--- title: Agenda date: D:20260820160953-05'00' --- ## City of Ramsey ## Agenda ## City Council Work Session Tuesday, August 25, 2026 5:30 pm ## Lake Itasca Room, 7550 Sunwood Drive NW Remote Attendance available at www.cityoframsey.com/meetings. Those joining remotely and requesting to speak are asked to use a webcam when speaking. 1.Call to Order 2.Topics for Discussion ## 1.Continued Review of Preliminary 2027 General Fund Budget/Levy ## 2.Discuss Council Member Participation in a Health Care Savings Plan ## 3.Discussion Regarding Union Contract Negotiations (Discussion Closed to the Public) 3.Topics for Future Discussion ## 1.Review Future Topics/Calendar 4.Mayor/Council/Staff Input 5.Adjournment* *Note: the City Council may motion to recess this Work Session meeting and reconvene after the regular City Council meeting if items on the agenda are not completed. Our Mission: To work together to responsibly grow our community, and to provide quality, cost- effective, and efficient government services 2. 1. ## CC Work Session ## Meeting Date: 08/25/2026 ## Primary Strategic Plan Initiative: Identify and implement operational efficiencies, cost savings and additional funding sources. ## Information ## Title: ## Continued Review of Preliminary 2027 General Fund Budget/Levy ## Purpose/Background: Continued review of the proposed 2027 General Fund Budget and respective tax levies.  The numbers presented reflect a 6.13% levy increase (consensus of council majority at worksession of July 28, 2026). One further item that needs to be discussed that could have an impact on the levy is the funding of the water usage for the new splash pad.  At current estimations, the pad is using approximately 1M gallons of water per week.  A full 2027 season of 17 weeks would amount to 17 million gallons.  If the city billed this at current water utility rates, it would cost an estimated $95,000. Several items are attached for review: ## 1.  Tax Capacity Rate Calculation Estimate 2.  2027 Personnel Requests 3.  2027 Capital Equipment Requests - Current requests only are shown ## 4.  2027 Requested General Fund Budget ## 5.  2027 Requested EDA Budget 6.  Summary of items removed from original budget requests ## 7.  Tax Impact - Residential & Commercial ## 8.  2027 Proposed  Levy Survey Results of Anoka County Cities ## Notification: The preliminary levy/budget is scheduled for adoption at the regular City Council meeting of September 22, 2026. ## Time Frame/Observations/Alternatives: 30 minutes ## Recommendation: Continued review of 2027 budget/levy to determine preliminary levy amount to be adopted at the September 22, 2026 regular City Council meeting. ## Outcome/Action: Continued review of 2027 budget/levy to determine preliminary levy amount to be adopted at the September 22, 2026 regular City Council meeting. ## Attachments ## Tax Capacity Rate Calculation Estimate ## 2027 Personnel Requests ## 2027 Capital Equipment Requests ## 2027 Requested General Fund Budget ## 2027 Requested EDA Budget ## Budget Reductions/Remaining Requests Tax Impact - Residential & Commercial - 6.13% ## 2027 Levy Survey Results Anoka County Cities ## Form Review ## InboxReviewed ByDate ## Brian HagenBrian Hagen08/20/2026 01:12 PM ## Form Started By: Diana LundStarted On: 08/19/2026 01:23 PM ## Final Approval Date: 08/20/2026 2027 - With 3% COLA & League MR & 4% MR Adj, Longevity Step change, Personnel Requests & all in Line items ## Estimated3.50%Estimated ## CertifiedFiscal Disp DistLocal LevyTaxable ValueTax Capacity General19,740,050 *2,113,031 17,627,019 46,401,715 37.987860% Pavement Levy1,935,510 **207,182 1,728,327 46,401,715 3.724705% ## EDA86,367 ***9,245 77,122 46,401,715 0.166205% Bonds3,007,527 ****321,934 2,685,593 46,401,715 5.787701% Total Levy24,769,454 *****2,651,393 22,118,061 47.667472% ***** Total Levy increase of 6.13% over 2026 adopted -$1,430,538 increase6.13%1,430,538 * General Fund Levy increase of 8.17% over 2026 adopted - $1,491,301 increase ** Pavement Levy = 5% increase over prior year pavement levy $101,691 increase $200,000 from 2025 Excess Revenue Transfer (PIR Fund) Net Levy Decrease: $98,309 or -4.83% ****Bond Levy - $37,546 increase or 1.26% ***EDA Levy - ($0) increase over 2026 adopted 2026 - Final County Numbers as of 6-17-26 ## Estimated5.56%Estimated ## CertifiedFiscal Disp DistLocal LevyTaxable ValueTax Capacity General18,248,749 *2,073,130 16,175,619 44,832,575 36.080058% Pavement Levy2,033,819 **231,050 1,802,769 44,832,575 4.021114% ## EDA86,367 ***9,812 76,555 44,832,575 0.170758% Bonds2,969,981 ****337,402 2,632,579 44,832,575 5.872024% Total Levy23,338,916 *****2,651,393 20,687,523 46.144954% ***** Total Levy increase of 6.32% over 2025 adopted -$1,388,222 increase6.32%1,388,222 * General Fund Levy increase of 7.78% over 2025 adopted - $1,317,703 increase ** Pavement Levy = 5% increase over prior year pavement levy $96,849 increase ****Bond Levy - $26,330 decrease or -.88% ***EDA Levy - ($0) increase over 2025 adopted 2026 - With Reductions & County Valuations - 8/20/2025 2025-Adopted ## Estimated-3.21%Estimated ## CertifiedFiscal Disp DistLocal LevyTaxable ValueTax Capacity General16,931,046 *1,792,494 15,138,552 42,470,228 35.645% Pavement Levy1,936,970 **205,067 1,731,903 42,470,228 4.078% ## EDA86,367 ***9,144 77,223 42,470,228 0.182% Bonds2,996,311 ****317,220 2,679,091 42,470,228 6.308% Total Levy21,950,694 *****2,323,925 19,626,769 46.214% ***** Total Levy increase of 8.24% over 2024 adopted -$1,670,993 increase * General Fund Levy increase of 13.16% over 2024 adopted - $1,968,826 increase ** Pavement Levy = 5% increase over prior year pavement levy $92,237 increase ****Bond Levy - ($389,047 decrease). 2014 Cap Equip cert done & used $300,000 from AUAR bond county paid ***EDA Levy - ($1,023) decrease over 2024 adopted ## 2027 PERSONNEL REQUESTS ## RECLASSRECLASSNEW POSITIONNEW POSITIONNEW POSITIONNEW POSITION ## 2027Cost CenterBuildingEngineeringEngineeringStreetsBuilding MaintParks ## Budget240301301311194452 ## Full-TimeFull-TimeSeasonalIntern ## Building Inspector to ## Building Inspector II ## Engineering Tech III to Civil ## Engineer IGIS Technician II ## Streets Maintenance ## WorkerBuilding Seasonal WorkerHappy Days Intern ## TOTALS 6102Full-Time Regular5,297 7,446 73,289 66,707 86,032 6104Part-Time Regular- 6105Temp12,920 14,560 27,480 6121Pera397 559 5,497 5,003 - - 6,453 6122FICA/Medicare405 569 5,607 5,103 988 1,114 8,683 6131Group Insurance (Family & Single Coverage)- - 20,172 14,130 - - 20,172 6133Workers Comp31 44 235 2,371 357 47 714 6135Paid Family Medical Leave21 30 369 319 51 58 529 Total Funding Required6,151 8,648 105,169 93,633 14,316 15,779 150,063 ## Additional Expense: Licening, cubicle build out,training16,700 16,700 Hook Truck (On capital sheet) 200,000 - Included capital expense total Commercial Drivers License4,000 - Uniform & training594 - Add'l Net Funding Required- - 16,700 204,594 - - 16,700 ## Offset Funding:- Utility Funds(2,595) (18,727) (2,595) Net Funding Required - General Fund6,151 6,053 121,869 - 14,316 15,779 164,168 - ## STATUS OF REQUESTPosition ReclassPosition ReclassNEWNEWNEWNEW (Step 6)(Step 1) ## 2088 hours2088 hours1560 Hours2088 Hours760 Hours728 Hours Starts January 1, 2027Starts January 1, 2027Starts April 5, 2027Starts January 4, 20275/10/27-9/17/275/17/27-9/20/27 ## Full-Time Equivalent1111 Step 6- $53.271 (Currently at ## Step 6 - $50.734 Bldg Insp I) Step 3- $48.347 (Currently at ## Step 6 - $44.781 Eng Tech III) Step 6 - $46.980Step 1 - $31.948 Starting Seasonal - $17.00Starting Seasonal - $20.00 Current position is half Current position is half ## Justification/ ## Description ## See Attached DetailSee Attached DetailSee Attached Detail ## See Attached Detail ## See Attached DetailSee Attached Detail ESTIMATEDJUSTIFICATIONOTHEROTHERNet 2027 ## ITEMCOSTPURCHASEUSEFULTOTAL OF ## Pushed, Eliminated or Revised ## From Respective DepartmentNOTESFUNDFUNDFUNDING ## #CNTRDESCRIPTIONPRICELIFEPURCH PRCFor Purchase/ReplacementAVAILABLESOURCEREQUIRED ## 2027 CAPITAL OUTLAY ## GENERAL FUND: ## Data Processing #192 6585192 ## Replace Engineering Plotter To PW 15,000$ 1015,000$ (15,000)$ Last replaced in 2013 ## MOVED TO 2028-$ 6585192 Replace 41 laptops (34 Police/ 7 Fire) 133,970$ 7133,970$ (55,500)$ Current laptops are 8 years old. Screen damage & slow Toughbook for all officers, cso's, one reserve & 7 fire vehicles. 17 laptops pushed to 2028 so all not in one year. 7 fire laptops are asking for grant2,500$ resale78,470$ Total Data Processing #192148,970$ 148,970$ (70,500)$ -$ 78,470$ ## POLICE PROTECTION #211 6550211 ## Replace 2023 Dodge Charger with 2027 Ford F-150 50,000$ 550,000$ Maintain vehicle rotation schedule Replace 2023 Squad #330 Dodge Charger. Purchase Price: $35,629 Nov 202350,000$ 6550211 ## Replace 2021 Ford Explorer with 2027 Ford Explorer 50,000$ 550,000$ Maintain vehicle rotation schedule Replace 2021 - #312 Ford Explorer Purchase Price: $39,088 Sept 202150,000$ 6550211 ## Replace 2021 Ford Explorer with 2027 Ford Explorer 50,000$ 550,000$ Maintain vehicle rotation schedule Replace 2021 - #313 Ford Explorer Purchase Price: $38,794 July 202150,000$ 6580211 NEW 6 additional License Plate Reading fixed-mounted cameras $3k each) $ 18,000 8 $ 18,000 (18,000)$ Add to the existing 6 LPR cameras for better coverage and investigations. Removed completely -$ Total Police Protection #211168,000$ 168,000$ (18,000)$ -$ 150,000$ ## FIRE #220 6550220Replace 2019 Chev Tahoe With 2027 Ford F350 (Asst Fire Chief of Operations & Training Vehicle)55,000$ 755,000$ Primary emergency vehicle during workday hours and one of three fire response vehicles that serve the city. Also equipped to function as a mobile command post. Replace 2019 - #395 Chev Tahoe. 10,000$ Resale45,000$ 6550220Replace 2020 Chevy Tahoe with 2027 Ford F150 (Fire Chief Vehicle)50,000$ 750,000$ Primary emergency vehicle during workday hours and one of three fire response vehicles that serve the city. Also equipped to function as a mobile command post. Replace 2020 - 573 Chev Tahoe. Purchase Price: $37,121 Feb 2020 8,000$ Resale42,000$ 6550220Replace 2020 Chevy Tahoe with 2027 Ford F350 (Fire Prevention Vehicle)55,000$ 755,000$ Primary emergency vehicle during workday hours and one of three fire response vehicles that serve the city. Also equipped to function as a mobile command post. Replace 2020 - #373 Chev Tahoe. 8,000$ Resale47,000$ 6540220 Replace 2008 Rosenbauer Fire Engine with 2026 model (Received 2027) - This is the 3rd year of 3-year funding. Total Cost is $1.2M 600,000$ 15600,000$ Engine is one of two engines serves city. Approved with 2025 budget Replace 2008 - 565 Rosenbauer Fire Engine, est resale value $115,000 $35,000 Discount if Chassis paid in full $600,000K. Purchased June 2008: $374,116150,000$ Resale/Discount450,000$ Total Fire #220760,000$ 760,000$ -$ 176,000$ 584,000$ ## Building Inspections #240 6550240 ## New 2027 Chevy Equinox 36,000$ 1036,000$ Provide a newer reliable inspection vehicle. For building official. 36,000$ Total Building Inspections #24036,000$ 36,000$ -$ 36,000$ ## CIVIL DEFENSE #250 6580250 Replace 2 emergency sirens 35,000$ 1535,000$ Replacing 17 sirens installed between 2003 and 2008. 2 every year 2029 Last year of replacing-$ 35,000$ TotaL Civil Defense #25035,000$ 35,000$ -$ 35,000$ ## ENGINEERING #301 6550301 New 2027 GMC 2500 55,000$ 1055,000$ Vehicle is past the end of it's useful life. ## Replace 2015 #411 GMC Sierra. Purchase Price: $29,799 May 2015 Requesting to retain as a shared engineering 55,000$ TotaL Engineering #30155,000$ 55,000$ -$ -$ 55,000$ 1 ## PUBLIC WORKS #311 6550311 ## New 2027 Ford F550 Hook Truck 200,000$ 10200,000$ (200,000)$ Hook-lift system capable of interchanging multiple bodies. Would give versatility and capabilities to quickly change multif-function bodies while efficiently reducting downtime With the addition of a street maintenance worker in 2027. Moved to 2028 -$ 6580311 ## New Second Fuel Island at Public works Facility 184,000$ 20184,000$ (184,000)$ The PW fuel island has only 1 pump with 1 gas/1diesel nozzle. Gas tank capacity is 1600 gallons with min delivery amount of 900 gal and diesel tank capacity is 2400 gal with min delivery amount of 900 gal. When fuel levels drop below 150 gal pumps shut off until alarm Moved to 2028 for further discussion -$ 6580311 ## New Mobile Vehicle Lift for Mechanics Bay 63,000$ 2563,000$ (63,000)$ Another vehicle lift is needed and a permanent floor mounted lift would cost $40k but would restrict its use to one location, whereas mobile lift can be moved & used anywhere providing increased efficiencies & greater lift capacities Moved to 2028 for further discussion -$ 6540311 ## Replace 2004 Snogo Blower with Larue D40 Series Snow Blower attachment 250,000$ 20250,000$ Attaches to front-end loader. Loads trucks to eliminate tall snowbanks for greater visibility. Fleet capital points of 35. 28 points and above Condition IV suggests that the ## Vehicle Needs Immedicate ## Consideration for Replacement Replace 2004 - #647 Snogo. Purchased June 2004: $69,901 15,000$ Trade In235,000$ 6580311 ## Replace 2018 Kubota UTV with Kubota UTV 4X4 32,000$ 1032,000$ (32,000)$ Considering replacing this machine at this time could avoid costly repairs that could happen once it hits 10 year mark. Vehicle is at 18 points. At 18-22 points vehicle is condition II which suggests that the vehicle is in "Good" condition Replace 2017 - #696 Kubota UTV Purchase Price: $13,432 Feb 2018 NOTE: Not 10 years old Moved to 2028 7,000$ Trade In-$ 6540311 ## Replace 2015 Kubota Tractor with Kubota M6-111 Tractor 132,000$ 10132,000$ Vital Year-round piece of equipment: Snow removal & ditch/lot/storm pond mowing in the summer. Replacement Guidelines: 40 points. Vehicle needs Immediate Consideration for ## Replacement Replace 2015 - #686 Kubota Tractor. Purchased September 2014: $40,873 20,000$ Trade In112,000$ 6550311 Replace 2016 Ford One-Ton with Dump & Plow Equipment with Ford Crew Cab F 550 with Dump & plow 114,000$ 10114,000$ ## Using Replacement Guidelines: 28 points. 28 points and above Condition IV suggests that the ## Vehicle Needs Immedicate ## Consideration for Replacement Replace 2016 #692 Ford one-ton with Dump & Plow . Purchased April 2016 $64,480 15,000$ Resale99,000$ 6540311 ## NEW 2027 Tandem Axle Plow Truck 380,000 15 380,000 Losing places to put snow in down- town area as well as highway 10 frontage roads. Using replacement guidelines: 38.5 points. 28 points and above Condition IV suggests ## that the Vehicle Needs Immedicate ## Consideration for Replacement Replace 2007 #662 Sterling Dump Keep in fleet until next new plow purchase received. 380,000$ Total Public Works #3111,355,000$ 1,355,000$ (479,000)$ 50,000$ 826,000$ ## PARK & RECREATION #452 6580452 ## Replace 2018 Kubota UTV with Kubota UTV 4X4 32,000$ 1032,000$ (32,000)$ Used by the parks department for athletic field maintenance and has reached a typical life span of 10 ## years, See Kubota UTV notes above. Replace 2017 - #695 Kubota UTV Purchase Price: $16,022 Feb 2018 NOTE: Not 10 years old . Moved to 2028 7,000$ Trade In-$ 6580 452 ## Replace 2014 Exmark Mower with Bagger With Exmark Mower 20,900$ 1520,900$ ## Using Replacement Guidelines: 32 points. 28 points and above Condition IV suggests that the ## Vehicle Needs Immedicate ## Consideration for Replacement ## Replace 2014 #683 Exmark Mower Purchase Price : $14,237 May 2014 3,200$ Trade in17,700$ 6580452 NEW 8 Pan Tilt Zoom fixed-mounted security cameras for in City Parks $3k each) $ 24,000 8 $ 24,000 Install cameras in large parks to assist in incidents of property damage or other person crimes. 24,000$ 10-$ Total Park & Recreation #45276,900$ 76,900$ (32,000)$ 3,200$ 41,700$ TOTAL GENERAL FUND - 20272,634,870$ 2,634,870$ (599,500)$ 229,200$ 1,806,170$ ## Orig Req2,384,170$ (578,000)$ 2 ## Funding For 2027 Capital Request: General Fund Only: ## Fleet Fund 50,000 ## Capital Equip Fund 585,000 ## COR/HRA Fund 1,171,170 ## Total $1,806,170 ## ENTERPRISE FUNDED 1740 9605-Storm ## Replace 2018 Elgin Pelican Street Sweeper 330,000$ 10330,000$ ## Using Replacement Guidelines: 35 points. 28 points and above Condition IV suggests that the ## Vehicle Needs Immedicate Consideration for Replacement which as exceeded this rating substantially. ## Replace 2018 #694 Elgin Pelican Street Sweeper. Purchase Price: $205,743 March 2018 Note: Not yet 10 years old was included in 2028 CIP last year. Street Sweeper # 685 was purchased in 2025 Moved to 202825,000$ Trade in305,000$ TOTAL ENTERPRISE FUNDS - 2027330,000$ 330,000$ .25,000$ 305,000$ 3 GENERAL FUND 101 - BUDGET SUMMARY3% COLA, CAPITAL & PERSONNEL REQUESTS &MR Adj 7/23/2026 ## REVENUES ## -2022 Actual--2023 Actual--2024 Actual--2025 Actual--2026 Adopted--2027 Requested-% Change TAXES11,961,591 12,827,463 14,751,073 16,534,327 18,209,749 19,672,050 8.03% LICENSES AND PERMITS843,010 1,058,097 1,610,437 1,446,884 992,850 1,024,350 3.17% INTERGOVERNMENTAL REVENUES885,575 1,508,405 920,634 1,016,315 845,500 926,300 9.56% CHARGES FOR SERVICES814,985 1,067,192 1,227,700 1,213,938 808,700 844,200 4.39% FINES AND FORFEITS45,717 39,681 8,603 53,017 48,000 48,000 0.00% SPECIAL ASSESSMENTS- - 26,103 7,502 - - MISCELLANEOUS235,737 27,875 34,247 10,019 21,050 21,000 -0.24% INVESTMENT EARNINGS(57,081) 312,520 295,273 351,913 75,000 75,000 0.00% OTHER FINANCING SOURCES659,892 1,700,265 4,031,473 883,408 1,788,750 2,368,670 32.42% TOTAL REVENUES15,389,426 18,541,497 22,905,543 21,517,323 22,789,599 24,979,570 9.61% ## EXPENDITURES ## -2022 Actual--2023 Actual--2024 Adopted--2025 Actual--2026 Adopted--2027 Requested-% Change GENERAL GOVERNMENT3,814,959 4,053,311 4,663,423 5,125,885 5,773,308 6,076,831 5.26% PUBLIC SAFETY6,822,296 7,876,060 9,504,535 9,177,537 10,317,079 11,183,692 8.40% PUBLIC WORKS2,153,946 3,451,351 4,325,197 2,877,702 3,879,900 4,408,914 13.63% PARKS AND RECREATION1,445,077 1,628,641 2,298,424 2,127,945 2,604,912 2,525,780 -3.04% MISCELLANEOUS/CONTINGENCY334,541 154,609 1,381,700 1,499,274 214,400 784,353 265.84% TOTAL EXPENDITURES14,570,820 17,163,971 22,173,279 20,808,344 22,789,599 24,979,570 9.61% ## 2025 GENERAL FUND REVENUES GENERAL FUND 101 - REVENUE SUMMARY-2022 Actual--2023 Actual--2024 Actual--2025 Actual--2026 Adopted--2027 Requested-% Change TAXES11,961,591 12,827,463 14,751,073 16,534,327 18,209,749 19,672,050 8.03% LICENSES AND PERMITS843,010 1,058,097 1,610,437 1,446,884 992,850 1,024,350 3.17% INTERGOVERNMENTAL REVENUES885,575 1,508,405 920,634 1,016,315 845,500 926,300 9.56% CHARGES FOR SERVICES814,985 1,067,192 1,227,700 1,213,938 808,700 844,200 4.39% FINES AND FORFEITS45,717 39,681 8,603 53,017 48,000 48,000 0.00% SPECIAL ASSESSMENTS- - 26,103 7,502 MISCELLANEOUS235,737 27,875 34,247 10,019 21,050 21,000 -0.24% INVESTMENT EARNINGS(57,081) 312,520 295,273 351,913 75,000 75,000 0.00% SALE OF FIXED ASSETS- - - 14,000 OTHER FINANCING SOURCES659,892 1,700,265 4,031,473 883,408 1,788,750 2,368,670 32.42% TOTAL REVENUES15,389,426 18,541,497 22,905,543 21,531,323 22,789,599 24,979,570 9.61% 7,248,829$ 3.60% 2022 Levy11,712,590$ 9.76% 2023 Levy13,145,820$ 12.24% 2024 Levy14,962,220$ 13.82% 2025 Levy16,931,046$ 13.16% 2026 Levy18,248,749$ 7.78% 2027 Levy19,740,050$ 8.17%1,491,301$ Increase GENERAL FUND 101 - REVENUE BY SOURCE-2022 Actual--2023 Actual--2024 Actual--2025 Actual--2026 Adopted--2027 Requested- ## TAXES 4011 CURRENT-AD VALOREM TAXES10,068,520 11,454,193 13,286,680 14,953,491 16,505,920 17,667,050 401A CURRENT-UNCOLLECTED ALLOWANCE- - - - (100,000) (100,000) 4012 DELINQUENT-AD VALOREM TAXES50,370 (127,723) (92,345) (63,879) 20,000 5,000 4014 FISCAL DISPARITIES1,535,653 1,505,453 1,537,812 1,593,918 1,742,829 2,073,000 4015 EXCESS TAX INCREMENTS304,151 144 16,725 56,495 38,000 25,000 4018 PENALTY/INT-AD VALOREM TAXES2,742 (9,611) 2,202 (5,698) 3,000 2,000 ## 4019 FORFEITED TAX SALE APPROPRIATION153 5,006 TAXES Total11,961,591 12,827,463 14,751,073 16,534,327 18,209,749 19,672,050 ## LICENSES AND PERMITS ## - BUSINESS LICENSES/PERMITS 4140 CREDIT CARD PROCESSING FEES(3,967) (2,465) (3,921) (978) (2,000) (2,000) 4155 LIQUOR-ON SALE48,185 44,620 46,220 48,820 50,000 50,000 4156 LIQUOR-OFF SALE- - - - - - 4159 MECHANICAL LICENSE18,265 15,525 21,250 17,950 15,000 15,000 4163 PAWNSHOP LICENSE4,000 4,000 4,000 4,000 4,000 4,000 4164 CIGARETTE SALES LICENSE3,988 3,525 3,450 2,800 4,000 3,000 4165 REFUSE HAULERS LICENSE400 350 350 350 350 350 4168 PEDDLERS LICENSE4,100 4,500 24,150 14,408 10,000 12,000 4170 OTHER BUSINESS LICENSES & PERM2,210 4,105 8,075 9,815 5,000 9,000 4171 INVESTIGATIVE FEES2,441 2,415 3,475 4,911 3,000 3,000 ## - NON-BUSINESS LICENSES/PERMITS 4205 BUILDING PERMIT520,770 637,240 849,543 794,771 450,000 450,000 4206 PLUMBING PERMIT46,037 74,144 97,393 99,107 60,000 70,000 4207 ANIMAL LICENSE2,000 500 2,750 1,225 - - 4208 HEATING PERMIT53,494 75,098 118,275 114,409 75,000 85,000 4209 CONDITIONAL USE PERMIT9,600 22,150 14,000 13,000 15,000 12,000 4211 SIGN PERMITS1,500 2,900 3,000 3,275 2,500 3,000 4212 RENTAL LICENSE4,010 10,250 201,555 93,055 141,000 120,000 4213 FIRE PERMIT10,750 21,044 16,695 18,925 14,000 15,000 4214 ELECTRICAL INSPECTION PERMIT80,988 95,787 135,326 143,092 100,000 120,000 4220 SEPTIC SYSTEM PERMIT21,685 22,433 26,890 25,535 20,000 25,000 4221 URBAN SEWER PERMIT6,025 8,550 17,800 16,983 12,000 14,000 4222 URBAN WATER PERMIT6,925 9,150 17,800 16,983 12,000 14,000 4230 OTHER NON-BUSINESS LIC & PERM(395) 2,275 2,361 4,450 2,000 2,000 LICENSES AND PERMITS Total843,010 1,058,097 1,610,437 1,446,884 992,850 1,024,350 ## INTERGOVERNMENTAL REVENUES ## - FEDERAL INTERGOVERNMENTAL 4253 FEDERAL EXCISE TAX REFUND1,333 324 - - - - 4252 FEDERAL GRANTS- 70,000 - - - - ## - STATE INTERGOVERNMENTAL 4255 FEDERAL CARES ACT55,624 650,000 - - - - 4263 MARKET VALUE HOMESTEAD CREDIT3,644 3,223 3,759 3,785 - - 4268 MSA FOR STREETS302,316 210,000 240,000 260,000 300,000 350,000 4269 POLICE - INSURANCE PREMIUM TAX277,956 296,737 346,825 405,362 280,000 300,000 4271 POST BOARD REIMBURSEMENT29,430 26,265 29,396 27,844 25,000 25,000 4272 STATE EXCISE TAX REFUND525 566 793 1,646 500 1,000 4273 OTHER STATE GRANTS & AIDS214,747 251,290 299,860 317,678 240,000 240,000 ## - LOCAL INTERGOVERNMENTAL 4287 OTHER LOCAL GOVERNMENT GRANTS- - - - - 10,300 INTERGOVERNMENTAL REVENUES Total885,575 1,508,405 920,634 1,016,315 845,500 926,300 ## CHARGES FOR SERVICES 4304 RENTAL FEES - REAL PROPERTY160,542 173,489 247,971 228,037 180,000 200,000 4305 RENTAL FEES13,672 19,325 27,400 39,014 25,000 35,000 4306 ZONING & SUBDIVISION FEES2,490 1,530 275 - - - 4307 PLAN CHECKING FEES249,663 309,777 347,737 368,751 225,000 225,000 4308 SALES OF MAPS & PUBLICATIONS137 235 171 16 100 100 4309 ASSESSMENT SEARCHES270 360 300 30 100 100 4310 SPECIAL MEETING FEES- - 350 - - - 4312 GENERAL GOVERNMENT STAFF TIME36,184 19,513 23,312 19,949 15,000 15,000 4313 OTHER GENERAL GOVERNMENT- - 125 - - - 4326 SPECIAL POLICE SERVICES15,939 5,000 10,152 5,060 5,000 5,000 4327 SPECIAL FIRE PROTECTION SERVIC130 30 - 600 - - 4328 ACCIDENT REPORTS763 857 914 878 1,000 1,000 4329 OPEN BURN PERMIT FEES1,000 675 975 1,000 500 1,000 4330 OTHER PUBLIC SAFETY4,325 4,195 3,060 5,457 2,000 2,000 4337 ENGINEERING299,006 446,839 474,669 463,060 310,000 310,000 4338 PLAN & SPECIFICATION FEES- - - - - - 4339 OTHER PUBLIC WORKS16,994 47,893 34,413 39,375 20,000 20,000 4347 OTHER CULTURE-RECREATION13,869 37,474 55,875 42,710 25,000 30,000 CHARGES FOR SERVICES Total814,985 1,067,192 1,227,700 1,213,938 808,700 844,200 ## FINES AND FORFEITS 4452 COURT FINES40,563 37,225 52,891 50,117 45,000 45,000 4453 OTHER FINES & FORFEITS- - - - - - 4454 ADMINISTRATIVE FINES5,155 2,456 (44,288) 2,900 3,000 3,000 FINES AND FORFEITS Total45,717 39,681 8,603 53,017 48,000 48,000 ## SPECIAL ASSESSMENTS 4502 PRINCIPAL-SPECIAL ASSESSMENT- - 26,103 7,502 - - SPECIAL ASSESSMENTS Total- - 26,103 7,502 - - ## MISCELLANEOUS 4601 MISCELLANEOUS REVENUE- - (12) 531 - - 4604 SURCHARGES708 959 1,216 1,102 1,000 1,000 4605 ELECTION FILING FEES30 - 40 - 50 - 4609 OTHER MISCELLANEOUS REVENUES234,999 26,915 33,004 8,386 20,000 20,000 4608 CONTRIBUTIONS & DONATIONS- - - - - - MISCELLANEOUS Total235,737 27,875 34,247 10,019 21,050 21,000 ## INVESTMENT EARNINGS 4701 INTEREST ON INVESTMENTS(57,081) 312,520 295,273 351,913 75,000 75,000 INVESTMENT EARNINGS Total(57,081) 312,520 295,273 351,913 75,000 75,000 ## OTHER FINANCING SOURCES 4722 SALE OF GENERAL FIXED ASSETS- - 94,090 14,000 - - FIXED ASSET DISPOSITION Total- - 94,090 14,000 - - ## OTHER FINANCING SOURCES ## TRANSFERS IN 4901 TRANSFER IN FROM OTHER FUNDS659,892 1,700,265 3,937,383 883,408 1,788,750 2,368,670 OTHER FINANCING SOURCES Total659,892 1,700,265 3,937,383 883,408 1,788,750 2,368,670 TOTAL REVENUE15,389,426 18,541,497 22,905,543 21,531,323 22,789,599 24,979,570 GENERAL FUND 101 - LINE ITEM DETAIL-2022 Actual--2023 Adopted--2024 Actual--2025 Actual--2026 Adopted--2027 Requested- ## 4901 Other Finance Sources Water Fund Administrative Transfer49,000 51,000 55,000 59,000 63,000 67,000 Sewer Fund Administrative Transfer43,000 45,000 49,000 53,000 57,000 61,000 St. Lighting Fund Administrative Transfer25,000 27,000 29,000 31,000 34,000 36,000 ## Recycling Fund Administrative Transfer- Storm Water Utility Fund Administrative Transfer38,000 40,000 44,000 49,000 53,000 57,000 PW Campus Fund- 167,931 571,972 - ARPA Funds- - - HRA/COR Funds917,000 1,217,670 Landfill Fund63,000 - - - Capital Maintenance Fund - For Trail Maintenance60,000 70,000 70,000 70,000 70,000 70,000 Capital Maintenance Fund - For Capital Improvements29,710 - 16,500 55,750 - Facility Fund (Building Improvements)- - 36,000 100,000 - Pavement Management Fund- - 60,104 - Fleet Vehicle Fund17,800 93,066 59,244 30,000 50,000 PIR Fund-Street Maintenance150,000 597,595 200,000 200,000 200,000 225,000 Equipment Fund - Loan for Fire Truck- - - 300,000 - Equipment Revolving Fund - QCTV Funds- - - - 71,000 - Capital Bonding- - 1,509,275 - Equipment Revolving Fund 184,382 608,673 73,288 68,000 168,000 585,000 659,892 1,700,265 3,973,383 883,408 1,788,750 2,368,670 ## 2025 GENERAL FUND EXPENDITURES EXPENDITURE BY OBJECT SUMMARY-2022 Actual--2023 Actual--2024 Actual--2025 Actual--2026 Adopted--2027 Requested-% Change PERSONNEL SERVICES10,181,456 11,319,181 12,588,749 14,108,909 15,703,113 17,000,771 8.26% SUPPLIES1,237,507 1,232,853 1,241,320 1,342,605 1,597,959 1,710,354 7.03% OTHER SERVICES & CHARGES2,521,359 3,555,551 3,337,053 3,189,996 3,886,154 4,355,902 12.09% CAPITAL OUTLAY295,957 901,777 3,624,458 633,928 1,496,000 1,806,170 20.73% TRANSFERS OUT272,688 92,756 1,319,847 1,437,421 106,373 106,373 0.00% DEBT SERVICE61,853 61,853 61,853 61,853 - - TOTAL EXPENDITURE BY OBJECT14,570,820 17,163,971 22,173,279 20,774,712 22,789,599 24,979,570 9.61% ## SUMMARY: OPERATING EXPENSE:13,940,322 16,107,585 17,167,122 18,641,511 21,187,226 23,067,027 8.87% CAPITAL OUTLAY:295,957 901,777 3,624,458 633,928 1,496,000 1,806,170 20.73% TRANSFERS OUT/DEBT SERVICE:334,541 154,609 1,319,847 1,437,421 106,373 106,373 0.00% TOTAL EXPENDITURES14,570,820$ 17,163,971$ 22,111,426$ 20,712,859$ 22,789,599$ 24,979,570$ 9.61% EXPENDITURE BY OBJECT RECAP ALL SUB-FUNCTIONS-2022 Actual--2023 Actual--2024 Actual--2025 Actual--2026 Adopted--2027 Requested-% Change ## GENERAL GOVERNMENT 0111 MAYOR AND COUNCIL106,114 107,719 106,831 97,516 98,999 132,353 33.69% 0114 CHARTER/PLAN/HORSE COMMISSIONS2,709 2,467 2,521 2,756 3,275 3,429 4.70% 0130 ADMINISTRATION913,981 977,369 1,030,356 1,191,673 1,185,218 1,262,667 6.53% 0141 ELECTIONS44,689 6,357 95,352 20 47,663 180 -99.62% 0153 FINANCE362,854 370,861 448,446 534,823 559,837 583,708 4.26% 0155 ASSESSING125,272 126,096 129,777 132,211 138,000 137,000 -0.72% 0161 LEGAL121,422 116,142 121,605 134,501 133,150 181,800 36.54% 0191 PLANNING & ZONING665,874 818,640 951,445 1,092,953 1,210,213 1,241,605 2.59% 0192 DATA PROCESSING773,912 840,343 958,559 1,109,890 1,302,634 1,469,154 12.78% 0194 GENERAL GOVERNMENT BUILDINGS643,514 629,571 759,196 770,048 1,024,670 996,763 -2.72% 0195 NEWSLETTER54,618 57,746 59,337 59,495 69,649 68,172 -2.12% GENERAL GOVERNMENT Total3,814,959 4,053,311 4,663,423 5,125,885 5,773,308 6,076,831 5.26% ## PUBLIC SAFETY 0211 POLICE PROTECTION4,726,260 5,196,605 6,135,488 5,896,781 6,725,452 7,224,236 7.42% 0220 FIRE PROTECTION1,427,516 1,785,989 2,314,915 2,207,478 2,424,671 2,657,246 9.59% 0240 PROTECTIVE INSPECTIONS564,838 718,231 876,090 889,919 925,013 1,045,041 12.98% 0250 CIVIL DEFENSE9,637 67,325 38,541 41,509 47,000 45,700 -2.77% 0260 TRAFFIC ENGINEERING79,873 85,061 112,316 121,950 162,493 169,319 4.20% 0270 ANIMAL CONTROL1,399 8,175 10,039 4,685 10,250 20,050 95.61% 0280 COMMUNITY ORIENTING POLICING12,774 14,673 17,147 15,215 22,200 22,100 -0.45% PUBLIC SAFETY Total6,822,296 7,876,060 9,504,535 9,177,537 10,317,079 11,183,692 ## PUBLIC WORKS 0301 ENGINEERING446,849 566,809 674,634 564,420 652,564 753,494 15.47% 0311 STREET MAINTENANCE1,332,827 2,510,567 3,314,818 1,901,725 2,753,284 3,134,869 13.86% 0312 SNOW & ICE REMOVAL374,270 373,975 335,746 411,557 474,052 520,551 9.81% PUBLIC WORKS Total2,153,946 3,451,351 4,325,197 2,877,702 3,879,900 4,408,914 13.63% ## PARKS AND RECREATION 0452 PARK & RECREATION1,445,077 1,628,641 2,298,424 2,127,945 2,604,912 2,525,780 -3.04% 0455 COMMUNITY PROGRAMS- - - - - - #DIV/0! PARKS AND RECREATION Total1,445,077 1,628,641 2,298,424 2,127,945 2,604,912 2,525,780 -3.04% ## MISCELLANEOUS/CONTINGENCY 0892 EXPENDITURE RESERVE334,541 154,609 1,381,700 1,499,274 214,400 784,353 265.84% MISCELLANEOUS/CONTINGENCY Total334,541 154,609 1,381,700 1,499,274 214,400 784,353 265.84% TOTAL EXPENDITURES & OTHER FINANCING14,570,820 17,163,971 22,173,279 20,808,344 22,789,599 24,979,570 EXPENDITURE BY OBJECT RECAP ALL SUB-FUNCTIONS-2022 Actual--2023 Actual--2024 Actual--2025 Adopted--2026 Adopted--2027 Requested- ## PERSONNEL SERVICES ## WAGES AND SALARIES 6102 F.T. REGULAR-WAGES & SALARIES6,528,037 7,445,527 8,278,948 9,319,530 10,503,711 11,702,643 6103 FULL TIME-REGULAR-OVERTIME183,834 180,095 199,100 232,865 173,000 207,728 6104 PART TIME-WAGES & SALARIES746,543 773,014 871,155 1,013,834 934,233 1,027,123 6105 TEMPORARY-WAGES & SALARIES179,828 88,117 134,959 98,720 172,002 163,458 6106 OVERTIME-TEMPORARY636 - - - - - 6107 OVERTIME-PART TIME- - - - - - WAGES AND SALARIES 7,638,878 8,486,752 9,484,162 10,664,950 11,782,946 13,100,952 ## OTHER GROSS EARNINGS 6108 SEVERANCE PAY108,460 52,334 82,751 130,824 50,000 50,000 OTHER GROSS EARNINGS 108,460 52,334 82,751 130,824 50,000 50,000 ## EMPLOYER CONTRIBUTIONS 6121 PERA CONTRIBUTIONS839,838 929,059 1,019,017 1,139,206 1,256,767 1,336,851 6122 FICA/MEDICARE CONTRIBUTIONS367,731 416,569 464,185 534,509 630,512 665,722 6123 ICMA RETIREMENT TRUST800 - - - - - 6131 GROUP INSURANCE878,018 1,049,605 1,165,820 1,354,012 1,543,011 1,507,982 6132 DISABILITY INSURANCE1,313 1,313 1,313 1,313 1,313 1,313 6133 WORKERS COMP INSURANCE PREMIUM346,417 383,549 371,500 284,093 381,507 283,671 6135 PAID FAMILY MEDICAL LEAVE- - - - 57,057 54,280 EMPLOYER CONTRIBUTIONS 2,434,117 2,780,095 3,021,835 3,313,135 3,870,167 3,849,819 PERSONNEL SERVICES Total10,181,456 11,319,181 12,588,749 14,108,909 15,703,113 17,000,771 ## SUPPLIES ## OFFICE SUPPLIES 6203 DUPLICATING SUPPLY & COPY PAPE2,198 4,594 1,267 2,501 4,500 3,500 6204 STATIONERY, ENVELOPES & FORMS9,542 8,707 7,744 5,338 9,700 9,000 6205 DRAFTING SUPPLIES- - - - - - 6206 FILM, MICROFILM, TAPES, DISKS370 208 128 179 800 450 6207 TRAINING SUPPLIES3,562 10,165 8,170 5,437 10,500 19,000 6208 MISCELLANEOUS OFFICE SUPPLIES9,670 12,230 13,452 11,427 14,125 14,100 OFFICE SUPPLIES 25,343 35,904 30,762 24,882 39,625 46,050 ## OPERATING SUPPLIES 6221 CLEANING SUPPLIES1,910 4,025 4,759 3,618 5,000 5,000 6223 GASOLINE156,406 134,883 125,471 125,873 159,000 162,500 6225 DIESEL FUEL73,397 65,682 49,086 57,305 84,000 82,000 6227 LUBRICANTS & ADDITIVES7,730 9,014 8,082 4,947 12,000 12,250 6229 SHOP MATERIALS8,830 5,539 10,843 7,879 9,100 9,900 6231 UNIFORMS & TURN-OUT GEAR124,187 132,811 166,428 133,672 174,200 176,400 6233 BATTERIES2,013 1,940 435 1,354 5,000 2,500 6235 AMMUNITION13,725 13,274 14,827 11,050 15,000 17,000 6237 CRIME SCENE KIT MATERIALS- 509 495 713 1,500 1,500 6239 FIRST AID SUPPLIES5,444 6,005 5,425 5,934 11,000 9,000 6241 COMMUNITY POLICING SUPPLIES9,967 10,351 14,111 12,220 15,000 15,000 6247 HAPPY DAYS SUPPLIES7,000 12,000 12,000 7,000 7,000 7,000 6249 MISCELLANEOUS OPERATING SUPPLY143,977 123,827 162,790 155,998 172,625 179,250 6246 MARKETING198 2,951 2,986 1,188 3,000 2,000 OPERATING SUPPLIES 554,783 522,811 577,737 528,750 673,425 681,300 ## REPAIR AND MAINTENANCE SUPPLIES 6251 BATTERIES- 829 922 2,178 2,500 3,200 6253 BRAKES3,238 4,045 1,739 180 4,000 4,000 6255 TIRES6,616 7,315 6,529 7,360 9,500 8,000 6257 OTHER VEHICLE PARTS122,472 146,373 156,213 153,395 156,500 172,300 6259 BUILDING MAINT/REPAIR SUPPLIES51,453 23,188 55,456 53,670 54,700 60,000 6261 SAND & GRAVEL2,300 2,779 - - 5,300 4,800 6263 SALT129,704 68,426 117,442 147,311 135,000 171,404 6265 ASPHALT104,227 142,180 117,072 148,661 185,000 186,000 6266 SCBA-PARTS5,899 23,874 25,450 11,437 25,000 25,000 6267 OTHER STREET MAINTENANCE SUPPL10,675 14,920 17,050 14,245 17,500 17,500 6269 LANDSCAPE MATERIALS17,795 24,599 9,489 47,797 19,500 64,500 6271 SIGN REPAIR MATERIALS1,148 1,464 3,103 1,611 6,000 6,000 6275 OTHER EQUIPMENT PARTS2,933 945 554 1,990 3,000 25,750 6268 IRRIGATION SUPPLIES16,118 20,540 10,881 10,498 60,000 15,000 REPAIR AND MAINTENANCE SUPPLIES 474,577 481,476 521,899 600,333 683,500 763,454 ## SMALL TOOLS AND MINOR EQUIPMENT 6282 EMERGENCY SUPPLIES - COVID- - - - - - 6281 SMALL TOOLS & MINOR EQUIPMENT182,804 192,347 110,815 188,640 201,009 219,300 police set up now coded to cap SMALL TOOLS AND MINOR EQUIPMENT 182,804 192,347 110,815 188,640 201,009 219,300 ## MERCHANDISE FOR RESALE 6291 CULVERTS, SIGNS, STREET SUPPLY- 316 107 - 400 250 MERCHANDISE FOR RESALE - 316 107 - 400 250 SUPPLIES Total1,237,507 1,232,853 1,241,320 1,342,605 1,597,959 1,710,354 ## OTHER SERVICES & CHARGES ## PROFESSIONAL SERVICES 6302 AUDITING & ACCOUNTING SERVICES39,128 45,174 46,421 58,655 60,000 65,200 6304 LEGAL FEES120,510 115,288 120,849 133,866 156,300 181,000 6305 MEDICAL/PSYCHOLOGICAL FEES- - - - - - 6306 PERSONNEL TESTING & RECRUITMT24,634 14,849 26,235 32,128 33,000 25,534 6315 MISCELLANEOUS PROFESSIONAL SER273,357 224,706 555,366 387,418 373,647 380,498 PROFESSIONAL SERVICES 457,629 400,017 748,871 612,066 622,947 652,232 ## COMMUNICATION 6321 TELEPHONE13,675 13,945 13,095 16,508 17,750 23,055 6322 POSTAGE17,806 19,369 21,796 24,016 27,800 32,772 6323 CELLULAR PHONES43,623 50,176 52,295 59,565 64,032 68,020 6325 LONG DISTANCE CHARGES- - - - - - COMMUNICATION 75,103 83,490 87,186 100,089 109,582 123,847 ## EMPLOYEE REIMBURSEMENTS 6331 TRAVEL & LODGING9,975 9,898 10,895 14,872 27,100 29,100 6334 MILEAGE REIMBURSEMENT559 429 198 379 1,100 1,300 6335 TRAINING107,609 114,653 128,414 120,605 192,760 195,900 EMPLOYEE REIMBURSEMENTS 118,143 124,980 139,506 135,856 220,960 226,300 ## ADVERTISING AND PUBLISHING 6352 GENERAL NOTICE & PUBLIC INFOR38,966 42,257 42,270 44,011 48,600 52,900 6353 ORDINANCE PUBLICATION2,322 1,430 1,403 798 2,000 1,000 6354 HELP WANTED ADVERTISEMENTS7,302 549 38 1,319 2,000 2,000 ADVERTISING AND PUBLISHING 48,591 44,235 43,710 46,127 52,600 55,900 ## INSURANCE 6361 GENERAL LIABILITY/PROPERTY INS175,764 232,341 235,256 230,221 253,937 267,319 INSURANCE 175,764 232,341 235,256 230,221 253,937 267,319 ## UTILITIES 6371 ELECTRIC UTILITIES172,305 172,445 175,874 183,816 206,000 232,200 6372 WATER/IRRIGATION18,053 24,680 19,406 23,373 66,000 67,600 6373 GAS72,127 66,293 67,558 71,768 83,500 97,800 6374 REFUSE/RECYCLING16,853 15,458 18,809 22,248 24,500 27,700 UTILITIES 279,338 278,876 281,647 301,205 380,000 425,300 ## REPAIRS AND MAINTENANCE - LABOR 6381 BUILDING & STRUCTURE REPAIR33,095 11,746 62,519 49,391 132,000 130,000 6382 MACHINERY & EQUIPMENT REPAIR48,494 56,936 45,517 60,453 112,000 109,000 6383 OFFICE EQUIPMENT REPAIR- - - - - - 6386 BRAKE REPAIR- - - - - - 6387 TIRE MOUNTING & BALANCING60 - - 40 400 400 6388 OTHER VEHICLE REPAIR78,514 71,913 79,128 64,334 110,000 110,800 6389 TOWING SERVICES3,096 345 526 519 3,000 3,000 REPAIRS AND MAINTENANCE - LABOR 163,259 140,940 187,689 174,737 357,400 353,200 ## REPAIRS AND MAINTENANCE - CONTRACTS 6404 MACHINERY & EQUIPMENT3,458 - 2,880 3,159 4,000 4,000 6405 OFFICE & DATA PROCESSING EQUIP434,785 437,303 491,800 560,663 656,420 811,416 REPAIRS AND MAINTENANCE - CONTRACTS 438,243 437,303 494,680 563,822 660,420 815,416 ## RENTALS 6413 OFFICE EQUIPMENT RENTAL3,483 5,265 5,160 5,160 7,500 5,300 6415 OTHER EQUIPMENT RENTAL41,405 41,583 52,281 39,763 57,250 173,100 6416 MACHINERY RENTAL- - - - 350 - 6417 UNIFORM RENTAL913 1,233 2,404 1,503 1,850 1,600 RENTALS 45,800 48,080 59,845 46,426 66,950 180,000 ## DUES, SUBSCRIPTIONS, AND REGISTRATION FEES 6451 MEMBERSHIP DUES47,023 47,587 32,699 49,943 57,288 59,568 6452 SUBSCRIPTIONS1,458 1,511 931 298 1,770 1,770 DUES, SUBSCRIPTIONS, AND REGISTRATION FEES 48,481 49,098 33,630 50,241 59,058 61,338 ## BOOKS AND PAMPHLETS 6471 BOOKS & PAMPHLETS2,384 1,963 3,267 1,471 5,300 5,250 BOOKS AND PAMPHLETS 2,384 1,963 3,267 1,471 5,300 5,250 ## CONTRACTED SERVICES 6488 STREET MAINTENANCE CONTRACT294,998 1,272,595 571,622 500,175 650,000 700,000 6489 OTHER CONTRACTED SERVICES373,625 441,631 450,143 427,560 447,000 489,800 CONTRACTED SERVICES 668,623 1,714,226 1,021,765 927,734 1,097,000 1,189,800 OTHER SERVICES & CHARGES Total2,521,359 3,555,551 3,337,053 3,189,996 3,886,154 4,355,902 ## CAPITAL OUTLAY ## CAPITAL OUTLAY 6520 BUILDINGS- - - - - - 6540 HEAVY MACHINERY103,199 266,007 1,529,889 - - 727,000 6550 MOTOR VEHICLES47,226 512,086 1,348,000 349,198 1,302,000 924,000 6580 OTHER EQUIPMENT118,639 123,685 682,521 236,962 123,000 76,700 6585 COMPUTER HARDWARE/SOFTWARE26,894 - 64,048 47,768 71,000 78,470 CAPITAL OUTLAY 295,957 901,777 3,624,458 633,928 1,496,000 1,806,170 CAPITAL OUTLAY Total295,957 901,777 3,624,458 633,928 1,496,000 1,806,170 ## TRANSFERS OUT ## OPERATING TRANSFERS 6820 OPERATING TRANSFERS TO OTHER F272,688 92,756 1,319,847 1,437,421 106,373 106,373 OPERATING TRANSFERS 272,688 92,756 1,319,847 1,437,421 106,373 106,373 TRANSFERS OUT Total272,688 92,756 1,319,847 1,437,421 106,373 106,373 ## DEBT SERVICE ## DEBT SERVICE 6603 OTHER L.T. OBLIGATION PRINCIPA61,853 61,853 61,853 61,853 - - DEBT SERVICE 61,853 61,853 61,853 61,853 - - DEBT SERVICE Total61,853 61,853 61,853 61,853 - - TOTAL EXPENDITURES & OTHER FINANCING14,570,820 17,163,971 22,173,279 20,774,712 22,789,599 24,979,570 ## SUMMARY: OPERATING EXPENSE(Includes Transfers Out & Debt Service):14,274,863 16,262,194 18,548,821 20,140,785 21,293,599 23,173,400 CAPITAL OUTLAY:295,957 901,777 3,624,458 633,928 1,496,000 1,806,170 TOTAL EXPENDITURES14,570,820$ 17,163,971$ 22,173,279$ 20,774,712$ 22,789,599$ 24,979,570$ ## FUND: GENERAL ## Business ## Unit 2022 ## Actual 2023 ## Actual 2024 ## Actual 2025 ## Actual 2026 ## Adopted Budget 2027 ## Requested ## Budget ## REVENUE ## 9101 - GENERAL FUND REVENUE 15,389,426 18,541,497 22,905,543 21,531,323 22,789,599 24,979,570 ## TOTAL REVENUE 15,389,426 18,541,497 22,905,543 21,531,323 22,789,599 24,979,570 ## EXPENDITURES ## 111 - MAYOR AND COUNCIL 106,114 107,719 106,831 97,516 98,999 132,353 ## 114 - COMMISSIONS 2,709 2,467 2,521 2,756 3,275 3,429 ## 130 - ADMINISTRATION 913,981 977,369 1,030,356 1,191,673 1,185,218 1,262,667 ## 141 - ELECTIONS 44,689 6,357 95,352 20 47,663 180 ## 153 - FINANCE 362,854 370,861 448,446 534,823 559,837 583,708 ## 155 - ASSESSING 125,272 126,096 129,777 132,211 138,000 137,000 ## 161 - LEGAL SERVICES 121,422 116,142 121,605 134,501 133,150 181,800 ## 191 - PLANNING AND ZONING 665,874 818,640 951,445 1,092,953 1,210,213 1,241,605 ## 192 - DATA PROCESSING 773,912 840,343 958,559 1,109,890 1,302,634 1,469,154 ## 194 - GENERAL GOVERNMENT BUILDINGS 643,514 629,571 759,196 770,048 1,024,670 996,763 ## 195 - NEWSLETTER 54,618 57,746 59,337 59,495 69,649 68,172 ## 211 - POLICE PROTECTION 4,726,260 5,196,605 6,135,488 5,896,781 6,725,452 7,224,236 220 - FIRE PROTECTION1,427,516 1,785,989 2,314,915 2,207,478 2,424,671 2,657,246 240 - BUILDING INSPECTION564,838 718,231 876,090 889,919 925,013 1,045,041 250 - CIVIL DEFENSE9,637 67,325 38,541 41,509 47,000 45,700 260 - TRAFFIC ENGINEERING79,873 85,061 112,316 121,950 162,493 169,319 270 - ANIMAL CONTROL1,399 8,175 10,039 4,685 10,250 20,050 280 - COMMUNITY ORIENTING POLICING12,774 14,673 17,147 15,215 22,200 22,100 301 - ENGINEERING446,849 566,809 674,634 564,420 652,564 753,494 311 - STREET MAINTENANCE1,332,827 2,510,567 3,314,818 1,901,725 2,753,284 3,134,869 312 - SNOW AND ICE REMOVAL374,270 373,975 335,746 411,557 474,052 520,551 452 - PARK AND RECREATION1,445,077 1,628,641 2,298,424 2,127,945 2,604,912 2,525,780 892 - MISCELLANEOUS/CONTINGENCY334,541 154,609 1,381,700 1,499,274 214,400 784,353 TOTAL EXPENDITURES14,570,820 17,163,971 22,173,279 20,808,344 22,789,599 24,979,570 ## GENERAL FUND 101 - GENERAL GOVERNMENT ## GENERAL GOVERNMENT111-195 EXPENDITURE BY OBJECT SUMMARY-2022 Actual--2023 Actual--2024 Actual--2025 Actual--2026 Adopted--2027 Requested- PERSONNEL SERVICES2,349,661 2,663,698 3,043,567 3,461,163 3,628,345 3,786,284 SUPPLIES150,454 140,016 131,541 114,723 165,634 162,100 OTHER SERVICES & CHARGES1,240,724 1,249,598 1,347,076 1,503,457 1,833,329 2,049,977 CAPITAL OUTLAY74,120 - 141,240 47,768 146,000 78,470 TOTAL EXPENDITURE BY OBJECT3,814,959 4,053,311 4,663,423 5,127,111 5,773,308 6,076,831 ## LINE ITEM DETAIL BY COST CENTER OR SUB-FUNCTION ## GENERAL GOVERNMENT111-195 EXPENDITURE BY OBJECT RECAP ALL SUB-FUNCTIONS-2022 Actual--2023 Actual--2024 Actual--2025 Actual--2026 Adopted--2027 Requested- ## PERSONNEL SERVICES ## WAGES AND SALARIES 6102 F.T. REGULAR-WAGES & SALARIES1,618,640 1,887,389 2,150,142 2,490,224 2,589,393 2,726,547 6103 FULL TIME-REGULAR-OVERTIME4,477 2,842 7,732 5,221 - - 6104 PART TIME-WAGES & SALARIES144,822 171,229 178,115 165,306 164,472 206,782 6105 TEMPORARY-WAGES & SALARIES62,028 2,285 46,874 2,535 33,800 3,000 ## 6107 OVERTIME-PART TIME TOTAL WAGES AND SALARIES 1,829,967 2,063,745 2,382,863 2,663,286 2,787,665 2,936,329 ## OTHER GROSS EARNINGS 6108 SEVERANCE PAY20,888 22,959 2,705 33,791 - - TOTAL OTHER GROSS EARNINGS 20,888 22,959 2,705 33,791 - - ## EMPLOYER CONTRIBUTIONS 6121 PERA CONTRIBUTIONS129,895 151,796 169,704 194,873 200,810 211,081 6122 FICA/MEDICARE CONTRIBUTIONS133,584 155,758 172,137 195,790 226,892 238,339 6123 ICMA RETIREMENT TRUST800 - - - - - 6131 GROUP INSURANCE215,835 247,981 294,909 362,066 380,636 376,290 6133 WORKERS COMP INSURANCE PREMIUM18,693 21,459 21,249 11,357 18,496 11,171 6135 PAID FAMILY MEDICAL LEAVE- - - - 13,846 13,074 TOTAL EMPLOYER CONTRIBUTIONS 498,806 576,994 657,999 764,086 840,680 849,955 Total PERSONNEL SERVICES 2,349,661 2,663,698 3,043,567 3,461,163 3,628,345 3,786,284 ## SUPPLIES ## OFFICE SUPPLIES 6203 DUPLICATING SUPPLY & COPY PAPE2,198 4,594 1,267 2,501 4,500 3,500 6204 STATIONERY, ENVELOPES & FORMS5,830 2,899 2,489 1,656 3,700 3,000 6206 FILM, MICROFILM, TAPES, DISKS- - - - - - 6208 MISCELLANEOUS OFFICE SUPPLIES4,680 5,396 7,604 5,657 6,850 6,900 TOTAL OFFICE SUPPLIES 12,708 12,889 11,361 9,814 15,050 13,400 ## OPERATING SUPPLIES 6221 CLEANING SUPPLIES1,910 4,025 4,759 3,618 5,000 5,000 6223 GASOLINE3,390 3,347 3,522 3,546 4,500 7,000 6225 DIESEL FUEL2,172 563 1,304 1,448 2,500 3,500 6231 UNIFORMS & TURN-OUT GEAR2,199 1,695 3,020 3,206 3,500 3,500 6247 HAPPY DAYS SUPPLIES7,000 12,000 12,000 7,000 7,000 7,000 6249 MISCELLANEOUS OPERATING SUPPLY53,046 32,725 44,632 33,484 38,475 35,400 6246 MARKETING198 2,951 2,986 1,188 3,000 2,000 TOTAL OPERATING SUPPLIES 69,915 57,306 72,222 53,490 63,975 63,400 ## REPAIR AND MAINTENANCE SUPPLIES 6257 OTHER VEHICLE PARTS3,200 2,136 8,517 1,076 2,500 2,500 6259 BUILDING MAINT/REPAIR SUPPLIES5,313 5,329 8,335 9,695 10,000 10,000 TOTAL REPAIR AND MAINTENANCE SUPPLIES 8,513 7,464 16,852 10,772 12,500 12,500 ## SMALL TOOLS AND MINOR EQUIPMENT 6281 SMALL TOOLS & MINOR EQUIPMENT59,318 62,356 31,106 40,649 74,109 72,800 TOTAL SMALL TOOLS AND MINOR EQUIPMENT 59,318 62,356 31,106 40,649 74,109 72,800 Total SUPPLIES 150,454 140,016 131,541 114,723 165,634 162,100 ## OTHER SERVICES & CHARGES ## PROFESSIONAL SERVICES 6302 AUDITING & ACCOUNTING SERVICES34,712 40,216 40,870 50,604 52,000 56,200 6304 LEGAL FEES120,510 115,288 120,849 133,866 132,300 181,000 6305 MEDICAL/PSYCHOLOGICAL FEES- - - - - - 6306 PERSONNEL TESTING & RECRUITMT24,634 14,849 26,235 32,128 33,000 25,534 6315 MISCELLANEOUS PROFESSIONAL SER64,693 57,420 76,338 65,546 146,647 116,873 TOTAL PROFESSIONAL SERVICES 244,549 227,773 264,292 282,143 363,947 379,607 ## COMMUNICATION 6321 TELEPHONE13,675 13,945 13,095 16,508 17,750 23,055 6322 POSTAGE14,867 15,582 18,004 20,146 21,100 26,122 6323 CELLULAR PHONES43,623 50,176 52,295 59,565 64,032 68,020 6325 LONG DISTANCE CHARGES- - - - - - TOTAL COMMUNICATION 72,165 79,703 83,394 96,219 102,882 117,197 ## EMPLOYEE REIMBURSEMENTS 6331 TRAVEL & LODGING1,460 2,086 1,716 2,348 7,400 6,400 6334 MILEAGE REIMBURSEMENT84 230 - 218 500 700 6335 TRAINING17,959 23,534 25,383 29,622 47,875 46,000 TOTAL EMPLOYEE REIMBURSEMENTS 19,504 25,850 27,099 32,189 55,775 53,100 ## ADVERTISING AND PUBLISHING 6352 GENERAL NOTICE & PUBLIC INFOR38,966 42,257 42,270 44,011 48,600 52,900 6353 ORDINANCE PUBLICATION2,322 1,430 1,403 798 2,000 1,000 6354 HELP WANTED ADVERTISEMENTS7,302 549 38 1,319 2,000 2,000 TOTAL ADVERTISING AND PUBLISHING 48,591 44,235 43,710 46,127 52,600 55,900 ## INSURANCE 6361 GENERAL LIABILITY/PROPERTY INS30,378 30,050 29,652 27,567 30,757 33,869 TOTAL INSURANCE 30,378 30,050 29,652 27,567 30,757 33,869 ## UTILITIES 6371 ELECTRIC UTILITIES99,439 102,932 102,872 111,440 120,000 135,000 6372 WATER/IRRIGATION2,928 3,358 2,676 3,636 4,000 4,600 6373 GAS40,961 38,397 36,661 42,316 44,000 48,000 6374 REFUSE/RECYCLING5,569 5,681 6,803 6,394 8,000 8,000 TOTAL UTILITIES 148,896 150,369 149,013 163,785 176,000 195,600 ## REPAIRS AND MAINTENANCE - LABOR 6381 BUILDING & STRUCTURE REPAIR9,127 3,272 13,457 13,966 75,000 75,000 6382 MACHINERY & EQUIPMENT REPAIR19,344 20,262 24,393 37,044 75,000 75,000 6388 OTHER VEHICLE REPAIR241 71 - 222 3,000 3,000 TOTAL REPAIRS AND MAINTENANCE - LABOR 28,712 23,606 37,850 51,231 153,000 153,000 ## REPAIRS AND MAINTENANCE - CONTRACTS 6405 OFFICE & DATA PROCESSING EQUIP387,787 395,677 456,285 531,631 601,870 760,716 TOTAL REPAIRS AND MAINTENANCE - CONTRACTS 387,787 395,677 456,285 531,631 601,870 760,716 ## RENTALS 6415 OTHER EQUIPMENT RENTAL- - - - - - TOTAL RENTALS - - - - - - ## DUES, SUBSCRIPTIONS, AND REGISTRATION FEES 6451 MEMBERSHIP DUES38,014 38,494 24,240 42,300 45,728 47,218 6452 SUBSCRIPTIONS1,458 1,511 931 298 1,770 1,770 TOTAL DUES, SUBSCRIPTIONS, AND REGISTRATION FEES 39,472 40,005 25,171 42,598 47,498 48,988 ## BOOKS AND PAMPHLETS 6471 BOOKS & PAMPHLETS- - - - - - TOTAL BOOKS AND PAMPHLETS - - - - - - ## CONTRACTED SERVICES 6489 OTHER CONTRACTED SERVICES220,670 232,330 230,609 229,966 249,000 252,000 TOTAL CONTRACTED SERVICES 220,670 232,330 230,609 229,966 249,000 252,000 Total OTHER SERVICES & CHARGES 1,240,724 1,249,598 1,347,076 1,503,457 1,833,329 2,049,977 ## CAPITAL OUTLAY ## CAPITAL OUTLAY 6520 BUILDINGS- - - - - - 6550 MOTOR VEHICLES47,226 - 60,692 - 75,000 - 6580 OTHER EQUIPMENT- - 16,500 - - - 6585 COMPUTER HARDWARE/SOFTWARE26,894 - 64,048 47,768 71,000 78,470 TOTAL CAPITAL OUTLAY 74,120 - 141,240 47,768 146,000 78,470 Total CAPITAL OUTLAY 74,120 - 141,240 47,768 146,000 78,470 TOTAL EXPENDITURES & OTHER FINANCING3,814,959 4,053,311 4,663,423 5,127,111 5,773,308 6,076,831 ## SUMMARY: OPERATING EXPENSE:3,740,839 4,053,311 4,522,183 5,079,343 5,627,308 5,998,361 CAPITAL OUTLAY:74,120 - 141,240 47,768 146,000 78,470 TOTAL EXPENDITURES3,814,959$ 4,053,311$ 4,663,423$ 5,127,111$ 5,773,308$ 6,076,831$ ## FUNDGENERAL ## Business ## Unit ## Object ## Account ## Description 2022 ## Actual 2023 ## Actual 2024 ## Actual 2025 ## Actual 2026 ## Adopted ## Budget 2027 ## Requested ## Budget ## 01116104PART TIME-WAGES & SALARIES 38,000 46,050 44,000 46,290 44,000 74,400 ## 01116121PERA CONTRIBUTIONS 1,300 1,600 1,600 900 1,600 900 ## 01116122FICA/MEDICARE CONTRIBUTIONS 2,907 3,523 3,366 3,541 3,366 5,692 ## 01116131GROUP INSURANCE ## 01116133WORKERS COMP INSURANCE PREMIUM 116 144 137 91 189 230 ## 01116135PAID FAMILY MEDICAL LEAVE 294 ## 01116247HAPPY DAYS 7,000 12,000 12,000 7,000 7,000 7,000 ## 01116249MISCELLANEOUS OPERATING SUPPLY 21,308 6,736 7,041 1,244 1,000 1,000 ## 01116315MISCELLANEOUS PROFESSIONAL SER - - 16,840 - - ## 01116331TRAVEL & LODGING - 166 - - 1,000 1,000 ## 01116335TRAINING - 1,135 773 839 1,400 1,400 ## 01116361GENERAL LIABILITY/PROPERTY INS 823 875 746 526 787 504 ## 01116451MEMBERSHIP DUES 34,661 35,491 20,328 37,085 38,657 39,933 106,114 107,719 106,831 97,516 98,999 132,353 ## SUMMARY: OPERATING EXPENSE:106,114 107,719 106,831 97,516 98,999 132,353 CAPITAL OUTLAY:- - - - - - TOTAL EXPENDITURES106,114$ 107,719$ 106,831$ 97,516$ 98,999$ 132,353$ ## PERSONNEL COMPLEMENT Mayor1.00 1.00 1.00 1.00 1.00 1.00 Council6.00 6.00 6.00 6.00 6.00 6.00 Mayor and Council Total7.00 7.00 7.00 7.00 7.00 7.00 ## 6249 Miscellaneous Operating Supplies Mayor's Prayer Breakfast340 78 648 - Meals for Council Work sessions2,353 3,586 3,208 223 - - Employee Recognition Event (January Event)4,047 3,010 3,114 - - Tree Lighting/Outside Lights & Light Contest10,438 - - - - Gala/Fundraising Events805 - Miscellaneous3,325 62 70 1,021 1,000 1,000 21,308 6,736 7,041 1,244 1,000 1,000 ## 6315 Miscellaneous Professional Services ## Candidate Forum Recording200 Citizen Survey- 16,640 - - - - - 16,840 - - - 6451 Dues Anoka County Mediation Services- - - North Metro Mayors Association11,417 11,303 11,303 11,303 11,575 11,303 North Metro Chamber (EDA)- - - Missippi/Champlin Streamgage Agreement620 620 675 702 750 800 Anoka Area Chamber of Commerce (EDA)- - - Association of Metro Municipalities- - - League of Minnesota Cities22,594 23,538 8,350 25,050 26,302 27,800 MN Mayors Assoc30 30 30 30 30 Metro Cities- - - National League of Cities- - - 34,661 35,491 20,328 37,085 38,657 39,933 ## DESCRIPTION OF SERVICES: ## Total Expenditure ## BUDGET SUMMARY: ## MAYOR AND COUNCIL The Mayor and Council budget provides for legislative and policy making activities of the city on behalf of the citizens of Ramsey. They provide for the planning and control of all financial activities including approving the tax levy, rates and charges, and approval of expenditures. • • • • • • ## 2022 Actual2023 Actual2024 Actual2025 Actual2026 Projected2027 Projected ## 42.24%40.43%41.43%46.21%46.30%TBD ## Performance Measurements: Maintain a stable tax levy rate Establish legislative priorities for the City ## Tax Levy Rate ## Establish and implement a Strategic Action Plan ## GOALS OF CURRENT YEAR BUDGET: ## BUDGET HIGHLIGHTS Computer Reimbursements - $800 Each for 3 incoming members (6104) Happy Days offset with Lodging Tax - ($-5,000) (6247) Salary Increase Mayor & Council - ($28,000) (6104) ## FUNDGENERAL ## Business ## Unit ## Object ## Account ## Description 2022 ## Actual 2023 ## Actual 2024 ## Actual 2025 ## Actual 2026 ## Adopted ## Budget 2027 ## Requested ## Budget ## 01146105TEMPORARY-WAGES & SALARIES 2,490 2,285 2,330 2,535 3,000 3,000 ## 01146122FICA/MEDICARE CONTRIBUTIONS 191 175 168 204 230 383 ## 01146133WORKERS COMP INSURANCE PREMIUM 7 7 11 7 25 16 ## 01146135PAID FAMILY MEDICAL LEAVE - - - - - 20 ## 01146361GENERAL LIABILITY/PROPERTY INS 21 - 12 10 20 10 2,709 2,467 2,521 2,756 3,275 3,429 ## SUMMARY: OPERATING EXPENSE:2,709 2,467 2,521 2,756 3,275 3,429 CAPITAL OUTLAY:- - - - - - TOTAL EXPENDITURES2,709$ 2,467$ 2,521$ 2,756$ 3,275$ 3,429$ ## PERSONNEL COMPLEMENT Charter Commission Members9.00 9.00 9.00 9.00 9.00 9.00 Planning Commission Members7.00 7.00 7.00 7.00 7.00 7.00 Commission Total16.00 16.00 16.00 16.00 16.00 16.00 • • • ## 2022 Projected2023 Projected2024 Projected2025 Projected2026 Projected2027 Projected 222222 121212121212 111111111111 101010101010 171717171717 232323232323 252525252525 888888 ## # of Meetings: City Council Work Session ## # of Meetings: Public Works Committee ## Total Expenditure ## # of Meetings: Planning Commission ## # of Meetings: Charter Commission ## # of Meetings: Economic Development Authority Commission ## # of Meetings: Environmental Policy Board Commission ## # of Meetings: Parks and Recreation Commission ## # of Meetings: City Council Regular Session ## BUDGET HIGHLIGHTS No major changes ## GOALS OF CURRENT YEAR BUDGET: Implement and manage individual commissions' budgets Implement individual commissions' work plans and missions ## Performance Measurements: ## COMMISSIONS The Commissions budget provides council-appointed committee members tasked to ## DESCRIPTION OF SERVICES: ## FUNDGENERALADMINISTRATION ## Business ## Unit ## Object ## Account ## Description 2022 ## Actual 2023 ## Actual 2024 ## Actual 2025 ## Actual 2026 ## Adopted Budget 2027 ## Requested ## Budget ## 01306102F.T. REGULAR-WAGES & SALARIES 562,006 651,397 678,132 767,665 738,328 796,005 ## 01306103FULL TIME-REGULAR-OVERTIME ## 01306104PART TIME-WAGES & SALARIES 16,383 24,686 24,764 27,027 26,701 33,964 ## 01306105TEMPORARY-WAGES & SALARIES 37,276 ## 01306108SEVERANCE 30,865 - ## 01306121PERA CONTRIBUTIONS 42,721 50,252 51,848 59,219 57,378 62,248 ## 01306122FICA/MEDICARE CONTRIBUTIONS 43,360 51,500 52,292 59,525 63,645 68,972 ## 01306123ICMA RETIREMENT TRUST 800 - - ## 01306131GROUP INSURANCE 71,806 75,814 85,737 97,876 87,946 91,545 ## 01306133WORKERS COMP INSURANCE PREMIUM 3,077 3,504 3,045 1,743 1,975 1,525 ## 01306135PAID FAMILY MEDICAL LEAVE 3,732 3,621 ## 01306203DUPLICATING SUPPLY & COPY PAPE 2,198 4,594 1,267 2,501 4,500 3,500 ## 01306204STATIONERY, ENVELOPES & FORMS 5,458 1,890 1,350 1,350 2,500 2,000 ## 01306208MISCELLANEOUS OFFICE SUPPLIES 3,413 3,515 4,900 3,677 4,950 4,500 ## 01306246MARKETING 198 2,951 2,986 1,188 3,000 2,000 ## 01306249MISCELLANEOUS OPERATING SUPPLY 4,204 3,536 5,727 4,167 6,600 6,600 ## 01306306PERSONNEL TESTING 24,634 14,849 26,235 32,128 33,000 25,534 ## 01306315MISCELLANEOUS PROFESSIONAL SER 63,894 57,243 59,152 65,099 101,647 116,873 ## 01306322POSTAGE 121 67 52 44 600 200 ## 01306331TRAVEL & LODGING 491 1,765 1,716 1,799 4,000 3,000 ## 01306334MILEAGE REIMBURSEMENT 84 - - - - 200 ## 01306335TRAINING 10,128 16,760 18,648 22,666 27,875 25,000 ## 01306352GENERAL NOTICE & PUBLIC INFOR 172 102 108 600 1,000 800 ## 01306353ORDINANCE PUBLICATION 2,322 1,430 1,403 798 2,000 1,000 ## 01306354HELP WANTED ADVERTISEMENTS 7,302 549 38 1,319 2,000 2,000 ## 01306361GENERAL LIABILITY/PROPERTY INS 7,067 6,883 6,309 5,995 6,700 6,325 ## 01306405OFFICE & DATA PROCESSING EQUIP 2,231 1,897 1,897 1,897 2,000 2,000 ## 01306451MEMBERSHIP DUES 1,919 1,525 2,543 2,318 2,371 2,485 ## 01306452SUBSCRIPTIONS 714 659 208 208 770 770 ## 01306489OTHER CONTRACTED SERVICES - - 913,981 977,369 1,030,356 1,191,673 1,185,218 1,262,667 ## SUMMARY: OPERATING EXPENSE:913,981 977,369 1,030,356 1,191,673 1,185,218 1,262,667 CAPITAL OUTLAY:- - - - - - TOTAL EXPENDITURES913,981$ 977,369$ 1,030,356$ 1,191,673$ 1,185,218$ 1,262,667$ ## PERSONNEL COMPLEMENT City Administrator1.00 1.00 1.00 1.00 1.00 1.00 Assistant City Administrator- - Deputy City Administrator/Comm Dev Dir- - Director of Administrative Services1.00 1.00 1.00 1.00 1.00 1.00 City Clerk1.00 0.80 0.80 0.80 0.80 0.80 HR Generalist1.00 1.00 1.00 1.00 1.00 1.00 HR Specialist1.00 1.00 1.00 1.00 1.00 1.00 Administrative Clerks1.00 1.00 1.00 1.00 1.00 1.00 Communications Coordinator1.00 1.00 1.00 1.00 1.00 1.00 Communications Specialist0.50 0.50 Receptionist1.50 1.50 1.50 1.50 - - Administration Total8.50 8.30 8.30 8.30 7.30 7.30 ## Total Expenditure ## 6249 Miscellaneous Operating Supplies Employee Recognition (Spring & Fall)2,253 2,605 4,856 2,383 3,600 3,600 Expenses for staff workshops and other misc. operating supplies.1,951 931 871 1,784 3,000 3,000 4,204 3,536 5,727 4,167 6,600 6,600 ## 6315 Miscellaneous Professional Services Insurance Agent of Record Annual Fee7,000 7,000 7,000 8,000 8,500 8,500 Excess Liability Insurance Coverage -$1M for total of $3M- 3,004 HRA(admin & deposit)/REBA, Paper Shred,Contract Neg3,621 4,514 3,004 5,453 3,004 3,004 Employee Assistance Program-Cobra/HSA/Group Health3,687 4,198 8,972 6,436 5,500 5,500 City Code Codification6,363 5,905 9,377 5,845 9,377 6,201 Workers Comp/Unemployment12,039 11,879 4,826 16,637 17,499 17,499 Recruiting Software (NEOGOV)3,920 4,670 4,997 5,297 5,560 6,121 HRIS Software25,535 39,438 Health admin/enrollment Minute Taking27,263 19,077 20,976 17,431 26,672 27,606 63,894 57,243 59,152 65,099 101,647 116,873 6451 Dues IPMA - National150 - ## ICMA1,356 1,200 1,200 1,200 MCCMA 174 257 199 267 226 275 ## MAMA Miscellaneous 389 504 1,944 551 185 250 HR organizations-misc614 300 760 760 Notary Fees- 400 1,919 1,525 2,543 2,318 2,371 2,485 • • • • Optimize use of non-city funding through joint projects, grants, and partnerships ## Oversee implementation of the Council Strategic Action Plan and Legislative ## Priorities ## GOALS OF CURRENT YEAR BUDGET: ## DESCRIPTION OF SERVICES: The Administration Department is generally responsible for the execution of city policy/ strategic plan as adopted by the City Council, prepares and maintains official records, provides for the licensing of local businesses and activities as required by state law or city ordinance, provides Human Resource services, and generally oversees the coordination of events and communications for the City. ## BUDGET HIGHLIGHTS Adding online benefits administration (6315) ## FUNDGENERALELECTIONS ## Business ## Unit ## Object ## Account ## Description 2022 ## Actual 2023 ## Actual 2024 ## Actual 2025 ## Actual 2026 ## Adopted Budget 2027 ## Requested ## Budget ## 01416102F.T. REGULAR-WAGES & SALARIES 8,041 - 32,996 8,883 ## 01416103FULL TIME-REGULAR-OVERTIME 1,095 - 2,450 - ## 01416104PART TIME-WAGES & SALARIES - 2,874 - ## 01416105TEMPORARY-WAGES & SALARIES 22,261 - 44,544 30,800 ## 01416121PERA CONTRIBUTIONS 706 - 2,821 667 ## 01416122FICA/MEDICARE CONTRIBUTIONS 642 - 2,900 3,036 ## 01416133WORKERS COMP INSURANCE PREMIUM 130 - 158 258 ## 01416135PAID FAMILY MEDICAL LEAVE 310 ## 01416249MISCELLANEOUS OPERATING SUPPLY 5,631 203 6,195 2,000 ## 01416281SMALL TOOLS & MINOR EQUIPMENT 5,717 6,083 - - 1,309 ## 01416322POSTAGE 120 26 91 1 100 150 ## 01416361GENERAL LIABILITY/PROPERTY INS 346 45 321 18 300 30 44,689 6,357 95,352 20 47,663 180 ## SUMMARY: OPERATING EXPENSE:44,689 6,357 95,352 20 47,663 180 CAPITAL OUTLAY:- - - - - - TOTAL EXPENDITURES44,689$ 6,357$ 95,352$ 20$ 47,663$ 180$ • 202220242026 1231816991 1805918849 Percent (votes/registered)68.21%90.14% 44 99 ## Number of Votes ## Number of Voters registered Election Day ## Number of Wards ## Number of Precincts ## GOALS OF CURRENT YEAR BUDGET: ## Total Expenditure ## Performance Measurements: ## Non-Election Year The Elections budget provides funds needed to conduct the national, state, and local elections in accordance with statutory requirements. ## DESCRIPTION OF SERVICES: ## BUDGET HIGHLIGHTS ## FUNDGENERALFINANCE ## Business ## Unit ## Object ## Account ## Description 2022 ## Actual 2023 ## Actual 2024 ## Actual 2025 ## Actual 2026 ## Adopted ## Budget 2027 ## Requested ## Budget ## 01536102F.T. REGULAR-WAGES & SALARIES 247,373 255,114 308,032 366,758 370,297 391,263 ## 01536108SEVERANCE PAY 8,699 ## 01536121PERA CONTRIBUTIONS 18,501 18,890 22,344 26,899 23,741 25,105 ## 01536122FICA/MEDICARE CONTRIBUTIONS 19,299 19,179 21,672 25,612 31,254 32,707 ## 01536131GROUP INSURANCE 19,708 26,186 41,342 51,632 61,112 57,959 ## 01536133WORKERS COMP INSURANCE PREMIUM 1,246 1,308 527 159 2,135 800 ## 01536135PAID FAMILY MEDICAL LEAVE 1,898 1,774 ## 01536204STATIONERY, ENVELOPES & FORMS 372 1,009 1,139 306 1,200 1,000 ## 01536208MISCELLANEOUS OFFICE SUPPLIES 312 225 746 322 500 500 ## 01536302AUDITING & ACCOUNTING SERVICES 34,712 40,216 40,870 50,604 52,000 56,200 ## 01536322POSTAGE 1,716 1,543 1,899 2,294 2,200 2,400 ## 01536335TRAINING 2,218 - 681 1,635 3,000 3,000 ## 01536352GENERAL NOTICE & PUBLIC INFOR 306 505 580 600 600 700 ## 01536361GENERAL LIABILITY/PROPERTY INS 2,800 2,612 2,582 2,676 2,700 3,000 ## 01536451MEMBERSHIP DUES 640 365 365 1,100 1,200 1,300 ## 01536489OTHER CONTRACTED SERVICES 4,952 3,709 5,667 4,226 6,000 6,000 362,854 370,861 448,446 534,823 559,837 583,708 ## SUMMARY: OPERATING EXPENSE:362,854 370,861 448,446 534,823 559,837 583,708 CAPITAL OUTLAY:- - - - - - TOTAL EXPENDITURES362,854$ 370,861$ 448,446$ 534,823$ 559,837$ 583,708$ ## PERSONNEL COMPLEMENT Finance Director1.00 1.00 1.00 1.00 1.00 1.00 Asst. Finance Director1.00 1.00 1.00 1.00 1.00 1.00 Accountant I- 1.00 1.00 1.00 1.00 1.00 Accountant II- - 1.00 1.00 1.00 1.00 Accountant III1.00 - - - Accounting Clerk1.00 1.00 1.00 1.00 1.00 1.00 Sr. Accounting Clerk- - - - Finance Total4.00 4.00 5.00 5.00 5.00 5.00 • • • • ## 2022 Actual2023 Actual2024 Actual2025 Actual2026 Projected2027 Projected 1.64%3.05%3.39%2.99%2.50%2.50% ## AA+AA+AA+AA+AA+AA+ ## Average Rate of Return ## Bond Rating ## Total Expenditure Ensure compliance with state and federal laws Continued CAFR award recognition Continued long-term financial planning (5-Year Budget & 10-Year CIP) ## Performance Measurements: ## DESCRIPTION OF SERVICES: The Finance Department is responsible for financial reporting and budgeting, assessments, cash receipts, accounts receivable, accounts payable, payroll processing, debt service management and investment of all city funds. ## BUDGET HIGHLIGHTS ## Personnel Costs ## GOALS OF CURRENT YEAR BUDGET: ## FUNDGENERALASSESSING ## Business ## Unit ## Object ## Account ## Description 2022 ## Actual 2023 ## Actual 2024 ## Actual 2025 ## Actual 2026 ## Adopted ## Budget 2027 ## Requested ## Budget 01556489OTHER CONTRACTED SERVICES125,272 126,096 129,777 132,211 138,000 137,000 125,272 126,096 129,777 132,211 138,000 137,000 ## SUMMARY: OPERATING EXPENSE:125,272 126,096 129,777 132,211 138,000 137,000 CAPITAL OUTLAY:- - - - - - TOTAL EXPENDITURES125,272$ 126,096$ 129,777$ 132,211$ 138,000$ 137,000$ • • ## 2022 Actual2023 Actual2024 Actual2025 Actual2026 Projected2027 Projected 9,3479,4759,6429,85310,11310,315 402396385387388390 ## Number of Assessed Parcels - Residential Properties ## Number of Assessed Parcels - Commercial Properties ## GOALS OF CURRENT YEAR BUDGET: Increase number of in-person assessment appraisals to better reflect market values ## Performance Measurements: ## Total Expenditure ## DESCRIPTION OF SERVICES: The Assessing budget provides contractual assessing services provided by Anoka County. ## BUDGET HIGHLIGHTS No major changes ## FUNDGENERALLEGAL ## Business ## Unit ## Object ## Account ## Description 2022 ## Actual 2023 ## Actual 2024 ## Actual 2025 ## Actual 2026 ## Adopted ## Budget 2027 ## Requested ## Budget 01616304LEGAL FEES120,510 115,288 120,849 133,866 132,300 181,000 01616361GENERAL LIABILITY/PROPERTY INS913 855 755 636 850 800 121,422 116,142 121,605 134,501 133,150 181,800 ## SUMMARY: OPERATING EXPENSE:121,422 116,142 121,605 134,501 133,150 181,800 CAPITAL OUTLAY:- - - - - - ## TOTAL EXPENDITURES121,422$ 116,142$ 121,605$ 134,501$ 133,150$ 181,800$ • • Ensure city compliance with all laws ## Total Expenditure ## DESCRIPTION OF SERVICES: The Legal budget provides for legal counsel to the City Council and city staff, reviews ordinances, resolutions, contracts and other legal documents. The budget also provides for prosecution services. The City's prosecution services are provided by Eckberg, Lammers Attorneys at Law and other legal services are provided by Holstad & Knaak, PLC ## BUDGET HIGHLIGHTS Increase in Civil due to contract change (6304) ## GOALS OF CURRENT YEAR BUDGET: ## FUNDGENERALPLANNING AND ZONING ## Business ## Unit ## Object ## Account ## Description 2022 ## Actual 2023 ## Actual 2024 ## Actual 2025 ## Actual 2026 ## Adopted Budget 2027 ## Requested ## Budget ## 01916102F.T. REGULAR-WAGES & SALARIES 442,889 556,589 658,500 779,662 839,459 878,656 ## 01916104PART-TIME WAGES & SALARIES 62,985 71,849 73,059 51,789 51,527 53,072 ## 01916108SEVERANCE PAY 7,504 4,934 475 ## 01916121PERA CONTRIBUTIONS 37,800 47,023 54,103 61,776 66,824 69,880 ## 01916122FICA/MEDICARE CONTRIBUTIONS 38,380 46,887 53,627 60,751 73,748 76,578 ## 01916131GROUP INSURANCE 56,284 71,843 90,547 116,840 127,502 120,961 ## 01916133WORKERS COMP INSURANCE PREMIUM 2,566 3,279 3,095 1,850 5,173 1,900 ## 01916135PAID FAMILY MEDICAL LEAVE 4,480 4,158 ## 01916208MISCELLANEOUS OFFICE SUPPLIES 542 1,276 1,596 1,458 1,000 1,500 ## 01916223GASOLINE - - - - - 1,500 ## 01916249MISCELLANEOUS OPERATING SUPPLY 1,347 2,304 2,346 5,017 3,000 1,500 ## 01916315MISCELLANEOUS PROFESSIONAL SER 799 177 346 447 10,000 - ## 01916322POSTAGE 565 876 878 1,519 1,500 4,000 ## 01916331TRAVEL & LODGING 969 155 - 550 2,400 2,400 ## 01916334MILEAGE REIMBURSEMENT - 230 - 218 500 500 ## 01916335TRAINING 4,260 1,831 5,128 2,112 9,300 10,300 ## 01916352GENERAL NOTICE & PUBLIC INFOR 2,079 1,408 527 587 3,000 3,000 ## 01916361GENERAL LIABILITY/PROPERTY INS 5,366 6,016 5,967 6,013 6,300 7,200 ## 01916451MEMBERSHIP DUES 794 1,113 1,004 1,797 3,500 3,500 ## 01916452SUBSCRIPTIONS 744 852 723 90 1,000 1,000 665,874 818,640 951,445 1,092,953 1,210,213 1,241,605 ## SUMMARY: OPERATING EXPENSE:665,874 818,640 951,445 1,092,953 1,210,213 1,241,605 CAPITAL OUTLAY:- - - - - - TOTAL EXPENDITURES665,874$ 818,640$ 951,445$ 1,092,953$ 1,210,213$ 1,241,605$ ## PERSONNEL COMPLEMENT City Planner- 1.00 1.00 1.00 1.00 1.00 Planning Manager1.00 1.00 1.00 1.00 1.00 1.00 Senior City Planner1.00 1.00 1.00 1.00 1.00 1.00 Rental Housing Inspector- - 1.00 1.00 1.00 1.00 Zoning Code Enforcment Officer1.00 1.00 1.00 1.00 1.00 1.00 Deputy City Administrator/Community Development Director1.00 - - - Community Development Director1.00 1.00 1.00 1.00 1.00 Planning Technician1.00 - - - Economic Development Manager1.00 1.00 1.00 1.00 1.00 1.00 Community/Economic Development Assistant0.50 0.50 0.63 0.63 0.63 0.63 Administrative Assistant0.73 0.73 0.73 1.00 1.00 1.00 Planning & Zoning Total7.23 7.23 8.36 8.63 8.63 8.63 • ## Total Expenditure ## DESCRIPTION OF SERVICES: The mission of the Community Development Department is to guide residential and commercial growth through comprehensive planning processes and administer the city's building and zoning codes in a equitable and professional manner to promote and sustain public safety, quality of life, and the health and well being of the whole community. The Planning Division's function is to prepare and implement the City's Comprehensive Plan (the City's land use guide) which comprises of two (2) major functions: long-range land use planning and zoning administration, code enforcement and rental housing inspections program. ## BUDGET HIGHLIGHTS No major changes • • • • • ## 2022 Actual2023 Actual2024 Actual2025 Actual2026 Projected2027 Projected 442540254040 952 470817400321400400 ## Number of Rental Inspections Completed ## Number of Code Enforcement Cases ## Number of Land Use Applications ## GOALS OF CURRENT YEAR BUDGET: Improve the application process for land use applications. Improve image of key nodes/corridors and be proactive on site plans due to Ramsey Gateway Project. ## Improve Responsiveness to Code Violation Complaints 5 Standard plan review completed within 5 business day (previously 10 business days). All Land Use Applications processed with 60 days. ## Performance Measurements: ## FUNDGENERALDATA PROCESSING ## Business ## Unit ## Object ## Account ## Description 2022 ## Actual 2023 ## Actual 2024 ## Actual 2025 ## Actual 2026 ## Adopted ## Budget 2027 ## Requested ## Budget ## 01926102F.T. REGULAR-WAGES & SALARIES 189,159 246,057 267,133 318,957 336,817 354,892 ## 01926104PART TIME-WAGES & SALARIES ## 01926108SEVERANCE PAY ## 01926121PERA CONTRIBUTIONS 13,959 18,402 19,824 23,643 25,261 26,617 ## 01926122FICA/MEDICARE CONTRIBUTIONS 14,080 18,460 19,839 23,510 25,767 27,149 ## 01926131GROUP INSURANCE 28,513 37,695 40,137 43,227 45,333 50,135 ## 01926133WORKERS COMP INSURANCE PREMIUM 976 1,316 1,218 757 1,448 700 ## 01926135PAID FAMILY MEDICAL LEAVE 1,681 1,600 ## 01926208MISCELLANEOUS OFFICE SUPPLIES 414 380 362 199 400 400 ## 01926249MISCELLANEOUS OPERATING SUPPLY 542 162 1,456 1,202 875 1,300 ## 01926281SMALL TOOLS & MINOR EQUIPMENT 49,366 50,158 18,594 37,074 64,800 64,800 ## 01926315MISCELLANEOUS PROFESSIONAL SER - - - - 35,000 ## 01926321TELEPHONE 13,675 13,945 13,095 16,508 17,750 23,055 ## 01926323CELLULAR PHONES 43,623 50,176 52,295 59,565 64,032 68,020 ## 01926335TRAINING 1,354 3,809 154 2,370 6,300 6,300 ## 01926361GENERAL LIABILITY/PROPERTY INS 5,802 5,526 6,016 5,376 6,300 7,000 ## 01926374REFUSE/RECYCLING - 479 - - - - ## 01926405OFFICE & DATA PROCESSING EQUIP 385,556 393,779 454,388 529,734 599,870 758,716 ## 01926585COMPUTER HARDWARE/SOFTWARE 26,894 