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July 27, 2026 - Special Budget Meeting Packet
City Council Regular Meeting & Work Session Agenda Monday, July 27, 2026 4:00 PM Elk River City Hall ▪ Regular meeting in Council Chambers ▪ Work Session meeting in Upper Town Conference Room immediately following regular meeting 1. CALL MEETING TO ORDER 2. PLEDGE OF ALLEGIANCE 3. PRESENTATIONS, AWARDS, AND RECOGNITION 3.1 Recognize Eric Balabon for 30 Years of Service 3.2 Recognize Brian Boos for 28 Years of Service and Upcoming Retirement 4. WORK SESSION Work Sessions are less formal meetings to encourage dialog. Official action or votes are not typically taken. At the conclusion of a discussion, a simple consensus provides staff direction for execution of the item. This portion of the agenda is audio recorded but not video recorded or broadcast. Work Sessions are open to the public; however, visitors who wish to provide input must be invited by the presiding officer, assume a seat at the discussion table and provide their full name and address for the official record. 4.1 2027 Budget 5. MOTION TO ADJOURN Page 1 of 36 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 27, 2026 Prepared By Justin Dunford, City Clerk Item Description Recognize Eric Balabon for 30 Years of Service Reviewed by David Kuhnly Cal Portner Action Requested Thank and recognize Eric Balabon for his 30 years of service to the city. Background/Discussion Eric Balabon has proudly served the Elk River Police Department since 1996. Throughout his distinguished career, Eric has served in numerous roles, including patrol officer, SWAT team member, detective, and supervisor of the Detective Unit. Over the past 30 years, Eric has consistently represented the department with professionalism, dedication, and integrity. His commitment to serving the community has left a lasting impact on both the organization and those he has worked alongside. Financial Impact None Mission/Policy/Goal Together we win Attachments None Page 2 of 36 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 3.2 Meeting Date July 27, 2026 Prepared By Justin Dunford, City Clerk Item Description Recognize Brian Boos for 28 Years of Service and Upcoming Retirement Reviewed by David Kuhnly Cal Portner Action Requested Thank and recognize Brian Boos for his 28 years of service to the city and his upcoming retirement. Background/Discussion Brian has proudly served the Elk River community since June 1998. Throughout his career, he has served in a variety of roles, including Field Training Officer, K-9 Handler, and Honor Guard member. While each assignment was impactful, Brian's greatest contribution came as a Patrol Sergeant, where he earned the respect of his peers by mentoring officers and leading with integrity, professionalism, and a steadfast commitment to excellence. Financial Impact None Mission/Policy/Goal Together we win Attachments None Page 3 of 36 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 4.1 Meeting Date July 27, 2026 Prepared By Lori Stich, Finance Manager Item Description 2027 Budget Reviewed by Lori Stich Joe Stremcha Cal Portner Justin Dunford Action Requested Review the 2027 preliminary department/division budgets, discuss, and provide staff. Background/Discussion Included are the 2027 preliminary budget worksheets along with department/division goals for the following departments. The staff budget committee included the City Administrator, Assistant City Administrator/Business Services Director, Finance Manager, and Accountants. General Fund: • Human Resources • Information Technology • Senior Programs • Recreation • Police • Fire • City Council • Communications • Administration • Elections • Finance • Legal Special Revenue Funds: • FTCenter Page 4 of 36 Enterprise Funds: (funded by generated revenues) • Liquor The Preliminary General Fund budget is currently $26,664,150. This is a proposed 12.7% increase over the 2026 budget. The approved 2026 final budget was 6.5% over the 2025 final budget. The following items account for a large share of the proposed $3.01 million increase. 1) Capital Equipment — due to the loss of Local Government Aid, new vehicles/equipment and vehicle/equipment upgrades will need to be initially funded in the General Fund and their annual amortization costs, reflecting the expected life cycle plus inflation added in future General Fund budgets to account for their future replacement. This is a best practice to ensure consistent budgeting and the minimizing of large budget swings. The 2027 budget request includes a new tandem axle snow plow, sidewalk plowing machine, and multiple vehicle upgrades. Vehicle/equipment adds and upgrades account for $785,350. 2) Personnel — The 2026 General Fund included an Employee Compensation Plan Update to align employee wages with peer cities. To reduce the 2026 General Fund increase, the Council implemented the wage update at midyear. The 2027 proposed budget includes the costs of that full-year wage adjustment, plus COLA and steps. The city also has two union contracts open for 2027, both of which are police and are subject to interest arbitration. Personnel costs account for 74.6% of city expenses. The budget includes two additional full-time police officers and two full-time public works employees, as well as two position upgrades to supervisory positions. The total personnel increase accounts for $1,853,100, including the new employee expenditure request of $533,350. 3) Software — annual licensing cost increases and contracts were previously approved by the City Council. 4) Building/equipment repair and maintenance increases totaling $131,500. On September 21, Council will adopt the Preliminary Tax Levy for taxes payable in 2027. The Final Tax Levy will be adopted in December and can be the same or lower but cannot be greater than the Preliminary Tax Levy. Financial Impact N/A Mission/Policy/Goal Responsible for every dollar - good stewards Attachments 1. 2027 General Fund Summary-Updated 2. Department Goals-Budgets 3. 2027 Staff Requests 4. 