Agenda · Shorewood City Council
Shorewood City CouncilAgendaMonday, June 22, 2026
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## CITY OF SHOREWOOD
## CITY COUNCIL WORK SESSION
## JUNE 22, 2026
## 5755 COUNTRY CLUB ROAD
## CITY HALL COUNCIL CHAMBERS
## 5:30 PM
## AGENDA
## 1. CONVENE CITY COUNCIL WORK SESSION
## A. Interactive Technology: Councilmember DiGruttolo will participate via
Interactive technology
## B.
## Roll Call
## Mayor Labadie _____
## Councilmember Maddy _____
## Councilmember Sanschagrin _____
## Councilmember Gorham _____
## Councilmember DiGruttolo _____
## C. Review Agenda
## 2. DISCUSSION
## A. Budget Work Session #2: Personnel
## 3. ADJOURN
Page 1 of 60
City Council Work Session Item 2.A.
## Title/Subject: Budget Work Session #2: Personnel
## Meeting Date: June 22, 2026
## Prepared By: Jeanne Schmuck, Finance Director
## Sandie Thone, City Clerk/ HR Director
## Attachments
## 1. 2027 Budget Work Session #2-Personnel Presentation
## 2. 2027 Budget Work Session #2-Personnel Detail
## Background
The first budget work session consisted of goal setting, discussing the schedule and process,
and seeking direction from the Council on initiatives and expectations for the 2027 budget. This
work session is regarding personnel, which is a significant component of Shorewood’s budget.
During the January Council Work Session Budget Debriefing, Council asked that the budget
presentations maintain a 10,000-foot level. An overview of the personnel budget outlined is
presented at that level under the Budgetary Impact. Also discussed is background information
on the City's compensation system and structure, as well as discussion about adding a half-time
position for senior programming should the Senior Partners cease operations and the city
chooses to replace this service. There is also an attachment of the presentation that will be
shown during the work session which includes summary graphs for a different view of the same
information. Additionally, attached is the line item detailed by funds/departments that makes
up the data for additional supporting documentation and further transparency.
## COMPENSATION
## Shorewood's Compensation Schedule and Pay Philosophy
The city has had a system in place since at least 2016 where position classifications and a
compensation schedule were developed. In 2023, David Drown & Associates (DDA) performed
a compensation study to evaluate and update the City of Shorewood's pay structure against
peer communities, refresh job descriptions, and align classifications with actual duties
performed.
The study included a peer benchmark group of 21 cities (Albertville, Arden Hills, Dayton,
Delano, Lake Elmo, Little Canada, Mahtomedi, Mendota Heights, Minnetrista, Mound, Mounds
View, North Branch, North St. Paul, Oak Grove, Orono, Spring Lake Park, St. Anthony, Vadnais
Heights, Victoria, Waconia, and Wyoming).
The study revealed key market findings that many Shorewood positions sat within the market
average, with ±5% considered competitive. But they warned that with persistent labor
shortages and rising entry-level wages, most comparable cities have chosen to position
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themselves slightly above market average. They shared that a meaningful subset of peer cities
anchor their philosophy at 5%–20% above the market to compete for talent.
## Reclassifications and Updated Job Descriptions: DDA recommended adding classification
updates after benchmarking surfaced inconsistencies between job titles, grade levels, and
actual responsibilities. Job descriptions were rewritten to reflect duties actually performed, and
the following positions were moved to higher grades:
Administrative Assistant: Grade 5 → 7
Building Official: Grade 12 → 13
Recreation (Part-Time): Grade 3 → 4
Park & Recreation Director: Grade 11 → 13
Public Works Supervisor 11 → 13
City Clerk / HR: Grade 13 → 14
City Administrator: Grade 19 → 20
These changes also kept Shorewood compliant with the Minnesota Local Pay Equity Act (MN
Stat. §§ 471.991–999).
Formal Pay Grid Implementation: A Proposed 2024 Pay Grid was adopted, featuring an added
top step for growth room and the removal of the first step, which had become uncompetitive
at entry level.
Adopted Pay Philosophies positioned Shorewood in a highly competitive posture relative to the
peer market to address recruitment gaps. The formal grid allowed for transparent, consistent
offers, reducing negotiation friction and supporting internal equity. The compensation
structure leveraged updated descriptions and grades to retain maxed-out employees by giving
them room to grow, lower compensation anxiety, and strengthen labor-negotiation footing.
Staff is better able to build predictable, accurate budget forecasts around the grid rather than
ad-hoc adjustments.
Recommended Repeat Cadence by DDA: Full external compensation study: every 3–5 years
(next comprehensive review in 2026–2028) to recalibrate against peer cities and respond to
labor-market shifts. Annual maintenance touch-ups between full studies — refresh benchmark
data, adjust the grid for COLA/market movement, and review any newly created or
substantially changed positions. Trigger an off-cycle review sooner if turnover spikes,
recruitment vacancies persist beyond 90 days, or Pay Equity reporting flags compliance risk.
Bottom Line: The 2023 study moved Shorewood from an inconsistent, market-average posture
to a formal, competitive, equity-compliant pay grid tied to real job duties.
Sustained value depends on ongoing maintenance plus a full restudy roughly every 4 years, so
the grid, classifications, and philosophy continue to support hiring and retention. The
compensation schedule/pay grid has been updated each year to include the annual COLA
increases. The 2027 Shorewood Compensation Schedule is presented below, showing a
proposed 3% increase over 2026.
Page 3 of 60
The Compensation Schedule covers the wage grades and ranges for all regular full-time, regular
part-time, casual part-time, and seasonal employees, as defined in the Shorewood Personnel
Policy, Section 1.05.
Position classification is provided by an external non-biased professional entity. In this case,
the classifications were provided by a compensation study performed by George Gmach in
2016 and a compensation study performed by David Drown Associates (DDA) in 2023.
Classification considers the education and experience required to perform the job successfully,
along with the level of difficulty involved, the amount of independent judgment expected, the
degree of responsibility carried by the position, and whether the role includes supervisory,
managerial, or leadership duties. Positions requiring more specialized knowledge, greater
accountability, broader decision-making authority, or higher levels of leadership are placed in
higher grades to reflect those expectations.
Within each grade, the salary range provides flexibility to recognize what a candidate brings to
Shorewood at the time of hire. A candidate who meets only the minimum qualifications listed
for the position may appropriately start at the minimum or Step 1 of the range. However,
candidates who bring additional relevant experience, advanced education, certifications,
technical expertise, proven leadership ability, or other valuable skills may be hired at a higher
step within the established range. This approach allows Shorewood to remain competitive in
recruiting, to match compensation more closely with qualifications, and to recognize the
immediate value a well-qualified employee can provide.
In some cases, paying at or near the top of the range is a sound investment for Shorewood.
Highly qualified employees can reduce training time, step into complex work more quickly,
make stronger decisions earlier, provide immediate leadership, and help avoid the operational
costs of vacancies, turnover, errors, or delayed projects. When an experienced candidate can
deliver results sooner, work more independently, and strengthen service delivery from day one,
the return on investment may justify compensation at the higher end of the pay range.
