What happened
- Special meeting was noticed as a closed session under Minn. Stat. 13D.05, subd. 2(b) regarding allegations against employee Brian Homeier
- Attorney Scott Riggs advised that a closed session was not necessary
- Brian Homeier submitted his resignation effective January 28, 2026, and the separation agreement was accepted
- Resolution 2026-06 Separating the Employment of Brian Homeier from the City of Kenyon was adopted 4-0-0
- Motion to adopt by Sjolander, seconded by Kirchmann
- Council Member Mary Bailey was absent; four members present
- Meeting called to order at 6:08 p.m. and adjourned at 6:27 p.m.
- Adjournment motion by Brunner, seconded by Helgeson, carried 4-0-0
- Minutes appeared in both the February 10 and March 10, 2026 council packets; the February 10 regular meeting was cancelled for lack of a quorum
What was asked 24 raised · 10 settled
Every question, assignment, pending figure and unsourced claim from this meeting, quoted from the record, each checked against the county, census, listing, bid and budget data we hold.
The City of Kenyon is seeking the City Council's approval to hire 2 part-time Administrative Assistants... MOTION NEEDED NEEDED TO APPROVE THE HIRE
Old Business item seeking council approval of two part-time administrative support hires for the City Administrator and staff.
Both hires were approved. On April 12 2026 the council voted 4-0-0 on a motion by Helgeson seconded by Bailey to hire Rachel Goven and Heather DeWitz as part-time Administrative Assistants at 23.00 dollars per hour. Goven resigned effective August 7 2026 and the position was reposted with an August 25 deadline.
4-12-26 Council packet · taken up again 2026-04-12
Administrator Lehner will give an update on the position.
Old Business agenda item on filling the administrative assistant position.
The position had been reposted after the selected candidate declined the offer, with a new application deadline at the end of January 2026. The recruitment ended April 12 2026 with the hire of two part-time assistants rather than one. The same update records that Brittni Schmitz left her part-time city office job over ineligibility for cost of living and step increases and the new Minnesota Family Leave payroll deduction.
3-10-26 Council Packet Updated / 4-12-26 Council packet · taken up again 2026-04-12
2025 Presentation - to be updated
Last year's Northland presentation was attached for reference to the CIP planning item, with every slide flagged as needing an update.
A refreshed presentation was delivered on March 10 2026. It updates the 2021 Northland financial management plan using Bolton and Menk's 2025 Infrastructure Management Plan figures and carries estimated property taxes for debt service and the effect on utility revenues. Council was told last year's presentation was attached only for reference as the process got started.
3-10-26 Council Packet Updated · taken up again 2026-03-10
Variance due to change in recording utility receipts following staff turnover. Revenue will be adjusted in the subsequent audit. ② Variance due to interest allocation not including the sewer fund in previous months. This was resolved in Q4. ③ Variance due to more hours paid in June-August payrolls in current year. ④ Variance due to more additions to capital in 2024 than deletions. 15 32 City of Kenyon, Minnesota Statement of Revenues and Expenditures - Budget and Actual - Electric Fund (Unaudited) For the Nine
Sewer fund shows only $98,488 of charges for services (22.74% of prior year) and storm water $20,368 (26.75%) due to a recording change.
The correction was made. By the June 9 2026 report the comment reads that the prior year variance came from the change in recording sewer revenues and that current year revenues are consistent with the current year budget. The misrecording had left sewer charges for services at 98,488 dollars, 22.74 percent of the prior year, and storm water at 20,368 dollars, 26.75 percent.
6.9.26 Council Packet Agenda · taken up again 2026-06-09
XI.A Agenda Item Summary CITY COUNCIL AGENDA ITEM REPORT DATE: February 10, 2026 SUBMITTED BY: Holli Gudknecht, Administration ITEM TYPE: New Business AGENDA SECTION: NEW BUSINESS SUBJECT: 2025 3rd Quarter Financial Report - Abdo Jessi from Abdo will review this report at the meeting.
The quarterly report presentation was listed for February 10 and again for March 10 after the February meeting was cancelled.
Jessi Sturtz of Abdo reviewed the 2025 third quarter financial report on April 12 2026 and the council accepted it 4-0-0 on a motion by Bailey seconded by Kirchmann. The report was three meetings late because the February 10 2026 meeting was cancelled. Quarterly reporting then caught up, with the first quarter 2026 report accepted July 14 2026 and the second quarter report accepted September 8 2026.
4-12-26 Council packet · taken up again 2026-04-12
Variance due to interest allocation not including the sewer fund in previous months. This was resolved in Q4. ③ Variance due to more hours paid in June-August payrolls in current year. ④ Variance due to more additions to capital in 2024 than deletions. 15 32 City of Kenyon, Minnesota Statement of Revenues and Expenditures - Budget and Actual - Electric Fund (Unaudited) For the Nine Months Ended September 30, 2025 Amount YTD CY as a 2025 Annual Amount YTD YOY Variance PY Percent of PY C Budget 9/30/2025 9/30/2025
Sewer fund interest earnings showed zero against budget in the Q3 statements.
The allocation was fixed. The June 9 2026 report records that the prior year variance exists because the sewer fund has interest allocated in the current year. Through September 2025 the sewer fund had earned zero of a budgeted 50,000 dollars in interest.
6.9.26 Council Packet Agenda · taken up again 2026-06-09
Water System - Replace Small Diam. Cast Iron Pipe - 6th Street, Bullis Street - Inventory/Replace Lead Service Lines
Water system goals in the infrastructure management plan summary.
The lead service line work became a funded project. Kenyon is on the Public Facilities Authority 2026 Part B drinking water revolving fund list with 36 services based on 2025 data, but 45 known lead or galvanized services now exist, and the 2026 funding approval was capped at 900,000 dollars against the 36 count. The program offers up to 100 percent grant to 25,000 dollars per service, and on September 8 2026 the council took up the Bolton and Menk design scope and fee.
The city's approved lead line funding rests on 36 services while its own count of lead or galvanized services has risen to 45, a 25 percent shortfall in covered work.
9-8-26 Council Packet · taken up again 2026-09-08
VI.A Agenda Item Summary CITY COUNCIL AGENDA ITEM REPORT DATE: February 10, 2026 SUBMITTED BY: Holli Gudknecht, Administration ITEM TYPE: Miscellaneous AGENDA SECTION: PRESENTATIONS/PUBLIC HEARINGS RECOGNITIONS/PROCLAMATIONS SUBJECT: School Bus Driver Appreciation Day Proclamation - February 18, 2026 SUGGESTED ACTION: Mayor Kirchmann will read the proclamation.
Annual recognition item placed on the February 10, 2026 agenda, which was cancelled.
The proclamation was not read on schedule. The February 10 2026 meeting at which Mayor Kirchmann was to read it was cancelled in advance for anticipated lack of a quorum, and the School Bus Driver Appreciation Day item does not reappear on the March 10 2026 agenda in our records. Only the January and February financial reports carried forward.
3-10-26 Council Packet Updated · taken up again 2026-03-10
The regular meeting of the Kenyon City Council scheduled for February 10, 2026 at 7:00 p.m. at Kenyon City Hall was cancelled in advance due to an anticipated lack of a quorum.
The Q3 Abdo report and other February agenda items reappear on the March 10, 2026 agenda.
The cancellation is confirmed in the March 10 2026 packet, which records the February 10 2026 meeting as cancelled in advance for anticipated lack of a quorum. The deferred financial work returned on March 10 as the combined January and February 2026 financial reports and payment of claims. The Abdo third quarter report slipped further and was not presented until April 12 2026.
3-10-26 Council Packet Updated · taken up again 2026-03-10
Monthly city recycling expense not budgeted for 2025. ⑦ Less hours worked in parks department than budgeted. ⑧ Budgeted transfers made for 2025. 7 24 City of Kenyon, Minnesota Unaudited Cash Balances by Fund September 30, 2024, December 31, 2024 and September 30, 2025 PY Quarter PY Ending Quarter Ending YTD Change YTD Change % Balance Balance Balance C 9/30/2025 9/30/2025 9/30/2024 12/31/2024 9/30/2025 General $ 441,948 $ 581,583 $ 223,585 $ (357,998) -61.56% ① Capital Outlay 439,798 569,450 718,544 149,094
Recycling shows $38,630 expended against a $0 budget in the General Fund.
The city budgeted for recycling starting the following year. Full year 2025 recycling came in at 50,205 dollars against a zero budget, above the 38,630 dollars reported through September, and 2024 had run 46,214.06 dollars. The 2026 budget carries 46,500 dollars and the 2027 budget 51,000 dollars, so the line is now funded.
9-8-26 Council Packet · taken up again 2026-09-08
No Official Action – please send input on any projects you'd like considered for addition, prioritization, or other planning which may affect future spending.
Kickoff of the capital finance and improvement plan update, with large infrastructure and parks/recreation projects on the 5- to 10-year outlook.
No written project suggestions from council members appear anywhere in our records. The same request for input was still open on March 10 2026, and on April 12 2026 Olinger was still describing the cost and priority update as something the engineers would like to do. The council's own submissions or a compiled project list would settle it.
3-10-26 and 4-12-26 Council Packets
March Update costs for existing projects (previously listed on CIP) Develop initial list of projects for analysis
Proposed schedule for the capital finance and improvement plan update.
The March step was not completed on time. On April 12 2026 Engineer Olinger was still telling the council that Bolton and Menk would like to update the costs and priority of the items on the capital finance and improvement plan, and no updated cost table or draft project list reaches our records. The finished cost update would settle it.
4-12-26 Council packet
April Engage city financial advisor to analyze tax & utility rate Identify other funding sources
Step two of the proposed CIP/CFP update schedule.
No April 2026 engagement of the city financial advisor appears in our records. The only financial advisor work we can document in 2026 is Northland Securities analyzing tax increment for the Sunset Home project, where Northland recommended 800,000 dollars in assistance against Rebound's 1,855,000 dollar request. The engagement letter and a rate impact analysis tied to the new project list would settle it.
KENYON_INCENTIVES.md / 6.9.26 Council Packet
May Finalize Draft project list at staff & committee levels June/July CIP/CFP work session and adoption
Proposed timeline for finalizing and adopting the updated capital finance and improvement plan.
The June and July calendar went to the budget, not the capital plan. The timeline adopted in the June 9 2026 packet runs Abdo and Lehner meeting department heads June 16, a budget work session July 14, a second one August 11 if needed, preliminary budget and levy adoption September 8 and enterprise fund budgets October 13, with no capital improvement plan work session in it. No adopted capital finance and improvement plan reaches our records.
6.9.26 Council Packet Agenda
Variance due to $42k paid to IRS for 941 corrections from 2023 and 2024, various repairs and maintenance, and subscriptions to Granicus and Catalis. ⑤ Variance due to change in account coding for employee's wages and benefits, seal coat project in the current year, and purchase of 2025 Bobcat T66. ⑥ Monthly city recycling expense not budgeted for 2025. ⑦ Less hours worked in parks department than budgeted. ⑧ Budgeted transfers made for 2025. 7 24 City of Kenyon, Minnesota Unaudited Cash Balances by Fund September
Explanation for General Government expenditures running at 179.34% of YTD budget.
The 42,000 dollar figure is repeated verbatim in both the February 10 and March 10 2026 packets as one of three causes of the General Government overage, alongside repairs and maintenance and the Granicus and Catalis subscriptions. Our own technology file confirms the auditor flagged Granicus and Catalis as an unbudgeted 2025 variance, with Granicus Peak Agenda Management costing 4,530.03 dollars in June 2025. The IRS notices themselves are not in our holdings.
3-10-26 Council Packet Updated / KENYON_IT_SPEND.md
Living Document (Last formal updates 2020 & 2022) Need to update street ratings Incorporate other systems, departments, needs Recommend formal update in next year or two
The IMP is described as a living document last formally updated in 2020 and 2022.
No formal Infrastructure Management Plan update was adopted through September 8 2026. The March 10 2026 packet still carries the same slide calling the plan a living document last formally updated in 2020 and 2022 and recommending a formal update in the next year or two. The related water supply plan was also still unfinished, with Bolton and Menk proposing in September 2026 to address the DNR comments first raised in 2019.
3-10-26 Council Packet Updated / 9-8-26 Council Packet
Based upon the City's current rate structure, future increases to water rates may be minimal. The City and Northland should continue to monitor as new projects are considered.
Rate analysis concluded future utility rate increases may be minimal or unnecessary under the current structure.