2027 Capital Requests-Updated Page 5 of 36 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 $20,861,550 78.2%$3,997,100 23.7% 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 3.7%$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 8.1%($753,650)-25.9% Total General Fund Revenues 20,653,401 21,724,062 23,011,986 23,659,950 8,315,004 26,664,150 100.0%$3,004,200 12.7% 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 691,952 732,615 701,169 722,950 438,747 772,000 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 2.0%27,150 5.3% Facilities Maintenance 1,054,680 1,087,119 1,118,738 1,165,950 683,703 1,226,600 4.6%60,650 5.2% Energy City 56,284 21,268 0 0 0 0 0.0%- 0.0% Total General Government 4,941,603 5,470,284 5,439,013 5,956,350 3,472,275 6,207,250 23.3%250,900 4.2% Public Safety: Police 7,190,412 7,847,040 8,688,370 8,635,300 5,046,688 9,963,900 37.4%1,328,600 15.4% Fire 1,979,598 2,103,602 2,302,889 2,203,550 1,224,784 2,463,800 9.2%260,250 11.8% 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 13,302,550 49.9%1,630,300 14.0% Public Works: Street Maintenance 1,532,241 1,500,154 1,634,178 1,885,900 979,849 2,437,200 9.1%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 1.6%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 14.5%694,000 22.0% Culture & Recreation: Park Maintenance 1,558,303 1,649,764 1,627,409 1,779,650 1,037,763 2,167,850 8.1%388,200 21.8% 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 3,299,550 12.4%439,000 15.3% Total General Fund Expenditures $20,138,105 $21,504,815 $22,672,793 $23,649,950 $13,711,832 $26,664,150 100.0%$3,014,200 12.7% CITY OF ELK RIVER GENERAL FUND 2027 PRELIMINARY BUDGET Page 6 of 36 Division: Completed by: Date: Performance Measure 2023 Actual 2024 Actual 2025 Actual 2026 Estimated 2026 YTD 2027 Projected Retention Rate - regular employees 92%83%91%89%95%91% - Retired 1 6 5 5 0 5 - New Job 7 5 4 7 5 5 - Other 4 12 5 5 2 4 Positions Filled/Employees Hired:108 224 92 176 33 90 - Regular FT & PT 16 28 26 16 8 25 - Seasonal & non-reg PT 92 63 66 56 28 65 - Election Judge 0 133 0 104 52 0 Job applications processed 640 1,532 1,817 1,358 679 1,800 Avg applications received per job - regular fulltime positions 22 40 55 60 60 60 Performance Measures & Goals for 2027 Human Resources Mike Eichten June 18, 2026 Division Goal Goal Objective/Task Maintain compliance with law changes Successfully interpret, write policy for, and implement new laws resulting from recent legislative sessions. Manage benefit costs while maintaining competitive offerings. Improve efficiency through technology and process improvements. Provide attractive and sustainable employee benefits Maximize the use of available technology Maintain employee retention Develop programs to ensure professional development, consider personnel program suggestions, provide opportunities for a healthy workforce. Continue to help build a positive workplace Assist management with policy development; promote safe and healthy workplace. Develop opportunities to promote future workforce Internships, apprenticeship programs, school work experience days, job and career fairs. Page 7 of 36 HUMAN RESOURCES 2023 2024 2025 2026 6/30/2026 2027 Increase/% ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY (Decrease)Change Personal Services Regular Pay 233,142 249,466 252,879 220,150 96,775 212,700 (7,450)-3.4% Part-time Pay 0 0 26,038 39,500 17,878 41,150 15,112 4.2% PERA 17,500 18,568 19,266 19,500 8,599 19,050 (216)-2.3% FICA 13,980 14,748 16,354 16,100 6,618 15,750 (604)-2.2% Medicare 3,269 3,449 3,825 3,750 1,548 3,700 (125)-1.3% Insurance 26,485 27,629 31,959 37,500 18,894 39,400 7,441 5.1% Workers Comp 1,048 1,273 1,020 1,200 774 1,000 (20)-16.7% PFML 0 0 0 1,300 535 1,300 1,300 0.0% Total Personal Services 295,423 315,134 351,341 339,000 151,621 334,050 (17,291)-1.5% Supplies Office Supplies 4,011 3,771 3,974 5,200 1,766 5,700 500 9.6% Total Supplies 4,011 3,771 3,974 5,200 1,766 5,700 500 43.4% Services & Charges Other Professional Services 2,240 2,698 3,654 7,000 1,911 7,800 800 11.4% Telephone 360 180 0 350 0 350 0 0.0% Postage 203 253 87 300 14 100 (200)-66.7% Travel, Conferences & Schools 795 350 100 900 285 900 0 0.0% Equip Repair/Maint Services 92,381 108,658 116,590 115,000 55,082 118,000 3,000 2.6% Dues & Subscriptions 930 749 230 1,000 0 950 (50)-5.0% IT Equip Charge 1,900 1,900 1,900 2,900 1,450 1,750 (1,150)-39.7% Total Services & Charges 98,809 114,787 122,561 127,450 58,743 129,850 2,400 1.9% TOTAL HUMAN RESOURCES 398,243 433,692 477,875 471,650 212,129 469,600 (2,050)-0.4% Page 8 of 36 Division: Completed by: Date: Performance Measure 2023 Actual 2024 Actual 2025 Actual 2026 Estimated 2026 YTD 2027 Projected Physical Servers 11 11 11 11 11 11 Virtual Servers 32 36 36 38 36 38 Computers 282 267 260 270 273 274 Desk Phones 105 94 94 94 94 94 Cell Phones 89 95 95 97 125 125 Data Cards 36 41 41 41 11 11 Security Cameras 163 191 195 210 194 210 Wireless Access Points 51 54 60 62 55 62 Support Tickets 1,060 1,978 1,585 1,900 1,289 1,900 Performance Measures & Goals for 2026 Information Technology Seth Calvin Division Goal Goal Objective/Task July 2, 2026 Strengthen Security Posture Build Cyber Resilience Modernize Core Infrastructure Develop and Retain the IT Team Move toward Zero Trust access, enforce phishing-resistant MFA (FIDO2/passkeys), tune and expand EDR coverage in Defender. Immutable, tested backups; ransomware recovery drills; defined RTO/RPO; run an annual incident tabletop exercise. Refresh end-of-life hardware, migrate to hyperconverged/cloud platform, close warranty and compliance gaps. Cross-train new staff, document procedures, eliminate single-points-of-knowledge, pursue targeted certifications. Page 9 of 36 INFORMATION TECHNOLOGY 2023 2024 2025 2026 6/30/2026 2027 Increase/% ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY (Decrease)Change Personal Services Regular Pay 282,444 296,010 267,482 328,000 145,798 347,300 19,300 5.9% Overtime Pay 26 0 0 0 0 0 0 0.0% PERA 20,329 21,984 18,829 24,600 10,935 26,050 1,450 5.9% FICA 16,896 17,456 15,557 20,350 8,546 21,550 1,200 5.9% Medicare 3,952 4,083 3,638 4,750 1,999 5,050 300 6.3% Insurance 51,733 65,786 42,789 54,400 19,665 64,600 10,200 18.8% Workers Comp 1,291 1,615 1,349 1,550 996 1,450 (100)-6.5% PFML 0 0 0 1,700 662 1,800 100 5.9% Total Personal Services 376,671 406,933 349,644 435,350 188,600 467,800 32,450 7.5% Supplies Operating Supplies 19,605 26,927 14,625 35,500 7,904 11,000 (24,500)-69.0% Total Supplies 19,605 26,927 14,625 35,500 7,904 11,000 (24,500)-69.0% Services & Charges Other Professional Services 61,639 24,782 61,368 35,000 14,020 20,000 (15,000)-42.9% Telephone 3,589 4,817 3,586 1,900 1,976 3,000 1,100 57.9% Travel, Conferences & Schools 9,969 17,044 5,061 11,000 6,077 11,000 0 0.0% Equip Repair/Maint Services 115,156 204,689 229,130 323,800 159,581 335,300 11,500 3.6% IT Equip Charge 4,000 4,000 4,150 4,300 2,150 3,800 (500)-11.6% Total Services & Charges 194,353 255,332 303,295 376,000 183,803 373,100 (2,900)-0.8% Capital Outlay Lease Expenditure 0 99,914 0 0 0 0 0 0.0% Principal Payment - Lease 23,641 23,562 18,400 0 0 0 0 0.0% Interest Expense - Lease 2,746 2,115 3,722 0 0 0 0 0.0% Total Capital Outlay 26,387 125,591 22,122 0 0 0 0 -100.0% TOTAL INFORMATION TECHNOLOGY 617,017 814,783 689,686 846,850 380,308 851,900 162,214 23.5% Page 10 of 36 Division: Completed by: Date: Performance Measure 2023 Actual 2024 Actual 2025 Actual 2026 Estimated 2026 YTD 2027 Projected Guest Count 267,312 293,170 298,215 295,500 127,563 300,000 Basket Size (Avg. Sale per Guest)$29.80 $29.42 $29.12 $29.00 $28.47 $29.00 Gross Profit % (Cost of