Shorewood has one union, American Federation of State, County, and Municipal Employees
(AFSCME) Council 5, Local 224, AFL-CIO for public works employees. The city is currently
working under the 2025-2027 City of Shorewood and AFSCME Labor Agreement which will
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expire on December 31, 2027. Negotiations for a new contract will begin in 2028. The current
contract reflects a 3% cost of living adjustment (COLA) for 2027. Below is a copy of the AFSCME
## Appendix A, Section 3: Wage Schedule for 2027:
Section 3: Wages for 2027 shall increase over the 2026 wages by 3% as shown in the table
below:
All Public Works positions were evaluated during the 2023 compensation study and the Public
Works Supervisor position was reclassified. The Utility Lead position was added, classified and
approved during the Compensation Study when it was discovered many of the current duties
being performed were above the "operator" level and there was a need for a lead in the utility
operations. It took effect in October 2023.
## BENEFITS
## Shorewood's Benefit Committee
Offering a wide variety of employee benefits at a reasonable cost is important for helping
attract and retain a strong workforce while supporting employee's diverse needs at different
stages of life. Benefits such as health insurance, retirement options, paid leave, wellness
programs, and flexible support services demonstrate that an employer values its employees
well-being, financial security, and work-life balance. At the same time providing these benefits
in a cost-conscious manner helps ensure the program remains sustainable for the both the city
and the employees, allowing the city to stay competitive without creating unnecessary financial
strain. The city's benefits staff along with the employee benefits committee provide thoughtful
leadership and consideration in balancing an affordable but robust benefits package.
The city's long-time goal as it relates to employee benefits has been to ensure that the city
contribution covers fully the main benefits package of single health, single dental, basic life at
one times the employee's salary, and short-term and long-term disability insurance. In recent
years, the practice, although noble, has fallen short for our employees with families on their
plans. As we attempted to "right the ship" with greater increases to cover the disparity, it was
not until in 2026, when the benefits' committee recommended the 3-tier contribution system,
did those employees covering family members finally feel some relief. That is why, this year,
the Committee is recommending no increase to the contributions over 2026. The monthly city
contribution recommendations remain at $1,930 for Employee single coverage, $2,030 for
Employee plus-one coverage, and $2,130 for Employee plus family coverage for 2027. This is
budget neutral.
The state's mandatory Minnesota Paid Leave (MPL) program is well underway and, as may have
been expected, has a planned increase for 2027. The City of Shorewood has already had two
employees take advantage of the program so far in 2026. DEED released the new 2027
premium rate as 0.96%. The current rate is 0.88% and is currently covered 100% by the city, as
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approved last year. The City must cover at least 50% but has the option to cover ot at 100%.
The Benefits Committee's proposal is that the city continue to cover the MPL premiums at
100% for 2027, especially considering no additional requests are coming forward — other
benefits remain budget neutral. This would be an additional cost of approximately $3500.
## NEW PERSONNEL
## 2027 Budget Proposal for Recreation Coordinator Position
The proposed full-time Recreation Coordinator position is intended as a forward-looking
staffing adjustment for 2027, when two anticipated changes may significantly expand service
demands at the Shorewood Community and Event Center. First, if South Shore Senior Partners
dissolves as expected, the City would need internal capacity to continue senior programming
and community engagement functions currently supported outside the organization. Second, if
the SCEC task force recommends strategies to increase utilization, programming, and revenue
generation, additional staff capacity will be necessary to implement those recommendations
and maintain high service levels.
Replacing the current part-time Recreation Specialist with a full-time Recreation Coordinator
would allow the City to consolidate scheduling, rentals, senior programming support, customer
service, outreach, and facility coordination into one consistent role. Including this expense in
the 2027 budget is justified as a proactive investment in service continuity, improved
operational efficiency, stronger revenue support, and the City’s ability to successfully manage
future growth at the community center.
The position is expected to be classified as Grade 7 on the Compensation Schedule with a 2026
range of $28.62 to $35.77 per hour plus a proposed 3% COLA for 2027. The position, fully
loaded with benefits and combined to make a full-time position, is expected to cost an
additional $67,668 in personnel costs to the 2027 budget, once fully realized. It is expected
that the position will be budgeted at 50% to the Shorewood Community & Event Center
personnel budget and 50% to the Park/Recreation personnel budget.
## Benefits of Adding the Position
1. Provides continuity for senior programming if South Shore Senior Partners dissolves and
ensures the City can maintain services without interruption.
2. Creates dedicated staff capacity to implement recommendations from the SCEC task
force related to increased utilization, programming, and customer engagement.
3. Improves responsiveness to rental inquiries, facility users, and program participants by
establishing one consistent point of contact.
4. Strengthens coordination across facility scheduling, senior activities, recreation
programming, rentals, and event logistics.
5. Reduces reliance on the Parks & Recreation Director for day-to-day coordination tasks,
allowing leadership staff to focus on higher-level planning and oversight.
6. Supports stronger relationships with volunteers, senior participants, renters, and
community partners through consistent communication and program support.
7. Improves the City’s ability to market the facility, convert inquiries into bookings, and
support a higher level of customer service as activity grows.
## Return on Investment
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1. Increased facility utilization and improved customer follow-through can help generate
additional rental revenue and support the City’s cost recovery goals for the SCEC.
2. Dedicated coordination of senior programming can preserve a valued community
service that might otherwise be reduced or lost.
3. More efficient scheduling, communication, and facility support can reduce operational
bottlenecks and improve staff productivity.
4. Shifting routine coordination work from supervisory staff to this position allows higher-
level staff time to be used more strategically.
5. Improved program development, outreach, and participant engagement can increase
attendance and strengthen long-term community use of the facility.
6. Recruiting for a full-time position is expected to be more feasible than maintaining a
part-time role, improving hiring stability and reducing turnover risk.
## Proposed Timeline for Implementation
• 2026 Budget Development: Include the proposed full-time Recreation Coordinator
position in the 2027 budget as a contingent staffing plan based on anticipated service
expansion.
• 2027: Review final SCEC task force recommendations and confirm whether South Shore
Senior Partners is dissolving and whether the City will assume responsibility for senior
programming.
• Mid-2027: Finalize the position scope, funding distribution, and implementation plan
based on the adopted facility analysis recommendations and operational needs.
• Mid to Late 2027: Recruit and fill the position if the anticipated service transition and
utilization growth occur.
• Late 2027 and Beyond: Evaluate measurable outcomes such as facility utilization, rental
responsiveness, senior program participation, and progress toward cost recovery
targets.
## BUDGETARY IMPACT
The City's Personnel budget has 25.0 permanent employees that provide all the City's services.
Time and expenses are allocated to various funds/departments based on activities conducted
by each employee.
Personnel expenses are $3,851,095 of the overall City budget. The General Fund supports
$2,920,290, $125,010 supports Southshore Community & Events Center, and the remaining
$805,795 is covered by user fees within the enterprise funds. This includes a 3.0% Cost of Living
Adjustment, with no recommended change in contributions to City-provided benefits.
All departments were also asked to continue to evaluate positions and propose any
organizational structure changes and/or reclassifications of positions. With 2027 being a non-
election year, those allocations are redirected to Administration. The reallocation of 1,560 staff
election hours and 416 administrative staff hours are all within the general fund and had no
impact on the overall budget nor the tax levy.
The State created a mandatory paid family and medical leave insurance program beginning
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January 1, 2026. DEED released that the premium rate for 2027 will be 0.96%, which is a 9.1%
increase, resulting in a $3,500 increase over 2026, for a total cost of $25,930. The total
personnel increase for 2027 is $179,770, of which $161,270 is an impact to the levy, while the
remaining $18,500 is in the Enterprise Funds.
