.18 $65,000.00 $54,420.00
E 601-49440-131 EMPLOYER H.S.A.EXPENSE $0.00 $3,720.00 $0.00 $2,593.12 $5,000.00 $5,000.00
E 601-49440-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $690.00
E 601-49440-142 UNEMPLOYMENT COMPENSATION $0.00 $0.00 $0.00 $50.40 $0.00 $0.00
E 601-49440-150 INSURANCE - WORKERS COMP $1,264.58 $1,573.60 $1,640.00 $1,507.60 $0.00 $2,240.00
E 601-49440-200 OFFICE SUPPLIES $100.00 $0.00 $100.00 $0.00 $100.00 $100.00
E 601-49440-201 MAINT CONT/SUPPORT/WARRANT $1,531.25 $1,314.29 $1,500.00 $0.00 $1,500.00 $1,500.00
E 601-49440-202 BILLING SUPPLIES $200.00 $0.00 $200.00 $31.58 $200.00 $200.00
E 601-49440-203 CUSTOMER NOTIFICATION/COMM $0.00 $0.00 $30.00 $0.00 $0.00 $0.00
E 601-49440-209 TRUCK REPAIRS & INSPECTIONS $236.93 $193.50 $560.00 $0.00 $600.00 $600.00
E 601-49440-210 OPERATING SUPPLIES & EXPENSE $2,816.64 $1,082.93 $1,000.00 $362.12 $1,000.00 $100.00
E 601-49440-301 AUDITING $6,429.98 $2,658.63 $8,115.00 $5,231.82 $3,000.00 $4,000.00
E 601-49440-302 SAFETY CLASS/DRUG & ALCOHOL $896.71 $705.69 $900.00 $916.89 $1,500.00 $1,500.00
E 601-49440-303 ENGINEERING $0.00 $0.00 $0.00 $950.00 $0.00 $0.00
E 601-49440-307 CONTRACT SERVICES $0.00 $0.00 $0.00 $0.00 $0.00 $19,215.00
E 601-49440-311 CONFERENCE & TRAINING $0.00 $195.01 $5,000.00 $500.00 $5,000.00 $5,000.00
E 601-49440-321 UTILITIES-PHONE/INTERNET/CAB $802.54 $909.34 $720.00 $649.25 $720.00 $750.00
E 601-49440-322 POSTAGE/MAILING MACHINE $1,361.34 $1,384.33 $1,680.00 $2,327.66 $2,000.00 $2,000.00
E 601-49440-324 OUTSIDE SERVICES $8,129.02 $254.50 $5,000.00 $1,290.43 $5,000.00 $5,000.00
E 601-49440-331 TRAVEL EXPENSE $0.00 $0.00 $250.00 $0.00 $250.00 $250.00
E 601-49440-360 INSURANCE - PROPERTY/LIABILIT $3,947.88 $4,513.09 $4,000.00 $3,577.50 $5,000.00 $3,620.00
35
52
11/20/25 3:06 PM
Page 15
2024 2024 2025 2025 2026
Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
E 601-49440-420 DEPRECIATION $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49440-430 MISCELLANEOUS $10.99 $20.25 $0.00 $217.36 $0.00 $0.00
E 601-49440-432 BAD DEBT EXPENSE $0.00 -$838.99 $170.00 $0.00 $0.00 $0.00
E 601-49440-433 DUES AND SUBSCRIPTIONS $874.06 $784.25 $1,700.00 $306.00 $2,000.00 $2,000.00
E 601-49440-434 REG.COMPL. LIC REPORT REQUIR $0.00 $583.77 $500.00 $680.55 $600.00 $600.00
E 601-49440-719 TRANSFER-INTERFUND $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49440-726 SHARED FAC & SERV EXP TO CITY $12,155.00 $14,000.00 $14,000.00 $0.00 $16,500.00 $16,500.00
49440 WATER - GENERAL $59,038.87 $199,697.60 $131,015.00 $178,659.53 $313,770.00 $306,615.00

49500 NON-OPERATING
E 601-49500-603 BOND PRINCIPAL - 2023A BOND $0.00 $0.00 $26,455.00 $1,394.00 $0.00 $13,351.00
E 601-49500-604 BOND PRINCIPAL - 2020A BOND $0.00 -$0.32 $46,880.00 $53,910.52 $53,911.52 $59,067.17
E 601-49500-608 BOND PRINCIPAL - 2016 FIRST ST $0.00 $0.00 $930.00 $930.00 $930.00 $976.50
E 601-49500-611 BOND INTEREST $110.75 -$1,769.00 $364.00 $0.00 $0.00 $45,723.33
E 601-49500-614 BOND INTEREST 2016 FIRST STR $391.33 $174.96 $374.32 $341.78 $341.78 $341.78
E 601-49500-615 BOND INTEREST - 2020A BOND $28,753.84 $23,505.90 $26,345.00 $23,392.48 $23,392.48 $22,827.00
E 601-49500-616 BOND INTEREST - 2023A BOND $2,234.00 $8,052.05 $0.00 $6,712.00 $10,270.56 $2,688.00
E 601-49500-622 BOND ISSUANCE COSTS $4,955.67 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49500-719 TRANSFER-INTERFUND $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49500-741 CAPITAL OUTLAY - ENTERPRISE F $6,750.04 $0.00 $0.00 $0.00 $100,000.00 $100,000.00
49500 NON-OPERATING $43,195.63 $29,963.59 $101,348.32 $86,680.78 $188,846.34 $244,974.78
601 WATER $324,640.80 $467,484.68 $387,133.32 $339,828.85 $674,336.34 $713,704.78

602 SANITARY SEWER

43256 SEWER
E 602-43256-101 SALARIES - REGULAR $48,972.16 $66,069.89 $51,180.15 $99,288.15 $66,000.00 $67,200.00
E 602-43256-102 SALARIES - OVERTIME $10,365.09 $16,962.96 $11,476.50 $16,546.02 $50,000.00 $25,000.00
E 602-43256-121 PERA - EMPLOYER SHARE $4,687.03 $5,194.40 $4,796.23 $8,088.68 $8,700.00 $6,920.00
E 602-43256-122 FICA - EMPLOYER SHARE $1,238.92 $9,780.63 $4,699.25 $6,225.72 $8,875.00 $7,050.00
E 602-43256-129 Pension Expense -$299.00 -$1,620.00 $0.00 $0.00 $0.00 $0.00
E 602-43256-130 INSURANCE - MED/DENT/LIFE/DIS $19,066.54 $18,526.49 $18,340.00 $15,513.56 $30,000.00 $22,460.00
E 602-43256-131 EMPLOYER H.S.A.EXPENSE $0.00 $1,950.00 $0.00 $1,557.69 $2,500.00 $3,200.00
E 602-43256-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $410.00
E 602-43256-142 UNEMPLOYMENT COMPENSATION $0.00 $19.91 $0.00 $0.00 $0.00 $0.00
E 602-43256-150 INSURANCE - WORKERS COMP $1,809.20 $2,073.85 $2,020.00 $1,887.35 $3,000.00 $1,270.00
E 602-43256-210 OPERATING SUPPLIES & EXPENSE $19,911.74 $15,047.01 $15,000.00 $14,567.58 $16,000.00 $16,000.00
E 602-43256-212 MOTOR FUELS, LUBES, ADDITIVE $3,198.83 $1,475.59 $3,000.00 $2,026.20 $3,000.00 $3,000.00
E 602-43256-216 CHEMICALS $7,638.51 $10,869.54 $8,000.00 $7,910.29 $9,000.00 $9,000.00
E 602-43256-265 PROPERTY TAX $788.00 $956.00 $860.00 $1,574.00 $950.00 $1,800.00
E 602-43256-303 ENGINEERING $237.00 $0.00 $5,000.00 $0.00 $0.00 $0.00
E 602-43256-307 CONTRACT SERVICES $3,256.89 $3,213.51 $3,100.00 $0.00 $3,300.00 $19,215.00
E 602-43256-309 COMPUTER SUPPORT $0.00 $0.00 $0.00 $602.27 $0.00 $0.00
E 602-43256-311 CONFERENCE & TRAINING $587.37 $1,607.53 $500.00 $0.00 $500.00 $500.00
E 602-43256-321 UTILITIES-PHONE/INTERNET/CAB $977.88 36
$1,502.45 $1,380.00 $2,036.67 $1,380.00 $2,000.00
53
11/20/25 3:06 PM
Page 16
2024 2024 2025 2025 2026
Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
E 602-43256-331 TRAVEL EXPENSE $262.00 $381.99 $700.00 $24.99 $700.00 $700.00
E 602-43256-360 INSURANCE - PROPERTY/LIABILIT $11,832.12 $11,193.71 $11,000.00 $9,804.15 $11,000.00 $10,160.00
E 602-43256-381 UTILITIES-ELECTRIC & WATER $44,336.90 $51,037.42 $38,630.00 $31,580.67 $45,000.00 $45,000.00
E 602-43256-383 UTILITIES-NATURAL GAS $8,210.55 $4,456.94 $4,500.00 $4,885.21 $8,500.00 $8,500.00
E 602-43256-384 UTILITIES-REFUSE/RECYCLING $819.74 $754.58 $680.00 $557.19 $800.00 $800.00
E 602-43256-385 UTILITIES-SEWER CHARGES $23,936.50 $21,401.56 $18,590.00 $14,109.49 $24,000.00 $24,000.00
E 602-43256-400 REPAIRS AND MAINT $30,732.26 $71,100.16 $25,000.00 $17,176.57 $25,000.00 $25,000.00
E 602-43256-414 OSHA/SAFETY CLOTH. & EQUIP $150.00 $0.00 $1,000.00 $109.26 $500.00 $500.00
E 602-43256-418 UNIFORMS $194.90 $209.89 $400.00 $195.99 $400.00 $400.00
E 602-43256-420 DEPRECIATION $233,290.00 $169,050.89 $167,000.00 $84,188.80 $167,000.00 $169,052.00
E 602-43256-429 PERMITS AND LICENSES $1,642.15 $1,473.00 $1,600.00 $1,550.00 $1,600.00 $1,600.00
E 602-43256-430 MISCELLANEOUS $0.00 $0.00 $500.00 $0.00 $0.00 $0.00
E 602-43256-432 BAD DEBT EXPENSE $0.00 -$579.21 $0.00 $0.00 $0.00 $0.00
E 602-43256-501 CAPITAL OUTLAY $33,207.97 $0.40 $20,000.00 $0.00 $0.00 $0.00
E 602-43256-505 GIS Operation and Maintenance $0.00 $7,008.36 $0.00 $1,436.50 $3,000.00 $3,000.00
E 602-43256-603 BOND PRINCIPAL - 2023A BOND $0.00 $0.00 $0.00 $13,402.00 $0.00 $117,322.80
E 602-43256-604 BOND PRINCIPAL - 2020A BOND $0.00 $0.11 $39,749.11 $44,596.57 $44,597.00 $48,862.32
E 602-43256-605 LOAN PRINCIPAL - PFA (RATES) $0.00 $0.00 $93,000.00 $94,000.00 $99,141.00 $99,750.00
E 602-43256-606 CAPITAL LEASE PRINCIPAL $0.44 $0.00 $26,223.00 $0.00 $0.00 $0.00
E 602-43256-607 LOAN PRINCIPAL - PFA (LEVY) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 602-43256-608 BOND PRINCIPAL - 2016 FIRST ST $0.00 $0.00 $8,460.00 $8,460.00 $8,460.00 $8,883.00
E 602-43256-611 BOND INTEREST $53.28 -$11,134.00 $0.00 $0.00 $0.00 $24,505.00
E 602-43256-612 LOAN INTEREST - PFA $10,344.00 $9,750.00 $9,750.00 $8,820.00 $8,820.00 $7,880.00
E 602-43256-614 BOND INTEREST 2016 FIRST STR $3,554.15 $1,591.54 $3,257.10 $3,109.05 $3,109.05 $3,109.05
E 602-43256-615 BOND INTEREST - 2020A BOND $23,495.15 $7,206.22 $20,616.22 $19,351.03 $19,352.00 $18,883.25
E 602-43256-616 BOND INTEREST - 2023A BOND $21,149.00 $77,161.96 $0.00 $64,531.00 $64,650.00 $26,690.00
E 602-43256-619 CAPITAL LEASE INTEREST $2,025.85 $0.00 $964.00 $0.00 $0.00 $0.00
E 602-43256-622 BOND ISSUANCE COSTS $47,015.07 $0.00 $0.00 $0.00 $0.00 $0.00
43256 SEWER $618,688.19 $575,695.28 $620,971.56 $599,712.65 $738,834.05 $829,622.42

47000 DEBT SERVICE
E 602-47000-602 DISCOUNT AMORTIZATION -$5,901.00 -$5,901.00 $0.00 $0.00 $0.00 $0.00
47000 DEBT SERVICE -$5,901.00 -$5,901.00 $0.00 $0.00 $0.00 $0.00

47300 2023 Pearl Creek/Street Improv
E 602-47300-601 BOND PRINCIPAL $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 602-47300-611 BOND INTEREST $0.00 $0.00 $63,448.00 $0.00 $0.00 $0.00
47300 2023 Pearl Creek/Street Improv $0.00 $0.00 $63,448.00 $0.00 $0.00 $0.00
602 SANITARY SEWER $612,787.19 $569,794.28 $684,419.56 $599,712.65 $738,834.05 $829,622.42

603 ELECTRIC

49400 PLANT OPERATION
E 603-49400-130 INSURANCE - MED/DENT/LIFE/DIS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49400-142 UNEMPLOYMENT COMPENSATION $0.00 $0.00 $0.00 $945.00 $0.00 $0.00
37
54
11/20/25 3:06 PM
Page 17
2024 2024 2025 2025 2026
Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
49400 PLANT OPERATION $0.00 $0.00 $0.00 $945.00 $0.00 $0.00