The monitoring commitment has not produced a new rate study in our records. What the March 10 2026 presentation adds is the debt service each utility must carry from the proposed 2025 bonds between 2027 and 2046: about 78,600 dollars a year for water, 40,300 dollars for sewer and 13,800 dollars for storm water, a combined 132,700 dollars a year. On those figures Northland judged water increases may be minimal and sewer and storm water increases may not be necessary.
3-10-26 Council Packet Updated
All figures are estimated and stated in present value (today's dollars) estimates.
The capital improvement and debt plan projects a 2028 bond issue of about $2,510,000.
Three of the four 2028 figures are confirmed by the March 10 2026 packet: 615,000 dollars water, 477,000 dollars sanitary sewer and 477,000 dollars storm water, each paired with a 2025 companion amount of 1,037,546 dollars, 526,814 dollars and 180,216 dollars. The 876,000 dollar street figure is not confirmed anywhere in our records. The four 2028 items total 2,445,000 dollars, which is 65,000 dollars short of the roughly 2,510,000 dollar bond issue the plan projects for that year.
3-10-26 Council Packet Updated
State/County Projects - Partnering = Cost & Flexibility - Hwy 60 (2031)
Infrastructure goals slide lists state/county projects as partnering opportunities.
The city was still preparing for the Highway 60 project as of May 2026 but has no confirmed schedule or cost share. On May 12 2026 the council approved the Visu-Sewer quote to televise sanitary mains inside the state right of way so the city can decide whether its utility replacement must ride along with the state project. The MnDOT and county project schedule and a cost split agreement would settle it.
The capital plan slide dates the Highway 60 project to 2031 while the engineer told the council on May 12 2026 that reconstruction is expected in 2030 or later.
KENYON_BIDS.md / 5-12-26 Council Packet Updated · taken up again 2026-05-12
Sanitary Sewer - Prioritize I & I Reduction - Continue replace/rehab clay pipe - Sump Pump Program (Future) - Detailed Sewer Televising/Review - Treatment Plant Considerations
Sanitary sewer goals aimed at inflow and infiltration reduction.
The sump pump program remains a future item. The identical sanitary sewer goals list reappears verbatim in the March 10 2026 packet with the sump pump program still marked future, and no ordinance or program design reaches our records through September 2026. A council decision and a drafted program would settle it.
3-10-26 Council Packet Updated
Total Cash and Investments $ 12,637,004 $ 10,421,344 $ 2,215,660 The investment type is as follows: Increase/ 09/30/2025 12/31/2024 (Decrease) Checking $ 403,838 $ 374,325 $ 29,513 Money Market 8,742,067 8,067,795 674,272 Brokered CD 114,029 109,974 4,055 Cash 265 0 265 Certificate of Deposit 3,370,805 1,863,250 1,507,555 Petty Cash 3,000 3,000 0 Cash in ATM Machine 3,000 3,000 0 Total Investments $ 12,637,004 $ 10,421,344 $ 2,215,660 3 20 General Fund Cash Balances $1,500,000 $1,000,000 Current Year $500,000
Cash and investment summary in the compiled, unaudited Q3 report.
Abdo states it reconciled all bank accounts through September 30 2025 and reviewed activity in all funds, but labels every figure unaudited, and we hold no bank or investment statements. The reported 2,215,660 dollar rise from 10,421,344 dollars to 12,637,004 dollars is a 21.3 percent increase in nine months. The audited 2025 financial statements would settle it.
3-10-26 Council Packet Updated
Decrease in cash balance due to transfers to other funds out of the general fund, street maintenance expenses, Bobcat T66 purchase, IRS payment, and insurance expenses throughout the current year. ② Increase in cash due to budgeted interfund transfer. ③ Variance due to purchase of fire truck in the current year. ④ Variance due to increase in insurance premiums and wages and benefits for library employees. ⑤ Decrease in cash due to bond principal and interest payment. ⑥ Increase in cash due to 2025 bond proceeds. 9
Explanation of fund cash balance changes greater than $50,000 and 20%.
The explanation is repeated verbatim in the February 10 and March 10 2026 packets and names five causes, transfers out, street maintenance, the Bobcat T66, the IRS payment and insurance. A 61.56 percent fall to 223,585 dollars implies a starting general fund cash balance near 581,600 dollars, so the fund lost roughly 358,000 dollars in nine months. The general fund ledger detail is not in our holdings.
3-10-26 Council Packet Updated
Weighted average Rate of return 2.14% 9/30/2025 Average Maturity (years) 0.22 9/30/2025 Market Value Market Value Market Value Investment Type 9/30/2025 4% Money Market Money Market $ 8,616,525.51 Brokered CD 114,028.63 Brokered CD Cash 125,806.92 26% Certificate of Deposit 3,370,804.21 Cash Petty Cash 3,000.00 Certificate of Cash in ATM Machine 3,000.00 Deposit Checking 499,230.73 Petty Cash 1% $ 12,732,396.00 1% Cash in ATM 68% Machine Checking KSSB O/S Deposits $ 415.13 O/S Checks (123,487.75) KMU O/S Deposits
Schedule of investments compares city returns against benchmark U.S. Treasury yields.
The investment schedule supports the short maturity but not a benchmark comparison. At September 30 2025 the city held 12,727,717.07 dollars at unadjusted value against 12,732,396.00 dollars market value, a variance of 4,678.93 dollars, and 9,361,588.04 dollars of that, 73.6 percent, sat in current maturities. Only 408,393.44 dollars, 3.2 percent, was out past five years, which is consistent with a 0.22 year average maturity. The Treasury yield table used as the benchmark is referenced but not held.
3-10-26 Council Packet Updated
City of Kenyon, Minnesota Outstanding Debt as of June 2, 2025
Review of the City of Kenyon's existing debt in the capital and debt planning presentation.
The Series 2025A issue is confirmed at 3,165,000 dollars, dated July 9 2025, callable 2 1 2033, maturing 2 1 2046 at 2.95 to 4.45 percent, financing street, water, sewer and storm water improvements. We hold no updated schedule of the other eight issues past June 2 2025. The city's 2025 budget also shows 1,325,000 dollars of general obligation bond proceeds booked to the 2025 street project fund.
A schedule stated as of June 2 2025 cannot include the Series 2025A bonds as outstanding, since those bonds are dated July 9 2025, five weeks later.
3-10-26 Council Packet Updated / 9-8-26 Council Packet
Decisions 2 motions
| Motion | Moved / seconded | Vote |
|---|---|---|
| Adopt Resolution 2026-06 | Sjolander / Kirchmann | 4-0-0 |
| Adjourn meeting at 6:27 pm | Brunner / Helgeson | 4-0-0 |
Who did what
| Person | At this meeting |
|---|---|
| Don Kirchmann Mayor | Called the meeting to order at 6:08 pm and seconded the motion to adopt Resolution 2026-06 |
| Lee Sjolander Council Member | Moved to adopt Resolution 2026-06 |
| Elana Brunner Council Member | Moved to adjourn the meeting at 6:27 pm |
| Kim Helgeson Council Member | Seconded the motion to adjourn |
| Mary Bailey Council Member | Absent |
| Scott Lehner City Administrator | Issued the meeting notice and recommended approval of the separation resolution |
| Scott Riggs Attorney | Stated that a closed session was not necessary and recommended approval of the separation resolution |
| Holli Gudknecht Deputy City Clerk | Present; recorded and signed the minutes |
| Brian Homeier Employee subject of the meeting | Submitted his resignation effective January 28, 2026; separation agreement accepted |
| Sjoblom Police Chief | Present at the meeting |
Organizations named: City of Kenyon
Figures
| Amount | What |
|---|---|
| $12,732,396.00 | CD 114,028.63 114,028.63 - $ 574,877.25 $ (614,200.64) $ 0.00 $ 33,667.99 $ 12,727,717.07 $ 12,732,396.00 $ 4,678.93 KSSB $ 236,629.44 O/S Deposi |
| $12,727,717.07 | n City Brokered CD 114,028.63 114,028.63 - $ 574,877.25 $ (614,200.64) $ 0.00 $ 33,667.99 $ 12,727,717.07 $ 12,732,396.00 $ 4,678.93 KSSB $ 236,6 |
| $12,637,004 | 147 Petty Cash 3,000 3,000 0 Cash in ATM Machine 3,000 3,000 0 Total Cash and Investments $ 12,637,004 $ 10,421,344 $ 2,215,660 The investment |
| $12,637,003.52 | U $ 262,601.29 O/S Deposits 32,552.19 O/S Checks (4,872.05) 290,281.43 Reconciled Balance $ 12,637,003.52 10 27 City of Kenyon Attachment C Sched |
| $10,421,344 | h 3,000 3,000 0 Cash in ATM Machine 3,000 3,000 0 Total Cash and Investments $ 12,637,004 $ 10,421,344 $ 2,215,660 The investment type is as f |
| $10,003,144 | 8,311 541,939 801,512 259,573 47.90% ⑥ Liquor 148,614 179,734 181,769 2,035 1.13% Total $ 10,003,144 $ 10,421,344 $ 12,637,004 $ 2,215,660 2 |
| $10,000,000 | sted Maturities Market Value Market Value Variance Maturity 9/30/2025 9/30/2025 9/30/2025 $10,000,000 Current $ 9,361,588.04 $ 9,361,591.79 $ |
| $9,361,591.79 | Value Variance Maturity 9/30/2025 9/30/2025 9/30/2025 $10,000,000 Current $ 9,361,588.04 $ 9,361,591.79 $ 3.75 $9,000,000 < 1 year 1,832,243.40 |
| $9,361,588.04 | et Value Market Value Variance Maturity 9/30/2025 9/30/2025 9/30/2025 $10,000,000 Current $ 9,361,588.04 $ 9,361,591.79 $ 3.75 $9,000,000 < 1 ye |
| $9,000,000 | ty 9/30/2025 9/30/2025 9/30/2025 $10,000,000 Current $ 9,361,588.04 $ 9,361,591.79 $ 3.75 $9,000,000 < 1 year 1,832,243.40 1,831,997.60 (245 |
| $8,616,525.51 | et Value Market Value Market Value Investment Type 9/30/2025 4% Money Market Money Market $ 8,616,525.51 Brokered CD 114,028.63 Brokered CD Cash |
| $8,000,000 | 9,361,588.04 $ 9,361,591.79 $ 3.75 $9,000,000 < 1 year 1,832,243.40 1,831,997.60 (245.80) $8,000,000 $7,000,000 1-2 years 709,083.46 709,423 |
| $7,391,797.02 | OC $0.00 $0.00 $0.00 $0.00 0.00% Total GASB 34 $0.00 $0.00 $0.00 $0.00 0.00% Report Total $7,391,797.02 $5,885,666.65 -$1,183,450.69 $1,506,130 |
| $7,000,000 | 4 $ 9,361,591.79 $ 3.75 $9,000,000 < 1 year 1,832,243.40 1,831,997.60 (245.80) $8,000,000 $7,000,000 1-2 years 709,083.46 709,423.60 340.14 |
Said at the meeting
CLOSED MEETING: Pursuant to Minnesota Statutes, Section 13D.05, subdivision 2(b), to conduct a closed meeting (the meeting must be open at the request of the individual who is the subject of the meeting) to discuss preliminary consideration of allegations against an employee subject to its authority, Mr. Brian Homeier.
Meeting notice (Scott Lehner, City Administrator) · packet, verbatim
Attorney Riggs stated that a closed session was not necessary.
Minutes (Attorney Scott Riggs) · minutes, verbatim
Mr. Brian Homeier submitted his resignation effective January 28, 2026, and the separation agreement was accepted.
Minutes · minutes, verbatim
Attorney Riggs and Administrator Lehner recommended approval of the resolution regarding the separation of Mr. Homeier's employment from the City of Kenyon.
Minutes · packet, verbatim
Motion by Sjolander seconded by Kirchmann to adopt Resolution 2026-06. Motion carried 4-0-0.
Minutes · minutes, verbatim
Resolutions and ordinances
- Separating the Employment of Brian Homeier from the City of Kenyon Motion by Sjolander seconded by Kirchmann to adopt Resolution 2026-06Res. 2026-06
Full packet text (1k characters)
The minutes
Official minutes as adopted, from 2-10-26 Council Packet; text extracted from the PDF.
Council Meeting was duly held in the City Council chambers at 6:05 p.m. on the 28th day of January 2026.
- Present
- Mayor Don Kirchmann, Council Members Kim Helgeson, Lee Sjolander, and Elana Brunner
- Absent
- Mary Bailey
- Also present
- Administrator Scott Lehner, Holli Gudknecht, Attorney Scott Riggs, and Police Chief Sjoblom
The meeting was called to order by Mayor Kirchmann at 6:08 pm.