64,048 47,768 71,000 78,470 773,912 840,343 958,559 1,109,890 1,302,634 1,469,154 ## SUMMARY: OPERATING EXPENSE:747,018 840,343 894,511 1,062,122 1,231,634 1,390,684 CAPITAL OUTLAY:26,894 - 64,048 47,768 71,000 78,470 TOTAL EXPENDITURES773,912$ 840,343$ 958,559$ 1,109,890$ 1,302,634$ 1,469,154$ ## PERSONNEL COMPLEMENT ## IT Manager111111 Systems & Security 111111 ## IT Tech111111 Data Processing Total3.00 3.00 3.00 3.00 3.00 3.00 ## 6405 Office Equipment Contracts Support (LOGIS)6,470 10,800 12,500 35,000 ## Destiny Software Financial Support(General Ledger,P/R, S/A, F/A & System Dev)(LOGIS)96,110 104,530 108,260 112,730 113,795 PIMS becomes Accella System Support (LOGIS)47,875 67,126 53,425 83,735 85,800 Tungsten(LOGIS)3,860 4,260 4,475 4,700 4,935 DigiPlan(LOGIS)- - - 20,000 42,000 42,000 GIS (LOGIS)50,115 55,251 58,000 60,900 63,000 Laserfiche Licensing (LOGIS)6,423 23,940 28,137 16,500 13,650 Licensing/maintenance through Logis37,247 24,088 27,308 47,365 146,227 Malware Bytes (3-Year Renewal)10,411 10,932 - 700 Digital Signage5,870 4,733 3,380 3,448 3,264 Other Licensing/Maintenance (Civic Rec/Engineering-Autocad)17,055 50,502 78,127 82,000 53,585 Internet (Included in LOGIS Support)17,560 19,360 20,330 21,145 21,990 Server Backup/Hosting LOGIS39,790 53,030 55,950 48,021 101,925 Copier/Printer Support13,595 15,449 16,685 17,562 17,840 Agenda Quick3,500 6,800 6,700 6,900 7,212 Phone Support6,041 10,869 6,343 16,602 9,500 Miscellaneous15,430 5,404 5,783 7,912 5,202 Website Annual Fee8,205 9,046 15,098 15,850 37,898 385,556 393,779 454,388 529,734 599,870 763,523 ## 6585 Computer Hardware / Software Server Virtualization033,000 - Replace 24 laptops (17 Police/7 Fire)0- 78,470 Universal Power Supply26,894 - - - - - Firewall24,574 - - City Hall Copier Replacements23,194 - - computer purchases26,821 - - - Networking Switches37,227 - 38,000 ## Total Expenditure 26,894 - 64,048 47,768 71,000 78,470 ## PERSONNEL COMPLEMENT IT Manager1.00 1.00 1.00 1.00 1.00 1.00 Security Administrator1.00 1.00 1.00 1.00 1.00 1.00 IT Support Technician- - - - 1.00 1.00 IT Systems Specialist1.00 1.00 1.00 1.00 - - Sr. Accounting Clerk- - - - Data Processing Total3.00 3.00 3.00 3.00 3.00 3.00 • • • • • • • • • • ## 2022 Actual2023 Actual2024 Projected2025 Actual2026 Actual2027 Projected 333330 141313171314 177180180174171176 109112112114119120 656565818583 484949 233030744 182828292425 ## Office 365- Implementation-$20,000/$50,000 Licensing (6405) Website annual fee increase - $22,048 (6405) ADA Remediation Software - $14,100 (6405) ## Number of Tablets ## Number of Wireless Access Points ## Number of Physical Servers ## Number of Virtualized Servers ## Number of Desktop PCs / Laptops ## Number of Phones Number of Other Cell Devices (hot spots, cameras, etc.) ## New AutoDesk Licensing & Desk Phone Licensing - $5,500 (6405) ## New Endpoint Security Software - $5,200 (6405) ## Police Squad Hardware Refresh - $3,100 (6405) Replace 24 Laptops (17 Police/7 Fire) - $78,470 (6585) ## Number of Mobile Phones ## GOALS OF CURRENT YEAR BUDGET: Identify efficiency, security, and cost-saving opportunities that improve/maintain city services using technology & staff Ensure staff access to tools and resources in order to provide effective services to citizens. ## Performance Measurements: ## DESCRIPTION OF SERVICES: The Information Technology Department manages and maintains all voice, network, and data systems for the city. They also handle long-term project planning, technology implementations and helpdesk support for city staff. ## BUDGET HIGHLIGHTS LOGIS Network Services added (Naaas) - $49,630 Less $6,776 current costs-net $42,854 (6405) ## FUNDGENERALGENERAL GOVERN BUILDINGS ## Business ## Unit ## Object ## Account ## Description 2 0 2 2022 ## Actual 2023 ## Actual 2024 ## Actual 2025 ## Actual 2026 ## Adopted ## Budget 2027 ## Requested ## Budget ## 01946102F.T. REGULAR-WAGES & SALARIES 164,491 174,759 202,928 256,636 288,241 305,731 ## 01946103FULL TIME-REGULAR-OVERTIME 3,382 2,842 5,281 5,221 ## 01946104PART TIME-WAGES & SALARIES 27,454 28,644 33,418 40,199 42,244 45,346 ## 01946108SEVERANCE PAY 4,686 18,025 2,705 1,225 ## 01946121PERA CONTRIBUTIONS 14,556 15,369 16,983 22,394 24,786 26,331 ## 01946122FICA/MEDICARE CONTRIBUTIONS 14,339 15,749 18,072 22,601 25,282 26,858 ## 01946131GROUP INSURANCE 39,524 36,444 37,147 52,491 58,743 55,690 ## 01946133WORKERS COMP INSURANCE PREMIUM 10,552 11,885 13,033 6,734 7,261 6,000 ## 01946135PAID FAMILY MEDICAL LEAVE 1,713 1,607 01946221CLEANING SUPPLIES1,910 4,025 4,759 3,618 5,000 5,000 01946223GASOLINE3,390 3,347 3,522 3,546 4,500 5,500 01946225DIESEL FUEL2,172 563 1,304 1,448 2,500 3,500 01946231UNIFORMS & TURN-OUT GEAR2,199 1,695 3,020 3,206 3,500 3,500 01946249MISCELLANEOUS OPERATING SUPPLY20,014 19,784 21,867 21,854 25,000 25,000 01946257OTHER VEHICLE PARTS3,200 2,136 8,517 1,076 2,500 2,500 01946259BUILDING MAINT/REPAIR SUPPLIES5,313 5,329 8,335 9,695 10,000 10,000 01946281SMALL TOOLS & MINOR EQUIPMENT4,235 6,115 12,512 3,575 8,000 8,000 01946361GENERAL LIABILITY/PROPERTY INS6,816 6,841 6,574 5,983 6,400 8,600 01946371ELECTRIC UTILITIES99,439 102,932 102,872 111,440 120,000 135,000 01946372WATER/IRRIGATION2,928 3,358 2,676 3,636 4,000 4,600 01946373GAS40,961 38,397 36,661 42,316 44,000 48,000 01946374REFUSE/RECYCLING5,569 5,203 6,803 6,394 8,000 8,000 01946381BUILDING & STRUCTURE REPAIR9,127 3,272 13,457 13,966 75,000 75,000 01946382MACHINERY & EQUIPMENT REPAIR19,344 20,262 24,393 37,044 75,000 75,000 01946388OTHER VEHICLE REPAIR241 71 - 222 3,000 3,000 ## 01946489OTHER CONTRACTED SERVICES 90,445 102,525 95,165 93,529 105,000 109,000 ## 01946520BUILDINGS - ## 01946550MOTOR VEHICLES 47,226 - 60,692 75,000 ## 01946580OTHER EQUIPMENT - - 16,500 643,514 629,571 759,196 770,048 1,024,670 996,763 ## SUMMARY: OPERATING EXPENSE:596,288 629,571 682,004 770,048 949,670 996,763 CAPITAL OUTLAY:47,226 - 77,192 - 75,000 - TOTAL EXPENDITURES643,514$ 629,571$ 759,196$ 770,048$ 1,024,670$ 996,763$ ## PERSONNEL COMPLEMENT Gen. Gov't. Bldgs. Building Maintenance3.50 3.50 4.50 4.50 4.50 4.50 Gen Govt Bldgs Total3.50 3.50 4.50 4.50 4.50 4.50 • • • • • ## 2021 Actual2022 Actual2023 Actual2024 Actual2025 Projected2026 Projected2027 Projected 131313131718 121012101250125012701280 454550505360 ## Buildings Maintained ## Rooms Prepared for Meetings Annually ## Maintenance Request Cleared ## DESCRIPTION OF SERVICES: Increased electric costs - $15,000 (6371) ## Total Expenditure ## Performance Measurements: The General Government Buildings Department is responsible for cleaning city buildings and the repair and maintenance of all building systems, as well as two cemeteries. ## GOALS OF CURRENT YEAR BUDGET: Respond to all maintenance requests in a timely manner Continue to prepare and support voting precincts during elections Clean and maintain our municipal buildings to the highest level possible ## BUDGET HIGHLIGHTS ## FUNDGENERALNEWSLETTER ## Business ## Unit ## Object ## Account ## Description 2022 ## Actual 2023 ## Actual 2024 ## Actual 2025 ## Actual 2026 ## Adopted Budget 2027 ## Requested ## Budget ## 01956102F.T. REGULAR-WAGES & SALARIES 4,682 3,474 2,422 548 7,368 ## 01956121PERA CONTRIBUTIONS 351 261 182 41 553 ## 01956122FICA/MEDICARE CONTRIBUTIONS 386 286 199 45 564 ## 01956133WORKERS COMP INSURANCE PREMIUM 22 15 26 15 32 ## 01956135PAID FAMILY MEDICAL LEAVE 32 ## 01956322POSTAGE 12,345 13,069 15,084 16,287 16,700 19,372 ## 01956352GENERAL NOTICE & PUBLIC INFOR 36,409 40,241 41,055 42,225 44,000 48,400 ## 01956361GENERAL LIABILITY/PROPERTY INS 424 399 370 334 400 400 54,618 57,746 59,337 59,495 69,649 68,172 ## SUMMARY: OPERATING EXPENSE:54,618 57,746 59,337 59,495 69,649 68,172 CAPITAL OUTLAY:- - - - - - TOTAL EXPENDITURES54,618$ 57,746$ 59,337$ 59,495$ 69,649$ 68,172$ • • • ## 2022 Actual2023 Actual2024 Actual2025 Actual2026 Projected2027 Projected 666666 666666 Number of newsletters completed annually ## Total Expenditure ## Performance Measurements: The community newsletter, The Ramsey Resident, is distributed to residential homes every two months. It is intended to provide public information about community events and local government. ## DESCRIPTION OF SERVICES: ## BUDGET HIGHLIGHTS Advertising now produced in-house; reduced fees, increased revenue. Continue refreshed Ramsey branding items into the newsletter ## GOALS OF CURRENT YEAR BUDGET: Number of full color newsletters completed annually Staff Costs Reflected under 0130-Administration (6102-6135) ## GENERAL FUND 101 - GENERAL GOVERNMENT ## PUBLIC SAFETY211-280 EXPENDITURE BY OBJECT SUMMARY-2022 Actual--2023 Actual--2024 Actual--2025 Actual--2026 Adopted--2027 Requested- PERSONNEL SERVICES5,636,560 6,231,938 6,663,698 7,417,715 8,322,129 8,761,617 SUPPLIES503,417 524,930 545,425 598,941 633,550 712,450 OTHER SERVICES & CHARGES604,391 601,831 881,388 735,023 721,900 904,625 CAPITAL OUTLAY77,929 517,361 1,414,024 413,507 639,500 805,000 DEBT SERVICE- - - - - - TOTAL EXPENDITURE BY OBJECT6,822,296 7,876,060 9,504,535 9,165,187 10,317,079 11,183,692 ## LINE ITEM DETAIL BY COST CENTER OR SUB-FUNCTION ## PUBLIC SAFETY211-280 EXPENDITURE BY OBJECT RECAP ALL SUB-FUNCTIONS-2022 Actual--2023 Actual--2024 Actual--2025 Actual--2026 Adopted--2027 Requested- ## PERSONNEL SERVICES ## WAGES AND SALARIES 6102 F.T. REGULAR-WAGES & SALARIES3,495,004 3,916,991 4,150,959 4,591,368 5,353,411 5,737,201 6103 FULL TIME-REGULAR-OVERTIME135,588 128,145 137,910 161,186 130,000 145,000 6104 PART TIME-WAGES & SALARIES601,722 601,786 693,040 848,528 769,761 820,341 6105 TEMPORARY-WAGES & SALARIES270 45 5,638 576 - - 6107 OVERTIME-PART TIME- - - - - - TOTAL WAGES AND SALARIES 4,232,583 4,646,966 4,987,547 5,601,659 6,253,172 6,702,542 ## OTHER GROSS EARNINGS 6108 SEVERANCE PAY21,943 20,251 78,603 97,033 - - TOTAL OTHER GROSS EARNINGS 21,943 20,251 78,603 97,033 - - ## EMPLOYER CONTRIBUTIONS 6121 PERA CONTRIBUTIONS598,194 651,108 699,964 772,989 860,664 921,376 6122 FICA/MEDICARE CONTRIBUTIONS115,980 127,619 136,414 161,218 192,416 207,430 6131 GROUP INSURANCE421,109 512,677 503,629 570,900 707,147 693,972 6132 DISABILITY INSURANCE1,313 1,313 1,313 1,313 1,313 1,313 6133 WORKERS COMP INSURANCE PREMIUM245,437 272,004 256,228 212,603 278,300 206,800 6135 PAID FAMILY MEDICAL LEAVE- - - - 29,117 28,184 TOTAL EMPLOYER CONTRIBUTIONS 1,382,034 1,564,721 1,597,549 1,719,023 2,068,957 2,059,075 Total PERSONNEL SERVICES 5,636,560 6,231,938 6,663,698 7,417,715 8,322,129 8,761,617 ## SUPPLIES ## OFFICE SUPPLIES 6204 STATIONERY, ENVELOPES & FORMS3,712 5,808 5,255 3,682 6,000 6,000 6206 FILM, MICROFILM, TAPES, DISKS370 208 128 179 800 450 6207 TRAINING SUPPLIES3,562 10,165 8,170 5,437 10,500 19,000 6208 MISCELLANEOUS OFFICE SUPPLIES1,800 2,991 3,515 2,928 3,700 4,200 TOTAL OFFICE SUPPLIES 9,444 19,172 17,068 12,227 21,000 29,650 ## OPERATING SUPPLIES 6223 GASOLINE109,192 94,580 80,769 77,780 90,000 96,000 6225 DIESEL FUEL7,163 9,858 14,266 15,133 15,000 18,000 6227 LUBRICANTS & ADDITIVES1,624 2,709 2,382 2,938 3,000 3,250 6229 SHOP MATERIALS1,538 1,425 2,282 2,537 2,000 2,500 6231 UNIFORMS & TURN-OUT GEAR108,626 115,974 144,578 109,749 146,200 147,400 6233 BATTERIES2,013 1,940 435 1,354 5,000 2,500 6235 AMMUNITION13,725 13,274 14,827 11,050 15,000 17,000 6237 CRIME SCENE KIT MATERIALS- 509 495 713 1,500 1,500 6239 FIRST AID SUPPLIES5,444 6,005 5,425 5,934 11,000 9,000 6241 COMMUNITY POLICING SUPPLIES9,967 10,351 14,111 12,220 15,000 15,000 6249 MISCELLANEOUS OPERATING SUPPLY48,417 51,315 69,159 82,939 84,250 88,350 TOTAL OPERATING SUPPLIES 307,710 307,939 348,729 322,347 387,950 400,500 ## REPAIR AND MAINTENANCE SUPPLIES 6251 BATTERIES- 829 922 2,178 2,500 3,200 6253 BRAKES3,238 4,045 1,739 180 4,000 4,000 6255 TIRES6,616 7,315 6,529 7,360 9,500 8,000 6257 OTHER VEHICLE PARTS18,440 41,515 40,784 63,718 43,000 51,000 6259 BUILDING MAINT/REPAIR SUPPLIES43,518 14,241 47,031 43,975 42,000 47,500 6266 SCBA-PARTS5,899 23,874 25,450 11,437 25,000 25,000 6271 SIGN REPAIR MATERIALS1,148 1,464 3,103 1,611 6,000 6,000 6275 OTHER EQUIPMENT PARTS2,933 945 554 1,990 3,000 25,750 TOTAL REPAIR AND MAINTENANCE SUPPLIES 81,792 94,227 126,110 132,449 135,000 170,450 ## SMALL TOOLS AND MINOR EQUIPMENT 6281 SMALL TOOLS & MINOR EQUIPMENT104,472 103,276 53,410 131,919 89,200 111,600 TOTAL SMALL TOOLS AND MINOR EQUIPMENT 104,472 103,276 53,410 131,919 89,200 111,600 ## MERCHANDISE FOR RESALE 6291 CULVERTS, SIGNS, STREET SUPPLY- 316 107 - 400 250 TOTAL MERCHANDISE FOR RESALE- 316 107 - 400 250 Total SUPPLIES 503,417 524,930 545,425 598,941 633,550 712,450 ## OTHER SERVICES & CHARGES ## PROFESSIONAL SERVICES 6302 AUDITING & ACCOUNTING SERVICES4,416 4,958 5,551 8,051 8,000 9,000 6315 MISCELLANEOUS PROFESSIONAL SER150,362 134,615 413,781 284,732 132,000 163,125 TOTAL PROFESSIONAL SERVICES 154,778 139,573 419,332 292,783 140,000 172,125 ## COMMUNICATION 6321 TELEPHONE- - - - - - 6322 POSTAGE2,584 2,603 2,584 3,351 4,300 4,100 6323 CELLULAR PHONES- - - - - - TOTAL COMMUNICATION 2,584 2,603 2,584 3,351 4,300 4,100 ## EMPLOYEE REIMBURSEMENTS 6331 TRAVEL & LODGING8,515 7,685 9,179 12,523 18,700 22,700 6334 MILEAGE REIMBURSEMENT474 199 198 161 600 600 6335 TRAINING81,528 75,342 75,269 80,423 110,500 108,600 TOTAL EMPLOYEE REIMBURSEMENTS 90,517 83,225 84,645 93,107 129,800 131,900 ## INSURANCE 6361 GENERAL LIABILITY/PROPERTY INS106,710 133,713 130,366 127,567 141,250 137,450 TOTAL INSURANCE 106,710 133,713 130,366 127,567 141,250 137,450 ## UTILITIES 6371 ELECTRIC UTILITIES31,828 29,147 32,984 30,019 37,000 38,200 6372 WATER/IRRIGATION2,117 2,791 2,166 4,320 3,000 4,000 6373 GAS11,838 9,987 16,603 13,263 18,500 24,800 6374 REFUSE/RECYCLING1,571 1,718 1,773 1,928 2,000 2,200 TOTAL UTILITIES 47,354 43,642 53,526 49,529 60,500 69,200 ## REPAIRS AND MAINTENANCE - LABOR 6382 MACHINERY & EQUIPMENT REPAIR15,015 14,124 13,489 15,460 24,000 22,500 6383 OFFICE EQUIPMENT REPAIR- - - - - - 6386 BRAKE REPAIR- - - - - - 6388 OTHER VEHICLE REPAIR68,786 52,534 69,794 62,416 77,000 78,000 6389 TOWING SERVICES3,096 345 526 519 3,000 3,000 TOTAL REPAIRS AND MAINTENANCE - LABOR 86,897 67,004 83,809 78,395 104,000 103,500 ## REPAIRS AND MAINTENANCE - CONTRACTS 6405 OFFICE & DATA PROCESSING EQUIP43,253 41,626 35,515 29,032 49,000 49,900 TOTAL REPAIRS AND MAINTENANCE - CONTRACTS 43,253 41,626 35,515 29,032 49,000 49,900 ## RENTALS 6413 OFFICE EQUIPMENT RENTAL3,483 5,265 5,160 5,160 7,500 5,300 6415 OTHER EQUIPMENT RENTAL38,215 37,867 42,640 37,684 50,250 166,000 TOTAL RENTALS 41,698 43,132 47,800 42,844 57,750 171,300 ## DUES, SUBSCRIPTIONS, AND REGISTRATION FEES 6451 MEMBERSHIP DUES7,039 7,596 6,843 5,999 9,000 9,100 6452 SUBSCRIPTIONS- - - - - - TOTAL DUES, SUBSCRIPTIONS, AND REGISTRATION FEES 7,039 7,596 6,843 5,999 9,000 9,100 ## BOOKS AND PAMPHLETS 6471 BOOKS & PAMPHLETS2,384 1,963 3,267 1,471 5,300 5,250 TOTAL BOOKS AND PAMPHLETS 2,384 1,963 3,267 1,471 5,300 5,250 ## CONTRACTED SERVICES 6489 OTHER CONTRACTED SERVICES21,177 37,754 13,702 10,945 21,000 50,800 TOTAL CONTRACTED SERVICES 21,177 37,754 13,702 10,945 21,000 50,800 Total OTHER SERVICES & CHARGES 604,391 601,831 881,388 735,023 721,900 904,625 ## CAPITAL OUTLAY ## CAPITAL OUTLAY 6540 HEAVY MACHINERY- - - - - - 6550 MOTOR VEHICLES- 417,176 1,102,015 349,198 516,500 770,000 6580 OTHER EQUIPMENT77,929 100,185 312,009 64,309 123,000 35,000 TOTAL CAPITAL OUTLAY 77,929 517,361 1,414,024 413,507 639,500 805,000 Total CAPITAL OUTLAY 77,929 517,361 1,414,024 413,507 639,500 805,000 ## DEBT SERVICE ## DEBT SERVICE 6603 OTHER L.T. OBLIGATION PRINCIPA- - - - - - TOTAL DEBT SERVICE- - - - - - TOTAL DEBT SERVICE- - - - - - TOTAL EXPENDITURES & OTHER FINANCING6,822,296 7,876,060 9,504,535 9,165,187 10,317,079 11,183,692 ## SUMMARY: OPERATING EXPENSE:6,744,368 7,358,699 8,090,511 8,751,680 9,677,579 10,378,692 CAPITAL OUTLAY:77,929 517,361 1,414,024 413,507 639,500 805,000 TOTAL EXPENDITURES6,822,296$ 7,876,060$ 9,504,535$ 9,165,187$ 10,317,079$ 11,183,692$ ## FUNDGENERALPOLICE PROTECTION ## Business ## Unit ## Object ## Account ## Description 2022 ## Actual 2023 ## Actual 2024 ## Actual 2025 ## Actual 2026 ## Adopted ## Budget 2027 ## Requested ## Budget ## 02116102F.T. REGULAR-WAGES & SALARIES 2,865,943 3,108,329 3,364,368 3,643,410 4,087,554 4,382,761 ## 02116103FULL TIME-REGULAR-OVERTIME 131,945 126,091 126,294 160,935 130,000 145,000 ## 02116104PART TIME-WAGES & SALARIES 90,750 72,089 99,259 147,871 197,606 199,228 ## 02116108SEVERANCE PAY 14,582 20,251 59,252 36,397 ## 02116121PERA CONTRIBUTIONS 511,012 542,373 588,572 637,160 695,644 746,796 ## 02116122FICA/MEDICARE CONTRIBUTIONS 66,062 71,967 79,784 92,226 109,281 115,495 ## 02116131GROUP INSURANCE 339,894 377,986 385,895 398,757 472,364 453,872 ## 02116133WORKERS COMP INSURANCE PREMIUM 191,818 209,520 204,207 170,623 228,647 164,000 ## 02116135PAID FAMILY MEDICAL LEAVE 21,356 20,359 ## 02116204STATIONERY, ENVELOPES & FORMS 3,134 4,692 4,962 3,399 4,500 4,500 ## 02116206FILM, MICROFILM, TAPES, DISKS 370 208 128 179 500 350 ## 02116207TRAINING SUPPLIES 3,562 10,165 8,170 5,437 10,500 19,000 ## 02116208MISCELLANEOUS OFFICE SUPPLIES 1,271 2,605 2,430 1,926 2,500 2,500 ## 02116223GASOLINE 85,351 74,806 67,842 63,558 72,000 75,000 ## 02116227LUBRICANTS & ADDITIVES 1,624 2,709 2,382 2,938 3,000 3,250 ## 02116229SHOP MATERIALS 1,538 1,425 2,282 2,537 2,000 2,500 ## 02116231UNIFORMS & TURN-OUT GEAR 48,896 63,393 71,023 43,379 80,000 80,000 ## 02116233BATTERIES 2,013 1,940 435 1,354 2,000 2,500 ## 02116235AMMUNITION 13,725 13,274 14,827 11,050 15,000 17,000 ## 02116237CRIME SCENE KIT MATERIALS - 509 495 713 1,500 1,500 ## 02116239FIRST AID SUPPLIES 4,287 4,252 4,287 3,644 8,000 6,000 ## 02116249MISCELLANEOUS OPERATING SUPPLY 10,886 14,510 22,506 27,321 25,500 28,000 ## 02116251BATTERIES - 829 647 2,178 1,500 2,200 ## 02116253BRAKES 3,238 4,045 1,739 180 4,000 4,000 ## 02116255TIRES 6,616 7,315 6,529 7,360 9,500 8,000 ## 02116257OTHER VEHICLE PARTS 13,425 20,154 21,950 24,718 23,000 27,000 ## 02116259BUILDING MAINT/REPAIR SUPPLIES 13,502 512 14,715 9,372 12,000 15,500 ## 02116275OTHER EQUIPMENT PARTS 220 550 554 597 1,000 24,250 ## 02116281SMALL TOOLS & MINOR EQUIPMENT 76,843 69,237 19,643 94,301 48,000 70,200 ## 02116315MISCELLANEOUS PROFESSIONAL SER 11,892 7,840 50,070 16,549 22,000 38,125 ## 02116322POSTAGE 1,182 1,204 1,208 1,745 2,600 2,100 ## 02116323CELLULAR PHONES - ## 02116331TRAVEL & LODGING 5,159 5,706 8,212 10,890 12,000 16,000 ## 02116335TRAINING 28,335 31,667 36,762 25,714 50,000 46,000 ## 02116361GENERAL LIABILITY/PROPERTY INS 86,707 105,032 102,814 100,731 110,000 105,000 ## 02116371ELECTRIC UTILITIES 2,307 2,693 2,500 3,000 ## 02116373GAS 6,086 8,946 6,500 9,800 ## 02116382MACHINERY & EQUIPMENT REPAIR 509 187 1,975 785 2,000 1,500 ## 02116383OFFICE EQUIPMENT REPAIR - ## 02116388OTHER VEHICLE REPAIR 10,675 13,287 10,709 4,148 17,000 18,000 ## 02116389TOWING SERVICES 3,096 345 526 519 3,000 3,000 ## 02116405OFFICE & DATA PROCESSING EQUIP 9,179 2,706 2,695 2,823 22,000 15,900 ## 02116413OFFICE EQUIPMENT RENTAL 3,483 5,265 5,160 5,160 7,500 5,300 ## 02116415OTHER EQUIPMENT RENTAL 38,215 37,867 42,530 37,684 50,000 165,750 ## 02116451MEMBERSHIP DUES 3,246 3,822 3,447 3,569 4,400 4,000 ## 02116489OTHER CONTRACTED SERVICES 12,625 25,079 373 1,462 1,000 20,000 ## 02116550MOTOR VEHICLES - 115,083 428,959 49,198 126,500 150,000 ## 02116580OTHER EQUIPMENT 9,453 15,780 256,477 30,644 18,000 ## 02116603OTHER L.T. OBLIGATION PRINCIPA 4,726,260 5,196,605 6,135,488 5,896,781 6,725,452 7,224,236 ## SUMMARY: OPERATING EXPENSE:4,716,807 5,065,742 5,450,053 5,816,939 6,580,952 7,074,236 CAPITAL OUTLAY:9,453 130,863 685,436 79,842 144,500 150,000 TOTAL EXPENDITURES4,726,260$ 5,196,605$ 6,135,488$ 5,896,781$ 6,725,452$ 7,224,236$ ## Total Expenditure ## PERSONNEL COMPLEMENT Police Chief1.00 1.00 1.00 1.00 1.00 1.00 Captain2.00 2.00 2.00 2.00 2.00 2.00 Sergeant4.00 4.00 5.00 5.00 5.00 5.00 Drug Task Force Officer1.00 1.00 1.00 1.00 1.00 1.00 Patrol Officer21.00 22.00 21.00 21.00 22.00 22.00 Lead CSO/Community Service Officer1.26 2.00 3.07 3.07 3.07 3.07 Police Office Supervisor1.00 1.00 1.00 1.00 1.00 1.00 Clerical/Support Personnel3.64 3.64 3.64 4.27 4.64 4.64 Public Safety Total34.90 36.64 37.71 38.34 39.71 39.71 ## 6550 Motor Vehicles ## Ford Interceptor ## Chev Silverado66,957 Dodge Durango (2 in 2024)119,173 49,198 54,500 Ford Explorers (3 in2024)180,455 2 Chargers73,400 Ford Explorer with set up72,000 Ford Explorers (2) $50K each100,000 ## Ford F-15050,000 Tahoe41,683 62,375 - 115,083 428,959 49,198 126,500 150,000 ## 6580 Other Equipment Axon Squad Car Cameras- - 219,708 - - - Radios- - 36,769 - - - Tire Changer (1/2 cost with PW)- - - 13,606 - - Drone- - - - 18,000 - Audio/Video Recorder in Interview Rooms9,453 - - 17,038 - - - - - - - 9,453 - 256,477 30,644 18,000 - • • • • • • • • • • • • • • • • • • ## Personnel Costs - COLA & Steps Handgun Replacements $14,500 (6231) 3-replacement squad set up-$46,500 (HRA/COR Funded) part of 3 new squad setup; 3 new radars-$11,600; Forceable Tools-$6,600; Indoor Drone- ## $2,500; Wellness Massage Chair-$5,500 (DTF Funded) (6281) The Police Department is responsible for the protection of life and property and a sense of community security and responds to all emergencies in the city. The Police Department will deter criminal activity by visible patrols; the enforcement of traffic laws; and the apprehension of criminal offenders. The department investigates criminal incidents and apprehends offenders through the gathering, analysis, preservation and presentation of evidence.The Police department provides other community services such as code enforcement, animal control, crime prevention, and school liaison. ## BUDGET HIGHLIGHTS ## DESCRIPTION OF SERVICES: Case Mgmt Room into 2 offices -$7,000; Garage Floor Patch $6,000 (6259) Patrol Officer added mid-year 2026 - $114,108 Portable Radio Upgrades (FBI Required) - $23,500 (500 x 47 radios) - (6275) Overtime Increase - $15,000 (6103) Wellness Sauna -$4,800 (DTF Funded); Replace 20-year old Treadmill - $7,000 (6207) ## GOALS OF CURRENT YEAR BUDGET: Reduce criminal activity in the community Adequately staff public safety based on changing demographics and needs Leverage technology to create operational efficiencies Policies 360 Program-manage & update police department policies through Eckberg Lammers - $16,125 (6315) Enhance traffic safety in the community Replace 2023 Dodge Charger #330 with Ford F-150 - $50,000 (6550) Replace 2021 Ford Explorer #312 - $50,000 (6550) Replace 2021 Ford Explorer #313 - $50,000 (6550) Annual renewal current 6 flock license plate readers-$18,000 (6489) PSDS JLEC cost increase-$50,470; AXON Body Worn Camers & Fleet 3 renewal-$113,747 per year for 5 years (6415) ## 2022 Actual2023 Actual2024 Actual2025 Actual2026 Projected2027 Projected 156091517216,069164871671816995 465384390417394382 10429681649148018092001 869798709751685643 900069147675703774027577 202220232024202520262027 17.7816.8115.1316.491717 19%27%28%30%35%40% 6:085:465:465:40under 6 minutesunder 6 minutesAverage police response time - highest priority calls Crime Clearance Rates (per 100,000 population) ## Criminal ## Police Department Activity ## Motor Vehicle Accidents ## Citations and Warnings ## Non-Criminal ## State CPM Performance Measurement Results ## Total Reported Crimes Rate (per 100,000 population) ## Performance Measurements: ## Dispatched Calls for Service ## FUNDGENERALFIRE PROTECTION ## Business ## Unit ## Object ## Account ## Description 2022 ## Actual 2023 ## Actual 2024 ## Actual 2025 ## Actual 2026 ## Adopted ## Budget 2027 ## Requested ## Budget ## 02206102F.T. REGULAR-WAGES & SALARIES 352,050 440,276 471,515 514,371 666,986 695,027 ## 02206103FULL TIME-REGULAR-OVERTIME 3,373 ## 02206104PART TIME-WAGES & SALARIES 459,516 469,149 518,151 638,772 532,794 580,571 ## 02206105TEMPORARY-WAGES & SALARIES ## 02206108SEVERANCE PAY 6,400 58,847 ## 02206121PERA CONTRIBUTIONS 62,760 76,554 81,484 98,726 117,153 122,084 ## 02206122FICA/MEDICARE CONTRIBUTIONS 25,178 24,861 26,254 34,121 34,311 38,389 ## 02206131GROUP INSURANCE 45,603 64,206 67,860 73,326 113,879 114,298 ## 02206132DISABILITY INSURANCE 1,313 1,313 1,313 1,313 1,313 1,313 ## 02206133WORKERS COMP INSURANCE PREMIUM 49,688 56,968 44,564 38,045 42,823 39,000 ## 02206135PAID FAMILY MEDICAL LEAVE 4,612 4,564 ## 02206206FILM, MICROFILM, TAPES, DISKS ## 02206208MISCELLANEOUS OFFICE SUPPLIES 316 289 673 466 700 700 ## 02206223GASOLINE 21,492 17,844 11,797 12,801 14,000 17,000 ## 02206225DIESEL FUEL 7,163 9,858 14,266 15,133 15,000 18,000 ## 02206231UNIFORMS & TURN-OUT GEAR 57,894 51,594 70,591 64,451 65,000 65,000 ## 02206233BATTERIES 3,000 ## 02206239FIRST AID SUPPLIES 1,157 1,752 1,137 2,290 3,000 3,000 ## 02206249MISCELLANEOUS OPERATING SUPPLY 16,920 19,922 18,936 25,938 24,000 24,000 ## 02206255TIRES ## 02206257OTHER VEHICLE PARTS 5,016 21,361 18,834 39,000 20,000 24,000 ## 02206259BUILDING MAINT/REPAIR SUPPLIES 30,016 13,729 32,315 34,603 30,000 32,000 ## 02206266SCBA-PARTS 5,899 23,874 25,450 11,437 25,000 25,000 ## 02206275OTHER EQUIPMENT PARTS ## 02206281SMALL TOOLS & MINOR EQUIPMENT 26,684 32,303 32,012 36,362 40,000 40,000 ## 02206302AUDITING & ACCOUNTING SERVICES 4,416 4,958 5,551 8,051 8,000 9,000 ## 02206315MISCELLANEOUS PROFESSIONAL SER ## 02206321TELEPHONE - ## 02206322POSTAGE 4 81 76 65 100 100 ## 02206323CELLULAR PHONES - ## 02206335TRAINING 47,504 37,255 34,025 50,024 50,000 52,000 ## 02206361GENERAL LIABILITY/PROPERTY INS 14,421 21,296 20,208 19,474 23,000 24,000 ## 02206371ELECTRIC UTILITIES 17,091 14,515 16,702 16,602 17,000 19,000 ## 02206372WATER/IRRIGATION 2,117 2,791 2,166 4,320 3,000 4,000 ## 02206373GAS 11,838 9,987 10,517 13,263 12,000 15,000 ## 02206374REFUSE/RECYCLING 1,571 1,718 1,773 1,928 2,000 2,200 ## 02206388OTHER VEHICLE REPAIR 58,111 39,247 59,085 58,268 60,000 60,000 ## 02206405OFFICE & DATA PROCESSING EQUIP 18,183 18,920 22,820 26,209 27,000 34,000 ## 02206451MEMBERSHIP DUES 2,029 2,929 1,635 1,445 2,000 2,000 ## 02206452SUBSCRIPTIONS ## 02206471BOOKS & PAMPHLETS 1,052 1,282 1,609 1,471 2,000 2,000 ## 02206489OTHER CONTRACTED SERVICES 2,266 4,724 5,011 6,358 5,000 6,000 ## 02206550MOTOR VEHICLES 275,027 673,056 300,000 390,000 584,000 ## 02206580OTHER EQUIPMENT 68,475 25,405 23,532 - 70,000 1,427,516 1,785,989 2,314,915 2,207,478 2,424,671 2,657,246 ## SUMMARY: OPERATING EXPENSE:1,359,041 1,485,557 1,618,326 1,907,478 1,964,671 2,073,246 CAPITAL OUTLAY:68,475 300,432 696,588 300,000 460,000 584,000 TOTAL EXPENDITURES1,427,516$ 1,785,989$ 2,314,915$ 2,207,478$ 2,424,671$ 2,657,246$ ## PERSONNEL COMPLEMENT Fire Chief1.00 1.00 1.00 1.00 1.00 1.00 Fire Secretary0.70 - - - - - Fire Captain of Admin/Deputy Fire Chief of Operations & Logistics1.00 1.00 1.00 1.00 1.00 1.00 Fire Inspector1.00 1.00 - 1.00 1.00 1.00 Assistant Chief of Operations & Training- - - - 1.00 1.00 Assistant Fire Chief/Fire Marshall1.00 1.00 2.00 2.00 1.00 1.00 Firefighter/Fire Technician1.00 1.00 Firefighters7.58 7.58 7.58 7.58 7.58 7.58 Fire Total12.28 11.58 11.58 12.58 13.58 13.58 ## Total Expenditure ## 6550 Motor Vehicles 1/2 of funding Replace 2008 Fire Engine #565 (1.2M) $600K 2027 less resale $115K & paid in full discount $35K300,000 300,000 450,000 Replace 2017 Ford Explorer #569 (net $5,000 sale proceeds)45,000 Replace 2013 Chev Tahoe #333 net $5,000 sale proceeds)45,000 Replace 2019 Chev Tahoe #395 net $10,000 sale proceeds)45,000 Replace 2020 Chev Tahoe #573 net $8,000 sale proceeds)42,000 Replace 2020 Chev Tahoe #373 net $8,000 sale proceeds)47,000 ## Replace Tanker #II Veh #501372,027 ## Replace Rescue #21275,027 Rescue 2 replacement301,029 - 275,027 673,056 300,000 390,000 584,000 ## 6580 Other Equipment ## SCBA Compressor24,405 SCBA's - 28 SCBA bottles45,000 ## Fire Training Room Table & Chairs21,039 ## Extrication Tools47,436 Thermal Imaging Camera- 25,000 radios23,532 68,475 24,405 23,532 - 70,000 - • • • • • • • • • ## 2022 Actual2023 Actual2024 Actual2025 Actual2026 Projected2027 Projected 138117352016228425002750 66758099105115 445451758085 222129222530 474957606060 4534406590100 320319394112611351150 106286250292315330 ## 20222023202420252026 Estimated2027 Estimated 4/74/74/74/74/74/7 132125283032 6:156:586:305:245:245:24 363942546062 Replace 2020 Chev Tahoe (Fire Chief #573) - $42,000 (net of $8,000 resale) (6550) Replace 2019 Chev Tahoe (Asst Fire Chief of Opertions #395) - $45,000 (net of $10,000 resale) (6550) ## Personnel Costs - COLA & Steps On-Call - $28K Average + 3% Cola = $346,080 ($220K is state aid) 3rd Installment for Fire Engine Replace #365 -$600,000 less trade in of $115,000 & $35K discount on full pay chassis (6550) Replace 2020 Chev Tahoe (Fire Prevention #373) - $47,000 (net of $8,000 resale) (6550) ## BUDGET HIGHLIGHTS EMS calls per 1,000 population ## Number of Calls for Service Fire calls per 1,000 population ## State CPM Performance Measurement Results Insurance industry rating of fire services Average response times Number of firefighters # of Public Education contacts # of commericial property inspections # of permits issued ## GOALS OF CURRENT YEAR BUDGET: Research/plan for space needs and staffing over next 5 year period. Ensure adequate staff numbers to meet increased demand of calls for service Establish and maintain outreach programs that enhance fire safety within community ## Prevention: ## Performance Measurements: ## Received ## Given ## Mutual Aid ## FUNDGENERALPROTECTIVE INSPECTIONS ## Business ## Unit ## Object ## Account ## Description 2022 Actual2023 Actual 2024 ## Actual 2025 ## Actual 2026 ## Adopted Budget 2027 ## Requested ## Budget ## 02406102F.T. REGULAR-WAGES & SALARIES 253,395 332,414 266,839 376,876 528,122 581,331 ## 02406103FULL TIME-REGULAR-OVERTIME 2,053 11,616 ## 02406104PART TIME-WAGES & SALARIES 51,455 60,547 75,630 61,885 39,361 40,542 ## 02406105TEMPORARY-WAGES & SALARIES 4,543 ## 02406108SEVERANCE PAY 961 19,351 1,789 ## 02406121PERA CONTRIBUTIONS 22,626 29,547 26,304 32,826 42,561 46,640 ## 02406122FICA/MEDICARE CONTRIBUTIONS 22,794 27,975 26,627 30,470 43,412 47,573 ## 02406131GROUP INSURANCE 35,612 70,485 49,209 98,818 120,904 125,802 ## 02406133WORKERS COMP INSURANCE PREMIUM 1,911 2,684 2,479 2,223 3,816 2,300 ## 02406135PAID FAMILY MEDICAL LEAVE 2,837 2,953 ## 02406204STATIONERY, ENVELOPES & FORMS 552 609 292 284 1,000 1,000 ## 02406208MISCELLANEOUS OFFICE SUPPLIES 213 98 412 536 500 1,000 ## 02406223GASOLINE 2,349 1,930 1,131 1,421 4,000 4,000 ## 02406231UNIFORMS & TURN-OUT GEAR 1,836 987 2,965 1,919 1,200 2,400 ## 02406249MISCELLANEOUS OPERATING SUPPLY 630 1,020 2,158 981 2,000 2,000 ## 02406315MISCELLANEOUS PROFESSIONAL SER 138,470 126,775 363,711 268,182 110,000 125,000 ## 02406322POSTAGE 1,399 1,102 1,201 1,541 1,500 1,800 ## 02406331TRAVEL AND LODGING 2,710 1,797 764 1,573 5,200 5,200 ## 02406334MILEAGE REIMBURSEMENT 474 199 198 161 600 600 ## 02406335TRAINING 5,509 5,250 3,162 2,775 8,500 8,500 ## 02406361GENERAL LIABILITY/PROPERTY INS 4,809 5,161 4,916 5,194 5,400 5,800 ## 02406405OFFICE & DATA PROCESSING EQUIP 15,891 20,000 10,000 - - ## 02406451MEMBERSHIP DUES 245 100 925 465 1,100 1,600 ## 02406471BOOKS & PAMPHLETS 997 435 1,658 - 3,000 3,000 ## 02406550MOTOR VEHICLES 27,066 36,000 564,838 718,231 876,090 889,919 925,013 1,045,041 ## SUMMARY: OPERATING EXPENSE:564,838 691,166 876,090 889,919 925,013 1,009,041 CAPITAL OUTLAY:- 27,066 - - - 36,000 TOTAL EXPENDITURES564,838$ 718,231$ 876,090$ 889,919$ 925,013$ 1,045,041$ ## PERSONNEL COMPLEMENT Building Official1.00 1.00 1.00 1.00 1.00 1.00 Building Inspector2.00 2.00 2.00 2.00 3.00 3.00 Admin Assistant0.70 0.70 0.70 1.00 1.00 1.00 Permit Technicians1.10 1.10 1.50 1.50 1.50 1.50 Inspectors0.25 - - - - - Building Inspection Total5.05 4.80 5.20 5.50 6.50 6.50 ## 6550 Motor Vehicles ## Replace Veh #401 New Vehicle for building inspector27,066 - - - - 27,066 - - - - ## Total Expenditure • • • • • • ## 2022 Actual2023 Actual2024 Actual2025 Actual2026 Projected2027 Projected 125190244229190190 2,9323,7003,3583,3443,7003,700 7,3566,5937,4599,7379,0009,000Number of Inspections ## Performance Measurements: New Residential Units (single family, townhome, multi family) ## DESCRIPTION OF SERVICES: The mission of the Community Development Department is to guide residential and commercial growth through comprehensive planning processes and administer the city's building and zoning codes in a equitable and professional manner to promote and sustain public safety, quality of life, and the health and well being of the whole community. The purpose of the Building Division is to help ensure all your construction projects meet the requirements of both the Minnesota State Building Code and the City Zoning regulations. ## BUDGET HIGHLIGHTS New 2027 Chevy Equinox for Building Official - $36,000 (6550) Personnel Costs - COLA & Steps (Full-Year Building inspector- 9 months budgeted in 2026) $15,000 increase contracted Electrical & Plumbing Inspectors (6315) ## GOALS OF CURRENT YEAR BUDGET: Allow for inspection availability within 48 hours. Complete standard commercial plan review within 30 business days. Complete standard residential plan review within 10 business days. ## Total Building Permits ## FUNDGENERALCIVIL DEFENSE ## Business ## Unit ## Object ## Account ## Description 2022 ## Actual 2023 ## Actual 2024 ## Actual 2025 ## Actual 2026 ## Adopted ## Budget 2027 ## Requested ## Budget ## 02506251BATTERIES - - 275 - 1,000 1,000 ## 02506275OTHER EQUIPMENT PARTS 2,713 395 - 1,394 2,000 1,500 ## 02506361GENERAL LIABILITY/PROPERTY INS 75 1,664 1,808 1,707 2,000 2,000 ## 02506371ELECTRIC UTILITIES 1,020 1,071 935 1,102 1,000 1,200 ## 02506382MACHINERY & EQUIPMENT REPAIR 5,829 5,195 3,523 3,643 6,000 5,000 ## 02506580OTHER CAPITAL EQUIPMENT - 59,000 32,000 33,665 35,000 35,000 9,637 67,325 38,541 41,509 47,000 45,700 ## SUMMARY: OPERATING EXPENSE:9,637 67,325 38,541 41,509 47,000 45,700 CAPITAL OUTLAY:- - - - - - TOTAL EXPENDITURES9,637$ 67,325$ 38,541$ 41,509$ 47,000$ 45,700$ • • ## 2022 Actual2023 Actual2024 Actual2025 Actual2026 Projected2026 Projected 171717171717 Maintain infastructure of siren warning system ## Performance Measurements: ## Number of Sirens The Civil Defence budget funds expenditures related to the city-wide emergency siren notification system. ## BUDGET HIGHLIGHTS Replace 2 Emergency Sirens - $35,000 (6580) ## GOALS OF CURRENT YEAR BUDGET: ## DESCRIPTION OF SERVICES: ## Total Expenditure ## FUNDGENERALTRAFFIC ENGINEERING ## Business ## Unit ## Object ## Account ## Description 2022 ## Actual 2023 ## Actual 2024 ## Actual 2025 ## Actual 2026 ## Adopted ## Budget 2027 ## Requested ## Budget ## 02606102F.T. REGULAR-WAGES & SALARIES 23,616 35,972 48,237 56,711 70,749 78,082 ## 02606103FULL TIME-REGULAR-OVERTIME 270 251 ## 02606105TEMPORARY-WAGES & SALARIES 270 45 1,095 576 ## 02606121PERA CONTRIBUTIONS 1,797 2,634 3,603 4,276 5,306 5,856 ## 02606122FICA/MEDICARE CONTRIBUTIONS 1,946 2,816 3,749 4,401 5,412 5,973 ## 02606131GROUP INSURANCE 666 710 ## 02606133WORKERS COMP INSURANCE PREMIUM 2,020 2,832 4,978 1,712 3,014 1,500 ## 02606135PAID FAMILY MEDICAL LEAVE 312 308 ## 02606249MISCELLANEOUS OPERATING SUPPLY 19,641 15,756 25,346 27,988 32,000 33,600 ## 02606271SIGN REPAIR MATERIALS 1,148 1,464 3,103 1,611 6,000 6,000 ## 02606361GENERAL LIABILITY/PROPERTY INS 599 452 507 365 700 500 ## 02606371ELECTRIC UTILITIES 13,717 13,560 13,041 12,316 16,500 15,000 ## 02606382MACHINERY & EQUIPMENT REPAIR 8,677 8,743 7,991 11,033 16,000 16,000 ## 02606489CONTRACTED SERVICES 6,172 787 - - 6,500 6,500 ## 02606580OTHER EQUIPMENT 79,873 85,061 112,316 121,950 162,493 169,319 ## SUMMARY: OPERATING EXPENSE:79,873 85,061 112,316 121,950 162,493 169,319 CAPITAL OUTLAY:- - - - - - TOTAL EXPENDITURES79,873$ 85,061$ 112,316$ 121,950$ 162,493$ 169,319$ • • • • • • ## 2022 Actual2023 Actual2024 Projected2025 Projected2026 Projected2027 Projected 2080208020802080Total Hours ## Number of Traffic Signs in System ## Number of Traffic Counts Performed ## Total Expenditure ## Continue to support Engineering and Community Development departments with traffic issues Bring signage up to current standards on all reconstruct and overlay projects Replace damaged or defective signs within 48 hours Continue to meet FHWA guidelines for traffic signage ## Performance Measurements: Continue to install street signs in new commercial and residential developments. ## DESCRIPTION OF SERVICES: The Traffic Engineering budget funds the installation and maintenance of traffic signage on, above, and/or near city streets. ## BUDGET HIGHLIGHTS No major changes. Staff time redistributed between streets, traffic engr, snow plowing & utilities. ## GOALS OF CURRENT YEAR BUDGET: ## FUNDGENERALANIMAL CONTROL ## Business ## Unit ## Object ## Account ## Description 2022 Actual2023 Actual 2024 ## Actual 2025 ## Actual 2026 ## Adopted ## Budget 2027 ## Requested ## Budget ## 02706249MISCELLANEOUS OPERATING SUPPLY 340 108 213 712 750 750 ## 02706281SMALL TOOLS & MINOR EQUIPMENT 945 903 1,509 848 1,000 1,000 ## 02706489OTHER CONTRACTED SERVICES 114 7,164 8,317 3,125 8,500 18,300 1,399 8,175 10,039 4,685 10,250 20,050 ## SUMMARY: OPERATING EXPENSE:1,399 8,175 10,039 4,685 10,250 20,050 CAPITAL OUTLAY:- - - - - - TOTAL EXPENDITURES1,399$ 8,175$ 10,039$ 4,685$ 10,250$ 20,050$ • • ## 2022 Actual2023 Actual2024 Actual2025 Actual2026 Projected2027 Projected 270377667473650650 203046205555 152426165050 010022 Provide animal containment services to residents ## Number of Animals Impounded ## Number of Animals Released to Owners ## Number of Euthanizations ## Animal Complaints ## Performance Measurements: ## DESCRIPTION OF SERVICES: This fund covers expenditures related to animal control. Ramsey PD provides animal containment services and incurs expenses for boarding animals at Anoka PD. MOU with City of Anoka Animal Containment - $10,000 (6489) ## BUDGET HIGHLIGHTS ## GOALS OF CURRENT YEAR BUDGET: ## Total Expenditure ## FUNDGENERAL ## Business ## Unit ## Object ## Account ## Description 2022 ## Actual 2023 ## Actual 2024 ## Actual 2025 ## Actual 2026 ## Adopted Budget 2027 ## Requested ## Budget ## 02806204STATIONERY, ENVELOPES & FORMS 27 508 - - 500 500 ## 02806206FILM, MICROFILM, TAPES, DISKS - - - - 300 100 ## 02806241COMMUNITY POLICING SUPPLIES 9,967 10,351 14,111 12,220 15,000 15,000 ## 02806281SMALL TOOLS & MINOR EQUIPMENT - 832 247 408 200 400 ## 02806291CULVERTS, SIGNS, STREET SUPPLY - 316 107 - 400 250 ## 02806322POSTAGE - 216 99 - 100 100 ## 02806323CELLULAR PHONES - - ## 02806331TRAVEL & LODGING 646 182 203 60 1,500 1,500 ## 02806335TRAINING 180 1,170 1,320 1,910 2,000 2,100 ## 02806361GENERAL LIABILITY/PROPERTY INS 99 109 114 97 150 150 ## 02806415OTHER EQUIPMENT RENTAL - 110 250 250 ## 02806451MEMBERSHIP DUES 1,520 745 836 520 1,500 1,500 ## 02806471BOOKS & PAMPHLETS 335 246 - - 300 250 12,774 14,673 17,147 15,215 22,200 22,100 ## SUMMARY: OPERATING EXPENSE:12,774 14,673 17,147 15,215 22,200 22,100 CAPITAL OUTLAY:- - - - - - TOTAL EXPENDITURES12,774$ 14,673$ 17,147$ 15,215$ 22,200$ 22,100$ • • ## 2022 Actual2023 Actual2024 Actual2025 Actual2026 Projected2027 Projected 121107140150*110120 12121531010 Night to Unite - # of Parties484545384040 81216111212 n/an/an/a727272 * in 2025 we did a Safety Fair. ## DESCRIPTION OF SERVICES: The Community Orientating Policing funds expenditures related to community programs such as: Kids Safety Camp, Car Seat Inspections, Night to Unite, Pet Clinics, Bike Helmet Fitting and Sale, Police Explorers, and Drug Take Back ## Program ## BUDGET HIGHLIGHTS ## Total Expenditure ## COMMUNITY ORIENTING POLICE No major changes ## GOALS OF CURRENT YEAR BUDGET: Increase participation in community based programs ## Performance Measurements: # of participants in Home Alone Classes # of participants attending Kids Safety Camp # of car seat inspections # of participants in Citizens Academy ## GENERAL FUND 101 - GENERAL GOVERNMENT ## PUBLIC WORKS301-312 EXPENDITURE BY OBJECT SUMMARY-2022 Actual--2023 Actual--2024 Actual--2025 Adopted--2026 Adopted--2026 Adopted- PERSONNEL SERVICES1,232,690 1,334,945 1,629,459 1,811,991 2,073,300 2,072,610 SUPPLIES383,218 325,477 354,996 358,075 471,275 503,304 OTHER SERVICES & CHARGES410,981 1,406,511 738,509 631,661 888,325 952,000 CAPITAL OUTLAY127,057 384,417 1,602,233 53,468 447,000 881,000 TOTAL EXPENDITURE BY OBJECT2,153,946 3,451,351 4,325,197 2,855,195 3,879,900 4,408,914 ## LINE ITEM DETAIL BY COST CENTER OR SUB-FUNCTION ## PUBLIC WORKS301-312 EXPENDITURE BY OBJECT RECAP ALL SUB-FUNCTIONS-2022 Actual--2023 Actual--2024 Actual--2025 Adopted--2026 Adopted--2026 Adopted- ## PERSONNEL SERVICES ## WAGES AND SALARIES 6102 F.T. REGULAR-WAGES & SALARIES797,269 910,184 1,138,970 1,286,116 1,470,790 1,477,252 6103 FULL TIME-REGULAR-OVERTIME42,299 48,290 51,473 57,937 42,000 51,864 6105 TEMPORARY-WAGES & SALARIES30,256 20,426 13,574 15,801 34,874 34,265 6106 OVERTIME-TEMPORARY636 - - - - - TOTAL WAGES AND SALARIES 870,461 978,901 1,204,017 1,359,854 1,547,664 1,563,381 ## OTHER GROSS EARNINGS 6108 SEVERANCE PAY65,629 9,124 - - - - TOTAL OTHER GROSS EARNINGS 65,629 9,124 - - - - ## EMPLOYER CONTRIBUTIONS 6121 PERA CONTRIBUTIONS62,881 72,058 86,828 97,873 113,459 114,684 6122 FICA/MEDICARE CONTRIBUTIONS64,665 73,407 87,825 100,359 119,829 120,830 6131 GROUP INSURANCE124,889 155,962 201,033 227,506 248,240 237,900 6133 WORKERS COMP INSURANCE PREMIUM44,165 45,494 49,757 26,399 36,172 28,700 6135 PAID FAMILY MEDICAL LEAVE- - - - 7,936 7,115 TOTAL EMPLOYER CONTRIBUTIONS 296,601 346,921 425,443 452,137 525,636 509,229 Total PERSONNEL SERVICES 1,232,690 1,334,945 1,629,459 1,811,991 2,073,300 2,072,610 ## SUPPLIES ## OFFICE SUPPLIES 6205 DRAFTING SUPPLIES- - - - - - 6208 MISCELLANEOUS OFFICE SUPPLIES2,006 2,922 1,717 2,008 2,575 2,000 TOTAL OFFICE SUPPLIES 2,006 2,922 1,717 2,008 2,575 2,000 ## OPERATING SUPPLIES 6221 CLEANING SUPPLIES- - - - - - 6223 GASOLINE21,314 24,531 19,753 22,918 40,500 33,500 6225 DIESEL FUEL54,169 48,950 26,444 31,192 55,000 50,000 6227 LUBRICANTS & ADDITIVES6,106 6,305 5,700 2,009 9,000 9,000 6229 SHOP MATERIALS3,825 2,915 6,624 3,624 4,600 5,100 6231 UNIFORMS & TURN-OUT GEAR7,231 9,036 10,754 12,833 18,000 19,000 6249 MISCELLANEOUS OPERATING SUPPLY10,983 9,825 14,480 13,369 15,900 21,500 TOTAL OPERATING SUPPLIES 103,627 101,563 83,754 85,945 143,000 138,100 ## REPAIR AND MAINTENANCE SUPPLIES 6257 OTHER VEHICLE PARTS83,858 77,135 82,963 66,208 92,000 96,800 6259 BUILDING MAINT/REPAIR SUPPLIES2,622 3,619 91 - 2,700 2,500 6261 SAND & GRAVEL2,300 2,779 - - 5,300 4,800 6263 SALT129,704 68,426 117,442 147,311 135,000 171,404 6265 ASPHALT32,311 31,135 26,560 28,770 35,000 36,000 6267 OTHER STREET MAINTENANCE SUPPL10,675 14,920 17,050 14,245 17,500 17,500 6269 LANDSCAPE MATERIALS952 1,076 942 2,931 4,500 4,500 6275 OTHER EQUIPMENT PARTS- - - - - - TOTAL REPAIR AND MAINTENANCE SUPPLIES 262,422 199,090 245,048 259,465 292,000 333,504 ## SMALL TOOLS AND MINOR EQUIPMENT 6281 SMALL TOOLS & MINOR EQUIPMENT15,163 21,903 24,478 10,658 33,700 29,700 TOTAL SMALL TOOLS AND MINOR EQUIPMENT 15,163 21,903 24,478 10,658 33,700 29,700 Total SUPPLIES 383,218 325,477 354,996 358,075 471,275 503,304 ## OTHER SERVICES & CHARGES ## PROFESSIONAL SERVICES 6315 MISCELLANEOUS PROFESSIONAL SER29,897 31,744 39,496 35,252 50,000 55,500 TOTAL PROFESSIONAL SERVICES 29,897 31,744 39,496 35,252 50,000 55,500 ## COMMUNICATION 6321 TELEPHONE- - - - - - 6322 POSTAGE143 1,161 1,180 391 2,300 2,450 6323 CELLULAR PHONES- - - - - - TOTAL COMMUNICATION 143 1,161 1,180 391 2,300 2,450 ## EMPLOYEE REIMBURSEMENTS 6331 TRAVEL & LODGING- 127 - - 1,000 - 6335 TRAINING6,952 12,983 18,863 5,527 24,385 33,300 TOTAL EMPLOYEE REIMBURSEMENTS 6,952 13,110 18,863 5,527 25,385 33,300 ## INSURANCE 6361 GENERAL LIABILITY/PROPERTY INS25,801 26,788 29,217 29,480 31,930 36,000 TOTAL INSURANCE 25,801 26,788 29,217 29,480 31,930 36,000 ## UTILITIES 6371 ELECTRIC UTILITIES8,319 8,411 9,991 9,071 13,000 13,000 6372 WATER/IRRIGATION2,238 2,207 2,384 1,886 3,000 3,000 6373 GAS6,924 6,150 4,400 5,412 6,000 6,000 6374 REFUSE/RECYCLING2,180 975 1,101 1,430 2,500 2,500 TOTAL UTILITIES 19,662 17,743 17,876 17,798 24,500 24,500 ## REPAIRS AND MAINTENANCE - LABOR 6381 BUILDING & STRUCTURE REPAIR1,582 3,747 11,173 12,572 20,000 20,000 6382 MACHINERY & EQUIPMENT REPAIR5,172 6,447 1,184 6,356 6,000 6,000 6387 TIRE MOUNTING & BALANCING60 - - 40 400 400 6388 OTHER VEHICLE REPAIR9,487 16,320 6,353 1,079 27,000 27,000 TOTAL REPAIRS AND MAINTENANCE - LABOR 16,300 26,514 18,710 20,047 53,400 53,400 ## REPAIRS AND MAINTENANCE - CONTRACTS 6404 MACHINERY & EQUIPMENT3,458 - 2,880 3,159 4,000 4,000 6405 OFFICE & DATA PROCESSING EQUIP3,745 - - - 5,550 800 TOTAL REPAIRS AND MAINTENANCE - CONTRACTS 7,203 - 2,880 3,159 9,550 4,800 ## RENTALS 6415 OTHER EQUIPMENT RENTAL2,205 2,838 8,444 966 6,000 6,000 6417 UNIFORM RENTAL689 1,233 1,890 1,503 1,500 1,600 TOTAL RENTALS 2,894 4,071 10,334 2,469 7,500 7,600 ## DUES, SUBSCRIPTIONS, AND REGISTRATION FEES 6451 MEMBERSHIP DUES1,670 964 834 1,024 1,760 2,450 TOTAL DUES, SUBSCRIPTIONS, AND REGISTRATION FEES 1,670 964 834 1,024 1,760 2,450 ## BOOKS AND PAMPHLETS 6471 BOOKS & PAMPHLETS- - - - - - TOTAL BOOKS AND PAMPHLETS - - - - - - ## CONTRACTED SERVICES 6488 STREET MAINTENANCE CONTRACT294,998 1,272,595 571,622 500,175 650,000 700,000 6489 OTHER CONTRACTED SERVICES5,461 11,822 27,498 16,340 32,000 32,000 TOTAL CONTRACTED SERVICES 300,459 1,284,417 599,119 516,515 682,000 732,000 Total OTHER SERVICES & CHARGES 410,981 1,406,511 738,509 631,661 888,325 952,000 ## CAPITAL OUTLAY ## CAPITAL OUTLAY 6540 HEAVY MACHINERY103,199 266,007 1,250,996 - - 727,000 6550 MOTOR VEHICLES- 94,910 122,698 - 447,000 154,000 6580 OTHER EQUIPMENT23,858 23,500 228,538 53,468 - - TOTAL CAPITAL OUTLAY 127,057 384,417 1,602,233 53,468 447,000 881,000 Total CAPITAL OUTLAY 127,057 384,417 1,602,233 53,468 447,000 881,000 TOTAL EXPENDITURES & OTHER FINANCING2,153,946 3,451,351 4,325,197 2,855,195 3,879,900 4,408,914 ## SUMMARY: OPERATING EXPENSE:2,026,889 3,066,934 2,722,964 2,801,728 3,432,900 3,527,914 CAPITAL OUTLAY:127,057 384,417 1,602,233 53,468 447,000 881,000 TOTAL EXPENDITURES2,153,946$ 3,451,351$ 4,325,197$ 2,855,195$ 3,879,900$ 4,408,914$ ## FUNDGENERALENGINEERING ## Business ## Unit ## Object ## Account ## Description 2022 ## Actual 2023 ## Actual 2024 ## Actual 2025 ## Actual 2026 ## Adopted Budget 2027 ## Requested ## Budget ## 03016102F.T. REGULAR-WAGES & SALARIES 293,930 368,610 383,360 370,591 414,399 442,244 ## 03016103FULL TIME-REGULAR-OVERTIME 23,675 28,461 46,444 32,695 30,000 30,000 ## 03016105TEMPORARY-WAGES & SALARIES 14,752 - ## 03016106OVERTIME-TEMPORARY 636 ## 03016108SEVERANCE PAY 21,797 ## 03016121PERA CONTRIBUTIONS 23,597 29,340 31,457 28,409 33,330 35,418 ## 03016122FICA/MEDICARE CONTRIBUTIONS 23,812 28,270 30,591 28,059 33,997 36,127 ## 03016131GROUP INSURANCE 40,296 51,158 52,266 56,804 76,606 85,253 ## 03016133WORKERS COMP INSURANCE PREMIUM 2,078 2,581 2,035 1,648 3,360 1,800 ## 03016135PAID FAMILY MEDICAL LEAVE 2,327 2,202 ## 03016208MISCELLANEOUS OFFICE SUPPLIES 1,279 2,316 1,001 1,270 1,850 1,000 ## 03016223GASOLINE 5,650 6,823 8,079 6,842 10,500 11,500 ## 03016231UNIFORMS & TURN-OUT GEAR 1,331 2,774 2,276 2,340 3,000 3,000 ## 03016249MISCELLANEOUS OPERATING SUPPLY 854 408 403 714 900 1,500 ## 03016257OTHER VEHICLE PARTS 1,397 1,905 1,990 1,626 2,000 6,800 ## 03016281SMALL TOOLS & MINOR EQUIPMENT - 1,143 1,994 495 1,700 1,700 ## 03016315MISCELLANEOUS PROFESSIONAL SER 1,288 1,000 2,173 2,321 15,000 16,500 ## 03016322POSTAGE 87 1,107 1,175 165 2,200 2,200 ## 03016331TRAVEL & LODGING - 127 1,000 - ## 03016335TRAINING 3,059 4,906 5,260 3,469 8,385 13,300 ## 03016361GENERAL LIABILITY/PROPERTY INS 3,990 4,172 4,303 4,372 4,700 4,700 ## 03016405OFFICE & DATA PROCESSING EQUIP 3,745 - 5,550 800 ## 03016451MEMBERSHIP DUES 1,393 864 734 804 1,760 2,450 ## 03016580OTHER EQUIPMENT - - 38,989 ## 03016550MOTOR VEHICLES - 30,844 60,104 55,000 446,849 566,809 674,634 564,420 652,564 753,494 ## SUMMARY: OPERATING EXPENSE:446,849 535,965 575,540 564,420 652,564 698,494 CAPITAL OUTLAY:- 30,844 99,094 - - 55,000 TOTAL EXPENDITURES446,849$ 566,809$ 674,634$ 564,420$ 652,564$ 753,494$ ## PERSONNEL COMPLEMENT PW Director/City Engineer- 1.001.001.000.50- City Engineer1.00- - - 0.501.00 ## Assistant City Engineer0.501.001.001.001.001.00 ## Engineering Tech IV1.00 ## Engineering Tech II1.001.002.002.002.002.00 Engineering Tech III- 1.001.001.001.001.00 ## Senior Engineering Technician1.001.001.001.001.00 ## Civil Engineer IV1.001.001.001.00 ## Water Resources Technician1.001.00 ## Civil Engineer II0.500.00 ## Administrative Assistant1.001.001.001.001.001.00 Interns (2)1.001.00 Engineering Total7.00 8.00 8.00 8.00 8.00 8.00 ## Total Expenditure ## DESCRIPTION OF SERVICES: The Engineering budget covers engineering functions not charged to specific projects. The City Engineer oversees all engineering including working with the Minnesota Department of Transportation, Anoka County, other cities and regulating agencies, maintaining mapping and GIS data, managing stormwater runoff, responding to citizen and staff requests, and general engineering functions. • • • • • • • • ## 2022 Actual2023 Actual2024 Actual2025 Actual2026 Projected2027 Projected 141820211815 111417192018 000000 ## Completed Engineering Projects ## Infrastructure Asset Management System Upgrades Support improvements identified in Anoka County CSAH 5/Nowthen Blvd. transportation study. ## Performance Measurements: Conduct well siting study for new municipal wells #9 and #10. ## Active Engineering Projects Continue pavement rejuvenation program to replace suspended sealcoat program. Investigate improved pavement condition rating systems. Develop and plan for key infrastructure improvements (AUAR, utilities, transportation). ## BUDGET HIGHLIGHTS ## GOALS OF CURRENT YEAR BUDGET: Support operations of Water Treatment Plant. Ensure stable and sustainable funding exists for Pavement Management New 2027 GMC 2500 and retain #411 as second staff vehicle - $55,000 (6550) ## FUNDGENERALSTREET MAINTENANCE ## Business ## Unit ## Object ## Account ## Description 2022 ## Actual 2023 ## Actual 2024 ## Actual 2025 ## Actual 2026 ## Adopted ## Budget 2027 ## Requested ## Budget 03116102F.T. REGULAR-WAGES & SALARIES393,338 423,207 652,737 784,633 899,486 856,560 03116103FULL TIME-REGULAR-OVERTIME1,220 3,624 1,361 2,166 2,000 11,864 03116105TEMPORARY-WAGES & SALARIES6,422 14,738 10,392 12,176 22,874 24,265 ## 03116108SEVERANCE PAY65,629 9,124 03116121PERA CONTRIBUTIONS30,106 31,119 48,510 59,011 67,611 65,132 03116122FICA/MEDICARE CONTRIBUTIONS30,807 32,704 49,993 61,216 72,146 69,522 03116131GROUP INSURANCE84,593 104,804 145,897 170,702 171,634 152,647 03116133WORKERS COMP INSURANCE PREMIUM30,800 32,158 37,828 20,577 26,286 23,000 ## 03116135PAID FAMILY MEDICAL LEAVE 4,822 4,129 03116208MISCELLANEOUS OFFICE SUPPLIES727 606 715 738 725 1,000 ## 03116221CLEANING SUPPLIES 03116223GASOLINE15,664 5,227 10,241 10,918 18,000 15,000 03116225DIESEL FUEL31,077 11,394 11,396 7,272 20,000 20,000 03116227LUBRICANTS & ADDITIVES6,106 6,305 5,700 2,009 9,000 9,000 03116229SHOP MATERIALS3,825 2,671 6,054 3,446 4,000 4,500 03116231UNIFORMS & TURN-OUT GEAR5,900 6,262 8,478 10,492 15,000 16,000 03116249MISCELLANEOUS OPERATING SUPPLY10,129 9,417 14,077 12,655 15,000 20,000 03116257OTHER VEHICLE PARTS39,496 28,244 34,270 26,565 45,000 45,000 03116259BUILDING MAINT/REPAIR SUPPLIES2,622 3,619 91 - 2,700 2,500 03116261SAND & GRAVEL- - - - 1,500 1,000 03116265ASPHALT32,311 31,135 26,560 28,770 35,000 36,000 03116267OTHER STREET MAINTENANCE SUPPL9,599 992 3,716 3,408 4,500 4,500 03116269LANDSCAPE MATERIALS952 1,076 942 2,931 4,500 4,500 03116281SMALL TOOLS & MINOR EQUIPMENT15,163 20,760 22,484 10,163 32,000 28,000 ## 03116315MISCELLANEOUS PROFESSIONAL SER 28,610 30,744 37,323 32,931 35,000 39,000 ## 03116322POSTAGE 56 54 5 226 100 250 03116335TRAINING3,893 8,077 13,603 2,058 16,000 20,000 03116361GENERAL LIABILITY/PROPERTY INS18,960 20,712 22,913 22,987 25,000 29,000 03116371ELECTRIC UTILITIES8,319 8,411 9,991 9,071 13,000 13,000 03116372WATER/IRRIGATION2,238 2,207 2,384 1,886 3,000 3,000 03116373GAS6,924 6,150 4,400 5,412 6,000 6,000 03116374REFUSE/RECYCLING2,180 975 1,101 1,430 2,500 2,500 03116381BUILDING & STRUCTURE REPAIR1,582 3,747 11,173 12,572 20,000 20,000 03116382MACHINERY & EQUIPMENT REPAIR5,172 6,447 1,184 6,356 6,000 6,000 03116387TIRE MOUNTING & BALANCING60 - - 40 400 400 03116388OTHER VEHICLE REPAIR4,205 1,699 3,726 1,079 12,000 12,000 03116404MACHINERY & EQUIPMENT3,458 2,880 3,159 4,000 4,000 03116415OTHER EQUIPMENT RENTAL2,205 2,838 8,444 966 6,000 6,000 03116417UNIFORM RENTAL689 1,233 1,890 1,503 1,500 1,600 ## 03116451MEMBERSHIP DUES278 100 100 220 03116488STREET MAINTENANCE CONTRACT294,998 1,272,595 571,622 500,175 650,000 700,000 03116489OTHER CONTRACTED SERVICES5,461 11,822 27,498 16,340 32,000 32,000 03116540HEAVY MACHINERY103,199 266,007 1,250,996 - 727,000 03116550MOTOR VEHICLES64,066 62,594 - 447,000 99,000 ## 03116580OTHER EQUIPMENT23,858 23,500 189,549 53,468 1,332,827 2,510,567 3,314,818 1,901,725 2,753,284 3,134,869 ## SUMMARY: OPERATING EXPENSE:1,205,770 2,156,994 1,811,678 1,848,257 2,306,284 2,308,869 CAPITAL OUTLAY:127,057 353,573 1,503,139 53,468 447,000 826,000 TOTAL EXPENDITURES1,332,827$ 2,510,567$ 3,314,818$ 1,901,725$ 2,753,284$ 3,134,869$ ## Total Expenditure ## PERSONNEL COMPLEMENT Administrative Assistant1.00 1.00 1.00 1.00 1.00 1.00 Lead Mechanic- - 1.00 1.00 1.00 1.00 Mechanic2.00 2.00 2.00 2.00 2.00 2.00 Street Supervisor1.00 1.00 1.00 1.00 1.00 1.00 Streets Lead Worker1.00 1.00 1.00 1.00 1.00 1.00 PW Maintenance Worker5.00 5.00 8.00 8.00 8.00 8.00 Temporary - Streets0.50 0.50 0.50 0.50 1.00 1.00 Street Maintenance Total10.50 10.50 14.50 14.50 15.00 15.00 ## 6488/6489 Other Contracted Services Pavement Management Program Funding (Transfer to Pavement Management Fund)- - - - Cracksealing/Rejuvenation/Pothole Patching200,000 1,272,595 571,622 500,175 650,000 700,000 Curb Repair/Tree Removal15,000 23,255 16,340 32,000 32,000 ## Misc4,243 215,000 1,272,595 599,119 516,515 682,000 732,000 6540 - Heavy Machinery F350 truck with plow (2021 & 2022 total cost)103,199 ## 2-Single Axls Plow Trucks917,389 Tractor Backhoe ($84,000 total remainder utility funded) Tandem Axle Truck with Plow less trade in $15,000266,007 Snow Blower attachment less trade in $15,000 (Replace #647)235,000 Kubota Tractor less trade in $20,000 (replace #686)112,000 ## Tandem Axle Truck with Plow (Retain #662?)380,000 F550 4x4 Truck with 9' 2" V-plow (New) with lift gate101,176 ## 721 G Front End Loader232,432 103,199 266,007 1,250,996 - - 727,000 6550-Motor Vehicle 1-ton truck One-Ton Dump with Dump & Plow less resale $15,000 (replace #692)99,000 2-3/4 ton trucks with plows (1 new & 1 replacement)- 64,066 62,594 Single Axle with dump & Plow less trade in $15,000 (Replace #672)343,000 F550 Truck less resale $10,000 (Replace #680)104,000 - 64,066 62,594 - 447,000 99,000 6580 - Other Equipment ## Sidewalk Machine ## Snow Pusher Box for Front End Loader23,500 Tire balancer (1/2 cost other 1/2 police)9,453 Asphalt floater14,405 ## ATV Athletic Field Maintenance Machine ## ExMark Mower 17,814 Pull behind PTO Mower includes $4,500 trade in)22,048 Tire Changer (1/2 cost with PW)13,606 ## Trailer Mounted Boom Lift57,250 ## Bobcat T66 Skidsteer79,248 ## Scissor Lift JLG 264626,500 ## 10-Foot Slide in Removable Salt/Sander Spreader (Truck Mounted)13,386 ## Hydraulic hose Crimping Machine13,165 23,858 23,500 189,549 53,468 - - ## DESCRIPTION OF SERVICES: The Street Maintenance Department is responsible for maintaining city streets, sidewalks, traffic signs, boulevards, ROW mowing and the storm water collection system. • • • • • • • • • • ## 2022 Actual2023 Actual2024 Actual2025 Actual2026 Projected2027 Projected 10.3718.3613.3219.1614.1917 380385390380370365Asphalt patching (tons) Crack filling (miles) ## BUDGET HIGHLIGHTS Increase Cracksealing/Rejuvenation/Pothole Patching - $50,000 (From $650,000 to $700,000) (6488) Staff time redistributed between streets, traffic engr, snow plowing & utilities. ## GOALS OF CURRENT YEAR BUDGET: Maintain our city vehicles and equipment to the highest level possible Increase prevenative maintenace to prolong the life of our public streets Increase use of contracted services on pothole repair (velocity patching) Maintain and improve city's rating of 7.0 average of road condition ## Performance Measurements: Replace 2004 Snogo Blower (#647) with Laue D40 Series Snow Blower - $235,000 (net of $15,000 trade in) (6540) ## Replace 2015 Kubota Tractor (#686) with Kubota M6-111 Tractor - $112,000 (net of $20,000 trade in)(6540) Replace 2016 Ford One-Ton with Dump & Plow (#692) with Ford Crew Cab F550 with Dump & Plow Kubota Tractor with Kubota M6-111 Tractor - $99,000 (net of $15,000 resale)(6550) ## Replace 2007 Sterling Tandem (#662) with 2027 Western Star Tandem Dump Plow Truck with Plow Equipment - $380,000. (6540) ## FUNDGENERALSNOW AND ICE REMOVAL ## Business ## Unit ## Object ## Account ## Description 2022 ## Actual 2023 ## Actual 2024 ## Actual 2025 ## Actual 2026 ## Adopted Budget 2027 ## Requested ## Budget ## 03126102F.T. REGULAR-WAGES & SALARIES 110,001 118,368 102,873 130,891 156,905 178,448 ## 03126103FULL TIME-REGULAR-OVERTIME 17,405 16,205 3,668 23,076 10,000 10,000 ## 03126105TEMPORARY-WAGES & SALARIES 9,082 5,689 3,182 3,625 12,000 10,000 ## 03126121PERA CONTRIBUTIONS 9,179 11,599 6,861 10,453 12,518 14,134 ## 03126122FICA/MEDICARE CONTRIBUTIONS 10,046 12,434 7,241 11,083 13,686 15,181 ## 03126131GROUP INSURANCE 2,870 710 ## 03126133WORKERS COMP INSURANCE PREMIUM 11,287 10,755 9,893 4,175 6,526 3,900 ## 03126135PAID FAMILY MEDICAL LEAVE 787 784 ## 03126223GASOLINE 12,481 1,433 5,158 12,000 7,000 ## 03126225DIESEL FUEL 23,092 37,557 15,048 23,920 35,000 30,000 ## 03126229SHOP MATERIALS - 244 570 179 600 600 ## 03126257OTHER VEHICLE PARTS 42,965 46,987 46,702 38,017 45,000 45,000 ## 03126261SAND & GRAVEL 2,300 2,779 - - 3,800 3,800 ## 03126263SALT 129,704 68,426 117,442 147,311 135,000 171,404 ## 03126267OTHER STREET MAINTENANCE SUPPL 1,076 13,928 13,335 10,837 13,000 13,000 ## 03126361GENERAL LIABILITY/PROPERTY INS 2,851 1,903 2,001 2,122 2,230 2,300 ## 03126388OTHER VEHICLE REPAIR 5,282 14,621 2,627 15,000 15,000 ## 03126489OTHER CONTRACTED SERVICES 374,270 373,975 335,746 411,557 474,052 520,551 ## SUMMARY: OPERATING EXPENSE:374,270 373,975 335,746 411,557 474,052 520,551 CAPITAL OUTLAY:- - - - - - TOTAL EXPENDITURES374,270$ 373,975$ 335,746$ 411,557$ 474,052$ 520,551$ • • • • • • • ## 2022 Actual2023 Actual2024 Projected2025 Projected2026 Projected2027 Projected 185187189190190190 291295299303305305 160023001,4001,2001,4401,440 175026009508401,5001,500 1323551010 Salt - $36,404 increase (6263) ## Performance Measurements: ## GOALS OF CURRENT YEAR BUDGET: Equip cul-de-sac trucks and sidewalk plowing equipment with AVL to track snow removal operations Upgrade weather service to MDSS (Maintenance Decision Support Software). Continue to complete citywide plowing in 8 hours or less Continue to monitor and reduce salt usage Clearing of parking ramp utilizing PW Staff (full time, temp on call, & seasonal staff). See PUMA Budget. ## Full Scale Plowing Events ## Miles of Streets Plowed ## Cul-de-sacs ## Salt/Sand Purchased (tons) ## Snow Removal Hours Staff time redistributed between streets, traffic engr, snow plowing & utilities. ## DESCRIPTION OF SERVICES: The Snow and Ice Removal budget provides for snow removal and for ice control on city streets, parking lots, and pathways. ## BUDGET HIGHLIGHTS ## Total Expenditure ## GENERAL FUND 101 - GENERAL GOVERNMENT ## PARKS AND RECREATION452-455 EXPENDITURE BY OBJECT SUMMARY-2022 Actual--2023 Actual--2024 Actual--2025 Actual--2026 Adopted--2027 Requested- PERSONNEL SERVICES962,545 1,088,600 1,252,025 1,418,040 1,620,312 1,727,280 SUPPLIES200,417 242,430 209,358 270,865 327,500 332,500 OTHER SERVICES & CHARGES265,263 297,610 370,080 319,855 393,600 424,300 CAPITAL OUTLAY16,852 - 466,961 119,185 263,500 41,700 TOTAL EXPENDITURE BY OBJECT1,445,077 1,628,641 2,298,424 2,127,945 2,604,912 2,525,780 ## LINE ITEM DETAIL BY COST CENTER OR SUB-FUNCTION ## PARKS AND RECREATION452-455 EXPENDITURE BY OBJECT RECAP ALL SUB-FUNCTIONS-2022 Actual--2023 Actual--2024 Actual--2025 Actual--2026 Adopted--2027 Requested- ## PERSONNEL SERVICES ## WAGES AND SALARIES 6102 F.T. REGULAR-WAGES & SALARIES617,124 730,962 838,878 951,823 1,090,117 1,158,663 6103 FULL TIME-REGULAR-OVERTIME1,469 818 1,985 8,520 1,000 10,864 6105 TEMPORARY-WAGES & SALARIES87,275 65,361 68,874 79,808 103,328 126,193 TOTAL WAGES AND SALARIES 705,868 797,141 909,736 1,040,151 1,194,445 1,295,720 ## OTHER GROSS EARNINGS ## 6108 SEVERANCE PAY1,444 TOTAL OTHER GROSS EARNINGS - - 1,444 - - - ## EMPLOYER CONTRIBUTIONS 6121 PERA CONTRIBUTIONS48,867 54,097 62,522 73,471 81,834 89,710 6122 FICA/MEDICARE CONTRIBUTIONS53,502 59,784 67,809 77,143 91,375 99,123 6131 GROUP INSURANCE116,186 132,986 166,248 193,541 206,988 199,820 6133 WORKERS COMP INSURANCE PREMIUM38,121 44,593 44,265 33,734 39,512 37,000 6135 PAID FAMILY MEDICAL LEAVE- - - - 6,158 5,907 TOTAL EMPLOYER CONTRIBUTIONS 256,677 291,459 340,845 377,889 425,867 431,560 Total PERSONNEL SERVICES 962,545 1,088,600 1,252,025 1,418,040 1,620,312 1,727,280 ## SUPPLIES ## OFFICE SUPPLIES 6208 MISCELLANEOUS OFFICE SUPPLIES1,185 921 616 834 1,000 1,000 TOTAL OFFICE SUPPLIES 1,185 921 616 834 1,000 1,000 ## OPERATING SUPPLIES 6223 GASOLINE22,510 12,425 21,427 21,629 24,000 26,000 6225 DIESEL FUEL9,893 6,311 7,072 9,532 11,500 10,500 6229 SHOP MATERIALS3,467 1,198 1,937 1,717 2,500 2,300 6231 UNIFORMS & TURN-OUT GEAR6,130 6,106 8,077 7,884 6,500 6,500 6249 MISCELLANEOUS OPERATING SUPPLY31,531 29,962 34,520 26,207 34,000 34,000 TOTAL OPERATING SUPPLIES 73,531 56,002 73,033 66,969 78,500 79,300 ## REPAIR AND MAINTENANCE SUPPLIES 6257 OTHER VEHICLE PARTS16,974 25,587 23,949 22,393 19,000 22,000 6265 ASPHALT71,915 111,045 90,512 119,891 150,000 150,000 6269 LANDSCAPE MATERIALS16,843 23,522 8,547 44,866 15,000 60,000 6268 IRRIGATION SUPPLIES16,118 20,540 10,881 10,498 60,000 15,000 TOTAL REPAIR AND MAINTENANCE SUPPLIES 121,851 180,694 133,889 197,648 244,000 247,000 ## SMALL TOOLS AND MINOR EQUIPMENT 6281 SMALL TOOLS & MINOR EQUIPMENT3,851 4,813 1,820 5,415 4,000 5,200 TOTAL SMALL TOOLS AND MINOR EQUIPMENT 3,851 4,813 1,820 5,415 4,000 5,200 Total SUPPLIES 200,417 242,430 209,358 270,865 327,500 332,500 ## OTHER SERVICES & CHARGES ## PROFESSIONAL SERVICES 6315 MISCELLANEOUS PROFESSIONAL SER28,405 927 25,751 1,889 20,000 20,000 TOTAL PROFESSIONAL SERVICES 28,405 927 25,751 1,889 20,000 20,000 ## COMMUNICATION 6321 TELEPHONE- - - - - - 6322 POSTAGE211 23 29 129 100 100 6323 CELLULAR PHONES- - - - - - TOTAL COMMUNICATION 211 23 29 129 100 100 ## EMPLOYEE REIMBURSEMENTS 6331 TRAVEL & LODGING- - - - - - 6334 MILEAGE REIMBURSEMENT- - - - - - 6335 TRAINING1,169 2,794 8,899 5,033 10,000 8,000 TOTAL EMPLOYEE REIMBURSEMENTS 1,169 2,794 8,899 5,033 10,000 8,000 ## ADVERTISING AND PUBLISHING 6352 GENERAL NOTICE & PUBLIC INFOR- - - - - - TOTAL ADVERTISING AND PUBLISHING - - - - - - ## INSURANCE 6361 GENERAL LIABILITY/PROPERTY INS12,875 41,790 46,020 45,607 50,000 60,000 TOTAL INSURANCE 12,875 41,790 46,020 45,607 50,000 60,000 ## UTILITIES 6371 ELECTRIC UTILITIES32,719 31,956 30,027 33,287 36,000 46,000 6372 WATER/IRRIGATION10,771 16,324 12,180 13,531 56,000 56,000 6373 GAS12,404 11,759 9,894 10,778 15,000 19,000 6374 REFUSE/RECYCLING7,533 7,083 9,131 12,496 12,000 15,000 TOTAL UTILITIES 63,427 67,122 61,233 70,092 119,000 136,000 ## REPAIRS AND MAINTENANCE - LABOR 6381 BUILDING & STRUCTURE REPAIR22,387 4,726 37,888 22,853 37,000 35,000 6382 MACHINERY & EQUIPMENT REPAIR8,964 16,104 6,451 1,593 7,000 5,500 6388 OTHER VEHICLE REPAIR- 2,988 2,981 617 3,000 2,800 TOTAL REPAIRS AND MAINTENANCE - LABOR 31,350 23,818 47,321 25,063 47,000 43,300 ## RENTALS 6415 OTHER EQUIPMENT RENTAL985 878 1,197 1,113 1,000 1,100 6416 MACHINERY RENTAL- - - - 350 - 6417 UNIFORM RENTAL224 - 514 - 350 - TOTAL RENTALS 1,209 878 1,711 1,113 1,700 1,100 ## DUES, SUBSCRIPTIONS, AND REGISTRATION FEES 6451 MEMBERSHIP DUES300 534 782 620 800 800 TOTAL DUES, SUBSCRIPTIONS, AND REGISTRATION FEES 300 534 782 620 800 800 ## CONTRACTED SERVICES 6489 OTHER CONTRACTED SERVICES126,317 159,725 178,335 170,309 145,000 155,000 TOTAL CONTRACTED SERVICES 126,317 159,725 178,335 170,309 145,000 155,000 Total OTHER SERVICES & CHARGES 265,263 297,610 370,080 319,855 393,600 424,300 ## CAPITAL OUTLAY ## CAPITAL OUTLAY 6540 HEAVY MACHINERY- - 278,893 - - - 6550 VEHICLES- - 62,594 - 263,500 - 6580 OTHER EQUIPMENT16,852 - 125,474 119,185 - 41,700 TOTAL CAPITAL OUTLAY 16,852 - 466,961 119,185 263,500 41,700 Total CAPITAL OUTLAY 16,852 - 466,961 119,185 263,500 41,700 TOTAL EXPENDITURES & OTHER FINANCING1,445,077 1,628,641 2,298,424 2,127,945 2,604,912 2,525,780 ## SUMMARY: OPERATING EXPENSE:1,428,225 1,628,641 1,831,463 2,008,760 2,341,412 2,484,080 CAPITAL OUTLAY:16,852 - 466,961 119,185 263,500 41,700 TOTAL EXPENDITURES1,445,077$ 1,628,641$ 2,298,424$ 2,127,945$ 2,604,912$ 2,525,780$ ## FUNDGENERALPARK AND RECREATION ## Business ## Unit ## Object ## Account ## Description 2022 ## Actual 2023 ## Actual 2024 ## Actual 2025 ## Actual 2026 ## Adopted ## Budget 2027 ## Requested ## Budget 04526102F.T. REGULAR-WAGES & SALARIES617,124 730,962 838,878 951,823 1,090,117 1,158,663 04526103FULL TIME-REGULAR-OVERTIME1,469 818 1,985 8,520 1,000 10,864 ## 04526104PART TIME-WAGES & SALARIES36,452 04526105TEMPORARY-WAGES & SALARIES50,823 65,361 68,874 79,808 103,328 126,193 ## 04526108SEVERANCE PAY1,444 04526121PERA CONTRIBUTIONS48,867 54,097 62,522 73,471 81,834 89,710 04526122FICA/MEDICARE CONTRIBUTIONS53,502 59,784 67,809 77,143 91,375 99,123 04526131GROUP INSURANCE116,186 132,986 166,248 193,541 206,988 199,820 04526133WORKERS COMP INSURANCE PREMIUM38,121 44,593 44,265 33,734 39,512 37,000 ## 04526135PAID FAMILY MEDICAL LEAVE6,158 5,907 04526208MISCELLANEOUS OFFICE SUPPLIES1,185 921 616 834 1,000 1,000 04526223GASOLINE22,510 12,425 21,427 21,629 24,000 26,000 04526225DIESEL FUEL9,893 6,311 7,072 9,532 11,500 10,500 04526229SHOP MATERIALS3,467 1,198 1,937 1,717 2,500 2,300 04526231UNIFORMS & TURN-OUT GEAR6,130 6,106 8,077 7,884 6,500 6,500 04526249MISCELLANEOUS OPERATING SUPPLY31,531 29,962 34,520 26,207 34,000 34,000 04526257OTHER VEHICLE PARTS16,974 25,587 23,949 22,393 19,000 22,000 04526265ASPHALT71,915 111,045 90,512 119,891 150,000 150,000 04526268IRRIGATION SUPPLIES16,118 20,540 10,881 10,498 15,000 15,000 04526269LANDSCAPE MATERIALS16,843 23,522 8,547 44,866 60,000 60,000 04526281SMALL TOOLS & MINOR EQUIPMENT3,851 4,813 1,820 5,415 4,000 5,200 04526315MISCELLANEOUS PROFESSIONAL SER28,405 927 25,751 1,889 20,000 20,000 ## 04526321TELEPHONE - 04526322POSTAGE211 23 29 129 100 100 04526335TRAINING1,169 2,794 8,899 5,033 10,000 8,000 04526361GENERAL LIABILITY/PROPERTY INS12,875 41,790 46,020 45,607 50,000 60,000 04526371ELECTRIC UTILITIES32,719 31,956 30,027 33,287 36,000 46,000 04526372WATER/IRRIGATION10,771 16,324 12,180 13,531 56,000 56,000 04526373GAS12,404 11,759 9,894 10,778 15,000 19,000 04526374REFUSE/RECYCLING7,533 7,083 9,131 12,496 12,000 15,000 04526381BUILDING & STRUCTURE REPAIR22,387 4,726 37,888 22,853 37,000 35,000 04526382MACHINERY & EQUIPMENT REPAIR8,964 16,104 6,451 1,593 7,000 5,500 04526388OTHER VEHICLE REPAIR- 2,988 2,981 617 3,000 2,800 04526415OTHER EQUIPMENT RENTAL985 878 1,197 1,113 1,000 1,100 04526416MACHINERY RENTAL- - - 350 - 04526417UNIFORM RENTAL224 - 514 - 350 - 04526451MEMBERSHIP DUES300 534 782 620 800 800 04526489OTHER CONTRACTED SERVICES126,317 159,725 178,335 170,309 145,000 155,000 ## 04526540HEAVY MACHINERY278,893 ## 04526550MOTOR VEHICLES- 62,594 263,500 - ## 04526580OTHER EQUIPMENT16,852 125,474 119,185 41,700 1,445,077 1,628,641 2,298,424 2,127,945 2,604,912 2,525,780 ## SUMMARY: OPERATING EXPENSE:1,428,225 1,628,641 1,831,463 2,008,760 2,341,412 2,484,080 CAPITAL OUTLAY:16,852 - 466,961 119,185 263,500 41,700 TOTAL EXPENDITURES1,445,077$ 1,628,641$ 2,298,424$ 2,127,945$ 2,604,912$ 2,525,780$ ## PERSONNEL COMPLEMENT Park Maintenance Worker6.00 6.00 7.00 7.00 8.00 8.00 Utilities Maintenance Worker (Enterprise Funded)3.00 3.00 4.00 4.00 5.00 5.00 Utilities Supervisor (Enterprise Funded)1.00 1.00 1.00 1.00 1.00 1.00 Parks/Assistant PW Director1.00 1.00 1.00 1.00 1.00 1.00 Park Supervisor1.00 1.00 1.00 1.00 1.00 1.00 Parks Lead Worker1.00 1.00 1.00 1.00 1.00 1.00 Recreation and Special Event Coord.1.00 1.00 1.00 1.00 Recreation Specialist0.50 1.00 - - - - Temporary - Parks3.62 3.62 3.62 3.62 3.62 3.62 Admin Assistant- - 1.00 1.00 1.00 1.00 17.12 17.62 20.62 20.62 22.62 22.62 ## Total Expenditure ## 6489 Other Contracted Services Portable Toilets Rental5,907 5,117 6,157 8,000 8,000 Photo Contest Winners- - 460 600 600 Recreation Programming (Art, Hiking, YOGA, 55+ Trips/Classes)7,879 8,480 29,438 - 30,000 40,000 Fertilizing19,466 13,379 27,217 29,000 