49420 CUSTOMER ACCOUNTS
E 603-49420-433 DUES AND SUBSCRIPTIONS $0.00 $355.04 $0.00 $0.00 $0.00 $0.00
49420 CUSTOMER ACCOUNTS $0.00 $355.04 $0.00 $0.00 $0.00 $0.00

49550 PURCHASED POWER
E 603-49550-634 PURCHASED POWER ALL SUPPLIE $769,863.96 $757,248.51 $806,544.81 $519,275.61 $850,000.00 $850,000.00
E 603-49550-651 CAPX INVESTMENT COSTS BROOK $0.00 $0.00 $0.00 $29,307.41 $0.00 $0.00
E 603-49550-656 TRANSMISSION - ALL $274,491.65 $247,085.97 $298,850.00 $180,721.61 $300,000.00 $300,000.00
E 603-49550-665 CAPACITY CREDITS ALL SUPPLIER -$135,416.49 -$46,226.29 $0.00 -$103,497.46 $0.00 $0.00
E 603-49550-677 ADMIN FEES - ENERGY PURCHASE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
49550 PURCHASED POWER $908,939.12 $958,108.19 $1,105,394.81 $625,807.17 $1,150,000.00 $1,150,000.00

49551 POWER PRODUCTION
E 603-49551-114 SALARIES - POWER PRODUCTION $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49551-121 PERA - EMPLOYER SHARE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49551-122 FICA - EMPLOYER SHARE $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49551-130 INSURANCE - MED/DENT/LIFE/DIS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49551-226 MAINT OF GEN PLANT EQUIPMEN $1,737.23 $35,233.59 $41,000.00 $48,541.63 $42,000.00 $42,000.00
E 603-49551-329 RTU/DATA TRANSFER PHONE LIN $6,287.38 $7,324.73 $6,560.00 $7,333.99 $6,560.00 $6,560.00
E 603-49551-379 UTILITIES-ELECTRIC $15,912.97 $12,085.20 $16,890.00 $8,947.31 $16,890.00 $16,890.00
E 603-49551-425 DEPRECIATION - GENERATORS $45,261.00 $97,189.68 $45,000.00 $18,859.45 $45,000.00 $45,000.00
E 603-49551-539 FUEL OIL USED FOR GENERATION $5,590.15 $4,490.20 $7,400.00 $0.00 $7,400.00 $7,400.00
49551 POWER PRODUCTION $74,788.73 $156,323.40 $116,850.00 $83,682.38 $117,850.00 $117,850.00

49560 PLANT OPERATION
E 603-49560-101 SALARIES - REGULAR $7,284.70 $28,501.00 $0.00 $0.00 $0.00 $0.00
E 603-49560-102 SALARIES - OVERTIME $2,190.13 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49560-121 PERA - EMPLOYER SHARE $4,828.30 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49560-122 FICA - EMPLOYER SHARE $4,198.59 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49560-129 Pension Expense -$11,474.00 $9,816.00 $0.00 $0.00 $0.00 $0.00
E 603-49560-130 INSURANCE - MED/DENT/LIFE/DIS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49560-160 PERA PENSION EXPENSE GASB 68 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49560-210 OPERATING SUPPLIES & EXPENSE $3,554.40 $2,932.72 $4,000.00 $284.85 $4,000.00 $4,000.00
E 603-49560-223 BUILDING REPAIR SUPPLIES $0.00 $0.00 $0.00 $185.00 $0.00 $0.00
E 603-49560-240 SMALL TOOLS & MINOR EQUIPME $81.59 $185.62 $500.00 $1,172.46 $500.00 $500.00
E 603-49560-383 UTILITIES-NATURAL GAS $1,587.82 $927.54 $1,800.00 $1,024.61 $1,800.00 $1,800.00
E 603-49560-420 DEPRECIATION $6,564.00 $6,498.00 $7,000.00 $3,991.55 $7,000.00 $7,012.00
49560 PLANT OPERATION $18,815.53 $48,860.88 $13,300.00 $6,658.47 $13,300.00 $13,312.00

49570 DISTRIBUTION
E 603-49570-101 SALARIES - REGULAR $99,801.62 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49570-102 SALARIES - OVERTIME $15,739.04 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49570-118 SALARIES - TRANSMISSION WORK $58,220.85 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49570-121 PERA - EMPLOYER SHARE $10,432.39 $0.00 $0.00 $0.00 $0.00 $0.00
38
55
11/20/25 3:06 PM
Page 18
2024 2024 2025 2025 2026
Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
E 603-49570-122 FICA - EMPLOYER SHARE $10,452.59 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49570-130 INSURANCE - MED/DENT/LIFE/DIS $72,183.76 $281.69 $0.00 $27.68 $0.00 $0.00
E 603-49570-131 EMPLOYER H.S.A.EXPENSE $4,312.50 $0.00 $0.00 $810.00 $0.00 $0.00
E 603-49570-142 UNEMPLOYMENT COMPENSATION $0.00 $1,255.15 $0.00 $0.00 $0.00 $0.00
E 603-49570-209 TRUCK REPAIRS & INSPECTIONS $900.49 $8,774.88 $2,000.00 $4,578.18 $2,000.00 $5,000.00
E 603-49570-212 MOTOR FUELS, LUBES, ADDITIVE $5,817.58 $7,698.25 $7,090.00 $4,824.92 $8,000.00 $8,000.00
E 603-49570-220 REPAIR & MAINTENANCE SUPPLIE $1,450.95 $12,917.04 $1,500.00 $2,169.66 $15,000.00 $15,000.00
E 603-49570-228 DISTRIB EXPENSE - MATERIALS -$166,917.02 $241,208.23 $500.00 $17,473.26 $11,000.00 $15,000.00
E 603-49570-378 UTILITIES-WATER CHARGES $401.55 $2,791.66 $460.00 $238.00 $500.00 $500.00
E 603-49570-379 UTILITIES-ELECTRIC $933.55 $855.71 $940.00 $393.19 $1,000.00 $1,000.00
E 603-49570-383 UTILITIES-NATURAL GAS $834.57 $627.33 $950.00 $991.73 $1,000.00 $1,000.00
E 603-49570-385 UTILITIES-SEWER CHARGES $676.19 $932.86 $750.00 $596.56 $900.00 $900.00
E 603-49570-389 STREET LIGHT REPAIRS $1,965.32 $0.00 $2,000.00 $0.00 $8,000.00 $8,000.00
E 603-49570-402 REPAIRS & EXP - SUBSTATION $0.00 $12,466.30 $0.00 $27,798.90 $20,000.00 $25,000.00
E 603-49570-414 OSHA/SAFETY CLOTH. & EQUIP $5,076.61 $11,192.34 $5,080.00 $9,879.26 $12,000.00 $12,000.00
E 603-49570-420 DEPRECIATION $52,750.00 $0.00 $52,000.00 $0.00 $52,000.00 $52,000.00
E 603-49570-439 GOPHER STATE ONE - LOCATES $442.30 $527.22 $300.00 $306.72 $1,000.00 $1,000.00
E 603-49570-490 DONATIONS $1,000.00 $500.00 $1,000.00 $500.00 $2,000.00 $2,000.00
49570 DISTRIBUTION $176,474.84 $302,028.66 $74,570.00 $70,588.06 $134,400.00 $146,400.00

49580 CUSTOMER ACCOUNTS
E 603-49580-101 SALARIES - REGULAR $859.71 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49580-102 SALARIES - OVERTIME $407.80 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49580-112 SALARIES - ADMIN $27,058.92 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49580-113 SALARIES - METER READING $990.64 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49580-121 PERA - EMPLOYER SHARE $1,442.10 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49580-122 FICA - EMPLOYER SHARE $2,006.52 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49580-130 INSURANCE - MED/DENT/LIFE/DIS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
49580 CUSTOMER ACCOUNTS $32,765.69 $0.00 $0.00 $0.00 $0.00 $0.00

49590 ELECTRIC - GENERAL
E 603-49590-100 SALARIES - PART TIME $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49590-101 SALARIES - REGULAR $304.00 $238,097.61 $343,460.00 $143,671.89 $335,000.00 $161,170.00
E 603-49590-102 SALARIES - OVERTIME $0.00 $18,770.87 $12,240.00 $19,747.23 $45,000.00 $45,000.00
E 603-49590-112 SALARIES - ADMIN $0.00 $23,452.29 $0.00 $28,252.57 $70,000.00 $51,840.00
E 603-49590-115 SALARIES - COMMISSIONER FEES $3,592.00 $2,776.49 $3,600.00 $0.00 $850.00 $4,430.00
E 603-49590-121 PERA - EMPLOYER SHARE $0.00 $21,705.44 $27,200.00 $20,319.31 $30,000.00 $19,350.00
E 603-49590-122 FICA - EMPLOYER SHARE $170.06 $23,280.17 $28,080.00 $15,439.26 $30,000.00 $20,080.00
E 603-49590-130 INSURANCE - MED/DENT/LIFE/DIS $0.00 $111,111.39 $80,000.00 $79,117.48 $95,000.00 $97,930.00
E 603-49590-131 EMPLOYER H.S.A.EXPENSE $0.00 $10,548.78 $0.00 $7,171.88 $15,000.00 $15,000.00
E 603-49590-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $1,150.00
E 603-49590-142 UNEMPLOYMENT COMPENSATION $0.00 $0.00 $0.00 $245.93 $0.00 $0.00
E 603-49590-150 INSURANCE - WORKERS COMP $3,630.78 $4,208.54 $4,400.00 $3,503.25 $4,400.00 $2,440.00
E 603-49590-200 OFFICE SUPPLIES $2,654.94 $1,317.49 $1,500.00 $39.69 $1,500.00 $1,500.00
E 603-49590-201 MAINT CONT/SUPPORT/WARRANT $1,850.13 39
$1,862.99 $1,775.00 $2,121.20 $1,775.00 $2,500.00 56
11/20/25 3:06 PM
Page 19
2024 2024 2025 2025 2026
Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
E 603-49590-202 BILLING SUPPLIES $2,858.36 $1,507.18 $2,300.00 $1,462.19 $2,300.00 $2,300.00
E 603-49590-210 OPERATING SUPPLIES & EXPENSE $830.23 $4,038.68 $600.00 $8,568.59 $2,500.00 $10,000.00
E 603-49590-211 CLEANING SUPPLIES $0.00 $7.59 $0.00 $0.00 $0.00 $0.00
E 603-49590-240 SMALL TOOLS & MINOR EQUIPME $0.00 $2,596.73 $0.00 $1,362.99 $5,000.00 $5,000.00
E 603-49590-301 AUDITING $32,768.98 $13,998.87 $8,115.00 $13,031.68 $12,000.00 $13,000.00
E 603-49590-302 SAFETY CLASS/DRUG & ALCOHOL $4,324.31 $6,619.10 $5,000.00 $3,634.50 $6,500.00 $6,500.00
E 603-49590-303 ENGINEERING $0.00 $0.00 $0.00 $1,500.00 $0.00 $0.00
E 603-49590-304 LEGAL $3,038.17 $173.25 $2,000.00 $2,539.12 $2,000.00 $2,000.00
E 603-49590-309 COMPUTER SUPPORT $0.00 $1,475.73 $0.00 $2,469.97 $0.00 $2,500.00
E 603-49590-311 CONFERENCE & TRAINING $3,759.94 $18,053.54 $10,000.00 $16,226.66 $15,000.00 $15,000.00
E 603-49590-321 UTILITIES-PHONE/INTERNET/CAB $977.29 $2,534.72 $1,075.00 $3,011.77 $2,000.00 $2,000.00
E 603-49590-322 POSTAGE/MAILING MACHINE $6,101.15 $10,908.31 $7,000.00 $9,056.59 $7,000.00 $7,000.00
E 603-49590-324 OUTSIDE SERVICES $47,086.40 $4,816.87 $6,500.00 $8,903.44 $6,500.00 $6,500.00
E 603-49590-331 TRAVEL EXPENSE $0.00 $73.70 $75.00 $122.62 $0.00 $0.00
E 603-49590-335 MISC BANK CHARGES $495.96 $957.80 $500.00 $303.91 $500.00 $500.00
E 603-49590-339 PAY PAL/SQUARE FEES $15,854.74 $73.06 $10,000.00 $24.10 $500.00 $500.00
E 603-49590-360 INSURANCE - PROPERTY/LIABILIT $66,505.99 $82,283.70 $80,000.00 $80,780.10 $80,000.00 $89,010.00
E 603-49590-420 DEPRECIATION $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49590-430 MISCELLANEOUS $27,221.29 $2,218.87 $1,500.00 $3,996.13 $1,500.00 $3,000.00
E 603-49590-432 BAD DEBT EXPENSE $197.24 $9,482.14 $160.00 $3,871.51 $1,500.00 $4,000.00
E 603-49590-433 DUES AND SUBSCRIPTIONS $3,443.19 $5,396.55 $3,500.00 $3,509.00 $5,000.00 $5,000.00
E 603-49590-434 REG.COMPL. LIC REPORT REQUIR $531.25 $351.86 $550.00 $7,122.36 $550.00 $10,000.00
E 603-49590-435 CMMPA DUES $18,000.00 $18,252.00 $20,000.00 $12,000.00 $20,000.00 $20,000.00
E 603-49590-505 GIS Operation and Maintenance $0.00 $14,349.57 $0.00 $0.00 $5,000.00 $5,000.00
E 603-49590-719 TRANSFER-INTERFUND $0.00 $0.00 $0.00 $0.00 $0.00 $36,147.00
E 603-49590-726 SHARED FAC & SERV EXP TO CITY $50,000.00 $60,000.00 $60,000.00 $0.00 $65,000.00 $65,000.00
49590 ELECTRIC - GENERAL $296,196.40 $717,301.88 $721,130.00 $503,126.92 $868,875.00 $732,347.00

