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Special Budget Packet 07-13-2026
City Council Special Budget Meeting Agenda Monday, July 13, 2026 4:00 PM Elk River City Hall 1. CALL MEETING TO ORDER 2. PLEDGE OF ALLEGIANCE 3. 2027 BUDGET 3.1 2027 Budget 4. MOTION TO ADJOURN Page 1 of 34 The Elk River Vision A welcoming community with revolutionary and spirited resourcefulness, exceptional service, and community engagement that encourages and inspires prosperity Request for Action To City Council Item Number 3.1 Meeting Date July 13, 2026 Prepared By Lori Stich, Finance Manager Item Description 2027 Budget Reviewed by Lori Stich Joe Stremcha Cal Portner Justin Dunford Action Requested Overview of the 2027 budget, budget review, discussion, and provide staff with direction. Background/Discussion Staff have been developing their preliminary 2027 budgets over the past few months. The City Administrator and finance team met with department directors and division managers to review their preliminary budget requests in June and July. The Council, by law, will need to adopt a maximum tax levy before September 30 and will adopt the final budget in December. Proposed Budget Schedule • July/August Budget Work Sessions – Council budget work session dates are as follows: o 1st Budget Work Session – Monday, July 13 at 4:00 p.m. o 2nd Budget Work Session – Monday, July 27 at 4:00 p.m. • September 21 Regular Meeting – Approve maximum tax levy. • October/November – Continue budget, Capital Improvement Plan, and tax levy discussion. • December 7 Regular Meeting – Present and adopt the final budget and tax levy. The preliminary 2027 budget is developed based on the following initial estimates and may be adjusted as we progress through the budget process: • Same level of services as the 2026 budget. • Insurance benefits - 5% increase. The city rate experience calls for more than 19%, which is our rate cap for 2027. • Workers’ compensation – 5% average rate increase, which is consistent with the actual costs for previous years. • Property/liability insurance – 2% average rate increase. Page 2 of 34 Included are the 2027 preliminary budget worksheets, along with department/division goals for the following divisions. General Fund: ▪ Building Safety ▪ Community Development/Planning ▪ Code Enforcement ▪ Engineering ▪ Environmental ▪ Facilities Maintenance ▪ Park Maintenance ▪ Streets/Snow Removal ▪ Equipment Services Special Revenue Funds: ▪ Library Enterprise Funds:(funded by generated revenues) ▪ WWTP ▪ Stormwater ▪ Garbage Financial Impact The 2027 Preliminary Budget General Fund Expenditures are an 11.6% increase from 2026. This number is larger than typical due to the need to account for new equipment purchases following the loss of State Local Government Aid, personnel requests, and inclusion of full-year salary adjustments after beginning the Compensation Plan adjustments at mid-year in 2026. The Preliminary Budget does not include our Net Tax Capacity growth over 2025. Sherburne County typically does not make those available until later in the summer. We expect a similar increase to the 5% we experienced in 2025, The preliminary property tax impact is a 22.1% increase without the Net Tax Capacity increase. The increase reflects the revenue losses of the intergovernmental transfer from the Liquor Operations Fund, Local Government Aid, and the Otsego Fire Contract. Mission/Policy/Goal Responsible for every dollar - good stewards. Attachments 1. 2027 General Fund Summay 2. Department Budgets-Goals 3. 2027 Staff Requests Page 3 of 34 4. 2027 Capital Requests Page 4 of 34 2023 2024 2025 2026 6/30/2026 2027 % of Increase/ % ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY Budget (Decrease) Change General Fund Revenues: Property taxes 13,785,282 14,887,537 15,631,649 16,864,450 6,015,287 $20,583,200 78.0% $3,718,750 22.1% Other taxes 156,365 168,050 149,280 220,000 9,624 200,000 0.8% ($20,000) -9.1% Licenses & Permits 976,260 768,995 941,230 984,700 527,314 992,000 3.8% $7,300 0.7% Intergovernmental Revenues 706,917 921,230 952,922 816,000 26,108 851,000 3.2% $35,000 4.3% Charges for Services 1,210,808 1,271,008 1,321,088 1,281,750 1,012,966 904,200 3.4% ($377,550) -29.5% Fines 169,910 176,559 141,275 170,000 52,351 150,000 0.6% ($20,000) -11.8% Other Revenues 445,610 477,201 525,948 414,000 49,722 550,000 2.1% $136,000 32.9% Other Financing Source - Lease - 99,914.00 501,594.00 - - - 0.0% $0 0.0% Transfers In 3,202,249 2,953,568 2,847,000 2,909,050 621,632 2,155,400 8.2% ($753,650) -25.9% Total General Fund Revenues 20,653,401 21,724,062 23,011,986 23,659,950 8,315,004 26,385,800 100.0% $2,725,850 11.5% General Fund Expenditures General Government: Mayor & Council 196,879 196,900 193,314 243,150 153,135 231,050 0.9% (12,100) -5.0% Communications 436,535 461,967 501,604 554,850 321,633 615,500 2.3% 60,650 10.9% Administrative Services 691,952 732,615 696,130 722,950 438,747 772,000 2.9% 49,050 6.8% Human Resources 398,243 433,692 477,875 471,650 295,238 469,600 1.8% (2,050) -0.4% Elections 6,280 76,300 6,321 53,550 6,306 6,500 0.0% (47,050) -87.9% Finance 733,973 822,161 878,938 1,040,450 599,438 1,120,000 4.2% 79,550 7.6% Information Technology 617,017 814,783 689,686 846,850 438,846 851,900 3.2% 5,050 0.6% Legal 288,808 334,342 340,357 340,000 186,187 370,000 1.4% 30,000 8.8% Community Dev/Planning 460,952 489,137 531,009 516,950 349,043 544,100 2.1% 27,150 5.3% Facilities Maintenance 1,054,680 1,087,119 1,118,738 1,165,950 683,703 1,208,600 4.6% 42,650 3.7% Energy City 56,28421,26800000.0% - 0.0% Total General Government 4,941,603 5,470,284 5,433,973 5,956,350 3,472,275 6,189,250 23.5% 232,900 3.9% Public Safety: Police 7,190,412 7,847,040 8,688,370 8,635,300 5,046,688 9,919,700 37.6% 1,284,400 14.9% Fire 1,979,598 2,103,602 2,302,889 2,203,550 1,224,784 2,341,650 8.9% 138,100 6.3% Building Safety 572,772 621,274 608,892 614,200 400,974 640,500 2.4% 26,300 4.3% Code Enforcement 116,261 123,987 130,129 142,150 82,417 150,850 0.6% 8,700 6.1% Environmental 