Goods/Revenue)28%29%29%29%29%29% Labor Costs % (Cost of Labor/Revenue) Rev. Calc. Method eff. 2025)14.04%13.56%13.51%15.78%14.16%15.50% Net Profit % (Total Expenses/Revenue)12.10%10.95%7.75%11.00%-10.00%11.00% Delivery Gross Sales $22,870 $38,261 $28,442 $120,000 $65,176 $120,000 Loyalty Rewards Members N/A N/A 8447 8600 8539 8700 Loyalty Pts Redemption ($)N/A N/A $47,500 $75,000 $39,270 $80,000 # of Deliveries 326 506 *406 *Online Sales N/A N/A Performance Measures & Goals for 2027 Liquor Joe Audette Division Goal Goal Objective/Task June 30, 2026 Promote community value of liquor operations Improve delivery sales and service offerings Recruit and retain staff Promote a unified "message" paired with liquor transfers and a better knowledge of where consumer dollars go. Make your Community Shine has grown year over year. Leverage eCommerce site through Door Dash. Eliminated in-house delivery, November of 2025. Educate residents on the Northbound Project Marketing and educational materials to inform public of project. Explore new strategies to recruit and retain liquor store employees. Page 11 of 36 LIQUOR SUMMARY 2023 2024 2025 2026 6/30/2026 2027 Increase/% ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY (Decrease)Change REVENUES: Sales 7,973,270 8,625,315 8,660,724 8,845,000 4,169,135 8,922,500 77,500 0.9% Cost of Sales 5,762,668 6,169,283 6,109,655 6,344,000 2,636,803 6,305,400 (38,600)-0.6% GROSS PROFIT 2,210,602 2,456,033 2,551,069 2,501,000 1,532,332 2,617,100 116,100 4.6% Other Revenue Other Sales - Events 1,483 0 0 0 0 0 0 0.0% Delivery Fee 1,660 2,525 2,030 3,000 0 0 (3,000)-100.0% Interest Income 329,635 186,554 265,176 75,000 0 150,000 75,000 100.0% Refunds & Reimbursements 0 0 0 0 404 0 0 0.0% Miscellaneous Revenue 3,033 2,503 2,652 2,400 2,302 2,400 0 0.0% ATM Revenue 58 0 0 0 0 0 0 0.0% Cash Over/(Short)(612)995 328 0 (272)0 0 0.0% Disposal of Assets (4,150)135 0 0 0 0 0 0.0% Transfers 0 9,682 0 0 0 0 0 0.0% TOTAL LIQUOR REVENUE 2,541,710 2,658,426 2,821,255 2,581,400 1,534,765 2,769,500 188,100 7.3% Page 12 of 36 2023 2024 2025 2026 6/30/2026 2027 Increase/% ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY (Decrease)Change EXPENDITURES: Personal Services Regular Pay 581,819 602,498 672,595 754,550 321,853 820,700 66,150 8.8% Overtime Pay 395 87 17 0 0 0 0 0.0% Part-time Pay 278,385 293,184 263,079 290,000 112,187 290,000 0 0.0% PERA 60,472 42,175 (1,432)78,350 31,524 83,300 4,950 6.3% FICA 51,958 53,427 55,347 64,800 25,730 68,850 4,050 6.3% Other Retirement Contributions 10,293 13,436 15,587 0 0 0 0 0.0% Medicare 12,151 12,495 12,944 15,150 5,941 16,150 1,000 6.6% Insurance 104,880 128,240 132,541 155,300 63,986 138,100 (17,200)-11.1% Workers Comp 20,190 24,023 19,689 26,600 14,508 20,950 (5,650)-21.2% Unemployment Benefits 767 41 0 0 166 0 0 0.0% PFML 0 0 0 10,600 1,999 10,950 350 100.0% Total Personal Services 1,121,309 1,169,605 1,170,366 1,395,350 577,895 1,449,000 53,650 3.8% Supplies Fuels & Lubes 833 624 541 2,000 0 0 (2,000)-100.0% Uniform Allowance 4,137 3,093 2,319 8,000 869 4,500 (3,500)-43.8% Operating Supplies 33,119 34,594 13,479 30,000 7,529 28,000 (2,000)-6.7% Total Supplies 38,089 38,312 16,339 40,000 8,397 32,500 (7,500)-18.8% Services & Charges Audit Fees 9,919 10,740 10,750 11,500 5,750 12,500 1,000 8.7% Other Professional Services 0 0 128,406 271,000 83,319 7,260,850 6,989,850 2579.3% Telephone 3,312 884 1,129 2,250 454 1,500 (750)-33.3% Travel, Conferences & Schools 959 4,046 7,096 5,500 845 3,000 (2,500)-45.5% Advertising/Marketing 6,526 10,848 7,937 20,000 6,971 17,000 (3,000)-15.0% Insurance 18,730 20,773 24,819 21,600 3,440 20,650 (950)-4.4% Utilities 72,604 70,731 75,170 69,500 27,373 75,000 5,500 7.9% Repair/Maint Services 95,956 50,171 63,193 50,050 23,229 50,000 (50)-0.1% Depreciation 57,854 59,545 43,075 60,000 0 44,500 (15,500)-25.8% Amortization 4,175 4,192 4,282 0 0 0 0 0.0% Dues & Subscriptions 6,225 9,906 6,761 10,000 0 8,400 (1,600)-16.0% Taxes & Licenses 940 1,336 3,546 1,700 1,011 3,450 1,750 102.9% Credit Card Fees 144,472 231,287 608,652 245,000 179,451 350,000 105,000 42.9% Miscellaneous 13 0 0 0 0 0 0 0.0% Total Services & Charges 421,686 474,461 984,815 768,100 331,844 7,846,850 7,078,750 921.6% Capital Outlay Land 0 0 0 0 811,026 0 0 0.0% Improvement Project Contract 0 0 0 130,000 0 120,000 (10,000)-7.7% Equipment 0 0 0 0 0 750,000 750,000 0.0% Total Capital Outlay 0 0 0 130,000 811,026 870,000 740,000 569.2% Debt Service Interest 0 0 798 0 0 0 0 0.0% Interest Expense - Lease 461 360 0 0 0 0 0 0.0% Total Debt Service 461 360 798 0 0 0 0 0.0% Transfers Out Transfers 250,000 250,000 750,000 250,000 0 250,000 0 0.0% Transfer-General Fund 1,000,000 1,000,000 850,000 850,000 0 0 (850,000)-100.0% Total Transfers Out 1,250,000 1,250,000 1,600,000 1,100,000 0 250,000 (850,000)-77.3% TOTAL LIQUOR EXPENDITURES 2,831,545 2,932,737 3,772,318 3,433,450 1,729,163 10,448,350 7,014,900 204.3% LIQUOR SUMMARY (289,836)(274,311)(951,064)(852,050)(194,398)(7,678,850)(6,826,800) Page 13 of 36 Division:Senior Programs Completed by:Natalie/Jeff Date:6/15/2026 Performance Measure 2023 Actual 2024 Actual 2025 Actual 2026 Estimated 2026 YTD 2027 Projected Memberships 629 570 557 565 544 575 Activity Center Attendance 16,662 17,550 18,347 19,000 9,239 19,000 Performance Measures & Goals for 2027 Division Goal Goal Objective/Task Increase access to public recreation Fiscal responsibility of public funds Effective membership program and events Promote online registration for all activities and allow membership renewal via phone. Analyze current membership program to determine needed adjustments to function most productively in the facility - implement needed adjustments to membership and activity fees to meet financial standards. Survey members and consider auto renewal. Increase marketing efforts to spur engagement Engage in program and facility analysis to determine ideal program offerings within available resources that will engage and serve the community. Balance recreation programs that are offered as a service with programs that produce revenue. Ensure that community members are aware of senior center programs and opportunities. Efficient membership and program registration Page 14 of 36 SENIOR PROGRAMS 2023 2024 2025 2026 6/30/2026 2027 Increase/% ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY (Decrease)Change REVENUES Charges for Services Sr Center Activities 43,817 46,450 56,605 55,500 24,273 57,750 2,250 4.1% EXPENDITURES Personal Services Regular Pay 79,042 82,862 85,848 88,900 39,529 97,500 8,600 9.7% Part-time Pay 12,746 30,196 30,774 41,200 16,570 48,450 7,250 17.6% PERA 6,884 8,434 8,692 9,350 4,207 10,500 1,150 12.3% FICA 5,400 6,883 6,997 8,050 3,270 9,050 1,000 12.4% Medicare 1,263 1,610 1,636 1,900 765 2,100 200 10.5% Insurance 22,374 23,922 25,254 25,900 13,293 27,200 1,300 5.0% Workers Comp 326 603 