49595 CONSERVATION IMPROVE PROG-CIP
E 603-49595-316 CONSERVATION - RESIDENTIAL $3,380.14 $3,498.33 $3,500.00 $3,820.00 $3,500.00 $3,500.00
E 603-49595-317 CONSERVATION - IND/COMMERCI $7,226.85 $1,510.00 $7,500.00 $0.00 $7,500.00 $7,500.00
E 603-49595-336 CONSERVATION-ADMIN COSTS $500.00 $0.00 $500.00 $0.00 $500.00 $500.00
49595 CONSERVATION IMPROVE PROG-CIP $11,106.99 $5,008.33 $11,500.00 $3,820.00 $11,500.00 $11,500.00

49600 NON-OPERATING
E 603-49600-603 BOND PRINCIPAL - 2023A BOND $0.00 $0.00 $3,770.00 $0.00 $0.00 $0.00
E 603-49600-611 BOND INTEREST $15.84 $0.00 $50.00 $0.00 $0.00 $0.00
E 603-49600-613 INTEREST EXP - METER DEPOSIT $0.00 $1,409.35 $0.00 $0.00 $0.00 $0.00
E 603-49600-741 CAPITAL OUTLAY - ENTERPRISE F $0.00 $0.00 $0.00 $81,716.69 $0.00 $0.00
49600 NON-OPERATING $15.84 $1,409.35 $3,820.00 $81,716.69 $0.00 $0.00

49700 OPERATING TRANSFERS OUT
E 603-49700-727 TRANSFER TO CITY - LIEU OF TAX $62,937.01 $66,083.71 $0.00 $24,228.81 $65,000.00 $65,000.00
49700 OPERATING TRANSFERS OUT $62,937.01 $66,083.71 $0.00 $24,228.81 $65,000.00 $65,000.00
603 ELECTRIC $1,582,040.15 40
$2,255,479.44 $2,046,564.81 $1,400,573.50 $2,360,925.00 $2,236,409.00
57
11/20/25 3:06 PM
Page 20
2024 2024 2025 2025 2026
Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget

605 STORM SEWER

43251 STORM SEWER UTIL & MAINT
E 605-43251-101 SALARIES - REGULAR $12,638.80 $17,587.77 $12,822.60 $7,284.17 $16,300.00 $15,570.00
E 605-43251-102 SALARIES - OVERTIME $64.40 $342.20 $0.00 $54.32 $3,000.00 $3,000.00
E 605-43251-121 PERA - EMPLOYER SHARE $1,016.50 $1,214.45 $915.00 $606.29 $10,000.00 $1,390.00
E 605-43251-122 FICA - EMPLOYER SHARE $86.66 $2,263.64 $935.00 -$130.93 $10,500.00 $1,420.00
E 605-43251-129 Pension Expense -$7,802.00 -$17,333.00 $0.00 $0.00 $0.00 $0.00
E 605-43251-130 INSURANCE - MED/DENT/LIFE/DIS $5,404.31 $5,356.72 $5,445.00 $4,603.49 $8,000.00 $6,100.00
E 605-43251-131 EMPLOYER H.S.A.EXPENSE $1,078.13 $750.01 $0.00 $623.07 $1,000.00 $1,500.00
E 605-43251-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $80.00
E 605-43251-142 UNEMPLOYMENT COMPENSATION $0.00 $6.24 $0.00 $0.00 $0.00 $0.00
E 605-43251-150 INSURANCE - WORKERS COMP $257.73 $459.10 $291.00 $237.10 $0.00 $250.00
E 605-43251-212 MOTOR FUELS, LUBES, ADDITIVE $1,416.42 $1,217.28 $1,500.00 $408.67 $1,500.00 $1,500.00
E 605-43251-307 CONTRACT SERVICES $0.00 $0.00 $0.00 $0.00 $0.00 $12,810.00
E 605-43251-360 INSURANCE - PROPERTY/LIABILIT $347.05 $307.50 $300.00 $247.10 $300.00 $370.00
E 605-43251-400 REPAIRS AND MAINT $6,014.09 $15,234.50 $9,000.00 $930.03 $5,000.00 $5,000.00
E 605-43251-420 DEPRECIATION $52,031.00 $53,777.87 $51,827.80 $45,769.70 $100,000.00 $53,778.00
E 605-43251-432 BAD DEBT EXPENSE $0.00 -$11.19 $0.00 $0.00 $0.00 $0.00
E 605-43251-501 CAPITAL OUTLAY $0.00 $0.17 $15,000.00 $0.00 $0.00 $0.00
E 605-43251-603 BOND PRINCIPAL - 2023A BOND $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 605-43251-604 BOND PRINCIPAL - 2020A BOND $0.00 -$0.31 $26,159.69 $29,349.90 $29,350.00 $32,157.28
E 605-43251-606 CAPITAL LEASE PRINCIPAL $0.06 $0.00 $18,940.00 $0.00 $0.00 $0.00
E 605-43251-608 BOND PRINCIPAL - 2016 FIRST ST $0.00 $0.00 $1,260.00 $1,260.00 $1,260.00 $1,323.00
E 605-43251-611 BOND INTEREST $30.43 -$255.00 $0.00 $0.00 $0.00 $9,207.50
E 605-43251-614 BOND INTEREST 2016 FIRST STR $529.15 $237.04 $485.10 $463.05 $464.00 $463.05
E 605-43251-615 BOND INTEREST - 2020A BOND $10,647.18 $13,565.95 $13,567.95 $12,735.31 $12,735.31 $12,427.45
E 605-43251-619 CAPITAL LEASE INTEREST $6,511.25 $0.00 $3,021.00 $0.00 $0.00 $0.00
43251 STORM SEWER UTIL & MAINT $90,271.16 $94,720.94 $161,470.14 $104,441.27 $199,409.31 $158,346.28

43256 SEWER
E 605-43256-505 GIS Operation and Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
43256 SEWER $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

47000 DEBT SERVICE
E 605-47000-602 DISCOUNT AMORTIZATION -$1,275.00 -$1,275.00 $0.00 $0.00 $0.00 $0.00
47000 DEBT SERVICE -$1,275.00 -$1,275.00 $0.00 $0.00 $0.00 $0.00
605 STORM SEWER $88,996.16 $93,445.94 $161,470.14 $104,441.27 $199,409.31 $158,346.28

609 LIQUOR

49750 LIQUOR
E 609-49750-100 SALARIES - PART TIME $100.61 $58,811.13 $68,308.10 $25,993.28 $65,000.00 $65,000.00
E 609-49750-101 SALARIES - REGULAR $0.00 $60,273.66 $66,209.80 $74,440.73 $72,000.00 $71,450.00
E 609-49750-102 SALARIES - OVERTIME $150.98 $0.00 $0.00 $0.00 $0.00 $0.00
E 609-49750-108 SALARIES - FULL-TIME ON-SALE $15,109.00 41
$0.00 $0.00 $0.00 $0.00 $0.00 58
11/20/25 3:06 PM
Page 21
2024 2024 2025 2025 2026
Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
E 609-49750-109 SALARIES - FULL-TIME OFF-SALE $14,993.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 609-49750-110 SALARIES - PART-TIME ON-SALE $34,047.36 $0.00 $0.00 $0.00 $0.00 $0.00
E 609-49750-111 SALARIES - PART-TIME OFF-SALE $13,306.97 $0.00 $0.00 $0.00 $0.00 $0.00
E 609-49750-112 SALARIES - ADMIN $32,829.39 $6,204.00 $0.00 $0.00 $0.00 $0.00
E 609-49750-121 PERA - EMPLOYER SHARE $8,302.72 $8,484.30 $9,038.84 $6,810.01 $12,000.00 $10,230.00
E 609-49750-122 FICA - EMPLOYER SHARE $2,262.49 $13,517.47 $9,219.62 -$1,494.67 $12,000.00 $10,440.00
E 609-49750-129 Pension Expense $10,640.00 $74.00 $0.00 $0.00 $0.00 $0.00
E 609-49750-130 INSURANCE - MED/DENT/LIFE/DIS $42,910.04 $39,100.50 $52,552.50 $32,963.57 $45,000.00 $46,840.00
E 609-49750-131 EMPLOYER H.S.A.EXPENSE $1,218.75 $3,787.52 $0.00 $2,475.00 $5,000.00 $5,000.00
E 609-49750-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 $600.00
E 609-49750-142 UNEMPLOYMENT COMPENSATION $0.00 $151.28 $0.00 $78.73 $250.00 $0.00
E 609-49750-150 INSURANCE - WORKERS COMP $3,436.39 $3,749.16 $3,000.00 $2,209.76 $4,000.00 $1,710.00
E 609-49750-208 SERVING SUPPLY-FOOD & ALCOH $3,674.03 $2,677.06 $2,700.00 $1,157.62 $3,000.00 $3,000.00
E 609-49750-210 OPERATING SUPPLIES & EXPENSE $7,096.96 $9,339.89 $7,500.00 $5,317.37 $10,000.00 $8,500.00
E 609-49750-251 LIQUOR $178,437.14 $185,727.60 $178,500.00 $128,684.00 $191,000.00 $193,000.00
E 609-49750-252 BEER $301,413.09 $283,193.22 $335,000.00 $214,040.67 $335,000.00 $335,000.00
E 609-49750-253 WINE $21,689.77 $22,458.64 $27,000.00 $13,413.78 $27,000.00 $30,000.00
E 609-49750-254 SODA, MIX, JUICE $16,161.44 $15,356.13 $16,000.00 $11,951.22 $16,000.00 $16,000.00
E 609-49750-256 TOBACCO $10,864.71 $11,398.92 $15,000.00 $7,131.98 $12,000.00 $15,000.00
E 609-49750-257 FOOD/CONDIMENTS-COMPLIMEN $2,088.05 $3,144.63 $4,000.00 $1,917.84 $4,000.00 $4,000.00
E 609-49750-258 FOOD/MERCHANDISE FOR RESALE $25,574.70 $21,487.60 $35,000.00 $18,122.97 $30,000.00 $30,000.00
E 609-49750-260 THC PRODUCTS $0.00 $0.00 $0.00 $12,503.80 $0.00 $4,200.00
E 609-49750-308 OUTSIDE JANITORIAL SERVICES $12,939.72 $12,939.72 $14,000.00 $12,458.16 $14,000.00 $14,000.00
E 609-49750-309 COMPUTER SUPPORT $2,200.00 $2,400.00 $5,000.00 $2,869.51 $2,500.00 $2,500.00
E 609-49750-311 CONFERENCE & TRAINING $0.00 $0.00 $600.00 $918.00 $600.00 $800.00
E 609-49750-321 UTILITIES-PHONE/INTERNET/CAB $2,846.06 $4,859.24 $2,600.00 $3,169.01 $2,600.00 $4,000.00
E 609-49750-325 SECURITY SYSTEM $521.16 $454.72 $1,000.00 $395.19 $1,000.00 $1,000.00
E 609-49750-327 PEST CONTROL $960.00 $924.00 $1,000.00 $756.00 $1,000.00 $1,000.00
E 609-49750-331 TRAVEL EXPENSE $0.00 $0.00 $1,100.00 $0.00 $600.00 $600.00
E 609-49750-333 FREIGHT or SHIPPING CHARGES $855.30 $723.91 $500.00 $379.99 $500.00 $800.00
E 609-49750-334 CREDIT CARD EXPENSES $17,834.03 $18,514.97 $15,000.00 $16,934.11 $15,000.00 $17,000.00
E 609-49750-340 ADVERTISING $879.64 $480.60 $1,000.00 $718.61 $1,000.00 $500.00
E 609-49750-345 SPECIAL EVENTS/ENTERTAINMEN $3,591.69 $3,446.49 $4,500.00 $2,286.00 $5,000.00 $4,000.00
E 609-49750-346 ROSE FEST $11,473.71 $17,744.49 $10,000.00 $10,350.30 $10,000.00 $8,000.00
E 609-49750-360 INSURANCE - PROPERTY/LIABILIT $4,042.59 $8,377.57 $6,000.00 $3,432.15 $6,300.00 $3,390.00
E 609-49750-364 INSURANCE - DRAM LIQUOR LIAB $402.00 $5,863.29 $4,820.00 $0.00 $6,300.00 $6,300.00
E 609-49750-381 UTILITIES-ELECTRIC & WATER $10,699.95 $10,577.33 $11,430.00 $7,618.13 $12,000.00 $12,000.00
E 609-49750-383 UTILITIES-NATURAL GAS $1,400.11 $699.57 $1,120.00 $1,056.87 $1,100.00 $1,100.00
E 609-49750-384 UTILITIES-REFUSE/RECYCLING $1,907.84 $1,767.63 $1,510.00 $1,255.59 $1,500.00 $1,500.00
E 609-49750-385 UTILITIES-SEWER CHARGES $1,475.08 $2,698.53 $1,200.00 $1,633.53 $1,200.00 $2,700.00
E 609-49750-390 TAP CLEANING SERVICE $672.00 $737.00 $1,000.00 $576.00 $1,000.00 $1,000.00
E 609-49750-400 REPAIRS AND MAINT $4,093.25 $5,469.10 $4,000.00 $2,732.07 $4,000.00 $4,000.00
E 609-49750-418 UNIFORMS $0.00 $0.00 $500.00 $407.00 $500.00 $500.00
E 609-49750-420 DEPRECIATION $11,756.00 42
$14,479.60 $12,000.00 $7,168.70 $12,000.00 $14,480.00
59
11/20/25 3:06 PM
Page 22
2024 2024 2025 2025 2026
Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget
E 609-49750-430 MISCELLANEOUS $620.55 $95.91 $500.00 $163.44 $100.00 $100.00
E 609-49750-431 CASH SHORT/OVER $139.36 -$382.26 $100.00 -$999.56 $100.00 $100.00
E 609-49750-433 DUES AND SUBSCRIPTIONS $822.10 $2,345.43 $800.00 $1,160.00 $1,200.00 $800.00
E 609-49750-490 DONATIONS $150.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 609-49750-501 CAPITAL OUTLAY $0.00 $8,537.58 $10,000.00 $300.67 $10,000.00 $200,000.00
E 609-49750-725 TRANSFER TO GENERAL FUND $20,000.00 $0.00 $20,000.00 $0.00 $0.00 $20,000.00
49750 LIQUOR $858,589.73 $872,691.13 $960,308.86 $635,457.13 $954,350.00 $1,172,140.00
609 LIQUOR $858,589.73 $872,691.13 $960,308.86 $635,457.13 $954,350.00 $1,172,140.00