128,842 125,041 67,623 77,050 42,031 83,500 0.3% 6,450 8.4% Total Public Safety 9,987,885 10,820,944 11,797,903 11,672,250 6,796,895 13,136,200 49.8% 1,463,950 12.5% Public Works: Street Maintenance 1,532,241 1,500,154 1,634,178 1,885,900 979,849 2,437,200 9.2% 551,300 29.2% Snow Removal 338,473 263,917 341,681 398,200 228,947 508,200 1.9% 110,000 27.6% Equipment Services 363,728 402,213 426,239 465,400 268,708 471,400 1.8% 6,000 1.3% Engineering 464,372 408,497 402,436 411,300 251,647 438,000 1.7% 26,700 6.5% Total Public Works 2,698,814 2,574,781 2,804,534 3,160,800 1,729,150 3,854,800 14.6% 694,000 22.0% Culture & Recreation: Park Maintenance 1,558,303 1,649,764 1,627,409 1,779,650 1,037,763 2,073,850 7.9% 294,200 16.5% Recreation 773,426 785,316 792,730 808,450 535,722 840,150 3.2% 31,700 3.9% Sr. Citizen Programs 178,074 203,726 211,204 272,450 140,026 291,550 1.1% 19,100 7.0% Total Culture & Recreation 2,509,803 2,638,806 2,631,343 2,860,550 1,713,511 3,205,550 12.1% 345,000 12.1% Transfers Out - - - - - 0.0% - 0.00% Total General Fund Expenditures $20,138,105 $21,504,815 $22,667,754 $23,649,950 $13,711,832 $26,385,800 100.0% $2,735,850 11.6% CITY OF ELK RIVER GENERAL FUND 2027 PRELIMINARY BUDGET Page 5 of 34 Division: Completed by: Date: Performance Measure 2023 Actual 2024 Actual 2025 Actual 2026 Estimated 2026 YTD 2027 Projected Circulation: items checked out (physical only)205,653 207,183 179,283 184,459 76,858 186,304 Programs: people attending 4,064 4,070 3,862 4,694 1,956 4,741 Door Count: number through door 60,632 65,416 74,360 74,732 n/a 75,479 Library Mission Performance Measures & Goals for 2027 Library Jeannette Burkhardt Support learning Goal: Support patrons' literacy. Objective: Promote the importance of reading to the children's academic success through programs such as Read2Grow and 1000 Books Before Kindergarten. 6.11.2026 Goal/Objective Task To serve all Central Minnesotans with library collections and services Strategic Directions 2026-2030 Share our story Welcome all Grow partnerships Goal: Improve communication to increase awareness of existing services. Objective: Evaluate current outreach events and practices through pre-planning and post-event evaluations. Goal: Eliminate barriers to library service. Objective: Reduce barriers to obtaining a library account by expanding accessibility for library card registration policy practices and developing additional homebound and/or offsite services. Goal: Collaborate with organizations to reach complementary goals. Objective: Continue to build and strengthen meaningful local relationships with schools, organizations, counties and cities to support library service. Page 6 of 34 LIBRARY2023 2024 2025 2026 6/30/2026 2027Increase/%ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY(Decrease) ChangeREVENUES:211-3-0000-3111 Current Ad Valorem Taxes 74,391 78,419 78,421 84,550 30,089 104,750 20,200 23.9%211-3-0000-3112 Delinquent Ad Valorem Taxes (94) 352 482 0 4 0 0 0.0%211-3-0000-3621 Interest Income 5,563 5,660 6,450 6,000 0 6,500 500 8.3%211-3-0000-3945 Transfer-Utilities 28,000 28,000 28,000 28,000 0 28,000 0 0.0%TOTAL LIBRARY REVENUES 107,860 112,431 113,353 118,550 30,093 139,250 25,897 22.8%EXPENDITURES:Supplies211-4-5600-4219 Operating Supplies 12,353 8,769 16,917 12,000 6,177 18,000 6,000 50.0%Total Supplies12,353 8,769 16,917 12,000 6,177 18,000 1,083 6.4%Services & Charges211-4-5600-4361 Insurance 5,772 6,508 6,774 7,700 3,382 7,150 (550) -7.1%211-4-5600-4389 Utilities 35,737 31,785 49,438 36,900 15,227 49,400 12,500 33.9%211-4-5600-4401 Bldg Repair/Maint Services 21,946 25,333 12,656 24,750 5,010 27,500 2,750 11.1%211-4-5600-4404 Equip Repair/Maint Services299 0 0 0 4,861 0 0 0.0%211-4-5600-4405 Cleaning Services 29,880 29,880 29,880 30,000 15,015 30,000 0 0.0%211-4-5600-4409 Contractual Services 6,464 10,991 5,793 7,200 2,250 7,200 0 0.0%Total Services & Charges100,097 104,497 104,542 106,550 45,746 121,250 16,708 16.0%Capital Outlay211-4-5600-4520 Buildings & Structures 0 0 145,318 0 0 0 0 0.0%211-4-5600-4560 Equipment9,21100000 00.0%Total Capital Outlay9,211 0 145,318 0 0 0 (145,318) 0.0%TOTAL LIBRARY EXPENDITURES 121,661 113,266 266,776 118,550 51,923 139,250 20,700 17.5%TOTAL REVENUES OVER/(UNDER) EXPENDITURES (13,801) (836) (153,423) 0 (21,830) 0 0Page 7 of 34 Division: Completed by: Date: Performance Measure 2023 Actual 2024 Actual 2025 Actual 2026 Estimated 2026 YTD 2027 Projected New Comm/Ind'l & Institutional building permits issued 9 4 3 5 2 5 New Residential permits issued (SFD)92 98 93 100 57 125 New Residential permits issued (MFD)1 (52 units)0 0 0 0 0 Total number of permits issued 2,734 2,198 2,152 2,200 889 2,350 Turnaround time (est.) for commercial permit issue 20 days 20 days 20 15 15 15 Turnaround time (est.) for residential permit issue 10 days 10 days 10 6 6 6 Performance Measures & Goals for 2027 Building Safety Mark Pistulka Division Goal Goal Objective/Task June 5, 2026 Provide a high level of service to our contractors and residents to ensure code compliance Ensure that building safety practices and activities align with the MN State Building Code Continue to search for ways to ensure first-class customer service We are committed to ongoing collaboration with local building departments to continuously improve our plan review and inspection processes, ensuring thorough evaluations and timely service, while maintaining compliance with applicable codes and standards. Educate contractors, design professionals, and residents on newly adopted changes to the Minnesota State Building Code coming in 2027. Continue to provide staff with training and professional development opportunities to maintain and expand their knowledge, ensuring consistent and effective code administration and enforcement. Conduct pre-construction meetings with designers, contractors, and building owners for new commercial projects to review expectations, improve communication, and address potential issues early. This collaborative approach helps keep projects moving