These personnel items are an overall levy increase of 2.18% for 2027.
## PUBLIC ENGAGEMENT
The City has a budget page on its website that contains detailed budget information. There is
also an email distribution list that can be registered for to receive all budget-related
information as it becomes available. The ShoreReport and other communications also have
ongoing budget information. New this year on the budget page is a form to Share Your Input on
the City Budget. Residents can share their budget priorities, ideas, and provide feedback to help
guide Shorewood's budget discussions. As always, residents can contact Staff directly to discuss
the budget at any time.
## Strategic Alignment
## Fiscal Responsibility
• Align City policies and practices with strategic direction
• Implement best practices to support sound financial management
• Maintain stable and predictable finances over the long-term
## Discussion Requested
Council should discuss if there are items to adjust prior to the upcoming work sessions in
August and the September 14
th
Preliminary Budget adoption. If not, these personnel
adjustments will be incorporated into the individual fund budgets for the preliminary levy and
budget approval in September.
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## 2027 Budget Work Session #2
## Personnel
## JUNE 22, 2026
Page 9 of 60
## SCHEDULE
## OVERVIEW
2
January 12 – 2026 Budget Process DebriefApril 27 – #1 - Goal Setting Session/Calendar
June 23- #2 - Personnel
July 27 - #3 - 2027-2036 CIPAugust 10 - #4 - LTFMPSeptember 14 - Approve Preliminary Levy & Master Fee ScheduleNovember 23 - #5 - Final ReviewDecember 14 - TNT & Final Approvals
Page 10 of 60
3
## Personnel
## Benefits
## New Request
## Compensation
## Human Resources
Page 11 of 60
## Compensation
In 2023, Shorewood completed a
compensation study with David Drown & Associates.
The study compared Shorewood’s pay
structure to 21 peer cities.
Goal: ensure pay, job descriptions, and
classifications matched actual duties and market conditions.
Findings showed Shorewood was generally
near market average, but many peer cities were paying above market to stay competitive.
## 2023 Compensation Study
4
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## Compensation
Several positions were reclassified to
higher grades to better reflect responsibilities.
Job descriptions were updated to match
the work actually being performed by employees.
A formal pay grid was adopted effective
January 1, 2024.
The grid added a top step for employee
growth and removed the lowest step because it was no longer competitive.
## Key Changes Resulting from the Study
5
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## Compensation
## Positions Shorewood more
competitively in the labor market.
Supports recruitment and
retention in a tight workforce environment.
Provides a more transparent and
consistent system for pay decisions.
Improves internal equity and
helps with more predictable budgeting.
Maintains compliance with the
Minnesota Local Pay Equity Act.
## Benefits of the New Pay Philosophy
6
Page 14 of 60
## Compensation
DDA recommended a full
external compensation study every 3–5 years.
Annual maintenance updates
should continue between full studies.
Off-cycle review may be needed
if turnover increases, vacancies remain open, or pay equity risks arise.
The proposed 2027
compensation schedule includes a 3% increase over 2026.
## Ongoing Compensation Strategy
7
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## Compensation Schedule 2027
8
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## Compensation – AFSCME
9
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## Compensation
Position classification is determined by
external, unbiased compensation studies.
Shorewood’s classifications were established
through studies completed in 2016 (George Gmach) and 2023 (David Drown Associates).
Classification is based on factors such as:
Required education and experience
◦
Complexity of the work
◦
Level of independent judgment
◦
Degree of responsibility
◦
Presence of supervisory, managerial, or leadership duties
Positions with greater specialization,
accountability, decision-making authority, or leadership responsibilities are placed in higher grades.
## Position Classification
10
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## Compensation
The salary range within each grade provides
flexibility to match pay with a candidate’s qualifications at hire.
Candidates meeting only minimum qualifications
may start at the minimum or Step 1.
Candidates with added value—such as:
More relevant experienceAdvanced education or certificationsTechnical expertiseProven leadership ability
May be hired at a higher step in the range.
Paying at or near the top of the range can be a
smart investment because highly qualified employees can:
◦
Take on complex work sooner
◦
Make stronger decisions earlier
◦
Provide immediate leadership
◦
Lower the costs of vacancies, turnover, errors, and delays
◦
Reduce training time
## Why Hiring Decision Making within the Range Matters
11
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## Benefits
Benefits support employee recruitment,
retention, and overall well-being.
The City’s strategy is to provide a strong
benefits package while keeping costs sustainable.
For 2027, most benefit recommendations are
budget neutral, reflecting a cost-conscious approach.
## The Benefits Committee recommends no
change to the 2026 contribution levels for 2027: •Recommended monthly contributions remain:– $1,930 Employee Only– $2,030 Employee +1– $2,130 Employee + Family
This maintains the improved 3-tier structure
and is budget neutral.
## Budget Overview of 2027 Benefits Requests
12
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## Benefits
## The State’s 2027 MPL premium
rate will increase from 0.88% to 0.96%.
The City is required to cover at
least 50%, but may continue covering 100%.
## The Committee recommends
continuing 100% City-paid coverage for 2027.
Estimated additional cost:
approximately $3,500.
## Minnesota Paid Leave(MPL)
13
Page 21 of 60
## New Staffing Request
Add a full-time Recreation Coordinator to
the 2027 budget.
Position would replace the current part-
time Recreation Specialist with a full-time role focused on scheduling, rentals, senior programming support, customer service, outreach, and facility coordination.
This is a proactive staffing adjustment tied
to anticipated growth in service demands at the Shorewood Community and Event Center (SCEC).
The request is intended to ensure the City
has capacity in place to maintain service levels and respond to future operational needs.
## Recreation Coordinator:Budget Request Overview
14
Page 22 of 60
## New Staffing Request
## • If South Shore Senior Partners dissolves, the
City may need internal staff capacity to continue senior programming and community engagement activities.
If the SCEC task force recommends strategies
to increase utilization, programming, and revenue generation, additional staffing will be needed to carry out those recommendations.
A full-time position would provide one
consistent point of contact for rentals, facility users, program participants, and community partners.
The position would strengthen coordination
across scheduling, recreation programming, senior activities, event logistics, and customer service.
## Recreation Coordinator:Why the Position May be Needed
15
Page 23 of 60
## New Staffing Request
The position would be unofficially
classified at Grade 7 on the Compensation Schedule.
Using the 2026 pay range plus a proposed
3% COLA for 2027, the additional fully loaded personnel cost is estimated at $67,668 annually once fully realized.
The position is expected to be split 50% to
the Shorewood Community & Event Center personnel budget and 50% to the Park/Recreation personnel budget.
Expected benefits include improved rental
responsiveness, stronger support for cost recovery goals, continuity of senior services, better use of supervisory staff time, and stronger facility utilization over time.
## Recreation Coordinator:Financial Impact and Return on Investment
16
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## New Staffing Request
Include the position in the 2027 budget as
a contingent staffing plan tied to anticipated service expansion.
Early 2027: Review final SCEC task force
recommendations and confirm whether the City will assume responsibility for senior programming.
Mid-2027: Finalize scope, funding
distribution, and implementation details based on operational needs.
Mid to late 2027: Recruit and fill the
position if the anticipated transition and service growth occur.