900 GASB 34

41000 GENERAL GOVERNMENT
E 900-41000-100 SALARIES - PART TIME $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-41000-101 SALARIES - REGULAR -$2,083.00 $28,172.00 $0.00 $0.00 $0.00 $0.00
E 900-41000-106 SALARIES - TRAINING $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-41000-129 Pension Expense $7,300.00 -$8,220.00 $0.00 $0.00 $0.00 $0.00
E 900-41000-150 INSURANCE - WORKERS COMP $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-41000-160 PERA PENSION EXPENSE GASB 68 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-41000-313 DEFICIENT DEVELOPER REIMB.CO $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-41000-420 DEPRECIATION $26,612.00 $26,612.16 $0.00 $11,088.40 $0.00 $0.00
E 900-41000-500 CAPITAL OUTLAY (NOT DEPREC.) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-41000-501 CAPITAL OUTLAY $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-41000-750 LOSS ON CAPITAL ASSET $5,789.00 $0.00 $0.00 $0.00 $0.00 $0.00
41000 GENERAL GOVERNMENT $37,618.00 $46,564.16 $0.00 $11,088.40 $0.00 $0.00

42000 PUBLIC SAFETY
E 900-42000-101 SALARIES - REGULAR $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-42000-129 Pension Expense $68,885.00 -$11,170.00 $0.00 $0.00 $0.00 $0.00
E 900-42000-160 PERA PENSION EXPENSE GASB 68 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-42000-420 DEPRECIATION $132,959.00 $148,658.00 $0.00 $65,893.40 $0.00 $0.00
E 900-42000-500 CAPITAL OUTLAY (NOT DEPREC.) -$232,886.00 -$107,029.00 $0.00 $0.00 $0.00 $0.00
E 900-42000-501 CAPITAL OUTLAY $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-42000-750 LOSS ON CAPITAL ASSET $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
42000 PUBLIC SAFETY -$31,042.00 $30,459.00 $0.00 $65,893.40 $0.00 $0.00

43000 PUBLIC WORKS
E 900-43000-100 SALARIES - PART TIME $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-43000-101 SALARIES - REGULAR $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-43000-129 Pension Expense $4,237.00 -$4,420.00 $0.00 $0.00 $0.00 $0.00
E 900-43000-160 PERA PENSION EXPENSE GASB 68 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-43000-420 DEPRECIATION $247,438.00 $273,436.00 $0.00 $120,073.60 $0.00 $0.00
E 900-43000-500 CAPITAL OUTLAY (NOT DEPREC.) -$625,625.00 -$152,935.00 $0.00 $0.00 $0.00 $0.00
E 900-43000-501 CAPITAL OUTLAY $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-43000-724 CAPITAL CONTRIBUTION $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
43000 PUBLIC WORKS -$373,950.00 $116,081.00 $0.00 $120,073.60 $0.00 $0.00
43
60
11/20/25 3:06 PM
Page 23
2024 2024 2025 2025 2026
Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget Budget

43100 STREETS
E 900-43100-503 CONTRIB. TO ENTERPRISE FUND $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-43100-724 CAPITAL CONTRIBUTION $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
43100 STREETS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

45000 CULTURE & RECREATION
E 900-45000-100 SALARIES - PART TIME $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-45000-101 SALARIES - REGULAR $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-45000-129 Pension Expense $4,662.00 -$5,085.00 $0.00 $0.00 $0.00 $0.00
E 900-45000-160 PERA PENSION EXPENSE GASB 68 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-45000-420 DEPRECIATION $18,516.00 $18,151.00 $0.00 $7,337.70 $0.00 $0.00
E 900-45000-500 CAPITAL OUTLAY (NOT DEPREC.) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-45000-501 CAPITAL OUTLAY $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
45000 CULTURE & RECREATION $23,178.00 $13,066.00 $0.00 $7,337.70 $0.00 $0.00

46500 ECONOMIC DEVELOPMENT AUTHORITY
E 900-46500-420 DEPRECIATION $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-46500-430 MISCELLANEOUS $0.00 -$0.43 $0.00 $0.00 $0.00 $0.00
E 900-46500-500 CAPITAL OUTLAY (NOT DEPREC.) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
46500 ECONOMIC DEVELOPMENT AUTHORITY $0.00 -$0.43 $0.00 $0.00 $0.00 $0.00

47000 DEBT SERVICE
E 900-47000-421 BOND DISC AMORTIZATION $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-47000-601 BOND PRINCIPAL -$374,318.00 -$288,599.00 $0.00 $0.00 $0.00 $0.00
E 900-47000-602 DISCOUNT AMORTIZATION -$7,547.00 -$7,547.00 $0.00 $0.00 $0.00 $0.00
E 900-47000-606 CAPITAL LEASE PRINCIPAL $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
E 900-47000-611 BOND INTEREST -$1,215.00 -$8,113.00 $0.00 $0.00 $0.00 $0.00
E 900-47000-620 FISCAL AGENT FEES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
47000 DEBT SERVICE -$383,080.00 -$304,259.00 $0.00 $0.00 $0.00 $0.00

48300 STREETS & HWY CAPITAL OUTLAY
E 900-48300-501 CAPITAL OUTLAY $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
48300 STREETS & HWY CAPITAL OUTLAY $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

49900 TRONDHEIM ROAD EXTENSION
E 900-49900-723 TRANSFER TO ENTERPRISE FUND $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
49900 TRONDHEIM ROAD EXTENSION $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
900 GASB 34 -$727,276.00 -$98,089.27 $0.00 $204,393.10 $0.00 $0.00

$6,805,328.04 $7,524,363.76 $6,652,039.62 $5,893,667.04 $7,714,589.12 $7,969,885.78

44
61
BUDGET MEMO
TO: CITY ADMINISTRATOR

FROM: JESSI STURTZ – ABDO FINANCIAL SOLUTIONS

SUBJECT: 2026 FINAL ENTERPRISE FUNDS BUDGET

DATE: 12/2/2025

Introduction

Upon your request, we have summarized some of the key items for consideration in this years’ enterprise fund budget.

Budget Format

Key items in this year’s budget:

• There are currently four enterprise funds operating in the City.

• The final 2026 enterprise fund budget has a net expense of $148,205 and a decrease in fund balance of
$292,782 after considering depreciation.

• Staffing

o Eight members of the City staff have salaries and benefits allocated to at least one of the enterprise funds

o All employees are projected to receive a COLA increase.

• Debt service expenses have been budgeted for according to each individual debt issues bond service schedules.
Included in this are bond indebtedness principal payments, bond indebtedness interest payments and fiscal agent
fees. These items have been budgeted and presented according to each issue of debt’s amortization schedule
and bond document.

62
Enterprise Fund Summary

Typically, the enterprise funds include general operations, financial administration, and debt service. The proposed 2025
enterprise fund budget is listed below for each fund:

Water Sewer Electric Storm Sewer
Revenues
Sales and Fees $ 400,700 $ 531,000 $ 2,183,600 $ 125,000
Interest and Penalties 27,500 50,000 206,000 6,000
Miscellaneous 7,200 - 82,300 1,000
Transfers 25,000 - - -
Total Revenue 460,400 581,000 2,471,900 132,000

Water Sewer Electric Storm Sewer
Expenses
Personnel $ 243,680 $ 133,510 $ 418,390 $ 29,310
Operations 12,800 1,800 1,161,500 -
Administrative 20,500 - 76,000 -
Planning and Engineering 19,215 22,215 5,000 370
Repairs and Maintenance 8,600 25,000 97,500 5,000
Insurance 3,620 10,160 89,010 -
Miscellaneous 6,950 2,800 64,500 -
Utilities 19,050 80,300 30,650 -
Supplies 20,170 28,900 88,700 1,500
Debt Service 144,975 355,885 - 55,578
Transfers 100,000 - 101,147 -
Total Expenses 599,560 660,570 2,132,397 104,568

Revenues Over (Under) Expenses (139,160) (79,570) 339,503 27,432
Less: Depreciation (non-cash item) 114,145 169,052 104,012 53,778
Change in Fund Balance $ (253,305) $ (248,622) $ 235,491 $ (26,346)

2
63
Enterprise Fund Detail

On the following pages each individual enterprise funds actual operating results from 2023 and 2024, year-to-date results,
2025 budget and 2026 budget are presented.

Water Fund Budget Summary
Actual Actual YTD Budget Budget Amount
2023 2024 9/30/2025 2025 2026 Change
Revenues
Water sales $ 438,522 $ 424,902 $ 303,610 $ 400,700 $ 400,700 $ -
Interest and Penalties 44,837 46,205 15,357 19,500 27,500 8,000
Miscellaneous 15,056 14,764 9,145 7,200 7,200 -
Transfers - - - - 25,000 25,000
Prior Period Adjustment - (25,070) - - - -
Total Revenues 498,415 460,801 328,112 427,400 460,400 33,000

Expenses
Personnel 92,547 194,184 161,618 268,800 243,680 (25,120)
Supplies 18,876 8,877 6,087 20,170 20,170 -
Water Operations 6,641 16,926 16,885 11,700 12,800 1,100
Administrative 18,585 16,659 5,232 19,500 20,500 1,000
Utilities 17,387 15,902 8,247 18,770 19,050 280
Planning and Engineering - - 950 - 19,215 19,215
Insurance 3,948 4,513 3,578 5,000 3,620 (1,380)
Repairs and Maintenance 4,041 69,953 41 8,600 8,600 -
Miscellaneous 1,407 184 3,949 6,950 6,950 -
Transfers 6,750 - - 100,000 100,000 -
Debt Service 32,639 26,157 86,681 88,846 144,975 56,129
Total Expenses 202,821 353,355 293,268 548,336 599,560 51,224

Water Fund Key Information:

• Key items:

o Revenues

▪ Transfers- Interfund loan from 2021 from the Electric Fund to the Water Fund.

o Expenses

▪ Personnel- Decrease in wages due to different allocations in 2026.

▪ Planning and Engineering- Increase due to upcoming projects.

• Depreciation is a reduction in the value of an asset with the passage of time, due in particular to wear and tear.
*Depreciation is a non-cash item and thus does not impact cash balances, only fund balances.

3
64
Sewer Fund Budget Summary

Actual Actual YTD Budget Budget Amount
2023 2024 9/30/2025 2025 2026 Change
Revenues
Sewer Sales $ 629,420 $ 589,886 $ 98,488 $ 531,000 $ 531,000 $ -
Federal Grant Aid - - 5,815 - - -
Interest and Penalties 105,150 82,553 - 50,000 50,000 -
Miscellaneous Revenues 8,588 14,929 17,695 4,500 - (4,500)
Refunds and Reimbursements - - 6,784 - - -
Sale of Fixed Assets 3,085 2,916 - - - -
Prior Period Adjustment - (84,101) - - - -
Total Revenues 746,243 606,183 128,782 585,500 581,000 (4,500)

Expenses
Personnel 85,840 118,958 149,107 169,075 133,510 (35,565)
Supplies 31,094 27,602 24,809 28,900 28,900 -
Sewer Operations 788 956 1,574 950 1,800 850
Utilities 78,282 79,153 53,169 79,680 80,300 620
Planning and Engineering 3,494 10,222 1,437 6,300 22,215 15,915
Insurance 11,832 11,194 9,804 11,000 10,160 (840)
Repairs and Maintenance 30,732 71,100 17,779 25,000 25,000 -
Miscellaneous 2,492 2,883 1,575 2,800 2,800 -
Capital and Equipment 33,208 - - - - -
Debt Service 101,736 78,675 256,270 248,129 355,885 107,756
Total Expenses 379,498 400,743 515,524 571,834 660,570 88,736

Sewer Fund Key Information:

• Key items:

o Expenses

▪ Planning and Engineering- Increase due to upcoming projects.

▪ Debt Service- Increase due to scheduled bond payments.

4
65
Electric Fund Budget Summary

Actual Actual YTD Budget Budget Amount
2023 2024 9/30/2025 2025 2026 Change
Revenues
Electric Sales $ 2,076,360 $ 1,918,248 $ 1,405,424 $ 2,220,600 $ 2,183,600 $ (37,000)
Interest and Penalties 228,226 203,469 75,412 206,000 206,000 -
Miscellaneous Revenues 79,832 40,451 17,565 97,300 82,300 (15,000)
Refunds and Reimbursements - - 750 - - -
Prior Period Adjustments - (134,124) (1) - - -
Total Revenues 2,384,417 2,028,044 1,499,151 2,523,900 2,471,900 (52,000)

Expenses
Personnel 318,633 493,805 319,251 625,250 418,390 (206,860)
Supplies (114,027) 295,291 65,207 67,750 88,700 20,950
Administrative 100,125 66,466 13,913 73,500 76,000 2,500
Electric Operations 920,046 963,117 629,627 1,161,500 1,161,500 -
Utilities 27,611 28,080 22,537 30,650 30,650 -
Planning and Engineering - 14,350 1,500 5,000 5,000 -
Insurance 66,506 82,284 80,780 80,000 89,010 9,010
Repairs and Maintenance 7,904 71,255 85,395 88,775 97,500 8,725
Miscellaneous 87,714 69,652 53,567 59,500 64,500 5,000
Interest and Penalties - 1,409 - - - -
Capital and Equipment - - 81,717 - - -
Debt Service 16 - - - - -
Transfers 62,937 66,084 24,229 65,000 101,147 36,147
Total Expenses 1,477,465 2,151,793 1,377,723 2,256,925 2,132,397 (124,528)

Electric Fund Key Information:

• Key items:

o Revenues

▪ Electric Sales- Decrease due to lowering the penalties line item to align more with previous year’s
actuals.