forward efficiently and reduces delays during construction. Page 8 of 34 BUILDING SAFETY2023 2024 2025 2026 6/30/2026 2027Increase/ %ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY(Decrease) ChangePersonal ServicesRegular Pay 403,190.89 440,567.16 439,542.36 416,400.00 184,014.02 438,850.00 22,450 5.4%Overtime Pay 0.00 0.00 0.00 5,000.00 0.00 5,000.00 0 0.0%Part-time Pay 0.00 0.00 7,433.53 31,200.00 15,067.98 34,800.00 3,600 11.5%PERA 30,239.34 33,042.56 33,610.82 33,950.00 14,931.13 35,900.00 1,950 5.7%FICA 24,188.45 25,998.70 26,302.07 28,050.00 11,564.86 29,700.00 1,650 5.9%Medicare 5,656.99 6,080.33 6,151.29 6,550.00 2,704.70 6,950.00 400 6.1%Insurance 80,850.00 85,638.00 68,037.71 58,050.00 26,394.00 54,200.00 (3,850) -6.6%Workers Comp 2,430.00 2,643.25 2,426.00 2,400.00 2,157.00 3,000.00 600 25.0%PFML 0.00 0.00 0.00 2,250.00 894.34 2,350.00 100 4.4%Total Personal Services546,555.67 593,970.00 583,503.78 583,850.00 257,728.03 610,750.00 26,900 4.6%SuppliesOffice Supplies 744.50 1,254.18 938.36 1,000.00 195.90 1,000.00 0 0.0%Fuels & Lubes 4,335.84 3,647.07 3,741.82 5,400.00 1,269.45 5,400.00 0 0.0%Uniform Allowance 1,102.79 1,143.18 977.63 1,000.00 0.00 1,000.00 0 0.0%Operating Supplies 0.00 3,688.79 280.56 400.00 60.75 400.00 0 0.0%Total Supplies6,183.13 9,733.22 5,938.37 7,800.00 1,526.10 7,800.00 0 0.0%Services & ChargesTelephone 1,323.72 693.72 693.72 1,550.00 346.86 1,550.00 0 0.0%Postage 77.27 18.69 45.09 50.00 5.38 50.00 0 0.0%Travel, Conferences & Schools 7,111.66 4,265.72 5,803.65 6,700.00 205.64 6,700.00 0 0.0%Insurance 390.00 400.00 424.00 500.00 212.00 500.00 0 0.0%Equip Repair/Maint Services 490.38 971.12 2,068.23 700.00 170.84 700.00 0 0.0%Dues & Subscriptions 340.00 421.21 215.00 400.00 0.00 400.00 0 0.0%Equip Replacement Charge 6,000.00 6,500.00 7,050.00 6,750.00 2,812.50 7,150.00 400 5.9%IT Equip Charge 4,300.00 4,300.00 3,150.00 5,900.00 2,458.35 4,900.00 (1,000) -16.9%Total Services & Charges20,033.03 17,570.46 19,449.69 22,550.00 6,211.57 21,950.00 (600) -2.7%TOTAL BUILDING SAFETY 572,771.83 621,273.68 608,891.84 614,200.00 265,465.70 640,500.00 26,300 4.3%Page 9 of 34 Division: Completed by: Date: Performance Measure 2023 Actual 2024 Actual 2025 Actual 2026 Estimated 2026 YTD 2027 Projected Land Use Applications (Exclude Plats)81 67 89 70 41 75 Plats 15 21 26 20 10 20 Building Permits Reviewed 410 360 376 400 251 450 Performance Measures & Goals for 2027 Comm Dev/Planning Zack Carlton Division Goal Goal Objective/Task June 25, 2026 Improve public access to information. Streamline processes and reduce regulation Customer Service Long-term documentation of Planned Unit Developments (PUD) have been transitioned to ordinances. To improve the availability of information for existing PUDs, staff will work with the city attorney to review old PUDs and transition them to an ordinance when possible. Continually evaluate processes for improvements to city permitting and reducing steps for residents and applicants. Implement the required changes to the application processes resulting from the development code updates. Prepare informational handouts that guide developers and consultants through the new processes. The code updates are expected to be completed in the spring of 2027. Page 10 of 34 COMM DEV/PLANNING2023 2024 2025 2026 6/30/2026 2027Increase/ %ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY(Decrease) Change12/31/2023 12/31/2024 12/31/2025 12/31/2026 6/30/2026 12/31/2027Personal ServicesRegular Pay 181,567.93 338,683.66 375,656.62 362,850.00 161,052.29 386,750.00 23,900 6.6%PERA 13,640.37 25,275.11 26,283.92 27,200.00 12,078.87 29,000.00 1,800 6.6%FICA 10,818.08 19,845.57 22,411.17 22,500.00 9,537.68 24,000.00 1,500 6.7%Medicare 2,530.03 4,641.32 5,241.31 5,250.00 2,230.60 5,600.00 350 6.7%Insurance 19,932.00 44,705.43 44,086.99 39,300.00 19,665.00 41,050.00 1,750 4.5%Workers Comp 1,383.00 2,441.50 1,559.00 1,750.00 1,320.00 1,850.00 100 5.7%PFML 0.00 0.00 0.00 1,750.00 715.69 1,900.00 150 0.0%Total Personal Services229,871.41 435,592.59 475,239.01 460,600.00 206,600.13 490,150.00 29,550 6.4%SuppliesOffice Supplies 1,103.20 1,989.71 2,012.95 1,200.00 334.43 1,200.00 0 0.0%Operating Supplies 418.56 161.16 52.03 0.00 0.00 0.00 0 0.0%Total Supplies1,521.76 2,150.87 2,064.98 1,200.00 334.43 1,200.00 0 0.0%Services & ChargesTelephone 360.00 360.00 240.00 350.00 0.00 350.00 0 0.0%Postage 1,242.78 726.77 1,049.72 1,000.00 437.91 1,000.00 0 0.0%Travel, Conferences & Schools 3,934.75 2,147.30 3,714.38 4,200.00 3,292.17 4,200.00 0 0.0%Publishing 7,172.40 9,907.20 9,302.00 7,500.00 2,971.80 7,500.00 0 0.0%Insurance 116.00 122.00 130.00 150.00 66.00 150.00 0 0.0%Equip Repair/Maint Services 35,087.65 35,356.10 35,424.87 36,500.00 37,800.00 37,800.00 1,300 3.6%Dues & Subscriptions 702.00 724.00 744.00 750.00 753.40 800.00 50 6.7%Miscellaneous 0.00 0.00 0.00 400.00 0.00 400.00 0 0.0%IT Equip Charge 2,050.00 2,050.00 3,100.00 4,300.00 1,791.65 550.00 (3,750) -87.2%Total Services & Charges50,665.58 51,393.37 53,704.97 55,150.00 47,112.93 52,750.00 (2,400) -4.4%TOTAL COMM DEV/PLANNING 282,058.75 489,136.83 531,008.96 516,950.00 254,047.49 544,100.00 27,150 5.3%Page 11 of 34 Division: Completed by: Date:June 18, 2026 Performance Measure 2023 Actual 2024 Actual 2025 Actual 2026 Estimated 2026 YTD 2027 Projected Inspections completed 1,017 1,083 770 1,200 323 900 Community Aesthetics Community Outreach Community Aesthetics - CUP Proactively address highly visible code violations throughout the community to improve community aesthetics, reduce incidents of code violations reported by residents, and maintain/improve property values. Speak with residents about their ordinance violations to improve their understanding of the ordinance and create a personal connection with the code enforcement department. Continue to develop the rotating inspection program for CUPs. Enforcement would be a team effort with planning and code enforcement. Performance Measures & Goals for 2027 Code Enforcement Zack Carlton Division Goal Goal