Discuss Preliminary Consideration of Allegations Against an Employee Subject to Its
Authority, Mr. Brian Homeier Attorney Riggs stated that a closed session was not necessary. Mr. Brian Homeier submitted his resignation effective January 28, 2026, and the separation agreement was accepted. Attorney Riggs and Administrator Lehner recommended approval of the resolution regarding the separation of Mr. Homeier's employment from the City of Kenyon.
Any Additional Discussion or Actions that must Occur or Any Council Votes Stemming from the Subject of the Closed Meeting, Including a Continuance of the Meeting Resolution 2026-06 Separating the Employment of Brian Homeier from the City of Kenyon
Motion by Sjolander seconded by Kirchmann to adopt Resolution 2026-06. Motion carried 4-0-0.
Other Related Matter
Nothing additional.
Adjournment
Motion by Brunner second by Helgeson to adjourn meeting at 6:27 pm. Motion carried 4-0-0.
__________________________________ Holli Gudknecht, Deputy City Clerk Donald Kirchmann, Mayor
AGENDA ITEM NO. VI.A
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: February 10, 2026
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: Miscellaneous
Agenda Section: Presentations / Public Hearings
RECOGNITIONS/PROCLAMATIONS
SUBJECT: School Bus Driver Appreciation Day Proclamation - February 18, 2026
SUGGESTED ACTION: Mayor Kirchmann will read the proclamation.
The city of Kenyon recognizes School Bus Appreciation day every year.
Attachments:
2026 School Bus Driver Appreciation.pdf
14 15 AGENDA ITEM NO. IX.A
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: February 10, 2026
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: **Financial
Agenda Section: Financial
SUBJECT: January 2026 Financial Reports and Payment of Claims
SUGGESTED ACTION: **These items were approved under the Consent Agenda
Attachments:
AGENDA ITEM NO. XI.A
Agenda Item Summary
CITY COUNCIL AGENDA ITEM REPORT
DATE: February 10, 2026
SUBMITTED BY: Holli Gudknecht, Administration
ITEM TYPE: New Business
Agenda Section: New Business
SUBJECT: 2025 3rd Quarter Financial Report - Abdo
Jessi from Abdo will review this report at the meeting.
SUGGESTED ACTION: FYI Only
Attachments:
Kenyon, City of -2025 3QTR Report 1.19.26.pdf
17 3rd Quarter Report
City of Kenyon Kenyon, Minnesota
As of September 30, 2025
January 19, 2026
Accountant'S Compilation Report
Honorable Mayor and City Council
City of Kenyon Kenyon, Minnesota
We have compiled the accompanying statement of revenues and expenditures for the General Fund and statements of revenues and expenses for the enterprise funds of the City of Kenyon as of September 30, 2025 for the quarter then ended. We have not audited or reviewed the accompanying financial statements and, accordingly, do not express an opinion or provide any assurance about whether the financial statements are in accordance with accounting principles generally accepted in the United States of America.
Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America and for designing, implementing, and maintaining internal control relevant to the preparation and fair presentation of the financial statements.
Our responsibility is to conduct the compilation in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. The objective of a compilation is to assist management in presenting financial information in the form of financial statements without undertaking to obtain or provide any assurance that there are no material modifications that should be made to the financial statements.
Management has elected to omit substantially all of the disclosures and the statement of cash flows required by accounting principles generally accepted in the United States of America. If the omitted disclosures and the statement of cash flows were included in the financial statements, they might influence the user's conclusions about the City's financial position, results of operations, and cash flows. Accordingly, the financial statements are not designed for those who are not informed about such matters.
Sincerely,
Abdo Financial Solutions
2 19 January 19, 2026
Honorable Mayor and City Council
City of Kenyon Kenyon, Minnesota
Dear Honorable Mayor and City Council:
We have reconciled all bank accounts through September 30, 2025 and reviewed activity in all funds. The following is a summary of our observations. All information presented is unaudited.
Cash and Investments
The City's cash and investment balances are as follows:
Increase/ 09/30/2025 12/31/2024 (Decrease) Checking $ 403,838 $ 374,325 $ 29,513 Investments 12,227,166 10,041,019 2,186,147 Petty Cash 3,000 3,000 0 Cash in ATM Machine 3,000 3,000 0
Total Cash and Investments $ 12,637,004 $ 10,421,344 $ 2,215,660
The investment type is as follows: Increase/ 09/30/2025 12/31/2024 (Decrease) Checking $ 403,838 $ 374,325 $ 29,513 Money Market 8,742,067 8,067,795 674,272 Brokered CD 114,029 109,974 4,055 Cash 265 0 265 Certificate of Deposit 3,370,805 1,863,250 1,507,555 Petty Cash 3,000 3,000 0 Cash in ATM Machine 3,000 3,000 0
Total Investments $ 12,637,004 $ 10,421,344 $ 2,215,660
3 20 General Fund Cash Balances
$1,500,000
$1,000,000
Current Year
$500,000 Prior Year 2 Prior Years PY Average 50% Reserve $0
($500,000)
($1,000,000) Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
4 21 Current short-term rates being offered by financial institutions have increased over the last two years as evidenced by the table of U.S. Treasury rates below. The U.S. Treasury rates provide a benchmark perspective for rate of return. Treasury Yield
1 mo 3 mo 6 mo 1 yr 2 yr 3 yr 5 yr 7 yr 10 yr 9/30/2020 0.08 0.10 0.11 0.12 0.13 0.16 0.28 0.47 0.69 12/31/2020 0.08 0.08 0.09 0.09 0.10 0.13 0.17 0.36 0.65 3/31/2021 0.01 0.01 0.03 0.05 0.07 0.16 0.35 0.92 1.40 6/30/2021 0.05 0.05 0.06 0.07 0.25 0.46 0.87 1.21 1.45 9/30/2021 0.07 0.04 0.05 0.09 0.28 0.53 0.98 1.32 1.52 12/31/2021 0.06 0.06 0.19 0.39 0.73 0.97 1.26 1.44 1.52 3/31/2022 0.17 0.52 1.06 1.63 2.28 2.45 2.42 2.40 2.32 6/30/2022 1.28 1.72 2.51 2.80 2.92 2.99 3.01 3.04 2.98 9/30/2022 2.79 3.33 3.92 4.05 4.22 4.25 4.06 3.97 3.83 12/30/2022 4.12 4.42 4.76 4.73 4.41 4.22 3.99 3.96 3.88 3/31/2023 4.74 4.85 4.94 4.64 4.06 3.81 3.60 3.55 3.48 6/30/2023 5.24 5.43 5.47 5.40 4.87 4.49 4.13 3.97 3.81 9/30/2023 5.55 5.55 5.53 5.46 5.03 4.80 4.60 4.61 4.59 12/31/2023 5.60 5.40 5.26 4.79 4.23 4.01 3.84 3.88 3.88 3/31/2024 5.49 5.46 5.38 5.03 4.59 4.40 4.21 4.20 4.20 6/30/2024 5.47 5.48 5.33 5.09 4.71 4.53 4.33 4.33 4.36 9/30/2024 4.93 4.73 4.38 3.98 3.66 3.58 3.58 3.67 3.81 12/31/2024 4.40 4.37 4.24 4.16 4.25 4.27 4.38 4.48 4.58 3/31/2025 4.38 4.32 4.23 4.03 3.89 3.89 3.96 4.09 4.23 6/30/2025 4.28 4.41 4.29 3.96 3.72 3.68 3.79 3.98 4.24 9/30/2025 4.20 4.02 3.83 3.68 3.60 3.61 3.74 3.93 4.16
*****
This information is unaudited and is intended solely for the information and use of management and City Council and is not intended and should not be used by anyone other than these specified parties.
If you have any questions or wish to discuss any of the items contained in this letter or the attachments, please feel free to contact us at your convenience. We wish to thank you for the continued opportunity to be of service and for the courtesy and cooperation extended to us by your staff.
Sincerely,
Abdo Financial Solutions
5 22 City of Kenyon, Minnesota Statement of Revenues and Expenditures - Budget and Actual - General Fund (Unaudited) For the Nine Months Ended September 30, 2025
Percent Received or YTD Actual Variance - 2025 Annual YTD Budget Expended Thru Favorable I C Budget 9/30/2025 Based on 9/30/2025 (Unfavorable) Budget Thru September
Revenues Taxes $ 884,958 $ 663,718 $ 458,192 $ (205,526) 69.03% ① Licenses and Permits 9,750 7,313 14,138 6,826 193.34% Intergovernmental 741,370 556,028 346,626 (209,402) 62.34% ② Charges for Services 171,300 128,475 125,655 (2,820) 97.81% Miscellaneous Revenue 0 0 13,466 13,466 0.00% Sale of Assets 0 0 455 455 0.00% Fines and Forfeitures 12,000 9,000 12,839 3,839 142.66% Interest Earnings 10,000 7,500 52,946 45,446 705.94% ③ Total Revenues $ 1,829,378 $ 1,372,034 $ 1,024,317 $ (347,717) 74.66% ①, ②, ③ Expenditures City Council $ 13,600 $ 10,200 $ 2,420 $ 7,780 23.73% City Administration 368,060 276,045 322,666 (46,621) 116.89% General Government 107,200 80,400 144,193 (63,793) 179.34% ④ Law Enforcement 564,837 423,628 440,359 (16,731) 103.95% Streets 393,950 295,463 194,995 100,468 66.00% ⑤ Recycling 0 0 38,630 (38,630) 0.00% ⑥ Elections 0 0 3,665 (3,665) 0.00% Auditing 18,000 13,500 20,284 (6,784) 150.25% City Attorney 50,000 37,500 27,485 10,015 73.29% City Engineer 15,000 11,250 6,340 4,910 56.35% Street Lighting 30,500 22,875 19,001 3,874 83.07% Swimming Pool 128,350 96,263 78,496 17,767 81.54% Parks 99,850 74,888 44,469 30,419 59.38% ⑦ Gunderson House 9,800 7,350 6,949 401 94.55% Community Garden 0 0 55 (55) 0.00% Total Expenditures $ 1,799,147 $ 1,349,362 $ 1,350,007 $ (645) 100.05% ④, ⑤, ⑥, ⑦ Other Financing Sources (Uses) Transfers Out $ 108,000 $ 81,000 $ 108,000 $ 27,000 133.33% ⑧ Other Financing Sources (Uses) Total $ 108,000 $ 81,000 $ 108,000 $ 27,000 133.33% ⑧ Total $ (77,769) $ (58,328) $ (433,690) $ (375,362) 743.55% ①, ②, ③, …
Arrows represent the variance as a % of YTD Budget: Red: < -10%, Yellow: -10% to 10%, Green > 10%
6 23 Explanation of Items Percentage Received/Expended Less than 80% or Greater than 120% and $ Variance Greater than $15,000
Number Comment
① Second half of Goodhue County Tax Settlement received in December. ② Second half of Local Government Aid received later in the year. ③ Market conditions favorable compared to budget. ④ Variance due to $42k paid to IRS for 941 corrections from 2023 and 2024, various repairs and maintenance, and subscriptions to Granicus and Catalis. ⑤ Variance due to change in account coding for employee's wages and benefits, seal coat project in the current year, and purchase of 2025 Bobcat T66. ⑥ Monthly city recycling expense not budgeted for 2025. ⑦ Less hours worked in parks department than budgeted. ⑧ Budgeted transfers made for 2025.