▪ Miscellaneous- Decrease due to lowering the billing fee – tax line item to align more with previous
year’s actuals.

o Expenses

▪ Personnel- Decrease in wages due to different allocations in 2026.

▪ Supplies- Increase in a number of line items to align more with the actuals from the past two
years.

▪ Transfers- Interfund loan from 2021 from the Electric Fund to the Water Fund and an interfund
loan from the Electric Fund to the EDA.

5
66
Storm Sewer Fund Budget Summary

Actual Actual YTD Budget Budget Amount
2023 2024 9/30/2025 2025 2026 Change
Revenues
Storm Water Fees $ 50,068 $ 69,044 $ 20,368 $ 125,000 $ 125,000 $ -
Interest and Penalties 15,243 19,501 - 6,000 6,000 -
Miscellaneous Revenue 2,433 13,851 - 1,000 1,000 -
Total Revenues 67,744 102,396 20,368 132,000 132,000 -

Expenses
Personnel 12,745 10,647 13,278 48,800 29,310 (19,490)
Insurance 347 308 247 300 370 70
Repairs and Maintenance 6,014 15,235 930 5,000 5,000 -
Planning and Engineering - - - - 12,810 12,810
Supplies 1,416 1,206 409 1,500 1,500 -
Debt Service 16,443 12,273 43,808 43,809 55,578 11,769
Total Expenses 36,965 39,669 58,672 99,409 104,568 5,159

Storm Water Fund Key Information:

• Key items:

o Expenses

▪ Personnel- Decrease in wages due to different allocations in 2026.

▪ Planning and Engineering- Increase due to upcoming projects

Enterprise Funds Budget Detail

The following financial reports are attached:

• Enterprise Fund Budget Revenues

• Enterprise Fund Budget Expenses

6
67
11/20/25 3:35 PM
CITY OF KENYON
Page 1
ABDO REVENUE BUDGET - ENTERPRISE

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

601 WATER

00000 GENERAL REVENUE
601-00000-33100 FEDERAL GRANTS AND AIDS $0.00 $0.00 $0.00 $0.00 $0.00
601-00000-33400 STATE GRANTS & AIDS $0.00 $0.00 $0.00 $452.93 $0.00
601-00000-33407 PERA AID $0.00 $0.00 $0.00 $0.00 $0.00
601-00000-33430 STATE SEMMCHRA GRANT $0.00 $0.00 $0.00 $2,691.27 $0.00
601-00000-33439 PENSION REVENUE $3.00 $1,341.00 $0.00 $0.00 $0.00
601-00000-34101 THAW WATER SERVICE/METER $0.00 $0.00 $0.00 $0.00 $0.00
601-00000-34409 REIMBURSEMENTS $0.00 $0.00 $0.00 $0.00 $0.00
601-00000-34790 SALE OF EXCESS EQUIPMENT $0.00 $0.00 $0.00 $0.00 $0.00
601-00000-35000 NSF/RECON/SHUTOFF NOTICE $25.00 $0.00 $0.00 $480.00 $0.00
601-00000-36101 SPECIAL ASSESSMENTS $1,952.00 $4,787.51 $0.00 $0.00 $0.00
601-00000-36105 SPECIAL ASSESS. -DEL UTILITI $0.00 $0.00 $0.00 $0.00 $0.00
601-00000-36200 MISCELLANEOUS REVENUE $1,020.26 $0.00 $0.00 $600.36 $0.00
601-00000-36210 INTEREST EARNINGS $41,745.39 $44,012.86 $17,000.00 $13,640.23 $25,000.00
601-00000-36225 POLE CONTACT CHARGE $0.00 $0.00 $0.00 $0.00 $0.00
601-00000-36226 Water Tower Lease $0.00 $8,635.00 $7,200.00 $5,400.00 $7,200.00
601-00000-36227 Electric Pole Lease $0.00 $0.00 $0.00 $0.00 $0.00
601-00000-37110 WATER SALES $436,462.24 $424,853.43 $400,000.00 $303,129.98 $400,000.00
601-00000-37120 WATER SALES - BULK SALES $2,034.75 $48.40 $700.00 $0.00 $700.00
601-00000-37150 CONNECTION FEES-BLDG PER $12,081.23 $0.00 $0.00 $0.00 $0.00
601-00000-37160 WATER PENALTIES $3,091.40 $2,192.49 $2,500.00 $1,717.26 $2,500.00
601-00000-39202 TRANSFER FROM ENTERPRISE $0.00 $0.00 $0.00 $0.00 $25,000.00
601-00000-39900 CONTRIBUTED CAP FROM GOV $0.00 $0.00 $0.00 $0.00 $0.00
601-00000-39999 PRIOR PERIOD ADJUSTMENT $0.00 -$25,070.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $498,415.27 $460,800.69 $427,400.00 $328,112.03 $460,400.00

49440 WATER - GENERAL
601-49440-33900 DIVIDENDS $0.00 $0.00 $0.00 $0.00 $0.00
49440 WATER - GENERAL $0.00 $0.00 $0.00 $0.00 $0.00
601 WATER $498,415.27 $460,800.69 $427,400.00 $328,112.03 $460,400.00

602 SANITARY SEWER

00000 GENERAL REVENUE
602-00000-31110 CURRENT AD VALOREM TAXES $0.00 $0.00 $0.00 $0.00 $0.00
602-00000-33100 FEDERAL GRANTS AND AIDS $0.00 $0.00 $0.00 $5,815.01 $0.00
602-00000-33400 STATE GRANTS & AIDS $0.00 $0.00 $0.00 $0.00 $0.00
602-00000-33407 PERA AID $0.00 $0.00 $0.00 $0.00 $0.00
602-00000-33439 PENSION REVENUE $3.00 $778.00 $0.00 $0.00 $0.00
602-00000-33900 DIVIDENDS $433.86 $1,344.04
7 $0.00 $0.00 $0.00 68
11/20/25 3:35 PM
Page 2
2025 2025 2026
Act Code Last Dim Descr 2023 Amt 2024 Amt Budget YTD Amt Budget
602-00000-34407 UTILITY CONNECTION FEES $7,235.19 $5,400.00 $5,000.00 $6,300.00 $5,000.00
602-00000-34409 REIMBURSEMENTS $0.00 $0.00 $0.00 $6,784.00 $0.00
602-00000-34790 SALE OF EXCESS EQUIPMENT $3,084.90 $2,916.18 $0.00 $0.00 $0.00
602-00000-35108 REIMBURSE FOR 2023 PROJEC $0.00 $0.00 $0.00 $0.00 $0.00
602-00000-36101 SPECIAL ASSESSMENTS $3,248.80 $1,452.98 $4,500.00 $10,936.16 $0.00
602-00000-36105 SPECIAL ASSESS. -DEL UTILITI -$0.25 $0.00 $0.00 $0.00 $0.00
602-00000-36200 MISCELLANEOUS REVENUE $4,902.22 $11,354.10 $0.00 $6,758.45 $0.00
602-00000-36210 INTEREST EARNINGS $105,150.31 $82,553.30 $50,000.00 $0.00 $50,000.00
602-00000-37200 SANITARY SEWER CHARGES $622,184.64 $584,486.00 $526,000.00 $92,188.27 $526,000.00
602-00000-39202 TRANSFER FROM ENTERPRISE $0.00 $0.00 $0.00 $0.00 $0.00
602-00000-39207 TRANSFER FROM CAPITAL FUN $0.00 $0.00 $0.00 $0.00 $0.00
602-00000-39900 CONTRIBUTED CAP FROM GOV $0.00 $0.00 $0.00 $0.00 $0.00
602-00000-39999 PRIOR PERIOD ADJUSTMENT $0.00 -$84,101.15 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $746,242.67 $606,183.45 $585,500.00 $128,781.89 $581,000.00
602 SANITARY SEWER $746,242.67 $606,183.45 $585,500.00 $128,781.89 $581,000.00

603 ELECTRIC

00000 GENERAL REVENUE
603-00000-33400 STATE GRANTS & AIDS $0.00 $0.00 $0.00 $0.00 $0.00
603-00000-33407 PERA AID $0.00 $0.00 $0.00 $0.00 $0.00
603-00000-33439 PENSION REVENUE $11.00 $3,252.00 $0.00 $0.00 $0.00
603-00000-33800 SHARE OF CMPAS INCOME $0.00 $8,582.50 $0.00 $0.00 $0.00
603-00000-34109 CHARGES FOR SERVICES $300.00 -$9,521.00 $0.00 $0.00 $0.00
603-00000-34140 TRENCHING & LAYING WIRE F $0.00 $0.00 $0.00 $0.00 $0.00
603-00000-34790 SALE OF EXCESS EQUIPMENT $0.00 $0.00 $0.00 $0.00 $0.00
603-00000-35000 NSF/RECON/SHUTOFF NOTICE $6,108.92 $0.00 $6,000.00 $2,040.00 $6,000.00
603-00000-36101 SPECIAL ASSESSMENTS $0.00 $0.00 $0.00 $0.00 $0.00
603-00000-36105 SPECIAL ASSESS. -DEL UTILITI $0.00 $0.00 $0.00 $0.00 $0.00
603-00000-36200 MISCELLANEOUS REVENUE $8,658.97 $10,687.46 $0.00 $1,264.57 $0.00
603-00000-36210 INTEREST EARNINGS $222,116.60 $201,175.17 $200,000.00 $72,821.47 $200,000.00
603-00000-36211 INT INCOME-CITY INTF LOAN- $0.00 $816.00 $0.00 $551.00 $0.00
603-00000-36212 INT INC-CITY INTF LOAN $0.00 $1,478.00 $0.00 $0.00 $0.00
603-00000-36214 INT INC-CITY LIQUOR INTF L $0.00 $0.00 $0.00 $0.00 $0.00
603-00000-36225 POLE CONTACT CHARGE $0.00 $4,981.00 $5,000.00 $4,956.00 $7,000.00
603-00000-36260 GARBAGE BILLING FEE $47,973.58 -$8,041.00 $50,000.00 $7,200.00 $50,000.00
603-00000-36261 GARBAGE BILLING FEE - Tax $3,743.17 $20,571.67 $38,000.00 $0.00 $21,000.00
603-00000-36262 GARBAGE BILLING FEE - FUEL $2,302.85 $5,936.31 $2,300.00 $0.00 $2,300.00
603-00000-37150 CONNECTION FEES-BLDG PER $0.00 $0.00 $2,000.00 $0.00 $2,000.00
603-00000-37320 RECYCLING CUSTOMER CHARG $8,250.00 -$0.16 $0.00 $4,130.00 $0.00
603-00000-37410 RESIDENTIAL ELEC SALES $983,812.17 $1,089,706.11 $1,200,000.00 $746,592.68 $1,200,000.00
603-00000-37420 COMMERCIAL & INDUST ELEC $297,557.52 $195,214.79 $300,000.00 $169,943.54 $300,000.00
603-00000-37425 ELECTRIC SALES TAX $14,770.22 $0.00
8 $0.00 $0.00 $0.00 69
11/20/25 3:35 PM
Page 3
2025 2025 2026
Act Code Last Dim Descr 2023 Amt 2024 Amt Budget YTD Amt Budget
603-00000-37430 DEMAND ELECTRIC SALES $722,852.44 $591,368.02 $650,000.00 $458,118.16 $650,000.00
603-00000-37440 PUBLIC STREET & HWY ELEC S $45,680.84 $31,713.16 $22,600.00 $22,383.10 $22,600.00
603-00000-37460 ELECTRIC PENALTIES $8,529.15 $7,375.96 $45,000.00 $6,326.22 $8,000.00
603-00000-37470 SECURITY LIGHT SALES $3,157.49 $2,870.00 $3,000.00 $2,060.00 $3,000.00
603-00000-37485 CAPX2020-TRANSMISSION REV $0.00 $0.00 $0.00 $0.00 $0.00
603-00000-37500 SOLAR SUBSCRIPTION $0.00 $0.00 $0.00 $0.00 $0.00
603-00000-39202 TRANSFER FROM ENTERPRISE $0.00 $0.00 $0.00 $0.00 $0.00
603-00000-39999 PRIOR PERIOD ADJUSTMENT $0.00 -$134,124.00 $0.00 -$0.62 $0.00
00000 GENERAL REVENUE $2,375,824.92 $2,024,041.99 $2,523,900.00 $1,498,386.12 $2,471,900.00

49590 ELECTRIC - GENERAL
603-49590-33900 DIVIDENDS $0.00 $4,002.00 $0.00 $14.14 $0.00
603-49590-34409 REIMBURSEMENTS $0.00 $0.00 $0.00 $750.00 $0.00
49590 ELECTRIC - GENERAL $0.00 $4,002.00 $0.00 $764.14 $0.00

49600 NON-OPERATING
603-49600-37482 CMPAS INCOME DISTRIBUTIO $0.00 $0.00 $0.00 $0.00 $0.00
603-49600-37483 CMPAS REGULATORY ASSET DI $0.00 $0.00 $0.00 $0.00 $0.00
603-49600-37484 MISO UNDER RECOV & TU PAY $8,592.18 $0.00 $0.00 $0.00 $0.00
603-49600-39104 SALE OF UTILITIES PLUS ENER $0.00 $0.00 $0.00 $0.00 $0.00
49600 NON-OPERATING $8,592.18 $0.00 $0.00 $0.00 $0.00
603 ELECTRIC $2,384,417.10 $2,028,043.99 $2,523,900.00 $1,499,150.26 $2,471,900.00