29,000 Irrigation (Anderson Irrigation/Great Northern Landscape)10,769 40,045 29,077 - - Mowing of The Draw/Fire Station, Weeding (SpeedCutters/Best Outdoor Services)26,962 28,715 28,315 35,000 35,000 Vegetation Management (Prairie Restorations)20,761 25,419 27,000 35,000 35,000 Clean Park Buildings (Christian Pte-Green Tech)4,075 14,800 21,600 - - Park Improvements - Wood Fiber/Turf/Fence/Striping27,314 3,872 7,265 7,400 7,400 Holiday Lights- 11,588 - EAB Tree Removal- 5,000 - Misc3,183 3,310 1,804 126,317 159,725 178,335 170,309 145,000 155,000 ## 6540/6550 Heavy Machinery 3/4 ton 4/4 Truck Mow truck68,093 F550 4/4 truck with plow100,692 ## F35062,594 Bobcat loader110,108 F250 With topper & Plow less resale $5,000 (Replace #665)80,000 Water Truck (1/4 cost) $82,500 less trade in $3,000 (Replace #669)79,500 One Ton with Dump & plow less resale $6,000 (Replace #678)104,000 - - 341,487 - 263,500 - ## 6580 Other Equipment Kubota UTV 4X4 Field Maintenance/Snow Removal (includes $7,000 trade in)34,752 ## Line Striper19,000 3-Zero-Turn Mowers71,604 Chipper (new)- 84,433 Turbine debris blower31,346 Snowquip snowblower22,524 Exmark mower with bagger less $3,200 trade in (#683)17,700 8 Pan-tilt zoom security camers for city parks24,000 19,000 - 125,474 119,185 - 41,700 • • • • • ## BUDGET HIGHLIGHTS ## DESCRIPTION OF SERVICES: The Park and Recreation Department is responsible for the outdoor maintenance of all municipal grounds, including the Municipal Center, fire stations, parks, trails and streetscapes. Parks facilities include bulidings, playgrounds, shelters, ballfields. New 8 Pan-tilted zoom fixed mounted security cameras in City parks - $24,000 (6580) Staff time redistributed between streets, traffic engr, snow plowing & utilities. Replace 2014 Ex-Mark Mower with bagger - $17,700 (net of $3,200 trade in) (6580) Electric Use - Increase inflation & Splash Pad - $10,000 (6371) Water Use - Splash Pad Not budgeted (6372) 11.5M Gallons Est • • • • • ## 2022 Actual2023 Actual2024 Projected2025 Projected2026 Projected2027 Projected 26262728 42424242 17171718 70707075 ## 150.11150.11150.11150.11Total Acreage Mowed ## Number of City Parks ## Number of Athletic Fields Maintained ## Number of Playgrounds Maintained ## Miles of Trails Maintained ## Performance Measurements: ## GOALS OF CURRENT YEAR BUDGET: Attempt to adequately address boulevard tree replacements (Emerald Ash Borer and car kills) Strive to adequately address formal landscape maintenance and reduce mowing in uneeded areas. Continue to work year-round with the athletic associations (and PACT) in the provision of youth athletic fields. Continue to expand the diversity and opportunities of recreation Address bituminus trails, pursuant to the Trail Maintenance Policy adopted in 2024. ## FUNDGENERAL ## Business ## Unit ## Object ## Account ## Description 2022 ## Actual 2023 ## Actual 2024 ## Actual 2025 ## Actual 2026 ## Adopted ## Budget 2027 ## Requested ## Budget ## 08926108SEVERANCE PAY50,000 50,000 08926102-61352027 Personnel Requests-See detailed sheet602,980 ## 08926133WORKERS COMP INSURANCE PREMIUM9,027 ## 08926304LEGAL FEES24,000 08926315MISCELLANEOUS PROFESSIONAL SER- - 25,000 25,000 ## 01926405OFFICE & DATA PROCESSING EQUIP ## 08926603OTHER L.T. OBLIGATION PRINCIPA61,853 61,853 61,853 61,853 08926820OPERATING TRANSFERS TO OTHER F272,688 92,756 1,319,847 1,437,421 106,373 106,373 334,541 154,609 1,381,700 1,499,274 214,400 784,353 ## SUMMARY: OPERATING EXPENSE:334,541 154,609 1,381,700 1,499,274 214,400 784,353 CAPITAL OUTLAY:- - - - - - TOTAL EXPENDITURES334,541$ 154,609$ 1,381,700$ 1,499,274$ 214,400$ 784,353$ ## 2027 Personnel Requests: ## Reclass Building Inspector to Building Inspector II6,151 Reclass Engineering Tech III To Civil Engineer I (Net $2,595 utility funded)6,053 New Position: FT GIS Technician II (Apr 5, 2027). Includes $16,700 for licensing, cubicle, prof membership121,869 New Position: Building Maintenance Seasonal (May 10 - Sept 17, 2027)14,316 New Position: Parks Happy Days Intern (May 17-Sept 20, 2027)15,779 ## Total Personnel Requests164,168 2027 Salary Adjustments in Addition to 3% COLA ## Total Afscme (League Mkt)115,328 ## Total Captains (4% Mkt)19,596 ## Total Patrol (4% Mkt & Longevity 9% Step 16)137,072 ## Total Sergeants (4% Mkt)34,312 ## Total Non-Union (League Mkt)127,712 ## Total Crime Data (4% Mkt)4,792 ## Grand Total438,812 Severance (6108) Based on 4 possible retirements50,000 6603/6820 Principal & Transfers Bury Carlson Internal Loan (PIR Fund)*44,520 44,520 44,520 44,520 44,520 44,520 Minicipal Center debt transfer interfund61,853 61,853 61,853 61,853 61,853 61,853 106,373 106,373 106,373 106,373 106,373 106,373 *Coded directly against property tax when collected ## 6820 Transfers to Other Funds Excess Revenue Transfer272,688 92,756 1,319,847 1,437,421 - - - - - - - - 272,688 92,756 1,319,847 1,437,421 - - ## DESCRIPTION OF SERVICES: ## EXPENDITURE RESERVE ## CONTINGENCY ## Total Expenditure The Contingency budget is to be used for unforeseen expenditures or for • • • • ## GOALS OF CURRENT YEAR BUDGET: Minimize unbudgeted/unallocated expenses ## BUDGET HIGHLIGHTS ## Booking all Potential Market Rate Adjustments here until union negotations & salary survey #'s finalized Booking all Personnel Requests here-not individual departments until budget finalized Severance Pay no longer in year end fund balance policy - $50,000 ## FUNDECONOMIC DEVELOPMENT AUTHORITY ## Business ## Unit ## Object ## Account ## Description 2022 ## Actual 2023 ## Actual 2024 ## Actual 2025 ## Actual 2026 ## Adopted Budget 2027 ## Requested ## Budget ## 92304011CURRENT-AD VALOREM TAXES 66,843 72,192 78,150 76,791 86,367 86,367 ## 92304012DELINQUENT-AD VALOREM TAXES 348 (989) (593) (358) ## 92304014FISCAL DISPARITIES 9,838 9,407 8,998 8,077 ## 92304273OTHER STATE GRANTS & AIDS ## 92304609OTHER MISCELLANEOUS REVENUES 198,638 275 30,000 82,776 ## 92304701INTEREST ON INVESTMENTS (11,202) 64,554 69,212 67,885 4,800 4,800 ## 92304901TRANSFER IN FROM OTHER FUNDS 264,465 145,440 185,766 235,171 91,167 91,167 ## Business ## Unit ## Object ## Account ## Description 2022 ## Actual 2023 ## Actual 2024 ## Actual 2025 ## Actual 2026 ## Adopted Budget 2027 ## Requested ## Budget ## 92306102F.T. REGULAR-WAGES & SALARIES ## 92306105TEMPORARY-WAGES & SALARIES 660 435 350 225 1,000 1,000 ## 92306121PERA CONTRIBUTIONS ## 92306122FICA/MEDICARE CONTRIBUTIONS 50 33 27 17 80 80 ## 92306131GROUP INSURANCE ## 92306133WORKERS COMP INSURANCE PREMIUM 4 2 5 2 ## 92306135PAID FAMILY MEDICAL LEAVE ## 92306246MARKETING 24,154 6,626 10,698 17,587 23,000 23,000 ## 92306249MISCELLANEOUS OPERATING SUPPLY 8,769 12,007 11,770 11,072 21,000 21,000 ## 92306304LEGAL FEES ## 92306315MISCELLANEOUS PROFESSIONAL SER 43,193 1,010 44,130 4,667 36,000 36,000 ## 92306322POSTAGE ## 92306323CELLULAR PHONES ## 92306331TRAVEL & LODGING 449 483 157 707 2,500 2,500 ## 92306335TRAINING 660 1,125 385 2,235 5,100 5,100 ## 92306361GENERAL LIABILITY/PROPERTY INS 624 313 268 221 287 287 ## 92306371ELECTRIC UTILITIES ## 92306433REFUNDS/REIMBURSEMENTS ## 92306530IMPROVEMENTS OTHER THAN BUILDINGS ## 92306451MEMBERSHIP DUES 1,798 1,593 2,366 3,504 2,200 2,200 ## 92306452SUBSCRIPTIONS 17 - ## 92306530IMPROVEMENTS OTHER THAN BUILDINGS 20,143 - ## 92306580OTHER EQUPMENT 23,634 100,521 23,627 93,789 40,237 91,167 91,167 • • • • • ## BUDGET SUMMARY: Facilitate development/redevelopment along Hwy 10 corridor Reduce the amount of land owned by City for development Increase retail tax base Increase number of jobs ## Enhance Business Retention and Expansion Program and EDA events ## DESCRIPTION OF SERVICES: ## GOALS OF CURRENT YEAR BUDGET: The primary objective of the Economic Development Authority is to aid, assist and promote the growth and expansion of commercial, retail and industrial development in the City of Ramsey. ## Total Expenditure ## Total Revenue 2027 full requests on Levy25,192,114$ Includes General, Pavement & Debt Service Note: Does not include capital requests - not levy funded (See Cap list below)ITEMS REMAINING IN BUDGET: DeptItems Removed/Other Funding Source:AmountItems /Large $ increases over 2026 adopted ($5,000 or greater per line item) (All new personnel requests noted in red) Comm Dev -191Comp Plan Prof Serv (6315) Net of Grant(60,000)$ Have to Do/Agreements in Place Police-211Wellness Sauna (6207) Drug Task Forfeiture Funded(4,800)$ OPERATING REQUESTS: Police-2113 Squad Replacement Setup-(6281) COR/HRA Fund(46,500)$ Line Item # ## Amount Police-211Indoor Drone (6281) Grant Received(2,500)$ Admin-1306315HRIS Software13,903$ Police-211Wellness Massage Chair (6281) Drug Task Forfeit Fund(5,500)$ Legal-1616304Increase in Legal Costs48,700$ Snow & Ice-312Reduce line item 6263 (salt)(23,860)$ Data Processing-1926405LOGIS Network Services added (Naaas)-Maintain what we have today in 202642,854$ Conting-892New Position: Streets Maintenance Worker(79,500)$ Data Processing-1926405Office 365- Implementation-$20,000/$50,000 Licensing70,000$ Pavement LevyPavement Mgmt Levy: PIR Fund (2025 Excess Revenue)(200,000)$ Data Processing-1926405ADA Remediation Software14,100$ Total(422,660)$ Data Processing-1926405New AutoDesk Licensing - Need for Engr Tech II 3,000$ ## Data Processing-1926405Additional Desk Phone Licensing2,500$ ## Data Processing-1926405New Endpoint Security Software5,200$ Net Levy Remaining24,769,454$ Data Processing-1926405Police Squad Hardware Refresh-Cradlepoint Software3,100$ ## Govt Buildings-1946371Increased Electric Costs15,000$ ## 2026 Adopted Levy23,338,916$ Police-2116103Overtime Increase15,000$ Police-2116207Replace 20-Year old Treadmill7,000$ ## 2026 Levy Increase1,430,538$ Police-2116231Handgun Replacements14,500$ ## % Increase6.13%Police-2116259Case Mgmt Room into 2 Offices7,000$ ## Police-2116259Garage Floor Patch6,000$ ## Police-2116275Portable Radio Upgrades (47 Radios)23,500$ Police-21162813 new radars11,600$ Amount needed to get to % Levy Increase:Police-2116281Forceable Tools6,600$ Levy AmountAdditional Levy ReductionPolice-2116315Policies 360 Program Manage PD Dept Policies16,125$ 5%24,505,862$ 263,592$ Police-2116415PSDS JLEC Cost Increase50,470$ 6%24,739,251$ 30,203$ Police-2116415AXON Body worn cameras & Fleet 3 renewal113,747$ 7%24,972,640$ (203,186)$ Police-2116489Annual renewal current 6 flock license plate reader18,000$ 8%25,206,029$ (436,575)$ Fire-22061043% COLA Increase on-call firefighters & monthly avg47,777$ 9%25,439,418$ (669,964)$ Bldg-2406315Contracted Electric & Plumbing increase Est15,000$ 10%25,672,808$ (903,354)$ Animal-2706489MOU with City of Anoka10,000$ ## Streets-311 6488 ## Street Main-Cracksealing, Rejuvenation,Pothole50,000$ $700K for 2027 PW Comm Request ## Snow-3126263Salt Increase36,404$ ## Park & Rec-4526371Electric Use - Increase inflation & Splash Pad10,000$ ## Contingency-8926102-6135Reclass Building Inspector to Building Inspector II6,151$ ## Contingency-8926102-6135Reclass Engineering Tech III To Civil Engineer I6,053$ ## Contingency-8926102-6135New Position: FT GIS Technician II (Apr 5, 2027).121,869$ Contingency-8926102-6135New Position: Building Maintenance Seasonal (May 10 - Sept 17, 2027)14,316$ Contingency-8926102-6135New Position: Parks Happy Days Intern (May 17-Sept 20, 2027)15,779$ ## Contingency-8926102-6135 Market Rate Increases-(League & based on Union & non-union) 438,812$ ## Total - Non Capital1,280,060$ ## CAPITAL EQUIPMENT: DeptItems Removed/Pushed to 2028 For ConsiderationAmountCAPITAL REQUESTS: (All new capital requests noted in purple) Full Capital Requests:2,391,670$ (All replacement capital requests noted in blue) ## Data Proc-192Replace Engineering Plotter to PW (2028)(15,000)$ Data Proc-192Replace 17 Laptops (17 Police) (2028)(55,500)$ Data Processing-1926585Replace 24 Laptops (17 Police/7 Fire) (Fire waiting on grant)78,470$ Police-211New 6 flock license plate readers(18,000)$ Police-2116550Replace 2023 Dodge Charger #330 with Ford F-15050,000$ Streets-311NEW Ford F550 Hook Truck (2028)(200,000)$ Police-2116550Replace 2021 Ford Explorer #31250,000$ Streets-311New 2nd Fuel Island at PW (2028)(184,000)$ Police-2116550Replace 2021 Ford Explorer #31350,000$ Streets-311New Mobile Vehicle Lift for Mechanics Bay (2028)(63,000)$ Fire-2206550Replace 2008 Fire Engine #565 $600K 2027 less resale $115K & paid in full discount $35K450,000$ Streets-311Replace Kubota UTV 4X4 #696 (2028)(25,000)$ Fire-2206580Replace 2019 Chev Tahoe #571 net $10,000 sale proceeds)45,000$ Park & Rec-452Replace 2017 Kubota UTV (#695) (2028)(25,000)$ Fire-2206580Replace 2020 Chev Tahoe #572 net $8,000 sale proceeds)42,000$ Total Removed/Pushed(585,500)$ Fire-2206102Replace 2020 Chev Tahoe #573 net $8,000 sale proceeds)47,000$ ## Bldg-2406550New Chevy Equinox for Building Official36,000$ Net Capital Requests-20271,806,170$ Civil-2506580Replace 2 Emergency Sirens 35,000$ Engineering-3016550New 2027 GMC 250055,000$ Funding:Streets-3116550One-Ton Dump with Dump & Plow less resale $15,000 (replace #692)99,000$ Fleet Fund50,000$ Streets-3116540Snow Blower attachment less trade in $15,000 (Replace #647)235,000$ Capital Equipment Fund585,000$ Streets-3116540Kubota Tractor less trade in $20,000 (replace #686)112,000$ COR/HRA Fund1,171,170$ Streets-3116540New Tandem Axle Truck with Plow (Retain #662)380,000$ Total1,806,170$ Park & Rec-4526580Replace 2014 Ex-Mark Mower with bagger (net of $3,200 trade in)17,700$ Park & Rec-4526580New 8 Pan-tilted zoom fixed mounted security cameras in City parks24,000$ ## Total - Capital1,806,170$ Effect on Taxpayers of Proposed 2027 Preliminary Levy (Home Values Provided from Anoka County) ## TAX CAPACITY BASED ONLY LEVY - NOT MV REFERENDUMS - ANOKA SCHOOL DISTRICT Market Value Exclusion is now up to $517,200 2027 Proposed: Levy Increase of $1,430,538 (6.13%) 20262026 20262026 20272027 20272027City Portion ## House ## HouseHouse TaxIncrease48.800%HouseHouse TaxIncrease49.412%TaxTax MarketCity Portion ## MarketValue After46.145%City MarketValue After47.288%City Increase OverValue Tax ValueMkt Value ExclTax CapPortion ofValueMkt Value ExclTax CapPortion of2026Increase% Increase ## TaxesTaxes 197,300$ 168,507$ 1,593$ 778$ 202,400$ 174,066$ 1,666$ 823$ 46$ 3.30%5.88% 258,500$ 235,215$ 2,224$ 1,085$ 267,100$ 244,589$ 2,341$ 1,157$ 72$ 3.99%6.67% 264,800$ 242,082$ 2,289$ 1,117$ 274,400$ 252,546$ 2,416$ 1,194$ 77$ 4.32%6.89% 317,800$ 299,852$ 2,836$ 1,384$ 319,300$ 301,487$ 2,885$ 1,426$ 42$ 0.55%3.03% 319,200$ 301,378$ 2,850$ 1,391$ 317,900$ 299,961$ 2,871$ 1,419$ 28$ -0.47%2.00% 326,100$ 308,899$ 2,921$ 1,425$ 326,300$ 309,117$ 2,958$ 1,462$ 36$ 0.07%2.55% 340,200$ 324,268$ 3,067$ 1,496$ 344,100$ 328,519$ 3,144$ 1,553$ 57$ 1.31%3.81% 354,300$ 339,637$ 3,211$ 1,567$ 361,200$ 347,158$ 3,323$ 1,642$ 75$ 2.21%4.77% 359,200$ 344,978$ 3,262$ 1,592$ 361,100$ 347,049$ 3,321$ 1,641$ 48$ 0.60%3.01% 371,500$ 358,385$ 3,389$ 1,654$ 375,500$ 362,745$ 3,471$ 1,715$ 62$ 1.22%3.77% 397,100$ 386,289$ 3,653$ 1,783$ 396,500$ 385,635$ 3,690$ 1,823$ 41$ -0.17%2.29% 403,500$ 393,265$ 3,719$ 1,815$ 404,600$ 394,464$ 3,775$ 1,866$ 52$ 0.30%2.85% 424,800$ 416,482$ 3,938$ 1,922$ 425,100$ 416,809$ 3,989$ 1,971$ 49$ 0.08%2.55% 433,800$ 426,292$ 4,031$ 1,967$ 442,000$ 435,230$ 4,165$ 2,058$ 91$ 2.10%4.62% 434,100$ 426,619$ 4,034$ 1,969$ 434,800$ 427,382$ 4,090$ 2,021$ 53$ 0.18%2.67% 438,900$ 431,851$ 4,084$ 1,993$ 441,200$ 434,358$ 4,157$ 2,054$ 61$ 0.58%3.07% 440,300$ 433,377$ 4,098$ 2,000$ 439,000$ 431,960$ 4,134$ 2,043$ 44$ -0.33%2.20% 453,700$ 447,983$ 4,236$ 2,067$ 458,300$ 452,997$ 4,335$ 2,142$ 75$ 1.12%3.62% 530,500$ 530,500$ 5,088$ 2,483$ 534,000$ 534,000$ 5,192$ 2,565$ 82$ 0.66%3.32% 531,700$ 531,700$ 5,102$ 2,490$ 537,400$ 537,400$ 5,233$ 2,586$ 96$ 1.07%3.85% 570,200$ 570,200$ 5,558$ 2,712$ 581,700$ 581,700$ 5,762$ 2,847$ 135$ 2.02%4.97% 571,400$ 571,400$ 5,572$ 2,719$ 578,700$ 578,700$ 5,727$ 2,830$ 110$ 1.28%4.06% 591,000$ 591,000$ 5,804$ 2,832$ 611,500$ 611,500$ 6,119$ 3,024$ 191$ 3.47%6.75% 597,800$ 597,800$ 5,884$ 2,872$ 594,800$ 594,800$ 5,919$ 2,925$ 53$ -0.50%1.85% 625,900$ 625,900$ 6,216$ 3,034$ 636,300$ 636,300$ 6,416$ 3,170$ 138$ 1.66%4.54% 714,600$ 714,600$ 7,265$ 3,545$ 715,400$ 715,400$ 7,362$ 3,638$ 93$ 0.11%2.61% * Median Est Market Value home was $361,200 for pay 2027 and $354,300 for pay 2026 Effect on Comm/Ind Taxpayers of Proposed 2027 Preliminary Levy (Comm/Ind Values Provided from Anoka County) ## TAX CAPACITY BASED ONLY LEVY - NOT MV REFERENDUMS - ANOKA SCHOOL DISTRICT FD ratio Adjusted for 2027 Held constant with 2026 rates. 2027 rate unknown( .349052) 2027 Proposed: Levy Increase of $1,430,538 (6.13%) 2026 20262026 2027 ## 20272027City PortionCommercialCity Portion ## Commercial ## Value ## Tax Capacity ## Based Only) 48.800% City Portion of Taxes @ ## Commercial ## Value ## Tax Capacity ## Based Only) 49.412% City Portion of Taxes @ ## Tax Increase over 2026 ## Value ## Increase Tax % ## Increase Former Waltec1,268,700$ 15,157$ 7,396$ 2,047,500$ 25,043$ 12,374$ 4,978$ 61.39%67.30% Sunfish BP4,050,600$ 49,403$ 24,109$ 4,389,600$ 54,225$ 26,794$ 2,685$ 8.37%11.14% Ace5,271,600$ 64,435$ 31,444$ 4,759,000$ 58,827$ 29,068$ (2,376)$ -9.72%-7.56% Global Glove5,298,600$ 64,767$ 31,606$ 5,336,100$ 66,017$ 32,620$ 1,014$ 0.71%3.21% Vision Ease10,985,500$ 134,775$ 65,770$ 12,944,200$ 160,810$ 79,459$ 13,688$ 17.83%20.81% Connexus11,300,000$ 138,647$ 67,660$ 10,737,800$ 133,320$ 65,876$ (1,784)$ -4.98%-2.64% Life Fitness*19,000,000$ 233,437$ 113,917$ 19,000,000$ 242,492$ 119,820$ 5,902$ 0.00%5.18% *Value was appealed and won in 2025-Value decreased from $24,198,900 to $18,222,300 @ - does not include fiscal disparities 5 0-3% 3-6% 6=-9% 9-45% 15%+ 2. 2. ## CC Work Session ## Meeting Date: 08/25/2026 ## Primary Strategic Plan Initiative: ## Information ## Title: ## Discuss Council Member Participation in a Health Care Savings Plan ## Purpose/Background: The purpose of this discussion is to review options for the City Council to participate in a Healthcare Saving Plan, which is an employer-sponsored program that allows Minnesota Public employees to invest money in a medical savings account while employed. This plan is administered by the Minnesota State Retirement System (MSRS). City councilmembers may participate in the Health Care Savings Plan. A recent change to law relates to how Councilmembers are able to be included. Prior to the law change in the pension omnibus bill, for an elected official to be included it had to be a part of a collective bargaining agreement or personnel policy. With the law change, they can now be included as defined by a participation plan or by a resolution of a governing body. It is important to note that healthcare savings plans do not allow for individual choice. (There are limited options for optioning out, as listed below.) All normal terms and conditions apply to councilmembers just as they would for non-union and union employees: there is no individual choice. HCSP agreements must be submitted to Minnesota State Retirement Systems (MSRS) for approval. Approved plans, for example, may be drafted to require a certain percentage of the monthly stipend be applied to the HCSP or potentially that all members must participate following one year on the City Council; there are many options for plan design, but once decided and approved, the plan must be followed as written. In the event the City Council desires to modify their compensation in an effort to contribute additional funds greater than the approved monthly stipend, any modifications must follow the City's Charter guidelines in the same fashion that was recently completed. ## Waiver of Participation (Employee Opt Out) All employees must participate in the HCSP adopted by their employer or bargaining unit; however, an employee can opt out of the plan if they meet one of these conditions: Eligible for TRICARE retiree benefits - Must be retired military (20 years of service), which make the employee eligible for retiree benefits now or in the future. Eligible for VA medical benefits due to a service-connected disability - priority group 1, 2, or 3. Is a foreign national who plans to return to their country of origin Has comprehensive health care coverage through another documented source - must be provided until death and 70% of the cost covered by the employer. The insurance coverage must be provided by a source other than the current employer who is sponsoring the HCSP, such as a former employer or spouse's employer. Note: Medicare and VA insurance DO NOT qualify an employee to opt out of the HCSP. If approved, members are automatically enrolled and contribute to the Health Care Savings Plan (HCSP) as directed by the participation plan or the resolution. Members choose how their account balance is invested. After Councilmembers end employment, they may access the funds to reimburse eligible medical expenses for themselves, their spouse, legal tax dependents and adult children up to their 26th birthday. An administrative fee is charged to help pay for the cost of plan services. This fee is prorated and deducted monthly from the account balance. The following is an excerpt from the attached document: ## Article 11: Health Care Savings Plan Source: SF 4764 (Nelson)/HF 4630 (Cha), as amended by S4764-1ABill Summary, 2026 Pension and Retirement Omnibus Bill (Chapter 106; HF 4074, 3ʳᵈ Engr.) ## Legislative Commission on Pensions and Retirement Article 11 consists of one section that amends section 352.98, subdivision 3, which applies to the Health Care Savings Plan (HCSP) administered by MSRS. Section 1 amends the requirement in subdivision 3 that contributions must be defined in a personnel policy or collective bargaining agreement. As alternatives to a personnel policy or CBA, the amendment allows contributions to be defined in a “participation plan, or resolution of the governing body.” The new language is intended to permit elected officials who may not be covered by a personnel policy or collective bargaining agreement to participate in the Health Care Savings Plan by resolution of a political subdivision’s governing body, such as in the case of county commissioners who will be able to participate in the HCSP if the county board approves a resolution authorizing contributions to the HCSP. Section 1 is effective the day following final enactment. ## Funding Source: Not Applicable. ## Recommendation: ## Outcome/Action: Based on discussion. ## Attachments ## SBS ## At a Glance Plan Doc. ## Form Review ## InboxReviewed ByDate ## Brian HagenBrian Hagen08/20/2026 04:08 PM ## Form Started By: Colleen LasherStarted On: 08/10/2026 11:30 AM ## Final Approval Date: 08/20/2026 ## Staff Bill Summary ## Legislative Commission on Pensions and Retirement www.lcpr.mn.gov | 651-296-2750 | Centennial Office Building, 658 Cedar Street, 1st Floor | St. Paul, MN 55155 ## 2026 Omnibus Pension and Retirement Bill: HF 4074 (Frentz; Lillie), 3 rd ## Engrossment, enacted as Laws 2026, Chapter 106 Prepared by: Susan Lenczewski, Executive Director Date: June 1, 2026 ## Aleena Wilson, Analyst ## Introduction HF 4074 ( Frentz; Lillie), the Third Engrossment, enacted as Chapter 106, is the 2026 Omnibus Pension and Retirement Bill. The bill is a compilation of 17 bills and amendments offered and approved by the Legislative Commission on Pensions and Retirement (Commission) and, as the bill moved onto passage, in Senate and House committees, and on the House floor. The bill was approved as S4276-DE1, a delete everything amendment to SF 4276 (Frentz); HF 4074 (Lillie), and further amended by the Commission at its final meeting of the session on May 5, 2026. Before and after the final Commission meeting of the session, the bill moved through the legislative process as follows: • HF 4074 (Lillie) was amended and passed by the House State Government Finance and Policy Committee on April 16, 2026. ## • HF 4074, 1 st Engrossment, was amended and passed by the House Ways and Means Committee on May 7, 2026. • SF 4276 (Frentz) was amended and passed by the Senate State and Local Government Committee on May 7, 2026. ## • SF 4276, 1 st Engrossment, was amended and passed by the Senate Finance Committee on May 12, 2026. ## • HF 4074, 2 nd Engrossment, was amended and passed by the House on May 13, 2026, on a 129-5 vote. ## • HF 4074, 3 rd Engrossment, was passed by the Senate on May 15, 2026, on a 57-9 vote. ## • HF 4074, 3 rd Engrossment, was signed by the Governor on Tuesday, May 19, 2026, as Chapter 106. A more detailed summary of each bill is available on the Commission website. Bill Summary 2026 Pension and Retirement Omnibus Bill (Chapter 106; HF 4074, 3 rd ## Engr.) ## Legislative Commission on Pensions and Retirement Page 2 ## Article- by- Article Summary ## Article 1: Minnesota State Retirement System (MSRS) Source: SF 4276 ( Frentz)/HF 4074 ( Lillie) Article 1 amends statutes governing the pension plans administered by MSRS. Section 1 amends section 352.021, subdivision 2, to clarify that a state employee is covered by the MSRS General State Employees Retirement Plan (MSRS General Plan) unless the state employee is covered by the MSRS Correctional Employees Retirement Plan (MSRS Correctional Plan) under section 352.905. Section 1 also clarifies that salary deductions are credited to the state employee’s account in the fund of the plan that provides retirement coverage. Sections 2 to 5 amend section 352.029, which governs coverage by MSRS for employees of labor organizations to treat MSRS Correctional Plan members the same as MSRS General Plan members. • Section 2 amends subdivision 1 to clarify that paragraph (a) allows state employees covered by the MSRS General Plan to elect coverage by the MSRS General Plan while on a leave of absence without pay to provide service as an employee or officer of a labor organization representing state employees. Section 2 adds new paragraph (b), which states that a state employee covered by the MSRS Correctional Plan who is on a leave of absence to provide service to a labor organization may elect to be covered by the MSRS Correctional Plan. • Section 3 amends subdivision 2 to reference both the MSRS General Plan and the MSRS Correctional Plan in describing the process to elect coverage by the applicable plan. • Section 4 amends subdivision 2a by inserting a reference to section 352.92, which is the section that sets out the required contributions, including the supplemental employer contributions, to the MSRS Correctional Plan. Section 4 also makes technical and conforming changes. • Section 5 amends subdivision 3 to reference both employees covered by the MSRS General Plan and employees covered by the MSRS Correctional Plan in describing the contributions required and who pays those contributions. Section 6 amends section 352.115, subdivision 7a, which describes the application procedure for a person applying for an annuity, refund, or disability, survivor, or death benefit from any of the MSRS- administered pension and retirement plans. Section 6 updates the procedure so that filing an application is effective on the date the original application is received by MSRS, but to complete the application, supporting documents must be received by MSRS no later than 60 days after filing. Section 7 amends section 352.115, subdivision 8, by breaking up the large subdivision into four paragraphs and clarifying the language. Section 8 amends section 352.115, subdivision 9, to include a reference to Chapter 356. Chapter 356 includes sections that may result in the revocation of a benefit in certain circumstances. Bill Summary 2026 Pension and Retirement Omnibus Bill (Chapter 106; HF 4074, 3 rd ## Engr.) ## Legislative Commission on Pensions and Retirement Page 3 Sections 9, 10, and 14 amend section 352.87, which is the statute that governs the special coverage for employees of the State Fire Marshal Division. • Section 9 amends subdivision 1 to revise how a deputy state fire marshal, fire/arson investigator, becomes covered by the fire marshal subplan. Instead of employees electing into the special coverage, the changes in this section will mean that fire marshals will be covered by the special coverage unless they were first employed before July 1, 2026, and elected not to be covered. • Section 10 clarifies language in section 352.87, subdivision 2. • Section 14 repeals subdivision 8, which describes the process for electing coverage by the fire marshal subplan and making retroactive salary deduction contributions that must be made for retroactive coverage starting with the employee’s employment date. Because Section 9 removes the ability to elect coverage going forward and coverage will be the default, subdivision 8 will not be applicable as of July 1, 2026. Section 11 amends section 352.905 by adding new subdivision 8 to the eligibility section for the MSRS Correctional Plan to clarify that members who take leave to provide service as an employee or officer of a labor organization representing state employees will continue to be covered by the Correctional Plan. Section 12 amends section 352.907, a new provision enacted in 2025 that establishes a committee to review changes to coverage under the MSRS Correctional Plan. Section 12 amends section 352.907 to note that meetings of the correctional plan membership committee are not subject to chapter 13D, which are the state’s open meeting laws. Section 12 also states that the correctional plan membership committee is not an agency for the purposes of sections 15.0597 and 15.0599, which require agencies to report to the Secretary of State and follow certain appointment procedures. Section 13 is a session law that consists of four subdivisions. This session law is “special legislation” that allows two deputy state fire marshals who missed the election for special coverage for fire marshals to make the election and pay the missed employee contributions, plus interest. The employer must then pay the missed employer contributions plus interest. All sections are effective July 1, 2026. ## Article 2: Public Employees Retirement Association (PERA) Source: SF 4721 ( Frentz)/HF 4514 ( Lillie) ## LCPR Amendment S4276-14A Sections 1 and 4 amend statutes governing the Public Employees Police and Fire Plan (Police & Fire Plan) administered by PERA. • Section 1 provides funding in the form of direct state aid to the Police & Fire Plan to fund the cost of reducing the postretirement adjustment (COLA) delay in Section 4. Section 1 amends section 353.65, subdivision 3b, to add a new direct state aid to the Police & Fire Plan in the amount of $8,000,000 by October 1, 2026, and each October 1 thereafter. Under new paragraph (g), the aid expires on July 1, 2042. Bill Summary 2026 Pension and Retirement Omnibus Bill (Chapter 106; HF 4074, 3 rd ## Engr.) ## Legislative Commission on Pensions and Retirement Page 4 • Section 4 amends section 356.415, subdivision 1c, by reducing the waiting period for a retiree or benefit recipient to receive a full COLA from 24 months to 12 months under the Police & Fire Plan. In addition, the waiting period for a partial COLA is reduced from 13 months to 1 month. Section 1 is effective the day following final enactment. Section 4 is effective for postretirement adjustments beginning on or after January 1, 2027. Articles 2, 3, and 5 amend statutes governing the Local Government Correctional Service Retirement Plan (Correctional Plan) administered by PERA. • Section 2 amends section 353E.03, subdivision 1, which sets out the percentage of salary an employee must contribute to the PERA Correctional Plan. Section 2 decreases the employee contribution rate from 6.83% to 6% of salary. • Section 3 amends section 353E.03, subdivision 2, which sets out the percentage of an employee’s salary that the employer must contribute to the PERA Correctional Plan. Section 3 decreases the employer contribution rate from 10.25% to 9% of salary. • Section 5 amends section 356.415, subdivision 1g, which provides the COLA for the PERA Correctional Plan. Section 5 increases the maximum COLA for the PERA Correctional Plan. Under current law, the COLA for the PERA Correctional Plan is 1% effective each January 1, unless the Social Security COLA is greater than 1%, in which case the COLA is 100% of the Social Security COLA, not to exceed 2.5%. Under the bill, the COLA maximum is increased from 2.5% to 3%. The remaining changes in Section 5 are technical changes. Sections 2 and 3 are effective January 1, 2027. Section 5 is effective for postretirement adjustments beginning on or after January 1, 2027. ## Article 3: Teachers Retirement Association (TRA); St. Paul Teachers ## Retirement Fund Association (St. Paul Teachers) Source: SF 4330 ( Rasmusson)/HF 4167 (Nadeau) SF 4765 (Rasmusson)/HF 4429 (Nadeau) ## LCPR Amendment S4276-2A ## LCPR Amendment S4276-16A Sections 1, 4, and 5 amend statutes governing t he age at which a teacher covered by TRA can enter into a return-to-work agreement before the effective date of retirement and still commence receipt of a retirement annuity from TRA. The age is reduced from 62 to 59½. • Section 1 amends section 354.05, subdivision 37, which defines “termination of teaching service.” Termination has not occurred if the teacher entered into a return to work agreement before age 62. The age is changed from 62 to 59½. • Section 4 amends section 354.444, subdivision 2, which authorizes teachers to retire, begin receipt of a retirement annuity, and return to work. Under this section, a teacher is authorized to enter into a written agreement with the employing unit to return to work before retirement, but only if the teacher is at least age 62. Subdivision 2 is revised to change the age from 62 to 59½. Bill Summary 2026 Pension and Retirement Omnibus Bill (Chapter 106; HF 4074, 3 rd ## Engr.) ## Legislative Commission on Pensions and Retirement Page 5 • Section 5 amends section 354.444, subdivision 3, by adding a new paragraph that states that a member who is at least age 59½ may, before the effective date of retirement, enter into a written agreement to return to work. Sections 2, 3, 6, and 7 amend statutes governing TRA’s disability benefits. The changes add physician assistants to the providers who can examine members and provide documentation to TRA for disability benefit purposes. Section 8 amends section 354A.011, subdivision 14b, to add a “licensed physician assistant” to the definition of “medical expert,” which is applicable to the statutes governing St. Paul Teachers. Section 9 revises the audit requirement