Recommendation: Include the position in
the 2027 budget now so the City is prepared to respond quickly if these anticipated changes occur.
## Recreation Coordinator:Proposed Timeline
17
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18
## 2027 P
## ERSONNEL
## General Fund
## Shorewood Community &
## Event Center
## Enterprise Funds (4)
## Finance
Page 26 of 60
19
## 2027 P
## ERSONNEL
## Cost of Living
## 3.0%-CBA
## Paid Family & Medical Leave
0.96%-State
## Insurance Contribution
$1,930/$2,030/$2,130
## Finance
Page 27 of 60
20
## 2027 P
## ERSONNEL
## Finance
Page 28 of 60
21
## 2027 P
## ERSONNEL
## Finance
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22
## 2027 P
## ERSONNEL
## Finance
2027
## General Fund
2,920,290
$
## SCEC
125,010
## Water
365,280
## Sanitary Sewer
308,335
## Recycling
33,760
## Stormwater
98,420
3,851,095
$
Page 30 of 60
23
## 2027 P
## ERSONNEL
## Finance
Page 31 of 60
24
## 2027 P
## ERSONNEL
## Finance
Page 32 of 60
25
## 2027 P
## ERSONNEL
## Overall
## Personnel
## Impact
$179,770
(2.18% Levy)
## COLA/Step
o
$121,780
## Taxes/Insurance
o
$ 57,990
## New Request
o
$101,300-$67,668
## Finance
Page 33 of 60
26
## P
## UBLIC
## E
## NGAGEMENT
Information is available on the City’s Budget page on the website.
All budget information is also pushed as individuals sigh up for the City Budget Email List.
Share your ideas on the City’s budget.
Page 34 of 60
## 2027 Budget Work Session #2
## Discussion
## JUNE 22, 2026
Page 35 of 60
## General Ledger
jschmuck@ci.shorewood.mn.usUser:
## Fiscal Year:
06/16/2026 - 6:46AMPrinted:
2027
## Budget Analysis
## Fiscal Periods:
## All
202420252026
2026
## AccountDescriptionFTEActualActualAdopted
## Estimated
## RequestedProposedApprovedAdopted
2027 2027 2027 2027
101General Fund
11Council
## E01Personal Services
25,500.00 21,250.00
## 4103-0000PART-TIME 25,500.00
0.00
0.00 25,500.00 0.00 0.00 0.00
1,950.72 1,625.60
## 4122-0000FICA CONTRIB - CITY SHARE 1,950.00
0.00
0.00 1,950.00 0.00 0.00 0.00
0.00 0.00
## 4125-0000MN PAID LEAVE PREMIUM 220.00
0.00
0.00 240.00 0.00 0.00 0.00
27,450.72 22,875.60 27,670.00 Personal Services Totals: 0.00 0.00 27,690.00 0.00 0.00 0.00
## 27,450.72 22,875.60 27,670.00 0.00 EXPENDITURES TOTALS: 0.00 27,690.00 0.00 0.00 0.00
## 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES
## DEPT EXPENSES 27,450.72 22,875.60 27,670.00 0.00 0.00 27,690.00 0.00 0.00 0.00
(27,450.72)(22,875.60)(27,670.00) 0.00 Council Totals: 0.00 (27,690.00) 0.00 0.00 0.00
Page 1GL-Budget Analysis (6/16/2026 - 6:46 AM)
Page 36 of 60
202420252026
2026
## AccountDescriptionFTEActualActualAdopted
## Estimated
## RequestedProposedApprovedAdopted
2027 2027 2027 2027
13Administration
## E01Personal Services
455,083.26 467,126.45
## 4101-0000FULL-TIME REGULAR 425,330.00
0.00
0.00 531,220.00 0.00 0.00 0.00
0.00 1,329.60
## 4102-0000OVERTIME 0.00
0.00
0.00 0.00 0.00 0.00 0.00
0.20 0.00
## 4103-0000PART-TIME 0.00
0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00
## 4107-0000ELECTION JUDGE 0.00
0.00
0.00 0.00 0.00 0.00 0.00
34,397.62 35,021.82
## 4121-0000PERA CONTRIB - CITY SHARE 31,900.00
0.00
0.00 39,840.00 0.00 0.00 0.00
34,003.21 34,441.67
## 4122-0000FICA CONTRIB - CITY SHARE 32,540.00
0.00
0.00 40,640.00 0.00 0.00 0.00
0.00 0.00
## 4125-0000MN PAID LEAVE PREMIUM 3,740.00
0.00
0.00 5,100.00 0.00 0.00 0.00
65,138.04 72,046.29
## 4131-0000EMPLOYEE INSURANCE - CITY 84,580.00
0.00
0.00 107,300.00 0.00 0.00 0.00
2,713.45 1,975.54
## 4151-0000WORKERS COMPENSATION 1,290.00
0.00
0.00 1,610.00 0.00 0.00 0.00
591,335.78 611,941.37 579,380.00 Personal Services Totals: 0.00 0.00 725,710.00 0.00 0.00 0.00
## 591,335.78 611,941.37 579,380.00 0.00 EXPENDITURES TOTALS: 0.00 725,710.00 0.00 0.00 0.00
## 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES
## DEPT EXPENSES 591,335.78 611,941.37 579,380.00 0.00 0.00 725,710.00 0.00 0.00 0.00
(591,335.78)(611,941.37)(579,380.00) 0.00 Administration Totals: 0.00 (725,710.00) 0.00 0.00 0.00
Page 2GL-Budget Analysis (6/16/2026 - 6:46 AM)
Page 37 of 60
202420252026
2026
## AccountDescriptionFTEActualActualAdopted
## Estimated
## RequestedProposedApprovedAdopted
2027 2027 2027 2027
14Elections
## E01Personal Services
0.00 0.00
## 4101-0000FULL-TIME REGULAR 64,520.00
0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00
## 4102-0000OVER-TIME 0.00
0.00
0.00 0.00 0.00 0.00 0.00
30,880.50 0.00
## 4107-0000ELECTION JUDGE 28,000.00
0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00
## 4121-0000PERA CONTRIB-CITY SHARE 4,840.00
0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00
## 4122-0000FICA CONTRIB-CITY SHARE 4,940.00
0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00
## 4125-0000MN PAID LEAVE PREMIUM 570.00
0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00
## 4131-0000EMPLOYEE INSURANCE - CITY 18,090.00
0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00
## 4151-0000WORKERS COMPENSATION 200.00
0.00
0.00 0.00 0.00 0.00 0.00
30,880.50 0.00 121,160.00 Personal Services Totals: 0.00 0.00 0.00 0.00 0.00 0.00
## 30,880.50 0.00 121,160.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00
## 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES
## DEPT EXPENSES 30,880.50 0.00 121,160.00 0.00 0.00 0.00 0.00 0.00 0.00
(30,880.50) 0.00 (121,160.00) 0.00 Elections Totals: 0.00 0.00 0.00 0.00 0.00