7 24 City of Kenyon, Minnesota Unaudited Cash Balances by Fund September 30, 2024, December 31, 2024 and September 30, 2025
PY Quarter PY Ending Quarter Ending
YTD Change YTD Change % Balance Balance Balance C 9/30/2025 9/30/2025 9/30/2024 12/31/2024 9/30/2025
General $ 441,948 $ 581,583 $ 223,585 $ (357,998) -61.56% ①
Capital Outlay 439,798 569,450 718,544 149,094 26.18% ②
Fire 337,964 357,531 199,800 (157,731) -44.12% ③
Library 28,728 88,795 37,637 (51,158) -57.61% ④
Economic Development (351,922) (346,479) (386,139) (39,660) 11.45%
Special Purpose Donations 56,911 61,212 65,774 4,562 7.45%
COVID Cares ACT 3,999 3,491 (0) (3,491) -100.00%
Debt Service 2016 29,743 36,328 27,372 (8,956) -24.65%
Debt Service 2020A 192,771 165,784 113,287 (52,497) -31.67% ⑤
Debt Service 2016B Bond (28,783) 17,372 (28,181) (45,553) -262.22%
Debt Service 2016B Note (8,652) 21,080 11,409 (9,671) -45.88%
Debt Service 2023 G.O. Bond (16,824) (16,824) (26,215) (9,391) 55.82%
Debt Service 2025 Bond 0 (105,158) (153,800) (48,642) 46.26%
Capital Lease 2020 Freightliner (488) (488) (37,011) (36,523) 7478.97%
Red Wing Ave CIP (1,223,426) (141,296) (141,296) 0 0.00%
2023 Street Overlay 177,023 (160,352) (171,513) (11,161) 6.96%
2025 Street Project 0 0 1,064,599 1,064,599 0.00% ⑥
Industrial Park 116,150 144,243 144,243 0 0.00%
Water 1,034,535 1,085,375 2,128,410 1,043,035 96.10% ⑥
Sanitary Sewer 2,632,044 1,954,266 2,473,183 518,917 26.55% ⑥
Electric 5,484,701 5,383,758 5,390,035 6,277 0.12%
Storm Sewer 508,311 541,939 801,512 259,573 47.90% ⑥
Liquor 148,614 179,734 181,769 2,035 1.13%
Total $ 10,003,144 $ 10,421,344 $ 12,637,004 $ 2,215,660 21.26% ①, ② , …
8 25 Explanation of Changes Greater than $50,000 and 20%
Number Comment
① Decrease in cash balance due to transfers to other funds out of the general fund, street maintenance expenses, Bobcat T66 purchase, IRS payment, and insurance expenses throughout the current year. ② Increase in cash due to budgeted interfund transfer. ③ Variance due to purchase of fire truck in the current year. ④ Variance due to increase in insurance premiums and wages and benefits for library employees. ⑤ Decrease in cash due to bond principal and interest payment. ⑥ Increase in cash due to 2025 bond proceeds.
9 26 City of Kenyon Schedule of Investments For the Month Ending September 30, 2025 YEAR 2025 LEAP YEAR ( Y or N) N Unadjusted Identification Deposits - Expenditures - Market Value Market Value Unrealized
(CUSIP or Acct #) Institution Description Type Purchases Sales Transfers Interest 9/30/2025 9/30/2025 gain / loss
Petty Cash Petty Cash - - - - 3,000.00 3,000.00 - Cash in ATM Machine Cash in ATM Machine 3,000.00 3,000.00 - 087 Security State Bank General Account Checking 155,555.71 (350,280.08) - 46.55 236,629.44 236,629.44 - 060 Security State Bank Kenyon Municipal Utilities Checking 344,321.54 (188,920.56) 28.89 262,601.29 262,601.29 - 499,877.25 (539,200.64) - 75.44 505,230.73 505,230.73 -
Northland Securities - City Cash Balance Cash 265.03 265.03 265.03 -
Northland Securities - City FEDERATED HERMES Cash 75,000.00 1,585.34 169.47 90,355.93 90,355.93 - 05610DU5 Northland Securities - City BMO BK NATL ASSN CHICAGO Certificate of Deposit - 230,501.40 230,349.60 (151.80) 38120MCH7 Northland Securities - City GOLDEN ST BK GLENDALE Certificate of Deposit (441.13) 441.13 107,262.46 107,367.40 104.94 62848NAGO Northland Securities - City MY CMNTY CR UN MIDLAND TX Certificate of Deposit (530.06) 530.06 79,226.73 79,591.71 364.98 87868YBAO Northland Securities - City TECHNOLOGY CR UN SAN JOSE Certificate of Deposit (75,000.00) (374.90) 374.90 (3.75) - 3.75 89839KAD7 Northland Securities - City TRUSTAR BK GREAT FALLS VA Certificate of Deposit (504.28) 504.28 128,430.00 129,022.50 592.50 96153WAM4 Northland Securities - City WESTSTAR BK EL PASO TX Certificate of Deposit - - - - 75,000.00 (75,000.00) (0.00) 2,019.84 636,037.80 636,952.17 914.37
35381-101 4M City-General Money Market - - 713,275.38 2,538.78 1,152,833.00 1,152,833.00 - 35381-101 4MP City-General Money Market - - - 466.57 135,851.22 135,851.22 - 1372687-1 4M CD T Bank, National Association Certificate of Deposit 239,600.00 239,600.00 - 1372688-1 4M CD Western Alliance Bank Certificate of Deposit 239,500.00 239,500.00 - 1356923-1 4M CD Schertz Bank & Trust, TX Certificate of Deposit 226,850.00 226,850.00 - 1393282-1 4M CD Spectra Bank, TX Certificate of Deposit 35381-203 4M 2023A G.O. Bonds Money Market - - (713,275.38) 1,401.26 1,401.26 1,401.26 (0.00) 35381-203 4MP 2023A G.O. Bonds Money Market - - 35381-0204 4M 2025A Bond Proceeds Money Market 10,763.58 3,153,158.56 3,153,158.56 - 35381-0204 4MP 2025A Bond Proceeds Money Market - - - - - - 15,170.19 5,149,194.04 5,149,194.04 (0.00)
Northland Securities - KMU Cash Balance Cash - - -
Northland Securities - KMU FEDERATED HERMES Cash 2,059.42 93.26 35,185.96 35,185.96 - 052392EC7 Northland Securities - KMU AUSTIN TELCO FED CR UN TEX Certificate of Deposit (511.29) 511.29 140,721.00 140,956.20 235.20 32026U3P9 Northland Securities - KMU FIRST FND TN BK IRVINE CA Certificate of Deposit - 201,542.00 201,448.00 (94.00) 32110YJ55 Northland Securities - KMU FIRST NATL BK AMER EAST MICH Certificate of Deposit (765.74) 765.74 205,502.08 206,538.92 1,036.84 59013KYT7 Northland Securities - KMU MERRICK BK SOUTH JORDAN UT Certificate of Deposit (782.39) 782.39 202,891.36 204,629.88 1,738.52 8562834U7 Northland Securities - KMU STATE BK INDIA CHICAGO Certificate of Deposit - 208,752.00 209,600.00 848.00 - - 0.00 2,152.68 994,594.40 998,358.96 3,764.56
35382-101 4M KMU Money Market - - 13,594.62 3,982,510.44 3,982,510.44 - 35382-101 4MP KMU Money Market - - - 655.22 190,771.03 190,771.03 - 1369905-1 4M CD Gbank, NV Certificate of Deposit 235,700.00 235,700.00 - 1357737-1 4M CD Elga Credit Union, MI Certificate of Deposit 229,700.00 229,700.00 - 1357736-1 4M CD First Internet Bank of Indiana, IN Certificate of Deposit 228,850.00 228,850.00 - 1372685-1 4M CD First Pryority Bank, OK Certificate of Deposit 230,100.00 230,100.00 - 1372686-1 4M CD Bank Hapoalim B.M., NY Certificate of Deposit 231,000.00 231,000.00 - 35382-201 4M KMU Money Market - - - - - - - - 14,249.84 5,328,631.47 5,328,631.47 - - - Security State Bank of Kenyon City Brokered CD 114,028.63 114,028.63 - $ 574,877.25 $ (614,200.64) $ 0.00 $ 33,667.99 $ 12,727,717.07 $ 12,732,396.00 $ 4,678.93
KSSB $ 236,629.44 O/S Deposits 415.13 O/S Checks (123,487.75) 113,556.82
KMU $ 262,601.29 O/S Deposits 32,552.19 O/S Checks (4,872.05) 290,281.43
Reconciled Balance $ 12,637,003.52
10 27 City of Kenyon Attachment C Schedule of Investments For the Month Ending September 30, 2025 Unadjusted Maturities Market Value Market Value Variance Maturity 9/30/2025 9/30/2025 9/30/2025 $10,000,000 Current $ 9,361,588.04 $ 9,361,591.79 $ 3.75 $9,000,000 < 1 year 1,832,243.40 1,831,997.60 (245.80) $8,000,000 $7,000,000 1-2 years 709,083.46 709,423.60 340.14 $6,000,000 2-3 years 79,226.73 79,591.71 364.98 $5,000,000 3-4 years 337,182.00 338,622.50 1,440.50 $4,000,000 5+ years 408,393.44 411,168.80 2,775.36 $3,000,000 $2,000,000 $ 12,727,717.07 $ 12,732,396.00 $ 4,678.93 $1,000,000 $- Current <1 1-2 2-3 3-4 5+ year years years years years Weighted average Rate of return 2.14% 9/30/2025 Average Maturity (years) 0.22 9/30/2025 Market Value Market Value
Market Value
Investment Type 9/30/2025 4% Money Market Money Market $ 8,616,525.51 Brokered CD 114,028.63 Brokered CD Cash 125,806.92 26% Certificate of Deposit 3,370,804.21 Cash Petty Cash 3,000.00 Certificate of Cash in ATM Machine 3,000.00 Deposit Checking 499,230.73 Petty Cash 1% $ 12,732,396.00 1% Cash in ATM 68% Machine Checking KSSB O/S Deposits $ 415.13 O/S Checks (123,487.75)
KMU O/S Deposits 32,552.19 O/S Checks (4,872.05)
Reconciled Balance $ 12,637,003.52
11 28 City of Kenyon, Minnesota Statement of Revenues and Expenses - Budget and Actual - Water Fund (Unaudited) For the Nine Months Ended September 30, 2025
Amount YTD CY as a
2025 Annual Amount YTD YOY Variance PY Percent of PY C Budget 9/30/2025 9/30/2025 9/30/2024 9/30/2025
Revenues Charges for Services $ 410,400 $ 348,691 $ 310,727 $ (37,964) 89.11% Intergovernmental 0 0 13,514 13,514 0.00% Interest Income 17,000 33,020 28,987 (4,033) 87.79% Miscellaneous Revenue 0 0 600 600 0.00% Total Revenues $ 427,400 $ 381,711 $ 353,828 $ (27,883) 92.70% Expenses Salaries and Benefits $ 268,800 $ 127,808 $ 162,577 $ (34,769) 127.20% ① Supplies 5,970 1,261 3,566 (2,305) 282.71% Utilities 27,970 14,077 12,424 1,653 88.26% Debt Service 88,846 79,784 109,183 (29,399) 136.85% ② Other Services and Charges 25,850 8,991 15,781 (6,790) 175.53% Repair and Maintenance 14,400 4,988 9,597 (4,609) 192.37% Depreciation 126,000 85,920 83,719 2,201 97.44% Capital 100,000 0 0 0 0.00% Miscellaneous 0 20 2,458 (2,438) 12139.75% Total Expenses $ 657,836 $ 322,849 $ 399,305 $ (76,456) $ 123.68% ①… Other Financing Sources (Uses) Transfers Out $ 16,500 $ 0 $ 0 $ 0 0.00% Other Financing Sources Total $ 16,500 $ 0 $ 0 $ 0 0.00%
Total $ (246,936) $ 58,862 $ (45,477) $ (104,339) $ -77.26% ②…
Water Revenue by Year
$600,000
Prior Years $400,000 Prior Year Current Year
$200,000
$0 Jan Feb Mar Apr May Jun Jul 12 Aug Sep Oct Nov Dec 29 Explanation of Items Percentage Received/Expended Less than 80% or Greater than 120% and $ Variance Greater than $15,000
Number Comment
① Increase in expense due to wage and benefit increases for employees. ② Fiscal agent fees paid when 2025 bond was issued.
13 30 City of Kenyon, Minnesota Statement of Revenues and Expenditures - Budget and Actual - Sewer Fund (Unaudited) For the Nine Months Ended September 30, 2025
Amount YTD CY as a
2025 Annual Amount YTD YOY Variance PY Percent of PY C Budget 9/30/2025 9/30/2025 9/30/2024 9/30/2025
Revenues Charges for Services $ 531,000 $ 433,196 $ 98,488 $ (334,708) 22.74% ① Taxes 4,500 4,381 10,936 6,555 249.61% Intergovernmental 0 0 5,815 5,815 0.00% Interest Earnings 50,000 18,099 0 (18,099) 0.00% ② Refunds and Reimbursements 0 0 6,784 6,784 0.00% Miscellaneous Revenue 0 11,846 6,758 (5,088) 57.05% Total Revenues $ 585,500 $ 467,522 $ 128,781 $ (338,741) 27.55% ①… Expenses Salaries and Benefits $ 169,075 $ 77,329 $ 151,167 $ (73,838) 195.48% ③ Supplies 25,900 21,928 22,783 (855) 103.90% Utilities 79,680 64,712 53,169 11,543 82.16% Debt Service 248,129 228,462 268,325 (39,863) 117.45% Other Services and Charges 18,050 12,184 13,555 (1,372) 111.26% Repair and Maintenance 31,000 34,043 20,639 13,404 60.63% Depreciation 167,000 121,244 151,540 (30,296) 124.99% ④ Capital 0 13,602 0 13,602 0.00% Total Expenses $ 738,834 $ 573,504 $ 681,178 $ (107,674) $ 118.77% ③…
Total $ (153,334) $ (105,982) $ (552,397) $ (446,415) $ 521.22% ①…
Sewer Revenue by Year
$800,000
$600,000
Prior Years $400,000 Prior Year Current Year
$200,000
$0
Jan Feb Mar Apr May Jun Jul
Aug Sep Oct Nov Dec 31 Explanation of Items Percentage Received/Expended Less than 80% or Greater than 120% and $ Variance Greater than $15,000
Number Comment
① Variance due to change in recording utility receipts following staff turnover. Revenue will be adjusted in the subsequent audit. ② Variance due to interest allocation not including the sewer fund in previous months. This was resolved in Q4. ③ Variance due to more hours paid in June-August payrolls in current year. ④ Variance due to more additions to capital in 2024 than deletions.