526 700 408 650 (50)-7.1% PFML 0 0 0 700 275 750 50 7.1% Total Personal Services 128,035 154,509 159,727 176,700 78,318 196,200 19,500 11.0% Supplies Operating Supplies 12,664 9,857 7,552 11,000 3,116 8,500 (2,500)-22.7% Total Supplies 12,664 9,857 7,552 11,000 3,116 8,500 (2,500)-22.7% Services & Charges Telephone 296 296 297 300 149 300 0 0.0% Postage 4,293 5,325 4,363 5,000 2,002 5,000 0 0.0% Travel, Conferences & Schools 145 426 1,001 1,500 734 1,500 0 0.0% Contractual Services 30,919 31,669 36,017 75,000 41,249 78,000 3,000 4.0% Dues & Subscriptions 622 544 647 850 430 850 0 0.0% IT Equip Charge 1,100 1,100 1,600 2,100 1,050 1,200 (900)-42.9% Total Services & Charges 37,375 39,360 43,925 84,750 45,614 86,850 2,100 2.5% TOTAL SENIOR PROGRAMS 178,074 203,726 211,204 272,450 127,047 291,550 19,100 7.0% Page 15 of 36 Division: Completed by: Date: Performance Measure 2023 Actual 2024 Actual 2025 Actual 2026 Estimated 2026 YTD 2027 Projected YMCA Annual Hourly Gym Usage 64 115 129 130 115 130 Number of Community Events 49 56 58 58 9 58 Recreation Program Participants 2,156 2,526 2,660 2,500 1,337 2,750 Event Attendees 26,866 26,500 28,637 28,000 1,563 28,000 Shelter/Pavilion Rentals 436 295 449 450 105 450 Warming House Participants During Hours Staffed 2,130 1,377 4,070 3,500 4,697 3,750 Rec Programs at FT Center 1 1 1 2 2 2 Balance recreation programs that are offered in the program plan as a service with programs that produce revenue based on our revenue and pricing policy. Utilizing business sponsors through collaboration. Engage in marketing analysis and implement adjustments to most effectively communicate services to the community. Continually evaluate programs and partner with community groups when opportunities exist. Implement facility rental use policy and fee structure that balances the needs of service groups and revenue generating groups based on our organized use policy. Increase access to public recreation Fiscal responsibility of public funds Promote the public health and wellness benefits of Parks and Recreation Maintain facilities and programs that continue to meet the community's needs Responsible use of public rental facilities Engage in program and facility analysis to determine ideal program offerings within available resources that will engage and serve the community. Performance Measures & Goals for 2027 Recreation Karen, Warren, and Jeff Division Goal Goal Objective/Task 6/15/2026 Page 16 of 36 RECREATION SUMMARY 2023 2024 2025 2026 6/30/2026 2027 Increase/% ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY (Decrease)Change REVENUES Charges for Services Recreation Fees 53,082 49,424 56,662 52,500 52,203 69,000 16,500 31.4% Farmer's Market 48,492 57,987 57,077 15,000 25,544 15,600 600 4.0% Elk RiverFest 27,250 23,028 7,915 15,000 14,280 15,200 200 1.3% Park Use Fee 64,433 83,509 88,912 77,000 52,365 93,600 16,600 21.6% Contributions 42,260 26,250 26,000 27,000 31,000 35,000 8,000 29.6% Bank of Elk River - concert series Total Revenues/Charges for Services 235,518 240,198 236,566 186,500 175,392 228,400 41,900 22.5% EXPENDITURES Personal Services Regular Pay 370,754 391,120 404,746 413,100 191,706 438,600 25,500 6.2% Overtime Pay 108 0 0 0 0 0 0 0.0% Part-time Pay 53,901 49,561 52,022 59,850 19,891 59,850 0 0.0% PERA 28,998 27,163 30,986 31,450 14,761 33,400 1,950 6.2% FICA 24,475 25,200 26,354 28,500 11,864 30,050 1,550 5.4% Medicare 5,724 5,893 6,163 6,850 2,775 7,250 400 5.8% Insurance 84,314 84,788 95,825 98,300 50,393 102,250 3,950 4.0% Workers Comp 4,098 5,829 3,382 4,300 2,802 4,400 100 2.3% PFML 0 0 0 2,500 1,042 2,650 150 6.0% Total Personal Services 572,371 589,553 619,478 644,850 295,234 678,450 33,600 9.5% Supplies Operating Supplies 57,313 55,974 49,394 26,500 24,234 27,000 500 1.9% Total Supplies 57,313 55,974 49,394 26,500 24,234 27,000 500 1.9% Services & Charges Telephone 1,922 2,370 2,219 2,000 1,050 2,000 0 0.0% Postage 645 621 473 100 63 100 0 0.0% Travel, Conferences & Schools 7,587 3,131 3,067 4,500 675 4,500 0 0.0% Advertising/Marketing 9,819 2,704 2,447 8,000 1,698 4,500 (3,500)-43.8% Insurance 4,230 4,784 4,870 5,500 2,374 5,050 (450)-8.2% Bldg Repair/Maint Services 11,208 13,312 5,433 6,000 1,775 6,000 0 0.0% Equip Repair/Maint Services 10,534 12,588 10,564 11,000 0 11,000 0 0.0% Contractual Services 82,642 79,881 70,179 77,500 31,672 79,500 2,000 2.6% Building Rent 1,841 7,754 9,809 5,500 3,864 5,500 0 0.0% Dues & Subscriptions 2,669 2,196 1,759 2,850 2,365 2,850 0 0.0% Credit Card Fees 5,444 5,247 6,091 6,000 3,155 6,100 100 1.7% Miscellaneous 0 0 745 0 1,500 0 0 0.0% IT Equip Charge 5,200 5,200 6,200 8,150 4,075 7,600 (550)0.0% Total Services & Charges 143,741 139,789 123,857 137,100 54,263 134,700 (2,400)-1.8% TOTAL RECREATION 773,426 785,316 792,730 808,450 373,732 840,150 31,700 3.9% Page 17 of 36 Division: Completed by: Date: Performance Measure 2023 Actual 2024 Actual 2025 Actual 2026 Estimated 2026 YTD 2027 Projected Initial Complaint Reports (ICRS)24,314 23,303 21,051 20,900 8416 as of 6/11/26 21,500 Number of Crashes in the City of Elk River 735 668 706 650 315 as of 6/10/26 600 Social Media Followers 12,752 14,453 15,312 17,500 17,092 18,250 Night to Unite Participants 33 33 28 35 N/A 40 Performance Measures & Goals for 2027 Division Goal Goal Objective/Task Police June 17, 2026 David Kuhnly, Joe Gacke, Darren McKernan Strategic Staffing & Transition Planning Implement the multi-year staffing transition plan that ensures all anticipated retirements are backfilled in advance, allowing sufficient overlap for training and minimizing disruptions to service delivery and patrol coverage. Continuing to expand community engagement and communication through social media and crime prevention programs Maintain timely communications with informative and engaging social media messaging. Build on community engagement programs. Crash Reduction and Traffic Safety Professional Development Strengthen enforcement of traffic violations contributing to crashes through TZD strategies, Safe Roads funding, traffic safety data tools, and grant-funded enforcement vehicles. Ensure all officers receive comprehensive, up-to-date, and legally mandated training that promotes the highest level of professionalism. Maintain compliance with the POST Board and legislative requirements. Page 18 of 36 POLICE 2023 2024 2025 2026 6/30/2026 2027 Increase/% ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY (Decrease)Change Personal Services Regular Pay 4,355,677 4,734,315 5,050,608 5,195,850 2,162,982 6,013,600 817,750 15.7% Overtime Pay 202,348 338,572 265,210 187,500 99,624 176,500 (11,000)-5.9% Part-Time Pay 36,187 683 31,969 66,650 680 98,100 31,450 47.2% PERA 740,804 805,280 854,062 882,350 354,749 1,027,750 145,400 16.5% FICA 35,750 41,549 44,684 49,900 19,984 55,250 5,350 10.7% Medicare 63,477 69,496 72,928 79,000 30,509 91,700 