Page 3GL-Budget Analysis (6/16/2026 - 6:46 AM)
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202420252026
2026
## AccountDescriptionFTEActualActualAdopted
## Estimated
## RequestedProposedApprovedAdopted
2027 2027 2027 2027
15Finance
## E01Personal Services
126,837.73 155,481.39
## 4101-0000FULL-TIME REGULAR 170,920.00
0.00
0.00 171,600.00 0.00 0.00 0.00
0.00 0.00
## 4103-0000PART-TIME 0.00
0.00
0.00 0.00 0.00 0.00 0.00
8,308.94 11,666.30
## 4121-0000PERA CONTRIB - CITY SHARE 12,820.00
0.00
0.00 12,870.00 0.00 0.00 0.00
10,452.34 13,838.37
## 4122-0000FICA CONTRIB - CITY SHARE 13,080.00
0.00
0.00 13,130.00 0.00 0.00 0.00
0.00 0.00
## 4125-0000MN PAID LEAVE PREMIUM 1,500.00
0.00
0.00 1,650.00 0.00 0.00 0.00
14,121.89 22,975.12
## 4131-0000EMPLOYEE INSURANCE - CITY 32,420.00
0.00
0.00 34,940.00 0.00 0.00 0.00
726.31 705.71
## 4151-0000WORKERS COMPENSATION 520.00
0.00
0.00 520.00 0.00 0.00 0.00
160,447.21 204,666.89 231,260.00 Personal Services Totals: 0.00 0.00 234,710.00 0.00 0.00 0.00
## 160,447.21 204,666.89 231,260.00 0.00 EXPENDITURES TOTALS: 0.00 234,710.00 0.00 0.00 0.00
## 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES
## DEPT EXPENSES 160,447.21 204,666.89 231,260.00 0.00 0.00 234,710.00 0.00 0.00 0.00
(160,447.21)(204,666.89)(231,260.00) 0.00 Finance Totals: 0.00 (234,710.00) 0.00 0.00 0.00
Page 4GL-Budget Analysis (6/16/2026 - 6:46 AM)
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202420252026
2026
## AccountDescriptionFTEActualActualAdopted
## Estimated
## RequestedProposedApprovedAdopted
2027 2027 2027 2027
18Planning
## E01Personal Services
238,889.19 260,896.95
## 4101-0000FULL-TIME REGULAR 208,260.00
0.00
0.00 206,450.00 0.00 0.00 0.00
17,567.65 17,041.69
## 4121-0000PERA CONTRIB - CITY SHARE 15,620.00
0.00
0.00 15,480.00 0.00 0.00 0.00
17,211.23 19,201.06
## 4122-0000FICA CONTRIB - CITY SHARE 15,930.00
0.00
0.00 15,790.00 0.00 0.00 0.00
0.00 0.00
## 4125-0000MN PAID LEAVE PREMIUM 1,830.00
0.00
0.00 1,980.00 0.00 0.00 0.00
42,436.59 37,341.39
## 4131-0000EMPLOYEE INSURANCE - CITY 48,000.00
0.00
0.00 44,530.00 0.00 0.00 0.00
1,499.25 1,340.41
## 4151-0000WORKERS COMPENSATION 810.00
0.00
0.00 810.00 0.00 0.00 0.00
317,603.91 335,821.50 290,450.00 Personal Services Totals: 0.00 0.00 285,040.00 0.00 0.00 0.00
## 317,603.91 335,821.50 290,450.00 0.00 EXPENDITURES TOTALS: 0.00 285,040.00 0.00 0.00 0.00
## 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES
## DEPT EXPENSES 317,603.91 335,821.50 290,450.00 0.00 0.00 285,040.00 0.00 0.00 0.00
(317,603.91)(335,821.50)(290,450.00) 0.00 Planning Totals: 0.00 (285,040.00) 0.00 0.00 0.00
Page 5GL-Budget Analysis (6/16/2026 - 6:46 AM)
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202420252026
2026
## AccountDescriptionFTEActualActualAdopted
## Estimated
## RequestedProposedApprovedAdopted
2027 2027 2027 2027
19Municipal Buildings
## E01Personal Services
0.00 0.00
## 4101-0000FULL-TIME REGULAR 11,590.00
0.00
0.00 12,780.00 0.00 0.00 0.00
0.00 0.00
## 4121-0000PERA CONTRIB-CITY SHARE 870.00
0.00
0.00 960.00 0.00 0.00 0.00
0.00 0.00
## 4122-0000FICA CONTRIB-CITY SHARE 890.00
0.00
0.00 980.00 0.00 0.00 0.00
0.00 0.00
## 4125-0000MN PAID LEAVE PREMIUM 100.00
0.00
0.00 120.00 0.00 0.00 0.00
0.00 0.00
## 4131-0000EMPLOYEE INSURANCE - CITY 2,320.00
0.00
0.00 2,320.00 0.00 0.00 0.00
0.00 0.00
## 4151-0000WORKERS COMPENSATION 40.00
0.00
0.00 40.00 0.00 0.00 0.00
0.00 0.00 15,810.00 Personal Services Totals: 0.00 0.00 17,200.00 0.00 0.00 0.00
## 0.00 0.00 15,810.00 0.00 EXPENDITURES TOTALS: 0.00 17,200.00 0.00 0.00 0.00
## 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES
## DEPT EXPENSES 0.00 0.00 15,810.00 0.00 0.00 17,200.00 0.00 0.00 0.00
0.00 0.00 (15,810.00) 0.00 Municipal Buildings Totals: 0.00 (17,200.00) 0.00 0.00 0.00
Page 6GL-Budget Analysis (6/16/2026 - 6:46 AM)
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202420252026
2026
## AccountDescriptionFTEActualActualAdopted
## Estimated
## RequestedProposedApprovedAdopted
2027 2027 2027 2027
24Protective Inspections
## E01Personal Services
120,887.58 142,701.82
## 4101-0000FULL-TIME REGULAR 212,910.00
0.00
0.00 216,490.00 0.00 0.00 0.00
9,014.33 10,570.18
## 4121-0000PERA CONTRIB - CITY SHARE 15,970.00
0.00
0.00 16,240.00 0.00 0.00 0.00
9,077.94 10,727.45
## 4122-0000FICA CONTRIB - CITY SHARE 16,290.00
0.00
0.00 16,560.00 0.00 0.00 0.00
0.00 0.00
## 4125-0000MN PAID LEAVE PREMIUM 1,870.00
0.00
0.00 2,080.00 0.00 0.00 0.00
20,016.22 25,100.50
## 4131-0000EMPLOYEE INSURANCE - CITY 49,400.00
0.00
0.00 47,040.00 0.00 0.00 0.00
667.44 810.11
## 4151-0000WORKERS COMPENSATION 1,020.00
0.00
0.00 1,050.00 0.00 0.00 0.00
159,663.51 189,910.06 297,460.00 Personal Services Totals: 0.00 0.00 299,460.00 0.00 0.00 0.00
## 159,663.51 189,910.06 297,460.00 0.00 EXPENDITURES TOTALS: 0.00 299,460.00 0.00 0.00 0.00
## 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES
## DEPT EXPENSES 159,663.51 189,910.06 297,460.00 0.00 0.00 299,460.00 0.00 0.00 0.00
(159,663.51)(189,910.06)(297,460.00) 0.00 Protective Inspections Totals: 0.00 (299,460.00) 0.00 0.00 0.00
Page 7GL-Budget Analysis (6/16/2026 - 6:46 AM)
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202420252026
2026