15 32 City of Kenyon, Minnesota Statement of Revenues and Expenditures - Budget and Actual - Electric Fund (Unaudited) For the Nine Months Ended September 30, 2025
Amount YTD CY as a
2025 Annual Amount YTD YOY Variance PY Percent of PY C Budget 9/30/2025 9/30/2025 9/30/2024 9/30/2025
Revenues Charges for Services $ 2,323,900 $ 1,644,470 $ 1,423,750 $ (220,720) 86.58% Intergovernmental 0 8,583 0 (8,583) 0.00% Interest Earnings 200,000 147,723 180,927 33,204 122.48% ① Refunds and Reimbursements 0 0 750 750 0.00% Miscellaneous Revenue 0 10,687 1,264 (9,423) 11.83% Total Revenues $ 2,523,900 $ 1,811,463 $ 1,606,691 $ (204,772) 88.70% ① Expenses Salaries and Benefits $ 625,250 $ 351,964 $ 343,414 $ 8,550 97.57% Supplies 68,035 46,713 45,926 787 98.31% Utilities 885,590 582,889 538,299 44,590 92.35% Other Services and Charges 513,550 267,953 258,678 9,275 96.54% Repair and Maintenance 93,000 77,997 94,572 (16,575) 121.25% ② Depreciation 104,000 38,821 41,132 (2,311) 105.95% Capital 500 0 82,889 (82,889) 0.00% ③ Miscellaneous 6,000 13,169 8,736 4,433 66.34% Total Expenses $ 2,295,925 $ 1,379,506 $ 1,413,646 $ (34,140) 102.47% ②… Other Financing Sources (Uses) Transfers Out $ 65,000 $ (24,303) $ 24,229 $ (48,532) -99.69% ④ Other Financing Sources Total 65,000 (24,303) 24,229 (48,532) -99.69% Total $ 162,975 $ 456,260 $ 168,816 $ (287,444) 37.00% ①…
Electric Revenue by Year
$3,000,000
$2,000,000
Prior Years Prior Year Current Year $1,000,000
$0 Jan Feb Mar Apr May Jun Jul 16 Aug Sep Oct Nov Dec 33 Explanation of Items Percentage Received/Expended Less than 80% or Greater than 120% and $ Variance Greater than $15,000
Number Comment
① Market conditions favorable compared to the prior year. ② Variance due to breaker and relay maintenance testing in the current year. ③ Variance due to exhaust emission and truck maintenance in the current year. ④ Remainder of pilot payments from Kenyon Municipal Utilities received in Q4.
17 34 City of Kenyon, Minnesota Statement of Revenues and Expenses - Budget and Actual - Storm Water Fund (Unaudited) For the Nine Months Ended September 30, 2025
Amount YTD CY as a
2025 Annual Amount YTD YOY Variance PY Percent of PY C Budget 9/30/2025 9/30/2025 9/30/2024 9/30/2025
Revenues
Charges for Services $ 125,000 $ 76,145 $ 20,368 $ (55,777) 26.75% ① Taxes 1,000 2,270 0 (2,270) 0.00% Interest Earnings 6,000 1,022 0 (1,022) 0.00% Miscellaneous Revenue 0 12,540 (0) (12,540) -0.00% Revenues Total $ 132,000 $ 91,977 $ 20,368 $ (71,609) 22.14% ① Expenses Salaries and Benefits $ 48,800 $ 19,723 $ 13,452 $ 6,271 68.21% Other Services and Charges 300 237 247 (10) 104.16% Repair and Maintenance 6,500 554 1,339 (785) 241.79% Debt Service 43,809 39,965 48,332 (8,367) 120.94% Depreciation 100,000 77,676 82,444 (4,768) 106.14% Capital 0 58,492 0 58,492 0.00% ② Expenses Total $ 199,409 $ 196,647 $ 145,814 $ 50,834 74.15% ②
Total $ (67,409) $ (104,670) $ (125,445) $ (20,775) 119.85% ①, ②
Storm Water Revenue by Year
$200,000
$150,000
Prior Years $100,000 Prior Year Current Year $50,000
$0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
18 35 Explanation of Items Percentage Received/Expended Less than 80% or Greater than 120% and $ Variance Greater than $15,000
Number Comment
① Variance due to change in recording utility receipts following staff turnover. Revenue will be adjusted in the subsequent audit. ② JD Loader purchased in the prior year.
19 36 City of Kenyon, Minnesota Statement of Revenues and Expenditures - Budget and Actual - Liquor Store Fund (Unaudited) For the Nine Months Ended September 30, 2025
Amount YTD CY as a
2025 Annual Amount YTD YOY Variance PY Percent of PY C Budget 9/30/2025 9/30/2025 9/30/2024 9/30/2025
Revenues
Charges for Services $ 1,006,000 $ 669,311 $ 634,710 $ (34,601) 94.83% Miscellaneous Revenue 0 2,338 19 (2,319) 0.80% Revenues Total $ 1,006,000 $ 671,649 $ 634,729 $ (36,920) 94.50% Expenses
Salaries and Benefits $ 211,250 $ 137,911 $ 142,321 $ (4,410) 103.20% Cost of Goods Sold 618,000 423,762 407,966 15,796 96.27% Other Services and Charges 53,400 50,755 49,802 953 98.12% Repair and Maintenance 4,000 4,842 2,732 2,110 56.43% Supplies 27,100 23,756 11,366 12,390 47.85% Utilities 18,400 15,449 14,733 716 95.36% Depreciation 12,000 8,816 12,904 (4,088) 146.37% Capital 10,000 92,974 301 92,673 0.32% ① Miscellaneous 200 (388) (836) 448 215.49% Expenses Total $ 954,350 $ 757,877 $ 641,289 $ 116,588 84.62% ①
Total $ 51,650 $ (86,228) $ (6,560) $ 79,668 7.61% ①
Liquor Revenue by Year
$1,000,000
Prior Years Prior Year $500,000 Current Year
$0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
20 37 Explanation of Items Percentage Received/Expended Less than 80% or Greater than 120% and $ Variance Greater than $15,000
Number Comment
① Variance due to ventless fryer, flooring, and roof project in the prior year.
21 38 01/11/26 11:53 AM CITY OF KENYON Page 1 *Revenue Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER 2025 % of YTD YTD Budget YTD Amt MTD Amt YTD Balance Budget GENERAL FUND Active R 101-00000-32000 LICENSES & PE $2,700.00 $4,876.20 $114.80 -$2,176.20 180.60% Active R 101-00000-32002 RENTAL PROPE $0.00 $1,760.25 $0.00 -$1,760.25 0.00% Active R 101-00000-32110 ALCOHOL LICE $1,500.00 $0.00 $0.00 $1,500.00 0.00% Active R 101-00000-32210 BUILDING PERM $3,600.00 $4,311.29 $676.66 -$711.29 119.76% Active R 101-00000-32220 BUILD. PERM. N $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-00000-32240 ANIMAL LICENS $400.00 $1,085.47 $0.00 -$685.47 271.37% Active R 101-00000-33600 GRANTS FROM $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-00000-33900 DIVIDENDS $0.00 $50.19 $50.19 -$50.19 0.00% Active R 101-00000-34102 ZONING & VARI $350.00 $700.00 $0.00 -$350.00 200.00% Active R 101-00000-34107 ASSESSMENT S $500.00 $790.00 $125.00 -$290.00 158.00% Active R 101-00000-34109 CHARGES FOR $3,500.00 $581.44 $0.00 $2,918.56 16.61% Active R 101-00000-34409 REIMBURSEME $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-00000-34790 SALE OF EXCES $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-00000-35300 PAY PAL/SQUA $0.00 $185.24 $20.66 -$185.24 0.00% Active R 101-00000-36101 SPECIAL ASSES $0.00 $74.10 $0.00 -$74.10 0.00% Active R 101-00000-36105 SPECIAL ASSES $680.00 $0.00 $0.00 $680.00 0.00% Active R 101-00000-36200 MISCELLANEOU $0.00 $7,839.29 ($0.21) -$7,839.29 0.00% Active R 101-00000-36210 INTEREST EAR $10,000.00 $52,895.61 $5,986.11 -$42,895.61 528.96% Active R 101-00000-36220 RENT - LAND $2,400.00 $2,090.00 $0.00 $310.00 87.08% Active R 101-00000-38050 CABLE TV FRAN $7,000.00 $2,979.38 $0.00 $4,020.62 42.56% Active R 101-00000-39101 PROCEEDS FR $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-00000-39201 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-00000-39202 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-00000-39999 PRIOR PERIOD $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-41000-31020 DELINQUENT T $12,000.00 $4,447.44 $0.00 $7,552.56 37.06% Active R 101-41000-31030 MOBILE HOME T $7,000.00 $931.80 $0.00 $6,068.20 13.31% Active R 101-41000-31110 CURRENT AD V $797,277.72 $432,997.16 $0.00 $364,280.56 54.31% Active R 101-41000-33401 LOCAL GOVERN $665,114.00 $332,557.50 $0.00 $332,556.50 50.00% Active R 101-41000-33422 STATE MARKET $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-41100-31120 TRANSFER-KMU $68,000.00 $19,741.19 $0.00 $48,258.81 29.03% Active R 101-41100-31130 SHARED FACILI $75,000.00 $77,750.00 $0.00 -$2,750.00 103.67% Active R 101-42100-31110 CURRENT AD V $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-42100-32001 LICENSES & PE $700.00 $615.00 $40.00 $85.00 87.86% Active R 101-42100-33401 LOCAL GOVERN $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-42100-33404 STATE GRANTS $1,000.00 $0.00 $0.00 $1,000.00 0.00% Active R 101-42100-33417 POLICE GRANT $1,000.00 $464.36 $0.00 $535.64 46.44% Active R 101-42100-33421 STATE POLICE $33,000.00 $0.00 $0.00 $33,000.00 0.00% Active R 101-42100-33900 DIVIDENDS $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-42100-34108 CHARGES FOR $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-42100-34412 REIMBURSEME $0.00 $4,077.13 $0.00 -$4,077.13 0.00% Active R 101-42100-34790 SALE OF EXCES $0.00 $454.75 $0.00 -$454.75 0.00% Active R 101-42100-35100 FINES/PENALTI $12,000.00 $12,839.13 $969.87 -$839.13 106.99% Active R 101-42100-35210 TOW/IMPOUND $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-42100-35300 PAY PAL/SQUA $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-42100-36200 MISCELLANEOU $0.00 $394.34 $94.32 -$394.34 0.00% Active R 101-42100-39200 TRANSFERS INT $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-42100-39201 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-43000-33100 FEDERAL GRAN $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-43000-33404 STATE GRANTS $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-43000-36200 MISCELLANEOU $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-43100-31110 CURRENT AD V $0.00 $0.00 $0.00 $0.00 0.00%