Objective/Task Page 12 of 34 CODE ENFORCEMENT2023 2024 2025 2026 6/30/2026 2027Increase/ %ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY(Decrease) ChangePersonal ServicesRegular Pay 75,174.15 79,611.61 85,902.01 92,500.00 40,379.04 96,750.00 4,250 4.6%PERA 5,638.06 5,970.87 6,442.65 6,950.00 3,028.43 7,250.00 300 4.3%FICA 4,546.75 4,474.20 4,698.29 5,750.00 2,148.01 6,000.00 250 4.3%Medicare 1,063.36 1,046.39 1,098.79 1,350.00 502.35 1,400.00 50 3.7%Insurance 22,374.00 23,922.00 25,254.00 25,900.00 13,293.00 27,200.00 1,300 5.0%Workers Comp 331.00 520.25 554.00 600.00 573.00 800.00 200 33.3%PFML 0.00 0.00 0.00 500.00 211.84 550.00 50 0.0%Total Personal Services109,127.32 115,545.32 123,949.74 133,550.00 60,135.67 139,950.00 6,400 4.8%SuppliesFuels & Lubes 2,010.41 1,626.80 1,225.96 2,000.00 406.96 2,000.00 0 0.0%Uniform Allowance 247.84 502.95 282.80 300.00 0.00 300.00 0 0.0%Operating Supplies 99.50 281.31 0.00 300.00 20.25 150.00 (150) -50.0%Total Supplies2,357.75 2,411.06 1,508.76 2,600.00 427.21 2,450.00 (150) -5.8%Services & ChargesTelephone 527.10 527.58 528.57 550.00 264.33 550.00 0 0.0%Postage 260.60 752.23 543.95 600.00 115.80 600.00 0 0.0%Travel, Conferences & Schools 18.97 0.00 0.00 0.00 0.00 0.00 0 0.0%Insurance 136.00 140.00 148.00 150.00 74.00 150.00 0 0.0%Equip Repair/Maint Services 233.34 810.40 0.00 600.00 270.52 600.00 0 0.0%Equip Replacement Charge 2,500.00 2,700.00 2,900.00 3,000.00 1,250.00 3,200.00 200 6.7%IT Equip Charge 1,100.00 1,100.00 550.00 1,100.00 458.35 3,350.00 2,250 204.5%Total Services & Charges4,776.01 6,030.21 4,670.52 6,000.00 2,433.00 8,450.00 2,450 40.8%TOTAL CODE ENFORCEMENT116,261.08 123,986.59 130,129.02 142,150.00 62,995.88 150,850.00 8,700 6.1%Page 13 of 34 Division: Completed by: Date:6/8/2026 Performance Measure 2023 Actual 2024 Actual 2025 Actual 2026 Estimated 2026 YTD 2027 Projected Flow Rate (MGD)1.35 1.35 1.42 1.42 1.4 1.45 Tons of biosolids landfilled 3,335 3,167 4,091 4,000 4,000 Total gallons of leachate treated 13,339,132 10,562,624 12,549,380 10,88,3944 4,541,972 12,000,000 # of pump station call outs 105 82 106 110 54 100 # of pump stations 23 24 24 25 25 27 # of plant and collection call outs 37 31 34 40 22 30 Meet all the requirements that are given to us by the MPCA, and maintain an efficient plant and collection system. Keep the hybrid sunfish alive. Preventative maintenance program: ● Inspect 27 lift stations weekly ● Clean 27 lift stations 2 times/year and exercise valves ● Annual lift station inspection ● Ongoing inspection of sanitary sewer system ● Jet 50% of city sewer lines/year Performance Measures & Goals for 2027 Wastewater Treatment Matt Stevens Division Goal Goal Objective/Task Page 14 of 34 20232024202520266/30/20262027Increase/ %ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY (Decrease) ChangeEXPENDITURESPersonal ServicesRegular Pay542,825 548,339 595,456 615,250 269,023 649,35034,100 5.5%Overtime Pay36,63537,28747,91440,90022,12943,4002,500 6.1%Part-time Pay03,20009,60009,6000 0.0%PERA43,47210,424(1,113) 49,20021,84651,9502,750 5.6%FICA32,76733,46137,18441,30016,93043,5502,250 5.4%Other Retirement Contributions31,78618,09118,9150000 0.0%Medicare7,6637,8258,6969,6503,95910,200550 5.7%Insurance117,810 113,895 116,895 135,75061,357 132,900(2,850) -2.1%Workers Comp16,32520,22017,05719,95012,73621,6501,700 8.5%Unemployment Benefits015,4440000 00.0%PFML0007,0502871,450(5,600) 0.0%Total Personal Services829,284 808,185 841,004 928,650 408,268 964,05035,400 3.8%SuppliesOffice Supplies001,16050005000 0.0%Fuels & Lubes11,5878,82110,36914,0003,70511,500(2,500) -17.9%Operating Supplies296,137 240,935 307,362 309,500 115,653 324,50015,000 4.8%Equipment Parts004,6225,00005,0000 0.0%Total Supplies307,724 249,756 323,513 329,000 119,358 341,50012,500 3.8%Services & ChargesAudit Fees5,9516,4446,4506,9003,4507,500600 8.7%Engineering Fees005,8715,00014,8695,0000 0.0%Legal Fees37,728 351,8120000 00.0%Engineering Dept Svcs005,0480000 0.0%Professional Services52,71135,22359,14145,80019,27048,0002,200 4.8%Telephone5,9944,6755,0554,8002,3194,8000 0.0%Postage11315126230023000 0.0%Travel, Conferences & Schools1,7692,8952,2334,3002,2434,3000 0.0%Publishing13800000 00.0%Insurance32,64736,71038,04641,75019,08038,700(3,050) -7.3%Waste Disposal1,7421,8672,73501,3683,0003,000 0.0%Utilities419,053 343,186 464,409 438,400 172,069 464,40026,000 5.9%Equip Repair/Maint Services78,980 154,717 134,294 165,050 137,823 171,4506,400 3.9%Contractual Services255,482 250,684 413,102 264,000 232,460 400,000136,000 51.5%Uniform Rental7,3757,5528,0608,0003,7078,0000 0.0%Depreciation1,705,514 1,703,318 1,656,647 1,710,0000 1,700,000(10,000) -0.6%Amortization5,4275,3564,9960000 0.0%Dues & Subscriptions42040055055057560050 9.1%Taxes & Licenses5,9469,7998,6127,9006,2117,9000 0.0%Total Services & Charges2,616,991 2,914,790 2,815,510 2,702,750 615,445 2,863,950160,600 6.0%Capital OutlayImprovements0000220,000 0 0 0.0%Equipment134,413 477,95168,511 182,20049,717 315,000132,800 72.9%Total Capital Outlay134,413 477,95168,511 182,200 269,717 315,000132,800 72.9%Debt ServicePrincipal000 535,000 535,000 535,0000 0.0%Interest82,80778,06673,24771,65037,16866,300(5,350) -7.5%Interest Expense - Lease60000000 00.0%Agent Fees50050047555005500 0.0%Total Debt Service83,90778,56673,722 607,200 572,168 601,850(5,350) -0.9%Transfers OutTransfers00004,100 0 0 0.0%Transfer-General Fund170,000 175,000 180,000 187,2000 194,7007,500 4.0%Total Transfers Out170,000 175,000 180,000 187,2004,100 194,7007,500 4.0%Total WWTP EXPENDITURES4,142,3184,704,2494,302,2604,937,0001,989,0555,281,050341,3007.0%WWTPPage 15 of 34 Division: Completed by: Date:6/9/2026 Performance Measure 2023 Actual 2024 Actual 2025 Actual 2026 Estimated 2026 YTD 2027 Projected Active Public Engineering Projects 14 10 10 9 9 10 Active Private Development Projects 4 3 4 3 6 5 Total Projects 18 13 14 12 15 15 Performance Measures & Goals for 2027 Engineering Justin Femrite Division Goal Goal Objective/Task Responsibly Grow Community Engagement Continue planning for