## AccountDescriptionFTEActualActualAdopted
## Estimated
## RequestedProposedApprovedAdopted
2027 2027 2027 2027
## 32Public Works Service
## E01Personal Services
415,227.13 457,320.07
## 4101-0000FULL-TIME REGULAR 486,100.00
0.00
0.00 497,930.00 0.00 0.00 0.00
312.29 5,070.57
## 4102-0000OVERTIME 5,000.00
0.00
0.00 5,000.00 0.00 0.00 0.00
0.00 0.00
## 4103-0000PART-TIME 0.00
0.00
0.00 0.00 0.00 0.00 0.00
3,065.78 1,105.42
## 4105-0000STREET PAGER PAY 8,500.00
0.00
0.00 8,500.00 0.00 0.00 0.00
34,007.04 34,450.95
## 4121-0000PERA CONTRIB - CITY SHARE 36,460.00
0.00
0.00 37,350.00 0.00 0.00 0.00
33,094.05 33,955.26
## 4122-0000FICA CONTRIB - CITY SHARE 37,190.00
0.00
0.00 38,090.00 0.00 0.00 0.00
0.00 0.00
## 4125-0000MN PAID LEAVE PREMIUM 4,280.00
0.00
0.00 4,780.00 0.00 0.00 0.00
77,691.98 84,644.27
## 4131-0000EMPLOYEE INSURANCE - CITY 117,470.00
0.00
0.00 117,890.00 0.00 0.00 0.00
27,519.32 19,953.73
## 4151-0000WORKERS COMPENSATION 16,240.00
0.00
0.00 16,640.00 0.00 0.00 0.00
590,917.59 636,500.27 711,240.00 Personal Services Totals: 0.00 0.00 726,180.00 0.00 0.00 0.00
## 590,917.59 636,500.27 711,240.00 0.00 EXPENDITURES TOTALS: 0.00 726,180.00 0.00 0.00 0.00
## 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES
## DEPT EXPENSES 590,917.59 636,500.27 711,240.00 0.00 0.00 726,180.00 0.00 0.00 0.00
(590,917.59)(636,500.27)(711,240.00) 0.00 Public Works Service Totals: 0.00 (726,180.00) 0.00 0.00 0.00
Page 8GL-Budget Analysis (6/16/2026 - 6:46 AM)
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202420252026
2026
## AccountDescriptionFTEActualActualAdopted
## Estimated
## RequestedProposedApprovedAdopted
2027 2027 2027 2027
33Ice & Snow Removal
## E01Personal Services
41,443.26 45,736.80
## 4101-0000FULL-TIME REGULAR 48,770.00
0.00
0.00 50,200.00 0.00 0.00 0.00
46.42 16,660.78
## 4102-0000OVERTIME 10,000.00
0.00
0.00 10,000.00 0.00 0.00 0.00
0.00 0.00
## 4103-0000PART-TIME 0.00
0.00
0.00 0.00 0.00 0.00 0.00
3,827.20 4,659.10
## 4121-0000PERA CONTRIB - CITY SHARE 3,660.00
0.00
0.00 3,770.00 0.00 0.00 0.00
3,480.15 4,583.10
## 4122-0000FICA CONTRIB - CITY SHARE 3,730.00
0.00
0.00 3,840.00 0.00 0.00 0.00
0.00 0.00
## 4125-0000MN PAID LEAVE PREMIUM 430.00
0.00
0.00 480.00 0.00 0.00 0.00
8,148.02 13,744.42
## 4131-0000EMPLOYEE INSURANCE - CITY 13,040.00
0.00
0.00 13,100.00 0.00 0.00 0.00
3,814.83 2,727.34
## 4151-0000WORKERS COMPENSATION 1,630.00
0.00
0.00 1,680.00 0.00 0.00 0.00
60,759.88 88,111.54 81,260.00 Personal Services Totals: 0.00 0.00 83,070.00 0.00 0.00 0.00
## 60,759.88 88,111.54 81,260.00 0.00 EXPENDITURES TOTALS: 0.00 83,070.00 0.00 0.00 0.00
## 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES
## DEPT EXPENSES 60,759.88 88,111.54 81,260.00 0.00 0.00 83,070.00 0.00 0.00 0.00
(60,759.88)(88,111.54)(81,260.00) 0.00 Ice & Snow Removal Totals: 0.00 (83,070.00) 0.00 0.00 0.00
Page 9GL-Budget Analysis (6/16/2026 - 6:46 AM)
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202420252026
2026
## AccountDescriptionFTEActualActualAdopted
## Estimated
## RequestedProposedApprovedAdopted
2027 2027 2027 2027
52Park Maintenance
## E01Personal Services
180,646.23 169,798.19
## 4101-0000FULL-TIME REGULAR 192,850.00
0.00
0.00 201,300.00 0.00 0.00 0.00
33.80 2,026.72
## 4102-0000OVERTIME 1,500.00
0.00
0.00 1,500.00 0.00 0.00 0.00
29,334.32 32,409.14
## 4103-0000PART-TIME 43,710.00
0.00
0.00 43,710.00 0.00 0.00 0.00
15,458.39 15,296.80
## 4121-0000PERA CONTRIB - CITY SHARE 17,740.00
0.00
0.00 18,380.00 0.00 0.00 0.00
15,717.90 15,301.01
## 4122-0000FICA CONTRIB - CITY SHARE 18,100.00
0.00
0.00 18,740.00 0.00 0.00 0.00
0.00 0.00
## 4125-0000MN PAID LEAVE PREMIUM 2,080.00
0.00
0.00 2,350.00 0.00 0.00 0.00
32,369.40 31,192.21
## 4131-0000EMPLOYEE INSURANCE - CITY 55,760.00
0.00
0.00 55,820.00 0.00 0.00 0.00
15,871.08 9,769.67
## 4151-0000WORKERS COMPENSATION 9,630.00
0.00
0.00 9,970.00 0.00 0.00 0.00
289,431.12 275,793.74 341,370.00 Personal Services Totals: 0.00 0.00 351,770.00 0.00 0.00 0.00
## 289,431.12 275,793.74 341,370.00 0.00 EXPENDITURES TOTALS: 0.00 351,770.00 0.00 0.00 0.00
## 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES
## DEPT EXPENSES 289,431.12 275,793.74 341,370.00 0.00 0.00 351,770.00 0.00 0.00 0.00
(289,431.12)(275,793.74)(341,370.00) 0.00 Park Maintenance Totals: 0.00 (351,770.00) 0.00 0.00 0.00
Page 10GL-Budget Analysis (6/16/2026 - 6:46 AM)
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202420252026
2026
## AccountDescriptionFTEActualActualAdopted
## Estimated
## RequestedProposedApprovedAdopted
2027 2027 2027 2027
53Recreation
## E01Personal Services
35,761.91 42,647.62
## 4101-0000FULL-TIME REGULAR 78,120.00
0.00
0.00 115,260.00 0.00 0.00 0.00
21,711.62 39,120.94
## 4103-0000PART-TIME 8,510.00
0.00
0.00 3,200.00 0.00 0.00 0.00
2,328.45 5,056.91
## 4121-0000PERA CONTRIB - CITY SHARE 6,500.00
0.00
0.00 8,880.00 0.00 0.00 0.00
2,639.86 5,607.86
## 4122-0000FICA CONTRIB - CITY SHARE 6,630.00
0.00
0.00 9,060.00 0.00 0.00 0.00
0.00 0.00
## 4125-0000MN PAID LEAVE PREMIUM 760.00
0.00
0.00 1,140.00 0.00 0.00 0.00
3,510.84 8,118.57
## 4131-0000EMPLOYEE INSURANCE - CITY 17,050.00
0.00
0.00 30,670.00 0.00 0.00 0.00
916.22 982.28
## 4151-0000WORKERS COMPENSATION 920.00
0.00
0.00 1,250.00 0.00 0.00 0.00
66,868.90 101,534.18 118,490.00 Personal Services Totals: 0.00 0.00 169,460.00 0.00 0.00 0.00