22 39 01/11/26 11:53 AM CITY OF KENYON Page 2 *Revenue Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER 2025 % of YTD YTD Budget YTD Amt MTD Amt YTD Balance Budget Active R 101-43100-33401 LOCAL GOVERN $41,256.00 $13,604.01 $0.00 $27,651.99 32.97% Active R 101-43100-34790 SALE OF EXCES $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-43100-36200 MISCELLANEOU $0.00 $965.01 $0.00 -$965.01 0.00% Active R 101-43250-37320 RECYCLING CU $47,500.00 $8,387.39 $0.00 $39,112.61 17.66% Active R 101-45124-31110 CURRENT AD V $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-45124-33900 DIVIDENDS $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-45124-34409 REIMBURSEME $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-45124-34720 SWIMMING POO $30,000.00 $27,535.37 $0.00 $2,464.63 91.78% Active R 101-45124-34721 SWIMMING POO $5,000.00 $4,316.73 $466.92 $683.27 86.33% Active R 101-45124-35300 PAY PAL/SQUA $0.00 $5.25 $0.00 -$5.25 0.00% Active R 101-45124-37940 CASH OVER/SH $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-45200-31110 CURRENT AD V $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-45200-33100 FEDERAL GRAN $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-45200-33600 GRANTS FROM $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-45200-33630 COUNTY AID $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-45200-33900 DIVIDENDS $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-45200-34780 PARK RENTAL F $900.00 $1,630.06 $277.86 -$730.06 181.12% Active R 101-45200-36200 MISCELLANEOU $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-45300-33900 DIVIDENDS $0.00 $0.00 $0.00 $0.00 0.00% Active R 101-45400-34760 GARDEN PLOT $0.00 $100.00 $0.00 -$100.00 0.00% Total GENERAL FUND $1,829,377.72 $1,024,032.08 $8,822.18 $805,345.64 55.98% CAPITAL OUTLAY Active R 202-00000-35108 REIMBURSE FO $0.00 $0.00 $0.00 $0.00 0.00% Active R 202-00000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00% Active R 202-00000-39201 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00% Active R 202-00000-39203 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00% Active R 202-42000-31110 CURRENT AD V $0.00 $0.00 $0.00 $0.00 0.00% Active R 202-42000-39208 TRANSFER FRO $0.00 $105,000.00 $105,000.00 -$105,000.00 0.00% Active R 202-43100-31110 CURRENT AD V $0.00 $0.00 $0.00 $0.00 0.00% Active R 202-43100-39209 TRANSFER FRO $0.00 $45,000.00 $45,000.00 -$45,000.00 0.00% Active R 202-45000-31110 CURRENT AD V $0.00 $0.00 $0.00 $0.00 0.00% Active R 202-45000-33400 STATE GRANTS $0.00 $0.00 $0.00 $0.00 0.00% Active R 202-45000-39201 TRANSFER FRO $0.00 $48,000.00 $48,000.00 -$48,000.00 0.00% Active R 202-45300-31110 CURRENT AD V $0.00 $0.00 $0.00 $0.00 0.00% Active R 202-48100-33400 STATE GRANTS $0.00 $0.00 $0.00 $0.00 0.00% Active R 202-48100-39340 CAPITAL LEASE $0.00 $0.00 $0.00 $0.00 0.00% Active R 202-48200-33400 STATE GRANTS $0.00 $0.00 $0.00 $0.00 0.00% Active R 202-48200-34409 REIMBURSEME $0.00 $0.00 $0.00 $0.00 0.00% Active R 202-48200-34790 SALE OF EXCES $0.00 $0.00 $0.00 $0.00 0.00% Active R 202-48200-39201 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00% Active R 202-48200-39208 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00% Active R 202-48300-34790 SALE OF EXCES $0.00 $0.00 $0.00 $0.00 0.00% Active R 202-48300-36200 MISCELLANEOU $0.00 -$0.28 ($0.28) $0.28 0.00% Total CAPITAL OUTLAY $0.00 $197,999.72 $197,999.72 -$197,999.72 0.00% FIRE Active R 203-00000-31110 CURRENT AD V $97,613.00 $48,806.50 $0.00 $48,806.50 50.00% Active R 203-00000-33400 STATE GRANTS $10,000.00 $11,000.00 $0.00 -$1,000.00 110.00% Active R 203-00000-33401 LOCAL GOVERN $0.00 $0.00 $0.00 $0.00 0.00% Active R 203-00000-33420 STATE FIRE AID $33,000.00 $40,099.09 $79,198.70 -$7,099.09 121.51% Active R 203-00000-33900 DIVIDENDS $0.00 $0.00 $0.00 $0.00 0.00% Active R 203-00000-34200 FIRE - TOWNSH $93,785.00 $65,293.37 $0.00 $28,491.63 69.62% Active R 203-00000-34409 REIMBURSEME $0.00 $0.00 $0.00 $0.00 0.00%
23 40 01/11/26 11:53 AM CITY OF KENYON Page 3 *Revenue Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER 2025 % of YTD YTD Budget YTD Amt MTD Amt YTD Balance Budget Active R 203-00000-34411 REIMBURSEME $0.00 $5,489.80 $489.80 -$5,489.80 0.00% Active R 203-00000-35108 REIMBURSE FO $0.00 $0.00 $0.00 $0.00 0.00% Active R 203-00000-36105 SPECIAL ASSES $210.00 $0.00 $0.00 $210.00 0.00% Active R 203-00000-36200 MISCELLANEOU $0.00 $22.09 $0.00 -$22.09 0.00% Active R 203-00000-36210 INTEREST EAR $75.00 $0.00 $0.00 $75.00 0.00% Active R 203-00000-36230 DONATIONS $0.00 $50.00 $0.00 -$50.00 0.00% Active R 203-00000-36235 Donation - Donor $0.00 $10,000.00 $0.00 -$10,000.00 0.00% Active R 203-00000-39201 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00% Active R 203-00000-39207 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00% Active R 203-42200-36105 SPECIAL ASSES $0.00 $0.00 $0.00 $0.00 0.00% Active R 203-42200-39201 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00% Total FIRE $234,683.00 $180,760.85 $79,688.50 $53,922.15 77.02% LIBRARY Active R 204-00000-31110 CURRENT AD V $140,137.00 $70,068.50 $0.00 $70,068.50 50.00% Active R 204-00000-33620 LIBRARY COUN $49,685.00 $24,842.53 $0.00 $24,842.47 50.00% Active R 204-00000-33900 DIVIDENDS $200.00 $0.00 $0.00 $200.00 0.00% Active R 204-00000-34109 CHARGES FOR $700.00 $787.50 $67.00 -$87.50 112.50% Active R 204-00000-35103 LIBRARY FINES $200.00 $297.98 $20.00 -$97.98 148.99% Active R 204-00000-36200 MISCELLANEOU $500.00 $2,939.63 $105.00 -$2,439.63 587.93% Active R 204-00000-36210 INTEREST EAR $90.00 $0.00 $0.00 $90.00 0.00% Active R 204-00000-39202 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00% Total LIBRARY $191,512.00 $98,936.14 $192.00 $92,575.86 51.66% ECONOMIC DEVELOPMENT AUTHORITY Active R 205-00000-31110 CURRENT AD V $89,447.30 $44,723.65 $0.00 $44,723.65 50.00% Active R 205-00000-33900 DIVIDENDS $0.00 $0.00 $0.00 $0.00 0.00% Active R 205-00000-35105 LEASE - IND. PA $0.00 $0.00 $0.00 $0.00 0.00% Active R 205-00000-35106 LEASE-NAPA ST $3,000.00 $450.00 $0.00 $2,550.00 15.00% Active R 205-00000-36200 MISCELLANEOU $0.00 $0.00 $0.00 $0.00 0.00% Active R 205-00000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00% Active R 205-00000-39202 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00% Active R 205-00000-39207 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00% Active R 205-46200-33100 FEDERAL GRAN $0.00 $0.00 $0.00 $0.00 0.00% Active R 205-46200-33404 STATE GRANTS $0.00 $0.00 $0.00 $0.00 0.00% Total ECONOMIC DEVELOPMENT AUTHORITY $92,447.30 $45,173.65 $0.00 $47,273.65 48.86% POLICE FORFEITURES Active R 210-00000-35200 FORFEITURES $0.00 $0.00 $0.00 $0.00 0.00% Total POLICE FORFEITURES $0.00 $0.00 $0.00 $0.00 0.00% SPECIAL PURPOSE DONATIONS Active R 230-00000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00% Active R 230-41000-36230 DONATIONS $0.00 $0.00 $0.00 $0.00 0.00% Active R 230-42000-36340 DONATIONS-PU $0.00 $3,115.00 $20.00 -$3,115.00 0.00% Active R 230-42200-36230 DONATIONS $0.00 $0.00 $0.00 $0.00 0.00% In-Active R 230-42200-36235 Donation - Donor $0.00 $0.00 $0.00 $0.00 0.00% Active R 230-45000-36330 DONATIONS-CU $0.00 $24,153.47 $150.00 -$24,153.47 0.00% Active R 230-45500-36230 DONATIONS $0.00 $1,760.00 $0.00 -$1,760.00 0.00% Total SPECIAL PURPOSE DONATIONS $0.00 $29,028.47 $170.00 -$29,028.47 0.00% COVID CARES ACT FUNDS Active R 240-00000-33100 FEDERAL GRAN $0.00 $0.00 $0.00 $0.00 0.00% Active R 240-00000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00% Total COVID CARES ACT FUNDS $0.00 $0.00 $0.00 $0.00 0.00% 2012 G.O. IMP. BONDS-STREETS Active R 301-00000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00%
24 41 01/11/26 11:53 AM CITY OF KENYON Page 4 *Revenue Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER 2025 % of YTD YTD Budget YTD Amt MTD Amt YTD Balance Budget Active R 301-47000-31110 CURRENT AD V $0.00 $0.00 $0.00 $0.00 0.00% Total 2012 G.O. IMP. BONDS-STREETS $0.00 $0.00 $0.00 $0.00 0.00% 2016 FIRST STREET IMPROVEMENTS Active R 303-00000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00% Active R 303-47000-31110 CURRENT AD V $26,800.00 $13,400.00 $0.00 $13,400.00 50.00% Active R 303-47000-36101 SPECIAL ASSES $8,182.00 $4,353.06 $0.00 $3,828.94 53.20% Total 2016 FIRST STREET IMPROVEMENTS $34,982.00 $17,753.06 $0.00 $17,228.94 50.75% 2007 G.O. REFUNDING BONDS Active R 307-00000-36210 INTEREST EAR $0.00 -$0.39 ($0.39) $0.39 0.00% Total 2007 G.O. REFUNDING BONDS $0.00 -$0.39 -$0.39 $0.39 0.00% 2020A GO BOND (RW, BUS PK, 2ND Active R 310-00000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00% Active R 310-47000-31110 CURRENT AD V $138,259.00 $69,129.50 $0.00 $69,129.50 50.00% Active R 310-47000-36101 SPECIAL ASSES $38,747.00 $24,833.70 $0.00 $13,913.30 64.09% Active R 310-47000-39207 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00% Total 2020A GO BOND (RW, BUS PK, 2ND $177,006.00 $93,963.20 $0.00 $83,042.80 53.08% 2016B GO USDA BOND FIRE HALL Active R 320-00000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00% Active R 320-47100-31110 CURRENT AD V $91,125.00 $45,562.50 $0.00 $45,562.50 50.00% Total 2016B GO USDA BOND FIRE HALL $91,125.00 $45,562.50 $0.00 $45,562.50 50.00% 2016B USDA NOTE FIRE HALL Active R 321-00000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00% Active R 321-47200-31110 CURRENT AD V $19,341.00 $9,670.50 $0.00 $9,670.50 50.00% Active R 321-47200-39206 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00% Active R 321-47200-39207 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00% Total 2016B USDA