12,700 16.1% Insurance 494,535 503,216 511,770 599,250 253,845 671,400 72,150 12.0% Workers Comp 241,855 267,203 236,900 265,500 161,622 369,350 103,850 39.1% Unemployment Benefits 0 1,070 4,551 0 4,281 0 0 0.0% PFML 0 0 0 26,550 0 30,700 4,150 15.6% Total Personal Services 6,170,634 6,761,382 7,072,680 7,352,550 3,088,276 8,534,350 1,181,800 16.1% Supplies Office Supplies 5,812 2,526 4,450 6,650 1,056 6,650 0 0.0% Fuels & Lubes 76,484 69,358 81,980 85,000 41,226 85,000 0 0.0% Uniform Allowance 45,211 53,789 65,701 73,450 23,081 56,800 (16,650)-22.7% Operating Supplies 114,568 102,432 99,955 125,950 59,978 125,850 (100)-0.1% Equipment Parts 21,776 26,787 15,770 26,800 7,351 26,800 0 0.0% Total Supplies 263,850 254,891 267,857 317,850 132,692 301,100 (16,750)-5.3% Services & Charges Other Professional Services 29,530 63,822 56,083 41,700 16,209 56,650 14,950 35.9% Telephone 33,563 37,321 36,011 54,000 16,058 71,000 17,000 31.5% Postage 1,277 1,058 1,719 1,500 944 1,500 0 0.0% Travel, Conferences & Schools 69,396 42,636 63,739 92,500 35,024 100,500 8,000 8.6% Insurance 85,657 97,890 99,266 115,500 52,488 103,400 (12,100)-10.5% Utilities 114,227 105,314 107,710 124,000 48,950 127,850 3,850 3.1% Bldg Repair/Maint Services 50,518 58,346 75,948 49,700 18,055 47,200 (2,500)-5.0% Equip Repair/Maint Services 93,238 104,249 93,831 223,400 143,383 312,100 88,700 39.7% Contractual Services 10,512 18,633 11,401 17,500 5,215 17,500 0 0.0% Dues & Subscriptions 18,092 35,272 30,648 64,000 26,862 59,800 (4,200)-6.6% Taxes & Licenses 252 495 265 350 186 350 0 0.0% Misc - Grant Distribution 29,076 40,925 36,369 0 8,535 0 0 0.0% Equip Replacement Charge 102,000 110,050 118,950 142,050 59,475 150,550 8,500 6.0% IT Equip Charge 31,400 31,400 30,800 38,700 15,400 36,950 (1,750)-4.5% Total Services & Charges 668,740 747,409 762,739 964,900 446,784 1,085,350 120,450 12.5% Capital Outlay Equipment 3,830 0 0 0 0 43,100 43,100 0.0% Lease Expenditure 0 0 501,594 0 0 0 0 0.0% Principal Payment - Lease 81,335 81,886 83,500 0 0 0 0 0.0% Interest Expense - Lease 2,023 1,472 0 0 0 0 0 0.0% Total Capital Outlay 87,188 83,358 585,094 0 0 43,100 43,100 0.0% TOTAL POLICE 7,190,412 7,847,040 8,688,370 8,635,300 3,667,752 9,963,900 1,328,600 15.4% Page 19 of 36 . Division: Completed by: Date: Performance Measure 2023 Actual 2024 Actual 2025 Actual 2026 Estimated 2026 YTD 2027 Projected Total Incidents: 613 566 702 661 306 650 Fires 77 65 125 N/A 67 N/A Rescue/EMS Incidents 165 124 155 N/A 25 N/A Hazardous Conditions 102 80 93 N/A 72 N/A Service Calls 12 24 36 N/A 28 N/A Good Intent Calls 80 103 98 N/A N/A N/A False Alarms 175 166 188 N/A N/A N/A Severe Weather 3 1 2 N/A N/A N/A Special Incidents 2 1 5 N/A N/A N/A Rental Inspections 478 308 199 250 113 N/A Paid on-call firefighters 47 47 56 60 54 60 Firefighter Training Hours 447 561 561 561 561 561 Fire Academy: 16 15 17 16 N/A N/A Elk River students 3 7 8 6 Outside Agency students 13 8 9 10 Performance Measures & Goals for 2027 Fire Department John Kreuser Division Goal 6/17/2026 Promote health and wellness for all fire personnel Goal Objective/Task Expand the reach of our community risk reduction program through the development and implementation of programs that enhance community outreach, reduce false alarms, and protect the vulnerable population. Improve outreach and recruitment to fill staffing needs. Monitor event coverage/response. Study types of response and identify means to decrease response costs. Enhance the newly implemented Officer Development Program to ensure we are meeting the goals of developing our current firefighters into future officers and leaders. Create a leadership program for all officers, that will develop and build their abilities as leaders. Succession planning. Provide consistent health and wellness throughout all facilities and apparatus. Ensure adequate coverage throughout the entire fire district. Continue to develop and enhance current and future leaders of the organization. Reducing call volume and enhancing community safety Enhance Community Safety and Regulatory Compliance through Expanded Prevention Services. To enhance community safety and compliance, the Elk River Fire Department will seek to hire a dedicated Community Risk Reduction Specialist. This role will significantly reduce nuisance alarms via targeted education, ensure 100% rental property inspection compliance, and ultimately boost overall community fire safety awareness. Page 20 of 36 FIRE 2023 2024 2025 2026 6/30/2026 2027 Increase/% ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY (Decrease)Change Personal Services Regular Pay 484,851 529,775 535,280 618,400 217,717 627,900 9,500 1.5% Part-time Pay 297,798 313,324 402,561 326,050 184,414 329,250 3,200 1.0% PERA 78,870 88,849 92,893 111,400 37,352 113,350 1,950 1.8% FICA 21,362 22,000 26,739 20,200 12,289 20,400 200 1.0% Other Retirement Contributions 309,775 359,633 407,036 330,000 1,000 355,000 25,000 7.6% Medicare 11,032 11,642 13,207 13,700 5,629 13,900 200 1.5% Insurance 74,801 81,218 82,510 100,550 32,958 114,200 13,650 13.6% Workers Comp 72,383 82,252 70,002 82,500 68,868 91,600 9,100 11.0% Unemployment Benefits 34 958 179 0 5,124 0 0 0.0% PFML 0 0 0 4,050 1,043 4,700 650 0.0% Total Personal Services 1,350,906 1,489,649 1,630,414 1,606,850 566,393 1,670,300 63,450 3.9% Supplies Office Supplies 944 1,493 224 1,000 13 1,000 0 0.0% Fuels & Lubes 22,034 18,913 18,927 22,500 6,171 22,500 0 0.0% Uniform Allowance 18,367 18,945 8,122 20,000 6,138 16,800 (3,200)-16.0% Operating Supplies 171,134 130,534 178,736 155,000 50,029 151,000 (4,000)-2.6% Equipment Parts 51,931 51,192 11,349 33,000 4,018 33,000 0 0.0% Total Supplies 264,411 221,077 217,357 231,500 66,368 224,300 (7,200)-3.1% Services & Charges Other Professional Services 7,159 27,465 21,169 10,000 1,597 20,000 10,000 100.0% Telephone 13,849 15,129 14,980 8,300 7,017 19,600 11,300 136.1% Postage 276 56 3,286 300 2,735 3,000 2,700 900.0% Travel, Conferences & Schools 18,861 32,324 40,369 34,800 7,105 34,800 0 0.0% Publishing 3,210 4,562 2,736 4,000 2,684 4,000 0 0.0% Insurance 12,698 14,576 16,010 17,550 8,048 18,400 850 4.8% Utilities 66,328 58,616 65,485 65,300 30,441 65,300 0 0.0% Bldg Repair/Maint Services 40,150 36,071 30,426 40,000 22,934 40,000 0 0.0% Equip Repair/Maint Services 81,410 71,083 129,247 67,400 59,108 59,400 (8,000)-11.9% Dues & Subscriptions 1,885 1,355 1,908 1,700 695 1,700 0 0.0% Contractual Services 11,855 17,889 9,352 16,750 8,779 16,000 (750)-4.5% Equip Replacement Charge 94,000 101,150 109,350 86,000 43,000 91,150 5,150 6.0% IT Equip Charge 12,600 12,600 10,800 13,100 6,550 10,550 (2,550)-19.5% Total Services & Charges 364,281 392,876 455,118 365,200 200,693 383,900 18,700 5.1% Capital Outlay Equipment 0 0 0 44,178 0 0 0.0% Interfund Loan payment (Aerial)0 0 0 0 0 185,300 185,300 0.0% Total Capital Outlay 0 0 