utility service extension in new urban service target areas Work with internal and external team members to establish downtown revitalization goals. Page 16 of 34 ENGINEERING2023 2024 2025 2026 6/30/2026 2027 Increase/ %ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY (Decrease) ChangePersonal ServicesRegular Pay 348,930 310,452 284,793 299,650 132,316 322,500 22,850 7.6%Overtime Pay000000 00.0%PERA 26,170 21,801 21,173 22,450 9,924 24,200 1,750 7.8%FICA 21,636 19,096 17,310 18,600 7,904 20,000 1,400 7.5%Medicare 5,060 4,466 4,048 4,350 1,849 4,700 350 8.0%Insurance 42,198 33,246 29,983 31,050 21,535 32,400 1,350 4.3%Workers Comp 1,934 2,161 1,517 1,550 1,599 2,200 650 41.9%PFML 0 0 0 1,450 626 1,550 100 6.9%Total Personal Services445,928 391,221 358,823 379,100 175,753 407,550 28,450 7.5%SuppliesOffice Supplies 251 266 154 250 55 250 0 0.0%Fuels & Lubes 430 309 373 550 56 600 50 9.1%Operating Supplies 484 2,241 813 2,000 652 2,000 0 0.0%Total Supplies1,165 2,815 1,340 2,800 764 2,850 50 1.8%Services & ChargesEngineering Fees 4,220 1,088 16,165 1,500 0 1,000 (500) 0.0%Other Professional Services 57 45 13,084 1,000 0 1,000 0 0.0%Telephone 730 591 591 700 116 700 0 0.0%Postage 277 228 1 250 1 50 (200) -80.0%Travel, Conferences & Schools 956 1,223 1,989 5,800 123 5,800 0 0.0%Car Allowance 4,800 4,800 4,800 4,800 2,400 4,800 0 0.0%Insurance 136 140 148 150 74 150 0 0.0%Equip Repair/Maint Services 103 96 96 12,500 140 12,500 0 0.0%Equip Replacement Charge 3,000 3,250 3,500 0 0 0 0 0.0%IT Equip Charge 3,000 3,000 1,900 2,700 1,125 1,600 (1,100) -40.7%Total Services & Charges17,279 14,461 42,273 29,400 3,978 27,600 (1,800) -6.1%TOTAL ENGINEERING 464,372 408,497 402,436 411,300 180,495 438,000 26,700 6.5%Page 17 of 34 Division: Completed by: Date:6/15/2026 Performance Measure 2023 Actual 2024 Actual 2025 Actual 2026 Estimated 2026 YTD 2027 Projected Active Stormwater Projects Reviewed 6 12 8 8 5 6 Completed Stormwater Projects 4 4 4 8 3 4 Water Quality Inspections 280 280 290 320 150 280 Active Site Inspections in Compliance 70%70%70%70%70%70% Stormwater Basin Cleaned 0 5 1 3 0 1 Stormwater Basin % Performance: <70% - Considerable Maintenance 6 3 2 2 2 1 70-80% - Notable Maintenance 24 25 26 24 24 24 80-90% - Some Maintenance 92 92 90 92 92 92 >90% - Little to No Maintenance 230 235 240 245 250 255 Permit Application Reviews 352 320 330 350 180 300 Performance Measures & Goals for 2027 Stormwater Ryan Sandhoefner Division Goal Goal Objective/Task Review permit applications Ensure that all city water resource protection ordinances are considered in the preliminary planning stages before building permits are issued Ensure compliance to protect and improve water quality and continue Stormwater Program Guide updates and implementation Asset Management Permit compliance Maintain Municipal Separate Storm Sewer System (MS4) Permit TMDL Waste Load Reduction Construct stormwater management projects that reduce nutrients entering Lake Orono and apply for water quality grants Electronically track all stormwater assets, conditions and track potential illicit discharges Ensure that all construction sites obtain required permits and continue to improve active inspection compliance with the city building department Page 18 of 34 STORMWATER2023 2024 2025 2026 6/30/2026 2027Increase/ %ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY(Decrease) ChangeREVENUES:Special Assmts - County 212 139 271 0 (294) 0 0 0.0%Interest Income 85,586 72,876 175,349 35,000 0 75,000 40,000 114.3%Miscellaneous Revenue 271,71000000 00.0%Storm Water Charges 633,969 674,715 679,115 680,500 234,221 710,000 29,500 4.3%Capital Contributions 487,52400000 00.0%TOTAL STORMWATER REVENUE1,479,001 747,729 854,735 715,500 233,926 785,000 69,500 0.0%EXPENDITURES:SuppliesOperating Supplies 757 315 0 1,000 0 1,000 0 0.0%Total Supplies757 315 0 1,000 0 1,000 0 0.0%Services & ChargesAudit Fees 1,984 2,148 2,150 2,300 1,150 2,500 200 8.7%Professional Services 10,570 10,359 10,474 13,000 4,419 12,000 (1,000) -7.7%Telephone 300 900000 00.0%Travel, Conferences & Schools 0 0 0 500 225 500 0 0.0%Contractual Services 470,915 50,360 154,831 50,000 0 50,000 0 0.0%Equipment Rental000000 00.0%Depreciation 494,793 481,076 479,687 500,000 0 500,000 0 0.0%Dues & Subscriptions 1,650 1,970 1,840 1,300 1,510 1,500 200 15.4%Total Services & Charges980,212 546,002 648,982 567,100 7,304 566,500 (600) -0.1%Capital OutlayImprovement Project Contract 0 0 0 100,000 0 575,000 475,000 475.0%Total Capital Outlay0 0 0 100,000 0 575,000 475,000 475.0%Transfers OutTransfers 0 40,0000000 00.0%Transfer-General Fund 135,000 135,000 125,000 130,000 0 135,200 5,200 4.0%Total Transfers Out135,000 175,000 125,000 130,000 0 135,200 5,200 4.0%TOTAL STORMWATER EXPENDITURES 1,115,969 721,318 773,982 798,100 7,304 1,277,700 479,60060.1%Page 19 of 34 Division: Completed by: Date:6/15/2026 Performance Measure 2023 Actual 2024 Actual 2025 Actual 2026 Estimated 2026 YTD 2027 Projected Wetland Conservation Act applications/decisions 11 9 15 20 10 15 Shoreland permit applications 5 7 2 5 2 5 Wetland and shoreland resident interactions (calls, emails, etc. but not permits) 33 30 30 35 20 35 Increase public education on environmental topics. Ensure compliance with state laws and local ordinances protecting natural resources. Continue review of existing city ordinances related to wetlands, floodplain, shoreland, etc. Continue to update and publish communications about environmental issues and regulations via social media, the city website, and other publications. Work cooperatively with state, county, and city staff to ensure land use activities comply with regulations related to the wetlands, shoreland, floodplain, Wild and Scenic Rivers, etc. Review environmental ordinances for consistency with state requirements. Amend any ordinances to provide more clarity and address any inconsistencies with state law. Environmental Joe Hale Division Goal Goal Objective/Task Performance Measures & Goals for 2027 Page 20 of 34 ENVIRONMENTAL2023 2024 2025 