NOTE FIRE HALL $19,341.00 $9,670.50 $0.00 $9,670.50 50.00% 2023A G.O. Bond Active R 323-00000-31110 CURRENT AD V $0.00 $0.00 $0.00 $0.00 0.00% Active R 323-00000-36210 INTEREST EAR $0.00 $21,365.20 $1,401.26 -$21,365.20 0.00% Active R 323-47000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00% Active R 323-47000-39310 GO BOND PROC $0.00 $0.00 $0.00 $0.00 0.00% Active R 323-47000-39312 PREMIUM ON B $0.00 $0.00 $0.00 $0.00 0.00% Active R 323-47300-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00% Total 2023A G.O. Bond $0.00 $21,365.20 $1,401.26 -$21,365.20 0.00% 2025 Street Projects Active R 325-00000-31110 CURRENT AD V $0.00 $0.00 $0.00 $0.00 0.00% Active R 325-00000-36210 INTEREST EAR $0.00 $17,648.56 $10,763.58 -$17,648.56 0.00% Active R 325-47000-36100 SPECIAL ASSES $0.00 $7,875.15 $2,233.58 -$7,875.15 0.00% Active R 325-47000-39310 GO BOND PROC $0.00 $0.00 $0.00 $0.00 0.00% Active R 325-47000-39312 PREMIUM ON B $0.00 $26,500.20 $26,500.20 -$26,500.20 0.00% Active R 325-47000-39320 Premiums on Bo $0.00 $0.00 $0.00 $0.00 0.00% Total 2025 Street Projects $0.00 $52,023.91 $39,497.36 -$52,023.91 0.00% 2020 FREIGHTLINER 114SD Active R 331-47000-39207 TRANSFER FRO $36,523.00 $0.00 $0.00 $36,523.00 0.00% Total 2020 FREIGHTLINER 114SD $36,523.00 $0.00 $0.00 $36,523.00 0.00% 2019 FORD F150 LEASE Active R 336-00000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00% Active R 336-47000-39207 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00% Total 2019 FORD F150 LEASE $0.00 $0.00 $0.00 $0.00 0.00% RED WING AVE CAPITAL PROJECT Active R 340-00000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00%
25 42 01/11/26 11:53 AM CITY OF KENYON Page 5 *Revenue Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER 2025 % of YTD YTD Budget YTD Amt MTD Amt YTD Balance Budget Active R 340-43100-36101 SPECIAL ASSES $0.00 $0.00 $0.00 $0.00 0.00% Active R 340-43100-36210 INTEREST EAR $10,000.00 $0.00 $0.00 $10,000.00 0.00% Active R 340-43100-39202 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00% Active R 340-43100-39310 GO BOND PROC $0.00 $0.00 $0.00 $0.00 0.00% Active R 340-43100-39312 PREMIUM ON B $0.00 $0.00 $0.00 $0.00 0.00% Active R 340-47100-39202 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00% Total RED WING AVE CAPITAL PROJECT $10,000.00 $0.00 $0.00 $10,000.00 0.00% 2004 SUNSET HOME TAX INCREMENT Active R 402-00000-31050 TAX INCREMEN $0.00 $0.00 $0.00 $0.00 0.00% Active R 402-00000-31110 CURRENT AD V $0.00 $0.00 $0.00 $0.00 0.00% Active R 402-00000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00% Total 2004 SUNSET HOME TAX INCREMENT $0.00 $0.00 $0.00 $0.00 0.00% 2023 Street Overlay Proj Active R 405-43100-35108 REIMBURSE FO $0.00 $0.00 $0.00 $0.00 0.00% Active R 405-47000-39310 GO BOND PROC $0.00 $0.00 $0.00 $0.00 0.00% Active R 405-47000-39312 PREMIUM ON B $0.00 $0.00 $0.00 $0.00 0.00% Total 2023 Street Overlay Proj $0.00 $0.00 $0.00 $0.00 0.00% INDUSTRIAL PARK Active R 420-00000-33100 FEDERAL GRAN $0.00 $0.00 $0.00 $0.00 0.00% Active R 420-00000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00% Active R 420-00000-39202 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00% Active R 420-00000-39310 GO BOND PROC $0.00 $0.00 $0.00 $0.00 0.00% Active R 420-00000-39312 PREMIUM ON B $0.00 $0.00 $0.00 $0.00 0.00% Total INDUSTRIAL PARK $0.00 $0.00 $0.00 $0.00 0.00% 2025 Street Project Active R 425-43100-39310 GO BOND PROC $0.00 $0.00 $0.00 $0.00 0.00% Active R 425-43100-39312 PREMIUM ON B $0.00 $0.00 $0.00 $0.00 0.00% Active R 425-47000-39310 GO BOND PROC $0.00 $1,325,000.00 ($1,810,510.00) -$1,325,000.00 0.00% Active R 425-47000-39312 PREMIUM ON B $0.00 $0.00 $0.00 $0.00 0.00% Total 2025 Street Project $0.00 $1,325,000.00 -$1,810,510.00 -$1,325,000.00 0.00% 2016 FIRST ST CAPITAL PROJECT Active R 430-43100-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00% Active R 430-43100-39200 TRANSFERS INT $0.00 $0.00 $0.00 $0.00 0.00% Total 2016 FIRST ST CAPITAL PROJECT $0.00 $0.00 $0.00 $0.00 0.00% WATER Active R 601-00000-33100 FEDERAL GRAN $0.00 $0.00 $0.00 $0.00 0.00% Active R 601-00000-33400 STATE GRANTS $0.00 $858.53 $405.60 -$858.53 0.00% Active R 601-00000-33407 PERA AID $0.00 $0.00 $0.00 $0.00 0.00% Active R 601-00000-33430 STATE SEMMCH $0.00 $12,655.71 $9,964.44 -$12,655.71 0.00% Active R 601-00000-33439 PENSION REVE $0.00 $0.00 $0.00 $0.00 0.00% Active R 601-00000-34101 THAW WATER S $0.00 $0.00 $0.00 $0.00 0.00% Active R 601-00000-34409 REIMBURSEME $0.00 $0.00 $0.00 $0.00 0.00% Active R 601-00000-34790 SALE OF EXCES $0.00 $0.00 $0.00 $0.00 0.00% Active R 601-00000-35000 NSF/RECON/SH $0.00 $480.00 $0.00 -$480.00 0.00% Active R 601-00000-36101 SPECIAL ASSES $0.00 $0.00 $0.00 $0.00 0.00% Active R 601-00000-36105 SPECIAL ASSES $0.00 $0.00 $0.00 $0.00 0.00% Active R 601-00000-36200 MISCELLANEOU $0.00 $600.08 ($0.28) -$600.08 0.00% Active R 601-00000-36210 INTEREST EAR $17,000.00 $28,987.33 $2,639.79 -$11,987.33 170.51% Active R 601-00000-36225 POLE CONTACT $0.00 $0.00 $0.00 $0.00 0.00% Active R 601-00000-36226 Water Tower Lea $7,200.00 $5,400.00 $600.00 $1,800.00 75.00% In-Active R 601-00000-36227 Electric Pole Lea $0.00 $0.00 $0.00 $0.00 0.00% Active R 601-00000-37110 WATER SALES $400,000.00 $303,129.98 $34,850.61 $96,870.02 75.78%
26 43 01/11/26 11:53 AM CITY OF KENYON Page 6 *Revenue Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER 2025 % of YTD YTD Budget YTD Amt MTD Amt YTD Balance Budget Active R 601-00000-37120 WATER SALES - $700.00 $0.00 $0.00 $700.00 0.00% Active R 601-00000-37150 CONNECTION F $0.00 $0.00 $0.00 $0.00 0.00% Active R 601-00000-37160 WATER PENALT $2,500.00 $1,717.26 $249.95 $782.74 68.69% Active R 601-00000-39202 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00% Active R 601-00000-39900 CONTRIBUTED $0.00 $0.00 $0.00 $0.00 0.00% Active R 601-00000-39999 PRIOR PERIOD $0.00 $0.00 $0.00 $0.00 0.00% Active R 601-49440-33900 DIVIDENDS $0.00 $0.00 $0.00 $0.00 0.00% Total WATER $427,400.00 $353,828.89 $48,710.11 $73,571.11 82.79% SANITARY SEWER Active R 602-00000-31110 CURRENT AD V $0.00 $0.00 $0.00 $0.00 0.00% Active R 602-00000-33100 FEDERAL GRAN $0.00 $5,815.01 $0.00 -$5,815.01 0.00% Active R 602-00000-33400 STATE GRANTS $0.00 $0.00 $0.00 $0.00 0.00% Active R 602-00000-33407 PERA AID $0.00 $0.00 $0.00 $0.00 0.00% Active R 602-00000-33439 PENSION REVE $0.00 $0.00 $0.00 $0.00 0.00% Active R 602-00000-33900 DIVIDENDS $0.00 $0.00 $0.00 $0.00 0.00% Active R 602-00000-34407 UTILITY CONNE $5,000.00 $6,300.00 $1,800.00 -$1,300.00 126.00% Active R 602-00000-34409 REIMBURSEME $0.00 $6,784.00 $0.00 -$6,784.00 0.00% Active R 602-00000-34790 SALE OF EXCES $0.00 $0.00 $0.00 $0.00 0.00% Active R 602-00000-35108 REIMBURSE FO $0.00 $0.00 $0.00 $0.00 0.00% Active R 602-00000-36101 SPECIAL ASSES $4,500.00 $10,936.16 $0.00 -$6,436.16 243.03% Active R 602-00000-36105 SPECIAL ASSES $0.00 $0.00 $0.00 $0.00 0.00% Active R 602-00000-36200 MISCELLANEOU $0.00 $6,757.99 $352.24 -$6,757.99 0.00% Active R 602-00000-36210 INTEREST EAR $50,000.00 $0.00 $0.00 $50,000.00 0.00% Active R 602-00000-37200 SANITARY SEW $526,000.00 $92,188.27 $0.00 $433,811.73 17.53% Active R 602-00000-39202 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00% Active R 602-00000-39207 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00% Active R 602-00000-39900 CONTRIBUTED $0.00 $0.00 $0.00 $0.00 0.00% Active R 602-00000-39999 PRIOR PERIOD $0.00 $0.00 $0.00 $0.00 0.00% Total SANITARY SEWER $585,500.00 $128,781.43 $2,152.24 $456,718.57 22.00% ELECTRIC Active R 603-00000-33400 STATE GRANTS $0.00 $0.00 $0.00 $0.00 0.00% Active R 603-00000-33407 PERA AID $0.00 $0.00 $0.00 $0.00 0.00% Active R 603-00000-33439 PENSION REVE $0.00 $0.00 $0.00 $0.00 0.00% Active R 603-00000-33800 SHARE OF CMP $0.00 $0.00 $0.00 $0.00 0.00% Active R 603-00000-34109 CHARGES FOR $0.00 $0.00 $0.00 $0.00 0.00% Active R 603-00000-34140 TRENCHING & L $0.00 $0.00 $0.00 $0.00 0.00% Active R 603-00000-34790 SALE OF EXCES $0.00 $0.00 $0.00 $0.00 0.00% Active R 603-00000-35000 NSF/RECON/SH $6,000.00 $2,040.00 $790.00 $3,960.00 34.00% Active R 603-00000-36101 SPECIAL ASSES $0.00 $0.00 $0.00 $0.00 0.00% Active R 603-00000-36105 SPECIAL ASSES $0.00 $0.00 $0.00 $0.00 0.00% Active R 603-00000-36200 MISCELLANEOU $0.00 $1,264.85 $0.28 -$1,264.85 0.00% Active R 603-00000-36210 INTEREST EAR $200,000.00 $180,361.71 $17,556.18 $19,638.29 90.18% Active R 603-00000-36211 INT INCOME-CIT $0.00 $551.00 $0.00 -$551.00 0.00% Active R 603-00000-36212 INT INC-CITY IN $0.00 $0.00 $0.00 $0.00 0.00% Active R 603-00000-36214 INT INC-CITY LI $0.00 $0.00 $0.00 $0.00 0.00% Active R 603-00000-36225 POLE CONTACT $5,000.00 $4,956.00 $0.00 $44.00 99.12% Active R 603-00000-36260 GARBAGE BILLI $50,000.00 $7,200.00 $0.00 $42,800.00 14.40% Active R 603-00000-36261 GARBAGE BILLI $38,000.00 $0.00 $0.00 $38,000.00 0.00% Active R 603-00000-36262 GARBAGE BILLI $2,300.00 $0.00 $0.00 $2,300.00 0.00% Active R 603-00000-37150 CONNECTION F $2,000.00 $0.00 $0.00 $2,000.00 0.00% Active R 603-00000-37320 RECYCLING CU $0.00 $4,130.00 $0.00 -$4,130.00 0.00% Active R 603-00000-37410 RESIDENTIAL E $1,200,000.00 $746,592.68 $85,836.21 $453,407.32 62.22%