0 0 44,178 185,300 (185,300)0.0% TOTAL FIRE 1,979,598 2,103,602 2,302,889 2,203,550 877,632 2,463,800 260,250 11.8% Page 21 of 36 Division: Completed by: Date: Performance Measure 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Estimated 2026 YTD 2027 Projected Arena (Ice) Hours: Hours Sold 3,367 3,606 3,930 4,121 3,900 1,645 4,200 Total Hours Utilized 4,469 4,598 4,499 7,515 6,200 3,930 8,000 Field House Hours: Hours Sold 832 1,153 1,011 2,179 1,700 908 2,000 Total Hours Utilized 1,644 1,707 1,575 3,749 3,000 1,850 4,000 Event Room Hours: Hours Sold 273 366 491 668 500 377 800 Total Hours Utilized 2,795 1,904 2,105 4,194 2,300 2,707 5,500 BRE Visits 0 0 0 12 18 8 18 Cafe Revenue $31,932 $146,257 $224,584 $269,993 $295,000 $144,254 $280,000 Lounge Revenue $0 $0 $33,108 $125,962 $120,000 $72,992 $145,000 Catering Revenue $0 $0 $6,465 $43,897 $39,000 $36,603 $113,500 Strengthen Financial Sustainability Increase earned revenue by expanding tournaments, rentals, sponsorships, and food & beverage sales while maintaining competitive pricing and excellent customer service. Invest in Facility Improvements Complete strategic capital improvements and preventative maintenance projects that enhance safety, accessibility, operational efficiency, and the overall appearance or usability of the facility. Foster a positive workplace culture by investing in employee training, leadership development, cross-training, and clear operational standards that improve service, with a focus on great customer service and hospitality.Develop Staff and Organizational Excellence Improve the overall guest experience by streamlining operations, providing responsive service, and offering well-maintained amenities. Build relationships with local businesses, schools, nonprofits, and sports organizations to create new programming opportunities and increase community engagement. Identify new funding opportunities, sponsorships, grants, and operational efficiencies that support long-term financial stability. Increase Facility Revenue Enhance the Customer Experience Expand Community Partnerships Performance Measures & Goals for 2027 FT Center Katie Harstad July 1, 2026 Division Goal Goal Objective/Task Page 22 of 36 FTCENTER SUMMARY 2023 2024 2025 2026 6/30/2026 2027 Increase/% ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY (Decrease)Change REVENUES: FTCenter Staff Recreation Fees 201,548 165,407 153,090 160,000 91,873 140,000 (20,000)-12.5% Ice Rental 807,498 946,645 994,991 990,000 423,434 1,060,000 70,000 7.1% Admissions 44,448 31,874 10,493 10,000 7,556 7,000 (3,000)-30.0% Dry Floor Events (7,906)1,278 3,672 0 0 0 0 0.0% Concessions 139,945 221,298 232,912 260,000 125,010 245,000 (15,000)-5.8% Skate Sharpening 2,647 4,270 6,689 5,000 3,848 7,000 2,000 40.0% Special Event Admissions 556 0 0 0 0 0 0 0.0% Catering 0 3,851 43,897 39,000 36,856 113,000 74,000 189.7% Facility Rental 173,139 271,693 228,227 313,300 227,199 376,000 62,700 20.0% Advertising fee 54,738 21,763 44,492 80,000 22,689 40,000 (40,000)-50.0% Naming Rights/Sponsorship 64,250 113,000 139,167 132,500 61,000 132,500 0 0.0% Interest Income 1,944 1,917 9,912 2,000 0 5,000 3,000 150.0% Vending Machines 6,312 6,043 6,859 16,000 3,541 16,000 0 0.0% Refunds & Reimbursements 51,756 0 6,768 0 0 0 0 0.0% Contributions 0 2,000 0 0 0 0 0 0.0% Miscellaneous Revenue 5,741 5,118 10,801 12,050 8,597 244,550 232,500 1929.5% Liquor 0 3,018 27,330 25,000 18,271 40,000 15,000 60.0% Beer 0 29,133 94,170 90,000 52,169 100,000 10,000 11.1% Wine 0 957 4,462 5,000 2,362 5,000 0 0.0% Non-tax 0 3,286 30,222 35,000 16,494 35,000 0 0.0% ATM Revenue 0 8 969 1,000 464 1,000 0 0.0% Cash Over/(Short)(1)476 (145)0 (186)0 0 0.0% Sale of Assets 30,000 0 0 0 0 0 0 0.0% Other Financing Source - Lease 0 32,115 0 0 0 0 0 0.0% Transfers 0 405,518 10,000 0 0 0 0 0.0% TOTAL FTCENTER REVENUE 1,576,614 2,270,669 2,058,977 2,175,850 1,101,177 2,567,050 391,200 18.0% Page 23 of 36 2023 2024 2025 2026 6/30/2026 2027 Increase/% ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY (Decrease)Change EXPENDITURES: Personal Services Regular Pay 491,087 559,787 456,880 530,350 218,879 579,200 48,850 9.2% Overtime Pay 7,361 4,781 1,817 0 0 0 0 0.0% Part-time Pay 290,073 246,712 304,970 251,100 156,386 251,100 0 0.0% PERA 50,553 47,381 50,864 57,550 25,240 61,250 3,700 6.4% FICA 47,709 49,439 46,500 48,450 22,503 51,500 3,050 6.3% Medicare 11,158 11,562 10,875 11,350 5,263 12,000 650 5.7% Insurance 93,852 81,944 83,799 86,800 47,318 104,850 18,050 20.8% Workers Comp 10,122 13,980 10,377 12,050 7,893 11,350 (700)-5.8% Unemployment Benefits 140 21,752 30,133 0 1,963 0 0 0.0% PFML 0 0 0 8,800 1,350 3,400 (5,400)-61.4% Total Personal Services 1,002,053 1,037,338 996,214 1,006,450 486,794 1,074,650 68,200 6.8% Supplies Fuels & Lubes 44 367 219 400 154 1,000 600 150.0% Uniform Allowance 2,556 0 2,136 0 0 0 0 0.0% Operating Supplies 119,750 164,430 98,554 135,500 57,848 150,500 15,000 11.1% Liquor 0 870 10,772 12,000 4,805 12,000 0 0.0% Beer 0 9,677 22,116 20,000 7,508 25,000 5,000 25.0% Wine 0 266 1,821 2,500 412 2,000 (500)-20.0% Misc - Bar 0 843 425 1,000 0 1,000 0 0.0% Merchandise For Resale 59,077 76,096 109,733 102,500 60,606 122,500 20,000 19.5% Total Supplies 181,427 252,549 245,777 273,900 131,333 314,000 40,100 14.6% Services & Charges Professional Services 81 2,300 2,363 500 26,986 0 (500)-100.0% Telephone 4,815 4,688 5,632 5,000 3,304 6,500 1,500 30.0% Postage 2 34 22 50 3 50 0 0.0% Travel, Conferences & Schools 165 30 1,908 2,500 327 2,500 0 0.0% Marketing 10,664 4,025 5,624 10,000 1,883 10,000 0 0.0% Publishing 3,165 1,294 549 450 161 450 0 0.0% Insurance 26,272 33,971 32,231 40,950 16,282 36,000 (4,950)-12.1% Utilities 419,509 423,881 470,771 444,500 136,387 491,000 46,500 10.5% Repair/Maint Services 73,912 64,808 75,078 60,000 47,320 85,000 25,000 41.7% Contractual Services 73,348 55,873 49,589 38,450 27,836 39,450 1,000 2.6% Equipment Rental 694 (2,318)1,446 5,600 3,801 6,000 400 7.1% Dues & Subscriptions 1,060 1,268 250 250 300 300 50 20.0% Taxes & Licenses 0 15,344 16,501 16,000 15,274 17,500 1,500 9.4% Credit Card Fees 13,177 29,595 27,642 34,000 16,739 34,500 500 1.5% Miscellaneous 0 994 3,364 3,000 1,949 5,000 2,000 66.7% Total Services & Charges 626,863 635,787 692,968 661,250 298,552 734,250 73,000 11.0% Capital Outlay Buildings & Structures 0 0 0 132,500 0 0 (132,500)-100.0% Improvements 0 0 249,537 0 50,731 290,000 290,000 0.0% Equipment 199,844 0 0 0 14,448 20,000 20,000 0.0% Lease Expenditure 0 32,115 0 0 0 0 0 0.0% Principal Payment - Lease 7,213 7,243 5,914 0 0 0 0 0.0% Interest Expense 0 800 750 750 0 5,600 4,850 646.7% Interest Expense - Lease 838 651 1,196 0 0 0 0 0.0% Total Capital Outlay 207,895 40,809 257,397 133,250 65,179 315,600 182,350 136.8% Transfers Out Transfers 0 20,000 20,000 20,000 7,700 20,000 0 0.0% Total Transfers Out 0 20,000 20,000 