2026 6/30/2026 2027 Increase/ %ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY(Decrease) ChangePersonal ServicesRegular Pay65,152 66,660 44,423 56,100 24,740 61,400 5,300 9.4%PERA 4,886 4,065 3,332 4,200 1,855 4,600 400 9.5%FICA3,912 3,797 2,719 3,500 1,510 3,800 300 8.6%Medicare 915 888 636 800 353 900 100 12.5%Insurance 3,772 3,226 4,299 5,850 2,727 6,150 300 5.1%Workers Comp 892 943 712 500 498 700 200 40.0%PFML 0 0 0 450 110 300 (150) 0.0%Total Personal Services79,528 79,580 56,120 71,400 31,793 77,850 6,450 9.0%SuppliesFuels & Lubes000000 00.0%Operating Supplies 1,616 545 328 50 97 50 0 0.0%Total Supplies1,616 545 328 50 97 50 0 0.0%Services & ChargesTelephone 360 180 300 350 0 350 0 0.0%Postage 183 332 196 100 1 100 0 0.0%Travel, Conferences & Schools 346 199 90 350 303 350 0 0.0%Contractual Services 45,359 42,739 10,589 4,700 215 4,700 0 0.0%Dues & Subscriptions 700 716 0 100 0 100 0 0.0%IT Equip Charge 750 7500000 00.0%Total Services & Charges47,698 44,917 11,175 5,600 518 5,600 0 0.0%TOTAL ENVIRONMENTAL 128,842 125,041 67,623 77,050 32,409 83,500 6,450 8.4%Page 21 of 34 Division: Completed by: Date:6/17/2026 Performance Measure 2023 Actual 2024 Actual 2025 Actual 2026 Estimated 2026 YTD 2027 Projected % Residential recycling participants 89 88 85 88 90 88 Organics participation 359 403 410 Administered by Sherburne County Administered by Sherburne County Administered by Sherburne County Clean Up Day participation 321 311 330 229 229 300 Recycle Coach monthly interactions 1,664 1,330 640 0 0 0 Goal Objective/Task Review contract with Republic.Review the current contract (expires 12/31/27) with the Council, and determine if it should be extended or if an RFP should be issued. Performance Measures & Goals for 2027 Garbage Joe Hale Division Goal Increase curbside recycling and yard waste participation. Promote responsible waste disposal.Use public outreach to educate city residents about solid waste rules and best management practices. Promote the various waste and recycling resources that are available to city residents and increase monthly participation rates. Page 22 of 34 GARBAGE2023 2024 2025 2026 6/30/2026 2027Increase/ %ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY(Decrease) ChangeREVENUES:Special Assmts-County 2,312 2,433 3,626 0 (3,548) 0 0 0.0%Interest Income 30,922 30,738 72,662 15,000 0 50,000 35,000 233.3%Garbage Customer Charges 1,918,204 1,962,002 1,998,010 2,132,000 697,582 2,259,000 127,000 6.0%TOTAL GARBAGE REVENUE1,951,438 1,995,173 2,074,298 2,147,000 694,035 2,309,000 162,000 7.5%EXPENDITURES:Personal ServicesRegular Pay 36,196 29,246 18,510 23,400 10,308 25,600 2,200 9.4%PERA 2,715 (5,138) (8,144) 1,750 773 1,900 150 8.6%FICA 2,173 1,761 1,133 1,450 629 1,600 150 10.3%Other Retirement Contributions 2,631 0 0 0 0 0 0 0.0%Medicare 508 412 265 350 147 350 0 0.0%Insurance 2,095 1,790 1,791 2,450 1,136 2,550 100 4.1%PFML0000461001000.0%Total Personal Services46,318 28,070 13,555 29,400 13,040 32,100 2,700 9.2%SuppliesOperating Supplies 2,958 2,107 980 2,000 0 300 (1,700) -85.0%Total Supplies2,958 2,107 980 2,000 0 300 (1,700) -85.0%Services & ChargesAudit Fees 1,984 2,148 2,150 2,300 1,150 2,500 200 8.7%Other Professional Services 25,049 23,292 30,801 35,000 13,852 35,000 0 0.0%Postage 59 0 0 200 0 200 0 0.0%Travel, Conferences & Schools 0 0 0 150 0 150 0 0.0%Advertising/Marketing 0 0 0 250 0 250 0 0.0%Waste Disposal 522,506 524,418 554,184 605,000 241,234 630,000 25,000 4.1%Contractual Services 1,099,338 1,153,607 1,227,240 1,275,000 531,376 1,326,000 51,000 4.0%Miscellaneous 4,600 4,600 5,449 5,500 0 0 (5,500) -100.0%Total Services & Charges1,653,536 1,708,065 1,819,824 1,923,400 787,612 1,994,100 70,700 3.7%Transfers OutTransfer-General Fund 56,500 58,000 60,000 62,400 0 64,900 2,500 4.0%Total Transfers Out56,500 58,000 60,000 62,400 0 64,900 2,500 4.0%TOTAL GARBAGE EXPENDITURES 1,759,311 1,796,242 1,894,359 2,017,200 800,652 2,091,400 74,200 3.7%Page 23 of 34 Division: Completed by: Date: Performance Measure 2023 Actual 2024 Actual 2025 Actual 2026 Estimated 2026 YTD 2027 Projected Facilities maintained 11 11 11 11 11 11 Square feet cleaned daily 180,000 180,000 180,000 180,000 180,000 180,000 Work order requests 569 452 448 500 333 500 PM work order completion rate 100%100%100%100%100%100% Maintain longevity of facilities Performance Measures & Goals for 2027 Facilities Maintenance Gary Lore Division Goal Goal Objective/Task 6/9/2026 Maintain clean and safe facilities Improve building operations and efficiency Continue to complete PM's on schedule Planning and positioning Keeping up with and implementing new technologies Planning, prioritizing, staffing Updating operating systems and routine preventative maintenance and repair Page 24 of 34 FACILITIES MAINTENANCE2023 2024 2025 2026 6/30/2026 2027 Increase/%ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY (Decrease) ChangePersonal ServicesRegular Pay613,253 659,324 669,504 708,550 308,947 728,800 20,250 2.9%Overtime Pay2,784 1,401 5,891 8,000 1,102 8,000 0 0.0%Part-time Pay 20,280 14,313 21,662 4,700 2,071 4,700 0 0.0%PERA 46,203 49,558 50,131 53,750 23,254 55,250 1,500 2.8%FICA38,922 41,295 42,768 44,700 19,063 45,950 1,250 2.8%Medicare 9,103 9,658 10,002 10,450 4,458 10,750 300 2.9%Insurance 87,373 78,711 71,306 72,300 34,915 82,700 10,400 14.4%Workers Comp 25,949 33,640 27,073 30,950 17,886 24,400 (6,550) -21.2%Unemployment Benefits 603 4,270 2,227 0 3,425 0 0 0PFML 0 0 0 3,500 1,401 3,650 150 0.0%Total Personal Services844,470 892,170 900,563 936,900 416,522 964,200 27,300 2.9%SuppliesFuels & Lubes 6,959 6,137 5,668 7,500 1,913 7,500 0 0.0%Uniform Allowance 3,597 3,377 4,901 4,000 2,309 4,000 0 0.0%Operating Supplies 30,095 25,656 32,081 34,750 15,831 36,250 1,500 4.3%Total Supplies40,651 35,171 42,651 46,250 20,053 47,750 1,500 3.2%Services & ChargesTelephone 11,662 10,216 9,756 14,550 4,802 15,050 500 3.4%Travel, Conferences & Schools3,066 2,000 1,564 3,000 2,623 4,000 1,000 33.3%Insurance 8,711 9,900 10,556 11,550 5,364 11,400 (150) -1.3%Utilities 84,007 74,207 76,723 77,300 31,230 79,800 2,500 3.2%Bldg Repair/Maint Services 35,897 40,280 37,399 43,850 20,684 48,850 5,000 11.4%Equip Repair/Maint Services 16,716 13,176 21,407 12,500 0 17,500 5,000 40.0%Contractual Services 0 0 6,920 0 0 0 0 0.0%Equip Replacement Charge 6,000 6,500 7,050 14,600 6,083 15,500 900 6.2%IT Equip Charge 3,500 3,500 4,150 5,450 2,271 4,550 (900) -16.5%Total Services & Charges169,559 159,778 175,524 182,800 73,057 196,650 13,850 7.6%TOTAL FACILITIES MAINTENANCE 1,054,681 1,087,119 1,118,738 1,165,950 509,632 1,208,600 42,650 3.7%Page 25 of 34 Page 26 of 34 PARKS MAINTENANCE2023 2024 2025 2026 6/30/2026 2027 Increase/%ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY (Decrease) ChangePersonal ServicesRegular Pay527,000 662,607 622,305 668,900 302,835 716,350 47,450 7.1%Overtime Pay30,429 5,137 11,977 9,000 4,099 9,000 0 0.0%Part-time Pay 63,328 69,342 68,136 116,000 14,059 116,000 0 0.0%PERA 47,508 47,412 47,457 50,850 21,432 54,400 3,550 7.0%FICA35,861 43,536 41,115 49,200 18,482 52,150 2,950 6.0%Medicare 8,387 10,182 9,616 11,500 4,322 12,200 700 6.1%Insurance 135,273 147,486 144,600 151,700 71,740 152,800 1,100 0.7%Workers Comp 32,271 41,615 37,705 38,700 33,285 38,600 (100) -0.3%Unemployment Benefits 537 95 1,215 0 0 0 0 0.0%PFML 0 0 0 4,150 1,587 4,400 250 0.0%Total Personal Services880,594 1,027,413 984,126 1,100,000 471,841 1,155,900 55,900 5.1%SuppliesFuels & Lubes 32,529 29,305 30,097 35,700 8,810 35,700 0 0.0%Uniform Allowance 5,793 5,589 5,742 6,700 3,238 6,700 0 0.0%Operating Supplies 153,772 140,851 160,706 159,650 76,634 167,650 8,000 5.0%Equipment Parts 38,804 23,145 44,154 40,000 21,668 40,000 0 0.0%Total Supplies230,898 198,889 240,699 242,050 110,350 250,050 8,000 3.3%Services & ChargesTelephone 1,770 826 893 1,700 402 1,700 0 0.0%Postage 214 560000 00.0%Travel, Conferences & Schools4,210 3,222 2,146 8,750 1,716 4,750 (4,000) -45.7%Insurance 26,423 29,388 31,156 33,650 15,878 34,600 950 2.8%Utilities 179,373 159,146 147,453 179,000 46,669 175,000 (4,000) -2.2%Bldg Repair/Maint Services 6,270 10,662 9,063 14,000 522 10,000 (4,000) -28.6%Equip Repair/Maint Services 15,615 13,747 16,635 38,000 17,099 38,000 0 0.0%Contractual Services 116,133 64,743 75,826 64,350 26,244 76,000 11,650 18.1%Equipment Rental 18,103 23,342 28,562 23,000 8,498 25,000 2,000 8.7%Equip Replacement Charge 77,000 83,150 89,800 73,850 30,771 78,300 4,450 6.0%IT Equip Charge 1,700 1,700 1,050 1,300 542 4,550 3,250 250.0%Equipment 0 33,4800000 00.0%Total Services & Charges446,810 423,463 402,585 437,600 148,340 447,900 10,300 2.4%Capital OutlayEquipment00000220,000 220,000 0.0%Total Capital Outlay00000220,000 220,000 0.0%TOTAL PARKS MAINTENANCE 1,558,303 1,649,764 1,627,409 1,779,650 730,531 2,073,850 74,200 16.5%Page 27 of 34 Division: Completed by: Date:6-17-2026 Performance Measure 2023 Actual 2024 Actual 2025 Actual 2026 Estimated 2026 YTD 2027 Projected Centerline Miles of Bituminous Roadway 161 157 158 160 158 162 Pavement Maintenance Miles 18 20 15 20 9 20 Street Sweepings Per Year 2.5 2.5 2.5 2.5 1.5 2.5 EAB Tree Removals 0 25 121 65 44 50 ROW Mowing Per Year 2 2 2 2 1 2 Parking Lots 21 22 22 22 22 22 Performance Measures & Goals for 2027 Streets Chris Teff Division Goal Goal Objective/Task Snow and Ice Control Utilize BMPs to extend pavement life Sign Maintenance Meet approved timelines for snow removal. Continue to reduce road salt usage while maintaining safe winter driving surfaces through utilization of new equipment and applying BMPs for chemical application. Develop a plan of action for future liquid deicing equipment. Crack seal, pothole repair and other procedures to maintain bituminous roadways, parking lots, and trails. Desire BMP application system wide every 7 to 9-years. Continue to inspect and replace regulatory signage throughout the city. Update citywide signage for consistency. Maintain railroad quiet zone delineators to BNSF standard. EAB Management Continue EAB tree removal of publicly owned ash trees from road rights-of-way utilizing a systematic approach in accordance with the city's EAB Management Plan. Provide public notice to residents utilizing social media outlets, the city website, and door-knockers in affected areas. Page 28 of 34 STREETS MAINTENANCE2023 2024 2025 2026 6/30/2026 2027 Increase/ %ACTUAL ACTUAL ACTUAL BUDGETYTD PRELIMINARY (Decrease) ChangePersonal ServicesRegular Pay530,221 531,073622,233681,900 256,507793,450 111,550 16.4%Overtime Pay3,828 2,999 3,382 3,000 8143,000 0 0.0%Part-time Pay64,10666,48771,17690,350 41,25695,850 5,500 6.1%PERA 44,29643,68251,998 56,900 22,39966,950 10,050 17.7%FICA 35,44635,94641,441 48,050 17,46755,350 7,300 15.2%Medicare 8,290 8,407 9,692 11,250 4,085 12,950 1,700 15.1%Insurance 91,498 83,74790,152112,050 39,938 110,200 (1,850) -1.7%Workers Comp 32,078 37,18930,678 42,900 19,098 36,350 (6,550) -15.3%PFML 0 0 0 3,900 1,942 4,400 500 12.8%Total Personal Services809,763809,527920,7531,050,300403,5061,178,500128,200 12.2%SuppliesOffice Supplies 652 799 936 1,000 222 1,000 0 0.0%Fuels & Lubes 98,23257,18739,034100,000 47,527100,000 0 0.0%Uniform Allowance 5,5846,420 6,422 6,100 3,7046,100 0 0.0%Operating Supplies 129,761 94,76989,930 100,000 37,142100,000 0 0.0%Equipment Parts 75,50353,491 74,22975,000 34,98475,000 0 0.0%Street Signs 11,205 24,4177,945 31,000 38427,000 (4,000) -12.9%Total Supplies320,938237,084218,496313,100 123,965309,100 (4,000) -1.3%Services & ChargesOther Professional Services0 0 1,096 0 0 0 0 0.0%Telephone 3,8742,439 2,040 2,500 1,115 2,500 0 0.0%Postage 426 274218 350 655 450 100 28.6%Travel, Conferences & Schools9,297 19,3025,219 8,500 742 4,000 (4,500) -52.9%Publishing 0 600000 00.0%Insurance 18,070 19,97323,200 23,250 12,67426,600 3,350 14.4%Utilities 92,038 90,04399,67995,000 35,329101,000 6,000 6.3%Bldg Repair/Maint Services 39,37946,55928,310 46,000 20,88948,500 2,500 5.4%Equip Repair/Maint Services 66,9691,671 3,367 10,000 1,741 10,000 0 0.0%Contractual Services 19,01462,445 141,608107,500 114,122107,500 