27 44 01/11/26 11:53 AM CITY OF KENYON Page 7 *Revenue Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER 2025 % of YTD YTD Budget YTD Amt MTD Amt YTD Balance Budget Active R 603-00000-37420 COMMERCIAL & $300,000.00 $169,943.54 $17,787.13 $130,056.46 56.65% Active R 603-00000-37425 ELECTRIC SALE $0.00 $0.00 $0.00 $0.00 0.00% Active R 603-00000-37430 DEMAND ELECT $650,000.00 $458,118.16 $51,414.72 $191,881.84 70.48% Active R 603-00000-37440 PUBLIC STREET $22,600.00 $22,383.10 $2,236.02 $216.90 99.04% Active R 603-00000-37460 ELECTRIC PENA $45,000.00 $6,326.22 $807.78 $38,673.78 14.06% Active R 603-00000-37470 SECURITY LIGH $3,000.00 $2,060.00 $230.00 $940.00 68.67% Active R 603-00000-37485 CAPX2020-TRAN $0.00 $0.00 $0.00 $0.00 0.00% Active R 603-00000-37500 SOLAR SUBSCR $0.00 $0.00 $0.00 $0.00 0.00% Active R 603-00000-39202 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00% Active R 603-00000-39999 PRIOR PERIOD $0.00 -$0.62 $0.00 $0.62 0.00% Active R 603-49590-33900 DIVIDENDS $0.00 $14.14 $14.14 -$14.14 0.00% Active R 603-49590-34409 REIMBURSEME $0.00 $750.00 $0.00 -$750.00 0.00% Active R 603-49600-37482 CMPAS INCOME $0.00 $0.00 $0.00 $0.00 0.00% Active R 603-49600-37483 CMPAS REGULA $0.00 $0.00 $0.00 $0.00 0.00% Active R 603-49600-37484 MISO UNDER R $0.00 $0.00 $0.00 $0.00 0.00% Active R 603-49600-39104 SALE OF UTILITI $0.00 $0.00 $0.00 $0.00 0.00% Total ELECTRIC $2,523,900.00 $1,606,690.78 $176,672.46 $917,209.22 63.66% STORM SEWER Active R 605-00000-33400 STATE GRANTS $0.00 $0.00 $0.00 $0.00 0.00% Active R 605-00000-33407 PERA AID $0.00 $0.00 $0.00 $0.00 0.00% Active R 605-00000-33439 PENSION REVE $0.00 $0.00 $0.00 $0.00 0.00% Active R 605-00000-34790 SALE OF EXCES $0.00 $0.00 $0.00 $0.00 0.00% Active R 605-00000-39202 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00% Active R 605-00000-39900 CONTRIBUTED $0.00 $0.00 $0.00 $0.00 0.00% Active R 605-43251-33100 FEDERAL GRAN $0.00 $0.00 $0.00 $0.00 0.00% Active R 605-43251-33400 STATE GRANTS $0.00 $0.00 $0.00 $0.00 0.00% Active R 605-43251-33900 DIVIDENDS $0.00 $0.00 $0.00 $0.00 0.00% Active R 605-43251-36105 SPECIAL ASSES $1,000.00 $0.00 $0.00 $1,000.00 0.00% Active R 605-43251-36200 MISCELLANEOU $0.00 -$0.02 ($0.02) $0.02 0.00% Active R 605-43251-36210 INTEREST EAR $6,000.00 $0.00 $0.00 $6,000.00 0.00% Active R 605-43251-37202 STORM SEWER $125,000.00 $20,368.12 $0.00 $104,631.88 16.29% Active R 605-43251-37203 STORM SEWER $0.00 $0.00 $0.00 $0.00 0.00% Active R 605-43251-39207 TRANSFER FRO $0.00 $0.00 $0.00 $0.00 0.00% Active R 605-49700-39200 TRANSFERS INT $0.00 $0.00 $0.00 $0.00 0.00% Total STORM SEWER $132,000.00 $20,368.10 -$0.02 $111,631.90 15.43% LIQUOR Active R 609-00000-33400 STATE GRANTS $0.00 $0.00 $0.00 $0.00 0.00% Active R 609-00000-33407 PERA AID $0.00 $0.00 $0.00 $0.00 0.00% Active R 609-00000-33439 PENSION REVE $0.00 $0.00 $0.00 $0.00 0.00% Active R 609-00000-33900 DIVIDENDS $0.00 $0.00 $0.00 $0.00 0.00% Active R 609-00000-34409 REIMBURSEME $0.00 $0.00 $0.00 $0.00 0.00% Active R 609-00000-36200 MISCELLANEOU $0.00 $18.64 ($0.28) -$18.64 0.00% Active R 609-00000-36210 INTEREST EAR $0.00 $0.00 $0.00 $0.00 0.00% Active R 609-00000-36221 PULL TAB RENT $0.00 $0.00 $0.00 $0.00 0.00% Active R 609-00000-36222 PULL TAB RENT $45,000.00 $23,970.16 $8,420.54 $21,029.84 53.27% Active R 609-00000-36250 ATM REVENUE $5,000.00 $2,735.94 $416.91 $2,264.06 54.72% Active R 609-00000-36255 LOTTERY SCRA $0.00 $0.00 $0.00 $0.00 0.00% Active R 609-00000-37811 LIQUOR-OFF-SA $190,000.00 $124,884.29 $13,860.87 $65,115.71 65.73% Active R 609-00000-37812 BEER - OFF-SAL $330,000.00 $214,302.91 $23,451.64 $115,697.09 64.94% Active R 609-00000-37813 WINE - OFF-SAL $36,000.00 $19,594.04 $2,139.92 $16,405.96 54.43% Active R 609-00000-37815 OTHER MERCH $8,000.00 $5,939.75 $583.52 $2,060.25 74.25% Active R 609-00000-37816 TOBACCO SALE $15,000.00 $8,008.00 $706.00 $6,992.00 53.39%
28 45 01/11/26 11:53 AM CITY OF KENYON Page 8 *Revenue Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER 2025 % of YTD YTD Budget YTD Amt MTD Amt YTD Balance Budget Active R 609-00000-37817 THC SALES $0.00 $4,302.54 $889.03 -$4,302.54 0.00% Active R 609-00000-37820 MACHINE COM $9,000.00 $4,589.05 $485.09 $4,410.95 50.99% Active R 609-00000-37900 ROSE FEST $8,000.00 $0.00 $0.00 $8,000.00 0.00% Active R 609-00000-37911 LIQUOR/WINE O $175,000.00 $88,049.38 $7,983.07 $86,950.62 50.31% Active R 609-00000-37912 BEER ON-SALE $155,000.00 $122,388.42 $10,809.06 $32,611.58 78.96% Active R 609-00000-37916 FOOD-ON SALE $30,000.00 $15,945.44 $2,008.52 $14,054.56 53.15% Total LIQUOR $1,006,000.00 $634,728.56 $71,753.89 $371,271.44 63.09% GASB 34 Active R 900-00000-31000 CURRENT AD V $0.00 $0.00 $0.00 $0.00 0.00% Active R 900-00000-31020 DELINQUENT T $0.00 $0.00 $0.00 $0.00 0.00% Active R 900-00000-33300 STATE REVENU $0.00 $0.00 $0.00 $0.00 0.00% Active R 900-00000-33400 STATE GRANTS $0.00 $0.00 $0.00 $0.00 0.00% Active R 900-00000-33407 PERA AID $0.00 $0.00 $0.00 $0.00 0.00% Active R 900-00000-33439 PENSION REVE $0.00 $0.00 $0.00 $0.00 0.00% Active R 900-00000-34790 SALE OF EXCES $0.00 $0.00 $0.00 $0.00 0.00% Active R 900-00000-35108 REIMBURSE FO $0.00 $0.00 $0.00 $0.00 0.00% Active R 900-00000-36000 MISC - LOAN $0.00 $0.00 $0.00 $0.00 0.00% Active R 900-00000-36100 SPECIAL ASSES $0.00 $0.00 $0.00 $0.00 0.00% Active R 900-00000-36190 CAPITAL CONT $0.00 $0.00 $0.00 $0.00 0.00% Active R 900-00000-39310 GO BOND PROC $0.00 $0.00 $0.00 $0.00 0.00% Active R 900-00000-39320 Premiums on Bo $0.00 $0.00 $0.00 $0.00 0.00% Active R 900-00000-39340 CAPITAL LEASE $0.00 $0.00 $0.00 $0.00 0.00% Active R 900-00000-39998 PRIOR YEAR AD $0.00 $0.00 $0.00 $0.00 0.00% Active R 900-42000-33420 STATE FIRE AID $0.00 $0.00 $0.00 $0.00 0.00% Active R 900-42000-39310 GO BOND PROC $0.00 $0.00 $0.00 $0.00 0.00% Active R 900-43100-39310 GO BOND PROC $0.00 $0.00 $0.00 $0.00 0.00% Total GASB 34 $0.00 $0.00 $0.00 $0.00 0.00% Report Total $7,391,797.02 $5,885,666.65 -$1,183,450.69 $1,506,130.37 79.62%
29 46 01/11/26 12:01 PM CITY OF KENYON Page 1 *Expenditure Guideline©
Current Period: SEPTEMBER 2025
2025 2025 SEPTEMBER Enc 2025 % of YTD YTD Budget YTD Amt MTD Amt Current YTD Balance Budget GENERAL FUND In-Active E 101-41000-725 TRANSFER TO $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Active E 101-41110-101 SALARIES - RE $12,000.00 $0.00 $0.00 $0.00 $12,000.00 0.00% Active E 101-41110-122 FICA - EMPLOY $1,000.00 $0.00 $0.00 $0.00 $1,000.00 0.00% Active E 101-41110-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Active E 101-41110-142 UNEMPLOYME $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Active E 101-41110-150 INSURANCE - W $50.00 $51.45 $0.00 $0.00 -$1.45 102.90% Active E 101-41110-311 CONFERENCE $350.00 $2,212.39 $0.00 $0.00 -$1,862.39 632.11% Active E 101-41110-331 TRAVEL EXPEN $200.00 $0.00 $0.00 $0.00 $200.00 0.00% Active E 101-41110-430 MISCELLANEO $0.00 $126.28 $0.00 $0.00 -$126.28 0.00% Active E 101-41110-433 DUES AND SUB $0.00 $30.00 $0.00 $0.00 -$30.00 0.00% Active E 101-41310-100 SALARIES - PA $11,000.00 $3,522.73 $0.00 $0.00 $7,477.27 32.02% Active E 101-41310-101 SALARIES - RE $203,000.00 $172,274.75 $6,390.36 $0.00 $30,725.25 84.86% Active E 101-41310-102 SALARIES - OV $15,000.00 $3,718.52 $152.79 $0.00 $11,281.48 24.79% Active E 101-41310-121 PERA - EMPLO $18,000.00 $13,371.69 $1,000.11 $0.00 $4,628.31 74.29% Active E 101-41310-122 FICA - EMPLOY $18,360.00 $4,789.97 $978.65 $0.00 $13,570.03 26.09% Active E 101-41310-130 INSURANCE - M $90,000.00 $67,576.88 $7,431.57 $0.00 $22,423.12 75.09% Active E 101-41310-131 EMPLOYER H.S $5,000.00 $8,133.75 $1,383.75 $0.00 -$3,133.75 162.68% Active E 101-41310-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Active E 101-41310-142 UNEMPLOYME $0.00 $94.21 $0.00 $0.00 -$94.21 0.00% Active E 101-41310-150 INSURANCE - W $2,500.00 $725.67 $0.00 $0.00 $1,774.33 29.03% Active E 101-41310-311 CONFERENCE $1,500.00 $1,391.49 $0.00 $0.00 $108.51 92.77% Active E 101-41310-324 OUTSIDE SERVI $0.00 $37,063.65 $14,391.13 $0.00 -$37,063.65 0.00% Active E 101-41310-331 TRAVEL EXPEN $1,500.00 $0.00 $0.00 $0.00 $1,500.00 0.00% Active E 101-41310-342 TRAINING FEES $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Active E 101-41310-360 INSURANCE - P $1,100.00 $911.40 $0.00 $0.00 $188.60 82.85% Active E 101-41310-430 MISCELLANEO $0.00 $8,239.00 $0.00 $0.00 -$8,239.00 0.00% Active E 101-41310-433 DUES AND SUB $1,100.00 $852.00 $0.00 $0.00 $248.00 77.45% Active E 101-41410-103 ELECTION JUD $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Active E 101-41410-331 TRAVEL EXPEN $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Active E 101-41410-430 MISCELLANEO $0.00 $3,665.25 $3,665.25 $0.00 -$3,665.25 0.00% Active E 101-41530-301 AUDITING $18,000.00 $20,283.50 $0.00 $0.00 -$2,283.50 112.69% Active E 101-41610-304 LEGAL $50,000.00 $27,485.35 $6,128.87 $0.00 $22,514.65 54.97% Active E 101-41700-303 ENGINEERING $15,000.00 $6,339.50 $450.00 $0.00 $8,660.50 42.26% Active E 101-41940-116 SALARIES -WE $0.00 $3,526.65 $542.57 $0.00 -$3,526.65 0.00% Active E 101-41940-121 PERA - EMPLO $0.00 $40.70 $40.70 $0.00 -$40.70 0.00% Active E 101-41940-122 FICA - EMPLOY $0.00 $226.64 $38.82 $0.00 -$226.64 0.00% Active E 101-41940-130 INSURANCE - M $0.00 $286.89 $3.97 $0.00 -$286.89 0.00% Active E 101-41940-131 EMPLOYER H.S $0.00 $123.75 $123.75 $0.00 -$123.75 0.00% Active E 101-41940-136 MN Paid Leave $0.00 $0.00 $0.00 $0.00 $0.00 0.00%