## 66,868.90 101,534.18 118,490.00 0.00 EXPENDITURES TOTALS: 0.00 169,460.00 0.00 0.00 0.00
## 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DEPT REVENUES
## DEPT EXPENSES 66,868.90 101,534.18 118,490.00 0.00 0.00 169,460.00 0.00 0.00 0.00
(66,868.90)(101,534.18)(118,490.00) 0.00 Recreation Totals: 0.00 (169,460.00) 0.00 0.00 0.00
Page 11GL-Budget Analysis (6/16/2026 - 6:46 AM)
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202420252026
2026
## AccountDescriptionFTEActualActualAdopted
## Estimated
## RequestedProposedApprovedAdopted
2027 2027 2027 2027
## 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES
## 2,295,359.12 2,467,155.15 2,815,550.00 0.00 0.00 2,920,290.00 0.00 0.00 0.00 FUND EXPENSES
(2,295,359.12)(2,467,155.15)(2,815,550.00) 0.00 0.00 (2,920,290.00) 0.00 0.00 0.00 General Fund Totals:
Page 12GL-Budget Analysis (6/16/2026 - 6:46 AM)
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202420252026
2026
## AccountDescriptionFTEActualActualAdopted
## Estimated
## RequestedProposedApprovedAdopted
2027 2027 2027 2027
## 201Shorewood Comm. & Event Center
## E01Personal Services
36,641.86 63,832.00
## 4101-0000FULL-TIME REGULAR 33,480.00
0.00
0.00 67,870.00 0.00 0.00 0.00
33,058.17 23,300.77
## 4103-0000PART-TIME 18,760.00
0.00
0.00 21,370.00 0.00 0.00 0.00
5,893.31 6,263.74
## 4121-0000PERA CONTRIB - CITY SHARE 3,920.00
0.00
0.00 6,690.00 0.00 0.00 0.00
7,030.76 6,824.52
## 4122-0000FICA CONTRIB - CITY SHARE 4,000.00
0.00
0.00 6,830.00 0.00 0.00 0.00
0.00 0.00
## 4125-0000MN PAID LEAVE PREMIUM 460.00
0.00
0.00 860.00 0.00 0.00 0.00
4,781.67 11,753.26
## 4131-0000EMPLOYEE INSURANCE - CITY 7,310.00
0.00
0.00 20,450.00 0.00 0.00 0.00
1,295.60 1,388.62
## 4151-0000WORKERS COMPENSATION 550.00
0.00
0.00 940.00 0.00 0.00 0.00
88,701.37 113,362.91 68,480.00 Personal Services Totals: 0.00 0.00 125,010.00 0.00 0.00 0.00
## 88,701.37 113,362.91 68,480.00 0.00 EXPENDITURES TOTALS: 0.00 125,010.00 0.00 0.00 0.00
Page 13GL-Budget Analysis (6/16/2026 - 6:46 AM)
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202420252026
2026
## AccountDescriptionFTEActualActualAdopted
## Estimated
## RequestedProposedApprovedAdopted
2027 2027 2027 2027
## 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES
## 88,701.37 113,362.91 68,480.00 0.00 0.00 125,010.00 0.00 0.00 0.00 FUND EXPENSES
(88,701.37)(113,362.91)(68,480.00) 0.00 0.00 (125,010.00) 0.00 0.00 0.00 Shorewood Comm. & Event Center Totals:
Page 14GL-Budget Analysis (6/16/2026 - 6:46 AM)
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202420252026
2026
## AccountDescriptionFTEActualActualAdopted
## Estimated
## RequestedProposedApprovedAdopted
2027 2027 2027 2027
## 211Local Fiscal Recovery Fund
## E01Personal Services
45,993.46 0.00
## 4101-0000FULL-TIME REGULAR 0.00
0.00
0.00 0.00 0.00 0.00 0.00
45,993.46 0.00 0.00 Personal Services Totals: 0.00 0.00 0.00 0.00 0.00 0.00
## 45,993.46 0.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00
Page 15GL-Budget Analysis (6/16/2026 - 6:46 AM)
Page 50 of 60
202420252026
2026
## AccountDescriptionFTEActualActualAdopted
## Estimated
## RequestedProposedApprovedAdopted
2027 2027 2027 2027
## 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES
## 45,993.46 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES
(45,993.46) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Local Fiscal Recovery Fund Totals:
Page 16GL-Budget Analysis (6/16/2026 - 6:46 AM)
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202420252026
2026
## AccountDescriptionFTEActualActualAdopted
## Estimated
## RequestedProposedApprovedAdopted
2027 2027 2027 2027
601Water Utility
## E01Personal Services
267,172.81 247,892.58
## 4101-0000FULL-TIME REGULAR 234,050.00
0.00
0.00 240,540.00 0.00 0.00 0.00
309.28 5,216.88
## 4102-0000OVERTIME 5,000.00
0.00
0.00 5,000.00 0.00 0.00 0.00
3,591.04 7,207.85
## 4105-0000WATER PAGER PAY 5,500.00
0.00
0.00 5,500.00 0.00 0.00 0.00
17,552.14 19,496.12
## 4121-0000PERA CONTRIB - CITY SHARE 17,550.00
0.00
0.00 18,040.00 0.00 0.00 0.00
17,701.81 19,297.36
## 4122-0000FICA CONTRIB - CITY SHARE 19,000.00
0.00
0.00 19,000.00 0.00 0.00 0.00
0.00 0.00
## 4125-0000MN PAID LEAVE PREMIUM 2,060.00
0.00
0.00 2,310.00 0.00 0.00 0.00
40,589.65 54,080.59
## 4131-0000EMPLOYEE INSURANCE - CITY 58,280.00
0.00
0.00 59,000.00 0.00 0.00 0.00
13,450.59 6,316.56
## 4151-0000WORKERS COMPENSATION 3,920.00
0.00
0.00 4,030.00 0.00 0.00 0.00
946.00 (16,952.00)
## 4161-0000PENSION EXPENSE 11,860.00
0.00
0.00 11,860.00 0.00 0.00 0.00
361,313.32 342,555.94 357,220.00 Personal Services Totals: 0.00 0.00 365,280.00 0.00 0.00 0.00
## 361,313.32 342,555.94 357,220.00 0.00 EXPENDITURES TOTALS: 0.00 365,280.00 0.00 0.00 0.00
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202420252026
2026
## AccountDescriptionFTEActualActualAdopted
## Estimated
## RequestedProposedApprovedAdopted
2027 2027 2027 2027
## 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES
## 361,313.32 342,555.94 357,220.00 0.00 0.00 365,280.00 0.00 0.00 0.00 FUND EXPENSES
(361,313.32)(342,555.94)(357,220.00) 0.00 0.00 (365,280.00) 0.00 0.00 0.00 Water Utility Totals:
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202420252026
2026