0 0.0%Equipment Rental 98 978 770 5,000 0 5,000 0 0.0%Dues & Subscriptions 2600000 00.0%Taxes & Licenses 551 4,370 13,5731,500 2,081 4,000 2,500 166.7%Equip Replacement Charge 146,000 157,700 170,400 213,300 88,875 226,100 12,800 6.0%IT Equip Charge 5,800 5,800 5,450 9,600 4,000 3,700 (5,900) -61.5%Equipment 0 41,9290 0 9,595 0 0 0.0%Total Services & Charges401,540 453,543494,929522,500 291,819539,350 16,850 3.2%Capital OutlayEquipment00000410,250 410,250 0.0%Total Capital Outlay00000410,250 410,250 0.0%TOTAL STREETS MAINTENANCE 1,532,241 1,500,154 1,634,178 1,885,900 819,290 2,437,200 141,050 29.2%Page 29 of 34 SNOW REMOVAL2023 2024 2025 2026 6/30/2026 2027 Increase/ %ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY (Decrease) ChangePersonal ServicesRegular Pay 109,429 123,142 146,760 154,350 102,795 220,500 66,150 42.9%Overtime Pay41,031 13,740 25,593 50,000 25,961 50,000 0 0.0%PERA 11,285 11,150 12,042 15,350 9,657 20,300 4,950 32.2%FICA 9,329 9,218 9,955 12,650 7,983 16,800 4,150 32.8%Medicare 5,364 2,156 2,328 2,950 1,867 3,900 950 32.2%Insurance 14,431 16,263 19,562 22,400 16,446 31,400 9,000 40.2%Workers Comp 9,718 10,248 8,412 9,500 6,309 9,700 200 2.1%PFML 0 0 0 1,000 0 1,100 100 10.0%Total Personal Services200,587 185,917 224,652 268,200 171,018 353,700 85,500 31.9%SuppliesOperating Supplies 137,886 78,000 117,029 130,000 103,966 154,500 24,500 18.8%Total Supplies137,886 78,000 117,029 130,000 103,966 154,500 24,500 18.8%TOTAL SNOW REMOVAL 338,473 263,917 341,681 398,200 274,983 508,200 110,000 27.6%Page 30 of 34 Division: Completed by: Date:6/15/2026 Performance Measure 2023 Actual 2024 Actual 2025 Actual 2026 Estimated 2026 YTD 2027 Projected Preventative Repairs 364 337 395 372 186 423 Corrective Repairs 411 491 317 555 276 312 Performance Measures & Goals for 2027 Equipment Services Mitchell Litfin Division Goal Maintain 95% fleet operational rate Utilize technology to enhance service time and facilitate tracking of services Minimize equipment failures through preventative maintenance Goal Objective/Task Conduct routine preventative maintenance and equipment inspections. Carry out unscheduled repairs in conjunction with preventative maintenance. Ensure repairs are completed within the manufacturer's specified time standards; outsource any repairs estimated to require over 40 labor hours. Continue training and effectively utilizing ManagerPlus Lightning Software to improve labor tracking for service operations. Upgrade and maintain vehicle diagnostic scan tools to improve the identification of deficiencies and minimize equipment downtime Perform routine maintenance services when equipment reaches 90–110% of the manufacturer’s recommended service intervals. Perform comprehensive inspections of all vehicles and equipment during routine maintenance, promptly identifying and repairing any deficiencies. Perform at least annual inspections on all equipment, including mandatory annual DOT inspections for all primary movers and trailers. Page 31 of 34 EQUIPMENT SERVICES2023 2024 2025 2026 6/30/2026 2027 Increase/ %ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY(Decrease) ChangePersonal ServicesRegular Pay 221,121 243,712 256,586 266,200 119,228 274,250 8,050 3.0%Overtime Pay 1,505 3,599 113 1,000 64 1,000 0 0.0%PERA 16,700 18,558 19,263 20,050 8,957 20,650 600 3.0%FICA 12,524 13,891 14,087 16,550 6,389 17,050 500 3.0%Medicare 2,929 3,249 3,295 3,850 1,494 4,000 150 3.9%Insurance 53,909 64,974 68,442 70,550 36,033 74,100 3,550 5.0%Workers Comp 5,945 7,664 7,890 8,000 8,856 12,150 4,150 51.9%PFML 0 0 0 1,500 635 1,550 50 3.3%Total Personal Services314,633 355,647 369,677 387,700 181,655 404,750 17,050 4.4%SuppliesFuels & Lubes 7,063 4,192 7,701 10,000 2,816 11,750 1,750 17.5%Uniform Allowance 2,064 2,205 2,263 2,000 1,202 2,700 700 35.0%Operating Supplies 28,299 24,569 22,789 25,600 14,633 23,300 (2,300) -9.0%Equipment Parts 1,614 (18) 2,802 7,000 3,189 3,500 (3,500) -50.0%Total Supplies39,039 30,948 35,555 44,600 21,840 41,250 (3,350) -7.5%Services & ChargesTelephone 296 296 657 300 149 1,500 1,200 400.0%Travel, Conferences & Schools 570 1,988 700 1,800 0 2,700 900 50.0%Equip Repair/Maint Services 4,373 7,445 6,937 10,000 250 10,000 0 0.0%Contractual Services 3,117 4,189 11,113 19,100 3,322 11,200 (7,900) -41.4%IT Equip Charge 1,700 1,700 1,600 1,900 792 0 (1,900) -100.0%Total Services & Charges10,056 15,618 21,007 33,100 4,512 25,400 (7,700) -23.3%TOTAL EQUIPMENT SERVICES 363,728 402,213 426,239 465,400 208,008 471,400 6,000 1.3%Page 32 of 34 GENERAL Police Police Police Streets Streets Parks FUND Position:Patrol Officer Patrol Officer Sergeant Lead Operator SMO2 Park Maint. Worker TOTAL 4101 Regular Pay 97,400 97,400 28,350 12,300 67,900 67,900 371,250 4102 Overtime Pay - 4103 Part-Time Pay - 4104 PERA 17,250 17,250 5,000 900 5,100 5,100 50,600 4105 FICA 750 4,200 4,200 9,150 4107 Medicare 1,400 1,400 400 200 1,000 1,000 5,400 4108 Insurance 10,200 10,200 - - 10,200 10,200 40,800 4109 Workers Comp 7,050 7,050 1,850 450 3,000 3,000 22,400 4112 MNPL 500 500 100 150 350 350 1,950 Total Personal Services 133,800 133,800 35,700 14,750 91,750 91,750 - 501,550 Additional Costs: 4217 Uniform Allowance 6,400 6,400 12,800 4219 Supplies 4,000 4,000 3,000 11,000 4331 Training/License 4,000 4,000 8,000 4361 Auto insurance - 4560 Equipment - vehicle 395,000 220,000 615,000 (plow truck)(sidewalk machine) Total Additional Costs 14,400 14,400 3,000 - 395,000 220,000 - 646,800 Total Position Requests 148,200 148,200 38,700 14,750 486,750 311,750 - 1,148,350 *promote current *promote current officer (not adding employee (not staff)adding staff) 2027 BUDGET PERSONNEL REQUESTS Department: Page 33 of 34 Department Description Amount Police Transition from Chevy Equinox to 1500 Pick-up 9,000 Streets Tandem Plow Truck (with staff addition)395,000 Streets Upgrade Cat Loader Unit 80 15,250 Parks Sidewalk Machine (with staff addition)220,000 Total 639,250 Fire Interfund loan payment (Ladder truck)185,300 Capital Outlay Requests - 2027 Page 34 of 34