20,000 7,700 20,000 0 0.0% TOTAL FTCENTER EXPENDITURES 2,018,237 1,986,483 2,212,356 2,094,850 989,558 2,458,500 363,650 17.4% TOTAL REVENUES OVER/(UNDER) EXPENDITURES (441,623)284,186 (153,379)81,000 111,618 108,550 Page 24 of 36 CITY COUNCIL 2023 2024 2025 2026 6/30/2026 2027 Increase/% ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY (Decrease)Change Personal Services Part-time Pay 38,500 39,142 37,858 38,500 19,250 38,500 0 0.0% PERA 850 892 1,153 1,250 590 1,250 0 0.0% FICA 1,333 1,321 880 900 450 850 (50)-5.6% Medicare 558 568 547 600 279 550 (50)-8.3% Workers Comp 104 67 68 250 69 100 (150)-60.0% PFML 0 0 0 0 92 150 150 100.0% Total Personal Services 41,345 41,989 40,507 41,500 20,729 41,400 (100)-0.2% Supplies Office Supplies 225 869 311 600 837 600 0 0.0% Operating Supplies 42 13 3 0 0 0 0 0.0% Total Supplies 267 882 314 600 837 600 0 0.0% Services & Charges Other Professional Services 4,769 7,122 5,049 15,000 7,033 16,200 1,200 8.0% Telephone 1,263 1,263 1,263 1,300 593 1,300 0 0.0% Postage 64 139 41 100 3 100 0 0.0% Travel, Conferences & Schools 859 950 1,922 1,400 450 4,400 3,000 214.3% Publishing 5,219 6,432 3,677 6,400 2,432 6,400 0 0.0% Insurance 65,506 73,125 66,942 88,200 31,450 80,000 (8,200)-9.3% Contractual Services 39,166 44,683 41,484 49,000 207 42,500 (6,500)-13.3% Dues & Subscriptions 23,211 8,055 24,195 27,550 25,565 26,100 (1,450)-5.3% Miscellaneous 12,710 9,759 7,920 12,100 2,101 12,050 (50)-0.4% IT Equip Charge 2,500 2,500 0 0 0 0 0 0.0% Total Services & Charges 155,267 154,029 152,493 201,050 69,835 189,050 (12,000)-6.0% TOTAL CITY COUNCIL 196,879 196,900 193,314 243,150 91,401 231,050 (12,100)-5.0% Page 25 of 36 Division: Completed by: Date: Performance Measure 2023 Actual 2024 Actual 2025 Actual 2026 Estimated 2026 YTD 2027 Projected Total number of productions 89 104 N/A N/A N/A N/A YouTube views 37,309 76,879 203,674 250,000 N/A 300,000 YouTube impressions 562,167 1.2 M 1,108,851 1,750,000 N/A 2,000,000 Facebook followers (city page)7,405 7,867 9,931 10,500 N/A 11,000 Facebook Page Visits (city page)53,100 63,304 48,639 53,000 N/A 55,000 Facebook total reach 605,334 573,416 2,023,616 2,100,000 N/A 2,200,000 Website Visits 637,000 680,448 690,000 N/A 750,000 Website Users 204,000 254,534 260,000 N/A 270,000 Print Jobs 59 112 250 N/A 350 Marketing Plans 44 45 50 N/A 50 Public education Unified messaging to build public trust and transparency Graphic design services Work with departments to ensure the delivery of internal and external communications is united and consistent with the city message, brand, tone, and vision. Photography, signage, logo creation, design creation, and brand consistency throughout each program. Distribute public service announcements, notices, and educational videos though various media tools. Market Furniture and Things Community Event Center Market Liquor Operations Design and execute dedicated communications campaigns across multiple media platforms for city programs and educational campaigns. 06/18/2026 Enhance community awareness of city functions and amenities Performance Measures & Goals for 2027 Communications Justin Dunford Division Goal Goal Objective/Task Page 26 of 36 COMMUNICATIONS 2023 2024 2025 2026 6/30/2026 2027 Increase/% ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY (Decrease)Change Personal Services Regular Pay 313,724 336,271 348,255 374,050 164,595 408,050 34,000 9.1% Part-time Pay 0 24 0 0 0 0 0 0.0% PERA 23,529 25,220 25,938 28,050 12,345 30,600 2,550 9.1% FICA 19,066 20,121 20,512 23,200 9,353 25,300 2,100 9.1% Medicare 4,459 4,706 4,797 5,400 2,187 5,900 500 9.3% Insurance 49,212 55,298 61,871 64,250 36,576 77,100 12,850 20.0% Workers Comp 933 1,301 1,161 1,300 1,035 1,500 200 15.4% PFML 0 0 0 1,950 801 2,150 200 0.0% Total Personal Services 410,923 442,940 462,534 498,200 226,892 550,600 52,400 10.5% Supplies Office Supplies 735 3,607 653 2,000 176 700 (1,300)-65.0% Sign Materials 0 0 4,114 1,000 1,970 4,500 3,500 0.0% Total Supplies 735 3,607 4,767 3,000 2,146 5,200 2,200 73.3% Services & Charges Other Professional Services 18,316 5,692 27,165 40,600 6,524 41,700 1,100 2.7% Telephone 414 415 416 400 208 0 (400)-100.0% Travel, Conferences & Schools 1,247 4,753 3,373 7,600 4,901 7,100 (500)-6.6% Dues & Subscriptions 1,800 1,461 400 1,550 1,160 7,550 6,000 387.1% IT Equip Charge 3,100 3,100 2,950 3,500 1,750 3,350 (150)-4.3% Total Services & Charges 24,877 15,420 34,303 53,650 14,543 59,700 6,050 11.3% TOTAL COMMUNICATIONS 436,535 461,967 501,604 554,850 243,581 615,500 60,650 10.9% Page 27 of 36 Division: Completed by: Date: Performance Measure 2023 Actual 2024 Actual 2025 Actual 2026 Estimated 2026 YTD 2027 Projected Licenses/permits issued 231 255 ~250 265 ~170 270 Scanned pages into digital system 62,441 62,573 67,391 70,000 68,060 72,000 Volume of paper records eliminated (cubic feet)19 24 N/A N/A N/A 40 1 cubic foot = 1 banker box Performance Measures & Goals for 2027 Administration Justin Dunford Division Goal Advise City Council on matters affecting operation of city government. Monitoring and responding to concerns. Effective communication and collaboration with other governmental agencies. Foster trust and transparency Enhance customer service City Council and Commission Support Maintain/enhance organization-wide morale, professionalism, leadership Efficient and effective general management of all city operations and intergovernmental relations Goal Objective/Task Review and update personnel and operating policies. Ensure fair and equitable processes. Provide effective communication channels. Set and uphold standards and expectations. Identify and provide leadership and management training. Timely responses to resident and elected/appointed official communication. Organization-wide customer service focus and training. Prepare meeting agendas/staff reports/minutes for City Council and Commission meetings. Research and provide Council guidance for policy and resident questions. Review and update personnel and operating policies. Ensure fair and equitable processes. Provide effective communication channels. Set and uphold standards and expectations. Identify and provide leadership and management training. 