605 STORM SEWER

00000 GENERAL REVENUE
605-00000-33400 STATE GRANTS & AIDS $0.00 $0.00 $0.00 $0.00 $0.00
605-00000-33407 PERA AID $0.00 $0.00 $0.00 $0.00 $0.00
605-00000-33439 PENSION REVENUE $6.00 $1,271.00 $0.00 $0.00 $0.00
605-00000-34790 SALE OF EXCESS EQUIPMENT $0.00 $12,539.99 $0.00 $0.00 $0.00
605-00000-39202 TRANSFER FROM ENTERPRISE $0.00 $0.00 $0.00 $0.00 $0.00
605-00000-39900 CONTRIBUTED CAP FROM GOV $0.00 $0.00 $0.00 $0.00 $0.00
00000 GENERAL REVENUE $6.00 $13,810.99 $0.00 $0.00 $0.00

43251 STORM SEWER UTIL & MAINT
605-43251-33100 FEDERAL GRANTS AND AIDS $0.00 $0.00 $0.00 $0.00 $0.00
605-43251-33400 STATE GRANTS & AIDS $0.00 $0.00 $0.00 $0.00 $0.00
605-43251-33900 DIVIDENDS $12.71 $39.37 $0.00 $0.00 $0.00
605-43251-36105 SPECIAL ASSESS. -DEL UTILITI $0.00 $0.22 $1,000.00 $0.00 $1,000.00
605-43251-36200 MISCELLANEOUS REVENUE $2,414.00 $0.00 $0.00 $0.00 $0.00
605-43251-36210 INTEREST EARNINGS $15,242.60 $19,501.37 $6,000.00 $0.00 $6,000.00
605-43251-37202 STORM SEWER MAINT. FEE $49,587.36 $69,044.06 $125,000.00 $20,368.12 $125,000.00
605-43251-37203 STORM SEWER UTILITY FEE $480.71 $0.00 $0.00 $0.00 $0.00
605-43251-39207 TRANSFER FROM CAPITAL FUN $0.00 $0.009 $0.00 $0.00 $0.00
70
11/20/25 3:35 PM
Page 4
2025 2025 2026
Act Code Last Dim Descr 2023 Amt 2024 Amt Budget YTD Amt Budget
43251 STORM SEWER UTIL & MAINT $67,737.38 $88,585.02 $132,000.00 $20,368.12 $132,000.00

49700 OPERATING TRANSFERS OUT
605-49700-39200 TRANSFERS INTERFUND $0.00 $0.00 $0.00 $0.00 $0.00
49700 OPERATING TRANSFERS OUT $0.00 $0.00 $0.00 $0.00 $0.00
605 STORM SEWER $67,743.38 $102,396.01 $132,000.00 $20,368.12 $132,000.00

$3,696,818.42 $3,197,424.14 $3,668,800.00 $1,976,412.30 $3,645,300.00

10
71
11/20/25 3:32 PM
CITY OF KENYON
Page 1
ABDO EXPENSE BUDGET - ENTERPRISE

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

601 WATER

47000 DEBT SERVICE
E 601-47000-602 DISCOUNT AMORTIZATION -$3,807.00 -$3,807.00 $0.00 $0.00 $0.00
47000 DEBT SERVICE -$3,807.00 -$3,807.00 $0.00 $0.00 $0.00

49400 PLANT OPERATION
E 601-49400-101 SALARIES - REGULAR $13,723.16 $2,906.00 $0.00 $0.00 $0.00
E 601-49400-102 SALARIES - OVERTIME $6,918.10 $0.00 $0.00 $0.00 $0.00
E 601-49400-121 PERA - EMPLOYER SHARE $1,247.47 $0.00 $0.00 $0.00 $0.00
E 601-49400-122 FICA - EMPLOYER SHARE $1,249.40 $0.00 $0.00 $0.00 $0.00
E 601-49400-129 Pension Expense -$5,114.00 $18,673.00 $0.00 $0.00 $0.00
E 601-49400-130 INSURANCE - MED/DENT/LIFE/DIS $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49400-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49400-216 CHEMICALS $3,257.51 $2,982.00 $4,000.00 $2.99 $4,000.00
E 601-49400-220 REPAIR & MAINTENANCE SUPPLIE $2,273.00 $66,954.75 $5,000.00 $40.96 $5,000.00
E 601-49400-380 UTILITIES-PUMP HOUSE $15,466.60 $14,082.36 $16,000.00 $6,868.56 $16,000.00
E 601-49400-420 DEPRECIATION $5,686.00 $5,640.00 $6,000.00 $2,310.60 $5,650.00
E 601-49400-430 MISCELLANEOUS $341.10 $0.00 $0.00 $2,240.94 $0.00
49400 PLANT OPERATION $45,048.34 $111,238.11 $31,000.00 $11,464.05 $30,650.00

49420 CUSTOMER ACCOUNTS
E 601-49420-112 SALARIES - ADMIN $13,097.09 $0.00 $0.00 $0.00 $0.00
E 601-49420-113 SALARIES - METER READING $884.00 $0.00 $0.00 $0.00 $0.00
E 601-49420-121 PERA - EMPLOYER SHARE $910.63 $0.00 $0.00 $0.00 $0.00
E 601-49420-122 FICA - EMPLOYER SHARE $1,061.76 $0.00 $0.00 $0.00 $0.00
E 601-49420-130 INSURANCE - MED/DENT/LIFE/DIS $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49420-505 GIS Operation and Maintenance $0.00 $1,490.00 $1,500.00 $0.00 $1,500.00
49420 CUSTOMER ACCOUNTS $15,953.48 $1,490.00 $1,500.00 $0.00 $1,500.00

49430 DISTRIBUTION
E 601-49430-101 SALARIES - REGULAR $23,294.69 $668.00 $0.00 $0.00 $0.00
E 601-49430-102 SALARIES - OVERTIME $11,399.78 $0.00 $0.00 $0.00 $0.00
E 601-49430-121 PERA - EMPLOYER SHARE $2,186.72 $0.00 $0.00 $0.00 $0.00
E 601-49430-122 FICA - EMPLOYER SHARE $2,141.81 $0.00 $0.00 $0.00 $0.00
E 601-49430-130 INSURANCE - MED/DENT/LIFE/DIS $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49430-212 MOTOR FUELS, LUBES, ADDITIVE $57.18 $192.00 $100.00 $10.58 $100.00
E 601-49430-220 REPAIR & MAINTENANCE SUPPLIE $0.00 $939.25 $1,000.00 $1,437.54 $1,000.00
E 601-49430-228 DISTRIB EXPENSE - MATERIALS -$4,713.42 $6,194.15 $1,200.00 $9,250.17 $3,000.00
E 601-49430-229 CONTR. STREET MAINT/LEAK REP $4,896.76 $1,655.00 $5,000.00 $0.00 $5,000.00
E 601-49430-230 WATER TESTING & SUPPLIES $323.40 $1,022.65 $500.00 $3,169.26 $700.00
E 601-49430-231 STATE METER CONNECT FEES $8,214.00 $8,626.00 $9,000.00 $4,103.00 $9,000.00
E 601-49430-382 UTILITIES-PUMP POWER $924.86 $533.72 $1,800.00 $461.60 $1,800.00
11
E 601-49430-385 UTILITIES-SEWER CHARGES $193.20 $376.10 $250.00 $268.00 $500.00 72
11/20/25 3:32 PM
Page 2
2024 2025 2025 2026
Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget
E 601-49430-414 OSHA/SAFETY CLOTH. & EQUIP $0.00 $101.98 $170.00 $0.00 $170.00
E 601-49430-420 DEPRECIATION $116,134.00 $108,491.60 $120,000.00 $44,250.31 $108,495.00
E 601-49430-439 GOPHER STATE ONE - LOCATES $158.50 $101.93 $200.00 $74.03 $200.00
49430 DISTRIBUTION $165,211.48 $128,902.38 $139,220.00 $63,024.49 $129,965.00

49440 WATER - GENERAL
E 601-49440-101 SALARIES - REGULAR $0.00 $84,372.59 $125,000.00 $92,294.59 $107,450.00
E 601-49440-102 SALARIES - OVERTIME $0.00 $8,517.57 $35,000.00 $13,054.81 $35,000.00
E 601-49440-112 SALARIES - ADMIN $0.00 $26,673.35 $16,000.00 $17,665.36 $15,020.00
E 601-49440-115 SALARIES - COMMISSIONER FEES $448.00 $786.00 $800.00 $0.00 $0.00
E 601-49440-121 PERA - EMPLOYER SHARE $0.00 $8,950.68 $11,000.00 $3,023.84 $11,810.00
E 601-49440-122 FICA - EMPLOYER SHARE $34.28 $10,326.93 $11,000.00 $9,943.47 $12,050.00
E 601-49440-130 INSURANCE - MED/DENT/LIFE/DIS $17,799.67 $27,016.29 $65,000.00 $21,485.18 $54,420.00
E 601-49440-131 EMPLOYER H.S.A.EXPENSE $0.00 $3,720.00 $5,000.00 $2,593.12 $5,000.00
E 601-49440-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $690.00
E 601-49440-142 UNEMPLOYMENT COMPENSATION $0.00 $0.00 $0.00 $50.40 $0.00
E 601-49440-150 INSURANCE - WORKERS COMP $1,264.58 $1,573.60 $0.00 $1,507.60 $2,240.00
E 601-49440-200 OFFICE SUPPLIES $100.00 $0.00 $100.00 $0.00 $100.00
E 601-49440-201 MAINT CONT/SUPPORT/WARRANT $1,531.25 $1,314.29 $1,500.00 $0.00 $1,500.00
E 601-49440-202 BILLING SUPPLIES $200.00 $0.00 $200.00 $31.58 $200.00
E 601-49440-203 CUSTOMER NOTIFICATION/COMM $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49440-209 TRUCK REPAIRS & INSPECTIONS $236.93 $193.50 $600.00 $0.00 $600.00
E 601-49440-210 OPERATING SUPPLIES & EXPENSE $2,816.64 $1,082.93 $1,000.00 $362.12 $100.00
E 601-49440-301 AUDITING $6,429.98 $2,658.63 $3,000.00 $5,231.82 $4,000.00
E 601-49440-302 SAFETY CLASS/DRUG & ALCOHOL $896.71 $705.69 $1,500.00 $916.89 $1,500.00
E 601-49440-303 ENGINEERING $0.00 $0.00 $0.00 $950.00 $0.00
E 601-49440-307 CONTRACT SERVICES $0.00 $0.00 $0.00 $0.00 $19,215.00
E 601-49440-311 CONFERENCE & TRAINING $0.00 $195.01 $5,000.00 $500.00 $5,000.00
E 601-49440-321 UTILITIES-PHONE/INTERNET/CAB $802.54 $909.34 $720.00 $649.25 $750.00
E 601-49440-322 POSTAGE/MAILING MACHINE $1,361.34 $1,384.33 $2,000.00 $2,327.66 $2,000.00
E 601-49440-324 OUTSIDE SERVICES $8,129.02 $254.50 $5,000.00 $1,290.43 $5,000.00
E 601-49440-331 TRAVEL EXPENSE $0.00 $0.00 $250.00 $0.00 $250.00
E 601-49440-360 INSURANCE - PROPERTY/LIABILIT $3,947.88 $4,513.09 $5,000.00 $3,577.50 $3,620.00
E 601-49440-420 DEPRECIATION $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49440-430 MISCELLANEOUS $10.99 $20.25 $0.00 $217.36 $0.00
E 601-49440-432 BAD DEBT EXPENSE $0.00 -$838.99 $0.00 $0.00 $0.00
E 601-49440-433 DUES AND SUBSCRIPTIONS $874.06 $784.25 $2,000.00 $306.00 $2,000.00
E 601-49440-434 REG.COMPL. LIC REPORT REQUIR $0.00 $583.77 $600.00 $680.55 $600.00
E 601-49440-719 TRANSFER-INTERFUND $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49440-726 SHARED FAC & SERV EXP TO CITY $12,155.00 $14,000.00 $16,500.00 $0.00 $16,500.00
49440 WATER - GENERAL $59,038.87 $199,697.60 $313,770.00 $178,659.53 $306,615.00

49500 NON-OPERATING
E 601-49500-603 BOND PRINCIPAL - 2023A BOND $0.00 $0.00 $0.00 $1,394.00 $13,351.00
12
E 601-49500-604 BOND PRINCIPAL - 2020A BOND $0.00 -$0.32 $53,911.52 $53,910.52 $59,067.17 73
11/20/25 3:32 PM
Page 3
2024 2025 2025 2026
Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget
E 601-49500-608 BOND PRINCIPAL - 2016 FIRST ST $0.00 $0.00 $930.00 $930.00 $976.50
E 601-49500-611 BOND INTEREST $110.75 -$1,769.00 $0.00 $0.00 $45,723.33
E 601-49500-614 BOND INTEREST 2016 FIRST STR $391.33 $174.96 $341.78 $341.78 $341.78
E 601-49500-615 BOND INTEREST - 2020A BOND $28,753.84 $23,505.90 $23,392.48 $23,392.48 $22,827.00
E 601-49500-616 BOND INTEREST - 2023A BOND $2,234.00 $8,052.05 $10,270.56 $6,712.00 $2,688.00
E 601-49500-622 BOND ISSUANCE COSTS $4,955.67 $0.00 $0.00 $0.00 $0.00
E 601-49500-719 TRANSFER-INTERFUND $0.00 $0.00 $0.00 $0.00 $0.00
E 601-49500-741 CAPITAL OUTLAY - ENTERPRISE F $6,750.04 $0.00 $100,000.00 $0.00 $100,000.00
49500 NON-OPERATING $43,195.63 $29,963.59 $188,846.34 $86,680.78 $244,974.78
601 WATER $324,640.80 $467,484.68 $674,336.34 $339,828.85 $713,704.78