for St. Paul Teachers in section 354A.021, such that the audit will be conducted by the state auditor unless the auditor notifies St. Paul Teachers that the state auditor will not conduct the audit for a particular year. For any year that the auditor does not perform the audit, St. Paul Teachers must have an audit conducted by a CPA firm. Section 10 amends section 354A.12, subdivision 1, which sets out the percentage of salary an employee must contribute to St. Paul Teachers. Section 10 reduces the employee contribution rate from 9% to 8% of salary for coordinated members. (The employee contribution rate for basic members is reduced from 11.5% to 10.5% even though there are no active basic members.) Sections 11 and 12 add a new annual direct state aid of $3.4 million to be paid to St. Paul Teachers to fund the cost of reducing the employee contribution rate from 9% to 8%, as provided in Section 10. Section 11 amends section 354A.12, subdivision 3a, to add the new direct state aid. Section 12 amends subdivision 3c, which states that state aid, including this new state aid, will terminate the day after plan assets equal or exceed liabilities (i.e., at least 100% funded) for three years, or July 1, 2048, whichever is earlier. Section 13 revises the report requirement for St. Paul Teachers in section 356.219, subdivision 1, such that St. Paul Teachers does not have to submit a report to the state auditor if St. Paul Teachers is audited by the state auditor or submits to the state auditor an audit that was conducted in accordance with auditing standards generally accepted in the United States. Sections 14 and 15 amend session laws governing TRA and St. Paul Teachers. The changes extend by three years the suspension of the earnings limitation for retirees of TRA and St. Paul Teachers returning to teaching service that is scheduled to expire on January 1, 2029, and, without the extension, would impact annuity payments beginning in 2029. Under section 14, the earnings limitation will not apply to salary earned in fiscal years 2025 through 2030 for teachers covered by TRA, or calendar years 2025 through 2030 for teachers covered by St. Paul Teachers. Annuity payments to re-employed teachers covered by either TRA or St. Paul Teachers will not be deferred or forfeited during calendar years 2026 through 2031. Section 15 extends the expiration of the session law from 2029 to 2032. Sections 10, 11, and 12 are effective July 1, 2026. The remaining sections are effective the day following final enactment. Bill Summary 2026 Pension and Retirement Omnibus Bill (Chapter 106; HF 4074, 3 rd ## Engr.) ## Legislative Commission on Pensions and Retirement Page 6 ## Article 4: Probation and Telecommunicator Retirement Subplan of the MSRS ## General State Employees Retirement Plan ## Source: LCPR Amendment S4276-12A ## Senate Amendment SCS4276A-3 /House Amendment H4074A8 Section 2 establishes the Probation and Telecommunicator Retirement Subplan to be administered by MSRS by adding new section 352.88, titled “Probation Officers and Public Safety Telecommunicators,” and new section 352.881, titled “Subplan coverage Changes,” to Chapter 352. A current member of the MSRS General Plan who is transferred to the new Subplan on January 1, 2027, will receive a retirement annuity calculated under the MSRS General Plan provisions, accrued through December 31, 2026, and unreduced at age 66, and a retirement annuity calculated under the new Subplan provisions, beginning with service on January 1, 2027, and unreduced at age 60. Key features of the MSRS Probation and Telecommunicator Subplan are the following: • Eligibility: E mployees who meet the definition of either “probation officer” or “public safety telecommunicator” are required to participate in the Subplan. Any eligible employee who is currently a member of the MSRS General Plan will be transferred to the Subplan on January 1, 2027, except employees who are age 60 or older with three years of service in the MSRS General Plan on January 1, 2027. See Section 2, subdivision 3. • “Probation officer” is defined in Section 2, subdivision 2, paragraph (i), as a state employee of the Department of Corrections in one of the 7 listed employment positions or whose job duties are certified by the DOC as satisfying the definition. • “Public safety telecommunicator” is defined in Section 2, subdivision 2, paragraph (j), as a state employee of the Department of Public Safety or Metropolitan Council in one of the 4 listed employment positions or whose job duties are certified by the applicable agency as satisfying the definition. • Vesting: 3 years. See Section 2, subdivision 2, paragraph (k). • Normal Retirement Age: 60. See Section 2, subdivision 2, paragraph (f). • Early Retirement Age: 55. See Section 2, subdivision 4, paragraph (b). • Benefit Formula Multiplier: 1.9%. See Section 2, subdivision 4, paragraph (a). • COLA: 1.75%. The bill does not state a post-retirement adjustment specifically for the Subplan, but, because the Subplan is part of the MSRS General Plan, any feature not changed by new Section 352.88 or 352.881 is the same as that feature under the General Plan. Section 356.415, subdivision 1, provides a COLA of 1.75% for the MSRS General Plan. • Employee Contribution Rate: 8.71%. Section 2, subdivision 5, paragraph (a), requires members to make an “additional” employee contribution of 2.71% of pay. Paragraph (c) adds that the contributions in paragraphs (a) and (b) (explained below) are in addition to the contributions required by Section 352.04, which apply to the MSRS General Plan. Employee contributions for the General Plan are 6% of pay. Note that later in the Chapter, in Article 6, the additional employee contribution is reduced from 2.71% to 2% for the first 20 months of the Subplan (resulting in a total employee contribution Bill Summary 2026 Pension and Retirement Omnibus Bill (Chapter 106; HF 4074, 3 rd ## Engr.) ## Legislative Commission on Pensions and Retirement Page 7 rate of 8%) and the resulting loss to the Subplan of this reduction in employee contributions is paid for with a onetime transfer from the general fund of $390,000 in fiscal year 2027. • Employer Contribution Rate: 8.25%. Section 2, subdivision 5, paragraph (b), requires employers to make an “additional” employer contribution of 2% of pay. As noted above, Paragraph (c) adds that the contributions in paragraphs (a) and (b) are in addition to the contributions required by Section 352.04, which apply to the MSRS General Plan. Employer contributions for the General Plan are 6.25% of pay. • Past Service Credit Purchases: Section 2, subdivision 6, permits members to make a onetime purchase of credit for past service that will be used to calculate the member’s retirement annuity under the new Subplan. The purchase may be made at any time up to the date payment of the retirement annuity begins. Subdivisions 6 and 7 provide procedures for requesting estimates, determining the purchase price, and making the purchase. Section 3 adds new section 352.881, titled “Subplan Coverage Changes,” which creates new standing review committees in the Department of Corrections, Department of Public Safety, and Metropolitan Council. Members of each committee are to be appointed by the Commissioner of Corrections, the Commissioner of Public Safety, and the General Manager of Metro Transit, respectively. The committees will oversee changes to the titles of an employment position and approve or deny coverage by the new subplan. An employee will have the right to appeal a committee determination. Sections 1, 4, and 5 make changes to current statutes to incorporate references to the MSRS Probation and Telecommunicator Retirement Subplan. Sections 1–5 are effective January 1, 2027. Section 6 consists of appropriations to the agencies that employ employees who will be participating in the new MSRS Probation and Telecommunicator Retirement Subplan. The employers are required to contribute an additional 2% of pay to the new plan, and the appropriation to each agency funds the cost of the additional contributions. • Paragraph (a) appropriates $272,000 in fiscal year 2027 from the general fund to the commissioner of corrections. The base for this appropriation is $545,000 in each of fiscal years 2028 and 2029. • Paragraph (b) appropriates $14,000 in fiscal year 2027 from the general fund to the commissioner of public safety. The base for this appropriation is $29,000 in each of fiscal years 2028 and 2029. • Paragraph (c) appropriates $40,000 in fiscal year 2027 from the general fund to the Metropolitan Council. The base for this appropriation is $80,000 in each of fiscal years 2028 and 2029. • Paragraph (d) appropriates $7,000 in fiscal year 2027 from the trunk highway fund to the commissioner of public safety. The base for this appropriation is $14,000 in each of fiscal years 2028 and 2029. Bill Summary 2026 Pension and Retirement Omnibus Bill (Chapter 106; HF 4074, 3 rd ## Engr.) ## Legislative Commission on Pensions and Retirement Page 8 ## Article 5: Local Government Probation and Telecommunicator Retirement ## Plan ## Sources: LCPR Amendment S4276-10A ## LCPR Amendment S4276-11A Sections 26–35 establish the Local Government Probation and Telecommunicator Retirement Plan to be administered by PERA by adding new Chapter 353H. A current member of the PERA General Plan who is transferred to the new PERA Plan on January 1, 2027, will receive a retirement annuity calculated under the PERA General Plan provisions, accrued through December 31, 2026, and unreduced at age 66, and a retirement annuity under the new PERA Plan provisions, beginning with service on January 1, 2027, and unreduced at age 60. Both retirement annuities will be paid from the fund established for the new PERA Plan. Key features of the PERA Probation and Telecommunicator Plan are the following: • Eligibility: E mployees who meet the definition of either a “probation officer” or “public safety telecommunicator” are required to participate in the PERA Probation and Telecommunicator Plan, except employees who first became a public employee or a member of a pension fund before July 1, 1989. Any eligible employee who is currently a member of the PERA General Plan will be transferred to the new Plan on January 1, 2027. See Section 30. • “Probation officer” is defined in Section 28, subdivision 10 (new Section 353H.01, subdivision 10), as an individual whom the employer certifies is a public employee and employed as a probation officer by a county, community corrections agency, or state probation agency and provides community supervision services with direct offender contact or a direct supervisor of such an individual. • “Public safety telecommunicator” is defined in Section 28, subdivision 11 (new Section 353H.01, subdivision 11), as an individual whom the employer certifies is a public employee employed by a primary or secondary public safety answering point and serves as a first responder for at least 50% of the time or a direct supervisor of such an individual. • Vesting: 3 years. See Section 28, subdivision 12 (new Section 353H.01, subdivision 12). • Normal Retirement Age: 60. See Section 28, subdivision 6 (new Section 353H.01, subdivision 6). • Early Retirement Age: 55. See Section 32, subdivision 3 (new Section 353H.05). • Benefit Formula Multiplier: 1.9%. See Section 32, subdivision 1 (new Section 353H.05). • COLA: 100% of Social Security COLA, with a 1% minimum and 1.75% maximum. See Section 45 (new subdivision 1h, Section 356.415). • Employee Contribution Rate: 8.82%. See Section 31, subdivision 1 (new Section 353H.04). • Employee Contribution Rate: 7.5%. See Section 31, subdivision 2 (new Section 353H.04). • Past Service Credit Purchases: Section 35 (new Section 353H.08) permits members to make a onetime purchase of credit for past service that will be used to calculate the member’s retirement annuity under the new Plan. The purchase may be made at any time up to the date payment of the retirement annuity begins. Subdivisions 1 and 2 provide procedures for requesting estimates, determining the purchase price, and making the purchase Bill Summary 2026 Pension and Retirement Omnibus Bill (Chapter 106; HF 4074, 3 rd ## Engr.) ## Legislative Commission on Pensions and Retirement Page 9 Section 45 adds a new subdivision 1h to section 356.415, which will provide a COLA for members of the new Plan. Sections 1–25, 36–44, and 46–51 make changes to current statutes to incorporate references to the Local Government Probation and Telecommunicator Retirement Plan or to a section in new Chapter ## 353H. Section 52 is a session law that requires the transfer of assets of the PERA General Plan attributable to members who are transferred from the General Plan to the PERA Probation and Telecommunicator Plan from the General Plan to the new Plan by January 16, 2027. The PERA executive director is required to direct PERA’s actuary to calculate the amount to be transferred in accordance with an appendix to the Standard for Actuarial Work. The appendix, labeled “Appendix C,” was adopted by the Commission at its last meeting of the 2026 legislative session on May 5, 2026. Note that a new subdivision 1a added to Section 356.30 applies to the new MSRS Subplan and the PERA Probation and Telecommunicator Plan and allows for combined service annuities from the new Subplan or Plan and the related general plan without having to comply with the requirement that the annuities begin within a 12-month period. This variation of combined service annuities is sometimes referred to as “mixed service” annuities. The new subdivision is added by Article 8, Section 17, which is described later in this Summary. Sections 1 to 44 and Sections 46 to 52 are effective January 1, 2027. Section 45 is effective for postretirement adjustments beginning on or after January 1, 2027. ## Article 6: Probation and Telecommunicator Plans; Transfers from the ## General Fund; Temporary Reduction in Employee Contribution Rates ## Source: LCPR Amendment S4276-17A Article 6 is a session law consisting of two sections: Section 1 transfers money from the general fund to the PERA local government probation and telecommunicator retirement fund and the MSRS general state employees retirement fund to reimburse the funds for the loss of employee contributions due to the reduction in the employee contribution rates under Section 2 for the first 20 months of the plans. • Subdivision 1 requires a onetime transfer to the local government probation and telecommunicator retirement fund in the amount of $2,610,000, no later than January 15, 2027. • Subdivision 2 requires a onetime transfer to the general state employees retirement fund for the benefit of probation officers and public safety telecommunicators covered by the new MSRS Subplan in the amount of $390,000, no later than January 15, 2027. Section 2 reduces the employee contribution rates for members of the new MSRS Subplan and the PERA probation and telecommunicator plan for the first 20 months, through August 2028. Bill Summary 2026 Pension and Retirement Omnibus Bill (Chapter 106; HF 4074, 3 rd ## Engr.) ## Legislative Commission on Pensions and Retirement Page 10 • For the MSRS Probation and Telecommunicator Subplan, instead of paying the General Plan rate of 6% of pay plus 2.71% of pay, members will pay the General Plan rate of 6% of pay plus an additional 2% of pay through August 2028. Beginning in September 2028, the total employee contribution rate will increase from 8% of pay to 8.71% of pay. • For the PERA Probation and Telecommunicator Plan, instead of paying 8.82% of pay, members will pay 8% of pay through August 2028. Beginning in September 2028, the employee contribution rate will increase from 8% of pay to 8.82% of pay. Sections 1 and 2 are effective January 1, 2027. ## Article 7: Volunteer Firefighters Source: SF 3588 ( Pappas)/HF 3456 (Cha) SF 3897 ( Gustafson)/HF 3703 ( Nadeau) SF 3828 ( Limmer)/HF 3512 (Robbins), as amended by S3828-DE1 ## LCPR Amendment S4276-5A ## LCPR Amendment S4276-15A Article 4 amends statutes governing firefighter relief associations and the Statewide Volunteer Firefighter Plan and includes legislation recommended by the State Auditor’s Fire Relief Association Working Group. Article 4 also includes a session law that eliminates certain requirements that would otherwise apply to the termination of participation by the Maple Plain fire department in the Statewide Volunteer Firefighter Plan and directs the Maple Plain relief association to receive assets from the Statewide Plan and make distributions to firefighters. Sections 1 and 2 amend two sections of Chapter 353G, which governs the Statewide Volunteer Firefighter Plan. Under current law, the executive director of PERA must determine the funding requirements for each account in the lump-sum division of the defined benefit plan on or before August 1 every other year. Sections 1 and 2 change this from a biennial requirement to an annual requirement. Sections 1 and 2 are effective the day following final enactment. Sections 3–6 amend the definitions of “firefighting service,” “separate from active service,” “break in service,” and “firefighter” in section 424A.001 to correct or clarify language and eliminate duplication. Sections 3–6 are effective January 1, 2027. Sections 7, 9, and 19 amend Minnesota Statutes, section 424A.01, subdivision 6, which governs the service pension calculation requirements for firefighters who return to active fire department service and relief association membership following a break in service. • Section 7 generally inserts the language of section 424A.01, subdivision 6, into new section 424A.012, and reorganizes and revises the provisions to improve readability and reduce ambiguity. Specifically, Section 7 reorganizes the provisions into two subdivisions. Subdivision 1 establishes the pension calculation for firefighters who return to active service after a break in service and have not previously received a pension or disability benefit. Subdivision 2 establishes Bill Summary 2026 Pension and Retirement Omnibus Bill (Chapter 106; HF 4074, 3 rd ## Engr.) ## Legislative Commission on Pensions and Retirement Page 11 the service pension calculation for firefighters who return to active service after a break in service and have previously been paid a service pension or disability benefit. Section 7 removes the condition that a firefighter must meet the minimum resumption service requirements if a firefighter returns to active firefighter service after being paid a pension or disability benefit from the relief association. Instead, a relief association may define vesting requirements in its bylaws solely for former firefighters who have been paid a pension or disability benefit and return to active relief association membership. • Section 9 amends 424A.016, subdivision 4, to fix a cross-reference. • Section 19 repeals section 424A.01, subdivision 6. Sections 7, 9, and 19 are effective January 1, 2027. Section 8 amends section 424A.014, subdivision 1, to increase the threshold at which an annual financial report and audited financial statements are required from $750,000 to $1,000,000. If the $1,000,000 threshold is exceeded, the relief association must file an annual financial report and audited financial statements with the State Auditor in the calendar year following the year in which the threshold was exceeded. Section 8 is effective December 31, 2026, and applies to audited financial statements for calendar year 2026 and thereafter. A relief association that does not have special fund assets or special fund liabilities that exceed $1,000,000 on December 31, 2026, is not required to submit audited financial statements under section 424A.014, subdivision 1, unless and until the association’s special fund assets or special fund liabilities exceed $1,000,000, even if audited financial statements were required immediately prior to the effective date. Section 10 amends section 424A.016, subdivision 6, to delete the obsolete term “interest” from the provision that explains how investment performance on a deferred pension must be allocated. Section 10 is effective the day following final enactment. Section 11 amends section 424A.05, subdivision 3, which specifies the purposes for which disbursements from the special fund may be made, to add the purchase of an annuity that replaces a monthly benefit service pension. Section 11 is effective the day following final enactment. Sections 12–15 revise section 424B.22, which sets forth the procedures a relief association must follow to terminate the retirement plan it administers. • Section 12 amends section 424B.22, subdivision 5, by deleting references to “present value.” When the board of trustees determines each firefighter’s benefit, the board may, but is not required to, determine the present value of the benefit. The language in subdivision 5, as revised by Section 12, requires the board of trustees to determine “each participant’s accrued benefit.” Additionally, Section 12 deletes the requirement that the board of trustees take into account the Bill Summary 2026 Pension and Retirement Omnibus Bill (Chapter 106; HF 4074, 3 rd ## Engr.) ## Legislative Commission on Pensions and Retirement Page 12 earliest date on which the retirement benefit would have been payable, which is relevant to the present value calculation. • Section 13 amends section 424B.22, subdivision 7, by adding language that defines “surplus” and deleting references to “present value” so that any surplus will be allocated in the ratio of each firefighter’s accrued benefit to the total of all firefighters’ accrued benefits. Section 13 also adds a sentence to direct that if a retirement benefit is payable as a monthly pension, the relief association must allocate surplus by calculating the lump-sum present value of the monthly pension. • Section 14 amends section 424B.22, subdivision 8, to clarify language regarding distributions upon termination of the retirement plan. • Section 15 amends section 424B.22, subdivision 9, by deleting unnecessary definitions for “retirement benefit” and “individual retirement account.” Section 15 also rewrites a paragraph of the subdivision to account for nonresponsive participants, as well as missing participants. Upon a plan’s termination, all assets must be distributed. If a firefighter cannot be located or will not respond to requests to elect a direct payment or rollover or, in the case of monthly pensions, a lump sum or annuity, paragraph (b) directs the board of trustees to either transfer the benefit to an IRA in the name of the participant or to escheat the benefit to the state. Lastly, Section 15 adds paragraph (c), which provides guidance on handling a monthly pension when a participant is missing or nonresponsive. Sections 12–15 are effective the day following final enactment. Sections 16–18 are session laws that apply to the termination of the participation of the Maple Plain fire department in the Statewide Volunteer Firefighter Plan. • Section 16, paragraph (a), requires PERA to transfer assets, liabilities, and records from the Statewide Volunteer Firefighter Plan to the Maple Plain Fire Relief Association no later than 60 days after the section’s effective date of “the day following final enactment.” Section 16 also eliminates many requirements under s ection 353G.17 to reduce administrative burden when the Maple Plain fire department terminates participation in the Statewide Plan. • Section 17 states that after the transfer, the Maple Plain Fire Relief Association must make distributions in accordance with section 424B.22 and subsequently terminate and dissolve the relief association in accordance with Minnesota law. • Section 18 applies to supplemental benefits, which are payments made to firefighters when they receive a distribution from a relief association plan or the Statewide Volunteer Firefighter Plan to help the recipient pay income tax on the distribution. Section 18, paragraph (a), gives the city of Maple Plain authority, but not the obligation, to make supplemental payments and seek reimbursement from the commissioner of revenue. If the city makes the supplemental payments, the Maple Plain Fire Relief Association is relieved of that requirement, under Section 18, paragraph (b). Sections 16–18 are effective the day following final enactment. Bill Summary 2026 Pension and Retirement Omnibus Bill (Chapter 106; HF 4074, 3 rd ## Engr.) ## Legislative Commission on Pensions and Retirement Page 13 ## Article 8: All Public Pension Plans Source: SF 4373 ( Frentz), as amended by S4373-1A SF 4588 (Frentz)/HF 4517 (Lillie) HF 4162 (O’Driscoll), as amended by H4162-DE1 ## LCPR Amendment S4276-12A Sections 1, 2, 4, 5, 7–9, and 11–13 apply to the pension plans administered by MSRS (except the State Patrol, Judges, and Legislators Plans) , PERA, and TRA, and require the employer of a reemployed annuitant to make employer contributions to the applicable pension plan. • Sections 1 and 2 amend section 43A.346, which applies to a terminated state employee who accepts a postretirement option (PRO) position. • Section 4 amends section 352.115, subdivision 10, and applies to annuitants who are reemployed in positions covered by the MSRS General Plan or the MSRS Correctional Plan. • Section 5 amends section 352.1155, subdivision 3, which applies to a person who was a member of the MSRS General Plan and an employee of Minnesota State Colleges and Universities (MN State), and who returns to work for MN State under section 352.1155. • Section 7 amends section 353.37, subdivision 5, and applies to annuitants who are reemployed in positions covered by the PERA General Plan, PERA Correctional Plan, or PERA Police and Fire Plan. • Sections 8 and 9 amend section 353.371, which applies to terminated members of the PERA General Plan who enter into a phased retirement agreement to continue employment. • Section 11 amends section 354.44, subdivision 5, which applies to a member of TRA who resumes teaching service after retirement. • Section 12 amends section 354.444, subdivision 5, which applies to a member of TRA who enters into a return-to-work agreement. • Section 13 amends section 354.445, which applies to a person who was a member of TRA and an employee of MN State, and who returns to work for MN State under section 354.445. Section 13 also clarifies that employee contributions are not required during the reemployment period. Sections 1, 2, 4, and 5 are effective on the first day of the payroll period beginning on or after January 1, 2027. Sections 7–9 are effective January 1, 2027. Sections 11–13 are effective on the first day of the payroll period beginning on or after July 1, 2026. Sections 3, 6, 10, 14, and 15 amend the definition of “salary” for the plans administered by MSRS, PERA, TRA, and St. Paul Teachers, to exclude payments made to members who take leave under the Minnesota Paid Leave program that took effect on January 1, 2026. T he definition is amended to state that “salary” does not include “payments from the family and medical benefit insurance account for Minnesota paid leave under chapter 268B.” • In addition to the salary definition change, Section 6 amends section 353.01, subdivision 10, governing PERA, to strike language and simplify when compensation paid during an authorized Bill Summary 2026 Pension and Retirement Omnibus Bill (Chapter 106; HF 4074, 3 rd ## Engr.) ## Legislative Commission on Pensions and Retirement Page 14 leave of absence will be considered part of the member’s salary. Section 6 also removes a reference to section 353.86, which was repealed in 2024. • In addition to the salary definition change, Section 15 amends section 354A.095, governing St. Paul Teachers, to clarify that a member who is on an authorized parental or maternity leave can purchase service credit for that period of leave. These changes allow a member to purchase service credit for leave taken under the Minnesota Paid Leave program. Sections 3, 10, 14, and 15 are effective retroactively from January 1, 2026. All the changes in Section 6 are effective July 1, 2026, except the amendment to section 353.01, subdivision 10, paragraph (b), clause (7), which is effective retroactively from January 1, 2026. Sections 16–18 establish a mixed service approach for calculating annuities for members of certain pension plans. • Section 16 amends section 356.30, subdivision 1, which describes the eligibility requirements for combined service annuities and the changes to determining retirement annuities under more than one pension plan when computed using Section 356.30. Section 16 adds a reference to new subdivision 1a, which is added by Section 17, to permit retirement annuities to be calculated under new subdivision 1a, rather than under subdivision 1. • Section 17 adds subdivision 1a to section 356.30, which permits retirement annuities from more than one plan to be calculated using the “mixed service” approach. This approach generally allows for the annuities to begin as elected by the member and not within a 12-month period. Members in the following plans or subplans will be able to use the mixed service provision when applying for their retirement annuities: ## o MSRS General Plan; ## o MSRS Correctional Plan; o MSRS subplans under Section 352.85 through 352.87, which provide enhanced benefits for military affairs personnel, transportation department pilots, deputy state fire marshal fire/arson investigators, and under the new MSRS Subplan for probation officers and telecommunicators; o PERA Local Government Probation and Telecommunicator retirement plan, but only if the member was transferred from the PERA General Plan to the new PERA Plan on January 1, 2027. MSRS has been allowing members to use the mixed service approach from the MSRS plans for years under an interpretation of current statutes. Under paragraph (b) of new subdivision 1a, for a person who is eligible to receive annuities from the MSRS General Plan and the MSRS Correctional Plan, the mixed service approach would allow a member to start receiving a retirement annuity from the MSRS Correctional Plan at age 55 and wait until the full retirement age of 66 to receive an unreduced retirement annuity from the MSRS General Plan, with both annuities being calculated using the member’s highest average salary for 5 consecutive years during the entire service covered by the plans. Bill Summary 2026 Pension and Retirement Omnibus Bill (Chapter 106; HF 4074, 3 rd ## Engr.) ## Legislative Commission on Pensions and Retirement Page 15 Under paragraph (c) of new subdivision 1a, for a person who is eligible to receive annuities from the MSRS General Plan and the MSRS Probation and Telecommunicator Subplan, the mixed service approach would allow a member to start receiving a retirement annuity from the MSRS Probation and Telecommunicator Subplan at age 60 and wait until the full retirement age of 66 to receive an unreduced retirement annuity from the MSRS General Plan, with both annuities being calculated using the member’s highest average salary for 5 consecutive years during the entire service covered by the plans. Under paragraph (d) of new subdivision 1a, tor a person who (1) transferred from the PERA General Plan to the PERA Probation and Telecommunicator Plan on January 1, 2027, and (2) is eligible to receive annuities from the PERA Probation and Telecommunicator Plan for allowable service earned under the PERA General Plan and the PERA Probation and Telecommunicator Plan, t he mixed service approach would allow a member to start receiving a retirement annuity from the PERA Probation and Telecommunicator Plan at age 60 and wait until the full retirement age of 66 to receive an unreduced retirement annuity from the PERA General Plan, with both annuities being calculated using the member’s highest average salary for 5 consecutive years during the entire service covered by the plans. • Section 18 amends section 356.30, subdivision 3, by adding the PERA Probation and Telecommunicator Plan and the subplans of the MSRS General Plan to the list of covered plans t o which section 356.30 applies. Sections 16–18 are effective January 1, 2027. Section 19 applies to all pension plans administered by MSRS, PERA, and TRA, and amends section 356.461, subdivision 1, which provides the investment return assumption to be used in computing joint and survivor annuities. A pension plan must use an investment return assumption of 6.5% unless a different percentage has been proposed by the plan’s governing board and approved or deemed approved by the Commission under new paragraph (b) of subdivision 1. This is the same process followed to change other actuarial assumptions under Section 356.415, subdivision 18. Section 19 is effective July 1, 2026. ## Article 9: Minnesota Secure Choice Retirement Program Source: SF 4797 ( Pappas)/HF 4921 (Nadeau), as amended by 26-07808-1A Article 9 amends statutes in Chapter 187, which governs the Minnesota Secure Choice Retirement Program (Program), a state-sponsored retirement program intended to benefit employees in the private sector who have no opportunity to save for retirement through an employer-sponsored retirement plan. The Program opened for enrollment of covered employers and covered employees in January 2026. Section 1 amends the definitions section for Chapter 187 to add a new definition for “annual report.” The definition consolidates two annual reporting requirements in current law (section 187.08, subdivision 8, paragraphs (9) and (10)) into one requirement. Bill Summary 2026 Pension and Retirement Omnibus Bill (Chapter 106; HF 4074, 3 rd ## Engr.) ## Legislative Commission on Pensions and Retirement Page 16 Section 2 amends the definition of “covered employee” to include individuals described in section 187.05, subdivision 7, who are not employed by a covered employer but are permitted to participate in the Program. Section 3 amends the definition of “enrollment window” to add two windows, in addition to the window for enrolling employees when the employer is first required to join the Program. The two additional windows are the first 21 days of a covered employee’s employment with a covered employer and the first 21 days of January after the year in which an employer first becomes a covered employer. Section 4 adds a definition for a new defined term, “waiting