6/18/2026 Page 28 of 36 ADMINISTRATION 2023 2024 2025 2026 6/30/2026 2027 Increase/% ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY (Decrease)Change Personal Services Regular Pay 512,646 538,960 519,997 517,700 227,801 562,600 44,900 8.7% Overtime Pay 22 1,071 35 0 0 0 0 0.0% Part-time Pay 0 0 0 0 0 0 0 0.0% PERA 38,453 40,105 38,501 38,850 14,139 42,200 3,350 8.6% FICA 30,220 31,307 29,404 32,100 11,186 34,900 2,800 8.7% Medicare 7,390 7,628 7,184 7,500 2,584 8,150 650 8.7% Insurance 55,805 56,417 62,756 85,950 37,412 80,600 (5,350)-6.2% Workers Comp 2,343 2,772 2,194 2,400 1,587 2,250 (150)-6.3% PFML 0 0 0 2,650 1,061 2,850 200 0.0% Total Personal Services 646,879 678,260 660,070 687,150 295,770 733,550 46,400 6.8% Supplies Office Supplies 5,093 2,653 3,148 1,000 1,936 3,500 2,500 250.0% Total Supplies 5,093 2,653 3,148 1,000 1,936 3,500 2,500 250.0% Services & Charges Other Professional Services 10,216 4,796 67 0 3,871 0 0 0.0% Telephone 1,075 1,251 819 1,250 284 1,250 0 0.0% Postage 653 146 64 200 156 200 0 0.0% Travel, Conferences & Schools 5,079 4,461 6,168 7,350 2,216 9,350 2,000 27.2% Car Allowance 4,800 4,800 4,800 4,800 2,400 4,800 0 0.0% Insurance 116 122 130 150 66 150 0 0.0% Equip Repair/Maint Services 12,266 30,703 13,742 14,000 449 12,000 (2,000)-14.3% Contractual Services 0 0 5,039 0 0 0 0 0.0% Dues & Subscriptions 1,712 1,872 1,971 1,950 1,623 2,050 100 5.1% IT Equip Charge 3,550 3,550 5,150 5,100 2,550 5,150 50 1.0% Total Services & Charges 39,467 51,702 37,951 34,800 13,613 34,950 150 0.4% Capital Outlay Principal Payment - Lease 509 0 0 0 0 0 0 0.0% Interest Expense - Lease 4 0 0 0 0 0 0 0.0% Total Capital Outlay 513 0 0 0 0 0 0 0.0% TOTAL ADMINISTRATION 691,952 732,615 701,169 722,950 311,319 772,000 49,050 6.8% Page 29 of 36 Division: Completed by: Date: Performance Measure 2023 Actual 2024 Actual 2025 Actual 2026 Estimated 2026 YTD 2027 Projected Number of persons voting in general election N/A 15,307 N/A 16,530 N/A N/A Registration on election day N/A 1,281 N/A 950 N/A N/A Registered voter turnout for general election N/A 83% N/A 87% N/A N/A Percentage of absentee (early) voters N/A 42% N/A 0 N/A N/A Election judges hired N/A 142 N/A 150 N/A N/A Ensure legal compliance, security, and equity Conduct fair and impartial elections Ensure equipment works properly and accurately Administer training to election judges Performance Measures & Goals for 2027 Elections Justin Dunford Division Goal Prepare and coordinate the general, local, state, and national elections Goal Objective/Task 6/18/2026 Page 30 of 36 ELECTIONS 2023 2024 2025 2026 6/30/2026 2027 Increase/% ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY (Decrease)Change Personal Services Regular Pay 0 2,139 0 0 0 0 0 0.0% Part-time Pay 0 58,327 0 34,000 0 0 (34,000)0.0% PERA 0 140 0 0 0 0 0 0.0% FICA 0 111 0 0 0 0 0 0.0% Medicare 0 28 0 0 0 0 0 0.0% Insurance 0 1 0 0 0 0 0 0.0% PFML 0 0 0 150 0 0 (150)0.0% Total Personal Services 0 60,747 0 34,150 0 0 (34,150)0.0% Supplies Operating Supplies -25 2,381 -151 6,000 66 0 (6,000)0.0% Total Supplies -25 2,381 -151 6,000 66 0 (6,000)0.0% Services & Charges Travel, Conferences & Schools 0 216 15 200 0 0 (200)0.0% Publishing 0 582 0 600 0 0 (600)0.0% Equip Repair/Maint Services 6,300 6,300 6,457 6,500 6,457 6,500 0 0.0% Facility Rental 0 6,075 0 6,100 0 0 (6,100)0.0% Total Services & Charges 6,305 13,173 6,472 13,400 6,457 6,500 (6,900)-51.5% TOTAL ELECTIONS 6,280 76,300 6,321 53,550 6,523 6,500 (47,050)-87.9% Page 31 of 36 Division: Completed by: Date: Performance Measure 2023 Actual 2024 Actual 2025 Actual 2026 Estimated 2026 YTD 2027 Projected City bond rating AA+AA+AA+AA+AA+AA+ Avg rate of return to maturity 4.72%4.63%3.94%4.50%4.35%4.45% Accounts payable disbursements 4,651 4,444 4,464 4,700 2,138 5,000 Number of invoices processed 10,564 10,228 10,026 10,200 4,610 10,500 AP ACH vendors 358 364 388 400 397 410 % ACH to overall number of payments 0%9%40%45%40%50% Employee development Performance Measures & Goals for 2027 Finance Erika Pudas 6/16/2026 Division Goal Goal Objective/Task Continue to develop a long-term financial management plan to provide financial sustainability for the city Enhance employee development through conference and workshop attendance along with peer networking opportunities Transparency of public finances Continued participation in ACFR award program Sustainable funding Redistribute work and cross train staff to ensure timely completion of all tasks Provide meaningful and timely financial reports and information to Council and city departments Ensure compliance with applicable federal/state laws and GASB auditing standards and reporting requirements Administer the final reporting requirements of the ARPA funds Efficient and effective processes Review effectiveness of internal controls and implement auditor recommendations Continue to enhance efficiencies and streamline operations Page 32 of 36 FINANCE 2023 2024 2025 2026 6/30/2026 2027 Increase/% ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY (Decrease)Change Personal Services Regular Pay 450,161 503,794 546,606 661,500 257,449 710,800 49,300 7.5% Overtime Pay 31 0 0 0 376 0 0 0.0% Part-time Pay 1,125 0 0 0 0 0 0 0.0% PERA 31,423 37,239 40,955 49,600 19,354 53,300 3,700 7.5% FICA 27,103 30,563 32,733 41,000 15,351 44,050 3,050 7.4% Medicare 6,339 7,148 7,655 9,600 3,590 10,300 700 7.3% Insurance 56,509 55,459 51,375 79,500 30,567 73,800 (5,700)-7.2% Workers Comp 2,024 2,628 2,252 2,950 1,932 2,700 (250)-8.5% PFML 0 0 0 3,250 1,160 3,450 200 0.0% Total Personal Services 574,715 636,832 681,577 847,400 329,779 898,400 51,000 6.0% Supplies Office Supplies 1,538 2,932 1,094 1,800 391 2,550 750 41.7% Total Supplies 1,538 2,932 1,094 1,800 391 2,550 750 41.7% Services & Charges Audit Fees 19,838 21,480 21,500 23,000 11,500 27,000 4,000 17.4% Other Professional Services 63,726 57,734 62,900 61,500 59,038 63,000 1,500 2.4% Postage 2,692 1,950 2,290 2,500 1,179 2,500 0 0.0% Travel, Conferences & Schools 4,188 6,209 8,000 10,550 1,013 11,800 1,250 11.8% Publishing 273 215 258 250 0 250 0 0.0% Equip Repair/Maint Services 24,877 31,907 29,274 29,250 29,917 33,750 4,500 15.4% Dues & Subscriptions 1,700 3,061 2,744 3,200 2,074 3,300 100 3.1% Credit Card Fees 34,612 54,864 63,676 55,000 30,539 70,000 15,000 27.3% Miscellaneous 2,465 1,626 1,676 2,000 647 2,000 0 0.0% IT Equip Charge 3,350 3,350 3,950 4,000 2,000 5,450 1,450 36.3% Total Services & Charges 157,720 182,396 196,267 191,250 137,908 219,050 27,800 14.5% TOTAL FINANCE 733,973 822,161 878,938 1,040,450 468,078 1,120,000 79,550 7.6% Page 33 of 36 LEGAL 2023 2024 2025 2026 6/30/2026 2027 Increase/% ACTUAL ACTUAL ACTUAL BUDGET YTD PRELIMINARY (Decrease)Change Legal Fees 288,808 334,342 340,357 340,000 152,902 370,000 30,000 8.8% TOTAL LEGAL 288,808 334,342 340,357 340,000 152,902 370,000 30,000 8.8% Page 34 of 36 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 35 of 36 Department Description Amount Police Transition from Chevy Equinox to 1500 Pick-up 14,200 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 Facilities Maint.Salt spreader 6,000 Facilities Maint.Gate lift for van 12,000 Parks Transition from John Deere tractor to Cat Mini Wheel Loader 50,000 Parks Perkins Garbage Dump Box 44,000 Police Transition from Ford PIU to Tahoe 14,450 Police Transition from Ford PIU to Tahoe 14,450 Total 785,350 Fire Interfund loan payment (Ladder truck)185,300 970,650 Not included or updated from previous meeting. Capital Outlay Requests - 2027 Page 36 of 36