602 SANITARY SEWER

43256 SEWER
E 602-43256-101 SALARIES - REGULAR $48,972.16 $66,069.89 $66,000.00 $99,288.15 $67,200.00
E 602-43256-102 SALARIES - OVERTIME $10,365.09 $16,962.96 $50,000.00 $16,546.02 $25,000.00
E 602-43256-121 PERA - EMPLOYER SHARE $4,687.03 $5,194.40 $8,700.00 $8,088.68 $6,920.00
E 602-43256-122 FICA - EMPLOYER SHARE $1,238.92 $9,780.63 $8,875.00 $6,225.72 $7,050.00
E 602-43256-129 Pension Expense -$299.00 -$1,620.00 $0.00 $0.00 $0.00
E 602-43256-130 INSURANCE - MED/DENT/LIFE/DIS $19,066.54 $18,526.49 $30,000.00 $15,513.56 $22,460.00
E 602-43256-131 EMPLOYER H.S.A.EXPENSE $0.00 $1,950.00 $2,500.00 $1,557.69 $3,200.00
E 602-43256-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $410.00
E 602-43256-142 UNEMPLOYMENT COMPENSATION $0.00 $19.91 $0.00 $0.00 $0.00
E 602-43256-150 INSURANCE - WORKERS COMP $1,809.20 $2,073.85 $3,000.00 $1,887.35 $1,270.00
E 602-43256-210 OPERATING SUPPLIES & EXPENSE $19,911.74 $15,047.01 $16,000.00 $14,567.58 $16,000.00
E 602-43256-212 MOTOR FUELS, LUBES, ADDITIVE $3,198.83 $1,475.59 $3,000.00 $2,026.20 $3,000.00
E 602-43256-216 CHEMICALS $7,638.51 $10,869.54 $9,000.00 $7,910.29 $9,000.00
E 602-43256-265 PROPERTY TAX $788.00 $956.00 $950.00 $1,574.00 $1,800.00
E 602-43256-303 ENGINEERING $237.00 $0.00 $0.00 $0.00 $0.00
E 602-43256-307 CONTRACT SERVICES $3,256.89 $3,213.51 $3,300.00 $0.00 $19,215.00
E 602-43256-309 COMPUTER SUPPORT $0.00 $0.00 $0.00 $602.27 $0.00
E 602-43256-311 CONFERENCE & TRAINING $587.37 $1,607.53 $500.00 $0.00 $500.00
E 602-43256-321 UTILITIES-PHONE/INTERNET/CAB $977.88 $1,502.45 $1,380.00 $2,036.67 $2,000.00
E 602-43256-331 TRAVEL EXPENSE $262.00 $381.99 $700.00 $24.99 $700.00
E 602-43256-360 INSURANCE - PROPERTY/LIABILIT $11,832.12 $11,193.71 $11,000.00 $9,804.15 $10,160.00
E 602-43256-381 UTILITIES-ELECTRIC & WATER $44,336.90 $51,037.42 $45,000.00 $31,580.67 $45,000.00
E 602-43256-383 UTILITIES-NATURAL GAS $8,210.55 $4,456.94 $8,500.00 $4,885.21 $8,500.00
E 602-43256-384 UTILITIES-REFUSE/RECYCLING $819.74 $754.58 $800.00 $557.19 $800.00
E 602-43256-385 UTILITIES-SEWER CHARGES $23,936.50 $21,401.56 $24,000.00 $14,109.49 $24,000.00
E 602-43256-400 REPAIRS AND MAINT $30,732.26 $71,100.16 $25,000.00 $17,176.57 $25,000.00
E 602-43256-414 OSHA/SAFETY CLOTH. & EQUIP $150.00 $0.00 $500.00 $109.26 $500.00
E 602-43256-418 UNIFORMS $194.90 $209.89 $400.00 $195.99 $400.00
E 602-43256-420 DEPRECIATION $233,290.00 $169,050.89 $167,000.00 $84,188.80 $169,052.00
E 602-43256-429 PERMITS AND LICENSES $1,642.15 13
$1,473.00 $1,600.00 $1,550.00 $1,600.00
E 602-43256-430 MISCELLANEOUS $0.00 $0.00 $0.00 $0.00 $0.00
74
11/20/25 3:32 PM
Page 4
2024 2025 2025 2026
Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget
E 602-43256-432 BAD DEBT EXPENSE $0.00 -$579.21 $0.00 $0.00 $0.00
E 602-43256-501 CAPITAL OUTLAY $33,207.97 $0.40 $0.00 $0.00 $0.00
E 602-43256-505 GIS Operation and Maintenance $0.00 $7,008.36 $3,000.00 $1,436.50 $3,000.00
E 602-43256-603 BOND PRINCIPAL - 2023A BOND $0.00 $0.00 $0.00 $13,402.00 $117,322.80
E 602-43256-604 BOND PRINCIPAL - 2020A BOND $0.00 $0.11 $44,597.00 $44,596.57 $48,862.32
E 602-43256-605 LOAN PRINCIPAL - PFA (RATES) $0.00 $0.00 $99,141.00 $94,000.00 $99,750.00
E 602-43256-606 CAPITAL LEASE PRINCIPAL $0.44 $0.00 $0.00 $0.00 $0.00
E 602-43256-607 LOAN PRINCIPAL - PFA (LEVY) $0.00 $0.00 $0.00 $0.00 $0.00
E 602-43256-608 BOND PRINCIPAL - 2016 FIRST ST $0.00 $0.00 $8,460.00 $8,460.00 $8,883.00
E 602-43256-611 BOND INTEREST $53.28 -$11,134.00 $0.00 $0.00 $24,505.00
E 602-43256-612 LOAN INTEREST - PFA $10,344.00 $9,750.00 $8,820.00 $8,820.00 $7,880.00
E 602-43256-614 BOND INTEREST 2016 FIRST STR $3,554.15 $1,591.54 $3,109.05 $3,109.05 $3,109.05
E 602-43256-615 BOND INTEREST - 2020A BOND $23,495.15 $7,206.22 $19,352.00 $19,351.03 $18,883.25
E 602-43256-616 BOND INTEREST - 2023A BOND $21,149.00 $77,161.96 $64,650.00 $64,531.00 $26,690.00
E 602-43256-619 CAPITAL LEASE INTEREST $2,025.85 $0.00 $0.00 $0.00 $0.00
E 602-43256-622 BOND ISSUANCE COSTS $47,015.07 $0.00 $0.00 $0.00 $0.00
43256 SEWER $618,688.19 $575,695.28 $738,834.05 $599,712.65 $829,622.42

47000 DEBT SERVICE
E 602-47000-602 DISCOUNT AMORTIZATION -$5,901.00 -$5,901.00 $0.00 $0.00 $0.00
47000 DEBT SERVICE -$5,901.00 -$5,901.00 $0.00 $0.00 $0.00

47300 2023 Pearl Creek/Street Improv
E 602-47300-601 BOND PRINCIPAL $0.00 $0.00 $0.00 $0.00 $0.00
E 602-47300-611 BOND INTEREST $0.00 $0.00 $0.00 $0.00 $0.00
47300 2023 Pearl Creek/Street Improv $0.00 $0.00 $0.00 $0.00 $0.00
602 SANITARY SEWER $612,787.19 $569,794.28 $738,834.05 $599,712.65 $829,622.42

603 ELECTRIC

49400 PLANT OPERATION
E 603-49400-130 INSURANCE - MED/DENT/LIFE/DIS $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49400-142 UNEMPLOYMENT COMPENSATION $0.00 $0.00 $0.00 $945.00 $0.00
49400 PLANT OPERATION $0.00 $0.00 $0.00 $945.00 $0.00

49420 CUSTOMER ACCOUNTS
E 603-49420-433 DUES AND SUBSCRIPTIONS $0.00 $355.04 $0.00 $0.00 $0.00
49420 CUSTOMER ACCOUNTS $0.00 $355.04 $0.00 $0.00 $0.00

49550 PURCHASED POWER
E 603-49550-634 PURCHASED POWER ALL SUPPLIE $769,863.96 $757,248.51 $850,000.00 $519,275.61 $850,000.00
E 603-49550-651 CAPX INVESTMENT COSTS BROOK $0.00 $0.00 $0.00 $29,307.41 $0.00
E 603-49550-656 TRANSMISSION - ALL $274,491.65 $247,085.97 $300,000.00 $180,721.61 $300,000.00
E 603-49550-665 CAPACITY CREDITS ALL SUPPLIER -$135,416.49 -$46,226.29 $0.00 -$103,497.46 $0.00
E 603-49550-677 ADMIN FEES - ENERGY PURCHASE $0.00 $0.00 $0.00 $0.00 $0.00
49550 PURCHASED POWER $908,939.12 14
$958,108.19 $1,150,000.00 $625,807.17 $1,150,000.00
75
11/20/25 3:32 PM
Page 5
2024 2025 2025 2026
Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget

49551 POWER PRODUCTION
E 603-49551-114 SALARIES - POWER PRODUCTION $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49551-121 PERA - EMPLOYER SHARE $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49551-122 FICA - EMPLOYER SHARE $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49551-130 INSURANCE - MED/DENT/LIFE/DIS $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49551-226 MAINT OF GEN PLANT EQUIPMEN $1,737.23 $35,233.59 $42,000.00 $48,541.63 $42,000.00
E 603-49551-329 RTU/DATA TRANSFER PHONE LIN $6,287.38 $7,324.73 $6,560.00 $7,333.99 $6,560.00
E 603-49551-379 UTILITIES-ELECTRIC $15,912.97 $12,085.20 $16,890.00 $8,947.31 $16,890.00
E 603-49551-425 DEPRECIATION - GENERATORS $45,261.00 $97,189.68 $45,000.00 $18,859.45 $45,000.00
E 603-49551-539 FUEL OIL USED FOR GENERATION $5,590.15 $4,490.20 $7,400.00 $0.00 $7,400.00
49551 POWER PRODUCTION $74,788.73 $156,323.40 $117,850.00 $83,682.38 $117,850.00

49560 PLANT OPERATION
E 603-49560-101 SALARIES - REGULAR $7,284.70 $28,501.00 $0.00 $0.00 $0.00
E 603-49560-102 SALARIES - OVERTIME $2,190.13 $0.00 $0.00 $0.00 $0.00
E 603-49560-121 PERA - EMPLOYER SHARE $4,828.30 $0.00 $0.00 $0.00 $0.00
E 603-49560-122 FICA - EMPLOYER SHARE $4,198.59 $0.00 $0.00 $0.00 $0.00
E 603-49560-129 Pension Expense -$11,474.00 $9,816.00 $0.00 $0.00 $0.00
E 603-49560-130 INSURANCE - MED/DENT/LIFE/DIS $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49560-160 PERA PENSION EXPENSE GASB 68 $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49560-210 OPERATING SUPPLIES & EXPENSE $3,554.40 $2,932.72 $4,000.00 $284.85 $4,000.00
E 603-49560-223 BUILDING REPAIR SUPPLIES $0.00 $0.00 $0.00 $185.00 $0.00
E 603-49560-240 SMALL TOOLS & MINOR EQUIPME $81.59 $185.62 $500.00 $1,172.46 $500.00
E 603-49560-383 UTILITIES-NATURAL GAS $1,587.82 $927.54 $1,800.00 $1,024.61 $1,800.00
E 603-49560-420 DEPRECIATION $6,564.00 $6,498.00 $7,000.00 $3,991.55 $7,012.00
49560 PLANT OPERATION $18,815.53 $48,860.88 $13,300.00 $6,658.47 $13,312.00

49570 DISTRIBUTION
E 603-49570-101 SALARIES - REGULAR $99,801.62 $0.00 $0.00 $0.00 $0.00
E 603-49570-102 SALARIES - OVERTIME $15,739.04 $0.00 $0.00 $0.00 $0.00
E 603-49570-118 SALARIES - TRANSMISSION WORK $58,220.85 $0.00 $0.00 $0.00 $0.00
E 603-49570-121 PERA - EMPLOYER SHARE $10,432.39 $0.00 $0.00 $0.00 $0.00
E 603-49570-122 FICA - EMPLOYER SHARE $10,452.59 $0.00 $0.00 $0.00 $0.00
E 603-49570-130 INSURANCE - MED/DENT/LIFE/DIS $72,183.76 $281.69 $0.00 $27.68 $0.00
E 603-49570-131 EMPLOYER H.S.A.EXPENSE $4,312.50 $0.00 $0.00 $810.00 $0.00
E 603-49570-142 UNEMPLOYMENT COMPENSATION $0.00 $1,255.15 $0.00 $0.00 $0.00
E 603-49570-209 TRUCK REPAIRS & INSPECTIONS $900.49 $8,774.88 $2,000.00 $4,578.18 $5,000.00
E 603-49570-212 MOTOR FUELS, LUBES, ADDITIVE $5,817.58 $7,698.25 $8,000.00 $4,824.92 $8,000.00
E 603-49570-220 REPAIR & MAINTENANCE SUPPLIE $1,450.95 $12,917.04 $15,000.00 $2,169.66 $15,000.00
E 603-49570-228 DISTRIB EXPENSE - MATERIALS -$166,917.02 $241,208.23 $11,000.00 $17,473.26 $15,000.00
E 603-49570-378 UTILITIES-WATER CHARGES $401.55 $2,791.66 $500.00 $238.00 $500.00
E 603-49570-379 UTILITIES-ELECTRIC $933.55 $855.71 $1,000.00 $393.19 $1,000.00
E 603-49570-383 UTILITIES-NATURAL GAS $834.57 $627.33 $1,000.00 $991.73 $1,000.00
E 603-49570-385 UTILITIES-SEWER CHARGES $676.19 15
$932.86 $900.00 $596.56 $900.00
E 603-49570-389 STREET LIGHT REPAIRS $1,965.32 $0.00 $8,000.00 $0.00 $8,000.00
76
11/20/25 3:32 PM
Page 6
2024 2025 2025 2026
Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget
E 603-49570-402 REPAIRS & EXP - SUBSTATION $0.00 $12,466.30 $20,000.00 $27,798.90 $25,000.00
E 603-49570-414 OSHA/SAFETY CLOTH. & EQUIP $5,076.61 $11,192.34 $12,000.00 $9,879.26 $12,000.00
E 603-49570-420 DEPRECIATION $52,750.00 $0.00 $52,000.00 $0.00 $52,000.00
E 603-49570-439 GOPHER STATE ONE - LOCATES $442.30 $527.22 $1,000.00 $306.72 $1,000.00
E 603-49570-490 DONATIONS $1,000.00 $500.00 $2,000.00 $500.00 $2,000.00
49570 DISTRIBUTION $176,474.84 $302,028.66 $134,400.00 $70,588.06 $146,400.00