period,” which is the 30-day period that begins on the day a covered employee is enrolled in the Program. Section 5 amends section 187.05, subdivision 1, to include references to individuals who are not employed by a covered employer but permitted to participate in the Program and make payments to the Program. Section 6 amends section 187.05, subdivision 1a, which allows employers to certify to the Program that the employer is not a covered employer, to replace the reference to filing a form with the executive director of the Program with a reference to filing a certification through the Program’s online portal, by mail, or by email, with the consent of the executive director. Section 6 also adds a new paragraph to subdivision 1a to authorize the executive director to seek supporting documentation from an employer if needed to provide support for a certification. Section 7 amends section 187.05, subdivision 4, to require the board to provide notice to covered employees, in addition to covered employers as required under current law, of a change in the employee contribution rate or escalation schedule. Paragraph (b) in current law is deleted because it is included in a new subdivision to section 187.05, which is added by Section 9. Section 8 amends section 187.05, subdivision 7, to allow home and community-based services employees “twelve” months rather than “six” months to open an account in the Program. Section 9 amends section 187.05 to add new subdivision 9, which addresses covered employees’ right to begin making contributions, change the rate of contributions, elect not to contribute, or cease contributing at least annually. These provisions are currently in section 187.05, subdivision 4, paragraph (b), but are deleted by Section 7. Section 10 amends section 187.06, subdivision 3, which requires opening an individual account for each covered employee, to include a reference to individuals who are not employed by a covered employer but permitted to participate in the Program and make payments to the Program. Section 11 amends section 187.07, subdivision 1, which directs covered employers to enroll employees and begin making payroll deduction contributions from paychecks. New language incorporates the requirements that covered employers enroll covered employees during the applicable enrollment period and begin withholding payroll deduction contributions from the first paycheck after a covered employee’s waiting period. Section 11 also deletes: Bill Summary 2026 Pension and Retirement Omnibus Bill (Chapter 106; HF 4074, 3 rd ## Engr.) ## Legislative Commission on Pensions and Retirement Page 17 • paragraph (b) in current law, which details the default contribution rate and escalation schedule for contributions, because this provision is included in new subdivision 1a of section 187.07, which is added by Section 12; and • paragraph (d) in current law, which requires the executive director to communicate annually to each covered employee the limits on employee contributions under applicable federal law, because this provision is included as subdivision 2 in new section 187.13, which is added by Section 20. Section 12 amends section 187.07 to add new subdivision 1a, which provides the default employee contribution rate and the contribution escalation schedule that is being moved from section 187.07, subdivision 1, in current law to this new subdivision 1a. Section 13 amends section 187.08, subdivision 1, which describes the board of directors. Section 13 replaces specific experience criteria with a requirement that the board members appointed by the Commission have “relevant experience.” Section 14 amends section 187.08, subdivision 2, by adding new paragraph (b), which states that if a member of the board wishes to serve an additional term, the Commission does not have to seek candidates to fill the seat as if it were to be vacant. This new paragraph also requires the executive director of the Program to notify the secretary of state and the chair or executive director of the Commission of the incumbent’s desire to serve an additional term. Section 15 amends section 187.08, subdivision 3, which defines the term of office for directors. Paragraph (b) is revised to require an incumbent seeking to serve an additional term to notify the chair of the board and the executive director of the Program. Section 16 amends section 187.08, subdivision 6, to authorize the chair to serve indefinitely if reelected by the directors and to add a new paragraph that defines quorum and allows a simple majority vote of members present to approve any item of board business. Section 17 amends section 187.08, subdivision 8, which lists the duties of the board of directors, to delete: • clause (8), which is being moved to new section 187.13, subdivision 1, specifically on “Required notices” in Section 20; and • language in clause (9) and all of clause (10), which is being moved to the new definition of “annual report” in Section 1. Section 18 amends section 187.11, which requires other agencies to provide assistance to the Program. Paragraph (c) is amended to revise the requirement that the commissioner of administration provide office space for the Program in the Capitol complex to require the commissioner to assist in finding office space in St. Paul. Section 19 amends section 187.12, subdivision 1, which imposes penalties against covered employers for failing to enroll a covered employee or provide information to a covered employee. This subdivision is revised to delete references to the failure to provide information to covered employees. This duty is Bill Summary 2026 Pension and Retirement Omnibus Bill (Chapter 106; HF 4074, 3 rd ## Engr.) ## Legislative Commission on Pensions and Retirement Page 18 transferred from covered employers to the Program by new section 187.13, which is added by Section 20. The covered employers’ duty to provide information, which is in section 187.07, subdivision 3, is repealed in Section 22. Section 20 adds new section 187.13 (“Required Notices”) to Chapter 187. This new section requires the Program to provide information about the Program, procedures, and disclaimers, among other items, to all covered employees within the first 7 days of employment (subdivision 1) and annual notice to covered employees about the annual limits under federal law on contributions to IRAs (subdivision 2). Section 21 adds new section 187.14 (“Confidentiality of Data and Nonsolicitation”) to Chapter 187. This new section prohibits disclosure of private data on individuals, unless permitted by an exception (subdivision 1), and prohibits solicitation by recordkeepers and others of covered employees, account owners, or beneficiaries (subdivision 2). Section 22 repeals section 187.07, subdivision 3, which required covered employers to provide information to new covered employees. That duty is transferred to the Program and appears in new section 187.13, which is added by Section 20. All sections are effective the day following final enactment. ## Article 10: Supplemental Plans Source: SF 4587 ( Westlin)/HF 4694 (O’Driscoll) Article 10 consists of one section that amends section 356.24, subdivision 3. Subdivision 3 defines “deferred compensation plan,” which is an exception to the prohibition against public employers contributing public funds to pension or deferred compensation plans that are in addition to the primary pension plan that covers public employees. Section 356.24 refers to these plans as “supplemental” to distinguish them from the “primary” pension plans, which include the statewide pension plans administered by MSRS, PERA, and TRA. To satisfy the definition of “deferred compensation plan” under subdivision 3, plan vendors and administrators are required to disclose annually to plan participants, for each investment fund, all fees and rates of return over one-, five-, and ten-year periods, and file this disclosure with the Commission executive director. Section 1 amends paragraph (c) to eliminate the final sentence of the paragraph, which is the requirement that the investment fee and rates of return disclosure be filed with the Commission executive director. Section 1 is effective the day following final enactment. ## Article 11: Health Care Savings Plan Source: SF 4764 ( Nelson)/HF 4630 (Cha), as amended by S4764-1A Bill Summary 2026 Pension and Retirement Omnibus Bill (Chapter 106; HF 4074, 3 rd ## Engr.) ## Legislative Commission on Pensions and Retirement Page 19 Article 11 consists of one section that amends section 352.98, subdivision 3, which applies to the Health Care Savings Plan (HCSP) administered by MSRS. Section 1 amends the requirement in subdivision 3 that contributions must be defined in a personnel policy or collective bargaining agreement. As alternatives to a personnel policy or CBA, the amendment allows contributions to be defined in a “participation plan, or resolution of the governing body.” The new language is intended to permit elected officials who may not be covered by a personnel policy or collective bargaining agreement to participate in the Health Care Savings Plan by resolution of a political subdivision’s governing body, such as in the case of county commissioners who will be able to participate in the HCSP if the county board approves a resolution authorizing contributions to the HCSP. Section 1 is effective the day following final enactment. ## Article 12: Work Groups Source: SF 4766 ( Seeberger)/HF 4723 (Johnson), as amended by S4766-DE1 SF 4464 (Howe)/HF 4988 (Novotny), as amended by S4464-DE4 ## Senate Amendment SCS4276A-5 /House Amendment H4074A9 Article 12 establishes two work groups that are required to meet during the interim between the 2026 and 2027 legislative sessions to recommend legislation on two different topics. Section 1 establishes the Work Group on Vesting and Emergency Medical Providers in Firefighter Relief Associations and the Statewide Volunteer Firefighter Plan. The work group is to recommend legislation that would: • shorten the vesting schedule for firefighter relief associations to a maximum of ten years; • require that firefighter relief associations include volunteer or paid on-call emergency medical providers as members on the same basis as volunteer or paid on-call firefighters; and • make the same changes to the PERA Statewide Volunteer Firefighter Plan as are recommended for firefighter relief associations. The work group, which will consist of representatives from 8 organizations and agencies, must report its recommendations, with proposed legislation, to the Commission by January 29, 2027, or, if later, the date all members of the Commission have been appointed for the 2027–2028 biennium. Section 2 establishes the Work Group on Duty Disability and the Public Safety Officer’s Benefit Account. The work group is to recommend legislation that would: • reform duty disability for members of the public employees police and fire plan; and • ensure that members of the police and fire plan who become duty disabled have access to affordable health insurance coverage until Medicare eligibility. The work group will consist of representatives from 15 organizations and agencies, as well as legislators who are appointed by caucus leadership. Legislation recommended by the work group must address 7 topics, including the impending shortfall in the public safety officer’s benefit account and reforming the Bill Summary 2026 Pension and Retirement Omnibus Bill (Chapter 106; HF 4074, 3 rd ## Engr.) ## Legislative Commission on Pensions and Retirement Page 20 process for approving duty disability applications, or report the reason for not including a topic in a report. The work group must report its recommendations, with proposed legislation, to the Commission by March 1, 2027, or, if later, the date all members of the Commission have been appointed for the 2027–2028 biennium. Section 3 provides authorization to the Commission executive director to retain experts to assist the work group and, with the approval of the chair, vice chair, or secretary of the Commission, pay for their services with funds in an LCC account established in 2024 to pay for additional actuarial services. ## Article 13: Special Legislation Source: SF 1213 ( Miller)/HF 2117 ( Repinski), as amended by S1213-1A HF 4402 (Jordan), as amended by H4402-2A Section 1 is a session law that applies to one individual. Section 1 consists of two subdivisions. • Subdivision 1 (“Definitions”) provides definitions for “board of trustees,” “IRAP,” and “MN State.” • Subdivision 2 (“Location of IRAP account required”) provides a definition of “eligible person” and requires the board of trustees of Minnesota State Colleges and Universities to locate the IRAP account of the eligible person or pay the eligible person $30,000. “Eligible person” is defined as a person who was employed by Winona State University from July 1, 1991, to June 30, 1996, and has copies of pay stubs showing payroll deduction contributions to the IRAP on dates in 1991 through 1993 in specified amounts. Section 1 is effective the day following final enactment. Section 2 is a session law that applies to one individual and the city of Minneapolis. Section 2 consists of one section with six subdivisions and an effective date provision that sets forth requirements for local approval. • Subdivision 1 (“Definitions”) provides definitions for “city,” “executive director,” “fund,” and “general plan.” • Subdivision 2 (“Authorization”), paragraph (a), states that an eligible person is entitled to: o have the City pay the omitted employee contributions for 2016 to 2018 plus interest, on the eligible person's behalf; and o upon the City making the required payment, receive credit for allowable service in the PERA General Plan for the periods of service described in subdivision 4. Paragraph (b) requires the executive director to credit the eligible person with the service upon receipt of the payments. • Subdivision 3 (“Eligible person”) defines “eligible person” by reference to the person’s employment start and end date in the City’s fleet services division and periods of employment when contributions were not made to the PERA General Plan. • Subdivision 4 (“Periods of uncredited prior service”) defines the periods of uncredited prior service that may be purchased. Bill Summary 2026 Pension and Retirement Omnibus Bill (Chapter 106; HF 4074, 3 rd ## Engr.) ## Legislative Commission on Pensions and Retirement Page 21 • Subdivision 5 (“Payment by employer”) requires the executive director of PERA to determine and notify the City and the eligible person of the amount of the payment required, which is the amount that the former employee and the City would have contributed for the periods in 2016, 2017, and 2018, had the former employee been correctly reported, plus interest. The City must pay the amount determined by PERA in a lump-sum within 60 days of the date on which the executive director notifies the City of the amount of the payment. • Subdivision 6 (“Collection of unpaid amounts”) authorizes the executive director of PERA to take action to collect payment under section 353.28, subdivision 6, if the City fails to make the payment under subdivision 5. Section 353.28, subdivision 6, allows the executive director to seek collection by the county auditor or the commissioner of management and budget from property tax revenue or state aid payable to the City. • The effective date states that Section 2 is effective upon approval by the Minneapolis City Council and compliance with section 645.021. Section 645.021 requires that the legislation be approved by the City’s governing body and that the City’s chief clerical officer file a certificate of approval with the Secretary of State. If the certificate of approval is not filed before the first day of the next regular session of the legislature, the law does not take effect. ## Article 14: State Board of Investment (SBI) ## Source: LCPR Amendment S4276-6A Article 14 amends statutes governing the State Board of Investment (SBI) to clarify expense allocation and billing procedures, particularly with respect to the General Fund. Paraphrasing summaries provided to the Commission by SBI, the changes made to Minnesota Statutes, sections 11A.04 and 11A.07, are intended to give the SBI authority to allocate expenses to the state’s General Fund in a manner similar to the approach currently applicable to other pools of capital under SBI’s management. Under current law, SBI receives a fixed annual appropriation of $139,000 for the expenses associated with the General Fund. Considering the elimination of this fixed annual appropriation, which appears in Section 4 of Article 14, Minnesota Management and Budget estimates that the revenue reduction to the General Fund resulting from the changes in Article 14 will be $643,000 per year. Other changes address the annual settlement process for the payment and reconciliation of the Combined Funds administrative expenses. Currently, Section 11A.07, subdivision 5 , paragraph (c), directs the pension funds to pay their estimated yearly portion of administrative expenses at the beginning of each fiscal year. The SBI conducts a reconciliation of the payment against the actual expenses incurred during the year and submits a refund of any surplus to the pension funds. The pension funds then immediately transmit the following year’s administrative expense payment to the ## SBI. To simplify this process, changes in Section 3 provide that any annual surplus may be credited against the next fiscal year’s portion of the administrative expenses, rather than the SBI issuing a refund immediately followed by an invoice for the next fiscal year’s estimated expenses. Bill Summary 2026 Pension and Retirement Omnibus Bill (Chapter 106; HF 4074, 3 rd ## Engr.) ## Legislative Commission on Pensions and Retirement Page 22 Section 1 amends Section 11A.04, titled “Duties and Powers; Appropriation,” to provide more precise language. Section 2 amends Section 11A.07, subdivision 4, to give the Executive Director the authority to adjust the administrative fee charged to a fund, based on the services provided to that fund, consistent with fiduciary requirements. Section 3 amends Section 11A.07, subdivision 5, which provides the procedures for invoicing the funds for which the SBI provides investment services against the assets under management for those funds. As amended, the procedures are as follows: • For any expense allocable to solely one fund or group of funds, that expense is allocated solely to that fund or group of funds. • The remaining expenses are allocated proportionately to the funds, accounting for any adjustment made pursuant to Section 11A.07, subdivision 4 (as amended under Section 2, above), based on assets under management. • With respect to the Combined Funds, the budgeted expenses are invoiced on or about the first day of the fiscal year and must be reconciled on at least an annual basis. Any deficit between the estimated expenses and actual expenses is due and payable upon reconciliation. Any surplus may be refunded or carried forward and credited to the next fiscal year’s expenses. Section 4 strikes the fixed appropriation of $139,000 to the SBI for expenses associated with managing the General Fund assets. The changes to Article 4 will result in a revenue loss to the General Fund of approximately $782,000 per year, partially offset by the elimination of the direct appropriation in Section 4. ## Article 15: Administrative, Technical, and Conforming Changes Related to ## Volunteer and Paid On-Call Firefighters ## Source: LCPR Amendment S4276-3A Article 15 consists of twenty-six sections plus an effective date provision. Sections 1–11 and 13–25 remove outdated language and bring language in various statutes into conformity with the definitions and terms used in Chapters 424A, 353G, and other relevant chapters. Section 12 amends section 353G.18, subdivision 4, which provides the procedures for entities that wish to terminate participation in the Statewide Volunteer Firefighter Plan. Under current law, when a plan terminates participation, any surplus (assets in excess of liabilities) is allocated among active and deferred members (referred to using the defined term “departing firefighters”). The changes in Section 12 allocate surplus only to “active” departing firefighters. Allocating surplus only to active firefighters brings Section 353G.18 into conformity with Section 353G.19, which provides for the allocation of surplus only to active firefighters when a defined benefit plan converts to a defined contribution plan. Bill Summary 2026 Pension and Retirement Omnibus Bill (Chapter 106; HF 4074, 3 rd ## Engr.) ## Legislative Commission on Pensions and Retirement Page 23 Section 26 has a revisor instruction that will change “firefighters relief associations” (and variations of that term) to “firefighter relief associations.” All sections are effective the day following final enactment. ## Article 16: Miscellaneous Technical Corrections ## Source: LCPR Amendment S4276-3A Section 1 changes references in section 299A.465, titled “Continued Health Insurance Coverage,” which requires employers to continue providing health insurance coverage to peace officers and firefighters on leave for duty disability, from “the date of enactment” to “May 24, 2025.” May 24, 2025, is the actual date of enactment. Sections 2 and 4 correct erroneous references in section 354A.29, subdivision 7, and section 423A.011, subdivision 2, respectively. Section 3 adds “participation plan, or resolution of the governing body” to section 356.24, subdivision 1. This is a conforming change necessary because of the change made in Article 11 to the statute governing the MSRS Health Care Savings Plan. All sections are effective the day following final enactment. ## Chapter 106; H4074-3 3rd Engr Summary ## Our Tax-Free Solution ## Health Care Savings Plan ## At-A-Glance HCSP is a TAX-FREE Account! More of your money works for you in an HCSP account because you don’t pay taxes on contributions or reimbursements. Here is an example showing how you benefit from TAX-FREE savings assuming a severance payment of $10,000. Did you know your HCSP contributions and reimbursements from the account are not reportable on federal or state income tax returns? is an employer-sponsored program that allows Minnesota Public employees to invest money in a medical savings account while employed. This plan is administered by the Minnesota State Retirement System (MSRS). ## How It Works You are automatically enrolled and contribute to the Health Care Savings Plan (HCSP) as directed by the bargaining agreement or personnel policy of your employer. You choose how your account balance is invested. After you end employment, you may access the funds to reimburse eligible medical expenses incurred by you, your spouse, legal tax dependents and adult children up to their 26th birthday. An administrative fee is charged to help pay for the cost of plan services. This fee is prorated and deducted monthly from your account balance. ## The Health Care ## Savings Plan ## FOR ILLUSTRATION ## PURPOSES ONLY. This hypothetical example assumes a 22% federal tax withholding rate, a 7.05% state tax withholding rate and a 7.65% FICA (Social Security and Medicare) tax rate. Individual tax rates may vary based on total taxable income and filing status for the year. ## Severance Paid in ## Cash ## Severance Payment $10,000 ## Federal Income Tax $ -2,200 ## State Income Tax - 705 FICA Tax - 765 $6,330 ## Net Payout in Cash ## Severance Paid to ## HCSP Account ## Severance Payment $10,000 Federal Income Tax $ - 0 ## State Income Tax - 0 FICA Tax - 0 $10,000 ## Net Contribution to HCSP ## Investment Options ## T. Rowe Price Small Cap Stock Fund ## Vanguard Total International Stock Index Fund ## Vanguard Mid Cap Index Fund ## Vanguard Total Stock Market Index Fund ## Vanguard Dividend Growth Fund ## Vanguard Balanced Index Fund ## Core Bond Account ## Vanguard Total Bond Market Index Fund ## Stable Value Account ## Money Market Account ## How are Your ## Contributions ## Invested Contributions are automatically invested in ## the Money Market Account. Once your HCSP account is established, you have the freedom to choose your investment mix at any time. You can also transfer all or a portion of the existing account balance among any of the investment options offered by the plan. Restrictions may apply. d You could lose money by investing in the Money Market Account. Although the account seeks to preserve the value of your investment at $1 per share, it cannot guarantee it will do so. An investment in the account is not insured or guaranteed by the Federal Deposit Insurance Corporation or any other government agency. The account’s sponsor has no legal obligation to provide financial support to the account, and you should not expect that the sponsor will provide financial support to the account at any time. Investing involves risks, including possible loss of principal. Stock funds have greater risk than bond funds and bond funds have greater risk than capital preservation funds. Investing in foreign investments increases risks due to currency fluctuations, taxation differences and political developments. Bond funds are subject to interest rate, inflation and credit risks associated with the underlying bonds. ## HCSP Investment Options You can invest your contributions in any combination of the available investment options. Learn more online: www.mnretire.gov/hcsp-investment-options ? Carefully consider the investment option’s objectives, risks, fees and expenses. To obtain a prospectus, summary prospectus or disclosure document, as available, containing this information contact MSRS. Read them carefully before investing. Visit online at: www.mnretire.gov ## Call the MSRS Service Center: 1.800.657.5757 or 651.284.7730 ## Lower Risk/Potential Reward ## Higher Risk/Potential Reward ## Higher Risk/ ## Potential Reward ## Lower Risk/ ## Potential Reward ## Eligibility Requirements for Reimbursements You can access your HCSP account for reimbursement of eligible medical expenses when you: Separate from service at any age ## Retire Collect a disability benefit from a Minnesota public pension plan Only eligible medical expenses incurred after you leave public employment can be reimbursed. You pay the bill and then submit a Reimbursement Request form with appropriate documentation of expenses to MSRS. Your reimbursement will then be mailed to you or electronically deposited into your bank account. Reimbursements are always paid to YOU. MSRS never pays the medical provider. ## Inheriting the Balance of an HCSP Account Upon your death, any remaining HCSP account balance is transferred to an heir. The assets are placed in an HCSP account for your survivor and must be used for the reimbursement of healthcare-related expenses. Who inherits the account balance? Spouse - Automatically inherits 100% of the remaining balance. Reimbursements to a spouse are tax-free. Legal tax dependents - The balance is divided equally among your dependents. Reimbursements to a dependent are tax-free. Beneficiaries - If you are not survived by a spouse or dependent, your named beneficiary will inherit the balance. Reimbursements to a beneficiary are taxable income. 1 2 3 •Premiums for medical, dental and long-term care insurance ## •Medicare Part B, C and D premiums • Insurance deductibles and co-pays • Prescription drug co-pays • Eye-care expenses • Dental expenses • Chiropractor and acupuncture ## Reimbursement of Out-of-Pocket Medical Expenses The HCSP provides reimbursement of insurance premiums and other medical expenses not covered by your insurance. Using the tax-free dollars accumulated in your HCSP account to reimburse out-of-pocket medical expenses may help provide significant savings for you and your family. ## Post-Employment Account After you end public employment, you can request reimbursements for eligible healthcare expenses regardless of your age. Reimbursement of expenses is available for you, your spouse, dependent children and adult children up to age 26. ## Benefits of the Health Care Savings Plan To learn more see: www.mnretire.gov/eligible-expenses View IRS Publication 502 Medical and Dental expenses at: www.irs.gov NOTE: The current IRS Publication 502 supersedes MSRS documentation regarding reimbursable health care-related expenses. ## Most Common Reimbursable Expenses ## Account Balances Always Transfer to a Beneficiary Upon your death, any remaining account balance will transfer to an HCSP account for your spouse, dependents or a designated beneficiary. ## Choose How Your Funds are Invested Contributions are automatically invested in the Money Market Account. You have the freedom to change your investment mix at any time. Can I opt out of the HCSP? You may opt out if you: • Are eligible for TRICARE retiree insurance benefits • Have a service-connected disability • Are a foreign national who plans to return to your country of origin after you end employment • Have comprehensive health insurance coverage provided for life that is at least 70% paid for by an employer. The coverage must be provided by a source other than your current employer who sponsors your HCSP. • Are a Native American eligible for tribal insurance coverage. Once you opt out of participation in the HCSP, you cannot enroll at any time in the future. For more information visit www.mnretire.gov/waiver-of- participation or contact MSRS to request the appropriate waiver form. What federal and state laws govern the HCSP? The HCSP is a tax-exempt section 115 Governmental Integral Part Trust. The HCSP assets can only be used for post-employment medical expenses. The trust was approved by an IRS private letter ruling, which ensures the tax-exempt status. Minnesota Statutes, Chapter 352.98 authorizes Minnesota State Retirement System (MSRS) to offer the HCSP to governmental employees who work for a city, county, school district, political subdivision or the State of Minnesota. Can I have multiple medical savings plans? Yes, you may invest in multiple tax-advantaged medical savings plans such as a Health Savings Account (HSA), Health Reimbursement Account (HRA) or Flexible Spending Account (FSA). However, you cannot be reimbursed for the same expense from more than one savings plan or deduct a reimbursed expense on your federal income tax return. How much are administrative fees? The annual administrative fee is 0.65% of your account balance. This fee is prorated and deducted monthly from your account balance. The maximum annual fee is $140 (or $11.67 per month). Fees are subject to change. How do I monitor my account? There are several ways to monitor and access your account. Statements - A summary of your account information will be available online or mailed to you quarterly. Online 24/7 Access - Manage your HCSP account anytime and as often as you like. Phone - Speak with an MSRS representative Monday through Friday from 8:00 a.m. to 4:30 p.m. ## Frequently Asked Questions To learn more see: www.mnretire.gov/eligible-expenses View IRS Publication 502 Medical and Dental expenses at: www.irs.gov NOTE: The current IRS Publication 502 supersedes MSRS documentation regarding reimbursable health care-related expenses. Contact Us - We’re Here To Help! Phone: 1.800.657.5757 or 651.284.7730 Web: www.mnretire.gov Email: info@mnretire.gov ## Address: 60 Empire Drive, Suite 300 St. Paul, MN 55103 Hours: Monday – Friday, 8:00 a.m. - 4:30 p.m. ## Our Tax-Free Solution The Health Care Savings Plan (HCSP) is administered by Minnesota State Retirement System (MSRS). 07.2025 Plan administrative services provided by Voya Institutional Plan Services, LLC., a member of the Voya® family of companies. Retirement specialists are registered representatives of Voya Financial Partners, LLC (member SIPC). This material is for informational purposes only and is not intended to provide investment, legal or tax recommendations or advice. ## CN4461045_0527 ## 1 HCSP Plan Document July 1, 2026 ## MINNESOTA STATE RETIREMENT SYSTEM ## HEALTH CARE SAVINGS PLAN ## PLAN DOCUMENT ## Adopted By: Minnesota State Retirement System ## Plan Sponsor ## Health Care Savings Plan (HCSP) ## Name of Plan July 1, 2026 ## Effective Date ## 2 HCSP Plan Document July 1, 2026 ## Table of Contents ## Introduction to Post-Employment Health Care Savings Plan ............................. 3 Glossary of Terms ............................................................................................. 4 ## Legal Authority State and Federal ........................................................................................ 6 Fiduciary Responsibility ............................................................................... 6 Recordkeeper .............................................................................................. 6 ## Participation & Contributions Employer and Employee Participation ......................................................... 7 Funding Sources ......................................................................................... 8 Employer Responsibilities ............................................................................ 8 ## Investment Options Investment Options ..................................................................................... 9 Participant Investment Direction .................................................................. 9 ## Administrative Features Plan Year .................................................................................................. 10 Reimbursements ....................................................................................... 10 Exemption Rules ....................................................................................... 12 ## Designating Account Beneficiary(ies) ........................................................ 12 Death of Participant ................................................................................... 13 Election to Suspend Reimbursements ....................................................... 13 ## Plan Rules and Termination Establishing Plan Rules ............................................................................. 14 Amending the Plan .................................................................................... 