## AccountDescriptionFTEActualActualAdopted
## Estimated
## RequestedProposedApprovedAdopted
2027 2027 2027 2027
## 611Sanitary Sewer Utility
## E01Personal Services
223,306.15 205,656.46
## 4101-0000FULL-TIME REGULAR 196,430.00
0.00
0.00 201,790.00 0.00 0.00 0.00
217.94 8,204.52
## 4102-0000OVERTIME 5,000.00
0.00
0.00 5,000.00 0.00 0.00 0.00
3,591.04 5,053.79
## 4105-0000SEWER PAGER PAY 5,500.00
0.00
0.00 5,500.00 0.00 0.00 0.00
14,696.71 16,392.37
## 4121-0000PERA CONTRIB - CITY SHARE 14,730.00
0.00
0.00 15,130.00 0.00 0.00 0.00
14,837.78 16,280.55
## 4122-0000FICA CONTRIB - CITY SHARE 15,030.00
0.00
0.00 15,440.00 0.00 0.00 0.00
0.00 0.00
## 4125-0000MN PAID LEAVE PREMIUM 1,730.00
0.00
0.00 1,940.00 0.00 0.00 0.00
33,195.51 43,035.08
## 4131-0000EMPLOYEE INSURANCE - CITY 47,800.00
0.00
0.00 48,460.00 0.00 0.00 0.00
10,067.64 4,787.61
## 4151-0000WORKERS COMPENSATION 5,540.00
0.00
0.00 5,700.00 0.00 0.00 0.00
9,371.00 (13,461.00)
## 4161-0000PENSION EXPENSE 9,375.00
0.00
0.00 9,375.00 0.00 0.00 0.00
309,283.77 285,949.38 301,135.00 Personal Services Totals: 0.00 0.00 308,335.00 0.00 0.00 0.00
## 309,283.77 285,949.38 301,135.00 0.00 EXPENDITURES TOTALS: 0.00 308,335.00 0.00 0.00 0.00
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202420252026
2026
## AccountDescriptionFTEActualActualAdopted
## Estimated
## RequestedProposedApprovedAdopted
2027 2027 2027 2027
## 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES
## 309,283.77 285,949.38 301,135.00 0.00 0.00 308,335.00 0.00 0.00 0.00 FUND EXPENSES
(309,283.77)(285,949.38)(301,135.00) 0.00 0.00 (308,335.00) 0.00 0.00 0.00 Sanitary Sewer Utility Totals:
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202420252026
2026
## AccountDescriptionFTEActualActualAdopted
## Estimated
## RequestedProposedApprovedAdopted
2027 2027 2027 2027
621Recycling Utility
## E01Personal Services
18,386.43 11,210.98
## 4101-0000FULL-TIME REGULAR 22,840.00
0.00
0.00 24,030.00 0.00 0.00 0.00
0.00 48.29
## 4102-0000OVERTIME 0.00
0.00
0.00 0.00 0.00 0.00 0.00
973.04 839.90
## 4121-0000PERA CONTRIB - CITY SHARE 1,710.00
0.00
0.00 1,800.00 0.00 0.00 0.00
946.77 838.43
## 4122-0000FICA CONTRIB - CITY SHARE 1,750.00
0.00
0.00 1,840.00 0.00 0.00 0.00
0.00 0.00
## 4125-0000MN PAID LEAVE PREMIUM 200.00
0.00
0.00 230.00 0.00 0.00 0.00
1,322.26 1,574.08
## 4131-0000EMPLOYEE INSURANCE - CITY 5,790.00
0.00
0.00 5,790.00 0.00 0.00 0.00
121.38 42.20
## 4151-0000WORKERS COMPENSATION 70.00
0.00
0.00 70.00 0.00 0.00 0.00
2,709.00 (2,573.00)
## 4161-0000PENSION EXPENSE 0.00
0.00
0.00 0.00 0.00 0.00 0.00
24,458.88 11,980.88 32,360.00 Personal Services Totals: 0.00 0.00 33,760.00 0.00 0.00 0.00
## 24,458.88 11,980.88 32,360.00 0.00 EXPENDITURES TOTALS: 0.00 33,760.00 0.00 0.00 0.00
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202420252026
2026
## AccountDescriptionFTEActualActualAdopted
## Estimated
## RequestedProposedApprovedAdopted
2027 2027 2027 2027
## 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES
## 24,458.88 11,980.88 32,360.00 0.00 0.00 33,760.00 0.00 0.00 0.00 FUND EXPENSES
(24,458.88)(11,980.88)(32,360.00) 0.00 0.00 (33,760.00) 0.00 0.00 0.00 Recycling Utility Totals:
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202420252026
2026
## AccountDescriptionFTEActualActualAdopted
## Estimated
## RequestedProposedApprovedAdopted
2027 2027 2027 2027
## 631Storm Water Utility
## E01Personal Services
68,104.76 61,736.14
## 4101-0000FULL-TIME REGULAR 68,180.00
0.00
0.00 69,370.00 0.00 0.00 0.00
8.63 1,749.49
## 4102-0000OVERTIME 800.00
0.00
0.00 800.00 0.00 0.00 0.00
4,173.49 4,741.98
## 4121-0000PERA CONTRIB - CITY SHARE 5,110.00
0.00
0.00 5,200.00 0.00 0.00 0.00
4,481.43 5,054.63
## 4122-0000FICA CONTRIB - CITY SHARE 5,220.00
0.00
0.00 5,310.00 0.00 0.00 0.00
0.00 0.00
## 4125-0000MN PAID LEAVE PREMIUM 600.00
0.00
0.00 670.00 0.00 0.00 0.00
8,356.56 10,127.74
## 4131-0000EMPLOYEE INSURANCE - CITY 14,140.00
0.00
0.00 14,500.00 0.00 0.00 0.00
1,860.02 1,756.55
## 4151-0000WORKERS COMPENSATION 1,530.00
0.00
0.00 1,570.00 0.00 0.00 0.00
(1,228.00)(3,766.00)
## 4161-0000PENSION EXPENSE 1,000.00
0.00
0.00 1,000.00 0.00 0.00 0.00
85,756.89 81,400.53 96,580.00 Personal Services Totals: 0.00 0.00 98,420.00 0.00 0.00 0.00
## 85,756.89 81,400.53 96,580.00 0.00 EXPENDITURES TOTALS: 0.00 98,420.00 0.00 0.00 0.00
Page 23GL-Budget Analysis (6/16/2026 - 6:46 AM)
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202420252026
2026
## AccountDescriptionFTEActualActualAdopted
## Estimated
## RequestedProposedApprovedAdopted
2027 2027 2027 2027
## 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES
## 85,756.89 81,400.53 96,580.00 0.00 0.00 98,420.00 0.00 0.00 0.00 FUND EXPENSES
(85,756.89)(81,400.53)(96,580.00) 0.00 0.00 (98,420.00) 0.00 0.00 0.00 Storm Water Utility Totals:
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202420252026
2026
## AccountDescriptionFTEActualActualAdopted
## Estimated
## RequestedProposedApprovedAdopted
2027 2027 2027 2027
## 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 REPORT REVENUES
REPORT EXPENSES 3,210,866.81 3,302,404.79 3,671,325.00 0.00 0.00 3,851,095.00 0.00 0.00 0.00
## REPORT TOTALS:(3,210,866.81)(3,302,404.79)(3,671,325.00) 0.00 0.00 (3,851,095.00) 0.00 0.00 0.00
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