49580 CUSTOMER ACCOUNTS
E 603-49580-101 SALARIES - REGULAR $859.71 $0.00 $0.00 $0.00 $0.00
E 603-49580-102 SALARIES - OVERTIME $407.80 $0.00 $0.00 $0.00 $0.00
E 603-49580-112 SALARIES - ADMIN $27,058.92 $0.00 $0.00 $0.00 $0.00
E 603-49580-113 SALARIES - METER READING $990.64 $0.00 $0.00 $0.00 $0.00
E 603-49580-121 PERA - EMPLOYER SHARE $1,442.10 $0.00 $0.00 $0.00 $0.00
E 603-49580-122 FICA - EMPLOYER SHARE $2,006.52 $0.00 $0.00 $0.00 $0.00
E 603-49580-130 INSURANCE - MED/DENT/LIFE/DIS $0.00 $0.00 $0.00 $0.00 $0.00
49580 CUSTOMER ACCOUNTS $32,765.69 $0.00 $0.00 $0.00 $0.00

49590 ELECTRIC - GENERAL
E 603-49590-100 SALARIES - PART TIME $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49590-101 SALARIES - REGULAR $304.00 $238,097.61 $335,000.00 $143,671.89 $161,170.00
E 603-49590-102 SALARIES - OVERTIME $0.00 $18,770.87 $45,000.00 $19,747.23 $45,000.00
E 603-49590-112 SALARIES - ADMIN $0.00 $23,452.29 $70,000.00 $28,252.57 $51,840.00
E 603-49590-115 SALARIES - COMMISSIONER FEES $3,592.00 $2,776.49 $850.00 $0.00 $4,430.00
E 603-49590-121 PERA - EMPLOYER SHARE $0.00 $21,705.44 $30,000.00 $20,319.31 $19,350.00
E 603-49590-122 FICA - EMPLOYER SHARE $170.06 $23,280.17 $30,000.00 $15,439.26 $20,080.00
E 603-49590-130 INSURANCE - MED/DENT/LIFE/DIS $0.00 $111,111.39 $95,000.00 $79,117.48 $97,930.00
E 603-49590-131 EMPLOYER H.S.A.EXPENSE $0.00 $10,548.78 $15,000.00 $7,171.88 $15,000.00
E 603-49590-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $1,150.00
E 603-49590-142 UNEMPLOYMENT COMPENSATION $0.00 $0.00 $0.00 $245.93 $0.00
E 603-49590-150 INSURANCE - WORKERS COMP $3,630.78 $4,208.54 $4,400.00 $3,503.25 $2,440.00
E 603-49590-200 OFFICE SUPPLIES $2,654.94 $1,317.49 $1,500.00 $39.69 $1,500.00
E 603-49590-201 MAINT CONT/SUPPORT/WARRANT $1,850.13 $1,862.99 $1,775.00 $2,121.20 $2,500.00
E 603-49590-202 BILLING SUPPLIES $2,858.36 $1,507.18 $2,300.00 $1,462.19 $2,300.00
E 603-49590-210 OPERATING SUPPLIES & EXPENSE $830.23 $4,038.68 $2,500.00 $8,568.59 $10,000.00
E 603-49590-211 CLEANING SUPPLIES $0.00 $7.59 $0.00 $0.00 $0.00
E 603-49590-240 SMALL TOOLS & MINOR EQUIPME $0.00 $2,596.73 $5,000.00 $1,362.99 $5,000.00
E 603-49590-301 AUDITING $32,768.98 $13,998.87 $12,000.00 $13,031.68 $13,000.00
E 603-49590-302 SAFETY CLASS/DRUG & ALCOHOL $4,324.31 $6,619.10 $6,500.00 $3,634.50 $6,500.00
E 603-49590-303 ENGINEERING $0.00 $0.00 $0.00 $1,500.00 $0.00
E 603-49590-304 LEGAL $3,038.17 $173.25 $2,000.00 $2,539.12 $2,000.00
E 603-49590-309 COMPUTER SUPPORT $0.00 $1,475.73 $0.00 $2,469.97 $2,500.00
E 603-49590-311 CONFERENCE & TRAINING $3,759.94 $18,053.54 $15,000.00 $16,226.66 $15,000.00
E 603-49590-321 UTILITIES-PHONE/INTERNET/CAB $977.29 $2,534.72 $2,000.00 $3,011.77 $2,000.00
E 603-49590-322 POSTAGE/MAILING MACHINE $6,101.15 $10,908.31 $7,000.00 $9,056.59 $7,000.00
16
E 603-49590-324 OUTSIDE SERVICES $47,086.40 $4,816.87 $6,500.00 $8,903.44 $6,500.00 77
11/20/25 3:32 PM
Page 7
2024 2025 2025 2026
Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget
E 603-49590-331 TRAVEL EXPENSE $0.00 $73.70 $0.00 $122.62 $0.00
E 603-49590-335 MISC BANK CHARGES $495.96 $957.80 $500.00 $303.91 $500.00
E 603-49590-339 PAY PAL/SQUARE FEES $15,854.74 $73.06 $500.00 $24.10 $500.00
E 603-49590-360 INSURANCE - PROPERTY/LIABILIT $66,505.99 $82,283.70 $80,000.00 $80,780.10 $89,010.00
E 603-49590-420 DEPRECIATION $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49590-430 MISCELLANEOUS $27,221.29 $2,218.87 $1,500.00 $3,996.13 $3,000.00
E 603-49590-432 BAD DEBT EXPENSE $197.24 $9,482.14 $1,500.00 $3,871.51 $4,000.00
E 603-49590-433 DUES AND SUBSCRIPTIONS $3,443.19 $5,396.55 $5,000.00 $3,509.00 $5,000.00
E 603-49590-434 REG.COMPL. LIC REPORT REQUIR $531.25 $351.86 $550.00 $7,122.36 $10,000.00
E 603-49590-435 CMMPA DUES $18,000.00 $18,252.00 $20,000.00 $12,000.00 $20,000.00
E 603-49590-505 GIS Operation and Maintenance $0.00 $14,349.57 $5,000.00 $0.00 $5,000.00
E 603-49590-719 TRANSFER-INTERFUND $0.00 $0.00 $0.00 $0.00 $36,147.00
E 603-49590-726 SHARED FAC & SERV EXP TO CITY $50,000.00 $60,000.00 $65,000.00 $0.00 $65,000.00
49590 ELECTRIC - GENERAL $296,196.40 $717,301.88 $868,875.00 $503,126.92 $732,347.00

49595 CONSERVATION IMPROVE PROG-CIP
E 603-49595-316 CONSERVATION - RESIDENTIAL $3,380.14 $3,498.33 $3,500.00 $3,820.00 $3,500.00
E 603-49595-317 CONSERVATION - IND/COMMERCI $7,226.85 $1,510.00 $7,500.00 $0.00 $7,500.00
E 603-49595-336 CONSERVATION-ADMIN COSTS $500.00 $0.00 $500.00 $0.00 $500.00
49595 CONSERVATION IMPROVE PROG-CIP $11,106.99 $5,008.33 $11,500.00 $3,820.00 $11,500.00

49600 NON-OPERATING
E 603-49600-603 BOND PRINCIPAL - 2023A BOND $0.00 $0.00 $0.00 $0.00 $0.00
E 603-49600-611 BOND INTEREST $15.84 $0.00 $0.00 $0.00 $0.00
E 603-49600-613 INTEREST EXP - METER DEPOSIT $0.00 $1,409.35 $0.00 $0.00 $0.00
E 603-49600-741 CAPITAL OUTLAY - ENTERPRISE F $0.00 $0.00 $0.00 $81,716.69 $0.00
49600 NON-OPERATING $15.84 $1,409.35 $0.00 $81,716.69 $0.00

49700 OPERATING TRANSFERS OUT
E 603-49700-727 TRANSFER TO CITY - LIEU OF TAX $62,937.01 $66,083.71 $65,000.00 $24,228.81 $65,000.00
49700 OPERATING TRANSFERS OUT $62,937.01 $66,083.71 $65,000.00 $24,228.81 $65,000.00
603 ELECTRIC $1,582,040.15 $2,255,479.44 $2,360,925.00 $1,400,573.50 $2,236,409.00

605 STORM SEWER

43251 STORM SEWER UTIL & MAINT
E 605-43251-101 SALARIES - REGULAR $12,638.80 $17,587.77 $16,300.00 $7,284.17 $15,570.00
E 605-43251-102 SALARIES - OVERTIME $64.40 $342.20 $3,000.00 $54.32 $3,000.00
E 605-43251-121 PERA - EMPLOYER SHARE $1,016.50 $1,214.45 $10,000.00 $606.29 $1,390.00
E 605-43251-122 FICA - EMPLOYER SHARE $86.66 $2,263.64 $10,500.00 -$130.93 $1,420.00
E 605-43251-129 Pension Expense -$7,802.00 -$17,333.00 $0.00 $0.00 $0.00
E 605-43251-130 INSURANCE - MED/DENT/LIFE/DIS $5,404.31 $5,356.72 $8,000.00 $4,603.49 $6,100.00
E 605-43251-131 EMPLOYER H.S.A.EXPENSE $1,078.13 $750.01 $1,000.00 $623.07 $1,500.00
E 605-43251-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $80.00
E 605-43251-142 UNEMPLOYMENT COMPENSATION $0.00 $6.24 $0.00 $0.00 $0.00
E 605-43251-150 INSURANCE - WORKERS COMP $257.73
17
$459.10 $0.00 $237.10 $250.00 78
11/20/25 3:32 PM
Page 8
2024 2025 2025 2026
Account Last Dim Descr 2023 Amt Amt Budget YTD Amt Budget
E 605-43251-212 MOTOR FUELS, LUBES, ADDITIVE $1,416.42 $1,217.28 $1,500.00 $408.67 $1,500.00
E 605-43251-307 CONTRACT SERVICES $0.00 $0.00 $0.00 $0.00 $12,810.00
E 605-43251-360 INSURANCE - PROPERTY/LIABILIT $347.05 $307.50 $300.00 $247.10 $370.00
E 605-43251-400 REPAIRS AND MAINT $6,014.09 $15,234.50 $5,000.00 $930.03 $5,000.00
E 605-43251-420 DEPRECIATION $52,031.00 $53,777.87 $100,000.00 $45,769.70 $53,778.00
E 605-43251-432 BAD DEBT EXPENSE $0.00 -$11.19 $0.00 $0.00 $0.00
E 605-43251-501 CAPITAL OUTLAY $0.00 $0.17 $0.00 $0.00 $0.00
E 605-43251-603 BOND PRINCIPAL - 2023A BOND $0.00 $0.00 $0.00 $0.00 $0.00
E 605-43251-604 BOND PRINCIPAL - 2020A BOND $0.00 -$0.31 $29,350.00 $29,349.90 $32,157.28
E 605-43251-606 CAPITAL LEASE PRINCIPAL $0.06 $0.00 $0.00 $0.00 $0.00
E 605-43251-608 BOND PRINCIPAL - 2016 FIRST ST $0.00 $0.00 $1,260.00 $1,260.00 $1,323.00
E 605-43251-611 BOND INTEREST $30.43 -$255.00 $0.00 $0.00 $9,207.50
E 605-43251-614 BOND INTEREST 2016 FIRST STR $529.15 $237.04 $464.00 $463.05 $463.05
E 605-43251-615 BOND INTEREST - 2020A BOND $10,647.18 $13,565.95 $12,735.31 $12,735.31 $12,427.45
E 605-43251-619 CAPITAL LEASE INTEREST $6,511.25 $0.00 $0.00 $0.00 $0.00
43251 STORM SEWER UTIL & MAINT $90,271.16 $94,720.94 $199,409.31 $104,441.27 $158,346.28

43256 SEWER
E 605-43256-505 GIS Operation and Maintenance $0.00 $0.00 $0.00 $0.00 $0.00
43256 SEWER $0.00 $0.00 $0.00 $0.00 $0.00

47000 DEBT SERVICE
E 605-47000-602 DISCOUNT AMORTIZATION -$1,275.00 -$1,275.00 $0.00 $0.00 $0.00
47000 DEBT SERVICE -$1,275.00 -$1,275.00 $0.00 $0.00 $0.00
605 STORM SEWER $88,996.16 $93,445.94 $199,409.31 $104,441.27 $158,346.28

$2,608,464.30 $3,386,204.34 $3,973,504.70 $2,444,556.27 $3,938,082.48

18
79