14 Plan Termination ....................................................................................... 14 Fees and Expenses ........................................................................................ 15 ## Miscellaneous Account Corrections .................................................................................. 16 Assignability of Participant Account ........................................................... 16 ## 3 HCSP Plan Document July 1, 2026 ## Introduction The Health Care Savings Plan (HCSP) is an employer-sponsored program administered by the Minnesota State Retirement System (MSRS) that allows employees to save money for reimbursement of post-employment medical and dental expenses and/or health insurance premiums. Contributions are made by Minnesota public employers to a trust on behalf of its employees. Amounts credited to an employee’s account can be used to reimburse eligible healthcare expenses after the employee terminates employment from public service or in other limited circumstances. Participants may choose from the available investment options provided by the Minnesota State Board of Investment (SBI). It is intended that assets in the program accumulate tax-free, and are paid out to Participants on a tax-free basis for reimbursement of eligible healthcare expenses (in accordance with IRS Publication 502 and Internal Revenue Code 213(d)). ## Plan Sponsor And Trustees ## The Board of Directors of the Minnesota State ## Retirement System ## 60 Empire Drive, Suite 300 St. Paul ## MN 55103 651-296-2761 ## Plan Administrator Information ## The Executive Director ## Minnesota State Retirement System 60 ## Empire Drive, Suite 300 ## St. Paul, MN 55103 651-296-2761 ## Name of Plan Health Care Savings Plan (HCSP) ## Plan Custodian ## Voya Institutional Trust Company ## One Orange Way ## Windsor, CT 06095-4774 ## Plan Recordkeeper ## Voya Institutional Plan Services, LLC ## One Orange Way ## Windsor, CT 06095 ## 4 HCSP Plan Document July 1, 2026 ## Glossary of Terms ## Administrator ## Administrator means the Minnesota State Retirement System Executive Director appointed by the Board of Directors to administer the Plan. Administrator shall not include the Recordkeeper or any company which issues policies, contracts, or investment media to the Plan in respect of a Participant. ## Beneficiary The person(s) designated by the Participant who, in the absence of a surviving spouse or Dependent, is entitled to receive benefits under the Plan after the death of the Participant. The Beneficiary must be a natural person. ## Board of Directors The Board of Directors of the Minnesota State Retirement System (MSRS) as established under Minnesota Statutes, section 352.03. ## Custodian The bank, trust company or other person, if any, selected by the Sponsor as indicated on page 3 of this Plan Document and who is authorized to hold Plan assets in a custodial account in accordance with regulations issued by the Secretary of the Treasury pursuant to Code 410(f). ## Dependent Includes a spouse and any person who can be legally claimed as a dependent for federal tax purposes. A dependent as defined in Internal Revenue Code section 152. ## Fund Trustees The Minnesota State Retirement System (MSRS) Board of Directors act as the trustees for the Health Care Savings Plan (HCSP) Trust Fund. ## Participant Refers to an individual who is currently enrolled in the Health Care Savings Plan. Only individuals who meet certain criteria defined by the Employer/Bargaining Unit are eligible to participate in the Plan. ## Plan Refers to the Health Care Savings Plan (HCSP) administered by Minnesota State Retirement System (MSRS). ## Plan Administrator ## Administrator means the Minnesota State Retirement System Executive Director appointed by the Board of Directors to administer the Plan. Administrator shall not include the Recordkeeper or any company which issues policies, contracts, or investment media to the Plan in respect of a Participant. ## Plan Document This Plan Document is adopted by the Board of Directors of Minnesota State Retirement System (MSRS), which governs administration of the Plan, pursuant to Minn. Stat. §352.03, subd. 4. ## 5 HCSP Plan Document July 1, 2026 ## Plan Sponsor Sponsor means the Minnesota State Retirement System Board of Directors. A Plan Sponsor offers said Plan and ensures the Plan Administrator operates in compliance with the rules related to said Plan. ## Plan Year For financial reporting purposes, the plan year will be identified as a fiscal year running from July 1 to June 30. For plan provisions, the plan year will be identified as a calendar year running January 1 to December 31. ## State Means the State of Minnesota and its political subdivisions, agencies and instrumentalities. ## Trust Document The legal document which governs and protects the assets of the Plan for the sole benefit of the Participants. ## 6 HCSP Plan Document July 1, 2026 ## Legal Authority ## State Minnesota Statutes, Chapter 352.98, authorized the Administrator to establish a plan or plans, known as the Health Care Savings Plan (HCSP), through which public employers and employees may save to be reimbursed for post-employment health care expenses. The law mandates MSRS to make available one or more trusts, authorized under the Internal Revenue Code to be eligible for tax-preferred or tax-free treatment. The Board of Directors of Minnesota State Retirement System (MSRS) has authority to oversee the Plan and establish Plan rules, pursuant to Minn. Stat. §352.03, subd. 4. The terms of the Plan will be governed under Minnesota law. ## Federal The State, acting through the MSRS, intends that the Trust, hereby established, shall be exempt from income tax and FICA tax as an integral part of the State as provided under the Internal Revenue Code of 1986, as amended (the “IRS Code”), IRS Revenue Ruling 87–2, and other relevant guidance. ## Fiduciary Responsibility The Board of Directors of Minnesota State Retirement System (MSRS) are fiduciaries as provided in Minnesota Statutes, sections 352.03 and 356A, and as such, the Board of Directors is willing to hold and administer the Trust Fund for the benefit of eligible HCSP Participants and beneficiaries under and in accordance with the terms of the HCSP Plan Document and the HCSP Trust Document. ## Recordkeeper The Plan Recordkeeper, as contracted by the Administrator, shall be responsible for the administration of investments held in the Plan. The Plan Recordkeeper’s duties shall include: ▪ Receiving contributions under the terms of the Plan; ▪ Making reimbursements from Plan assets held in Trust in accordance with written instructions received from an authorized representative of the Plan Administrator; ▪ Keeping accurate records of the Trust assets and making such records available to the Plan Administrator. The Plan Recordkeeper’s duties shall be limited to those described above. The Administrator shall be responsible for any other administrative duties required under the Plan or by applicable law. ## 7 HCSP Plan Document July 1, 2026 ## Participation and Contributions ## Employer and Employee Participation ## Eligibility Criteria Employers shall be eligible to participate in the Plan if they make retirement contributions and take retirement deductions on behalf of employees of the state or a political subdivision, including officers or employees covered by a plan or fund specified in chapter 353D, 354B, 354D, 424A, or section 356.20, subd. 2. ## Participation Criteria Like any other collectively bargained benefit, employer participation is voluntary. Employee eligibility requirements and contributions to the Plan are determined as follows: ▪ Union Employees. Amounts to be deposited into the account and employee eligibility requirements must be negotiated or agreed to by both the bargaining unit and the employer and written into a collective bargaining agreement or Memorandum of Understanding (MOU). Once contributions are approved and established in the agreement, employees who meet the eligibility requirements must participate as set out in the agreement ▪ Non-Union Employees. Amounts to be deposited into the account and employee eligibility requirements must be agreed to by the employer and included in a written personnel policy. Once contributions are approved and established in the personnel policy, employees who meet the eligibility requirements must participate as set out in the policy. Employee participation is mandatory. Individual employees who meet the eligibility requirements set out in the bargaining agreement or personnel policy cannot opt out of the Plan except in limited circumstances as described in “Exemption Rules” on page 12. ## 8 HCSP Plan Document July 1, 2026 ## Funding Sources An employer may elect to contribute either a specified dollar amount or a percentage of employees’ salaries into separate accounts established for each employee in the Trust Fund. Contributions may be derived from one or more of the following sources, as determined by the employer(s): ▪ Additional Employer Contributions. Contributions may be made in addition to the salary and other benefits provided to employees. ▪ Mandated Employee Contributions. The employer may mandate that employees’ salaries be reduced to offset contributions. ▪ Severance Pay. Many public employers pay unused vacation and/or sick leave as severance pay at the time an employee terminates employment. An employer may mandate that all or a portion of such severance pay be paid to the Trust Fund. ## Employer Responsibilities The employer shall: • Enroll each employee group in the Plan in a manner approved by the Administrator. • Shall obtain approval from the Administrator for the group to participate in the Plan before contributions are remitted on behalf of employees. • Notify the Administrator when Plan language has been modified. • Notify the Administrator if the employee group will no longer participate in the Plan. • Remit contributions to the Trust Fund within a period that is not longer than is reasonable for the proper administration of the Participant’s account balance. Plan contributions shall be deemed to be remitted within a period that is not longer than 15 business days following the end of the month in which the amount would otherwise have been paid to the Participant unless specifically stated otherwise in the bargaining agreement or personnel policy. ## 9 HCSP Plan Document July 1, 2026 ## Investment Options ## Investment Options The MSRS invests its funds through the Minnesota State Board of Investment (SBI) in compliance with Minnesota Statutes, Chapter 11A. It shall be the sole responsibility of the SBI to ensure that all investment options offered under the Plan are appropriate and in compliance with any and all state laws pertaining to such investments. Once the funds are invested, in accordance with the Trust Document, they are held in trust for the sole purpose of paying reimbursements for qualified medical expenses and paying administrative expenses. The Trust is for the sole purpose of the Participant and cannot be reclaimed by the employer or by creditors of the employer. A Participant has the right to direct the investments of their account. If a Participant does not provide such direction, the Participant’s account shall be invested in the default investment option selected by the Plan Sponsor. ## Participant Investment Direction Participants shall have the option to direct the investment of their account from among the investment options offered by the Plan. The Participant’s right to transfer among or out of any such investment options shall be subject to any timing or other restrictions imposed upon Participants by the providers of the investment options chosen by the Participant, including, but not limited to market-timing restrictions, excessive trading restrictions and redemption fees. The Trustee or Custodian, as applicable, shall hold title to such investment options. A Participant’s right to direct the investment of account balances shall apply only to making selections among the options made available under the Plan and only to the extent specified by the Administrator pursuant to uniform rules. The terms of this paragraph, including any trading restrictions or fees, shall also apply to beneficiary and alternate payee accounts. (a) Each Participant shall designate in a manner prescribed by the Administrator one or more investment options in which they wish to have their account invested and may change such investment directions in accordance with and at the time or times specified under uniform rules established by the Administrator or the investment provider, as applicable. The Participant’s account shall be debited or credited as appropriate to reflect all gains or losses on such investments. (b) Neither the Administrator, the Trustee, the Custodian, nor any other person shall be liable for any loss incurred by virtue of an investment in the default investment option, following the Participant’s investment direction, or by reason of any reasonable administrative delay in implementing such directions. (c) The SBI may from time to time change the investment options made available under the Plan pursuant to uniform rules established by the Administrator. If an investment option is eliminated, all Participants who chose that investment option shall have money remaining in the eliminated investment option on the elimination date reinvested in the replacement investment option. The Participants shall have no right to require the Administrator to select or retain any investment option. Any change with respect to investment options made by the Administrator, however, shall be subject to the terms and conditions (including any rules or procedural requirements) of the affected investment options. ## 10 HCSP Plan Document July 1, 2026 ## Administrative Features ## Plan Year For financial reporting purposes, the plan year is identified as a fiscal year running from July 1 to June 30. For plan provisions, the plan year is identified as a calendar year running January 1 to December 31. ## Reimbursements ## Eligibility Participants are eligible to request reimbursements from their Plan upon: ▪ Retirement; ▪ Termination of employment at any age; ▪ Receipt of a disability benefit from a Minnesota public pension plan. ## Returning to Work After Termination or Retirement ## Rehired Employee A rehired employee is defined as a Participant re-employed by a previous public employer that sponsored their HCSP and whose status as a terminated employee of the sponsoring employer lasted less than 13 consecutive weeks, or less than 26 consecutive weeks, if employer is an educational organization. Generally, a rehired employee is not eligible to request reimbursement of medical expenses incurred after they return to work. Exception: Participants may be reimbursed with funds credited to their HCSP account prior to January 1, 2014, provided they are rehired in a position that is not eligible for employer-sponsored medical insurance coverage. ## New Employee A new employee is defined as a Participant who returns to work with a: • different employer; or • previous employer that sponsored their HCSP and the period of absence with no earnings from that employer was 13 consecutive weeks or longer, or 26 consecutive weeks or longer, if employer is an educational organization. A new employee may request reimbursement of eligible medical expenses from the account balance attributed to their previous employment. The account balance attributed to the new employment cannot be accessed until the Participant terminates service. ## 11 HCSP Plan Document July 1, 2026 ## Allowable Expenses Expenses are deemed “allowable” if they are for healthcare expenses (as defined in Internal Revenue Code section 213(d)) of an eligible Participant, their spouse, legal dependent(s), or for adult children until their 26th birthday. MSRS shall not reimburse for any healthcare expenses other than those allowed under the Internal Revenue Code. Reimbursements, including insurance premiums, are payable directly to the Participant. ## Proof of Expenses In order to receive reimbursement for allowable health care expenses, including insurance premiums, Participant must either complete a paper Reimbursement Request form or request reimbursement through the MSRS portal. Requests for reimbursement must include valid receipts or any other documentation that MSRS deems necessary to verify the expenses incurred. All claims for reimbursement are verified against IRS Publication 502 to ensure compliance with Internal Revenue Code section 213(d). An annual maximum exists for reimbursements of out-of-pocket medical expenses subject to Internal Revenue Code section 105(h). The annual maximum amount may be adjusted annually and is based on increases or decreases of inflation for medical expenses and/or premiums. There is no annual maximum with respect to healthcare expenses not subject to Internal Revenue Code section 105(h), including reimbursements of health insurance premiums. ## Reimbursement Schedule Reimbursements will be paid directly to the Participant, either by direct deposit into a personal bank account designated by the Participant or by check. Out-of-pocket expenses are processed daily. Ongoing installment reimbursements of medical, dental, or long-term care insurance premiums are processed monthly. MSRS shall establish procedures necessary to process reimbursements and deposit funds to Participant bank accounts. ## 12 HCSP Plan Document July 1, 2026 ## Exemption Rules An employee shall be ineligible to contribute to the Plan if they elect and are approved by the Administrator to waive participation due to one of the following circumstances: ▪ The employee is a foreign national and plans to return to the country in which they are a citizen upon termination of public employment. ▪ The employee will receive employer-paid post-retirement health care coverage provided by an employer other than the employer who is sponsoring their HCSP, or through a spouse’s employer. The insurance must be provided for life and at least 70 percent of the cost of health insurance coverage is paid for by the employer. ▪ The employee is eligible for certain military health care coverage. The employee must file the request to waive participation with the Administrator in a manner approved by the Administrator. Requests to be exempt from the Plan are subject to approval by the Plan Administrator. An employee’s election to waive participation is irrevocable. If the employee has a Plan account balance at the time the employee becomes ineligible for future contributions, the funds credited to such account shall be subject to the same terms that apply to the accounts of other Participants, including the rules that apply to eligibility, proof of expenses, and reimbursement schedule ## Designating Account Beneficiary(ies) The Participant may designate a Beneficiary(ies) to receive any amounts distributed in the event of the Participant’s death and there is no surviving spouse and/or legal dependents. (The Participant’s spouse or legal dependents are automatically entitled to any remaining account balance after the death of the Participant.) A Beneficiary must be a natural person. A Participant may change or remove the designated Beneficiary(ies) at any time by filing a request with the Administrator in a manner approved by the Administrator. A request to change or remove the Beneficiary designation shall take effect the date received and deemed acceptable by the Administrator. A surviving spouse or legal dependents shall always supersede a Beneficiary’s right to any remaining balance upon the death of the Participant. Marriage Dissolution: In the event of marriage dissolution, the former spouse of the Participant is no longer eligible to receive the balance of the account upon the death of the Participant unless the divorce decree provides otherwise. If a Participant wishes to keep a former spouse as their designated Beneficiary, a Beneficiary Designation form must be completed. ## 13 HCSP Plan Document July 1, 2026 ## Death of Participant Contributions to the Plan Contributions to the Plan shall end upon the Participant’s death, unless the contribution is a payroll deduction from wages earned prior to the Participant’s death. ## Rights of Succession If the Participant dies prior to exhausting their HCSP account balance, the surviving spouse shall be eligible (pursuant to the rules established by the Administrator) to be reimbursed, tax-free, for eligible healthcare expenses until the account balance is exhausted. The surviving spouse may not disclaim their right to any remaining account balance. If the Participant has no surviving spouse, the remaining account balance will be divided equally among all legal dependents. Each dependent’s share shall be treated as a separate HCSP account to be used for the tax-free reimbursement of eligible healthcare expenses. If the Participant has no spouse or legal dependent(s), then the designated beneficiaries shall be eligible to be reimbursed for healthcare expenses until the account is exhausted. If the Participant has more than one designated beneficiary, the account balance will divided as instructed by the participant. In the absence of a specific percentage, the account will be divided equally among the beneficiaries. Each beneficiary’s share shall be treated as a separate HCSP account. Reimbursements to a Beneficiary are subject to state and federal taxes. If the Participant has no spouse, legal dependent(s) or designated beneficiaries, then the representative of the estate will determine who is eligible to receive the money, which must be used for the reimbursement of eligible healthcare expenses. ## Election to Suspend Reimbursements A Participant may elect to suspend reimbursement eligibility for a plan year in which there is “conflicting coverage” because the Participant, spouse, or employer contributed to a Health Savings Account (HSA) on behalf of the Participant. For administrative purposes, the plan year will be identified as a calendar year running from January 1 to December 31. To suspend the HCSP account, a Participant must submit a Reimbursement Suspension Election form prior to the beginning of that plan year. The suspension election is effective for that plan year and may not be modified or revoked during that period. ▪ The suspension election applies to reimbursement of medical expenses; however reimbursement of dental or vision expenses is allowable if a Participant meets the eligibility criteria described in the “Reimbursements” section (see page 10). ▪ The suspension election must be renewed each plan year. ▪ If a Participant suspends his/her HCSP account, the Employer shall continue to deposit funds to the account as outlined in the applicable bargaining agreement or personnel policy. ▪ Participants may not request reimbursement of expenses incurred during the plan year for which the suspension election applies regardless of whether the reimbursement request is submitted during the plan year or subsequent years. ## 14 HCSP Plan Document July 1, 2026 ## Plan Rules and Termination ## Establishing Plan Rules The MSRS Board of Directors may establish Plan rules regarding the administrative functions and items that are not clearly articulated in Federal or State Law. The Plan rules are not effective until formally adopted by the Board of Directors at a public meeting, and are not subject to the State of Minnesota rule making process of the State. ## Amending the Plan The MSRS Board of Directors has the authority to amend the Plan at any time, in whole or in part. Amendments to the Plan shall not be effective unless officially adopted by the MSRS Board of Directors. These amendments must be made at a public meeting. Participants will be notified of any Plan changes. The Plan Administrator shall provide a copy of any Plan amendments to the Recordkeeper. Changes imposed by the Internal Revenue Service, either by law change, regulations or ruling, shall be effective immediately without approval from the MSRS Board of Directors. ## Plan Termination In the event the Plan is lawfully terminated for any reason, amounts not credited to Participants’ accounts or used for paying fees and reasonable administrative expenses of the Trust, shall revert back to the State of Minnesota and governmental employers participating in the Plan. Amounts reverted will be made on a pro-rated basis. The pro- rated amount will be calculated by determining the percentage of assets attributable to each governmental unit in relation to all the Plan assets. Any amounts remaining at termination of the Plan will be divided as pro-rated to governmental units covering employees in the Plan. Amounts credited to Participants’ accounts will remain in the Participants’ accounts. Individual Participants will continue to utilize their accounts as set out in this Plan Document until their account balance is exhausted. ## 15 HCSP Plan Document July 1, 2026 ## Fees and Expenses ## Administrative Fee Administrative fee(s) are established by the Board of Directors of Minnesota State Retirement System (MSRS). The Board of Directors, in their capacity as the Plan fund trustees, set the annual administrative fee at 0.65 percent. Fees are subject to change. The fee is prorated and deducted from Participants’ accounts on a monthly basis. Fees shall not exceed $140 per year. ## Investment Expenses Annual investment expenses are charged by the State Board of Investment and are subject to change. ## Statement Fee Fees for paper participant statements may be assessed at the cost charged by the Recordkeeper, assuming paperless options are provided by the Recordkeeper at no additional cost. ## Employer Fees There are no fees charged to the employer; all fees, administrative and investment are paid by the Participant. All fees are subject to change. ## 16 HCSP Plan Document July 1, 2026 ## Miscellaneous ## Account Corrections It shall be the Participant’s obligation to review all confirmation statements and quarterly statements for discrepancies or errors. Account corrections will be made only for errors which are communicated by the Participant to the Administrator within 60 calendar days of the last quarter end. After 60 days, account information shall be deemed accurate and acceptable. If the Participant notifies the Administrator after this 60-day period, the correction will only be made from the date of notification forward and not on a retroactive basis. ## Small Balance Transfer to Plan Sponsor Account On a quarterly basis, the balance of each Participant account that has a small balance shall be transferred to the Plan Sponsor account. A Participant account has a small balance if the balance of the account is five dollars or less for a period of at least three months and no contributions are made to the account for the same period. Each Participant whose small balance is transferred to the Plan Sponsor account shall be notified. At the Participant’s request, any small balances transferred from the Participant’s account to the Plan Sponsor account will be restored to the Participant’s account. ## Assignability of Participant Account None of the money in the Plan is assignable either in law or in equity or subject to estate tax, or to execution levy, attachment, garnishment, or other legal processes, except as provided in Minnesota Statutes, sections 518.58, 518.581, or 518A.53. ## Compliance with the Health Insurance Portability and ## Accountability Act (HIPAA) The Plan shall be operated in accordance with HIPAA and regulations thereunder including the “Privacy Standards” (45 CFR Part 164) and “Security Standards” (45 CFR Part 164.300 et. seq). The Plan may disclose Private Health Information (PHI) to the Board of Directors. “Private Health Information” or “PHI” has the meaning defined in the Privacy Standards but generally means individually identifiable information about the past, present, or future physical or mental health or condition of an individual including information about treatment or payment for treatment. Access to PHI is limited to members of the Board and their legal counsel and only in the Board’s role as Plan Sponsor and only as described in this section. The Board and Plan Administrator shall ensure that such access is limited to the minimum necessary to perform the functions described in this section. The Board may use or disclose PHI only to the extent necessary for the functions of deciding appeals, determining plan provisions, or as required by law. ## 17 HCSP Plan Document July 1, 2026 Board members shall not use PHI for any purpose other than those allowed in this section and shall not use PHI in their capacity as public officials or for any employment related or non-Plan purpose. 2. 3. ## CC Work Session ## Meeting Date: 08/25/2026 ## Primary Strategic Plan Initiative: Strive for high organizational morale and employee retention. ## Information ## Title: ## Discussion Regarding Union Contract Negotiations (Discussion Closed to the Public) ## Purpose/Background: The purpose of this discussion is to update the City Council on the status of negotiations for the City’s five contracts and to gather Council feedback to guide the next phase of negotiations. Per Minnesota Statutes 13D.03, which states: "The governing body of a public employer may, by a majority vote in a public meeting, decide to hold a closed meeting to consider strategy for labor negotiations, including negotiation strategies or developments or discussion and review of labor negotiation proposals, conducted pursuant to sections 179A.01 to 179A.25, staff is requesting that the City Council go into closed session to discuss the City's labor negotiations strategy. At this time, City staff have met the American Federation of State, County, and Municipal Employees (AFSCME), Law Enforcement Labor Services (LELS) Patrol group, LELS Captains group and the LELS Crime Data Analysts groups.  The only group yet to meet with is the LELS Sergeants group, which is scheduled for September 8, 2026.  Staff will provide a detailed update on all negotiations. Supporting documentation will be distributed and recollected at the meeting. ## Time Frame/Observations/Alternatives: Up to 20 minutes ## Funding Source: Not applicable at this time. ## Recommendation: ## Outcome/Action: For the City Council to provide staff with direction regarding how to proceed with contract negotiations. ## Attachments ## Statutue ## Form Review ## InboxReviewed ByDate ## Brian HagenBrian Hagen08/20/2026 01:12 PM ## Form Started By: Colleen LasherStarted On: 08/19/2026 08:55 AM ## Final Approval Date: 08/20/2026 ## 13D.03 CLOSED MEETINGS FOR LABOR NEGOTIATIONS STRATEGY.​ Subdivision 1.Procedure.(a) Section 13D.01, subdivisions 1, 2, 4, 5, and section 13D.02 do not apply​ to a meeting held pursuant to the procedure in this section.​ (b) The governing body of a public employer may by a majority vote in a public meeting decide to hold​ a closed meeting to consider strategy for labor negotiations, including negotiation strategies or developments​ or discussion and review of labor negotiation proposals, conducted pursuant to sections 179A.01 to 179A.25.​ (c) The time of commencement and place of the closed meeting shall be announced at the public meeting.​ (d) A written roll of members and all other persons present at the closed meeting shall be made available​ to the public after the closed meeting.​ Subd. 2.Meeting must be recorded.(a) The proceedings of a closed meeting to discuss negotiation​ strategies shall be tape-recorded at the expense of the governing body.​ (b) The recording shall be preserved for two years after the contract is signed and shall be made available​ to the public after all labor contracts are signed by the governing body for the current budget period.​ Subd. 3.If violation claimed.(a) If an action is brought claiming that public business other than​ discussions of labor negotiation strategies or developments or discussion and review of labor negotiation​ proposals was transacted at a closed meeting held pursuant to this section during the time when the tape is​ not available to the public, the court shall review the recording of the meeting in camera.​ (b) If the court finds that this section was not violated, the action shall be dismissed and the recording​ shall be sealed and preserved in the records of the court until otherwise made available to the public pursuant​ to this section.​ (c) If the court finds that this section was violated, the recording may be introduced at trial in its entirety​ subject to any protective orders as requested by either party and deemed appropriate by the court.​ History: 1957 c 773 s 1; 1967 c 462 s 1; 1973 c 123 art 5 s 7; 1973 c 654 s 15; 1973 c 680 s 1,3; 1975​ c 271 s 6; 1981 c 174 s 1; 1983 c 137 s 1; 1983 c 274 s 18; 1984 c 462 s 27; 1987 c 313 s 1; 1990 c 550 s​ 2,3; 1991 c 292 art 8 s 12; 1991 c 319 s 22; 1994 c 618 art 1 s 39; 1997 c 154 s 2​ ## Official Publication of the State of Minnesota​ ## Revisor of Statutes​ ## 13D.03​MINNESOTA STATUTES 2025​1​ 3. 1. ## CC Work Session ## Meeting Date: 08/25/2026 ## Primary Strategic Plan Initiative: Enhance City’s communication through transparency and accountability. ## Information ## Title: ## Review Future Topics/Calendar ## Purpose/Background: The attachment is the current list of future topics for work session discussions. Items are drawn from Council requests at meetings, or are related to topics that have been identified in the City's strategic plan. ## Recommendation: For Council review - no formal action necessary. ## Outcome/Action: For Council review. ## Attachments ## Future Topics List ## Form Review ## InboxReviewed ByDate ## Brian HagenBrian Hagen08/20/2026 01:12 PM ## Form Started By: Katie SchmidtStarted On: 08/19/2026 09:52 AM ## Final Approval Date: 08/20/2026 ## Tentative City Council Future Work Session Topics ## Proposed ## Date ## Topic Minutes (Estimate) 2026 09/08 Budget 90 ## 09/22 Facility Tour ## 10/13 Facility Tour ## 10/27 Quarterly Police & Fire Update ## 10/27 CIP ## 10/27 Review 2027 Proposed Rates, Fees and Charges ## 11/10 Facility Tour TBD Flock Pilot Project Presentation by Anoka County 30 ## TBD Comp Plan ## TBD Discuss Commercial Property Public Utility Connection ## Program ## TBD Subdivision Code